30-Day Federal Register Notice

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Federal Register / Vol. 82, No. 5 / Monday, January 9, 2017 / Notices

Estimated Total Annual Burden
Hours: 81,530.
Requests for Comments: Comments
submitted in response to this notice will
be summarized and/or included in the
request for Office of Management and
Budget approval. All comments will
become a matter of public record and
may be published on the Fund Web site
at http://www.cdfifund.gov. Comments
are invited on: (a) Whether the
collection of information is necessary
for the proper performance of the
functions of the agency, including
whether the information shall have
practical utility; (b) the accuracy of the
agency’s estimate of the burden of the
collection of information; (c) ways to
enhance the quality, utility, and clarity
of the information to be collected; (d)
ways to minimize the burden of the
collection of information on
respondents, including through the use
of technology; and (e) estimates of
capital or start-up costs and costs of
operation, maintenance, and purchase
of services required to provide
information.
Authority: 26 U.S.C. 45D; 26 CFR 1. 45D–
1.
Mary Ann Donovan,
Director, Community Development Financial
Institutions Fund.
[FR Doc. 2017–00141 Filed 1–6–17; 8:45 am]
BILLING CODE 4810–70–P

DEPARTMENT OF THE TREASURY
Office of the Comptroller of the
Currency
FEDERAL RESERVE SYSTEM
FEDERAL DEPOSIT INSURANCE
CORPORATION
Agency Information Collection
Activities: Submission for OMB
Review; Joint Comment Request
Office of the Comptroller of the
Currency (OCC), Treasury; Board of
Governors of the Federal Reserve
System (Board); and Federal Deposit
Insurance Corporation (FDIC).
ACTION: Joint notice and request for
comment.
AGENCY:

In accordance with the
requirements of the Paperwork
Reduction Act (PRA) of 1995, the OCC,
the Board, and the FDIC (the
‘‘agencies’’) may not conduct or
sponsor, and the respondent is not
required to respond to, an information
collection unless it displays a currently
valid Office of Management and Budget
(OMB) control number. On August 15,

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SUMMARY:

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2016, the agencies, under the auspices
of the Federal Financial Institutions
Examination Council (FFIEC), requested
public comment for 60 days on a
proposal for a new Consolidated Reports
of Condition and Income for Eligible
Small Institutions (FFIEC 051). The
proposed FFIEC 051 is a streamlined
version of the existing Consolidated
Reports of Condition and Income for a
Bank with Domestic Offices Only
(FFIEC 041), which was created by (1)
removing certain existing schedules and
data items and replacing them with a
limited number of data items in a new
supplemental schedule, (2) eliminating
certain other existing data items, and (3)
reducing the reporting frequency of
certain data items. The FFIEC 051
generally would be available to
institutions with domestic offices only
and assets of less than $1 billion, which
currently file the FFIEC 041. Of the
nearly 6,000 insured depository
institutions, approximately 5,200 would
be eligible to file the proposed FFIEC
051. When compared to the existing
FFIEC 041, the proposed FFIEC 051
shows a reduction in the number of
pages from 85 to 61. This decrease is the
result of the removal of approximately
950 or about 40 percent of the nearly
2,400 data items in the FFIEC 041. Of
the data items remaining from the FFIEC
041, the agencies have reduced the
reporting frequency for approximately
100 data items in the proposed FFIEC
051. In addition, the FFIEC and the
agencies requested public comment on
proposed revisions to the FFIEC 041 and
the Consolidated Reports of Condition
and Income for a Bank with Domestic
and Foreign Offices (FFIEC 031), which
are currently approved collections of
information. The Consolidated Reports
of Condition and Income are commonly
referred to as the Call Report.
The comment period for the August
2016 notice ended on October 14, 2016.
As described in the SUPPLEMENTARY
INFORMATION section, after considering
the comments received on the
proposals, the FFIEC and the agencies
will proceed with the implementation of
the proposed FFIEC 051, along with the
proposed reporting revisions to the
FFIEC 041 and FFIEC 031, with some
modifications to the proposals for all
three versions of the Call Report. With
OMB approval, the proposed FFIEC 051
and the proposed reporting changes to
the existing FFIEC 031 and FFIEC 041
would become effective as of March 31,
2017.
The agencies also are giving notice
that they have sent the collection to
OMB for review.

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Comments must be submitted on
or before February 8, 2017.
ADDRESSES: Interested parties are
invited to submit written comments to
any or all of the agencies. All comments,
which should refer to the OMB control
number(s), will be shared among the
agencies.
OCC: Because paper mail in the
Washington, DC, area and at the OCC is
subject to delay, commenters are
encouraged to submit comments by
email, if possible, to prainfo@
occ.treas.gov. Comments may be sent to:
Legislative and Regulatory Activities
Division, Office of the Comptroller of
the Currency, Attention: ‘‘1557–0081,
FFIEC 031, 041, and 051,’’ 400 7th
Street SW., Suite 3E–218, Mail Stop
9W–11, Washington, DC 20219. In
addition, comments may be sent by fax
to (571) 465–4326. You may personally
inspect and photocopy comments at the
OCC, 400 7th Street SW., Washington,
DC 20219. For security reasons, the OCC
requires that visitors make an
appointment to inspect comments. You
may do so by calling (202) 649–6700 or,
for persons who are deaf or hard of
hearing, TTY, (202) 649–5597. Upon
arrival, visitors will be required to
present valid government-issued photo
identification and submit to security
screening in order to inspect and
photocopy comments.
All comments received, including
attachments and other supporting
materials, are part of the public record
and subject to public disclosure. Do not
include any information in your
comment or supporting materials that
you consider confidential or
inappropriate for public disclosure.
Board: You may submit comments,
which should refer to ‘‘FFIEC 031,
FFIEC 041, and FFIEC 051,’’ by any of
the following methods:
• Agency Web site: http://
www.federalreserve.gov. Follow the
instructions for submitting comments at:
http://www.federalreserve.gov/general
info/foia/ProposedRegs.cfm.
• Federal eRulemaking Portal: http://
www.regulations.gov. Follow the
instructions for submitting comments.
• Email: regs.comments@
federalreserve.gov. Include the reporting
form numbers in the subject line of the
message.
• Fax: (202) 452–3819 or (202) 452–
3102.
• Mail: Robert DeV. Frierson,
Secretary, Board of Governors of the
Federal Reserve System, 20th Street and
Constitution Avenue NW., Washington,
DC 20551.
All public comments are available
from the Board’s Web site at
DATES:

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Federal Register / Vol. 82, No. 5 / Monday, January 9, 2017 / Notices
www.federalreserve.gov/generalinfo/
foia/ProposedRegs.cfm as submitted,
unless modified for technical reasons.
Accordingly, your comments will not be
edited to remove any identifying or
contact information. Public comments
may also be viewed electronically or in
paper in Room MP–500 of the Board’s
Martin Building (20th and C Streets
NW.) between 9:00 a.m. and 5:00 p.m.
on weekdays.
FDIC: You may submit comments,
which should refer to ‘‘FFIEC 031,
FFIEC 041, and FFIEC 051,’’ by any of
the following methods:
• Agency Web site: https://
www.fdic.gov/regulations/laws/federal/.
Follow the instructions for submitting
comments on the FDIC’s Web site.
• Federal eRulemaking Portal:
https://www.regulations.gov. Follow the
instructions for submitting comments.
• Email: [email protected].
Include ‘‘FFIEC 031, FFIEC 041, and
FFIEC 051’’ in the subject line of the
message.
• Mail: Manuel E. Cabeza, Counsel,
Attn: Comments, Room MB–3007,
Federal Deposit Insurance Corporation,
550 17th Street NW., Washington, DC
20429.
• Hand Delivery: Comments may be
hand delivered to the guard station at
the rear of the 550 17th Street Building
(located on F Street) on business days
between 7:00 a.m. and 5:00 p.m.
Public Inspection: All comments
received will be posted without change
to https://www.fdic.gov/regulations/
laws/federal/ including any personal
information provided. Paper copies of
public comments may be requested from
the FDIC Public Information Center by
telephone at (877) 275–3342 or (703)
562–2200.
Additionally, commenters may send a
copy of their comments to the OMB
desk officer for the agencies by mail to
the Office of Information and Regulatory
Affairs, U.S. Office of Management and
Budget, New Executive Office Building,
Room 10235, 725 17th Street NW.,
Washington, DC 20503; by fax to (202)
395–6974; or by email to oira_
[email protected].
FOR FURTHER INFORMATION CONTACT: For
further information about the proposed
revisions to the Call Report described in
this notice, please contact any of the
agency staff whose names follow. In
addition, copies of the FFIEC 031 and
FFIEC 041 Call Report forms and the
proposed FFIEC 051 report form can be
obtained at the FFIEC’s Web site
(https://www.ffiec.gov/ffiec_report_
forms.htm).
OCC: Kevin Korzeniewski, Counsel,
(202) 649–5490 or, for persons who are

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deaf or hard of hearing, TTY, (202) 649–
5597, Legislative and Regulatory
Activities Division, Office of the
Comptroller of the Currency, 400 7th
Street SW., Washington, DC 20219.
Board: Nuha Elmaghrabi, Federal
Reserve Board Clearance Officer, (202)
452–3884, Office of the Chief Data
Officer, Board of Governors of the
Federal Reserve System, 20th and C
Streets NW., Washington, DC 20551.
Telecommunications Device for the Deaf
(TDD) users may call (202) 263–4869.
FDIC: Manuel E. Cabeza, Counsel,
(202) 898–3767, Legal Division, Federal
Deposit Insurance Corporation, 550 17th
Street NW., Room MB–3007,
Washington, DC 20429.
SUPPLEMENTARY INFORMATION: The
agencies are proposing to create a new
Call Report for eligible small
institutions, the foundation for which is
a currently approved collection of
information for each agency. In
addition, the agencies are proposing
revisions to data items reported on the
FFIEC 041 and FFIEC 031 Call Reports.
Report Title: Consolidated Reports of
Condition and Income (Call Report).
Form Numbers: FFIEC 051 (proposed
for eligible small institutions), FFIEC
041 (for banks and savings associations
with domestic offices only), and FFIEC
031 (for banks and savings associations
with domestic and foreign offices).
Frequency of Response: Quarterly.
Affected Public: Business or other forprofit.
Type of Review: Revision and
extension of currently approved
collections.
OCC
OMB Control No.: 1557–0081.
Estimated Number of Respondents:
1,383 national banks and federal savings
associations.
Estimated Average Burden per
Response: 50.03 burden hours per
quarter to file.
Estimated Total Annual Burden:
276,766 burden hours to file.
Board
OMB Control No.: 7100–0036.
Estimated Number of Respondents:
825 state member banks.
Estimated Average Burden per
Response: 54.00 burden hours per
quarter to file.
Estimated Total Annual Burden:
178,200 burden hours to file.
FDIC
OMB Control No.: 3064–0052.
Estimated Number of Respondents:
3,824 insured state nonmember banks
and state savings associations.

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Estimated Average Burden per
Response: 48.08 burden hours per
quarter to file.
Estimated Total Annual Burden:
735,432 burden hours to file.
The estimated average burden hours
collectively reflect the estimates for the
FFIEC 031, the FFIEC 041, and the
proposed FFIEC 051 reports. When the
estimates are calculated by type of
report across the agencies, the estimated
average burden hours per quarter are
128.05 (FFIEC 031), 74.88 (FFIEC 041)
and 44.94 (FFIEC 051). Furthermore, the
estimated burden per response for the
quarterly filings of the Call Report is an
average that varies by agency because of
differences in the composition of the
institutions under each agency’s
supervision (e.g., size distribution of
institutions, types of activities in which
they are engaged, and existence of
foreign offices).
The agencies received ten comments
on the burden estimates. One
commenter recommended including
time to review instructions for the
applicable form, even if data items in
that form are not applicable to the
institution. The agencies also received
comments from institutions with
estimates of the time it takes their
institutions to prepare the current FFIEC
041 Call Report. The majority of these
estimates ranged from 40–80 hours per
quarter, with one response of 268 hours
per quarter. Three commenters stated
that preparing the Call Report costs
approximately $1,000 annually for
software. In response to the comments
on methodology, the agencies have
revised their calculation for their
burden estimates. In addition to the
estimated time for gathering and
maintaining data in the required form
and completing those Call Report data
items for which an institution has a
reportable (nonzero) amount, which
have been included in the agencies’
burden estimates, the revised
methodology incorporates time for
reviewing instructions for all items,
even if the institution determines it does
not have a reportable amount. The
agencies have also added estimated
burden hours for verifying the accuracy
of amounts reported in the Call Report.
As stated earlier, the agencies are also
separating the estimated burden by type
of report, to highlight the estimated
burden reduction between the FFIEC
041 and FFIEC 051 reports. While the
agencies’ burden estimates are on the
lower end of the ranges provided by
commenters, these estimates are based
on average times to complete each data
item factoring in the varying levels of
automation versus manual interventions

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that exist across institutions for every
data item.
One commenter estimated that the
incremental burden associated with the
one-time conversion from the FFIEC 041
to the FFIEC 051 would be
approximately 160 hours, primarily for
training, and approximately $350 for
software. Due to the various factors that
could affect the time and cost of
switching to the FFIEC 051, including
training needs, the type of existing
systems and automation at an
institution, and any cost from software
vendors to enable an institution to file
the new form, the agencies have not
provided an estimate of this conversion
burden. The agencies reiterate that
adopting the FFIEC 051 form is
optional, and each institution should
weigh the estimated time savings from
using that form with the one-time
burden to switch to the FFIEC 051 from
the FFIEC 041.
General Description of Reports
Institutions submit Call Report data to
the agencies each quarter for the
agencies’ use in monitoring the
condition, performance, and risk profile
of individual institutions and the
industry as a whole. Call Report data
serve a regulatory or public policy
purpose by assisting the agencies in
fulfilling their missions of ensuring the
safety and soundness of financial
institutions and the financial system
and protecting consumer financial
rights. The data also serve public policy
purposes associated with agencyspecific missions affecting national and
state-chartered institutions, e.g.,
monetary policy, financial stability, and
deposit insurance. Call Reports are the
source of the most current statistical
data available for identifying areas of
focus for on-site and off-site
examinations. The agencies use Call
Report data in evaluating institutions’
corporate applications, including, in
particular, interstate merger and
acquisition applications for which, as
required by law, the agencies must
determine whether the resulting
institution would control more than 10
percent of the total amount of deposits
of insured depository institutions in the
United States. Call Report data also are
used to calculate institutions’ deposit
insurance and Financing Corporation
assessments and national banks’ and
federal savings associations’ semiannual
assessment fees.
These information collections are
mandatory: 12 U.S.C. 161 (for national
banks), 12 U.S.C. 324 (for state member
banks), 12 U.S.C. 1817 (for insured state
nonmember commercial and savings
banks), and 12 U.S.C. 1464 (for federal

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and state savings associations). At
present, except for selected data items
and text, these information collections
are not given confidential treatment.
Current Actions
I. Introduction
On August 15, 2016, the agencies
requested comment for 60 days on a
proposal for a new Consolidated Reports
of Condition and Income for Eligible
Small Institutions (FFIEC 051) along
with various proposed revisions to the
existing Call Report requirements
(FFIEC 031 and FFIEC 041).1 The FFIEC
051 was created by removing items or
reducing the frequency of items
reported in the FFIEC 041, as detailed
in Appendix B. The FFIEC 051 and the
revisions to the FFIEC 031 and FFIEC
041 are the result of a formal initiative
launched by the FFIEC in December
2014 to identify potential opportunities
to reduce burden associated with Call
Report requirements for community
institutions. The most significant
actions under this initiative are
community institution outreach efforts,
internal surveys of users of Call Report
data at FFIEC member entities, and the
proposal for a streamlined Call Report
for small institutions. Additional
information about the initiative can be
found in the August 2016 notice, along
with two other notices related to actions
taken under that initiative.2
The comment period for the August
2016 notice ended on October 14, 2016.
General comments on the notice are
summarized in Section II. In Section III,
the agencies provide more details on the
comments received on the FFIEC 051
and any changes the agencies are
making in response to those comments.
In Section IV, the agencies address
comments on the proposed changes to
the FFIEC 031 and FFIEC 041 Call
Reports. In Section V, the agencies
provide information about additional
specific suggestions received from
commenters to improve all versions of
the Call Report and any changes the
agencies are making in response to those
comments. With OMB approval, the
effective date for the initial
implementation of the FFIEC 051 and
the revisions to the existing FFIEC 041
and FFIEC 031 would be March 31,
2017.
II. General Comments on the Proposal
The agencies collectively received
comments on the proposal from
approximately 1,100 entities, including
individuals, banking organizations,
81 FR 54190 (August 15, 2016).
80 FR 56539 (September 18, 2015) and 81
FR 45357 (July 13, 2016).

bankers’ associations, and a government
entity.3 General comments on the
proposed FFIEC 051 and existing FFIEC
031 and FFIEC 041 Call Reports are
included in this section. The agencies
provide information regarding
comments on specific aspects of the
proposed FFIEC 051 and the proposed
revisions to the existing Call Reports in
more detail in Sections III and IV,
respectively. Additional specific
suggestions provided by commenters on
the existing Call Reports and the
proposed FFIEC 051 are included in
Section V.
A. General Comments on the Proposed
FFIEC 051
Commenters expressed mixed
opinions on the proposed FFIEC 051.
Approximately 25 commenters
representing banking organizations,
bankers’ associations, and a government
entity supported the effort put forth by
the agencies. One bankers’ association
stated that the initial proposal was ‘‘a
positive step in an ongoing, iterative
process’’ that shows a ‘‘modest but
material burden relief to institutions
eligible to file the [FFIEC 051] report.’’
One institution stated that the proposed
FFIEC 051 would assist small banks by
reducing preparation time and
minimizing confusion by removing
schedules related to activities in which
the bank does not engage. Another
commenter stated that this proposal was
a good start by removing items that have
no relationship with the reporting
institution. Another commenter agreed
with the proposal to shorten the length
of the Call Report and the instructions,
which would reduce the time spent
reviewing updates to determine items
that may or may not be applicable to the
bank. One commenter stated the
reduction and the removal of nonrelevant data items for noncomplex
institutions saves both time and money.
The government entity stated it uses
certain data items in the Call Report in
preparing national economic reports,
and encouraged the agencies to continue
collecting those items.
On the other hand, the majority of
commenters from banking organizations
and bankers’ associations responded
that there was no perceived impact by
adopting the FFIEC 051. Many of the
banking organizations stated that the
data items proposed to be removed were
not reported currently by their
institutions; therefore, the changes
would not impact their burden in
preparing the Call Report. Three of the
bankers’ associations stated that the

1 See
2 See

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3 The agencies received approximately 100
unique letters and 1,000 form letters.

