SMBs

Regulatory Capital Reporting for Institutions Subject to the Advanced Capital Adequacy Framework

FFIEC101_202106_i_draft

SMBs

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Draft Revisions to the FFIEC 101 Instructions for Proposed Revisions with Effective
Dates Beginning with the March 31, 2020, Report Date
These draft instructions, which are subject to change, present the pages from the FFIEC 101 instruction book as they
are proposed to be revised, subject to final approval by the U.S. Office of Management and Budget. These proposed
revisions are described in the federal banking agencies’ initial Paperwork Reduction Act (PRA) Federal Register notice
published on July 22, 2020. 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 instruction book,
with certain modifications. The initial and final notices are available on the FFIEC’s web page for the FFIEC 101.
The draft instructions with effective dates of March 31, 2020, or June 30, 2020, pertain to interim final rules (IFRs)
published by one or all of the banking agencies from March through June. The revisions impacting the FFIEC 101
include updates to the calculation of certain amounts reported on Schedule A, Advanced Approaches Regulatory
Capital, including the Supplementary Leverage Ratio (SLR) Tables. Also included are the supplemental instructions
published by the FFIEC for other proposed revisions to the FFIEC 101 that were effective beginning with the March 31
and June 30, 2020, report dates, as appropriate.

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These reporting changes also include proposed revisions to the FFIEC 101 instruction book with effective dates as of
the June 30, 2021, report date. 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.

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Table of Contents
Impacted Instructions

Page

FFIEC 101 Effective Date: March 31, 2020
1. Interim Final Rule for Money Market Liquidity Facility………………………………………………….………..…....4
2. 5-Year 2020 CECL Transition Provision.………………………………..………………………………….……….....5
FFIEC 101 Effective Date: June 30, 2020
3.

Interim Final Rule for Paycheck Protection Program Liquidity Facility (PPPLF) and Paycheck Protection
Program (PPP) Loans…………..……………………………………………………………………………………….19

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4. Interim Final Rules for Temporary Exclusion of U.S. Treasury Securities and Deposits at Federal Reserve
Banks from the Supplementary Leverage Ratio………..…………………………………………………………….19
FFIEC 101 Proposed Effective Date June 30, 2021

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5. Total Loss Absorbing Capacity (TLAC) Investments Rule..................................................................................22

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The changes to the instructions on pages 4 through 17 are effective as of the March 31,
2020, report date.

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1. Interim Final Rule for the Money Market Liquidity Facility (MMLF)
To enhance the liquidity and functioning of money markets, the Federal Reserve Bank of Boston
launched the Money Market Mutual Fund Liquidity Facility, or MMLF, on March 18, 2020. On March 23,
2020, the agencies published an interim final rule, which permits banking organizations to exclude from
regulatory capital requirements exposures related to the MMLF. The banking agencies adopted a final
rule confirming the revisions made in the interim final rule without any changes in September 2020.

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The interim final rule modifies the agencies’ capital rule to allow banking organizations to neutralize the
effects of purchasing assets through the MMLF on their risk-based and leverage capital ratios. This
treatment extends to the community bank leverage ratio. Specifically, a banking organization may
exclude from its total leverage exposure, average total consolidated assets, standardized total riskweighted assets, and advanced approaches total risk-weighted assets, as applicable, any exposure
acquired pursuant to a non-recourse loan from the MMLF. The interim final rule only applies to
activities with the MMLF. The facility is currently scheduled to terminate on December 31, 2020, unless
the facility is extended by the Federal Reserve Board.
Consistent with generally accepted accounting principles (GAAP), the agencies would expect banking
organizations to report assets purchased through the MMLF on their balance sheets.

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Starting with the March 31, 2020, report date, advanced approaches banking organizations should
not include assets purchased from the MMLF in “Total risk-weighted assets (RWAs)” reported in the
FFIEC 101, Schedule A, item 60. For banking organizations subject to the supplementary leverage
ratio requirement, assets purchased from the MMLF would receive similar treatment as under the
“leverage ratio” and should be reported in the FFIEC 101, Schedule A, SLR Tables. Specifically, the
outstanding balance of these assets would continue to be reported in SLR Table 1, item 1.1, “Total
consolidated assets as reported in published financial statements,” and Table 2, item 2.1, “The
balance sheet carrying value of all on-balance sheet assets.” The average amount of these assets
calculated as of each day of the reporting quarter also would be reported in SLR Table 1, item 1.7.c,
“Adjustments for deductions of qualifying central bank deposits for custodial banking organizations,”
and SLR Table 2, item 2.2.b, “Deductions of qualifying central bank deposits from total on-balance
sheet exposures for custodial banking organizations,” even if a banking organization is not a
custodial banking organization.

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LINE ITEM INSTRUCTIONS FOR

Advanced Approaches Regulatory
Capital

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Schedule A

An institution that has instead elected to apply the 5-year 2020 CECL transition
provision (5-year CECL electing institution) should also include in this item its
applicable modified CECL transitional amount in accordance with section 301 of the
regulatory capital rules. Specifically, a 5-year CECL electing institution should
increase retained earnings by 100 percent of its modified CECL transitional amount
during the first and second years of the transition period, 75 percent of its modified
CECL transitional amount during the third year of the transition period, 50 percent
of its modified CECL transitional amount during the fourth year of the transition
period, and 25 percent of its modified CECL transitional amount during the fifth year
of the transition period.

General Instructions

Information collected on this FFIEC 101 Schedule A
will be publicly available for reports filed after an
advanced approaches institution conducts a satisfactory parallel run and for reports filed by institutions
subject to the SLR only. While the institution conducts
its parallel run, the information collected on this schedule will be publicly available, except for line items 78,
79, as well as items 86 through 90.

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The instructions below should be read in conjunction
with the regulatory capital rules issued by the reporting
institution’s primary federal supervisor, as well as the
reporting instructions for the Call Report, Schedule RC-R, or the FR Y-9C, Schedule HC-R. References to Schedule RC-R and Schedule HC-R item
numbers in the instructions for this Schedule A are to
items in Part I, not to items in Part II, of Schedule RC-R and Schedule HC-R.

applicable CECL transitional amount, in accordance
with section 301 of the regulatory capital rules. Specifically, an 3-year CECL electing institution should include
increase retained earnings by 75 percent of its CECL
transitional amount during the first year of the
transition period, 50 percent of its CECL transi-tional
amount during the second year of the transition
period, and 25 percent of its CECL transitional
amount during the third year of the transition period.
Item 3 Accumulated other comprehensive income
(AOCI).
Report the amount of the institution’s AOCI as
reported in Schedule RC-R of the Call Report or
Schedule HC-R of the FR Y-9C, item 3.

