Consolidated Reports of Condition and Income

FFIEC 041 Draft Reporting Form and Instructions for Call Report Revisions Related
to the Standardized Approach for Counterparty Credit Risk (SA-CCR)

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The following draft reporting form and draft instructions, both of which are subject to
change, present the pages from the FFIEC 041 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 041 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.

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The initial and final PRA Federal Register notice is available on the FFIEC’s webpage for
the FFIEC 041 Call Report.

Draft as of November 4, 2021

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Table of Contents
Impacted Schedule/ Instruction Book Entry

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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

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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.

Insert A

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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)

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Dollar Amounts in Thousands
32. Total assets1 ...............................................................................
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 ..........................................................

D

(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

Amount

39.
40.

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

1. For report dates through December 31, 2021, report the lesser of total assets reported in Schedule RC, item 12, as of
December 31, 2019, or the current report date, which must be less than $10 billion.
2. Items 38.a through 38.c should be completed only by institutions that have adopted ASU 2016-13.
3. An institution that has a CBLR framework election in effect as of the quarter-end report date is neither required to calculate tier 2 capital nor
make any deductions that would have been taken from tier 2 capital as of the report date.
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12/2021
12/2020

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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.
RCOA

E

1=Yes NC99

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