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Summary:

The Consolidated Reports of Condition and Income (Call Report) for the September 30, 2019, report date must be submitted to the agencies' Central Data Repository (CDR) by Wednesday, October 30, 2019. Certain institutions with foreign offices have an additional five calendar days to file their reports.

Statement of Applicability to Institutions With Total Assets Under $1 Billion: This Financial Institution Letter applies to all �౦��Ϸ����-supervised institutions, including community institutions.

Highlights:

• Call Report forms for the third quarter of 2019 are available through the and the �౦��Ϸ���� Bank Financial Reports webpage .
• In a that took effect July 22, 2019, the banking agencies have expanded eligibility to file the FFIEC 051 Call Report to institutions with total assets less than $5 billion that also meet certain non-asset-size criteria.
• In conjunction with the expanded FFIEC 051 filing eligibility, the agencies have:
  • Reduced the reporting frequency for a number of existing data items in the FFIEC 051 Call Report from quarterly to semiannually, which further streamlines the report in the first and third quarters by increasing the number of FFIEC 051 data items for which semiannual reporting will apply; and
  • Incorporated a limited number of data items currently reported in the FFIEC 041 Call Report into the FFIEC 051 Call Report, generally with a reduced reporting frequency. These data items are applicable only to certain institutions with $1 billion or more in total assets.
• An eligible institution may choose to begin filing the FFIEC 051 Call Report beginning as of September 30, 2019, or it may wait to do so until the December 31, 2019, report date.
• The option to file the FFIEC 051 Call Report beginning as of either September 30 or December 31, 2019, also is available to institutions that reported total assets less than $1 billion as of June 30, 2018, and meet the other eligibility criteria, but filed the FFIEC 041 Call Report for the first and second quarters of 2019.
• No new or revised data items take effect this quarter in the FFIEC 041 and FFIEC 031 Call Reports.
• Separate updates to the instruction book for the FFIEC 051 Call Report and the instruction book for the FFIEC 031 and FFIEC 041 Call Reports for third quarter 2019 are available on the FFIEC's and the �౦��Ϸ����'s websites.
• Institutions should review interagency FIL-55-2019 and the accompanying Supplemental Instructions for further information on the third quarter 2019 Call Report.

Distribution:

• �౦��Ϸ����-Supervised Institutions

Suggested Routing:

• Chief Financial Officer
• Chief Accounting Officer
• Call Report Preparer

Access �౦��Ϸ���� Financial Institution Letters (FILs) on the �౦��Ϸ����'s website .

Paper copies may be obtained via the �౦��Ϸ����'s Public Information Center, 3501 Fairfax Drive, E 1002, Arlington, VA 22226 (877-275-3342 or 703-562-2200).