FFIEC 031 Consolidated Reports of Condition and Income for a Bank

FFIEC 031
Draft Reporting Form for Proposed Call Report Revisions
With Proposed Effective Dates Beginning with June 30, 2020

This draft reporting form, which is subject to change, presents the pages from the FFIEC 031 Call Report as they
are proposed to be revised, subject to final approval by the U.S. Office of Management and Budget (OMB). 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 031 Call Report form with certain modifications. The initial and final notices are available on the FFIEC’s
web page for the FFIEC 031 Call Report.

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The revisions to the report form with the effective date of June 30, 2020, pertain to interim final rules (IFRs) and a
final rule published by one or all of the banking agencies from March through June 2020 as well as Section 4013 of
the 2020 Coronavirus Aid, Relief, and Economic Security Act (CARES Act), which provides optional temporary relief
from accounting for eligible loan modifications as troubled debt restructurings. The IFRs and final rule revise certain
aspects of the agencies’ regulatory capital rule, amend the Federal Reserve Board’s (Board) Regulation D on
reserve requirements, except certain insider loans from the Board’s Regulation O, and modify the Federal Deposit
Insurance Corporation’s deposit insurance assessment rules. In the second quarter, the agencies received
emergency approvals from OMB to implement changes to the Call Report arising from these interim final rules, the
final rule, and Section 4013 of the CARES Act. Most of the IFRs have since been finalized and none of the final
rules affected the revisions to the report form that took effect June 30, 2020.

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Certain other proposed revisions and clarifications to the FFIEC 031 Call Report with effective dates beginning
with the December 31, 2020, report date also are included in this draft reporting form.

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Table of Contents
Line Item

Pages

Call Report Effective Date: June 30, 2020
1. Schedule RC-C, Part I, Loans and Leases, Memorandum Items 17.a and 17.b, "Eligible loan modifications
under Section 4013, Temporary Relief from Troubled Debt Restructurings, of the 2020 Coronavirus
Aid, Relief, and Economic Security Act". ............................................................................................... 4
2. Schedule RC-M, Memoranda, Items 17.a through 17.e, "U.S. Small Business Administration Paycheck
Protection Program (PPP) loans and the Federal Reserve PPP Liquidity Facility (PPPLF)"............................... 5
3. Schedule RC-M, Memoranda, Items 18.a and 18.b, "Money Market Mutual Fund Liquidity Facility (MMLF)". ..... 5

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4. Schedule RC-R, Part I, Regulatory Capital Components and Ratios, Item 2.a, "Does your institution
have a CECL transition election in effect as of the quarter-end report date?". ........................................................ 6
Proposed Call Report Effective Date: December 31, 2020

5. Schedule RC-B, Securities, Memorandum Item 1, “Pledged securities”………………………………………………8
Proposed Call Report Effective Date: March 31, 2021

6. Schedule RI, Income Statement, Item 4, "Provision for loan and lease losses". .................................................. 10
7. Schedule RI, Income Statement, Item 5.d, "Income from securities-related and insurance activities". ................ 10
8. Schedule RI-B, Part II, Changes in Allowances for Credit Losses, Item 5, "Provisions for credit losses". ............ 11
9. Schedule RI-B, Part II, Changes in Allowances for Credit Losses, Memorandum Item 7, "Provisions
for credit losses on off-balance-sheet credit exposures"......................................................................................11-12

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10. Schedule RI-B, Part II, Changes in Allowances for Credit Losses, Memorandum Item 8, "Estimated amount of
expected recoveries of amounts previously written off included within the allowance for credit losses on loans
and leases held for investment (included in item 7, column A, “Balance end of current period,” above)……….11-12
11.Schedule RI-D, Income from Foreign Offices, Item 3, “Provision for loan and lease losses in foreign offices”….....13

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12. Schedule RC-M, Memoranda, Items 16.a and 16.b, "International remittance transfers offered to consumers" 14-15
Proposed Call Report Effective Date: TBD

13. Schedule RC-B, Securities, Item 7, "Unallocated last-of-layer fair value hedge basis adjustments". ............... ..17

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Note: The changes to Schedule RC-C, Part I; Schedule RC-M; and Schedule RC-R,
Part I, on pages 4 through 6 are effective as of the June 30, 2020, report date.

