The federal banking agencies proposed regulatory reporting changes related to the Financial Accounting Standards Board’s accounting standards update on troubled debt restructurings and vintage disclosures.

Proposed Changes: The agencies are requesting comment on:

  • A proposal to increase the frequency of reporting website addresses from semiannually to quarterly in the FFIEC 051 call report.

  • Certain technical clarifications to reporting web addresses of depository institution trade names and to reporting past-due loans.

Implementation: The proposed revisions would apply to all three versions of the call report (FFIEC 031, FFIEC 041, and FFIEC 051) and to the Report of Assets and Liabilities of U.S. Branches and Agencies of Foreign Banks (FFIEC 002). They would take effect as of the March 31, 2024, report date.

Comment Deadline: Comments are due by Monday, Nov. 27.