FFIEC 051 Draft Reporting Form for Call Report Revisions Proposed

Reports of Condition and Income (Interagency Call Report)

12.31.2018 FFIEC051_CECL_30 Day FRN v10_2.15.2019

(MA)-Reports of Condition and Income (Interagency Call Report)

OMB: 1557-0081

⚠️ Notice: This form may be outdated. More recent filings and information on OMB 1557-0081 can be found here:
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FFIEC 051
Draft Reporting Form for Call Report Revisions
Effective March 31, 2019

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This draft reporting form reflects revisions͕ ǁŚŝĐŚ ĂƌĞ ƐƵďũĞĐƚ ƚŽ ĐŚĂŶŐĞ͕
addressing the revised accounting for credit losses under the Financial
Accounting Standards Board’s Accounting Standards Update No. 2016-13,
“Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses
on Financial Instruments” to the FFIEC 051 Call Report, proposed to take effect
March 31, 2019, as described in the federal banking agencies’ final Paperwork
Reduction Act Federal Register notice published on February 14, 2019.
These proposed Call Report revisions are annotated in red font in the draft
reporting form.

Draft as of February 15, 2019

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