Form FFIEC 031 FFIEC 031 Call Report FFIEC 031

DRAFT

FFIEC 031 Call Report
Reporting Changes to Schedules RC-E and RC-M
for March 31, 2014
Reporting Changes to the Regulatory Capital Components
and Ratios Portion of Schedule RC-R
for March 31, 2014 (for Advanced Approaches Institutions)
and March 31, 2015 (for All Other Institutions)
Reporting Changes to Schedule RI
for March 31, 2015
(Not Applicable to Institutions with
Less Than $1 Billion in Total Assets)

Updated as of March 3, 2014

NOTE: This draft, which is subject to change, presents the Call Report schedules on which items will
be added or revised effective March 31, 2014, and March 31, 2015, as described in the two final
Paperwork Reduction Act Federal Register notices published in the Federal Register on January 14,
2014. The two final notices are available at http://www.ffiec.gov/forms031.htm. These Call Report
revisions are subject to approval by the U.S. Office of Management and Budget.
Questions 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.

Reporting Changes to
Schedules RC-E, Deposit Liabilities, and RC-M, Memoranda, 1
for March 31, 2014

1

In new item 16 of Schedule RC-M, information about international remittance transfers would
be collected initially as of March 31, 2014, and, in general, semiannually thereafter as of each
June 30 and December 31. The version of item 16 for the March 31, 2014, report date is
presented first followed by the version of item 16 for the June 30, 2014, and subsequent report
dates.

FFIEC 031
Page 35 of 74
RC-20

Schedule RC-E—Continued
Part I—Continued
Memoranda—Continued
Dollar Amounts in Thousands
2. Components of total nontransaction accounts
(sum of Memorandum items 2.a through 2.d must equal item 7, column C above):
a. Savings deposits:
(1) Money market deposit accounts(MMDAs)..........................................................
(2) Other savings deposits (excludes MMDAs).........................................................
b. Total time deposits of less than $100,000 ...............................................................
c. Total time deposits of $100,000 through $250,000 ....................................................
d. Total time deposits of more than $250,000 ..............................................................
e. Individual Retirement Accounts (IRAs) and Keogh Plan accounts of $100,000 or more
included in Memorandum items 2.c and 2.d above ....................................................
3. Maturity and repricing data for time deposits of less than $100,000:
a. Time deposits of less than $100,000 with a remaining maturity or next repricing date of:'~ 2
(1) Three months or less .....................................................................................
(2) Over three months through 12 months ...............................................................
(3) Over one year through three years ....................................................................
(4) Over three years ...........................................................................................
b. Time deposits of less than $100,000 with a REMAINING MATURITY of one year or less
(included in Memorandum items 3.a.(1) and 3.a.(2) above)3........................................
4. Maturity and repricing data for time deposits of $100,000 or more:
a. Time deposits of $100,000 or more with a remaining maturity or next repricing date of:'~ 4
(1) Three months or less .....................................................................................
(2) Over three months through 12 months ...............................................................
(3) Over one year through three years ....................................................................
(4) Over three years ...........................................................................................
b. Time deposits of $100,000 through $250,000 with a REMAINING MATURITY of one year
or less (included in Memorandum items 4.a.(1) and 4.a.(2) above)3...............................
c. Time deposits of more than $250,000 with a REMAINING MATURITY of one year or less
(included in Memorandum items 4.a.(1) and 4.a.(2) above)3 ........................................

RCON

Bil

Mil

Thou

6810
0352
6648
J473
J474

M2.a.(1)
M.2.a.(2)
M.2.b.
M.2.c.
M.2.d.

F233

M.2.e

A579
A580
A581
A582

M.3.a.(1)
M.3.a.(2)
M.3.a.(3)
M.3.a.(4)

A241

A584
A585
A586
A587

M.4.a.(1)
M.4.a.(2)
M.4.a.(3)
M.4.a.(4)

K221
K222

M.4.c.

INSERT A
1. Report fixed-rate time deposits by remaining maturity and floating-rate time deposits by next repricing date.
2. Sum of Memorandum items 3.a.(1) through 3.a.(4) must equal Schedule RC-E, Memorandum item 2.b.
3. Report both fixed- and floating-rate time deposits by remaining maturity. Exclude floating rate time deposits with a next repricing date
of one year or less that have a remaining maturity of over one year.
4. Sum of Memorandum items 4.a.(1) through 4.a.(4) must equal Schedule RC-E, sum of Memorandum items 2.c and 2.d.

