Consolidated Reports of Condition and Income for Third Quarter 2025

This Financial Institution Letter and the attached Supplemental Instructions for the September 30, 2025, report date should be shared with the individual(s) responsible for preparing the Call Report at your institution. 

There are no new data items that take effect this quarter in the FFIEC 031, FFIEC 041 or FFIEC 051 Call Report forms. Institutions should refer to the attached Supplemental Instructions for September 2025 for additional guidance on certain reporting issues. The Call Report forms for September 30, 2025, are available for printing and downloading from the FFIEC’s Reporting Forms webpage for each version of the Call Report. These forms can also be accessed from the FDIC’s Bank Financial Reports webpage.

Except for certain institutions with foreign offices, your completed Call Report must be submitted electronically to the Central Data Repository (CDR) no later than 30 days after the current quarter’s report date. An institution with more than one foreign office, other than a “shell” branch or an International Banking Facility, is permitted an additional five calendar days to electronically submit its Call Report data. See the chart below for current and upcoming Call Report submission deadlines. 

To enhance and implement baseline security requirements for federal information systems, the FFIEC is adding multifactor authentication (MFA) to the CDR application. In August 2025, notifications were sent from the CDR to all users (both bank and other public users of the CDR) with updated login instructions. On August 25, 2025, on a phased-in basis that will continue into the fourth quarter of 2025, users began receiving email invitations from invites@microsoft.com with a link to accept the invitation and register for MFA. For those who have received an individual notification and need assistance with the MFA registration process contact the CDR Helpdesk at cdr.help@cdr.ffiec.gov.

• James M. Gallagher
  Senior Deputy Comptroller for
  the Office of the Chief National Bank Examiner
  Office of the 
  Comptroller of the Currency
• Mary Aiken
  Acting Director
  Division of Banking
  Supervision and Regulation
  Board of Governors of the 
  Federal Reserve System
• Ryan E. Billingsley
  Director
  Division of Risk Management Supervision
  Federal Deposit
  Insurance Corporation

Statement of Applicability: The contents of, and material referenced in, this FIL apply to all FDIC-insured financial institutions.