The Report of Income schedules provide details on income and expenses. The Federal Reserve Act of 1913 required all state member banks to file this report with the Comptroller of the Currency. An amendment to the Federal Reserve Act transferred the responsibility for collecting these reports to the Federal Reserve in 1917. As a result, the report acquired the name Call Report. The content and structure of this report are frequently revised in consideration of developments in the banking industry and changes in supervisory, regulatory, and analytical needs.
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