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FINANCIAL INSTITUTION LETTER | OCTOBER 5, 2026 |
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Summary:
This Financial Institution Letter and the attached Supplemental Instructions for the September 30, 2026, report date should be shared with the individual(s) responsible for preparing the Call Report at your institution.
There are no new data items in the Call Report forms this quarter. The instructions for all three Call Report forms have been updated to be consistent with changes to the banking agencies’ regulatory capital rule published in the Federal Register on April 29, 2026. This final rule lowers the community bank leverage ratio (CBLR) requirement from 9 percent to 8 percent and extends the two-quarter grace period to four quarters (see 91 FR 22973).
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Statement of Applicability:
The contents of, and material referenced in, this FIL apply to all FDIC-insured financial institutions.
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Distribution:
FDIC-Insured Financial Institutions.
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