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pdfBoard of the Governors of the Federal Reserve System
Instructions for the Preparation of
Weekly Report of Selected Assets and Liabilities of
Domestically Chartered Commercial Banks and
U.S. Branches and Agencies of Foreign Banks
Reporting Form FR 2644
Effective June 2018
INSTRUCTIONS FOR PREPARATION OF
Weekly Report of Selected Assets and
Liabilities of Domestically Chartered
Commercial Banks and U.S. Branches and
Agencies of Foreign Banks
FR 2644
General Instructions
Unless otherwise noted, all instructions apply to
FFIEC 031, 041, 051, and 002 reporters.
Purpose of Report
The Weekly Report of Selected Assets and Liabilities
of Domestically Chartered Commercial Banks and
U.S. Branches and Agencies of Foreign Banks
(FR 2644) collects balance sheet data from U.S. domestically chartered commercial banks and U.S. branches
and agencies of foreign banks each week. The data are
used to construct estimates of bank credit, balance
sheet data for the U.S. banking industry, and sources
and uses of banks’ funds, as well as to analyze banking
developments.
Data are made available to the public each week in the
H.8 Statistical Release, Assets and Liabilities of Commercial Banks in the United States. Various measures
constructed from the data are included in highfrequency materials prepared for the Board of Governors and in periodic analyses provided to the Board
and to the Federal Open Market Committee. The data
are also used by other government agencies, the banking industry, the financial press, and others.
Scope
The FR 2644 report is a shortened version of the quarterly reports that are required to be submitted to federal banking supervisory agencies by U.S. domestically
chartered banks and by U.S. branches and agencies of
foreign banks. These quarterly reports-the Report of
Condition and Income (FFIEC 031, 041, or 051) filed
by U.S. domestically chartered banks and the Report
of Assets and Liabilities of U.S. Branches and Agencies of Foreign Banks (FFIEC 002)-are hereafter
referred to as the Call Report(s).
FFIEC 031, 041, and 051 reporters: The FR 2644
report covers only the domestic offices of the reporting
bank: the bank’s head office; all branches located in
the 50 states of the United States, in the District of
Columbia, or on a U.S. military facility wherever
located; and subsidiaries (except Edge and agreement
corporations) located in the 50 states of the United
States or the District of Columbia that are consolidated in the domestic-office Call Report. For purposes
of this report, International Banking Facilities (IBFs)
are considered foreign, not domestic, offices of a
reporting bank.
FFIEC 031 reporters: For U.S. domestically chartered
commercial banks with ‘‘foreign’’ offices (that is,
branches or subsidiaries located in Puerto Rico, in U.S.
territories and possessions, or in foreign countries),
Edge or agreement subsidiaries (including both their
U.S. and their foreign offices), or an IBF, FR 2644
report coverage is the same as the domestic office portion of the Consolidated Reports of Condition and
Income for a Bank with Domestic and Foreign Offices
(FFIEC 031).
FFIEC 041 and 051 reporters: For U.S. domestically
chartered commercial banks with only domestic
offices, FR 2644 report coverage is the same as the
Consolidated Reports of Condition and Income for a
Bank with Domestic Offices Only (FFIEC 041 and
051).
FFIEC 002 reporters: For the purposes of the
FR 2644 report, ‘‘U.S. branches and agencies’’ are
those institutions domiciled in the 50 states of the
United States and the District of Columbia and ‘‘foreign banks’’ are those companies that are organized
under the laws of a foreign (non-U.S.) country, Puerto
Rico, or a U.S. territory or possession that engage in
the business of banking. Unlike data collected on the
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FR 2644
June 2018
General Instructions
FFIEC 002, data collected on this report exclude the
IBFs of the reporting entities.
Preparation of Reports
Report all balances as of the close of business on
Wednesday of each week. All dollar amounts should
be reported to the nearest thousand. With the exceptions of item M.1, “Net unrealized gains (losses) on
available-for-sale securities,” and item M.1.a, “Net
unrealized gains (losses) on available-for-sale securities,
U.S. Treasury and U.S. Government agency obligations, mortgage-backed securities,” no negative entries
are appropriate for this report.
Consolidation and Inter-office
Relationships
FFIEC 031 reporters: For U.S. domestically chartered
banks with ‘‘foreign’’ offices, the basis and instructions
for consolidation correspond to the domestic-office
portion of the FFIEC 031. That is, domestic branches
and majority-owned domestic subsidiaries that meet
the tests of significance (as described in the General
Instructions of the Call Report) are to be fully consolidated line by line on this report. However, accounts of
domestic subsidiaries that are not available on a timely
basis may be consolidated with a lag, or amounts
reported for such subsidiaries may be estimated for use
in the weekly process of consolidation.
Moreover, all individual asset and liability items should
exclude, to the extent possible, the asset and liability
relationships with ‘‘foreign’’ offices. For purposes of
this report, all such relationships and transactions
should be reported on a net basis either in item 5.a,
‘‘Net due from related foreign offices,’’ or in item 9.a,
‘‘Net due to related foreign offices.’’ When line-by-line
exclusion of transactions with foreign offices is not
possible within the given time schedule, amounts to be
excluded may be estimated.
FFIEC 041 and 051 reporters: For U.S. domestically
chartered commercial banks with domestic offices
only, the basis and instructions for consolidation correspond to the FFIEC 041 and 051. That is, domestic
branches and majority-owned domestic subsidiaries
that meet the tests of significance (as described in the
General Instructions of the Call Report) are to be fully
consolidated line by line on this report. However,
accounts of domestic subsidiaries that are not available
on a timely basis may be consolidated with a lag, or
amounts reported for such subsidiaries may be estimated for use in the weekly process of consolidation.
FFIEC 002 reporters: For U.S. branches and agencies
of foreign banks, the basis and instructions for consolidation are identical to those used for reporting the
FFIEC 002. Each designated branch or agency of a
given foreign bank is requested to file a separate report
unless the foreign bank submitted a consolidated
FFIEC 002 for two or more of its offices. In such cases,
a consolidated FR 2644 also should be filed. Respondents should notify their Federal Reserve Bank of any
deviation from this stated consolidation policy.
Moreover, all individual asset and liability items should
exclude the asset and liability relationships with
respondents’ own IBFs. For purposes of this report, all
such relationships and transactions should be reported
on a net basis either in item 5.a, “Net due from related
foreign offices,” or in item 9.a, “Net due to related foreign offices.” When line-by-line exclusion of transactions with IBFs is not possible within the given time
schedule, amounts to be excluded may be estimated.
Mergers and Other Structure Activity
In case of mergers, acquisitions, or large transfers of
assets, respondents should contact their Federal
Reserve Bank. The Federal Reserve Bank will typically
request that the respondent provide special information regarding the effects of mergers and other structure activity on the data contained in this report.
Foreign (non-U.S.) Currency-Denominated
Transactions
Conversion to U.S. dollars. Transactions denominated
in non-U.S. currency must be valued in U.S. dollars
each reporting week at either the exchange rate prevailing on the Tuesday immediately preceding (that is, the
day before) the Wednesday report date (“Tuesday
method”) or the exchange rate prevailing on the
Wednesday report date (“report day method”).
Regardless of which of the above two options is
elected, the exchange rates to be used for this conversion are either the 10:00 a.m. rates quoted for major
currencies by the Federal Reserve Bank of New York
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FR 2644
General Instructions
for customs purposes (refer to: www.ny.frb.org/
markets/fxrates/tenAm.cfm), or some other consistent
series of exchange rate quotations. (If deposits are
issued in European Currency Units (ECU) or some
other currency basket, consistent series of exchange
rate quotations either for the basket unit or for the corresponding individual exchange rates may be used.)
Once respondents choose to value foreign currency
transactions by using either the Tuesday method or the
report day method, they must use that method consistently over time for all Federal Reserve reports. If at
some future time respondents wish to change their
valuation procedure from one of these two methods to
the other, the change must be applied to all Federal
Reserve reports and then used consistently thereafter.
Respondents should notify their Federal Reserve Bank
of any such change.
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FR 2644
January 2018
LINE ITEM INSTRUCTIONS FOR
Weekly Report of Selected Assets and
Liabilities of Domestically Chartered
Commercial Banks and U.S. Branches and
Agencies of Foreign Banks
FR 2644
Definitions of Items
In general, definitions of items on the FR 2644 report
correspond to item definitions on the Call Reports.
Tables that indicate the item-by-item relationship
between the FR 2644 report and the quarterly Reports
of Condition and Income (FFIEC 031, 041, and 051)
and the quarterly Report of Assets and Liabilities of
U.S. Branches and Agencies of Foreign Banks
(FFIEC 002) accompany these instructions.
FFIEC 031 reporters: For U.S. domestically chartered
commercial banks with “foreign” offices, the stated
Call Report references are to the domestic-office portion of the FFIEC 031.
