Consolidated Reports of Condition and Income

FFIEC031_202309_f_draft

Consolidated Reports of Condition and Income

OMB: 7100-0036

⚠️ Notice: This form may be outdated. More recent filings and information on OMB 7100-0036 can be found here:

2024-05-24 - Revision of a currently approved collection

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FFIEC 031
Draft Reporting Form for Call Report Revisions
Effective as of the September 30, 2023, Report Date

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The following draft reporting form, which is subject to change, present the
pages from the FFIEC 031 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 June 13, 2023, the agencies are proceeding with the revisions
to the FFIEC 031 Call Report, with certain modifications.

The initial and final PRA Federal Register notice and draft
redlined instructions for these proposed revisions to the FFIEC
031 Call Report are available on the FFIEC webpage for the FFIEC
031 Call Report.

Draft as of June 13, 2023

Table of Contents
Line Item
Memorandum
item 12

RC-C—Loans and Lease
Financing Receivables

Memorandum
items 15.a.(1)
through 15.c.(2)
Item 6.d
Item 13.a
through 13.d
Items 18.a and
18.b

RC-F – Other Assets
RC-M – Memoranda
RC-M – Memoranda

Items 12.a
through 12.f

Pages
4

FDIC loss-sharing indemnification assets
Assets covered by loss-sharing agreements with the FDIC

6
7

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

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

11-12
13

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

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

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Schedule
RI – Income Statement

9-10

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 91

Consolidated Reports of Condition and Income for
a Bank with Domestic and Foreign Offices—FFIEC 031
September
2023
Report at the close of business June
30, 30,
2022

20230930
(20220630)

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 (1) banks with branches and
consolidated subsidiaries in U.S. territories and possessions,
Edge or Agreement subsidiaries, foreign branches, consolidated
foreign subsidiaries, or International Banking Facilities, (2) banks
with domestic offices only and total consolidated assets of $100
billion or more, and (3) banks that are advanced approaches
institutions for regulatory capital purposes.

(RCON 9999)

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

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.

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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

Director (Trustee)
Director (Trustee)

Signature of Chief Financial Officer (or Equivalent)
Date of Signature

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].

Director (Trustee)

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)

FDIC Certificate Number
State Abbreviation (RSSD 9200)

(RSSD 9050)

Zip Code (RSSD 9220)

Legal Entity Identifier (LEI)
(Report only if your institution already has an LEI.) (RCON 9224)
84.53

The estimated average burden associated with this information collection is 86.49 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 031
Page 8 of 91
RI-4

Schedule RI—Continued
Memoranda—Continued
Dollar Amounts in Thousands
g. Impact on trading revenue of changes in the creditworthiness of the bank on the
bank's derivative liabilities (year-to-date changes) (included in Memorandum items 8.a through
8.e above):
(1) Gross debit valuation adjustment (DVA) ...............................................................
(2) DVA hedge ....................................................................................................
h. Gross trading revenue, before including positive or negative net CVA and net DVA ...........

RIAD

Year-to-date
Amount

FT38
FT39
FT40

M.8.g.(1)
M.8.g.(2)
M.8.h.

C889

M.9.a.
M.9.b.
M.10.

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

C890
A251
RIAD Yes
A530

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9. Net gains (losses) recognized in earnings on credit derivatives that economically hedge credit
exposures held outside the trading account:
a. Net gains (losses) on credit derivatives held for trading ................................................
b. Net gains (losses) on credit derivatives held for purposes other than trading ....................
10. Credit losses on derivatives (see instructions) ...............................................................
11. Does the reporting bank have a Subchapter S election in effect for federal income tax
purposes for the current tax year? ..............................................................................

M.11.

Memorandum item 12 is to be completed by banks that are required to complete Schedule
RC-C, Part I, Memorandum items 8.b and 8.c. and is to be completed semiannually in the June
and December Reports only. Not applicable

RIAD
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)(1)) ..................................... F228

Amount

M.12.

Memorandum item 13 is to be completed by banks that have elected to account for assets
and liabilities under a fair value option.

