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pdfFederal Financial Institutions Examination Council
Board of Governors of the Federal Reserve System OMB Number 7100-0036
Federal Deposit Insurance Corporation
OMB Number 3064-0052
Office of the Comptroller of the Currency
OMB Number 1557-0081
Approval expires November 30, 2020
Page 1 of 91
Consolidated Reports of Condition and Income for
a Bank with Domestic and Foreign Offices—FFIEC 031
Report at the close of business September 30, 2020
(20200930)
This report is required by law: 12 U.S.C. § 324 (State member
banks); 12 U.S.C. §1817 (State nonmember banks); 12 U.S.C. §161
(National banks); and 12 U.S.C. §1464 (Savings associations).
This report form is to be filed by (1) banks with branches and
consolidated subsidiaries in U.S. territories and possessions,
Edge or Agreement subsidiaries, foreign branches, consolidated
foreign subsidiaries, or International Banking Facilities, (2) banks
with domestic offices only and total consolidated assets of $100
billion or more, and (3) banks that are advanced approaches
institutions for regulatory capital purposes.
Unless the context indicates otherwise, the term “bank” in this
report form refers to both banks and savings associations.
NOTE: Each bank’s board of directors and senior management are
responsible for establishing and maintaining an effective system of
internal control, including controls over the Reports of Condition and
Income. The Reports of Condition and Income are to be prepared in
accordance with federal regulatory authority instructions. The Reports
of Condition and Income must be signed by the Chief Financial
Officer (CFO) of the reporting bank (or by the individual performing an
equivalent function) and attested to by not less than two directors
(trustees) for state nonmember banks and three directors for state
member banks, national banks, and savings associations.
I, the undersigned CFO (or equivalent) of the named bank, attest
that the Reports of Condition and Income (including the supporting
(RCON 9999)
schedules) for this report date have been prepared in conformance with the instructions issued by the appropriate Federal
regulatory authority and are true and correct to the best of my
knowledge and belief.
We, the undersigned directors (trustees), attest to the correctness of the Reports of Condition and Income (including the supporting schedules) for this report date and declare that the
Reports of Condition and Income have been examined by us and
to the best of our knowledge and belief have been prepared in
conformance with the instructions issued by the appropriate
Federal regulatory authority and are true and correct.
Director (Trustee)
Signature of Chief Financial Officer (or Equivalent)
Director (Trustee)
Date of Signature
Director (Trustee)
Submission of Reports
Each bank must file its Reports of Condition and Income (Call
Report) data by either:
(a) Using computer software to prepare its Call Report and then
submitting the report data directly to the FFIEC’s Central Data
Repository (CDR), an Internet-based system for data collection (https://cdr.ffiec.gov/cdr/), or
(b) Completing its Call Report in paper form and arranging with a
software vendor or another party to convert the data into the
electronic format that can be processed by the CDR. The software vendor or other party then must electronically submit the
bank’s data file to the CDR.
For technical assistance with submissions to the CDR, please
contact the CDR Help Desk by telephone at (888) CDR-3111, by
fax at (703) 774-3946, or by e-mail at cdr.help@cdr.ffiec.gov.
To fulfill the signature and attestation requirement for the Reports
of Condition and Income for this report date, attach your bank’s
completed signature page (or a photocopy or a computer generated version of this page) to the hard-copy record of the data file
submitted to the CDR that your bank must place in its files.
The appearance of your bank’s hard-copy record of the
submitted data file need not match exactly the appearance of the
FFIEC’s sample report forms, but should show at least the
caption of each Call Report item and the reported amount.
Legal Title of Bank (RSSD 9017)
City (RSSD 9130)
FDIC Certificate Number
(RSSD 9050)
State Abbreviation (RSSD 9200)
Zip Code (RSSD 9220)
Legal Entity Identifier (LEI)
(Report only if your institution already has an LEI.) (RCON 9224)
The estimated average burden associated with this information collection is 96.30 hours per respondent and is expected to vary by institution, depending on individual circumstances. Burden
estimates include the time for reviewing instructions, gathering and maintaining data in the required form, and completing the information collection, but exclude the time for compiling and
maintaining business records in the normal course of a respondent’s activities. A Federal agency may not conduct or sponsor, and an organization (or a person) is not required to respond to
a collection of information, unless it displays a currently valid OMB control number. Comments concerning the accuracy of this burden estimate and suggestions for reducing this burden
should be directed to the Office of Information and Regulatory Affairs, Office of Management and Budget, Washington, DC 20503, and to one of the following: Secretary, Board of Governors
of the Federal Reserve System, 20th and C Streets, NW, Washington, DC 20551; Legislative and Regulatory Analysis Division, Office of the Comptroller of the Currency, Washington, DC
20219; Assistant Executive Secretary, Federal Deposit Insurance Corporation, Washington, DC 20429.
