Reports of Condition and Income (Interagency Call Report)

Forms and Documents

Document Name	Status
Form FFIEC 031 FFIEC 031 Form	Modified
Form FFIEC 051 FFIEC 051 Form	Modified
Form FFIEC 041 FFIEC 041 Form	Modified
Appendix C_Revisions to Call Report instructions to align with final FASB standard (Final) 4.28.2022.pdf Supplementary Document	2022-04-28
Appendix A_Text of 60-day FRN Describing New Hedging Item (Final) 4.28.2022.pdf Supplementary Document	2022-04-28
Justification for Non-material Change.docx Justification for No Material/Nonsubstantive Change	2022-04-28
1557-0081 Supporting Statement 10-20-21.docx Supporting Statement A	2021-10-20

IC Document Collections

IC ID	Document Title	Status
41239	FFIEC 031 Form	Modified
249743	FFIEC 051 Form	Modified
249742	FFIEC 041 Form	Modified

ICR Details

OMB Control No: 1557-0081	ICR Reference No: 202204-1557-007
Status: Received in OIRA	Previous ICR Reference No: 202110-1557-002
Agency/Subagency: TREAS/OCC	Agency Tracking No:
Title: Reports of Condition and Income (Interagency Call Report)
Type of Information Collection: No material or nonsubstantive change to a currently approved collection	Common Form ICR:  No
Type of Review Request: Regular	Date Submitted to OIRA: 04/28/2022

	Requested	Previously Approved
Expiration Date	12/31/2024	12/31/2024
Responses	4,444	4,444
Time Burden (Hours)	187,092	187,092
Cost Burden (Dollars)	0	0

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Abstract: The OCC requires the information collected on the Call Reports to fulfill its statutory obligation to supervise national banks and Federal savings associations. These institutions are required to file detailed schedules of assets, liabilities, and capital accounts in the form of a condition report and summary statement as well as detailed schedules of operating income and expense, sources and disposition of income, and changes in equity capital. The agencies are updating the previously approved revisions to the Call Report forms and instructions and the FFIEC 002 instructions for the hedge accounting method to align with the final accounting standard. These changes were included in the prior 60-day and 30-day Federal Register notices.

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Authorizing Statute(s): US Code: 12 USC 181 Name of Law: The National Bank Act
  

Citations for New Statutory Requirements: None

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
	Not associated with rulemaking

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Federal Register Notices & Comments
60-day Notice:	Federal Register Citation:	Citation Date:
	86 FR 38810	07/22/2021
30-day Notice:	Federal Register Citation:	Citation Date:
	86 FR 60965	11/04/2021
Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 3

IC Title	Form No.	Form Name
FFIEC 031	FFIEC 031, FFIEC 031, RC-B	Consolidated Reports of Condition and Income for a Bank with Domestic and Foreign Offices ,   Consolidated Reports of Condition and Income ,   Securities
FFIEC 041	FFIEC 041, FFIEC 041, RC-B	Consolidated Reports of Condition and Income for a Bank with Domestic Offices Only ,   Consolidated Reports of Condition and Income ,   Securities
FFIEC 051	FFIEC 051, FFIEC 051 , RC-B	Consolidated Reports of Condition and Income for a Bank with Domestic Offices Only and Total Assets Less than $5 Billion ,   Consolidated Reports of Condition and Income ,   Securities

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ICR Summary of Burden

	Total Request	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	4,444	4,444	0	0	0	0
Annual Time Burden (Hours)	187,092	187,092	0	0	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: There is no change in the aggregated burden (see supporting statement). The increase in burden shown in this ICR is due to the allocation of the burden into separate ICs for each reporting form.

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Annual Cost to Federal Government: $0

Does this IC contain surveys, censuses, or employ statistical methods? No

Does this ICR request any personally identifiable information (see OMB Circular No. A-130 for an explanation of this term)? Please consult with your agency's privacy program when making this determination.     No

Does this ICR include a form that requires a Privacy Act Statement (see 5 U.S.C. §552a(e)(3))? Please consult with your agency's privacy program when making this determination.     No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? No

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? No

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? Yes

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Common Form ICR:  No

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On behalf of this Federal agency, I certify that the collection of information encompassed by this request complies with 5 CFR 1320.9 and the related provisions of 5 CFR 1320.8(b)(3).

The following is a summary of the topics, regarding the proposed collection of information, that the certification covers:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(i) Why the information is being collected;

(ii) Use of information;

(iii) Burden estimate;

(iv) Nature of response (voluntary, required for a benefit, or mandatory);

(v) Nature and extent of confidentiality; and

(vi) Need to display currently valid OMB control number;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

If you are unable to certify compliance with any of these provisions, identify the item by leaving the box unchecked and explain the reason in the Supporting Statement.

Certification Date: 04/28/2022

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