Consolidated Reports of Condition and Income

DRAFT

Draft Instructions
for Proposed Call Report Revisions
for March and June 2012

Draft as of December 29, 2011

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Draft Instructions
for Proposed Call Report Revisions
for March and June 2012
Contents
Proposed Revisions for March 2012
Schedule RC-M – Memoranda
Items 15, 15.a, and 15.b

2

Schedule RC-O – Other Data for Deposit Insurance and FICO Assessments
Memorandum item 1

3

Schedule RC-R – Regulatory Capital
Items 22, 26, and 27

5

Glossary
Capital Contributions of Cash and Notes Receivable

7

Proposed Revisions for June 2012
Schedule RI-C, Part I – Disaggregated Data for the Allowance for Loan and Lease
Losses (to be completed by institutions with $1 billion or more in total assets)

9

Schedule RC-N – Past Due and Nonaccrual Loans, Leases, and Other Assets
Memorandum items 9, 9.a, and 9.b

12

Schedule RC-P – 1-4 Family Residential Mortgage Banking Activities
Items 7, 7.a, and 7.b (to be completed by institutions with $1 billion
or more in total assets and smaller institutions with significant
mortgage banking activities)

13

Schedule RC-U – Loan Origination Activity (in Domestic Offices) (to be completed
by institutions with $300 million or more in total assets)

14

NOTE: These draft instructions, which are subject to change, apply to the proposed Call
Report revisions for March and June 2012 that are described in the banking agencies’
initial Federal Register notice published on November 21, 2011
(http://www.ffiec.gov/pdf/FFIEC_forms/FFIEC031_FFIEC041_20111121_ifr.pdf). In
addition, the proposed Call Report revisions for 2012 are subject to approval by the
U.S. Office of Management and Budget.
Questions and comments concerning these draft instructions may be submitted to the
FFIEC by going to http://www.ffiec.gov/contact/default.aspx, clicking on “Reporting
Forms” under the “Reports” caption on the Web page, and completing the Feedback
Form.

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Draft Instructions
for Proposed Call Report Revisions
for March 2012
Schedule RC-M – Memoranda
Item No.
15

Caption and Instructions
Qualified Thrift Lender (QTL) test. Items 15.a and 15.b are to be completed by all savings
associations and by those state savings banks and cooperative banks that have applied and
have been permitted, under Section 10(l) of the Home Owners’ Loan Act (HOLA) (12 U.S.C.
1467a(l)), to be deemed a savings association for purposes of holding company regulation.
The QTL test has been in place since it was enacted as part of the Competitive Equality
Banking Act of 1987. To be a QTL, a savings association (or a state savings or cooperative
bank that has elected to be treated as a QTL) must either meet the HOLA QTL test (12
U.S.C. 1467a(m)) or the Internal Revenue Service (IRS) Domestic Building and Loan
Association (DBLA) test (26 CFR 301.7701-13A). Under the HOLA QTL test, an institution
must hold “Qualified Thrift Investments” equal to at least 65 percent of its portfolio assets. To
be a QTL under the IRS DBLA test, an institution must meet a “business operations test” and
a “60 percent of assets test.” An institution may use either test to qualify and may switch
from one test to the other. However, the institution must meet the time requirements of the
respective test, which is nine out of the last 12 months for the HOLA QTL test or the taxable
year (which may be either a calendar or fiscal year) for the IRS DBLA test. A savings
association (or a state savings or cooperative bank that has elected to be treated as a QTL)
that fails to meet the QTL requirements is subject to certain restrictions, including limits on
activities, branching, and dividends.

15.a

Does the institution use the Home Owners’ Loan Act (HOLA) QTL test or the Internal
Revenue Service Domestic Building and Loan Association (IRS DBLA) test to
determine its QTL compliance? Indicate the test that the reporting institution uses to
determine its compliance with the QTL requirements. For the HOLA QTL test, enter the
number “1”; for the IRS DBLA test, enter the number “2.”

15.b

Has the institution been in compliance with the HOLA QTL test as of each month end
during the quarter or the IRS DBLA test for its most recent taxable year, as applicable?
Indicate whether the reporting institution has been in compliance with the HOLA QTL test as
of each month end during the quarter ending with the report date or the IRS DBLA test for its
most recent taxable year, as applicable. Place an “X” in the box marked “Yes” if the
institution has been in compliance with the applicable test for the specified period.
Otherwise, place an “X” in the box marked “No.”.

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Schedule RC-O – Other Data for Deposit Insurance and FICO Assessments
Memoranda
Item No.
1

Caption and Instructions
Total deposit liabilities of the bank, including related interest accrued and unpaid, less
allowable exclusions, including related interest accrued and unpaid. Memorandum
items 1.a.(1) through 1.d.(2) are to be completed each quarter. These Memorandum items
should be reported on an unconsolidated single FDIC certificate number basis.
The sum of Memorandum items 1.a.(1), 1.b.(1), 1.c.(1), and 1.d.(1) must equal
Schedule RC-O, item 1, “Total deposit liabilities before exclusions (gross) as defined in
Section 3(l) of the Federal Deposit Insurance Act and FDIC regulations,” less item 2,
“Total allowable exclusions, including interest accrued and unpaid on allowable exclusions
(including foreign deposits).” Accordingly, all amounts included in the bank’s total deposit
liabilities less allowable exclusions, not just those included in its “Deposits in domestic
offices” (reported in Schedule RC, item 13.a), should be reported in the appropriate subitem
of Memorandum item 1. For example, the interest accrued and unpaid on a deposit account
(that is not an allowable exclusion) should be reported together with the deposit account in
Memorandum item 1.a.(1), 1.b.(1), 1.c.(1), or 1.d.(1), as appropriate.
The dollar amounts used as the basis for reporting the number and amount of deposit
accounts in Memorandum items 1.a.(1) through 1.d.(2) reflect the deposit insurance limits of
$250,000 for “retirement deposit accounts” and $250,000 for other deposit accounts.
“Retirement deposit accounts” that are eligible for $250,000 in deposit insurance coverage
are deposits made in connection with the following types of retirement plans:






Individual Retirement Accounts (IRAs), including traditional and Roth IRAs;
Simplified Employee Pension (SEP) plans;
"Section 457" deferred compensation plans;
Self-directed Keogh (HR 10) plans; and
Self-directed defined contribution plans, which are primarily 401(k) plan accounts.