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Federal Register / Vol. 82, No. 5 / Monday, January 9, 2017 / Notices
agencies removed items largely not
reported, and related to activities not
engaged in, by community banks.
Another institution responded that by
making the change to the FFIEC 051, it
would add burden at the conversion
date with little time savings in future
filings. One commenter stated that the
inclusion of the supplemental schedule
(Schedule SU) could actually increase
burden, as banks must use the same
processes or new processes to verify the
data (or inapplicability) of the new
supplemental items.
The agencies recognize that not all
community institutions eligible to file
the FFIEC 051 will see an immediate
and large reduction in burden by
switching to that form. Some of the
items that were removed from the FFIEC
041 to create the FFIEC 051 only needed
to be reported by institutions with assets
of $1 billion or more. Other items not
included in the FFIEC 051 applied to
institutions of all sizes, but may not
have applied to every community
institution, due to the nature of each
institution’s activities. Approximately
100 data items would be collected at a
reduced frequency in the FFIEC 051. For
example, in creating the FFIEC 051, the
agencies have removed from the FFIEC
041 the data items on Schedule RC–L,
Derivatives and Off-Balance Sheet
Items, in which the more than 700
eligible institutions that have derivative
contracts have been required to report
the gross positive and negative fair
values of these contracts. The agencies
also have reduced from quarterly to
semiannually the reporting frequency in
the FFIEC 051 of Schedule RC–C, Part
II, Loans to Small Businesses and Small
Farms, which is applicable to the
approximately 5,200 institutions eligible
to file the FFIEC 051,4 and Schedule
RC–A, Cash and Balances Due from
Depository Institutions, which applies
to the more than 1,400 eligible
institutions that have $300 million or
more in total assets. Additionally, as
noted earlier, the agencies are
shortening the instructions associated
with the FFIEC 051, so that community
bankers will not need to review as many
nonapplicable instructions, or the
associated changes to those instructions
that may occur in the future. Taken
together, the agencies believe these
changes are a positive step toward
providing meaningful Call Report
burden relief to community institutions.
A majority of the commenters that did
not favor the proposed FFIEC 051
suggested the agencies adopt a ‘‘shortform’’ Call Report to be filed in the first
4 See Section III for further discussion of this
change in reporting frequency.

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and third quarters. The short-form Call
Report recommended by commenters
would consist only of an institution’s
balance sheet, income statement, and
statement of changes in equity capital.
The institution would file a full Call
Report including all supporting
schedules in the second and fourth
quarters.
The agencies recognize that the
information requested in the Call Report
is often more granular than information
presented in standard financial
statements, including the notes to the
financial statements, and can require
refining or subdividing the information
contained in accounts reported in an
institution’s general ledger system or
core processing systems. This process
may be burdensome, particularly when
account balances have not materially
changed from the prior quarter.
However, one element that sets banking
apart from other industries is the
regulatory framework, particularly the
provision of Federal deposit insurance
and the important role of financial
intermediation, which requires safety
and soundness supervision and
examination. A key component of bank
supervision is reviewing granular
financial data about an institution’s
activities to identify changes in those
activities and in the institution’s
condition, performance, and risk profile
from quarter to quarter that suggest
areas for further investigation by the
institution’s supervisory agency. For
example, granular data on loan
categories, past due and nonaccrual
loans, and loan charge-offs and
recoveries 5 feed into an analysis of
credit risk, while data on loan, security,
time deposit, and other borrowed
money maturities and repricing dates 6
feed into analyses of interest rate risk
and liquidity risk. Much of this analysis
occurs off-site, so an institution may not
be aware of the extent of this process
unless it identifies anomalies or other
‘‘red flags’’ at the institution. Even then,
some anomalies and other ‘‘red flags’’
may be discussed immediately with the
institution, while other concerns are
flagged for investigation at the next onsite examination. The earlier that
anomalies, upon immediate follow-up,
are found to evidence deficiencies in
risk management or deterioration in an
institution’s condition, the less difficult
it will be for the institution to
implement appropriate corrective
action. In this context, with full-scope
on-site examinations occurring no less
5 Reported on Schedules RI–B; RC–C, Part I; and
RC–N.
6 Reported on Schedules RC–B; RC–C, Part I;
RC–E; and RC–M.

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than once during each 18-month period
for institutions that have total assets of
less than $1 billion and meet certain
other criteria, quarterly data are
necessary for many of the data items in
the Call Report in order for an
institution’s supervisory agency to have
a sufficient number of data points to
both identify and distinguish between
one-time anomalies and developing
trends at the institution. Moreover, the
agencies note that extending the
examination cycle to 18 months for
certain qualifying institutions is
discretionary, and the analysis of trends
in a particular institution’s Call Report
data is a significant factor in deciding
whether to exercise that discretion with
respect to that institution.
In addition to supporting the
identification of higher-risk situations,
enabling timely corrective action for
such cases, and justifying the extended
examination cycle, the quarterly
reporting of the more granular Call
Report items also aids in the
identification of low-risk areas prior to
on-site examinations, allowing the
agencies to improve the allocation of
their supervisory resources and increase
the efficiency of supervisory
assessments, which reduces the scope of
examinations in these areas, thereby
reducing regulatory burden. While the
quarterly monitoring process enabled by
the more granular Call Report items
historically has focused on raising ‘‘red
flags,’’ similar emphasis has also been
placed on the identification of low-risk
situations. A six-month reporting cycle
for the more granular Call Report items
would hamper the agencies’ ability to
form timely risk assessments and so
could stymie efforts to improve the
focus of on-site examinations for lowrisk institutions. In this manner, an
effort to reduce regulatory burden by
lengthening the reporting cycle for the
more granular Call Report items could
limit the agencies’ opportunities to
reduce burden for on-site examinations.
In addition to safety and soundness
data, other data items are required
quarterly due to various statutes or
regulations. Leverage ratios based on
average quarterly assets and risk-based
capital ratios are necessary under the
prompt corrective action framework
established under 12 U.S.C. 1831o.7
Data on off-balance sheet assets and
liabilities are required every quarter for
which an institution submits a balance
sheet to the agencies pursuant to 12
U.S.C. 1831n.8 Granular data on deposit
liabilities and data affecting risk
assessments for deposit insurance are
7 Reported
8 Reported

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on Schedules RC–K and RC–R.
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required four times per year under 12
U.S.C. 1817.9
Further, the public availability of
most quarterly Call Report information
from institutions that are not publicly
held is desired by their depositors
(particularly those whose deposits are
not fully insured), other creditors,
investors, and other institutions. An
institution’s depositors and other
creditors may use quarterly Call Report
information to perform their own
assessments of the condition of the
institution. Existing and potential
investors may evaluate Call Report data
to assess an institution’s condition and
future prospects; the absence of
quarterly information could impair the
institution’s ability to raise capital or
could limit the liquidity of the
institution’s shares for existing
stockholders. Other institutions that
engage in transactions with the
reporting institution may utilize Call
Report information to assess the
condition of their counterparties to
these transactions. In addition, some
institutions use peer analysis to
benchmark against local competitors
using data obtained from their Call
Reports directly, or by using third-party
vendors who often leverage information
from the agencies’ repository of Call
Report data. For example, as part of
their financial control structures, some
institutions analyze their allowance for
loan and lease losses (ALLL) by
comparing their delinquency ratios and
their ratios of ALLL to loans and leases
to peer group ranges and averages.
While the agencies understand the
commenters’ desire for a ‘‘short-form’’
Call Report, for the reasons stated above,
the agencies did not adopt this
suggestion. In addition to the basic
financial statements, the most
streamlined quarterly report possible
must also include quarterly data
required by statute or regulation, along
with quarterly data necessary for
adequate supervision by the agencies.
However, as part of the continuing
burden reduction efforts, the agencies
will continue to review the quarterly
data collected in the proposed FFIEC
051 and existing FFIEC 031 and FFIEC
041 reports that go beyond the statutory
or regulatory requirements or essential
supervisory needs. For example, as
described in Section III, the agencies are
revising Schedule RC–C, Part II, in the
FFIEC 051 to reduce its reporting
frequency from quarterly to semiannual
for all institutions that file the FFIEC
051.
9 Reported

on Schedules RC–E and RC–O.

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B. General Comments on the Call Report
Initiatives
The agencies are still engaged in the
statutorily mandated review of the
existing Call Report data items (Full
Review).10 The agencies are conducting
the Full Review as a series of nine
surveys of internal users of Call Report
data within the FFIEC member entities.
Proposed changes resulting from the
first three surveys were included in the
August 2016 proposal, and a summary
of the member entities’ uses of the data
items retained in the Call Report
schedules covered in these three
surveys is included as Appendix A. The
agencies are analyzing the results of four
additional surveys, and still need to
collect and review data from the final
two surveys to determine any future
proposed revisions to the FFIEC 031,
FFIEC 041, and FFIEC 051. Burdenreducing reporting changes to these
three versions of the Call Report from
the remaining six surveys will be
proposed in future Federal Register
notices with an anticipated
implementation date of March 31, 2018.
The agencies described this staged
approach to proposing changes to the
FFIEC 031, FFIEC 041, and FFIEC 051
resulting from the Full Review in their
August 2016 proposal, but asked
whether it would be less burdensome to
delay all the changes to the Call Report
until the completion of the Full Review.
The agencies received comments
about the burden reduction initiative
and the Full Review. On the timing of
future revisions, one commenter stated
that it would not matter, while another
commenter wanted the changes
implemented as soon as possible. Three
commenters recommended adopting all
of the changes at once. These
commenters stated it is more
burdensome to deal with more frequent
changes to the Call Report, even if those
changes would reduce burden. Six
commenters sought a better
understanding for the agencies’ use of
the Call Report data items submitted by
institutions. Two bankers’ associations
requested a published report of how the
data are used either by individual line
item or by schedule.
The agencies are cognizant of the
burden caused by frequent changes to
the Call Report, but also must consider
the ongoing burden imposed until the
completion of the review by collecting
data items the agencies have agreed are
no longer necessary. In an attempt to
balance those concerns, the agencies
10 Section 604 of the Financial Services
Regulatory Relief Act of 2006 (12 U.S.C.
1817(a)(11)) mandates that this review occur every
five years.

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plan to propose changes related to the
user surveys in two future notices. The
agencies already included the results
from the first three user surveys in the
August 2016 notice. The next notice
would include changes from a second
set of user surveys and is expected to be
issued in early 2017. The last notice
would include any changes from a third
and final set of user surveys and is
expected to be issued in late 2017. The
proposed effective date for changes in
both future notices would be March 31,
2018.
As described earlier in this section
and in response to specific comments in
Sections III and V, a significant amount
of the data collected in the Call Report
is used for safety and soundness
purposes, especially for quarterly offsite monitoring and reviews between
on-site examinations. Additional data
items are required by statute or
regulation. A lesser number of data
items are used for consumer financial
protection purposes or for specific
agency missions, such as deposit
insurance and monetary policy. To
provide additional detail on the uses of
Call Report schedules and data
elements, the agencies are including, in
Appendix A, a summary of the FFIEC
member entities’ uses of specific
schedules and data items from the first
three user surveys conducted in the Full
Review. The agencies plan to publish
similar summaries when proposing
additional changes based on the results
of the second two sets of Full Review
surveys in future notices.
Finally, while it may not directly
reduce burden at this time, as described
in the August 2016 notice, the agencies
will apply a set of guiding principles in
evaluating potential future additions
and revisions to the Call Report. Those
principles are: (1) The data items serve
a long-term regulatory or public policy
purpose by assisting the FFIEC member
entities in fulfilling their missions of
ensuring the safety and soundness of
financial institutions and the financial
system and the protection of consumer
financial rights, as well as agencyspecific missions affecting national and
state-chartered institutions; (2) the data
items to be collected maximize practical
utility and minimize, to the extent
practicable and appropriate, burden on
financial institutions; and (3) equivalent
data items are not readily available
through other means. The agencies
intend to apply these principles with
rigor for items proposed to be added to
the Call Reports, with the goal of
minimizing future burden increases.

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III. Specific Comments on the Proposed
FFIEC 051
A. Eligibility
The agencies proposed to make the
FFIEC 051 available as an option to
eligible small institutions. For purposes
of the FFIEC 051 Call Report, the
agencies proposed to define ‘‘eligible
small institutions’’ as institutions with
total assets less than $1 billion and
domestic offices only. Total assets for
eligibility would be measured as of June
30 each year to determine the
institution’s eligibility to file the FFIEC
051 beginning in March of the following
year. In addition, for an institution
otherwise eligible to file the FFIEC 051,
the institution’s primary federal
regulatory agency, jointly with the state
chartering authority, if applicable, may
require the institution to file the FFIEC
041 instead based on supervisory needs.
In making this determination, the
appropriate agency will consider criteria
including, but not limited to, whether
the eligible institution is significantly
engaged in complex, specialized, or
other higher risk activities.11 The
agencies anticipate making such
determinations only in a limited
number of cases.
The agencies received numerous
comments on eligibility for the FFIEC
051. Eight commenters supported
expanding the threshold. One
commenter suggested using the FDIC’s
definition of a ‘‘community bank’’ (from
the FDIC’s Community Banking Study),
which is based on deposit and lending
activity and certain other criteria rather
than solely asset size, while another
commenter suggested expanding the
FFIEC 051 to all institutions that do not
engage in complex activities. Another
commenter suggested tying the asset
threshold to the definition of ‘‘small
bank’’ under the Community
Reinvestment Act (currently, $1.216
billion and indexed for inflation). Two
commenters recommended using a $10
billion asset threshold, with one of
those commenters suggesting that the
asset threshold be automatically
adjusted for inflation in the future.
At this time, the agencies are retaining
their proposed $1 billion asset-size
threshold to be eligible for the FFIEC
051. This threshold is consistent with
one of the eligibility criteria established
by Congress for community institutions
11 This proposed reservation of authority is
consistent with the reservation of authority
applicable to a holding company with consolidated
total assets of less than $1 billion that would
otherwise file the Board’s FR Y–9SP, Parent
Company Only Financial Statements for Small
Holding Companies (OMB No. 7100–0128). See
page GEN–1 of the instructions for the FR Y–9SP.

