Consolidated Reports of Condition and Income for Third Quarter 2026

October 5, 2026 / Source: FDIC

This Financial Institution Letter and the attached Supplemental Instructions for the September 30, 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 in the Call Report forms this quarter. The instructions for all three Call Report forms have been updated to be consistent with changes to the banking agencies’ regulatory capital rule published in the Federal Register on April 29, 2026.  This final rule lowers the community bank leverage ratio (CBLR) requirement from 9 percent to 8 percent and extends the two-quarter grace period to four quarters (see 91 FR 22973).

The 21^st Century ROAD to Housing Act (PDF) (Housing Act), which became law on July 11, 2026, revised the treatment of certain reciprocal and qualifying custodial deposits as brokered deposits for Call Report purposes.  On August 27, 2026, the FDIC Board of Directors approved an interim final rule (IFR), effective September 1, 2026, to implement section 902 of the Housing Act, which amended the statutory framework governing reciprocal deposits.  The instructions for all three Call Report forms have been updated to be consistent with the IFR.  Refer to the attached Supplemental Instructions for more information on this topic, along with additional guidance on certain other reporting issues. 

In response to several comments received through the regulatory review pursuant to the Economic Growth and Regulatory Paperwork Reduction Act of 1996 (see 89 FR 8084 (PDF)) and the “Request for Information: Streamlining the Call Report” (RFI) that was published in the Federal Register on December 1, 2025 (see FIL-56-2025 (PDF)), for reporting periods that the due date falls on a weekend or federal holiday, the banking agencies are providing the option for all institutions to file the Call Report on the next business day.  For example, except for certain institutions with foreign offices, the Call Report submission due date for the December 31, 2026, report date, is Saturday, January 30, 2027.  Since this date falls on a weekend, these institutions are provided the option to submit their Call Reports on the next business day, Monday, February 1, 2027.  Also, in response to this RFI, a clarification has been made on Schedule RC-E, Deposits, to include trust funds if the beneficiary data are not available as deposits of an individual, partnership, or corporation. 

The Call Report forms for September 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.

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.  If the due date falls on a weekend or a federal holiday, you have the option to submit your completed Call Report on the next business day.

See the table below for current and upcoming Call Report due dates. 

* Since the due date falls on a weekend, except for certain institutions with foreign offices, institutions have the option to submit their Call Reports on Monday, February 1, 2027.

• 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-62-2026

Attachment(s)

Supplemental Instructions, redline (PDF)

Supplemental Instructions, clean (PDF)