Weekly Report of Selected Assets and Liabilities of Domestically Chartered Commercial Banks and U.S. Branches and Agencies of Foreign Banks

Board of Governors of the Federal Reserve System

Instructions for Preparation of

Weekly Report of Selected Assets and Liabilities of
Domestically Chartered Commercial Banks and U.S.
Branches and Agencies of Foreign Banks
Reporting Form FR 2644

INSTRUCTIONS FOR PREPARATION OF

Weekly Report of Selected Assets and Liabilities
of Domestically Chartered Commercial Banks and
U.S. Branches and Agencies of Foreign Banks
FR 2644

General Instructions
Unless otherwise noted, all instructions apply to FFIEC
031, 041, 051, and 002 reporters.

Purpose of Report
The Weekly Report of Selected Assets and Liabilities of
Domestically Chartered Commercial Banks and U.S.
Branches and Agencies of Foreign Banks (FR 2644)
collects balance sheet data from U.S. domestically chartered commercial banks and U.S. branches and agencies
of foreign banks each week. The data are used to
construct estimates of bank credit, balance sheet data for
the U.S. banking industry, and sources and uses of banks’
funds, as well as to analyze banking developments.
Data are made available to the public each week in the
H.8 Statistical Release, Assets and Liabilities of Commercial Banks in the United States. Various measures constructed from the data are included in high-frequency
materials prepared for the Board of Governors and in
periodic analyses provided to the Board and to the
Federal Open Market Committee. The data are also used
by other government agencies, the banking industry, the
financial press, and others.

Scope
The FR 2644 report is a shortened version of the quarterly reports that are required to be submitted to federal
banking supervisory agencies by U.S. domestically chartered banks and by U.S. branches and agencies of foreign
banks. These quarterly reports-the Report of Condition
(FFIEC 031, 041, or 051) filed by U.S. domestically
chartered banks and the Report of Assets and Liabilities
of U.S. Branches and Agencies of Foreign Banks (FFIEC
002)-are hereafter referred to as the Call Report(s).
FFIEC 031, 041, and 051 reporters: The FR 2644
report covers only the domestic offices of the reporting
FR 2644
General Instructions March 2017

bank: the bank’s head office; all branches located in the
50 states of the United States, in the District of Columbia,
or on a U.S. military facility wherever located; and
subsidiaries (except Edge and agreement corporations)
located in the 50 states of the United States or the District
of Columbia that are consolidated in the domestic-office
Call Report. For purposes of this report, International
Banking Facilities (IBFs) are considered foreign, not
domestic, offices of a reporting bank.
FFIEC 031 reporters: For U.S. domestically chartered
commercial banks with ‘‘foreign’’ offices (that is, branches
or subsidiaries located in Puerto Rico, in U.S. territories
and possessions, or in foreign countries), Edge or agreement subsidiaries (including both their U.S. and their
foreign offices), or an IBF, FR 2644 report coverage is the
same as the domestic office portion of the Consolidated
Reports of Condition and Income for a Bank with
Domestic and Foreign Offices (FFIEC 031).
FFIEC 041 and 051 reporters: For U.S. domestically
chartered commercial banks with only domestic offices,
FR 2644 report coverage is the same as the Consolidated
Reports of Condition and Income for a Bank with
Domestic Offices Only (FFIEC 041 and 051).
FFIEC 002 reporters: For the purposes of the FR 2644
report, ‘‘U.S. branches and agencies’’ are those institutions domiciled in the 50 states of the United States and
the District of Columbia and ‘‘foreign banks’’ are those
companies that are organized under the laws of a foreign
(non-U.S.) country, Puerto Rico, or a U.S. territory or
possession that engage in the business of banking. Unlike
data collected on the FFIEC 002, data collected on this
report exclude the IBFs of the reporting entities.

Preparation of Reports
Report all balances as of the close of business on
Wednesday of each week. All dollar amounts should be
reported to the nearest thousand. With the exceptions of
GEN-1

General Instructions

item M.1,“ Net unrealized gains (losses) on available-forsale securities,” and item M.1.a, “Net unrealized gains
(losses) on available-for-sale securities, U.S. Treasury
and U.S. Government agency obligations, mortgagebacked securities,” no negative entries are appropriate for
this report.

bank is requested to file a separate report unless the
foreign bank submitted a consolidated FFIEC 002 for
two or more of its offices. In such cases, a consolidated
FR 2644 also should be filed. Respondents should notify
their Federal Reserve Bank of any deviation from this
stated consolidation policy.

Consolidation and Inter-office
Relationships

Moreover, all individual asset and liability items should
exclude the asset and liability relationships with respondents’ own IBFs. For purposes of this report, all such
relationships and transactions should be reported on a net
basis either in item 6.a, “Net due from related foreign
offices,” or in item 11.a, “Net due to related foreign
offices.” When line-by-line exclusion of transactions
with IBFs is not possible within the given time schedule,
amounts to be excluded may be estimated.

FFIEC 031 reporters: For U.S. domestically chartered
banks with ‘‘foreign’’ offices, the basis and instructions
for consolidation correspond to the domestic-office portion of the FFIEC 031. That is, domestic branches and
majority-owned domestic subsidiaries that meet the tests
of significance (as described in the General Instructions
of the Call Report) are to be fully consolidated line by
line on this report. However, accounts of domestic subsidiaries that are not available on a timely basis may be
consolidated with a lag, or amounts reported for such
subsidiaries may be estimated for use in the weekly
process of consolidation.
Moreover, all individual asset and liability items should
exclude, to the extent possible, the asset and liability
relationships with ‘‘foreign’’ offices. For purposes of this
report, all such relationships and transactions should be
reported on a net basis either in item 6.a, ‘‘Net due from
related foreign offices,’’ or in item 11.a, ‘‘Net due to
related foreign offices.’’ When line-by-line exclusion of
transactions with foreign offices is not possible within the
given time schedule, amounts to be excluded may be
estimated.
FFIEC 041 and 051 reporters: For U.S. domestically
chartered commercial banks with domestic offices only,
the basis and instructions for consolidation correspond to
the FFIEC 041 and 051. That is, domestic branches and
majority-owned domestic subsidiaries that meet the tests
of significance (as described in the General Instructions
of the Call Report) are to be fully consolidated line by
line on this report. However, accounts of domestic subsidiaries that are not available on a timely basis may be
consolidated with a lag, or amounts reported for such
subsidiaries may be estimated for use in the weekly
process of consolidation.
FFIEC 002 reporters: For U.S. branches and agencies
of foreign banks, the basis and instructions for consolidation are identical to those used for reporting the FFIEC
002. Each designated branch or agency of a given foreign
GEN-2

Mergers and Other Structure Activity
In case of mergers, acquisitions, or large transfers of
assets, respondents should contact their Federal Reserve
Banks. The Federal Reserve Bank will typically request
that the respondent provide special information regarding
the effects of mergers and other structure activity on the
data contained in this report.

Foreign (non-U.S.) Currency-Denominated
Transactions
Conversion to U.S. dollars. Transactions denominated
in non-U.S. currency must be valued in U.S. dollars each
reporting week at either the exchange rate prevailing on
the Tuesday immediately preceding (that is, the day
before) the Wednesday report date (“Tuesday method”)
or the exchange rate prevailing on the Wednesday report
date (“report day method”).
Regardless of which of the above two options is elected,
the exchange rates to be used for this conversion are
either the 10:00 a.m. rates quoted for major currencies by
the Federal Reserve Bank of New York for customs
purposes (refer to: www.ny.frb.org/markets/fxrates/
tenAm.cfm), or some other consistent series of exchange
rate quotations. (If deposits are issued in European
Currency Units (ECU) or some other currency basket,
consistent series of exchange rate quotations either for
the basket unit or for the corresponding individual
exchange rates may be used.)
Once respondents choose to value foreign currency transactions by using either the Tuesday method or the report
FR 2644
General Instructions March 2017

General Instructions

day method, they must use that method consistently over
time for all Federal Reserve reports. If at some future
time respondents wish to change their valuation procedure from one of these two methods to the other, the

FR 2644
General Instructions January 2015

change must be applied to all Federal Reserve reports and
then used consistently thereafter. Respondents should
notify their Federal Reserve Bank of any such change.

GEN-3

LINE ITEM INSTRUCTIONS FOR

Weekly Report of Selected Assets and Liabilities
of Domestically Chartered Commercial Banks and
U.S. Branches and Agencies of Foreign Banks
FR 2644

Definitions of Items
In general, definitions of items on the FR 2644 report
correspond to item definitions on the Call Reports. Tables
that indicate the item-by-item relationship between the
FR 2644 report and the quarterly Reports of Condition
(FFIEC 031, 041, and 051) and the quarterly Report of
Assets and Liabilities of U.S. Branches and Agencies of
Foreign Banks (FFIEC 002) accompany these instructions.
FFIEC 031 reporters: For U.S. domestically chartered
commercial banks with ‘‘foreign’’ offices, the stated Call
Report references are to the domestic-office portion of
the FFIEC 031.
FFIEC 041 reporters: For U.S. domestically chartered
commercial banks with domestic offices only, the stated
Call Report references are to the FFIEC 041.
FFIEC 051 reporters: For U.S. domestically chartered
commercial banks with domestic offices and less than
$1 billion in total assets, the stated Call Report references
are to the FFIEC 051.
FFIEC 002 reporters: For U.S. branches and agencies
of foreign banks, since the office coverage of the FR 2644
report excludes respondents’ own IBFs, stated Call
Report references, unless otherwise indicated, correspond to Column A (Total reporting branch or agency
including its IBF) minus Column B (IBF only) of the
FFIEC 002 report.
For items that correspond exactly to items on the Call
Reports, detailed definitions are not repeated in these
instructions. For such definitions, please refer to the
instructions as well as the glossary on the FFEIC’s
website for preparation of the appropriate Call Report.
(For FFIEC 031 and 041 reporters: https://www.ffiec.gov/
forms031.htm, for FFIEC 051 reporters: https://
www.ffiec.gov/forms051.htm, and for FFIEC 002 reporters: https://www.ffiec.gov/forms002.htm) For items that
FR 2644
Line Item Instructions

March 2017

do not correspond exactly to items on the Call Reports, or
where additional instructions are needed, specific supplementary instructions are provided below.