09/2020
FFIEC 031
Page 2 of 91
Consolidated Reports of Condition and Income for a Bank
with Domestic and Foreign Offices
Table of Contents
Signature Page ............................................................ 1
Contact Information................................................. 3, 4
Report of Income
Schedule RI—Income Statement .................... RI-1, 2, 3, 4
Schedule RI-A—Changes in Bank Equity Capital..........RI-5
Schedule RI-B—Charge-offs and Recoveries on
Loans and Leases and Changes in Allowances
for Credit Losses:
Part I. Charge-offs and Recoveries on Loans and
Leases ..........................................................RI-5, 6
Part II. Changes in Allowances for Credit
Losses ..............................................................RI-7
Schedule RI-C—Disaggregated Data on the
Allowance for Loan and Lease Losses
(to be completed only by selected banks):
Part I. Disaggregated Data on the Allowance for Loan
and Lease Losses ..............................................RI-8
Part II. Disaggregated Data on the Allowances for Credit
Losses...............................................................RI-9
Schedule RI-D—Income from Foreign Offices ...........RI-10
Schedule RI-E—Explanations.............................RI-11, 12
Report of Condition
Schedule RC—Balance Sheet ......................... RC-1, 2, 3
Schedule RC-A—Cash and Balances Due
from Depository Institutions .................................. RC-4
Schedule RC-B—Securities ....................... RC-4, 5, 6, 7, 8
Schedule RC-C—Loans and Lease Financing
Receivables:
Part I. Loans and Leases................RC-9, 10, 11, 12, 13
Part II. Loans to Small Businesses and
Small Farms ............................................ RC-14, 15
Schedule RC-D—Trading Assets and Liabilities
(to be completed only by selected
banks)..........................................................RC-16, 17
Schedule RC-E—Deposit Liabilities:
Part I. Deposits in Domestic Offices ........ RC-18, 19, 20
Part II. Deposits in Foreign Offices (including
Edge and Agreement Subsidiaries and IBFs).... RC-20,
Schedule RC-F—Other Assets ............................... RC-21
Schedule RC-G—Other Liabilities............................ RC-21
Schedule RC-H—Selected Balance Sheet Items for
Domestic Offices ...........................................RC-22, 23
Schedule RC-I—Assets and Liabilities of IBFs .......... RC-23
Schedule RC-K—Quarterly Averages ..................... RC-24
Schedule RC-L—Derivatives and
Off-Balance-Sheet Items ....................RC-25, 26, 27, 28
Schedule RC-M—Memoranda............... RC-29, 30, 31, 32
Schedule RC-N—Past Due and Nonaccrual Loans,
Leases, and Other Assets ............RC-33, 34, 35, 36, 37
Schedule RC-O—Other Data for Deposit Insurance
Assessments ......................... RC-38, 39, 40, 41, 42, 43
Schedule RC-P—1–4 Family Residential Mortgage
Banking Activities in Domestic Offices
(to be completed only by selected banks) ............ RC-44
Schedule RC-Q—Assets and Liabilities Measured
at Fair Value on a Recurring Basis
(to be completed only by selected banks).. RC-45, 46, 47
Schedule RC-R—Regulatory Capital:
Part I. Regulatory Capital Components
and Ratios................................ RC-48, 49, 50, 51, 52
Part II. Risk-Weighted Assets ....................... RC-53, 54,
.............. 5355, 56, 57, 58, 59, 60, 61, 62, 63, 64, 65, 66
Schedule RC-S—Servicing, Securitization,
and Asset Sale Activities ......................... RC-67, 68, 69
Schedule RC-T—Fiduciary and Related
Services ........................................... RC-70, 71, 72, 73
Schedule RC-V—Variable Interest Entities .............. RC-74
Optional Narrative Statement Concerning
the Amounts Reported in the Consolidated Reports
of Condition and Income..................................... RC-75
For information or assistance, national banks, state nonmember banks, and savings associations should contact the FDIC’s Data
Collection and Analysis Section, 550 17th Street, NW, Washington, DC 20429, toll free on (800) 688-FDIC(3342), Monday through Friday
between 8:00 a.m. and 5:00 p.m., Eastern Time. State member banks should contact their Federal Reserve District Bank.
06/2020
FFIEC 031
Page 3 of 91
Contact Information for the Reports of Condition and Income
To facilitate communication between the Agencies and the bank concerning the Reports of Condition and Income, please provide
contact information for (1) the Chief Financial Officer (or equivalent) of the bank signing the reports for this quarter, and (2) the person
at the bank—other than the Chief Financial Officer (or equivalent)—to whom questions about the reports should be directed. If the Chief
Financial Officer (or equivalent) is the primary contact for questions about the reports, please provide contact information for another
person at the bank who will serve as a secondary contact for communications between the Agencies and the bank concerning the
Reports of Condition and Income. Enter “none” for the contact’s e-mail address or fax number if not available. Contact information for
the Reports of Condition and Income is for the confidential use of the Agencies and will not be released to the public.
Chief Financial Officer (or Equivalent)
Signing the Reports
Other Person to Whom Questions about the
Reports Should be Directed
Name (TEXT C490)
Name (TEXT C495)
Title (TEXT C491)
Title (TEXT C496)
E-mail Address (TEXT C492)
E-mail Address (TEXT 4086)
Area Code / Phone Number / Extension (TEXT C493)
Area Code / Phone Number / Extension (TEXT 8902)
Area Code / FAX Number (TEXT C494)
Area Code / FAX Number (TEXT 9116)
Chief Executive Officer Contact Information
This information is being requested so the Agencies can distribute notifications about policy initiatives, deposit insurance
assessments, and other matters directly to the Chief Executive Officers of reporting institutions. Notifications about other matters
may include emergency notifications that may or may not also be sent to the institution's emergency contacts listed below. Please
provide contact information for the Chief Executive Officer of the reporting institution. Enter "none" for the Chief Executive Officer's
e-mail address or fax number if not available. Chief Executive Officer contact information is for the confidential use of the Agencies
and will not be released to the public.
Chief Executive Officer
Name (TEXT FT42)
Area Code / Phone Number / Extension (TEXT FT43)
E-mail Address (TEXT FT44)
Area Code / FAX Number (TEXT FT45)
Emergency Contact Information
This information is being requested so the Agencies can distribute critical, time-sensitive information to emergency contacts at banks.
Please provide primary contact information for a senior official of the bank who has decision-making authority. Also provide information
for a secondary contact if available. Enter “none” for the contact’s e-mail address or fax number if not available. Emergency contact
information is for the confidential use of the Agencies and will not be released to the public.
