Weekly Report of Selected Assets and Liabilities of Domestically Chartered Commercial Banks and U.S. Branches and Agencies of Foreign Banks

FR 2644

Weekly Report of Selected Assets and Liabilities of Domestically Chartered Commercial Banks
and U.S. Branches and Agencies of Foreign Banks
INSTRUCTIONS
Unless otherwise noted, all instructions apply to FFIEC
031, 041, and 002 reporters.

purposes of this report, International Banking Facilities
(IBFs) are considered foreign, not domestic, offices
of a reporting bank.

Purpose of Report
FFIEC 031 reporters: For U.S. domestically
chartered commercial banks with “foreign” offices
(that is, branches or subsidiaries located in Puerto
Rico, in U.S. territories and possessions, or in foreign
countries), Edge or agreement subsidiaries (including
both their U.S. and their foreign offices), or an IBF,
FR 2644 report coverage is the same as the domestic
office portion of the Consolidated Reports of Condition
and Income for a Bank with Domestic and Foreign
Offices (FFIEC 031).

The Weekly Report of Selected Assets and Liabilities of
Domestically Chartered Commercial Banks and U.S.
Branches and Agencies of Foreign Banks (FR 2644)
collects balance sheet data from U.S. domestically
chartered commercial banks and U.S. branches and
agencies of foreign banks each week. The data are used
to construct estimates of bank credit, balance sheet data
for the U.S. banking industry, and sources and uses of
banks’ funds, as well as to analyze banking developments.
Data are made available to the public each week in the
H.8 Statistical Release, Assets and Liabilities of
Commercial Banks in the United States. Various
measures constructed from the data are included in highfrequency materials prepared for the Board of Governors
and in periodic analyses provided to the Board and to the
Federal Open Market Committee. The data are also used
by other government agencies, the banking industry, the
financial press, and others.

FFIEC 041 reporters: For U.S. domestically
chartered commercial banks with only domestic
offices, FR 2644 report coverage is the same as the
Consolidated Reports of Condition and Income for a
Bank with Domestic Offices Only (FFIEC 041).
FFIEC 002 reporters: For the purposes of the FR
2644 report, “U.S. branches and agencies” are those
institutions domiciled in the 50 states of the United
States and the District of Columbia and “foreign banks”
are those companies that are organized under the
laws of a foreign (non-U.S.) country, Puerto Rico, or
a U.S. territory or possession that engage in the
business of banking. Unlike data collected on the
FFIEC 002, data collected on this report exclude the
IBFs of the reporting entities.

Scope
The FR 2644 report is a shortened version of the quarterly
reports that are required to be submitted to federal
banking supervisory agencies by U.S. domestically
chartered banks and by U.S. branches and agencies of
foreign banks. These quarterly reports—the Report of
Condition (FFIEC 031 or 041) filed by U.S. domestically
chartered banks and the Report of Assets and Liabilities
of U.S. Branches and Agencies of Foreign Banks (FFIEC
002)—are hereafter referred to as the Call Report(s).
FFIEC 031 and 041 reporters: The FR 2644 report
covers only the domestic offices of the reporting
bank: the bank’s head office; all branches located
in the 50 states of the United States, in the District of
Columbia, or on a U.S. military facility wherever
located; and subsidiaries (except Edge and
agreement corporations) located in the 50 states of
the United States or the District of Columbia that are
consolidated in the domestic-office Call Report. For

Preparation of Reports
Report all balances as of the close of business on
Wednesday of each week. All dollar amounts should be
reported to the nearest thousand. With the exception of
item M.1, Net unrealized gains (losses) on available-forsale securities, no negative entries are appropriate for
this report.
Consolidation and Inter-office Relationships

March 31, 2011

FFIEC 031 reporters: For U.S. domestically
chartered banks with “foreign” offices, the basis and
instructions for consolidation correspond to the

FR 2644
Page 2

domestic-office portion of the FFIEC 031. That is,
domestic branches and majority-owned domestic
subsidiaries that meet the tests of significance (as
described in the General Instructions of the Call
Report) are to be fully consolidated line by line on this
report. However, accounts of domestic subsidiaries
that are not available on a timely basis may be
consolidated with a lag, or amounts reported for such
subsidiaries may be estimated for use in the weekly
process of consolidation.
Moreover, all individual asset and liability items should
exclude, to the extent possible, the asset and liability
relationships with “foreign” offices. For purposes of
this report, all such relationships and transactions
should be reported on a net basis either in item 6.a,
Net due from related foreign offices, or in item 11.a,
Net due to related foreign offices. When line-by-line
exclusion of transactions with foreign offices is not
possible within the given time schedule, amounts to
be excluded may be estimated.
FFIEC 041 reporters: For U.S. domestically chartered
commercial banks with domestic offices only, the basis
and instructions for consolidation correspond to the
FFIEC 041. That is, domestic branches and majorityowned domestic subsidiaries that meet the tests of
significance (as described in the General Instructions
of the Call Report) are to be fully consolidated line by
line on this report. However, accounts of domestic
subsidiaries that are not available on a timely basis
may be consolidated with a lag, or amounts reported
for such subsidiaries may be estimated for use in the
weekly process of consolidation.
FFIEC 002 reporters: For U.S. branches and
agencies of foreign banks, the basis and instructions
for consolidation are identical to those used for
reporting the FFIEC 002. Each designated branch or
agency of a given foreign bank is requested to file a
separate report unless the foreign bank submitted a
consolidated FFIEC 002 for two or more of its offices.
In such cases, a consolidated FR 2644 also should
be filed. Respondents should notify their Federal
Reserve Bank of any deviation from this stated
consolidation policy.
Moreover, all individual asset and liability items should
exclude the asset and liability relationships with
respondents’ own IBFs. For purposes of this report,

all such relationships and transactions should be
reported on a net basis either in item 6.a, Net due
from related foreign offices, or in item 11.a, Net due
to related foreign offices. When line-by-line exclusion
of transactions with IBFs is not possible within the
given time schedule, amounts to be excluded may be
estimated.
Mergers and Other Structure Activity
In case of mergers, acquisitions, or large transfers of
assets, respondents should contact their Federal Reserve
Banks. The Federal Reserve Bank will typically request
that the respondent provide special information regarding
the effects of mergers and other structure activity on the
data contained in this report.
Foreign (non-U.S.) Currency-Denominated Transactions
Conversion to U.S. dollars. Transactions denominated
in non-U.S. currency must be valued in U.S. dollars each
reporting week at either the exchange rate prevailing on
the Tuesday immediately preceding (that is, the day
before) the Wednesday report date (“Tuesday method”)
or the exchange rate prevailing on the Wednesday report
date (“report day method”).
Regardless of which of the above two options is elected,
the exchange rates to be used for this conversion are
either the 10:00 a.m. rates quoted for major currencies
by the Federal Reserve Bank of New York for customs
purposes (refer to: www.ny.frb.org/markets/fxrates/
tenAm.cfm), or some other consistent series of exchange
rate quotations. (If deposits are issued in European
Currency Units (ECU) or some other currency basket,
consistent series of exchange rate quotations either for
the basket unit or for the corresponding individual
exchange rates may be used.)
Once respondents choose to value foreign currency
transactions by using either the Tuesday method or the
report day method, they must use that method consistently
over time for all Federal Reserve reports. If at some future
time respondents wish to change their valuation procedure
from one of these two methods to the other, the change
must be applied to all Federal Reserve reports and then
used consistently thereafter. Respondents should notify
their Federal Reserve Bank of any such change.

