Consolidated Report of Condition and Income (Call Report) for Bank with Domestic Offices Only and Total Assets Less than $5 Billion - FFIEC 051

FFIEC 051 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 051 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 (PRA) 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 18, 2021, the agencies are proceeding with the revisions to the FFIEC 051 Call Report
as proposed. The initial and final notices are available on the FFIEC's web page for the FFIEC
051 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 18, 2021

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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.

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.
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 )RUUHSRUWGDWHVWKURXJK'HFHPEHU
LQVWLWXWLRQVWKDWHOHFWWRXVHWKH&%/5IUDPHZRUNZRXOGUHSRUWLQ&DOO5HSRUW6FKHGXOH5&5
3DUW,LWHP7RWDODVVHWVWKHOHVVHURIWKHLQVWLWXWLRQ¶VWRWDODVVHWVDVRI'HFHPEHURUDVRI
WKHFXUUHQWTXDUWHUHQGUHSRUWGDWHZKLFKPXVWEHOHVVWKDQELOOLRQ.

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 18, 2021, the agencies

1

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.

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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:
x

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

x

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.

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.

x

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

x

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.

x

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,

6

86 FR 10157, February 18, 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.

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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.

x

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).

x

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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x

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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 051
Page 43 of 65
RC-30

Schedule RC-R—Continued
Part I—Continued
Leverage Ratio*
31. Tier 1 leverage ratio (item 26 divided by item 30)...................................................................

RCOA

Percentage

7204

a. Does your institution have a community bank leverage ratio (CBLR) framework election in
effect as of the quarter-end report date? (enter "1" for Yes; enter "0" for No)...........................

31.
0=No RCOA
1=Yes LE74

31.a.

If your institution entered “1” for Yes in item 31.a:

• Complete items 32 through 37 and, if applicable, items 38.a through 38.c,
• Do not complete items 39 through 54 and
• Do not complete Part II of Schedule RC-R.
If your institution entered “0” for No in item 31.a:

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• Skip (do not complete) items 32 through 38.c,
• Complete items 39 through 54, as applicable, and
• Complete Part II of Schedule RC-R.

Qualifying Criteria and Other Information for CBLR Institutions*

(Column A)

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Dollar Amounts in Thousands
32. Total assets (Schedule RC, item 12); (must be less than $10 billion)1....
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 ........................................

RCOA

Amount

(Column B)

RCOA

Percentage

2170

KX77

KX78

32.

33.

KX79

34.a.

KX80
KX81

34.b.
34.c.

KX82

KX83
Amount

35.
36.
37.

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Dollar Amounts in Thousands RCOA
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.

38.a.
38.b.
38.c.

If your institution entered “0” for No in item 31.a, complete items 39 through 54, 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 54 or Part II of
Schedule RC-R.
Dollar Amounts in Thousands

RCOA

Amount

3

Tier 2 Capital
39. Tier 2 capital instruments plus related surplus ....................................................................... P866
40. Non-qualifying capital instruments subject to phase-out from tier 2 capital................................... P867

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

39.
40.

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 framework election in effect as of the quarter-end report date is neither required to calculate tier 2
12/2020
6
capital nor make any deductions that would have been taken from tier 2 capital as of the report date.

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The revisions on pages 8 to 16 are proposed to be effective for the report dates from March 31,
2021, through December 31, 2021.

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FFIEC 051
Page 7 of 65
RI-3

Schedule RI—Continued
Memoranda
Year-to-date

Dollar Amounts in Thousands
1. and 2. Not applicable
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) ....................................................................................

RIAD

Amount

4313

M.3.

4507

M.4.
Number

4150

M.5.

Memorandum item 6 is to be completed by: 1
banks with $300 million or more in total assets, and
banks with less than $300 million in total assets that have loans to finance agricultural production
and other loans to farmers (Schedule RC-C, Part I, item 3) exceeding 5 percent of total loans

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•
•

RIAD
Amount
6. Interest and fee income on loans to finance agricultural production and other loans to farmers
4024
(included in Schedule RI, item 1.a.(5)) .............................................................................
RIAD
Date
7. If the reporting institution has applied pushdown accounting this calendar year, report the date
2
9106
of the institution's acquisition (see instructions) .................................................................
8. through 10. Not applicable
RIAD Yes
No
11. Does the reporting bank have a Subchapter S election in effect for federal income tax purposes
for the current tax year?................................................................................................ A530

M.6.
M.7.

