Form FFIEC 051 FFIEC 051 Consolidated Reports of Condition and Income for a Bank

FFIEC 051
Draft Reporting Form for Call Report Revisions
Proposed to Take Effect September 30, 2023
The following draft reporting form, which is subject to change,
present the pages from the FFIEC 051 Call Report as they are
proposed to be revised, subject to final approval by the U.S.
Office of Management and Budget (OMB). These proposed
revisions are described in the federal banking agencies’ initial
Paperwork Reduction Act (PRA) Federal Register notice
published in the Federal Register on February 21, 2023 (see
FIL-7-2023, dated February 22, 2023). As discussed in the
agencies' final PRA Federal Register notice published in the
Federal Register on May XX, 2023, the agencies are
proceeding with the revisions to the FFIEC 051 Call Report,
with certain modifications.
The initial and final PRA Federal Register notice and draft
redlined instructions for these proposed revisions to the FFIEC
051 Call Report are available on the FFIEC webpage for the
FFIEC 051 Call Report.

Draft as of May XX, 2023

Table of Contents
Schedule
RI – Income Statement

Line Item
Memorandum
item 12

RC-C—Loans and Lease
Financing Receivables

Memorandum
items 15.a.(1)
through 15.c.(2)
Item 6.d
Items 18.a and
18.b

RC-F – Other Assets
RC-M – Memoranda

Description
Noncash income from negative amortization on closed-end loans
secured by 1–4 family RIAD Amount residential properties
(included in Schedule RI, item 1.a.(1)(a)(1))
Reverse mortgages in domestic offices

Pages
4

6
7

5

Schedule RC-N – Past Due
and Nonaccrual Loans,
Leases, and Other Assets

Item 12
(columns B and
C)

FDIC loss-sharing indemnification assets
Money Market Mutual Fund Liquidity Facility (MMLF):
a. Outstanding balance of assets purchased under the MMLF
b. Quarterly average amount of assets purchased under the MMLF
and excluded from “Total assets for the leverage ratio” reported
in Schedule RC͈R, Part I, item 30
Portion of covered loans and leases reported in items 1 through 8
above that are protected by loss-sharing agreements with the
FDIC

SU – Supplemental
Information

Item 9

Note: Moved from Schedule SU, items 9.c.(2) and 9.c.(3)
FDIC Loss-Sharing Agreements

9

SU – Supplemental
Information
Item 9.a
SU – Supplemental
Information

Item 9.a

Loans and leases covered by FDIC loss-sharing agreements

9

Item 9.b.(1)
through 9.b.(3)

9

SU – Supplemental
Information

Item 9.c.(1)
through 9.c.(3)

SU – Supplemental
Information

Item 9.d

Past due and nonaccrual loans and leases covered by FDIC losssharing agreements:
(1) Past due 30 through 89 days and still accruing
(2) Past due 90 days or more and still accruing
(3) Nonaccrual
Portion of past due and nonaccrual covered loans and leases that
is protected by FDIC loss-sharing agreements:
(1) Past due 30 through 89 days and still accruing (2) Past due 90
days or more and still accruing
(3) Nonaccrual
Other real estate owned covered by FDIC loss-sharing agreements

SU – Supplemental
Information

Item 9.e

Portion of covered other real estate owned that is protected by
FDIC loss-sharing agreements

9

Statutorily Mandated Full Review Line Items to be Removed
Statutorily Mandated Full Review Line Items to be Consolidated

10-11
12

Appendix A
Appendix B

8

9

9

Federal Financial Institutions Examination Council

Board of Governors of the Federal Reserve System OMB Number 7100-0036
Federal Deposit Insurance Corporation
OMB Number 3064-0052
Office of the Comptroller of the Currency
OMB Number 1557-0081
Approval expires December 31, 2024
Page 1 of 65

Consolidated Reports of Condition and Income for
a Bank with Domestic Offices Only and Total Assets
Less than $5 Billion—FFIEC 051
September
30, 2023
Report at the close of business June
30, 2022

(20220630)
20230930

This report is required by law: 12 U.S.C. § 324 (State member
banks); 12 U.S.C. §1817 (State nonmember banks); 12 U.S.C. §161
(National banks); and 12 U.S.C. §1464 (Savings associations).