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FFIEC 031
Page 29 of 91
RC-13

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 in domestic offices (as reported in Schedule RC-C, Part I, item 1.a., column B)
that exceeded 100 percent of total capital (as reported in Schedule RC-R, Part I. item 35.a) as
of December 31, 2019.
13. Construction, land development, and other land loans in domestic offices 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, column B) ............................................... 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
G377
quarter (included in Schedule RI, item 1.a.(1)(a)(2)) ....................................................

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M.13.a.

Memorandum item 14 is to be completed by all banks.

M.13.b.

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14. Pledged loans and leases ......................................................................................... G378

M.14.

Memorandum item 15 is to be completed for the December report only.

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15. Reverse mortgages in domestic offices:
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

RCON

J466
J467

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

Number

J468
J469

Amount
J470
J471

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

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Amounts reported in Memorandum items 17.a and 17.b will not be made available to the
public on an individual institution basis.
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 ........................................................... LG24
b. Outstanding balance of Section 4013 loans ........................................................... LG25

Number
Amount

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

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06/2020

FFIEC 031
Page 48 of 91
RC-32

Schedule RC-M—Continued
Dollar Amounts in Thousands
Item 16.a and, if appropriate, items 16.c and 16.d are to be completed semiannually in the June and
December reports only. Item 16.b is to be completed annually in the June report only.
16. International remittance transfers offered to consumers:1
a. As of the report date, did your institution offer to consumers in any state any
of the following mechanisms for sending international remittance transfers?
(1) International wire transfers ................................................................................
(2) International ACH transactions ...........................................................................
(3) Other proprietary services operated by your institution ............................................
(4) Other proprietary services operated by another party ..............................................
b. Did your institution provide more than 100 international remittance transfers in the
previous calendar year or does your institution estimate that it will provide more
than 100 international remittance transfers in the current calendar year? .........................

RCON Yes

No

N517
N518
N519
N520

16.a.(1)
16.a.(2)
16.a.(3)
16.a.(4)

N521

16.b.

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Items 16.c and 16.d are to be completed by institutions that answered “Yes” to item 16.b in
the current report or, if item 16.b is not required to be completed in the current report, in
the most recent prior report in which item 16.b was required to be completed.

c. Indicate which of the mechanisms described in items 16.a.(1), (2), and (3) above is the
mechanism that your institution estimates accounted for the largest number of international
remittance transfers your institution provided during the two calendar quarters ending on
the report date. (For international wire transfers, enter 1; for international ACH transactions,
enter 2; for other proprietary services operated by your institution, enter 3. If your institution
did not provide any international remittance transfers using the mechanisms described in
RCON
items 16.a.(1), (2), and (3) above during the two calendar quarters ending on the report
date, enter 0.) ...................................................................................................... N522
d. Estimated number and dollar value of international remittance transfers provided by your
institution during the two calendar quarters ending on the report date:
(1) Estimated number of international remittance transfers ........................................... N523

Number

16.c.

16.d.(1)

Amount

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(2) Estimated dollar value of international remittance transfers ...................................... N524
(3) Estimated number of international remittance transfers for which your institution
applied the temporary exception......................................................................... N527
17. U.S. Small Business Administration Paycheck Protection Program (PPP) loans2 and the
Federal Reserve PPP Liquidity Facility (PPPLF):
a. Number of PPP loans outstanding ........................................................................ LG26

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b. Outstanding balance of PPP loans .......................................................................
c. Outstanding balance of PPP loans pledged to the PPPLF........................................
d. Outstanding balance of borrowings from Federal Reserve Banks under the PPPLF
with a remaining maturity of:
(1) One year or less ............................................................................................
(2) More than one year........................................................................................
e. Quarterly average amount of PPP loans pledged to the PPPLF and excluded from
“Total assets for the leverage ratio” reported in Schedule RC͈R, Part I, item 30..........
18. Money Market Mutual Fund Liquidity Facility (MMLF):
a. Outstanding balance of assets purchased under the MMLF .....................................
b. Quarterly average amount of assets purchased under the MMLF and excluded from
“Total assets for the leverage ratio” reported in Schedule RC͈R, Part I, item 30..........

