Consolidated Reports of Condition and Income

FFIEC041_201503_f_draft

Consolidated Reports of Condition and Income

OMB: 7100-0036

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FFIEC 041 Call Report
Reporting Changes to
Schedule RC-R, Part II, Risk-Weighted Assets
and
Schedule RC-L, item 6

Proposed Effective Date:
March 31, 2015

These draft final reporting forms reflect the Call Report revisions proposed to
take effect March 31, 2015, as described in the federal banking agencies’
final Paperwork Reduction Act Federal Register notice published in the Federal
Register on February 2, 2015. The Federal Register notice for these Call Report
revisions and the draft instructions are available at
http://www.ffiec.gov/forms041.htm.

Draft as of January 30, 2015

This page intentionally left blank.

Draft Final Reporting Forms
for Revised Call Report Schedule RC-R, Part II,
and Schedule RC-L, Item 6,
for March 2015

FFIEC 041

Schedule RC-R – Regulatory Capital
Part II. Risk-Weighted Assets

Schedule RC-L, Derivatives and Off-Balance Sheet Items
Item 6, Securities Lent and Borrowed

Pages 1 - 10

Page 11

This page intentionally left blank.

Schedule RC-R, Part II, Risk-Weighted Assets

FFIEC 041

Institutions are required to assign a 100 percent risk weight to all assets not specifically assigned a risk weight under Subpart D of the federal banking agencies’ regulatory capital
1
rules and not deducted from tier 1 or tier 2 capital.

Balance Sheet Asset Categories 2

Dollar Amounts in Thousands
Cash and balances due from
depository institutions

(Column A)
(Column B)
(Column C)
(Column D)
(Column E)
(Column F)
(Column G)
(Column H)
(Column I)
(Column J)
Totals
Adjustments to
Allocation by Risk-Weight Category
From Schedule Totals Reported
0%
2%
4%
10%
20%
50%
100%
150%
RC
in Column A
Bil Mil Thou Bil Mil Thou Bil Mil Thou Bil Mil Thou Bil Mil Thou Bil Mil Thou Bil Mil Thou Bil Mil Thou Bil Mil Thou Bil Mil Thou
RCON D957

RCON S396

RCON D958

RCON D959

RCON S397

RCON D960

RCON S398

RCON D961

RCON S399

RCON D962

RCON D963

RCON D964

RCON D965

RCON S400

1.
2.

Securities:
a. Held-to-maturity
securities

2.a.
RCON D966

b. Available-for-sale
securities
Federal funds sold and
securities purchased under
agreements to resell:
a. Federal funds sold (in
domestic offices)

RCON S402

RCON D967

RCON D968

RCON D969

RCON D970

RCON S403
2.b.

RCON D971

RCON D972

RCON D973

RCON S410

RCON D974

RCON S411
3.a

b. Securities purchased
under agreements to
resell
4.

RCON H171

RCON H172
3.b

Loans and leases held for
sale:
RCON S413

RCON S414

RCON H173

RCON S415

RCON S416

RCON S417

a. Residential mortgage
exposures

4.a.
RCON S419

RCON S420

RCON H174

RCON H175

RCON H176

RCON H177

RCON S421

b. High volatility commercial
real estate exposures

4.b.
RCON S423

RCON S424

RCON S425

RCON S426

RCON S427

RCON S428

RCON S429

c. Exposures past due 90
days or more or on
nonaccrual 3

4.c.
RCON S431

RCON S432

RCON S433

RCON S434

RCON S435

RCON S436

RCON S437

d. All other exposures

4.d.

