Weekly Report of Selected Assets and Liabilities of Domestically Chartered Commercial Banks and U.S. Branches and Agencies of Foreign Banks

DRAFT
Board of Governors of the Federal Reserve System

Instructions for the Preparation of

Weekly Report of Selected Assets and Liabilities of
Domestically Chartered Commercial Banks and
U.S. Branches and Agencies of Foreign Banks
Reporting Form FR 2644
Ef fective January 2021April 2022

DRAFT

DRAFT
INSTRUCTIONS FOR PREPARATION OF

Weekly Report of Selected Assets and
Liabilities of Domestically Chartered
Commercial Banks and U.S. Branches and
Agencies of Foreign Banks
FR 2644
General Instructions
Unless otherwise noted, all instructions apply to
FFIEC 031, 041, 051, and 002 reporters.

Purpose of Report
The Weekly Report of Selected Assets and Liabilities
of Domestically Chartered Commercial Banks and
U.S. Branches and Agencies of Foreign Banks
(FR 2644) collects balance sheet data from U.S.
domestically chartered commercial banks and U.S.
branches and agencies of foreign banks each week.
The data are used to construct estimates of bank
credit, balance sheet data for the U.S. banking
industry, and sources and uses of banks’ funds, as well
as to analyze banking developments.
Data are made available to the public each week in the
H.8 Statistical Release, Assets and Liabilities of
Commercial Banks in the United States. Various
measures constructed from the data are included in
high-frequency materials prepared for the Board of
Governors and in periodic analyses provided to the
Board and to the Federal Open Market Committee.
The data are also used by other government agencies,
the banking industry, the financial press, and others.

Scope
The FR 2644 report is a shortened version of the
quarterly reports that are required to be submitted to
federal banking supervisory agencies by U.S.
domestically chartered banks and by U.S. branches and
agencies of foreign banks. These quarterly reports-the
Report of Condition and Income (FFIEC 031, 041, or
051) filed by U.S. domestically chartered banks and
the Report of Assets and Liabilities of U.S. Branches
and Agencies of Foreign Banks (FFIEC 002)-are
hereafter referred to as the Call Report(s).

FFIEC 031, 041, and 051 reporters: The FR 2644
report covers only the domestic offices of the reporting
bank: the bank’s head office; all branches located in
the 50 states of the United States, in the District of
Columbia, or on a U.S. military facility wherever
located; and subsidiaries (except Edge and agreement
corporations) located in the 50 states of the United
States or the District of Columbia that are
consolidated in the domestic-office Call Report. For
purposes of this report, International Banking
Facilities (IBFs) are considered foreign, not domestic,
offices of a reporting bank.
FFIEC 031 reporters: For U.S. domestically chartered
commercial banks with ‘‘foreign’’ offices (that is,
branches or subsidiaries located in Puerto Rico, in U.S.
territories and possessions, or in foreign countries),
Edge or agreement subsidiaries (including both their
U.S. and their foreign offices), or an IBF, FR 2644

report coverage is the same as the domestic office
portion of the Consolidated Reports of Condition and
Income for a Bank with Domestic and Foreign Offices
(FFIEC 031),
FFIEC 041 and 051 reporters: For U.S. domestically
chartered commercial banks with only domestic
offices, FR 2644 report coverage is the same as the
Consolidated Reports of Condition and Income for a
Bank with Domestic Offices Only (FFIEC 041 and
051).
FFIEC 002 reporters: For the purposes of the
FR 2644 report, ‘‘U.S. branches and agencies’’ are
those institutions domiciled in the 50 states of the
United States and the District of Columbia and
‘‘foreign banks’’ are those companies that are
organized under the laws of a foreign (non-U.S.)
country, Puerto Rico, or a U.S. territory or possession
that engage in the business of banking. Unlike data
collected on the
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General Instructions
FFIEC 002, data collected on this report exclude the
IBFs of the reporting entities.

Preparation of Reports
Report all balances as of the close of business on
Wednesday of each week. All dollar amounts should
be reported to the nearest thousand. With the
exceptions of item M.1, “Net unrealized gains (losses)
on available-for-sale securities,” and item M.1.a, “Net
unrealized gains (losses) on available-for-sale securities,
U.S. Treasury and U.S. Government agency
obligations, mortgage-backed securities,” In general,
negative and null entries are not appropriate for this
report. Respondents should notify their Reserve Bank
for guidance if negative entries are warranted.

Consolidation and Inter-office
Relationships
FFIEC 031 reporters: For U.S. domestically chartered
banks with ‘‘foreign’’ offices, the basis and instructions
for consolidation correspond to the domestic-office
portion of the FFIEC 031. That is, domestic branches
and majority-owned domestic subsidiaries that meet
the tests of significance (as described in the General
Instructions of the Call Report) are to be fully
consolidated line by line on this report. However,
accounts of domestic subsidiaries that are not available
on a timely basis may be consolidated with a lag, or
amounts reported for such subsidiaries may be
estimated for use in the weekly process of
consolidation.
Moreover, all individual asset and liability items should
exclude, to the extent possible, the asset and liability
relationships with ‘‘foreign’’ offices. For purposes of
this report, all such relationships and transactions
should be reported on a net basis either in item 5.a,
‘‘Net due from related foreign offices,’’ or in item 9.a,
‘‘Net due to related foreign offices.’’ When line-by-line
exclusion of transactions with foreign offices is not
possible within the given time schedule, amounts to be
excluded may be estimated.
FFIEC 041 and 051 reporters: For U.S. domestically
chartered commercial banks with domestic offices
only, the basis and instructions for consolidation
correspond to the FFIEC 041 and 051. That is,
domestic branches and majority-owned domestic
subsidiaries that meet the tests of significance (as
described in the General Instructions of the Call
Report) are to be fully consolidated line by line on this
report. However,

accounts of domestic subsidiaries that are not available
on a timely basis may be consolidated with a lag, or
amounts reported for such subsidiaries may be
estimated for use in the weekly process of
consolidation.
FFIEC 002 reporters: For U.S. branches and agencies
of foreign banks, the basis and instructions for
consolidation are identical to those used for reporting
the FFIEC 002. Each designated branch or agency of
a given foreign bank is requested to file a separate
report unless the foreign bank submitted a
consolidated FFIEC 002 for two or more of its offices.
In such cases, a consolidated FR 2644 also should be
filed. Respondents should notify their Federal Reserve
Bank of any deviation from this stated consolidation
policy.
Moreover, all individual asset and liability items should
exclude the asset and liability relationships with
respondents’ own IBFs. For purposes of this report, all
such relationships and transactions should be reported
on a net basis either in item 5.a, “Net due from related
foreign offices,” or in item 9.a, “Net due to related
foreign offices.” When line-by-line exclusion of
transactions with IBFs is not possible within the given
time schedule, amounts to be excluded may be
estimated.

Mergers and Other Structure Activity
In case of mergers, acquisitions, or large tra nsfers of
assets, respondents should contact their Federal
Reserve Bank. The Federal Reserve Bank will typically
request that the respondent provide special
informa tion regarding the effects of mergers and other
structure activity on the data contained in this report.

Foreign (non-U.S.) Currency-Denominated
Transactions
Conversion to U.S. dollars. Transactions denominated
in non-U.S. currency must be valued in U.S. dollars
each reporting week at either the exchange rate
prevailing on the Tuesday immediately preceding (that
is, the day before) the Wednesday report date
(“Tuesday method”) or the exchange rate prevailing
on the Wednesday report date (“report day method”).
Regardless of which of the above two options is
elected, the exchange rates to be used for this
conversion are either the 10:00 a.m. rates quoted for
major currencies by the Federal Reserve Bank of
New York
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General Instructions

for customs purposes (refer to: www.ny.frb.org/
markets/fxrates/tenAm.cfm), or some other a
consistent series of exchange rate quotations must be
used. (If deposits are issued in European Currency
Units (ECU) or some other currency basket,
consistent series of exchange rate quotations either for
the basket unit or for the corresponding individual
exchange rates may be used.) Once respondents
choose to value foreign currency transactions by
using either the Tuesday method or the

FR 2644

report day method, they must use that method
consistently over time for all Federal Reserve reports.
If at some future time respondents wish to change
their valuation procedure from one of these two
methods to the other, the change must be applied to all
Federal Reserve reports and then used consistently
thereafter. Respondents should notify their Federal
Reserve Bank of any such change.

