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This Document Has Been Retired.
Retired
This Document Has Been Retired.
Revisions to the Consolidated Reports of Condition and Income and Other Regulatory Reports
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03/08/2019
[PDF-154.20 KB]
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Description:The banking agencies, under the auspices of the Federal Financial Institutions Examination Council (FFIEC), have finalized revisions to the Consolidated Reports of Condition and Income (Call Report) and certain other FFIEC reports that primarily address changes in the accounting for credit losses under the Financial Accounting Standards Board's Accounting Standards Update (ASU) 2016-13. Other revisions to these reports result from the Economic Growth, Regulatory Relief, and Consumer Protection Act (EGRRCPA) and relate to the reporting of high volatility commercial real estate (HVCRE) exposures and reciprocal deposits. These revisions, which were issued for comment in September 2018, are subject to approval by the U.S. Office of Management and Budget.
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Content Notes:Supplemental Attachment is Federal Register (84 FR 4131). Peer to FIL 74-2018 (November 19, 2018), FIL-10-2019 (March 6, 2019), FIL-41-2017 (September 6, 2017), and FIL-39-2016 (June 17, 2016)
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Release Date:03/08/2019
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Update Date:03/08/2019
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Withdrawn Date:04/23/2020
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Agencies Involved:Federal Deposit Insurance Corporation (FDIC);Office of the Comptroller of the Currency (OCC);Board of Governors of the Federal Reserve System;Federal Financial Institutions Examination Council (FFIEC);Office of Management and Budget (OMB);
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Law Involved:Economic Growth, Regulatory Relief, and Consumer Protection Act (EGRRCPA)
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Other Institutions Involved:Financial Accounting Standards Board (FASB)
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Comment Period End Date:03/18/2019
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Source:FDIC Website
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Memorandum To:FDIC-Supervised Institutions
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FIL Number:FIL-12-2019
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