FFIEC 031 FFIEC 031 Draft Supplemental Instructions and Reporting

FFIEC 031 Draft Supplemental Instructions and Reporting Form
for Call Report Revisions Related to the Temporary Adjustment
to the Measurement Date for Certain Total Asset Thresholds
The following draft reporting form, along with accompanying draft Supplemental Instructions, both
of which are subject to change, presents the pages from the FFIEC 031 Call Report as they were
revised as of the December 31, 2020, report date and will be as of the March 31, 2021, report
date to implement temporary adjustments to the measurement date for certain total asset
thresholds. These revisions are subject to final approval by the U.S. Office of Management and
Budget (OMB).

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The instructions will be included as an appendix to the Call Report Supplemental Instructions for
the December 31, 2020, through December 31, 2021, report dates and will be updated, as
appropriate, over this period. The temporary adjustments to the measurement date for certain
total asset thresholds in the Call Reports are described in the federal banking agencies’ initial
Paperwork Reduction Act Federal Register Notice published on November 30, 2020. As
discussed in the agencies’ final PRA Federal Register notice published in the Federal Register on
February XX, 2021, the agencies are proceeding with the revisions to the FFIEC 031 Call Report
as proposed. The initial and final notices are available on the FFIEC's web page for the FFIEC
031 Call Report.
The Call Report revisions relate to an interim final rule (IFR) that the Federal Deposit Insurance
Corporation, the Board of Governors of the Federal Reserve System, and the Office of the
Comptroller of the Currency published in the Federal Register on December 2, 2020. This IFR
provides relief to financial institutions with under $10 billion in total assets as of December 31, 2019,
by allowing them to calculate their asset size for applicable thresholds in certain rules during calendar
years 2020 and 2021 based on the lower of their total assets as of December 31, 2019, or their total
assets as of the normal measurement date.

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In accordance with the IFR, Call Report Schedule RC-R, Part I, was revised effective December 31,
2020, to reflect the IFR’s adjustment to the measurement date for the $10 billion total asset qualifying
criterion for the use of the community bank leverage ratio framework. This adjustment applies through
the December 31, 2021, report date.

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In addition, consistent with the IFR, the agencies are permitting an institution to use the lesser of the
total consolidated assets reported in its Call Report as of December 31, 2019, or June 30, 2020, when
determining whether the institution may be eligible to file the FFIEC 051 Call Report, and whether it
has crossed certain total asset thresholds that require the reporting of additional data items in its Call
Reports (FFIEC 031, FFIEC 041, or FFIEC 051, as applicable), for report dates in calendar year 2021.

Draft as of February 9, 2021

1

Temporary Adjustment to the Measurement Date for Certain Total Asset Thresholds in the
Call Reports

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During 2020, relief measures enacted by Congress through the Coronavirus Aid, Relief, and Economic
Security Act (CARES Act) in response to the strains on the U.S. economy and disruptions to the financial
markets as a result of coronavirus disease 2019 (COVID-19) have led to unprecedented growth at many
institutions, including from loans made through the Paycheck Protection Program (PPP). This rapid
growth has caused the assets of some institutions to rise above certain asset-based thresholds, and may
cause the assets of other community institutions to do so in the near future. Much of this growth,
especially growth related to PPP lending, is likely to be temporary, and the increase in assets currently
held by an institution may not reflect a change in the institution’s longer-term risk profile. To provide
reporting relief due to institutions’ asset growth in 2020 related to participation in various COVID-19related stimulus activities, the agencies are adjusting the measurement date for certain total asset
thresholds that trigger additional reporting requirements in the Call Reports for report dates in 2021 only,
as discussed below.
First, on December 2, 2020, the agencies published in the Federal Register an interim final rule (IFR)
that, among other provisions, revises their rules on FFIEC 051 Call Report eligibility 1 to permit an
institution to use the lesser of the total consolidated assets reported in its Call Report as of December 31,
2019, or June 30, 2020, when evaluating eligibility to use the FFIEC 051 for report dates in calendar year
2021 only. 2 The institution still must meet the other criteria for eligibility for the FFIEC 051 in the
Call Report instructions. In addition, the banking agencies also reserve the right to require an institution
otherwise eligible to use the FFIEC 051 to file the FFIEC 041 Call Report instead based on supervisory
needs.

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For example, if an institution had $5.3 billion in total consolidated assets as of June 30, 2020, but had
$4.8 billion as of December 31, 2019, and meets the other criteria for eligibility for the FFIEC 051 in the
Call Report instructions, it could choose to file the FFIEC 051 for the March 31, 2021, report date.
Unless a change of status event occurs as described in the Call Report General Instructions or as directed
by its primary regulatory agency, the institution would continue to file the FFIEC 051 Call Report for the
remaining three quarters of calendar year 2021.

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Secondly, the agencies’ capital rules permit institutions that meet certain criteria to use the community
bank leverage ratio (CBLR) framework to measure their regulatory capital. 3 The agencies’ IFR also
revises these capital rules to allow institutions that temporarily exceed the $10 billion total asset threshold
in those rules to use the CBLR framework from December 31, 2020, through December 31, 2021,
provided they meet the other qualifying criteria for this framework.4 For report dates through December
31, 2021, institutions that elect to use the CBLR framework would report in Call Report Schedule RC-R,
Part I, item 32 (Total assets), the lesser of the institution’s total assets as of December 31, 2019, or as of
the current quarter-end report date, which must be less than $10 billion.

In addition, on November 30, 2020, the agencies proposed to permit an institution to use the lesser of the
total consolidated assets reported in its Call Report as of December 31, 2019, or June 30, 2020, when
determining whether the institution has crossed a total asset threshold to report certain additional data
items in its Call Reports for report dates in calendar year 2021.5 On February XX, 2021, the agencies

See definition of covered depository institutions. 12 CFR 52.2 (OCC); 12 CFR 208.121 (Board); 12 CFR 304.12
(FDIC).
2
85 FR 77345, December 2, 2020.
3
See 12 CFR 3.12 (OCC); 12 CFR 217.12 (Board); 12 CFR 324.12 (FDIC).
4
See footnote 2.
5
85 FR 76658, November 30, 2020.
1

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finalized these Call Report revisions as proposed and are subject to the Office of Management and Budget
approval. 6 Specifically, the following Call Report total asset thresholds are impacted by this change:
•

For the FFIEC 041 and FFIEC 051 only, the $100 million threshold to report “Other borrowed
money” in Schedule RC-K, item 13.

