Consolidated Reports of Condition and Income for Second Quarter 2026

This Financial Institution Letter and the attached Supplemental Instructions for the June 30, 2026, report date should be shared with the individual(s) responsible for preparing the Call Report at your institution.

There are two new data items in the FFIEC 031 Call Report form this quarter. These revisions are consistent with changes to the agencies' regulatory capital rule published by the agencies in the Federal Register on December 1, 2025, which modifies the enhanced supplementary leverage ratio standards applicable to U.S. global systemically important bank holding companies and their subsidiary depository institutions (see FIL-57-2025). There are no new data items or revisions in the FFIEC 041 and FFIEC 051 Call Report forms this quarter.

The agencies are reviewing the comments received on the "Request for Information: Streamlining the Call Report" that was published in the Federal Register on December 1, 2025 (see FIL-56-2025). In response to these industry comments, outreach and comments from the Economic Growth and Regulatory Paperwork Reduction Act of 1996 (EGRPRA) review,¹ and results of the 2027 statutorily mandated full review,² the agencies plan to publish proposed revisions to Call Report forms and instructions for comment, as appropriate.

The Call Report forms for June 30, 2026, are available for printing and downloading from the FFIEC's Reporting Forms webpage for each version of the Call Report. These forms can also be accessed from the FDIC's Bank Financial Reports webpage. Updated instructions are available on the FFIEC and the FDIC webpages.

Institutions should refer to the attached Supplemental Instructions for June 2026 for additional guidance on certain reporting issues.

Except for certain institutions with foreign offices, your completed Call Report must be submitted electronically to the Central Data Repository (CDR) no later than 30 days after the current quarter's report date. An institution with more than one foreign office, other than a "shell" branch or an International Banking Facility, is permitted an additional five calendar days to electronically submit its Call Report data. See the table below for current and upcoming Call Report submission dates.

• James M. Gallagher
  Senior Deputy Comptroller for
  the Office of the Chief National Bank Examiner
  Office of the
  Comptroller of the Currency
• Randall D. Guynn
  Director
  Division of Supervision and Regulation
  Board of Governors of the
  Federal Reserve System
• Ryan E. Billingsley
  Director
  Division of Risk Management Supervision
  Federal Deposit
  Insurance Corporation

Statement of Applicability: The contents of, and material referenced in, this FIL apply to all FDIC-insured financial institutions.