In its March 8, 2019 Financial Institution Letter, the Federal Financial Institutions Examination Council ("FFIEC") finalized revisions to the Consolidated Reports of Condition and Income ("Call Report"), as well as to certain other reports, in accordance with changes in the accounting for credit losses pursuant to the Financial Accounting Standards Board's Accounting Standards Update 2016-13.

Highlights of the revisions include changes to the Call Report and the FFIEC 101 report to implement the banking agencies' recent revisions to the regulatory capital rules and reporting changes. These revisions, which were issued for comment in September 2018, are subject to approval by the U.S. Office of Management and Budget.

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