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FFIEC 031
Call Report Revisions
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Proposed to Take Effect September 30, 2016,
and March 31, 2017
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These draft reporting forms reflect the Call Report revisions
proposed to take effect September 30, 2016, and March 31, 2017,
as described in the federal banking agencies’
final Paperwork Reduction Act Federal Register notice
for these proposed revisions.
The Federal Register notice for these proposed Call Report revisions
is available at https://www.ffiec.gov/forms031.htm.
Draft as of July 1, 2016
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FFIEC 031
Call Report Revisions
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Proposed to Take Effect September 30, 2016
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Board of Governors of the Federal Reserve System OMB Number 7100-0036
Federal Deposit Insurance Corporation
OMB Number 3064-0052
Office of the Comptroller of the Currency
OMB Number 1557-0081
Approval expires March 31, 2018
Page 1 of 84
Federal Financial Institutions Examination Council
Consolidated Reports of Condition and Income for
a Bank with Domestic and Foreign Offices—FFIEC 031
September
Report at the close of business June
30, 2015 30,
(20160930)
(20150630)
2016
(RCON 9999)
This report is required by law: 12 U.S.C. § 324 (State member
banks); 12 U.S.C. §1817 (State nonmember banks); 12 U.S.C. §161
(National banks); and 12 U.S.C. §1464 (Savings associations).
Unless the context indicates otherwise, the term “bank” in this
report form refers to both banks and savings associations.
NOTE: Each bank’s board of directors and senior management are
responsible for establishing and maintaining an effective system of
internal control, including controls over the Reports of Condition and
Income. The Reports of Condition and Income are to be prepared in
accordance with federal regulatory authority instructions. The Reports
of Condition and Income must be signed by the Chief Financial
Officer (CFO) of the reporting bank (or by the individual performing an
equivalent function) and attested to by not less than two directors
(trustees) for state nonmember banks and three directors for state
member banks, national banks, and savings associations.
schedules) for this report date have been prepared in conformance with the instructions issued by the appropriate Federal
regulatory authority and are true and correct to the best of my
knowledge and belief.
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This report form is to be filed by banks with branches and consolidated subsidiaries in U.S. territories and possessions, Edge or
Agreement subsidiaries, foreign branches, consolidated foreign
subsidiaries, or International Banking Facilities.
We, the undersigned directors (trustees), attest to the correctness
of the Reports of Condition and Income (including the supporting
schedules) for this report date and declare that the Reports of
Condition and Income have been examined by us and to the best
of our knowledge and belief have been prepared in conformance
with the instructions issued by the appropriate Federal regulatory
authority and are true and correct.
I, the undersigned CFO (or equivalent) of the named bank, attest
that the Reports of Condition and Income (including the supporting
Director (Trustee)
Date of Signature
Director (Trustee)
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Submission of Reports
Director (Trustee)
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Signature of Chief Financial Officer (or Equivalent)
To fulfill the signature and attestation requirement for the Reports
of Condition and Income for this report date, attach your bank’s
completed signature page (or a photocopy or a computer generated version of this page) to the hard-copy record of the data file
submitted to the CDR that your bank must place in its files.
Each bank must file its Reports of Condition and Income (Call
Report) data by either:
(a) Using computer software to prepare its Call Report and then
submitting the report data directly to the FFIEC’s Central Data
Repository (CDR), an Internet-based system for data collection (https://cdr.ffiec.gov/cdr/), or
(b) Completing its Call Report in paper form and arranging with a
software vendor or another party to convert the data into the
electronic format that can be processed by the CDR. The software vendor or other party then must electronically submit the
bank’s data file to the CDR.
The appearance of your bank’s hard-copy record of the submitted
data file need not match exactly the appearance of the FFIEC’s
sample report forms, but should show at least the caption of each
Call Report item and the reported amount.
Legal Title of Bank (RSSD 9017)
For technical assistance with submissions to the CDR, please
contact the CDR Help Desk by telephone at (888) CDR-3111, by
fax at (703) 774-3946, or by e-mail at [email protected].
City (RSSD 9130)
State Abbreviation (RSSD 9200)
FDIC Certificate Number
Zip Code (RSSD 9220)
INSERT A
(RSSD 9050)
The estimated average burden associated with this information collection is 50.4 hours per respondent and is estimated to vary from 20 to 775 hours per response, depending on individual
circumstances. Burden estimates include the time for reviewing instructions, gathering and maintaining data in the required form, and completing the information collection, but exclude the
time for compiling and maintaining business records in the normal course of a respondent’s activities. A Federal agency may not conduct or sponsor, and an organization (or a person) is not
required to respond to a collection of information, unless it displays a currently valid OMB control number. Comments concerning the accuracy of this burden estimate and suggestions for
reducing this burden should be directed to the Office of Information and Regulatory Affairs, Office of Management and Budget, Washington, DC 20503, and to one of the following: Secretary,
Board of Governors of the Federal Reserve System, 20th and C Streets, NW, Washington, DC 20551; Legislative and Regulatory Analysis Division, Office of the Comptroller of the Currency,
Washington, DC 20219; Assistant Executive Secretary, Federal Deposit Insurance Corporation, Washington, DC 20429.
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INSERT A
COVER PAGE, LEGAL ENTITY IDENTIFIER
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Legal Entity Identifier (LEI)
(Report only if your institution already has an LEI.)
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FFIEC 031
Page 3 of 84
Contact Information for the Reports of Condition and Income
To facilitate communication between the Agencies and the bank concerning the Reports of Condition and Income, please provide
contact information for (1) the Chief Financial Officer (or equivalent) of the bank signing the reports for this quarter, and (2) the person
at the bank—other than the Chief Financial Officer (or equivalent)—to whom questions about the reports should be directed. If the Chief
Financial Officer (or equivalent) is the primary contact for questions about the reports, please provide contact information for another
person at the bank who will serve as a secondary contact for communications between the Agencies and the bank concerning the
Reports of Condition and Income. Enter “none” for the contact’s e-mail address or fax number if not available. Contact information for
the Reports of Condition and Income is for the confidential use of the Agencies and will not be released to the public.
Other Person to Whom Questions about the
Reports Should be Directed
Name (TEXT C490)
Name (TEXT C495)
Title (TEXT C491)
Title (TEXT C496)
E-mail Address (TEXT C492)
E-mail Address (TEXT 4086)
Area Code / Phone Number / Extension (TEXT C493)
Area Code / FAX Number (TEXT C494)
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Chief Financial Officer (or Equivalent)
Signing the Reports
Area Code / Phone Number / Extension (TEXT 8902)
Area Code / FAX Number (TEXT 9116)
Emergency Contact Information
Name (TEXT C366)
Secondary Contact
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Primary Contact
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This information is being requested so the Agencies can distribute critical, time-sensitive information to emergency contacts at banks.
Please provide primary contact information for a senior official of the bank who has decision-making authority. Also provide information
for a secondary contact if available. Enter “none” for the contact’s e-mail address or fax number if not available. Emergency contact
information is for the confidential use of the Agencies and will not be released to the public.
Name (TEXT C371)
Title (TEXT C367)
Title (TEXT C372)
E-mail Address (TEXT C368)
E-mail Address (TEXT C373)
Area Code / Phone Number / Extension (TEXT C369)
Area Code / Phone Number / Extension (TEXT C374)
Area Code / FAX Number (TEXT C370)
Area Code / FAX Number (TEXT C375)
INSERT B
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INSERT B
CHIEF EXECUTIVE OFFICER INFORMATION, PAGE 3
Chief Executive Officer Contact Information
This information is being requested so the Agencies can distribute notifications about policy initiatives, deposit insurance
assessments, and other matters directly to the Chief Executive Officers of reporting institutions. Notifications about other matters
may include emergency notifications that may or may not also be sent to the institution’s emergency contacts listed below. Please
provide contact information for the Chief Executive Officer of the reporting institution. Enter “none” for the Chief Executive Officer’s
e-mail address or fax number if not available. Chief Executive Officer contact information is for the confidential use of the Agencies
and will not be released to the public.
Chief Executive Officer
__________________________________
Name (TEXT XXXX)
Telephone: Area code/phone number/extension (TEXT XXXX)
FAX: Area code/phone number (TEXT XXXX)
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E-mail Address (TEXT XXXX)
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__________________________________
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FFIEC 031
Page 6 of 84
RI-2
Schedule RI—Continued
Year-to-date
Dollar Amounts in Thousands RIAD
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2. Interest expense (continued):
d. Interest on subordinated notes and debentures ...............................................................
e. Total interest expense (sum of items 2.a through 2.d).......................................................
3. Net interest income (item 1.h minus 2.e) ........................................... 4074
4. Provision for loan and lease losses .................................................. 4230
5. Noninterest income:
a. Income from fiduciary activities1 ...................................................................................
b. Service charges on deposit accounts ............................................................................
c. Trading revenue2 ......................................................................................................
d. (1) Fees and commissions from securities brokerage .......................................................
(2) Investment banking, advisory, and underwriting fees and commissions ...........................
(3) Fees and commissions from annuity sales .................................................................
(4) Underwriting income from insurance and reinsurance activities ......................................
(5) Income from other insurance activities ......................................................................
e. Venture capital revenue .............................................................................................
f. Net servicing fees .....................................................................................................
g. Net securitization income............................................................................................
h. Not applicable
i. Net gains (losses) on sales of loans and leases...............................................................
j. Net gains (losses) on sales of other real estate owned......................................................
k. Net gains (losses) on sales of other assets (excluding securities) ........................................
l. Other noninterest income* ..........................................................................................
m. Total noninterest income (sum of items 5.a through 5.l).................... 4079
6. a. Realized gains (losses) on held-to-maturity securities ....................... 3521
b. Realized gains (losses) on available-for-sale securities ..................... 3196
7. Noninterest expense:
a. Salaries and employee benefits ...................................................................................
b. Expenses of premises and fixed assets (net of rental income)
(excluding salaries and employee benefits and mortgage interest) ......................................
c. (1) Goodwill impairment losses ....................................................................................
(2) Amortization expense and impairment losses for other intangible assets..........................
d. Other noninterest expense*.........................................................................................
e. Total noninterest expense (sum of items 7.a through 7.d).................. 4093
8. Income (loss) before income taxes and extraordinary items and other
adjustments (item 3 plus or minus items 4, 5.m, 6.a, 6.b, and 7.e) .......... 4301
9. Applicable income taxes (on item 8) ................................................. 4302
10. Income (loss) before extraordinary items and other adjustments
(item 8 minus item 9) .................................................................... 4300
11. Extraordinary items and other adjustments, net of income taxes* ........... 4320
12. Net income (loss) attributable to bank and noncontrolling (minority)
interests (sum of items 10 and 11) ................................................... G104
13. LESS: Net income (loss) attributable to noncontrolling (minority) interests
(if net income, report as a positive value; if net loss, report as a
negative value) ............................................................................ G103
14. Net income (loss) attributable to bank (item 12 minus item 13)............... 4340
4200
4073
4070
4080
A220
C886
C888
C887
C386
C387
B491
B492
B493
5416
5415
B496
Bil
Mil
Thou
2.d.
2.e.
3.
4.
5.a.
5.b.
5.c.
5.d.(1)
5.d.(2)
5.d.(3)
5.d.(4)
5.d.(5)
5.e.
5. f.
5.g.
B497
5. i.
5. j.
5.k.
5. l.
5.m.
6.a.
6.b.
4135
7.a.
4217
C216
7.b.
7.c.(1)
7.c.(2)
7.d.
7.e.
C232
4092
8.
9.
10.
11.
12.
13.
14.
Replace with INSERT C
*Describe on Schedule RI-E—Explanations.
1. For banks required to complete Schedule RC-T, items 14 through 22, income from fiduciary activities reported in Schedule RI, item 5.a, must equal
the amount reported in Schedule RC-T, item 22.
2. For banks required to complete Schedule RI, Memorandum item 8, trading revenue reported in Schedule RI, item 5.c, must equal the sum of
Memorandum items 8.a through 8.e.
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INSERT C
SCHEDULE RI, REVISED ITEMS 8 - 11
8.
9.
Income (loss) before applicable income taxes and discontinued operations
(item 3 plus or minus items 4, 5.m, 6.a, 6.b, and 7.e) ........................................ 4301
Applicable income taxes (on item 8) .................................................................. 4302
10. Income (loss) before discontinued operations (item 8 minus item 9) ................. 4300
11. Discontinued operations, net of applicable income taxes* ................................. XXXX
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* Describe on Schedule RI-E—Explanations
8
8.