13. Net gains (losses) recognized in earnings on assets and liabilities that are reported at fair
value under a fair value option:
a. Net gains (losses) on assets ..................................................................................
(1) Estimated net gains (losses) on loans attributable to changes in instrument-specific
credit risk.......................................................................................................
b. Net gains (losses) on liabilities ................................................................................
(1) Estimated net gains (losses) on liabilities attributable to changes in instrument-specific
credit risk.......................................................................................................
14. Other-than-temporary impairment losses on held-to-maturity and available-for-sale debt securities
recognized in earnings (included in Schedule RI, items 6.a and 6.b)2 .....................................

F551

M.13.a.

F552
F553

M.13.a.(1)
M.13.b.

F554

M.13.b.(1)

J321

M.14.

H032

M.15.a.

H033

M.15.b.

H034
H035

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

Memorandum item 15 is to be completed by institutions with $1 billion or more in total assets1
that answered "Yes" to Schedule RC-E, Part I, Memorandum item 5.
15. Components of service charges on deposit accounts in domestic offices (sum of
Memorandum items 15.a through 15.d must equal Schedule RI, item 5.b):
a. Consumer overdraft-related service charges levied on those transaction
account and nontransaction savings account deposit products intended primarily
for individuals for personal, household, or family use ...................................................
b. Consumer account periodic maintenance charges levied on those transaction
account and nontransaction savings account deposit products intended primarily
for individuals for personal, household, or family use ...................................................
c. Consumer customer automated teller machine (ATM) fees levied on those transaction
account and nontransaction savings account deposit products intended primarily
for individuals for personal, household, or family use ...................................................
d. All other service charges on deposit accounts ............................................................

1. The asset-size tests are based on the total assets reported on the June 30, 2021, Report of Condition.
2. Memorandum item 14 is to be completed only by institutions that have not adopted ASU 2016-13.

09/2023
03/2022

FFIEC 031
Page 29 of 91
RC-13

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 in domestic offices (as reported in Schedule RC-C, Part I, item 1.a., column B)
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 in domestic offices 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, column B)............................................... 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 (included in Schedule RI, item 1.a.(1)(a)(2)) .................................................... G377

M.13.b.

RCFD

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Memorandum item 14 is to be completed by all banks.

M.13.a.

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

M.14.

Memorandum item 15 is to be completed for the December report only.

15. Reverse mortgages in domestic offices:
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 ...........................................................................

RCON
PR04
J466

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

J467

Number

PR05
J468
J469

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

PR06
J470
J471

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

Memorandum item 16 is to be completed by all banks.
16. Revolving, open-end loans secured by 1–4 family residential properties and extended under
lines of credit in domestic offices 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.

09/2023
03/2022

FFIEC 031
Page 37 of 91
RC-21

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 ................................................................................
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
C010
Not applicable
trading .......................................................................................
d. FDIC loss-sharing indemnification assets .......................................... J448
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) .........................................

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RCFD

Amount

B556
2148

1.
2.
3.
4.

HT80
1752
K201

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

K202
K270
2168

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

2160

Schedule RC-G—Other Liabilities

Dollar Amounts in Thousands RCON
1. a. Interest accrued and unpaid on deposits in domestic offices6 ................................................ 3645

b. Other expenses accrued and unpaid (includes accrued income taxes payable).........................
2. Net deferred tax liabilities3 .................................................................................................
3. Allowance for credit losses on off-balance-sheet credit exposures7 ............................................
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) .........................................

Amount

1.a.

RCFD

3646
3049
B557

1.b.
2.
3.

2938

4.
4.a.
4.b.
4.c.

2930

4.d.
4.e.
4. f.
4.g.
4.h.
5.