16.d.(2)

Number

16.d.(3)

17.a.
Amount

LG27
LG28

17.b.
17.c.

LL59
LL60

17.d.(1)
17.d.(2)

LL57

17.e.

LL61

18.a.

LL58

18.b.

1. Report information about international electronic transfers of funds offered to consumers in the United States that:
(a) are “remittance transfers” as defined by subpart B of Regulation E (12 CFR § 1005.30(e)), or
(b) would qualify as “remittance transfers” under subpart B of Regulation E (12 CFR § 1005.30(e)) but are excluded from that definition only because
the provider is not providing those transfers in the normal course of its business. See 12 CFR § 1005.30(f).
For purposes of this item 16, such transfers are referred to as international remittance transfers.
Exclude transfers sent by your institution as a correspondent bank for other providers. With the exception of item 16.a.(4), report
information only about transfers for which the reporting institution is the provider. For item 16.a.(4), report information about
transfers for which another party is the provider, and the reporting institution is an agent or a similar type of business partner interacting with the
consumers sending the international remittance transfers.
2. Paycheck Protection Program (PPP) covered loans as defined in section 7(a)(36) of the Small Business Act (15 U.S.C. 636(a)(36)). The PPP
06/2020
was established by Section 1102 of the 2020 Coronavirus Aid, Relief, and Economic Security Act.
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FFIEC 031
Page 64 of 91
RC-48

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

RCFA

Amount

Common Equity Tier 1 Capital
1. Common stock plus related surplus, net of treasury stock and unearned employee
stock ownership plan (ESOP) shares................................................................................ P742
2. Retained earnings1 ....................................................................................................... KW00

1.
2.

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?
RCOA
(enter "0" for No; enter "1" for Yes with a 3-year CECL transition election;
enter "2" for Yes with a 5-year 2020 CECL transition election.)..................................................... JJ29

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2.a.

RCFA

Amount

3. Accumulated other comprehensive income (AOCI) .............................................................. B530
a. AOCI opt-out election (enter “1” for Yes; enter “0” for No.)
(Advanced approaches institutions must enter “0” for No.) ........................................................

RCFA

3.

0=No RCOA

3.a.

1=Yes P838

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 3-year or the 5-year 2020 CECL transition provision should
include the applicable portion of the CECL transitional amount or the modified CECL transitional amount, respectively, 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.
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06/2020

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Note: The proposed revision to Schedule RC-B on page 8 is proposed to be effective as of the
December 31, 2020, report date.

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FFIEC 031
Page 23 of 91
RC-7

Schedule RC-B—Continued
Memoranda
Dollar Amounts in Thousands
1. Pledged securities ......................................................................................................
2. Maturity and repricing data for debt securities1, 2 (excluding those in nonaccrual status):
a. Securities issued by the U.S. Treasury, U.S. Government agencies, and states and political
subdivisions in the U.S.; other non-mortgage debt securities; and mortgage pass-through
securities other than those backed by closed-end first lien 1– 4family residential mortgages
2, 3
with a remaining maturity or next repricing date of:3, 4
(1) Three months or less ............................................................................................
(2) Over three months through 12 months .....................................................................
(3) Over one year through three years ..........................................................................
(4) Over three years through five years .........................................................................
(5) Over five years through 15 years ............................................................................
(6) Over 15 years .....................................................................................................
b. Mortgage pass-through securities backed by closed-end first lien 1– 4 family residential
2, 4
mortgages with a remaining maturity or next repricing date of:3, 5
(1) Three months or less ............................................................................................
(2) Over three months through 12 months .....................................................................
(3) Over one year through three years ..........................................................................
(4) Over three years through five years .........................................................................
(5) Over five years through 15 years ............................................................................
(6) Over 15 years .....................................................................................................
c. Other mortgage-backed securities (include CMOs, REMICs, and stripped MBS; exclude mort5
gage pass-through securities) with an expected average life of:6
(1) Three years or less ..............................................................................................
(2) Over three years..................................................................................................
d. Debt securities with a REMAINING MATURITY of one year or less
(included in Memorandum items 2.a through 2.c above)...................................................

RCFD

Amount

0416

M.1.