March 31, 2011

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Definitions of Items
In general, definitions of items on the FR 2644 report
correspond to item definitions on the Call Reports. Tables
that indicate the item-by-item relationship between the
FR 2644 report and the quarterly Reports of Condition
(FFIEC 031 and 041) and the quarterly Report of Assets
and Liabilities of U.S. Branches and Agencies of Foreign
Banks (FFIEC 002) accompany these instructions.
FFIEC 031 reporters: For U.S. domestically
chartered commercial banks with “foreign” offices, the
stated Call Report references are to the domesticoffice portion of the FFIEC 031.
FFIEC 041 reporters: For U.S. domestically
chartered commercial banks with domestic offices
only, the stated Call Report references are to the
FFIEC 041.
FFIEC 002 reporters: For U.S. branches and
agencies of foreign banks, since the office coverage
of the FR 2644 report excludes respondents’ own
IBFs, stated Call Report references, unless otherwise
indicated, correspond to Column A (Total reporting
branch or agency including its IBF) minus Column B
(IBF only) of the FFIEC 002 report.
For items that correspond exactly to items on the Call
Reports, detailed definitions are not repeated in these
instructions. For such definitions, please refer to the
instructions for preparation of the appropriate Call Report.
For items that do not correspond exactly to items on the
Call Reports, or where additional instructions are needed,
specific supplementary instructions are provided below.
Supplementary Instructions
Item 1. Cash and balances due from depository
institutions. For all reporters, include cash items in
process of collection (including unposted debits and
currency and coin), balances due from both depository
institutions in the U.S. and from banks in foreign countries
and foreign central banks, and balances due from Federal
Reserve Banks.
Item 2. Securities (including securities reported as
trading assets on the Call Report). For all reporters,
include in each component of item 2 all securities of that
type that are either held-to-maturity, available-for-sale, or
held as trading assets and reported as such on the Call

Reports (that is, reported on Call Report Schedule RC-D
for FFIEC 031 and 041 filers or on Call Report Schedule
RAL for FFIEC 002 filers).
FFIEC 031 and 041 reporters: If a domestically
chartered bank is not a Call Report Schedule RC-D
reporter but does hold some securities as trading
assets, include those securities in item 5, Trading
assets, other than securities and loans included above,
rather than in item 2.
Item 2.a(1). U.S. Treasury securities and U.S.
Government agency obligations: Mortgage-backed
securities. For all reporters, include all residential
mortgage-backed securities, whether held-to-maturity,
available-for-sale, or held-for trading, guaranteed by U.S.
Government agencies or issued by U.S. Governmentsponsored agencies. Include residential pass-thru
securities and other residential mortgage-backed
securities (including CMOs, REMICs, CMO and REMIC
residuals, stripped mortgage-backed securities, and
mortgage-backed commercial paper). Also include
commercial mortgage-backed securities issued by U.S.
Government-sponsored agencies.
Item 2.a(2). U.S. Treasury securities and U.S.
Government agency obligations: Other U.S. Treasury
and U.S. Government agency obligations. For all
reporters, include all obligations, whether held-tomaturity, available-for-sale, or held-for-trading, other than
mortgage-backed securities, issued by U.S. Government
agencies or by U.S. Government-sponsored agencies.
Item 2.b(1). Other securities: Mortgage-backed
securities. For all reporters, include all residential
mortgage-backed securities, whether held-to-maturity,
available-for-sale, or held-for-trading, issued by non-U.S.
Government issuers. Include residential pass-thru
securities and other residential mortgage-backed
securities (including CMOs, REMICs, CMO and REMIC
residuals, stripped mortgage-backed securities, and
mortgage-backed commercial paper). Include those
issued by others, but whose collateral consists of
mortgage-backed securities guaranteed or issued by U.S.
Government agencies or U.S. Government-sponsored
agencies. Also include all commercial mortgage-backed
securities not issued by U.S. Government-sponsored
agencies.
Item 2.b(2). All other securities. For all reporters,
include all other securities, whether held-to-maturity,
available-for-sale, or held-for-trading, including

March 31, 2011

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commercial paper, securities issued by states and political
subdivisions in the U.S., asset-backed securities, other
domestic debt securities, foreign debt securities, and
investments in mutual funds and other equity securities
with readily determinable fair values. Exclude privately
issued mortgaged-backed securities (which are reported
in item 2.b(1)). Also exclude other trading assets; thus,
derivatives with a positive fair value and equity securities
without a readily determinable fair value held for trading
are included in item 5, Trading assets, and loans held in
the trading account are reported in the appropriate loan
category, items 4.a through 4.e.

performed on the FR 2644 loan item(s) most likely
responsible for the unearned income. (That is, FR 2644
loan item(s) 4.a through 4.e should be reduced
judgmentally by the amount of any remaining unearned
income.)
Item 4.e. All other loans and leases.

Item 3.a. Federal funds sold and securities purchased
under agreements to resell: With commercial banks
in the U.S. (including U.S. branches and agencies of
foreign banks). For all reporters, for the definition of
“Commercial banks in the U.S.,” please refer to the
Glossary section of the Call Report instructions.
Item 3.b. Federal funds sold and securities purchased
under agreements to resell: With others (including
nonbank brokers and dealers in securities and FHLB).
For all reporters, include federal funds sold and securities
purchased under agreements to resell with entities other
than domestically chartered commercial banks and U.S.
branches and agencies of foreign banks. This includes
nonbank brokers and dealers in securities, thrifts, and
any Federal Home Loan Bank.
Item 4. Loans and leases (including loans reported
as trading assets on the Call Report). For all reporters,
in addition to loans reported on Call Report Schedule RCC for FFIEC 031 and 041 filers or reported on Call Report
Schedule C for FFIEC 002 filers, include in each loan
item all loans of that type that are held as trading assets
and reported as such on the Call Reports (that is, reported
on Call Report Schedule RC-D for FFIEC 031 and 041
filers or on Call Report Schedule RAL for FFIEC 002 filers).
FFIEC 031 and 041 reporters: If a domestically
chartered bank is not a Call Report Schedule RC-D
reporter but does hold some loans as trading assets,
include those loans in item 5, Trading assets, other
than securities and loans included above, rather than
in items 4.a though 4.e.
For all reporters, in conformity with their treatment on
the Call Reports, each loan item, 4.a through 4.e, should
be reported net of unearned income to the extent possible.
Netting of any remaining unearned income should be
March 31, 2011

