FFIEC 041 Consolidated Reports of Condition and Income for a Bank

Reports of Condition and Income (Interagency Call Report)

12.31.2018 FFIEC041_CECL_30 Day FRN v10_2.15.2019

(MA)-Reports of Condition and Income (Interagency Call Report)

OMB: 1557-0081

Document [pdf]
Download: pdf | pdf
FT

FFIEC 041
Draft Reporting Form for Call Report Revisions
Effective March 31, 2019

D

R

A

This draft reporting form reflects revisions, which are subject to change,
addressing the revised accounting for credit losses under the Financial
Accounting Standards Board’s Accounting Standards Update No. 2016-13,
“Financial Instruments – Credit Losses (Topic 326): Measurement of Credit Losses
on Financial Instruments” to the FFIEC 041 Call Report, proposed to take effect
March 31, 2019, as described in the federal banking agencies’ final Paperwork
Reduction Act Federal Register notice published on February 14, 2019.
These proposed Call Report revisions are annotated in red font in the draft
reporting form.

Draft as of February 15, 2019

)HGHUDO)LQDQFLDO,QVWLWXWLRQV([DPLQDWLRQ&RXQFLO

%RDUGRI*RYHUQRUVRIWKH)HGHUDO5HVHUYH6\VWHP20%1XPEHU
)HGHUDO'HSRVLW,QVXUDQFH&RUSRUDWLRQ20%1XPEHU
2IILFHRIWKH&RPSWUROOHURIWKH&XUUHQF\
20%1XPEHU
$SSURYDOH[SLUHV)HEUXDU\
3DJHRI

&RQVROLGDWHG5HSRUWVRI&RQGLWLRQDQG,QFRPHIRU
D%DQNZLWK'RPHVWLF2IILFHV2QO\²)),(&
5HSRUW DW WKH FORVH RI EXVLQHVV March 31, 2019

20190331

7KLV UHSRUW LV UHTXLUHG E\ ODZ  86& †  6WDWH PHPEHU
EDQNV  86& † 6WDWH QRQPHPEHU EDQNV  86& †
1DWLRQDOEDQNVDQG86&†6DYLQJVDVVRFLDWLRQV

8QOHVV WKH FRQWH[W LQGLFDWHV RWKHUZLVH WKH WHUP EDQN LQ WKLV
UHSRUWIRUPUHIHUVWRERWKEDQNVDQGVDYLQJVDVVRFLDWLRQV

5&21

FT

7KLV UHSRUW IRUP LV WR EH ILOHG E\ EDQNV ZLWK GRPHVWLF RIILFHV RQO\
DQG WRWDO FRQVROLGDWHG DVVHWV RI OHVV WKDQ  ELOOLRQ H[FHSW
WKRVHEDQNVWKDWILOHWKH)),(&

127( (DFK EDQN¶V ERDUG RI GLUHFWRUV DQG VHQLRU PDQDJHPHQW DUH
UHVSRQVLEOH IRU HVWDEOLVKLQJ DQG PDLQWDLQLQJ DQ HIIHFWLYH V\VWHP RI
LQWHUQDO FRQWURO LQFOXGLQJ FRQWUROV RYHU WKH 5HSRUWV RI &RQGLWLRQ DQG
,QFRPH 7KH 5HSRUWV RI &RQGLWLRQ DQG ,QFRPH DUH WR EH SUHSDUHG LQ
DFFRUGDQFH ZLWK IHGHUDO UHJXODWRU\ DXWKRULW\ LQVWUXFWLRQV 7KH 5HSRUWV
RI &RQGLWLRQ DQG ,QFRPH PXVW EH VLJQHG E\ WKH &KLHI )LQDQFLDO
2IILFHU &)2 RI WKH UHSRUWLQJ EDQN RU E\ WKH LQGLYLGXDO SHUIRUPLQJ DQ
HTXLYDOHQW IXQFWLRQ DQG DWWHVWHG WR E\ QRW OHVV WKDQ WZR GLUHFWRUV
WUXVWHHV IRU VWDWH QRQPHPEHU EDQNV DQG WKUHH GLUHFWRUV IRU VWDWH
PHPEHU EDQNV QDWLRQDO EDQNV DQG VDYLQJV DVVRFLDWLRQV

:H WKH XQGHUVLJQHG GLUHFWRUV WUXVWHHV DWWHVW WR WKH FRUUHFWQHVV
RI WKH 5HSRUWV RI &RQGLWLRQ DQG ,QFRPH LQFOXGLQJ WKH VXSSRUWLQJ
VFKHGXOHV IRU WKLV UHSRUW GDWH DQG GHFODUH WKDW WKH 5HSRUWV RI
&RQGLWLRQ DQG ,QFRPH KDYH EHHQ H[DPLQHG E\ XV DQG WR WKH EHVW
RI RXU NQRZOHGJH DQG EHOLHI KDYH EHHQ SUHSDUHG LQ FRQIRUPDQFH
ZLWK WKH LQVWUXFWLRQV LVVXHG E\ WKH DSSURSULDWH )HGHUDO UHJXODWRU\
DXWKRULW\ DQG DUH WUXH DQG FRUUHFW

A

, WKH XQGHUVLJQHG &)2 RU HTXLYDOHQW RI WKH QDPHG EDQN DWWHVW
WKDW WKH 5HSRUWV RI &RQGLWLRQ DQG ,QFRPH LQFOXGLQJ WKH VXSSRUWLQJ

