FR 2886b Reporting: Edge and Agreement Corporation Condition and Income

Every Edge and agreement corporation organized under section 25 or 25A of the Federal Reserve Act that has ever done business files the FR 2886b, the Federal Reserve Board’s Consolidated Report of Condition and Income for Edge and Agreement Corporations. FR 2886b reporting runs quarterly once total consolidated assets exceed $50 million and annually, as of 31 December, at or below that line. The completed report is due at the district Federal Reserve Bank no later than 30 calendar days after the report date.

The current package carries three dates that matter to a filing team: instructions marked effective September 2025, an edit list stamped 30 September 2025, and a Reporting Central user guide dated August 2026 that changes how several items are coded in file uploads. The form itself runs to 15 pages. One box on page 1, the banking or nonbanking designation, decides which schedules are filled and which must stay empty, and a long run of the edits tests that single field.

Related reading: FFIEC Call Report: Who Files 031, 041 or 051 for 30 September 2026

Legal basis for FR 2886b reporting: 12 U.S.C. 625 and Regulation K

The form’s cover page states that the report is required by law and cites 12 U.S.C. sections 601, 602 and 625. Section 625 requires “every such corporation” to make reports to the Board “at such times and in such form as it may require.” Section 602, headed “Reports and examinations”, requires member banks that invest in the corporations described in section 601 to furnish information on the condition of those corporations to the Board on demand, and allows the Board to order special examinations.

Regulation K repeats the duty at regulatory level. Under 12 CFR 211.13(c)(1), each Edge or agreement corporation makes reports of condition to the Board at the times and in the form the Board prescribes, and the Board may require statements of condition to be published. The FR 2886b collects condition and income data from exactly that population. It carries OMB control number 7100-0086, with OMB approval running to 31 December 2027 on the current cover page.

The Board’s report page describes the panel plainly: Edge and agreement corporations organized under section 25 or 25A, with participation required. The data serve supervisory, regulatory and monetary policy purposes. The report has been collected since 1972, was enhanced in 1984 to resemble the commercial bank Report of Condition, and moved to a fully consolidated basis in 1997, when all subsidiaries joined the branch operations already in scope.

A second Regulation K provision shapes the content. Section 211.12(c)(2) sets a minimum ratio of qualifying total capital to risk-weighted assets of 10 percent for an Edge corporation engaged in banking, at least 50 percent of it Tier 1. The instructions record that banking Edge corporations became subject to risk-based capital requirements under section 211.12(c) on 1 January 1993, and Schedule RC-R, completed only by banking corporations, collects the four inputs to that ratio.

The FFIEC 031 connection is definitional. The instructions say the report was designed to generally conform with the Call Report form and instructions, and that FFIEC 031 definitions and procedures apply unless the FR 2886b says otherwise. Some line items carry nothing but a bracketed pointer to the matching FFIEC 031 item. The filing obligation itself still traces to sections 25 and 25A and Regulation K, and the signing officer’s attestation on page 1 is to the Federal Reserve’s own instructions. By signing, the officer acknowledges that a knowing and willful misrepresentation or omission of a material fact may bring sanctions under 18 U.S.C. 1001 and 1007.

Who must report: every Edge and agreement corporation, sorted two ways

The instructions open with the scope sentence: the FR 2886b “must be filed by each Edge and agreement corporation organized under Section 25 or 25(A) of the Federal Reserve Act.” There is no asset floor for filing at all. Size changes how often a corporation files; it never removes the obligation.

The one exclusion concerns corporations that have never done business. An inactive corporation reports only if it has engaged in some business activity at one time, and the instructions give name saver organizations as the example of corporations that should not report because they never did. A dormant corporation with any history of business activity therefore stays on the panel.

The population is small. The Board’s June 2024 Federal Register notice estimated 64 respondents, and the form’s burden statement puts the average at 16.47 hours per response for banking corporations and 12.05 hours for nonbanking ones.

The size split sets frequency

Total consolidated assets above $50 million mean quarterly filing; $50 million or less means one annual report as of 31 December.

The banking split sets content

Every respondent designates itself as banking or nonbanking in the Consolidated Respondent box on page 1 (MDRM RCONH016). The instructions treat a corporation as “engaged in banking” if it is ordinarily engaged in the business of accepting deposits in the United States from nonrelated organizations, directly or through its branch offices. Regulation K’s own definition in 12 CFR 211.2(f) uses “nonaffiliated persons” for the same idea; for the form, the instructions’ wording is the test. Validity edit 579 requires the box to hold 1 (banking) or 0 (nonbanking) and never to be left blank.