FFIEC 031 and 041 reporters: Include all loans and
leases as reported on Schedule RC-C of the Call
Report and not reported in items 4.a(1) through 4.d(2)
of this report. Note that this item includes several
items that are reported separately on the Call Report:
loans to other (nonbank) depository institutions in the
U.S., loans to banks in foreign countries, loans to
foreign governments and official institutions, loans to
finance agricultural production and other loans to
farmers, obligations (other than securities) of state
and political subdivisions in the U.S., and lease
financing receivables (net of unearned income).
Consistent with the Call Report, this item includes
loans to nonbank financial institutions and all loans
not elsewhere classified.
FFIEC 002 reporters: Include all loans and leases
as reported on Schedule C of the FFIEC 002 and not
reported in items 4.a(1) through 4.d(2) of this report.
Note that this item includes several items that are
reported separately on the FFIEC 002: loans to other
(nonbank) depository institutions in the U.S., loans to
banks in foreign countries, loans to foreign
governments and official institutions, and lease
financing receivables (net of unearned income).
Consistent with the FFIEC 002, this item includes loans
to nonbank financial institutions, loans to finance
agricultural production and other loans to farmers,
obligations (other than securities) of state and political
subdivisions in the U.S., and all other loans not
elsewhere classified. Unlike the FFIEC 002, this item
excludes loans to individuals for personal expenditures
(report these loans in items 4.d(1) and 4.d(2) above).
All reporters: All other loans also include certain
unplanned overdrafts. Overdrafts are either planned
or unplanned. Unplanned overdrafts occur when a
depository institution honors a check or draft drawn
against a deposit account containing insufficient funds
and there is no advance contractual agreement to
honor the check or draft. Unplanned overdrafts should
be reported in item 4.e, All other loans and leases,
except if the overdrawn depositor is a commercial

FR 2644
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bank in the United States. Unplanned overdrafts in
this account should be reported in item 4.b, Loans to,
and acceptances of, commercial banks in the U.S.
(including U.S. branches and agencies of foreign
banks).
Planned overdrafts occur when a contractual
agreement has been made in advance to allow such
credit extensions. Planned overdrafts should be
classified as loans according to the nature of the
overdrawn depositor. For example, a planned
overdraft by a nonfinancial firm should be included in
item 4.c, Commercial and industrial loans.

Item 5.a. Derivatives with a positive fair value
(included in item 5 above). For all reporters, the
frequency with which derivatives with a positive fair value
held as trading assets are revalued (marked to market)
may differ across reporting banks and branches and
agencies. Those that revalue daily or weekly should report
the appropriate amount each week in this item; those that
revalue less frequently should report the most recentlyavailable value in this item until a new value becomes
available.
FFIEC 031 and 041 reporters: If a domestically
chartered bank is not a Call Report Schedule RC-D
reporter, it should not report a balance in item 5.a,
even if it has such derivatives. (However, these
balances should be included in item 5, Trading
assets.)

For treatment of unearned income, please refer to
the instructions for item 4 above.
Item 4.f. Allowance for loan and lease losses
FFIEC 031 reporters: For U.S. domestically
chartered commercial banks with foreign offices, IBFs,
foreign branches or subsidiaries, or Edge or
agreement subsidiaries, the allowance for loan and
lease losses covers domestic offices only, except to
the extent that banks do not account for loan and lease
losses at foreign offices separately. The amount
reported in this item should match item 4.c on
Schedule RC (Balance Sheet) of the Call Report, net
of any amounts in these categories booked at foreign
offices.

Item 6.a. Net due from related foreign offices (if FFIEC
002 respondent, include head office and other related
depository institutions in the U.S.). This item is only
reported by FFIEC 031 and FFIEC 002 filers. A balance
should be reported in item 6.a or in item 11.a, but not
both.
FFIEC 031 reporters: This item corresponds to
Schedule RC-H, item 6, of the Call Report.
FFIEC 002 reporters: Exclude from this item own
IBFs, and report only a single net position in either
item 6.a or item 11.a that represents the net position
with the head office and related depository institutions.
Note that the net due from/due to positions of the
reporting branches and agencies’ own IBFs with other
related depository institutions are to be excluded from
these items. The positions of the reporting branches
and agencies with their own IBFs are to be reflected
in the overall net due from/due to positions of the
branches and agencies. If the single net amount is a
net due from, it should be reported in item 6.a; if the
single net position is a net due to, it should be reported
in item 11.a.

FFIEC 002 reporters: Report an amount in this item
if such an account has been established; if not, leave
blank.
Item 5. Trading assets, other than securities and loans
included above. For all reporters, include derivatives
with a positive fair value held for trading purposes, gold
bullion, certificates of deposit, bankers’ acceptances,
equity securities without a readily determinable fair value
held for trading, and other trading assets. Unlike the Call
Reports, this item does not include securities or loans
measured at fair value and reported in trading assets.
FFIEC 031 and 041 reporters: If the reporting entity
is not a Call Report Schedule RC-D reporter but does
hold some loans and/or securities as trading assets
measured at fair value, include those loans and/or
securities in this item.

Item 6.b. All other assets. For all reporters, include
premises and fixed assets, other real estate owned,
investments in unconsolidated subsidiaries and
associated companies, intangible assets (including
goodwill), derivatives with a positive fair value held for
purposes other than trading, direct and indirect
investments in real estate ventures, and other assets.

March 31, 2011

FR 2644
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FFIEC 031 reporters: This item differs from its
counterpart on the FFIEC 031, which includes
consolidated assets for all foreign and domestic
offices. This report covers only assets in domestic
offices.
FFIEC 002 reporters: Also include other claims on
nonrelated parties.
Item 7. Total assets. For all reporters, report this item
net of any allowance for loan and lease losses. This item
equals the sum of items 1 through 4.e, 5, 6.a, and 6.b,
minus item 4.f. (to avoid double counting, do not include
item 5.a).
FFIEC 002 reporters: For U.S. branches and
agencies of foreign banks with own IBFs, this item
may not equal its counterpart in the FFIEC 002
(Schedule RAL, item 3) owing to the exclusion of the
IBFs’ balances on the FR 2644 (except to the extent
that they are included in item 6.a).
Item 8. Total deposits.

Item 9.b. From others (including FRB and FHLB). For
all reporters, include borrowings from all other entities,
including any Federal Reserve Bank or Federal Home
Loan Bank.
Item 10. Trading liabilities. For all reporters, report
liabilities from trading activities, including those resulting
from sales of assets that the reporting entity did not own
(“short positions”), derivatives with a negative fair value
held for trading purposes, and any liabilities to which the
reporting entity has applied fair value accounting and
manages for trading purposes.
Item 10.a. Derivatives with a negative fair value
(included in item 10 above). For all reporters, the
frequency with which derivatives with a negative fair value
held as trading liabilities are revalued (marked to market)
may differ across reporting banks and branches and
agencies. Those that revalue daily or weekly should report
the appropriate amount each week in this item; those that
revalue less frequently should report the most recentlyavailable value in this item until a new value becomes
available.
FFIEC 031 and 041 reporters: If a domestically
chartered bank is not a Call ReportS c h e d u l e R C - D
reporter, it should not report a balance in this item, even
if it has such derivatives. (These balances should be
included in item 10, Trading liabilities.)