VFKHGXOHV IRU WKLV UHSRUW GDWH KDYH EHHQ SUHSDUHG LQ FRQIRU
PDQFH ZLWK WKH LQVWUXFWLRQV LVVXHG E\ WKH DSSURSULDWH )HGHUDO
UHJXODWRU\ DXWKRULW\ DQG DUH WUXH DQG FRUUHFW WR WKH EHVW RI P\
NQRZOHGJHDQGEHOLHI

'LUHFWRU7UXVWHH

6LJQDWXUHRI&KLHI)LQDQFLDO2IILFHURU(TXLYDOHQW

'LUHFWRU7UXVWHH

'DWHRI6LJQDWXUH

'LUHFWRU7UXVWHH

6XEPLVVLRQRI5HSRUWV

R

(DFK EDQN PXVW ILOH LWV 5HSRUWV RI &RQGLWLRQ DQG ,QFRPH &DOO
5HSRUWGDWDE\HLWKHU

D

D8VLQJFRPSXWHUVRIWZDUHWRSUHSDUHLWV&DOO5HSRUWDQGWKHQ
VXEPLWWLQJWKHUHSRUWGDWDGLUHFWO\WRWKH)),(&¶V&HQWUDO'DWD
5HSRVLWRU\ &'5 DQ ,QWHUQHWEDVHG V\VWHP IRU GDWD FROOHF
WLRQKWWSVFGUIILHFJRYFGURU
E&RPSOHWLQJLWV&DOO5HSRUWLQSDSHUIRUPDQGDUUDQJLQJZLWKD
VRIWZDUH YHQGRU RU DQRWKHU SDUW\ WR FRQYHUW WKH GDWD LQWR WKH
HOHFWURQLF IRUPDW WKDW FDQ EH SURFHVVHG E\ WKH &'5 7KH
VRIWZDUH YHQGRU RU RWKHU SDUW\ WKHQ PXVW HOHFWURQLFDOO\ VXEPLW
WKHEDQN¶VGDWDILOHWRWKH&'5
)RU WHFKQLFDO DVVLVWDQFH ZLWK VXEPLVVLRQV WR WKH &'5 SOHDVH
FRQWDFW WKH &'5 +HOS 'HVN E\ WHOHSKRQH DW  &'5 E\
ID[ DW   RU E\ HPDLO DW &'5+HOS#IILHFJRY
)',&&HUWLILFDWH1XPEHU

566'

7R IXOILOO WKH VLJQDWXUH DQG DWWHVWDWLRQ UHTXLUHPHQW IRU WKH 5HSRUWV
RI &RQGLWLRQ DQG ,QFRPH IRU WKLV UHSRUW GDWH DWWDFK \RXU EDQN¶V
FRPSOHWHG VLJQDWXUH SDJH RU D SKRWRFRS\ RU D FRPSXWHU JHQHU
DWHG YHUVLRQ RI WKLV SDJH WR WKH KDUGFRS\ UHFRUG RI WKH GDWD ILOH
VXEPLWWHGWRWKH&'5WKDW\RXUEDQNPXVWSODFHLQLWVILOHV
7KH DSSHDUDQFH RI \RXU EDQN¶V KDUGFRS\ UHFRUG RI WKH VXEPLWWHG
GDWD ILOH QHHG QRW PDWFK H[DFWO\ WKH DSSHDUDQFH RI WKH )),(&¶V
VDPSOH UHSRUW IRUPV EXW VKRXOG VKRZ DW OHDVW WKH FDSWLRQ RI HDFK
&DOO5HSRUWLWHPDQGWKHUHSRUWHGDPRXQW

/HJDO7LWOHRI%DQN566'
&LW\566'
6WDWH $EEUHYLDWLRQ566'

=LS&RGH566'

/HJDO(QWLW\,GHQWLILHU/(,
5HSRUWRQO\LI\RXULQVWLWXWLRQDOUHDG\KDVDQ/(,5&21

7KH HVWLPDWHG DYHUDJH EXUGHQ DVVRFLDWHG ZLWK WKLV LQIRUPDWLRQ FROOHFWLRQ LV  KRXUV SHU UHVSRQGHQW DQG LV H[SHFWHG WR YDU\ E\ LQVWLWXWLRQ GHSHQGLQJ RQ LQGLYLGXDO FLUFXPVWDQFHV %XUGHQ
HVWLPDWHV LQFOXGH WKH WLPH IRU UHYLHZLQJ LQVWUXFWLRQV JDWKHULQJ DQG PDLQWDLQLQJ GDWD LQ WKH UHTXLUHG IRUP DQG FRPSOHWLQJ WKH LQIRUPDWLRQ FROOHFWLRQ EXW H[FOXGH WKH WLPH IRU FRPSLOLQJ DQG
PDLQWDLQLQJ EXVLQHVV UHFRUGV LQ WKH QRUPDO FRXUVH RI D UHVSRQGHQW¶V DFWLYLWLHV $ )HGHUDO DJHQF\ PD\ QRW FRQGXFW RU VSRQVRU DQG DQ RUJDQL]DWLRQ RU D SHUVRQ LV QRW UHTXLUHG WR UHVSRQG WR
D FROOHFWLRQ RI LQIRUPDWLRQ XQOHVV LW GLVSOD\V D FXUUHQWO\ YDOLG 20% FRQWURO QXPEHU &RPPHQWV FRQFHUQLQJ WKH DFFXUDF\ RI WKLV EXUGHQ HVWLPDWH DQG VXJJHVWLRQV IRU UHGXFLQJ WKLV EXUGHQ
VKRXOG EH GLUHFWHG WR WKH 2IILFH RI ,QIRUPDWLRQ DQG 5HJXODWRU\ $IIDLUV 2IILFH RI 0DQDJHPHQW DQG %XGJHW :DVKLQJWRQ '&  DQG WR RQH RI WKH IROORZLQJ 6HFUHWDU\ %RDUG RI *RYHUQRUV
RI WKH )HGHUDO 5HVHUYH 6\VWHP WK DQG & 6WUHHWV 1: :DVKLQJWRQ '&  /HJLVODWLYH DQG 5HJXODWRU\ $QDO\VLV 'LYLVLRQ 2IILFH RI WKH &RPSWUROOHU RI WKH &XUUHQF\ :DVKLQJWRQ '&
 $VVLVWDQW ([HFXWLYH 6HFUHWDU\ )HGHUDO 'HSRVLW ,QVXUDQFH &RUSRUDWLRQ :DVKLQJWRQ '& 