M.11.

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 annually in the December
report 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)) ............................................. F228
13. Not applicable

Amount

M.12.

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Memorandum item 14 is to be completed semiannually in the June and December reports only.

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)3 ........................

J321

M.14.

H032

M.15.a.

H033

M.15.b.

H034

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

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

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15. Components of service charges on deposit accounts
(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 ................................................................

H035

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. If the total assets reported as of one
of these two report dates are less than $300 million, the same report date should be used for the 5 percent of total loans test. If the
total assets reported for both of these two report dates are less than $300 million, the 5 percent of total loans test should be based
on the total loans reported in the Report of Condition as of June 30, 2020.
2. Report the date in YYYYMMDD format. For example, a bank acquired on March 1, 2020, would report 20200301.
3. Memorandum item 14 is to be completed only by institutions that have not adopted ASU 2016-13.
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FFIEC 051
Page 9 of 65
RI-5

Schedule RI-B—Continued
Part I.—Continued
(Column A)
Charge-offs1

(Column B)
Recoveries

Calendar Year-to-date

Dollar Amounts in Thousands RIAD

RIAD

Amount

4638

4608

4.

B514

B515

K129

K133

5.a.
5.b.

K205

K206

5.c.

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2. and 3. Not applicable
4. Commercial and industrial loans ................................................
5. Loans to individuals for household, family, and other personal expenditures:
a. Credit cards .......................................................................
b. Automobile loans ................................................................
c. Other (includes revolving credit plans other than credit cards and
other consumer loans) .........................................................
6. Not applicable
7. All other loans 2 ......................................................................
8. Lease financing receivables .....................................................
9. Total (sum of items 1 through 8) ................................................

Amount

4266

4628
4267

4635

4605

4644

7.
8.
9.

1. Include write-downs arising from transfers of loans to a held-for-sale account.
2. Includes charge-offs and recoveries on "Loans to depository institutions and acceptances of other banks," "Loans to finance agricultural production and other loans to farmers," "Obligations (other than securities and leases) of states and political subdivisions in the U.S.," and "Loans to nondepository financial institutions and other loans."

Memoranda

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Dollar Amounts in Thousands RIAD
1. Loans to finance commercial real estate, construction, and land
development activities (not secured by real estate) included in
Schedule RI-B, Part I, items 4 and 7, above................................. 5409
2. Not applicable

(Column A)
Charge-offs1

(Column B)
Recoveries

Calendar Year-to-date
Amount
RIAD
Amount

5410

M.1.

4665

M.3.

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Memorandum item 3 is to be completed by:2
• banks with $300 million or more in total assets, and
• banks with less than $300 million in total assets that have loans to
finance agricultural production and other loans to farmers
(Schedule RC-C, Part I, item 3) exceeding 5 percent of total loans:
3. Loans to finance agricultural production and other loans to farmers
(included in Schedule RI-B, Part I, item 7, above) ......................... 4655

1. Include write-downs arising from transfers of loans to a held-for-sale account.
2. For the $300 million 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. If the total assets reported as of one of
these two report dates are less than $300 million, the same report date should be used for the 5 percent of total loans test. If the
total assets reported for both of these two report dates are less than $300 million, the 5 percent of total loans test should be
based on the total loans reported in the Report of Condition as of June 30, 2020.

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03/2021

FFIEC 051
Page 11 of 65
RI-7

Schedule RI-C—Disaggregated Data on the Allowance
for Loan and Lease Losses
Items 1 through 6 are to be completed semiannually in the June and December reports only by institutions with $1 billion or more
in total assets.1
(Column A)
Recorded Investment2
RCON

Amount

RCON

JJ04
JJ05
JJ06
JJ07
JJ08
JJ09

JJ12
JJ13
JJ14
JJ15
JJ16
JJ17
JJ18

JJ11

JJ19

Amount

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

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Dollar Amounts in Thousands
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 loans3 ..........................................................................
3. Credit cards ...................................................................................
4. Other consumer loans ......................................................................
5. Unallocated, if any ...........................................................................
6. Total (sum of items 1.a through 5) 4 .....................................................

(Column B)
Allowance Balance2

Items 7 through 11 are to be completed semiannually in the June and December reports only by institutions with $1 billion or
more in total assets.1,5
Allowance Balance

Dollar Amounts in Thousands

RCON

Held-to-Maturity Securities:
7. Securities issued by states and political subdivisions 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) 6 ......................................................................................

