30-day Notice

Federal Register / Vol. 79, No. 9 / Tuesday, January 14, 2014 / Notices
‘‘Community Bank of ABC’’ (as
identified by the signage displayed on
the facility) where it accepts deposits.
XYZ Bank would report this trade name
(and any other trade names it uses at
other office locations where it accepts or
solicits deposits) in proposed item 8.c of
Schedule RC–M. XYZ Bank also has a
loan production office and a mortgage
lending subsidiary that operate under
the trade names of ‘‘XYZ Consumer
Loans’’ and ‘‘XYZ Mortgage Company,’’
respectively, neither of which accepts or
solicits deposits. Thus, neither of these
two trade names would be reported in
proposed item 8.c.
VII. Total Liabilities of an Institution’s
Parent Depository Institution Holding
Company That Is Not a Bank or Savings
and Loan Holding Company
In the February 2013 Federal Register
notice, the agencies proposed to collect
a new data item in Schedule RC–M
applicable only to institutions whose
parent depository institution holding
company is not a bank or savings and
loan holding company. In this proposed
data item, such an institution would
report the total consolidated liabilities
of its parent depository institution
holding company annually as of
December 31 to support the Board’s
administration of the financial sector
concentration limit established by
Section 622 of the Dodd-Frank Act. Two
banking organizations, one bankers’
association, and one life insurers’
association submitted comments on the
proposed reporting of holding company
total liabilities. After consideration of
the comments received, the agencies
have determined not to pursue
implementation of this proposed item at
this time.

emcdonald on DSK67QTVN1PROD with NOTICES

Request for Comment
Public comment is requested on all
aspects of this joint notice. Comments
are invited on:
(a) Whether the proposed revisions to
the collections of information that are
the subject of this notice are necessary
for the proper performance of the
agencies’ functions, including whether
the information has practical utility;
(b) The accuracy of the agencies’
estimates of the burden of the
information collections as they are
proposed to be revised, including the
validity of the methodology and
assumptions used;
(c) Ways to enhance the quality,
utility, and clarity of the information to
be collected;
(d) Ways to minimize the burden of
information collections on respondents,
including through the use of automated

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collection techniques or other forms of
information technology; and
(e) Estimates of capital or start up
costs and costs of operation,
maintenance, and purchase of services
to provide information.
Comments submitted in response to
this joint notice will be shared among
the agencies. All comments will become
a matter of public record.
Stuart Feldstein,
Director, Legislative and Regulatory Activities
Division, Office of the Comptroller of the
Currency.
Board of Governors of the Federal Reserve
System, January 6, 2014.
Robert deV. Frierson,
Secretary of the Board.
Dated at Washington, DC, this 24th day of
December 2013.
Federal Deposit Insurance Corporation.
Robert E. Feldman,
Executive Secretary.
[FR Doc. 2014–00481 Filed 1–13–14; 8:45 am]
BILLING CODE 4810–33–P; 6210–01–P; 6714–01–P

DEPARTMENT OF THE TREASURY
Office of the Comptroller of the
Currency
FEDERAL RESERVE SYSTEM
FEDERAL DEPOSIT INSURANCE
CORPORATION
Agency Information Collection
Activities: Submission for OMB
Review; Joint Comment Request
Office of the Comptroller of
the Currency (OCC), Treasury; Board of
Governors of the Federal Reserve
System (Board); and Federal Deposit
Insurance Corporation (FDIC).
ACTION: Notice of information collection
to be submitted to OMB for review and
approval under the Paperwork
Reduction Act of 1995.
AGENCIES:

In accordance with the
requirements of the Paperwork
Reduction Act (PRA) of 1995 (44 U.S.C.
chapter 35), the OCC, the Board, and the
FDIC (the agencies) may not conduct or
sponsor, and the respondent is not
required to respond to, an information
collection unless it displays a currently
valid Office of Management and Budget
(OMB) control number. On August 12,
2013, the agencies, under the auspices
of the Federal Financial Institutions
Examination Council (FFIEC), requested
public comment for 60 days on
proposed revisions to the regulatory
capital components and ratios portion of
Schedule RC–R, Regulatory Capital, in
the Consolidated Reports of Condition

SUMMARY:

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and Income (Call Report or FFIEC 031
and FFIEC 041) and to the Regulatory
Capital Reporting for Institutions
Subject to the Advanced Capital
Adequacy Framework (FFIEC 101). The
proposed revisions to the Call Report
and the FFIEC 101 are reflective of the
revised regulatory capital rules issued
by the agencies in July 2013 (revised
regulatory capital rules).
After considering the comments
received on the proposed revisions, the
FFIEC and the agencies will proceed
with the proposed reporting revisions
with some modifications as described in
sections II and III of the SUPPLEMENTARY
INFORMATION section below. The
proposed revisions to the FFIEC 101
and, if applicable, Call Report Schedule
RC–R would be effective March 31,
2014, for institutions subject to the
advanced approaches risk-based capital
rule (advanced approaches institutions)
that are not savings and loan holding
companies. Advanced approaches
institutions that are savings and loan
holding companies subject to the
revised regulatory capital rules would
begin reporting the revised FFIEC 101
effective March 31, 2015. All other
institutions that are required to file the
Call Report would begin reporting the
revised Call Report Schedule RC–R
effective March 31, 2015.
DATES: Comments must be submitted on
or before February 13, 2014.
ADDRESSES: Interested parties are
invited to submit written comments to
any or all of the agencies. All comments,
which should refer to the OMB control
number(s), will be shared among the
agencies.
OCC: Because paper mail in the
Washington, DC, area and at the OCC is
subject to delay, commenters are
encouraged to submit comments by
email if possible. Comments may be
sent to: Legislative and Regulatory
Activities Division, Office of the
Comptroller of the Currency, Attention:
1557–0081 and 1557–0239, 400 7th
Street SW., Suite 3E–218, Mail Stop
9W–11, Washington, DC 20219. In
addition, comments may be sent by fax
to (571) 465–4326 or by electronic mail
to [email protected]. You
may personally inspect and photocopy
comments at the OCC, 400 7th Street
SW., Washington, DC 20219. For
security reasons, the OCC requires that
visitors make an appointment to inspect
comments. You may do so by calling
(202) 649–6700. Upon arrival, visitors
will be required to present valid
government-issued photo identification
and to submit to security screening in
order to inspect and photocopy
comments.

