Consolidated Reports of Condition and Income

FFIEC041_202103_fi_draft

Consolidated Reports of Condition and Income

OMB: 7100-0036

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FFIEC 041 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 041 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 041 Call Report
as proposed. The initial and final notices are available on the FFIEC's web page for the FFIEC
041 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.

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.

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

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
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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

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.

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.

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.

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.

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,

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.

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.

FFIEC 041
Page 64 of 87
RC-48

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

Percentage

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 55.b, and
• Do not complete Part II of Schedule RC-R.

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If your institution entered “0” for No in item 31.a:
• Skip (do not complete) items 32 through 38.c,
• Complete items 39 through 55.b, as applicable, and
• Complete Part II of Schedule RC-R.

Qualifying Criteria and Other Information for CBLR Institutions*

(Column A)

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

Percentage

2170

KX77

KX78

32.

33.

KX79

34.a.

KX80

34.b.
34.c.

KX81

KX82

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

(Column B)

RCOA

KX83
RCOA

34.d.
Amount

S540
LB61
3128

35.
36.
37.

JJ30
JJ31
JJ32

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

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.

Dollar Amounts in Thousands RCOA
Tier 2 Capital3
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.

Amount

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.
03/2020
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 29 are proposed to be effective for the
report dates from March 31, 2021, through December 31, 2021.

FFIEC 041
Page 7 of 87
RI-3

Schedule RI—Continued
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
Memorandum item 2 is to be completed by banks with $1 billion or more in total assets

Year-to-date
Amount

M.1.

8431

M.2.

4313

M.3.

4507

M.4.
Number

4150

M.5.

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2. Income from the sale and servicing of mutual funds and annuities
(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) .................................................................................

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

6. Interest and fee income on loans to finance agricultural production and other loans to farmers
(included in Schedule RI, item 1.a.(5)) .......................................................................... 4024
7. If the reporting institution has applied push down accounting this calendar year, report the date RIAD
of the institution's acquisition (see instructions)2 ............................................................. 9106
8. Not applicable

Amount

M.6.

Date

M.7.

Memorandum items 9.a and 9.b are to be completed by banks with $10 billion or more
in total assets.1

Amount

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 ................................................. C889
b. Net gains (losses) on credit derivatives held for purposes other than trading ..................... C890

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

Memorandum item 10 is to be completed by banks with $300 million or more in total assets.1
10. Credit losses on derivatives (see instructions) ................................................................ A251
11. Does the reporting bank have a Subchapter S election in effect for federal income tax purposes RIAD Yes
for the current tax year?............................................................................................. A530

M.10.
No

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 semiannually in the June
and December reports only.
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

M.12.

1. For the $300 million, $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. 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.

03/2020
03/2021

FFIEC 041
Page 8 of 87
RI-4

Schedule RI—Continued
Memoranda—Continued
Dollar Amounts in Thousands
Memorandum item 13 is to be completed by banks that have elected to account for assets
and liabilities under a fair value option.

Amount

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.

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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)1 ..........................

Year-to-date
RIAD

Memorandum item 15 is to be completed by institutions with $1 billion or more in total assets2 that
answered "Yes" to Schedule RC-E, Memorandum item 5.

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

1. Memorandum item 14 is to be completed only by institutions that have not adopted ASU 2016-13.
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.

03/2020
03/2021

FFIEC 041
Page 11 of 87
RI-7

Schedule RI-B—Continued
Memoranda
(Column A)
Charge-offs1

(Column B)
Recoveries

RIAD

Calendar Year-to-date
Amount
RIAD
Amount

5409

5410

M.1.

4652

4662

M.2.a.

4646

4618

M.2.c.

F185

F187

M.2.d.

3. Loans to finance agricultural production and other loans to farmers
(included in Schedule RI-B, Part I, item 7, above)................................. 4655

4665

M.3.

