Consolidated Reports of Condition and Income

DRAFT

FFIEC 041:
Consolidated Reports of Condition and Income (Call Report),
Schedule RC-O – Other Data for Deposit Insurance and FICO Assessments,
with Revisions Proposed for Implementation
as of June 30, 2012

FFIEC 041
Page RC-37

F501

Schedule RC-0Other Data for Deposit Insurance and FICO Assessments
All FDIC-insured depository institutions must complete items I and 2, 4 through 11 Memorandum items I and
if applicable, Memorandum items 2, 3, and 6 through 15 each quarter. IJ

5, and,

I

Mil IThou

Dollar Amounts in Thousands IRcoNI Bil
1. Total deposit liabilities before exclusions (gross) as defined in Section 3(l) of the Federal
Deposit Insurance Act and FDIC regulations ........................................... .......................................... . F236
2. Total allowable exclusions, including interest accrued and unpaid on allowable exclusions .............. F 237

1.
2.

3. Not applicable
4. Average consolidated total assets .................................................................................................. K652
Number
a. Averaging method used (for daily averaging, enter 1, for weekly
averaging, enter 2) ................................................................................ K6531

4.

I

4.a.
Bil I

5 Average tangible equity 1 ................................................................................................................. K654
6. Holdings of long-term unsecured debt issued by other FDIC-insured depository institutions K655
7. Unsecured "Other borrowings" with a remaining maturity of (sum of items 7.a through 7.d must be
less than or equal to Schedule RC-M, items 5.b.(1)(a)(d) minus item lOb):
.

a One year or less ..................................................................................................... .......................
b. Over one year through three years ................................................................................................
c. Over three years through five years ..................................................... .........................................
d Over five years ...............................................................................................................................
.

.

.

.

G465
G466
G467
G468

8. Subordinated notes and debentures with a remaining maturity of (sum of items 8.a through 8.d
must equal Schedule RC, item 19):
a One year or less ................................... ..................................................................................... ..... G469
b. Over one year through three years ................................................................................................ G470
c. Over three years through five years .............................................................................................. .G471
d. Over five years ............................................................................................................................ ...G472
Reciprocal brokered deposits (included in Schedule RC-E, part I, Memorandum item l.b) .............. G803
fo. Banker’s bank certification:
Does the reporting institution meet both the statutory definition of a banker’s bank and the
business conduct test set forth in FDIC regulations? ......... ......................................................... K656
.

.

.

If the answer to item 10 is "YES," complete items lO.a and lO.b.
a Banker’s bank deduction ............................................................................................................. K657
b. Banker’s bank deduction limit... .................................................. ............................................... K658
11. Custodial bank certification:
Does the reporting institution meet the definition of a custodial bank set forth in FDIC
regulations? ....................................................................................................................................... K659
If the answer to item Ills ’"YES," complete items lI.a and ll.b.
a. Custodial bank deduction ........................................................................................................... K660
b. Custodial bank deduction limit ................................................................................................... K661
.

1

Tangible equity is defined as Tier I capital as set forth in the banking agencies’ regulatory capital standards and reported in
Schedule RC-R, item 11.

Mil I Thou

5.
6.

7.a.
7.b.
7.c.
7.d.

INSERT X – FFIEC 041 – SCHEDULE RC-O
Unless otherwise indicated, complete items 1 through 11 and Memorandum items 1 through 5 on an
“unconsolidated single FDIC certificate number basis” (see instructions) and complete Memorandum
items 6 through 17 on a fully consolidated basis.

INSERT Y – FFIEC 041 – SCHEDULE RC-O, ITEM 9(a)

Item 9.a is to be completed on a fully consolidated basis by all institutions
that own another insured depository institution.
a. Fully consolidated reciprocal brokered deposits ......................................

XXXX

FFIEC 041
Page RC-38

15-11

Schedule RC-0Continued
Memoranda
Dollar Amounts in Thousands

RCON

1. Total deposit liabilities of the bank, including related interest accrued and unpaid, less allowable
exclusions, including related interest accrued and unpaid (sum of Memorandum items 1 .a.(1),
1.b.(1), 1.c.(1), and 1.d.(1) must equal Schedule RC-O, item 1 less item 2):
a. Deposit accounts (excluding retirement accounts) of $250,000 or less:’
(1) Amount of deposit accounts (excluding retirement accounts) of $250,000 or less ................F049
Number
(2) Number of deposit accounts (excluding retirement accounts)
F
050
of $250,000 or less ............................................................................
b. Deposit accounts (excluding retirement accounts) of more than $250,000: 1
(1) Amount of deposit accounts (excluding retirement accounts) of more than $250,000............ F 051
Number
(2) Numberof deposit accounts (excluding retirement accounts)
F052
of more than $250,000 ........................................................ .......... .... .
c. Retirement deposit accounts of $250,000 or less: 1
(1) Amount of retirement deposit accounts of $250,000 or less .... ...............................................
Number

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

M.1 .b.(2)
.F045

M. 1 .c. (1)

(2) Number of retirement deposit accounts of $250,000 or less ............. F046

M.1.c.(2)

d. Retirement deposit accounts of more than $250,000:1
(1) Amount of retirement deposit accounts of more than $250,000..............................................
Number

F047

M.1 .d.(1)

(2) Number of retirement deposit accounts of more than $250,000........ F 048

M.1 .d.(2)

Memorandum item 2 is to be completed by banks with $1 billion or more in total assets. 2
2. Estimated amount of uninsured deposits, including related interest accrued and unpaid
(see instructions) 3 ........................... ...................................................................................................
3. Has the reporting institution been consolidated with a parent bank or savings association
in that parent bank’s or parent savings 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
association:

I

FE

A545

I

I 5597!

