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pdfSupporting Statement for the
Consolidated Reports of Condition and Income
(FFIEC 031, FFIEC 041, and FFIEC 051; OMB No. 7100-0036)
Reduced Reporting for Covered Depository Institutions
(Docket No. R-1618) (RIN 7100-AF12)
Summary
The Board of Governors of the Federal Reserve System (Board) requests approval from
the Office of Management and Budget (OMB) to extend for three years, with revision, the
Federal Financial Institutions Examination Council (FFIEC) Consolidated Reports of Condition
and Income (Call Reports) (FFIEC 031, FFIEC 041, and FFIEC 051; OMB No. 7100-0036).
These reports are required of state member banks and are filed on a quarterly basis. The
revisions to the Call Reports that are the subject of this request have been approved by the
FFIEC. The Federal Deposit Insurance Corporation (FDIC) and the Office of the Comptroller of
the Currency (OCC) have also submitted a similar request for OMB review to request this
information from banks under their supervision.
The Board requires the information collected on the Call Reports to fulfill its statutory
obligation to supervise state member banks. State member banks are required to file detailed
schedules of assets, liabilities, and capital accounts in the form of a condition report and
summary statement as well as detailed schedules of operating income and expense, sources and
disposition of income, and changes in equity capital.
The Board, FDIC, and OCC (the agencies) through a proposed rule would revise the Call
Reports effective for reports reflecting the March 31, 2019, report date by (1) revising the criteria
for determining whether an institution is eligible to file the FFIEC 051, (2) revising the reporting
frequency and applicability of certain data items in the FFIEC 051, and (3) for covered
depository institutions with total assets of $1 billion or more, but less than $5 billion, adding to
the FFIEC 051 certain data items that these institutions currently report on the FFIEC 041, but
generally with reduced reporting frequency. The current annual burden for the Call Reports is
estimated to be 163,800 hours and the proposed revisions are estimated to decrease the annual
burden by 4,863 hours.
Background and Justification
Banks that are members of the Federal Reserve System are required by section 9(6) of the
Federal Reserve Act (12 U.S.C. 324) to file reports of condition with the Board. The Board,
acting in concert with the other federal banking supervisory agencies through the FFIEC since
1979, requires banks to submit on the quarterly Call Reports such financial data as are needed by
the Federal Reserve System to supervise and regulate banks through monitoring of their financial
condition, ensuring the continued safety of the public’s monies and the overall soundness of the
nation’s financial structure, and for the proper discharge of the Federal Reserve’s monetary
policy responsibilities. The data, which generally is made publicly available by the agencies, is
used not only by the federal government, but also by state and local governments, the banking
industry, securities analysts, and the academic community.
Description of Information Collection
The Call Reports, which consist of the Reports of Condition and Income, collect basic
financial data from commercial banks in the form of a balance sheet, income statement, and
supporting schedules. The Report of Condition contains supporting schedules that provide detail
on assets, liabilities, and capital accounts. The Report of Income contains supporting schedules
that provide detail on income and expenses.
Within the Call Report information collection system as a whole, there are three reporting
forms that apply to different categories of banks: (1) all banks that have domestic and foreign
offices (FFIEC 031), (2) banks with domestic offices only (FFIEC 041), and (3) banks with
domestic offices only and total assets less than $1 billion (FFIEC 051).1
There is no other series of reporting forms that collect this information from all
commercial and savings banks. Although there are other information collections that are similar
to certain items on the Call Reports, the information they collect would be of limited value as a
replacement for the Call Reports. For example, the Board collects various data in connection
with its measurement of monetary aggregates, bank credit, and flow of funds. Reporting banks
supply the Board with detailed information relating to balance sheet accounts such as balances
due from depository institutions, loans, and deposit liabilities. These collections of information,
however, are frequently obtained on a sample basis rather than from all insured banks.
Moreover, these reports are often prepared as of dates other than the last business day of each
quarter, which would seriously limit their comparability. Additionally, institutions below a
certain size are exempt entirely from some Board reporting requirements.
The Board also collects financial data from bank holding companies on a regular basis.
Such data frequently are presented for the holding company on a consolidated basis, including its
banking and nonbanking subsidiaries, and on a parent company only basis. Data collected from
bank holding companies on a consolidated basis reflect aggregate amounts for all subsidiaries
within the organization, including banking and nonbanking subsidiaries, so that the actual dollar
amounts applicable to any banking subsidiary would not be determinable from the holding
company reporting information. Hence, these reporting forms are not a viable replacement for
even a significant portion of the Call Reports since the Board, in its role as supervisor of insured
state member banks, would lack the data necessary to assess the financial condition of individual
banks to determine whether there had been any deterioration in their condition.
1
Prior to March 2001, there were four categories of banks and four reporting forms. The FFIEC 031 was filed by
banks with domestic and foreign offices and the FFIEC 032, FFIEC 033, and FFIEC 034 were filed by banks with
domestic offices only according to the asset size of the bank. Prior to March 2017, there were two categories of
banks and two reporting forms. The FFIEC 031 was filed by banks with domestic and foreign offices and the (2) the
FFIEC 041 was filed by banks with domestic offices only.
2
Banks are required to transmit their Call Report data electronically. Banks do not have to
submit hard copy Call Reports to any federal bank supervisory agency unless specifically
requested to do so.
Proposed Revisions
Overview
First, the agencies are proposing to revise the criteria for determining whether an
institution is eligible to file the FFIEC 051 Call Report to match the criteria in the proposed rule.
While the proposed rule provides for reduced reporting on reports filed for the first and third
calendar quarters, the agencies also propose to revise the eligibility criteria to extend to all
eligible institutions with less than $5 billion in total assets that meet other criteria in the rule the
option to file the FFIEC 051 Call Report for all four calendar quarters. Therefore, if an
institution is eligible to file the FFIEC 051 Call Report for the first and third calendar quarters
pursuant to the rule, the institution also could file the FFIEC 051 Call Report for the second and
fourth calendar quarters provided the institution continues to meet the non-asset-size criteria.
The revisions to the filing eligibility would be made in the General Instructions section of the
Call Report instructions and would include the increase in the asset-size threshold to less than $5
billion in total assets as well as the addition of a criterion to exclude institutions that are treated
as large or highly complex institutions for deposit insurance assessment purposes. The Call
Report instructions currently provide that, beginning with the first quarterly report date following
the effective date of a business combination, a transaction between entities under common
control, or a branch acquisition that is not a business combination involving an institution and
one or more other depository institutions, the resulting institution, regardless of its size prior to
the transaction, must file the FFIEC 041 Call Report if its consolidated total assets after the
consummation of the transaction are $1 billion or more. The agencies are proposing to remove
this provision from the instructions, but the resulting institution may be required to file the
FFIEC 041 Call Report consistent with the reservation of authority in the rule. Based on
June 30, 2018, Call Report data, there were 547 institutions with $1 billion or more, but less than
$5 billion in total assets that likely would meet the definition of “covered depository institution”
in the proposed rule.
Second, the agencies are proposing to revise the reporting frequency and applicability of
certain data items in the FFIEC 051 Call Report. Specifically, the agencies are proposing to
reduce the reporting frequency of certain existing data items in the FFIEC 051 Call Report from
quarterly to semiannual reporting. This proposal would reduce reporting in the first and third
calendar quarters by 502 data items2 or a reduction of approximately 37 percent of the data items
included in the June 30, 2018, FFIEC 051 Call Report.