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LINE ITEM INSTRUCTIONS FOR

Weekly Report of Selected Assets and
Liabilities of Domestically Chartered
Commercial Banks and U.S. Branches and
Agencies of Foreign Banks
FR 2644
Definitions of Items
In general, definitions of items on the FR 2644 report
correspond to item definitions on the Call Reports.
Tables that indicate the item -by-item relationship
between the FR 2644 report and the quarterly Reports
of Condition and Income (FFIEC 031, 041, and 051)
and the quarterly Report of Assets and Liabilities of
U.S. Branches and Agencies of Foreign Banks
(FFIEC 002) accompany these instructions.
FFIEC 031 reporters: For U.S. domestically chartered
commercial banks with “foreign” offices, the stated
Call Report references are to the domestic-office
portion of the FFIEC 031.
FFIEC 041 reporters: For U.S. domestically chartered
commercial banks with domestic offices only, the
stated Call Report references are to the FFIEC 041.
FFIEC 051 reporters: For U.S. domestically chartered
commercial banks with domestic offices and less than
$15 billion in total assets, the stated Call Report
references are to the FFIEC 051.
FFIEC 002 reporters: For U.S. branches and agencies
of foreign banks, since the office coverage of the
FR 2644 report excludes respondents’ own IBFs,
stated Call Report references, unless otherwise
indicated, correspond to Column A (Total reporting
branch or agency including its IBF) minus Column B
(IBF only) of the FFIEC 002 report.
For items that correspond exactly to items on the Call
Reports, detailed definitions are not repeated in these
instructions. For such definitions, please refer to the
instructions as well as the glossary on the FFIEC’s
website for preparation of the appropriate Call Report.
(For FFIEC 031 and 041 reporters: https://
www.ffiec.gov/forms031.htm , for FFIEC 051
reporters: https://www.ffiec.gov/forms051.htm, and for

FR 2644

FFIEC 002 reporters: https://www.ffiec.gov/
forms002.htm) For items that do not correspond
exactly to items on the Call Reports, or where
additional instructions are needed, specific
supplementary instructions are provided below.

Supplementary Instructions
Item 1. Cash and balances due from depository
institutions.
For all reporters, include currency and coin, cash items in
process of collection (including unposted debits),
balances due from both depository institutions in the
U.S. and from banks in foreign countries and foreign
central banks, and balances due from Federal Reserve
Banks (including term deposits).
Item 2. Securities (including securities reported as
trading assets on the Call Report):
FFIEC 031, 041, and 002 reporters: Include in ea ch
component of item 2 all securities of that type that are
either held-to-maturity, available-for-sale, or held as
trading assets and reported as such on the Call Reports
(that is, reported on Call Report Schedule RC-D for
FFIEC 031 and 041 filers or on Call Report Schedule
RAL for FFIEC 002 filers). Also include equity
securities with readily determinable fair values not held
for trading.
FFIEC 031 and 041 reporters: If a domestically
chartered bank is not a Call Report Schedule RC-D
reporter but does hold some securities as trading
assets, include those securities in item 5.b, “All other
assets including trading assets,” rather than in item 2.
FFIEC 051 reporters: Include in each component of
item 2 all securities of that type that are either held-tomaturity or available-for-sale. Include any securities

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Line Item Instructions
held as trading assets in item 5.b, “All other assets including
trading assets,” rather than in item 2.
FFIEC 031, 041, and 051 reporters: For securities thatare
held-to-maturity, institutions that have adopted ASU 201613, which governs the accounting for credit losses, report the
amortized cost net of any applicable allowance for credit
losses.
Item 2.a. U.S. Treasury securities and U.S. Government agency
obligations:
Item 2.a(1). U.S. Treasury securities and U.S. Govern m en t
agency obligation s : Mortgage-b ack ed securities.
For all reporters, include all residential mortgage-backed
securities, whether held-to-maturity, available- for-sale, or
held-for-trading, guaranteed by U.S. Government agencies
or issued by U.S. Government-sponsored agencies. Include
residential pass-thru securities and other residential
mortgage-backed securities (including CMOs, REMICs,
CMO and REMIC residuals, stripped mortgage-backed
securities, and mortgage-backed commercial paper). Also
include commercial mortgage-backed securities issued by
U.S.Government-sponsored agencies.
Item 2.a(2). U.S. Treasury securities and U.S.
Govern m en t agency obligations : Other U.S. Treasu ry and
U.S. Govern m en t agency obligations .
For all reporters, include all obligations, whether held- tomaturity, available-for-sale, or held-for-trading, other than
mortgage-backed securities, issued by U.S. Government
agencies or by U.S. Government-sponsored agencies.
Item 2.b. Other securities:
Item 2.b(1). Other securities: Mortgage-b ack ed securities.
For all reporters, include all residential mortgage-backed
securities, whether held-to-maturity, available- for-sale, or
held-for-trading, issued by non-U.S. Government issuers
and by non-U.S. issuers. Include residential pass-thru
securities and other residential mortgage-backed securities
(including CMOs, REMICs, CMO and REMIC residuals,
stripped mortgage-backed securities, and mortgage-backed
commercial paper). Include those issued by others, but
whose collateral consists of mortgage-backed securities
guaranteed or issued by U.S. Government agencies or U.S.
Government-sponsored agencies. Also include all
commercial mortgage-backed securities not issued by U.S.
Government-sponsored agencies.

equity securities without a readily determinable fair value
held for trading are included in item 5.b, “All other assets
including trading assets” and loans held in the trading
account are reported in the appropriate loan category, items
4.a through 4.f.
Item 3. Federal funds sold and securiti es purchased under
agreements to resell.
For all reporters, include federal funds sold and securities
purchased under agreements to resell with domestically
chartered commercial banks and U.S. branches and
agencies of foreign banks and all other entities, including
nonbank brokers and dealers in securities, thrifts, and any
Federal Home Loan Bank.
Institutions that have adopted ASU 2016-13, which governs
the accounting for credit losses, report the amount in this
line item net of any applicable allowance for credit losses.
Item 4. Loans and leases (includ ing loans reported as trading
assets on the Call Report).:
For all reporters, all loans should be categorized according
to security, borrower, or purpose. Loans covering two or
more categories are sometimes difficult to categorize. In such
instances, categorize the entire loan according to the major
criterion.
Report the book value of all loans and leases before
deduction of any general “Allowance for loan losses."For
institutions that have adopted ASU 2016-13, the allowance
for loan losses is the allowance for credit losses on loans and
leases.
Additionally, in conformity with their treatment on the Call
Reports, each loan item, 4.a through 4.f, should be reported
net of unearned income (to the extent possible). Netting of
any remaining unearned income should be performed on the
FR 2644 loan item(s) most likely

Item 2.b(2). All other securities .
For all reporters, include all other securities, whether
held-to-maturity, available-for-sale, or held-for-trading,
including commercial paper, securities issued by states
and political subdivisions in the U.S., asset-backed
securities, other domestic debt securities, foreign debt
securities, and equity securities with readily
determinable fair values not held for trading. Exclude
privately issued mortgaged-backed securities (which are
reported in item 2.b(1)). Also exclude other trading
assets; thus, derivatives with a positive fair value and
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Line Item Instructions
responsible for the unearned income. (That is,
FR 2644 loan item(s) 4.a through 4.f should be reduced
judgmentally by the amount of any remaining unearned
income.)
FFIEC 031, 041, and 002 reporters: In addition to loans
reported on Call Report Schedule RC-C for
FFIEC 031 and 041 filers or reported on Call Report
Schedule C for FFIEC 002 filers, include in each loan item
all loans of that type that are held as trading assets and
reported as such on the Call Reports (that is, reported on
Call Report Schedule RC-D for FFIEC 031 and 041 filers or
on Call Report Schedule RAL for FFIEC 002 filers).
FFIEC 031 and 041 reporters: If a domestically chartered
bank is not a Call Report Schedule RC-D reporter but does
hold some loans as trading assets, include those loans in
item 5.b, “All other assets including trading assets,” rather
than in items 4.a through 4.f.
For 051 reporters: FFIEC 051 reporters: Include any loans
held as trading assets in item 5.b, “All other assets including
trading assets,” rather than in items 4.a through 4.f.
FFIEC 002 reporters: Report loans net of any specific
reserves established for specific loans.
Item 4.a. Loans secured by real estate:
For all reporters, include all loans secured by real estate (other
than those to states and political subdivisions) regardless of
purpose and regardless of whether originated by the
reporting bank, purchased from others, or first or junior lien.
Include all such loans held as trading assets.
Item 4.a.(1). Real estate loans: Constru ction, land
development, and other land loans.
For all reporters, include loans secured by real estate made
to finance (a) land development preparatory to erecting
new structures or (b) the on-site construction of industrial,
commercial, residential, or farm buildings. Include loans
for the purpose of constructing 1–4 family residential
properties, which will secure the loan, as well as all
construction loans for purposes other than constructing 1–4
family residential properties. Also include loans for the
development of building lots and loans secured by vacant
land. “Construction” loans include loans for additions or
alterations to, and demolition of, existing structures.
Combination construction-permanent loans are reported in
this item until construction is completed or principal
amortization begins, at which time the loans should be
reported in the appropriate category.
Item 4.a.(2). Real estate loans: Secured by farmland . For all
reporters, include loans secured by farmland and
improvements. Farmland includes all land known
to be used or usable for agricultural purposes, such as
crop and livestock production. Farmland includes grazing or
pastureland, whether tillable or not and whether wooded or
not. Include loans secured by farmland that are guaranteed
by the Farmers Home Administration (FmHA) or by the
Small Business Administration (SBA) and that are extended
FR 2644

serviced, and collected by any party other than FmHA or SBA.

