FFIEC 031 List of Burden Reducing Revisions

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

Data Items Removed
Schedule

Item

Item Name

MDRM Number

RC-A

2.a

Balances due from U.S. branches and agencies of
foreign banks (Column A)

RCFD0083

RC-A

2.b

Balances due from other commercial banks in the
U.S. and other depository institutions in the U.S.
(Column A)

RCFD0085

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)

RC-N

M5.b.(2)

RC-P

1.a

RC-P

1.b

RC-P

1.c.(1)

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)
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: Closedend first liens
Retail originations during the quarter of 1–4
family residential mortgage loans for sale: Closedend junior liens
Retail originations during the quarter of 1–4

1

RCFD0073

RCFD0074

RCFDA519

RCFDA520

RCFDC436
RCFDF664, RCFDF665,
RCFDF666
RCFDF667, RCFDF668,
RCFDF669
RCONF066

RCONF067

RCONF670

Schedule

Item

Item Name

MDRM Number

family residential mortgage loans for sale: Openend loans extended under lines of credit:
Total commitment under the lines of credit

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)

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: Openend 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

2

RCONF671

RCONF068

RCONF069

RCONF672

RCONF673

RCONF070
RCONF071
RCONF674

RCONF675

RCONF072
RCONF073
RCONF676

RCONF677

Schedule

Item

Item Name

MDRM Number

RC-P

5.a

RIADF184

RC-P

5.b

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: Open-end 1–4 family
residential mortgage loans extended under lines of
credit

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

M3.a.(2)

RC-Q

M3.a.(4)

RC-Q

M3.a.(5)

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)

RIADF560

RCONF678

RCONF679

RCONF680

RCONF681

RCFDF608
RCONF578
RCONF579
RCONF583

RCONF584

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).
RC-Q

M3.a.(3)(a)

RC-Q

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

RC-Q

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

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)

3

RCONF580

RCONF581

RCONF582

Schedule

Item

RC-Q

M3.b

RC-Q

M3.c.(1)

RC-Q

M3.c.(2)

RC-Q

M3.c.(3)

RC-Q

M3.c.(4)

RC-Q

M3.d

RC-Q

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)

Item Name

MDRM Number

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)
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

4

RCONF585
RCFDF586, RCONF586
RCFDF587, RCONF587
RCFDK196, RCONK196
RCFDK208, RCONK208

RCONF589
RCFDF609
RCONF590

RCONF591
RCONF595

RCONF596

RCONF592

RCONF593

RCONF594

Schedule

Item

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

Item Name

MDRM Number

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 interestonly 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)

5

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

Schedule

Item

Item Name

MDRM Number

RC-S

7.b

RCFDB767, RCFDB768,
RCFDB769

RC-S

8.a

RC-S

8.b

RC-S

9

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 and C)

RC-S

RC-S

RC-S

RC-S

RC-S

10

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)

11

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)

12

M1.a

M1.b

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

6

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

RCFDB784, RCFDB785

RCFDB791, RCFDB792,
RCFDB793, RCFDB794,
RCFDB795

RCFDB798, RCFDB799,
RCFDB800, RCFDB801,
RCFDB802

RCFDA249

RCFDA250

Schedule

Item

Item Name

MDRM Number

appropriate.
RC-V

All data items
reported for
“ABCP
Conduits”
(Column B)

ABCP Conduits (Column B)

RC-V

1.b

RC-V

1.c

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)

RC-V

1.d

RC-V

1.e

RC-V

1.f

RC-V

1.g

RC-V

1.h

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.

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)
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

7

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

RCFDJ999, RCFDK002

RCFDK003, RCFDK005

Schedule

RC-V

RC-V

RC-V

RC-V

Item

Item Name

MDRM Number

1.i

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)

RCFDK006, RCFDK008

2.a

2.b

2.c

Note: Item 1.i, Columns A and C, of Schedule RCV 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)

RCFDK015, RCFDK017

RCFDK018, RCFDK020

RCFDK021, RCFDK023

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).

