FFIEC 051 Consolidated Reports of Condition and Income for a Bank

FFIEC 051

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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 051 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 051 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 February 6, 2020

1

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
6-9
8
10
11-24

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

26

Effective as of the June 30, 2021, Report Date
8. Schedule RC-C, Part I, Memorandum item 16

28

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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 24
are effective as of the March 31, 2020, report date.

3

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 63

Consolidated Reports of Condition and Income for
a Bank with Domestic Offices Only and Total Assets
Less than $5 Billion—FFIEC 051
Report at the close of business March 31, 2020

(20200331)

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).

This report form is to be filed by banks with domestic offices only
and total assets less than $5 billion, except such banks that (1)
are advanced approaches institutions for regulatory capital
purposes, (2) are large or highly complex institutions for
deposit insurance assessment purposes, or (3) have elected, or
have been required by their primary federal regulator, to file the
FFIEC 041.

schedules) for this report date have been prepared in conformance or
with
instructions
issued
by thestandards
appropriate Federal
arethe
subject
to Category
III capital
regulatory authority and are true and correct to the best of my
knowledge and belief.

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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.

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Unless the context indicates otherwise, the term "bank" in this
report form refers to both banks and savings associations.

(RCON 9999)

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

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.
Director (Trustee)

Signature of Chief Financial Officer (or Equivalent)

Director (Trustee)

Date of Signature

Director (Trustee)

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Submission of Reports
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)
36.70

The estimated average burden associated with this information collection is 40.27 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
4
20219; Assistant Executive Secretary, Federal Deposit Insurance Corporation, Washington, DC 20429.

09/2019
03/2020

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03/2020


FFIEC 051
Page 40 of 63
RC-27

Schedule RC-R—Regulatory Capital
Part I. Regulatory Capital Components and Ratios
Part I is to be completed on a consolidated basis.
Dollar Amounts in Thousands RCOA
Common Equity Tier 1 Capital
1. Common stock plus related surplus, net of treasury stock and unearned employee
stock ownership plan (ESOP) shares.................................................................................. P742
KW00
2. Retained earnings1 .......................................................................................................

1.
2.

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a. To be completed only by institutions that have adopted ASU 2016-13:
Does your institution have a CECL transition election in effect as of the quarter-end report date?
(enter "1" for Yes; enter "0" for No.) ..................................................................................

Amount

0=No RCOA

2.a.

1=Yes JJ29

Amount

RCOA

3. Accumulated other comprehensive income (AOCI) ................................................................ B530

3.

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0=No RCOA

3.a.

1=Yes P838

a. AOCI opt-out election (enter “1” for Yes; enter “0” for No.) ..................................................

RCOA

Amount

4. Common equity tier 1 minority interest includable in common equity tier 1 capital ........................ P839
5. Common equity tier 1 capital before adjustments and deductions (sum of items 1 through 4) ......... P840

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Common Equity Tier 1 Capital: Adjustments and Deductions
6. LESS: Goodwill net of associated deferred tax liabilities (DTLs) ...............................................
7. LESS: Intangible assets (other than goodwill and mortgage servicing assets (MSAs)), net of
associated DTLs ............................................................................................................
8. LESS: Deferred tax assets (DTAs) that arise from net operating loss and tax credit
carryforwards, net of any related valuation allowances and net of DTLs .....................................
9. AOCI-related adjustments (if entered “1” for Yes in item 3.a, complete only items 9.a through
9.e; if entered “0” for No in item 3.a, complete only item 9.f):
a. LESS: Net unrealized gains (losses) on available-for-sale securities (if a gain, report as a
positive value; if a loss, report as a negative value)2 ..........................................................
b. LESS: Net unrealized loss on available-for-sale preferred stock classified as an equity
security under GAAP and available-for-sale equity exposures (report loss as a positive value)3 ...
c. LESS: Accumulated net gains (losses) on cash flow hedges (if a gain, report as a positive
value; if a loss, report as a negative value) ......................................................................
d. LESS: Amounts recorded in AOCI attributed to defined benefit postretirement plans
resulting from the initial and subsequent application of the relevant GAAP standards that
pertain to such plans (if a gain, report as a positive value; if a loss, report as a negative value) .....
e. LESS: Net unrealized gains (losses) on held-to-maturity securities that are included in
AOCI (if a gain, report as a positive value; if a loss, report as a negative value).......................
f. To be completed only by institutions that entered “0” for No in item 3.a:
LESS: Accumulated net gain (loss) on cash flow hedges included in AOCI, net of applicable
income taxes, that relates to the hedging of items that are not recognized at fair value on the
balance sheet (if a gain, report as a positive value; if a loss, report as a negative value) ...........

4.
5.

P841

6.

P842

7.

P843

8.

P844

9.a.

P845

9.b.

P846

9.c.

P847

9.d.

P848

9.e.

P849

9.f.