Item 4 Directly issued capital subject to phase out from
common equity tier 1 capital.
Not applicable: do not complete this line item.

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Item Instructions

Common Equity Tier 1 Capital

Item 1 Common stock plus related surplus, net of
treasury stock.
Report the amount of the institution’s common stock
plus related surplus, net of treasury stock, as reported
in Schedule RC-R of the Call Report or Schedule HC-R of the FR Y-9C, item 1.

Item 5 Common equity tier 1 minority interest
includable in common equity tier 1 capital.
Report the amount of the institution’s common equity
tier 1 minority interest includable in common equity
tier 1 capital as reported in Schedule RC-R of the Call
Report or Schedule HC-R of the FR Y-9C, item 4.
Item 6 Common equity tier 1 capital before regulatory
deductions and adjustments.
Report the sum of items 1, 2, 3, and 5.

Item 2 Retained earnings.
Report the amount of the institution’s total retained
earnings as reported in Schedule RC-R of the Call
Report or Schedule HC-R of the FR Y-9C, item 2.

Common equity tier 1 capital: adjustments and
deductions

An institution that has elected to apply the 3-year CECL
transition provision (3- year electing institution) should
also include in this item its

Item 7 Prudential valuation adjustments.
Not applicable: do not complete this line item.
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March2020
2019
March
FFIEC 101

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Schedule A

Item 8 Goodwill net of associated deferred tax
liabilities (DTLs).
Report the amount of the institution’s goodwill net of
associated DTLs as reported in Schedule RC-R of the
Call Report or Schedule HC-R of the FR Y-9C, item 6.

Insert A

Item 13 Gain-on-sale associated with a securitization
exposure.
Report the amount of the institution’s gain-on-sale
associated with a securitization exposure as included in
Schedule RC-R of the Call Report or Schedule HC-R
of the FR Y-9C, item 10.b.

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Item 9 Other intangible assets, net of associated
DTLs, other than goodwill and mortgage servicing
assets (MSAs).
Report the amount of the institution’s intangible assets
(other than goodwill and MSAs), net of associated
DTLs, as reported in Schedule RC-R of the Call
Report or Schedule HC-R of the FR Y-9C, item 7.

amount of eligible credit reserves is reported in this line
item, as well as included in Schedule RC-R of the Call
Report or Schedule HC-R of the FR Y-9C, item 10.b.

Item 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.
Report the amount of the institution’s DTAs that arise
from net operating loss and tax credit carryforwards,
net of any related valuation allowances and net of
DTLs, as reported in Schedule RC-R of the Call
Report or Schedule HC-R of the FR Y-9C, item 8.

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Item 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 (if a gain,
report as a positive value; if a loss, report as a negative
value).
Report the amount of the institution’s 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 as reported in Schedule RC-R of the Call
Report or Schedule HC-R of the FR Y-9C, item 9.f.

Item 12 Expected credit loss that exceeds eligible credit
reserves.
Report the amount of expected credit loss that exceeds
the amount of eligible credit reserves as follows.
Before an institution either begins or completes its parallel run process, report zero in line item 12. If an institution is in the parallel run process, also report
expected credit loss that exceeds eligible credit reserves
in item 86.
When the institution completes its parallel run process,
the amount of expected credit loss that exceeds the

Item 14 Unrealized gain or loss related to changes in
the fair value of liabilities that are due to changes in
own credit risk.
Report the amount of the institution’s total unrealized
gain or loss related to changes in the fair value of
liabilities that are due to changes in own credit risk as
reported in Schedule RC-R of the Call Report or
Schedule HC-R of the FR Y-9C, item 10.a.
Item 15 Defined benefit pension fund assets, net of
associated DTLs.
Report the amount of the institution’s defined benefit
pension fund assets, net of associated DTLs, as
included in Schedule RC-R of the Call Report or
Schedule HC-R of the FR Y-9C, item 10.b.
Item 16 Investments in own shares to the extent not
excluded above as part of treasury stock.
Report the amount of the institution’s investments in
own shares to the extent not excluded as part of treasury stock as included in Schedule RC-R of the Call
Report or Schedule HC-R of the FR Y-9C, item 10.b.
Item 17 Reciprocal cross-holdings in the common
equity of financial institutions.
Report the amount of the institution’s reciprocal crossholdings in the common equity of financial institutions
as included in Schedule RC-R of the Call Report or
Schedule HC-R of the FR Y-9C, item 10.b.
Institutions that are not holding companies must also
include in this line the amount of equity investments in
financial subsidiaries that is included in Schedule RC-R of the Call Report, item 10.b.

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March 2020

FFIEC 101

6

Insert A

An institution that has exited parallel run and has elected to apply the 3-year CECL transition provision (3-year CECL
electing institution) should decrease its eligible credit reserves by the applicable eligible credit reserves transitional
amount in accordance with section 301 of the regulatory capital rules. Specifically, a 3-year electing institution should
reduce the amount of its eligible credit reserves by 75 percent of its eligible credit reserves transitional amount during the
first year of the transition period, 50 percent of its eligible credit reserves transitional amount during the second year of the
transition period, and 25 percent of its eligible credit reserves transitional amount during the third year of the transition
period.

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An institution that has exited parallel run and has elected to apply the 5-year 2020 CECL transition provision (5-year CECL
electing institution) should decrease its eligible credit reserves by the applicable eligible credit reserves transitional amount
in accordance with section 301 of the regulatory capital rules. Specifically, a 5-year CECL electing institution should
reduce the amount of its eligible credit reserves by 100 percent of its eligible credit reserves transitional amount during the
first and second years of the transition period, 75 percent of its eligible credit reserves transitional amount during the third
year of the transition period, 50 percent of its eligible credit reserves transitional amount during the fourth year of the
transition period, and 25 percent of its eligible credit reserves transitional amount during the fifth year of the transition
period.

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Schedule A

Item 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.
Report the amount of the institution’s total 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
associated DTLs, that exceeds the 15 percent common
equity tier 1 capital deduction threshold as reported in
Schedule RC-R of the Call Report or Schedule HC-R
of the FR Y-9C, item 16.

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Item 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.
Report the amount of the institution’s 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 as reported in Schedule RC-R of the Call Report
or Schedule HC-R of the FR Y-9C, item 11.
Item 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.
Report the amount of the institution’s 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 as reported in
Schedule RC-R of the Call Report or Schedule HC-R
of the FR Y-9C, item 13.