Consolidation level, branches and foreign banks

The report covers the consolidated operations of the reporting corporation, which the instructions list as:

• the head office and any branch offices;
• any International Banking Facility (IBF) at the head office or at a branch;
• all majority-owned foreign banks held directly under section 25A;
• all significant majority-owned subsidiaries, except subsidiary Edge or agreement corporations;
• nonsignificant majority-owned subsidiaries that the corporation has elected to consolidate on a consistent basis.

A majority-owned subsidiary is one in which the parent directly or indirectly owns more than 50 percent of the outstanding voting stock. It becomes significant when it meets any one of four tests: the greater of the parent’s direct or indirect investment in and advances to the subsidiary as carried on its books, or its proportionate share of the subsidiary’s total equity capital, equals at least 5 percent of the parent’s total equity capital; the parent’s proportional share of its gross operating income or revenue reaches 5 percent of the consolidated parent’s; its income or loss before taxes reaches 5 percent of the parent’s; or it is the parent of subsidiaries that, consolidated with it, would meet one of those tests.

The carve-out for subsidiary Edge and agreement corporations sets the outer edge of the consolidation. Those subsidiaries stay outside the parent’s consolidation and are carried under the equity method in Schedule RC, item 9 or 10, and in Schedule RC-M. Because the obligation attaches to each Edge and agreement corporation, the subsidiary is best read as filing its own FR 2886b, an interpretation the instructions do not spell out in a separate sentence.

What the report contains: 15 schedules, an IBF column and a related-party split

The current form has a cover page, a contact page and 15 schedules. The general instructions list which schedules each type of respondent completes. Banking corporations file Schedules RI, RI-A, RI-B, RC with its memoranda and RC-A through RC-V, with RC-D subject to its trading threshold and RC-V only where the corporation has branch offices. Nonbanking corporations file Schedules RI, RI-A, RI-B, RC with its memoranda, RC-D, RC-L, RC-M and RC-N. The schedule titles below follow the current form.

Nonbanking status shortens the schedule list. A nonbanking corporation still files the derivatives, related-organization and past-due schedules, and RC-D whenever it meets the trading-asset test in the table.

Units, signs and rounding

All amounts are in U.S. dollars, with foreign-currency assets and liabilities converted at the exchange rate prevailing on the report date. Dollar amounts are rounded to the nearest thousand, with one exception to the order of operations: total assets is computed from unrounded numbers and then rounded. The income schedules are reported on a calendar year-to-date basis.

The general instructions list five specified exceptions for Schedule RC and RC-R: RC items 23 (retained earnings), 24 (accumulated other comprehensive income), 25 (other equity capital components) and 26 (total equity capital), plus total qualifying capital, described in those instructions as RC-R item 4 although the current form numbers total capital as item 3. Negative entries may also appear as appropriate in Schedules RI and RI-A, and the specific Schedule RI-B item 3 instructions expressly provide for negative provisions. Every permitted negative goes in parentheses. Everywhere else, an asset with a credit balance moves to a liability item and a liability with a debit balance moves to an asset item. Every item needs an amount or the word “none”, captions may not be amended, and no items may be added.

Two columns and the related-party wall

The balance sheet and several supporting schedules have a consolidated column and an IBF-only column, coded with the RCFD and RCFN prefixes on the form. Both must be completed when the office has IBF balances.

The balance sheet’s defining structural feature is the related-party wall. Balance sheet items 1 through 9 exclude every transaction with related organizations. Those amounts are reported gross, as claims in item 10 or liabilities in item 20, and broken down on Schedule RC-M by whether the related office is domiciled in the United States. Related organizations are any organization that holds a majority of the reporter’s voting shares or otherwise controls it, and any organization majority-held or controlled by the reporter’s ultimate parent, excluding anything consolidated into the reporting corporation. Schedule RI applies the same split to income and expense.

Deadlines and frequency: the four report dates and the 30-day clock

Quarterly filers report as of the last calendar day of March, June, September and December. Annual filers report as of 31 December. The submission date is the date by which the completed original must be received by the district Reserve Bank, no later than 30 calendar days after the close of business on the report date. A respondent may take an additional 15 calendar days, and the instructions urge using that time only if absolutely necessary and filing within the 30 days where possible. The text describes no request or approval step for the extension.

