FFIEC 031 January 2018 Revisions Impacting Burden

Appendix 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, Data Items with a Reduction in Frequency of
Collection,
or Data Items with an Increase in Reporting Threshold

Data Items Removed
Schedule

Item

Item Name

MDRM Number

RI-E

1.f

RIADF229

RI-E

1.h

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

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)

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

1

RIADJ447

RCFD1289, RCFD1290,
RCFD1291, RCFD1293
RCFD1294, RCFD1295,
RCFD1297, RCFD1298

RCFDG336, RCFDG337,
RCFDG338, RCFDG339
RCFDG340, RCFDG341,
RCFDG342, RCFDG343
RCFDG344, RCFDG345,
RCFDG346, RCFDG347

Schedule

Item

Item Name

MDRM Number

RC-D

All data items
reported in
Column B,
“Domestic
offices”

Column B, “Domestic offices”

RCON3531, RCON3532,
RCON3533, RCONG379,
RCONG380, RCONG381,
RCONK197, RCONK198,
RCONG383, RCONG384,
RCONG385, RCONG386,
RCONF604, RCONF605,
RCONF606, RCONF607,
RCONF611, RCONF612,
RCONF613, RCONF614,
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
RCFDG383

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.
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.

RC-D

5.a.(1)

Structured financial products: Cash (Column A)

RC-D

5.a.(2)

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

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

2

RCFDG384
RCFDG385

RCFDF610
RCFDF615

RCFDF616

RCFDK199

RCFDK210

RCFDF790

Schedule

Item

Item Name

MDRM Number

value: Loans secured by real estate (Column A)
RC-D

M1.c.(1)

RC-D

M1.c.(2)

RC-D

M1.c.(3)

RC-D

M1.c.(4)

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)

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)
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)
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),

3

RCFDF633

RCFDF634

RCFDK200

RCFDK211

RCFDF651
RCONJ477

RCONJ478

RCFDG419
RCFDG424
RCFDG429
RCFDG434
RCFDG439

RCFDG444
RCFDG449
RCFDG454
RCFDG459

Schedule

RC-M

RC-M

Item

2.b

3.f

Item Name

MDRM Number

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.
Foreclosed properties from ”GNMA loans”

RCFDB026

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

Item
10 (New)

Item Name
Intangible assets

MDRM Number
RCFD2143

2 (New)

Note: Items 10.a and 10.b of Schedule RC will be
combined into this data item.
U.S. Government agency and sponsored agency
obligations (exclude mortgage-backed securities)
(Columns A through D)

TBD (4 MDRMs)

5.b (New)

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

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

4

RC-D

RC-D

RC-D

RC-D

RC-H

RC-H

RC-H

RC-L

6.c (New)

M1.a.(1)
(New)

M1.a.(2)
(New)

M1.c (New)

19 (Remapping)

20 (Remapping)

21 (New)

1.a (New)

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
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

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

5

TBD

RC-M

2.b (Remapping)

item.
Goodwill

RCFD3163

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

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

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)

6

RCFD1778

RCFDC779

RCFDC780

RCONF230

RCONF231

RCONF232

RCFDG091, RCFDG092,
RCFDG093

RCFDG094, RCFDG095,
RCFDG096

Schedule

Item

Item Name

MDRM Number

RC-C,
Part I

M12.c

RCFDG097, RCFDG098,
RCFDG099

RC-C,
Part I

M12.d

RC-L

1.b.(1)

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

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)

RCFDG100, RCFDG101,
RCFDG102

RCFDJ455

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

7

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 International Banking Facilities) 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
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

RC-B

M6.d

RC-B

M6.e

RC-B

M6.f

RC-B

M6.g

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)
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)

8

MDRM Number
RCFDB838, RCFDB839,
RCFDB840, RCFDB841
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

RC-D

M3.c

RC-D

M3.d

RC-D

M3.e

RC-D

M3.f

RC-D

M3.g

RC-D

M4.a

RC-D

M4.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)
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

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

9

RCFDF640
RCFDG299

RCFDG332

RCFDG333

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

10