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pdfFFIEC 031
A
FT
Draft Pages from Reporting Form for Call Report Revisions
Proposed to Take Effect March 31, 2018
D
R
These pages reflect the proposed revisions to the Call Report in response to
changes in the accounting for equity securities proposed to take effect March
31, 2018, as described in the federal banking agencies’ final Paperwork
Reduction Act Federal Register notice to be published in January 2018. The
Federal Register notice for these proposed Call Report revisions will be
available on the FFIEC's web page for the FFIEC 031 Call Report. These Call
Report revisions are annotated in blue font in the draft reporting form.
Draft as of January 3, 2018
FFIEC 031
Page 6 of 84
RI-2
Schedule RI—Continued
Year-to-date
Dollar Amounts in Thousands RIAD
4200
4073
4070
4080
A220
Amount
2.d.
2.e.
3.
4.
5.a.
5.b.
5.c.
5.d.(1)
5.d.(2)
5.d.(3)
5.d.(4)
5.d.(5)
5.e.
5. f.
5.g.
D
R
A
FT
2. Interest expense (continued):
d. Interest on subordinated notes and debentures ...............................................................
e. Total interest expense (sum of items 2.a through 2.d) .......................................................
3. Net interest income (item 1.h minus 2.e) ........................................... 4074
4. Provision for loan and lease losses .................................................. 4230
5. Noninterest income:
a. Income from fiduciary activities1 ...................................................................................
b. Service charges on deposit accounts ............................................................................
c. Trading revenue2 ......................................................................................................
d. (1) Fees and commissions from securities brokerage .......................................................
(2) Investment banking, advisory, and underwriting fees and commissions ...........................
(3) Fees and commissions from annuity sales .................................................................
(4) Underwriting income from insurance and reinsurance activities ......................................
(5) Income from other insurance activities ......................................................................
e. Venture capital revenue .............................................................................................
f. Net servicing fees .....................................................................................................
g. Net securitization income............................................................................................
h. Not applicable
i. Net gains (losses) on sales of loans and leases...............................................................
j. Net gains (losses) on sales of other real estate owned ......................................................
k. Net gains (losses) on sales of other assets3 ...................................................................
l. Other noninterest income* ..........................................................................................
m. Total noninterest income (sum of items 5.a through 5.l).................... 4079
6. a. Realized gains (losses) on held-to-maturity securities ....................... 3521
b. Realized gains (losses) on available-for-sale securities ..................... 3196
7. Noninterest expense:
a. Salaries and employee benefits ...................................................................................
b. Expenses of premises and fixed assets (net of rental income)
(excluding salaries and employee benefits and mortgage interest) ......................................
c. (1) Goodwill impairment losses ....................................................................................
(2) Amortization expense and impairment losses for other intangible assets ..........................
d. Other noninterest expense*.........................................................................................
e. Total noninterest expense (sum of items 7.a through 7.d) .................. 4093
8. Income (loss) before applicable income taxes and discontinued
operations (item 3 plus or minus items 4, 5.m, 6.a, 6.b, and 7.e) ............ 4301
4302
8.c
9. Applicable income taxes (on item 8) .................................................
10. Income (loss) before discontinued operations (item 8 minus item 9) ........ 4300
11. Discontinued operations, net of applicable income taxes* ..................... FT28
12. Net income (loss) attributable to bank and noncontrolling (minority)
interests (sum of items 10 and 11) ................................................... G104
13. LESS: Net income (loss) attributable to noncontrolling (minority) interests
(if net income, report as a positive value; if net loss, report as a
negative value) ............................................................................ G103
14. Net income (loss) attributable to bank (item 12 minus item 13)............... 4340
C886
C888
C887
C386
C387
B491
B492
B493
5416
5415
B496
B497
5. i.
5. j.
5.k.
5. l.
5.m.
6.a.
6.b.
4135
7.a.
4217
C216
7.b.
7.c.(1)
7.c.(2)
7.d.
7.e.
C232
4092
8. c.
9.
10.
11.
12.
13.
14.
Replace item 8 with INSERT A
*Describe on Schedule RI-E—Explanations.
1. For banks required to complete Schedule RC-T, items 14 through 22, income from fiduciary activities reported in Schedule RI, item 5.a, must equal
the amount reported in Schedule RC-T, item 22.
2. For banks required to complete Schedule RI, Memorandum item 8, trading revenue reported in Schedule RI, item 5.c, must equal the sum of
Memorandum items 8.a through 8.e.
3. Exclude net gains (losses) on sales of trading assets and held-to-maturity and available-for-sale securities.
03/2017
Insert A
SCHEDULE RI, REVISED ITEM 8
8.a. Income (loss) before unrealized holding gains (losses) on equity securities
not held for trading, applicable income taxes, and discontinued operations
(item 3 plus or minus items 4, 5.m, 6.a, 6.b, and 7.e) .......................................
trading4
4
8.a.
XXXX
8.b.
4301
8.c.
A
FT
b. Unrealized holding gains (losses) on equity securities not held for
.....
c. Income (loss) before applicable income taxes and discontinued operations
(sum of items 8.a and 8.b) .................................................................................
XXXX
Item 8.b is to be completed only by institutions that have adopted ASU 2016-01, which includes provisions
governing the accounting for investments in equity securities. See the instructions for further detail on ASU
D
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2016-01.
FFIEC 031
Page 13 of 84
RI-9
6FKHGXOH5,'²,QFRPHIURP)RUHLJQ2IILFHV
For all banks with foreign offices (including Edge or Agreement subsidiaries and IBFs) where foreign office revenues, assets,
or net income exceed 10 percent of consolidated total revenues, total assets, or net income.
5. Realized gains (losses) on held-to-maturity and availablefor-sale debt securities and unrealized holding gains (losses)
on equity securities not held for trading in foreign offices........