Part II. Deposits in Foreign Offices (including Edge and Agreement subsidiaries and IBFs)
Dollar Amounts in Thousands RCFN
Deposits of:
1. Individuals, partnerships, and corporations (include all certified and official checks) ................
2. U.S. banks (including IBFs and foreign branches of U.S. banks) and other U.S. depository
institutions ...............................................................................................................
3. Foreign banks (including U.S. branches and agencies of foreign banks, including their IBFs)....
4. Foreign governments and official institutions (including foreign central banks)........................
5. U.S. Government and states and political subdivisions in the U.S........................................
6. Total (sum of items 1 through 5)(must equal Schedule RC, item 13.b).................................

Bil

Mil

Thou

B553
6554
2625
2650
6555
2200

2.
3.
4.
5.
6.

Memorandum
Dollar Amounts in Thousands
1. Time deposits with a remaining maturity of one year or less (included in Part II, item 6 above) ..

M.1.
06/2012

INSERT A – FFIEC 031– SCHEDULE RC-E, PART I, MEMORANDUM ITEMS 5-7
5.

Does your institution offer one or more consumer deposit account products,
i.e., transaction account or nontransaction savings account deposit products
intended primarily for individuals for personal, household, or family use? ...
Memorandum items 6 and 7 are to be completed by institutions with $1 billion or
5
more in total assets that answered “Yes” to Memorandum item 5 above.
6.

Yes

No

P752

Components of total transaction account deposits of individuals,
partnerships, and corporations (sum of Memorandum items 6.a, 6.b, and 6.c
must equal item 1, column A, above):
a. Total deposits in those noninterest-bearing transaction account deposit
products intended primarily for individuals for personal, household, or
family use .................................................................................................
b. Total deposits in those interest-bearing transaction account deposit

7.

RCON

products intended primarily for individuals for personal, household, or
family use .................................................................................................
c. Total deposits in all other transaction accounts of individuals,
partnerships, and corporations ................................................................
Components of total nontransaction account deposits of individuals,
partnerships, and corporations (sum of Memorandum items 7.a.(1), 7.a.(2),

RCON

Bil

Mil

P753

P754

P755

7.b.(1), and 7.b.(2) plus all time deposits of individuals, partnerships, and
corporations must equal item 1, column C, above):
a. Money market deposit accounts (MMDAs) of individuals,
partnerships, and corporations (sum of Memorandum items 7.a.(1) and
7.a.(2) must be less than or equal to Memorandum item 2.a.(1) above):
(1) Total deposits in those MMDA deposit products intended primarily
for individuals for personal, household, or family use .......................
(2) Deposits in all other MMDAs of individuals, partnerships, and
corporations .......................................................................................
b. Other savings deposit accounts of individuals, partnerships, and
corporations (sum of Memorandum items 7.b.(1) and 7.b.(2) must be
less than or equal to Memorandum item 2.a.(2) above):
(1) Total deposits in those other savings deposit account deposit
products intended primarily for individuals for personal, household,
or family use ......................................................................................
(2) Deposits in all other savings deposit accounts of individuals,
partnerships, and corporations ..........................................................

5

P756

P757

P758

P759

The $1 billion asset size test is generally based on the total assets reported on the June 30, 2013, Report of
Condition.

Thou

FFIEC 031
Page 44 of 74
RC-29

Schedule RC-M—Continued
Dollar Amounts in Thousands RCFD Yes
6. Does the reporting bank sell private label or third-party mutual funds and annuities?...... 6569
RCFD
8570
7. Assets under the reporting bank's management in proprietary mutual funds and annuities.....
site address of the bank(home page), if any
8.I'ri
-_(Example: www.examplebank.com
----- --- —
~-~~_~
_
aosi http://
9. Do any of the bank's Internet websites have transactional capability, i.e., allow the
bank's customers to execute transactions on their accounts through the website? ...
10. Secured liabilities:
a. Amount of "Federal funds purchased in domestic offices" that are secured
(included in Schedule RC, item 14.a) ..........................................................
b. Amount of "Other borrowings" that are secured
(included in Schedule RC-M, items 5.b.(1)(a)-(d)) ..........................................

Bil

(2) Loans to finance agricultural production and other loans to farmers .........
(3) Commercial and industrial loans .......................................................
(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)............................................................