For national banks and federal savings associations, 12 CFR Part 3; for state member banks, 12 CFR Part 217; and for state nonmember banks and state savings associations, 12 CFR Part 324.
All securitization exposures held as on-balance sheet assets of the reporting institution are to be excluded from items 1 through 8 and are to be reported instead in item 9.
3
For loans and leases held for sale, exclude residential mortgage exposures, high volatility commercial real estate exposures, or sovereign exposures that are past due 90 days or more or on nonaccrual.
2

Schedule RC-R, Part II, Risk-Weighted Assets
(Column K)

Dollar Amounts in Thousands
Cash and balances due
1. from depository
institutions

(Column L)

(Column M)

FFIEC 041
(Column N)

(Column O)

(Column P)

(Column Q)

(Column R)
(Column S)
Application of Other RiskAllocation by Risk-Weight Category
Weighting Approaches 4
Exposure
Risk-Weighted
250% 5
300%
400%
600%
625%
937.5%
1250%
Amount
Asset Amount
Bil Mil Thou Bil Mil Thou Bil Mil Thou Bil Mil Thou Bil Mil Thou Bil Mil Thou Bil Mil Thou Bil Mil Thou Bil Mil Thou

1.
2.

Securities:
a. Held-to-maturity
securities

2.a.
RCON H270

RCON S405

RCON S406

RCON H271

RCON H272

b. Available-for-sale
securities
Federal funds sold and
securities purchased under
agreements to resell:
a. Federal funds sold (in
domestic offices)

2.b.

3.a
b. Securities purchased
under agreements to
resell
3.b
4.

Loans and leases held for
sale:
RCON H273

RCON H274

a. Residential mortgage
exposures

4.a.
RCON H275

RCON H276

b. High volatility
commercial real estate
exposures

4.b.
RCON H277

RCON H278

c. Exposures past due 90
days or more or on
nonaccrual 6

4.c.
RCON H279

d. All other exposures

RCON H280
4.d.

4
Includes, for example, investments in mutual funds/investment funds, exposures collateralized by securitization exposures or mutual funds, separate account bank-owned life insurance, and default fund contributions to
central counterparties.
5
Effective January 1, 2018.
6
For loans and leases held for sale, exclude residential mortgage exposures, high volatility commercial real estate exposures, or sovereign exposures that are past due 90 days or more or on nonaccrual.

Schedule RC-R, Part II, Risk-Weighted Assets

Dollar Amounts in Thousands
Loans and leases, net of
unearned income:

FFIEC 041

RCON S439

RCON S440

RCON H178

RCON S441

RCON S442

RCON S443

a. Residential mortgage
exposures

5.a.
RCON S445

RCON S446

RCON H179

RCON H180

RCON H181

RCON H182

RCON S447

b. High volatility commercial
real estate exposures

5.b.
RCON S449

RCON S450

RCON S451

RCON S452

RCON S453

RCON S454

RCON S455

c. Exposures past due 90
days or more or on
nonaccrual 7

5.c.
RCON S457

d. All other exposures
LESS: Allowance for loan
and lease losses

RCON S458

RCON S459

RCON S460

RCON S461

RCON S462

RCON S463
5.d.

RCON 3123

RCON S465
6.

Trading assets

RCON D976

RCON S466

RCON D977

RCON D978

RCON D979

RCON D980

RCON S467

All other assets 8

RCON D981

RCON S469

RCON D982

RCON D983

RCON D984

RCON D985

RCON H185

7.
8.

For loans and leases, net of unearned income, exclude residential mortgage exposures, high volatility commercial real estate exposures, or sovereign exposures that are past due 90 days or more or on nonaccrual.
Includes 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; and other
assets.

Schedule RC-R, Part II, Risk-Weighted Assets
(Column K)

Dollar Amounts in Thousands
Loans and leases, net of
5.
unearned income:

(Column L)

(Column M)

FFIEC 041
(Column N)

(Column O)

(Column P)

(Column Q)

(Column R)
(Column S)
Application of Other RiskAllocation by Risk-Weight Category
Weighting Approaches 9
Exposure
Risk-Weighted
250% 10
300%
400%
600%
625%
937.5%
1250%
Amount
Asset Amount
Bil Mil Thou Bil Mil Thou Bil Mil Thou Bil Mil Thou Bil Mil Thou Bil Mil Thou Bil Mil Thou Bil MilThou Bil Mil Thou

RCON H281

RCON H282

a. Residential mortgage
exposures

5.a.
RCON H283

RCON H284

b. High volatility
commercial real estate
exposures

5.b.
RCON H285

RCON H286

c. Exposures past due 90
days or more or on
nonaccrual 11

5.c.
RCON H287

RCON H288

d. All other exposures
LESS: Allowance for loan
and lease losses

5.d.

