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Board of Governors of the Federal Reserve System
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Board of Governors of the Federal Reserve System

Supervisory Policy and Guidance Topics

Financial and Regulatory Reporting

Related Topics

The Federal Reserve System relies on the timely and accurate filing of report data by domestic and foreign financial institutions. Data collected from regulatory reports facilitate early identification of problems that can threaten the safety and soundness of reporting institutions; ensure timely implementation of the prompt corrective action provisions required by law; and serve other legitimate supervisory purposes. Certain regulatory report information is used for public disclosure so investors, depositors, and creditors can better assess the financial condition of the reporting banks.
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Policy Letters

Financial and Regulatory Reports

SR 05-27
Responsible Reserve Bank and Inter-District Coordination
SR 05-10
Accounting and Reporting for Commitments to Originate and Sell Mortgage Loans
SR 04-15
Termination of the Regulatory Reports Monitoring Program and New Procedures for Monitoring Regulatory Reports
SR 01-12 (SUP)
Interagency Guidance on Loans Held for Sale
SR 98-38 (SUP)
Interagency Policy Statement on Income Tax Allocation in a Holding Company Structure
SR 97-22 (SUP)
Report of Assets and Liabilities of U.S. Branches and Agencies of Foreign Banks ("FFIEC 002") - Filing Requirements for "Zero Assets" Branches and Agencies
SR 97-2 (SPE)
Section 20 Subsidiaries - Additional Clarification of Revenue Test Treatment of Interest Income
SR 96-32 (SUP)
Regulatory Reporting Requirements for Debt and Equity Securities
SR 95-42 (SUP.IB)
Allowance for Loan and Lease Losses for U.S. Branches and Agencies of Foreign Banking Organizations
SR 95-37 (SUP)
Reporting of Loans to Executive Officers Public Law 90-44
SR 95-21 (GEN)
Security Reclassification of FR 2064 "Changes in Foreign Investments by U.S. Bank Holding Companies" and FR Y-20 "Financial Statements for a Bank Holding Company Subsidiary Engaged in Bank-Ineligible Securities Underwriting and Dealing".
SR 94-25 (FIS)
Interim Revision to the Supervisory Policy Statement on Securities Activities

Reports and Disclosure

SR 13-11
Filing Procedures for Annual Independent Audits and Reports Required Under Federal Deposit Insurance Corporation (FDIC) Rules
SR 07-19
Confidentiality Provisions in Third-Party Agreements
SR 04-15
Termination of the Regulatory Reports Monitoring Program and New Procedures for Monitoring Regulatory Reports
SR 03-8
Statement on Application of Recent Corporate Governance Initiatives to Non-Public Banking Organizations
SR 02-20
The Sarbanes-Oxley Act of 2002
SR 01-6 (SUP)
Enhancements to Public Disclosure
SR 97-17 (SUP)
Access to Books and Records of Financial Institutions During Examinations and Inspections
SR 96-4 (SUP)
FDIC Amendment to Annual Audit and Reporting Requirements (Part 363)
SR 94-3
Supervisory Guidance on the Implementation of Section 112 of the FDIC Improvement Act
SR 93-30 (FIS)
Interagency Policy Statements on Supervisory Initiatives Released Today
 

Additional Resources

 

Manual References

Last update: May 20, 2013