The Call Report — Consolidated Reports of Condition and Income¶
Master guide to the FFIEC 031 / 041 / 051 "Call Report"
Forms: FFIEC 031, FFIEC 041, FFIEC 051 | Frequency: Quarterly | Filed by: every FDIC-insured bank and savings association
Vintage: verified against the March 2025 FFIEC 031/041 instruction book and the December 2024 FFIEC 051 instruction book. Captured 2026-06-09.
What the Call Report is¶
The Consolidated Reports of Condition and Income — universally called the Call Report — is the quarterly regulatory filing that every national bank, state member bank, insured state nonmember bank, and savings association must submit. It is collected under the authority of the Federal Financial Institutions Examination Council (FFIEC) and administered jointly by the FDIC, the Federal Reserve, and the OCC.
Each filing is made as of the close of business on the last calendar day of the quarter (the report date) and is due roughly 30 days later. The filing has two halves:
- Report of Condition — the balance sheet (Schedule RC) and its supporting schedules (RC-A through RC-V).
- Report of Income — the income statement (Schedule RI) and its supporting schedules (RI-A through RI-E).
Source: FFIEC 031/041 General Instructions, p.1.
The three current form variants — who files which¶
Which of the three forms a bank files depends on (a) whether it has any "foreign" offices, (b) its total consolidated assets, and (c) the regulatory-capital standards applicable to it. (FFIEC 031/041 General Instructions, "Who Must Report on What Forms," p.1)
| Form | Who files | Notes |
|---|---|---|
| FFIEC 031 | Banks of any size with one or more foreign offices; also domestic-only banks that are advanced approaches institutions (any size) or have total consolidated assets ≥ $100 billion. | Most detailed of the three. Uniquely carries the foreign-office schedules RC-H, RC-I, RI-D and the three-column RCFD/RCON/RCFN reporting structure. |
| FFIEC 041 | Banks with domestic offices only and total consolidated assets < $100 billion that are not advanced approaches institutions. | Same schedule set as the 031 except it omits RC-H, RC-I, RI-D. Two-column RCFD/RCON structure. |
| FFIEC 051 | Banks with domestic offices only and total assets < $5 billion (measured at June 30 of the prior year), excluding advanced approaches / Category III institutions and "large"/"highly complex" institutions for deposit-insurance-assessment purposes. Filing the 051 is optional — an eligible bank may instead file the 041. | Streamlined: drops several schedules, reduces frequency of others, and adds Schedule SU – Supplemental Information. A bank that exceeds the $5 billion threshold must move to the 041 the following year. |
A "foreign" office is (a) an International Banking Facility (IBF); (b) a branch or consolidated subsidiary in a foreign country; or (c) a majority-owned Edge or Agreement subsidiary. For banks chartered in the 50 states + DC, a branch or consolidated subsidiary in Puerto Rico or a U.S. territory/possession is also "foreign"; a branch at a U.S. military facility abroad is "domestic." (FFIEC 031/041 General Instructions, p.1)
Form pages: FFIEC 031 · FFIEC 041 · FFIEC 051.