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Federal Register / Vol. 79, No. 9 / Tuesday, January 14, 2014 / Notices

All comments received, including
attachments and other supporting
materials, are part of the public record
and subject to public disclosure. Do not
enclose any information in your
comment or supporting materials that
you consider confidential or
inappropriate for public disclosure.
Board: You may submit comments,
which should refer to ‘‘FFIEC 031,
FFIEC 041, and FFIEC 101,’’ by any of
the following methods:
Agency Web site: http://
www.federalreserve.gov. Follow the
instructions for submitting comments at:
http://www.federalreserve.gov/
generalinfo/foia/ProposedRegs.cfm.
Federal eRulemaking Portal: http://
www.regulations.gov. Follow the
instructions for submitting comments.
Email:
[email protected].
Include reporting form number in the
subject line of the message.
FAX: (202) 452–3819 or (202) 452–
3102.
Mail: Robert DeV. Frierson, Secretary,
Board of Governors of the Federal
Reserve System, 20th Street and
Constitution Avenue NW., Washington,
DC 20551.
All public comments are available
from the Board’s Web site at
www.federalreserve.gov/generalinfo/
foia/ProposedRegs.cfm as submitted,
unless modified for technical reasons.
Accordingly, your comments will not be
edited to remove any identifying or
contact information. Public comments
may also be viewed electronically or in
paper in Room MP–500 of the Board’s
Martin Building (20th and C Streets
NW.) between 9:00 a.m. and 5:00 p.m.
on weekdays.
FDIC: You may submit comments,
which should refer to ‘‘FFIEC 031,
FFIEC 041, and FFIEC 101,’’ by any of
the following methods:
• Agency Web site: http://
www.fdic.gov/regulations/laws/federal/
propose.html. Follow the instructions
for submitting comments on the FDIC
Web site.
• Federal eRulemaking Portal: http://
www.regulations.gov. Follow the
instructions for submitting comments.
• Email: [email protected].
Include ‘‘FFIEC 031, FFIEC 041, and
FFIEC 101’’ in the subject line of the
message.
• Mail: Gary A. Kuiper, Counsel,
Attn: Comments, Room NYA–5046,
Federal Deposit Insurance Corporation,
550 17th Street NW., Washington, DC
20429.
• Hand Delivery: Comments may be
hand delivered to the guard station at
the rear of the 550 17th Street Building

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(located on F Street) on business days
between 7:00 a.m. and 5:00 p.m.
Public Inspection: All comments
received will be posted without change
to http://www.fdic.gov/regulations/laws/
federal/propose.html including any
personal information provided.
Comments may be inspected at the FDIC
Public Information Center, Room E–
1002, 3501 Fairfax Drive, Arlington, VA
22226, between 9:00 a.m. and 5:00 p.m.
on business days.
Additionally, commenters may send a
copy of their comments to the OMB
desk officer for the agencies by mail to
the Office of Information and Regulatory
Affairs, U.S. Office of Management and
Budget, New Executive Office Building,
Room 10235, 725 17th Street NW.,
Washington, DC 20503; by fax to (202)
395–6974; or by email to
[email protected].
For
further information about the proposed
revisions to the regulatory capital
reporting requirements discussed in this
notice, please contact any of the agency
clearance officers whose names appear
below. In addition, copies of the revised
FFIEC 031, FFIEC 041, and FFIEC 101
forms and instructions can be obtained
at the FFIEC’s Web site (http://
www.ffiec.gov/ffiec_report_forms.htm).
OCC: Mary H. Gottlieb and Johnny
Vilela, OCC Clearance Officers, (202)
649–5490, Legislative and Regulatory
Activities Division, Office of the
Comptroller of the Currency, 400 7th
Street SW., Washington, DC 20219.
Board: Cynthia Ayouch, Federal
Reserve Board Clearance Officer, (202)
452–3829, Division of Research and
Statistics, Board of Governors of the
Federal Reserve System, 20th and C
Streets NW., Washington, DC 20551.
Telecommunications Device for the Deaf
(TDD) users may call (202) 263–4869.
FDIC: Gary A. Kuiper, Counsel, (202)
898–3877, Legal Division, Federal
Deposit Insurance Corporation, 550 17th
Street NW., Washington, DC 20429.
SUPPLEMENTARY INFORMATION: The
agencies are proposing to revise,
without extension, the Call Report and
to revise, with extension, the FFIEC 101,
which are currently approved
collections of information for each
agency.
Report Title: Consolidated Reports of
Condition and Income (Call Report).
Form Number: Call Report: FFIEC 031
(for banks with domestic and foreign
offices) and FFIEC 041 (for banks with
domestic offices only).
Frequency of Response: Quarterly.
Affected Public: Business or other forprofit.
OCC:
FOR FURTHER INFORMATION CONTACT:

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OMB Number: 1557–0081.
Estimated Number of Respondents:
1,807 national banks and federal savings
associations
Estimated Time per Response: 56.19
burden hours per quarter to file.
Estimated Total Annual Burden:
406,141 burden hours to file.
Board:
OMB Number: 7100–0036.
Estimated Number of Respondents:
841 state member banks.
Estimated Time per Response: 57.29
burden hours per quarter to file.
Estimated Total Annual Burden:
192,724 burden hours to file.
FDIC:
OMB Number: 3064–0052.
Estimated Number of Respondents:
4,325 insured state nonmember banks
and state savings associations.
Estimated Time per Response: 42.02
burden hours per quarter to file.
Estimated Total Annual Burden:
726,946 burden hours to file.
The estimated time per response for
the quarterly filings of the Call Report
is an average that varies by agency
because of differences in the
composition of the institutions under
each agency’s supervision (e.g., size
distribution of institutions, types of
activities in which they are engaged,
and existence of foreign offices). The
average reporting burden for the filing of
the Call Report as it is proposed to be
revised is estimated to range from 18 to
750 hours per quarter, depending on an
individual institution’s circumstances.
Report Title: Regulatory Capital
Reporting for Institutions Subject to the
Advanced Capital Adequacy
Framework.
Form Number: FFIEC 101.
Frequency of Response: Quarterly.
Affected Public: Business or other forprofit.
OCC:
OMB Number: 1557–0239.
Estimated Number of Respondents: 14
national banks and federal savings
associations.
Estimated Time per Response: 675
burden hours per quarter to file.
Estimated Total Annual Burden:
37,800 burden hours to file.
Board:
OMB Number: 7100–0319.
Estimated Number of Respondents: 20
state member banks, bank holding
companies, and savings and loan
holding companies.
Estimated Time per Response: 675
burden hours per quarter to file.
Estimated Total Annual Burden:
54,000 burden hours to file.
FDIC:
OMB Number: 3064–0159.
Estimated Number of Respondents: 8
insured state nonmember banks and
state savings associations.

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Abstract

Estimated Time per Response: 675
burden hours per quarter to file.
Estimated Total Annual Burden:
21,600 burden hours to file.

emcdonald on DSK67QTVN1PROD with NOTICES

General Description of Reports
The Call Report information
collections are mandatory for the
following institutions: 12 U.S.C. 161
(national banks), 12 U.S.C. 324 (state
member banks), 12 U.S.C. 1817 (insured
state nonmember commercial and
savings banks), and 12 U.S.C. 1464
(savings associations) (collectively, Call
Report filers). At present, except for
selected data items, Call Report
information collections are not given
confidential treatment.
The FFIEC 101 information
collections are mandatory for
institutions using the advanced
approaches risk-based capital rule
(advanced approaches institutions): 12
U.S.C. 161 (national banks), 12 U.S.C.
324 and 12 U.S.C. 1844(c) (state member
banks and bank holding companies,
respectively), 12 U.S.C. 1467a(b)
(savings and loan holding companies),
12 U.S.C. 1817 (insured state
nonmember commercial and savings
banks), and 12 U.S.C. 1464 (savings
associations). Under the agencies’
current practice, the FFIEC 101
information collections are given
confidential treatment (5 U.S.C.
552(b)(4)) for reports submitted until the
first report date after the reporting
institution conducts a satisfactory
parallel run. For reports collected as of
that report date and thereafter,
Schedules A and B and line items 1 and
2 of Schedule S of the institution’s
FFIEC 101 are no longer given
confidential treatment. For the FFIEC
101 as it is proposed to be revised and
consistent with the implementation
timeline established by the revised
regulatory capital rules, the agencies
would make public the information
collected on the FFIEC 101 Schedule A,
except for a few advanced approachesspecific line items identified below, for
all advanced approaches institutions
regardless of their parallel run status
starting with the report for the March
31, 2014, report date. Specific line items
that would not be made public until
after the reporting institution completes
the parallel run process and receives
notification from its primary federal
supervisor pursuant to section 121(d) of
subpart E of the revised regulatory
capital rules would include the
information collected on the FFIEC 101,
Schedule B, except for column D of the
new items 31.a and 31.b, and line items
1 and 2 of Schedule S.

