Financial Regulatory Reports
In carrying out their supervisory activities, Federal Reserve examiners
and supervisory staff rely on many sources of financial and other information
about banking organizations, including reports of recent examinations and
inspections, information published in the financial press and elsewhere, and
the standard financial regulatory reports filed by institutions.
The financial report for banks is the Consolidated Reports of Condition
and Income, often referred to as the Call Report. It is used to prepare the
Uniform Bank Performance Report, which employs ratio analysis to detect unusual
or significant changes in a bank’s financial condition that may warrant
supervisory attention. The financial report for bank holding companies is the
Consolidated Financial Statements for Bank Holding Companies (the FR Y-9
series).
The number and type of report forms that must be filed by a banking
organization depend on the size of the organization, the scope of its
operations, and the types of activities that it conducts either directly or
through a subsidiary. The report forms filed by larger institutions that engage
in a wider range of activities are generally more numerous and more detailed
than those filed by smaller organizations.