FFIEC 041 reporters: For U.S. domestically chartered
commercial banks with domestic offices only, the
stated Call Report references are to the FFIEC 041.
FFIEC 051 reporters: For U.S. domestically chartered
commercial banks with domestic offices and less than
$1 billion in total assets, the stated Call Report references are to the FFIEC 051.
FFIEC 002 reporters: For U.S. branches and agencies
of foreign banks, since the office coverage of the
FR 2644 report excludes respondents’ own IBFs,
stated Call Report references, unless otherwise indicated, correspond to Column A (Total reporting
branch or agency including its IBF) minus Column B
(IBF only) of the FFIEC 002 report.
For items that correspond exactly to items on the Call
Reports, detailed definitions are not repeated in these
instructions. For such definitions, please refer to the
instructions as well as the glossary on the FFIEC’s
website for preparation of the appropriate Call Report.
(For FFIEC 031 and 041 reporters: https://
www.ffiec.gov/forms031.htm , for FFIEC 051 reporters: https://www.ffiec.gov/forms051.htm, and for
FFIEC 002 reporters: https://www.ffiec.gov/
forms002.htm) For items that do not correspond
exactly to items on the Call Reports, or where additional instructions are needed, specific supplementary
instructions are provided below.
Supplementary Instructions
Item 1. Cash and balances due from depository
institutions.
For all reporters, include cash items in process of collection (including unposted debits and currency and
coin), balances due from both depository institutions
in the U.S. and from banks in foreign countries and
foreign central banks, and balances due from Federal
Reserve Banks (including term deposits).
Item 2. Securities (including securities reported as
trading assets on the Call Report).
FFIEC 031, 041, and 002 reporters: Include in each
component of item 2 all securities of that type that are
either held-to-maturity, available-for-sale, or held as
trading assets and reported as such on the Call Reports
(that is, reported on Call Report Schedule RC-D for
FFIEC 031 and 041 filers or on Call Report Schedule RAL for FFIEC 002 filers).1
FFIEC 031 and 041 reporters: If a domestically chartered bank is not a Call Report Schedule RC-D
reporter but does hold some securities as trading
assets, include those securities in item 5.b, “All other
assets including trading assets,” rather than in item 2.
FFIEC 051 reporters: Include any securities held as
trading assets in item 5.b, “All other assets including
trading assets,” rather than in item 2.
1. Reporters that have adopted ASU 2016-01 should also include
equity securities with readily determinable fair values not held for
trading.
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Line Item Instructions
Item 2.a(1). U.S. Treasury securities and U.S.
Government agency obligations: Mortgage-backed
securities.
For all reporters, include all residential mortgagebacked securities, whether held-to-maturity, availablefor-sale, or held-for-trading, guaranteed by U.S. Government agencies or issued by U.S. Governmentsponsored agencies. Include residential pass-thru
securities and other residential mortgage-backed securities (including CMOs, REMICs, CMO and REMIC
residuals, stripped mortgage-backed securities, and
mortgage-backed commercial paper). Also include
commercial mortgage-backed securities issued by U.S.
Government-sponsored agencies.
Item 2.a(2). U.S. Treasury securities and U.S.
Government agency obligations: Other U.S. Treasury
and U.S. Government agency obligations.
For all reporters, include all obligations, whether heldto- maturity, available-for-sale, or held-for-trading,
other than mortgage-backed securities, issued by U.S.
Government agencies or by U.S. Governmentsponsored agencies.
Item 2.b(1). Other securities: Mortgage-backed
securities.
For all reporters, include all residential mortgagebacked securities, whether held-to-maturity, availablefor-sale, or held-for-trading, issued by non-U.S. Government issuers and by non-U.S. issuers. Include
residential pass-thru securities and other residential
mortgage-backed securities (including CMOs,
REMICs, CMO and REMIC residuals, stripped
mortgage-backed securities, and mortgage-backed
commercial paper). Include those issued by others, but
whose collateral consists of mortgage-backed securities guaranteed or issued by U.S. Government agencies
or U.S. Government-sponsored agencies. Also include
all commercial mortgage-backed securities not issued
by U.S. Government-sponsored agencies.
Item 2.b(2). All other securities.
For all reporters, include all other securities, whether
held-to-maturity, available-for-sale, or held-fortrading, including commercial paper, securities issued
by states and political subdivisions in the U.S., assetbacked securities, other domestic debt securities, foreign debt securities, and investments in mutual funds
and other equity securities with readily determinable
fair values.2 Exclude privately issued mortgagedbacked securities (which are reported in item 2.b(1)).
Also exclude other trading assets; thus, derivatives with
a positive fair value and equity securities without a
readily determinable fair value held for trading are
included in item 5.b, “All other assets including trading assets” and loans held in the trading account are
reported in the appropriate loan category, items 4.a
through 4.f.
Item 3. Federal funds sold and securities purchased
under agreements to resell.
For all reporters, include federal funds sold and securities purchased under agreements to resell with domestically chartered commercial banks and U.S. branches
and agencies of foreign banks and all other entities,
including nonbank brokers and dealers in securities,
thrifts, and any Federal Home Loan Bank.
Item 4. Loans and leases (including loans reported as
trading assets on the Call Report).
For all reporters, all loans should be categorized
according to security, borrower, or purpose. Loans
covering two or more categories are sometimes difficult
to categorize. In such instances, categorize the entire
loan according to the major criterion.
Additionally, in conformity with their treatment on the
Call Reports, each loan item, 4.a through 4.f, should be
reported net of unearned income to the extent possible.
Netting of any remaining unearned income should be
performed on the FR 2644 loan item(s) most likely
responsible for the unearned income. (That is,
FR 2644 loan item(s) 4.a through 4.f should be
reduced judgmentally by the amount of any remaining
unearned income.)
FFIEC 031, 041, and 002 reporters: In addition to loans
reported on Call Report Schedule RC-C for
FFIEC 031 and 041 filers or reported on Call Report
Schedule C for FFIEC 002 filers, include in each loan
item all loans of that type that are held as trading assets
and reported as such on the Call Reports (that is,
reported on Call Report Schedule RC-D for
2. Reporters that have adopted ASU 2016-01 (which includes provisions governing the accounting for investments in equity securities)
should also include equity securities with readily determinable fair values not held for trading.
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Line Item Instructions
FFIEC 031 and 041 filers or on Call Report Schedule RAL for FFIEC 002 filers).
FFIEC 031 and 041 reporters: If a domestically chartered bank is not a Call Report Schedule RC-D
reporter but does hold some loans as trading assets,
include those loans in item 5.b, “All other assets
including trading assets,” rather than in items 4.a
through 4.f.
For 051 reporters: Include any loans held as trading
assets in item 5.b, “All other assets including trading
assets,” rather than in items 4.a through 4.f.
Item 4.a. Real estate loans.
For all reporters, include all loans secured by real estate
(other than those to states and political subdivisions)
regardless of purpose and regardless of whether originated by the reporting bank, purchased from others, or
first or junior lien. Include all such loans held as trading assets.
Item 4.a.(1). Real estate loans: Construction, land
development, and other land loans.
For all reporters, include loans secured by real estate
made to finance (a) land development preparatory to
erecting new structures or (b) the on-site construction
of industrial, commercial, residential, or farm buildings. Include loans for the purpose of constructing
1–4 family residential properties, which will secure the
loan, as well as all construction loans for purposes
other than constructing 1–4 family residential properties. Also include loans for the development of building
lots and loans secured by vacant land. “Construction”
loans include loans for additions or alterations to, and
demolition of, existing structures. Combination
construction-permanent loans are reported in this item
until construction is completed or principal amortization begins, at which time the loans should be reported
in the appropriate category.
Item 4.a.(2). Real estate loans: Secured by farmland.
For all reporters, include loans secured by farmland
and improvements. Farmland includes all land known
to be used or usable for agricultural purposes, such as
crop and livestock production. Farmland includes
grazing or pasture land, whether tillable or not and
whether wooded or not. Include loans secured by
farmland that are guaranteed by the Farmers Home
Administration (FmHA) or by the Small Business
Administration (SBA) and that are extended, serviced,
and collected by any party other than FmHA or SBA.
Item 4.a.(3)(a). Residential real estate loans:
Revolving, open-end loans secured by 1–4 family
residential properties and extended under lines of credit.
For all reporters, include all open-end loans secured by
1–4 family residential properties and extended under
lines of credit. These loans are typically junior liens
accessed by check or credit card.
Item 4.a.(3)(b). Residential real estate loans:
Closed-end loans secured by 1-4 family residential
properties.
For all reporters, include all closed-end loans secured
by 1–4 family residential properties, both first and
junior liens.
Item 4.a.(4). Real estate loans: Secured by multifamily
(5 or more) residential properties.
