FFIEC 051 January 2018 Revisions Impacting Burden

FFIEC051_20180103_DataElementsImpact.pdf

Consolidated Reports of Condition and Income (Call Report)

FFIEC 051 January 2018 Revisions Impacting Burden

OMB: 3064-0052

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Appendix B
FFIEC 051: To be completed by banks with domestic offices only and total assets less than $1 billion
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
RI

5.d.(1)
5.d.(2)

Fees and commissions from securities brokerage
Investment banking, advisory, and underwriting
fees and commissions

RIADC886
RIADC888

RI
RI

5.d.(3)
5.d.(4)

RI

5.d.(5)

Note: Items 5.d.(1) and 5.d.(2) of Schedule RI will
be combined into one data item.
Fees and commissions from annuity sales
Underwriting income from insurance and
reinsurance activities
Income from other insurance activities

RI
RI

5.g
M1

RI-B,
Part II

M4

RI-E

1.f

RI-E
RC

1.h
10.a

Note: Items 5.d.(3), 5.d.(4), and 5.d.(5) of Schedule
RI will be combined into one data item.
Net securitization income
Interest expense incurred to carry tax-exempt
securities, loans, and leases acquired after August 7,
1986, that is not deductible for federal income tax
purposes
Amount of allowance for post-acquisition credit
losses on purchased credit-impaired loans
accounted for in accordance with FASB ASC 31030 (former AICPA Statement of Position 03-3)
Net change in the fair values of financial
instruments accounted for under a fair value option
Gains on bargain purchases
Goodwill

10.b

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

RC

RC-B

2.a

RC-B

2.b

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

1

RIADC887
RIADC386
RIADC387

RIADB493
RIAD4513

RIADC781

RIADF229
RIADJ447
RCON3163

RCON0426

RCON1289, RCON1290,
RCON1291, RCON1293
RCON1294, RCON1295,
RCON1297, RCON1298

Schedule

Item

RC-B

5.b.(1)

RC-B

5.b.(2)

RC-B

5.b.(3)

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

RC-K

7

RC-L
RC-L
RC-L
RC-M

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

RC-M

3.f

Item Name

MDRM Number

combined into one data item (Columns A through
D).
Structured financial products: Cash (Columns A
through D)
Structured financial products: Synthetic (Columns
A through D)
Structured financial products: Hybrid (Columns A
through D)

RCONG336, RCONG337,
RCONG338, RCONG339
RCONG340, RCONG341,
RCONG342, RCONG343
RCONG344, RCONG345,
RCONG346, RCONG347

Note: Items 5.b.(1), 5.b.(2), and 5.b.(3) of Schedule
RC-B will be combined into one line item
(Columns A through 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)
Trading assets
Unused consumer credit card lines
Other unused credit card lines
Unused commitments: Securities underwriting
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”
Note: Amounts reported in item 3.f will be
included in item 3.c, Other real estate owned: 1—4

2

RCONG348, RCONG349,
RCONG350, RCONG351

RCONG352, RCONG353,
RCONG354, RCONG355

RCONG356, RCONG357,
RCONG358, RCONG359
RCONG360, RCONG361,
RCONG362, RCONG363

RCONG364, RCONG365,
RCONG366, RCONG367

RCONG368, RCONG369,
RCONG370, RCONG371

RCONG372, RCONG373,
RCONG374, RCONG375
RCON3401
RCONJ455
RCONJ456
RCON3817
RCONB026

RCONC979

Schedule

Item

Item Name

MDRM Number

family residential properties.

Other Impacts to Data Items
Schedule
RI

RI

RC

RC-B

RC-B

RC-M

Item
5.d.(1) (New)

5.d.(2) (New)

10 (New)

2 (New)

5.b (New)

2.b (Remapping)

Item Name
Fees and commissions from securities brokerage,
investment banking, advisory, and underwriting
activities
Note: Items 5.d.(1) and 5.d.(2) of Schedule RI
removed above will be combined into this data
item.
Income from insurance activities (includes
underwriting income from insurance and
reinsurance activities)
Note: Items 5.d.(3), 5.d.(4), and 5.d.(5) of Schedule
RI removed above will be combined into this data
item.
Intangible assets (from Schedule RC-M)
Note: Items 10.a and 10.b of Schedule RC removed
above will be combined into this data item.
U.S. Government agency and sponsored agency
obligations (exclude mortgage-backed securities
(Columns A through D)
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)
Note: Items 5.b.(1), 5.b.(2), and 5.b.(3) of Schedule
RC-B removed above will be combined into this
line item (Columns A through D).
Goodwill
Note: Schedule RC, item 10.a will be moved to
Schedule RC-M, new item 2.b., and the phrase
“other than goodwill” will be removed from the
caption for Schedule RC-M, item 2.

3

MDRM Number
To be determined (TBD)

TBD

RCON2143

TBD (4 MDRMs)

TBD (4 MDRMs)

RCON3163

Data Items with a Reduction in Frequency of Collection
Semiannual Reporting (June 30 and December 31)
Schedule

Item

Item Name

MDRM Number

RC-B

M3

RCON1778

RC-C,
Part I

M7.a

RC-C,
Part I

M7.b

RC-C,
Part I

M8.a

RC-C,
Part I

M12

RC-L

11.a

RC-L

11.b

RC-N

M7

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
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 (Columns A
through C)
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)

RCONC779

RCONC780

RCONF230

RCONGW45,
RCONGW46,
RCONGW47

RCONC223

RCONC224

RCONC410

RCONC411

RCONL183, RCONL184,
RCONL185

RCONL186, RCONL187,
RCONL188

Annual Reporting (December 31)
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,

4

Schedule

RI-E

Item

2.a through
2.p

Item Name

MDRM Number

Other noninterest expense (from Schedule RI,
item 7.d)

RIADC015, RIADF555,
RIADT047, RIAD4461,
RIAD4462, RIAD4463
RIADC017, RIAD0497,
RIAD4136, RIADC018,
RIAD8403, RIAD4141,
RIAD4146, RIADF556,
RIADF557, RIADF558,
RIADF559, RIADY923,
RIADY924, RIAD4464,
RIAD4467, RIAD4468

Data Items with an Increase in Reporting Threshold
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)

5

RIADC017, RIAD0497,
RIAD4136, RIADC018,
RIAD8403, RIAD4141,
RIAD4146, RIADF556,
RIADF557, RIADF558,
RIADF559, RIADY923,
RIADY924, RIAD4464,
RIAD4467, RIAD4468


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