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Call Report: Institutions submit Call
Report data to the agencies each quarter
for the agencies’ use in monitoring the
condition, performance, and risk profile
of individual institutions and the
industry as a whole. Call Report data
provide the most current statistical data
available for evaluating institutions’
corporate applications, identifying areas
of focus for on-site and off-site
examinations, and monetary and other
public policy purposes. The agencies
use Call Report data in evaluating
interstate merger and acquisition
applications to determine, as required
by law, whether the resulting institution
would control more than ten percent of
the total amount of deposits of insured
depository institutions in the United
States. Call Report data also are used to
calculate institutions’ deposit insurance
and Financing Corporation assessments
and national banks’ and federal savings
associations’ semiannual assessment
fees.
FFIEC 101: Each advanced
approaches institution is required to file
quarterly regulatory capital data in the
FFIEC 101, the extent of which depends
on whether the institution has begun its
parallel run period under the Advanced
Capital Adequacy Framework. The
agencies use these data to assess and
monitor the levels and components of
each reporting entity’s risk-based capital
requirements and the adequacy of the
entity’s capital under the Advanced
Capital Adequacy Framework; to
evaluate the impact and competitive
implications of the Advanced Capital
Adequacy Framework on both an
individual reporting-entity and an
industry-wide basis; and to supplement
on-site examination processes. The
reporting schedules also assist advanced
approaches institutions in
understanding expectations around the
system development necessary for
implementation and validation of the
Advanced Capital Adequacy
Framework.
Current Actions
I. Summary of the Proposed Revisions
On August 12, 2013, the agencies
requested comment on proposed
revisions to the FFIEC 101 and the
regulatory capital components and
ratios portions of Call Report Schedule
RC–R to reflect the revised regulatory

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capital rules 1 (the proposal).2 The
revisions would become effective for the
March 31, 2014 report date, for
advanced approaches institutions that
are not savings and loan holding
companies,3 and for the March 31, 2015
report date, for all other institutions that
are required to file Call Report Schedule
RC–R as well as advanced approaches
institutions that are savings and loan
holding companies subject to the
revised regulatory capital rules.4
The agencies collectively received
comments on the proposal from three
entities: two banking organizations and
one bankers’ association. The
commenters asked for clarification on
the applicability and effective dates of
the proposed reporting requirements
and for additional instructions on
1 The revised regulatory capital rules were
approved and issued by the agencies in July 2013.
The revised regulatory capital rules were published
in the Federal Register by the Board and the OCC
on October 11, 2013. See 78 FR 62018. The revised
regulatory capital interim final rule was published
in the Federal Register by the FDIC on September
10, 2013. See 78 FR 55340.
2 See 78 FR 48932.
3 An advanced approaches institution as defined
in section 100 of the agencies’ revised regulatory
capital rules (i) has consolidated total assets
(excluding assets held by an insurance
underwriting subsidiary) on its most recent yearend regulatory report equal to $250 billion or more;
(ii) has consolidated total on-balance sheet foreign
exposure on its most recent year-end regulatory
report equal to $10 billion or more (excluding
exposures held by an insurance underwriting
subsidiary), as calculated in accordance with the
FFIEC 009 Country Exposure Report; (iii) is a
subsidiary of a depository institution that uses the
advanced approaches pursuant to subpart E of 12
CFR part 3 (OCC), 12 CFR part 217 (Board), or 12
CFR part 325 (FDIC) to calculate its total riskweighted assets; (iv) is a subsidiary of a bank
holding company or savings and loan holding
company that uses the advanced approaches
pursuant to 12 CFR part 217 to calculate its total
risk-weighted assets; or (v) elects to use the
advanced approaches to calculate its total riskweighted assets. See 78 FR 62204 (OCC and Board);
78 FR 55523 (FDIC). Section III of this notice
discusses the filing requirements for the FFIEC 101
once an institution meets one or more of the
threshold criteria for purposes of the advanced
approaches rule or elects to use the advanced
approaches rule.
4 The agencies expect to publish at a later date a
request for comment on a separate proposal to
revise the risk-weighted assets portion of Call
Report Schedule RC–R to incorporate the
standardized approach for calculating risk-weighted
assets under the revised regulatory capital rules.
The revisions to the risk-weighted assets portion of
Schedule RC–R would take effect March 31, 2015.
The agencies have decided to propose changes to
Schedule RC–R in two stages to allow interested
parties to better understand the proposed revisions
and focus their comments on areas of particular
interest. Therefore, for report dates in 2014, all Call
Report filers will continue to report risk-weighted
assets in the portion of Schedule RC–R that
contains existing data items 34 through 62 and
Memorandum items 1 and 2 of current Schedule
RC–R, but this portion of the schedule will be
designated Part II and the data items will retain
their existing numbers.

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certain line items.5 The agencies have
addressed all substantive comments
received as described in detail in
sections II and III below.

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II. Proposed Call Report Schedule RC–
R, Part I.B
Consistent with the proposal, in
March 2014, the existing and proposed
regulatory capital components and
ratios portion of Schedule RC–R would
be designated Parts I.A and I.B,
respectively. Call Report filers that are
not advanced approaches institutions
would file Part I.A, which includes
existing data items 1 through 33 of
current Schedule RC–R. Call Report
filers that are subject to the advanced
approaches and to the revised regulatory
capital rules effective January 1, 2014,
would be required to file Part I.B in
March 2014, which includes the
reporting revisions proposed herein,
consistent with the revised regulatory
capital rules. In March 2015, Part I.A
would be removed and Part I.B would
be designated Part I; all Call Report
filers would then submit Part I.
As proposed, Part I.B, Regulatory
Capital Components and Ratios, would
be divided into the following sections:
(A) Common equity tier 1 capital; (B)
common equity tier 1 capital:
Adjustments and deductions; (C)
additional tier 1 capital; (D) tier 2
capital; (E) total assets for the leverage
ratio; (F) capital ratios; and (G) capital
buffer. A brief description of each of
these sections and the corresponding
line items is provided below. The
agencies did not receive any comments
on the overall structure of the proposed
Schedule RC–R, Part I.B and thus will
proceed with the overall structure of
Part I.B, as proposed. The agencies will
make clarifications to certain line items
to reflect public comments, as discussed
below.
The agencies received several
questions regarding the reporting
treatment for items subject to transition
provisions in Schedule RC–R, Part I.B.
Specifically, commenters asked for
clarification on reporting transition
amounts of items subject to regulatory
capital adjustments and deductions and
reporting disallowed amounts during
the transition period. As described
below in section II.B of this notice,
transition amounts, as proposed, are to
5 In addition, one other commenter on the
proposal urged the agencies to revise the regulatory
capital treatment of the allowance for loan and lease
losses (ALLL) if the Financial Accounting
Standards Board (FASB) changes the accounting
standards applicable to ALLL. The agencies note
that this comment suggests a substantive change to
the revised regulatory capital rules and is outside
the scope of the proposed changes to the Call
Report and FFIEC 101.