03/2019

)),(&
3DJHRI

&RQVROLGDWHG5HSRUWVRI&RQGLWLRQDQG,QFRPHIRUD%DQN
ZLWK'RPHVWLF2IILFHV2QO\
7DEOHRI&RQWHQWV
6LJQDWXUH3DJH  
&RQWDFW,QIRUPDWLRQ 
5HSRUWRI,QFRPH

6FKHGXOH5&*²2WKHU/LDELOLWLHV 5&
6FKHGXOH5&.²4XDUWHUO\$YHUDJHV 5&
6FKHGXOH5&/²'HULYDWLYHVDQG
2II%DODQFH6KHHW,WHPV5&

FT

6FKHGXOH5,²,QFRPH6WDWHPHQW  5,

6FKHGXOH5&)²2WKHU$VVHWV 5&

6FKHGXOH5,$²&KDQJHVLQ%DQN(TXLW\&DSLWDO5,

6FKHGXOH5&2²2WKHU'DWDIRU'HSRVLW,QVXUDQFH
DQG),&2$VVHVVPHQWV  5&

6FKHGXOH5&3²±)DPLO\5HVLGHQWLDO
0RUWJDJH%DQNLQJ$FWLYLWLHVWREHFRPSOHWHG
RQO\E\VHOHFWHGEDQNV5&

6FKHGXOH5&4²$VVHWVDQG/LDELOLWLHV0HDVXUHG
DW)DLU9DOXHRQD5HFXUULQJ%DVLVWREH
FRPSOHWHGRQO\E\VHOHFWHGEDQNV  5&

6FKHGXOH5&5²5HJXODWRU\&DSLWDO
3DUW,5HJXODWRU\&DSLWDO&RPSRQHQWV
DQG5DWLRV 5&
3DUW,,5LVN:HLJKWHG$VVHWV  5&


A

6FKHGXOH5,%²&KDUJHRIIVDQG5HFRYHULHVRQ
/RDQVDQG/HDVHVDQG&KDQJHVLQ$OORZDQFHs
IRUCredit/RVVHV:
Part I. Charge-offs and Recoveries on Loans and
Leases...................................................................RI-5, 6
Part II. Changes in Allowances for CreditLosses.......R-7
6FKHGXOH5,&²'LVDJJUHJDWHG'DWDRQWKH Allowances for
IRUCreditLosses WREHFRPSOHWHGRQO\E\VHOHFWHGEDQNV:
Part I. Disaggregated Data on the Allowance for Loan
and Lease Losses.....................................................RI-8
Part II. Disaggregated Data on the Allowances for
Credit Losses............................................................RI-9

6FKHGXOH5&0²0HPRUDQGD5&
6FKHGXOH5&1²3DVW'XHDQG1RQDFFUXDO/RDQV
/HDVHVDQG2WKHU$VVHWV 5&

6FKHGXOH5,(²([SODQDWLRQV5,
5HSRUWRI&RQGLWLRQ
6FKHGXOH5&²%DODQFH6KHHW  5&

R

6FKHGXOH5&$²&DVKDQG%DODQFHV'XH
IURP'HSRVLWRU\,QVWLWXWLRQV
WREHFRPSOHWHGRQO\E\VHOHFWHGEDQNV 5&

6FKHGXOH5&%²6HFXULWLHV 5&
6FKHGXOH5&&²/RDQVDQG/HDVH)LQDQFLQJ
5HFHLYDEOHV
3DUW,/RDQVDQG/HDVHV  5&
3DUW,,/RDQVWR6PDOO%XVLQHVVHVDQG
6PDOO)DUPV  5&

6FKHGXOH5&6²6HUYLFLQJ6HFXULWL]DWLRQ
DQG$VVHW6DOH$FWLYLWLHV  5&

6FKHGXOH5&7²)LGXFLDU\DQG5HODWHG
6HUYLFHV 5&
6FKHGXOH5&9²9DULDEOH,QWHUHVW(QWLWLHV  5&
2SWLRQDO1DUUDWLYH6WDWHPHQW&RQFHUQLQJ
WKH$PRXQWV5HSRUWHGLQWKH5HSRUWV
RI&RQGLWLRQDQG,QFRPH  5&