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.
6. For savings banks, include "dividends" accrued and unpaid on deposits.
7. Institutions that have adopted ASU 2016-13 should report in Schedule RC-G, item 3, the allowance for credit losses on those off-balance
sheet credit exposures that fall within the scope of the standard.
09/2023
03/2020

FFIEC 031
Page 47 of 91
RC-31

Schedule RC-M—Continued
RCON

Amount

K169
K171

13.a.(1)(a)(1)
13.a.(1)(a)(2)
13.a.(1)(b)

K172

13.a.(1)(c)(1)

K173
K174
K175

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

K176
K177

13.a.(1)(e)(1)
13.a.(1)(e)(2)

K170

RCFD

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Dollar Amounts in Thousands
13. Assets covered by loss-sharing agreements with the FDIC:
a. Loans and leases (included in Schedule RC, items 4.a and 4.b):
(1) Loans secured by real estate in domestic offices:
(a) Construction, land development, and other land loans:
(1) 1– 4 family residential construction loans...........................................
(2) Other construction loans and all land development and other land loans ......
(b) Secured by farmland ..........................................................................
(c) Secured by 1– 4 family residential properties:
(1) Revolving, open-end loans secured by 1– 4 family residential
properties and extended under lines of credit .....................................
(2) Closed-end loans secured by 1– 4 family residential properties:
(a) Secured by first liens ...............................................................
(b) Secured by junior liens .............................................................
(d) Secured by multifamily (5 or more) residential properties ...........................
(e) Secured by nonfarm nonresidential properties:
(1) Loans secured by owner-occupied nonfarm nonresidential properties .......
(2) Loans secured by other nonfarm nonresidential properties....................
(2)-(4) Not applicable
(5) All other loans and all leases .....................................................................
b. Other real estate owned (included in Schedule RC, item 7):
(1) Construction, land development, and other land in domestic offices ...................
(2) Farmland in domestic offices .....................................................................
(3) 1–4 family residential properties in domestic offices.......................................
(4) Multifamily (5 or more) residential properties in domestic offices .......................
(5) Nonfarm nonresidential properties in domestic offices ....................................

13. Portion of covered other real estate owned included in Schedule
RC, item 7 that is protected by FDIC loss-sharing agreements

K183

13.a.(5)

RCON

K187
K188
K189
K190
K191

13.b.(1)
13.b.(2)
13.b.(3)
13.b.(4)
13.b.(5)

RCFN

(6) In foreign offices ..................................................................................... K260
(7) Portion of covered other real estate owned included in items 13.b.(1) through (6) RCFD
above that is protected by FDIC loss-sharing agreements ............................... K192
c. Debt securities (included in Schedule RC, items 2.a and 2.b) ................................ J461
d. Other assets (exclude FDIC loss-sharing indemnification assets) ........................... J462

13.b.(6)
13.b.(7) 13.
13.c.
13.d.

Items 14.a and 14.b are to be completed annually in the December report only.
14. Captive insurance and reinsurance subsidiaries:
a. Total assets of captive insurance subsidiaries1 ................................................... K193
b. Total assets of captive reinsurance subsidiaries1 ................................................ K194

14.a.
14.b.

Item 15 is to be completed by institutions that are required or have elected to be treated as a Qualified Thrift Lender.
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 deterNumber
RCON
mine its QTL compliance? (for the HOLA QTL test, enter 1; for the IRS DBLA test,
L133
enter 2) ......................................................................................................
Yes
No
b. Has the institution been in compliance with the HOLA QTL test as of each month end
L135
during the quarter or the IRS DBLA test for its most recent taxable year, as applicable? ...

15.a.
15.b.

1. Report total assets before eliminating intercompany transactions between the consolidated insurance or reinsurance subsidiary and other offices or
consolidated subsidiaries of the reporting bank.

09/2023
06/2020

FFIEC 031
Page 48 of 91
RC-32

Schedule RC-M—Continued
Dollar Amounts in Thousands
Item 16.a and, if appropriate, items 16.b.(1) through 16.b.(3) are to be completed annually in the
December report only.

RCON

Number

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.

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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) loans 2 and the
Federal Reserve PPP Liquidity Facility (PPPLF):
a. Number of PPP loans outstanding ...........................................................................

