Someone calls a customer representing himself as a bank employee and solicits information on her account. No loss occurred. Is this SAR reportable? And do we file a police report?

I would at the very least file a police report. A SAR is a different story - do you know who did this, if so, maybe under the identity theft reason - that sounds like what the person was after.

More importantly - don't worry about the "current loss", did the customer give out the info and if so, what have you done to help the customer prevent further theft "future loss" - recommend that they notify the credit bureaus, changed their accounts or put watch flags on them.....

This is the federal statute making such "pretext calling" illegal:

http://www4.law.cornell.edu/uscode/15/6821.html

What type of information was given out- Name, dob, social security number? The customer may have had their identity stolen. Have the customer contact the three major credit bureaus to see if anything is happening to their credit.

This is my opinion and not those of my emploer.