FFIEC 041 FFIEC 041 Revisions CECL HVCRE and Reciprocal Deposits

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

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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

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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

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JH95

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

JH92
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JJ01
JH96
JH97

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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.

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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.

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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
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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

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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.

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File Typeapplication/pdfFile TitleConsolidated Reports of Condition and Income for a Bank with Domestic Offices Only—‍FFIEC 041SubjectConsolidated Reports of Condition and Income for a Bank with Domestic Offices Only (FFIEC 041)AuthorFederal Reserve BoardFile Modified2019-02-15File Created2019-01-16