Consolidated Reports of Condition and Income

FFIEC041_20130630_f_draft

Consolidated Reports of Condition and Income

OMB: 7100-0036

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DRAFT

FFIEC 041 Call Report
Proposed Reporting Changes to
Schedules RI-A, RI-E, RC-F, RC-O, and RC-R
for June 30, 2013

As of May 23, 2013

NOTE: This draft, which is subject to change, presents the Call Report schedules on which items will
be added or revised effective June 30, 2013, as described in the banking agencies’ final Federal Register
notice published on May 23, 2013 (http://www.gpo.gov/fdsys/pkg/FR-2013-05-23/pdf/2013-12220.pdf).
These Call Report revisions are subject to approval by the U.S. Office of Management and Budget.
Questions and comments concerning these proposed reporting changes 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.

FFIEC 041
Page 9 of 72
RI-5

Schedule RI-A-Changes in Bank Equity Capital
Dollar Amounts in Thousands
1. Total bank equity capital most recently reported for the December 31, 2012, Reports of
Condition and Income (i.e., after adjustments from amended Reports of Income) .................
2. Cumulative effect of changes in accounting principles and corrections of material accounting
errors *

2.
3.
4.

3. Balance end of previous calendar year as restated (sum of items 1 and 2) ..........................
4. Net income (loss) attributable to bank (must equal Schedule RI, item 14)............................
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 income’ ....................................................................................
11. Other transootiono with parent holding oompany* (not inoludod in itemo 5, 6, 8, orO above).
12. Total bank equity capital end of current period (sum of items 3 through 11)
(must equal Schedule RC, item 27.a) ...........................................................................

5.
6.

7.
8.
9.

Replace with INSERT AJ

*Describe on Schedule RI-E-Explanations.

1. Includes, but is not limited to, changes in net unrealized holding gains (losses) on available-for-sale securities, changes in accumulated net gains
(losses) on cash flow hedges, and pension and other postretirement plan-related changes other than net periodic benefit cost.

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:
(1) 1-4 family residential construction loans ...............................
(2) Other construction loans and all land development and other
landloans.......................................................................
b. Secured by farmland .............................................................
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:
(1) Loans secured by owner-occupied nonfarm nonresidential
properties........................................................................
(2) Loans secured by other nonfarm nonresidential properties ........
2. Loans to depository institutions and acceptances of other banks ........
3. Not applicable.
4. Commercial and industrial loans..................................................

(Column A)
Charge-offs’
RIADI

(Column B)
Recoveries

Calendar Year-to-date
Mil IThou RIAD Bil

Bil

C8911

C8931
35841

C8921
C894
3585

Mil

Thou

I
1

1.a.(1)

1 .c.( 1)

1.a.(2)
1. b.

54111

1 54121

C234
C235
3588

C217
C218
3589

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

C895
C897
4481

C896
C898
4482

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

46381

46081

1. Include write-downs arising from transfers of loans to a held-for-sale account.
03/2013

INSERT A – FFIEC 041 – SCHEDULE RI-A, ITEM 11

11. Other transactions with stockholders (including a parent holding company)*
(not included in items 5, 6, 8, or 9 above) ................................................

4415

FFIEC 041
Page 14 of 72
RI-10

Schedule

RI-EContinued
Year-to-date

Dollar Amounts in Thousands RIAD
4 Cumulative effect of changes in accounting principles and corrections of material accounting errors
(from Schedule RI -A, item 2) (itemize and describe all such effects):
a.
b.

TEXT

13,11 Mil IThou

B526

B527

r- r1mpanJf[gpchedule RI -A, item 11)
__jitmize pnr4 dcrie all sueh traidLLioils):

a.
TEXT
b.
6 Adjustments to allowance for loan and lease losses (from Schedule RI-B, Part II item 6)
(itemize and describe all adjustments):

4498

4499

a.
b.
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)
Comments?

