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In forceFinancial statements (Call Report)Last checked 11 November 2026

Call Report for smaller banks with domestic offices only (FFIEC 051)

A regulatory return listed by the Federal Financial Institutions Examination Council (FFIEC), United States.

The quarterly balance sheet, income statement and supporting schedules of a US bank, known as the Call Report. The banking agencies use it to monitor the condition, performance and risk profile of each bank and of the industry, to plan examinations, and to calculate deposit insurance assessments. The public, researchers and rating agencies use the data too. Source

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

The facts

Who files
Banks with domestic offices only and total assets under $5 billion (measured each June 30 for the next year), other than advanced approaches institutions, banks subject to Category III capital standards, and large or highly complex institutions for deposit insurance purposes. Eligible banks may file the FFIEC 041 instead, and the supervisor may require that for supervisory reasons. Source
How often
Quarterly, as of the close of business on the last calendar day of each calendar quarter. Some schedules and items are reported only semiannually or annually, and Schedule RC-T only annually for smaller fiduciary activity. Source
Deadline
The CDR must receive the completed report "no later than 30 calendar days after the report date." "If the due date falls on a weekend or holiday, the report must be received on the next business day. No other extensions of the due date are permitted." For the September 30, 2026 report date the due date was Friday, October 30, 2026 (FIL-62-2026). Source
Format
XBRL-XML. Filed electronically to the FFIEC Central Data Repository (CDR): "The CDR system requires that data be submitted in the form of XBRL instances." The instances follow XBRL 2.1 and the CDR taxonomy for the report date. Source
How it is filed
Filing routes recorded for the FFIEC: FFIEC Central Data Repository (CDR); CDR Public Data Distribution (PDD); Federal Reserve Reporting Central. See how firms file with the FFIEC.
Status
In forceOn October 27, 2026 the agencies asked for comments (until December 28, 2026) on revisions linked to the FDIC's interim final rule on reciprocal deposits, for which they had received emergency approval from OMB. Source
Legal basis
Group
Financial statements (Call Report)

Templates (25)

The tables and forms inside the return. Plain name first, the FFIEC's code in brackets.

  • Bank demographic information (ENT)
  • Contact information (CI)
  • Income statement (RI)
  • Changes in bank equity capital (RI-A)
  • Charge-offs and recoveries on loans and leases (RI-B Part I)
  • Changes in allowances for credit losses (RI-B Part II)
  • Disaggregated data on the allowances for credit losses (RI-C)
  • Explanations (RI-E)
  • Balance sheet (RC)
  • Securities (RC-B)
  • Loans and leases (RC-C Part I)
  • Loans to small businesses and small farms (RC-C Part II)
  • Deposit liabilities (RC-E)
  • Other assets (RC-F)
  • Other liabilities (RC-G)
  • Quarterly averages (RC-K)
Show all 25 templates
  • Off-balance sheet items (RC-L)
  • Memoranda (RC-M)
  • Past due and nonaccrual loans, leases, and other assets (RC-N)
  • Other data for deposit insurance and FICO assessments (RC-O)
  • Regulatory capital components and ratios (RC-R Part I)
  • Risk-weighted assets (RC-R Part II)
  • Fiduciary and related services (RC-T)
  • Supplemental information (SU)
  • Optional narrative statement concerning the amounts reported (NARR)

Read from the presentation linkbase of the CDR taxonomy for the September 30, 2026 cycle (call-report051-2026-09-30-v301-pres.xml): every top-level group that holds data items, in the taxonomy's order. ENT, CI and NARR are the taxonomy's own codes for the cover-page data, contact details and the optional narrative. The two further groups, General Instructions and Glossary, hold no data items and are left out. Together the groups hold 1,451 distinct data items. Some schedules or items are filed only quarterly by larger banks, semiannually or annually (see the General Instructions). Source

Validation rules

3,615 rules, as counted from the FFIEC's published material. Software can run them exactly as published. Source

How they are written: FFIEC formula linkbase in the taxonomy, in the FFIEC's own expression grammar (functions such as If, ExistingOf, ExistsNonEmpty and MonthOf, period references such as [P0] and [-P1Q]), not XBRL Formula 1.0; edit messages in a separate label linkbase..

