Redlined Draft FFIEC 002 Report Form for the Proposed Call Report Revisions Effective Date as of December 31 2024 v1

Draft Reporting Form for FFIEC 002 Revisions
Proposed to Take Effect
with the December 31, 2024, Report Date

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The following draft reporting form, which are subject to change,
presents the pages from the FFIEC 002 reporting form as it is
proposed to be revised, subject to final approval by the 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 December
27, 2023 (see FFIEC 002 December 2023 Letter, dated
December 27, 2023). As discussed in the agencies’ final PRA
Federal Register notice published in the Federal Register on
May 22, 2024, the agencies are proceeding with the revisions to
the FFIEC 002, with certain modifications.

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The final PRA Federal Register notice and draft redlined
instructions for these proposed revisions to the FFIEC 002 are
available on the FFIEC webpage for the FFIEC 002.

Draft as of May 22, 2024
1

FFIEC 002
Page 9 of 32

Schedule C—Loans
Part I. Loans and Leases
Held for investment and held for sale.
NOTE: Exclude all transactions with related depository institutions.
(Column A)
Total Reporting
Branch or Agency
Including Its IBF
Amount

RCFN

Amount

1415

1.a.

1420

1.b.

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Dollar Amounts in Thousands RCFD
1. Loans secured by real estate:
a. Construction, land development, and other land loans ................... 1415
b. Secured by farmland (including farm residential and other
improvements) ...................................................................... 1420
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 .......................... 1797
(2) Closed-end loans secured by 1– 4 family residential properties........ 1798
d. Secured by multifamily (5 or more) residential properties ............... 1460
e. Secured by nonfarm nonresidential properties ............................. 1480
2. Loans to depository institutions and acceptances of other banks:
a. To commercial banks in the U.S. (including their IBFs):
(1) To U.S. branches and agencies of other foreign banks .............. B532
(2) To other commercial banks in the U.S. ................................... B533
b. To other depository institutions in the U.S. (including their IBFs)....... B534
c. To banks in foreign countries:
(1) To foreign branches of U.S. banks......................................... B536
(2) To other banks in foreign countries ........................................ B537
3. Loans to other financial institutions................................................ 1520
4. Commercial and industrial loans:
a. To U.S. addressees (domicile) .................................................. 1763
b. To non-U.S. addressees (domicile) ............................................ 1764
5. Not applicable
, including margin loans
6. Loans to foreign governments and official institutions (including foreign
central banks)........................................................................... 2081
7. Loans for purchasing or carrying securities (secured and unsecured) ... 1545
8. All other loans (include state and local obligations other than securities
and loans to individuals) .............................................................. 1885
9. Lease financing receivables (net of unearned income):
a. Of U.S. addressees (domicile) .................................................. 2182
b. Of non-U.S. addressees (domicile) ............................................ 2183
10. Less: Any unearned income on loans reflected in items 1–8 above ...... 2123
RCXX
11. Total loans and leases, held for investment and held for sale (sum of
items 1 through 9 minus item 10) (must equal Schedule RAL, item 1.e) .. 2122

(Column B)
IBF Only

Memoranda
1.–2. Not applicable
3. Commercial and industrial loans with remaining maturity of one year
or less (excluding those in nonaccrual status):
a. With predetermined interest rates ..............................................
b. With floating interest rates .......................................................
4. Commercial and industrial loans with remaining maturity of more
than one year (excluding those in nonaccrual status):
a. With predetermined interest rates ..............................................
b. With floating interest rates .......................................................
2

1797
1798
1460
1480

B532

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

B533
B534

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

B536
B537
1520

2.c.(1)
2.c.(2)
3.

1763
1764

4.a.
4.b.

2081
1545

6.
7.

1885

8.

2182
2183

9.a.
9.b.
10.

2123
RCXY

2122

11.

RCFD

6119
6120

M.3.a.
M.3.b.

6122
6123

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

06/2018
12/2024