The Federal Deposit Insurance Corporation (FDIC), Federal Reserve Board and Office of the Comptroller of the Currency (OCC) are seeking comment on whether further changes are needed to Call Report instructions implementing revised reciprocal deposit treatment. The revisions cover all three Call Report forms and took effect for the September 30, 2026, report following emergency approval from the Office of Management and Budget. They align reporting with the FDIC’s interim final rule implementing the 21st Century ROAD to Housing Act, which became effective September 1, 2026. The underlying rule broadened one route to qualifying as an agent institution, allowing institutions that are well capitalized and have a composite CAMELS rating of 1, 2 or 3 to qualify, rather than only ratings of 1 or 2. It also replaced the general reciprocal deposit exclusion cap with a tiered calculation based on total liabilities, allowing exclusions from brokered deposit treatment of up to USD 30 billion. The reporting revisions conform the brokered and reciprocal deposit instructions to this framework. Amounts reported in Schedule RC-O items 9 and 9.a, covering brokered reciprocal deposits and fully consolidated brokered reciprocal deposits, receive confidential treatment because comparison with publicly reported total reciprocal deposits could reveal nonpublic supervisory information.
FDIC, Federal Reserve and OCC seek comment on reciprocal deposit Call Report revisions already in effect
The Federal Deposit Insurance Corporation, Federal Reserve Board and Office of the Comptroller of the Currency are seeking comment on reciprocal deposit reporting revisions already effective for the September 30, 2026, Call Report. The instructions reflect broader agent institution eligibility and a tiered exclusion cap of up to USD 30 billion. Specified brokered reciprocal deposit amounts receive confidential treatment to prevent disclosure of nonpublic supervisory information.