Investment Edge and agreement corporations (annual)

Board of Governors of the Federal Reserve System

DRAFT
Instructions for the Preparation of

Consolidated Report of Condition and Income for
Edge and Agreement Corporations
Reporting Form FR 2886b
Effective March 2019

Contents

General Instructions for Preparation of the Consolidated Reports of Condition and
Income for Edge and Agreement Corporations

................................................................................................................................. GEN-1
Submission Date and Reporting Frequency ......................................................................................... GEN-1
Signatures and Attestation ................................................................................................................. GEN-2
Currency in Which Report is Prepared ................................................................................................ GEN-2
Clarity, Completeness and Amounts Reported ..................................................................................... GEN-2
Additional Forms .............................................................................................................................. GEN-3
Confidentiality ................................................................................................................................... GEN-3
Detailed Instructions ........................................................................................................................... GEN-3
Banking vs. Nonbanking Designation ................................................................................................. GEN-3
Reporting Basis

CONTENTS-1
FR 2886b

March 2018

Contents

Line Item Instructions for Consolidated Report of Condition and Income for Edge and
Agreement Corporations

....................................................................................................... RI-1
Schedule RI-A—Changes in Equity Capital ......................................................................................... RI-A-1
Schedule RI-B—Changes in Allowances for Credit Losses .................................................................... RI-B-1
Schedule RC—Balance Sheet for Edge and Agreement Corporations ....................................................... RC-1
Schedule RC-A—Cash and Balances Due From Depository Institutions .............................................. RC-A-1
Schedule RC-B—Securities ................................................................................................................ RC-B-1
Schedule RC-C—Loans and Lease Financing Receivables ................................................................... RC-C-1
Schedule RC-D—Trading Assets and Liabilities .................................................................................. RC-D-1
Schedule RC-E—Deposits ................................................................................................................. RC-E-1
Schedule RC-K—Quarterly Average .................................................................................................. RC-K-1
Schedule RC-L—Derivatives and Off-Balance-Sheet Items ................................................................... RC-L-1
Schedule RC-M—Claims on and Liabilities to Related Organizations .................................................. RC-M-1
Schedule RC-N—Past Due and Nonaccurual Loans, Leases and Other Assets ...................................... RC-N-1
Schedule RC-R—Risk-Based Capital ................................................................................................. RC-R-1
Schedule RC-V—Branch Schedule of Selected Items—Non-Consolidated ............................................ RC-V-1
Schedule RI—Income and Expenses

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FR 2886b

Contents

Definitions

........................................................................... DEF-1
“Participations” in Acceptances .......................................................................................................... DEF-2
Acceptances Owned by the Reporting Corporation .............................................................................. DEF-2
Addressees (Domicile) ........................................................................................................................ DEF-2
Annuity ............................................................................................................................................. DEF-3
Commercial Banks in the U.S. ............................................................................................................. DEF-3
Excess Balance Account ...................................................................................................................... DEF-3
Federal Funds Transactions ................................................................................................................ DEF-3
Immediately Available Funds .............................................................................................................. DEF-3
One-day Transactions ......................................................................................................................... DEF-3
Continuing Contracts ......................................................................................................................... DEF-4
Foreign .............................................................................................................................................. DEF-4
Mutual Fund ..................................................................................................................................... DEF-4
Offsetting ........................................................................................................................................... DEF-4
Participation ...................................................................................................................................... DEF-5
Reciprocal Balances ............................................................................................................................ DEF-5
Related Organizations ......................................................................................................................... DEF-5
Sale of Assets ..................................................................................................................................... DEF-5
Subsidiaries ....................................................................................................................................... DEF-5
Syndications ...................................................................................................................................... DEF-6
Participation Other than Syndications ................................................................................................. DEF-6
Pass-through Reserve Balances ............................................................................................................ DEF-6
Acceptances Executed by the Reporting Corporation

Edits
Validity Edits ...................................................................................................................................... CHK-1
Quality Edits ...................................................................................................................................... EDIT-1

CONTENTS-3
FR 2886b

March 2018

INSTRUCTIONS FOR PREPARATION OF

The Consolidated Reports
of Condition and Income
for Edge and Agreement Corporations
FR 2886b

General Instructions
The FR 2886b report must be filed by each Edge and
agreement corporation organized under Section 25 or
25(a) of the Federal Reserve Act. All information
should reflect the consolidation of all branches, and
underlying subsidiary companies.

Reporting Basis
As noted above, the report should cover the consolidated operations of the reporting corporation,
including:
(1) the reporting corporation’s head office;
(2) any branch offices of the reporting corporation;
(3) any International Banking Facility (IBF) established by the reporting corporation at the head
office and at any branch offices;
(4) all majority-owned foreign banks held directly by
the reporting corporation pursuant to Section 25(a) of the Federal Reserve Act;
(5) all majority-owned subsidiaries of the reporting
corporation that are significant, EXCEPT subsidiary Edge or agreement corporations;
(6) all nonsignificant majority-owned subsidiaries
that the bank has elected to consolidate on a consistent basis.
Where this report collects information on a branch
office separately, such information should include balances of an IBF of only that branch office. Assets and
liabilities may be reported on a net basis in this report
whenever the reporting organization has a “right of
setoff.” See the entry for Offsetting in the Definitions
section for further information. Also see the
FFIEC 031 General Instructions for further informa-

tion on consolidation, accrual basis reporting, and
generally accepted accounting principles.
Inactive corporations should report only if the corporation has engaged in some business activity at one
time. Corporations, such as a name saver organizations, that have never engaged in any business activity
should not report.

Submission Date and Reporting Frequency
An Edge or agreement corporation must file the
FR 2886b report quarterly if total consolidated assets
of the corporation exceed $50 million. An Edge or
agreement corporation with total consolidated assets
of $50 million or less must file the FR 2886b report
annually as of December 31.
If an Edge or agreement corporation meets the criteria
above to file quarterly as of June 30 of the preceding
year, the corporation must file the FR 2886b quarterly
beginning in March of the current year. In addition, if
the corporation meets the quarterly criteria due to a
business combination, then it must report the
FR 2886b quarterly beginning with the first quarterly
report date following the effective date of the business
combination. Once a corporation begins filing the
FR 2886b quarterly, it should file a complete
FR 2886b quarterly report going forward. If the Edge
or agreement corporation does not meet the quarterly
filing criteria for four consecutive quarters, then the
corporation may revert to annual filing. Edge and
agreement corporations that do not meet the quarterly
filing threshold may be requested to file quarterly if the
Federal Reserve Bank has determined that these corporations have significant risk exposures.
The term “submission date” is defined as the date by
which an Edge corporation’s completed original report
must be received by the district Federal Reserve Bank.
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FR 2886b

March 2009

General Instructions

An official copy (non-facsimile) of the FR 2886b consisting of the balance sheet, memorandum item, and all
schedules for domestic and foreign offices of banking
and nonbanking Edges should reach the Federal
Reserve Bank of the District in which the reporting
office is domiciled, no later than 30 calendar days after
the close of business of the last calendar day of the
quarter or year-end date for annual filers (subject to the
timely filing provisions set forth in the following
paragraph).
The filing of an Edge corporation’s completed original
report will be considered timely, regardless of when the
reports are received by the district Reserve Bank, if
these reports are mailed first class and postmarked no
later than the third calendar day preceding the submission deadline. In the absence of a postmark, a corporation whose completed original report is received late
may be called upon to provide proof of timely mailing.
A “Certificate of Mailing” (U.S. Postal Service Form
3817) may be used to provide such proof. If an overnight delivery service is used, entry of the completed
original report into the delivery system on the day
before the submission deadline will constitute timely
submission. In addition, the hand delivery of the completed original reports, on or before the submission
deadline, to the location to which the report would
otherwise be mailed is an acceptable alternative to
mailing such reports. Corporations that are unable to
obtain the required directors’ signatures on their completed original reports in sufficient time to file these
reports so that they are received by the submission
deadline may contact the district Reserve Bank to
which they mail their original reports to arrange for the
timely submission of their report data and the subsequent filing of their signed reports.
15-day extension. A respondent may take an additional
15 calendar days to submit its completed report. Such
banks are urged to use the additional time only if absolutely necessary and to make every effort to report as
soon as possible, preferably within the 30-day submission period.

Signatures and Attestation
The original of the report shall be manually signed on
the cover sheet of the submitted report, in the manner
indicated on the cover sheet, by a duly authorized officer of the reporting institution. By signing the cover

page of this report, the authorized officer acknowledges that any knowing and willful misrepresentation
or omission of a material fact on this report constitutes
fraud in the inducement and may subject the officer to
legal sanctions provided by 18 USC 1001 and 1007.
Signatures need not be notarized. All copies shall bear
the same signatures ason the original, but these signatures may be facsimiles or photocopies.

Currency in Which Report is Prepared
All items in the report should be expressed in United
States dollars. Assets or liabilities payable in foreign
currencies should be converted into dollars at the
exchange rate prevailing on the report date.

Clarity, Completeness and Amounts
Reported
Reports should be clearly and distinctly typewritten,
and care should be exercised that each copy is clearly
legible and conforms with the printed lines on the
form. Computer printouts are also acceptable, provided that they are identical in format and detail to the
reporting form, including all items and column captions. All dollar amounts should be rounded to the nearest thousands with the total asset figure based on
unrounded numbers, then rounded. Item captions in
the report should in no way be amended, nor should
additional items be added. An amount or the word
“none” should be entered for every item on the report.
Except for the items listed below, negative entries are
not appropriate on the report form and shall not be
reported. Hence, assets with credit balances must be
reported in liability items and liabilities with debit balances must be reported in asset items, as appropriate,
and in accordance with these instructions. Negative
amounts that are permitted should be enclosed in
parentheses. The items for which negative entries may
be made, if appropriate, are:
(1) Schedule RC, Item 23, “Retained earnings,”
(2) Schedule RC, Item 24, “Accumulated other comprehensive income,”
(3) Schedule RC, Item 25, “Other equity capital
components,”
(4) Schedule RC, Item 26, “Total equity capital,” and

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March 2011

FR 2886b

General Instructions

(5) Schedule RC-R, Item 4, “Total qualifying capital
(i.e., Tier 1 and Tier 2 capital) allowable under the
risk-based capital guidelines.”
On Schedule RI, Income and Expenses, and on Schedule RI-A, Changes in Equity Capital, negative entries
may appear as appropriate. Income items with a debit
balance and expense items with a credit balance must
be reported in parentheses.

Additional Forms
Copies of the FR 2886b form can be obtained from the
Federal Reserve Bank in the Federal Reserve District in
which the reporting institution is located, or may be
found on the Federal Reserve Board’s public website
(www.federalreserve.gov).

Confidentiality
The Federal Reserve System regards as confidential the
following portions of this report: for respondents
engaged in banking, Schedules RC-M (except item 3)
and RC-V; for respondents not engaged in banking,
Schedule RC-M (except item 3). If it should be determined subsequently that any confidential information
collected on this form must be released, respondents
will be notified.

Detailed Instructions
Some items on the balance sheet are also reported on
supporting schedules. Detailed instructions for those
items are found in those schedules. The content of
items on the balance sheet should be identical to the
content of the same items on the supporting schedules
even though submission of the schedules may not be

required. See the General Instructions to determine
whether the supporting schedules are required.
This report and accompanying instructions have been
designed to generally conform with the form and
instructions to the Consolidated Reports of Condition
and Income (FFIEC 031) that U.S. banks prepare
quarterly and submit to their U.S. regulatory agencies.
Unless expressly stated otherwise, the definitions and
procedures used to determine individual items in this
report should conform with those used to prepare the
FFIEC 031 report. In some instances, where an
FR 2886b item is identical to an item reported on the
FFIEC 031, only a reference to the corresponding
item(s) in the FFIEC 031 instructions is contained in
brackets. For purposes of these line item instructions,
the FASB Accounting Standards Codification is
referred to as “ASC.” Both the reporting office totals
and the IBF-only columns must be completed if the
office has IBF balances.

Banking vs. Nonbanking Designation
All respondents must designate whether their corporation is a banking or nonbanking type in the box on the
front page of the report form. A corporation is considered to be “engaged in banking” if it is ordinarily
engaged in the business of accepting deposits in the
U.S. from nonrelated organizations, whether directly
or through its branch offices.
Reporting Requirements by Type
Banking

Nonbanking

Schedules RI, RI-A, RI-B
Schedule RC: Balance Sheet
Memorandum to Balance Sheet
Schedules RC-A, through RC-V

Schedules RI, RI-A, RI-B
Schedule RC: Balance Sheet
Memorandum to Balance Sheet
Schedules RC-L, RC-M, RC-N

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FR 2886b

September 2011

LINE ITEM IINSTRUCTIONS FOR

Income and Expenses
Schedule RI

General Instructions
This schedule must be completed by all Edge corporations and all agreement corporations.
The schedule is structured to highlight net interest and
noninterest income and to separate revenues and
expenses of transactions with related organizations
from those of nonrelated organizations for the calendar year-to-date. The sections of the schedule that deal
with nonrelated organizations should reflect the full
contribution of the reporting corporation to the revenues and expenses of the corporation’s parent U.S.
bank (if applicable). See the definition of the term
“related organizations” in the Definitions section.

Line Item Instructions

the inception of the contract and should be amortized
over the life of the contract. Exclude fees that are not
yield-related, such as syndication fees applicable to
loans which are not assets of the corporation. These
fees should be reported in Item 5(a)(5), “Other commissions, fees, etc.”
When yield-related fees are collected in connection
with a loan syndication or participation and passed
through to another lender, only the reporting corporation’s proportional share of such fees should be
reported in this item.
Do not include reimbursement for out-of-pocket
expenditures made by the corporation for the account
of its customers. If the corporation’s expense accounts
were charged with the amount of such expenditures,
the reimbursements should be credited to the same
expense accounts.

Line Item 1 Interest income:
Line Item 1(a) Interest and fee income from nonrelated
organizations:
Line Item 1(a)(1) Interest and fees on loans and lease
financing receivables.
Enter the total income from interest and fees on all
assets of the types and classes described in the instructions for Schedule RC-C and included in Schedule RC,
Item 4, less rebates made on loans paid prior to maturity and less amortization of any premium paid when
the asset was acquired. Profits or losses resulting from
the sale of such assets at a price different from the cost
of acquisition should be added to or deducted from
this figure, as appropriate. Include gross revenue from
loan commitment fees, and all yield-related fees on
loans held by the reporting organization. Also include
premiums received or discounts paid on foreign
exchange contracts related to financial swap transactions involving loans. Such gains or losses are known at

Line Item 1(a)(2) Interest on balances due from
depository institutions.
Report the amount of interest income received or
accrued year-to-date on the types and classes of assets
shown in Schedule RC, Item 1, “Cash and balances due
from depository institutions,” and detailed in Schedule RC-A. Include premiums received or discounts
paid on foreign exchange contracts related to financial
swap transactions involving interest-bearing balances
due from depository institutions. Such gains or losses
are known at the inception of the contract and should
be amortized over the life of the contract.
Line Item 1(a)(3) Interest income from federal funds
sold and securities purchased under agreements to
resell.
Include in this item gross revenue from federal funds
sold, securities purchased under agreements to resell,
and purchases of participation in pools of securities
that are reported in Schedule RC, Item 3, “Federal
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Schedule RI

funds sold and securities purchased under agreements
to resell.” Income from loans purchased under resale
agreements should be reported in Item 1(a)(1) above.
Line Item 1(a)(4) Interest on bonds, notes, and
debentures and dividends on stock.
Report all interest income arising from debt securities,
including bills, certificates of indebtedness, notes, or
bonds issued by any private or governmental organization of the type of assets included in Schedule RC,
Item 2, “Securities.” Report all dividend income
received from holdings of corporate stock in nonrelated companies. Exclude dividends received on equity
securities carried in trading accounts.
For institutions that have adopted FASB Accounting
Standards Update No. 2016-01 (ASU 2016-01), which
includes provisions governing the accounting for
investments in equity securities and eliminates the concept of available-for-sale equity securities (see the Note
preceding the instructions for Schedule RI, item 8.b),
include dividend income on equity securities with readily determinable fair values not held for trading that are
reportable in Schedule RC, item 2.c.
Line Item 1(a)(5) Interest income and dividends from
assets held in trading accounts.
Report all interest income arising from debt securities,
including bills, certificates or indebtedness, notes, or
bonds issued by any private or governmental organization of the type of assets reported as trading assets,
including loans, in Schedule RC, Item 5, “Trading
assets.” Include accretion of discounts on assets held in
trading accounts that have been issued on a discount
basis, such as U.S. Treasury bills and commercial
paper. Include dividends received on equity securities
carried in trading accounts.
Line Item 1(b) Interest income from claims on related
organizations.
Report all interest income related to claims on related
organizations of the type included in Schedule RC,
Item 10, including dividends received on investments in
such companies. Exclude any noninterest income and
income from undistributed earnings of related organizations, which should be reported in Item 5(b) below.
Line Item 1(c) Total interest income.
Enter the sum of Items 1(a)(1) through 1(b).

Line Item 2 Interest expense:
Line Item 2(a) Interest expense pertaining to
nonrelated organizations:
Enter the interest paid or accrued on the types and
classes of liabilities included in Schedule RC,
Item 12(b), “Total interest-bearing deposits.” Include
premiums paid or discounts received on foreign
exchange contracts related to financial swap transactions that involve deposits. Such gains or losses are
known at the inception of the contract and should be
amortized over the life of the contract. Also report the
interest paid on the types and classes of borrowings
included in Schedule RC, Item 15, “Other borrowed
money.” Include interest and discounts on bills payable
and rediscounts, and interest paid on any subordinated
notes and debentures.
Line Item 2(b) Interest expense pertaining to related
organizations.
Report all interest expenses paid or due to related organizations of the type included in Schedule RC, Item 20.
See the definition of related organizations in the
Definitions section.
Line Item 2(c) Total interest expense.
Enter the sum of Items 2(a) and 2(b).
Line Item 3 Net interest income.
Subtract Item 2(c), “Total interest expense” from
Item 1(c), “Total interest income.” If the amount is
negative, enclose it in parentheses.
Line Item 4 Provisions:
Line Item 4(a) Provision for loan and lease losses.
Institutions that have not adopted FASB Accounting
Standards Update No. 2016-13 (ASU 2016-13) should
report the amount needed to make the allowance for
loan and lease losses, as reported on Schedule RI-B,
Item 3, Column A, adequate to absorb expected loan
and lease losses, based upon management’s evaluation
of the corporation’s current loan and lease portfolio.
Enclose negative amounts in parentheses. The amount
reported here may differ from the bad debt expense
deduction taken for federal income tax purposes.
Institutions that have adopted ASU 2016-13 should
report the amount expensed as the provisions for credit

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FR 2886b

Schedule RI

losses during the calendar year-to-date. The provisions
for credit losses represents the amount appropriate to
absorb estimated credit losses over the life of the financial assets reported at amortized cost within the scope
of the standard. The amount reported in this item
must equal the sum of Schedule RI-B, item 3, Columns
A through C, plus Schedule RI-B, Memorandum
item 1. Enclose negative amounts in parentheses.
Line Item 4(b) Provision for allocated transfer risk.
If the reporting corporation (banking only) has any
credit exposure classified as Value Impaired which
requires it to establish and maintain an allocated transfer risk reserve as specified in Section 905(a) of the
International Lending Supervision Act of 1983, in
Subpart D of Federal Reserve Regulation K, and in
any guidelines, letters, or instructions issued by the
Federal Reserve, report in this item the amount of the
provision for allocated transfer risk. If the reporter has
no Value Impaired exposure which requires it to establish and maintain an allocated transfer risk reserve,
report a zero or the word “none.” Also report this on
Schedule RI-B, Item 3, Column D.
Line Item 5 Noninterest income:
Line Item 5(a) Noninterest income from nonrelated
organizations:
Line Item 5(a)(1) Equity in undistributed earnings of
nonrelated organizations.
Report all income from holdings of corporate stock of
the type reported in Schedule RC-B, Item 3, “Equity
interest in nonrelated organizations.”
Line Item 5(a)(2) Net gain (loss) on foreign exchange
transactions.
Report the net gain or loss from all foreign exchange
transactions, including the maturing or covering of
outstanding forward contracts within the reporting
period, regardless of whether these transactions are
conducted in the trading department or in another
department of the corporation. Also include any net
gain or loss resulting from translating foreign currency
denominated investments that arise from the application of ASC Topic 830, Foreign Currency Matters (formerly FASB Statement No. 52, Foreign Currency
Translation). Include incidental fee income from such
transactions. Exclude gains and losses on swap trans-

actions (report as adjustments to the income or
expense of the related asset or liability) and any gains
or losses that must be excluded in accordance with
ASC Topic 830. If this net amount is a debit balance,
enclose it in parentheses.
Line Item 5(a)(3) Income from fiduciary activities.
Include gross income from services rendered by this
reporting organization in any fiduciary capacity.
Line Item 5(a)(4) Gains (losses) and fees from trading
assets and liabilities.
Report the net gain or loss from the sale of assets
reportable in Schedule RC, Item 5, “Trading Assets,”
and from liabilities reportable in Schedule RC, Item 14,
“Trading Liabilities.” Include:
(1) revaluation adjustments to the carrying value of
assets reportable in Schedule RC, Item 5, “Trading Assets, and Schedule RC, Item 14, “Trading
Liabilities,” resulting from the periodic marking
to market of such assets and liabilities
(2) revaluation adjustments from the periodic marking to market of interest rate, foreign exchange,
equity derivative, and commodity and other contracts held for trading purposes
(3) incidental income and expenses related to the purchase and sale of assets reportable in Schedule RC, Item 5, and Schedule RC, Item 14.
Line Item 5(a)(5) Other commissions, fees, etc.
Enter the total of all commissions and fees received
from clients of the reporting corporation for services
routinely or ordinarily performed under the laws of or
accepted practices in the country in which the reporter
is domiciled. Such services would include the collection
of checks, notes, and bills of exchange; the receipt of
collections for public utilities and other firms; the sale
of bank drafts; the acceptance of bills of exchange; the
purchase and sale of securities, acceptances, and other
negotiable paper and the negotiation of loans for the
account of customers; the lending of securities owned
by the reporting corporation; the servicing of evidences of debt owned by others; the provision of data
processing services; and the issuance and handling of
letters of credit. Do not include reimbursed expenditures made by the reporting corporation on behalf of
clients or rentals received from land or premises leased
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Schedule RI

or subleased to others by the reporter. Such rentals
should be included in Item 5(a)(6) or netted against the
amount shown in Item 7(a)(2).
Do not include reimbursement for out-of-pocket
expenditures made by this reporting corporation for
the account of its customers. If the corporation’s
expense accounts were charged with the amount of
such expenditures, the reimbursements should be credited to the same account.
Line Item 5(a)(6) Other.
Include in this item all other noninterest income from
nonrelated organizations that cannot properly be
included elsewhere under Item 5(a), including gains
and losses and net income from securities carried in
connection with trading activities, gross rentals
received from real estate other than this reporting organization’s own premises, regular operating credits such
as recoveries on forgeries and on checks paid over stoppayment orders, and similar recurring operating transactions. Reporting organizations should consistently
report net gains (losses) from the sale or other disposal
of assets other than securities and trading assets (e.g.,
loans, premises, other real estate owned, etc.) either in
this item or in Item 7(a)(3), “Other noninterest
expense.” Exclude dividends received from nonrelated
organizations and interest income on securities held in
trading accounts, and report them in Item 1(a)(5),
“Interest Income and Dividends from Assets Held in
Trading Accounts.”
Line Item 5(b) Noninterest income from related
organizations.
Report all noninterest income from related organizations. Exclude dividends received from investments in
related organizations, and report in Item 1(b). Include
the reporting organization’s share of any undistributed
earnings of affiliated companies. If the organization’s
share of all undistributed earnings of related organizations (in total) is a net loss or if other income accounts
reflect debit balances, include them as noninterest
expenses in Item 7(b).
Line Item 5(c) Total noninterest income.
Enter the sum of Items 5(a)(1) through 5(b). If the
result is negative, enclose it in parentheses.

Line Item 6 Realized gains (losses) on securities not
held in trading accounts.
Report the net gain or loss realized during the reporting period from the sale, exchange, redemption, or
retirement of all securities (except U.S. Treasury bills),
excluding securities held in trading accounts. The gain
or loss is the difference between the sales price (excluding interest at the coupon rate accrued since the last
interest payment date, if any) and the book value. Also
include: (a) net unrealized losses (and subsequent
recoveries of such net unrealized losses to the extent
provided for through a valuation allowance) during the
calendar year to date on debt securities held for sale
(b) write-downs charged to expense and provisions for
credit losses prior to sale, redemption, or maturity on
all securities not held in trading accounts, including
debt securities held for sale. If the amount is negative,
enclose it in parentheses. Report the amount gross of
tax effect.
Institutions that have adopted ASU 2016-13, which
governs the accounting for credit losses, should adjust
the amortized cost for recoveries of any prior chargeoffs when calculating the realized gain or loss on a
security, such that the recovery of a previously charged
off amount should be recorded before recognizing the
gain.
Institutions that have adopted FASB Accounting Standards Update No. 2016-01 (ASU 2016-01), which
includes provisions governing the accounting for
investments in equity securities and eliminates the concept of available-for-sale equity securities (see the Note
preceding the instructions for Schedule RI, item 8.b),
should include realized gains (losses) only on availablefor-sale debt securities in item 6. Report realized and
unrealized gains (losses) during the year-to-date
reporting period on equity securities with readily determinable fair values not held for trading in Schedule RI,
item 8.b.
Exclude the following:
(1) Gains and losses on the sale of U.S. Treasury bills
not held in trading accounts (report in
Item 1(a)(4), Interest on bonds, notes, and debentures and dividends on stock).
(2) For institutions that have not adopted ASU 201613, charge-offs and write-downs of investment
securities prior to sale, maturity, or redemption

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Schedule RI

because of a decline in value, judged to be other
than temporary, and subsequent recoveries of
amounts charged-off or written-down (report in
Item 7(a)(3), “Other noninterest expense,” and
Item 5(a)(6), “Other noninterest income,”
respectively).
(3) Net gains (losses) from the sale of detached securities coupons and the sale of ex-coupon securities (report in Item 7(a)(3), “Other noninterest
expense,” or Item 5(a)(6), “Other noninterest
income,” as appropriate).
(4) For institutions that have not adopted ASU 201601, the change in net unrealized holding gains
(losses) on available-for-sale debt and equity securities during the calendar year to date (report in
Schedule RI-A, item 5, “Other comprehensive
income”).
(5) For institutions that have adopted ASU 2016-01,
the change in net unrealized holding gains (losses)
on available-for-sale debt securities during the calendar year to date (report in Schedule RI-A,
item 5, “Other comprehensive income”).
(6) Institutions that have adopted ASU 2016-13
should exclude the allowance recorded through
the allowance for credit losses on available-forsale securities (report in Schedule RI, item 4,
“Provision for loan and leases losses,” which
includes the provisions for credit losses for all
financial assets that fall within the scope of the
standard).
Line Item 7 Noninterest expense:
Line Item 7(a) Pertaining to nonrelated organizations:
Line Item 7(a)(1) Salaries and employee benefits.
Include all compensations for personal services of all
officers and employees, including dining room and
cafeteria employees, and building department officers
and employees and the cost of temporaries and contract guards. Include bonuses and extra compensation,
unemployment and pension taxes, and contributions
to the reporting organization’s retirement or pension
funds or profit sharing plan.
Exclude amounts paid to legal, management, and
investment counsel for professional services, if such

counsel are not salaried officers of the corporation;
amounts so paid should be included in Item 7(a)(3),
“Other noninterest expense.”
Include all supplementary benefits, paid or accrued
during the report period on behalf of all officers and
employees, such as life insurance premiums (net of
dividends received) when the reporter is not the
beneficiary, and hospitalization insurance; unemployment taxes, the net cost to the reporting corporation
for employee dining rooms, restaurants and cafeterias;
the cost of medical or health services; and other
so-called fringe benefits for officers and employees.
Exclude expenses related to the testing, training, and
education of officers and employees; the cost of office
temporaries and contracted guards; the cost of the
reporter’s newspapers and magazines; premiums on
life insurance policies when the reporting corporation
is the beneficiary; athletic activities when the purpose
may be construed to be for internal or public relations,
with incidental employee benefits. These amounts
should be included in Item 7(a)(3), “Other noninterest
expense.”
Line Item 7(a)(2) Expenses of premises and fixed
assets (net of rental income). (Exclude salaries and
employee benefits and mortgage interest).
Report the net expense of office premises occupancy,
i.e., the difference between gross occupancy expense
and rental income. Include normal and recurring
depreciation or amortization charges applicable to the
current period, whether they represent direct reductions in the carrying value of the assets, including capital lease assets, or additions to accumulated depreciation or amortization accounts; ordinary repairs to the
reporter’s premises (including leasehold improvements), equipment, furniture and fixtures; all current
expenses, not included above, connected with the use of
the corporation’s premises, such as the cost of heat,
electricity, water, outside janitor supplies, fire insurance, and similar expenses; all operating lease rents
paid on the corporation’s premises and parking lot and
interest on mortgages, liens or other encumbrances on
the reporter’s premises owned, including the portion of
capital lease payments representing interest expense,
but not such expenses incurred on “real estate” other
than the corporation’s premises; and all property and
other taxes, paid or accrued, relating to the reporter’s
premises and leasehold improvements, including
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Schedule RI

deficiency payments, net of all rebates, refunds, or
credits and adjusted for all over or under accruals. Also
include any portion of capital lease payments representing executory costs such as insurance, maintenance, and taxes.
Include in this item the normal and recurring depreciation charges on the furniture and fixtures used in the
operations of the reporting corporation applicable to
the calendar or fiscal year for which the schedule is prepared, whether representing direct reductions in the
carrying value of the assets or additions to depreciation reserves; rental costs of machinery and equipment, including servicing costs; the cost of furniture
and equipment not placed on the books as assets (i.e.,
charged directly to expenses); and all taxes paid on furniture, fixtures, and equipment.
Rental income should include all rentals charged for
use of the reporting corporation’s building not incident to the use of the premises by this reporter.
Although this item ordinarily includes only rental from
regular tenants of the building, it may also include
income received from short-term rentals of other facilities except safe deposit boxes.
Line Item 7(a)(3) Other noninterest expense.
Enter the total of all other noninterest expenses relating to nonrelated organizations that cannot properly
be included in the figures at line 7(a)(1) or 7(a)(2). This
will include: fees paid to directors and committee
members for attendance at meetings, including travel
and expenses allowance; premiums on fidelity insurance; operating expenses (except salaries) connected
with holding of real estate other than office premises,
including interest paid on liens and normal or recurring depreciation charges on such “other real estate;”
office supplies purchased; retainer fees; expenses
related to the use of automobiles for the reporter’s
business; losses on counterfeit money, forged checks,
net cash shortages, payment of checks over stoppayment orders, and similar losses of recurring nature.
Include all taxes not reported against other items, net
losses on the sale of loans (other than acceptances and
commercial paper) or participation, and, if the institution has not adopted ASU 2016-13, any securities
charged off prior to sale or redemption, if no securities
reserve exists. Include as all other noninterest expense
net losses from the sale or other disposal of all assets
reported as loans and leases in Schedule C. When

determining whether the corporation has had net
losses, include all gains and losses recognized on sales
or other disposal of loans and leases and net unrealized
losses (and subsequent recoveries of such net unrealized losses) on loans and leases held for sale during the
calendar year to date. Reporting organizations should
consistently report net losses (gains) from the sale or
other disposal of assets other than securities and trading assets (e.g., loans, premises, other real estate owned,
etc.) either in this item or in Item 5(a)(6), “Other noninterest income.”
Institutions that have adopted ASU 2016-13 should
exclude charge-offs of the cost basis of individual heldto-maturity and available-for-sale securities (report
credit losses in item 4, “Provision for loan and lease
losses,” and report any write-off when the institution
intends to sell the debt security, or more likely than not
will be required to sell the security before recovery of
its amortized cost basis in Schedule RI, item 6, “Realized gains (losses) on securities not held in trading
accounts”).
Line Item 7(b) Noninterest expense pertaining to
related organizations.
Include all expenses of related organizations that cannot properly be reported in Item 2(b), “Interest
expense pertaining to related organizations.” Report
amounts that have net credit balances as noninterest
income in Item 5(b), “Noninterest Income from
Related Organizations.”
Line Item 7(c) Total noninterest expense.
Enter the sum of Items 7(a)(1) through 7(b).
Line Item 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.a and 4.b, 5.c, 6, and 7.c).
Report the institution's pretax income from continuing
operations before unrealized holding gains (losses) on
equity securities not held for trading. This amount is
determined by taking the total of Item 3, “Net interest
income,” Item 5(c), “Total noninterest income,” and
Item 6, “Realized gains (losses) on Securities not held
in trading accounts,” less Item 4(a), “Provision for loan
and lease losses,” Item 4(b), “Provision for allocated
transfer risk,” and Item 7(c), “Total noninterest

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Schedule RI

expense.” If the result is negative, enclose it in
parentheses.

ber 15, 2017, including interim periods within those
fiscal years.

Institutions that have adopted ASU 2016-13, which
governs the accounting for credit losses, should report
the provisions for credit losses in item 4, referenced
above.

Line Item 8(b) Unrealized holding gains (losses) on
equity securities not held for trading.
Report unrealized holding gains (losses) during the
year-to-date reporting period on equity securities with
readily determinable fair values not held for trading.
Include unrealized holding gains (losses) during the
year-to-date reporting period on equity securities and
other equity investments without readily determinable
fair values not held for trading that are measured at fair
value through earnings. Also include impairment, if
any, plus or minus changes resulting from observable
price changes during the year-to-date reporting period
on equity securities and other equity investments without readily determinable fair values not held for trading for which this measurement election is made.

NOTE: Item 8.b is to be completed only by institutions
that have adopted FASB Accounting Standards
Update No. 2016-01 (ASU 2016-01), which includes
provisions governing the accounting for investments in
equity securities and eliminates the concept of
available-for-sale equity securities. ASU 2016-01
requires holdings of equity securities (except those
accounted for under the equity method or that result in
consolidation), including other ownership interests
(such as partnerships, unincorporated joint ventures,
and limited liability companies), to be measured at fair
value with changes in the fair value recognized through
net income. However, an institution may choose to
measure equity securities and other equity investments
that do not have readily determinable fair values at cost
minus impairment, if any, plus or minus changes
resulting from observable price changes in orderly
transactions for the identical or a similar investment of
the same issuer.
Institutions that have not adopted ASU 2016-01
should leave item 8.b blank and report their unrealized
gains (losses) on available-for-sale equity securities
during the year-to-date reporting period in Schedule RI-A, item 5, “Other comprehensive income”).
For institutions that are public business entities, as
defined in U.S. GAAP, ASU 2016-01 is effective for
fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. For
example, an institution with a calendar year fiscal year
that is a public business entity must begin to apply
ASU 2016-01 in its FR 2886b for March 31, 2019. For
all other institutions, ASU 2016-01 is effective for fiscal
years beginning after December 15, 2018, and interim
periods within fiscal years beginning after December 15, 2019. For example, an institution with a calendar year fiscal year that is not a public business entity
must begin to apply ASU 2016-01 in its FR 2886b for
December 31, 2019. Early application of ASU 2016-01
is permitted for all institutions that are not public business entities as of fiscal years beginning after Decem-

Include realized gains (losses) on equity securities and
other equity investments during the year-to-date
reporting period. A realized gain (loss) arises if an
institution sells an equity security or other equity
investment, but had not yet recorded in earnings the
change in value to the point of sale since the last value
change was recorded.
Line Item 8(c) Income (loss) before applicable income
taxes and discontinued operations (sum of items 8.a and
8.b).
Report the institution's pretax income from continuing
operations as the sum of Schedule RI, item 8.a,
“Income (loss) before unrealized holding gains (losses)
on equity securities not held for trading, applicable
income taxes, and discontinued operations,” and
Schedule RI, item 8.b, “Unrealized holding gains
(losses) on equity securities not held for trading.” If the
amount is negative, report it with a minus (-) sign.
Line Item 9 Applicable income taxes (on Item 8.c).
Report the total estimated federal, state, local and foreign income tax expense applicable to Item 8.c,
“Income (loss) before applicable income taxes and discontinued operations.” Include both the current and
deferred portions of these income taxes. If the amount
is a tax benefit rather than a tax expense, enclose it in
parentheses. Also include the tax benefit of an operating loss carryforward or carryback for which the
source of the income or loss in the current year is
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Schedule RI

reported in item 8 “Income (loss) before applicable
income taxes and discontinued operations.”
Exclude the estimated income taxes applicable to foreign currency translation adjustments included in
Schedule H, Item 1(e).
Line Item 10 Income (loss) before discontinued
operations.
Enter the amount shown in Item 8.c, plus or minus the
amount shown in Item 9. If the amount is a loss,
enclose it in parentheses.
Line Item 11 Discontinued operations, net of
applicable income taxes.
Report the results of discontinued operations, if any,
net of applicable income taxes, as determined in accordance with the provisions of ASC Subtopic 205-20,
Presentation of Financial Statements – Discontinued
Operations (formerly FASB Statement No. 144,
“Accounting for the Impairment of Long-Lived
Assets”). If the amount reported in this item is a net
loss, report it with a minus (−) sign.
Line Item 12 Net income (loss).
This item represents the total of Item 10, “income
(loss) before discontinued operations,” plus or minus
Item 11, “discontinued operations, net of applicable
income taxes”. If the amount is negative, enclose it in
parentheses. Also report this on Schedule RI-A,
Item 2.

