The Federal Deposit Insurance Corporation has issued a Financial Institution Letter and supplemental instructions for the June 30, 2026, Call Report cycle. The main reporting change is the addition of two new data items in the FFIEC 031 Call Report form, aligned with the agencies’ December 1, 2025, changes to the enhanced supplementary leverage ratio standards for U.S. global systemically important bank holding companies and their subsidiary depository institutions. There are no new data items or revisions this quarter for the FFIEC 041 and FFIEC 051 forms. The supplemental instructions also add a Community Bank Leverage Ratio section reflecting the April 23, 2026, final rule that lowers the CBLR requirement from 9 percent to 8 percent and extends the grace period from two quarters to four, effective July 1, 2026. Separate guidance on the enhanced supplementary leverage ratio has been removed from the supplemental instructions because the FFIEC 031 form instructions now incorporate those revisions. The materials also restate how institutions subject to the FDIC special assessment should accrue and report the charge and adjust prior estimates for later FDIC notifications, summarize several recent FASB accounting updates for future Call Report treatment, and remind institutions that transfers of debt securities between available-for-sale and held-to-maturity categories must be documented and reported as of the actual transfer date rather than through retroactive amendments. Completed Call Reports are due electronically by July 30, 2026, with certain institutions that have more than one foreign office allowed until August 4, 2026. The agencies are reviewing comments on the December 1, 2025, Request for Information on streamlining the Call Report, together with industry outreach, the Economic Growth and Regulatory Paperwork Reduction Act review, and the 2027 statutory full review. They plan to publish proposed revisions to Call Report forms and instructions for comment, as appropriate.
Federal Deposit Insurance Corporation2026-07-02
Federal Deposit Insurance Corporation issues June 2026 Call Report instructions with two new FFIEC 031 data items tied to leverage ratio rule changes
The Federal Deposit Insurance Corporation issued June 2026 Call Report instructions that add two new FFIEC 031 data items tied to the agencies’ leverage ratio rule changes. The update also adds guidance on the revised community bank leverage ratio, restates reporting treatment for the FDIC special assessment, and confirms there are no new FFIEC 041 or FFIEC 051 data items this quarter. June 30 Call Reports are due by July 30, 2026, or August 4, 2026, for certain institutions with multiple foreign offices.