[Federal Register Volume 90, Number 236 (Thursday, December 11, 2025)]
[Notices]
[Pages 57529-57531]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2025-22481]
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DEPARTMENT OF THE TREASURY
Office of the Comptroller of the Currency
FEDERAL RESERVE SYSTEM
FEDERAL DEPOSIT INSURANCE CORPORATION
Proposed Agency Information Collection Activities; Comment
Request
AGENCY: Office of the Comptroller of the Currency (OCC), Treasury;
Board of Governors of the Federal Reserve System (Board); and Federal
Deposit Insurance Corporation (FDIC).
ACTION: Joint notice and request for comment.
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SUMMARY: In accordance with the requirements of the Paperwork Reduction
Act of 1995 (PRA), the OCC, the Board, and the FDIC (the agencies) may
not conduct or sponsor, and the respondent is not required to respond
to, an information collection unless it displays a currently valid
Office of Management and Budget (OMB) control number. On July 10, 2025,
the agencies, under the auspices of the Federal Financial Institutions
Examination Council (FFIEC), requested public comment for 60 days on a
proposal to revise and extend for three years the Consolidated Reports
of Condition and Income (Call Report) (FFIEC 031, FFIEC 041, and FFIEC
051), which are currently approved collections of information (Call
Report proposal). The revisions described in the Call Report proposal
related to proposed revisions to the enhanced supplementary leverage
ratio standards applicable to global systemically important bank
holding companies and their depository institution subsidiaries under
the agencies' regulatory capital rules. The comment period for the Call
Report proposal ended on September 8, 2025. As described in the
SUPPLEMENTARY INFORMATION of this document, the agencies are proceeding
with the proposed revisions to the FFIEC 031 report form and
instructions, but with certain modifications. These revisions to
reporting requirements would take effect as of the June 30, 2026,
report date. The agencies are giving notice they are sending the
collections to OMB for review.
DATES: Comments must be submitted on or before January 12, 2026.
ADDRESSES: Interested parties are invited to submit written comments to
any or all of the agencies. All comments will be shared among the
agencies.
OCC: You may submit comments by any of the following methods:
Email: [email protected].
Mail: Chief Counsel's Office, Office of the Comptroller of
the Currency, Attention: 1557-0081, 400 7th Street SW, Suite 3E-218,
Washington, DC 20219.
Hand Delivery/Courier: 400 7th Street SW, Suite 3E-218,
Washington, DC 20219.
Instructions: You must include ``OCC'' as the agency name and
``1557-0081'' in your comment. In general, the OCC will publish
comments on www.reginfo.gov without change, including any business or
personal information provided, such as name and address information,
email addresses, or phone numbers. Comments received, including
attachments and other supporting materials, are part of the public
record and subject to public disclosure. Do not include any information
in your comment or supporting materials that you consider confidential
or inappropriate for public disclosure.
You may review comments and other related materials that pertain to
this information collection beginning on the date of publication of the
second notice for this collection by the following method:
Viewing Comments Electronically: Go to www.reginfo.gov.
Hover over the ``Information Collection Review'' drop down menu and
select ``Information Collection Review.'' Underneath the ``Currently
under Review'' section heading, from the drop-down menu select
``Department of Treasury'' and then click ``submit.'' This information
collection can be located by searching by OMB control number ``1557-
0081.'' Upon finding the appropriate information collection, click on
the related ``ICR Reference Number.'' On the next screen, select ``View
Supporting Statement and Other Documents'' and then click on the link
to any comment listed at the bottom of the screen.
For assistance in navigating www.reginfo.gov, please
contact the Regulatory Information Service Center at (202) 482-7340.
Board: You may submit comments, which should refer to ``Call Report
Revisions,'' by any of the following methods:
Agency website: http://www.federalreserve.gov. Follow the
instructions for submitting comments at: http://www.federalreserve.gov/generalinfo/foia/ProposedRegs.cfm.
