FFIEC 031 Call Report
The FFIEC 031 is the Consolidated Reports of Condition and Income for a Bank with Domestic and Foreign Offices: the version of the quarterly Call Report filed by banks with foreign offices and banks with $100 billion or more in assets. For the Q2 2026 report date, 80 banks filed it, 1.9% of the 4,297 call reports on file.
Who files the FFIEC 031
- Any bank with a foreign office (an International Banking Facility, a branch or consolidated subsidiary in a foreign country, or a majority-owned Edge or Agreement subsidiary).
- Any advanced approaches institution, whatever its offices.
- Any bank with $100 billion or more in total consolidated assets, even with domestic offices only.
Size tests use total assets as of June 30, and a change of form takes effect with the March report of the following year. A bank files the same form for every quarter of a given year. The full rules are in Call Report instructions, explained.
When the FFIEC 031 is due
The Q3 2026 report, as of September 30, 2026, is due October 30, 2026 (November 4, 2026 for a bank with more than one foreign office). The report is due 30 calendar days after each quarter-end, or 35 days for a bank with more than one foreign office other than a shell branch or an IBF. A deadline on a weekend moves to the next Monday, and no extensions are granted.
| Quarter | Report date | Due | With foreign offices |
|---|---|---|---|
| Q3 2026 Filing now | Sep 30, 2026 | Oct 30, 2026 | Nov 4, 2026 |
| Q4 2026 | Dec 31, 2026 | Feb 1, 2027 | Feb 4, 2027 |
| Q1 2027 | Mar 31, 2027 | Apr 30, 2027 | May 5, 2027 |
Every quarter's dates are on the call report filing schedule, and who has filed so far tracks the quarter being filed.
FFIEC 031 schedules
The report is an income statement (Schedule RI), a balance sheet (Schedule RC) and the schedules that support them. Each schedule below opens its line items with their MDRM codes and definitions.
| Schedule | What it reports |
|---|---|
| RI | Income Statement |
| RI-A | Changes in Bank Equity Capital |
| RI-B Part I | Charge-offs and Recoveries on Loans and Leases |
| RI-B Part II | Changes in Allowances for Credit Losses |
| RI-C | Disaggregated Data on the Allowance for Credit Losses |
| RI-D | Income from Foreign Offices (this form only) |
| RI-E | Explanations |
| RC | Balance Sheet |
| RC-A | Cash and Balances Due from Depository Institutions |
| RC-B | Securities |
| RC-C Part I | Loans and Leases |
| RC-C Part II | Loans to Small Businesses and Small Farms |
| RC-D | Trading Assets and Liabilities |
| RC-E | Deposit Liabilities |
| RC-E Part II | Deposits in Foreign Offices (this form only) |
| RC-F | Other Assets |
| RC-G | Other Liabilities |
| RC-H | Selected Balance Sheet Items for Domestic Offices (this form only) |
| RC-I | Assets and Liabilities of International Banking Facilities (this form only) |
| RC-K | Quarterly Averages |
| RC-L | Derivatives and Off-Balance-Sheet Items |
| RC-M | Memoranda |
| RC-N | Past Due and Nonaccrual Loans, Leases, and Other Assets |
| RC-O | Other Data for Deposit Insurance Assessments |
| RC-P | 1-4 Family Residential Mortgage Banking Activities |
| RC-Q | Assets and Liabilities Measured at Fair Value on a Recurring Basis |
| RC-R Part I | Regulatory Capital Components and Ratios |
| RC-R Part II | Risk-Weighted Assets |
| RC-S | Servicing, Securitization, and Asset Sale Activities |
| RC-T | Fiduciary and Related Services |
| RC-V | Variable Interest Entities |
How it differs from the other forms
The FFIEC 031 is the FFIEC 041 plus the foreign offices. Most balance sheet items carry two codes: an RCFD code for the consolidated bank and an RCON code for its domestic offices. Four schedules appear on no other form: Schedule RI-D (income from foreign offices), Schedule RC-E Part II (deposits in foreign offices), Schedule RC-H (selected balance sheet items for domestic offices) and Schedule RC-I (assets and liabilities of International Banking Facilities).
Sample FFIEC 031 filings
The largest banks that filed the FFIEC 031 for Q2 2026. Each link opens that bank's call report on BankRegReports, line by line.
- JPMorgan Chase Bank, N.A. call report (Columbus, OH)
- Bank of America, N.A. call report (Charlotte, NC)
- Citibank, N.A. call report (Sioux Falls, SD)
- Wells Fargo Bank, N.A. call report (Sioux Falls, SD)
- Goldman Sachs Bank USA call report (New York, NY)
Any bank's filed report is one search away in the box above. The blank form and the instruction book are on the FFIEC's FFIEC 031 reporting forms page.
The other Call Report forms
- FFIEC 041 Call Report: filed by banks with domestic offices only and under $100 billion in assets.
- FFIEC 051 Call Report: filed by eligible banks with domestic offices only and under $5 billion in assets.
- NCUA 5300: the credit union call report.
- FR Y-9C: the holding company report.
Back to call report lookup, or find a line item with the call report code finder.