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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
Expires March 31, 2009
1
Please refer to page i,
Table of Contents, for
the required disclosure
of estimated burden.
Consolidated Reports of Condition and Income for
A Bank With Domestic and Foreign Offices—FFIEC 031
Report at the close of business March 31, 2007
(20070331)
(RCON 9999)
This report is required by law: 12 U.S.C. §324 (State member banks);
12 U.S.C. §1817 (State nonmember banks); and 12 U.S.C. §161
(National banks).
This report form is to be filed by banks with branches and consolidated
subsidiaries in U.S. territories and possessions, Edge or Agreement
subsidiaries, foreign branches, consolidated foreign subsidiaries, or
International Banking Facilities.
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 and National banks.
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.
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.
Director (Trustee)
Director (Trustee)
Director (Trustee)
Signature of Chief Financial Officer (or Equivalent)
Date of Signature
Submission of Reports
Each bank must file its Reports of Condition and Income (Call Report)
data by either:
(a) Using computer software to prepare its Call Report and then
submitting the report data directly to the FFIEC’s Central Data
Repository (CDR), an Internet-based system for data collection
(https://cdr.ffiec.gov/cdr/), or
(b) Completing its Call Report in paper form and arranging with a
software vendor or another party to convert the data into the electronic format that can be processed by the CDR. The software
vendor or other party then must electronically submit the bank’s
data file to the CDR.
For technical assistance with submissions to the CDR, please contact
the CDR Help Desk by telephone at (888) CDR-3111, by fax at (301)
495-7864, or by e-mail at CDR.Help@ffiec.gov.
To fulfill the signature and attestation requirement for the Reports
of Condition and Income for this report date, attach your bank’s
FDIC Certificate Number
completed signature page (or a photocopy or a computergenerated 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 Abbrev. (RSSD 9200)
ZIP Code (RSSD 9220)
(RSSD 9050)
Board of Governors of the Federal Reserve System, Federal Deposit Insurance Corporation, Office of the Comptroller of the Currency
DRAFT
Consolidated Reports of Condition and Income for
A Bank With Domestic and Foreign Offices
FFIEC 031
Page i
2
Table of Contents
Signature Page
Cover
Contact Information ................................................... ii, iii
Report of Income
Schedule RI—Income Statement .........................RI-1, 2, 3
Schedule RI-A—Changes in Equity Capital .................RI-4
Schedule RI-B—Charge-offs and Recoveries on
Loans and Leases and Changes in Allowance
for Loan and Lease Losses ..............................RI-4, 5, 6
Schedule RI-D—Income from Foreign Offices .............RI-6
Schedule RI-E—Explanations ..................................RI-7, 8
Schedule RC-C—Loans and Lease Financing
Receivables:
Part I. Loans and Leases ............................. RC-6, 7, 7a
Part II. Loans to Small Businesses and
Small Farms (to be completed for the
June report only) ........................................ RC-7b, 7c
Schedule RC-D—Trading Assets and Liabilities
(to be completed only by selected banks) .............. RC-8
Schedule RC-E—Deposit Liabilities ..................... RC-9, 10
Schedule RC-F—Other Assets ................................. RC-11
Schedule RC-G—Other Liabilities ............................ RC-11
Schedule RC-H—Selected Balance Sheet Items
for Domestic Offices ............................................. RC-12
Report of Condition
Schedule RC—Balance Sheet ............................... RC-1, 2
Schedule RC-A—Cash and Balances Due
From Depository Institutions .................................. RC-3
Schedule RC-B—Securities ......................... RC-3, 4, 5, 5a
Schedule RC-I—Assets and Liabilities of IBFs ........ RC-12
Schedule RC-K—Quarterly Averages ...................... RC-13
Schedule RC-L—Derivatives and
Off-Balance Sheet Items ................................ RC-14, 15
Schedule RC-M—Memoranda ......................... RC-16, 16a
Schedule RC-N—Past Due and Nonaccrual
Loans, Leases, and Other Assets .......... RC-17, 18, 18a
Disclosure of Estimated Burden
Schedule RC-O—Other Data for Deposit
Insurance and FICO Assessments................. RC-19, 20
The estimated average burden associated with this information collection is
39.1 hours per respondent and is estimated to vary from 16 to 630 hours per
response, 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, D.C.
20503, and to one of the following:
Schedule RC-P—Closed-End 1–4 Family
Residential Mortgage Banking
Activities in Domestic Offices (to be
completed only by selected banks) .................... RC-20a
Secretary
Board of Governors of the Federal Reserve System
Washington, D.C. 20551
Schedule RC-R—Regulatory Capital ................ RC-21, 22,
23, 24
Legislative and Regulatory Analysis Division
Office of the Comptroller of the Currency
Washington, D.C. 20219
Schedule RC-S—Servicing, Securitization,
and Asset Sale Activities .......................... RC-25, 26, 27
Assistant Executive Secretary
Federal Deposit Insurance Corporation
Washington, D.C. 20429
Schedule RC-Q—Financial Assets and
Liabilities Measured at Fair Value (to be
completed only by selected banks)................ RC-20b
Schedule RC-T—Fiduciary and Related
Services ................................................... RC-28, 29, 30
Optional Narrative Statement Concerning
the Amounts Reported in the Reports
of Condition and Income ...................................... RC-31
For information or assistance, National and State nonmember banks should contact the FDIC’s Data Collection and Analysis Section, 550
17th Street, NW, Washington, D.C. 20429, toll free on (800) 688-FDIC(3342), Monday through Friday between 8:00 a.m. and 5:00 p.m.,
Eastern time. State member banks should contact their Federal Reserve District Bank.
DRAFT
FFIEC 031
Page ii
Contact Information for the Reports of Condition and Income
3
To facilitate communication between the Agencies and the bank concerning the Reports of Condition and Income, please provide contact information for
(1) the Chief Financial Officer (or equivalent) of the bank signing the reports for this quarter and (2) the person at the bank—other than the Chief Financial Officer (or equivalent) — to whom questions about the reports should be directed. If the Chief Financial Officer (or equivalent) is the primary contact
for questions about the reports, please provide contact information for another person at the bank who will serve as a secondary contact for communications between the Agencies and the bank concerning the Reports of Condition and Income. Enter “none” for the contact’s e-mail address or fax number
if not available. Contact information for the Reports of Condition and Income is for the confidential use of the Agencies and will not be released to the
public.
Chief Financial Officer (or Equivalent) Signing the Reports
Other Person to Whom Questions about the Reports
Should be Directed
Name (TEXT C490)
Name (TEXT C495)
Title (TEXT C491)
Title (TEXT C496)
E-mail Address (TEXT C492)
E-mail Address (TEXT 4086)
Telephone: Area code/phone number/extension (TEXT C493)
Telephone: Area code/phone number/extension (TEXT 8902)
FAX: Area code/phone number (TEXT C494)
FAX: Area code/phone number (TEXT 9116)
Emergency Contact Information
This information is being requested so the Agencies can distribute critical, time sensitive information to emergency contacts at banks. Please provide
primary contact information for a senior official of the bank who has decision-making authority. Also provide information for a
secondary contact if available. Enter “none” for the contact’s e-mail address or fax number if not available. Emergency contact information is for
the confidential use of the Agencies and will not be released to the public.
Primary Contact
Secondary Contact
Name (TEXT C366)
Name (TEXT C371)
Title (TEXT C367)
Title (TEXT C372)
E-mail Address (TEXT C368)
E-mail Address (TEXT C373)
Telephone: Area code/phone number/extension (TEXT C369)
Telephone: Area code/phone number/extension (TEXT C374)
FAX: Area code/phone number (TEXT C370)
FAX: Area code/phone number (TEXT C375)
DRAFT
USA PATRIOT Act Section 314(a) Anti-Money Laundering Contact Information
FFIEC 031
Page iii
4
This information is being requested to identify points-of-contact who are in charge of your depository institution’s Section 314(a) searches and who could
be contacted by federal law enforcement officers for additional information related to anti-terrorist financing and anti-money laundering. Please provide
information for a secondary contact if available. Information for a third and fourth contact may be provided at the bank’s option. Enter “none’’ for the
contact’s e-mail address or fax number if not available. USA PATRIOT Act contact information is for the confidential use of the Agencies and the Financial Crimes Enforcement Network (FinCEN) and will not be released to the public.
Primary Contact
Secondary Contact
Name (TEXT C437)
Name (TEXT C442)
Title (TEXT C438)
Title (TEXT C443)
E-mail Address (TEXT C439)
E-mail Address (TEXT C444)
Telephone: Area code/phone number/extension (TEXT C440)
Telephone: Area code/phone number/extension (TEXT C445)
FAX: Area code/phone number (TEXT C441)
FAX: Area code/phone number (TEXT C446)
Third Contact
Fourth Contact
Name (TEXT C870)
Name (TEXT C875)
Title (TEXT C871)
Title (TEXT C876)
E-mail Address (TEXT C872)
E-mail Address (TEXT C877)
Telephone: Area code/phone number/extension (TEXT C873)
Telephone: Area code/phone number/extension (TEXT C878)
FAX: Area code/phone number (TEXT C874)
FAX: Area code/phone number (TEXT C879)
DRAFT
FFIEC 031
Page RI-1
5
Consolidated Report of Income
for the period January 1, 2007–March 31, 2007
All Report of Income schedules are to be reported on a calendar year-to-date basis in thousands of dollars.
Schedule RI—Income Statement
Dollar Amounts in Thousands
1. Interest income:
a. Interest and fee income on loans:
(1) In domestic offices:
(a) Loans secured by real estate ..........................................................................................
(b) Loans to finance agricultural production and other loans to farmers ...............................
(c) Commercial and industrial loans .....................................................................................
(d) Loans to individuals for household, family, and other personal expenditures:
(1) Credit cards ................................................................................................................
(2) Other (includes single payment, installment, all student loans, and revolving credit
plans other than credit cards) ....................................................................................
(e) Loans to foreign governments and official institutions ......................................................
(f) All other loans in domestic offices ....................................................................................
(2) In foreign offices, Edge and Agreement subsidiaries, and IBFs .............................................
(3) Total interest and fee income on loans (sum of items 1.a.(1)(a) through 1.a.(2)) ...................
b. Income from lease financing receivables ......................................................................................
c. Interest income on balances due from depository institutions1 .....................................................
d. Interest and dividend income on securities:
(1) U.S. Treasury securities and U.S. Government agency obligations (excluding
mortgage-backed securities) ..................................................................................................
(2) Mortgage-backed securities ....................................................................................................
(3) All other securities (includes securities issued by states and political subdivisions in the
U.S.) ........................................................................................................................................
e. Interest income from trading assets ..............................................................................................
f. Interest income on federal funds sold and securities purchased under agreements to resell ......
g. Other interest income ....................................................................................................................
h. Total interest income (sum of items 1.a.(3) through 1.g) ...............................................................
2. Interest expense:
a. Interest on deposits:
(1) Interest on deposits in domestic offices:
(a) Transaction accounts (NOW accounts, ATS accounts, and telephone and
preauthorized transfer accounts) ......................................................................................
(b) Nontransaction accounts:
(1) Savings deposits (includes MMDAs) .........................................................................
(2) Time deposits of $100,000 or more ...........................................................................
(3) Time deposits of less than $100,000 .........................................................................
(2) Interest on deposits in foreign offices, Edge and Agreement subsidiaries, and IBFs .............
b. Expense of federal funds purchased and securities sold under agreements to repurchase .........
c. Interest on trading liabilities and other borrowed money ...............................................................
1
Includes interest income on time certificates of deposit not held for trading.
RIAD
Bil
Mil
Thou
4011
4024
4012
1.a.(1)(a)
1.a.(1)(b)
1.a.(1)(c)
B485
1.a.(1)(d)(1)
B486
4056
B487
4059
4010
4065
4115
1.a.(1)(d)(2)
1.a.(1)(e)
1.a.(1)(f)
1.a.(2)
1.a.(3)
1.b.
1.c.
B488
B489
1.d.(1)
1.d.(2)
4060
4069
4020
4518
4107
1.d.(3)
1.e.
1.f.
1.g.
1.h.
4508
2.a.(1)(a)
0093
A517
A518
4172
4180
4185
2.a.(1)(b)(1)
2.a.(1)(b)(2)
2.a.(1)(b)(3)
2.a.(2)
2.b.
2.c.
Schedule RI—Continued
DRAFT
FFIEC 031
Page RI-2
6
Year-to-date
Dollar Amounts in Thousands
2. Interest expense (continued):
d. Interest on subordinated notes and debentures ......................................
e. Total interest expense (sum of items 2.a through 2.d) ............................
3. Net interest income (item 1.h minus 2.e) .....................................................
4. Provision for loan and lease losses .............................................................
5. Noninterest income:
a. Income from fiduciary activities1..............................................................
b. Service charges on deposit accounts in domestic offices .......................
c. Trading revenue2 .....................................................................................
d. (1) Fees and commissions from securities brokerage .....................
(2) Investment banking, advisory, and underwriting fees and
commissions ...................................................................................
(3) Fees and commissions from annuity sales ..................................
(4) Underwriting income from insurance and reinsurance
activities ..........................................................................................
(5) Income from other insurance activities ........................................
e. Venture capital revenue ..........................................................................
f. Net servicing fees ....................................................................................
g. Net securitization income ........................................................................
h. Not applicable
i. Net gains (losses) on sales of loans and leases .....................................
j. Net gains (losses) on sales of other real estate owned ..........................
k. Net gains (losses) on sales of other assets (excluding securities) ..........
l. Other noninterest income* ......................................................................
m. Total noninterest income (sum of items 5.a through 5.l) .........................
6. a. Realized gains (losses) on held-to-maturity securities ............................
b. Realized gains (losses) on available-for-sale securities .........................
7. Noninterest expense:
a. Salaries and employee benefits ..............................................................
b. Expenses of premises and fixed assets (net of rental income)
(excluding salaries and employee benefits and mortgage interest) ........
c. (1) Goodwill impairment losses ..............................................................
(2) Amortization expense and impairment losses for other
intangible assets ...............................................................................
d. Other noninterest expense* ....................................................................
e. Total noninterest expense (sum of items 7.a through 7.d) ......................
8. Income (loss) before income taxes and extraordinary items and other
adjustments (item 3 plus or minus items 4, 5.m, 6.a, 6.b, and 7.e) .............
9. Applicable income taxes (on item 8) ............................................................
10. Income (loss) before extraordinary items and other adjustments
(item 8 minus item 9)....................................................................................
11. Extraordinary items and other adjustments, net of income taxes* ...............
12. Net income (loss) (sum of items 10 and 11).................................................
RIAD
4200
4073
Bil
Mil
Thou
2.d.
2.e.
4074
4230
4070
4080
A220
C886
5.a.
5.b.
5.c.
5.d.(1)
C888
C887
5.d.(2)
5.d.(3)
C386
C387
B491
B492
B493
5.d.(4)
5.d.(5)
5.e.
5.f.
5.g.
5416
5415
B496
B497
5.i.
5.j.
5.k.
5.l.
4079
3521
3196
4135
7.a.
4217
C216
7.b.
7.c.(1)
C232
4092
7.c.(2)
7.d.
3.
4.
5.m.
6.a.
6.b.
4093
7.e.
4301
4302
8.
9.
4300
4320
4340
10.
11.
12.
* Describe on Schedule RI-E—Explanations
1 For banks required to complete Schedule RC-T, items 12 through 19, income from fiduciary activities reported in Schedule RI, item 5.a, must equal the
amount reported in Schedule RC-T, item 19.
2 For banks required to complete Schedule RI, Memorandum item 8, trading revenue reported in Schedule RI, item 5.c, must equal the
sum of Memorandum items 8.a through 8.e.
Schedule RI—Continued
DRAFT
Memoranda
Dollar Amounts in Thousands
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 ....................................
2. Income from the sale and servicing of mutual funds and annuities in domestic offices
(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) ...................................................................................................................................
6. Not applicable
7. If the reporting bank has restated its balance sheet as a result of applying push down
accounting this calendar year, report the date of the bank’s acquisition1 ................................. 9106
8. Trading revenue (from cash instruments and derivative instruments) (sum of Memorandum
items 8.a through 8.e must equal Schedule RI, item 5.c) (To be completed by banks that
reported average trading assets (Schedule RC-K, item 7) of $2 million or more for any
quarter of the preceding calendar year.):
a. Interest rate exposures .................................................................................................................
b. Foreign exchange exposures ........................................................................................................
c. Equity security and index exposures .............................................................................................
d. Commodity and other exposures ..................................................................................................
e. Credit exposures .........................................................................................................................
9. Net gains (losses) recognized in earnings on credit derivatives that economically hedge
credit exposures held outside the trading account:
a. Net gains (losses) on credit derivatives held for trading ........................................................
b. Net gains (losses) on credit derivatives held for purposes other than trading ....................
10. Credit losses on derivatives (see instructions) ...................................................................................
FFIEC 031
Page RI-3
7
Year-to-date
RIAD
Bil
Mil
4513
M.1.
8431
M.2.
4313
M.3.
4507
M.4.
Number
4150
CC
M.5.
