A bank call report is a quarterly regulatory filing that details a financial institution's condition — assets, capital, income and risk. It is the key source analysts use to judge bank health. Here is how to read its essentials.
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What a Call Report Is
In the US, depository institutions file the Report of Condition and Income with regulators each quarter. Regulators, investors and the public use it to assess safety and soundness.
What It Contains
- Balance-sheet items: loans, deposits, securities.
- Income and expenses: earnings quality.
- Capital ratios: buffer against losses.
- Risk measures: NPLs, reserves, concentrations.
How Analysts Use It
They compute capital adequacy, asset quality and profitability ratios, compare peers and spot trends before crises are visible.
FAQ
Are call reports public in Nigeria?
Nigerian banks report to the CBN; published financial statements serve a similar role — check the CBN's disclosure requirements.
How often are call reports filed?
Quarterly.
Related: Income Statements and Non-Performing Loans.