RCON

Mil Thou

8~

Bil

RCON Yes
11. Does the bank act as trustee or custodian for Individual Retirement Accounts, Health
G463
accounts?
......................................................
Savings Accounts, and other similar
safekeeping,
or
other
involving
the
acceptance
services
12. Does the bank provide custody,
of orders for the sale or purchase of securities?...................................................... G464
13. Assets covered by loss-sharing agreements with the FDIC:
a. Loans and leases (included in Schedule RC, items 4.a and 4.b):
(1) Loans secured by real estate in domestic offices:
(a) Construction, land development, and other land loans:
(1) 1-4 family residential construction loans ...................................
(2) Other construction loans and all land development and other land loans
(b) Secured by farmland ..................................................................
(c) 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) Secured by multifamily (5 or more) residential properties...................
(e) Secured by nonfarm nonresidential properties:
(1) Loans secured by owner-occupied nonfarm nonresidential properties
(2) Loans secured by other nonfarm nonresidential properties ............

6.

7.

RCFD Yes
4088

RCON
F064
RCFD
F065

No

Bil

Replace
with
INSERT B

No
YJI

Mil Thou

No

Mil Thou

K169
K170
K171

K172
K173
K174
K175

1 3.a.(1)(c)(2)(a)
1 3.a.(1)(c)(2)(b)
1 3.a.(1)(d)

K176
K177
RCFD
K178
K179

1 3.a.(1)(e)(1)
13.a.(1)(e)(2)
13.a.(2)
1 3.a.(3)

K180
K181

1 3.a.(4)(a)
1 3.a.(4)(b)

K182

1 3.a.(4)(c)

06/2012

INSERT B – FFIEC 031 – SCHEDULE RC-M, ITEM 8
8. Internet Web site addresses and physical office trade names:
a. Uniform Resource Locator (URL) of the reporting institution’s primary
Internet Web site (home page), if any
(Example: www.examplebank.com):
TEXT
4087

http://
b. URLs of all other public-facing Internet Web sites that the reporting
institution uses to accept or solicit deposits from the public, if any
1
(Example: www.examplebank.biz):
(1)
(2)
(3)
(4)
(5)
(6)
(7)
(8)
(9)

TE01
N528
TE02
N528
TE03
N528
TE04
N528
TE05
N528
TE06
N528
TE07
N528
TE08
N528
TE09
N528

http://
http://
http://
http://
http://
http://
http://
http://
http://

TE10
N528

c.

(10)
http://
Trade names other than the reporting institution’s legal title used to identify
one or more of the institution’s physical offices at which deposits are accepted
or solicited from the public, if any:
(1)
(2)
(3)
(4)
(5)
(6)

1

TE01
N529
TE02
N529
TE03
N529
TE04
N529
TE05
N529
TE06
N529

Report only highest level URLs (for example, report www.examplebank.biz, but do not also report
www.examplebank.biz/checking). Report each top level domain name used (for example, report both
www.examplebank.biz and www.examplebank.net).

FFIEC 031
Page 45 of 74
RG30

Schedule RC-M—Continued
Dollar Amounts in Thousands
13. a.(5) All other loans and all leases .........................................................................

RCFD

Bil

Mil

Thou

K183

13.a.(5)

K184
K185
K186
K273

13.a.(5)(a)
13.a.(5)(b)
13.a.(5)(c)
13.a.(5)(d)

Itemize the categories of loans and leases (as defined in Schedule RC-C, Part I) included in
item 13.a.(5) above that exceed 10 percent of total loans and leases covered byloss-sharing
agreements with the FDIC (sum of items 13.a.(1) through (5)):
(a) Loans to depository institutions and acceptances of other banks ......................
(b) Loans to foreign governments and official institutions .....................................
(c) Other loans'...........................................................................................
(d) Lease financing receivables ......................................................................

RCFN

(e) Loans secured by real estate in foreign offices.............................................
b. Other real estate owned (included in Schedule RC, item 7):
(1) Construction, land development, and other land in domestic offices ......................
(2) Farmland in domestic offices ........................................................................
(3) 1-4 family residential properties in domestic offices ..........................................
(4) Multifamily (5 or more) residential properties in domestic offices...........................
(5) Nonfarm nonresidential properties in domestic offices ........................................

K290

13.a.(5)(e)

RCON

K187
K188
K189
K190
K191

13.b.(1)
13.b.(2)
13.b.(3)
13.b.(4)
13.b.(5)

RCFN

(6) In foreign offices.............................................................................................
(7) Portion of covered other real estate owned included in items 13.b.(1) through (6)
above that is protected by FDIC loss-sharing agreements .......................................
c. Debt securities (included in Schedule RC, items 2.a and 2.b).......................................
d. Other assets (exclude FDIC loss-sharing indemnification assets)..................................
14. Captive insurance and reinsurance subsidiaries:
a. Total assets of captive insurance subsidiaries2..........................................................
b. Total assets of captive reinsurance subsidiaries2 .......................................................