Item 4.a.(3). Secured by 1-4 family residential properties:
Item 4.a.(3)(a). Residential real estate loans: Revolving,
open-end loans secured by 1–4 family residen tial properties
and extended under lines of credit.
For all reporters, include all open-end loans secured by1–4
family residential properties and extended under lines of
credit. These loans are typically junior liens accessed by
check or credit card. Also include those loans for which the
draw periods have ended and the loans have converted to
non-revolving closed-end status as well as amounts drawn
on HELOCs during draw periods that borrowers have
converted to closed-end status prior to the end of these
periods (HELOC flex products).
Item 4.a.(3)(b). Residential real estate loans: Closedend loans secured by 1-4 family residen tial properties.
For all reporters, include all closed-end loans secured by 1–4
family residential properties, both first and junior liens.
Item 4.a.(4). Real estate loans: Secured by multifami ly (5 or
more) residential properties.
For all reporters, include loans secured by (a) nonfarm
properties with 5 or more dwelling units in structures
(including apartment buildings and apartment hotels) used
to accommodate households on a permanent basis; (b)
cooperative-type apartment buildings containing 5 or more
dwellings units; and (c) 5 or more housekeeping dwellings
with commercial units combined where use is primarily
residential.
Item 4.a.(5). Real estate loans: Secured by nonfarm
nonresidential properties.
For all reporters, include loans secured by nonfarm
nonresidential properties such as business and industrial
properties, churches, hospitals, clubs, lodges, golf courses,
“homes” for elderly living facilities, and educational and
charitable institutions. Include loans

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Line Item Instructions
secured by owner-occupied nonfarm nonresidential
properties for which the primary source of repayment is the
cash flow from the ongoing operations and activities
conducted by the party who owns the property. Also include
loans secured by other nonfarm non- residential properties
where the primary source of repayment (at least 50 percent)
is derived from rental income associated with the property.

pre-arranged overdraft plans, whether originated or
purchased. Exclude loans secured by real estate (i.e., revolving
home equity lines of credit) (include in the appropriate
category of item 4.a). Deposits accumulated by borrowers for
payment of personal loans (“hypothecated deposits”) should
be netted against related loans. Include all such loans held as
trading assets.

This includes loans secured by hotels, motels, assisted-living
facilities, mini-storage facilities, dormitories, and similar
properties. Exclude loans for nonfarm nonresidential
property construction and land development purposes
(include in item 4.a(1)).

FFIEC 002 reporters: Enter zero and include credit cards and
other revolving credit plans in item 4.f.

Item 4.b. Loans to, and acceptances of, commercial banks
in the U.S. (includ in g U.S. branches and agencies of foreign
banks).
For all reporters, include all loans (other than those
secured by real estate), including overdrafts to domestic
commercial banks and U.S. branches and agencies of
foreign banks. Include the reporting bank’s own
acceptances discounted and held in its portfolio when the
account party is another depository institution.
Exclude loans to bank holding companies, loans to foreign
banks, and loans to other depository institutions such as
savings banks, savings and loan associations and credit
unions (include in item 4.f).
FFIEC 041 reporters less than $300 million in assets and
051 reporters: Report loans to depository institutions and
acceptances of other banks.
Item 4.c. Commercial and industrial loans.
For all reporters, include loans for commercial and
industrial purposes to sole proprietorships, partnerships,
corporations, other business enterprises, and to individuals,
whether secured (other than by real estate) or unsecured,
installment, or single-payment, originated by the reporting
bank or purchased from others, to U.S. and non-U.S.
addressees. Include the reporting bank’s own acceptances
that it holds in its portfolio when the account party is a
commercial and industrial enterprise. Include loans
extended under credit cards and other related plans issued
in the name of a commercial and industrial enterprise.
Include all such loans held as trading assets.
Item 4.d. Loans to individuals for household, family,
and other personal expenditures (i.e., consumer loans)
(if FFIEC 002 reporter, enter zero and include in item
4.f):
Item 4.d.(1). Consumer loans: Credit cards and other
revolving credit plans.
For all reporters, i FFIEC 031, 041, and 051 reporters:
Include all extensions of credit to individuals for household,
family, and other personal expenditures arising from credit
cards or from

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June 2018 April 2022

Item 4.d.(2). Consumer loans: Automob ile loans.
For all reporters i FFIEC 031, 041, and 051 reporters:
Include all consumer loans extended for the purpose of
purchasing new and used passenger cars and other vehicles,
such as minivans, pickup trucks, and sport utility vehicles
for personal use. Exclude consumer loans made for the
purchase of motorcycles, boats, recreational vehicles, golf
carts, and airplanes (include in 4.d(3)). Include both direct
and indirect consumer automobile loans as well as retail
installment paper purchased by the bank from automobile
dealers. This item excludes consumer loans secured by
automobiles already paid for (include in 4.d.(3)). Include all
such loans held as trading assets.
FFIEC 002 reporters: Enter zero and include automobile
loans in item 4.f.
Item 4.d.(3). Consumer loans: Other consumer loan s
(includ in g single payment and installmen t loans other than
automobile loans, and all student loans student loans,
single payment loans, and installment loans other than
automobile loans).
For all reporters, FFIEC 031, 041, and 051 reporters:
Include all other loans to individuals for household, family,
and other personal expenditures, not assessed by credit cards
and other revolving credit plans, including loans to
purchase household appliances and mobile homes that do
not meet the definition of a loan secured by real estate;
home improvement loans (not secured by real estate);
student loans; loans for medical expenses, vacations,
personal taxes, and consolidation of personal debt. Exclude
loans to individuals to purchase or carry securities (include
in item 4.f) or for commercial, industrial, and professional
purposes (include in item 4.c). Include all such loans held as
trading assets.
FFIEC 002 reporters: Enter zero and include other
consumer loans (including student loans, single payment
loans, and installment loans other than automobile loans) in
item 4.f.
Item 4.e. Loans to nondepository financial institutions . For all
reporters, include loans to real estate investment trusts and
mortgage companies that specialize in mortgage loan
originations and warehousing or mortgage servicing. Also
include loans to insurance companies, holding companies of
other depository institutions, finance companies, mortgage
finance companies, factors and other financial
intermediaries, and short-term business credit institutions
that extend credit to finance
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DRAFT

inventories or carry accounts receivables. Include loans to
investment banks and loans to the bank’s own trust
department. Also include loans to other domestic and
foreign financial intermediaries which extend credit for
business purposes. Include all such loans held as trading
assets.
Item 4.f. All other loans and leases.
For all reporters, all other loans also include certain
unplanned overdrafts. Overdrafts are either planned or
unplanned. Unplanned overdrafts occur when a depository
institution honors a check or draft drawn against a deposit
account containing insufficient funds and there is no
advance contractual agreement to honor the check or draft.
Unplanned overdrafts should be reported in item 4.f, “All
other loans and leases,” except if the overdrawn depositor is
a commercial bank in the United States. Unplanned
overdrafts in this account should be reported in item 4.b,
“Loans to and acceptances of, commercial banks in the U.S.
(including U.S. branches and agencies of foreign banks).”
Planned overdrafts occur when a contractual agreement has
been made in advance to allow such credit extensions.
Planned overdrafts should be classified as loans according to
the nature of the overdrawn depositor. For example, a
planned overdraft by a nonfinancial firm should be included
in item 4.c, “Commercial and industrial loans.”
For treatment of unearned income, please refer to the
instructions for item 4 above. Include all such loans held as
trading assets.
FFIEC 031 reporters: Include all loans and leases as
reported on Schedule RC-C of the Call Report that cannot
be properly reported in items 4.a(1) through 4.e of this
report. Note that this item includes several items that are
reported separately on the Call Report: (2.b) loans to other
(nonbank) depository institutions in the U.S.; (3) loans to
finance agricultural production and other loans to farmers;
(7) loans to foreign governments and official institutions;
(8) obligations (other than securities and leases) of states and
political subdivisions in the U.S., including those secured by
real estate; (9.b.1) loans for purchasing or carrying
securities; and (10) lease financing receivables (net of
unearned income). Consistent with the Call Report, this
item includes all loans not elsewhere classified.

FFIEC 041 reporters: Include all loans and leases as
reported on Schedule RC-C of the Call Report that cannot
be properly reported in items 4.a(1) through 4.e of this
report. Note that this item includes several items that are
reported separately on the Call Report: (2.b) loans to other
(nonbank) depository institutions in the U.S.; (2.c) loans to
banks in foreign countries; (3) loans to finance agricultural
production and other loans to farmers; (8) obligations (other
than securities and leases) of states and political
subdivisions in the U.S., including those secured by real
estate; (9.b.1) loans for purchasing or carrying securities; and
(10) lease financing receivables (net of unearned income).
Consistent with the Call Report, this item includes all loans
not elsewhere classified.
FFIEC 051 reporters: Include all loans and leases as
reported on Schedule RC-C of the Call Report that cannot
be properly reported in items 4.a(1) through 4.e of this
report. Note that this item includes several items that are
reported separately on the Call Report: (3) loans to finance
agricultural production and other loans to farmers; (8)
obligations (other than securities and leases) of states and
political subdivisions in the U.S., including those secured by
real estate; and (10) lease financing receivables (net of
unearned income). Consistent with the Call Report, this item
includes all loans not elsewhere classified.
FFIEC 002 reporters: Include all loans and leases as
reported on Schedule C of the FFIEC 002 and not reported
in items 4.a(1) through 4.e of this report. Note that this item
includes several items that are reported separately on the
FFIEC 002: (2.b) loans to other (non-bank) depository
institutions in the U.S.; (2.c) loans to banks in foreign
countries; (6) loans to foreign governments and official
institutions; (7) loans for purchasing or carrying securities;
(9) and lease financing receivables (net of unearned
income). Consistent with the FFIEC 002, this item includes
loans to finance agricultural production and other loans to
farmers, obligations (other than securities and leases) of
state and political subdivisions in the U.S., including those
secured by real estate, loans to individuals for household,
family, and other personal expenditures (i.e., consumer
loans), and all other loans not elsewhere classified. Unlike
the FFIEC 002, this item excludes loans to individuals for
personal expenditures (report these loans in items 4.d(1),
4.d(2), and
4.d(3) above).

