Financial and Regulatory Reporting

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.

Policy Letters

Financial and Regulatory Reports

Responsible Reserve Bank and Inter-District Coordination

Accounting and Reporting for Commitments to Originate and Sell Mortgage Loans

Termination of the Regulatory Reports Monitoring Program and New Procedures for Monitoring Regulatory Reports

Interagency Guidance on Loans Held for Sale

Interagency Policy Statement on Income Tax Allocation in a Holding Company Structure

Section 20 Subsidiaries - Additional Clarification of Revenue Test Treatment of Interest Income

Regulatory Reporting Requirements for Debt and Equity Securities

Allowance for Loan and Lease Losses for U.S. Branches and Agencies of Foreign Banking Organizations

Reports and Disclosure

Filing Procedures for Annual Independent Audits and Reports Required Under Federal Deposit Insurance Corporation (FDIC) Rules

Termination of the Regulatory Reports Monitoring Program and New Procedures for Monitoring Regulatory Reports

Access to Books and Records of Financial Institutions During Examinations and Inspections

Supervisory Guidance on the Implementation of Section 112 of the FDIC Improvement Act

Interagency Policy Statements on Supervisory Initiatives Released Today

Additional Resources

Manual References

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Last Update: April 21, 2017