Third, for covered depository institutions with total assets of $1 billion or more, but less
than $5 billion, the agencies are proposing to add to the FFIEC 051 Call Report certain data
items that these institutions currently report on the FFIEC 041 Call Report, but generally with
reduced reporting frequency. The agencies are proposing to add these items to meet the
2
This number includes 69 data items collected on Schedule RC-T, Fiduciary and Related Services, that are only
reported by certain institutions with fiduciary powers that have fiduciary activity to report.
3
agencies’ data needs and assist the agencies in fulfilling their missions of ensuring the safety and
soundness of depository institutions and the financial system, as well as the protection of
consumer financial rights and providing deposit insurance.
Changes to the Frequency of Data Collection in the FFIEC 051 Call Report
The agencies are proposing to reduce the frequency of the following items on the
FFIEC 051 Call Report from quarterly to semiannual (i.e., these items would be reported in the
June 30 and December 31 Call Reports only):
Schedule RI, Income Statement, Memorandum item 14. Institutions currently report the
amount of other-than-temporary impairment losses on certain debt securities that are
recognized through earnings in this Memorandum item. The agencies do not believe it is
necessary for institutions eligible to file the FFIEC 051 Call Report to continue to provide
this amount on a quarterly basis, as most of these institutions are not currently reporting
losses in this item given current economic conditions. The agencies note that changes in
the accounting for credit losses will eliminate the need for this item for an ever increasing
percentage of institutions through year-end 2022. In the interim, the agencies can review
other-than-temporary impairment information for the first and third calendar quarters, as
necessary, as part of on-site examinations or through other periodic monitoring.
Schedule RC-C, Part I, Loans and Leases, Memorandum items 1.a through 1.f, and
Schedule RC-N, Past Due and Nonaccrual Loans, Leases, and Other Assets,
Memorandum items 1.a through 1.f. Institutions currently report breakdowns of troubled
debt restructurings by loan category, separately for those restructurings in compliance
with their modified terms in Schedule RC-C and those restructurings that are past due 30
days or more or in nonaccrual status in Schedule RC-N. Institutions would still be
required to report the totals for their troubled debt restructurings in Schedule RC-C,
Part I, Memorandum item 1.g, and Schedule RC-N, Memorandum item 1.g, on a
quarterly basis. The agencies do not believe it is necessary for institutions eligible to file
the FFIEC 051 Call Report to continue to provide the breakdowns of troubled debt
restructurings on a quarterly basis. The agencies can review information on troubled debt
restructurings by loan category for the first and third quarters as part of on-site
examinations or through other periodic monitoring, as necessary.
Schedule RC-E, Deposit Liabilities, Memorandum item 1.a. Institutions currently report
the total amount of Individual Retirement Account and Keogh plan deposits in this
Memorandum item. The agencies do not believe it is necessary for institutions eligible to
file the FFIEC 051 Call Report to continue to provide these amounts on a quarterly basis
as this item generally does not fluctuate significantly between quarters for most eligible
institutions. The agencies can review information on these deposits for the first and third
quarters as part of on-site examinations or through other periodic monitoring, as
necessary.
Schedule RC-E, Memorandum item 5. Institutions currently report whether they offer
consumer deposit products in this Memorandum item. The agencies do not believe it is
necessary for institutions eligible to file the FFIEC 051 Call Report to continue to provide
this information on a quarterly basis, as this item does not change frequently for most
eligible institutions.
Schedule RC-M, Memoranda, items 8.a through 8.c. In these items, institutions currently
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report their primary Internet website address, addresses for other websites used to solicit
deposits, and alternate trade names used by the institutions. The agencies do not believe
it is necessary for institutions eligible to file the FFIEC 051 Call Report to continue to
provide this information on a quarterly basis as these items do not change frequently for
most eligible institutions.
Schedule RC-R, Part II, Regulatory Capital Risk-Weighted Assets, items 1 through 25,
columns A through S. In these items, institutions currently report detailed information
about the risk-weighting of various types of assets and other exposures under the
agencies’ regulatory capital rules. Institutions still would need to calculate risk-weighted
assets, maintain appropriate documentation for this calculation, and report items 26
through 31 of Part II, if applicable, on a quarterly basis. The agencies do not believe it is
necessary for institutions eligible to file the FFIEC 051 Call Report to continue to provide
the details of their risk-weighting allocations and calculations in Schedule RC-R, Part II,
on a quarterly basis as the agencies can adequately review regulatory capital calculations
for the first and third calendar quarters as part of on-site examinations or through other
types of periodic monitoring, as necessary.
Schedule RC-R, Part II, Memorandum items 1 through 3, including all subitems and
columns. Institutions currently report detailed information in these items about derivative
exposures that are elements of the risk-weighting process for these exposures. The
agencies do not believe it is necessary for institutions eligible to file the FFIEC 051 Call
Report to continue to report these amounts on a quarterly basis. Generally, institutions
eligible to file the FFIEC 051 Call Report do not have a significant amount of derivatives
contracts, and the agencies can review information about institutions’ risk-weighting
calculations for derivative exposures for the first and third calendar quarters, as
necessary, as part of on-site examinations or through other periodic monitoring.
Schedule RC-T, Fiduciary and Related Services, items 4 through 13, columns A through
D; items 14 through 22; and Memorandum items 3.a through 3.h, for institutions with
total fiduciary assets greater than $250 million but less than or equal to $1 billion, and
gross fiduciary and related services income less than or equal to 10 percent of total
revenue.3 Items 4 through 13 collect breakdowns for managed and non-managed
accounts of the assets and number of accounts by type of fiduciary account. Fiduciary
and related services income by type of fiduciary account is reported in items 14 and 22.
Memorandum item 3 is used for reporting on the number and market value of collective
investment funds. Currently, institutions with total fiduciary assets greater than $250
million or with fiduciary income greater than 10 percent of total revenue must report
these items on a quarterly basis. The proposed change would reduce the reporting of
these items to semiannual for institutions with total fiduciary assets greater than $250
million but less than or equal to $1 billion and with fiduciary income less than or equal to
10 percent of total revenue. Institutions with total fiduciary assets less than or equal to
$250 million that do not meet the fiduciary income test already have reduced reporting
for these items (either through an exemption or annual reporting). The agencies do not
believe it is necessary for institutions eligible to file the FFIEC 051 Call Report with total
fiduciary assets greater than $250 million but less than or equal to $1 billion that do not
3
Total fiduciary assets are measured as of the preceding December 31. Gross fiduciary and related services income
is measured as a percentage of revenue (net interest income plus noninterest income) for the preceding calendar
year.
5
meet the fiduciary income test to continue to provide managed and non-managed account
data and collective investment fund information on a quarterly basis, as these items
generally do not fluctuate significantly between quarters for institutions with fiduciary
assets in this size range. In addition, when quarter-to-quarter and year-over-year
comparisons of an institution’s year-to-date income from fiduciary activities, as reported
in the Call Report income statement, raise supervisory concerns, the agencies can review
information on the composition of fiduciary income for the first and third calendar
quarters as part of on-site examinations or through other periodic monitoring.
Detail for each affected data item described above is shown in Appendix A.
