Reporting Forms

Consolidated Reports of Condition and Income for a Bank with Domestic Offices Only and Total Assets Less than $5 Billion

Description: This report consists of a balance sheet, an income statement, and supporting schedules. The Report of Condition schedules provide details on assets, liabilities, and capital accounts. The Report of Income schedules provide details on income and expenses.

• FFIEC 051 March 2025 Reporting Form - current version (last update March 2025) (PDF)
• FFIEC 051 Instructions - current version (last update March 2025) (PDF)
• Quarterly Call Report Supplemental Instructions (PDF)
• FFIEC 051 Call Report Instructions Update - March 2025 (PDF)
• FIL-8-2025 Consolidated Reports of Condition and Income for First Quarter 2025 (PDF)
• December 2020 COVID-19 Related Supplemental Instructions (Call Report) (PDF)
• Optional Worksheet for Calculating Call Report Applicable Income Taxes - March 2023 (PDF)
• FIL-75-2019 Webinar on Recent and Proposed Revisions to the Consolidated Reports of Condition and Income (Call Report) Scheduled for December 10, 2019 (PDF)
• Presentation for the Webinar on 2019 and Proposed Call Report Revisions – December 10, 2019 (PDF)
• Audio Recording of the Webinar on 2019 and Proposed Call Report Revisions – December 10, 2019 (MP4)
• Report on the 2017 Interagency Review of the Consolidated Reports of Condition (PDF)
• Presentation for the Webinar on 2018 Call Report Revisions and Other Reporting Changes - April 5, 2018 (PDF)
• Transcript of the Webinar on 2018 Call Report Revisions and Other Reporting Changes - April 5, 2018 (PDF)

January 2024 Proposed Call Report Revisions Related to the Proposed Capital Rule

• Initial Federal Register Notice for Proposed Revisions to the FFIEC 031, FFIEC 041, and FFIEC 051 Call Reports, FFIEC 101, and FFIEC 102 - published January 26, 2024. The comment period expires March 26, 2024.
• FIL-3-2024 Proposed Revisions to the Consolidated Reports of Condition and Income (Call Reports) Related to the Agencies’ Regulatory Capital Proposal – January 31, 2024 (PDF)
• Redlined Draft FFIEC 051 Reporting Form for the Proposed Call Report Revisions with Proposed Effective Date September 30, 2025 – January 26, 2024 (PDF)
• Redlined Draft FFIEC 051 Instructions for the Proposed Call Report Revisions with Proposed Effective Date September 30, 2025 – January 26, 2024 (PDF)

December 2023 Proposed Call Report Revisions Related to NDFIs, LT Debt Requirements, Guaranteed Structured Financial Products, and Electronic Signatures

• Final Federal Register Notice for Revisions to the FFIEC 031, FFIEC 041, and FFIEC 051 Call Reports and FFIEC 002 - published May 22, 2024. The comment period expires June 21, 2024. This notice includes finalizing certain revisions published in the September 2023 proposal, below.
• Initial Federal Register Notice for Proposed Revisions to the FFIEC 031, FFIEC 041, and FFIEC 051 Call Reports and FFIEC 002 - published December 27, 2023. The comment period expired February 26, 2024.
  FIL-26-2024 Revisions to the Consolidated Reports of Condition and Income (Call Reports) and the FFIEC 002 – May 23, 2024 (PDF)
• FIL-68-2023 Proposed Revisions to the Consolidated Reports of Condition and Income (Call Reports) and the FFIEC 002 Report – December 27, 2023 (PDF)
• Redlined Draft FFIEC 051 Reporting Form for the Proposed Call Report Revisions with Proposed Effective Dates June 30, 2024 and December 31, 2024 – July 10, 2024 (PDF)
• Redlined Draft FFIEC 051 Instructions for the Proposed Call Report Revisions with Proposed Effective Dates June 30, 2024 and December 31, 2024 – June 25, 2024 (PDF)

September 2023 Proposed Call Report and FFIEC 002 Revisions Related to the ASU 2022-02 and Certain Other Revisions/Clarifications