This report form is to be filed by banks with domestic offices only
and total assets less than $5 billion, except such banks that (1)
are advanced approaches institutions or are subject to Category
III capital standards for regulatory capital purposes, (2) are large
or highly complex institutions for deposit insurance assessment
purposes, or (3) have elected, or have been required by their primary federal regulator, to file the FFIEC 041.

(RCON 9999)

Unless the context indicates otherwise, the term "bank" in this
report form refers to both banks and savings associations.

NOTE: Each bank’s board of directors and senior management are
responsible for establishing and maintaining an effective system of
internal control, including controls over the Reports of Condition and
Income. The Reports of Condition and Income are to be prepared in
accordance with federal regulatory authority instructions. The Reports
of Condition and Income must be signed by the Chief Financial
Officer (CFO) of the reporting bank (or by the individual performing an
equivalent function) and attested to by not less than two directors
(trustees) for state nonmember banks and three directors for state
member banks, national banks, and savings associations.
I, the undersigned CFO (or equivalent) of the named bank, attest
that the Reports of Condition and Income (including the supporting

schedules) for this report date have been prepared in conformance with the instructions issued by the appropriate Federal
regulatory authority and are true and correct to the best of my
knowledge and belief.
We, the undersigned directors (trustees), attest to the correctness
of the Reports of Condition and Income (including the supporting
schedules) for this report date and declare that the Reports of
Condition and Income have been examined by us and to the best
of our knowledge and belief have been prepared in conformance
with the instructions issued by the appropriate Federal regulatory
authority and are true and correct.
Director (Trustee)

Signature of Chief Financial Officer (or Equivalent)

Director (Trustee)

Date of Signature

Director (Trustee)

Submission of Reports
Each bank must file its Reports of Condition and Income (Call
Report) data by either:
(a) Using computer software to prepare its Call Report and then
submitting the report data directly to the FFIEC’s Central Data
Repository (CDR), an Internet-based system for data collection (https://cdr.ffiec.gov/cdr/), or
(b) Completing its Call Report in paper form and arranging with a
software vendor or another party to convert the data into the
electronic format that can be processed by the CDR. The
software vendor or other party then must electronically submit
the bank’s data file to the CDR.
For technical assistance with submissions to the CDR, please
contact the CDR Help Desk by telephone at (888) CDR-3111, by
fax at (703) 774-3946, or by e-mail at [email protected].
FDIC Certificate Number

To fulfill the signature and attestation requirement for the Reports
of Condition and Income for this report date, attach your bank’s
completed signature page (or a photocopy or a computer generated version of this page) to the hard-copy record of the data file
submitted to the CDR that your bank must place in its files.
The appearance of your bank’s hard-copy record of the
submitted data file need not match exactly the appearance of the
FFIEC’s sample report forms, but should show at least the
caption of each Call Report item and the reported amount.

Legal Title of Bank (RSSD 9017)

City (RSSD 9130)
State Abbreviation (RSSD 9200)

(RSSD 9050)

Zip Code (RSSD 9220)

Legal Entity Identifier (LEI)
34.41

(Report only if your institution already has an LEI.) (RCON 9224)

The estimated average burden associated with this information collection is 35.38 hours per respondent and is expected to vary by institution, depending on individual circumstances. Burden
estimates include the time for reviewing instructions, gathering and maintaining data in the required form, and completing the information collection, but exclude the time for compiling and
maintaining business records in the normal course of a respondent’s activities. A Federal agency may not conduct or sponsor, and an organization (or a person) is not required to respond to
a collection of information, unless it displays a currently valid OMB control number. Comments concerning the accuracy of this burden estimate and suggestions for reducing this burden
should be directed to the Office of Information and Regulatory Affairs, Office of Management and Budget, Washington, DC 20503, and to one of the following: Secretary, Board of Governors
of the Federal Reserve System, 20th and C Streets, NW, Washington, DC 20551; Legislative and Regulatory Analysis Division, Office of the Comptroller of the Currency, Washington, DC
20219; Assistant Executive Secretary, Federal Deposit Insurance Corporation, Washington, DC 20429.