Primary Contact
Secondary Contact
Name (TEXT C366)
Name (TEXT C371)
Title (TEXT C367)
Title (TEXT C372)
E-mail Address (TEXT C368)
E-mail Address (TEXT C373)
Area Code / Phone Number / Extension (TEXT C369)
Area Code / Phone Number / Extension (TEXT C374)
Area Code / FAX Number (TEXT C370)
Area Code / FAX Number (TEXT C375)
09/2016
FFIEC 031
Page 4 of 91
USA PATRIOT Act Section 314(a) Anti-Money Laundering
Contact Information
This information is being requested to identify points-of-contact who are in charge of your bank’s USA PATRIOT Act Section 314(a)
information requests. Bank personnel listed could be contacted by law enforcement officers or the Financial Crimes Enforcement
Network (FinCEN) for additional information related to specific Section 314(a) search requests or other anti-terrorist financing and antimoney-laundering matters. Communications sent by FinCEN to the bank for purposes other than Section 314(a) notifications will state
the intended purpose and should be directed to the appropriate bank personnel for review. Any disclosure of customer records to law
enforcement officers or FinCEN must be done in compliance with applicable law, including the Right to Financial Privacy Act (12
U.S.C. 3401 et seq.).
Please provide information for a primary and secondary contact. Information for a third and fourth contact may be provided at the
bank’s option. Enter “none” for the contact’s e-mail address if not available. This contact information is for the confidential use of the
Agencies, FinCEN, and law enforcement officers and will not be released to the public.
Primary Contact
Secondary Contact
Name (TEXT C437)
Name (TEXT C442)
Title (TEXT C438)
Title (TEXT C443)
E-mail Address (TEXT C439)
E-mail Address (TEXT C444)
Area Code / Phone Number / Extension (TEXT C440)
Area Code / Phone Number / Extension (TEXT C445)
Third Contact
Fourth Contact
Name (TEXT C870)
Name (TEXT C875)
Title (TEXT C871)
Title (TEXT C876)
E-mail Address (TEXT C872)
E-mail Address (TEXT C877)
Area Code / Phone Number / Extension (TEXT C873)
Area Code / Phone Number / Extension (TEXT C878)
06/2012
FFIEC 031
Page 5 of 91
RI-1
Consolidated Report of Income
for the period January 1, 2020–September 30, 2020
All Report of Income schedules are to be reported on a calendar year-to-date basis in thousands of dollars.
Schedule RI—Income Statement
Dollar Amounts in Thousands RIAD
1. Interest income:
a. Interest and fee income on loans:
(1) In domestic offices:
(a) Loans secured by real estate:
(1) Loans secured by 1– 4 family residential properties....................................
(2) All other loans secured by real estate ......................................................
(b) Loans to finance agricultural production and other loans to farmers .....................
(c) Commercial and industrial loans ...................................................................
(d) Loans to individuals for household, family, and other personal expenditures:
(1) Credit cards .........................................................................................
(2) Other (includes revolving credit plans other than credit cards, automobile loans,
and other consumer loans) ......................................................................
(e) Loans to foreign governments and official institutions ........................................
(f) All other loans in domestic offices .................................................................
(2) In foreign offices, Edge and Agreement subsidiaries, and IBFs ...............................
(3) Total interest and fee income on loans (sum of items 1.a.(1)(a) through 1.a.(2)) .........
b. Income from lease financing receivables.................................................................
c. Interest income on balances due from depository institutions1 .....................................
d. Interest and dividend income on securities:
(1) U.S. Treasury securities and U.S. Government agency obligations
(excluding mortgage-backed securities) .............................................................
(2) Mortgage-backed securities .............................................................................
(3) All other securities
(includes securities issued by states and political subdivisions in the U.S.) ................
e. Interest income from trading assets .......................................................................
f. Interest income on federal funds sold and securities purchased under agreements to resell....
g. Other interest income .........................................................................................
h. Total interest income (sum of items 1.a.(3) through 1.g) .............................................
2. Interest expense:
a. Interest on deposits:
(1) Interest on deposits in domestic offices:
(a) Transaction accounts (interest-bearing demand deposits, NOW accounts, ATS
accounts, and telephone and preauthorized transfer accounts) ...........................
(b) Nontransaction accounts:
(1) Savings deposits (includes MMDAs) .........................................................
(2) Time deposits of $250,000 or less ............................................................
(3) Time deposits of more than $250,000........................................................
(2) Interest on deposits in foreign offices, Edge and Agreement subsidiaries, and IBFs ....
b. Expense of federal funds purchased and securities sold under agreements to repurchase ......
c. Interest on trading liabilities and other borrowed money .............................................
4435
4436
4024
Amount
4012
1.a.(1)(a)(1)
1.a.(1)(a)(2)
1.a.(1)(b)
1.a.(1)(c)
B485
1.a.(1)(d)(1)
B486
4056
4065
4115
1.a.(1)(d)(2)
1.a.(1)(e)
1.a.(1)(f)
1.a.(2)
1.a.(3)
1.b.
1.c.
B488
B489
1.d.(1)
1.d.(2)
4060
4069
4020
4518
4107
1.d.(3)
1.e.
1. f.
1.g.
1.h.
4508
2.a.(1)(a)
0093
HK03
HK04
2.a.(1)(b)(1)
2.a.(1)(b)(2)
2.a.(1)(b)(3)
2.a.(2)
2.b.
2.c.
B487
4059
4010
4172
4180
4185
1. Includes interest income on time certificates of deposit not held for trading.
09/2020
FFIEC 031
Page 6 of 91
RI-2
Schedule RI—Continued
Year-to-date
Dollar Amounts in Thousands RIAD
2. Interest expense (continued):
d. Interest on subordinated notes and debentures ...............................................................
e. Total interest expense (sum of items 2.a through 2.d) .......................................................
3. Net interest income (item 1.h minus 2.e) ........................................... 4074
4. Provision for loan and lease losses1 ................................................. JJ33
5. Noninterest income:
a. Income from fiduciary activities2 ...................................................................................
b. Service charges on deposit accounts ............................................................................
c. Trading revenue3 ......................................................................................................
d. (1) Fees and commissions from securities brokerage .......................................................
(2) Investment banking, advisory, and underwriting fees and commissions ...........................
(3) Fees and commissions from annuity sales .................................................................
(4) Underwriting income from insurance and reinsurance activities ......................................