•

For the FFIEC 041 and FFIEC 051 only, the $300 million threshold to report additional
agricultural lending information in Schedule RI, Memorandum item 6; Schedule RI-B, Part I,
Memorandum item 3; Schedule RC-C, Memorandum item 1.f.(5); Schedule RC-K, Memorandum
item 1; and Schedule RC-N, Memorandum items 1.f.(5) and 4.

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These same items also have an activity threshold that applies to institutions with less than
$300 million in total consolidated assets based on whether an institution had agricultural loans
(Schedule RC-C, Part I, item 3) exceeding 5 percent of total loans and leases (Schedule RC-C,
Part I, item 12) reported as of June 30 of the prior calendar year. For these items, if an
institution’s total consolidated assets are less than $300 million as of December 31, 2019, but are
$300 million or more as of June 30, 2020 (or vice versa), the institution would determine whether
it exceeded the 5 percent threshold as of the same date as of which its total consolidated assets are
less than $300 million.
For example, if an institution’s total consolidated assets exceeded the $300 million total asset
threshold as of the June 30, 2020, report date, but not as of the December 31, 2019, report date,
the institution would use December 31, 2019, as its measurement date for determining whether it
exceeded the 5 percent activity threshold for agricultural loans.

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However, if an institution’s total consolidated assets are less than $300 million as of both
December 31, 2019, and June 30, 2020, the institution has not crossed the $300 million total asset
threshold as it would be measured under the agencies’ reporting relief proposal. Accordingly, the
institution would measure the 5 percent activity threshold as of June 30, 2020, consistent with the
existing Call Report instructions.
For the FFIEC 031 and FFIEC 041 only, the $300 million threshold to report certain information
on credit card lines in Schedule RC-L, items 1.b.(1) and (2). 7

•

For the FFIEC 041 only, the $300 million threshold to report cash and balances due from
depository institutions in Schedule RC-A; credit losses on derivatives in Schedule RI,
Memorandum item 10; and certain additional loan information in Schedule RI-B, Part I,
Memorandum items 2.a, 2.c, and 2.d; Schedule RC-C, Part I, items 2.a, 2.b, 2.c, 4.a, 4.b, 9.b.(1),
9.b.(2), 10.a, and 10.b, column A; Schedule RC-C, Part I, Memorandum items 1.e.(1), 1.e.(2),
and 5; and Schedule RC-N, Memorandum items 1.e.(1), 1.e.(2), and 3.a through 3.d.

D

•

•

For all three versions of the Call Report (FFIEC 031, FFIEC 041, and FFIEC 051), the $1 billion
threshold to report components of deposit fee income in Schedule RI, Memorandum items 15.a
through 15.d; disaggregated credit loss allowance data in Schedule RI-C; components of
transaction and nontransaction savings consumer deposit account products in Schedule RC-E,

XX FR XX, February XX, 2021.
The separate $300 million credit card lines threshold for reporting in Schedule RC-L, items 1.b.(1) and (2), as of
report dates in 2021 would continue to be measured as of June 30, 2020, consistent with the existing Call Report
instructions.

6
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3

Memorandum items 6.a, 6.b, 7.a.(1), 7.a.(2), 7.b.(1), and 7.b.(2); and estimated uninsured
deposits in Schedule RC-O, Memorandum item 2.
For the FFIEC 031 and FFIEC 041 only, the $1 billion threshold to report information on certain
income from mutual funds and annuities in Schedule RI, Memorandum item 2; and financial and
performance standby letters of credit conveyed to others in Schedule RC-L, items 2.a and 3.a.

•

For the FFIEC 031 and FFIEC 041 only, the $10 billion threshold to report additional information
on derivatives in Schedule RI, Memorandum items 9.a and 9.b, and Schedule RC-L, items 16.a
and 16.b.(1) through 16.b.(8); holdings of asset-backed securities and structured financial
products in Schedule RC-B, Memorandum items 5.a through 5.f and 6.a through 6.g; and
securitizations and asset-backed commercial paper conduits in Schedule RC-S, items 6 and 10,
and Memorandum items 3.a.(1), 3.a.(2), 3.b.(1), and 3.b.(2).

•

For the FFIEC 031 only, the $10 billion threshold to report information on deposits in foreign
offices by type of depositor in Schedule RC-E, Part II, items 1 through 6.

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The revision to Schedule RC-R, Part I, on page 6 is effective for the
report dates from December 31, 2020, through December 31, 2021.

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FFIEC 031
Page 67 of 91
RC-51

Schedule RC-R—Continued
Part I—Continued
Qualifying Criteria and Other Information for CBLR Institutions*
(Column A)
RCFA

Amount

(Column B)
RCFA

Percentage

2170

KX77

32.

KX78

33.

KX79

34.a.

KX80
KX81

34.b.
34.c.

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Dollar Amounts in Thousands
1
32. Total assets ..............................................................................
33. Trading assets and trading liabilities (Schedule RC, sum of items 5
and 15). Report as a dollar amount in column A and as a percentage
of total assets (5% limit) in column B............................................
34. Off-balance sheet exposures:
a. Unused portion of conditionally cancellable commitments.........
b. Securities lent and borrowed (Schedule RC-L, sum of items
6.a and 6.b)...........................................................................
c. Other off-balance sheet exposures ..........................................
d. Total off-balance sheet exposures (sum of items 34.a through
34.c). Report as a dollar amount in column A and as a
percentage of total assets (25% limit) in column B. ...................

