List of Data Items Impacted 041

Appendix C
FFIEC 041: To be completed by banks with domestic offices only and consolidated total assets less
than $100 billion

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
RI

M8.a
M8.b

RIAD8757
RIAD8758

RI

M8.c

RI

M8.d

RI
RI

M8.e
M8.f.(1)

RI

M8.f.(2)

RI

M8.g.(1)

RI

M8.g.(2)

RI

M8.h

Trading revenue from interest rate exposures
Trading revenue from foreign exchange
exposures
Trading revenue from equity security and index
exposures
Trading revenue from commodity and other
exposures
Trading revenue from credit exposures
Impact on trading revenue of changes in the
creditworthiness of the bank's derivatives
counterparties on the bank's derivative assets:
Gross credit valuation adjustment (CVA)
Impact on trading revenue of changes in the
creditworthiness of the bank's derivatives
counterparties on the bank's derivative assets:
CVA hedge
Impact on trading revenue of changes in the
creditworthiness of the bank on the bank's
derivative liabilities: Gross debit valuation
adjustment (DVA)
Impact on trading revenue of changes in the
creditworthiness of the bank on the bank's
derivative liabilities: DVA hedge
Gross trading revenue before including positive
or negative net CVA and net DVA

RI-E

1.f

RIADF229

RI-E
RC

1.h
10.a

Net change in the fair values of financial
instruments accounted for under a fair value
option
Gains on bargain purchases
Goodwill

10.b

Note: Schedule RC, item 10.a will be moved to
Schedule RC-M, new item 2.b.
Other intangible assets (from Schedule RC-M)

RC

RC-B

2.a

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)

1

RIAD8759
RIAD8760
RIADF186
RIADFT36

RIADFT37

RIADFT38

RIADFT39

RIADFT40

RIADJ447
RCON3163

RCON0426

RCON1289, RCON1290,
RCON1291, RCON1293

Schedule

Item

Item Name

MDRM Number

RC-B

2.b

U.S. Government agency obligations (exclude
mortgage-backed securities): Issued by U.S.
Government-sponsored agencies (Columns A
through D)

RCON1294, RCON1295,
RCON1297, RCON1298

RC-B

5.b.(1)

RC-B

5.b.(2)

RC-B

5.b.(3)

Note: Items 2.a and 2.b of Schedule RC-B will
be combined into one data item (Columns A
through D).
Structured financial products: Cash (Columns A
through D)
Structured financial products: Synthetic
(Columns A through D)

RCONG336, RCONG337,
RCONG338, RCONG339
RCONG340, RCONG341,
RCONG342, RCONG343

Structured financial products: Hybrid (Columns
A through D)

RCONG344, RCONG345,
RCONG346, RCONG347

RCONG383

RC-D

5.a.(1)

Note: Items 5.b.(1), 5.b.(2), and 5.b.(3) of
Schedule RC-B will be combined into one data
item.
Structured financial products: Cash

RC-D

5.a.(2)

Structured financial products: Synthetic

RCONG384

RC-D

5.a.(3)

Structured financial products: Hybrid

RCONG385

RC-D

6.a.(1)

RC-D
RC-D

6.a.(2)
6.a.(3)(a)

RC-D

6.a.(3)(b)(1)

RC-D

6.a.(3)(b)(2)

RC-D

6.a.(4)

RC-D

6.a.(5)

RC-D

6.c.(1)

RC-D

6.c.(2)

Note: Items 5.a.(1), 5.a.(2), and 5.a.(3) of
Schedule RC-D will be combined into one data
item.
Construction, land development, and other land
loans
Loans secured by farmland
Revolving, open-end loans secured by 1–4
family residential properties and extended under
lines of credit
Closed-end loans secured by 1–4 family
residential properties: Secured by first liens
Closed-end loans secured by 1–4 family
residential properties: Secured by junior liens
Loans secured by multifamily (5 or more)
residential properties
Loans secured by nonfarm nonresidential
properties
Note: Items 6.a.(1), 6.a.(2), 6.a.(3)(a),
6.a.(3)(b)(1), 6.a.(3)(b)(2), 6.a.(4), and 6.a.(5) of
Schedule RC-D will be replaced by two data
items: (1) Loans secured by 1-4 family
residential properties, and (2) All other loans
secured by real estate.
Loans to individuals for household, family, and
other personal expenditures: Credit cards
Loans to individuals for household, family, and
other personal expenditures: Other revolving
credit plans