(5) Income from other insurance activities ......................................................................
e. Venture capital revenue .............................................................................................
f. Net servicing fees .....................................................................................................
g. Net securitization income............................................................................................
h. Not applicable
i. Net gains (losses) on sales of loans and leases...............................................................
j. Net gains (losses) on sales of other real estate owned ......................................................
k. Net gains (losses) on sales of other assets4 ...................................................................
l. Other noninterest income* ..........................................................................................
m. Total noninterest income (sum of items 5.a through 5.l).................... 4079
6. a. Realized gains (losses) on held-to-maturity securities ....................... 3521
b. Realized gains (losses) on available-for-sale securities ..................... 3196
7. Noninterest expense:
a. Salaries and employee benefits ...................................................................................
b. Expenses of premises and fixed assets (net of rental income)
(excluding salaries and employee benefits and mortgage interest) ......................................
c. (1) Goodwill impairment losses ....................................................................................
(2) Amortization expense and impairment losses for other intangible assets ..........................
d. Other noninterest expense*.........................................................................................
e. Total noninterest expense (sum of items 7.a through 7.d) .................. 4093
8. a. Income (loss) before unrealized holding gains (losses) on equity
securities not held for trading, applicable income taxes, and discontinued operations (item 3 plus or minus items 4, 5.m, 6.a, 6.b, and 7.e)......... HT69
b. Change in net unrealized holding gains (losses) on equity securities not held
for trading5 ................................................................................. HT70
c. Income (loss) before applicable income taxes and discontinued
operations (sum of items 8.a and 8.b)............................................ 4301
9. Applicable income taxes (on item 8.c)............................................... 4302
10. Income (loss) before discontinued operations (item 8.c minus item 9) ..... 4300
11. Discontinued operations, net of applicable income taxes* ..................... FT28
12. Net income (loss) attributable to bank and noncontrolling (minority)
interests (sum of items 10 and 11) ................................................... G104
* Describe on Schedule RI-E—Explanations.
4200
4073
4070
4080
A220
C886
C888
C887
C386
C387
B491
B492
B493
5416
5415
B496
Amount
2.d.
2.e.
3.
4.
5.a.
5.b.
5.c.
5.d.(1)
5.d.(2)
5.d.(3)
5.d.(4)
5.d.(5)
5.e.
5. f.
5.g.
B497
5. i.
5. j.
5.k.
5. l.
5.m.
6.a.
6.b.
4135
7.a.
4217
C216
7.b.
7.c.(1)
7.c.(2)
7.d.
7.e.
C232
4092
8.a.
8.b.
8.c.
9.
10.
11.
12.
1. Institutions that have adopted ASU-2016-13 should report in item 4 the provisions for credit losses on all financial assets that fall within the scope of
the standard.
2. For banks required to complete Schedule RC-T, items 14 through 22, income from fiduciary activities reported in Schedule RI, item 5.a, must equal
the amount reported in Schedule RC-T, item 22.
3. For banks required to complete Schedule RI, Memorandum item 8, trading revenue reported in Schedule RI, item 5.c, must equal the sum of
Memorandum items 8.a through 8.e.
4. Exclude net gains (losses) on sales of trading assets and held-to-maturity and available-for-sale securities.
5. Item 8.b is to be completed only by institutions that have adopted ASU 2016-01, which includes provisions governing the accounting
for investments in equity securities. See the instructions for further detail on ASU 2016-01.
09/2020
FFIEC 031
Page 7 of 91
RI-3
Schedule RI—Continued
Dollar Amounts in Thousands RIAD
13. LESS: Net income (loss) attributable to noncontrolling (minority) interests (if net income, report as a positive value; if net loss, report as a
negative value) ...................................................................... G103
14. Net income (loss) attributable to bank (item 12 minus item 13)......... 4340
Year-to-date
Amount
13.
14.
Memoranda
Dollar Amounts in Thousands RIAD
1. Interest expense incurred to carry tax-exempt securities, loans, and leases acquired after
August 7, 1986, that is not deductible for federal income tax purposes ............................... 4513
Year-to-date
Amount
M.1.
Memorandum item 2 is to be completed by banks with $1 billion or more in total assets1
2. Income from the sale and servicing of mutual funds and annuities in domestic offices
(included in Schedule RI, item 8) ................................................................................
3. Income on tax-exempt loans and leases to states and political subdivisions in the U.S.
(included in Schedule RI, items 1.a and 1.b) .................................................................
4. Income on tax-exempt securities issued by states and political subdivisions in the U.S.
(included in Schedule RI, item 1.d.(3)) .........................................................................
5. Number of full-time equivalent employees at end of current period
(round to nearest whole number) ................................................................................
6. Not applicable
7. If the reporting institution has applied push down accounting this calendar year, report the
date of the institution's acquisition (see instructions)2 ......................................................
8. Trading revenue (from cash instruments and derivative instruments)
(sum of Memorandum items 8.a through 8.e must equal Schedule RI, item 5.c):
8431
M.2.
4313
M.3.
4507
M.4.
Number
4150
M.5.
RIAD
9106
Date
RIAD
8757
8758
8759
Amount
M.7.
Memorandum items 8.a through 8.e are to be completed by banks that reported
total trading assets of $10 million or more for any quarter of the preceding calendar year.
a.
b.
c.
d.
e.
Interest rate exposures.........................................................................................
Foreign exchange exposures.................................................................................
Equity security and index exposures .......................................................................
Commodity and other exposures ............................................................................
Credit exposures.................................................................................................
8760
F186
M.8.a.
M.8.b.
M.8.c.
M.8.d.
M.8.e.
Memorandum items 8.f through 8.h are to be completed by banks with $100 billion or
more in total assets that are required to complete Schedule RI, Memorandum items 8.a
through 8.e, above. 1
f. Impact on trading revenue of changes in the creditworthiness of the bank's derivatives
counterparties on the bank's derivative assets (year-to-date changes)
(included in Memorandum items 8.a through 8.e above):
(1) Gross credit valuation adjustment (CVA) ..............................................................
