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FFIEC 031 Call Report
Proposed Reporting Changes to
Schedules RI-A, RI-E, RC-C, RC-F, RC-O, and RC-R
for June 30, 2013
As of May 23, 2013
NOTE: This draft, which is subject to change, presents the Call Report schedules on which items will
be added or revised effective June 30, 2013, as described in the banking agencies’ final Federal Register
notice published on May 23, 2013 (http://www.gpo.gov/fdsys/pkg/FR-2013-05-23/pdf/2013-12220.pdf).
These Call Report revisions are subject to approval by the U.S. Office of Management and Budget.
Questions and comments concerning these proposed reporting changes may be submitted to the FFIEC
by going to http://www.ffiec.gov/contact/default.aspx, clicking on “Reporting Forms” under the “Reports”
caption on the Web page, and completing the Feedback Form.
FFIEC 031
Page 9 of 72
RI-5
Schedule RI-AChanges in Bank Equity Capital
Dollar Amounts in Thousands
1. Total bank equity capital most recently reported for the December 31, 2012, Reports of
Condition and Income (i.e., after adjustments from amended Reports of Income) .................
2. Cumulative effect of changes in accounting principles and corrections of material accounting
errors*
2.
3.
4.
3. Balance end of previous calendar year as restated (sum of items 1 and 2) ..........................
4. Net income (loss) attributable to bank (must equal Schedule RI, item 14)............................
5. Sale, conversion, acquisition, or retirement of capital stock, net
(excluding treasury stock transactions) ........................................................................
6. Treasury stock transactions, net.................................................................................
7. Changes incident to business combinations, net............................................................
8. LESS: Cash dividends declared on preferred stock ........................................................
9. LESS: Cash dividends declared on common stock ........................................................
10. Other comprehensive income’ ...................................................................................
11. Other tran3action3 with parent holding company* (not included in items 5, 0, 0, or 3 ebove).
12. Total bank equity capital end of current period (sum of items 3 through 11)
(must equal Schedule RC, item 27.a) ..........................................................................
5.
6.
7.
8.
9.
12.
Replace with INSERT A
**Describe on Schedule RI E- Explanations.
1. Includes, but is not limited to, changes in net unrealized holding gains (losses) on available-for-sale securities, changes in accumulated net gains
(losses) on cash flow, hedges, foreign currency translation adjustments, and pension and other postretirement plan-related changes other than net
periodic benefit cost.o
Schedule RI-BCharge-offs and Recoveries on Loans and Leases
and Changes in Allowance for Loan and Lease Losses
Part I. Charge-offs and Recoveries on Loans and Leases
Part I includes charge-offs and recoveries through
the allocated transfer risk reserve.
Dollar Amounts in Thousands
1. Loans secured by real estate:
a. Construction, land development, and other land loans in domestic
offices:
(1) 1-4 family residential construction loans..............................
(2) Other construction loans and all land development and other
landloans .....................................................................
b. Secured by farmland in domestic offices ...................................
c. Secured by 1-4 family residential properties in domestic offices:
(1) Revolving, open-end loans secured by 1-4 family residential
properties and extended under lines of credit ........................
(2) Closed-end loans secured by 1-4 family residential properties:
(a) Secured by first liens ...................................................
(b) Secured by junior liens .................................................
d. Secured by multifamily (5 or more) residential properties in
domestic offices...................................................................
e. Secured by nonfarm nonresidential properties in domestic offices:
(1) Loans secured by owner-occupied nonfarm nonresidential
properties......................................................................
(2) Loans secured by other nonfarm nonresidential properties.......
f. In foreign offices .................................................................
(Column A)
Charge-offs’
RIAD
I
(Column B)
Recoveries
Calendar Year-to-date
Mil Thou RIAD Bil
I
Bil
35841
I
I
1
i
I
1
54111
I
I
C8911
C8931
C234
C2351
I
35881
I
I
C892!
C8941
Mil
I
1
I
54121
I
I
C895
C896
C897
C898
B512
B513
1.c.(1)
1 .c.(2)(a)
1 .c.(2)(b)
C218
35891
1.a.(1)
1. a. (2)
1. b.