Supplementary Instructions
Item 1. Cash and balances due from depository
institutions.
For all reporters, include cash items in process of collection (including unposted debits and currency and coin),
balances due from both depository institutions in the U.S.
and from banks in foreign countries and foreign central
banks, and balances due from Federal Reserve Banks
(including term deposits).

Item 2. Securities (including securities reported as
trading assets on the Call Report).
FFIEC 031, 041, and 002 reporters: Include in each
component of item 2 all securities of that type that are
either held-to-maturity, available-for-sale, or held as trading assets and reported as such on the Call Reports (that
is, reported on Call Report Schedule RC-D for FFIEC
031 and 041 filers or on Call Report Schedule RAL for
FFIEC 002 filers).
FFIEC 031 and 041 reporters: If a domestically chartered bank is not a Call Report Schedule RC-D reporter
but does hold some securities as trading assets, include
those securities in item 5, ‘‘Trading assets, other than
securities and loans included above,’’ rather than in
item 2.
FFIEC 051 reporters: Include any securities held as
trading assets in item 5, “Trading assets, other than
securities and loans included above,” rather than in
item 2.
LI-1

Line Item Instructions

Item 2.a(1). U.S. Treasury securities and U.S.
Government agency obligations: Mortgage-backed
securities.
For all reporters, include all residential mortgage-backed
securities, whether held-to-maturity, available-for-sale,
or held-for-trading, guaranteed by U.S. Government
agencies or issued by U.S. Government-sponsored agencies. Include residential pass-thru securities and other
residential mortgage-backed securities (including CMOs,
REMICs, CMO and REMIC residuals, stripped mortgagebacked securities, and mortgage-backed commercial
paper). Also include commercial mortgage-backed securities issued by U.S. Government-sponsored agencies.
Item 2.a(2). U.S. Treasury securities and U.S.
Government agency obligations: Other U.S.
Treasury and U.S. Government agency obligations.
For all reporters, include all obligations, whether held-tomaturity, available-for-sale, or held-for-trading, other
than mortgage-backed securities, issued by U.S. Government agencies or by U.S. Government-sponsored agencies.
Item 2.b(1).
securities.

Other securities: Mortgage-backed

For all reporters, include all residential mortgage-backed
securities, whether held-to-maturity, available-for-sale,
or held-for-trading, issued by non-U.S. Government issuers and by non-U.S. issuers. Include residential pass-thru
securities and other residential mortgage-backed securities (including CMOs, REMICs, CMO and REMIC
residuals, stripped mortgage-backed securities, and
mortgage-backed commercial paper). Include those issued
by others, but whose collateral consists of mortgagebacked securities guaranteed or issued by U.S. Government agencies or U.S. Government-sponsored agencies.
Also include all commercial mortgage-backed securities
not issued by U.S. Government-sponsored agencies.
Item 2.b(2).

All other securities.

For all reporters, include all other securities, whether
held-to-maturity, available-for-sale, or held-for-trading,
including commercial paper, securities issued by states
and political subdivisions in the U.S., asset-backed securities, other domestic debt securities, foreign debt securities, and investments in mutual funds and other equity
securities with readily determinable fair values. Exclude
privately issued mortgaged-backed securities (which are
LI-2

reported in item 2.b(1)). Also exclude other trading
assets; thus, derivatives with a positive fair value and
equity securities without a readily determinable fair value
held for trading are included in item 5, ‘‘Trading assets,
other than securities and loans included above,’’ and
loans held in the trading account are reported in the
appropriate loan category, items 4.a through 4.f.
Item 3.a. Federal funds sold and securities
purchased under agreements to resell: With
commercial banks in the U.S. (including U.S.
branches and agencies of foreign banks).
For all reporters, for the definition of ‘‘Commercial banks
in the U.S.,’’ please refer to the Glossary section of the
Call Report instructions.
Item 3.b. Federal funds sold and securities
purchased under agreements to resell: With others
(including nonbank brokers and dealers in
securities and FHLB).
For all reporters, include federal funds sold and securities
purchased under agreements to resell with entities other
than domestically chartered commercial banks and U.S.
branches and agencies of foreign banks. This includes
nonbank brokers and dealers in securities, thrifts, and any
Federal Home Loan Bank.
Item 4. Loans and leases (including loans reported
as trading assets on the Call Report).
FFIEC 031, 041, and 002 reporters: In addition to
loans reported on Call Report Schedule RC-C for FFIEC
031 and 041 filers or reported on Call Report Schedule C
for FFIEC 002 filers, include in each loan item all loans
of that type that are held as trading assets and reported as
such on the Call Reports (that is, reported on Call Report
Schedule RC-D for FFIEC 031 and 041 filers or on Call
Report Schedule RAL for FFIEC 002 filers). All loans
should be categorized according to security, borrower, or
purpose. Loans covering two or more categories are
sometimes difficult to categorize. In such instances,
categorize the entire loan according to the major criterion.
FFIEC 031 and 041 reporters: If a domestically chartered bank is not a Call Report Schedule RC-D reporter
but does hold some loans as trading assets, include those
loans in item 5, ‘‘Trading assets, other than securities and
loans included above,’’ rather than in items 4.a through
4.f.
FR 2644
Line Item Instructions March 2017

Line Item Instructions

For 051 reporters: Include any loans held as trading
assets in item 5, “Trading assets, other than securities and
loans included above,” rather than in items 4.a through
4.f.
For all reporters, in conformity with their treatment on
the Call Reports, each loan item, 4.a through 4.f, should
be reported net of unearned income to the extent possible. Netting of any remaining unearned income should
be performed on the FR 2644 loan item(s) most likely
responsible for the unearned income. (That is, FR 2644
loan item(s) 4.a through 4.f should be reduced judgmentally by the amount of any remaining unearned income.)
Item 4.a.

Real estate loans.

For all reporters, include all loans secured by real estate
(other than those to states and political subdivisions)
regardless of purpose and regardless of whether originated by the reporting bank, purchased from others, or
first or junior lien. Include all such loans held as trading
assets.
Item 4.a.(1). Real estate loans: Construction, land
development, and other land loans.
For all reporters, include loans secured by real estate
made to finance (a) land development preparatory to
erecting new structures or (b) the on-site construction of
industrial, commercial, residential, or farm buildings.
Include loans for the purpose of constructing 1-4 family
residential properties, which will secure the loan, as well
as all construction loans for purposes other than constructing 1-4 family residential properties. Also include
loans for the development of building lots and loans
secured by vacant land. ‘‘Construction’’ loans include
loans for additions or alterations to, and demolition of,
existing structures. Combination construction-permanent
loans are reported in this item until construction is
completed or principal amortization begins, at which
time the loans should be reported in the appropriate
category.
Item 4.a.(2).
farmland.

Real estate loans: Secured by

For all reporters, include loans secured by farmland and
improvements. Farmland includes all land known to be
used or usable for agricultural purposes, such as crop and
livestock production. Farmland includes grazing or pasture land, whether tillable or not and whether wooded or
not. Include loans secured by farmland that are guaranFR 2644
Line Item Instructions March 2017

teed by the Farmers Home Administration (FmHA) or by
the Small Business Administration (SBA) and that are
extended, serviced, and collected by any party other than
FmHA or SBA.
Item 4.a.(3)(a). Residential real estate loans:
Revolving, open-end loans secured by 1-4 family
residential properties and extended under lines of
credit.
For all reporters, include all open-end loans secured by
1-4 family residential properties and extended under lines
of credit. These loans are typically junior liens accessed
by check or credit card.
Item 4.a.(3)(b). Residential real estate loans:
Closed-end loans secured by 1-4 family residential
properties.
For all reporters, include all closed-end loans secured by
1-4 family residential properties, both first and junior
liens.
Item 4.a.(4). Real estate loans: Secured by
multifamily (5 or more) residential properties.
For all reporters, include loans secured by (a) nonfarm
properties with 5 or more dwelling units in structures
(including apartment buildings and apartment hotels)
used to accommodate households on a permanent basis;
(b) cooperative-type apartment buildings containing 5 or
more dwellings units; and (c) 5 or more housekeeping
dwellings with commercial units combined where use is
primarily residential.
Item 4.a.(5). Real estate loans: Secured by
nonfarm nonresidential properties.
For all reporters, include loans secured by nonfarm
nonresidential properties such as business and industrial
properties, hotels, motels, churches, hospitals, clubs,
lodges, golf courses, ‘‘homes’’ for elderly, and educational and charitable institutions. Include loans secured
by owner occupied nonfarm nonresidential properties for
which the primary source of repayment is the cash flow
from the ongoing operations and activities conducted by
the party who owns the property. Also include loans
secured by other nonfarm nonresidential properties where
the primary source of repayment (at least 50 percent) is
derived from rental income associated with the property.
LI-3

Line Item Instructions

This includes loans secured by hotels, motels, assistedliving facilities, mini-storage facilities, and similar properties. Exclude loans for nonfarm nonresidential property
construction and land development purposes (include in
item 4.a(1)).
Item 4.b. Loans to, and acceptances of,
commercial banks in the U.S. (including U.S.
branches and agencies of foreign banks).
For all reporters, include all loans (other than those
secured by real estate), including overdrafts, to domestic
commercial banks and U.S. branches and agencies of
foreign banks. Include the reporting bank’s own acceptances discounted and held in its portfolio when the
account party is another depository institution. Exclude
loans to bank holding companies, loans to foreign banks,
and loans to other depository institutions such as savings
banks, savings and loan associations, and credit unions
(include in item 4.f).
Item 4.c.

