Financial and Regulatory Reporting
The Federal Reserve System relies on the timely and accurate filing of report data by domestic and foreign financial institutions. Data collected from regulatory reports facilitate early identification of problems that can threaten the safety and soundness of reporting institutions; ensure timely implementation of the prompt corrective action provisions required by law; and serve other legitimate supervisory purposes. Certain regulatory report information is used for public disclosure so investors, depositors, and creditors can better assess the financial condition of the reporting banks.
Policy Letters
Financial and Regulatory Reports
Interagency Statement on Accounting and Reporting Implications of the New Tax Law
Regulatory Capital Treatment of Certain Centrally-cleared Derivative Contracts under the Board's Capital Rule
Responsible Reserve Bank and Inter-District Coordination
Accounting and Reporting for Commitments to Originate and Sell Mortgage Loans
Interagency Guidance on Loans Held for Sale
Interagency Policy Statement on Income Tax Allocation in a Holding Company Structure
Section 20 Subsidiaries - Additional Clarification of Revenue Test Treatment of Interest Income
Regulatory Reporting Requirements for Debt and Equity Securities
Allowance for Loan and Lease Losses for U.S. Branches and Agencies of Foreign Banking Organizations
Reports and Disclosure
Supervisory Nonobjection Process for State Member Banks Seeking to Engage in Certain Activities Involving Dollar Tokens
Filing Procedures for Annual Independent Audits and Reports Required Under Federal Deposit Insurance Corporation (FDIC) Rules
Access to Books and Records of Financial Institutions During Examinations and Inspections
Supervisory Guidance on the Implementation of Section 112 of the FDIC Improvement Act
Interagency Policy Statements on Supervisory Initiatives Released Today
Additional Resources
- Call and Thrift Financial Reports Data
- FFIEC Reports (031 and 041)
- National Information Center (FR Y-9C Data)
- Reporting Forms
- Uniform Bank Performance Report
Manual References
- Bank Holding Company Supervision Manual
- Section 2250.0, "Domestic and Other Reports to Be Submitted to the Federal Reserve"
- Commercial Bank Examination Manual
- Section 4550.1, "Review of Regulatory Reports"