KX82

KX83

Dollar Amounts in Thousands RCFA
35. Unconditionally cancellable commitments .................................................................... S540
36. Investments in the tier 2 capital of unconsolidated financial institutions........................... LB61
37. Allocated transfer risk reserve ..................................................................................... 3128
38. Amount of allowances for credit losses on purchased credit-deteriorated assets: 2
a. Loans and leases held for investment ...................................................................... JJ30
b. Held-to-maturity debt securities............................................................................... JJ31
c. Other financial assets measured at amortized cost .................................................... JJ32

34.d.

Amount

35.
36.
37.
38.a.
38.b.
38.c.

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If your institution entered “0” for No in item 31.a, complete items 39 through 55.b, as applicable, and Part II of
Schedule RC-R. If your institution entered “1” for Yes in item 31.a, do not complete items 39 through 55.b or Part II of
Schedule RC-R.

D

Dollar Amounts in Thousands
Tier 2 Capital3
39. Tier 2 capital instruments plus related surplus ....................................................................
40. Non-qualifying capital instruments subject to phase-out from tier 2 capital................................
41. Total capital minority interest that is not included in tier 1 capital ............................................
42. a. Allowance for loan and lease losses includable in tier 2 capital 4, 5 .......................................
b. (Advanced approaches institutions that exit parallel run only): Eligible credit reserves
includable in tier 2 capital ..........................................................................................
43. Not applicable
44. a. Tier 2 capital before deductions (sum of items 39 through 42.a).........................................
b. (Advanced approaches institutions that exit parallel run only): Tier 2 capital before deductions
(sum of items 39 through 41, plus item 42.b) .................................................................

RCFA

Amount

P866
P867
P868
5310

39.
40.
41.
42.a.

RCFW

5310

42.b.

RCFA

P870

44.a.

RCFW

P870

44.b.

* Report each ratio as a percentage, rounded to four decimal places, e.g., 12.3456.

1. For report dates through December 31, 2021, report the lesser of total assets reported in Schedule RC, item 12, as of
December 31, 2019, or the current report date, which must be less than $10 billion.
2. Items 38.a through 38.c should be completed only by institutions that have adopted ASU 2016-13.
3. An institution that has a CBLR election in effect as of the quarter-end report date is neither required to calculate tier 2 capital nor
make any deductions that would have been taken from tier 2 capital as of the report date.
4. Institutions that have adopted ASU 2016-13 should report the amount of adjusted allowances for credit losses (AACL), as defined in the
regulatory capital rule, includable in tier 2 capital in item 42.a.
5. Institutions that have adopted ASU 2016-13 and have elected to apply the 3-year or the 5-year 2020 CECL transition provision should
subtract the applicable portion of the AACL transitional amount or the modified AACL transitional amount, respectively, from the AACL,
as defined in the regulatory capital rule, before determining the amount of AACL includable in tier 2 capital. See instructions for further detail
on the CECL transition provisions.
12/2020

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The revisions on pages 8 to 19 are proposed to be effective for the report
dates from March 31, 2021, through December 31, 2021.

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FFIEC 031
Page 7 of 91
RI-3

Schedule RI—Continued
Dollar Amounts in Thousands RIAD
13. LESS: Net income (loss) attributable to noncontrolling (minority) interests (if net income, report as a positive value; if net loss, report as a
negative value) ...................................................................... G103
14. Net income (loss) attributable to bank (item 12 minus item 13)......... 4340

Year-to-date
Amount

13.
14.

Memoranda
Dollar Amounts in Thousands RIAD
1. Interest expense incurred to carry tax-exempt securities, loans, and leases acquired after
August 7, 1986, that is not deductible for federal income tax purposes ............................... 4513

Year-to-date
Amount

M.1.

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Memorandum item 2 is to be completed by banks with $1 billion or more in total assets1

2. Income from the sale and servicing of mutual funds and annuities in domestic offices
(included in Schedule RI, item 8) ................................................................................
3. Income on tax-exempt loans and leases to states and political subdivisions in the U.S.
(included in Schedule RI, items 1.a and 1.b) .................................................................
4. Income on tax-exempt securities issued by states and political subdivisions in the U.S.
(included in Schedule RI, item 1.d.(3)) .........................................................................
5. Number of full-time equivalent employees at end of current period
(round to nearest whole number) ................................................................................
6. Not applicable
7. If the reporting institution has applied push down accounting this calendar year, report the
date of the institution's acquisition (see instructions)2 ......................................................
8. Trading revenue (from cash instruments and derivative instruments)
(sum of Memorandum items 8.a through 8.e must equal Schedule RI, item 5.c):

8431

M.2.

4313

M.3.

4507

M.4.

Number

4150

RIAD
9106

Date

RIAD
8757

Amount

M.5.

M.7.

Interest rate exposures.........................................................................................
Foreign exchange exposures.................................................................................
Equity security and index exposures .......................................................................
Commodity and other exposures ............................................................................
Credit exposures.................................................................................................

F186

M.8.a.
M.8.b.
M.8.c.
M.8.d.
M.8.e.

FT36
FT37

M.8.f.(1)
M.8.f.(2)

FT38
FT39
FT40

M.8.g.(1)
M.8.g.(2)
M.8.h.

8758
8759
8760

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a.
b.
c.
d.
e.

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Memorandum items 8.a through 8.e are to be completed by banks that reported
total trading assets of $10 million or more for any quarter of the preceding calendar year.

Memorandum items 8.f through 8.h are to be completed by banks with $100 billion or
more in total assets that are required to complete Schedule RI, Memorandum items
8.a through 8.e, above.3
f. Impact on trading revenue of changes in the creditworthiness of the bank's derivatives
counterparties on the bank's derivative assets (year-to-date changes)
(included in Memorandum items 8.a through 8.e above):
(1) Gross credit valuation adjustment (CVA) ..............................................................
(2) CVA hedge ....................................................................................................
g. Impact on trading revenue of changes in the creditworthiness of the bank on the
bank's derivative liabilities (year-to-date changes) (included in Memorandum items 8.a through
8.e above):
(1) Gross debit valuation adjustment (DVA) ...............................................................
(2) DVA hedge ....................................................................................................
h. Gross trading revenue, before including positive or negative net CVA and net DVA ..........

