Redlined Draft FFIEC 041 Report Form for the Proposed Call Report Revisions Effective Dates Beginning with June 30 2024 v3

FFIEC 041
Draft Reporting Form for Call Report Revisions
Effective Beginning with the
June 30, 2024, Report Date

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The following draft reporting form, which is subject to change,
presents 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.
These proposed revisions are described in the federal banking
agencies’ initial Paperwork Reduction Act (PRA) Federal Register
notices published in the Federal Register on September 28, 2023
(see FIL-53-2023, dated October 2, 2023) and on December 27,
2023 (see FIL-68-2023, dated December 27, 2023).

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As discussed in the agencies’ final PRA Federal Register
notice published on May 22, 2024, 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 May 22, 2024

1

Table of Contents

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Effective as of the June 30, 2024, Report Date
Schedule
Line Item
Description
RC-C—Loans and
Memorandum
Loans restructured in troubled debt restructurings that are in
Lease Financing
items 1.a
compliance with their modified terms (included in Schedule
Receivables
through 1.g
RC-C, Part I, and not reported as past due or nonaccrual in
Schedule RC-N, Memorandum item 1):
RC-N – Past Due and
Memorandum
Loans restructured in troubled debt restructurings included in
Nonaccrual Loans,
items 1.a
Schedule RC-N, items 1 through 7, above (and not
Leases, and Other
through 1.g
reported in Schedule RC-C, Part I, Memorandum item 1):
Assets
RC-O—Other Data for
Memorandum
Portion of loans restructured in troubled debt restructurings
Deposit Insurance
item 16
that are in compliance with their modified terms and are
Assessments
guaranteed or insured by the U.S. government (including the
FDIC) (included in Schedule RC-C, Part I, Memorandum
item 1)

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Effective as of the December 31, 2024, Report Date
Schedule
Line Item
Description
Memorandum
7. Guaranteed by U.S. Government agencies or sponsored
Schedule RC-B –
item 7
agencies included In Schedule RC-B, item 5.b
Securities
Items 9.b.(1)
9.b. Other loans
RC-C, Part I—Loans
(1) Loans for purchasing or carrying securities, including
and Lease Financing
margin loans
Receivables
Memorandum
10. Loans to nondepository financial institutions
RC-C, Part I—Loans
item 10
a. Loans to mortgage credit intermediaries
and Lease Financing
b. Loans to business credit intermediaries
Receivables
c. Loans to private equity funds
d. Loans to consumer credit intermediaries
e. Other loans to nondepository financial institutions
Items 1.e.(2)
1.e.(2) Loans to depository financial institutions 1.e.(3) Loans
Schedule RC-L –
through 1.e.(4) to nondepository financial institutions 1.e.(4) All other
Derivatives and Offunused commitments
Balance Sheet Items
Item 1.e.(3)(a)
1.e.(3) Unused Commitments: Loans to nondepository
Schedule RC-L –
through
financial institutions:
Derivatives and Off1.e.(3)(f)
a. Loans to mortgage credit intermediaries
Balance Sheet Items
b. Loans to business credit intermediaries
c. Loans to private equity funds
d. Loans to consumer credit intermediaries
e. Other loans to nondepository financial institutions
Memorandum
9. Loans to nondepository financial institutions included in
RC-N – Past Due and
item 9
Schedule RC-N, item 7
Nonaccrual Loans,
Leases, and Other
Assets

Pages
4-5

6-7

8

Pages
9-10
11
12-13

14-15
14-15

16-17

2

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 August 31, 2026
Page 1 of 85

Consolidated Reports of Condition and Income for
a Bank with Domestic Offices Only—FFIEC 041
June 30, 2024

(20240630)

Report at the close of business March 31, 2024

(20240331)

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.

(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.

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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

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)
Director (Trustee)

Date of Signature

Director (Trustee)

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Signature of Chief Financial Officer (or Equivalent)

Submission of Reports
Each bank must file its Reports of Condition and Income (Call
Report) data by either:

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(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].

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)

FDIC Certificate Number

Zip Code (RSSD 9220)

Legal Entity Identifier (LEI)

(RSSD 9050)

55.56

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

The estimated average burden associated with this information collection is 54.60 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.
03/2024
06/2024

3

FFIEC 041
Page 24 of 85
RC-9

Schedule RC-C—Continued
Part I—Continued
(Column B)
To Be Completed
by All Banks

(Column A)
To Be Completed
by Banks with
$300 Million or More
in Total Assets1
RCON

Amount

RCON

Amount

J454
J464

9.a.
9.b.