The day counts are calculated from the instructions’ 30-day and 15-day rules. When the 30-day submission deadline falls on a Saturday, Sunday or holiday, the report must be received on the first business day after it; the instructions do not say whether the same roll applies to the end of the 15-day extension.

For paper filings, the instructions keep three timely-filing routes. A report mailed first class and postmarked no later than the third calendar day before the deadline counts as timely whenever it arrives, and a U.S. Postal Service Certificate of Mailing (Form 3817) can prove the mailing date. Entry into an overnight delivery service on the day before the deadline also counts, as does hand delivery on or before the deadline.

When quarterly filing starts and stops

The switch to quarterly filing is measured at one date. A corporation that meets the $50 million criterion as of 30 June of the preceding year files quarterly beginning with the March report of the current year. A corporation that crosses the line through a business combination starts with the first quarterly report date after the combination’s effective date. Once quarterly, the corporation files a complete quarterly report going forward, and it may revert to annual filing only after missing the quarterly criterion for four consecutive quarters.

A corporation that does not meet the $50 million quarterly threshold may still be requested to file quarterly if the Federal Reserve Bank has determined that it has significant risk exposures. The instructions do not say how a newly organized corporation picks its first report date.

Submission: the signed original, Reporting Central and the MDRM file

The instructions describe a paper-era submission. An official, non-facsimile copy of the FR 2886b, covering the balance sheet, memorandum items and all schedules for domestic and foreign offices, goes to the Federal Reserve Bank of the district in which the reporting office is domiciled. A duly authorized officer signs the cover page manually; notarisation is not needed, and copies may carry facsimile or photocopied signatures. Computer printouts are acceptable if they match the form’s format, items and column captions.

Record retention is explicit. Corporations keep a physical or electronically scanned copy of the manually signed page 1 and a printout of the data submitted for three years after submission, and the form’s cover page repeats that a manually signed and attested printout must be kept on file.

The Reporting Central route

The instructions say nothing about electronic filing. The electronic route is documented separately, in the Federal Reserve’s Reporting Central User Guide for the FR 2886b, issued by the Statistics Function in August 2026. Reporting Central accepts an uploaded file built from a spreadsheet or from any back-end system, so a reporter does not have to key data into a web form. The guide sets the mechanics:

• Each item is identified by its eight-character MDRM, for example RIAD4094 for interest and fees on loans; two layouts are accepted, the Reporting Central format and the CIPS format.
• The Reporting Central header record holds the 10-character RSSD ID with leading zeros, the series name FR2886B followed by three spaces, and the as-of date in MM-DD-YYYY form.
• Only one file upload can be submitted per respondent and as-of date; multiple branches or agencies can no longer be combined in one file.
• Negative values take a minus sign and null values are left blank in the Reporting Central format; the CIPS format uses a plus sign for positives, +0 for zero and -0 for null.
• An MDRM that appears twice on the report is entered once in the file, and the system populates every matching line.
• After a successful upload the data load into the report screen, where they can be validated, saved, submitted or deleted.

The August 2026 update in the guide affects any file builder that still emits pseudo MDRMs. As part of the series’ migration to Reporting Central in the Cloud, submissions and revisions for as-of dates from 31 March 2024 onward must use actual MDRMs in place of the pseudo MDRMs the legacy application needed, a requirement the guide applies retroactively to all submissions from the update forward. Two items keep pseudo MDRMs: Schedule RC-D items 9 and 13.

One trap sits inside the guide itself. Its pseudo-to-actual mapping table pairs RCFD3001 with Schedule RC-M item 3, column A (gross due from) and RCFD3002 with column B (gross due to). The current form prints RCFD3002 in column A and RCFD3001 in column B, and validity edits 410 and 415 require column A to equal balance sheet item 10 (RCFD3002) and column B to equal item 20 (RCFD3001). The form and the edits agree with each other; the guide’s table is the outlier.

No XBRL taxonomy appears in any of these sources, and none of them sets out a resubmission procedure. Amended reports do exist in the framework: Schedule RI-B item 1 must reflect corrections made in amended reports for the previous year-end, and the guide’s MDRM rule applies to “submissions and revisions”.

Validation: validity, quality and intraseries edits on the FR 2886b

The edit list sits at the back of the instructions in two parts: validity edits (pages CHK-1 to CHK-10) and “Essential Quality Edits” (EDIT-1 to EDIT-13), both stamped 30 September 2025. Each row gives the effective start and end dates, a change status (No change, Revised, Archived or Ended), the schedule, the edit type, the edit number, the target item and MDRM, the test in words and the test as an algorithm. Validity tests are written as “must” conditions; quality and intraseries tests are mostly “should” conditions, comparing items within a report or against prior periods.

