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

DRAFT - September 24, 2014
Board of Governors of the Federal Reserve System

Instructions for Preparation of

Weekly Report of Selected Assets and Liabilities of
Domestically Chartered Commercial Banks and U.S.
Branches and Agencies of Foreign Banks
Reporting Form FR 2644

DRAFT - September 24, 2014
INSTRUCTIONS FOR PREPARATION OF

Weekly Report of Selected Assets and Liabilities
of Domestically Chartered Commercial Banks and
U.S. Branches and Agencies of Foreign Banks
FR 2644

General Instructions
Unless otherwise noted, all instructions apply to FFIEC
031, 041, and 002 reporters.

Purpose of Report
The Weekly Report of Selected Assets and Liabilities of
Domestically Chartered Commercial Banks and U.S.
Branches and Agencies of Foreign Banks (FR 2644)
collects balance sheet data from U.S. domestically chartered commercial banks and U.S. branches and agencies
of foreign banks each week. The data are used to
construct estimates of bank credit, balance sheet data for
the U.S. banking industry, and sources and uses of banks’
funds, as well as to analyze banking developments.
Data are made available to the public each week in the
H.8 Statistical Release, Assets and Liabilities of Commercial Banks in the United States. Various measures constructed from the data are included in high-frequency
materials prepared for the Board of Governors and in
periodic analyses provided to the Board and to the
Federal Open Market Committee. The data are also used
by other government agencies, the banking industry, the
financial press, and others.

Scope
The FR 2644 report is a shortened version of the quarterly reports that are required to be submitted to federal
banking supervisory agencies by U.S. domestically chartered banks and by U.S. branches and agencies of foreign
banks. These quarterly reports-the Report of Condition
(FFIEC 031 or 041) filed by U.S. domestically chartered
banks and the Report of Assets and Liabilities of U.S.
Branches and Agencies of Foreign Banks (FFIEC 002)are hereafter referred to as the Call Report(s).
FFIEC 031 and 041 reporters: The FR 2644 report
covers only the domestic offices of the reporting bank:
FR 2644
General Instructions

the bank’s head office; all branches located in the 50
states of the United States, in the District of Columbia, or
on a U.S. military facility wherever located; and subsidiaries (except Edge and agreement corporations) located
in the 50 states of the United States or the District of
Columbia that are consolidated in the domestic-office
Call Report. For purposes of this report, International
Banking Facilities (IBFs) are considered foreign, not
domestic, offices of a reporting bank.
FFIEC 031 reporters: For U.S. domestically chartered
commercial banks with ‘‘foreign’’ offices (that is, branches
or subsidiaries located in Puerto Rico, in U.S. territories
and possessions, or in foreign countries), Edge or agreement subsidiaries (including both their U.S. and their
foreign offices), or an IBF, FR 2644 report coverage is the
same as the domestic office portion of the Consolidated
Reports of Condition and Income for a Bank with
Domestic and Foreign Offices (FFIEC 031).
FFIEC 041 reporters: For U.S. domestically chartered
commercial banks with only domestic offices, FR 2644
report coverage is the same as the Consolidated Reports
of Condition and Income for a Bank with Domestic
Offices Only (FFIEC 041).
FFIEC 002 reporters: For the purposes of the FR 2644
report, ‘‘U.S. branches and agencies’’ are those institutions domiciled in the 50 states of the United States and
the District of Columbia and ‘‘foreign banks’’ are those
companies that are organized under the laws of a foreign
(non-U.S.) country, Puerto Rico, or a U.S. territory or
possession that engage in the business of banking. Unlike
data collected on the FFIEC 002, data collected on this
report exclude the IBFs of the reporting entities.

Preparation of Reports
Report all balances as of the close of business on
Wednesday of each week. All dollar amounts should be
GEN-1

DRAFT - September 24, 2014
General Instructions

reported to the nearest thousand. With the exception of
item M.1, ‘‘Net unrealized gains (losses) on availablefor- sale securities,’’ no negative entries are appropriate
for this report.

Consolidation and Inter-office
Relationships
FFIEC 031 reporters: For U.S. domestically chartered
banks with ‘‘foreign’’ offices, the basis and instructions
for consolidation correspond to the domestic-office portion of the FFIEC 031. That is, domestic branches and
majority-owned domestic subsidiaries that meet the tests
of significance (as described in the General Instructions
of the Call Report) are to be fully consolidated line by
line on this report. However, accounts of domestic subsidiaries that are not available on a timely basis may be
consolidated with a lag, or amounts reported for such
subsidiaries may be estimated for use in the weekly
process of consolidation.
Moreover, all individual asset and liability items should
exclude, to the extent possible, the asset and liability
relationships with ‘‘foreign’’ offices. For purposes of this
report, all such relationships and transactions should be
reported on a net basis either in item 6.a, ‘‘Net due from
related foreign offices,’’ or in item 11.a, ‘‘Net due to
related foreign offices.’’ When line-by-line exclusion of
transactions with foreign offices is not possible within the
given time schedule, amounts to be excluded may be
estimated.
FFIEC 041 reporters: For U.S. domestically chartered
commercial banks with domestic offices only, the basis
and instructions for consolidation correspond to the
FFIEC 041. That is, domestic branches and majorityowned domestic subsidiaries that meet the tests of significance (as described in the General Instructions of the Call
Report) are to be fully consolidated line by line on this
report. However, accounts of domestic subsidiaries that
are not available on a timely basis may be consolidated
with a lag, or amounts reported for such subsidiaries may
be estimated for use in the weekly process of consolidation.
FFIEC 002 reporters: For U.S. branches and agencies
of foreign banks, the basis and instructions for consolidation are identical to those used for reporting the FFIEC
002. Each designated branch or agency of a given foreign
bank is requested to file a separate report unless the
foreign bank submitted a consolidated FFIEC 002 for
GEN-2

two or more of its offices. In such cases, a consolidated
FR 2644 also should be filed. Respondents should notify
their Federal Reserve Bank of any deviation from this
stated consolidation policy.
Moreover, all individual asset and liability items should
exclude the asset and liability relationships with respondents’ own IBFs. For purposes of this report, all such
relationships and transactions should be reported on a net
basis either in item 6.a, ‘‘Net due from related foreign
offices,’’ or in item 11.a, ‘‘Net due to related foreign
offices.’’ When line-by-line exclusion of transactions
with IBFs is not possible within the given time schedule,
amounts to be excluded may be estimated.

Mergers and Other Structure Activity
In case of mergers, acquisitions, or large transfers of
assets, respondents should contact their Federal Reserve
Banks. The Federal Reserve Bank will typically request
that the respondent provide special information regarding
the effects of mergers and other structure activity on the
data contained in this report.

Foreign (non-U.S.) Currency-Denominated
Transactions
Conversion to U.S. dollars. Transactions denominated
in non-U.S. currency must be valued in U.S. dollars each
reporting week at either the exchange rate prevailing on
the Tuesday immediately preceding (that is, the day
before) the Wednesday report date (‘‘Tuesday method’’)
or the exchange rate prevailing on the Wednesday report
date (‘‘report day method’’).
Regardless of which of the above two options is elected,
the exchange rates to be used for this conversion are
either the 10:00 a.m. rates quoted for major currencies by
the Federal Reserve Bank of New York for customs
purposes (refer to: www.ny.frb.org/markets/fxrates/
tenAm.cfm), or some other consistent series of exchange
rate quotations. (If deposits are issued in European
Currency Units (ECU) or some other currency basket,
consistent series of exchange rate quotations either for
the basket unit or for the corresponding individual
exchange rates may be used.)
Once respondents choose to value foreign currency transactions by using either the Tuesday method or the report
day method, they must use that method consistently over
time for all Federal Reserve reports. If at some future
FR 2644
General Instructions

DRAFT - September 24, 2014
General Instructions

time respondents wish to change their valuation procedure from one of these two methods to the other, the
change must be applied to all Federal Reserve reports and

FR 2644
General Instructions

then used consistently thereafter. Respondents should
notify their Federal Reserve Bank of any such change.