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Item 20 MSAs, net of associated DTLs, that exceed
the 10 percent common equity tier 1 capital deduction
threshold.
Report the amount of the institution’s MSAs net of
associated DTLs that exceed the 10 percent common
equity tier 1 capital deduction threshold as reported in
Schedule RC-R of the Call Report or Schedule HC-R
of the FR Y-9C, item 14.

Item 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.
Report the amount of the institution’s total 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 as reported in Schedule RC-R of
the Call Report or Schedule HC-R of the FR Y-9C,
item 15.b.

Item 23 of which: significant investments in the capital
of unconsolidated financial institutions in the form of
common stock, net of associated DTLs.
Report the pro- rated amount of significant investments in the capital of unconsolidated financial institutions in the form of common stock, net of associated
DTLs. An example of this calculation is provided in a
worksheet calculation table, step 7, in Schedule RC-R
or Schedule HC-R, item 16.
Item 24 of which: MSAs, net of associated DTLs.
Report the pro-rated amount of MSAs, net of associated DTLs. An example of this calculation is provided
in a worksheet calculation table, step 7, in Schedule RC-R or Schedule HC-R, item 16.
Item 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.
Report the pro-rated amount of DTAs arising from
temporary differences that could not be realized
through net operating loss carrybacks, net of related
valuation allowances and net of DTLs. An example of
this calculation is provided in a worksheet calculation
table, step 7, in Schedule RC-R or Schedule HC-R,
item 16.

Insert B
FFIEC 101

A-3

July 2017
March
2020

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Insert B
An institution that has elected to apply the 3-year transition option in the 2019 CECL rule (3-year CECL
electing institution) should decrease its DTAs arising from temporary differences by the applicable DTA
transitional amount in accordance with section 301 of the regulatory capital rules. Specifically, a 3-year
CECL electing institution should reduce the amount of its DTAs arising from temporary differences by 75
percent of its DTA transitional amount during the first year of the transition period, 50 percent of its DTA
transitional amount during the second year of the transition period, and 25 percent of its DTA transitional
amount during the third year of the transition period.

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An institution that has elected to apply the 5-year 2020 CECL transition provision (5-year CECL electing
institution) should decrease its DTAs arising from temporary differences by the applicable DTA
transitional amount in accordance with section 301 of the regulatory capital rules. Specifically, a 5-year
CECL electing institution should reduce the amount of its DTAs arising from temporary differences by
100 percent of its DTA transitional amount during the first and second years of the transition period, 75
percent of its DTA transitional amount during the third year of the transition period, 50 percent of its DTA
transitional amount during the fourth year of the transition period, and 25 percent of its DTA transitional
amount during the fifth year of the transition period.

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Schedule A

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Insert C
Item 47 Non-qualifying capital instruments subject to
tional amount during the first year of the transition
phase out from tier 2 capital.
period, 50 percent of its eligible credit reserves transitional amount during the second year of the transition
Report the amount of the institution’s total nonperiod, and 25 percent of its eligible credit reserves
qualifying capital instruments subject to phase out
transitional amount during the third year of the transifrom tier 2 capital, as reported in Schedule RC-R of the
tion period.
Call Report, item 40 or Schedule HC-R of the
FR Y-9C, item 38.
Item 51 Tier 2 capital before deductions.
Item 48 Total capital minority interest that is not
Report the sum of items 46, 47, 48, and 50, plus the
included in tier 1 capital.
amount reported in Schedule RC-R of the Call Report,
item 43 or Schedule HC-R of the FR Y-9C, item 41.
Report the amount of the institution’s total capital
minority interest not included in tier 1 capital as
reported in Schedule RC-R of the Call Report, item 41
Tier 2 capital deductions
or Schedule HC-R of the FR Y-9C, item 39.

Item 52 Investments in own tier 2 capital instruments.
Report the amount of the institution’s total investments in own tier 2 capital instruments as included in
Schedule RC-R of the Call Report, item 45 or Schedule HC-R of the FR Y-9C, item 43.

Item 50 Eligible credit reserves includable in tier 2
capital.
If the institution has completed its parallel run process:
If eligible credit reserves exceed total expected credit
losses, then report the amount by which eligible credit
reserves exceed expected credit losses, up to a maximum amount of 0.60 percent of credit risk-weighted
assets.

Item 53 Reciprocal cross-holdings in the tier 2 capital
of unconsolidated financial institutions.
Report the amount of the institution’s total reciprocal
cross-holdings in tier 2 capital of unconsolidated
financial institutions as included in Schedule RC-R of
the Call Report, item 45 or Schedule HC-R of the
FR Y-9C, item 43.

IfAnthe
institution is in the parallel run process: Report
institution that has exited parallel run and has
the
amount
ofthe
the3-year
institution’s
allowable
allowance for
elected to apply
CECL transition
provision
loan
and
leasesinstitution)
losses orshould
adjusted
allowances
(3-year
electing
decrease
its eligiblefor credit
credit reserves
by if applicable, includable in tier 2 capilosses
(AACL),
tal, as reported in Schedule RC-R of the Call Report,
item 42.a or Schedule HC-R of the FR Y-9C, item
40.a. In addition, report eligible credit reserves includable in tier 2 capital in this Schedule A, item 79. This
amount is confidential while the institution is in the
parallel run process. Once the institution has completed its parallel run process, the reported amount is
publicly available on this schedule and on Schedule RC-R of the Call Report, item 42.b or Schedule HC-R of the FR Y-9C, item 40.b.

Item 54 Non-significant investments in the tier 2
capital of unconsolidated financial institutions that
exceed the 10 percent threshold for non-significant
investments.
Report the amount of the institution’s non-significant
investments in the tier 2 capital of unconsolidated
financial institutions that exceed the 10 percent threshold for non-significant investments, as included in
Schedule RC-R of the Call Report, item 45 or Schedule HC-R of the FR Y-9C, item 43.

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Item 49 of which: instruments subject to phase out.
Report the portion of the institution’s total capital
minority interest that is not included in tier 1 capital
that is subject to phase out.