Commercial and industrial loans.

For all reporters, include loans for commercial and
industrial purposes to sole proprietorships, partnerships,
corporations, other business enterprises, and to individuals, whether secured (other than by real estate) or unsecured, installment, or single-payment, originated by the
reporting bank or purchased from others, to U.S. and
non-U.S. addressees. Include the reporting bank’s own
acceptances that it holds in its portfolio when the account
party is a commercial and industrial enterprise. Include
loans extended under credit cards and other related plans
issued in the name of a commercial and industrial
enterprise. Include all such loans held as trading assets.
Item 4.d.(1). Consumer loans: Credit cards and
other revolving credit plans.
For all reporters, include all extensions of credit to
individuals for household, family, and other personal
expenditures arising from credit cards or from prearranged overdraft plans, whether originated or purchased.
Exclude loans secured by real estate (i.e., revolving home
equity lines of credit) (include in the appropriate category
of item 4.a). Deposits accumulated by borrowers for
payment of personal loans (‘‘hypothecated deposits’’)
should be netted against related loans. Include all such
loans held as trading assets.
LI-4

Item 4.d.(2).

Consumer loans: Automobile loans.

For all reporters, include all consumer loans extended for
the purpose of purchasing new and used passenger cars
and other vehicles, such as minivans, pickup trucks, and
sport utility vehicles for personal use. Exclude consumer
loans made for the purchase of motorcycles, boats,
recreational vehicles, golf carts, and airplanes (include in
4.d(3)). Include both direct and indirect consumer automobile loans as well as retail installment paper purchased
by the bank from automobile dealers. This item excludes
consumer loans secured by automobiles already paid for
(include in 4.d.(3)). Include all such loans held as trading
assets.
Item 4.d.(3). Consumer loans: Other consumer
loans (including single payment and installment
loans other than automobile loans, and all student
loans).
For all reporters, include all other loans to individuals for
household, family, and other personal expenditures, not
assessed by credit cards and other revolving credit plans,
including loans to purchase household appliances and
mobile homes; home improvement loans (not secured by
real estate); student loans; loans for medical expenses,
vacations, personal taxes, and consolidation of personal
debt. Exclude loans to individuals to purchase or carry
securities (include in item 4.f) or for commercial, industrial, and professional purposes (include in item 4.c).
Include all such loans held as trading assets.
Item 4.e. Loans to nondepository financial
institutions.
For all reporters, include loans to real estate investment
trusts and mortgage companies that specialize in mortgage loan originations and warehousing or mortgage
servicing. Also include loans to insurance companies,
holding companies of other depository institutions, finance
companies, mortgage finance companies, factors and
other financial intermediaries, and short-term business
credit institutions that extend credit to finance inventories
or carry accounts receivables. Include loans to investment banks and loans to the bank’s own trust department.
Also include loans to other domestic and foreign financial intermediaries which extend credit for business
purposes. Include all such loans held as trading assets.
Item 4.f.

All other loans and leases.

For all reporters, all other loans also include certain
unplanned overdrafts. Overdrafts are either planned or
FR 2644
Line Item Instructions January 2015

Line Item Instructions

unplanned. Unplanned overdrafts occur when a depository institution honors a check or draft drawn against a
deposit account containing insufficient funds and there is
no advance contractual agreement to honor the check or
draft. Unplanned overdrafts should be reported in item
4.f, ‘‘All other loans and leases,’’ except if the overdrawn
depositor is a commercial bank in the United States.
Unplanned overdrafts in this account should be reported
in item 4.b, ‘‘Loans to, and acceptances of, commercial
banks in the U.S. (including U.S. branches and agencies
of foreign banks).’’
Planned overdrafts occur when a contractual agreement
has been made in advance to allow such credit extensions. Planned overdrafts should be classified as loans
according to the nature of the overdrawn depositor. For
example, a planned overdraft by a nonfinancial firm
should be included in item 4.c, ‘‘Commercial and industrial loans.’’
For treatment of unearned income, please refer to the
instructions for item 4 above. Include all such loans held
as trading assets.
FFIEC 031 reporters: Include all loans and leases as
reported on Schedule RC-C of the Call Report that
cannot be properly reported in items 4.a(1) through 4.e of
this report. Note that this item includes several items that
are reported separately on the Call Report: (2.b) loans to
other (nonbank) depository institutions in the U.S.;
(3) loans to finance agricultural production and other
loans to farmers; (7) loans to foreign governments and
official institutions; (8) obligations (other than securities
and leases) of states and political subdivisions in the U.S.;
(9.b.1) loans for purchasing or carrying securities; and
(10) lease financing receivables (net of unearned income).
Consistent with the Call Report, this item includes all
loans not elsewhere classified.
FFIEC 041 reporters: Include all loans and leases as
reported on Schedule RC-C of the Call Report that
cannot be properly reported in items 4.a(1) through 4.e of
this report. Note that this item includes several items that
are reported separately on the Call Report: (2.b) loans to
other (nonbank) depository institutions in the U.S.;
(2.c) loans to banks in foreign countries; (3) loans to
finance agricultural production and other loans to farmers; (8) obligations (other than securities and leases) of
states and political subdivisions in the U.S.; (9.b.1) loans
for purchasing or carrying securities; and (10) lease
financing receivables (net of unearned income). ConsisFR 2644
Line Item Instructions March 2017

tent with the Call Report, this item includes all loans not
elsewhere classified.
FFIEC 051 reporters: Include all loans and leases as
reported on Schedule RC-C of the Call Report that
cannot be properly reported in items 4.a(1) through 4.e of
this report. Note that this item includes several items that
are reported separately on the Call Report: (3) loans to
finance agricultural production and other loans to farmers; (8) obligations (other than securities and leases) of
states and political subdivisions in the U.S.; and (10) lease
financing receivables (net of unearned income). Consistent with the Call Report, this item includes all loans not
elsewhere classified.
FFIEC 002 reporters: Include all loans and leases as
reported on Schedule C of the FFIEC 002 and not
reported in items 4.a(1) through 4.e of this report. Note
that this item includes several items that are reported
separately on the FFIEC 002: (2.b) loans to other (nonbank) depository institutions in the U.S.; (2.c) loans to
banks in foreign countries; (6) loans to foreign governments and official institutions; (7) loans for purchasing or
carrying securities; (9) and lease financing receivables
(net of unearned income). Consistent with the FFIEC
002, this item includes loans to finance agricultural
production and other loans to farmers, obligations (other
than securities and leases) of state and political subdivisions in the U.S., and all other loans not elsewhere
classified. Unlike the FFIEC 002, this item excludes
loans to individuals for personal expenditures (report
these loans in items 4.d(1), 4.d(2), and 4.d(3) above).
Item 4.g. Allowance for loan and lease losses
FFIEC 031 reporters: For U.S. domestically chartered
commercial banks with foreign offices, IBFs, foreign
branches or subsidiaries, or Edge or agreement subsidiaries, the allowance for loan and lease losses covers
domestic offices only, except to the extent that banks do
not account for loan and lease losses at foreign offices
separately. The amount reported in this item should
match item 4.c on Schedule RC (Balance Sheet) of the
Call Report, net of any amounts in these categories
booked at foreign offices.
FFIEC 002 reporters: Report an amount in this item if
such an account has been established; if not, leave blank.
Item 5. Trading assets, other than securities and
loans included above.
For all reporters, include derivatives with a positive fair
value held for trading purposes, gold bullion, certificates
LI-5

Line Item Instructions

of deposit, bankers’ acceptances, equity securities without a readily determinable fair value held for trading, and
other trading assets. Unlike the Call Reports, this item
does not include securities or loans measured at fair value
and reported in trading assets.
FFIEC 031 and 041 reporters: If the reporting entity is
not a Call Report Schedule RC-D reporter but does hold
some loans and/or securities as trading assets measured at
fair value, include those loans and/or securities in this
item.
FFIEC 051 reporters: Include any loans and/or securities held as trading assets measured at fair value in this
item.
Item 6.a. Net due from related foreign offices (if
FFIEC 002 respondent, include head office and
other related depository institutions in the U.S.).
This item is only reported by FFIEC 031 and FFIEC 002
filers. A balance should be reported in item 6.a or in item
11.a, but not both.
FFIEC 031 reporters: This item corresponds to Schedule RC-H, item 6, of the Call Report.
FFIEC 002 reporters: For the reporting branch or
agency, report only a single net position in either item
6.a, ‘‘Net due from related foreign offices,’’ or item 11.a,
‘‘Net due to related foreign offices,’’ that represents the
net position of the reporter relative to its own foreign
offices, Edge and Agreement subsidiaries, IBFs, own
head office, and other related depository institutions in
the U.S. If the single net amount is a net due from, it
should be reported in item 6.a; if the single net position is
a net due to, it should be reported in item 11.a.
NOTE: Exclude the separate net due from/due to positions of the reporting branch or agency’s own IBF with
related depository institutions other than the reporter.
Item 6.b.