YY
MM
RIAD
Bil
Mil
Thou
8757
8758
8759
8760
F186
M.8.a.
M.8.b.
M.8.c.
M.8.d.
M.8.e.
C889
C890
A251
M.9.a.
M.9.b.
M.10.
Yes
Year-to-date
Memorandum item 12 is to be completed by banks that are required to complete Schedule
RIAD
Bil
Mil
RC-C, part I, Memorandum items 8.b and 8.c.
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
For example, a bank acquired on March 1, 2005, would report 20050301.
DD
M.7.
RIAD
11. Does the reporting bank have a Subchapter S election in effect for federal income tax purposes
for the current tax year? ..................................................................................................................... A530
1
Thou
No
M.11.
Thou
M.12.
DRAFT
FFIEC 031
Page RI-4
8
Schedule RI-A—Changes in Equity Capital
Indicate decreases and losses in parentheses.
Dollar Amounts in Thousands
1. Total equity capital most recently reported for the December 31, 2006, Reports of Condition
and Income (i.e., after adjustments from amended Reports of Income) ............................................
2. Restatements due to corrections of material accounting errors and changes in
accounting principles* ........................................................................................................................
3. Balance end of previous calendar year as restated (sum of items 1 and 2) ......................................
4. Net income (loss) (must equal Schedule RI, item 12) ........................................................................
5. Sale, conversion, acquisition, or retirement of capital stock, net (excluding treasury stock transactions) ..............................................................................................................................................
6. Treasury stock transactions, net ........................................................................................................
7. Changes incident to business combinations, net ...............................................................................
8. LESS: Cash dividends declared on preferred stock ..........................................................................
9. LESS: Cash dividends declared on common stock ...........................................................................
10. Other comprehensive income1 ...........................................................................................................
11. Other transactions with parent holding company* (not included in items 5, 6, 8, or 9 above) ...........
12. Total equity capital end of current period (sum of items 3 through 11) (must equal
Schedule RC, item 28) .......................................................................................................................
RIAD
Bil
Mil
Thou
3217
1.
B507
B508
4340
2.
3.
4.
B509
B510
4356
4470
4460
B511
4415
5.
6.
7.
8.
9.
10
11.
3210
12.
* Describe on Schedule RI-E—Explanations.
1
Includes changes in net unrealized holding gains (losses) on available-for-sale securities, changes in accumulated net gains (losses) on cash flow hedges,
foreign currency translation adjustments, and changes in minimum pension liability adjustments.
Schedule RI-B— Charge-offs and Recoveries on Loans and Leases
and Changes in Allowance for Loan and Lease Losses
Part I. Charge-offs and Recoveries on Loans and Leases
Part I includes charge-offs and recoveries through
the allocated transfer risk reserve.
Dollar Amounts in Thousands
1. Loans secured by real estate:
a. Construction, land development, and other land loans in domestic
offices ...................................................................................................
b. Secured by farmland in domestic offices ................................................
c. Secured by 1–4 family residential properties in domestic offices:
(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 in domestic
offices ....................................................................................................
e. Secured by nonfarm nonresidential properties in domestic offices ........
f. In foreign offices .....................................................................................
2. Loans to depository institutions and acceptances of other banks:
a. To U.S. banks and other U.S. depository institutions .............................
b. To foreign banks .....................................................................................
3. Loans to finance agricultural production and other loans to farmers ..........
4. Commercial and industrial loans:
a. To U.S. addressees (domicile) ................................................................
b. To non-U.S. addressees (domicile) ........................................................
1
Include write-downs arising from transfers of loans to a held-for-sale account.
(Column A)
(Column B)
Charge-offs1
Recoveries
Calendar year-to-date
RIAD
Bil
Mil
Thou
RIAD
Bil
Mil
Thou
3582
3584
3583
3585
1.a.
1.b.
5411
5412
1.c.(1)
C234
C235
C217
C218
1.c.(2)(a)
1.c.(2)(b)
3588
3590
B512
3589
3591
B513
1.d.
1.e
1.f.
4653
4654
4655
4663
4664
4665
2.a.
2.b.
3.
4645
4646
4617
4618
4.a.
4.b.
Schedule RI-B—Continued
DRAFT
Part I. Continued
Dollar Amounts in Thousands
5. Loans to individuals for household, family, and other personal
expenditures:
a. Credit cards ............................................................................................
b. Other (includes single payment, installment, all student loans, and
revolving credit plans other than credit cards) .......................................
6. Loans to foreign governments and official institutions ................................
7. All other loans .............................................................................................
8. Lease financing receivables:
a. Leases to individuals for household, family, and other personal
expenditures .........................................................................................
b. All other leases .....................................................................................
9. Total (sum of items 1 through 8) .................................................................
9
(Column A)
(Column B)
Charge-offs1
Recoveries
Calendar year-to-date
RIAD
Bil
Mil
Thou
5. Construction, land development, and other land loans in domestic
offices (sum of Memorandum items 5.a and 5.b must equal
Schedule RI-B, part I, item 1.a):
a. 1–4 family residential construction loans ..........................................
b. Other construction loans and all land development and other
land loans..............................................................................................
6. Loans secured by nonfarm nonresidential properties in domestic
offices (sum of Memorandum items 6.a and 6.b must equal
Schedule RI-B, part I, item 1.e):
a. Loans secured by owner-occupied nonfarm nonresidential
properties ..............................................................................................
b. Loans secured by other nonfarm nonresidential properties............
1
Include write-downs arising from transfers of loans to a held-for-sale account.
Bil
Mil
Thou
B515
5.a.
B516
4643
4644
B517
4627
4628
5.b.
6.
7.
F185
C880
4635
F187
F188
4605
8.a.
8.b.
9.
(Column A)
(Column B)
Charge-offs1
Recoveries
Calendar year-to-date
RIAD
Bil
Mil
Thou
1. Loans to finance commercial real estate, construction, and land
development activities (not secured by real estate) included in
Schedule RI-B, part I, items 4 and 7, above ............................................... 5409
2. Loans secured by real estate to non-U.S. addressees (domicile)
(included in Schedule RI-B, part I, item 1, above) ...................................... 4652
3. Not applicable
Memorandum item 4 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.
4. Uncollectible retail credit card fees and finance charges reversed against income
(i.e., not included in charge-offs against the allowance for loan and lease losses) ...........................
Dollar Amounts in Thousands
RIAD
B514
Memoranda
Dollar Amounts in Thousands
FFIEC 031
Page RI-5
RIAD
Bil
Mil
Thou
5410
M.1.
4662
M.2.
Calendar year-to-date
RIAD
Bil
Mil
Thou
C388
M.4.
(Column A)
(Column B)
Charge-offs1
Recoveries
Calendar year-to-date
RIAD
Bil
Mil
Thou
RIAD
Bil
Mil
Thou
C891
C892
M.5.a.
C893
C894
M.5.b.
C895
C897
C896
C898
M.6.a.
M.6.b.
Schedule RI-B—Continued
DRAFT
FFIEC 031
Page RI-6
10
Part II. Changes in Allowance for Loan and Lease Losses
Dollar Amounts in Thousands
1. Balance most recently reported for the December 31, 2006, Reports of Condition
and Income (i.e., after adjustments from amended Reports of Income) ............................................
2. Recoveries (must equal part I, item 9, column B, above) ..................................................................
3. LESS: Charge-offs (must equal part I, item 9, column A, above less Schedule RI-B,
part II, item 4) .....................................................................................................................................
4. LESS: Write-downs arising from transfers of loans to a held-for-sale account ..................................
5. Provision for loan and lease losses (must equal Schedule RI, item 4) ..............................................
6. Adjustments* (see instructions for this schedule) ..............................................................................
7. Balance end of current period (sum of items 1, 2, 5, and 6, less items 3 and 4)
(must equal Schedule RC, item 4.c) ..................................................................................................
RIAD
Bil
Mil
Thou
B522
4605
1.
2.
C079
5523
4230
C233
3.
4.
5.
6.
3123
7.
* Describe on Schedule RI-E—Explanations.
Memoranda
Dollar Amounts in Thousands
RIAD
Bil
Mil
Thou
C435
M.1.
1. Allocated transfer risk reserve included in Schedule RI-B, part II, item 7, above .............................
Memorandum items 2 and 3 are 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.
2. Separate valuation allowance for uncollectible retail credit card fees and finance charges ............. C389
3. Amount of allowance for loan and lease losses attributable to retail credit card fees and finance
charges ............................................................................................................................................. C390
Memorandum item 4 is to be completed by all banks.
4. Amount of allowance for post-acquisition losses on purchased impaired loans accounted for in
accordance with AICPA Statement of Position 03-3 (included in Schedule RI-B, part II, item 7,
above) ............................................................................................................................................... C781
M.2.
M.3.
M.4.
Schedule RI-D—Income from Foreign Offices
For all banks with foreign offices (including Edge or Agreement subsidiaries and IBFs) where foreign office
revenues, assets, or net income exceed 10 percent of consolidated total revenues, total assets, or net income.
Dollar Amounts in Thousands
Year-to-date
RIAD
1. Total interest income in foreign offices .............................................................................................. C899
2. Total interest expense in foreign offices ............................................................................................ C900
3. Provision for loan and lease losses in foreign offices ....................................................................... C901
4. Noninterest income in foreign offices:
a. Trading revenue ...........................................................................................................................
b. Investment banking, advisory, brokerage, and underwriting fees and commissions....................
c. Net securitization income .............................................................................................................
d. Other noninterest income .............................................................................................................
5. Realized gains (losses) on held-to-maturity and available-for-sale securities in foreign offices .......
6. Total noninterest expense in foreign offices ......................................................................................
7. Adjustments to pretax income in foreign offices for internal allocations to foreign offices to reflect
the effects of equity capital on overall bank funding costs ................................................................
8. Applicable income taxes (on items 1 through 7) ...............................................................................
9. Extraordinary items and other adjustments, net of income taxes, in foreign offices .........................
10. Net income attributable to foreign offices before internal allocations of income and expense (item
1 plus or minus items 2 through 9) ....................................................................................................
11. Internal allocations of income and expense applicable to foreign offices .........................................
12. Eliminations arising from the consolidation of foreign offices with domestic offices .........................
13. Consolidated net income attributable to foreign offices (sum of items 10 through 12) .....................
Bil
Mil
Thou
1.
2.
3.
C902
C903
C904
C905
C906
C907
4.a.
4.b.
4.c.
4.d.
5.
6.
C908
C909
C910
7.
8.
9.
C911
C912
C913
C914
10.
11.
12.
13.
Schedule RI-E—Explanations
DRAFT
FFIEC 031
Page RI-7
11
Schedule RI-E is to be completed each quarter on a calendar year-to-date basis.
Detail all adjustments in Schedule RI-A and RI-B, all extraordinary items and other adjustments in Schedule RI, and all
significant items of other noninterest income and other noninterest expense in Schedule RI. (See instructions for details.)
Dollar Amounts in Thousands
1. Other noninterest income (from Schedule RI, item 5.l)
Itemize and describe amounts that exceed 1% of the sum of Schedule RI, items 1.h and 5.m:
a. Income and fees from the printing and sale of checks
b. Earnings on/increase in value of cash surrender value of life insurance
c. Income and fees from automated teller machines (ATMs)
d. Rent and other income from other real estate owned
e. Safe deposit box rent
TEXT
f. 4461
TEXT
g. 4462
TEXT
h. 4463
i. Net change in the fair values of financial instruments accounted for under a fair value
option
2. Other noninterest expense (from Schedule RI, item 7.d)
Itemize and describe amounts that exceed 1% of the sum of Schedule RI,
items 1.h and 5.m:
a. Data processing expenses
b. Advertising and marketing expenses
c. Directors’ fees
d. Printing, stationery, and supplies
e. Postage
f. Legal fees and expenses
g. FDIC deposit insurance assessments
TEXT
h. 4464
TEXT
i. 4467
TEXT
j. 4468
3. Extraordinary items and other adjustments and applicable income tax effect (from Schedule RI,
item 11) (itemize and describe all extraordinary items and other adjustments):
TEXT
a. (1) 4469
4486
(2) Applicable income tax effect
TEXT
4487
b. (1)
4488
(2) Applicable income tax effect
TEXT
4489
c. (1)
4491
(2) Applicable income tax effect
Year-to-date
RIAD
Bil
Mil
Thou
C013
C014
C016
4042
C015
4461
4462
4463
1.a.
1.b.
1.c.
1.d.
1.e.
1.f.
1.g.
1.h.
F229
1.i.
C017
0497
4136
C018
8403
4141
4146
4464
4467
4468
2.a.
2.b.
2.c.
2.d.
2.e.
2.f.
2.g.
2.h.
2.i.
2.j.
4469
3.a.(1)
3.a.(2)
3.b.(1)
3.b.(2)
3.c.(1)
3.c.(2)
4487
4489
Schedule RI-E—Continued
DRAFT
Dollar Amounts in Thousands
4. Restatements due to corrections of material accounting errors and changes in accounting
principles (from Schedule RI-A, item 2) (itemize and describe all restatements):
TEXT
a. B526
TEXT
b. B527
5. Other transactions with parent holding company (from Schedule RI-A, item 11)
(itemize and describe all such transactions):
TEXT
a. 4498
TEXT
b. 4499
6. Adjustments to allowance for loan and lease losses (from Schedule RI-B,
part II, item 6) (itemize and describe all adjustments):
TEXT
a. 4521
TEXT
b. 4522
7. Other explanations (the space below is provided for the bank to briefly describe, at its
option, any other significant items affecting the Report of Income):
FFIEC 031
Page RI-8
12
Year-to-date
RIAD
Mil
Thou
B526
B527
4.a.
4.b.
4498
4499
5.a.
5.b.
4521
4522
6.a.
6.b.
RIAD
Comments? ....................................................................................................................................... 4769
(TEXT 4769)
Bil
Yes
No
7.
DRAFT
FFIEC 031
Page RC-1
13
Consolidated Report of Condition for Insured Commercial
and State-Chartered Savings Banks for March 31, 2007
All schedules are to be reported in thousands of dollars. Unless otherwise indicated,
report the amount outstanding as of the last business day of the quarter.
Schedule RC—Balance Sheet
Dollar Amounts in Thousands
ASSETS
1. Cash and balances due from depository institutions (from Schedule RC-A):
a. Noninterest-bearing balances and currency and coin1 ........................................................
b. Interest-bearing balances2 ...................................................................................................
2. Securities:
a. Held-to-maturity securities (from Schedule RC-B, column A) ..............................................
b. Available-for-sale securities (from Schedule RC-B, column D) ............................................
3. Federal funds sold and securities purchased under agreements to resell:
a. Federal funds sold in domestic offices ....................................................................... RCON
b. Securities purchased under agreements to resell3 .................................................... RCFD
4. Loans and lease financing receivables (from Schedule RC-C):
a. Loans and leases held for sale ............................................................................................
b. Loans and leases, net of unearned income ......................... B528
c. LESS: Allowance for loan and lease losses ......................... 3123
d. Loans and leases, net of unearned income and allowance (item 4.b minus 4.c) .................
5. Trading assets (from Schedule RC-D) ......................................................................................
6. Premises and fixed assets (including capitalized leases) .........................................................
7. Other real estate owned (from Schedule RC-M) .......................................................................
8. Investments in unconsolidated subsidiaries and associated companies
(from Schedule RC-M) ..............................................................................................................
9. Not applicable
10. Intangible assets:
a. Goodwill ...............................................................................................................................
b. Other intangible assets (from Schedule RC-M) ...................................................................
11. Other assets (from Schedule RC-F) .........................................................................................
12. Total assets (sum of items 1 through 11) ..................................................................................
1
Includes cash items in process of collection and unposted debits.
Includes time certificates of deposit not held for trading.
3 Includes all securities resale agreements in domestic and foreign offices, regardless of maturity.
2
RCFD
Tril
Bil
Mil
Thou
0081
0071
1.a.
1.b.
1754
1773
2.a.
2.b.
B987
B989
3.a.
3.b.
RCFD
5369
B529
3545
2145
2150
4.a.
4.b.
4.c.
4.d.
5.
6.
7.
2130
8.
3163
0426
2160
2170
10.a.
10.b.
11.
12.
Schedule RC—Continued
DRAFT
FFIEC 031
Page RC-2
14
Dollar Amounts in Thousands
LIABILITIES
13. Deposits:
a. In domestic offices (sum of totals of columns A and C from Schedule RC-E,
part I) ....................................................................................................................................
(1) Noninterest-bearing1 ............................................ RCON 6631
(2) Interest-bearing .................................................... RCON 6636
b. In foreign offices, Edge and Agreement subsidiaries, and IBFs
(from Schedule RC-E, part II) ...............................................................................................
(1) Noninterest-bearing ............................................. RCFN 6631
(2) Interest-bearing .................................................... RCFN 6636
14. Federal funds purchased and securities sold under agreements to repurchase:
a. Federal funds purchased in domestic offices2 ........................................................... RCON
b. Securities sold under agreements to repurchase3 ..................................................... RCFD
15. Trading liabilities (from Schedule RC-D) ......................................................................... RCFD
16. Other borrowed money (includes mortgage indebtedness and obligations under
capitalized leases) (from Schedule RC-M) ...............................................................................
