Redlined Draft FFIEC 051 Report Form for the Proposed Call Report Revisions Effective Dates Beginning with June 30 2024 v2

FFIEC 051
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 051 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 051 Call Report with certain
modifications.

D

The initial and final PRA Federal Register notices and draft
redlined instructions for these proposed revisions to the FFIEC
051 Call Report are available on the FFIEC webpage for the
FFIEC 051 Call Report.

Draft as of May 22, 2024

1

Table of Contents 

Effective as of the June 30, 2024, Report Date 
Schedule 
Line Item 
RC‐C—Loans and Lease 
Memorandum 
Financing Receivables 
items 1.a 
through 1.g 

Items 8.a 
through 8.c 
RC‐N – Past Due and 
Memorandum 
Loans restructured in troubled debt restructurings included in 
Nonaccrual Loans, Leases,  items 1.a 
Schedule RC‐N, items 1 through 7, above (and not 
and Other Assets 
through 1.g 
reported in Schedule RC‐C, Part I, Memorandum item 1): 

Effective as of the December 31, 2024, Report Date 
Schedule 
Line Item 
Description 

Memorandum 
item 7 
Items 1.e.(2) 
through 1.e.(4) 
Memorandum 
item 9 

7. Guaranteed by U.S. Government agencies or sponsored 
agencies included In Schedule RC‐B, item 5.b 
1.e.(2) Loans to depository financial institutions 1.e.(3) 
Loans to nondepository financial    institutions 1.e.(4) All 
other unused commitments 
9. Loans to nondepository financial institutions included in 
Schedule RC‐N, item 7 

Pages 
4 

5 
6‐7 

Pages 
8‐9 
10‐11 

12‐13 

D

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Schedule RC‐B – 
Securities 
Schedule RC‐L – 
Derivatives and Off‐ 
Balance Sheet Items 
RC‐N – Past Due and 
Nonaccrual Loans, 
Leases, and Other 
Assets 

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RC‐M – Memoranda 

Description 
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): 
Internet website addresses and physical office trade names: 

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 65

Consolidated Reports of Condition and Income for
a Bank with Domestic Offices Only and Total Assets
Less than $5 Billion—FFIEC 051
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 assets less than $5 billion, except such banks that (1)
are advanced approaches institutions or are subject to Category
III capital standards for regulatory capital purposes, (2) are large
or highly complex institutions for deposit insurance assessment
purposes, or (3) have elected, or have been required by their primary federal regulator, to file the FFIEC 041.

(RCON 9999)

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

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

I, the undersigned CFO (or equivalent) of the named bank, attest
that the Reports of Condition and Income (including the supporting

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

Director (Trustee)
Director (Trustee)

Date of Signature

Director (Trustee)

R

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:

D

(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)

34.99

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

The estimated average burden associated with this information collection is 34.41 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

3 06/2024

FFIEC 051
Page 20 of 65
RC-7

Schedule RC-C—Continued
Part I—Continued
Memoranda
Loan modifications to borrowers experiencing financial difficulty

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

Amount

K158
K159
F576

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

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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 ................................................................................
f. All other loans (include loans to individuals for household, family, and other personal
expenditures) .........................................................................................................

RCON

K160
K161
K162
K256

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

K165

M.1. f.

loan modifications to borrowers experiencing financial difficulty

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.f):

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(1) Loans secured by farmland ..................................................
(2) and (3) Not applicable
(4) Loans to individuals for household, family, and other personal
expenditures:
(a) Credit cards ..................................................................
(b) Automobile loans ...........................................................
(c) Other (includes revolving credit plans other than credit cards
and other consumer loans) ...............................................

K166

M.1. f.(1)

K098
K203

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

K204

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

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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

(5) Loans to finance agricultural production and other loans to farmers .. 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.f)........................................ HK25

M.1. f.(5)
M.1.g.

loan modifications to borrowers experiencing financial difficulty

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.

4

06/2024
03/2024

FFIEC 051
Page 33 of 65
RC-20

Schedule RC-M—Continued
Items 6 and 7 are to be completed annually in the December report only.
Dollar Amounts in Thousands RCON Yes
6. Does the reporting bank sell private label or third-party mutual funds and annuities? ............ B569

6.
Amount

RCON

7. Assets under the reporting bank's management in proprietary mutual funds and annuities...........

No

B570

7.

Items 8.a, 8.b, and 8.c are to be completed semiannually in the June and December reports only.

