30-Day Federal Register Notice

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or introduction or delivery for
introduction into interstate commerce of
the noncompliant privacy glass parts
under their control after AGC notified
them that the subject noncompliance
existed.
Related Submissions: FCA US LLC
(FCA US) also filed an inconsequential
noncompliance petition with NHTSA
for 287,064 MY 2013–2017 Jeep
Compass motor vehicles, which were
equipped and offered for sale with
noncompliant privacy glass produced
by AGC. Refer to Docket No. NHTSA–
2017–0098.
Authority: (49 U.S.C. 30118, 30120:
delegations of authority at 49 CFR 1.95 and
501.8)
Claudia Covell,
Acting Director, Office of Vehicle Safety
Compliance.
[FR Doc. 2018–07421 Filed 4–10–18; 8:45 am]
BILLING CODE 4910–59–P

DEPARTMENT OF THE TREASURY
Office of the Comptroller of the
Currency
FEDERAL RESERVE SYSTEM
FEDERAL DEPOSIT INSURANCE
CORPORATION
Agency Information Collection
Activities: Submission for OMB
Review; Joint Comment Request
Office of the Comptroller of the
Currency (OCC), Treasury; Board of
Governors of the Federal Reserve
System (Board); and Federal Deposit
Insurance Corporation (FDIC).
ACTION: Joint notice and request for
comment.
AGENCY:

In accordance with the
requirements of the Paperwork
Reduction Act of 1995 (PRA), the OCC,
the Board, and the FDIC (the agencies)
may not conduct or sponsor, and the
respondent is not required to respond
to, an information collection unless it
displays a currently valid Office of
Management and Budget (OMB) control
number. On November 8, 2017, the
agencies, under the auspices of the
Federal Financial Institutions
Examination Council (FFIEC), requested
public comment for 60 days on a
proposal to revise the Consolidated
Reports of Condition and Income for a
Bank with Domestic and Foreign Offices
(FFIEC 031), the Consolidated Reports
of Condition and Income for a Bank
with Domestic Offices Only (FFIEC
041), and the Consolidated Reports of
Condition and Income for a Bank with

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SUMMARY:

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Domestic Offices Only and Total Assets
Less than $1 Billion (FFIEC 051)
(November 2017 notice), which are
currently approved collections of
information. The Consolidated Reports
of Condition and Income are commonly
referred to as Call Reports. The
proposed revisions to the FFIEC 031,
FFIEC 041, and FFIEC 051 Call Reports
would result in an overall reduction in
burden. These reporting revisions
consist of the deletion or consolidation
of a large number of items and the
addition of a new or increases in certain
existing reporting thresholds.
The comment period for the
November 2017 notice ended on January
8, 2018. As described in the
SUPPLEMENTARY INFORMATION section,
after considering the comments received
on the proposal, the FFIEC and the
agencies will proceed with the proposed
reporting revisions to the FFIEC 031,
FFIEC 041, and FFIEC 051 as originally
proposed. The proposed revisions
would take effect as of the June 30,
2018, report date.
In addition, the agencies are giving
notice that they are sending the
collection to OMB for review.
DATES: Comments must be submitted on
or before May 11, 2018.
ADDRESSES: Interested parties are
invited to submit written comments to
any or all of the agencies. All comments,
which should refer to the OMB control
number(s), will be shared among the
agencies.
OCC: Commenters are encouraged to
submit comments by email, but you may
submit comments by any of the
following methods:
• Email: [email protected].
• Mail: Legislative and Regulatory
Activities Division, Office of the
Comptroller of the Currency, Attention:
1557–0081, 400 7th Street SW, Suite
3E–218, Washington, DC 20219.
• Hand Delivery/Courier: 400 7th
Street SW, Suite 3E–218, Washington,
DC 20219.
Instructions: You must include
‘‘OCC’’ as the agency name and ‘‘1557–
0081’’ in your comment. In general, the
OCC will publish them on
www.reginfo.gov without change,
including any business or personal
information that you provide, such as
name and address information, email
addresses, or phone numbers.
Comments received, including
attachments and other supporting
materials, are part of the public record
and subject to public disclosure. Do not
include any information in your
comment or supporting materials that
you consider confidential or
inappropriate for public disclosure.

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You may review comments and other
related materials that pertain to this
information collection following the
close of the 30-day comment period for
this notice by any of the following
methods:
• Viewing Comments Electronically:
Go to www.reginfo.gov. Click on the
‘‘Information Collection Review’’ tab.
Underneath, the ‘‘Currently under
Review’’ section heading, from the dropdown menu, select ‘‘Department of
Treasury’’ and then click ‘‘submit.’’ This
information collection can be located by
searching by OMB control number
‘‘1557–0081’’ or ‘‘FFIEC 031, FFIEC 041,
and FFIEC 051.’’ Upon finding the
appropriate information collection, click
on the related ‘‘ICR Reference Number.’’
On the next screen, select ‘‘View
Supporting Statement and Other
Documents’’ and then click on the link
to any comment listed at the bottom of
the screen.
• For assistance in navigating
www.reginfo.gov, please contact the
Regulatory Information Service Center
at (202) 482–7340.
• Viewing Comments Personally: You
may personally inspect and photocopy
comments at the OCC, 400 7th Street
SW, Washington, DC. For security
reasons, the OCC requires that visitors
make an appointment to inspect
comments. You may do so by calling
(202) 649–6700 or, for persons who are
deaf or hearing impaired, TTY, (202)
649–5597. Upon arrival, visitors will be
required to present valid governmentissued photo identification and submit
to security screening in order to inspect
and photocopy comments.
Board: You may submit comments,
which should refer to ‘‘FFIEC 031,
FFIEC 041, and FFIEC 051,’’ by any of
the following methods:
• Agency website: http://
www.federalreserve.gov. Follow the
instructions for submitting comments at:
http://www.federalreserve.gov/
generalinfo/foia/ProposedRegs.cfm.
• Email: regs.comments@
federalreserve.gov. Include the reporting
form numbers in the subject line of the
message.
• Fax: (202) 452–3819 or (202) 452–
3102.
• Mail: Ann E. Misback, Secretary,
Board of Governors of the Federal
Reserve System, 20th Street and
Constitution Avenue NW, Washington,
DC 20551.
All public comments are available
from the Board’s website at
www.federalreserve.gov/generalinfo/
foia/ProposedRegs.cfm as submitted,
unless modified for technical reasons.
Accordingly, your comments will not be
edited to remove any identifying or

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Federal Register / Vol. 83, No. 70 / Wednesday, April 11, 2018 / Notices
contact information. Public comments
may also be viewed electronically or in
paper form in Room 3515, 1801 K Street
NW (between 18th and 19th Streets
NW), Washington, DC 20006 between
9:00 a.m. and 5:00 p.m. on weekdays.
FDIC: You may submit comments,
which should refer to ‘‘FFIEC 031,
FFIEC 041, and FFIEC 051,’’ by any of
the following methods:
• Agency website: https://
www.fdic.gov/regulations/laws/federal/.
Follow the instructions for submitting
comments on the FDIC’s website.
• Email: [email protected].
Include ‘‘FFIEC 031, FFIEC 041, and
FFIEC 051’’ in the subject line of the
message.
• Mail: Manuel E. Cabeza, Counsel,
Attn: Comments, Room MB–3007,
Federal Deposit Insurance Corporation,
550 17th Street NW, Washington, DC
20429.
• Hand Delivery: Comments may be
hand delivered to the guard station at
the rear of the 550 17th Street Building
(located on F Street) on business days
between 7:00 a.m. and 5:00 p.m.
Public Inspection: All comments
received will be posted without change
to https://www.fdic.gov/regulations/
laws/federal/ including any personal
information provided. Paper copies of
public comments may be requested from
the FDIC Public Information Center by
telephone at (877) 275–3342 or (703)
562–2200.
Additionally, commenters may send a
copy of their comments to the OMB
desk officer for the agencies by mail to
the Office of Information and Regulatory
Affairs, U.S. Office of Management and
Budget, New Executive Office Building,
Room 10235, 725 17th Street NW,
Washington, DC 20503; by fax to (202)
395–6974; or by email to oira_
[email protected].
FOR FURTHER INFORMATION CONTACT: For
further information about the proposed
revisions to the Call Report discussed in
this notice, please contact any of the
agency staff whose names appear below.
In addition, copies of the Call Report
forms can be obtained at the FFIEC’s
website (https://www.ffiec.gov/ffiec_
report_forms.htm).
OCC: Kevin Korzeniewski, Counsel,
Legislative and Regulatory Activities
Division, (202) 649–5490, or for persons
who are hearing impaired, TTY, (202)
649–5597.
Board: Nuha Elmaghrabi, Federal
Reserve Board Clearance Officer, (202)
452–3884, Office of the Chief Data
Officer, Board of Governors of the
Federal Reserve System, 20th and C
Streets NW, Washington, DC 20551.
Telecommunications Device for the Deaf
(TDD) users may call (202) 263–4869.

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FDIC: Manuel E. Cabeza, Counsel,
(202) 898–3767, Legal Division, Federal
Deposit Insurance Corporation, 550 17th
Street NW, Washington, DC 20429.
SUPPLEMENTARY INFORMATION: The
agencies propose revisions to data items
reported on the FFIEC 031, FFIEC 041,
and FFIEC 051 Call Reports.
Report Title: Consolidated Reports of
Condition and Income (Call Report).
Form Numbers: FFIEC 031 (for banks
and savings associations with domestic
and foreign offices), FFIEC 041 (for
banks and savings associations with
domestic offices only), and FFIEC 051
(for banks and savings associations with
domestic offices only and total assets
less than $1 billion).
Frequency of Response: Quarterly.
Affected Public: Business or other forprofit.
OCC
OMB Control No.: 1557–0081.
Estimated Number of Respondents:
1,269 national banks and federal savings
associations.
Estimated Average Burden per
Response: 45.83 burden hours per
quarter to file.
Estimated Total Annual Burden:
232,633 burden hours to file.
Board
OMB Control No.: 7100–0036.
Estimated Number of Respondents:
819 state member banks.
Estimated Average Burden per
Response: 49.93 burden hours per
quarter to file.
Estimated Total Annual Burden:
163,571 burden hours to file.
FDIC
OMB Control No.: 3064–0052.
Estimated Number of Respondents:
3,633 insured state nonmember banks
and state savings associations.
Estimated Average Burden per
Response: 43.83 burden hours per
quarter to file.
Estimated Total Annual Burden:
636,938 burden hours to file.
The proposed burden-reducing
revisions to the Call Reports are the
result of an ongoing effort by the
agencies to reduce the burden
associated with their preparation and
filing and, as detailed in Appendices B,
C, and D, would achieve burden
reductions by removing or consolidating
numerous items, and by adding a new
or raising certain existing reporting
thresholds.
The estimated average burden hours
for each agency collectively reflect the
estimates for the FFIEC 031, the FFIEC
041, and the FFIEC 051 reports. When
the estimates are calculated by type of

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report across the agencies, the estimated
average burden hours per quarter are
122.38 (FFIEC 031), 55.35 (FFIEC 041),
and 37.94 (FFIEC 051). The burden
hours for the currently approved reports
are 123.06 (FFIEC 031), 57.71 (FFIEC
041), and 39.38 (FFIEC 051),1 so the
revisions in this notice would represent
a reduction in estimated average burden
hours per quarter by 0.68 (FFIEC 031),
2.36 (FFIEC 041), and 1.44 (FFIEC 051).
The estimated burden per response for
the quarterly filings of the Call Report
is an average that varies by agency
because of differences in the
composition of the institutions under
each agency’s supervision (e.g., size
distribution of institutions, types of
activities in which they are engaged,
and existence of foreign offices).
Type of Review: Revision and
extension of currently approved
collections.
General Description of Reports
These information collections are
mandatory pursuant to 12 U.S.C. 161
(for national banks), 12 U.S.C. 324 (for
state member banks), 12 U.S.C. 1817 (for
insured state nonmember commercial
and savings banks), and 12 U.S.C. 1464
(for federal and state savings
associations). At present, except for
selected data items and text, these
information collections are not given
confidential treatment.
Abstract
Institutions submit Call Report data to
the agencies each quarter for the
agencies’ use in monitoring the
condition, performance, and risk profile
of individual institutions and the
industry as a whole. Call Report data
serve a regulatory or public policy
purpose by assisting the agencies in
fulfilling their shared missions of
ensuring the safety and soundness of
financial institutions and the financial
system and the protection of consumer
financial rights, as well as agencyspecific missions affecting federal and
state-chartered institutions, such as
conducting monetary policy, ensuring
financial stability, and administering
federal deposit insurance. Call Reports
are the source of the most current
statistical data available for identifying
areas of focus for on-site and off-site
examinations. Among other uses, the
agencies use Call Report data in
evaluating institutions’ corporate
applications, including, in particular,
interstate merger and acquisition
applications for which the agencies are
required by law to determine whether
the resulting institution would control
1 See

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more than 10 percent of the total
amount of deposits of insured
depository institutions in the United
States. Call Report data also are used to
calculate institutions’ deposit insurance
and Financing Corporation assessments
and national banks’ and federal savings
associations’ semiannual assessment
fees.
Current Actions

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I. Introduction
On November 8, 2017, the agencies
requested comment for 60 days on a
proposal to revise the existing Call
Report requirements.2 The proposed
revisions in the November 2017 notice,
as well as the creation of the FFIEC 051
and other recent revisions to the FFIEC
031 and FFIEC 041, are the result of a
formal initiative launched by the FFIEC
in December 2014 to identify potential
opportunities to reduce burden
associated with Call Report
requirements for community
institutions. The most significant
actions under this initiative are
community institution outreach efforts,
internal surveys of users of Call Report
data at FFIEC member entities, and the
implementation of a streamlined Call
Report for small institutions. A
summary of the FFIEC member entities’
uses of the data items retained in the
Call Report schedules subject to the
reporting revisions in this proposal is
included in Appendix A, which is
repeated from the November 2017
notice. Additional information about the
initiative can be found in the November
2017 notice and five earlier notices
related to actions taken under this
initiative.3
The comment period for the
November 2017 notice ended on January
8, 2018. General comments on the
notice are summarized in Section II. In
Section III, the agencies provide more
details on the comments received.
Section IV discusses the timing for
implementing the proposed revisions to
the Call Report.
II. General Comments on the Proposed
Call Report Revisions
The agencies collectively received
comments on the proposal from five
entities, including banking
organizations and a trade association.
General comments and
recommendations on the proposal and
the overall burden-reduction initiative
are included in this section. Comments
2 See

82 FR 51908 (November 8, 2017).
80 FR 56539 (September 18, 2015), 81 FR
45357 (July 13, 2016), 81 FR 54190 (August 15,
2016), 82 FR 2444 (January 9, 2017), and 82 FR
29147 (June 27, 2017).
3 See

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with specific recommendations to revise
the Call Reports are addressed in
Section III.
A. General Comments on the Proposal
and the Overall Burden-Reduction
Initiative
Commenters expressed varying
opinions on the November 2017 notice
and the agencies’ Call Report burdenreduction initiatives to date. Two
commenters supported the effort put
forth by the agencies. One commenter
‘‘strongly support[s] the FFIEC’s
ongoing work to reform the Call Report,
an ongoing project that is yielding
important value for supervision as well
as for successful bank management.’’
The other commenter ‘‘commends’’ the
agencies’ initiative and encourages
continued efforts to ease the burden on
small community banks.
On the other hand, one commenter
asserted that the proposed revisions to
the Call Reports would not have any
impact on the banking organization’s
reporting.
The agencies recognize that not all
institutions would see an immediate
and large reduction in burden from the
proposed revisions in the November
2017 notice. However, consolidating
existing data items into fewer data items
and adding or increasing reporting
thresholds would generally result in
institutions spending less time
completing the Call Report since there
would be fewer items to review prior to
each quarterly submission. Also, an
institution would have fewer
instructions to review to determine
whether it has reportable (nonzero)
amounts. To the extent that an
institution currently tracks granular data
items for internal reporting purposes
that are proposed to be consolidated in
the Call Report, there may be limited
burden relief from consolidating the
items. However, institutions that
currently track data at an aggregate level
for internal reporting purposes and then
must allocate that amount to the
existing subcategories in the Call Report
every quarter would see additional
burden relief. Accordingly, the agencies
believe the changes proposed in the
November 2017 notice offer meaningful
Call Report burden relief to many
institutions.
B. General Recommendations From
Commenters
One commenter offered a number of
recommendations to improve the
revision and preparation of the Call
Report. Regarding the revision process,
the commenter recommended that the
agencies conduct an internal user
survey covering every item in the Call

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Report at least once every two years,
conduct a review for potentially
obsolete items at least annually, and
continue to improve the clarity and
usability of Call Report instructions.
The agencies currently conduct the user
survey as the foundation for a review of
all Call Report data items they are
required to conduct every five years.4
The full survey is an involved process
requiring significant agency resources
from all lines of business. For the
statutorily mandated review of the Call
Report completed in 2017, the full
survey spanned a 19-month period.
Accordingly, the agencies must balance
the use of their resources for this effort
compared with other efforts to improve
supervision and reduce burden for
institutions.
With respect to the clarity and
usability of the Call Report instructions,
the agencies agree with the commenter
that making the instructions clearer and
providing examples of how to calculate
amounts that may be more complex to
report contribute to burden relief. The
agencies welcome suggestions from
bankers, industry associations, and
others for specific improvements to and
clarifications of the existing
instructions, including where examples
would be helpful. Input from these
stakeholders and from agency
examination staff has led to
instructional improvements in the past
and the agencies will continue to
address specific suggestions for
instructional improvements. The
commenter also cited the benefits of
hyperlinks to the rule or guidance on
which particular instructions are based.
The agencies have added hyperlinks to
certain cited documents in the two sets
of Call Report instructions.5 Going
forward, the agencies will endeavor to
use clearer language and expect to
continue inserting hyperlinks when
issuing new or updated Call Report
instructions.
The commenter also recommended
that the agencies only propose revisions
to the Call Report once a year, make
those changes effective starting in the
quarter ending March 31, and finalize
those changes by the prior September 30
to allow banks sufficient lead time to
implement the revisions. Prior to the
recent revisions to streamline the Call
Report, the agencies typically followed
a schedule of making revisions only
once per year, with the changes
generally becoming effective for the
4 See Section 604 of the Financial Services
Regulatory Relief Act of 2006.
5 One set of Call Report instructions applies to the
FFIEC 031 and FFIEC 041 reports and another set
of instructions applies to the FFIEC 051 report.