RIAD
C899
C900
C901
C902
C903
C904
Year-to-date
Amount
1.
2.
3.
4.a.
4.b.
4.c.
4.d.
5.
6.
A
FT
Dollar Amounts in Thousands
1. Total interest income in foreign offices .................................................................................
2. Total interest expense in foreign offices ...............................................................................
3. Provision for loan and lease losses in foreign offices ..............................................................
4. Noninterest income in foreign offices:
a. Trading revenue ..........................................................................................................
b. Investment banking, advisory, brokerage, and underwriting fees and commissions....................
c. Net securitization income ...............................................................................................
d. Other noninterest income ..............................................................................................
5. Realized gains (losses) on held-to-maturity and available-for-sale securities in foreign offices .........
6. Total noninterest expense in foreign offices ..........................................................................
7. Adjustments to pretax income in foreign offices for internal allocations to foreign offices to reflect
the effects of equity capital on overall bank funding costs ........................................................
8. Applicable income taxes (on items 1 through 7) .....................................................................
9. Discontinued operations, net of applicable income taxes, in foreign offices..................................
10. Net income attributable to foreign offices before eliminations arising from consolidation
(item 1 plus or minus items 2 through 9) ...............................................................................
11. Not applicable
12. Eliminations arising from the consolidation of foreign offices with domestic offices ........................
13. Consolidated net income attributable to foreign offices (sum of items 10 and 12) ..........................
C905
XXXX
C906
C907
C908
C909
C911
10.
C913
C914
12.
13.
D
R
GW64
7.
8.
9.
09/2016
FFIEC 031
Page 16 of 84
RC-1
Consolidated Report of Condition for Insured Banks
and Savings Associations for March 31, 2017
2018
All schedules are to be reported in thousands of dollars. Unless otherwise indicated, report the amount outstanding as of the
last business day of the quarter.
Schedule RC—Balance Sheet
2.c. Equity securities with readily determinable fair values not held for trading7............................ xxxx
Dollar Amounts in Thousands
2.c.
Amount
0081
0071
1.a.
1.b.
1754
1773
2.a.
2.b.
B987
B989
3.a.
3.b.
R
A
FT
Assets
1. Cash and balances due from depository institutions (from Schedule RC-A):
a. Noninterest-bearing balances and currency and coin1 ..............................................
b. Interest-bearing balances2 .................................................................................
2. Securities:
a. Held-to-maturity securities (from Schedule RC-B, column A) .....................................
b. Available-for-sale securities (from Schedule RC-B, column D) ...................................
3. Federal funds sold and securities purchased under agreements to resell:
a. Federal funds sold in domestic offices .......................................................... RCON
b. Securities purchased under agreements to resell3 ........................................... RCFD
4. Loans and lease financing receivables (from Schedule RC-C):
a. Loans and leases held for sale ...........................................................................
b. Loans and leases held for investment .......................... B528
c. LESS: Allowance for loan and lease losses ................... 3123
d. Loans and leases held for investment, net of allowance (item 4.b minus 4.c) ................
5. Trading assets (from Schedule RC-D) .....................................................................
6. Premises and fixed assets (including capitalized leases) .............................................
7. Other real estate owned (from Schedule RC-M).........................................................
8. Investments in unconsolidated subsidiaries and associated companies ..........................
9. Direct and indirect investments in real estate ventures ................................................
10. Intangible assets:
a. Goodwill.........................................................................................................
b. Other intangible assets (from Schedule RC-M).......................................................
11. Other assets (from Schedule RC-F) ........................................................................
12. Total assets (sum of items 1 through 11) ..................................................................
RCFD
D
Liabilities
13. Deposits:
a. In domestic offices (sum of totals of columns A and C from Schedule RC-E, Part I) .......
(1) Noninterest-bearing4 .................................... RCON 6631
(2) Interest-bearing........................................... RCON 6636
b. In foreign offices, Edge and Agreement subsidiaries, and IBFs
(from Schedule RC-E, Part II) .............................................................................
(1) Noninterest-bearing ..................................... RCFN 6631
(2) Interest-bearing........................................... RCFN 6636
14. Federal funds purchased and securities sold under agreements to repurchase:
a. Federal funds purchased in domestic offices5 ................................................ RCON
b. Securities sold under agreements to repurchase6 ........................................... RCFD
15. Trading liabilities (from Schedule RC-D)........................................................... RCFD
16. Other borrowed money (includes mortgage indebtedness and obligations under
capitalized leases) (from Schedule RC-M) ................................................................
17. and 18. Not applicable
RCFD
5369
B529
3545
2145
2150
2130
3656
3163
0426
2160
2170
4.a.
4.b.
4.c.
4.d.
5.
6.
7.
8.
9.
10.a.
10.b.
11.
12.
RCON
2200
13.a.
13.a.(1)
13.a.(2)
RCFN
2200
13.b.
13.b.(1)
13.b.(2)
B993
14.a.
14.b.
15.
B995
3548
RCFD
3190
1. Includes cash items in process of collection and unposted debits.
2. Includes time certificates of deposit not held for trading.
3. Includes all securities resale agreements in domestic and foreign offices, regardless of maturity.
4. Includes noninterest-bearing demand, time, and savings deposits.
5. Report overnight Federal Home Loan Bank advances in Schedule RC, item 16, "Other borrowed money."
6. Includes all securities repurchase agreements in domestic and foreign offices, regardless of maturity.
7. Item 2.c is to be completed only by institutions that have adopted ASU 2016-01, which includes provisions governing the accounting for
investments in equity securities. See the instructions for further detail on ASU 2016-01.
16.