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Dollar Amounts in Thousands
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 ........................................
2. Memorandum items 2.a. through 2.d. are to be completed by banks with
$300 million or more in total assets:2
a. Loans secured by real estate to non-U.S. addressees (domicile)
(included in Schedule RI-B, Part I, item 1, above) ..............................
b. Not applicable
c. Commercial and industrial loans to non-U.S. addressees (domicile)
(included in Schedule RI-B, Part I, item 4 above) ...............................
d. Leases to individuals for household, family, and other personal
expenditures (included in Schedule RI-B, Part I, item 8, above) ............
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:

Memorandum item 4 is to be completed by banks that (1) together with affiliated institutions, have
outstanding credit card receivables (as defined in the instructions) that exceed $500 million as of the report
date, or (2) are credit card specialty banks as defined for Uniform Bank Performance Report purposes.

M.4.

Calendar Year-to-date
RIAD
Amount
4. Uncollectible retail credit card fees and finance charges reversed against income
3
C388
(i.e., not included in charge-offs against the allowance for loan and lease losses) .......................

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.
3. Institutions that have adopted ASU 2016-13 should report in Memorandum item 4 uncollectible retail credit card fees and finance charges
reversed against income (i.e., not included in charge-offs against the allowance for credit losses on loans and leases).

03/2021
03/2020

FFIEC 041
Page 13 of 87
RI-9

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
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 .........

RCON

M708
M714
M721
M727
M733
M739

M746

Amount

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

(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)

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

RCON

Amount

RCON

Amount

RCON

Amount

RCON

Amount

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

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

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.

03/2021

FFIEC 041
Page 14 of 87
RI-10

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
RCON

Amount

JJ04
JJ05
JJ06
JJ07
JJ08
JJ09

RCON

Amount

JJ12
JJ13
JJ14
JJ15
JJ16
JJ17
JJ18

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

(Column B)
Allowance Balance

JJ11

JJ19

Allowance Balance
Amount

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) 5 .....................................................................................

JJ20
JJ21
JJ23
JJ24
JJ25

7.
8.
9.
10.
11.

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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FFIEC 041
Page 19 of 87
RC-3

Schedule RC-A—Cash and Balances Due from Depository Institutions
Schedule RC-A is to be completed only by banks with $300 million or more in total assets.1
Exclude assets held for trading.
Dollar Amounts in Thousands
1. Cash items in process of collection, unposted debits, and currency and coin:
a. Cash items in process of collection and unposted debits ........................................................
b. Currency and coin ..........................................................................................................
2. Balances due from depository institutions in the U.S. ................................................................
3. Balances due from banks in foreign countries and foreign central banks .......................................
4. Balances due from Federal Reserve Banks ............................................................................
5. Total (sum of items 1 through 4) (must equal Schedule RC, sum of items 1.a and 1.b) ....................

Amount

RCON

0020
0080
0082

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

0070
0090
0010

AF
T

Schedule RC-B—Securities
Exclude assets held for trading.

Held-to-maturity

(Column A)
Amortized Cost
Amount

RCON

Amount

(Column C)
Amortized Cost

RCON

Amount

(Column D)
Fair Value

RCON

Amount

0213

1286

1287

HT51

HT52

HT53

8497

8498

8499

Dollar Amounts in Thousands RCON
1. U.S. Treasury securities ..... 0211
2. U.S. Government agency
and sponsored agency
obligations (exclude mortHT50
gage-backed securities)1 .
3. Securities issued by states
and political subdivisions in
the U.S............................ 8496

Available-for-sale

(Column B)
Fair Value

1. Includes Small Business Administration "Guaranteed Loan Pool Certificates"; U.S. Maritime Administration obligations; Export-Import Bank
participation certificates; and obligations (other than mortgage-backed securities) issued by the Farm Credit System, the Federal Home Loan Bank
System, the Federal Home Loan Mortgage Corporation, the Federal National Mortgage Association, the Resolution Funding Corporation, the Student
Loan Marketing Association, and the Tennessee Valley Authority.

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FFIEC 041
Page 23 of 87
RC-7

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

RCON

Amount

(Column C)
Amortized Cost
RCON

Amount

(Column D)
Fair Value
RCON

Amount

B838

B839

B840

B841

B842
B846

B843
B847

B844
B848

B845
B849

B850

B851

B852

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.

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.
Government-sponsored
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 ..........

RCON

(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

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.