K260

13.b.(6)

RCFD

K192
J461
J462

13.b.(7)
13.c.
13.d.

K193

14.a.
14.b.

K194

Item 15 is to be completed by institutions that are required or have elected to be
treated as a Qualified Thrift Lender.
15. Qualified Thrift Lender(QTL)test:
a. Does the institution use the Home Owners' Loan Act(HOLA) QTL test or the Internal Revenue
Service Domestic Building and Loan Association (IRS DBLA)test to determine its QTL
compliance? (for the HOLA QTL test, enter 1; for the IRS DBLA test, enter 2) ......................
b. Has the institution been in compliance with the HOLA QTL test as of each month end during
the quarter or the IRS DBLA test for its most recent taxable year, as applicable?...................

Number

RCON

L133

15.a.
Yes

L135

No

15.b.

INSERT C
1. 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."
2. Report total assets before eliminating intercompany transactions between the consolidated insurance or reinsurance subsidiary and other offices or
consolidated subsidiaries of the reporting bank.

06/2012

INSERT C – FFIEC 031 – SCHEDULE RC-M, ITEM 16 – FOR THE MARCH 31, 2014,
REPORT DATE
Items 16.a and 16.b, and, if appropriate, items 16.c and 16.d are to be completed
in the March 2014 report. Beginning with the June 2014 report, item 16.a and,
if appropriate, items 16.c and 16.d are to be completed semiannually in the
June and December reports only and item 16.b is to be completed annually in
the June report only.
1
16. Remittance transfers offered to consumers:
a. Mechanisms offered to consumers in any state for sending remittance
transfers to recipients abroad:
(1) In 2012, did your institution offer to consumers in any state any of
the following mechanisms for sending remittance transfers to
2

recipients abroad?
(a) International wire transfers ........................................................
(b) International ACH transactions ..................................................
(c) Other proprietary services operated by your institution .............
(d) Other proprietary services operated by another party ................
(2) As of the report date, did your institution offer to consumers
in any state any of the following mechanisms for sending
remittance transfers to recipients abroad?
(a) International wire transfers ........................................................
(b) International ACH transactions ..................................................
(c) Other proprietary services operated by your institution .............
(d) Other proprietary services operated by another party ................
b. Did your institution provide more than 100 remittance transfers in
the previous calendar year or does your institution estimate that it
will provide more than 100 remittance transfers in the current calendar
year? .......................................................................................................
Items 16.c and 16.d are to be completed by institutions that answered “Yes”
to item 16.b in the current report or, if item 16.b is not required to be
completed in the current report, in the most recent prior report in which

RCON

Yes

No

N512
N514
N515
N516

N517
N518
N519
N520

N521

item 16.b was required to be completed.
1

Report information about transfers that:
(a) are “remittance transfers” as defined by subpart B of Regulation E (12 CFR § 1005.30(e)), or
(b) would qualify as “remittance transfers” under subpart B of Regulation E (12 CFR § 1005.30(e)) but are
excluded from that definition only because the provider is not providing those transfers in the normal course of
its business. See 12 CFR § 1005.30(f).
Exclude transfers sent by your institution as a correspondent bank for other providers. With the exception of
items 16(a)(1)(d) and 16(a)(2)(d), report information only about transfers for which the reporting institution is the
provider. For items 16(a)(1)(d) and 16(a)(2)(d), report information about transfers for which another party is the
provider, and the reporting institution is an agent or a similar type of business partner interacting with the consumers
sending the remittance transfers.
2

Item 16.a.(1) is a one-time item that would be collected only as of March 31, 2014. Thereafter, item 16.a.(1) would
be deleted and item 16.a.(2) would be renumbered as item 16.a.

c.

Indicate which of the mechanisms described in items 16.a.(2)(a), (b),
and (c) above is the mechanism that your institution estimates
accounted for the largest number of remittance transfers your
institution provided during the period from October 28, 2013, through
December 31, 2013
(For international wire transfers, enter 1; for international ACH
transactions, enter 2; for other proprietary services operated by your
institution, enter 3. If your institution did not provide any transfers using
the mechanisms described in items 16.a.(2)(a), (b), and (c) above
during the period from October 28, 2013, through December 31, 2013,
enter 0.) ...................................................................................................

d. Estimated number and dollar value of remittance transfers provided by
your institution during the period from October 28, 2013, through
December 31, 2013:
(1) Estimated number of remittance transfers .......................................

