If a bank receives a request for financial disclosure, how may the bank fulfill this request?

Under FDIC regulations (12 CFR Part 350), an insured depository institution that is not a subsidiary of a holding company must make an annual financial disclosure available to the public. The bank can satisfy this requirement by providing its Consolidated Reports of Condition and Income (Call Reports). The regulation specifically allows for the provision of the bank's Call Reports for the two preceding year-ends and any subsequent quarters. This method provides the public with standardized, comprehensive financial data as filed with the bank's regulators, fulfilling the core intent of the disclosure rule.

B. This is insufficient. The regulation requires financial data for the two preceding fiscal years, not just one.
C. While Call Report data is unaudited, providing only the "most recent" statement may not cover the required two-year period.
D. The Uniform Bank Performance Report (UBPR) is a supervisory tool, not the prescribed public disclosure document under this regulation.

1. Code of Federal Regulations. (2011). Title 12, Chapter III, Part 350 - Disclosure of Financial and Other Information by FDIC-Insured State Nonmember Banks. Section § 350.5(a). Retrieved from the U.S. Government Publishing Office.

2. Federal Deposit Insurance Corporation (FDIC). (1997). Financial Institution Letter FIL-10-97, Annual Disclosure Statements. "A bank may satisfy the disclosure requirements of Part 350 by making available to the public its Call Reports for the two preceding year-ends and for any subsequent quarters."