17. and 18. Not applicable
19. Subordinated notes and debentures4 .......................................................................................
20. Other liabilities (from Schedule RC-G) ......................................................................................
21. Total liabilities (sum of items 13 through 20) .............................................................................
22. Minority interest in consolidated subsidiaries ............................................................................
EQUITY CAPITAL
23. Perpetual preferred stock and related surplus ..........................................................................
24. Common stock ..........................................................................................................................
25. Surplus (exclude all surplus related to preferred stock) ............................................................
26. a. Retained earnings ................................................................................................................
b. Accumulated other comprehensive income5 ........................................................................
27. Other equity capital components6 .............................................................................................
28. Total equity capital (sum of items 23 through 27) .....................................................................
29. Total liabilities, minority interest, and equity capital (sum of items 21, 22, and 28) ...................
Tril
Bil
1
2
3
4
5
6
Thou
RCON
2200
13.a.
13.a.(1)
13.a.(2)
RCFN
2200
13.b.
13.b.(1)
13.b.(2)
B993
B995
3548
14.a.
14.b.
15.
RCFD
3190
16.
3200
2930
2948
3000
19.
20.
21.
22.
3838
3230
3839
3632
B530
A130
3210
3300
23.
24.
25.
26.a.
26.b.
27.
28.
29.
Memorandum
To be reported with the March Report of Condition.
1. Indicate in the box at the right the number of the statement below that best describes the
RCFD
most comprehensive level of auditing work performed for the bank by independent external
auditors as of any date during 2006 ............................................................................................................. 6724
1 = Independent audit of the bank conducted in accordance with
4
generally accepted auditing standards by a certified public
accounting firm which submits a report on the bank
2 = Independent audit of the bank’s parent holding company con5
ducted in accordance with generally accepted auditing standards
by a certified public accounting firm which submits a report on the con- 6
solidated holding company (but not on the bank separately)
7
3 = Attestation on bank management’s assertion on the effectiveness of the
bank’s internal control over financial reporting by a
8
certified public accounting firm
9
Mil
Number
M.1.
= Directors’ examination of the bank conducted in accordance with
generally accepted auditing standards by a certified public
accounting firm (may be required by state chartering authority)
= Directors’ examination of the bank performed by other external
auditors (may be required by state chartering authority)
= Review of the bank’s financial statements by external auditors
= Compilation of the bank’s financial statements by external
auditors
= Other audit procedures (excluding tax preparation work)
= No external audit work
Includes total demand deposits and noninterest-bearing time and savings deposits.
Report overnight Federal Home Loan Bank advances in Schedule RC, item 16, “Other borrowed money.”
Includes all securities repurchase agreements in domestic and foreign offices, regardless of maturity.
Includes limited-life preferred stock and related surplus.
Includes net unrealized holding gains (losses) on available-for-sale securities, accumulated net gains (losses) on cash flow hedges, cumulative foreign
currency translation adjustments, and minimum pension liability adjustments.
Includes treasury stock and unearned Employee Stock Ownership Plan shares.
DRAFT
FFIEC 031
Page RC-3
15
Schedule RC-A—Cash and Balances Due From Depository Institutions
Exclude assets held for trading.
Dollar Amounts in Thousands
1. Cash items in process of collection, unposted debits, and currency and
coin .............................................................................................................
a. Cash items in process of collection and unposted debits .......................
b. Currency and coin ...................................................................................
2. Balances due from depository institutions in the U.S. .................................
a. U.S. branches and agencies of foreign banks (including their IBFs) ......
b. Other commercial banks in the U.S. and other depository institutions in
the U.S. (including their IBFs) .................................................................
3. Balances due from banks in foreign countries and foreign central banks ...
a. Foreign branches of other U.S. banks ....................................................
b. Other banks in foreign countries and foreign central banks ....................
4. Balances due from Federal Reserve Banks ...............................................
5. Total (sum of items 1 through 4) (total of column A must equal
Schedule RC, sum of items 1.a and 1.b) ....................................................
(Column A)
Consolidated
Bank
RCFD
Bil
Mil
(Column B)
Domestic
Offices
Thou RCON
Bil
Mil
Thou
0022
1.
1.a.
1.b.
2.
2.a.
0020
0080
0082
0083
0085
0090
0090
2.b.
3.
3.a.
3.b.
4.
0010
0010
5.
0070
0073
0074
Schedule RC-B—Securities
Exclude assets held for trading.
Dollar Amounts in Thousands
Held-to-maturity
(Column A)
(Column B)
Amortized Cost
Fair Value
RCFD
1. U.S. Treasury securities .. 0211
2. U.S. Government agency
obligations (exclude
mortgage-backed
securities):
a. Issued by U.S. Government agencies1 ..... 1289
b. Issued by U.S.
Governmentsponsored agencies2.. 1294
3. Securities issued by
states and political
subdivisions in the U.S. ... 8496
1
2
Bil
Mil
Thou RCFD
Bil
Mil
Available-for-sale
(Column C)
(Column D)
Amortized Cost
Fair Value
Thou RCFD
Bil
Mil
Thou RCFD
Bil
Mil
Thou
0213
1286
1287
1.
1290
1291
1293
2.a.
1295
1297
1298
2.b.
8497
8498
8499
3.
Includes Small Business Administration “Guaranteed Loan Pool Certificates,” U.S. Maritime Administration obligations, and Export–Import Bank
participation certificates.
Includes obligations (other than mortgage-backed securities) issued by the Farm Credit System, the Federal Home Loan Bank System, the Federal Home
Loan Mortgage Corporation, the Federal National Mortgage Association, the Financing Corporation, Resolution Funding Corporation, the Student Loan
Marketing Association, and the Tennessee Valley Authority.
DRAFT
Schedule RC-B—Continued
Held-to-maturity
(Column A)
(Column B)
Amortized Cost
Fair Value
Dollar Amounts in Thousands
4. Mortgage-backed
securities (MBS):
a. Pass-through
securities:
(1) Guaranteed by
GNMA ..................
(2) Issued by FNMA
and FHLMC..........
(3) Other passthrough securities
b. Other mortgagebacked securities
(include CMOs,
REMICs, and stripped
MBS):
(1) Issued or guaranteed by FNMA,
FHLMC, or GNMA
(2) Collateralized by
MBS issued or
guaranteed by
FNMA, FHLMC,
or GNMA ..............
(3) All other
mortgage-backed
securities ..............
5. Asset-backed securities
(ABS)...............................
6. Other debt securities:
a. Other domestic debt
securities ....................
b. Foreign debt
securities ....................
7. Investments in mutual
funds and other equity
securities with readily
determinable fair values1
8. Total (sum of items 1
through 7) (total of
column A must equal
Schedule RC, item 2.a)
(total of column D must
equal Schedule RC,
item 2.b) ..........................
1
RCFD
Bil
Mil
Thou RCFD
Bil
Mil
FFIEC 031
Page RC-4
16
Available-for-sale
(Column C)
(Column D)
Amortized Cost
Fair Value
Thou RCFD
Bil
Mil
Thou RCFD
Bil
Mil
Thou
1698
1699
1701
1702
4.a.(1)
1703
1705
1706
1707
4.a.(2)
1709
1710
1711
1713
4.a.(3)
1714
1715
1716
1717
4.b.(1)
1718
1719
1731
1732
4.b.(2)
1733
1734
1735
1736
4.b.(3)
C026
C988
C989
C027
5.
1737
1738
1739
1741
6.a.
1742
1743
1744
1746
6.b.
A510
A511
7.
1772
1773
8.
1754
1771
Report Federal Reserve stock, Federal Home Loan Bank stock, and bankers’ bank stock in Schedule RC-F, item 4.
Schedule RC-B—Continued
Memoranda
DRAFT
Dollar Amounts in Thousands
1. Pledged securities1 ...........................................................................................................................
2. Maturity and repricing data for debt securities1, 2 (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: 3, 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 .........................................................................................................................
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: 3, 5
(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: 6
(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) .................................................................................
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 ......................................................................................................................................
1
2
3
4
5
6
FFIEC 031
Page RC-5
17
RCFD
Bil
Mil
Thou
0416
M.1.
A549
A550
A551
A552
A553
A554
M.2.a.(1)
M.2.a.(2)
M.2.a.(3)
M.2.a.(4)
M.2.a.(5)
M.2.a.(6)
A555
A556
A557
A558
A559
A560
M.2.b.(1)
M.2.b.(2)
M.2.b.(3)
M.2.b.(4)
M.2.b.(5)
M.2.b.(6)
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.
Includes held-to-maturity securities at amortized cost and available-for-sale securities at fair value.
Exclude investments in mutual funds and other equity securities with readily determinable fair values.
Report fixed rate debt securities by remaining maturity and floating rate debt securities by next repricing date.
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 9, column C, must equal Schedule RC-B, sum of items 1, 2, 3, 5, and 6,
columns A and D, plus 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.
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 9, column C, must equal Schedule RC-B, item 4.a, sum of columns A
and D, less the amount of 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.
Sum of Memorandum items 2.c.(1) and 2.c.(2) plus any nonaccrual “Other mortgage-backed securities” included in Schedule RC-N, item 9,
column C, must equal Schedule RC-B, item 4.b, sum of columns A and D.
DRAFT
Schedule RC-B—Continued
FFIEC 031
Page RC-5a
17a
Memoranda (continued)
Dollar Amounts in Thousands
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. Credit card
receivables .................
b. Home equity lines .......
c. Automobile loans ........
d. Other consumer loans ..
e. Commercial and
industrial loans ...........
f. Other ..........................
Held-to-maturity
(Column A)
(Column B)
Amortized Cost
Fair Value
RCFD
Bil
Mil
Thou RCFD
Bil
Mil
Available-for-sale
(Column C)
(Column D)
Amortized Cost
Fair Value
Thou RCFD
Bil
Mil
Thou RCFD
Bil
Mil
Thou
B838
B842
B846
B850
B839
B843
B847
B851
B840
B844
B848
B852
B841
B845
B849
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.
DRAFT
FFIEC 031
Page RC-6
18
Schedule RC-C—Loans and Lease Financing Receivables
Part I. Loans and Leases
Do not deduct the allowance for loan and lease losses or the allocated transfer risk reserve from amounts reported in this schedule.
Report (1) loans and leases held for sale at the lower of cost or fair value, (2) loans and leases held for investment, net of unearned
income, and (3) loans and leases accounted for at fair value under a fair value option. Exclude assets held for trading and
commercial paper.
(Column A)
(Column B)
Consolidated
Domestic
Bank
Offices
Dollar Amounts in Thousands RCFD Bil
Mil
Thou RCON Bil
Mil
Thou
1. Loans secured by real estate ......................................................................
a. Construction, land development, and other land loans ..........................
b. Secured by farmland (including farm residential and other
improvements)........................................................................................
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 ......................................
2. Loans to depository institutions and acceptances of other banks:
a. To commercial banks in the U.S. ............................................................
(1) To U.S. branches and agencies of foreign banks ............................
(2) To other commercial banks in the U.S. ............................................
b. To other depository institutions in the U.S. .............................................
c. To banks in foreign countries .................................................................
(1) To foreign branches of other U.S. banks .........................................
(2) To other banks in foreign countries ..................................................
3. Loans to finance agricultural production and other loans to farmers ..........
4. Commercial and industrial loans:
a. To U.S. addressees (domicile) ...............................................................
b. To non-U.S. addressees (domicile) ........................................................
5. Not applicable
6. Loans to individuals for household, family, and other personal expenditures (i.e., consumer loans) (includes purchased paper):
a. Credit cards ............................................................................................
b. Other revolving credit plans ...................................................................
c. Other consumer loans (includes single payment, installment, and all
student loans) .........................................................................................
7. Loans to foreign governments and official institutions (including foreign
central banks) .............................................................................................
8. Obligations (other than securities and leases) of states and political subdivisions in the U.S. ....................................................................................
9. Other loans .................................................................................................
a. Loans for purchasing or carrying securities (secured and unsecured) ..
b. 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, net of unearned income (sum of items 1
through 10 minus item 11) (total of column A must equal
Schedule RC, sum of items 4.a and 4.b) ....................................................
1410
1415
1.
1.a.
1420
1.b.
1797
1.c.(1)
5367
5368
1460
1480
1.c.(2)(a)
1.c.(2)(b)
1.d.
1.e.
B531
B536
B537
1590
1590
2.a.
2.a.(1)
2.a.(2)
2.b.
2.c.
2.c.(1)
2.c.(2)
3.
1763
1764
1763
1764
4.a.
4.b.
B538
B539
B538
B539
6.a.
6.b.
2011
2011
6.c.
2081
2081
7.
2107
1563
2107
1545
1564
2165
8.
9.
9.a.
9.b.
10.
F162
F163
2123
2123
10.a.
10.b.
11.
2122
2122
12.
B532
B533
B534
B534
B535
Schedule RC-C—Continued
DRAFT
FFIEC 031
Page RC-7
19
Part I. Continued
Memoranda
Dollar Amounts in Thousands
1. Loans and leases restructured and in compliance with modified terms (included in
Schedule RC-C, part I, and not reported as past due or nonaccrual in Schedule RC-N,
Memorandum item 1) (exclude loans secured by 1–4 family residential properties and
loans to individuals for household, family, and other personal expenditures) ....................................
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 in domestic offices
(reported in Schedule RC-C, part I, item 1.c.(2)(a), column B) with a remaining maturity or
next repricing date of: 1, 2
(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 A)
EXCLUDING closed-end loans secured by first liens on 1–4 family residential properties
in domestic offices (reported in Schedule RC-C, part I, item 1.c.(2)(a), column B) with a
remaining maturity or next repricing date of: 1, 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 .........................................................................................................................
c. Loans and leases (reported in Schedule RC-C, part I, items 1 through 10, column A)
with a REMAINING MATURITY of one year or less (excluding those in nonaccrual status) ........
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 A4 ............
4. Adjustable rate closed-end loans secured by first liens on 1–4 family residential properties
in domestic offices (included in Schedule RC-C, part I, item 1.c.(2)(a), column B) ..........................
5. Loans secured by real estate to non-U.S. addressees (domicile) (included in Schedule RC-C,
part I, item 1, column A) .....................................................................................................................
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, column A.............................................................................................................................
Memorandum item 7 is to be completed by all banks.
7. Purchased impaired loans held for investment accounted for in accordance with AICPA Statement
of Position 03-3 (exclude loans held for sale):
a. Outstanding balance ....................................................................................................................
b. Carrying amount included in Schedule RC-C, part I, items 1 through 9 .......................................
1
2
3
4
RCFD
Bil
Mil
Thou
1616
M.1.
RCON
A564
A565
A566
A567
A568
A569
M.2.a.(1)
M.2.a.(2)
M.2.a.(3)
M.2.a.(4)
M.2.a.(5)
M.2.a.(6)
RCFD
A570
A571
A572
A573
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.
2746
M.3.
RCON
5370
M.4.
RCFD
B837
M.5.
C391
M.6.
C779
C780
M.7.a.
M.7.b.
Report fixed rate loans and leases by remaining maturity and floating rate loans by next repricing date.
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 in domestic offices 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.
Sum of Memorandum items 2.b.(1) through 2.b.(6), plus total nonaccrual loans and leases from Schedule RC-N, sum of items 1 through 8,
column C, minus nonaccrual closed-end loans secured by first liens on 1–4 family residential properties in domestic offices 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 A, minus total closed-end loans secured by first liens on 1–4 family residential properties in domestic offices from Schedule RC-C,
part I, item 1.c.(2)(a), column B.
Exclude loans secured by real estate that are included in Schedule RC-C, part I, item 1, column A.
Schedule RC-C—Continued
DRAFT
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Page RC-7a
19a
Part I. Continued
Memoranda
Dollar Amounts in Thousands
8. Closed-end loans with negative amortization features secured by 1–4 family residential
properties in domestic offices:
a. Total carrying 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)) ........................................................................................................................................
Memorandum items 8.b and 8.c are to be completed by banks that had 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)) as of December 31, 2006, that exceeded
the lesser of $100 million or 5 percent of total loans and leases, net of unearned income, in
domestic offices (as reported in Schedule RC-C, part I, item 12, column B).
b. Total maximum remaining amount of negative amortization contractually permitted on
closed-end loans secured by 1–4 family residential properties ............................................
c. Total amount of negative amortization on closed-end loans secured by 1–4 family
residential properties included in the carrying amount reported in Memorandum item
8.a above .....................................................................................................................................
9. Construction, land development, and other land loans in domestic offices (sum of
Memorandum items 9.a and 9.b must equal Schedule RC-C, part I, item 1.a):
a. 1–4 family residential construction loans ................................................................................
b. Other construction loans and all land development and other land loans ..........................
10. Loans secured by nonfarm nonresidential properties in domestic offices (sum of
Memorandum items 10.a and 10.b must equal Schedule RC-C, part I, item 1.e):
a. Loans secured by owner-occupied nonfarm nonresidential properties...............................
b. Loans secured by other nonfarm nonresidential properties .................................................
RCON
Bil
Mil
Thou
F230
M.8.a.
F231
M.8.b.
F232
M.8.c.
F158
F159
M.9.a.
