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

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

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

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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
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.
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.)
Transactions

Currency-Denominated

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.

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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
domestic-office 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 on the FFIEC’s web site for preparation of
the appropriate Call Report.(Link to FFIEC website for
031
aand
041
reportersfilers:
Report.
:
http://www.ffiec.gov/PDF/FFIEC_forms/FFIEC031_FFIE
C041_201106_i.pdf; .) (Link to FFIEC website for 002
reportersfilers:
http://www.ffiec.gov/PDF/FFIEC_forms/FFIEC002_2011
06_i.pdf.) For items that do not correspond exactly t[vll1]o
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.
Government-sponsored 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,

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available-for-sale,
or
held-for-trading,
including
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.

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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 RC-C 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 through[vll2] 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 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. a. Real estate loans. For all reporters,
include all loans secured by real estate (other than
those to states and political subdivisions) regardless
of purpose and regardless of whether originated by
the reporting bank, purchased from others, or first or
junior lien. Include all such loans held as trading
assets.

Item 4.a.1. Real estate loans: Revolving home
equity loans. For all reporters, include all
open-end loansines of credit secured by 1-4 family
residential properties and extended under lines of
credit. These loans are typically junior liens
accessed by check or credit card.
Item 4.a.2. Real estate loans: Commercial real
estate loans. For all reporters, include 1-4 family
construction loans, other construction and all land
development and other land loans, loans secured by
farmland, loans secured by multifamily (5 or more)
residential properties, loans secured by
owner-occupied nonfarm, nonresidential properties
and loans secured by other nonfarm nonresidential
properties.
Item 4.a.3. Real estate loans: All other loans
secured by residential real estate. For all
reporters, include all closed-end loans secured by
1-4 family residential properties, both first
mortgages and junior liens.
Item 4.b. Loans to, and acceptances of,
commercial banks in the U.S. (including U.S.
branches and agencies of foreign banks). For all
reporters, include all loans (other than those
secured by real estate), including overdrafts, to
domestic commercial banks and U.S. branches and
agencies of foreign banks. Include the reporting
bank’s own acceptances discounted and held in its
portfolio when the account party is another
depository institution. Exclude loans to bank
holding companies, loans to foreign banks, and
loans to other depository institutions such as state
savings banks, savings and loan associations, and
credit unions.
Item 4.c. Commercial and industrial loans. For
all reporters, include loans for commercial and
industrial purposes to sole proprietorships,
partnerships, corporations, other business
enterprises, and to individuals, whether secured
(other than by real estate) or unsecured, installment,
or single-payment., originated by the reporting bank
or purchased from others, to U.S. and non-U.S.
addressees. Include the reporting bank’s own
acceptances that it holds in its portfolio when the
account party is a commercial and industrial
enterprise., Include loans extended under credit
cards and other related plans issued in the name of
a commercial and industrial enterprise. Include all
such loans held as trading assets.

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Item 4.d.1. Consumer loans: Credit cards and
other revolving credit plans. For all reporters,
include all extensions of credit to individuals for
household, family, and other personal expenditures
arising from credit cards or from prearranged
overdraft plans, whether originated or purchased.
Exclude loans secured by real estate (i.e., revolving
home equity lines of credit). Deposits accumulated
by borrowers for payment of personal loans
(“hypothecated deposits”) should be netted against
related loans. Include all such loans held as trading
assets.
Item 4.d.2. Consumer loans: Other consumer
loans (including single payment, installment,
and all student loans). For all reporters, include
all other consumer loans to individuals for
household, family, and other personal expenditures,
arising from credit plans not accessed by credit
cards and other revolving credit plans,
includingsuch as loans to purchase household
appliances, automobiles, and mobile homes;, home
improvement loans (not secured by real estate);,
student loans;, loans for educational dexpenses,
medical expenses, vacations, and personal taxes, ,
personal taxes, and consolidation of personal debt.
Exclude loans to individuals to purchase or carry
securities or for commercial, industrial, and
professional purposes. Include all such loans held
as trading assets.

Item 4.e. All other loans and leases.