03/2017
FFIEC 031
Page 20 of 84
RC-5
Schedule RC-B—Continued
Held-to-maturity
(Column A)
Amortized Cost
RCFD
Amount
RCFD
Amount
(Column C)
Amortized Cost
RCFD
Amount
(Column D)
Fair Value
RCFD
Amount
A
FT
Dollar Amounts in Thousands
4. c. (2) Other commercial
MBS:
(a) Issued or
guaranteed
by U.S.
Government
agencies or
sponsored
agencies1 .......
(b) All other
commercial
MBS .............
5. Asset-backed securities
and structured financial
products:
a. Asset-backed
securities (ABS).......
b. Structured financial
products:
(1) Cash.................
(2) Synthetic ...........
(3) Hybrid ...............
6. Other debt securities:
a. Other domestic debt
securities ...............
b. Other foreign debt
securities ...............
7. Investments in mutual
funds and other equity
securities with readily
determinable fair
,3
values2 ......................
8. Total (sum of items 1
through 7) (total of
column A must equal
Schedule RC, item 2.a)
(total of column D must
equal Schedule RC,
item 2.b) ....................
Available-for-sale
(Column B)
Fair Value
K151
K152
K153
4.c.(2)(a)
K154
K155
K156
K157
4.c.(2)(b)
C026
C988
C989
C027
5.a.
G336
G340
G344
G337
G341
G345
G338
G342
G346
G339
G343
G347
5.b.(1)
5.b.(2)
5.b.(3)
1737
1738
1739
1741
6.a.
1742
1743
1744
1746
6.b.
A510
A511
7.
1772
1773
8.
D
R
K150
1754
1771
1. U.S. Government agencies include, but are not limited to, such agencies as the Government National Mortgage Association (GNMA), the Federal
Deposit Insurance Corporation (FDIC), and the National Credit Union Administration (NCUA). U.S. Government-sponsored agencies include, but are
not limited to, such agencies as the Federal Home Loan Mortgage Corporation (FHLMC) and the Federal National Mortgage Association (FNMA).
2. Report Federal Reserve stock, Federal Home Loan Bank stock, and bankers’ bank stock in Schedule RC-F, item 4.
3. Item 7 is to be completed only by institutions that have not adopted ASU 2016-01, which includes provisions governing the accounting for
investments in equity securities. See the instructions for further detail on ASU 2016-01.
03/2014
FFIEC 031
Page 36 of 84
RC-21
Schedule RC-F—Other Assets
Dollar Amounts in Thousands
1. Accrued interest receivable ..............................................................................................
2. Net deferred tax assets2 ...................................................................................................
3. Interest-only strips receivable (not in the form of a security)3 on:
a. Mortgage loans ...........................................................................................................
investments without
b. Other financial assets ...................................................................................................
4. Equity securities that DO NOT have readily determinable fair values4 .........................................
5. Life insurance assets:
a. General account life insurance assets ..............................................................................
b. Separate account life insurance assets.............................................................................
c. Hybrid account life insurance assets ................................................................................
6. All other assets (itemize and describe amounts greater than $100,000 that exceed 25 percent
of this item) ....................................................................................................................
a. Prepaid expenses ........................................................................ 2166
b. Repossessed personal property (including vehicles) ........................... 1578
c. Derivatives with a positive fair value held for purposes other than
trading ....................................................................................... C010
d. Retained interests in accrued interest receivable related to securitized
credit cards................................................................................. C436
e. FDIC loss-sharing indemnification assets .......................................... J448
f. Computer software ....................................................................... FT33
g. Accounts receivable ..................................................................... FT34
h. Receivables from foreclosed government-guaranteed mortgage loans .... FT35
TEXT
3549
i. 3549
TEXT
3550
j. 3550
TEXT
3551
k. 3551
7. Total (sum of items 1 through 6) (must equal Schedule RC, item 11) .........................................
RCFD
Amount
B556
2148
1.
2.
A519
A520
3.a.
3.b.
4.
1752
K201
5.a.
5.b.
5.c.
K202
K270
A
FT
1
2168
6.
6.a.
6.b.
6.c.
6.d.
6.e.
6. f.
6.g.
6.h.
6. i.
6. j.
6.k.
7.
2160
Schedule RC-G—Other Liabilities
R
Dollar Amounts in Thousands RCON
1. a. Interest accrued and unpaid on deposits in domestic offices5 ................................................ 3645
D
b. Other expenses accrued and unpaid (includes accrued income taxes payable).........................
2. Net deferred tax liabilities2 .................................................................................................
3. Allowance for credit losses on off-balance-sheet credit exposures .............................................
4. All other liabilities (itemize and describe amounts greater than $100,000 that exceed 25 percent
of this item) ....................................................................................................................
a. Accounts payable ........................................................................ 3066
b. Deferred compensation liabilities ..................................................... C011
c. Dividends declared but not yet payable............................................. 2932
d. Derivatives with a negative fair value held for purposes other than
trading ....................................................................................... C012
TEXT
3552
e. 3552
TEXT
3553
f. 3553
TEXT
3554
g. 3554
5. Total (sum of items 1 through 4) (must equal Schedule RC, item 20) .........................................
Amount
1.a.
RCFD
3646
3049
B557
1.b.
2.
3.
2938
4.
4.a.
4.b.
4.c.
2930
4.d.
4.e.
4. f.
4.g.
5.
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.
5. For savings banks, include "dividends" accrued and unpaid on deposits.
09/2016
FFIEC 031
Page 37 of 84
RC-22
Schedule RC-H—Selected Balance Sheet Items for Domestic Offices
Domestic Offices
Dollar Amounts in Thousands
Amount
B989
B995
3190
3.
4.
5.
2163
6.
2941
7.
A
FT
1. and 2. Not applicable
3. Securities purchased under agreements to resell ...............................................................
4. Securities sold under agreements to repurchase................................................................
5. Other borrowed money .................................................................................................