Where to get the data¶
- FFIEC Central Data Repository (CDR) — the system of record for Call Report submission and the public download facility: https://cdr.ffiec.gov/
- FDIC BankFind / financial data API — financials, structure, history: https://banks.data.fdic.gov/
- Instruction books — FFIEC 031/041 (Mar 2025): https://www.ffiec.gov/sites/default/files/data/reporting-forms/FFIEC031_FFIEC041_202503_i.pdf · FFIEC 051 (Dec 2024): https://www.ffiec.gov/sites/default/files/data/reporting-forms/hv-051/FFIEC051_202412_i.pdf
The column / prefix (MDRM mnemonic) system¶
Every Call Report data item has an 8-character MDRM code: a 4-character mnemonic prefix + a 4-character item number. The prefix encodes which population of offices (the consolidation scope / column) the value covers. (Federal Reserve — About MDRM)
| Prefix | Scope / column | Used on | Example |
|---|---|---|---|
| RCFD | Report of Condition, consolidated — domestic and foreign offices combined | FFIEC 031 (and 041, where consolidated = domestic because there is no foreign column) | RCFD2170 = total assets, whole institution |
| RCON | Report of Condition, domestic offices only | 031 / 041 / 051 | RCON2170 = total assets, domestic offices |
| RCFN | Report of Condition, foreign offices only | FFIEC 031 only | RCFN2170 = total assets, foreign offices |
| RCOA | Regulatory-capital (Schedule RC-R) reporting on the domestic-office forms (041 / 051) — column A | 041 / 051 | RC-R Part I/II capital & RWA items |
| RCFA | Regulatory-capital (Schedule RC-R) reporting on the consolidated form (031) — column A | FFIEC 031 | RC-R Part I/II capital & RWA items |
| RIAD | Report of Income — all income-statement items, year-to-date | 031 / 041 / 051 | RIAD4340 = net income |
The core relationship: on the FFIEC 031, for a given item number, RCFD = RCON + RCFN (consolidated = domestic + foreign). (Federal Reserve MDRM example)
(partially UNVERIFIED — RC-R column-prefix assignment) RC-R also uses companion "weighted-amount" column prefixes (e.g., RCFW/RCOW) for risk-weighted-asset columns. The RCOA/RCFA pair above is the 031-vs-041/051 split for the Schedule RC-R items. The precise 031-vs-041 assignment of RCOA/RCFA is derived from form usage and should be re-confirmed item-by-item against the MDRM download before publication.
Full MDRM catalogue (downloadable): Federal Reserve — Micro Data Reference Manual.
Relationship to the FR Y-9C¶
The Call Report is the bank-level analogue of the FR Y-9C, which is filed at the bank holding company level. The schedules and item numbers largely parallel each other; the prefix changes:
| Call Report prefix | FR Y-9C equivalent | Scope |
|---|---|---|
| RCFD | BHCK (consolidated) / BHCT (total) | Consolidated |
| RCON | BHCM | Domestic |
| RCFN | BHCK | Foreign |
| RIAD | BHCK | Income (YTD) |
So, e.g., RC ↔ HC (balance sheet), RC-C ↔ HC-C (loans), RI ↔ HI (income). When linking the two forms, BHCK (the consolidated holding-company series) is the analogue that lines up with RCFD (the bank consolidated series).
Master schedule table — every schedule, all three forms¶
Coverage key: ✅ = on this form · ❌ = not on this form. "(I, II)" = the schedule is split into two parts in the instructions.
| ID | Title | Description | 031 | 041 | 051 | Notes |
|---|---|---|---|---|---|---|
| RI | Income Statement | Interest income/expense, noninterest income/expense, gains/losses, net income — year-to-date. | ✅ | ✅ | ✅ | Report of Income lead schedule. |
| RI-A | Changes in (Bank) Equity Capital | Reconciliation of beginning→ending equity capital. | ✅ | ✅ | ✅ | 051 titles it "Changes in Bank Equity Capital." |
| RI-B | Charge-offs and Recoveries and Changes in Allowances for Credit Losses | Part I = charge-offs/recoveries on loans & leases; Part II = changes in allowances for credit losses (ACL/CECL). | ✅ (I, II) | ✅ (I, II) | ✅ (I, II) | Both parts on all three forms. |
| RI-C | Disaggregated Data on the Allowance for Loan and Lease Losses | Allowance disaggregated by portfolio segment / measurement method. On 031/041: Part I (ALLL) + Part II (allowances for credit losses). | ✅ (I, II) | ✅ (I, II) | ✅ | 051 collapses RI-C to a single (non-split) schedule. |