9.
10.
11.
FFIEC 031
Page 14 of 84
RI-10
Schedule RI-E—Explanations
Schedule RI-E is to be completed each quarter on a calendar year-to-date basis.
Detail all adjustments in Schedule RI-A and RI-B, all extraordinary items and other adjustments in Schedule RI, and all
significant items of other noninterest income and other noninterest expense in Schedule RI. (See instructions for details.)
$100,000
Replace with INSERT D
Dollar Amounts in Thousands RIAD
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1. Other noninterest income (from Schedule RI, item 5.l)
Itemize and describe amounts greater than $25,000 that exceed 3 percent of Schedule RI, item 5.l:
a. Income and fees from the printing and sale of checks........................................................
b. Earnings on/increase in value of cash surrender value of life insurance.................................
c. Income and fees from automated teller machines (ATMs)...................................................
d. Rent and other income from other real estate owned.........................................................
e. Safe deposit box rent ..................................................................................................
f. Net change in the fair values of financial instruments accounted for under a fair value option.....
g. Bank card and credit card interchange fees .....................................................................
h. Gains on bargain purchases.........................................................................................
TEXT
i. 4461
TEXT
j. 4462
TEXT
k. 4463
2. Other noninterest expense (from Schedule RI, item 7.d)
Itemize and describe amounts greater than $25,000 that exceed 3 percent of Schedule RI, item 7.d:
a. Data processing expenses ...........................................................................................
$100,000
b. Advertising and marketing expenses ..............................................................................
c. Directors' fees ...........................................................................................................
d. Printing, stationery, and supplies ...................................................................................
e. Postage ...................................................................................................................
f. Legal fees and expenses .............................................................................................
g. FDIC deposit insurance assessments ............................................................................
h. Accounting and auditing expenses ................................................................................
i. Consulting and advisory expenses.................................................................................
j. Automated teller machine (ATM) and interchange expenses ...............................................
k. Telecommunications expenses .....................................................................................
TEXT
l. 4464
TEXT
m. 4467
TEXT
n. 4468
3. Extraordinary items and other adjustments and applicable income tax effect (from Schedule RI,
item 11) (itemize and describe all extraordinary items and other adjustments):
TEXT
a. (1) 4469
(2) Applicable income tax effect ................................................... 4486
TEXT
b. (1) 4487
(2) Applicable income tax effect ................................................... 4488
TEXT
c. (1) 4489
(2) Applicable income tax effect ................................................... 4491
C013
C014
C016
4042
C015
F229
F555
J447
4461
4462
4463
C017
0497
4136
C018
8403
4141
4146
F556
F557
F558
F559
4464
4467
4468
4469
4487
4489
Year-to-date
Bil
Mil Thou
1.a.
1.b.
1.c.
1.d.
1.e.
1. f.
1.g.
1.h.
1. i.
1. j.
1.k.
2.a.
2.b.
2.c.
2.d.
2.e.
2. f.
2.g.
2.h.
2. i.
2. j.
2.k.
2. l.
2.m.
2.n.
3.a.(1)
3.a.(2)
3.b.(1)
3.b.(2)
3.c.(1)
3.c.(2)
Replace with INSERT F
Replace with INSERT E
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06/2012
INSERT D
i.
Income and fees from wire transfers ......................................................... XXXX
1.i.
j.
TEXT
4461
________________________________________________________________________________________
4461
1.j.
k.
TEXT
4462
_______________________________________________________________________________________
4462
1.k.
l.
TEXT
4463
_______________________________________________________________________________________
4463
1.l.
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SCHEDULE RI-E, REVISED ITEM 1
2.l.
INSERT E
SCHEDULE RI-E, REVISED ITEM 2
l. Other real estate owned expenses ............................................................ XXXX
m. Insurance expenses (not included in employee expenses, premises and
fixed asset expenses, and other real estate owned expenses) .............. XXXX
________________________________________________________________________________________
o.
TEXT
4465
_______________________________________________________________________________________
p.
TEXT
4466
_______________________________________________________________________________________
2.m.
4464
2.n.
4465
2.o.
4466
2.p.
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TEXT
4464
INSERT F
SCHEDULE RI-E, REVISED ITEM 3
3.
Discontinued operations and applicable income tax effect (from Schedule
RI, item 11) (itemize and describe each discontinued operation):
a.(1)
(2)
b.(1)
(2)
TEXT
XXXX
XXXX
Applicable income tax effect ...................... XXXX
TEXT
XXXX
3.a.(2)
XXXX
Applicable income tax effect ...................... XXXX
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3.a.(1)
3.b.(1)
3.b.(2)
FFIEC 031
Page 24 of 84
RC-9
Schedule RC-C—Continued
(Column A)
Consolidated
Bank
Part I—Continued
Dollar Amounts in Thousands
9. Loans to nondepository financial institutions and other loans: .............
a. Loans to nondepository financial institutions ................................
b. Other loans:
(1) Loans for purchasing or carrying securities
(secured and unsecured).....................................................
(2) All other loans (exclude consumer loans) ...............................
10. Lease financing receivables (net of unearned income): .....................
a. Leases to individuals for household, family, and other personal
expenditures (i.e., consumer leases) ..........................................
b. All other leases......................................................................
11. LESS: Any unearned income on loans reflected in items 1-9 above .....
12. Total loans and leases, net of unearned income1
(item 12, column A must equal Schedule RC, sum of items 4.a and 4.b)..
RCFD
Bil
Mil
(Column B)
Domestic
Offices
Thou RCON
Bil
Mil
Thou
1563
9.
9.a.
J454
1545
J451
2165
9.b.(1)
9.b.(2)
10.
F162
F163
2123
2123
10.a.
10.b.
11.
2122
2122
12.
Memoranda
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Dollar Amounts in Thousands
1. Loans restructured in troubled debt restructurings that are in compliance with their modified
terms (included in Schedule RC-C, Part I, and not reported as past due or nonaccrual in
Schedule RC-N, Memorandum item 1):
a. Construction, land development, and other land loans in domestic offices:
(1) 1 – 4 family residential construction loans................................................................
(2) Other construction loans and all land development and other land loans .......................
b. Loans secured by 1 – 4 family residential properties in domestic offices .............................
c. Secured by multifamily (5 or more) residential properties in domestic offices ......................
d. Secured by nonfarm nonresidential properties in domestic offices:
(1) Loans secured by owner-occupied nonfarm nonresidential properties ..........................
(2) Loans secured by other nonfarm nonresidential properties.........................................
e. Commercial and industrial loans:
(1) To U.S. addressees (domicile) .............................................................................
(2) To non-U.S. addressees (domicile) .......................................................................
f. All other loans
(include loans to individuals for household, family, and other personal expenditures)............
Itemize loan categories included in Memorandum item 1.f, above that exceed 10 percent of
total loans restructured in troubled debt restructurings that are in compliance with their modified terms (sum of Memorandum items 1.a through 1.f):
RCON
K158
K159
F576
K160
K161
K162
Bil
Mil
Thou
M.1.a.(1)
M.1.a.(2)
M.1.b.
M.1.c.
M.1.d.(1)
M.1.d.(2)
RCFD
K163
K164
M.1.e.(1)
M.1.e.(2)
K165
M.1. f.
RCON
(1) Loans secured by farmland in domestic offices ........................................................ K166
M.1. f.(1)
RCFD
(2) Loans to depository institutions and acceptances of other banks .................................
(3) Loans to finance agricultural production and other loans to farmers .............................
(4) Loans to individuals for household, family, and other personal expenditures:
(a) Credit cards .................................................................................................
(b) Automobile loans...........................................................................................
(c) Other (includes revolving credit plans other than credit cards,
and other consumer loans) ..............................................................................
(5) Loans to foreign governments and official institutions ................................................
(6) Other loans2 .....................................................................................................
K167
K168
K098
M.1. f.(2)
M.1. f.(3)
K203
M.1. f.(4)(a)
M.1. f.(4)(b)
K204
K212
K267
M.1. f.(4)(c)
M.1. f.(5)
M.1. f.(6)
RCFN
(7) Loans secured by real estate in foreign offices ........................................................ K289
M.1. f.(7)
1. For “large institutions” and “highly complex institutions,” as defined for deposit insurance assessment purposes in FDIC regulations, item 12, column A,
must equal the sum of items 1.a.(1) through 10.b, column A, less item 11, column A. For all other institutions, item 12, column A, must equal the sum of
item 1 and items 2.a.(1) through 10.b, column A, less item 11, column A. For all institutions, item 12, column B, must equal the sum of items 1.a.(1)
through 10, column B, less item 11, column B.
2. Includes "Obligations (other than securities and leases) of states and political subdivisions in the U.S." and "Loans to nondepository financial institutions
and other loans."
03/2014
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FFIEC 031
Page 33 of 84
RC-18
Schedule RC-D—Continued
Memoranda—Continued
(Column A)
Consolidated Bank
RCFD
Bil
Mil
Thou RCON
G299
G299
G332
G333
G332
G333
G334
G335
G334
G335
G651
G652
G651
G652
G387
G387
G388
G388
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Dollar Amounts in Thousands
3. Structured financial products by underlying collateral or reference
assets (for each column, sum of Memorandum items 3.a through
3.g must equal Schedule RC-D, sum of items 5.a.(1) through (3)):
a. Trust preferred securities issued by financial institutions .....................
b. Trust preferred securities issued by real estate investment trusts ..........
c. Corporate and similar loans...........................................................
d. 1–4 family residential MBS issued or guaranteed by U.S.
government-sponsored enterprises (GSEs) ......................................
e. 1–4 family residential MBS not issued or guaranteed by GSEs ............
f. Diversified (mixed) pools of structured financial products .....................
g. Other collateral or reference assets ................................................
4. Pledged trading assets:
a. Pledged securities.......................................................................
b. Pledged loans ............................................................................
(Column B)
Domestic Offices
Bil
Mil
Thou
M.3.a.
M.3.b.
M.3.c.
M.3.d.
M.3.e.
M.3. f.
M.3.g.
M.4.a.
M.4.b.
Memorandum items 5 through 10 are to be completed by banks that reported average trading assets (Schedule RC-K, item 7)
of $1 billion or more in any of the four preceding calendar quarters.
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Dollar Amounts in Thousands
5. Asset-backed securities:
a. Credit card receivables ................................................................................................
b. Home equity lines .......................................................................................................
c. Automobile loans ........................................................................................................
d. Other consumer loans..................................................................................................
e. Commercial and industrial loans ....................................................................................
f. Other ........................................................................................................................
6. Retained beneficial interests in securitizations (first-loss or equity tranches) ...............................
7. Equity securities (included in Schedule RC-D, item 9, above):
a. Readily determinable fair values ....................................................................................
b. Other........................................................................................................................
8. Loans pending securitization ............................................................................................
9. Other trading assets (itemize and describe amounts included in Schedule RC-D, item 9,
that are greater than $25,000 and exceed 25 percent of the item):1
TEXT
a. F655
$1,000,000
TEXT
b. F656
TEXT
c. F657
10. Other trading liabilities (itemize and describe amounts included in Schedule RC-D, item 13.b,
that are greater than $25,000 and exceed 25 percent of the item):
TEXT
a. F658
TEXT
$1,000,000
b. F659
TEXT
c. F660
RCFD
F643
F644
F645
F646
F647
F648
F651
F652
F653
F654
F655
F656
Bil
Mil
Thou
M.5.a.
M.5.b.
M.5.c.
M.5.d.
M.5.e.
M.5. f.
M.6.
M.7.a.
M.7.b.
M.8.
F657
M.9.a.
M.9.b.
M.9.c.
F658
F659
F660
M.10.a.
M.10.b.
M.10.c.
1. Exclude equity securities.
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06/2012
FFIEC 031
Page 37 of 84
RC-22
Schedule RC-F—Other Assets
Dollar Amounts in Thousands
1. Accrued interest receivable ..............................................................................................
2. Net deferred tax assets2 ...................................................................................................
3. Interest-only strips receivable (not in the form of a security)3 on:
a. Mortgage loans ...........................................................................................................
b. Other financial assets ...................................................................................................
4. Equity securities that DO NOT have readily determinable fair values4 .........................................
5. Life insurance assets:
a. General account life insurance assets ..............................................................................
b. Separate account life insurance assets.............................................................................
$100,000
c. Hybrid account life insurance assets ................................................................................