A549

M.2.a.(1)
M.2.a.(2)
M.2.a.(3)
M.2.a.(4)
M.2.a.(5)
M.2.a.(6)

A550
A551
A552
A553
A554

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1

A555
A556
A557

M.2.b.(1)
M.2.b.(2)
M.2.b.(3)
M.2.b.(4)
M.2.b.(5)
M.2.b.(6)

A558
A559
A560

A561
A562

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

A248

M.2.d.

Memorandum item 3 is to be completed semiannually in the June and December reports only.

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3. Amortized cost of held-to-maturity securities sold or transferred to available-for-sale or trading
securities during the calendar year-to-date (report the amortized cost at date of sale or transfer).... 1778
4. Structured notes (included in the held-to-maturity and available-for-sale accounts in Schedule
RC-B, items 2, 3, 5, and 6):
a. Amortized cost ........................................................................................................ 8782
b. Fair value ............................................................................................................... 8783

M.3.

M.4.a.
M.4.b.

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, available-for-sale debt securities at fair value, and equity
securities with readily determinable fair values not held for
1. Includes held-to-maturity securities at amortized cost and available-for-sale securities at fair value. trading (reported in Schedule RC, item 2.c) at fair value.

2. Exclude investments in mutual funds and other equity securities with readily determinable fair values.
3. Report fixed-rate debt securities by remaining maturity and floating-rate debt securities by next repricing date.
2.
4. Sum of Memorandum items 2.a.(1) through 2.a.(6) plus any nonaccrual debt securities in the categories of debt securities reported in Memorandum
3.
item 2.a that are included in Schedule RC-N, item 10, column C, must equal Schedule RC-B, sum of items 1, 2, 3, 4.c.(1), 5, and 6, columns A and D,
plus residential mortgage pass-through securities other than those backed by closed-end first lien 1 –4 family residential mortgages included in
Schedule RC-B, item 4.a, columns A and D.
4.
5. Sum of Memorandum items 2.b.(1) through 2.b.(6) plus any nonaccrual mortgage pass-through securities backed by closed-end first lien 1 –4 family
residential mortgages included in Schedule RC-N, item 10, column C, must equal Schedule RC-B, item 4.a, sum of columns A and D, less the amount
of residential mortgage pass-through securities other than those backed by closed-end first lien 1 –4 family residential mortgages included in Schedule
RC-B, item 4.a, columns A and D.
5.
6. Sum of Memorandum items 2.c.(1) and 2.c.(2) plus any nonaccrual “Other mortgage-backed securities” included in Schedule RC-N, item 10, column C,
must equal Schedule RC-B, sum of items 4.b and 4.c.(2), columns A and D.

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12/2020
06/2018

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Note: The proposed revisions to Schedule RI; Schedule RI-B, Part II;
Schedule RI-D; and Schedule RC-M, on pages 10 through 15 are proposed
to be effective as of the March 31, 2021, report date.

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FFIEC 031
Page 6 of 91
RI-2

Schedule RI—Continued
Year-to-date

Dollar Amounts in Thousands RIAD

Amount

4200
4073

4070
4080
A220
C886
C888
C887
C386
C387
B491
B492
B493
5416
5415
B496

* Describe on Schedule RI-E—Explanations.

2.d.
2.e.
3.
4.
5.a.
5.b.
5.c.
5.d.(1)
5.d.(2)
5.d.(3)
5.d.(4)
5.d.(5)
5.e.
5. f.
5.g.

B497

5. i.
5. j.
5.k.
5. l.
5.m.
6.a.
6.b.

4135

7.a.

4217
C216

7.b.
7.c.(1)
7.c.(2)
7.d.
7.e.