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be reported in the Schedule RC–R line
item applicable to the particular
regulatory capital adjustment or
deduction, while the otherwise
disallowed portion of each of these
items is either risk-weighted or
deducted from additional tier 1 capital,
depending on the item.
Commenters also asked the agencies
for clarification of the reporting of the
risk-weighted portion of an item subject
to deduction in Schedule RC–R. The
agencies are clarifying, and the
instructions for Part I.B of Schedule RC–
R will indicate, that the risk-weighted
portion of such items as proposed must
be reported in the line item appropriate
to the item subject to deduction in
Schedule RC–R, Part II, Risk-Weighted
Assets. In addition, the agencies are
clarifying that even though certain
deductions may be net of associated
deferred tax liabilities (DTLs), the riskweighted portion of those items may not
be reduced by the associated DTLs.
For example, for institutions subject
to the revised regulatory capital rules on
January 1, 2014, the appropriate line
item for reporting the risk-weighted
portion of mortgage servicing assets
(MSAs) that are not deducted from
common equity tier 1 capital, for report
dates in 2014, is Schedule RC–R, Part II,
item 42, ‘‘All other assets.’’ The riskweighted asset portion of MSAs may not
be reduced by any associated DTLs.
Also, the line items in Part II will be
renumbered in 2015 because, as
indicated in footnote 4 of this notice,
the agencies expect to propose revisions
to the risk-weighted assets portion of
Call Report Schedule RC–R to
incorporate the standardized approach
for calculating risk-weighted assets
under the revised regulatory capital
rules. The agencies will update the Part
II line item references as appropriate in
the Schedule RC–R instructions for 2015
after the revisions to the risk-weighted
assets portion of the schedule are
finalized.
The agencies received several
questions related to the calculation of
the leverage ratio and the specific
deductions from the leverage ratio
denominator. One commenter asked the
agencies to confirm that all banking
organizations, including savings
associations, must use average total
assets from Call Report Schedule RC–K,
item 9, to calculate total assets for the
leverage ratio. The agencies are
confirming that average total assets from
Schedule RC–K, item 9, must be used to
calculate total assets for the leverage
ratio by advanced approaches
institutions beginning in March 2014
and by all other institutions, including
savings associations, beginning in

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March 2015. The same commenter
asked the agencies to confirm the
deductions from common equity tier 1
capital and additional tier 1 capital that
must be made to calculate total assets
for the leverage ratio. The agencies are
specifying the deductions that must be
made to calculate total assets for the
leverage ratio, as described in section
II.E below.
One commenter asked the agencies to
confirm the effective dates for reporting
the capital conservation buffer and the
supplementary leverage ratio. The
agencies are confirming that the capital
conservation buffer (and any other
applicable buffer for advanced
approaches institutions) must be
reported for report dates after January 1,
2016. Advanced approaches institutions
must report the supplementary leverage
ratio for report dates after January 1,
2015 (see section III of this notice for
additional details on the reporting of
this line item by advanced approaches
institutions). The agencies are also
shading out the corresponding cells in
the draft reporting form for Schedule
RC–R, Part I.B, to show that institutions
should not report these items until they
become effective.
A brief description of the proposed
revisions and the comments received on
specific line items in Schedule RC–R,
Part I.B, are provided below.
A. Schedule RC–R, Part I.B, Items 1–5:
Common Equity Tier 1 Capital
Under the proposal, line items 1
through 5 would collect information
regarding the new regulatory capital
component, common equity tier 1
capital. The agencies did not receive
any comments on these line items and
thus would retain the proposed line
items without modification.
B. Schedule RC–R, Part I.B, Items 6–19:
Common Equity Tier 1 Capital:
Adjustments and Deductions
Proposed line items 6 through 19
reflect adjustments and deductions to
common equity tier 1 capital, as
described in section 22 of the revised
regulatory capital rules. The agencies
received a number of questions on
reporting items subject to transition
provisions. Specifically, questions
related to items 7 through 10 asked
where the transition amounts of the
adjustments and deductions covered by
these specific items are to be reported.
The instructions for proposed Schedule
RC–R, Part I.B, explain that during the
transition period as proposed,
institutions must report the transition
amounts of these adjustments and
deductions, rather than their fully
phased-in amounts, in items 7 through

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10. Institutions would not be required to
report fully phased-in amounts in items
7 through 10 until the transition period
ends.
For example, during the transition
period, an institution must report in
item 7 the appropriate transition
amount of intangible assets (other than
goodwill and mortgage servicing assets
(MSAs)), net of DTLs, as described in
the instructions for that line item. The
institution must also risk weight the
non-deducted portion of that item at 100
percent and report it in Schedule RC–
R, Part II, item 42, ‘‘All other assets.’’ As
another example, during the transition
period, an institution must report in
item 8 the appropriate transition
amount of deferred tax assets (DTAs)
that arise from net operating loss and
tax credit carryforwards, net of any
related valuation allowances and net of
DTLs, calculated as a percentage of the
adjustment applied to common equity
tier 1 capital. The institution must then
report during the transition period the
remaining balance of DTAs that arise
from net operating loss and tax credit
carryforwards, net of any related
valuation allowances and net of DTLs,
in Schedule RC–R, Part I.B, item 24,
‘‘Additional tier 1 capital deductions.’’
A commenter also asked about risk
weighting the non-deducted portion of
the threshold items (that is, significant
investments in the capital of
unconsolidated financial institutions in
the form of common stock, net of
associated DTLs; MSAs, net of
associated DTLs; and DTAs arising from
temporary differences that could not be
realized through net operating loss
carrybacks, net of related valuation
allowances and net of DTLs). The
instructions for proposed Schedule RC–
R, Part I.B, explain that during the
transition period the non-deducted
portion of these threshold items must be
risk weighted at 100 percent in
accordance with section 300 of the
revised regulatory capital rules and
reported in Schedule RC–R, Part II, ‘‘All
other assets.’’ For report dates after
January 1, 2018, the non-deducted
portion of the threshold items must be
risk-weighted at 250 percent in
accordance with section 22 of the
revised regulatory capital rules and
reported in the appropriate asset
category in Schedule RC–R, Part II.
C. Schedule RC–R, Part I.B, Items 20
Through 25: Additional Tier 1 Capital,
and Item 26: Tier 1 Capital
Proposed line items 20 through 25
pertain to the reporting of additional tier
1 capital elements under section 20 of
the revised regulatory capital rules,
along with related adjustments for non-