RCON

Number

N522

RCON

Number

N523
RCON

(2) Estimated dollar value of remittance transfers ................................

N524

(3) Estimated number of remittance transfers for which your
institution applied the temporary exception ......................................

RCON
N527

Bil

Mil

Number

Thou

INSERT C – FFIEC 031 – SCHEDULE RC-M, ITEM 16 – FOR THE JUNE 30, 2014,
AND SUBSEQUENT REPORT DATES

Item 16.a and, if appropriate, items 16.c and 16.d are to be completed
semiannually in the June and December reports only. Item 16.b is to be
completed annually in the June report only.
1
16. Remittance transfers offered to consumers:
a. As of the report date, did your institution offer to consumers in any
state any of the following mechanisms for sending remittance transfers
to recipients abroad?
(1) International wire transfers ...............................................................
(2) International ACH transactions ........................................................
(3) Other proprietary services operated by your institution ...................
(4) Other proprietary services operated by another party ......................
b. Did your institution provide more than 100 remittance transfers in the
previous calendar year or does your institution estimate that it will
provide more than 100 remittance transfers in the current calendar
year? .......................................................................................................
Items 16.c and 16.d are to be completed by institutions that answered “Yes”
to item 16.b in the current report or, if item 16.b is not required to be
completed in the current report, in the most recent prior report in which
item 16.b was required to be completed.
c.

Yes

No

N517
N518
N519
N520

N521

Indicate which of the mechanisms described in items 16.a.(1), (2), and
(3) above is the mechanism that your institution estimates accounted
for the largest number of remittance transfers your institution
provided during the two quarters ending on the report date.
(For international wire transfers, enter 1; for international ACH
transactions, enter 2; for other proprietary services operated by your
institution, enter 3. If your institution did not provide any transfers using
the mechanisms described in items 16.a.(1), (2), and (3) above
during the two quarters ending on the report date, enter 0.) ..................

1

RCON

RCON

Number

N522

Report information about transfers that:
(a) are “remittance transfers” as defined by subpart B of Regulation E (12 CFR § 1005.30(e)), or
(b) would qualify as “remittance transfers” under subpart B of Regulation E (12 CFR § 1005.30(e)) but are
excluded from that definition only because the provider is not providing those transfers in the normal course of
its business. See 12 CFR § 1005.30(f).
Exclude transfers sent by your institution as a correspondent bank for other providers. With the exception of
item 16(a)(4), report information only about transfers for which the reporting institution is the provider. For
item 16(a)(4), report information about transfers for which another party is the provider, and the reporting institution is
an agent or a similar type of business partner interacting with the consumers sending the remittance transfers.

d. Estimated number and dollar value of remittance transfers provided by
your institution during the two quarters ending on the report date:
(1) Estimated number of remittance transfers .......................................

RCON
N523
RCON

(2) Estimated dollar value of remittance transfers ................................
(3) Estimated number of remittance transfers for which your
institution applied the temporary exception ......................................

Number
Bil

Mil

N524
RCON
N527

Number

Thou

Note Regarding the Revisions to Schedule RC-R, Regulatory
Capital:
•

Effective March 31, 2014:
o Existing items 1 through 33 of Schedule RC-R would be designated
Part I.A – Regulatory Capital Components and Ratios. All institutions
except advanced approaches institutions would complete Schedule RC-R,
Part I.A, in their Call Reports for March 31 through December 31, 2014.
No changes are proposed to Part I.A for 2014.
o New Part I.B – Regulatory Capital Components and Ratios (presented on
the next three pages) would be added to Schedule RC-R. Advanced
approaches institutions would complete Schedule RC-R, Part I.B, in their
Call Reports for March 31 through December 31, 2014.
o Existing items 34 through 62 and Memorandum items 1 and 2 of
Schedule RC-R would be designated Part II – Risk-Weighted Assets. All
institutions would complete Schedule RC-R, Part II, in their Call Reports for
March 31 through December 31, 2014. No changes are proposed to Part II
for 2014.