M.9.b.
F160
F161
M.10.a.
M.10.b.
Schedule RC-C—Continued
DRAFT
FFIEC 031
Page RC-7b
19b
Part II. Loans to Small Businesses and Small Farms
Schedule RC-C, Part II is to be reported only with the June Report of Condition.
Report the number and amount currently outstanding as of June 30 of business loans with “original amounts” of $1,000,000 or less and
farm loans with “original amounts” of $500,000 or less. The following guidelines should be used to determine the “original amount” of a
loan: (1) For loans drawn down under lines of credit or loan commitments, the “original amount” of the loan is the size of the line of credit
or loan commitment when the line of credit or loan commitment was most recently approved, extended, or renewed prior to the report
date. However, if the amount currently outstanding as of the report date exceeds this size, the “original amount” is the amount currently
outstanding on the report date. (2) For loan participations and syndications, the “original amount” of the loan participation or syndication is
the entire amount of the credit originated by the lead lender. (3) For all other loans, the “original amount” is the total amount of the loan at
origination or the amount currently outstanding as of the report date, whichever is larger.
Loans to Small Businesses
1. Indicate in the appropriate box at the right whether all or substantially all of the dollar
volume of your bank’s “Loans secured by nonfarm nonresidential properties” in domestic
offices reported in Schedule RC-C, part I, item 1.e, column B, and all or substantially all of the
dollar volume of your bank’s “Commercial and industrial loans to U.S. addressees” in domestic
offices reported in Schedule RC-C, part I, item 4.a, column B, have original amounts of
RCON Yes
$100,000 or less (If your bank has no loans outstanding in both of these two loan categories,
place an “X” in the box marked “NO.”) .................................................................................................. 6999
No
1.
If YES, complete items 2.a and 2.b below, skip items 3 and 4, and go to item 5.
If NO and your bank has loans outstanding in either loan category, skip items 2.a and 2.b, complete items 3 and 4 below, and go
to item 5.
If NO and your bank has no loans outstanding in both loan categories, skip items 2 through 4, and go to item 5.
Number of Loans
2. Report the total number of loans currently outstanding for each of the
following Schedule RC-C, part I, loan categories:
a. “Loans secured by nonfarm nonresidential properties” in domestic
offices reported in Schedule RC-C, part I, item 1.e, column B (Note:
Item 1.e, column B, divided by the number of loans should NOT exceed RCON
$100,000.) ................................................................................................ 5562
b. “Commercial and industrial loans to U.S. addressees” in domestic
offices reported in Schedule RC-C, part I, item 4.a, column B
(Note: Item 4.a, column B, divided by the number of loans should
NOT exceed $100,000.)........................................................................... 5563
2.a.
2.b.
(Column A)
Dollar Amounts in Thousands
3. Number and amount currently outstanding of “Loans secured by
nonfarm nonresidential properties” in domestic offices reported in
Schedule RC-C, part I, item 1.e, column B (sum of items 3.a through 3.c
must be less than or equal to Schedule RC-C, part I, item 1.e, column B):
a. With original amounts of $100,000 or less .............................................
b. With original amounts of more than $100,000 through $250,000 ..........
c. With original amounts of more than $250,000 through $1,000,000 .......
4. Number and amount currently outstanding of “Commercial and
industrial loans to U.S. addressees” in domestic offices reported in
Schedule RC-C, part I, item 4.a, column B (sum of items 4.a through 4.c
must be less than or equal to Schedule RC-C, part I, item 4.a, column B):
a. With original amounts of $100,000 or less .............................................
b. With original amounts of more than $100,000 through $250,000 ..........
c. With original amounts of more than $250,000 through $1,000,000 .......
(Column B)
Amount
Currently
Outstanding
Number of Loans
RCON
RCON
5564
5566
5568
5565
5567
5569
5570
5572
5574
5571
5573
5575
Bil
Mil
Thou
3.a.
3.b.
3.c.
4.a.
4.b.
4.c.
Schedule RC-C—Continued
DRAFT
FFIEC 031
Page RC-7c
19c
Part II. Continued
Agricultural Loans to Small Farms
5. Indicate in the appropriate box at the right whether all or substantially all of the dollar
volume of your bank’s “Loans secured by farmland (including farm residential and other
improvements)” in domestic offices reported in Schedule RC-C, part I, item 1.b, column B,
and all or substantially all of the dollar volume of your bank’s “Loans to finance agricultural
production and other loans to farmers” in domestic offices reported in Schedule RC-C, part I,
RCON Yes
item 3, column B, have original amounts of $100,000 or less (If your bank has no loans
outstanding in both of these two loan categories, place an “X” in the box marked “NO.”) ................... 6860
No
5.
If YES, complete items 6.a and 6.b below, and do not complete items 7 and 8.
If NO and your bank has loans outstanding in either loan category, skip items 6.a and 6.b and complete items 7 and 8 below.
If NO and your bank has no loans outstanding in both loan categories, do not complete items 6 through 8.
Number of Loans
6. Report the total number of loans currently outstanding for each of the
following Schedule RC-C, part I, loan categories:
a. “Loans secured by farmland (including farm residential and other
improvements)” in domestic offices reported in Schedule RC-C,
RCON
part I, item 1.b, column B (Note: Item 1.b, column B, divided by
the number of loans should NOT exceed $100,000.) ............................... 5576
b. “Loans to finance agricultural production and other loans to farmers” in
domestic offices reported in Schedule RC-C, part I, item 3, column B
(Note: Item 3, column B, divided by the number of loans should
NOT exceed $100,000.)............................................................................ 5577
6.a.
6.b.
(Column A)
Dollar Amounts in Thousands
7. Number and amount currently outstanding of “Loans secured by
farmland (including farm residential and other improvements)” in
domestic offices reported in Schedule RC-C, part I, item 1.b,
column B (sum of items 7.a through 7.c must be less than or equal to
Schedule RC-C, part I, item 1.b, column B):
a. With original amounts of $100,000 or less .............................................
b. With original amounts of more than $100,000 through $250,000 ..........
c. With original amounts of more than $250,000 through $500,000 ..........
8. Number and amount currently outstanding of “Loans to finance
agricultural production and other loans to farmers” in domestic offices
reported in Schedule RC-C, part I, item 3, column B (sum of
items 8.a through 8.c must be less than or equal to Schedule RC-C,
part I, item 3, column B):
a. With original amounts of $100,000 or less .............................................
b. With original amounts of more than $100,000 through $250,000 ..........
c. With original amounts of more than $250,000 through $500,000 ..........
(Column B)
Amount
Currently
Outstanding
Number of Loans
Bil
Mil
Thou
RCON
RCON
5578
5580
5582
5579
5581
5583
7.a.
7.b.
7.c.
5584
5586
5588
5585
5587
5589
8.a.
8.b.
8.c.
DRAFT
FFIEC 031
Page RC-8
20
Schedule RC-D—Trading Assets and Liabilities
Schedule RC-D is to be completed by banks that reported average trading assets (Schedule RC-K, item 7) of $2 million or
more for any quarter of the preceding calendar year.
Dollar Amounts in Thousands
ASSETS
1. U.S. Treasury securities in domestic offices ......................................................................................
2. U.S. Government agency obligations in domestic offices (exclude mortgage-backed
securities) ...........................................................................................................................................
3. Securities issued by states and political subdivisions in the U.S. in domestic offices .......................
4. Mortgage-backed securities (MBS) in domestic offices:
a. Pass-through securities issued or guaranteed by FNMA, FHLMC, or GNMA...............................
b. Other mortgage-backed securities issued or guaranteed by FNMA, FHLMC, or GNMA
(include CMOs, REMICs, and stripped MBS) ...............................................................................
c. All other mortgage-backed securities ............................................................................................
5. Other debt securities in domestic offices ...........................................................................................
6.–8. Not applicable
9. Other trading assets in domestic offices ............................................................................................
10. Trading assets in foreign offices ............................................................................................... RCFN
11. Derivatives with a positive fair value:
a. In domestic offices ............................................................................................................... RCON
b. In foreign offices ................................................................................................................... RCFN
12. Total trading assets (sum of items 1 through 11) (must equal Schedule RC, item 5) ............... RCFD
RCON
Bil
Mil
Thou
3531
1.
3532
3533
2.
3.
3534
4.a.
3535
3536
3537
4.b.
4.c.
5.
3541
3542
9.
10.
3543
3543
3545
11.a.
11.b.
12.
RCFD
LIABILITIES
13. Liability for short positions .................................................................................................................. 3546
14. Derivatives with a negative fair value ................................................................................................ 3547
15. Total trading liabilities (sum of items 13 and 14) (must equal Schedule RC, item 15) ....................... 3548
Bil
Mil
Thou
13.
14.
15.
DRAFT
FFIEC 031
Page RC-9
21
Schedule RC-E—Deposit Liabilities
Part I. Deposits in Domestic Offices
Nontransaction
Accounts
Transaction Accounts
(Column A)
Total transaction
accounts (including
total demand
deposits)
Dollar Amounts in Thousands
Deposits of:
1. Individuals, partnerships, and corporations
(include all certified and official checks) ................
2. U.S. Government ..................................................
3. States and political subdivisions in the U.S. .........
4. Commercial banks and other depository
institutions in the U.S. ...........................................
5. Banks in foreign countries .....................................
6. Foreign governments and official institutions
(including foreign central banks) ...........................
7. Total (sum of items 1 through 6) (sum of
columns A and C must equal Schedule RC,
item 13.a) ..............................................................
Memoranda
RCON
Bil
Mil
(Column B)
Memo: Total
demand deposits
(included in
column A)
Thou RCON
Bil
Mil
Thou RCON
Bil
Mil
Thou
B549
2202
2203
B550
2520
2530
1.
2.
3.
B551
2213
B552
2236
4.
5.
2216
2377
6.
2385
7.
2215
2210
Dollar Amounts in Thousands
1. Selected components of total deposits (i.e., sum of item 7, columns A and C):
a. Total Individual Retirement Accounts (IRAs) and Keogh Plan accounts .......................................
b. Total brokered deposits .................................................................................................................
c. Fully insured brokered deposits (included in Memorandum item 1.b above):1
(1) Issued in denominations of less than $100,000 ......................................................................
(2) Issued either in denominations of $100,000 or in denominations greater than $100,000
and participated out by the broker in shares of $100,000 or less ...........................................
d. Maturity data for brokered deposits:
(1) Brokered deposits issued in denominations of less than $100,000 with a remaining maturity
of one year or less (included in Memorandum item 1.c.(1) above) .........................................
(2) Brokered deposits issued in denominations of $100,000 or more with a remaining maturity
of one year or less (included in Memorandum item 1.b above) ..............................................
e. Preferred deposits (uninsured deposits of states and political subdivisions in the U.S.
reported in item 3 above which are secured or collateralized as required under state law) (to
be completed for the December report only)............................................................................
2. Components of total nontransaction accounts (sum of Memorandum items 2.a through 2.c must
equal item 7, column C above):
a. Savings deposits:
(1) Money market deposit accounts (MMDAs) .............................................................................
(2) Other savings deposits (excludes MMDAs) ............................................................................
b. Total time deposits of less than $100,000 .....................................................................................
c. Total time deposits of $100,000 or more .......................................................................................
(1) Individual Retirement Accounts (IRAs) and Keogh Plan accounts included in
Memorandum item 2.c, “Total time deposits of $100,000 or more,” above.....................
1
(Column C)
Total
nontransaction
accounts
(including MMDAs)
RCON
Bil
Mil
Thou
6835
2365
M.1.a.
M.1.b.
2343
M.1.c.(1)
2344
M.1.c.(2)
A243
M.1.d.(1)
A244
M.1.d.(2)
5590
M.1.e.
6810
0352
6648
2604
M.2.a.(1)
M.2.a.(2)
M.2.b.
M.2.c.
F233
M.2.c.(1)
Report brokered retirement deposit accounts eligible for $250,000 in deposit insurance coverage in Memorandum item 1.c.(1) only if they have been
issued in denominations of less than $100,000. Report brokered retirement deposit accounts in Memorandum item 1.c.(2) if they have been issued either
in denominations of exactly $100,000 through exactly $250,000 or in denominations greater than $100,000 and participated out by the broker in shares of
$250,000 or less.
Schedule RC-E—Continued
DRAFT
FFIEC 031
Page RC-10
22
Part I. Continued
Memoranda (continued)
Dollar Amounts in Thousands
3. Maturity and repricing data for time deposits of less than $100,000:
a. Time deposits of less than $100,000 with a remaining maturity or next repricing date of: 1, 2
(1) Three months or less ..............................................................................................................
(2) Over three months through 12 months ...................................................................................
(3) Over one year through three years .........................................................................................
(4) Over three years .....................................................................................................................
b. Time deposits of less than $100,000 with a REMAINING MATURITY of one year or less
(included in Memorandum items 3.a.(1) and 3.a.(2) above)3 ........................................................
4. Maturity and repricing data for time deposits of $100,000 or more:
a. Time deposits of $100,000 or more with a remaining maturity or next repricing date of: 1, 4
(1) Three months or less ..............................................................................................................
(2) Over three months through 12 months ...................................................................................
(3) Over one year through three years .........................................................................................
(4) Over three years .....................................................................................................................
b. Time deposits of $100,000 or more with a REMAINING MATURITY of one year or less
(included in Memorandum items 4.a.(1) and 4.a.(2) above)3 ........................................................
1
2
3
4
RCON
Bil
Mil
Thou
A579
A580
A581
A582
M.3.a.(1)
M.3.a.(2)
M.3.a.(3)
M.3.a.(4)
A241
M.3.b.
A584
A585
A586
A587
M.4.a.(1)
M.4.a.(2)
M.4.a.(3)
M.4.a.(4)
A242
M.4.b.
Report fixed rate time deposits by remaining maturity and floating rate time deposits by next repricing date.
Sum of Memorandum items 3.a.(1) through 3.a.(4) must equal Schedule RC-E, Memorandum item 2.b.
Report both fixed and floating rate time deposits by remaining maturity. Exclude floating rate time deposits with a next repricing date of one year or less
that have a remaining maturity of over one year.
Sum of Memorandum items 4.a.(1) through 4.a.(4) must equal Schedule RC-E, Memorandum item 2.c.
Part II. Deposits in Foreign Offices (including Edge and
Agreement subsidiaries and IBFs)
Dollar Amounts in Thousands
Deposits of:
1. Individuals, partnerships, and corporations (include all certified and official checks) ......................
2. U.S. banks (including IBFs and foreign branches of U.S. banks) and other U.S. depository
institutions ..........................................................................................................................................
3. Foreign banks (including U.S. branches and agencies of foreign banks, including their IBFs) .......
4. Foreign governments and official institutions (including foreign central banks) ...............................
5. U.S. Government and states and political subdivisions in the U.S. .................................................
6. Total (sum of items 1 through 5) (must equal Schedule RC, item 13.b) ..........................................
Memorandum
RCFN
Bil
Mil
Thou
B553
1.
B554
2625
2650
B555
2200
2.
3.
4.
5.
6.
Dollar Amounts in Thousands
RCFN
1. Time deposits with a remaining maturity of one year or less (included in Part II, item 6 above) .....
A245
Bil
Mil
Thou
M.1.
Schedule RC-F—Other Assets
DRAFT
Dollar Amounts in Thousands
1. Accrued interest receivable1 .............................................................................................................
2. Net deferred tax assets2 ...................................................................................................................
3. Interest-only strips receivable (not in the form of a security) 3 on:
a. Mortgage loans ............................................................................................................................
b. Other financial assets ...................................................................................................................
4. Equity securities that DO NOT have readily determinable fair values4 .............................................
5. Life insurance assets ........................................................................................................................
6. All other assets (itemize and describe amounts greater than $25,000 that exceed 25% of
this item)............................................................................................................................................
2166
a. Prepaid expenses
1578
b. Repossessed personal property (including vehicles)
c. Derivatives with a positive fair value held for purposes other
than trading
C010
FFIEC 031
Page RC-11
23
RCFD
Bil
Mil
Thou
B556
2148
1.
2.
A519
A520
1752
C009
3.a.
3.b.
4.
5.
2168
6.
6.a.
6.b.
6.c.
d. Retained interests in accrued interest receivable related to securitized
credit cards
C436
TEXt
3549
e. 3549
TEXT
3550
f. 3550
TEXT
3551
g. 3551
7. Total (sum of items 1 through 6) (must equal Schedule RC, item 11) ................................................ 2160
6.d.
6.e.
6.f.
6.g.
7.
Schedule RC-G—Other Liabilities
Dollar Amounts in Thousands
1. a. Interest accrued and unpaid on deposits in domestic offices 5 ......................................................
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 exposures....................................................
4. All other liabilities (itemize and describe amounts greater than $25,000 that exceed
25% of this item) ................................................................................................................................
3066
a. Accounts payable
C011
b. Deferred compensation liabilities
2932
c. Dividends declared but not yet payable
d. Derivatives with a negative fair value held for purposes other
C012
than trading
TEXT
3552
e. 3552
TEXT
3553
f. 3553
TEXT
3554
g. 3554
5. Total (sum of items 1 through 4) (must equal Schedule RC, item 20) ...............................................
1
2
3
4
5
RCON
Bil
Mil
Thou
3645
1.a.