1. For the $1 billion asset-size test for report dates through December 31, 2021, an institution may use the lesser of
the total assets reported in its Report of Condition as of December 31, 2019, or June 30, 2020.
2. Report the date in YYYYMMDD format. For example, a bank acquired on March 1, 2020, would report 20200301.
3. The $100 billion asset-size test is based on the total assets reported in the June 30, 2020, Report of Condition.

03/2020
8 03/2021

FFIEC 031
Page 8 of 91
RI-4

Schedule RI—Continued
Memoranda—Continued
Dollar Amounts in Thousands RIAD
Memorandum items 9.a and 9.b are to be completed by banks with $10 billion or more in
total assets1
9. Net gains (losses) recognized in earnings on credit derivatives that economically hedge credit
exposures held outside the trading account:
a. Net gains (losses) on credit derivatives held for trading ................................................
b. Net gains (losses) on credit derivatives held for purposes other than trading ....................
10. Credit losses on derivatives (see instructions) ...............................................................
11. Does the reporting bank have a Subchapter S election in effect for federal income tax
purposes for the current tax year? ..............................................................................

Year-to-date
Amount

C889

M.9.a.
M.9.b.
M.10.

C890
A251
RIAD Yes
A530

No

M.11.

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Memorandum item 12 is to be completed by banks that are required to complete Schedule
RC-C, Part I, Memorandum items 8.b and 8.c. and is to be completed semiannually in the June
and December Reports only.

RIAD
12. Noncash income from negative amortization on closed-end loans secured by 1– 4 family
residential properties (included in Schedule RI, item 1.a.(1)(a)(1)) ..................................... F228

Amount

M.12.

Memorandum item 13 is to be completed by banks that have elected to account for assets
and liabilities under a fair value option.

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13. Net gains (losses) recognized in earnings on assets and liabilities that are reported at fair
value under a fair value option:
a. Net gains (losses) on assets:..................................................................................
(1) Estimated net gains (losses) on loans attributable to changes in instrument-specific
credit risk.......................................................................................................
b. Net gains (losses) on liabilities ................................................................................
(1) Estimated net gains (losses) on liabilities attributable to changes in instrument-specific
credit risk.......................................................................................................
14. Other-than-temporary impairment losses on held-to-maturity and available-for-sale debt securities
recognized in earnings (included in Schedule RI, items 6.a and 6.b)2 .....................................

F551

M.13.a.

F552
F553

M.13.a.(1)
M.13.b.

F554

M.13.b.(1)

J321

M.14.

H032

M.15.a.

H033

M.15.b.

H034
H035

M.15.c.
M.15.d.

Memorandum item 15 is to be completed by institutions with $1 billion or more in total assets1
that answered "Yes" to Schedule RC-E, Part I, Memorandum item 5.

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15. Components of service charges on deposit accounts in domestic offices (sum of
Memorandum items 15.a through 15.d must equal Schedule RI, item 5.b):
a. Consumer overdraft-related service charges levied on those transaction
account and nontransaction savings account deposit products intended primarily
for individuals for personal, household, or family use ...................................................
b. Consumer account periodic maintenance charges levied on those transaction
account and nontransaction savings account deposit products intended primarily
for individuals for personal, household, or family use ...................................................
c. Consumer customer automated teller machine (ATM) fees levied on those transaction
account and nontransaction savings account deposit products intended primarily
for individuals for personal, household, or family use ...................................................
d. All other service charges on deposit accounts ............................................................

1. For the $1 billion and $10 billion asset-size tests for report dates through December 31, 2021, an institution may use the lesser of the
total assets reported in its Report of Condition as of December 31, 2019, or June 30, 2020.
2. Memorandum item 14 is to be completed only by institutions that have not adopted ASU 2016-13.

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03/2021
03/2020

FFIEC 031
Page 12 of 91
RI-8

Schedule RI-C—Disaggregated Data on the Allowance for Loan and Lease Losses
Part I. Disaggregated Data on the Allowance for Loan and Lease Losses1
Schedule RI-C, Part I, is to be completed by institutions with $1 billion or more in total assets.2

Dollar Amounts in Thousands RCFD
M708
M714
M721
M727
M733
M739

M746

(Column C)
Recorded Investment:
Collectively Evaluated
for Impairment
(ASC 450-20)

(Column D)
Allowance Balance:
Collectively Evaluated
for Impairment
(ASC 450-20)

(Column E)
Recorded Investment:
Purchased
Credit-Impaired Loans
(ASC 310-30)

RCFD

Amount

RCFD

Amount

RCFD

Amount

RCFD

Amount

(Column F)
Allowance Balance:
Purchased
Credit-Impaired Loans
(ASC 310-30)
RCFD

Amount

M709

M710

M711

M712

M713

1.a.

M715

M716

M717

M719

M720

1.b.

M722

M723

M724

M725

M726

M728

M729

M730

M731

M732

M734
M740

M735
M741

M736
M742
M745

M737
M743

M738
M744

1.c.
2.
3.
4.
5.

M747

M748

M749

M750

M751

6.

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1. Real estate loans:
a. Construction loans .....
b. Commercial
real estate loans ........
c. Residential
real estate loans ........
2. Commercial loans3 .........
3. Credit cards ..................
4. Other consumer loans .....
5. Unallocated, if any..........
6. Total (sum of items
1.a. through 5)4 ................

