On Oct. 5, 2026, FFIEC published financial institution letter and supplemental instructions for FFIEC 031 and FFIEC 041 for the Sep. 30, 2026 call reports.
Instructions were updated to be consistent with changes to banking agencies’ regulatory capital rule lowering community bank leverage ratio requirement, #295379.
Also to be consistent with revisions by 21st Century ROAD to Housing Act, #302646.
Call reports due by Oct. 30, 2026, and Nov. 4, 2026 for institutions with foreign offices
On Jul. 10, Agencies proposed revisions to large bank data collections.
Agencies proposed to extend, revise data collections associated with the Consolidated reports of condition and income (call reports) (FFIEC 031, FFIEC 041, and FFIEC 051).
Proposed revising FFIEC 031 call report and extending FFIEC 041 and FFIEC 051 without revision, per the proposed enhanced supplementary leverage ratio, #260172.
Proposed Revisions
Extends for 3 years, with revision, FFIEC 031, FFIEC 041, FFIEC 051 data collections.
The proposed revisions to the FFIEC 031 call report form would include two new line items to reflect leverage buffer standards, as applicable, under the capital proposal.
These line items would be reported only by respondents that are depository institution subsidiaries of global systemically important bank holding companies (GSIBs).
Also revises the FFIEC 031 Call Report instructions consistent with capital proposal.
Adds criteria for a depository institution subsidiary of a GSIB to report eligible retained income and distributions and discretionary bonus payments during the quarter.
Revisions would be effective with first report date following effective date of proposal.
Consultation
Comments must be submitted on or before Sep. 8, 2025.
Dec. 2025 Agencies Proposed Reporting Changes
On Dec. 12, 2025, FDIC, Fed, OCC published final regulatory reporting changes.
Agencies proceeded with proposed revisions to FFIEC 031, with certain modifications.
Add two new line items to Schedule RC-R, Part I, reflect leverage buffer requirements.
Instructions for Schedule RC-R, Part I revised, consistent with capital final rule, incl incorporate eSLR buffer standard applicable to depository institution subs of GSIBs.
Equal to 50% of covered depository's parent GSIB's method 1 surcharge, cap 1%.
Revisions to reporting requirements would take effect as of Jun. 30, 2026, report date.
Redline draft FFIEC 031 Call Report form and instructions with changes available.
Comments on proposed revisions must be submitted on or before Jan. 12, 2026.
On Jan. 26, 2026, Reg-Track made editorial update to change regulator from CFPB to FFIEC.
Mar. 2026 CFPB FFIEC Form
On Mar. 17, 2026, CFPB published draft revisions to the FFIEC 031 call report form.
In Jun. 2026, FFIEC updated FFIEC 041, 031 forms and instructions, see #262252.
Sep. 2026 CFPB FFIEC Form
On Sep. 30, 2026, FFIEC published the FFIEC 031 call report form for the report date.
Oct. 2026 FFIEC Instructions
On Oct. 5, 2026, FFIEC published financial institution letter and supplemental instructions for FFIEC 031 and FFIEC 041 for the Sep. 30, 2026 call reports.
Instructions were updated to be consistent with changes to banking agencies’ regulatory capital rule lowering community bank leverage ratio requirement, #295379.
Also to be consistent with revisions by 21st Century ROAD to Housing Act, #302646.
Call reports due by Oct. 30, 2026, and Nov. 4, 2026 for institutions with foreign offices