The edits that follow mechanically from a filer’s own choices are the ones to build into a pre-submission check:

• Balancing totals with small tolerances, such as RI items 1.a.(1) through 1.b summing to item 1.c within plus or minus 2, total liabilities and equity capital (RC item 27, column A) equalling total assets (item 11), RI-A item 7 equalling RC item 26, and RI-B item 6, column A equalling the allowance in RC item 4.b.
• Null tests driven by the banking flag: when RCONH016 is 0, Schedules RC-A, RC-B, RC-C, RC-E, RC-K, RC-R and RC-V must be empty.
• IBF-column tests: on the lines the validity edits cover, the IBF-only amount must not exceed the consolidated amount.
• Confidentiality boxes: RCONC447 must be 0 or 1 and not blank; when it is 1, RCONKY38 must be 0 or 1, and when it is 0, RCONKY38 must be blank.
• RC-D threshold tests: when the trading-asset test is met, RC-D item 9 must equal RC item 5 and RC-D item 13 must equal RC item 14; when it is not met, RC-D items 1 through 8 and 10.a through 12 should be null.

The first validity edit on the list, number 015, reads “Financial data must be numeric and non-negative” across all schedules. The general instructions permit negatives on the five equity and capital items and on Schedules RI and RI-A, and the Reporting Central guide supplies a minus-sign format for negative values. The edit list does not restate those exceptions in the text of edit 015, and none of the sources reconciles the two.

The quality edits flag values that are possible but unusual. Examples from the current list: stock plus surplus (RC items 21 and 22) should be at least $2 million; for June, September and December, year-to-date interest income and expense should not fall below the prior quarter’s figures; on RC-K, the ratio of the average interest-bearing balances, and of average federal funds sold, to the matching period-end balance, averaged over the current and previous quarters, should fall between 50 and 150 percent; and each RC-V branch figure should be below the matching consolidated figure. A separate block of intraseries edits, numbered 20 to 140 and effective from 31 December 2015, tests period-on-period percentage changes in loans, total assets, deposits, equity capital and commercial and industrial loans.

The Federal Reserve does not publish a ranking of rejection causes in these sources, and the edit list does not say whether a quality-edit failure needs a written explanation. The Reporting Central guide confirms only that formatting errors in an uploaded file appear as messages in the upload window and that the report screen offers a Validate function before submission.

Caveats and interactions: FFIEC 031 definitions, confidentiality and transfer risk

The FR 2886b leans on other instruction books, so several answers sit outside its own text. Schedule RC-R points to the FFIEC 031 RC-R instructions for definitions and applicable transition provisions, and banking Edge corporations must generally comply with Regulation Q’s eligibility criteria for regulatory capital instruments. Subsidiary treatment follows the FFIEC 031. Schedule RC-N sends filers to the FR Y-9C glossary entry for “Loan Modification to Borrowers Experiencing Financial Difficulty”, which makes our FR Y-9C reporting guide a useful companion for that definition. Our FFIEC Call Report guide covers the FFIEC 031 itself.

Accounting references come through the FASB codification. Schedule RI-B references ASU 2016-13, the credit-loss standard, RC item 2.c reflects ASU 2016-01 on equity securities, and RC-N’s modification memorandum follows ASU 2022-02. The RC-N instructions also warn that their past-due periods may not match those federal bank regulators use in examinations.

Confidentiality and publication

The Federal Reserve treats Schedule RC-M (except item 3) and Schedule RC-V as confidential for banking respondents, and Schedule RC-M (except item 3) for nonbanking respondents. Any other confidential treatment needs both a “Yes” in the page 1 box and a justification letter, sent with the report or separately; without both, the request is not considered. The answers to those page 1 questions are themselves public. Aggregate FR 2886b data feed the H.6, H.8 and Z.1 statistical releases and the Federal Reserve Bulletin, according to the Board’s report page.

Allocated transfer risk reserve

Column D of Schedule RI-B reconciles the allocated transfer risk reserve, required for value-impaired exposures under section 905(a) of the International Lending Supervision Act of 1983 and Subpart D of Regulation K. A corporation with no such exposures reports zeros or “none” in that column.