3585
C217
I
Thou
I
id.
1.e.(1)
1 .e.(2)
1. f.
1. Include write-downs arising from transfers of loans to a held-for-sale account.
03/2013
INSERT A – FFIEC 031 – SCHEDULE RI-A, ITEM 11
11. Other transactions with stockholders (including a parent holding company)*
(not included in items 5, 6, 8, or 9 above) ................................................
4415
FFIEC 031
Page 15 of 72
RI-11
Schedule RI-EContinued
Dollar Amounts in Thousands
4. Cumulative effect of changes in accounting principles and corrections of material accounting errors
(from Schedule RI-A, item 2) (itemize and describe all such effects):
’TEXT’
a. IB526l
TEXT I
b. B527l
(from Schedule RI-A, item 11)
(ite.rnizP.anddecrIbe
1 TEXT
a. I 4498
I TEXT
-
I
6. Adjustments to allowance for loan and lease losses (from Schedule RI-B, Part Il, item 6)
(itemize and describe all adjustments):
’TEXT
a. I 4521 I
I TEXT’
b. I 4522 1
7. Other explanations (the space below is provided for the bank to briefly describe, at its option, any
other significant items affecting the Report of Income):
RIAD
I
Year-to-date
Bil
Mil Thou
B526
I
I
I
a.
B527
4 b.
-
1
-
44981
I
a.
5 b.
_______________
45211
I
6 a.
4522
6Lb.
I
RIAD Yes
Comments? .....................................................................................................................
I
147691
No
7
Other explanations (please type or print clearly):
(TEXT 4769)
Replace with INSERT B i
06/2012
INSERT B – FFIEC 031 – SCHEDULE RI-E, ITEM 5
5.
Other transactions with stockholders (including a parent holding company)
(from Schedule RI-A, item 11) (itemize and describe all such transactions):
FFIEC 031
Page 23 of 72
RC-8
Schedule RC-CLoans and Lease Financing Receivables
Part I. Loans and Leases
Replace with INSERT F
Do not deduct the allowance for loan and lease losses or the allocated transfer risk reserve from amounts reported in this schedule.
Report (1) loans and leases held for sale at the lower of cost or fair value, (2) loans and leases held for investment, net of unearned income,
and (3) loans and leases accounted for at fair value under a fair value option. Exclude assets held for trading and commercial paper.
(Column A)
Consolidated
Bank
flollrAmoiints in Thniisnc1s
Rc.FflI P11
I
01
1
Mu
(Column B)
Domestic
Offices
IThoit R(I)NI RH
FT
Mil IThoLi
I
14.2ans secured by real estate: ....................................... .................. 141
uction, land development, and other land loans:
a.
F1581
(1) 1-4residential construction loans
loans
and
all
land
development
and
other
(2) Other constru
land loans ...............
b. Secured by farmland
14201
(including farm residential and other imp
ents)
i
-
c. Secured by 1-4 family residential properties:
ti
(1) Revolving, open-end loans secured by 1-4 family re
properties and extended underlines of credit
al properties:
(2) Closed-end loans secured by 1-4 family res
(a) Secured by first liens ..................................................
(b) Secured by junior liens ................................................
more) residential properties
d. Secured by multifamily
nonresidential properties:
e. Secured by nonf
cured by owner-occupied nonfarm nonresidential
(1) Loan
operties...........................................................................
(2) Loans secured by other nonfarm nonresidential properties
2. Loans to depository institutions and acceptances ot oilier IDanKs:
a. To commercial banks in the U.S..................................................
(1) To U.S. branches and agencies of foreign banks .......................
B533
(2) To other commercial banks in the U.S......................................
B534
b. To other depository institutions in the U.S.....................................
17971
I
1
I
1.a.(2)
I
1.b.
I
1
1.c.(1)
5367
1.c.(2)(a)
1 .c.(2)(b)
id.
5368
F161
__
I-
B531]
-
-
I
I
2.a.
2.a.(1)
2.a.(2)
2.b.
2.c.
2.c.(1)
2.c.(2)
3.
1
4.a.
4.b.
-
c. To banks in foreign countries:
(1) To foreign branches of other U.S. banks ..................................