6.
7.

Trading assets

RCON H289

RCON H186

RCON H290

RCON H187

RCON H291

RCON H292
7.

All other assets

RCON H293

RCON H188

RCON S470

RCON S471

RCON H294

RCON H295

RCON H296

RCON H297

RCON H298

RCON H299

8.
a. Separate account bank-owned life insurance
b. Default fund contributions to central counterparties

8.a.
8.b.

9
Includes, for example, investments in mutual funds/investment funds, exposures collateralized by securitization exposures or mutual funds, separate account bank-owned life insurance, and default fund contributions to
central counterparties.
10
Effective January 1, 2018.
11
For loans and leases, net of unearned income, exclude residential mortgage exposures, high volatility commercial real estate exposures, or sovereign exposures that are past due 90 days or more or on nonaccrual.
12
Includes 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; and other
assets.

Schedule RC-R, Part II, Risk-Weighted Assets

FFIEC 041

Securitization Exposures: On- and Off-Balance Sheet
(Column A)
Totals

Dollar Amounts in Thousands

Bil

9. On-balance sheet
securitization exposures:

(Column Q)
Exposure
Amount

(Column B)
Adjustments to
Totals Reported
in Column A

Mil Thou Bil

(Column T)
(Column U)
Total Risk-Weighted Asset
Amount by Calculation
Methodology
SSFA 13
Gross-Up

1250%

Mil Thou Bil

Mil Thou

RCON S475

RCON S476

RCON S477

RCON S478

RCON S479

RCON S480

RCON S481

RCON S482

RCON S483

RCON S484

a. Held-to-maturity securities

9.a.

b. Available-for-sale
securities

9.b.
RCON S485

RCON S486

RCON S487

RCON S488

RCON S489

RCON S490

RCON S491

RCON S492

RCON S493

RCON S494

c. Trading assets

9.c

d. All other on-balance sheet
securitization exposures

9.d
RCON S495

10. Off-balance sheet
securitization exposures

RCON S496

RCON S497

RCON S498

RCON S499
10.

Total Balance Sheet Assets

Dollar Amounts in Thousands
11.

Total balance sheet
assets

RCON 2170

RCON D986

RCON D987

RCON D988

RCON D989

RCON D990

RCON S503

Dollar Amounts in Thousands
11.

(Column B)
(Column C)
(Column D)
(Column E)
(Column F)
(Column G)
(Column H)
(Column I)
(Column J)
(Column A)
Adjustments to
Allocation
by
Risk-Weight
Category
Totals
Totals Reported
From Schedule RC
0%
2%
4%
10%
20%
50%
100%
150%
in Column A
Tril Bil Mil Thou Bil Mil Thou Bil Mil Thou Bil Mil Thou Bil Mil Thou Bil Mil Thou Bil Mil Thou Bil Mil Thou Bil Mil Thou Bil Mil Thou
11.
(Column K)

(Column L)

(Column M)

(Column N)

RCON S504

RCON S505

RCON S506

RCON S507

(Column O)

(Column P)

(Column Q)

(Column R)
Other RiskAllocation by Risk-Weight Category
Weighting
Approaches
Exposure
250% 15
300%
400%
600%
625%
937.5%
1250%
Amount
Bil Mil Thou Bil Mil Thou Bil Mil Thou Bil Mil Thou Bil Mil Thou Bil Mil Thou Bil Mil Thou Bil Mil Thou
RCON S510

RCON H300
11.