RCFD
3646
3049
B557
1.b.
2.
3.
2938
4.
4.a.
4.b.
4.c.
2930
Include accrued interest receivable on loans, leases, debt securities, and other interest-bearing assets.
See discussion of deferred income taxes in Glossary entry on “income taxes.”
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.
Include Federal Reserve stock, Federal Home Loan Bank stock, and bankers’ bank stock.
For savings banks, include “dividends” accrued and unpaid on deposits.
4.d.
4.e.
4.f.
4.g.
5.
DRAFT
FFIEC 031
Page RC-12
24
Schedule RC-H—Selected Balance Sheet Items for Domestic Offices
Dollar Amounts in Thousands
1. and 2. Not applicable
3. Securities purchased under agreements to resell ..............................................................................
4. Securities sold under agreements to repurchase ..............................................................................
5. Other borrowed money ......................................................................................................................
EITHER
6. Net due from own foreign offices, Edge and Agreement subsidiaries, and IBFs ...............................
OR
7. Net due to own foreign offices, Edge and Agreement subsidiaries, and IBFs ...................................
8. Total assets (excludes net due from foreign offices, Edge and Agreement subsidiaries, and
IBFs)...................................................................................................................................................
9. Total liabilities (excludes net due to foreign offices, Edge and Agreement subsidiaries, and
IBFs)...................................................................................................................................................
In items 10–17, report the amortized (historical) cost of both held-to-maturity and
available-for-sale securities in domestic offices.
10. U.S. Treasury securities .....................................................................................................................
11. U.S. Government agency obligations (exclude mortgage-backed securities) ...................................
12. Securities issued by states and political subdivisions in the U.S. ......................................................
13. Mortgage-backed securities (MBS):
a. Pass-through securities:
(1) Issued or guaranteed by FNMA, FHLMC, or GNMA...............................................................
(2) Other pass-through securities .................................................................................................
b. Other mortgage-backed securities (include CMOs, REMICs, and stripped MBS):
(1) Issued or guaranteed by FNMA, FHLMC, or GNMA...............................................................
(2) All other mortgage-backed securities .....................................................................................
14. Other domestic debt securities (include domestic asset-backed securities) ......................................
15. Foreign debt securities (include foreign asset-backed securities) .....................................................
16. Investments in mutual funds and other equity securities with readily determinable
fair values ...........................................................................................................................................
17. Total amortized (historical) cost of both held-to-maturity and available-for-sale securities
(sum of items 10 through 16) .............................................................................................................
Domestic Offices
RCON
Bil
Mil
Thou
B989
B995
3190
3.
4.
5.
2163
6.
2941
7.
2192
8.
3129
9.
RCON
Bil
Mil
Thou
1039
1041
1042
10.
11.
12.
1043
1044
13.a.(1)
13.a.(2)
1209
1280
1281
1282
13.b.(1)
13.b.(2)
14.
15.
A510
16.
1374
17.
18. Equity securities that do not have readily determinable fair values ................................................... 1752
18.
Schedule RC-I—Assets and Liabilities of IBFs
To be completed only by banks with IBFs and other “foreign” offices.
Dollar Amounts in Thousands
RCFN
1. Total IBF assets of the consolidated bank (component of Schedule RC, item 12) ............................ 2133
2. Total IBF liabilities (component of Schedule RC, item 21) ................................................................. 2898
Bil
Mil
Thou
1.
2.
DRAFT
FFIEC 031
Page RC-13
25
Schedule RC-K—Quarterly Averages1
Dollar Amounts in Thousands
ASSETS
1. Interest-bearing balances due from depository institutions .......................................................
2. U.S. Treasury securities and U.S. Government agency obligations 2 (excluding mortgagebacked securities) .....................................................................................................................
3. Mortgage-backed securities2 ....................................................................................................
4. All other securities 2, 3 (includes securities issued by states and political subdivisions in
the U.S.) ....................................................................................................................................
5. Federal funds sold and securities purchased under agreements to resell ................................
6. Loans:
a. Loans in domestic offices:
(1) Total loans ......................................................................................................................
(2) Loans secured by real estate .........................................................................................
(3) Loans to finance agricultural production and other loans to farmers .............................
(4) Commercial and industrial loans ....................................................................................
(5) Loans to individuals for household, family, and other personal expenditures:
(a) Credit cards .............................................................................................................
(b) Other (includes single payment, installment, all student loans, and
revolving credit plans other than credit cards) .........................................................
b. Total loans in foreign offices, Edge and Agreement subsidiaries, and IBFs ................ RCFN
7. Trading assets .................................................................................................................. RCFD
8. Lease financing receivables (net of unearned income) ................................................... RCFD
9. Total assets 4 .................................................................................................................... RCFD
LIABILITIES
10. Interest-bearing transaction accounts in domestic offices (NOW accounts, ATS accounts,
and telephone and preauthorized transfer accounts) (exclude demand deposits) ...................
11. Nontransaction accounts in domestic offices:
a. Savings deposits (includes MMDAs) ....................................................................................
b. Time deposits of $100,000 or more ......................................................................................
c. Time deposits of less than $100,000 ....................................................................................
12. Interest-bearing deposits in foreign offices, Edge and Agreement subsidiaries,
and IBFs ........................................................................................................................... RCFN
13. Federal funds purchased and securities sold under agreements to repurchase ............. RCFD
14. Other borrowed money (includes mortgage indebtedness and obligations under
capitalized leases) ........................................................................................................... RCFD
1
2
3
4
RCFD
Tril
Bil
Mil
Thou
3381
1.
B558
B559
2.
3.
B560
3365
4.
5.
RCON
3360
3385
3386
3387
6.a.(1)
6.a.(2)
6.a.(3)
6.a.(4)
B561
6.a.(5)(a)
B562
3360
3401
3484
3368
6.a.(5)(b)
6.b.
7.
8.
9.
RCON
3485
10.
B563
A514
A529
11.a.
11.b.
11.c.
3404
3353
12.
13.
3355
14.
For all items, banks have the option of reporting either (1) an average of DAILY figures for the quarter, or (2) an average of WEEKLY figures
(i.e., the Wednesday of each week of the quarter).
Quarterly averages for all debt securities should be based on amortized cost.
Quarterly averages for all equity securities should be based on historical cost.
The quarterly average for total assets should reflect all debt securities (not held for trading) at amortized cost, equity securities with readily determinable
fair values at the lower of cost or fair value, and equity securities without readily determinable fair values at historical cost.
DRAFT
FFIEC 031
Page RC-14
26
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
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. (1) Commitments to fund commercial real estate, construction, and land development loans
secured by real estate (sum of items 1.c.(1)(a) and (b) must equal item 1.c.(1)) ...................
(a) 1–4 family residential construction loan commitments ........ F164
(b) Commercial real estate, other construction loan, and land
development loan commitments ............................................. F165
(2) Commitments to fund commercial real estate, construction, and land development loans
NOT secured by real estate ....................................................................................................
d. Securities underwriting ..................................................................................................................
e. Other unused commitments ..........................................................................................................
2. Financial standby letters of credit and foreign office guarantees .......................................................
a. Amount of financial standby letters of credit conveyed to others ............ 3820
3. Performance standby letters of credit and foreign office guarantees .................................................
a. Amount of performance standby letters of credit conveyed to others ..... 3822
4. Commercial and similar letters of credit .............................................................................................
5. Not applicable
6. Securities lent (including customers’ securities lent where the customer is indemnified against
loss by the reporting bank) .................................................................................................................
(Column A)
(Column B)
Guarantor
Beneficiary
7. Credit derivatives:
RCFD Bil
Mil
Thou RCFD Bil
Mil
Thou
a. Notional amounts:
C969
(1) Credit default swaps .................................. C968
C971
(2) Total return swaps ...................................... C970
C973
(3) Credit options ............................................. C972
C975
(4) Other credit derivatives .............................. C974
b. Gross fair values:
C221
(1) Gross positive fair value ............................ C219
C222
(2) Gross negative fair value ........................... C220
8. Spot foreign exchange contracts .......................................................................................................
9. All other off-balance sheet liabilities (exclude derivatives) (itemize and describe each component
of this item over 25% of Schedule RC, item 28, “Total equity capital”) ..............................................
3432
a. Securities borrowed
3434
b. Commitments to purchase when-issued securities
c. Standby letters of credit issued by a Federal Home Loan Bank on the
C978
bank’s behalf
3555
d. TEXT
3555
3556
e. TEXT
3556
3557
f. TEXT
3557
10. All other off-balance sheet assets (exclude derivatives) (itemize and describe each component
of this item over 25% of Schedule RC, item 28, “Total equity capital”) ..............................................
3435
a. Commitments to sell when-issued securities
TEXT
5592
b. 5593
TEXT
5593
c. 5592
TEXT
5594
d. 5595
TEXT
5595
e. 5594
RCFD
Bil
Mil
Thou
3814
3815
1.a.
1.b.
3816
1.c.(1)
1.c.(1)(a)
1.c.(1)(b)
6550
3817
3818
3819
3411
1.c.(2)
1.d.
1.e.
2.
2.a.
3.
3.a.
4.
3433
6.
3821
7.a.(1)
7.a.(2)
7.a.(3)
7.a.(4)
8765
3430
7.b.(1)
7.b.(2)
8.
9.
9.a.
9.b.
9.c.
9.d.
9.e.
9.f.
5591
10.
10.a.
10.b.
10.c.
10.d.
10.e.
DRAFT
Schedule RC-L—Continued
FFIEC 031
Page RC-15
27
Dollar Amounts in Thousands
RCFD Tril
Bil
Mil
Thou
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
(Column A)
Interest Rate
Contracts
Dollar Amounts in Thousands
Derivatives Position Indicators
12. Gross amounts (e.g., notional
amounts) (for each column, sum of
items 12.a through 12.e must equal
sum of items 13 and 14):
a. Futures contracts ............................
b. Forward contracts ...........................
c. Exchange-traded option contracts:
(1) Written options ..........................
(2) Purchased options ....................
d. Over-the-counter option contracts:
(1) Written options ..........................
Tril
Bil
Mil
(Column B)
Foreign Exchange
Contracts
Thou Tril
Bil
Mil
(Column C)
Equity Derivative
Contracts
Thou Tril
Bil
Mil
11.a.
11.b.
(Column D)
Commodity and
Other Contracts
Thou Tril
Bil
Mil
RCFD 8693
RCFD 8694
RCFD 8695
RCFD 8696
RCFD 8697
RCFD 8698
RCFD 8699
RCFD 8700
RCFD 8701
RCFD 8702
RCFD 8703
RCFD 8704
RCFD 8705
RCFD 8706
RCFD 8707
RCFD 8708
RCFD 8709
RCFD 8710
RCFD 8711
RCFD 8712
RCFD 8713
RCFD 8714
RCFD 8715
RCFD 8716
RCFD 3450
RCFD 3826
RCFD 8719
RCFD 8720
RCFD A126
RCFD A127
RCFD 8723
RCFD 8724
12.a.
12.b.
12.c.(1)
12.c.(2)
12.d.(1)
12.d.(2)
(2) Purchased options ....................
e. Swaps .............................................
13. Total gross notional amount of
derivative contracts held for trading .....
14. Total gross notional amount of
derivative contracts held for
purposes other than trading .................
a. Interest rate swaps where the
bank has agreed to pay a
fixed rate .........................................
15. Gross fair values of derivative
contracts:
a. Contracts held for trading:
(1) Gross positive fair value ...........
(2) Gross negative fair value ..........
b. Contracts held for purposes other
than trading:
(1) Gross positive fair value ...........
(2) Gross negative fair value ..........
Thou
12.e.
13.
RCFD 8725
RCFD 8726
RCFD 8727
RCFD 8728
14.
RCFD A589
14.a.
RCFD 8733
RCFD 8734
RCFD 8735
RCFD 8736
RCFD 8737
RCFD 8738
RCFD 8739
RCFD 8740
15.a.(1)
15.a.(2)
RCFD 8741
RCFD 8742
RCFD 8743
RCFD 8744
RCFD 8745
RCFD 8746
RCFD 8747
RCFD 8748
15.b.(1)
15.b.(2)
Schedule RC-M—Memoranda
DRAFT
Dollar Amounts in Thousands
FFIEC 031
Page RC-16
28
RCFD
1. Extensions of credit by the reporting bank to its executive officers, directors, principal
shareholders, and their related interests as of the report date:
a. Aggregate amount of all extensions of credit to all executive officers, directors, principal
shareholders, and their related interests ....................................................................................... 6164
b. Number of executive officers, directors, and principal shareholders to whom the amount of all
extensions of credit by the reporting bank (including extensions of credit to
Number
related interests) equals or exceeds the lesser of $500,000 or 5 percent
of total capital as defined for this purpose in agency regulations ..................... 6165
2. Intangible assets other than goodwill:
a. Mortgage servicing assets ............................................................................................................
(1) Estimated fair value of mortgage servicing assets ............................ A590
b. Purchased credit card relationships and nonmortgage servicing assets ......................................
c. All other identifiable intangible assets ...........................................................................................
d. Total (sum of items 2.a, 2.b, and 2.c) (must equal Schedule RC, item 10.b) ................................
3. Other real estate owned:
a. Direct and indirect investments in real estate ventures .................................................................
b. All other real estate owned:
(1) Construction, land development, and other land in domestic offices ......................................
(2) Farmland in domestic offices ..................................................................................................
(3) 1– 4 family residential properties in domestic offices ..............................................................
(4) Multifamily (5 or more) residential properties in domestic offices ...........................................
(5) Nonfarm nonresidential properties in domestic offices
(6) Foreclosed properties from “GNMA loans” .............................................................................
(7) In foreign offices ............................................................................................................ RCFN
Bil
Mil
Thou
1.a.
1.b.
3164
B026
5507
0426
2.a.
2.a.(1)
2.b.
2.c.
2.d.
5372
3.a.
RCON
5508
5509
5510
5511
5512
C979
5513
3.b.(1)
3.b.(2)
3.b.(3)
3.b.(4)
3.b.(5)
3.b.(6)
3.b.(7)
RCFD
c. Total (sum of items 3.a and 3.b) (must equal Schedule RC, item 7) .............................................
4. Investments in unconsolidated subsidiaries and associated companies:
a. Direct and indirect investments in real estate ventures .................................................................
b. All other investments in unconsolidated subsidiaries and associated companies ........................
c. Total (sum of items 4.a and 4.b) (must equal Schedule RC, item 8) .............................................
5. Other borrowed money:
a. Federal Home Loan Bank advances:
(1) Advances with a remaining maturity or next repricing date of:1
(a) One year or less ...............................................................................................................
(b) Over one year through three years ..................................................................................
(c) Over three years through five years .................................................................................
(d) Over five years .................................................................................................................
(2) Advances with a REMAINING MATURITY of one year or less (included in item 5.a.(1)(a)
above)2 ...................................................................................................................................
(3) Structured advances (included in items 5.a.(1)(a) – (d) above) ..............................................
b. Other borrowings:
(1) Other borrowings with a remaining maturity or next repricing date of:3
(a) One year or less ...............................................................................................................
(b) Over one year through three years ..................................................................................
(c) Over three years through five years .................................................................................
(d) Over five years .................................................................................................................
(2) Other borrowings with a REMAINING MATURITY of one year or less (included in
item 5.b.(1)(a) above)4 ............................................................................................................
c. Total (sum of items 5.a.(1)(a)–(d) and items 5.b.(1)(a)–(d)) (must equal Schedule RC,
item 16) .........................................................................................................................................
1
2
3
4
2150
3.c.
5374
5375
2130
4.a.
4.b.
4.c.
F055
F056
F057
F058
5.a.(1)(a)
5.a.(1)(b)
5.a.(1)(c)
5.a.(1)(d)
2651
F059
5.a.(2)
5.a.(3)
F060
F061
F062
F063
5.b.(1)(a)
5.b.(1)(b)
5.b.(1)(c)
5.b.(1)(d)
B571
5.b.(2)
3190
5.c.
Report fixed rate advances by remaining maturity and floating rate advances by next repricing date.
Report both fixed and floating rate advances by remaining maturity. Exclude floating rate advances with a next repricing date of one year or less that have
a remaining maturity of over one year.
Report fixed rate other borrowings by remaining maturity and floating rate other borrowings by next repricing date.
Report both fixed and floating rate other borrowings by remaining maturity. Exclude floating rate other borrowings with a next repricing date of one year or
less that have a remaining maturity of over one year.
Schedule RC-M—Continued
DRAFT
Dollar Amounts in Thousands
FFIEC 031
Page RC-16a
28a
RCFD
Yes
No
6. Does the reporting bank sell private label or third party mutual funds and annuities? ....................... B569
RCFD
6.
Bil
Mil
Thou
7. Assets under the reporting bank’s management in proprietary mutual funds and annuities.............. B570
7.
8. Primary Internet Web site address of the bank (home page), if any
(Example: www.examplebank.com)
TEXT http://
4087
8.
