Form Schedule RI-C Schedule RI-C Schedule RI-C Forms and Instructions

Proposed Call Report Schedule RI-C –
Disaggregated Data on the Allowance for Loan and Lease Losses

Draft Forms and Instructions

November 8, 2012

DRAFT
FFIEC 031

Schedule RI-C – Disaggregated Data on the Allowance for Loan and Lease Losses

To Be Completed by
Institutions with $1 Billion or
More in Total Assets

(Column A)
Recorded Investment:
Individually Evaluated
for Impairment
(ASC 310-10-35)

Dollar Amount in Thousands RCFD

Bil

Mil

Thou

(Column B)
Allowance Balance:
Individually Evaluated
for Impairment
(ASC 310-10-35)

RCFD

Bil

Mil Thou RCFD

1. Real estate loans:
a. Construction loans
b. Commercial real estate loans
c. Residential real estate loans
2. Commercial loans1
3. Credit cards
4. Other consumer loans
5. Unallocated, if any
6. Total (for each column, sum of items
1.a through 5)
1

(Column C)
Recorded Investment:
Collectively Evaluated
for Impairment
(ASC 450-20)

Include all loans and leases not reported as real estate loans, credit cards, or other consumer loans.

Bil

Mil

(Column D)
Allowance Balance:
Collectively Evaluated
for Impairment
(ASC 450-20)

Thou RCFD

Bil

Mil

(Column E)
Recorded Investment:
Purchased CreditImpaired Loans
(ASC 310-30)

Thou RCFD

Bil

Mil

(Column F)
Allowance Balance:
Purchased CreditImpaired Loans
(ASC 310-30)

Thou RCFD

Bil

Mil Thou

DRAFT
FFIEC 041

Schedule RI-C – Disaggregated Data on the Allowance for Loan and Lease Losses

To Be Completed by
Institutions with $1 Billion or
More in Total Assets

(Column A)
Recorded Investment:
Individually Evaluated
for Impairment
(ASC 310-10-35)

Dollar Amount in Thousands RCON Bil

Mil

(Column B)
Allowance Balance:
Individually Evaluated
for Impairment
(ASC 310-10-35)

Thou RCON

Bil

Mil Thou RCON

1. Real estate loans:
a. Construction loans
b. Commercial real estate loans
c. Residential real estate loans
2. Commercial loans1
3. Credit cards
4. Other consumer loans
5. Unallocated, if any
6. Total (for each column, sum of items
1.a through 5)
1

(Column C)
Recorded Investment:
Collectively Evaluated
for Impairment
(ASC 450-20)

Include all loans and leases not reported as real estate loans, credit cards, or other consumer loans.

Bil

Mil

(Column D)
Allowance Balance:
Collectively Evaluated
for Impairment
(ASC 450-20)

Thou RCON

Bil

Mil

(Column E)
Recorded Investment:
Purchased CreditImpaired Loans
(ASC 310-30)

Thou RCON

Bil

Mil

(Column F)
Allowance Balance:
Purchased CreditImpaired Loans
(ASC 310-30)

Thou RCON

Bil

Mil Thou

FFIEC 031 and 041

RI-C – DISAGGREGATED ALLOWANCE DATA

DRAFT
SCHEDULE RI-C – DISAGGREGATED DATA ON THE ALLOWANCE FOR LOAN
AND LEASE LOSSES
General Instructions
Schedule RI-C is to be completed by institutions with $1 billion or more in total assets.
This schedule has six columns for the disclosure by portfolio category of the balance in the allowance for
loan and lease losses at the end of each quarter disaggregated on the basis of the reporting institution’s
impairment method and the related recorded investment in loans (and, as applicable, leases) held for
investment (excluding loans held for investment that the institution has elected to report at fair value
under a fair value option) disaggregated in the same manner: two columns for information on loans
individually evaluated for impairment, two columns for information on loans and leases collectively
evaluated for impairment, and two columns for purchased credit-impaired loans. For further information
on loan impairment methods, see the Glossary entries for “loan impairment” and “purchased impaired
loans and debt securities.”
Loans and leases held for investment are loans and leases that the institution has the intent and ability to
hold for the foreseeable future or until maturity or payoff.
The loan and lease portfolio categories for which allowance and related recorded investment amounts are
to be reported in Schedule RI-C represent general categories rather than the standardized loan
categories defined in Schedule RC-C, part I, Loans and Leases. Based on the manner in which it
segments its portfolio for purposes of applying its allowance methodology, each institution should report
each component of the overall allowance reported in Schedule RC, item 4.c, and the recorded investment
in the related loans and leases in the Schedule RI-C general loan category that best corresponds to the
1
characteristics of the related loans and leases. The sum of the recorded investment amounts reported in
Schedule RI-C (plus the fair value of loans held for investment for which the fair value option has been
elected) must equal the balance sheet amount of held-for-investment loans and leases reported in
Schedule RC, item 4.b, “Loans and leases, net of unearned income.”
Column Instructions
Columns A and B: For each of the specified general categories of loans held for investment, report
in column A the recorded investment in individually evaluated loans that have been determined to be
impaired as defined in ASC Subtopic 310-10, Receivables – Overall (formerly FASB Statement
No. 114, “Accounting by Creditors for Impairment of a Loan,” as amended), including all loans
restructured in troubled debt restructurings, and report in column B the balance of the allowance for loan
and lease losses attributable to these individually impaired loans measured in accordance with ASC
Subtopic 310-10.
Columns C and D: For each of the specified general categories of loans and leases held for investment,
report in column C the recorded investment in loans and leases that have been collectively evaluated for
impairment in accordance with ASC Subtopic 450-20, Contingencies – Loss Contingencies (formerly
FASB Statement No. 5, “Accounting for Contingencies”) and report in column D the balance in the
allowance for loan and lease losses attributable to these collectively evaluated loans and leases
measured in accordance with ASC Subtopic 450-20. Also report in column D any unallocated portion of
the allowance for loan and lease losses for loans collectively evaluated for impairment.