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to be eligible for an 18-month
examination cycle rather than the
standard 12-month cycle.12 The
agencies are considering other size
thresholds and other eligibility criteria,
such as whether relevant criteria could
be developed for determining that an
institution should be considered a
‘‘community’’ institution for Call Report
purposes; however, an asset-size
threshold tied to an existing statutory
basis was chosen to keep the initial
eligibility criteria simple and
transparent, and avoid delaying the
proposed March 31, 2017, initial
implementation date for those eligible
institutions interested in beginning to
file the FFIEC 051 as of that date while
the agencies evaluate additional
potential eligibility criteria. The
agencies plan to review additional data
in determining whether to propose any
changes to the initial eligibility
threshold in the future. The agencies are
also making one revision to the
eligibility criteria to disallow advanced
approaches institutions 13 from being
eligible to use the FFIEC 051.14 Even
though such an institution may be
under the $1 billion asset-size
threshold, it is part of a consolidated
banking organization with assets greater
than $250 billion and as such the
agencies do not believe such an
institution shares the same risks as
eligible small institutions.
The agencies also asked whether
filing the FFIEC 051 by eligible
institutions should be mandatory or
optional. Six commenters supported
allowing the FFIEC 051 to be optional.
The agencies agree with the commenters
and will continue to offer it as an option
to eligible small institutions that would
otherwise need to file the FFIEC 041. If
an institution is eligible for and chooses
to adopt the FFIEC 051, the agencies
expect the institution will continue
filing that version of the report going
forward as long as it remains eligible.15
12 See 12 U.S.C. 1820(d), as amended by Section
83001 of the Fixing America’s Surface
Transportation Act, Public Law 114–94, 129 Stat.
1312 (2015). The $1 billion asset-size threshold for
the proposed FFIEC 051 also is consistent with the
incremental approach taken by Congress when
increasing the threshold for the Board’s Small Bank
Holding Company and Savings and Loan Holding
Company Policy Statement; see Public Law 113–
250 (December 18, 2014).
13 See 12 CFR 3.100(b) (OCC); 12 CFR 217.100(b)
(Board); 12 CFR 324.100(b) (FDIC).
14 As a consequence, the data items in Schedule
RC–R that are applicable only to advancedapproaches institutions would be removed from the
FFIEC 051.
15 An institution whose assets remain below $1
billion as of June 30 of any year may choose to file
the FFIEC 041 instead of the FFIEC 051 beginning
with the first quarter of the following calendar year.
An institution’s primary federal supervisory agency

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If an institution’s assets increase to $1
billion or more as of June 30 of any
calendar year, the institution must
return to filing the FFIEC 041 beginning
with the first quarter of the following
calendar year.
The agencies received three
comments on the proposed reservation
of authority for filing the FFIEC 051.
Two commenters opposed this
reservation of authority, stating that the
language was too broad and would
allow too much discretion to examiners
to arbitrarily make institutions change
their version of the Call Report. One of
these commenters suggested a process
where any determination by an
examiner that an institution must revert
to the FFIEC 041 should be
automatically appealable to the agency’s
Ombudsman. The other commenter
recommended more clearly defining and
limiting the scenarios in which the
agencies would consider making an
institution revert to filing the FFIEC
041. The agencies acknowledge the
criteria to use the reservation of
authority listed in the notice could be
interpreted more broadly than the
agencies intended. The agencies would
consider using the reservation of
authority if an institution has a large
amount of activity in one or more
complex activities that would be
reported on one of the schedules or
items proposed to be eliminated in the
FFIEC 051. These schedules include
Schedules RC–D (trading activity), RC–
L (off-balance sheet derivatives), RC–P
(mortgage banking), RC–Q (fair value
measurements), RC–S (servicing,
securitization, and asset sale activities),
and RC–V (variable interest entities).
The agencies do not intend to use this
reservation of authority widely, or to
apply it to institutions that engage only
in activities that are fully reported on
the FFIEC 051. Furthermore, the
exercise of the reservation of authority
would require a decision by a member
of the appropriate agency’s senior
management and would not be at the
discretion of examination staff.
B. Implementation Date
The agencies proposed implementing
the FFIEC 051 beginning March 31,
2017, for all eligible small institutions.
Nine commenters indicated the lead
time was sufficient because most of the
changes between the FFIEC 041 and
FFIEC 051 did not affect their
institutions. Three commenters
suggested delaying the implementation
date. One commenter suggested setting
may approve an institution’s request to change to
the FFIEC 041 in a later quarter of a calendar year
on a case-by-case basis.

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the date at least six months from the
start of the quarter in which the final
changes are published. Another
commenter stated a minimum of one
quarter is needed after the final FFIEC
051 is approved. One institution
suggested a June 30, 2017,
implementation date.
The agencies believe that it is
important to offer this new report form
as an option as early as feasibly
possible, to reduce burden for those
eligible institutions that are able to
switch to the FFIEC 051 beginning with
the March 31, 2017, report date. The
conversion to the FFIEC 051 is optional,
and initial eligibility would be
determined by an institution’s asset size
as of June 30, 2016. For an institution
that qualifies to use the FFIEC 051 and
desires to use that form, but is unable
to do so for the March 31, 2017, report
date, the institution may begin reporting
on the FFIEC 051 as of the June 30,
2017, report date or in a subsequent
quarter of 2017. Alternatively, the
institution could wait until March 31,
2018, to begin reporting on the FFIEC
051, assuming it continues to meet the
eligibility criteria.
C. Comments on Schedule RC–R,
Regulatory Capital
The agencies received approximately
30 comment letters that highlighted the
burden required to prepare Schedule
RC–R, Regulatory Capital. The agencies
received similar comments during their
banker outreach efforts, as well as in
comment letters submitted under a
review of agency regulations required by
the Economic Growth and Regulatory
Paperwork Reduction Act (EGRPRA).16
An institution must calculate its
capital ratios quarterly pursuant to the
prompt corrective action provisions of
statute and the agencies’ regulations.
The agencies revised Schedule RC–R in
March 2015 to include the data items
that would be necessary for an
institution to calculate its regulatory
capital ratios under the agencies’
revised capital rules. The greater detail
of those rules requires a degree of
categorization, recordkeeping, and
reporting that is greater than under the
previously applicable capital rules.
While many of the data fields on
Schedule RC–R may not be applicable to
community institutions not engaged in
complex activities, some community
institutions do engage in activities that
would need to be reported in those
fields to perform the correct calculation
under the capital rules. The agencies are
developing responses to the concerns
16 Public Law 104–208 (1996), codified at 12
U.S.C. 3311.

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about the burden of the regulatory
capital rules raised during the EGRPRA
comment process and the associated
reporting requirements on Schedule
RC–R. If the agencies propose
modifications to the regulatory capital
rules, the agencies would also propose
modifications to the associated
reporting requirements on Schedule
RC–R.
D. Comments on Schedule RC–C, Loans
and Lease Financing Receivables
Twelve commenters emphasized
Schedule RC–C as a significant
contributor to the reporting burden for
smaller institutions. Five banking
organizations specifically highlighted
Schedule RC–C, Part II, Loans to Small
Businesses and Small Farms, as
particularly burdensome and suggested
eliminating the schedule or reducing the
frequency of the data collected. During
the agencies’ banker outreach efforts,
community institutions similarly
highlighted the burden of Schedule RC–
C, and particularly Part II of the
schedule.
In developing the proposed FFIEC
051, the agencies removed 38 items
from Schedule RC–C, Part I, that are
currently reported in the FFIEC 041 and
were identified as having lesser utility
for institutions eligible to file the new
report.
The remaining loan and lease data in
Schedule RC–C, Part I, are critical
inputs to assessing the safety and
soundness of individual institutions
through analysis of the institutions’
credit risk, interest rate risk, and
liquidity risk, including the
identification and analysis of lending
concentrations. The granularity of the
loan categories is also essential for peer
group analysis and industry analysis.
Loan and lease information is also an
important component of agency
statistical models that assess the risk
profile of an institution. In addition,
many community institutions use the
Call Report loan categories when they
measure the estimated credit losses that
have been incurred on groups of loans
with similar risk characteristics in their
calculations of the ALLL each quarter
under U.S. generally accepted
accounting principles (GAAP).
Finally, loan and lease information
assists the agencies in fulfilling their
specific missions. The Board, as part of
its monetary policy mission, relies on
the loan data in Schedule RC–C, Part I,
to provide information on credit
availability and lending conditions not
available elsewhere. Loan and lease
detail at all sizes of institutions is
necessary for monitoring the overall
health of the economy. Reducing loan

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detail or data frequency for smaller
institutions would limit the ability to
monitor credit availability and lending
conditions widely, including in
response to any changes in monetary
policy. At times, loan availability and
lending conditions may be different at
smaller institutions than at larger
institutions. Furthermore, Schedule RC–
C, Part I, data are used to benchmark
weekly loan data collected by the Board
from a sample of both small and large
institutions; the weekly data are used to
estimate weekly loan aggregates for the
banking sector as a whole to provide
more timely input for the purposes of
monitoring the macroeconomy.
The FDIC’s deposit insurance
assessment system for ‘‘established
small banks’’ relies on information
reported by individual institutions for
the Schedule RC–C, Part I, standardized
loan categories in the determination of
the loan mix index in the financial
ratios method, which is used to
determine assessment rates for such
institutions.17
The data collected in Schedule RC–C,
Part II, is based on a statutory
requirement to collect data on small
business and small farm loans on an
annual basis and began in 1993.18 In
2010, the FFIEC changed the reporting
frequency for Schedule RC–C, Part II,
from annual to quarterly. At that time,
the agencies approved the more frequent
collection of these data to improve the
Board’s ability to monitor credit
conditions facing small businesses and
small farms and contribute to its ability
to develop policies intended to address
any problems that arise in credit
markets. The U.S. Department of the
Treasury also identified a particular
need for these data as they worked to
develop policies to ensure that more
small businesses and small farms would
have access to credit. The Board also
found the more frequent data valuable
for monitoring the macroeconomy and
credit availability in particular for the
purposes of monetary policymaking.
However, after extensive analysis by the
Board, the agencies agreed in the August
2016 proposal to reduce the frequency
of Schedule RC–C, Part II, to
semiannually in June and December for
institutions with assets of less than $50
million.
The agencies received five comments
stating that Schedule RC–C, Part II, was
particularly burdensome for their
institutions due to the level of manual
17 See 81 FR 32186–32188 and 32208 (May 20,
2016).
18 See Section 122 of the Federal Deposit
Insurance Corporation Improvement Act of 1991,
Public Law 102–242.

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intervention required to report the data.
This schedule requests the number and
amount currently outstanding of
existing loans in each of these
categories, but categorized by the loans’
original amounts. One banker noted that
their bank had to manually stratify loan
data into the three loan size categories
for each type of loan according to the
loans’ original amounts, and then
manually adjust for lines of credit and
participations purchased and sold to
accurately report the amount currently
outstanding. One bank questioned how
valuable the small business and small
farm loan data are for setting monetary
policy, particularly since the Board had
been setting monetary policy for many
years before the FFIEC began requiring
quarterly data in 2010 and also because
the Call Report data collected in
Schedule RC–C, Part II, does not capture
significant nonbank funding sources for
small businesses such as credit cards
and vendor financing. The agencies
received similar comments about
burden from banker outreach efforts
conducted by the FFIEC member
entities and through the EGRPRA
process. After additional review, the
Board has determined that semiannual
reporting by all institutions filing the
FFIEC 051 would be of sufficient
frequency to meet their data needs.
Therefore, the agencies will collect this
loan information from all institutions
filing the FFIEC 051 in the June and
December quarterly reports only.
E. Coordination With Other Reports
Two commenters from multibank
holding companies stated that the FFIEC
051 does not provide any relief for their
institutions, because many of the items
removed from the FFIEC 041 must still
be reported on the holding company’s
FR Y–9C 19 report and therefore must
still be collected at the bank level. One
of these commenters noted that unless
all banks in a multibank holding
company can use the FFIEC 051, likely
none of them will, as it may be more
difficult to consolidate the information
from different Call Report forms when
completing the FR Y–9C. The Board
notes that for most holding companies
with total assets less than $1 billion, the
holding company can file the FR Y–9SP,
which does not require data being
removed from the FFIEC 051. For
holding companies with total assets of
$1 billion or more, the FR Y–9C does
require a significant amount of
information that is being removed from
the FFIEC 051. The Board believes this
information is necessary on the FR Y–
19 Consolidated Financial Statements for Holding
Companies (FR Y–9C; OMB No. 7100–0128).

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9C, even if the activity is spread among
multiple subsidiary institutions, some of
which may have assets less than $1
billion, for the effective supervision of
the consolidated holding company. In
those cases, the holding company and
its subsidiary institutions can best
determine whether there is any burden
saved at the institution level by filing
the FFIEC 051 rather than the FFIEC
041.
Four commenters stated that the
agencies should reduce duplication
between the Call Report and other
regulatory reports collected by the
agencies. Commenters noted perceived
duplication of one or more data items
with the following reports: FR 2900,20
FR 2644,21 the FDIC’s annual Summary
of Deposits survey,22 and loan data
provided to the institution’s Federal
Home Loan Bank for access to advances.
The agencies do not believe data
collected in these collections are
duplicative of Call Report data. The FR
2900 collects select data on cash and
deposit liabilities for reserve
requirement purposes, from most
institutions on a weekly basis, which
may not coincide with the reporting
date for the Call Report. The FR 2644
collects data on loans, securities, and
borrowings from a small sample of
banks on a weekly basis, which may not
coincide with the reporting date for the
Call Report. The FDIC’s Summary of
Deposits survey collects data on
deposits stratified by branch location
from institutions with branch offices
annually as of each June 30. Deposit
data categorized by branch location is
not available elsewhere. The Federal
Home Loan Banks are not government
agencies, and any data they may collect
in connection with various lending
programs are not readily available for
use by FFIEC member entities.
IV. Proposed Call Report Revisions to
the FFIEC 041 and the FFIEC 031
The agencies proposed revisions to
some of the schedules in the FFIEC 041
and FFIEC 031 Call Reports in response
to the findings of the first three user
surveys at FFIEC member entities
conducted under the Full Review.
Specifically, the following schedules in
the FFIEC 041 and FFIEC 031 versions
of the Call Report would have data
items removed or subject to new or
higher reporting thresholds as a result of
these surveys (see Appendices C and D
20 Report of Transaction Accounts, Other Deposits
and Vault Cash (FR 2900; OMB No. 7100–0087).
21 Weekly Report of Selected Assets and
Liabilities of Domestically Chartered Commercial
Banks and U.S. Branches and Agencies of Foreign
Banks (FR 2644; OMB No. 7100–0075).
22 Summary of Deposits, OMB No. 3064–0061.

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for a complete listing of the affected
data items based on the September 30,
2016, FFIEC 031 and FFIEC 041 Call
Reports, respectively):
• Schedule RI—Income Statement
• Schedule RI–B—Charge-offs and
Recoveries on Loans and Leases and
Changes in Allowance for Loan and
Lease Losses
• Schedule RC–C—Loans and Lease
Financing Receivables
• Schedule RC–E—Deposit Liabilities
• Schedule RC–M—Memoranda
• Schedule RC–N—Past Due and
Nonaccrual Loans, Leases, and Other
Assets
The agencies did not receive any
comments on the specific changes to the
FFIEC 041 and FFIEC 031 in the
proposal, and plan to implement those
changes as proposed.
V. Additional Suggested Revisions
Twelve commenters recommended
additional specific changes for the
agencies to consider on various
schedules of the Call Report. Many of
these commenters did not direct their
comments at a specific version of the
Call Report, so the agencies considered
these comments to improve both the
existing FFIEC 031 and FFIEC 041 Call
Reports and proposed FFIEC 051.
One commenter suggested the
agencies revise Schedule RI–C
(Disaggregated Data on the Allowance
for Loan and Lease Losses) to align with
the loan categories reported on
Schedule RC–C, Part I. The agencies did
not adopt this suggestion. Aligning the
categories would require collecting
additional granular data on Schedule
RI–C, adding approximately 20
categories and 60 total items. The
agencies proposed collecting
disaggregated ALLL data for key
Schedule RC–C, Part I, loan categories
when they proposed to add Schedule
RI–C to the Call Report in 2011.
However, commenters on that proposal
questioned the reporting of ALLL data
for these key Call Report loan categories.
They recommended reducing the
number of loan categories and using
broader portfolio segments that would
better align with their loan loss
allowance methodologies, which the
agencies did in the final implementation
of Schedule RI–C in 2013. The agencies
do not believe that changing the
schedule to require additional
granularity of data is necessary for the
supervision of the institutions to which
this schedule is currently applicable. In
this regard, the agencies do not collect
Schedule RI–C from institutions with
assets less than $1 billion and it would
not be included in the FFIEC 051.