Amount

(Column B)
Allowance Balance:
Individually Evaluated
for Impairment and
Determined to be Impaired
(ASC 310-10-35)

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(Column A)
Recorded Investment:
Individually Evaluated
for Impairment and
Determined to be Impaired
(ASC 310-10-35)

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1. Only institutions that have not yet adopted ASU 2016-13 are to complete Schedule RI-C, Part I.
2. For the $1 billion asset-size test for report dates through December 31, 2021, an institution may use the lesser of the total assets reported in its Report of Condition as of December 31, 2019,
or June 30, 2020.
3. Include all loans and leases not reported as real estate loans, credit cards, or other consumer loans in items 1, 3, or 4 of Schedule RI-C.
4. The sum of item 6, columns B, D, and F, must equal Schedule RC, item 4.c. Item 6, column E, must equal Schedule RC-C, Part I, Memorandum item 7.b. Item 6, column F, must equal
Schedule RI-B, Part II, Memorandum item 4.

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03/2021

FFIEC 031
Page 13 of 91
RI-9

Schedule RI-C—Continued
Part II. Disaggregated Data on the Allowances for Credit Losses1
Schedule RI-C, Part II, is to be completed by institutions with $1 billion or more in total assets.2
(Column A)
Amortized Cost

Dollar Amounts in Thousands RCFD

RCFD

JJ04

JJ12

JJ05
JJ06

JJ13
JJ14

JJ07

JJ15

JJ08
JJ09

JJ16
JJ17
JJ18

JJ11

JJ19

Amount

1.a.
1.b.
1.c.
2.
3.
4.
5.
6.

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Loans and Leases Held for Investment:
1. Real estate loans:
a. Construction loans .......................................................................
b. Commercial real estate loans .........................................................
c. Residential real estate loans ..........................................................
2. Commercial loans 3 ...........................................................................
3. Credit cards ....................................................................................
4. Other consumer loans .......................................................................
5. Unallocated, if any............................................................................
6. Total (sum of items 1.a. through 5)4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

Amount

(Column B)
Allowance Balance

Dollar Amounts in Thousands

Held-To-Maturity Securities:
7. Securities issued by states and political subdivision in the U.S. ................................................
8. Mortgage-backed securities (MBS) (including CMOs, REMICs, and stripped MBS) ......................
9. Asset-backed securities and structured financial products .......................................................
10. Other debt securities .......................................................................................................
11. Total (sum of items 7 through 10)5 ......................................................................................

Allowance Balance
Amount

RCFD

JJ20
JJ21

7.
8.
9.
10.
11.

JJ23
JJ24
JJ25

D

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1. Only institutions that have adopted ASU 2016-13 are to complete Schedule RI-C, Part II.
2. For the $1 billion asset-size test for report dates through December 31, 2021, an institution may use the lesser of the total assets reported in its
Report of Condition as of December 31, 2019, or June 30, 2020.
3. Include all loans and leases not reported as real estate loans, credit cards, or other consumer loans in items 1, 3, or 4 of Schedule RI-C, Part II.
4. Item 6, column B, must equal Schedule RC, item 4.c.
5. Item 11 must equal Schedule RI-B, Part II, item 7, column B.

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Page 24 of 91
RC-8

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

RCFD

Amount

(Column C)
Amortized Cost
RCFD

Amount

(Column D)
Fair Value
RCFD

Amount

B838

B839

B840

B841

B842
B846
B850

B843
B847
B851

B844
B848
B852

B845
B849
B853

M.5.a.
M.5.b.
M.5.c.
M.5.d.

B854
B858

B855
B859

B856
B860

B857
B861

M.5.e.
M.5. f.

G349

G350

G351

M.6.a.

G352

G353

G354

G355

M.6.b.

G356

G357

G358

G359

M.6.c.

G360

G361

G362

G363

M.6.d.

G364

G365

G366

G367

M.6.e.

G368

G369

G370

G371

M.6. f.

G372

G373

G374

G375

M.6.g.

R

5. Asset-backed securities
(ABS) (for each column,
sum of Memorandum
items 5.a through 5.f
must equal Schedule
RC-B, item 5.a):
a. Credit card
receivables................
b. Home equity lines .......
c. Automobile loans ........
d. Other consumer loans ...
e. Commercial and
industrial loans ...........
f. Other .......................
6. Structured financial products by underlying collateral or reference assets
(for each column, sum of
Memorandum items 6.a
through 6.g must equal
Schedule RC-B,
item 5.b.):
a. Trust preferred
securities issued by
financial institutions ....
b. Trust preferred
securities issued
by real estate
investment trusts ........
c. Corporate and
similar loans ..............
d. 1–4 family residential
MBS issued or
guaranteed by U.S.
Governmentsponsored enterprises
(GSEs).....................
e. 1–4 family residential
MBS not issued or
guaranteed by GSEs...
f. Diversified (mixed)
pools of structured
financial products .......
g. Other collateral or
reference assets ........

RCFD

(Column B)
Fair Value

AF
T

Dollar Amounts in Thousands
Memorandum items 5.a
through 5.f and 6.a through
6.g are to be completed by
banks with $10 billion or
more in total assets.1

Available-for-sale

D

G348

1. For the $10 billion asset-size test for report dates through December 31, 2021, an institution may use the lesser of the total assets
reported in its Report of Condition as of December 31, 2019, or June 30, 2020.

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FFIEC 031
Page 35 of 91
RC-19

Schedule RC-E—Continued
Part I—Continued
Memoranda—Continued
Amount

RCON

6810
0352
6648
J473
J474

M.2.a.(1)
M.2.a.(2)
M.2.b.
M.2.c.
M.2.d.

F233

M.2.e.

HK07
HK08
HK09
HK10

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

HK11

M.3.b.

HK12
HK13
HK14
HK15

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

K222

M.4.b.