FFIEC 002 reporters: Include credit balances, as
defined in the Glossary section of the FFIEC 002
instructions.
Item 8.a. Time deposits of $100,000 or more (included
in item 8 above).
FFIEC 031 and 041 reporters: Include the sum of
total time deposits of $100,000 through $250,000 and
total time deposits of more than $250,000.
Item 9. Borrowings (including federal funds
purchased and securities sold under agreements to
repurchase and other borrowed money). For all
reporters, include demand notes issued to the U.S.
Treasury, federal funds purchased and securities sold
under agreements to repurchase, and other borrowed
money. Borrowings to be included in this item are
equivalent to Call Report items (please refer to the
attached tables, which give item-by-item comparisons of
FR 2644 items with Call Report items).

Item 11.a. Net due to related foreign offices (if FFIEC
002 respondent, include head office and other related
depository institutions in the U.S.). This item is only
reported by FFIEC 031 and FFIEC 002 filers. A balance
should be reported in item 6.a or in item 11.a, but not
both.

Item 9.a. From commercial banks in the U.S.
(including U.S. branches and agencies of foreign
banks). For all reporters, for the definition of
“Commercial banks in the U.S.,” please refer to the
Glossary section of the Call Report instructions.
March 31, 2011

FFIEC 031 reporters: This item corresponds to
Schedule RC-H, item 7, of the Call Report.
FFIEC 002 reporters: Exclude own IBFs, and report
only a single net position in either item 6.a or item
11.a that represents the net position with the head
office and related depository institutions. Note that
the net due from/due to positions of the reporting
branches and agencies’ own IBFs with other related
depository institutions are to be excluded from these
items. The positions of the reporting branches and
agencies with their own IBFs are to be reflected in
the overall net due from/due to positions of the

FR 2644
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branches and agencies. If the single net amount is a
net due from, it should be reported in item 6.a; if the
single net position is a net due to, it should be reported
in item 11.a.
Item 11.b. All other liabilities (including subordinated
notes and debentures). For all reporters, include
subordinated notes and debentures, net deferred tax
liabilities, interest and other expenses accrued and unpaid,
derivatives with a negative fair value held for purposes
other than trading, dividends declared but not yet payable,
accounts payable, allowance for credit losses on offbalance sheet credit exposures, and other liabilities.

All reporters: The frequency with which portfolios of
available-for-sale securities are revalued (marked to
market) may differ across reporting banks and
branches and agencies. Those that revalue daily or
weekly should report the appropriate amount each
week in this item; those that revalue less frequently
should report the most recently-available value in this
item until a new value becomes available.
Items M.2(a) through M.2(c). Outstanding principal
balance of assets sold and securitized by the reporting
bank with servicing retained or with recourse or other
seller-provided credit enhancements.

FFIEC 031 and 041 reporters: Exclude minority
interest in consolidated subsidiaries. Minority interest
in consolidated subsidiaries is part of the residual,
total assets (item 7) less total liabilities (item 12).
FFIEC 031 reporters: This item differs from its
counterpart on the Call Report, which includes
consolidated liabilities for all foreign and domestic
offices. This report covers only liabilities in domestic
offices.
Item 12. Total liabilities. For all reporters, this item
equals the sum of items 8, 9.a, 9.b, 10, 11.a, and 11.b
(that is, the sum of items 8 through 11 excluding items
8.a and 10.a, to avoid double counting).
FFIEC 002 reporters: For U.S. branches and
agencies of foreign banks with own IBFs, this item
may not equal its counterpart in the FFIEC 002
(Schedule RAL, item 6) owing to the exclusion of the
IBFs’ balances on the FR 2644 (except to the extent
that they are included in item 11.a).

FFIEC 031 and 002 reporters: Include the domestic
office part of these items only.
All reporters: These items correspond to the credit types
covered by items 4.a, Loans secured by real estate, 4.d(1),
Credit cards and other revolving credit plans, and 4.d(2),
Other consumer loans, respectively. The conduits into
which the loans are often sold finance the purchase of
the loans by issuing securities, often referred to as
collateralized bond obligations, collateralized debt
obligations, or collateralized mortgage obligations. The
amounts reported in items M.2(a) through M.2(c) should
include all loans that have been sold and securitized and
that are still outstanding. Because the loans have been
reported as sold, these securitized loans are no longer
included as assets on the balance sheet of the reporting
bank and thus are not reported in items 4.a, Loans
secured by real estate, 4.d(1), Credit cards and other
revolving credit plans, or 4.d(2), Other consumer loans,
above.

Item M.1. Net unrealized gains (losses) on availablefor-sale securities.
FFIEC 031 and 041 reporters: This item is
comparable to item 2 on Schedule RC-R of the Call
Report, “Net unrealized gains (losses) on available
for sale securities.” However, for banks with foreign
offices (FFIEC 031 reporters), this item applies to
securities held in domestic offices only.

March 31, 2011

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Relationship of FR 2644 Items to Items on the Quarterly Call Reports
FR 2644

FFIEC 031 and RC-D Reporters
(For banks with both domestic and foreign offices)

ASSETS
Item 1

RC-A, Column B, Item 5

Item 2.a(1)

RC-H, Columns A and B, Items 13.a(1) + 13.b(1) +
RC-D, Column B, Items 4.a + 4.b + 4.d

Item 2.a(2)

RC-H, Columns A and B, Items 10 + 11 +
RC-D, Column B, Items 1 + 2

Item 2.b(1)

RC-H, Columns A and B, Items 13.a(2) + 13.b(2) +
RC-D, Column B, Items 4.c + 4.e

Item 2.b(2)

RC-H, Columns A and B, Items 12 + 14 + 15 + Column B, Item 16 +
RC-D, Column B, Items 3 + 5.a(1) + 5.a(2) + 5.a(3) + 5.b + Part of Item 9 including mutual funds +
Domestic office part of Memoranda, Item 7.a

Item 3.a

RC,
Part of Item 3.a with commercial banks in the U.S. +
RC-H, Part of Item 3 with commercial banks in the U.S.