All other assets.

For all reporters, include premises and fixed assets, other
real estate owned, investments in unconsolidated subsidiaries and associated companies, direct and indirect
investments in real estate ventures, intangible assets
(including goodwill), derivatives with a positive fair
value held for purposes other than trading, and other
assets.
FFIEC 031 reporters: This item differs from its counterpart on the FFIEC 031, which includes consolidated
LI-6

assets for all foreign and domestic offices. This report
covers only assets in domestic offices.
FFIEC 002 reporters: Also include other claims on
nonrelated parties.
Item 7. Total assets.
For all reporters, report this item net of any allowance for
loan and lease losses. This item equals the sum of items 1
through 4.f, 5, 6.a, and 6.b, minus item 4.g.
FFIEC 002 reporters: For U.S. branches and agencies
of foreign banks with own IBFs, this item may not equal
its counterpart in the FFIEC 002 (Schedule RAL, item 3)
owing to the exclusion of the IBFs’ balances on the FR
2644 (except to the extent that they are included in item
6.a).
Item 8. Total deposits.
FFIEC 002 reporters: Include credit balances, as defined
in the Glossary section of the FFIEC 002 instructions.
Item 8.a. Time deposits of $100,000 or more
(included in item 8 above).
For all reporters, exclude from this item all time deposits
issued to deposit brokers in the form of large ($100,000
or more) certificates of deposit that have been participated out by the broker in shares of less than $100,000
(include in item 8).
FFIEC 031, 041, and 051 reporters: Include all time
certificates of deposit and open-account time deposits
with balances of $100,000 through $250,000 and all such
deposits with balances of more than $250,000.
Item 9. Borrowings (including federal funds
purchased and securities sold under agreements to
repurchase and other borrowed money).
For all reporters, include demand notes issued to the U.S.
Treasury, federal funds purchased and securities sold
under agreements to repurchase, and other borrowed
money. Borrowings to be included in this item are
equivalent to Call Report items (please refer to the
attached tables, which give item-by-item comparisons of
FR 2644 items with Call Report items).
FR 2644
Line Item Instructions March 2017

Line Item Instructions

Item 9.a. From commercial banks in the U.S.
(including U.S. branches and agencies of foreign
banks).
For all reporters, for the definition of ‘‘Commercial banks
in the U.S.,’’ please refer to the Glossary section of the
Call Report instructions.
Item 9.b. From others (including FRB and FHLB).
For all reporters, include borrowings from all other
entities, including any Federal Reserve Bank or Federal
Home Loan Bank.

Item 11.b. All other liabilities (including
subordinated notes and debentures).
For all reporters, include subordinated notes and debentures, net deferred tax liabilities, interest and other
expenses accrued and unpaid, derivatives with a negative
fair value held for purposes other than trading, dividends
declared but not yet payable, accounts payable, allowance for credit losses on off-balance sheet credit exposures, and other liabilities.
FFIEC 031 reporters: This item differs from its counterpart on the Call Report, which includes consolidated
liabilities for all foreign and domestic offices. This report
covers only liabilities in domestic offices.

Item 10. Trading liabilities.
For all reporters, report liabilities from trading activities,
including those resulting from sales of assets that the
reporting entity did not own (‘‘short positions’’), derivatives with a negative fair value held for trading purposes,
and any liabilities to which the reporting entity has
applied fair value accounting and manages for trading
purposes.
Item 11.a. Net due to related foreign offices (if
FFIEC 002 respondent, include head office and
other related depository institutions in the U.S.).
This item is only reported by FFIEC 031 and FFIEC 002
filers. A balance should be reported in item 6.a or in item
11.a, but not both.
FFIEC 031 reporters: This item corresponds to Schedule RC-H, item 7, of the Call Report.
FFIEC 002 reporters: For the reporting branch or
agency, report only a single net position in either item
6.a, ‘‘Net due from related foreign offices,’’ or item 11.a,
‘‘Net due to related foreign offices,’’ that represents the
net position of the reporter relative to its own foreign
offices, Edge and Agreement subsidiaries, IBFs, own
head office, and other related depository institutions in
the U.S. If the single net amount is a net due from, it
should be reported in item 6.a; if the single net position is
a net due to, it should be reported in item 11.a.
NOTE: Exclude the separate net due from/due to positions of the reporting branch or agency’s own IBF with
related depository institutions other than the reporter.
FR 2644
Line Item Instructions March 2017

Item 12.

Total liabilities.

For all reporters, this item equals the sum of items 8, 9.a,
9.b, 10, 11.a, and 11.b (that is, the sum of items 8 through
11 excluding item 8.a to avoid double counting).
FFIEC 002 reporters: For U.S. branches and agencies
of foreign banks with own IBFs, this item may not equal
its counterpart in the FFIEC 002 (Schedule RAL, item 6)
owing to the exclusion of the IBFs’ balances on the FR
2644 (except to the extent that they are included in item
11.a).

Item M.1. Net unrealized gains (losses) on
available-for-sale securities.
For all reporters, the frequency with which portfolios of
available-for-sale securities are revalued (marked to market) may differ across reporting banks and branches and
agencies. Those that revalue daily or weekly should
report the appropriate amount each week in this item;
those that revalue less frequently should report the most
recently-available value in this item until a new value
becomes available.
FFIEC 031, 041, and 051 reporters: This item is
comparable to item 9.a on Schedule RC-R of the Call
Report for those institutions that make the AOCI opt-out
election and item 3 of the same schedule for those that do
not make the election and all advanced approaches
institutions. However, for banks with foreign offices
(FFIEC 031 reporters), this item applies to securities held
in domestic offices only.
LI-7

Line Item Instructions

Item M.1.a. Net unrealized gains (losses) on
available-for-sale securities, U.S. Treasury and U.S.
Government agency obligations, mortgage-backed
securities.
For all reporters, include that portion of net unrealized
gains (losses) on available-for-sale securities reported in
item M.1 above attributable to those securities included
in item 2.a(1), U.S. Treasury securities and Government
agency obligations, mortgage-backed securities.
The frequency with which portfolios of available-for-sale
securities are revalued (marked to market) may differ
across reporting banks and branches and agencies. Those
that revalue daily or weekly should report the appropriate
amount each week in this item; those that revalue less
frequently should report the most- recently available
value for this item until a new value becomes available.
In all cases, items M.1 and M.1.a should be revalued at
the same frequency.
FFIEC 031 and 002 reporters: This item applies to
securities held in domestic offices only.
Line Item M.2.a. Amount currently outstanding of
‘‘Loans secured by nonfarm nonresidential
properties’’ with original amounts of $1,000,000 or
less (included in item 4.a(5) above).
For all reporters, include the total carrying value of all
currently outstanding nonfarm nonresidential loans with
‘‘original’’ amounts of $1,000,000 or less. Do not add up

LI-8

the ‘‘original amounts’’ of each of these loans. Generally,
the ‘‘original’’ amount of a loan is the total amount at
origination or the amount currently outstanding, whichever is greater. If the average size of the amount currently
outstanding of loans secured by nonfarm nonresidential
properties as reported in item 4.a(5) above is $1,000,000
or less, report the amount in item 4.(a(5). Include all such
loans held as trading assets.
FFIEC 002 reporters: This item is to be completed only
by branches whose deposits are insured by the Federal
Deposit Insurance Corporation.
Line Item M.2.b. Amount of currently outstanding
of ‘‘Commercial and industrial loans to U.S.
addressees’’ with original amounts of $1,000,000 or
less (included in item 4.c. above).
For all reporters, include the total carrying value of all
currently outstanding commercial and industrial loans to
U.S. addressees with ‘‘original’’ amounts of $1,000,000
or less. Do not add up the ‘‘original amounts’’ of each of
these loans. Generally, the ‘‘original’’ amount of a loan is
the total amount at origination or the amount currently
outstanding, whichever is greater. If the average size of
the amount currently outstanding of commercial and
industrial loans to U.S. addressees as reported in 4.c
above is $1,000,000 or less, report the amount in item
4.c. Include all such loans held as trading assets.
FFIEC 002 reporters: This item is to be completed only
by branches whose deposits are insured by the Federal
Deposit Insurance Corporation.