The term ‘‘self-directed’’ means that the plan participants have the right to direct how
their funds are invested, including the ability to direct that the funds be deposited at an
FDIC-insured institution.
Retirement deposit accounts exclude Coverdell Education Savings Accounts, formerly known
as Education IRAs.
In some cases, brokered certificates of deposit are issued in $1,000 amounts under a master
certificate of deposit issued by a bank to a deposit broker in an amount that exceeds
$250,000. For these so-called “retail brokered deposits,” multiple purchases by individual
depositors from an individual bank normally do not exceed the applicable deposit insurance
limit ($250,000), but under current deposit insurance rules the deposit broker is not required
to provide information routinely on these purchasers and their account ownership capacity to
the bank issuing the deposits. If this information is not readily available to the issuing bank,
these brokered certificates of deposit in $1,000 amounts may be rebuttably presumed to be
fully insured and should be reported as “Deposit accounts of $250,000 or less” in
Schedule RC-O, Memorandum item 1.a, below. In addition, when determining the number of
deposit accounts of $250,000 or less to be reported in Schedule RC-O, Memorandum
item 1.a.(2), the issuing institution should count each such master certificate of deposit as
one account, not as multiple accounts.

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Schedule RC-O – Other Data for Deposit Insurance and FICO Assessments (cont.)
Memoranda
Item No.

Caption and Instructions

1
(cont.)

Some brokered deposits are transaction accounts or money market deposit accounts
(MMDAs) that are denominated in amounts of $0.01 and established and maintained by the
deposit broker (or its agent) as agent, custodian, or other fiduciary for the broker’s customers.
An individual depositor’s deposits within the brokered transaction account or MMDA normally
do not exceed the applicable deposit insurance limit. As with retail brokered deposits, if
information on these depositors and their account ownership capacity is not readily available
to the bank establishing the transaction account or MMDA, the amounts in the transaction
account or MMDA may be rebuttably presumed to be fully insured and should be reported as
“Deposit accounts of $250,000 or less” in Schedule RC-O, Memorandum item 1.a, below.
In addition, when determining the number of deposit accounts of $250,000 or less to be
reported in Schedule RC-O, Memorandum item 1.a.(2), the issuing institution should count
each such brokered transaction account or MMDA as one account, not as multiple accounts.
Time deposits issued to deposit brokers in the form of large ($250,000 or more) certificates of
deposit that have been participated out by the broker in shares of less than $250,000 should
also be reported as “Deposit accounts of $250,000 or less” in Schedule RC-O, Memorandum
item 1.a, below. In addition, when determining the number of deposit accounts of $250,000
or less to be reported in Schedule RC-O, Memorandum item 1.a.(2), the issuing institution
should count each such brokered certificate of deposit as one account, not as multiple
accounts.
When determining the number and size of deposit accounts, each individual certificate,
passbook, account, and other evidence of deposit is to be treated as a separate account.
For purposes of completing this Memorandum item, multiple accounts of the same depositor
should not be aggregated. In situations where a bank assigns a single account number to
each depositor so that one account number may represent multiple deposit contracts
between the bank and the depositor (e.g., one demand deposit account, one money market
deposit account, and three certificates of deposit), each deposit contract is a separate
account.

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Schedule RC-R – Regulatory Capital
Item No.
22

Caption and Instructions
Total assets. For banks, report the bank’s average total assets as reported in Schedule RC-K,
item 9. For savings associations, report the association’s total assets from Schedule RC,
item 12.

* * * * * * * * * *
26

Other additions to (deductions from) assets for leverage capital purposes. Based on
the capital guidelines of the reporting institution's primary federal supervisory authority, report
the amount of any additions to or deductions from total assets for leverage capital purposes
that are not included in Schedule RC-R, items 23 through 25, above. If the amount to be
reported in this item is a net deduction from assets, enclose the amount in parentheses.
Include as a deduction the amount of any other assets that are deducted in determining
Tier 1 capital in accordance with the capital standards issued by the reporting institution's
primary federal supervisory authority. Include the amount of any disallowed credit-enhancing
interest-only strips from Schedule RC-R, item 10, above. Also include the adjusted carrying
value of any nonfinancial equity investments for which a Tier 1 capital deduction is included in
Schedule RC-R, item 10, above.
Savings associations should include in this item the net unrealized gains (losses) on
available-for-sale securities reported in Schedule RC-R, item 2. If net unrealized gains are
reported in item 2, include the amount of these gains as a deduction from total assets. If net
unrealized losses are reported in item 2, include the amount of these losses as an addition to
total assets. In addition, savings associations that report a net unrealized loss on availablefor-sale equity securities in Schedule RC-R, item 3, should include the amount of this loss as
a deduction from total assets in this item. The combined effect of these adjustments is to
treat net unrealized gains (losses) on available-for-sale debt securities as a deduction from
(addition to) total assets for leverage capital purposes and net unrealized gains on availablefor-sale equity securities as a deduction from total assets for leverage capital purposes
(because such gains (losses) – which are also reported as a component of Schedule RC,
item 26.b, "Accumulated other comprehensive income" – are excluded from Tier 1 capital)
while not adjusting total assets for net unrealized losses on available-for-sale equity
securities (because such losses are deducted from Tier 1 capital).
Savings associations should include in this item the amount included in total assets for the
gains (losses) on derivative instruments with positive fair values (i.e., derivative assets)
designated and qualifying as cash flow hedges that is also reflected in Schedule RC-R,
item 4, “Accumulated net gains (losses) on cash flow hedges.” Do not include any amounts
associated with derivative instruments with negative fair values (i.e., derivative liabilities). If
the amount included in total assets represents net gains on derivative assets, include this
amount as a deduction from total assets. If the amount included in total assets represents
net losses on derivative assets, include this amount as an addition to total assets.
Savings associations with includable subsidiaries should include as an addition to total assets
the prorated assets of any includable subsidiary in which the association has a minority
ownership interest that is not consolidated under generally accepted accounting principles in
Schedule RC – Balance Sheet.
Savings associations with nonincludable subsidiaries should include as a deduction from total
assets the entire amount of the assets of these subsidiaries that are included in assets on
Schedule RC – Balance Sheet, but are deducted from assets for leverage capital purposes.

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Schedule RC-R – Regulatory Capital (cont.)
26
(cont.)