JJ20
JJ21
JJ23
JJ24
JJ25

Amount

7.
8.
9.
10.
11.

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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. Institutions that have adopted ASU 2016-13 should report the amortized cost and the related allowance for credit losses by loan category in
columns A and B, respectively.
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. Item 6, column B, must equal Schedule RC, item 4.c.
5. Only institutions that have adopted ASU 2016-13 are to complete items 7 through 11.
6. Item 11 must equal Schedule RI-B, Part II, item 7, column B.

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FFIEC 051
Page 20 of 65
RC-7

Schedule RC-C—Continued
Part I—Continued
Memoranda
Dollar Amounts in Thousands
Memorandum items 1.a.(1) through 1.f.(5) are to be completed semiannually in the June and
December reports only. Memorandum item 1.g is to be completed quarterly.

Amount

K158

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

K159
F576

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1. Loans restructured in troubled debt restructurings that are in compliance with their modified
terms (included in Schedule RC-C, Part I, and not reported as past due or nonaccrual in
Schedule RC-N, Memorandum item 1):
a. Construction, land development, and other land loans:
(1) 1–4 family residential construction loans .................................................................
(2) Other construction loans and all land development and other land loans ........................
b. Loans secured by 1– 4 family residential properties........................................................
c. Secured by multifamily (5 or more) residential properties .................................................
d. Secured by nonfarm nonresidential properties:
(1) Loans secured by owner-occupied nonfarm nonresidential properties ...........................
(2) Loans secured by other nonfarm nonresidential properties ..........................................
e. Commercial and industrial loans ................................................................................
f. All other loans (include loans to individuals for household, family, and other personal
expenditures) .........................................................................................................

RCON

K160
K161
K162
K256

M.1.d.(1)
M.1.d.(2)
M.1.e.

K165

M.1. f.

Itemize loan categories included in Memorandum item 1.f, above that exceed 10 percent of
total loans restructured in troubled debt restructurings that are in compliance with their modified terms (sum of Memorandum items 1.a through 1.f):

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(1) Loans secured by farmland ..................................................
(2) and (3) Not applicable
(4) Loans to individuals for household, family, and other personal
expenditures:
(a) Credit cards ..................................................................
(b) Automobile loans ...........................................................
(c) Other (includes revolving credit plans other than credit cards
and other consumer loans) ...............................................

K166

M.1. f.(1)

K098
K203

M.1. f.(4)(a)
M.1. f.(4)(b)

K204

M.1. f.(4)(c)

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Memorandum item 1.f.(5) is to be completed by:1
• Banks with $300 million or more in total assets
• Banks with less than $300 million in total assets that have loans
to finance agricultural production and other loans to farmers
(Schedule RC-C, Part I, item 3) exceeding 5 percent of total loans

(5) Loans to finance agricultural production and other loans to farmers .. K168
g. Total loans restructured in troubled debt restructurings that are in compliance with their
modified terms (sum of Memorandum items 1.a.(1) through 1.f)........................................ HK25

M.1. f.(5)
M.1.g.

1. For the $300 million 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. If the total assets reported as of one of these
two report dates are less than $300 million, the same report date should be used for the 5 percent of total loans test. If the total
assets reported for both of these two report dates are less than $300 million, the 5 percent of total loans test should be based on
the total loans reported in the Report of Condition as of June 30, 2020.

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FFIEC 051
Page 27 of 65
RC-14

Schedule RC-E—Continued
Memoranda—Continued
Dollar Amounts in Thousands

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.

AF
T

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 ............................................

Amount

RCON

Memorandum item 5 is to be completed semiannually in the June and December reports only.

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

Yes

P752

No

M.5.

Memorandum items 6 and 7 are to be completed annually in the December report only by institutions with $1 billion or more in total assets5 that answered "Yes" to Memorandum 5 above.

D

R

Dollar Amounts in Thousands
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
Schedule RC-E, item 1, column A):
a. Total deposits in those noninterest-bearing transaction account deposit products intended
primarily for individuals for personal, household, or family use. ........................................
b. Total deposits in those interest-bearing transaction account deposit products intended
primarily for individuals for personal, household, or family use. ........................................
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 Schedule RC-E, item 1, column C)
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 Schedule RC-E,
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 Schedule RC-E,
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..

RCON

Amount

P753

M.6.a.

P754

M.6.b.

P756
P757

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

P758

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

P759

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 051
Page 29 of 65
RC-16

Schedule RC-K—Quarterly Averages1
RCON

Amount

3381

1.