Addition of Data Items to the FFIEC 051 Call Report for Institutions with Total Assets of
$1 Billion or More
The agencies are proposing to add certain data items to the FFIEC 051 Call Report that
would apply only to covered depository institutions with total assets of $1 billion or more. These
items are currently reported by institutions with total assets of $1 billion or more that file the
FFIEC 031 or FFIEC 041 Call Report, but they are not required to be completed by institutions
with less than $1 billion in total assets that file the FFIEC 031, FFIEC 041, or FFIEC 051 Call
Reports. Therefore, the additional data items would not represent new data items for covered
depository institutions with total assets of $1 billion or more, but rather are items carried over
from the FFIEC 041 version of the Call Report, generally using the same definitions and
calculations and with reduced reporting frequency.
Schedule RI, Memorandum items 15.a. through 15.d. These items provide data on the
three key categories of service charges on certain deposit accounts: overdraft-related service
charges on consumer accounts, monthly maintenance charges on consumer accounts, and
consumer ATM fees. The agencies and the Bureau of Consumer Financial Protection (Bureau)
propose to collect these items on an annual reporting frequency as they provide the only
comprehensive data source from which supervisors and policymakers can estimate or evaluate
the composition of consumer deposit account-related fees and how they affect consumers and a
depository institution’s earnings stability. The addition of these items to the Call Report in 2015
has supported the agencies and the Bureau in monitoring these types of transactional costs
incurred by consumers. The data specific to overdraft-related fees is particularly pertinent for
supervisors and policymakers because they compose the majority of consumer deposit service
charges (and for many institutions, of total deposit service charges). Continuing to collect these
data on an annual basis from covered depository institutions with $1 billion or more in total
assets will support the agencies and the Bureau in monitoring these activities and informing any
potential future rulemaking. The agencies are proposing to add these items to the FFIEC 051 on
an annual basis (December 31) for covered depository institutions with total assets of $1 billion
or more that respond affirmatively to the screening question (Schedule RC-E, Memorandum
item 5, regarding whether an institution offers a consumer deposit account product), while
institutions with total assets less than $1 billion will not need to report these items regardless of
their response to the screening question. Institutions with total assets between $1 billion and less
than $5 billion that file the FFIEC 041 Call Report currently report this information quarterly, so
the proposed annual reporting would represent a frequency reduction for institutions filing the
6
FFIEC 051 Call Report, while still meeting the agencies’ need for this information.
Schedule RI-C, Disaggregated Data on the Allowance for Loan and Lease Losses
(ALLL). The agencies are proposing to add a condensed version of the existing FFIEC 041
Schedule RI-C to the FFIEC 051 Call Report and reduce the reporting frequency of this
condensed schedule from quarterly to semiannual (i.e., reported in the June 30 and December 31
Call Reports only). The existing six columns in which institutions report the “recorded
investment” and “related allowance” by loan category and allowance measurement method in
Schedule RI-C in the FFIEC 041 Call Report would be combined into two columns in the
FFIEC 051 Call Report, one for total recorded investment by loan category (sum of existing
Columns A, C, and E) and the other for the total related allowance by loan category (sum of
existing Columns B, D, and F) and any unallocated allowance. Consistent with the agencies’
proposed revisions to the Call Report to address the changes in the accounting for credit losses
resulting from the Financial Accounting Standards Board’s Accounting Standards Update 201613,4 effective for the June 30, 2021, report date, text referencing “recorded investment” and
“allowance for loan and lease losses” in the condensed version of the FFIEC 041 Schedule RI-C
that would be added to the FFIEC 051 reporting form would be changed to “amortized cost” and
“allowance for credit losses” (ACL), respectively.5 From June 30, 2019, through December 31,
2020, the condensed allowance-related information on the FFIEC 051 Call Report and the related
instructions would include guidance stating that institutions that have adopted ASU 2016-13
should report the amortized cost and related ACL by loan category (and any unallocated ACL).
For the transition period from June 30, 2021, through December 31, 2022, the reporting form and
instructions for this condensed allowance-related information would be updated to include
guidance stating that institutions that have not adopted ASU 2016-13 should report the “recorded
investment” and the “allowance for loan and lease losses,” as applicable, in these items. In
addition, consistent with the proposed revisions to address the changes in accounting for credit
losses, the agencies also propose adding data items for institutions to report the disaggregated
allowance balances for each category of held-to-maturity (HTM) securities to the FFIEC 051.
The agencies believe the condensed semiannual information on the composition of ALLL
(allowance for credit losses after adoption of ASU 2016-13) in relation to the total recorded
investment (amortized cost after adoption of ASU 2016-13) for each loan category, and
disaggregated information on HTM securities allowances, is necessary to adequately supervise
covered depository institutions with total assets of $1 billion or more but less than $5 billion.
The information collected in Schedule RI-C as it is proposed to be included in the FFIEC 051
Call Report will support the agencies’ analyses of the allowance and credit risk management.
The data on allowance allocations by loan category, when reviewed in conjunction with the past
due and nonaccrual data reported by loan category in Schedule RC-N, which will continue to be
reported on a quarterly basis, assist the agencies in assessing an institution’s credit risk exposures
and evaluating the appropriateness of the overall level of its ALLL and its allocations by loan
category. If changes in the quarterly past due and nonaccrual data by loan category at individual
institutions in quarters when the disaggregated allowance data would not be reported in the
FFIEC 051 Call Report raise questions about the composition of the allowance, supervisory
follow-up can be undertaken on a case-by-case basis. The agencies note that many institutions
4
See 83 FR 49160 (September 28, 2018).
The amortized cost amounts to be reported would exclude any accrued interest receivable that is reported in
“Other assets” on the Call Report balance sheet.
5
7
with $1 billion or more but less than $5 billion in total assets do not publicly release quarterly
financial statements, which makes the Call Report data the only information regularly available
to the agencies on the composition of the allowance. By providing this detail in the FFIEC 051
Call Report, which supports the identification of changes in the ALLL over time, examiners can
better perform off-site monitoring of activity within the ALLL in periods between examinations
and when planning for examinations.
Schedule RC-E, Memorandum items 6 and 7, including all subitems. Institutions report
disaggregated data on balances in consumer and non-consumer deposit accounts in these items.
These items are critical to the agencies’ and the Bureau’s consumer deposit product monitoring
and rulemaking mandates for several reasons. As noted in the agencies’ 2013 notice6 proposing
the addition of these items to the Call Report, surveys indicate that over 90 percent of U.S.
households maintain at least one deposit account. However, there are no other reliable sources
from which to calculate the amount of funds held in consumer accounts. The data now reported
in these items on the Call Report significantly enhances the ability of the agencies and the
Bureau to monitor how different tiers of banks serve consumers and, specifically, consumer use
of deposit accounts as transactional, savings, and investment vehicles. These data also permit
the agencies to conduct improved assessments of institutional liquidity risk and significantly
enhance the agencies’ ability to assess institutional funding stability. The agencies are proposing
to add these items to the FFIEC 051 on an annual basis (December 31) for institutions with total
assets of $1 billion or more but less than $5 billion that respond affirmatively to the screening
question (Schedule RC-E, Memorandum item 5, regarding whether an institution offers a
consumer deposit account product), while banks with total assets less than $1 billion will not
need to report these items regardless of their response to the screening question. Institutions with
total assets of $1 billion or more but less than $5 billion that file the FFIEC 041 currently report
this information quarterly, so the proposed annual reporting would represent a frequency
reduction for institutions filing the FFIEC 051, while still meeting the agencies’ need for this
information.
