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pdfAppendix D
FFIEC 031: To be completed by banks with domestic and foreign offices and banks with domestic
offices only and consolidated total assets of $100 billion or more
Data Items Removed, Other Impacts to Data Items, Reduction in Reporting Frequency,
or Increase in Reporting Threshold
Data Items Removed
Schedule
Item
Item Name
MDRM Number
RI-E
1.f
Net change in the fair values of financial
instruments accounted for under a fair value option
RIADF229
RI-E
1.h
Gains on bargain purchases
RIADJ447
RC
10.a
Goodwill
RCFD3163
10.b
Note: Schedule RC, item 10.a will be moved to
Schedule RC-M, new item 2.b.
Other intangible assets
RCFD0426
RC
RC-B
2.a
RC-B
2.b
RC-B
5.b.(1)
RC-B
5.b.(2)
RC-B
5.b.(3)
RC-D
All data items
reported in
Column B,
“Domestic
offices”
Note: Items 10.a and 10.b of Schedule RC will be
combined into one data item.
U.S. Government agency obligations (exclude
mortgage-backed securities): Issued by U.S.
Government agencies (Columns A through D)
U.S. Government agency obligations (exclude
mortgage-backed securities): Issued by U.S.
Government-sponsored agencies (Columns A
through D)
RCFD1289, RCFD1290,
RCFD1291, RCFD1293
RCFD1294, RCFD1295,
RCFD1297, RCFD1298
Note: Items 2.a and 2.b of Schedule RC-B will be
combined into one data item.
Structured financial products: Cash (Columns A
through D)
Structured financial products: Synthetic (Columns
A through D)
RCFDG336, RCFDG337,
RCFDG338, RCFDG339
RCFDG340, RCFDG341,
RCFDG342, RCFDG343
Structured financial products: Hybrid (Columns A
through D)
RCFDG344, RCFDG345,
RCFDG346, RCFDG347
Note: Items 5.b.(1), 5.b.(2), and 5.b.(3) of Schedule
RC-B will be combined into one data item.
Column B, “Domestic offices”
Note: Data items 6.a.(1) through 6.a.(5), Column
B, will be combined into two data items to be
collected for the consolidated bank in Column A,
which will replace data item 6.a, Column A. In
addition, data items M1.a.(1) through M1.a.(5),
Column B, will be combined into two data items to
be collected for the consolidated bank in Column A,
which will replace data item M.1.a, Column A.
1
RCON3531, RCON3532,
RCON3533, RCONG379,
RCONG380, RCONG381,
RCONK197, RCONK198,
RCONG383, RCONG384,
RCONG385, RCONG386,
RCONF604, RCONF605,
RCONF606, RCONF607,
RCONF611, RCONF612,
RCONF613, RCONF614,
Schedule
Item
Item Name
MDRM Number
Data items 12 and 15, Column B, will be moved to
Schedule RC-H, new items 19 and 20. Data items
6.a.(1) through 6.d, Column B, will be combined
into one data item and moved to Schedule RC-H,
new item 21.
RCONF615, RCONF616,
RCONK199, RCONK210,
RCONF618, RCON3541,
RCON3543, RCON3545,
RCON3546, RCONF624,
RCON3547, RCON3548,
RCONF625, RCONF626,
RCONF627, RCONF628,
RCONF629, RCONF630,
RCONF631, RCONF632,
RCONF633, RCONF634,
RCONK200, RCONK211,
RCONF636, RCONF639,
RCONF640, RCONG299,
RCONG332, RCONG333,
RCONG334, RCONG335,
RCONG651, RCONG652,
RCONG387, RCONG388
RC-D
5.a.(1)
Structured financial products: Cash (Column A)
RCFDG383
RC-D
5.a.(2)
RCFDG384
RC-D
5.a.(3)
Structured financial products: Synthetic (Column
A)
Structured financial products: Hybrid (Column A)
RC-D
6.a
Note: Items 5.a.(1), 5.a.(2), and 5.a.(3) of Schedule
RC-D, Column A, will be combined into one data
item.