• Initial Federal Register Notice for Proposed Revisions to the FFIEC 031, FFIEC 041, and FFIEC 051 Call Reports and FFIEC 002 - published September 28, 2023. The comment period expired November 27, 2023. Certain proposed revisions in this notice were finalized in the final Federal Register notice, above, published May 22, 2024
• FIL-53-2023 Proposed Revisions to the Consolidated Reports of Condition and Income (Call Reports) and the FFIEC 002 Report – October 2, 2023 (PDF)
• Redlined Draft FFIEC 051 Reporting Form for the Proposed Call Report Revisions with Proposed Effective Date March 31, 2024 – October 2, 2023 (PDF)
• Redlined Draft FFIEC 051 Instructions for the Proposed Call Report Revisions with Proposed Effective Date March 31, 2024 – October 2, 2023 (PDF)

February 2023 Proposed Call Report and FFIEC 002 Revisions Related to the Statutorily Mandated Full Review of the Call Reports

• Final Federal Register Notice for Revisions to the FFIEC 031, FFIEC 041, and FFIEC 051 Call Reports and FFIEC 002 - published June 13, 2023. The comment period expires July 13, 2023.
• Initial Federal Register Notice for Proposed Revisions to the FFIEC 031, FFIEC 041, and FFIEC 051 Call Reports and FFIEC 002 - published February 21, 2023. The comment period expired April 24, 2023.
• FIL-31-2023 Revisions to the Consolidated Reports of Condition and Income (Call Reports) and the FFIEC 002 Report – June 13, 2023 (PDF)
• FIL-7-2023 Proposed Revisions to the Consolidated Reports of Condition and Income (Call Reports) and the FFIEC 002 Report – February 22, 2023 (PDF)
• Redlined Draft FFIEC 051 Reporting Form for the Proposed Call Report Revisions Effective Date September 30, 2023 – June 13, 2023 (PDF)
• Redlined Draft FFIEC 051 Instructions for the Proposed Call Report Revisions Effective Date September 30, 2023 – June 13, 2023 (PDF)

July 2021 Proposed Call Report Revisions Related to the Tax Allocation NPR and SA-CCR Final Rule

• Final Federal Register Notice for Proposed Revisions to the FFIEC 031, FFIEC 041, and FFIEC 051 Call Reports- published November 4, 2021. The comment period expires December 6, 2021.
• Initial Federal Register Notice for Proposed Revisions to the FFIEC 031, FFIEC 041, and FFIEC 051 Call Reports- published July 22, 2021. The comment period expired September 20, 2021.
• FIL-72-2021 Revision to the Consolidated Reports of Condition and Income (Call Reports) Related to the Standardized Approach for Counterparty Credit Risk (SA-CCR) – November 9, 2021 (PDF)
• FIL-53-2021 Proposed Revisions to the Consolidated Reports of Condition and Income (Call Reports) Related to Deferred Taxes and the Standardized Approach for Counterparty Credit Risk (SA-CCR) - July 26, 2021 (PDF)
• Draft FFIEC 051 Reporting Form and Instructions for Proposed Call Report Revisions with Effective Date as of the December 31, 2021, Report Date (PDF) - November 4, 2021

February 2021 Proposed Call Report Revisions Related to Brokered Deposits and Sweep Deposits

• Final Federal Register Notice for Proposed Revisions to the FFIEC 031, FFIEC 041, and FFIEC 051 Call Reports and the FFIEC 002 Report- published May 24, 2021. The comment period expires June 23, 2021.
• Initial Federal Register Notice for Proposed Revisions to the FFIEC 031, FFIEC 041, and FFIEC 051 Call Reports and the FFIEC 002 Report- published February 5, 2021. The comment period expired April 6, 2021.
• FIL-36-2021 Proposed Revisions to the Consolidated Reports of Condition and Income (Call Reports) Related to FDIC Assessments, Brokered Deposits and Sweep Deposits - May 25, 2021 (PDF)
• FIL-11-2021 Proposed Revisions to the Consolidated Reports of Condition and Income (Call Reports) Related to Brokered Deposits and Sweep Deposits - February 23, 2021 (PDF)
• Draft FFIEC 051 Reporting Form and Instructions for the Proposed Call Report Revisions Effective June 2021 – September 2021 (PDF)