For consolidated subsidiaries, this amount should equal the total assets of the subsidiary less
any assets eliminated in consolidation. For subsidiaries accounted for under the equity
method, this amount should equal the association’s investment in the subsidiary plus all
advances to the subsidiary.
Banks with financial subsidiaries should exclude from this item adjustments to average total
assets for the deconsolidation of such subsidiaries. Adjustments to average total assets for
financial subsidiaries should be reported in Schedule RC-R, item 30, below.

27

Total assets for leverage capital purposes. Report the sum of Schedule RC-R, items 22
and 26, less items 23 through 25.

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Glossary
Capital Contributions of Cash and Notes Receivable: An institution may receive cash or a note
receivable as a contribution to its equity capital. The transaction may be a sale of capital stock or a
contribution to paid-in capital (surplus), both of which are referred to hereafter as capital contributions.
The accounting for capital contributions in the form of notes receivable is set forth in
ASC Subtopic 505-10, Equity – Overall (formerly EITF Issue No. 85-1, “Classifying Notes Received for
Capital Stock”) and SEC Staff Accounting Bulletin No. 107 (Topic 4.E., Receivables from Sale of Stock,
in the Codification of Staff Accounting Bulletins). This Glossary entry does not address other forms of
capital contributions, for example, nonmonetary contributions to equity capital such as a building.
A capital contribution of cash should be recorded in an institution’s financial statements and
Consolidated Reports of Condition and Income when received. Therefore, a capital contribution of
cash prior to a quarter-end report date should be reported as an increase in equity capital in the
institution’s reports for that quarter (in Schedule RI-A, item 5 or 11, as appropriate). A contribution of
cash after quarter-end should not be reflected as an increase in the equity capital of an earlier reporting
period.
When an institution receives a note receivable rather than cash as a capital contribution, ASC
Subtopic 505-10 states that it is generally not appropriate to report the note as an asset. As a
consequence, the predominant practice is to offset the note and the capital contribution in the equity
capital section of the balance sheet, i.e., the note receivable is reported as a reduction of equity capital.
In this situation, the capital stock issued or the contribution to paid-in capital should be reported in
Schedule RC, item 23, 24, or 25, as appropriate, and the note receivable should be reported as a
deduction from equity capital in Schedule RC, item 26.c, “Other equity capital components.” No net
increase in equity capital should be reported in Schedule RI-A, Changes in Bank Equity Capital. In
addition, when a note receivable is offset in the equity capital section of the balance sheet, accrued
interest receivable on the note also should be offset in equity (and reported as a deduction from equity
capital in Schedule RC, item 26.c), consistent with the guidance in ASC Subtopic 505-10. Because a
nonreciprocal transfer from an owner or another party to an institution does not typically result in the
recognition of income or expense, the accrual of interest on a note receivable that has been reported
as a deduction from equity capital should be reported as additional paid-in capital rather than interest
income.
However, ASC Subtopic 505-10 provides that an institution may record a note received as a capital
contribution as an asset, rather than a reduction of equity capital, only if the note is collected in cash
“before the financial statements are issued.” The note receivable must also satisfy the existence
criteria described below. When these conditions are met, the note receivable should be reported
separately from an institution’s other loans and receivables in Schedule RC-F, item 6, “All other
assets,” and individually itemized and described in accordance with the instructions for item 6, if
appropriate.
For purposes of these reports, the financial statements are considered issued at the earliest of the
following dates:
(1) The submission deadline for the Consolidated Reports of Condition and Income (30 calendar days
after the quarter-end report date, except for an institution that has more than one foreign office,
other than a “shell” branch or an International Banking Facility, for which the deadline is 35
calendar days after quarter-end);
(2) Any other public financial statement filing deadline to which the institution or its parent holding
company is subject; or
(3) The actual filing date of the institution’s public financial reports, including the filing of its
Consolidated Reports of Condition and Income or a public securities filing by the institution or its
parent holding company.

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Capital Contributions of Cash and Notes Receivable (cont.):
To be reported as an asset, rather than a reduction of equity capital, as of a quarter-end report date,
a note received as a capital contribution (that is collected in cash as described above) must meet the
definition of an asset under generally accepted accounting principles by satisfying all of the following
existence criteria:
(1) There must be written documentation providing evidence that the note was contributed to the
institution prior to the quarter-end report date by those with authority to make such a capital
contribution on behalf of the issuer of the note (e.g., if the contribution is by the institution’s parent
holding company, those in authority would be the holding company’s board of directors or its chief
executive officer or chief financial officer);
(2) The note must be a legally binding obligation of the issuer to fund a fixed and determinable amount
by a specified date; and
(3) The note must be executed and enforceable before quarter-end.
Although an institution’s parent holding company may have a general intent to, or may have entered
into a capital maintenance agreement with the institution that calls for it to, maintain the institution’s
capital at a specified level, this general intent or agreement alone would not constitute evidence that a
note receivable existed at quarter-end. Furthermore, if a note receivable for a capital contribution
obligates the note issuer to pay a variable amount, the institution must offset the note and equity
capital. Similarly, an obligor’s issuance of several notes having fixed face amounts, taken together,
would be considered a single note receivable having a variable payment amount, which would require
all the notes to be offset in equity capital as of the quarter-end report date.

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Draft Instructions
for Proposed Call Report Revisions
for June 2012
Schedule RI-C – Disaggregated Data on the Allowance for Loan and Lease Losses
General Instructions
Schedule RI-C is to be completed by institutions with $1 billion or more in total assets.
This schedule has six columns for information on the balance in the allowance for loan and lease losses
at the end of each quarter disaggregated on the basis of the reporting institution’s impairment method and
the related recorded investment in loans and, as applicable, leases held for investment (excluding loans
that the institution has elected to report at fair value under a fair value option) disaggregated in the same
manner: two columns for information on loans individually evaluated for impairment, two columns for
information on loans and leases collectively evaluated for impairment, and two columns for purchased
credit-impaired loans. For further information on loan impairment methods, see the Glossary entries for
“loan impairment” and “purchased impaired loans and debt securities.”
Loans and leases held for investment are loans and leases that the institution has the intent and ability to
hold for the foreseeable future or until maturity or payoff,
Column Instructions
Columns A and B: For each of the specified categories of loans held for investment, report in column A
the recorded investment in individually evaluated loans that have been determined to be impaired as
defined in ASC Subtopic 310-10, Receivables – Overall (formerly FASB Statement No. 114, “Accounting
by Creditors for Impairment of a Loan,” as amended), including all loans restructured in troubled debt
restructurings, and report in column B the balance of the allowance for loan and lease losses attributable
to these individually impaired loans measured in accordance with ASC Subtopic 310-10.
Columns C and D: For each of the specified categories of loans and leases held for investment, report
in column C the recorded investment in loans and leases that have been collectively evaluated for
impairment in accordance with ASC Subtopic 450-20, Contingencies – Loss Contingencies (formerly
FASB Statement No. 5, “Accounting for Contingencies”) and report in column D the balance in the
allowance for loan and lease losses attributable to these collectively evaluated loans and leases
measured in accordance with ASC Subtopic 450-20.
Columns E and F: For each of the specified categories of loans held for investment, report in column E
the recorded investment in purchased credit-impaired loans as defined in ASC Subtopic 310-30,
Receivables – Loans and Debt Securities Acquired with Deteriorated Credit Quality (formerly AICPA
Statement of Position 03-3, “Accounting for Certain Loans or Debt Securities Acquired in a Transfer”) and
report in column F the balance in the allowance for loan and lease losses attributable to these purchased
credit-impaired loans measured in accordance with ASC Subtopic 310-30.
Item Instructions
Item No.

