Proposed Revisions to the Consolidated Reports of Condition and Income and Other Regulatory Reports
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Proposed Revisions to the Consolidated Reports of Condition and Income and Other Regulatory Reports

Filetype[PDF-37.34 KB]



Details:

  • Publisher's site:
  • Description:
    In response to changes in the accounting for credit losses under the Financial Accounting Standards Board's Accounting Standards Update (ASU) 2016-13, the banking agencies, under the auspices of the Federal Financial Institutions Examination Council (FFIEC), are requesting comment on proposed revisions to the Consolidated Reports of Condition and Income (Call Report) and certain other FFIEC reports. Other changes addressed in the proposal, which relate to the reporting of high volatility commercial real estate (HVCRE) exposures and reciprocal deposits, result from the Economic Growth, Regulatory Relief, and Consumer Protection Act (EGRRCPA). Institutions are encouraged to comment on the proposal by November 27, 2018.
  • Content Notes:
    FIL-51-2018, for further information about the agencies' regulatory reporting proposal. FIL-20-2018, for 04/17/2018, Regulatory Capital Rule: Implementation and Transition of the Current Expected Credit Losses Methodology FIL-41-2017, 09/06/2017, New Accounting Standard on Credit Losses: Frequently Asked Questions FIL-39-2016, 06/17/2016, Joint Statement on New Accounting Standard on Financial Instruments - Credit Losses
  • Subject:
  • Format:
  • Release Date:
    10/02/2018
  • Update Date:
    10/02/2018
  • Withdrawn Date:
    10/22/2019
  • Agencies Involved:
    Federal Deposit Insurance Corporation (FDIC) ; Federal Financial Institutions Examination Council (FFIEC) ;
  • Law Involved:
    Economic Growth, Regulatory Relief, and Consumer Protection Act (EGRRCPA)
  • Comment Period End Date:
    11/27/2018
  • Source:
    FDIC Website
  • Memorandum To:
    FDIC-Supervised Banks (Commercial and Savings) and FDIC-Supervised Savings Associations
  • FIL Number:
    FIL-54-2018
  • Main Document Checksum:
  • File Type:

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