2

RCONF604
RCONF605
RCONF606

RCONF607
RCONF611
RCONF612
RCONF613

RCONF615
RCONF616

Schedule

Item

Item Name

MDRM Number

RC-D

6.c.(3)

RCONK199

RC-D

6.c.(4)

Loans to individuals for household, family, and
other personal expenditures: Automobile loans
Loans to individuals for household, family, and
other personal expenditures: Other consumer
loans

RC-D

M1.a.(1)

RC-D

M1.a.(2)

RC-D

M1.a.(3)(a)

RC-D

M1.a.(3)(b)(1)

RC-D

M1.a.(3)(b)(2)

RC-D

M1.a.(4)

RC-D

M1.a.(5)

RC-D

M1.c.(1)

RC-D

M1.c.(2)

RC-D

M1.c.(3)

Note: Items 6.c.(1), 6.c.(2), 6.c.(3), and 6.c.(4) of
Schedule RC-D will be combined into one data
item.
Unpaid principal balance of loans measured at
fair value: Construction, land development, and
other land loans
Unpaid principal balance of loans measured at
fair value: Loans secured by farmland
Unpaid principal balance of loans measured at
fair value: Revolving, open-end loans secured by
1–4 family residential properties and extended
under lines of credit
Unpaid principal balance of loans measured at
fair value: Closed-end loans secured by 1–4
family residential properties: Secured by first
liens
Unpaid principal balance of loans measured at
fair value: Closed-end loans secured by 1–4
family residential properties: Secured by junior
liens
Unpaid principal balance of loans measured at
fair value: Loans secured by multifamily (5 or
more) residential properties
Unpaid principal balance of loans measured at
fair value: Loans secured by nonfarm
nonresidential properties
Note: Items M1.a.(1), M1.a.(2), M1.a.(3)(a),
M1.a.(3)(b)(1), M1.a.(3)(b)(2), M1.a.(4), and
M1.a.(5) of Schedule RC-D will be replaced by
two data items: (1) Unpaid principal balance of
loans measured at fair value: Loans secured by
1-4 family residential properties, and (2) Unpaid
principal balance of loans measured at fair value:
All other loans secured by real estate.
Unpaid principal balance of loans measured at
fair value: Loans to individuals for household,
family, and other personal expenditures: Credit
cards
Unpaid principal balance of loans measured at
fair value: Loans to individuals for household,
family, and other personal expenditures: Other
revolving credit plans
Unpaid principal balance of loans measured at
fair value: Loans to individuals for household,
family, and other personal expenditures:
Automobile loans

3

RCONK210

RCONF625

RCONF626
RCONF627

RCONF628

RCONF629

RCONF630

RCONF631

RCONF633

RCONF634

RCONK200

Schedule

Item

Item Name

MDRM Number

RC-D

M1.c.(4)

Unpaid principal balance of loans measured at
fair value: Loans to individuals for household,
family, and other personal expenditures: Other
consumer loans