FR 2644
Line Item Instructions January 2015

Relationship of FR 2644 Items to Items
on the Quarterly Call Reports
FR 2644

FFIEC 031 and RC-D Reporters
(For banks with both domestic and foreign offices)

ASSETS
Item 1
Item 2.a(1)

RC-A,
RC-H,
RC-D,
RC-H,
RC-D,
RC-H,
RC-D,
RC-H,
RC-D,

Item 2.a(2)
Item 2.b(1)
Item 2.b(2)

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

FR 2644
Relationships

RC,
RC-H,
RC,
RC-H,
RC-C,
RC-D,
RC-C,
RC-D,
RC-C,
RC-D,
RC-C,
RC-D,
RC-C,
RC-D,
RC-C,
RC-D,
RC-C,
RC-C,
RC-D,
RC-C,
RC-D,
RC-C,
RC-D,
RC-C,
RC-D,
RC-C,
RC-D,

January 2015

Column B, Item 5
Columns A and B, Items 13.a(1) + 13.b(1) +
Column B, Items 4.a + 4.b + 4.d
Columns A and B, Items 10 + 11 +
Column B, Items 1 + 2
Columns A and B, Items 13.a(2) + 13.b(2) +
Column B, Items 4.c + 4.e
Columns A and B, Items 12 + 14 + 15 + Column B, Item 16 +
Column B, Items 3 + 5.a(1) + 5.a(2) + 5.a(3) + 5.b + Part of Item 9 including
mutual funds + Domestic office part of Memoranda, Item 7.a
Part of Item 3.a with commercial banks in the U.S. +
Part of Item 3 with commercial banks in the U.S.
Part of Item 3.a with others +
Part of Item 3 with others
Part 1, Column B, Items 1.a(1) + 1.a(2) +
Column B, Item 6.a(1)
Part 1, Column B, Item 1.b +
Column B, Item 6.a(2)
Part 1, Column B, Item 1.c(1) +
Column B, Item 6.a(3)(a)
Part 1, Column B, Items 1.c(2)(a) + 1.c(2)(b) +
Column B, Items 6.a(3)(b)(1) + 6.a(3)(b)(2)
Part 1, Column B, Item 1.d +
Column B, Item 6.a(4)
Part 1, Column B, Items 1.e(1) + 1.e(2) +
Column B, Item 6.a(5)
Part 1, Column B, Item 2.a
Part 1, Column B, Items 4.a + 4.b +
Column B, Item 6.b
Part 1, Column B, Items 6.a + 6.b +
Column B, Items 6.c(1) + 6.c(2)
Part 1, Column B, Item 6.c +
Column B, Item 6.c(3)
Part 1, Column B, Item 6.d +
Column B, Item 6.c(4)
Part 1, Column B, Item 9.a +
Column B, Part of Item 6.d including loans to nondepository financial institutions

REL-1

Relationships

FR 2644

FFIEC 031 and RC-D Reporters
(For banks with both domestic and foreign offices)

Item 4.f
Item 4.g
Item 5

RC-C,
RC-D,
RC,
RC-D,

Item 6.a
Item 6.b
Item 7

RC-H,
RC,
RC-H,

Part 1, Column B, Items 2.b + 2.c + 3 + 7 + 8 + 9.b(1) + 9.b(2) + 10 +
Column B, Part of Item 6.d excluding loans to nondepository financial institutions
Domestic office part of Item 4.c
Column B, Part of Item 9 excluding mutual funds + Item 11 - Domestic office part
of Memoranda, Item 7.a
Item 61
Domestic office part of Items 6 + 7 + 8 + 9 + 10.a + 10.b + 11
Items 61 + 8

RC-E,
RC-E,
RC,
RC-H,
RC,
RC-H,
RC-D,
RC-H,
RC,
RC-H,

Part 1, Columns A and C, Item 7
Memoranda, Items M.2(c) + M.2(d)
Part of Item 14.a from commercial banks in the U.S. +
Part of Items 4 + 5 from commercial banks in the U.S.
Part of Item 14.a from others +
Part of Items 4 + 5 from others
Column B, Item 15
Item 71
Domestic office part of Items 19 + 20
Items 71 + 9

LIABILITIES
Item 8
Item 8.a
Item 9.a
Item 9.b
Item
Item
Item
Item

10
11.a
11.b
12

MEMORANDA
For Reporters with Schedule RC-R, Item 3.a equal to 0
Item M.1
RC-R,
Part 1, Domestic office part of Item 3 including net unrealized gains (losses) on
available-for-sale securities
Item M.1.a
RC-R,
Part 1, Domestic office part of Item 3 including net unrealized gains (losses) on
available-for-sale securities, U.S. Treasury securities and U.S. Government agency
obligations, mortgage-backed securities
For Reporters with Schedule RC-R, Item 3.a equal to 1
Item M.1
RC-R,
Part 1, Domestic office part of Item 9.a
Item M.1.a
RC-R,
Part 1, Domestic office part of Item 9.a including net unrealized gains (losses) on
available-for-sale securities, U.S. Treasury securities and U.S. Government agency
obligations, mortgage-backed securities
All Reporters
Item M.2.a
RC-C,
Part II, Column B, Items 3.a + 3.b + 3.c +
RC-D, Column B, Part of Item 6.a(5) including original amounts of $1,000,000 or less
Item M.2.b
RC-C,
Part II, Column B, Items 4.a + 4.b + 4.c +
RC-D, Column B, Part of Item 6.b including original amounts of $1,000,000 or less
1. On Schedule RC-H, an amount is reported in Item 6 or Item 7, but not both.
REL-2

Relationships

FR 2644
January 2015

Relationships

FR 2644

FFIEC 031 and Non-RC-D Reporters
(For banks with both domestic and foreign offices)

ASSETS
Item 1
Item 2.a(1)
Item 2.a(2)
Item 2.b(1)
Item 2.b(2)
Item 3.a
Item 3.b
Item 4.a(1)
Item 4.a(2)
Item 4.a(3)(a)
Item 4.a(3)(b)
Item 4.a(4)
Item 4.a(5)
Item 4.b
Item 4.c
Item 4.d(1)
Item 4.d(2)
Item 4.d(3)
Item 4.e
Item 4.f
Item 4.g
Item 5
Item 6.a
Item 6.b
Item 7
LIABILITIES
Item 8
Item 8.a
Item 9.a

RC-A,
RC-H,
RC-H,
RC-H,
RC-H,
RC,
RC-H,
RC,
RC-H,
RC-C,
RC-C,
RC-C,
RC-C,
RC-C,
RC-C,
RC-C,
RC-C,
RC-C,
RC-C,
RC-C,
RC-C,
RC-C,
RC,
RC,
RC-H,
RC,
RC-H,

Column B, Item 5
Columns A and B, Items 13.a(1) + 13.b(1)
Columns A and B, Items 10 + 11
Columns A and B, Items 13.a(2) + 13.b(2)
Columns A and B, Items 12 + 14 + 15 + Column B, Item 16
Part of Item 3.a with commercial banks in the U.S. +
Part of Item 3 with commercial banks in the U.S.
Part of Item 3.a with others +
Part of Item 3 with others
Part 1, Column B, Item 1.a(1) + 1.a(2)
Part 1, Column B, Item 1.b
Part 1, Column B, Item 1.c
Part 1, Column B, Items 1.c(2)(a) + 1.c(2)(b)
Part 1, Column B, Item 1.d
Part 1, Column B, Items 1.e(1) + 1(e)(2)
Part 1, Column B, Item 2.a
Part 1, Column B, Items 4.a + 4.b
Part 1, Column B, Items 6.a + 6.b
Part 1, Column B, Item 6.c
Part 1, Column B, Item 6.d
Part 1, Column B, Item 9.a
Part 1, Column B, Items 2.b + 2.c + 3 + 7 + 8 + 9.b(1) + 9.b(2) + 10
Domestic office part of Item 4.c
Domestic office part of Item 5
Item 61
Domestic office part of Items 6 + 7 + 8 + 9 + 10.a + 10.b + 11
Items 61 + 8

RC-E,
RC-E,
RC,
RC-H,

Part 1, Columns A and C, Item 7
Memoranda, Items M.2(c) + M.2(d)
Part of Item 14.a from commercial banks in the U.S. +
Part of Items 4 + 5 from commercial banks in the U.S.

1. On Schedule RC-H, an amount is reported in Item 6 or Item 7, but not both.

FR 2644
Relationships

January 2015

REL-3

Relationships

FR 2644

FFIEC 031 and Non-RC-D Reporters
(For banks with both domestic and foreign offices)

Item 9.b

RC,
RC-H,
RC,
RC-H,
RC,
RC-H,

Item
Item
Item
Item

10
11.a
11.b
12

Part of Item 14.a from others +
Part of Items 4 + 5 from others
Domestic office part of Item 15
Item 71
Domestic office part of Items 19 + 20
Items 71 + 9

MEMORANDA
For Reporters with Schedule RC-R, Item 3.a equal to 0
Item M.1
RC-R,
Part 1, Domestic office part of Item 3 including net unrealized gains (losses) on
available-for-sale securities
Item M.1.a
RC-R,
Part 1, Domestic office part of Item 3 including net unrealized gains (losses) on
available-for-sale securities, U.S. Treasury securities and U.S. Government agency
obligations, mortgage-backed securities
For Reporters with Schedule RC-R, Item 3.a equal to 1
Item M.1
RC-R,
Part 1, Domestic office part of Item 9.a
Item M.1.a
RC-R,
Part 1, Domestic office part of Item 9.a including net unrealized gains (losses) on
available-for-sale securities, U.S. Treasury securities and U.S. Government agency
obligations, mortgage-backed securities
All Reporters
Item M.2.a
RC-C,
Part II, Column B, Items 3.a + 3.b + 3.c
Item M.2.b
RC-C,
Part II, Column B, Items 4.a + 4.b + 4.c
1. On Schedule RC-H, an amount is reported in Item 6 or Item 7, but not both.