EITHER
6. Net due from own foreign offices, Edge and agreement subsidiaries, and IBFs ........................
OR
7. Net due to own foreign offices, Edge and agreement subsidiaries, and IBFs............................
8. Total assets
(excludes net due from foreign offices, Edge and agreement subsidiaries, and IBFs).................
9. Total liabilities
(excludes net due to foreign offices, Edge and agreement subsidiaries, and IBFs) ....................
RCON
2192
8.
3129
9.
(Column A)
Amortized Cost of
Held-to-Maturity
Securities
D
R
Dollar Amounts in Thousands
10. U.S. Treasury securities ...............................................................
11. U.S. Government agency obligations
(exclude mortgage-backed securities) .............................................
12. Securities issued by states and political subdivisions in the U.S. ...........
13. Mortgage-backed securities (MBS):
a. Mortgage pass-through securities:
(1) Issued or guaranteed by FNMA, FHLMC, or GNMA ....................
(2) Other mortgage pass-through securities ...................................
b. Other mortgage-backed securities
(include CMOs, REMICs, and stripped MBS):
(1) Issued or guaranteed by U.S. Government agencies or
sponsored agencies1 ............................................................
(2) All other mortgage-backed securities .......................................
14. Other domestic debt securities (include domestic structured financial
products and domestic asset-backed securities) ................................
15. Other foreign debt securities (include foreign structured financial
products and foreign asset-backed securities) ...................................
16. Investments in mutual funds and other equity securities with readily
2
determinable fair values................................................................
17. Total held-to-maturity and available-for-sale securities
(sum of items 10 through 16) .........................................................
Replace item 18 with INSERT B
RCON
Amount
(Column B)
Fair Value of
Available-for-Sale
Securities
RCON
Amount
0211
1287
10.
8492
8496
8495
8499
11.
12.
G389
G390
1709
1713
13.a.(1)
13.a.(2)
G393
1733
G394
1736
13.b.(1)
13.b.(2)
G397
G398
14.
G399
G400
15.
A511
16.
1773
17.
1754
RCON
18. Equity securities that do not have readily determinable fair values ......................................... 1752
Amount
18.
1. U.S. Government agencies include, but are not limited to, such agencies as the Government National Mortgage Association (GNMA), the Federal
Deposit Insurance Corporation (FDIC), and the National Credit Union Administration (NCUA). U.S. Government-sponsored agencies include, but are
not limited to, such agencies as the Federal Home Loan Mortgage Corporation (FHLMC) and the Federal National Mortgage Association (FNMA).
2. Item 16 is to be completed only by institutions that have not adopted ASU 2016-01, which includes provisions governing the
accounting for investments in equity securities. See the instructions for further detail on ASU 2016-01.
03/2014
INSERT B
SCHEDULE RC-H, REVISED ITEM 18
18.
Equity securities that do not have readily
determinable fair values investments not held for
trading:
values3
3
18.
XXXX
18.a.
A
FT
a. Equity securities with readily determinable fair
b. Equity investments without readily determinable
fair values ....................................................................
1752
1752
Item 18.a is to be completed only by institutions that have adopted ASU 2016-01. See the instructions for further
D
R
detail on ASU 2016-01.
18.b.
FFIEC 031
Page 38 of 84
RC-23
Schedule RC-I—Assets and Liabilities of IBFs
To be completed only by banks with IBFs and other "foreign" offices.
Dollar Amounts in Thousands RCFN
1. Total IBF assets of the consolidated bank (component of Schedule RC, item 12) ................... 2133
2. Total IBF liabilities (component of Schedule RC, item 21) .................................................. 2898
Amount
1.
2.
Schedule RC-K—Quarterly Averages1
RCFD
Amount
A
FT
Dollar Amounts in Thousands
R
Assets
1. Interest-bearing balances due from depository institutions .........................................
2. U.S. Treasury securities and U.S. Government agency obligations2
(excluding mortgage-backed securities) .................................................................
3. Mortgage-backed securities2 ................................................................................
2, 3
2 and equity securities with readily determinable
4. All other debt
securities
securities
fair
values
not
held
for
trading
purposes
(includes securities issued by states
and3 political subdivisions in the U.S.) ....................
5. Federal funds sold and securities purchased under agreements to resell ......................
6. Loans:
a. Loans in domestic offices:
(1) Total loans ...............................................................................................
(2) Loans secured by real estate:
(a) Loans secured by 1– 4 family residential properties ......................................
(b) All other loans secured by real estate ........................................................
(3) Loans to finance agricultural production and other loans to farmers .....................
(4) Commercial and industrial loans ...................................................................
(5) Loans to individuals for household, family, and other personal expenditures:
(a) Credit cards .........................................................................................
(b) Other (includes revolving credit plans other than credit cards, automobile loans,
and other consumer loans) ......................................................................
b. Total loans in foreign offices, Edge and agreement subsidiaries, and IBFs......... RCFN
7. Trading assets .......................................................................................... RCFD
8. Lease financing receivables (net of unearned income) ...................................... RCFD
9. Total assets4 ............................................................................................ RCFD
D
Liabilities
10. Interest-bearing transaction accounts in domestic offices (interest-bearing demand deposits,
NOW accounts, ATS accounts, and telephone and preauthorized transfer accounts) .............
11. Nontransaction accounts in domestic offices:
a. Savings deposits (includes MMDAs) ..................................................................
b. Time deposits of $250,000 or less ..................................................................
c. Time deposits of more than $250,000 ..............................................................
12. Interest-bearing deposits in foreign offices, Edge and agreement subsidiaries,
and IBFs ................................................................................................. RCFN
13. Federal funds purchased and securities sold under agreements to repurchase ...... RCFD
14. Other borrowed money
(includes mortgage indebtedness and obligations under capitalized leases) .......... RCFD
3381
1.
B558
2.
