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Federal Deposit Insurance Corporation

Division of Supervision

550 17th Street NW, Washington, DC 20429

Bank Reports
March 31, 1996
(Call Report Date)

Reports of Condition and Income
(Call Reports) for First Quarter 1996


The enclosed materials pertain to the Reports of Condition and Income (Call Reports) for March
31, 1996. The first quarter Call Reports should be completed and submitted as soon as
possible. However, completed original reports must be received by the FDIC (for national and
FDIC-supervised banks), the appropriate Federal Reserve District Bank (for state member
banks), or the banking agencies' electronic collection agent by April 30, 1996.


The filing of a Call Report will be considered timely, regardless of when it is received, if it is
mailed first class, properly addressed, and postmarked not later than April 27, 1996, or if it is
entered into an overnight delivery system for the proper destination on or before April 29,
1996. No extensions of time for submitting reports are granted. In the absence of a
postmark, a bank whose original Call Report is received late by the FDIC (at its data entry site in
Crofton, Maryland) or the appropriate Federal Reserve District Bank may be called upon to
provide proof of timely mailing. A "Certificate of Mailing" (U.S. Postal Service Form 3817) may
be used as proof.
Alternatively, banks that use Call Report preparation software to complete their reports are
encouraged to submit their Call Reports electronically to Electronic Data Systems, Inc. (EDS),
the banking agencies' collection agent. Reports submitted electronically over telephone lines will
be considered timely if transmitted to EDS by April 30, 1996. Banks filing their Call Reports
electronically should not mail hard copies of the Call Report to any federal bank supervisory
agency unless specifically requested to do so.


Banks that have or have had more than one foreign office, other than a "shell" branch or an
International Banking Facility, and that use any of the additional 15 days allowed for the
completion of their reports, are required to submit their reports electronically to EDS not later
than May 15, 1996.
As you were previously advised by the Federal Financial Institutions Examination Council (see
FIL-83-95, December 15, 1995, and FIL-11-96, March 8, 1996), the Call Report forms for this
quarter include deletions of certain items, such as deposit totals for assessment purposes and
deposits denominated in foreign currencies, and a reduced level of detail for larger banks on
trading revenue and nontransaction accounts by type of depositor. In addition, Call Report
disclosures about certain capital and asset amounts used in calculating regulatory capital ratios
are being introduced and data on short-term liabilities and assets are being expanded. New
items also have been added for small business obligations transferred with recourse and credit
losses on derivatives. For the March 31, 1996, report date, banks may report a reasonable
estimate for any new or revised Call Report item for which the requested information is not
readily available.

All banks are reminded to provide information on the level of auditing work performed by
independent external auditors during 1995 (Schedule RC, Memorandum item 1). This
information is reported only as of the March 31 report date each year.
National banks and FDIC-supervised banks filing hard-copy Call Report forms should return
only the original signed forms to the FDIC's data entry site in Crofton, Maryland. Original signed
forms that are mailed to OCC District or FDIC Regional Offices are not considered properly
addressed. The use of an improper address may cause a bank's forms to be received at the
data entry site after the submission deadline. State member banks submitting hard-copy Call
Report forms should return the original signed forms and one copy to the appropriate Federal
Reserve District Bank. The use of a telephone facsimile machine to transmit a copy of the
original signed Call Report forms is not an acceptable method of submission.

Thank you for your cooperation.

Richard Spillenkothen
Division of Banking
Supervision and Regulation
Board of Governors of the
Federal Reserve System

Nicholas J. Ketcha Jr.
Division of Supervision
Federal Deposit
Insurance Corporation


Susan F. Krause
Senior Deputy Comptroller
Office of the
Comptroller of the Currency


For further information or assistance concerning the Call Reports, state member banks should
contact their Federal Reserve District Bank. National and FDIC-supervised banks should
telephone the FDIC's Call Reports Analysis Unit in Washington, D.C., toll free on (800)688-FDIC
or on (202) 898-6607, Monday through Friday between 8:00 a.m. and 5:00 p.m., Eastern Time.


The attachment to this Financial Institution Letter is not currently available in electronic format.
Until it is in a form that will allow us to post it to the internet, you may obtain hard copy or fax
Public Information Center
Room 100
801 17th St. NW
Washington, DC 20434
ph: (703) 562-2200
Distribution: Insured Commercial Banks and FDIC-Supervised Savings Banks

Last Updated 07/13/1999