1545
J451

9.b.(1)
9.b.(2)
10.

2165

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Dollar Amounts in Thousands
9. Loans to nondepository financial institutions and other loans:
a. Loans to nondepository financial institutions ..................................
b. Other loans.............................................................................
(1) Loans for purchasing or carrying securities
(secured and unsecured) .......................................................
(2) All other loans (exclude consumer loans) .................................
10. Lease financing receivables (net of unearned income) ......................
a. Leases to individuals for household, family, and other personal
expenditures (i.e., consumer leases) ..........................................
b. All other leases ......................................................................
11. LESS: Any unearned income on loans reflected in items 1-9 above .....
12. Total loans and leases held for investment and held for sale
(sum of items 1 through 10 minus item 11)
(must equal Schedule RC, sum of items 4.a and 4.b) ........................

F162
F163

2123

10.a.
10.b.
11.

2122

12.

Loan modifications to borrowers experiencing financial difficulty

Memoranda

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Dollar Amounts in Thousands
1. Loans restructured in troubled debt restructurings that are in compliance with their modified
terms (included in Schedule RC-C, Part I, and not reported as past due or nonaccrual in
Schedule RC-N, 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 .................................................................................

RCON

Amount

K158
K159
F576

M.1.a.(1)
M.1.a.(2)
M.1.b.
M.1.c.

K160
K161

M.1.d.(1)
M.1.d.(2)
M.1.e.

K162
K256

Memorandum items 1.e.(1) and (2) are to be completed by banks with $300 million or more
in total assets1 (sum of Memorandum items 1.e(1) and (2) must equal Memorandum
item 1.e):
(1) To U.S. addressees (domicile) ............................................... K163
(2) To non-U.S. addressees (domicile) ......................................... K164
f. All other loans (include loans to individuals
for household,
family, experiencing
and other personal
loan modifications
to borrowers
financial difficulty
expenditures) .......................................................................................................... K165

M.1.e.(1)
M.1.e.(2)
M.1. f.

Itemize loan categories included in Memorandum item 1.f, above that exceed 10 percent
of total loans restructured in troubled debt restructurings that are in compliance with their
modified terms (sum of Memorandum items 1.a through 1.e plus 1.f):
(1) Loans secured by farmland ................................................... K166
(2) and (3) Not applicable

M.1. f.(1)

1. The $300 million asset-size test is based on the total assets reported on the June 30, 2023, Report of Condition.

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FFIEC 041
Page 25 of 85
RC-10

Schedule RC-C—Continued
Part I—Continued
Memoranda—Continued
Dollar Amounts in Thousands RCON
1. f. (4) Loans to individuals for household, family, and other
personal expenditures:
(a) Credit cards .............................................................. K098
(b) Automobile loans ....................................................... K203
(c) Other (includes revolving credit plans other than credit
cards and other consumer loans) ................................... K204

Amount

RCON

Amount

M.1. f.(4)(a)
M.1. f.(4)(b)
M.1. f.(4)(c)

Memorandum item 1.f.(5) is to be completed by:
• Banks with $300 million or more in total assets
• 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 loan modifications to borrowers experiencing financial difficulty

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1

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(5) Loans to finance agricultural production and other loans to
farmers included in Schedule RC-C, Part I,
Memorandum item 1.f, above............................................ K168
g. Total loans restructured in troubled debt restructurings that are in compliance with their
modified terms (sum of Memorandum items 1.a.(1) through 1.e plus 1.f) .........................
2. Maturity and repricing data for loans and leases (excluding those in nonaccrual status):
a. Closed-end loans secured by first liens on 1– 4 family residential properties (reported in
Schedule RC-C, Part I, item 1.c.(2)(a), column B) with a remaining maturity or next
repricing date of:2, 3
(1) Three months or less .......................................................................................
(2) Over three months through 12 months .................................................................
(3) Over one year through three years .....................................................................
(4) Over three years through five years ....................................................................
(5) Over five years through 15 years ........................................................................
(6) Over 15 years ................................................................................................
b. All loans and leases (reported in Schedule RC-C, Part I, items 1 through 10, column B
above) EXCLUDING closed-end loans secured by first liens on 1–4 family residential
properties (reported in Schedule RC-C, Part I, item 1.c.(2)(a), column B, above) with a
remaining maturity or next repricing date of:2, 4
(1) Three months or less .......................................................................................
(2) Over three months through 12 months .................................................................
(3) Over one year through three years ......................................................................
(4) Over three years through five years.....................................................................
(5) Over five years through 15 years ........................................................................
(6) Over 15 years .................................................................................................
c. Loans and leases (reported in Schedule RC-C, Part I, items 1 through 10, column B, above)
with a REMAINING MATURITY of one year or less (excluding those in nonaccrual status) ....

