FFIEC 101 Regulatory Capital Reporting for Institutions Subject to

FFIEC 101

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Draft Reporting Form for Proposed FFIEC 101 Revisions

With Proposed Effective Dates Beginning March 31, 2020

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This draft reporting form, which is subject to change, presents the pages in the FFIEC 101,
Regulatory Capital Reporting for Institutions Subject to the Advanced Capital Adequacy
Framework, proposed to be revised beginning with the March 31, 2020 report date (subject to
approval by the U.S. Office of Management and Budget). These proposed revisions are
described in the federal banking agencies’ final Paperwork Reduction Act (PRA) Federal Register
notice published on January 27, 2020, which is available on the FFIEC’s web page for the FFIEC
101. These proposed revisions, annotated in red font on the affected pages of the draft
reporting form, would implement changes to the capital rule that the agencies have finalized.

Draft as of January 28, 2020

Impacted Page/ Schedule Page

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Table of Contents

Page
3
7

Effective as of the June 30, 2020 Report Date
3. Schedule A, item 1.7.c (Custodial Bank Supplementary Leverage Ratio)
4. Schedule A, item 2.2 renumbered as 2.2.a (Custodial Bank Supplementary Leverage Ratio)
5. Schedule A, item 2.2.b (Custodial Bank Supplementary Leverage Ratio)

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7
7

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Effective as of the March 31, 2020 Report Date
1. Cover page
2. Insertions of “and Category III” and “or Category III” (Tailoring)

Board of Governors of the Federal Reserve System OMB Number 7100-0319
Federal Deposit Insurance Corporation
OMB Number 3064-0159
Office of the Comptroller of the Currency
OMB Number 1557-0239
Approval expires March 31, 2022
Page 1 of 38

Federal Financial Institutions Examination Council

Regulatory Capital Reporting for Institutions Subject to the
Advanced Capital Adequacy Framework—FFIEC 101
March30,
31, 2019
2020
Report at the close of business June

(20200331)
(20190630)
(AAXX 9999)

12 U.S.C. § 1467a(b)(2) (Savings and loan holding companies),
12 U.S.C. § 1844(c), 12 U.S.C. §§ 3106 and 3108(a), 12 U.S.C. §
5365, 12 CFR 252.153(b)(2) (Intermediate holding companies),
and 12 U.S.C. § 1464 (Savings associations).

The FFIEC 101 is to be prepared in accordance with federal regulatory authority instructions. The report must be signed by a
senior officer of the reporting entity who can attest that the risk
estimates and other information submitted in this report meet the
requirements set forth in 12 CFR Part 3 (OCC); 12 CFR Part 217
(Federal Reserve); 12 CFR Part 324 (FDIC) and the FFIEC 101
reporting instructions. The senior officer may be the chief financial
officer, the chief risk officer, or the equivalent senior officer.

To fulfill the signature and attestation requirement for the FFIEC
101 for this report date, attach the reporting institution's completed signature page (or a photocopy or a computer-generated
version of this page) to the hard-copy records of the data file submitted electronically that the reporting institution must place in its
files.

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This report is required by law: 12 U.S.C. § 161 (National
banks), 12 U.S.C. § 324 and 12 U.S.C. § 1844(c) (State
member banks and BHCs, respectively), 12 U.S.C. § 1817
(Insured state nonmember commercial and savings banks),

I, the undersigned senior officer of the named reporting institution
attest that the FFIEC 101 report for this report date has been prepared in conformance with the instructions issued by the federal
regulatory authority and that the reported risk estimates meet the
requirements set forth in the advanced approaches rule to the
best of my knowledge and belief.

Legal Entity Identifier (LEI) of the Reporting Institution (Report only if the reporting
institution already has an LEI.) (AAXX 9224)

Legal Title of Reporting Institution (AAXX J197)

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Printed Name of Senior Officer (AAXX C490)

The appearance of the reporting institution's hard-copy record of
the submitted data file need not match exactly the appearance of
the FFIEC's sample report forms, but should show the caption of
each reported item and the reported amount.

Mailing Address of the Reporting Institution Street / PO Box (AAXX 9110)

Title of Officer (AAXX C491)

City (AAXX 9130)

Date of Signature (MM/DD/YYYY) (AAXX J196)

State Abbreviation (AAXX 9200)

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Signature of Senior Officer (AAXX H321)

Zip Code (AAXX 9220)

Person to whom questions about this report should be directed:

Name / Title (AAXX 8901)

Area Code / Phone Number (AAXX 8902)

For Federal Reserve Bank Use Only
BHC RSSD ID
SUB RSSD ID
C.I.