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.
03/2020
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14

FFIEC 041
Page 24 of 87
RC-8

Schedule RC-C—Loans and Lease Financing Receivables
Part I. Loans and Leases
Do not deduct the allowance for loan and lease losses or the allocated transfer risk reserve from amounts reported in this schedule.1
Report (1) loans and leases held for sale at the lower of cost or fair value, (2) loans and leases held for investment, net of unearned income,
and (3) loans and leases accounted for at fair value under a fair value option. Exclude assets held for trading and commercial paper.
(Column A)
To Be Completed
by Banks with
$300 Million or More
in Total Assets2

Dollar Amounts in Thousands

Amount

RCON

Amount

F158

1.a.(1)

AF
T

1. Loans secured by real estate:
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. Secured by farmland
(including farm residential and other improvements) .......................
c. Secured by 1–4 family residential properties:
(1) Revolving, open-end loans secured by 1– 4 family residential
properties and extended under lines of credit ...........................
(2) Closed-end loans secured by 1– 4 family residential properties:
(a) Secured by first liens ......................................................
(b) Secured by junior liens ...................................................
d. Secured by multifamily (5 or more) residential properties ................
e. Secured by nonfarm nonresidential properties:
(1) Loans secured by owner-occupied nonfarm nonresidential
properties .........................................................................
(2) Loans secured by other nonfarm nonresidential properties .........
2. Loans to depository institutions and acceptances of other banks .........
a. To commercial banks in the U.S. ...............................................
b. To other depository institutions in the U.S. ...................................
c. To banks in foreign countries .....................................................
3. Loans to finance agricultural production and other loans to farmers ......
4. Commercial and industrial loans ....................................................
a. To U.S. addressees (domicile) ..................................................
b. To non-U.S. addressees (domicile) ............................................
5. Not applicable
6. Loans to individuals for household, family, and other personal
expenditures (i.e., consumer loans) (includes purchased paper):
a. Credit cards ..........................................................................
b. Other revolving credit plans ......................................................
c. Automobile loans ...................................................................
d. Other consumer loans (includes single payment and installment,
loans other than automobile loans, and all student loans) ................
7. Not applicable
8. Obligations (other than securities and leases) of states and political
subdivisions in the U.S. ..............................................................

RCON

(Column B)
To Be Completed
by All Banks

F159

1.a.(2)

1420

1.b.

1797

1.c.(1)

5367

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

5368
1460

F160

1.e.(1)
1.e.(2)
2.
2.a.
2.b.
2.c.
3.
4.
4.a.
4.b.

F161
1288

B531
B534
B535

1590
1766
1763
1764

B538
B539
K137

6.a.
6.b.
6.c.

K207

6.d.

2107

1. Institutions that have adopted ASU 2016-13 should not deduct the allowance for credit losses on loans and leases or the allocated transfer
risk reserve from amounts reported on this schedule.
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.

03/2020
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FFIEC 041
Page 25 of 87
RC-9

Schedule RC-C—Continued
Part I—Continued
(Column A)
To Be Completed
by Banks with
$300 Million or More
in Total Assets1

Memoranda

RCON

Amount

RCON

Amount

J454
J464

9.a.
9.b.

1545
J451

9.b.(1)
9.b.(2)
10.

2165

AF
T

Dollar Amounts in Thousands
9. Loans to nondepository financial institutions and other loans:
a. Loans to nondepository financial institutions ..................................
b. Other loans.............................................................................
(1) Loans for purchasing or carrying securities
(secured and unsecured) .......................................................
(2) All other loans (exclude consumer loans) .................................
10. Lease financing receivables (net of unearned income) ......................
a. Leases to individuals for household, family, and other personal
expenditures (i.e., consumer leases) ..........................................
b. All other leases ......................................................................
11. LESS: Any unearned income on loans reflected in items 1-9 above .....
12. Total loans and leases held for investment and held for sale
(sum of items 1 through 10 minus item 11)
(must equal Schedule RC, sum of items 4.a and 4.b) ........................

(Column B)
To Be Completed
by All Banks

F162
F163

Dollar Amounts in Thousands
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 .................................................................................