(2) To other banks in foreign countries .........................................
3. Loans to finance agricultural production and other loans to farmers .......
4. Commercial and industrial loans:
a. To U.S. addressees (domicile)....................................................
b. To non-U.S. addressees (domicile)..............................................
5. Not applicable.
6. Loans to individuals for household, family, and other personal
expenditures (i.e., consumer loans) (includes purchased paper):
a. Credit cards ............................................................................
b. Other revolving credit plans.......................................................
c. Automobile loans .....................................................................
d. Other consumer loans (includes single payment and installment loans
other than automobile loans, and all student loans) .........................
7. Loans to foreign governments and official institutions
(including foreign central banks) .....................................................
8. Obligations (other than securities and leases) of states and political
subdivisions in the U.S.................................................................
B5341
535
B536
B537
1590
15901
17631
17641
1763
1764
1
1
B538
B539
K137
6.a.
6. b.
6. c.
K2071
I
I
1(2071
I
I
6.d.
20811
I
I
20811
I
I
7.
21071
I
I
21071
I
8.
INSERT G
06/2012
INSERT F – FFIEC 031 – SCHEDULE RC-C, PART I, ITEMS 1 THROUGH 1.e.(2)
1.
1
Loans secured by real estate ................................... 1410
a. Construction, land development, and other
land loans:
(1) 1-4 family residential construction loans ... F158
b.
c.
(2) Other construction loans and all land
development and other land loans ............
Secured by farmland (including farm
residential and other improvements) ...............
Secured by 1-4 family residential properties:
(1) Revolving, open-end loans secured by
1-4 family residential properties and
extended under lines of credit ...................
(2) Closed-end loans secured by 1-4
family residential properties:
(a) Secured by first liens ...........................
(b) Secured by junior liens ........................
d.
e.
Secured by multifamily (5 or more)
residential properties .......................................
Secured by nonfarm nonresidential properties:
(1) Loans secured by owner-occupied
nonfarm nonresidential properties .............
(2) Loans secured by other nonfarm
nonresidential properties ...........................
F158
F159
F159
1420
1420
1797
1797
5367
5367
5368
5368
1460
1460
F160
F160
F161
F161
INSERT G – FFIEC 031 – SCHEDULE RC-C, PART I, ITEM 1, FOOTNOTE 1
1
When reporting “Loans secured by real estate,” “large institutions” and “highly complex institutions,” as defined for
deposit insurance assessment purposes in FDIC regulations, should complete items 1.a.(1) through 1.e.(2) in
columns A and B (but not item 1 in column A); all other institutions should complete item 1 in column A and items
1.a.(1) through 1.e.(2) in column B (but not items 1.a.(1) through 1.e.(2) in column A).
FFIEC 031
Page 24 of 72
RC-9
Schedule RC-CContinued
Part
IContinued
(Column A)
Consolidated
Bank
Dollar Amounts in Thousands RCFD Bil
9. Loans to nondepository financial institutions and other loans: ............. .1563
a. Loans to nondepository financial institutions ................................
b. Other loans:
(1) Loans for purchasing or carrying securities
(secured and unsecured).....................................................
(2) All other loans (exclude consumer loans) ...............................
10. Lease financing receivables (net of unearned income) . .....................
___
a. Leases to individuals for household, family, and other personal
F162
expenditures (i.e., consumer leases) ..........................................
b. All other leases ...................................................................... F163
I
Mil
(Column B)
Domestic
Offices
I Thou
RCONI
I
I
Mil
I
9.
9.a.
9.b.(1)
9.b.(2)
10.
2165
lOa
lOb.
2123
11. LESS: Any unearned income on loans reflected in items 1-9 above ...... 2123
et of unearned income
(sum of items 1 through 10 minus item 1
____________________
c e ule RC, sum of items 4.a and 4.b) 2122
tot
Memoranda
Bil
I
I
ii.
Replace with INSERT H <
Dollar Amounts in Thousands
1. Loans restructured in troubled debt restructurings that are in compliance with their modified
terms (included in Schedule RC-C, Part I, and not reported as past due or nonaccrual in
Schedule RC-N, Memorandum item 1):
a. Construction, land development, and other land loans in domestic offices:
(1) 1-4 family residential construction loans................................................................