Loans secured by real estate (Column A)
RC-D
6.c.(1)
RC-D
6.c.(2)
RC-D
6.c.(3)
RC-D
6.c.(4)
RC-D
M1.a
RC-D
M1.c.(1)
RC-D
M1.c.(2)
Loans to individuals for household, family, and
other personal expenditures: Credit cards (Column
A)
Loans to individuals for household, family, and
other personal expenditures: Other revolving credit
plans (Column A)
Loans to individuals for household, family, and
other personal expenditures: Automobile loans
(Column A)
Loans to individuals for household, family, and
other personal expenditures: Other consumer loans
Note: Items 6.c.(1), 6.c.(2), 6.c.(3), and 6.c.(4) of
Schedule RC-D, Column A, will be combined into
one data item.
Unpaid principal balance of loans measured at fair
value: Loans secured by real estate (Column A)
Unpaid principal balance of loans measured at fair
value: Loans to individuals for household, family,
and other personal expenditures: Credit cards
(Column A)
Unpaid principal balance of loans measured at fair
value: Loans to individuals for household, family,
and other personal expenditures: Other revolving
credit plans (Column A)
RCFDG385
RCFDF610
RCFDF615
RCFDF616
RCFDK199
RCFDK210
RCFDF790
RCFDF633
RCFDF634
Schedule
Item
Item Name
MDRM Number
RC-D
M1.c.(3)
RCFDK200
RC-D
M1.c.(4)
Unpaid principal balance of loans measured at fair
value: Loans to individuals for household, family,
and other personal expenditures: Automobile loans
(Column A)
Unpaid principal balance of loans measured at fair
value: Loans to individuals for household, family,
and other personal expenditures: Other consumer
loans (Column A)
RC-D
M6
RC-L
1.a.(1)
RC-L
1.a.(2)
RC-L
16.a
RC-L
16.b.(1)
RC-L
16.b.(2)
RC-L
16.b.(3)
RC-L
16.b.(4)
RC-L
16.b.(5)
RC-L
16.b.(6)
RC-L
16.b.(7)
RC-L
16.b.(8)
RC-M
2.b
Note: Items M1.c.(1), M1.c.(2), M1.c.(3), and
M1.c.(4) of Schedule RC-D, Column A, will be
combined into one data item.
Retained beneficial interests in securitizations
Unused commitments for Home Equity Conversion
Mortgage (HECM) reverse mortgages outstanding
that are held for investment
Unused commitments for proprietary reverse
mortgages outstanding that are held for investment
Note: Items 1.a.(1) and 1.a.(2) of Schedule RC-L
will be combined into one data item.
Over-the-counter derivatives: Net current credit
exposure (Column B)
Over-the-counter derivatives: Fair value of
collateral: Cash—U.S. dollar (Column B)
Over-the-counter derivatives: Fair value of
collateral: Cash—Other currencies (Column B)
Over-the-counter derivatives: Fair value of
collateral: U.S. Treasury securities (Column B)
Over-the-counter derivatives: Fair value of
collateral: U.S. Government agency and U.S.
Government-sponsored agency debt securities
(Column B)
Over-the-counter derivatives: Fair value of
collateral: Corporate bonds (Column B)
Over-the-counter derivatives: Fair value of
collateral: Equity securities (Column B)
Over-the-counter derivatives: Fair value of
collateral: All other collateral (Column B)
Over-the-counter derivatives: Fair value of
collateral: Total fair value of collateral (Column B)
Note: Amounts reported in items 16.a, 16.b.(1),
16.b.(2), 16.b.(3), 16.b.(4), 16.b.(5), 16.b.(6),
16.b.(7), and 16.b.(8), Column B, will be included
in items 16.a, 16.b.(1), 16.b.(2), 16.b.(3), 16.b.(4),
16.b.(5), 16.b.(6), 16.b.(7), and 16.b.(8), Column E.
Purchased credit card relationships and
nonmortgage servicing assets
Note: Amounts reported in item 2.b will be
included in item 2.c, All other identifiable
intangible assets.