Item 3.b

RC,
Part of Item 3.a with others +
RC-H, Part of Item 3 with others

Item 4.a(1)

RC-C, Part 1, Column B, Item 1.c(1) +
RC-D, Column B, Item 6.a(3)(a)

Item 4.a(2)

RC-C, Part 1, Column B, Items 1.a(1) + 1.a(2) + 1.b + 1.d +1.e(1) + 1.e(2) +
RC-D, Column B, Items 6.a(1) + 6.a(2) + 6.a(4) + 6.a(5)

Item 4.a(3)

RC-C, Part 1, Column B, Items 1.c(2)(a) + 1.c(2)(b) +
RC-D, Column B, Items 6.a(3)(b)(1) + 6.a(3)(b)(2)

Item 4.b

RC-C, Part 1, Column B, Item 2.a

Item 4.c

RC-C, Part 1, Column B, Items 4.a + 4.b +
RC-D, Column B, Item 6.b

Item 4.d(1)

RC-C, Part 1, Column B, Items 6.a + 6.b +
RC-D, Column B, Items 6.c(1) + 6.c(2)

Item 4.d(2)

RC-C, Part 1, Column B, Items 6.c + 6.d +
RC-D, Column B, Items 6.c(3) + 6.c(4)

Item 4.e

RC-C, Part 1, Column B, Items 2.b + 2.c + 3 + 7 + 8 + 9.a + 9.b(1) + 9.b(2) + 10 +
RC-D, Column B, Item 6.d

Item 4.f

RC,

Item 5

RC-D, Column B, Part of Item 9 excluding mutual funds + Item 11 - Domestic office part of
Memoranda, Item 7.a

Domestic office part of Item 4.c

March 31, 2011

FR 2644
Page 9

Relationship of FR 2644 Items to Items on the Quarterly Call Reports (Continued)
FR 2644

FFIEC 031 and RC-D Reporters
(For banks with both domestic and foreign offices)

ASSETS
Item 5.a

RC-D, Column B, Item 11

Item 6.a

RC-H, Item 61

Item 6.b

RC,

Item 7

RC-H, Items 61 + 8

Domestic office part of Items 6 + 7 + 8 + 9 + 10.a + 10.b + 11

LIABILITIES
Item 8

RC-E, Part 1, Columns A and C, Item 7

Item 8.a

RC-E, Memoranda, Items M.2(c) + M.2(d)

Item 9.a

RC,
Part of Item 14.a from commercial banks in the U.S. +
RC-H, Part of Items 4 + 5 from commercial banks in the U.S.

Item 9.b

RC,
Part of Item 14.a from others +
RC-H, Part of Items 4 + 5 from others

Item 10

RC-D, Column B, Item 15

Item 10.a

RC-D, Column B, Item 14

Item 11.a

RC-H, Item 71

Item 11.b

RC,

Item 12

RC-H, Items 71 + 9

Domestic office part of Items 19 + 20

MEMORANDA
Item M.1

RC-R, Domestic office part of Item 2

Item M.2(a)

RC-S, Domestic office part of Columns A and B and Part of Column G including commercial real
estate, Item 1

Item M.2(b)

RC-S, Domestic office part of Column C and Part of Column E including other revolving plans,
Item 1

Item M.2(c)

RC-S, Domestic office part of Column D and Part of Column E excluding other revolving plans,
Item 1

1. On Schedule RC-H, an amount is reported in Item 6 or Item 7, but not both.
March 31, 2011

FR 2644
Page 10

Relationship of FR 2644 Items to Items on the Quarterly Call Reports
FR 2644

FFIEC 031 and Non-RC-D Reporters
(For banks with both domestic and foreign offices)

ASSETS
Item 1

RC-A, Column B, Item 5

Item 2.a(1)

RC-H, Columns A and B, Items 13.a(1) + 13.b(1)

Item 2.a(2)

RC-H, Columns A and B, Items 10 + 11

Item 2.b(1)

RC-H, Columns A and B, Items 13.a(2) + 13.b(2)

Item 2.b(2)

RC-H, Columns A and B, Items 12 + 14 + 15 + Column B, Item 16

Item 3.a

RC,
Part of Item 3.a with commercial banks in the U.S. +
RC-H, Part of Item 3 with commercial banks in the U.S.

Item 3.b

RC,
Part of Item 3.a with others +
RC-H, Part of Item 3 with others

Item 4.a(1)

RC-C, Part 1, Column B, Item 1.c(1)

Item 4.a(2)

RC-C, Part 1, Column B, Items 1.a(1) + 1.a(2) + 1.b + 1.d + 1.e(1) + 1.e(2)

Item 4.a(3)

RC-C, Part 1, Column B, Items 1.c(2)(a) + 1.c(2)(b)

Item 4.b

RC-C, Part 1, Column B, Item 2.a

Item 4.c

RC-C, Part 1, Column B, Items 4.a + 4.b

Item 4.d(1)

RC-C, Part 1, Column B, Items 6.a + 6.b

Item 4.d(2)

RC-C, Part 1, Column B, Items 6.c + 6.d

Item 4.e

RC-C, Part 1, Column B, Items 2.b + 2.c + 3 + 7 + 8 + 9.a + 9.b(1) + 9.b(2) + 10

Item 4.f

RC,

Domestic office part of Item 4.c

Item 5

RC,

Domestic office part of Item 5

Item 5.a

N.A.

Item 6.a

RC-H, Item 61

Item 6.b

RC,

Item 7

RC-H, Items 61 + 8

Domestic office part of Items 6 + 7 + 8 + 9 + 10.a + 10.b + 11

1. On Schedule RC-H, an amount is reported in Item 6 or Item 7, but not both.
March 31, 2011

FR 2644
Page 11

Relationship of FR 2644 Items to Items on the Quarterly Call Reports (Continued)
FR 2644

FFIEC 031 and Non-RC-D Reporters
(For banks with both domestic and foreign offices)

LIABILITIES
Item 8

RC-E, Part 1, Columns A and C, Item 7

Item 8.a

RC-E, Memoranda, Items M.2(c) + M.2(d)

Item 9.a

RC,
Part of Item 14.a from commercial banks in the U.S. +
RC-H, Part of Items 4 + 5 from commercial banks in the U.S.

Item 9.b

RC,
Part of Item 14.a from others +
RC-H, Part of Items 4 + 5 from others

Item 10

RC,

Item 10.a

N.A.

Item 11.a

RC-H, Item 71

Item 11.b

RC,

Item 12

RC-H, Items 71 + 9

Domestic office part of Item 15

Domestic office part of Items 19 + 20

MEMORANDA
Item M.1

RC-R, Domestic office part of Item 2

Item M.2(a)

RC-S, Domestic office part of Columns A and B and Part of Column G including commercial real
estate, Item 1

Item M.2(b)

RC-S, Domestic office part of Column C and Part of Column E including other revolving plans,
Item 1

Item M.2(c)

RC-S, Domestic office part of Column D and Part of Column E excluding other revolving plans,
Item 1

1. On Schedule RC-H, an amount is reported in Item 6 or Item 7, but not both
March 31, 2011

FR 2644
Page 12

Relationship of FR 2644 Items to Items on the Quarterly Call Reports
FR 2644

FFIEC 041 and RC-D Reporters
(For banks with domestic offices only and $300 million or more in total assets)

ASSETS
Item 1

RC-A, Item 5

Item 2.a(1)

RC-B, Columns A and D, Items 4.a(1) + 4.a(2) + 4.b(1) + 4.c(1)(a) + 4.c(2)(a) +
RC-D, Items 4.a + 4.b + 4.d

Item 2.a(2)

RC-B, Columns A and D, Items 1 + 2.a + 2.b +
RC-D, Items 1 + 2

Item 2.b(1)

RC-B, Columns A and D, Items 4.a(3) + 4.b(2) + 4.b(3) + 4.c(1)(b) + 4.c(2)(b) +
RC-D, Items 4.c + 4.e

Item 2.b(2)

RC-B, Columns A and D, Items 3 + 5.a + 5.b(1) + 5.b(2) + 5.b(3) + 6.a + 6.b + Column D, Item 7 +
RC-D, Items 3 + 5.a(1) + 5.a(2) + 5.a(3) + 5.b + Part of Item 9 including mutual funds + Memoranda,
Item 7.a

Item 3.a

RC,

Part of Items 3.a + 3.b with commercial banks in the U.S.