For all reporters, include loans secured by (a) nonfarm
properties with 5 or more dwelling units in structures
(including apartment buildings and apartment hotels)
used to accommodate households on a permanent
basis; (b) cooperative-type apartment buildings containing 5 or more dwellings units; and (c) 5 or more
housekeeping dwellings with commercial units combined where use is primarily residential.
Item 4.a.(5). Real estate loans: Secured by nonfarm
nonresidential properties.
For all reporters, include loans secured by nonfarm
nonresidential properties such as business and industrial properties, hotels, motels, churches, hospitals,
clubs, lodges, golf courses, “homes” for elderly, and
educational and charitable institutions. Include loans
secured by owner-occupied nonfarm nonresidential
properties for which the primary source of repayment
is the cash flow from the ongoing operations and
activities conducted by the party who owns the property. Also include loans secured by other nonfarm nonresidential properties where the primary source of
repayment (at least 50 percent) is derived from rental
income associated with the property.
This includes loans secured by hotels, motels, assistedliving facilities, mini-storage facilities, and similar
properties. Exclude loans for nonfarm nonresidential
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Line Item Instructions
property construction and land development purposes
(include in item 4.a(1)).
Item 4.b. Loans to, and acceptances of, commercial
banks in the U.S. (including U.S. branches and agencies
of foreign banks).
For all reporters, include all loans (other than those
secured by real estate), including overdrafts, to domestic commercial banks and U.S. branches and agencies
of foreign banks. Include the reporting bank’s own
acceptances discounted and held in its portfolio when
the account party is another depository institution.
Exclude loans to bank holding companies, loans to
foreign banks, and loans to other depository institutions such as savings banks, savings and loan associations, and credit unions (include in item 4.f).
Item 4.c. Commercial and industrial loans.
For all reporters, include loans for commercial and
industrial purposes to sole proprietorships, partnerships, corporations, other business enterprises, and to
individuals, whether secured (other than by real estate)
or unsecured, installment, or single-payment, originated by the reporting bank or purchased from others,
to U.S. and non-U.S. addressees. Include the reporting
bank’s own acceptances that it holds in its portfolio
when the account party is a commercial and industrial
enterprise. Include loans extended under credit cards
and other related plans issued in the name of a commercial and industrial enterprise. Include all such loans
held as trading assets.
Item 4.d.(1). Consumer loans: Credit cards and other
revolving credit plans.
For all reporters, include all extensions of credit to
individuals for household, family, and other personal
expenditures arising from credit cards or from prearranged overdraft plans, whether originated or purchased. Exclude loans secured by real estate (i.e.,
revolving home equity lines of credit) (include in the
appropriate category of item 4.a). Deposits accumulated by borrowers for payment of personal loans
(“hypothecated deposits”) should be netted against
related loans. Include all such loans held as trading
assets.
Item 4.d.(2). Consumer loans: Automobile loans.
For all reporters, include all consumer loans extended
for the purpose of purchasing new and used passenger
cars and other vehicles, such as minivans, pickup
trucks, and sport utility vehicles for personal use.
Exclude consumer loans made for the purchase of
motorcycles, boats, recreational vehicles, golf carts,
and airplanes (include in 4.d(3)). Include both direct
and indirect consumer automobile loans as well as
retail installment paper purchased by the bank from
automobile dealers. This item excludes consumer loans
secured by automobiles already paid for (include in
4.d.(3)). Include all such loans held as trading assets.
Item 4.d.(3). Consumer loans: Other consumer loans
(including single payment and installment loans other
than automobile loans, and all student loans).
For all reporters, include all other loans to individuals
for household, family, and other personal expenditures,
not assessed by credit cards and other revolving credit
plans, including loans to purchase household appliances and mobile homes; home improvement loans
(not secured by real estate); student loans; loans for
medical expenses, vacations, personal taxes, and consolidation of personal debt. Exclude loans to individuals to purchase or carry securities (include in item 4.f)
or for commercial, industrial, and professional purposes (include in item 4.c). Include all such loans held
as trading assets.
Item 4.e. Loans to nondepository financial institutions.
For all reporters, include loans to real estate investment
trusts and mortgage companies that specialize in mortgage loan originations and warehousing or mortgage
servicing. Also include loans to insurance companies,
holding companies of other depository institutions,
finance companies, mortgage finance companies, factors and other financial intermediaries, and short-term
business credit institutions that extend credit to finance
inventories or carry accounts receivables. Include loans
to investment banks and loans to the bank’s own trust
department. Also include loans to other domestic and
foreign financial intermediaries which extend credit for
business purposes. Include all such loans held as trading assets.
Item 4.f. All other loans and leases.
For all reporters, all other loans also include certain
unplanned overdrafts. Overdrafts are either planned or
unplanned. Unplanned overdrafts occur when a
depository institution honors a check or draft drawn
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Line Item Instructions
against a deposit account containing insufficient funds
and there is no advance contractual agreement to
honor the check or draft. Unplanned overdrafts should
be reported in item 4.f, “All other loans and leases,”
except if the overdrawn depositor is a commercial bank
in the United States. Unplanned overdrafts in this
account should be reported in item 4.b, “Loans to, and
acceptances of, commercial banks in the U.S. (including U.S. branches and agencies of foreign banks).”
Planned overdrafts occur when a contractual agreement has been made in advance to allow such credit
extensions. Planned overdrafts should be classified as
loans according to the nature of the overdrawn depositor. For example, a planned overdraft by a nonfinancial firm should be included in item 4.c, “Commercial
and industrial loans.”
For treatment of unearned income, please refer to the
instructions for item 4 above. Include all such loans
held as trading assets.
FFIEC 031 reporters: Include all loans and leases as
reported on Schedule RC-C of the Call Report that
cannot be properly reported in items 4.a(1) through 4.e
of this report. Note that this item includes several items
that are reported separately on the Call Report: (2.b)
loans to other (nonbank) depository institutions in the
U.S.; (3) loans to finance agricultural production and
other loans to farmers; (7) loans to foreign governments and official institutions; (8) obligations (other
than securities and leases) of states and political subdivisions in the U.S., including those secured by real
estate; (9.b.1) loans for purchasing or carrying securities; and(10) lease financing receivables (net of
unearned income). Consistent with the Call Report,
this item includes all loans not elsewhere classified.
FFIEC 041 reporters: Include all loans and leases as
reported on Schedule RC-C of the Call Report that
cannot be properly reported in items 4.a(1) through 4.e
of this report. Note that this item includes several items
that are reported separately on the Call Report: (2.b)
loans to other (nonbank) depository institutions in the
U.S.; (2.c) loans to banks in foreign countries; (3) loans
to finance agricultural production and other loans to
farmers; (8) obligations (other than securities and
leases) of states and political subdivisions in the U.S.,
including those secured by real estate; (9.b.1) loans for
purchasing or carrying securities; and (10) lease financing receivables (net of unearned income). Consistent
with the Call Report, this item includes all loans not
elsewhere classified.
FFIEC 051 reporters: Include all loans and leases as
reported on Schedule RC-C of the Call Report that
cannot be properly reported in items 4.a(1) through 4.e
of this report. Note that this item includes several items
that are reported separately on the Call Report:
(3) loans to finance agricultural production and other
loans to farmers; (8) obligations (other than securities
and leases) of states and political subdivisions in the
U.S., including those secured by real estate; and
(10) lease financing receivables (net of unearned
income). Consistent with the Call Report, this item
includes all loans not elsewhere classified.
FFIEC 002 reporters: Include all loans and leases as
reported on Schedule C of the FFIEC 002 and not
reported in items 4.a(1) through 4.e of this report.
Note that this item includes several items that are
reported separately on the FFIEC 002: (2.b) loans to
other (non-bank) depository institutions in the U.S.;
(2.c) loans to banks in foreign countries; (6) loans to
foreign governments and official institutions; (7) loans
for purchasing or carrying securities; (9) and lease
financing receivables (net of unearned income). Consistent with the FFIEC 002, this item includes loans to
finance agricultural production and other loans to
farmers, obligations (other than securities and leases)
of state and political subdivisions in the U.S., including
those secured by real estate, and all other loans not
elsewhere classified. Unlike the FFIEC 002, this item
excludes loans to individuals for personal expenditures
(report these loans in items 4.d(1), 4.d(2), and
4.d(3) above).
Item 4.g. Allowance for loan and lease losses
FFIEC 031 reporters: For U.S. domestically chartered
commercial banks with foreign offices, IBFs, foreign
branches or subsidiaries, or Edge or agreement subsidiaries, the allowance for loan and lease losses covers
domestic offices only, except to the extent that banks
do not account for loan and lease losses at foreign
offices separately. The amount reported in this item
should match item 4.c on Schedule RC (Balance Sheet)
of the Call Report, net of any amounts in these categories booked at foreign offices.
FFIEC 002 reporters: Report an amount in this item if
such an account has been established; if not, leave
blank.