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qualifying capital instruments subject to
phase-out. The agencies did not receive
any comments on these line items and
thus would retain the proposed line
items without modification.
D. Schedule RC–R, Part I.B, Items 27
Through 34: Tier 2 Capital, and Item 35:
Total Capital
Proposed line items 27 through 34
pertain to the reporting of tier 2 capital
elements under section 20 of the revised
regulatory capital rules, along with
related adjustments for non-qualifying
capital instruments subject to phase-out.
The agencies did not receive any
comments on these line items and thus
would retain the proposed line items
without modification.
E. Schedule RC–R, Part I.B, Items 36
Through 39: Total Assets for the
Leverage Ratio
Under the proposal, institutions
would report data for the calculation of
the leverage ratio in items 36 through
39. As noted above, the agencies
received two questions on the
calculation of the total assets for the
leverage ratio. First, a commenter asked
the agencies to confirm that all banking
organizations, including savings
associations, must use average total
assets from Call Report Schedule RC–K,
item 9, to calculate total assets for the
leverage ratio. The agencies are
confirming that average total assets from
Schedule RC–K, item 9, must be
reported in Schedule RC–R, Part I.B,
item 36, ‘‘Average total consolidated
assets,’’ by advanced approaches
institutions beginning in March 2014
and by all other institutions, including
savings associations, beginning in
March 2015.
Second, the same commenter asked
the agencies to confirm the deductions
from common equity tier 1 capital and
additional tier 1 capital that must be
made to calculate total assets for the
leverage ratio. Specifically, the
commenter asked whether the
deductions made in Schedule RC–R,
Part I.B, items 13 through 15, also must
be made for purposes of the leverage
ratio. The agencies are clarifying the
reporting instructions for proposed
Schedule RC–R, Part I.B, items 37 and
38, to address the commenter’s
question. The agencies confirm that the
amounts deducted from common equity
tier 1 and additional tier 1 capital in
Schedule RC–R, Part I.B, items 6, 7, 8,
10.b, 11, 13 through 17, and 24 must be
included in Schedule RC–R, Part I.B,
item 37. In addition, any other amounts
that are deducted from common equity
tier 1 and additional tier 1 capital, such
as deductions related to AOCI-

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adjustments, must be included in
Schedule RC–R, Part I.B, item 38.
F. Schedule RC–R, Part I.B, Item 40:
Total Risk-weighted Assets and Items 41
Through 45: Capital Ratios
Under the proposal, institutions
would report data for the calculation of
risk-weighted assets and capital ratios in
items 41 through 45. The agencies
received one question on this section of
the proposal. Specifically, a commenter
asked the agencies to confirm the
effective date of reporting the
supplementary leverage ratio in item 45.
The agencies are modifying the
Schedule RC–R, Part I.B, reporting form
and the instructions for proposed item
45 to clarify that this item must be
reported for report dates after January 1,
2015.
Under the proposal, for report dates in
2014, Call Report filers that are
advanced approaches institutions would
continue applying the general risk-based
capital rules to calculate their total riskweighted assets, which will continue to
be reported in current item 62 of the
risk-weighted assets portion of Schedule
RC–R (to be designated Part II of the
schedule in March 2014). This total riskweighted assets amount would then also
be reported in item 40.a of Part I.B of
Schedule RC–R for report dates in 2014
and would serve as the denominator for
the risk-based capital ratios reported in
Schedule RC–R, Part I.B, items 41
through 44, column A. Effective March
31, 2015, all Call Report filers would be
required to apply the standardized
approach, described in subpart D of the
revised regulatory capital rules, to
calculate and report their risk-weighted
assets in item 40.a and the risk-based
capital ratios in items 41 through 44,
column A, of the regulatory capital
components and ratios portion of
Schedule RC–R.
Advanced approaches institutions
would report items 40 through 45 on
proposed Schedule RC–R, Part I.B, as
follows.
• For report dates in 2014, these
institutions would continue applying
the general risk-based capital rules to
report their total risk-weighted assets in
item 40.a, which would serve as the
denominator of the ratios reported in
items 41 through 44, column A.
• Starting on March 31, 2015, these
institutions would apply the
standardized approach, described in
subpart D of the revised regulatory
capital rules, to calculate and report
their risk-weighted assets in item 40.a
and the regulatory capital ratios in items
41 through 44, column A.
• After they conduct a satisfactory
parallel run, these institutions would

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report their total risk-weighted assets
(item 40.b) and regulatory capital ratios
(items 41 through 44, column B) using
the advanced approaches rule.
• In addition, starting on March 31,
2015, these institutions would report a
supplementary leverage ratio in item 45,
as described in section 10 of the revised
regulatory capital rules.
The agencies did not receive any
comments on the proposed reporting of
the regulatory capital ratios by advanced
approaches institutions and thus would
retain this section of the proposal
without modification.

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G. Schedule RC–R, Part I.B, Items 46
Through 48: Capital Buffer
Under the proposal, an institution’s
capital conservation buffer and related
information would be reported in items
46 through 48. The agencies received a
question asking to confirm the effective
date for reporting items 46 through 48.
The agencies are modifying the
Schedule RC–R, Part I.B, reporting form
and the instructions for proposed items
46 through 48 to clarify that these items
become effective for report dates after
January 1, 2016. Until March 31, 2016,
the corresponding cells in the draft
reporting form for Schedule RC–R, Part
I.B, would be shaded out.
III. Discussion of the Proposed FFIEC
101 Changes
The proposed revisions to the FFIEC
101 Schedule A would incorporate the
Basel III capital disclosure template in
its entirety, with some minor changes to
the titles of the template’s line items,
consistent with the revised regulatory
capital rules and the accounting
terminology of U.S. generally accepted
accounting principles (GAAP). To
ensure transparency of reporting
regulatory capital by all advanced
approaches institutions, the agencies
would, consistent with the proposal,
make public the information collected
on the proposed revised Schedule A,
except for a few specific line items
identified below, starting with the
March 31, 2014, report date, regardless
of an advanced approaches institution’s
parallel run status. The agencies also
proposed to continue granting
confidential treatment to certain items
that are dependent on the
implementation of the advanced
approaches systems before an advanced
approaches institution completes its
parallel run period.
The agencies collectively received
comments on the FFIEC 101 from one
entity, a bankers’ association. This
commenter asked the agencies to clarify
when an institution is required to file
the FFIEC 101 report if the institution

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has triggered the criteria for applying
the advanced approaches rule but has
not yet begun its parallel run period.
The agencies are clarifying that an
institution would begin completing
FFIEC 101 Schedule A at the end of the
quarter after the quarter in which the
institution triggers one of the threshold
criteria for applying the advanced
approaches rule or elects to use the
advanced approaches rule.6 However,
the institution would not be required to
report those Schedule A items that
depend on the implementation of the
advanced approaches rules (specifically,
items 12, 50, 61 through 68, 78 through
79, and 86 through 90) and all the other
schedules of the FFIEC 101 until the
end of the first quarter in which the
institution has begun its parallel run
period.
The same commenter asked how an
advanced approaches institution that
has not completed its parallel run
period should report its supplementary
leverage ratio in Call Report Schedule
RC–R and in FFIEC 101 Schedule A,
since such an advanced approaches
institution has a longer time period in
which to submit the FFIEC 101 than the
time period for submitting the Call
Report. The agencies note that the
calculation of the supplementary
leverage ratio does not depend on the
advanced approaches systems and thus
this ratio can be calculated for purposes
of the Call Report independent of an
institution’s preparation and submission
of the FFIEC 101 report. Accordingly,
consistent with the proposal, an
advanced approaches institution that
has not completed its parallel run
would report the supplementary
leverage ratio in Call Report Schedule
RC–R and then it would report the
details of its calculation of the
supplementary leverage ratio on FFIEC
101 Schedule A by this report’s later
submission deadline. Similar to current
reporting practices, if an institution
calculates its FFIEC 101 data and
discovers that the supplementary
leverage ratio reported on its Call Report
is not correct, the institution should
submit an amended Call Report with the
corrected information.
6 An institution is deemed to have elected to use
the advanced approaches rule on the date that its
primary federal supervisor receives from the
institution a board-approved implementation plan
pursuant to section 121(b)(2) of the revised
regulatory capital rules. After that date, in addition
to being required to report on the FFIEC 101,
Schedule A, the institution may no longer apply the
AOCI opt-out election in section 22(b)(2) of the
revised regulatory capital rules and it becomes
subject to the supplementary leverage ratio in
section 10(c)(4) of the revised regulatory capital
rules and its associated transition provisions.