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Three commenters suggested
revisions to Schedule RI–E
(Explanations). One commenter
suggested adjusting the criteria to
separately disclose individual
components of other noninterest income
and other noninterest expense. The
agencies’ current criteria require
separate disclosure if a component
within one of those income statement
categories is greater than $100,000 and
3 percent of the total balance of that
category.23 The commenter suggested
adjusting the criteria to the greater of
$100,000 and 5 to 7 percent of the total
balance. Another commenter suggested
reporting Schedule RI–E detail on other
noninterest income and other
noninterest expense annually on the
December 31 Call Report, as the
commenter stated the data are primarily
useful on an annual rather than
quarterly basis. Another commenter
suggested providing definitions for each
of the components of other noninterest
income and other noninterest expense
for which preprinted captions are
provided in Schedule RI–E. The
agencies plan to review the threshold
for separately disclosing individual
components and the frequency of the
data collection as part of the ongoing
Full Review. The agencies do not plan
to provide specific definitions for the
components of other noninterest income
and other noninterest expense
represented by preprinted captions. The
agencies added preprinted captions for
these components to assist all
institutions, including community
institutions, as they were the most
frequently disclosed components. Not
having preprinted captions for such
components would necessitate each
institution manually entering its own
captions for those components of other
noninterest income and other
noninterest expense exceeding the
reporting threshold. However, the
agencies do not want to impose a
regulatory definition for these
individual components, which could
require institutions to adjust their
internal definitions to line up with the
agencies’ definitions. The agencies use
this information primarily for the
supervision of individual institutions
rather than for peer group comparison,
so imposing uniform definitions across
23 Prior to 2001, the agencies required separate
disclosure of components greater than 10 percent of
all other noninterest income or other noninterest
expense. In 2001, the agencies revised the threshold
to 1 percent of total interest income plus total
noninterest income. In 2008, the agencies changed
the threshold to 3 percent of other noninterest
income or other noninterest expense with a $25,000
floor. The floor was raised to $100,000 effective
September 30, 2016, while retaining the percentage
threshold.

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institutions is not necessary for
supervisory review. Detailed lists of
components of other noninterest income
and other noninterest expense can be
found in the instructions for Schedule
RI, items 5.1 and 7.d, respectively. The
agencies plan to clarify the instructions
for these two Schedule RI data items to
better indicate the linkage between the
components of other noninterest income
and other noninterest expense listed in
these instructions and the preprinted
captions provided in Schedule RI–E.
One commenter suggested the
agencies review the intangible asset
breakout on Schedule RC, item 10, and
Schedule RC–M, item 2, and suggested
combining goodwill and other
intangible assets on Schedule RC. The
agencies need additional time to
consider this request, and will consider
it within the next set of proposed Call
Report revisions.
Six commenters stated that Schedule
RC–E (Deposit Liabilities) and RC–O
(Other Data for Deposit Insurance and
FICO Assessments) were particularly
burdensome and suggested simplifying
or consolidating the deposit data on
these schedules. Some commenters
specifically noted the breakout of
deposit information by source, use, and
balance as time-consuming, especially
for Memorandum items 1 through 4 on
Schedule RC–E. Two commenters noted
that the FDIC’s deposit insurance
assessments currently are calculated
based on average total assets and
average tangible equity, so the deposit
data is not necessary for the vast
majority of banks.24 Three commenters
also questioned why the agencies
maintain a stratification of certain
deposits in Schedule RC–E into those
with balances less than $100,000,
$100,000 through $250,000, and more
than $250,000 even though the deposit
insurance limit is currently $250,000,
and stated this stratification was
particularly burdensome as it required a
significant amount of manual
intervention. Two commenters stated
that separating out Individual
Retirement Accounts (IRA) data from
general deposits on Schedule RC–O was
particularly burdensome, with one
commenter noting their bank had to
further identify and separate out
Coverdell Education Savings Accounts
(formerly called Education IRAs) from
the bank’s other IRA account balances to
add back to the non-retirement
accounts.
Schedule RC–E categorizes deposits
based on source (brokered or non-

brokered) and type of account (time
deposit, demand deposit, savings
deposit), and by deposit size within
certain of those categories. The
reporting of deposit data for some of
these categories is required by statute.25
Reporting of time deposits with
balances less than $100,000 in Schedule
RC–E, including certain Memorandum
items to adjust that amount, is tied to
the Board’s measurement of the money
supply.26 Schedule RC–O,
Memorandum item 1, categorizes
deposits based on purpose (for
retirement or not for retirement) and
subdivided by deposit size, as the
deposit insurance limit applies
separately to retirement and nonretirement accounts. These deposit data
also are necessary for the FDIC to
calculate the reserve ratio each quarter,
which is the ratio of the net worth of the
Deposit Insurance Fund (DIF) to the
aggregate estimated insured deposits.27
The agencies previously approved
revisions to Schedule RC–E (and
Schedules RI and RC–K) to replace most
segmentations of deposits less than
$250,000 that are not needed to
calculate the money supply with
segmentations based on deposits of
more than $250,000 for consistency
with the deposit insurance limits
currently in effect. These revisions will
be implemented beginning March 31,
2017.28 The agencies are not making any
revisions to the classification of
Coverdell accounts, as the reporting of
deposits by purpose is tied to the FDIC’s
provision of deposit insurance.
One commenter stated that the data
on Schedules RC–F (Other Assets) and
RC–G (Other Liabilities) did not change
significantly for community banks from
quarter to quarter and should be
reported annually instead. The agencies
did propose reducing the frequency by
which institutions must report the
significant components of all other
assets and all other liabilities on these
two schedules to semiannual in the
FFIEC 051 in the August 2016 notice.
The agencies will be considering both
the data items and frequency of
reporting for these two schedules for all
versions of the Call Report in the Full
Review, and will consider the
commenter’s suggestions in that
process.
One commenter stated that Schedule
RC–K (Quarterly Averages) was
particularly burdensome, as the bank’s
general ledger provides point-in-time
25 For

example, 12 U.S.C. 1817(a)(5) and (9).
definition of M2, https://www.federal
reserve.gov/faqs/money_12845.htm.
27 See 12 U.S.C. 1813(y)(3).
28 See 81 FR 45357 (July 13, 2016).
26 See

24 Deposit data affects the assessments at certain
institutions, such as bankers’ banks and custodial
banks.

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amounts and manual intervention is
needed to calculate quarterly averages.
The agencies note that average total
assets is necessary for various purposes,
including prompt corrective action and
deposit insurance assessments.29 The
agencies will be considering both the
data items and frequency of reporting
for this schedule in the Full Review,
and will consider the commenter’s
suggestions in that process.
Three commenters stated that
Schedule RC–L (Derivatives and OffBalance Sheet Items) was particularly
difficult to complete, as some items
defined in that schedule do not align
with definitions for similar items in
Schedule RC–R, particularly for overthe-counter (OTC) derivatives. The
commenters also noted certain items
included in Schedule RC–L, such as
‘‘commitments to make a commitment,’’
are difficult to define and track. One
commenter suggested lining up the loan
commitment categories on Schedule
RC–L with the loan categories on
Schedule RC–C, Part I. The agencies are
investigating alternatives to the current
definitions in Schedule RC–L, and
whether they can be more closely
aligned with definitions used in the
agencies’ regulatory capital rules, which
is the basis for Schedule RC–R, for
inclusion in a future notice. The
agencies do not plan to align the loan
categories between Schedules RC–L and
RC–C, Part I. The loan categories on
Schedule RC–C, Part I, are much more
granular than in Schedule RC–L.
Reducing the granularity of categories
on Schedule RC–C, Part I, would impair
the agencies’ ability to use that data for
safety and soundness monitoring, while
increasing the granularity on Schedule
RC–L would impose additional burden
to collect items the agencies do not
believe are necessary.
One commenter recommended
reducing the frequency of certain data
items in Schedule RC–M (Memoranda)
to annual. Specifically, items 7 through
9, 11, and 12 do not change from quarter
to quarter at the commenter’s bank. Item
7 collects data on assets under
management in proprietary mutual
funds and annuities. Item 8 collects
information on an institution’s internet
Web site addresses and trade names.
Item 9 asks about internet Web site
transactional capability. Items 11 and 12
collect information on certain bank
powers. The agencies proposed in the
August 2016 notice to reduce the
frequency for items 7, 9, 11, and 12 from
quarterly to annual. The agencies will
continue collecting item 8 on a quarterly
basis to provide more accurate, timely,
29 See

12 U.S.C. 1831o and 12 CFR 327.5.

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and complete information to the FDIC,
depositors, and the general public on
the insured status of entities identifying
themselves as FDIC-insured depository
institutions than would occur through
annual reporting.
One commenter requested that the
agencies add control totals to Schedule
RC–N for past due and nonaccrual
loans, leases, and other assets to allow
easier validation of the accuracy of the
reported data to the institution’s own
records. The agencies also noted during
their on-site banker outreach efforts that
some institutions appended their own
control totals on this form. The agencies
agree with the suggestion, and plan to
revise Schedule RC–N on the FFIEC
031, 041, and 051. For the same reason,
the agencies will also revise Schedule
RC–C, Part I, and Schedule RC–N to add
control totals for troubled debt
restructurings in Memorandum item 1
of each schedule. While these changes
would add additional data items to
these two schedules, the data items
would be simple mathematical totals of
existing data items and would not
require the institution to obtain any
additional data.
Five commenters requested that the
agencies improve the clarity and
usefulness of the Call Report
instructions and highlight any changes
made to the instructions each quarter.
One commenter also recommended
improving internal consistency within
the Call Report. The agencies agree that
the current Call Report instructions
could be made more useful, and will
start by incorporating hyperlinks to
cited documents in the instructions for
the FFIEC 051.30 In addition, the
agencies will post ‘‘redlined’’
documents on the FFIEC Web site 31 that
clearly indicate any changes to the
instructions made since the previous
quarter in both versions of the Call
Report instructions. The agencies note
that the description in the Call Report
forms and instructions for ‘‘loans and
leases, net of unearned income’’ and
‘‘loans and leases held for investment’’
are intended to have the same reported
amounts. Accordingly, the agencies will
replace the former description with the
latter description in affected data item
captions and related instructions for
clarity and internal consistency. The
agencies will continue to consider
additional changes to improve the
clarity and usefulness of the Call Report
30 The agencies have already begun to add such
hyperlinks to the existing set of instructions for the
FFIEC 031 and FFIEC 041.
31 https://www.ffiec.gov/ffiec_report_forms.htm.

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instructions and the internal
consistency of the report.
VI. Request for Comment
Public comment is requested on all
aspects of this joint notice. Comment is
invited on:
(a) Whether the proposed revisions to
the collections of information that are
the subject of this notice are necessary
for the proper performance of the
agencies’ functions, including whether
the information has practical utility;
(b) The accuracy of the agencies’
estimates of the burden of the
information collections as they are
proposed to be revised, including the
validity of the methodology and
assumptions used;
(c) Ways to enhance the quality,
utility, and clarity of the information to
be collected;
(d) Ways to minimize the burden of
information collections on respondents,
including through the use of automated
collection techniques or other forms of
information technology; and
(e) Estimates of capital or start-up
costs and costs of operation,
maintenance, and purchase of services
to provide information.
Comments submitted in response to
this joint notice will be shared among
the agencies. All comments will become
a matter of public record.
Appendix A
Summary of the FFIEC Member Entities’
Uses of the Data Items in the Call Report
Schedules in Full Review Surveys 1 Through
3
Schedule RC (Balance Sheet)
Schedule RC collects high-level
information on various balance sheet
categories, including assets, liabilities, and
equity accounts every quarter. These
categories are aligned with the categories
typically reported on a basic balance sheet
prepared under U.S. generally accepted
accounting principles (GAAP).
Schedule RI (Income Statement)
Schedule RI collects information on
various income and expense categories every
quarter. In general, these categories are
aligned with the categories typically reported
on a basic income statement and in the notes
to the financial statements prepared under
U.S. GAAP.
The Memorandum items collect an
assortment of information on items related to
the income statement. Some items provide
additional detail for certain categories of
income or expense, while other items are not
directly tied to earnings measures.
Memorandum items on tax-exempt income
and nondeductible interest expense are used
to convert components of reported earnings
to a tax-equivalent basis to improve the
comparability of income statement
information across institutions for purposes

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of analyzing institutions’ earnings. An
institution’s Subchapter S status for federal
income tax purposes assists examiners and
other users in understanding the amounts, if
any, reported for applicable income taxes. It
also serves as a flag for adjusting after-tax
earnings when measuring return on assets to
improve the comparability of this ratio across
institutions with differing tax statuses. The
count of full-time equivalent employees is
used to calculate efficiency ratios and
average personnel expenses per employee to
identify institutions with higher expense
levels for further review. The existence of
other-than-temporary impairment losses on
debt securities recognized in earnings
provides an indication of heightened credit
risk in an institution’s investment securities,
which may warrant supervisory follow-up,
and assists in the scoping of the review of the
securities portfolio during on-site
examinations. Data on the composition of
trading revenue is used in evaluating the
variability and volatility of this revenue
source for institutions with significant
trading activity in off-site reviews and for
pre-examination planning and as part of
industry analysis of trading activity.
Schedule RC–C, Part I (Loans and Lease
Financing Receivables)
Schedule RC–C, Part I, requests
information on loan and lease financing
activities, segmented into detailed loan
categories. The memoranda items request
additional information, including scheduled
maturities and repricing dates for certain
loan types and fair value estimates.
Schedule RC–C details loan volumes,
segmentations, and structures, all of which
facilitate the assessment of an institution’s
inherent risk, performance risk, and structure
risk in its primary earning assets and its
primary source of credit risk. Schedule RC–
C is often reviewed in conjunction with
Schedules RI, RI–B, and RC–N. This granular
data enables examiners to analyze and assess
the institution’s loan portfolio
diversification, credit quality, concentration
exposure, and overall risk profile. These
schedules are critical to the credit quality
analysis performed by examiners to identify
early warning signs of deterioration in the
financial condition of institutions. Asset
quality ratios from the Uniform Bank
Performance Report (UBPR) that are
calculated using data from Schedule RC–C
and related loan schedules are also helpful to
examiners in determining how an institution
is performing relative to its peers and relative
to its own risk profile based on its loan
portfolio composition. In addition, these
ratios are useful to examiners in assessing the
institution’s credit risk management practices
relative to its peers. Elevated charge-offs or
increases in nonaccrual loans in relation to
loan balances provide information to users of
the data on potential weak underwriting in
prior periods, deterioration of asset quality,
or the indication that the institution is
recovering from a period of stress. If there are
concerns about the allowance for loan and
lease losses (ALLL) methodology or the
appropriateness of the ALLL level, then there
is a focus on the provision expense relative
to the charge-offs as well as to the growth and