(2) Other construction loans and all land development and other land loans .......................
b. Loans secured by 1 4 family residential properties in domestic offices.............................
c. Secured by multifamily (5 or more) residential properties in domestic offices ......................
d. Secured by nonfarm nonresidential properties in domestic offices:
(1) Loans secured by owner-occupied nonfarm nonresidential properties ..........................
(2) Loans secured by other nonfarm nonresidential properties........................................
e. Commercial and industrial loans:
(1) To U.S. addressees (domicile) ............................................................................
(2) To non-U.S. addressees (domicile) .......................................................................
f. All other loans
(include loans to individuals for household, family, and other personal expenditures)............
Itemize loan categories included in Memorandum item 1. f, above that exceed 10 percent of
total loans restructured in troubled debt restructurings that are in compliance with their
modified terms (sum of Memorandum items l.a through 1.0:
(1) Loans secured by farmland in domestic offices ........................................................
(2) Loans to depository institutions and acceptances of other banks ................................
(3) Loans to finance agricultural production and other loans to farmers .............................
(4) Loans to individuals for household, family, and other personal expenditures:
(a) Credit cards .................................................................................................
(b) Automobile loans...........................................................................................
(c) Other (includes revolving credit plans other than credit cards,
and other consumer loans) ..............................................................................
(5) Loans to foreign governments and official institutions................................................
(6) Other loans . L
(7) Loans secured by real estate in foreign offices ........................................................
I
M.1.a.(1)
M.1.a.(2)
M.1.b.
M.1.c.
=
M.l.d.(1)
M.1 .d.(2)
M.1.e.(1)
MA.e.(2)
.e.(2)
Ml. f.
=
=
M. 1. f.(1)
M. 1. f.(2)
M. 1. f.(3)
M. 1. f.(4)(a)
Ml. f.(4)(b)
=
Ml. f.(4)(c)
M. 1. f. (5)
Ml. f.(6)
M. 1. f.(7)
2,11,Includes "Obligations (other than securities and leases) of states and political subdivisions in the U.S." and ’Loans to nondepository financial institutions and other loans."
L- INSERT I
06/2012
INSERT H – FFIEC 031 – SCHEDULE RC-C, PART I, ITEM 12
1
12. Total loans and leases, net of unearned income
(item 12, column A must equal Schedule RC,
sum of items 4.a and 4.b) .......................................
2122
2122
INSERT I – FFIEC 031 – SCHEDULE RC-C, PART I, ITEM 12, FOOTNOTE 1
1
For “large institutions” and “highly complex institutions,” as defined for deposit insurance assessment purposes
in FDIC regulations, item 12, column A, must equal the sum of items 1.a.(1) through 10.b, column A, less item 11,
column A. For all other institutions, item 12, column A, must equal the sum of item 1 and items 2.a.(1) through 10.b,
column A, less item 11, column A. For all institutions, item 12, column B, must equal the sum of items 1.a.(1)
through 10, column B, less item 11, column B.
FFIEC 031
Page 36 of 72
RC-21
Schedule RC-FOther Assets
Dollar Amounts in Thousands
1. Accrued interest receivable’ .....................................................................................
2. Net deferred tax assets 2 ..........................................................................................
3. Interest-only strips receivable (not in the form of a security) 3 on:
a. Mortgage loans ..................................................................................................
b. Other financial assets ..........................................................................................
4. Equity securities that DO NOT have readily determinable fair values 4 ................................
5. Life insurance assets:
a. General account life insurance assets .....................................................................
b. Separate account life insurance assets....................................................................
c. Hybrid account life insurance assets .......................................................................
6. All other assets (itemize and describe amounts greater than $25,000 that exceed 25 percent
ofthis item) ......................................................................................
2166
a. Prepaid expenses (excluding prepaid assessments)
1578
b. Repossessed personal property (including vehicles)
c. Derivatives with a positive fair value held for purposes other than
I
trading........................................................................................ coiol
Retained
interests
in
accrued
interest
receivable
related
to
securitized
d.
creditcards.................................................................................. 0436
J448
e. FDIC loss-sharing indemnification assets ..........................................