D

6FKHGXOH5&'²7UDGLQJ$VVHWVDQG/LDELOLWLHV
WREHFRPSOHWHGRQO\E\VHOHFWHG
EDQNV 5&
6FKHGXOH5&(²'HSRVLW/LDELOLWLHV  5&

)RULQIRUPDWLRQRUDVVLVWDQFHQDWLRQDOEDQNVVWDWHQRQPHPEHUEDQNVDQGVDYLQJVDVVRFLDWLRQVVKRXOGFRQWDFWWKH)',&¶V'DWD
&ROOHFWLRQDQG$QDO\VLV6HFWLRQWK6WUHHW1::DVKLQJWRQ'&WROOIUHHRQ)',&0RQGD\WKURXJK
)ULGD\EHWZHHQDPDQGSP(DVWHUQ7LPH6WDWHPHPEHUEDQNVVKRXOGFRQWDFWWKHLU)HGHUDO5HVHUYH'LVWULFW%DQN
03/2019


)),(&
3DJHRI

&RQWDFW,QIRUPDWLRQIRUWKH5HSRUWVRI&RQGLWLRQDQG,QFRPH
7RIDFLOLWDWHFRPPXQLFDWLRQEHWZHHQWKH$JHQFLHVDQGWKHEDQNFRQFHUQLQJWKH5HSRUWVRI&RQGLWLRQDQG,QFRPHSOHDVHSURYLGH
FRQWDFWLQIRUPDWLRQIRUWKH&KLHI)LQDQFLDO2IILFHURUHTXLYDOHQWRIWKHEDQNVLJQLQJWKHUHSRUWVIRUWKLVTXDUWHUDQGWKHSHUVRQ
DWWKHEDQN²RWKHUWKDQWKH&KLHI)LQDQFLDO2IILFHURUHTXLYDOHQW²WRZKRPTXHVWLRQVDERXWWKHUHSRUWVVKRXOGEHGLUHFWHG,IWKH&KLHI
)LQDQFLDO2IILFHURUHTXLYDOHQWLVWKHSULPDU\FRQWDFWIRUTXHVWLRQVDERXWWKHUHSRUWVSOHDVHSURYLGHFRQWDFWLQIRUPDWLRQIRUDQRWKHU
SHUVRQDWWKHEDQNZKRZLOOVHUYHDVDVHFRQGDU\FRQWDFWIRUFRPPXQLFDWLRQVEHWZHHQWKH$JHQFLHVDQGWKHEDQNFRQFHUQLQJWKH
5HSRUWVRI&RQGLWLRQDQG,QFRPH(QWHU³QRQH´IRUWKHFRQWDFW¶VHPDLODGGUHVVRUID[QXPEHULIQRWDYDLODEOH&RQWDFWLQIRUPDWLRQIRU
WKH5HSRUWVRI&RQGLWLRQDQG,QFRPHLVIRUWKHFRQILGHQWLDOXVHRIWKH$JHQFLHVDQGZLOOQRWEHUHOHDVHGWRWKHSXEOLF

1DPH7(;7&

2WKHU3HUVRQWR:KRP4XHVWLRQVDERXWWKH
5HSRUWV6KRXOGEH'LUHFWHG

FT

&KLHI)LQDQFLDO2IILFHURU(TXLYDOHQW
6LJQLQJWKH5HSRUWV

1DPH7(;7&

7LWOH7(;7&

7LWOH7(;7&

(PDLO$GGUHVV7(;7&

$UHD&RGH3KRQH1XPEHU([WHQVLRQ7(;7&

$UHD&RGH)$;1XPEHU7(;7&

(PDLO$GGUHVV7(;7

$UHD&RGH3KRQH1XPEHU([WHQVLRQ7(;7

$UHD&RGH)$;1XPEHU7(;7

&KLHI([HFXWLYH2IILFHU&RQWDFW,QIRUPDWLRQ

A

7KLVLQIRUPDWLRQLVEHLQJUHTXHVWHGVRWKH$JHQFLHVFDQGLVWULEXWHQRWLILFDWLRQVDERXWSROLF\LQLWLDWLYHVGHSRVLWLQVXUDQFH
DVVHVVPHQWVDQGRWKHUPDWWHUVGLUHFWO\WRWKH&KLHI([HFXWLYH2IILFHUVRIUHSRUWLQJLQVWLWXWLRQV1RWLILFDWLRQVDERXWRWKHUPDWWHUV
PD\LQFOXGHHPHUJHQF\QRWLILFDWLRQVWKDWPD\RUPD\QRWDOVREHVHQWWRWKHLQVWLWXWLRQ
VHPHUJHQF\FRQWDFWVOLVWHGEHORZ3OHDVH
SURYLGHFRQWDFWLQIRUPDWLRQIRUWKH&KLHI([HFXWLYH2IILFHURIWKHUHSRUWLQJLQVWLWXWLRQ(QWHUQRQHIRUWKH&KLHI([HFXWLYH2IILFHU
V
HPDLODGGUHVVRUID[QXPEHULIQRWDYDLODEOH&KLHI([HFXWLYH2IILFHUFRQWDFWLQIRUPDWLRQLVIRUWKHFRQILGHQWLDOXVHRIWKH$JHQFLHV
DQGZLOOQRWEHUHOHDVHGWRWKHSXEOLF