6. All other assets (itemize and describe amounts greater than $25,000 that exceed 25 percent
of this item) ....................................................................................................................
a. Prepaid expenses ........................................................................ 2166
b. Repossessed personal property (including vehicles) ........................... 1578
c. Derivatives with a positive fair value held for purposes other than
trading ....................................................................................... C010
d. Retained interests in accrued interest receivable related to securitized
credit cards................................................................................. C436
e. FDIC loss-sharing indemnification assets .......................................... J448
f. Not applicable
TEXT
3549
g. 3549
TEXT
3550
h. 3550
TEXT
3551
i. 3551
7. Total (sum of items 1 through 6) (must equal Schedule RC, item 11) .........................................
Replace with INSERT G
AF
T
1
RCFD
Bil
Mil
Thou
B556
2148
1.
2.
A519
A520
3.a.
3.b.
4.
1752
K201
5.a.
5.b.
5.c.
K202
K270
2168
6.
6.a.
6.b.
6.c.
6.d.
6.e.
6.g.
6.h.
6. i.
7.
2160
Schedule RC-G—Other Liabilities
R
Dollar Amounts in Thousands RCON
1. a. Interest accrued and unpaid on deposits in domestic offices5 ................................................ 3645
Bil
Mil
Thou
1.a.
RCFD
D
b. Other expenses accrued and unpaid (includes accrued income taxes payable).........................
2. Net deferred tax liabilities2 .................................................................................................
3. Allowance for credit losses on off-balance-sheet credit exposures .............................................
4. All other liabilities (itemize and describe amounts greater than $25,000 that exceed 25 percent
of this item) ....................................................................................................................
$100,000
3066
a. Accounts payable ........................................................................
b. Deferred compensation liabilities ..................................................... C011
c. Dividends declared but not yet payable............................................. 2932
d. Derivatives with a negative fair value held for purposes other than
trading ....................................................................................... C012
TEXT
3552
e. 3552
TEXT
3553
f. 3553
TEXT
3554
g. 3554
5. Total (sum of items 1 through 4) (must equal Schedule RC, item 20) .........................................
3646
3049
B557
1.b.
2.
3.
2938
4.
4.a.
4.b.
4.c.
2930
4.d.
4.e.
4. f.
4.g.
5.
1. Include accrued interest receivable on loans, leases, debt securities, and other interest-bearing assets.
2. See discussion of deferred income taxes in Glossary entry on "income taxes."
3. Report interest-only strips receivable in the form of a security as available-for-sale securities in Schedule RC, item 2.b, or as trading assets in
Schedule RC, item 5, as appropriate.
4. Include Federal Reserve stock, Federal Home Loan Bank stock, and bankers' bank stock.
5. For savings banks, include "dividends" accrued and unpaid on deposits.
13
06/2014
INSERT G
SCHEDULE RC-F, REVISED ITEM 6
f.
g.
h.
Computer software .....................................................
Accounts receivable ....................................................
Receivables from foreclosed government-
6.f.
XXXX
6.g.
guaranteed mortgage loans ........................................ XXXX
6.h.
i.
TEXT
3549 _______________________________________________________________
3549
6.i.
j.
TEXT
3550 _______________________________________________________________
3550
6.j.
k.
TEXT
3551 _______________________________________________________________
3551
6.k.
D
R
AF
T
XXXX
14
FFIEC 031
Page 46 of 84
RC-31
Schedule RC-M—Continued
Dollar Amounts in Thousands
13. Assets covered by loss-sharing agreements with the FDIC:
a. Loans and leases (included in Schedule RC, items 4.a and 4.b):
(1) Loans secured by real estate in domestic offices:
(a) Construction, land development, and other land loans:
(1) 1– 4 family residential construction loans...........................................
(2) Other construction loans and all land development and other land loans ......
(b) Secured by farmland ..........................................................................
(c) Secured by 1– 4 family residential properties:
(1) Revolving, open-end loans secured by 1–4 family residential
properties and extended under lines of credit .....................................
(2) Closed-end loans secured by 1– 4 family residential properties:
(a) Secured by first liens ...............................................................
(b) Secured by junior liens .............................................................
(d) Secured by multifamily (5 or more) residential properties ...........................
(e) Secured by nonfarm nonresidential properties:
(1) Loans secured by owner-occupied nonfarm nonresidential properties .......
(2) Loans secured by other nonfarm nonresidential properties....................
RCON
K169
Bil
Mil
Thou
K171
13.a.(1)(a)(1)
13.a.(1)(a)(2)
13.a.(1)(b)
K172
13.a.(1)(c)(1)
K173
K174
K175
13.a.(1)(c)(2)(a)
13.a.(1)(c)(2)(b)
13.a.(1)(d)
K176
K177
13.a.(1)(e)(1)
13.a.(1)(e)(2)
K170
AF
T
RCFD
(2) Loans to finance agricultural production and other loans to farmers ...................
(3) Commercial and industrial loans ................................................................
(4) Loans to individuals for household, family, and other personal expenditures:
(a) Credit cards ......................................................................................
(b) Automobile loans ...............................................................................
(c) Other (includes revolving credit plans other than credit cards,
and other consumer loans) ....................................................................
(5) All other loans and all leases .....................................................................
K178
K179
13.a.(2)
13.a.(3)
K180
K181
13.a.(4)(a)
13.a.(4)(b)
K182
13.a.(4)(c)
13.a.(5)
K183
Loans to depository institutions and acceptances of other banks .................
Loans to foreign governments and official institutions ................................
Other loans1 ......................................................................................
Lease financing receivables .................................................................
D
(a)
(b)
(c)
(d)
R
Itemize the categories of loans and leases (as defined in Schedule RC-C, Part I) included
in item 13.a.(5) above that exceed 10 percent of total loans and leases covered by
loss-sharing agreements with the FDIC (sum of items 13.a.(1) through (5)):
K184
K185
K186
K273
13.a.(5)(a)
13.a.(5)(b)
13.a.(5)(c)
13.a.(5)(d)
RCFN
(e) Loans secured by real estate in foreign offices.........................................
b. Other real estate owned (included in Schedule RC, item 7):
(1) Construction, land development, and other land in domestic offices ...................
(2) Farmland in domestic offices .....................................................................
(3) 1– 4 family residential properties in domestic offices.......................................
(4) Multifamily (5 or more) residential properties in domestic offices .......................
(5) Nonfarm nonresidential properties in domestic offices ....................................
K290
13.a.(5)(e)
RCON
K187
K188
K189
K190
K191
13.b.(1)
13.b.(2)
13.b.(3)
13.b.(4)
13.b.(5)
RCFN
(6) In foreign offices .....................................................................................
(7) Portion of covered other real estate owned included in items 13.b.(1) through (6)
above that is protected by FDIC loss-sharing agreements ...............................
c. Debt securities (included in Schedule RC, items 2.a and 2.b) ................................
d. Other assets (exclude FDIC loss-sharing indemnification assets) ...........................
14. Captive insurance and reinsurance subsidiaries:
a. Total assets of captive insurance subsidiaries2 ...................................................
b. Total assets of captive reinsurance subsidiaries2 ................................................
K260
13.b.(6)
RCFD
K192
J461
J462
K193
K194
13.b.(7)
13.c.
13.d.
14.a.
14.b.
1. Includes "Obligations (other than securities and leases) of states and political subdivisions in the U.S." and "Loans to nondepository financial institutions and other loans."
2. Report total assets before eliminating intercompany transactions between the consolidated insurance or reinsurance subsidiary and other offices or
consolidated subsidiaries of the reporting bank.
06/2014
15
FFIEC 031
Page 50 of 84
RC-35
Schedule RC-N—Continued
(Column A)
Past due
30 through 89
days and still
accruing
RCON
Bil
Mil
Thou RCON
K066
K067
Bil
Mil
(Column C)
Nonaccrual
Thou RCON
Bil
Mil
Thou
K068
11.a.(5)(a)
11.a.(5)(b)
K069
K070
K071
RCFD
RCFD
RCFD
K072
K073
K074
K075
K076
K077
11.b.
11.c.
K078
K081
K079
K082
K080
K083
11.d.(1)
11.d.(2)
AF
T
Dollar Amounts in Thousands
11. a. (5) Secured by nonfarm nonresidential
properties:
(a) Loans secured by owner-occupied
nonfarm nonresidential properties
(b) Loans secured by other nonfarm
nonresidential properties..............
b. Loans to finance agricultural production and other loans to farmers..........
c. Commercial and industrial loans.............
d. Loans to individuals for household,
family, and other personal expenditures:
(1) Credit cards ..................................
(2) Automobile loans............................
(3) Other (includes revolving credit plans
other than credit cards, and other
consumer loans)..............................
e. All other loans and all leases .................
(Column B)
Past due 90
days or more
and still
accruing
K084
K085
K086
K087
K088
K089
11.d.(3)
11.e.
K091
K092
K093
11.e.(1)
K095
K099
K269
K096
K100
K271
K097
K101
K272
11.e.(2)
11.e.(3)
11.e.(4)
RCFN
RCFN
RCFN
K291
K292
K293
RCFD
RCFD
RCFD
K102
K103
K104
Itemize the past due and nonaccrual
amounts included in item 11.e above for
the loan and lease categories for which
amounts were reported in Schedule
RC-M, items 13.a.(5)(a) through (e):
D
R
(1) Loans to depository institutions
and acceptances of other banks ........
(2) Loans to foreign governments and
official institutions ...........................
(3) Other loans1 ..................................
(4) Lease financing receivables..............
(5) Loans secured by real estate in
foreign offices ................................
f. Portion of covered loans and leases
included in items 11.a through 11.e
above that is protected by FDIC losssharing agreements............................
11.e.(5)
11. f.
1. Includes "Obligations (other than securities and leases) of states and political subdivisions in the U.S." and "Loans to nondepository financial
institutions and other loans."
16
06/2012
FFIEC 031
Page 51 of 84
RC-36
Schedule RC-N—Continued
Memoranda
(Column A)
Past due
30 through 89
days and still
accruing
RCON
Bil
Mil
Thou RCON
Bil
Mil
(Column C)
Nonaccrual
Thou RCON
Mil
Thou
K106
K107
M.1.a.(1)
K108
K109
K110
M.1.a.(2)
F661
F662
F663
M.1.b.
K111
K112
K113
M.1.c.
K114
K115
K116
M.1.d.(1)
M.1.d.(2)
K118
K119
RCFD
RCFD
K120
K123
K121
K124
K122
K125
M.1.e.(1)
M.1.e.(2)
K126
K127
K128
M.1. f.
RCON
RCON
RCON
K130
K131
K132
RCFD
RCFD
RCFD
K134
K135
K136
M.1. f.(2)
K138
K139
K140
M.1. f.(3)
K274
K275
K276
K277
K278
K279
M.1. f.(4)(a)
M.1. f.(4)(b)
K280
K281
K282
M.1. f.(4)(c)
R
K117
RCFD
D
Itemize loan categories included in
Memorandum item 1.f, above that exceed 10
percent of total loans restructured in troubled
debt restructurings that are past due 30 days
or more or in nonaccrual status (sum of
Memorandum items 1.a through 1.f, columns
A through C):
(1) Loans secured by farmland in
domestic offices .............................
(2) Loans to depository institutions and
acceptances of other banks ..............
(3) Loans to finance agricultural
production and other loans to
farmers.........................................
(4) Loans to individuals for household,
family, and other personal
expenditures:
(a) Credit cards ..............................
(b) Automobile loans .......................
(c) Other (includes revolving credit plans
other than credit cards, and other
consumer loans)..........................
Bil
K105
AF
T
Dollar Amounts in Thousands
1. Loans restructured in troubled debt
restructurings included in Schedule
RC-N, items 1 through 7, above (and not
reported in Schedule RC-C, Part I,
Memorandum item 1):
a. Construction, land development, and
other land loans in domestic offices:
(1) 1–4 family residential construction loans ....
(2) Other construction loans and all
land development and other land loans ....
b. Loans secured by 1– 4 family
residential properties in domestic offices .....
c. Secured by multifamily (5 or more)
residential properties in domestic offices ......
d. Secured by nonfarm nonresidential
properties in domestic offices:
(1) Loans secured by owner-occupied
nonfarm nonresidential properties ......
(2) Loans secured by other nonfarm
nonresidential properties ..................
e. Commercial and industrial loans:
(1) To U.S. addressees (domicile) ..........
(2) To non-U.S. addressees (domicile) .....
f. All other loans (include loans to
individuals for household, family, and
other personal expenditures) .................