Other Impacts to Data Items
Schedule
RC-A

RC-A

Item
2 (New)

3 (New)

Item Name
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)

8

MDRM Number
RCFD0082

RCFD0070

RC-F

RC-H

RC-P

RC-P

RC-P

RC-P

RC-P

RC-P

RC-Q

RC-Q

3 (New)

22 (New)

1 (New)

2 (New)

3 (New)

4 (New)

5 (New)

6 (New)

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 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.
Repurchases and indemnifications of 1–4 family
residential mortgage loans during the quarter

M3.a.(1)
(New)

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)

M3.a.(2)
(New)

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

9

To be determined (TBD)

TBD

TBD

TBD

TBD

TBD

TBD

TBD

TBD

TBD

RC-Q

RC-Q

RC-Q

RC-Q

RC-S

RC-S

RC-V

M3.c (New)

M4.a.(1)
(New)

M4.a.(2)
(New)

M4.c (New)

2 (New)

6 (New)

1.b (New)

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

10

TBD

TBD

TBD

TBD

TBD (7 MDRM Numbers)

TBD (3 MDRM Numbers)

TBD (2 MDRM Numbers)

RC-V

1.c (New)

RC-V

5 (New)

RC-V

6 (New)

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

TBD (2 MDRM Numbers)

TBD
TBD

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:
• 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 quarter-end.

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.

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

MDRM Number

RC-T

14

Income from personal trust and agency accounts

RIADB904

RC-T

15.a

RIADB905

RC-T

15.b

RC-T

15.c

RC-T

16

Income from employee benefit and retirementrelated trust and agency accounts: Employee
benefit—defined contribution
Income from employee benefit and retirementrelated trust and agency accounts: Employee
benefit—defined benefit
Income from employee benefit and retirementrelated trust and agency accounts: Other employee
benefit and retirement-related accounts
Income from corporate trust and agency accounts

RC-T

17

RIADJ315

RC-T

18

Income from investment management and
investment advisory agency accounts
Income from foundation and endowment trust and
agency accounts

11

RIADB906

RIADB907

RIADA479

RIADJ316

Schedule

Item

Item Name

MDRM Number

RC-T

19

Income from other fiduciary accounts

RIADA480

RC-T

20

Income from custody and safekeeping accounts

RIADB909

RC-T

21

Other fiduciary and related services income

RIADB910

RC-T

22

Total gross fiduciary and related services income

RIAD4070

RC-T

23

Less: Expenses

RIADC058

RC-T

24

Less: Net losses from fiduciary and related services

RIADA488

RC-T

25

RIADB911

RC-T

26

Plus: Intracompany income credits for fiduciary and
related services
Net fiduciary and related services income

RIADA491

To be completed by banks with collective investment funds and common trust funds with a total market
value of $1 billion or more as of the preceding December 31
Schedule Item
Item Name
MDRM Number
RC-T

M3.a

Collective investment funds and common trust
funds: Domestic equity (Columns A and B)
Collective investment funds and common trust
funds: International/Global equity (Columns A and
B)
Collective investment funds and common trust
funds: Stock/Bond blend (Columns A and B)

RCFDB931, RCFDB932

RC-T

M3.b

RC-T

M3.c

RC-T

M3.d

Collective investment funds and common trust
funds: Taxable bond (Columns A and B)

RCFDB937, RCFDB938

RC-T

M3.e

Collective investment funds and common trust
funds: Municipal bond (Columns A and B)

RCFDB939, RCFDB940

RC-T

M3.f

RCFDB941, RCFDB942

RC-T

M3.g

Collective investment funds and common trust
funds: Short-term investments/Money market
(Columns A and B)
Collective investment funds and common trust
funds: Specialty/Other (Columns A and B)

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)

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

12

RCFDB933, RCFDB934

RCFDB935, RCFDB936

RCFDB943, RCFDB944

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

bank’s holding company
RC-S

M3.a.(2)

RC-S

M3.b.(1)

RC-S

M3.b.(2)

RC-S

M4

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
Outstanding credit card fees and finance charges
included in Schedule RC-S, item 1, column C

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)

13

RCFDB807

RCFDB808

RCFDB809

RCFDC407

MDRM Number
RCFDB726, RCFDB727,
RCFDB728, RCFDB729,
RCFDB730, RCFDB731,
RCFDB732