GEN-3

DRAFT - September 24, 2014
LINE ITEM INSTRUCTIONS FOR

Weekly Report of Selected Assets and Liabilities
of Domestically Chartered Commercial Banks and
U.S. Branches and Agencies of Foreign Banks
FR 2644

Definitions of Items
In general, definitions of items on the FR 2644 report
correspond to item definitions on the Call Reports. Tables
that indicate the item-by-item relationship between the
FR 2644 report and the quarterly Reports of Condition
(FFIEC 031 and 041) and the quarterly Report of Assets
and Liabilities of U.S. Branches and Agencies of Foreign
Banks (FFIEC 002) accompany these instructions.
FFIEC 031 reporters: For U.S. domestically chartered
commercial banks with ‘‘foreign’’ offices, the stated Call
Report references are to the domestic-office portion of
the FFIEC 031.
FFIEC 041 reporters: For U.S. domestically chartered
commercial banks with domestic offices only, the stated
Call Report references are to the FFIEC 041.
FFIEC 002 reporters: For U.S. branches and agencies
of foreign banks, since the office coverage of the FR 2644
report excludes respondents’ own IBFs, stated Call
Report references, unless otherwise indicated, correspond to Column A (Total reporting branch or agency
including its IBF) minus Column B (IBF only) of the
FFIEC 002 report.
For items that correspond exactly to items on the Call
Reports, detailed definitions are not repeated in these
instructions. For such definitions, please refer to the
instructions a s w e l l a s t h e g l o s s a r y on the
FFEIC’s website for preparation of the appropriate Call
Report. (For FFIEC 031 and 041 reporters:
http://www.ffiec.gov/forms031.htm and for FFIEC 002
reporters: http://www.ffiec.gov/forms002.htm)
For
items that do not correspond exactly to items on the
Call Reports, or where additional instructions are
needed, specific supplementary instructions are provided
below.

FR 2644
Line Item Instructions

Supplementary Instructions
Item 1. Cash and balances due from depository
institutions.
For all reporters, include cash items in process of collection (including unposted debits and currency and coin),
balances due from both depository institutions in the U.S.
and from banks in foreign countries and foreign central
banks, and balances due from Federal Reserve Banks
(including term deposits).
Item 2. Securities (including securities reported as
trading assets on the Call Report).
For all reporters, include in each component of item 2 all
securities of that type that are either held-to-maturity,
available-for-sale, or held as trading assets and reported
as such on the Call Reports (that is, reported on Call
Report Schedule RC-D for FFIEC 031 and 041 filers or
on Call Report Schedule RAL for FFIEC 002 filers).
FFIEC 031 and 041 reporters: If a domestically chartered bank is not a Call Report Schedule RC-D reporter
but does hold some securities as trading assets, include
those securities in item 5, ‘‘Trading assets, other than
securities and loans included above,’’ rather than in item
2.
Item 2.a(1). U.S. Treasury securities and U.S.
Government agency obligations: Mortgage-backed
securities.
For all reporters, include all residential mortgage-backed
securities, whether held-to-maturity, available-for-sale,
or held-for-trading, guaranteed by U.S. Government
agencies or issued by U.S. Government-sponsored agencies. Include residential pass-thru securities and other
residential mortgage-backed securities (including CMOs,
REMICs, CMO and REMIC residuals, stripped mortgagebacked securities, and mortgage-backed commercial
paper). Also include commercial mortgage-backed securities issued by U.S. Government-sponsored agencies.
LI-1

DRAFT - September 24, 2014
Line Item Instructions

Item 2.a(2). U.S. Treasury securities and U.S.
Government agency obligations: Other U.S.
Treasury and U.S. Government agency obligations.
For all reporters, include all obligations, whether held-tomaturity, available-for-sale, or held-for-trading, other
than mortgage-backed securities, issued by U.S. Government agencies or by U.S. Government-sponsored agencies.
Item 2.b(1). Other securities: Mortgage-backed
securities.
For all reporters, include all residential mortgage-backed
securities, whether held-to-maturity, available-for-sale,
or held-for-trading, issued by non-U.S. Government issuers and by non-U.S. issuers. Include residential pass-thru
securities and other residential mortgage-backed
securities (including CMOs, REMICs, CMO and REMIC
residuals, stripped mortgage-backed securities, and
mortgage-backed commercial paper). Include those
issued by others, but whose collateral consists of
mortgage-backed securities guaranteed or issued by U.S.
Government agencies or U.S. Government- sponsored
agencies. Also include all commercial mortgagebacked securities not issued by U.S. Governmentsponsored agencies.
Item 2.b(2). All other securities.
For all reporters, include all other securities, whether
held-to-maturity, available-for-sale, or held-for-trading,
including commercial paper, securities issued by states
and political subdivisions in the U.S., asset-backed securities, other domestic debt securities, foreign debt securities, and investments in mutual funds and other equity
securities with readily determinable fair values. Exclude
privately issued mortgaged-backed securities (which are
reported in item 2.b(1)). Also exclude other trading
assets; thus, derivatives with a positive fair value and
equity securities without a readily determinable fair value
held for trading are included in item 5, ‘‘Trading assets,
other than securities and loans included above,’’ and
loans held in the trading account are reported in the
appropriate loan category, items 4.a through 4.f.
Item 3.a. Federal funds sold and securities
purchased under agreements to resell: With
commercial banks in the U.S. (including U.S.
branches and agencies of foreign banks).
For all reporters, for the definition of ‘‘Commercial banks
in the U.S.,’’ please refer to the Glossary section of the
Call Report instructions.

Item 3.b. Federal funds sold and securities
purchased under agreements to resell: With others
(including nonbank brokers and dealers in
securities and FHLB).
For all reporters, include federal funds sold and securities
purchased under agreements to resell with entities other
than domestically chartered commercial banks and U.S.
branches and agencies of foreign banks. This includes
nonbank brokers and dealers in securities, thrifts, and any
Federal Home Loan Bank.
Item 4. Loans and leases (including loans reported
as trading assets on the Call Report).
For all reporters, in addition to loans reported on Call
Report Schedule RC-C for FFIEC 031 and 041 filers or
reported on Call Report Schedule C for FFIEC 002 filers,
include in each loan item all loans of that type that are
held as trading assets and reported as such on the Call
Reports (that is, reported on Call Report Schedule RC-D
for FFIEC 031 and 041 filers or on Call Report Schedule
RAL for FFIEC 002 filers). All loans should be
categorized according to security, borrower, or purpose.
Loans covering two or more categories are sometimes
difficult to categorize. In such instances, categorize the
entire loan according to the major criterion.
FFIEC 031 and 041 reporters: If a domestically chartered bank is not a Call Report Schedule RC-D reporter
but does hold some loans as trading assets, include those
loans in item 5, ‘‘Trading assets, other than securities and
loans included above,’’ rather than in items 4.a through
4.f.
For all reporters, in conformity with their treatment on
the Call Reports, each loan item, 4.a through 4.f, should
be reported net of unearned income to the extent possible. Netting of any remaining unearned income should
be performed on the FR 2644 loan item(s) most likely
responsible for the unearned income. (That is, FR 2644
loan item(s) 4.a through 4.f should be reduced judgmenttally by the amount of any remaining unearned income.)
Item 4.a. Real estate loans.
For all reporters, include all loans secured by real estate
(other than those to states and political subdivisions)
regardless of purpose and regardless of whether originated by the reporting bank, purchased from others, or
first or junior lien. Include all such loans held as trading
assets

DRAFT - September 24, 2014
Line Item Instructions

Item 4.a(1). Real estate loans: Construction, land
development, and other land loans.
For all reporters, include loans secured by real estate
made to finance (a) land development preparatory to
erecting new structures or (b) the on-site construction of
industrial, commercial, residential, or farm
buildings. Include loans for the purpose of
constructing 1-4 family residential properties, which
will secure the loan, as well as all construction loans
for purposes other than constructing 1-4 family
residential properties. Also include loans for the
development of building lots and loans secured by
vacant land. “Construction” loans include loans for additions
or alterations to, and demolition of, existing
structures. Combination construction-permanent loans
are reported in this item until construction is completed
or principal amortization begins, at which time the loans
should be reported in the appropriate category.
Item 4.a(2). Real estate loans: Secured by farmland.
For all reporters, include loans secured by farmland and
improvements. Farmland includes all land known to be
used or usable for agricultural purposes, such as crop
and livestock production. Farmland includes grazing or
pasture land, whether tillable or not and whether wooded
or not. Include loans secured by farmland that are
guaranteed by the Farmers Home Administration
(FmHA) or by the Small Business Administration
(SBA) and that are extended, serviced, and collected
by any party other than FmHA or SBA.
Item 4.a(3)(a). Residential real estate loans: Revolving,
open-end loans secured by 1-4 family residential
properties and extended under lines of credit.
For all reporters, include all open-end loans secured by
1-4 family residential properties and extended under
lines of credit. These loans are typically junior liens
accessed by check or credit card.
LI-2

