The Federal Deposit Insurance Corporation issued a Financial Institution Letter with supplemental instructions for the December 31, 2025, Consolidated Reports of Condition and Income (Call Reports), covering the FFIEC 031, FFIEC 041 and FFIEC 051 forms. The update confirms there are no new data items effective this quarter, but revises instructions on reporting loan modifications for borrowers experiencing financial difficulty and reiterates filing requirements through the Central Data Repository (CDR). The supplemental instructions clarify the length of time such loan modifications should be reported in the Call Report and provide additional guidance on certain reporting issues, including recently issued accounting standards updates. Call Reports for the December 31, 2025, report date must generally be submitted electronically to the CDR by January 30, 2026, with an additional five calendar days (to February 4, 2026) permitted for institutions with more than one qualifying foreign office; the letter also lists submission deadlines for 2026 quarter-end report dates. Multifactor authentication is now fully implemented in the CDR, and users who have not registered for MFA will be unable to submit December 31, 2025, Call Reports; the letter applies to all FDIC-insured financial institutions.

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