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Line Item Instructions
Item 5.a. Net due from related foreign offices (if
FFIEC 002 respondent, include head office and other
related depository institutions in the U.S.).
This item is only reported by FFIEC 031 and
FFIEC 002 filers. A balance should be reported in
item 5.a or in item 9.a, but not both.
FFIEC 031 reporters: This item corresponds to Schedule RC-H, item 6, of the Call Report.
FFIEC 002 reporters: For the reporting branch or
agency, report only a single net position in either
item 5.a, “Net due from related foreign offices,” or
item 9.a, “Net due to related foreign offices,” that represents the net position of the reporter relative to its
own foreign offices, Edge and Agreement subsidiaries,
IBFs, own head office, and other related depository
institutions in the U.S. If the single net amount is a net
due from, it should be reported in item 5.a; if the single
net position is a net due to, it should be reported in
item 9.a.
FFIEC 002 reporters: Also include other claims on
nonrelated parties.
Item 6. Total assets.
For all reporters, report this item net of any allowance
for loan and lease losses. This item equals the sum of
items 1 through 4.f, 5.a, and 5.b, minus item 4.g.
FFIEC 002 reporters: For U.S. branches and agencies
of foreign banks with own IBFs, this item may not
equal its counterpart in the FFIEC 002 (Schedule RAL, item 3) owing to the exclusion of the IBFs’
balances on the FR 2644 (except to the extent that they
are included in item 5.a).
Item 7.a. Time deposits of $100,000 or more.
For all reporters, exclude from this item all time deposits issued to deposit brokers in the form of large
($100,000 or more) certificates of deposit that have
been participated out by the brokers in shares of less
than $100,000 (include in item 7.b).
NOTE: Exclude the separate net due from/due to positions of the reporting branch or agency’s own IBF
with related depository institutions other than the
reporter.
FFIEC 031, 041, and 051 reporters: Include all time
certificates of deposit and open-account time deposits
with balances of $100,000 through $250,000 and all
such deposits with balances of more than $250,000.
Item 5.b. All other assets including trading assets.
For all reporters, include premises and fixed assets,
other real estate owned, investments in unconsolidated
subsidiaries and associated companies, direct and indirect investments in real estate ventures, intangible
assets (including goodwill), derivatives with a positive
fair value held for purposes other than trading, and
other assets.
Item 7.b. All other deposits.
For all reporters, the term “deposits” is defined in the
Glossary section of the Call Report instructions.
Transaction accounts include demand deposits. Nontransaction accounts include savings deposits, small
time deposits (less than $100,000), and time deposits
issued to deposit brokers in the form of large ($100,000
or more) certificates of deposit that have been participated out in shares of less than $100,000. Time deposits of $100,000 or more are included in item 7.a.
Additionally, for all reporters, include trading assets
such as derivatives with a positive fair value held for
trading purposes, gold bullion, certificates of deposit,
bankers’ acceptances, equity securities without a readily determinable fair value held for trading, and other
trading assets. Unlike the Call Reports, this item does
not include securities or loans measured at fair value
and reported in trading assets (include in item 2 and
item 4).
FFIEC 031 reporters: This item differs from its counterpart on the FFIEC 031, which includes consolidated
assets for all foreign and domestic offices. This report
covers only assets in domestic offices.
FFIEC 002 reporters: Include credit balances, as
defined in the Glossary section of the 002 instructions.
Item 8. Borrowings (including federal funds purchased
and securities sold under agreements to repurchase and
other borrowed money).
For all reporters, include demand notes issued to the
U.S. Treasury, federal funds purchased and securities
sold under agreements to repurchase, and other borrowed money. Federal funds purchased and securities
sold under agreements to repurchase include those
from domestically chartered commercial banks and
LI-6
June 2018
FR 2644
Line Item Instructions
U.S. branches and agencies of foreign banks and all
other entities, including nonbank brokers and dealers
in securities, thrifts, any Federal Reserve Bank or Federal Home Loan Bank. Borrowings to be included in
this item are equivalent to Call Report items (please
refer to the attached tables, which give item-by-item
comparisons of FR 2644 items with Call Report
items).
Item 9.a. Net due to related foreign offices (if
FFIEC 002 respondent, include head office and other
related depository institutions in the U.S.).
This item is only reported by FFIEC 031 and
FFIEC 002 filers. A balance should be reported in
item 5.a or in item 9.a, but not both.
FFIEC 031 reporters: This item corresponds to Schedule RC-H, item 7, of the Call Report.
FFIEC 002 reporters: For the reporting branch or
agency, report only a single net position in either
item 5.a, “Net due from related foreign offices,” or
item 9.a, “Net due to related foreign offices,” that represents the net position of the reporter relative to its
own foreign offices, Edge and Agreement subsidiaries,
IBFs, own head office, and other related depository
institutions in the U.S. If the single net amount is a net
due from, it should be reported in item 5.a; if the single
net position is a net due to, it should be reported in
item 9.a.
NOTE: Exclude the separate net due from/due to positions of the reporting branch or agency’s own IBF
with related depository institutions other than the
reporter.
Item 9.b. All other liabilities (including subordinated
notes and debentures and trading liabilities).
For all reporters, include subordinated notes and
debentures, net deferred tax liabilities, interest and
other expenses accrued and unpaid, derivatives with a
negative fair value held for purposes other than trading, dividends declared but not yet payable, accounts
payable, allowance for credit losses on off-balance sheet
credit exposures, and other liabilities.
For all reporters, report liabilities from trading activities, including those resulting from sales of assets that
the reporting entity did not own (“short positions”),
derivatives with a negative fair value held for trading
purposes, and any liabilities to which the reporting
entity has applied fair value accounting and manages
for trading purposes.
FFIEC 031 reporters: This item differs from its counterpart on the Call Report, which includes consolidated liabilities for all foreign and domestic offices.
This report covers only liabilities in domestic offices.
Item 10. Total liabilities.
For all reporters, this item equals the sum of items 7.a,
7.b, 8, 9.a and 9.b (that is, the sum of items 7.a through
9.b).
FFIEC 002 reporters: For U.S. branches and agencies
of foreign banks with own IBFs, this item may not
equal its counterpart in the FFIEC 002 (Schedule RAL, item 6) owing to the exclusion of the IBFs’
balances on the FR 2644 (except to the extent that they
are included in item 9.a).
Item M.1. Net unrealized gains (losses) on
available-for-sale securities.
For all reporters, the frequency with which portfolios
of available-for-sale securities are revalued (marked to
market) may differ across reporting banks and
branches and agencies. Those that revalue daily or
weekly should report the appropriate amount each
week in this item; those that revalue less frequently
should report the most recently-available value in this
item until a new value becomes available.
FFIEC 031, 041, and 051 reporters: This item is comparable to item 9.a on Schedule RC-R of the Call Report
for those institutions that make the AOCI opt-out election and item 3 of the same schedule for those that do
not make the election and all advanced approaches
institutions.
FFIEC 031 and 002 reporters: This item applies to securities held in domestic offices only.
Item M.1.a. Net unrealized gains (losses) on
available-for-sale securities, U.S. Treasury and U.S.
Government agency obligations, mortgage-backed
securities.
For all reporters, include that portion of net unrealized
gains (losses) on available-for-sale securities reported in
item M.1 above attributable to those securities
included in item 2.a(1), U.S. Treasury securities and
Government agency obligations, mortgage-backed
LI-7
FR 2644
June 2018
Line Item Instructions
securities. The frequency with which portfolios of
available-for-sale securities are revalued (marked to
market) may differ across reporting banks and
branches and agencies. Those that revalue daily or
weekly should report the appropriate amount each
week in this item; those that revalue less frequently
should report the most-recently available value for this
item until a new value becomes available. In all cases,
items M.1 and M.1.a should be revalued at the same
frequency.
FFIEC 031 and 002 reporters: This item applies to securities held in domestic offices only.