M.1. f.(5)

HK25

M.1.g.

A564
A565

M.2.a.(1)
M.2.a.(2)
M.2.a.(3)
M.2.a.(4)
M.2.a.(5)
M.2.a.(6)

A566
A567
A568
A569

A570

A574
A575

M.2.b.(1)
M.2.b.(2)
M.2.b.(3)
M.2.b.(4)
M.2.b.(5)
M.2.b.(6)

A247

M.2.c.

A571
A572
A573

1. The $300 million asset-size test and the 5 percent of total loans test are based on the total assets and total loans reported on the June 30, 2023,
Report of Condition.
2. Report fixed-rate loans and leases by remaining maturity and floating rate loans by next repricing date.
3. Sum of Memorandum items 2.a.(1) through 2.a.(6) plus total nonaccrual closed-end loans secured by first liens on 1– 4 family residential properties
included in Schedule RC-N, item 1.c.(2)(a), column C, must equal total closed-end loans secured by first liens on 1– 4 family residential properties
from Schedule RC-C, Part I, item 1.c.(2)(a), column B.
4. Sum of Memorandum items 2.b.(1) through 2.b.(6), plus total nonaccrual loans and leases from Schedule RC-N, item 9, column C, minus nonaccrual
closed-end loans secured by first liens on 1– 4 family residential properties included in Schedule RC-N, item 1.c.(2)(a), column C, must equal total
loans and leases from Schedule RC-C, Part I, sum of items 1 through 10, column B, minus total closed-end loans secured by first liens on 1– 4 family
residential properties from Schedule RC-C, Part I, item 1.c.(2)(a), column B.

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FFIEC 041
Page 47 of 85
RC-32

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

Loan modifications to borrowers experiencing financial difficulty
RCON

Amount

RCON

Amount

(Column C)
Nonaccrual

RCON

Amount

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Dollar Amounts in Thousands
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 ................

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

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.

K121
K124

K122
K125

M.1.e.(1)
M.1.e.(2)

K127

K128

M.1. f.

K132

M.1. f.(1)

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Memorandum items 1.e.(1) and (2) are to be
completed by banks with $300 million or more in
total assets (sum of Memorandum items 1.e.(1)
and (2) must equal Memorandum item 1.e):1

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(1) To U.S. addressees (domicile) .............. K120
(2) To non-U.S. addressees (domicile) ........ K123
f. All other loans (include loans to
individuals for household, family, and
other personal expenditures) ..................... K126

Itemize loan categories included in loan modifications to borrowers experiencing financial difficulty
Memorandum item 1.f, above that exceed
10 percent of total loans restructured in troubled debt restructurings that are past due 30
days or more or in nonaccrual status (sum of
Memorandum items 1.a through 1.e plus 1.f,
columns A through C):
(1) Loans secured by farmland .................. K130
(2) and (3) Not applicable

K131

1. The $300 million asset-size test is based on the total assets reported on the June 30, 2023, Report of Condition.

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FFIEC 041
Page 48 of 85
RC-33

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

RCON

Amount

(Column C)
Nonaccrual

RCON

Amount

K275

K276

K278

K279

M.1. f.(4)(a)
M.1. f.(4)(b)

K281

K282

M.1. f.(4)(c)

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Dollar Amounts in Thousands RCON
1.f. (4) Loans to individuals for household,
family, and other personal expenditures:
(a) Credit cards ................................ K274
(b) Automobile loans ......................... K277
(c) Other (includes revolving credit
plans other than credit cards
and other consumer loans)............. K280

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

Memorandum item 1.f.(5) is to be
completed by:1
• Banks with $300 million or more in
total assets
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

