Form FFIEC 051 FFIEC 051 Consolidated Report of Condition and Income for a Bank w

FFIEC 051
Page 23 of 64
RC-10

Schedule RC-C—Continued
Part I—Continued
Memoranda—Continued
Dollar Amounts in Thousands

RCON

Amount

Memorandum item 13 is to be completed by banks that had construction, land development, and
other land loans (as reported in Schedule RC-C, Part I, item 1.a) that exceeded 100 percent of
total capital (as reported in Schedule RC-R, Part I, item 35) as of December 31, 2019.
13. Construction, land development, and other land loans with interest reserves:
a. Amount of loans that provide for the use of interest reserves
(included in Schedule RC-C, Part I, item 1.a) ................................................................ G376
b. Amount of interest capitalized from interest reserves on construction, land development,
RIAD
and other land loans that is included in interest and fee income on loans during the quarter
(included in Schedule RI, item 1.a.(1)(b)) ..................................................................... G377

M.13.a.

M.13.b.

Memorandum item 14 is to be completed by all banks.
14. Pledged loans and leases .......................................................................................... G378

M.14.

Memorandum item 15 is to be completed for the December report only.
15. Reverse mortgages:
a. Reverse mortgages outstanding that are held for investment
(included in Schedule RC-C, item 1.c, above):
(1) Home Equity Conversion Mortgage (HECM) reverse mortgages ...................................
(2) Proprietary reverse mortgages ..............................................................................
b. Estimated number of reverse mortgage loan referrals to other lenders during the year
from whom compensation has been received for services performed in connection with
the origination of the reverse mortgages:
(1) Home Equity Conversion Mortgage (HECM) reverse mortgages ...................................
(2) Proprietary reverse mortgages ..............................................................................
c. Principal amount of reverse mortgage originations that have been sold during the year:
(1) Home Equity Conversion Mortgage (HECM) reverse mortgages ...................................
(2) Proprietary reverse mortgages ..............................................................................

16. Not applicable
1
17. Eligible loan modifications under Section 4013, Temporary Relief from Troubled
Debt Restructurings, of the 2020 Coronavirus Aid, Relief, and Economic Security
Act:
a. Number of Section 4013 loans outstanding ....................................................
b. Outstanding balance of Section 4013 loans....................................................

J466

M.15.a.(1)
M.15.a.(2)

J467

Number
J468
J469

M.15.b.(1)
M.15.b.(2)
Amount

J470
J471

M.15.c.(1)
M.15.c.(2)

LG24

M.17.a.
M.17.b.

LG25

06/2020
03/2020

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Item 15 is to be completed by institutions that are required or have elected to be treated as
a Qualified Thrift Lender.
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File Typeapplication/pdfFile TitleConsolidated Reports of Condition and Income for a Bank with Domestic Offices Only and with Total Assets less than $1 Billion—‍FSubjectConsolidated Reports of Condition and Income for a Bank with Domestic Offices Only and with Total Assets less than $1 Billion—‍FAuthorFederal Reserve BoardFile Modified2020-05-16File Created2018-06-28