(Column B)
Past due 90
days or more
and still
accruing
17
M.1. f.(1)
06/2012
FFIEC 031
Page 52 of 84
RC-37
Schedule RC-N—Continued
Memoranda—Continued
(Column A)
Past due
30 through 89
days and still
accruing
RCFD
Bil
Mil
Thou RCFD
Bil
Mil
(Column C)
Nonaccrual
Thou RCFD
Thou
K284
K285
K287
K288
RCFN
RCFN
RCFN
K294
K295
K296
RCFD
RCFD
RCFD
6558
6559
6560
M.2.
1248
1249
1250
M.3.
M.1. f.(5)
M.1. f.(6)
M.1. f.(7)
C240
C241
C226
M.5.a.
F664
F667
F665
F668
F666
F669
M.5.b.(1)
M.5.b.(2)
R
RCFD
Bil
Mil
Thou RCFD
Bil
Mil
Thou
3530
D
3529
(Column B)
Past due 90
days or more
M.6.
RCFD
7. Additions to nonaccrual assets during the quarter ...........................................................
8. Nonaccrual assets sold during the quarter .....................................................................
Dollar Amounts in Thousands
9. Purchased credit-impaired loans accounted for
in accordance with FASB ASC 310-30 (former
AICPA Statement of Position 03-3):
a. Outstanding balance..............................
b. Amount included in Schedule RC-N, items 1
through 7, above ...................................
Mil
K286
(Column A)
Past due
30 through 89 days
Dollar Amounts in Thousands
6. Derivative contracts:
Fair value of amounts carried as assets ........
Bil
K283
AF
T
Dollar Amounts in Thousands
1. f. (5) Loans to foreign governments and
official institutions .............................
(6) Other loans1 ....................................
(7) Loans secured by real estate in
foreign offices ..................................
2. Loans to finance commercial real estate,
construction, and land development activities
(not secured by real estate) included in
Schedule RC-N, items 4 and 7, above ..........
3. Loans secured by real estate to non-U.S.
addressees (domicile) (included in Schedule
RC-N, item 1, above) ................................
4. Not applicable
5. Loans and leases held for sale and loans
measured at fair value (included in Schedule
RC-N, items 1 through 8, above):
a. Loans and leases held for sale ................
b. Loans measured at fair value:
(1) Fair value .......................................
(2) Unpaid principal balance ....................
(Column B)
Past due 90
days or more
and still
accruing
Bil
Mil
Thou
C410
C411
M.7.
M.8.
(Column A)
(Column B)
(Column C)
Past due
Past due 90
Nonaccrual
30 through 89
days or more
days and still
and still
accruing
accruing
Mil Thou RCFD Bil
Mil Thou RCFD Bil
Mil Thou
RCFD Bil
L183
L184
L185
M.9.a.
L186
L187
L188
M.9.b.
1. Includes "Obligations (other than securities and leases) of states and political subdivisions in the U.S." and "Loans to nondepository financial institutions and other loans."
18
06/2015
FFIEC 031
Page 53 of 84
RC-38
Schedule RC-O—Other Data for Deposit Insurance and FICO Assessments
All FDIC-insured depository institutions must complete items 1 through 9, 10, and 11, Memorandum item 1, and, if applicable, item 9.a,
Memorandum items 2, 3, and 6 through 18 each quarter. Unless otherwise indicated, complete items 1 through 11 and Memorandum
items 1 through 3 on an “unconsolidated single FDIC certificate number basis” (see instructions) and
complete Memorandum items 6 through 18 on a fully consolidated basis.
Dollar Amounts in Thousands RCFD
1. Total deposit liabilities before exclusions (gross) as defined in Section 3(l) of the Federal
Deposit Insurance Act and FDIC regulations ........................................................................ F236
2. Total allowable exclusions, including interest accrued and unpaid on allowable exclusions
(including foreign deposits)............................................................................................... F237
RCFN
3. Total foreign deposits, including interest accrued and unpaid thereon
(included in item 2 above) ................................................................................................ F234
Bil
Mil
Thou
1.
2.
3.
RCFD
4. Average consolidated total assets for the calendar quarter......................................................
Number
a. Averaging method used
(for daily averaging, enter 1, for weekly averaging, enter 2).................. K653
K652
4.
4.a.
Bil
R
AF
T
5. Average tangible equity for the calendar quarter1 ..................................................................
6. Holdings of long-term unsecured debt issued by other FDIC-insured depository
institutions ....................................................................................................................
7. Unsecured "Other borrowings" with a remaining maturity of (sum of items 7.a through 7.d must be
less than or equal to Schedule RC-M, items 5.b.(1)(a)-(d) minus item 10.b):
a. One year or less .........................................................................................................
b. Over one year through three years .................................................................................
c. Over three years through five years ................................................................................
d. Over five years ...........................................................................................................
8. Subordinated notes and debentures with a remaining maturity of
(sum of items 8.a through 8.d must equal Schedule RC, item 19):
a. One year or less .........................................................................................................
b. Over one year through three years .................................................................................
c. Over three years through five years ................................................................................
d. Over five years ...........................................................................................................
Mil
Thou
K654
5.
K655
6.
G465
G466
7.a.
7.b.
7.c.
7.d.
G467
G468
G469
G470
8.a.
8.b.
8.c.
8.d.
G471
G472
RCON
D
9. Reciprocal brokered deposits (included in Schedule RC-E, Part I, Memorandum item 1.b) ............ G803
9.
Item 9.a is to be completed on a fully consolidated basis by all institutions that own another insured
depository institution.
a. Fully consolidated reciprocal brokered deposits.................................................................
10. Banker's bank certification:
Does the reporting institution meet both the statutory definition of a banker's bank and the
business conduct test set forth in FDIC regulations? ..............................................................
L190
RCFD
9.a.
Yes
No
K656
If the answer to item 10 is "YES," complete items 10.a and 10.b.
10.
Bil
Mil
Thou
K657
a. Banker's bank deduction ..............................................................................................
b. Banker's bank deduction limit ........................................................................................ K658
11. Custodial bank certification:
Yes
Does the reporting institution meet the definition of a custodial bank set forth in FDIC
K659
regulations? ..................................................................................................................
If the answer to item 11 is "YES," complete items 11.a and 11.b. 2
a. Custodial bank deduction .............................................................................................
b. Custodial bank deduction limit .......................................................................................
Bil
K660
K661
10.a.
10.b.
No
11.
Mil
Thou
11.a.
11.b.
1. See instructions for averaging methods. For deposit insurance assessment purposes, tangible equity is defined as Tier 1 capital as set forth in the
banking agencies' regulatory capital standards and reported in Schedule RC-R, Part I, item 26, except as described in the instructions.
2. If the amount reported in item 11.b is zero, item 11.a may be left blank.
19
03/2015
FFIEC 031
Page 54 of 84
RC-39
Schedule RC-O—Continued
Memoranda
Dollar Amounts in Thousands RCON
1. Total deposit liabilities of the bank, including related interest accrued and unpaid, less
allowable exclusions, including related interest accrued and unpaid (sum of Memorandum
items 1.a.(1), 1.b.(1), 1.c.(1), and 1.d.(1) must equal Schedule RC-O, item 1 less item 2):
a. Deposit accounts (excluding retirement accounts) of $250,000 or less:1
(1) Amount of deposit accounts (excluding retirement accounts) of $250,000 or less............ F049
Number
(2) Number of deposit accounts (excluding retirement accounts)
of $250,000 or less .............................................................. F050
b. Deposit accounts (excluding retirement accounts) of more than $250,000:1
(1) Amount of deposit accounts (excluding retirement accounts) of more than $250,000 ....... F051
Number
(2) Number of deposit accounts (excluding retirement accounts)
of more than $250,000 ......................................................... F052
c. Retirement deposit accounts of $250,000 or less:1
(1) Amount of retirement deposit accounts of $250,000 or less ....................................... F045
Bil
Mil
Thou
M.1.a.(1)
M.1.a.(2)
M.1.b.(1)
M.1.b.(2)
M.1.c.(1)
Number
(2) Number of retirement deposit accounts of $250,000 or less.......... F046
d. Retirement deposit accounts of more than $250,000:1
(1) Amount of retirement deposit accounts of more than $250,000 .................................. F047
AF
T
M.1.c.(2)
M.1.d.(1)
Number
(2) Number of retirement deposit accounts of more than $250,000 .... F048
M.1.d.(2)
Memorandum item 2 is to be completed by banks with $1 billion or more in total assets.2
TEXT
A545
INSERT X
A545
M.2.
FDIC Cert. No.
M.3.
D
4. and 5. Not applicable.
R
2. Estimated amount of uninsured deposits in domestic offices of the bank and in insured
branches in Puerto Rico and U.S. territories and possessions, including related interest
accrued and unpaid (see instructions)3 .......................................................................... 5597
3. Has the reporting institution been consolidated with a parent bank or savings association
in that parent bank's or parent savings association's Call Report?
If so, report the legal title and FDIC Certificate Number of the parent bank or parent savings
RCON
association:
1. The dollar amounts used as the basis for reporting in Memorandum items 1.a through 1.d reflect the deposit insurance limits in effect on the report date.
2. The $1 billion asset size test is generally based on the total assets reported on the June 30, 2015, Report of Condition.
3. Uninsured deposits should be estimated based on the deposit insurance limits set forth in Memorandum items 1.a through 1.d.
20
03/2016
INSERT X
SCHEDULE RC-O, NEW MEMORANDUM ITEM 4
RCFN
R
AF
T
Dually payable deposits in the reporting institution’s foreign branches .........
D
4.
21
XXXX
Bil
Mil
Thou
M.4.
FFIEC 031
Page 61 of 84
RC-46
Schedule RC-Q—Continued
(Column A)
Total Fair Value
Reported on
Schedule RC
G546
G551
G556
G561
F261
Mil
Thou RCFD
Bil
Mil
(Column C)
Level 1 Fair Value
Measurements
Thou RCFD
Bil
Mil
(Column D)
Level 2 Fair Value
Measurements
Thou RCFD
Bil
Mil
(Column E)
Level 3 Fair Value
Measurements
Thou RCFD
G537
G542
G538
G543
G539
G544
G540
G545
G547
G548
G549
G550
G552
G557
G553
G558
G554
G559
G555
G560
G562
G563
G564
G565
AF
T
G536
G541
Bil
F689
F697
F262
F263
G567
G572
G568
G573
G569
G574
G570
G575
G576
G577
G578
G579
G580
G581
G586
G582
G587
G583
G588
G584
G589
G585
G590
G566
G571
D
Memoranda
1. All other assets (itemize and describe
amounts included in Schedule RC-Q, item 6,
that are greater than $25,000 and exceed
25 percent of item 6):
$100,000
a. Mortgage servicing assets .........................
b. Nontrading derivative assets ......................
TEXT
c. G546
TEXT
d. G551
TEXT
e. G556
TEXT
f. G561
2. All other liabilities (itemize and describe
amounts included in Schedule RC-Q,
item 13, that are greater than $25,000 and
exceed 25 percent of item 13):
a. Loan commitments
$100,000
(not accounted for as derivatives) ...............
b. Nontrading derivative liabilities ...................
TEXT
c. G571
TEXT
d. G576
TEXT
e. G581
TEXT
f. G586
RCFD
R
Dollar Amounts in Thousands
(Column B)
LESS: Amounts Netted
in the Determination of
Total Fair Value
22
Bil
Mil
Thou
M.1.a.
M.1.b.
M.1.c.
M.1.d.
M.1.e.
M.1. f.
M.2.a.
M.2.b.
M.2.c.
M.2.d.
M.2.e.
M.2. f.
06/2012
FFIEC 031
Page 64 of 84
RC-49
Schedule RC-R—Continued
Part I—Continued
Dollar Amounts in Thousands
Total Assets for the Leverage Ratio
36. Average total consolidated assets ............................................................................
37. LESS: Deductions from common equity tier 1 capital and additional tier 1 capital (sum of
items 6, 7, 8, 10.b, 11, 13 through 17, and certain elements of item 24 - see instructions) ......
38. LESS: Other deductions from (additions to) assets for leverage ratio purposes ..................
39. Total assets for the leverage ratio (item 36 minus items 37 and 38)..............................
RCFD
Tril
Bil
Mil
Thou
3368
36.
RCFA
P875
B596
A224
37.
38.
39.