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quality of certain portfolios, depending on
the institution’s risk characteristics. All of
these inputs are essential in the review of the
balance sheet, the liquidity of the institution,
and the asset-liability management of the
institution.
The data on Schedule RC–C are needed for
on-site and off-site examination purposes and
also are used in the systemic analysis of the
banking system. Because the loan portfolio is
the primary source of credit risk in
institutions, the breakdown of the portfolio
by loan type is essential in the review of asset
quality. An understanding of an institution’s
lending activity is needed to ensure the
safety and soundness of the financial
institution by indicating whether the
institution is increasing concentrations or
incorporating a change to its lending strategy.
The loan segmentation information is
essential for planning and staffing
examinations by considering each
institution’s lending activities. The
information also allows the examination
teams to determine if the lending volume
constitutes a concentration of credit, which
could require additional monitoring,
measuring, and risk mitigation strategies by
bank management. In addition, the loan
detail is important for loan scoping and trend
analysis of the entire portfolio, which are
essential in determining an institution’s risk
profile. On a broader perspective, the loan
segmentation allows regulatory staff to
identify concentration risks across
institutions.
Along with related data in Schedule RC–
N, information about troubled debt
restructurings in compliance with their
modified terms can assist the assessment of
management’s ability to work out different
categories of problem loans.
Maturity and repricing information on
loans and leases, together with the maturity
and repricing information collected in other
schedules for other types of assets and
liabilities, are needed to evaluate the
liquidity and interest rate risk of the
institution and to aid in evaluating the
strategies institutions take to mitigate these
risks. Liquidity and interest rate risk
indicators that are calculated by agency
models from an institution’s Call Report data
and exceed specified parameters or change
significantly between examinations are red
flags that call for timely examiner off-site
review. The institution’s risk profile in these
areas is considered during pre-examination
planning to determine the appropriate
scoping and staffing for examinations.
In addition, Schedule RC–C and related
loan schedules assisted the Consumer
Financial Protection Bureau’s (CFPB) efforts
to develop required estimates for various
Title XIV mortgage reform rulemakings under
the Dodd-Frank Wall Street Reform and
Consumer Protection Act (Pub. L. 111–203)
(Dodd-Frank Act). Going forward, data items
in these schedules are critical for continuous
monitoring of the mortgage market. The
CFPB uses these items to understand the
intricacies of the mortgage market that are
essential to assessing institutional
participation in regulated consumer financial
services markets and to assess regulatory
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policies, as required by that agency’s
statutory mandate.
Finally, loan and lease information assists
the agencies in fulfilling their specific
missions. The Board, as part of its monetary
policy mission, relies on institution-specific
Call Report data to provide information on
credit availability and lending conditions not
available elsewhere. Loan and lease detail at
all sizes of institutions is necessary for
monitoring economic conditions.
Reducing loan detail or data frequency for
smaller institutions would limit the ability to
monitor credit availability and lending
conditions widely, including changes in
credit and lending related to changes in
monetary policy. At times, loan availability
and lending conditions may be different at
smaller institutions than at larger
institutions. Furthermore, Schedule RC–C,
Part I, data are used to benchmark weekly
loan data collected by the Board from a
sample of both small and large institutions;
the weekly data are used to estimate weekly
loan aggregates for the banking sector as a
whole to provide a more timely input for
purposes of monitoring the macroeconomy.
The FDIC’s deposit insurance assessment
system for ‘‘established small banks’’ relies
on information reported by individual
institutions for the Schedule RC–C, Part I,
standardized loan categories in the
determination of the loan mix index in the
financial ratios method, as recently amended,
which is used to determine assessment rates
for such institutions.
Schedule RC–C, Part II (Loans to Small
Businesses and Small Farms)
Schedule RC–C, Part II, requests data on
loans to small businesses and small farms,
including stratification by original loan
amount.
Call Report small business and small farm
lending data are an invaluable resource for
understanding credit conditions facing these
sectors of the economy. Quarterly collection
of these data improves the Board’s ability to
monitor credit conditions facing small
businesses and small farms and significantly
contributes to its ability to develop policies
intended to address any problems that arise
in credit markets. The institution-level Call
Report data provide information that cannot
be obtained from other indicators of small
business and small farm credit conditions.
For example, during a period of credit
contraction, the Call Report data can be used
to identify which types of institutions are
reducing the volume of their loans to small
businesses and small farms. This is important
information for the Board, as having detailed
data on the characteristics of affected
institutions is crucial to building a
sufficiently informative picture of the
strength of economic activity. Moreover,
there is evidence that small business lending
by small institutions does not correlate with
lending by larger institutions.
Monetary policymaking benefits
importantly from timely information on
small business credit conditions and flows.
To determine how best to adjust the federal
funds rate over time, the Board must
continuously assess the prospects for real
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quarters. Credit conditions have an important
bearing on the evolution of those prospects
over time, and so the Board pays close
attention to data from Call Reports and other
sources. In trying to understand the
implications of aggregate credit data for the
macroeconomic outlook, it is helpful to be
able to distinguish between conditions facing
small firms and those affecting other
businesses, for several reasons. First, small
businesses comprise a substantial portion of
the nonfinancial business sector, and so their
hiring and investment decisions have an
important influence on overall real activity.
Second, because small businesses tend to
depend more heavily on depository
institutions for external financing, they likely
experience material swings in their ability to
obtain credit relative to larger firms. Third,
the relative opacity of small businesses and
their consequent need to provide collateral
for loans is thought to create a ‘‘credit’’
channel for monetary policy to influence real
activity. Specifically, changes in monetary
policy may alter the value of assets used as
collateral for loans, thereby affecting the
ability of small businesses to obtain credit,
abstracting from the effects of any changes in
loan rates. Finally, the credit conditions
facing small businesses and small farms
differ substantially from those facing large
businesses, making it necessary to collect
indicators that are specific to these
borrowers. Large businesses may access
credit from a number of different sources,
including the corporate bond market and the
commercial paper market. In contrast, small
businesses and small farms rely more heavily
on credit provided through depository
institutions. The dependence of small
businesses and small farms on lending by
depository institutions—particularly from
smaller institutions—highlights the
importance of Call Report data.
Schedule RC–N (Past Due and Nonaccrual
Loans, Leases, and Other Assets)
Schedule RC–N requests data on past due
and nonaccrual assets by detailed categories
for loans and leases and, on a combined
basis, for debt securities and other assets.
Data collected on Schedule RC–N is
essential to the oversight function of the
FFIEC member entities. The loan portfolio is
the largest asset type and the primary source
of credit risk at most financial institutions.
Past due and nonaccrual loan information
provides significant insights into the overall
credit quality of a financial institution’s loan
portfolio and potential areas of credit quality
concerns on which to focus for monitoring
and assessing the credit risk management and
overall safety and soundness of an
institution. A high level of past due or
nonaccrual loans often precedes adverse
changes in an institution’s earnings,
liquidity, and capital adequacy. This
information can also have an impact on
consumer protection law compliance and
agency rulemaking.
Information collected on Schedule RC–N is
integral to both on-site and off-site review
processes at the FFIEC member entities.
Trends in past due and nonaccrual loans
alert examiners to possible weaknesses in
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credit administration practices. This
information is a significant factor in assessing
the portfolio’s collectability and in estimating
the appropriate level for an institution’s
ALLL, as well as the adequacy of its capital
levels. The ability to compare results and
trends across financial institutions is
important to distinguish systemic issues from
institution-specific concerns. Past due and
nonaccrual loan information can serve as an
indicator of areas of increasing credit risk
within the loan portfolio. The segmentation
of past due and nonaccrual information by
loan category is necessary to pinpoint where
the credit risk in an institution’s loan
portfolio exists. Comparing the past due level
in different loan portfolios to other risk
characteristics in that portfolio such as
concentration, charge-offs, or growth can
help to determine the overall level of risk to
the safety and soundness of an institution.
This data can also provide more insight on
credit risks or weak underwriting practices
associated with a specific loan category,
which helps direct the scope of an exam.
Memorandum items in Schedule RC–N
also provide important information about
credit risk management, including the past
due or nonaccrual status of troubled debt
restructurings, which can assist the
assessment of management’s ability to work
out different categories of problem loans.
Data regarding delinquent derivative
contracts provides important information for
assessing a financial institution’s asset
quality, capital level, earnings, market risk,
and operational risk.
Past due and nonaccrual information is
also utilized in the assessment of compliance
with consumer protection laws and
regulations. Items reported on Schedule RC–
N are used to inform rule writing and policy
efforts, including the CFPB’s Title XIV
mortgage reform rulemakings under the
Dodd-Frank Act. Past due information can
identify potential areas of disparate treatment
in relation to the Fair Housing Act (Pub. L.
90–284). Additionally, past due levels can
highlight areas of potential unfair practices
under the principles in section 1031 of the
Dodd-Frank Act, which are similar to those
under section 5 of the Federal Trade
Commission Act (15 U.S.C. 45).
Schedule RI–B, Parts I and II (Charge-offs
and Recoveries on Loans and Leases and
Changes in Allowance for Loan and Lease
Losses)
Schedule RI–B, Part I, collects information
on charge-offs and recoveries on loans and
leases, while Part II collects information on
changes in the ALLL during the year-to-date
reporting period in a manner consistent with
the disclosure of the activity in the allowance
required under U.S. GAAP.
The data items on Schedule RI–B provide
information critical to the missions of the
FFIEC member entities. Charge-off amounts,
in conjunction with any associated
recoveries, for the various loan categories are
needed to assess the safety and soundness of
the financial institution by indicating the
credit quality of the loan portfolio and the
potential credit risk of the institution. The
data items are also used to assess the strength
of the institution’s credit administration

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practices, along with the institution’s loan
underwriting practices. The data items also
support the agencies’ rule writing and policy
efforts.
Schedule RI–B data play an integral role in
reviewing the asset quality of an institution.
The net charge-offs help in the assessment of
the level of credit risk in the loan portfolio,
both in aggregate and by loan type. Above
average or increasing net charge-offs may be
a signal of weak underwriting in prior
periods, which in turn may be an indicator
of future risks to earnings and capital. In
addition, the separate reporting of gross
charge-offs and recoveries allows users of the
data to evaluate whether high recovery rates
are masking underlying loss levels and
trends, which may have future earnings
implications, and the charge-off and recovery
data also aid in the planning of on-site
examinations and in the scoping of the loan
review to be conducted during these
examinations.
Schedule RI–B is also important in
assessing the strength of an institution’s
underwriting and credit administration
practices. The data items allow for the
agencies to highlight loan categories with a
large or sudden change in charge-off rates,
which is often a key indicator of weaknesses
in these areas, while information on
recoveries provides support in evaluating an
institution’s ability to collect on prior chargeoffs.
The segmentation of the charge-off and
recovery data by loan category in Schedule
RI–B is essential for many reasons.
Consistent segmentation by loan category
allows for comparability between
institutions, as well as within an institution
from quarter to quarter, allowing for the
evaluation of changes and trends in chargeoffs and recoveries that may or may not be
institution-specific. This evaluation
facilitates on-site examination planning. It
also allows for better off-site monitoring of
the existing types of lending and shifts in
types of lending. The granularity and
consistency of data items helps in the
determination of whether weaknesses are
confined to a particular portfolio segment
and are unique to the institution or whether
they are representative of a more widespread
systemic weakness in a particular loan
category. The detail by loan category is
critical as losses in certain portfolios vary
based on several factors and aggregating the
data items would impair the ability to
analyze data by loan category. The
Memorandum items request further detail on
charge-offs and recoveries or additional loan
categories, which assists in the assessment of
credit risk in these areas.
Schedule RI–B data items are used in rule
writing and policy efforts. In particular, the
items are used to assess institutional
participation in regulated consumer financial
services markets and to assess regulatory
impact associated with recent and proposed
policies, as required by the CFPB’s mandate.
Also, the information reported in Schedule
RI–B, Part I, was integral in various Title XIV
mortgage reform rulemakings under the
Dodd-Frank Act and continues to be critical
for the continuous monitoring of the
mortgage markets.

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2456

Federal Register / Vol. 82, No. 5 / Monday, January 9, 2017 / Notices

Schedule RC–E, Parts I and II (Deposit
Liabilities)
Schedule RC–E, Part I, requests data on
deposits, segmented between transaction and
nontransaction accounts. The Memoranda
section of the schedule requests additional
detail on retirement account deposits,
brokered deposits, deposit size, and time
deposit maturity and repricing dates.
Schedule RC–E, Part II, requests data on
foreign deposits and is included only in the
FFIEC 031.
Schedule RC–E, Part I, provides detail
necessary for supervisory purposes,
including for identifying material deposit
elements and providing detail needed to
analyze cost of funds. Deposit detail as to the
type, nature, and maturity of deposits,
including deposits from non-core sources, is
critical to the agencies’ asset-liability
management, interest rate risk, and liquidity
analyses. A number of agency analysis tools
routinely use quarterly deposit data for trend
analysis and timely identification of deposit
shifts, including changes in an institution’s
use of brokered and listing service deposits.
Schedule RC–E, Part I, data are also used to
estimate the contribution to the U.S.
monetary aggregates for over 1,000
depository institutions that do not file these
data directly to the Board.
The Schedule RC–E, Part I, Memorandum
items provide information needed for off-site
monitoring and pre-examination planning,
particularly for analyses related to brokered
deposits and time deposits, the results of
which may signal the existence of higher-risk
funding strategies. The resolution process for
failed institutions requires sufficient deposit
detail to estimate the least costly alternative
to liquidation. Brokered deposit data are used
as inputs in the calculation of deposit
insurance assessment rates and to assure
compliance with safety and soundness
regulations tied to limits on those types of
deposits.
Maturity and repricing information on time
deposits, together with the maturity and
repricing information collected in other
schedules for other types of assets and
liabilities, are needed to evaluate the
liquidity and interest rate risk of the
institution and to aid in evaluating the
strategies institutions take to mitigate these
risks. Liquidity and interest rate risk
indicators that are calculated by agency
models from an institution’s Call Report data
and exceed specified parameters or change
significantly between examinations are red
flags that call for timely examiner off-site
review. The institution’s risk profile in these
areas is considered during pre-examination
planning to determine the appropriate
scoping and staffing for examinations.

sradovich on DSK3GMQ082PROD with NOTICES

Schedule

Schedule RC–E, Part II, data on foreign
deposits provides the extent of and exposure
to such balances, and is used in similar
analyses for institutions with foreign
operations.
Schedule RC–O (Other Data for Deposit
Insurance and FICO Assessments)
Schedule RC–O requests data for deposit
insurance purposes and serves three primary
purposes for the FDIC: Calculating the FDIC’s
DIF reserve ratio, calculating the assessment
base of FDIC-insured institutions, and
calculating the risk-based assessment rate of
FDIC-insured institutions.
Schedule RC–O data are collected in the
Call Report to provide unique information
used in the calculation of the FDIC’s reserve
ratio to satisfy the statutory requirements
related to maintaining the DIF. Information
related to deposit liabilities on Schedule RC–
O is needed to estimate insured deposits.
Schedule RC–O is the only place on the Call
Report where information is available to
estimate insured and uninsured deposits for
individual institutions and equivalent data
items are not readily available from other
sources.
Schedule RC–O data that are not available
elsewhere enable the FDIC to calculate the
quarterly deposit insurance assessment base
for each FDIC-insured institution. Pursuant
to the Dodd-Frank Act, the assessment base
is defined as average consolidated total assets
minus average tangible equity, both of which
are reported in Schedule RC–O. Custodial
banks and banker’s banks also receive an
additional adjustment to the assessment base
using Schedule RC–O data. The FDIC must
be able to calculate the assessment base in
order to meet the statutory requirements for
collecting quarterly insurance assessments
from all FDIC-insured institutions.
Most of the data reported on Schedule RC–
O is used to determine the risk-based
insurance assessment for individual
institutions in accordance with FDIC
regulations implementing the statutory
requirement for risk-based assessments first
enacted in 1991. With the adoption of the
risk-based scorecards for large and highly
complex institutions, additional reporting is
required on Schedule RC–O in data items
applicable only to these institutions. In
addition, some Schedule RC–O data items are
used for determining the assessment rate of
all FDIC-insured institutions.
Supervisory uses of Schedule RC–O data
include incorporating the data on the
maturity structure of external borrowings in
agency interest rate risk models to determine
the impact of interest rate movements on
income and economic value of equity.
Interest rate risk indicators that exceed
specified parameters or change significantly

between examinations are triggers for timely
off-site review. The indicated level of interest
rate risk is considered during preexamination planning to determine the
appropriate scoping and staffing for
examinations. Data on reciprocal brokered
deposits supplements on- and off-site
analyses of liquidity ratios, including the net
non-core funding dependence and net shortterm non-core funding dependence, both of
which include brokered deposits in their
calculation, because reciprocal brokered
deposits may have characteristics that differ
from other brokered deposits.

Appendix B
Proposed FFIEC 051 for March 31, 2017:
Changes Made to the FFIEC 041 (Based on
the FFIEC 041 for September 30, 2016)
Schedules Replaced by Schedule SU—
Supplemental Information
Schedule RC–D—Trading Assets and
Liabilities
Schedule RC–P—1–4 Family Residential
Mortgage Banking Activities
Schedule RC–Q—Assets and Liabilities
Measured at Fair Value on a Recurring
Basis
Schedule RC–S—Servicing, Securitization,
and Asset Sale Activities
Schedule RC–V—Variable Interest Entities
Schedules with a Change in Frequency of
Collection
1. Schedule RC–C, Part II—Loans to Small
Businesses and Small Farms—For all
institutions that file the FFIEC 051, the
frequency of collection will move from
quarterly to semiannual (June and
December).
2. Schedule RC–A—Cash and Balances Due
from Depository Institutions—Institutions
with less than $300 million in total assets are
already exempt from completing this
schedule. For all other FFIEC 051 filers, the
frequency of collection will move from
quarterly to semiannual (June and
December).
Data Items Removed
Note: In the following list of ‘‘Data Items
Removed’’ from the proposed FFIEC 051,
existing FFIEC 041 data items that
institutions with less than $1 billion in total
assets are currently exempt from reporting
are marked with an asterisk (‘‘ *’’). In
addition, the list excludes two Call Report
data items that have been approved for
removal by OMB effective March 31, 2017, in
accordance with the agencies’ July 13, 2016,
Federal Register notice (81 FR 45357):
Schedule RI, Memorandum items 14.a and
14.b.

Item

Item name

................................
................................
................................
................................

1.a.(4) ........................
1.e .............................
2.c ..............................
2.d .............................

RI ................................
RI ................................

5.c ..............................
5.e .............................

Loans to foreign governments and official institutions .............
Interest income from trading assets .........................................
Interest on trading liabilities and other borrowed money .........
Interest on subordinated notes and debentures .......................
Note: Items 2.c and 2.d of Schedule RI will be combined into
one data item for ‘‘Other interest expense.’’
Trading revenue ........................................................................
Venture capital revenue ............................................................