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March 31 report. The agencies plan to
return to an annual schedule for future
revisions that would be effective starting
with the March 31 report, unless the
revisions must be implemented at a
different time due to changes in statute,
regulation, or accounting standards.
The same commenter recommended
that the FFIEC establish an industry
advisory committee to develop advice
and guidance on the Call Report,
establish a regular process to address
technical questions and changes to the
Call Report, and provide training related
to preparing the Call Report. The
agencies plan to continue to offer
outreach in connection with significant
revisions to the Call Report, as they did
with the adoption of the revised
Schedule RC–R, Regulatory Capital, and
the implementation of the FFIEC 051.
The agencies also receive and respond
to a number of reporting questions from
individual institutions each quarter.
Issues that could affect multiple
institutions are often addressed through
the Call Report Supplemental
Instructions published quarterly or
updates to the Call Report instruction
books published as needed. Consistent
with the PRA, the agencies also offer an
opportunity for members of the banking
industry to comment on proposed
changes to the Call Report or to make
any additional suggestions for
improving, streamlining, or clarifying
instructions to the Call Report.
The commenter also recommended
that the agencies align the proposed
revisions to the Call Report with
revisions to the Board’s FR Y–9C report
for holding companies 6 and conduct a
holistic review of other regulatory
reports under the agencies’ authority
that rely on data collected in the Call
Report. The commenter stated that
having differences in reporting between
the Call Report and FR Y–9C can create
burden for reporting firms. The agencies
agree that aligning proposed revisions to
the Call Report with proposed revisions
to comparable data items collected in
the FR Y–9C report would reduce
burden for reporting holding
companies.7 The Board has approved
burden-reducing revisions to the FR Y–
9C that align with corresponding
burden-reducing revisions that were
effective with the March 31, 2017, Call

Report.8 These FR Y–9C revisions will
become effective as of the March 31,
2018, reporting date. The Board also has
proposed revisions to the FR Y–9C 9 that
align with the corresponding revisions
to the Call Report that the banking
agencies proposed in June 2017.10 These
revisions are proposed to become
effective as of the March 31, 2018, and
June 30, 2018, reporting dates for both
the FR Y–9C and Call Report. Further,
the Board will take this comment into
consideration when it develops
additional proposed revisions to the FR
Y–9C report consistent with other
comparable revisions proposed for the
Call Report. In addition to the FR Y–9C,
the agencies will consider reviewing
how data from the Call Report are used
in other agency reports to identify
possible efficiencies as part of a holistic
review.
Furthermore, the agencies will
consider reviewing existing instructions
to other regulatory reports to identify
opportunities to enhance uniformity in
reporting guidance. In this regard, the
agencies have already proposed
revisions to the FFIEC 002 report that
would align with corresponding
revisions that have been implemented
or proposed for the Call Report.11
Similarly, in the proposed new FFIEC
016 report that would replace the
separate, but identical, agency stress test
reports,12 the agencies have proposed
revisions to certain data items in this
new report that align with
corresponding Call Report revisions that
have been implemented or proposed.
The commenter further recommended
that the agencies increase the asset-size
threshold for filing the FFIEC 051 Call
Report from the current $1 billion to at
least $10 billion, indexed for inflation.
Raising the threshold to $10 billion or
higher at this time could result in a
significant loss of data necessary for
supervisory or other purposes from
institutions with assets of $1 billion or
more. Therefore, the agencies are not
adopting this recommendation at this
time, but will continue to evaluate the
appropriate scope and criteria for
expanding the number of institutions
eligible to file the FFIEC 051.
8 See

83 FR 2985 (January 22, 2018).
83 FR 123 (January 2, 2018).
10 See 82 FR 29147 (June 27, 2017).
11 Report of Assets and Liabilities of U.S.
Branches and Agencies of Foreign Banks (FFIEC
002). See 82 FR 61294 (December 27, 2017).
12 Annual Dodd-Frank Act Company-Run Stress
Test Report for Depository Institutions and Holding
Companies with $10–$50 Billion in Total
Consolidated Assets (FFIEC 016). See 82 FR 46887
(October 6, 2017) and 83 FR 8149 (February 23,
2018).

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9 See

6 Consolidated Financial Statements for Holding
Companies, OMB No. 7100–0128.
7 Although all insured depository institutions
must file Call Reports, not all such institutions are
owned or controlled by a holding company.
Furthermore, the FR Y–9C report is filed only by
top-tier holding companies with total consolidated
assets of $1 billion or more and top-tier holding
companies meeting certain criteria, regardless of
size.

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III. Specific Recommendations To
Revise the Call Report
One commenter requested the
agencies eliminate certain deposit items
in Schedule RC–E by combining items
for deposits with balances less than
$100,000 and those with balances of
$100,000 through $250,000 into a single
item. Separate reporting of time deposits
with balances less than $100,000 in
Schedule RC–E, including certain
Memorandum items to adjust that
amount, is tied to the Board’s
measurement of the money supply.13 If
the Board were to decide to revise the
definition of the money supply so that
the $100,000 items in Schedule RC–E
are no longer necessary for the
calculation, then the agencies would
reevaluate whether to consolidate those
items on the Call Report.
One commenter recommended that
the agencies add a new loan item to
Schedule RC–C, Part I, to enable
institutions to report non-speculative 1–
4 family residential construction loans
to consumers separately from other 1–4
family residential construction loans.14
The commenter made this
recommendation because the loan mix
index used in the FDIC’s deposit
insurance assessment rate determination
for small institutions treats all
construction and development loans in
the same manner. According to the
commenter, consumer 1–4 family
residential construction loans have
lower charge-off rates than other types
of construction and development loans,
which penalizes institutions that hold
significant amounts of such consumer
construction loans in terms of their
assessment rates. However, the addition
to Schedule RC–C, Part I, of the
recommended new construction loan
category would not alter the assessment
rate determination. Absent the
segregation by the FDIC of consumer 1–
4 family residential construction loans
from other construction loans in the
loan mix index in the FDIC’s deposit
insurance assessments regulations (12
CFR part 327), the agencies do not plan
to add a new category for reporting such
loans in Schedule RC–C, Part I.
After considering these specific
comments, as well as the comments
received on the overall proposal and the
burden-reduction initiative that were
discussed in Section II above, the
13 See definition of M2, https://www.federal
reserve.gov/faqs/money_12845.htm. Also see 82 FR
2452 (January 9, 2017) for the agencies’ previous
response to a similar comment.
14 All 1–4 family residential construction loans
are reported in Schedule RC–C, Part I, item 1.a.(1).
Other construction loans and all land development
and other land loans are reported in Schedule RC–
C, Part I, item 1.a.(2).

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agencies will proceed with the proposed
burden-reducing changes to Call Report
schedules proposed in the November
2017 notice. The agencies recognize that
not every proposed change will reduce
burden for every institution. However,
the agencies believe that the proposed
changes will reduce burden in the Call
Reports as a whole, which is also
reflected in a reduction in the estimated
burden hours per quarter for the Call
Reports.
IV. Timing
Subject to OMB approval, the
effective date for the implementation of
the proposed revisions to the FFIEC 031,
FFIEC 041, and FFIEC 051 would be
June 30, 2018. When implementing the
burden-reducing Call Report revisions
as of the June 30, 2018, report date,
institutions may provide reasonable
estimates for any new or revised Call
Report data item initially required to be
reported as of that date for which the
requested information is not readily
available. The specific wording of the
captions for the new or revised Call
Report data items discussed in this
proposal and the numbering of these
data items is subject to change.

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V. Request for Comment
Public comment is requested on all
aspects of this joint notice. Comment is
specifically invited on:
(a) Whether the proposed revisions to
the collections of information that are
the subject of this notice are necessary
for the proper performance of the
agencies’ functions, including whether
the information has practical utility;
(b) The accuracy of the agencies’
estimates of the burden of the
information collections as they are
proposed to be revised, including the
validity of the methodology and
assumptions used;
(c) Ways to enhance the quality,
utility, and clarity of the information to
be collected;
(d) Ways to minimize the burden of
information collections on respondents,
including through the use of automated
collection techniques or other forms of
information technology; and
(e) Estimates of capital or start-up
costs and costs of operation,
maintenance, and purchase of services
to provide information.
Comments submitted in response to
this joint notice will be shared among
the agencies. All comments will become
a matter of public record.

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Appendix A
Summary of the FFIEC Member Entities’
Uses of the Data Items in the Call Report
Schedules in the Portion of the User Surveys
Evaluated in the Development of This
Proposal
Schedule RI–A (Changes in Bank Equity
Capital)
Schedule RI–A collects detailed
information about specified categories of
changes in an institution’s equity capital
during the calendar year to date. In general,
these categories are aligned with categories
typically reported on a basic statement of
changes in equity in a set of financial
statements prepared under U.S. generally
accepted accounting principles (GAAP).
The FFIEC member entities’ examiners use
the Schedule RI–A information in their offsite reviews to identify and understand the
sources of any significant changes in an
institution’s capital accounts. Information on
dividends declared as a percentage of net
income reveals the extent to which capital is
being augmented through earnings retention,
which is the principal source of capital for
most institutions. The banking agencies may
be aware of some capital transactions
reported in Schedule RI–A due to licensing
requirements. However, for many other
transactions directly affecting capital such as
dividends declared and transactions with a
parent holding company, Schedule RI–A may
be the only source of information on changes
in capital aside from an on-site examination.
Even for capital transactions that require
prior agency approval, the information
reported in Schedule RI–A serves as
confirmation that the institution successfully
completed the transaction (such as issuing
new stock or redeeming existing preferred
stock). The agencies also use the information
on this schedule as a starting point for
reviewing compliance with statutory or
regulatory restrictions on dividends or
holding company transactions.
The FDIC uses data items from Schedule
RI–A in its estimates of losses from failures
of insured depository institutions, which
affects the FDIC’s loss reserve and the
resulting level of the balance in the Deposit
Insurance Fund.
Schedule RI–C (Disaggregated Data on the
Allowance for Loan and Lease Losses) [FFIEC
031 and FFIEC 041 Only]
Schedule RI–C provides information on the
components of the allowance for loan and
lease losses (ALLL) by loan category
disaggregated on the basis of a reporting
institution’s impairment measurement
method and the related recorded investment
in loans (and, as applicable, leases) held for
investment for institutions with $1 billion or
more in total assets. The information
required to be reported in Schedule RI–C is
consistent with disclosures required under
existing U.S. GAAP in Financial Accounting
Standards Board (FASB) Accounting
Standards Codification (ASC) paragraphs
310–10–50–11B(g) and (h).
By providing this level of detail on an
individual institution’s overall ALLL, which
supports the identification of changes in its
components over time, examiners can better

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perform off-site monitoring of activity within
the ALLL in periods between examinations
and when planning for examinations. Thus,
the Schedule RI–C information enables
examiners and agency analysts to determine
whether the institution is releasing loan loss
allowances in some loan categories and
building allowances in others. Furthermore,
changes from period to period in the volume
of individually evaluated loans that have
been determined to be impaired in each loan
category, and the allowance allocations to
these impaired loans, provide examiners and
analysts with an indicator of trends in the
institution’s credit quality. This
understanding is critical to the agencies since
the ALLL, and the direction of changes in its
composition, is one of the key factors in
determining an institution’s financial
condition.
The detailed ALLL information collected
in Schedule RI–C allows the agencies to more
finely focus efforts related to the analysis of
the ALLL and credit risk management. By
reviewing the data collected in Schedule RI–
C on allowance allocations by loan category
in conjunction with the past due and
nonaccrual data reported by loan category (in
Schedule RC–N) that are used in a general
assessment of an institution’s credit risk
exposures, the agencies can better evaluate
whether the overall level of its ALLL, and its
allocations by loan category, appear
appropriate or whether supervisory followup is warranted. Together, the ALLL
information and past due and nonaccrual
data factor into the assessment of the Asset
Quality component of the CAMELS rating.15
As an example, by using the detailed
information on the ALLL allocated to
commercial real estate (CRE) loans,
examiners and analysts can better understand
how institutions with CRE concentrations are
building or releasing allowances, the extent
of ALLL coverage in relation to their CRE
portfolios, and how this might differ among
institutions.
Schedule RI–C also assists the agencies in
understanding industry trends related to the
build-up or release of allowances for specific
loan categories. The information supports
comparisons of ALLL levels by loan category,
including the identification of differences in
ALLL allocations by institution size.
Understanding how institutions’ ALLL
practices and allocations differ over time for
particular loan categories as economic
conditions change provides insight that can
be used to more finely tune supervisory
procedures and policies.
Schedule RC–A (Cash and Balances Due
From Depository Institutions) [FFIEC 031 and
FFIEC 041 Only]
Schedule RC–A provides data on currency
and coin, cash items, balances due from U.S.
and foreign depository institutions, and
balances due from Federal Reserve Banks.
15 CAMELS is an acronym that represents the
ratings from six essential components of an
institution’s financial condition and operations:
Capital adequacy, asset quality, management,
earnings, liquidity, and sensitivity to market risk.
These components represent the primary areas
evaluated by examiners during examinations of
institutions.

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This information, particularly from larger
institutions, is utilized for monetary policy
purposes and liquidity analysis purposes.
For monetary policy purposes, information
from Schedule RC–A is needed for analysis
of the relationship between institutions’ cash
assets and the federal funds market, and in
the construction of the monetary aggregates
and weekly estimates of cash assets. The
Board, in conducting monetary policy,
monitors shifts between cash accounts and
federal funds as a measure of the
effectiveness of policy initiatives. For
example, differences in interest rates paid on
balances due from Federal Reserve Banks
compared to those available in the federal
funds market cause shifts in the relative
volumes of funds institutions hold in their
Federal Reserve Bank accounts and federal
funds sold. This can be seen in the
significant shrinkage in the federal funds
market over the past ten years that has been
offset by increases in cash assets held. As
monetary policy normalizes and rates in the
federal funds market increase, data in
Schedule RC–A will allow the Board to
analyze how cash assets would change as the
federal funds market responds to the
movement in rates.
Schedule RC–A data also serve as inputs
into the construction of the monetary
aggregates and in deriving estimates of cash
assets on a weekly frequency. Cash items
reported in item 1 are utilized as netting
components in constructing the monetary
aggregates. Items for cash and balances due
from depository institutions are utilized to
benchmark comparable weekly data collected
by the Board from a sample of both small and
large depository institutions. These weekly
estimates provide timely input for more
effective monitoring of institutions’ cash
asset positions.
Schedule RC–A provides information
about the most liquid balance sheet accounts
available to satisfy unexpected cash outflows.
Thus, information reported on balances due
from depository institutions, including those
representing correspondent banking
balances, are a key element in the agencies’
analysis of an institution’s management of
liquidity risk. Such balances serve to pay the
institution’s daily cash letters and must be
maintained at sufficient levels to cover these
obligations in the normal course of business.
At the same time, information from Schedule
RC–A is particularly important for the
agencies’ evaluations of an institution’s
ability to effectively respond to liquidity
stress. Although other balance sheet assets,
such as debt securities, are secondary sources
of liquidity under normal operating
conditions, examiners consider the
availability of on-balance sheet cash and due
from balances under a highly stressed
operating environment. Given the volatility
of liability funding sources, agency
supervisory staff assess the demands of a
potential liquidity crisis in comparison to the
availability of funds from due from balances.
Because the amount of liquid assets that an
institution should maintain is a function of
the stability of its funding structure and the
risk characteristics of its balance sheet and
off-balance sheet activities, examiners
monitor the level of cash and due from