Memorandum to Income Statement:
Memorandum item 1 is to be completed by all Edge and
agreement corporations that have elected to account for
financial instruments or servicing assets and liabilities at
fair value under a fair value option.
Memoranda item 1 is to be completed by all Edge and
agreement corporations that have adopted ASC Topic
820, Fair Value Measurements and Disclosures (formerly FASB Statement No. 157, Fair Value Measurements), and have elected to report certain assets and
liabilities at fair value with changes in fair value recognized in earnings in accordance with U.S. generally
accepted accounting principles (GAAP) (i.e., ASC
Subtopic 82510, Financial Instruments – Overall (formerly FASB Statement No. 159, The Fair Value Option
for Financial Assets and Financial Liabilities); ASC

Subtopic 815-15, Derivatives and Hedging – Embedded Derivatives (formerly FASB Statement No. 155,
Accounting for Certain Hybrid Financial Instruments);
and ASC Subtopic 86050, Transfers and Servicing –
Servicing Assets and Liabilities (formerly FASB Statement No. 156, Accounting for Servicing of Financial
Assets)). This election is generally referred to as the fair
value option.
If the Edge or agreement corporation has elected to
apply the fair value option to interest-bearing financial
assets and liabilities, it should report the interest
income on these financial assets (except any that are in
nonaccrual status) and the interest expense on these
financial liabilities for the year-to-date in the appropriate interest income and interest expense items on
Schedule RI, not as part of the reported change in fair
value of these assets and liabilities for the year-to-date.
The Edge or agreement corporation should measure
the interest income or interest expense on a financial
asset or liability to which the fair value option has been
applied using either the contractual interest rate on the
asset or liability or the effective yield method based on
the amount at which the asset or liability was first recognized on the balance sheet. Although the use of the
contractual interest rate is an acceptable method under
GAAP, when a financial asset or liability has a
significant premium or discount upon initial recognition, the measurement of interest income or interest
expense under the effective yield method more accurately portrays the economic substance of the transaction. In addition, in some cases, GAAP requires a particular method of interest income recognition when the
fair value option is elected. For example, when the fair
value option has been applied to a beneficial interest in
securitized financial assets within the scope of ASC
Subtopic 325-40, Investments-Other – Beneficial Interests in Securitized Financial Assets (formerly Emerging
Issues Task Force Issue No. 99-20, Recognition of
Interest Income and Impairment on Purchased and
Retained Beneficial Interests in Securitized Financial
Assets), interest income should be measured in accordance with the consensus in this Subtopic. Similarly,
when the fair value option has been applied to a purchased impaired loan or debt security accounted for
under ASC Subtopic 310-30, Receivables – Loans and
Debt Securities Acquired with Deteriorated Credit
Quality (formerly AICPA Statement of Position 03-3,
Accounting for Certain Loans or Debt Securities

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Schedule RI

Acquired in a Transfer), interest income on the loan or
debt security should be measured in accordance with
this Subtopic when accrual of income is appropriate.

value should be reported as “Noninterest income:
Other” in Schedule RI, item 5(a)(6).

Revaluation adjustments, excluding amounts reported
as interest income and interest expense, to the carrying
value of all assets and liabilities reported in Schedule RC at fair value under a fair value option (excluding servicing assets and liabilities reported in Schedule RC, item 8, “Other assets,” and Schedule RC,
item 18, “Other liabilities,” respectively, and trading
assets and trading liabilities reported in Schedule RC,
item 5, “Trading assets,” and Schedule RC, item 14,
“Trading liabilities,” respectively) resulting from the
periodic marking of such assets and liabilities to fair

Line item M1 Net change in fair values of financial
instruments accounted for under a fair value option.
Report the net change in fair values of all financial
instruments that the Edge or agreement corporation
has elected to account for under the fair value option
that is included in items 5(a)(4), “Noninterest income:
Gains (losses) and fees from trading assets and liabilities,” 5(a)(5), “Noninterest income: Other commissions, fees, etc.,” 5(a)(6), “Noninterest income: Other,”
and 5(b), “From related organizations.”

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FR 2886b

September 2011

LINE ITEM INSTRUCTIONS FOR

Changes in Equity Capital
Schedule RI-A

General Instructions
This schedule must be completed by all Edge corporations and all agreement corporations.

Line Item Instructions
Total Equity capital:
Line Item 1 Balance most recently reported for end of
previous calendar year.
Enter the ending balance most recently reported as of
the previous year-end for total equity capital. The
amount must reflect the effect of all corrections and
adjustment to total equity capital that were made in
any amended report(s) for the previous calendar
year-end.
Line Item 2 Net income (loss).
Enter the amount reported on Schedule RI, Item 12,
“Net income (loss).”
Line Item 3 Sale, conversion, acquisition, or retirement
of capital stock, net.
Enter the net effect on total equity capital of any
changes in the capital account resulting from the sale of
preferred or common stock, exercise of stock options,
conversion of convertible debt or preferred stock into
common stock, redemption of preferred stock, retirement of capital stock and any other capital stock transactions not relating to business combinations and
stock dividends.
Line Item 4 Less: Cash dividends declared.
Enter the amount of all cash dividends declared during
the reporting period, including dividends on preferred
stock, if any. Dividends declared but not yet paid

should be included in Schedule RC, Item 18, “Other
liabilities.”
Line Item 5 Other comprehensive income.
Report the other comprehensive income for the calendar year-to-date. If the amount to be reported represents a reduction to equity capital, enclose it in
parentheses.
Other comprehensive income includes:
(1) The change during the calendar year-to-date in
net unrealized holding gains (losses) on availablefor-sale securities.
(2) The change during the calendar year-to-date in
accumulated net gains (losses) on cash flow
hedges.
(3) The increase or decrease during the calendar yearto-date in cumulative foreign currency translation
adjustments and qualifying foreign currency
transaction gains and losses, net of applicable
income taxes, if any. Refer to the
FFIEC 031 Glossary entry for “foreign currency
transactions and translation” for further information on accounting for foreign currency
translation.
(4) The change during the calendar year-to-date in
any minimum pension liability adjustment recognized in accordance with ASC Topic 715, Compensation Retirement Benefits (formerly FASB
Statement No. 87, Employers’ Accounting for Pensions).
Line Item 6 Other adjustments.
Report any changes in the capital accounts resulting
from capital stock transactions not reflected on other
items of this schedule. This item should include the net
changes incident to mergers and absorptions, or the
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Schedule RI-A

conversion of previously separate corporations into
branches.
Line Item 7 Balance at the end of period.
Enter the total of Items 1 through 6. This total amount
must equal the amount reported in Schedule RC,
Item 26, “Total equity capital.”

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FR 2886b

LINE ITEM INSTRUCTIONS FOR

Changes in Allowances
for Credit Losses
Schedule RI-B

General Instructions
This schedule must be completed by all Edge corporations and all agreement corporations.
This schedule has four columns for information on the
allowances for credit losses, one for each of the following: (1) loans and leases (Column A), (2) held-to-maturity debt securities (Column B), (3) available-for-sale
debt securities (Column C), and (4) allocated transfer
risk reserve (Column D).
Institutions that have not adopted ASU 2016-13
should only complete columns A and D, and report the
reconcilement of the allowance for loan and lease
losses on a calendar year-to-date basis in column A.
Institutions that have adopted ASU 2016-13 should
report changes in allowances for credit losses, and complete all columns.

Line Item Instructions
Allowance for credit losses: This part has four columns.
Report in column A the reconcilement of the allowance for loan and lease losses, Schedule RC, Item 4(b).
Report in columns B and C the allowance for credit
losses on held-for-maturity debt securities and
available-for-sale debt securities, respectively. Those
banking corporations which have Value Impaired
exposures that require it to establish and maintain an
allocated transfer risk reserve, as specified in Section 905(a) of the International Lending Supervision
Act of 1983, in Subpart D of Federal Reserve Regulation K, and in any guidelines, letters, or instructions
issued by the Federal Reserve, must report the reconcilement of this reserve in column D. Corporations
which have no Value Impaired exposures that require
them to establish and maintain an allocated transfer

risk reserve shall report zeros or the word “none” in
column D.
All changes in the allowance accounts are to be
reported on a year-to-date basis. When the reporting
corporation maintains an allowance for possible loan
or credit losses or an allocated transfer risk reserve, all
related transactions are to be reported and reconciled,
beginning with the balance reported at the end of the
previous year, to the balances shown in Schedule RC,
Items 4(b) as of the end of the current period. The corresponding provision expenses reported herein should
correspond to the amounts reported in Item 4 of
Schedule RI. Transactions pertaining to reserves carried in capital accounts, such as reserves for contingencies which represent a segregation of undivided profits,
are not to be reported here. Corporations which do not
maintain an allowance for loan and lease or credit
losses should report gross recoveries and gross chargeoffs on financial assets and the amount of provision for
such losses reported in Item 4 of Schedule RI against
the appropriate items below. The amount of difference
between gross charge-offs and gross recoveries
reported herein should reconcile to the amount of provision for loan and lease or credit losses reported in
Schedule RI, Item 4. The beginning and ending balances reported in Schedule RI-B by these corporations
should be zero.
Line Item 1 Balance most recently reported for end of
previous calendar year.
Include the ending balances most recently reported for
the prior year-end in the four allowance accounts. The
amount must reflect the effect of all corrections and
adjustment to the allowance for loan and lease or credit
losses that were made in any amended report(s) for the
previous calendar year-end. In the year of adoption of
ASU 2016-13, institutions should report a zero balance
for columns B and C.
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Schedule RI-B

Line Item 2 Recoveries.
Include recoveries of amounts previously charged off
against the four allowance accounts.

Line Item 6 Balance at end of current period.
Report the sum of items 1, 2, 3, and 4, minus item 5.
The amount reported in column A must equal the
amount reported in Schedule RC, item 4(b).

Line Item 3 Provisions.
This item corresponds with provisions, Items 4(a) and
4(b) of Schedule RI. If any amount is negative, enclose
it in parentheses.

Memoranda

Line Item 4 Adjustments, net.
Report the net cumulative effect of all corrections and
adjustments made in any amended report(s) to the
amount originally reported as the ending balance of
the allowances in this report for the previous year-end
period. Such adjustments would include changes to the
reserves caused by mergers or acquisitions and any
transfers between the four reserves authorized by Subpart D of Federal Reserve Regulation K and any
related guidelines, letters, instructions issued by the
Federal Reserve, or any additional allowances required
upon or subsequent to the adoption of ASU 2016-13.
Line Item 5 Less: charge-offs.
Enter in the appropriate column the amount of gross
charge-offs on financial assets and for transfer risk
purposes during the period.

Memoranda items 1 and 2 are only to be
completed by institutions that have adopted
ASU 2016-13.
Line Item M1 Provisions for credit losses on other
financial assets measured at amortized cost (not
included in item 3 above).
Report in this line item provisions related to allowances
for credit losses on financial assets measured at amortized cost, included in Schedule RI, item 4(a), other
than loans, leases, held-to-maturity debt securities, and
available-for-sale debt securities.
Line Item M2 Allowances for credit losses on other
financial assets measured at amortized cost (not
included in item 6 above).
Report in this line item total allowances related to
credit losses on financial assets measured at amortized
cost other than loans, leases, held-to-maturity debt
securities, and available-for-sale debt securities that are
associated with the provisions reported in Memorandum item 1, above.

RI-B-2
March 2019

FR 2886b

LINE ITEM INSTRUCTIONS FOR

Balance Sheet for Edge and Agreement
Corporations
Schedule RC

Due to the staggered adoption dates of ASU 2016-13,
which governs the accounting for credit losses, revisions to schedule titles resulting from the change in
accounting for specific financial assets have not been
changed and will not be reflected in the report forms
until March 31, 2021. However, the instructions have
been updated to accommodate institutions that have
adopted the Standard.

Assets
Detailed definitions of certain asset items will be found
in the instructions pertaining to the schedules referred
to under those items. Items 1 through 9 should exclude
any transactions with related organizations. Such
transactions should be reported gross and reported in
either Item 10 or 20.
Line Item 1 Cash and balances due from depository
institutions.
Report the amount of currency and coin, cash items in
process of collection and balances with depository
institutions and central banks, (Schedule RC-A,
Item 5). Refer to the instructions for Schedule RC-A
for further guidance.

and drawn on, or payable at or through, another
depository institution either on a zero-balance account
or on an account that is not routinely maintained with
sufficient balances to cover checks or drafts drawn in
the normal course of business during the period until
the amount of the checks or drafts is remitted to the
other depository institution (in which case, report the
funds received or held in connection with such checks
or drafts as deposits in Schedule RC-E until the funds
are remitted).
Line Item 1(b) Interest-bearing balances.
Report the total of all interest-bearing balances due
from depository institutions and foreign central banks
that are held in offices of the corporation or its consolidated subsidiaries. Include balances due from Federal
Reserve Banks (including reserve, excess, and clearing
balances), commercial banks in the U.S., other depository institutions in the U.S., Federal Home Loan
Banks, banks in foreign countries, and foreign central
banks. Include the fair value of interest-bearing balances due from depository institutions that are
accounted for at fair value under a fair value option.
Line Item 2 Securities:

Line Item 1(a) Noninterest-bearing balances and
currency and coin.
Report the total of all noninterest-bearing balances
due from depository institutions, currency and coin,
cash items in process of collection, and unposted debits. For purposes of this report, the consolidated corporation’s overdrafts on deposit accounts it holds with
other depository institutions that are not consolidated
on the reporting corporation’s FR 2886b (i.e., its “due
from” accounts) are to be reported as borrowings in
Schedule RC, item 15, except overdrafts arising in connection with checks or drafts drawn by subsidiary
depository institutions of the reporting corporation

Line Item 2(a) Held-to-maturity securities, net of
allowance for credit losses.
Institutions that have not adopted ASU 2016-13 must
report the amount from Schedule RC-B, item 4, column A, “Total Amortized Cost.”
Institutions that have adopted ASU 2016-13 must
report the amortized cost net of allowance for credit
losses. The amount reported in this item must equal the
amount reported in Schedule RC-B, item 4, column A,
“Total Amortized Cost” less the amount of the allowances for credit losses reported in Schedule RI-B,
RC-1

FR 2886b

March 2019

Schedule RC

item 6, column B, the balance end of current period for
“Held-to-maturity debt securities.”
Line Item 2(b) Available-for-sale securities not held
for trading.
Institutions must report the amount from Schedule RC-B, item 4, column D, “Total Fair Value,”
regardless of whether they have adopted ASU 2016-13.
Institutions that have adopted ASU 2016-01 should
only report available-for-sale debt securities not held
for trading.
NOTE: Item 2.c is to be completed only by institutions
that have adopted FASB Accounting Standards
Update No. 2016-01 (ASU 2016-01), which includes
provisions governing the accounting for investments in
equity securities, including investment in mutual funds,
and eliminates the concept of available-for-sale equity
securities. ASU 2016-01 requires holdings of equity
securities (except those accounted for under the equity
method or that result in consolidation), including
other ownership interests (such as partnerships, unincorporated joint ventures, and limited liability companies), to be measured at fair value with changes in the
fair value recognized through net income. However, an
institution may choose to measure equity securities
and other equity investments that do not have readily
determinable fair values at cost minus impairment, if
any, plus or minus changes resulting from observable
price changes in orderly transactions for the identical
or a similar investment of the same issuer.
Institutions that have not adopted ASU 2016-01
should leave item 2.c blank and report their holdings of
equity securities with readily determinable fair values
not held for trading as available-for-sale equity securities in Schedule RC-B, item 3, and in Schedule RC,
item 2.b.
For institutions that are public business entities, as
defined in U.S. GAAP, ASU 2016-01 is effective for
fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. For
example, an institution with a calendar year fiscal year
that is a public business entity must begin to apply
ASU 2016-01 in its FR 2886b for March 31, 2019. For
all other institutions, ASU 2016-01 is effective for fiscal
years beginning after December 15, 2018, and interim
periods within fiscal years beginning after December 15, 2019. For example, an institution with a calen-

dar year fiscal year that is not a public business entity
must begin to apply ASU 2016-01 in its FR 2886b for
December 31, 2019. Early application of ASU 2016-01
is permitted for all institutions that are not public business entities as of fiscal years beginning after December 15, 2017, including interim periods within those
fiscal years.
Line Item 2(c) Equity securities with readily
determinable fair values not held for trading.
Report the fair value of all investments in mutual funds
and other equity securities (as defined in ASC Topic
321, Investments-Equity Securities) with readily determinable fair values that are not held for trading. Such
securities include, but are not limited to, money market
mutual funds, mutual funds that invest solely in U.S.
Government securities, common stock, and perpetual
preferred stock. Perpetual preferred stock does not
have a stated maturity date and cannot be redeemed at
the option of the investor, although it may be redeemable at the option of the issuer.
According to ASC Topic 321, the fair value of an
equity security is readily determinable if sales prices or
bid-and-asked quotations are currently available on a
securities exchange registered with the U.S. Securities
and Exchange Commission (SEC) or in the over-thecounter market, provided that those prices or quotations for the over-the-counter market are publicly
reported by the National Association of Securities
Dealers Automated Quotations systems or by OTC
Markets Group Inc. (“Restricted stock” meets that
definition if the restriction terminates within one year.)
The fair value of an equity security traded only in a
foreign market is readily determinable if that foreign
market is of a breadth and scope comparable to one of
the U.S. markets referred to above. The fair value of an
investment in a mutual fund (or in a structure similar
to a mutual fund, i.e., a limited partnership or a venture capital entity) is readily determinable if the fair
value per share (unit) is determined and published and
is the basis for current transactions.
Investments in mutual funds and other equity securities with readily determinable fair values may have
been purchased by the reporting institution or
acquired for debts previously contracted.
Include in this item common stock and perpetual preferred stock of the Federal National Mortgage Asso-

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ciation (Fannie Mae), common stock and perpetual
preferred stock of the Federal Home Loan Mortgage
Corporation (Freddie Mac), Class A voting and Class
C non-voting common stock of the Federal Agricultural Mortgage Corporation (Farmer Mac), and common and preferred stock of SLM Corporation (the
private-sector successor to the Student Loan Marketing Association).
Exclude from equity securities with readily determinable fair values not held for trading:
(1) Paid-in stock of a Federal Reserve Bank (report
as an equity investment without a readily determinable fair value in Schedule RC, item 8).
(2) Stock of a Federal Home Loan Bank (report as
an equity investment without a readily determinable fair value in Schedule RC, item 8).
(3) Common and preferred stocks that do not have
readily determinable fair values, such as stock of
bankers' banks and Class B voting common stock
of the Federal Agricultural Mortgage Corporation (Farmer Mac) (report in Schedule RC,
item 8).
(4) Preferred stock that by its terms either must be
redeemed by the issuing enterprise or is redeemable at the option of the investor (i.e., redeemable
or limited-life preferred stock), including trust
preferred securities subject to mandatory redemption (report such preferred stock as an other debt
security in Schedule RC-B, item 2).
(5) “Restricted stock,” i.e., equity securities for which
sale is restricted by governmental or contractual
requirement (other than in connection with being
pledged as collateral), except if that requirement
terminates within one year or if the holder has
the power by contract or otherwise to cause the
requirement to be met within one year (if the
restriction does not terminate within one year,
report “restricted stock” as an equity investment
without a readily determinable fair value in
Schedule RC, item 8).
(6) Participation certificates issued by a Federal
Intermediate Credit Bank, which represent nonvoting stock in the bank (report as an equity
investment without a readily determinable fair
value in Schedule RC, item 8).

(7) Minority interests held by the reporting institution in any companies not meeting the definition
of associated company (report as equity investments without readily determinable fair values in
Schedule RC, item 8), except minority holdings
that indirectly represent bank premises (report in
Schedule RC, item 6), or other real estate owned
(report in Schedule RC, item 8, provided that the
fair value of any capital stock representing the
minority interest is not readily determinable. (See
the Glossary entry for “subsidiaries” for the definition of associated company).
(8) Equity holdings in those corporate joint ventures
over which the reporting institution does not
exercise significant influence (report as equity
investments without readily determinable fair
value in Schedule RC, item 8), except equity holdings that indirectly represent bank premises
(report in Schedule RC, item 6) or other real
estate owned (report in Schedule RC, item 8). (See
the Glossary entry for “subsidiaries” for the definition of corporate joint venture).
(9) Holdings of capital stock of and investments in
unconsolidated subsidiaries, associated companies, and those corporate joint ventures over
which the reporting bank exercises significant
influence (report in Schedule RC, item 8).
Line Item 3 Federal funds sold and securities purchased
under agreements to resell.
Domestic offices and IBFs should include the following
in this item:
(1) All transactions involving the disposal of immediately available funds for one business day or
undercontinuing contract (defined below) regardless of the nature of the transaction or the collateral involved;
(2) Other security resale agreements that mature in
more than one business day, other than securities
purchased under resale (reverse purchase) agreements to maturity; and
(3) Purchases of participation in pools of securities
that mature in more than one business day.
For institutions that have adopted ASU 2016-13, the
amount reported in this item must be net of any applicable allowance for credit losses.
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Exclude the following:
(1) Due bills purchased and similar instruments,
whether collateralized or uncollateralized (to be
treated as a loan and reported in the appropriate
item of Schedule RC-C);
(2) Sales of so-called “term federal funds” (i.e., sales
of immediately available funds with a maturity of
more than one business day), other than the security resale agreements specified above (to be
reported in Item 4(a));
(3) Securities purchased under agreements to resell
by foreign branches of the reporting corporation
and “Federal funds sold” by the corporation’s
foreign branches to banks in the U.S. (to be
reported in Schedule RC-C); and
(4) So-called yield maintenance dollar repurchase
agreements.
See entry for Federal Funds Transactions in the
Definitions section for definitions of various terms that
are used in the above instructions for Asset Item 3.
Line Item 4 Loans and lease financing receivables, net.
Report in this item all loans, including real estate loans,
commercial and industrial loans, loans to individuals,
and loans to foreign governments and official
institutions.
Refer to the instructions for Schedule RC-C for further
guidance.
Line Item 4(a) Loans and leases, held for investment
and held for sale.
This item should be reported net of any applicable allocated transfer risk reserve.
Report the amount from Schedule RC-C, Item 7.
Line Item 4(b) Allowance for loan and lease losses.
Report the amount of allowance for possible losses on
loans and leases or, for institutions that have adopted
ASU 2016-13, the allowance for credit losses on loans
and leases (Schedule RI-B, Item 6, Column A).
This amount is determined as of the end of each
reporting period when the management of an accrual
basis corporation evaluates the collectibility of the
portfolio of loans and lease financing receivables to

bring the “Allowance for loan and lease losses”
(“allowance”), by means of a charge or credit to the
“Provision for loan and lease losses” (“provision”), to a
level adequate to absorb anticipated losses. Any recoveries during the reporting period should be credited to
the allowance, and any charge-offs should be charged
to the allowance. Under no circumstances can loan and
lease losses be charged directly to “Undivided profits
and capital reserves.”
The “Allowance for loan and lease losses” must never
have a debit balance. If losses charged off exceed the
amount of the allowance, a provision sufficient to
restore the allowance to an adequate level must be
charged to expense on the income statement immediately. A corporation shall not increase the allowance
account by transferring an amount from undivided
profits or any segregation thereof to the “Allowance
for loan and lease losses.”
The amount of the loss to be recognized on a loan or
lease includes the difference between the current fair
value of the assets (or fair value less cost to sell for long
lived assets) received in a foreclosure or similar settlement and the carrying value of the loan or lease on the
balance sheet. Such a loss shall be charged to the allowance at the time of foreclosure or repossession.
After foreclosure, the asset must be carried at the lower
of (1) fair value of the asset minus the estimated costs
to sell the asset, or (2) the cost of the asset (as defined
in the preceding paragraph). Any additional losses in
value and any gain or loss from the sale or disposition
of the asset is not to be reported as a loan or lease loss
or recovery and shall not be debited or credited to the
“Allowance for loan and lease losses.” Such additional
declines in value and the gain or loss from the sale or
disposition shall be reported net on Schedule RI as
Item 5(a)(6) “Other” or Item 7(a)(3), “Other noninterest expense,” as appropriate.
A corporation that does not have an allowance (i.e.,
that reports on a cash basis and that has not voluntarily established an allowance) must account for loan
and lease losses on an actual net charge-off basis. The
management of such a corporation must evaluate the
collectibility of the loan portfolio as of the end of each
quarter and charge off all known losses at that time.
To the extent that the bad debt deduction for tax purposes in any year is greater than or less than the “Provi-

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sion for loan and lease losses” for that year, the difference is referred to as a timing difference. The tax effect
of such a timing difference shall be accounted for and
reported as a deferred income tax credit or debit component of Item 9, “Applicable income taxes,” in Schedule RI and also flows through to the net deferred
income tax account which is reported in “Other liabilities,” Item 18, if a credit balance, or in “Other assets,”
Item 8, if a debit balance. Any difference between the
balance of the “Allowance for loan and lease losses,”
Item 4(b) and the balance of the reserve for bad debts
for tax purposes can be eliminated only through subsequent differences between the tax bad debt deduction
and the “Provision for loan and lease losses,”
Item 4(a) in Schedule RI (i.e., a reversal of the timing
difference). For example, an income statement provision that exceeds the bad debt deduction (to be taken
for tax purposes for the same year) by the excess of the
balance of the tax bad debt reserve over the balance of
the allowance as of the beginning of the year, will give
rise to an income tax effect that eliminates the deferred
income taxes associated with the aggregate timing differences from previous years.
Line Item 4(c) Not applicable.
Line Item 4(d) Loans and leases, held for investment
and held for sale.
Subtract 4(b) from 4(a).
Line Item 5 Trading assets.
Report the value of all assets held in the organization’s
trading accounts. Report all assets and other financial
instruments held in the organization’s trading accounts
consistently at fair value (or, if appropriate, at the
lower of cost or market). Such assets are generally held
for only a short period of time. Short sales of securities
or other assets and futures or other types of forward
transactions involving assets held in a trading account
are not to be reflected in the trading account nor netted
against trading account positions. Report these short
positions in Item 14, “Trading Liabilities.” Trading
assets also include the amount of revaluation gains
(that is, assets) from the “marking to market” of interest rate, foreign exchange rate, and other off-balancesheet commodity and equity contracts held for trading
purposes. Refer to the FFIEC 031 instructions and
glossary for further information.

Line Item 6 Premises and fixed assets (including
capitalized leases).
Report the book value, less accumulated depreciation
or amortization, of all premises, equipment, furniture,
and fixtures purchased directly or acquired by means
of a capital lease. Refer to the FFIEC 031 instructions
for further information.
Line Item 7 Not applicable.
Line Item 8 Other assets.
Report the total carrying value of assets that cannot be
properly reported in any of the preceding items. Some
of the assets included in this item are the positive fair
value of derivative contracts held for purposes other
than trading, customers’ liability on deferred payment
letters of credit, equity securities and other equity
investments without readily determinable fair values,
furniture and equipment rented to others under operating leases (net of depreciation), accounts receivable,
income earned or accrued but not collected, prepaid
expenses, original art objects, margin accounts, gold,
balances with closed, inactive or liquidating institutions, and deferred tax debit balance. Institutions that
have adopted ASU 2016-13 should report financial
assets included in this item net of allowances.
An equity security does not have a readily determinable fair value if sales prices or bid-and-asked quotations are not currently available on a securities
exchange registered with the U.S. Securities and
Exchange Commission (SEC) or are not publicly
reported by the National Association of Securities
Dealers Automated Quotations systems or by OTC
Markets Group Inc. The fair value of an equity security traded only in a foreign market is not readily determinable if that foreign market is not of a breadth and
scope comparable to one of the U.S. markets referred
to above.
Equity investments that do not have readily determinable fair values may have been purchased by the reporting institution or acquired for debts previously
contracted.
For institutions that have not adopted FASB Accounting Standards Update No. 2016-01 (ASU 2016-01),
which includes provisions governing the accounting for
investments in equity securities (see the Note preceding
the instructions for Schedule RC, item 2.c), report
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equity securities and other equity investments without
readily determinable fair values at historical cost.
These equity securities are outside the scope of ASC
Topic 320, Investments-Debt Securities (formerly
FASB Statement No. 115, “Accounting for Certain
Investments in Debt and Equity Securities”).

accrued interest receivables on assets included in this
item, net of allowances. These institutions should
exclude accrued interest receivables that are reported
elsewhere on the balance sheet as part of a financial
asset's amortized cost.

For institutions that have adopted ASU 2016-01,
report equity securities and other equity investments
without readily determinable fair values at (i) fair value
or (ii) if chosen by the reporting institution for an individual equity investment that does not have a readily
determinable fair value, at cost minus impairment, if
any, plus or minus changes resulting from observable
price changes in orderly transactions for the identical
or a similar investment of the same issuer. These equity
securities are within the scope of ASC Topic 321,
Investments-Equity Securities, or ASC Topic 323,
Investments-Equity Method and Joint Ventures.

Line Item 9 Claims on nonrelated organizations.
This item is the sum of asset Items 1 through 8 above.

Although Federal Reserve Bank stock and Federal
Home Loan Bank stock do not have readily determinable fair values, they are outside the scope of ASC Topics 321 and 323. In accordance with ASC Subtopic
942-325, Financial Services-Depository and Lending Investments-Other, Federal Reserve Bank stock and
Federal Home Loan Bank stock are carried at cost and
evaluated for impairment.
Also include equity investments that represent 20 percent to 50 percent of the voting shares of an organization or over which the corporation exercises significant
influence using the equity method of accounting.
Under the equity method, the carrying value of the
corporation's investment in an investee is originally
recorded at cost but is adjusted periodically to record
as income the corporation's proportionate share of the
investee's earnings or losses and decreased by the
amount of any cash dividends or similar distributions
received from the investee.

Line Item 10 Gross claims on related organizations.
Include all credit extensions and balances with related
organizations, (Schedule RC-M, Item 3, Column A).
See the definition of related organizations in the
Definitions section. Do not net claims on related organizations with liabilities to related organizations.
For column B, IBF only, include gross claims on the
establishing Edge corporation.
Line Item 11 Total Assets.
This item is the sum of Items 9 and 10.

Liabilities
Items 12 through 18 should exclude any liabilities to
related organizations. Such amounts should be
reported in Item 20, “Gross liabilities to related
organizations.”

Report the amount of customers’ liabilities to the
reporting office on drafts and bills of exchange that
have been accepted by this office, or by others for its
account, and are outstanding. (See the Definitions section for a detailed discussion of the treatment of
acceptances.) Also include other real estate owned,
which is not reported in Item 6 above.

Line Item 12 Deposits.
Include as deposits (1) those liabilities readily
identifiable by name and definition as deposits, (2) all
liabilities identical to those described under Schedule RC-E, but having different names in foreign countries, (3) liabilities that owing to law, custom, or banking practice in foreign countries have characteristics
analogous to those defined in Schedule RC-E, and
(4) every other liability treated as a deposit by law, custom or banking practice in the country in which the
liability is booked. Any nondeposit borrowing should
be reported as a borrowing in Liabilities, Item 15,
“Other borrowed money” or other liabilities item, as
appropriate.

Institutions that have adopted ASU 2016-13, which
governs the accounting for credit losses, should include

If it is unclear whether a liability is a deposit or borrowing, report the liability as a deposit.

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Line Item 12(a) Total noninterest-bearing deposits.
Report the total of all noninterest-bearing deposits
included in Schedule RC-E. Noninterest-bearing
deposits consist of deposit accounts on which the issuing depository institution makes no payment to or for
the account of any depositor as compensation for the
use of funds constituting a deposit. An institution’s
absorption of expenses incident to providing a normal
banking function or its forbearance from charging a
fee in connection with such a service is not considered a
payment of interest.
Noninterest-bearing deposit accounts include
(i) matured time deposits that are not automatically
renewable (unless the deposit agreement provides for
the funds to be transferred at maturity to another type
of account) and (ii) deposits with zero percent stated
interest rate that are issued at face value.
Line Item 12(b) Total interest-bearing deposits.
Report the total of all interest-bearing deposits
included in Schedule RC-E. Interest-bearing deposits
consist of deposit accounts on which the issuing
depository institution makes any payment to or for the
account of any depositor as compensation for the use
of funds constituting a deposit. Such compensation
may be in the form of cash, merchandise, or property
or as a credit to an account. An institution’s absorption of expenses incident to providing a normal banking function or its forbearance from charging a fee in
connection with such a service is not considered a payment of interest.
Deposits with a zero percent interest rate that are
issued on a discount basis are to be treated as interestbearing. Deposit accounts on which the interest rate is
periodically adjusted in response to changes in market
interest rates and other factors should be reported as
interest-bearing even if the rate has been reduced to
zero, provided the interest rate on these accounts can
be increased as market conditions change.
Line Item 13 Federal funds purchased and securities
sold under agreements to repurchase.
Domestic offices and IBFs should include the following
in this item:
(1) All transactions involving the receipt of immediately available funds for one business day only, or

under continuing contract regardless of the nature
of the transaction or the collateral involved;
(2) All securities sold under agreements to repurchase, and similar transactions, that mature in
more than one business day (other than securities
sold under repurchase agreements to maturity); and
(3) All liabilities representing sales of participation in
pools of securities that mature in more than one
business day.
Exclude the following:
(1) Due bills issued and similar instruments, whether
collateralized or uncollateralized (to be treated as
a borrowing and reported in Item 15, “Other borrowed money;”)
(2) Purchase of so-called “term federal funds” (i.e.,
purchases of immediately available funds with a
maturity of more than one business day) other
than security repurchase agreements specified
above (to be reported in Item 15, “Other borrowed money;”)
(3) Securities sold under agreements to repurchase by
foreign branches of the reporting corporation
and “Federal funds purchased” from banks in the
U.S. by foreign branches of the corporation (to be
reported in Item 15, “Other borrowed
money;”) and
(4) So-called yield maintenance dollar repurchase
agreement.
See entry for Federal Funds Transactions in the
Definitions section for definitions of various terms that
are used in the above instructions for Liability Item 13.
Line Item 14 Trading liabilities.
Report the amount of liabilities from the reporting
organization’s trading activities. Include liabilities
resulting from sales of assets that the reporting bank
does not own (see FFIEC 031 Glossary entry for
“short position”) and revaluation losses from the
“marking to market” (or the “lower of cost or market”) of interest rate, foreign exchange rate, and other
off-balance sheet commodity and equity contracts into
which the reporting bank has entered for trading,
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poses. Refer to the FFIEC 031 instructions for further
information.
Line Item 15 Other borrowed money (including
mortgage indebtedness and obligation under capital
leases).
Report the total amount borrowed by the reporting
corporation on its promissory notes, on notes and bills
rediscounted, on loans or other assets sold with
recourse or with the reporting corporation’s endorsement or guarantee, on due bills issued, on assets sold
that the corporation did not own, or on any other obligation for the purpose of borrowing money. Also
include any mortgages, liens, or capitalized lease property. Include securities sold under repurchase agreements by foreign branches of the corporation, unless
legally defined as deposits in the country where the
liability is booked.

section for a detailed discussion of the treatment of
acceptances.) Institutions that have adopted ASU
2016-13 should exclude allowances for credit losses on
off-balance sheet exposures that are unconditionally
cancellable.
Line Item 19 Liabilities to nonrelated organizations.
This item is the sum of liability Items 12 through 18
above.
Line Item 20 Gross liabilities to related organizations.
Report the amounts of all liabilities to related organizations, (Schedule RC-M, Item 3, Column B). See the
definition of related organizations in the Definitions
section. Do not net liabilities to related organizations
against claims on related organizations. For column B,
IBF only, include gross liabilities on the establishing
Edge corporation.