Simplified Supervisory Formula Approach.
For each of columns A through R of item 11, report the sum of items 1 through 9. For item 11, the sum of columns B through R must equal column A. Item 11, column A, must equal Schedule RC, item 12.
15
Effective January 1, 2018.
14

Schedule RC-R, Part II, Risk-Weighted Assets

FFIEC 041

Derivatives, Off-Balance Sheet Items, and Other Items Subject to Risk Weighting (Excluding Securitization Exposures) 16
(Column C)
(Column A)
Face, Notional,
CCF 17
or Other
Amount

12.

13.

14.

15.

16.

Dollar Amounts in
Thousands
Financial standby
letters of credit
Performance standby
letters of credit and
transaction-related
contingent items
Commercial and
similar letters of
credit with an
original maturity of
one year or less
Retained recourse on
small business
obligations sold with
recourse
Repo-style

Bil

Mil Thou

17.
18.

sheet liabilities
Unused
commitments:
a. Original maturity
of one year or less,
excluding assetbacked
commercial paper

(Column F)

(Column G)

(Column H)

(Column I)

(Column J)

Allocation by Risk-Weight Category

Mil Thou Bil

RCON D992

(Column E)

Mil Thou Bil

Mil Thou

RCON D993

10%
Bil

20%

50%

Mil Thou Bil

RCON D994

RCON D995

100%

150%

Mil Thou Bil

RCON D996

(Column R)

(Column S)

Application of Other
Risk-Weighting
Approaches 19
Credit
RiskEquivalent Weighted
Amount Asset Amount

Mil Thou Bil Mil Thou Bil MilThou

RCON S511

1.0
RCON D997

12.
RCON D998

RCON D999

RCON G603

RCON G604

RCON G605

RCON S512

0.5
RCON G606

13.
RCON G607

RCON G608

RCON G609

RCON G610

RCON G611

RCON S513

0.2
RCON G612

14.
RCON G613

RCON G614

RCON S516

RCON S517

RCON G619

RCON G620

RCON G615

RCON G616

RCON G617

RCON S514

RCON S520

RCON S521

RCON S522

RCON S523

RCON G621

RCON G622

RCON G623

RCON S524

1.0
RCON S515

15.
RCON S518

RCON S519

RCONH301 RCON H302

1.0
RCON G618

16.

1.0

RCON S525

(ABCP) conduits
b. Original maturity
of one year or less
to ABCP conduits

Bil

RCON D991

transactions 20
All other off-balance

(Column B)
Credit
Equivalent
Amount 18

(Column D)

17.

RCON S526

RCON S527

RCON S528

RCON S529

RCON S530

RCON S531

RCONH303

RCON H304

RCON G644

RCON G645

RCON G646

RCON G647

RCON G648

RCON S538

RCONH305

RCON H306

0.2
RCON G643

18.a.

0.2

18.b.

All derivatives and off-balance sheet items that are securitization exposures are to be excluded from items 12 through 21 and are to be reported instead in item 10.
Credit conversion factor.
18
Column A multiplied by credit conversion factor. For each of items 12 through 21, the sum of columns C through J plus column R must equal column B.
19
Includes, for example, exposures collateralized by securitization exposures or mutual funds.
20
Includes securities purchased under agreements to resell (reverse repos), securities sold under agreements to repurchase (repos), securities borrowed, and securities lent.
17

Schedule RC-R, Part II, Risk-Weighted Assets
(Column A)
Face, Notional,
CCF 21
or Other
Amount
Dollar Amounts in Thousands

19.

c. Original maturity
exceeding one
year
Unconditionally
cancelable
commitments

Bil

Mil Thou

(Column B)
Credit
Equivalent
Amount 22
Bil

RCON G624

(Column D)

10%

Mil Thou Bil

RCON S540
0.0

50%

100%

20%

RCON G626

Mil Thou Bil

RCON G627

Mil Thou Bil

RCON G628

Mil Thou

RCON G629

19.

Centrally cleared
derivatives

RCON S549

22.