| RI-D | Income from Foreign Offices | Interest/noninterest income attributable to foreign offices. | ✅ | ❌ | ❌ | FFIEC 031 only. |
| RI-E | Explanations | Narrative/itemized explanations of amounts reported elsewhere in RI. | ✅ | ✅ | ✅ | |
| RC | Balance Sheet | Assets, liabilities, and equity capital — the core balance sheet. | ✅ | ✅ | ✅ | Report of Condition lead schedule. |
| RC-A | Cash and Balances Due from Depository Institutions | Currency/coin, balances due from banks (domestic & foreign), Federal Reserve balances. | ✅ | ✅ | ❌ | Omitted from 051. |
| RC-B | Securities | HTM and AFS securities by type (Treasuries, agency, MBS, ABS, etc.), amortized cost & fair value. | ✅ | ✅ | ✅ | |
| RC-C | Loans and Lease Financing Receivables | Part I = loans & leases by category; Part II = loans to small businesses and small farms. | ✅ (I, II) | ✅ (I, II) | ✅ (I, II) | Part II generally reported in the June report (annual). |
| RC-D | Trading Assets and Liabilities | Detail of trading-account assets/liabilities at fair value. | ✅ | ✅ | ❌ | Omitted from 051; 031/041 filers above trading thresholds. |
| RC-E | Deposit Liabilities | Deposits by type/holder (transaction vs nontransaction, retail/brokered, etc.). On 031: Part I (domestic) + Part II (foreign offices). | ✅ (I, II) | ✅ | ✅ | 031 splits into Part I (domestic) + Part II (foreign); 041/051 domestic only. |
| RC-F | Other Assets | Accrued interest receivable, deferred tax assets, equity securities w/o readily determinable FV, other. | ✅ | ✅ | ✅ | |
| RC-G | Other Liabilities | Accrued expenses, deferred tax liabilities, allowance for off-B/S credit exposures, other. | ✅ | ✅ | ✅ | |
| RC-H | Selected Balance Sheet Items for Domestic Offices | Domestic-office balance-sheet detail carved out of the consolidated total. | ✅ | ❌ | ❌ | FFIEC 031 only. |
| RC-I | Assets and Liabilities of IBFs | Balance-sheet items of International Banking Facilities. | ✅ | ❌ | ❌ | FFIEC 031 only. |
| RC-K | Quarterly Averages | Quarter-average balances for major asset/liability categories. | ✅ | ✅ | ✅ | |
| RC-L | Derivatives and Off-Balance-Sheet Items | Commitments, guarantees, letters of credit, notional derivatives, etc. | ✅ | ✅ | ✅ | 051 titles it "Off-Balance-Sheet Items." |
| RC-M | Memoranda | Insider extensions of credit, BOLI, brokered/reciprocal deposits, intangibles, other memoranda. | ✅ | ✅ | ✅ | |
| RC-N | Past Due and Nonaccrual Loans, Leases, and Other Assets | Delinquency aging (30–89 days, 90+ days, nonaccrual) by category. | ✅ | ✅ | ✅ | |
| RC-O | Other Data for Deposit Insurance Assessments | Deposit-insurance assessment base and components (FDIC). | ✅ | ✅ | ✅ | |
| RC-P | 1-4 Family Residential Mortgage Banking Activities | Originations, sales, repurchases, servicing of 1-4 family mortgages. | ✅ | ✅ | ❌ | Omitted from 051; 031/041 filers above activity thresholds. |
| RC-Q | Assets and Liabilities Measured at Fair Value on a Recurring Basis | Fair-value hierarchy (Level 1/2/3) detail. | ✅ | ✅ | ❌ | Omitted from 051; threshold-triggered on 031/041. |
| RC-R | Regulatory Capital | Part I = regulatory capital components & ratios (CET1, Tier 1, Total, leverage); Part II = risk-weighted assets. | ✅ (I, II) | ✅ (I, II) | ✅ (I, II) | Both parts on all three forms; uses RCOA/RCFA capital prefixes (see above). |
| RC-S | Servicing, Securitization, and Asset Sale Activities | Securitization exposures, servicing, recourse/credit enhancement. | ✅ | ✅ | ❌ | Omitted from 051. |
| RC-T | Fiduciary and Related Services | Trust/fiduciary assets, accounts, income. | ✅ | ✅ | ✅ | Frequency (annual/quarterly) varies with fiduciary-activity size. |
| RC-V | Variable Interest Entities | Consolidated VIE assets/liabilities. | ✅ | ✅ | ❌ | Omitted from 051. |
| SU | Supplemental Information | Streamlined-form supplement: mostly yes/no triggers for complex/specialized activities, with follow-up detail when applicable. | ❌ | ❌ | ✅ | FFIEC 051 only. Replaces the detail in the schedules the 051 drops. |
| RC-X | Optional Narrative Statement Concerning the Amounts Reported | Optional free-text narrative; not a data schedule. | ✅ | ✅ | ✅ | Listed as "RC-X" on 031/041 and as the narrative item "SU-19" on 051; optional. |
Sources: FFIEC 031/041 instruction book TOC, pp. i–iii; FFIEC 051 instruction book TOC, pp. i–ii.
