Each quarter, institutions submit Consolidated Reports of Condition and Income (Call Reports) to the bank regulatory agencies for use in monitoring the condition, performance, and risk profile of individual institutions and the industry as a whole. The Call Report is to be prepared in accordance with federal regulatory authority instructions; signed by the Chief Financial Officer (CFO); and attested to by not less than two directors (trustees) for state nonmember banks and three directors for state member banks, national banks, and savings associations.
Laws and Regulations
Key laws and regulations that pertain to FDIC-supervised institutions; note that other laws and regulations also may apply.
- Section 37 of the FDI Act — Accounting Objectives, Standards, and Requirements establishes that financial institutions are to file financial reports with federal banking agencies that are consistent with generally accepted accounting principles — note Section 37 of the FDI Act applies to all FDIC-insured institutions
Supervisory Resources
Frequently asked questions, advisories, statements of policy, and other information issued by the FDIC alone, or on an interagency basis, provided to promote safe-and-sound operations.
- Current Quarter Call Report Forms, instructions and related materials. For questions regarding Call Report preparation, banks should contact their assigned Call Report Analyst
- Call Reports, Uniform Bank Performance Reports and other information provided by the Federal Financial Institutions Examination Council (FFIEC)
- Bank data and statistics on specific banks, their branches, and the industry
Other Resources
Supplemental information related to safe-and-sound banking operations.
- A complete listing of FFIEC reporting forms