09/2023
06/2022

FFIEC 051
Page 7 of 65
RI-3

Schedule RI—Continued
Memoranda
Year-to-date

Dollar Amounts in Thousands
1. and 2. Not applicable
3. Income on tax-exempt loans and leases to states and political subdivisions in the U.S.
(included in Schedule RI, items 1.a and 1.b) .....................................................................
4. Income on tax-exempt securities issued by states and political subdivisions in the U.S.
(included in Schedule RI, item 1.d.(3)) .............................................................................
5. Number of full-time equivalent employees at end of current period
(round to nearest whole number) ....................................................................................

RIAD

Amount

4313

M.3.

4507

M.4.
Number

4150

M.5.

Memorandum item 6 is to be completed by: 1

•
•

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

6. Interest and fee income on loans to finance agricultural production and other loans to farmers
(included in Schedule RI, item 1.a.(5)) .............................................................................
7. If the reporting institution has applied pushdown accounting this calendar year, report the date
of the institution's acquisition (see instructions) 2 .................................................................
8. through 10. Not applicable
11. Does the reporting bank have a Subchapter S election in effect for federal income tax purposes
for the current tax year?................................................................................................

RIAD

Amount

4024
RIAD
9106

Date

M.6.
M.7.

RIAD Yes
A530

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

12. and

RIAD

Amount

F228

M.12.

J321

M.14.

H032

M.15.a.

H033

M.15.b.

H034

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

Memorandum item 14 is to be completed semiannually in the June and December reports only.
14. Other-than-temporary impairment losses on held-to-maturity and available-for-sale debt
securities recognized in earnings (included in Schedule RI, items 6.a and 6.b)3 ........................
Memorandum item 15 is to be completed annually in the December report only by institutions with
$1 billion or more in total assets1 that answered "Yes" to Schedule RC-E, Memorandum item 5.
15. Components of service charges on deposit accounts
(sum of Memorandum items 15.a through 15.d must equal Schedule RI, item 5.b):
a. Consumer overdraft-related service charges levied on those transaction account and
nontransaction savings account deposit products intended primarily for individuals
for personal, household, or family use ..........................................................................
b. Consumer account periodic maintenance charges levied on those transaction account and
nontransaction savings account deposit products intended primarily for individuals
for personal, household, or family use ..........................................................................
c. Consumer customer automated teller machine (ATM) fees levied on those transaction account
and nontransaction savings account deposit products intended primarily for individuals
for personal, household, or family use ..........................................................................
d. All other service charges on deposit accounts ................................................................

H035

1. The asset-size tests and the 5 percent of total loans test are based on the total assets and total loans reported on the
June 30, 2021, Report of Condition.
2. Report the date in YYYYMMDD format. For example, a bank acquired on March 1, 2022, would report 20220301.
3. Memorandum item 14 is to be completed only by institutions that have not adopted ASU 2016-13.

03/2022
09/2023

FFIEC 051
Page 23 of 65
RC-10

Schedule RC-C—Continued
Part I—Continued
Memoranda—Continued
Dollar Amounts in Thousands

RCON

Amount

Memorandum item 13 is to be completed by banks that had construction, land development, and
other land loans (as reported in Schedule RC-C, Part I, item 1.a) that exceeded the sum of tier 1
capital (as reported in Schedule RC-R, Part I, item 26) plus the allowance for loan and lease
losses or the allowance for credit losses on loans and leases, as applicable (as reported in
Schedule RC, item 4.c) as of the preceding December 31 report date.
13. Construction, land development, and other land loans with interest reserves:
a. Amount of loans that provide for the use of interest reserves
(included in Schedule RC-C, Part I, item 1.a) ................................................................ G376
b. Amount of interest capitalized from interest reserves on construction, land development,
RIAD
and other land loans that is included in interest and fee income on loans during the quarter
G377
(included in Schedule RI, item 1.a.(1)(b)) .....................................................................
Memorandum item 14 is to be completed by all banks.