FR 2644
Line Item Instructions

DRAFT - September 24, 2014
Line Item Instructions
and loans to other depository institutions such as savings
banks, savings and loan associations, and credit unions
(include in item 4.f).
Item 4.a(3)(b). Residential real estate loans:
Closed-end loans secured by 1-4 family
residential properties
For all reporters, include all closed-end loans secured by
1-4 family residential properties, both first and junior
liens.
Item 4.a(4). Real estate loans: Secured by
multifamily (5 or more) residential properties.
For all reporters, include loans secured by (a) nonfarm
properties with 5 or more dwelling units in structures
(including apartment buildings and apartment hotels) used
to accommodate households on a permanent basis; (b)
cooperative-type apartment buildings containing 5 or
more dwelling units; and (c) 5 or more housekeeping
dwellings with commercial units combined where use is
primarily residential.
Item 4.a(5). Real estate loans: Secured by nonfarm
nonresidential properties.
For all reporters, include nonfarm nonresidential
properties such as business and industrial properties,
hotels, motels, churches, hospitals, clubs, lodges, golf
courses, “homes” for elderly, and educational and
charitable institutions. Include loans secured by owneroccupied nonfarm nonresidential properties for which the
primary source of repayment is the cash flow from the
ongoing operations and activities conducted by the party
who owns the property. Also include loans secured by
other nonfarm nonresidential properties where the
primary source of repayment (at least 50 percent) is
derived from rental income associated with the property.
This includes loans secured by hotels, motels, assistedliving facilities, mini-storage facilities, and similar
properties. Exclude loans for nonfarm nonresidential
property construction and land development purposes
(include in item 4.a(1)).
Item 4.b. Loans to, and acceptances of,
commercial banks in the U.S. (including U.S.
branches and agencies of foreign banks).
For all reporters, include all loans (other than those
secured by real estate), including overdrafts, to domestic
commercial banks and U.S. branches and agencies of
foreign banks. Include the reporting bank’s own acceptances discounted and held in its portfolio when the
account party is another depository institution. Exclude
loans to bank holding companies, loans to foreign banks,

Item 4.c. Commercial and industrial loans.
For all reporters, include loans for commercial and
industrial purposes to sole proprietorships, partnerships,
corporations, other business enterprises, and to individuals, whether secured (other than by real estate) or unsecured, installment, or single-payment, originated by the
reporting bank or purchased from others, to U.S. and
non-U.S. addressees. Include the reporting bank’s own
acceptances that it holds in its portfolio when the account
party is a commercial and industrial enterprise. Include
loans extended under credit cards and other related plans
issued in the name of a commercial and industrial
enterprise. Include all such loans held as trading assets.

DRAFT - September 24, 2014
Item 4.d(1) Consumer loans: Credit cards and
other revolving credit plans.
For all reporters, include all extensions of credit to
individuals for household, family, and other personal
expenditures arising from credit cards or from prearranged overdraft plans, whether originated or purchased.
Exclude loans secured by real estate (i.e., revolving home
equity lines of credit) (include in the appropriate
category of item 4.a). Deposits accumulated by borrowers for payment of personal loans (‘‘hypothecated deposits’’) should be netted against related loans. Include all
such loans held as trading assets.
Item 4.d(2). Consumer loans: Automobile loans.
For all reporters, include all consumer loans extended for
the purpose of purchasing new and used passenger cars
and other vehicles, such as minivans, pickup trucks, and
sport utility vehicles for personal use. Exclude consumer
loans made for the purchase of motorcycles, boats,
recreational vehicles, golf carts, and airplanes (include in
4.d(3)). Include both direct and indirect consumer
automobile loans as well as retail installment paper
purchased by the bank from automobile dealers. This
item excludes consumer loans secured by automobiles
already paid for (include in 4.d(3)). Include all such loans
held as trading assets.
Item 4.d(3) Consumer loans: Other consumer loans
(including single payment and installment loans other
than automobile loans, and all student loans).
For all reporters, include all other loans to individuals for
household, family, and other personal expenditures, not
accessed by credit cards and other revolving credit plans,
including loans to purchase household appliances and
mobile homes; home improvement loans (not secured by
real estate); student loans; loans for medical expenses,
vacations, personal taxes, and consolidation of personal
debt. Exclude loans to individuals to purchase or carry
securities (include in item 4.f) or for commercial,
industrial, and professional purposes (include in item
FR 2644
Line Item Instructions

4.c). Include all such loans held as trading assets.
Item 4.e. Loans to nondepository financial
institutions.
For all reporters, include loans to real estate investment
trusts and mortgage companies that specialize in
mortgage loan originations and warehousing or mortgage
servicing. Also include loans to insurance companies,
holding companies of other depository institutions,
finance companies, mortgage finance companies, factors
and other financial intermediaries, and short-term
business credit institutions that extend credit to finance
inventories or carry accounts receivables. Include loans to
investment banks and loans to the bank’s own trust
department. Also include loans to other domestic and
foreign financial intermediaries which extend credit for
business purposes. Include all such loans held as trading
assets.
Item 4.f. All other loans and leases.
FFIEC 031 and 041 reporters: Include all loans and
leases as reported on Schedule RC-C of the Call Report
that cannot be properly reported in items 4.a(1) through
4.e of this report. Note that this item includes several
items that are reported separately on the Call Report:
(2.b) loans to other (nonbank) depository institutions in
the U.S.; (2.c) loans to banks in foreign countries; (3)
loans to finance agricultural production and other loans to
farmers; (7) loans to foreign governments and official
institutions; (8) obligations (other than securities and
leases) of states and political subdivisions in the U.S.;
(9.b.1) loans for purchasing or carrying securities; and
(10) lease financing receivables (net of unearned
income). Consistent with the Call Report, this item
includes all loans not elsewhere classified.
FFIEC 002 reporters: Include all loans and leases as
reported on Schedule C of the FFIEC 002 and not
reported in items 4.a(1) through 4.e of this report.

LI-3

DRAFT - September 24, 2014
Line Item Instructions

Note that this item includes several items that are reported
separately on the FFIEC 002: (2.b) loans to other (nonbank) depository institutions in the U.S.; (2.c) loans to
banks in foreign countries, (6) loans to foreign
governments and official institutions; (7) loans for
purchasing or carrying securi- ties; (9) and lease
financing receivables (net of unearned income).
Consistent with the FFIEC 002, this item includes loans
to finance agricultural production and other loans to
farmers, obligations (other than securities and leases) of
state and political subdivisions in the U.S., and all other
loans not elsewhere classified. Unlike the FFIEC 002,
this item excludes loans to individuals for personal
expenditures (report these loans in items 4.d(1), 4.d(2),
and 4.d(3) above).
All reporters: All other loans also include certain
unplanned overdrafts. Overdrafts are either planned or
unplanned. Unplanned overdrafts occur when a depository institution honors a check or draft drawn against a
deposit account containing insufficient funds and there is
no advance contractual agreement to honor the check or
draft. Unplanned overdrafts should be reported in item
4.f, ‘‘All other loans and leases,’’ except if the overdrawn
depositor is a commercial bank in the United States.
Unplanned overdrafts in this account should be reported
in item 4.b, ‘‘Loans to, and acceptances of, commercial
banks in the U.S. (including U.S. branches and agencies
of foreign banks).’’
Planned overdrafts occur when a contractual agreement
has been made in advance to allow such credit extensions. Planned overdrafts should be classified as loans
according to the nature of the overdrawn depositor. For
example, a planned overdraft by a nonfinancial firm
should be included in item 4.c, ‘‘Commercial and industrial loans.’’

match item 4.c on Schedule RC (Balance Sheet) of the
Call Report, net of any amounts in these categories
booked at foreign offices.
FFIEC 002 reporters: Report an amount in this item if
such an account has been established; if not, leave blank.
Item 5. Trading assets, other than securities and
loans included above.
For all reporters, include derivatives with a positive fair
value held for trading purposes, gold bullion, certificates
of deposit, bankers’ acceptances, equity securities without a readily determinable fair value held for trading, and
other trading assets. Unlike the Call Reports, this item
does not include securities or loans measured at fair value
and reported in trading assets.
FFIEC 031 and 041 reporters: If the reporting entity is
not a Call Report Schedule RC-D reporter but does hold
some loans and/or securities as trading assets measured at
fair value, include those loans and/or securities in this
item.
Item 6.a. Net due from related foreign offices (if
FFIEC 002 respondent, include head office and
other related depository institutions in the U.S.).
This item is only reported by FFIEC 031 and FFIEC 002
filers. A balance should be reported in item 6.a or in item
11.a, but not both.
FFIEC 031 reporters: This item corresponds to Schedule RC-H, item 6, of the Call Report.

For treatment of unearned income, please refer to the
instructions for item 4 above. Include all such loans held
as trading assets.
Item 4.g. Allowance for loan and lease losses
FFIEC 031 reporters: For U.S. domestically chartered
commercial banks with foreign offices, IBFs, foreign
branches or subsidiaries, or Edge or agreement subsidiaries, the allowance for loan and lease losses covers
domestic offices only, except to the extent that banks do
not account for loan and lease losses at foreign offices
separately. The amount reported in this item should
LI-4

FR 2644
Line Item Instructions

DRAFT - September 24, 2014
Line Item Instructions

FFIEC 002 reporters: For the reporting branch or
agency, report only a single net position in either item
6.a, ‘‘Net due from related foreign offices,’’ or item 11.a,
‘‘Net due to related foreign offices,’’ that represents the
net position of the reporter relative to its own foreign
offices, Edge and Agreement subsidiaries, IBFs, own
head office, and other related depository institutions in
the U.S. If the single net amount is a net due from, it
should be reported in item 6.a; if the single net position is
a net due to, it should be reported in item 11.a.
NOTE: Exclude the separate net due from/due to positions of the reporting branch or agency’s own IBF with
related depository institutions other than the reporter.