LI-8
June 2018
FR 2644
RELATIONSHIP OF
FR 2644 Items to Items on the
Quarterly Call Reports
FR 2644
FFIEC 031 and RC-D Reporters (For banks with both domestic and foreign offices)
ASSETS
Item 1
RC-A,
Column B, Item 5
Item 2.a(1)
RC-H
RC-D,
Columns A and B, Items 13.a(1) + 13.b(1) +
Domestic office part of Items 4.a + 4.b + 4.d
Item 2.a(2)
RC-H,
RC-D,
Columns A and B, Items 10 + 11 +
Domestic office part of Items 1 + 2
Item 2.b(1)
RC-H,
RC-D,
Columns A and B, Items 13.a(2) + 13.b(2) +
Domestic office part of Items 4.c + 4.e
Item 2.b(2)
RC-H,
RC-D,
Item 3
RC,
RC-H,
Columns A and B, Items 12 + 14 + 15 + Column B, Item 161 +
Domestic office part of Items 3 + 5.a + 5.b + Domestic office part of Item 9 including mutual funds + Domestic
office part of Memoranda, Item 7.a
Item 3.a +
Item 3
Item 4.a(1)
RC-C,
RC-D,
RC-C,
RC-D,
Part 1, Column B, Items 1.a(1) + 1.a(2) +
Domestic office part of Item 6.a(2) including construction, land development, and other land loans
Part 1, Column B, Item 1.b +
Domestic office part of Item 6.a(2) including secured by farmland
Item 4.a(3)(a)
RC-C,
RC-D,
Item 4.a(3)(b)
RC-C,
RC-D,
RC-C,
RC-D,
Part 1, Column B, Item 1.c(1) +
Domestic office part of Item 6.a(1) including revolving, open-end loans secured by 1-4 family residential properties and extended under lines of credit
Part 1, Column B, Items 1.c(2)(a) + 1.c(2)(b) +
Domestic office part of Item 6.a(1) including closed-end loans secured by 1-4 family residential properties
Part 1, Column B, Item 1.d +
Domestic office part of Item 6.a(2) including secured by multifamily (5 or more) residential properties
Item 4.a(5)
RC-C,
RC-D,
Part 1, Column B, Items 1.e(1) + 1.e(2) +
Domestic office part of Item 6.a(2) including secured by nonfarm nonresidential properties
Item 4.b
RC-C,
Part 1, Column B, Item 2.a
Item 4.c
RC-C,
RC-D,
Part 1, Column B, Items 4.a + 4.b +
Domestic office part of Item 6.b
Item 4.d(1)
RC-C,
RC-D,
Part 1, Column B, Items 6.a + 6.b +
Domestic office part of Item 6.c including credit cards and other revolving credit plans
Item 4.d(2)
RC-C,
RC-D,
Part 1, Column B, Item 6.c +
Domestic office part of Item 6.c including automobiles
Item 4.d(3)
RC-C,
RC-D,
Part 1, Column B, Item 6.d +
Domestic office part of Item 6.c including other consumer loans
Item 4.e
RC-C,
RC-D,
Part 1, Column B, Item 9.a +
Domestic office part of Item 6.d including loans to nondepository financial institutions
Item 4.f
RC-C,
RC-D,
Part 1, Column B, Items 2.b + 2.c + 3 + 7 + 8 + 9.b(1) + 9.b(2) + 10 +
Domestic office part of Item 6.d excluding loans to nondepository financial institutions
Item 4.g
RC,
Domestic office part of Item 4.c
Item 5.a
RC-H,
Item 62
Item 5.b
RC,
RC-D,
Domestic office part of Items 6 + 7 + 8 + 9 + 10 + 11 +
Domestic office part of Item 9 excluding mutual funds + Domestic office part of Item 11 - Domestic office part of
Memoranda, Item 7.a
Item 4.a(2)
Item 4.a(4)
REL-1
FR 2644
June 2018
Relationships
FR 2644
FFIEC 031 and RC-D Reporters (For banks with both domestic and foreign offices)
Item 6
RC-H,
Items 62 + 8
LIABILITIES
Item 7.a
RC-E,
Memoranda, Items M.2(c) + M.2(d)
Item 7.b
RC-E,
Columns A and C, Item 7 – Memoranda, Items M.2(c) + M.2(d)
Item 8
RC,
RC-H
Item 14.a +
Items 4 + 5
Item 9.a
RC-H,
Item 72
Item 9.b
RC,
RC-H,
Domestic office part of Items 19 + 20 +
Item 20
Item 10
RC-H,
Items 72 + 9
MEMORANDA
For Reporters with Schedule RC-R, Part 1, Item 3.a equal to 0
Item M.1
RC-R,
Part 1, Domestic office part of Item 3 including net unrealized gains (losses) on available-for-sale securities
Item M.1.a
RC-R,
Part 1, Domestic office part of Item 3 including net unrealized gains (losses) on available-for-sale securities, U.S.
Treasury securities and U.S. Government agency obligations, mortgage-backed securities
For Reporters with Schedule RC-R, Part 1, Item 3.a equal to 1
Item M.1
RC-R,
Part 1, Domestic office part of Item 9.a
Item M.1.a
RC-R,
Part 1, Domestic office part of Item 9.a including net unrealized gains (losses) on available-for-sale securities, U.S.
Treasury securities and U.S. Government agency obligations, mortgage-backed securities
1
Reporters that have adopted ASU 2016-01 should include Schedule RC-H, Item 18.a, rather than Schedule RC-H, Item 16.
2
On Schedule RC-H, an amount is reported in Item 6 or Item 7, but not both.
FR 2644
FFIEC 031 and Non-RC-D Reporters (For banks with both domestic and foreign offices)
ASSETS
Item 1
RC-A,
Column B, Item 5
Item 2.a(1)
RC-H
Columns A and B, Items 13.a(1) + 13.b(1)
Item 2.a(2)
RC-H,
Columns A and B, Items 10 + 11
Item 2.b(1)
RC-H,
Columns A and B, Items 13.a(2) + 13.b(2)
Item 2.b(2)
RC-H,
Columns A and B, Items 12 + 14 + 15 + Column B, Item 161
Item 3
RC,
RC-H,
Item 3.a +
Item 3
Item 4.a(1)
RC-C,
Part 1, Column B, Items 1.a(1) + 1.a(2)
Item 4.a(2)
RC-C,
Part 1, Column B, Item 1.b
Item 4.a(3)(a)
RC-C,
Part 1, Column B, Item 1.c(1)
Item 4.a(3)(b)
RC-C,
Part 1, Column B, Items 1.c(2)(a) + 1.c(2)(b)
Item 4.a(4)
RC-C,
Part 1, Column B, Item 1.d
Item 4.a(5)
RC-C,
Part 1, Column B, Items 1.e(1) + 1.e(2)
Item 4.b
RC-C,
Part 1, Column B, Item 2.a
Item 4.c
RC-C,
Part 1, Column B, Items 4.a + 4.b
Item 4.d(1)
RC-C,
Part 1, Column B, Items 6.a + 6.b
Item 4.d(2)
RC-C,
Part 1, Column B, Item 6.c
REL-2
June 2018
FR 2644
Relationships
FR 2644
FFIEC 031 and Non-RC-D Reporters (For banks with both domestic and foreign offices)
Item 4.d(3)
RC-C,
Part 1, Column B, Item 6.d
Item 4.e
RC-C,
Part 1, Column B, Item 9.a
Item 4.f
RC-C,
Part 1, Column B, Items 2.b + 2.c + 3 + 7 + 8 + 9.b(1) + 9.b(2) + 10
Item 4.g
RC,
Domestic office part of Item 4.c
Item 5.a
RC-H,
Item 62
Item 5.b
RC,
Domestic office part of Items 5 + 6 + 7 + 8 + 9 + 10 + 11
Item 6
RC-H,
Items 62 + 8
LIABILITIES
Item 7.a
RC-E,
Memoranda, Items M.2(c) + M.2(d)
Item 7.b
RC-E,
Columns A and C, Item 7 – Memoranda, Items M.2(c) + M.2(d)
Item 8
RC,
RC-H
Item 14.a +
Items 4 + 5
Item 9.a
RC-H,
Item 72
Item 9.b
RC,
RC-H,
Domestic office part of Items 19 + 20 +
Item 20
Item 10
RC-H,
Items 72 + 9
MEMORANDA
For Reporters with Schedule RC-R, Part 1, Item 3.a equal to 0
Item M.1
RC-R,
Part 1, Domestic office part of Item 3 including net unrealized gains (losses) on available-for-sale securities
Item M.1.a
RC-R,
Part 1, Domestic office part of Item 3 including net unrealized gains (losses) on available-for-sale securities, U.S.
Treasury securities and U.S. Government agency obligations, mortgage-backed securities
For Reporters with Schedule RC-R, Part 1, Item 3.a equal to 1
Item M.1
RC-R,
Part 1, Domestic office part of Item 9.a
Item M.1.a
RC-R,
Part 1, Domestic office part of Item 9.a including net unrealized gains (losses) on available-for-sale securities, U.S.
Treasury securities and U.S. Government agency obligations, mortgage-backed securities
1
Reporters that have adopted ASU 2016-01 should include Schedule RC-H, Item 18.a, rather than Schedule RC-H, Item 16.
2
On Schedule RC-H, an amount is reported in Item 6 or Item 7, but not both.