4521

6
6

Other explanations (please type or print clearly;
(TEXT 4769)

4522
RIAD

Yes

4769

750 character limit):

Replace with INSERT

06/2012

INSERT B – FFIEC 041 – SCHEDULE RI-E, ITEM 5

Other transactions with stockholders (including a parent holding company)
(from Schedule RI-A, item 11) (itemize and describe all such transactions):

FFIEC 041
Page 36 of 72
RC-22

Schedule RC-F-Other Assets
Dollar Amounts in Thousands

RCON

1. Accrued interest receivable’ ........................................................................

B556

2. Net deferred tax assets2 .............................................................................

2148

Bit

Thou

3. Interest-only strips receivable (not in the form of a security) 3 on:
a. Mortgage loans .....................................................................................

A519

b. Other financial assets ............................................................................
4. Equity securities that DO NOT have readily determinable fair values 4 ..................

A520

3.b

1752

a. General account life insurance assets .......................................................
b. Separate account life insurance assets.......................................................

K201

5.a.

K202

5. b.

c. Hybrid account life insurance assets

K270

5.c.

21681

3.a

5. Life insurance assets:

.........................................................

6. All other assets
(itemize and describe amounts greater than $25,000 that exceed 25 percent of this
a. Prepaid expenses (excluding prepaid assessments) .............................. 21 66

6.a.

b. Repossessed personal property (including vehicles) .............................. 1 57 8

6. b.

c. Derivatives with a positive fair value held for purposes other than
trading......................................................................................... COIC
d. Retained interests in accrued interest receivable related to

securitized credit cards ...................................................................C43
e. FDIC loss-sharing indemnification assets ............................................. J448
’d449
f.rrepaid dopocit inur
onoo ocoocomonto .N ....
EXT
13549
g.l T3549
I TEXT I
13550
h.’3550l
’TEXT I
3551
I 3551 I

6.g.
6.h.

6. i.

7. Total (sum of items 1 through 6) (must equal Schedule RC, item 11)

21601

1. Include accrued interest receivable on loans, leases, debt securities, and other interest-bearing assets.
2. See discussion of deferred income taxes in Glossary entry on "income taxes."
3. 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.
4. Include Federal Reserve stock, Federal Home Loan Bank stock, and bankers’ bank stock.

Schedule RC-G-Other Liabilities
Dollar Amounts in Thousands

RCON

1. a. Interest accrued and unpaid on deposits’ ...........................................................................

3645

b. Other expenses accrued and unpaid (includes accrued income taxes payable) ..........................

3646

1.b.

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 percent of this item)..

3049

B557

. . - -- ---

29381

Bil

Mil

Thou
l.a.

a. Accounts payable ........................................................................... 3066
b. Deferred compensation liabilities ...................................................... COil

4.a.

c. Dividends declared but not yet payable ............................................... 2932
d. Derivatives with a negative fair value held for purposes other than trading.. C012

4.c.

3552

4.e.

e.
f.

TEXT
3553
TEXT
3554

g.
5. Total (sum of items 1 through 4) (must equal Schedule RC, item 20)

4.b.
4.d.

3553
3554

4. f.

4.g.
29301

1. For savings banks, include "dividends" accrued and unpaid on deposits.
2. See discussion of deferred income taxes in Glossary entry on "income taxes."

06/2012

FFIEC 041
Page 53 of 72
RC-39

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

Replace with INSERT C
Dollar Amounts in Thousands

Bil

RCON

j Thou

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 ........................................................................................................ .K663
b. Substandard ............................................................................................................. K664
c. Doubtful ................................................................................................................... K665
d . Loss ..................................................... ................................................................... K666
raditional 1-4 family residential mortgage loans" as defined for assessment
purposes o
IC regulations .................................................................................... K675
ned for assessment purposes only in FDIC regulations
8. "Subprime consumer loans
assessment purposes only in FD
9. "Leveraged loans and securities" as e
K668}
regulations ...............................................................
er Ian
ecured by
10. Commitments to fund construction, land developmen
real estate:
a. Total unfunded commit................................................................................... K6Z&L
e commitments guaranteed or insured by the U.S. government
b. Portion
K677
the
11. Amount of other real estate owned recoverable from the U.S. government under
guarantee or insurance provisions (excluding FDIC loss-sharing agreements) ........................... K669I
12. Nonbrokered time deposits of more than $250,000 (included in Schedule RC-E, Memorandum
item2.d) ...................................................................................................................K6 7 81

M.6.a.
M.6.b.
M.6.c.
M.6.d.

M.7.
M.8.

M.9.

M.10.a.