R

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8. Internet website addresses and physical office trade names:
a. Uniform Resource Locator (URL) of the reporting institution’s primary Internet website (home page), if any
(Example: www.examplebank.com):
TEXT
http://
4087
b. URLs of all other public-facing Internet websites that the reporting institution uses to accept or solicit deposits from
the public, if any (Example: www.examplebank.biz):1
TE01
(1)
http://
N528
TE02
(2)
http://
N528
TE03
(3)
http://
N528
TE04
(4)
http://
N528
TE05
(5)
http://
N528
TE06
(6)
http://
N528
TE07
(7)
http://
N528
TE08
(8)
http://
N528
TE09
(9)
http://
N528
TE10
(10) N528 http://
c. Trade names other than the reporting institution’s legal title used to identify one or more of the institution’s physical
offices at which deposits are accepted or solicited from the public, if any:
TE01
(1)
N529
TE02
(2)
N529
TE03
(3)
N529
TE04
(4)
N529
TE05
(5)
N529
TE06
(6)
N529

8.a.

8.b.(1)
8.b.(2)
8.b.(3)
8.b.(4)
8.b.(5)
8.b.(6)
8.b.(7)
8.b.(8)
8.b.(9)
8.b.(10)

8.c.(1)
8.c.(2)
8.c.(3)
8.c.(4)
8.c.(5)
8.c.(6)

Items 9, 11, 12, 14.a, and 14.b are to be completed annually in the December report only.
RCON

11. Does the bank act as trustee or custodian for Individual Retirement Accounts, Health
Savings Accounts, and other similar accounts?.............................................................
12. Does the bank provide custody, safekeeping, or other services involving the acceptance
of orders for the sale or purchase of securities? ............................................................
13. Not applicable
14. Captive insurance and reinsurance subsidiaries:
a. Total assets of captive insurance subsidiaries2 .........................................................
b. Total assets of captive reinsurance subsidiaries2 ......................................................

RCON

D

9. Do any of the bank's Internet websites have transactional capability, i.e., allow the
bank's customers to execute transactions on their accounts through the website? ...............
10. Secured liabilities:
a. Amount of ''Federal funds purchased" that are secured
(included in Schedule RC, item 14.a) ......................................................................
b. Amount of ''Other borrowings" that are secured
(included in Schedule RC-M, items 5.b.(1)(a)–(d)) .....................................................

Yes

No

4088

9.
Amount

RCON

F064

10.a.

F065

10.b.
Yes

No

G463

11.

G464

12.

RCON

Amount

K193
K194

14.a.
14.b.

1. Report only highest level URLs (for example, report www.examplebank.biz, but do not also report www.examplebank.biz/checking).
Report each top level domain name used (for example, report both www.examplebank.biz and www.examplebank.net).
2. Report total assets before eliminating intercompany transactions between the consolidated insurance or reinsurance subsidiary and
other offices or consolidated subsidiaries of the reporting bank.
5

06/2024
09/2019

FFIEC 051
Page 36 of 65
RC-23

Schedule RC-N—Continued
Amounts reported by loan and lease category in Schedule RC-N, items 1 through 8, include guaranteed and unguaranteed
portions of past due and nonaccrual loans and leases. Report in item 11 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

Memoranda

RCON

Amount

K036

RCON

Amount

K037

(Column C)
Nonaccrual

RCON

Amount

K038

11.

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Dollar Amounts in Thousands
11. Loans and leases reported in items 1 through
8 above that are wholly or partially
guaranteed by the U.S. Government, excluding
loans and leases covered by loss-sharing
agreements with the FDIC.............................
a. Guaranteed portion of loans and
leases included in item 11 above,
excluding rebooked "GNMA loans" ..........
b. Rebooked "GNMA loans" that have
been repurchased or are eligible for
repurchase included in item 11 above .........
12. Portion of covered loans and leases reported in
item 9 above that is protected by FDIC losssharing agreements ...................................

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

K039

K040

K041

11.a.

K042

K043

K044

11.b.

K103

K104

12.