3.
B559
B560
4.
5.
3365
RCON
3360
6.a.(1)
3465
3466
3386
3387
6.a.(2)(a)
6.a.(2)(b)
6.a.(3)
6.a.(4)
B561
6.a.(5)(a)
B562
3360
3401
6.a.(5)(b)
6.b.
7.
8.
9.
3484
3368
RCON
3485
10.
B563
HK16
HK17
11.a
11.b
11.c.
3404
3353
12.
13.
3355
14.
1. For all items, banks have the option of reporting either (1) an average of DAILY figures for the quarter, or (2) an average of WEEKLY figures
(i.e., the Wednesday of each week of the quarter).
2. Quarterly averages for all debt securities should be based on amortized cost.
3. Quarterly averages for all equity securities should be based on historical cost.
4. The quarterly average for total assets should reflect all debt securities (not held for trading) at amortized cost, equity securities with readily
determinable fair values at the lower of cost or fair value, and equity securities without readily determinable fair values at historical cost.
Replace footnotes 3 and 4 with INSERT C
03/2017
INSERT C
SCHEDULE RC-K, REVISED FOOTNOTES 3 AND 4 FOR ITEMS 4 AND 9
3 For
institutions that have adopted ASU 2016-01, which includes provisions governing
the accounting for investments in equity securities, quarterly averages for equity
securities with readily determinable fair values should be based on fair value. For
institutions that have not adopted ASU 2016-01, quarterly averages for equity securities
with readily determinable fair values should be based on historical cost.
4 The
D
R
•
Debt securities at amortized cost.
For institutions that have adopted ASU 2016-01, equity securities with readily determinable fair values at fair
value. For institutions that have not adopted ASU 2016-01, equity securities with readily determinable fair
values at the lower of cost or fair value.
For institutions that have adopted ASU 2016-01, equity investments without readily determinable fair values, their
balance sheet carrying values (i.e., fair value or, if elected, cost minus impairment, if any, plus or minus
changes resulting from observable price changes). For institutions that have not adopted ASU 2016-01, equity
investments without readily determinable fair values at historical cost.
A
FT
•
•
quarterly average for total assets should reflect securities not held for trading as follows:
FFIEC 031
Page 43 of 84
RC-28
Schedule RC-M—Memoranda
RCFD
6164
Amount
1.a.
1.b.
3164
2.a.
2.a.(1)
2.b.
2.c.
2.d.
A
FT
Dollar Amounts in Thousands
1. Extensions of credit by the reporting bank to its executive officers, directors, principal
shareholders, and their related interests as of the report date:
a. Aggregate amount of all extensions of credit to all executive officers, directors, principal
shareholders, and their related interests .....................................................................
b. Number of executive officers, directors, and principal shareholders to whom the amount of
all extensions of credit by the reporting bank (including extensions of credit to
Number
related interests) equals or exceeds the lesser of $500,000 or 5 percent of
total capital as defined for this purpose in agency regulations ................. 6165
2. Intangible assets other than goodwill:
a. Mortgage servicing assets .......................................................................................
(1) Estimated fair value of mortgage servicing assets .................... A590
b. Purchased credit card relationships and nonmortgage servicing assets .............................
c. All other identifiable intangible assets .........................................................................
d. Total (sum of items 2.a, 2.b, and 2.c) (must equal Schedule RC, item 10.b) .......................
3. Other real estate owned:
a. Construction, land development, and other land in domestic offices..................................
b. Farmland in domestic offices ....................................................................................
c. 1–4 family residential properties in domestic offices ......................................................
d. Multifamily (5 or more) residential properties in domestic offices ......................................
e. Nonfarm nonresidential properties in domestic offices ...................................................
f. Foreclosed properties from "GNMA loans"...................................................................
B026
5507
0426
RCON
5508
5509
5510
5511
5512
C979
3.a.
3.b.
3.c.
3.d.
3.e.
3. f.
RCFN
g. In foreign offices .................................................................................................... 5513
3.g.
RCFD
D
R
h. Total (sum of items 3.a through 3.g) (must equal Schedule RC, item 7) .............................
of equity securities with readily determinable fair values not held for trading5.........
4. Cost
Not applicable
5. Other borrowed money:
a. Federal Home Loan Bank advances:
(1) Advances with a remaining maturity or next repricing date of:1
(a) One year or less ..........................................................................................
(b) Over one year through three years...................................................................
(c) Over three years through five years..................................................................
(d) Over five years ............................................................................................
(2) Advances with a REMAINING MATURITY of one year or less
(included in item 5.a.(1)(a) above)2 ........................................................................
(3) Structured advances (included in items 5.a.(1)(a) - (d) above)....................................
b. Other borrowings:
(1) Other borrowings with a remaining maturity or next repricing date of:3
(a) One year or less ..........................................................................................
(b) Over one year through three years...................................................................
(c) Over three years through five years..................................................................
(d) Over five years ............................................................................................
(2) Other borrowings with a REMAINING MATURITY of one year or less
(included in item 5.b.(1)(a) above)4 ........................................................................
c. Total (sum of items 5.a.(1)(a)-(d) and items 5.b.(1)(a)-(d))
(must equal Schedule RC, item 16) ...........................................................................
2150
XXXX
3.h.
F055
F056
F057
F058
5.a.(1)(a)
5.a.(1)(b)
5.a.(1)(c)
5.a.(1)(d)
2651
F059
5.a.(2)
5.a.(3)
F060
F061
F062
F063
5.b.(1)(a)
5.b.(1)(b)
5.b.(1)(c)
5.b.(1)(d)
B571
5.b.(2)
3190
5.c.
4.
1. Report fixed-rate advances by remaining maturity and floating-rate advances by next repricing date.
2. Report both fixed- and floating-rate advances by remaining maturity. Exclude floating-rate advances with a next repricing date of one year or less that
have a remaining maturity of over one year.