Caption and Instructions

1

Loans secured by real estate:

1.a

Construction, land development, and other land loans (in domestic offices). Report in
the appropriate column, disaggregated on the basis of impairment method, the balance in the

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Schedule RI-C – Disaggregated Data on the Allowance for Loan and Lease Losses (cont.)
Item No.

Caption and Instructions

1.a
(cont.)

allowance for loan and lease losses for and the related recorded investment in held-forinvestment construction, land development, and other land loans (in domestic offices) (as
defined for Schedule RC-C, part I, item 1.a). Exclude loans that the institution has elected to
report at fair value under a fair value option.

1.b

Secured by 1-4 family residential properties (in domestic offices). Report in the
appropriate subitem and column, disaggregated on the basis of impairment method, the
balance in the allowance for loan and lease losses for and the related recorded investment in
held-for-investment loans secured by 1-4 family residential properties (in domestic offices)
(as defined for Schedule RC-C, part I, item 1.c).

1.b.(1)

Revolving, open-end loans secured by 1-4 family residential properties and extended
under lines of credit. Report in the appropriate column, disaggregated on the basis of
impairment method, the balance in the allowance for loan and lease losses for and the
related recorded investment in held-for-investment credits extended under revolving,
open-end lines of credit secured by 1-to-4 family residential properties (as defined for
Schedule RC-C, part I, item 1.c.(1)). Exclude loans that the institution has elected to report at
fair value under a fair value option.

1.b.(2)

Closed-end loans secured by 1-4 family residential properties. Report in the appropriate
column, disaggregated on the basis of impairment method, the balance in the allowance for
loan and lease losses for and the related recorded investment in all held-for-investment
closed-end loans secured by 1-to-4 family residential properties, i.e., closed-end first
mortgages and junior liens (as defined for Schedule RC-C, part I, item 1.c.(2)). Exclude
loans that the institution has elected to report at fair value under a fair value option.

1.c

Secured by multifamily (5 or more) residential properties (in domestic offices). Report
in the appropriate column, disaggregated on the basis of impairment method, the balance in
the allowance for loan and lease losses for and the related recorded investment in all other
nonfarm residential loans secured by real estate as evidenced by mortgages (FHA and
conventional) or other liens (as defined for Schedule RC-C, part I, item 1.d). Exclude loans
that the institution has elected to report at fair value under a fair value option.

1.d

Secured by nonfarm nonresidential properties (in domestic offices). Report in the
appropriate column, disaggregated on the basis of impairment method, the balance in the
allowance for loan and lease losses for and the related recorded investment in held-forinvestment loans secured by real estate as evidenced by mortgages or other liens on
nonfarm nonresidential properties (as defined for Schedule RC-C, part I, item 1.e). Exclude
loans that the institution has elected to report at fair value under a fair value option.

2

Commercial and industrial loans. Report in the appropriate column, disaggregated on the
basis of impairment method, the balance in the allowance for loan and lease losses for and
the related recorded investment in all held-for-investment commercial and industrial loans (as
defined for Schedule RC-C, part I, item 4). Exclude loans that the institution has elected to
report at fair value under a fair value option.

3

Loans to individuals for household, family, and other personal expenditures. Report in
the appropriate subitem and column, disaggregated on the basis of impairment method, the
balance in the allowance for loan and lease losses for and the related recorded investment in
all held-for-investment credit extended to individuals for household, family, and other
personal expenditures that does not meet the definition of a “loan secured by real estate” (as
defined for Schedule RC-C, part I, item 6).

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Schedule RI-C – Disaggregated Data on the Allowance for Loan and Lease Losses (cont.)
Item No.

Caption and Instructions

3.a

Credit cards. Report in the appropriate column, disaggregated on the basis of impairment
method, the balance in the allowance for loan and lease losses for and the related recorded
investment in all held-for-investment extensions of credit to individuals for household, family,
and other personal expenditures arising from credit cards (as defined for Schedule RC-C,
part I, item 6.a). Exclude loans that the institution has elected to report at fair value under a
fair value option.

3.b

Other consumer loans. Report in the appropriate column, disaggregated on the basis of
impairment method, the balance in the allowance for loan and lease losses for and the
related recorded investment in all other held-for-investment loans to individuals for
household, family, and other personal expenditures (other than those that meet the definition
of a “loan secured by real estate” and other than those for purchasing or carrying securities)
(as defined for Schedule RC-C, part I, items 6.b, 6.c, and 6.d). Exclude loans that the
institution has elected to report at fair value under a fair value option.

4

All other loans and all lease financing receivables. Report in the appropriate column,
disaggregated on the basis of impairment method, the balance in the allowance for loan and
lease losses for and the related recorded investment in all other held-for-investment loans
and all held-for-investment lease financing receivables (as defined for Schedule RC-C, part I,
items 2, 3, 7, 8, 9, and 10). Exclude loans that the institution has elected to report at fair
value under a fair value option.

5

Unallocated, if any. Report in column D the amount of any unallocated portion of the
allowance for loan and lease losses for loans collectively evaluated for impairment. An
institution is not required to have an unallocated portion of the allowance.