FFIEC 031 and 041 reporters: Include all loans and
leases as reported on Schedule RC-C of the Call
Report that cannot be properlyand 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: (2.b) loans to other
(nonbank) depository institutions in the U.S.;, (2.c)
loans to banks in foreign countries;, (3) loans to
finance agricultural production and other loans to
farmers; (7) loans to foreign governments and official
institutions;, loans to finance agricultural production
and other loans to farmers, (8) obligations (other
than securities and leases) of states and political
subdivisions in the U.S.;(9.a) loans to nondepository
financial institutions; (9.b.1) loans for purchasing or
carrying securities;, and (10) lease financing
receivables (net of unearned income). Consistent
with the Call Report, this item includess loans to

nonbank financial institutions and all loans
elsewhere classified.

[vll3] not

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: (2.b) loans to
other (nonbank) depository institutions in the U.S.;,
(2.c) loans to banks in foreign countries, (3) loans to
other financial institutions; (6) loans to foreign
governments and official institutions[vll4]; (7) loans for
purchasing or carrying securities;, (9) and lease
financing receivables (net of unearned income).
Consistent with the FFIEC 002, this item includes
loans to nonbank financial institutions, loans [vll5] 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 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.
For treatment of unearned income, please refer to
the instructions for item 4 above. Include all such
loans held as trading assets.
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

DRAFT
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.
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 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
recently-available 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.)
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: For the reporting branch or
agency, excluding its IBF, Exclude from this item own
IBFs, and report only a single net position in either
item 6.a (net due from) or item 11.a (net due to) that
represents the net position of the reporter relative to
its own foreign offices, Edge and Agreement
subsidiaries, IBFs, own head office, and other related
depository institutions in the U.S.with the head office
and related depository institutions. 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.
NOTE:ote that Tthe net due from/due to positions of
the reporting branches orand agency’sies’ own IBFs
with other related depository institutions isare to be
excluded from these items. The positions of the
reporting branches orand agencyies with itstheir own
IBFs isare to be reflected in the overall net due
from/due to positions of the branches orand
agencyies. 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.
NOTE: Exclude the separate net due from/due to
positions of the reporting branch or agency’s own IBF
with related depository institutions other than the
reporter.

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, direct and indirect investments in
real estate ventures, 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[vll6].

DRAFT
FFIEC 031 reporters: This item differs
counterpart on the FFIEC 031, which
consolidated assets for all foreign and
offices. This report covers only assets in
offices.

from its
includes
domestic
domestic

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.
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 allthe sum of
total time certificates of deposits and open-account
time deposits with balances of $100,000 through
$250,000 and alltotal
suchtime
deposits with
balances of more than $250,000.
All reporters: Exclude from this item all time

deposits issued to deposit brokers in the form of
large
($100,000 or more) certificates of deposit that
have been participated out by the broker in
shares of less than $100,000.
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 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.
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
recently-available 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 this item,
even if it has such derivatives. (These balances
should be included in item 10, Trading liabilities.)
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.
FFIEC 031 reporters: This item corresponds to
Schedule RC-H, item 7, of the Call Report.
FFIEC 002 reporters: For the reporting branch or
agency, report only a single net position in either item
6.a (net due from) or item 11.a (net due to) that
represents the net position of the reporter relative to
its own foreign offices, Edge and Agreement
subsidiaries, IBFs, own head office, and other related
depository institutions in the U.S. 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.

DRAFT
NOTE: Exclude the separate net due from/due to
positions of the reporting branch or agency’s own
IBF with related depository institutions other than the
reporter.
FFIEC 002 reporters: For the reporting branch or
agency, excluding its IBF, Exclude own IBFs, and
report only a single net position in either item 6.a or
item
11.a that represents its the net position with the head
office and related depository institutions. NOTE: ote
that Tthe net due from/due to positions of the
reporting branches orand agency’sies’ own IBFs with
other related depository institutions isare to be
excluded from these items. The positions of the
reporting branches orand agencyies with itstheir own
IBFs isare to be reflected in the overall net due
from/due to positions of the branches orand
agencyies. 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.

DRAFT
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 off-balance sheet credit
exposures, and other liabilities.
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).
Item M.1. Net unrealized
available-for-sale securities.

gains

(losses)

on

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.
FR 2644
Page 7

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 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.2.a. Outstanding principal balance of
assets sold and securitized by the reporting
bank with servicing retained or with recourse or
other seller-provided credit enhancements:
Real estate loans. For all reporters, exclude from
this item the outstanding balance of 1-4 family
residential mortgages sold to the Federal National
Mortgage Association (Fannie Mae) or the Federal
Home Loan Mortgage Corporation (Freddie Mac)
that the government-sponsored agency in turn
securitizes.