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

Dollar Amounts in Thousands

RCON

Amount

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

RCON

Amount

(Column C)
Nonaccrual

RCON

Amount

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

D

1. Loans restructured in troubled debt
restructurings included in Schedule RC-N,
items 1 through 7, above (and not
reported in Schedule RC-C, Part I,
Memorandum item 1):
a. Construction, land development, and
other land loans:
(1) 1–4 family residential construction
loans .............................................
(2) Other construction loans and all land
development and other land loans .......
b. Loans secured by 1– 4 family residential
properties ...........................................
c. Secured by multifamily (5 or more)
residential properties ............................
d. Secured by nonfarm nonresidential
properties:
(1) Loans secured by owner-occupied
nonfarm nonresidential properties .......
(2) Loans secured by other nonfarm
nonresidential properties...................
e. Commercial and industrial loans .............

K105

K106

K107

M.1.a.(1)

K108

K109

K110

M.1.a.(2)

F661

F662

F663

M.1.b.

K111

K112

K113

M.1.c.

K114

K115

K116

M.1.d.(1)

K117

K118

K119

K257

K258

K259

M.1.d.(2)
M.1.e.
6

06/2024
09/2023

FFIEC 051
Page 37 of 65
RC-24

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

Dollar Amounts in Thousands RCON
1. f. All other loans (include loans to
individuals for household, family, and
other personal expenditures) ................. K126

Amount

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

K127

Amount

(Column C)
Nonaccrual

RCON

Amount

K128

M.1. f.

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Itemize loan categories included in
Memorandum item 1.f, above that exceed loan modifications to borrowers experiencing financial difficulty
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.f,
columns A through C):
(1) Loans secured by farmland .............
(2) and (3) Not applicable
(4) Loans to individuals for household
family, and other personal expenditures:
(a) Credit cards .............................
(b) Automobile loans ......................
(c) Other (includes revolving credit
plans other than credit cards
and other consumer loans) ..........

K130

K131

K132

M.1. f.(1)

K274

K275

K276

K277

K278

K279

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

K280

K281

K282

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

D

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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

(5) Loans to finance agricultural producK139
K140
tion and other loans to farmers .......... K138
1.g. Total loans restructured in troubled
loan modifications to borrowers experiencing financial difficulty
debt restructurings included in
Schedule RC-N, items 1 through 7,
above (sum of Memorandum items
HK27
HK28
1.a.(1) through 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. Not applicable

M.1. f.(5)

M.1.g.

M.2.

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.f.(1) through 1.f.(5) when calculating the total in Memorandum item 1.g.

7

06/2024
03/2024

FFIEC 051
Page 18 of 65
RC-5

Schedule RC-B—Continued
Memoranda
Dollar Amounts in Thousands
1. Pledged securities ...................................................................................................
2. Maturity and repricing data for debt securities (excluding those in nonaccrual status):
a. Securities issued by the U.S. Treasury, U.S. Government agencies, and states and political
subdivisions in the U.S.; other non-mortgage debt securities; and mortgage pass-through
securities other than those backed by closed-end first lien 1– 4 family residential mortgages
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. Mortgage pass-through securities backed by closed-end first lien 1– 4 family residential
mortgages 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. Other mortgage-backed securities (include CMOs, REMICs, and stripped MBS; exclude
mortgage pass-through securities) with an expected average life of:5
(1) Three years or less ...........................................................................................
(2) Over three years................................................................................................
d. Debt securities with a REMAINING MATURITY of one year or less
(included in Memorandum items 2.a through 2.c above) .................................................

RCON

Amount

0416

M.1.

A549

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

A550
A551
A552
A553
A554

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1

A555
A556
A557

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

A558
A559
A560

A561
A562

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

A248

M.2.d.

1778

M.3.

8782
8783

M.4.a.
M.4.b.

Memorandum item 3 is to be completed semiannually in the June and December reports only.

R

3. Amortized cost of held-to-maturity securities sold or transferred to available-for-sale or trading
securities during the calendar year-to-date (report the amortized cost at date of sale or transfer) ..
4. Structured notes (included in the held-to-maturity and available-for-sale accounts in Schedule
RC-B, items 2, 3, 5, and 6):
a. Amortized cost .....................................................................................................
b. Fair value .............................................................................................................