REL-4

Relationships

FR 2644
January 2015

Relationships

FR 2644

FFIEC 041 and RC-D Reporters
(For banks with domestic offices only and $300 million or more in total assets)

ASSETS
Item 1
Item 2.a(1)

RC-A,
RC-B,
RC-D,
RC-B,
RC-D,
RC-B,
RC-D,
RC-B,

Item 2.a(2)
Item 2.b(1)
Item 2.b(2)

RC-D,
Item 3.a
Item 3.b
Item 4.a(1)
Item 4.a(2)
Item 4.a(3)(a)
Item 4.a(3)(b)
Item 4.a(4)
Item 4.a(5)
Item 4.b
Item 4.c
Item 4.d(1)
Item 4.d(2)
Item 4.d(3)
Item 4.e
Item 4.f

RC,
RC,
RC-C,
RC-D,
RC-C,
RC-D,
RC-C,
RC-D,
RC-C,
RC-D,
RC-C,
RC-D,
RC-C,
RC-D,
RC-C,
RC-C,
RC-D,
RC-C,
RC-D,
RC-C,
RC-D,
RC-C,
RC-D,
RC-C,
RC-D,
RC-C,
RC-D,

FR 2644
Relationships

March 2017

Item 5
Columns A and D, Items 4.a(1) + 4.a(2) + 4.b(1) + 4.c(1)(a) + 4.c(2)(a) +
Items 4.a + 4.b + 4.d
Columns A and D, Items 1 + 2.a + 2.b +
Items 1 + 2
Columns A and D, Items 4.a(3) + 4.b(2) + 4.b(3) + 4.c(1)(b) + 4.c(2)(b) +
Items 4.c + 4.e
Columns A and D, Items 3 + 5.a + 5.b(1) + 5.b(2) + 5.b(3) + 6.a + 6.b +
Column D, Item 7 +
Items 3 + 5.a(1) + 5.a(2) + 5.a(3) + 5.b + Part of Item 9 including mutual funds +
Memoranda, Item 7.a
Part of Items 3.a + 3.b with commercial banks in the U.S.
Part of Items 3.a + 3.b with others
Part 1, Column B, Items 1.a(1) + 1.a(2) +
Item 6.a(1)
Part 1, Column B, Item 1.b +
Item 6.a(2)
Part 1, Column B, Item 1.c(1) +
Item 6.a(3)(a)
Part 1, Column B, Items 1.c(2)(a) + 1.c(2)(b) +
Items 6.a(3)(b)(1) + 6.a(b)(2)
Part 1, Column B, Item 1.d +
Item 6.a(4)
Part 1, Column B, Items 1.e(1) + 1.e(2) +
Item 6.a(5)
Part 1, Column A, Item 2.a
Part 1, Column B, Item 4 +
Item 6.b
Part 1, Column B, Items 6.a + 6.b +
Items 6.c(1) + 6.c(2)
Part 1, Column B, Item 6.c +
Item 6.c(3)
Part 1, Column B, Item 6.d +
Item 6.c(4)
Part 1, Column B, Item 9.a +
Part of Item 6.d including loans to nondepository financial institutions
Part 1, Column A, Items 2.b + 2.c + Column B, Items 3 + 8 + 9.b +
10 +
Part of Item 6.d excluding loans to nondepository financial institutions

REL-5

Relationships

FR 2644

FFIEC 041 and RC-D Reporters
(For banks with domestic offices only and $300 million or more in total assets)

Item 4.g
Item 5
Item 6.a
Item 6.b
Item 7
LIABILITIES
Item 8
Item 8.a
Item 9.a

RC,
RC-D,
N.A.
RC,
RC,

Item 4.c
Part of Item 9 excluding mutual funds + Item 11 - Memoranda, Item 7.a

RC-E,
RC-E,
RC,
RC-M,

Item 9.b

RC,
RC-M,

Item
Item
Item
Item

RC-D,
N.A.
RC,
RC,

Columns A and C, Item 7
Memoranda, Items M.2(c) + M.2(d)
Part of Items 14.a + 14.b from commercial banks in the U.S. +
Part of Items 5.b(1)(a) + 5.b(1)(b) + 5.b(1)(c) + 5.b(1)(d) from commercial banks
in the U.S.
Part of Items 14.a + 14.b from others +
Items 5.a(1)(a) + 5.a(1)(b) + 5.a(1)(c) + 5.a(1)(d) +
Part of Items 5.b(1)(a) + 5.b(1)(b) + 5.b(1)(c) + 5.b(1)(d) from others
Item 15

10
11.a
11.b
12

Items 6 + 7 + 8 + 9 + 10.a + 10.b + 11
Item 12

Items 19 + 20
Item 21

MEMORANDA
For Reporters with Schedule RC-R, Item 3.a equal to 0
Item M.1
RC-R,
Part 1, Part of Item 3 including net unrealized gains (losses) on available-for-sale
securities
Item M.1.a
RC-R,
Part 1, Part of Item 3 including net unrealized gains (losses) on available-for-sale
securities, U.S. Treasury securities and U.S. Government agency obligations,
mortgage-backed securities
For Reporters with Schedule RC-R, Item 3.a equal to 1
Item M.1
RC-R,
Part 1, Item 9.a
Item M.1.a
RC-R,
Part 1, Part of Item 9.a including net unrealized gains (losses) on available-for-sale
securities, U.S. Treasury securities and U.S. Government agency obligations,
mortgage-backed securities
All Reporters
Item M.2.a
RC-C,
Part II, Column B, Items 3.a + 3.b + 3.c +
RC-D, Part of Item 6.a(5) including original amounts of $1,000,000 or less
Item M.2.b
RC-C,
Part II, Column B, Items 4.a + 4.b + 4.c +
RC-D, Part of Item 6.b including original amounts of $1,000,000 or less

REL-6

Relationships

FR 2644
January 2015

Relationships

FR 2644

FFIEC 041 and Non-RC-D Reporters
(For banks with domestic offices only and $300 million or more in total assets)

ASSETS
Item 1
Item 2.a(1)
Item 2.a(2)
Item 2.b(1)
Item 2.b(2)

RC-A,
RC-B,
RC-B,
RC-B,
RC-B,

Item 3.a
Item 3.b
Item 4.a(1)
Item 4.a(2)
Item 4.a(3)(a)
Item 4.a(3)(b)
Item 4.a(4)
Item 4.a(5)
Item 4.b
Item 4.c
Item 4.d(1)
Item 4.d(2)
Item 4.d(3)
Item 4.e
Item 4.f
Item 4g
Item 5
Item 6.a
Item 6.b
Item 7
LIABILITIES
Item 8
Item 8.a
Item 9.a

RC,
RC,
RC-C,
RC-C,
RC-C,
RC-C,
RC-C,
RC-C,
RC-C,
RC-C,
RC-C,
RC-C,
RC-C,
RC-C,
RC-C
RC,
RC,
N.A.
RC,
RC,

Item 9.b

RC,
RC-M,

Item 10
Item 11.a

RC,
N.A.

FR 2644
Relationships

RC-E,
RC-E,
RC,
RC-M,

March 2017

Item 5
Columns A and D, Items 4.a(1) + 4.a(2) + 4.b(1) + 4.c(1)(a) + 4.c(2)(a)
Columns A and D, Items 1 + 2.a + 2.b
Columns A and D, Items 4.a(3) + 4.b(2) + 4.b(3) + 4.c(1)(b) + 4.c(2)(b)
Columns A and D, Items 3 + 5.a + 5.b(1) + 5.b(2) + 5.b(3) + 6.a + 6.b +
Column D, Item 7
Part of Items 3.a + 3.b with commercial banks in the U.S.
Part of Items 3.a + 3.b with others
Part 1, Column B, Items 1.a(1) + 1.a(2)
Part 1, Column B, Item 1.b
Part 1, Column B, Item 1.c(1)
Part 1, Column B, Items 1.c(2)(a) + 1.c(2)(b)
Part 1, Column B, Item 1.d
Part 1, Column B, Items 1.e(1) + 1.e(2)
Part 1, Column A, Item 2.a
Part 1, Column B, Item 4
Part 1, Column B, Items 6.a + 6.b
Part 1, Column B, Item 6.c
Part 1, Column B, Item 6.d
Part 1, Column B, Item 9.a
Part 1, Column A, Items 2.b + 2.c + Column B, Items 3 + 8 + 9.b +10
Item 4.c
Item 5
Items 6 + 7 + 8 + 9 + 10.a + 10.b + 11
Item 12
Columns A and C, Item 7
Memoranda, Items M.2(c) + M.2(d)
Part of Items 14.a + 14.b from commercial banks in the U.S. +
Part of Items 5.b(1)(a) + 5.b(1)(b) + 5.b(1)(c) + 5.b(1)(d) from commercial banks
in the U.S.
Part of Items 14.a + 14.b from others +
Items 5.a(1)(a) + 5.a(1)(b) + 5.a(1)(c) + 5.a(1)(d) +
Part of Items 5.b(1)(a) + 5.b(1)(b) + 5.b(1)(c) + 5.b(1)(d) from others
Item 15

REL-7

Relationships

FR 2644

FFIEC 041 and Non-RC-D Reporters
(For banks with domestic offices only and $300 million or more in total assets)

Item 11.b
Item 12

RC,
RC,

Items 19 + 20
Item 21

MEMORANDA
For Reporters with Schedule RC-R, Item 3.a equal to 0
Item M.1
RC-R,
Part 1, Part of Item 3 including net unrealized gains (losses) on available-for-sale
securities
Item M.1.a
RC-R,
Part 1, Part of Item 3 including net unrealized gains (losses) on available-for-sale
securities, U.S. Treasury securities and U.S. Government agency obligations,
mortgage-backed securities
For Reporters with Schedule RC-R, Item 3.a equal to 1
Item M.1
RC-R,
Part 1, Item 9.a
Item M.1.a
RC-R,
Part 1, Part of Item 9.a including net unrealized gains (losses) on available-for-sale
securities, U.S. Treasury securities and U.S. Government agency obligations,
mortgage-backed securities
All Reporters
Item M.2.a
RC-C,
Part II, Column B, Items 3.a + 3.b + 3.c
Item M.2.b
RC-C,
Part II, Column B, Items 4.a + 4.b + 4.c

REL-8

Relationships

FR 2644
January 2015

Relationships

FR 2644

FFIEC 041 and RC-D Reporters
(For banks with domestic offices only and less than $300 million in total assets)

ASSETS
Item 1
Item 2.a(1)

RC,
RC-B,
RC-D,
RC-B,
RC-D,
RC-B,
RC-D,
RC-B,

Item 2.a(2)
Item 2.b(1)
Item 2.b(2)