Net.
.................
n oo3coomonto
f. Prepaid depo3it in 3uracc
3549
g
3550
h
3551
3551
II
I
1
1
1
1
RCFD
8556
2148
Bil
1
Mil
Thou
1
2
A519
A520
1752
3.a
3.b
4.
K201
K202
K270
5.a.
5.b.
5. c.
21681
6.
6.a.
6.b.
6.d.
6.e.
.
..
6.g.
6. h.
6. i.
7.
21601
7. Total (sum of items 1 through 6) (must equal Schedule RC, item 11)
Schedule RC-GOther Liabilities
Dollar Amounts in Thousands
RCON
Bil
Mu
Thou
3645
1. a. Interest accrued and unpaid on deposits in domestic offices 5
l.a
RCFD
b. Other expenses accrued and unpaid (includes accrued income taxes payable)...................
2. Net deferred tax liabilities 2 ....................................................................... .. ..... ..............
3. Allowance for credit losses on off-balance-sheet credit exposures........................................
4. All other liabilities (itemize and describe amounts greater than $25,000 that exceed 25 percent
ofthis item) ......................................................................................- a. Accounts payable ......................................................................... 3066
b. Deferred compensation liabilities ..................................................... .COil
2932
C. Dividends declared but not yet payable ..............................................
d. Derivatives with a negative fair value held for purposes other than
ttang........................................................................................ C012
f:
(1
TEXT
3553
TEXT
I
5. Total (sum of items 1 through 4) (must equal Schedule RC, item 20)
3646
3049
B557
29381
I .b.
2.
3.
I
I
3553
3554
29301
I
4.
4.a.
4.b.
4.c.
4.d.
4.e.
4. f.
4.g.
5.
1. Include accrued interest receivable on loans, leases, debt securities, and other interest-bearing assets.
2. See discussion of deferred income taxes in Glossary entry on "income taxes."
3. Report interest-only strips receivable in the form of a security as available-for-sale securities in Schedule RC, item 2.b, or as trading assets in
Schedule RC, item 5, as appropriate.
4. Include Federal Reserve stock, Federal Home Loan Bank stock, and bankers’ bank stock.
5. For savings banks, include "dividends" accrued and unpaid on deposits.
06/2012
FFIEC 031
Page 53 of 72
RC-38
Schedule RC-OContinued
Amounts reported in Memorandum items 6 through 9, 14, and 15 will not be made available to the public on an
individual institution basis.
Replace with INSERT C
MemorandaContinued
Dollar Amounts Thousands
_Mu IT]
RCFDI
Memorandum items 6 through 12 are to be completed by "large institutions" and "highly complex
institutions" as defined in FDIC regulations.
6. Criticized and classified items:
a . Special mention ...................................................................................................... .K663
b. Substandard ........................................................................................................... K664
c. Doubtful ................................................................................................................. ____________
d. Loss .................................. ..... ...................................... ......................... ............... .K666
M.6.a.
M.6.b.
M.6.c.
.
traditional 1-4 family residential mortgage loans" as defined for assessment
DIC regulations.................................................................................. K675
purposes o
K67T
ned for assessment purposes only in FDIC regulations ...........
8. "Subprime consumer loans
assessment purposes only in F
9. "Leveraged loans and securities" as de I
K668
.
-
1
10. Commitments to fund construction, land developme
er Ian
M.7.
M.8.
I
M.9.
ecured by
RCON]
real estate in domestic offices:
I
ed commitments guaranteed or insured by the U.S. government
b. P ortion
including the FD)
11. Amount of other real estate owned recoverable from the U.S. government under
guarantee or insurance provisions (excluding FDIC loss-sharing agreements) ........................
12. Nonbrokered time deposits of more than $250,000 in domestic offices
(included in Schedule RC-E, Part I, Memorandum item 2.d) ................................................
I
M.10.a.
____________
RCFD
I
I
Mu.
I
I
M.12.
I
M.13.a.
I
M.13.b.