Line Item 16 Not applicable.

Equity Capital

Line Item 17 Subordinated notes and debentures.
Report the amount of outstanding subordinated notes
and debentures (including mandatory convertible
debt).

Equity capital represents the sum of capital stock, surplus, undivided profits, and various reserve accounts.
Corporations with branches should report all equity
capital items, including any undivided profits or translations adjustments of branches, in the report filed by
the head office. Any claims of the head office on its
branches, including any unremitted earnings of the
branches, should be included in Schedule RC-M.

Line Item 18 Other liabilities.
Enter the total of any liability to nonrelated organizations that cannot be properly reported in Items 12
through 17 above. Included here are such items as the
negative fair value of derivative contracts held for purposes other than trading, amount of accrued and
unpaid expenses, net deferred income taxes, dividends
declared but not yet payable, liability for deferred payment letters of credit, deferred gains on financial contracts, unamortized loan fees (except those that are
yield-related), and others not properly reported above.
Report the amount of unmatured drafts and bills of
exchange accepted by the corporation or by other institutions for its account that are outstanding. Acceptances acquired by the reporter through purchase or
discount and held as of the report date should be
excluded and reported as loans in Assets, Item 4,
“Loans and lease financing receivables, net;” and
included in Schedule RC-C. Liabilities for letters of
credit issued for money or its equivalent should be
reported as deposits. Participation of acceptances does
not reduce the accepting Edge’s obligation to honor
the full amount of the acceptance. (See the Definitions

Line Item 21 Stock.
Report the total par value of the capital stock, both
common and preferred, or its equivalent, issued by the
corporation and outstanding.
Line Item 22 Surplus.
Enter the net amount formally transferred to or paid
into the surplus account or its equivalent plus any
amount received for preferred or common stock in
excess of its par value on or before the date of the
report.
Line Item 23 Retained earnings.
Report the total amount of the corporation’s retained
earnings (undivided profits) after transfers of net
income, dividend distributions, transfers to surplus,
and any other appropriate reductions. Also include any
reserves for contingencies and other capital reserves,
such as reserves for undeclared dividends or dividends

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payable in capital stock, reserves for retirement of preferred capital notes or dividend profits, and any reserve
for contingencies. This last item represents amounts set
aside for possible unforeseen or indeterminate liabilities not otherwise reflected on the corporation’s books
and not covered by insurance—including, for example,
amounts reserved for possible losses resulting from
lawsuits, possible default on obligations on which the
reporting organization is contingently liable, or other
potential claims against the corporation. A reserve for
contingencies should not include any element of
known loss or losses, the amount of which can be estimated with reasonable accuracy.
Line Item 24 Accumulated other comprehensive
income.
Report the accumulated balance of other comprehensive income in accordance with ASC Subtopic 220-10,
Comprehensive Income—Overall (formerly FASB
Statement No. 130, Reporting Comprehensive Income).
“Other comprehensive income” refers to revenues,
expenses, gains, and losses that under generally
accepted accounting principles are included in comprehensive income but excluded from net income. Include
in this item net unrealized holding gains (losses) on
available-for-sale securities, accumulated net gains
(losses) on cash flow hedges, cumulative foreign currency translation adjustments, minimum pension
liability adjustment (see FFIEC 031 Schedule RC,
Item 26(b)).
Line Item 25 Other equity capital components.
Report the carrying value of any treasury stock and of
any unearned Employee Stock Ownership Plan
(ESOP) shares, which under generally accepted
accounting principles are reported in a contra-equity
account on the balance sheet. For further information,
see the FFIEC 031 Glossary entry for “treasury stock,”
and ASC Subtopic 718-40, Compensation-Stock
Compensation—Employee Stock Ownership Plans
(formerly AICPA Statement of Position 93-6, Employers’ Accounting for Employee Stock Ownership Plans).
Line Item 26 Total equity capital.
Enter the sum of Items 21 through 25.

Line Item 27 Total liabilities and equity capital.
Enter the sum of Items 19, 20, and 26.

Memorandum to Balance Sheet:
Line Item M1 Assets under the reporting Edge and
agreement corporation’s management in proprietary
mutual funds and annuities.
Report the amount of assets (stated in U.S. dollars)
held by mutual funds and annuities as of the report
date for which the reporting Edge and agreement corporation or a subsidiary of the corporation acts as
investment adviser. A general description of a proprietary product is included in the instructions to
FFIEC 031 Schedule RC-M, item 6. Proprietary
mutual funds and annuities are typically created by
large banking organizations and offered to customers
of the banking organization’s subisidiaries. If neither
the Edge and agreement corporation nor any subisidiary of the corporation acts as investment adviser for a
mutual fund or annuity, report a zero or the word
“none” in this item.
Memoranda items 2(a) and 2(b) are to be completed
by all Edge and agreement corporations that have
elected to account for financial instruments or servicing
assets and liabilities at fair value under a fair value
option.
Memoranda items 2(a) and 2(b) are to be completed by
all Edge and agreement corporations that have
adopted ASC Topic 820, Fair Value Measurements
and Disclosures (formerly FASB Statement No. 157,
Fair Value Measurements), and have elected to report
certain assets and liabilities at fair value with changes
in fair value recognized in earnings in accordance with
U.S. generally accepted accounting principles (GAAP)
(i.e., ASC Subtopic 825-10, Financial Instruments—
Overall (formerly FASB Statement No. 159, The Fair
Value Option for Financial Assets and Financial Liabilities); ASC Subtopic 815-15, Derivatives and
Hedging—Embedded Derivatives (formerly FASB
Statement No. 155, Accounting for Certain Hybrid
Financial Instruments); and ASC Subtopic 860-50,
Transfers and Servicing—Servicing Assets and Liabilities (formerly FASB Statement No. 156, Accounting for

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Servicing of Financial Assets)). This election is generally referred to as the fair value option.

under the fair value option that is included in Schedule RC, Balance Sheet.

Line item M2 Financial assets and liabilities measured
at fair value under a fair value option.

Line item M2(b) Total liabilities.
Report the total fair value of all liabilities that the Edge
or agreement corporation has elected to account for
under the fair value option that is included in Schedule RC, Balance Sheet.

Line item M2(a) Total assets.
Report the total fair value of all assets that the Edge or
agreement corporation has elected to account for

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LINE ITEM INSTRUCTIONS FOR

Cash and Balances Due From
Depository Institutions
Schedule RC-A

General Instructions
This schedule must be completed only by banking
Edge corporations and banking agreement
corporations.
This schedule has two columns for information on cash
and balances due from depository institutions. The
first column provides consolidated information on the
reporting office and its IBF. The second column provides information for only the IBF. For purposes of
this report, deposit accounts “due from” other depository institutions that are overdrawn should be reported
as borrowings and included in Schedule RC, Item 15,
“Other borrowed money.” Exclude claims on related
organizations and assets held in trading accounts.

Line Item Instructions
Line Item 1 Cash items in process of collection,
unposted debits, and currency and coin.
Report cash, cash items in the process of collection,
and unposted debits as defined below, including such
balances booked in the IBF of the reporting office.
Cash is the total of all currency and coin owned and
held by the reporting organization and local currency
and coin in transit to or from the central bank or its
equivalent in the country in which the reporting organization is domiciled.
Cash items in the process of collection include:
(1) Checks in the process of collection, drawn on
banking institutions1 and payable immediately
upon presentation, including checks already forwarded for collection and checks on hand which
will be presented for payment or forwarded for
1. Institutions which, by law or accepted practice in the country in
which domiciled, accept deposits as a significant part of their business.

collection on the following business day in the
country where the reporting office which is clearing or collecting the check or draft is located.
This includes checks or drafts that have been
deposited with the reporting bank’s correspondent and for which the reporting bank has
already been given credit, but for which the
amount credited is not subject to immediate withdrawal (“ledger credit” items);
(2) Checks or warrants drawn on the government
(federal government equivalent) of the country in
which the reporting office is domiciled and which
are in the process of collection;
(3) Such other items in process of collection, payable
immediately upon presentation, as are customarily cleared or collected as cash items;
(4) Checks drawn on another depository institution
and which have been forwarded for collection to
other offices or branches of the reporter;
(5) Amounts credited to deposit accounts in connection with automatic payment arrangements where
such credits are made one business day prior to
the payment date to ensure the availability of
funds on the payment date;
(6) Commodity or bill-of-lading drafts payable
immediately upon presentation in the country in
which the reporting office that is handling the
drafts is located.
Unposted debits are defined as cash items in the
reporting corporation’s possession drawn on itself that
are chargeable, but have not yet been charged, against
deposit liabilities on the general ledger at the close of
business on a given day. Unposted debits do not
include items that have been reflected in deposit
accounts on the General Ledger or a balance sheet
RC-A-1

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Schedule RC-A

even though they may not have been debited to individual deposit accounts.
Where allowed by statute or written agreement, items
payable at or through the reporting corporation may,
at the discretion of the reporter, be immediately
charged against the deposits of the drawer. Such items
may be regarded as drawn on the reporting organization and reported as unposted debits when they have
been paid or credited but have not yet been charged
against deposit liabilities at the close of business on a
given date.
Exclude the following from cash items in the process of
collection:
(1) Cash items for which the reporting corporation
has already received credit provided that the
funds on deposit are subject to immediate withdrawal (include in Items 2, 3, or 4 below);
(2) Items handled as noncash collections not payable
immediately on presentation (to be reported in
Schedule RC, Item 8, “Other assets”);
(3) Commodity or bill-of-lading drafts payable upon
arrival of goods against which the draft was
drawn, whether or not deposit credit has been
given to a customer. (If deposit credit has been
given, such drafts should be reported as loans in
the appropriate item of Schedule RC-C; if the
drafts were received on a collection basis, they
should be excluded entirely from the reporting
corporation’s statement until the funds have actually been collected.)
Line Item 2 Balances due from depository institutions
in the U.S.
Report demand, savings, and time balances with offices
of depository institutions domiciled in the U.S.,
including balances due from commercial banks in the
U.S., U.S. branches and agencies of foreign banks,
New York State Article XII investment companies,
savings and loan associations and mutual stock savings
banks, and other Edge and agreement corporations for
which the reporting corporation has received credit.

See the Definitions section for a discussion of the
reporting of reciprocal balances. Also, see the
Definitions section for a discussion of pass-through
balances relating to maintenance of required reserves
on deposits, and for a discussion of excess balance
accounts and the reporting treatment if the reporting
corporation is an agent for an excess balance account
at a Federal Reserve Bank. Exclude balances for which
the corporation has not yet received credit and balances representing checks or drafts for which immediate credit has been given but which are not subject to
immediate withdrawal (reported in Item 1, “Cash items
in process of collection”).
Line Item 3 Balances due from banks in foreign
countries and foreign central banks.
Report all balances due from banking offices located
outside the United States, including foreign branches
of U.S. banks and foreign central banks. Do not
include balances due from U.S. branches and agencies
of foreign banks. Also, see the Definitions section for a
discussion of the reporting of reciprocal balances.
Exclude any balances held in the reporting office’s
trading account.
Line Item 4 Balances due from Federal Reserve Banks.
Report the total balances with Federal Reserve Banks.
This amount includes required reserve, excess, and
clearing balances. Include the amount of reserve balances actually passed through to a Federal Reserve
Bank on behalf of its respondent depository institutions. If the reporting corporation is an agent for an
excess balance account at a Federal Reserve Bank, the
balances in the excess balance account should not be
reflected as an asset or a liability on the reporting
bank’s balance sheet and should not be reported in this
item. (See the Definitions section for “excess balance
account” and “pass-through reserve balances.”)
Line Item 5 Total.
Enter the total of Items 1 through 4 above. This total
should equal the sum of Schedule RC, Items 1(a) and
1(b).

RC-A-2
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FR 2886b

LINE ITEM INSTRUCTIONS FOR

Securities
Schedule RC-B

General Instructions
This schedule must be completed only by banking
Edge corporations and banking agreement
corporations.
ASC Topic 320, Investments-Debt and Equity Securities (formerly FASB Statement No. 115, Accounting for
Certain Investments in Debt and Equity Securities)
requires depository institutions to divide their securities holdings among three categories: held-to-maturity,
available-for-sale, and trading. The accounting standard provides a different accounting treatment for each
category. Under ASC Topic 320, only those debt securities for which an institution has the positive intent
and ability to hold to maturity may be included in the
held-to- maturity account, and the institution would
continue to account for these debt securities at amortized cost. For institutions that have adopted ASU
2016-13, the allowance for credit losses should not be
deducted from amortized cost amounts reported in
this schedule. Institutions should continue reporting
the amortized cost of held-to-maturity and availablefor-sale securities in Schedule RC-B gross of their
related allowances for credit losses.

reported at fair value. Any unrealized appreciation or
depreciation in the value of securities available for sale
is to be reported directly as a separate component of
equity capital. Thus, unrealized changes in these securities’ value will have no effect on the reported earnings
of the institution.
This schedule has four columns for information on
securities: two columns for held-to-maturity securities
and two columns for available-for-sale securities.
Report the amortized cost and the current fair value of
held-to- maturity securities in columns A and B,
respectively. Report the amortized cost and current fair
value of available-for-sale securities in columns C and
D, respectively. Report information on equity securities
with readily determinable fair values in the columns for
available-for-sale securities only (columns C and D).
For equity securities with readily determinable fair
values, report historical cost (not amortized cost) in
column C and fair value in column D. The unrealized
appreciation or depreciation in the corporation’s
available-for-sale debt and equity securities with readily determinable fair values as of the report date, net of
tax effect, should be reported in Schedule RC, Item 24,
“Accumulated other comprehensive income.”

Trading securities are those debt and equity securities
that an institution buys and holds principally for the
purpose of selling in the near term. Trading securities
will continue to be reported at fair value (i.e., generally
market value) with unrealized changes in value (appreciation and depreciation) reported directly in the
income statement as a part of the organization’s
earnings.

Exclude all securities held in trading accounts, and
report them in Schedule RC, Item 5, “Trading Assets.”
Also exclude all equity investments without readily
determinable fair values, as well as equity investments
that represent 20 percent to 50 percent of the voting
shares of an organization using the equity method of
accounting, and report them in Schedule RC, Item 8,
“Other Assets.”

Securities in the available-for-sale category are defined
as those securities for which the organization does not
have the positive intent and ability to hold to maturity,
yet does not intend to trade actively as part of its trading account. Available-for-sale securities must be

When completing reports for U.S. offices, include securities that have been sold under repurchase agreements
since, for purposes of this report, these securities are
treated as collateral for financial transactions and not
as sales. The transactions arising from security RPs
RC-B-1

FR 2886b

March 2019

Schedule RC-B

should be reported as liabilities in Schedule RC,
Item 13. Similarly, do not include securities that have
been purchased under resale agreements, which are to
be reported as assets in Schedule RC, Item 3.
Include all securities included in a pool in which participation is sold. The proceeds from the participation
sales should be reflected in Schedule RC, Item 13,
“Federal funds purchased and securities sold under
agreements to repurchase.” Corporations that buy participations in pooled securities should report the purchase in Schedule RC, Item 3, “Federal funds sold and
securities purchased under agreements to resell.”
Include all securities pledged, lent, or sold “short,” and
securities purchased but not yet delivered, but do not
include securities borrowed or due bills acquired. Do
not report any futures contracts to buy or sell securities
until the actual transfer of securities occurs. Securities
should be reflected using trade date accounting.

Line Item Instructions
Line Item 1 Securities of all governments and official
institutions.
Include the value of U.S. government obligations,
direct and guaranteed, and the value of the direct obligations of any entity other than the U.S. government,
either foreign or U.S., that has the power to levy taxes
or is otherwise considered to be a public borrower or
“official institution.” (See FFIEC 031 Glossary entry
for “Foreign Governments and Official Institutions.”)
Line Item 2 Other debt securities.
Report the value of all other debt securities, including
state and local government securities. Also include all
holdings of commercial paper other than for trading
purposes.
NOTE: Item 3 is to be completed only by institutions
that have not adopted FASB Accounting Standards
Update No. 2016-01 (ASU 2016-01), which includes
provisions governing the accounting for investments in
equity securities, including investment in mutual funds,
and eliminates the concept of available-for-sale equity
securities. ASU 2016-01 requires holdings of equity
securities with readily determinable fair values (except
those accounted for under the equity method or that
result in consolidation) to be measured at fair value

with changes in the fair value recognized through net
income.
Institutions that have adopted ASU 2016-01 should
leave item 3 blank and report their holdings of equity
securities with readily determinable fair values not held
for trading in Schedule RC, item 2.c.
For institutions that are public business entities, as
defined in U.S. GAAP, ASU 2016-01 is effective for
fiscal years beginning after December 15, 2017, including interim periods within those fiscal years. For
example, an institution with a calendar year fiscal year
that is a public business entity must begin to apply
ASU 2016-01 in its FR 2886b for March 31, 2019. For
all other institutions, ASU 2016-01 is effective for fiscal
years beginning after December 15, 2018, and interim
periods within fiscal years beginning after December 15, 2019. For example, an institution with a calendar year fiscal year that is not a public business entity
must begin to apply ASU 2016-01 in its FR 2886b for
December 31, 2019. Early application of ASU 2016-01
is permitted for all institutions that are not public business entities as of fiscal years beginning after December 15, 2017, including interim periods within those
fiscal years.
Line Item 3 Equity interest in nonrelated
organizations.
Include the total value of all equity investments other
than those in related organizations, and other than
those that represent 20 percent to 50 percent of the
voting shares of an organization using the equity
method of accounting. Report equity investments representing less than 20 percent of the voting shares of
an organization in accordance with Statement 115 at
fair value. Include securities that have been sold under
repurchase agreements since, for purposes of this
report, these securities are treated as collateral for
financial transactions and not as sales. Report the
transactions arising from security RPs in Schedule RC,
Item 15, “Other borrowed money,” on the balance
sheet. Similarly, exclude securities that have been purchased under resale agreements, and report them in
Schedule RC, Item 4, “Loans and lease financing
receivables.” Report equity securities accounted for
under the equity method of accounting in Schedule RC, Item 8, “Other assets.”

RC-B-2
March 2019

FR 2886b

Schedule RC-B

Line Item 4 Total. Enter the sum of items 1 through 3.
For institutions that have adopted ASU 2016-13, the
total of column A must equal the amount reported in
Schedule RC, item 2.a, “Held-to-maturity securities”
less the allowance for credit losses reported in Schedule RI-B, item 6, column B, the balance end of current
period for “Held-to-maturity debt securities.” For

institutions that have not adopted ASU 2016-13, the
total of column A must equal Schedule RC, item 2.a.
Regardless of whether institutions have adopted ASU
2016-13, the total for column D must equal Schedule RC, item 2.b, “Available-for-sale securities.”

RC-B-3
FR 2886b

March 2019

LINE ITEM INSTRUCTIONS FOR

Loans and Lease Financing Receivables
Schedule RC-C

General Instructions
This schedule must be completed only by banking
Edge corporations and banking agreement
corporations.
This schedule has two columns for information on
loans and leases. The first column should include all
such balances of the reporting office, including the
IBF, while the second column includes balances of
only the IBF.
Report in this schedule the aggregate book value of all
loans and leases before deduction of any allowances
for losses. The allowance for losses is to be deducted
under Schedule RC, Item 4(b). The total of “loans and
leases,” Item 7 of this schedule, is to be reported net of
unearned income and allocated transfer risk reserve. To
the extent possible, the preferred treatment is to report
each specific loan category net of unearned income.
However, if the amounts entered in Items 1 through 5
include any unearned income, report in Item 6 of this
schedule the total of such unearned income included in
the reported loan categories.
For institutions that have adopted ASU 2016-13, the
allowance for loan and lease losses is the allowance for
credit losses on loans and leases. Institutions that have
adopted ASU 2016-13 should not deduct the allowance for credit losses on loans and leases from amounts
reported on this schedule.
Loans and leases are extensions of credit resulting
either from direct negotiation between lender and borrower or from the purchase of such assets from other
lenders. Loans include extensions of credit in the form
of promissory notes, acknowledgements of advance,
due bills, and similar obligations (written or oral), as
well as marketable instruments such as bankers acceptances. Report holdings of commercial paper other
than for trading purposes in Schedule RC-B, Item 2.

Report holding of commercial paper for trading purposes in Schedule RC, Item 5. Also report all loans and
leases held for trading purposes in Schedule RC,
Item 5.
For purposes of this report, both “unplanned” and
“planned” overdrafts are to be classified as loans in this
schedule. “Unplanned” overdrafts refer to advances of
credit that result when the reporting organization honors checks drawn against deposit accounts with inadequate balances, but has not contractually agreed in
advance to do so. Such overdrafts should be classified
in Item 5, “All other loans including lease financing”
except when the reporting corporation’s customer is a
domestic commercial bank or foreign bank. In that
case, unplanned overdrafts are to be classified in
Item 1, “Loans to commercial banks in the U.S.” or in
Item 2, “Loans to banks in foreign countries,” as
appropriate. “Planned” overdrafts, which are overdrafts to deposit accounts contractually agreed to in
advance, should be classified according to the organization’s customer in the appropriate items of Schedule RC-C. Refer to the section on the sale or purchase
of assets included in the Definitions section for a discussion of these two topics.
All assets classified in Schedule RC-C should remain
on the books of the reporting corporation until sold or
actually written off, even if on the report date they are
past due and collection is doubtful. Among the items
included in this schedule are the following:
(1) Acceptances of banks or other banking
corporations;
(2) Acceptances executed by or for the account of the
reporting corporation and subsequently acquired
by it through purchase or discount;
(3) Customers’ liabilities to the reporting corporations on drafts paid under letters of credit for
which the corporation has not been reimbursed;
RC-C-1

FR 2886b

March 2019

Schedule RC-C

(4) “Advances” and commodity or bill-of-lading
drafts payable upon arrival of goods against
which drawn, for which the reporting corporation
has given deposit credit to customers;
(5) Paper pledged whether for collateral to secure
bills payable, such as marginal collateral to secure
bills rediscounted, or for any other purpose;
(6) “Sales of so-called term federal funds” (i.e., sales
of immediately available funds with a maturity of
more than one day), other than those involving
security resale agreements; and
(7) “Federal funds” sold by foreign branches of the
reporting corporation to banks in the United
States and securities purchased by these branches
under agreements to resell.
Also include loans “sold” by the reporting office for
which the office retains some risk or obligation. See
Definitions section for a discussion of the treatment of
asset sales.
Exclude, for purposes of this schedule, the following
loans:
(1) All loans in immediately available funds of one
day (or continuing contract) maturity (i.e., federal
funds sold), held in domestic offices of the reporting corporation (to be reported in Schedule RC,
Item 3);
(2) Contracts of sale or other loans indirectly representing other real estate (to be reported in Schedule RC,
Item 6 or 8 rather than in Schedule RC-C); and
(3) Undisbursed loan funds, sometimes referred to as
incomplete loans, unless the borrowers are liable
and pay interest thereon. However, if interest is
being paid by the borrower on the undisbursed
proceeds, the amounts of such undisbursed funds
should be included in both loans and deposits.
(Do not include loan commitments that have not
yet been taken down, even if fees have been paid.)

Line Item Instructions
Line Item 1 Loans to and acceptances of commercial
banks.
Report loans and other instruments evidencing loans
to operating domestic commercial banks and their

branches domiciled in the United States, Puerto Rico,
and U.S. dependencies and insular possessions and
trust territories. Also include loans to domestic offices
of nonrelated Edge and agreement corporations, to
U.S. branches and agencies of foreign banks, and to
investment companies that are chartered under Article
XII of the New York Banking Law and are majorityowned by one or more foreign banks.
Include in this item all overdrafts to demand deposit
accounts of domestic commercial banks. This item
includes both unplanned and planned overdrafts. Passthrough balances relating to the maintenance of
required reserves are also considered as loans in certain
cases. See Definitions section on the treatment of passthrough balances.
Also include holdings of all bankers acceptances
accepted by U.S. banks and not held in trading
accounts, whether they were purchased in the open
market or were discounted by the reporting office.
Exclude acceptances accepted by the reporter, discounted, and held in its portfolio. Such acceptances
should be reported elsewhere in the schedule according
to the account party.
Exclude loans to other domestic depository institutions such as mutual savings banks, savings and loan
associations, and credit unions, finance companies,
acceptance companies, insurance companies, and
credit agencies that are owned wholly or in part by the
Federal Government. Extensions of credit to these
organizations should be reported in Item 5, “All other
loans including lease financing receivables.”
Loans to inactive, liquidating or closed banks should
be excluded from Schedule RC-C and included in
Schedule RC, Item 8, “Other assets.”
Line Item 2 Loans to banks in foreign countries.
Report loans and other instruments that represent
loans (including dollar exchange acceptances) to operating banks, including branches of U.S. banks, that are
domiciled outside the United States, Puerto Rico and
U.S. dependencies and insular possessions (including
trust territories). Exclude such credit extensions to U.S.
branches and agencies of foreign banks, which should
be reported in Item 1, “Loans to commercial banks in
the U.S.,” above. Banks in foreign countries include
foreign commercial banks, savings banks, discount
houses, nationalized banks not functioning as central

RC-C-2
March 2008

FR 2886b

Schedule RC-C

banks, development banks, or banks of issue and other
similar foreign institutions that accept short-term
deposits, and foreign domiciled banking subsidiaries of
U.S. banks. Include loans to “shell” branches of U.S.
banks such as those in the Bahamas or Cayman
Islands.
All overdrafts to demand deposit accounts of banks in
foreign countries are to be reported in this item, including both unplanned and planned overdrafts.
Line Item 3 Loans to foreign governments and official
institutions (including foreign central banks).
Report all loans (including planned overdrafts) to central, state, provincial, and local governments in foreign
countries and to their ministries, departments, and
agencies. Among these are treasuries, ministries of
finance, central banks, development banks, exchange
control offices, stabilization funds, diplomatic establishments, fiscal agents, and nationalized banking and
other banking institutions that are owned by central
governments and that have as an important part of
their function activities similar to those of a treasury,
central bank, exchange control office, stabilization
funds, etc.
Also include all loans (including planned overdrafts) to
international and regional institutions, such as the
International Bank for Reconstruction and Development, the Bank for International Settlements, the
Inter-American Development Bank, and the United
Nations.
Include bankers acceptances accepted by the reporting
office and held in its portfolio when the account party
is a foreign government or official institution, including
such acceptances for the purpose of financing dollar
exchange. Exclude acceptances held in trading
accounts.
Line Item 4 Commercial and industrial loans.
Report loans for commercial and industrial purposes
to sole proprietorships, partnerships, corporations,
and other business enterprises, whether secured or
unsecured, single-payment or installment. These loans
may take the form of direct or purchased loans. Include
the reporting corporation’s own acceptances discounted and held in its portfolio when the account
party is a commercial or industrial enterprise. Also
include loans to individuals for commercial, industrial,

and professional purposes but not for investment or
personal expenditure purposes. This item should
include the same types of transactions that are included
in this loan category on the parent U.S. bank’s consolidated report of condition. Examples of such loans are:
(1) Loans for commercial and industrial purposes to
the following industries:
(a) mining, oil and gas-producing, and quarrying industries;
(b) manufacturing industries of all kinds,
including those which process agricultural
commodities;
(c) construction industries;
(d) wholesale and retail trade enterprises and
other dealers in commodities; and
(e) service industries such as hotels, laundries,
and automotive service stations.
(2) Loans for the purpose of financing capital expenditures as well as to finance current operations.
(3) Loans collateralized by production payments
(e.g., oil or mining production payments) as a
loan to the original seller of the production payment rather than to the holder of the production
payment.
(4) Commercial and industrial loans guaranteed by
foreign governmental institutions.
Line Item 4(a) Loans to U.S. addressees (domicile).
Report all commercial and industrial loans to U.S.
addressees. For a discussion of “addressees,” see the
Definitions section.
Line Item 4(b) Loans to non-U.S. addressees
(domicile).
Report all commercial and industrial loans to non-U.S.
addressees. For a discussion of “addressees,” see the
Definitions section.
Line Item 5 All other loans, including lease financing
receivables.
Report all loans and discounts which cannot properly
be reported against one of the preceding items of
Schedule RC-C, all unplanned overdrafts in deposit
accounts (except overdrafts on demand deposits of
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FR 2886b

March 2008

Schedule RC-C

banks), and all lease financing receivables. Included in
this item are: loans to nonprofit organizations or individuals; real estate loans; loans for the purpose of purchasing or carrying securities; loans to inactive, liquidating or closed banks; loans to mutual savings banks,
savings and loan associations, credit unions, finance
companies, insurance companies, acceptance companies, investment banks, bank holding companies, federal credit agencies and other financial intermediaries,
whether domestic or foreign; agricultural production
loans; and automobile loans.
Line Item 6 Less: unearned income on loans and leases
included above.
To the extent possible, the preferred treatment is to
report the specific loan categories net of unearned

income. A reporting corporation should enter in this
item unearned income only to the extent that it is
included under the various loan items (1 through 5) of
this schedule. If a reporter reports each line net of
unearned income, it should make no entry in this line.

Line Item 7 Loans and leases, held for investment and
held for sale.
Enter the difference between the sum of Items 1
through 5 less Item 6 above. Item 7 must agree with
Schedule RC, Item 4(a).

RC-C-4
March 2018

FR 2886b

LINE ITEM INSTRUCTIONS FOR

Trading Assets and Liabilities
Schedule RC-D

General Instructions
Schedule RC-D is to be completed by all Edge and
agreement corporations that reported total trading
assets of $10 million or more in Schedule RC, item 5, for
any of the four preceding quarterly reports. Memorandum items 1 through 6.b are to be completed by Edge and
agreement corporations that reported trading assets of
$1 billion or more in Schedule RC, item 5, for any of the
four preceding quarterly reports.
Trading activities typically include (a) regularly underwriting or dealing in securities; interest rate, foreign
exchange rate, commodity, equity, and credit derivative
contracts; other financial instruments; and other assets
for resale, (b) acquiring or taking positions in such
items principally for the purpose of selling in the near
term or otherwise with the intent to resell in order to
profit from short-term price movements, and
(c) acquiring or taking positions in such items as an
accommodation to customers or for other trading
purposes.
Pursuant to ASC Subtopic 825-10, Financial
Instruments–Overall (formerly FASB Statement
No. 159, The Fair Value Option for Financial Assets and
Financial Liabilities), all securities within the scope of
ASC Topic 320, Investments—Debt and Equity Securities (formerly FASB Statement No. 115, Accounting
for Certain Investments in Debt and Equity Securities),
that a corporation has elected to report at fair value
under a fair value option with changes in fair value
reported in current earnings should be classified as
trading securities. In addition, for purposes of this
report, corporations may classify assets (other than
securities within the scope of ASC Topic 320) and
liabilities as trading if the corporation applies fair
value accounting, with changes in fair value reported in
current earnings, and manages these assets and liabilities as trading positions, subject to the controls and

applicable regulatory guidance related to trading
activities. For example, a corporation would generally
not classify a loan to which it has applied the fair value
option as a trading asset unless the corporation holds
the loan, which it manages as a trading position, for
one of the following purposes: (a) for market making
activities, including such activities as accumulating
loans for sale or securitization; (b) to benefit from
actual or expected price movements; or (c) to lock in
arbitrage profits. When reporting loans classified as
trading in Schedule RC-D, corporations should
include only the fair value of the funded portion of the
loan in item 6 of this schedule. If the unfunded portion
of the loan, if any, is classified as trading (and does not
meet the definition of a derivative), the fair value of the
commitment to lend should be reported as an “Other
trading asset” or an “Other trading liability,” as appropriate, in Schedule RC-D, item 7 or item 11,
respectively.
Assets, liabilities, and other financial instruments
classified as trading shall be consistently valued at fair
value.
Exclude from this schedule all available-for-sale securities and all loans and leases that do not satisfy the criteria for classification as trading as described above.
Available-for-sale securities are generally reported in
Schedule RC, item 2.b, and in Schedule RC-B, columns
C and D. However, a corporation may have certain
assets that fall within the definition of “securities” in
ASC Topic 320 (e.g., nonrated industrial development
obligations) that the corporation has designated as
“available-for-sale” which are reported for purposes of
this report in a balance sheet category other than
”Securities” (e.g., “Loans and lease financing receivables”). Loans and leases that do not satisfy the criteria
for the trading account should be reported in Schedule RC, item 4(a) or item 4(b), and in Schedule RC-C.
RC-D-1

FR 2886b

March 2019

Schedule RC-D

Line Item Instructions
Assets

Line Item 3 Securities issued by states and political
subdivisions in the U.S.
Report the fair value of all securities issued by states
and political subdivisions in the United States held for
trading. States and political subdivisions in the U.S.,
for purposes of this report, include:

Line Item 1 U.S. Treasury securities.
Report the fair value of all U.S. Treasury securities held
for trading. Include all bills, certificates of indebtedness, notes, and bonds, including those issued under
the Separate Trading of Registered Interest and Principal of Securities (STRIPS) program and those that are
“inflation indexed.”

(1) the fifty states of the United States and the District of Columbia and their counties, municipalities, school districts, irrigation districts, and
drainage and sewer districts; and

Exclude all obligations of U.S. government agencies
and corporations. Also exclude detached Treasury
security coupons and ex-coupon Treasury securities
held as the result of either their purchase or the bank’s
stripping of such securities and Treasury receipts such
as CATs, TIGRs, COUGARs, LIONs, and ETRs
(report in item 5).

Securities issued by states and political subdivisions
include:

Line Item 2 U.S. Government agency obligations.
Report the fair value of all U.S. government agency
and obligations (excluding mortgagebacked securities)
held for trading. For purposes of this line item, exclude
from U.S. government agency obligations:
(1) Loans to the Export Import Bank and to federallysponsored lending agencies (report in “All
other loans,” Schedule RC-C, item 5).
(2) All holdings of U.S. government-issued or
-guaranteed mortgage pass-through securities
(report in item 4(a) or 4(b) below).
(3) Collateralized mortgage obligations (CMOs), real
estate mortgage investments conduits (REMICs),
CMO and REMIC residuals, and stripped mortgagebacked securities (such as interest-only strips
(IOs), principal-only strips (POs) and similar
instruments) issued by U.S. government agencies
and corporations (report in item 4(b) below).
(4) Participations in pools of Federal Housing
Administration (FHA) Title I loans, which generally consist of junior lien home improvement
loans.

(2) the governments of Puerto Rico and of the U.S.
territories and possessions and their political
subdivisions.