M.13.a.

M.13.b.

RCON

14. Pledged loans and leases .......................................................................................... G378

M.14.

Memorandum item 15 is to be completed for the December report only.
15. Reverse mortgages:
a. Reverse mortgages outstanding that are held for investment
(included in Schedule RC-C, item 1.c, above):
(1) Home Equity Conversion Mortgage (HECM) reverse mortgages ...................................
(2) Proprietary reverse mortgages ..............................................................................
b. Estimated number of reverse mortgage loan referrals to other lenders during the year
from whom compensation has been received for services performed in connection with
the origination of the reverse mortgages:
(1) Home Equity Conversion Mortgage (HECM) reverse mortgages ...................................
(2) Proprietary reverse mortgages ..............................................................................
c. Principal amount of reverse mortgage originations that have been sold during the year:
(1) Home Equity Conversion Mortgage (HECM) reverse mortgages ...................................
(2) Proprietary reverse mortgages ..............................................................................

XXXX
J466

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

J467

Number
XXXX
J468
J469

M.15.b.(1)
M.15.b.(2)
Amount

J470
XXXX
J471

M.15.c.(1)
M.15.c.(2)

Memorandum item 16 is to be completed by all banks in the June and December reports only.
16. Revolving, open-end loans secured by 1– 4 family residential properties and extended under
lines of credit that have converted to non-revolving closed-end status
(included in item 1.c.(1) above) ................................................................................... LE75

M.16.

Amounts reported in Memorandum items 17.a and 17.b will not be made available to the public on
an individual institution basis.
17. Eligible loan modifications under Section 4013, Temporary Relief from Troubled Debt
Restructurings, of the 2020 Coronavirus Aid, Relief, and Economic Security Act:
a. Number of Section 4013 loans outstanding ................................................................ LG24

Number

M.17.a.
Amount

b. Outstanding balance of Section 4013 loans ................................................................ LG25

M.17.b.

03/2022
09/2023

FFIEC 051
Page 29 of 65
RC-16

Schedule RC-F—Other Assets1
Dollar Amounts in Thousands
1. Accrued interest receivable ...............................................................................................
2. Net deferred tax assets3 ....................................................................................................
3. Interest-only strips receivable (not in the form of a security)4 .....................................................
4. Equity investments without readily determinable fair values5 .....................................................
5. Life insurance assets:
a. General account life insurance assets ...............................................................................
b. Separate account life insurance assets..............................................................................
c. Hybrid account life insurance assets .................................................................................
2

RCON

Amount

B556
2148

1.
2.
3.
4.

HT80
1752
K201

5.a.
5.b.
5.c.

K202
K270

Items 6.a through 6.j are to be completed semiannually in the June and December reports only.
6. All other assets
(itemize and describe amounts greater than $100,000 that exceed 25 percent of this item) ..............
a. Prepaid expenses ......................................................................... 2166
b. Repossessed personal property (including vehicles) ............................ 1578
c. Derivatives with a positive fair value held for purposes other than trading ... C010
d. FDIC loss-sharing indemnification assets ........................................... J448
Not applicable
e. Computer software ........................................................................ FT33
f. Accounts receivable ...................................................................... FT34
g. Receivables from foreclosed government-guaranteed mortgage loans ..... FT35
TEXT
3549
h. 3549
TEXT
3550
i. 3550
TEXT
3551
j. 3551
7. Total (sum of items 1 through 6) (must equal Schedule RC, item 11) ..........................................

2168

6.
6.a.
6.b.
6.c.
6.d.
6.e.
6. f.
6.g.
6.h.
6. i.
6. j.
7.

2160

1. Institutions that have adopted ASU 2016-13 should report asset amounts in Schedule RC-F net of any applicable allowance for credit losses.
2. Include accrued interest receivable on loans, leases, debt securities, and other interest-bearing assets. Exclude accrued interest receivable on
interest-bearing assets that is reported elsewhere on the balance sheet.
3. See discussion of deferred income taxes in Glossary entry on "income taxes."
4. Report interest-only strips receivable in the form of a security as available-for-sale securities in Schedule RC, item 2.b, or as trading assets in
Schedule RC, item 5, as appropriate.
5. Include Federal Reserve stock, Federal Home Loan Bank stock, and bankers' bank stock.

