FFIEC031 Consolidated Reports of Condition and Income for a Bank

FFIEC 031

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Draft Reporting Form for Proposed Call Report Revisions

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With Proposed Effective Dates Beginning with March 31, 2020

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This draft reporting form, which is subject to change, presents the pages in the FFIEC 031 Call
Report proposed to be revised beginning with the March 31, 2020, report date (subject to
approval by the U.S. Office of Management and Budget). These proposed revisions are
described in the federal banking agencies’ final Paperwork Reduction Act (PRA) Federal
Register notice published on January 27, 2020, which is available on the FFIEC’s web page for
the FFIEC 031 Call Report. These proposed revisions, annotated in red font on the affected
pages of the draft reporting form, would implement changes to the capital rule that the
agencies have finalized. Certain other proposed revisions outlined in the final PRA Federal
Register notice are reflected as well.

Draft as of January 27, 2020

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Table of Contents
Page

Effective as of the March 31, 2020, Report Date
1. Cover page
2. Schedule RC-G, item 4.e
3. Schedule RC-R, Part I (Capital Simplifications)*
4. Schedule RC-R, Part I (Community Bank Leverage Ratio)
5. Schedule RC-R, Part I - Mapping of Old Items to New Items
6. Schedule RC-R, Part II

4
5
6-11
9
12
13-26

Effective as of the March 31, 2021, Report Date
7. Schedule RC-C, Part I, Memorandum item 13
8. Schedule RC-C, Part I, Memorandum item 16

28
29

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Impacted Page/ Schedule

*Forms are updated for institutions that have early adopted the Capital Simplifications Final Rule as of
the March 31, 2020, report date.

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Note: The changes to the cover page, Schedule RC-G, and Schedule
RC-R, Parts I and II, on pages 4 through 26 are effective as of the
March 31, 2020, report date.

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Federal Financial Institutions Examination Council

Board of Governors of the Federal Reserve System OMB Number 7100-0036
Federal Deposit Insurance Corporation
OMB Number 3064-0052
Office of the Comptroller of the Currency
OMB Number 1557-0081
Approval expires July 31, 2022
Page 1 of 90

Consolidated Reports of Condition and Income for
a Bank with Domestic and Foreign Offices—FFIEC 031
This report is required by law: 12 U.S.C. § 324 (State member
banks); 12 U.S.C. §1817 (State nonmember banks); 12 U.S.C. §161
(National banks); and 12 U.S.C. §1464 (Savings associations).
Unless the context indicates otherwise, the term “bank” in this
report form refers to both banks and savings associations.

dated subsidiaries in U.S. territories and possessions, Edge or
Agreement subsidiaries, foreign branches, consolidated foreign subsidiaries, or International Banking Facilities and, (2) banks with domestic offices only and total consolidated assets of $100 billion or more.
schedules) for this report date have been prepared in conformance with the instructions issued by the appropriate Federal
regulatory authority and are true and correct to the best of my
knowledge and belief.

We, the undersigned directors (trustees), attest to the correctness
of the Reports of Condition and Income (including the supporting
schedules) for this report date and declare that the Reports of
Condition and Income have been examined by us and to the best
of our knowledge and belief have been prepared in conformance
with the instructions issued by the appropriate Federal regulatory
authority and are true and correct.

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NOTE: Each bank’s board of directors and senior management are
responsible for establishing and maintaining an effective system of
internal control, including controls over the Reports of Condition and
Income. The Reports of Condition and Income are to be prepared in
accordance with federal regulatory authority instructions. The Reports
of Condition and Income must be signed by the Chief Financial
Officer (CFO) of the reporting bank (or by the individual performing an
equivalent function) and attested to by not less than two directors
(trustees) for state nonmember banks and three directors for state
member banks, national banks, and savings associations.

, and (3) banks that are advanced
approaches institutions for
(RCON 9999)
capital
purposes.
This report form is to be filed byregulatory
(1) banks with
branches
and consoli-

(20200331)

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Report at the close of business March 31, 2020

I, the undersigned CFO (or equivalent) of the named bank, attest
that the Reports of Condition and Income (including the supporting

Director (Trustee)

Signature of Chief Financial Officer (or Equivalent)

Director (Trustee)

Date of Signature

Director (Trustee)

Submission of Reports

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Each bank must file its Reports of Condition and Income (Call
Report) data by either:

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(a) Using computer software to prepare its Call Report and then
submitting the report data directly to the FFIEC’s Central Data
Repository (CDR), an Internet-based system for data collection (https://cdr.ffiec.gov/cdr/), or
(b) Completing its Call Report in paper form and arranging with a
software vendor or another party to convert the data into the
electronic format that can be processed by the CDR. The software vendor or other party then must electronically submit the
bank’s data file to the CDR.
For technical assistance with submissions to the CDR, please
contact the CDR Help Desk by telephone at (888) CDR-3111, by
fax at (703) 774-3946, or by e-mail at [email protected].
FDIC Certificate Number

To fulfill the signature and attestation requirement for the Reports
of Condition and Income for this report date, attach your bank’s
completed signature page (or a photocopy or a computer generated version of this page) to the hard-copy record of the data file
submitted to the CDR that your bank must place in its files.
The appearance of your bank’s hard-copy record of the
submitted data file need not match exactly the appearance of the
FFIEC’s sample report forms, but should show at least the
caption of each Call Report item and the reported amount.