3. Report fixed-rate other borrowings by remaining maturity and floating-rate other borrowings by next repricing date.
4. Report both fixed- and floating-rate other borrowings by remaining maturity. Exclude floating rate other borrowings with a next repricing date of one
year or less that have a remaining maturity of over one year.
5. Item 4 is to be completed only by insured state banks that have adopted ASU 2016-01, which includes provisions governing the
accounting for investments in equity securities, and have been approved to hold grandfathered equity investments. See instructions for
further detail on ASU 2016-01.
06/2012
FFIEC 031
Page 59 of 84
RC-44
Schedule RC-Q—Assets and Liabilities Measured at Fair Value on a Recurring Basis
A
FT
Schedule RC-Q is to be completed by banks that:
(1) Had total assets of $500 million or more as of the beginning of their fiscal year; or
(2) Had total assets of less than $500 million as of the beginning of their fiscal year and either:
(a) Have elected to report financial instruments or servicing assets and liabilities at fair value under a fair value option with changes in fair value recognized in earnings, or
(b) Are required to complete Schedule RC-D, Trading Assets and Liabilities.
(Column A)
Total Fair Value
Reported on
Schedule RC
RCFD
Amount
(Column B)
LESS: Amounts Netted
in the Determination of
Total Fair Value
RCFD
Amount
(Column C)
Level 1 Fair Value
Measurements
RCFD
Amount
(Column D)
Level 2 Fair Value
Measurements
RCFD
Amount
(Column E)
Level 3 Fair Value
Measurements
RCFD
Amount
XXXX
G474
G475
G476
G477
1.
G478
G483
G488
G479
G484
G489
G480
G485
G490
G481
G486
G491
G482
G487
G492
2.
3.
4.
3543
G497
G493
G498
G494
G499
G495
G500
G496
G501
5.a.
5.b.
F240
G391
F684
G392
F692
G395
F241
G396
F242
G804
5.b.(1)
6.
G504
G505
G506
7.
R
1. Available-for-sale debt securities and
equity securities with readily determinable
fair values not held for trading purposes1
Dollar Amounts in Thousands
Assets
1. Available-for-sale securities .........................
2. Federal funds sold and securities purchased
under agreements to resell ..........................
3. Loans and leases held for sale .....................
4. Loans and leases held for investment ............
5. Trading assets:
a. Derivative assets ...................................
b. Other trading assets ...............................
(1) Nontrading securities at fair value
with changes in fair value reported in
current earnings (included in
Schedule RC-Q, item 5.b above) ..........
6. All other assets .........................................
7. Total assets measured at fair value on a
recurring basis (sum of items 1 through 5.b
plus item 6) ..............................................
G502
G503
D
Liabilities
F686
F694
F253
F254
8. Deposits .................................................. F252
9. Federal funds purchased and securities sold
G508
G509
G510
G511
under agreements to repurchase .................. G507
10. Trading liabilities:
G512
G513
G514
G515
a. Derivative liabilities................................. 3547
G516
G517
G518
G519
G520
b. Other trading liabilities ............................
G521
G522
G523
G524
G525
11. Other borrowed money ...............................
G526
G527
G528
G529
G530
12. Subordinated notes and debentures ..............
G805
G806
G807
G808
G809
13. All other liabilities ......................................
14. Total liabilities measured at fair value on a
G532
G533
G534
G535
recurring basis (sum of items 8 through 13) .... G531
1 For
. institutions that have adopted ASU 2016-01, which includes provisions governing the accounting for investments in equity securities, the amount reported in item 1,
column A, must equal the sum of Schedule RC, items 2.b and 2.c. For institutions that have not adopted ASU 2016-01, the amount reported in item 1, column A, must
equal Schedule RC, item 2.b.
8.
9.
10.a.
10.b.
11.
12.
13.
14.
06/2012
FFIEC 031
Page 62 of 84
RC-47
Schedule RC-R—Regulatory Capital
Part I. Regulatory Capital Components and Ratios
Part I is to be completed on a consolidated basis.
Dollar Amounts in Thousands
RCFA
Amount
Common Equity Tier 1 Capital
1. Common stock plus related surplus, net of treasury stock and unearned employee
stock ownership plan (ESOP) shares................................................................................ P742
1.
RCFD
2. Retained earnings ........................................................................................................ 3632
2.
A
FT
RCFA
3. Accumulated other comprehensive income (AOCI) .............................................................. B530
a. AOCI opt-out election (enter “1” for Yes; enter “0” for No.)
(Advanced approaches institutions must enter “0” for No.) ................................................
3.
0=No RCOA
1=Yes P838
RCFA
Amount
4. Common equity tier 1 minority interest includable in common equity tier 1 capital ...................... P839
5. Common equity tier 1 capital before adjustments and deductions (sum of items 1 through 4) ....... P840
D
R
Common Equity Tier 1 Capital: Adjustments and Deductions
6. LESS: Goodwill net of associated deferred tax liabilities (DTLs) .............................................
7. LESS: Intangible assets (other than goodwill and mortgage servicing assets (MSAs)), net of
associated DTLs ..........................................................................................................
8. LESS: Deferred tax assets (DTAs) that arise from net operating loss and tax credit
carryforwards, net of any related valuation allowances and net of DTLs ...................................