RCFDK211
RCFDF651
RCONJ477
RCONJ478
RCFDG419
RCFDG424
RCFDG429
RCFDG434
RCFDG439
RCFDG444
RCFDG449
RCFDG454
RCFDG459
RCFDB026
Schedule
Item
Item Name
MDRM Number
RC-M
3.f
Foreclosed properties from "GNMA loans"
RCONC979
Note: Amounts reported in item 3.f will be
included in item 3.c, Other real estate owned: 1-4
family residential properties.
Other Impacts to Data Items
Schedule
RC
RC-B
RC-B
RC-D
RC-D
RC-D
RC-D
RC-D
Item
10 (New)
2 (New)
5.b (New)
Item Name
Intangible assets
MDRM Number
RCFD2143
Note: Items 10.a and 10.b of Schedule RC will be
combined into this data item.
U.S. Government agency obligations (exclude
mortgage-backed securities (Columns A through D)
To be determined (TBD) (4
MDRMs)
Note: Items 2.a and 2.b of Schedule RC-B removed
above will be combined into this data item
(Columns A through D).
Structured financial products (Columns A through
D)
TBD (4 MDRMs)
5.a (New)
Note: Items 5.b.(1), 5.b.(2), and 5.b.(3) of Schedule
RC-B removed above will be combined into this
data item (Columns A through D).
Structured financial products
TBD
6.a.(1) (New)
Note: Items 5.a.(1), 5.a.(2), and 5.a.(3) of Schedule
RC-D, Column A, removed above will be combined
into this data item.
Loans secured by 1-4 family residential properties
TBD
6.a.(2) (New)
Note: Items 6.a.(3)(a), 6.a.(3)(b)(1), and
6.a.(3)(b)(2) of Schedule RC-D, Column B,
removed above will be combined into this data item
for the consolidated bank in Column A, which will
partially replace item 6.a, Column A.
All other loans secured by real estate
TBD
6.c (New)
M1.a.(1)
Note: Items 6.a.(1), 6.a.(2), 6.a.(4), and 6.a.(5) of
Schedule RC-D, Column B, removed above will be
combined into this data item for the consolidated
bank in Column A, which will partially replace item
6.a, Column A.
Loans to individuals for household, family and
other personal expenditures (i.e., consumer loans)
(includes purchased paper)
Note: Items 6.c.(1), 6.c.(2), 6.c.(3), and 6.c.(4) of
Schedule RC-D removed above will be combined
into this data item.
Unpaid principal balance of loans measured at fair
TBD
TBD
(New)
RC-D
RC-D
RC-H
RC-H
RC-H
RC-L
RC-M
M1.a.(2)
(New)
M1.c (New)
19 (Remapping)
20 (Remapping)
21 (New)
1.a (New)
2.b (Remapping)
value: Loans secured by 1-4 family residential
properties
Note: Items M1.a.(3)(a), M1.a.(3)(b)(1), and
M1.a.(3)(b)(2) of Schedule RC-D, Column B,
removed above will be combined into this data item
for the consolidated bank in Column A, which will
partially replace item M.1.a, Column A.
Unpaid principal balance of loans measured at fair
value: All other loans secured by real estate
Note: Items M1.a.(1), M1.a.(2), M1.a.(4), and
M1.a.(5) of Schedule RC-D, Column B, removed
above will be combined into this data item for the
consolidated bank in Column A, which will
partially replace item M.1.a, Column A.
Unpaid principal balance of loans measured at fair
value: Loans to individuals for household, family,
and other personal expenditures (i.e., consumer
loans) (includes purchased paper)
TBD
TBD
Note: Items M1.c.(1), M1.c.(2), M1.c.(3), and
M1.c.(4) of Schedule RC-D, Column A, removed
above will be combined into this data item.
Total trading assets
RCON3545
Note: Schedule RC-D, item 12, Column B, will be
moved to Schedule RC-H, item 19. The proposed
threshold change applicable to Schedule RC-D
applies to this item.
Total trading liabilities
RCON3548
Note: Schedule RC-D, item 15, Column B, will be
moved to Schedule RC-H, item 20. The proposed
threshold change applicable to Schedule RC-D
applies to this item.
Total loans held for trading
TBD
Note: The proposed threshold change applicable to
Schedule RC-D applies to this item.