Schedule RC-O, Other Data for Deposit Insurance and FICO Assessments, Memorandum
item 2, “Estimated amount of uninsured deposits, including related interest accrued and
unpaid.” The agencies are proposing to add this data item on a quarterly basis for institutions
with total assets of $1 billion or more but less than $5 billion. The FDIC uses this data item for
the calculation of estimated insured deposits, which is the denominator of the Deposit Insurance
Fund (DIF) reserve ratio. (The numerator is the balance of the DIF.) The DIF reserve ratio is a
key measure in assessing the adequacy and viability of the fund and is a driving force behind
setting deposit insurance assessment rate schedules. For example, the FDIC evaluates whether
assessment rates are likely to be sufficient to meet statutory requirements related to the minimum
reserve ratio.7 The FDIC also has established a long-term DIF management plan that adjusts
assessment rate schedules as the reserve ratio reaches certain levels.8 Given that assessment
regulations depend on the DIF reserve ratio, it is important that the best information be used in
estimating insured deposits. This item is necessary for a more accurate calculation of the DIF
6
See 78 FR 12141 (February 21, 2013).
See e.g., 12 U.S.C. 1817 note. Generally, the FDIC shall take such steps as may be necessary for the reserve ratio
of the DIF to reach 1.35 percent of estimated insured deposits by September 30, 2020.
8
See 12 CFR 327.10.
7
8
reserve ratio and to implement related statutory requirements. This information is also important
for safety and soundness purposes. Uninsured deposit data are used to monitor liquidity in a
stress event. The higher the percentage of uninsured deposits to available liquidity sources, the
greater the liquidity risk to an institution as uninsured depositors are more likely to quickly move
funds at risk as a result of negative publicity or other adverse information about the institution.
Detail for each affected data item described above is shown in Appendix B.
The revisions to the FFIEC 051 Call Report described above are proposed to take effect
as of the March 31, 2019, report date. The less than $5 billion asset-size test for determining
eligibility to file the FFIEC 051 Call Report beginning March 31, 2019, would be based on the
total assets reported on an institution’s June 30, 2018, Call Report. An institution eligible to file
the FFIEC 051 Call Report also has the option to file the FFIEC 041 Call Report. For an
institution with less than $5 billion in total assets that qualifies to use the FFIEC 051 Call Report
for the first time as a result of the agencies’ proposal to increase the asset reporting threshold for
the FFIEC 051 Call Report from less than $1 billion to less than $5 billion, and that desires to
use that report form but is unable to do so for the March 31, 2019, Call Report date, the
institution may begin reporting on the FFIEC 051 Call Report as of the June 30, 2019, report
date or in a subsequent calendar quarter of 2019. Alternatively, the institution could wait until
March 31, 2020, to begin reporting on the FFIEC 051 Call Report, assuming it meets the assetsize threshold for eligibility as of June 30, 2019, and meets the non-asset-size criteria as of
March 31, 2020. Beginning in 2020, an institution should file whichever version of the Call
Report it was both eligible and chose to file in the first quarter of that year for the remainder of
that year if it continues to meet the non-asset-size criteria.
Time Schedule for Information Collection and Publication
The Call Reports are collected quarterly as of the end of the last calendar day of March,
June, September, and December. Less frequent collection of Call Reports would reduce the
Federal Reserve’s ability to identify on a timely basis those banks that are experiencing adverse
changes in their condition so that appropriate corrective measures can be implemented to restore
their safety and soundness. State member banks must submit the Call Reports to the appropriate
Federal Reserve Bank within 30 calendar days following the as-of date; a five-day extension is
available to banks with more than one foreign office.
Aggregate data are published in the Federal Reserve Bulletin and the Annual Statistical
Digest. Additionally, data are used in the Uniform Bank Performance Report (UBPR) and the
Annual Report of the FFIEC. Individual respondent data, excluding confidential information,
are available to the public from the National Technical Information Service in Springfield,
Virginia, upon request approximately twelve weeks after the report date. Data are also available
from the FFIEC Central Data Repository Public Data Distribution (CDR PDD) website
(https://cdr.ffiec.gov/public/). Data for the current quarter are made available, shortly after a
bank’s submission, beginning the first calendar day after the report date. Updated or revised data
may replace data already posted at any time thereafter.
9
Legal Status
The Board is authorized to collect information on the Call Reports from state member
banks pursuant to section 9 of the Federal Reserve Act, which requires state member banks to
file reports of condition and of the payment of dividends with the Federal Reserve (12 U.S.C.
324). The obligation for state member banks to respond is mandatory.
Most of the information provided on the Call Reports is made public. However, the
following items are confidential: (1) the FDIC deposit insurance assessment information
reported in response to item 2.g on schedule RI-E, (2) the prepaid deposit insurance assessments
information reported in response to item 6.f on schedule RC-F, and (3) the information regarding
other data for deposit insurance and FICO assessments reported in response to memorandum
items 6-9, 14-15, and 18 on schedule RC-O. It is possible to reverse engineer an institution’s
Capital, Asset Quality, Management, Earnings, Liquidity, and Sensitivity (CAMELS) rating
based on the data reported under the FDIC deposit insurance assessment data item and the
prepaid deposit insurance assessments data item. If this information were publicly available, it
would be possible to determine the state member bank’s CAMELS rating. As a result, this
information is exempt from disclosure under (b)(8), which specifically exempts from disclosure
information “contained in or related to examination, operating, or condition reports prepared by,
on behalf of, or for the use of an agency responsible for the regulation or supervision of financial
institutions” (5 U.S.C. 552(b)(8)). Additionally, this information can be kept confidential under
section (b)(4) of the Freedom of Information Act (5 U.S.C. 552(b)(4)). The release of this
information and information regarding other data for deposit insurance and FICO assessments
reported in response to memorandum items 6-9, 14-15, and 18 on schedule RC-O would likely
cause substantial harm to the competitive position of the institution from whom the information
was obtained if it was released.
Consultation Outside the Agency
On November 19, 2018, the agencies, under the auspices of the FFIEC, published a
notice of proposed rulemaking in the Federal Register (83 FR 58432) requesting public
comment for 60 days on the extension, with revision, of the Call Reports. The comment period
for this notice expires on January 18, 2019.
Estimate of Respondent Burden
The current annual reporting burden for the Call Report is estimated to be 163,800 hours
and would decrease to 158,937 hours as shown in the following table. The average estimated
hours per response for Board FFIEC 051 Call Report filers would decrease from 42.93 hours to
41.75 hours due to the proposed changes. The current estimated burden per response for the
quarterly filings of the Call Report is a weighted average of the three versions of the Call Report
(FFIEC 031, FFIEC 041, and FFIEC 051). Both the weighted average Call Report burden
estimate and the three separate versions of the Call Report vary 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).
10
These reporting requirements represent 1.5 percent of the total Federal Reserve paperwork
burden.
Number of
respondents9
Annual
frequency
Estimated
average hours
per response
Estimated
annual burden
hours
819
4
50.00
163,800
FFIEC 031
18
4
133.93
9,643
FFIEC 041
238
4
58.06
55,273
FFIEC 051
563
4
41.75
94,021
FFIEC 031, FFIEC 041, and
FFIEC 051
Current
Proposed
Total
158,937
Change
(4,863)
The current total annual cost to all state member banks is estimated to be $9,180,990 and with
the proposed revisions would decrease to $8,908,419.10 This estimate represents costs associated
with recurring salary and employee benefits, and expenses associated with software, data
processing, and bank records that are not used internally for management purposes but are
necessary to complete the Call Reports.