RC-D,
Item 3.a
Item 3.b
Item 4.a(1)
Item 4.a(2)
Item 4.a(3)(a)
Item 4.a(3)(b)
Item 4.a(4)
Item 4.a(5)
Item 4.b
Item 4.c
Item 4.d(1)
Item 4.d(2)
Item 4.d(3)
Item 4.e
Item 4.f
Item 4.g
Item 5
FR 2644
Relationships

RC,
RC,
RC-C,
RC-D,
RC-C,
RC-D,
RC-C,
RC-D,
RC-C,
RC-D,
RC-C,
RC-D,
RC-C,
RC-D,
RC-C,
RC-C,
RC-D,
RC-C,
RC-D,
RC-C,
RC-D,
RC-C,
RC-D,
RC-C,
RC-D,
RC-C,
RC-D,
RC,
RC-D,

March 2017

Items 1.a + 1.b
Columns A and D, Items 4.a(1) + 4.a(2) + 4.b(1) + 4.c(1)(a) + 4.c(2)(a) +
Items 4.a + 4.b + 4.d
Columns A and D, Items 1 + 2.a + 2.b +
Items 1 + 2
Columns A and D, Items 4.a(3) + 4.b(2) + 4.b(3) + 4.c(1)(b) + 4.c(2)(b) +
Items 4.c + 4.e
Columns A and D, Items 3 + 5.a + 5.b(1) + 5.b(2) + 5.b(3) + 6.a + 6.b +
Column D, Item 7 +
Items 3 + 5.a(1) + 5.a(2) + 5.a(3) + 5.b + Part of Item 9 including mutual funds
and equity securities
Part of Items 3.a + 3.b with commercial banks in the U.S.
Part of Items 3.a + 3.b with others
Part 1, Column B, Items 1.a(1) +1.a(2) +
Item 6.a(1)
Part 1, Column B, Item 1.b +
Item 6.a(2)
Part 1, Column B, Item 1.c(1) +
Item 6.a(3)(a)
Part 1, Column B, Items 1.c(2)(a) + 1.c(2)(b) +
Items 6.a(3)(b)(1) + 6.a(3)(b)(2)
Part 1, Column B, Item 1.d +
Item 6.a(4)
Part 1, Column B, Item 1.e +
Item 6.a(5)
Part 1, Column B, Part of Item 2 with commercial banks in the U.S.
Part 1, Column B, Item 4 +
Item 6.b
Part 1, Column B, Items 6.a + 6.b +
Items 6.c(1) + 6.c(2)
Part 1, Column B, Item 6.c +
Item 6.c(3)
Part 1, Column B, Item 6.d +
Item 6.c(4)
Part 1, Column B, Item 9.a +
Part of Item 6.d including loans to nondepository financial institutions
Part 1, Column B, Part of Item 2 with others + Items 3 + 8 + 9.b +
Part of Item 6.d excluding loans to nondepository financial institutions
Item 4.c
Part of Item 9 excluding mutual funds and equity securities + Item 11
REL-9

Relationships

FR 2644

FFIEC 041 and RC-D Reporters
(For banks with domestic offices only and less than $300 million in total assets)

Item 6.a
Item 6.b
Item 7

N.A.
RC,
RC,

LIABILITIES
Item 8
Item 8.a
Item 9.a

RC-E,
RC-E,
RC,
RC-M,

Item 9.b

RC,
RC-M,

Item
Item
Item
Item

RC-D,
N.A.
RC,
RC,

10
11.a
11.b
12

MEMORANDA
Item M.1
RC-R,
Item M.1.a
RC-R,

Item M.2.a
Item M.2.b

REL-10

RC-C,
RC-D,
RC-C,
RC-D,

Items 6 + 7 + 8 + 9 + 10.a + 10.b + 11
Item 12

Columns A and C, Item 7
Memoranda, Items M.2(c) + M.2(d)
Part of Items 14.a + 14.b from commercial banks in the U.S. +
Part of Items 5.b(1)(a) + 5.b(1)(b) + 5.b(1)(c) + 5.b(1)(d) from commercial banks
in the U.S.
Part of Items 14.a and 14.b from others +
Items 5.a(1)(a) + 5.a(1)(b) + 5.a(1)(c) + 5.a(1)(d) +
Part of Items 5.b(1)(a) + 5.b(1)(b) + 5.b(1)(c) + 5.b(1)(d) from others
Item 15
Items 19 + 20
Item 21

Part 1, Item 9.a
Part 1, Part of Item 9.a including net unrealized gains (losses) on available-for-sale
securities, U.S. Treasury securities and U.S. Government agency obligations,
mortgage-backed securities
Part II, Column B, Items 3.a + 3.b + 3.c +
Part of Item 6.a(5) including original amounts of $1,000,000 or less
Part II, Column B, Items 4.a + 4.b + 4.c +
Part of Item 6.b including original amounts of $1,000,000 or less

Relationships

FR 2644
January 2015

Relationships

FR 2644

FFIEC 041 and Non-RC-D Reporters
(For banks with domestic offices only and less than $300 million in total assets)

ASSETS
Item 1
Item 2.a(1)
Item 2.a(2)
Item 2.b(1)
Item 2.b(2)

RC,
RC-B,
RC-B,
RC-B,
RC-B,

Item
Item
Item
Item
Item
Item
Item
Item
Item
Item
Item
Item
Item
Item
Item
Item
Item
Item
Item
Item

RC,
RC,
RC-C,
RC-C,
RC-C,
RC-C,
RC-C,
RC-C,
RC-C,
RC-C,
RC-C,
RC-C,
RC-C,
RC-C,
RC-C,
RC,
RC,
N.A.
RC,
RC,

3.a
3.b
4.a(1)
4.a(2)
4.a(3)(a)
4.a(3)(b)
4.a(4)
4.a(5)
4.b
4.c
4.d(1)
4.d(2)
4.d(3)
4.e
4.f
4.g
5
6.a
6.b
7

LIABILITIES
Item 8
Item 8.a
Item 9.a

FR 2644
Relationships

RC-E,
RC-E,
RC,
RC-M,

March 2017

Items 1.a + 1.b
Columns A and D, Items 4.a(1) + 4.a(2) + 4.b(1) + 4.c(1)(a) + 4.c(2)(a)
Columns A and D, Items 1 + 2.a + 2.b
Columns A and D, Items 4.a(3) + 4.b(2) + 4.b(3) + 4.c(1)(b) + 4.c(2)(b)
Columns A and D, Items 3 + 5.a + 5.b(1) + 5.b(2) + 5.b(3) + 6.a + 6.b +
Column D, Item 7
Part of Items 3.a + 3.b with commercial banks in the U.S.
Part of Items 3.a + 3.b with others
Part 1, Column B, Items 1.a(1) +1.a(2)
Part 1, Column B, Item 1.b
Part 1, Column B, Item 1.c(1)
Part 1, Column B, Items 1.c(2)(a) + 1.c(2)(b)
Part 1, Column B, Item 1.d
Part 1, Column B, Item 1.e
Part 1, Column B, Part of Item 2 with commercial banks in the U.S.
Part 1, Column B, Item 4
Part 1, Column B, Items 6.a + 6.b
Part 1, Column B, Item 6.c
Part 1, Column B, Item 6.d
Part 1, Column B, Item 9.a
Part 1, Column B, Part of Item 2 with others + Items 3 + 8 + 9.b + 10
Item 4.c
Item 5
Items 6 + 7 + 8 + 9 + 10.a + 10.b + 11
Item 12

Columns A and C, Item 7
Memoranda, Items M.2(c) + M.2(d)
Part of Items 14.a + 14.b from commercial banks in the U.S. +
Part of Items 5.b(1)(a) + 5.b(1)(b) + 5.b(1)(c) + 5.b(1)(d) from commercial banks
in the U.S.

REL-11

Relationships

FR 2644

FFIEC 041 and Non-RC-D Reporters
(For banks with domestic offices only and less than $300 million in total assets)

Item 9.b

RC,
RC-M,

Item
Item
Item
Item

RC-D,
N.A.
RC,
RC,

10
11.a
11.b
12

MEMORANDA
Item M.1
RC-R,
Item M.1.a
RC-R,

Item M.2.a
Item M.2.b

REL-12

RC-C,
RC-C,

Part of Items 14.a and 14.b from others +
Items 5.a(1)(a) + 5.a(1)(b) + 5.a(1)(c) + 5.a(1)(d) +
Part of Items 5.b(1)(a) + 5.b(1)(b) + 5.b(1)(c) + 5.b(1)(d) from others
Item 15
Items 19 + 20
Item 21

Part 1, Item 9.a
Part 1, Part of Item 9.a including net unrealized gains (losses) on available-for-sale
securities, U.S. Treasury securities and U.S. Government agency obligations,
mortgage-backed securities
Part II, Column B, Items 3.a + 3.b + 3.c
Part II, Column B, Items 4.a + 4.b + 4.c

Relationships

FR 2644
January 2015

Relationships

FR 2644

FFIEC 051
(For banks with domestic offices only and less than $1 billion in total assets)

ASSETS
Item 1
Item 2.a(1)
Item 2.a(2)
Item 2.b(1)
Item 2.b(2)

RC,
RC-B,
RC-B,
RC-B,
RC-B,

Item 3.a
Item 3.b
Item 4.a(1)
Item 4.a(2)
Item 4.a(3)(a)
Item 4.a(3)(b)
Item 4.a(4)
Item 4.a(5)
Item 4.b
Item 4.c
Item 4.d(1)
Item 4.d(2)
Item 4.d(3)
Item 4.e
Item 4.f
Item 4.g
Item 5
Item 6.a
Item 6.b
Item 7
LIABILITIES
Item 8
Item 8.a
Item 9.a