LI-5
FR 2644

April 2022

DRAFT
Line Item Instructions
Item 4.g. Allowance for loan and lease losses (if FFIEC
reporter, enter zero).
For all reporters, institutions that have adopted ASU201613, which governs the accounting for credit losses, report
the allowance for credit losses.
FFIEC 031 reporters: For U.S. domestically chartered
commercial banks with foreign offices, IBFs, foreign
branches or subsidiaries, or Edge or agreement subsidiaries,
the allowance for loan and lease losses covers domestic
offices only, except to the extent that banks do not account
for loan and lease losses at foreign offices separately. The
amount reported in this item should match item 4.c on
Schedule RC (Balance Sheet) of the Call Report, net of any
amounts in these categories booked at foreign offices.
FFIEC 002 reporters: Report an amount in this item ifsuch
an an account has been established; if not, Enter zero. As
stated in the instructions for item 4, above, loans are reported before deduction of any general “Allowance for
loan losses,” but net of any specific reserves established for
specific loans. Any general allowance for loan losses
should be reflected in item 5.a, “Net due from related
foreign offices,” or item 9.a, “Net due to related foreign
offices.”
Item 5. Other assets:
Item 5.a. Net due from related foreign offices (if FFIEC
002 reporter, include head office and other related
depository institutions in the U.S.).
This item is only reported by FFIEC 031 and FFIEC 002
filers. A balance should be reported in item 5.a or in item
9.a, but not both.
FFIEC 031 reporters: This item corresponds to Schedule RCH, item 6, of the Call Report.
FFIEC 002 reporters: For the reporting branch or agency,
report only a single net position in either item 5.a, “Net
due from related foreign offices,” or item 9.a, “Net due to
related foreign offices,” that represents the net position of
the reporter relative to its own foreign offices, Edge and
Agreement subsidiaries, IBFs, own head office, and other
related depository institutions in the U.S. If the single net
amount is a net due from, it should be reported in item 5.a;
if the single net position is a net due to, it should be
reported in item 9.a.
The positions reported in item 5.a or 9.a should include
unremitted profits, any statutory or regulatory capital
requirement, any reserve accounts, and any allowance
accounts. This includes any allowance for loan losses, or,
for institutions that have adopted ASU 2016-13, any
allowance for credit losses.

LI-6
April 2022

NOTE: Exclude the separate net due from/due to positions
of the reporting branch or agency’s own IBF with related
depository institutions other than the reporter.
Item 5.b. All other assets including trading assets. For all
reporters, include premises and fixed assets, other real estate
owned, investments in unconsolidated subsidiaries and
associated companies, direct and indirect investments in real
estate ventures, intangible assets (including goodwill),
derivatives with a positive fair value held for purposes other
than trading, and other assets.
Additionally, for all reporters, include trading assets such
as derivatives with a positive fair value held for trading
purposes, gold bullion, certificates of deposit, bankers’
acceptances, equity securities without a readily
determinable fair value held for trading, and other trading
assets. Unlike the Call Reports, this item does not include
securities or loans measured at fair value and reported in
trading assets (include in item 2 and item 4).
Also, for all reporters, institutions that have adopted ASU
2016-13 report financial assets included within this line item
net of any applicable allowances for credit losses.
FFIEC 031 reporters: This item differs from its counterpart
on the FFIEC 031, which includes consolidated assets for all
foreign and domestic offices. This report covers only assets in
domestic offices.
FFIEC 002 reporters: Also include other claims on nonrelated
parties.
Item 6. Total assets.
For all reporters, report this item net of any allowance for
loan and lease losses. This item equals the sum of items 1
through 4.f, 5.a, and 5.b, minus item 4.g.
FFIEC 002 reporters: For U.S. branches and agencies of
foreign banks with own IBFs, this item may not equal its
counterpart in the FFIEC 002 (Schedule RAL, item 3)
owing to the exclusion of the IBFs’ balances on the FR
2644 (except to the extent that they are included in item 5.a).
Item 7. Total deposits:
Item 7.a. Time deposits of $100,000 or more.
For all reporters, exclude from this item all time depos its
issued to deposit brokers in the form of large ($100,000 or
more) certificates of deposit that have

FR 2644

DRAFT
Line Item Instructions
been participated out by the brokers in shares of less than
$100,000 (include in item 7.b).
FFIEC 031, 041, and 051 reporters: Include all time certificates
of deposit and open-account time deposits with balances of
$100,000 through $250,000 and all such deposits with balances
of more than $250,000.
Item 7.b. All other deposits.
For all reporters, the term “deposits” is defined in the Glossary
section of the Call Report instructions. Transaction accounts
include demand deposits. Non- transaction accounts include
savings deposits, small time deposits (less than $100,000), and
time deposits issued to deposit brokers in the form of large
($100,000 or more) certificates of deposit that have been
participated out in shares of less than $100,000. Time depos its
of $100,000 or more are included in item 7.a.
FFIEC 002 reporters: Include credit balances, as defined in the
Glossary section of the 002 instructions.
Item 8. Borrowing s (including federal funds purcha sed a nd
securities sold under agreements to repurcha se and other
borrowed money).
For all reporters, include demand notes issued to the
U.S. Treasury, federal funds purchased and securities sold under
agreements to repurchase, and other borrowed money. Federal
funds purchased and securities sold under agreements to
repurchase include those from domestically chartered
commercial banks and U.S. branches and agencies of foreign
banks and all other entities, including nonbank brokers and
dealers in securities, thrifts, any Federal Reserve Bank or Federal
Home Loan Bank. Borrowings to be included in this item are
equivalent to Call Report items (please refer to the attached
tables, which give item-by-item comparisons of FR 2644 items
with Call Report items).
Item 9. Other liabilities:
Item 9.a. Net due to related foreign offices (if FFIEC 002
reporter, include head office and other related depository
institutions in the U.S.).
This item is only reported by FFIEC 031 and FFIEC 002
filers. A balance should be reported in item 5.a or in item 9.a,
but not both.

FFIEC 002 reporters: For the reporting branch or agency,
report only a single net position in either item 5.a, “Net due
from related foreign offices,” or item 9.a, “Net due to related
foreign offices,” that represents the net position of the
reporter relative to its own foreign offices, Edge and
Agreement subsidiaries, IBFs, own head office, and other
related depository institutions in the U.S. If the single net
amount is a net due from, it should be reported in item 5.a; if
the single net position is a net due to, it should be reported in
item 9.a.
NOTE: Exclude the separate net due from/due to positions of
the reporting branch or agency’s own IBF with related
depository institutions other than the reporter.
Item 9.b. All other liabilities (including subordinated notes and
debentures and trading liabilities).
For all reporters, include subordinated notes and debentures, net
deferred tax liabilities, interest and other expenses accrued and
unpaid, derivatives with a negative fair value held for purposes
other than trading, dividends declared but not yet payable,
accounts payable, allowance for credit losses on off-balance sheet
credit exposures, and other liabilities.
For all reporters, report liabilities from trading activities,
including those resulting from sales of assets thatthe reporting
entity did not own (“short positions”), derivatives with a
negative fair value held for trading purposes, and any
liabilities to which the reporting entity has applied fair value
accounting and manages for trading purposes.
FFIEC 031 reporters: This item differs from its counterpart on
the Call Report, which includes consolidated liabilities for all
foreign and domestic offices. This report covers only liabilities
in domestic offices.
Item 10. Total liabilities.
For all reporters, this item equals the sum of items 7.a, 7.b, 8, 9.a
and 9.b (that is, the sum of items 7.a through 9.b).
FFIEC 002 reporters: For U.S. branches and agencies of
foreign banks with own IBFs, this item may not equal its
counterpart in the FFIEC 002 (Schedule RAL, item 6) owing
to the exclusion of the IBFs’ balances on the FR 2644 (except
to the extent that they are included in item 9.a).

FFIEC 031 reporters: This item corresponds to Schedule RC-H,
item 7, of the Call Report.

