Consolidated Reports of Condition and Income for First Quarter 2026

April 2, 2026 / Source: Federal Deposit Insurance Corporation

Call Reports and Other FFIEC Related Forms and Reports

April 2, 2026

This Financial Institution Letter and the attached Supplemental Instructions for the March 31, 2026, report date should be shared with the individual(s) responsible for preparing the Call Report at your institution. 

There are no new data items or revisions that take effect this quarter in the FFIEC 031, FFIEC 041 or FFIEC 051 Call Report forms. The Call Report forms for March 31, 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.

Institutions should refer to the attached Supplemental Instructions for March 2026 for additional guidance on certain reporting issues, including information for impacted institutions that opt to early adopt the final regulatory capital rule, “Regulatory Capital Rule: Modifications to the Enhanced Supplementary Leverage Ratio Standards for U.S. Global Systemically Important Bank Holding Companies and Their Subsidiary Depository Institutions; Total Loss-Absorbing Capacity and Long-Term Debt Requirements for U.S. Global Systemically Important Bank Holding Companies.” 

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.

FIL-10-2026

Attachment(s)

Supplemental Instructions SMR Q1 2026 redline (PDF)

Supplemental Instructions SMR Q1 2026 clean (PDF)

Related Topics

Accounting