November 2020 Proposed Call Report Revisions Related to a Temporary Adjustment to the Measurement Date for Certain Total Asset Thresholds

• Final Federal Register Notice for Proposed Revisions to the FFIEC 031, FFIEC 041, and FFIEC 051 Call Reports - published February 18, 2021. The comment period expires March 22, 2021.
• FIL-8-2021 Revisions to the Consolidated Reports of Condition and Income (Call Reports) Related to Asset Threshold Relief - February 19, 2021 (PDF)
• Initial Federal Register Notice for Proposed Revisions to the FFIEC 031, FFIEC 041, and FFIEC 051 Call Reports - published November 30, 2020. The comment period expired January 29, 2021.
• FIL-111-2020 Revisions to the Consolidated Reports of Condition and Income (Call Report) - December 9, 2020 (PDF)
• Draft FFIEC 051 Reporting Form and Supplemental Instructions for Call Report Revisions with Effective Dates as of the December 31, 2020, and March 31, 2021, Report Dates - February 18, 2021 (PDF)

July 2020 Proposed Call Report Revisions Related to COVID-19 and Certain Other Changes

• Final Federal Register Notice for Proposed Revisions to the FFIEC 031, FFIEC 041, and FFIEC 051 Call Reports; the FFIEC 002 Report; and the FFIEC 101 Report - published November 23, 2020. The comment period expired December 23, 2020.
• Initial Federal Register Notice for Proposed Revisions to the FFIEC 031, FFIEC 041, and FFIEC 051 Call Reports; the FFIEC 002 Report; and the FFIEC 101 Report - published July 22, 2020. The comment period expires September 21, 2020.
• FIL-110-2020 Revisions to the Consolidated Reports of Condition and Income (Call Report) and the FFIEC 101 Report - December 1, 2020 (PDF)
• FIL-73-2020 Proposed Revisions to the Consolidated Reports of Condition and Income (Call Report) and the FFIEC 101 Report - July 30, 2020 (PDF)
• Redlined Draft FFIEC 051 Reporting Form for the Proposed Call Report Revisions with Proposed Effective Dates Beginning with June 30, 2020 - November 25, 2020 (PDF)
• Redlined Draft FFIEC 051 Instructions for Proposed Revisions to the Call Reports with Effective Dates Beginning with the March 31, 2020, Report Date - November 25, 2020 (PDF)
  October 2019 Request for Comment on Reporting of Data on Loans to Small Businesses and Small Farms
• Federal Register Notice for Request for Comment - Published October 17, 2019. The comment period expires December 16, 2019.
• FIL-61-2019 Reporting Data on Loans to Small Businesses and Small Farms in the Consolidated Reports of Condition and Income (Call Report) - October 18, 2019 (PDF)
  October 2019 Proposed Call Report Revisions for the Capital and Certain Other Changes
• Final Federal Register Notice for Proposed Revisions to the FFIEC 031, FFIEC 041, and FFIEC 051 Call Reports and the FFIEC 101 Report - published January 27, 2020. The comment period expired February 26, 2020.
• Initial Federal Register Notice for Proposed Revisions to the FFIEC 031, FFIEC 041, and FFIEC 051 Call Reports and the FFIEC 101 Report - published October 4, 2019. The comment period expired December 3, 2019.
• FIL-10-2020 Revisions to the Consolidated Reports of Condition and Income (Call Report) and the FFIEC 101 Report - February 18, 2020 (PDF)
• FIL-68-2019 Proposed Revisions to the Consolidated Reports of Condition and Income (Call Report) and the FFIEC 101 Report - November 5, 2019 (PDF)
• Redlined Draft FFIEC 051 Reporting Form for the Proposed Call Report Revisions with Proposed Effective Dates Beginning with March 31, 2020 – February 6, 2020 (PDF)
• Redlined Draft FFIEC 051 Instructions for the Proposed Call Report Revisions with Proposed Effective Dates Beginning with March 31, 2020 – March 9, 2020 (PDF)

April 2019 Proposed Call Report Revisions for the Community Bank Leverage Ratio (Replaced by Capital and Certain Other Changes)