2123

10.a.
10.b.
11.

2122

12.

RCON

Amount

K158
K159
F576

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

K160
K161

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

K162
K256

Memorandum items 1.e.(1) and (2) are to be completed by banks with $300 million or more
in total assets1 (sum of Memorandum items 1.e(1) and (2) must equal Memorandum
item 1.e):
(1) To U.S. addressees (domicile) ............................................... K163
(2) To non-U.S. addressees (domicile) ......................................... K164
f. All other loans (include loans to individuals for household, family, and other personal
expenditures) .......................................................................................................... K165

M.1.e.(1)
M.1.e.(2)
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.e plus 1.f):
(1) Loans secured by farmland ................................................... K166
(2) and (3) Not applicable

M.1. f.(1)

03/2021

FFIEC 041
Page 26 of 87
RC-10

Schedule RC-C—Continued
Part I—Continued
Memoranda—Continued
Dollar Amounts in Thousands RCON
1. f. (4) Loans to individuals for household, family, and other
personal expenditures:
(a) Credit cards .............................................................. K098
(b) Automobile loans ....................................................... K203
(c) Other (includes revolving credit plans other than credit
cards and other consumer loans) ................................... K204

Amount

RCON

Amount

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

Memorandum item 1.f.(5) is to be completed by:
• 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

(5) Loans to finance agricultural production and other loans to
farmers included in Schedule RC-C, Part I,
Memorandum item 1.f, above............................................ 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.e plus 1.f) .........................
2. Maturity and repricing data for loans and leases (excluding those in nonaccrual status):
a. Closed-end loans secured by first liens on 1– 4 family residential properties (reported in
Schedule RC-C, Part I, item 1.c.(2)(a), column B) with a remaining maturity or next
repricing date of:2, 3
(1) Three months or less .......................................................................................
(2) Over three months through 12 months .................................................................
(3) Over one year through three years .....................................................................
(4) Over three years through five years ....................................................................
(5) Over five years through 15 years ........................................................................
(6) Over 15 years ................................................................................................
b. All loans and leases (reported in Schedule RC-C, Part I, items 1 through 10, column B
above) EXCLUDING closed-end loans secured by first liens on 1–4 family residential
properties (reported in Schedule RC-C, Part I, item 1.c.(2)(a), column B, above) with a
remaining maturity or next repricing date of:2, 4
(1) Three months or less .......................................................................................
(2) Over three months through 12 months .................................................................
(3) Over one year through three years ......................................................................
(4) Over three years through five years.....................................................................
(5) Over five years through 15 years ........................................................................
(6) Over 15 years .................................................................................................
c. Loans and leases (reported in Schedule RC-C, Part I, items 1 through 10, column B, above)
with a REMAINING MATURITY of one year or less (excluding those in nonaccrual status) ....

M.1. f.(5)

HK25

M.1.g.

A564
A565

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

A566
A567
A568
A569

A570

A574
A575

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

A247

M.2.c.

A571
A572
A573

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. Report fixed-rate loans and leases by remaining maturity and floating rate loans by next repricing date.
3. Sum of Memorandum items 2.a.(1) through 2.a.(6) plus total nonaccrual closed-end loans secured by first liens on 1– 4 family residential properties
included in Schedule RC-N, item 1.c.(2)(a), column C, must equal total closed-end loans secured by first liens on 1– 4 family residential properties
from Schedule RC-C, Part I, item 1.c.(2)(a), column B.
4. Sum of Memorandum items 2.b.(1) through 2.b.(6), plus total nonaccrual loans and leases from Schedule RC-N, item 9, column C, minus nonaccrual
closed-end loans secured by first liens on 1– 4 family residential properties included in Schedule RC-N, item 1.c.(2)(a), column C, must equal total
loans and leases from Schedule RC-C, Part I, sum of items 1 through 10, column B, minus total closed-end loans secured by first liens on 1– 4 family
residential properties from Schedule RC-C, Part I, item 1.c.(2)(a), column B.
17

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FFIEC 041
Page 27 of 87
RC-11

