FFIEC 101 Capital Reporting Extension Opens for Comment
Advanced approaches banks and top-tier Category III institutions must comment by Aug 4 2026 on a three-year extension of the FFIEC 101 reporting requirement.
The Office of the Comptroller of the Currency, the Board of Governors of the Federal Reserve System, and the Federal Deposit Insurance Corporation have issued a joint notice to extend 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 currently file the quarterly FFIEC 101 report.
Comments on the proposed extension must be received by August 4, 2026. Submissions may be made by email, mail, hand delivery, or fax to the OCC, the Board, or the FDIC using the contact information provided in the notice. Each comment must reference OMB control number 1557-0239 or the FFIEC 101 identifier. The agencies will publish a second Federal Register notice after the comment period to allow a 30-day comment window before submitting the final collection to OMB for approval.
The FFIEC 101 collection is a quarterly, regular-type information request designated for "Businesses or other for-profit" entities. Reporting is mandatory under statutes 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 related provisions for intermediate holding companies. Certain data items receive confidential treatment under 5 U.S.C. 552(b)(4) and (8).
Data submitted on FFIEC 101 are used by the agencies to assess and monitor capital adequacy, evaluate the impact of the Advanced Capital Adequacy Framework and supplementary leverage ratio, and to supplement on-site examinations. The information also supports industry-wide analysis of capital requirements and competitive implications.