|
Deposit Reporting
Changes
to the Report of Condition & Income (“Call”) and to
the Thrift Financial Report (“TFR”)
The Federal Financial Institutions Examination Council (FFIEC) has issued
a Financial Institution Letter, FIL-21-2007, dealing with revisions to
assessable deposit reporting in regulatory reports filed by banks and
thrifts. It is essential to understand these reporting
changes, which fully took effect as of March 31, 2008. Additional
information is available in FIL-21-2007.
Interim
Assessable Deposit Review Guide
The Interim Assessable Deposit Review Guide (Revised Interim
Guide) was made available to institutions on FDICconnect on February
27, 2008 (to download see below). The Revised Interim Guide updates
the draft Interim Guide sent out on July 9, 2007. The FDIC invites
comments and suggestions for improving the content or presentation
of the revision to the FDIC Deposit Compliance Analysis Section in
Dallas, Texas, at 972-761-2169; email DCAS@fdic.gov.
The FDIC plans to issue the Assessable Deposit Review Guide shortly.
For the steps to download
the guide from FDICconnect, click here: FDICconnect
Revised Reporting Format
Since the definition
of deposits for assessment purposes has not changed substantially,
if reported correctly in the past, the gross total deposit liabilities
(RC-O
item no. A or DI 510) are a combination of all deposits previously
reported under RC-E, RC-G 1.a, and the current RC-O line items 1 through
12, or
DI line items 620 through 700, plus foreign deposits and excluding
unposted debits and credits. Please click on the links below for tables
that show
the line item changes between the current reporting format and
the revised reporting format.
Comparison of the old Call Report format to the revised Call Report format
Comparison of the old TFR format to the revised TFR format
|