Electing Institutions subtract the applicable portion of
the eligible credit reserves transitional amount from
this item, in accordance with section 301 of the regulatory capital rules. Specifically, an 3-year electing
institution should reduce the amount of its eligible credit
reserves by subtracts 75 percent of its eligible credit
reserves transi-

Item 55 Significant investments in financial institutions
not in the form of common stock to be deducted from
tier 2 capital.
Report the amount of the institution’s total significant
investments in financial institutions not in the form of
common stock to be deducted from tier 2 capital as
included in Schedule RC-R of the Call Report, item 45
or Schedule HC-R of the FR Y-9C, item 43.
FFIEC 101

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March 2020

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Insert C

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An institution that has exited parallel run and has elected to apply the 5-year 2020 CECL transition
provision (5-year CECL electing institution) should decrease its eligible credit reserves by the
applicable eligible credit reserves transitional amount in accordance with section 301 of the regulatory
capital rules. Specifically, a 5-year CECL electing institution should reduce the amount of its eligible
credit reserves by 100 percent of its eligible credit reserves transitional amount during the first and
second years of the transition period, 75 percent of its eligible credit reserves transitional amount
during the third year of the transition period, 50 percent of its eligible credit reserves transitional
amount during the fourth year of the transition period, and 25 percent of its eligible credit reserves
transitional amount during the fifth year of the transition period.

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Schedule A

and Held-to-maturity debt securities,” and Memorandum item 6, “Allowance for credit losses on other
financial assets carried at amortized cost (not included
in item 7, above)” less Schedule RC-R, part II, Memorandum items 4.a, 4.b, and 4.c, “Amount of allowances
for credit losses on purchased credit-deteriorated
assets: Loans and leases held for investment, Held-tomaturity debt securities, and Other financial assets
measured at amortized cost,” less Schedule RI-B,
part II, Memorandum item 1, “Allocated transfer risk
reserve included in Schedule RI-B, part II, item 7, column A, above,” plus Schedule RC-G, item 3, “Allowance for credit losses on off-balance sheet credit
exposures.”

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Item 73 Significant investments in the capital of
unconsolidated financial institutions in the form of
common, net of associated DTLs, stock that are not
deducted.
Report the amount of significant investments in the
capital of unconsolidated financial institutions in the
form of common stock, net of associated DTLs, that
are not deducted from common equity tier 1 (that is,
not reported in items 19 or 23 of this Schedule A).
Item 74 MSAs net of associated DTLs that are not
deducted.
Report the amount of MSAs net of associated DTLs
that are not deducted from common equity tier 1 capital (that is, not reported in items 20 or 24 of this Schedule A).

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Item 75 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 are not deducted.
Report the amount of 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 are not deducted from
common equity tier 1 capital (that is, not reported in
items 21 or 25 of this Schedule A).

Limitations on the amount of provisions
included in tier 2 capital

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Item 76 Total allowance for loan and lease losses
(ALLL) under the standardized approach.
For institutions that have not yet adopted ASU 201613, report the amount of total ALLL under the standardized approach, which is equal to Schedule RC,
item 4.c, “Allowance for loan and lease losses,” less
Schedule RI-B, part II, Memorandum item 1, “Allocated transfer risk reserve included in Schedule RI-B,
part II, item 7, column A, above,” plus Schedule RC-G,
item 3, “Allowance for credit losses on off-balance
sheet credit exposures.”
For Call Report filers that have adopted ASU 2016-13,
report the amount of total AACL under the standardized approach, which is equal to Schedule RI-B,
part II, item 7, sum of Columns A and B, “Balance end
of current period: Loans and leases held for investment

For FR Y-9C filers that have adopted ASU 2016-13,
report the amount of total AACL under the standardized approach, which is equal to Schedule HI-B, part
II, item 7, sum of Columns A and B, “Balance end of
current period: Loans and leases held for investment
and Held-to-maturity debt securities,” and Memorandum item 6, “Allowance for credit losses on other
financial assets carried at amortized cost (not included
in item 7, above),” less Schedule HC-R, part II, Memorandum items 5.a, 5.b, and 5.c, “Amount of allowances
for credit losses on purchased credit-deteriorated
assets: Loans and leases held for investment, Held-tomaturity debt securities, and Other financial assets
measured at amortized cost,” less Schedule HI-B,
part II, Memorandum item 1, “Allocated transfer risk
reserve included in Schedule HI-B, part II, item 7, column A, above,” plus Schedule HC-G, item 3, “Allowance for credit losses on off-balance sheet credit
exposures.”
Item 77 Amount of ALLL includable in tier 2 capital
under the standardized approach.
Report the amount of the institution’s ALLL or
AACL, if applicable, includable in tier 2 capital under
the standardized approach as reported in Schedule RC-R of the Call Report or Schedule HC-R of the
FR Y-9C, item 30.a.
Items 78 and 79 are kept confidential on reports filed
during an institution’s parallel run process.
Item 78 Total eligible credit reserves (calculated using
advanced approaches).
Report the amount of total eligible credit reserves.
Insert D

FFIEC 101

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March 2020
2019
March

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Insert D
An institution that has elected to apply the 3-year CECL transition provision (3-year CECL electing
institution) should decrease its eligible credit reserves by the applicable eligible credit reserves
transitional amount in accordance with section 301 of the regulatory capital rules. Specifically, a 3year electing institution should reduce the amount of its eligible credit reserves by 75 percent of its
eligible credit reserves transitional amount during the first year of the transition period, 50 percent
of its eligible credit reserves transitional amount during the second year of the transition period,
and 25 percent of its eligible credit reserves transitional amount during the third year of the
transition period.

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An institution that has elected to apply the 5-year 2020 CECL transition provision (5-year CECL
electing institution) should decrease its eligible credit reserves by the applicable eligible credit
reserves transitional amount in accordance with section 301 of the regulatory capital rules.
Specifically, a 5-year CECL electing institution should reduce the amount of its eligible credit
reserves by 100 percent of its eligible credit reserves transitional amount during the first and
second years of the transition period, 75 percent of its eligible credit reserves transitional amount
during the third year of the transition period, 50 percent of its eligible credit reserves transitional
amount during the fourth year of the transition period, and 25 percent of its eligible credit reserves
transitional amount during the fifth year of the transition period.

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Schedule A

Item 79 Amount of eligible credit reserves includable in
tier 2 capital.
If eligible credit reserves reported in item 78 exceed
total expected credit losses, then report the amount by
which eligible credit reserves exceed expected credit
losses, up to a maxi-mum amount of 0.60 percent of
credit risk-weighted assets.

a. Depository institution holding companies: Report
0 for this item.
b. Depository institutions: multiply the aggregate
principal amount of non-qualifying tier 2 capital
instruments that were outstanding as of January 1, 2014 by the percentage in Table 2 for the
corresponding calendar year.

AF
T

Non-qualifying capital instruments

Item 84 Cap on tier 2 non-qualifying capital
instruments subject to phase-out.

Item 80 Cap on common equity tier 1 non-qualifying
capital instruments subject to phase-out.
Report 0 for this item.

