Call Report
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All regulated financial institutions in the United States of America are required to file quarterly financial information. For banks this report is formally known as the Report of Condition and Income but is generally referred to as the Call Report. (Thrifts file a related report known as the Thrift Financial Report or TFR).
This Call Report information is publicly available at the FDIC website. Banks are required to file this information no later than 30 days after the end of each calendar quarter. Revisions may be made without prejudice up to 30 days after the initial filing period.
Each Call Report is reviewed by an FDIC analyst for errors, omissions or a variety of audit flags.
[edit] Content
The Call Report is divided into a number of schedules as follows:
- RI - Income Statement
- RI-A - Changes in Equity Capital
- RI-B - Charge-offs and Recoveries on Loans and Leases and Changes in Allowance for Loan and Lease Losses
- RI-E - Explanations
- RC - Balance Sheet
- RC-A - Cash and Balances Due from Depository Institutions
- RC-B - Securities
- RC-C - Loans and Lease Financing Receivables
- RC-D - Trading Assets and Liabilities
- RC-E - Deposit Liabilities
- RC-F - Other Assets
- RC-G - Other Liabilities
- RC-K - Quarterly Averages
- RC-L - Derivatives and Off-Balance Sheet Items
- RC-M - Memoranda
- RC-N - Past Due and Nonaccrual Loans, Leases and Other Assets
- RC-O - Other Data for Deposit Insurance and FICO Assessments
- RC-R - Regulatory Capital
- RC-S - Securitization and Asset Sale Activities
- RC-T - Fiduciary and Related Services
- Special Report - Loans to Executive Officers
- Optional Narrative Statement - Bank Management Statement
