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What if COVID-19 delays the filing of annual reports required by Part 363 of FDIC's regulations?

The agencies recognize that insured depository institutions subject to Part 363 of the FDIC's
regulations may not be able to file Part 363 Annual Reports in a timely manner due to the effects of
COVID-19. The agencies will not take supervisory action against any institution for submitting its
Part 363 Annual Report or its written notification of late filing as long as the annual report or
notification of late filing is submitted within 45 days of the 90- or 120-day report filing deadline.
Institutions are encouraged to contact the FDIC in advance of the official filing date if they anticipate
a delayed submission.

FIL-30-2020 FDIC Statement on Part 363 Annual Reports in Response to the Coronavirus