Total Risk-Weighted Assets
40. a. Total risk-weighted assets (from Schedule RC-R, Part II, item 31) ............................ A223
b. (Advanced approaches institutions that exit parallel run only): Total risk-weighted assets RCFW
using advanced approaches rule (from FFIEC 101 Schedule A, item 60) ...................... A223
40.a.
40.b.
AF
T
Risk-Based Capital Ratios*
(Column A)
(Column B)
41. Common equity tier 1 capital ratio (Column A: item 19 divided by item 40.a)
Percentage
Percentage
RCFA
RCFW
(Advanced approaches institutions that exit parallel run only: Column B: item 19
P793
P793
divided by item 40.b) .....................................................................................
42. Tier 1 capital ratio (Column A: item 26 divided by item 40.a)
(Advanced approaches institutions that exit parallel run only: Column B: item 26
7206
divided by item 40.b) ..................................................................................... 7206
43. Total capital ratio (Column A: item 35.a divided by item 40.a)
(Advanced approaches institutions that exit parallel run only: Column B: item 35.b
7205
divided by item 40.b) ..................................................................................... 7205
R
RCFA Percentage
Leverage Capital Ratios*
44. Tier 1 leverage ratio (item 26 divided by item 39)......................................................................... 7204
45. Advanced approaches institutions only: Supplementary leverage ratio
(from FFIEC 101 Schedule A, item 98) (effective date for this item to be determined)..........................
D
RCFA Percentage
Capital Buffer*
46. Institution-specific capital buffer necessary to avoid limitations on distributions and discretionary
bonus payments:
a. Capital conservation buffer.................................................................................................. H311
b. (Advanced approaches institutions that exit parallel run only): Total applicable capital buffer .... RCFW H312
RCFA
Institutions must complete items 47 and 48 if the amount in item 46.a (or the lower of item 46.a or
46.b for an advanced approaches institution that has exited parallel run) is less than or equal to
the applicable minimum capital conservation buffer:
47. Eligible retained income ................................................................................................. H313
48. Distributions and discretionary bonus payments during the quarter.......................................... H314
Bil
Mil
41.
42.
43.
44.
45.
46.a.
46.b.
Thou
47.
48.
*Report each ratio and buffer as a percentage, rounded to four decimal places, e.g., 12.3456.
Replace with INSERT H
23
03/2016
INSERT H
SCHEDULE RC-R, REVISED ITEM 45
45. Advanced approaches institutions only: Supplementary leverage ratio
information:
a.
Total leverage exposure ..................................................................... XXXX
Tril
Bil
Mil
Thou
45.a.
Percentage
R
AF
T
Supplementary leverage ratio ............................................................ XXXX
D
b.
24
45.b.
FFIEC 031
Page 71 of 84
RC-56
Schedule RC-R—Continued
Part II—Continued
(Column A)
Face, Notional, CCF19
or Other
Amount
(Column B)
Credit
Equivalent
Amount20
(Column C)
(Column D)
Bil
Mil Thou
Bil
RCFD S515
Mil Thou Bil
2%
Mil Thou Bil
RCFD S516
RCFD S517
(Column G)
(Column H)
(Column I)
(Column J)
RCFD G619
RCFD G620
4%
Mil Thou Bil
RCFD S518
10%
50%
100%
150%
Mil Thou Bil
20%
Mil Thou Bil
RCFD S519
Mil Thou Bil
Mil Thou Bil
Mil Thou Bil
Mil Thou
RCFD S520
RCFD S521
RCFD S522
RCFD S523
RCFD G621
RCFD G622
RCFD G623
RCFD S524
16.
1.0
RCFD S525
RCFD S526
RCFD G624
RCFD G625
0.5
RCFD S540
RCFD S527
RCFD S528
R
0.2
AF
T
1.0
RCFD G618
RCFD G626
D
Dollar Amounts in Thousands
(Column F)
Allocation by Risk-Weight Category
0%
16. Repo-style
transactions21 ...........
17. All other off-balance
sheet liabilities .........
18. Unused commitments: *
a. Original maturity of
one year or less,
excluding assetbacked commercial
paper (ABCP)
conduits ..............
b. Original maturity of
one year or less to
ABCP conduits ......
c.
Original
maturity
b.
exceeding one
year ...................
19. Unconditionally
cancelable
commitments...........
20. Over-the-counter
derivatives ..............
21. Centrally cleared
derivatives ..............
22. Unsettled transactions
(failed trades)22 .........
(Column E)
RCFD G627
17.
RCFD S529
RCFD S530
RCFD S531
18.a.
18.b.
RCFD G628
RCFD G629
RCFD S539
18.c.
RCFD S541
19.
0.0
RCFD S542
RCFD S543
RCFD S549
RCFD S550
RCFD S544
RCFD S545
RCFD S546
RCFD S547
RCFD S548
RCFD S554
RCFD S555
RCFD S556
RCFD S557
RCFD H194
RCFD H195
RCFD H196
RCFD H197
20.
RCFD S551
RCFD S552
21.
RCFD H191
RCFD H193
22.
19. Credit conversion factor.
20. For items 16 through 19, column A multiplied by credit conversion factor.
21. Includes securities purchased under agreements to resell (reverse repos), securities sold under agreements to repurchase (repos), securities borrowed, and securities lent.
22. For item 22, the sum of columns C through Q must equal column A.
* Excludes unused commitments to asset-backed commercial paper conduits.
25
03/2015
b.
FFIEC 031
Page 72 of 84
RC-57
Schedule RC-R—Continued
Part II—Continued
(Column O)
(Column P)
(Column Q)
Allocation by Risk-Weight Category
625%
Dollar Amounts in Thousands Bil
Mil Thou Bil
1250%
Mil Thou Bil
(Column S)
Application of Other RiskWeighting Approaches23
Credit Equivalent Risk-Weighted
Amount
Asset Amount
Mil Thou Bil
Mil Thou Bil
RCFD H301
Mil Thou
RCFD H302
16.
17.
AF
T
16. Repo-style
transactions24 ................................................................................................................
17. All other off-balance
sheet liabilities ..............................................................................................................
18. Unused commitments: *
a. Original maturity of
one year or less,
excluding assetbacked commercial
paper (ABCP)
conduits ...................................................................................................................
b. Original maturity of
one year or less to
ABCP conduits ...........................................................................................................
c.
Original
maturity
b.
exceeding one
year ........................................................................................................................
19. Unconditionally
cancelable
commitments................................................................................................................
20. Over-the-counter
derivatives ...................................................................................................................
21. Centrally cleared
derivatives ...................................................................................................................
22. Unsettled transactions
(failed trades)25 ..............................................................................................................
937.5%
(Column R)
RCFD H303
RCFD H304
18.a.
R
18.b.
RCFD H307
RCFD H308
D
18.c.
19.
RCFD H309
RCFD H310
20.
21.
RCFD H198
RCFD H199
RCFD H200
22.
23. Includes, for example, exposures collateralized by securitization exposures or mutual funds.
24. Includes securities purchased under agreements to resell (reverse repos), securities sold under agreements to repurchase (repos), securities borrowed, and securities lent.
25. For item 22, the sum of columns C through Q must equal column A.
* Excludes unused commitments to asset-backed commercial paper conduits.
26
03/2015
b.
FFIEC 031
Page 78 of 84
RC-63
Schedule RC-S—Continued
(Column A)
1– 4 Family
Residential
Loans
Memoranda
Bil
Mil
Thou
RCFD B790
Bil
Mil
Thou
RCFD B791
(Column C)
Credit
Card
Receivables
Bil
Mil
Thou
RCFD B792
(Column D)
Auto
Loans
Bil
Mil
Thou
RCFD B793
(Column E)
Other
Consumer
Loans
Bil
Mil
Thou
RCFD B794
(Column F)
Commercial
and Industrial
Loans
Bil
Mil
Thou
RCFD B795
(Column G)
All Other Loans,
All Leases, and
All Other Assets
Bil
Mil
Thou
RCFD B796
11.
RCFD B797
AF
T
Dollar Amounts in Thousands
Bank Asset Sales
11. Assets sold with recourse or other
seller-provided credit enhancements
and not securitized by the reporting
bank ...........................................
12. Maximum amount of credit exposure
arising from recourse or other sellerprovided credit enhancements provided to assets reported in item 11....
(Column B)
Home
Equity
Lines
RCFD B798
RCFD B799
RCFD B800
RCFD B801
RCFD B802
D
R
Dollar Amounts in Thousands
1. Small business obligations transferred with recourse under Section 208 of the Riegle Community Development and Regulatory
Improvement Act of 1994:
a. Outstanding principal balance...............................................................................................................................................
b. Amount of retained recourse on these obligations as of the report date .........................................................................................
2. Outstanding principal balance of assets serviced for others (includes participations serviced for others):
a. Closed-end 1– 4 family residential mortgages serviced with recourse or other servicer-provided credit enhancements ............................
b. Closed-end 1– 4 family residential mortgages serviced with no recourse or other servicer-provided credit enhancements........................
c. Other financial assets (includes home equity lines)1 ..................................................................................................................
d. 1– 4 family residential mortgages serviced for others that are in process of foreclosure at quarter-end
(includes closed-end and open-end loans) ..............................................................................................................................
3. Asset-backed commercial paper conduits: *
a. Maximum amount of credit exposure arising from credit enhancements provided to conduit structures in the form of standby letters of
credit, subordinated securities, and other enhancements:
(1) Conduits sponsored by the bank, a bank affiliate, or the bank's holding company .......................................................................
(2) Conduits sponsored by other unrelated institutions ...............................................................................................................
b. Unused commitments to provide liquidity to conduit structures:
(1) Conduits sponsored by the bank, a bank affiliate, or the bank's holding company .......................................................................
(2) Conduits sponsored by other unrelated institutions ...............................................................................................................
4. Outstanding credit card fees and finance charges included in Schedule RC-S, item 1, column C2 ..........................................................
RCFD B803
12.
RCFD
Bil
Mil
Thou
A249
A250
M.1.a.
M.1.b.
B804
B805
A591
M.2.a.
M.2.b.
M.2.c.
F699
M.2.d.
B806
M.3.a.(1)
M.3.a.(2)
B807
B808
B809
C407
M.3.b.(1)
M.3.b.(2)
M.4.
1. Memorandum item 2.c is to be completed if the principal balance of other financial assets serviced for others is more than $10 million.
2. Memorandum item 4 is to be completed by banks that (1) together with affiliated institutions, have outstanding credit card receivables (as defined in the instructions) that exceed $500 million as of the
report date, or (2) are credit card specialty banks as defined for Uniform Bank Performance Report purposes.
* Memorandum items 3.a.(1) through 3.b.(2) are to be completed by
27banks with $1 billion or more in total assets.
06/2012
AF
T
FFIEC 031
Call Report Revisions
D
R
Proposed to Take Effect March 31, 2017
28
FFIEC 031
Page 5 of 84
RI-1
Consolidated Report of Income
2017−March
–June 31,
30,2017
2015
for the period January 1, 2015
All Report of Income schedules are to be reported on a calendar year-to-date basis in thousands of dollars.
Schedule RI—Income Statement
Dollar Amounts in Thousands RIAD
4435
4436
4024
R
D
Mil
Thou
4012
1.a.(1)(a)(1)
1.a.(1)(a)(2)
1.a.(1)(b)
1.a.(1)(c)
B485
1.a.(1)(d)(1)
B486
4056
4065
4115
1.a.(1)(d)(2)
1.a.(1)(e)
1.a.(1)(f)
1.a.(2)
1.a.(3)
1.b.
1.c.
B488
B489
1.d.(1)
1.d.(2)
4060
4069
4020
4518
4107
1.d.(3)
1.e.
1. f.
1.g.
1.h.
4508
2.a.(1)(a)
0093
A517
A518
2.a.(1)(b)(1)
2.a.(1)(b)(2)
2.a.(1)(b)(3)
2.a.(2)
2.b.
2.c.
AF
T
1. Interest income:
a. Interest and fee income on loans:
(1) In domestic offices:
(a) Loans secured by real estate:
(1) Loans secured by 1– 4 family residential properties....................................
(2) All other loans secured by real estate ......................................................
(b) Loans to finance agricultural production and other loans to farmers .....................
(c) Commercial and industrial loans ...................................................................
(d) Loans to individuals for household, family, and other personal expenditures:
(1) Credit cards .........................................................................................
(2) Other (includes revolving credit plans other than credit cards, automobile loans,
and other consumer loans) ......................................................................
(e) Loans to foreign governments and official institutions........................................
