BHCs and SLHCs

Draft Revisions to the FFIEC 101 Report Form for Proposed Revisions with
Effective Dates as of the June 30, 2021, Report Date

D

R

AF
T

This draft reporting form, which is subject to change, present the pages from the FFIEC 101 report form
as they are proposed to be revised, subject to final approval by the U.S. Office of Management and
Budget. These revisions relate to the total loss absorbing capacity (TLAC) investments rule, which is
described in the initial PRA Federal Register notice published on October 4, 2019. As discussed in the
agencies’ final PRA Federal Register notice published in the Federal Register on November 23, 2020,
the agencies are proceeding with the revisions to the FFIEC 101 report form, with certain modifications.
The initial and final notices are available on the FFIEC’s web page for the FFIEC 101.

1

FFIEC 101
Page 2 of 38
A-1

For Federal Reserve Bank Use Only

C.I.

Schedule A—Advanced Approaches Regulatory Capital
This schedule is to be submitted on a consolidated basis.
Dollar Amounts in Thousands
Common equity tier 1 capital
1. Common stock plus related surplus, net of treasury stock ...........................................................
2. Retained earnings1 .............................................................................................................
3. Accumulated other comprehensive income (AOCI) ....................................................................

AAAB

Amount

P742
3247
B530

1.
2.
3.

4. Directly issued capital subject to phase out from common equity tier 1 capital (not applicable)
5. Common equity tier 1 minority interest includable in common equity tier 1 capital ............................ P839
6. Common equity tier 1 capital before regulatory deductions and adjustments (sum of items 1, 2, 3, and 5) .... P840

5.
6.

P841

8.

P842

9.

P843

10.

P849
P886

11.
12.
13.

D

R

AF
T

Common equity tier 1 capital: adjustments and deductions
7. Prudential valuation adjustments (not applicable)
8. Goodwill net of associated deferred tax liabilities (DTLs) ............................................................
9. Other intangible assets, net of associated DTLs, other than goodwill and mortgage servicing
assets (MSAs) ...................................................................................................................
10. Deferred tax assets (DTAs) that arise from net operating loss and tax credit carryforwards, net of any
related valuation allowances and net of DTLs...........................................................................
11. Accumulated net gain or loss on cash-flow hedges included in AOCI, net of applicable income taxes, that
relate to the hedging of items that are not recognized at fair value on the balance sheet ..........................
12. Expected credit loss that exceeds eligible credit reserves ...........................................................
13. Gain-on-sale associated with a securitization exposure ..............................................................
14. Unrealized gain or loss related to changes in the fair value of liabilities that are due to changes in own
credit risk..........................................................................................................................
15. Defined-benefit pension fund assets, net of associated DTLs .....................................................
16. Investments in own shares to the extent not excluded above as part of treasury stock ......................
17. Reciprocal cross-holdings in the common equity of financial institutions.........................................
18. Non-significant investments in the capital of unconsolidated financial institutions in the form of common
stock that exceed the 10 percent threshold for non-significant investments.....................................
19. 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 capital deduction threshold .............
20. MSAs, net of associated DTLs, that exceed the 10 percent common equity tier 1 capital deduction
threshold ..........................................................................................................................
21. 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 ..................................................................................
22. 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 ............................................................................................................
23. of which: significant investments in the capital of unconsolidated financial institutions in the form of
common stock, net of associated DTLs ................................................................................
24. of which: MSAs, net of associated DTLs ...............................................................................
25. of which: DTAs arising from temporary differences that could not be realized through net operating
loss carrybacks, net of related valuation allowances and net of DTLs..........................................
26. National specific regulatory adjustments (not applicable)
27. Deductions applied to common equity tier 1 capital due to insufficient amounts of additional tier 1 capital
and tier 2 capital to cover deductions......................................................................................
28. Total adjustments and deductions for common equity tier 1 capital (sum of items 8 through 22, plus
item 27)............................................................................................................................
29. Common equity tier 1 capital (item 6 less item 28).....................................................................

J161

Q258

P889

14.
15.
16.
17.

P851

18.

P853

19.

P854

20.

P855

21.

P856

22.

P890
P891

23.
24.