Schedule RC-G—Other Liabilities
Dollar Amounts in Thousands RCON
1. a. Interest accrued and unpaid on deposits1 ........................................................................... 3645
b. Other expenses accrued and unpaid (includes accrued income taxes payable).......................... 3646
2. Net deferred tax liabilities2 .................................................................................................. 3049
3. Allowance for credit losses on off-balance-sheet credit exposures3 ............................................. B557

Amount

1.a.
1.b.
2.
3.

Items 4.a through 4.h are to be completed semiannually in the June and December reports only.
4. All other liabilities
(itemize and describe amounts greater than $100,000 that exceed 25 percent of this item) ..............
a. Accounts payable ......................................................................... 3066
b. Deferred compensation liabilities ..................................................... C011
c. Dividends declared but not yet payable ............................................. 2932
d. Derivatives with a negative fair value held for purposes other than trading .. C012
e. Operating lease liabilities ................................................................ LB56
TEXT
3552
f. 3552
TEXT
3553
g. 3553
TEXT
3554
h. 3554
5. Total (sum of items 1 through 4) (must equal Schedule RC, item 20) ..........................................

2938

2930

1. For savings banks, include "dividends" accrued and unpaid on deposits.
2. See discussion of deferred income taxes in Glossary entry on "income taxes."
3. Institutions that have adopted ASU 2016-13 should report in item 3 the allowance for credit losses on those off-balance sheet credit exposures
that fall within the scope of the standard.

4.
4.a.
4.b.
4.c.
4.d.
4.e.
4. f.
4.g.
4.h.
5.

03/2020
09/2023

FFIEC 051
Page 34 of 65
RC-21

Schedule RC-M—Continued
Item 15 is to be completed by institutions that are required or have elected to be treated as
a Qualified Thrift Lender.
Dollar Amounts in Thousands
15. Qualified Thrift Lender (QTL) test:
a. Does the institution use the Home Owners’ Loan Act (HOLA) QTL test or the Internal Revenue
Service Domestic Building and Loan Association (IRS DBLA) test to determine its QTL
compliance? (for the HOLA QTL test, enter 1; for the IRS DBLA test, enter 2) .....................
b. Has the institution been in compliance with the HOLA QTL test as of each month end during the
quarter or the IRS DBLA test for its most recent taxable year, as applicable?.......................

Number

RCON

15.a.

L133
Yes

No

L135

15.b.

Item 16.a and, if appropriate, items 16.b.(1) through 16.b.(3) are to be completed annually in the
December report only.
16. International remittance transfers offered to consumers: 1
a. Estimated number of international remittance transfers provided by your institution during the
calendar year ending on the report date......................................................................

N523

16.a.

Items 16.b.(1) through 16.b.(3) are to be completed by institutions that reported 501 or more
international remittance transfers in item 16.a in either or both of the current report or the most
recent prior report in which item 16.a was required to be completed.
b. Estimated dollar value of remittance transfers provided by your institution and usage of
regulatory exceptions during the calendar year ending on the report date:
(1) Estimated dollar value of international remittance transfers ....................................
(2) Estimated number of international remittance transfers for which your institution
applied the permanent exchange rate exception ..................................................
(3) Estimated number of international remittance transfers for which your institution
applied the permanent covered third-party fee exception .......................................
17. U.S. Small Business Administration Paycheck Protection Program (PPP) loans2 and
the Federal Reserve PPP Liquidity Facility (PPPLF):
a. Number of PPP loans outstanding ..........................................................................

