Banks Must Fill Out Even More Paperwork About Money
Published Date: 12/11/2025
Notice
Summary
The Treasury, Federal Reserve, and FDIC are updating important bank reports called Call Reports, which big banks use to share financial info. These changes, starting June 30, 2026, tweak how banks report certain capital rules to keep things clear and fair. If you have thoughts, you’ve got until January 12, 2026, to speak up—no cost to respond, but your input matters!
Analyzed Economic Effects
2 provisions identified: 0 benefits, 2 costs, 0 mixed.
New eSLR Line Items for GSIB Subsidiaries
The agencies will add two new FFIEC 031 Schedule RC-R line items — 56.a “Leverage buffer standard” and 56.b “Leverage buffer” — to be reported only by depository institution subsidiaries of U.S. global systemically important bank holding companies (GSIBs). The Call Report instructions will reflect the enhanced supplementary leverage ratio (eSLR) buffer standard equal to 50 percent of the parent GSIB's method 1 surcharge, capped at one percent, with these reporting revisions effective for the June 30, 2026 report date (and with supplemental instructions for March 31, 2026 for early adopters).
Small Increase in FFIEC 031 Reporting Burden
The agencies estimate the proposed Call Report revisions will increase the average burden for the FFIEC 031 by 0.13 hours per quarter. The FFIEC 031 estimate covers 971 national banks and Federal savings associations; there is no burden change estimated for FFIEC 041 or FFIEC 051.
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Key Dates
Department and Agencies
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