(f) All other loans in domestic offices .................................................................
(2) In foreign offices, Edge and Agreement subsidiaries, and IBFs ...............................
(3) Total interest and fee income on loans (sum of items 1.a.(1)(a) through 1.a.(2)) .........
b. Income from lease financing receivables.................................................................
c. Interest income on balances due from depository institutions1 .....................................
d. Interest and dividend income on securities:
(1) U.S. Treasury securities and U.S. Government agency obligations
(excluding mortgage-backed securities) .............................................................
(2) Mortgage-backed securities .............................................................................
(3) All other securities
(includes securities issued by states and political subdivisions in the U.S.) ................
e. Interest income from trading assets .......................................................................
f. Interest income on federal funds sold and securities purchased under agreements to resell....
g. Other interest income .........................................................................................
h. Total interest income (sum of items 1.a.(3) through 1.g) .............................................
2. Interest expense:
a. Interest on deposits:
(1) Interest on deposits in domestic offices:
(a) Transaction accounts (interest-bearing demand deposits, NOW accounts, ATS
accounts, and telephone and preauthorized transfer accounts) ...........................
(b) Nontransaction accounts:
(1) Savings deposits (includes MMDAs) .........................................................
$250,000 or less
(2) Time deposits of $100,000 or more ...........................................................
(3) Time deposits of less than $100,000 .........................................................
more than $250,000
(2) Interest on deposits in foreign offices, Edge and Agreement subsidiaries, and IBFs ....
b. Expense of federal funds purchased and securities sold under agreements to repurchase ......
c. Interest on trading liabilities and other borrowed money .............................................
Bil
B487
4059
4010
4172
4180
4185
1. Includes interest income on time certificates of deposit not held for trading.
29
06/2015
FFIEC 031
Page 6 of 84
RI-2
Schedule RI—Continued
Year-to-date
Dollar Amounts in Thousands RIAD
D
R
AF
T
2. Interest expense (continued):
d. Interest on subordinated notes and debentures ...............................................................
e. Total interest expense (sum of items 2.a through 2.d).......................................................
3. Net interest income (item 1.h minus 2.e) ........................................... 4074
4. Provision for loan and lease losses .................................................. 4230
5. Noninterest income:
a. Income from fiduciary activities1 ...................................................................................
b. Service charges on deposit accounts ............................................................................
c. Trading revenue2 ......................................................................................................
d. (1) Fees and commissions from securities brokerage .......................................................
(2) Investment banking, advisory, and underwriting fees and commissions ...........................
(3) Fees and commissions from annuity sales .................................................................
(4) Underwriting income from insurance and reinsurance activities ......................................
(5) Income from other insurance activities ......................................................................
e. Venture capital revenue .............................................................................................
f. Net servicing fees .....................................................................................................
g. Net securitization income............................................................................................
h. Not applicable
i. Net gains (losses) on sales of loans and leases...............................................................
j. Net gains (losses) on sales of other real estate owned......................................................
3
k. Net gains (losses) on sales of other assets (excluding securities) ........................................
l. Other noninterest income* ..........................................................................................
m. Total noninterest income (sum of items 5.a through 5.l).................... 4079
6. a. Realized gains (losses) on held-to-maturity securities ....................... 3521
b. Realized gains (losses) on available-for-sale securities ..................... 3196
7. Noninterest expense:
a. Salaries and employee benefits ...................................................................................
b. Expenses of premises and fixed assets (net of rental income)
(excluding salaries and employee benefits and mortgage interest) ......................................
c. (1) Goodwill impairment losses ....................................................................................
(2) Amortization expense and impairment losses for other intangible assets..........................
d. Other noninterest expense*.........................................................................................
e. Total noninterest expense (sum of items 7.a through 7.d).................. 4093
8. Income (loss) before income taxes and extraordinary items and other
adjustments (item 3 plus or minus items 4, 5.m, 6.a, 6.b, and 7.e) .......... 4301
9. Applicable income taxes (on item 8) ................................................. 4302
10. Income (loss) before extraordinary items and other adjustments
(item 8 minus item 9) .................................................................... 4300
11. Extraordinary items and other adjustments, net of income taxes* ........... 4320
12. Net income (loss) attributable to bank and noncontrolling (minority)
interests (sum of items 10 and 11) ................................................... G104
13. LESS: Net income (loss) attributable to noncontrolling (minority) interests
(if net income, report as a positive value; if net loss, report as a
negative value) ............................................................................ G103
14. Net income (loss) attributable to bank (item 12 minus item 13)............... 4340
4200
4073
4070
4080
A220
C886
C888
C887
C386
C387
B491
B492
B493
5416
5415
B496
Bil
Mil
Thou
2.d.
2.e.
3.
4.
5.a.
5.b.
5.c.
5.d.(1)
5.d.(2)
5.d.(3)
5.d.(4)
5.d.(5)
5.e.
5. f.
5.g.
B497
5. i.
5. j.
5.k.
5. l.
5.m.
6.a.
6.b.
4135
7.a.
4217
C216
7.b.
7.c.(1)
7.c.(2)
7.d.
7.e.
C232
4092
8.
9.
10.
11.
12.
13.
14.
Replace with INSERT C
*Describe on Schedule RI-E—Explanations.
1. For banks required to complete Schedule RC-T, items 14 through 22, income from fiduciary activities reported in Schedule RI, item 5.a, must equal
the amount reported in Schedule RC-T, item 22.
2. For banks required to complete Schedule RI, Memorandum item 8, trading revenue reported in Schedule RI, item 5.c, must equal the sum of
Memorandum items 8.a through 8.e.
3. Exclude net gains (losses) on sales of trading assets and held-to-maturity and available-for-sale securities.
30
06/2012
INSERT C
SCHEDULE RI, REVISED ITEMS 8 - 11
8.
9.
Income (loss) before applicable income taxes and discontinued operations
(item 3 plus or minus items 4, 5.m, 6.a, 6.b, and 7.e) ........................................ 4301
Applicable income taxes (on item 8) .................................................................. 4302
10. Income (loss) before discontinued operations (item 8 minus item 9) ................. 4300
11. Discontinued operations, net of applicable income taxes* ................................. XXXX
* Describe on Schedule RI-E—Explanations
D
R
AF
T
NOTE: Revised items 8 – 11 are proposed to take effect September 30, 2016.
31
8.
9.
10.
11.
FFIEC 031
Page 7 of 84
RI-3
Schedule RI—Continued
Memoranda
Dollar Amounts in Thousands RIAD
1. Interest expense incurred to carry tax-exempt securities, loans, and leases acquired after
August 7, 1986, that is not deductible for federal income tax purposes ..................................... 4513
Year-to-date
Bil
Mil Thou
M.1.
Memorandum item 2 is to be completed by banks with $1 billion or more in total assets1
AF
T
2. Income from the sale and servicing of mutual funds and annuities in domestic offices
(included in Schedule RI, item 8) ......................................................................................
3. Income on tax-exempt loans and leases to states and political subdivisions in the U.S.
(included in Schedule RI, items 1.a and 1.b) .......................................................................
4. Income on tax-exempt securities issued by states and political subdivisions in the U.S.
(included in Schedule RI, item 1.d.(3)) ...............................................................................
5. Number of full-time equivalent employees at end of current period
(round to nearest whole number) ......................................................................................
6. Not applicable
7. If the reporting bank has restated its balance sheet as a result of applying push down
accounting this calendar year, report the date of the bank's acquisition2....................................
8. Trading revenue (from cash instruments and derivative instruments)
(sum of Memorandum items 8.a through 8.e must equal Schedule RI, item 5.c):
Memorandum items 8.a through 8.e are to be completed by banks that reported
average trading assets (Schedule RC-K, item 7) of $2 million or more for any quarter
of the preceding calendar year.
Interest rate exposures...............................................................................................
Foreign exchange exposures.......................................................................................
Equity security and index exposures .............................................................................
Commodity and other exposures ..................................................................................
Credit exposures.......................................................................................................
M.2.
4313
M.3.
4507
M.4.
Number
4150
M.5.
RIAD YYYY MM
9106
RIAD
8757
8758
8759
Bil
Mil
DD
M.7.
Thou
F186
M.8.a.
M.8.b.
M.8.c.
M.8.d.
M.8.e.
K090
M.8.f.
K094
M.8.g.
C889
M.9.a.
M.9.b.
M.10.
8760
R
a.
b.
c.
d.
e.
8431
D
Memorandum items 8.f and 8.g are to be completed by banks with $100 billion or more
in total assets that are required to complete Schedule RI, Memorandum items 8.a
through 8.e, above.1
f. Impact on trading revenue of changes in the creditworthiness of the bank's derivatives
counterparties on the bank's derivative assets
(included in Memorandum items 8.a through 8.e above) ....................................................
g. Impact on trading revenue of changes in the creditworthiness of the bank on the
bank's derivative liabilities (included in Memorandum items 8.a through 8.e above) .................
9. Net gains (losses) recognized in earnings on credit derivatives that economically hedge credit
exposures held outside the trading account:
a. Net gains (losses) on credit derivatives held for trading ......................................................
b. Net gains (losses) on credit derivatives held for purposes other than trading ..........................
10. Credit losses on derivatives (see instructions) .....................................................................
11. Does the reporting bank have a Subchapter S election in effect for federal income tax purposes
for the current tax year?..................................................................................................
C890
A251
RIAD Yes
A530
No
M.11.
Memorandum item 12 is to be completed by banks that are required to complete Schedule
RC-C, Part I, Memorandum items 8.b and 8.c.
RIAD
12. Noncash income from negative amortization on closed-end loans secured by 1–4 family
residential properties (included in Schedule RI, item 1.a.(1)(a)(1)) ........................................... F228
Bil
Mil
Thou
M.12.
Replace with INSERT I
2016, Report of Condition.
1. The asset size tests are generally based on the total assets reported in the June 30, 2014,
2. For example, a bank acquired on March 1, 2015, would report 20150301.
32
03/2015
INSERT I
SCHEDULE RI, REVISED MEMORANDUM ITEMS 8.f AND 8.g AND NEW
MEMORANDUM ITEM 8.h
Memorandum items 8.f through 8.h are to be completed by banks with $100 billion or more in total assets
1
that are required to complete Schedule RI, Memorandum items 8.a through 8.e, above.
f.
Impact on trading revenue of changes in the creditworthiness of the bank’s derivatives
counterparties on the bank’s derivative assets (year-to-date changes) (included in
Thou
M.8.f.(1)
XXXX
M.8.f.(2)
XXXX
M.8.g.(1)
M.8.g.(2)
Impact on trading revenue of changes in the creditworthiness of the bank on the
bank’s derivative liabilities (year-to-date changes) (included in Memorandum items 8.a
through 8.e above):
(1) Gross debit valuation adjustment (DVA) ................................................................
(2) DVA hedge ..............................................................................................................
XXXX
Gross trading revenue, before including positive or negative net CVA and net DVA ...... XXXX
R
h.
Bil
XXXX
D
g.
Mil
AF
T
Memorandum items 8.a through 8.e above):
(1) Gross credit valuation adjustment (CVA) ................................................................
(2) CVA hedge ..............................................................................................................
33
M.8.h.
FFIEC 031
Page 8 of 84
RI-4
Schedule RI—Continued
Memoranda—Continued
Dollar Amounts in Thousands RIAD
Memorandum item 13 is to be completed by banks that have elected to account for assets
and liabilities under a fair value option.
F551
M.13.a.
F552
F553
M.13.a.(1)
M.13.b.
F554
M.13.b.(1)
J319
J320
M.14.a.
M.14.b.
J321
M.14.c.
H032
M.15.a.
H033
M.15.b.
H034
H035
M.15.c.
M.15.d.
AF
T
13. Net gains (losses) recognized in earnings on assets and liabilities that are reported at fair
value under a fair value option:
a. Net gains (losses) on assets:..................................................................................
(1) Estimated net gains (losses) on loans attributable to changes in instrument-specific
credit risk.......................................................................................................
b. Net gains (losses) on liabilities ................................................................................
(1) Estimated net gains (losses) on liabilities attributable to changes in instrument-specific
credit risk.......................................................................................................
14. Other-than-temporary impairment losses on held-to-maturity and available-for-sale debt securities:
a. Total other-than-temporary impairment losses ...........................................................
b. Portion of losses recognized in other comprehensive income (before income taxes) ..........
c. Net impairment losses recognized in earnings (included in Schedule RI, items 6.a and 6.b)
(Memorandum item 14.a minus Memorandum item 14.b) .............................................