(2) CVA hedge ....................................................................................................
g. Impact on trading revenue of changes in the creditworthiness of the bank on the
bank's derivative liabilities (year-to-date changes) (included in Memorandum items 8.a through
8.e above):
(1) Gross debit valuation adjustment (DVA) ...............................................................
(2) DVA hedge ....................................................................................................
h. Gross trading revenue, before including positive or negative net CVA and net DVA ..........
FT36
FT37
M.8.f.(1)
M.8.f.(2)
FT38
FT39
FT40
M.8.g.(1)
M.8.g.(2)
M.8.h.
1. The asset-size tests are based on the total assets reported in the June 30, 2019, Report of Condition.
2. Report the date in YYYYMMDD format. For example, a bank acquired on March 1, 2020, would report 20200301.
03/2020
FFIEC 031
Page 8 of 91
RI-4
Schedule RI—Continued
Memoranda—Continued
Dollar Amounts in Thousands RIAD
Memorandum items 9.a and 9.b are to be completed by banks with $10 billion or more in
total assets1
9. Net gains (losses) recognized in earnings on credit derivatives that economically hedge credit
exposures held outside the trading account:
a. Net gains (losses) on credit derivatives held for trading ................................................
b. Net gains (losses) on credit derivatives held for purposes other than trading ....................
10. Credit losses on derivatives (see instructions) ...............................................................
11. Does the reporting bank have a Subchapter S election in effect for federal income tax
purposes for the current tax year? ..............................................................................
Year-to-date
Amount
C889
M.9.a.
M.9.b.
M.10.
C890
A251
RIAD Yes
A530
No
M.11.
Memorandum item 12 is to be completed by banks that are required to complete Schedule
RC-C, Part I, Memorandum items 8.b and 8.c. and is to be completed semiannually in the June
and December Reports only.
RIAD
12. Noncash income from negative amortization on closed-end loans secured by 1– 4 family
residential properties (included in Schedule RI, item 1.a.(1)(a)(1)) ..................................... F228
Amount
M.12.
Memorandum item 13 is to be completed by banks that have elected to account for assets
and liabilities under a fair value option.
13. Net gains (losses) recognized in earnings on assets and liabilities that are reported at fair
value under a fair value option:
a. Net gains (losses) on assets:..................................................................................
(1) Estimated net gains (losses) on loans attributable to changes in instrument-specific
credit risk.......................................................................................................
b. Net gains (losses) on liabilities ................................................................................
(1) Estimated net gains (losses) on liabilities attributable to changes in instrument-specific
credit risk.......................................................................................................
14. Other-than-temporary impairment losses on held-to-maturity and available-for-sale debt securities
recognized in earnings (included in Schedule RI, items 6.a and 6.b)2 .....................................
F551
M.13.a.
F552
F553
M.13.a.(1)
M.13.b.
F554
M.13.b.(1)
J321
M.14.
H032
M.15.a.
H033
M.15.b.
H034
H035
M.15.c.
M.15.d.
Memorandum item 15 is to be completed by institutions with $1 billion or more in total assets1
that answered "Yes" to Schedule RC-E, Part I, Memorandum item 5.
15. Components of service charges on deposit accounts in domestic offices (sum of
Memorandum items 15.a through 15.d must equal Schedule RI, item 5.b):
a. Consumer overdraft-related service charges levied on those transaction
account and nontransaction savings account deposit products intended primarily
for individuals for personal, household, or family use ...................................................
b. Consumer account periodic maintenance charges levied on those transaction
account and nontransaction savings account deposit products intended primarily
for individuals for personal, household, or family use ...................................................
c. Consumer customer automated teller machine (ATM) fees levied on those transaction
account and nontransaction savings account deposit products intended primarily
for individuals for personal, household, or family use ...................................................
d. All other service charges on deposit accounts ............................................................
1. The asset-size tests are based on the total assets reported in the June 30, 2019, Report of Condition.
2. Memorandum item 14 is to be completed only by institutions that have not adopted ASU 2016-13.
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RI-5
Schedule RI-A—Changes in Bank Equity Capital
Dollar Amounts in Thousands
1. Total bank equity capital most recently reported for the December 31, 2019, Reports of
Condition and Income (i.e., after adjustments from amended Reports of Income) .................
2. Cumulative effect of changes in accounting principles and corrections of material accounting
errors* ..................................................................................................................
3. Balance end of previous calendar year as restated (sum of items 1 and 2) ..........................
4. Net income (loss) attributable to bank (must equal Schedule RI, item 14)............................
5. Sale, conversion, acquisition, or retirement of capital stock, net
(excluding treasury stock transactions) ........................................................................
6. Treasury stock transactions, net .................................................................................
7. Changes incident to business combinations, net ............................................................
8. LESS: Cash dividends declared on preferred stock ........................................................
9. LESS: Cash dividends declared on common stock .........................................................
10. Other comprehensive income1 ...................................................................................
11. Other transactions with stockholders (including a parent holding company)*
(not included in items 5, 6, 8, or 9 above) .....................................................................
12. Total bank equity capital end of current period (sum of items 3 through 11)
(must equal Schedule RC, item 27.a) ..........................................................................
RIAD
Amount
3217
1.
B507
B508
4340
2.
3.
4.
B509
B510
B511
5.
6.
7.
8.
9.
10.
4415
11.
3210
12.
4356
4470
4460
* Describe on Schedule RI-E—Explanations
1. Includes, but is not limited to, changes in net unrealized holding gains (losses) on available-for-sale securities, changes in accumulated net gains
(losses) on cash flow hedges, foreign currency translation adjustments, and pension and other postretirement plan-related changes other than net
periodic benefit cost.
Schedule RI-B—Charge-offs and Recoveries on Loans and Leases
and Changes in Allowances for Credit Losses
Part I. Charge-offs and Recoveries on Loans and Leases
Part I includes charge-offs and recoveries through
the allocated transfer risk reserve.
(Column A)
Charge-offs1
Dollar Amounts in Thousands RIAD
1. Loans secured by real estate:
a. Construction, land development, and other land loans in domestic
offices:
(1) 1–4 family residential construction loans ..............................
