Reports of Condition and Income (Interagency Call Report)

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. In connection with this request, the agencies are providing a summary of a number of interim final rules (all of which have been finalized substantively as issued) and associated reporting revisions related to the Community Bank Leverage Ratio; Paycheck Protection Program Liquidity Facility; Supplementary Leverage Ratio; Regulation D; and Regulation O; and a notice of proposed rulemaking (Assessments) issued in response to disruptions related to the coronavirus disease (COVID–19), as well as two reporting changes for new data items related to the Coronavirus Aid, Relief, and Economic Security Act (CARES Act) (Sections 1102 and 4013).

The latest form for Reports of Condition and Income (Interagency Call Report) expires 2023-12-31 and can be found here.