R

AF
T

Dollar Amounts in Thousands
2. Components of total nontransaction accounts
(sum of Memorandum items 2.a through 2.d must equal item 7, column C above):
a. Savings deposits:
(1) Money market deposit accounts (MMDAs) ...............................................................
(2) Other savings deposits (excludes MMDAs) ..............................................................
b. Total time deposits of less than $100,000 ....................................................................
c. Total time deposits of $100,000 through $250,000 .........................................................
d. Total time deposits of more than $250,000 ...................................................................
e. Individual Retirement Accounts (IRAs) and Keogh Plan accounts of $100,000 or more
included in Memorandum items 2.c and 2.d above.........................................................
3. Maturity and repricing data for time deposits of $250,000 or less:
a. Time deposits of $250,000 or less with a remaining maturity or next repricing date of:1, 2
(1) Three months or less ..........................................................................................
(2) Over three months through 12 months ....................................................................
(3) Over one year through three years .........................................................................
(4) Over three years ................................................................................................
b. Time deposits of $250,000 or less with a REMAINING MATURITY of one year or less
(included in Memorandum items 3.a.(1) and 3.a.(2) above)3 .............................................
4. Maturity and repricing data for time deposits of more than $250,000:
a. Time deposits of more than $250,000 with a remaining maturity or next repricing date of:1, 4
(1) Three months or less ..........................................................................................
(2) Over three months through 12 months ....................................................................
(3) Over one year through three years .........................................................................
(4) Over three years ................................................................................................
b. Time deposits of more than $250,000 with a REMAINING MATURITY of one year or less
(included in Memorandum items 4.a.(1) and 4.a.(2) above)3 .............................................
5. Does your institution offer one or more consumer deposit account products, i.e., transaction
account or nontransaction savings account deposit products intended primarily for
individuals for personal, household, or family use? ............................................................

RCON

Memorandum items 6 and 7 are to be completed by institutions with $1 billion or more in total
assets5 that answered “Yes” to Memorandum item 5 above.
Dollar Amounts in Thousands RCON
6. Components of total transaction account deposits of individuals, partnerships, and corporations
(sum of Memorandum items 6.a and 6.b must be less than or equal to item 1, column A, above):
a. Total deposits in those noninterest-bearing transaction account deposit products intended
primarily for individuals for personal, household, or family use .......................................... P753
b. Total deposits in those interest-bearing transaction account deposit products intended
primarily for individuals for personal, household, or family use .......................................... P754

D

Yes

No

P752

M.5.

Amount

M.6.a.
M.6.b.

1. Report fixed-rate time deposits by remaining maturity and floating-rate time deposits by next repricing date.
2. Sum of Memorandum items 3.a.(1) through 3.a.(4) must equal Schedule RC-E, sum of Memorandum items 2.b and 2.c.
3. Report both fixed- and floating-rate time deposits by remaining maturity. Exclude floating rate time deposits with a next repricing date
of one year or less that have a remaining maturity of over one year.
4. Sum of Memorandum items 4.a.(1) through 4.a.(4) must equal Schedule RC-E, Memorandum item 2.d.
5. For the $1 billion asset-size test for report dates through December 31, 2021, an institution may use the lesser of the total assets
reported in its Report of Condition as of December 31, 2019, or June 30, 2020.

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FFIEC 031
Page 36 of 91
RC-20

Schedule RC-E—Continued
Part I—Continued
Memoranda—Continued
RCON

Amount

P756

M.7.a.(1)
M.7.a.(2)

P757

AF
T

Dollar Amounts in Thousands
7. Components of total nontransaction account deposits of individuals, partnerships, and corporations
(sum of Memorandum items 7.a.(1), 7.a.(2), 7.b.(1), and 7.b.(2) plus all time deposits of individuals,
partnerships, and corporations must equal item 1, column C, above):
a. Money market deposit accounts (MMDAs) of individuals, partnerships, and corporations
(sum of Memorandum items 7.a.(1) and 7.a.(2) must be less than or equal to Memorandum
item 2.a.(1) above):
(1) Total deposits in those MMDA deposit products intended primarily for individuals
for personal, household, or family use ....................................................................
(2) Deposits in all other MMDAs of individuals, partnerships, and corporations ....................
b. Other savings deposit accounts of individuals, partnerships, and corporations (sum of
Memorandum items 7.b.(1) and 7.b.(2) must be less than or equal to Memorandum item
2.a.(2) above):
(1) Total deposits in those other savings deposit account deposit products intended
primarily for individuals for personal, household, or family use.....................................
(2) Deposits in all other savings deposit accounts of individuals, partnerships, and corporations ...

P758

M.7.b.(1)
M.7.b.(2)

P759

Part II. Deposits in Foreign Offices (including Edge and Agreement subsidiaries and IBFs)
Items 1 through 6 are to be completed by banks with $10 billion or more in total assets.1

R

Dollar Amounts in Thousands
Deposits of:
1. Individuals, partnerships, and corporations (include all certified and official checks) .................
2. U.S. banks (including IBFs and foreign branches of U.S. banks) and other U.S. depository
institutions ................................................................................................................
3. Foreign banks (including U.S. branches and agencies of foreign banks, including their IBFs) .....
4. Foreign governments and official institutions (including foreign central banks).........................
5. U.S. Government and states and political subdivisions in the U.S. ........................................
6. Total (sum of items 1 through 5) (must equal Schedule RC, item 13.b) ..................................

RCFN

Amount

B553

1.

B554
2625

2.
3.
4.
5.
6.

2650
B555
2200

D

Memorandum

Memorandum item 1 is to be completed by all banks.
Dollar Amounts in Thousands RCFN
1. Time deposits with a remaining maturity of one year or less (included in Schedule RC, item 13.b) .. A245

Amount

M.1.

1. For the $10 billion asset-size test for report dates through December 31, 2021, an institution may use the lesser of the total assets reported in its Report of
Condition as of December 31, 2019, or June 30, 2020.

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FFIEC 031
Page 41 of 91
RC-25

Schedule RC-L—Derivatives and Off-Balance-Sheet Items
Please read carefully the instructions for the preparation of Schedule RC-L. Some of the amounts reported in Schedule RC-L
are regarded as volume indicators and not necessarily as measures of risk.
Dollar Amounts in Thousands

RCFD

Amount

1. Unused commitments:
a. Revolving, open-end lines secured by 1– 4 family residential properties, e.g., home-equity
lines .................................................................................................................... 3814

1.a.