Area Code / FAX Number (AAXX 9116)
bank holding companies, savings and loan holding companies, and insured
depository institutions that complete Supplementary Leverage Ratio (SLR)
Tables 1 and 2 only, E-mail Address of Contact (AAXX 4086)

The estimated average reporting burden for this information collection is 674 hours per response for insured depository institutions, 677 hours per response for bank holding companies
and savings and loan holding companies, and 3 hours per response for intermediate holding companies, including time to gather and maintain data in the required form and to review
instructions and complete the information collection. A federal agency may not conduct or sponsor, and an organization (or a person) is not required to respond to a collection of information, unless it displays a currently valid OMB control number. Comments regarding this burden estimate or any other aspect of this information collection, including suggestions for reducing
the burden, may be sent to Secretary, Board of Governors of the Federal Reserve System, 20th and C Streets, NW, Washington, DC 20551; Assistant Executive Secretary, Federal Deposit
Insurance Corporation, Washington, DC 20429; Legislative and Regulatory Analysis Division, Office of the Comptroller of the Currency, Washington, DC 20219; and Office of Information
and Regulatory Affairs, Office of Management and Budget, Washington, DC 20503.
03/2020

06/2019

For Federal Reserve Bank Use Only

FFIEC 101
Page 2 of 38
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Schedule A—Advanced Approaches Regulatory Capital
This schedule is to be submitted on a consolidated basis.
Dollar Amounts in Thousands
Common equity tier 1 capital
1. Common stock plus related surplus, net of treasury stock ...........................................................
2. Retained earnings1 .............................................................................................................
3. Accumulated other comprehensive income (AOCI) ....................................................................

AAAB

Amount

P742
3247
B530

1.
2.
3.

4. Directly issued capital subject to phase out from common equity tier 1 capital (not applicable)
5. Common equity tier 1 minority interest includable in common equity tier 1 capital ............................ P839
6. Common equity tier 1 capital before regulatory deductions and adjustments (sum of items 1, 2, 3, and 5) .... P840

5.
6.

8.

P842

9.

P843

10.
11.
12.
13.

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P841

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Common equity tier 1 capital: adjustments and deductions
7. Prudential valuation adjustments (not applicable)
8. Goodwill net of associated deferred tax liabilities (DTLs) ............................................................
9. Other intangible assets, net of associated DTLs, other than goodwill and mortgage servicing
assets (MSAs) ...................................................................................................................
10. Deferred tax assets (DTAs) that arise from net operating loss and tax credit carryforwards, net of any
related valuation allowances and net of DTLs...........................................................................
11. Accumulated net gain or loss on cash-flow hedges included in AOCI, net of applicable income taxes, that
relate to the hedging of items that are not recognized at fair value on the balance sheet ..........................
12. Expected credit loss that exceeds eligible credit reserves ...........................................................
13. Gain-on-sale associated with a securitization exposure ..............................................................
14. Unrealized gain or loss related to changes in the fair value of liabilities that are due to changes in own
credit risk..........................................................................................................................
15. Defined-benefit pension fund assets, net of associated DTLs .....................................................
16. Investments in own shares to the extent not excluded above as part of treasury stock ......................
17. Reciprocal cross-holdings in the common equity of financial institutions.........................................
18. 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.....................................
19. 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 .............
20. MSAs, net of associated DTLs, that exceed the 10 percent common equity tier 1 capital deduction
threshold ..........................................................................................................................
21. 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 ..................................................................................
22. 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 ............................................................................................................
23. of which: significant investments in the capital of unconsolidated financial institutions in the form of
common stock, net of associated DTLs ................................................................................
24. of which: MSAs, net of associated DTLs ...............................................................................
25. of which: DTAs arising from temporary differences that could not be realized through net operating
loss carrybacks, net of related valuation allowances and net of DTLs..........................................
26. National specific regulatory adjustments (not applicable)
27. Deductions applied to common equity tier 1 capital due to insufficient amounts of additional tier 1 capital
and tier 2 capital to cover deductions......................................................................................
28. Total adjustments and deductions for common equity tier 1 capital (sum of items 8 through 22, plus
item 27)............................................................................................................................
29. Common equity tier 1 capital (item 6 less item 28).....................................................................

P849
P886
J161

Q258

P889

14.
15.
16.
17.