Amount
N524
MM07

16.b.(2)

MQ52

16.b.(3)

LG26

b. Outstanding balance of PPP loans ........................................................................... LG27
c. Outstanding balance of PPP loans pledged to the PPPLF............................................. LG28
d. Outstanding balance of borrowings from Federal Reserve Banks under the PPPLF with a
remaining maturity of:
(1) One year or less.............................................................................................. LL59
(2) More than one year ......................................................................................... LL60
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 ......................... LL57
18. Money Market Mutual Fund Liquidity Facility (MMLF):
a. Outstanding balance of assets purchased under the MMLF .......................................... LL61
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.......................... LL58

17.a.
Amount

17.b.
17.c.

17.d.(1)
17.d.(2)
17.e.
18.a.
18.b.

16.b.(1)
Number

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 031
Page 50 of 91
RC-34

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 items 11 and 12 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
RCFD

Amount

RCFD

Amount

(Column C)
Nonaccrual

RCFD

Amount

F166
F169

F167
F170

F168
F171

8.a.
8.b.

1406

1407

1403

3505

3506

3507

10.

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Dollar Amounts in Thousands
8. Lease financing receivables:
a. Leases to individuals for household,
family, and other personal expenditures
b. All other leases.................................
9. Total loans and leases (sum of items 1
through 8.b) ........................................
10. Debt securities and other assets
(exclude other real estate owned and other
repossessed assets) .............................
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 losssharing 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 ......
12. Loans and leases reported in items 1
through 8 above that are covered by
loss-sharing agreements with the FDIC:
a. Loans secured by real estate in
domestic offices:
(1) Construction, land development,
and other land loans:
(a) 1– 4 family residential
construction loans ....................
(b) Other construction loans and all
land development and other land
loans .....................................
(2) Secured by farmland .....................
(3) Secured by 1– 4 family residential
properties:
(a) Revolving, open-end loans secured
by 1–4 family residential properties
and extended under lines of credit..
(b) Closed-end loans secured by
1–4 family residential properties:
(1) Secured by first liens ............
(2) Secured by junior liens ..........
(4) Secured by multifamily (5 or more)
residential properties .....................

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

K036

K037

K038

11.

K039

K040

K041

11.a.

K042

K043

K044

11.b.

K102

K103

K104

12.

RCON

K045

K046

K047

12.a.(1)(a)

K048
K051

K049
K052

K050
K053

12.a.(1)(b)
12.a.(2)

K054

K055

K056

12.a.(3)(a)

K057
K060

K058
K061

K059
K062

12.a.(3)(b)(1)
12.a.(3)(b)(2)

K063

K064

K065

12.a.(4)

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

09/2023
03/2017

FFIEC 031
Page 51 of 91
RC-35

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

Amount

K066

RCON

K067

Amount

(Column C)
Nonaccrual

RCON

Amount

K068

12.a.(5)(a)
12.a.(5)(b)

K069

K070

K071

RCFD

K087

K088

K089

12.e.

K102

K103

K104

12. f.

AF
T

Dollar Amounts in Thousands
12. a. (5) Secured by nonfarm nonresidential
properties:
(a) Loans secured by owner-occupied
nonfarm nonresidential properties ....
(b) Loans secured by other nonfarm
nonresidential properties..............
b.- d. Not applicable
e. All other loans and all leases .................
f. Portion of covered loans and leases
included in items 12.a through 12.e
above that is protected by FDIC losssharing agreements.............................

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

09/2023
06/2017

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

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

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

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

Items 18.a and
18.b

RC-M –
Memoranda

MDRM

FFIEC 051
RIADF228
(reported December only)

AF
T

Schedule
RI – Income
Statement

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

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,

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

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

SU –
Supplemental
Information

Item 9.a

Loans and leases covered by FDIC loss-sharing
agreements

RCONFT18

Not Applicable

SU –
Supplemental
Information

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

RCONFT19, RCONFT20,
RCONFT21

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

AF
T

Schedule

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

SU –
Supplemental
Information

Item 9.e

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

RCONK192

Not Applicable

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

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

AF
T

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

Report RCONJ468 and
RCONJ469 as one total
line item

FFIEC 031
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 RCONJ470
and RCONJ471 as
one total line item

Report RCONJ470 and
RCONJ471 as one total line item

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

Report RCONJ470 and
RCONJ471 as one total
line item

File Type	application/pdf
File Modified	2023-06-15
File Created	2022-05-17