Year-to-date
Bil
Mil Thou
Memorandum item 15 is to be completed by institutions with $1 billion or more in total assets1
that answered "Yes" to Schedule RC-E, Part I, Memorandum item 5.
D
R
15. Components of service charges on deposit accounts in domestic offices (sum of
Memorandum items 15.a through 15.d must equal Schedule RI, item 5.b):
a. Consumer overdraft-related service charges levied on those transaction
account and nontransaction savings account deposit products intended primarily
for individuals for personal, household, or family use ...................................................
b. Consumer account periodic maintenance charges levied on those transaction
account and nontransaction savings account deposit products intended primarily
for individuals for personal, household, or family use...................................................
c. Consumer customer automated teller machine (ATM) fees levied on those transaction
account and nontransaction savings account deposit products intended primarily
for individuals for personal, household, or family use ...................................................
d. All other service charges on deposit accounts ............................................................
2016, Report of Condition.
1. The $1 billion asset size test is generally based on the total assets reported on the June 30, 2015,
Replace with INSERT J
34
03/2016
INSERT J
SCHEDULE RI, REVISED MEMORANDUM ITEM 14
D
R
AF
T
14. Other-than-temporary impairment losses on held-to-maturity and
available-for-sale securities recognized in earnings (included in
Schedule RI, items 6.a and 6.b) ......................................................................... J321
35
.
M.14
FFIEC 031
Page 17 of 84
RC-2
Schedule RC—Continued
Dollar Amounts in Thousands RCFD Tril
Liabilities—Continued
19. Subordinated notes and debentures1 ......................................................................... 3200
20. Other liabilities (from Schedule RC-G) ....................................................................... 2930
21. Total liabilities (sum of items 13 through 20) ............................................................... 2948
22. Not applicable
Memoranda
R
D
Thou
19.
20.
21.
23.
24.
25.
26.a.
26.b.
26 c.
27.a.
27.b.
28.
29.
3230
3839
3632
B530
A130
3210
3000
G105
3300
To be reported with the March Report of Condition.
1. Indicate in the box at the right the number of the statement below that best describes the most
RCFD
comprehensive level of auditing work performed for the bank by independent external auditors
as of any date during 2014
2016..................................................................................................... 6724
1 = Independent audit of the bank conducted in accordance with
generally accepted auditing standards by a certified public
accounting firm which submits a report on the bank
2 = Independent audit of the bank's parent holding company conducted
in accordance with generally accepted auditing standards by a
certified public accounting firm which submits a report on the
consolidated holding company (but not on the bank separately)
3 = Attestation on bank management's assertion on the effectiveness
of the bank's internal control over financial reporting by a certified
public accounting firm
Mil
3838
AF
T
Equity Capital
Bank Equity Capital
23. Perpetual preferred stock and related surplus .............................................................
24. Common stock .....................................................................................................
25. Surplus (exclude all surplus related to preferred stock)..................................................
26. a. Retained earnings ..............................................................................................
b. Accumulated other comprehensive income2 ............................................................
c. Other equity capital components3 ..........................................................................
27. a. Total bank equity capital (sum of items 23 through 26.c) ............................................
b. Noncontrolling (minority) interests in consolidated subsidiaries ....................................
28. Total equity capital (sum of items 27.a and 27.b) .........................................................
29. Total liabilities and equity capital (sum of items 21 and 28) ............................................
Bil
Number
M.1.
4 = Directors' examination of the bank conducted in accordance
with generally accepted auditing standards by a certified public
accounting firm (may be required by state-chartering authority)
5 = Directors' examination of the bank performed by other external
auditors (may be required by state-chartering authority)
6 = Review of the bank's financial statements by external auditors
7 = Compilation of the bank's financial statements by external
auditors
8 = Other audit procedures (excluding tax preparation work)
9 = No external audit work
RCON MM
To be reported with the March Report of Condition.
2. Bank's fiscal year-end date...................................................................................................... 8678
DD
M.2.
1. Includes limited-life preferred stock and related surplus.
2. Includes, but is not limited to, net unrealized holding gains (losses) on available-for-sale securities, accumulated net gains (losses) on cash flow hedges,
cumulative foreign currency translation adjustments, and accumulated defined benefit pension and other postretirement plan adjustments.
3. Includes treasury stock and unearned Employee Stock Ownership Plan shares.
Replace with INSERT K
36
03/2015
INSERT K
SCHEDULE RC, REVISED MEMORANDUM ITEM 1
D
R
AF
T
1a = An integrated audit of the reporting institution’s financial statements and its internal control over
financial reporting conducted in accordance with the standards of the American Institute of Certified
Public Accountants (AICPA) or the Public Company Accounting Oversight Board (PCAOB) by an
independent public accountant that submits a report on the institution.
1b = An audit of the reporting institution’s financial statements only conducted in accordance with the
auditing standards of the AICPA or the PCAOB by an independent public accountant that submits a
report on the institution.
2a = An integrated audit of the reporting institution’s parent holding company’s consolidated financial
statements and its internal control over financial reporting conducted in accordance with the
standards of the AICPA or the PCAOB by an independent public accountant that submits a report
on the consolidated holding company (but not on the institution separately).
2b = An audit of the reporting institution’s parent holding company’s consolidated financial statements
only conducted in accordance with the auditing standards of the AICPA or the PCAOB by an
independent public accountant that submits a report on the consolidated holding company (but not
on the institution separately).
3 = This number is not to be used.
37
FFIEC 031
Page 26 of 84
RC-11
Schedule RC-C—Continued
Part I—Continued
Memoranda—Continued
Dollar Amounts in Thousands RCON
8. Closed-end loans with negative amortization features secured by 1–4 family residential
properties in domestic offices:
a. Total amount of closed-end loans with negative amortization features secured by 1–4
family residential properties (included in Schedule RC-C, Part I, items 1.c.(2)(a)
and (b)).......................................................................................................... F230
Bil
Mil
Thou
M.8.a.
Memorandum items 8.b and 8.c are to be completed by banks that had closed-end loans
with negative amortization features secured by 1–4 family residential properties (as reported in
Schedule RC-C, Part I, Memorandum item 8.a) as of December 31, 2014, that exceeded the
lesser of $100 million or 5 percent of total loans and leases, net of unearned income, in domestic
offices (as reported in Schedule RC-C, Part I, item 12, column B).
AF
T
b. Total maximum remaining amount of negative amortization contractually permitted on
closed-end loans secured by 1–4 family residential properties .................................... F231
c. Total amount of negative amortization on closed-end loans secured by 1–4 family
residential properties included in the amount reported in Memorandum item 8.a
above ............................................................................................................ F232
9. Loans secured by 1–4 family residential properties in domestic offices in process of
foreclosure (included in Schedule RC-C, Part I, items 1.c.(1), 1.c.(2)(a), and 1.c.(2)(b)) ......... F577
(Column A)
Consolidated
Bank
RCFD
Bil
Mil
Thou RCON
M.8.c.
M.9.
(Column B)
Domestic
Offices
Bil
Mil
Thou
R
Dollar Amounts in Thousands
Memorandum items 10 and 11 are to be completed by banks that have
elected to measure loans included in Schedule RC-C, Part I, items 1
through 9, at fair value under a fair value option.
M.8.b.
D
10. Loans measured at fair value
(included in Schedule RC-C, Part I, items 1 through 9):
a. Loans secured by real estate: ..............................................
(1) Construction, land development, and other land loans ...........
(2) Secured by farmland
(including farm residential and other improvements) ..............
(3) Secured by 1–4 family residential properties:
(a) Revolving, open-end loans secured by 1–4 family
residential properties and extended under lines of credit ...
(b) Closed-end loans secured by 1–4 family residential
properties:
(1) Secured by first liens............................................
(2) Secured by junior liens .........................................
(4) Secured by multifamily (5 or more) residential properties........
(5) Secured by nonfarm nonresidential properties .....................
b. Commercial and industrial loans ...........................................
c. Loans to individuals for household, family, and other personal
expenditures (i.e., consumer loans) (includes purchased paper):
(1) Credit cards ................................................................
(2) Other revolving credit plans ............................................
(3) Automobile loans.........................................................
(4) Other consumer loans ...................................................
d. Other loans .....................................................................
F608
F578
M.10.a.
M.10.a.(1)
F579
M.10.a.(2)
F580
M.10.a.(3)(a)
F581
M.10.a.(3)(b)(1)
M.10.a.(3)(b)(2)
M.10.a.(4)
M.10.a.(5)
M.10.b.
F582
F583
F584
F585
F585
F586
F587
K196
F586
F587
K196
K208
F589
K208
F589
Move Memorandum items 10 and 11 to Schedule
RC-Q
38
M.10.c.(1)
M.10.c.(2)
M.10.c.(3)
M.10.c.(4)
M.10.d.
06/2015
FFIEC 031
Page 27 of 84
RC-12
Schedule RC-C—Continued
Move Memorandum 11 to Schedule RC-Q
Part I—Continued
Memoranda—Continued
(Column A)
Consolidated
Bank
RCFD
Bil
Mil
Thou RCON
Bil
Mil
Thou
F609
F590
M.11.a.
M.11.a.(1)
F591
M.11.a.(2)
F592
M.11.a.(3)(a)
F593
F594
F595
M.11.a.(3)(b)(1)
M.11.a.(3)(b)(2)
M.11.a.(4)
M.11.a.(5)
M.11.b.
R
AF
T
Dollar Amounts in Thousands
11. Unpaid principal balance of loans measured at fair value
(reported in Schedule RC-C, Part I, Memorandum item 10):
a. Loans secured by real estate: ..............................................
(1) Construction, land development, and other land loans ...........
(2) Secured by farmland
(including farm residential and other improvements) ..............
(3) Secured by 1–4 family residential properties:
(a) Revolving, open-end loans secured by 1–4 family residential
properties and extended under lines of credit....................
(b) Closed-end loans secured by 1–4 family residential properties:
(1) Secured by first liens ............................................
(2) Secured by junior liens ..........................................
(4) Secured by multifamily (5 or more) residential properties........
(5) Secured by nonfarm nonresidential properties .....................
b. Commercial and industrial loans ...........................................
c. Loans to individuals for household, family, and other personal
expenditures (i.e., consumer loans) (includes purchased paper):
(1) Credit cards ................................................................
(2) Other revolving credit plans ............................................
(3) Automobile loans.........................................................
(4) Other consumer loans .................................................
d. Other loans .....................................................................
(Column B)
Domestic
Offices
D
(Column A)
Fair value of acquired
loans and leases at
acquisition date
Dollar Amounts in Thousands
12. Loans (not subject to the requirements of
FASB ASC 310-30 (former AICPA
Statement of Position 03-3)) and leases
held for investment that were acquired in
business combinations with acquisition
dates in the current calendar year:
a. Loans secured by real estate ...............
b. Commercial and industrial loans ...........
c. Loans to individuals for household, family,
and other personal expenditures............
d. All other loans and all leases ...............
RCFD
Bil
Mil
F597
F596
F597
F598
F599
F598
F599
K195
K209
F601
K195
K209
F601
(Column B)
Gross contractual
amounts receivable
at acquisition date
Thou RCFD
Bil
Mil
M.11.c.(1)
M.11.c.(2)
M.11.c.(3)
M.11.c.(4)
M.11.d.
(Column C)
Best estimate at
acquisition date of
contractual cash flows
not expected to be
collected
Thou RCFD
Bil
Mil
Thou
G091
G092
G093
G094
G095
G096
M.12.a.
M.12.b.
G097
G100
G098
G099
G102
M.12.c.
M.12.d.
G101
39
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Page 34 of 84
RC-19
Schedule RC-E—Deposit Liabilities
Part I. Deposits in Domestic Offices
Transaction Accounts
(Column A)
Total Transaction
Accounts (Including
Total Demand
Deposits)
Memoranda
RCON
Bil
Mil
(Column B)
Memo: Total
Demand Deposits1
(Included In
Column A)
Thou RCON
Bil
Mil
(Column C)
Total
Nontransaction
Accounts
(Including MMDAs)
Thou RCON
Bil
Mil
Thou
B549
B550
2202
2520
2203
2530
1.
2.
3.
B551
2213
B552
2236
4.
5.
2216
2377
6.
2385
7.
AF
T
Dollar Amounts in Thousands
Deposits of:
1. Individuals, partnerships, and corporations .....
2. U.S. Government ......................................
3. States and political subdivisions in the U.S. ....
4. Commercial banks and other depository
institutions in the U.S. ................................