Item 8.a. Time deposits of $100,000 or more
(included in item 8 above).
FFIEC 031 and 041 reporters: Include all time certificates of deposit and open-account time deposits with
balances of $100,000 through $250,000 and all such
deposits with balances of more than $250,000.
All reporters: Exclude from this item all time deposits
issued to deposit brokers in the form of large ($100,000
or more) certificates of deposit that have been participated out by the broker in shares of less than $100,000
(include in item 8).

Item 6.b. All other assets.

Item 9. Borrowings (including federal funds
purchased and securities sold under agreements to
repurchase and other borrowed money).

For all reporters, include premises and fixed assets, other
real estate owned, investments in unconsolidated subsidiaries and associated companies, direct and indirect
investments in real estate ventures, intangible assets
(including goodwill), derivatives with a positive fair
value held for purposes other than trading, and other
assets.

For all reporters, include demand notes issued to the U.S.
Treasury, federal funds purchased and securities sold
under agreements to repurchase, and other borrowed
money. Borrowings to be included in this item are
equivalent to Call Report items (please refer to the
attached tables, which give item-by-item comparisons of
FR 2644 items with Call Report items).

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

Item 9.a. From commercial banks in the U.S.
(including U.S. branches and agencies of foreign
banks).

FFIEC 002 reporters: Also include other claims on
nonrelated parties.

For all reporters, for the definition of ‘‘Commercial banks
in the U.S.,’’ please refer to the Glossary section of the
Call Report instructions.
Item 9.b. From others (including FRB and FHLB).

Item 7. Total assets.
For all reporters, report this item net of any allowance for
loan and lease losses. This item equals the sum of items 1
through 4.f, 5, 6.a, and 6.b, minus item 4.g.
FFIEC 002 reporters: For U.S. branches and agencies
of foreign banks with own IBFs, this item may not equal
its counterpart in the FFIEC 002 (Schedule RAL, item 3)
owing to the exclusion of the IBFs’ balances on the FR
2644 (except to the extent that they are included in item
6.a).
Item 8. Total deposits.

For all reporters, include borrowings from all other
entities, including any Federal Reserve Bank or Federal
Home Loan Bank.
Item 10. Trading liabilities.
For all reporters, report liabilities from trading activities,
including those resulting from sales of assets that the
reporting entity did not own (‘‘short positions’’), derivatives with a negative fair value held for trading purposes,
and any liabilities to which the reporting entity has
applied fair value accounting and manages for trading
purposes.

Delete

FFIEC 002 reporters: Include credit balances, as defined
in the Glossary section of the FFIEC 002 instructions.
FR 2644
Line Item Instructions

LI-5

DRAFT - September 24, 2014
Line Item Instructions

11.a).
Item M.1. Net unrealized gains (losses) on
available-for-sale securities.

Item 11.a. Net due to related foreign offices (if
FFIEC 002 respondent, include head office and
other related depository institutions in the U.S.).
This item is only reported by FFIEC 031 and FFIEC 002
filers. A balance should be reported in item 6.a or in item
11.a, but not both.
FFIEC 031 reporters: This item corresponds to
Schedule RC-H, item 7, of the Call Report.
FFIEC 002 reporters: For the reporting branch or
agency, report only a single net position in either item
6.a, ‘‘Net due from related foreign offices,’’ or item 11.a,
‘‘Net due to related foreign offices,’’ that represents the
net position of the reporter relative to its own foreign
offices, Edge and Agreement subsidiaries, IBFs, own
head office, and other related depository institutions in
the U.S. If the single net amount is a net due from, it
should be reported in item 6.a; if the single net position is
a net due to, it should be reported in item 11.a.
NOTE: Exclude the separate net due from/due to
positions of the reporting branch or agency’s own IBF
with related depository institutions other than the
reporter.
Item 11.b. All other liabilities (including
subordinated notes and debentures).
For all reporters, include subordinated notes and
debentures, net deferred tax liabilities, interest and other
expenses accrued and unpaid, derivatives with a negative
fair value held for purposes other than trading, dividends
declared but not yet payable, accounts payable,
allowance for credit losses on off-balance sheet credit
exposures, and other liabilities.
FFIEC 031 and 041 reporters: Exclude minority interest
in consolidated subsidiaries. Minority interest in
consolidated subsidiaries is part of the residual, total
assets (item 7) less total liabilities (item 12).
FFIEC 031 reporters: This item differs from its counterpart on the Call Report, which includes consolidated
liabilities for all foreign and domestic offices. This report
covers only liabilities in domestic offices.
Item 12. Total liabilities.
For all reporters, this item equals the sum of items 8, 9.a,
9.b, 10, 11.a, and 11.b (that is, the sum of items 8 through
11 excluding item 8.a to avoid double counting).
FFIEC 002 reporters: For U.S. branches and agencies
of foreign banks with own IBFs, this item may not equal
its counterpart in the FFIEC 002 (Schedule RAL, item 6)
owing to the exclusion of the IBFs’ balances on the FR
2644 (except to the extent that they are included in item

FFIEC 031 and 041 reporters: This item is comparable
to item 2 on Schedule RC-R of the Call Report, ‘‘Net
unrealized gains (losses) on available for sale securities.’’
However, for banks with foreign offices (FFIEC 031
reporters), this item applies to securities held in domestic
offices only.
All reporters: The frequency with which portfolios of
available-for-sale securities are revalued (marked to market) may differ across reporting banks and branches and
agencies. Those that revalue daily or weekly should
report the appropriate amount each week in this item;
those that revalue less frequently should report the most
recently-available value in this item until a new value
becomes available.
Item M.1.a. Net unrealized gains (losses) on availablefor-sale securities, U.S. Treasury securities and U.S.
Government agency obligations, mortgage-backed
securities.
For all reporters, include that portion of net unrealized
gains (losses) on available-for-sale securities reported in
item M.1 above attributable to those securities included in
item 2.a(1), U.S. Treasury and Government agency
securities, mortgage-backed securities.
All reporters: The frequency with which portfolios of
available-for-sale securities are revalued (marked to
market) may differ across reporting banks and branches
and agencies. Those that revalue daily or weekly should
report the appropriate amount each week in this item;
those that revalue less frequently should report the mostrecently available value for this item until a new value
becomes available. In all cases, items M.1 and M.1.a
should be revalued at the same frequency
FFIEC 031 reporters: This item applies to securities
held in domestic offices only.
Item M.2.a. CRE loans secured by nonfarm
nonresidential properties with original amounts of
$1,000,000 or less (included in item 4.a(5) above).
For all reporters: Include the total carrying value of all
currently outstanding nonfarm nonresidential loans with
“original” amounts of $1,000,000 or less. Do not add up
the “original amounts” of each of these loans. Generally,
the “original” amount of a loan is the total amount at
origination or the amount currently outstanding,
whichever is greater. If the average size of the amount
currently outstanding of loans secured by nonfarm
nonresidential properties as reported in item 4.a(5) above
is $1,000,000 or less, report the amount in item 4.a(5).
Include all such loans held as trading assets.

DRAFT - September 24, 2014
FFIEC 002 reporters: This item is to be completed only
by branches whose deposits are insured by the Federal
Deposit Insurance Corporation.
Item M.2.b. Commercial and industrial loans to U.S.
addressees with original amounts of $1,000,000 or less
(included in item 4.c above).
For all reporters, include the total carrying value of all
currently outstanding commercial and industrial loans to
U.S. addressees with “original” amounts of $1,000,000 or
less. Do not add up the “original amounts” of each of
these loans. Generally, the “original” amount of a loan is
the total amount at origination or the amount currently
outstanding, whichever is greater. If the average size of
the amount currently outstanding of commercial and
industrial loans to U.S. addressees as reported in 4.c
above is $1,000,000 or less, report the amount in item 4.c.
Include all such loans held as trading assets.

FFIEC 002 reporters: This item is to be completed only
by branches whose deposits are insured by the Federal
Deposit Insurance Corporation.