Amount
N524

16.b.(1)
Number

MM07

16.b.(2)

MQ52

16.b.(3)

LG26

17.a.
Amount

b. Outstanding balance of PPP loans ..........................................................................
c. Outstanding balance of PPP loans pledged to the PPPLF............................................
d. Outstanding balance of borrowings from Federal Reserve Banks under the PPPLF with a
remaining maturity of:
(1) One year or less.............................................................................................
(2) More than one year ........................................................................................
e. Quarterly average amount of PPP loans pledged to the PPPLF and excluded from “Total
assets for the leverage ratio” reported in Schedule RC͈R, Part I, item 30 ........................
18. Money Market Mutual Fund Liquidity Facility (MMLF):
a. Outstanding balance of assets purchased under the MMLF .........................................
b. Quarterly average amount of assets purchased under the MMLF and excluded from “Total
assets for the leverage ratio” reported in Schedule RC͈R, Part I, item 30.........................

LG27
LG28

17.b.
17.c.

LL59
LL60

17.d.(1)
17.d.(2)

LL57

17.e.

LL61

18.a.

LL58

18.b.

1. Report information about international electronic transfers of funds offered to consumers in the United States that:
(a) are “remittance transfers” as defined by subpart B of Regulation E (12 CFR § 1005.30(e)), or
(b) would qualify as “remittance transfers” under subpart B of Regulation E (12 CFR § 1005.30(e)) but are excluded from that definition only
because the provider is not providing those transfers in the normal course of its business. See 12 CFR § 1005.30(f).
For purposes of this item 16, such transfers are referred to as international remittance transfers.
Exclude transfers sent by your institution as a correspondent bank for other providers. Report information only about transfers for which the
reporting institution is the provider.
2. Paycheck Protection Program (PPP) covered loans as defined in sections 7(a)(36) and 7(a)(37) of the Small Business Act (15 U.S.C. 636(a)(36)
and (37)).

09/2023
03/2022

FFIEC 051
Page 36 of 65
RC-23

Schedule RC-N—Continued
Amounts reported by loan and lease category in Schedule RC-N, items 1 through 8, include guaranteed and unguaranteed
portions of past due and nonaccrual loans and leases. Report in item 11 below certain guaranteed loans and leases that
have already been included in the amounts reported in items 1 through 8.
(Column A)
Past due
30 through 89
days and still
accruing

Dollar Amounts in Thousands
11. Loans and leases reported in items 1 through
8 above that are wholly or partially
guaranteed by the U.S. Government, excluding
loans and leases covered by loss-sharing
agreements with the FDIC.............................
a. Guaranteed portion of loans and
leases included in item 11 above,
excluding rebooked "GNMA loans" ..........
b. Rebooked "GNMA loans" that have
been repurchased or are eligible for
repurchase included in item 11 above .........

RCON

RCON

Amount

(Column C)
Nonaccrual

RCON

Amount

K036

K037

K038

11.

K039

K040

K041

11.a.

K042

K043

K044

11.b.

K103

K104

12.

12. Portion of covered loans and leases reported in item
9 above that is protected by loss-sharing agreements
with the FDIC

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

Memoranda

Dollar Amounts in Thousands

Amount

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

RCON

Amount

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

Amount

(Column C)
Nonaccrual

RCON

Amount

Memorandum items 1.a.(1) through 1.f.(5) are to
be completed semiannually in the June and
December reports only. Memorandum item 1.g is
to be completed quarterly.
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 .............

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.

09/2023
09/2019

FFIEC 051
Page 64 of 65
SU-2

Schedule SU—Continued
All institutions must complete the indicator questions with either a "Yes" or a "No." For questions for which the response
is "Yes," the corresponding items must be completed.
Dollar Amounts in Thousands RCON Yes
Credit Card Lending Specialized Items
8. Does the institution, together with affiliated institutions, have outstanding credit card receivables
that exceed $500 million as of the report date or is the institution a credit card specialty bank as
defined for Uniform Bank Performance Report purposes? ....................................................... FT16
a. Outstanding credit card fees and finance charges included in credit cards to individuals for
household, family, and other personal expenditures (retail credit cards) .................................. C391

No

8.
Amount

8.a.

RIAD

b. Separate valuation allowance for uncollectible retail credit card fees and finance charges .......... C389
c. Amount of allowance for loan and lease losses attributable to retail credit card fees and
finance charges1 .......................................................................................................... C390
d. Uncollectible retail credit card fees and finance charges reversed against year-to-date income.... C388

8.b.
8.c.
8.d.

