Bank Regulators Add No New Q3 Call Report Items, Allow Next-Business-Day Filing

The FDIC, Federal Reserve Board, and OCC told all FDIC-insured institutions that the third-quarter Call Report has no new data items and that any institution may file on the next business day when a due date falls on a weekend or federal holiday.

The agencies updated the instructions for all three Call Report forms to reflect two developments. First, the final rule published April 29, 2026, lowers the community bank leverage ratio requirement from 9 percent to 8 percent and extends the grace period from two quarters to four. Second, an FDIC interim final rule, effective September 1, 2026, implements section 902 of the 21st Century ROAD to Housing Act, which changed how certain reciprocal and qualifying custodial deposits are treated as brokered deposits.

The agencies also clarified that Schedule RC-E (Deposits) must include trust funds as deposits of an individual, partnership, or corporation when beneficiary data are not available.

Reports are due 30 days after the report date. An institution with more than one foreign office, other than a "shell" branch or an International Banking Facility, gets five more calendar days.