Email: [email protected]. Include ``Call
Report Revisions'' in the subject line of the message.
Fax: (202) 395-6974.
Mail: Benjamin W. McDonough, Deputy Secretary and Ombuds
of the Board, Board of Governors of the Federal Reserve System, 20th
Street and Constitution Avenue NW, Washington, DC 20551.
All public comments are available on the Board's website at https://www.federalreserve.gov/apps/foia/proposedregs.aspx as submitted,
unless modified for technical reasons. Accordingly, your comments will
not be edited to remove any identifying or contact information.
FDIC: You may submit comments, which should refer to ``Call Report
Revisions--eSLR'' by any of the following methods:
Agency website: https://www.fdic.gov/federal-register-publications. Follow the instructions for submitting comments on the
FDIC's website.
Email: [email protected]. Include ``Call Report
Revisions--eSLR'' in the subject line of the message.
Mail: Jennifer Jones, Deputy Executive Secretary, Attn:
Comments: Call Report Revisions--eSLR, Federal Deposit Insurance
Corporation, 550 17th Street NW, Washington, DC 20429.
Hand Delivery: Comments may be hand delivered to the guard
station at the rear of the 550 17th Street NW building (located on F
Street NW) on business days between 7 a.m. and 5 p.m.
Public Inspection: Comments received, including any
personal information provided, may be posted without change to https://www.fdic.gov/federal-register-publications. Commenters should submit
only information that the commenter wishes to make available publicly.
The FDIC may review, redact, or refrain from posting all or any portion
of any comment that it may deem to be inappropriate for publication,
such as irrelevant or obscene material. The FDIC may post only a single
representative example of identical or substantially identical
comments, and in such cases will generally identify the number of
identical or substantially identical comments represented by the posted
example. All comments that have been redacted, as well as those that
have not been posted, that contain comments on the merits of this
document will be retained in the public comment file and will be
considered as required under all applicable laws. All comments may be
accessible under the Freedom of Information Act.
Written comments and recommendations for this information
collection also should be sent within 30 days of publication of this
document to
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www.reginfo.gov/public/do/PRAMain. Find this particular information
collection by selecting ``Currently under 30-day Review--Open for
Public Comments'' or by using the search function.
FOR FURTHER INFORMATION CONTACT: For further information about the
proposed revisions to the information collections discussed in this
notice, please contact any of the agency staff whose names appear
below. In addition, copies of the report forms for the Call Report can
be obtained at the FFIEC's website (https://www.ffiec.gov/resources/reporting-forms).
OCC: Shaquita Merritt, Clearance Officer, (202) 649-5490, Chief
Counsel's Office, Office of the Comptroller of the Currency, 400 7th
Street SW, Washington, DC 20219. If you are deaf, hard of hearing, or
have a speech disability, please dial 7-1-1 to access
telecommunications relay services.
Board: Nuha Elmaghrabi, Federal Reserve Board Clearance Officer,
(202) 452-3884, Office of the Chief Data Officer, Board of Governors of
the Federal Reserve System, 20th and C Streets NW, Washington, DC
20551. Telecommunications Device for the Deaf (TDD) users may call
(202) 263-4869.
FDIC: Kimberly Yeh, Senior Attorney, (202) 898-6514, Legal
Division, Federal Deposit Insurance Corporation, 550 17th Street NW,
Washington, DC 20429.
SUPPLEMENTARY INFORMATION:
I. Call Report
The agencies propose to extend for three years, with revision,
their information collections associated with the FFIEC 031, FFIEC 041,
and FFIEC 051 Call Report.
Report Title: Consolidated Reports of Condition and Income (Call
Report).
Form Number: FFIEC 031 (Consolidated Reports of Condition and
Income for a Bank with Domestic and Foreign Offices), FFIEC 041
(Consolidated Reports of Condition and Income for a Bank with Domestic
Offices Only), and FFIEC 051 (Consolidated Reports of Condition and
Income for a Bank with Domestic Offices Only and Total Assets Less Than
$5 Billion).