(1) General obligations, which are securities whose
principal and interest will be paid from the general tax receipts of the state or political
subdivision.
(2) Revenue obligations, which are securities whose
debt service is paid solely from the revenues of the
projects financed by the securities rather than
from general tax funds.
(3) Industrial development and similar obligations.
Line Item 4(a) Residential mortgage-backed securities.
Report the total fair value of all asset-backed securities
collateralized by 1-4 family residential mortgages,
including mortgage pass-through securities, collateralized mortgage obligations (CMOs), real estate mortgage investment conduits (REMICs), CMO and
REMIC residuals, stripped mortgage-backed securities
(such as interestonly strips (IOs), principal-only strips
(POs), and similar instruments), and mortgage-backed
commercial paper.
Line Item 4(b) Commercial mortgage-backed
securities.
Report the total fair value of all asset-backed securities
collateralized by mortgages other than 1-4 family residential mortgages, including mortgage pass-through
securities, collateralized mortgage obligations
(CMOs), real estate mortgage investment conduits
(REMICs), CMO and REMIC residuals, stripped
mortgage-backed securities (such as interest-only strips

RC-D-2
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Schedule RC-D

(IOs), principal-only strips (POs), and similar instruments), and mortgagebacked commercial paper.
Line Item 5 Other debt securities.
Report the fair value of all other debt securities that are
held for trading that cannot properly be reported in
Schedule RC-D, items 1 through 4(b) above. Exclude
from other debt securities:
(1) All holdings of certificates of participation in
pools of residential mortgages, collateralized
mortgage obligations (CMOs), real estate mortgage investment conduits (REMICs), CMO and
REMIC residuals, and stripped mortgage-backed
securities (such as interest-only strips (IOs),
principal-only strips (POs), and similar instruments) (report in Schedule RC-D,
items 4(a) or 4(b) above).
(2) Holdings of bankers acceptances, and certificates
of deposit, which are not classified as securities
for purposes of this report.
(3) All securities that meet the definition of an
“equity security” in ASC Topic 320,
Investments—Debt Securities (formerly FASB
Statement No. 115, Accounting for Certain
Investments in Debt and Equity
Securities).
Line Item 6 Loans.
Report the total fair value of all loans (as defined in the
General Instructions for Schedule RC-C) held for
trading.
Line Item 7 Other trading assets.
Report the total fair value of all trading assets that cannot properly be reported in items 1 through 6. Exclude
revaluation gains on interest rate, foreign exchange
rate, commodity, equity, and credit derivative contracts
(report in item 8 below).
Line Item 8 Derivatives with a positive fair value.
Report the amount of revaluation gains (i.e., assets)
from the “marking to market” of interest rate, foreign
exchange rate, commodity, equity, and credit derivative
contracts held for trading purposes. Revaluation gains
and losses (i.e., assets and liabilities) from the “marking to market” of the reporting corporation’s derivative contracts executed with the same counterparty

that meet the criteria for a valid right of setoff contained in ASC Subtopic 210-20, Balance Sheet – Offsetting (formerly FASB Interpretation No. 39, Offsetting of Amounts Related to Certain Contracts) (e.g.,
those contracts subject to a qualifying master netting
arrangement) may be reported on a net basis using this
item and item 12 below, as appropriate. (For further
information, see the Glossary entry for “offsetting.”)
Line Item 9 Total trading assets.
Report the sum of items 1 through 8. The amount
reported for this item must equal Schedule RC, item 5,
”Trading assets.”

Liabilities
Line Item 10 Liability for short positions:
Report in the appropriate subitem the total fair value
of the reporting corporations liabilities resulting from
sales of assets that the reporting corporation does not
own, or “short positions.” Short positions shall be
reported gross.
Line Item 10(a) Equity securities.
Report the fair value of the reporting corporation’s
liabilities resulting from sales of equity securities that
the reporting corporation does not own, thereby establishing a short position.
Line Item 10(b) Debt securities.
Report the fair value of the reporting corporation’s
liabilities resulting from sales of debt securities that the
reporting corporation does not own, thereby establishing a short position.
Line Item 10(c) All other assets.
Report the fair value of the reporting corporation’s
liabilities resulting from sales of all assets other than
equity securities or debt securities that the reporting
corporation does not own, thereby establishing a short
position.
Line Item 11 All other trading liabilities.
Report the total fair value of all trading liabilities other
than the reporting corporation’s liability for short positions. Exclude revaluation losses on interest rate, foreign exchange rate, commodity, equity, and credit
derivative contracts (report in item 12 below).
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Schedule RC-D

Line Item 12 Derivatives with a negative fair value.
Report the amount of revaluation losses (i.e., liabilities) from the “marking to market” of interest rate,
foreign exchange rate, commodity, equity, and credit
derivative contracts held for trading purposes. Revaluation gains and losses (i.e., assets and liabilities) from
the “marking to market” of the reporting corporation’s interest rate, foreign exchange rate, commodity,
equity, and credit derivative contracts executed with
the same counterparty that meet the criteria for a valid
right of setoff contained in ASC Subtopic 210-20, Balance Sheet – Offsetting (formerly FASB Interpretation
No. 39, Offsetting of Amounts Related to Certain Contracts) (e.g., those contracts subject to a qualifying
master netting arrangement) may be reported on a net
basis using this item and item 8 above, as appropriate.
(For further information, see the Glossary entry for
“offsetting.”)
Line Item 13 Total trading liabilities.
Report the sum of items 10(a) through 12. The amount
reported for this item must equal Schedule RC, item 14,
“Trading liabilities.”
NOTE: Memorandum items 1(a) through 6(b) are
applicable only to Edge and agreement corporations that
reported trading assets of $1 billion or more in Schedule RC, item 5, for any of the four preceding quarterly
reports.
Line Item M1 Asset-backed securities.
Report in the appropriate subitem the total fair value
of all asset-backed securities, other than residential
mortgage backed securities, commercial mortgage
backed securities, and asset-backed commercial paper,
held for trading reported in Schedule RC-D, items 4(a),
4(b) and 5. For purposes of categorizing asset-backed
securities in Schedule RC-D, Memorandum items
1(a) through 1(f), below, each individual asset-backed
security should be included in the item that most
closely describes the predominant type of asset that
collateralizes the security and this categorization
should be used consistently over time. For example, an
asset-backed security may be collateralized by automobile loans to both individuals and business enterprises.
If the prospectus for this asset-backed security or other
available information indicates that these automobile
loans are predominantly loans to individuals, the security should be reported in Schedule RC-D, Memoran-

dum item 1(c), as being collateralized by automobile
loans.
Line Item M1(a) Credit card receivables.
Report the total fair value of all asset-backed securities
collateralized by credit card receivables, i.e., extensions
of credit to individuals for household, family, and
other personal expenditures arising from credit cards.
Line Item M1(b) Home equity lines.
Report the total fair value of all asset-backed securities
collateralized by home equity lines of credit, i.e.,
revolving, open-end lines of credit secured by 1-to-4
family residential properties.
Line Item M1(c) Automobile loans.
Report the total fair value of all asset-backed securities
collateralized by automobile loans, i.e., loans to individuals for the purpose of purchasing private passenger vehicles, including minivans, vans, sport-utility
vehicles, pickup trucks, and similar light trucks for personal use.
Line Item M1(d) Other consumer loans.
Report the total fair value of all asset-backed securities
collateralized by other consumer loans, i.e., loans to
individuals for household, family, and other personal
expenditures, excluding automobile loans as described
in Schedule RC-D, Memorandum item 1(c), above.
Line Item M1(e) Commercial and industrial loans.
Report the total fair value of all asset-backed securities
collateralized by commercial and industrial loans, i.e.,
loans for commercial and industrial purposes to sole
proprietorships, partnerships, corporations, and other
business enterprises, whether secured (other than by
real estate) or unsecured, single-payment or
installment.
Line Item M1(f) Other.
Report the total fair value of all asset-backed securities
collateralized by loans other than those included in
Schedule RC-D, Memorandum items 1(a) through
1(e).
Line Item M2(a) Structured financial products.
Report in the appropriate subitem the total fair value
of all structured financial products held for trading

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Schedule RC-D

according to whether the product is a cash, synthetic,
or hybrid instrument. Structured financial products
generally convert a pool of assets (such as whole loans,
securitized assets, and bonds) and other exposures
(such as derivatives) into products that are tradable
capital market debt instruments. Some of the more
complex financial product structures mix asset classes
in order to create investment products that diversify
risk. One of the more common structured financial
products is referred to as a collateralized debt obligation (CDO). Other products include synthetic structured financial products (such as synthetic CDOs) that
use credit derivatives and a reference pool of assets,
hybrid structured products that mix cash and synthetic
instruments, collateralized bond obligations (CBOs),
resecuritizations such as CDOs squared or cubed
(which are CDOs backed primarily by the tranches of
other CDOs), and other similar structured financial
products.
Exclude from structured financial products:
(1) Mortgage-backed pass-through securities (report
in Schedule RC-D, item 4(a) or 4(b), above).
(2) Collateralized mortgage obligations (CMOs), real
estate mortgage investment conduits (REMICs),
CMO and REMIC residuals, stripped mortgagebacked securities, and mortgage-backed commercial paper (report in Schedule RC-D, item 4(a) or
4(b), above).
(3) Asset-backed commercial paper held for trading
(report in Schedule RC-D, item 4(a), 4(b), or 5,
above).
(4) Other asset-backed securities that are primarily
secured by one type of asset (report in Schedule RC-D, memoranda item 1, above).
Line Item M2(a) Cash instruments.
Report the total fair value of structured financial products that are cash instruments held for trading. A cash
instrument means that the instrument represents a
claim against a reference pool of assets.
Line Item M2(b) Synthetic instruments.
Report the total fair value of structured financial products that are synthetic instruments held for trading. A
synthetic instrument means that the investors do not
have a claim against a reference pool of assets; rather,

the originating corporation merely transfers the inherent credit risk of the reference pool of assets by such
means as a credit default swap, a total return swap, or
another arrangement in which the counterparty agrees
upon specific contractual covenants to cover a predetermined amount of losses in the loan pool.
Line Item M2(c) Hybrid instruments.
Report the total fair value of structured financial products that are hybrid instruments held for trading. A
hybrid instrument means that the instrument is a mix
of both cash and synthetic instruments.
Line Item M3 Retained beneficial interests in
securitizations (first-loss or equity tranches).
Report the total fair value of assets held for trading
that represent interests that continue to be held by the
corporation following a securitization (as defined by
ASC Topic 860, Transfers and Servicing (formerly
FASB Statement No. 140, Accounting for Transfers and
Servicing of Financial Assets and Extinguishments of
Liabilities ) to the extent that such interests will absorb
losses resulting from the underlying assets before those
losses affect outside investors. Examples of such items
include credit-enhancing interest-only strips and
residual interests in securitization trusts.
Line Item M4 Equity securities.
Report in the appropriate subitem the total fair value
of all equity securities held for trading. Include equity
securities classified as trading with readily determinable fair values as defined by ASC Topic 320,
Investments—Debt Securities (formerly FASB Statement No. 115, Accounting for Certain Investments in
Debt and Equity Securities), and those equity securities
that are outside the scope of ASC Topic 320.
Line Item M4(a) Readily determinable fair values.
Report the total fair value of all equity securities held
for trading that are within the scope of ASC Topic 320,
Investments—Debt Securities (formerly FASB Statement No. 115, Accounting for Certain Investments in
Debt and Equity Securities).
Line Item M4(b) Other.
Report the total fair value of all equity securities held
for trading other than those included in Schedule RC-D, Memorandum item 7(a), above.
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Schedule RC-D

Line Item M5 Loans pending securitization.
Report the total fair value of all loans included in
Schedule RC-D, item 6, that are held for securitization
purposes. Report such loans in this item only if the
corporation expects the securitization transaction to be
accounted for as a sale under ASC Topic 860, Transfers
and Servicing (formerly FASB Statement No. 140,
Accounting for Transfers and Servicing of Financial
Assets and Extinguishments of Liabilities).
Line Item M6(a) Gross positive fair value of
commodity contracts.
Report the gross positive fair value of all commodity
contracts that the corporation holds for trading pur-

poses. Commodity contracts are contracts that have a
return, or a portion of their return, linked to the price
of or to an index of precious metals, petroleum, lumber, agricultural products, etc.

Line Item M6(b) Fair value of physical commodities
held in inventory.
Report the fair value of all physical commodities held
in inventory that the corporation holds for trading
purposes.

RC-D-6
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LINE ITEM INSTRUCTIONS FOR

Deposits
Schedule RC-E

General Instructions
This schedule must be completed only by banking
Edge corporations and banking agreement
corporations.
The format of the deposit schedule is different from
that used for most other schedules of the report. This
schedule does not include IBF deposits . The term
“deposits” is defined in the Federal Deposit Insurance
Act and in Federal Reserve Regulation D. The most
relevant sections are shown below. Please refer to the
instructions associated with Schedule RC-E and the
glossary entry for “Deposits” in the FFIEC 031 for
further detail.

Part I. FDI Act definition of deposits:
(1) The unpaid balance of money or its equivalent
received or held by a bank in the usual course of
business and for which it has given or is obligated
to give credit, either conditionally or unconditionally, to a commercial, checking, savings, time,
or thrift account, or which is evidenced by its
certificate of deposit, thrift certificate, investment
certificate, certificate of indebtedness, or other
similar name, or a check or draft drawn against a
deposit account and certified by the bank, or a
letter of credit or a traveler’s check on which the
bank is primarily liable: provided, that, without
limiting the generality of the term “money or its
equivalent,” any such account or instrument must
be regarded as evidencing the receipt of the
equivalent of money when credited or issued in
exchange for checks or drafts or for a promissory
note upon which the person obtaining any such
credit or instrument is primarily or secondarily
liable, or for a charge against a deposit account,
or in settlement of checks, drafts, or other instruments forwarded to such bank for collection;

(2) Money received or held by a bank, or the credit
given for money or its equivalent received or held
by a bank, in the usual course of business for a
special or specific purpose, regardless of the legal
relationship thereby established, including, without being limited to, escrow funds, funds held as
security for an obligation due to the bank or others (including funds held as dealers reserves) or
for securities loaned by the bank, funds deposited
by a debtor to meet maturing obligations, funds
deposited as advance payment on subscriptions
to United States Government securities, funds
held to meet its acceptances or letters of credit,
and withheld taxes: provided, that there shall not
be included funds which are received by the bank
for immediate application to the reduction of an
indebtedness to the receiving bank, or under condition that the receipt thereof immediately
reduces or extinguishes such an indebtedness;
(3) Outstanding draft (including advice or authorization to charge bank’s or savings association’s balance in another bank or savings association),
cashier’s check, money order, or other officer’s
check issued in the usual course of business for
any purpose, including without being limited to
those issued in payment for services, dividends, or
purchases; and
(4) Such other obligations of a bank or savings association as the Board of Directors (of the Federal
Deposit Insurance Corporation), after consultation with the Comptroller of the Currency and
the Board of Governors of the Federal Reserve
System, shall find and prescribe by regulation to
be deposit liabilities by general usage, except that
the following shall not be a deposit for any of the
purposes of this Act or be included as part of the
total deposits or of an insured deposit:
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September 2011

Schedule RC-E

(a) Any obligation of a bank or savings association which is payable only at an office of
such bank or savings association located
outside of the States of the United States,
the District of Columbia, Puerto Rico,
Guam, American Samoa, the Trust Territory of the Pacific Islands, the Virgin Islands
and the Northern Mariana Islands; and
(b) Any international banking facility deposit,
including an international banking facility
time deposit, as such term is from time to
time defined by the Board of Governors of
the Federal Reserve System in Regulation D
or any successor regulation issued by the
Board of Governors of the Federal Reserve
System.

Part II. Transaction–nontransaction
deposit distinction:
The Monetary Control Act of 1980 and the current
Federal Reserve Regulation D, “Reserve Requirements
of Depository Institutions,” establish, for purposes of
Federal Reserve requirements on deposit liabilities, a
category of deposits designated as “transaction
accounts.” All deposits that are not transaction
accounts are “nontransaction accounts.”
(1) Transaction accounts: With the exceptions noted
below, a “transaction account,” as defined in
Regulation D and in these instructions, is a
deposit or account from which the depositor or
account holder is permitted to make transfers, or
withdrawals by negotiable or transferable instruments, payment orders of withdrawal, telephone
transfers, or other similar devices for the purpose
of making payments or transfers to third persons
or others or from which the depositor may make
third party payments at an automated teller
machine (ATM), a remote service unit (RSU), or
another electronic device, including by debit card.
Excluded from transaction accounts are savings
deposits (both money market deposit accounts
(MMDAs) and other savings deposits) as defined
below in the nontransaction account category,
even though such deposits permit some thirdparty transfers. However, an account that otherwise meets the definition of a savings deposit but

that authorizes or permits the depositor to exceed
the transfer limitations specified for that account
shall be reported as a transaction account. (Please
refer to the definition of savings deposits for further detail.)
Transaction accounts consist of the following
types of deposits: (a) demand deposits; (b) NOW
accounts (including accounts previously designated as “Super NOWS”); (c) ATS accounts; and
(d) telephone and preauthorized transfer
accounts, all as defined below. Interest that is paid
by the crediting of transaction accounts is also
included in transaction accounts.
(a) Demand deposits are deposits that are payable immediately on demand, or that are
issued with an original maturity or required
notice period of less than seven days, or that
represent funds for which the depository
institution does not reserve the right to
require at least seven days’ written notice of
an intended withdrawal. Demand deposits
include any matured time deposits without
automatic renewal provisions, unless the
deposit agreement provides for the funds to
be transferred at maturity to another type of
account. Effective July 21, 2011, demand
deposits may be interest-bearing or
noninterest-bearing. Demand deposits do
not include: (i) money market deposit
accounts (MMDAs) or (ii) NOW accounts,
as defined below in this entry.
(b) NOW accounts are interest-bearing deposits
(i) on which the depository institution has
reserved the right to require at least seven
days’ written notice prior to withdrawal or
transfer of any funds in the account and
(ii) that can be withdrawn or transferred to
third parties by issuance of a negotiable or
transferable instrument.
NOW accounts, as authorized by federal
law, are limited to accounts held by:
(i) Individuals or sole proprietorships;
(ii) Organizations that are operated primarily for religious, philanthropic,
charitable, educational, or other similar purposes and that are not operated

RC-E-2
September 2011

FR RC-E

Schedule RC-E

for profit. These include organizations,
partnerships, corporations, or associations that are not organized for profit
and are described in section 501(c)(3)
through (13) and (19) and section 528
of the Internal Revenue Code, such as
church organizations; professional
associations; trade associations; labor
unions; fraternities, sororities and similar social organizations; and nonprofit
recreational clubs; or
(iii) Governmental units including the federal government and its agencies and
instrumentalities; state governments;
county and municipal governments
and their political subdivisions; the
District Of Columbia; the Commonwealth of Puerto Rico, American
Samoa, Guam, and any territory or
possession of the United States and
their political subdivisions.
Also included are the balances of all
NOW accounts of certain other
nonprofit organizations that may not
fall within the above description but
that had established NOW accounts
with the reporting institution prior to
September 1, 1981.
NOTE: There are no regulatory
requirements with respect to minimum
balances to be maintained in a NOW
account or to the amount of interest
that may be paid on a NOW account.
(c) ATS accounts are deposits or accounts of
individuals or sole proprietorships on which
the depository institution has reserved the
right to require at least seven days’ written
notice prior to withdrawal or transfer of any
funds in the account and from which, pursuant to written agreement arranged in
advance between the reporting institution
and the depositor, withdrawals may be made
automatically through payment to the
depository institution itself or through
transfer of credit to a demand deposit or
other account in order to cover checks or
drafts drawn upon the institution or to

maintain a specified balance in, or to make
periodic transfers to, such other accounts.
Some institutions may have entered into
agreements with their customers providing
that in the event the customer should overdraw a demand deposit (checking) or NOW
account, the institution will transfer from
the customer’s savings account an amount
sufficient to cover the overdraft. The availability of the overdraft protection plan
would not in and of itself require that such a
savings account be regarded as a transaction
account provided that the overall transfer
and withdrawal restrictions of a savings
deposit are not exceeded. Please refer to the
definition of savings deposit for further
detail.
(d) Telephone or preauthorized transfer accounts
consist of deposits or accounts, other than
savings deposits, (1) in which the entire
beneficial interest is held by a party eligible
to hold a NOW account, (2) on which the
reporting institution has reserved the right
to require at least seven days’ written notice
prior to withdrawal or transfer of any funds
in the account, and (3) under the terms of
which, or by practice of the reporting institution, the depositor is permitted or authorized to make more than six withdrawals per
month or statement cycle (or similar period)
of at least four weeks for purposes of transferring funds to another account of the
depositor at the same institution (including
a transaction account) or for making payment to a third party by means of preauthorized transfer, or telephonic (including data
transmission) agreement, order or instruction. An account that permits or authorizes
more than six such withdrawals in a
“month” (i.e., a calendar month or any
period approximating a month that is at
least four weeks long, such as a statement
cycle) is a transaction account whether or
not more than six such withdrawals actually
are made in the “month.”
A “preauthorized transfer” includes any
arrangement by the reporting institution to
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March 2008

Schedule RC-E

pay a third party from the account of a
depositor (1) upon written or oral instruction (including an order received through an
automated clearing house (ACH)), or (2) at
a predetermined time or on a fixed schedule.
Telephone and preauthorized transfer
accounts also include:
(i) Deposits or accounts maintained in
connection with an arrangement that
permits the depositor to obtain credit
directly or indirectly through the drawing of a negotiable or nonnegotiable
check, draft, order or instruction or
other similar device (including telephone or electronic order or instruction) on the issuing institution that can
be used for the purpose of making payments or transfers to third parties or
others, or to another deposit account
of the depositor.
(ii) The balance of deposits or accounts
that otherwise meet the definition of
time deposits, but from which payments may be made to third parties by
means of a debit card, an automated
teller machine, remote service unit or
other electronic device, regardless of
the number of payments made.
However, an account is not a transaction
account merely by virtue of arrangements that
permit the following types of transfers or withdrawals, regardless of the number:
(i) Transfers for the purpose of repaying
loans and associated expenses at the
same depository institution (as originator or servicer).
(ii) Transfers of funds from this account
to another account of the same depositor at the same depository institution
when made by mail, messenger, automated teller machine, or in person.
(iii) Withdrawals for payment directly to
the depositor when made by mail, messenger, automated teller machine, in

person, or by telephone (via check
mailed to the depositor).
(2) Nontransaction accounts: All deposits that are not
transaction accounts (as defined above) are nontransaction accounts. Nontransaction accounts
include: savings deposits ((i) money market
deposit accounts (MMDAs) and (ii) other savings
deposits) and (b) time deposits ((i) time
certificates of deposit and (ii) time deposits, open
account). Regulation D no longer distinguishes
between money market deposit accounts
(MMDAs) and other savings deposits. However,
these two types of accounts are defined below for
purposes of these reports.
(a) Savings deposits are deposits with respect to
which the depositor is not required by the
deposit contract but may at any time be
required by the depository institution to give
written notice of an intended withdrawal
not less than seven days before withdrawal is
made, and that is not payable on a specified
date or at the expiration of a specified time
after the date of deposit.
The term savings deposit also means a
deposit or account, such as an account commonly known as a passbook savings
account, a statement savings account, or a
money market deposit account (MMDA),
that otherwise meets the requirements of the
preceding paragraph and from which, under
the terms of the deposit contract or by practice of the depository institution, the depositor is permitted or authorized to make no
more than six transfers and withdrawals , or a
combination of such transfers and withdrawals, per calendar month or statement
cycle (or similar period) of at least four
weeks, to another account (including a
transaction account) of the depositor at the
same institution or to a third party by means
of a preauthorized or automatic transfer, or
telephonic (including data transmission)
agreement, order, or instruction, and no
more than three of the six such transfers
may be made by check, draft, debit card, or
similar order made by the depositor and
payable to third parties. Transfers from sav-

RC-E-4
March 2008

FR RC-E

Schedule RC-E

ings deposits for purposes of covering overdrafts (overdraft protection plans) are
included under the withdrawal limits
specified for savings deposits.
There are no regulatory restrictions on the following
types of transfers or withdrawals from a savings
deposit account, regardless of the number:
(1) Transfers for the purpose of repaying loans and
associated expenses at the same depository institution (as originator or servicer).
(2) Transfers of funds from this account to another
account of the same depositor at the same depository institution when made by mail, messenger,
automated teller machine, or in person.
(3) Withdrawals for payment directly to the depositor
when made by mail, messenger, automated teller
machine, in person, or by telephone (via check
mailed to the depositor).
Further, for a savings deposit account, no minimum
balance is required by regulation, there is no regulatory
limitation on the amount of interest that may be paid,
and no minimum maturity is required (although
depository institutions must reserve the right to require
at least seven days’ written notice prior to withdrawal
as stipulated above for a savings deposit).
Any depository
institution may place restrictions and
Insert Source
A
requirements on savings deposits in addition to those
stipulated above. In the case of such further restrictions, the account would still be reported as a savings
deposit.

On the other hand, an account that otherwise meets
the definition of a savings deposit but that authorizes
or permits the depositor to exceed the six-transfer/
withdrawal rule or three-draft rule shall be reported as
a transaction account, as follows:
(1) If the depositor is ineligible to hold a NOW
account, such an account is considered a demand
deposit.
(2) If the depositor is eligible to hold a NOW
account, the account will be considered either a
NOW account, a telephone or preauthorized
transfer account, or an ATS account:
(a) If withdrawals or transfers by check, draft,
or similar instrument are permitted or

authorized, the account is considered a
NOW account.
(b) If withdrawals or transfers by check, draft,
or similar instrument are not permitted or
authorized. the account is considered either
an ATS account or a telephone or preauthorized transfer account.
Regulation D no longer distinguishes between money
market deposit accounts (MMDAs) and other savings
deposits. However, these two types of accounts are
defined as follows for purposes of these reports, which
call for separate data on each.
(1) Money market deposit accounts are deposits or
accounts that meet the above definition of a savings deposit and that permit up to (but no more
than) three of six allowable transfers to be made
by check, draft, debit card or similar order made
by the depositor and payable to third parties.
(2) Other savings deposits are deposits or accounts
that meet the definition of a savings deposit but
that permit no transfers by check, draft, debit
card, or similar order made by the depositor and
payable to third parties. Other savings deposits
are commonly known as passbook savings or
statement savings accounts.
(a) Time deposits are deposits that the depositor
does not have a right, and is not permitted,
to make withdrawals from within six days
after the date of deposit unless the deposit is
subject to an early withdrawal penalty of at
least seven days’ simple interest on amounts
withdrawn within the first six days after
deposit. A time deposit from which partial
early withdrawals are permitted must
impose additional early withdrawal penalties
of at least seven days’ simple interest on
amounts withdrawn within six days after
each partial withdrawal. If such additional
early withdrawal penalties are not imposed,
the account ceases to be a time deposit. The
account may become a savings deposit if it
meets the requirements for a savings deposit;
otherwise it becomes a demand deposit.
NOTE: The above prescribed penalties are
the minimum required by Federal Reserve
Regulation D. Institutions may choose to
RC-E-5

FR RC-E

March 2008

Source A
Treatment of Accounts where Reporting Institutions Have Suspended Enforcement of the Six Transfer
Limit per Regulation D
Where the reporting institution has suspended the enforcement of the six transfer limit rule on an
account that meets the definition of a savings deposit, the reporting institution may continue to report
such deposits as a savings account, or may choose to report them as transaction accounts based on
an assessment of the characteristics of the account as indicated below:
1) If the reporting institution does not retain the reservation of right to require at least seven days'

written notice before an intended withdrawal, report the account as a demand deposit.
2) If the reporting institution does retain the reservation of right to require at least seven days' written

notice before an intended withdrawal and the depositor is eligible to hold a NOW account, report the
account as either an ATS account, NOW account, or a telephone and preauthorized transfer account.
3) If the reporting institution does retain the reservation of right to require at least seven days' written

notice before an intended withdrawal and the depositor is ineligible to hold a NOW account, the
account should continue to be reported as a savings deposit.

Schedule RC-E

require penalties for early withdrawal in
excess of the regulatory minimums.
Time deposits take two forms:
(1) Time certificates of deposits (including rollover
certificates of deposit) are deposits evidenced by a
negotiable or nonnegotiable instrument, or a
deposit in book-entry form evidenced by a receipt
or similar acknowledgment issued by the bank,
that provides, on its face, that the amount of such
deposit is payable to the bearer, to any specified
person, or to the order of a specified person, as
follows:
(a) on a certain date not less than seven days
after the date of deposit;
(b) at the expiration of a specified period not
less than seven days after the date of the
deposit; or
(c) upon written notice to the bank which is to
be given not less than seven days before the
date of withdrawal.
(2) Time deposits, open account are deposits (other
than time certificates of deposit) for which there
is in force a written contract with the depositor
that neither the whole nor any part of such
deposit may be withdrawn prior to:
(d) the date of maturity which shall be not less
than seven days after the date of the
deposit; or
(e) These deposits include those club accounts,
such as Christmas club and vacation club
accounts, that are made under written contracts that provide that no withdrawal shall
be made until a certain number of periodic
deposits has been made during a period of
not less than three months, even though
some of the deposits are made within six
days of the end of such period.
Time deposits do not include the following categories of liabilities even if they have an original
maturity of seven days or more:
(a) Any deposit or account that otherwise meets
the definition of a time deposit but that
allows withdrawals within the first six days
after deposit and that does not require an

early withdrawal penalty of at least seven
days’ simple interest on amounts withdrawn
within those first six days. Such deposits or
accounts that meet the definition of a savings deposit shall be reported as savings
deposits; otherwise they shall be reported as
demand deposits.
(b) The remaining balance of a time deposit if a
partial early withdrawal is made and the
remaining balance is not subject to additional early withdrawal penalties of at least
seven days’ simple interest on amounts withdrawn within six days after each partial
withdrawal. Such time deposits that meet the
definition of a savings deposit shall be
reported as savings deposits; otherwise they
shall be reported as demand deposits.

Part III. Interestbearing/noninterestbearing deposit
distinction:
(1) Interest-bearing deposit accounts consist of
deposit accounts on which the issuing depository
institution makes any payment to or for the
account of any depositor as compensation for the
use of funds constituting a deposit. Such compensation may be in the form of cash, merchandise, or property or as a credit to an account. An
institution’s absorption of expenses incident to
providing a normal banking function or its forbearance from charging a fee in connection with
such a service is not considered a payment of
interest.
Deposits with a zero percent interest rate that are
issued on a discount basis are to be treated as
interest-bearing. Deposit accounts on which the
interest rate is periodically adjusted in response to
changes in market interest rates and other factors
should be reported as interest-bearing even if the
rate has been reduced to zero, provided the interest rate on these accounts can be increased as
market conditions change.
(2) Noninterest-bearing deposit accounts consist of
deposit accounts on which the issuing depository
institution makes no payment to or for the
account of any depositor as compensation for the

RC-E-6
September 2011

FR RC-E

Schedule RC-E

use of funds constituting a deposit. An institution’s absorption of expenses incident to providing a normal banking function or its forbearance
from charging a fee in connection with such a service is not considered a payment of interest.
Noninterest-bearing deposit accounts include
matured time deposits that are not automatically
renewable (unless the deposit agreement provides
for the funds to be transferred at maturity to
another type of account) and (ii) deposits with a
zero percent stated interest rate that are issued at
face value .

Line Item Instructions
Line Item 1 Individuals, partnerships and corporations
(including certified and official checks).
Report in the proper columns all deposits, as defined in
the general definition of deposits at the beginning of
this schedule, made by or for the account of individuals, partnerships and corporations, and all certified and
official checks.
Deposits of individuals include those related to the personal, household, or family activities of individuals,
and to the business activities of sole proprietorships.
Also included in this item are deposits of nongovernment corporations, associations, or other organizations operated primarily for religious, philanthropic,
charitable, educational, fraternal, or other similar purposes and not operated for a profit, and deposits of
U.S. government agencies and instrumentalities.
Deposits of partnerships, corporations, and other
associations organized for profit including such organizations engaged in commercial, industrial, financial, or
other activities in the United States or abroad. The
following institutions are examples of corporations
and other profit organizations to be included: building
and loan associations; credit unions; mutual funds and
all other financial institutions (other than domestic and
foreign commercial banks); the Export Import Bank;
federally-sponsored lending agencies; foreign
government-owned commercial and industrial enterprises; and quasi-government organizations.
Certified and official checks include:
(1) Unpaid depositors checks that have been
certified;

(2) Cashiers checks, money orders, or other officers’
checks issued for any purpose including those
issued in payment for services, dividends, or purchases that are drawn on the reporting corporation by any of its duly authorized officers and
that are outstanding on the report date;
(3) Funds received or held in connection with checks
or drafts drawn by the reporting corporation and
drawn on, or payable at or through, another
depository institution either on a zero-balance
account or on an account that is not routinely
maintained with sufficient balances to cover
checks drawn in the normal course of business
(including accounts where funds are remitted by
the reporting corporation only when it has been
advised that the checks or drafts have been
presented);
(4) Funds received or held in connection with traveler’s checks and money orders sold (but not
drawn) by the reporting corporation, until the
proceeds of the sale are remitted to another party,
and funds received or held in connection with
other such checks used (but not drawn) by the
reporting corporation, until the amount of the
checks is remitted to another party;
(5) Checks drawn by the reporting corporation on, or
payable at or through, a Federal Reserve Bank or
a Federal Home Loan Bank;
(6) Outstanding travelers’ letters of credit and other
letters of credit (less any outstanding drafts
accepted there under) issued for money or its
equivalent by the reporting corporation or its
agents; and
(7) Outstanding drafts and bills of exchange
accepted by the reporting corporation or its
agents for money or its equivalent. This includes
drafts accepted against a letter of credit issued for
money or its equivalent.
Reporting corporations with foreign branches should
include all checks or drafts drawn by, or on behalf of, a
foreign branch on an account maintained by such a
branch with a domestic office of the reporter. This
would include “London checks,” “Eurodollar bills payable checks,” and any other credit item that the domestic office issues in connection with such transactions.
RC-E-7

FR RC-E

March 2008

Schedule RC-E

Line Item 1(a) U.S. addressees (domicile).
Report all deposits of individuals, partnerships, and
corporations having U.S. addresses. For a detailed discussion of “addressees,” see Definitions.
Line Item 1(b) Non-U.S. addressees (domicile).
Report all deposits of individuals, partnerships and
corporations having non-U.S. addresses. For a detailed
discussion of “addressees,” see Definitions.
Line Item 2 Commercial banks and other depository
institutions in the U.S. (excluding their IBFs).
Report in the proper columns deposits standing to the
credit of banking offices domiciled in the United
States, Puerto Rico, and in U.S. dependencies and insular possessions (including trust territories). Also report
deposits of U.S. branches and agencies of foreign
banks and deposits of U.S.-domiciled offices of New
York Article XII investment companies that are
majority-owned by one or more foreign banks.
For purposes of this item, “banks” should include
national banks, state-chartered commercial banks, U.S.
branches or agencies owned by foreign banks or by
foreign banking institutions, trust companies performing a commercial banking business, industrial banks,
stock savings banks, private banks (including
regulatedcertified banks) performing a commercial
banking business, and Edge and agreement corporations that are domiciled in the United States, Puerto
Rico, or U.S. dependencies and possessions.
If the deposit account of a commercial bank or other
depository institution in the United States becomes
overdrawn, the resulting net overdraft position
(whether unplanned or contractually agreed to in
advance) is to be reported as a loan to domestic commercial banks in Item 1 of Schedule RC-C. See the
Definitions section for a discussion of the reporting of
reciprocal balances.
For the appropriate treatment of deposits of depository institutions for which the reporting corporation is
serving as a pass-through correspondent for federal
required reserves, see the Definitions section for “passthrough reserve balances.” For the appropriate treatment of deposits of depository institutions for which
the reporting corporation is acting as an agent for an
excess balance account at a Federal Reserve Bank, see
the Definitions section for “excess balance account.”