B558

2.
3.

B559
B560
3365

4.
5.

3360

6.a.

3465
3466
3387

6.b.(1)
6.b.(2)
6.c.

B561

6.d.(1)

B562

6.d.(2)

3484
3368

8.
9.

3485

10.

B563
HK16
HK17
3353

11.a.
11.b.
11.c.
12.

3355

13.

AF
T

Dollar Amounts in Thousands
Assets
1. Interest-bearing balances due from depository institutions ....................................................
2. U.S. Treasury securities and U.S. Government agency obligations2
(excluding mortgage-backed securities) ............................................................................
3. Mortgage-backed securities2 ...........................................................................................
4. All other debt securities2 and equity securities with readily determinable fair values not held
for trading3 ..................................................................................................................
5. Federal funds sold and securities purchased under agreements to resell .................................
6. Loans:
a. Total loans ..............................................................................................................
b. Loans secured by real estate:
(1) Loans secured by 1– 4 family residential properties .....................................................
(2) All other loans secured by real estate .......................................................................
c. Commercial and industrial loans...................................................................................
d. Loans to individuals for household, family, and other personal expenditures:
(1) Credit cards ........................................................................................................
(2) Other (includes revolving credit plans other than credit cards, automobile loans,
and other consumer loans) .....................................................................................
7. Not applicable
8. Lease financing receivables (net of unearned income) .........................................................
9. Total assets4 ...............................................................................................................

R

Liabilities
10. Interest-bearing transaction accounts (interest-bearing demand deposits, NOW accounts,
ATS accounts, and telephone and preauthorized transfer accounts) .......................................
11. Nontransaction accounts:
a. Savings deposits (includes MMDAs) .............................................................................
b. Time deposits of $250,000 or less ................................................................................
c. Time deposits of more than $250,000............................................................................
12. Federal funds purchased and securities sold under agreements to repurchase .........................
13. To be completed by banks with $100 million or more in total assets:5
Other borrowed money (includes mortgage indebtedness) ....................................................

Memorandum

Dollar Amounts in Thousands

RCON

Amount

Memorandum item 1 is to be completed by:
• banks with $300 million or more in total assets, and
• banks with less than $300 million in total assets that have loans to finance agricultural
production and other loans to farmers (Schedule RC-C, Part 1, item 3) exceeding 5 percent
of total loans.

D

5

1. Loans to finance agricultural production and other loans to farmers ......................................... 3386

M.1.

1. For all items, banks have the option of reporting either (1) an average of DAILY figures for the quarter, or (2) an average of WEEKLY figures
(i.e., the Wednesday of each week of the quarter).
2. Quarterly averages for all debt securities should be based on amortized cost.
3. Quarterly averages for equity securities with readily determinable fair values should be based on fair value.
4. The quarterly average for total assets should reflect securities not held for trading as follows:
a) Debt securities at amortized cost.
b) Equity securities with readily determinable fair values at fair value.
c) Equity investments without readily determinable fair values at their balance sheet carrying values (i.e., fair value or, if elected, cost minus
impairment, if any, plus or minus changes resulting from observable price changes).
5. For the $100 million and $300 million 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. If the total assets reported as of one of these
two report dates are less than $300 million, the same report date should be used for the 5 percent of total loans test. If the total assets
reported for both of these two report dates are less than $300 million, the 5 percent of total loans test should be based on the total loans
reported in the Report of Condition as of June 30, 2020.
13

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FFIEC 051
Page 37 of 65
RC-24

Schedule RC-N—Continued
Memoranda—Continued
(Column A)
Past due
30 through 89
days and still
accruing

Dollar Amounts in Thousands RCON
1. f. All other loans (include loans to
individuals for household, family, and
other personal expenditures) ................. K126

Amount

(Column B)
Past due 90
days or more
and still
accruing
RCON

K127

Amount

(Column C)
Nonaccrual

RCON

Amount

K128

M.1. f.

AF
T

Itemize loan categories included in
Memorandum item 1.f, above that exceed
10 percent of total loans restructured in troubled debt restructurings that are past due 30
days or more or in nonaccrual status (sum of
Memorandum items 1.a through 1.f,
columns A through C):

(1) Loans secured by farmland .............
(2) and (3) Not applicable
(4) Loans to individuals for household
family, and other personal expenditures:
(a) Credit cards .............................
(b) Automobile loans ......................
(c) Other (includes revolving credit
plans other than credit cards
and other consumer loans) ..........

