A letter alerting banks to call report revisions that are entering their final phase of review by the Office of Management and Budget (OMB) was issued Friday by the Federal Deposit Insurance Corp. (FDIC).
The letter focuses on call report (FFIEC 031) changes planned to reflect modifications in the enhanced supplementary leverage ratio (eSLR) standards applicable to U.S. global systemically important bank holding companies (GSIBs) and their subsidiary depository institutions. These changes, by the FDIC, Federal Reserve Board, and Office of the Comptroller of the Currency (OCC), were published in the Dec. 1 Federal Register, the letter notes, with the related call report changes included in that publication Dec. 11. (Comments on the latter will be accepted until Jan. 12.)
The call report changes are slated to take effect with reports due as of the June 30, 2026, report date, incorporating the capital rule changes that take effect April 1. Early adopters of those rule changes are directed to supplemental instructions the agencies plan to include with the March 31, 2026, call report.