P851

18.

P853

19.

P854

20.

P855

21.

P856

22.

P890
P891

23.
24.

P892

25.

P857

27.

P858

28.
29.

P887
P888

P859

1. Institutions that have adopted ASU 2016-13 and have elected to apply the CECL transition provision should include the applicable
portion of the CECL transitional amount in this item.

03/2019

For Federal Reserve Bank Use Only

Schedule A—Advanced Approaches Regulatory Capital
—Continued

FFIEC 101
Page 3 of 38
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C.I.

This schedule is to be submitted on a consolidated basis.
AAAB

Amount

P860

30.

P861

33.
34.
35.
36.

P862
P893
P863

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Dollar Amounts in Thousands
Additional tier 1 capital
30. Additional tier 1 capital instruments plus related surplus .............................................................
31. of which: classified as equity under GAPP (not applicable)
32. of which: classified as liabilities under GAAP (not applicable)
33. Non-qualifying capital instruments subject to phase out from additional tier 1 capital ........................
34. Tier 1 minority interest not included in common equity tier 1 capital...............................................
35. of which: amount subject to phase out..................................................................................
36. Additional tier 1 capital before deductions (sum of items 30, 33, and 34) ........................................
Additional tier 1 capital deductions
37. Investments in own additional tier 1 capital instruments..............................................................
38. Reciprocal cross-holdings in the additional tier 1 capital of financial institutions ...............................
39. Non-significant investments in additional tier 1 capital of unconsolidated financial institutions that
exceed the 10 percent threshold for non-significant investments ..................................................
40. Significant investments in financial institutions not in the form of common stock to be deducted from
additional tier 1 capital.........................................................................................................
41. Other deductions from additional tier 1 capital ..........................................................................
42. Deductions applied to additional tier 1 capital due to insufficient tier 2 capital to cover deductions .......
43. Total additional tier 1 capital deductions (sum of items 37 through 42) ...........................................
44. Additional tier 1 capital (greater of item 36 less item 43 or zero) ...................................................

37.
38.

P896

39.

P897
P898
P899
P864
P865

40.
41.
42.
43.
44.

8274

45.

P866

P900
5310

46.
47.
48.
49.
50.

P870

51.

P902
P903

52.
53.

P904

54.

P905
P906
P872
5311

55.
56.
57.
58.

3792

59.

Total risk-weighted assets
60. Total risk-weighted assets (RWAs) ......................................................................................... A223

60.

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P894
P895

Tier 1 capital
45. Tier 1 capital (sum of items 29 and 44) ...................................................................................

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Tier 2 capital
46. Tier 2 capital instruments plus related surplus ..........................................................................
47. Non-qualifying capital instruments subject to phase out from tier 2 capital ......................................
48. Total capital minority interest that is not included in tier 1 capital...................................................
49. of which: instruments subject to phase out ............................................................................
50. Eligible credit reserves includable in tier 2 capital 1 .....................................................................
51. Tier 2 capital before deductions (sum of items 46, 47, 48, and 50, plus the amount reported in
Schedule RC-R of the Call Report or Schedule HC-R of the FR Y-9C, item 31) ...............................

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Tier 2 capital deductions
52. Investments in own tier 2 capital instruments ...........................................................................
53. Reciprocal cross-holdings in the tier 2 capital of unconsolidated financial institutions........................
54. Non-significant investments in the tier 2 capital of unconsolidated financial institutions that exceed the
10 percent threshold for non-significant investments ..................................................................
55. Significant investments in financial institutions not in the form of common stock to be deducted from
tier 2 capital ......................................................................................................................
56. Other deductions from tier 2 capital ........................................................................................
57. Total tier 2 capital deductions (sum of items 52 through 56).........................................................
58. Tier 2 capital (greater of item 51 less item 57 or zero) ................................................................
Total capital
59. Total capital (sum of items 45 and 58).....................................................................................

P867
P868

1. Institutions that have adopted ASU 2016-13 and have elected to apply the CECL transition provision should subtract the applicable
portion of the eligible credit reserves transitional amount from this item.

03/2019

For Federal Reserve Bank Use Only

Schedule A—Advanced Approaches Regulatory Capital
—Continued

FFIEC 101
Page 4 of 38
A-3

C.I.

This schedule is to be submitted on a consolidated basis.
AAAB
P793

61.
62.
63.

7206
7205

64.
65.
66.
67.
68.