Line Item 3 Banks in foreign countries.
Report in the proper columns deposits standing to the
credit of banking offices domiciled in foreign countries
(i.e., outside the United States, Puerto Rico, and U.S.
dependencies and insular possessions). This includes all
deposits of foreign-domiciled commercial banks, savings banks, discount houses, and other similar foreigndomiciled institutions that accept short term deposits.
Include deposits of foreign-domiciled banking subsidiaries of both U.S. banks and Edge and agreement corporations that are not related organizations. Also
include foreign-domiciled banking institutions that
have U.S. branches and agencies, but exclude the
deposits of their U.S. branches and agencies (to be
reported in Item 2).
If the deposit account of a bank located in a foreign
country becomes overdrawn, the resulting overdraft,
whether unplanned or contractually agreed to in
advance, is to be reported as a loan to a foreign bank in
Item 2 of Schedule RC-C. See the Definitions section
for a discussion of the reporting of reciprocal balances.
Exclude deposits of foreign official institutions (to be
reported in Item 4, (Deposits of) “Foreign governments and official institutions”).

Line Item 4 Foreign governments and official
institutions (including foreign central banks).
Report in the proper columns all deposits standing to
the credit of central, state, provincial, and local governments in foreign countries and to their ministries,
departments, and agencies. Among these are treasuries,
ministries of finance, central banks, development
banks, exchange control offices, stabilization funds,
diplomatic and other representative establishments,
fiscal agents, and nationalized banking and other
banking institutions that are owned by central governments and that have as an important part of their function activities similar to those of a treasury, central
bank, exchange control office, stabilization fund, etc.
Also include deposits of international and regional
institutions, such as the International Bank for Reconstruction and Development, the Bank for International
Settlement, the Inter-American Development Bank,
and the United Nations.

RC-E-8
September 2011

FR RC-E

Schedule RC-E

Line Item 5 Not applicable.
Line Item 6 Other.
Report all deposits that cannot be properly reported in
one of the preceding Items. Included are such deposits
as those of the United States, its agencies and corporations, and States and political subdivisions thereof.

Line Item 7 Total deposits.
Enter the total of Items 1(a) through 6 above. The sum
of the columns A and B must equal the sum of Schedule RC, Items 12(a) and 12(b) minus Item 12.

RC-E-9
FR RC-E

September 2011

LINE ITEM INSTRUCTIONS FOR

Quarterly Average
Schedule RC-K

General Instructions
This schedule must be completed only by banking
Edge corporations and banking agreement
corporations.
Each banking office must compute a quarterly average
for each item below. The figures to be averaged are
either the amounts outstanding at the close of business
for each day of the calendar quarter, including the day
for which this report is prepared, or an average of the
balances at the close of business each Wednesday during the calendar quarter. For those days that the
reporting institution is not open for business (including
Saturday and Sunday), use the amount outstanding
from the preceding business day. The average balances
relate to Schedule RC items. And consequently, with
the exception of average total assets (Item 1(g)) exclude
all claims on or liabilities to related organizations.
Institutions that have adopted ASU 2016-13, which
governs the accounting for credit losses, should exclude
allowances for credit losses from the related amortized
cost amounts when calculating the quarterly averages
for all debt securities.

Line Item Instructions
Line Item 1 Interest-bearing balances due from
depository institutions.
The definition of this item corresponds to Schedule RC, Item 1(b).

Line Item 2 Federal funds sold and securities
purchased under agreements to resell.
Line Item 3 Loans and leases, held for investment and
held for sale.
The definition of this item corresponds to Schedule RC, Item 4(a).
Line Item 4 Interest-bearing deposits.
The definition of this item corresponds to Schedule RC, Item 12(b).
Line Item 5 Federal funds purchased and securities
sold under agreements to repurchase.
The definition of this item corresponds to Schedule RC, Item 13.
Line Item 6 Other borrowed money (including
mortgage indebtedness and obligations under capital
leases).
The definition of this item corresponds to Schedule RC, Item 15.
Line Item 7 Total assets.
The definition of this item corresponds to Schedule RC, Item 11.

RC-K-1
FR 2886b

March 2019

LINE ITEM INSTRUCTIONS FOR

Derivatives and Off-Balance-Sheet
Items
Schedule RC-L

General Instructions
This schedule must be completed by all Edge corporations and all agreement corporations.
References to the corresponding items in the
FFIEC 031 instructions are contained in brackets.

Line Item Instructions
Line Item 1 Unused commitments on loans and all
other lines of credit.
Include the amount outstanding of securitized extensions of credit to individuals for household, family, and
other personal expenditures arising from bank credit
cards and related plans.
Line Item 2 Unused commitments on securities
underwriting.
[Schedule RC-L, item 1.d.]
Line Item 3 Financial standby letters of credit and
foreign office guarantees.
[Schedule RC-L, item 2]

Line Item 8 Commitments to purchase foreign
currencies and U.S. dollar exchange (spot, forward and
futures).
Report the gross amount (stated in U.S. dollars) of all
spot, forward and futures contracts that are outstanding as of the report date committing the reporting
bank to purchase foreign (non-U.S.) currencies and
U.S. dollar exchanges. For purposes of completing this
item, U.S. dollar exchange refers to the amount of U.S.
dollars purchased in connection with the sale of
another currency. Effectively, then, report in this item
the U.S. dollar equivalent of all currencies (whether
U.S. or non-U.S. and whether local or nonlocal) that
were purchased in exchange for another currency.
Line Item 9 All other futures and forward contracts
(excluding contracts involving foreign exchange).
[Schedule RC-L, items 12.a and 12.b, columns A, C,
and D]
Line Item 10 Option contracts:
Line Item 10(a) Written option contracts:

Line Item 4 Performance standby letters of credit and
foreign office guarantees.
[Schedule RC-L, item 3]

Line Item 10(a)(1) Interest rate contracts.
[Schedule RC-L, items 12.c.(1) and 12.d.(1), column A]

Line Item 5 Commercial and similar letters of credit.
[Schedule RC-L, item 4]

Line Item 10(a)(2) Foreign exchange contracts.
[Schedule RC-L, items 12.c.(1) and 12.d.(1), column B]

Line Item 6 Not applicable.

Line Item 10(a)(3) Equity derivative contracts.
[Schedule RC-L, items 12.c.(1) and 12.d.(1), column C]

Line Item 7 All other off-balance sheet liabilities.
Enter the total of all items for which the reporting corporation is contingently liable and which cannot be
properly reported in other items of this schedule.

Line Item 10(a)(4) Commodity and other contracts.
[Schedule RC-L, items 12.c.(1) and 12.d.(1), column D]
RC-L-1

FR2886b

March 2009

Schedule RC-L

Line Item 10(b) Purchased option contracts:
Line Item 10(b)(1) Interest rate contracts.
[Schedule RC-L, items 12.c.(2) and 12.d.(2), column A]
Line Item 10(b)(2) Foreign exchange contracts.
[Schedule RC-L, items 12.c.(2) and 12.d.(2), column B]
Line Item 10(b)(3) Equity derivative contracts.
[Schedule RC-L, items 12.c.(2) and 12.d.(2), column C]
Line Item 10(b)(4) Commodity and other contracts.
[Schedule RC-L, items 12.c.(2) and 12.d.(2), column D]

Line Item 11 Swaps (notional values):
Line Item 11(a) Notional value of interest rate swaps.
[Schedule RC-L, item 12.e, column A]
Line Item 11(b) Notional value of foreign exchange
swaps (e.g., cross currency swaps).
[Schedule RC-L, item 12.e, column B]
Line Item 11(c) Equity derivative swaps.
[Schedule RC-L, item 12.e, column C]
Line Item 11(d) Commodity and other swaps.
[Schedule RC-L, item 12.e, column D]

RC-L-2
March 2009

FR2886b

LINE ITEM INSTRUCTIONS FOR

Claims on and Liabilities to Related
Organizations
Schedule RC-M

General Instructions
This schedule must be completed by all Edge corporations and all agreement corporations.
Schedule RC-M covers all transactions (including
equity investments) with “related” organizations.
Related organizations are defined in the Definitions
section.
Report in Column A the gross amounts due from, and
in Column B the gross amounts due to, related organizations specified in the items listed below. Include all
amounts due to and due from related organizations
(including accrued interest), regardless of the nature of
the instruments or of the accounts that such amounts
reflect.
“Gross due from” may arise from the following:
(1) funds placed on deposit by the reporting institution at related organizations, whether payable on
demand or at the expiration of a specified
maturity;
(2) funds advanced to related organizations by the
reporting institutions, including accrued interest
on such funds;
(3) sales of assets (including sales of participation in
assets) to related organizations;
(4) checks or drafts drawn by, or on behalf of, related
organizations on accounts maintained at the
reporting institution; and
(5) other claims on related organizations, such as
those resulting from clearing activities, foreign
exchange transactions, federal funds transactions,
bankers acceptance transactions, and other
activities.

Reporting corporations with branch offices should
also include in this schedule any undivided profits and
reserves booked at branch offices. If the amounts are
negative, the head office should show them as liabilities
to the branch(es). These amounts should also be
reflected
in the appropriate equity capital or reserve account
item on the report submitted by the head office.
“Gross due to” may arise from the following:
(1) funds placed on deposit at the reporting institution by related organizations, whether payable on
demand or at the expiration of a specified
maturity;
(2) borrowings from related organizations by the
reporting institution, including funds advanced
by a third party to a related organization on
behalf of the reporting institution;
(3) purchases of assets (including purchases of participation in assets) from related organizations;
(4) checks or drafts drawn by or on behalf of the
reporting institution on accounts maintained at
related organizations; and
(5) other liabilities to related organizations, such as
those resulting from clearing activities, foreign
exchange transactions, federal funds transactions,
bankers acceptance transactions, and other
activities.
The schedule segregates institutions domiciled in the
United States from those domiciled outside the United
States (non-U.S.). For purposes of this schedule, institutions in the United States are restricted to those with
offices domiciled in the 50 states of the United States
and the District of Columbia. Offices domiciled either
in a foreign country, in Puerto Rico, or in a U.S. terriRC-M-1

FR 2886b

March 2008

Schedule RC-M

tory or possession, are to be classified as domiciled
outside the United States (non-U.S.).
If the reporting office maintains required reserves with
the Federal Reserve through a related correspondent or
acts as a correspondent for any related organization,
see the Definitions section for the proper treatment of
“passthrough” balances. For the appropriate reporting
treatment of excess balance accounts for which the
reporting corporation is an agent for an excess balance
account at a Federal Reserve Bank, see the Definitions
section for “excess balance account.”

Line Item Instructions
Line Item 1 Related organizations domiciled in the
United States (including related IBFs).
Line Item 1(a) U.S. offices of parent bank and other
U.S. related banks.
Report the amount outstanding due to/due from all
U.S. offices of: (1) the reporting corporation’s parent
bank, and (2) other related U.S. banks, including
related IBFs. If the corporation is not owned by a U.S.
or foreign bank, enter “none.”
Line Item 1(b) U.S. offices of other related
organizations.
Report the amount outstanding due to/due from U.S.
offices of this reporting Edge corporation, including
transactions with any of its majority-owned U.S. nonbanking subsidiaries.
Line Item 2 Related organizations domiciled outside
the United States.
Line Item 2(a) Non-U.S. offices of parent bank and
other related U.S. banks.
Report the amount outstanding due to/due from all
non-U.S. offices of: (1) the reporting corporation’s par-

ent bank, and (2) other related U.S. banks. If the corporation is not owned by a U.S. or foreign bank, enter
“none.”
Line Item 2(b) Non-U.S. offices of other related
organizations.
Report the amount outstanding due to/due from nonU.S. offices of this reporting Edge corporation’s
majority-owned non-U.S. nonbanking subsidiaries.
Line Item 3 Total.
Report in Columns A and B the sum of Items 1(a) and
1(b) and 2(a) and 2(b) above. The amount reported in
Column A must equal Schedule RC, Item 10, and the
amount reported in Column B must equal Schedule RC, Item 20.
Line Item 4 Total loans participated to related
organizations.
Report the total amount of loans outstanding that
have been participated to related organizations (and
not included in Item 3 above) where the reporting corporation is the managing agent or is otherwise acting
as servicer of the transaction for participating related
organizations. Related organizations are defined in the
Definitions section.

Memorandum
Line Item M1 Amount of equity investments in related
organizations.
Enter the amount of equity investments in related
organizations. The amounts should be derived using
the equity method of accounting, and should be
included in the appropriate line item(s) in Column A.

RC-M-2
September 2011

FR 2886b

LINE ITEM INSTRUCTIONS FOR

Past Due and Nonaccurual Loans,
Leases and Other Assets
Schedule RC-N

General Instructions
This schedule must be completed by all Edge corporations and all agreement corporations.
The reporting corporation should report all loans,
lease financing receivables and any other assets booked
at the head office and any consolidated offices that are
past due or are in nonaccrual status, regardless of
whether such credits are secured or unsecured and
regardless of whether they are guaranteed by others.
Loan amounts should be reported held for investment
to the extent that the same categories of loans are
reported held for investment in Schedule RC-C. Report
the full outstanding balances of loans or other assets
that are past due or in nonaccrual status, not simply the
delinquent payments. Include such assets as debt securities and interest-bearing balances due from depository institutions. Exclude other real estate owned and
other repossessed assets, such as automobiles, boats,
equipment, appliances, and similar personal property.

monthly payments. (Thirty days may be used as a
proxy for a month.) Other multipayment obligations with payments scheduled other than
monthly are to be reported as past due when one
scheduled payment is due and unpaid for 30 days
or more.
(2) Open-end credit such as check credit and other
revolving credit plans are to be reported as past
due when the customer has not made the minimum payment for two or more billing cycles.
(3) Amortizing real estate loans are to be reported as
past due when the borrower is in arrears two or
more monthly payments. (Reporters may use
30 days as a proxy for a month if they prefer.)
Such obligations with payments scheduled other
than monthly are to be reported as past due when
one scheduled payment is due and unpaid for
30 days or more.

Institutions that have adopted ASU 2016-13, which
governs the accounting for credit losses, should report
financial assets without any deduction for allowance
for credit losses.

(4) Single payment and demand notes providing for
the payment of interest at stated intervals are to
be reported as past due after one interest payment
is due and unpaid for 30 days or more.

Past Due

(5) Single payment notes providing for the payment
of interest at maturity are to be reported as past
due after maturity if interest or principal remains
unpaid for 30 days or more.

For the purposes of this report, grace periods allowed
by the corporation after a loan technically has become
past due but before the imposition of late charges are
not to be considered in determining past due status.
Furthermore, loans, lease financing receivables and
other assets are to be reported as past due when either
interest or principal is unpaid in the following
circumstances:
(1) Closed-end monthly installment loans and lease
financing receivables are to be reported as past
due when the borrower is in arrears two or more

(6) Unplanned overdrafts are to be reported as past
due if the account remains continuously overdrawn for 30 days or more.
For purposes of this report, a full payment in computing past due status for consumer installment loans
(both closed-end and open-end) is defined to include a
partial payment equivalent to 90 percent or more of the
contractual payment.
RC-N-1

FR 2886b

March 2019

Schedule RC-N

Note: The time period used for reporting past due status as indicated above may not in all instances conform
to those used by federal bank regulators in bank
examinations.

Nonaccrual
For the purposes of this report, loans, lease financing
receivables and any other assets are to be reported as
being in nonaccrual status if: (1) they are maintained
on a cash basis because of deterioration in the financial
position of the borrower, (2) payment in full of interest
or principal is not expected, or (3) principal or interest
has been in default for a period of 90 days or more
unless the obligation is both well-secured and in the
process of collection. A nonaccrual asset may be
restored to an accrual status when none of its principal
or interest is due and unpaid or when it otherwise
becomes well-secured and is in the process of
collection.
For purposes of applying the third test for the nonaccrual of interest listed above, the date on which an asset
reaches nonaccrual status is determined by its contractual terms. If the principal or interest on an asset
becomes due and unpaid for 90 days or more on a date
that falls between report dates, the asset should be
placed in nonaccrual status as of the date it becomes
90 days past due and should remain in nonaccrual status until it meets the criteria for restoration to accrual
status described above.

purposes of this report, the concession consists of a
modification of terms, such as a reduction of the loan’s
stated interest rate, principal, or accrued interest or an
extension of the loan’s maturity date at a stated interest
rate lower than the current market rate for new debt
with similar risk, regardless of whether the loan is
secured or unsecured and regardless of whether the
loan is guaranteed by the government or by others.
Once an obligation has been restructured in a troubled
debt restructuring, it continues to be considered a
troubled debt restructuring until paid in full or otherwise settled, sold, or charged off. However, if a restructured obligation is in compliance with its modified
terms and the restructuring agreement specifies an
interest rate that at the time of the restructuring is
greater than or equal to the rate that the corporation
was willing to accept for a new extension of credit with
comparable risk, the loan need not continue to be
reported as a troubled debt restructuring in calendar
years after the year in which the restructuring took
place. A loan extended or renewed at a stated interest
rate equal to the current interest rate for new debt with
similar risk is not considered a troubled debt restructuring. Also, a loan to a third-party purchaser of
‘‘other real estate owned’’ by the reporting corporation
for the purpose of facilitating the disposal of such real
estate is not considered a troubled debt restructuring.

Item Instructions

A debt is ‘‘well-secured’’ if it is secured (1) by collateral
in the form of liens on, or pledges of, real or personal
property, including securities, that have a realizable
value sufficient to discharge the debt in full, or (2) by
the guarantee of a financially responsible party. A debt
is ‘‘in the process of collection’’ if collection of the debt
is proceeding in due course either through legal action,
including judgment enforcement procedures, or, in
appropriate circumstances, through collection efforts
that do not involve legal actions, provided they are reasonably expected to result in repayment of the debt or
in its restoration to a current status.

Report in Items 1 and 2 the full outstanding balances
(not just delinquent payments) of loans, lease financing
receivables and any other assets that are past due and
upon which the corporation continues to accrue interest, as follows:

For purposes of this report, a troubled debt restructuring is a restructuring of a loan in which the corporation, for economic or legal reasons related to a borrower’s financial difficulties, grants a concession to the
borrower that it would not otherwise consider. For

Line Item 2 Past due 90 days or more and still
accruing.
Report the loans, lease financing receivables and any
other assets as specified above on which payment is due
and unpaid for 90 days or more.

Line Item 1 Past due 30–89 days and still accruing.
Report any loans, lease financing receivables and any
other assets that are past due 30–89 days (as defined
above) and still accruing.

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Schedule RC-N

Exclude from Items 1 and 2 all loans, lease financing
receivables and any other assets that are on a nonaccrual status.
Line Item 3 Nonaccrual.
Report the outstanding balances of loans, leases and
other assets that are in nonaccrual status. However,
restructured loans with a zero percent effective interest
rate are not to be reported on this line as nonaccrual
loans, leases and other assets.
Line Item 4 Total.
Enter the total of Items 1 through 3.

Memorandum Item 1 Loans restructured in troubled
debt restructurings included in Item 4 above.
Report the outstanding balances of loans restructured
in troubled debt restructurings (as defined above) that
under their modified terms are past due 30 days or
more or are in nonaccrual status as of the report date.
Such loans will have been included in one or more lines
of this schedule. Include all loans to individuals for
household, family, and other personal expenditures
and all loans secured by 1–4 family residential
properties.

RC-N-3
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March 2011

LINE ITEM INSTRUCTIONS FOR

Risk-Based Capital
Schedule RC-R

General Instructions
This schedule must be completed only by banking
Edge corporations and banking agreement corporations.
Effective January 1, 1993, banking Edge corporations
became subject to risk-based capital requirements
under Section 211.12(c) of Regulation K. Banking
Edge corporations must maintain a minimum total
capital ratio to total risk-weighted assets of at least
10 percent, of which at least 50 percent must consist of
Tier 1 capital. Banking Edge corporations must generally comply with Regulation Q’s eligibility criteria for
regulatory capital instruments. Please refer to the
instructions on Schedule RC-R of the
FFIEC 031 report for definitions of terms used in this
schedule and for applicable transition provisions.

Line Item Instructions
Line Item 1 Tier 1 Capital allowable under
Regulation Q.
Report the amount of Tier 1 capital, less deductions, as
indicated below.

(4) less goodwill and other disallowed intangible
assets (except mortgage servicing assets), less
deferred tax assets that arise from net operating
loss and tax credit carryforwards net of any
related valuation allowances, and less any accumulated other comprehensive income as reported
under GAAP.
Line Item 2 Tier 2 Capital allowable under
Regulation Q.
Report the amount of Tier 2 capital as described
below.
Tier 2 capital consists of:
(1) Tier 2 capital instruments and any related surplus; and
(2) allowance for loan and lease losses or allowance
for credit losses (up to a limit of 1.25% of total
risk-weighted assets)
Line Item 3 Total capital (i.e., Tier 1 and Tier 2
capital) allowable under Regulation Q.
Report the sum of items 1 and 2 above.

Tier 1 capital consists of:
(1) common stockholders' equity capital and any
related surplus;
(2) retained earnings; and
(3) additional tier 1 capital instruments and any
related surplus; and

Line Item 4 Total risk-weighted assets.
The total risk-weighted asset amount represents the
aggregate of the corporation's assets and credit equivalent amounts of off-balance sheet items assigned to the
respective risk categories set forth in Regulation Q.

RC-R-1
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March 2019

LINE ITEM INSTRUCTIONS FOR

Branch Schedule of Selected
Items—Non-Consolidated
Schedule RC-V

General Instructions
This schedule must be completed only by banking
Edge corporations and banking agreement corporations that have branch offices.
For the purposes of this schedule, all banking Edge
corporations and all banking agreement corporations
that have branch offices must complete Schedule RC-V
for the head office and each branch on a nonconsolidated basis. Items reported in this schedule
reflecting balances of the head office separately should
include balances of the IBF of only the head office.
Items reported in this schedule reflecting balances of a
branch office should include balances of the IBF of
only that branch office. Banking Edge corporations
and banking agreement corporations with no branch
offices should not complete this schedule.
Institutions that have adopted ASU 2016-13 should
report asset amounts net of any applicable allowances
for credit losses included in amounts reported on
Schedule RC, Balance Sheet.

Line Item Instructions
Line Item 1 Cash and balances due from depository
institutions.
Report the amount of currency and coin, cash items in
process of collection and balances with depository
institutions and central banks included in Schedule RC-A, Item 5. Refer to the instructions for Schedule RC-A for further guidance.
Line Item 2 Loans and lease financing receivables, held
for investment and held for sale.
Report in this item all loans, including real estate loans,
commercial and industrial loans, loans to individuals,
and loans to foreign governments and official institu-

tions. This is to be reported net of unearned income
and before adjustment for allowances for loan and
lease losses, or for institutions that have adopted ASU
2016-13, the allowance for credit losses on loans and
leases. Refer to the instructions for Schedule RC-C for
further guidance.
Line Item 3 Gross claims on related organizations.
This item includes credit extensions and balances with
related organizations (see related organizations in
Definitions section). Do not net claims on related organizations with liabilities to related organizations.
Line Item 4 Total assets.
This item is the sum of all claims on non-related organizations and claims on related organizations. See
Definitions section for discussion of items included in
total assets for the purposes of this report.
Line Item 5 Total deposits.
Include as deposits (1) those liabilities readily
identifiable by name and definition as deposits, (2) all
liabilities identical to those described under Schedule RC-E but having different names in foreign countries, (3) liabilities that, owing to law, custom, or banking practice in foreign countries, have characteristics
analogous to those defined in Schedule RC-E; and
(4) every other liability treated as a deposit by law, custom or banking practice in the country in which the
liability is booked. This item should exclude any liabilities to related organizations.
Line Item 6 Gross liabilities to related organizations.
This item includes all balances due to related organizations, wherever located (see related organizations in
Definitions section). Do not net liabilities to related
organizations with claims on related organizations in
completing this schedule.
RC-V-1

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Schedule RC-V

Line Item 7 Commercial and similar letters of credit.
Enter the total unused balances of all outstanding irrevocable commercial letters of credit, travelers’ letters of
credit, and all similar letters of credit that have been
issued or confirmed by the reporting corporation or
the agents except those issued for money or its equivalent (report as demand deposits) or that have been
accepted by the reporting corporation, or ‘‘standby
letter’’ (see Item 8 below).
Line Item 8 Guarantees and standby letters of credit.
Report the amount of outstanding and unused guarantees issued by the reporting corporation or its agents
guaranteeing customers’ debts or otherwise agreeing
for a customer’s benefit to make payments on the

occurrence of readily ascertainable events, regardless
of the form of guarantee, including those issued in the
form of letters of credit (so-called ‘‘standby letters’’) or
letters of indemnity. Any standby letters of credit
should be reported gross of any amounts participated
to others. Participating organizations other than the
originating institutions should report only their shares
in the potential extension of credit under the standby
letter of credit. In the case of a syndicated standby letter of credit where each holder has a direct obligation
to the beneficiary, each reporting corporation should
report only its share of the syndication. Exclude letters
of credit that are covered by pledged deposits.

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Definitions for FR 2886b Instructions

The following terms are employed frequently in these
instructions and are defined as follows:

Acceptances Executed by the Reporting
Corporation
With the exceptions described below, the accepting
corporation (i.e., the corporation on whom the draft is
drawn) must report on its balance sheet the full amount
of the acceptance in both (1) the liability item, “Other
liabilities,” (Schedule RC, Item 18, reflecting the
accepting corporation’s obligation to put the holder of
the acceptance in funds (to pay the holder the full
amount of the draft) at maturity, and (2) the asset item,
“Other assets” (Schedule RC, Item 8), reflecting the
customers’ liability to put the accepting bank in funds
at maturity.
Exceptions to the mandatory reporting by the accepting corporation of the full amount of all outstanding
drafts accepted by the reporting corporation in both
Item 18 and Item 8 on the balance sheet occur in the
following situations:
(1) One exception occurs in situations where the
accepting corporation acquires—through initial
discounting or subsequent purchase—and holds
its own acceptance (that is, a draft that it has itself
accepted). In this case, its own acceptances that
are held by it will not be reported in the liability
and asset items noted above (that is, Schedule RC,
Items 8 and 18). The corporation’s own acceptances held will be reported under “Loans and
leases, held for investment and held for sale”
(Schedule RC, Item 4(a), and the appropriate
item in Schedule RC-C).
(2) Another exception occurs in situations where the
account party anticipates its liability to the
reporting corporation on an acceptance out-

standing by making a payment to the corporation
that reduces the customers’ liability in advance of
the maturity of the acceptance. In this case, the
reporting corporation will decrease “Other
assets” (Schedule RC, Item 8), by the amount of
such prepayment; the prepayment will not affect
“Other liabilities” (Schedule RC, Item 18), which
would continue to reflect the full amount of the
acceptance until the maturity date specified in the
instrument. If the account party’s payment to the
accepting corporation before the maturity date is
not for the purpose of immediate reduction of its
indebtedness to the reporting bank or if receipt of
the payment does not immediately reduce or
extinguish that indebtedness, such payment will
not reduce “Other assets” (Schedule RC, Item 8),
but should be reflected in the corporation’s
deposit liabilities in Schedule RC-E.
In all situations other than these two exceptions just
described, the accepting corporation must report the
full amount of its acceptances in its liability item 18,
and in its asset item 8. There are no other circumstances in which the accepting corporation can report
as a balance sheet liability anything less than the full
amount of the obligation to put the holder of the
acceptance in funds at maturity. Moreover, there are no
circumstances in which the reporting corporation can
net its acceptance assets against its acceptance
liabilities.
NOTE: The amount of a corporation’s acceptances
that are subject to limitations on eligible acceptances,
as set forth in Federal Reserve regulation 12 CFR
211.6(a), may differ from the required reporting of
acceptances on the balance sheet, as described above.
These differences are mainly attributable to ineligible
acceptances, to participation in the reporting corporation’s acceptances conveyed to others, and to particiDEF-1

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Definitions

pation acquired by the reporter in other banks’
acceptances.

“Participations” in Acceptances
The general requirement for the accepting corporation
to report on its balance sheet the full amount of the
total obligation to put the holder of the acceptance in
funds applies also, in particular, to any situation in
which the accepting corporation enters into any kind
of arrangement with others for the purpose of having
the latter share, or participate, in the obligation to put
the holder of the acceptance in funds at maturity. In
any such sharing arrangement or participation
agreement—regardless of its form or its contract provisions, regardless of the terminology (e.g., “funded,”
“risk,” “unconditional,” or “contingent”) used to
describe it and the relationships under it, regardless of
whether it is described as a participation in the customer’s liability or the accepting corporation’s obligation,
and regardless of the system of debits and credits used
by the accepting corporation to reflect the participation arrangement—the existence of the participation
or other agreement does not reduce its obligation to
honor the full amount of the acceptance at maturity
nor change the requirement to report the full amount
of the acceptance in the liability and asset items referenced above.
The existence of such participations is not to be
recorded on the balance sheet of the accepting corporation that conveys shares in its obligation to put the
holder of the acceptance in funds or on the balance
sheets of the other parties that acquire such participation. However, in such cases of agreements to participate, both the accepting party conveying the participation to others and the party acquiring the participation
from the accepting organization, must report the
amounts of such participation in the appropriate
memorandum item of the report form.

Acceptances Owned by the Reporting
Corporation
The treatment of acceptances owned or held by the
reporting corporation (whether acquired by initial discount or subsequent purchase) depends upon whether
the acceptances held have been accepted by the reporting corporation or by others.

The reporting corporation’s holdings of other banks’
acceptances are to be reported as loans to banks and
included in Item 1 or 2 on Schedule RC-C. On the
other hand, the corporation’s holdings of its own
acceptances are to be reported according to the
account party of the draft. Thus, for example, holdings
of own acceptances for which the account parties are
commercial or industrial enterprises are to be reported
in Schedule RC-C in “Commercial and industrial
loans” (Schedule RC, Item 4).
The difference in treatment between holdings of own
acceptances and holdings of other banks’ acceptances
stems from the fact that, for other banks’ acceptances,
the holding bank’s immediate claim is on the accepting
bank, regardless of the account party or of the purpose of the loan. On the other hand, for its holdings of
its own acceptances, the bank’s immediate claim is on
the account party named in the accepted draft.

Addressees (Domicile)
Certain items in this report apply only to customers in
the United States or to customers in foreign countries.
Other items distinguish between U.S. and foreign
“addressees.” Where applicable, the U.S./non-U.S. distinction should reflect the reporting corporation’s contribution to similar balances shown on its parent
bank’s Consolidated (foreign and domestic) Report of
Condition.
Whether a customer is “U.S.” or “foreign” shall be
determined by the customer’s principal address (its
domicile). “U.S.” addressees include residents of any
of the 50 states of the United States, the District of
Columbia, Puerto Rico, and U.S. dependencies and
insular possessions (including trust territories). “Foreign” and “nonU.S.” addressees include residents of all
other geographic areas. The distinction between a U.S.
customer and a foreign (or non-U.S.) customer should
be based on the principal address or domicile of the
direct obligor or direct depositor regardless of the
domicile of any guarantor.
In some cases, the “account address” used for correspondence, etc., is different from the customer’s principal address or domicile. In such cases, the corporation
should look behind the account address to other information in its files or should make reasonable efforts to
ascertain the customer’s principal address or domicile

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Definitions

from sources outside the corporation. Only if the customer’s domicile is not readily ascertainable from the
reporter’s own files, or from other sources, may the
account address be used for determining whether a
customer is “U.S.” or “foreign.”

Annuity
An investment product, typically underwritten by an
insurance company, that pays either a fixed or variable
payment stream over a specified period of time. Both
proprietary and private label mutual funds and annuities are established in order to be marketed primarily to
a corporation’s customers.

Commercial Banks in the U.S.
For purposes of this report, a commercial bank is any
legal entity chartered as a commercial bank and/or
trust company by the U.S. or a unit of government of
the U.S., or a private or industrial bank engaged in
banking, and located in the U.S. (exclude any foreign
branches thereof). For this report, include (unless
specified separately) (1) U.S. agencies and branches of
foreign banks; (2) Edge and agreement corporations
that are organized under provisions of Section 25 or
25(a) of the Federal Reserve Act; and (3) investment
companies engaged in banking and chartered under
Article XII by the State of New York that are majorityowned by one or more foreign banks or by foreign official institutions.

Excess Balance Account
An excess balance account (EBA) is a limited-purpose
account at a Federal Reserve Bank established for
maintaining the excess balances of one or more depository institutions (participants) that are eligible to earn
interest on balances held at the Federal Reserve Banks.
An EBA is managed by another depository institution
that has its own account at a Federal Reserve Bank
(such as a participant’s pass-through correspondent)
and acts as an agent on behalf of the participants. Balances in an EBA represent a liability of a Federal
Reserve Bank directly to the EBA participants and not
to the agent. The Federal Reserve Banks pay interest
on the average balance in the EBA over a 7-day maintenance period and the agent disburses that interest to
each participant in accordance with the instructions of

the participant. Only a participant’s excess balances
may be placed in an EBA; the account balance cannot
be used to satisfy the participant’s reserve balance
requirements or contractual clearing agreements.
The reporting of an EBA by participants and agents
differs from the required reporting of a pass-through
reserve relationship, which is described in the
Definitions section for “pass-through reserve
balances.”
A participant’s balance in an EBA is to be treated as a
claim on a Federal Reserve Bank (not as a claim on the
agent) and, as such, should be reported on the balance
sheet in Schedule RC, item 1(b), “Interest-bearing balances” due from depository institutions. For riskbased capital purposes, the participant’s balance in an
EBA is accorded a zero percent risk weight. A participant should not include its balance in an EBA in
Schedule RC, item 3, “Federal funds sold.”
The balances in an EBA should not be reflected as an
asset or a liability on the balance sheet of the depository institution that acts as the agent for the EBA.
Thus, the agent should not include the balances in the
EBA in Schedule RC, item 1(b), “Interest-bearing balances” due from depository institutions; Schedule RC,
item 12(b), “Total Interest-bearing deposits”; or
Schedule RC-A, item 4, “Balances due from Federal
Reserve Banks.”

Federal Funds Transactions
Provided below are definitions of various terms that
are used in the instructions for Schedule RC, Item 3
and Item 13.

Immediately Available Funds
Funds that the purchasing corporation can either use
or dispose of on the same business day that the transaction giving rise to the receipt of the funds is executed
(or, in the case of lending resulting from previous commitments to lend, when the transaction giving rise to
the disposal of funds is effective).

One-day Transactions
Transactions made on one business day to mature on
the next business day, including those made on Friday
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Definitions

to mature on Monday, and those made on the last business day prior to a holiday (for either or both parties to
the transaction) that mature on the first business day
after the holiday.

Continuing Contracts
Agreements, regardless of the terminology used, that
remain in effect for more than one business day but
that have no specified maturity and do not require
advance notice of the lender or borrower to terminate.
Such contracts may also be known as “roll-overs” or as
“open-ended agreements.”

Foreign
According to Federal Reserve Regulation K, “foreign”
or “foreign country” refers to one or more foreign
nations, and includes the overseas territories, dependencies, and insular possessions of those nations and
of the United States, and the Commonwealth of
Puerto Rico.

Mutual Fund
The common name for an open-end investment company whose shares are sold to the investing public.