6

Total. For each column, report the sum of items 1 through 5. The sum of the amounts
reported in item 6, columns B. D, and F must equal Schedule RC, item 4.c. The amount
reported in column F must equal Schedule RI-B, part II, Memorandum item 4. The sum of
the amounts reported in item 6, columns A, C, and E plus the amount reported in
Schedule RC-Q, item 4, column A, must equal Schedule RC, item 4.b, “Loans and leases,
net of unearned income.”

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Schedule RC-N – Past Due and Nonaccrual Loans, Leases, and Other Assets
Memoranda
Item No.

Caption and Instructions

NOTE: Memorandum items 9.a and 9.b are to be completed by all institutions.
9

Purchased credit-impaired loans accounted for in accordance with FASB ASC 310-30
(former AICPA Statement of Position 03-3). Report in the appropriate subitem and column
the outstanding balance and carrying amount of "purchased credit-impaired loans" reported
as held for investment in Schedule RC-C, part I, Memorandum items 7.a and 7.b,
respectively, that are past due 30 days or more or are in nonaccrual status as of the report
date. The carrying amount of such loans will have been included by loan category in items 1
through 7 of Schedule RC-N, above. Purchased credit-impaired loans are accounted for in
accordance with ASC Subtopic 310-30, Receivables – Loans and Debt Securities Acquired
with Deteriorated Credit Quality (formerly AICPA Statement of Position 03-3, “Accounting for
Certain Loans or Debt Securities Acquired in a Transfer”). Purchased credit-impaired loans
are loans that an institution has purchased, including those acquired in a purchase business
combination, where there is evidence of deterioration of credit quality since the origination of
the loan and it is probable, at the purchase date, that the institution will be unable to collect all
contractually required payments receivable. Loans held for investment are those that the
institution has the intent and ability to hold for the foreseeable future or until maturity or
payoff.

9.a

Outstanding balance. Report in the appropriate column the outstanding balance of all
purchased credit-impaired loans reported as held for investment in Schedule RC-C, part I,
Memorandum item 7.a, that are past due 30 days or more or are in nonaccrual status as of
the report date. The outstanding balance is the undiscounted sum of all amounts, including
amounts deemed principal, interest, fees, penalties, and other under the loan, owed to the
institution at the report date, whether or not currently due and whether or not any such
amounts have been charged off by the institution. However, the outstanding balance does not
include amounts that would be accrued under the contract as interest, fees, penalties, and
other after the report date.

9.b

Carrying amount included in Schedule RC-N, items 1 through 7, above. Report in the
appropriate column the carrying amount (before any allowances established after acquisition
for decreases in cash flows expected to be collected) of, i.e., the recorded investment in, all
purchased credit-impaired loans reported as held for investment in Schedule RC-C, part I,
Memorandum item 7.b, that are past due 30 days or more or are in nonaccrual status as of
the report date.

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DRAFT
Schedule RC-P – 1-4 Family Residential Mortgage Banking Activities
Item No.
7

Caption and Instructions
Representation and warranty reserves for 1-4 family residential mortgage loans sold.
When an institution sells or securitizes mortgage loans, it typically makes certain
representations and warranties to the investors or other purchasers of the loans at the time
of the sale and to financial guarantors of the loans sold. The specific representations and
warranties may relate to the ownership of the loan, the validity of the lien securing the loan,
and the loan’s compliance with specified underwriting standards. Under ASC
Subtopic 450-20, Contingencies – Loss Contingencies (formerly FASB Statement No. 5,
“Accounting for Contingencies”), an institution is required to accrue loss contingencies
relating to the representations and warranties made in connection with its mortgage
securitization activities and mortgage loan sales when it is probable that a loss has been
incurred and the amount of the loss can be reasonably estimated.
Report in the appropriate subitem the amount of representation and warranty reserves
included in Schedule RC-G, “All other liabilities,” that the institution maintains for 1-4 family
residential mortgage loans sold, including those mortgage loans transferred in securitizations
accounted for as sales.

7.a

For representations and warranties made to U.S. Government agencies and
Government-sponsored agencies. Report the amount of reserves that the institution
maintains for representations and warranties made to U.S. Government agencies and
Government-sponsored agencies in connection with sales of 1-4 family residential mortgage
loans, including mortgage loans transferred in securitizations accounted for as sales.
U.S. Government agencies and Government-sponsored agencies include, but are not limited
to, such agencies as the Government National Mortgage Association (GNMA), the Federal
Home Loan Mortgage Corporation (FHLMC), and the Federal National Mortgage Association
(FNMA).

7.b

For representations and warranties made to other parties. Report the amount of
reserves that the institution maintains for representations and warranties made to parties
other than U.S. Government agencies and Government-sponsored agencies in connection
with sales of 1-4 family residential mortgage loans, including mortgage loans transferred in
securitizations accounted for as sales.

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DRAFT
Schedule RC-U – Loan Origination Activity (in Domestic Offices)
NOTE: These draft instructions correct the scope of proposed Schedule RC-U described in the agencies’
November 21, 2011, Federal Register notice on the proposed Call Report revisions for 2012. The data to
be reported in proposed Schedule RC-U cover origination activity in domestic offices only. Thus, on the
FFIEC 031 version of the Call Report for institutions with domestic and foreign offices, Schedule RC-U
should not include origination activity in foreign offices.
General Instructions
Schedule RC-U is to be completed by institutions with $300 million or more in total assets.
For the purposes of reporting loan origination activity in Schedule RC-U, institutions should report the
loan amounts reported in Schedule RC-C, part I, as of the quarter-end report date of loans (held in
domestic offices) that were originated during the calendar quarter that ended on the report date. On the
FFIEC 031, include loan origination activity in domestic offices only.
Column A of Schedule RC-U is to be completed by institutions with $300 million or more in total assets.
Columns B and C of Schedule RC-U are to be completed by institutions with $1 billion or more in total
assets.
Definitions
The term “reporting period” is defined for purposes of Schedule RC-U as the calendar quarter ending on
the report date.
A “newly-established commitment” is defined as a commitment for which the terms were finalized and the
line first became available for use during the reporting period. For the definition of “commitment,” see the
instructions for Schedule RC-L, item 1.
Column Instructions
Column A, Amount Reported in Schedule RC-C, Part I, That Was Originated During the Quarter:
For the specified loan categories, report the balance-sheet amount of loans held (in domestic offices) on
the quarter-end report date – that is, the portion of the amount reported in Schedule RC-C, part I
(column B on the FFIEC 031), – that was originated during the reporting period. Loan originations include
amounts disbursed during the reporting period under commitments or revolving credit agreements that
previously existed or were newly established or revised during the reporting period (including
commitments and revolving credit agreements that were renegotiated, refinanced, converted, or renewed)
as well as amounts disbursed during the reporting period, but not under a commitment or revolving credit
agreement. If a loan was originated under a commitment or revolving credit agreement, but the date of
the commitment or revolving credit agreement is not known to the reporting institution, it should use the
date as of which the loan was first recognized as an asset by the reporting institution as the date of the
commitment or revolving credit agreement.
Include in column A:
•