IRCON

A545

Dollar Amounts in Thousands

I

I

I

JFDIC Cert. No.
j
I

IRCONI

Bil

I

Mil

I

M.2.

M.3.

Thou

4. Not applicable.

Memorandum items 5.a and 5.b are to be completed by all banks.
5. Noninterest-bearing transaction accounts (as defined in Section 343 of the Dodd-Frank Act)
of more than $250,000 (see instructions): 4
a. Amount of noninterest-bearing transaction accounts of more than $250,000...............................
Number
b. Number of noninterest-bearing transaction accounts of more
than$250,000 .........................................................................................
L5

I J944 I

I

I

1

2

4

The dollar amounts used as the basis for reporting in Memorandum items 1 through 1.d reflect the deposit insurance limits in effect on the
report date excluding the temporary unlimited insurance coverage on noninterest-bearing transaction accounts.
The $1 billion asset size test is generally based on the total assets reported on the June 30, 201, 1 Report of Condition.
Uninsured deposits should be estimated based on the deposit insurance limits set forth in Memorandum items l.a through 1.d and the
temporary unlimited insurance coverage on noninterest-bearing transaction accounts.
Excludes interest-bearing demand deposits.

M.5.a.

M.5.b.

FFIEC 041
Page RC-39

52

Schedule RC-OContinued

[

Amounts reported in Memorandum items 6 through 9, 14, and 15 will not be made available to the public on an
individual institution basis.
MemorandaContinued
Dollar Amounts in Thousands
Memorandum items 6 through 12 are to be completed by "large institutions" and "highly
complex institutions" as defined in FDIC regulations.
6. Criticized and classified items:
a. Special mention...........................................................................................................................
b. Substandard ................................................................................................................................
c. Doubtful.......................................................................................................................................
d. Loss..............................................................................................................................................
7. "Nontraditional 1-4 family residential mortgage loans" as defined for assessment purposes
onlyin FDIC regulations..................................................................................................................
8. "Subprime consumer loans" as defined for assessment purposes only in FDIC regulations
9. "Leveraged loans and securities" as defined for assessment purposes only in FDIC
regulations........................................................................................................................................
10. Commitments to fund construction, land development, and other land loans secured by
real estate:
a. Total unfunded commitments ....................................................................................................
b. Portion of unfunded commitments guaranteed or insured by the U.S. government
(including the FDIC) ....................................................................................................................
11. Amount of other real estate owned recoverable from the U.S. government under guarantee
or insurance provisions (excluding FDIC loss-sharing agreements) ........................................
12. Nonbrokered time deposits of more than $250,000 (included in Schedule RC-E,
Memorandumitem 2.d)....................................................................................................................
Memorandum item 13.a is to be completed by "large institutions" and "highly complex
institutions" as defined in FDIC regulations. Memorandum items 13.b through 13.g are to be
completed by "large institutions" only.
13. Portion of funded loans guaranteed or insured by the U.S. government (excluding FDIC
loss-sharing agreements):
a. Construction, land development, and other land loans secured by real estate ...................
b. Loans secured by multifamily residential and nonfarm nonresidential properties..............
c. Closed-end loans secured by first liens on 1-4 family residential properties.......................
d. Closed-end loans secured by junior liens on 1-4 family residential properties and
revolving, open-end loans secured by 1-4 family residential properties and extended
underlines of credit....................................................................................................................
e. Commercial and industrial loans...............................................................................................
f. Credit card loans to individuals for household, family, and other personal expenditures..
g. Other consumer loans (includes other revolving credit plans, automobile loans, single
payment, installment, and all student loans)............................................................................
Memorandum items 14 and 15 are to be completed by "highly complex institutions" as defined
in FDIC regulations.
14. Amount of the institution’s largest counterparty exposure.........................................................
15. Total amount of the institution’s 20 largest counterparty exposures .........................................
;N.RT

M.6.a
M.6.b
M.6.c
M.6.d
M.7.
M.8.
M.9.

M.10.a.
M.10.b.
Mu.
M.12.

M.13.a.
M.13.b.
M.13.c.

M.13.d.
M.13.e
M.1 3.f.
M.13.g.

M.14.
M.15.

]

INSERT Z – FFIEC 041 – SCHEDULE RC-O, MEMORANDUM ITEMS 16 AND 17
Memorandum item 16 is to be completed by “large institutions” and “highly
complex institutions” as defined in FDIC regulations.
16. Portion of loans restructured in troubled debt restructurings that are in
compliance with their modified terms and are guaranteed or insured by the
U.S. government (including the FDIC) (included in Schedule RC-C, part I,
Memorandum item 1) ......................................................................................
Memorandum item 17 is to be completed on a fully consolidated basis by those
“large institutions” and “highly complex institutions” as defined in FDIC
regulations that own another insured depository institution.
17. Selected fully consolidated data for deposit insurance assessment
purposes:
a. Total deposit liabilities before exclusions (gross) as defined in
Section 3(l) of the Federal Deposit Insurance Act and FDIC regulations
b. Total allowable exclusions, including interest accrued and unpaid on
allowable exclusions ................................................................................
c. Unsecured “Other borrowings” with a remaining maturity of one year
or less ......................................................................................................
d. Estimated amount of uninsured deposits, including related interest
accrued and unpaid .................................................................................

XXXX

XXXX

XXXX

XXXX

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