Item 3.b

RC,

Part of Items 3.a + 3.b with others

Item 4.a(1)

RC-C, Part 1, Column B, Item 1.c(1) +
RC-D, Item 6.a(3)(a)

Item 4.a(2)

RC-C, Part 1, Column B, Items 1.a(1) + 1.a(2) + 1.b + 1.d + 1.e(1) + 1.e(2) +
RC-D, Items 6.a(1) + 6.a(2) + 6.a(4) + 6.a(5)

Item 4.a(3)

RC-C, Part 1, Column B, Items 1.c(2)(a) + 1.c(2)(b) +
RC-D, Items 6.a(3)(b)(1) + 6.a(3)(b)(2)

Item 4.b

RC-C, Part 1, Column A, Items 2.a(1) + 2.a(2)

Item 4.c

RC-C, Part 1, Column B, Item 4 +
RC-D, Item 6.b

Item 4.d(1)

RC-C, Part 1, Column B, Items 6.a + 6.b +
RC-D, Items 6.c(1) + 6.c(2)

Item 4.d(2)

RC-C, Part 1, Column B, Items 6.c + 6.d +
RC-D, Items 6.c(3) + 6.c(4)

Item 4.e

RC-C, Part 1, Column A, Items 2.b + 2.c(1) + 2.c(2) + Column B, Items 3 + 7 + 8 + 9.a + 9.b + 10 +
RC-D, Item 6.d

Item 4.f

RC,

Item 5

RC-D, Part of Item 9 excluding mutual funds + Item 11 - Memoranda, Item 7.a

Item 5.a

RC-D, Item 11

Item 4.c

March 31, 2011

FR 2644
Page 13

Relationship of FR 2644 Items to Items on the Quarterly Call Reports (Continued)
FR 2644

FFIEC 041 and RC-D Reporters
(For banks with domestic offices only and $300 million or more in total assets)

ASSETS
Item 6.a

N.A.

Item 6.b

RC,

Items 6 + 7 + 8 + 9 + 10.a + 10.b + 11

Item 7

RC,

Item 12

LIABILITIES
Item 8

RC-E, Columns A and C, Item 7

Item 8.a

RC-E, Memoranda, Items M.2(c) + M.2(d)

Item 9.a

RC,
Part of Items 14.a + 14.b from commercial banks in the U.S. +
RC-M, Part of Items 5.b(1)(a) + 5.b(1)(b) + 5.b(1)(c) + 5.b(1)(d) from commercial banks in the U.S.

Item 9.b

RC,
Part of Items 14.a + 14.b from others +
RC-M, Items 5.a(1)(a) + 5.a(1)(b) + 5.a(1)(c) + 5.a(1)(d) +
Part of Items 5.b(1)(a) + 5.b(1)(b) + 5.b(1)(c) + 5.b(1)(d) from others

Item 10

RC-D, Item 15

Item 10.a

RC-D, Item 14

Item 11.a

N.A.

Item 11.b

RC,

Items 19 + 20

Item 12

RC,

Item 21

MEMORANDA
Item M.1

RC-R, Item 2

Item M.2(a)

RC-S, Columns A and B and Part of Column G including commercial real estate, Item 1

Item M.2(b)

RC-S, Column C and Part of Column E including other revolving plans, Item 1

Item M.2(c)

RC-S, Column D and Part of Column E excluding other revolving plans, Item 1

March 31, 2011

FR 2644
Page 14

Relationship of FR 2644 Items to Items on the Quarterly Call Reports
FR 2644

FFIEC 041 and Non-RC-D Reporters
(For banks with domestic offices only and $300 million or more in total assets)

ASSETS
Item 1

RC-A, Item 5

Item 2.a(1)

RC-B, Columns A and D, Items 4.a(1) + 4.a(2) + 4.b(1) + 4.c(1)(a) + 4.c(2)(a)

Item 2.a(2)

RC-B, Columns A and D, Items 1 + 2.a + 2.b

Item 2.b(1)

RC-B, Columns A and D, Items 4.a(3) + 4.b(2) + 4.b(3) + 4.c(1)(b) + 4.c(2)(b)

Item 2.b(2)

RC-B, Columns A and D, Items 3 + 5.a + 5.b(1) + 5.b(2) + 5.b(3) + 6.a + 6.b + Column D, Item 7

Item 3.a

RC,

Part of Items 3.a + 3.b with commercial banks in the U.S.

Item 3.b

RC,

Part of Items 3.a + 3.b with others

Item 4.a(1)

RC-C, Part 1, Column B, Item 1.c(1)

Item 4.a(2)

RC-C, Part 1, Column B, Items 1.a(1) + 1.a(2) + 1.b + 1.d + 1.e(1) + 1.e(2)

Item 4.a(3)

RC-C, Part 1, Column B, Items 1.c(2)(a) + 1.c(2)(b)

Item 4.b

RC-C, Part 1, Column A, Items 2.a(1) + 2.a(2)

Item 4.c

RC-C, Part 1, Column B, Item 4

Item 4.d(1)

RC-C, Part 1, Column B, Items 6.a + 6.b

Item 4.d(2)

RC-C, Part 1, Column B, Items 6.c + 6.d

Item 4.e

RC-C, Part 1, Column A, Items 2.b + 2.c(1) + 2.c(2) + Column B, Items 3 + 7 + 8 + 9.a + 9.b + 10

Item 4.f

RC,

Item 4.c

Item 5

RC,

Item 5

Item 5.a

N.A.

Item 6.a

N.A.

Item 6.b

RC,

Items 6 + 7 + 8 + 9 + 10.a + 10.b + 11

Item 7

RC,

Item 12

March 31, 2011

FR 2644
Page 15

Relationship of FR 2644 Items to Items on the Quarterly Call Reports (Continued)
FR 2644

FFIEC 041 and Non-RC-D Reporters
(For banks with domestic offices only and $300 million or more in total assets)

LIABILITIES
Item 8

RC-E, Columns A and C, Item 7

Item 8.a

RC-E, Memoranda, Items M.2(c) + M.2(d)

Item 9.a

RC,
Part of Items 14.a + 14.b from commercial banks in the U.S. +
RC-M, Part of Items 5.b(1)(a) + 5.b(1)(b) + 5.b(1)(c) + 5.b(1)(d) from commercial banks in the U.S.

Item 9.b

RC,
Part of Items 14.a + 14.b from others +
RC-M, Items 5.a(1)(a) + 5.a(1)(b) + 5.a(1)(c) + 5.a(1)(d) +
Part of Items 5.b(1)(a) + 5.b(1)(b) + 5.b(1)(c) + 5.b(1)(d) from others

Item 10

RC,

Item 10.a

N.A.