P892

25.

P857

27.

P858

28.
29.

P887
P888

P859

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

03/2019

FFIEC 101
Page 3 of 38
A-2

For Federal Reserve Bank Use Only

Schedule A—Advanced Approaches Regulatory Capital
—Continued

C.I.

This schedule is to be submitted on a consolidated basis.
Dollar Amounts in Thousands
Additional tier 1 capital
30. Additional tier 1 capital instruments plus related surplus .............................................................
31. of which: classified as equity under GAPP (not applicable)
32. of which: classified as liabilities under GAAP (not applicable)
33. Non-qualifying capital instruments subject to phase out from additional tier 1 capital ........................
34. Tier 1 minority interest not included in common equity tier 1 capital...............................................
35. of which: amount subject to phase out..................................................................................
36. Additional tier 1 capital before deductions (sum of items 30, 33, and 34) ........................................

Amount

P860

30.

P861

33.
34.
35.
36.

P862
P893
P863

P894

37.
38.

P895

AF
T

Additional tier 1 capital deductions
37. Investments in own additional tier 1 capital instruments ..............................................................
38. Reciprocal cross-holdings in the additional tier 1 capital of financial institutions ...............................
39. Non-significant investments in additional tier 1 capital of unconsolidated financial institutions that
exceed the 10 percent threshold for non-significant investments ..................................................
40. Significant investments in financial institutions not in the form of common stock to be deducted from
additional tier 1 capital.........................................................................................................
41. Other deductions from additional tier 1 capital ..........................................................................
42. Deductions applied to additional tier 1 capital due to insufficient tier 2 capital to cover deductions .......
43. Total additional tier 1 capital deductions (sum of items 37 through 42) ...........................................
44. Additional tier 1 capital (greater of item 36 less item 43 or zero) ...................................................

AAAB

P896

39.

P897
P898
P899
P864
P865

40.
41.
42.
43.
44.

Tier 1 capital
45. Tier 1 capital (sum of items 29 and 44) ................................................................................... 8274

45.

Tier 2 capital
46. Tier 2 capital instruments plus related surplus ..........................................................................
47. Non-qualifying capital instruments subject to phase out from tier 2 capital ......................................
48. Total capital minority interest that is not included in tier 1 capital...................................................
49. of which: instruments subject to phase out ............................................................................
50. Eligible credit reserves includable in tier 2 capital 1 .....................................................................
51. Tier 2 capital before deductions (sum of items 46, 47, 48, and 50, plus the amount reported in
Schedule RC-R of the Call Report or Schedule HC-R of the FR Y-9C, item 31) ...............................

P866

P870

51.

P902
P903

52.
53.

P904

54.

P905
P906
P872
5311

55.
56.
57.
58.

3792

59.

Total risk-weighted assets
60. Total risk-weighted assets (RWAs) ......................................................................................... A223

60.

R

P900
5310

46.
47.
48.
49.
50.

D

and covered debt instruments
Tier 2 capital deductions
52. Investments in own tier 2 capital instruments ...........................................................................
53. Reciprocal cross-holdings in the tier 2 capital of unconsolidated financial institutions ........................
54. Non-significant investments in the tier 2 capital of unconsolidated financial institutions that exceed the
10 percent threshold for non-significant investments ..................................................................
55. Significant investments in financial institutions not in the form of common stock to be deducted from
tier 2 capital ......................................................................................................................
56. Other deductions from tier 2 capital ........................................................................................
57. Total tier 2 capital deductions (sum of items 52 through 56).........................................................
58. Tier 2 capital (greater of item 51 less item 57 or zero) ................................................................
Insert 1
Total capital
59. Total capital (sum of items 45 and 58).....................................................................................

P867
P868

1. Institutions that have adopted ASU 2016-13 and have elected to apply the CECL transition provision should subtract the applicable
portion of the eligible credit reserves transitional amount from this item.

3

06/2021
03/2019

Insert 1

56.a
56.b

D

R

AF
T

AAAB Amount
56. Other deductions from tier 2 capital:
a. Investments in excluded covered debt instruments......................... XXXX
b. All other deductions from tier 2 capital………………………………………... P906

06/2021
4