Sensitive Questions
This collection of information contains no questions of a sensitive nature, as defined by
OMB guidelines.
Estimate of Cost to the Federal Reserve System
The current cost to the Federal Reserve System for collecting and processing the
FFIEC 031, FFIEC 041, and FFIEC 051 is estimated to be $1,871,500 per year.
9
Of these respondents, 563 are considered small entities as defined by the Small Business Administration (i.e.,
entities with less than $550 million in total assets) www.sba.gov/document/support--table-size-standards.
10
Total cost to the public was estimated using the following formula: percent of staff time, multiplied by annual
burden hours, multiplied by hourly rates (30% Office & Administrative Support at $18, 45% Financial Managers at
$69, 15% Lawyers at $68, and 10% Chief Executives at $94). Hourly rates for each occupational group are the
(rounded) mean hourly wages from the Bureau of Labor and Statistics (BLS), Occupational Employment and Wages
May 2017, published March 30, 2018, www.bls.gov/news.release/ocwage.t01.htm. Occupations are defined using
the BLS Occupational Classification System, www.bls.gov/soc/.
11
Appendix A: Proposed Reductions in Frequency of Collection for the FFIEC 051
The following data items are currently collected on the FFIEC 051 quarterly. The data items are
proposed to be collected semiannually in the June and December reports only.
Schedule Item
RI
M.14
RC-C,
Part I
M.1.a.(1)
RC-C,
Part I
M.1.a.(2)
RC-C,
Part I
M.1.b
RC-C,
Part I
M.1.c
RC-C,
Part I
M.1.d.(1)
RC-C,
Part I
M.1.d.(2)
RC-C,
Part I
M.1.e
RC-C,
Part I
M.1.f
Item Name
Other-than-temporary impairment
losses on held-to-maturity and
available-for-sale debt securities
recognized in earnings
Loans restructured in troubled debt
restructurings (TDRs) that are in
compliance with their modified
terms: 1-4 family residential
construction loans
Loans restructured in TDRs that are
in compliance with their modified
terms: Other construction loans and
all land development and other land
loans
Loans restructured in TDRs that are
in compliance with their modified
terms: Loans secured by 1-4 family
residential properties
Loans restructured in TDRs that are
in compliance with their modified
terms: Secured by multifamily (5 or
more) residential properties
Loans restructured in TDRs that are
in compliance with their modified
terms: Loans secured by owneroccupied nonfarm nonresidential
properties
Loans restructured in TDRs that are
in compliance with their modified
terms: Loans secured by other
nonfarm nonresidential properties
Loans restructured in TDRs that are
in compliance with their modified
terms: Commercial and industrial
loans
Loans restructured in TDRs that are
in compliance with their modified
terms: All other loans (include loans
to individuals for household, family,
and other personal expenditures)
12
MDRM Number(s)
RIADJ321
RCONK158
RCONK159
RCONF576
RCONK160
RCONK161
RCONK162
RCONK256
RCONK165
Schedule Item
RC-C,
M.1.f.(1)
Part I
RC-C,
Part I
M.1.f.(4).(a)
RC-C,
Part I
M.1.f.(4).(b)
RC-C,
Part I
M.1.f.(4).(c)
RC-C,
Part I
M.1.f.(5)
RC-E
M.1.a
RC-E
M.5
RC-M
8.a
RC-M
8.b
RC-M
8.c
Item Name
Loans restructured in TDRs that are
in compliance with their modified
terms: Loans secured by farmland
Loans restructured in TDRs that are
in compliance with their modified
terms: Credit cards
Loans restructured in TDRs that are
in compliance with their modified
terms: Automobile loans
Loans restructured in TDRs that are
in compliance with their modified
terms: Other (includes revolving
credit plans other than credit cards
and other consumer loans)
Loans restructured in TDRs that are
in compliance with their modified
terms: Loans to finance agricultural
production and other loans to
farmers included in Schedule RC-C,
part I, Memorandum item 1.f, above
Total Individual Retirement
Accounts (IRAs) and Keogh Plan
accounts
Does your institution offer one or
more consumer deposit account
products, i.e., transaction account or
nontransaction savings account
deposit products intended primarily
for individuals for personal,
household, or family use?
Uniform Resource Locator (URL) of
the reporting institution’s primary
Internet Web site (home page), if
any (Example:
www.examplebank.com):
URLs of all other public-facing
Internet websites that the reporting
institution uses to accept or solicit
deposits from the public, if any
MDRM Number(s)
RCONK166
RCONK098
RCONK203
RCONK204
RCONK168
RCON6835
RCONP752
TEXT4087
TE01N528, TE02N528,
TE03N528, TE04N528,
TE05N528, TE06N528,
TE07N528, TE08N528,
TE09N528, TE10N528
Trade names other than the reporting TE01N529, TE02N529,
institution’s legal title used to
TE03N529, TE04N529,
identify one or more of the
TE05N529, TE06N529
institution’s physical offices at
which deposits are accepted or
13
Schedule Item
Item Name
solicited from the public, if any
MDRM Number(s)
RC-N
M.1.a.(1)
RCONK105, RCONK106,
RCONK107
RC-N
M.1.a.(2)
RC-N
M.1.b
RC-N
M.1.c
RC-N
M.1.d.(1)
RC-N
M.1.d.(2)
RC-N
M.1.e
RC-N
M.1.f
RC-N
M.1.f.(1)
RC-N
M.1.f.(4)(a)
Loans restructured in troubled debt
restructurings (TDRs) included in
Schedule RC-N, items 1 through 7,
above: 1-4 family residential
construction loans
Loans restructured in TDRs included
in Schedule RC-N, items 1 through
7, above: Other construction loans
and all land development and other
land loans
Loans restructured in TDRs included
in Schedule RC-N, items 1 through
7, above: Loans secured by 1-4
family residential properties
Loans restructured in TDRs included
in Schedule RC-N, items 1 through
7, above: Secured by multifamily (5
or more) residential properties
Loans restructured in TDRs included
in Schedule RC-N, items 1 through
7, above: Loans secured by owneroccupied nonfarm nonresidential
properties
Loans restructured in TDRs included
in Schedule RC-N, items 1 through
7, above: Loans secured by other
nonfarm nonresidential properties
Loans restructured in TDRs included
in Schedule RC-N, items 1 through
7, above: Commercial and industrial
loans
Loans restructured in TDRs included
in Schedule RC-N, items 1 through
7, above: All other loans (include
loans to individuals for household,
family, and other personal
expenditures)
Loans restructured in TDRs included
in Schedule RC-N, items 1 through
7, above: Loans secured by farmland
Loans restructured in TDRs included
in Schedule RC-N, items 1 through
7, above: Credit cards
14
RCONK108, RCONK109,
RCONK110
RCONF661, RCONF662,
RCONF663
RCONK111, RCONK112,
RCONK113
RCONK114, RCONK115,
RCONK116
RCONK117, RCONK118,
RCONK119