•

New loan extensions, including those funded under previously existing and newly established
commitments and revolving credit agreements, and notes written under previously existing and newly
established credit lines. For loans funded under previously existing revolving credit agreements or
commitments, report only the amounts that were newly disbursed during the reporting period and
remained outstanding and were reported in Schedule RC-C, part I, on the quarter-end report date.
New loans, including those that were newly renegotiated, refinanced, converted, or renewed during
the reporting period. Include outstanding amounts of new loans under revolving, term, or other credit
agreements that replace, or roll over, prior loans that have matured, been refinanced, or whose terms

14

DRAFT
Schedule RC-U – Loan Origination Activity (in Domestic Offices) (cont.)
Column Instructions (cont.)

•
•
•

have been renegotiated. Include the entire portion of such new loans that remained outstanding and
were reported in Schedule RC-C, part I, on the quarter-end report date.
Loans disbursed during the reporting period that remained outstanding at quarter end and were
reported in Schedule RC-C, part I, on the quarter-end report date.
The bank’s portion of drawn loan participations and syndications when such funds were disbursed
during the reporting period and remained outstanding and were reported in Schedule RC-C, part I, on
the quarter-end report date. See the Glossary entry for “syndications” for the definition of this term.
The amount reported in Schedule RC-C, part I, on the quarter-end report date for loans purchased
during the reporting period if the date of the original extension of credit was during the reporting
period or if the date of the original extension of credit is not known to the reporting institution.

Exclude from column A:
•
•
•

•

Loan amounts held in foreign offices of the reporting institution.
Loan amounts outstanding at quarter end that were not disbursed during the reporting period. For
example, exclude amounts outstanding at quarter end under previously existing revolving credit
agreements or commitments that were not disbursed during the reporting period.
Loan amounts disbursed during the reporting period that were not outstanding at quarter end. For
example, exclude amounts extended during the reporting period under previously existing or newly
established revolving credit agreements or commitments that were repaid in full before the quarter
end report date.
Loans that were repriced under existing terms during the reporting period when no additional funds
were disbursed during the reporting period. For example, a previously outstanding loan advance that
has an interest rate tied to the prime rate should not be included in column A when the prime rate
changes and the loan is repriced during the reporting period. Similarly, a previously outstanding loan
that is repriced during the reporting period in accordance with a lending grid (for example, a loan rate
tied to a borrower’s financial ratios or bond rating) should not be included when it is repriced during
the reporting period. In either case, only any additional funds that were disbursed under such
standing agreements during the reporting period and remained outstanding at quarter end and were
reported in Schedule RC-C, part I, should be included in column A.

Column B, Amount Reported in Column A That Was Originated Under a Newly-Established
Commitment: For the specified loan categories, report the balance-sheet amount of loans originated
during the reporting period and held (in domestic offices) on the quarter-end report date – that is, the
portion of the amount reported in Schedule RC-U, column A – that was originated under a newlyestablished commitment or revolving credit agreement. For purposes of reporting in Schedule RC-U,
include commitments and revolving credit agreements that were renewed during the reporting period as
newly-established.
Column C, Amount Reported in Column A That Was Not Originated Under a Commitment: For the
specified loan categories, report the balance-sheet amount of loans originated during the reporting period
and held (in domestic offices) on the quarter-end report date – that is, the portion of the amount reported
in Schedule RC-U, column A – that was not originated under a commitment or revolving credit
agreement, either newly-established or previously-existing. For example, include in column C a one-time
extension of a term loan to a new customer.
For institutions with $1 billion or more in total assets, the sum of the amounts reported in columns B
and C of Schedule RC-U must be less than or equal to the amount reported in column A. The difference
between the sum of the amounts reported in columns B and C and the amount reported in column A
represents the balance-sheet amount of loans originated during the reporting period and held (in
domestic offices) on the quarter-end report date – that is, the portion of the amount reported in

15

DRAFT
Schedule RC-U – Loan Origination Activity (in Domestic Offices) (cont.)
Column Instructions (cont.)
Schedule RC-U, column A – that was originated under a previously-existing commitment or revolving
credit agreement.
The following are examples of the application of the preceding column instructions. In each example, the
loan is held in a domestic office. References to reporting in columns B and C of Schedule RC-U in these
examples apply only to institutions with $1 billion or more in total assets.
(1) An institution originated a loan for $1.2 million in January. The loan was not made under a
commitment. At the end of March, the loan had been paid down and its balance-sheet amount was
$1 million. In its March Call Report, the institution should report $1 million, the balance-sheet amount
on the quarter-end report date that had been disbursed during the reporting period, both in
Schedule RC-C, part I, and in Schedule RC-U, columns A and C. During the second quarter, no
additional funds were disbursed under this loan agreement. At the end of June, the loan had been
paid down further and its balance-sheet amount was $800,000. In its June Call Report, the institution
should report $800,000, the balance-sheet amount of this loan on the quarter-end report date, in
Schedule RC-C, part I, and, because no additional funds were disbursed during the second quarter,
should include $0 of this loan in Schedule RC-U.
(2) An institution is holding a revolving loan with a balance-sheet amount of $2 million. During the third
quarter, the loan is converted to a term loan with a balance-sheet amount that remains $2 million on
the quarter-end report date. In its September Call Report, the institution should report the $2 million
balance-sheet amount that remained outstanding on the report date and had been disbursed during
the quarter under the newly renegotiated loan terms, both in Schedule RC-C, part I, and in
Schedule RC-U, columns A and C.
(3) An institution originates a loan to a new customer on January 1 for $1 million, which is its balancesheet amount. The loan matured in one week, but it was subsequently rolled over each week for
13 weeks and remained outstanding in full on March 31. In its March Call Report, the institution
should report the $1 million balance-sheet amount that was outstanding on the quarter-end report
date and had been disbursed during the first quarter, both in Schedule RC-C, part I, and in
Schedule RC-U, columns A and C.
(4) During the first quarter, an institution purchases a participation in a loan syndication, the balancesheet amount of which is $1 million, that the institution knows had closed on December 31 of the
previous year. Because the institution knows that the loan syndication, which was not originated
under a commitment, closed on December 31 of the previous year, the institution should report $0 in
Schedule RC-U in its March Call Report even though it reports the $1 million balance-sheet amount in
Schedule RC-C, part I. However, if the institution did not know the date that the syndication had
closed, it should report the $1 million balance-sheet amount in Schedule RC-C, part I, and in
Schedule RC-U, columns A and C, in its March Call Report.
(5) An institution originated a $1 million loan and then transferred it during the same quarter in a
transaction that qualified for sale accounting. The institution should not report the amount in either
Schedule RC-C, part I, or Schedule RC-U, because the loan was not an on-balance-sheet asset of
the reporting institution at quarter-end.
(6) During the third quarter, an institution established a new credit line to a customer for $5 million. In
December, the customer draws $500,000 of this credit line, which is the balance-sheet amount of the
draw, and does not make any principal payments until the next year. In its September Call Report,
the institution should report $0 in Schedule RC-C, part I, and in Schedule RC-U because the loan
amount outstanding (and balance-sheet amount) was $0 at the end of the third quarter; no funds had