Unused commitments for reverse mortgages
outstanding that are held for investment
Note: Items 1.a.(1) and 1.a.(2) of Schedule RC-L
removed above will be combined into this data
item.
Goodwill
Note: Schedule RC, item 10.a will be moved to
Schedule RC-M, new item 2.b., and the phrase
“other than goodwill” will be removed from the
caption for Schedule RC-M, item 2.
TBD
RCFD3163
Data Items with a Reduction in Frequency of Collection
Semiannual Reporting (June 30 and December 31)
Schedule
Item
Item Name
MDRM Number
RI
M12
RIADF228
RC-B
M3
RC-C,
Part I
M7.a
RC-C,
Part I
M7.b
RC-C,
Part I
M8.a
RC-C,
Part I
M8.b
RC-C,
Part I
M8.c
RC-C,
Part I
M12.a
RC-C,
Part I
M12.b
RC-C,
Part I
M12.c
RC-C,
Part I
M12.d
Noncash income from negative amortization on
closed-end loans secured by 1–4 family
residential properties
Amortized cost of held-to-maturity securities sold
or transferred to available-for-sale or trading
securities during the calendar year-to-date
Purchased credit-impaired loans held for investment
accounted for in accordance with FASB ASC 31030: Outstanding balance
Purchased credit-impaired loans held for investment
accounted for in accordance with FASB ASC 31030: Amount included in Schedule RC-C, Part I,
items 1 through 9
Total amount of closed-end loans with negative
amortization features secured by 1–4 family
residential properties
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 closedend loans secured by 1–4 family residential
properties included in the amount reported in
Memorandum item 8.a above
Loans (not subject to the requirements of FASB
ASC 310-30 (former AICPA Statement of Position
03-3)) and leases held for investment that were
acquired in business combinations with acquisition
dates in the current calendar year: Loans secured
by real estate (Columns A through C)
Loans (not subject to the requirements of FASB
ASC 310-30 (former AICPA Statement of Position
03-3)) and leases held for investment that were
acquired in business combinations with acquisition
dates in the current calendar year: Commercial and
industrial loans (Columns A through C)
Loans (not subject to the requirements of FASB
ASC 310-30 (former AICPA Statement of Position
03-3)) and leases held for investment that were
acquired in business combinations with acquisition
dates in the current calendar year: Loans to
individuals for household, family, and other
personal expenditures (Columns A through C)
Loans (not subject to the requirements of FASB
ASC 310-30 (former AICPA Statement of Position
03-3)) and leases held for investment that were
acquired in business combinations with acquisition
dates in the current calendar year: All other loans
and all leases (Columns A through C)
RCFD1778
RCFDC779
RCFDC780
RCONF230
RCONF231
RCONF232
RCFDG091, RCFDG092,
RCFDG093
RCFDG094, RCFDG095,
RCFDG096
RCFDG097, RCFDG098,
RCFDG099
RCFDG100, RCFDG101,
RCFDG102
Schedule
Item
Item Name
MDRM Number
RC-L
1.b.(1)
Unused consumer credit card lines
RCFDJ455
RC-L
RC-L
1.b.(2)
11.a
RCFDJ456
RCFDC223
RC-L
11.b
RC-N
M7
Other unused credit card lines
Year-to-date merchant credit card sales volume:
Sales for which the reporting bank is the acquiring
bank
Year-to-date merchant credit card sales volume:
Sales for which the reporting bank is the agent bank
with risk
Additions to nonaccrual assets during the quarter
M8
Note: This caption would be revised to “Additions
to nonaccrual assets during the last 6 months.”
Nonaccrual assets sold during the quarter
RC-N
RC-N
M9.a
RC-N
M9.b
Note: This caption would be revised to
”Nonaccrual assets sold during the last 6 months.”
Purchased credit-impaired loans accounted for in
accordance with FASB ASC 310-30 (former
AICPA Statement of Position 03-3): Outstanding
balance (Columns A through C)
Purchased credit-impaired loans accounted for in
accordance with FASB ASC 310-30 (former
AICPA Statement of Position 03-3): Amount
included in Schedule RC-N, items 1 through 7,
above (Columns A through C)
RCFDC224
RCFDC410
RCFDC411
RCFDL183, RCFDL184,
RCFDL185
RCFDL186, RCFDL187,
RCFDL188
Annual Reporting (December)
Schedule
Item
Item Name
MDRM Number
RC-M
9
RCFD4088
RC-M
RC-M
14.a
14.b
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?
