Bank Regulators Want More Detailed Call Reports from Big Banks

Banking regulators proposed revisions to the Consolidated Reports of Condition and Income ("Call Report") to require large banks to disclose more detailed information about their capital buffers.

The Federal Reserve Board, the OCC and the FDIC "proposed revisions to the enhanced supplementary leverage ratio standard applicable to depository institution subsidiaries of global systemically important bank ["GSIBs"] holding companies under the agencies’ regulatory capital rules." The additional information is intended to help regulators better assess the financial stability of large banks.

The new reporting (on the FFIEC 031 Call Report) would capture data on each institution's "leverage buffer standard" and actual "leverage buffer," which aligns with a broader proposal to revise the Enhanced Supplementary Leverage Ratio ("eSLR") standards for GSIBs. Smaller banks (that file FFIEC 041 or FFIEC 051 reports) would not be affected by these changes. The agencies estimated the reporting burden would increase slightly for affected banks, but they said they remain committed to limiting unnecessary complexity.

Comments are open until September 8, 2025. If adopted, the revised reporting requirements would take effect with the first quarterly Call Report following the finalization of related capital rule changes.