Schedule counts per form (excluding the optional RC-X / SU-19 narrative)¶
| Form | Income schedules | Condition schedules | Supplemental | Total |
|---|---|---|---|---|
| FFIEC 031 | 6 (RI, RI-A, RI-B, RI-C, RI-D, RI-E) | 21 (RC, RC-A, RC-B, RC-C, RC-D, RC-E, RC-F, RC-G, RC-H, RC-I, RC-K, RC-L, RC-M, RC-N, RC-O, RC-P, RC-Q, RC-R, RC-S, RC-T, RC-V) | — | 27 |
| FFIEC 041 | 5 (no RI-D) | 19 (no RC-H, RC-I) | — | 24 |
| FFIEC 051 | 5 (no RI-D; RI-C unsplit) | 13 (no RC-A, RC-D, RC-H, RC-I, RC-P, RC-Q, RC-S, RC-V) | 1 (Schedule SU) | 19 |
This guide documents 28 distinct schedule IDs (RI, RI-A–RI-E, RC, RC-A–RC-V, SU) plus the optional RC-X narrative.
Reconciling these counts with the machine-readable catalog. The per-form totals above (27 / 24 / 19 for 031 / 041 / 051) count each lettered schedule once. The catalog file
csv/SCHEDULES_CATALOG.csv(and the per-formschedule_countinjson/collections.json) instead counts schedule parts as separate rows, so its coverage flags total 30 / 27 / 22. The difference is exactly +3 on every form: the three schedules that the instructions split into Part I and Part II — RI-B, RC-C, and RC-R — each contribute two catalog rows instead of one. No invented or extra schedules are involved; the gap is purely Part I/II granularity. (RI-C and RC-E are also split on some forms but are carried as single catalog rows, so they do not add to the count.)
What differs across 031 / 041 / 051¶
The three forms share one master schedule set; the differences are subtractions (and one addition for the 051).
FFIEC 031 — adds (vs 041): - The three foreign-office-only schedules: RC-H (selected domestic-office items), RC-I (IBF assets/liabilities), and RI-D (income from foreign offices). - The three-column RCFD / RCON / RCFN reporting structure (the 041 uses two columns, RCFD/RCON, because it has no foreign offices). - Schedule RC-E is split into Part I (domestic) and Part II (foreign offices); on the 041/051 RC-E is domestic only. - RC-R uses the consolidated capital prefix RCFA (vs RCOA on the 041/051).
FFIEC 051 — drops (vs 041): - Condition-side: RC-A, RC-D, RC-P, RC-Q, RC-S, RC-V are omitted entirely. - Collapses RI-C from a two-part schedule to a single (non-split) schedule. - Reduces several remaining items to semiannual or annual frequency. - (RC-H, RC-I, RI-D are already 031-only and therefore also absent.)