16

DRAFT
Schedule RC-U – Loan Origination Activity (in Domestic Offices) (cont.)
Column Instructions (cont.)
yet been disbursed. In its December Call Report, the institution should report $500,000 in
Schedule RC-C, part I, and in Schedule RC-U, column A, because this is the balance-sheet amount
of the loan that is outstanding on the December report date and it was also originated during that
quarter. The institution should report $0 in Schedule RC-U, column B, because the commitment
under which with the funds were drawn was not newly established in the quarter in which the funds
were drawn, and it should report $0 in Schedule RC-U, column C, because the loan was originated
under a commitment.
(7) During the third quarter, an institution establishes a new credit line to a customer for $5 million. In
September, the customer draws $100,000, which is the balance-sheet amount of the draw, and does
not make any principal payments until the fourth quarter. In its September Call Report, the institution
should report $100,000 in Schedule RC-C, part I, and in Schedule RC-U, columns A and B, because
this is the balance-sheet amount of the loan that is outstanding at the end of the third quarter and the
funds had been disbursed during that quarter under a newly-established commitment.
During the fourth quarter, the customer draws $200,000 more each month, and makes principal
payments that total $300,000. At the end of December, the outstanding loan balance and its balancesheet amount is $400,000. In its December Call Report, the institution should report $400,000 in
Schedule RC-C, part I, because this is the balance-sheet amount of the loan that is outstanding on
the report date. The institution should also report $400,000 in Schedule RC-U, column A, because
the $400,000 amount reported in Schedule RC-C, part I, had been disbursed during the fourth
quarter, that is, with principal payments applied first to the oldest draws on the credit line, only
$400,000 of the $600,000 that had been disbursed during the reporting period remained outstanding
at quarter-end. The institution should report $0 in Schedule RC-U, column B, in its December Call
Report because the commitment under which the funds were drawn in the fourth quarter was not
newly established during that quarter, and it should also report $0 in Schedule RC-U, column C, that
quarter because the loan was originated under commitment.
(8) At the beginning of the third quarter, an institution has an existing credit line to a customer with a
balance-sheet amount of $250,000 outstanding. In September, the customer draws $100,000,
increasing the balance-sheet amount of the loan to $350,000, and does not make any principal
payments until the fourth quarter. In its September Call Report, the institution should report the
$350,000 balance-sheet amount of the outstanding loan in Schedule RC-C, part I, and should report
$100,000 in Schedule RC-U, column A, which is the portion of the amount reported in
Schedule RC-C, part I, that represents funds disbursed during that quarter that were outstanding at
quarter-end. The institution should report $0 in Schedule RC-U, column B, in its September
Call Report because the commitment under which the funds were drawn in the third quarter was not
newly established that quarter, and it should also report $0 in Schedule RC-U, column C, that quarter
because the loan was originated under a commitment.
During the fourth quarter, the customer draws $200,000 more each month, and makes principal
payments that total $300,000. At the end of December, the outstanding loan balance and its balancesheet amount is $650,000. In its December Call Report, the institution should report the $650,000
balance-sheet amount of the outstanding loan in Schedule RC-C, part I. The institution should report
in Schedule RC-U, column A, in its December Call Report the $600,000 portion of the $650,000
amount reported in Schedule RC-C, part I, that had been disbursed during that quarter, that is, with
principal payments applied first to the oldest draws on the credit line, all of the $600,000 that had
been disbursed during the fourth quarter remained outstanding at quarter-end. In its December
Call Report, the institution should report $0 in Schedule RC-U, columns B and C, because the funds
were disbursed under a previously existing commitment.

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DRAFT
Schedule RC-U – Loan Origination Activity (in Domestic Offices) (cont.)
Item Instructions
Item No.

Caption and Instructions

1

Loans secured by real estate:

1.a

Construction, land development, and other land loans. Report in the appropriate
subitem the amount of construction, land development, and other land loans (as defined for
Schedule RC-C, part I, item 1.a) that was originated during the calendar quarter ending on
the report date.

1.a.(1)

1-4 family residential construction loans. Report in the appropriate column the amount
of 1-to-4 family residential construction loans, i.e., loans for the purpose of constructing
1-to-4 family residential properties, which will secure the loan (as defined for and reported in
Schedule RC-C, part I, item 1.a.(1), column B) that was originated during the calendar
quarter ending on the report date.

1.a.(2)

Other construction loans and all land development and other land loans. Report in the
appropriate column the amount of all construction loans for purposes other than constructing
1-to-4 family residential properties, all land development loans, and all other land loans (as
defined for and reported in Schedule RC-C, part I, item 1.a.(2), column B) that was originated
during the calendar quarter ending on the report date.

1.b

Not applicable.

1.c

Secured by 1-4 family residential properties. Report in the appropriate subitem the
amount of open-end and closed-end loans secured by 1-to-4 family residential properties (as
defined for Schedule RC-C, part I, item 1.c) that was originated during the calendar quarter
ending on the report date.