K130

K131

K132

M.1. f.(1)

K274

K275

K276

K277

K278

K279

M.1. f.(4)(a)
M.1. f.(4)(b)

K280

K281

K282

M.1. f.(4)(c)

K138

K139

K140

M.1. f.(5)

HK26

HK27

HK28

M.1.g.

6558

6559

6560

M.2.

D

R

Memorandum item 1.f.(5) is to be
completed by:1
• Banks with $300 million or more in
total assets
• Banks with less than $300 million in
total assets that have loans to
finance agricultural production and
other loans to farmers (Schedule
RC-C, Part I, item 3) exceeding 5
percent of total loans

(5) Loans to finance agricultural production and other loans to farmers ..........
1.g. Total loans restructured in troubled
debt restructurings included in
Schedule RC-N, items 1 through 7,
above (sum of Memorandum items
1.a.(1) through 1.f)2 .............................
2. Loans to finance commercial real estate,
construction, and land development activities
(not secured by real estate) included in
Schedule RC-N, items 4 and 7, above .......
3. Not applicable

1. For the $300 million 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. If the total assets reported as of one of
these two report dates are less than $300 million, the same report date should be used for the 5 percent of total loans test. If the
total assets reported for both of these two report dates are less than $300 million, the 5 percent of total loans test should be
based on the total loans reported in the Report of Condition as of June 30, 2020.
2. Exclude amounts reported in Memorandum items 1.f.(1) through 1.f.(5) when calculating the total in Memorandum item 1.g.
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FFIEC 051
Page 38 of 65
RC-25

Schedule RC-N—Continued
Memoranda—Continued
(Column A)
Past due
30 through 89
days and still
accruing

Dollar Amounts in Thousands
Memorandum item 4 is to be completed by:1

•

Amount

RCON

Amount

(Column C)
Nonaccrual

RCON

Amount

banks with $300 million or more in total
assets
banks with less than $300 million in total
assets that have loans to finance agricultural
production and other loans to farmers
(Schedule RC-C, Part I, item 3) exceeding 5
percent of total loans:

AF
T

•

RCON

(Column B)
Past due 90
days or more
and still
accruing

4. Loans to finance agricultural production and
other loans to farmers (included in Schedule
RC-N, item 7, above) .............................

1594

1597

1583

M.4.

C240

C241

C226

M.5.

Memorandum item 5 is to be completed semiannually in the June and December reports only.

5. Loans and leases held for sale (included in
Schedule RC-N, items 1 through 8, above) ..
6. Not applicable

Memorandum items 7, 8, 9.a, and 9.b are to be completed semiannually in the June and
December reports only.

7. Additions to nonaccrual assets during the previous six months .......................................
8. Nonaccrual assets sold during the previous six months .................................................

R

(Column A)
Past due
30 through 89
days and still
accruing

D

Dollar Amounts in Thousands RCON
9. Purchased credit-impaired loans accounted
for in accordance with FASB ASC 310-30
(former AICPA Statement of Position 03-3):2
a. Outstanding balance........................... L183
b. Amount included in Schedule RC-N, items
1 through 7, above ............................. L186

Amount

RCON

(Column B)
Past due 90
days or more
and still
accruing

RCON

Amount

Amount

C410
C411

M.7.
M.8.

(Column C)
Nonaccrual

RCON

Amount

L184

L185

M.9.a.

L187

L188

M.9.b.

1. For the $300 million 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. If the total assets reported as of one of these two report
dates are less than $300 million, the same report date should be used for the 5 percent of total loans test. If the total assets reported for
both of these two report dates are less than $300 million, the 5 percent of total loans test should be based on the total loans reported in
the Report of Condition as of June 30, 2020.
2. Memorandum items 9.a and 9.b should be completed only by institutions that have not yet adopted ASU 2016-13.

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FFIEC 051
Page 40 of 65
RC-27

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)
F050
of $250,000 or less ..............................................................
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)
F052
of more than $250,000 ..........................................................
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) Amount of retirement deposit accounts of more than $250,000 ..................................

M.1.c.(2)

1

F047

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

2. Estimated amount of uninsured deposits including related interest accrued and unpaid
(see instructions)3 ......................................................................................................
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
association:

RCON

M.2.

FDIC Cert. No.

A545

M.3.

R

TEXT
A545

5597

D

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.

16

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