ROON
Menmorandum item 13.a is to be completed by "large institutions" and "highly complex institutions"
as d77riscLJn FDIC regulations. Memorandum items 13.b through 13.g are to be completed by
"only.
"large instituti
uaranteed or insured by the U.S. government
13. Portion of funded ba
reements):
(excluding FDIC boss-sharin
other land loans secured by real estate in
a. Construction, land development,
domestic offices................................
nonresidential
rties in
b. Loans secured by multifamily residential and no
domestic offices ..................................................
entia
erties in
c. Closed-end loans secured by first liens on 1-4 family r
domesticoffices..................................................................
4 family residential properties a
d. Closed-end loans secured by junior lien
1-4 family residential properties and extended
revolving, open-end loans secur
ic offices ...................................................................
under lines of credit in do
nd industrial loans ............................................................................
e. Commerc
card loans to individuals for household, family, and other personal expenditures...........
f. Cr
Revolving credit plans other than credit cards, automobile loans, and other consumer loans.
,1~
K6791
K680I
I
K681
I
K670
K671
M.13.c.
M. 11
f
Memorandum items 14 and 15 are to be completed by "highly complex institutions" as defined in
FDIC regulations.
14. Amount of the institution’s largest counterparty exposure................................................
15. Total amount of the institution’s 20 largest counterparty exposures...................................
K673
K6741
I
M.14.
M.15.
Replace with INSERT D
06/2012
INSERT C – FFIEC 031 – SCHEDULE RC-O, MEMORANDUM ITEMS 7 – 10.b
7.
8.
9.
10.
“Nontraditional 1-4 family residential mortgage loans” as defined for
assessment purposes only in FDIC regulations:
Nontraditional 1-4 family residential mortgage loans ....................
a.
Securitizations of nontraditional 1-4 family residential mortgage
b.
loans ....................................................................................................
“Higher-risk consumer loans” as defined for assessment purposes only
in FDIC regulations:
Higher-risk consumer loans ..............................................................
a.
Securitizations of higher-risk consumer loans ..............................
b.
“Higher-risk commercial and industrial loans and securities” as defined
for assessment purposes only in FDIC regulations:
Higher-risk commercial and industrial loans and securities .........
a.
Securitizations of higher-risk commercial and industrial loans
b.
and securities .....................................................................................
Commitments to fund construction, land development, and other land loans
secured by real estate for the consolidated bank:
a.
Total unfunded commitments ...............................................................
b.
Portion of unfunded commitments guaranteed or insured by the
U.S. government (including the FDIC) .................................................
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
K676
K677
INSERT D – FFIEC 031 – SCHEDULE RC-O, MEMORANDUM ITEM 13
Memorandum item 13.a is to be completed by “large institutions” and “highly
complex institutions” as defined in FDIC regulations. Memorandum items 13.b
through 13.h are to be completed by “large institutions” only.
13. Portion of funded loans and securities in domestic and foreign offices
guaranteed or insured by the U.S. government (including FDIC
loss-sharing agreements):
a.
Construction, land development, and other land loans secured by
real estate .............................................................................................
b.
Loans secured by multifamily residential and nonfarm nonresidential
properties ..............................................................................................
c.
Closed-end loans secured by first liens on 1-4 family residential
properties ..............................................................................................
d.
Closed-end loans secured by junior liens on 1-4 family residential
properties and revolving, open-end loans secured by 1-4 family
residential properties and extended under lines of credit......................
e.
Commercial and industrial loans ..........................................................
f.
Credit card loans to individuals for household, family, and other
personal expenditures ..........................................................................
g.
All other loans to individuals for household, family, and other
personal expenditures ..........................................................................
Non-agency residential mortgage-backed securities .....................
h.
RCFD
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
XXXX
FFIEC 031
Page 54 of 72
RC-39
Schedule RC-OContinued
MemorandaContinued
Dollar Amounts in Thousands
RCFD
Bil
Mil
Thou
Memorandum item 16 is to be completed by "large institutions" and "highly complex institutions" as
defined in FDIC regulations.
