Call Report for Banks – Recent Changes, Highlights, and Pitfalls
In July, 2016, the Agencies finalized the proposed changes to the September, 2016 and December, 2017 Call Reports.

The revisions include burden-reducing changes, as well as revised items, and a couple of instructional changes.

The Agencies also anticipate publishing a proposal later in the year that would expand the burden reducing changes to the Call Report. The Agencies are focusing on making the Call Report less burdensome and are continuing to evaluate ways to make the reporting process simpler.

Basel III risk-based capital changes became effective with the first call report filing in 2015. The line items related to the Capital Conservation Buffer were required for the first time in March, 2016. We’ll review clarifications on the risk reporting of loan categories, unused commitments, and interest rate locks.

We’ll review the approved changes, along with updates on some of the RC-R risk-based capital items, plus any other proposed changes.

What You Will Learn

2016/2017 Approved Revisions:

  • Elimination of items on certain restructured loans, certain assets covered by loss sharing agreements
  • Increases in reporting thresholds on RI-E, RC-D, RC-F, RC-G, RC-Q
  • Adding contact information for CEO
  • Adding additional preprinted captions in RC-F and RI-E
  • Increasing deposit size threshold used to report certain deposit information from $100,000 to $250,000 in RC-E, RI, and RC-K (March, 2017)
  • Revision of statements used to describe audit work on RC M1
  • Deleting RI 11, extraordinary items
  • Instruction update on reporting of net gains/losses and OTTI on equity securities that do not have readily determinable fair values
  • Elimination of certain items on Other than temporary impairment


This update will benefit more experienced Call Report preparers, reviewers, and auditors. It will supplement annual comprehensive Call Report training recommended by bank regulators.


Ann Thomas has thirty years of experience in bank accounting and control. She received a BA in Accounting from the University of Houston in 1982. From 1982 through 1997 she worked with Judith Alexander Jenkins, as Alexander & Associates and subsequently Alexander & Leavelle, providing planning, financial reporting, regulatory reporting, and operational and compliance auditing services to over ninety independent banks.

In 1998, she organized Thomas Consulting. At Thomas Consulting she now prepares bank plans, monthly financial reports, performs regulatory compliance audits and training and internal control audits for several banks. Additionally, she prepares and reviews Call Reports for several banks. Ms. Thomas has taught numerous call report seminars for state banking associations.

She has presented the Call Report Seminar to and has responded to questions from thousands of bankers in over 16 states. Her experience in working with a broad range of independent financial institutions is of unique value in understanding Call Report questions and in communicating with bankers in their language.

Credit Information

Institute of Certified Bankers: Visit http://www.icbmembers.org/login.aspx for instructions regarding self-reporting. Estimated credits: 2.5 CE Credits


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