FR 2644

LI-7
April 2022

DRAFT
Line Item Instructions

Item M.1. Net unrealized gains (losses) on
available-for-sale securities.
For all reporters, the frequency with which portfolios
of available-for-sale securities are revalued (marked to
market) may differ across reporting banks and
branches and agencies. Those that revalue daily or
weekly should report the appropriate amount each
week in this item; those that revalue less frequently
should report the most recently available value in this
item until a new value becomes available.
FFIEC 031, 041, and 051 reporters: This item is compa rable to item 9.a on Schedule RC-R of the Call Report
for those institutions that make the AOCI opt-out election and item 3 of the same schedule for those that do
not make the election and all advanced approaches
institutions.

item M.1 above attributable to those securities
included in item 2.a(1), U.S. Treasury securities and
Government agency obligations, mortgage-backed
securities. The frequency with which portfolios of
available-for-sale securities are revalued (marked to
market) may differ across reporting banks and
branches and agencies. Those that revalue daily or
weekly should report the appropriate amount each
week in this item; those that revalue less frequently
should report the most-recently available value for this
item until a new value becomes available. In all cases,
items M.1 and M.1.a should be revalued at the same
frequency.

FFIEC 031 and 002 reporters: This item applies to
securities held in domestic offices only.

FFIEC 031 and 002 reporters: This item applies to
securities held in domestic offices only.
Item M.1.a. Net unrealized gains (losses) on
available-fo r-sa le securities, U.S. Treasury and U.S.
Government agency obligations, mortgage -ba cked
securities.
For all reporters, include that portion of net unrealized
gains (losses) on available-for-sale securities reported in

LI-8
April 022

FR 2644

DRAFT
RELATIONSHIP OF

FR 2644 Items to Items on the
Quarterly Call Reports
FR 2644

FFIEC 031 and RC-D Reporters (For banks with both domestic and foreign offices)

ASSETS
Item 1

RC-A,

Column B, Item 5

Item 2.a(1)

RC-H,
RC-D,

Columns A and B, Items 13.a(1) + 13.b(1) +
Domestic office part of Items 4.a + 4.b + 4.d

Item 2.a(2)

RC-H,
RC-D,

Columns A and B, Items 10 + 11 +
Domestic office part of Items 1 + 2

Item 2.b(1)

RC-H,
RC-D,

Columns A and B, Items 13.a(2) + 13.b(2) +
Domestic office part of Items 4.c + 4.e

Item 2.b(2)

RC-H,
RC-D,

Item 3

RC,
RC-H,

Columns A and B, Items 12 + 14 + 15 + Column B, Item 18.a +
Domestic office part of Items 3 + 5.a + 5.b + Domestic office part of Item 9 including mutual funds +
Domestic office part of Memoranda, Item 7.a
Item 3.a +
Item 3

Item 4.a(1)

RC-C,
RC-D,

Part 1, Column B, Items 1.a(1) + 1.a(2) +
Domestic office part of Item 6.a(2) including construction, land development, and other land loans

Item 4.a(2)

RC-C,
RC-D,

Part 1, Column B, Item 1.b +
Domestic office part of Item 6.a(2) including secured by farmland

Item 4.a(3)(a)

RC-C,
RC-D,

Item 4.a(3)(b)

RC-C,
RC-D,

Part 1, Column B, Item 1.c(1) +
Domestic office part of Item 6.a(1) including revolving, open-end loans secured by 1-4 family residential properties and extended under lines of credit
Part 1, Column B, Items 1.c(2)(a) + 1.c(2)(b) +
Domestic office part of Item 6.a(1) including closed-end loans secured by 1-4 family residential properties

Item 4.a(4)

RC-C,
RC-D,

Part 1, Column B, Item 1.d +
Domestic office part of Item 6.a(2) including secured by multifamily (5 or more) residential properties

Item 4.a(5)

RC-C,
RC-D,

Part 1, Column B, Items 1.e(1) + 1.e(2) +
Domestic office part of Item 6.a(2) including secured by nonfarm nonresidential properties

Item 4.b

RC-C,

Part 1, Column B, Item 2.a

Item 4.c

RC-C,
RC-D,

Part 1, Column B, Items 4.a + 4.b +
Domestic office part of Item 6.b

Item 4.d(1)

RC-C,
RC-D,

Part 1, Column B, Items 6.a + 6.b +
Domestic office part of Item 6.c including credit cards and other revolving credit plans

Item 4.d(2)

RC-C,
RC-D,

Part 1, Column B, Item 6.c +
Domestic office part of Item 6.c including automobiles

Item 4.d(3)

RC-C,
RC-D,

Part 1, Column B, Item 6.d +
Domestic office part of Item 6.c including other consumer loans

Item 4.e

RC-C,
RC-D,

Part 1, Column B, Item 9.a +
Domestic office part of Item 6.d including loans to nondepository financial institutions

Item 4.f

RC-C,
RC-D,

Part 1, Column B, Items 2.b + 2.c + 3 + 7 + 8 + 9.b(1) + 9.b(2) + 10 +
Domestic office part of Item 6.d excluding loans to nondepository financial institutions

Item 4.g

RC,

Domestic office part of Item 4.c

Item 5.a

RC-H,

Item 61

FR 2644

REL-1
April 2022

DRAFT
Relationships

FR 2644

FFIEC 031 and RC-D Reporters (For banks with both domestic and foreign offices)

Item 5.b

RC,
RC-D,

Item 6

RC-H,

Domestic office part of Items 6 + 7 + 8 + 9 + 10 + 11 +
Domestic office part of Item 9 excluding mutual funds + Domestic office part of Item 11 - Domestic office part of
Memoranda, Item 7.a
Items 61 + 8

LIABILITIES
Item 7.a

RC-E,

Memoranda, Items M.2(c) + M.2(d)

Item 7.b

RC-E,

Columns A and C, Item 7 – Memoranda, Items M.2(c) + M.2(d)

Item 8

RC,
RC-H,

Item 14.a +
Items 4 + 5

Item 9.a

RC-H,

Item 71

Item 9.b

RC,
RC-H,

Domestic office part of Items 19 + 20 +
Item 20

Item 10

RC-H,

Items 71 + 9

MEMORANDA
For Reporte rs with Schedule RC-R, Part 1, Item 3.a equal to 0
Item M.1
RC-R,
Part 1, Domestic office part of Item 3 including net unrealized gains (losses) on available-for-sale securities
Item M.1.a

RC-R,

Part 1, Domestic office part of Item 3 including net unrealized gains (losses) on available-for-sale securities, U.S.
Treasury securities and U.S. Government agency obligations, mortgage-backed securities

For Reporte rs with Schedule RC-R, Part 1, Item 3.a equal to 1
Item M.1
RC-R,
Part 1, Domestic office part of Item 9.a
Item M.1.a
1

RC-R,

Part 1, Domestic office part of Item 9.a including net unrealized gains (losses) on available-for-sal e securities, U.S.
Treasury securities and U.S. Government agency obligations, mortgage-backed securities

On Schedule RC-H, an amount is reported in Item 6 or Item 7, but not both.

FR 2644

FFIEC 031 and Non-RC-D Reporters (For banks with both domestic and foreign offices)

ASSETS
Item 1

RC-A,

Column B, Item 5

Item 2.a(1)

RC-H,

Columns A and B, Items 13.a(1) + 13.b(1)

Item 2.a(2)

RC-H,

Columns A and B, Items 10 + 11

Item 2.b(1)

RC-H,

Columns A and B, Items 13.a(2) + 13.b(2)

Item 2.b(2)

RC-H,

Columns A and B, Items 12 + 14 + 15 + Column B, Item 18.a

Item 3

RC,
RC-H,

Item 3.a +
Item 3

Item 4.a(1)

RC-C,

Part 1, Column B, Items 1.a(1) + 1.a(2)

Item 4.a(2)

RC-C,

Part 1, Column B, Item 1.b

Item 4.a(3)(a)

RC-C,

Part 1, Column B, Item 1.c(1)

Item 4.a(3)(b)

RC-C,

Part 1, Column B, Items 1.c(2)(a) + 1.c(2)(b)

Item 4.a(4)

RC-C,

Part 1, Column B, Item 1.d

Item 4.a(5)

RC-C,

Part 1, Column B, Items 1.e(1) + 1.e(2)

Item 4.b

RC-C,

Part 1, Column B, Item 2.a

Item 4.c

RC-C,

Part 1, Column B, Items 4.a + 4.b

Item 4.d(1)

RC-C,

Part 1, Column B, Items 6.a + 6.b

REL-2
April 2022

FR 2644

DRAFT
Relationships

FR 2644

FFIEC 031 and Non-RC-D Reporters (For banks with both domestic and foreign offices)

Item 4.d(2)

RC-C,

Part 1, Column B, Item 6.c

Item 4.d(3)

RC-C,

Part 1, Column B, Item 6.d

Item 4.e

RC-C,

Part 1, Column B, Item 9.a

Item 4.f

RC-C,

Part 1, Column B, Items 2.b + 2.c + 3 + 7 + 8 + 9.b(1) + 9.b(2) + 10

Item 4.g

RC,

Domestic office part of Item 4.c

Item 5.a

RC-H,

Item 61

Item 5.b

RC,

Domestic office part of Items 5 + 6 + 7 + 8 + 9 + 10 + 11

Item 6

RC-H,

Items 61 + 8

LIABILITIES
Item 7.a

RC-E,

Memoranda, Items M.2(c) + M.2(d)

Item 7.b

RC-E,

Columns A and C, Item 7 – Memoranda, Items M.2(c) + M.2(d)

Item 8

RC,
RC-H,

Item 14.a +
Items 4 + 5

Item 9.a

RC-H,

Item 71

Item 9.b

RC,
RC-H,

Domestic office part of Items 19 + 20 +
Item 20

Item 10

RC-H,

Items 71 + 9

MEMORANDA
For Reporte rs with Schedule RC-R, Part 1, Item 3.a equal to 0
Item M.1
RC-R,
Part 1, Domestic office part of Item 3 including net unrealized gains (losses) on available-for-sale securities
Item M.1.a

RC-R,

Part 1, Domestic office part of Item 3 including net unrealized gains (losses) on available-for-sale securities, U.S.
Treasury securities and U.S. Government agency obligations, mortgage-backed securities

For Reporte rs with Schedule RC-R, Part 1, Item 3.a equal to 1
Item M.1
RC-R,
Part 1, Domestic office part of Item 9.a
Item M.1.a
1

RC-R,

Part 1, Domestic office part of Item 9.a including net unrealized gains (losses) on available-for-sal e securities, U.S.
Treasury securities and U.S. Government agency obligations, mortgage-backed securities

On Schedule RC-H, an amount is reported in Item 6 or Item 7, but not both.