Item 1.a.(1) is to be completed for the December report only.
RCON
(1) Unused commitments for reverse mortgages outstanding that are held for investment in
domestic offices ................................................................................................ HT72

1.a.(1)

RCFD

b. Credit card lines .................................................................................................... 3815

1.b.

AF
T

Items 1.b.(1) and 1.b.(2) are to be completed semiannually in the June and December
reports only by banks with either $300 million or more in total assets1 or $300 million or
more in credit card lines2 (sum of items 1.b.(1) and 1.b.(2) must equal item 1.b).

(1) Unused consumer credit card lines .......................................................................
(2) Other unused credit card lines..............................................................................
c. Commitments to fund commercial real estate, construction, and land development loans:
(1) Secured by real estate:
(a) 1–4 family residential construction loan commitments...........................................
(b) Commercial real estate, other construction loan, and land development loan
commitments ...............................................................................................
(2) NOT secured by real estate .................................................................................
d. Securities underwriting ............................................................................................
e. Other unused commitments:
(1) Commercial and industrial loans ...........................................................................
(2) Loans to financial institutions ...............................................................................
(3) All other unused commitments .............................................................................
2. Financial standby letters of credit..................................................................................

J455
J456

1.b.(1)
1.b.(2)

F164

1.c.(1)(a)

F165
6550

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

3817
J457

J458
J459
3819

1.e.(1)
1.e.(2)
1.e.(3)
2.

R

Item 2.a is to be completed by banks with $1 billion or more in total assets.1

a. Amount of financial standby letters of credit conveyed to others....... 3820
3. Performance standby letters of credit ............................................................................ 3821

2.a.
3.

Item 3.a is to be completed by banks with $1 billion or more in total assets.1

D

a. Amount of performance standby letters of credit conveyed to others ..... 3822
4. Commercial and similar letters of credit.......................................................................... 3411
5. Not applicable
6. Securities lent and borrowed:
a. Securities lent (including customers' securities lent where the customer is indemnified against
loss by the reporting bank)......................................................................................... 3433
b. Securities borrowed ................................................................................................. 3432

7. Credit derivatives:
a. Notional amounts:
(1) Credit default swaps ..........................
(2) Total return swaps .............................
(3) Credit options ...................................
(4) Other credit derivatives .......................

(Column A)
Sold Protection
RCFD

Amount

3.a.
4.

6.a.
6.b.

(Column B)
Purchased Protection
RCFD

C968

C969

C970

C971

C972
C974

C973
C975

Amount

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

1. For the $300 million and $1 billion asset-size tests for report dates through December 31, 2021, an institution may use the lesser of the total assets
reported in its Report of Condition as of December 31, 2019, or June 30, 2020.
2. The $300 million credit card lines test is based on the credit card lines reported in the June 30, 2020, Report of Condition.
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FFIEC 031
Page 44 of 91
RC-28

Schedule RC-L—Continued
Item 16 is to be completed only by banks with total assets of $10 billion or more.1
(Column A)
Interest Rate
Contracts

(Column A)
Banks and Securities
Firms

Amount

RCFD

Amount

RCFD

Amount

RCFD

(Column D)
Commodity and Other
Contracts
RCFD

Amount

8733
8737

8734
8738

8735
8739

8736
8740

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

8741

8742

8743

8744

8745

8746

8747

8748

15.b.(1)
15.b.(2)

(Column B)
Not applicable

Amount

(Column C)
Hedge Funds

RCFD

Amount

(Column D)
Sovereign Governments

RCFD

Amount

(Column E)
Corporations and All
Other Counterparties
RCFD

Amount

G418

G420

G421

G422

16.a.

G423
G428
G433

G425
G430
G435

G426
G431
G436

G427
G432
G437

16.b.(1)
16.b.(2)
16.b.(3)

G438

G440

G441

G442

G443
G448
G453

G445
G450
G455

G446
G451
G456

G447
G452
G457

16.b.(4)
16.b.(5)
16.b.(6)
16.b.(7)

G458

G460

G461

G462

16.b.(8)

D

R

Dollar Amounts in Thousands
16. Over-the-counter derivatives:
a. Net current credit exposure ...................
b. Fair value of collateral:
(1) Cash–U.S. dollar ............................
(2) Cash–Other currencies ....................
(3) U.S. Treasury securities...................
(4) U.S. Government agency and U.S.
Government-sponsored agency debt
securities ......................................
(5) Corporate bonds ............................
(6) Equity securities .............................
(7) All other collateral ...........................
(8) Total fair value of collateral
(sum of items 16.b.(1) through (7)) .....

RCFD

(Column C)
Equity Derivative
Contracts

AF
T

Dollar Amounts in Thousands
Derivatives Position Indicators
15. Gross fair values of derivative contracts:
a. Contracts held for trading:
(1) Gross positive fair value...................................................
(2) Gross negative fair value .................................................
b. Contracts held for purposes other than trading:
(1) Gross positive fair value...................................................
(2) Gross negative fair value .................................................

(Column B)
Foreign Exchange
Contracts

1. For the $10 billion asset-size test for report dates through December 31, 2021, an institution may use the lesser of the total assets reported in its Report of Condition as of December 31, 2019, or
June 30, 2020.