DRAFT - September 24, 2014

Relationship of FR 2644 Items to Items
on the Quarterly Call Reports
FR 2644
ASSETS
Item 1

FFIEC 031 and RC-D Reporters
(For banks with both domestic and foreign offices)
RC-A,

Column B, Item 5

Item 2.a(1)

RC-H,
RC-D,

Columns A and B, Items 13.a(1) + 13.b(1) +
Column B, Items 4.a + 4.b + 4.d

Item 2.a(2)

RC-H,
RC-D,

Item 2.b(1)

RC-H,
RC-D,

Columns A and B, Items 10 + 11 +
Column B, Items 1 + 2
Columns A and B, Items 13.a(2) + 13.b(2) +
Column B, Items 4.c + 4.e

Item 2.b(2)

RC-H,
RC-D,

Columns A and B, Items 12 + 14 + 15 + Column B, Item 16 +
Column B, Items 3 + 5.a(1) + 5.a(2) + 5.a(3) + 5.b + Part of Item 9 including
mutual funds + Domestic office part of Memoranda, Item 7.a

Item 3.a

RC,
RC-H,

Item 3.b

RC,
RC-H,

Part
Part
Part
Part

Item 4.a(1)

RC-C,
RC-D,

Item 4.a(2)

RC-C,
RC-D,

Item 4.a(3)(a)

RC-C,

of
of
of
of

Item 3.a with commercial banks in the U.S. +
Item 3 with commercial banks in the U.S.
Item 3.a with others +
Item 3 with others

Part 1, Column B, Items 1.a (1) + 1.a(2) +
Column B, Item 6.a(1)
Part 1, Column B, Items 1.b +
Column B, Items 6.a(2)
Part 1, Column B, Items 1.c(1) +
Column B, Item 6.a(3)(a)

RC-D,
RC-C,
RC-D,

Part 1, Column B, Items 1.c(2)(a) + 1.c(2)(b) +
Column B, Items 6.(a)(3)(b)(1) + 6.a(3)(b)(2)

Item 4.a(4)

RC-C,
RC-D,

Part 1, Column B, Item 1.d +
Column B, 6.a(4)

Item 4.a(5)

RC-C,
RC-D,

Part 1, Column B, Items 1.e(1) + 1.e(2) +
Column B, Item 6.a(5)

Item 4.b

RC-C,

Part 1, Column B, Item 2.a

Item 4.c

RC-C,
RC-D,

Part 1, Column B, Items 4.a + 4.b +
Column B, Item 6.b

Item 4.d(1)

RC-C,
RC-D,

Part 1, Column B, Items 6.a + 6.b +
Column B, Items 6.c(1) + 6.c(2)

Item 4.a(3)(b)

DRAFT - September 24, 2014
Item 4.d(2)

RC-C,
RC-D,

Part 1, Column B, Item 6.c +
Column B, Item 6.c(3)

Item 4.d(3)

RC-C,
RC-D,

Part 1, Column B, Item 6.d +
Column B, Item 6.c(4)

Item 4.e

RC-C,
RC-D,

Part 1, Column B, Item 9.a +
Column B, Part of Item 6.d including loans to nondepository financial institutions

Item 4.f
Item 4.g

RC-C,
RC-D,
RC,

Item 5

RC-D,

Part 1, Column B, Items 2.b + 2.c + 3 + 7 + 8 + 9.b(1) + 9.b(2) + 10 +
Column B, Part of Item 6.d excluding loans to nondepository financial institutions
Domestic office part of Item 4.c
Column B, Part of Item 9 excluding mutual funds + Item 11 - Domestic office part
of Memoranda, Item 7.a

Item 6.a
Item 6.b
Item 7

RC-H,
RC,
RC-H,

Item 61
Domestic office part of Items 6 + 7 + 8 + 9 + 10.a + 10.b + 11
Items 61 + 8

1. On Schedule RC-H, an amount is reported in Item 6 or Item 7, but not both.

FR 2644
Relationships

REL-1

DRAFT - September 24, 2014
Relationships

FR 2644

FFIEC 031 and RC-D Reporters
(For banks with both domestic and foreign offices)

LIABILITIES
Item 8
RC-E,
Item 8.a
Item 9.a

Part 1, Columns A and C, Item 7

Item 10

RC-E,
RC,
RC-H,
RC,
RC-H,
RC-D,

Memoranda, Items M.2(c) + M.2(d)
Part of Item 14.a from commercial banks in the U.S. +
Part of Items 4 + 5 from commercial banks in the U.S.
Part of Item 14.a from others +
Part of Items 4 + 5 from others
Column B, Item 15

Item 11.a
Item 11.b
Item 12

RC-H,
RC,
RC-H,

Item 71
Domestic office part of Items 19 + 20
Items 71 + 9

Item 9.b

MEMORANDA

,

1. On Schedule RC-H, an amount is reported in Item 6 or Item 7, but not both.

DRAFT - September 24, 2014
Advanced approaches institutions:
Item M.1

RC-R, Part 1.B, Domestic office part of Item 3
including net unrealized gains (losses)
on available-for-sale securities

Item M.1.a

RC-R, Part 1.B, Domestic office part of Item 3
including net unrealized gains (losses)
on available-for-sale securities, U.S.
Treasury securities and U.S. Government agency securities,
mortgage-backed securities

Non-advanced approaches institutions:
Item M.1

RC-R, Part 1.A, Domestic office part of Item 2

Item M.1.a

RC-R, Part 1.A, Domestic office part of Item 2
including net unrealized gains (losses)
on available-for-sale securities, U.S.
Treasury securities and U.S. Government agency securities,
mortgage-backed securities

Item M.2.a

RC-C,
RC-D,

Item M.2.b

REL-2

Part II, Column B, Items 3.a + 3.b +
3.c +
Column B, Part of Item 6.a(5) including
original amounts of $1,000,000 or less

RC-C, Part II, Column B, Items 4.a + 4.b +
4.c +
RC-D, Column B, Part of Item 6.b including
original amounts of $1,000,000 or less

FR 2644
Relationships

DRAFT - September 24, 2014
Relationships

FR 2644
ASSETS
Item 1
Item 2.a(1)
Item 2.a(2)
Item 2.b(1)
Item 2.b(2)

FFIEC 031 and Non-RC-D Reporters
(For banks with both domestic and foreign offices)
RC-A,
RC-H,
RC-H,
RC-H,
RC-H,

Column B, Item 5
Columns A and B,
Columns A and B,
Columns A and B,
Columns A and B,

Item 3.a

RC,
RC-H,

Part of Item 3.a with commercial banks in the U.S. +
Part of Item 3 with commercial banks in the U.S.

Item 3.b

RC,
RC-H,

Item 4.a(1)
Item 4.a(2)
Item 4.a(3)(a)
Item 4.a(3)(b)
Item 4.a(4)
Item 4.a(5)
Item 4.b
Item 4.c
Item 4.d(1)

RC-C,
RC-C,
RC-C,
RC-C,
RC-C,
RC-C,
RC-C,
RC-C,
RC-C,

Items
Items
Items
Items

13.a(1) + 13.b(1)
10 + 11
13.a(2) + 13.b(2)
12 + 14 + 15 + Column B, Item 16

Part of Item 3.a with others +
Part of Item 3 with others
Part 1, Column B, Items 1.a(1) + 1.a(2)
Part 1, Column B, Item 1.b
Part 1, Column B, Item 1.c(1)
Part 1, Column B, Items 1.c(2)(a) + 1.c(2)(b)
Part 1, Column B, Item 1.d
Part 1, Column B, Items 1.e(1) + 1.e(2)
Part 1, Column B, Item 2.a
Part 1, Column B, Items 4.a + 4.b
Part 1, Column B, Items 6.a + 6.b

Item 4.d(2)

RC-C,

Part 1, Column B, Item 6.c

Item 4.d(3)

RC-C,

Part 1, Column B, Item 6.d

Item 4.e
RC-C,
Item 4.f
RC-C,
Item 4.g
RC,
Item 5
RC,
Item 6.a
RC-H,
Item 6.b
RC,
Item 7
RC-H,
LIABILITIES
Item 8
RC-E,
Item 8.a
Item 9.a
Item 9.b
Item 10

RC-E,
RC,
RC-H,
RC,
RC-H,
RC,

Part 1, Column B, Item 9.a
Part 1, Column B, Items 2.b + 2.c + 3 + 7 + 8 + 9.b(1) + 9.b(2) + 10
Domestic office part of Item 4.c
Domestic office part of Item 5
Item 61
Domestic office part of Items 6 + 7 + 8 + 9 + 10.a + 10.b + 11
Items 61 + 8
Part 1, Columns A and C, Item 7
Memoranda, Items M.2(c) + M.2(d)
Part of Item 14.a from commercial banks in the U.S. +
Part of Items 4 + 5 from commercial banks in the U.S.
Part of Item 14.a from others +
Part of Items 4 + 5 from others
Domestic office part of Item 15

DRAFT - September 24, 2014
Item 11.a

RC-H,

Item 71

1. On Schedule RC-H, an amount is reported in Item 6 or Item 7, but not both.

FR 2644
Relationships

REL-3

DRAFT - September 24, 2014
Relationships

FR 2644

FFIEC 031 and Non-RC-D Reporters
(For banks with both domestic and foreign offices)

Item 11.b

RC,

Item 12
RC-H,
MEMORANDA

Domestic office part of Items 19 + 20
Items 71 + 9

1. On Schedule RC-H, an amount is reported in Item 6 or Item 7, but not both.

Advanced approaches institutions:
Item M.1

RC-R, Part 1.B, Domestic office part of Item 3
including net unrealized gains (losses)
on available-for-sale securities