Legal Title of Bank (RSSD 9017)
City (RSSD 9130)
State Abbreviation (RSSD 9200)

(RSSD 9050)

Zip Code (RSSD 9220)

Legal Entity Identifier (LEI)
(Report only if your institution already has an LEI.) (RCON 9224)
95.42

The estimated average burden associated with this information collection is 95.60 hours per respondent and is expected to vary by institution, depending on individual circumstances. Burden
estimates include the time for reviewing instructions, gathering and maintaining data in the required form, and completing the information collection, but exclude the time for compiling and
maintaining business records in the normal course of a respondent’s activities. A Federal agency may not conduct or sponsor, and an organization (or a person) is not required to respond to
a collection of information, unless it displays a currently valid OMB control number. Comments concerning the accuracy of this burden estimate and suggestions for reducing this burden
should be directed to the Office of Information and Regulatory Affairs, Office of Management and Budget, Washington, DC 20503, and to one of the following: Secretary, Board of Governors
of the Federal Reserve System, 20th and C Streets, NW, Washington, DC 20551; Legislative and Regulatory Analysis Division, Office of the Comptroller of the Currency, Washington, DC
20219; Assistant Executive Secretary, Federal Deposit Insurance Corporation, Washington, DC 20429.

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03/2020
09/2019

FFIEC 031
Page 37 of 90
RC-21

Schedule RC-F—Other Assets1
Dollar Amounts in Thousands
1. Accrued interest receivable ..............................................................................................
2. Net deferred tax assets3 ...................................................................................................
3. Interest-only strips receivable (not in the form of a security)4 ....................................................
4. Equity investments without readily determinable fair values5 .....................................................
5. Life insurance assets:
a. General account life insurance assets ..............................................................................
b. Separate account life insurance assets.............................................................................
c. Hybrid account life insurance assets ................................................................................
6. All other assets (itemize and describe amounts greater than $100,000 that exceed 25 percent
of this item) ....................................................................................................................
a. Prepaid expenses ........................................................................ 2166
b. Repossessed personal property (including vehicles) ........................... 1578
c. Derivatives with a positive fair value held for purposes other than
trading ....................................................................................... C010
d. FDIC loss-sharing indemnification assets .......................................... J448
e. Computer software ....................................................................... FT33
f. Accounts receivable ..................................................................... FT34
g. Receivables from foreclosed government-guaranteed mortgage loans .... FT35
TEXT
3549
h. 3549
TEXT
3550
i. 3550
TEXT
3551
j. 3551
7. Total (sum of items 1 through 6) (must equal Schedule RC, item 11) .........................................

RCFD

Amount

B556
2148

1.
2.
3.
4.

HT80
1752
K201

5.a.
5.b.
5.c.

K202
K270
2168

6.
6.a.
6.b.

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6.c.
6.d.
6.e.
6. f.
6.g.
6.h.
6. i.
6. j.
7.

2160

Schedule RC-G—Other Liabilities

Dollar Amounts in Thousands RCON
1. a. Interest accrued and unpaid on deposits in domestic offices6 ................................................ 3645

Amount

1.a.

RCFD

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b. Other expenses accrued and unpaid (includes accrued income taxes payable).........................
2. Net deferred tax liabilities3 .................................................................................................
3. Allowance for credit losses on off-balance-sheet credit exposures7 ............................................
4. All other liabilities (itemize and describe amounts greater than $100,000 that exceed 25 percent
of this item) ....................................................................................................................
a. Accounts payable ........................................................................ 3066
b. Deferred compensation liabilities ..................................................... C011
c. Dividends declared but not yet payable............................................. 2932
d. Derivatives with a negative fair value held for purposes other than
trading ....................................................................................... C012
3552
f. TEXT
e.
3552
g.f. TEXT
3553
3553
TEXT
h.
3554
g. 3554
5. Total (sum of items 1 through 4) (must equal Schedule RC, item 20) .........................................
e. Operating lease liabilities.............................................................................. LB56

3646
3049
B557

1.b.
2.
3.

2938

4.
4.a.
4.b.
4.c.
4.d.
4.f.
4.g.
4.h.
5.
4.e.

2930

1. Institutions that have adopted ASU 2016-13 should report asset amounts in Schedule RC-F net of any applicable allowance for
credit losses.
2. Include accrued interest receivable on loans, leases, debt securities, and other interest-bearing assets. Exclude accrued interest
receivable on interest-bearing assets that is reported elsewhere on the balance sheet.
3. See discussion of deferred income taxes in Glossary entry on "income taxes."
4. Report interest-only strips receivable in the form of a security as available-for-sale securities in Schedule RC, item 2.b, or as trading assets in
Schedule RC, item 5, as appropriate.
5. Include Federal Reserve stock, Federal Home Loan Bank stock, and bankers' bank stock.
6. For savings banks, include "dividends" accrued and unpaid on deposits.
7. Institutions that have adopted ASU 2016-13 should report in Schedule RC-G, item 3, the allowance for credit losses on those offbalance sheet credit exposures that fall within the scope of the standard.
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03/2019

FFIEC 031
Page 65 of 91
RC-49

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HQWHUIRUFile Typeapplication/pdfFile TitleConsolidated Reports of Condition and Income for A Bank with Domestic and Foreign Offices—FFIEC 031SubjectConsolidated Reports of Condition and Income for A Bank with Domestic and Foreign Offices (FFIEC 031)AuthorFederal Reserve BoardFile Modified2020-02-03File Created2019-09-05