C232
4092

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2. Interest expense (continued):
d. Interest on subordinated notes and debentures ...............................................................
e. Total interest expense (sum of items 2.a through 2.d) .......................................................
3. Net interest income (item 1.h minus 2.e) ........................................... 4074
4. Provision for loan and lease losses1 ................................................. JJ33
5. Noninterest income:
a. Income from fiduciary activities2 ...................................................................................
b. Service charges on deposit accounts ............................................................................
5.d. Income from securities-related and insurance activities
c. Trading revenue3 ......................................................................................................
d. (1) Fees and commissions from securities brokerage .......................................................
(2) Investment banking, advisory, and underwriting fees and commissions ...........................
(3) Fees and commissions from annuity sales .................................................................
(4) Underwriting income from insurance and reinsurance activities ......................................
(5) Income from other insurance activities ......................................................................
e. Venture capital revenue .............................................................................................
f. Net servicing fees .....................................................................................................
g. Net securitization income............................................................................................
h. Not applicable
i. Net gains (losses) on sales of loans and leases...............................................................
j. Net gains (losses) on sales of other real estate owned ......................................................
k. Net gains (losses) on sales of other assets4 ...................................................................
l. Other noninterest income* ..........................................................................................
m. Total noninterest income (sum of items 5.a through 5.l).................... 4079
6. a. Realized gains (losses) on held-to-maturity securities ....................... 3521
b. Realized gains (losses) on available-for-sale securities ..................... 3196
7. Noninterest expense:
a. Salaries and employee benefits ...................................................................................
b. Expenses of premises and fixed assets (net of rental income)
(excluding salaries and employee benefits and mortgage interest) ......................................
c. (1) Goodwill impairment losses ....................................................................................
(2) Amortization expense and impairment losses for other intangible assets ..........................
d. Other noninterest expense*.........................................................................................
e. Total noninterest expense (sum of items 7.a through 7.d).................. 4093
8. a. Income (loss) before unrealized holding gains (losses) on equity
securities not held for trading, applicable income taxes, and discontinued operations (item 3 plus or minus items 4, 5.m, 6.a, 6.b, and 7.e)......... HT69
b. Change in net unrealized holding gains (losses) on equity securities not held
for trading5 ................................................................................. HT70
c. Income (loss) before applicable income taxes and discontinued
operations (sum of items 8.a and 8.b)............................................ 4301
9. Applicable income taxes (on item 8.c)............................................... 4302
10. Income (loss) before discontinued operations (item 8.c minus item 9) ..... 4300
11. Discontinued operations, net of applicable income taxes* ..................... FT28
12. Net income (loss) attributable to bank and noncontrolling (minority)
interests (sum of items 10 and 11) ................................................... G104

8.a.
8.b.
8.c.
9.
10.
11.
12.

and off-balance-sheet credit exposures

1. Institutions that have adopted ASU-2016-13 should report in item 4 the provisions for credit losses on all financial assets that fall within the scope of
the standard.
2. For banks required to complete Schedule RC-T, items 14 through 22, income from fiduciary activities reported in Schedule RI, item 5.a, must equal
the amount reported in Schedule RC-T, item 22.
3. For banks required to complete Schedule RI, Memorandum item 8, trading revenue reported in Schedule RI, item 5.c, must equal the sum of
Memorandum items 8.a through 8.e.
4. Exclude net gains (losses) on sales of trading assets and held-to-maturity and available-for-sale securities.
5. Item 8.b is to be completed only by institutions that have adopted ASU 2016-01, which includes provisions governing the accounting
for investments in equity securities. See the instructions for further detail on ASU 2016-01.
09/2020
03/2021
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FFIEC 031
Page 11 of 91
RI-7

Schedule RI-B—Continued
Part II. Changes in Allowances for Credit Losses1
(Column A)
Loans and Leases
Held for Investment

(Column B)
Held-to-Maturity
Debt Securities2
RIAD
Amount

(Column C)
Available-for-Sale
Debt Securities2
RIAD
Amount

B522

JH88

JH94

1.

4605

JH89

JH95

2.

Dollar Amounts in Thousands RIAD

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1. Balance most recently reported for the
December 31, 2019, Reports of Condition and
Income (i.e., after adjustments from amended
Reports of Income) ............................................
2. Recoveries (column A must equal Part I, item 9,
column B, above) .............................................
3. LESS: Charge-offs
(column A must equal Part I, item 9, column A, above
less Schedule RI-B, Part II, item 4, column A) ..........
4. LESS: Write-downs arising from transfers of financial
assets3 ...........................................................
5. Provision for credit losses4,5 ..............................
6. Adjustments* (see instructions for this schedule) ....
7. Balance end of current period
(sum of items 1, 2, 5, and 6, less items 3 and 4)
(column A must equal Schedule RC, item 4.c) ........

Amount

C079

JH92

JH98

3.