FR 2644

FFIEC 041 and RC-D Reporters (For banks with domestic offices only and $300 million or more in total assets)

ASSETS
Item 1

RC-A,

Item 5

Item 2.a(1)

RC-B,
RC-D,

Columns A and D, Items 4.a(1) + 4.a(2) + 4.b(1) + 4.c(1)(a) + 4.c(2)(a) +
Items 4.a + 4.b + 4.d

Item 2.a(2)

RC-B,
RC-D,

Columns A and D, Items 1 + 2 +
Items 1 + 2

Item 2.b(1)

RC-B,
RC-D,

Columns A and D, Items 4.a(3) + 4.b(2) + 4.b(3) + 4.c(1)(b) + 4.c(2)(b) +
Items 4.c + 4.e

Item 2.b(2)

RC,
RC-B,
RC-D,

Item 2.c +
Columns A and D, Items 3 + 5.a + 5.b + 6.a + 6.b +
Items 3 + 5.a + 5.b + Part of Item 9 including mutual funds and equity securities

Item 3

RC,

Items 3.a + 3.b

FR 2644

REL-3
April 2022

DRAFT
Relationships

FR 2644

FFIEC 041 and RC-D Reporters (For banks with domestic offices only and $300 million or more in total assets)

Item 4.a(1)

RC-C,
RC-D,

Part 1, Column B, Items 1.a(1) + 1.a(2)
Part of Item 6.a(2) including construction, land development, and other land loans

Item 4.a(2)

RC-C,
RC-D,

Part 1, Column B, Item 1.b +
Part of Item 6.a(2) including secured by farmland

Item 4.a(3)(a)

RC-C,
RC-D,

Item 4.a(3)(b)

RC-C,
RC-D,

Part 1, Column B, Item 1.c(1) +
Part of Item 6.a(1) including revolving, open-end loans secured by family residential properties and extended
under lines of credit
Part 1, Column B, Items 1.c(2)(a) + 1.c(2)(b) +
Part of Item 6.a(1) including closed-end loans secured by 1-4 family residential properties

Item 4.a(4)

RC-C,
RC-D,

Part 1, Column B, Item 1.d +
Part of Item 6.a(2) including secured by multifamily (5 or more) residential properties

Item 4.a(5)

RC-C,
RC-D,

Part 1, Column B, Items 1.e(1) + 1.e(2) +
Part of Item 6.a(2) including secured by nonfarm nonresidential properties

Item 4.b

RC-C,

Part 1, Column A, Item 2.a

Item 4.c

RC-C,
RC-D,

Part 1, Column B, Item 4 +
Item 6.b

Item 4.d(1)

RC-C,
RC-D,

Part 1, Column B, Items 6.a + 6.b +
Part of Item 6.c including credit cards and other revolving credit plans

Item 4.d(2)

RC-C,
RC-D,

Part 1, Column B, Item 6.c +
Part of Item 6.c including automobiles

Item 4.d(3)

RC-C,
RC-D,

Part 1, Column B, Item 6.d +
Part of Item 6.c including other consumer loans

Item 4.e

RC-C,
RC-D,

Part 1, Column B, Item 9.a +
Part of Item 6.d including loans to nondepository financial institutions

Item 4.f

RC-C,
RC-D,

Part 1, Column A, Items 2.b + 2.c + Column B, Items 3 + 8 + 9.b + 10 +
Part of Item 6.d excluding loans to nondepository financial institutions

Item 4.g

RC,

Item 4.c

Item 5.a

N.A.

Item 5.b

RC,
RC-D,

Items 6 + 7 + 8 + 9 + 10 + 11 +
Part of Item 9 excluding mutual funds and equity securities + Item 11

Item 6

RC,

Item 12

LIABILITIES
Item 7.a

RC-E,

Memoranda, Items M.2(c) + M.2(d)

Item 7.b

RC-E,

Columns A and C, Item 7 – Memoranda, Items M.2(c) + M.2(d)

Item 8

RC,
RC-M,

Items 14.a + 14.b +
Items 5.a(1)(a) + 5.a(1)(b) + 5.a(1)(c) + 5.a(1)(d) + 5.b(1)(a) + 5.b(1)(b) + 5.b(1)(c) + 5.b(1)(d)

Item 9.a

N.A.

Item 9.b

RC,
RC-D,

Items 19 + 20 +
Item 15

Item 10

RC,

Item 21

MEMORANDA
For Reporte rs with Schedule RC-R, Part 1, Item 3.a equal to 0
Item M.1
RC-R,
Part 1, Part of Item 3 including net unrealized gains (losses) on available-for-sale securities
Item M.1.a

REL-4
April 2022

RC-R,

Part 1, Part of Item 3 including net unrealized gains (losses) on available-for-sal e securities, U.S. Treasury
securities and U.S. Government agency obligations, mortgage-backed securities

FR 2644

DRAFT
Relationships

FR 2644

FFIEC 041 and RC-D Reporters (For banks with domestic offices only and $300 million or more in total assets)

For Reporte rs with Schedule RC-R, Part 1, Item 3.a equal to 1
Item M.1
RC-R,
Part 1, Item 9.a
Item M.1.a

RC-R,

FR 2644

FFIEC 041 and Non-RC-D Reporters (For banks with domestic offices only and $300 million or more in total assets)

ASSETS
Item 1

RC-A,

Item 5

Item 2.a(1)

RC-B,

Columns A and D, Items 4.a(1) + 4.a(2) + 4.b(1) + 4.c(1)(a) + 4.c(2)(a)

Item 2.a(2)

RC-B,

Columns A and D, Items 1 + 2

Item 2.b(1)

RC-B,

Columns A and D, Items 4.a(3) + 4.b(2) + 4.b(3) + 4.c(1)(b) + 4.c(2)(b)

Item 2.b(2)

RC,
RC-B,

Item 2.c +
Columns A and D, Items 3 + 5.a + 5.b + 6.a + 6.b

Item 3

RC,

Items 3.a + 3.b

Item 4.a(1)

RC-C,

Part 1, Column B, Items 1.a(1) + 1.a(2)

Item 4.a(2)

RC-C,

Part 1, Column B, Item 1.b

Item 4.a(3)(a)

RC-C,

Part 1, Column B, Item 1.c(1)

Item 4.a(3)(b)

RC-C,

Part 1, Column B, Items 1.c(2)(a) + 1.c(2)(b)

Item 4.a(4)

RC-C,

Part 1, Column B, Item 1.d

Item 4.a(5)

RC-C,

Part 1, Column B, Items 1.e(1) + 1.e(2)

Item 4.b

RC-C,

Part 1, Column A, Item 2.a

Item 4.c

RC-C,

Part 1, Column B, Item 4

Item 4.d(1)

RC-C,

Part 1, Column B, Items 6.a + 6.b

Item 4.d(2)

RC-C,

Part 1, Column B, Item 6.c

Item 4.d(3)

RC-C,

Part 1, Column B, Item 6.d

Item 4.e

RC-C,

Part 1, Column B, Item 9.a

Item 4.f

RC-C,

Part 1, Column A, Items 2.b + 2.c + Column B, Items 3 + 8 + 9.b + 10

Item 4.g

RC,

Item 4.c

Item 5.a

N.A.

Item 5.b

RC,

Items 5 + 6 + 7 + 8 + 9 + 10 + 11

Item 6

RC,

Item 12

LIABILITIES
Item 7.a

RC-E,

Memoranda, Items M.2(c) + M.2(d)

Item 7.b

RC-E,

Columns A and C, Item 7 – Memoranda, Items M.2(c) + M.2(d)

Item 8

RC,
RC-M,

Items 14.a + 14.b +
Items 5.a(1)(a) + 5.a(1)(b) + 5.a(1)(c) + 5.a(1)(d) + 5.b(1)(a) + 5.b(1)(b) + 5.b(1)(c) + 5.b(1)(d)

Item 9.a

N.A.