Item 9.b

FR 2644
Relationships

RC,
RC,
RC-C,
RC-C,
RC-C,
RC-C,
RC-C,
RC-C,
RC-C,
RC-C,
RC-C,
RC-C,
RC-C,
RC-C,
RC-C
RC,
RC,
N.A.
RC,
RC,
RC-E,
RC-E,
RC,
RC-M,
RC,
RC-M,

March 2017

Items 1.a + 1.b
Columns A and D, Items 4.a(1) + 4.a(2) + 4.b(1) + 4.c(1)(a) + 4.c(2)(a)
Columns A and D, Items 1 + 2.a + 2.b
Columns A and D, Items 4.a(3) and 4.b(2) + 4.b(3) + 4.c(1)(b) + 4.c(2)(b)
Columns A and D, Items 3 + 5.a + 5.b(1) + 5.b(2) + 5.b(3) + 6.a + 6.b +
Column D, Item 7
Part of Items 3.a + 3.b with commercial banks in the U.S.
Part of Items 3.a + 3.b with others
Part 1, Items 1.a(1) + 1.a(2)
Part 1, Item 1.b
Part 1, Item 1.c(1)
Part 1, Items 1.c(2)(a) + 1.c(2)(b)
Part 1, Item 1.d
Part 1, Item 1.e
Part 1, Part of Item 2 with commercial banks in the U.S.
Part 1, Item 4
Part 1, Items 6.a + 6.b
Part 1, Item 6.c
Part 1, Item 6.d
Part 1, Item 9.a
Part 1, Part of Item 2 with others + Items 3 + 8 + 9.b + 10
Item 4.c
Item 5
Items 6 + 7 + 8 + 9 + 10.a + 10.b + 11
Item 12
Columns A and C, Item 7
Memoranda, Items M.2(c) + M.2(d)
Part of Items 14.a + 14.b from commercial banks in the U.S. +
Part of Items 5.b(1)(a) + 5.b(1)(b) + 5.b(1)(c) + 5.b(1)(d) from commercial banks
in the U.S.
Part of Items 14.a and 14.b from others +
Items 5.a(1)(a) + 5.a(1)(b) + 5.a(1)(c) + 5.a(1)(d) +
Part of Items 5.b(1)(a) + 5.b(1)(b) + 5.b(1)(c) + 5.b(1)(d) from others

REL-13

Relationships

FR 2644

FFIEC 051
(For banks with domestic offices only and less than $1 billion in total assets)

Item
Item
Item
Item

RC,
N.A.
RC,
RC,

10
11.a
11.b
12

MEMORANDA
Item M.1
RC-R,
Item M.1.a
RC-R,

Item M.2.a
Item M.2.b

REL-14

RC-C,
RC-C,

Item 15
Items 19 + 20
Item 21

Part 1, Item 9.a
Part 1, Part of Item 9.a including net unrealized gains (losses) on available-for-sale
securities, U.S. Treasury securities and U.S. Government agency obligations,
mortgage-backed securities
Part II, Column B, Items 3.a + 3.b + 3.c
Part II, Column B, Items 4.a + 4.b + 4.c

Relationships

FR 2644
March 2017

Relationships

FR 2644

FFIEC 002
(For U.S. branches and agencies of foreign banks)

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

A,
RAL,
RAL,
RAL,
RAL,
RAL,
RAL,
C,
RAL,
C,
RAL,
C,
RAL,
C,
RAL,
C,
RAL,
C,
RAL,
C,
C,
RAL,
C,
RAL,

Item 4.d(2)
Item 4.d(3)

C,
RAL,
C,
RAL,

Item 4.e

C,
RAL,

Column A minus Column B, Item 6
Column A minus Column B, Items 1.c(2)(a) + 1.f(2)(a)
Column A, Items 1.b(1) + 1.b(2) + Column A minus Column B, Item 1.f(1)
Column A minus Column B, Items 1.c(2)b + 1.f(2)(b)
Column A minus Column B, Items 1.c(1) + 1.c(3) + 1.c(4) + 1.f(3) + 1.f(4)
Column A minus Column B, Items 1.d(1)(a) + 1.d(2)(a)
Column A minus Column B, Items 1.d(1)(b) + 1.d(1)(c) + 1.d(2)(b) + 1.d(2)(c)
Part 1, Column A minus Column B, Item 1.a +
Memoranda, Column A minus Column B, Item 5.a(1)
Part 1, Column A minus Column B, Item 1.b +
Memoranda, Column A minus Column B, Item 5.a(2)
Part 1, Column A minus Column B, Item 1.c(1) +
Memoranda, Column A minus Column B, Item 5.a(3)(a)
Part 1, Column A minus Column B, Item 1.c(2) +
Memoranda, Column A minus Column B, Item 5.a(3)(b)
Part 1, Column A minus Column B, Item 1.d +
Memoranda, Column A minus Column B, Item 5.a(4)
Part 1, Column A minus Column B, Item 1.e +
Memoranda, Column A minus Column B, Item 5.a(5)
Part 1, Column A minus Column B, Items 2.a(1) + 2.a(2)
Part 1, Column A minus Column B, Items 4.a + 4.b +
Memoranda, Column A minus Column B, Item 5.b
Part 1, Column A minus Column B, Part of Item 8 including credit cards and other
revolving credit plans +
Memoranda, Column A minus Column B, Item 5.c including credit cards and other
revolving credit plans
Part 1, Column A minus Column B, Part of Item 8 including automobile loans +
Memoranda, Column A minus Column B, Item 5.c including automobile loans
Part 1, Column A minus Column B, Item 8 including other consumer
loans (includes single payment and installment loan, and all student loans) +
Memoranda, Column A minus Column B, Part of Item 5.c including other
consumer loans (includes single payment and installment loan, and all student
loans)
Part 1, Column A minus Column B, Item 3 +
Memoranda, Column A minus Column B, Part of Item 5.c including loans to other
financial institutions

1. On Schedule RAL, an amount is reported in Item 2 or Item 5, but not both.

FR 2644
Relationships

January 2015

REL-15

Relationships

FR 2644

FFIEC 002
(For U.S. branches and agencies of foreign banks)

Item 4.f

C,

Part 1, Column A minus Column B, Items 2.b + 2.c(1) + 2.c(2) + 6 +7 + 8 + 9.a
+ 9.b +
RAL,
Memoranda, Column A minus Column B, Part of Item 5.c excluding loans to other
financial institutions and consumer loans
Item 4.g
M,
Domestic office part of Part IV, Item 1
Item 5
RAL,
Column A minus Column B, Item 1.f(5) –
RAL,
Memoranda, Column A minus Column B,
Items 5.a(1) + 5.a(2) + 5.a(3)(a) + 5.a(3)(b) + 5.a(4) + 5.a(5) + 5.b + 5.c
For Reporters with Schedule M, Part I, Item 4 less Schedule M, Part II, Item 1.d less Schedule M, Part II,
Item 2 greater than 0
Item 6.a
RAL,
Column A, Item 2.a minus Column B, Item 2.b minus Column A, Item 5.a +
Column B, Item 5.b
Else 6.a equals 01
Item 6.b
RAL,
Column A minus Column B, Item 1.h
Item 7
RAL,
Column A minus Column B, Item 1.i +
Column A, Item 2.a1 minus Column B, Item 2.b1
LIABILITIES
Item 8
E,
Columns A and C, Item 7
Item 8.a
E,
Memoranda, Item M.1(a)
Item 9.a
RAL,
Column A minus Column B, Items 4.b(1)(a) + 4.b(2)(a) +
P,
Column A minus Column B, Items 1.a + 1.b
Item 9.b
RAL,
Column A minus Column B, Items 4.b(1)(b) + 4.b(2)(b) +
P,
Column A minus Column B, Items 2.a + 2.b + 3
Item 10
RAL,
Column A minus Column B, Item 4.e
For Reporters with Schedule M, Part I, Item 4 less Schedule M, Part II, Item 1.d less Schedule M, Part II,
Item 2 less than 0
Item 11.a
RAL,
Column A, Item 5.a minus Column B, Item 5.b minus Column A, Item 2.a +
Column B, Item 2.b
Else 11.a equals 01
Item 11.b
RAL,
Column A minus Column B, Item 4.f
Item 12
RAL,
Column A minus Column B, Item 4.g +
Column A, Item 5.a1 minus Column B, Item 5.b
MEMORANDA
Item M.1
RAL,
Memoranda, Column A minus Column B, Item 3 minus Item 4
Item M.1.a
RAL,
Memoranda, Column A Minus Column B, Part of Item 3 minus Item 4 including
U.S. Treasury securities and U.S. Government agency obligations, mortgage-backed
securities
1. On Schedule RAL, an amount is reported in Item 2 or Item 5, but not both.

REL-16

Relationships

FR 2644
January 2015

Relationships

FR 2644

FFIEC 002
(For U.S. branches and agencies of foreign banks)

Item M.2.a

C,
RAL,

Item M.2.b

C,
RAL,

FR 2644
Relationships

January 2015

Part II, Column B, Items 2.a + 2.b + 2.c
Memoranda, Column A minus Column B, Part of Item 5.a(5) including original
amounts of $1,000,000 or less
Part II, Column B, Items 3.a + 3.b + 3.c
Memoranda, Column A minus Column B, Part of Item 5.b including original
amounts of $1,000,000 or less

REL-17