Offsetting
Offsetting is the reporting of assets and liabilities on a
net basis in Schedule RC. Reporting corporations are
permitted to offset assets and liabilities recognized in
the balance sheet when a “right of setoff ” exists. Under
ASC Subtopic 210-20, Balance Sheet – Offsetting (formerly FASB Interpretation No. 39, Offsetting of
Amounts Related to Certain Contracts), a right of setoff
exists when all of the following conditions are met:
(1) Each of two parities owes the other determinable
amounts. Thus, only bilateral netting is
permitted.
(2) The reporting party has the right to set off the
amount owed with the amount owed by the other
party.
(3) The reporting party intends to set off. This condition does not have to be met for fair value
amounts recognized for conditional or exchange

contracts that have been executed with the same
counterparty under a master netting
arrangement.
(4) The right of setoff is enforceable at law. Legal
constraints should be considered to determine
whether the right of setoff is enforceable. Accordingly, the right of setoff should be upheld in
bankruptcy (or receivership). Offsetting is appropriate only if the available evidence, both positive
and negative, indicates that there is a reasonable
assurance that the right of setoff would be upheld
in bankruptcy (or receivership).
According to ASC Subtopic 210-20, for forward, interest rate swap, currency swap, option, and other conditional and exchange contracts, a master netting
arrangement exists if the reporting corporation has
multiple contracts, whether for the same type of conditional or exchange contract or for different types of
contracts, with a single counterparty that are subject to
a contractual agreement that provides for the net settlement of all contracts through a single payment in a
single currency in the event of default or termination
of any one contract.
Offsetting the assets and liabilities recognized for conditional or exchange contracts outstanding with a
single counterparty results in the net position between
the two counterparties being reported as an asset or a
liability on the balance sheet. The reporting entity’s
choice to offset or not to offset assets and liabilities
recognized for conditional or exchange contracts must
be applied consistently.
Offsetting of assets and liabilities is also permitted by
other accounting pronouncements identified in ASC
Subtopic 210-20. These pronouncements apply to such
items as leveraged leases, pension plan and other postretirement benefit plan assets and liabilities, and
deferred tax assets and liabilities. In addition, ASC
Subtopic 210-20, Balance Sheet – Offsetting (formerly
FASB Interpretation No. 41, Offsetting of Amounts
Related to Certain Repurchase and Reverse Repurchase
Agreements), describes the circumstances in which
amounts recognized as payables under repurchase
agreements may be offset against amounts recognized
as receivables under reverse repurchase agreements and
reported as a net amount in the balance sheet. The
reporting entity’s choice to offset or not to offset payables and receivables under ASC Subtopic 210-20 must

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Definitions

be applied consistently. See also “reciprocal balances”
below.

Participation
The issue of appropriate reporting treatment (i.e., as a
sale or as a borrowing) arises particularly in the case of
participation. No single statement can be made about
the required reporting treatment of “participation” in
general, since the term “participation” is used in connection with a number of quite different arrangements.
For example, it may refer to shares in a single loan,
shares in a single financing, shares in a pool of similar
loans, shares in a pool of dissimilar loans, or shares in
liabilities, or risks, etc. Refer to the FFIEC 031 Glossary entry for “Transfers of Financial Assets” for further information.

Reciprocal Balances
Reciprocal balances arise when two depository institutions maintain deposit accounts with each other; that
is, when a reporting corporation has both a due to and
a due from balance with another depository
institution.
For purposes of the balance sheet, reciprocal balances
between the reporting bank and other depository institutions may be reported on a net basis when a right of
setoff exists. See the definition of “offsetting” above
for the conditions that must be met for a right of setoff
to exist.

Related Organizations
For purposes of this report, include (1) any organization that directly or indirectly holds the majority of the
voting shares of, or otherwise controls the reporting
organization, and (2) any organization the majority of
whose shares are held, directly or indirectly, or any
organization that is otherwise controlled by, the reporter’s ultimate parent organization. However, any organization consolidated in the reporting Edge corporation’s financial statements should not be included.

Sale of Assets
Refer to the FFIEC 031 Glossary entry for Transfers of
Financial Assets. In addition, refer to the
FFIEC 031 Glossary entry for Sales of Assets for RiskBased Capital Purposes for guidance for determining

whether sales of loans, securities, receivables, and other
assets are subject to risk-based capital requirements
and are reportable in Schedule RC-R, Risk-Based
Capital, and Schedule RC-L, Derivatives and OffBalance-Sheet Items.

Subsidiaries
The treatment of subsidiaries is the same as provided
in the FFIEC 031 report and depends upon the degree
of ownership held by the reporting corporation.
A majority-owned subsidiary of the reporting corporation is a subsidiary in which the parent corporation
directly or indirectly owns more than 50 percent of the
outstanding voting stock.
A significant subsidiary of the reporting corporation is
a majority-owned subsidiary that meets any one or
more of the following tests:
(1) The corporation’s direct or indirect investment in
and advances to the subsidiary equals five percent
or more of the total equity capital of the parent
corporation.
Note: for the purposes of this test, the amount of
direct and indirect investments and advances is
either (a) the amount carried on the books of the
parent corporation or (b) the parent’s proportionate share in the total equity capital of the subsidiary, whichever is greater.
(2) The parent corporation’s proportional share
(based on equity ownership) of the subsidiary’s
gross operating income or revenue amounts to
five percent or more of the gross operation
income or revenue of the consolidated parent
corporation.
(3) The subsidiary’s income or loss before income
taxes amounts to five percent or more of the parent corporation’s income or loss before income
taxes.
(4) The subsidiary is, in turn, the parent of one or
more subsidiaries which, when consolidated with
the subsidiary, constitute a significant subsidiary
as defined in one or more of the above tests.
The equity ownership in majority-owned subsidiaries
that are not consolidated by the reporting organization
(for example, subsidiaries that are Edge and agreement
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Definitions

corporations) are to be accounted for using the equity
method of accounting and are reported in Schedule RC, Items 9 or 10, and in Schedule RC-M.

Syndications
A syndication is a participation, usually involving
shares in a single loan, in which several participants
agree to enter into an extension of credit under a bona
fide binding agreement that provides that, regardless of
any event, each participant shall be liable only up to a
specified percentage of the total extension of credit or
up to a specified dollar amount. In a syndication, the
participants agree to the terms of the participation
prior to the execution of the final agreement and the
contract is executed by the obligor and by all the participants, although there is usually a lead institution
organizing or managing the operation. Large commercial and industrial loans, large loans to finance companies, and large foreign loans may be handled through
such syndicated participation. Each participant in the
syndicate, including the lead party, records its own
share of the participated loan and the total amount of
the loan is not entered on the books of one party to be
shared through transfers of loans. Refer to the
FFIEC 031 Glossary entry for “Transfers of Financial
Assets” for further information.

Participation Other than Syndications
Such participation may involve shares in a single loan
or in a pool of loans or receivables. They may be prearranged, with a lead institution originating the transaction and—simultaneously (as prearranged with other
participants) or at a later date—selling shares to others.
The seller may acquire or accumulate assets for the
express purpose of issuing participation or it may participate out loans or receivables it has acquired over
time in the regular course of its credit operations. In
any case, the assets subject to the participation are, in
contrast to the situation in the case of the syndicated
participation, usually recorded on the books of the
originator prior to the distribution of shares in them.
Refer to the FFIEC 031 Glossary entry for “Transfers
of Financial Assets” for further information.

Pass-through Reserve Balances
A nonmember depository institution may hold its federally required reserve balances (in excess of vault cash)
with a Federal Reserve Bank either directly or it may
hold them indirectly, by passing its reserve balances
through another depository institution. When an Edge
corporation passes its reserve balance to the Federal
Reserve through another institution, it is referred to as
a “respondent.” When it passes them to the Federal
Reserve for another nonmember depository institution, it is referred to as a “correspondent.”
As was explained in the Federal Financial Institutions
Examination Council’s letter to all insured commercial
banks in the United States in December 1980, this
pass-through reserve relationship is legally and for
supervisory purposes considered to constitute an asset/
debt relationship between the respondent and the correspondent, and an asset/debt relationship between the
correspondent and the Federal Reserve. The required
reporting of the “pass-through reserve balances”
reflects this structure of asset/debt relationship.
In the balance sheet of the respondent, the passthrough reserve balances are to be treated as a claim on
the correspondent (not as a claim on the Federal
Reserve) and, as such, are to be reflected in Schedule RC-A, Item 2, “Balances due from depository institutions in the U.S.”
In the balance sheet of the correspondent bank, the
pass-through reserve balances are to be treated as balances due to respondents and, to the extent that the
balances have actually been passed through to the Federal Reserve, as balances due from the Federal Reserve.
The balances due to respondents are to be reflected in
Schedule RC-E, Item 2, “Deposits of commercial
banks and other depository institutions in the U.S.
(including their IBFs).” Balances due from the Federal
Reserve are to be reflected in Schedule RC-A, Item 4,
“Balances due from Federal Reserve Banks.”
The reporting of pass-through reserve balances by correspondent and respondent banks differs from the
required reporting of excess balance accounts by participants and agents, which is described in the
Definitions section for “excess balance accounts.”

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FR 2886B Validity Edits
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505

RI2c

RIAD4073

RI

Validity

510

RI3

RIAD4074

No change

RI

Validity

515

RI5c

RIAD4079

99991231

No change

RI

Validity

520

RI7c

RIAD4093

FR2886B 20190331

20190331

Archived

RI

Validity

521

RI8a

RIADHT69

FR2886B 20190630

99991231

No change

RI

Validity

521

RI8a

RIADHT69

FR2886B 20190331

99991231

No change

RI

Validity

523

RI8c

RIAD4301

FR2886B 20131231

20181231

Ended

RI

Validity

525

RI8

RIAD4301

FR2886B 20131231

99991231

No change

RI

Validity

530

RI10

RIAD4300

FR2886B 20131231

20171231

Archived

RI

Validity

535

RI12

RIAD4340

FR2886B 20180331

99991231

No change

RI

Validity

535

RI12

RIADFT28

FR2886B 20131231

99991231

No change

RI-A

Validity

*560

RIA2

RIAD4340

Edit Test

Alg Edit Test

Financial data must be numeric and nonnegative
Sum of RI1a1 through RI1b must equal
(riad4094 + riad4115 + riad4020 +
RI1c (+/-2)
riada315 + riad8622 + riad4028) le
(riad4107 + 2) and (riad4094 + riad4115
+ riad4020 + riada315 + riad8622 +
riad4028) ge (riad4107 - 2)
Sum of RI2a and RI2b must equal RI2c
(riad5466 + riad4126) le (riad4073 +
(+/-1)
1) and (riad5466 + riad4126) ge (riad4073
- 1)
RI1c minus RI2c must equal RI3 (+/-1)
(riad4107 - riad4073) le (riad4074 +1) and
(riad4107 - riad4073) ge (riad4074 -1)
Sum of RI5a1 through RI5b must equal
(riad4199 + riad4075 + riad4070 +
RI5c (+/-3)
riad4077 + riad4090 + riad4101
+riad4619) le (riad4079 + 3) and
(riad4199 + riad4075 + riad4070+
riad4077 + riad4090 + riad4101 +
riad4619) ge (riad4079 - 3)
Sum of RI7a1 through RI7b must equal
(riad4135 + riad4217 + riad4092 +
RI7c (+/-2)
riad4127) le (riad4093 + 2) and (riad4135
+ riad4217 + riad4092 + riad4127) ge
(riad4093 - 2)
Sum of RI3, RI5c, and RI6 minus the sum ((riad4074 + riad4079 + riad4091) of RI4a, RI4b, and RI7c must equal RI8a (riadjj33 + riad4243 +riad4093)) le
(+/-2)
(riadht69 +2) and ((riad4074 + riad4079 +
riad4091) - (riadjj33 + riad4243
+riad4093)) ge (riadht69 - 2)
Sum of RI3, RI5c, and RI6 minus the sum ((riad4074 + riad4079 + riad4091) of RI4a, RI4b, and RI7c must equal RI8a (riadjj33 + riad4243 +riad4093)) le
(+/-2)
(riadht69 +2) and ((riad4074 + riad4079 +
riad4091) - (riadjj33 + riad4243
+riad4093)) ge (riadht69 - 2)
Sum of RI8a and RI8b must equal RI8c
(riadht69 +riadht70) le (riad4301 +2) and
(+/-2)
(riadht69 +riadht70) ge (riad4301 - 2)
Sum of RI3, RI5c, and RI6 minus the sum ((riad4074 + riad4079 + riad4091) of RI4a, RI4b, and RI7c must equal RI8
(riad4230 + riad4243 +riad4093)) le
(+/-2)
(riad4301 +2) and ((riad4074 + riad4079
+ riad4091) - (riad4230 + riad4243
+riad4093)) le (riad4301 - 2)
RI8 minus RI9 must equal RI10 (+/-1)
(riad4301 - riad4302) le (riad4300 +1) and
(riad4301 - riad4302) ge (riad4300 -1)
Sum of RI10 and RI11 must equal RI12
(riad4300 + riad4320) le (riad4340 +
(+/-1)
1) and (riad4300 + riad4320) ge (riad4340
- 1)
Sum of RI10 and RI11 must equal RI12
(riad4300 + riadft28) le (riad4340 + 1) and
(+/-1)
(riad4300 + riadft28) ge (riad4340 - 1)
RIA2 must equal RI12
(riad4340) eq (riad4340)

CHK-1
FR 2886b

December 2019

Series

Effective
Start Date
FR2886B 20131231

Effective
End Date
99991231

Edit
Change
No change

Schedule
RI-A

Edit
Type
Validity

Edit
Number
570

Target
Item
RIA7

MDRM
Number
RIAD3210

FR2886B 20131231
FR2886B 20131231
FR2886B 20190331

99991231
20181231
99991231

No change
Archived
No change

RI-A
RI-B
RI-B

Validity
Validity
Validity

575
*576
*576

RIAD3210
RIAD4230
RIADJJ33

20181231
99991231
20190331

Archived
No change
Archived

RI-B
RI-B
RI-B

Validity
Validity
Validity

*578
*578
580

RIA7
RIB3A
RIB3A,
RIB3B,
RIB3C,
RIBM1
RIB3B
RIB3D
RIB6A

FR2886B 20131231
FR2886B 20190331
FR2886B 20131231

FR2886B 20190630

99991231

No change

RI-B

Validity

580

RIB6A

RIAD3123

FR2886B 20190331

99991231

No change

RI-B

Validity

582

RIB6B

RIADJH93

FR2886B 20190331

99991231

No change

RI-B

Validity

583

RIB6C

RIADJH99

FR2886B 20131231
FR2886B 20131231

99991231
20181231

No change
Archived

RI-B
RI-B

Validity
Validity

585
590

RIB6A
RIB6B

RIAD3123
RIAD3128

FR2886B 20190331

20190331

Archived

RI-B

Validity

590

RIB6D

RIAD3128

FR2886B 20190630

99991231

No change

RI-B

Validity

590

RIB6D

RIAD3128

FR2886B 20131231

99991231

No change

RC

Validity

020

RC-1bA

RCFD0071

FR2886B 20131231

20181231

Archived

RC

Validity

025

RC-2B

RCFN0385

FR2886B 20190331

99991231

No change

RC

Validity

025

RC-2aB

RCFNJJ34

FR2886B 20190331

99991231

No change

RC

Validity

027

RC-2bB

RCFN1773

FR2886B 20190331

99991231

No change

RC

Validity

028

RC-2cB

RCFNJA22

RIAD4243
RIAD4243
RIAD3123

Edit Test

Alg Edit Test

Sum of RIA1, RIA2, RIA3, RIA5 and RIA6, ((riad3215 + riad4340 + riad4346 +
minus RIA4 must equal RIA7 (+/-3)
riadb511 + riad3218) - (riad4475)) le
(riad3210 +3) and ((riad3215 + riad4340
+ riad4346 + riadb511 + riad3218) (riad4475)) ge (riad3210 - 3)
RIA7 must equal RC-26A
(riad3210) eq (rcfd3210)
Sum of RIB3A must equal RI4a
(riad4230) eq (riad4230)
Sum of RIB3A, RIB3B, RIB3C, and
(riad4230 + riadjh90 + riadjh96 + riadjj02)
eq (riadjj33)
RIBM1 must equal RI4a
RIB3B must equal RI4b
RIB3D must equal RI4b
Sum of RIB1A, RIB2A, RIB3A, and RIB4A
minus RIB5A must equal RIB6A (+/-2)

(riad4243) eq (riad4243)
(riad4243) eq (riad4243)
((riad3124 + riad4605 + riad4230 +
riad4595) - (riadc079)) le (riad3123 +2)
and ((riad3124 + riad4605 + riad4230 +
riad4595) - (riadc079)) ge (riad3123 - 2)
Sum of RIB1A, RIB2A, RIB3A, and RIB4A ((riad3124 + riad4605 + riad4230 +
riad4595) - (riadc079)) le (riad3123 +2)
minus RIB5A must equal RIB6A (+/-2)
and ((riad3124 + riad4605 + riad4230 +
riad4595) - (riadc079)) ge (riad3123 - 2)
((riadjh88 + riadjh89 + riadjh90 +
Sum of RIB1B, RIB2B, RIB3B, and
riadjh91) - (riadjh92)) le (riadjh93 + 2) and
RIB4B minus RIB5B must equal RIB6B
((riadjh88 + riadjh89 + riadjh90 +
(+/-2)
riadjh91) - (riadjh92)) ge (riadjh93 - 2)
((riadjh94 + riadjh95 + riadjh96 +
Sum of RIB1C, RIB2C, RIB3C, and
riadjh97) - (riadjh98)) le (riadjh99 + 2) and
RIB4C minus RIB5C must equal RIB6C
((riadjh94 + riadjh95 + riadjh96 +
(+/-2)
riadjh97) - (riadjh98)) ge (riadjh99 - 2)
RIB6A must equal RC-4b
(riad3123) eq (rcfd3123)
Sum of RIB1D, RIB2D, RIB3D, and
((riad3131 + riad3132 + riad4243 +
RIB4D minus RIB5D must equal RIB6D
riad3134) - (riad3133)) le (riad3128 +1)
(+/-1)
and ((riad3131 + riad3132 + riad4243 +
riad3134) - (riad3133)) ge (riad3128 -1)
Sum of RIB1D, RIB2D, RIB3D, and
((riad3131 + riad3132 + riad4243 +
RIB4D minus RIB5D must equal RIB6D
riad3134) - (riad3133)) le (riad3128 +1)
(+/-1)
and ((riad3131 + riad3132 + riad4243 +
riad3134) - (riad3133)) ge (riad3128 -1)
Sum of RIB1D, RIB2D, RIB3D, and
((riad3131 + riad3132 + riad4243 +
RIB4D minus RIB5D must equal RIB6D
riad3134) - (riad3133)) le (riad3128 +2)
(+/-2)
and ((riad3131 + riad3132 + riad4243 +
riad3134) - (riad3133)) ge (riad3128 -2)
RC-1B must be less than or equal to the (rcfn0010) le(rcfd0081 + rcfd0071)
sum of RC-1aA and RC-1bA
RC-2B must be less than or equal to
(rcfn0385) le (rcfd8435)
RC-2A
RC-2aB must be less than or equal to
(rcfnjj34) le (rcfdjj34)
RC-2aA
RC-2bB must be less than or equal to
(rcfn1773) le (rcfd1773)
RC-2bA
RC-2cB must be less than or equal to
(rcfnja22) le (rcfdja22)
RC-2cA

CHK-2
FR 2886b

December 2019

Series

Effective
Start Date
FR2886B 20131231

Effective
End Date
99991231

Edit
Change
No change

Schedule
RC

Edit
Type
Validity

Edit
Number
030

Target
Item
RC-3B

MDRM
Number
RCFN1350

FR2886B 20131231

99991231

No change

RC

Validity

035

RC-4aB

RCFN2122

FR2886B 20131231
FR2886B 20131231

99991231
99991231

No change
No change

RC
RC

Validity
Validity

040
042

RC-4dA
RC-5B

RCFD2125
RCFN3545

FR2886B 20131231

99991231

No change

RC

Validity

045

RC-8B

RCFN2160

FR2886B 20131231

20181231

Archived

RC

Validity

050

RC-9

RCFD2171

FR2886B 20190331

20190331

Archived

RC

Validity

050

RC-9

RCFD2171

FR2886B 20190630

99991231

No change

RC

Validity

050

RC-9

RCFD2171

FR2886B 20131231

99991231

No change

RC

Validity

065

RC-11A

RCFD2170

FR2886B 20131231

20181231

Archived

RC

Validity

070

RC-11B

RCFN2170

FR2886B 20190331

99991231

No change

RC

Validity

070

RC-11B

RCFN2170

FR2886B 20131231

99991231

No change

RC

Validity

100

RC-12bA

RCFD6636

FR2886B 20131231

99991231

No change

RC

Validity

105

RC-13B

RCFN2800

FR2886B 20131231

99991231

No change

RC

Validity

107

RC-14B

RCFN3548

Edit Test

Alg Edit Test

RC-3B must be less than or equal to
RC-3A
RC-4aB must be less than or equal to
RC-4a
RC-4a minus RC-4b must equal RC-4dA.
RC-5B must be less than or equal to
RC-5A
RC-8B must be less than or equal to
RC-8A
Sum of RC-1aA through RC-3A plus the
sum of RC-4dA through RC-8A must
equal RC-9 (+/-2)

(rcfn1350) le (rcfd1350)
(rcfn2122) le (rcfd2122)
((rcfd2122) - (rcfd3123)) eq (rcfd2125)
(rcfn3545) le (rcfd3545)
(rcfn2160) le (rcfd2160)

((rcfd0081 + rcfd0071 + rcfd8435 +
rcfd1350) + (rcfd2125 + rcfd3545 +
rcfd2145 + rcfd2160)) le (rcfd2171 +2)
and ((rcfd0081 + rcfd0071 + rcfd8435 +
rcfd1350) + (rcfd2125 + rcfd3545 +
rcfd2145 + rcfd2160)) ge (rcfd2171 -2)
Sum of RC-1aA through RC-3A plus the ((rcfd0081 + rcfd0071 + rcfdjj34 +
sum of RC-4dA through RC-8A must
rcfd1773 + rcfdja22 + rcfd1350) +
equal RC-9 (+/-2)
(rcfd2125 + rcfd3545 + rcfd2145 +
rcfd2160)) le (rcfd2171 +2) and
((rcfd0081 + rcfd0071 + rcfdjj34 +
rcfd1773 + rcfdja22 + rcfd1350) +
(rcfd2125 + rcfd3545 + rcfd2145 +
rcfd2160)) ge (rcfd2171 -2)
Sum of RC-1aA through RC-3A plus the ((rcfd0081 + rcfd0071 + rcfdjj34 +
sum of RC-4dA through RC-8A must
rcfd1773 + rcfdja22 + rcfd1350) +
equal RC-9 (+/-2)
(rcfd2125 + rcfd3545 + rcfd2145 +
rcfd2160)) le (rcfd2171 +2) and
((rcfd0081 + rcfd0071 + rcfdjj34 +
rcfd1773 + rcfdja22 + rcfd1350) +
(rcfd2125 + rcfd3545 + rcfd2145 +
rcfd2160)) ge (rcfd2171 -2)
Sum of RC-9 and RC-10A must equal
(rcfd2171 + rcfd3002) le (rcfd2170 +
RC-11A (+/-2)
2) and (rcfd2171 + rcfd3002) ge
(rcfd2170 - 2)
Sum of RC-1B, RC-2B, RC-3B, RC-4aB, (rcfn0010 + rcfn0385 + rcfn1350 +
RC-5B, RC-8B, and RC-10B must equal rcfn2122 + rcfn3545 + rcfn2160 +
RC-11B (+/-1)
rcfn3002) le (rcfn2170 + 1) and (rcfn0010
+ rcfn0385 + rcfn1350 + rcfn2122 +
rcfn3545 + rcfn2160 + rcfn3002) ge
(rcfn2170 - 1)
(rcfn0010 + rcfnjj34 + rcfn1773 + rcfnja22
Sum of RC-1B, RC-2aB, RC-2bB,
+ rcfn1350 + rcfn2122 + rcfn3545 +
RC-2cB, RC-3B, RC-4aB, RC-5B,
RC-8B, and RC-10B must equal RC-11B rcfn2160 + rcfn3002) le (rcfn2170 +
1) and (rcfn0010 + rcfnjj34 + rcfn1773 +
(+/-1)
rcfnja22 + rcfn1350 + rcfn2122 +
rcfn3545 + rcfn2160 + rcfn3002) ge
(rcfn2170 - 1)
RC-12B must be less than or equal to the (rcfn2200) le (rcfd6631 + rcfd6636)
sum of RC-12aA and RC-12bA
RC-13B must be less than or equal to
(rcfn2800) le (rcfd2800)
RC-13A
RC-14B must be less than or equal to
(rcfn3548) le (rcfd3548)
RC-14A

CHK-3
FR 2886b

December 2019

Series

Effective
Start Date
FR2886B 20131231

Effective
End Date
99991231

Edit
Change
No change

Schedule
RC

Edit
Type
Validity

Edit
Number
110

Target
Item
RC-18B

MDRM
Number
RCFN2930

FR2886B 20131231

99991231

No change

RC

Validity

115

RC-19

RCFD2927

FR2886B 20131231

99991231

No change

RC

Validity

130

RC-26A

RCFD3210

FR2886B 20131231

99991231

No change

RC

Validity

135

RC-27A

RCFD3300

FR2886B 20131231
FR2886B 20131231

99991231
99991231

No change
No change

RC
RC

Validity
Validity

140
145

RC-27A
RC-27B

RCFD3300
RCFN3300

FR2886B 20131231
FR2886B 20131231

99991231
99991231

No change
No change

RC
RC-A

Validity
Validity

150
175

FR2886B 20131231

99991231

No change

RC-A

Validity

*180

RC-27B
RCFN3300
A1A
RCFD 0022,
through A3B 0082, 0070,
0090, 0010,
and RCFN
0082,
and 0070
A5B
RCFN0010

FR2886B 20131231

99991231

No change

RC-A

Validity

200

A2B

RCFN0082

FR2886B 20131231

99991231

No change

RC-A

Validity

205

A3B

RCFN0070

FR2886B 20131231

99991231

No change

RC

Validity

210

RC-1B

RCFN0010

FR2886B 20131231

99991231

No change

RC-A

Validity

215

A5A

RCFD0010

FR2886B 20131231

99991231

No change

RC-A

Validity

220

A5A

RCFD0010

FR2886B 20131231

99991231

No change

RC-A

Validity

*225

A5B

RCFN0010

Edit Test

Alg Edit Test

RC-18B must be less than or equal to
RC-18A
Sum of RC-12aA through RC-18A must
equal RC-19 (+/-4)

(rcfn2930) le (rcfd2930)

Sum of RC-21 through RC-25 must
equal RC-26A
Sum of RC-19, RC-20A, and RC-26A
must equal RC-27A (+/-2)
RC-27A must equal RC-11A
Sum of RC-12B, RC-13B, RC-14B,
RC-18B, and RC-20B must equal
RC-27B (+/-1)
RC-27B must equal RC-11B
For nonbanking Edge and agreement
corporations (consolidated respondent
field equals 0) , A1A through A5A and
A2B through A3B must equal null
For nonbanking Edge and agreement
corporations (consolidated respondent
field equals 0), A5B must equal null
For banking Edge and agreement corporations only (consolidated respondent
field equals 1), A2B must be less than or
equal to A2A
For banking Edge and agreement corporations only (consolidated respondent
field equals 1), A3B must be less than or
equal to A3A
For banking Edge and agreement corporations only (consolidated respondent
field equals 1), Sum of RC-A2B, RC-A3B
must equal RC-1B (+/-1)
For banking Edge and agreement corporations only (consolidated respondent
field equals 1), Sum of A1A through A4A
must equal A5A (+/-2)
For banking Edge and agreement corporations only (consolidated respondent
field equals 1), A5A must equal the sum
of RC-1aA and RC-1bA (+/-1)
For banking Edge and agreement corporations only (consolidated respondent
field equals 1), A5B must equal RC-1B

(rcfd6631 + rcfd6636 + rcfd2800 +
rcfd3548 + rcfd2850 + rcfd3200 +
rcfd2930) le (rcfd2927 + 4) and (rcfd6631
+ rcfd6636 + rcfd2800 + rcfd3548 +
rcfd2850 + rcfd3200 + rcfd2930) ge
(rcfd2927 - 4)
(rcfd3219 + rcfd3240 + rcfd3247 +
rcfdb530 + rcfda130) eq (rcfd3210)
(rcfd2927 + rcfd3001 + rcfd3210) le
(rcfd3300 + 1) and (rcfd2927 + rcfd3001
+ rcfd3210) ge (rcfd3300 - 1)
(rcfd3300) eq (rcfd2170)
(rcfn2200 + rcfn2800 + rcfn3548 +
rcfn2930 + rcfn3001) le (rcfn3300 +1) and
(rcfn2200 + rcfn2800 + rcfn3548 +
rcfn2930 + rcfn3001) ge (rcfn3300 -1)
(rcfn3300) eq (rcfn2170)

If consolidated respondent field eq 1
then (rcfn0082) le (rcfd0082)
If consolidated respondent field eq 1
then (rcfn0070) le (rcfd0070)
If consolidated respondent field eq 1
then (rcfn0082 + rcfn0070) le (rcfn0010
+1) and (rcfn0082 + rcfn0070) ge
(rcfn0010 -1)
If consolidated respondent field eq 1
then (rcfd0022 + rcfd0082 + rcfd0070 +
rcfd0090) le (rcfd0010 + 2) and (rcfd0022
+ rcfd0082 + rcfd0070 + rcfd0090) ge
(rcfd0010 - 2)
If consolidated respondent field eq 1
then (rcfd0010) le (rcfd0081 + rcfd0071
+1) and (rcfd0010) ge (rcfd0081 +
rcfd0071 -1)
If consolidated respondent field eq 1
then (rcfn0010) eq (rcfn0010)

CHK-4
FR 2886b

December 2019

Series

Effective
Start Date
FR2886B 20131231

Effective
End Date
20181231

Edit
Change
Archived

Schedule
RC-B

Edit
Type
Validity

Edit
Number
230

FR2886B 20190331

99991231

FR2886B 20131231

Target
Item
B1A
through B4D

No change

RC-B

Validity

230

20181231

Archived

RC-B

Validity

250

MDRM
Number
RCFDA200
A201, A202,
A203, 1774,
1775, 1776,
1777, A204,
A205, A206,
A207, 1754,
A208,
A209, 1773
B1A
RCFDA200
through B4D A201, A202,
A203, 1774,
1775, 1776,
1777, A206,
A207, 1754,
A208,
A209, 1773
B4A
RCFD1754

FR2886B 20190331

99991231

No change

RC-B

Validity

250

B4A

RCFD1754

FR2886B 20131231

20181231

Archived

RC-B

Validity

255

B4B

RCFDA208

FR2886B 20190331

99991231

No change

RC-B

Validity

255

B4B

RCFDA208

FR2886B 20131231

99991231

No change

RC-B

Validity

260

B4C

RCFDA209

FR2886B 20131231

99991231

No change

RC-B

Validity

265

B4D

RCFD1773

FR2886B 20131231

99991231

No change

RC-B

Validity

270

B4D

RCFD1773

FR2886B 20131231

99991231

No change

RC-C

Validity

280

C1A
RCFD 1505,
through C6B 1510, 2081,
1761, 1762,
2089, 2123,
and RCFN
1505, 1510,
2081, 1600,
2089,
and 2123

Edit Test

Alg Edit Test

For nonbanking Edge and agreement
corporations (consolidated respondent
field equals 0), B1A through B4D must
equal null

For nonbanking Edge and agreement
corporations (consolidated respondent
field equals 0), RC-B1A through RC-B4D
must equal null

If consolidated respondent field eq 0
then (rcfda200 + rcfda201 + rcfda202 +
rcfda203 + rcfd1774 + rcfd1775 +
rcfd1776 + rcfd1777 + rcfda206 +
rcfda207 + rcfd1754 + rcfda208 +
rcfda209 + rcfd1773) eq null

For banking Edge and agreement corporations only (consolidated respondent
field equals 1), Sum of B1A through B3A
must equal B4A
For banking Edge and agreement corporations only (consolidated respondent
field equals 1), Sum of RC-B1A through
RC-B2A must equal B4A
For banking Edge and agreement corporations only (consolidated respondent
field equals 1), Sum of B1B through B3B
must equal B4B
For banking Edge and agreement corporations only (consolidated respondent
field equals 1), Sum of RC-B1B through
RC-B2B must equal RC-B4B
For banking Edge and agreement corporations only (consolidated respondent
field equals 1), Sum of B1C through B3C
must equal B4C
For banking Edge and agreement corporations only (consolidated respondent
field equals 1), Sum of B1D through B3D
must equal B4D
For banking Edge and agreement corporations only (consolidated respondent
field equals 1), the sum of B4A and B4D
must equal RC-2A
For nonbanking Edge and agreement
corporations (consolidated respondent
field equals 0), C1A through C6B must
equal null

If consolidated respondent field eq 1
then (rcfda200 + rcfd1774 + rcfda204) eq
(rcfd1754)
If consolidated respondent field eq 1
then (rcfda200 + rcfd1774) eq (rcfd1754)
If consolidated respondent field eq 1
then (rcfda201 + rcfd1775 + rcfda205) eq
(rcfda208)
If consolidated respondent field eq 1
then (rcfda201 + rcfd1775 ) eq (rcfda208)
If consolidated respondent field eq 1
then (rcfda202 + rcfd1776 + rcfda206) eq
(rcfda209)
If consolidated respondent field eq 1
then (rcfda203 + rcfd1777 + rcfda207) eq
(rcfd1773)

CHK-5
FR 2886b

December 2019

Series

Effective
Start Date
FR2886B 20131231

Effective
End Date
99991231

Edit
Change
No change

Schedule
RC-C

Edit
Type
Validity

Edit
Number
*290

Target
Item
C7A
through C7B

MDRM
Number
RCFD 2122
and
RCFN 2122

FR2886B 20131231

99991231

FR2886B 20131231

Edit Test

No change

RC-C

Validity

300

C1B

RCFN1505

99991231

No change

RC-C

Validity

305

C2B

RCFN1510

FR2886B 20131231

99991231

No change

RC-C

Validity

310

C3B

RCFN2081

FR2886B 20131231

99991231

No change

RC-C

Validity

315

C4B

RCFN1600

FR2886B 20131231

99991231

No change

RC-C

Validity

320

C5B

RCFN2089

FR2886B 20131231

99991231

No change

RC-C

Validity

325

C6A

RCFD2123

FR2886B 20131231

99991231

No change

RC-C

Validity

330

C6B

RCFN2123

For banking Edge and agreement corporations only (consolidated respondent
field equals 1), Sum of C1B through C5B
minus C6B must equal RC-4aB (+/-1)

FR2886B 20131231

99991231

No change

RC-C

Validity

*332

C7A

RCFD2122

FR2886B 20131231

99991231

No change

RC-C

Validity

*333

C7B

RCFN2122

FR2886B 20131231

99991231

No change

RC-C

Validity

335

C6B

RCFN2123

For banking Edge and agreement corporations only (consolidated respondent
field equals 1), C7A must equal to RC-4a
For banking Edge and agreement corporations only (consolidated respondent
field equals 1), C7B must be equal to
RC-4aB
For banking Edge and agreement corporations only (consolidated respondent
field equals 1), C6B must be less than or
equal to C6A

For nonbanking Edge and agreement
corporations (consolidated respondent
field equals 0), C7A through C7B must
equal null
For banking Edge and agreement corporations only (consolidated respondent
field equals 1), C1B must be less than or
equal to C1A
For banking Edge and agreement corporations only (consolidated respondent
field equals 1), C2B must be less than or
equal to C2A
For banking Edge and agreement corporations only (consolidated respondent
field equals 1), C3B must be less than or
equal to C3A
For banking Edge and agreement corporations only (consolidated respondent
field equals 1), C4B must be less than or
equal to the sum of C4aA and C4bA
For banking Edge and agreement corporations only (consolidated respondent
field equals 1), C5B must be less than or
equal to C5A
For banking Edge and agreement corporations only (consolidated respondent
field equals 1), Sum of C1A through C5A
minus C6A must equal RC-4a (+/-1)