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(5) Loans to finance agricultural production and other loans to farmers
included in Schedule RC-N,
K139
K140
Memorandum item 1.f, above .......... K138
1.g. Total loans restructured in troubled debt
restructurings included in Schedule
loan modifications to borrowers experiencing financial difficulty
RC-N, items 1 through 7, above (sum of
Memorandum items 1.a.(1) through 1.e
HK27
HK28
plus 1.f)2 ............................................ HK26
2. Loans to finance commercial real estate,
construction, and land development activities
(not secured by real estate) included in
6559
6560
Schedule RC-N, items 4 and 7, above ........ 6558
3. Memorandum items 3.a through 3.d are to
be completed by banks with $300 million or
more in total assets:1
a. Loans secured by real estate to non-U.S.
addressees (domicile) (included in
1249
1250
Schedule RC-N, item 1, above).............. 1248
b. Loans to and acceptances of foreign
banks (included in Schedule RC-N, item
5381
5382
2, above)........................................... 5380
c. Commercial and industrial loans to nonU.S. addressees (domicile) included in
1255
1256
Schedule RC-N, item 4, above............... 1254

M.1. f.(5)

M.1.g.

M.2.

M.3.a.

M.3.b.

M.3.c.

1. The $300 million asset-size test and the 5 percent of total loans test are based on the total assets and total loans reported on the
June 30, 2023, Report of Condition.
2. Exclude amounts reported in Memorandum items 1.e.(1), 1.e.(2), and 1.f.(1) through 1.f.(5) when calculating the total in Memorandum item 1.g.

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FFIEC 041
Page 53 of 85
RC-38

Schedule RC-O—Continued
Memoranda—Continued
Dollar Amounts in Thousands
Memorandum item 16 is to be completed by “large institutions” and “highly complex institutions”
loan modifications to borrowers experiencing financial difficulty
as defined in FDIC regulations.
16. Portion of loans restructured in troubled debt restructurings that are in compliance with their
modified terms and are guaranteed or insured by the U.S. government (including the FDIC)
(included in Schedule RC-C, Part I, Memorandum item 1) ..................................................

RCON

Amount

L189

M.16.

L194
L195

M.17.a.
M.17.b.
M.17.c.
M.17.d.

Memorandum item 17 is to be completed on a fully consolidated basis by those “large institutions”
and “highly complex institutions” as defined in FDIC regulations that own another insured depository institution.

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17. Selected fully consolidated data for deposit insurance assessment purposes:
a. Total deposit liabilities before exclusions (gross) as defined in Section 3(l) of the Federal
Deposit Insurance Act and FDIC regulations.................................................................
b. Total allowable exclusions, including interest accrued and unpaid on allowable exclusions ............
c. Unsecured “Other borrowings” with a remaining maturity of one year or less .......................
d. Estimated amount of uninsured deposits, including related interest accrued and unpaid ............

L196

D

R

L197

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FFIEC 041
Page 22 of 85
RC-7

Schedule RC-B—Continued
Memoranda—Continued
Held-to-maturity
(Column A)
Amortized Cost
Amount

RCON

Amount

(Column C)
Amortized Cost
RCON

Amount

(Column D)
Fair Value
RCON

Amount

B838

B839

B840

B841

B842
B846

B843
B847

B844
B848

B845
B849

B850

B851

B852

B853

M.5.a.
M.5.b.
M.5.c.
M.5.d.

B854
B858

B855
B859

B856
B860

B857
B861

M.5.e.
M.5. f.

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5. Asset-backed securities
(ABS) (for each column,
sum of Memorandum
items 5.a through 5.f
must equal Schedule
RC-B, item 5.a):
a. Credit card
receivables ................
b. Home equity lines........
c. Automobile loans.........
d. Other consumer loans ..
e. Commercial and
industrial loans ...........
f. Other ........................
6. Structured financial products by underlying collateral or reference assets
(for each column, sum of
Memorandum items 6.a
through 6.g must equal
Schedule RC-B, item 5.b:
a. Trust preferred
securities issued by
financial institutions ......
b. Trust preferred securities
issued by real estate
investment trusts ..........
c. Corporate and similar
loans .........................
d. 1–4 family residential
MBS issued or guaranteed by U.S.
Government-sponsored
enterprises (GSEs) .......
e. 1–4 family residential
MBS not issued or
guaranteed by GSEs.....
f. Diversified (mixed)
pools of structured
financial products .........
g. Other collateral or
reference assets ..........

