RIAD9106: If the Reporting Bank Has Restated Its Balance Sheet as a Result of Applying Push Down Accounting This Calendar Year, Report the Date of the Bank's Acquisition

Definition

If the reporting bank was acquired during the calendar year-to-date reporting period and applied push down accounting to its balance sheet in accordance with the 'push down accounting' section of the Glossary entry for 'business combinations,' the date (month, day, and year) as of which the acquisition took place is reported. For example, a bank that was acquired as of the close of business July 1, 1995, and applied push down accounting to its balance sheet reports 070195 in this item in the Reports of Condition and Income for September 30 and December 31, 1995. Push down accounting is the establishment of a new accounting basis for a bank in its separate financial statements (including its Call Report) as a result of a substantive change in control. When push down accounting is used to account for the acquisition of a bank that retains its separate corporate existence, the acquired bank's assets and liabilities (Schedule RC) are restated to their fair values as of the acquisition date. The bank's post-acquisition income statements (Schedule RI) only includes amounts from the date of its acquisition through the end of the calendar year-to-date reporting period. If the reporting bank has not been acquired during this calendar year or if the reporting bank has been acquired during this calendar year but push down accounting was not applied, the bank reports zeros (i.e., 000000) in the month, day, and year columns of this item.

Source: Federal Reserve Micro Data Reference Manual (MDRM). The FFIEC call report instructions remain the authority on how to report the item.

Where RIAD9106 sits on the call report

Largest reported values, Q2 2026

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