Total assets of captive insurance subsidiaries
Total assets of captive reinsurance subsidiaries
RCFDK193
RCFDK194
Data Items with an Increase in Reporting Threshold:
Schedule RI-D is to be completed by banks with foreign offices (including Edge or Agreement
subsidiaries and IBFs) and $10 billion or more in total assets where foreign office revenues, assets, or
net income exceed 10 percent of consolidated total revenues, total assets, or net income.
Schedule RC-D is to be completed by banks that reported total trading assets of $10 million or more
in any of the four preceding calendar quarters and all banks meeting the FDIC’s definition of a large
or highly complex institution for deposit insurance assessment purposes.
To be completed by banks with $10 billion or more in total assets
Schedule Item
Item Name
MDRM Number
RC-B
RCFDB838, RCFDB839,
M5.a
Asset-backed securities: Credit card receivables
RC-B
M5.b
RC-B
M5.c
RC-B
M5.d
RC-B
M5.e
RC-B
M5.f
RC-B
M6.a
RC-B
M6.b
RC-B
M6.c
RC-B
M6.d
RC-B
M6.e
RC-B
M6.f
RC-B
M6.g
(Columns A, B, C, and D)
RCFDB840, RCFDB841
Asset-backed securities: Home equity lines
(Columns A, B, C, and D)
Asset-backed securities: Automobile loans
(Columns A, B, C, and D)
Asset-backed securities: Other consumer loans
(Columns A, B, C, and D)
Asset-backed securities: Commercial and industrial
loans (Columns A, B, C, and D)
Asset-backed securities: Other (Columns A, B, C,
and D)
Structured financial products by underlying
collateral or reference assets: Trust preferred
securities issued by financial institutions (Columns
A through D)
Structured financial products by underlying
collateral or reference assets: Trust preferred
securities issued by real estate investment trusts
(Columns A through D)
Structured financial products by underlying
collateral or reference assets: Corporate and similar
loans (Columns A through D)
Structured financial products by underlying
collateral or reference assets: 1–4 family residential
MBS issued or guaranteed by U.S. Governmentsponsored enterprises (GSEs) (Columns A through
D)
Structured financial products by underlying
collateral or reference assets: 1–4 family residential
MBS not issued or guaranteed by GSEs (Columns
A through D)
Structured financial products by underlying
collateral or reference assets: Diversified (mixed)
pools of structured financial products (Columns A
through D)
Structured financial products by underlying
collateral or reference assets: Other collateral or
reference assets (Columns A through D)
RCFDB842, RCFDB843,
RCFDB844, RCFDB845
RCFDB846, RCFDB847,
RCFDB848, RCFDB849
RCFDB850, RCFDB851,
RCFDB852, RCFDB853
RCFDB854, RCFDB855,
RCFDB856, RCFDB857
RCFDB858, RCFDB859,
RCFDB860, RCFDB861
RCFDG348, RCFDG349,
RCFDG350, RCFDG351
RCFDG352, RCFDG353,
RCFDG354, RCFDG355
RCFDG356, RCFDG357,
RCFDG358, RCFDG359
RCFDG360, RCFDG361,
RCFDG362, RCFDG363
RCFDG364, RCFDG365,
RCFDG366, RCFDG367
RCFDG368, RCFDG369,
RCFDG370, RCFDG371
RCFDG372, RCFDG373,
RCFDG374, RCFDG375
To be completed by banks with $10 billion or more in total trading assets
Schedule Item
Item Name
MDRM Number
RC-D
M2.a
RCFDF639
RC-D
M2.b
RC-D
M3.a
RC-D
M3.b
Loans measured at fair value that are past due 90
days or more: Fair value (Column A)
Loans measured at fair value that are past due 90
days or more: Unpaid principal balance (Column A)
Structured financial products by underlying
collateral or reference assets: Trust preferred
securities issued by financial institutions (Column