Item 9.b

RC,

Items 15 + 19 + 20 +

Item 10

RC,

Item 21

FR 2644

Part 1, Part of Item 9.a including net unrealized gains (losses) on available-for-sale securities, U.S. Treasury
securities and U.S. Government agency obligations, mortgage-backed securities

REL-5
April 2022

DRAFT
Relationships

FR 2644

FFIEC 041 and Non-RC-D Reporters (For banks with domestic offices only and $300 million or more in total assets)

MEMORANDA
For Reporte rs with Schedule RC-R, Part 1, Item 3.a equal to 0
Item M.1
RC-R,
Part 1, Part of Item 3 including net unrealized gains (losses) on available-for-sale securities
Item M.1.a

RC-R,

Part 1, Part of Item 3 including net unrealized gains (losses) on available-for-sal e securities, U.S. Treasury
securities and U.S. Government agency obligations, mortgage-backed securities

For Reporte rs with Schedule RC-R, Part 1, Item 3.a equal to 1
Item M.1
RC-R,
Part 1, Item 9.a
Item M.1.a

RC-R,

FR 2644

FFIEC 041 and RC-D Reporters (For banks with domestic offices only and less than $300 million in total assets)

ASSETS
Item 1

RC,

Items 1.a + 1.b

Item 2.a(1)

RC-B,
RC-D,

Columns A and D, Items 4.a(1) + 4.a(2) + 4.b(1) + 4.c(1)(a) + 4.c(2)(a) +
Items 4.a + 4.b + 4.d

Item 2.a(2)

RC-B,
RC-D,

Columns A and D, Items 1 + 2 +
Items 1 + 2

Item 2.b(1)

RC-B,
RC-D,

Columns A and D, Items 4.a(3) + 4.b(2) + 4.b(3) + 4.c(1)(b) + 4.c(2)(b) +
Items 4.c + 4.e

Item 2.b(2)

RC,
RC-B,
RC-D,

Item 2.c +
Columns A and D, Items 3 + 5.a + 5.b + 6.a + 6.b +
Items 3 + 5.a + 5.b + Part of Item 9 including mutual funds and equity securities

Item 3

RC,

Items 3.a + 3.b

Item 4.a(1)

RC-C,
RC-D,

Part 1, Column B, Items 1.a(1) +1.a(2) +
Part of Item 6.a(2) including construction, land development, and other land loans

Item 4.a(2)

RC-C,
RC-D,

Part 1, Column B, Item 1.b +
Part of Item 6.a(2) including secured by farmland

Item 4.a(3)(a)

RC-C,
RC-D,

Item 4.a(3)(b)

RC-C,
RC-D,

Part 1, Column B, Item 1.c(1) +
Part of Item 6.a(1) including revolving, open-end loans secured by 1-4 family residential properties and extended
under lines of credit
Part 1, Column B, Items 1.c(2)(a) + 1.c(2)(b) +
Part of Item 6.a(1) including closed-end loans secured by 1-4 family residential properties

Item 4.a(4)

RC-C,
RC-D,

Part 1, Column B, Item 1.d +
Part of Item 6.a(2) including secured by multifamily (5 or more) residential properties

Item 4.a(5)

RC-C,
RC-D,

Part 1, Column B, Items 1.e(1) +1.e(2) +
Part of Item 6.a(2) including secured by nonfarm nonresidential properties

Item 4.b

RC-C,

Part 1, Column B, Item 2

Item 4.c

RC-C,
RC-D,

Part 1, Column B, Item 4 +
Item 6.b

Item 4.d(1)

RC-C,
RC-D,

Part 1, Column B, Items 6.a + 6.b +
Part of Items 6.c including credit cards and other revolving credit plans

Item 4.d(2)

RC-C,
RC-D,

Part 1, Column B, Item 6.c +
Part of Item 6.c including automobiles

Item 4.d(3)

RC-C,
RC-D,

Part 1, Column B, Item 6.d +
Part of Item 6.c including other consumer loans

REL-6
April 2022

Part 1, Part of Item 9.a including net unrealized gains (losses) on available-for-sale securities, U.S. Treasury
securities and U.S. Government agency obligations, mortgage-backed securities

FR 2644

DRAFT
Relationships

FR 2644

FFIEC 041 and RC-D Reporters (For banks with domestic offices only and less than $300 million in total assets)

Item 4.e

RC-C,
RC-D,

Part 1, Column B, Item 9.a +
Part of Item 6.d including loans to nondepository financial institutions

Item 4.f

RC-C,
RC-D,

Part 1, Column B, Part of Item 2 with others + Items 3 + 8 + 9.b + 10 +
Part of Item 6.d excluding loans to nondepository financial institutions

Item 4.g

RC,

Item 4.c

Item 5.a

N.A.

Item 5.b

RC,
RC-D,

Items 6 + 7 + 8 + 9 + 10 + 11 +
Part of Item 9 excluding mutual funds and equity securities + Item 11

Item 6

RC,

Item 12

LIABILITIES
Item 7.a

RC-E,

Memoranda, Items M.2(c) + M.2(d)

Item 7.b

RC-E,

Columns A and C, Item 7 – Memoranda, Items M.2(c) + M.2(d)

Item 8

RC,
RC-M,

Items 14.a + 14.b +
Items 5.a(1)(a) + 5.a(1)(b) + 5.a(1)(c) + 5.a(1)(d) + 5.b(1)(a) + 5.b(1)(b) + 5.b(1)(c) + 5.b(1)(d)

Item 9.a

N.A.

Item 9.b

RC,
RC-D,

Items 19 + 20 +
Item 15

Item 10

RC,

Item 21

MEMORANDA
Item M.1

RC-R,

Part 1, Item 9.a

Item M.1.a

RC-R,

Part 1, Part of Item 9.a including net unrealized gains (losses) on available-for-sale securities, U.S. Treasury
securities and U.S. Government agency obligations, mortgage-backed securities

FR 2644

FFIEC 041 and Non-RC-D Reporters (For banks with domestic offices only and less than $300 million in total assets)

ASSETS
Item 1

RC,

Items 1.a + 1.b

Item 2.a(1)

RC-B,

Columns A and D, Items 4.a(1) + 4.a(2) + 4.b(1) + 4.c(1)(a) + 4.c(2)(a)

Item 2.a(2)

RC-B,

Columns A and D, Items 1 + 2

Item 2.b(1)

RC-B,

Columns A and D, Items 4.a(3) + 4.b(2) + 4.b(3) + 4.c(1)(b) + 4.c(2)(b)

Item 2.b(2)

RC,
RC-B,

Item 2.c +
Columns A and D, Items 3 + 5.a + 5.b + 6.a + 6.b

Item 3

RC,

Items 3.a + 3.b

Item 4.a(1)

RC-C,

Part 1, Column B, Items 1.a(1) +1.a(2)

Item 4.a(2)

RC-C,

Part 1, Column B, Item 1.b

Item 4.a(3)(a)

RC-C,

Part 1, Column B, Item 1.c(1)

Item 4.a(3)(b)

RC-C,

Part 1, Column B, Items 1.c(2)(a) + 1.c(2)(b)

Item 4.a(4)

RC-C,

Part 1, Column B, Item 1.d

Item 4.a(5)

RC-C,

Part 1, Column B, Item 1.e(1) + 1.e(2)

Item 4.b

RC-C,

Part 1, Column B, Item 2

Item 4.c

RC-C,

Part 1, Column B, Item 4

Item 4.d(1)

RC-C,

Part 1, Column B, Items 6.a + 6.b

Item 4.d(2)

RC-C,

Part 1, Column B, Item 6.c

FR 2644

REL-7
April 2022

DRAFT
Relationships

FR 2644

FFIEC 041 and Non-RC-D Reporters (For banks with domestic offices only and less than $300 million in total assets)

Item 4.d(3)

RC-C,

Part 1, Column B, Item 6.d

Item 4.e

RC-C,

Part 1, Column B, Item 9.a

Item 4.f

RC-C,

Part 1, Column B, Part of Item 2 with others + Items 3 + 8 + 9.b + 10

Item 4.g

RC,

Item 4.c

Item 5.a

N.A.

Item 5.b

RC,

Items 5 + 6 + 7 + 8 + 9 + 10 + 11

Item 6

RC,

Item 12

LIABILITIES
Item 7.a

RC-E,

Memoranda, Items M.2(c) + M.2(d)

Item 7.b

RC-E,

Columns A and C, Item 7 – Memoranda, Items M.2(c) + M.2(d)

Item 8

RC,
RC-M,

Items 14.a + 14.b +
Items 5.a(1)(a) + 5.a(1)(b) + 5.a(1)(c) + 5.a(1)(d) + 5.b(1)(a) + 5.b(1)(b) + 5.b(1)(c) + 5.b(1)(d)

Item 9.a

N.A.