Y933
FB52
FB53
FB54
FB55

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Capital ratios and buffers
61. Common equity tier 1 capital ratio (item 29 divided by item 60) ....................................................
62. Tier 1 capital ratio (item 45 divided by item 60) .........................................................................
63. Total capital ratio (item 59 divided by item 60) ..........................................................................
64. Institution-specific common equity tier 1 capital ratio necessary to avoid limitations on capital
distributions and discretionary bonus payments ........................................................................
65. of which: capital conservation buffer ....................................................................................
66. of which: countercyclical capital buffer (if applicable) ...............................................................
67. of which: G-SIB surcharge (if applicable) ..............................................................................
68. Common equity tier 1 capital available to meet items 65 through 67 (as a percentage of RWA) ..........

Percentage1

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Regulatory minimums if different from Basel III (not applicable)
69. Minimum common equity tier 1 capital ratio: 4.5%
70. Minimum tier 1 capital ratio: 6.0%
71. Minimum total capital ratio: 8.0%

Dollar Amounts in Thousands
Amounts not deducted as a result of applicable thresholds (before risk-weighting)
72. Non-significant investments in the capital of unconsolidated financial institutions that are not deducted ........
73. Significant investments in the capital of unconsolidated financial institutions in the form of common
stock, net of associated DTLs, that are not deducted .................................................................
74. MSAs, net of associated DTLs, that are not deducted ...............................................................
75. 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 are not deducted ....................

AAAB

Limitations on the amount of provisions included in tier 2 capital
76. Total allowance for loan and lease losses (ALLL) under the standardized approach2 ........................
77. Amount of ALLL includable in tier 2 capital under the standardized approach3 .................................
(Items 78 and 79 are kept confidential on reports filed during an institution's parallel run process.)
78. Total eligible credit reserves (calculated using advanced approaches) ...........................................
79. Amount of eligible credit reserves includable in tier 2 capital........................................................

AAAA
P911

Amount

P907

72.

P908
P909

73.
74.

P910

75.

76.
77.

5310
J183

78.
79.

AAAB
P913
P914
P915
P916
P917
P918

80.
81.
82.
83.
84.
85.

Memoranda
AAAA
(These items are kept confidential on reports filed during an institution’s parallel run process.)
86. Expected credit loss that exceeds eligible credit reserves .......................................................... P886

86.

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J173

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Non-qualifying capital instruments
80. Cap on common equity tier 1 non-qualifying capital instruments subject to phase-out .......................
81. Amount of common equity tier 1 non-qualifying capital instruments excluded ..................................
82. Cap on additional tier 1 non-qualifying capital instruments subject to phase-out ..............................
83. Amount of additional tier 1 non-qualifying capital instruments excluded..........................................
84. Cap on tier 2 non-qualifying capital instruments subject to phase-out ............................................
85. Amount of tier 2 non-qualifying capital instruments excluded .......................................................

AABG
87. Advanced approaches RWA (from FFIEC 101, Schedule B, item 36)............................................. A223
AAAA
88. Common equity tier 1 capital ratio (calculated using advanced approaches) ................................... P793

87.
Percentage1

89. Tier 1 capital ratio (calculated using advanced approaches) ........................................................ 7206
90. Total capital ratio (calculated using advanced approaches) ......................................................... 7205

88.
89.
90.

1. Report each ratio and buffer as a percentage, rounded to four decimal places.
2. Institutions that have adopted ASU 2016-13 should report in item 76 the total AACL amount under the standardized approach.
3. Institutions that have adopted ASU 2016-13 should report in item 77 the AACL amount includable in tier 2 capital under the
standardized approach.
03/2019

For Federal Reserve Bank Use Only

Schedule A—Advanced Approaches Regulatory Capital
—Continued
and Category III

FFIEC 101
Page 5 of 38
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C.I.

Top-tier advanced approaches banking organizations should complete Supplementary Leverage Ratio (SLR) Tables 1 and 2
on a consolidated basis. An advanced approaches banking organization that is a consolidated subsidiary of a top-tier banking
organization should not complete SLR Tables 1 and 2.

or Category III

Dollar Amounts in Thousands AAAA

Amount

2170

1.1.

FS87

1.2.