A)
Structured financial products by underlying
collateral or reference assets: Trust preferred
securities issued by real estate investment trusts
(Column A)
RCFDF640
RCFDG299
RCFDG332
RC-D
M3.c
RCFDG333
M4.b
Structured financial products by underlying
collateral or reference assets: Corporate and similar
loans (Column A)
Structured financial products by underlying
collateral or reference assets: 1–4 family residential
MBS issued or guaranteed by U.S. Governmentsponsored enterprises (GSEs) (Column A)
Structured financial products by underlying
collateral or reference assets: 1–4 family residential
MBS not issued or guaranteed by GSEs (Column
A)
Structured financial products by underlying
collateral or reference assets: Diversified (mixed)
pools of structured financial products (Column A)
Structured financial products by underlying
collateral or reference assets: Other collateral or
reference assets (Column A)
Pledged trading assets: Pledged securities (Column
A)
Pledged trading assets: Pledged loans (Column A)
RC-D
M3.d
RC-D
M3.e
RC-D
M3.f
RC-D
M3.g
RC-D
M4.a
RC-D
RC-D
M5.a
Asset-backed securities: Credit card receivables
RCFDF643
RC-D
M5.b
Asset-backed securities: Home equity lines
RCFDF644
RC-D
M5.c
Asset-backed securities: Automobile loans
RCFDF645
RC-D
M5.d
Asset-backed securities: Other consumer loans
RCFDF646
RC-D
M5.e
RCFDF647
RC-D
M5.f
Asset-backed securities: Commercial and industrial
loans
Asset-backed securities: Other
RC-D
M7.a
Equity securities: Readily determinable fair values
RCFDF652
RC-D
M7.b
Equity securities: Other
RCFDF653
RC-D
M8
Loans pending securitization
RCFDF654
RC-D
M9
Other trading assets
RC-D
M10
Other trading liabilities
RCFDF655, RCFDF656,
RCFDF657
RCFDF658, RCFDF659,
RCFDF660
RCFDG334
RCFDG335
RCFDG651
RCFDG652
RCFDG387
RCFDG388
RCFDF648
To be completed by banks with total trading assets of $10 million or more for any quarter of the
preceding calendar year
Schedule Item
Item Name
MDRM Number
RI
M8.a
Trading revenue: Interest rate exposures
RIAD8757
RI
M8.b
Trading revenue: Foreign exchange exposures
RIAD8758
RI
M8.c
RIAD8759
RI
M8.d
Trading revenue: Equity security and index
exposures
Trading revenue: Commodity and other exposures
RI
M8.e
Trading revenue: Credit exposures
RIADF186
RIAD8760
To be completed by banks with components of other noninterest income in amounts greater than
$100,000 that exceed 7 percent of Schedule RI, item 5.l
Schedule
Item
Item Name
MDRM Number
RI-E
1.a through
1.l
Other noninterest income (from Schedule RI,
item 5.l)
RIADC013, RIADC014,
RIADC016, RIAD4042,
RIADC015, RIADF555,
RIADT047, RIAD4461,
RIAD4462, RIAD4463
To be completed by banks with components of other noninterest expense in amounts greater than
$100,000 that exceed 7 percent of Schedule RI, item 7.d
Schedule Item
Item Name
MDRM Number
RI-E
2.a through
2.p
Other noninterest expense (from Schedule RI,
item 7.d)
RIADC017, RIAD0497,
RIAD4136, RIADC018,
RIAD8403, RIAD4141,
RIAD4146, RIADF556,
RIADF557, RIADF558,
RIADF559, RIADY923,
RIADY924, RIAD4464,
RIAD4467, RIAD4468
To be completed by banks with total trading assets of $10 million or more in any of the four preceding
calendar quarters and all banks meeting the FDIC’s definition of a large or highly complex institution
for deposit insurance assessment purposes.
Schedule Item
Item Name
MDRM Number
RC-K
7
Trading assets
RCFD3401
| File Type | application/pdf |
| File Modified | 2017-06-26 |
| File Created | 2017-06-24 |