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Instruction. FFIEC 031 041 and 051 Supplemental Instructions Dec 2019.pdf. Instruction. FFIEC 051 Consolidated Report of Condition and Income for a Bank w(FFIEC 031) if the bank has total consolidated assets of $100 billion or more; 2019. In contrast, if instead the institution reports $10 billion or more FFIEC: Reports of Condition and Income Instructions for the FFIEC 031 and 041 Report Forms Instruction Book Update (As of September 2019).