The Federal Deposit Insurance Corporation issued supplemental instructions for the September 30, 2026, Call Report, updating all three report versions to reflect revised capital and brokered deposit rules. There are no new data items. The capital instructions incorporate the reduction in the community bank leverage ratio requirement from 9% to 8% and the extension of its grace period from two quarters to four quarters. The reporting changes also implement the revised treatment of reciprocal deposits under the Federal Deposit Insurance Corporation’s interim final rule and address the statutory exception for certain custodial deposits. Brokered reciprocal deposit data reported in the specified schedules will be confidential. Eligible institutions with less than USD 10 billion in assets may use reasonable estimates on a best-efforts basis to apply the custodial deposit exception for this report date, or continue reporting under the previous treatment pending further instructions after a final rule. All institutions may file on the next business day when a Call Report deadline falls on a weekend or federal holiday. The September 30 report is due October 30, 2026, or November 4, 2026, for certain institutions with foreign offices.
Federal Deposit Insurance Corporation updates September Call Report instructions for capital and brokered deposit changes
The Federal Deposit Insurance Corporation updated the September 30, 2026, Call Report instructions for the lower 8% community bank leverage ratio and revised reciprocal and custodial deposit treatment. No new data items were added, and eligible institutions may use a transitional reporting approach for custodial deposits. Institutions may also file on the next business day when a deadline falls on a weekend or federal holiday.