1

For example, based on its allowance methodology, one institution’s allowance components for credit cards might
relate to both consumer and business credit card receivables, but another institution’s allowance components for
credit cards might relate only to consumer credit card receivables.

FFIEC 031 and 041

RI-C-1
(3-13)

RI-C – DISAGGREGATED ALLOWANCE DATA

FFIEC 031 and 041

RI-C – DISAGGREGATED ALLOWANCE DATA

DRAFT
Column Instructions (cont.)
Columns E and F: For each of the specified general categories of loans held for investment, report
in column E the recorded investment in purchased credit-impaired loans as defined in ASC
Subtopic 310-30, Receivables – Loans and Debt Securities Acquired with Deteriorated Credit Quality
(formerly AICPA Statement of Position 03-3, “Accounting for Certain Loans or Debt Securities Acquired
in a Transfer”) and report in column F the balance in the allowance for loan and lease losses attributable
to these purchased credit-impaired loans measured in accordance with ASC Subtopic 310-30.
Item Instructions
Item No.

Caption and Instructions

1

Real estate loans:

1.a

Construction loans. Report in the appropriate column, disaggregated on the basis of
impairment method, the balance in the allowance for loan and lease losses for and the
related recorded investment in held-for-investment construction loans. Exclude loans that the
institution has elected to report at fair value under a fair value option.

1.b

Commercial real estate loans. Report in the appropriate subitem and column,
disaggregated on the basis of impairment method, the balance in the allowance for loan and
lease losses for and the related recorded investment in held-for-investment commercial real
estate loans. Exclude loans that the institution has elected to report at fair value under a fair
value option.

1.c

Residential real estate loans. Report in the appropriate column, disaggregated on the
basis of impairment method, the balance in the allowance for loan and lease losses for and
the related recorded investment in residential real estate loans. Exclude loans that the
institution has elected to report at fair value under a fair value option.

2

Commercial loans. Report in the appropriate column, disaggregated on the basis of
impairment method, the balance in the allowance for loan and lease losses for and the
related recorded investment in all held-for-investment commercial loans. For purposes of this
item, commercial loans include all loans and leases not reported as real estate loans, credit
cards, or other consumer loans. Exclude loans that the institution has elected to report at fair
value under a fair value option.

3

Credit cards. Report in the appropriate column, disaggregated on the basis of impairment
method, the balance in the allowance for loan and lease losses for and the related recorded
investment in all held-for-investment extensions of credit arising from credit cards. Exclude
loans that the institution has elected to report at fair value under a fair value option.

4

Other consumer loans. Report in the appropriate column, disaggregated on the basis of
impairment method, the balance in the allowance for loan and lease losses for and the
related recorded investment in all held-for-investment consumer loans other than credit
cards. Exclude loans that the institution has elected to report at fair value under a fair value
option.

5

Unallocated, if any. Report in column D the amount of any unallocated portion of the
allowance for loan and lease losses for loans collectively evaluated for impairment. An
institution is not required to have an unallocated portion of the allowance.

FFIEC 031 and 041

RI-C-2
(3-13)

RI-C – DISAGGREGATED ALLOWANCE DATA

FFIEC 031 and 041

RI-C – DISAGGREGATED ALLOWANCE DATA

DRAFT
Item No.
6

Caption and Instructions
Total. For each column in Schedule RI-C, report the sum of items 1 through 5.
The sum of the amounts reported in Schedule RI-C, item 6, columns B, D, and F must equal
Schedule RC, item 4.c, “Allowance for loan and lease losses.”
The amount reported in Schedule RI-C, item 5, column F, must equal Schedule RC-C,
part I, Memorandum item 7.b, “Carrying amount included in Schedule RC-C, part I, items 1
through 9.”
The amount reported in Schedule RI-C, item 6, column F, must equal Schedule RI-B, part II,
Memorandum item 4, “Amount of allowance for post-acquisition credit losses on purchased
credit-impaired loans accounted for in accordance with FASB ASC 310-30.”
The sum of the amounts reported in Schedule RI-C, item 6, columns A, C, and E, plus the
amount reported in Schedule RC-Q, item 4, column A, “Total fair value reported on
Schedule RC” for loans and leases held for investment, must equal Schedule RC, item 4.b,
“Loans and leases, net of unearned income.”

FFIEC 031 and 041

RI-C-3
(3-13)

RI-C – DISAGGREGATED ALLOWANCE DATA