Unsettled transactions
(failed trades) 23

RCON S543

RCON S544

RCON S545

RCON S546

RCON S547
20.

RCON S550

RCON S551

RCON S552

RCON S553

RCON S554

RCON S555

RCON S556

RCON H194

RCON H195

RCON H196

21.
RCON H191

RCON H193

22.
(Column J)

(Column O)

(Column P)

(Column Q)

150%
Bil

625%

Mil Thou Bil

c. Original maturity
exceeding one
year
Unconditionally
cancelable
commitments

RCON S539

Over-the-counter
derivatives

RCON S548

21.

Centrally cleared
derivatives

RCON S557

22.

Unsettled transactions
(failed trades)

RCON H197

937.5%

Mil Thou Bil

(Column R)

(Column S)

Application of Other RiskWeighting Approaches 24

Allocation by Risk-Weight Category

20.

(Column I)

RCON S541

21.

19.

(Column H)

18.c.

Over-the-counter
derivatives

Dollar Amounts in Thousands

(Column E)
(Column F)
(Column G)
Allocation by Risk-Weight Category

0.5

RCON S542

20.

(Column C)

Mil Thou Bil

RCON G625

FFIEC 041

1250%

Mil Thou Bil

Credit
Equivalent
Amount

Mil Thou Bil

Risk-Weighted
Asset Amount

Mil Thou Bil Mil Thou

RCON H307

RCON H308
18.c.

19.
RCON H309

RCON H310
20.
21.

RCON H198

RCON H199

RCON H200
22.

Credit conversion factor.
For items 18.c and 19, column A multiplied by credit conversion factor.
For item 22, the sum of columns C through Q must equal column A.
24
Includes, for example, exposures collateralized by securitization exposures or mutual funds.
22
23

Schedule RC-R, Part II, Risk-Weighted Assets

FFIEC 041

Totals

Dollar Amounts in Thousands
Total assets, derivatives,
off-balance sheet items,
and other items subject to
23.
risk weighting by riskweight category (for each
of columns C through P,
sum of items 11 through
22; for column Q, sum of
items 10 through 22)
24.
25.

Risk weight factor
Risk-weighted assets by
risk-weight category (for
each column, item 23

(Column C)

(Column D)

Mil Thou Bil

Bil

24.
25.

Risk weight factor
Risk-weighted assets by
risk-weight category (for
each column, item 23
multiplied by item 24)

Effective January 1, 2018.

Bil

(Column F)
(Column G)
(Column H)
Allocation by Risk-Weight Category

(Column I)

(Column J)

100%

150%

10%

20%

50%

Mil Thou Bil

Mil Thou

RCON G630

RCON S558

RCON S559

RCON S560

RCON G631

RCON G632

RCON G633

RCON S561

X 0%

X 2%

X 4%

X 10%

X 20%

X 50%

X 100%

X 150%

RCON G634

RCON S569

RCON S570

RCON S571

RCON G635

RCON G636

RCON G637

RCON S572

23.

multiplied by item 24)

Bil

(Column E)

25.

(Column K)

(Column L)

250% 25

300%

Bil

24.

Mil Thou Bil

(Column M)
(Column N)
(Column O)
Allocation by Risk-Weight Category
400%

Mil Thou Bil

600%

Mil Thou Bil

(Column P)

(Column Q)

937.5%

1250%

625%

Mil Thou Bil

Mil Thou

RCON S562

RCON S563

RCON S564

RCON S565

RCON S566

RCON S567

RCON S568

X 250%

X 300%

X 400%

X 600%

X 625%

X 937.5%

X 1250%

RCON S573

RCON S574

RCON S575

RCON S576

RCON S577

RCON S578

RCON S579

23.
24.

25.

Schedule RC-R, Part II, Risk-Weighted Assets

FFIEC 041
Totals

Dollar Amounts in Thousands

Tril Bil

Mil Thou

Risk-weighted assets base for purposes of calculating the allowance for loan and
lease losses 1.25 percent threshold

RCON S580

Standardized market-risk weighted assets (applicable only to banks that are covered
by the market risk capital rule)

RCON S581

28.

