FFIEC 101 Capital Reporting Extended Three Years for Advanced Approaches Institutions
Advanced-approaches banks and top-tier Category III institutions must continue quarterly FFIEC 101 reporting under the three-year extension effective immediately.
The Office of the Comptroller of the Currency, the Federal Reserve Board, and the FDIC jointly issued a notice extending the Regulatory Capital Reporting for Institutions Subject to the Advanced Capital Adequacy Framework (FFIEC 101) for three years without revision. The extension applies to all advanced-approaches institutions and top-tier Category III banking organizations that are required to submit quarterly capital data under the Advanced Capital Adequacy Framework.
The agencies originally solicited public comment on June 5 2026, providing a 60-day comment period that expired on August 4 2026. No comments were received, and the agencies announced they will proceed with the extension as proposed and are forwarding the collection to the Office of Management and Budget for review. Comments on the notice must be received on or before November 16 2026.
The information collection is identified by OMB control number 1557-0239 and by Form Number FFIEC 101. It is classified as a regular, quarterly reporting requirement and is designated as affecting "Businesses or other for-profit." The collection is mandatory under multiple statutory authorities, including 12 U.S.C. 161, 12 U.S.C. 324, 12 U.S.C. 1844(c), 12 U.S.C. 1467a(b), 12 U.S.C. 1817, 12 U.S.C. 1464, and 12 U.S.C. 3106, 3108.
Data reported on FFIEC 101 are used by the agencies to assess capital adequacy, evaluate the impact of the Advanced Capital Adequacy Framework and supplementary leverage ratio, and supplement on-site examinations. Certain data items receive confidential treatment under 5 U.S.C. 552(b)(4) and (8). The notice appears in the Federal Register, Volume 91, Number 199, pages 65843-65845, FR Doc No 2026-21185.
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