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The commenter also asked for
clarification of a limited number of line
item instructions in Schedules A, B, H
through O, and Q. The agencies are
clarifying the instructions for these line
items to the extent considered
appropriate by revising and expanding
specific instructions.
The agencies also note that the FFIEC
101 report title would be modified from
‘‘Risk-Based Capital Reporting for
Institutions Subject to the Advanced
Capital Adequacy Framework’’ to
‘‘Regulatory Capital Reporting for
Institutions Subject to the Advanced
Capital Adequacy Framework.’’ In
addition, the agencies are modifying the
name of Schedule A from ‘‘Schedule A–
Advanced Risk-based Capital’’ to
‘‘Schedule A–Advanced Approaches
Regulatory Capital.’’ These
modifications are consistent with the
proposed revisions to the FFIEC 101,
which entail the collection of data on
regulatory capital and not just riskbased capital.
A. Schedule A: Advanced Approaches
Regulatory Capital
Under the proposal, revised FFIEC
101 Schedule A incorporates the Basel
III common disclosure template to
ensure consistency and comparability of
reporting of regulatory capital elements
by advanced approaches institutions.
Although the proposed revisions to
Schedule A of the FFIEC 101 are
consistent with the regulatory capital
reporting approach followed in Call
Report Schedule RC–R, Part I.B, as
described in section II of this notice,
Schedule A provides a more granular
breakdown of regulatory capital
elements, deductions and adjustments,
and regulatory capital instruments
subject to phase-out, consistent with the
Basel III common disclosure template.
The agencies received a number of
questions on the reporting treatment for
items subject to transition provisions, as
described in section II.B of this notice.
The agencies have clarified the
reporting instructions for the applicable
proposed line items in Schedule RC–R,
Part I.B. The instructions for the
corresponding line items in proposed
revised FFIEC 101 Schedule A refer
institutions to the Schedule RC–R, Part
I.B, instructions. Since advanced
approaches institutions would be able to
continue to import the amounts to be
reported in the majority of the line items
in proposed revised FFIEC 101
Schedule A from proposed Call Report
Schedule RC–R, Part I.B, the agencies do
not believe it is necessary to modify the

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instructions for the same line items of
FFIEC 101 Schedule A.7
Reporting confidential line items
before completing the parallel run
period: Under the proposal, the agencies
would make public the information
collected on proposed revised Schedule
A, except for a few specific line items
identified below, for all advanced
approaches institutions, starting with
the March 31, 2014, report date. The
agencies proposed to grant confidential
treatment to the following Schedule A
items for report dates before an
institution has completed its parallel
run period: Item 78 (total eligible credit
reserves calculated using advanced
approaches); item 79 (amount of eligible
credit reserves includable in tier 2
capital); item 86 (expected credit loss
that exceeds eligible credit reserves);
item 87 (advanced approaches riskweighted assets); item 88 (common
equity tier 1 capital ratio calculated
using advanced approaches); item 89
(tier 1 capital ratio calculated using
advanced approaches); and item 90
(total capital ratio calculated using
advanced approaches). In addition, the
agencies proposed that, before the
completion of its parallel run period, an
institution would report ‘‘zero’’ in line
item 12 (expected credit loss that
exceeds eligible credit reserves) and
would complete line item 50 (eligible
credit reserves includable in tier 2
capital) and line item 60 (total riskweighted assets) by applying the general
risk-based capital rules in 2014 and the
standardized approach in 2015. Under
the proposal, for the report dates after
an institution conducts a satisfactory
parallel run, the entire Schedule A
would be made public.
The agencies did not receive any
comments on making public the
information collected on proposed
revised Schedule A, as described above,
and thus retain the proposed approach
without modification.
Supplementary leverage ratio:
Proposed line items 91 through 98 in
Schedule A would collect data on a new
supplementary leverage ratio
requirement for advanced approaches
institutions, effective March 31, 2015.
As described in section II.F of this
notice, a commenter asked the agencies
to confirm the effective date for
reporting the supplementary leverage
ratio. The agencies have modified the
proposed reporting form and the
instructions for items 91 through 98 of
7 Advanced approaches institutions that file the
FR Y–9C rather than the Call Report would be able
to import the amounts to be reported in the majority
of the line items in proposed revised FFIEC 101
Schedule A from the Federal Reserve’s proposed
revised Schedule HC–R.

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Schedule A to clarify that these items
must be reported for report dates after
January 1, 2015. Until such time, the
corresponding cells in the reporting
form for Schedule A would be shaded
out.
B. Schedules B, C, D, H, I, J, P, Q, R, and
S: Risk-weighted Assets
The proposal described proposed
revisions to several of the risk-weighted
assets schedules in the FFIEC 101,
which are intended to be consistent
with the revised advanced approaches
rules to calculate risk-weighted assets.
The proposal would revise Schedules B,
C, D, H, I, J, P, Q, and R as follows:
• Under Schedule B (summary table),
the agencies proposed new line items to
reflect the proposed changes in
schedules C through R.
• Under Schedules H and J, the
agencies proposed new line items to
capture Credit Valuation Adjustment
(CVA) amounts.
• Under Schedule P, the agencies
proposed an updated securitization
table.
• Under Schedule Q, the agencies
proposed a new table to reflect cleared
transactions.
• Under Schedules C, D, H, I, and J,
the agencies proposed to collect data on
exposures subject to a 1.25 asset
correlation factor.
• Under Schedules H, I, and J, the
agencies proposed data collections
related to the internal models
methodology (IMM), margin period of
risk, and specific wrong-way risk.
• Under Schedule R, the agencies
proposed removing items pertaining to
an equity exposure treatment no longer
permitted under the revised advanced
approaches rule.
The agencies received comments from
one commenter on the proposed
revisions to these schedules. The
following highlights only those areas of
the proposed revisions for which the
agencies received comments.
1.06 Scaling Multiplier and ‘‘Assets Not
Included in a Defined Exposure
Category’’ in Schedule B
The agencies did not propose to revise
the FFIEC 101 regarding the 1.06 scaling
multiplier in existing line item 28 of
Schedule B, which was proposed to be
renumbered as line item 30, ‘‘Total
credit risk weighted assets (Cell G–29 ×
1.06).’’ The commenter asked whether
the 1.06 multiplier should be applied to
all credit risk exposures, including
‘‘Assets Not Included in a Defined
Exposure Category,’’ non-material
portfolios, mortgage servicing rights,
DTAs, and securitization exposures
subject to a 1,250 percent risk weight.