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balances, and changes therein from period to
period, by using data from Schedule RC–A as
part of their off-site analyses of liquidity risk.
The results of these analyses may influence
the supervisory strategy for an institution and
is an input into examination planning
activities necessary for scoping and staffing
the evaluation of liquidity and funds
management during examinations.
The separate breakout of balances due from
banks in foreign countries and foreign central
banks in Schedule RC–A also aids the
agencies in assessing liquidity risk arising
from additional or distinct banking laws and
regulations in foreign countries and in
evaluating the currency risk and country risk
associated with these balances.
Schedule RC–F (Other Assets)
Schedule RC–F collects a breakdown of
assets not reported in other balance sheet
asset categories, such as deferred tax assets,
equity securities without readily
determinable fair values, and life insurance
assets. This information is used in off-site
monitoring and for pre-examination
planning. A trend of rapid growth in or a
significant change in the reported amount of
an individual category of other assets that is
identified through off-site monitoring may
represent an area of potential concern or
heightened risk and require further review
and assessment, either upon identification or
at the next examination.
For example, a significant increase in the
level of accrued interest receivable may be
indicative of deterioration in the repayment
capacity of an institution’s borrowers or a
relaxation of management’s loan collection
policies and practices, which would signal
an increase in overall credit risk. Growth in
the amount of net deferred tax assets,
particularly at an institution with cumulative
losses in recent years, raises questions about
the realizability of these assets and whether
the need for a valuation allowance has been
properly assessed. The importance of
ensuring the appropriateness of the reported
amount of these assets is also tied to the
deductions and limits that apply to deferred
tax assets under the agencies’ regulatory
capital rules. Examiners use information on
the volume of interest-only strips receivable
in their pre-examination scoping of an
institution’s interest rate risk to determine
the extent of this risk in preparation for an
on-site assessment. Because bank-owned life
insurance exposes an institution to liquidity,
operational, credit, interest rate, and other
risks, examiners need to identify significant
holdings of life insurance assets and growth
in such holdings. In these circumstances,
examiners evaluate management’s adherence
to prudent concentration limits for life
insurance assets and management’s
performance of comprehensive assessments
of the risks of these assets, either on an offsite basis or during examinations.
Information on those individual
components of all other assets that exceed
the Schedule RC–F disclosure threshold
helps examiners evaluate the significance of
these items to the overall composition of the
balance sheet and identify risk exposures
associated with these assets. For example,
when examiners find the reported amount of

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repossessed assets at an institution to be
increasing, these data, taken together with
data on the volume of past due and
nonaccrual loans reported in Schedule RC–
N, may signal credit deterioration and the
need for examiner follow-up with
management. Data on repossessed assets also
are used for the scoping of targeted consumer
compliance examinations, particularly with
respect to auto loan origination and
servicing.
Data on accrued interest receivable also are
used in the FDIC’s model that estimates
losses arising from the failure of problem
institutions, which affects the measurement
of the balance of the Deposit Insurance Fund.
Schedule RC–G (Other Liabilities)
Schedule RC–G collects a breakdown of
liabilities not reported in other balance sheet
liability categories, such as interest accrued
and unpaid on deposits, net deferred tax
liabilities, and the allowance for credit losses
on off-balance sheet exposures. As with the
other assets data collected in Schedule RC–
F, information reported in Schedule RC–G is
used in off-site monitoring and for preexamination planning. A trend of rapid
growth in or a significant change in the
reported amount of an individual category of
other liabilities that is identified through offsite monitoring may represent an area of
potential concern or heightened risk and
require further review and assessment, either
upon identification or at the next
examination.
For example, a significant increase or
decrease in the interest accrued and unpaid
on deposits would warrant examiner followup to determine the cause for this change
from previous levels because it could
indicate a change in an institution’s funding
strategy with a consequential effect on its
future earnings and its interest rate risk
exposure. Examiner assessments of material
increases in the allowance for off-balance
sheet credit exposures are performed to
determine whether this reflects credit quality
deterioration on the part of existing
customers to whom credit has been extended,
a loosening of underwriting practices for
granting or renewing lines of credit, or other
factors, especially at banks with significant
credit card operations or other unfunded
commitments.
Information on those individual
components of all other liabilities that exceed
the Schedule RC–G disclosure threshold
helps examiners evaluate the significance of
these items to the overall composition of the
balance sheet and identify risk exposures
associated with these liabilities. For example,
an increase in the amount of derivatives with
negative fair values, considering changes in
the notional amounts of derivatives reported
in Schedule RC–L (on the FFIEC 031 or
FFIEC 041) or Schedule SU (on the FFIEC
051), would lead to examiner review of an
institution’s hedging activities and their
effectiveness in offsetting identified hedged
risks or its strategy for entering into
derivatives transactions for purposes other
than hedging because of the resulting
negative impact on earnings. Because
deferred compensation liabilities create
funding obligations, growth in the amount of

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these liabilities that triggers disclosure in
Schedule RC–G warrants examiner review to
ensure that management is properly planning
for the funding mechanisms to be used to
satisfy these compensation arrangements.
Data on interest accrued and unpaid on
deposits also are used in the FDIC’s model
that estimates losses arising from the failure
of problem institutions, which affects the
measurement of the Deposit Insurance Fund.
Schedule RC–H (Selected Balance Sheet
Items for Domestic Offices) [FFIEC 031 Only]
Schedule RC–H provides data on selected
balance sheet items held in domestic offices
only, and complements domestic office
information collected in Schedule RC–C, Part
I (Loans and Leases), Column B, and in
Schedule RC–A (Cash and Balances Due from
Depository Institutions), Column B. This
domestic office level information is utilized
for monetary policy and supervisory risk
assessment purposes.
In general, Board policymakers set U.S.
monetary policy to influence economic
activity and financial market conditions in
the United States. The domestic office
components of the balance sheet items in
Schedule RC–H and elsewhere in the Call
Report are used in this context to assess
credit availability, banks’ funding patterns,
liquidity, and investment strategies in the
United States. For example, if the level of an
institution’s consolidated holdings of U.S.
Treasury securities were increasing, but upon
further review a significant portion of the
growth reflected a rise in the amount of the
institution’s securities that are held in its
foreign offices, such growth would not
constitute direct support of either increased
liquidity or a change in investment strategy
at the institution’s domestic offices.
Moreover, in that case, such growth would
not constitute an increase in the Board’s U.S.
bank credit aggregate, which is based on
domestic-office-only holdings of institutions’
securities and loans. Without the domesticoffices-only component of U.S. Treasury
securities, the interpretation of increases in
such securities holdings would be
unnecessarily complicated; it would
otherwise be unclear to policymakers,
analysts, and others whether such growth
had in fact reflected stimulation of the U.S.
economy in the form of U.S. bank credit.
For institutions with foreign and domestic
operations, the division of assets and funding
between foreign and domestic components is
a key element of an institution’s risk profile.
For example, the levels of funding and assets
at such an institution that are subject to
potentially more restrictive foreign laws and
regulations and to currency risk and other
transactional risks define a major portion of
the institution’s risk profile. In addition, data
on the volume of assets and liabilities by
balance sheet category in domestic versus
foreign offices is essential for planning and
staffing examinations of institutions with
foreign offices.
Schedule RC–I (Assets and Liabilities of IBFs)
[FFIEC 031 Only]
Schedule RC–I requires the reporting, on a
fully consolidated basis, of the total assets
and liabilities of all International Banking

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Facilities (IBFs) established by the reporting
institution, i.e., including any IBFs
established by the institution itself or by its
Edge or Agreement subsidiaries. An IBF is a
set of asset and liability accounts, segregated
on the books and records of the establishing
entity, which reflect permitted international
transactions. IBF activities are essentially
limited to accepting deposits from and
extending credit to foreign residents
(including banks), other IBFs, and the
institutions establishing the IBF. The general
purpose of the collection of these two
Schedule RC–I data items is to aid in the
planning of examinations on the risks and
activities associated with international
lending, financing instruments, and
international banking conducted through an
IBF. These two data items also serve as high
level indicators of institutions’ engagement
in such activities between examinations.
There is no other source of information on
the total assets and liabilities of U.S. banking
institutions’ IBFs.
Schedule RC–P (1–4 Family Residential
Mortgage Banking Activities in Domestic
Offices) [FFIEC 031 and FFIEC 041 Only]
For institutions that meet an activity-based
reporting threshold associated with their
mortgage banking activities in domestic
offices, Schedule RC–P provides data on their
originations, purchases, and sales of closedend and open-end 1–4 family residential
mortgages during the quarter. Institutions
providing data in Schedule RC–P also report
the amount of closed-end and open-end 1–4
family residential mortgage loans held for
sale or trading at quarter-end as well as the
noninterest income for the quarter from the
sale, securitization, and servicing of these
mortgage loans. For open-end mortgage
loans, institutions report the total
commitment under the line of credit. These
data are collected to enhance the agencies’
ability to monitor the nature and extent of
institutions’ involvement with 1–4 family
residential mortgage loans as originators,
sellers, and servicers of such loans.
Since mortgage banking accounts for a
large source of income at many institutions,
concentrations of activities in this area pose
several types of risks. These risks include
operational, credit, interest rate, and liquidity
risks, evaluations of which are critical in
assigning appropriate CAMELS ratings for an
institution. Therefore, the agencies monitor
and analyze the Schedule RC–P data on
institutions’ mortgage banking activities to
support their assessments of various risk
components of CAMELS ratings. For
example, 1–4 family residential mortgage
banking activities may include an
institution’s obligation to repurchase
mortgage loans that it has sold or otherwise
indemnify the loan purchaser against loss
due to borrower defaults, loan defects, other
breaches of representations and warranties,
or other reasons, thereby exposing the
institution to additional risk. To monitor this
exposure, Schedule RC–P collects data on 1–
4 family residential mortgage loan
repurchases and indemnifications during the
quarter as well as representation and
warranty reserves for such loans that have
been sold. If off-site analysis of the reported

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data on repurchases and indemnifications
reveals substantial increases in recent
periods, this would be a red flag for
supervisory questions about the credit and
operational risks arising from the
institution’s mortgage loan originations and
purchases as well as its ability to fund a
higher level of loan repurchases going
forward than it may be accustomed to
repurchase. Examiner review of the
appropriateness of the level of representation
and warranty reserves and the institution’s
methodology for estimating the amount of
these reserves also would be warranted.
In addition, the data reported in Schedule
RC–P are used in the ongoing monitoring of
the current volume, growth, and profitability
of institutions’ 1–4 family residential
mortgage banking activities. In this regard,
significant growth in these activities over a
short period of time, particularly in relation
to the size of an institution, raises
supervisory concerns as to whether the
institution has implemented appropriate risk
management processes, controls, and
governance over its mortgage banking
business. The extent of the increased level of
activity will determine the nature and timing
of the supervisory follow-up. More generally,
for examiners, the off-site monitoring of the
Schedule RC–S data and related metrics and
trends provides key information for
examination scoping and helps determine the
allocation of mortgage-banking specialists’
time during on-site examinations.
A substantial volume of loans and other
assets held for sale in a market where the
assets may not be able to be readily sold can
cause significant liquidity strain because of
the institution’s need for funding to carry
these assets for a greater length of time than
had been anticipated. Thus, the agencies use
data from Schedule RC–P when assessing an
institution’s liquidity position by monitoring
and analyzing the extent of mortgages held
for sale or trading. If there is significant
growth in the amount of such mortgage
holdings, particularly when the Schedule
RC–P data reveal larger amounts of
originations and purchases compared to
sales, this would be an indicator that the
acquired loans are not selling and a basis for
supervisory follow-up.
From a consumer compliance perspective,
the agencies use Schedule RC–P data to
monitor mortgage-related metrics for
assessing potential risks to consumers, and
for the scheduling and scoping of
examinations. Additionally, the agencies rely
on Schedule RC–P data for assessing an
institution’s product lines for compliance
with the Community Reinvestment Act and
other fair lending regulations, particularly if
the institution engages in wholesale
originations of mortgage loans.
Schedule RC–Q—Assets and Liabilities
Measured at Fair Value on a Recurring Basis
[FFIEC 031 and FFIEC 041 Only]
FASB ASC Topic 820, Fair Value
Measurement, provides guidance on how to
measure fair value and establishes a threelevel hierarchy for measuring fair value. This
hierarchy prioritizes inputs used to measure
fair value based on observability, giving the
highest priority to quoted prices in active

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markets for identical assets or liabilities
(Level 1) and the lowest priority to
unobservable inputs (Level 3).
Under ASC Subtopic 825–10, Financial
Instruments—Overall, ASC Subtopic 815–15,
Derivatives and Hedging—Embedded
Derivatives, and ASC Subtopic 860–50,
Transfers and Servicing—Servicing Assets
and Liabilities, an institution may elect to
report certain assets and liabilities at fair
value with changes in fair value recognized
in earnings. This election is generally
referred to as the fair value option. Under
U.S. GAAP, certain other assets and
liabilities are required to be measured at fair
value on a recurring basis.
Institutions that have elected to apply the
fair value option or have reported $10
million or more in total trading assets in any
of the four preceding calendar quarters must
report in Schedule RC–Q the amount of
assets and liabilities, by major categories, that
are measured at fair value on a recurring
basis in the financial statements, along with
separate disclosure of the amount of such
assets and liabilities whose fair values were
estimated under each of the three levels of
the FASB’s fair value hierarchy.
Agency staff use the information on assets
reported at fair value in Schedule RC–Q to
calibrate and estimate the impact of
regulatory capital policy, as well as evaluate
contemplated capital policy changes. The
agencies also use the Schedule RC–Q data
(particularly the volume of fair value option
assets and liabilities in relation to total assets
and total capital, whether the volume has
significantly increased, and whether the
option has begun to be applied to new
categories of assets or liabilities) to assist
with planning the proper scoping and
staffing of risk management safety and
soundness examinations given the critical
importance of robust risk management and
control processes around fair value
measurement. For available-for-sale
securities and fair value option loans, agency
staff can also compare the fair values
reported in Schedule RC–Q with the
amortized cost and unpaid principal balance,
respectively, reported for these assets in the
Call Report to understand the extent and
direction of these measurement differences
and their potential effect on regulatory
capital should a substantial portion of these
assets need to be sold. The agencies also use
this information to evaluate the extent of
Level 3 fair value measurements of certain
assets and liabilities because of the extensive
use of unobservable inputs to estimate these
fair values, as well as to monitor trading asset
valuations and shifts in the fair value
hierarchy valuation levels among trading
assets over time and across capital markets.
Information in Schedule RC–Q is also used
by agency examination staff to analyze
capital, asset quality, earnings, and liquidity
components of CAMELS. The agencies also
use data reported in Schedule RC–Q in credit
risk management tools. Obtaining these data
on a quarterly basis allows for closer
monitoring of credit risk changes affecting
assets measured at fair value. The data are
also used to monitor bank performance,
emerging trends, and certain mortgage
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Schedule RC–S (Servicing, Securitization,
and Asset Sale Activities) [FFIEC 031 and
FFIEC 041]
Schedule RC–S collects data on servicing,
securitization, and asset sale activities. The
majority of these data represents off-balance
sheet activities. The agencies use the data
provided in this schedule primarily for risk
identification and examination scoping
purposes.
Exposures reported in Schedule RC–S can
affect an institution’s liquidity outlook. For
example, if an institution has a commitment
to provide liquidity to its own or other
institutions’ securitization structures or has
provided credit enhancements in the form of
recourse or standby letters of credit for assets
it has sold or securitized, the agencies need
to consider such funding commitments to
properly monitor and assess the full scope of
an institution’s liquidity position. This
schedule also captures past due amounts for
loans the reporting institution has sold and
securitized on which it has retained servicing
or has provided recourse or other credit
enhancements. This past due information,
and trends in the past due amounts, are
critical to the agencies’ ability to evaluate the
credit quality of the underlying assets in
securitization structures on an off-site basis
and timely identify any credit quality
deterioration for supervisory follow-up,
including, if applicable, the effect of
increased servicing costs on current and
forecasted earnings. Defaulting assets
underlying securitization structures played a
major role during the recent financial crisis,
so it is imperative the agencies have the
information necessary to continuously
monitor the performance of these assets.
The agencies also use Schedule RC–S data
to analyze whether an institution has
adequate capital to cover losses arising from
liquidity commitments or recourse
obligations if the underlying assets in
securitizations begin to default, especially in
the event of an economic downturn. In
addition, on an industry-wide basis, changes
in the level of activity reported in the various
items of this schedule enables the agencies to
identify emerging trends within the
securitization sector, which supports the
development, as needed, of supervisory
policies and related guidance for institutions
and examiners.
Schedule RC–S is also used by the agencies
to prepare for on-site examinations.
Specifically, the level of activity reported in
Schedule RC–S helps the agencies make
examination resource decisions, such as
whether capital markets or consumer
compliance specialists are needed on-site.
(Consumer compliance regulations apply to
loans an institution continues to service after
sale or securitization.) For example, in the
event there are increasing amounts of past
due loans that an institution has sold and
securitized, additional resources can be
allocated to examining the institution’s
lending policies and practices and internal
controls.
Schedule RC–T (Fiduciary and Related
Services)
Schedule RC–T collects data on fiduciary
assets and accounts, income generated from

