1. (a) Definitions. The following words and terms, when used in this section shall have the following meanings, unless the context clearly indicates otherwise.

   1. (1) Commissioner--The Banking Commissioner of Texas.
   2. (2) Call report--A report of condition and income in FFIEC form as required by 12 United States Code (USC), §1817, or a report of financial condition and results of operations of a state bank as mandated by the commissioner pursuant to the Finance Code, §31.108.
   3. (3) Department--The Texas Department of Banking.
   4. (4) FDIA--The Federal Deposit Insurance Act (12 USC, §1811 et seq).
   5. (5) FDIC--The Federal Deposit Insurance Corporation.
   6. (6) FFIEC--The Federal Financial Institutions Examination Council.
   7. (7) State bank--A bank as defined by the Finance Code, §31.002(a)(50).
2. (b) Reporting requirements of FDIA regulated state banks. Each state bank which is subject to regulation under FDIA will be considered to have filed a copy of its call report with the commissioner if the state bank has filed its call report pursuant to FDIA and FFIEC guidelines and requirements.
3. (c) Reporting requirements for non-FDIA regulated entities. Each state bank not subject to subsection (b) of this section shall file four call reports annually with the commissioner. Such call reports must be filed with the commissioner no later than April 30, July 31, and October 31 of each year and by January 31 of the subsequent year, and shall be for the periods ending on March 31, June 30, September 30, and December 31, respectively, of the annual reporting year. The call reports required under this subsection must be in substantially the same form and contain substantially the same information as call reports filed by FDIA-regulated state banks in accordance with FDIA and FFIEC requirements pursuant to subsection (b) of this section. The call report forms, the instructions for completing the reports and the accompanying materials will be furnished to all state banks subject to this subsection, or may be obtained upon request from the Bank and Trust Division, Texas Department of Banking, 2601 North Lamar Boulevard, Austin, Texas 78705-4294. The commissioner may make such modifications and additions to call report form and contents under this subsection as considered necessary in the discretionary discharge of the commissioner's duties, notwithstanding FDIA and FFIEC guidelines and requirements.
4. (d) Special call reports. In addition to the requirements of subsections (b) and (c) of this section, the commissioner may require a state bank to file and submit a special call report, in such form and manner and containing such information as may be requested, on dates fixed, whenever in the commissioner's discretion the special call report is necessary in the performance of the commissioner's supervisory duties related to the safety and soundness of the state bank. Special call reports must contain only such information as is specifically requested by the commissioner.
5. (e) Call report declarations and attestations. Each call report or special call report required to be filed under subsections (c) and (d) of this section must contain a declaration by the president, a vice president, the cashier, or by another officer designated by the board of directors of the state bank to make such declaration, that the report is true and correct to the best of such individual's knowledge and belief. The correctness of the call report or special call report must also be attested by the signatures of at least two of the directors of the state bank other than the officer making the declaration. The declaration of the directors must state that the call report or special call report has been examined by them and is true and correct to the best of their knowledge and belief.
6. (f) Lobby notice and publication. The latest call report filed with the commissioner pursuant to subsections (b) and (c) of this subsection must be posted in the lobby of the state bank at a point accessible to the public. A state bank is not required to publish its call report in a newspaper or other media unless specifically directed to do so by the commissioner. A state bank required to publish its call report by the commissioner shall publish the report in a newspaper or other medium of general circulation as directed by the commissioner.
7. (g) Confidentiality. Pursuant to the Finance Code, §31.301, call reports filed under subsections (b) or (c) of this section are public information to the extent that such reports are considered public records under the FDIA, implementing federal regulations, and FFIEC guidelines, and may be published or otherwise disclosed to the public. Special call reports filed pursuant to subsection (d) of this section and non-public portions of call reports filed pursuant to subsections (b) or (c) of this section are confidential, subject only to such disclosure as may be permitted by the Finance Code, §§31.302-31.308, or by §3.111 of this title (relating to Confidential Information).
8. (h) Penalties for failure to file or for filing a report with false or misleading information. A state bank which fails to make, file, or submit a call report or a special call report or fails to timely file a call report or special call report as required by this section is subject to a penalty not exceeding $500 a day to be collected by the attorney general on behalf of the commissioner. Any state bank which makes, files, submits or publishes a false or misleading call report or special call report is subject to an enforcement action pursuant to the Finance Code, Chapter 35.

Source Note:The provisions of this §3.21 adopted to be effective May 17, 1996, 21 TexReg 3930; amended to be effective November 13, 1997, 22 TexReg 10949.