RI
RI
RI
RI

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RIAD4056.
RIAD4069.
RIAD4185.
RIAD4200.

RIADA220.
RIADB491.

2457

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Federal Register / Vol. 82, No. 5 / Monday, January 9, 2017 / Notices
Schedule

Item

Item name

RI ................................

M2 * ...........................

RI
RI
RI
RI
RI
RI

................................
................................
................................
................................
................................
................................

M8.a ..........................
M8.b ..........................
M8.c ...........................
M8.d ..........................
M8.e ..........................
M8.f * .........................

RI ................................

M8.g * ........................

RI ................................
RI ................................

M9.a ..........................
M9.b ..........................

RI ................................
RI ................................

M10 ...........................
M13.a.(1) ...................

RI ................................

M13.b.(1) ...................

RI ................................

M15.a * ......................

RI ................................

M15.b * ......................

RI ................................

M15.c * .......................

RI ................................
RI–B, Part I ................

M15.d * ......................
2 ................................

RI–B, Part I ................

6 ................................

RI–B, Part I ................

M2.a ..........................

RI–B, Part I ................

M2.b ..........................

RI–B, Part I ................

M2.c ...........................

RI–B, Part I ................

M2.d ..........................

RI–B, Part II ...............

M1 .............................

RI–C ...........................

1.a * ...........................

Income from the sale and servicing of mutual funds and annuities (included in Schedule RI, item 8).
Interest rate exposures .............................................................
Foreign exchange exposures ....................................................
Equity security and index exposures ........................................
Commodity and other exposures ..............................................
Credit exposures .......................................................................
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).
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)..
Net gains (losses) on credit derivatives held for trading ..........
Net gains (losses) on credit derivatives held for purposes
other than trading.
Credit losses on derivatives ......................................................
Estimated net gains (losses) on loans attributable to changes
in instrument-specific credit risk.
Estimated net gains (losses) on liabilities attributable to
changes in instrument-specific credit risk.
Consumer overdraft-related service charges levied on those
transaction account and non-transaction savings account
deposit products intended primarily for individuals for personal, household, or family use.
Consumer account periodic maintenance charges levied on
those transaction account and non-transaction savings account deposit products intended primarily for individuals for
personal, household, or family use.
Consumer customer automated teller machine (ATM) fees
levied on those transaction account and non-transaction
savings account deposit products intended primarily for individuals for personal, household, or family use.
All other service charges on deposit accounts .........................
Loans to depository institutions and acceptances of other
banks (Columns A and B).
Loans to foreign governments and official institutions (Columns A and B).
Loans secured by real estate to non-U.S. addressees (domicile) (included in Schedule RI–B, part I, item 1) (Columns A
and B).
Loans to and acceptances of foreign banks (included in
Schedule RI–B, part I, item 2) (Columns A and B).
Commercial and industrial loans to non-U.S. addressees
(domicile) (included in Schedule RI–B, part I, item 4) (Columns A and B).
Leases to individuals for household, family, and other personal expenditures (included in Schedule RI–B, part I, item
8) (Columns A and B).
Allocated transfer risk reserve included in Schedule RI–B,
part II, item 7.
Construction loans (Columns A through F) ..............................

RI–C ...........................

1.b * ...........................

Commercial real estate loans (Columns A through F) .............

RI–C ...........................

1.c * ............................

Residential real estate loans (Columns A through F) ..............

RI–C ...........................

2 * ..............................

Commercial loans (Columns A through F) ...............................

RI–C ...........................

3 * ..............................

Credit cards (Columns A through F) .........................................

RI–C ...........................

4 * ..............................

Other consumer loans (Columns A through F) ........................

RI–C ...........................
RI–C ...........................

5 * ..............................
6 * ..............................

Unallocated, if any ....................................................................
Total (for each column, sum of items 1.a through 5) (Columns
A through F).

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RIAD8431.
RIAD8757.
RIAD8758.
RIAD8759.
RIAD8760.
RIADF186.
RIADK090.

RIADK094.
RIADC889.
RIADC890.
RIADA251.
RIADF552.
RIADF554.
RIADH032.

RIADH033.

RIADH034.

RIADH035.
RIAD4481, RIAD4482.
RIAD4643, RIAD4627.
RIAD4652, RIAD4662.
RIAD4654, RIAD4664.
RIAD4646, RIAD4618.
RIADF185, RIADF187.
RIADC435.
RCONM708, RCONM709,
RCONM710,RCONM711,
RCONM712,RCONM713.
RCONM714, RCONM715,
RCONM716, RCONM717,
RCONM719, RCONM720.
RCONM721, RCONM722,
RCONM723, RCONM724,
RCONM725, RCONM726.
RCONM727, RCONM728,
RCONM729, RCONM730,
RCONM731, RCONM732.
RCONM733, RCONM734,
RCONM735, RCONM736,
RCONM737, RCONM738.
RCONM739, RCONM740,
RCONM741, RCONM742,
RCONM743, RCONM744.
RCONM745.
RCONM746, RCONM747,
RCONM748, RCONM749,
RCONM750, RCONM751.

sradovich on DSK3GMQ082PROD with NOTICES

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Federal Register / Vol. 82, No. 5 / Monday, January 9, 2017 / Notices
Schedule

Item

Item name

RC–B ..........................

M5.a * ........................

Credit card receivables (Columns A through D) .......................

RC–B ..........................

M5.b * ........................

Home equity lines (Columns A through D) ...............................

RC–B ..........................

M5.c * .........................

Automobile loans (Columns A through D) ................................

RC–B ..........................

M5.d * ........................

Other consumer loans (Columns A through D) ........................

RC–B ..........................

M5.e * ........................

Commercial and industrial loans (Columns A through D) ........

RC–B ..........................

M5.f * .........................

Other (Columns A through D) ...................................................

RC–C,
RC–C,
RC–C,
RC–C,
RC–C,
RC–C,
RC–C,
RC–C,

...............
...............
...............
...............
...............
...............
...............
...............

2a.(1) .........................
2a.(2) .........................
2.b .............................
2.c.(1) ........................
2.c.(2) ........................
4.a .............................
4.b .............................
7 ................................

RC–C, Part I ...............

9.b.(1) ........................

RC–C, Part I ...............
RC–C, Part I ...............

9.b.(2) ........................
10.a ...........................

RC–C,
RC–C,
RC–C,
RC–C,

...............
...............
...............
...............

10.b ...........................
M1.e.(1) .....................
M1.e.(2) .....................
M5 .............................

RC–C, Part I ...............
RC–C, Part I ...............

M10.a.(1) ...................
M10.a.(2) ...................

RC–C, Part I ...............

M10.a.(3)(a) ...............

RC–C,
RC–C,
RC–C,
RC–C,
RC–C,
RC–C,
RC–C,
RC–C,
RC–C,
RC–C,
RC–C,
RC–C,

...............
...............
...............
...............
...............
...............
...............
...............
...............
...............
...............
...............

M10.a.(3)(b)(1) ..........
M10.a.(3)(b)(2) ..........
M10.a.(4) ...................
M10.a.(5) ...................
M10.b ........................
M10.c.(1) ...................
M10.c.(2) ...................
M10.c.(3) ...................
M10.c.(4) ...................
M10.d ........................
M11.a.(1) ...................
M11.a.(2) ...................

RC–C, Part I ...............

M11.a.(3)(a) ...............

RC–C,
RC–C,
RC–C,
RC–C,
RC–C,
RC–C,
RC–C,
RC–C,
RC–C,
RC–C,
RC–C,

...............
...............
...............
...............
...............
...............
...............
...............
...............
...............
...............

M11.a.(3)(b)(1) ..........
M11.a.(3)(b)(2) ..........
M11.a.(4) ...................
M11.a.(5) ...................
M11.b ........................
M11.c.(1) ...................
M11.c.(2) ...................
M11.c.(3) ...................
M11.c.(4) ...................
M11.d ........................
M12.a ........................

To U.S. branches and agencies of foreign banks ....................
To other commercial banks in the U.S. ....................................
To other depository institutions in the U.S. ..............................
To foreign branches of other U.S. banks .................................
To other banks in foreign countries ..........................................
To U.S. addressees (domicile) .................................................
To non-U.S. addressees (domicile) ..........................................
Loans to foreign governments and official institutions (including foreign central banks).
Loans for purchasing or carrying securities (secured and unsecured).
All other loans (exclude consumer loans) ................................
Leases to individuals for household, family, and other personal expenditures (i.e., consumer leases).
All other leases .........................................................................
To U.S. addressees (domicile) .................................................
To non-U.S. addressees (domicile) ..........................................
Loans secured by real estate to non U.S. addressees (domicile).
Construction, land development, and other land loans ............
Secured by farmland (including farm residential and other improvements).
Revolving, open-end loans secured by 1–4 family residential
properties and extended under lines of credit.
Secured by first liens ................................................................
Secured by junior liens .............................................................
Secured by multifamily (5 or more) residential properties ........
Secured by nonfarm nonresidential properties .........................
Commercial and industrial loans ...............................................
Credit cards ...............................................................................
Other revolving credit plans ......................................................
Automobile loans .......................................................................
Other consumer loans ...............................................................
Other loans ................................................................................
Construction, land development, and other land loans ............
Secured by farmland (including farm residential and other improvements).
Revolving, open-end loans secured by 1–4 family residential
properties and extended under lines of credit.
Secured by first liens ................................................................
Secured by junior liens .............................................................
Secured by multifamily (5 or more) residential properties ........
Secured by nonfarm nonresidential properties .........................
Commercial and industrial loans ...............................................
Credit cards ...............................................................................
Other revolving credit plans ......................................................
Automobile loans .......................................................................
Other consumer loans ...............................................................
Other loans ................................................................................
Loans secured by real estate (Columns A through C) .............

RC–C, Part I ...............

M12.b ........................

Commercial and industrial loans (Columns A through C) ........

RC–C, Part I ...............

M12.c .........................

RC–C, Part I ...............

M12.d ........................

RC–E ..........................

M6.a * ........................

Loans to individuals for household, family and other personal
expenditures (Columns A through C).
All other loans and all leases (Columns A through C) .............
Note: Memorandum items 12.a through 12.d of Schedule
RC–C, Part I, will be combined into data items for ‘‘Total
loans and leases’’ (Columns A through C).
Total deposits in those noninterest-bearing transaction account deposit products intended primarily for individuals for
personal, household, or family use.

Part
Part
Part
Part
Part
Part
Part
Part

Part
Part
Part
Part

Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part

Part
Part
Part
Part
Part
Part
Part
Part
Part
Part
Part

I
I
I
I
I
I
I
I

I
I
I
I

I
I
I
I
I
I
I
I
I
I
I
I

I
I
I
I
I
I
I
I
I
I
I

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RCONB838, RCONB839,
RCONB840, RCONB841.
RCONB842, RCONB843,
RCONB844, RCONB845.
RCONB846, RCONB847,
RCONB848, RCONB849.
RCONB850, RCONB851,
RCONB852, RCONB853.
RCONB854, RCONB855,
RCONB856, RCONB857.
RCONB858, RCONB859,
RCONB860, RCONB861.
RCONB532.
RCONB533.
RCONB534.
RCONB536.
RCONB537.
RCON1763.
RCON1764.
RCON2081.
RCON1545.
RCONJ451.
RCONF162.
RCONF163.
RCONK163.
RCONK164.
RCONB837.
RCONF578.
RCONF579.
RCONF580.
RCONF581.
RCONF582.
RCONF583.
RCONF584.
RCONF585.
RCONF586.
RCONF587.
RCONK196.
RCONK208.
RCONF589.
RCONF590.
RCONF591.
RCONF592.
RCONF593.
RCONF594.
RCONF595.
RCONF596.
RCONF597.
RCONF598.
RCONF599.
RCONK195.
RCONK209.
RCONF601.
RCONG091, RCONG092,
RCONG093.
RCONG094, RCONG095,
RCONG096.
RCONG097, RCONG098,
RCONG099.
RCONG100, RCONG101,
RCONG102.
RCONP753.

2459

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Federal Register / Vol. 82, No. 5 / Monday, January 9, 2017 / Notices
Schedule

Item

Item name

RC–E ..........................

M6.b * ........................

RC–E ..........................

M6.c * .........................

RC–E ..........................

M7.a.(1) * ...................

RC–E ..........................

M7.a.(2) * ...................

RC–E ..........................

M7.b.(1) * ...................

RC–E ..........................

M7.b.(2) * ...................

RC–L ..........................

1.a.(1) ........................

RC–L ..........................

1.a.(2) ........................

RC–L ..........................

2.a * ...........................

RC–L ..........................

3.a * ...........................

RC–L
RC–L
RC–L
RC–L
RC–L
RC–L
RC–L
RC–L
RC–L
RC–L

..........................
..........................
..........................
..........................
..........................
..........................
..........................
..........................
..........................
..........................

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

RC–L ..........................

7.c.(2)(c) ....................

RC–L ..........................

7.d.(1)(a) ....................

Total deposits in those interest-bearing transaction account
deposit products intended primarily for individuals for personal, household, or family use.
Total deposits in all other transaction accounts of individuals,
partnerships, and corporations.
Total deposits in those MMDA deposit products intended primarily for individuals for personal, household, or family use.
Deposits in all other MMDAs of individuals, partnerships, and
corporations.
Total deposits in those other savings deposit account deposit
products intended primarily for individuals for personal,
household, or family use.
Deposits in all other savings deposit accounts of individuals,
partnerships, and corporations.
Unused commitments for Home Equity Conversion Mortgage
(HECM) reverse mortgages outstanding that are held for investment (included in item 1.a above).
Unused commitments for proprietary reverse mortgages outstanding that are held for investment (included in item 1.a).
Amount of financial standby letters of credit conveyed to others.
Amount of performance standby letters of credit conveyed to
others.
Credit default swaps (Columns A and B) .................................
Total return swaps (Columns A and B) ....................................
Credit options (Columns A and B) ............................................
Other credit derivatives (Columns A and B) .............................
Gross positive fair value (Columns A and B) ...........................
Gross negative fair value (Columns A and B) ..........................
Sold protection ..........................................................................
Purchased protection ................................................................
Sold protection ..........................................................................
Purchased protection that is recognized as a guarantee for
regulatory capital purposes.
Purchased protection that is not recognized as a guarantee
for regulatory capital purposes.
Investment grade (Columns A through C) ................................

RC–L ..........................

7.d.(1)(b) ....................

Sub-investment grade (Columns A through C) ........................

RC–L ..........................

7.d.(2)(a) ....................

Investment grade (Columns A through C) ................................

RC–L ..........................

7.d.(2)(b) ....................

Sub-investment grade (Columns A through C) ........................

RC–L
RC–L
RC–L
RC–L

..........................
..........................
..........................
..........................

8 ................................
9.b .............................
10.a ...........................
12.a ...........................

Spot foreign exchange contracts ..............................................
Commitments to purchase when-issued securities ..................
Commitments to sell when-issued securities ............................
Futures contracts (Columns A through D) ................................

RC–L ..........................

12.b ...........................

Forward contracts (Columns A through D) ...............................

RC–L ..........................

12.c.(1) ......................

Written options (Columns A through D) ....................................

RC–L ..........................

12.c.(2) ......................

Purchased options (Columns A through D) ..............................

RC–L ..........................

12.d.(1) ......................

Written options (Columns A through D) ....................................

RC–L ..........................

12.d.(2) ......................

Purchased options (Columns A through D) ..............................

RC–L ..........................

12.e ...........................

Swaps (Columns A through D) .................................................

RC–L ..........................

13 ..............................

RC–L ..........................

14 ..............................

RC–L ..........................

14.a ...........................

RC–L ..........................

15.a.(1) ......................

Total gross notional amount of derivative contracts held for
trading (Columns B through D).
Total gross notional amount of derivative contracts held for
purposes other than trading (Columns B through D).
Interest rate swaps where the bank has agreed to pay a fixed
rate.
Gross positive fair value (Columns A through D) .....................

RC–L ..........................

15.a.(2) ......................

Gross negative fair value (Columns A through D) ...................

RC–L ..........................

15.b.(1) ......................

Gross positive fair value (Columns A through D) .....................