RCON

(Column B)
Fair Value

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Dollar Amounts in Thousands
Memorandum items 5.a
through 5.f and 6.a through
6.g are to be completed by
banks with $10 billion or more
in total assets.1

Available-for-sale

G349

G350

G351

M.6.a.

G352

G353

G354

G355

M.6.b.

G356

G357

G358

G359

M.6.c.

G360

G361

G362

G363

M.6.d.

G364

G365

G366

G367

M.6.e.

G368

G369

G370

G371

M.6. f.

G372

G373

G374

G375

M.6.g.

D

G348

Insert A
1. The $10 billion asset-size test is based on the total assets reported on the June 30, 2023, Report of Condition.
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Insert A – Schedule RC-B

Held‐to‐maturity 
(Column A) 
(Column B) 
Amortized Cost 
Fair Value 
Dollar Amounts in Thousands 

Available‐for‐sale
(Column C) 
(Column D) 
Amortized Cost 
Fair Value 

RCON  Amount  RCON  Amount  RCON  Amount  RCON  Amount

XXXX   

XXXX 

XXXX 

M.7

D

R

AF
T

7. Guaranteed by U.S.
Government agencies or
sponsored agencies included
in Schedule RC‐B, item 5.b………….  XXXX 

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FFIEC 041
Page 24 of 85
RC-9

Schedule RC-C—Continued
Part I—Continued
(Column B)
To Be Completed
by All Banks

(Column A)
To Be Completed
by Banks with
$300 Million or More
in Total Assets1
RCON

Amount

RCON

Amount

J454
J464

9.a.
9.b.

1545
J451

9.b.(1)
9.b.(2)
10.

2165

AF
T

Dollar Amounts in Thousands
9. Loans to nondepository financial institutions and other loans:
a. Loans to nondepository financial institutions ..................................
b. Other loans.............................................................................
(1) Loans for purchasing or carrying securities
, including margin loans
(secured and unsecured) .......................................................
(2) All other loans (exclude consumer loans) .................................
10. Lease financing receivables (net of unearned income) ......................
a. Leases to individuals for household, family, and other personal
expenditures (i.e., consumer leases) ..........................................
b. All other leases ......................................................................
11. LESS: Any unearned income on loans reflected in items 1-9 above .....
12. Total loans and leases held for investment and held for sale
(sum of items 1 through 10 minus item 11)
(must equal Schedule RC, sum of items 4.a and 4.b) ........................

F162
F163

2123

10.a.
10.b.
11.

2122

12.

Loan modifications to borrowers experiencing financial difficulty*

Memoranda

D

R

Dollar Amounts in Thousands
1. Loans restructured in troubled debt restructurings that are in compliance with their modified
terms (included in Schedule RC-C, Part I, and not reported as past due or nonaccrual in
Schedule RC-N, 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 .................................................................................

RCON

Amount

K158
K159
F576

M.1.a.(1)
M.1.a.(2)
M.1.b.
M.1.c.

K160
K161

M.1.d.(1)
M.1.d.(2)
M.1.e.

K162
K256

Memorandum items 1.e.(1) and (2) are to be completed by banks with $300 million or more
in total assets1 (sum of Memorandum items 1.e(1) and (2) must equal Memorandum
item 1.e):
(1) To U.S. addressees (domicile) ............................................... K163
(2) To non-U.S. addressees (domicile) ......................................... K164
f. All other loans (include loans to individuals
for household,
family, experiencing
and other personal
loan modifications
to borrowers
financial difficulty*
expenditures) .......................................................................................................... K165

M.1.e.(1)
M.1.e.(2)
M.1. f.

Itemize loan categories included in Memorandum item 1.f, above that exceed 10 percent
of total loans restructured in troubled debt restructurings that are in compliance with their
modified terms (sum of Memorandum items 1.a through 1.e plus 1.f):
(1) Loans secured by farmland ................................................... K166
(2) and (3) Not applicable

M.1. f.(1)

1. The $300 million asset-size test is based on the total assets reported on the June 30, 2023, Report of Condition.
*The loan modification to borrowers experiencing financial difficulty revisions are effective as of the June 30, 2024, report date.
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FFIEC 041
Page 26 of 85
RC-11

Schedule RC-C—Continued
Part I—Continued
Memoranda—Continued
Dollar Amounts in Thousands RCON
3. Loans to finance commercial real estate, construction, and land development activities
(not secured by real estate) included in Schedule RC-C, Part I, items 4 and 9, column B1 .. 2746
4. Adjustable-rate closed-end loans secured by first liens on 1–4 family residential properties
(included in Schedule RC-C, Part I, item 1.c.(2)(a), column B) ..................................... 5370
5. To be completed by banks with $300 million or more in total assets:2
Loans secured by real estate to non-U.S. addressees (domicile)
(included in Schedule RC-C, Part I, items 1.a through 1.e, column B)............................ B837

Amount

M.3.
M.4.