• Initial Federal Register Notice for Proposed Revisions to the FFIEC 031, FFIEC 041, and FFIEC 051 Call Reports - published April 19, 2019. The comment period expires June 18, 2019.
• FIL-24-2019 Proposed Revisions to the Consolidated Reports of Condition and Income (Call Report) for the Proposed Community Bank Leverage Ratio - May 6, 2019 (PDF)
• Draft proposed revisions to the FFIEC 051 report form and instructions, including new Schedule RC-R, CBLR (PDF) (PDF)

November 2018 Proposed FFIEC 051 Call Report Revisions – Effective September 30, 2019

• Final Rule for Proposed Revisions to the FFIEC 051 Call Report - published June 21, 2019
• Notice of Proposed Rulemaking for Proposed Revisions to the FFIEC 051 Call Report - published November 19, 2018. The comment period expired January 18, 2019.
• FIL-35-2019 Reduced Reporting in Call Reports for Covered Depository Institutions – July 5, 2019 (PDF)
• FIL-10-2019 Revisions to the Consolidated Reports of Condition and Income (Call Report) and Certain Other Regulatory Reports - March 6, 2019 (PDF) (Includes an update on the status of the November 2018 proposed FFIEC 051 Call Report revisions.)
• FIL-74-2018 Reduced Reporting in Call Reports for Covered Depository Institutions - November 19, 2018 (PDF)
• Redlined Draft FFIEC 051 Reporting Form for the Proposed Call Report Revisions Effective September 30, 2019 - June 24, 2019 (PDF)
• Redlined Draft FFIEC 051 Instructions for the Proposed Call Report Revisions Effective September 30, 2019 – June 24, 2019 (PDF)

September 2018 Proposed Call Report Revisions - Effective March 31, 2019

• Final Federal Register Notice for Proposed Revisions to the FFIEC 031, FFIEC 041, and FFIEC 051 Call Reports, the FFIEC 002/002S Reports, the FFIEC 030/30S Reports, and the FFIEC 101 Report - published February 14, 2019. The comment period expired March 18, 2019.
• Initial Federal Register Notice for Proposed Revisions to the FFIEC 031, FFIEC 041, and FFIEC 051 Call Reports, the FFIEC 002/002S Reports, the FFIEC 030/30S Reports, and the FFIEC 101 Report - published September 28, 2018. The comment period expired November 27, 2018.
• FIL-10-2019 Revisions to the Consolidated Reports of Condition and Income (Call Report) and Certain Other Regulatory Reports- March 6, 2019 (PDF)
• FIL-51-2018 Proposed Revisions to the Consolidated Reports of Condition and Income and Certain Other Regulatory Reports - September 28, 2018 (PDF)
• Redlined Draft FFIEC 051 Reporting Form for the proposed Call Report Revisions Effective March 31, 2019 - February 15, 2019 (PDF)
• Draft FFIEC 051 Instructions for the proposed Call Report Revisions Effective March 31, 2019 - February 15, 2019 (PDF)

November 2017 Proposed Call Report Revisions - Effective June 30, 2018

• Final Federal Register Notice for Proposed Revisions to the FFIEC 031, FFIEC 041, and FFIEC 051 Call Reports - published April 11, 2018. The comment period expired May 11, 2018. These revisions are proposed to take effect June 30, 2018.
• Initial Federal Register Notice for Proposed Revisions to the FFIEC 031, FFIEC 041, and FFIEC 051 Call Reports - published November 8, 2017. The comment period expired January 8, 2018.
• FIL-12-2018 Revisions to the Consolidated Reports of Condition and Income (Call Report) for June 2018; Webinar on Call Report Revisions Scheduled for April 5, 2018 - March 30, 2018 (PDF)
• FIL-57-2017 Proposed Revisions to the Consolidated Reports of Condition and Income for June 30, 2018 - November 8, 2017 (PDF)
• Redlined Draft FFIEC 051 Reporting Form for the Call Report Revisions Effective June 30, 2018 - June 1, 2018 (PDF)
• Redlined Draft FFIEC 051 Reporting Form for the Proposed Call Report Revisions Effective June 30, 2018, including the June 2017 Revisions Proposed to be Effective March 31, 2018 - November 7, 2017 (PDF)
• Draft FFIEC 051 Instructions for the Proposed Call Report Revisions Effective June 30, 2018 - November 21, 2017 (PDF)
• List Detailing the Proposed Burden-Reducing Revisions to the FFIEC 051 Call Report Effective June 30, 2018 - November 7, 2017 (PDF)