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RCONP754.
RCONP755.
RCONP756.
RCONP757.
RCONP758.
RCONP759.
RCONJ477.
RCONJ478.
RCON3820.
RCON3822.
RCONC968, RCONC969.
RCONC970, RCONC971.
RCONC972, RCONC973.
RCONC974, RCONC975.
RCONC219, RCONC221.
RCONC220, RCONC222.
RCONG401.
RCONG402.
RCONG403.
RCONG404.
RCONG405.
RCONG406, RCONG407,
RCONG408.
RCONG409, RCONG410,
RCONG411.
RCONG412, RCONG413,
RCONG414.
RCONG415, RCONG416,
RCONG417.
RCON8765.
RCON3434.
RCON3435.
RCON8693, RCON8694,
RCON8695, RCON8696.
RCON8697, RCON8698,
RCON8699, RCON8700.
RCON8701, RCON8702,
RCON8703, RCON8704.
RCON8705, RCON8706,
RCON8707, RCON8708.
RCON8709, RCON8710,
RCON8711, RCON8712.
RCON8713, RCON8714,
RCON8715, RCON8716.
RCON3450, RCON3826,
RCON8719, RCON8720.
RCONA127, RCON8723,
RCON8724.
RCON8726, RCON8727,
RCON8728.
RCONA589.
RCON8733, RCON8734,
RCON8735, RCON8736.
RCON8737, RCON8738,
RCON8739, RCON8740.
RCON8741, RCON8742,
RCON8743, RCON8744.

sradovich on DSK3GMQ082PROD with NOTICES

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Federal Register / Vol. 82, No. 5 / Monday, January 9, 2017 / Notices
Schedule

Item

Item name

RC–L ..........................

15.b.(2) ......................

Gross negative fair value (Columns A through D) ...................

RC–L ..........................

16.a * .........................

Net current credit exposure (Columns A through E) ................

RC–L ..........................

16.b.(1) * ....................

Cash—U.S. dollar (Columns A through E) ...............................

RC–L ..........................

16.b.(2) * ....................

Cash—Other currencies (Columns A through E) .....................

RC–L ..........................

16.b.(3) * ....................

U.S. Treasury securities (Columns A through E) .....................

RC–L ..........................

16.b.(4) * ....................

U.S. Government agency and U.S. Government-sponsored
agency debt securities (Columns A through E).

RC–L ..........................

16.b.(5) * ....................

Corporate bonds (Columns A through E) .................................

RC–L ..........................

16.b.(6) * ....................

Equity securities (Columns A through E) ..................................

RC–L ..........................

16.b.(7) * ....................

All other collateral (Columns A through E) ...............................

RC–L ..........................

16.b.(8) * ....................

Total fair value of collateral (sum of items 16.b.(1) through
(7)) (Columns A through E).

RC–M .........................
RC–M .........................

13.a.(1)(a)(1) .............
13.a.(1)(a)(2) .............

RC–M .........................
RC–M .........................

13.a.(1)(b) ..................
13.a.(1)(c)(1) ..............

RC–M
RC–M
RC–M
RC–M

.........................
.........................
.........................
.........................

13.a.(1)(c)(2)(a) .........
13.a.(1)(c)(2)(b) .........
13.a.(1)(d) ..................
13.a.(1)(e)(1) .............

RC–M
RC–M
RC–M
RC–M
RC–M

.........................
.........................
.........................
.........................
.........................

13.a.(1)(e)(2) .............
13.a.(3) ......................
13.a.(4)(a) ..................
13.a.(4)(b) ..................
13.a.(4)(c) ..................

RC–M
RC–M
RC–M
RC–M
RC–M
RC–M
RC–M
RC–M

.........................
.........................
.........................
.........................
.........................
.........................
.........................
.........................

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

RC–N ..........................

6 ................................

RC–N ..........................

11.a.(1)(a) ..................

RC–N ..........................

11.a.(1)(b) ..................

RC–N ..........................

11.a.(2) ......................

1–4 family residential construction loans ..................................
Other construction loans and all land development and other
land loans.
Secured by farmland .................................................................
Revolving, open-end loans secured by 1–4 family residential
properties and extended under lines of credit.
Secured by first liens ................................................................
Secured by junior liens .............................................................
Secured by multifamily (5 or more) residential properties ........
Loans secured by owner-occupied nonfarm nonresidential
properties.
Loans secured by other nonfarm nonresidential properties .....
Commercial and industrial loans ...............................................
Credit cards ...............................................................................
Automobile loans .......................................................................
Other (includes revolving credit plans other than credit cards
and other consumer loans).
All other loans and all leases ....................................................
Construction, land development, and other land ......................
Farmland ...................................................................................
1–4 family residential properties ...............................................
Multifamily (5 or more) residential properties ...........................
Nonfarm nonresidential properties ............................................
Debt securities (included in Schedule RC, items 2.a and 2.b)
Other assets (exclude FDIC loss-sharing indemnification assets).
Loans to foreign governments and official institutions (Columns A through C).
1–4 family residential construction loans (Columns A through
C).
Other construction loans and all land development and other
land loans (Columns A through C).
Secured by farmland (Columns A through C) ..........................

RC–N ..........................

11.a.(3)(a) ..................

RC–N ..........................

11.a.(3)(b)(1) .............

Revolving, open-end loans secured by 1–4 family residential
properties and extended under lines of credit (Columns A
through C).
Secured by first liens (Columns A through C) ..........................

RC–N ..........................

11.a.(3)(b)(2) .............

Secured by junior liens (Columns A through C) .......................

RC–N ..........................

11.a.(4) ......................

RC–N ..........................

11.a.(5)(a) ..................

Secured by multifamily (5 or more) residential properties (Columns A through C).
Loans secured by owner-occupied nonfarm nonresidential
properties (Columns A through C).

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RCON8745, RCON8746,
RCON8747, RCON8748.
RCONG418, RCONG419,
RCONG420, RCONG421,
RCONG422.
RCONG423, RCONG424,
RCONG425, RCONG426,
RCONG427.
RCONG428, RCONG429,
RCONG430, RCONG431,
RCONG432.
RCONG433, RCONG434,
RCONG435, RCONG436,
RCONG437.
RCONG438, RCONG439,
RCONG440, RCONG441,
RCONG442.
RCONG443, RCONG444,
RCONG445, RCONG446,
RCONG447.
RCONG448, RCONG449,
RCONG450, RCONG451,
RCONG452.
RCONG453, RCONG454,
RCONG455, RCONG456,
RCONG457.
RCONG458, RCONG459,
RCONG460, RCONG461,
RCONG462.
RCONK169.
RCONK170.
RCONK171.
RCONK172.
RCONK173.
RCONK174.
RCONK175.
RCONK176.
RCONK177.
RCONK179.
RCONK180.
RCONK181.
RCONK182.
RCONK183.
RCONK187.
RCONK188.
RCONK189.
RCONK190.
RCONK191.
RCONJ461.
RCONJ462.
RCON5389, RCON5390,
RCON5391.
RCONK045, RCONK046,
RCONK047.
RCONK048, RCONK049,
RCONK050.
RCONK051, RCONK052,
RCONK053.
RCONK054, RCONK055,
RCONK056.
RCONK057, RCONK058,
RCONK059.
RCONK060, RCONK061,
RCONK062.
RCONK063, RCONK064,
RCONK065.
RCONK066, RCONK067,
RCONK068.

2461

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Federal Register / Vol. 82, No. 5 / Monday, January 9, 2017 / Notices
Schedule

Item

Item name

RC–N ..........................

11.a.(5)(b) ..................

RC–N ..........................

11.c ............................

Loans secured by other nonfarm nonresidential properties
(Columns A through C).
Commercial and industrial loans (Columns A through C) ........

RC–N ..........................

11.d.(1) ......................

Credit cards (Columns A through C) ........................................

RC–N ..........................

11.d.(2) ......................

Automobile loans (Columns A through C) ................................

RC–N ..........................

11.d.(3) ......................

RC–N ..........................

11.e ...........................

Other (includes revolving credit plans other than credit cards
and other consumer loans) (Columns A through C).
All other loans and all leases (Columns A through C) .............

RC–N ..........................

M1.e.(1) .....................

To U.S. addressees (domicile) (Columns A through C) ...........

RC–N ..........................

M1.e.(2) .....................

To non-U.S. addressees (domicile) (Columns A through C) ....

RC–N ..........................

M3.a ..........................

RC–N ..........................

M3.b ..........................

RC–N ..........................

M3.c ...........................

RC–N ..........................

M3.d ..........................

RC–N ..........................

M5.b.(1) .....................

RC–N ..........................

M5.b.(2) .....................

RC–N ..........................

M6 .............................

RC–O .........................

M2 * ...........................

RC–O
RC–O
RC–O
RC–O
RC–O
RC–O

.........................
.........................
.........................
.........................
.........................
.........................

M6.a *
M6.b *
M6.c *
M6.d *
M7.a *
M7.b *

........................
........................
.........................
........................
........................
........................

RC–O
RC–O
RC–O
RC–O

.........................
.........................
.........................
.........................

M8.a *
M8.b *
M9.a *
M9.b *

........................
........................
........................
........................

Loans secured by real estate to non-U.S. addressees (domicile) (included in Schedule RC–N, item 1) (Columns A
through C).
Loans to and acceptances of foreign banks (included in
Schedule RC–N, item 2) (Columns A through C).
Commercial and industrial loans to non-U.S. addressees
(domicile) (included in Schedule RC–N, item 4) (Columns A
through C).
Leases to individuals for household, family, and other personal expenditures (included in Schedule RC–N, item 8)
(Columns A through C).
Loans measured at fair value: Fair value (Columns A through
C).
Loans measured at fair value: Unpaid principal balance (Columns A through C).
Derivative contracts: Fair value of amounts carried as assets
(Columns A and B).
Estimated amount of uninsured deposits, including related interest accrued and unpaid.
Special mention .........................................................................
Substandard ..............................................................................
Doubtful .....................................................................................
Loss ...........................................................................................
Nontraditional 1–4 family residential mortgage loans ...............
Securitizations of nontraditional 1–4 family residential mortgage loans.
Higher-risk consumer loans ......................................................
Securitizations of higher-risk consumer loans ..........................
Higher-risk commercial and industrial loans and securities .....
Securitizations of higher-risk commercial and industrial loans
and securities.
Total unfunded commitments ....................................................
Portion of unfunded commitments guaranteed or insured by
the U.S. government (including the FDIC).
Amount of other real estate owned recoverable from the U.S.
government under guarantee or insurance provisions (excluding FDIC loss-sharing agreements).
Nonbrokered time deposits of more than $250,000 (included
in Schedule RC–E, Memorandum item 2.d).
Construction, land development, and other land loans secured by real estate.
Loans secured by multifamily residential and nonfarm nonresidential properties.
Closed-end loans secured by first liens on 1–4 family residential properties.
Closed-end loans secured by junior liens on 1–4 family residential properties and revolving, open-end loans secured
by 1–4 family residential properties and extended under
lines of credit.
Commercial and industrial loans ...............................................
Credit card loans to individuals for household, family, and
other personal expenditures.
All other loans to individuals for household, family, and other
personal expenditures.
Non-agency residential mortgage-backed securities ................
Amount of the institution’s largest counterparty exposure .......
Total amount of the institution’s 20 largest counterparty exposures.

RC–O .........................
RC–O .........................

M10.a * ......................
M10.b * ......................

RC–O .........................

M11 * .........................

RC–O .........................

M12 * .........................

RC–O .........................

M13.a * ......................

RC–O .........................

M13.b * ......................

RC–O .........................

M13.c * .......................

RC–O .........................

M13.d * ......................

RC–O .........................
RC–O .........................

M13.e * ......................
M13.f * .......................

RC–O .........................

M13.g * ......................

RC–O .........................
RC–O .........................
RC–O .........................

M13.h * ......................
M14 * .........................
M15 * .........................

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RCONK069, RCONK070,
RCONK071.
RCONK075, RCONK076,
RCONK077.
RCONK078, RCONK079,
RCONK080.
RCONK081, RCONK082,
RCONK083.
RCONK084, RCONK085,
RCONK086.
RCONK087, RCONK088,
RCONK089.
RCONK120, RCONK121,
RCONK122.
RCONK123, RCONK124,
RCONK125.
RCON1248, RCON1249,
RCON1250.
RCON5380, RCON5381,
RCON5382.
RCON1254, RCON1255,
RCON1256.
RCONF166, RCONF167,
RCONF168.
RCONF664, RCONF665,
RCONF666.
RCONF667, RCONF668,
RCONF669.
RCON3529, RCON3530.
RCON5597.
RCONK663.
RCONK664.
RCONK665.
RCONK666.
RCONN025.
RCONN026.
RCONN027.
RCONN028.
RCONN029.
RCONN030.
RCONK676.
RCONK677.
RCONK669.
RCONK678.
RCONN177.
RCONN178.
RCONN179.
RCONN180.

RCONN181.
RCONN182.
RCONN183.
RCONM963.
RCONK673.
RCONK674.

sradovich on DSK3GMQ082PROD with NOTICES

2462

Federal Register / Vol. 82, No. 5 / Monday, January 9, 2017 / Notices
Schedule

Item

Item name

RC–O .........................

M16 * .........................

RC–O .........................

M17.a * ......................

RC–O .........................

M17.b * ......................

RC–O .........................

M17.c * .......................

RC–O .........................

M17.d * ......................

RC–O .........................

M18.a * ......................

Portion of loans restructured in troubled debt restructurings
that are in compliance with their modified terms and are
guaranteed or insured by the U.S. government (including
the FDIC) (included in Schedule RC–C, part I, Memorandum item 1).
Total deposit liabilities before exclusions (gross) as defined in
Section 3(l) of the Federal Deposit Insurance Act and FDIC
regulations.
Total allowable exclusions, including interest accrued and unpaid on allowable exclusions.
Unsecured ‘‘Other borrowings’’ with a remaining maturity of
one year or less.
Estimated amount of uninsured deposits, including related interest accrued and unpaid.
‘‘Nontraditional 1–4 family residential mortgage loans’’ as defined for assessment purposes only in FDIC regulations
(Columns A through O).

RC–O .........................

M18.b * ......................

Closed-end loans secured by first liens on 1–4 family residential properties (Columns A through O).

RC–O .........................

M18.c * .......................

Closed-end loans secured by junior liens on 1–4 family residential properties (Columns A through O).

RC–O .........................

M18.d * ......................

Revolving, open-end loans secured by 1–4 family residential
properties and extended under lines of credit (Columns A
through O).

RC–O .........................

M18.e * ......................

Credit cards (Columns A through O) ........................................

RC–O .........................

M18.f * .......................

Automobile loans (Columns A through O) ................................

RC–O .........................

M18.g * ......................

Student loans (Columns A through O) .....................................

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RCONL189.

RCONL194.

RCONL195.
RCONL196.
RCONL197.
RCONM964, RCONM965,
RCONM966, RCONM967,
RCONM968, RCONM969,
RCONM970, RCONM971,
RCONM972, RCONM973,
RCONM974, RCONM975,
RCONM976, RCONM977,
RCONM978.
RCONM979, RCONM980,
RCONM981, RCONM982,
RCONM983, RCONM984,
RCONM985, RCONM986,
RCONM987, RCONM988,
RCONM989, RCONM990,
RCONM991, RCONM992,
RCONM993.
RCONM994, RCONM995,
RCONM996, RCONM997,
RCONM998, RCONM999,
RCONN001, RCONN002,
RCONN003, RCONN004,
RCONN005, RCONN006,
RCONN007, RCONN008,
RCONN009.
RCONN010, RCONN011,
RCONN012, RCONN013,
RCONN014, RCONN015,
RCONN016, RCONN017,
RCONN018, RCONN019,
RCONN020, RCONN021,
RCONN022, RCONN023,
RCONN024.
RCONN040, RCONN041,
RCONN042, RCONN043,
RCONN044, RCONN045,
RCONN046, RCONN047,
RCONN048, RCONN049,
RCONN050, RCONN051,
RCONN052, RCONN053,
RCONN054.
RCONN055, RCONN056,
RCONN057, RCONN058,
RCONN059, RCONN060,
RCONN061, RCONN062,
RCONN063, RCONN064,
RCONN065, RCONN066,
RCONN067, RCONN068,
RCONN069.
RCONN070, RCONN071,
RCONN072, RCONN073,
RCONN074, RCONN075,
RCONN076, RCONN077,
RCONN078, RCONN079,
RCONN080, RCONN081,
RCONN082, RCONN083,
RCONN084.

2463

Federal Register / Vol. 82, No. 5 / Monday, January 9, 2017 / Notices
Schedule

Item

Item name

MDRM No.

RC–O .........................

M18.h * ......................

Other consumer loans and revolving credit plans other than
credit cards (Columns A through O).

RC–O .........................

M18.i * ........................

Consumer leases (Columns A through O) ...............................

RC–O .........................

M18.j * ........................

Total (Columns A through N) ....................................................