•

Effective March 31, 2015:
o Part I.A – Regulatory Capital Components and Ratios would be removed
from Schedule RC-R.
o Part I.B – Regulatory Capital Components and Ratios would be designated
Part I of Schedule RC-R and would be completed by all institutions
beginning with the Call Report for March 31, 2015.
o Part II – Risk-Weighted Assets of Schedule RC-R would be replaced with a
revised version of Part II that would incorporate the provisions of the
banking agencies’ revised regulatory capital rules. This revised version of
Part II would be completed by all institutions beginning with the Call Report
for March 31, 2015. The proposed revisions to Part II will be the subject of
a separate reporting proposal from the banking agencies in 2014.

FFIEC 031
Page __ of __
RC-__

Schedule RC-R – Continued
Part I.B – Regulatory Capital Components and Ratios
Advanced approaches institutions must complete Schedule RC-R, Part I.B, starting March 31, 2014.
Starting March 31, 2015, all other institutions also must complete this Part I.B. On that date, Schedule RC-R,
Part I.A, will be removed and Part I.B will be designated Part I.
Part I.B is to be completed on a consolidated basis.
Dollar Amounts in Thousands
Common equity tier 1 capital
1.
Common stock plus related surplus, net of treasury stock and unearned employee
stock ownership plan (ESOP) shares…………………………………………………………………………
2.

Retained earnings…………………………………………………………………………………………………….

3.

Accumulated other comprehensive income (AOCI)………………………………………………….

RCFA

Common equity tier 1 minority interest includable in common equity tier 1 capital
Common equity tier 1 capital before adjustments and deductions (sum of items 1
through 4)………………………………………………………………………………………………………………..

Common equity tier 1 capital: adjustments and deductions
6.
LESS: Goodwill net of associated deferred tax liabilities (DTLs)……………………………….
7.
LESS: Intangible assets (other than goodwill and mortgage servicing assets
(MSAs)), net of associated DTLs……………………………………………………………………………….
8.
LESS: Deferred tax assets (DTAs) that arise from net operating loss and tax credit
carryforwards, net of any related valuation allowances and net of DTLs………………….
9.
AOCI-related adjustments (items 9.a through 9.e are effective January 1, 2015)
(if entered “1” for Yes in item 3.a, complete only items 9.a through 9.e; if entered
“0” for No in item 3.a, complete only item 9.f):
a. 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)…………………………
b. LESS: Net unrealized loss on available-for-sale preferred stock classified as an
equity security under GAAP and available-for-sale equity exposures (report loss
as a positive value)………………………………………………………………………………………………
c. LESS: Accumulated net gains (losses) on cash flow hedges (if a gain, report as a
positive value; if a loss, report as a negative value)…………………………………………….
d. LESS: Amounts recorded in AOCI attributed to defined benefit postretirement
plans resulting from the initial and subsequent application of the relevant GAAP
standards that pertain to such plans (if a gain, report as a positive value; if a
loss, report as a negative value)………………………………………………………………………….
e. LESS: Net unrealized gains (losses) on held-to-maturity securities that are
included in AOCI (if a gain, report as a positive value; if a loss, report as a
negative value)…………………………………………………………………………………………………..

Mil

0=No
1=Yes

RCOA
P838

Bil

Mil

Thou

P742
RCFD
3632
RCFA
B530

a. AOCI opt-out election (enter “1” for Yes; enter “0” for No.) (Advanced
approaches institutions must enter “0” for No.) ………………………………..…..…..…..

4.
5.

Bil

RCFA
P839
P840

P841
P842
P843

Thou

FFIEC 031
Page __ of __
RC-__

RCFA

10.

11.
12.
13.
14.
15.
16.

17.
18.
19.

f. To be completed only by institutions that entered “0” for No in item 3.a:
LESS: Accumulated net gain (loss) on cash flow hedges included in AOCI, net of
applicable income taxes, that relate to the hedging of items that are not
recognized at fair value on the balance sheet (if a gain, report as a positive
value; if a loss, report as a negative value)………………………………………………………….
Other deductions from (additions to) common equity tier 1 capital before
threshold-based deductions:
a. LESS: Unrealized net gain (loss) related to changes in the fair value of liabilities
that are due to changes in own credit risk (if a gain, report as a positive value;
if a loss, report as a negative value) …………………………………………………………………..
b. LESS: All other deductions from (additions to) common equity tier 1 capital
before threshold-based deductions………………………………………………………..……..…..
LESS: Non-significant investments in the capital of unconsolidated financial
institutions in the form of common stock that exceed the 10 percent threshold for
non-significant investments…………………………………………………………………………………..
Subtotal (item 5 minus items 6 through 11)…………………………………………………………..
LESS: Significant investments in the capital of unconsolidated financial institutions
in the form of common stock, net of associated DTLs, that exceed the 10 percent
common equity tier 1 capital deduction threshold………………………………………………….
LESS: MSAs, net of associated DTLs, that exceed the 10 percent common equity
tier 1 capital deduction threshold…………………………………………………………………………….
LESS: DTAs arising from temporary differences that could not be realized through
net operating loss carrybacks, net of related valuation allowances and net of DTLs,
that exceed the 10 percent common equity tier 1 capital deduction threshold……….
LESS: Amount of 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; that exceeds the 15 percent common equity tier 1 capital
deduction threshold………………………………………………………………………………………………..
LESS: Deductions applied to common equity tier 1 capital due to insufficient
amounts of additional tier 1 capital and tier 2 capital to cover deductions………………
Total adjustments and deductions for common equity tier 1 capital (sum of
items 13 through 17)……………………………………………………………………………………………….
Common equity tier 1 capital (item 12 minus item 18)……………………………………………