Schedule RC-C—Continued
Part I—Continued
Memoranda—Continued
Dollar Amounts in Thousands RCON
3. Loans to finance commercial real estate, construction, and land development activities
(not secured by real estate) included in Schedule RC-C, Part I, items 4 and 9, column B1 .. 2746
4. Adjustable-rate closed-end loans secured by first liens on 1–4 family residential properties
(included in Schedule RC-C, Part I, item 1.c.(2)(a), column B) ..................................... 5370
5. To be completed by banks with $300 million or more in total assets:2
Loans secured by real estate to non-U.S. addressees (domicile)
(included in Schedule RC-C, Part I, items 1.a through 1.e, column B)............................ B837

Amount

M.3.
M.4.

M.5.

AF
T

Memorandum item 6 is to be completed by banks that (1) together with affiliated institutions,
have outstanding credit card receivables (as defined in the instructions) that exceed $500
million as of the report date or (2) are credit card specialty banks as defined for Uniform
Bank Performance Report purposes.

6. Outstanding credit card fees and finance charges included in Schedule RC-C, Part I,
item 6.a ........................................................................................................... C391

M.6.

Memorandum items 7.a, 7.b, and 8.a are to be completed by all banks semiannually in the
June and December reports only.3

7. Purchased credit-impaired loans held for investment accounted for in accordance with
FASB ASC 310-30 (former AICPA Statement of Position 03-3) (exclude loans held for sale):
a. Outstanding balance........................................................................................ C779
b. Amount included in Schedule RC-C, Part I, items 1 through 9 .................................. C780
8. Closed-end loans with negative amortization features secured by 1–4 family residential
properties:
a. Total amount of closed-end loans with negative amortization features secured by 1–4 family
residential properties (included in Schedule RC-C, Part I, items 1.c.(2)(a) and (b))............ F230

M.7.a.
M.7.b.

M.8.a.

Memorandum items 8.b and 8.c are to be completed semiannually in the June and December
reports only by banks that had closed-end loans with negative amortization features secured
by 1–4 family residential properties (as reported in Schedule RC-C, Part I, Memorandum item
8.a) as of December 31, 2019, that exceeded the lesser of $100 million or 5 percent of total
loans and leases held for investment and held for sale (as reported in Schedule RC-C, Part I,
item 12, column B).

b. Total maximum remaining amount of negative amortization contractually permitted on
closed-end loans secured by 1–4 family residential properties.................................... F231
c. Total amount of negative amortization on closed-end loans secured by 1–4 family residential
properties included in the amount reported in Memorandum item 8.a above..................... F232
9. Loans secured by 1–4 family residential properties in process of foreclosure
(included in Schedule RC-C, Part I, items 1.c.(1), 1.c.(2)(a), and 1.c.(2)(b)) ....................... F577
10. and 11. Not applicable

M.8.b.
M.8.c.
M.9.

1. Exclude loans secured by real estate that are included in Schedule RC-C, Part I, items 1.a through 1.e, column B.
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.
3. Memorandum item 7 is to be completed only by institutions that have not yet adopted ASU 2016-13.

03/2021
03/2020

FFIEC 041
Page 34 of 87
RC-18

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

Amount

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.

AF
T

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

RCON

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.

5. Does your institution offer one or more consumer deposit account products, i.e., transaction
RCON Yes
account or nontransaction savings account deposit products intended primarily for
individuals for personal, household, or family use?............................................................ P752

M.5.

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.
Amount

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

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.

03/2021
03/2020

FFIEC 041
Page 37 of 87
RC-21

Schedule RC-K—Quarterly Averages1
RCON

Amount

3381

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)

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) .....................................................................................
Item 7 is to be completed by (1) banks that reported total trading assets of $10 million or more in
any of the four preceding calendar quarters and (2) all banks meeting the FDIC's definition of a
large or highly complex institution for deposit insurance assessment purposes.

7. Trading assets ............................................................................................................. 3401
8. Lease financing receivables (net of unearned income) ......................................................... 3484
9. Total assets4 ............................................................................................................... 3368

3485

10.

B563
HK16
HK17
3353

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

3355

13.

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) ....................................................

7.
8.
9.

