Call report: A call report is the quarterly financial filing every US bank has to submit to its regulator, and it is the source of every number on this site.
Where it comes from
Formally the Consolidated Reports of Condition and Income. It is due 30 days after each quarter end, runs to dozens of schedules, and is public as soon as the FFIEC releases it. Schedule RC is the balance sheet, RI is the income statement, RC-B is securities, RC-C breaks out loans, RC-E breaks out deposits, RC-N covers past due and nonaccrual, and RC-R is regulatory capital.
How to read it
Everything here is as filed, and banks restate, so a prior quarter can change after the fact. The filing pairs a point in time balance sheet with a year to date income statement, which is the single most important thing to know before using it: the two halves are on different clocks.
The common mistake. Reading an income statement line as one quarter. Schedule RI is cumulative through the year, so the second quarter’s earnings are the filed figure less the first quarter’s, and taking the number at face value doubles the second quarter and triples the third.
Go deeper
- How to read a call report
- Call report vs UBPR
- BankingLens pricing and what a subscription adds: percentile rank against the bank’s own FFIEC peer group, fourteen quarters of trend, and the flags an examiner reaches for first.
See also. UBPR, FFIEC peer group, RSSD ID, Risk-weighted assets.
This page is generated by _tools/seo/build_glossary.mjs and carries no figure that was typed in. See our methodology and disclaimer. Definitions are general guidance, not regulatory or investment advice.