FR 2644
FFIEC 041 and RC-D Reporters (For banks with domestic offices only and $300 million or more in total assets)
ASSETS
Item 1
RC-A,
Item 5
Item 2.a(1)
RC-B,
RC-D,
Columns A and D, Items 4.a(1) + 4.a(2) + 4.b(1) + 4.c(1)(a) + 4.c(2)(a) +
Items 4.a + 4.b + 4.d
Item 2.a(2)
RC-B,
RC-D,
Columns A and D, Items 1 + 2 +
Items 1 + 2
Item 2.b(1)
RC-B,
RC-D,
Columns A and D, Items 4.a(3) + 4.b(2) + 4.b(3) + 4.c(1)(b) + 4.c(2)(b) +
Items 4.c + 4.e
Item 2.b(2)
RC-B,
RC-D,
Columns A and D, Items 3 + 5.a + 5.b + 6.a + 6.b + Column D, Item 71 +
Items 3 + 5.a + 5.b + Part of Item 9 including mutual funds and equity securities
Item 3
RC,
Items 3.a + 3.b
Item 4.a(1)
RC-C,
RC-D,
Part 1, Column B, Items 1.a(1) + 1.a(2)
Part of Item 6.a(2) including construction, land development, and other land loans
REL-3
FR 2644
June 2018
Relationships
FR 2644
FFIEC 041 and RC-D Reporters (For banks with domestic offices only and $300 million or more in total assets)
Item 4.a(2)
RC-C,
RC-D,
Part 1, Column B, Item 1.b +
Part of Item 6.a(2) including secured by farmland
Item 4.a(3)(a)
RC-C,
RC-D,
Item 4.a(3)(b)
RC-C,
RC-D,
Part 1, Column B, Item 1.c(1) +
Part of Item 6.a(1) including revolving, open-end loans secured by family residential properties and extended
under lines of credit
Part 1, Column B, Items 1.c(2)(a) + 1.c(2)(b) +
Part of Item 6.a(1) including closed-end loans secured by 1-4 family residential properties
Item 4.a(4)
RC-C,
RC-D,
Part 1, Column B, Item 1.d +
Part of Item 6.a(2) including secured by multifamily (5 or more) residential properties
Item 4.a(5)
RC-C,
RC-D,
Part 1, Column B, Items 1.e(1) + 1.e(2) +
Part of Item 6.a(2) including secured by nonfarm nonresidential properties
Item 4.b
RC-C,
Part 1, Column A, Item 2.a
Item 4.c
RC-C,
RC-D,
Part 1, Column B, Item 4 +
Item 6.b
Item 4.d(1)
RC-C,
RC-D,
Part 1, Column B, Items 6.a + 6.b +
Part of Item 6.c including credit cards and other revolving credit plans
Item 4.d(2)
RC-C,
RC-D,
Part 1, Column B, Item 6.c +
Part of Item 6.c including automobiles
Item 4.d(3)
RC-C,
RC-D,
Part 1, Column B, Item 6.d +
Part of Item 6.c including other consumer loans
Item 4.e
RC-C,
RC-D,
Part 1, Column B, Item 9.a +
Part of Item 6.d including loans to nondepository financial institutions
Item 4.f
RC-C,
RC-D,
Part 1, Column A, Items 2.b + 2.c + Column B, Items 3 + 8 + 9.b + 10 +
Part of Item 6.d excluding loans to nondepository financial institutions
Item 4.g
RC,
Item 4.c
Item 5.a
N.A.
Item 5.b
RC,
RC-D,
Items 6 + 7 + 8 + 9 + 10 + 11 +
Part of Item 9 excluding mutual funds and equity securities + Item 11
Item 6
LIABILITIES
Item 7.a
RC,
Item 12
RC-E,
Memoranda, Items M.2(c) + M.2(d)
Item 7.b
RC-E,
Columns A and C, Item 7 – Memoranda, Items M.2(c) + M.2(d)
Item 8
RC,
RC-M,
Items 14.a + 14.b +
Items 5.a(1)(a) + 5.a(1)(b) + 5.a(1)(c) + 5.a(1)(d) + 5.b(1)(a) + 5.b(1)(b) + 5.b(1)(c) + 5.b(1)(d)
Item 9.a
N.A.
Item 9.b
RC,
RC-D,
Items 19 + 20 +
Item 15
Item 10
RC,
Item 21
MEMORANDA
For Reporters with Schedule RC-R, Part 1, Item 3.a equal to 0
Item M.1
RC-R,
Part 1, Part of Item 3 including net unrealized gains (losses) on available-for-sale securities
Item M.1.a
RC-R,
Part 1, Part of Item 3 including net unrealized gains (losses) on available-for-sale securities, U.S. Treasury
securities and U.S. Government agency obligations, mortgage-backed securities
For Reporters with Schedule RC-R, Part 1, Item 3.a equal to 1
Item M.1
RC-R,
Part 1, Item 9.a
REL-4
June 2018
FR 2644
Relationships
FR 2644
FFIEC 041 and RC-D Reporters (For banks with domestic offices only and $300 million or more in total assets)
Item M.1.a
RC-R,
1
Part 1, Part of Item 9.a including net unrealized gains (losses) on available-for-sale securities, U.S. Treasury
securities and U.S. Government agency obligations, mortgage-backed securities
Reporters that have adopted ASU 2016-01 should include Schedule RC, Item 2.c, rather than Schedule RC-B, Column D, Item 7.
FR 2644
FFIEC 041 and Non-RC-D Reporters (For banks with domestic offices only and $300 million or more in total assets)
ASSETS
Item 1
RC-A,
Item 5
Item 2.a(1)
RC-B,
Columns A and D, Items 4.a(1) + 4.a(2) + 4.b(1) + 4.c(1)(a) + 4.c(2)(a)
Item 2.a(2)
RC-B,
Columns A and D, Items 1 + 2
Item 2.b(1)
RC-B,
Columns A and D, Items 4.a(3) + 4.b(2) + 4.b(3) + 4.c(1)(b) + 4.c(2)(b)
Item 2.b(2)
RC-B,
Columns A and D, Items 3 + 5.a + 5.b + 6.a + 6.b + Column D, Item 71
Item 3
RC,
Items 3.a + 3.b
Item 4.a(1)
RC-C,
Part 1, Column B, Items 1.a(1) + 1.a(2)
Item 4.a(2)
RC-C,
Part 1, Column B, Item 1.b
Item 4.a(3)(a)
RC-C,
Part 1, Column B, Item 1.c(1)
Item 4.a(3)(b)
RC-C,
Part 1, Column B, Items 1.c(2)(a) + 1.c(2)(b)
Item 4.a(4)
RC-C,
Part 1, Column B, Item 1.d
Item 4.a(5)
RC-C,
Part 1, Column B, Items 1.e(1) + 1.e(2)
Item 4.b
RC-C,
Part 1, Column A, Item 2.a
Item 4.c
RC-C,
Part 1, Column B, Item 4
Item 4.d(1)
RC-C,
Part 1, Column B, Items 6.a + 6.b
Item 4.d(2)
RC-C,
Part 1, Column B, Item 6.c
Item 4.d(3)
RC-C,
Part 1, Column B, Item 6.d
Item 4.e
RC-C,
Part 1, Column B, Item 9.a
Item 4.f
RC-C,
Part 1, Column A, Items 2.b + 2.c + Column B, Items 3 + 8 + 9.b + 10
Item 4.g
RC,
Item 4.c
Item 5.a
N.A.
Item 5.b
RC,
Items 5 + 6 + 7 + 8 + 9 + 10 + 11
Item 6
RC,
Item 12
LIABILITIES
Item 7.a
RC-E,
Memoranda, Items M.2(c) + M.2(d)
Item 7.b
RC-E,
Columns A and C, Item 7 – Memoranda, Items M.2(c) + M.2(d)
Item 8
RC,
RC-M,
Items 14.a + 14.b +
Items 5.a(1)(a) + 5.a(1)(b) + 5.a(1)(c) + 5.a(1)(d) + 5.b(1)(a) + 5.b(1)(b) + 5.b(1)(c) + 5.b(1)(d)
Item 9.a
N.A.
Item 9.b
RC,
Items 15 + 19 + 20 +
Item 10
RC,
Item 21
MEMORANDA
For Reporters with Schedule RC-R, Part 1, Item 3.a equal to 0
Item M.1
RC-R,
Part 1, Part of Item 3 including net unrealized gains (losses) on available-for-sale securities
REL-5
FR 2644
June 2018
Relationships
FR 2644
FFIEC 041 and Non-RC-D Reporters (For banks with domestic offices only and $300 million or more in total assets)
Item M.1.a
RC-R,
Part 1, Part of Item 3 including net unrealized gains (losses) on available-for-sale securities, U.S. Treasury
securities and U.S. Government agency obligations, mortgage-backed securities
For Reporters with Schedule RC-R, Part 1, Item 3.a equal to 1
Item M.1
RC-R,
Part 1, Item 9.a
Item M.1.a
1
RC-R,
Part 1, Part of Item 9.a including net unrealized gains (losses) on available-for-sale securities, U.S. Treasury
securities and U.S. Government agency obligations, mortgage-backed securities
Reporters that have adopted ASU 2016-01 should include Schedule RC, Item 2.c, rather than Schedule RC-B, Column D, Item 7.