RCONN085, RCONN086,
RCONN087, RCONN088,
RCONN089, RCONN090,
RCONN091, RCONN092,
RCONN093, RCONN094,
RCONN095, RCONN096,
RCONN097, RCONN098,
RCONN099.
RCONN100, RCONN101,
RCONN102, RCONN103,
RCONN104, RCONN105,
RCONN106, RCONN107,
RCONN108, RCONN109,
RCONN110, RCONN111,
RCONN112, RCONN113,
RCONN114.
RCONN115, RCONN116,
RCONN117, RCONN118,
RCONN119, RCONN120,
RCONN121, RCONN122,
RCONN123, RCONN124,
RCONN125, RCONN126,
RCONN127, RCONN128.

Data Items With a Change in Frequency of
Collection

SEMIANNUAL REPORTING

sradovich on DSK3GMQ082PROD with NOTICES

[June and December]
Schedule

Item

Item name

RC–B .....................

M6.a through M6.g ............

Structured financial products by underlying collateral or reference
assets (Columns A through D).

RC–C, Part I ..........

M4 .....................................

RC–F ......................

6.a through 6.i ...................

RC–G .....................

4.a through 4.g ..................

RC–L ......................

9.c through 9.f ...................

RC–L ......................

10.b through 10.e ..............

RC–N .....................

M5.a ..................................

Adjustable-rate closed-end loans
secured by first liens on 1–4 family residential properties (included
in Schedule RC–C, Part I, item
1.c.(2)(a), column B).
All other assets: Itemized items
greater than $100,000 that exceed 25 percent of this item.
All other liabilities: Itemized items
greater than $100,000 that exceed 25 percent of this item.
All other off-balance sheet liabilities
(exclude derivatives): Itemized
items over 25 percent of Schedule RC, item 27.a. ‘‘Total bank
equity capital’’.
All other off-balance sheet assets
(exclude derivatives): Itemized
items over 25 percent of Schedule RC, item 27.a. ‘‘Total bank
equity capital’’.
Loans and leases held for sale
(Columns A through C).

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MDRM No.
RCONG348, RCONG349, RCONG350,
RCONG352,
RCONG353,
RCONG355,
RCONG356,
RCONG358,
RCONG359,
RCONG361,
RCONG362,
RCONG364,
RCONG365,
RCONG367,
RCONG368,
RCONG370,
RCONG371,
RCONG373, RCONG374, RCONG375
RCON5370

RCONG351,
RCONG354,
RCONG357,
RCONG360,
RCONG363,
RCONG366,
RCONG369,
RCONG372,

RCON2166, RCON1578, RCONC010, RCONC436,
RCONJ448, RCON3549, RCON3550, RCON3551
RCON3066, RCONC011, RCON2932, RCONC012,
RCON3552, RCON3553, RCON3554
RCONC978, RCON3555, RCON3556, RCON3557

RCONC5592, RCON5593, RCON5594, RCON5595

RCONC240, RCONC241, RCONC226

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2464

Federal Register / Vol. 82, No. 5 / Monday, January 9, 2017 / Notices
ANNUAL REPORTING
[December]
Schedule

Item

RI .......................................

M12

RC–C, Part I ......................

M8.b

RC–C, Part I ......................

M8.c

RC–M .................................

6

RC–M .................................

7

RC–M .................................

9

RC–M .................................

11

RC–M .................................

12

RC–M .................................
RC–M .................................

14.a
14.b

Item name

MDRM No.

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)).
Total maximum remaining amount of negative amortization contractually permitted on closed-end loans secured by 1–4 family residential properties.
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.
Does the reporting bank sell private label or third-party mutual funds and annuities?
Assets under the reporting bank’s management in proprietary mutual funds and
annuities.
Do any of the bank’s Internet websites have transactional capability, i.e., allow
the bank’s customers to execute transactions on their accounts through the
website?
Does the bank act as trustee or custodian for Individual Retirement Accounts,
Health Savings Accounts, and other similar accounts?
Does the bank provide custody, safekeeping, or other services involving the acceptance of order for the sale or purchase of securities?
Total assets of captive insurance subsidiaries .......................................................
Total assets of captive reinsurance subsidiaries ...................................................

RIADF228
RCONF231
RCONF232
RCONB569
RCONB570
RCON4088
RCONG463
RCONG464
RCONK193
RCONK194

DATA ITEMS MOVED TO SCHEDULE SU—SUPPLEMENTAL INFORMATION
Schedule

Item

RI .......................................
RI .......................................
RI–B, Part I ........................

M13.a
M13.b
M4

RI–B, Part II .......................

M2

RI–B, Part II .......................

M3

RC–C, Part I ......................

M6

RC–L ..................................
RC–L ..................................

13
14

RC–M .................................

13.b.(7)

RC–N .................................

11.f

RC–S .................................

M4

Item name

MDRM No.

Net gains (losses) on assets ..................................................................................
Net gains (losses) on liabilities ...............................................................................
Uncollectible retail credit card fees and finance charges reversed against income (i.e., not included in charge-offs against the allowance for loan and
lease losses).
Separate valuation allowance for uncollectible retail credit card fees and finance
charges.
Amount of allowance for loan and lease losses attributable to retail credit card
fees and finance charges.
Outstanding credit card fees and finance charges included in Schedule RC–C,
part I, item 6.a.
Total gross notional amount of derivative contracts held for trading (Column A)
Total gross notional amount of derivative contracts held for purposes other than
trading (Columns A).
Portion of covered other real estate owned included in items 13.b.(1) through
(5) that is protected by FDIC loss-sharing agreements.
Portion of covered loans and leases included in items 11.a through 11.e that is
protected by FDIC loss-sharing agreements (Columns A through C).
Outstanding fees and credit card charges included in Schedule RC–S, item 1,
column C.

RIADF551
RIADF553
RIADC388
RIADC389
RIADC390
RCONC391
RCONA126
RCON8725
RCONK192
RCONK102,
RCONK103,
RCONK104
RCONC407

Appendix C
FFIEC 031 for March 31, 2017: Data Items
Removed or Change in Reporting Threshold

DATA ITEMS REMOVED

sradovich on DSK3GMQ082PROD with NOTICES

Schedule

Item

RI–B, Part I ........................

2.a

RI–B, Part I ........................

2.b

RC–C, Part II .....................

1

RC–C, Part II .....................

2.a

RC–C, Part II .....................

2.b

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Item name

MDRM No.

Loans to and acceptances of U.S. banks and other U.S. depository institutions
(Column A and Column B).
Loans to and acceptances of foreign banks (Column A and Column B) ..............
Yes/No indicator whether all or substantially all of the dollar volume of ‘loans secured by nonfarm nonresidential properties’ and ‘commercial and industrial
loans to U.S. addressees’ have original amounts of $100,000 or less.
Total number of loans secured by nonfarm nonresidential properties currently
outstanding.
Total number of commercial and industrial loans to U.S. addressees currently
outstanding.

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09JAN1

RIAD4653,
RIAD4663
RIAD4654,
RIAD4664
RCON6999

RCON5562
RCON5563

Federal Register / Vol. 82, No. 5 / Monday, January 9, 2017 / Notices

2465

DATA ITEMS REMOVED—Continued
Schedule

Item

RC–C, Part II .....................

5

RC–C, Part II .....................
RC–C, Part II .....................

6.a
6.b

RC–E, Part I ......................

M6.c

RC–M .................................

13.a.(2)

RC–M .................................

13.a.(3)

RC–M
RC–M
RC–M
RC–N

13.a.(4)(a)
13.a.(4)(b)
13.a.(4)(c)
11.b

.................................
.................................
.................................
.................................

Item name

MDRM No.

Yes/No indicator whether all or substantially all of the dollar volume of ‘Loans
secured by farmland’ and ‘Loans to finance agricultural production and other
loans to farmers’ have original amounts of $100,000 or less.
Total number of loans secured by farmland currently outstanding ........................
Total number of loans to finance agricultural production and other loans to farmers currently outstanding.
Total deposits in all other transaction accounts of individuals, partnerships, and
corporations.
Loans to finance agricultural production and other loans to farmers covered by
loss-sharing agreements with the FDIC.
Commercial and industrial loans covered by loss-sharing agreements with the
FDIC.
Credit card loans covered by loss-sharing agreements with the FDIC .................
Automobile loans covered by loss-sharing agreements with the FDIC .................
All other consumer loans covered by loss-sharing agreements with the FDIC .....
Loans to finance agricultural production and other loans to farmers covered by
loss-sharing agreements with the FDIC (Column A through Column C).

RC–N .................................

11.c

Commercial and industrial loans covered by loss-sharing agreements with the
FDIC (Column A through Column C).

RC–N .................................

11.d.(1)

Credit card loans covered by loss-sharing agreements with the FDIC (Column A
through Column C).

RC–N .................................

11.d.(2)

Automobile loans covered by loss-sharing agreements with the FDIC (Column A
through Column C).

RC–N .................................

11.d.(3)

All other consumer loans covered by loss-sharing agreements with the FDIC
(Column A through Column C).

RCON6860
RCON5576
RCON5577
RCONP755
RCFDK178
RCFDK179
RCFDK180
RCFDK181
RCFDK182
RCFDK072,
RCFDK073,
RCFDK074
RCFDK075,
RCFDK076,
RCFDK077
RCFDK078,
RCFDK079,
RCFDK080
RCFDK081,
RCFDK082,
RCFDK083
RCFDK084,
RCFDK085,
RCFDK086

CHANGE IN REPORTING THRESHOLD
[To be completed by banks with $10 billion or more in total assets]
Schedule

Item

RI .......................................
RI .......................................
RC–E, Part II .....................

M9.a
M9.b
1

RC–E,
RC–E,
RC–E,
RC–E,

.....................
.....................
.....................
.....................

2
3
4
5

RC–E, Part II .....................

6

Part
Part
Part
Part

II
II
II
II

Item name

MDRM No.

Net gains (losses) on credit derivatives held for trading ........................................
Net gains (losses) on credit derivatives held for purposes other than trading ......
Deposits of Individuals, partnerships, and corporations (include all certified and
official checks).
Deposits of U.S. banks and other U.S. depository institutions in foreign offices ..
Deposits of foreign banks in foreign offices ...........................................................
Deposits of foreign governments and official institutions in foreign offices ...........
Deposits of U.S. Government and states and political subdivisions in the U.S. in
foreign offices.
Total deposits in foreign offices ..............................................................................

RIADC889
RIADC890
RCFNB553
RCFNB554
RCFN2625
RCFN2650
RCFNB555
RCFN2200

Note: The preceding list of ‘‘Data Items Removed’’ from the FFIEC 031 excludes two Call Report data items that have been approved for removal by OMB effective March 31, 2017, in accordance with the agencies’ July 13, 2016, Federal Register notice (81 FR 45357): Schedule RI,
Memorandum items 14.a and 14.b.

CHANGE IN REPORTING THRESHOLD
[To be completed by banks with $10 million or more in average trading assets]
Schedule

sradovich on DSK3GMQ082PROD with NOTICES

RI
RI
RI
RI
RI

.......................................
.......................................
.......................................
.......................................
.......................................

Item

Item name

M8.a
M8.b
M8.c
M8.d
M8.e

Trading
Trading
Trading
Trading
Trading

revenue
revenue
revenue
revenue
revenue

from
from
from
from
from

MDRM No.

interest rate exposures .......................................................
foreign exchange exposures ..............................................
equity security and index exposures ..................................
commodity and other exposures ........................................
credit exposures .................................................................

Appendix D
FFIEC 041 for March 31, 2017: Data Items
Removed or Change in Reporting Threshold

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RIAD8757
RIAD8758
RIAD8759
RIAD8760
RIADF186

2466

Federal Register / Vol. 82, No. 5 / Monday, January 9, 2017 / Notices
DATA ITEMS REMOVED
Schedule

Item

RI .......................................
RI .......................................
RI–B, Part I ........................

1.a.(4)
1.e
2

RI–B, Part I ........................

6

RC–C, Part I ......................
RC–C, Part I ......................

2.a.(1)
2.a.(2)

RC–C, Part I ......................
RC–C, Part I ......................

2.c.(1)
2.c.(2)

RC–C, Part I ......................

7

RC–E .................................

M6.c

RC–M .................................

13.a.(3)

RC–M
RC–M
RC–M
RC–N

13.a.(4)(a)
13.a.(4)(b)
13.a.(4)(c)
6

.................................
.................................
.................................
.................................

Item name

MDRM No.

Interest on loans to foreign governments and official institutions ..........................
Interest income from trading assets .......................................................................
Loans to depository institutions and acceptances of other banks (Column A
through Column B).
Loans to foreign governments and official institutions (Column A through Column B).
Loans to U.S. branches and agencies of foreign banks ........................................
Loans to other commercial banks in the U.S. ........................................................
Note: Items 2.a.(1) and 2.a.(2) of Schedule RC–C, Part I, will be combined into
one data item for total loans to commercial banks in the U.S.
Loans to foreign branches of other U.S. banks .....................................................
Loans to other banks in foreign countries ..............................................................
Note: Items 2.c.(1) and 2.c.(2) of Schedule RC–C, Part I, will be combined into
one data item for total loans to banks in foreign countries.
Loans to foreign governments and official institutions (including foreign central
banks).
Total deposits in all other transaction accounts of individuals, partnerships, and
corporations.
Commercial and industrial loans covered by loss-sharing agreements with the
FDIC.
Credit card loans covered by loss-sharing agreements with the FDIC .................
Automobile loans covered by loss-sharing agreements with the FDIC .................
All other consumer loans covered by loss-sharing agreements with the FDIC .....
Loans to foreign governments and official institutions (Column A through Column C).

RC–N .................................

11.c

Commercial and industrial loans covered by loss-sharing agreements with the
FDIC (Column A through Column C).

RC–N .................................

11.d.(1)

Credit card loans covered by loss-sharing agreements with the FDIC (Column A
through Column C).

RC–N .................................

11.d.(2)

Automobile loans covered by loss-sharing agreements with the FDIC (Column A
through Column C).

RC–N .................................

11.d.(3)

All other consumer loans covered by loss-sharing agreements with the FDIC
(Column A through Column C).

RC–N .................................

M6

Derivative contracts: Fair value of amounts carried as assets (Column A through
Column B).

RIAD4056
RIAD4069
RIAD4481,
RIAD4482
RIAD4643,
RIAD4627
RCONB532
RCONB533
RCONB536
RCONB537
RCON2081
RCONP755
RCONK179
RCONK180
RCONK181
RCONK182
RCON5389,
RCON5390,
RCON5391
RCONK075,
RCONK076,
RCONK077
RCONK078,
RCONK079,
RCONK080
RCONK081,
RCONK082,
RCONK083
RCONK084,
RCONK085,
RCONK086
RCON3529,
RCON3530

Note: The preceding list of ‘‘Data Items Removed’’ from the FFIEC 041 excludes two Call Report data items that have been approved for removal by OMB effective March 31, 2017, in accordance with the agencies’ July 13, 2016, Federal Register notice (81 FR 45357): Schedule RI,
Memorandum items 14.a and 14.b.

CHANGE IN REPORTING THRESHOLD
[To be completed by banks with $10 billion or more in total assets]
Schedule
RI .......................................
RI .......................................

Item
M9.a
M9.b

MDRM
number

Item name
Net gains (losses) on credit derivatives held for trading ........................................
Net gains (losses) on credit derivatives held for purposes other than trading ......

RIADC889
RIADC890

CHANGE IN REPORTING THRESHOLD
[To be completed by banks with $10 million or more in average trading assets]

sradovich on DSK3GMQ082PROD with NOTICES

Schedule
RI
RI
RI
RI
RI

.......................................
.......................................
.......................................
.......................................
.......................................

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M8.b
M8.c
M8.d
M8.e

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number

Item name
Trading
Trading
Trading
Trading
Trading

PO 00000

revenue
revenue
revenue
revenue
revenue

Frm 00158

from
from
from
from
from

interest rate exposures .......................................................
foreign exchange exposures ..............................................
equity security and index exposures ..................................
commodity and other exposures ........................................
credit exposures .................................................................

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09JAN1

RIAD8757
RIAD8758
RIAD8759
RIAD8760
RIADF186

Federal Register / Vol. 82, No. 5 / Monday, January 9, 2017 / Notices
Dated: December 30, 2016.
Karen Solomon,
Deputy Chief Counsel, Office of the
Comptroller of the Currency.
Board of Governors of the Federal Reserve
System, January 3, 2017.
Robert deV. Frierson,
Secretary of the Board.
Dated at Washington, DC, this 3rd day of
January, 2017. Federal Deposit Insurance
Corporation.
Robert E. Feldman,
Executive Secretary.
[FR Doc. 2017–00085 Filed 1–6–17; 8:45 am]

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BILLING CODE 4810–33–P; 6210–01–P; 6714–01–P

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2467