Form FFIEC 031 FFIEC 031 Call Report FFIEC 031

Consolidated Reports of Condition and Income (Call Report)

315xRC-R and RC-L Revised Forms FFIEC 031 013015

Consolidated Reports of Condition and Income (Call Report)

OMB: 3064-0052

⚠️ Notice: This form may be outdated. More recent filings and information on OMB 3064-0052 can be found here:

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FFIEC 031 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/forms031.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 031

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 031

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
RCFD D957

RCFD S396

RCFD D958

RCFD D959

RCFD S397

RCFD D960

RCFD S398

RCFD D961

RCFD S399

RCFD D962

RCFD D963

RCFD D964

RCFD D965

RCFD S400

1.
2.

Securities:
a. Held-to-maturity
securities

2.a.
RCFD D966

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

RCFD S402

RCFD D967

RCFD D968

RCFD D969

RCFD D970

RCFD S403
2.b.

RCFD D971

RCFD D972

RCFD D973

RCFD S410

RCFD D974

RCFD S411
3.a

b. Securities purchased
under agreements to
resell
4.

RCFD H171

RCFD H172
3.b

Loans and leases held for
sale:
RCFD S413

RCFD S414

RCFD H173

RCFD S415

RCFD S416

RCFD S417

a. Residential mortgage
exposures

4.a.
RCFD S419

RCFD S420

RCFD H174

RCFD H175

RCFD H176

RCFD H177

RCFD S421

b. High volatility commercial
real estate exposures

4.b.
RCFD S423

RCFD S424

RCFD S425

RCFD S426

RCFD S427

RCFD S428

RCFD S429

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

4.c.
RCFD S431

RCFD S432

RCFD S433

RCFD S434

RCFD S435

RCFD S436

RCFD 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 031
(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.
RCFD H270

RCFD S405

RCFD S406

RCFD H271

RCFD 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:
RCFD H273

RCFD H274

a. Residential mortgage
exposures

4.a.
RCFD H275

RCFD H276

b. High volatility
commercial real estate
exposures

4.b.
RCFD H277

RCFD H278

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

4.c.
RCFD H279

d. All other exposures

RCFD 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 031

RCFD S439

RCFD S440

RCFD H178

RCFD S441

RCFD S442

RCFD S443

a. Residential mortgage
exposures

5.a.
RCFD S445

RCFD S446

RCFD H179

RCFD H180

RCFD H181

RCFD H182

RCFD S447

b. High volatility commercial
real estate exposures

5.b.
RCFD S449

RCFD S450

RCFD S451

RCFD S452

RCFD S453

RCFD S454

RCFD S455

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

5.c.
RCFD S457

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

RCFD S458

RCFD S459

RCFD S460

RCFD S461

RCFD S462

RCFD S463
5.d.

RCFD 3123

RCFD S465
6.

Trading assets

RCFD D976

RCFD S466

RCFD D977

RCFD D978

RCFD D979

RCFD D980

RCFD S467

All other assets 8

RCFD D981

RCFD S469

RCFD D982

RCFD D983

RCFD D984

RCFD D985

RCFD 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 031
(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

RCFD H281

RCFD H282

a. Residential mortgage
exposures

5.a.
RCFD H283

RCFD H284

b. High volatility
commercial real estate
exposures

5.b.
RCFD H285

RCFD H286

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

5.c.
RCFD H287

RCFD H288

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

5.d.

6.
7.

Trading assets

RCFD H289

RCFD H186

RCFD H290

RCFD H187

RCFD H291

RCFD H292
7.

All other assets

RCFD H293

RCFD H188

RCFD S470

RCFD S471

RCFD H294

RCFD H295

RCFD H296

RCFD H297

RCFD H298

RCFD 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 031

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

RCFD S475

RCFD S476

RCFD S477

RCFD S478

RCFD S479

RCFD S480

RCFD S481

RCFD S482

RCFD S483

RCFD S484

a. Held-to-maturity securities

9.a.

b. Available-for-sale
securities

9.b.
RCFD S485

RCFD S486

RCFD S487

RCFD S488

RCFD S489

RCFD S490

RCFD S491

RCFD S492

RCFD S493

RCFD S494

c. Trading assets

9.c

d. All other on-balance sheet
securitization exposures

9.d
RCFD S495

10. Off-balance sheet
securitization exposures

RCFD S496

RCFD S497

RCFD S498

RCFD S499
10.

Total Balance Sheet Assets

Dollar Amounts in Thousands
11.

Total balance sheet
assets

RCFD 2170

RCFD D986

RCFD D987

RCFD D988

RCFD D989

RCFD D990

RCFD 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)

RCFD S504

RCFD S505

RCFD S506

RCFD 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
RCFD S510

RCFD 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 031

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

Bil

Mil Thou

RCFD G606

Repo-style

RCFD S515

17.
18.

