How to read a bank or credit union call report

Every FDIC-insured bank and savings institution files a Consolidated Report of Condition and Income — the call report — at the end of each calendar quarter. The forms are set by the Federal Financial Institutions Examination Council (FFIEC), an interagency body of the federal banking regulators. Federally insured credit unions file the NCUA 5300 Call Report each quarter with the National Credit Union Administration.

These reports are the most complete public record of a bank's or credit union's finances. They are filed under regulatory requirements, but they are not audited financial statements, and individual items are sometimes amended after first publication.

The core schedules and line items are consistent across forms, so the main ratios can be compared. The 051 omits some detail for smaller banks, and some items are collected only semiannually or annually.

• Banks: the FFIEC Central Data Repository (CDR) Public Data Distribution site publishes individual call reports and bulk files. The FFIEC also publishes the Uniform Bank Performance Report (UBPR), which computes standard ratios and peer comparisons. The FDIC's BankFind Suite offers the same underlying financial data through a searchable interface and an open API.
• Credit unions: the NCUA publishes quarterly bulk data files containing every 5300 call report, along with individual reports through its credit union research tools.

Filings are due roughly a month after quarter-end, and the data appear publicly in the weeks after that.

• Schedule RC — Balance Sheet. Total assets, loans, securities, deposits, borrowings and equity capital.
• Schedule RI — Income Statement. Interest income and expense, provisions for credit losses, noninterest income and expense, and net income.
• Schedule RC-R — Regulatory Capital. Tier 1 capital, risk-weighted assets and the regulatory capital ratios, including the Tier 1 leverage ratio. Banks that elect the community bank leverage ratio framework report a simplified version.
• Schedule RC-N — Past Due and Nonaccrual Loans. Loans 30–89 days past due, 90+ days past due and still accruing, and nonaccrual loans, by loan type. Noncurrent loans are the 90+ day and nonaccrual amounts.
• Schedule RC-C — Loans and Leases. The loan book broken down by type, useful for spotting concentrations such as commercial real estate.
• Schedule RC-E — Deposit Liabilities and Schedule RC-O — Other Data for Deposit Insurance Assessments, which includes the number and amount of large accounts and, for larger banks, estimated uninsured deposits.
• Schedule RI-B covers charge-offs, recoveries and changes in the allowance for credit losses.

The NCUA 5300 is organized differently but covers the same ground: a statement of financial condition (assets, loans, shares and deposits, equity), a statement of income and expense, a schedule of delinquent loans by days past due, and schedules for net worth, investments, and share insurance. The net worth ratio — net worth divided by total assets — is the credit union equivalent of the bank leverage ratio. Credit unions classify loans as delinquent from 60 days past due for most ratio purposes.

The financial figures on each TellerScore bank and credit union page are the figures shown in these public filings, as disclosed by the FDIC and the NCUA. Each page shows which reporting period its figures cover. For the original filings or more detail, please contact the agency directly.