Download:
pdf |
pdfFFIEC 041
Draft 3DJHVIURP5Hporting Form for Call Report Revisions
A
FT
Proposed to Take Effect 0DUFK8
D
R
These pages reflect the proposded 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 041 Call Report. These Call Report revisions are
annotated in blue font in the draft reporting form.
Draft as of January 3, 2018
FFIEC 041
Page 6 of 85
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
8.c
4302
9. Applicable income taxes (on item 8) .................................................
10. Income (loss) before discontinued operations (item 8 minus item 9) ........
11. Discontinued operations, net of applicable income taxes* .....................
12. Net income (loss) attributable to bank and noncontrolling (minority)
interests (sum of items 10 and 11) ...................................................
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) ............................................................................
14. Net income (loss) attributable to bank (item 12 minus item 13)...............
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
4300
FT28
8.
9.
10.
11.
G104
12.
G103
13.
14.
4340
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
R
2016-01.
FFIEC 041
Page 15 of 85
RC-1
Consolidated Report of Condition for Insured Banks
and Savings Associations for March 31, 2018
2017
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.
XXXX
RCON
Amount
0081
0071
1.a.
1.b.
D
R
A
FT
2.c. Equity securities with readily determinable fair values not held for trading8............................
Dollar Amounts in Thousands
Assets
1. Cash and balances due from depository institutions (from Schedule RC-A):
a. Noninterest-bearing balances and currency and coin1 ...............................................
b. Interest-bearing balances2 ..................................................................................
2. Securities:
a. Held-to-maturity securities (from Schedule RC-B, column A) ......................................
b. Available-for-sale securities (from Schedule RC-B, column D) ....................................
3. Federal funds sold and securities purchased under agreements to resell:
a. Federal funds sold ............................................................................................
b. Securities purchased under agreements to resell3 ....................................................
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) ...................................................................
Liabilities
13. Deposits:
a. In domestic offices (sum of totals of columns A and C from Schedule RC-E) .................
(1) Noninterest-bearing4 ............................................. 6631
(2) Interest-bearing.................................................... 6636
b. Not applicable
14. Federal funds purchased and securities sold under agreements to repurchase:
a. Federal funds purchased5 ...................................................................................
b. Securities sold under agreements to repurchase6 ....................................................
15. Trading liabilities (from Schedule RC-D)....................................................................
16. Other borrowed money (includes mortgage indebtedness and obligations under
capitalized leases) (from Schedule RC-M) .................................................................
17. and 18. Not applicable
19. Subordinated notes and debentures7 ........................................................................
20. Other liabilities (from Schedule RC-G) ......................................................................
21. Total liabilities (sum of items 13 through 20) ..............................................................
22. Not applicable
1754
1773
B987
B989
5369
B529
3545
2145
2150
2130
3656
3163
0426
2160
2170
2.a.
2.b.
3.a.
3.b.
4.a.
4.b.
4.c.
4.d.
5.
6.
7.
8.
9.
10.a.
10.b.
11.
12.
2200
13.a.
13.a.(1)
13.a.(2)
B993
B995
3548
14.a.
14.b.
15.
3190
16.
3200
19.
20.
21.
2930
2948
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, 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, regardless of maturity.
7. Includes limited-life preferred stock and related surplus.
8. 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.
03/2017
FFIEC 041
Page 19 of 85
RC-5
Schedule RC-B—Continued
Held-to-maturity
(Column A)
Amortized Cost
RCON
Amount
RCON
Amount
(Column C)
Amortized Cost
RCON
Amount
(Column D)
Fair Value
RCON
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 values2 ,3
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
G337
G341
G338
G342
G339
G343
G344
G345
G346
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 forinvestments in equity securities. See the instructions for further detail on ASU 2016-01.
03/2014
FFIEC 041
Page 36 of 85
RC-22
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) ...........................................
RCON
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
D
R
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
1. a. Interest accrued and unpaid on deposits1 ...........................................................................
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) ...........................................
RCON
Amount
3645
3646
3049
B557
1.a.
1.b.
2.
3.
2938
4.
4.a.
4.b.
4.c.
4.d.
4.e.
4. f.
4.g.
5.
2930
1. For savings banks, include "dividends" accrued and unpaid on deposits.
2. See discussion of deferred income taxes in Glossary entry on "income taxes."
09/2016
FFIEC 041
Page 37 of 85
RC-23
Schedule RC-K—Quarterly Averages1
RCON
Amount
3381
1.
B558
2.
3.
B559
B560
3365
4.