R

&KLHI([HFXWLYH2IILFHU
1DPH7(;7)7

$UHD&RGH3KRQH1XPEHU([WHQVLRQ7(;7)7

(PDLO$GGUHVV7(;7)7

$UHD&RGH)$;1XPEHU7(;7)7

(PHUJHQF\&RQWDFW,QIRUPDWLRQ

D

7KLVLQIRUPDWLRQLVEHLQJUHTXHVWHGVRWKH$JHQFLHVFDQGLVWULEXWHFULWLFDOWLPHVHQVLWLYHLQIRUPDWLRQWRHPHUJHQF\FRQWDFWVDWEDQNV
3OHDVHSURYLGHSULPDU\FRQWDFWLQIRUPDWLRQIRUDVHQLRURIILFLDORIWKHEDQNZKRKDVGHFLVLRQPDNLQJDXWKRULW\$OVRSURYLGHLQIRUPDWLRQ
IRUDVHFRQGDU\FRQWDFWLIDYDLODEOH(QWHU³QRQH´IRUWKHFRQWDFW¶VHPDLODGGUHVVRUID[QXPEHULIQRWDYDLODEOH(PHUJHQF\FRQWDFW
LQIRUPDWLRQLVIRUWKHFRQILGHQWLDOXVHRIWKH$JHQFLHVDQGZLOOQRWEHUHOHDVHGWRWKHSXEOLF

3ULPDU\&RQWDFW

6HFRQGDU\&RQWDFW

1DPH7(;7&

1DPH7(;7&

7LWOH7(;7&

7LWOH7(;7&

(PDLO$GGUHVV7(;7&

(PDLO$GGUHVV7(;7&

$UHD&RGH3KRQH1XPEHU([WHQVLRQ7(;7&

$UHD&RGH3KRQH1XPEHU([WHQVLRQ7(;7&

$UHD&RGH)$;1XPEHU7(;7&

$UHD&RGH)$;1XPEHU7(;7&



)),(&
3DJHRI

86$3$75,27$FW6HFWLRQD$QWL0RQH\/DXQGHULQJ&RQWDFW,QIRUPDWLRQ
7KLVLQIRUPDWLRQLVEHLQJUHTXHVWHGWRLGHQWLI\SRLQWVRIFRQWDFWZKRDUHLQFKDUJHRI\RXUEDQN¶V86$3$75,27$FW6HFWLRQD
LQIRUPDWLRQUHTXHVWV%DQNSHUVRQQHOOLVWHGFRXOGEHFRQWDFWHGE\ODZHQIRUFHPHQWRIILFHUVRUWKH)LQDQFLDO&ULPHV(QIRUFHPHQW
1HWZRUN)LQ&(1IRUDGGLWLRQDOLQIRUPDWLRQUHODWHGWRVSHFLILF6HFWLRQDVHDUFKUHTXHVWVRURWKHUDQWLWHUURULVWILQDQFLQJDQGDQWL
PRQH\ODXQGHULQJPDWWHUV&RPPXQLFDWLRQVVHQWE\)LQ&(1WRWKHEDQNIRUSXUSRVHVRWKHUWKDQ6HFWLRQDQRWLILFDWLRQVZLOOVWDWH
WKHLQWHQGHGSXUSRVHDQGVKRXOGEHGLUHFWHGWRWKHDSSURSULDWHEDQNSHUVRQQHOIRUUHYLHZ$Q\GLVFORVXUHRIFXVWRPHUUHFRUGVWRODZ
HQIRUFHPHQWRIILFHUVRU)LQ&(1PXVWEHGRQHLQFRPSOLDQFHZLWKDSSOLFDEOHODZLQFOXGLQJWKH5LJKWWR)LQDQFLDO3ULYDF\$FW
86&HWVHT

3ULPDU\&RQWDFW
1DPH7(;7&

7LWOH7(;7&

(PDLO$GGUHVV7(;7&

7LWOH7(;7&

(PDLO$GGUHVV7(;7&

$UHD&RGH3KRQH1XPEHU([WHQVLRQ7(;7&

)RXUWK&RQWDFW

A

$UHD&RGH3KRQH1XPEHU([WHQVLRQ7(;7&

1DPH7(;7&

6HFRQGDU\&RQWDFW
1DPH7(;7&

7LWOH7(;7&

7KLUG&RQWDFW

FT

3OHDVHSURYLGHLQIRUPDWLRQIRUDSULPDU\DQGVHFRQGDU\FRQWDFW,QIRUPDWLRQIRUDWKLUGDQGIRXUWKFRQWDFWPD\EHSURYLGHGDWWKH
EDQN¶VRSWLRQ(QWHU³QRQH´IRUWKHFRQWDFW¶VHPDLODGGUHVVLIQRWDYDLODEOH7KLVFRQWDFWLQIRUPDWLRQLVIRUWKHFRQILGHQWLDOXVHRIWKH
$JHQFLHV)LQ&(1DQGODZHQIRUFHPHQWRIILFHUVDQGZLOOQRWEHUHOHDVHGWRWKHSXEOLF

R

(PDLO$GGUHVV7(;7&

7LWOH7(;7&

(PDLO$GGUHVV7(;7&

$UHD&RGH3KRQH1XPEHU([WHQVLRQ7(;7&

D

$UHD&RGH3KRQH1XPEHU([WHQVLRQ7(;7&

1DPH7(;7&



)),(&
3DJHRI
5,

&RQVROLGDWHG5HSRUWRI,QFRPH
IRUWKHSHULRG-DQXDU\9±March 9
6FKHGXOH5,²,QFRPH6WDWHPHQW
5,$'



$PRXQW




DD
DE
D

%

DD

%

DE






D
D
E
F

%
%

G
G



G





I
J
K



D



DD
DE
DF
E
F

+.
+.