Mu.

M.12.

ndum item 13.a is to be completed by "large institutions" and "highly complex institutions" as
e
defined in -FDiCregulations. Memorandum items 13.b through 13.g are to be
completed by "large
utions" only.
13. Portion of funded loans gua
ed or insured by the U.S. government (excluding FDIC
loss-sharing agreements):
....................... K679
oans secured by real esta
a. Construction, land development, and other
operties
..................... K680
resident
b. Loans secured by multifamily residential and nonfar
operties
..........................
.K681
Closed-end
loans
secured
by
first
liens
on
1-4
family
res
c.
I y residential prop
s and
d. Closed-end loans secured by junior liens on 1-4
revolving, open-end loans secured by 1
amily residential properties and exte
under lines of credit .............
..........................................................................
.
oans ...................................................................................
e. Commercial and md
o individuals for household, family, and other personal expenditures ................K671
f. Credit card I
ng credit plans other than credit cards, automobile loans,
g. R
K6721
and other consumer loans

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

JIIII]]

M.13.d.
M.13.e.
M. 13. f.

Memorandum items 14 and 15 are to be completed by "highly complex institutions" as defined in
FDIC regulations.
K673
14. Amount of the institution’s largest counterparty exposure ......................................................
.K674
15. Total amount of the institution’s 20 largest counterparty exposures .........................................

M.14.
M.15.

Replace with INSERT D

06/2012

INSERT C – FFIEC 041 – SCHEDULE RC-O, MEMORANDUM ITEMS 7 – 10.b

10.

“Nontraditional 1-4 family residential mortgage loans” as defined for
assessment purposes only in FDIC regulations:
Nontraditional 1-4 family residential mortgage loans ....................
a.
Securitizations of nontraditional 1-4 family residential mortgage
b.
loans ....................................................................................................
“Higher-risk consumer loans” as defined for assessment purposes only
in FDIC regulations:
Higher-risk consumer loans ..............................................................
a.
Securitizations of higher-risk consumer loans ..............................
b.
“Higher-risk commercial and industrial loans and securities” as defined
for assessment purposes only in FDIC regulations:
Higher-risk commercial and industrial loans and securities .........
a.
Securitizations of higher-risk commercial and industrial loans
b.
and securities .....................................................................................
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) .................................................

XXXX
XXXX

K676
K677

INSERT D – FFIEC 041 – SCHEDULE RC-O, MEMORANDUM ITEM 13

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.h are to be completed by “large institutions” only.
13. Portion of funded loans and securities guaranteed or insured by the
U.S. government (including 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 under lines of credit......................
e.
Commercial and industrial loans ..........................................................
f.
Credit card loans to individuals for household, family, and other
personal expenditures ..........................................................................
g.
All other loans to individuals for household, family, and other
personal expenditures ..........................................................................
Non-agency residential mortgage-backed securities .....................
h.

XXXX

XXXX
XXXX

XXXX

XXXX
XXXX

FFIEC 041
Page 54 of 72
RC-40

Schedule RC-OContinued
MemorandaContinued
Dollar Amounts in Thousands

RCON

Bil

Mil IThou

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) .............................................

L1891

M.16.

[194

M.17.a.
M.17.b.
M.17.c.
M. 17.d.

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 ............

L195
L196
[197

INSERT E

06/2012

INSERT E – FFIEC 041 – SCHEDULE RC-O, MEMORANDUM ITEM 18
Memorandum item 18 is to be completed by “large institutions” and “highly complex institutions” as defined in
FDIC regulations. Amounts reported in Memorandum item 18 will not be made available to the public on an
individual institution basis.
18.

Outstanding balance of 1-4 family
residential mortgage loans, consumer
loans, and consumer leases by two-year
probability of default:
a. “Nontraditional 1-4 family
residential mortgage loans” as
defined for assessment purposes
only in FDIC regulations ....................
b. Closed-end loans secured by
first liens on 1-4 family
residential properties .........................
c. Closed-end loans secured by
junior liens on 1-4 family
residential properties .........................
d. Revolving, open-end loans secured
by 1-4 family residential properties
and extended under lines of credit ....