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15685

those accounts and other fiduciary services,
and related fiduciary activities. The amount
of data reported in Schedule RC–T and the
frequency of reporting varies depending on
an institution’s total fiduciary assets and its
fiduciary income. The most detail, including
income information, is provided quarterly by
institutions that have more than $250 million
in fiduciary assets or meet a fiduciary income
test; other trust institutions report less
information in Schedule RC–T annually as of
December 31.
Trust services are an integral part of the
banking business for more than 20 percent of
all institutions. The granularity of the data in
Schedule RC–T, especially for the types of
managed assets held in fiduciary accounts,
aids the agencies in determining the
complexity of an institution’s fiduciary
services risk profile. Furthermore, the
agencies use Schedule RC–T data to monitor
changes in the volume and character of
discretionary trust activity and the volume of
nondiscretionary trust activity at a trust
institution, which facilitates their assessment
of the nature and risks of the institution’s
fiduciary activities. The institution’s risk
profile in these areas is considered during
pre-examination planning to determine the
appropriate scoping and staffing for trust
examinations.
The Schedule RC–T data also are used
when examiners consider the ratings to be
assigned to trust institutions under the
Uniform Interagency Trust Rating System
(UITRS). The UITRS considers certain
managerial, operational, financial, and
compliance factors that are common to all
institutions with fiduciary activities. Under
this system, the supervisory agencies
endeavor to ensure that all institutions with
fiduciary activities are evaluated in a
comprehensive and uniform manner, and
that supervisory attention is appropriately
focused on those institutions exhibiting
weaknesses in their fiduciary operations.
Schedule RC–T provides a breakdown of
the amount and number of managed and nonmanaged accounts by the types of different
trust accounts. Personal trusts, employee
benefit trusts, and corporate trusts are
reported separately because of their
substantive differences in nature and risk.
Having a detailed breakdown between
managed and non-managed accounts is
critical because managed accounts have
greater levels of investment, legal,
reputational, and compliance risks compared
to non-managed accounts, and require more
supervisory oversight. This account
information supports examination scoping
and staffing because the evaluation of
different types of trust accounts requires
differences in expertise.
Data reported by larger trust institutions on
fiduciary and related services income and on
fiduciary settlements, surcharges, and other
losses provide information on the overall
profitability of the institution’s fiduciary
activities and supports the assessment of the
Earnings component of the UITRS rating.
These assessments consider such factors as
the profitability of fiduciary activities in
relation to the size and scope of the
institution’s trust product lines and its
overall trust business. In addition, fiduciary

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settlements, surcharges, and other losses
signal mishandling, operational failure, or
fraud, which pose higher than normal risk
exposure to the institution and raise
questions for supervisory follow-up about the
effectiveness of the institution’s controls over
its fiduciary activities. These data also are
monitored off-site and used to make interim
rating changes in the UITRS Earnings rating
between scheduled examinations.
Data in the Schedule RC–T Memorandum
items include the market values of managed
assets held in fiduciary accounts by type of
account and asset class and the number of
collective investment funds and common
trust funds and the market value of fund
assets by type of fund. The exercise of
investment discretion adds a significant
element of risk to the administration of
managed fiduciary accounts. The
breakdowns by asset class and type of fund
enable the agencies to monitor trends, both
on a trust industry-wide basis and an
individual trust institution basis, in how
institutions with investment discretion are
investing the assets of managed accounts and
investment funds. The market value
breakdowns of managed assets by asset class
provide an indicator of complexity by
separating more complex and hard-to-value
assets that carry higher levels of risk from
those assets that pose less risk. These data
also contribute to effective examination
scoping and staffing so that trust examiners
can be assigned, and their time allocated, to
examining those more complex and higher
risk activities in which they have expertise.
For example, the separately reported
managed asset classes of real estate mortgages
and real estate are distinctly different asset
classes with different risk and return profiles,
cash flows, and liquidity characteristics.
Thus, concentrations in either of these asset

classes may inform the supervisory strategy
for managed fiduciary accounts, including
the level of specialized expertise that may be
required when there are concentrations in
these asset classes.
Trust institutions also report the number of
corporate and municipal debt issues for
which the institution serves as trustee that
are in substantive default and the
outstanding principal amount of these debt
issues. A substantive default occurs when the
issuer fails to make a required payment of
interest or principal, defaults on a required
payment into a sinking fund, or is declared
bankrupt or insolvent. The occurrence of a
substantive default significantly raises the
risk profile for the institution serving as an
indenture trustee of a defaulted issue and can
result in the incurrence of significant
expenses and the distraction of managerial
time and attention from other areas of trust
administration. Thus, by monitoring the
corporate trust data reported in Schedule
RC–T between examinations, the agencies are
able to identify changes in the risk profile of
institutions acting as indenture trustees for
timely supervisory follow-up and appropriate
examination scoping and staffing.
The existence of fiduciary activities
reported in Schedule RC–T may result in
scoping certain areas of review into a
consumer compliance examination, such as
privacy and incentive-based cross-selling.
The schedule also contains essential
information for statistical and analytical
purposes, including calculating the OCC
assessments for independent trust banks.
Schedule RC–V (Variable Interest Entities)
[FFIEC 031 and FFIEC 041 Only]
Schedule RC–V collects information on an
institution’s consolidated variable interest
entities (VIEs) as defined by FASB ASC

Topic 810, Consolidation. The data are used
in determining the extent to which an
institution’s VIEs have been created as
securitization vehicles to pool and repackage
mortgages, other assets, or other credit
exposures into securities that have been or
can be transferred to investors or for other
purposes. Examiners and reviewers can
quantify the level of cash and noninterestbearing balances, securities, loans, and other
assets as well as liabilities tied to VIEs that
are reflected in the amounts reported in the
corresponding asset and liability categories
on the parent institution’s consolidated
balance sheet. While securitization activities
present many risks, the data on VIEs are
particularly useful for monitoring and
examining credit risk or the risk to earnings
performance from the VIEs’ activities.
Depending on the volume of an institution’s
VIEs, VIE assets that can be used only to
settle obligations of the consolidated VIEs
can also impact off-site assessments of the
parent institution’s liquidity position given
the restrictions on the use of the VIEs’ assets
for borrowing purposes. Thus, the analysis of
amounts reported in Schedule RC–V assists
with planning the proper scoping and
staffing of examinations of institutions with
activities conducted through VIEs.

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, or New or Increased Reporting
Threshold
Data Items Removed
Schedule RC–A, Cash and Balances Due
from Depository Institutions, removed.

Schedule

Item

Item name

MDRM No.

RC–B .......................

4.a.(1) ....................

RC–B .......................

4.a.(2) ....................

RC–F .......................

3.a ..........................

RC–F .......................

3.b ..........................

RC–F .......................

6.d ..........................

SU ...........................

8.e ..........................

Residential mortgage pass-through securities: Guaranteed by
GNMA (Columns A through D).
Residential mortgage pass-through securities: Issued by FNMA
and FHLMC (Columns A through D).
Note: Items 4.a.(1) and 4.a.(2) of Schedule RC–B will be combined into one data item (new item 4.a).
Interest-only strips receivable (not in the form of a security) on
mortgage loans.
Interest-only strips receivable (not in the form of a security) on
other financial assets.
Note: Items 3.a and 3.b of Schedule RC–F will be combined into
one data item (new item 3).
Retained interests in accrued interest receivable related to
securitized credit cards.
Outstanding credit card fees and finance charges included in retail credit card receivables sold and securitized with servicing
retained or with recourse or other seller-provided credit enhancements.

RCONG300, RCONG301,
RCONG302, RCONG303.
RCONG304, RCONG305,
RCONG306, RCONG307.
RCONA519.
RCONA520.

RCONC436.
RCONC407.

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Other Impacts to Data Items
Schedule

Item

Item name

RC–B .......................

4.a.(1) (New) ..........

Residential mortgage pass-through securities: Issued or guaranteed by FNMA, FHLMC, or GNMA (Columns A through D).
Note: Items 4.a.(1) and 4.a.(2) of Schedule RC–B will be combined into this data item.

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To be determined (TBD)—4
MDRM Numbers.

15687

Federal Register / Vol. 83, No. 70 / Wednesday, April 11, 2018 / Notices
Schedule

Item

Item name

RC–F .......................

3 (New) ..................

Interest-only strips receivable (not in the form of a security) .......
Note: Items 3.a and 3.b of Schedule RC–F removed above will
be combined into this data item.

Data Items With a New or Increased
Reporting Threshold
Schedule RC–T: Increase the threshold for
the exemption from reporting Schedule RC–

MDRM No.

T items 14 through 26, from institutions with
fiduciary assets of $100 million or less to
institutions with fiduciary assets of $250

million or less (that do not meet the fiduciary
income test for quarterly reporting).

Schedule

Item

Item name

RC–T .......................
RC–T .......................

14 ...........................
15.a ........................

RC–T .......................

15.b ........................

RC–T .......................

15.c ........................

RC–T .......................
RC–T .......................

16 ...........................
17 ...........................

RC–T .......................

18 ...........................

RC–T
RC–T
RC–T
RC–T
RC–T
RC–T
RC–T

19
20
21
22
23
24
25

Income from personal trust and agency accounts ........................
Income from employee benefit and retirement-related trust and
agency accounts: Employee benefit—defined contribution.
Income from employee benefit and retirement-related trust and
agency accounts: Employee benefit—defined benefit.
Income from employee benefit and retirement-related trust and
agency accounts: Other employee benefit and retirement-related accounts.
Income from corporate trust and agency accounts ......................
Income from investment management and investment advisory
agency accounts.
Income from foundation and endowment trust and agency accounts.
Income from other fiduciary accounts ...........................................
Income from custody and safekeeping accounts ..........................
Other fiduciary and related services income .................................
Total gross fiduciary and related services income ........................
Less: Expenses .............................................................................
Less: Net losses from fiduciary and related services ...................
Plus: Intracompany income credits for fiduciary and related services.
Net fiduciary and related services income ....................................

.......................
.......................
.......................
.......................
.......................
.......................
.......................

RC–T .......................

...........................
...........................
...........................
...........................
...........................
...........................
...........................

26 ...........................

To be completed by banks with collective
investment funds and common trust funds
Schedule

Item

RC–T .......................

M3.a .......................

RC–T .......................

M3.b .......................

RC–T .......................

M3.c .......................

RC–T .......................

M3.d .......................

RC–T .......................

M3.e .......................

RC–T .......................

M3.f ........................

RC–T .......................

M3.g .......................

MDRM No.

Item name
Collective investment funds and common trust funds:
equity (Columns A and B).
Collective investment funds and common trust funds:
national/Global equity (Columns A and B).
Collective investment funds and common trust funds:
Bond blend (Columns A and B).
Collective investment funds and common trust funds:
bond (Columns A and B).
Collective investment funds and common trust funds:
bond (Columns A and B).
Collective investment funds and common trust funds:
investments/Money market (Columns A and B).
Collective investment funds and common trust funds:
Other (Columns A and B).

amozie on DSK30RV082PROD with NOTICES

RIADB907.
RIADA479.
RIADJ315.
RIADJ316.
RIADA480.
RIADB909.
RIADB910.
RIAD4070.
RIADC058.
RIADA488.
RIADB911.
RIADA491.

Domestic

RCONB931, RCONB932.

Inter-

RCONB933, RCONB934.

Stock/

RCONB935, RCONB936

Taxable

RCONB937, RCONB938.

Municipal

RCONB939, RCONB940.

Short-term

RCONB941, RCONB942.

Specialty/

RCONB943, RCONB944.

Data Items Removed, Other Impacts to Data
Items, or New or Increased Reporting
Threshold
Data Items Removed

Jkt 244001

RIADB906.

MDRM No.

FFIEC 041: To Be Completed by Banks With
Domestic Offices Only and Consolidated
Total Assets Less Than $100 Billion, Except
Those Banks That File the FFIEC 051

17:17 Apr 10, 2018

RIADB904
RIADB905.

with a total market value of $1 billion or
more as of the preceding December 31.

Appendix C

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TBD.

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amozie on DSK30RV082PROD with NOTICES

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Federal Register / Vol. 83, No. 70 / Wednesday, April 11, 2018 / Notices

Schedule

Item

Item name

RC–A .......................
RC–A .......................

2.a ..........................
2.b ..........................

RC–A .......................
RC–A .......................

3.a ..........................
3.b ..........................

RC–F .......................

3.a ..........................

RC–F .......................

3.b ..........................

RC–F .......................

6.d ..........................

RC–N ......................

M5.b.(1) .................

Balances due from U.S. branches and agencies of foreign banks
Balances due from other commercial banks in the U.S. and
other depository institutions in the U.S.
Note: Items 2.a and 2.b of Schedule RC–A will be combined into
one data item (new item 2).
Balances due from foreign branches of other U.S. banks ............
Balances due from other banks in foreign countries and foreign
central banks.
Note: Items 3.a and 3.b of Schedule RC–A will be combined into
one data item (new item 3).
Interest-only strips receivable (not in the form of a security) on
mortgage loans.
Interest-only strips receivable (not in the form of a security) on
other financial assets.
Note: Items 3.a and 3.b of Schedule RC–F will be combined into
one data item (new item 3).
Retained interests in accrued interest receivable related to
securitized credit cards.
Loans measured at fair value: Fair value (Columns A through C)

RC–N ......................

M5.b.(2) .................

RC–P .......................

1.a ..........................

RC–P .......................

1.b ..........................

RC–P .......................

1.c.(1) .....................

RC–P .......................

1.c.(2) .....................

RC–P .......................

2.a ..........................

RC–P .......................

2.b ..........................

RC–P .......................

2.c.(1) .....................

RC–P .......................

2.c.(2) .....................

RC–P .......................

3.a ..........................

RC–P .......................

3.b ..........................

RC–P .......................

3.c.(1) .....................

RC–P .......................

3.c.(2) .....................

RC–P .......................

4.a ..........................

RC–P .......................

4.b ..........................

RC–P .......................

4.c.(1) .....................

RC–P .......................

4.c.(2) .....................

RC–P .......................

5.a ..........................

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MDRM No.

Loans measured at fair value: Unpaid principal balance (Columns A through C).
Retail originations during the quarter of 1–4 family residential
mortgage loans for sale: Closed-end first liens.
Retail originations during the quarter of 1–4 family residential
mortgage loans for sale: Closed-end junior liens.
Retail originations during the quarter of 1–4 family residential
mortgage loans for sale: Open-end loans extended under
lines of credit: Total commitment under the lines of credit.
Note: Items 1.a, 1.b, and 1.c.(1) of Schedule RC–P will be combined into one data item (new item 1).
Retail originations during the quarter of 1–4 family residential
mortgage loans for sale: Open-end loans extended under
lines of credit: Principal amount funded under the lines of
credit.
Wholesale originations and purchases during the quarter of 1–4
family residential mortgage loans for sale: Closed-end first
liens.
Wholesale originations and purchases during the quarter of 1–4
family residential mortgage loans for sale: Closed-end junior
liens.
Wholesale originations and purchases during the quarter of 1–4
family residential mortgage loans for sale: Open-end loans extended under lines of credit: Total commitment under the lines
of credit.
Note: Items 2.a, 2.b, and 2.c.(1) of Schedule RC–P will be combined into one data item (new item 2).
Wholesale originations and purchases during the quarter of 1–4
family residential mortgage loans for sale: Open-end loans extended under lines of credit: Principal amount funded under
the lines of credit.
1–4 family residential mortgage loans sold during the quarter:
Closed-end first liens.
1–4 family residential mortgage loans sold during the quarter:
Closed-end junior liens.
1–4 family residential mortgage loans sold during the quarter:
Total commitment under the lines of credit.
Note: Items 3.a, 3.b, and 3.c.(1) of Schedule RC–P will be combined into one data item (new item 3).
1–4 family residential mortgage loans sold during the quarter:
Principal amount funded under the lines of credit.
1–4 family residential mortgage loans held for sale or trading at
quarter-end: Closed-end first liens.
1–4 family residential mortgage loans held for sale or trading at
quarter-end: Closed-end junior liens.
1–4 family residential mortgage loans held for sale or trading at
quarter-end: Total commitment under the lines of credit.
Note: Items 4.a, 4.b, and 4.c.(1) of Schedule RC–P will be combined into one data item (new item 4).
1–4 family residential mortgage loans held for sale or trading at
quarter-end: Principal amount funded under the lines of credit.
Noninterest income for the quarter from the sale, securitization,
and servicing of 1–4 family residential mortgage loans:
Closed-end 1–4 family residential mortgage loans.

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11APN1

RCON0083.
RCON0085.

RCON0073.
RCON0074.

RCONA519.
RCONA520.

RCONC436.
RCONF664, RCONF665,
RCONF666.
RCONF667, RCONF668,
RCONF669.
RCONF066.
RCONF067.
RCONF670.

RCONF671.

RCONF068.
RCONF069.
RCONF672.

RCONF673.

RCONF070.
RCONF071.
RCONF674.

RCONF675.
RCONF072.
RCONF073.
RCONF676.

RCONF677.
RIADF184.

15689

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Federal Register / Vol. 83, No. 70 / Wednesday, April 11, 2018 / Notices
Schedule

Item

Item name

RC–P .......................

5.b ..........................

RC–P .......................

6.a ..........................

RC–P .......................

6.b ..........................

RC–P .......................

6.c.(1) .....................

RC–P .......................

6.c.(2) .....................

RC–Q ......................

2 .............................

RC–Q ......................

9 .............................