D

R

A

FT

'ROODU$PRXQWVLQ7KRXVDQGV
,QWHUHVWLQFRPH
D,QWHUHVWDQGIHHLQFRPHRQORDQV
/RDQVVHFXUHGE\UHDOHVWDWH
D/RDQVVHFXUHGE\± IDPLO\UHVLGHQWLDOSURSHUWLHV 
E$OORWKHUORDQVVHFXUHGE\UHDOHVWDWH 
&RPPHUFLDODQGLQGXVWULDOORDQV 
/RDQVWRLQGLYLGXDOVIRUKRXVHKROGIDPLO\DQGRWKHUSHUVRQDOH[SHQGLWXUHV
D&UHGLWFDUGV 
E2WKHULQFOXGHVUHYROYLQJFUHGLWSODQVRWKHUWKDQFUHGLWFDUGVDXWRPRELOHORDQVDQG
RWKHUFRQVXPHUORDQV 
1RWDSSOLFDEOH
$OORWKHUORDQV 
7RWDOLQWHUHVWDQGIHHLQFRPHRQORDQVVXPRILWHPVDDWKURXJKD 
E,QFRPHIURPOHDVHILQDQFLQJUHFHLYDEOHV
F,QWHUHVWLQFRPHRQEDODQFHVGXHIURPGHSRVLWRU\LQVWLWXWLRQV 
G,QWHUHVWDQGGLYLGHQGLQFRPHRQVHFXULWLHV
867UHDVXU\VHFXULWLHVDQG86*RYHUQPHQWDJHQF\REOLJDWLRQV
H[FOXGLQJPRUWJDJHEDFNHGVHFXULWLHV 
0RUWJDJHEDFNHGVHFXULWLHV 
$OORWKHUVHFXULWLHVLQFOXGHVVHFXULWLHVLVVXHGE\VWDWHVDQGSROLWLFDO
VXEGLYLVLRQVLQWKH86
H1RWDSSOLFDEOH
I,QWHUHVWLQFRPHRQIHGHUDOIXQGVVROGDQGVHFXULWLHVSXUFKDVHGXQGHUDJUHHPHQWVWRUHVHOO 
J2WKHULQWHUHVWLQFRPH 
K7RWDOLQWHUHVWLQFRPHVXPRILWHPVDWKURXJKJ 
,QWHUHVWH[SHQVH
D,QWHUHVWRQGHSRVLWV
7UDQVDFWLRQDFFRXQWVLQWHUHVWEHDULQJGHPDQGGHSRVLWV12:DFFRXQWV$76DFFRXQWV
DQGWHOHSKRQHDQGSUHDXWKRUL]HGWUDQVIHUDFFRXQWV
1RQWUDQVDFWLRQDFFRXQWV
D6DYLQJVGHSRVLWV(includes MMDAs)
E7LPHGHSRVLWVRIRUOHVV
F7LPHGHSRVLWVRIPRUHWKDQ 
E([SHQVHRIIHGHUDOIXQGVSXUFKDVHGDQGVHFXULWLHVVROGXQGHUDJUHHPHQWVWRUHSXUFKDVH 
F,QWHUHVWRQWUDGLQJOLDELOLWLHVDQGRWKHUERUURZHGPRQH\ 

,QFOXGHVLQWHUHVWDQGIHHLQFRPHRQ/RDQVWRGHSRVLWRU\LQVWLWXWLRQVDQGDFFHSWDQFHVRIRWKHUEDQNV/RDQVWRILQDQFHDJULFXOWXUDOSURGXFWLRQDQG
RWKHUORDQVWRIDUPHUV2EOLJDWLRQVRWKHUWKDQVHFXULWLHVDQGOHDVHVRIVWDWHVDQGSROLWLFDOVXEGLYLVLRQVLQWKH86DQG/RDQVWRQRQGHSRVLWRU\
ILQDQFLDOLQVWLWXWLRQVDQGRWKHUORDQV
,QFOXGHVLQWHUHVWLQFRPHRQWLPHFHUWLILFDWHVRIGHSRVLWQRWKHOGIRUWUDGLQJ

03/2019


)),(&
3DJHRI
5,

6FKHGXOH5,²&RQWLQXHG
ŽƐƐĞƐϭ

Available-for-sale
debt securities2

FT

Held-to-maturity
Loans Ănd ůeaseƐ
debt securities2
ŚĞůĚĨŽƌŝŶǀĞƐƚŵĞŶƚ
Column B
Column A
Dollar Amounts in Thousands RIAD
Amount
RIAD
Amount

1. Balance most recently reported for the December 31, 2018, Reports of Condition and
Income (i.e., after adjustments from amended Reports of Income)………..……….....…..

Column C

RIAD

B522
4605

JH88
JH89

JH94
JH95

Schedule RI-B, Part II, item 4, column A )……………………………………………..……… C079

JH92
JJ00
JH90
JH91

JH98
JJ01
JH96
JH97

JH93

JH99

2. Recoveries (column A must equal Part I, item 9, column B, above) ……………….........
3. LESS: Charge-offs (column A must equal Part I, item 9, column A, above less
4. LESS: Write-downs arising from transfers of financial assets3…………..