5523
4230

JJ00
JH90

JJ01
JH96

C233

JH91

JH97

4.
5.
6.

3123

JH93

JH99

7.

* Describe on Schedule RI-E—Explanations.

R

1. Institutions that have not yet adopted ASU 2016-13 should report changes in the allowance for loan and lease losses in column A.
2. Columns B and C are to be completed only by institutions that have adopted ASU 2016-13.
3. Institutions that have not yet adopted ASU 2016-13 should report write-downs arising from transfers of loans to a held-for-sale account in item
4, column A.
4. Institutions that have not yet adopted ASU 2016-13 should report the provision for loan and lease losses in item 5, column A, and the amount
reported must equal Schedule RI, item 4.
5. For institutions that have adopted ASU 2016-13, the sum of item 5, columns A through C, plus Schedule RI-B, Part II, Memorandum items 5
and 7, below must equal Schedule RI, item 4.

Memoranda

D

Dollar Amounts in Thousands RIAD
1. Allocated transfer risk reserve included in Schedule RI-B, Part II, item 7, column A, above .............. C435

Amount

M.1.

Memorandum items 2 and 3 are to be completed by banks that (1) together with affiliated institutions,
have outstanding credit card receivables (as defined in the instructions) that exceed $500 million as of
the report date, or (2) are credit card specialty banks as defined for Uniform Bank Performance Report
purposes.

2. Separate valuation allowance for uncollectible retail credit card fees and finance charges ...............
3. Amount of allowance for loan and lease losses attributable to retail credit card fees and finance
charges ..........................................................................................................................
4. Amount of allowance for post-acquisition credit losses on purchased credit-impaired loans
accounted for in accordance with FASB ASC 310-30 (former AICPA Statement of Position 03-3)
(included in Schedule RI-B, Part II, item 7, column A above)2 ....................................................
5. Provisions for credit losses on other financial assets measured at amortized cost (not included
in item 5, above)3 ............................................................................................................
6. Allowance for credit losses on other financial assets measured at amortized cost (not included
in item 7, above)3 ............................................................................................................

C389

M.2.

C390

M.3.

C781

M.4.

JJ02
RCFD
JJ03

M.5.
M.6.

Insert A
1. Institutions that have adopted ASU 2016-13 should report in Memorandum item 3 the amount of allowance for credit losses on loans and
leases attributable to retail credit card fees and finance charges.
2. Memorandum item 4 is to be completed only by institutions that have not yet adopted ASU 2016-13.
3. Memorandum items 5, 6, 7, and 8 are to be completed only by institutions that have adopted ASU 2016-13.

11

03/2020
03/2021

Insert A

RIAD Amount
XXXX

0

XXXX

0

D

R

AF
T

7. Provisions for credit losses on off-balance-sheet credit exposures3......................................
8. Estimated amount of expected recoveries of amounts previously written off included within
the allowance for credit losses on loans and leases held for investment (included in item 7,
column A, "Balance end of current period," above)3..............................................................

03/2021

12

FFIEC 031
Page 14 of 91
RI-10

Schedule RI-D—Income from Foreign Offices
For all banks with foreign offices (including Edge or Agreement subsidiaries and IBFs) and total foreign office assets of $10
billion or more where foreign office revenues, assets, or net income exceed 10 percent of consolidated total revenues, total
assets, or net income.

RIAD
C899

Year-to-date
Amount

1.
2.
3.

C900
KW02
C902
C903
C904

4.a.
4.b.
4.c.
4.d.
5.
6.

C905
JA28
C907

AF
T

Dollar Amounts in Thousands
1. Total interest income in foreign offices .................................................................................
2. Total interest expense in foreign offices ...............................................................................
3. Provision for loan and lease losses in foreign offices1 .............................................................
4. Noninterest income in foreign offices:
a. Trading revenue ..........................................................................................................
b. Investment banking, advisory, brokerage, and underwriting fees and commissions ....................
c. Net securitization income ...............................................................................................
d. Other noninterest income ..............................................................................................
5. Realized gains (losses) on held-to-maturity and available-for-sale securities2 ..............................
6. Total noninterest expense in foreign offices ..........................................................................
7. Adjustments to pretax income in foreign offices for internal allocations to foreign offices to reflect
the effects of equity capital on overall bank funding costs ........................................................
8. Applicable income taxes (on items 1 through 7) .....................................................................
9. Discontinued operations, net of applicable income taxes, in foreign offices..................................
10. Net income attributable to foreign offices before eliminations arising from consolidation
(item 1 plus or minus items 2 through 9) ...............................................................................
11. Not applicable
12. Eliminations arising from the consolidation of foreign offices with domestic offices ........................
13. Consolidated net income attributable to foreign offices (sum of items 10 and 12) ..........................