Item 9.b

RC,

Items 15 + 19 + 20

Item 10

RC,

Item 21

MEMORANDA
Item M.1

RC-R,

Part 1, Item 9.a

Item M.1.a

RC-R,

Part 1, Part of Item 9.a including net unrealized gains (losses) on available-for-sale securities, U.S. Treasury
securities and U.S. Government agency obligations, mortgage-backed securities

FR 2644

FFIEC 051 (For banks with domestic offices only and less than $5 billion in total assets)

ASSETS
Item 1

RC,

Items 1.a + 1.b

Item 2.a(1)

RC-B,

Columns A and D, Items 4.a(1) + 4.b(1) + 4.c(1)(a) + 4.c(2)(a)

Item 2.a(2)

RC-B,

Columns A and D, Items 1 + 2

Item 2.b(1)

RC-B,

Columns A and D, Items 4.a(2) and 4.b(2) + 4.b(3) + 4.c(1)(b) + 4.c(2)(b)

Item 2.b(2)

RC,
RC-B,

Item 2.c +
Columns A and D, Items 3 + 5.a + 5.b + 6.a + 6.b

Item 3

RC,

Items 3.a + 3.b

Item 4.a(1)

RC-C,

Part 1, Items 1.a(1) + 1.a(2)

Item 4.a(2)

RC-C,

Part 1, Item 1.b

Item 4.a(3)(a)

RC-C,

Part 1, Item 1.c(1)

Item 4.a(3)(b)

RC-C,

Part 1, Items 1.c(2)(a) + 1.c(2)(b)

Item 4.a(4)

RC-C,

Part 1, Item 1.d

Item 4.a(5)

RC-C,

Part 1, Item 1.e(1) + 1.e(2)

Item 4.b

RC-C,

Part 1, Item 2

Item 4.c

RC-C,

Part 1, Item 4

Item 4.d(1)

RC-C,

Part 1, Items 6.a + 6.b

Item 4.d(2)

RC-C,

Part 1, Item 6.c

Item 4.d(3)

RC-C,

Part 1, Item 6.d

REL-8
April 2022

FR 2644

DRAFT
Relationships

FR 2644

FFIEC 051 (For banks with domestic offices only and less than $5 billion in total assets)

Item 4.e

RC-C,

Part 1, Item 9.a

Item 4.f

RC-C,

Part 1, Part of Item 2 with others + Items 3 + 8 + 9.b + 10

Item 4.g

RC,

Item 4.c

Item 5.a

N.A.

Item 5.b

RC,

Items 5 + 6 + 7 + 8 + 9 + 10 + 11

Item 6

RC,

Item 12

LIABILITIES
Item 7.a

RC-E,

Memoranda, Items M.2(c) + M.2(d)

Item 7.b

RC-E,

Columns A and C, Item 7 – Memoranda, Items M.2(c) + M.2(d)

Item 8

RC,
RC-M,

Items 14.a and 14.b +
Items 5.a(1)(a) + 5.a(1)(b) + 5.a(1)(c) + 5.a(1)(d) + 5.b(1)(a) + 5.b(1)(b) + 5.b(1)(c) + 5.b(1)(d)

Item 9.a

N.A.

Item 9.b

RC,

Items 15 + 19 + 20

Item 10

RC,

Item 21

MEMORANDA
Item M.1

RC-R,

Part 1, Item 9.a

Item M.1.a

RC-R,

Part 1, Part of Item 9.a including net unrealized gains (losses) on available-for-sale securities, U.S. Treasury
securities and U.S. Government agency obligations, mortgage-backed securities

FR 2644

FFIEC 002 (For U.S. branches and agencies of foreign banks)

ASSETS
Item 1

A,

Column A minus Column B, Item 6

Item 2.a(1)

RAL,

Column A minus Column B, Items 1.c(2)(a) + 1.f(2)(a)

Item 2.a(2)

RAL,

Column A, Items 1.b(1) + 1.b(2) + Column A minus Column B, Item 1.f(1)

Item 2.b(1)

RAL,

Column A minus Column B, Items 1.c(2)b + 1.f(2)(b)

Item 2.b(2)

RAL,

Column A minus Column B, Items 1.c(1) + 1.c(3) + 1.c(4) + 1.f(3) + 1.f(4)

Item 3

RAL,

Column A minus Column B, Items 1.d(1)(a) + 1.d(1)(b) + 1.d(1)(c) + 1.d(2)(a) + 1.d(2)(b) + 1.d(2)(c)

Item 4.a(1)

C,
RAL,

Item 4.a(2)

C,
RAL,

Column A minus Column B, Item 1.a +
Memoranda, Column A minus Column B, Part of Item 5.a(2) including construction, land development, and
other land loans
Column A minus Column B, Item 1.b +
Memoranda, Column A minus Column B, Part of Item 5.a(2) including secured by farmland

Item 4.a(3)(a)

C,
RAL,

Item 4.a(3)(b)

C,
RAL,

Item 4.a(4)

C,
RAL,

Item 4.a(5)

C,
RAL,

Part 1, Column A minus Column B, Item 1.c(1) +
Memoranda, Column A minus Column B, Part of Item 5.a(1) including revolving, open-end loans secured by 1-4
family residential properties and extended under lines of credit
Part 1, Column A minus Column B, Item 1.c(2) +
Memoranda, Column A minus Column B, Part of Item 5.a(1) including closed-end loans secured by 1-4 family
residential properties
Part 1, Column A minus Column B, Item 1.d +
Memoranda, Column A minus Column B, Part of Item 5.a(2) including secured by multifamily (5 or more) residential properties
Part 1, Column A minus Column B, Item 1.e +
Memoranda, Column A minus Column B, Part of Item 5.a(2) including secured by nonfarm nonresidential loans

Item 4.b

C,

Part 1, Column A minus Column B, Items 2.a(1) + 2.a(2)

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April 2022

DRAFT
Relationships

FR 2644

FFIEC 002 (For U.S. branches and agencies of foreign banks)

Item 4.c

C,
RAL,

Part 1, Column A minus Column B, Items 4.a + 4.b +
Memoranda, Column A minus Column B, Item 5.b

Item 4.d(1)

N.A.
C,
RAL,

Part 1, Column A minus Column B, Part of Item 8 including credit cards and other revolving credit plans +
Memoranda, Column A minus Column B, Part of Item 5.c including credit cards and other revolving credit plans

Item 4.d(2)

N.A.
C,
RAL,

Part 1, Column A minus Column B, Part of Item 8 including automobile loans +
Memoranda, Column A minus Column B, Part of Item 5.c including automobile loans

Item 4.d(3)

N.A.

Part 1, Column A minus Column B, Item 8 including other consumer loans (includes single payment and
installment loans other than automobile loans, and all student loans) +
Memoranda, Column A minus Column B, Part of Item 5.c including other consumer loans (includes single
payment and installment loans other than automobile loans, and all student loans)

C,
RAL,
Item 4.e

C,
RAL,

Part 1, Column A minus Column B, Item 3 +
Memoranda, Column A minus Column B, Part of Item 5.c including loans to other financial institutions

Item 4.f

C,
RAL,

Part 1, Column A minus Column B, Items 2.b + 2.c(1) + 2.c(2) + 6 +7 + 8 + 9.a + 9.b +
Memoranda, Column A minus Column B, Part of Item 5.c excluding loans to other financial institutions and
consumer loans

Item 4.g

M, N.A.

Domestic office part of Part IV, Item 1

For Reporte rs with Schedule M, Part I, Item 4 less Schedule M, Part II, Item 1.d less Schedule M, Part II, Item 2 greater than 0
Item 5.a
RAL,
Column A, Item 2.a minus Column B, Item 2.b minus Column A, Item 5.a + Column B, Item 5.b
Else 5.a equals 01
Item 5.b

RAL,

Column A minus Column B, Items 1.f(5) + 1.h

Item 6

RAL,

Column A minus Column B, Item 1.i +
Column A Item 2.a1 minus Column B, Item 2.b1

LIABILITIES
Item 7.a

E,

Memoranda, Item M.1(a)

Item 7.b

E,

Column A, Item 7 + Column C, Item 7 – Memoranda, Item M.1(a)

Item 8

RAL,

Column A minus Column B, Items 4.b(1)(a) + 4.b(1)(b) + 4.b(2)(a) + 4.b(2)(b) + 4.c

For Reporte rs with Schedule M, Part I, Item 4 less Schedule M, Part II, Item 1.d less Schedule M, Part II, Item 2 less than 0
Item 9.a
RAL,
Column A, Item 5.a minus Column B, Item 5.b minus Column A, Item 2.a + Column B, Item 2.b
Else 9.a equals 01
Item 9.b

RAL,

Column A minus Column B, Items 4.e + 4.f

Item 10

RAL,

Column A minus Column B, Item 4.g +
Column A, Item 5.a1 minus Column B, Item 5.b1

MEMORANDA
Item M.1

RAL,

Memoranda, Column A minus Column B, Item 3.a minus Item 3.b Item 3.a minus Item 3.b

Item M.1.a

RAL,

Memoranda, Column A Minus Column B, Part of Item 3.a minus Item 3.b including U.S. Treasury securities and
U.S. Government agency obligations, mortgage-backed securities

1

On Schedule RAL, an amount is reported in Item 2 or Item 5, but not both.

REL-10
April 2022

April 2022

FR 2644