Draft Instructional Revisions for the August 2017 Proposed Regulatory Capital Transitions Rule - Proposed to be Effective for the March 2018 Call Report

• Draft Revisions to the FFIEC 051 Schedule RC-R Call Report Instructions - August 24, 2017(PDF)

June 2017 Proposed Call Report Revisions - Effective March 31, 2018, and June 30, 2018

• Final Federal Register Notice for Proposed Revisions to the FFIEC 031, FFIEC 041, and FFIEC 051 Call Reports - published January 8, 2018. The comment period expired February 7, 2018. These revisions are proposed to take effect March 31, 2018, and June 30, 2018
• Initial Federal Register Notice for Proposed Revisions to the FFIEC 031, FFIEC 041, and FFIEC 051 Call Reports - published June 27, 2017. The comment period expired August 28, 2017.
• FIL-2-2018 Revisions to the Consolidated Reports of Condition and Income (Call Report) for March and June 2018 - January 3, 2018 (PDF)
• FIL-24-2017 Proposed Revisions to the Consolidated Reports of Condition and Income (Call Report) June 27, 2017 (PDF)
• Redlined Draft FFIEC 051 Reporting Form for the Proposed Call Report Revisions for Equity Securities Accounting Changes Effective March 31, 2018 - January 3, 2018 (PDF)
• Redlined Draft FFIEC 051 Reporting Form for the Proposed Call Report Revisions Effective June 30, 2018 - January 3, 2018 (PDF)
• Draft FFIEC 051 Instructions for the Proposed Call Report Revisions Effective March 31, 2018, and June 30, 2018 - January 3, 2018 (PDF)
• List Detailing the Proposed Burden-Reducing Revisions to the FFIEC 051 Call Report Effective June 30, 2018 - January 3, 2018 (PDF)

August 2016 Proposed Call Report Revisions - Effective March 31, 2017

• FIL-10-2017 Webinar on the New Consolidated Reports of Condition and Income (Call Report) for Small Institutions and Other Call Report Revisions Scheduled for March 8 - March 2, 2017 (PDF)
• Presentation for the Webinar on the New Call Report for Small Institutions and Other Call Report Revisions - March 8, 2017 (PDF)
• Press Release - FFIEC Streamlines "Call Report" for Small Institutions - December 30, 2016
• Press Release - FFIEC Invites Comment on Streamlined "Call Report" for Small Institutions - August 5, 2016
• Final Federal Register Notice for Proposed New FFIEC 051 Call Report and Proposed Revisions to the FFIEC 031 and FFIEC 041 Call Reports - published January 9, 2017. The comment period expired February 8, 2017. These revisions are proposed to take effect March 31, 2017.
• Initial Federal Register Notice for Proposed New FFIEC 051 Call Report and Proposed Revisions to the FFIEC 031 and FFIEC 041 Call Reports - published August 15, 2016. The comment period expired October 14, 2016.
• Correction to the initial Federal Register notice published August 15, 2016 - published August 22, 2016
• FIL-82-2016 New Streamlined Consolidated Reports of Condition and Income (Call Report) for Eligible Small Institutions and Other Call Report Revisions - December 30, 2016 (PDF)
• FIL-53-2016 Proposed New Consolidated Reports of Condition and Income (Call Report) for Eligible Small Institutions and Other Proposed Call Report Revisions - August 15, 2016 (PDF)
• Redlined FFIEC 041 Reporting Form Showing Changes Made to Schedules and Data Items to Create the Proposed FFIEC 051 Reporting Form - Updated as of December 30, 2016 (PDF)
• Mapping of the Items in FFIEC 051, Schedule Supplemental Information, from the FFIEC 041 - Updated June 26, 2017 (PDF)
• List Detailing the Changes Made to FFIEC 041 Schedules and Data Items to Create the Proposed FFIEC 051 Reporting Form - Updated as of December 30, 2016 (PDF)