1. Institutions that have adopted ASU 2016-13 and have elected to apply the CECL transition provision should include the applicable portion
of the CECL transitional amount in this item.
2. Institutions that entered "1" for Yes in item 3.a and have adopted ASU 2016-01, which includes provisions governing the accounting for investments in
equity securities, should report net unrealized gains (losses) on available-for-sale debt securities in item 9.a. Institutions that entered "1" for Yes in
item 3.a and have not adopted ASU 2016-01 should report net unrealized gains (losses) on available-for-sale debt and equity securities in item 9.a.
3. Item 9.b is to be completed only by institutions that entered "1" for Yes in item 3.a and have not adopted ASU 2016-01. See instructions for further
detail on ASU 2016-01.

6

03/2020
03/2019

FFIEC 051
Page 41 of 63
RC-28

Schedule RC-R—Continued
Part I—Continued
RCOA

Amount

Q258

10.a.

P850

10.b.

P851
P852

11.
12.

LB58

13.

LB59

14.

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Dollar Amounts in Thousands
10. Other deductions from (additions to) common equity tier 1 capital before threshold-based deductions:
a. LESS: Unrealized net gain (loss) related to changes in the fair value of liabilities that are
due to changes in own credit risk (if a gain, report as a positive value; if a loss, report as
a negative value)........................................................................................................
b. LESS: All other deductions from (additions to) common equity tier 1 capital before
threshold-based deductions..........................................................................................
11. LESS:
Non-significant investments in the capital of unconsolidated financial institutions in the
Not applicable
form of common stock that exceed the 10 percent threshold for non-significant investments ..........
10.b)
12. Subtotal (item 5 minus items 6 through 11)
..........................................................................
13. LESS: Significant Investments in the capital of unconsolidated financial institutions in the form
of common stock, net of associated DTLs, that exceed the 10 percent common equity tier 1
25 percent of item 12
capital deduction threshold ...............................................................................................
14. LESS: MSAs, net of associated DTLs, that exceed the 10 percent common equity tier 1 capital
25 percent of item 12
deduction threshold .........................................................................................................
15. LESS: DTAs arising from temporary differences that could not be realized through net operating
loss carrybacks, net of related valuation allowances and net of DTLs, that exceed the 10 percent
common equity tier 1 capital deduction threshold...................................................................
25 percent of item 12
Not applicable
16. LESS:
Amount of significant investments in the capital of unconsolidated financial institutions in
the form of common stock, net of associated DTLs; MSAs, net of associated DTLs; and DTAs
arising from temporary differences that could not be realized through net operating loss
carrybacks, net of related valuation allowances and net of DTLs; that exceeds the 15 percent
common equity tier 1 capital deduction threshold...................................................................
17. LESS: Deductions applied to common equity tier 1 capital due to insufficient amounts of
additional tier 1 capital and tier 2 capital1 to cover deductions....................................................
18. Total adjustments and deductions for common equity tier 1 capital (sum of items 13 through 17) .....
19. Common equity tier 1 capital (item 12 minus item 18) .............................................................

15.

P856

16.

P857
P858
P859

17.
18.
19.

Additional Tier 1 Capital
20. Additional tier 1 capital instruments plus related surplus ..........................................................
21. Non-qualifying capital instruments subject to phase-out from additional tier 1 capital.....................
22. Tier 1 minority interest not included in common equity tier 1 capital ...........................................
23. Additional tier 1 capital before deductions (sum of items 20, 21, and 22).....................................
24. LESS: Additional tier 1 capital deductions ............................................................................
25. Additional tier 1 capital (greater of item 23 minus item 24, or zero) ............................................

P860
P861
P862
P863
P864
P865

20.
21.
22.
23.
24.
25.

Tier 1 Capital
26. Tier 1 capital (sum of items 19 and 25) ................................................................................

8274

26.

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LB60

1An

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institution that has a CBLR framework election in effect as of the quarter-end report date is neither
required to calculate tier 2 capital nor make any deductions that would have been taken from tier 2
capital as of the report date.

Insert A

7

03/2019
03/2020

Insert A
Total Assets for the Leverage Ratio
27. Average total consolidated assets 1………………………………………………………………...
28. LESS: Deductions from common equity tier 1 capital and additional tier 1 capital (sum of
items 6, 7, 8, 10.b, 13 through 15, 17, and certain elements of item 24 - see instructions)…
29. LESS: Other deductions from (additions to) assets for leverage ratio purposes………………
30. Total assets for the leverage ratio (item 27 minus items 28 and 29) …………………………..

RCOA
KW03

Amount

P875
B596
A224
RCOA
7204

Percentage

a. Does your institution have a community bank leverage ratio (CBLR) framework
 election in effect as of the quarter-end report date? (enter 1 for Yes;
enter “0” for No)..………………………………………………………………………..

0 = No
1 = Yes

RCOA
LE74

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Leverage Ratio*
31. Leverage ratio (item 26 divided by 30) ………………………………………………...