5.
3360
6.a.
3465
3466
3387
6.b.(1)
6.b.(2)
6.c.
B561
6.d.(1)
B562
6.d.(2)
3401
3484
3368
7.
8.
9.
3485
10.
B563
HK16
HK17
3353
11.a
11.b.
11.c.
12.
3355
13.
A
FT
Dollar Amounts in Thousands
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 and equity securities with readily determinable
2, 3
debt securities
4. All other securities
fair valuessecurities
not held for
trading
purposes
(includes
issued
by states
and3 political subdivisions in the U.S.) ...............................
5. Federal funds sold and securities purchased under agreements to resell .................................
6. Loans:
a. Total loans ..............................................................................................................
b. Loans secured by real estate:
(1) Loans secured by 1– 4 family residential properties .....................................................
(2) All other loans secured by real estate .......................................................................
c. Commercial and industrial loans...................................................................................
d. Loans to individuals for household, family, and other personal expenditures:
(1) Credit cards ........................................................................................................
(2) Other (includes revolving credit plans other than credit cards, automobile loans,
and other consumer loans) .....................................................................................
7. To be completed by banks with $100 million or more in total assets:4
Trading assets .............................................................................................................
8. Lease financing receivables (net of unearned income) .........................................................
9. Total assets5 ...............................................................................................................
D
R
Liabilities
10. Interest-bearing transaction accounts (interest-bearing demand deposits, NOW accounts,
ATS accounts, and telephone and preauthorized transfer accounts)........................................
11. Nontransaction accounts:
a. Savings deposits (includes MMDAs) .............................................................................
b. Time deposits of $250,000 or less .............................................................................
c. Time deposits of more than $250,000 .........................................................................
12. Federal funds purchased and securities sold under agreements to repurchase .........................
13. To be completed by banks with $100 million or more in total assets:4
Other borrowed money
(includes mortgage indebtedness and obligations under capitalized leases) .............................
Memorandum
Dollar Amounts in Thousands
Memorandum item 1 is to be completed by:4
• banks with $300 million or more in total assets, and
• banks with less than $300 million in total assets that have loans to finance agricultural
production and other loans to farmers (Schedule RC-C, Part 1, item 3) exceeding 5 percent
of total loans.
RCON
Amount
1. Loans to finance agricultural production and other loans to farmers ........................................ 3386
M.1.
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 asset-size tests and the 5 percent of total loans test are based on the total assets and total loans reported on the June 30, 2016,
2017,
Report of Condition.
5. 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 5 with INSERT B
03/2017
INSERT B
SCHEDULE RC-K, REVISED FOOTNOTES 3 AND 5 FOR ITEMS 4 AND 9
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.
3
5 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 041
Page 42 of 85
RC-28
Schedule RC-M—Memoranda
RCON
6164
Amount
1.a.
1.b.
3164
2.a.
2.a.(1)
2.b.
2.c.
2.d.
D
R
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
Number
credit to 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 ............................................................
b. Farmland ..............................................................................................................
c. 1–4 family residential properties ................................................................................
d. Multifamily (5 or more) residential properties.................................................................
e. Nonfarm nonresidential properties ..............................................................................
f. Foreclosed properties from "GNMA loans" ...................................................................
g. Total (sum of items 3.a through 3.f) (must equal Schedule RC, item 7)...............................
4. 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) ......
B026
5507
0426
5508
5509
5510
5511
5512
C979
2150
F055
F056
3.a.
3.b.
3.c.
3.d.
3.e.
3. f.
3.g.
4.
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.
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.
4. Cost of equity securities with readily determinable fair values not held for trading.5
06/2012
FFIEC 041
Page 60 of 85
RC-46
Schedule RC-Q—Assets and Liabilities Measured at Fair Value on a Recurring Basis
1. Available-for-sale debt securities and
equity securities with readily determinable
fair values not held for trading purposes1
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.
RCON
Amount
(Column B)
LESS: Amounts Netted
in the Determination of
Total Fair Value
RCON
Amount
RCON
Amount
(Column D)
Level 2 Fair Value
Measurements
RCON
Amount
(Column E)
Level 3 Fair Value
Measurements
RCON
Amount
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.
G502
G503
G504
G505
G506
7.
F252
F686
F694
F253
F254
8.
G507
G508
G509
G510
G511
9.
3547
G512
G513
G514
G515
G516
G521
G526
G517
G522
G527
G518
G523
G528
G519
G524
G529
G520
G525
G530
G805
G806
G807
G808
G809
10.a.