M.5.

AF
T

Memorandum item 6 is to be completed by banks that (1) together with affiliated institutions,
have outstanding credit card receivables (as defined in the instructions) that exceed $500
million as of the report date or (2) are credit card specialty banks as defined for Uniform
Bank Performance Report purposes.
6. Outstanding credit card fees and finance charges included in Schedule RC-C, Part I,
item 6.a
7. Not applicable

C391

M.6.

Memorandum item 8.a is to be completed by all banks semiannually in the June and
December reports only.

8. Closed-end loans with negative amortization features secured by 1–4 family
residential properties:
a. Total amount of closed-end loans with negative amortization features secured by 1–4 family
residential properties (included in Schedule RC-C, Part I, items 1.c.(2)(a) and (b))............ F230

M.8.a.

R

Memorandum items 8.b and 8.c are to be completed semiannually in the June and
December reports only by banks that had closed-end loans with negative amortization
features secured by 1–4 family residential properties (as reported in Schedule RC-C, Part I,
Memorandum item 8.a) as of the preceding December 31 report date, that exceeded the
lesser of $100 million or 5 percent of total loans and leases held for investment and held
for sale (as reported in Schedule RC-C, Part I, item 12, column B).

D

b. Total maximum remaining amount of negative amortization contractually permitted on
closed-end loans secured by 1–4 family residential properties.................................... F231
c. Total amount of negative amortization on closed-end loans secured by 1–4 family residential
properties included in the amount reported in Memorandum item 8.a above..................... F232
9. Loans secured by 1–4 family residential properties in process of foreclosure
(included in Schedule RC-C, Part I, items 1.c.(1), 1.c.(2)(a), and 1.c.(2)(b)) ....................... F577
10. and 11. Not applicable

M.8.b.
M.8.c.
M.9.

Insert B

1. Exclude loans secured by real estate that are included in Schedule RC-C, Part I, items 1.a through 1.e, column B.
2. The $300 million asset-size test is based on the total assets reported on the June 30, 2023, Report of Condition.
tests are

12

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Insert B
Memorandum items 10.a through 10.e are to be completed by banks with $10 billion or more in total
assets.2

Dollar Amounts in Thousands
10. Loans to nondepository financial institutions:
a. Loans to mortgage credit intermediaries………………………………...

RCON

M.10.a
M.10.b
M.10.c
M.10.d
M.10.e

D

R

AF
T

XXXX
b. Loans to business credit intermediaries………………………………… XXXX
c. Loans to private equity funds……………………………………………... XXXX
d. Loans to consumer credit intermediaries……………………………….. XXXX
e. Other loans to nondepository financial institutions…………………….. XXXX

Amount

13

FFIEC 041
Page 38 of 85
RC-23

Schedule RC-L—Derivatives and Off-Balance-Sheet Items
Please read carefully the instructions for the preparation of Schedule RC-L. Some of the amounts reported in Schedule RC-L
are regarded as volume indicators and not necessarily as measures of risk.
Dollar Amounts in Thousands RCON
1. Unused commitments:
a. Revolving, open-end lines secured by 1– 4 family residential properties, e.g., home
equity lines ............................................................................................................ 3814

Amount

1.a.

Item 1.a.(1) is to be completed for the December report only.
(1) Unused commitments for reverse mortgages outstanding that are held for investment
(included in item 1.a. above) ................................................................................... HT72
b. Credit card lines...................................................................................................... 3815

1.a.(1)
1.b.

AF
T

Items 1.b.(1) and 1.b.(2) are to be completed semiannually in the June and December
reports only by banks with either $300 million or more in total assets or $300 million or more
in credit card lines 1 (sum of items 1.b.(1) and 1.b.(2) must equal item 1.b).