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FFIEC 031
Page 55 of 91
RC-39

Schedule RC-O—Continued
Memoranda
Amount

M.1.a.(1)
M.1.a.(2)
M.1.b.(1)
M.1.b.(2)

AF
T

Dollar Amounts in Thousands RCON
1. Total deposit liabilities of the bank, including related interest accrued and unpaid, less
allowable exclusions, including related interest accrued and unpaid (sum of Memorandum
items 1.a.(1), 1.b.(1), 1.c.(1), and 1.d.(1) must equal Schedule RC-O, item 1 less item 2):
a. Deposit accounts (excluding retirement accounts) of $250,000 or less:1
(1) Amount of deposit accounts (excluding retirement accounts) of $250,000 or less............ F049
Number
(2) Number of deposit accounts (excluding retirement accounts)
of $250,000 or less .............................................................. F050
b. Deposit accounts (excluding retirement accounts) of more than $250,000:1
(1) Amount of deposit accounts (excluding retirement accounts) of more than $250,000 ....... F051
Number
(2) Number of deposit accounts (excluding retirement accounts)
of more than $250,000 ......................................................... F052
c. Retirement deposit accounts of $250,000 or less:1
(1) Amount of retirement deposit accounts of $250,000 or less ....................................... F045

M.1.c.(1)

Number

(2) Number of retirement deposit accounts of $250,000 or less.......... F046
d. Retirement deposit accounts of more than $250,000:1
(1) Amount of retirement deposit accounts of more than $250,000 .................................. F047

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

Number

(2) Number of retirement deposit accounts of more than $250,000 .... F048

M.1.d.(2)

Memorandum item 2 is to be completed by banks with $1 billion or more in total assets.2

TEXT
A545

R

2. Estimated amount of uninsured deposits in domestic offices of the bank and in insured
branches in Puerto Rico and U.S. territories and possessions, including related interest
accrued and unpaid (see instructions)3 .......................................................................... 5597
3. Has the reporting institution been consolidated with a parent bank or savings association
in that parent bank's or parent savings association's Call Report?
If so, report the legal title and FDIC Certificate Number of the parent bank or parent savings
RCON
association:
A545

M.2.

FDIC Cert. No.

M.3.

RCFN

4. Dually payable deposits in the reporting institution's foreign branches .................................. GW43

M.4.

D

5. Not applicable

1. The dollar amounts used as the basis for reporting in Memorandum items 1.a through 1.d reflect the deposit insurance limits in effect on the report date.
2. For the $1 billion asset-size test for report dates through December 31, 2021, an institution may use the lesser of the total assets reported in its Report
of Condition as of December 31, 2019, or June 30, 2020.
3. Uninsured deposits should be estimated based on the deposit insurance limits set forth in Memorandum items 1.a through 1.d.

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FFIEC 031
Page 84 of 91
RC-68

Schedule RC-S—Continued

Dollar Amounts in Thousands

(Column A)
1–4 Family
Residential
Loans

(Column B)
Home
Equity
Lines

(Column C)
Credit
Card
Receivables

(Column D)
Auto
Loans

(Column E)
Other
Consumer
Loans

(Column F)
Commercial
and Industrial
Loans

(Column G)
All Other Loans,
All Leases, and
All Other Assets

Amount

Amount

Amount

Amount

Amount

Amount

Amount

6. Total amount of ownership (or seller's)
interest carried as securities or loans........
7. and 8. Not applicable
For Securitization Facilities Sponsored
By or Otherwise Established By Other
Institutions
9. Maximum amount of credit exposure
arising from credit enhancements provided
by the reporting bank to other institutions'
securitization structures in the form of
standby letters of credit, purchased
subordinated securities, and other
enhancements .....................................
Item 10 is to be completed by banks with
$10 billion or more in total assets.1

RCFD HU16

RCFD B776

R

10. Reporting bank's unused commitments to
provide liquidity to other institutions'
securitization structures .........................

AF
T

Item 6 is to be completed by banks with $10
billion or more in total assets.1

RCFD B790

D

Bank Asset Sales
11. Assets sold with recourse or other sellerprovided credit enhancements and not
securitized by the reporting bank ............
12. Maximum amount of credit exposure arising
from recourse or other seller-provided
credit enhancements provided to assets
reported in item 11 ...............................

RCFD B783

RCFD B797

RCFD HU17

RCFD B779

RCFD B786

RCFD B780

RCFD B787

RCFD HU18

6.

RCFD B781

RCFD B782

9.

RCFD B788

RCFD B789

10.

RCFD B796

11.

RCFD B803

12.

1. For the $10 billion asset-size test for report dates through December 31, 2021, an institution may use the lesser of the total assets reported in its Report of Condition as of December 31, 2019, or
June 30, 2020.

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FFIEC 031
Page 85 of 91
RC-69

Schedule RC-S—Continued
Memoranda
Dollar Amounts in Thousands
1. Not applicable
2. Outstanding principal balance of assets serviced for others (includes participations serviced
for others):
a. Closed-end 1– 4 family residential mortgages serviced with recourse or other
servicer-provided credit enhancements ......................................................................
b. Closed-end 1– 4 family residential mortgages serviced with no recourse or other
servicer-provided credit enhancements ......................................................................
c. Other financial assets (includes home equity lines)1 ......................................................
d. 1–4 family residential mortgages serviced for others that are in process of foreclosure at
quarter-end (includes closed-end and open-end loans) ..................................................

RCFD

Amount

B804

M.2.a.

B805
A591

M.2.b.
M.2.c.

F699

M.2.d.

AF
T

Memorandum item 3 is to be completed by banks with $10 billion or more in total assets.2

3. Asset-backed commercial paper conduits:
a. Maximum amount of credit exposure arising from credit enhancements provided to conduit
structures in the form of standby letters of credit, subordinated securities, and other
enhancements:
(1) Conduits sponsored by the bank, a bank affiliate, or the bank's holding company ...........
(2) Conduits sponsored by other unrelated institutions ...................................................
b. Unused commitments to provide liquidity to conduit structures:
(1) Conduits sponsored by the bank, a bank affiliate, or the bank's holding company ...........
(2) Conduits sponsored by other unrelated institutions ...................................................
4. Outstanding credit card fees and finance charges included in Schedule RC-S, item 1,
column C 2,3 ..............................................................................................................

B806
B807
B808

M.3.a.(1)
M.3.a.(2)

B809

M.3.b.(1)
M.3.b.(2)

C407

M.4.

D

R

1. Memorandum item 2.c is to be completed if the principal balance of other financial assets serviced for others is more than $10 million.
2. For the $10 billion asset-size test for report dates through December 31, 2021, an institution may use the lesser of the total assets reported in its
Report of Condition as of December 31, 2019, or June 30, 2020.
3. Memorandum item 4 is to be completed by banks with $10 billion or more in total assets 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.

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