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The agencies reviewed the comment
and determined that no change to
renumbered line item 30 is necessary.
Renumbered line item 27 in proposed
revised Schedule B, ‘‘Assets Not
Included in a Defined Exposure
Category,’’ has always been subject to
the 1.06 scaling multiplier. In addition,
consistent with the revised regulatory
capital rules, wholesale, retail,
securitization, and equity exposures are
all subject to the 1.06 multiplier. The
CVA capital requirement is explicitly
singled out in the revised regulatory
capital rules as not being subject to the
1.06 multiplier. Therefore, all exposures
except for the CVA charge are subject to
the 1.06 scaling multiplier, as proposed
for Schedule B. The agencies also are
clarifying in the Schedule B instructions
that exposures representing items in
process of collection that are assigned a
risk weight of 20 percent should be
reported in line item 27, ‘‘Assets Not
Included in a Defined Exposure
Category.’’
CVAs and Weighted Average Maturity
Calculation in Schedules B, H, and J
The agencies proposed to insert
memoranda items in Schedule H
(Wholesale Exposure: Eligible Margin
Loans, Repo-Style Transactions, and
OTC Derivatives with Cross-Product
Netting) and Schedule J (Wholesale
Exposure: OTC Derivatives No CrossProduct Netting) to reflect the new CVA
requirements for over-the-counter (OTC)
derivative activities under the revised
regulatory capital rules.
The commenter observed that the
CVA requirement is a portfolio
calculation and would therefore
encompass transactions with and
without cross-product netting. The
commenter sought clarification on
where institutions should report the
CVA exposure and risk-weighted asset
amounts since each institution would
only be reporting the CVA information
on a single line item (rather than the
two proposed line items in Schedules H
and J). In addition, the commenter
requested clarification on the
calculation of weighted average
maturity.
In response to this comment, the
agencies have decided to remove the
CVA memoranda items from Schedules
H and J and instead collect this
information in Schedule B. The agencies
believe this is the appropriate location
for reporting CVA information because
Schedules H and J would otherwise
needlessly require reporting institutions
to distinguish between derivative
transactions with and without crossproduct netting for purposes of
allocating CVAs measured at the

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portfolio level to subsets of the
portfolio. Therefore, the agencies have
agreed to insert the following line items
in Schedule B: Line item 31.a, ‘‘Credit
valuation adjustment—simple
approach,’’ and line item 31.b: ‘‘Credit
valuation adjustment—advanced
approach.’’ For the relevant Schedule B
line item (either 31.a or 31.b), the
reporting institutions would be required
to report the amounts for risk-weighted
assets and the exposure at default of
exposures used to calculate CVA. The
exposure at default information
pertaining to CVA would remain
confidential, even after an institution
completes its parallel run period. These
line items would replace proposed
Schedule B line item 31, ‘‘Total CVA
RWA for OTC derivative transactions.’’
In addition, if institutions apply a
maturity floor, the general instructions
for Schedule B clarify that reporting
institutions should be consistent in the
methodology they employ for
calculating the weighted average
maturity amount.
Holding Period or Margin Period of Risk
in Schedules H, I, and J
The agencies proposed to insert
memoranda items in Schedule H
(Wholesale Exposure: Eligible Margin
Loans, Repo-Style Transactions, and
OTC Derivatives with Cross-Product
Netting), Schedule I (Wholesale
Exposure: Eligible Margin Loans and
Repo-Style Transactions No CrossProduct Netting), and Schedule J
(Wholesale Exposure: OTC Derivatives
No Cross-Product Netting) to reflect the
new capital requirements for the margin
period of risk and wrong-way risk in the
advanced approaches. The calculations
and requirements associated with
margin period of risk and wrong-way
risk are described in section 132 of the
revised regulatory capital rules.
The commenter asked how to report
securities that have a ‘‘holding period or
margin period of risk set for 20 days,’’
but also meet the criteria for ‘‘holding
period or margin period of risk set for
at least twice the minimum holding
period that would otherwise be used
(due to at least 3 disputes).’’ The
agencies have agreed to clarify in the
instructions that transactions meeting
both criteria should be reported in one
location under column C, ‘‘Holding
period or margin period of risk set for
at least twice the minimum holding
period that would otherwise be used
(due to at least 3 disputes).’’
Reporting the Credit Scoring System in
Schedules K Through O
In their draft of the proposed revised
FFIEC 101 reporting form, the agencies

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inadvertently removed the text field
from existing item 18, which the
agencies proposed to renumber as
memorandum item 2, ‘‘Credit scores
shown in Column O are from which
credit scoring system(s)?’’ The agencies
have agreed to correct this design error
by restoring the text field, consistent
with the public comment.
Whether Exposure Amounts Are
Inclusive of Initial Margin in Schedule
Q
The agencies proposed a new
Schedule Q (Cleared Transactions) to
capture exposures to central clearing
parties (CCPs), consistent with section
133 of the revised regulatory capital
rules. The commenter sought
clarification on whether proposed line
items 3 and 4 were inclusive of initial
margin. The agencies have agreed to
clarify the instructions, including a
reference to the definition of a trade
exposure under the capital rules, which
explains that the line item values in
question should be inclusive of initial
margin.
250 Percent Risk Weight Category for
Significant Investments in
Unconsolidated Financial Institutions in
Schedule R
The commenter highlighted that the
proposed revisions to Schedule R
(Equity Exposures) did not include a
new field for equity exposures receiving
a 250 percent risk weight that are
significant investments in
unconsolidated financial institutions
that fall below the 10 and 15 percent
deduction thresholds. Accordingly, the
agencies have agreed to insert a field for
this risk weight category as line item 7
in Schedule R. (Thus, line items 7
through 13 in the initial draft of
proposed revised Schedule R would be
renumbered as line items 8 through 14.)
Schedule S: Operational Risk
The agencies originally did not
propose to revise Schedule S:
Operational Risk. However, consistent
with prior feedback received from
reporting institutions, the agencies are
proposing to clarify the existing
instructions for several line items in
Schedule S. The agencies believe these
changes do not result in the collection
of any new data, nor do they impact
where institutions report operational
risk data in Schedule S. Clarifications
have been made to the instructions for
the following Schedule S line items:
• Line Item 3, ‘‘Expected Operational
Loss (EOL)’’;
• Line item 5, ‘‘Dependence
Assumptions’’;