RCONK257, RCONK258,
RCONK259
RCONK126, RCONK127,
RCONK128
RCONK130, RCONK131,
RCONK132
RCONK274, RCONK275,
RCONK276
Schedule Item
RC-N
M.1.f.(4)(b)
Item Name
Loans restructured in TDRs included
in Schedule RC-N, items 1 through
7, above: Automobile loans
Loans restructured in TDRs included
in Schedule RC-N, items 1 through
7, above: Other (includes revolving
credit plans other than credit cards
and other consumer loans)
Loans restructured in TDRs included
in Schedule RC-N, items 1 through
7, above: Loans to finance
agricultural production and other
loans to farmers
Cash and balances due from
depository institutions
RC-N
M.1.f.(4)(c)
RC-N
M.1.f.(5)
RC-R,
Part II
1
RC-R,
Part II
2.a
Held-to-maturity securities
RC-R,
Part II
2.b
Available-for-sale securities
RC-R,
Part II
3.a
Federal funds sold
RC-R,
Part II
RC-R,
Part II
3.b
Securities purchased under
agreements to resell
Loans and leases held for sale:
Residential mortgage exposures
RC-R,
Part II
4.b
Loans and leases held for sale: High
volatility commercial real estate
exposures
RC-R,
4.c
Loans and leases held for sale:
4.a
15
MDRM Number(s)
RCONK277, RCONK278,
RCONK279
RCONK280, RCONK281,
RCONK282
RCONK138, RCONK139,
RCONK140
RCOND957, RCOND958,
RCOND959, RCOND960,
RCONS396, RCONS397,
RCONS398
RCOND961, RCOND962,
RCOND963, RCOND964,
RCOND965, RCONHJ74,
RCONHJ75, RCONS399,
RCONS400
RCOND967, RCOND968,
RCOND969, RCOND970,
RCONH271, RCONH272,
RCONHJ76, RCONHJ77,
RCONJA21, RCONS402,
RCONS403, RCONS405,
RCONS406
RCOND971, RCOND972,
RCOND973, RCOND974,
RCONS410, RCONS411
RCONH171, RCONH172
RCONH173, RCONH273,
RCONH274, RCONS413,
RCONS414, RCONS415,
RCONS416, RCONS417
RCONH174, RCONH175,
RCONH176, RCONH177,
RCONH275, RCONH276,
RCONS419, RCONS420,
RCONS421
RCONH277, RCONH278,
Schedule Item
Part II
Item Name
Exposures past due 90 days or more
or on nonaccrual
RC-R,
Part II
4.d
Loans and leases held for sale: All
other exposures
RC-R,
Part II
5.a
Loans and leases held for
investment: Residential mortgage
exposures
RC-R,
Part II
5.b
Loans and leases held for
investment: High volatility
commercial real estate exposures
RC-R,
Part II
5.c
Loans and leases held for
investment: Exposures past due 90
days or more or on nonaccrual
RC-R,
Part II
5.d
Loans and leases held for
investment: All other exposures
RC-R,
Part II
RC-R,
Part II
6
7
LESS: Allowance for loan and lease
losses
Trading assets
RC-R,
Part II
8
All other assets
16
MDRM Number(s)
RCONHJ78, RCONHJ79,
RCONS423, RCONS424,
RCONS425, RCONS426,
RCONS427, RCONS428,
RCONS429
RCONH279, RCONH280,
RCONHJ80, RCONHJ81,
RCONS431, RCONS432,
RCONS433, RCONS434,
RCONS435, RCONS436,
RCONS437
RCONH178, RCONH281,
RCONH282, RCONS439,
RCONS440, RCONS441,
RCONS442, RCONS443
RCONH179, RCONH180,
RCONH181, RCONH182,
RCONH283, RCONH284,
RCONS445, RCONS446,
RCONS447
RCONH285, RCONH286,
RCONHJ82, RCONHJ83,
RCONS449, RCONS450,
RCONS451, RCONS452,
RCONS453, RCONS454,
RCONS455
RCONH287, RCONH288,
RCONHJ84, RCONHJ85,
RCONS457, RCONS458,
RCONS459, RCONS460,
RCONS461, RCONS462,
RCONS463
RCON3123 (column A),
RCON3123 (column B)
RCOND976, RCOND977,
RCOND978, RCOND979,
RCOND980, RCONH186,
RCONH187, RCONH290,
RCONH291, RCONH292,
RCONHJ86, RCONHJ87,
RCONS466, RCONS467
RCOND981, RCOND982,
RCOND983, RCOND984,
RCOND985, RCONH185,
RCONH188, RCONH294,
Schedule Item
Item Name
RC-R,
Part II
RC-R,
Part II
RC-R,
Part II
8.a
RC-R,
Part II
9.b
RC-R,
Part II
9.c
Separate account bank-owned life
insurance
Default fund contributions to central
counterparties
On-balance sheet securitization
exposures: Held-to-maturity
securities
On-balance sheet securitization
exposures: Available-for-sale
securities
On-balance sheet securitization
exposures: Trading assets
RC-R,
Part II
9.d
RC-R,
Part II
10
RC-R,
Part II
11
RC-R,
Part II
12
RC-R,
Part II
13
RC-R,
Part II
14
RC-R,
Part II
15
8.b
9.a
MDRM Number(s)
RCONH295, RCONHJ88,
RCONHJ89, RCONS469,
RCONS470, RCONS471
RCONH296, RCONH297
RCONH298, RCONH299
RCONS475, RCONS476,
RCONS477, RCONS478,
RCONS479
RCONS480, RCONS481,
RCONS482, RCONS483,
RCONS484
RCONS485, RCONS486,
RCONS487, RCONS488,
RCONS489
On-balance sheet securitization
RCONS490, RCONS491,
exposures: All other on-balance
RCONS492, RCONS493,
sheet securitization exposures
RCONS494
Off-balance sheet securitization
RCONS495, RCONS496,
exposures
RCONS497, RCONS498,
RCONS499
Total balance sheet assets
RCON2170, RCOND987,
RCOND988, RCOND989,
RCOND990, RCONH300,
RCONHJ90, RCONHJ91,
RCONS500, RCONS503,
RCONS505, RCONS506,
RCONS507, RCONS510
Financial standby letters of credit
RCOND991, RCOND992,
RCOND993, RCOND994,
RCOND995, RCOND996,
RCONHJ92, RCONHJ93,
RCONS511
Performance standby letters of credit RCOND997, RCOND998,
and transaction-related contingent
RCOND999, RCONG603,
items
RCONG604, RCONG605,
RCONS512
Commercial and similar letters of
RCONG606, RCONG607,
credit with an original maturity of
RCONG608, RCONG609,
one year or less
RCONG610, RCONG611,
RCONHJ94, RCONHJ95,
RCONS513
Retained recourse on small business RCONG612, RCONG613,
obligations sold with recourse
RCONG614, RCONG615,
17
Schedule Item
Item Name
RC-R,
Part II
16
Repo-style transactions
RC-R,
Part II
17
All other off-balance sheet liabilities
RC-R,
Part II
18.a
Unused commitments: Original
maturity of one year or less
RC-R,
Part II
18.b
Unused commitments: Original
maturity exceeding one year
RC-R,
Part II
RC-R,
Part II
19
20
Unconditionally cancelable
commitments
Over-the-counter derivatives
RC-R,
Part II
21
Centrally cleared derivatives
RC-R,
Part II
22
Unsettled transactions (failed trades)
RC-R,
Part II
23
Total assets, derivatives, off-balance
sheet items, and other items subject
to risk weighting by risk-weight
category
18
MDRM Number(s)
RCONG616, RCONG617,
RCONS514
RCONH301, RCONH302
RCONS515, RCONS516,
RCONS517, RCONS518,
RCONS519, RCONS520,
RCONS521, RCONS522,
RCONS523
RCONG618, RCONG619,
RCONG620, RCONG621,
RCONG622, RCONG623,
RCONS524
RCONH303, RCONH304,
RCONHJ96, RCONHJ97,
RCONS525, RCONS526,
RCONS527, RCONS528,
RCONS529, RCONS530,
RCONS531
RCONG624, RCONG625,
RCONG626, RCONG627,
RCONG628, RCONG629,
RCONH307, RCONH308,
RCONHJ98, RCONHJ99,
RCONS539
RCONS540, RCONS541
RCONH309, RCONH310,
RCONHK00, RCONHK01,
RCONS542, RCONS543,
RCONS544, RCONS545,
RCONS546, RCONS547,
RCONS548
RCONS549, RCONS550,
RCONS551, RCONS552,
RCONS554, RCONS555,
RCONS556, RCONS557
RCONH191, RCONH193,
RCONH194, RCONH195,
RCONK196, RCONH197,
RCONH198, RCONH199,
RCONH200
RCONG630, RCONG631,
RCONG632, RCONG633,
RCONS558, RCONS559,
RCONS560, RCONS561,
Schedule Item
Item Name
RC-R,
Part II
25
Risk-weighted assets by risk-weight
category
RC-R,