Two-Year Probability of Default
(Column A)
< 1%
Bil

Mil

Thou

(Column B)
1.01–4%
Bil

Mil

Thou

(Column C)
4.01–7%

(Column D)
7.01–10%

Bil

Mil

Thou

Mil

Thou

(Column E)
10.01–14%
Bil

Mil

Thou

(Column F)
14.01–16%
Bil

Mil

Thou

(Column G)
16.01–18%
Bil

Mil

Thou

RCON XXXX

e. Credit cards .......................................
f. Automobile loans ...............................
g. Student loans ....................................
h. Other consumer loans and revolving
credit plans other than credit cards ...
i. Consumer leases ..............................
j. Total ...................................................

INSERT E (cont.) – FFIEC 041 – SCHEDULE RC-O, MEMORANDUM ITEM 18 (cont.)

18.

Outstanding balance of 1-4 family
residential mortgage loans, consumer
loans, and consumer leases by two-year
probability of default (continued):
a. “Nontraditional 1-4 family
residential mortgage loans” as
defined for assessment purposes
only in FDIC regulations ....................
b. Closed-end loans secured by
first liens on 1-4 family
residential properties .........................
c. Closed-end loans secured by
junior liens on 1-4 family
residential properties .........................
d. Revolving, open-end loans secured
by 1-4 family residential properties
and extended under lines of credit ....

(Column O)
Two-Year Probability of Default (PD)
(Column H)
18.01–20%
Bil

Mil

Thou

(Column I)
20.01–22%
Bil

Mil

Thou

(Column J)
22.01–26%
Bil

Mil

Thou

(Column K)
26.01–30%
Bil

Mil

Thou

(Column L)
> 30%
Bil

Mil

Thou

(Column M)
Unscoreable
Bil

Mil

Thou

(Column N)
Total
Bil

Mil

Thou

PDs Were
Derived
1
Using
Number

RCON XXXX

For PDs derived using scores and default rate mappings provided by a third-party vendor, enter 1; for PDs derived using an internal approach, enter 2;
for PDs derived using third-party vendor mappings for some loans within a product type and an internal approach for other loans within the same product
type, enter 3.

FFIEC 041
Page 58 of 72
RC-44

Schedule RC-R-Regulatory Capital
Dollar Amounts in Thousands
Tier I Capital
1. Total bank equity capital (from Schedule RC, item 27.a)........................................................
2. LESS: Net unrealized gains (losses) on available-for-sale securities’
(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 securities’
(report loss as a positive value) ........................................................................................
4. LESS: Accumulated net gains (losses) on cash flow hedges’ and amounts recorded in AOCI
resulting from the initial and subsequent application of FASB ASC 715-20 (former FASB
Statement No. 158) to defined benefit postretirement plans (if a gain, report as a positive value;
if a loss, report as a negative value) ..................................................................................
5. LESS: Nonqualifying perpetual preferred stock....................................................................
6. Qualifying noncontrolling (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) ...........................................
19. Fier-3 capital allocated for marlct riok... 1.t..ap.pthie.- ..............................................
20. LESS: Deductions for total risk-based capital ......................................................................
21. Total risk-based capital (sum of items 11-,4
and 49, less item 20) .........................................

MMMM

1.
2.
3.

EMMMM
EMMMM
EMMMM

4.
5.
6.
7.a.

MMMM
MMMM
MMMM
MMMM
MMMMM
MMMM

7.b.
8.
9.a.
9. b.
10.
11.

MMMM
IMMMM
MMMM
MMMM
MMMM
MMMM
MMMM

12.
13.
14.
15.
16.
17.
18.

EMMMM
MMMM

20.
21.

Total Assets for Leverage Ratio
22. Total assets (for banks, from Schedule RC-K, item 9; for savings associations, from Schedule RC,
item12).......................................................................................................................
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. Other additions to (deductions from) assets for leverage capital purposes.................................
27. Total assets for leverage capital purposes (sum of items 22 and 26 less items 23 through 25)...........

MMMM
MMMM
MMMM
MMMM
MMMM
MMMM

22.
23.
24.
25.
26.
27.

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......

MMMM
MMMM
MMMM
MMMM

28.a.
28.b.
29.
30.

1. Report amount included in Schedule RC, item 26.b, "Accumulated other comprehensive income" (AOCI).

06/2012

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File Modified	2013-05-23
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