RCFD
9. Do any of the bank’s Internet Web sites have transactional capability, i.e., allow the bank’s
customers to execute transactions on their accounts through the Web site? .................................... 4088
10. Secured liabilities:
RCON
a. Amount of ‘‘Federal funds purchased in domestic offices” that are secured (included in
Schedule RC, item 14.a) ............................................................................................................... F064
RCFD
b. Amount of ‘‘Other borrowings” that are secured (included in Schedule RC-M,
items 5.b.(1)(a)–(d)) ...................................................................................................................... F065
Yes
No
9.
Bil
Mil
Thou
10.a.
10.b.
DRAFT
FFIEC 031
Page RC-17
29
Schedule RC-N—Past Due and Nonaccrual Loans, Leases, and Other Assets
(Column A)
Past due
30 through 89
days and still
accruing
Dollar Amounts in Thousands
1. Loans secured by real estate:
a. Construction, land development, and other
land loans in domestic offices ..........................
b. Secured by farmland in domestic offices ........
c. Secured by 1– 4 family residential
properties in domestic offices:
(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 in domestic offices ..........................
e. Secured by nonfarm nonresidential
properties in domestic offices ...........................
f. In foreign offices ...............................................
2. Loans to depository institutions and acceptances
of other banks:
a. To U.S. banks and other U.S. depository
institutions ........................................................
b. To foreign banks ...............................................
3. Loans to finance agricultural production and
other loans to farmers ...........................................
4. Commercial and industrial loans:
a. To U.S. addressees (domicile) .........................
b. To non-U.S. addressees (domicile) ..................
5. Loans to individuals for household, family, and
other personal expenditures:
a. Credit cards ......................................................
b. Other (includes single payment, installment,
all student loans, and revolving credit plans
other than credit cards) ....................................
6. Loans to foreign governments and official
institutions .............................................................
7. All other loans .......................................................
8. Lease financing receivables:
a. Leases to individuals for household, family,
and other personal expenditures..................
b. All other leases ...............................................
9. Debt securities and other assets (exclude
other real estate owned and other repossessed
assets)...................................................................
RCON
Bil
Mil
(Column C)
Nonaccrual
(Column B)
Past due 90
days or more
and still
accruing
Thou RCON
Bil
Mil
Thou RCON
Bil
Mil
Thou
2759
3493
2769
3494
3492
3495
1.a.
1.b.
5398
5399
5400
1.c.(1)
C236
C238
C237
C239
C229
C230
1.c.(2)(a)
1.c.(2)(b)
3499
3500
3501
1.d.
1.e.
3502
3503
3504
RCFN
RCFN
RCFN
B572
B573
B574
RCFD
RCFD
RCFD
5377
5380
5378
5381
5379
5382
2.a.
2.b.
1594
1597
1583
3.
1251
1254
1252
1255
1253
1256
4.a.
4.b.
B575
B576
B577
5.a.
B578
B579
B580
5.b.
5389
5459
5390
5460
5391
5461
6.
7.
F166
F169
F167
F170
F168
F171
8.a.
8.b.
3505
3506
3507
9.
1.f.
Schedule RC-N—Continued
DRAFT
FFIEC 031
Page RC-18
30
Amounts reported in Schedule RC-N, items 1 through 8, above include guaranteed and unguaranteed portions of past due and nonaccrual
loans and leases. Report in item 10 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
Dollar Amounts in Thousands
RCFD
Bil
Mil
(Column B)
Past due 90
days or more
and still
accruing
Thou RCFD
10. Loans and leases reported in items 1 through 8
above which are wholly or partially guaranteed
by the U.S. Government ....................................... 5612
a. Guaranteed portion of loans and leases
included in item 10 above (exclude rebooked
“GNMA loans”).................................................. 5615
b. Rebooked “GNMA loans” that have been
repurchased or are eligible for repurchase
included in item 10 above ................................ C866
Memoranda
1. Restructured loans and leases included in
Schedule RC-N, items 1 through 8, above
(and not reported in Schedule RC-C, Part I,
Memorandum item 1) ............................................
2. Loans to finance commercial real estate,
construction, and land development activities
(not secured by real estate) included in
Schedule RC-N, items 4 and 7, above ..................
3. Loans secured by real estate to non-U.S.
addressees (domicile) (included in
Schedule RC-N, item 1, above) ............................
4. Not applicable
5. Loans and leases held for sale (included in
Schedule RC-N, items 1 through 8, above) ..........
RCFD
Mil
Thou RCFD
5613
5614
5616
5617
C867
C868
Bil
Mil
Thou
10.
10.a.
(Column A)
Past due
30 through 89
days and still
accruing
Dollar Amounts in Thousands
Bil
(Column C)
Nonaccrual
Bil
Mil
(Column C)
Nonaccrual
(Column B)
Past due 90
days or more
and still
accruing
Thou RCFD
Bil
Mil
10.b.
Thou RCFD
Bil
Mil
Thou
1658
1659
1661
M.1.
6558
6559
6560
M.2.
1248
1249
1250
M.3.
C240
C241
C226
M.5.
(Column A)
Past due 30
through 89 days
RCFD
6. Interest rate, foreign exchange rate, and other
commodity and equity contracts:
Fair value of amounts carried as assets ............... 3529
Bil
Mil
(Column B)
Past due 90
days or more
Thou RCFD
3530
Bil
Mil
Thou
M.6.
RCFD
7. Additions to nonaccrual assets during the quarter ............................................................................. C410
8. Nonaccrual assets sold during the quarter ........................................................................................ C411
Bil
Mil
Thou
M.7.
M.8.
Schedule RC-N—Continued
Memoranda
DRAFT
(Column A)
Past due
30 through 89
days and still
accruing
Dollar Amounts in Thousands
9. Construction, land development, and other
land loans in domestic offices (sum of
Memorandum items 9.a and 9.b must equal
Schedule RC-N, item 1.a):
a. 1–4 family residential construction loans ....
b. Other construction loans and all land
development and other land loans ...............
10. Loans secured by nonfarm nonresidential
properties in domestic offices (sum of
Memorandum items 10.a and 10.b must equal
Schedule RC-N, item 1.e):
a. Loans secured by owner-occupied
nonfarm nonresidential properties ...............
b. Loans secured by other nonfarm
nonresidential properties ..............................
RCON
Bil
Mil
FFIEC 031
Page RC-18a
30a
(Column C)
Nonaccrual
(Column B)
Past due 90
days or more
and still
accruing
Thou RCON
Bil
Mil
Thou RCON
Bil
Mil
Thou
F172
F174
F176
M.9.a.
F173
F175
F177
M.9.b.
F178
F180
F182
M.10.a.
F179
F181
F183
M.10.b.
DRAFT
FFIEC 031
Page RC-19
Schedule RC-O—Other Data for Deposit Insurance and FICO Assessments
31
Each bank must complete either (1) items A through C and Memorandum items 1 through 3 or (2) items 1 through 12
and Memorandum items 1 through 3. A bank that chooses to complete items A through C must continue to complete
these items each quarter thereafter. A bank that completes items A through C may also choose to complete items D
through F, but must continue to complete items D through F each quarter thereafter.
Dollar Amounts in Thousands
RCFD
Bil
Mil
Thou
A. Total deposit liabilities before exclusions (gross) as defined in Section 3(l) of the Federal
Deposit Insurance Act and FDIC regulations ............................................................................... F236
B. Total allowable exclusions (including foreign deposits)............................................................. F237
C. Total foreign deposits (included in item B above) .......................................................................
D. Total daily average of deposit liabilities before exclusions (gross) as defined in
Section 3(l) of the Federal Deposit Insurance Act and FDIC regulations ..................................
E. Total daily average of allowable exclusions (including foreign deposits) ................................
F. Total daily average of foreign deposits (included in item E above) ...........................................
Dollar Amounts in Thousands
1. Unposted debits (see instructions):
a. Actual amount of all unposted debits ............................................................................................
OR
b. Separate amount of unposted debits:
(1) Actual amount of unposted debits to demand deposits ..........................................................
(2) Actual amount of unposted debits to time and savings deposits1...........................................
2. Unposted credits (see instructions):
a. Actual amount of all unposted credits ...........................................................................................
OR
b. Separate amount of unposted credits:
(1) Actual amount of unposted credits to demand deposits .........................................................
(2) Actual amount of unposted credits to time and savings deposits1..........................................
3. Uninvested trust funds (cash) held in bank’s own trust department (not included in total
deposits in domestic offices) ..............................................................................................................
4. Deposits of consolidated subsidiaries in domestic offices and in insured branches in Puerto Rico
and U.S. territories and possessions (not included in total deposits):
a. Demand deposits of consolidated subsidiaries .............................................................................
b. Time and savings deposits1 of consolidated subsidiaries .............................................................
c. Interest accrued and unpaid on deposits of consolidated subsidiaries .........................................
5. Deposits in insured branches in Puerto Rico and U.S. territories and possessions:
a. Demand deposits in insured branches (included in Schedules RC-E, Part II) ..............................
b. Time and savings deposits1 in insured branches (included in Schedule RC-E, Part II) ................
c. Interest accrued and unpaid on deposits in insured branches (included in Schedule RC-G,
item 1.b.) .......................................................................................................................................
6. Reserve balances actually passed through to the Federal Reserve by the reporting bank on
behalf of its respondent depository institutions that are also reflected as deposit liabilities of
the reporting bank:
a. Amount reflected in demand deposits (included in Schedule RC-E, Part I, item 7,
column B) ......................................................................................................................................
b. Amount reflected in time and savings deposits1 (included in Schedule RC-E, Part I,
item 7, column A or C, but not column B) ......................................................................................
7. Unamortized premiums and discounts on time and savings deposits: 1, 2
a. Unamortized premiums .................................................................................................................
b. Unamortized discounts ..................................................................................................................
8. Not applicable
9. Deposits in lifeline accounts ...............................................................................................................
10. Benefit-responsive “Depository Institution Investment Contracts” (included in total deposits in
domestic offices) ................................................................................................................................
1
2
A.
B.
RCFN
F234
RCFD
F238
F239
RCFN
F235
RCON
C.
D.
E.
F.
Bil
Mil
Thou
0030
1.a.
0031
0032
1.b.(1)
1.b.(2)
3510
2.a.
3512
3514
2.b.(1)
2.b.(2)
3520
3.
2211
2351
5514
4.a.
4.b.
4.c.
2229
2383
5.a.
5.b.
5515
5.c.
2314
6.a.
2315
6.b.
5516
5517
7.a.
7.b.
5596
9.
8432
10.
For FDIC insurance and FICO assessment purposes, “time and savings deposits” consists of nontransaction accounts and all transaction accounts other
than demand deposits.
Exclude core deposit intangibles.
Schedule RC-O—Continued
DRAFT
Dollar Amounts in Thousands
11. Adjustments to demand deposits in domestic offices and in insured branches in Puerto Rico
and U.S. territories and possessions reported in Schedule RC-E for certain reciprocal
demand balances:
a. Amount by which demand deposits would be reduced if the reporting bank’s reciprocal
demand balances with the domestic offices of U.S. banks and savings associations and
insured branches in Puerto Rico and U.S. territories and possessions that were reported
on a gross basis in Schedule RC-E had been reported on a net basis .........................................
b. Amount by which demand deposits would be increased if the reporting bank’s reciprocal
demand balances with foreign banks and foreign offices of other U.S. banks (other than
insured branches in Puerto Rico and U.S. territories and possessions) that were reported
on a net basis in Schedule RC-E had been reported on a gross basis .........................................
c. Amount by which demand deposits would be reduced if cash items in process of
collection were included in the calculation of the reporting bank’s net reciprocal demand
balances with the domestic offices of U.S. banks and savings associations and insured
branches in Puerto Rico and U.S. territories and possessions in Schedule RC-E .......................
12. Amount of assets netted against deposit liabilities in domestic offices and in insured branches
in Puerto Rico and U.S. territories and possessions on the balance sheet (Schedule RC) in
accordance with generally accepted accounting principles (exclude amounts related to
reciprocal demand balances):
a. Amount of assets netted against demand deposits ......................................................................
b. Amount of assets netted against time and savings deposits ........................................................
Memoranda
Dollar Amounts in Thousands
1. Total deposits in domestic offices of the bank and in insured branches in Puerto Rico and U.S.
territories and possessions (sum of Memorandum items 1.a.(1), 1.b.(1), 1.c.(1), and 1.d.(1)
must equal the sum of Schedule RC, item 13.a, and Schedule RC-O, items 5.a and 5.b):
a. Deposit accounts (excluding retirement accounts) of $100,000 or less:1
(1) Amount of deposit accounts (excluding retirement accounts) of $100,000 or less ............
Number
(2) Number of deposit accounts (excluding retirement accounts)
F050
of $100,000 or less (to be completed for the June report only) ...
b. Deposit accounts (excluding retirement accounts) of more than $100,000:1
(1) Amount of deposit accounts (excluding retirement accounts) of more than $100,000 .......
Number
(2) Number of deposit accounts (excluding retirement accounts)
F052
of more than $100,000 ......................................................................
c. Retirement deposit accounts of $250,000 or less:1
(1) Amount of retirement deposit accounts of $250,000 or less ...................................................
Number
(2) Number of retirement deposit accounts of $250,000 or less
F046
(to be completed for the June report only) ........................................
d. Retirement deposit accounts of more than $250,000:1
(1) Amount of retirement deposit accounts of more than $250,000 .............................................
Number
FFIEC 031
Page RC-20
32
RCON
Bil
Mil
Thou
8785
11.a.
A181
11.b.
A182
11.c.
A527
A528
12.a.
12.b.
RCON
Bil
Mil
Thou
F049
M.1.a.(2)
F051
1
2
M.1.b.(1)
M.1.b.(2)
F045
M.1.c.(1)
M.1.c.(2)
F047
(2) Number of retirement deposit accounts of more than $250,000 ....... F048
Memorandum item 2 is to be completed by banks with $1 billion or more in total assets.2
2. Estimated amount of uninsured deposits in domestic offices of the bank and in insured branches
in Puerto Rico and U.S. territories and possessions (see instructions) ............................................. 5597
3. Has the reporting institution been consolidated with a parent bank or savings association
in that parent bank’s or parent saving association’s Call Report or Thrift Financial Report?
If so, report the legal title and FDIC Certificate Number of the parent bank or parent savings
RCON FDIC Cert No.
association:
TEXT
A545
M.1.a.(1)
A545
M.1.d.(1)
M.1.d.(2)
M.2.
M.3.
The dollar amounts used as the basis for reporting in Memoranda items 1.a through 1.d reflect the deposit insurance limits in effect on the report date.
The $1 billion asset size test is generally based on the total assets reported in the June 30, 2006, Report of Condition.
DRAFT
FFIEC 031
Page RC-20a
32a
Schedule RC-P—Closed-End 1–4 Family Residential Mortgage
Banking Activities in Domestic Offices
Schedule RC-P is to be completed by (1) all banks with $1 billion or more in total assets1 and (2) banks with less than $1 billion in total
assets at which either closed-end (first and junior lien) 1–4 family residential mortgage loan originations and purchases for resale2 from all
sources, loan sales, or quarter-end loans held for sale in domestic offices exceed $10 million for two consecutive quarters.
Dollar Amounts in Thousands
1. Retail originations during the quarter of closed-end 1–4 family residential mortgage
loans for sale2:
a. First liens .......................................................................................................................................
b. Junior liens ....................................................................................................................................
2. Wholesale originations and purchases during the quarter of closed-end 1–4 family
residential mortgage loans for sale2:
a. First liens .......................................................................................................................................
b. Junior liens ....................................................................................................................................
3. Closed-end 1–4 family residential mortgage loans sold during the quarter:
a. First liens .......................................................................................................................................
b. Junior liens ....................................................................................................................................
4. Closed-end 1–4 family residential mortgage loans held for sale at quarter-end (included in
Schedule RC, item 4.a):
a. First liens .......................................................................................................................................
b. Junior liens ....................................................................................................................................
5. Noninterest income for the quarter from the sale, securitization, and servicing of
closed-end 1–4 family residential mortgage loans (included in Schedule RI, items 5.f,
5.g, and 5.i) .......................................................................................................................................
1
2
RCON
Bil
Mil
Thou
F066
F067
1.a.
1.b.
F068
F069
2.a.
2.b.
F070
F071
3.a.
3.b.
F072
F073
4.a.
4.b.
RIAD
F184
5.
The $1 billion asset size test is generally based on the total assets reported on the June 30, 2006, Report of Condition.
Exclude originations and purchases of closed-end 1–4 family residential mortgage loans that are held for investment.
DRAFT
FFIEC 031
Page RC-20b
32b
Schedule RC-Q—Financial Assets and Liabilities Measured at Fair Value
Schedule RC-Q is to be completed by banks that have adopted FASB Statement No. 157, “Fair Value Measurements,” and (1) have elected to account for financial instruments or
servicing assets and liabilities at fair value under a fair value option or (2) are required to complete Schedule RC-D—Trading Assets and Liabilities.
Fair Value Measurements for Assets and Liabilities
under a Fair Value Option and Trading Assets and Liabilities
(Included in Schedule RC)
(Column A)
Total Fair Value
Reported on
Schedule RC
Dollar Amounts in Thousands
ASSETS
1. Loans and leases ......................................................................................................................
