FFIEC 041 List of Burden Reducing Revisions

Appendix C
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.

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

RCON0083

RC-A

2.b

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.

RC-A

3.a

RC-A

3.b

RC-F

3.a

RC-F

3.b

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

RCON0085

RCON0073
RCON0074

RCONA519

RCONA520

RC-F

6.d

RC-N

M5.b.(1)

Loans measured at fair value: Fair value
(Columns A through C)

RCONF664, RCONF665,
RCONF666

RC-N

M5.b.(2)

Loans measured at fair value: Unpaid principal
balance (Columns A through C)

RCONF667, RCONF668,
RCONF669

RC-P

1.a

RCONF066

RC-P

1.b

RC-P

1.c.(1)

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: Openend loans extended under lines of credit:
Total commitment under the lines of credit

1

RCONC436

RCONF067

RCONF670

Schedule

Item

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)

Item Name

MDRM Number

Note: Items 1.a, 1.b, and 1.c.(1) of Schedule RCP 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 RCP 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 RCP 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 RCP will be combined into one data item (new item

2

RCONF671

RCONF068

RCONF069

RCONF672

RCONF673

RCONF070
RCONF071
RCONF674

RCONF675

RCONF072

RCONF073

RCONF676

Schedule

Item

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

2

RC-Q

9

RC-Q

11

RC-Q

12

RC-Q

M3.a.(1)

RC-Q

M3.a.(2)

Item Name

MDRM Number

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: Open-end 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 RCP 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)
Other borrowed money (Columns A through E)

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

3

RCONF677

RIADF184

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

Schedule

Item

Item Name

MDRM Number

RC-Q

M3.a.(4)

RCONF583

RC-Q

M3.a.(5)

Loans measured at fair value: Secured by
multifamily (5 or more) residential properties
Loans measured at fair value: Secured by
nonfarm nonresidential properties

RCONF584

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)).
RC-Q

M3.a.(3)(a)

RC-Q

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

RC-Q

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

RC-Q

M3.c.(1)

RC-Q

M3.c.(2)

RC-Q

M3.c.(3)

RC-Q

M3.c.(4)

RC-Q

M4.a.(1)

RC-Q

M4.a.(2)

RC-Q

M4.a.(4)

RC-Q

M4.a.(5)

Loans measured at fair value: Revolving, openend 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

RCONF580

RCONF581

RCONF582

RCONF586

Loans measured at fair value: Other revolving
credit plans
Loans measured at fair value: Automobile loans

RCONF587

Loans measured at fair value: Other consumer
loans

RCONK208

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

RCONK196

RCONF590

RCONF591
RCONF595

RCONF596

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)).
RC-Q

M4.a.(3)(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

4

RCONF592

Schedule

Item

Item Name

MDRM Number

RC-Q

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

RCONF593

RC-Q

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

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

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

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 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 and G,
of Schedule RC-S will be combined into one
data item (new item 2) for Columns A and G.

5

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

Schedule

Item

Item Name

MDRM Number

RC-S

3

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

RC-S

4.a

Past due loan amounts included in item 1: 30–89
days past due (Columns B through F)

RCONB726, RCONB727,
RCONB728, RCONB729,
RCONB730, RCONB731,
RCONB732
RCONB734, RCONB735,
RCONB736, RCONB737,
RCONB738

RC-S

RC-S

RC-S

4.b

5.a

5.b

RC-S

6.a

RC-S

6.b

RC-S

7.a

RC-S

7.b

RC-S

8.a

RC-S

8.b

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: Chargeoffs (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)
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)

6

RCONB741, RCONB742,
RCONB743, RCONB744,
RCONB745

RIADB748, RIADB749,
RIADB750, RIADB751,
RIADB752

RIADB755, RIADB756,
RIADB757, RIADB758,
RIADB759

RCONB761, RCONB762,
RCONB763
RCONB500, RCONB501,
RCONB502

RCONB764, RCONB765,
RCONB766
RCONB767, RCONB768,
RCONB769
RIADB770, RIADB771,
RIADB772
RIADB773, RIADB774,
RIADB775

Schedule

Item

Item Name

MDRM Number

RC-S

9

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)

RCONB777, RCONB778,
RCONB779, RCONB780,
RCONB781

RC-S

RC-S

RC-S

RC-S

RC-S

RC-V

10

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)

11

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 sellerprovided credit enhancements and not
securitized by the reporting bank (Columns B
through F)

12

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)

M1.a

M1.b

All data items

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)

7

RCONB784, RCONB785,
RCONB786, RCONB787,
RCONB788

RCONB791, RCONB792,
RCONB793, RCONB794,
RCONB795

RCONB798, RCONB799,
RCONB800, RCONB801,
RCONB802

RCONA249

RCONA250

RCONJ982, RCONJ985,

Schedule

Item
reported for
“ABCP
Conduits”
(Column B)

RC-V

1.b

RC-V

1.c

RC-V

1.d

RC-V

1.e

RC-V

1.f

RC-V

1.g

RC-V

1.h

Item Name

MDRM Number

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.

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 (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
RC-V will be included in item 1.k, Other assets

8

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

RCONJ999, RCONK002

RCONK003, RCONK005

Schedule

RC-V

RC-V

RC-V

RC-V

Item

1.i

2.a

2.b

2.c

Item Name

MDRM Number

(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)

RCONK006, RCONK008

RCONK015, RCONK017

RCONK018, RCONK020

RCONK021, RCONK023

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.
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

9

MDRM Number
RCON0082

RCON0070

RC-F

RC-P

RC-P

RC-P

RC-P

RC-P

3 (New)

1 (New)

2 (New)

3 (New)

4 (New)

5 (New)

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

RC-P

6 (New)

RC-Q

M3.a.(1)
(New)

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

M3.a.(2)
(New)

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

RC-Q

RC-Q

M3.c (New)

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

10

To be determined (TBD)

TBD

TBD

TBD

TBD

TBD

TBD

TBD

TBD

TBD

RC-Q

RC-Q

RC-Q

RC-S

RC-S

RC-V

RC-V

M4.a.(1)
(New)

M4.a.(2)
(New)

M4.c (New)

2 (New)

6 (New)

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)

TBD

TBD

TBD

TBD (2 MDRM numbers)

TBD (3 MDRM Numbers)

1.b (New)

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)

TBD (2 MDRM Numbers)

1.c (New)

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)

TBD (2 MDRM Numbers)

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).

11

RC-V

5 (New)

RC-V

6 (New)

Total assets of asset-backed commercial paper
(ABCP) conduit VIEs
Total liabilities of ABCP conduit VIEs

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 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

RC-T

19

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

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

RIADA488

RC-T

25

RC-T

26

Less: Net losses from fiduciary and related
services
Plus: Intracompany income credits for fiduciary
and related services
Net fiduciary and related services income

12

RIADB906

RIADB907

RIADA479

RIADJ316
RIADA480

RIADB911
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)

RCONB931, RCONB932

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)

RCONB937, RCONB938

RC-T

M3.e

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

RCONB939, RCONB940

RC-T

M3.f

RCONB941, RCONB942

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)

RCONB933, RCONB934

RCONB935, RCONB936

RCONB943, RCONB944

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

MDRM Number

RC-S

6 (New)

TBD

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

13

RCONB783, RCONB789

RCONB806

RCONB807

RCONB808

RCONB809

RC-S

M4

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.

14

RCONC407