Financial Disclosure Requirements
Beginning March 31, 1988, depository financial institutions were required to make financial disclosure to the public, customers, and others interested in the basic condition of the institution in a manner similar to the Call Report and the Statement of Income and Dividends. Disclosures must be made available in the lobby of the institution. The disclosures include the amount and trend of nonperforming assets, nonaccrual assets, other real estate owned, and substandard classified assets. Federal Financial Institutions Examination Counsel Standardized Call Report Schedule RC-N, called past-due and nonaccrual loans and leases is now publicly available. The format for this schedule is appended.
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