2. Trading assets ...........................................................................................................................
a. Nontrading securities at fair value with changes in fair value reported in current
earnings (included in Schedule RC-Q, item 2, above) ......................................................
3. All other financial assets and servicing assets .........................................................................................
RCFD
Bil
Mil
(Column B)
Level 2 Fair Value
Measurements
Thou RCFD
Bil
Mil
(Column C)
Level 3 Fair Value
Measurements
Thou RCFD
Bil
Mil
Thou
F243
F246
F244
F247
F245
F248
1.
2.
F240
F249
F241
F250
F242
F251
2.a.
3.
LIABILITIES
4. Deposits ..................................................................................................................................... F252
5. Trading liabilities ....................................................................................................................... F255
6. All other financial liabilities and servicing liabilities ............................................................. F258
F253
F256
F259
F254
F257
F260
4.
5.
6.
7. Loan commitments (not accounted for as derivatives) ......................................................... F261
F262
F263
7.
DRAFT
Schedule RC-R—Regulatory Capital
FFIEC 031
Page RC-21
Dollar Amounts in Thousands
Tier 1 capital
1. Total equity capital (from Schedule RC, item 28) ..............................................................................
2. LESS: Net unrealized gains (losses) on available-for-sale securities1 (if a gain, report as a
positive value; if a loss, report as a negative value) .........................................................................
3. LESS: Net unrealized loss on available-for-sale EQUITY securities1 (report loss as a positive
value) ................................................................................................................................................
4. LESS: Accumulated net gains (losses) on cash flow hedges1 (if a gain, report as a positive value;
if a loss, report as a negative value) .................................................................................................
5. LESS: Nonqualifying perpetual preferred stock ................................................................................
6. Qualifying minority interests in consolidated subsidiaries .................................................................
7. a. LESS: Disallowed goodwill and other disallowed intangible assets .............................................
b. LESS: Cumulative change in fair value of all financial liabilities accounted for under a
fair value option that is included in retained earnings and is attributable to changes in
the bank’s own creditworthiness (if a net gain, report as a positive value; if a net loss,
report as a negative value) ........................................................................................................
8. Subtotal (sum of items 1 and 6, less items 2, 3, 4, 5, 7.a, and 7.b) ..................................................
9. a. LESS: Disallowed servicing assets and purchased credit card relationships ...............................
b. LESS: Disallowed deferred tax assets .........................................................................................
10. Other additions to (deductions from) Tier 1 capital ...........................................................................
11. Tier 1 capital (sum of items 8 and 10, less items 9.a and 9.b) ..........................................................
Tier 2 capital
12. Qualifying subordinated debt and redeemable preferred stock ........................................................
13. Cumulative perpetual preferred stock includible in Tier 2 capital ......................................................
14. Allowance for loan and lease losses includible in Tier 2 capital ........................................................
15. Unrealized gains on available-for-sale equity securities includible in Tier 2 capital ..........................
16. Other Tier 2 capital components .......................................................................................................
17. Tier 2 capital (sum of items 12 through 16) .......................................................................................
18. Allowable Tier 2 capital (lesser of item 11 or 17)...............................................................................
RCFD
Bil
Mil
Thou
33
3210
1.
8434
2.
A221
3.
4336
B588
B589
B590
4.
5.
6.
7.a.
F264
C227
B591
5610
B592
8274
7.b.
8.
9.a.
9.b.
10.
11.
5306
B593
5310
2221
B594
5311
8275
12.
13.
14.
15.
16.
17.
18.
19. Tier 3 capital allocated for market risk .............................................................................................. 1395
20. LESS: Deductions for total risk-based capital ................................................................................... B595
21. Total risk-based capital (sum of items 11, 18, and 19, less item 20) ................................................. 3792
19.
20.
21.
Total assets for leverage ratio
22. Average total assets (from Schedule RC-K, item 9) .................................................................
23. LESS: Disallowed goodwill and other disallowed intangible assets (from item 7.a above) ......
24. LESS: Disallowed servicing assets and purchased credit card relationships (from
item 9.a above) .........................................................................................................................
25. LESS: Disallowed deferred tax assets (from item 9.b above) ...................................................
26. LESS: Other deductions from assets for leverage capital purposes .........................................
27. Average total assets for leverage capital purposes (item 22 less items 23 through 26) ...........
RCFD
3
4
Mil
Thou
B591
5610
B596
A224
24.
25.
26.
27.
Capital ratios
(Column A)
(Column B is to be completed by all banks. Column A is to be completed by
RCFD
Percentage
banks with financial subsidiaries.)
.
31. Tier 1 leverage ratio2 .................................................................................... 7273
.
32. Tier 1 risk-based capital ratio3 ..................................................................... 7274
.
33. Total risk-based capital ratio4 ....................................................................... 7275
2
Bil
22.
23.
Adjustments for financial subsidiaries
28. a. Adjustment to Tier 1 capital reported in item 11 ...........................................................................
b. Adjustment to total risk-based capital reported in item 21 ............................................................
29. Adjustment to risk-weighted assets reported in item 62 ...................................................................
30. Adjustment to average total assets reported in item 27 ....................................................................
1
Tril
3368
B590
RCFD
Bil
Mil
Thou
C228
B503
B504
B505
28.a.
28.b.
29.
30.
(Column B)
RCFD
Percentage
7204
7206
7205
.
.
.
Report amount included in Schedule RC, item 26.b, “Accumulated other comprehensive income.”
The ratio for column B is item 11 divided by item 27. The ratio for column A is item 11 minus item 28.a divided by (item 27 minus item 30).
The ratio for column B is item 11 divided by item 62. The ratio for column A is item 11 minus item 28.a divided by (item 62 minus item 29).
The ratio for column B is item 21 divided by item 62. The ratio for column A is item 21 minus item 28.b divided by (item 62 minus item 29).
31.
32.
33.
DRAFT
Schedule RC-R—Continued
FFIEC 031
Page RC-22
34
Banks are not required to risk-weight each on-balance sheet asset and the credit equivalent amount of each off-balance sheet item that qualifies for a risk weight of less than
100 percent (50 percent for derivatives) at its lower risk weight. When completing items 34 through 54 of Schedule RC-R, each bank should decide for itself how detailed a
risk-weight analysis it wishes to perform. In other words, a bank can choose from among its assets and off-balance sheet items that have a risk weight of less than 100 percent
which ones to risk-weight at an appropriate lower risk weight, or it can simply risk-weight some or all of these items at a 100 percent risk weight (50 percent for derivatives).
(Column A)
Totals
(from
Schedule RC)
Dollar Amounts in Thousands
Balance Sheet Asset Categories
34. Cash and balances due from depository institutions
(Column A equals the sum of Schedule RC, items
1.a and 1.b) ..............................................................
Tril
Bil
Mil
Thou
(Column B)
Items Not
Subject to
Risk-Weighting
Bil
Mil
Thou
(Column C)
(Column D)
(Column E)
(Column F)
Allocation by Risk Weight Category
0%
Bil
Mil
20%
Thou
Bil
Mil
50%
Thou
Bil
Mil
100%
Thou
Bil
Mil
Thou
RCFD 0010
RCFD C869
RCFD B600
RCFD B601
RCFD B602
RCFD 1754
RCFD B603
RCFD B604
RCFD B605
RCFD B606
RCFD B607
RCFD 1773
RCFD B608
RCFD B609
RCFD B610
RCFD B611
RCFD B612
RCFD C063
RCFD C064
34.
35.
35. Held-to-maturity securities .......................................
36. Available-for-sale securities .....................................
37. Federal funds sold and securities purchased under
agreements to resell ................................................
36.
RCFD C225
RCFD B520
37.
RCFD 5369
RCFD B617
RCFD B618
RCFD B619
RCFD B620
RCFD B621
RCFD B528
RCFD B622
RCFD B623
RCFD B624
RCFD B625
RCFD B626
RCFD 3123
RCFD 3123
RCFD 3545
RCFD B627
RCFD B628
RCFD B629
RCFD B630
RCFD B631
RCFD B639
RCFD B640
RCFD B641
RCFD B642
RCFD B643
RCFD 5339
RCFD 2170
RCFD B644
RCFD 5320
RCFD 5327
RCFD 5334
RCFD 5340
38.
38. Loans and leases held for sale ................................
39.
39. Loans and leases, net of unearned income .............
40.
40. LESS: Allowance for loan and lease losses .............
41.
41. Trading assets ..........................................................
42.
42. All other assets1 .......................................................
43. Total assets (sum of items 34 through 42) ...............
1
Includes premises and fixed assets, other real estate owned, investments in unconsolidated subsidiaries and associated companies, intangible assets, and other assets.
43.
DRAFT
Schedule RC-R—Continued
(Column A)
Face Value
or Notional
Amount
Dollar Amounts in Thousands
Derivatives and Off-Balance Sheet Items
44. Financial standby letters of credit ........
45. Performance standby letters of
credit ....................................................
46. Commercial and similar letters of
credit ....................................................
47. Risk participations in bankers
acceptances acquired by the
reporting institution ...............................
Bil
Mil
Credit
Conversion
Factor
Bil
Thou
RCFD B546
Mil
Thou
(Column C)
2
3
(Column D)
(Column E)
(Column F)
Allocation by Risk Weight Category
0%
Bil
Mil
20%
Thou
Bil
Mil
50%
Thou
Bil
Mil
100%
Thou
Bil
Mil
Thou
RCFD B547
RCFD B548
RCFD B581
RCFD B582
RCFD B583
RCFD 3821
RCFD B650
RCFD B651
RCFD B652
RCFD B653
RCFD B654
RCFD B655
RCFD B656
RCFD B657
RCFD B658
RCFD B659
44.
.50
RCFD 3411
45.
.20
RCFD 3429
46.
RCFD B660
RCFD B661
RCFD B662
RCFD B663
RCFD B664
RCFD B665
RCFD B666
RCFD B667
RCFD B668
RCFD B669
RCFD B670
RCFD B671
RCFD B672
RCFD B673
1.00
47.
1.00
RCFD A250
48.
1.00
RCFD B541
49.
RCFD B542
RCFD B543
12.53
RCFD B675
50.
RCFD B676
RCFD B677
RCFD B678
RCFD B679
RCFD B680
RCFD B682
RCFD B683
RCFD B684
RCFD B685
RCFD B686
RCFD B687
RCFD B688
RCFD B689
RCFD B690
RCFD B691
RCFD A167
RCFD B693
RCFD B694
RCFD B695
1.00
RCFD B681
51.
1.00
RCFD 3833
52.
.50
53.
54. Derivative contracts .............................
1
35
1.00 or 12.52
RCFD 3433
48. Securities lent ......................................
49. Retained recourse on small business
obligations sold with recourse ..............
50. Recourse and direct credit substitutes
(other than financial standby letters of
credit) subject to the low-level exposure
rule and residual interests subject to a
dollar-for-dollar capital requirement .....
51. All other financial assets sold with
recourse ...............................................
52. All other off-balance sheet
liabilities ...............................................
53. Unused commitments with an original
maturity exceeding one year ................
(Column B)
Credit
Equivalent
Amount1
FFIEC 031
Page RC-23
Column A multiplied by credit conversion factor.
For financial standby letters of credit to which the low-level exposure rule applies, use a credit conversion factor of 12.5
or an institution-specific factor. For other financial standby letters of credit, use a credit conversion factor of 1.00. See
instructions for further information.
Or institution-specific factor.
54.
Schedule RC-R—Continued
DRAFT
FFIEC 031
Page RC-24
36
(Column C)
(Column D)
(Column E)
(Column F)
Allocation by Risk Weight Category
0%
Dollar Amounts in Thousands
Bil
Totals
55. Total assets, derivatives, and off-balance sheet items by risk weight category
(for each column, sum of items 43 through 54) .........................................................................
56. Risk weight factor .......................................................................................................................
57. Risk-weighted assets by risk weight category (for each column, item 55 multiplied by
item 56) ......................................................................................................................................
Mil
20%
Thou
Bil
Mil
100%
50%
Thou
Bil
Mil
Thou
Bil
Mil
Thou
RCFD B696
RCFD B697
RCFD B698
RCFD B699
× 0%
× 20%
× 50%
× 100%
RCFD B700
RCFD B701
RCFD B702
RCFD B703
55.
56.
0
57.
RCFD 1651
58.
58. Market risk equivalent assets .....................................................................................................
59. Risk-weighted assets before deductions for excess allowance for loan and lease losses and
allocated transfer risk reserve (sum of item 57, columns C through F, and item 58) .................
RCFD B704
59.
RCFD A222
60.
60. LESS: Excess allowance for loan and lease losses ..................................................................
RCFD 3128
61.
61. LESS: Allocated transfer risk reserve ........................................................................................
RCFD A223
62.
62. Total risk-weighted assets (item 59 minus items 60 and 61) .....................................................
Memoranda
Dollar Amounts in Thousands
RCFD
1. Current credit exposure across all derivative contracts covered by the risk-based capital standards ...................................................................
8764
Bil
Mil
Thou
M.1.
With a remaining maturity of
(Column A)
One year or less
2. Notional principal amounts of derivative contracts:1
a. Interest rate contracts ........................................................................................
b. Foreign exchange contracts ...............................................................................
c. Gold contracts ....................................................................................................
d. Other precious metals contracts ........................................................................
e. Other commodity contracts ................................................................................
f. Equity derivative contracts .................................................................................
g. Credit derivative contracts:
(1) Investment grade .........................................................................................
(2) Subinvestment grade ...................................................................................
1
RCFD Tril
Bil
Mil
(Column B)
Over one year
through five years
Thou RCFD Tril
Bil
Mil
(Column C)
Over five years
Thou RCFD Tril
Bil
Mil
Thou
3809
3812
8771
8774
8777
A000
8766
8769
8772
8775
8778
A001
8767
8770
8773
8776
8779
A002
M.2.a.
M.2.b.
M.2.c.
M.2.d.
M.2.e.
M.2.f.
C980
C983
C981
C984
C982
C985
M.2.g.(1)
M.2.g.(2)
Exclude foreign exchange contracts with an original maturity of 14 days or less and all futures contracts.
DRAFT
FFIEC 031
Page RC-25
Schedule RC-S—Servicing, Securitization, and Asset Sale Activities
(Column A)
1–4 Family
Residential
Loans
Dollar Amounts in Thousands
Bank Securitization Activities
1. Outstanding principal balance of
assets sold and securitized by the
reporting bank with servicing retained
or with recourse or other seller-provided credit enhancements ..................
2. Maximum amount of credit exposure
arising from recourse or other
seller-provided credit enhancements
provided to structures reported in
item 1 in the form of:
a. Credit-enhancing interest-only strips
(included in Schedules RC-B or
RC-F or in Schedule RC, item 5) ....
b. Subordinated securities and other
residual interests .............................
c. Standby letters of credit and
other enhancements .......................
3. Reporting bank’s unused commitments to provide liquidity to structures
reported in item 1 .................................
4. Past due loan amounts included in
item 1:
a. 30–89 days past due .......................
b. 90 days or more past due ...............
5. Charge-offs and recoveries on assets
sold and securitized with servicing
retained or with recourse or other
seller-provided credit enhancements
(calendar year-to-date):
a. Charge-offs......................................
b. Recoveries ......................................
Bil
Mil
Thou
RCFD B705
(Column B)
Home
Equity
Lines
Bil
Mil
Thou
RCFD B706
(Column C)
Credit
Card
Receivables
Bil
Mil
Thou
RCFD B707
37
(Column D)
Auto
Loans
Bil
Mil
RCFD B708
Thou
(Column E)
Other
Consumer
Loans
Bil
Mil
Thou
RCFD B709
(Column F)
Commercial
and Industrial
Loans
Bil
Mil
Thou
RCFD B710
(Column G)
All Other Loans,
All Leases, and
All Other Assets
Bil
Mil
Thou
RCFD B711
1.
RCFD B712
RCFD B713
RCFD B714
RCFD B715
RCFD B716
RCFD B717
RCFD B718
RCFD C393
RCFD C394
RCFD C395
RCFD C396
RCFD C397
RCFD C398
RCFD C399
RCFD C400
RCFD C401
RCFD C402
RCFD C403
RCFD C404
RCFD C405
RCFD C406
2.a.
2.b.
2.c.
RCFD B726
RCFD B727
RCFD B728
RCFD B729
RCFD B730
RCFD B731
RCFD B732
3.
RCFD B733
RCFD B734
RCFD B735
RCFD B736
RCFD B737
RCFD B738
RCFD B739
RCFD B740
RCFD B741
RCFD B742
RCFD B743
RCFD B744
RCFD B745
RCFD B746
4.a.
4.b.
RIAD B747
RIAD B748
RIAD B749
RIAD B750
RIAD B751
RIAD B752
RIAD B753
RIAD B754
RIAD B755
RIAD B756
RIAD B757
RIAD B758
RIAD B759
RIAD B760
5.a.
5.b.
DRAFT
Schedule RC-S—Continued
(Column A)
1–4 Family
Residential
Loans
Dollar Amounts in Thousands
Bil
Mil
Thou
6. Amount of ownership (or seller’s)
interests carried as:
a. Securities (included in
Schedule RC-B or in Schedule RC,
item 5) .............................................
b. Loans (included in
Schedule RC-C) ..............................