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SLR Table 1
Summary comparison of accounting assets and total leverage exposure
1.1. Total consolidated assets as reported in published financial statements ................................
1.2. Adjustment for investments in banking, financial, insurance, and commercial entities that are
consolidated for accounting purposes but outside the scope of regulatory consolidation ........
1.3. Adjustment for fiduciary assets recognized on-balance sheet but excluded from total
leverage exposure (not applicable)
1.4. Adjustment for derivative transactions ...........................................................................
1.5. Adjustment for repo-style transactions...........................................................................
1.6. Adjustment for off-balance sheet exposures ...................................................................
1.7. Other adjustments:
a. Adjustments for deductions from tier 1 capital (report as a positive amount) .....................
Insert 1 b. Adjustments for frequency calculations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
1.8. Total leverage exposure (sum items 1.1 through 1.6 minus items 1.7a and 1.7b)1 .................
1.7.a, 1.7.b, and 1.7.c
SLR Table 2
Supplementary leverage ratio
On-balance sheet exposures
2.1. The balance sheet carrying value of all on-balance sheet assets (excluding on-balance sheet
Insert 2 assets for derivative transactions and repo-style transactions, but including collateral) ..........
2.2. Deductions from common equity tier 1 capital and additional tier 1 capital
(report as a positive amount) ........................................................................................
2.3. Total on-balance sheet exposures (item 2.1 minus item 2.2) ...............................................

1.4.
1.5.
1.6.

FS91
FS92
H015

1.7.a.
1.7.b.
1.8.

Y830

2.1.

M349
D956

2.2.
2.3.

AF

FS88
FS89
FS90

s 2.2.a and 2.2.b

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Derivative transactions
2.4. Replacement cost for all derivative transactions ............................................................... M337
2.5. Add-on amounts for potential future exposure (PFE) for all derivative transactions ............... M339
2.6. Gross-up for collateral posted in derivative transactions if collateral is deducted from
on-balance sheet assets ............................................................................................. Y822
2.7. Deduction of receivable assets for qualifying cash variation margin posted in derivative
transactions (report as a positive amount)...................................................................... Y823
2.8. Exempted exposures to central counterparties (CCPs) in cleared transactions
(report as a positive amount) ........................................................................................ Y824
2.9. Adjusted effective notional principal amount of sold credit protection .................................. M340
2.10. Adjusted effective notional principal amount offsets and PFE deductions for sold credit
protection (report as a positive amount)......................................................................... Y825
2.11. Total derivative exposures (sum of items 2.4, 2.5, 2.6 and 2.9, minus items 2.7, 2.8,
and 2.10) ................................................................................................................ Y826
Repo-style transactions
2.12. Gross assets for repo-style transactions, with no recognition of netting .............................. M334
2.13. Reduction of the gross value of receivables in reverse repurchase transactions by cash
payables in repurchase transactions (report as a positive value) ....................................... Y828
2.14. Counterparty credit risk for all repo-style transactions ..................................................... N507
2.15. Exposure amount for repo-style transactions where an institution acts as an agent .............. Y827
2.16. Total exposures for repo-style transactions (sum of items 2.12, 2.14, and 2.15, minus item 2.13) .. Y829

2.4.
2.5.
2.6.
2.7.
2.8.
2.9.
2.10.
2.11.

2.12.
2.13.
2.14.
2.15.
2.16.

Off-balance sheet exposures
2.17. Off-balance sheet exposures at gross notional amounts..................................................... H012
2.18. Adjustments for conversion to credit equivalent amounts (report as a positive amount) ......... H013
2.19. Total off-balance sheet exposures (item 2.17 minus item 2.18) .......................................... Y831

2.17.
2.18.
2.19.

1. Institutions that have adopted ASU 2016-13 and have elected to apply the CECL transition provision should include the applicable
portion of the CECL transitional amount in this item.

03/2019

For Federal Reserve Bank Use Only

Schedule A—Advanced Approaches Regulatory Capital
—Continued

FFIEC 101
Page 6 of 38
A-5

C.I.

Dollar Amounts in Thousands AAAA
Capital and total leverage exposure
2.20. Tier 1 capital (from Schedule A, item 45) ....................................................................... 8274

Amount

2.20.

AAAB
2.21. Total leverage exposure (sum of items 2.3, 2.11, 2.16, and 2.19) ....................................... H015
AAAA

2.22.
2.23.

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Supplementary leverage ratio
2.22. Supplementary leverage ratio (item 2.20 divided by item 2.21) .......................................... H036
2.23. Holding companies subject to enhanced SLR standards only: Leverage buffer..................... FS93

2.21.
Percentage1

1. Report each ratio and buffer as a percentage, rounded to four decimal places.

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Insert 2

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Insert 1

09/2016