Risk-weighted assets before deductions for excess allowance of loan and lease losses
and allocated risk transfer risk reserve 26

RCON B704

29.

LESS: Excess allowance for loan and lease losses

RCON A222

30.

LESS: Allocated transfer risk reserve

RCON 3128

31.

Total risk-weighted assets (item 28 minus items 29 and 30)

RCON G641

26.
27.

26.
27.
28.
29.
30.
31.

Sum of items 2.b through 20, column S; items 9.a, 9.b, 9.c., 9.d, and 10, columns T and U; item 25, columns C through Q; and item 27 (if applicable).

Schedule RC-R, Part II, Risk-Weighted Assets

FFIEC 041

Memoranda
Dollar Amounts in Thousands

Bil

Mil Thou

RCON G642

1. Current credit exposure across all derivative contracts covered by the regulatory
capital rules

M.1.

With a remaining maturity of
(Column A)
One year or less
Dollar Amounts in Thousands RCON
2.

Tril

Bil

Mil

(Column B)
Over one year through five years
Thou RCON

Tril

Bil

Mil

(Column C)
Over five years

Thou RCON

Tril

Bil

Mil

Thou

Notional principal amounts of over-thecounter derivative contracts:
a. Interest rate

S582

S583

S584

M.2.a.

b. Foreign exchange rate and gold

S585

S586

S587

M.2.b.

c. Credit (investment grade reference asset)

S588

S589

S590

M.2.c.

d. Credit (non-investment grade reference
asset)

S591

S592

S593

M.2.d.

e. Equity

S594

S595

S596

M.2.e.

f. Precious metals (except gold)

S597

S598

S599

M.2.f.

g. Other

S600

S601

S602

M.2.g.

With a remaining maturity of
(Column A)
One year or less
Dollar Amounts in Thousands RCON
3.

Tril

Bil

Mil

(Column B)
Over one year through five years
Thou RCON

Tril

Bil

Mil

(Column C)
Over five years

Thou RCON

Tril

Bil

Mil

Thou

Notional principal amounts of centrally
cleared derivative contracts:
a. Interest rate

S603

S604

S605

M.3.a.

b. Foreign exchange rate and gold

S606

S607

S608

M.3.b.

c. Credit (investment grade reference asset)

S609

S610

S611

M.3.c.

d. Credit (non-investment grade reference
asset)

S612

S613

S614

M.3.d.

e. Equity

S615

S616

S617

M.3.e.

f. Precious metals (except gold)

S618

S619

S620

M.3.f.

g. Other

S621

S622

S623

M.3.g.

FFIEC 041

Schedule RC-L – Derivatives and Off-Balance-Sheet Items
Revisions to the reporting of securities borrowed in Schedule RC-L.
NOTE: Items 7 and 8 of Schedule RC-L are not shown below due to space limitations on this page.
Relevant portions of Schedule RC-L in effect as of December 31, 2014:

Schedule RC-L, items 6 and 9, as they would be revised as of March 31, 2015:

4.
5.
6.

Dollar Amounts in Thousands RCON Bil
Commercial and similar letters of credit .................................................................................... 3411
Not applicable
Securities lent and borrowed:
a. Securities lent (including customers’ securities lent where the customer is
indemnified against loss by the reporting bank) .................................................................... 3433
b. Securities borrowed .............................................................................................................. 3432

Mil

Dollar Amounts in Thousands RCON Bil
All other off-balance sheet liabilities (exclude derivatives) (itemize and describe
each component of this item over 25 percent of Schedule RC, item 27.a, “Total
bank equity capital”) ................................................................................................................... 3430
a. Not applicable

Mil

Thou

4.
5.

6.a.
6.b.

Thou

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File Modified	2015-02-03
File Created	2015-01-30