Additional tier 1 capital
20. Additional tier 1 capital instruments plus related surplus………………………………………..
21. Non-qualifying capital instruments subject to phase out from additional tier 1
capital……………………………………………………………………………………………………………………..
22. Tier 1 minority interest not included in common equity tier 1 capital……………………..
23. Additional tier 1 capital before deductions (sum of items 20, 21, and 22)……………….
24. LESS: Additional tier 1 capital deductions……………………………………………………………..
25. Additional tier 1 capital (greater of item 23 minus item 24, or zero)……………………….
Tier 1 capital
26. Tier 1 capital (sum of items 19 and 25)……………………………………………………………………

P849

Q258
P850

P851
P852

P853
P854

P855

P856
P857
P858
P859

P860
P861
P862
P863
P864
P865

8274

Bil

Mil

Thou

FFIEC 031
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RC-__

RCFA

Tier 2 capital
27.
Tier 2 capital instruments plus related surplus…………………………………………………………
28.
Non-qualifying capital instruments subject to phase out from tier 2 capital…………….
29.
Total capital minority interest that is not included in tier 1 capital…………………………..
30.
a. Allowance for loan and lease losses includable in tier 2 capital……………………………
b. (Advanced approaches institutions that exit parallel run only): Eligible credit
reserves includable in tier 2 capital…………………………………………………………………….
31.
Unrealized gains on available-for-sale preferred stock classified as an equity
security under GAAP and available-for-sale equity exposures includable in tier 2
capital………………………………………………………………………………………………………………………
32.
a. Tier 2 capital before deductions (sum of items 27 through 30.a, plus item 31)……
b. (Advanced approaches institutions that exit parallel run only): Tier 2 capital
before deductions (sum of items 27 through 29, plus items 30.b and 31)………….
33.
34.

LESS: Tier 2 capital deductions…………………………………………………………………………………
a. Tier 2 capital (greater of item 32.a minus item 33, or zero)…………………………………
b. (Advanced approaches institutions that exit parallel run only): Tier 2 capital
(greater of item 32.b minus item 33, or zero)……………………………………………………

Bil

Mil

Thou

P866
P867
P868
5310
RCFW
5310
RCFA
Q257
P870
RCFW
P870
RCFA
P872
5311
RCFW
5311

Total capital
35.

a. Total capital (sum of items 26 and 34.a)……………………………………………………………..
b. (Advanced approaches institutions that exit parallel run only): Total capital (sum
of items 26 and 34.b)…………………………………………………………………………………………

RCFA
3792
RCFW
3792

Total assets for the leverage ratio
36.
37.
38.
39.

Average total consolidated assets……………………………………………………………………………
LESS: Deductions from common equity tier 1 capital and additional tier 1 capital
(sum of items 6, 7, 8, 10.b, 11, 13 through 17, and item 24)…………………………………….
LESS: Other deductions from (additions to) assets for leverage ratio purposes……….
Total assets for the leverage ratio (item 36 minus items 37 and 38)………………………

Total risk-weighted assets
40.
a. Total risk-weighted assets (from Schedule RC-R, Part II, item 62)………………………
b. (Advanced approaches institutions that exit parallel run only): Total riskweighted assets using advanced approaches rule (from FFIEC 101 Schedule A,
item 60)………………………………………………………………………………………………………………