D

5.- 6. Not applicable
Insert A

1. Includes held-to-maturity securities at amortized cost, available-for-sale debt securities at fair value, and equity securities with readily determinable
fair values not held for trading (reported in Schedule RC, item 2.c) at fair value.
2. Report fixed-rate debt securities by remaining maturity and floating-rate debt securities by next repricing date.
3. Sum of Memorandum items 2.a.(1) through 2.a.(6) plus any nonaccrual debt securities in the categories of debt securities reported in Memorandum
item 2.a that are included in Schedule RC-N, item 10, column C, must equal Schedule RC-B, sum of items 1, 2, 3, 4.c.(1), 5, and 6, columns A and D,
plus residential mortgage pass-through securities other than those backed by closed-end first lien 1– 4 family residential mortgages included in
Schedule RC-B, item 4.a, columns A and D.
4. Sum of Memorandum items 2.b.(1) through 2.b.(6) plus any nonaccrual mortgage pass-through securities backed by closed-end first lien 1–4 family
residential mortgages included in Schedule RC-N, item 10, column C, must equal Schedule RC-B, item 4.a, sum of columns A and D, less the amount
of residential mortgage pass-through securities other than those backed by closed-end first lien 1– 4 family residential mortgages included in
Schedule RC-B, item 4.a, columns A and D.
5. Sum of Memorandum items 2.c.(1) and 2.c.(2) plus any nonaccrual "Other mortgage-backed securities" included in Schedule RC-N, item 10, column
C, must equal Schedule RC-B, sum of items 4.b and 4.c.(2), columns A and D.

8

12/2024
12/2020

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

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

12/2024
9

FFIEC 051
Page 31 of 65
RC-18

Schedule RC-L—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.
RCON

Amount

3814
3815

1.a.
1.b.

F164

1.c.(1)(a)

F165
6550

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

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Dollar Amounts in Thousands
1. Unused commitments:
a. Revolving, open-end lines secured by 1–4 family residential properties, e.g., home equity lines ....
b. 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. Not applicable
e. Other unused commitments:
(1) Commercial and industrial loans ..........................................................................
Insert B
(2) Loans to financial institutions ..............................................................................
(4) All other unused commitments ............................................................................
(3)
2. Financial standby letters of credit.................................................................................
3. Performance standby letters of credit ...........................................................................
4. Commercial and similar letters of credit.........................................................................
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) .......................................................................................
b. Securities borrowed...............................................................................................
7. and 8. Not applicable

J457

3821
3411

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

3433
3432

6.a.
6.b.

J458
J459
3819

Items 9.c through 9.f and 10.b through 10.e are to be completed semiannually in the June and
December reports only.

D

R

9. All other off-balance-sheet liabilities (exclude derivatives) (itemize and describe each
component of this item over 25 percent of Schedule RC, item 27.a, "Total bank equity capital") ... 3430
a. and b. Not applicable
c. Standby letters of credit issued by another party
(e.g., a Federal Home Loan Bank) on the bank's behalf ................ C978
TEXT
3555
d. 3555
TEXT
3556
e. 3556
TEXT
3557
f. 3557
10. All other off-balance-sheet assets (exclude derivatives) (itemize and
describe each component of this item over 25 percent of Schedule
5591
RC, item 27.a, "Total bank equity capital"): ....................................
a. Not applicable
TEXT
5592
b. 5592
TEXT
5593
c. 5593
TEXT
5594
d. 5594
TEXT
5595
e. 5595

9.

9.c.
9.d.
9.e.
9.f.

10.
10.b.
10.c.
10.d.
10.e.

Items 11.a and 11.b are to be completed semiannually in the June and December reports only.
11. Year-to-date merchant credit card sales volume:
a. Sales for which the reporting bank is the acquiring bank................................................ C223
b. Sales for which the reporting bank is the agent bank with risk......................................... C224

11.a.
11.b.

10

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06/2018

Insert B

Dollar Amounts in Thousands
(2) Loans to depository financial institutions………………………………

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

D

R

AF
T

(3) Loans to nondepository financial institutions……… ………………….

RCON

XXXX 
XXXX 

11

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FFIEC 051
Page 38 of 65
RC-25

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

Dollar Amounts in Thousands
Memorandum item 4 is to be completed by:1

•

Amount

RCON

Amount

(Column C)
Nonaccrual

RCON

Amount

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

•

RCON

(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

1597

1583

M.4.

C240

C241

C226

M.5.

Memorandum item 5 is to be completed semiannually in the June and December reports only.

5. Loans and leases held for sale (included in
Schedule RC-N, items 1 through 8, above) ..
6. Not applicable

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

7. Additions to nonaccrual assets during the previous six months .......................................
8. Nonaccrual assets sold during the previous six months .................................................
Insert C

RCON

Amount

C410
C411

M.7.
M.8.

D

R

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.

12

12/2024
03/2024

Insert C
(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

13

12/2024