(2) Other construction loans and all land development and other
land loans .....................................................................
b. Secured by farmland in domestic offices ...................................
c. Secured by 1–4 family residential properties in domestic offices:
(1) Revolving, open-end loans secured by 1– 4 family residential
properties and extended under lines of credit ........................
(2) Closed-end loans secured by 1– 4 family residential properties:
(a) Secured by first liens ...................................................
(b) Secured by junior liens .................................................
d. Secured by multifamily (5 or more) residential properties in
domestic offices...................................................................
e. Secured by nonfarm nonresidential properties in domestic offices:
(1) Loans secured by owner-occupied nonfarm nonresidential
properties ......................................................................
(2) Loans secured by other nonfarm nonresidential properties .......
f. In foreign offices ..................................................................
1. Include write-downs arising from transfers of loans to a held-for-sale account.
(Column B)
Recoveries
Calendar Year-to-date
Amount
RIAD
Amount
C891
C892
1.a.(1)
C893
3584
C894
3585
1.a.(2)
1.b.
5411
5412
1.c.(1)
C234
C235
C217
C218
1.c.(2)(a)
1.c.(2)(b)
3588
3589
1.d.
C895
C897
B512
C896
C898
B513
1.e.(1)
1.e.(2)
1. f.
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Page 10 of 91
RI-6
Schedule RI-B—Continued
Part I—Continued
(Column A)
Charge-offs1
(Column B)
Recoveries
Calendar Year-to-date
Dollar Amounts in Thousands RIAD
2. Not applicable
3. Loans to finance agricultural production and other loans to farmers ..........
4. Commercial and industrial loans:
a. To U.S. addressees (domicile) .......................................................
b. To non-U.S. addressees (domicile) .................................................
5. Loans to individuals for household, family, and other personal
expenditures:
a. Credit cards ...............................................................................
b. Automobile loans ........................................................................
c. Other (includes revolving credit plans other than credit cards, and other
consumer loans) .........................................................................
6. Loans to foreign governments and official institutions.............................
7. All other loans ...............................................................................
8. Lease financing receivables:
a. Leases to individuals for household, family, and other personal
expenditures ..............................................................................
b. All other leases...........................................................................
9. Total (sum of items 1 through 8) ........................................................
Amount
RIAD
Amount
4655
4665
3.
4645
4617
4646
4618
4.a.
4.b.
B514
K129
B515
K133
5.a.
5.b.
K205
4643
4644
K206
4627
4628
5.c.
6.
7.
F185
F187
C880
4635
F188
4605
8.a.
8.b.
9.
Memoranda
(Column A)
Charge-offs1
(Column B)
Recoveries
Calendar Year-to-date
Dollar Amounts in Thousands RIAD
1. Loans to finance commercial real estate, construction, and land
development activities (not secured by real estate) included in
Schedule RI-B, Part I, items 4 and 7, above ........................................ 5409
2. Loans secured by real estate to non-U.S. addressees (domicile)
(included in Schedule RI-B, Part I, item 1, above) ................................. 4652
3. Not applicable
Amount
Memorandum item 4 is to be completed by banks that (1) together with affiliated institutions, have
outstanding credit card receivables (as defined in the instructions) that exceed $500 million as of the
report date, or (2) are credit card specialty banks as defined for Uniform Bank Performance
Report purposes.
RIAD
Amount
5410
M.1.
4662
M.2.
Calendar Year-to-date
RIAD
4. Uncollectible retail credit card fees and finance charges reversed against income
(i.e., not included in charge-offs against the allowance for loan and lease losses)2 ....................... C388
Amount
M.4.
1. Include write-downs arising from transfers of loans to a held-for-sale account.
2. Institutions that have adopted ASU 2016-13 should report in Memorandum item 4 uncollectible retail credit card fees and finance changes
reversed against income (i.e. not included in charge-offs against the allowance for credit losses on loans and leases).
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Page 11 of 91
RI-7
Schedule RI-B—Continued
Part II. Changes in Allowances for Credit Losses1
(Column A)
Loans and Leases
Held for Investment
(Column B)
Held-to-Maturity
Debt Securities2
RIAD
Amount
(Column C)
Available-for-Sale
Debt Securities2
RIAD
Amount
B522
JH88
JH94
1.
4605
JH89
JH95
2.
C079
JH92
JH98
3.
5523
4230
JJ00
JH90
JJ01
JH96
C233
JH91
JH97
4.
5.
6.
3123
JH93
JH99
7.
Dollar Amounts in Thousands RIAD
1. Balance most recently reported for the
December 31, 2019, Reports of Condition and
Income (i.e., after adjustments from amended
Reports of Income) ............................................
2. Recoveries (column A must equal Part I, item 9,
column B, above) .............................................
3. LESS: Charge-offs
(column A must equal Part I, item 9, column A, above
less Schedule RI-B, Part II, item 4, column A) ..........
4. LESS: Write-downs arising from transfers of financial
assets3 ...........................................................
5. Provision for credit losses4,5 ..............................
6. Adjustments* (see instructions for this schedule) ....
7. Balance end of current period
(sum of items 1, 2, 5, and 6, less items 3 and 4)
(column A must equal Schedule RC, item 4.c) ........
Amount
* Describe on Schedule RI-E—Explanations.
1. Institutions that have not yet adopted ASU 2016-13 should report changes in the allowance for loan and lease losses in column A.
2. Columns B and C are to be completed only by institutions that have adopted ASU 2016-13.
3. Institutions that have not yet adopted ASU 2016-13 should report write-downs arising from transfers of loans to a held-for-sale account in
item 4, column A.
4. Institutions that have not yet adopted ASU 2016-13 should report the provision for loan and lease losses in item 5, column A, and the amount
reported must equal Schedule RI, item 4.
5. For institutions that have adopted ASU 2016-13, the sum of item 5, columns A through C, plus Schedule RI-B, Part II, Memorandum item 5,
below must equal Schedule RI, item 4.