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 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.

12/2020
03/2021

FFIEC 041
Page 38 of 87
RC-22

Schedule RC-K—Quarterly Averages1—Continued
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.
2

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

M.1.

AF
T

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. 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.

03/2021
03/2020

FFIEC 041
Page 39 of 87
RC-23

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

Amount

1.a.

Item 1.a.(1) is to be completed for the December report only.
(1) Unused commitments for reverse mortgages outstanding that are held for investment
(included in item 1.a. above) ................................................................................... HT72
b. Credit card lines...................................................................................................... 3815

1.a.(1)
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

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

J458
J459
3819

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

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
RCON

Amount

3.a.
4.

6.a.
6.b.

(Column B)
Purchased Protection
RCON

C968

C969

C970
C972
C974

C971
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.
22

03/2021
03/2020

FFIEC 041
Page 42 of 87
RC-26

Schedule RC-L—Continued
(Column B)
Foreign Exchange
Contracts

(Column C)
Equity Derivative
Contracts

(Column D)
Commodity and Other
Contracts

Amount

RCON 8733

RCON 8734

RCON 8735

RCON 8736

RCON 8737

RCON 8738

RCON 8739

RCON 8740

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

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 A)
Interest Rate
Contracts

RCON 8741

RCON 8742

RCON 8743

RCON 8744

RCON 8745

RCON 8746

RCON 8747

RCON 8748

(Column A)
Banks and Securities
Firms

Dollar Amounts in Thousands
Item 16 is to be completed only by banks with total
assets of $10 billion or more. 1

Amount

RCON

Amount

15.b.(2)

(Column E)
Corporations and All
Other Counterparties

RCON

Amount

G418

G422

16.a.

G423

G427

G428
G433

G432
G437

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

G453

G457

16.b.(7)

G458

G462

16.b.(8)

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) through (6) Not Applicable
(7) All other collateral ................................
(8) Total fair value of collateral
(sum of items 16.b.(1) through (7)) ..........

RCON

(Columns B - D)
Not applicable

15.b.(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.

03/2020
03/2021

FFIEC 041
Page 49 of 87
RC-33

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

Amount

RCON

Amount

(Column C)
Nonaccrual

RCON

Amount

AF
T

Dollar Amounts in Thousands
1. Loans restructured in troubled debt
restructurings included in Schedule RC-N,
items 1 through 7, above (and not
reported in Schedule RC-C, Part I,
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 ................

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

K105

K106

K107

M.1.a.(1)

K108

K109

K110

M.1.a.(2)

F661

F662

F663

M.1.b.

K111

K112

K113

M.1.c.

K114

K115

K116

M.1.d.(1)

K117

K118

K119

K257

K258

K259

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

K121
K124

K122
K125

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

K127

K128

M.1. f.

K131

K132

M.1. f.(1)

Memorandum items 1.e.(1) and (2) are to be
completed by banks with $300 million or more in
total assets (sum of Memorandum items 1.e.(1)
and (2) must equal Memorandum item 1.e):1

(1) To U.S. addressees (domicile) .............. K120
(2) To non-U.S. addressees (domicile) ........ K123
f. All other loans (include loans to
individuals for household, family, and
other personal expenditures) ..................... K126

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.e plus 1.f,
columns A through C):
(1) Loans secured by farmland .................. K130
(2) and (3) Not applicable

03/2021
03/2020

FFIEC 041
Page 50 of 87
RC-34

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

RCON

Amount

(Column C)
Nonaccrual

RCON

Amount

K275

K276

K278

K279

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

K281

K282

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

AF
T

Dollar Amounts in Thousands RCON
1.f. (4) Loans to individuals for household,
family, and other personal expenditures:
(a) Credit cards ................................ K274
(b) Automobile loans ......................... K277
(c) Other (includes revolving credit
plans other than credit cards
and other consumer loans)............. K280

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

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

K138

K139

K140

M.1. f.(5)

HK26

HK27

HK28

M.1.g.

6558

6559

6560

M.2.

1248

1249

1250

M.3.a.

5380

5381

5382

M.3.b.

1254

1255

1256

M.3.c.

