Federal Deposit Insurance Corporation with the Federal Reserve Board and the Office of the Comptroller of the Currency finalizes FFIEC 031 Call Report revisions effective June 30 2026

The Federal Deposit Insurance Corporation, the Board of Governors of the Federal Reserve System, and the Office of the Comptroller of the Currency, acting through the Federal Financial Institutions Examination Council, published final regulatory reporting changes revising the FFIEC 031 Call Report form and instructions. The updates are designed to align Call Report reporting with the agencies’ final regulatory capital rule changes that modify enhanced supplementary leverage ratio standards for US global systemically important bank holding companies and their subsidiary depository institutions, and remain subject to US Office of Management and Budget approval. The agencies received no comments on the initial 60-day notice and are proceeding largely as proposed, with modifications to conform to the final capital rule. While the capital rule changes are effective April 1, 2026 with optional early adoption from January 1, 2026, the revised FFIEC 031 reporting requirements are scheduled to take effect for the June 30, 2026 report date; the FFIEC 041 and FFIEC 051 Call Reports are being extended for three years without revision. For institutions that early adopt the capital rule before April 1, 2026, the agencies plan to provide supplemental instructions to support reporting in the March 31, 2026 Call Report, and will post redlined copies of the updated FFIEC 031 form and instructions on the FFIEC website. The letter states that the material applies to all FDIC-insured financial institutions.