Alg Edit Test

If consolidated respondent field eq 1
then (rcfn1505) le (rcfd1505)
If consolidated respondent field eq 1
then (rcfn1510) le (rcfd1510)
If consolidated respondent field eq 1
then (rcfn2081) le (rcfd2081)
If consolidated respondent field eq 1
then (rcfn1600) le (rcfd1761 + rcfd1762)
If consolidated respondent field eq 1
then (rcfn2089) le (rcfd2089)
If consolidated respondent field eq 1
then ((rcfd1505 + rcfd1510 + rcfd2081 +
rcfd1761 + rcfd1762 + rcfd2089) (rcfd2123)) le (rcfd2122 +1) and
((rcfd1505 + rcfd1510 + rcfd2081 +
rcfd1761 + rcfd1762 + rcfd2089) (rcfd2123)) ge (rcfd2122 -1)
If consolidated respondent field eq 1
then ((rcfn1505 + rcfn1510 + rcfn2081 +
rcfn1600 + rcfn2089) - (rcfn2123)) le
(rcfn2122 +1) and ((rcfn1505 + rcfn1510
+ rcfn2081 + rcfn1600 + rcfn2089) (rcfn2123)) ge (rcfn2122 - 1)
If consolidated respondent field eq 1
then (rcfd2122) eq (rcfd2122)
If consolidated respondent field eq 1
then (rcfn2122) eq (rcfn2122)
If consolidated respondent field eq 1
then (rcfn2123) le (rcfd2123)

CHK-6
FR 2886b

December 2019

Series

Effective
Start Date
FR2886B 20131231

Effective
End Date
99991231

Edit
Change
No change

Schedule
RC-E

Edit
Type
Validity

Edit
Number
350

Target
Item
E1aA
through E7B

No change

RC-E

Validity

360

E7A

MDRM
Number
RCONC040,
C043, 2206,
2213, 2216,
2215, 2255,
C041, C044,
2550, 2236,
2377,
2259, 2385
RCON2215

FR2886B 20131231

99991231

FR2886B 20131231

99991231

No change

RC-E

Validity

365

E7B

RCON2385

FR2886B 20131231

99991231

No change

RC-E

Validity

370

E7B

RCON2385

FR2886B 20131231

99991231

No change

RC-K

Validity

640

K1
through K7

FR2886B 20131231

99991231

No change

RC-M

Validity

400

M2bA

RCFD3381,
3365, 3360,
3404, 3353,
3355, 3368
RCFD3048

FR2886B 20131231

99991231

No change

RC-M

Validity

405

M1aB

RCFD3047

FR2886B 20131231
FR2886B 20131231
FR2886B 20131231

99991231
99991231
99991231

No change
No change
No change

RC-M
RC-M
RC-M

Validity
Validity
Validity

*410
*415
425

M3A
M3B
MM1A

RCFD3002
RCFD3001
RCFD3052

FR2886B 20131231

99991231

No change

RC-N

Validity

450

N4

RCFD1477

FR2886B 20131231
FR2886B 20141231

99991231
20181231

No change
Ended

RC-N
RC-D

Validity
Validity

460
470

NM1
RC-D8

RCFDJ979
RCFD3543

FR2886B 20141231

20181231

Ended

RC-D

Validity

475

RC-D12

RCFD3547

FR2886B 20131231
FR2886B 20180331

20171231
99991231

Archived
No change

RC-D
RC-D

Validity
Validity

*480
480

RC-D9
RC-D9

RCFD3545
RCFD3545

Edit Test

Alg Edit Test

For nonbanking Edge and agreement
corporations (consolidated respondent
field equals 0), E1aA through E7B must
equal null

If consolidated respondent field eq 1
then (rconc040 + rconc043 + rcon2206 +
rcon2213 + rcon2216 + rcon2255) le
(rcon2215 + 1) and (rconc040 +
rconc043 + rcon2206 + rcon2213 +
rcon2216 + rcon2255) ge (rcon2215 - 1)
For banking Edge and agreement corpo- If consolidated respondent field eq 1
then (rconc041 + rconc044 + rcon2550 +
rations only (consolidated respondent
field equals 1), Sum of E1aB through E6B rcon2236 + rcon2377 + rcon2259) le
(rcon2385 + 1) and (rconc041 +
must equal E7B (+/-1)
rconc044 + rcon2550 + rcon2236 +
rcon2377 + rcon2259) ge (rcon2385 - 1)
For banking Edge and agreement corpo- If consolidated respondent field eq 1
rations only (consolidated respondent
then ((rcon2215 + rcon2385) eq
field equals 1), Sum of E7A and E7B
((rcfd6631 +rcfd6636) - rcfn2200))
must equal the sum of RC-12aA and
RC-12bA minus RC-12B
For nonbanking Edge and agreement
corporations (consolidated respondent
field equals 0), K1 through K7 must
equal null
Sum of M1aA through M2bA must equal (rcfda563 + rcfd3042 + rcfda576 +
RC-10A
rcfd3048) eq (rcfd3002)
Sum of MlaB through M1aB must equal
(rcfda583 + rcfd3041 + rcfda588 +
RC-20A
rcfd3047) eq (rcfd3001)
M3A must equal RC-10A
(rcfd3002) eq (rcfd3002)
M3B must equal RC-20A
(rcfd3001) eq (rcfd3001)
MM1A must be less than or equal to
(rcfd3052) le (rcfd3002)
RC-10A
Sum of N1 through N3 must equal N4
(rcfd1406 + rcfd1407 + rcfd1403) le
(+/-1)
(rcfd1477 +1) and (rcfd1406 + rcfd1407 +
rcfd1403) ge (rcfd1477 - 1)
NM1 must be less than or equal to N4
(rcfdJ979) le (rcfd1477)
Sum of RC-D1 through RC-D8 must
(rcfd3531 + rcfd3532 + rcfd3533 +
equal RC-D9
rcfdf641 + rcfdf642) +(rcfd3537+
rcfdg208 + rcfd3541 + rcfd3543) eq
(rcfd3545)
Sum of RC-D10a through RC-D12 must (rcfdg209 + rcfdg210 + rcfdg211 +
equal RC-D13
rcfdf624 + rcfd3547) eq (rcfd3548)
RC-D9 must equal RC-5A
(rcfd3545) eq (rcfd3545)
If RC-D9 is greater than zero and not null, If rcfd3545 gt 0 and ne null, then
then RC-D9 must equal RC-5A
(rcfd3545) eq (rcfd3545)
For banking Edge and agreement corporations only (consolidated respondent
field equals 1), Sum of E1aA through E6A
must equal E7A (+/-1)

CHK-7
FR 2886b

December 2019

Series

Effective
Start Date
FR2886B 20190331

Effective
End Date
20190331

Edit
Change
Archived

Schedule
RC-D

Edit
Type
Validity

Edit
Number
482

Target
Item
RC-D1 thru
RC-D8

MDRM
Number
RCFD3531
THRU 3542

FR2886B 20190630

20190930

FR2886B 20190331

Edit Test

Alg Edit Test

For quarterly respondents, if RC-5A is
less than $10 million in any of the four
preceding quarters, then RC-D1 thru
RC-D8 should equal null. For annual
respondents, if RC-5A is less than
$10 million in the last year, then RC-D1
thru RC-D8 should equal null.

If ((RCFD2170 gt 50000) and
(RCFD3545-q2 or RCFD3545-q3 or
RCFD3545-q4 or RCFD3545-q5 lt
10000)) then rcfd3531 is null and
rcfd3532 is null and rcfd3533 is null and
rcfdf641 is null and rcfdf642 is null and
rcfd3537 is null and rcfdg208 is null and
rcfd3541 is null and rcfd3543 is null or if
((RCFD2170 le 50000) and
(RCFD3545-q2 lt 10000)) then rcfd3531
is null and rcfd3532 is null and rcfd3533
is null and rcfdf641 is null and rcfdf642 is
null and rcfd3537 is null and rcfdg208 is
null and rcfd3541 is null and rcfd3543
is null
If ((RCFD2170 gt 50000) and
(RCFD3545-q2 and RCFD3545-q3 and
RCFD3545-q4 and RCFD3545-q5 lt
10000)) then rcfd3531 eq null and
rcfd3532 eq null and rcfd3533 eq null
and rcfdf641 eq null and rcfdf642 eq null
and rcfd3537 eq null and rcfdg208 eq
null and rcfd3541 eq null and rcfd3543
eq null or if ((RCFD2170 le 50000) and
(RCFD3545-q2 lt 10000)) then rcfd3531
eq null and rcfd3532 eq null and
rcfd3533 eq null and rcfdf641 eq null and
rcfdf642 eq null and rcfd3537 eq null and
rcfdg208 eq null and rcfd3541 eq null
and rcfd3543 eq null
If ((RCFD2170 gt 50000) and
(RCFD3545-q2 or RCFD3545-q3 or
RCFD3545-q4 or RCFD3545-q5 lt
10000)) then rcfdg209 is null and
rcfdg210 is null and rcfdg211 is null and
rcfdf624 is null and rcfd3547 is null or if
((RCFD2170 le 50000) and
(RCFD3545-q2 lt 10000)) then rcfdg209
is null and rcfdg210 is null and rcfdg211
is null and rcfdf624 is null and rcfd3547
is null
If ((RCFD2170 gt 50000) and
(RCFD3545-q2 and RCFD3545-q3 and
RCFD3545-q4 and RCFD3545-q5 lt
10000)) then rcfdg209 eq null and
rcfdg210 eq null and rcfdg211 eq null
and rcfdf624 eq null and rcfd3547 eq null
or if ((RCFD2170 le 50000) and
(RCFD3545-q2 lt 10000)) then rcfdg209
eq null and rcfdg210 eq null and
rcfdg211 eq null and rcfdf624 eq null and
rcfd3547 eq null
(rcfd3548) eq (rcfd3548)
If rcfd3548 gt 0 and ne null, then
(rcfd3548) eq (rcfd3548)

Ended

RC-D

Validity

482

RC-D1

RCFD3531

For quarterly respondents, if RC-5A is
less than $10 million in all of the four preceding quarters, then RC-D1 thru RC-D8
should equal null. For annual respondents, if RC-5A is less than $10 million in
the last year, then RC-D1 thru RC-D8
should equal null.

20190331

Archived

RC-D

Validity

483

RC-D10a
thru
RC-D12

RCFDG209
THRU 3547

For quarterly respondents, if RC-5A is
less than $10 million in any of the four
preceding quarters, then RC-D10a thru
RC-D12 should equal null. For annual
respondents, if RC-5A is less than
$10 million in the last year, then RC-D10a
thru RC-D12 should equal null.

FR2886B 20190630

20190930

Ended

RC-D

Validity

483

RC-D10a

RCFDG209

For quarterly respondents, if RC-5A is
less than $10 million in all of the four preceding quarters, then RC-D10a thru
RC-D12 should equal null. For annual
respondents, if RC-5A is less than
$10 million in the last year, then RC-D10a
thru RC-D12 should equal null.

FR2886B 20131231
FR2886B 20180331

20171231
99991231

Archived
No change

RC-D
RC-D

Validity
Validity

*485
485

RC-D13
RC-D13

RCFD3548
RCFD3548

FR2886B 20141231

99991231

No change

Cover

Validity

579

N/A

N/A

RC-D13 must equal RC-14A
If RC-D13 is greater than zero and not
null, then RC-D13 must equal RC-14A
Consolidated Respondent should be
equal to 1=Banking or 0=Nonbanking,
and must not be null

CHK-8
FR 2886b

December 2019

Series

Effective
Start Date
FR2886B 20131231

Effective
End Date
20181231

Edit
Change
Archived

Schedule
RC-R

Edit
Type
Validity

Edit
Number
610

Target
Item
R1
through R6

FR2886B 20190331

99991231

FR2886B 20131231

MDRM
Number
RCFD8274,
8275, 3785,
8276,
8277, 3792
RCFDJD53

No change

RC-R

Validity

610

RC-R1
through
RC-R4

20181231

Ended

RC-R

Validity

620

R3

RCFD3785

FR2886B 20131231

20181231

Archived

RC-R

Validity

625

R4

RCFD3792

FR2886B 20190331

99991231

No change

RC-R

Validity

625

RC-R3

RCFDJD55

FR2886B 20131231

20181231

Ended

RC-R

Validity

635

R6

RCFD8277

FR2886B 20131231

99991231

No change

RC-V

Validity

645

V1
through V8

RCON0010,
2122, 3002,
2170, 2200,
3001,
3411, 3375

Edit Test
For nonbanking Edge and agreement
corporations (consolidated respondent
field equals 0), R1 through R6 must
equal null
For nonbanking Edge and agreement
corporations (consolidated respondent
field equals 0), RC-R1 through RC-R4
must equal null
For banking Edge and agreement corporations only (consolidated respondent
field equals 1), R3 must be less than or
equal to R2
For banking Edge and agreement corporations only (consolidated respondent
field equals 1), Sum of R1 and R2 must
equal R4
For banking Edge and agreement corporations only (consolidated respondent
field equals 1), Sum of RC-R1 and RC-R2
must equal RC-R3
For banking Edge and agreement corporations only (consolidated respondent
field equals 1), R6 must be less than or
equal to R5
For nonbanking Edge and agreement
corporations (consolidated respondent
field equals 0), V1 through V8 must equal
null

Alg Edit Test

If consolidated respondent field eq 0
then ( rcfdjd53 + rcfdjd54 + rcfdjd55 +
rcfda223) eq null
If consolidated respondent field eq 1
then (rcfd3785) le (rcfd8275)
If consolidated respondent field eq 1
then (rcfd8274 + rcfd8275) eq (rcfd3792)
If consolidated respondent field eq 1
then (rcfdjd53 + rcfdjd54) eq (rcfdjd55)
If consolidated respondent field eq 1
then (rcfd8277) le (rcfd8276)

CHK-9
FR 2886b

December 2019

FR 2886B Essential Quality Edits
Last Updated December 31, 2019
Series

Effective
Start Date
FR2886B 20131231

Effective
End Date
99991231

Edit
Change
No change

Schedule

Edit
Number
145

Target
Item
RI1a1
through RI1b

MDRM
Number
RIAD4094
RIAD4115
RIAD4020
RIADA315
RIAD8622
RIAD4028

Edit Test

Alg Edit Test

RI

Edit
Type
Intraseries

For June, September, and December, the
current period should be greater than or
equal to the previous period for RI1a1
through RI1bI

No change

RI

Intraseries

146

RI2a
and RI2b

RIAD5466
RIAD4126

99991231

No change

RI

Intraseries

147

RI5a3, RI5a5,
and RI5b

RIAD4070
RIAD4090
RIAD4619

For June, September, and December, the
current period should be greater than or
equal to the previous period for RI2aI and
RI2bI
For June, September, and December, the
current period should be greater than or
equal to the previous period for RI5a3,
RI5a5, and RI5b

FR2886B 20131231

99991231

No change

RI

Intraseries

148

RI7a1, RI7a2,
and RI7b

RIAD4135
RIAD4217
RIAD4127

For June, September, and December, the
current period should be greater than or
equal to the previous period for RI7a1,
RI7a2, and RI7b

FR2886B 20131231

99991231

No change

RI

Quality

149

RI1a1

RIAD4094

FR2886B 20131231

99991231

No change

RI

Intraseries

150

RI1a1

RIAD4094

FR2886B 20131231

99991231

No change

RI

Quality

151

RI1a2

RIAD4115

FR2886B 20131231

99991231

No change

RI

Intraseries

152

RI1a2

RIAD4115

FR2886B 20131231

99991231

No change

RI

Quality

153

RI1a3

RIAD4020

FR2886B 20131231

99991231

No change

RI

Intraseries

154

RI1a3

RIAD4020

FR2886B 20131231

99991231

No change

RI

Quality

157

RI-Mem1

RIADJ980

FR2886B 20131231

99991231

No change

RI

Quality

159

RI-Mem1

RIADJ980

FR2886B 20131231

99991231

No change

RI

Quality

161

RI-5a6

RIAD4101

FR2886B 20131231

99991231

No change

RI

Intraseries

177

RI-Mem1

RIADJ980

For March, if RC-4a is greater than zero,
then RI1a1 should be greater than zero
For June, September, and December, if
the current period RC-4a is greater than
zero, then RI1a1 (current minus previous)
should be greater than zero
For March, if RC-1bA is greater than zero,
then RI1a2 should be greater than zero
For June, September, and December, if
the current period RC-1bA is greater than
zero, then RI1a2 (current minus previous)
should be greater than zero
For March, if RC-3A is greater than zero,
then RI1a3 should be greater than zero
For June, September, and December, if
RC-3A is greater than zero, then RI1a3
(current minus previous) should be greater
than zero
If RC-Mem2aA is greater than zero, then
RI-Mem1 should not equal zero
If RC-Mem2bA is greater than zero, then
RI-Mem1 should not equal zero
If RI-Mem1 is not equal to zero, then
RI-5a6 should not equal zero
For June, September and December if
RI-Mem1 (previous) is not equal to zero,
then RI-Mem1 (current) should not
equal zero

if (mm-q1 eq 06 or mm-q1 eq 09 or
mm-q1 eq 12) then (riad4094-q1 ge
riad4094-q2) and (riad4115-q1 ge
riad4115-q2) and (riad4020-q1 ge
riad4020-q2) and (riada315-q1 ge
riada315-q2) and (riad8622-q1 ge
riad8622-q2) and (riad4028-q1 ge
riad4028-q2)
if (mm-q1 eq 06 or mm-q1 eq 09 or
mm-q1 eq 12) then (riad5466-q1 ge
riad5466-q2) and (riad4126-q1 ge
riad4126-q2)
if (mm-q1 eq 06 or mm-q1 eq 09 or
mm-q1 eq 12) then (riad4070-q1 ge
riad4070-q2) and (riad4090-q1 ge
riad4090-q2) and (riad4619-q1 ge
riad4619-q2)
if (mm-q1 eq 06 or mm-q1 eq 09 or
mm-q1 eq 12) then (riad4135-q1 ge
riad4135-q2) and (riad4217-q1 ge
riad4217-q2) and (riad4127-q1 ge
riad4127-q2)
if (mm-q1 eq 03 and rcfd2122 gt 0) then
(riad4094 gt 0)
if ((mm-q1 eq 06 or mm-q1 eq 09 or
mm-q1 eq 12) and (rcfd2122-q1 gt 0))
then ((riad4094-q1 - riad4094-q2) gt 0)

FR2886B 20131231

99991231

FR2886B 20131231

if (mm-q1 eq 03 and rcfd0071 gt 0) then
(riad4115 gt 0)
if ((mm-q1 eq 06 or mm-q1 eq 09 or
mm-q1 eq 12) and (rcfd0071-q1 gt 0))
then ((riad4115-q1 - riad4115-q2) gt 0)
if (mm-q1 eq 03 and rcfd1350 gt 0) then
(riad4020 gt 0)
if ((mm-q1 eq 06 or mm-q1 eq 09 or
mm-q1 eq 12) and (rcfd1350-q1 gt 0))
then ((riad4020-q1 - riad4020-q2) gt 0)
if (rcfdf819 gt 0) then (riadj980 ne 0)
if (rcfdf820 gt 0) then (riadj980 ne 0)
if (riadj980 ne 0) then (riad4101 ne 0)
if ((mm-q1 eq 06 or mm-q1 eq 09 or
mm-q1 eq 12) and (riadJ980-q2 ne 0))
then (riadJ980-q1 ne 0)

EDIT-1
FR 2886b

December 2019

Series

Effective
Start Date
FR2886B 20131231

Effective
End Date
99991231

Edit
Change
No change

Schedule
RI

Edit
Type
Intraseries

Edit
Number
178

Target
Item
RI-Mem1

MDRM
Number
RIADJ980

FR2886B 20131231

99991231

No change

RI

Intraseries

179

RI-Mem1

RIADJ980

FR2886B 20131231

99991231

No change

RI

Intraseries

180

RI-Mem1

RIADJ980

FR2886B 20131231

99991231

No change

RI

Quality

181

RI-Mem1

RIADJ980

FR2886B 20131231

99991231

No change

RI-A

Quality

156

RIA4

RIAD4475

FR2886B 20131231

20181231

Archived

RI-A

Intraseries

158

RIA5

RIADB511

FR2886B 20190331

99991231

No change

RI-A

Intraseries

158

RIA5

RIADB511

FR2886B 20131231

99991231

No change

RI-B

Intraseries

160

RIB1AI

RIAD3124

FR2886B 20190331

99991231

No change

RI-B

Intraseries

185

RIB1B

RIADJH88

FR2886B 20190331

99991231

No change

RI-B

Intraseries

190

RIB1C

RIADJH94

Edit Test

Alg Edit Test

If RC-Mem2aA (current minus previous) is
not equal to zero, then RI-Mem1 (current)
should not equal zero
If RC-Mem2bA (current minus previous) is
not equal to zero, then RI-Mem1 (current)
should not equal zero
For June, September, and December,
RI-Mem1 (current minus previous) should
be less than or equal to 25% of (RCMem2aA plus RC-Mem2bA)
For March, RI-Mem1 should be less than
or equal to 25% of (RC-Mem2aA plus
RC-Mem2bA)
RIA4 should be less than or equal to
RC-18A
If RC-24 December (previous) is not equal
to zero, then RC-24 (current) minus RC-24
December (previous) should equal RIA5

if ((rcfdf819-q1 - rcfdf819-q2) ne 0) then
(riadj980-q1 ne 0)
if ((rcfdf820-q1 - rcfdf820-q2) ne 0) then
(riadj980-q1 ne 0)
if (mm-q1 eq 06 or mm-q1 eq 09 or
mm-q1 eq 12) then (riadJ980-q1 riadJ980-q2) le 0.25 (rcfdf819 + rcfdf820)
riadJ980 le 0.25 (rcfdf819 + rcfdf820)
riad4475 le rcfd2930

if ((mm-q1 eq 03) and (rcfdb530-q2 ne 0))
then ((rcfdb530-q1 - rcfdb530-q2) eq
riadb511-q1) or if if ((mm-q1 eq 06) and
(rcfdb530-q3 ne 0)) then ((rcfdb530-q1 rcfdb530-q3) eq riadb511-q1) or if if
((mm-q1 eq 09) and (rcfdb530-q4 ne 0))
then ((rcfdb530-q1 - rcfdb530-q4) eq
riadb511-q1) or if if ((mm-q1 eq 12) and
(rcfdb530-q5 ne 0)) then ((rcfdb530-q1 rcfdb530-q5) eq riadb511-q1)
If RC-24 December (previous) is not equal if ((mm-q1 eq 03) and (rcfdb530-q2 ne 0))
to zero, then RC-24 (current) minus RC-24 then ((rcfdb530-q1 - rcfdb530-q2) eq
December (previous) should equal RIA5
riadb511-q1) or if ((mm-q1 eq 06) and
(rcfdb530-q3 ne 0)) then ((rcfdb530-q1 rcfdb530-q3) eq riadb511-q1) or if
((mm-q1 eq 09) and (rcfdb530-q4 ne 0))
then ((rcfdb530-q1 - rcfdb530-q4) eq
riadb511-q1) or if ((mm-q1 eq 12) and
(rcfdb530-q5 ne 0)) then ((rcfdb530-q1 rcfdb530-q5) eq riadb511-q1)
RIB1A (current) should equal RIB6A for
if (mm-q1 eq 03) then (riad3124-q1 eq
December of the previous year
riad3123-q2) or if (mm-q1 eq 06) then
(riad3124-q1 eq riad3123-q3) or if
(mm-q1 eq 09) then (riad3124-q1 eq
riad3123-q4) or if (mm-q1 eq 12) then
(riad3124-q1 eq riad3123-q5)
RIB1B (current) should equal RIB6B for
if (mm-q1 eq 03) then (riadjh88-q1 eq
December of the previous year
riadjh93-q2) or if (mm-q1 eq 06) then
(riadjh88-q1 eq riadjh93-q3) or if (mm-q1
eq 09) then (riadjh88-q1 eq riadjh93-q4)
or if (mm-q1 eq 12) then (riadjh88-q1 eq
riadjh93-q5)
RIB1C (current) should equal RIB6C for
if (mm-q1 eq 03) then (riadjh94-q1 eq
December of the previous year
riadjh99-q2) or if (mm-q1 eq 06) then
(riadjh94-q1 eq riadjh99-q3) or if (mm-q1
eq 09) then (riadjh94-q1 eq riadjh99-q4)
or if (mm-q1 eq 12) then (riadjh94-q1 eq
riadjh99-q5)

EDIT-2
FR 2886b

December 2019

Series

Effective
Start Date
FR2886B 20131231

Effective
End Date
20181231

Edit
Change
Archived

Schedule

Edit
Number
162

Target
Item
RIB1BI

MDRM
Number
RIAD3131

Edit Test

Alg Edit Test

RI-B

Edit
Type
Intraseries

RIB1B (current) should equal RIB6B for
December of the previous year

No change

RI-B

Intraseries

162

RIB1D

RIAD3131

RIB1D (current) should equal RIB6D for
December of the previous year

99991231

No change

RC

Quality

025

RC-10B

RCFN3002

FR2886B 20131231

99991231

No change

RC

Quality

032

RC-11B

RCFN2170

FR2886B 20131231

99991231

No change

RC

Quality

045

RC-20B

RCFN3001

FR2886B 20131231

20171231

Archived

RC

Quality

050

RC-22

RCFD3240

FR2886B 20180331

99991231

No change

RC

Quality

050

RC-22

RCFD3240

FR2886B 20131231

99991231

No change

RC

Quality

060

RC-27B

RCFN3300

FR2886B 20131231

99991231

No change

RC

Quality

075

RC-Mem2aA

RCFDF819

FR2886B 20131231

99991231

No change

RC

Quality

076

RC-Mem2aA

RCFDF819

FR2886B 20131231

99991231

No change

RC

Quality

077

RC-Mem2B

RCFDF820

FR2886B 20131231

99991231

No change

RC

Quality

078

RC-Mem2aA

RCFDF819

FR2886B 20131231

99991231

No change

RC

Quality

079

RC-Mem2bA

RCFDF820

FR2886B 20131231

99991231

No change

RC

Intraseries

081

RC-Mem2aA

RCFDF819

FR2886B 20131231

99991231

No change

RC

Intraseries

082

RC-Mem2bA

RCFDF820

FR2886B 20131231

99991231

No change

RC-B

Quality

085

B4B

RCFDA208

FR2886B 20131231

99991231

No change

RC-B

Quality

088

B4C

RCFDA209

RC-10B should be less than or equal to
RC-10A
RC-11B should be less than or equal to
RC-11A
RC-20B should be less than or equal to
RC-20A
Sum of RC-21 and RC-22 should be
greater than or equal to $2 million
Sum of RC-21 and RC-22 should be
greater than or equal to $2 million
RC-27B should be less than or equal to
RC-27A
If RI-Mem1 is greater than zero, then
RC-Mem2aA or RC-Mem2bA should not
equal zero
If RC-Mem2aA is not equal to null, then
RC-Mem2bA should not equal null
If RC-Mem2bA is not equal to null, then
RC-Mem2aA should not equal null
RC-Mem2aA should be less than or equal
to RC-11A
RC-Mem2bA should be less than or equal
to (RC-27A minus RC-26A)
If RC-Mem2aA (previous) is not equal to
zero, then RC-Mem2A (current) should not
equal zero
If RC-Mem2bA (previous) is not equal to
zero, then RC-Mem2bA (current) should
not equal zero
For banking Edge and agreement corporations only (consolidated respondent
field equals 1), If B4A is greater than zero,
then B4B should be greater than zero or if
B4B is greater than zero, then B4A should
be greater than zero.
For banking Edge and agreement corporations only (consolidated respondent
field equals 1), If B4D is greater than zero,
then B4C should be greater than zero or if
B4C is greater than zero, then B4D should
be greater than zero.

if (mm-q1 eq 03) then (riad3131-q1 eq
riad3128-q2) or if (mm-q1 eq 06) then
(riad3131-q1 eq riad3128-q3) or if
(mm-q1 eq 09) then (riad3131-q1 eq
riad3128-q4) or if (mm-q1 eq 12) then
(riad3131-q1 eq riad3128-q5)
if (mm-q1 eq 03) then (riad3131-q1 eq
riad3128-q2) or if (mm-q1 eq 06) then
(riad3131-q1 eq riad3128-q3) or if
(mm-q1 eq 09) then (riad3131-q1 eq
riad3128-q4) or if (mm-q1 eq 12) then
(riad3131-q1 eq riad3128-q5)
rcfn3002 le rcfd3002

FR2886B 20190331

99991231

FR2886B 20131231

rcfn2170 le rcfd2170
rcfn3001 le rcfd3001
(rcfd3219 + rcfd3240) ge 2000000
(rcfd3219 + rcfd3240) ge 2000
rcfn3300 le rcfd3300
if (riadj980 gt 0) then (rcfdf819 ne 0) or
(rcfdf820 ne 0)
if (rcfdf819 ne null) then (rcfdf820 ne null)
if (rcfdf820 ne null) then (rcfdf819 ne null)
rcfdf819 le rcfd2170
rcfdf820 le (rcfd3300 - rcfd3210)
if (rcfdf819-q2 ne 0) then (rcfdf819-q1
ne 0)
if (rcfdf820-q2 ne 0) then (rcfdf820-q1
ne 0)
If consolidated respondent field eq 1 and
if (rcfd1754 gt 0) then (rcfda208 gt 0) or if
(rcfda208 gt 0) then (rcfd1754 gt 0)

If consolidated respondent field eq 1 and
if (rcfd1773 gt 0) then (rcfda209 gt 0) or if
(rcfda209 gt 0) then (rcfd1773 gt 0)

EDIT-3
FR 2886b

December 2019

Series

Effective
Start Date
FR2886B 20131231
FR2886B 20131231

Effective
End Date
99991231
99991231

Edit
Change
No change
No change

Schedule
RC-N
RC-K

Edit
Type
Quality
Intraseries

Edit
Number
135
163

Target
Item
N4
K1

MDRM
Number
RCFD1477
RCFD3381

FR2886B 20131231

99991231

No change

RC-K

Quality

164

K1

RCFD3381

FR2886B 20131231

99991231

No change

RC-K

Intraseries

165

K2

RCFD3365

FR2886B 20131231

99991231

No change

RC-K

Quality

166

K2

RCFD3365

FR2886B 20131231

99991231

No change

RC-K

Intraseries

167

K3

RCFD3360

FR2886B 20131231

99991231

No change

RC-K

Quality

168

K3

RCFD3360

FR2886B 20131231

99991231

No change

RC-K

Intraseries

169

K4

RCFD3404

FR2886B 20131231

99991231

No change

RC-K

Quality

170

K4

RCFD3404

FR2886B 20131231

99991231

No change

RC-K

Intraseries

171

K5

RCFD3353

FR2886B 20131231

99991231

No change

RC-K

Quality

172

K5

RCFD3353

FR2886B 20131231

99991231

No change

RC-K

Intraseries

173

K6

RCFD3355

Edit Test

Alg Edit Test

N4 should be less than or equal to RC-4a
For banking Edge and agreement corporations only (consolidated respondent
field equals 1), If K1 is greater than zero,
then K1 divided by RC-1bA (current plus
previous/2) should be in the range of
50-150%
For banking Edge and agreement corporations only (consolidated respondent
field equals 1), If K1 equals zero, then
RC-1bA should equal zero
For banking Edge and agreement corporations only (consolidated respondent
field equals 1), If K2 is greater than zero,
then K2 divided by RC-3A (current plus
previous/2) should be in the range of
50-150%
For banking Edge and agreement corporations only (consolidated respondent
field equals 1), If K2 equals zero, then
RC-3A should equal zero
For banking Edge and agreement corporations only (consolidated respondent
field equals 1), If K3 is greater than zero,
then K3 divided by RC-4a (current plus
previous/2) should be in the range of
50-150%
For banking Edge and agreement corporations only (consolidated respondent
field equals 1), If K3 equals zero, then
RC-4a should equal zero
For banking Edge and agreement corporations only (consolidated respondent
field equals 1), If K4 is greater than zero,
then K4 divided by RC-12bA (current plus
previous/2) should be in the range of
50-150%
For banking Edge and agreement corporations only (consolidated respondent
field equals 1), If K4 equals zero, then
RC-12bA should equal zero
For banking Edge and agreement corporations only (consolidated respondent
field equals 1), If K5 equals zero, then
RC-13A should equal zero
For banking Edge and agreement corporations only (consolidated respondent
field equals 1), If K5 equals zero, then
RC-13A should equal zero
For banking Edge and agreement corporations only (consolidated respondent
field equals 1), If K6 is greater than zero,
then K6 divided by RC-15A (current plus
previous/2) should be in the range of
50-150%

rcfd1477 le rcfd2122
If consolidated respondent field eq 1 and
if (rcfd3381-q1 gt 0) then (((rcfd3381-q1 /
rcfd0071-q1) + (rcfd3381-q2 / rcfd0071q2)) / 2) ge 0.50 and (((rcfd3381-q1 /
rcfd0071-q1) + (rcfd3381-q2 / rcfd0071q2)) / 2) le 1.50
If consolidated respondent field eq 1 and
if (rcfd3381 eq 0) then (rcfd0071 eq 0)
If consolidated respondent field eq 1 and
if (rcfd3365-q1 gt 0) then (((rcfd3365-q1 /
rcfd1350-q1) + (rcfd3365-q2 / rcfd1350q2)) / 2) ge 0.50 and (((rcfd3365-q1 /
rcfd1350-q1) + (rcfd3365-q2 / rcfd1350q2)) / 2) le 1.50
If consolidated respondent field eq 1 and
if (rcfd3365 eq 0) then (rcfd1350 eq 0)
If consolidated respondent field eq 1 and
if (rcfd3360-q1 gt 0) then (((rcfd3360-q1 /
rcfd2122-q1) + (rcfd3360-q2 / rcfd2122q2)) / 2) ge 0.50 and (((rcfd3360-q1 /
rcfd2122-q1) + (rcfd3360-q2 / rcfd2122q2)) / 2) le 1.50
If consolidated respondent field eq 1 and
if (rcfd3360 eq 0) then (rcfd2122 eq 0)
If consolidated respondent field eq 1 and
if (rcfd3404-q1 gt 0) then (((rcfd3404-q1 /
rcfd6636-q1) + (rcfd3404-q2 / rcfd6636q2)) / 2) ge 0.50 and (((rcfd3404-q1 /
rcfd6636-q1) + (rcfd3404-q2 / rcfd6636q2)) / 2) le 1.50
If consolidated respondent field eq 1 and
if (rcfd3404 eq 0) then (rcfd6636 eq 0)
If consolidated respondent field eq 1 and
if (rcfd3353 eq 0) then (rcfd2800 eq 0)
If consolidated respondent field eq 1 and
if (rcfd3353 eq 0) then (rcfd2800 eq 0)
If consolidated respondent field eq 1 and
if (rcfd3355-q1 gt 0) then (((rcfd3355-q1 /
rcfd2850-q1) + (rcfd3355-q2 / rcfd2850q2)) / 2) ge 0.50 and (((rcfd3355-q1 /
rcfd2850-q1) + (rcfd3355-q2 / rcfd2850q2)) / 2) le 1.50

EDIT-4
FR 2886b

December 2019

Series

Effective
Start Date
FR2886B 20131231

Effective
End Date
99991231

Edit
Change
No change

Schedule
RC-K

Edit
Type
Quality

Edit
Number
174

Target
Item
K6

FR2886B 20131231

99991231

No change

RC-K

Intraseries

175

K7

FR2886B 20131231

99991231

No change

RC-K

Quality

176

K7

FR2886B 20131231

99991231

No change

RC-V

Quality

300

V1

FR2886B 20131231

99991231

No change

RC-V

Quality

305

V2

MDRM
Number
RCFD3355

Edit Test

For banking Edge and agreement corporations only (consolidated respondent
field equals 1), If K6 equals zero, then
RC-15A should equal zero
RCFD3368
For banking Edge and agreement corporations only (consolidated respondent
field equals 1), If K7 is greater than zero,
then K7 divided by RC-11A (current plus
previous/2) should be in the range of
50-150%
RCFD3368
For banking Edge and agreement corporations only (consolidated respondent
field equals 1), If K7 equals zero, then
RC-11A should equal zero
RCF0 0010
If V1 is greater than zero, then V1 should
through RCF9 be less than the sum of RC-1aA and
RC-1bA

RCF0 2122
If V2 is greater than zero, then V2 should
through RCF9 be less than RC-4a

Alg Edit Test
If consolidated respondent field eq 1 and
if (rcfd3355 eq 0) then (rcfd2850 eq 0)
If consolidated respondent field eq 1 and
if (rcfd3368-q1 gt 0) then (((rcfd3368-q1 /
rcfd2170-q1) + (rcfd3368-q2 / rcfd2170q2)) / 2) ge 0.50 and (((rcfd3368-q1 /
rcfd2170-q1) + (rcfd3368-q2 / rcfd2170q2)) / 2) le 1.50
If consolidated respondent field eq 1 and
if (rcfd3368 eq 0) then (rcfd2170 eq 0)
if (rcf00010 gt 0) then ((rcf00010 lt
(rcfd0081 + rcfd0071)) and if (rcf10010 gt
0) then ((rcf10010 lt (rcfd0081 +
rcfd0071)) and if (rcf20010 gt 0) then
((rcf20010 lt (rcfd0081 + rcfd0071)) and if
(rcf30010 gt 0) then ((rcf30010 lt
(rcfd0081 + rcfd0071)) and if (rcf40010 gt
0) then ((rcf40010 lt (rcfd0081 +
rcfd0071)) and if (rcf50010 gt 0) then
((rcf50010 lt (rcfd0081 + rcfd0071)) and if
(rcf60010 gt 0) then ((rcf60010 lt
(rcfd0081 + rcfd0071)) and if (rcf70010 gt
0) then ((rcf70010 lt (rcfd0081 +
rcfd0071)) and if (rcf80010 gt 0) then
((rcf80010 lt (rcfd0081 + rcfd0071)) and if
(rcf90010 gt 0) then ((rcf90010 lt
(rcfd0081 + rcfd0071))
if (rcf02122 gt 0) then ((rcf02122 lt
rcfd2122) and if (rcf12122 gt 0) then
((rcf12122 lt rcfd2122) and if (rcf22122 gt
0) then ((rcf22122 lt rcfd2122) and if
(rcf32122 gt 0) then ((rcf32122 lt
rcfd2122) and if (rcf42122 gt 0) then
((rcf42122 lt rcfd2122) and if (rcf52122 gt
0) then ((rcf52122 lt rcfd2122) and if
(rcf62122 gt 0) then ((rcf62122 lt
rcfd2122) and if (rcf72122 gt 0) then
((rcf72122 lt rcfd2122) and if (rcf82122 gt
0) then ((rcf82122 lt rcfd2122) and if
(rcf92122 gt 0) then ((rcf92122 lt
rcfd2122)

EDIT-5
FR 2886b

December 2019

Series

Effective
Start Date
FR2886B 20131231

Effective
End Date
99991231

Edit
Change
No change

Schedule
RC-V

Edit
Type
Quality

Edit
Number
310

Target
Item
V3

MDRM
Edit Test
Number
RCF0 3002
If V3 is greater than zero, then V3 should
through RCF9 be less than RC-10A

FR2886B 20131231

99991231

No change

RC-V

Quality

315

V4

RCF02170
Sum of V1 through V3 should be less than
through RCF9 or equal to V4.