Noninterest income for the quarter from the sale, securitization,
and servicing of 1–4 family residential mortgage loans: Openend 1–4 family residential mortgage loans extended under
lines of credit.
Note: Items 5.a and 5.b of Schedule RC–P will be combined into
one data item (new item 5).
Repurchases and indemnifications of 1–4 family residential mortgage loans during the quarter: Closed-end first liens.
Repurchases and indemnifications of 1–4 family residential mortgage loans during the quarter: Closed-end junior liens.
Repurchases and indemnifications of 1–4 family residential mortgage loans during the quarter: Total commitment under the
lines of credit.
Note: Items 6.a, 6.b, and 6.c.(1) of Schedule RC–P will be combined into one data item (new item 6).
Repurchases and indemnifications of 1–4 family residential mortgage loans during the quarter: Principal amount funded under
the lines of credit.
Federal funds sold and securities purchased under agreements
to resell (Columns A through E).
Note: Item 2 of Schedule RC–Q will be included in item 6, All
other assets.
Federal funds purchased and securities sold under agreements
to repurchase (Columns A through E).

RC–Q ......................

11 ...........................

Other borrowed money (Columns A through E) ...........................

RC–Q ......................

12 ...........................

RC–Q ......................

M3.a.(1) .................

RC–Q ......................
RC–Q ......................

M3.a.(2) .................
M3.a.(4) .................

RC–Q ......................

M3.a.(5) .................

RC–Q ......................

M3.a.(3)(a) .............

RC–Q ......................

M3.a.(3)(b)(1) .........

RC–Q ......................

M3.a.(3)(b)(2) .........

RC–Q
RC–Q
RC–Q
RC–Q

M3.c.(1)
M3.c.(2)
M3.c.(3)
M3.c.(4)

Subordinated notes and debentures (Columns A through E) .......
Note: Items 9, 11 and 12 of Schedule RC–Q will be included in
item 13, All other liabilities.
Loans measured at fair value: Construction, land development,
and other land loans.
Loans measured at fair value: Secured by farmland ....................
Loans measured at fair value: Secured by multifamily (5 or
more) residential properties.
Loans measured at fair value: Secured by nonfarm nonresidential properties.
Note: Items M3.a.(1), M3.a.(2), M3.a.(4), and M3.a.(5) of Schedule RC–Q will be combined into one data item (new item
M3.a.(2)).
Loans measured at fair value: Revolving, open-end loans secured by 1–4 family residential properties and extended under
lines of credit.
Loans measured at fair value: Closed-end loans secured by 1–4
family residential properties: Secured by first liens.
Loans measured at fair value: Closed-end loans secured by 1–4
family residential properties: Secured by junior liens.
Note: Items M3.a.(3)(a), M3.a.(3)(b)(1), and M3.a.(3)(b)(2) of
Schedule RC–Q will be combined into one data item (new
item M3.a.(1)).
Loans measured at fair value: Credit cards ..................................
Loans measured at fair value: Other revolving credit plans .........
Loans measured at fair value: Automobile loans ..........................
Loans measured at fair value: Other consumer loans ..................
Note: Items M3.c.(1), M3.c.(2), M3.c.(3), and M3.c.(4) of Schedule RC–Q will be combined into one data item (new item
M3.c).
Unpaid principal balance of loans measured at fair value: Construction, land development, and other land loans.
Unpaid principal balance of loans measured at fair value: Secured by farmland.
Unpaid principal balance of loans measured at fair value: Secured by multifamily (5 or more) residential properties.
Unpaid principal balance of loans measured at fair value: Secured by nonfarm nonresidential properties.
Note: Items M4.a.(1), M4.a.(2), M4.a.(4), and M4.a(5) of Schedule RC–Q will be combined into one data item (new item
M4.a.(2)).
Unpaid principal balance of loans measured at fair value: Revolving, open-end loans secured by 1–4 family residential
properties and extended under lines of credit.

......................
......................
......................
......................

..................
..................
..................
..................

RC–Q ......................

M4.a.(1) .................

RC–Q ......................

M4.a.(2) .................

RC–Q ......................

M4.a.(4) .................

RC–Q ......................

M4.a.(5) .................

RC–Q ......................

M4.a.(3)(a) .............

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E:\FR\FM\11APN1.SGM

11APN1

RIADF560.

RCONF678.
RCONF679.
RCONF680.

RCONF681.

RCONG478, RCONG479,
RCONG480, RCONG481,
RCONG482.
RCONG507, RCONG508,
RCONG509, RCONG510,
RCONG511.
RCONG521, RCONG522,
RCONG523, RCONG524,
RCONG525.
RCONG526, RCONG527,
RCONG528, RCONG529,
RCONG530.
RCONF578.
RCONF579.
RCONF583.
RCONF584.

RCONF580.

RCONF581.
RCONF582.

RCONF586.
RCONF587.
RCONK196.
RCONK208.

RCONF590.
RCONF591.
RCONF595.
RCONF596.

RCONF592.

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Schedule

Item

Item name

RC–Q ......................

M4.a.(3)(b)(1) .........

RC–Q ......................

M4.a.(3)(b)(2) .........

RC–Q ......................

M4.c.(1) ..................

RC–Q ......................

M4.c.(2) ..................

RC–Q ......................

M4.c.(3) ..................

RC–Q ......................

M4.c.(4) ..................

RC–S .......................

1 .............................

RC–S .......................

2.a ..........................

RC–S .......................

2.b ..........................

RC–S .......................

2.c ..........................

RC–S .......................

3 .............................

Unpaid principal balance of loans measured at fair value:
Closed-end loans secured by 1–4 family residential properties:
Secured by first liens.
Unpaid principal balance of loans measured at fair value:
Closed-end loans secured by 1–4 family residential properties:
Secured by junior liens.
Note: Items M4.a.(3)(a), M4.a.(3)(b)(1), and M4.a.(3)(b)(2) of
Schedule RC–Q will be combined into one data item (new
item M4.a.(1)).
Unpaid principal balance of loans measured at fair value: Credit
cards.
Unpaid principal balance of loans measured at fair value: Other
revolving credit plans.
Unpaid principal balance of loans measured at fair value: Automobile loans.
Unpaid principal balance of loans measured at fair value: Other
consumer loans.
Note: Items M4.c.(1), M4.c.(2), M4.c.(3), and M4.c.(4) of Schedule RC–Q will be combined into one data item (new item
M4.c).
Outstanding principal balance of assets sold and securitized by
the reporting bank with servicing retained or with recourse or
other seller-provided credit enhancements (Columns B
through F).
Note: Item 1, Columns B through F, of Schedule RC–S will be
included in item 1, Column G.
Maximum amount of credit exposure arising from recourse or
other seller-provided credit enhancements provided to structures reported in item 1 in the form of: Credit-enhancing interest-only strips (Columns A through G).
Maximum amount of credit exposure arising from recourse or
other seller-provided credit enhancements provided to structures reported in item 1 in the form of: Subordinated securities
and other residual interests (Columns A through G).
Maximum amount of credit exposure arising from recourse or
other seller-provided credit enhancements provided to structures reported in item 1 in the form of: Standby letters of credit and other enhancements (Columns A through G).
Note: Items 2.a, 2.b, and 2.c, Columns A and G, of Schedule
RC–S will be combined into one data item (new item 2) for
Columns A and G.
Reporting bank’s unused commitments to provide liquidity to
structures reported in item 1 (Columns A through G).

RC–S .......................

4.a ..........................

RC–S .......................

4.b ..........................

RC–S .......................

5.a ..........................

RC–S .......................

5.b ..........................

RC–S .......................

6.a ..........................

RC–S .......................

6.b ..........................

RC–S .......................

7.a ..........................

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Past due loan amounts included in item 1: 30–89 days past due
(Columns B through F).
Note: Item 4.a, Columns B through F, of Schedule RC–S will be
included in item 4.a, Column G.
Past due loan amounts included in item 1: 90 days or more past
due (Columns B through F).
Note: Item 4.b, Columns B through F, of Schedule RC–S will be
included in item 4.b, Column G.
Charge-offs and recoveries on assets sold and securitized with
servicing retained or with recourse or other seller-provided
credit enhancements: Charge-offs (Columns B through F).
Note: Item 5.a, Columns B through F, of Schedule RC–S will be
included in item 5.a, Column G.
Charge-offs and recoveries on assets sold and securitized with
servicing retained or with recourse or other seller-provided
credit enhancements: Recoveries (Columns B through F).
Note: Item 5.b, Columns B through F, of Schedule RC–S will be
included in item 5.b, Column G.
Amount of ownership (or seller’s) interests carried as: Securities
(Columns B, C, and F).
Amount of ownership (or seller’s) interests carried as: Loans
(Columns B, C, and F).
Note: Items 6.a and 6.b, Columns B, C, and F, of Schedule RC–
S will be combined into one data item (new item 6) for Column G.
Past due loan amounts included in interests reported in item 6.a:
30–89 days past due (Columns B, C, and F).

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11APN1

RCONF593.

RCONF594.

RCONF598.
RCONF599.
RCONK195.
RCONK209.

RCONB706, RCONB707,
RCONB708, RCONB709,
RCONB710.

RCONB712, RCONB713,
RCONB714, RCONB715,
RCONB716, RCONB717,
RCONB718.
RCONC393, RCONC394,
RCONC395, RCONC396,
RCONC397, RCONC398,
RCONC399.
RCONC400, RCONC401,
RCONC402, RCONC403,
RCONC404, RCONC405,
RCONC406.

RCONB726, RCONB727,
RCONB728, RCONB729,
RCONB730, RCONB731,
RCONB732.
RCONB734, RCONB735,
RCONB736, RCONB737,
RCONB738.
RCONB741, RCONB742,
RCONB743, RCONB744,
RCONB745.
RIADB748, RIADB749,
RIADB750, RIADB751,
RIADB752.

RIADB755, RIADB756,
RIADB757, RIADB758,
RIADB759.

RCONB761, RCONB762,
RCONB763.
RCONB500, RCONB501,
RCONB502.

RCONB764, RCONB765,
RCONB766.

15691

amozie on DSK30RV082PROD with NOTICES

Federal Register / Vol. 83, No. 70 / Wednesday, April 11, 2018 / Notices
Schedule

Item

Item name

RC–S .......................

7.b ..........................

RC–S .......................

8.a ..........................

RC–S .......................

8.b ..........................

RC–S .......................

9 .............................

RC–S .......................

10 ...........................

RC–S .......................

11 ...........................

RC–S .......................

12 ...........................

RC–S .......................

M1.a .......................

RC–S .......................

M1.b .......................

RC–V .......................

All data items reported for ‘‘ABCP
Conduits’’ (Column B).

Past due loan amounts included in interests reported in item 6.a:
90 days or more past due (Columns B, C, and F).
Charge-offs and recoveries on loan amounts included in interests reported in item 6.a: 30–89 days past due (Columns B,
C, and F).
Charge-offs and recoveries on loan amounts included in interests reported in item 6.a: 90 days or more past due (Columns
B, C, and F).
Maximum amount of credit exposure arising from credit enhancements provided by the reporting bank to other institutions’ securitization structures in the form of standby letters of
credit, purchased subordinated securities, and other enhancements (Columns B through F).
Note: Item 9, Columns B through F, of Schedule RC–S will be
included in item 9, Column G.
Reporting bank’s unused commitments to provide liquidity to
other institutions’ securitization structures (Columns B through
F).
Note: Item 10, Columns B through F, of Schedule RC–S will be
included in item 10, Column G.
Assets sold with recourse or other seller-provided credit enhancements and not securitized by the reporting bank (Columns B through F).
Note: Item 11, Columns B through F, of Schedule RC–S will be
included in item 11, Column G.
Maximum amount of credit exposure arising from recourse or
other seller-provided credit enhancements provided to assets
reported in item 11 (Columns B through F).
Note: Item 12, Columns B through F, of Schedule RC–S will be
included in item 12, Column G.
Small business obligations transferred with recourse under Section 208 of the Riegle Community Development and Regulatory Improvement Act of 1994: Outstanding principal balance.
Note: Item M.l.a of Schedule RC–S will be included in item 1 or
item 11, Column G, as appropriate.
Small business obligations transferred with recourse under Section 208 of the Riegle Community Development and Regulatory Improvement Act of 1994: Amount of retained recourse
on these obligations as of the report date.
Note: Item M.1.b of Schedule RC–S will be included in item 2 or
12, Column G, as appropriate.
ABCP Conduits (Column B) ..........................................................
Note: Data items currently reported for ‘‘ABCP Conduits’’ (Column B) will be included in the ‘‘Other VIEs’’ column (Column
C, to be relabeled as Column B) of Schedule RC–V by line
item, as reflected below.

RC–V .......................

1.b ..........................

RC–V .......................

1.c ..........................

RC–V .......................

1.d ..........................

RC–V .......................

1.e ..........................

RC–V .......................

1.f ...........................

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Assets of consolidated variable interest entities (VIEs) that can
be used only to settle obligations of the consolidated VIEs:
Held-to-maturity securities (Columns A and C).
Assets of consolidated variable interest entities (VIEs) that can
be used only to settle obligations of the consolidated VIEs:
Available-for-sale securities (Columns A and C).
Note: Items 1.b and 1.c, Columns A and C, of Schedule RC–V
will be combined into one data item (new item 1.b) for Columns A and C (the latter to be relabeled as Column B).
Assets of consolidated variable interest entities (VIEs) that can
be used only to settle obligations of the consolidated VIEs:
Securities purchased under agreements to resell (Columns A
and C).
Note: Item 1.d, Columns A and C, of Schedule RC–V will be included in item 1.k, Other assets (renumbered as item 1.e), for
Columns A and C (the latter to be relabeled as Column B).
Assets of consolidated variable interest entities (VIEs) that can
be used only to settle obligations of the consolidated VIEs:
Loans and leases held for sale (Columns A and C).
Assets of consolidated variable interest entities (VIEs) that can
be used only to settle obligations of the consolidated VIEs:
Loans and leases held for investment (Columns A and C).

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11APN1

RCONB767, RCONB768,
RCONB769.
RIADB770, RIADB771,
RIADB772.
RIADB773, RIADB774,
RIADB775.
RCONB777, RCONB778,
RCONB779, RCONB780,
RCONB781.

RCONB784, RCONB785,
RCONB786, RCONB787,
RCONB788.

RCONB791, RCONB792,
RCONB793, RCONB794,
RCONB795.

RCONB798, RCONB799,
RCONB800, RCONB801,
RCONB802.

RCONA249.

RCONA250.

RCONJ982, RCONJ985,
RCONJ988, RCONJ991,
RCONJ994, RCONJ997,
RCONK001, RCONK004,
RCONK007, RCONK010,
RCONK013, RCONK016,
RCONK019, RCONK022,
RCONK025, RCONK028,
RCONK031, RCONK034.
RCONJ984, RCONJ986.

RCONJ987, RCONJ989.

RCONJ990, RCONJ992.

RCONJ993, RCONJ995.

RCONJ996, RCONJ998.

15692

Federal Register / Vol. 83, No. 70 / Wednesday, April 11, 2018 / Notices

Schedule

Item

Item name

MDRM No.

RC–V .......................

1.g ..........................

RC–V .......................

1.h ..........................

RC–V .......................

1.i ...........................

RC–V .......................

2.a ..........................

RC–V .......................

2.b ..........................

RC–V .......................

2.c ..........................

Assets of consolidated variable interest entities (VIEs) that can
be used only to settle obligations of the consolidated VIEs:
Less: Allowance for loan and lease losses (Columns A and C).
Note: Items 1.e, 1.f, and 1.g, Columns A and C, of Schedule
RC–V will be combined into one data item (new item 1.c) for
Columns A and C (the latter to be relabeled as Column B).
Assets of consolidated variable interest entities (VIEs) that can
be used only to settle obligations of the consolidated VIEs:
Trading assets (other than derivatives) (Columns A and C).
Note: Item 1.h, Columns A and C, of Schedule RC–V will be included in item 1.k, Other assets (renumbered as item 1.e), for
Columns A and C (the latter to be relabeled as Column B).
Assets of consolidated variable interest entities (VIEs) that can
be used only to settle obligations of the consolidated VIEs:
Derivative trading assets (Columns A and C).
Note: Item 1.i, Columns A and C, of Schedule RC–V will be included in item 1.k, Other assets (renumbered as item 1.e), for
Columns A and C (the latter to be relabeled as Column B).
Liabilities of consolidated VIEs for which creditors do not have
recourse to the general credit of the reporting bank: Securities
sold under agreements to repurchase (Columns A and C).
Note: Item 2.a, Columns A and C, of Schedule RC–V will be included in item 2.e, Other liabilities (renumbered as item 2.b),
for Columns A and C (the latter to be relabeled as Column B).
Liabilities of consolidated VIEs for which creditors do not have
recourse to the general credit of the reporting bank: Derivative
trading liabilities (Columns A and C).
Note: Item 2.b, Columns A and C, of Schedule RC–V will be included in item 2.e, Other liabilities (renumbered as item 2.b),
for Columns A and C (the latter to be relabeled as Column B).
Liabilities of consolidated VIEs for which creditors do not have
recourse to the general credit of the reporting bank: Commercial paper (Columns A and C).
Note: Item 2.c, Columns A and C, of Schedule RC–V will be included in item 2.d, Other borrowed money (renumbered as
item 2.a), for Columns A and C (the latter to be relabeled as
Column B).

RCONJ999, RCONK002.

RCONK003, RCONK005.

RCONK006, RCONK008.