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If your institution entered “1” for Yes in item 31.a:
x Complete items 32 through 37 and, if applicable, items 38.a through 38.c,
x Do not complete items 39 through 54, and
x Do not complete Part II of Schedule RC-R.
If your institution entered “0” for No in item 31.a:
x Skip (do not complete) items 32 through 38.c,
x Complete items 39 through 54, as applicable, and
x Complete Part II of Schedule RC-R.
Qualifying Criteria and Other Information for CBLR Institutions*

Column A
Amount

RCOA
2170

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32. Total assets (Schedule RC, item 12); (must be less than $10 billion)…...
3. Trading assets and trading liabilities (Schedule RC, sum of items 5 
and15). Report as a dollar amount in Column A and as a percentage of
WRWDOassets (5% limit) in Column B KX77
34. Off-balance sheet exposures:
a. Unused portion of conditionally cancellable
KX79
commitments…………………………………………………………...
b. Securities lent and borrowed (Schedule RC-L, sum of items 6.a and
KX80
6.b) ………………………………………………………...........................
c. Other off-balance sheet exposures……………………………................
KX81
d.Total off-balance sheet exposures (sum of items 34.a through 34.c).
5HSRUWDVDGROODUDPRXQWLQ&ROXPQ$DQGDVDSHUFHQWDJHRIWRWDO
assets (25% limit) in Column B…………………………………. KX82

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35. Unconditionally cancellable commitments…………………………………………………………….
36. Investments in the Wier 2 capital of unconsolidated financial institutions…………….…………….
37. Allocated transfer risk reserve………………………………………………………………………….
38. Amount of allowances for credit losses on purchased credit-deteriorated assets:2
a. Loans and leases held for investment………………………………………………………………
b. Held-to-maturity debt securities……………………………………………………………………..
c. Other financial assets measured at amortized cost……………………………………………….

Column B
Percentage
RCOA

KX78

KX83
RCOA
S540
LB61
3128

Amount

JJ30
JJ31
JJ32

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8

03/2020

FFIEC 051
Page 42 of 63
RC-29

Schedule RC-R-Continued
Part I-Continued
Dollar Amounts in Thousands

Amount

RCOA

If your institution entered “0” for No in item 31.a, complete items 39 through 54, as applicable, and
Part II of Schedule RC-R. If your institution entered “1” for Yes in item 31.a, do not complete items
39 through 54 or Part II of Schedule RC-R.
P866
P867
P868
5310

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Tier 2 Capital1
39. Tier 2 capital instruments plus related surplus .................................................................................
40. Non-qualifying capital instruments subject to phase-out from tier 2 capital.................................
41. Total capital minority interest that is not included in tier 1 capital .............................................
42. Allowance for loan and lease losses includable in tier 2 capital2,3.............................................
43. Unrealized gains on available-for-sale preferred stock classified as an equity security under
GAAP and available-for-sale equity exposures includable in tier 2 capital4 .................................
44. Tier 2 capital before deductions (sum of items  through ).................................
45. LESS: Tier 2 capital deductions ........................................................................................................
46. Tier 2 capital (greater of item 44 minus item 45, or zero) .................................................................

Q257

P870
P872
5311

AF

Total Capital
47.Total capital (sum of items 26 and 46) .............................................................................................. 3792

Total Risk-Weighted Assets
48. Total risk-weighted assets (from Schedule RC-R, Part II, item 31) .................................................. A223
Risk-Based Capital Ratios*
49. Common equity tier 1 capital ratio (item 19 divided by item 48)…….
50. Tier 1 capital ratio (item 26 divided by item 48)……………………………………………
51. Total capital ratio (item 47 divided by item 48)……………………………………………..

RCOA Percentage

P793
7206

7205

RCOA Percentage

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Capital Buffer*
52. Institution-specific capital buffer necessary to avoid limitations on distributions and
discretionary bonus payments..........................................................................................................

H311

RCOA

Amount

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53. Eligible retained income5 .............................................................................................................. H313
54. Distributions and discretionary bonus payments during the quarter6............................................ H314
* Report each ratio and buffer as a percentage, rounded to four decimal places, e.g., 12.3456.
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FDSLWDOQRUPDNHDQ\GHGXFWLRQVWKDWZRXOGKDYHEHHQWDNHQIURPWLHUFDSLWDODVRIWKHUHSRUWGDWH
 Institutions that have adopted A6U 2016-13 should report the amount of adjusted allowances for credit losses (AACL), as defined
inthe regulatory capital rule, includable in tier 2 capital in item 42.
 Institutions that have adopted ASU 2016-13 and have elected to apply the CECL transition provision should subtract the applicable
portion of the AACL transitional amount from the AACL, as defined in the regulatory capital rule, before determining the amount of
AACL includable in tier 2 capital. See instructions for further detail on the CECL transition provision.
 Item 43 is to be completed only by institutions that have not adopted ASU 2016-01, which includes provisions governing the accounting for
investments in equity securities. See instructions for further detail on ASU 2016-01.
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9

03/2020

Schedule RC-R, Part I – Mapping of Old Items to New Items

Mapping:

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New Item
39
40
41
42
43
44
45
46
47
27
28
29
30
48
49
50
51
31
55*
52
53
54

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Old Item
27
28
29
30
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