FR2886B 20131231

99991231

No change

RC-V

Quality

320

V4

RCF02170
If V4 is greater than zero, then V4 should
through RCF9 be less than RC-11A

FR2886B 20131231

99991231

No change

RC-V

Quality

325

V5

RCF02200
If V5 is greater than zero, then V5 should
through RCF9 be less than the sum of RC-12aA and
RC-12bA

Alg Edit Test
if (rcf03002 gt 0) then ((rcf03002 lt
rcfd3002) and if (rcf13002 gt 0) then
((rcf13002 lt rcfd3002) and if (rcf23002 gt
0) then ((rcf23002 lt rcfd3002) and if
(rcf33002 gt 0) then ((rcf33002 lt
rcfd3002) and if (rcf43002 gt 0) then
((rcf43002 lt rcfd3002) and if (rcf53002 gt
0) then ((rcf53002 lt rcfd3002) and if
(rcf63002 gt 0) then ((rcf63002 lt
rcfd3002) and if (rcf73002 gt 0) then
((rcf73002 lt rcfd3002) and if (rcf83002 gt
0) then ((rcf83002 lt rcfd3002) and if
(rcf93002 gt 0) then ((rcf93002 lt
rcfd3002)
((rcf00010 + rcf02122 + rcf03002) le
rcf02170) and ((rcf10010 + rcf12122 +
rcf13002) le rcf12170) and ((rcf20010 +
rcf22122 + rcf23002) le rcf22170) and
((rcf30010 + rcf32122 + rcf33002) le
rcf32170) and ((rcf40010 + rcf42122 +
rcf43002) le rcf42170) and ((rcf50010 +
rcf52122 + rcf53002) le rcf52170) and
((rcf60010 + rcf62122 + rcf63002) le
rcf62170) and ((rcf70010 + rcf72122 +
rcf73002) le rcf72170) and ((rcf80010 +
rcf82122 + rcf83002) le rcf82170) and
((rcf90010 + rcf92122 + rcf93002) le
rcf92170)
if (rcf02170 gt 0) then ((rcf02170 lt
rcfd2170) and if (rcf12170 gt 0) then
((rcf12170 lt rcfd2170) and if (rcf22170 gt
0) then ((rcf22170 lt rcfd2170) and if
(rcf32170 gt 0) then ((rcf32170 lt
rcfd2170) and if (rcf42170 gt 0) then
((rcf42170 lt rcfd2170) and if (rcf52170 gt
0) then ((rcf52170 lt rcfd2170) and if
(rcf62170 gt 0) then ((rcf62170 lt
rcfd2170) and if (rcf72170 gt 0) then
((rcf72170 lt rcfd2170) and if (rcf82170 gt
0) then ((rcf82170 lt rcfd2170) and if
(rcf92170 gt 0) then ((rcf92170 lt
rcfd2170)
if (rcf02200 gt 0) then ((rcf02200 lt
(rcfd6631 + rcfd6636)) and if (rcf12200 gt
0) then ((rcf12200 lt (rcfd6631 +
rcfd6636)) and if (rcf22200 gt 0) then
((rcf22200 lt (rcfd6631 + rcfd6636)) and if
(rcf32200 gt 0) then ((rcf32200 lt
(rcfd6631 + rcfd6636)) and if (rcf42200 gt
0) then ((rcf42200 lt (rcfd6631 +
rcfd6636)) and if (rcf52200 gt 0) then
((rcf52200 lt (rcfd6631 + rcfd6636)) and if
(rcf62200 gt 0) then ((rcf62200 lt
(rcfd6631 + rcfd6636)) and if (rcf72200 gt
0) then ((rcf72200 lt (rcfd6631 +
rcfd6636)) and if (rcf82200 gt 0) then
((rcf82200 lt (rcfd6631 + rcfd6636)) and if
(rcf92200 gt 0) then ((rcf92200 lt
(rcfd6631 + rcfd6636))

EDIT-6
FR 2886b

December 2019

Series

Effective
Start Date
FR2886B 20131231

Effective
End Date
99991231

Edit
Change
No change

Schedule
RC-V

Edit
Type
Quality

Edit
Number
330

Target
Item
V6

MDRM
Edit Test
Number
RCF03001
If V6 is greater than zero, then V6 should
through RCF9 be less than RC-20A

FR2886B 20131231

99991231

FR2886B 20131231

Alg Edit Test

No change

RC-V

Quality

335

V7

RCF03411
If V7 is greater than zero, then V7 should
through RCF9 be less than L5

99991231

No change

RC-D

Quality

270

RC-DM6b

RCFDG213

Sum of RC-D Memo1a. through RC-D M
6b. should be less than or equal RC-D9

FR2886B 20131231

99991231

No change

RC-D

Quality

565

RC-D7

RCFD3541

FR2886B 20131231

20171231

Archived

RC-D

Quality

570

RC-5A

RCFD3545

FR2886B 20180331

20181231

Archived

RC-D

Quality

570

RC-5A

RCFD3545

FR2886B 20190331

20190630

Archived

RC-D

Quality

570

RC-5A

RCFD3545

Sum of RC-DM4a and RC-DM4b should
be less than or equal RC-D7
If RC-5A is equal to or greater than $2 mil- If RCFD3545 ge 2000000(rcfd3531 +
lion, then sum of RC-D1 through RC-D8
rcfd3532 + rcfd3533 + rcfdf641 +
should be greater than 0
rcfdf642 +(rcfd3537+ rcfdg208 +
rcfd3541 + rcfd3543) gt 0
If RC-5A is equal to or greater than $2 mil- If RCFD3545-q2 or RCFD3545-q3 or
lion in any of the four preceding quarters, RCFD3545-q4 or RCFD3545-q5 ge 2000
then sum of RC-D1 through RC-D8 should then (rcfd3531 + rcfd3532 + rcfd3533 +
rcfdf641 + rcfdf642 +(rcfd3537+
be greater than 0
rcfdg208 + rcfd3541 + rcfd3543) gt 0
If RC-5A is equal to or greater than
If RCFD3545-q2 or RCFD3545-q3 or
$10 million in any of the four preceding
RCFD3545-q4 or RCFD3545-q5 ge
quarters, then sum of RC-D1 through
10000 then (rcfd3531 + rcfd3532 +
RC-D8 should be greater than 0
rcfd3533 + rcfdf641 + rcfdf642
+(rcfd3537+ rcfdg208 + rcfd3541 +
rcfd3543) gt 0

if (rcf03001 gt 0) then ((rcf03001 lt
rcfd3001) and if (rcf13001 gt 0) then
((rcf13001 lt rcfd3001) and if (rcf23001 gt
0) then ((rcf23001 lt rcfd3001) and if
(rcf33001 gt 0) then ((rcf33001 lt
rcfd3001) and if (rcf43001 gt 0) then
((rcf43001 lt rcfd3001) and if (rcf53001 gt
0) then ((rcf53001 lt rcfd3001) and if
(rcf63001 gt 0) then ((rcf63001 lt
rcfd3001) and if (rcf73001 gt 0) then
((rcf73001 lt rcfd3001) and if (rcf83001 gt
0) then ((rcf83001 lt rcfd3001) and if
(rcf93001 gt 0) then ((rcf93001 lt
rcfd3001)
if (rcf03411 gt 0) then ((rcf03411 lt
rcfd3411) and if (rcf13411 gt 0) then
((rcf13411 lt rcfd3411) and if (rcf23411 gt
0) then ((rcf23411 lt rcfd3411) and if
(rcf33411 gt 0) then ((rcf33411 lt
rcfd3411) and if (rcf43411 gt 0) then
((rcf43411 lt rcfd3411) and if (rcf53411 gt
0) then ((rcf53411 lt rcfd3411) and if
(rcf63411 gt 0) then ((rcf63411 lt
rcfd3411) and if (rcf73411 gt 0) then
((rcf73411 lt rcfd3411) and if (rcf83411 gt
0) then ((rcf83411 lt rcfd3411) and if
(rcf93411 gt 0) then ((rcf93411 lt
rcfd3411)
(rcfdf643 + rcfdf644 + rcfdf645 +
rcfdf646 + rcfdf647 + rcfdf648 +
rcfdg231 + rcfdf649 + rcfdg232 +
rcfdf651 + rcfdf652 + rcfdf653 + rcfdf654
+ rcfdg212 + rcfdg213) le (rcfd3545)
(rcfdf652 + rcfdf653) le (rcfd3541)

EDIT-7
FR 2886b

December 2019

Series

Effective
Start Date
FR2886B 20190930

Effective
End Date
99991231

Edit
Change
No change

Schedule
RC-D

Edit
Type
Quality

Edit
Number
570

Target
Item
RC-5A

MDRM
Number
RCFD3545

FR2886B 20131231

20171231

Archived

RC-D

Quality

575

RC-5A

RCFD3545

FR2886B 20180331

20190630

Archived

RC-D

Quality

575

RC-5A

RCFD3545

FR2886B 20190930

99991231

No change

RC-D

Quality

575

RC-5A

RCFD3545

FR2886B 20131231

20171231

Archived

RC-D

Quality

580

RC-D12

RCFD3547

FR2886B 20180331

20181231

Archived

RC-D

Quality

580

RC-D12

RCFD3547

FR2886B 20190331

20190331

Archived

RC-D

Quality

580

RC-D12

RCFD3547

FR2886B 20190630

20190630

Archived

RC-D

Quality

580

RC-D12

RCFD3547

Edit Test

Alg Edit Test

If RC-5A is equal to or greater than
$10 million in any of the four preceding
quarters for quarterly respondents or in
the prior year for annual respondents,
then sum of RC-D1 through RC-D8 should
be greater than 0

If quarterly respondent and
(RCFD3545-q2 or RCFD3545-q3 or
RCFD3545-q4 or RCFD3545-q5 ge
10000) then (rcfd3531 + rcfd3532 +
rcfd3533 + rcfdf641 + rcfdf642
+(rcfd3537+ rcfdg208 + rcfd3541 +
rcfd3543) gt 0 or if annual respondent
and RCFD3545-q2 ge 10000 then
(rcfd3531 + rcfd3532 + rcfd3533 +
rcfdf641 + rcfdf642 +(rcfd3537+
rcfdg208 + rcfd3541 + rcfd3543) gt 0
If RC-5A is equal to or greater than $1 bil- If RCFD3545 ge 1000000000(rcfdf643 +
lion, then sum of RC-DM1a. through
rcfdf644 + rcfdf645 + rcfdf646 + rcfdf647
RC-DM6b. should be greater than 0
+ rcfdf648 + rcfdg231 + rcfdf649 +
rcfdg232 + rcfdf651 + rcfdf652 +
rcfdf653 + rcfdf654 + rcfdg212 +
rcfdg213) gt 0
If RC-5A is equal to or greater than $1 bil- If RCFD3545-q2 or RCFD3545-q3 or
lion in any of the four preceding quarters, RCFD3545-q4 or RCFD3545-q5 ge
1000000 then (rcfdf643 + rcfdf644 +
then sum of RC-DM1a. through
rcfdf645 + rcfdf646 + rcfdf647 + rcfdf648
RC-DM6b. should be greater than 0
+ rcfdg231 + rcfdf649 + rcfdg232 +
rcfdf651 + rcfdf652 + rcfdf653 + rcfdf654
+ rcfdg212 + rcfdg213) gt 0
If RC-5A is equal to or greater than $1 bil- If quarterly respondent and
lion in any of the four preceding quarters
(RCFD3545-q2 or RCFD3545-q3 or
for quarterly respondents or in the prior
RCFD3545-q4 or RCFD3545-q5 ge
year for annual respondents, then sum of 1000000) then (rcfdf643 + rcfdf644 +
RC-DM1a. through RC-DM6b. should be rcfdf645 + rcfdf646 + rcfdf647 + rcfdf648
greater than 0
+ rcfdg231 + rcfdf649 + rcfdg232 +
rcfdf651 + rcfdf652 + rcfdf653 + rcfdf654
+ rcfdg212 + rcfdg213) gt 0 or if annual
respondent and RCFD3545-q2 ge
1000000 then (rcfdf643 + rcfdf644 +
rcfdf645 + rcfdf646 + rcfdf647 + rcfdf648
+ rcfdg231 + rcfdf649 + rcfdg232 +
rcfdf651 + rcfdf652 + rcfdf653 + rcfdf654
+ rcfdg212 + rcfdg213) gt 0
If RC-D9 is equal to or greater than $2 mil- If RCFD3545 ge 2000000(rcfdg209 +
lion, then sum of RC-D10a through
rcfdg210 + rcfdg211 + rcfdf624 +
RC-D12 should be greater than or equal 0 rcfd3547) ge 0
If RC-D9 is equal to or greater than $2 mil- If RCFD3545-q2 or RCFD3545-q3 or
RCFD3545-q4 or RCFD3545-q5 ge 2000
lion in any of the four preceding quarters
then (rcfdg209 + rcfdg210 + rcfdg211 +
then sum of RC-D10a through RC-D12
rcfdf624 + rcfd3547) ge 0
should be greater than or equal 0
If RC-D9 is equal to or greater than
If RCFD3545-q2 or RCFD3545-q3 or
$10 million in any of the four preceding
RCFD3545-q4 or RCFD3545-q5 ge
quarters then sum of RC-D10a through
10000 then (rcfdg209 + rcfdg210 +
RC-D12 should be greater than or equal 0 rcfdg211 + rcfdf624 + rcfd3547) ge 0
If RCFD3545-q2 or RCFD3545-q3 or
If RC-5A is equal to or greater than
RCFD3545-q4 or RCFD3545-q5 ge
$10 million in any of the four preceding
10000 then (rcfdg209 + rcfdg210 +
quarters then sum of RC-D10a through
rcfdg211 + rcfdf624 + rcfd3547) gt 0
RC-D12 should be greater than 0

EDIT-8
FR 2886b

December 2019

Series

Effective
Start Date
FR2886B 20190930

Effective
End Date
99991231

Edit
Change
No change

Schedule

Edit
Number
580

Target
Item
RC-D12

MDRM
Number
RCFD3547

Edit Test

Alg Edit Test

RC-D

Edit
Type
Quality

If RC-5A is equal to or greater than
$10 million in any of the four preceding
quarters for quarterly respondents or in
the prior year for annual respondents,
then sum of RC-D10a through RC-D12
should be greater than 0

Archived

RC-D

Quality

585

RC-D1 thru
RC-D8

RCFD3581
THRU 3545

If RC-5A is less than $2 million, then
RC-D1 thru RC-D8 should equal null

20181231

Ended

RC-D

Quality

585

RC-D1 thru
RC-D8

RCFD3531
THRU 3543

If RC-5A is less than $2 million in any of
the four preceding quarters, then RC-D1
thru RC-D8 should equal null

FR2886B 20131231

20171231

Archived

RC-D

Quality

590

RC-D10a thru RCFDG209
RC-D12
THRU 3547

If RC-5A is less than $2 million, then
RC-D10a thru RC-D12 should equal null

FR2886B 20180331

20181231

Ended

RC-D

Quality

590

RC-D10a thru RCFDG209
RC-D12
THRU 3547

If RC-5A is less than $2 million in any of
the four preceding quarters, then
RC-D10a thru RC-D12 should equal null

FR2886B 20131231

20171231

Archived

RC-D

Quality

595

RC-DM1a
thru
RC-DM6b

RCFDF643
THRU G213

If RC-5 is less than $1 billion, then
RC-DM1a thru RC-DM6b should
equal null

FR2886B 20180331

20190630

Archived

RC-D

Quality

595

RC-DM1a
thru
RC-DM6b

RCFDF643
THRU G213

If RC-5A is equal to or greater than $1 billion in any of the four preceding quarters,
then RC-DM1a thru RC-DM6b should not
equal null

FR2886B 20190930

99991231

No change

RC-D

Quality

595

RC-DM1a
thru
RC-DM6b

RCFDF643
THRU G213

If RC-5A is equal to or greater than $1 billion in any of the four preceding quarters
for quarterly respondents or in the prior
year for annual respondents, then
RC-DM1a thru RC-DM6b should not
equal null

If quarterly respondent and
(RCFD3545-q2 or RCFD3545-q3 or
RCFD3545-q4 or RCFD3545-q5 ge
10000) then (rcfdg209 + rcfdg210 +
rcfdg211 + rcfdf624 + rcfd3547) gt 0 or if
annual respondent and (RCFD3545-q2
ge 10000) then (rcfdg209 + rcfdg210 +
rcfdg211 + rcfdf624 + rcfd3547) gt 0
If RCFD3545 lt 2000000(rcfd3531 +
rcfd3532 + rcfd3533 + rcfdf641 +
rcfdf642 + rcfd3537 + rcfdg208 +
rcfd3541 + rcfd3543) eq null
If RCFD3545-q2 or RCFD3545-q3 or
RCFD3545-q4 or RCFD3545-q5 lt 2000
then rcfd3531 is null and rcfd3532 is null
and rcfd3533 is null and rcfdf641 is null
and rcfdf642 is null and rcfd3537 is null
and rcfdg208 is null and rcfd3541 is null
and rcfd3543 is null
If RCFD3545 lt 2000000(rcfdg209 +
rcfdg210 + rcfdg211 + rcfdf624 +
rcfd3547) eq null
If RCFD3545-q2 or RCFD3545-q3 or
RCFD3545-q4 or RCFD3545-q5 lt 2000
then rcfdg209 is null and rcfdg210 is null
and rcfdg211 is null and rcfdf624 is null
and rcfd3547 is null
If RCFD3545 lt 1000000000(rcff643 +
rcfdf644 + rcfdf645 + rcfdf646 + rcfdf647
+ rcfdf648 + rcfdg231 + rcfdf649 +
rcfdg232 + rcfdf651 + rcfdf652 +
rcfdf653 + rcfdf654 + rcfdg212 +
rcfdg213) eq null
If RCFD3545-q2 or RCFD3545-q3 or
RCFD3545-q4 or RCFD3545-q5 ge
1000000 then (rcfdf643 + rcfdf644 +
rcfdf645 + rcfdf646 + rcfdf647 + rcfdf648
+ rcfdg231 + rcfdf649 + rcfdg232 +
rcfdf651 + rcfdf652 + rcfdf653 + rcfdf654
+ rcfdg212 + rcfdg213) ne null
If quarterly respondent and
(RCFD3545-q2 or RCFD3545-q3 or
RCFD3545-q4 or RCFD3545-q5 ge
1000000) then (rcfdf643 + rcfdf644 +
rcfdf645 + rcfdf646 + rcfdf647 + rcfdf648
+ rcfdg231 + rcfdf649 + rcfdg232 +
rcfdf651 + rcfdf652 + rcfdf653 + rcfdf654
+ rcfdg212 + rcfdg213) ne null or if
annual respondent and (RCFD3545-q2
ge 1000000) then (rcfdf643 + rcfdf644 +
rcfdf645 + rcfdf646 + rcfdf647 + rcfdf648
+ rcfdg231 + rcfdf649 + rcfdg232 +
rcfdf651 + rcfdf652 + rcfdf653 + rcfdf654
+ rcfdg212 + rcfdg213) ne null

FR2886B 20131231

20171231

FR2886B 20180331

EDIT-9
FR 2886b

December 2019

Series

Effective
Start Date
FR2886b 20191231

Effective
End Date
99991231

Edit
Change
Added

Schedule
RC-D

Edit
Type
Intraseries

Edit
Number
597

Target
Item
RC-D1

MDRM
Number
RCFD3531

FR2886B 20191231

99991231

Added

RC-D

Intraseries

598

RC-D10a

RCFDG209

FR2886B 20131231

99991231

No change

RC-D

Quality

405

RC-D1

RCFD3531

FR2886B 20131231

99991231

No change

RC-D

Quality

410

RC-D2

RCFD3532

FR2886B 20131231

99991231

No change

RC-D

Quality

415

RC-D3

RCFD3533

FR2886B 20131231

99991231

No change

RC-D

Quality

420

RC-D4a

RCFDF641

FR2886B 20131231

99991231

No change

RC-D

Quality

425

RC-D4b

RCFDF642

FR2886B 20131231

99991231

No change

RC-D

Quality

430

RC-D5

RCFD3537

FR2886B 20131231

99991231

No change

RC-D

Quality

435

RC-D6

RCFDG208

FR2886B 20131231

99991231

No change

RC-D

Quality

440

RC-D7

RCFD3541

FR2886B 20131231

99991231

No change

RC-D

Quality

445

RC-D8

RCFD3543

FR2886B 20131231

99991231

No change

RC-D

Quality

450

RC-5A

RCFD3545

FR2886B 20131231

99991231

No change

RC-D

Quality

455

RC-D10a

RCFDG209

FR2886B 20131231

99991231

No change

RC-D

Quality

460

RC-D10b

RCFDG210

FR2886B 20131231

99991231

No change

RC-D

Quality

465

RC-D10c

RCFDG211

FR2886B 20131231

99991231

No change

RC-D

Quality

475

RC-D11

RCFDF624

Edit Test

Alg Edit Test

For quarterly respondents, if RC-5A is less
than $10 million in all of the four preceding
quarters, then RC-D1 thru RC-D8 should
equal null. For annual respondents, if
RC-5A is less than $10 million in the last
year, then RC-D1 thru RC-D8 should
equal null.

If quarterly respondent and
(RCFD3545-q2 and RCFD3545-q3 and
RCFD3545-q4 and RCFD3545-q5 lt
10000) then rcfd3531 eq null and
rcfd3532 eq null and rcfd3533 eq null
and rcfdf641 eq null and rcfdf642 eq null
and rcfd3537 eq null and rcfdg208 eq
null and rcfd3541 eq null and rcfd3543
eq null or if annual respondent and
(RCFD3545-q2 lt 10000) then rcfd3531
eq null and rcfd3532 eq null and
rcfd3533 eq null and rcfdf641 eq null and
rcfdf642 eq null and rcfd3537 eq null and
rcfdg208 eq null and rcfd3541 eq null
and rcfd3543 eq null
For quarterly respondents, if RC-5A is less If quarterly respondent and
than $10 million in all of the four preceding (RCFD3545-q2 and RCFD3545-q3 and
quarters, then RC-D10a thru RC-D12
RCFD3545-q4 and RCFD3545-q5 lt
should equal null. For annual respon10000) then rcfdg209 eq null and
dents, if RC-5A is less than $10 million in
rcfdg210 eq null and rcfdg211 eq null
the last year, then RC-D10a thru RC-D12
and rcfdf624 eq null and rcfd3547 eq null
should equal null.
or if annual respondent and
(RCFD3545-q2 lt 10000) then rcfdg209
eq null and rcfdg210 eq null and
rcfdg211 eq null and rcfdf624 eq null and
rcfd3547 eq null
RC-D1 should be greater than or equal 0, (rcfd3531) ge 0, or eq null
or should equal null
RC-D2 should be greater than or equal 0, (rcfd3532) ge 0, or eq null
or should equal null
RC-D3 should be greater than or equal 0, (rcfd3533) ge 0, or eq null
or should equal null
RC-D4a should be greater than or equal 0, (rcfdf641) ge 0, or eq null
or should equal null
RC-D4b should be greater than or equal 0, (rcfdf642) ge 0, or eq null
or should equal null
RC-D5 should be greater than or equal 0, (rcfd3537) ge 0, or eq null
or should equal null
RC-D6 should be greater than or equal 0, (rcfdg208) ge 0, or eq null
or should equal null
RC-D7 should be greater than or equal 0, (rcfd3541) ge 0, or eq null
or should equal null
RC-D8 should be greater than or equal 0, (rcfd3543) ge 0, or eq null
or should equal null
RC-D9 should be greater than or equal 0, (rcfd3545) ge 0, or eq null
or should equal null
RC-D10a should be greater than or equal (rcfdg209) ge 0, or eq null
0, or must equal null
RC-D10b should be greater than or equal (rcfdg210) ge 0, or eq null
0, or should equal null
RC-D10c should be greater than or equal (rcfdg211) ge 0, or eq null
0, or should equal null
RC-D11 should be greater than or equal 0, (rcfdf624) ge 0, or eq null
or should equal null

EDIT-10
FR 2886b

December 2019

Series

Effective
Start Date
FR2886B 20131231

Effective
End Date
99991231

Edit
Change
No change

Schedule
RC-D

Edit
Type
Quality

Edit
Number
480

Target
Item
RC-D12

MDRM
Number
RCFD3547

FR2886B 20131231

99991231

No change

RC-D

Quality

485

RC-14A

RCFD3548

FR2886B 20131231

99991231

No change

RC-D memo Quality

490

RC-DM1a

RCFDF643

FR2886B 20131231

99991231

No change

RC-D memo Quality

495

RC-DM1b

RCFD3548

FR2886B 20131231

99991231

No change

RC-D memo Quality

500

RC-DM1c

RCFDF645

FR2886B 20131231

99991231

No change

RC-D memo Quality

505

RC-DM1d

RCFDF646

FR2886B 20131231

99991231

No change

RC-D memo Quality

510

RC-DM1e

RCFDF647

FR2886B 20131231

99991231

No change

RC-D memo Quality

515

RC-DM1f

RCFDF648

FR2886B 20131231

99991231

No change

RC-D memo Quality

520

RC-DM2a

RCFDG231

FR2886B 20131231

99991231

No change

RC-D memo Quality

525

RC-DM2b

RCFDF649

FR2886B 20131231

99991231

No change

RC-D memo Quality

530

RC-DM2c

RCFDG232

FR2886B 20131231

99991231

No change

RC-D memo Quality

535

RC-DM3

RCFDF651

FR2886B 20131231

99991231

No change

RC-D memo Quality

540

RC-DM4a

RCFDF652

FR2886B 20131231

99991231

No change

RC-D memo Quality

545

RC-DM4b

RCFDF653

FR2886B 20131231

99991231

No change

RC-D memo Quality

550

RC-DM5

RCFDF654

FR2886B 20131231

99991231

No change

RC-D memo Quality

555

RC-DM6a

RCFDG212

FR2886B 20131231

99991231

No change

RC-D memo Quality

560

RC-D6M6b

RCFDG213

FR2886B 20131231

99991231

No change

RC-L

Quality

340

RC-L10a1

RCFD3824

FR2886B 20131231

99991231

No change

RC-L

Quality

345

RC-L10a2

RCFD3827

FR2886B 20131231

99991231

No change

RC-L

Quality

350

RC-L10a3

RCFDG229

FR2886B 20131231

99991231

No change

RC-L

Quality

355

RC-L10a4

RCFD3831

FR2886B 20131231

99991231

No change

RC-L

Quality

360

RC-L10b1

RCFD3825

FR2886B 20131231

99991231

No change

RC-L

Quality

365

RC-L10b2

RCFD3828

FR2886B 20131231

99991231

No change

RC-L

Quality

370

RC-L10b3

RCFDG230

FR2886B 20131231

99991231

No change

RC-L

Quality

375

RC-L10b4

RCFD3832

Edit Test

Alg Edit Test

RC-D12 should be greater than or equal 0,
or should equal null
RC-D13 should be greater than or equal 0,
or should equal null
RC-DM1a should be greater than or equal
0, or should equal null
RC-DM1b should be greater than or equal
0, or should equal null
RC-DM1c should be greater than or equal
0, or should equal null
RC-DM1d should be greater than or equal
0, or should equal null
RC-DM1e should be greater than or equal
0, or should equal null
RC-DM1f should be greater than or equal
0, or should equal null
RC-DM2a should be greater than or equal
0, or should equal null
RC-DM2b should be greater than or equal
0, or should equal null
RC-DM2c should be greater than or equal
0, or should equal null
RC-DM3 should be greater than or equal
0, or should equal null
RC-DM4a should be greater than or equal
0, or should equal null
RC-DM4b should be greater than or equal
0, or should equal null
RC-DM5 should be greater than or equal
0, or should equal null
RC-DM6a should be greater than or equal
0, or should equal null
RC-DM6b should be greater than or equal
0, or should equal null
RC-L10a1 should be greater than or equal
0, or should equal null
RC-L10a2 should be greater than or equal
0, or should equal null
RC-L10a3 should be greater than or equal
0, or should equal null
RC-L10a4 should be greater than or equal
0, or should equal null
RC-L10b1 should be greater than or equal
0, or should equal null
RC-L10b2 should be greater than or equal
0, or should equal null
RC-L10b3 should be greater than or equal
0, or should equal null
RC-L10b4 should be greater than or equal
0, or should equal null

(rcfd3547) ge 0, or eq null
(rcfd3548) ge 0, or eq null
(rcfdf643) ge 0, or eq null
(rcfdf644) ge 0, or eq null
(rcfdf645) ge 0, or eq null
(rcfdf646) ge 0, or eq null
(rcfdf647) ge 0, or eq null
(rcfdf648) ge 0, or eq null
(rcfdg231) ge 0, or eq null
(rcfdf649) ge 0, or eq null
(rcfdg232) ge 0, or eq null
(rcfdf651) ge 0, or eq null
(rcfdf652) ge 0, or eq null
(rcfdf653) ge 0, or eq null
(rcfdf654) ge 0, or eq null
(rcfdG212) ge 0, or eq null
(rcfdG213) ge 0, or eq null
(rcfd3824) ge 0, or eq null
(rcfd3827) ge 0, or eq null
(rcfdg229) ge 0, or eq null
(rcfd3831) ge 0, or eq null
(rcfd3825) ge 0, or eq null
(rcfd3828) ge 0, or eq null
(rcfdg230) ge 0, or eq null
(rcfd3832) ge 0, or eq null

EDIT-11
FR 2886b

December 2019

Series

Effective
Start Date
FR2886B 20131231

Effective
End Date
99991231

Edit
Change
No change

Schedule
RC-L

Edit
Type
Quality

Edit
Number
380

Target
Item
RC-L11c

MDRM
Number
RCFD8719

FR2886B 20131231

99991231

No change

RC-L

Quality

385

RC-L11d

RCFD8720

FR2886B 20151231

99991231

No change

Intraseries

20

2122-RC-4A

RCFD2122

FR2886B 20151231

99991231

No change

Intraseries

30

2170RC-11A

RCFD2170

FR2886B 20151231

99991231

No change

Intraseries

35

6631-RC12aA

RCFD6631

FR2886B 20151231

99991231

No change

Intraseries

40

6636-RC12bA

RCFD6636

FR2886B 20151231

99991231

No change

Intraseries

55

3210-RC-26A RCFD3210

FR2886B 20151231

99991231

No change

Intraseries

115

1761-RCC4aA

RCFD1761

FR2886B 20151231

99991231

No change

Intraseries

120

1762-RCC4bA

RCFD1762

FR2886B 20151231

99991231

No change

Intraseries

125

C040-RCE1aA

RCONC040

FR2886B 20151231

99991231

No change

Intraseries

130

C041-RCE1aB

RCONC041

FR2886B 20151231

99991231

No change

Intraseries

135

C043-RCE1bA

RCONC043

FR2886B 20151231

99991231

No change

Intraseries

140

C044-RCE1bB

RCONC044

Edit Test

Alg Edit Test

RC-L11c should be greater than or equal
0, or should equal null
RC-L11d should be greater than or equal
0, or should equal null
((current minus previous) divided by previous) multiplied by 100 should be between
-65 and 65 and be between -30%
and 30%
((current minus previous) divided by previous) multiplied by 100 should be between
-75 and 75 and be between -35%
and 35%
((current minus previous) divided by previous) multiplied by 100 should be between
-40 and 40 and be between -30%
and 30%
((current minus previous) divided by previous) multiplied by 100 should be between
-40 and 40 and be between -25%
and 25%
((current minus previous) divided by previous) multiplied by 100 should be between
-50 and 50 and be between -10%
and 10%
((current minus previous) divided by previous) multiplied by 100 should be between
-5 and 5 and be between -45% and 45%
((current minus previous) divided by previous) multiplied by 100 should be between
-15 and 15 and be between -30%
and 35%
((current minus previous) divided by previous) multiplied by 100 should be between
-2 and 2 and be between -40% and 40%
((current minus previous) divided by previous) multiplied by 100 should be between
-10 and 10 and be between -40%
and 40%
((current minus previous) divided by previous) multiplied by 100 should be between
-2 and 2 and be between -30% and 50%
((current minus previous) divided by previous) multiplied by 100 should be between
-40 and 40 and be between -25%
and 25%

(rcfd8719) ge 0, or eq null
(rcfd8720) ge 0, or eq null
NA

NA

NA

NA

NA

NA
NA

NA
NA

NA
NA

Footnote 1: Edits (145,146,147,148) are for quarterly filers only.
Notes:
(1) Schedule V (300 through 335): Edits applicable for each branch 1-9 and head office (RCF0 through RCF9).
(2) Schedule D (570 through 595): The Total Trading Assets test calculation should be based on any four preceding quarters, as discussed in the reporting instructions.

EDIT-12
FR 2886b

December 2019