Risk-based capital ratios
41.
Common equity tier 1 capital ratio (Column A: item 19 divided by item 40.a)
(Advanced approaches institutions that exit parallel run only: Column B: item 19
divided by item 40.b)………………………………………………………………………………………………
42.
Tier 1 capital ratio (Column A: item 26 divided by item 40.a)
(Advanced approaches institutions that exit parallel run only: Column B: item 26
divided by item 40.b)…………………………………………………….………………………………………..
43.
Total capital ratio (Column A: item 35.a divided by item 40.a)
(Advanced approaches institutions that exit parallel run only: Column B: item 35.b
divided by item 40.b)………………………………………………………………………………………………

RCFD
3368
RCFA
P875
B596
A224

A223
RCFW
A223

Column A

Column B

RCFA

Percentage

RCFW

Percentage

P793

--.--

P793

--.--

7206

--.--

7206

--.--

7205

--.--

7205

--.--

FFIEC 031
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RC-__

Leverage capital ratios
Tier 1 leverage ratio (item 26 divided by item 39) …………………………………………………
44.
45.
Advanced approaches institutions only: Supplementary leverage ratio (from
FFIEC 101 Schedule A, item 98) (effective January 1, 2015) ……………………………………

RCFA

Percentage

7204

--.---.--

Capital buffer
46.
Institution-specific capital buffer necessary to avoid limitations on distributions
and discretionary bonus payments (effective January 1, 2016):
a. Capital conservation buffer………………………………………………………………………..
b. (Advanced approaches institutions that exit parallel run only): Total
applicable capital buffer…………………………………………………………………………….
Effective January 1, 2016: Institutions must complete items 47 and 48 if the amount in
item 46.a (or the lower of item 46.a or 46.b for an advanced approaches institution that
has exited parallel run) is less than or equal to the applicable minimum capital
conservation buffer:
47.
Eligible retained income…………………………………………………………………………………………..
48.
Distributions and discretionary bonus payments during the quarter……………………….

Percentage

--.---.-Bil

Mil

Thou

Reporting Changes to Schedule RI, Income Statement,
for March 31, 2015
(Not Applicable to Institutions with
Less Than $1 Billion in Total Assets)

FFIEC 031
Page 8 of 74
RI-4

Schedule RI—Continued
Memoranda—Continued

Dollar Amounts in Thousands RIAD
Memorandum item 13 is to be completed by banks that have elected to account for assets
and liabilities under a fair value option.
13. Net gains (losses) recognized in earnings on assets and liabilities that are reported at fair
value under a fair value option:
a. Net gains (losses) on assets:..................................................................................
(1) Estimated net gains (losses) on loans attributable to changes in instrument-specific
credit risk.......................................................................................................
b. Net gains (losses) on liabilities ................................................................................
(1) Estimated net gains (losses) on liabilities attributable to changes in instrument-specific
credit risk.......................................................................................................
14. Other-than-temporary impairment losses on held-to-maturity and available-for-sale debt securities:
a. Total other-than-temporary impairment losses ...........................................................
b. Portion of losses recognized in other comprehensive income (before income taxes)..........
c. Net impairment losses recognized in earnings (included in Schedule RI, items 6.a and 6.b)
(Memorandum item 14.a minus Memorandum item 14.b) .............................................

Year-to-date
Bil
Mil Thou

F551

M.13.a.

F552
F553

M.13.a.(1)
M.13.b.

F554

M.13.b.(1)

J319
J320

M.14.a.
M.14.b.

J321

M.14.c.

INSERT D

06/2012

INSERT D – FFIEC 031 – SCHEDULE RI, MEMORANDUM ITEM 15

Memorandum item 15 is to be completed by institutions with $1 billion or more
1
in total assets that answered “Yes” to Schedule RC-E, part I, Memorandum
item 5.
15. Components of service charges on deposit accounts in domestic offices
(sum of Memorandum items 15.a through 15.d must equal
Schedule RI, item 5.b):
a. Consumer overdraft-related service charges levied on those
transaction account and nontransaction savings account deposit
products intended primarily for individuals for personal, household, or
family use .................................................................................................
b. Consumer account periodic maintenance charges levied on those
transaction account and nontransaction savings account deposit
products intended primarily for individuals for personal, household, or
family use .................................................................................................
c. Consumer customer automated teller machine (ATM) fees levied on
those transaction account and nontransaction savings account
deposit products intended primarily for individuals for personal,
household, or family use ..........................................................................
d. All other service charges on deposit accounts .........................................

1

XXXX

XXXX

XXXX
XXXX

The $1 billion asset size test is generally based on the total assets reported on the June 30, 2014, Report of
Condition.