Item 11.a

N.A.

Item 11.b

RC,

Items 19 + 20

Item 12

RC,

Item 21

Item 15

MEMORANDA
Item M.1

RC-R, Item 2

Item M.2(a)

RC-S, Columns A and B and Part of Column G including commercial real estate, Item 1

Item M.2(b)

RC-S, Column C and Part of Column E including other revolving plans, Item 1

Item M.2(c)

RC-S, Column D and Part of Column E excluding other revolving plans, Item 1

March 31, 2011

FR 2644
Page 16

Relationship of FR 2644 Items to Items on the Quarterly Call Reports
FR 2644

FFIEC 041 and RC-D Reporters
(For banks with domestic offices only and less than $300 million in total assets)

ASSETS
Item 1

RC,

Items 1.a + 1.b

Item 2.a(1)

RC-B, Columns A and D, Items 4.a(1) + 4.a(2) + 4.b(1) + 4.c(1)(a) + 4.c(2)(a) +
RC-D, Items 4.a + 4.b + 4.d

Item 2.a(2)

RC-B, Columns A and D, Items 1 + 2.a + 2.b +
RC-D, Items 1 + 2

Item 2.b(1)

RC-B, Columns A and D, Items 4.a(3) and 4.b(2) + 4.b(3) + Items 4.c(1)(b) + 4.c(2)(b) +
RC-D, Items 4.c + 4.e

Item 2.b(2)

RC-B, Columns A and D, Items 3 + 5.a + 5.b(1) + 5.b(2) + 5.b(3) + 6.a + 6.b + Column D, Item 7 +
RC-D, Items 3 + 5.a(1) + 5.a(2) + 5.a(3) + 5.b + Part of Item 9 including mutual funds and equity
securities

Item 3.a

RC,

Part of Items 3.a + 3.b with commercial banks in the U.S.

Item 3.b

RC,

Part of Items 3.a + 3.b with others

Item 4.a(1)

RC-C, Part 1, Column B, Item 1.c(1) +
RC-D, Item 6.a(3)(a)

Item 4.a(2)

RC-C, Part 1, Column B, Items 1.a(1) + 1.a(2) + 1.b + 1.d + 1.e(1) + 1.e(2) +
RC-D, Items 6.a(1) + 6.a(2) + 6.a(4) + 6.a(5)

Item 4.a(3)

RC-C, Part 1, Column B, Items 1.c(2)(a) + 1.c(2)(b) +
RC-D, Items 6.a(3)(b)(1) + 6.a(3)(b)(2)

Item 4.b

RC-C, Part 1, Column B, Part of Item 2 with commercial banks in the U.S.

Item 4.c

RC-C, Part 1, Column B, Item 4 +
RC-D, Item 6.b

Item 4.d(1)

RC-C, Part 1, Column B, Items 6.a + 6.b +
RC-D, Items 6.c(1) + 6.c(2)

Item 4.d(2)

RC-C, Part 1, Column B, Items 6.c + 6.d +
RC-D, Items 6.c(3) + 6.c(4)

Item 4.e

RC-C, Part 1, Column B, Part of Item 2 with others + Items 3 + 7 + 8 + 9.a + 9.b + 10 +
RC-D, Item 6.d

Item 4.f

RC,

Item 5

RC-D, Part of Item 9 excluding mutual funds and equity securities + Item 11

Item 5.a1

RC-D, Item 11

Item 6.a

N.A.

Item 4.c

March 31, 2011

FR 2644
Page 17

Relationship of FR 2644 Items to Items on the Quarterly Call Reports (Continued)
FR 2644

FFIEC 041 and RC-D Reporters
(For banks with domestic offices only and less than $300 million in total assets)

ASSETS
Item 6.b

RC,

Items 6 + 7 + 8 + 9 + 10.a + 10.b + 11

Item 7

RC,

Item 12

LIABILITIES
Item 8

RC-E, Columns A and C, Item 7

Item 8.a

RC-E, Memoranda, Items M.2(c) + M.2(d)

Item 9.a

RC,
Part of Items 14.a + 14.b from commercial banks in the U.S. +
RC-M, Part of Items 5.b(1)(a) + 5.b(1)(b) + 5.b(1)(c) + 5.b(1)(d) from commercial banks in the U.S.

Item 9.b

RC,
Part of Items 14.a and 14.b from others +
RC-M, Items 5.a(1)(a) + 5.a(1)(b) + 5.a(1)(c) + 5.a(1)(d) +
Part of Items 5.b(1)(a) + 5.b(1)(b) + 5.b(1)(c) + 5.b(1)(d) from others

Item 10

RC-D, Item 15

Item 10.a

RC-D, Item 14

Item 11.a

N.A.

Item 11.b

RC,

Items 19 + 20

Item 12

RC,

Item 21

MEMORANDA
Item M.1

RC-R, Item 2

Item M.2(a)

RC-S, Columns A and B and Part of Column G including commercial real estate, Item 1

Item M.2(b)

RC-S, Column C and Part of Column E including other revolving plans, Item 1

Item M.2(c)

RC-S, Column D and Part of Column E excluding other revolving plans, Item 1

March 31, 2011

FR 2644
Page 18

Relationship of FR 2644 Items to Items on the Quarterly Call Reports
FR 2644

FFIEC 041 and Non-RC-D Reporters
(For banks with domestic offices only and less than $300 million in total assets)

ASSETS
Item 1

RC,

Items 1.a + 1.b

Item 2.a(1)

RC-B, Columns A and D, Items 4.a(1) + 4.a(2) + 4.b(1) + 4.c(1)(a) + 4.c(2)(a)

Item 2.a(2)

RC-B, Columns A and D, Items 1 + 2.a + 2.b

Item 2.b(1)

RC-B, Columns A and D, Items 4.a(3) and 4.b(2) + 4.b(3) + 4.c(1)(b) + 4.c(2)(b)

Item 2.b(2)

RC-B, Columns A and D, Items 3 + 5.a + 5.b(1) + 5.b(2) + 5.b(3) + 6.a + 6.b + Column D, Item 7

Item 3.a

RC,

Part of Items 3.a + 3.b with commercial banks in the U.S.

Item 3.b

RC,

Part of Items 3.a + 3.b with others

Item 4.a(1)

RC-C, Part 1, Column B, Item 1.c(1)

Item 4.a(2)

RC-C, Part 1, Column B, Items 1.a(1) + 1.a(2) + 1.b + 1.d + 1.e(1) + 1.e(2)

Item 4.a(3)

RC-C, Part 1, Column B, Items 1.c(2)(a) + 1.c(2)(b)

Item 4.b

RC-C, Part 1, Column B, Part of Item 2 with commercial banks in the U.S.