9. AOCI-related adjustments (if entered “1” for Yes in item 3.a, complete only items 9.a through
9.e; if entered “0” for No in item 3.a, complete only item 9.f):
a. LESS: Net unrealized gains (losses) on available-for-sale securities (if a gain, report as a
1
positive value; if a loss, report as a negative value) .........................................................
b. LESS: Net unrealized loss on available-for-sale preferred stock classified as an equity
security under GAAP and available-for-sale equity exposures (report loss as a positive value) 2..
c. LESS: Accumulated net gains (losses) on cash flow hedges (if a gain, report as a positive
value; if a loss, report as a negative value) ....................................................................
d. LESS: Amounts recorded in AOCI attributed to defined benefit postretirement plans
resulting from the initial and subsequent application of the relevant GAAP standards that
pertain to such plans (if a gain, report as a positive value; if a loss, report as a negative value) ...
e. LESS: Net unrealized gains (losses) on held-to-maturity securities that are included in
AOCI (if a gain, report as a positive value; if a loss, report as a negative value).....................
f. To be completed only by institutions that entered “0” for No in item 3.a:
LESS: Accumulated net gain (loss) on cash flow hedges included in AOCI, net of applicable
income taxes, that relates to the hedging of items that are not recognized at fair value on the
balance sheet (if a gain, report as a positive value; if a loss, report as a negative value) .........
10. Other deductions from (additions to) common equity tier 1 capital before threshold-based deductions:
a. LESS: Unrealized net gain (loss) related to changes in the fair value of liabilities that are
due to changes in own credit risk (if a gain, report as a positive value; if a loss, report as
a negative value)......................................................................................................
b. LESS: All other deductions from (additions to) common equity tier 1 capital before
threshold-based deductions........................................................................................
11. LESS: Non-significant investments in the capital of unconsolidated financial institutions in the
form of common stock that exceed the 10 percent threshold for non-significant investments ........
12. Subtotal (item 5 minus items 6 through 11) ........................................................................
3.a.
4.
5.
P841
6.
P842
7.
P843
8.
P844
9.a.
P845
9.b.
P846
9.c.
P847
9.d.
P848
9.e.
P849
9.f.
Q258
10.a.
P850
10.b.
P851
11.
12.
P852
1. Institutions that have adopted ASU 2016-01, which includes provisions governing the accounting for investments in equity
securities, should report net unrealized gains (losses) on available-for-sale debt securities in item 9.a. Institutions that have
not adopted ASU 2016-01 should report net unrealized gains (losses) on available-for-sale debt and equity securities in item
9.a.
2. Item 9.b is to be completed only by institutions that have not adopted ASU 2016-01. See instructions for further detail on
ASU 2016-01.
03/2015
FFIEC 031
Page 63 of 84
RC-48
Schedule RC-R—Continued
Part I—Continued
Dollar Amounts in Thousands
13. LESS: Significant investments in the capital of unconsolidated financial institutions in the form
of common stock, net of associated DTLs, that exceed the 10 percent common equity tier 1
capital deduction threshold .............................................................................................
14. LESS: MSAs, net of associated DTLs, that exceed the 10 percent common equity tier 1 capital
deduction threshold ......................................................................................................
15. LESS: DTAs arising from temporary differences that could not be realized through net operating
loss carrybacks, net of related valuation allowances and net of DTLs, that exceed the 10 percent
common equity tier 1 capital deduction threshold ................................................................
16. LESS: Amount of significant investments in the capital of unconsolidated financial institutions in
the form of common stock, net of associated DTLs; MSAs, net of associated DTLs; and DTAs
arising from temporary differences that could not be realized through net operating loss
carrybacks, net of related valuation allowances and net of DTLs; that exceeds the 15 percent
common equity tier 1 capital deduction threshold ................................................................
17. LESS: Deductions applied to common equity tier 1 capital due to insufficient amounts of
additional tier 1 capital and tier 2 capital to cover deductions .................................................
18. Total adjustments and deductions for common equity tier 1 capital (sum of items 13 through 17) ...
19. Common equity tier 1 capital (item 12 minus item 18) ........................................................
RCFA
Amount
13.
P854
14.
P855
15.
P856
16.
P857
P858
P859
17.
18.
19.
P860
P861
P862
P863
P864
P865
20.
21.
22.
23.
24.
25.
Tier 1 Capital
26. Tier 1 capital (sum of items 19 and 25) ............................................................................. 8274
26.
A
FT
P853
Additional Tier 1 Capital
20. Additional tier 1 capital instruments plus related surplus ........................................................
21. Non-qualifying capital instruments subject to phase-out from additional tier 1 capital...................
22. Tier 1 minority interest not included in common equity tier 1 capital .........................................
23. Additional tier 1 capital before deductions (sum of items 20, 21, and 22)...................................
24. LESS: Additional tier 1 capital deductions ..........................................................................
25. Additional tier 1 capital (greater of item 23 minus item 24, or zero) .......................................
D
R
Tier 2 Capital
27. Tier 2 capital instruments plus related surplus .....................................................................
28. Non-qualifying capital instruments subject to phase-out from tier 2 capital.................................
29. Total capital minority interest that is not included in tier 1 capital .............................................
30. a. Allowance for loan and lease losses includable in tier 2 capital ...........................................
b. (Advanced approaches institutions that exit parallel run only): Eligible credit reserves
includable in tier 2 capital ...........................................................................................
31. Unrealized gains on available-for-sale preferred stock classified as an equity security under
1
GAAP and available-for-sale equity exposures includable in tier 2 capital .................................
32. a. Tier 2 capital before deductions (sum of items 27 through 30.a, plus item 31)........................
b. (Advanced approaches institutions that exit parallel run only): Tier 2 capital before deductions
(sum of items 27 through 29, plus items 30.b and 31) .......................................................
P866
P867
P868
5310
27.
28.
29.
30.a.
RCFW
5310
30.b.
RCFA
Q257
P870
31.
32.a.
RCFW
P870
32.b.
