Changeflow GovPing Banking & Finance Consolidated Reports Q1 2026 Call Report Filing
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Consolidated Reports Q1 2026 Call Report Filing

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Summary

FDIC issued FIL-10-2026 reminding FDIC-insured financial institutions of the Q1 2026 Call Report submission deadline of April 30, 2026 (May 5, 2026 for institutions with foreign offices). The filing confirms no new data items or revisions to FFIEC 031, 041, or 051 Call Report forms this quarter. Institutions should review attached Supplemental Instructions for guidance on early adoption of the enhanced supplementary leverage ratio rule.

What changed

The FDIC, jointly with the OCC and Federal Reserve, issued a standard quarterly filing reminder for Consolidated Reports of Condition and Income (Call Reports) with a March 31, 2026 report date. The notice confirms no new data items or revisions are required this quarter for FFIEC 031, 041, or 051 forms, and provides updated submission deadlines through Q4 2026. Institutions should refer to attached Supplemental Instructions for guidance on early adoption options for the enhanced supplementary leverage ratio and long-term debt requirements rule.

Banks must prepare and electronically submit their Q1 2026 Call Report to the Central Data Repository by April 30, 2026, with institutions having more than one foreign office permitted until May 5, 2026. Compliance officers should ensure Call Report preparers review the Supplemental Instructions and verify their institution's applicable form version before submission.

What to do next

  1. Prepare Q1 2026 Call Report (March 31, 2026 report date) using applicable FFIEC form
  2. Submit completed Call Report electronically to the CDR by April 30, 2026 (May 5, 2026 for institutions with foreign offices)
  3. Review Supplemental Instructions for guidance on early adoption of the enhanced supplementary leverage ratio regulatory capital rule

Archived snapshot

Apr 3, 2026

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Consolidated Reports of Condition and Income for First Quarter 2026

Call Reports and Other FFIEC Related Forms and Reports April 2, 2026 This Financial Institution Letter and the attached Supplemental Instructions for the March 31, 2026, report date should be shared with the individual(s) responsible for preparing the Call Report at your institution.

There are no new data items or revisions that take effect this quarter in the FFIEC 031, FFIEC 041 or FFIEC 051 Call Report forms. The Call Report forms for March 31, 2026, are available for printing and downloading from the FFIEC’s Reporting Forms webpage for each version of the Call Report. These forms can also be accessed from the FDIC’s Bank Financial Reports webpage.

Institutions should refer to the attached Supplemental Instructions for March 2026 for additional guidance on certain reporting issues, including information for impacted institutions that opt to early adopt the final regulatory capital rule, “Regulatory Capital Rule: Modifications to the Enhanced Supplementary Leverage Ratio Standards for U.S. Global Systemically Important Bank Holding Companies and Their Subsidiary Depository Institutions; Total Loss-Absorbing Capacity and Long-Term Debt Requirements for U.S. Global Systemically Important Bank Holding Companies.”

Except for certain institutions with foreign offices, your completed Call Report must be submitted electronically to the Central Data Repository (CDR) no later than 30 days after the current quarter’s report date. An institution with more than one foreign office, other than a “shell” branch or an International Banking Facility, is permitted an additional five calendar days to electronically submit its Call Report data. See the table below for current and upcoming Call Report submission dates.

| Report Date | Submission Date | Submission Date for Certain Institutions with Foreign Offices (see above) |
| --- | --- | --- |
| March 31, 2026 | Thursday, April 30, 2026 | Tuesday, May 5, 2026 |
| June 30, 2026 | Thursday, July 30, 2026 | Tuesday, August 4, 2026 |
| September 30, 2026 | Friday, October 30, 2026 | Wednesday, November 4, 2026 |
| December 31, 2026 | Saturday, January 30, 2027 | Thursday, February 4, 2027 |

  • James M. Gallagher Senior Deputy Comptroller for the Office of the Chief National Bank Examiner Office of the Comptroller of the Currency
  • Randall D. Guynn Director Division of Supervision and Regulation Board of Governors of the Federal Reserve System
  • Ryan E. Billingsley Director Division of Risk Management Supervision Federal Deposit Insurance Corporation Statement of Applicability: The contents of, and material referenced in, this FIL apply to all FDIC-insured financial institutions.

FIL-10-2026

Attachment(s)

Supplemental Instructions SMR Q1 2026 redline Supplemental Instructions SMR Q1 2026 clean

Related Topics

Accounting

Contact(s)

CDR Help Desk, (888) CDR-3111
Last Updated: April 2, 2026

Named provisions

Consolidated Reports of Condition and Income Supplemental Instructions for March 2026 Regulatory Capital Rule: Modifications to Enhanced Supplementary Leverage Ratio Standards

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Last updated

Classification

Agency
FDIC
Published
April 2nd, 2026
Compliance deadline
April 30th, 2026 (22 days)
Instrument
Notice
Legal weight
Non-binding
Stage
Final
Change scope
Minor
Document ID
FIL-10-2026

Who this affects

Applies to
Banks
Industry sector
5221 Commercial Banking
Activity scope
Bank Regulatory Reporting Call Report Filing
Threshold
FDIC-insured financial institutions (except certain institutions with foreign offices)
Geographic scope
United States US

Taxonomy

Primary area
Banking
Operational domain
Compliance
Compliance frameworks
Basel III
Topics
Financial Services Consumer Finance

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