Where the parent is a foreign bank, the Edge or agreement corporation’s report runs on its own calendar alongside the parent’s Federal Reserve filings; Schedule RC-M item 1.a contemplates ownership by either a U.S. or a foreign bank. Our FR Y-7Q guide for foreign banking organizations covers one of those parent-level returns.

Changes: the 2024 GAAP revisions, the September 2025 edits and the 2026 upload rules

The revision cycle behind the current accounting items began with a Federal Register notice on 7 June 2024 (89 FR 48644). The Board proposed to extend the FR 2886b for three years with revision, changing the form and instructions to align with U.S. GAAP changes on troubled debt restructurings, provisions for credit losses on off-balance-sheet credit exposures, and expected recoveries of amounts previously charged off that are included in the allowance. The notice also proposed two instruction changes: a rule for deadlines that fall on a weekend or holiday, and a requirement to keep a record of the data submitted for three years. The proposed as-of date was 31 December 2024, and comments were due by 6 August 2024.

Each of those elements now appears in the current material:

• Schedule RC-N memorandum item 1 collects loan modifications to borrowers experiencing financial difficulty, as defined in ASU 2022-02, counting only modifications made in the previous 12 months and only loans that, under their modified terms, are past due 30 days or more or in nonaccrual status as of the report date.
• Schedule RI-B memorandum item 3 (MDRM RIADMG93) collects provisions for credit losses on off-balance-sheet credit exposures, and memorandum item 4 (RIADMG94) the estimated expected recoveries of amounts previously written off within the allowance on loans and leases held for investment.
• Validity edit 576 was revised from 31 December 2024 so that RI-B item 3, columns A to C, plus memorandum items 1 and 3 must equal RI item 4.a.
• The weekend and holiday rule and the three-year retention requirement sit in the general instructions.

The Board’s report page, updated on 26 September 2025, lists historical form and instruction versions for March 2024, July 2024, December 2024 and March 2025; the current instructions are marked effective September 2025, and the cover page carries a 03/2025 revision stamp. In the September 2025 edit list, four RC-K intraseries edits (167, 169, 173 and 175) carry an effective end date of 30 September 2025. They compared the quarterly averages of loans, interest-bearing deposits, other borrowed money and total assets with period-end balances. The companion quality edits for those items, which flag a zero average against a non-zero balance, remain open-ended, as do intraseries edits 163 and 165 for the first two RC-K items.

The August 2026 Reporting Central change, covered under submission above, is the latest operational change. Looking forward, the report page lists no pending proposal, and the OMB approval on the form runs to 31 December 2027.

Frequently Asked Questions

Our corporation had $48 million of total consolidated assets at 30 June and $60 million at 31 December. Do we start quarterly filing in March?

The instructions tie the switch to the 30 June measurement: meeting the criterion as of 30 June of the preceding year triggers quarterly filing from March. They address only one other trigger, a business combination, and are silent on growth that happens after 30 June. A Reserve Bank can still ask a sub-threshold corporation to file quarterly if it sees significant risk exposures, so the district Reserve Bank is the place to confirm the answer.

We have twelve branches. Where do branches 10 to 12 go on Schedule RC-V?

The current form provides blocks for the head office and branches 1 through 9, and the edit notes apply the RC-V tests to the head office and branches 1 to 9 (prefixes RCF0 to RCF9). The instructions require the schedule for the head office and each branch but do not say how to report a tenth branch. That gap is a question for the district Reserve Bank before the report date.

Is our parent bank’s office in Puerto Rico a U.S. related organization on Schedule RC-M?

No. For Schedule RC-M, institutions in the United States are limited to offices in the 50 states and the District of Columbia. Offices in a foreign country, in Puerto Rico or in a U.S. territory or possession are classified as non-U.S. and belong in item 2.

Can we net what we owe our parent bank against what it owes us?

Not on the related-organization schedules. Schedule RC-M reports gross amounts due from and gross amounts due to related organizations, whatever the instrument, and Schedule RC-V tells branches not to net claims on related organizations against liabilities to them. The general instructions allow net reporting where a right of setoff exists; the schedule-level instructions are best read as controlling for related-organization balances.

Our trading assets fell below $10 million this quarter. Do we still complete Schedule RC-D?

Yes, if any of the four preceding quarterly reports showed trading assets of $10 million or more in RC item 5. One quarter at that level keeps the schedule live; it can drop away only once all four preceding quarters sit below $10 million, or the prior year for an annual filer.

Do directors have to sign the FR 2886b?