RCONK015, RCONK017.

RCONK018, RCONK020.

RCONK021, RCONK023.

amozie on DSK30RV082PROD with NOTICES

Other Impacts to Data Items
Schedule

Item

Item name

RC–A .......................

2 (New) ..................

RC–A .......................

3 (New) ..................

RC–F .......................

3 (New) ..................

RC–P .......................

1 (New) ..................

RC–P .......................

2 (New) ..................

RC–P .......................

3 (New) ..................

RC–P .......................

4 (New) ..................

RC–P .......................

5 (New) ..................

Balances due from depository institutions in the U.S. ..................
Note: Items 2.a. and 2.b of Schedule RC–A will be combined
into this data item.
Balances due from banks in foreign countries and foreign central
banks.
Note: Items 3.a. and 3.b of Schedule RC–A will be combined
into this data item.
Interest-only strips receivable (not in the form of a security) .......
Note: Items 3.a and 3.b of Schedule RC–F will be combined into
this data item.
Retail originations during the quarter of 1–4 family residential
mortgage loans for sale.
Note: Items 1.a, 1.b, and 1.c.(1) of Schedule RC-P will be combined into this data item.
Wholesale originations and purchases during the quarter of 1–4
family residential mortgage loans for sale.
Note: Items 2.a, 2.b, and 2.c.(1) of Schedule RC-P will be combined into this data item.
1–4 family residential mortgage loans sold during the quarter .....
Note: Items 3.a, 3.b, and 3.c.(1) of Schedule RC-P will be combined into this data item.
1–4 family residential mortgage loans held for sale or trading at
quarter-end.
Note: Items 4.a, 4.b, and 4.c.(1) of Schedule RC-P will be combined into this data item.
Noninterest income for the quarter from the sale, securitization,
and servicing of 1–4 family residential mortgage loans.
Note: Items 5.a and 5.b of Schedule RC–P will be combined into
this data item.

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MDRM No.

E:\FR\FM\11APN1.SGM

11APN1

RCON0082.

RCON0070.

To be determined (TBD).

TBD.

TBD.

TBD.

TBD.

TBD.

15693

amozie on DSK30RV082PROD with NOTICES

Federal Register / Vol. 83, No. 70 / Wednesday, April 11, 2018 / Notices
Schedule

Item

Item name

RC–P .......................

6 (New) ..................

RC–Q ......................

M3.a.(1) (New) .......

RC–Q ......................

M3.a.(2) (New) .......

RC–Q ......................

M3.c (New) ............

RC–Q ......................

M4.a.(1) (New) .......

RC–Q ......................

M4.a.(2) (New) .......

RC–Q ......................

M4.c (New) ............

RC–S .......................

2 (New) ..................

RC–S .......................

6 (New) ..................

RC–V .......................

1.b (New) ...............

RC–V .......................

1.c (New) ...............

RC–V .......................

5 (New) ..................

RC–V .......................

6 (New) ..................

Repurchases and indemnifications of 1–4 family residential mortgage loans during the quarter.
Note: Items 6.a, 6.b, and 6.c.(1) of Schedule RC-P will be combined into this data item.
Loans measured at fair value: Secured by 1–4 family residential
properties.
Note: Items M3.a.(3)(a), M3.a.(3)(b)(1), and M3.a.(3)(b)(1) of
Schedule RC–Q will be combined into this data item.
Loans measured at fair value: All other loans secured by real
estate.
Note: Items M3.a.(1), M3.a.(2), M3.a.(4), and M3.a.(5) of Schedule RC–Q will be combined into this data item.
Loans measured at fair value: Loans to individuals for household, family, and other personal expenditures.
Note: Items M3.c.(1), M3.c.(2), M3.c.(3), and M3.c.(4) of Schedule RC–Q will be combined into this data item.
Unpaid principal balance of loans measured at fair value: Secured by 1–4 family residential properties.
Note: Items M4.a.(3)(a), M4.a.(3)(b)(1), and M4.a.(3)(b)(2) of
Schedule RC–Q will be combined into this data item.
Unpaid principal balance of loans measured at fair value: All
other loans secured by real estate.
Note: Items M4.a.(1), M4.a.(2), M4.a.(4), and M4.a.(5) of Schedule RC–Q will be combined into this data item.
Unpaid principal balance of loans measured at fair value: Loans
to individuals for household, family, and other personal expenditures.
Note: Items M4.c.(1), M4.c.(2), M4.c.(3), and M4.c.(4) of Schedule RC–Q will be combined into this data item.
Maximum amount of credit exposure arising from recourse or
other seller-provided credit enhancements provided to structures reported in item 1 (Columns A and G).
Note: Items 2.a, 2.b, and 2.c, Columns A and G, of Schedule
RC–S will be combined into this data item.
Total amount of ownership (or seller’s) interest carried as securities or loans (Columns B, C, and F).
Note: Items 6.a and 6.b, Columns B, C, and F, of Schedule RC–
S will be combined into this data item for Column G.
Assets of consolidated variable interest entities (VIEs) that can
be used only to settle obligations of the consolidated VIEs:
Securities (Columns A and C).
Note: Items 1.b and 1.c, Columns A and C, of Schedule RC–V
removed above will be combined into this data item for Columns A and C (the latter to be relabeled as Column B).
Assets of consolidated variable interest entities (VIEs) that can
be used only to settle obligations of the consolidated VIEs:
Loans and leases held for investment, net of allowance, and
held for sale (Columns A and C).
Note: Items 1.e, 1.f, and 1.g, Columns A and C, of Schedule
RC–V removed above will be combined into this data item for
Columns A and C (the latter to be relabeled as Column B).
Total assets of asset-backed commercial paper (ABCP) conduit
VIEs.
Total liabilities of ABCP conduit VIEs ...........................................

Data Items With a New or Increased
Reporting Threshold
Schedule RC–P is to be completed by
institutions where any of the following
residential mortgage banking activities
exceeds $10 million for two consecutive
quarters:
• 1–4 family residential mortgage loan
originations and purchases for resale from all
sources during a calendar quarter; or

MDRM No.

• 1–4 family residential mortgage loan
sales during a calendar quarter; or
• 1–4 family residential mortgage loans
held for sale or trading at calendar quarterend.
Schedule RC–Q is to be completed by
banks that: (1) Have elected to report
financial instruments or servicing assets and
liabilities at fair value under a fair value
option with changes in fair value recognized

Item

Item name

RC–T .......................
RC–T .......................

14 ...........................
15.a ........................

Income from personal trust and agency accounts ........................
Income from employee benefit and retirement-related trust and
agency accounts: Employee benefit—defined contribution.

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TBD.

TBD.

TBD.

TBD.

TBD.

TBD.

TBD (2 MDRM Numbers).

TBD (3 MDRM Numbers).

TBD (2 MDRM Numbers).

TBD (2 MDRM Numbers).

TBD.
TBD.

in earnings, or (2) are required to complete
Schedule RC–D, Trading Assets and
Liabilities.
Schedule RC–T: Increase the threshold for
the exemption from reporting Schedule RC–
T, data items 14 through 26, from institutions
with fiduciary assets of $100 million or less
to institutions with fiduciary assets of $250
million or less (that do not meet the fiduciary
income test for quarterly reporting).

Schedule

VerDate Sep<11>2014

TBD.

MDRM No.

E:\FR\FM\11APN1.SGM

11APN1

RIADB904
RIADB905.

15694

Federal Register / Vol. 83, No. 70 / Wednesday, April 11, 2018 / Notices

Schedule

Item

Item name

RC–T .......................

15.b ........................

RC–T .......................

15.c ........................

RC–T .......................
RC–T .......................

16 ...........................
17 ...........................

RC–T .......................

18 ...........................

RC–T
RC–T
RC–T
RC–T
RC–T
RC–T
RC–T

19
20
21
22
23
24
25

Income from employee benefit and retirement-related trust and
agency accounts: Employee benefit—defined benefit.
Income from employee benefit and retirement-related trust and
agency accounts: Other employee benefit and retirement-related accounts.
Income from corporate trust and agency accounts ......................
Income from investment management and investment advisory
agency accounts.
Income from foundation and endowment trust and agency accounts.
Income from other fiduciary accounts ...........................................
Income from custody and safekeeping accounts ..........................
Other fiduciary and related services income .................................
Total gross fiduciary and related services income ........................
Less: Expenses .............................................................................
Less: Net losses from fiduciary and related services ...................
Plus: Intracompany income credits for fiduciary and related services.
Net fiduciary and related services income ....................................

.......................
.......................
.......................
.......................
.......................
.......................
.......................

RC–T .......................

...........................
...........................
...........................
...........................
...........................
...........................
...........................

26 ...........................

To be completed by banks with collective
investment funds and common trust funds
Schedule

Item

RC–T .......................

M3.a .......................

RC–T .......................

M3.b .......................

RC–T .......................

M3.c .......................

RC–T .......................

M3.d .......................

RC–T .......................

M3.e .......................

RC–T .......................

M3.f ........................

RC–T .......................

M3.g .......................

MDRM No.
RIADB906.
RIADB907.
RIADA479.
RIADJ315.
RIADJ316.
RIADA480.
RIADB909.
RIADB910.
RIAD4070.
RIADC058.
RIADA488.
RIADB911.
RIADA491.

with a total market value of $1 billion or
more as of the preceding December 31.
Item name

MDRM No.

Collective investment funds and common trust funds:
equity (Columns A and B).
Collective investment funds and common trust funds:
national/Global equity (Columns A and B).
Collective investment funds and common trust funds:
Bond blend (Columns A and B).
Collective investment funds and common trust funds:
bond (Columns A and B).
Collective investment funds and common trust funds:
bond (Columns A and B).
Collective investment funds and common trust funds:
investments/Money market (Columns A and B).
Collective investment funds and common trust funds:
Other (Columns A and B).

Domestic

RCONB931, RCONB932.

Inter-

RCONB933, RCONB934.

Stock/

RCONB935, RCONB936.

Taxable

RCONB937, RCONB938.

Municipal

RCONB939, RCONB940.

Short-term

RCONB941, RCONB942.

Specialty/

RCONB943, RCONB944.

amozie on DSK30RV082PROD with NOTICES

To be completed by banks with $10 billion
or more in total assets.
Schedule

Item

Item name

RC–S .......................

6 (New) ..................

RC–S .......................

10 ...........................

RC–S .......................

M3.a.(1) .................

RC–S .......................

M3.a.(2) .................

RC–S .......................

M3.b.(1) .................

RC–S .......................

M3.b.(2) .................

Total amount of ownership (or seller’s) interest carried as securities or loans (Column G).
Reporting bank’s unused commitments to provide liquidity to
other institutions’ securitization structures (Columns A and G).
Asset-backed commercial paper conduits: Maximum amount of
credit exposure arising from credit enhancements provided to
conduit structures in the form of standby letters of credit, subordinated securities, and other enhancements: Conduits sponsored by the bank, a bank affiliate, or the bank’s holding company.
Asset-backed commercial paper conduits: Maximum amount of
credit exposure arising from credit enhancements provided to
conduit structures in the form of standby letters of credit, subordinated securities, and other enhancements: Conduits sponsored by other unrelated institutions.
Asset-backed commercial paper conduits: Unused commitments
to provide liquidity to conduit structures: Conduits sponsored
by the bank, a bank affiliate, or the bank’s holding company.
Asset-backed commercial paper conduits: Unused commitments
to provide liquidity to conduit structures: Conduits sponsored
by other unrelated institutions.

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TBD.
RCONB783, RCONB789.
RCONB806.

RCONB807.

RCONB808.

RCONB809.

15695

Federal Register / Vol. 83, No. 70 / Wednesday, April 11, 2018 / Notices
Schedule

Item

RC–S .......................

M4 ..........................

Item name

MDRM No.

Outstanding credit card fees and finance charges included in
Schedule RC–S, item 1, column C.
Note: With the combining of Columns B through F of item 1 of
Schedule RC–S into item 1, Column G, of Schedule RC–S,
the reference to column C in the caption for M4 will be
changed to column G.

RCONC407.

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, or New or Increased Reporting
Threshold

amozie on DSK30RV082PROD with NOTICES

Data Items Removed
Schedule

Item

Item name

RC–A .......................

2.a ..........................

RC–A .......................

2.b ..........................

RC–A .......................

3.a ..........................

RC–A .......................

3.b ..........................

RC–F .......................

3.a ..........................

RC–F .......................

3.b ..........................

RC–F .......................

6.d ..........................

RC–N ......................

M5.b.(1) .................

Balances due from U.S. branches and agencies of foreign banks
(Column A).
Balances due from other commercial banks in the U.S. and
other depository institutions in the U.S. (Column A).
Note: Items 2.a and 2.b (Column A), of Schedule RC–A will be
combined into one data item (new item 2).
Balances due from foreign branches of other U.S. banks (Column A).
Balances due from other banks in foreign countries and foreign
central banks (Column A).
Note: Items 3.a and 3.b (Column A), of Schedule RC–A will be
combined into one data item (new item 3).
Interest-only strips receivable (not in the form of a security) on
mortgage loans.
Interest-only strips receivable (not in the form of a security) on
other financial assets.
Note: Items 3.a and 3.b of Schedule RC–F will be combined into
one data item (new item 3).
Retained interests in accrued interest receivable related to
securitized credit cards.
Loans measured at fair value: Fair value (Columns A through C)

RC–N ......................

M5.b.(2) .................

RC–P .......................

1.a ..........................

RC–P .......................

1.b ..........................

RC–P .......................

1.c.(1) .....................

RC–P .......................

1.c.(2) .....................

RC–P .......................

2.a ..........................

RC–P .......................

2.b ..........................

RC–P .......................

2.c.(1) .....................

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Loans measured at fair value: Unpaid principal balance (Columns A through C).
Retail originations during the quarter of 1–4 family residential
mortgage loans for sale: Closed-end first liens.
Retail originations during the quarter of 1–4 family residential
mortgage loans for sale: Closed-end junior liens.
Retail originations during the quarter of 1–4 family residential
mortgage loans for sale: Open-end loans extended under
lines of credit: Total commitment under the lines of credit.
Note: Items 1.a, 1.b, and 1.c.(1) of Schedule RC–P will be combined into one data item (new item 1).
Retail originations during the quarter of 1–4 family residential
mortgage loans for sale: Open-end loans extended under
lines of credit: Principal amount funded under the lines of
credit.
Wholesale originations and purchases during the quarter of 1–4
family residential mortgage loans for sale: Closed-end first
liens.
Wholesale originations and purchases during the quarter of 1–4
family residential mortgage loans for sale: Closed-end junior
liens.
Wholesale originations and purchases during the quarter of 1–4
family residential mortgage loans for sale: Open-end loans extended under lines of credit: Total commitment under the lines
of credit.
Note: Items 2.a, 2.b, and 2.c.(1) of Schedule RC–P will be combined into one data item (new item 2).

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11APN1

RCFD0083.
RCFD0085.

RCFD0073.
RCFD0074.

RCFDA519.
RCFDA520.

RCFDC436.
RCFDF664, RCFDF665,
RCFDF666.
RCFDF667, RCFDF668,
RCFDF669.
RCONF066.
RCONF067.
RCONF670.

RCONF671.

RCONF068.

RCONF069.

RCONF672.

amozie on DSK30RV082PROD with NOTICES

15696

Federal Register / Vol. 83, No. 70 / Wednesday, April 11, 2018 / Notices

Schedule

Item

Item name

RC–P .......................

2.c.(2) .....................

RC–P .......................

3.a ..........................

RC–P .......................

3.b ..........................

RC–P .......................

3.c.(1) .....................

RC–P .......................

3.c.(2) .....................

RC–P .......................

4.a ..........................

RC–P .......................

4.b ..........................

RC–P .......................

4.c.(1) .....................

RC–P .......................

4.c.(2) .....................

RC–P .......................

5.a ..........................

RC–P .......................

5.b ..........................

RC–P .......................

6.a ..........................

RC–P .......................

6.b ..........................

RC–P .......................

6.c.(1) .....................

RC–P .......................

6.c.(2) .....................

RC–Q ......................

M3.a .......................

RC–Q ......................

M3.a.(1) .................

RC–Q ......................
RC–Q ......................

M3.a.(2) .................
M3.a.(4) .................

RC–Q ......................

M3.a.(5) .................

RC–Q ......................

M3.a.(3)(a) .............

RC–Q ......................

M3.a.(3)(b)(1) .........

RC–Q ......................

M3.a.(3)(b)(2) .........

RC–Q ......................

M3.b .......................

RC–Q ......................
RC–Q ......................

M3.c.(1) ..................
M3.c.(2) ..................