All validity edits must pass. A quality edit may fail, but the bank must then give an explanation (General Instructions: the report must pass the FFIEC-published validity and quality edits "or that contains explanations for any quality edits that are not passed"). The General Instructions say these validation criteria "are published in advance of each quarter end"; the "Guidelines for Resolving Edits" are on www.ffiec.gov, which could not be read.

The rules, on cdr.ffiec.gov

How they were counted

Formula resources in call-report051-2026-09-30-v301-ec.xml in the FFIEC 051 taxonomy zip for the September 30, 2026 cycle: 1,046 validity edits (role ruleType1) and 2,569 quality edits (role ruleType2), 3,615 in all. The three Call Report packages carry the identical set of 3,615 edits (same names and expressions); 870 of the quality edits compare with earlier quarters (relative period references such as [-P1Q]). Some edits are limited by a test on the form number (RCONC752): 17 validity and 58 quality edits name only other forms, so at most 1,029 validity and 2,511 quality edits can apply to an FFIEC 051 filing; how many actually apply depends on which items a bank reports. In addition the calculation linkbase holds 243 sum checks (2,256 calculation arcs), which the CDR Interchange Specification treats as implicit validity edits. Each edit has two messages in the -ec-mess.xml label linkbase. Counted with a script on 2026-11-11.

Counts are in the FFIEC's own unit, so they are not comparable with other regulators' counts.

Public data

Published firm by firm. All schedules of each bank's Call Report, including the optional narrative statement, are public, except a few items such as Schedule RI-E item 2.g (FDIC deposit insurance assessments) and some Schedule RC-O memorandum items. Each bank's data are posted on the CDR Public Data Distribution website as soon as they have been submitted, accepted and prepared for publication. See the public filed data section for the per-bank downloads, the bulk files and the FDIC API. Source

Where it is published (PDF, semicolon-delimited (SDF), tab-delimited, XBRL)

  • CDR Institution Reports: each bank's Call Report

    Firm by firm · PDF, SDF, XBRL

    The Call Report of any bank for any quarter, searchable by bank, downloadable as PDF, semicolon-delimited (SDF) or XBRL. Data are typically available about 6 hours after the bank submits. The same menu gives each bank's Uniform Bank Performance Report (UBPR). Source

  • CDR Bulk Data: Call Reports for all banks

    Firm by firm · Tab-delimited text, XBRL (zip)

    All data items for all banks for one quarter, in tab-delimited or XBRL form, or the balance sheet, income statement and past-due schedules for four quarters (tab-delimited only). Available from 45 calendar days after the report date and regenerated monthly to capture amendments. On 2026-11-11 the page showed "Call Updated: 10/15/2026". Source

  • Uniform Bank Performance Report (UBPR)

    Firm by firm · Tab-delimited text, XBRL, PDF

    Ratios, peer group averages and percentile ranks computed from each bank's Call Report, per bank and per peer group, on the CDR site and in bulk (delimited or XBRL). For most banks it is ready within 48 hours of a successful Call Report submission; the latest quarter is updated daily. Source

  • CDR Public Web Service (PWS)

    Firm by firm · REST API

    An API to retrieve public CDR data. A user account is needed; since August 2025 the services are REST with JSON Web Token sign-in, and the old SOAP services were due to end on February 28, 2026. Source

  • FDIC BankFind Suite financial data API

    Firm by firm · JSON, CSV (API)

    The FDIC's public API for bank data. Its Financial API gives quarterly financial data bank by bank, in JSON or CSV; the field definitions (risview_properties.yaml) refer to Call Report items and filer types such as "FFIEC Call Report 31 Filer". No key is needed. On 2026-11-11 the latest report date in the financial data was June 30, 2026. Source

Official documents (43)

The FFIEC's own files, with the size and SHA-256 fingerprint of each as downloaded on 11 November 2026, so anyone can tell whether a copy is the same version.

Sources

Every page and document this return's facts were read from.

Knowing exactly what is collected, in what format and under which rules is the first step to real-time supervision. Line4 builds SupTech software for financial regulators that runs checks like these as each return arrives.

Line4's text and records here are free to reuse under CC BY 4.0. Please credit: “Source: Line4 regulatory submissions library (CC BY 4.0), https://www.line4.ai”. The regulators' documents, forms, taxonomies, rules and data belong to them: see FFIEC's reuse terms. This describes what regulators publish. It is not legal or regulatory advice: always rely on the regulator's own text.

Last checked 11 November 2026.