RCONK211

RC-D

M2.a

RC-D

M2.b

RC-D

M3.a

RC-D

M3.b

RC-D

M3.c

RC-D

M3.d

RC-D

M3.e

RC-D

M3.f

RC-D

M3.g

RC-D

M4.a

Note: Items M1.c.(1), M1.c.(2), M1.c.(3), and
M1.c.(4) of Schedule RC-D will be combined
into one data item.
Loans measured at fair value that are past due 90
days or more: Fair value
Loans measured at fair value that are past due 90
days or more: Unpaid principal balance
Structured financial products by underlying
collateral or reference assets: Trust preferred
securities issued by financial institutions
Structured financial products by underlying
collateral or reference assets: Trust preferred
securities issued by real estate investment trusts
Structured financial products by underlying
collateral or reference assets: Corporate and
similar loans
Structured financial products by underlying
collateral or reference assets: 1–4 family
residential MBS issued or guaranteed by U.S.
Government-sponsored enterprises (GSEs)
Structured financial products by underlying
collateral or reference assets: 1–4 family
residential MBS not issued or guaranteed by
GSEs
Structured financial products by underlying
collateral or reference assets: Diversified (mixed)
pools of structured financial products
Structured financial products by underlying
collateral or reference assets: Other collateral or
reference assets
Pledged trading assets: Pledged securities

RC-D

M4.b

Pledged trading assets: Pledged loans

RCONG388

RC-D

M5.a

Asset-backed securities: Credit card receivables

RCONF643

RC-D

M5.b

Asset-backed securities: Home equity lines

RCONF644

RC-D

M5.c

Asset-backed securities: Automobile loans

RCONF645

RC-D

M5.d

Asset-backed securities: Other consumer loans

RCONF646

RC-D

M5.e

RCONF647

RC-D

M5.f

Asset-backed securities: Commercial and
industrial loans
Asset-backed securities: Other

RC-D

M6

Retained beneficial interests in securitizations

RCONF651

RC-D

M7.a

RCONF652

RC-D

M7.b

Equity securities: Readily determinable fair
values
Equity securities: Other

RC-D

M8

Loans pending securitization

RCONF654

4

RCONF639
RCONF640
RCONG299

RCONG332

RCONG333

RCONG334

RCONG335

RCONG651

RCONG652

RCONG387

RCONF648

RCONF653

Schedule

Item

Item Name

MDRM Number

RC-D

M9

Other trading assets

RC-D

M10

Other trading liabilities

RC-L

1.a.(1)

RC-L

1.a.(2)

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

RCONF655, RCONF656,
RCONF657
RCONF658, RCONF659,
RCONF660
RCONJ477

RC-L

8

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

RC-M

16.b.(8)

2.b

Note: Items 1.a.(1) and 1.a.(2) of Schedule RC-L
will be combined into one data item.
Spot foreign exchange contracts
Over-the-counter derivatives: Net current credit
exposure (Columns B, C, and D)
Over-the-counter derivatives: Fair value of
collateral: Cash—U.S. dollar (Columns B, C,
and D)
Over-the-counter derivatives: Fair value of
collateral: Cash—Other currencies (Columns B,
C, and D)
Over-the-counter derivatives: Fair value of
collateral: U.S. Treasury securities (Columns B,
C, and D)
Over-the-counter derivatives: Fair value of
collateral: U.S. Government agency and U.S.
Government-sponsored agency debt securities
(Columns A, B, C, D, and E)
Over-the-counter derivatives: Fair value of
collateral: Corporate bonds (Columns A, B, C,
D, and E)
Over-the-counter derivatives: Fair value of
collateral: Equity securities (Columns A, B, C,
D, and E)
Over-the-counter derivatives: Fair value of
collateral: All other collateral (Columns B, C,
and D)
Note: Amounts reported in items 16.b.(4),
16.b.(5), and 16.b.(6), Columns A and E, will be
included in item 16.b.(7), Columns A and E.
Over-the-counter derivatives: Fair value of
collateral: Total fair value of collateral (Columns
B, C, and D)
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), and
16.b.(7), Columns B, C, and D, will be included
in items 16.a, 16.b.(1), 16.b.(2), 16.b.(3), and
16.b.(7), Column E.
Purchased credit card relationships and

5

RCONJ478

RCON8765
RCONG419, RCONG420,
RCONG421
RCONG424, RCONG425,
RCONG426
RCONG429, RCONG430,
RCONG431
RCONG434, RCONG435,
RCONG436
RCONG438, RCONG439,
RCONG440, RCONG441,
RCONG442
RCONG443, RCONG444,
RCONG445, RCONG446,
RCONG447
RCONG448, RCONG449,
RCONG450, RCONG451,
RCONG452
RCONG454, RCONG455
RCONG456