Frequency of Response: Quarterly.
Affected Public: Business or other for-profit.
OCC:
OMB Control No.: 1557-0081.
Estimated Number of Respondents: 971 national banks and Federal
savings associations.
Estimated Average Burden per Response: 41.29 burden hours per
quarter to file.
Estimated Total Annual Burden: 160,370 burden hours to file.
Board:
OMB Control No.: 7100-0036.
Estimated Number of Respondents: 707 State member banks.
Estimated Average Burden per Response: 45.32 burden hours per
quarter to file.
Estimated Total Annual Burden: 128,165 burden hours to file.
FDIC:
OMB Control No.: 3064-0052.
Estimated Number of Respondents: 2,798 insured State nonmember
banks and State savings associations.
Estimated Average Burden per Response: 39.12 burden hours per
quarter to file.
Estimated Total Annual Burden: 437,831 burden hours to file.
The estimated average burden hours collectively reflect the
estimates for the FFIEC 031, the FFIEC 041, and the FFIEC 051 reports
for each agency. When the estimates are calculated by type of report
across the agencies, the estimated average burden hours per quarter are
86.25 (FFIEC 031), 55.56 (FFIEC 041), and 34.99 (FFIEC 051). The
changes to the Call Report forms and instructions proposed in this
notice would result in an estimated increase in burden hours per
quarter for the FFIEC 031 of 0.13 hours. There would be no burden
change for the FFIEC 041 or FFIEC 051. The estimated burden per
response for the quarterly filings of the Call Report is an average
that varies by agency because of differences in the composition of the
institutions under each agency's supervision (for example, size
distribution of institutions, types of activities in which they are
engaged, and existence of foreign offices).
Type of Review: Extension and revision of currently approved
collections. In addition to the proposed revisions discussed below, the
Call Report is periodically updated to clarify instructional guidance
and correct grammatical and typographical errors on the forms and
instructions which are published on the FFIEC website.\1\ These non-
substantive updates may also be commented upon.
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\1\ https://www.ffiec.gov/resources/reporting-forms.
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Legal Basis and Need for Collections
The Call Report information collections are mandatory: 12 U.S.C.
161 (national banks), 12 U.S.C. 324 (State member banks), 12 U.S.C.
1817 (insured State nonmember commercial and savings banks), and 12
U.S.C. 1464 (Federal and State savings associations). At present,
except for selected data items and text, these information collections
are not given confidential treatment.
Banks and savings associations submit Call Report data to the
agencies each quarter for the agencies' use in monitoring the
condition, performance, and risk profile of individual institutions and
the industry as a whole. Call Report data serve a regulatory or public
policy purpose by assisting the agencies in fulfilling their shared
missions of ensuring the safety and soundness of financial institutions
and the financial system and protecting consumer financial rights, as
well as agency-specific missions affecting Federal and State-chartered
institutions, such as conducting monetary policy, ensuring financial
stability, and administering Federal deposit insurance. Call Reports
are the source of the most current statistical data available for
identifying areas of focus for on-site and off-site examinations. Among
other purposes, the agencies use Call Report data in evaluating
institutions' corporate applications, including interstate merger and
acquisition applications for which the agencies are required by law to
determine whether the resulting institution would control more than 10
percent of the total amount of deposits of insured depository
institutions in the United States. Call Report data also are used to
calculate the risk-based assessments for insured depository
institutions.
II. Current Actions
A. Background
On July 10, 2025, the agencies requested comment on a notice of
proposed rulemaking -titled ``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'' (capital proposal).\2\ The capital proposal would have,
among other things, modified the enhanced supplementary leverage ratio
(eSLR) standard for depository institution subsidiaries of U.S. top-
tier bank holding companies identified as global systemically important
bank holding companies (GSIBs) from the current six percent ``well
capitalized'' threshold under the prompt corrective action framework to
an eSLR buffer standard
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equal to 50 percent of the GSIB's most recent method 1 surcharge.