FR 2644
FFIEC 041 and RC-D Reporters (For banks with domestic offices only and less than $300 million in total assets)
ASSETS
Item 1
RC,
Items 1.a + 1.b
Item 2.a(1)
RC-B,
RC-D,
Columns A and D, Items 4.a(1) + 4.a(2) + 4.b(1) + 4.c(1)(a) + 4.c(2)(a) +
Items 4.a + 4.b + 4.d
Item 2.a(2)
RC-B,
RC-D,
Columns A and D, Items 1 + 2 +
Items 1 + 2
Item 2.b(1)
RC-B,
RC-D,
Columns A and D, Items 4.a(3) + 4.b(2) + 4.b(3) + 4.c(1)(b) + 4.c(2)(b) +
Items 4.c + 4.e
Item 2.b(2)
RC-B,
RC-D,
Columns A and D, Items 3 + 5.a + 5.b + 6.a + 6.b + Column D, Item 71 +
Items 3 + 5.a + 5.b + Part of Item 9 including mutual funds and equity securities
Item 3
RC,
Items 3.a + 3.b
Item 4.a(1)
RC-C,
RC-D,
Part 1, Column B, Items 1.a(1) +1.a(2) +
Part of Item 6.a(2) including construction, land development, and other land loans
Item 4.a(2)
RC-C,
RC-D,
Part 1, Column B, Item 1.b +
Part of Item 6.a(2) including secured by farmland
Item 4.a(3)(a)
RC-C,
RC-D,
Item 4.a(3)(b)
RC-C,
RC-D,
Part 1, Column B, Item 1.c(1) +
Part of Item 6.a(1) including revolving, open-end loans secured by 1-4 family residential properties and extended
under lines of credit
Part 1, Column B, Items 1.c(2)(a) + 1.c(2)(b) +
Part of Item 6.a(1) including closed-end loans secured by 1-4 family residential properties
Item 4.a(4)
RC-C,
RC-D,
Part 1, Column B, Item 1.d +
Part of Item 6.a(2) including secured by multifamily (5 or more) residential properties
Item 4.a(5)
RC-C,
RC-D,
Part 1, Column B, Items 1.e(1) +1.e(2) +
Part of Item 6.a(2) including secured by nonfarm nonresidential properties
Item 4.b
RC-C,
Part 1, Column B, Part of Item 2 with commercial banks in the U.S.
Item 4.c
RC-C,
RC-D,
Part 1, Column B, Item 4 +
Item 6.b
Item 4.d(1)
RC-C,
RC-D,
Part 1, Column B, Items 6.a + 6.b +
Part of Items 6.c including credit cards and other revolving credit plans
Item 4.d(2)
RC-C,
RC-D,
Part 1, Column B, Item 6.c +
Part of Item 6.c including automobiles
Item 4.d(3)
RC-C,
RC-D,
Part 1, Column B, Item 6.d +
Part of Item 6.c including other consumer loans
Item 4.e
RC-C,
RC-D,
Part 1, Column B, Item 9.a +
Part of Item 6.d including loans to nondepository financial institutions
Item 4.f
RC-C,
RC-D,
Part 1, Column B, Part of Item 2 with others + Items 3 + 8 + 9.b + 10 +
Part of Item 6.d excluding loans to nondepository financial institutions
REL-6
June 2018
FR 2644
Relationships
FR 2644
FFIEC 041 and RC-D Reporters (For banks with domestic offices only and less than $300 million in total assets)
Item 4.g
RC,
Item 5.a
N.A.
Item 5.b
RC,
RC-D,
Items 6 + 7 + 8 + 9 + 10 + 11 +
Part of Item 9 excluding mutual funds and equity securities + Item 11
Item 6
RC,
Item 12
LIABILITIES
Item 7.a
RC-E,
Memoranda, Items M.2(c) + M.2(d)
Item 7.b
RC-E,
Columns A and C, Item 7 – Memoranda, Items M.2(c) + M.2(d)
Item 8
RC,
RC-M,
Items 14.a + 14.b +
Items 5.a(1)(a) + 5.a(1)(b) + 5.a(1)(c) + 5.a(1)(d) + 5.b(1)(a) + 5.b(1)(b) + 5.b(1)(c) + 5.b(1)(d)
Item 9.a
N.A.
Item 9.b
RC,
RC-D,
Items 19 + 20 +
Item 15
Item 10
RC,
Item 21
MEMORANDA
Item M.1
RC-R,
Part 1, Item 9.a
Item M.1.a
RC-R,
Part 1, Part of Item 9.a including net unrealized gains (losses) on available-for-sale securities, U.S. Treasury
securities and U.S. Government agency obligations, mortgage-backed securities
1
Item 4.c
Reporters that have adopted ASU 2016-01 should include Schedule RC, Item 2.c, rather than Schedule RC-B, Column D, Item 7.
FR 2644
FFIEC 041 and Non-RC-D Reporters (For banks with domestic offices only and less than $300 million in total assets)
ASSETS
Item 1
RC,
Items 1.a + 1.b
Item 2.a(1)
RC-B,
Columns A and D, Items 4.a(1) + 4.a(2) + 4.b(1) + 4.c(1)(a) + 4.c(2)(a)
Item 2.a(2)
RC-B,
Columns A and D, Items 1 + 2
Item 2.b(1)
RC-B,
Columns A and D, Items 4.a(3) + 4.b(2) + 4.b(3) + 4.c(1)(b) + 4.c(2)(b)
Item 2.b(2)
RC-B,
Columns A and D, Items 3 + 5.a + 5.b + 6.a + 6.b + Column D, Item 71
Item 3
RC,
Items 3.a + 3.b
Item 4.a(1)
RC-C,
Part 1, Column B, Items 1.a(1) +1.a(2)
Item 4.a(2)
RC-C,
Part 1, Column B, Item 1.b
Item 4.a(3)(a)
RC-C,
Part 1, Column B, Item 1.c(1)
Item 4.a(3)(b)
RC-C,
Part 1, Column B, Items 1.c(2)(a) + 1.c(2)(b)
Item 4.a(4)
RC-C,
Part 1, Column B, Item 1.d
Item 4.a(5)
RC-C,
Part 1, Column B, Item 1.e(1) + 1.e(2)
Item 4.b
RC-C,
Part 1, Column B, Part of Item 2 with commercial banks in the U.S.
Item 4.c
RC-C,
Part 1, Column B, Item 4
Item 4.d(1)
RC-C,
Part 1, Column B, Items 6.a + 6.b
Item 4.d(2)
RC-C,
Part 1, Column B, Item 6.c
Item 4.d(3)
RC-C,
Part 1, Column B, Item 6.d
Item 4.e
RC-C,
Part 1, Column B, Item 9.a
Item 4.f
RC-C,
Part 1, Column B, Part of Item 2 with others + Items 3 + 8 + 9.b + 10
REL-7
FR 2644
June 2018
Relationships
FR 2644
FFIEC 041 and Non-RC-D Reporters (For banks with domestic offices only and less than $300 million in total assets)
Item 4.g
RC,
Item 5.a
N.A.
Item 4.c
Item 5.b
RC,
Items 5 + 6 + 7 + 8 + 9 + 10 + 11
Item 6
RC,
Item 12
LIABILITIES
Item 7.a
RC-E,
Memoranda, Items M.2(c) + M.2(d)
Item 7.b
RC-E,
Columns A and C, Item 7 – Memoranda, Items M.2(c) + M.2(d)
Item 8
RC,
RC-M,
Items 14.a + 14.b +
Items 5.a(1)(a) + 5.a(1)(b) + 5.a(1)(c) + 5.a(1)(d) + 5.b(1)(a) + 5.b(1)(b) + 5.b(1)(c) + 5.b(1)(d)
Item 9.a
N.A.
Item 9.b
RC,
Items 15 + 19 + 20
Item 10
RC,
Item 21
MEMORANDA
Item M.1
RC-R,
Part 1, Item 9.a
Item M.1.a
RC-R,
Part 1, Part of Item 9.a including net unrealized gains (losses) on available-for-sale securities, U.S. Treasury
securities and U.S. Government agency obligations, mortgage-backed securities
1
Reporters that have adopted ASU 2016-01 should include Schedule RC, Item 2.c, rather than Schedule RC-B, Column D, Item 7.