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• For items 8 through 15, the
instructions indicate that legal reserves
should be included for the purpose of
determining frequency counts, total loss
amounts, and loss maximums;
• Line item 9, ‘‘Highest dollar
threshold applied in modeling internal
operational loss event data’’;
• Line items 11 through 15 related to
loss-amount information;
• Line item 16, ‘‘How many
individual scenarios were used in
calculating the risk-based capital
requirement for operational risk’’;
• Line item 17, ‘‘What is the dollar
value of the largest individual
scenario’’; and
• Line item 18, ‘‘Number of scenarios
in the following ranges (e.g., ≥$1 million
and <$10 million).’’
IV. Initial Reporting
For the March 31, 2014, and March
31, 2015, report dates, as applicable,
institutions may provide reasonable
estimates for any new or revised Call
Report and FFIEC 101 items initially
required to be reported as of that date
for which the requested information is
not readily available.
V. Request for Comment
Public comment is requested on all
aspects of this joint notice. In particular,
do advanced approaches institutions
expect that making any specific line
items on proposed revised FFIEC 101
Schedule A public would cause them
competitive or other harm? If so, please
identify the specific line items and
describe in detail the nature of the
harm.
Additionally, comments are invited
on:
(a) Whether the collections of
information that are the subject of this
notice are necessary for the proper
performance of the agencies’ functions,
including whether the information has
practical utility;
(b) The accuracy of the agencies’
estimates of the burden of the
information collections as they are
proposed to be revised, including the
validity of the methodology and
assumptions used;
(c) Ways to enhance the quality,
utility, and clarity of the information to
be collected;
(d) Ways to minimize the burden of
information collections on respondents,
including through the use of automated
collection techniques or other forms of
information technology; and
(e) Estimates of capital or start-up
costs and costs of operation,
maintenance, and purchase of services
to provide information.
Comments submitted in response to
this joint notice will be shared among

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the agencies. All comments will become
a matter of public record.
Stuart Feldstein,
Director, Legislative and Regulatory Activities
Division, Office of the Comptroller of the
Currency.
Board of Governors of the Federal Reserve
System, January 6, 2014.
Robert deV. Frierson,
Secretary of the Board.
Dated at Washington, DC, this 24th day of
December, 2013.
Federal Deposit Insurance Corporation.
Robert E. Feldman,
Executive Secretary.
[FR Doc. 2014–00478 Filed 1–13–14; 8:45 am]
BILLING CODE 4810–33–P; 6210–01–P; 6710–01–P

DEPARTMENT OF THE TREASURY
Internal Revenue Service
Proposed Collection; Comment
Request for Form 8940
Internal Revenue Service (IRS),
Treasury.
ACTION: Notice and request for
comments.
AGENCY:

The Department of the
Treasury, as part of its continuing effort
to reduce paperwork and respondent
burden, invites the general public and
other Federal agencies to take this
opportunity to comment on proposed
and/or continuing information
collections, as required by the
Paperwork Reduction Act of 1995,
Public Law 104–13 (44 U.S.C.
3506(c)(2)(A)). Currently, the IRS is
soliciting comments concerning Form
8940, Request for Miscellaneous
Determination.
DATES: Written comments should be
received on or before March 17, 2014 to
be assured of consideration.
ADDRESSES: Direct all written comments
to Yvette B. Lawrence, Internal Revenue
Service, Room 6129, 1111 Constitution
Avenue NW., Washington, DC 20224.
FOR FURTHER INFORMATION CONTACT:
Requests for additional information or
copies of the form and instructions
should be directed to LaNita Van Dyke,
at Internal Revenue Service, Room 6517,
1111 Constitution Avenue NW.,
Washington, DC 20224, or through the
Internet at [email protected].
SUPPLEMENTARY INFORMATION:
Title: Request for Miscellaneous
Determination
OMB Number: 1545–2211.
Form Number: 8940.
Abstract: Form 8940 will standardize
information collection procedures for 9
categories of individually written

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SUMMARY:

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requests for miscellaneous
determinations now submitted to the
Service by requestor letter. Respondents
are exempt organizations.
Current Actions: There is no change
in the paperwork burden previously
approved by OMB. This form is being
submitted for renewal purposes only.
Type of Review: Extension of a
currently approved collection.
Affected Public: Not for profit
institutions.
Estimated Number of Respondents:
2,100.
Estimated Time per Respondent: 13
Hours, 47 minutes.
Estimated Total Annual Burden
Hours: 28,959.
The following paragraph applies to all
of the collections of information covered
by this notice:
An agency may not conduct or
sponsor, and a person is not required to
respond to, a collection of information
unless the collection of information
displays a valid OMB control number.
Books or records relating to a collection
of information must be retained as long
as their contents may become material
in the administration of any internal
revenue law. Generally, tax returns and
tax return information are confidential,
as required by 26 U.S.C. 6103.
Request for Comments: Comments
submitted in response to this notice will
be summarized and/or included in the
request for OMB approval. All
comments will become a matter of
public record. Comments are invited on:
(a) Whether the collection of
information is necessary for the proper
performance of the functions of the
agency, including whether the
information shall have practical utility;
(b) the accuracy of the agency’s estimate
of the burden of the collection of
information; (c) ways to enhance the
quality, utility, and clarity of the
information to be collected; (d) ways to
minimize the burden of the collection of
information on respondents, including
through the use of automated collection
techniques or other forms of information
technology; and (e) estimates of capital
or start-up costs and costs of operation,
maintenance, and purchase of services
to provide information.
Approved: January 8, 2014.
Yvette B. Lawrence,
IRS Reports Clearance Officer.
BILLING CODE 4830–01–P

INSTITUTE OF PEACE
Board of Directors Meeting

PO 00000

United States Institute of Peace.

Frm 00129

Fmt 4703

Sfmt 4703

Notice.

SUMMARY:

Board of Directors Meeting
Date/Time: Friday, January 24, 2014
(9:30 a.m.–2:00 p.m.)
Location: 2301 Constitution Avenue
NW Washington, DC 20037.
Status: Open Session—Portions may
be closed pursuant to Subsection (c) of
Section 552(b) of Title 5, United States
Code, as provided in subsection
1706(h)(3) of the United States Institute
of Peace Act, Public Law 98–525.
Agenda: January 24, 2014 Board
Meeting; Approval of Minutes of the
One Hundred Forty-Ninth Meeting
(October 25, 2013) of the Board of
Directors; Chairman’s Report;
President’s Report; Status Reports;
Program Updates; Other General Issues;
Board Executive Session.
Contact: Peter Loge, Vice President for
External Relations, Telephone: (202)
429–3882.
DATED: January 8, 2014.
FOR FURTHER INFORMATION CONTACT:
Peter Loge, Vice President for External
Relations, Telephone: (202) 429–3882.
Dated: January 8, 2014.
Peter Loge,
Vice President for External Relations.
[FR Doc. 2014–00360 Filed 1–13–14; 8:45 am]
BILLING CODE 6820–AR–M

DEPARTMENT OF VETERANS
AFFAIRS
Veterans Health Administration
Funding Availability Under Supportive
Services for Veteran Families Program
AGENCY:

Department of Veterans Affairs

(VA).
Notice of Funding Availability
(NOFA).

ACTION:

Funding Opportunity Title:
Supportive Services for Veteran
Families (SSVF) Program.
Announcement Type: Initial.
Funding Opportunity Number: VA–
SSVF–123013.

SUMMARY:

Catalog of Federal Domestic Assistance
Number: 62.033.

Applications for supportive
services grants under the SSVF Program
must be received by the SSVF Program
Office by 4:00 p.m. Eastern Time on
March 14, 2014. Awards made for
Priority 1 supportive services grants will
fund operations over a non-renewable 3year period beginning October 1, 2014.
Awards made for Priority 2 and 3
supportive services grants will fund

DATES:

[FR Doc. 2014–00534 Filed 1–13–14; 8:45 am]

AGENCY:

ACTION:

2535

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