C908
C909

GW64

7.
8.
9.

C911

10.

C913
C914

12.
13.

and off-balance-sheet credit exposures

D

R

1. Institutions that have adopted ASU 2016-13 should report the provisions for credit losses in foreign offices for all financial assets that fall within the
scope of the standard in item 3.
2. For institutions that have adopted ASU 2016-01, which includes provisions governing the accounting for investments in equity securities, include realized and unrealized gains (losses) (and all other value changes) on equity securities and other equity investments in foreign offices not held for trading
that are included in Schedule RI, item 8.b.

13

03/2020
03/2021

FFIEC 031
Page 48 of 91
RC-32

Schedule RC-M—Continued
Insert B

Dollar Amounts in Thousands
Item 16.a and, if appropriate, items 16.c and 16.d are to be completed semiannually in the June and
December reports only. Item 16.b is to be completed annually in the June report only.
16. International remittance transfers offered to consumers:1
a. As of the report date, did your institution offer to consumers in any state any
of the following mechanisms for sending international remittance transfers?
(1) International wire transfers ................................................................................
(2) International ACH transactions ...........................................................................
(3) Other proprietary services operated by your institution ............................................
(4) Other proprietary services operated by another party ..............................................
b. Did your institution provide more than 100 international remittance transfers in the
previous calendar year or does your institution estimate that it will provide more
than 100 international remittance transfers in the current calendar year? .........................

RCON Yes

No

N517
N518
N519
N520

16.a.(1)
16.a.(2)
16.a.(3)
16.a.(4)

N521

16.b.

AF
T

Items 16.c and 16.d are to be completed by institutions that answered “Yes” to item 16.b in
the current report or, if item 16.b is not required to be completed in the current report, in
the most recent prior report in which item 16.b was required to be completed.

c. Indicate which of the mechanisms described in items 16.a.(1), (2), and (3) above is the
mechanism that your institution estimates accounted for the largest number of international
remittance transfers your institution provided during the two calendar quarters ending on
the report date. (For international wire transfers, enter 1; for international ACH transactions,
enter 2; for other proprietary services operated by your institution, enter 3. If your institution
did not provide any international remittance transfers using the mechanisms described in
RCON
items 16.a.(1), (2), and (3) above during the two calendar quarters ending on the report
date, enter 0.) ...................................................................................................... N522
d. Estimated number and dollar value of international remittance transfers provided by your
institution during the two calendar quarters ending on the report date:
(1) Estimated number of international remittance transfers ........................................... N523

Number

16.c.

16.d.(1)

Amount

R

(2) Estimated dollar value of international remittance transfers ...................................... N524
(3) Estimated number of international remittance transfers for which your institution
applied the temporary exception......................................................................... N527
17. U.S. Small Business Administration Paycheck Protection Program (PPP) loans23 and the
RCON
Federal Reserve PPP Liquidity Facility (PPPLF):
LG26
a. Number of PPP loans outstanding ........................................................................

D

b. Outstanding balance of PPP loans .......................................................................
c. Outstanding balance of PPP loans pledged to the PPPLF........................................
d. Outstanding balance of borrowings from Federal Reserve Banks under the PPPLF
with a remaining maturity of:
(1) One year or less ............................................................................................
(2) More than one year........................................................................................
e. Quarterly average amount of PPP loans pledged to the PPPLF and excluded from
“Total assets for the leverage ratio” reported in Schedule RC͈R, Part I, item 30..........
18. Money Market Mutual Fund Liquidity Facility (MMLF):
a. Outstanding balance of assets purchased under the MMLF .....................................
b. Quarterly average amount of assets purchased under the MMLF and excluded from
“Total assets for the leverage ratio” reported in Schedule RC͈R, Part I, item 30..........

