FFIEC 051 List of Burden Reducing Revisions

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 Number

RC-B

4.a.(1)

Residential mortgage pass-through securities:
Guaranteed by GNMA (Columns A through D)

RCONG300, RCONG301,
RCONG302, RCONG303

RC-B

4.a.(2)

Residential mortgage pass-through securities:
Issued by FNMA and FHLMC (Columns A through
D)

RCONG304, RCONG305,
RCONG306, RCONG307

RC-F

3.a

RC-F

3.b

RC-F

6.d

SU

8.e

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

RCONA519

RCONA520

RCONC436
RCONC407

Other Impacts to Data Items
Schedule
RC-B

RC-F

Item
4.a.(1) (New)

3 (New)

Item Name
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.
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.

1

MDRM Number
To be determined (TBD) –
4 MDRM Numbers

TBD

Data Items with a New or Increased Reporting Threshold

Schedule RC-T: Increase the threshold for the exemption from reporting Schedule RC-T items 14
through 26 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

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

RIADB906

RIADB907

RIADA479

RIADJ316
RIADA480

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

RC-T

M3.b

RC-T

M3.c

RC-T

M3.d

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

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

RCONB937, RCONB938

2

RCONB933, RCONB934

RCONB935, RCONB936

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)

3

RCONB943, RCONB944