1.c.(1)

Revolving, open-end loans secured by 1-4 family residential properties and extended
under lines of credit. Report in the appropriate column the amount outstanding under
revolving, open-end lines of credit secured by 1-to-4 family residential properties (as defined
for and reported in Schedule RC-C, part I, item 1.c.(1), column B) that was originated during
the calendar quarter ending on the report date.

1.c.(2)

Closed-end loans secured by 1-4 family residential properties. Report in the appropriate
subitem the amount of all closed-end loans secured by 1-to-4 family residential properties,
i.e., closed-end first mortgages and junior liens (as defined for Schedule RC-C, part I,
item 1.c.(2)) that was originated during the calendar quarter ending on the report date.

1.c.(2)(a)

Secured by first liens. Report in the appropriate column the amount of all closed-end loans
secured by first liens on 1-to-4 family residential properties (as defined for and reported in
Schedule RC-C, part I, item 1.c.(2)(a), column B) that was originated during the calendar
quarter ending on the report date.

1.c.(2)(b)

Secured by junior liens. Report in the appropriate column the amount of all closed-end
loans secured by junior (i.e., other than first) liens on 1-to-4 family residential properties (as
defined for and reported in Schedule RC-C, part I, item 1.c.(2)(b), column B) that was
originated during the calendar quarter ending on the report date.

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DRAFT
Schedule RC-U – Loan Origination Activity (in Domestic Offices) (cont.)
Item No.

Caption and Instructions

1.d

Secured by multifamily (5 or more) residential properties. Report in the appropriate
column the amount of all other nonfarm residential loans secured by real estate as evidenced
by mortgages (FHA and conventional) or other liens (as defined for and reported in
Schedule RC-C, part I, item 1.d, column B) that was originated during the calendar quarter
ending on the report date.

1.e

Secured by nonfarm nonresidential properties. Report in the appropriate column the
amount of loans secured by real estate as evidenced by mortgages or other liens on nonfarm
nonresidential properties (as defined for and reported in Schedule RC-C, part I, items 1.e.(1)
and (2), column B) that was originated during the calendar quarter ending on the report date.

2

Loans to depository institutions and acceptances of other banks. Report in the
appropriate subitem the amount of all loans (other than those that meet the definition of a
“loan secured by real estate”), including overdrafts, to banks, other depository institutions,
and other associations, companies, and financial intermediaries whose primary business is to
accept deposits and to extend credit for business or personal expenditure purposes (as
defined for Schedule RC-C, part I, item 2) that was originated during the calendar quarter
ending on the report date.

2.a

To commercial banks and other depository institutions in the U.S. Report in the
appropriate column the amount of all loans to and acceptances of commercial banks and
other depository institutions in the U.S. (as defined for and reported Schedule RC-C, part I,
items 2.a and 2.b, column B on the FFIEC 031, column A on the FFIEC 041) that was
originated during the calendar quarter ending on the report date.

2.b

To banks in foreign countries. Report in the appropriate column the amount of all loans to
and acceptances of banks and their branches domiciled outside the U.S. (as defined for
Schedule RC-C, part I, item 2.c, column B on the FFIEC 031, column A on the FFIEC 041)
that was originated during the calendar quarter ending on the report date.

3

Loans to finance agricultural production and other loans to farmers. Report in the
appropriate column the amount of loans extended for the purpose of financing agricultural
production (as defined for and reported in Schedule RC-C, part I, item 3, column B) that was
originated during the calendar quarter ending on the report date.

4

Commercial and industrial loans to U.S. addressees (domicile). Report in the
appropriate subitem the amount of all commercial and industrial loans to U.S. addressees (as
defined for Schedule RC-C, part I, item 4.a, column B on the FFIEC 031, column A on the
FFIEC 041) that was originated during the calendar quarter ending on the report date.

4.a

With original amounts of $1,000,000 or less. 1 Report in the appropriate column the
amount of all “Commercial and industrial loans to U.S. addressees (domicile)” (as defined for
and reported in Schedule RC-C, part I, item 4.a., column B on the FFIEC 031, column A on
the FFIEC 041) with original amounts of $1,000,000 or less that was originated during the
calendar quarter ending on the report date.

4.b

With original amounts of more than $1,000,000.1 Report in the appropriate column the
amount of all “Commercial and industrial loans to U.S. addressees (domicile)” (as defined for

1

See the General Instructions for Schedule RC-C, Part II, Loans to Small Businesses and Small Farms, for
guidelines for determining the “original amount” of a loan.

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DRAFT
Schedule RC-U – Loan Origination Activity (in Domestic Offices) (cont.)
Item No.

Caption and Instructions

4.b
(cont.)

and reported in Schedule RC-C, part I, item 4.a., column B on the FFIEC 031, column A on
the FFIEC 041) with original amounts of more than $1,000,000 that was originated during the
calendar quarter ending on the report date.

5

Not applicable.

6

Loans to individuals for household, family, and other personal expenditures (i.e.,
consumer loans). Report in the appropriate subitem the amount of all credit extended to
individuals for household, family, and other personal expenditures that does not meet the
definition of a “loan secured by real estate” (as defined for Schedule RC-C, part I, item 6) that
was originated during the calendar quarter ending on the report date.

6.a

Credit cards. Report in the appropriate column the amount of all extensions of credit to
individuals for household, family, and other personal expenditures arising from credit cards
(as defined for and reported in Schedule RC-C, part I, item 6.a, column B) that was originated
during the calendar quarter ending on the report date.

6.b

Automobile loans. Report in the appropriate column the amount of all consumer loans
extended for the purpose of purchasing new and used passenger cars and other vehicles
such as minivans, vans, sport-utility vehicles, pickup trucks, and similar light trucks for
personal use (as defined for and reported in Schedule RC-C, part I, item 6.c, column B) that
was originated during the calendar quarter ending on the report date.

6.c

Other consumer loans. Report in the appropriate column the amount of all other loans to
individuals for household, family, and other personal expenditures (other than those that meet
the definition of a “loan secured by real estate” and other than those for purchasing or
carrying securities) (as defined for and reported in Schedule RC-C, part I, items 6.b and 6.d,
column B) that was originated during the calendar quarter ending on the report date.

7-8

Not applicable.

9

Loans to nondepository financial institutions. Report in the appropriate column the
amount of all loans to nondepository financial institutions (as defined for and reported in
Schedule RC-C, part I, item 9.a, column B) that was originated during the calendar quarter
ending on the report date.

20