Balance Sheets and Income Statements of Commercial Banks: 1959 to 2025

This data set contains a set of time-consistent balance sheet and income statement variables over the period from 1959 to 2025, constructed from more than 2.5 million quarterly financial statements for 24,000 unique banks.

The original source of the data is the “Consolidated Reports of Condition and Income for a Bank with Domestic and Foreign Offices” filed by commercial banks in the U.S. and collected by the Federal Financial Institutions Examination Council (FFIEC). These “Call Reports” contain both bank balance sheets and income statements and are reported at least at an annual frequency or higher.

Using the original filings, this data set contains time-consistent balance sheet and income statement variables ranging from 1959 to 2025. In addition, a subset of selected, more granular line items as well as bank identifiers, bank location, and links to bank holding companies (where applicable) are provided. The data provided here have been used in a Staff Report by Correia, Luck, and Verner (2024; forthcoming in the Quarterly Journal of Economics).