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pdfFFIEC 041
Draft Reporting Form for Call Report Revisions
Proposed to Take Effect September 30, 2023
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The following draft reporting form, which is subject to change,
present the pages from the FFIEC 041 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 041 Call Report, with certain
modifications.
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The initial and final PRA Federal Register notices and
draft redlined instructions for these proposed revisions to
the FFIEC 041 Call Report are available on the FFIEC
webpage for the FFIEC 041 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
7
8
5-6
Money Market Mutual Fund Liquidity Facility (MMLF):
9
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
10
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
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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))
Reverse mortgages in domestic offices
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Schedule
RI – Income Statement
11-12
13
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 87
Consolidated Reports of Condition and Income for
a Bank with Domestic Offices Only—FFIEC 041
September
30, 2023
Report at the close of business June
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 banks with domestic offices only
and total consolidated assets of less than $100 billion, except
those banks that file the FFIEC 051, and those banks that are
advanced approaches institutions for regulatory capital purposes
that are required to file the FFIEC 031.
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.
(RCON 9999)
I, the undersigned CFO (or equivalent) of the named bank, attest
that the Reports of Condition and Income (including the supporting
Director (Trustee)
Date of Signature
Submission of Reports
Director (Trustee)
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Signature of Chief Financial Officer (or Equivalent)
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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
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)
State Abbreviation (RSSD 9200)
(RSSD 9050)
Zip Code (RSSD 9220)
Legal Entity Identifier (LEI)
54.60
(Report only if your institution already has an LEI.) (RCON 9224)
The estimated average burden associated with this information collection is 55.53 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.
06/2022
09/2023
FFIEC 041
Page 7 of 87
RI-3
Schedule RI—Continued
Memoranda
Dollar Amounts in Thousands RIAD
1. Interest expense incurred to carry tax-exempt securities, loans, and leases acquired after
August 7, 1986, that is not deductible for federal income tax purposes ................................ 4513
Memorandum item 2 is to be completed by banks with $1 billion or more in total assets
Year-to-date
Amount
M.1.
1
2. Income from the sale and servicing of mutual funds and annuities
(included in Schedule RI, item 8) .................................................................................
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) .................................................................................
8431
M.2.
4313
M.3.
4507
M.4.
Number
4150
M.5.
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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 push down accounting this calendar year, report the date
of the institution's acquisition (see instructions)2 .............................................................
8. Not applicable
Amount
4024
RIAD
9106
M.6.
Date
M.7.
Memorandum items 9.a and 9.b are to be completed by banks with $10 billion or more
in total assets.1
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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 ................................................. C889
b. Net gains (losses) on credit derivatives held for purposes other than trading ..................... C890
Amount
M.9.a.
M.9.b.
D
Memorandum item 10 is to be completed by banks with $300 million or more in total assets.1
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?.............................................................................................
A251
RIAD Yes
A530
M.10.
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 semiannually in the June
and December reports 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))..........................................
F228
M.12.
12. Not applicable
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.
09/2023
03/2022
FFIEC 041
Page 28 of 87
RC-12
Schedule RC-C—Continued
Part I—Continued
Memoranda—Continued
(Column A)
Fair Value of Acquired
Loans and Leases at
Acquisition Date
Dollar Amounts in Thousands
RCON
Amount
(Column C)
Best Estimate at
Acquisition Date of
Contractual Cash Flows
Not Expected to be
Collected
(Column B)
Gross Contractual
Amounts Receivable
at Acquisition Date
RCON
Amount
RCON
Amount
Memorandum items 12.a, 12.b, 12.c, and 12.d
are to be completed semiannually in the June
and December reports only.
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12. Loans (not subject to the requirements of
FASB ASC 310-30 (former AICPA
Statement of Position 03-3)) and leases
held for investment that were acquired in
business combinations with acquisition
dates in the current calendar year:1
a. Loans secured by real estate ....................
b. Commercial and industrial loans ...............
c. Loans to individuals for household, family,
and other personal expenditures .................
d. All other loans and all leases.....................
G091
G092
G093
G094
G095
G096
M.12.a.
M.12.b.
G097
G100
G098
G099
G102
M.12.c.
M.12.d.
G101
Dollar Amounts in Thousands
RCON
Amount
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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, 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.
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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, 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)(b)) ..................................................................... G377
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 .............................................................................
PR04
J466
M.15.a.(1)
M.15.a.(2)
J467
Number
J468
PR05
J469
1. Institutions that have adopted ASU 2016-13 should report only loans held for investment not considered purchased credit-deteriorated
in Memorandum item 12.
M.15.b.(1)
M.15.b.(2)
09/2023
03/2022
FFIEC 041
Page 29 of 87
RC-13
Schedule RC-C—Continued
Part I—Continued
Memoranda—Continued
Dollar Amounts in Thousands RCON
15. c. Principal amount of reverse mortgage originations that have been sold during the year:
J470
(1) Home Equity Conversion Mortgage (HECM) reverse mortgages ................................... PR06
(2) Proprietary reverse mortgages ............................................................................. J471
Amount
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 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.
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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
M.17.a.
Amount
M.17.b.
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b. Outstanding balance of Section 4013 loans ................................................................ LG25
Number
09/2023
03/2021
FFIEC 041
Page 36 of 87
RC-20
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
d. 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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2
RCON
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
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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.
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Schedule RC-G—Other Liabilities
Dollar Amounts in Thousands
1. a. Interest accrued and unpaid on deposits ............................................................................
b. Other expenses accrued and unpaid (includes accrued income taxes payable)...........................
