The Federal Deposit Insurance Corporation published a Financial Institution Letter with Supplemental Instructions for the March 31, 2026, Call Report, confirming there are no new data items or form revisions this quarter for the FFIEC 031, FFIEC 041, and FFIEC 051. The release instead focuses on targeted reporting guidance, including for institutions that elect to early adopt the final rule modifying the enhanced supplementary leverage ratio (ESLR) standards and for institutions subject to the FDIC special assessment. Call Reports must be filed electronically through the FFIEC Central Data Repository no later than 30 days after the report date, with an additional five calendar days permitted for institutions with more than one foreign office (other than a shell branch or an International Banking Facility), making the March 31, 2026 filing due April 30, 2026 (or May 5, 2026 for eligible foreign-office filers). For covered institutions early adopting the ESLR final rule as of January 1, 2026, the Supplemental Instructions direct continued reporting of the Supplementary Leverage Ratio in Schedule RC-R, Part I, item 55.b for March 31, 2026, and note that the FFIEC 031 form and instructions will be updated for the June 30, 2026 report date. The special assessment section reflects the interim final rule adopted on December 16, 2025 and reiterates that affected institutions should account for the assessment under ASC Subtopic 450-20, accruing the estimated liability and expense in the specified Call Report line items and adjusting prior accruals based on later FDIC notifications, including information provided through deposit insurance assessment invoices due March 30, 2026. The Supplemental Instructions also highlight recently issued Financial Accounting Standards Board Accounting Standards Updates on internal-use software, purchased loans, hedging, and government grants, and include a reminder that transfers of debt securities between available-for-sale and held-to-maturity must be recorded and documented on the actual transfer date, not retroactively through amended Call Reports. The Call Report instructions will be revised in future periods to conform to the ASUs, as appropriate.
Federal Deposit Insurance Corporation 2026-04-02
Federal Deposit Insurance Corporation issues March 2026 Call Report supplemental instructions with no new data items and updated guidance on enhanced supplementary leverage ratio early adoption and the FDIC special assessment
The Federal Deposit Insurance Corporation issued Supplemental Instructions for the March 31, 2026 Call Report, confirming no new data items or form revisions for the FFIEC 031, FFIEC 041, and FFIEC 051, and providing guidance for institutions early adopting the enhanced supplementary leverage ratio final rule and those subject to the FDIC special assessment. The instructions address continued reporting of the Supplementary Leverage Ratio, accounting for the special assessment under ASC Subtopic 450-20, recent FASB Accounting Standards Updates, and treatment of transfers between available-for-sale and held-to-maturity debt securities, with Call Report instructions to be updated in future periods.