Item M.1.a

RC-R, Part 1.B, Domestic office part of Item 3
including net unrealized gains (losses)
on available-for-sale securities, U.S.
Treasury securities and U.S. Government agency
obligations, mortgage-backed securities

Non-advanced approaches institutions:
Item M.1

RC-R,

Part 1.A, Domestic office part of Item 2

Item M.1.a

RC-R, Part 1.A, Domestic office part of Item 2
including net unrealized gains (losses)
on available-for-sale securities, U.S.
Treasury securities and U.S. Government agency
obligations, mortgage-backed securities

Item M.2.a

RC-C,

Part II, Column B, Items 3.a + 3.b +
3.c

Item M.2.b

RC-C,

Part II, Column B, Items 4.a + 4.b +
4.c

DRAFT - September 24, 2014
Relationships

FR 2644
ASSETS
Item 1
Item 2.a(1)
Item 2.a(2)
Item 2.b(1)
Item 2.b(2)

FFIEC 041 and RC-D Reporters
(For banks with domestic offices only and $300 million or more in total assets)
RC-A,
RC-B,
RC-D,
RC-B,
RC-D,
RC-B,
RC-D,
RC-B,
RC-D,

Item 3.a
Item 3.b

RC,
RC,

Item 5
Columns A and D, Items 4.a(1) + 4.a(2) + 4.b(1) + 4.c(1)(a) + 4.c(2)(a) +
Items 4.a + 4.b + 4.d
Columns A and D, Items 1 + 2.a + 2.b +
Items 1 + 2
Columns A and D, Items 4.a(3) + 4.b(2) + 4.b(3) + 4.c(1)(b) + 4.c(2)(b) +
Items 4.c + 4.e
Columns A and D, Items 3 + 5.a + 5.b(1) + 5.b(2) + 5.b(3) + 6.a + 6.b +
Column D, Item 7 +
Items 3 + 5.a(1) + 5.a(2) + 5.a(3) + 5.b + Part of Item 9 including mutual funds +
Memoranda, Item 7.a
Part of Items 3.a + 3.b with commercial banks in the U.S.
Part of Items 3.a + 3.b with others

Item 4.a(1)

RC-C,
RC-D,

Part 1, Column B, Items 1.a(1) + 1.a(2) +
Item 6.a(1)

Item 4.a(2)

RC-C,
RC-D,

Part 1, Column B, Item 1.b +
Item 6.a(2)

Item 4.a(3)(a)

RC-C,
RC-D,

Part 1, Column B, Item 1.c(1) +
Item 6.a(3)(a)
Part 1, Column B, Items 1.c(2)(a) + 1.c(2)(b) +
Items 6.a(3)(b)(1) + 6.a(3)(b)(2)

Item 4.a(3)(b)

RC-C,
RC-D,

Item 4.a(4)

RC-C,
RC-D,

Part 1, Column B, Item 1.d +
Item 6,a(4)

Item 4.a(5)

RC-C,
RC-D,

Part 1, Column B, Items 1.e(1) + 1.e(2) +
Item 6.a(5)

Item 4.b

RC-C,

Part 1, Column A, Items 2.a(1) + 2.a(2)

Item 4.c

RC-C,
RC-D,

Part 1, Column B, Item 4 + Item 6.bPart 1, Column B, Items 6.a+ 6.b +
Items 6.c(1) + 6.c(2)

Item 4.d(1)

RC-C,
RC-D,

Part 1, Column B, Item 6.c +
Item 6.c(3)

Item 4.d(2)

RC-C,
RC-D,

Part 1, Column B, Item+ 6.d +
Item 6.c(4)

Item 4.d(3)
RC-D,

RC-C,

DRAFT - September 24, 2014
Item 4.e

RC-C,
RC-D,

Part 1, Column B, Item 9.a +
Part of Item 6.d including loans to nondepository financial institutions

Item 4.f

RC-C,

Item 4.g
Item 5

RC-D,
RC,
RC-D,

Part 1, Column A, Items 2.b + 2.c(1) + 2.c(2) + Column B, Items 3 + 7 + 8 +
9.b + 10 +
Part of Item 6.d excluding loans to nondepository financial institutions
Item 4.c
Part of Item 9 excluding mutual funds + Item 11 - Memoranda, Item 7.a

Item 6.a
Item 6.b

N.A.
RC,

Items 6 + 7 + 8 + 9 + 10.a + 10.b + 11

Item 7

RC,

Item 12

FR 2644
Relationships

REL-5

DRAFT - September 24, 2014
Relationships

FR 2644

FFIEC 041 and RC-D Reporters
(For banks with domestic offices only and $300 million or more in total assets)

LIABILITIES
Item 8
RC-E,

Columns A and C, Item 7

Item 8.a
Item 9.a

RC-E,
RC,
RC-M,

Item 9.b

RC,
RC-M,

Item 10

RC-D,

Memoranda, Items M.2(c) + M.2(d)
Part of Items 14.a + 14.b from commercial banks in the U.S. +
Part of Items 5.b(1)(a) + 5.b(1)(b) + 5.b(1)(c) + 5.b(1)(d) from commercial banks
in the U.S.
Part of Items 14.a + 14.b from others +
Items 5.a(1)(a) + 5.a(1)(b) + 5.a(1)(c) + 5.a(1)(d) +
Part of Items 5.b(1)(a) + 5.b(1)(b) + 5.b(1)(c) + 5.b(1)(d) from others
Item 15

Item 11.a
Item 11.b
Item 12

N.A.
RC,
RC,

Items 19 + 20
Item 21

MEMORANDA

Advanced approaches institutions:
Item M.1

RC-R, Part 1.B, Part of Item 3 including
net unrealized gains (losses) on
available-for-sale securities

Item M.1.a

RC-R, Part 1.B, Part of Item 3 including
net unrealized gains (losses) on
available-for-sale securities, U.S.
Treasury securities and U.S. Government agency
obligations, mortgage-backed securities

Non-advanced approaches institutions:
Item M.1

RC-R, Part 1, A, Item 2

Item M.1.a

RC-R, Part 1,A, Part of Item 2 including
Treasury securities and U.S. Government agency
obligations, mortgage-backed securities

DRAFT - September 24, 2014
Item M.2.a

RC-C, Part II, Column B, Items 3.a + 3.b +
3.c +
RC-D, Part of Item 6.a(5) including original
amounts of $1,000,000 or less

Item M.2.b

RC-C, Part II, Column B, Items 4.a + 4.b +
4.c +
RC-D, Part of Item 6.b including original
amounts of $1,000,000 or less

REL-6

FR 2644
Relationships

DRAFT - September 24, 2014
Relationships

FR 2644

FFIEC 041 and Non-RC-D Reporters
(For banks with domestic offices only and $300 million or more in total assets)

ASSETS
Item 1
Item 2.a(1)
Item 2.a(2)
Item 2.b(1)
Item 2.b(2)

RC-A,
RC-B,
RC-B,
RC-B,
RC-B,

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

RC,
RC,
RC-C,
RC-C,

Item 5
Columns A and D, Items 4.a(1) + 4.a(2) + 4.b(1) + 4.c(1)(a) + 4.c(2)(a)
Columns A and D, Items 1 + 2.a + 2.b
Columns A and D, Items 4.a(3) + 4.b(2) + 4.b(3) + 4.c(1)(b) + 4.c(2)(b)
Columns A and D, Items 3 + 5.a + 5.b(1) + 5.b(2) + 5.b(3) + 6.a + 6.b +
Column D, Item 7
Part of Items 3.a + 3.b with commercial banks in the U.S.
Part of Items 3.a + 3.b with others
Part 1, Column B, Item 1.a(1) + 1.a(2)
Part 1, Column B, Items 1.b

Item4.a(3)(a)

RC-C,

Part 1, Column B, Items 1.c(1)

Item 4.a(3)(b)

RC-C,

Part 1, Column B, Items 1.c(2)(a) + 1.c(2)(b)

Item 4.a(4)

RC-C,

Part 1, Column B, Item 1.d

Item 4.a(5)
Item 4.b
Item 4.c
Item 4.d(1)
Item 4.d(2)
Item 4.d(3)
Item 4.e
Item 4.f

RC-C,
RC-C,
RC-C,
RC-C,
RC-C,
RC-C,
RC-C,
RC-C,

Item 4.g
Item 5
Item 6.a
Item 6.b
Item 7
LIABILITIES
Item 8
Item 8.a
Item 9.a

RC,
RC,
N.A.
RC,
RC,

Part 1, Column B, Items 1.e(1) + 1.e(2)
Part 1, Column A, Items 2.a(1) + 2.a(2)
Part 1, Column B, Item 4
Part 1, Column B, Items 6.a + 6.b
Part 1, Column B, Item 6.c
Part 1, Column B, Item 6.d
Part 1, Column B, Item 9.a
Part 1, Column A, Items 2.b + 2.c(1) + 2.c(2) + Column B, Items 3 + 7 + 8
+ 9.b + 10
Item 4.c
Item 5