Item 4.c

RC-C, Part 1, Column B, Item 4

Item 4.d(1)

RC-C, Part1, Column B, Items 6.a + 6.b

Item 4.d(2)

RC-C, Part 1, Column B, Items 6.c + 6.d

Item 4.e

RC-C, Part 1, Column B, Part of Item 2 with others + Items 3 + 7 + 8 + 9.a + 9.b + 10

Item 4.f

RC,

Item 4.c

Item 5

RC,

Item 5

Item 5.a

N.A.

Item 6.a

N.A.

Item 6.b

RC,

Items 6 + 7 + 8 + 9 + 10.a + 10.b + 11

Item 7

RC,

Item 12

March 31, 2011

FR 2644
Page 19

Relationship of FR 2644 Items to Items on the Quarterly Call Reports (Continued)
FR 2644

FFIEC 041 and Non-RC-D Reporters
(For banks with domestic offices only and less than $300 million in total assets)

LIABILITIES
Item 8

RC-E, Columns A and C, Item 7

Item 8.a

RC-E, Memoranda, Items M.2(c) + M.2(d)

Item 9.a

RC,
Part of Items 14.a + 14.b from commercial banks in the U.S. +
RC-M, Part of Items 5.b(1)(a) + 5.b(1)(b) + 5.b(1)(c) + 5.b(1)(d) from commercial banks in the U.S.

Item 9.b

RC,
Part of Items 14.a and 14.b from others +
RC-M, Items 5.a(1)(a) + 5.a(1)(b) + 5.a(1)(c) + 5.a(1)(d) +
Part of Items 5.b(1)(a) + 5.b(1)(b) + 5.b(1)(c) + 5.b(1)(d) from others

Item 10

RC,

Item 10.a

N.A.

Item 11.a

N.A.

Item 11.b

RC,

Items 19 + 20

Item 12

RC,

Item 21

Item 15

MEMORANDA
Item M.1

RC-R, Item 2

Item M.2(a)

RC-S, Columns A and B and Part of Column G including commercial real estate, Item 1

Item M.2(b)

RC-S, Column C and Part of Column E including other revolving plans, Item 1

Item M.2(c)

RC-S, Column D and Part of Column E excluding other revolving plans, Item 1

March 31, 2011

FR 2644
Page 20

Relationship of FR 2644 Items to Items on the Quarterly Call Reports
FR 2644

FFIEC 002 (For U.S. branches and agencies of foreign banks)

ASSETS
Item 1

A,

Column A minus Column B, Item 6

Item 2.a(1)

RAL,

Column A minus Column B, Items 1.c(2)(a) + 1.f(2)(a)

Item 2.a(2)

RAL,

Column A, Items 1.b(1) + 1.b(2) + Column A minus Column B, item 1.f(1)

Item 2.b(1)

RAL,

Column A minus Column B, Items 1.c(2)b + 1.f(2)(b)

Item 2.b(2)

RAL,

Column A minus Column B, Items 1.c(1) + 1.c(3) + 1.c(4) + 1.f(3) + 1.f(4)
excluding non-securities Memoranda, Column A minus Column B,
Items 5.a(1) + 5.a(2) + 5.a(3)(a) + 5.a(3)(b) + 5.a(4) + 5.a(5) + 5.b + 5.c +10

RAL,

Item 3.a

RAL,

Column A minus Column B, Items 1.d(1)(a) + 1.d(2)(a)

Item 3.b

RAL,

Column A minus Column B, Items 1.d(1)(b) + 1.d(1)(c) + 1.d(2)(b) + 1.d(2)(c)

Item 4.a(1)

C,
RAL,

Part 1, Column A minus Column B, Item 1.c(1) +
Memoranda, Column A minus Column B, Item 5.a(3)(a)

Item 4.a(2)

C,
RAL,

Part 1, Column A minus Column B, Items 1.a + 1.b + 1.d + 1.e +
Memoranda, Column A minus Column B, Items 5.a(1) + 5.a(2) + 5.a(4) + 5.a(5)

Item 4.a(3)

C,
RAL,

Part 1, Column A minus Column B, Item 1.c(2) +
Memoranda, Column A minus Column B, Item 5.a(3)(b)

Item 4.b

C,

Part 1, Column A minus Column B, Items 2.a(1) + 2.a(2)

Item 4.c

C,
RAL,

Part 1, Column A minus Column B, Items 4.a + 4.b +
Memoranda, Column A minus Column B, Item 5.b

Item 4.d(1)

N.A.

Item 4.d(2)

N.A.

Item 4.e

C,
RAL,

Part 1, Column A minus Column B, Items 2.b + 2.c(1) + 2.c(2) + 3 + 6 + 7 + 8 + 9.a + 9.b +
Memoranda, Column A minus Column B, Item 5.c

Item 4.f

M,

Domestic office part of Part IV, Item 1

Item 5

RAL,
RAL,

Column A minus Column B, Item 1.f(4) excluding securities Memoranda, Column A minus Column B,
Items 5.a(1) + 5.a(2) + 5.a(3)(a) + 5.a(3)(b) + 5.a(4) + 5.a(5) + 5.b + 5.c

Item 5.a

RAL,

Memoranda, Column A minus Column B, Item 10

Item 6.a

RAL,

Column A, Item 2.a1 minus Column B, Item 2.b1

1. On Schedule RAL, an amount is reported in Item 2 or Item 5, but not both.
March 31, 2011

FR 2644
Page 21

Relationship of FR 2644 Items to Items on the Quarterly Call Reports (Continued)
FR 2644

FFIEC 002 (For U.S. branches and agencies of foreign banks)

ASSETS
Item 6.b

RAL,

Column A minus Column B, Item 1.h

Item 7

RAL,

Column A minus Column B, Item 1.i +
Column A, Item 2.a1 minus Column B, Item 2.b1

Item 8

E,

Columns A and C, Item 7

Item 8.a

E,

Memoranda, Item M.1(a)

Item 9.a

RAL,
P,

Column A minus Column B, Items 4.b(1)(a) + 4.b(2)(a) +
Column A minus Column B, Items 1.a + 1.b

Item 9.b

RAL,
P,

Column A minus Column B, Items 4.b(1)(b) + 4.b(2)(b) +
Column A minus Column B, Items 2.a + 2.b + 3

Item 10

RAL,

Column A minus Column B, Item 4.e

Item 10.a

RAL,

Memoranda, Column A minus Column B, Item 11

Item 11.a

RAL,

Column A, Item 5.a1 minus Column B, Item 5.b1

Item 11.b

RAL,

Column A minus Column B, Item 4.f

Item 12

RAL,

Column A minus Column B, Item 4.g +
Column A, Item 5.a1 minus Column B, Item 5.b

Item M.1

RAL,

Memoranda, Column A minus Column B, Item 3 minus Item 4

Item M.2(a)

S,

Domestic office part of Columns A and B and Part of Column G including commercial real
estate, Item 1

Item M.2(b)

S,

Domestic office part of Column C and Part of Column E including other revolving plans,
Item 1

Item M.2(c)

S,

Domestic office part of Column D and Part of Column E excluding other revolving plans,
Item 1

LIABILITIES

MEMORANDA

1. On Schedule RAL, an amount is reported in Item 2 or Item 5, but not both.
March 31, 2011