Item 85 Amount of tier 2 non-qualifying capital
instruments excluded.
Report the total amount of instruments that were
excluded from tier 2 capital as a result of the application of the cap in Schedule A, item 84.

Item 81 Amount of common equity tier 1
non-qualifying capital instruments excluded.
Report 0 for this item.

Memoranda

Item 82 Cap on additional tier 1 non-qualifying capital
instruments subject to phase-out.

Item 86 Expected credit loss that exceeds eligible credit
reserves.
Report the amount of expected credit loss that exceeds
the amount of eligible credit reserves reported in item
78, as calculated under the advanced approaches rules.

Note: Items 86-90 are kept confidential on reports filed
during an institution’s parallel run process.

R

a. Depository institution holding companies: Report
0 for this item.

D

b. Depository institutions: multiply the aggregate
principal amount of non-qualifying additional
tier 1 capital instruments that were outstanding
as of January 1, 2014 by the percentage in Table
2 for the corresponding calendar year.

Table 2 – Transition provisions for non-qualifying
capital instruments for depository institutions

Transition Period

Calendar year 2020
Calendar year 2021
Calendar year 2022 and thereafter

Cap on
non-qualifying
capital
instruments
20
10
0

Item 83 Amount of additional tier 1 non-qualifying
capital instruments excluded.
Report the total amount of non-qualifying capital
instruments that were excluded from additional tier 1
capital as a result of the application of the cap in
Schedule A, item 82.

Item 87 Advanced approaches RWA (from
FFIEC 101, Schedule B, item 36).
Report the amount of the institution’s total RWAs calculated under the revised advanced approaches rules.
Item 88 Common equity tier 1 capital ratio (calculated
using advanced approaches).
If an institution is in the parallel run process: Report
common equity tier 1 capital ratio calculated using the
revised advanced approaches rules. Specifically, to calculate the numerator of this ratio, an institution must
deduct from item 29 the amount of expected credit loss
that exceeds eligible credit reserves, reported in item 86,
subject to the transition provisions. To calculate the
denominator of this ratio, the institution must use the
amount of the advanced approaches risk-weighted
assets reported in item 87. Round the ratio to four decimal places.
After the institution completes its parallel run process:
Report common equity tier 1 capital ratio calculated

A-10
March 2020

FFIEC 101

14

An institution that has instead elected to apply the 5-year 2020 CECL transition provision (5year CECL electing institution) should also include in this item its applicable modified CECL
transitional amount in accordance with section 301 of the regulatory capital rules. Specifically,
a 5-year CECL electing institution should increase its total leverage exposure by 100 percent
of its modified CECL transitional amount during the first and second years of the transition
period, 75 percent of its modified CECL transitional amount during the third year of the
transition period, 50 percent of its modified CECL transitional amount during the fourth year of
the transition period, and 25 percent of its modified CECL transitional amount during the fifth
year of the transition period.

Schedule A

on-balance sheet assets (excluding on-balance sheet
carrying value for derivative transactions and
repo{style transactions), net of allowance for loan and
lease losses (ALLL) as defined in the regulatory capital
rule. Spe-cifically, do not include in this item the value
of receiv-ables in reverse repurchase transactions.
However, include in this item securities provided in a
repurchase agreement, securities pledged in a securities
borrowing transaction, securities lent in a securities
lending trans-action, and cash and other collateral
received under any such repo-style transaction. Also
include in this item the amount of on-balance sheet
cash and collat-eral received from a counterparty in
derivative transac-tions and the amount of on- balance
sheet receivable
(or other) assets resulting from the posting of cash to
counterparties in derivative transactions.

AF
T

Item 1.7.c Adjustments for deductions of qualifying
central bank deposits for custodial banking
organizations.4
Report (as a positive amount) deductions for qualifying central bank deposits from the total leverage exposure, limited to the amount of deposit liabilities on the
consolidated balance sheet of the custodial banking
organization that are linked to fiduciary or custodial
and safekeeping accounts. For purposes of this paragraph, a deposit account is linked to a fiduciary or custodial and safekeeping account if the deposit account
is provided to a clients that maintains a fiduciary or
custodial and safekeeping account with the custodial
bank, and the deposit account is used to facilitate the
administration of the fiduciary or custodial and safekeeping account.

Report this item as the mean of the amount calculated
as of each day of the reporting quarter.

An institution that has elected to apply the 3-year CECL
transition provision (3-year CECL electing institution)
should also include in this item its applicable CECL
transitional amount, in accordance with section 301 of
the regulatory capital rules. Specifically, an 3-year CECL
electing institution should include increase its total
leverage exposure by 75 percent of its CECL transitional
amount during the first year of the transition period, 50
percent of its CECL transi-tional amount during the second
year of the transition period, and 25 percent of its CECL
transitional amount during the third year of the transition
period.

If a financial subsidiary is not consolidated into the
institution for purposes of the institution’s balance
sheet, exclude from this item the quarterly average for
the institution's ownership interest in the financial subsidiary accounted for under the equity method of
accounting that is included in the institution’s balance
sheet carrying value of all on-balance sheet assets in
this item 2.1.

D

R

Item 1.8 Total leverage exposure.
Report the sum of SLR Table 1, items 1.1 through 1.6,
minus items 1.7.a, 1.7.b, and 1.7.c. This item must
equal SLR Table 2, item 2.21.

SLR Table 2: Supplementary leverage ratio

On-balance sheet exposures

An institution must report the following amounts with
respect to its on-balance sheet exposures.
Item 2.1 The balance sheet carrying value of all
on{balance sheet assets (excluding on{balance sheet
assets for derivative transactions and repo{style
transactions, but including collateral).
Report the balance sheet carrying value, of all

Financial subsidiaries:

If a financial subsidiary is consolidated into the institution for purposes of the institution’s balance sheet,
exclude from this item the quarterly average of the
assets of the subsidiary that is included in the institution’s balance sheet carrying value of all on-balance
sheet assets in this item 2.1, minus any deductions from
common equity tier 1 capital and additional tier 1 capital attributable to the financial subsidiary that have
been included in SLR Table 2, item 2.2. Include in this
item the quarterly average of institution assets representing claims on the financial subsidiary, other than
the institution’s ownership interest in the subsidiary,
that were eliminated in consolidation.
Because the institution’s claims on the subsidiary were
eliminated in consolidation, these assets would not
otherwise be included.

4. Custodial bank means: A national bank or Federal savings association that is a subsidiary of a depository institution holding company
that is a custodial banking organization under 12 CFR 217.2.