Wholesale originations and purchases during the quarter of 1–4
family residential mortgage loans for sale: Open-end loans extended under lines of credit: Principal amount funded under
the lines of credit.
1–4 family residential mortgage loans sold during the quarter:
Closed-end first liens.
1–4 family residential mortgage loans sold during the quarter:
Closed-end junior liens.
1–4 family residential mortgage loans sold during the quarter:
Total commitment under the lines of credit.
Note: Items 3.a, 3.b, and 3.c.(1) of Schedule RC–P will be combined into one data item (new item 3).
1–4 family residential mortgage loans sold during the quarter:
Principal amount funded under the lines of credit.
1–4 family residential mortgage loans held for sale or trading at
quarter-end: Closed-end first liens.
1–4 family residential mortgage loans held for sale or trading at
quarter-end: Closed-end junior liens.
1–4 family residential mortgage loans held for sale or trading at
quarter-end: Total commitment under the lines of credit.
Note: Items 4.a, 4.b, and 4.c.(1) of Schedule RC–P will be combined into one data item (new item 4).
1–4 family residential mortgage loans held for sale or trading at
quarter-end: Principal amount funded under the lines of credit.
Noninterest income for the quarter from the sale, securitization,
and servicing of 1–4 family residential mortgage loans:
Closed-end 1–4 family residential mortgage loans.
Noninterest income for the quarter from the sale, securitization,
and servicing of 1–4 family residential mortgage loans: Openend 1–4 family residential mortgage loans extended under
lines of credit.
Note: Items 5.a and 5.b of Schedule RC–P will be combined into
one data item (new item 5).
Repurchases and indemnifications of 1–4 family residential mortgage loans during the quarter: Closed-end first liens.
Repurchases and indemnifications of 1–4 family residential mortgage loans during the quarter: Closed-end junior liens.
Repurchases and indemnifications of 1–4 family residential mortgage loans during the quarter: Total commitment under the
lines of credit.
Note: Items 6.a, 6.b, and 6.c.(1) of Schedule RC–P will be combined into one data item (new item 6).
Repurchases and indemnifications of 1–4 family residential mortgage loans during the quarter: Principal amount funded under
the lines of credit.
Loans measured at fair value: Loans secured by real estate
(Column A).
Loans measured at fair value: Construction, land development,
and other land loans (Column B).
Loans measured at fair value: Secured by farmland (Column B)
Loans measured at fair value: Secured by multifamily (5 or
more) residential properties (Column B).
Loans measured at fair value: Secured by nonfarm nonresidential properties (Column B).
Note: Items M3.a.(1), M3.a.(2), M3.a.(4), and M3.a.(5), Column
B, of Schedule RC–Q will be combined into one data item for
the consolidated bank (new item M3.a.(2), Column A).
Loans measured at fair value: Revolving, open-end loans secured by 1–4 family residential properties and extended under
lines of credit (Column B).
Loans measured at fair value: Closed-end loans secured by 1–4
family residential properties: Secured by first liens (Column B).
Loans measured at fair value: Closed-end loans secured by 1–4
family residential properties: Secured by junior liens (Column
B).
Note: Items M3.a.(3)(a), M3.a.(3)(b)(1), and M3.a.(3)(b)(2), Column B, of Schedule RC–Q will be combined into one data
item for the consolidated bank (new item M3.a.(1), Column A).
Loans measured at fair value: Commercial and industrial loans
(Column B).
Loans measured at fair value: Credit cards (Columns A and B) ..
Loans measured at fair value: Other revolving credit plans (Columns A and B).

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RCONF673.

RCONF070.
RCONF071.
RCONF674.

RCONF675.
RCONF072.
RCONF073.
RCONF676.

RCONF677.
RIADF184.
RIADF560.

RCONF678.
RCONF679.
RCONF680.

RCONF681.
RCFDF608.
RCONF578.
RCONF579.
RCONF583.
RCONF584.

RCONF580.
RCONF581.
RCONF582.

RCONF585.
RCFDF586, RCONF586.
RCFDF587, RCONF587.

15697

amozie on DSK30RV082PROD with NOTICES

Federal Register / Vol. 83, No. 70 / Wednesday, April 11, 2018 / Notices
Schedule

Item

Item name

RC–Q ......................

M3.c.(3) ..................

RC–Q ......................

M3.c.(4) ..................

RC–Q ......................
RC–Q ......................

M3.d .......................
M4.a .......................

RC–Q ......................

M4.a.(1) .................

RC–Q ......................

M4.a.(2) .................

RC–Q ......................

M4.a.(4) .................

RC–Q ......................

M4.a.(5) .................

RC–Q ......................

M4.a.(3)(a) .............

RC–Q ......................

M4.a.(3)(b)(1) .........

RC–Q ......................

M4.a.(3)(b)(2) .........

RC–Q ......................

M4.b .......................

RC–Q ......................

M4.c.(1) ..................

RC–Q ......................

M4.c.(2) ..................

RC–Q ......................

M4.c.(3) ..................

RC–Q ......................

M4.c.(4) ..................

RC–Q ......................

M4.d .......................

RC–S .......................

2.a ..........................

RC–S .......................

2.b ..........................

RC–S .......................

2.c ..........................

RC–S .......................

6.a ..........................

RC–S .......................

6.b ..........................

RC–S .......................

7.a ..........................

RC–S .......................

7.b ..........................

Loans measured at fair value: Automobile loans (Columns A and
B).
Loans measured at fair value: Other consumer loans (Columns
A and B).
Note: Items M3.c.(1), M3.c.(2), M3.c.(3), and M3.c.(4), Column
A, of Schedule RC–Q will be combined into one data item for
the consolidated bank (new item M3.c, Column A).
Loans measured at fair value: Other loans (Column B) ...............
Unpaid principal balance of loans measured at fair value: Loans
secured by real estate (Column A).
Unpaid principal balance of loans measured at fair value: Construction, land development, and other land loans (Column B).
Unpaid principal balance of loans measured at fair value: Secured by farmland (Column B).
Unpaid principal balance of loans measured at fair value: Secured by multifamily (5 or more) residential properties (Column B).
Unpaid principal balance of loans measured at fair value: Secured by nonfarm nonresidential properties (Column B).
Note: Items M4.a.(1), M4.a.(2), M4.a.(4), and M4.a.(5), Column
B, of Schedule RC–Q will be combined into one data item for
the consolidated bank (new item M4.a.(2), Column A).
Unpaid principal balance of loans measured at fair value: Revolving, open-end loans secured by 1–4 family residential
properties and extended under lines of credit (Column B).
Unpaid principal balance of loans measured at fair value:
Closed-end loans secured by 1–4 family residential properties:
Secured by first liens (Column B).
Unpaid principal balance of loans measured at fair value:
Closed-end loans secured by 1–4 family residential properties:
Secured by junior liens (Column B).
Note: Items M4.a.(3)(a), M4.a.(3)(b)(1), and M4.a.(3)(b)(2), Column B, of Schedule RC–Q will be combined into one data
item for the consolidated bank (new item M4.a.(1), Column A).
Unpaid principal balance of loans measured at fair value: Commercial and industrial loans (Column B).
Unpaid principal balance of loans measured at fair value: Credit
cards (Columns A and B).
Unpaid principal balance of loans measured at fair value: Other
revolving credit plans (Columns A and B).
Unpaid principal balance of loans measured at fair value: Automobile loans (Columns A and B).
Unpaid principal balance of loans measured at fair value: Other
consumer loans (Columns A and B).
Note: Items M4.c.(1), M4.c.(2), M4.c.(3) and M4.c.(4), Column A,
of Schedule RC–Q will be combined into one data item for the
consolidated bank (new item M4.c, Column A).
Unpaid principal balance of loans measured at fair value: Other
loans (Column B).
Maximum amount of credit exposure arising from recourse or
other seller-provided credit enhancements provided to structures reported in item 1 in the form of: Credit-enhancing interest-only strips (Columns A through G).
Maximum amount of credit exposure arising from recourse or
other seller-provided credit enhancements provided to structures reported in item 1 in the form of: Subordinated securities
and other residual interests (Columns A through G).
Maximum amount of credit exposure arising from recourse or
other seller-provided credit enhancements provided to structures reported in item 1 in the form of: Standby letters of credit and other enhancements (Columns A through G).
Note: Items 2.a, 2.b, and 2.c, Columns A through G, of Schedule RC–S will be combined into one data item (new item 2) for
Columns A through G.
Amount of ownership (or seller’s) interests carried as: Securities
(Columns B, C and F).
Amount of ownership (or seller’s) interests carried as: Loans
(Columns B, C and F).
Note: Items 6.a and 6.b, Columns B, C, and F, of Schedule RC–
S will be combined into one data item (new item 6).
Past due loan amounts included in interests reported in item 6.a:
30–89 days past due (Columns B, C, and F).
Past due loan amounts included in interests reported in item 6.a:
90 days or more past due (Columns B, C, and F).

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RCFDK196, RCONK196.
RCFDK208, RCONK208.

RCONF589.
RCFDF609.
RCONF590.
RCONF591.
RCONF595.
RCONF596.

RCONF592.
RCONF593.
RCONF594.

RCONF597.
RCFDF598, RCONF598.
RCFDF599, RCONF599.
RCFDK195, RCONK195.
RCFDK209, RCONK209.

RCONF601.
RCFDB712, RCFDB713,
RCFDB714, RCFDB715,
RCFDB716, RCFDB717,
RCFDB718.
RCFDC393, RCFDC394,
RCFDC395, RCFDC396,
RCFDC397, RCFDC398,
RCFDC399.
RCFDC400, RCFDC401,
RCFDC402, RCFDC403,
RCFDC404, RCFDC405,
RCFDC406.

RCFDB761, RCFDB762,
RCFDB763.
RCFDB500, RCFDB501,
RCFDB502.
RCFDB764, RCFDB765,
RCFDB766.
RCFDB767, RCFDB768,
RCFDB769.

amozie on DSK30RV082PROD with NOTICES

15698

Federal Register / Vol. 83, No. 70 / Wednesday, April 11, 2018 / Notices

Schedule

Item

Item name

RC–S .......................

8.a ..........................

RC–S .......................

8.b ..........................

RC–S .......................

9 .............................

RC–S .......................

10 ...........................

RC–S .......................

11 ...........................

RC–S .......................

12 ...........................

RC–S .......................

M1.a .......................

RC–S .......................

M1.b .......................

RC–V .......................

All data items reported for ‘‘ABCP
Conduits’’ (Column B).

Charge-offs and recoveries on loan amounts included in interests reported in item 6.a: 30–89 days past due (Columns B,
C, and F).
Charge-offs and recoveries on loan amounts included in interests reported in item 6.a: 90 days or more past due (Columns
B, C, and F).
Maximum amount of credit exposure arising from credit enhancements provided by the reporting bank to other institutions’ securitization structures in the form of standby letters of
credit, purchased subordinated securities, and other enhancements (Columns B and C).
Note: Item 9, Columns B and C, of Schedule RC–S will be included in item 9, Column G.
Reporting bank’s unused commitments to provide liquidity to
other institutions’ securitization structures (Columns B and C).
Note: Item 10, Columns B and C, of Schedule RC–S will be included in item 10, Column G.
Assets sold with recourse or other seller-provided credit enhancements and not securitized by the reporting bank (Columns B through F).
Note: Item 11, Columns B through F, of Schedule RC–S will be
included in item 11, Column G.
Maximum amount of credit exposure arising from recourse or
other seller-provided credit enhancements provided to assets
reported in item 11 (Columns B through F).
Note: Item 12, Columns B through F, of Schedule RC–S will be
included in item 12, Column G.
Small business obligations transferred with recourse under Section 208 of the Riegle Community Development and Regulatory Improvement Act of 1994: Outstanding principal balance.
Note: Item M1.a of Schedule RC–S will be included in item 1 or
item 11, Column F, as appropriate.
Small business obligations transferred with recourse under Section 208 of the Riegle Community Development and Regulatory Improvement Act of 1994: Amount of retained recourse
on these obligations as of the report date.
Note: Item M1.b of Schedule RC–S will be included in item 2 or
item 12, Column F, as appropriate.
ABCP Conduits (Column B) ..........................................................
Note: Data items currently reported for ‘‘ABCP Conduits’’ (Column B) will be included in the ‘‘Other VIEs’’ column (Column
C, to be relabeled as Column B) of Schedule RC–V by line
item, as reflected below.

RC–V .......................

1.b ..........................

RC–V .......................

1.c ..........................

RC–V .......................

1.d ..........................

RC–V .......................

1.e ..........................

RC–V .......................

1.f ...........................

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Assets of consolidated variable interest entities (VIEs) that can
be used only to settle obligations of the consolidated VIEs:
Held-to-maturity securities (Columns A and C).
Assets of consolidated variable interest entities (VIEs) that can
be used only to settle obligations of the consolidated VIEs:
Available-for-sale securities (Columns A and C).
Note: Items 1.b and 1.c, Columns A and C, of Schedule RC–V
will be combined into one data item (new item 1.b) for Columns A and C.
Assets of consolidated variable interest entities (VIEs) that can
be used only to settle obligations of the consolidated VIEs:
Securities purchased under agreements to resell (Columns A
and C).
Note: Item 1.d, Columns A and C, of Schedule RC–V will be included in item 1.k, Other assets (renumbered as item 1.b), for
Columns A and C (the latter to be relabeled as Column B).
Assets of consolidated variable interest entities (VIEs) that can
be used only to settle obligations of the consolidated VIEs:
Loans and leases held for sale (Column A and C).
Assets of consolidated variable interest entities (VIEs) that can
be used only to settle obligations of the consolidated VIEs:
Loans and leases held for investment (Column A and C).

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11APN1

RIADB770, RIADB771,
RIADB772.
RIADB773, RIADB774,
RIADB775.
RCFDB777, RCFDB778.

RCFDB784, RCFDB785.

RCFDB791, RCFDB792,
RCFDB793, RCFDB794,
RCFDB795.

RCFDB798, RCFDB799,
RCFDB800, RCFDB801,
RCFDB802.

RCFDA249.

RCFDA250.

RCFDJ982, RCFDJ985,
RCFDJ988, RCFDJ991,
RCFDJ994, RCFDJ997,
RCFDK001, RCFDK004,
RCFDK007, RCFDK010,
RCFDK013, RCFDK016,
RCFDK019, RCFDK022,
RCFDK025, RCFDK028,
RCFDK031, RCFDK034.
RCFDJ984, RCFDJ986.

RCFDJ987, RCFDJ989.

RCFDJ990, RCFDJ992.

RCFDJ993, RCFDJ995.

RCFDJ996, RCFDJ998.

15699

Federal Register / Vol. 83, No. 70 / Wednesday, April 11, 2018 / Notices
Schedule

Item

Item name

MDRM No.

RC–V .......................

1.g ..........................

RC–V .......................

1.h ..........................

RC–V .......................

1.i ...........................

RC–V .......................

2.a ..........................

RC–V .......................

2.b ..........................

RC–V .......................

2.c ..........................

Assets of consolidated variable interest entities (VIEs) that can
be used only to settle obligations of the consolidated VIEs:
Less: Allowance for loan and lease losses (Columns A and C).
Note: Items 1.e, 1.f, and 1.g, Columns A and C, of Schedule
RC–V will be combined into one data item (new item 1.c) for
Columns A and C (the latter to be relabeled as Column B).
Assets of consolidated variable interest entities (VIEs) that can
be used only to settle obligations of the consolidated VIEs:
Trading assets (other than derivatives) (Columns A and C).
Note: Item 1.h, Columns A and C, of Schedule RC–V will be included in item 1.k (renumbered as item 1.e), Other assets, for
Columns A and C (the latter to be relabeled as Column B).
Assets of consolidated variable interest entities (VIEs) that can
be used only to settle obligations of the consolidated VIEs:
Derivative trading assets (Columns A and C).
Note: Item 1.i, Columns A and C, of Schedule RC–V will be included in item 1.k, Other assets (renumbered as item 1.e), for
Columns A and C (the latter to be relabeled as Column B).
Liabilities of consolidated VIEs for which creditors do not have
recourse to the general credit of the reporting bank: Securities
sold under agreements to repurchase (Columns A and C).
Note: Item 2.a, Columns A and C, of Schedule RC–V will be included in item 2.e, Other liabilities (renumbered as item 2.b),
for Columns A and C (the latter to be relabeled as Column B).
Liabilities of consolidated VIEs for which creditors do not have
recourse to the general credit of the reporting bank: Derivative
trading liabilities (Columns A and C).
Note: Item 2.b, Columns A and C, of Schedule RC–V will be included in item 2.e, Other liabilities (renumbered as item 2.b),
for Columns A and C (the latter to be relabeled as Column B).
Liabilities of consolidated VIEs for which creditors do not have
recourse to the general credit of the reporting bank: Commercial paper (Columns A and C).
Note: Item 2.c, Columns A and C, of Schedule RC–V will be included in item 2.d, Other borrowed money (renumbered as
item 2.a), for Columns A and C (the latter to be relabeled as
Column B).

RCFDJ999, RCFDK002.

RCFDK003, RCFDK005.

RCFDK006, RCFDK008.

RCFDK015, RCFDK017.

RCFDK018, RCFDK020.

RCFDK021, RCFDK023.

amozie on DSK30RV082PROD with NOTICES

Other Impacts to Data Items
Schedule

Item

Item name

RC–A .......................

2 (New) ..................

RC–A .......................

3 (New) ..................

RC–F .......................

3 (New) ..................

RC–H ......................

22 (New) ................

RC–P .......................

1 (New) ..................

RC–P .......................

2 (New) ..................

RC–P .......................

3 (New) ..................

RC–P .......................

4 (New) ..................