RCON Yes
FDIC Loss-Sharing Agreements
9. Does the institution have assets covered by FDIC loss-sharing agreements? .............................. FT17

No

9.
Amount

a. Loans and leases covered by FDIC loss-sharing agreements ...............................................
b. Past due and nonaccrual loans and leases covered by FDIC loss-sharing agreements:
(1) Past due 30 through 89 days and still accruing ..............................................................
(2) Past due 90 days or more and still accruing ..................................................................
(3) Nonaccrual ............................................................................................................
c. Portion of past due and nonaccrual covered loans and leases that is protected by
FDIC loss-sharing agreements:
(1) Past due 30 through 89 days and still accruing ..............................................................
* (2) Past due 90 days or more and still accruing ..................................................................
* (3) Nonaccrual ............................................................................................................
d. Other real estate owned covered by FDIC loss-sharing agreements .......................................
e. Portion of covered other real estate owned that is protected by FDIC loss-sharing agreements ...

FT18

9.a.

FT19
FT20
FT21

9.b.(1)
9.b.(2)
9.b.(3)

K102
K103
K104
FT22
K192

9.c.(1)
9.c.(2)
9.c.(3)
9.d.
9.e.

1. Institutions that have adopted ASU 2016-13 should report in item 8.c the amount of allowance for credit losses on loans and leases
attributable to retail credit card fees and finance charges.
*Note: 9.c.(2) and 9.c.(3) are moved to Schedule RC-N, item 12, columns B and C.

03/2020
09/2023

Appendix A: Statutorily Mandated Full Review Line Items to be Removed

Schedule
RI – Income
Statement

Line Item
Memorandum
item 12

RC-F – Other
Assets

Item 6.d

Description
Noncash income from negative amortization on closedend loans secured by 1–4 family RIAD Amount
residential properties (included in Schedule RI, item
1.a.(1)(a)(1))
FDIC loss-sharing indemnification assets

RC-M –
Memoranda

Item 13.a
through 13.d

Assets covered by loss-sharing agreements with the
FDIC

FFIEC 041
RIADF228
(reported June and
December)

FFIEC 031
RIADF228

RCONJ448
(reported June and
December)
Not Applicable

RCONJ448

RCFDJ448

RCONLL61, RCONLL58

RCONLL61, RCONLL58

RCONLL61, RCONLL58

Not Applicable

RCONK045, RCONK046,
RCONK047, RCONK048,
RCONK049, RCONK050,
RCONK051, RCONK052,
RCONK053, RCONK054,
RCONK055, RCONK056,
RCONK057, RCONK058,
RCONK059, RCONK060,
RCONK061, RCONK062,
RCONK063, RCONK064,
RCONK065, RCONK066,

RCONK045, RCONK046,
RCONK047, RCONK048,
RCONK049, RCONK050,
RCONK051, RCONK052,
RCONK053, RCONK054,
RCONK055, RCONK056,
RCONK057, RCONK058,
RCONK059, RCONK060,
RCONK061, RCONK062,
RCONK063, RCONK064,
RCONK065, RCONK066,

Note: Item 13.b.(7) will be retained and
renumbered to item 13.

RC-M –
Memoranda

Items 18.a and
18.b

RC-N – Past Due
and Nonaccrual
Loans, Leases,
and Other Assets

Items 12.a
through 12.e

Money Market Mutual Fund Liquidity Facility (MMLF):
a. Outstanding balance of assets purchased under the
MMLF
b. Quarterly average amount of assets purchased
under the MMLF and excluded from “Total assets for
the leverage ratio” reported in Schedule RC-R, Part I,
item 30
Loans and leases reported in items 1 through 8 above
that are covered by loss-sharing agreements with the
FDIC

MDRM

FFIEC 051
RIADF228
(reported December only)

