Financial Institution Letter

Consolidated Reports of Condition and Income

Summary:

With the approval of the Federal Financial Institutions Examination Council (FFIEC), the FDIC and the other banking agencies plan to implement on June 30, 2013, two of the proposed revisions to the Consolidated Reports of Condition and Income (Call Report) issued for comment in February 2013. These revisions are subject to U.S. Office of Management and Budget approval. Any new reporting requirements resulting from the other Call Report changes included in the February 2013 proposal would take effect no earlier than December 31, 2013, or March 31, 2014, depending on the change. Statement of Applicability to Institutions under $1 Billion in Total Assets: This Financial Institution Letter applies to all FDIC-supervised commercial and savings banks, including community institutions. Institutions under $1 billion in total assets do not have to complete any new items on the Call Report for June 30, 2013, but should note a change in the scope of an existing item in the equity capital reconciliation schedule.