FFIEC031_202112_f_draft

Consolidated Reports of Condition and Income

FFIEC031_202112_f_draft

OMB: 7100-0036

Document [pdf]
Download: pdf | pdf
FFIEC 031 Draft Reporting Form and Instructions for Call Report Revisions Related
to the Standardized Approach for Counterparty Credit Risk (SA-CCR)

AF
T

The following draft reporting form and draft instructions, both of which are subject to
change, present the pages from the FFIEC 031 Call Report as they are proposed to be
revised as of the December 31, 2021, report date. These proposed revisions related to
SA-CCR are described in the federal banking agencies’ initial 60-day Paperwork Reduction
Act (PRA) Federal Register notice published on July 22, 2021. As discussed in the
agencies' final PRA Federal Register notice published in the Federal Register on
November 4, 2021, the agencies are proceeding with the SA-CCR related revisions to the
FFIEC 031 Call report as proposed, subject to final approval by the U.S. Office of
Management and Budget.
The banking agencies issued the Standardized Approach on Counterparty Credit Risk (SACCR) final rule on January 24, 2020. The proposed revisions include a new item that
would be added to Schedule RC-R, Part I to identify institutions that have chosen to early
adopt or voluntarily elect to use SA-CCR.

D

R

The initial and final PRA Federal Register notice is available on the FFIEC’s webpage for
the FFIEC 031 Call Report.

Draft as of November 4, 2021

1

Table of Contents
Impacted Schedule/ Instruction Book Entry

3-4
5

D

R

AF
T

1. Schedule RC-R, Part I, item 31.b, Standardized Approach for
Counterparty Credit Risk opt-in election
a. Draft Report Form
b. Draft Instructions

Pages

2

FFIEC 031
Page 66 of 91
RC-50

Schedule RC-R—Continued
Part I—Continued
Dollar Amounts in Thousands
Additional Tier 1 Capital
20. Additional tier 1 capital instruments plus related surplus ........................................................
21. Non-qualifying capital instruments subject to phase-out from additional tier 1 capital...................
22. Tier 1 minority interest not included in common equity tier 1 capital .........................................
23. Additional tier 1 capital before deductions (sum of items 20, 21, and 22)...................................
24. LESS: Additional tier 1 capital deductions ..........................................................................
25. Additional tier 1 capital (greater of item 23 minus item 24, or zero) ..........................................

RCFA

Amount

P860
P861
P862
P863
P864
P865

20.
21.
22.
23.
24.
25.

Tier 1 Capital
26. Tier 1 capital1 ............................................................................................................... 8274

26.

Total Assets for the Leverage Ratio
27. Average total consolidated assets2 ...................................................................................
28. LESS: Deductions from common equity tier 1 capital and additional tier 1 capital 3 ......................
29. LESS: Other deductions from (additions to) assets for leverage ratio purposes .........................
30. Total assets for the leverage ratio (item 27 minus items 28 and 29) ........................................

27.
28.
29.
30.

AF
T

KW03
P875

Leverage Ratio*
31. Leverage ratio (item 26 divided by item 30) .......................................................................

B596
A224

RCFA

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

31.a.

1=Yes LE74

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.
If your institution entered “0” for No in item 31.a:

R

• 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.
Insert A

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

D

1. All non-advanced approaches institutions should report the sum of item 19, column A, and item 25 in item 26; all advanced approaches
institutions should report the sum of item 19, column B, and item 25 in item 26.
2. Institutions that have adopted ASU 2016-13 and have elected to apply the 3-year or the 5-year 2020 CECL transition provision should include
the applicable portion of the CECL transitional amount or the modified CECL transitional amount, respectively, in item 27.
3. All non͈advanced approaches institutions should report in item 28 the sum of items 6, 7, 8, 10.b, 13.a, 14.a, 15.a, 17 (column A), and certain
elements of item 24 - see instructions; all advanced approaches institutions should report in item 28, the sum of items 6, 7, 8, 10.b, 11, 13.b,
14.b, 15.b, 16, 17 (column B), and certain elements of item 24 - see instructions.

4. For the December 31, 2021, report date only, advanced approaches institutions that adopt SA-CCR prior to the
mandatory compliance date should enter “1” in item 31.b.

12/2021

3

09/2020

Insert A
Item 31.b is to be completed only by non-advanced approaches institutions that elect to use the Standardized Approach for Counterparty Credit Risk
(SA-CCR) for purposes of the standardized approach and supplementary leverage ratio. 4
RCOA

31.b

1=Yes NC99

D

R

AF
T

b. Standardized Approach for Counterparty Credit Risk opt-in election
(enter “1” for Yes; leave blank for No.)

12/2021
4

FFIEC 031 and 041

RC-R – REGULATORY CAPITAL

Part I. (cont.)
Item No.

Caption and Instructions

NOTE: Item 31.b is to be completed by non-advanced approaches institutions that elect to use the
Standardized Approach for Counterparty Credit Risk (SA-CCR) for purposes of the standardized
approach and supplementary leverage ratio (as applicable) and advanced approaches institutions
that adopt SA-CCR prior to the mandatory compliance date. Other institutions should leave this item
blank.
Standardized Approach for Counterparty Credit Risk opt-in election: A non-advanced
approaches institution may continue to use Current Exposure Method or elect to use SACCR for purposes of the standardized approach and supplementary leverage ratio (as
applicable). Where a banking institution has the option to choose among the approaches
applicable to such institution under the capital rule, it must use the same approach for all
purposes. For advanced approaches institutions, adoption of the SA-CCR methodology is
mandatory beginning January 1, 2022 and voluntary prior to that date. The SA-CCR rule
provides advanced and non-advanced approaches institutions the option to adopt SA-CCR
for purposes of standardized total risk-weighted assets and, if applicable, the supplementary
leverage ratio, beginning with the first quarter of 2020.1

AF
T

31.b

Non-advanced approaches institutions that elect to use SA-CCR and advanced approaches
institutions that adopt SA-CCR prior to the mandatory compliance date must notify their
appropriate federal supervisor. These institutions would complete this item as prescribed
below:
An advanced approaches institution that elects to early adopt SA-CCR prior to the
mandatory compliance date would enter “1” for “Yes” in this item 31.b. An advanced
approaches institution that does not early adopt SA-CCR should leave item 31.b blank.

D

R

A non-advanced approaches institution that adopts SA-CCR would enter “1” for “Yes” in item
31.b. A non-advanced approaches institution that does not make a SA-CCR opt-in election
should leave item 31.b blank. A non-advanced approaches institution must use the same
methodology to calculate the exposure amount for all its derivative contracts and, if a
banking institution has elected to use SA-CCR, a banking institution may change its election
only with prior approval of its appropriate federal supervisor.

1

See 12 CFR 3 (OCC); 12 CFR 217 (Board); 12 CFR 324 (FDIC).

FFIEC 031 and 041

RC-R-42
(12-21)

RC-R – REGULATORY CAPITAL

5


File Typeapplication/pdf
File Modified2021-11-05
File Created2021-07-14

© 2024 OMB.report | Privacy Policy