16. Portion of loans restructured in troubled debt restructurings that are in compliance with their
modified terms and are guaranteed or insured by the U.S. government (including the FDIC)
(included in Schedule RC-C, Part I, Memorandum item 1) ..................................................
L1891
I
I
M.16.
I
M.17.a.
Memorandum item 17 is to be completed on a fully consolidated basis by those "large institutions"
and "highly complex institutions" as defined in FDIC regulations that own another insured
depository institution.
17. Selected fully consolidated data for deposit insurance assessment purposes:
a. Total deposit liabilities before exclusions (gross) as defined in Section 3(l) of the Federal
Deposit Insurance Act and FDIC regulations.................................................................
b. Total allowable exclusions, including interest accrued and unpaid on allowable exclusions
(including foreign deposits)........................................................................................
c. Unsecured "Other borrowings" with a remaining maturity of one year or less .......................
d. Estimated amount of uninsured deposits in domestic offices of the institution and in insured
branches in Puerto Rico and U.S. territories and possessions, including related interest
accrued and unpaid ...............................................................................................
Li941
L195
M.17.b.
M.17.c.
L196
RCON
Li971
I
I
M. 17.d.
INSERT E
06/2012
INSERT E – FFIEC 031 – SCHEDULE RC-O, MEMORANDUM ITEM 18
Memorandum item 18 is to be completed by “large institutions” and “highly complex institutions” as defined in
FDIC regulations. Amounts reported in Memorandum item 18 will not be made available to the public on an
individual institution basis.
18.
Outstanding balance of 1-4 family
residential mortgage loans, consumer
loans, and consumer leases by two-year
probability of default:
a. “Nontraditional 1-4 family
residential mortgage loans” as
defined for assessment purposes
only in FDIC regulations ....................
b. Closed-end loans secured by
first liens on 1-4 family
residential properties .........................
c. Closed-end loans secured by
junior liens on 1-4 family
residential properties .........................
d. Revolving, open-end loans secured
by 1-4 family residential properties
and extended under lines of credit ....
Two-Year Probability of Default (PD)
(Column A)
< 1%
Bil
Mil
Thou
(Column B)
1.01–4%
Bil
Mil
Thou
(Column C)
4.01–7%
(Column D)
7.01–10%
Bil
Bil
Mil
Thou
Mil
Thou
(Column E)
10.01–14%
Bil
Mil
Thou
(Column F)
14.01–16%
Bil
Mil
Thou
(Column G)
16.01–18%
Bil
Mil
Thou
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
e. Credit cards .......................................
f. Automobile loans ...............................
g. Student loans ....................................
h. Other consumer loans and revolving
credit plans other than credit cards ...
i. Consumer leases ..............................
j. Total ...................................................
INSERT E (cont.) – FFIEC 031 – SCHEDULE RC-O, MEMORANDUM ITEM 18 (cont.)
18.
Outstanding balance of 1-4 family
residential mortgage loans, consumer
loans, and consumer leases by two-year
probability of default (continued):
a. “Nontraditional 1-4 family
residential mortgage loans” as
defined for assessment purposes
only in FDIC regulations ....................
b. Closed-end loans secured by
first liens on 1-4 family
residential properties .........................
c. Closed-end loans secured by
junior liens on 1-4 family
residential properties .........................
d. Revolving, open-end loans secured
by 1-4 family residential properties
and extended under lines of credit ....
(Column O)
Two-Year Probability of Default (PD)
(Column H)
18.01–20%
Bil
Mil
Thou
(Column I)
20.01–22%
Bil
Mil
Thou
(Column J)
22.01–26%
Bil
Mil
Thou
(Column K)
26.01–30%
Bil
Mil
Thou
(Column L)
> 30%
Bil
Mil
Thou
(Column M)
Unscoreable
Bil
Mil
Thou
(Column N)
Total
Bil
Mil
Thou
PDs Were
Derived
1
Using
Number
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
RCFD XXXX
e. Credit cards .......................................
f. Automobile loans ...............................
g. Student loans ....................................
h. Other consumer loans and revolving
credit plans other than credit cards ...
i. Consumer leases ..............................
j. Total ...................................................