RCONG459, RCONG460
RCONG461

RCONB026

Schedule

Item

Item Name

MDRM Number

nonmortgage servicing assets

RC-M

3.f

Note: Amounts reported in item 2.b will be
included in item 2.c, All other identifiable
intangible assets.
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

Item
10 (New)

2 (New)

5.b (New)

Item Name
Intangible assets

MDRM Number
RCON2143

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 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 removed above will
be combined into this data item.
All other loans secured by real estate

TBD

6.c (New)

Note: Items 6.a.(1), 6.a.(2), 6.a.(4), and 6.a.(5) of
Schedule RC-D removed above will be combined
into this data item.
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.

6

TBD

RC-D

RC-D

RC-D

RC-L

RC-M

M1.a.(1)
(New)

M1.a.(2)
(New)

M1.c (New)

1.a.(1) (New)

2.b (Remapping)

Unpaid principal balance of loans measured at fair
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 removed above
will be combined into this data item.
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 removed above will be
combined into this data item.
Unpaid principal balance of loans measured at fair
value: Loans to individuals for household, family,
and other personal expenditures
Note: Items M1.c.(1), M1.c.(2), M1.c.(3), and
M1.c.(4) of Schedule RC-D removed above will be
combined into this data 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

TBD

TBD

TBD

TBD

RCON3163

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.

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

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

7

RCON1778

RCONC779

RCONC780

Schedule

Item

Item Name

MDRM Number

RC-C,
Part I

M8.a

RCONF230

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

RC-L
RC-L

1.b.(1)
1.b.(2)

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)
Unused consumer credit card lines
Other unused credit card lines

RC-L

11.a

RCONC223

RC-L

11.b

RC-N

M7

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

RCONC411

M9.a

Note: This caption would be revised to
”Nonaccrual assets sold during the last 6 months.”
Purchased credit-impaired loans accounted for in

RCONL183, RCONL184,

RC-N

RC-N

8

RCONF231

RCONF232

RCONG091, RCONG092,
RCONG093

RCONG094, RCONG095,
RCONG096

RCONG097, RCONG098,
RCONG099

RCONG100, RCONG101,
RCONG102

RCONJ455
RCONJ456

RCONC224

RCONC410

Schedule

RC-N

Item

M9.b

Item Name

MDRM Number

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)

RCONL185

RCONL186, RCONL187,
RCONL188

Annual Reporting (December)
Schedule

Item

Item Name

MDRM Number

RC-M

9

RCON4088

RC-M

14.a

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

RC-M

14.b

Total assets of captive reinsurance subsidiaries

RCONK194

RCONK193

Data Items with an Increase in Reporting Threshold
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
RC-B

M5.a

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

Asset-backed securities: Credit card receivables
(Columns A, B, C, and D)
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)

9

MDRM Number
RCONB838, RCONB839,
RCONB840, RCONB841
RCONB842, RCONB843,
RCONB844, RCONB845
RCONB846, RCONB847,
RCONB848, RCONB849
RCONB850, RCONB851,
RCONB852, RCONB853
RCONB854, RCONB855,
RCONB856, RCONB857
RCONB858, RCONB859,
RCONB860, RCONB861
RCONG348, RCONG349,
RCONG350, RCONG351

RCONG352, RCONG353,
RCONG354, RCONG355

RCONG356, RCONG357,
RCONG358, RCONG359

RC-B

M6.d

RC-B

M6.e

RC-B

M6.f

RC-B

M6.g

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)

RCONG360, RCONG361,
RCONG362, RCONG363

RCONG364, RCONG365,
RCONG366, RCONG367

RCONG368, RCONG369,
RCONG370, RCONG371

RCONG372, RCONG373,
RCONG374, RCONG375

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

RCON3401

10