16.d.(2)

Number

16.d.(3)

Number

17.a.
Amount

LG27
LG28

17.b.
17.c.

LL59
LL60

17.d.(1)
17.d.(2)

LL57

17.e.

LL61

18.a.

LL58

18.b.

1. Report information about international electronic transfers of funds offered to consumers in the United States that:
(a) are “remittance transfers” as defined by subpart B of Regulation E (12 CFR § 1005.30(e)), or
(b) would qualify as “remittance transfers” under subpart B of Regulation E (12 CFR § 1005.30(e)) but are excluded from that definition only because
the provider is not providing those transfers in the normal course of its business. See 12 CFR § 1005.30(f).
For purposes of this item 16, such transfers are referred to as international remittance transfers.
Exclude transfers sent by your institution as a correspondent bank for other providers. With the exception of item 16.a.(4), report
information only about transfers for which the reporting institution is the provider. For item 16.a.(4), report information about
transfers for which another party is the provider, and the reporting institution is an agent or a similar type of business partner interacting with the
consumers sending the international remittance transfers.
2. Paycheck Protection Program (PPP) covered loans as defined in section 7(a)(36) of the Small Business Act (15 U.S.C. 636(a)(36)). The PPP
3.
03/2021
09/2020
was established by Section 1102 of the 2020 Coronavirus Aid, Relief, and Economic Security Act.
14

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LJŽƵƌŝŶƐƚŝƚƵƚŝŽŶĚƵƌŝŶŐƚŚĞĐĂůĞŶĚĂƌLJĞĂƌĞŶĚŝŶŐŽŶƚŚĞƌĞƉŽƌƚĚĂƚĞ͙͙͙ 1

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15



D

R

AF
T

Note: The proposed effective date for the proposed revision to Schedule RC-B
on page 17 is TBD.

16

FFIEC 031
Page 22 of 91
RC-6

Schedule RC-B—Continued
Held-to-maturity
(Column A)
Amortized Cost
RCFD

Amount

K151

Amount

(Column C)
Amortized Cost
RCFD

K152

Amount

(Column D)
Fair Value
RCFD

Amount

K153

4.c.(2)(a)

AF
T

K150

RCFD

K154

K155

K156

K157

4.c.(2)(b)

C026

C988

C989

C027

5.a.

HT58

HT59

HT60

HT61

5.b.

1737

1738

1739

1741

6.a.

1742

1743

1744

1746

6.b.

XXXX

A511

7.

1772

1773

8.

R

Dollar Amounts in Thousands
4. c. (2) Other commercial
MBS:
(a) Issued or
guaranteed
by U.S.
Government
agencies or
sponsored
agencies1 .......
(b) All other
commercial
MBS .............
5. Asset-backed securities
and structured financial
products:
a. Asset-backed
securities (ABS).......
b. Structured financial
products.................
6. Other debt securities:
a. Other domestic debt
securities ...............
b. Other foreign debt
securities ...............
7. Investments in mutual
funds and other equity
securities with readily
determinable fair
values2,3 ....................
8. Total (sum of items 1
through 7)42.................

Available-for-sale

(Column B)
Fair Value

1754

1771

7. Unallocated last-of-layer fair value hedge basis adjustments

D

1. U.S. Government agencies include, but are not limited to, such agencies as the Government National Mortgage Association (GNMA), the Federal
Deposit Insurance Corporation (FDIC), and the National Credit Union Administration (NCUA). U.S. Government-sponsored agencies include, but are
not limited to, such agencies as the Federal Home Loan Mortgage Corporation (FHLMC) and the Federal National Mortgage Association (FNMA).
2. Report Federal Reserve stock, Federal Home Loan Bank stock, and bankers’ bank stock in Schedule RC-F, item 4.
3. Item 7 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 the instructions for further detail on ASU 2016-01.
4. For institutions that have adopted ASU 2016-13, the total reported in column A must equal Schedule RC, item 2.a, plus Schedule RI-B,
2.
Part II, item 7, column B. For institutions that have not adopted ASU 2016-13, the total reported in column A must equal Schedule RC, item 2.a. For all
institutions, the total reported in column D must equal Schedule RC, item 2.b.

17

TBD
03/2020