Part II
M.1
RC-R,
Part II
M.2.a
RC-R,
Part II
M.2.b
RC-R,
Part II
M.2.c
RC-R,
Part II
M.2.d
RC-R,
Part II
M.2.e
RC-R,
Part II
M.2.f
RC-R,
Part II
RC-R,
Part II
M.2.g
RC-R,
Part II
M.3.b
RC-R,
Part II
M.3.c
Current credit exposure across all
derivative contracts covered by the
regulatory capital rules
Notional principal amounts of overthe-counter derivative contracts:
Interest rate
Notional principal amounts of overthe-counter derivative contracts:
Foreign exchange rate and gold
Notional principal amounts of overthe-counter derivative contracts:
Credit (investment grade reference
asset)
Notional principal amounts of overthe-counter derivative contracts:
Credit (non-investment grade
reference asset)
Notional principal amounts of overthe-counter derivative contracts:
Equity
Notional principal amounts of overthe-counter derivative contracts:
Precious metals (except gold)
Notional principal amounts of overthe-counter derivative contracts:
Notional principal amounts of
centrally cleared derivative
contracts: Interest rate
Notional principal amounts of
centrally cleared derivative
contracts: Foreign exchange rate and
gold
Notional principal amounts of
centrally cleared derivative
contracts: Credit (investment grade
M.3.a
19
MDRM Number(s)
RCONS563, RCONS564,
RCONS565, RCONS566,
RCONS567, RCONS568
RCONG634, RCONG635,
RCONG636, RCONG637,
RCONS569, RCONS570,
RCONS571, RCONS572,
RCONS574, RCONS575,
RCONS576, RCONS577,
RCONS578, RCONS579
RCONG642
RCONS582, RCONS583,
RCONS584
RCONS585, RCONS586,
RCONS587
RCONS588, RCONS589,
RCONS590
RCONS591, RCONS592,
RCONS593
RCONS594, RCONS595,
RCONS596
RCONS597, RCONS598,
RCONS599
RCONS600, RCONS601,
RCONS602
RCONS603, RCONS604,
RCONS605
RCONS606, RCONS607,
RCONS608
RCONS609, RCONS610,
RCONS611
Schedule Item
Item Name
reference asset)
MDRM Number(s)
RC-R,
Part II
M.3.d
RCONS612, RCONS613,
RCONS614
RC-R,
Part II
M.3.e
RC-R,
Part II
M.3.f
RC-R,
Part II
M.3.g
Notional principal amounts of
centrally cleared derivative
contracts: Credit (non-investment
grade reference asset)
Notional principal amounts of
centrally cleared derivative
contracts: Equity
Notional principal amounts of
centrally cleared derivative
contracts: Precious metals (except
gold)
OtherNotional principal amounts of
centrally cleared derivative
contracts: Other
RCONS615, RCONS616,
RCONS617
RCONS618, RCONS619,
RCONS620
RCONS621, RCONS622,
RCONS623
The following data items on Schedule RC-T are currently collected on the FFIEC 051 quarterly
for institutions with total fiduciary assets greater than $250 million (as of the preceding
December 31) or with gross fiduciary and related services income greater than 10 percent of
revenue (net interest income plus noninterest income) for the preceding calendar year.
The data items are proposed to be collected semiannually in the June and December reports only
for institutions with total fiduciary assets greater than $250 million but less than or equal to $1
billion (as of the preceding December 31) that do not meet the fiduciary income test for quarterly
reporting.
Schedule Item
RC-T
4
RC-T
5.a
RC-T
5.b
RC-T
5.c
RC-T
6
RC-T
7
RC-T
8
Item Name
Fiduciary and Related Assets: Personal
trust and agency accounts
Fiduciary and Related Assets: Employee
benefit - defined contribution
Fiduciary and Related Assets: Employee
benefit - defined benefit
Fiduciary and Related Assets: Other
employee benefit and retirement-related
accounts
Fiduciary and Related Assets: Corporate
trust and agency accounts
Fiduciary and Related Assets:
Investment management and investment
advisory agency accounts
Fiduciary and Related Assets:
Foundation and endowment trust and
20
MDRM Number(s)
RCONB868, RCONB869,
RCONB870, RCONB871
RCONB872, RCONB873,
RCONB874, RCONB875
RCONB876, RCONB877,
RCONB878, RCONB879
RCONB880, RCONB881,
RCONB882, RCONB883
RCONB884, RCONB885,
RCONC001, RCONC002
RCONB886, RCONB888,
RCONJ253, RCONJ254
RCONJ255, RCONJ256,
RCONJ257, RCONJ258
Schedule Item
Item Name
agency accounts
MDRM Number(s)
RC-T
9
RC-T
10
RC-T
11
RCONB890, RCONB891,
RCONB892, RCONB893
RCONB894, RCONB895,
RCONB896, RCONB897
RCONB898, RCONB899
RC-T
13
RC-T
14
RC-T
15.a
RC-T
15.b
RC-T
15.c
RC-T
16
RC-T
17
RC-T
18
RC-T
19
RC-T
20
RC-T
21
RC-T
22
RC-T
M.3.a
RC-T
M.3.b
Fiduciary and Related Assets: Other
fiduciary accounts
Fiduciary and Related Assets: Total
fiduciary accounts
Fiduciary and Related Assets: Custody
and safekeeping accounts
Fiduciary and Related Assets: Individual
Retirement Accounts, Health Savings
Accounts, and other similar accounts
(included in items 5.c and 11)
Fiduciary and Related Services Income:
Personal trust and agency accounts
Fiduciary and Related Services Income:
Employee benefit - defined contribution
Fiduciary and Related Services Income:
Employee benefit - defined benefit
Fiduciary and Related Services Income:
Other employee benefit and retirementrelated accounts
Fiduciary and Related Services Income:
Corporate trust and agency accounts
Fiduciary and Related Services Income:
Investment management and investment
advisory agency accounts
Fiduciary and Related Services Income:
Foundation and endowment trust and
agency accounts
Fiduciary and Related Services Income:
Other fiduciary accounts
Fiduciary and Related Services Income:
Custody and safekeeping accounts
Fiduciary and Related Services Income:
Other fiduciary and related services
income
Fiduciary and Related Services Income:
Total gross fiduciary and related
services income
Collective investment funds and
common trust funds: Domestic equity
Collective investment funds and
common trust funds: International/
Global equity
21
RCONJ259, RCONJ260,
RCONJ261, RCONJ262
RIADB904
RIADB905
RIADB906
RIADB907
RIADA479
RIADJ315
RIADJ316
RIADA480
RIADB909
RIADB910
RIAD4070
RCONB931, RCONB932
RCONB933, RCONB934
Schedule Item
RC-T
M.3.c
RC-T
M.3.d
RC-T
M.3.e
RC-T
M.3.f
RC-T
M.3.g
RC-T
M.3.h
Item Name
Collective investment funds and
common trust funds: Stock/ Bond blend
Collective investment funds and
common trust funds: Taxable bond
Collective investment funds and
common trust funds: Municipal bond
Collective investment funds and
common trust funds: Short-term
investments/ Money market
Collective investment funds and
common trust funds: Specialty/ Other
Collective investment funds and
common trust funds: Total collective
investment funds
22
MDRM Number(s)
RCONB935, RCONB936
RCONB937, RCONB938
RCONB939, RCONB940
RCONB941, RCONB942
RCONB943, RCONB944
RCONB945, RCONB946
Appendix B: Data Items to be Collected from Institutions with $1 Billion or More in Total
Assets on the FFIEC 051.