RCONK169,
RCONK171,
RCONK173,
RCONK175,
RCONK177,
RCONK187,
RCONK189,
RCONK191,
RCONJ462

RCONK170,
RCONK172,
RCONK174,
RCONK176,
RCFDK183,
RCONK188,
RCONK190,
RCONJ461,

RCONK169, RCONK170,
RCONK171, RCONK172,
RCONK173, RCONK174,
RCONK175, RCONK176,
RCONK177, RCFDK183,
RCONK187, RCONK188,
RCONK189, RCONK190,
RCONK191, RCFNK260,
RCFDJ461, RCFDJ462

Appendix A: Statutorily Mandated Full Review Line Items to be Removed
MDRM

Schedule

Line Item

Description

FFIEC 051

FFIEC 041
RCONK067, RCONK068,
RCONK069, RCONK070,
RCONK071, RCONK087,
RCONK088, RCONK089

FFIEC 031
RCONK067, RCONK068,
RCONK069, RCONK070,
RCONK071, RCFDK087,
RCFDK088, RCFDK089

SU –
Supplemental
Information

Item 9

FDIC Loss-Sharing Agreements

RCONFT17

Not Applicable

Not Applicable

SU –
Supplemental
Information

Item 9.a

Loans and leases covered by FDIC loss-sharing
agreements

RCONFT18

Not Applicable

Not Applicable

SU –
Supplemental
Information

Item 9.b.(1)
through 9.b.(3)

RCONFT19, RCONFT20,
RCONFT21

Not Applicable

Not Applicable

SU –
Supplemental
Information

Item 9.c.(1)

Past due and nonaccrual loans and leases covered by
FDIC loss-sharing agreements:
(1) Past due 30 through 89 days and still accruing
(2) Past due 90 days or more and still accruing
(3) Nonaccrual
Portion of past due and nonaccrual covered loans and
leases that is protected by FDIC loss-sharing
agreements:
(1) Past due 30 through 89 days and still accruing

RCONK102

Not Applicable

Not Applicable

Note: Items 9.c.(2) and 9.c.(3) are moved to Schedule RC-N, item 12.

SU –
Supplemental
Information

Item 9.d

Other real estate owned covered by FDIC loss-sharing
agreements

RCONFT22

Not Applicable

Not Applicable

SU –
Supplemental
Information

Item 9.e

Portion of covered other real estate owned that is
protected by FDIC loss-sharing agreements

RCONK192

Not Applicable

Not Applicable

Appendix B: Statutorily Mandated Full Review Line Items to be Consolidated

Schedule
RC-C – Loans and
Lease Financing
Receivables, Part I

Line Item
Memorandum
item 15a.
(collected
December
report on all 3
report forms)

RC-C – Loans and
Lease Financing
Receivables, Part I

Memorandum
item 15.b
(collected
December
report on all 3
report forms)

RC-C – Loans and
Lease Financing
Receivables, Part I

Memorandum
item 15.c
(collected
December
report on all 3
report forms)

Description
Reverse mortgages
outstanding that are held
for investment (included in
Schedule RC-C, item 1.c,
above):
(1) Home Equity
Conversion Mortgage
(HECM) reverse mortgages
(2) Proprietary reverse
mortgages
Estimated number of
reverse mortgage loan
referrals to other lenders
during the year from
whom compensation has
been received for services
performed in connection
with the origination of the
reverse mortgages:
(1) Home Equity
Conversion Mortgage
(HECM) reverse mortgages
(2) Proprietary reverse
mortgages
Principal amount of
reverse mortgage
originations that have
been sold during the year:
(1) Home Equity
Conversion Mortgage
(HECM) reverse mortgages
(2) Proprietary reverse
mortgages

FFIEC 051
Report RCONJ466 and
RCONJ467 as one total line
item

MDRM
FFIEC 041
Report RCONJ466
and RCONJ467 as
one total line item

Report RCONJ468 and
RCONJ469 as one total
line item

Report RCONJ468
and RCONJ469 as
one total line item

Report RCONJ468 and RCONJ469
as one total line item

Report RCONJ470 and
RCONJ471 as one total
line item

Report RCONJ470
and RCONJ471 as
one total line item

Report RCONJ470 and RCONJ741
as one total line item

FFIEC 031
Report RCONJ466 and RCONJ467
as one total line item