Memoranda
Dollar Amounts in Thousands RIAD
1. Allocated transfer risk reserve included in Schedule RI-B, Part II, item 7, column A, above .............. C435
Amount
M.1.
Memorandum items 2 and 3 are to be completed by banks that (1) together with affiliated institutions,
have outstanding credit card receivables (as defined in the instructions) that exceed $500 million as of
the report date, or (2) are credit card specialty banks as defined for Uniform Bank Performance Report
purposes.
2. Separate valuation allowance for uncollectible retail credit card fees and finance charges ...............
3. Amount of allowance for loan and lease losses attributable to retail credit card fees and finance
charges ..........................................................................................................................
4. Amount of allowance for post-acquisition credit losses on purchased credit-impaired loans
accounted for in accordance with FASB ASC 310-30 (former AICPA Statement of Position 03-3)
(included in Schedule RI-B, Part II, item 7, column A above)2 ....................................................
5. Provisions for credit losses on other financial assets measured at amortized cost (not included
in item 5, above)3 ............................................................................................................
6. Allowance for credit losses on other financial assets measured at amortized cost (not included
in item 7, above)3 ............................................................................................................
C389
M.2.
C390
M.3.
C781
M.4.
JJ02
RCFD
JJ03
M.5.
1. Institutions that have adopted ASU 2016-13 should report in Memorandum item 3 the amount of allowance for credit losses on loans and
leases attributable to retail credit card fees and finance charges.
2. Memorandum item 4 is to be completed only by institutions that have not yet adopted ASU 2016-13.
3. Memorandum items 5 and 6 are to be completed only by institutions that have adopted ASU 2016-13.
M.6.
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Page 12 of 91
RI-8
Schedule RI-C—Disaggregated Data on the Allowance for Loan and Lease Losses
Part I. Disaggregated Data on the Allowance for Loan and Lease Losses1
Schedule RI-C, Part I, is to be completed by institutions with $1 billion or more in total assets.2
(Column A)
Recorded Investment:
Individually Evaluated
for Impairment and
Determined to be Impaired
(ASC 310-10-35)
Dollar Amounts in Thousands RCFD
1. Real estate loans:
a. Construction loans .....
b. Commercial
real estate loans ........
c. Residential
real estate loans ........
2. Commercial loans3 .........
3. Credit cards ..................
4. Other consumer loans .....
5. Unallocated, if any..........
6. Total (sum of items
1.a. through 5)4 ................
Amount
(Column B)
Allowance Balance:
Individually Evaluated
for Impairment and
Determined to be Impaired
(ASC 310-10-35)
RCFD
Amount
(Column C)
Recorded Investment:
Collectively Evaluated
for Impairment
(ASC 450-20)
RCFD
Amount
(Column D)
Allowance Balance:
Collectively Evaluated
for Impairment
(ASC 450-20)
RCFD
Amount
(Column E)
Recorded Investment:
Purchased
Credit-Impaired Loans
(ASC 310-30)
RCFD
Amount
(Column F)
Allowance Balance:
Purchased
Credit-Impaired Loans
(ASC 310-30)
RCFD
Amount
M708
M709
M710
M711
M712
M713
1.a.
M714
M715
M716
M717
M719
M720
1.b.
M721
M722
M723
M724
M725
M726
M727
M728
M729
M730
M731
M732
M733
M739
M734
M740
M735
M741
M736
M742
M745
M737
M743
M738
M744
1.c.
2.
3.
4.
5.
M746
M747
M748
M749
M750
M751
6.
1. Only institutions that have not yet adopted ASU 2016-13 are to complete Schedule RI-C, Part I.
2. The $1 billion asset-size test is based on the total assets reported on the June 30, 2019, Report of Condition.
3. Include all loans and leases not reported as real estate loans, credit cards, or other consumer loans in items 1, 3, or 4 of Schedule RI-C.
4. The sum of item 6, columns B, D, and F, must equal Schedule RC, item 4.c. Item 6, column E, must equal Schedule RC-C, Part I, Memorandum item 7.b. Item 6, column F, must equal
Schedule RI-B, Part II, Memorandum item 4.
03/2020
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Page 13 of 91
RI-9
Schedule RI-C—Continued
Part II. Disaggregated Data on the Allowances for Credit Losses1
Schedule RI-C, Part II, is to be completed by institutions with $1 billion or more in total assets.2
(Column A)
Amortized Cost
Dollar Amounts in Thousands RCFD
Loans and Leases Held for Investment:
1. Real estate loans:
a. Construction loans .......................................................................
b. Commercial real estate loans .........................................................
c. Residential real estate loans ..........................................................
2. Commercial loans 3 ...........................................................................
3. Credit cards ....................................................................................
4. Other consumer loans .......................................................................
5. Unallocated, if any............................................................................
6. Total (sum of items 1.a. through 5)4 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Amount
(Column B)
Allowance Balance
RCFD
JJ04
JJ12
JJ05
JJ06
JJ13
JJ14
JJ07
JJ15
JJ08
JJ09
JJ16
JJ17
JJ18
JJ11
JJ19
Dollar Amounts in Thousands
Held-To-Maturity Securities:
7. Securities issued by states and political subdivision in the U.S. ................................................
8. Mortgage-backed securities (MBS) (including CMOs, REMICs, and stripped MBS) ......................
9. Asset-backed securities and structured financial products .......................................................
10. Other debt securities .......................................................................................................
11. Total (sum of items 7 through 10)5 ......................................................................................
Amount
1.a.
1.b.
1.c.
2.
3.
4.
5.
6.
Allowance Balance
Amount
RCFD
JJ20
JJ21
7.
8.
9.
10.
11.
JJ23
JJ24
JJ25
1. Only institutions that have adopted ASU 2016-13 are to complete Schedule RI-C, Part II.
2. The $1 billion asset size test is based on the total assets reported on the June 30, 2019, Report of Condition.
3. Include all loans and leases not reported as real estate loans, credit cards, or other consumer loans in items 1, 3, or 4 of Schedule RI-C, Part II.