The following data item is currently collected on the FFIEC 041 from institutions with $1 billion
or more in total assets. The data item is proposed to be reported quarterly by institutions with $1
billion or more in total assets on the FFIEC 051.
Schedule Item
RC-O
M.2
Item Name
Estimated amount of uninsured deposits,
including related interest accrued and unpaid
MDRM Number
RCON5597
The following data items are currently collected quarterly on the FFIEC 041 from institutions
with $1 billion or more in total assets. The data items are proposed to be reported on the
FFIEC 051 by institutions with $1 billion or more in total assets with a reduction in the
frequency of collection.
Semiannual Reporting (June and December only)
Schedule Item
RI-C*
1.a
Item Name
Construction loans
RI-C*
1.b
Commercial real estate loans
RI-C*
1.c
Residential real estate loans
RI-C*
2
Commercial loans
RI-C*
3
Credit cards
RI-C*
4
Other consumer loans
RI-C*
5
Unallocated, if any
RI-C*
6
Total
MDRM Numbers
TBD (2 New
MDRM Numbers)
TBD (2 New
MDRM Numbers)
TBD (2 New
MDRM Numbers)
TBD (2 New
MDRM Numbers)
TBD (2 New
MDRM Numbers)
TBD (2 New
MDRM Numbers)
TBD (1 New
MDRM Number)
TBD (2 New
MDRM Numbers)
*The FFIEC 041 Schedule RI-C collects disaggregated data on the allowance for loan and
lease losses by loan category and the related recorded investment based on whether the
reported allowance relates to loans that are individually impaired, purchased credit-impaired,
or collectively evaluated for impairment in six columns. The proposed Schedule RI-C for the
FFIEC 051 will consolidate the disaggregated data into two columns: “Recorded Investment”
(column A) and “Allowance Balance” (column B).
Effective June 30, 2021, the column captions would be changed to “Amortized Cost” (column
A) and “Allowance for Credit Losses” (ACL) (column B). From June 30, 2019, through
23
December 31, 2020, institutions that have adopted Accounting Standards Update No. 201613, “Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses on
Financial Instruments” (ASU 2016-13) would report the amortized cost and related ACL by
loan category in columns A and B, respectively. From June 30, 2021, through December 31,
2022, institutions that have not adopted ASU 2016-13 would report the recorded investment
and related allowance balance by loan category in columns A and B, respectively
Annual Reporting (December only)
Schedule
RI**
Item
M.15.a
RI**
M.15.b
RI**
M.15.c
RI**
M.15.d
RC-E**
M.6.a
RC-E**
M.6.b
RC-E**
M.7.a.(1)
RC-E**
M.7.a.(2)
Item Name
Consumer overdraft-related service
charges levied on those transaction
account and nontransaction savings
account deposit products intended
primarily for individuals for personal,
household, or family use
Consumer account periodic
maintenance charges levied on those
transaction account and nontransaction
savings account deposit products
intended primarily for individuals for
personal, household, or family use
Consumer customer automated teller
machine (ATM) fees levied on those
transaction account and nontransaction
savings account deposit products
intended primarily for individuals for
personal, household, or family use
All other service charges on deposit
accounts
Total deposits in those noninterestbearing transaction account deposit
products intended primarily for
individuals for personal, household, or
family use
Total deposits in those interest-bearing
transaction account deposit products
intended primarily for individuals for
personal, household, or family use
Total deposits in those MMDA deposit
products intended primarily for
individuals for personal, household, or
family use
Deposits in all other MMDAs of
individuals, partnerships, and
corporations
24
MDRM Number
RIADH032
RIADH033
RIADH034
RIADH035
RCONP753
RCONP754
RCONP756
RCONP757
Schedule
RC-E**
Item
M.7.b.(1)
Item Name
MDRM Number
Total deposits in those other savings
RCONP758
deposit account deposit products
intended primarily for individuals for
personal, household, or family use
RC-E**
M.7.b.(2) Deposits in all other savings deposit
RCONP759
accounts of individuals, partnerships,
and corporations
**Items are to be completed by institutions with $1 billion or more in total assets that
answered “Yes” to Schedule RC-E, Memorandum item 5.
The following data items are currently being proposed to be collected quarterly on the
FFIEC 041 by those institutions with $1 billion or more in total assets that have adopted ASU
2016-13.11
For this proposal, the data items are proposed to be reported on the FFIEC 051 by institutions
with $1 billion or more in total assets that have adopted ASU 2016-13 with a reduction in the
frequency of collection.
Semiannual Reporting (June and December only)
Schedule Item
RI-C
7
RI-C
8.a
RI-C
8.b
RI-C
9
RI-C
10
Item Name
Held-to-Maturity: Securities issued by states
and political subdivisions in the U.S.
Held-to-Maturity: Mortgage-backed securities
issued or guaranteed by U.S. Government
agencies or sponsored agencies
Held-to-Maturity: Other mortgage-backed
securities
Held-to-Maturity: Asset-backed securities and
structured financial products
Held-to-Maturity: Other debt securities
RI-C
11
Held-to-Maturity: Total
11
See 83 FR 49160 (September 28, 2018).
25
MDRM Numbers
TBD (1 New
MDRM Number)
TBD (1 New
MDRM Number)
TBD (1 New
MDRM Number)
TBD (1 New
MDRM Number)
TBD (1 New
MDRM Number)
TBD (1 New
MDRM Number)
| File Type | application/pdf |
| File Modified | 2018-11-19 |
| File Created | 2018-11-19 |