# Assessment Regulations
> **US Federal Deposit Insurance Corporation** · Final rule; technical amendments. · Published 2018-04-05 · Effective 2018-04-05 · 83 FR 14565
## Document
- **Document number:** 2018-06920
- **Category:** final-rule
- **Agency:** US Federal Deposit Insurance Corporation
- **Federal Register citation:** 83 FR 14565
- **CFR reference:** 12 CFR 327
- **Publication date:** 2018-04-05
- **Effective date:** 2018-04-05
## Abstract

The FDIC is making technical amendments to its rules governing deposit insurance assessments. The FDIC believes that the amendments will have little or no effect on the deposit insurance assessments for insured depository institutions (IDIs), and any potential effect would result in lower assessments. The first technical amendment makes clear that small bank assessment credits will be applied for assessment periods in which the reserve ratio of the Deposit Insurance Fund (DIF) is at least 1.38 percent instead of, as currently provided, just when the ratio exceeds 1.38 percent. The second technical amendment removes a data item from the assessment regulations that most small banks can no longer report on the Consolidated Report of Income and Condition (Call Report). The third technical amendment re-incorporates, for assessment purposes, the capital definitions and ratio thresholds used for prompt corrective action (PCA) that were inadvertently removed in a 2016 rulemaking.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/2018/04/05/2018-06920/assessment-regulations)
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