A-16

FFIEC 101

March 2020

15

Schedule A

For repo{style transactions that are not subject to a
qualifying master netting agreement, an institution
must calculate counterparty credit risk on a
transaction{by{transaction basis.
Report this item as the mean of the amount calculated
as of the last day of each of the three months of the
reporting quarter.

Add the amounts in steps 1-3 and report the sum in
this item 2.18. Note that no adjustment is made to offbalance sheet exposures that receive a CCF of 100 percent under section 33(b) of the regulatory capital rule.
Item 2.19 Total off{balance sheet exposures.
Report SLR Table 2, item 2.17, minus item 2.18.

AF
T

Item 2.16 Total exposures for repo{style transactions.
Report the sum of SLR Table 2, items 2.12, 2.14, and
2.15, minus item 2.13.

tal rule, multiply the notional amount of these
commitments by 50 percent.

Off{balance sheet exposures

An institution must report the following amounts with
respect to its off-balance sheet exposures. All offbalance sheet exposures must be reported as the mean
of the amount calculated as of the last day of each of
the three months of the reporting quarter.

R

Item 2.17 Off{balance sheet exposures at gross
notional amounts.
The notional amount of all off{balance sheet exposures
(excluding off{balance sheet exposures associated with
repo-style transactions, repurchase or reverse repurchase or securities borrowing or lending transactions
that qualify for sales treatment under GAAP, and
derivative transactions).

D

Item 2.18 Adjustments for conversion to credit
equivalent amounts (report as a positive amount).
Report the aggregate adjustments for conversion of
off-balance sheet exposures in SLR Table 2, item 2.17,
to credit equivalent amounts as follows:

1. For unconditionally cancellable commitments
that receive a credit conversion factor (CCF) of
10 percent for purposes of calculating the SLR,
multiply the notional amount of these commitments by 90 percent.
2. For commitments that receive a CCF of 20 percent under section 33(b) of the regulatory capital rule, multiply the notional amount of these
commitments by 80 percent.

Capital and total leverage exposure
Item 2.20 Tier 1 capital.
Report the tier 1 capital amount as reported in Schedule A, item 45.
An institutions that does not complete Schedule A,
except for the SLR disclosures, must use the corresponding item as reported on the institution’s Schedule RC-R of the Call Report or Schedule HC-R of the
FR Y-9C, as applicable.
Item 2.21 Total leverage exposure.
Report the sum of SLR Table 2, items 2.3, 2.11, 2.16,
and 2.19.
Insert E

Supplementary leverage ratio
Item 2.22 Supplementary leverage ratio.
Report the ratio of SLR Table 2, item 2.20, divided by
item 2.21, as a percentage, rounded to four decimal
places.
Item 2.23 Holding companies subject to enhanced SLR
standards only: Leverage buffer.
Report SLR Table 2, item 2.22, minus the SLR minimum in section 10(a)(5) of the regulatory capital rule
(3 percent) as a percentage, rounded to four decimal
places. If the holding company’s supplementary leverage ratio is less than or equal to the minimum requirement of 3 percent, the holding company’s leverage buffer is zero.

3. For commitments that receive a CCF of 50 percent under section 33(b) of the regulatory capi-

A-24

July 2020
2017
March

FFIEC 101

16

Insert E
An institution that has elected to apply the 3-year CECL transition provision (3-year CECL
electing institution) should also include in this item its applicable CECL transitional amount in
accordance with section 301 of the regulatory capital rules. Specifically, a 3-year CECL electing
institution should increase its total leverage exposure by 75 percent of its CECL transitional
amount during the first year of the transition period, 50 percent of its CECL transitional amount
during the second year of the transition period, and 25 percent of its CECL transitional amount
during the third year of the transition period.

D

R

AF
T

An institution that has instead elected to apply the 5-year 2020 CECL transition provision (5-year
CECL electing institution) should also include in this item its applicable modified CECL
transitional amount in accordance with section 301 of the regulatory capital rules. Specifically, a
5-year CECL electing institution should increase its total leverage exposure by 100 percent of its
modified CECL transitional amount during the first and second years of the transition period, 75
percent of its modified CECL transitional amount during the third year of the transition period, 50
percent of its modified CECL transitional amount during the fourth year of the transition period,
and 25 percent of its modified CECL transitional amount during the fifth year of the transition
period.

March 2020
17

D

R

AF
T

The changes to the instructions on pages 19 and 20 are effective as of the June 30, 2020, report date.

18

3. Interim Final Rule for Paycheck Protection Program Liquidity Facility (PPPLF) and Paycheck
Protection Program (PPP) Loans
To enhance the liquidity of small business lenders and improve the functioning of the broader credit
markets, the PPPLF was authorized by the Board of Governors of the Federal Reserve System on April 8,
2020, under section 13(3) of the Federal Reserve Act (12 U.S.C. 343(3)). Under the PPPLF, the Federal
Reserve Banks will extend nonrecourse loans to eligible lenders, with the extensions of credit secured by
SBA-guaranteed PPP 1 loans that the lenders have originated or purchased. On April 13, 2020, the
agencies published an interim final rule, which permits banking organizations to exclude from regulatory
capital requirements PPP covered loans pledged under the PPPLF. 2 The interim final rule also clarifies
that PPP covered loans as defined in section 7(a)(36) of the Small Business Act (15 U.S.C. 636(a)(36))
receive a zero percent risk weight. The agencies adopted a final rule confirming the revisions made in the
interim final rule without any changes in September 2020.

AF
T

The interim final rule modifies the agencies’ capital rule and allows PPPLF-eligible banking organizations
to neutralize the regulatory effects of PPP covered loans on their risk-based capital ratios, as well as PPP
covered loans pledged under the PPPLF on their leverage capital ratios. When calculating leverage
capital ratios, a banking organization may exclude from average total consolidated assets and, as
applicable, total leverage exposure a PPP covered loan as of the date that it has been pledged under the
PPPLF. Accordingly, a PPP covered loan that has not been pledged as collateral in connection with an
extension of credit under the PPPLF would be included in the calculation of the banking organization’s
average total consolidated assets and, as applicable, total leverage exposure. This treatment extends to
the community bank leverage ratio. No new extensions of credit will be made under the PPPLF
after December 31, 2020, unless the Federal Reserve Board and U.S. Department of Treasury jointly
determine to extend the Facility.