FR 2644
FFIEC 051 (For banks with domestic offices only and less than $1 Billion in total assets)
ASSETS
Item 1
RC,
Items 1.a + 1.b
Item 2.a(1)
RC-B,
Columns A and D, Items 4.a(1) + 4.b(1) + 4.c(1)(a) + 4.c(2)(a)
Item 2.a(2)
RC-B,
Columns A and D, Items 1 + 2
Item 2.b(1)
RC-B,
Columns A and D, Items 4.a(3) and 4.b(2) + 4.b(3) + 4.c(1)(b) + 4.c(2)(b)
Item 2.b(2)
RC-B,
Columns A and D, Items 3 + 5.a + 5.b + 6.a + 6.b + Column D, Item 71
Item 3
RC,
Items 3.a + 3.b
Item 4.a(1)
RC-C,
Part 1, Items 1.a(1) + 1.a(2)
Item 4.a(2)
RC-C,
Part 1, Item 1.b
Item 4.a(3)(a)
RC-C,
Part 1, Item 1.c(1)
Item 4.a(3)(b)
RC-C,
Part 1, Items 1.c(2)(a) + 1.c(2)(b)
Item 4.a(4)
RC-C,
Part 1, Item 1.d
Item 4.a(5)
RC-C,
Part 1, Item 1.e(1) + 1.e(2)
Item 4.b
RC-C,
Part 1, Part of Item 2 with commercial banks in the U.S.
Item 4.c
RC-C,
Part 1, Item 4
Item 4.d(1)
RC-C,
Part 1, Items 6.a + 6.b
Item 4.d(2)
RC-C,
Part 1, Item 6.c
Item 4.d(3)
RC-C,
Part 1, Item 6.d
Item 4.e
RC-C,
Part 1, Item 9.a
Item 4.f
RC-C
Part 1, Part of Item 2 with others + Items 3 + 8 + 9.b + 10
Item 4.g
RC,
Item 4.c
REL-8
June 2018
FR 2644
Relationships
FR 2644
FFIEC 051 (For banks with domestic offices only and less than $1 Billion in total assets)
Item 5.a
N.A.
Item 5.b
RC,
Items 5 + 6 + 7 + 8 + 9 + 10 + 11
Item 6
LIABILITIES
Item 7.a
RC,
Item 12
RC-E,
Memoranda, Items M.2(c) + M.2(d)
Item 7.b
RC-E,
Columns A and C, Item 7 – Memoranda, Items M.2(c) + M.2(d)
Item 8
RC,
RC-M,
Items 14.a and 14.b +
Items 5.a(1)(a) + 5.a(1)(b) + 5.a(1)(c) + 5.a(1)(d) + 5.b(1)(a) + 5.b(1)(b) + 5.b(1)(c) + 5.b(1)(d)
Item 9.a
N.A.
Item 9.b
RC,
Items 15 + 19 + 20
Item 10
RC,
Item 21
MEMORANDA
Item M.1
RC-R,
Part 1, Item 9.a
Item M.1.a
RC-R,
Part 1, Part of Item 9.a including net unrealized gains (losses) on available-for-sale securities, U.S. Treasury
securities and U.S. Government agency obligations, mortgage-backed securities
1
Reporters that have adopted ASU 2016-01 should include Schedule RC, Item 2.c, rather than Schedule RC-B, Column D, Item 7.
FR 2644
FFIEC 002 (For U.S. branches and agencies of foreign banks)
ASSETS
Item 1
A,
Column A minus Column B, Item 6
Item 2.a(1)
RAL,
Column A minus Column B, Items 1.c(2)(a) + 1.f(2)(a)
Item 2.a(2)
RAL,
Column A, Items 1.b(1) + 1.b(2) + Column A minus Column B, Item 1.f(1)
Item 2.b(1)
RAL,
Column A minus Column B, Items 1.c(2)b + 1.f(2)(b)
Item 2.b(2)
RAL,
Column A minus Column B, Items 1.c(1) + 1.c(3) + 1.c(4) + 1.f(3) + 1.f(4)
Item 3
RAL,
Column A minus Column B, Items 1.d(1)(a) + 1.d(1)(b) + 1.d(1)(c) + 1.d(2)(a) + 1.d(2)(b) + 1.d(2)(c)
Item 4.a(1)
C,
RAL,
Item 4.a(2)
C,
RAL,
Column A minus Column B, Item 1.a +
Memoranda, Column A minus Column B, Part of Item 5.a(2) including construction, land development, and
other land loans
Column A minus Column B, Item 1.b +
Memoranda, Column A minus Column B, Part of Item 5.a(2) including secured by farmland
Item 4.a(3)(a)
C,
RAL,
Item 4.a(3)(b)
C,
RAL,
Item 4.a(4)
C,
RAL,
Item 4.a(5)
C,
RAL,
Part 1, Column A minus Column B, Item 1.c(1) +
Memoranda, Column A minus Column B, Part of Item 5.a(1) including revolving, open-end loans secured by 1-4
family residential properties and extended under lines of credit
Part 1, Column A minus Column B, Item 1.c(2) +
Memoranda, Column A minus Column B, Part of Item 5.a(1) including closed-end loans secured by 1-4 family
residential properties
Part 1, Column A minus Column B, Item 1.d +
Memoranda, Column A minus Column B, Part of Item 5.a(2) including secured by multifamily (5 or more) residential properties
Part 1, Column A minus Column B, Item 1.e +
Memoranda, Column A minus Column B, Part of Item 5.a(2) including secured by nonfarm nonresidential loans
Item 4.b
C,
Part 1, Column A minus Column B, Items 2.a(1) + 2.a(2)
Item 4.c
C,
RAL,
Part 1, Column A minus Column B, Items 4.a + 4.b +
Memoranda, Column A minus Column B, Item 5.b
REL-9
FR 2644
June 2018
Relationships
FR 2644
FFIEC 002 (For U.S. branches and agencies of foreign banks)
Item 4.d(1)
C,
RAL,
Part 1, Column A minus Column B, Part of Item 8 including credit cards and other revolving credit plans +
Memoranda, Column A minus Column B, Part of Item 5.c including credit cards and other revolving credit plans
Item 4.d(2)
C,
RAL,
Part 1, Column A minus Column B, Part of Item 8 including automobile loans +
Memoranda, Column A minus Column B, Part of Item 5.c including automobile loans
Item 4.d(3)
C,
Part 1, Column A minus Column B, Item 8 including other consumer loans (includes single payment and
installment loans other than automobile loans, and all student loans) +
Memoranda, Column A minus Column B, Part of Item 5.c including other consumer loans (includes single
payment and installment loans other than automobile loans, and all student loans)
RAL,
Item 4.e
C,
RAL,
Part 1, Column A minus Column B, Item 3 +
Memoranda, Column A minus Column B, Part of Item 5.c including loans to other financial institutions
Item 4.f
C,
RAL,
Part 1, Column A minus Column B, Items 2.b + 2.c(1) + 2.c(2) + 6 +7 + 8 + 9.a + 9.b +
Memoranda, Column A minus Column B, Part of Item 5.c excluding loans to other financial institutions and
consumer loans
Item 4.g
M,
Domestic office part of Part IV, Item 1
For Reporters with Schedule M, Part I, Item 4 less Schedule M, Part II, Item 1.d less Schedule M, Part II, Item 2 greater than 0
Item 5.a
RAL,
Column A, Item 2.a minus Column B, Item 2.b minus Column A, Item 5.a + Column B, Item 5.b
Else 5.a equals 01
Item 5.b
RAL,
Column A minus Column B, Items 1.f(5) + 1.h
Item 6
RAL,
Column A minus Column B, Item 1.i +
Column A Item 2.a1 minus Column B, Item 2.b1
LIABILITIES
Item 7.a
E,
Memoranda, Item M.1(a)
Item 7.b
E,
Column A, Item 7 + Column C, Item 7 – Memoranda, Item M.1(a)
Item 8
RAL,
Column A minus Column B, Items 4.b(1)(a) + 4.b(1)(b) + 4.b(2)(a) + 4.b(2)(b) + 4.c
For Reporters with Schedule M, Part I, Item 4 less Schedule M, Part II, Item 1.d less Schedule M, Part II, Item 2 less than 0
Item 9.a
RAL,
Column A, Item 5.a minus Column B, Item 5.b minus Column A, Item 2.a + Column B, Item 2.b
Else 9.a equals 01
Item 9.b
RAL,
Column A minus Column B, Items 4.e + 4.f
Item 10
RAL,
Column A minus Column B, Item 4.g +
Column A, Item 5.a1 minus Column B, Item 5.b1
MEMORANDA
Item M.1
RAL,
Memoranda, Column A minus Column B, Item 3.a minus Item 3.b Item 3.a minus Item 3.b
Item M.1.a
RAL,
Memoranda, Column A Minus Column B, Part of Item 3.a minus Item 3.b including U.S. Treasury securities and
U.S. Government agency obligations, mortgage-backed securities
1
On Schedule RAL, an amount is reported in Item 2 or Item 5, but not both.
REL-10
June 2018
FR 2644
| File Type | application/pdf |
| File Modified | 0000-00-00 |
| File Created | 0000-00-00 |