10.b.
11.
12.
13.
G531
G532
G533
G534
G535
14.
D
Liabilities
8. Deposits ..................................................
9. Federal funds purchased and securities sold
under agreements to repurchase ..................
10. Trading liabilities:
a. Derivative liabilities.................................
b. Other trading liabilities ............................
11. Other borrowed money ...............................
12. Subordinated notes and debentures ..............
13. All other liabilities ......................................
14. Total liabilities measured at fair value on a
recurring basis (sum of items 8 through 13) ....
(Column C)
Level 1 Fair Value
Measurements
XXXX
R
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) ..............................................
(Column A)
Total Fair Value
Reported on
Schedule RC
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.
06/2012
FFIEC 041
Page 63 of 85
RC-49
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 RCOA
Common Equity Tier 1 Capital
1. Common stock plus related surplus, net of treasury stock and unearned employee
stock ownership plan (ESOP) shares................................................................................ P742
Amount
1.
RCON
2. Retained earnings ........................................................................................................ 3632
2.
A
FT
RCOA
3. Accumulated other comprehensive income (AOCI) .............................................................. B530
3.
0=No RCOA
a. AOCI opt-out election (enter “1” for Yes; enter “0” for No.)
(Advanced approaches institutions must enter “0” for No.) ................................................
1=Yes P838
RCOA
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 041
Page 64 of 85
RC-50
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) ........................................................
RCOA
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.
RCOW
5310
30.b.
RCOA
Q257
P870
31.
32.a.
RCOW
P870
32.b.
RCOA
33. LESS: Tier 2 capital deductions ....................................................................................... P872
34. a. Tier 2 capital (greater of item 32.a minus item 33, or zero) ............................................... 5311
RCOW
b. (Advanced approaches institutions that exit parallel run only): Tier 2 capital (greater of item
32.b minus item 33, or zero) ........................................................................................ 5311
RCOA
Total Capital
35. a. Total capital (sum of items 26 and 34.a) ...................................................................... 3792
RCOW
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 041
Page 66 of 85
RC-52
Schedule RC-R—Continued
Part II. Risk-Weighted Assets
2.b Available-for-sale debt
2.c. Equity
with
securities
andsecurities
equity securities
readilydeterminable
fair values
with
readily determinable
fair not
1
held not
for trading
values
held for
trading
Dollar Amounts in Thousands
Amount
RCON D957
RCON D961
RCON XXXX
RCON D971
RCON H171
(Column B)
Adjustments
to Totals
Reported in
Column A
(Column C)
(Column D)
(Column E)
RCON S413
0%
2%
4%
10%
Amount
Amount
Amount
Amount
Amount
RCON S396
RCON D958
RCON S423
(Column G)
(Column H)
(Column I)
(Column J)
20%
50%
100%
150%
Amount
Amount
Amount
Amount
RCON D959
RCON S397
RCON D960
RCON S398
1.
RCON S399
RCON D962
RCON HJ74
RCON HJ75
RCON D963
RCON D964
RCON D965
RCON S400
RCON S402
RCON D967
RCON HJ76
RCON HJ77
RCON D968
RCON D969
RCON D970
RCON S403
RCON D972
RCON D973
RCON S410
RCON D974
2.a.
2.b.
RCON S411
3.a.
RCON H172
RCON S414
RCON S420
D
RCON 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 .....
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.
RCON S424
3.b.
RCON H173
RCON S415
RCON HJ78
RCON S417
4.a.
RCON H174
RCON S425
RCON S416
RCON H175
RCON H176
RCON H177
RCON S421
4.b.
RCON HJ79
RCON S426
RCON S427
RCON S428
RCON S429
4.c.
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.
03/2017
FFIEC 041
Page 67 of 85
RC-53
Schedule RC-R—Continued
Part II—Continued
2.b Available-for-sale debt securities and
2.c. Equity
securities
readilydeterminable
equity
securities
withwith
readily
determinable
7
fair
values
not
held
for
trading
fair values not held for trading
(Column L)
(Column M)
(Column N)
(Column O)
(Column P)
(Column Q)
(Column R)
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
RCON H270
RCON 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 ........................
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)
RCON S406
RCON H271
RCON H273
1.
2.a.
RCON H272
2.b.
3.a.
3.b.
RCON H274
4.a.
RCON H275
RCON H276
4.b.
RCON H277
RCON 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.
5. Column
K - 250% risk weight is not applicable until the March 31, 2018, report date.
Not applicable.
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 | 2014-09-24 |