Item
Item
Item
Item

Item 9.b

RC-E,
RC-E,
RC,
RC-M,
RC,
RC-M,

Items 6 + 7 + 8 + 9 + 10.a + 10.b + 11
Item 12
Columns A and C, Item 7
Memoranda, Items M.2(c) + M.2(d)
Part of Items 14.a + 14.b from commercial banks in the U.S. +
Part of Items 5.b(1)(a) + 5.b(1)(b) + 5.b(1)(c) + 5.b(1)(d) from commercial banks
in the U.S.
Part of Items 14.a + 14.b from others +
Items 5.a(1)(a) + 5.a(1)(b) + 5.a(1)(c) + 5.a(1)(d) +
Part of Items 5.b(1)(a) + 5.b(1)(b) + 5.b(1)(c) + 5.b(1)(d) from others

DRAFT - September 24, 2014
Item
Item
Item
Item

10
11.a
11.b
12

RC,
N.A.
RC,
RC,

Item 15
Items 19 + 20
Item 21

DRAFT - September 24, 2014
Relationships

FR 2644

FFIEC 041 and Non-RC-D Reporters
(For banks with domestic offices only and $300 million or more in total assets)

MEMORANDA

Advanced approaches institutions:
Item M.1

RC-R, Part 1.B, Part of Item 3 including
net unrealized gains (losses) on
available-for-sale securities

Item M.1.a

RC-R, Part 1.B, Part of Item 3 including
net unrealized gains (losses) on
available-for-sale securities, U.S.
Treasury securities and U.S. Government agency
obligations, mortgage-backed securities

Non-advanced approaches institutions:
Item M.1

RC-R, Part 1.A, Item 2

Item M.1.a

RC-R, Part 1.A, Part of Item 2 including
U.S. Treasury securities and U.S. Government agency
obligations, mortgage-backed securities

Item M.2.a

RC-C,

Part II, Column B, Items 3.a + 3.b +
3.c +
RC-D, Part of Item 6.a(5)including original
amounts of $1,000,000 or less

Item M.2.b

RC-C, Part II, Column B, Items 4.a + 4.b +
4.c +
RC-D, Part of Item 6.b including original
amounts of $1,000,000 or less

DRAFT - September 24, 2014
Relationships
FR 2644
ASSETS
Item 1
Item 2.a(1)
Item 2.a(2)
Item 2.b(1)
Item 2.b(2)

FFIEC 041 and RC-D Reporters
(For banks with domestic offices only and less than $300 million in total assets)
RC,
RC-B,
RC-D,
RC-B,
RC-D,
RC-B,
RC-D,
RC-B,
RC-D,

Item 3.a
Item 3.b
Item 4.a(1)
Item 4.a(2)
Item 4.a(3)(a)

RC,
RC,
RC-C,
RC-D,
RC-C,
RC-D,
RC-C,
RC-D,

Items 1.a + 1.b
Columns A and D, Items 4.a(1) + 4.a(2) + 4.b(1) + 4.c(1)(a) + 4.c(2)(a) +
Items 4.a + 4.b + 4.d
Columns A and D, Items 1 + 2.a + 2.b +
Items 1 + 2
Columns A and D, Items 4.a(3) + 4.b(2) + 4.b(3) + 4.c(1)(b) + 4.c(2)(b) +
Items 4.c + 4.e
Columns A and D, Items 3 + 5.a + 5.b(1) + 5.b(2) + 5.b(3) + 6.a + 6.b +
Column D, Item 7 +
Items 3 + 5.a(1) + 5.a(2) + 5.a(3) + 5.b + Part of Item 9 including mutual funds
and equity securities
Part of Items 3.a + 3.b with commercial banks in the U.S.
Part of Items 3.a + 3.b with others
Part 1, Column B, Item 1.a(1) + 1.a(2) +
Item 6.a(1)
Part 1, Column B, Items 1.b +
Items 6.a(2)
Part 1, Column B, Item 1.c(1) +
Items 6.a(3)(a)

Item 4.a(3)(b)

RC-C,
RC-D,

Part 1, Column B, Items 1.c(2)(a) + 1.c(2)(b) +
Items 6.a(3)(b)(1) + 6.a(3)(b)(2)

Item 4.a(4)

RC-C,
RC-D,

Part 1, Column B, Item 1.d +
Item 6.a(4)

Item 4.a(5)

RC-C,
RC-D,

Part 1, Column B, Item 1.e +
Item 6.a(5)

Item 4.b
Item 4.c

RC-C,
RC-C,
RC-D,
RC-C,
RC-D,
RC-C,
RC-D,

Part 1, Column B, Part of Item 2 with commercial banks in the U.S.
Part 1, Column B, Item 4 +
Item 6.b
Part 1, Column B, Items 6.a + 6.b +
Items 6.c(1) + 6.c(2)
Part 1, Column B, Items 6.c +
Item 6.c(3)

Item 4.d(3)

RC-C,
RC-D,

Part 1, Column B, Item 6.d +
Item 6.c(4)

Item 4.e

RC-C,
RC-D,

Part 1, Column B, Item 9.a +
Part of Item 6.d including loans to nondepository financial institutions

Item 4.f

RC-C,
RC-D,

Item 4.g
Item 5

RC,
RC-D,

Part 1, Column B, Part of Item 2 with others + Items 3 + 7 + 8 + 9.b + 10 + Part
of Item 6.d excluding loans to nondepository financial institutions
Item 4.c
Part of Item 9 excluding mutual funds and equity securities + Item 11

Item 4.d(1)
Item 4.d(2)

DRAFT - September 24, 2014
Item 6.a
Item 6.b

N.A.
RC,

Items 6 + 7 + 8 + 9 + 10.a + 10.b + 11

Item 7

RC,

Item 12

FR 2644
Relationships

REL-9

DRAFT - September 24, 2014
Relationships
FR 2644

FFIEC 041 and RC-D Reporters
(For banks with domestic offices only and less than $300 million in total assets)

LIABILITIES
Item 8
RC-E,

Columns A and C, Item 7

Item 8.a

RC-E,

Memoranda, Items M.2(c) + M.2(d)

Item 9.a

RC,
RC-M,

Part of Items 14.a + 14.b from commercial banks in the U.S. +
Part of Items 5.b(1)(a) + 5.b(1)(b) + 5.b(1)(c) + 5.b(1)(d) from commercial banks
in the U.S.

Item 9.b

RC,
RC-M,

Part of Items 14.a and 14.b from others +
Items 5.a(1)(a) + 5.a(1)(b) + 5.a(1)(c) + 5.a(1)(d) +
Part of Items 5.b(1)(a) + 5.b(1)(b) + 5.b(1)(c) + 5.b(1)(d) from others

Item 10
Item 11.a
Item 11.b
Item 12

RC-D,
N.A.
RC,
RC,

Item 15
Items 19 + 20
Items 19 + 20
Item 21
Item 21

Item M.1

MEMORANDA
Part 1.A, Item 2
RC-R,

Item M.1.a

RC-R,

Item M.2.a

RC-C,
RC-D,

Part 1.A, Part of Item 2 including net unrealized gains (losses) on available-forsale securities, U.S. Treasury securities and U.S. Government agency obligations,
mortgage-backed securities
Part II, Column B, Items 3.a + 3.b + 3.c +
Part of Item 6.a(5) including original amounts of $1,000,000 or less

Item M.2.b

RC-C,
RC-D,

Part II, Column B, Items 4.a + 4.b + 4.c +
Part of Item 6.b including original amounts of $1,000,000 or less

DRAFT - September 24, 2014

Relationships
FR 2644

FFIEC 041 and Non-RC-D Reporters
(For banks with domestic offices only and less than $300 million in total assets)

ASSETS
Item 1
Item 2.a(1)
Item 2.a(2)
Item 2.b(1)

RC,
RC-B,
RC-B,
RC-B,

Items 1.a + 1.b
Columns A and D, Items 4.a(1) + 4.a(2) + 4.b(1) + 4.c(1)(a) + 4.c(2)(a)
Columns A and D, Items 1 + 2.a + 2.b
Columns A and D, Items 4.a(3) and 4.b(2) + 4.b(3) + 4.c(1)(b) + 4.c(2)(b)

Item 2.b(2)

RC-B,

Item
Item
Item
Item

RC,
RC,
RC-C,
RC-C,

Columns A and D, Items 3 + 5.a + 5.b(1) + 5.b(2) + 5.b(3) + 6.a + 6.b +
Column D, Item 7
Part of Items 3.a + 3.b with commercial banks in the U.S.
Part of Items 3.a + 3.b with others
Part 1, Column B, Item 1.a(1) + 1.a(2)
Part 1, Column B, Items 1.b