The signature section and the form require a manual signature from a duly authorized officer, with no notarisation. One sentence in the timely-filing paragraph refers to corporations unable to obtain “the required directors’ signatures” in time and lets them arrange data submission first and signed reports later with their Reserve Bank. The form’s page 1 has only an officer signature block, so the directors’ reference reads as a holdover; a corporation relying on it should confirm with the Reserve Bank.

A nonbanking Edge corporation starts taking U.S. deposits from a nonrelated customer during a quarter. When does it become a banking respondent?

The designation is made in the Consolidated Respondent box for each report, and the test is whether the corporation is ordinarily engaged in accepting deposits in the United States from nonrelated organizations. The sources do not set a timing rule for a change of status mid-period. Once the box says banking, the null edits stop applying and the banking-only schedules, including RC-R and, with branches, RC-V, become required.

Related Articles

• FFIEC Call Report: Who Files 031, 041 or 051 for 30 September 2026: which Call Report form a U.S. bank files, the instruction set the FR 2886b borrows its definitions from.
• FR Y-9C Reporting: The $3 Billion Line and the 40-Day Clock: the consolidated holding company financial statements and their filing thresholds and deadlines.
• FR Y-7Q Reporting: The Fed’s Capital and Asset Report for FBOs: the capital and asset report filed by foreign banking organizations.
• FR Y-11 Reporting: Four Quarterly Tests and a 60-Day Deadline: the Federal Reserve’s financial statements for nonbank subsidiaries of U.S. holding companies.

Key Takeaways

• Measure total consolidated assets against $50 million every 30 June; a reading above the line means quarterly filing from the next March.
• Settle the banking flag (RCONH016) before building any schedule; it decides whether seven schedules are filled or must be null.
• Diary day 30 after each report date as the filing date, rolled to the next business day for weekends and holidays, and day 45 as the outer limit under the 15-day extension.
• Keep the signed page 1 and a printout of the submitted data for three years after each submission.
• Rebuild any legacy Reporting Central file to actual MDRMs, except RC-D items 9 and 13, with one file per respondent and as-of date.
• Map RC-M item 3 from the form and the edits (RCFD3002 in column A, RCFD3001 in column B), whatever the upload guide’s mapping table shows.
• Pair any confidential-treatment request with its justification letter; the page 1 box on its own does not get the request considered.
• Track FFIEC 031 definition changes alongside the FR 2886b instructions, which adopt those definitions unless they state otherwise.

Sources and References

• Board of Governors of the Federal Reserve System, Instructions for the Preparation of the Consolidated Report of Condition and Income for Edge and Agreement Corporations, Reporting Form FR 2886b (effective September 2025), including the validity and essential quality edits dated 30 September 2025: FR 2886b instructions (PDF)
• Board of Governors of the Federal Reserve System, Consolidated Report of Condition and Income for Edge and Agreement Corporations, FR 2886b reporting form (OMB No. 7100-0086): FR 2886b form (PDF)
• Board of Governors of the Federal Reserve System, FR 2886b report page (panel, purpose, history, public release, historical versions): federalreserve.gov FR 2886b
• Federal Reserve System, Statistics Function, Reporting Central User Guide, FR 2886b (August 2026): Reporting Central FR 2886b user guide (PDF)
• Federal Register, Vol. 89, No. 111, 7 June 2024, pp. 48644-48645, Proposed Agency Information Collection Activities; Comment Request (FR 2886b): FR Doc. 2024-12556 (PDF)
• 12 U.S.C. 625, Stockholders’ meetings; books and records; reports; examination: 12 U.S.C. 625
• 12 U.S.C. 602, Reports and examinations: 12 U.S.C. 602
• 12 CFR 211.2, Regulation K definitions (Edge corporation engaged in banking): 12 CFR 211.2
• 12 CFR 211.12, Lending limits and capital requirements (paragraph (c), capitalization): 12 CFR 211.12
• 12 CFR 211.13, Supervision and reporting (paragraph (c), reports of condition): 12 CFR 211.13

Lining up the next FR 2886b report date

For a quarterly filer, the next deliverable is the report for the coming quarter-end, due at the district Reserve Bank 30 calendar days after the quarter closes. The decision to settle before building it is the banking designation on page 1, because the schedule list and a long run of the edits follow from that one box.

Disclaimer: The information on RegReportingDesk.com is for educational and informational purposes only. It does not constitute legal, regulatory, tax, or compliance advice. Always consult your compliance officer, legal counsel, or the relevant supervisory authority for guidance specific to your institution.