FFIEC 051 — adds (vs 041): - Schedule SU — Supplemental Information: mostly yes/no triggers for complex/specialized activities, with follow-up detail only when an activity applies. SU substitutes, in compressed form, for the detail in the schedules the 051 drops.
Sources: FFIEC 031/041 instruction book; FFIEC 051 General Instructions, p.1, 3–5.
Historical form lineage¶
- Before March 2001 — four forms. Banks filed one of four versions by office type and asset size: FFIEC 031 (domestic + foreign offices); and three domestic-only forms keyed to asset size — FFIEC 032, FFIEC 033, and FFIEC 034. (FFIEC 031/032/033/034 instruction book, June 2000)
- Effective March 2001 — consolidated to two. The three domestic-only forms (032/033/034) were eliminated and replaced by a single domestic-only form, the FFIEC 041, leaving two forms: FFIEC 031 (foreign offices) and FFIEC 041 (domestic only). (FFIEC Reporting Forms)
- Effective March 31, 2017 — the FFIEC 051 introduced. A new streamlined form for eligible small institutions (originally domestic offices only and total assets < $1 billion, excluding advanced approaches institutions). It was created from the FFIEC 041 by removing certain schedules/items and reducing the reporting frequency of others — cutting the report from ~85 to ~61 pages and removing ~950 (about 40%) of the ~2,400 FFIEC 041 data items. (FFIEC 051 Current Information; FFIEC 2016 Call Report Federal Register Notice)
- FFIEC 051 threshold raised to $5 billion. The eligibility threshold was subsequently raised from < $1 billion to < $5 billion in total assets (following EGRRCPA / S.2155 relief); current eligibility is measured as of June 30 of the prior year. (FDIC FIL-21-2008; FFIEC 051 General Instructions, p.2)
Related but distinct collection (not a Call Report form): FFIEC 002 — Report of Assets and Liabilities of U.S. Branches and Agencies of Foreign Banks. Out of scope here. (FFIEC 002 Current Information)
Detailed schedule guides¶
Per-schedule deep dives in this repository (line items, MDRM codes, FR Y-9C equivalents, and cross-schedule tie-outs):
- Schedule RC — Balance Sheet: CALL_REPORT_RC_GUIDE.md
- Schedule RC-C — Loans and Lease Financing Receivables: CALL_REPORT_RC_C_LOANS_GUIDE.md
- Schedule RC-E — Deposit Liabilities: CALL_REPORT_RC_E_DEPOSITS_GUIDE.md
- Schedule RC-N — Past Due and Nonaccrual Loans, Leases, and Other Assets: CALL_REPORT_RC_N_PAST_DUE_GUIDE.md
- Schedule RI — Income Statement: CALL_REPORT_RI_INCOME_GUIDE.md
The remaining schedules in the master table above (RC-A, RC-B, RC-D, RC-F, RC-G, RC-H, RC-I, RC-K, RC-L, RC-M, RC-O, RC-P, RC-Q, RC-R, RC-S, RC-T, RC-V; RI-A, RI-B, RI-C, RI-D, RI-E; SU) are documented at the form level here and are targets for future per-schedule guides.
Data sources¶
- FFIEC Central Data Repository (CDR): https://cdr.ffiec.gov/
- FDIC BankFind / financial data API: https://banks.data.fdic.gov/
- FFIEC 031/041 form & instructions: https://www.ffiec.gov/resources/reporting-forms/ffiec031 · https://www.ffiec.gov/resources/reporting-forms/ffiec041 · Instructions, Mar 2025
- FFIEC 051 form & instructions: https://www.ffiec.gov/resources/reporting-forms/ffiec051 · Instructions, Dec 2024
- Federal Reserve MDRM (data-item dictionary): https://www.federalreserve.gov/data/mdrm.htm
Part of the bank-data-dictionary project (v6.0). See also the FR Y-9C holding-company guides for the consolidated-BHC analogues of these schedules.
Last updated: 2026-06-09