(1) Unused consumer credit card lines ........................................................................
(2) Other unused credit card lines...............................................................................
c. Commitments to fund commercial real estate, construction, and land development loans:
(1) Secured by real estate:
(a) 1–4 family residential construction loan commitments ...........................................
(b) Commercial real estate, other construction loan, and land development loan
commitments ................................................................................................
(2) NOT secured by real estate ..................................................................................
d. Securities underwriting .............................................................................................
e. Other unused commitments:
(1) Commercial and industrial loans ............................................................................
Insert C
(2) Loans to financial institutions ................................................................................
(3) All other unused commitments ..............................................................................
(4)
2. Financial standby letters of credit...................................................................................

J455
J456

1.b.(1)
1.b.(2)

F164

1.c.(1)(a)

F165
6550

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

3817
J457

1.e.(1)
1.e.(2)
(4)
1.e.(3)
2.

J458
J459
3819

R

Item 2.a is to be completed by banks with $1 billion or more in total assets.1

a. Amount of financial standby letters of credit conveyed to others........ 3820
3. Performance standby letters of credit ............................................................................. 3821

2.a.
3.

Item 3.a is to be completed by banks with $1 billion or more in total assets.1

D

a. Amount of performance standby letters of credit conveyed to others ...... 3822
4. Commercial and similar letters of credit........................................................................... 3411
5. Not applicable
6. Securities lent and borrowed:
a. Securities lent (including customers' securities lent where the customer is indemnified against
loss by the reporting bank) ......................................................................................... 3433
b. Securities borrowed................................................................................................. 3432

7. Credit derivatives:
a. Notional amounts:
(1) Credit default swaps ...........................
(2) Total return swaps ..............................
(3) Credit options ....................................
(4) Other credit derivatives ........................

(Column A)
Sold Protection
RCON

Amount

3.a.
4.

6.a.
6.b.

(Column B)
Purchased Protection
RCON

C968

C969

C970
C972
C974

C971
C973
C975

Amount

7.a.(1)
7.a.(2)
7.a.(3)
7.a.(4)

1. The asset-size tests and the $300 million credit card lines test are based on the total assets and credit card lines reported on the
June 30, 2023, Report of Condition.

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Insert C

Dollar Amounts in Thousands RCON
(2) Loans to depository financial institutions………………………………… XXXX
(3) Loans to nondepository financial institutions……………………………

XXXX

Amount
1.e.(2)
1.e.(3)

Items 1.e.(3)(a) through 1.e.(3)(e) are to be completed by banks with
$10 billion or more in total assets.1
(a) Loans to mortgage credit intermediaries……………………………….

1.e.(3)(a)
1.e.(3)(b)

AF
T

XXXX
(b) Loans to business credit intermediaries……………………………...… XXXX
(c) Loans to private equity funds…………………………………………….. XXXX
(d) Loans to consumer credit intermediaries………………………………. XXXX
(e) Other loans to nondepository financial institutions……………………. XXXX

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

D

R

1.e.(3)(e)

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FFIEC 041
Page 49 of 85
RC-34

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

Dollar Amounts in Thousands RCON
3.d. Leases to individuals for household, family,
and other personal expenditures (included
in Schedule RC-N, item 8, above)................ F166
Memorandum item 4 is to be completed by:

RCON

F167

Amount

(Column C)
Nonaccrual

RCON

Amount

F168

M.3.d.

1

banks with $300 million or more in total
assets
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:

AF
T

•
•

Amount

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

4. Loans to finance agricultural production and
other loans to farmers (included in Schedule
RC-N, item 7, above) .................................. 1594
5. Loans and leases held for sale (included in
Schedule RC-N, items 1 through 8, above) ...... C240

1597

1583

M.4.

C241

C226

M.5.

RCON

6. Not applicable

Amount

Memorandum items 7 and 8 are to be completed semiannually in the June and
December reports only.

Insert D

R

7. Additions to nonaccrual assets during the previous six months ............................................ C410
8. Nonaccrual assets sold during the previous six months ...................................................... C411

M.7.
M.8.

D

1. The $300 million asset-size test and the 5 percent of total loans test are based on the total assets and total loans reported on the
June 30, 2023, Report of Condition.

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

RCON Amount RCON
XXXX

XXXX

Amount

(Column C)
Nonaccrual

RCON Amount
XXXX

M.9.

D

R

AF
T

Dollar Amounts in Thousands
9. Loans to nondepository financial
institutions included in Schedule RC-N, item 7

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

17

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