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

RCFD D997

(Column G)

(Column H)

(Column I)

(Column J)

Mil Thou Bil

Mil Thou

RCFD D993

10%
Bil

20%

50%

Mil Thou Bil

RCFD D994

RCFD D995

100%

150%

Mil Thou Bil

RCFD 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

RCFD S511
12.

RCFD D998

RCFD D999

RCFD G603

RCFD G604

RCFD G605

RCFD S512

0.5

13.
RCFD G607

RCFD G608

RCFD G609

RCFD G610

RCFD G611

RCFD S513

0.2
RCFD G612

14.
RCFD G613

RCFD G614

RCFD S516

RCFD S517

RCFD G619

RCFD G620

RCFD G615

RCFD G616

RCFD G617

RCFD S514

RCFD S520

RCFD S521

RCFD S522

RCFD S523

RCFD G621

RCFD G622

RCFD G623

RCFD S524

1.0

15.
RCFD S518

RCFD S519

RCFD H301

RCFD H302

1.0
RCFD G618

16.

1.0

RCFD S525

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

(Column F)

Allocation by Risk-Weight Category

Mil Thou Bil

RCFD D992

(Column E)

1.0

transactions 20
All other off-balance

Bil

RCFD D991

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

(Column B)
Credit
Equivalent
Amount 18

(Column D)

17.

RCFD S526

RCFD S527

RCFD S528

RCFD S529

RCFD S530

RCFD S531

RCFD H303

RCFD H304

RCFD G644

RCFD G645

RCFD G646

RCFD G647

RCFD G648

RCFD S538

RCFD H305

RCFD H306

0.2
RCFD 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

RCFD G624

(Column D)

10%

Mil Thou Bil

RCFD S540
0.0

22.

Unsettled transactions
(failed trades) 23

RCFD G626

Mil Thou Bil

RCFD G627

Mil Thou Bil

RCFD G628

Mil Thou

RCFD G629

RCFD S543

RCFD S544

RCFD S545

RCFD S546

RCFD S547
20.

RCFD S550

RCFD S551

RCFD S552

RCFD S553

RCFD S554

RCFD S555

RCFD S556

RCFD H194

RCFD H195

RCFD H196

21.
RCFD H191

RCFD 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

RCFD S539

Over-the-counter
derivatives

RCFD S548

Centrally cleared
derivatives

RCFD S557

Unsettled transactions
(failed trades)

RCFD H197

937.5%

Mil Thou Bil

(Column R)

(Column S)

Application of Other RiskWeighting Approaches 24

Allocation by Risk-Weight Category

22.

100%

19.

RCFD S549

21.

50%

20%

Centrally cleared
derivatives

20.

(Column I)

RCFD 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

RCFD S542

20.

(Column C)

Mil Thou Bil

RCFD G625

FFIEC 031

1250%

Mil Thou Bil

Credit
Equivalent
Amount

Mil Thou Bil

Risk-Weighted
Asset Amount

Mil Thou Bil Mil Thou

RCFD H307

RCFD H308
18.c.

19.
RCFD H309

RCFD H310
20.
21.

RCFD H198

RCFD H199

RCFD 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 031

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

RCFD G630

RCFD S558

RCFD S559

RCFD S560

RCFD G631

RCFD G632

RCFD G633

RCFD S561

X 0%

X 2%

X 4%

X 10%

X 20%

X 50%

X 100%

X 150%

RCFD G634

RCFD S569

RCFD S570

RCFD S571

RCFD G635

RCFD G636

RCFD G637

RCFD 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

RCFD S562

RCFD S563

RCFD S564

RCFD S565

RCFD S566

RCFD S567

RCFD S568

X 250%

X 300%

X 400%

X 600%

X 625%

X 937.5%

X 1250%

RCFD S573

RCFD S574

RCFD S575

RCFD S576

RCFD S577

RCFD S578

RCFD S579

23.
24.

25.

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

FFIEC 031
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

RCFD S580

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

RCFD S581

28.

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

RCFD B704

29.

LESS: Excess allowance for loan and lease losses

RCFD A222

30.

LESS: Allocated transfer risk reserve

RCFD 3128

31.

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

RCFD 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 031

Memoranda
Dollar Amounts in Thousands

Bil

Mil Thou

RCFD 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
2.

RCFD

Tril

Bil

Mil

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

Tril

Bil

Mil

(Column C)
Over five years

Thou RCFD

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
3.

RCFD

Tril

Bil

Mil

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

Tril

Bil

Mil

(Column C)
Over five years

Thou RCFD

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 031

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 RCFD 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 RCFD 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

File Type	application/pdf
Author	RStorch
File Modified	2015-02-18
File Created	2015-01-30