Balances due from depository institutions in the U.S. (Column A)
Note: Items 2.a. and 2.b (Column A), of Schedule RC–A will be
combined into this data item.
Balances due from banks in foreign countries and foreign central
banks (Column A).
Note: Items 3.a. and 3.b (Column A), of Schedule RC–A will be
combined into this data item.
Interest-only strips receivable (not in the form of a security) .......
Note: Items 3.a and 3.b of Schedule RC–F will be combined into
this data item.
Total amount of fair value option loans held for investment and
held for sale.
Note: The proposed threshold change applicable to Schedule
RC–Q applies to this item.
Retail originations during the quarter of 1–4 family residential
mortgage loans for sale.
Note: Items 1.a, 1.b, and 1.c.(1) of Schedule RC–P will be combined into this data item.
Wholesale originations and purchases during the quarter of 1–4
family residential mortgage loan for sale.
Note: Items 2.a, 2.b, and 2.c.(1) of Schedule RC–P will be combined into this data item.
1–4 family residential mortgage loans sold during the quarter .....
Note: Items 3.a, 3.b, and 3.c.(1) of Schedule RC–P will be combined into this data item.
1–4 family residential mortgage loans held for sale or trading at
quarter-end.
Note: Items 4.a, 4.b, and 4.c.(1) of Schedule RC–P will be combined into this data item.

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RCFD0082.

RCFD0070.

To be determined (TBD).

TBD.

TBD.

TBD.

TBD.

TBD.

amozie on DSK30RV082PROD with NOTICES

15700

Federal Register / Vol. 83, No. 70 / Wednesday, April 11, 2018 / Notices

Schedule

Item

Item name

RC–P .......................

5 (New) ..................

RC–P .......................

6 (New) ..................

RC–Q ......................

M3.a.(1) (New) .......

RC–Q ......................

M3.a.(2) (New) .......

RC–Q ......................

M3.c (New) ............

RC–Q ......................

M4.a.(1) (New) .......

RC–Q ......................

M4.a.(2) (New) .......

RC–Q ......................

M4.c (New) ............

RC–S .......................

2 (New) ..................

RC–S .......................

6 (New) ..................

RC–V .......................

1.b (New) ...............

RC–V .......................

1.c (New) ...............

RC–V .......................

5 (New) ..................

RC–V .......................

6 (New) ..................

Noninterest income for the quarter from the sale, securitization,
and servicing of 1–4 family residential mortgage loans.
Note: Items 5.a and 5.b of Schedule RC–P will be combined into
this data item.
Repurchases and indemnifications of 1–4 family residential mortgage loans during the quarter.
Note: Items 6.a, 6.b, and 6.c.(1) of Schedule RC–P will be combined into this data item.
Loans measured at fair value: Secured by 1–4 family residential
properties (Column A).
Note: Items M3.a.(3)(a), M3.a.(3)(b)(1), and M3.a.(3)(b)(2), Column B, of Schedule RC–Q will be combined into this data
item for the consolidated bank.
Loans measured at fair value: All other loans secured by real
estate (Column A).
Note: Items M3.a.(1), M3.a.(2), M3.a.(4), and M3.a.(5), Column
B, of Schedule RC–Q will be combined into this data item for
the consolidated bank.
Loans measured at fair value: Loans to individuals for household, family, and other personal expenditures (Column A).
Note: Items M3.c.(1), M3.c.(2), M3.c.(3), and M3.c.(4), Column
A, of Schedule RC–Q will be combined into this data item.
Unpaid principal balance of loans measured at fair value: Secured by 1–4 family residential properties (Column A).
Note: Items M4.a.(3)(a), M4.a.(3)(b)(1), and M4.a.(3)(b)(2), Column B, of Schedule RC–Q will be combined into this data
item for the consolidated bank.
Unpaid principal balance of loans measured at fair value: All
other loans secured by real estate (Column A).
Note: Items M4.a.(1), M4.a.(2), M4.a.(4), and M4.a.(5), Column
B, of Schedule RC–Q will be combined into this data item for
the consolidated bank.
Unpaid principal balance of loans measured at fair value: Loans
to individuals for household, family, and other personal expenditures (Column A).
Note: Items M4.c.(1), M4.c.(2), M4.c.(3), and M4.c.(4), Column
A, of Schedule RC–Q will be combined into this data item.
Maximum amount of credit exposure arising from recourse or
other seller-provided credit enhancements provided to structures reported in item 1 (Columns A through G).
Note: Items 2.a, 2.b, and 2.c, Columns A through G, of Schedule RC–S will be combined into this data item.
Total amount of ownership (or seller’s) interest carried as securities or loans (Columns B, C, and F).
Note: Items 6.a and 6.b, Columns B, C, and F, of Schedule RC–
S will be combined into this data item.
Assets of consolidated variable interest entities (VIEs) that can
be used only to settle obligations of the consolidated VIEs:
Securities (Columns A and C).
Note: Items 1.b and 1.c, Columns A and C, of Schedule RC–V
removed above will be combined into this data item for Columns A and C (the latter to be relabeled as Column B).
Assets of consolidated variable interest entities (VIEs) that can
be used only to settle obligations of the consolidated VIEs:
Loans and leases held for investment, net of allowance, and
held for sale (Columns A and C).
Note: Items 1.e, 1.f, and 1.g, Columns A and C, of Schedule
RC–V removed above will be combined into this data item for
Columns A and C (the latter to be relabeled as Column B).
Total assets of asset-backed commercial paper (ABCP) conduit
VIEs.
Total liabilities of ABCP conduit VIEs ...........................................

Data Items With a New or Increased
Reporting Threshold
Schedule RC–P is to be completed by
institutions where any of the following
residential mortgage banking activities (in
domestic offices) exceeds $10 million for two
consecutive quarters:

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MDRM No.

• 1–4 family residential mortgage loan
originations and purchases for resale from all
sources during a calendar quarter; or
• 1–4 family residential mortgage loan
sales during a calendar quarter; or
• 1–4 family residential mortgage loans
held for sale or trading at calendar quarterend.

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TBD.

TBD.

TBD.

TBD.

TBD.

TBD.

TBD.

TBD.

TBD (7 MDRM Numbers).

TBD (3 MDRM Numbers).

TBD (2 MDRM Numbers).

TBD (2 MDRM Numbers).

TBD.
TBD.

Schedule RC–Q is to be completed by
banks that: (1) Have elected to report
financial instruments or servicing assets and
liabilities at fair value under a fair value
option with changes in fair value recognized
in earnings, or (2) are required to complete
Schedule RC–D, Trading Assets and
Liabilities.

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15701

Federal Register / Vol. 83, No. 70 / Wednesday, April 11, 2018 / Notices
Schedule RC–T: Increase the threshold for
the exemption from reporting Schedule RC–
T, data items 14 through 26, from institutions

with fiduciary assets of $100 million or less
to institutions with fiduciary assets of $250

million or less (that do not meet the fiduciary
income test for quarterly reporting).

Schedule

Item

Item name

RC–T .......................
RC–T .......................

14 ...........................
15.a ........................

RC–T .......................

15.b ........................

RC–T .......................

15.c ........................

RC–T .......................
RC–T .......................

16 ...........................
17 ...........................

RC–T .......................

18 ...........................

RC–T
RC–T
RC–T
RC–T
RC–T
RC–T
RC–T

19
20
21
22
23
24
25

Income from personal trust and agency accounts ........................
Income from employee benefit and retirement-related trust and
agency accounts: Employee benefit—defined contribution.
Income from employee benefit and retirement-related trust and
agency accounts: Employee benefit—defined benefit.
Income from employee benefit and retirement-related trust and
agency accounts: Other employee benefit and retirement-related accounts.
Income from corporate trust and agency accounts ......................
Income from investment management and investment advisory
agency accounts.
Income from foundation and endowment trust and agency accounts.
Income from other fiduciary accounts ...........................................
Income from custody and safekeeping accounts ..........................
Other fiduciary and related services income .................................
Total gross fiduciary and related services income ........................
Less: Expenses .............................................................................
Less: Net losses from fiduciary and related services ...................
Plus: Intracompany income credits for fiduciary and related services.
Net fiduciary and related services income ....................................

.......................
.......................
.......................
.......................
.......................
.......................
.......................

RC–T .......................

...........................
...........................
...........................
...........................
...........................
...........................
...........................

26 ...........................

To be completed by banks with collective
investment funds and common trust funds
Schedule

Item

RC–T .......................

M3.a .......................

RC–T .......................

M3.b .......................

RC–T .......................

M3.c .......................

RC–T .......................

M3.d .......................

RC–T .......................

M3.e .......................

RC–T .......................

M3.f ........................

RC–T .......................

M3.g .......................

MDRM No.
RIADB904.
RIADB905.
RIADB906.
RIADB907.
RIADA479.
RIADJ315.
RIADJ316.
RIADA480.
RIADB909.
RIADB910.
RIAD4070.
RIADC058.
RIADA488.
RIADB911.
RIADA491.

with a total market value of $1 billion or
more as of the preceding December 31.
Item name

MDRM No.

Collective investment funds and common trust funds:
equity (Columns A and B).
Collective investment funds and common trust funds:
national/Global equity (Columns A and B).
Collective investment funds and common trust funds:
Bond blend (Columns A and B).
Collective investment funds and common trust funds:
bond (Columns A and B).
Collective investment funds and common trust funds:
bond (Columns A and B).
Collective investment funds and common trust funds:
investments/Money market (Columns A and B).
Collective investment funds and common trust funds:
Other (Columns A and B).

Domestic

RCFDB931, RCFDB932.

Inter-

RCFDB933, RCFDB934.

Stock/

RCFDB935, RCFDB936.

Taxable

RCFDB937, RCFDB938.

Municipal

RCFDB939, RCFDB940.

Short-term

RCFDB941, RCFDB942.

Specialty/

RCFDB943, RCFDB944.

amozie on DSK30RV082PROD with NOTICES

To be completed by banks with $10 billion
or more in total assets.
Schedule

Item

Item name

RC–S .......................

6 (New) ..................

RC–S .......................

10 ...........................

RC–S .......................

M3.a.(1) .................

RC–S .......................

M3.a.(2) .................

Total amount of ownership (or seller’s) interest carried as securities or loans (Columns B, C, and F).
Reporting bank’s unused commitments to provide liquidity to
other institutions’ securitization structures (Columns A and D
through G).
Asset-backed commercial paper conduits: Maximum amount of
credit exposure arising from credit enhancements provided to
conduit structures in the form of standby letters of credit, subordinated securities, and other enhancements: Conduits sponsored by the bank, a bank affiliate, or the bank’s holding company.
Asset-backed commercial paper conduits: Maximum amount of
credit exposure arising from credit enhancements provided to
conduit structures in the form of standby letters of credit, subordinated securities, and other enhancements: Conduits sponsored by other unrelated institutions.

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TBD (3 MDRM Numbers).
RCFDB783, RCFDB786,
RCFDB787, RCFDB788,
RCFDB789.
RCFDB806.

RCFDB807.

15702

Federal Register / Vol. 83, No. 70 / Wednesday, April 11, 2018 / Notices

Schedule

Item

Item name

MDRM No.

RC–S .......................

M3.b.(1) .................

RC–S .......................

M3.b.(2) .................

RC–S .......................

M4 ..........................

Asset-backed commercial paper conduits: Unused commitments
to provide liquidity to conduit structures: Conduits sponsored
by the bank, a bank affiliate, or the bank’s holding company.
Asset-backed commercial paper conduits: Unused commitments
to provide liquidity to conduit structures: Conduits sponsored
by other unrelated institutions.
Outstanding credit card fees and finance charges included in
Schedule RC–S, item 1, column C.

RCFDB808.
RCFDB809.
RCFDC407.

To be completed by banks with $100
billion or more in total assets.
Schedule

Item

Item name

RC–S .......................

3 .............................

Reporting bank’s unused commitments to provide liquidity to
structures reported in item 1 (Columns A through G).

Dated: April 5, 2018.
Karen Solomon,
Acting Senior Deputy Comptroller and Chief
Counsel, Office of the Comptroller of the
Currency.
Board of Governors of the Federal Reserve
System, April 2, 2018.
Ann Misback,
Secretary of the Board.
Dated at Washington, DC, on April 2, 2018.
Federal Deposit Insurance Corporation.
Robert E. Feldman,
Executive Secretary.
[FR Doc. 2018–07443 Filed 4–10–18; 8:45 am]
BILLING CODE 4810–33–P; 6210–01–P; 6714–01–P

MDRM No.

Assistant Director for Licensing, tel.:
202–622–2480; Assistant Director for
Regulatory Affairs, tel.: 202–622–4855;
or the Department of the Treasury’s
Office of the General Counsel: Office of
the Chief Counsel (Foreign Assets
Control), tel.: 202–622–2410.
SUPPLEMENTARY INFORMATION:

Electronic Availability
The Specially Designated Nationals
and Blocked Persons List and additional
information concerning OFAC sanctions
programs are available on OFAC’s
website (http://www.treasury.gov/ofac).
Notice of OFAC Actions

DEPARTMENT OF THE TREASURY

On April 6, 2018, OFAC determined
that the property and interests in
property subject to U.S. jurisdiction of
the following persons are blocked under
the relevant sanctions authority listed
below.

Office of Foreign Assets Control
Notice of OFAC Sanctions Actions
Office of Foreign Assets
Control, Treasury.
ACTION: Notice.
AGENCY:

The Department of the
Treasury’s Office of Foreign Assets
Control (OFAC) is publishing the names
of one or more persons that have been
placed on OFAC’s Specially Designated
Nationals and Blocked Persons List
based on OFAC’s determination that one
or more applicable legal criteria were
satisfied. All property and interests in
property subject to U.S. jurisdiction of
these persons are blocked, and U.S.
persons are generally prohibited from
engaging in transactions with them.
DATES: See SUPPLEMENTARY INFORMATION
section.
FOR FURTHER INFORMATION CONTACT:
OFAC: Associate Director for Global
Targeting, tel.: 202–622–2420; Assistant
Director for Sanctions Compliance &
Evaluation, tel.: 202–622–2490;
SUMMARY:

amozie on DSK30RV082PROD with NOTICES

Individuals

VerDate Sep<11>2014

18:41 Apr 10, 2018

Jkt 244001

1. PEREZ ALVEAR, Jesus (a.k.a. ‘‘Chucho
Perez’’), Guerrero, Mexico; DOB 12 Nov 1984;
POB Distrito Federal, Mexico; nationality
Mexico; Gender Male; R.F.C. PEAJ–841112–
UD1 (Mexico); C.U.R.P.
PEAJ841112HDFRLS06 (Mexico) (individual)
[SDNTK] (Linked To: CARTEL DE JALISCO
NUEVA GENERACION; Linked To: LOS
CUINIS; Linked To: GALLISTICA
DIAMANTE). Designated pursuant to section
805(b)(2) of the Foreign Narcotics Kingpin
Designation Act (‘‘Kingpin Act’’), 21 U.S.C.
1904(b)(2), for materially assisting in, or
providing financial support for or to, or
providing goods or services in support of, the
international narcotics trafficking activities of
the CARTEL DE JALISCO NUEVA
GENERACION and LOS CUINIS; designated
pursuant to section 805(b)(3) of the Kingpin
Act, 21 U.S.C. 1904(b)(3), for being directed
by, or acting for or on behalf of, the CARTEL
DE JALISCO NUEVA GENERACION and LOS
CUINIS.

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RCFDB726,
RCFDB728,
RCFDB730,
RCFDB732.

RCFDB727,
RCFDB729,
RCFDB731,

2. LEONE MARTINEZ, Miguel Jose (a.k.a.
LEONE, Miguel), Severo Diaz 38, Col. Ladron
de Guevara, Guadalajara, Jalisco 44600,
Mexico; DOB 16 May 1980; citizen Italy; alt.
citizen Venezuela; website
www.miguelleone.com; Gender Male;
Passport YA1867648 (Italy) (individual)
[SDNTK] (Linked To: LOS CUINIS).
Designated pursuant to section 805(b)(3) of
the Kingpin Act, 21 U.S.C. 1904(b)(3), for
being directed by, or acting for or on behalf
of, LOS CUINIS and Abigael GONZALEZ
VALENCIA.

Entity
1. GALLISTICA DIAMANTE (a.k.a.
GALLISTICA DIAMANTE S.A. DE C.V.; a.k.a.
TICKET PREMIER), Aguascalientes,
Aguascalientes, Mexico; Quinta Los Pirules
Num. Ext. 182, Quinta Los Naranjos, Leon,
Guanajuato 37210, Mexico; website
www.ticketpremier.mx [SDNTK]. Designated
pursuant to section 805(b)(3) of the Kingpin
Act, 21 U.S.C. 1904(b)(3), for being owned,
controlled, or directed by, or acting for or on
behalf of, Jesus PEREZ ALVEAR.
Dated: April 6, 2018.
Andrea M. Gacki,
Acting Director, Office of Foreign Assets
Control.
[FR Doc. 2018–07447 Filed 4–10–18; 8:45 am]
BILLING CODE 4810–AL–P

DEPARTMENT OF VETERANS
AFFAIRS
Privacy Act of 1974; Matching Program
AGENCY:

Department of Veterans Affairs

(VA).
Notice of a modified matching
program.

ACTION:

This re-established computer
matching agreement (CMA) sets forth
the terms, conditions, and safeguards
under which the Internal Revenue
Service (IRS) will disclose return

SUMMARY:

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