RCFA
33. LESS: Tier 2 capital deductions ....................................................................................... P872
34. a. Tier 2 capital (greater of item 32.a minus item 33, or zero) ............................................... 5311
RCFW
b. (Advanced approaches institutions that exit parallel run only): Tier 2 capital (greater of item
32.b minus item 33, or zero) ........................................................................................ 5311
RCFA
Total Capital
35. a. Total capital (sum of items 26 and 34.a) ...................................................................... 3792
RCFW
b. (Advanced approaches institutions that exit parallel run only): Total capital (sum
of items 26 and 34.b) ................................................................................................. 3792
33.
34.a.
34.b.
35.a.
35.b.
1. Item 31 is to be completed only by institutions that have not adopted ASU 2016-01, which includes provisions governing
the accounting for investments in equity securities. See instructions for further detail on ASU 2016-01.
03/2015
FFIEC 031
Page 65 of 84
RC-50
Schedule RC-R—Continued
Part II. Risk-Weighted Assets
2.b Available-for-sale debt
securities and equity securities
with readily determinable fair
values not held for trading
Dollar Amounts in Thousands
Amount
RCFD D957
RCFD D961
RCFD XXXX
RCON D971
(Column B)
Adjustments
to Totals
Reported in
Column A
(Column C)
(Column D)
(Column E)
RCFD H171
RCFD S413
0%
2%
4%
10%
Amount
Amount
Amount
Amount
Amount
RCFD S396
RCFD D958
RCFD S423
(Column G)
(Column H)
(Column I)
(Column J)
20%
50%
100%
150%
Amount
Amount
Amount
Amount
RCFD D959
RCFD S397
RCFD D960
RCFD S398
1.
RCFD S399
RCFD D962
RCFD HJ74
RCFD HJ75
RCFD D963
RCFD D964
RCFD D965
RCFD S400
RCFD S402
RCFD D967
RCFD HJ76
RCFD HJ77
RCFD D968
RCFD D969
RCFD D970
RCFD S403
RCON D972
RCON D973
RCON S410
RCON D974
2.a.
2.b.
RCON S411
3.a.
RCFD H172
RCFD S414
RCFD S420
D
RCFD S419
(Column F)
Allocation by Risk-Weight Category
R
Balance Sheet Asset
Categories2
1. Cash and balances
due from depository
institutions....................
2. Securities:
a. Held-to-maturity
securities.................
b. Available-for-sale
securities.................
3. Federal funds sold and
securities purchased under
agreements to resell:
a. Federal funds sold
in domestic offices.....
b. Securities purchased
under agreements to
resell ......................
4. Loans and leases held for
sale:
a. Residential mortgage
exposures ...............
b. High volatility
commercial real estate
exposures................
c. Exposures past due
90 days or more or
on nonaccrual3 ..........
(Column A)
Totals From
Schedule
RC
A
FT
Institutions are required to assign a 100 percent risk weight to all assets not specifically assigned a risk weight under Subpart D of the federal banking agencies' regulatory
capital rules1 and not deducted from tier 1 or tier 2 capital.
RCFD S424
3.b.
RCFD H173
RCFD S415
RCFD S416
RCFD S417
4.a.
RCFD H174
RCFD H175
RCFD H176
RCFD H177
RCFD S421
4.b.
RCFD S425
RCFD HJ78
RCFD HJ79
RCFD S426
RCFD S427
RCFD S428
RCFD S429
1. For national banks and federal savings associations, 12 CFR Part 3; for state member banks, 12 CFR Part 217; and for state nonmember banks and state savings associations, 12 CFR Part 324.
2. All securitization exposures held as on-balance sheet assets of the reporting institution are to be excluded from items 1 through 8 and are to be reported instead in item 9.
3. For loans and leases held for sale, exclude residential mortgage exposures, high volatility commercial real estate exposures, or sovereign exposures that are past due 90 days or more or on
nonaccrual.
4.c.
03/2017
FFIEC 031
Page 66 of 84
RC-51
Schedule RC-R—Continued
Part II—Continued
(Column L)
(Column M)
(Column N)
(Column O)
(Column P)
(Column Q)
(Column R)
2.b Available-for-sale debt
securities and equity securities
with readily determinable fair
values not held for trading
Dollar Amounts in Thousands
Allocation by Risk-Weight Category
250%5
300%
400%
600%
625%
937.5%
1250%
Exposure
Amount
Risk-Weighted
Asset Amount
Amount
Amount
Amount
Amount
Amount
Amount
Amount
Amount
Amount
RCFD H270
RCFD S405
D
R
Balance Sheet Asset
Categories (continued)
1. Cash and balances
due from depository
institutions.......................................
2. Securities:
a. Held-to-maturity
securities....................................
b. Available-for-sale
securities....................................
3. Federal funds sold and
securities purchased under
agreements to resell:
a. Federal funds sold
in domestic offices........................
b. Securities purchased
under agreements to
resell .........................................
4. Loans and leases held for
sale:
a. Residential mortgage
exposures ..................................
b. High volatility
commercial real estate
exposures...................................
c. Exposures past due
90 days or more or
on nonaccrual6 .............................
(Column S)
Application of Other RiskWeighting Approaches4
A
FT
(Column K)
RCFD S406
RCFD H271
RCFD H273
1.
2.a.
RCFD H272
2.b.
3.a.
3.b.
RCFD H274
4.a.
RCFD H275
RCFD H276
4.b.
RCFD H277
RCFD H278
4.c.
4. Includes, for example, investments in mutual funds/investment funds, exposures collateralized by securitization exposures or mutual funds, separate account bank-owned life insurance, and
default fund contributions to central counterparties.
Not applicable.
5. Column
K - 250% risk weight is not applicable until the March 31, 2018, report date.
6. For loans and leases held for sale, exclude residential mortgage exposures, high volatility commercial real estate exposures, or sovereign exposures that are past due 90 days or more or on nonaccrual.
06/2015
| File Type | application/pdf |
| File Modified | 2018-01-05 |
| File Created | 2014-09-08 |