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\2\ 90 FR 30780 (July 10, 2025).
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On December 1, 2025, the agencies published a final rule amending
their regulatory capital rule that, among other things, modifies the
eSLR standard applicable to depository institution subsidiaries of
GSIBs to an eSLR buffer standard equal to 50 percent of a covered
depository institution's parent GSIB's method 1 surcharge, capped at
one percent (capital final rule).\3\ The changes in the capital final
rule are effective as of April 1, 2026, with the option to early adopt
starting on January 1, 2026.
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\3\ 90 FR 55248 (December 1, 2025).
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B. Proposed Revisions to Call Report Schedule RC-R
In the July 2025 Call Report proposal,\4\ the agencies proposed
revisions to the FFIEC 031 report form and instructions, consistent
with the capital proposal. The agencies proposed adding two new line
items to Schedule RC-R, Regulatory Capital, Part I, Regulatory Capital
Components and Ratios (Schedule RC-R, Part I), to reflect leverage
buffer requirements, as applicable, under the capital proposal.
Specifically, the agencies proposed to add new line items 56.a,
``Leverage buffer standard,'' and 56.b, ``Leverage buffer.'' These line
items would be reported only by respondents that are depository
institution subsidiaries of GSIBs. Additionally, the agencies proposed
revisions to the Call Report instructions consistent with the capital
proposal.
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\4\ 90 FR 30641 (July 10, 2025).
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C. Comments Received and Final eSLR Rule Reporting Revisions
No comments were received on the July 2025 Call Report proposal
that were specifically related to the proposed revisions to the FFIEC
031 report form and instructions. Therefore, the agencies will proceed
with adding two new line items to Schedule RC-R, Part I, to reflect
leverage buffer requirements. The Call Report instructions for Schedule
RC-R, Part I, will also be revised to be consistent with the capital
final rule including incorporation of the eSLR buffer standard
applicable to depository institution subsidiaries of GSIBs equal to 50
percent of a covered depository institution's parent GSIB's method 1
surcharge, capped at one percent.
III. Timing
As stated in the July 2025 notice, the agencies plan to make these
revisions to the Call Report forms and instructions effective with the
first report date following the effective date of the capital final
rule. Thus, the reporting revisions to the Call Report would take
effect as of the June 30, 2026, report date. For institutions that
early adopt the final rule prior to April 1, 2026, the agencies plan to
provide supplemental instructions to facilitate reporting in the March
31, 2026, Call Report.
IV. Request for Comment
Public comment is requested on all aspects of this joint notice.
Comment is specifically invited on:
(a) Whether the proposed revisions to the collections of
information that are the subject of this notice are necessary for the
proper performance of the agencies' functions, including whether the
information has practical utility;
(b) The accuracy of the agencies' estimates of the burden of the
information collections as they are proposed to be revised, including
the validity of the methodology and assumptions used;
(c) Ways to enhance the quality, utility, and clarity of the
information to be collected;
(d) Ways to minimize the burden of information collections on
respondents, including through the use of automated collection
techniques or other forms of information technology; and
(e) Estimates of capital or start-up costs and costs of operation,
maintenance, and purchase of services to provide information.
Comments submitted in response to this joint notice will be shared
among the agencies.
Carl Kaminski,
Assistant Director, Office of the Comptroller of the Currency.
Benjamin W. McDonough,
Deputy Secretary of the Board, Board of Governors of the Federal
Reserve System. Federal Deposit Insurance Corporation.
Dated at Washington, DC on December 8, 2025.
Jennifer M. Jones,
Deputy Executive Secretary.
[FR Doc. 2025-22481 Filed 12-10-25; 8:45 am]
BILLING CODE 4810-33-P; 6210-01-P; 6714-01-P