5. Banks in foreign countries ...........................
6. Foreign governments and official institutions
(including foreign central banks) ...................
7. Total (sum of items 1 through 6) (sum of
columns A and C must equal Schedule RC,
item 13.a) ................................................
Nontransaction
Accounts
2215
2210
$250,000 or less (fully insured brokered deposits)2
D
R
Dollar Amounts in Thousands
1. Selected components of total deposits (i.e., sum of item 7, columns A and C):
a. Total Individual Retirement Accounts (IRAs) and Keogh Plan accounts .............................
b. Total brokered deposits ...........................................................................................
c. Fully insured brokered deposits (included in Memorandum item 1.b above):2
c. (1) Brokered deposits of less than $100,000 ................................................................
(2) Brokered deposits of $100,000 through $250,000 and certain brokered retirement deposit
accounts ..........................................................................................................
d. Maturity data for brokered deposits:
$250,000 or less
(1) Brokered deposits of less than $100,000 with a remaining maturity of one year or less
(included in Memorandum item 1.c.(1) above) ..........................................................
Not applicable.
(2) Brokered
deposits of $100,000 through $250,000 with a remaining maturity of one
year or less (included in Memorandum item 1.c.(2) above).........................................
(3) Brokered deposits of more than $250,000 with a remaining maturity of one year or
less (included in Memorandum item 1.b above) ........................................................
e. Preferred deposits (uninsured deposits of states and political subdivisions in the U.S.
reported in item 3 above which are secured or collateralized as required under state law)
(to be completed for the December report only) ............................................................
f. Estimated amount of deposits obtained through the use of deposit listing services
that are not brokered deposits ..................................................................................
RCON
Bil
Mil
Thou
6835
2365
M.1.a.
M.1.b.
2343
M.1.c.(1)
J472
M.1.c.(2)
A243
M.1.d.(1)
K219
M.1.d.(2)
K220
M.1.d.(3)
5590
M.1.e.
K223
M.1. f.
1. Includes interest-bearing and noninterest-bearing demand deposits.
2. The dollar amounts used as the basis for reporting in Memorandum items 1.c.(1) and (2) reflect the deposit insurance limits in effect on the report date.
40
06/2012
FFIEC 031
Page 35 of 84
RC-20
Schedule RC-E—Continued
Part I—Continued
Memoranda—Continued
Dollar Amounts in Thousands
D
R
AF
T
2. Components of total nontransaction accounts
(sum of Memorandum items 2.a through 2.d must equal item 7, column C above):
a. Savings deposits:
(1) Money market deposit accounts (MMDAs) ...............................................................
(2) Other savings deposits (excludes MMDAs) ..............................................................
b. Total time deposits of less than $100,000 ....................................................................
c. Total time deposits of $100,000 through $250,000 .........................................................
d. Total time deposits of more than $250,000 ...................................................................
e. Individual Retirement Accounts (IRAs) and Keogh Plan accounts of $100,000 or more
included in Memorandum items 2.c and 2.d above .........................................................
3. Maturity and repricing data for time deposits of less than $100,000: $250,000 or less:
a. Time deposits of less than $100,000 with a remaining maturity or next repricing date of:1, 2
(1) Three months or less ..........................................................................................
(2) Over three months through 12 months ....................................................................
$250,000 or less
(3) Over one year through three years .........................................................................
(4) Over three years ................................................................................................
b. Time deposits of less than $100,000 with a REMAINING MATURITY of one year or less
(included in Memorandum items 3.a.(1) and 3.a.(2) above)3 .............................................
4. Maturity and repricing data for time deposits of $100,000 or more: more than $250,000:
a. Time deposits of $100,000 or more with a remaining maturity or next repricing date of:1, 4
(1) Three months or less ..........................................................................................
(2) Over three months through 12 months ....................................................................
more than $250,000
(3) Over one year through three years .........................................................................
(4) Over three years ................................................................................................
b. Time deposits of $100,000 through $250,000 with a REMAINING MATURITY of one year
or less (included in Memorandum items 4.a.(1) and 4.a.(2) above)3 ....................................
c. Time deposits of more than $250,000 with a REMAINING MATURITY of one year or less
(included in Memorandum items 4.a.(1) and 4.a.(2) above)3 .............................................
5. Does your institution offer one or more consumer deposit account products, i.e., transaction
account or nontransaction savings account deposit products intended primarily for
individuals for personal, household, or family use? ............................................................
RCON
Bil
Mil
Thou
6810
0352
6648
J473
J474
M.2.a.(1)
M.2.a.(2)
M.2.b.
M.2.c.
M.2.d.
F233
M.2.e.
A579
A580
A581
A582
M.3.a.(1)
M.3.a.(2)
M.3.a.(3)
M.3.a.(4)
A241
M.3.b.
A584
A585
A586
A587
M.4.a.(1)
M.4.a.(2)
M.4.a.(3)
M.4.a.(4)
K221
M.4.b.
K222
M.4.c.
RCON
Yes
No
P752
Memorandum items 6 and 7 are to be completed by institutions with $1 billion or more in total
assets5 that answered “Yes” to Memorandum item 5 above.
Dollar Amounts in Thousands RCON
6. Components of total transaction account deposits of individuals, partnerships, and corporations
(sum of Memorandum items 6.a, 6.b, and 6.c must equal item 1, column A, above):
a. Total deposits in those noninterest-bearing transaction account deposit products intended
primarily for individuals for personal, household, or family use .......................................... P753
b. Total deposits in those interest-bearing transaction account deposit products intended
primarily for individuals for personal, household, or family use .......................................... P754
c. Total deposits in all other transaction accounts of individuals, partnerships, and
corporations........................................................................................................... P755
M.5.
Bil
Mil
Thou
M.6.a.
M.6.b.
M.6.c.
1. Report fixed-rate time deposits by remaining maturity and floating-rate time deposits by next repricing date.
2. Sum of Memorandum items 3.a.(1) through 3.a.(4) must equal Schedule RC-E, Memorandum item 2.b. sum of Memorandum items 2.b and 2.c.
3. Report both fixed- and floating-rate time deposits by remaining maturity. Exclude floating rate time deposits with a next repricing date
of one year or less that have a remaining maturity of over one year.
4. Sum of Memorandum items 4.a.(1) through 4.a.(4) must equal Schedule RC-E, sum of Memorandum items 2.c and 2.d.
5. The $1 billion asset size test is generally based on the total assets reported on the June 30, 2016,
2014, Report of Condition.
41
03/2015
FFIEC 031
Page 39 of 84
RC-24
Schedule RC-I—Assets and Liabilities of IBFs
To be completed only by banks with IBFs and other "foreign" offices.
Dollar Amounts in Thousands RCFN
1. Total IBF assets of the consolidated bank (component of Schedule RC, item 12) ................... 2133
2. Total IBF liabilities (component of Schedule RC, item 21) .................................................. 2898
Bil
Mil
Thou
1.
2.
Schedule RC-K—Quarterly Averages1
Dollar Amounts in Thousands
Tril
Bil
Mil
Thou
3381
1.
B558
2.
3.
B559
B560
4.
5.
3365
D
R
AF
T
Assets
1. Interest-bearing balances due from depository institutions .........................................
2. U.S. Treasury securities and U.S. Government agency obligations2
(excluding mortgage-backed securities) .................................................................
3. Mortgage-backed securities2 ................................................................................
4. All other securities2, 3
(includes securities issued by states and political subdivisions in the U.S.) ....................
5. Federal funds sold and securities purchased under agreements to resell ......................
6. Loans:
a. Loans in domestic offices:
(1) Total loans ...............................................................................................
(2) Loans secured by real estate:
(a) Loans secured by 1– 4 family residential properties ......................................
(b) All other loans secured by real estate ........................................................
(3) Loans to finance agricultural production and other loans to farmers .....................
(4) Commercial and industrial loans ...................................................................
(5) Loans to individuals for household, family, and other personal expenditures:
(a) Credit cards .........................................................................................
(b) Other (includes revolving credit plans other than credit cards, automobile loans,
and other consumer loans) ......................................................................
b. Total loans in foreign offices, Edge and agreement subsidiaries, and IBFs......... RCFN
7. Trading assets .......................................................................................... RCFD
8. Lease financing receivables (net of unearned income) ...................................... RCFD
9. Total assets4 ............................................................................................ RCFD
RCFD
Liabilities
10. Interest-bearing transaction accounts in domestic offices (interest-bearing demand deposits,
NOW accounts, ATS accounts, and telephone and preauthorized transfer accounts) .............
11. Nontransaction accounts in domestic offices:
a. Savings deposits (includes MMDAs) ..................................................................
$250,000 or less
b. Time deposits of $100,000 or more....................................................................
more than $250,000
c. Time deposits of less than $100,000 ..................................................................
12. Interest-bearing deposits in foreign offices, Edge and agreement subsidiaries,
and IBFs ................................................................................................. RCFN
13. Federal funds purchased and securities sold under agreements to repurchase ...... RCFD
14. Other borrowed money
(includes mortgage indebtedness and obligations under capitalized leases) .......... RCFD
RCON
3360
6.a.(1)
3465
3466
3386
3387
6.a.(2)(a)
6.a.(2)(b)
6.a.(3)
6.a.(4)
B561
6.a.(5)(a)
B562
3360
3401
6.a.(5)(b)
6.b.
7.
8.
9.
3484
3368
RCON
3485
10.
B563
A514
A529
11.a
11.b
11.c.
3404
3353
12.
13.
3355
14.
1. For all items, banks have the option of reporting either (1) an average of DAILY figures for the quarter, or (2) an average of WEEKLY figures
(i.e., the Wednesday of each week of the quarter).
2. Quarterly averages for all debt securities should be based on amortized cost.
3. Quarterly averages for all equity securities should be based on historical cost.
4. The quarterly average for total assets should reflect all debt securities (not held for trading) at amortized cost, equity securities with readily
determinable fair values at the lower of cost or fair value, and equity securities without readily determinable fair values at historical cost.
42
06/2012
FFIEC 031
Page 61 of 84
RC-46
Schedule RC-Q—Continued
(Column A)
Total Fair Value
Reported on
Schedule RC
INSERT L
G546
G551
G556
G561
F261
Mil
Thou RCFD
Bil
Mil
(Column C)
Level 1 Fair Value
Measurements
Thou RCFD
Bil
Mil
(Column D)
Level 2 Fair Value
Measurements
Thou RCFD
Bil
Mil
(Column E)
Level 3 Fair Value
Measurements
Thou RCFD
G537
G542
G538
G543
G539
G544
G540
G545
G547
G548
G549
G550
G552
G557
G553
G558
G554
G559
G555
G560
G562
G563
G564
G565
AF
T
G536
G541
Bil
F689
F697
F262
F263
G567
G572
G568
G573
G569
G574
G570
G575
G576
G577
G578
G579
G580
G581
G586
G582
G587
G583
G588
G584
G589
G585
G590
G566
G571
D
Memoranda
1. All other assets (itemize and describe
amounts included in Schedule RC-Q, item 6,
that are greater than $25,000 and exceed
25 percent of item 6):
$100,000
a. Mortgage servicing assets .........................
b. Nontrading derivative assets ......................
TEXT
c. G546
TEXT
d. G551
TEXT
e. G556
TEXT
f. G561
2. All other liabilities (itemize and describe
amounts included in Schedule RC-Q,
item 13, that are greater than $25,000 and
exceed 25 percent of item 13):
a. Loan commitments
$100,000
(not accounted for as derivatives) ...............
b. Nontrading derivative liabilities ...................
TEXT
c. G571
TEXT
d. G576
TEXT
e. G581
TEXT
f. G586
RCFD
R
Dollar Amounts in Thousands
(Column B)
LESS: Amounts Netted
in the Determination of
Total Fair Value
43
Bil
Mil
Thou
M.1.a.
M.1.b.
M.1.c.
M.1.d.
M.1.e.
M.1. f.
M.2.a.
M.2.b.
M.2.c.
M.2.d.
M.2.e.
M.2. f.
06/2012
INSERT L
SCHEDULE RC-Q, MEMORANDUM ITEMS 3 AND 4
(Moved from Schedule RC-C, Part I, Memorandum items 10 and 11)
Memoranda − Continued
RC-Q, Memorandum item 3):
D
4.
R
AF
T
3.
| File Type | application/pdf |
| File Modified | 2016-07-05 |
| File Created | 2014-09-08 |