2. Net deferred tax liabilities2 ...................................................................................................
3. Allowance for credit losses on off-balance-sheet credit exposures3 ..............................................
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) ...........................................
1
RCON
Amount
3645
3646
3049
B557
1.a.
1.b.
2.
3.
2938
4.
4.a.
4.b.
4.c.
4.d.
4.e.
4. f.
4.g.
4.h.
5.
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.
09/2023
03/2023
03/2020
FFIEC 041
Page 45 of 87
RC-29
Schedule RC-M—Continued
Amount
RCON
K169
K170
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)
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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:
(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) through (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 ............................................
(2) Farmland ..............................................................................................
(3) 1–4 family residential properties ................................................................
(4) Multifamily (5 or more) residential properties.................................................
(5) ofNonfarm
nonresidential
..............................................................
13. Portion
covered other
real estate properties
owned included
in Schedule
RC, item(6)
7 that
protected by FDIC loss-sharing agreements
Notisapplicable
(7) Portion of covered other real estate owned included in items 13.b.(1) through (5)
above that is protected by FDIC loss-sharing agreements ...............................
c. Debt securities (included in Schedule RC, items 2.a and 2.b) ................................
d. Other assets (exclude FDIC loss-sharing indemnification assets) ...........................
K183
13.a.(5)
K187
K188
K189
K190
K191
13.b.(1)
13.b.(2)
13.b.(3)
13.b.(4)
13.b.(5)
K192
J461
J462
13.b.(7) 13.
13.c.
13.d.
Items 14.a and 14.b are to be completed annually in the December report only.
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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 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
L133
15.a.
Yes
L135
No
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
06/2018
FFIEC 041
Page 46 of 87
RC-30
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.
Amount
N524
MM07
16.b.(2)
MQ52
16.b.(3)
LG26
17.a.
Amount
LG27
LG28
17.b.
17.c.
LL59
LL60
17.d.(1)
17.d.(2)
LL57
17.e.
LL61
18.a.
LL58
18.b.
D
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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 ................
16.b.(1)
Number
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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) loans2 and
the Federal Reserve PPP Liquidity Facility (PPPLF):
a. Number of PPP loans outstanding ..........................................................................
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)).
03/2022
09/2023
FFIEC 041
Page 48 of 87
RC-32
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
RCON
Amount
(Column C)
Nonaccrual
RCON
R
D
Amount
K037
K038
11.
K040
K041
11.a.
K043
K044
11.b.
K103
K104
12.
K046
K047
12.a.(1)(a)
K049
K052
K050
K053
12.a.(1)(b)
12.a.(2)
K055
K056
12.a.(3)(a)
K058
K061
K059
K062
12.a.(3)(b)(1)
12.a.(3)(b)(2)
K064
K065
12.a.(4)
K067
K068
12.a.(5)(a)
K070
K071
12.a.(5)(b)
K088
K089
12.e.
K103
K104
12. f.
AF
T
Dollar Amounts in Thousands RCON
Amount
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............................ K036
a. Guaranteed portion of loans and
leases included in item 11 above,
excluding rebooked "GNMA loans" ......... K039
b. Rebooked "GNMA loans" that have
been repurchased or are eligible for
repurchase included in item 11 above ........ K042
Portion of covered loans
12. Loans and leases reported in items 1
and leases reported in
through 8 above that are covered by
item 9 above that is
loss-sharing agreements with the FDIC: protected by loss-sharing
a. Loans secured by real estate:
agreements with the FDIC
(1) Construction, land development,
K102
and other land loans:
(a) 1–4 family residential
construction loans ...................... K045
(b) Other construction loans and all
land development and other land
loans ....................................... K048
(2) Secured by farmland ....................... K051
(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 ...... K054
(b) Closed-end loans secured by
1–4 family residential properties:
(1) Secured by first liens .............. K057
(2) Secured by junior liens ........... K060
(4) Secured by multifamily (5 or more)
residential properties ...................... K063
(5) Secured by nonfarm nonresidential
properties:
(a) Loans secured by owner-occupied
nonfarm nonresidential properties...... K066
(b) Loans secured by other nonfarm
nonresidential properties .............. K069
b. through d. Not applicable
e. All other loans and all leases................. K087
f. Portion of covered loans and leases
included in items 12.a through 12.e
above that is protected by FDIC losssharing agreements ............................ K102
(Column B)
Past due 90
days or more
and still
accruing
09/2023
03/2017
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
Items 12.a
through 12.e
R
RC-N – Past Due
and Nonaccrual
Loans, Leases,
and Other 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 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
D
Items 18.a and
18.b
AF
Note: Item 13.b.(7) will be retained and renumbered
to item 13.
RC-M –
Memoranda
MDRM
FFIEC 051
RIADF228
(reported December only)
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
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,
Appendix A: Statutorily Mandated Full Review Line Items to be Removed
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
D
R
AF
Line Item
T
MDRM
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
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
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)
FFIEC 051
Report RCONJ466 and
RCONJ467 as one total line
item
MDRM
FFIEC 041
Report RCONJ466
and RCONJ467 as
one total line item
T
RC-C – Loans and
Lease Financing
Receivables, Part I
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
Report RCONJ468 and
RCONJ469 as one total
line item
AF
Line Item
Memorandum
item 15a.
(collected
December
report on all 3
report forms)
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
D
R
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 | 2018-07-02 |