7. Past due loan amounts included in
interests reported in item 6.a:
a. 30–89 days past due .......................
(Column B)
Home
Equity
Lines
Bil
Mil
Thou
(Column C)
Credit
Card
Receivables
Bil
Mil
Thou
FFIEC 031
Page RC-26
38
(Column D)
Auto
Loans
Bil
Mil
Thou
(Column E)
Other
Consumer
Loans
Bil
Mil
Thou
(Column F)
Commercial
and Industrial
Loans
Bil
Mil
Thou
RCFD B761
RCFD B762
RCFD B763
RCFD B500
RCFD B501
RCFD B502
(Column G)
All Other Loans,
All Leases, and
All Other Assets
Bil
Mil
Thou
6.a.
6.b.
RCFD B764
RCFD B765
RCFD B766
RCFD B767
RCFD B768
RCFD B769
7.a.
7.b.
b. 90 days or more past due ...............
8. Charge-offs and recoveries on loan
amounts included in interests reported
in item 6.a (calendar year-to-date):
a. Charge-offs......................................
RIAD B770
RIAD B771
RIAD B772
RIAD B773
RIAD B774
RIAD B775
8.a.
8.b.
b. Recoveries ......................................
For Securitization Facilities Sponsored
By or Otherwise Established By Other
Institutions
9. Maximum amount of credit exposure
arising from credit enhancements
provided by the reporting bank to other
institutions’ securitization structures in
the form of standby letters of credit,
purchased subordinated securities,
and other enhancements .....................
10. Reporting bank’s unused commitments
to provide liquidity to other institutions’
securitization structures .......................
RCFD B776
RCFD B777
RCFD B778
RCFD B779
RCFD B780
RCFD B781
RCFD B782
9.
RCFD B783
RCFD B784
RCFD B785
RCFD B786
RCFD B787
RCFD B788
RCFD B789
10.
DRAFT
Schedule RC-S—Continued
(Column A)
1–4 Family
Residential
Loans
Dollar Amounts in Thousands
Bank Asset Sales
11. Assets sold with recourse or other
seller-provided credit enhancements
and not securitized by the reporting
bank .....................................................
12. Maximum amount of credit exposure
arising from recourse or other sellerprovided credit enhancements provided to assets reported in item 11 ......
Memoranda
Bil
Mil
Thou
RCFD B790
(Column B)
Home
Equity
Lines
Bil
Mil
Thou
RCFD B791
(Column C)
Credit
Card
Receivables
Bil
Mil
Thou
RCFD B792
FFIEC 031
Page RC-27
39
(Column D)
Auto
Loans
Bil
Mil
RCFD B793
(Column E)
Other
Consumer
Loans
Thou
Bil
Mil
Thou
RCFD B794
(Column F)
Commercial
and Industrial
Loans
Bil
Mil
2
Bil
RCFD B795
Mil
Thou
RCFD B796
11.
RCFD B797
RCFD B798
RCFD B799
RCFD B800
RCFD B801
RCFD B802
RCFD B803
12.
Dollar Amounts in Thousands
1. Small business obligations transferred with recourse under Section 208 of the Riegle Community Development and Regulatory Improvement
Act of 1994:
a. Outstanding principal balance ............................................................................................................................................................................
b. Amount of retained recourse on these obligations as of the report date ............................................................................................................
2. Outstanding principal balance of assets serviced for others (includes participations serviced for others):
a. Closed-end 1–4 family residential mortgages serviced with recourse or other servicer-provided credit enhancements ...................................
b. Closed-end 1–4 family residential mortgages serviced with no recourse or other servicer-provided credit enhancements ..............................
c. Other financial assets (includes home equity lines)1..........................................................................................................................................
3. Asset-backed commercial paper conduits:
a. Maximum amount of credit exposure arising from credit enhancements provided to conduit structures in the form of standby letters of
credit, subordinated securities, and other enhancements:
(1) Conduits sponsored by the bank, a bank affiliate, or the bank’s holding company .....................................................................................
(2) Conduits sponsored by other unrelated institutions .....................................................................................................................................
b. Unused commitments to provide liquidity to conduit structures:
(1) Conduits sponsored by the bank, a bank affiliate, or the bank’s holding company .....................................................................................
(2) Conduits sponsored by other unrelated institutions .....................................................................................................................................
4. Outstanding credit card fees and finance charges included in Schedule RC-S, item 1, column C2............................................................................................
1
Thou
(Column G)
All Other Loans,
All Leases, and
All Other Assets
RCFD
Bil
Mil
Thou
A249
A250
M.1.a.
M.1.b.
B804
B805
A591
M.2.a.
M.2.b.
M.2.c.
B806
B807
M.3.a.(1)
M.3.a.(2)
B808
B809
C407
M.3.b.(1)
M.3.b.(2)
M.4.
Memorandum item 2.c is to be completed if the principal balance of other financial assets serviced for others is more than $10 million.
Memorandum item 4 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.
DRAFT
FFIEC 031
Page RC-28
40
Schedule RC-T—Fiduciary and Related Services
Items 12 through 23 and Memorandum item 4 will not be made available to the public on an
individual institution basis.
RCFD
Yes
No
1. Does the institution have fiduciary powers? (If “NO,” do not complete Schedule RC-T.) ............... A345
RCFD
1.
Yes
No
2. Does the institution exercise the fiduciary powers it has been granted? ...................................... A346
3. Does the institution have any fiduciary or related activity (in the form of assets or accounts) to RCFD
report in this schedule? (If “NO,” do not complete the rest of Schedule RC-T.) ............................. B867
2.
Yes
No
3.
If the answer to item 3 is “YES,” complete the applicable items of Schedule RC-T, as follows:
Institutions with total fiduciary assets (item 9, sum of columns A and B) greater than $250 million (as of the preceding
December 31) or with gross fiduciary and related services income greater than 10% of revenue (net interest income plus
noninterest income) for the preceding calendar year must complete:
• Items 4 through 19.a quarterly,
• Items 20 through 23 annually with the December report, and
• Memorandum items 1 through 4 annually with the December report.
Institutions with total fiduciary assets (item 9, sum of columns A and B) greater than $100 million but less than or equal to
$250 million (as of the preceding December 31) that do not meet the fiduciary income test for quarterly reporting must complete:
• Items 4 through 23 annually with the December report, and
• Memorandum items 1 through 4 annually with the December report.
Institutions with total fiduciary assets (item 9, sum of columns A and B) of $100 million or less (as of the preceding December 31)
that do not meet the fiduciary income test for quarterly reporting must complete:
• Items 4 through 11 annually with the December report, and
• Memorandum items 1 through 3 annually with the December report.
(Column A)
Managed
Assets
Dollar Amounts in Thousands
FIDUCIARY AND RELATED ASSETS
4. Personal trust and agency accounts .......
5. Retirement related trust and agency
accounts:
a. Employee benefit—defined
contribution .........................................
b. Employee benefit—defined
benefit ................................................
Tril
Bil
Mil
RCFD B868
Thou Tril
(Column B)
Non-Managed
Assets
Bil
Mil
RCFD B869
(Column C)
Number of
Managed
Accounts
(Column D)
Number of
Non-Managed
Accounts
RCFD B870
RCFD B871
Thou
4.
RCFD B872
RCFD B873
RCFD B874
RCFD B875
RCFD B876
RCFD B877
RCFD B878
RCFD B879
RCFD B880
RCFD B881
RCFD B882
RCFD B883
RCFD B884
RCFD B885
RCFD C001
RCFD C002
5.a.
5.b.
5.c.
c. Other retirement accounts ..................
6. Corporate trust and agency accounts .....
7. Investment management agency
accounts ..................................................
6.
RCFD B886
7.
RCFD B890
8. Other fiduciary accounts .........................
RCFD B888
RCFD B891
RCFD B892
RCFD B893
8.
DRAFT
Schedule RC-T—Continued
(Column A)
Managed
Assets
Dollar Amounts in Thousands
FIDUCIARY AND RELATED
ASSETS—Continued
9. Total fiduciary accounts
(sum of items 4 through 8) ......................
Tril
Bil
Mil
RCFD B894
(Column B)
Non-Managed
Assets
Thou Tril
Bil
Mil
RCFD B895
FFIEC 031
Page RC-29
41
(Column C)
Number of
Managed
Accounts
(Column D)
Number of
Non-Managed
Accounts
RCFD B896
RCFD B897
Thou
9.
RCFD B898
10. Custody and safekeeping accounts ........
11. Fiduciary accounts held in foreign
offices (included in items 9 and 10) .......
RCFD B899
10.
RCFN B900
RCFN B901
RCFN B902
RCFN B903
11.
Dollar Amounts in Thousands
FIDUCIARY AND RELATED SERVICES INCOME
12. Personal trust and agency accounts .............................................................................................
13. Retirement related trust and agency accounts:
a. Employee benefit—defined contribution ..................................................................................
b. Employee benefit—defined benefit ..........................................................................................
c. Other retirement accounts ........................................................................................................
14. Corporate trust and agency accounts ...........................................................................................
15. Investment management agency accounts ..................................................................................
16. Other fiduciary accounts ...............................................................................................................
17. Custody and safekeeping accounts ..............................................................................................
18. Other fiduciary and related services income .................................................................................
19. Total gross fiduciary and related services income (sum of items 12 through 18) (must equal
Schedule RI, item 5.a) ..................................................................................................................
a. Fiduciary and related services income—foreign offices
(included in item 19) ........................................................................... B912
20. Less: Expenses .............................................................................................................................
21. Less: Net losses from fiduciary and related services ....................................................................
22. Plus: Intracompany income credits for fiduciary and related services ..........................................
23. Net fiduciary and related services income ....................................................................................
Memoranda
RIAD
Bil
Mil
Thou
B904
12.
B905
B906
B907
A479
B908
A480
B909
B910
13.a.
13.b.
13.c.
14.
15.
16.
17.
18.
4070
19.
C058
A488
B911
A491
19.a.
20.
21.
22.
23.
Managed Assets
Dollar Amounts in Thousands
1. Managed assets held in personal trust and agency accounts:
a. Noninterest-bearing deposits ...................................................................................................
b. Interest-bearing deposits ..........................................................................................................
c. U.S. Treasury and U.S. Government agency obligations .........................................................
d. State, county and municipal obligations ...................................................................................
e. Money market mutual funds .....................................................................................................
f. Other short-term obligations .....................................................................................................
g. Other notes and bonds .............................................................................................................
h. Common and preferred stocks .................................................................................................
i. Real estate mortgages .............................................................................................................
j. Real estate ...............................................................................................................................
k. Miscellaneous assets ...............................................................................................................
l. Total managed assets held in personal trust and agency accounts (sum of Memorandum
items 1.a through 1.k) (must equal Schedule RC-T, item 4, column A) ....................................
RCFD
Bil
Mil
Thou
B913
B914
B915
B916
B917
B918
B919
B920
B921
B922
B923
M.1.a.
M.1.b.
M.1.c.
M.1.d.
M.1.e.
M.1.f.
M.1.g.
M.1.h.
M.1.i.
M.1.j.
M.1.k.
B868
M.1.l.
Schedule RC-T—Continued
DRAFT
FFIEC 031
Page RC-30
42
(Column A)
Number of
Issues
Memoranda—Continued
Dollar Amounts in Thousands
2. Corporate trust and agency accounts:
a. Corporate and municipal trusteeships .........................................................
b. Transfer agent, registrar, paying agent, and other corporate agency .........
RCFD
(Column B)
Principal Amount
Outstanding
Tril
3. Collective investment funds and common trust funds:
a. Domestic equity ...........................................................................................
b. International/Global equity ..........................................................................
c. Stock/Bond blend ........................................................................................
d. Taxable bond ...............................................................................................
e. Municipal bond ............................................................................................
f. Short term investments/Money market .......................................................
g. Specialty/Other ............................................................................................
h. Total collective investment funds (sum of Memorandum items 3.a
through 3.g) .................................................................................................
4. Fiduciary settlements, surcharges, and other losses:
a. Personal trust and agency accounts ........................................
b. Retirement related trust and agency accounts .........................
c. Investment management agency accounts ..............................
d. Other fiduciary accounts and related services .........................
e. Total fiduciary settlements, surcharges, and other losses
(sum of Memorandum items 4.a through 4.d) (sum of
columns A and B minus column C must equal
Schedule RC-T, item 21) ..........................................................
RIAD
Mil
M.2.a.
M.2.b.
(Column B)
Market Value of
Fund Assets
RCFD
RCFD
B931
B933
B935
B937
B939
B941
B943
B932
B934
B936
B938
B940
B942
B944
M.3.a.
M.3.b.
M.3.c.
M.3.d.
M.3.e.
M.3.f.
M.3.g.
B945
B946
M.3.h.
Thou
(Column B)
Gross Losses
Non-Managed
Accounts
RIAD
Mil
Thou
Bil
Mil
Thou
(Column C)
Recoveries
RIAD
Mil
Thou
B947
B950
B953
B956
B948
B951
B954
B957
B949
B952
B955
B958
M.4.a.
M.4.b.
M.4.c.
M.4.d.
B959
B960
B961
M.4.e.
Person to whom questions about Schedule RC-T—Fiduciary and Related Services should be directed:
Name and Title (TEXT B962)
E-mail Address (TEXT B926)
Telephone: Area code/phone number/extension (TEXT B963)
Thou
B927
B929
(Column A)
Gross Losses
Managed
Accounts
Dollar Amounts in Thousands
Mil
RCFD B928
(Column A)
Number of
Funds
Dollar Amounts in Thousands
Bil
FAX: Area code/phone number (TEXT B964)
DRAFT
FFIEC 031
Page RC-31
43
Optional Narrative Statement Concerning the Amounts
Reported in the Reports of Condition and Income
The management of the reporting bank may, if it wishes, submit a
brief narrative statement on the amounts reported in the Reports
of Condition and Income. This optional statement will be made
available to the public, along with the publicly available data in the
Reports of Condition and Income, in response to any request for
individual bank report data. However, the information reported in
Schedule RC-T, items 12 through 23 and Memorandum item 4,
is regarded as confidential and will not be released to the public.
BANKS CHOOSING TO SUBMIT THE NARRATIVE STATEMENT
SHOULD ENSURE THAT THE STATEMENT DOES NOT CONTAIN THE NAMES OR OTHER IDENTIFICATIONS OF INDIVIDUAL BANK CUSTOMERS, REFERENCES TO THE AMOUNTS
REPORTED IN THE CONFIDENTIAL ITEMS IN SCHEDULE RC-T,
OR ANY OTHER INFORMATION THAT THEY ARE NOT WILLING
TO HAVE MADE PUBLIC OR THAT WOULD COMPROMISE THE
PRIVACY OF THEIR CUSTOMERS. Banks choosing not to make
a statement may check the “No comment” box below and should
make no entries of any kind in the space provided for the narrative
statement; i.e., DO NOT enter in this space such phrases as “No
statement,” “Not applicable,” “N/A,” “No comment,” and “None.”
The optional statement must be entered on this sheet. The statement should not exceed 100 words. Further, regardless of the
number of words, the statement must not exceed 750 characters,
including punctuation, indentation, and standard spacing between
words and sentences. If any submission should exceed 750 characters, as defined, it will be truncated at 750 characters with no
notice to the submitting bank and the truncated statement will
appear as the bank’s statement both on agency computerized
records and in computer-file releases to the public.
All information furnished by the bank in the narrative statement
must be accurate and not misleading. Appropriate efforts shall be
taken by the submitting bank to ensure the statement’s accuracy.
The statement must be signed, in the space provided below, by a
senior officer of the bank who thereby attests to its accuracy.
If, subsequent to the original submission, material changes are
submitted for the data reported in the Reports of Condition and
Income, the existing narrative statement will be deleted from the
files, and from disclosure; the bank, at its option, may replace it with
a statement, under signature, appropriate to the amended data.
The optional narrative statement will appear in agency records
and in release to the public exactly as submitted (or amended
as described in the preceding paragraph) by the management of
the bank (except for the truncation of statements exceeding the
750-character limit described above). THE STATEMENT WILL NOT
BE EDITED OR SCREENED IN ANY WAY BY THE SUPERVISORY AGENCIES FOR ACCURACY OR RELEVANCE. DISCLOSURE OF THE STATEMENT SHALL NOT SIGNIFY THAT ANY
FEDERAL SUPERVISORY AGENCY HAS VERIFIED OR CONFIRMED THE ACCURACY OF THE INFORMATION CONTAINED
THEREIN. A STATEMENT TO THIS EFFECT WILL APPEAR ON
ANY PUBLIC RELEASE OF THE OPTIONAL STATEMENT SUBMITTED BY THE MANAGEMENT OF THE REPORTING BANK.
RCON
Comments? ................................................................................................................................................................. 6979
BANK MANAGEMENT STATEMENT
(TEXT 6980)
(please type or print clearly):
Yes
No
| File Type | application/pdf |
| File Title | 031_Cov_Contents.indd |
| Author | m1cmg00 |
| File Modified | 2007-02-09 |
| File Created | 2007-01-09 |