D

R

Consistent with U.S. generally accepted accounting principles (U.S. GAAP), the agencies would expect
banking organizations to report PPP covered loans on their balance sheets. Starting with the June 30,
2020, report date, advanced approaches banking organizations would not include PPP covered loans in
“Total risk-weighted assets” reported in the FFIEC 101, Schedule A, item 60. For banking organizations
subject to the supplementary leverage ratio requirement that file the FFIEC 101, PPP covered loans
pledged to the PPPLF would be deducted as part of the calculation of total leverage exposure for the
supplementary leverage ratio. Specifically, the outstanding balance of PPP loans would continue to be
reported in SLR Table 1, item 1.1, ‘‘Total consolidated assets as reported in published financial
statements,’’ and Table 2, item 2.1,‘‘The balance sheet carrying value of all on-balance sheet assets.’’ A
banking organization calculating its supplementary leverage ratio also would report PPP covered loans
pledged to the PPPLF in SLR Table 1, item 1.7.c, “Adjustments for deductions of qualifying central bank
deposits for custodial banking organizations,” and in SLR Table 2, item 2.2.b, “Deductions of qualifying
central bank deposits from total on-balance sheet exposures for custodial banking organizations,” even if
a banking organization is not a custodial banking organization. 3
4.Interim Final Rules for Temporary Exclusion of U.S. Treasury Securities and Deposits at
Federal Reserve Banks from the Supplementary Leverage Ratio
On April 14, 2020, the Board published an interim final rule to temporarily exclude U.S. Treasury
securities (Treasuries) and deposits in their accounts at Federal Reserve Banks (deposits at Federal
Reserve Banks) from total leverage exposure for bank holding companies, savings and loan holding
companies, and intermediate holding companies subject to the supplementary leverage ratio through
March 31, 2021 (holding company SLR IFR). 4

1

The Paycheck Protection Program was established by Section 1102 of the 2020 CARES Act.
See 85 FR 20387 (April 13, 2020).
3
A banking organization would report PPP covered loans pledged to the PPPLF in item 1.7.c of SLR Table 1 and item
2.2.b of SLR Table 2 as the average amount of these assets calculated as of each day of the reporting quarter.
4
See 85 FR 20578 (April 14, 2020).
2

June 2020
19

On June 1, 2020, the agencies published an interim final rule to provide depository institutions subject to
the supplementary leverage ratio the ability to temporarily exclude Treasuries and deposits at Federal
Reserve Banks from total leverage exposure (depository institution SLR IFR). 5 A depository institution
that opts into this treatment (electing depository institution) is required to obtain prior approval of
distributions from its primary Federal banking regulator. The prior approval requirement applies to
distributions to be paid beginning in the third quarter of 2020. The interim final rule will terminate after
March 31, 2021.

AF
T

Under the holding company SLR IFR, top-tier advanced approaches and Category III bank holding
companies, savings and loan holding companies, and intermediate holding companies would continue
to report on-balance sheet Treasuries and deposits at Federal Reserve Banks in the FFIEC 101,
Schedule A, SLR Table 1, item 1.1, “Total consolidated assets as reported in published financial
statements,” and Table 2, item 2.1, “The balance sheet carrying value of all on-balance sheet assets.”
To adjust their total leverage exposure in SLR Tables 1 and Table 2, these banking organizations would
report on-balance sheet Treasuries and deposits at Federal Reserve Banks in SLR Table 1, item 1.7.c,
“Adjustments for deductions of qualifying central bank deposits for custodial banking organizations,” and
in SLR Table 2, item 2.2.b, “Deductions of qualifying central bank deposits from total on-balance sheet
exposures for custodial banking organizations,” even if a holding company is not a custodial banking
organization. 6,7 Custodial banking organizations would also exclude from total leverage exposure
deposits with qualifying foreign central banks. Specifically, those organizations would be able to exclude
such deposits from total leverage exposure up to the average amount of funds in deposit accounts at the
custodial banking organization that are linked to fiduciary or custodial and safekeeping accounts at the
custodial banking organization calculated as of each day of the reporting quarter; see SLR Table 1,
item 1.7.c, and SLR Table 2, item 2.2.b. 8
Under the depository institution SLR IFR, an electing depository institution (as defined above) that is a
top-tier advanced approaches or Category III banking organization would exclude on-balance sheet
Treasuries and deposits at Federal Reserve Banks from total leverage exposure in the same manner as
discussed above for top-tier advanced approaches and Category III holding companies. 9 Custodial
banking organizations would also exclude from total leverage exposure deposits with qualifying foreign
central banks in the same manner as discussed above.

D

R

The temporary exclusions from total leverage exposure would be available through the March 31, 2021,
report date.

See 85 FR 32980 (June 1, 2020).
A banking organization may not deduct on-balance Treasuries in SLR Table 2, item 2.12, “Gross assets for repo-style
transactions, with no recognition of netting,” if it already reports such on-balance sheet Treasuries in SLR Table 2, item
2.2.b.
7
A banking organization would report Treasuries and deposits at Federal Reserve Banks in item 1.7.c of SLR Table 1
and item 2.2.b of SLR Table 2 as the average amount of these assets calculated as of each day of the reporting quarter.
8
The agencies issued a final rule, effective April 1, 2020, which implements section 402 of the Economic Growth,
Regulatory Relief, and Consumer Protection Act by amending the capital rule to allow a banking organization that
qualifies as a custodial banking organization to exclude from total leverage exposure deposits at qualifying central
banks, subject to limits (402 rule). 85 FR 4569 (January 27, 2020).
9
Electing depository institutions should also refer to the “September 2020 COVID-19 Related Supplemental Instructions
(Call Report)” available on the FFIEC Reporting Forms webpage.
5
6

3

20 June 2020

D

R

AF
T

The changes to the instructions on pages 22 through 24 are effective as of the June 30, 2021,
report date.

21

Schedule A

Item 47 Non-qualifying capital instruments subject to
phase out from tier 2 capital.
Report the amount of the institution’s total nonqualifying capital instruments subject to phase out
from tier 2 capital, as reported in Schedule RC-R of the
Call Report, item 40 or Schedule HC-R of the
FR Y-9C, item 38.

Item 51 Tier 2 capital before deductions.
Report the sum of items 46, 47, 48, and 50, plus the
amount reported in Schedule RC-R of the Call Report,
item 43 or Schedule HC-R of the FR Y-9C, item 41.

AF
T

Item 48 Total capital minority interest that is not
included in tier 1 capital.
Report the amount of the institution’s total capital
minority interest not included in tier 1 capital as
reported in Schedule RC-R of the Call Report, item 41
or Schedule HC-R of the FR Y-9C, item 39.

tional amount during the first year of the transition
period, 50 percent of its eligible credit reserves transitional amount during the second year of the transition
period, and 25 percent of its eligible credit reserves
transitional amount during the third year of the transition period.