5523
5. Provisions for credit losses4,5..........................
4230
6. Adjustments* (see instructions for this schedule)………………………….....…………….. C233
7. Balance end of current period (sum of items 1, 2, 5, and 6, less items 3 and 4)

3123

A

(column A must equal Schedule RC, item 4.c) ….………………………………………….

Amount

*Describe on Schedule RI-E—Explanations.

D

R

1. Institutions that have not yet adopted ASU 2016-13 should report changes in the allowance for loan and lease lossesLQFROXPQ$.
2. Columns B and C are to be completed only by institutions that have adopted ASU 2016-13.
3. Institutions that have not yet adopted ASU 2016-13 should report write-downs arising from transfers of loans to a held-for-sale account in item 4, column A.
4. Institutions that have not yet adopted ASU 2016-13 should report the provision for loan and lease losses in item 5, column A, and the amount reported must equal Schedule RI, item 4.
5. For institutions that have adopted ASU 2016-13, the sum of item 5, columns A through C, plus Schedule RI-B, Part II, Memorandum item 5, below, must equal Schedule RI, item 4.

03/2019

)),(&
3DJHRI
5,

6FKHGXOH5,&²'LVDJJUHJDWHG'DWDRQWKH$OORZDQFHIRU/RDQDQG/HDVH/RVVHV
6FKHGXOH5,&LVWREHFRPSOHWHGE\LQVWLWXWLRQVZLWKELOOLRQRUPRUHLQWRWDODVVHWV

Part I. Disaggregated Data on the Allowance for Loan and Lease Losses2

5&21

$PRXQW

5&21

0

0

0

0

0

0

0

0

0
0

0
0

0

&ROXPQ&
5HFRUGHG,QYHVWPHQW
&ROOHFWLYHO\(YDOXDWHG
IRU,PSDLUPHQW
$6&

&ROXPQ'
$OORZDQFH%DODQFH
&ROOHFWLYHO\(YDOXDWHG
IRU,PSDLUPHQW
$6&

$PRXQW

5&21

$PRXQW

5&21

0

&ROXPQ(
5HFRUGHG,QYHVWPHQW
3XUFKDVHG
&UHGLW,PSDLUHG/RDQV
$6&

&ROXPQ)
$OORZDQFH%DODQFH
3XUFKDVHG
&UHGLW,PSDLUHG/RDQV
$6&

$PRXQW

5&21

$PRXQW

5&21

$PRXQW

0

0

0

0

D

0

0

0

0

E

0

0

0

0

0

0

0

0

0
0

0
0
0

0
0

0
0

F





0

0

0

A

'ROODU $PRXQWVLQ7KRXVDQGV
5HDOHVWDWHORDQV
D&RQVWUXFWLRQORDQV 
E&RPPHUFLDO
UHDOHVWDWHORDQV 
F5HVLGHQWLDO
UHDOHVWDWHORDQV 
&RPPHUFLDOORDQV3 
&UHGLWFDUGV 
2WKHUFRQVXPHUORDQV 
8QDOORFDWHGLIDQ\
 7RWDO VXP RI
LWHPVDWKURXJK4 

&ROXPQ %
$OORZDQFH %DODQFH
,QGLYLGXDOO\ (YDOXDWHG
IRU ,PSDLUPHQW DQG
'HWHUPLQHG WR EH ,PSDLUHG
$6& 

FT

&ROXPQ $
5HFRUGHG ,QYHVWPHQW
,QGLYLGXDOO\ (YDOXDWHG
IRU ,PSDLUPHQW DQG
'HWHUPLQHG WR EH ,PSDLUHG
$6& 

0



R

 7KHELOOLRQDVVHWVL]HWHVWLVEDVHGRQWKHWRWDODVVHWVUHSRUWHGRQWKHJune 30, 2018, 5HSRUWRI&RQGLWLRQ
2. Only institutions that have not yet adopted ASU 2016-13 are to complete Schedule RI-C, Part I.
3,QFOXGHDOOORDQVDQGOHDVHVQRWUHSRUWHGDVUHDOHVWDWHORDQVFUHGLWFDUGVRURWKHUFRQVXPHUORDQVLQLWHPVRURI6FKHGXOH5,&
4 7KHVXPRILWHPFROXPQV%'DQG)PXVWHTXDO6FKHGXOH5&LWHPF,WHPFROXPQ(PXVWHTXDO6FKHGXOH5&&3DUW,0HPRUDQGXPLWHPE,WHPFROXPQ)PXVWHTXDO
6FKHGXOH5,%3DUW,,0HPRUDQGXPLWHP

D

Insert B: Part II. Disaggregated Data on the
Allowances for Credit Losses

9

,QVHUW%
3DUW,,'LVDJJUHJDWHG'DWDRQWKH$OORZDQFHVIRU&UHGLW/RVVHV Schedule
RI-C, Part II, is to be completed by institutions with $1 billion or more in total assets.2

Allowance Balance
(Column B)
RCON Amount

A

FT

Amortized Cost
(Column A)
Dollar Amounts in Thousands RCON Amount
Loans and Leases, Held for Investment:
1. Real estate loans:
a.Construction loans..................................................... JJ04
b. Commercial real estate loans..................................... JJ05
c. Residential real estate loans...................................... JJ06
2. Commercial loans3 .......................................................... JJ07
3. Credit cards .................................................................... JJ08
4. Other consumer loans.................................................... JJ09
5. Unallocated.................................................................. XXXX
6. Total (sum of items 1.a. through 5)4 ................................ JJ11

JJ12
JJ13
JJ14
JJ15
JJ16
JJ17
JJ18
JJ19

1.a.
1.b.
1.c.
2.
3.
4.
5.
6.