1
For PDs derived using scores and default rate mappings provided by a third-party vendor, enter 1; for PDs derived using an internal approach, enter 2;
for PDs derived using third-party vendor mappings for some loans within a product type and an internal approach for other loans within the same product
type, enter 3.
FFIEC 031
Page 58 of 72
RC-43
Schedule RC-R-Regulatory Capital
Dollar Amounts in Thousands
Tier I Capital
1. Total bank equity capital (from Schedule RC, item 27.a)........................................................
2. LESS: Net unrealized gains (losses) on available-for-sale securities’
(if a gain, report as a positive value; if a loss, report as a negative value) ..................................
3. LESS: Net unrealized loss on available-for-sale EQUITY securities’
(report loss as a positive value) ........................................................................................
MMMM
MMMM
MMMM
2.
3.
4. LESS: Accumulated net gains (losses) on cash flow hedges’ and amounts recorded in AOCI
resulting from the initial and subsequent application of FASB ASC 715-20 (former FASB Statement
No.158) to defined benefit postretirement plans (if a gain, report as a positive value; if a loss, report
asa negative value).......................................................................................................
5. LESS: Nonqualifying perpetual preferred stock...................................................................
6. Qualifying noncontrolling (minority) interests in consolidated subsidiaries..................................
7. a. LESS: Disallowed goodwill and other disallowed intangible assets .......................................
b. LESS: Cumulative change in fair value of all financial liabilities accounted for under a fair value
option that is included in retained earnings and is attributable to changes in the bank’s own
creditworthiness
(if a net gain, report as a positive value; if a net loss, report as a negative value).....................
8. Subtotal (sum of items 1 and 6, less items 2, 3, 4, 5, 7.a, and 7.b)...........................................
9. a. LESS: Disallowed servicing assets and purchased credit card relationships ...........................
b. LESS: Disallowed deferred tax assets ............................................................................
10. Other additions to (deductions from) Tier 1 capital................................................................
11. Tier 1 capital (sum of items 8 and 10, less items 9.a and 9.b) .................................................
7.b.
8.
9. a.
9. b.
10.
11.
Tier 2 Capital
12. Qualifying subordinated debt and redeemable preferred stock.........................
13. Cumulative perpetual preferred stock includible in Tier 2 capital.......................
14. Allowance for loan and lease losses includible in Tier 2 capital ........................
15. Unrealized gains on available-for-sale equity securities includible in Tier 2 capital
16. Other Tier 2 capital components................................................................
17. Tier 2 capital (sum of items 12 through 16) ..................................................
18. Allowable Tier 2 capital (lesser of item 11 or 17) ...........................................
12.
13.
14.
15.
16.
17.
18.
19. fior3 capital allocated for markh.....p.!ct’ 17k.........
20. LESS: Deductions for total risk-based capital ............................
21. Total risk-based capital (sum of items 11 48 and + less item 20)
20.
21.
Total Assets for Leverage Ratio
22. Total assets (for banks, from Schedule RC-K, item 9; for savings associations, from
ScheduleRC, item 12) .......................................................................................
23. LESS: Disallowed goodwill and other disallowed intangible assets (from item 7.a above).
24. LESS: Disallowed servicing assets and purchased credit card relationships (from item 9.a above)
25. LESS: Disallowed deferred tax assets (from item 9.1b above) ......................................
26. Other additions to (deductions from) assets for leverage capital purposes.....................
22.
23.
24.
25.
26.
27. Total assets for leverage capital purposes (sum of items 22 and 26 less items 23 through 25)
27.
Adjustments for Financial Subsidiaries
28. a Adjustment to Tier 1 capital reported in item 11 ....................
b. Adjustment to total risk-based capital reported in item 21 ........
29. Adjustment to risk-weighted assets reported in item 62 ..............
30. Adjustment to average total assets reported in item 27..............
4.
5.
6.
7.a.
RCFD
C228
B503
B504
B505
Bil
Mil
Thou
28.a.
28.b.
29.
30.
1. Report amount included in Schedule RC, item 26.b, "Accumulated other comprehensive income" (AOCI).
06/2012
| File Type | application/pdf |
| File Modified | 2013-05-23 |
| File Created | 2013-05-23 |