(5) Loans to finance agricultural production and other loans to farmers
included in Schedule RC-N,
Memorandum item 1.f, above ..........
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.e
plus 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. Memorandum items 3.a through 3.d are to
be completed by banks with $300 million or
more in total assets:1
a. Loans secured by real estate to non-U.S.
addressees (domicile) (included in
Schedule RC-N, item 1, above)..............
b. Loans to and acceptances of foreign
banks (included in Schedule RC-N, item
2, above)...........................................
c. Commercial and industrial loans to nonU.S. addressees (domicile) included in
Schedule RC-N, item 4, above...............

FFIEC 041
Page 51 of 87
RC-35

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

Dollar Amounts in Thousands RCON
3.d. Leases to individuals for household, family,
and other personal expenditures (included
in Schedule RC-N, item 8, above)................ F166
Memorandum item 4 is to be completed by:

RCON

Amount

F167

(Column C)
Nonaccrual

RCON

Amount

F168

M.3.d.

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

•
•

Amount

(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
5. Loans and leases held for sale (included in
Schedule RC-N, items 1 through 8, above) ...... C240

1597

1583

M.4.

C241

C226

M.5.

RCON

6. Not applicable

Amount

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 ............................................ C410
8. Nonaccrual assets sold during the previous six months ...................................................... C411
(Column A)
Past due
30 through 89
days and still
accruing

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

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

Amount

M.7.
M.8.

(Column C)
Nonaccrual

RCON

Amount

L184

L185

M.9.a.

L187

L188

M.9.b.

03/2021
03/2020

FFIEC 041
Page 53 of 87
RC-37

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

M.1.c.(2)

d. Retirement deposit accounts of more than $250,000:
(1) Amount of retirement deposit accounts of more than $250,000 ................................... F047
1

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 ....................................................................................................... 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:
TEXT
A545

M.2.

FDIC Cert. No.

A545

M.3.

4. and 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.

03/2020
03/2021

FFIEC 041
Page 80 of 87
RC-64

Schedule RC-S—Servicing, Securitization, and Asset Sale Activities
(Column A)
1–4 Family
Residential
Loans
RCON

Amount

RCON

Amount

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

Amount

B705

B711

HU09

HU15

B733
B740

B739
B746

4.a.
4.b.

AF
T

Dollar Amounts in Thousands
Bank Securitization Activities
1. Outstanding principal balance of assets sold and
securitized by the reporting bank with servicing
retained or with recourse or other seller-provided
credit enhancements.........................................
2. Maximum amount of credit exposure arising from
recourse or other seller-provided credit enhancements provided to structures reported in item 1 ......
3. Not applicable
4. Past due loan amounts included in item 1:
a. 30–89 days past due .....................................
b. 90 days or more past due ...............................
5. Charge-offs and recoveries on assets sold and
securitized with servicing retained or with recourse
or other seller-provided credit enhancements
(calendar year-to-date):
a. Charge-offs .................................................
b. Recoveries ..................................................

(Columns B - F)
Not applicable

RIAD

B747
B754

B753
B760

5.a.
5.b.

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

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
RCON
in the form of standby letters of credit, purchased
subordinated securities, and other enhancements .... B776

RCON

HU19

B782

B789

10.

B796

11.

B803

12.

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

10. Reporting bank's unused commitments to provide
liquidity to other institutions' securitization structures ... B783
Bank Asset Sales
11. Assets sold with recourse or other seller-provided
credit enhancements and not securitized by the
reporting bank ................................................. B790
12. Maximum amount of credit exposure arising from
recourse or other seller-provided credit enhancements provided to assets reported in item 11 ........... B797

03/2021
03/2020

FFIEC 041
Page 81 of 87
RC-65

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 enhancement ........................................................................
b. Closed-end 1– 4 family residential mortgages serviced with no recourse or other
servicer-provided credit enhancement ........................................................................
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) ...................................................

RCON

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 G2,3 ...............................................................................................................

B806
B807

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

B808
B809

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

C407

M.4.

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.

03/2021
03/2020

File Type	application/pdf
File Modified	2021-02-18
File Created	2020-12-02