Allowance Balance
Dollar Amounts in Thousands RCON Amount

R

Held-To-Maturity Securities:
7. Securities issued by states and political subdivisions in the U.S..............................
8. Total mortgage-backed securities (MBS) (including CMOs, REMICs and stripped
MBS).......................................................................................................................
9. Asset-backed securities and structured financial products.....................................
10. Other debt securities...............................................................................................
11. Total (sum of items 7 through 10)5........................................................................

JJ20

7.

JJ21
JJ23
JJ24
JJ25

ϴ.
ϵ.
ϭϬ.
ϭϭ.

D

1. Only institutions that have adopted ASU 2016-13 are to complete 6chedule RI-C, Part II.
2. The $1 billion asset size test is based on the total assets reported on the June 30, 2018, Report of Condition.
3. Include all loans and leases not reported as real estate loans, credit cards, or other consumer loans in items 1, 3, or 4 of Schedule RI-C,Part II.
4. Item 6, column B, must equal schedule RC, item 4.c.
5. Item 11 must equal Schedule RI-B, Part II, item 7, column B.

03/2019

)),(&
3DJHRI
5,

6FKHGXOH5,(²([SODQDWLRQV
Schedule RI-E is to be completed each quarter on a calendar year-to-date basis.
'HWDLODOODGMXVWPHQWVLQ6FKHGXOH5,$DQG5,%DOOGLVFRQWLQXHGRSHUDWLRQVLQ6FKHGXOH5,DQGDOOVLJQLILFDQWLWHPVRIRWKHU
QRQLQWHUHVWLQFRPHDQGRWKHUQRQLQWHUHVWH[SHQVHLQ6FKHGXOH5,6HHLQVWUXFWLRQVIRUGHWDLOV

'ROODU$PRXQWVLQ7KRXVDQGV 5,$'

&
&

D
E
F
G
H
I
J
K
L
M

D

R

A

FT

2WKHUQRQLQWHUHVWLQFRPHIURP6FKHGXOH5,LWHPO
,WHPL]H DQG GHVFULEH DPRXQWV JUHDWHU WKDQ  WKDW H[FHHG  SHUFHQW RI 6FKHGXOH 5, LWHP O
D,QFRPHDQGIHHVIURPWKHSULQWLQJDQGVDOHRIFKHFNV
E(DUQLQJVRQLQFUHDVHLQYDOXHRIFDVKVXUUHQGHUYDOXHRIOLIHLQVXUDQFH
F,QFRPHDQGIHHVIURPDXWRPDWHGWHOOHUPDFKLQHV$70V
G5HQWDQGRWKHULQFRPHIURPRWKHUUHDOHVWDWHRZQHG
H6DIHGHSRVLWER[UHQW 
I%DQNFDUGDQGFUHGLWFDUGLQWHUFKDQJHIHHV 
J,QFRPHDQGIHHVIURPZLUHWUDQVIHUVQRWUHSRUWDEOHDVVHUYLFHFKDUJHVRQGHSRVLWDFFRXQWV
7(;7
K 
7(;7
L 
7(;7
M 
2WKHUQRQLQWHUHVWH[SHQVHIURP6FKHGXOH5,LWHPG
,WHPL]H DQG GHVFULEH DPRXQWV JUHDWHU WKDQ  WKDW H[FHHG  SHUFHQW RI 6FKHGXOH 5, LWHP G
D'DWDSURFHVVLQJH[SHQVHV 
E$GYHUWLVLQJDQGPDUNHWLQJH[SHQVHV 
F'LUHFWRUV
IHHV 
G3ULQWLQJVWDWLRQHU\DQGVXSSOLHV 
H3RVWDJH 
I/HJDOIHHVDQGH[SHQVHV 
J)',&GHSRVLWLQVXUDQFHDVVHVVPHQWV 
K$FFRXQWLQJDQGDXGLWLQJH[SHQVHV 
L&RQVXOWLQJDQGDGYLVRU\H[SHQVHV
M$XWRPDWHGWHOOHUPDFKLQH$70DQGLQWHUFKDQJHH[SHQVHV 
N7HOHFRPPXQLFDWLRQVH[SHQVHV 
O2WKHUUHDOHVWDWHRZQHGH[SHQVHV
P,QVXUDQFHH[SHQVHVQRWLQFOXGHGLQHPSOR\HHH[SHQVHVSUHPLVHVDQGIL[HGDVVHWH[SHQVHV
DQGRWKHUUHDOHVWDWHRZQHGH[SHQVHV 
7(;7
Q 
7(;7
R 
7(;7
S 
'LVFRQWLQXHGRSHUDWLRQVDQGDSSOLFDEOHLQFRPHWD[HIIHFWIURP6FKHGXOH5,LWHP
LWHPL]HDQGGHVFULEHHDFKGLVFRQWLQXHGRSHUDWLRQ
7(;7
D )7
 $SSOLFDEOHLQFRPHWD[HIIHFW  )7
7(;7
E )7
 $SSOLFDEOHLQFRPHWD[HIIHFW  )7

File Typeapplication/pdf
File Modified0000-00-00
File Created0000-00-00

© 2024 OMB.report | Privacy Policy