Item 4.a(3)(a)

RC-C,

Part 1, Column B, Items 1.c(1)

Item 4.a(3)(b)

RC-C,

Part 1, Column B, Items 1.c(2)(a) + 1.c(2)(b)

Item 4.a(4)

RC-C,

Part 1, Column B, Item 1.d

Item 4.a(5)
Item 4.b
Item 4.c
Item 4.d(1)
Item 4.d(2)
Item 4.d(3)
Item 4.e
Item 4.f
Item 4.g
Item 5
Item 6.a
Item 6.b
Item 7
LIABILITIES
Item 8

RC-C,
RC-C,
RC-C,
RC-C,
RC-C,
RC-C,
RC-C,
RC-C,
RC,
RC,
N.A.
RC,
RC,

Part 1, Column B, Item 1.e
Part 1, Column B, Part of Item 2 with commercial banks in the U.S.
Part 1, Column B, Item 4
Part1, Column B, Items 6.a + 6.b
Part 1, Column B, Items 6.c
Part 1, Column B, Item 6.d
Part 1, Column B, Item 9.a
Part 1, Column B, Part of Item 2 with others + Items 3 + 7 + 8 + 9.b + 10
Item 4.c
Item 5

RC-E,

Columns A and C, Item 7

Item 8.a
Item 9.a

RC-E,
RC,
RC-M,

Item 9.b

RC,
RC-M,

Memoranda, Items M.2(c) + M.2(d)
Part of Items 14.a + 14.b from commercial banks in the U.S. +
Part of Items 5.b(1)(a) + 5.b(1)(b) + 5.b(1)(c) + 5.b(1)(d) from commercial banks
in the U.S.
Part of Items 14.a and 14.b from others +
Items 5.a(1)(a) + 5.a(1)(b) + 5.a(1)(c) + 5.a(1)(d) +
Part of Items 5.b(1)(a) + 5.b(1)(b) + 5.b(1)(c) + 5.b(1)(d) from others

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

Items 6 + 7 + 8 + 9 + 10.a + 10.b + 11
Item 12

DRAFT - September 24, 2014

Relationships
FR 2644

FFIEC 041 and Non-RC-D Reporters
(For banks with domestic offices only and less than $300 million in total assets)

Item 10
Item 11.a
Item 11.b
Item 12

RC,
N.A.
RC,
RC,

Item 15
Items 19 + 20
Item 21

MEMORANDA
Item M.1

RC-R, Part 1.A, Item 2

Item M.1.a

RC-R, Part 1.A, Part of Item 2 including
net unrealized gains (losses) on
available-for-sale securities, U.S.
Treasury securities and U.S. Government agency
obligations, mortgage-backed securities

Item M.2.a

RC-C, Part II, Column B, Items 3.a + 3.b +
3.c

Item M.2.b

RC-C, Part II, Column B, Items 4.a + 4.b +
4.c

DRAFT - September 24, 2014
Relationships
FR 2644
ASSETS
Item 1
Item 2.a(1)
Item 2.a(2)
Item 2.b(1)
Item 2.b(2)
Item 3.a
Item 3.b

FFIEC 002
(For U.S. branches and agencies of foreign banks)
A,
RAL,
RAL,
RAL,
RAL,
RAL,
RAL,

Column
Column
Column
Column
Column
Column
Column

Item 4.a(1)

C,
RAL,

Part 1, Column A minus Column B, Item 1.a +
Memoranda, Column A minus Column B, Item 5.a(1)

Item 4.a(2)

C,
RAL,
C,
RAL,

Part 1, Column A minus Column B, Items 1.b +
Memoranda, Column A minus Column B, Items 5.a(2)
Part 1, Column A minus Column B, Item 1.c(1) +
Memoranda, Column A minus Column B, Item 5.a(3)(a)

Item 4.a(3)(b)

C,
RAL,

Part 1, Column A minus Column B, Item 1.c(2) +
Memoranda, Column A minus Column B, Item 5.a(3)(b)

Item 4.a(4)

C,
RAL,

Part 1, Column A minus Column B, Item 1.d +
Memoranda, Column A minus Column B, Item 5.a(4)

Item 4.a(5)

C,
RAL,

Part 1, Column A minus Column B, Item 1.e +
Memoranda, Column A minus Column B, Item 5.a(5)

Item 4.b

C,

Part 1, Column A minus Column B, Items 2.a(1) + 2.a(2)

Item 4.c

C,
RAL,

Part 1, Column A minus Column B, Items 4.a + 4.b +
Memoranda, Column A minus Column B, Item 5.b

Item 4.d(1)
Item 4.d(2)

N.A.
N.A.

Item 4.a(3)(a)

Item 4.d(3)
Item 4.e

N.A.
C,
RAL,

Item 4.f

C,
RAL,

Item 4.g
Item 5

Item 6.a
Item 6.b

M,
RAL,
RAL,

RAL,
RAL,

A minus Column B, Item 6
A minus Column B, Items 1.c(2)(a) + 1.f(2)(a)
A, Items 1.b(1) + 1.b(2) + Column A minus Column B, item 1.f(1)
A minus Column B, Items 1.c(2)b + 1.f(2)(b)
A minus Column B, Items 1.c(1) + 1.c(3) + 1.c(4) + 1.f(3) + 1.f(4)
A minus Column B, Items 1.d(1)(a) + 1.d(2)(a)
A minus Column B, Items 1.d(1)(b) + 1.d(1)(c) + 1.d(2)(b) + 1.d(2)(c)

Part 1, Column A minus Column B, Item 3 +
Memoranda, Column A minus Column B, Part of Item 5.c including loans to other
financial institutions
Part 1, Column A minus Column B, Items 2.b + 2.c(1) + 2.c(2) + 6 + 7 + 8 +
9.a + 9.b +
Memoranda, Column A minus Column B, Part of Item 5.c excluding loans to other
financial institutions
Domestic office part of Part IV, Item 1
Column A minus Column B, Item 1.f(5) –
Memoranda, Column A minus Column B,
Items 5.a(1) + 5.a(2) + 5.a(3)(a) + 5.a(3)(b) + 5.a(4) + 5.a(5) + 5.b + 5.c
Column A, Item 2.a1 minus Column B, Item 2.b1
Column A minus Column B, Item 1.h

DRAFT - September 24, 2014
Item 7

RAL,

Column A minus Column B, Item 1.i +
Column A, Item 2.a1 minus Column B, Item 2.b1

1. On Schedule RAL, an amount is reported in Item 2 or Item 5, but not both.

FR 2644
Relationship

REL-13

DRAFT - September 24, 2014
Relationships
FR 2644

FFIEC 002
(For U.S. branches and agencies of foreign banks)

LIABILITIES
Item 8
E,
Item 8.a
Item 9.a

Columns A and C, Item 7

Item 10
Item 11.a
Item 11.b

E,
RAL,
P,
RAL,
P,
RAL,
RAL,
RAL,

Memoranda, Item M.1(a)
Column A minus Column B, Items 4.b(1)(a) + 4.b(2)(a) +
Column A minus Column B, Items 1.a + 1.b
Column A minus Column B, Items 4.b(1)(b) + 4.b(2)(b) +
Column A minus Column B, Items 2.a + 2.b + 3
Column A minus Column B, Item 4.e
Column A, Item 5.a1 minus Column B, Item 5.b1
Column A minus Column B, Item 4.f

Item 12

RAL,

Column A minus Column B, Item 4.g +
Column A, Item 5.a1 minus Column B, Item 5.b

Item 9.b

MEMORANDA
Item M.1

RAL,

Memoranda, Column A minus Column B, Item 3 minus Item 4
,

Item
M.1.a
RAL,
Memoranda, Column A Minus Column B, Part of Item
I
U.S. Treasury
securitiesU.S. Treasury securities
Memoranda,
Column
A
3 minus
Item 4 including
R3 minus Item 4 including
t
obligations,
mortgaget
Minus
Column B, Part of Aand U.S. Government agency
and U.S.
Government
agency obligations, mortgagebacked
securities
Item
backed securities
L
3 ,
Item
C,
minusM.2.a
Item 4 including
U.S. Part II, Column B, Items 2.a + 2.b + 2.c
RAL,
Memoranda, Column A minus Column B, Part of
Treasury securities
M
and eItem 5.a(5)including original amounts of
$1,000,000 or less
U.S. Government agency m
obligations, mortgageo
Item M.2.b
C,
rPart II, Column B, Items 3.a + 3.b + 3.c
backed securities RAL,
aMemoranda, Column A minus Column B, Part of
nItem 5.b including original amounts of $1,000,000 or less
d
original
1. 5.a(5)including
On Schedule RAL,
an amount
a is reported in Item 2 or Item 5, but not both.
amounts of
,
$1,000,000 or less

C
o
l
u
m
n
A
M
i