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Federal Deposit
Insurance Corporation

Each depositor insured to at least $250,000 per insured bank

Reports of Condition and Income Forms and User Guides

FDIC is responsible for overseeing insured financial institution adherence to FFIEC reporting requirements, including the observance of all bank regulatory agency rules and regulations, accounting principles and pronouncements adopted by the Financial Accounting Standards Board (FASB) and all other matters relating to a Reports of Condition and Income Report submission. Reports of Condition and Income are required by statute and collected by the FDIC under the provision of Section 1817(a)(1) of the Federal Deposit Insurance Act.

FDIC collects, corrects, updates and stores Reports of Condition and Income data submitted to us by all insured national and state nonmember commercial banks and state-chartered savings banks on a quarterly basis. Reports of Condition and Income data are a widely used source of timely and accurate financial data regarding a bank's condition and the results of its operations.

The information is extensively used by the bank regulatory agencies in their daily offsite bank monitoring activities. Reports of Condition and Income data are also used by the public, the Congress of the United States, state banking authorities, researchers, bank rating agencies and the academic community. FDIC is fully responsible for maintaining an accurate and up-to-date Reports of Condition and Income data base readily available to all users.

The Reports of Condition and Income data are the only publicly available source of information regarding the status of U.S. banking system; therefore, the FDIC's actions in this regard are of paramount importance, and every precautionary measure is taken to preserve data integrity and accuracy.

For more information regarding the preparation and analysis of the Reports of Condition and Income, banks should contact their assigned Call Report analyst. Requests may also be sent to Questions, Suggestions & Requests.

Some links on this page reference Portable Document Format (PDF) files. Adobe Acrobat, a reader available for free on the Internet, is required to display or print PDF files. You may also request a printed copy of these files.

Reports of Condition and Income Report Guide, Contact List, and Forms

Reports of Condition and Income Forms, Financial Institution Letters (FIL), Supplemental Instructions, and Optional Worksheet for Calculating Reports of Condition and Income Applicable Taxes

NOTE: For a clearer view of the form, please utilize your zoom function, or if in Acrobat Reader, please utilize the following procedure:

  1. At the Acrobat Reader, click on File
  2. Then, click on Preferences
  3. Then, click on General
  4. Then, click on the check mark at Use Greek Text Below to remove check mark
  5. Click OK

* Additional Tax worksheets, Regulatory Capital worksheets and other reports are provided for all applicable Reports of Condition and Income quarters.

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