Item 49 of which: instruments subject to phase out.
Report the portion of the institution’s total capital
minority interest that is not included in tier 1 capital
that is subject to phase out.

D

R

Item 50 Eligible credit reserves includable in tier 2
capital.
If the institution has completed its parallel run process:
If eligible credit reserves exceed total expected credit
losses, then report the amount by which eligible credit
reserves exceed expected credit losses, up to a maximum amount of 0.60 percent of credit risk-weighted
assets.
and covered debt
If the institution is in the parallel run process:
Report
instruments
the amount of the institution’s allowable allowance for
loan and leases losses or adjusted allowances for credit
losses (AACL), if applicable, includable in tier 2 capital, as reported in Schedule RC-R of the Call Report,
item 42.a or Schedule HC-R of the FR Y-9C, item
40.a. In addition, report eligible credit reserves includable in tier 2 capital in this Schedule A, item 79. This
amount is confidential while the institution is in the
parallel run process. Once the institution has completed its parallel run process, the reported amount is
publicly available on this schedule and on Schedule RC-R of the Call Report, item 42.b or Schedule HC-R of the FR Y-9C, item 40.b.
Electing Institutions subtract the applicable portion of
the eligible credit reserves transitional amount from
this item, in accordance with section 301 of the regulatory capital rules. Specifically, an electing institution
subtracts 75 percent of its eligible credit reserves transi-

Tier 2 capital deductions

Item 52 Investments in own tier 2 capital instruments.
Report the amount of the institution’s total investments in own tier 2 capital instruments as included in
Schedule RC-R of the Call Report, item 45 or Schedule HC-R of the FR Y-9C, item 43. and covered debt
instruments as applicable,
Item 53 Reciprocal cross-holdings in the tier 2 capital
of unconsolidated financial institutions.
Report the amount of the institution’s total reciprocal
cross-holdings in tier 2 capital of unconsolidated
financial institutions as included in Schedule RC-R of
the Call Report, item 45 or Schedule HC-R of the
FR Y-9C, item 43.
and covered
debt instruments
Item 54 Non-significant investments in the tier 2
capital of unconsolidated financial institutions that
exceed the 10 percent threshold for non-significant
investments.
Report the amount of the institution’s non-significant
investments in the tier 2 capital and covered debt
instruments of unconsolidated financial institutions
that exceed the 10 percent thresh-old for nonsignificant investments, as included in Schedule RC-R
of the Call Report, item 45 or Sched-ule HC-R of the
FR Y-9C, item 43.

Item 55 Significant investments in financial institutions
not in the form of common stock to be deducted from
tier 2 capital.
Report the amount of the institution’s total significant
investments in financial institutions not in the form of
common stock to be deducted from tier 2 capital as
included in Schedule RC-R of the Call Report, item 45
or Schedule HC-R of the FR Y-9C, item 43.

A-6
March
2020
June 2021

FFIEC 101

22

Schedule A

Insert 1
Item 56 Other deductions from tier 2 capital.
Report the amount of the institution’s other deductions from tier 2 capital as included in Schedule RC-R
of the Call Report, item 45 or Schedule HC-R of the
FR Y-9C, item 43 that are not included in items 52
through 556.a of this schedule.

Item 57 Total tier 2 capital deductions.
Report the sum of items 52 through 56.

Item 58 Tier 2 capital.
Report the greater of: item 51 less item 57 or zero.

Total capital

Item 63 Total capital ratio.
Report the institution’s total risk-based capital ratio as
a percentage, calculated as item 59 divided by item 60,
rounded to four decimal places.

AF
T

Advanced approaches institutions with insurance
underwriting activities: include 50 percent of the
amount equal to the regulatory capital requirement for
insurance underwriting risks established by the regulator of any insurance underwriting activities of the
institution.

Item 62 Tier 1 capital ratio.
Report the institution’s tier 1 risk-based capital ratio as
a percentage, calculated as item 45 divided by item 60,
rounded to four decimal places.

Item 59 Total capital.
Report the sum of items 45 and 58.

R

Total risk-weighted assets

Item 60 Total risk-weighted assets (RWAs).
If the institution has completed its parallel run process:
report the amount of the institution’s total RWAs calculated using the advanced approaches as reported in
FFIEC 101, Schedule B, item 36.

D

If the institution is in the parallel run process: Report
total RWAs as calculated under the standardized
approach as reported in Schedule RC-R of the Call
Report, item 48.a or Schedule HC-R of the FR Y-9C,
item 46.a. In addition, report total RWAs calculated
using the advanced approaches in this Schedule A,
item 87. The latter amount is confidential while the
institution is conducting its parallel run.

Capital ratios and buffers
Item 61 Common equity tier 1 capital ratio.
Report the institution’s common equity tier 1 riskbased capital ratio as a percentage, calculated as
item 29 divided by item 60, rounded to four decimal
places.

Item 64 Institution-specific common equity tier 1
capital ratio necessary to avoid limitations on capital
distributions and discretionary bonus payments.
Report the sum of the institution’s 4.5% minimum
common equity tier 1 capital requirement plus the
institution’s buffer necessary to avoid limitations on
capital distributions and discretionary bonus payments. This item 64 equals 4.5% plus the sum of items
65 (the capital conservation buffer), 66 (the countercyclical capital buffer), and 67 (G-SIB surcharge),
rounded to four decimal places.
Item 65 of which: capital conservation buffer.
Report the institution’s 2.5% capital conservation
buffer.
Item 66 of which: countercyclical capital buffer.
If applicable, report the institution’s countercyclical
capital buffer.
Item 67 of which: G-SIB surcharge.
If applicable, report the institution’s G-SIB surcharge.
The G-SIB surcharge applies only to global systemically important bank holding companies, as described
in 12 CFR §217.400.
Item 68 Common equity tier 1 capital available to meet
items 65 through 67 (as a percentage of RWA).
Report the institution’s common equity tier 1 capital
available to meet the buffers and surcharge necessary
to avoid limits on capital distributions and discretionary bonus payments rounded to four decimal places.
The amount reported in this item is equal to the lowest
of the following ratios, with a floor of zero percent.
A. Common equity tier 1 capital ratio LESS Minimum common equity tier 1 capital requirement
(4.5%)
A-7

FFIEC 101

March
2020
June 2021

23

Insert 1

Item 56.a Investments in excluded covered debt instruments.
Report the amount of the institution's investments in nonqualifying excluded covered debt instruments as
included in Schedule RC-R, item 45 of the Call Report or Schedule HC-R of the FR Y-9C, item 33.

D

R

AF
T

Item 56.b All other deductions from tier 2 capital.

June 2021
24


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