4. Item 6, column B, must equal Schedule RC, item 4.c.
5. Item 11 must equal Schedule RI-B, Part II, item 7, column B.
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RI-10
Schedule RI-D—Income from Foreign Offices
For all banks with foreign offices (including Edge or Agreement subsidiaries and IBFs) and total foreign office assets of $10
billion or more where foreign office revenues, assets, or net income exceed 10 percent of consolidated total revenues, total
assets, or net income.
Dollar Amounts in Thousands
1. Total interest income in foreign offices .................................................................................
2. Total interest expense in foreign offices ...............................................................................
3. Provision for loan and lease losses in foreign offices1 .............................................................
4. Noninterest income in foreign offices:
a. Trading revenue ..........................................................................................................
b. Investment banking, advisory, brokerage, and underwriting fees and commissions ....................
c. Net securitization income ...............................................................................................
d. Other noninterest income ..............................................................................................
5. Realized gains (losses) on held-to-maturity and available-for-sale securities2 ..............................
6. Total noninterest expense in foreign offices ..........................................................................
7. Adjustments to pretax income in foreign offices for internal allocations to foreign offices to reflect
the effects of equity capital on overall bank funding costs ........................................................
8. Applicable income taxes (on items 1 through 7) .....................................................................
9. Discontinued operations, net of applicable income taxes, in foreign offices..................................
10. Net income attributable to foreign offices before eliminations arising from consolidation
(item 1 plus or minus items 2 through 9) ...............................................................................
11. Not applicable
12. Eliminations arising from the consolidation of foreign offices with domestic offices ........................
13. Consolidated net income attributable to foreign offices (sum of items 10 and 12) ..........................
RIAD
C899
C900
KW02
C902
C903
C904
C905
JA28
C907
C908
C909
Year-to-date
Amount
1.
2.
3.
4.a.
4.b.
4.c.
4.d.
5.
6.
GW64
7.
8.
9.
C911
10.
C913
C914
12.
13.
1. Institutions that have adopted ASU 2016-13 should report the provisions for credit losses in foreign offices for all financial assets that fall within the
scope of the standard in item 3.
2. For institutions that have adopted ASU 2016-01, which includes provisions governing the accounting for investments in equity securities, include realized and unrealized gains (losses) (and all other value changes) on equity securities and other equity investments in foreign offices not held for trading
that are included in Schedule RI, item 8.b.
03/2020
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Page 15 of 91
RI-11
Schedule RI-E—Explanations
Schedule RI-E is to be completed each quarter on a calendar year-to-date basis.
Detail all adjustments in Schedule RI-A and RI-B, all discontinued operations in Schedule RI, and all significant items of
other noninterest income and other noninterest expense in Schedule RI. (See instructions for details.)
Dollar Amounts in Thousands RIAD
1. Other noninterest income (from Schedule RI, item 5.l)
Itemize and describe amounts greater than $100,000 that exceed 7 percent of Schedule RI, item 5.l:
a. Income and fees from the printing and sale of checks ........................................................
b. Earnings on/increase in value of cash surrender value of life insurance.................................
c. Income and fees from automated teller machines (ATMs)...................................................
d. Rent and other income from other real estate owned .........................................................
e. Safe deposit box rent ..................................................................................................
f. Bank card and credit card interchange fees .....................................................................
g. Income and fees from wire transfers not reportable as service charges on deposit accounts......
TEXT
h. 4461
TEXT
i. 4462
TEXT
j. 4463
2. Other noninterest expense (from Schedule RI, item 7.d)
Itemize and describe amounts greater than $100,000 that exceed 7 percent of Schedule RI, item 7.d:
a. Data processing expenses ...........................................................................................
b. Advertising and marketing expenses ..............................................................................
c. Directors' fees ...........................................................................................................
d. Printing, stationery, and supplies ...................................................................................
e. Postage ...................................................................................................................
f. Legal fees and expenses .............................................................................................
g. FDIC deposit insurance assessments ............................................................................
h. Accounting and auditing expenses ................................................................................
i. Consulting and advisory expenses.................................................................................
j. Automated teller machine (ATM) and interchange expenses ...............................................
k. Telecommunications expenses .....................................................................................
l. Other real estate owned expenses.................................................................................
m. Insurance expenses (not included in employee expenses, premises and fixed asset expenses,
and other real estate owned expenses) ..........................................................................
TEXT
n. 4464
TEXT
o. 4467
TEXT
p. 4468
3. Discontinued operations and applicable income tax effect (from Schedule RI, item 11)
(itemize and describe each discontinued operation):
TEXT
a. (1) FT29
(2) Applicable income tax effect ................................................... FT30
TEXT
b. (1) FT31
(2) Applicable income tax effect ................................................... FT32
C013
C014
C016
4042
C015
F555
T047
4461
4462
4463
C017
0497
4136
C018
8403
4141
4146
F556
F557
F558
F559
Y923
Y924
4464
4467
4468
FT29
FT31
Year-to-date
Amount
1.a.
1.b.
1.c.
1.d.
1.e.
1. f.
1.g.
1.h.
1. i.
1. j.
2.a.
2.b.
2.c.
2.d.
2.e.
2. f.
2.g.
2.h.
2. i.
2. j.
2.k.
2. l.
2.m.
2.n.
2.o.
2.p.
3.a.(1)
3.a.(2)
3.b.(1)
3.b.(2)
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Page 16 of 91
RI-12
Schedule RI-E—Continued
Dollar Amounts in Thousands
4. Cumulative effect of changes in accounting principles and corrections of material accounting errors
(from Schedule RI-A, item 2) (itemize and describe all such effects):
a. Effect of adoption of current expected credit losses methodology - ASU 2016-131,2.....................
b. Effect of adoption of lease accounting standard - ASC Topic 842............................................
TEXT
c. B526
TEXT
d. B527
5. Other transactions with stockholders (including parent holding company)
(from Schedule RI-A, item 11) (itemize and describe all such transactions):
TEXT
a. 4498
TEXT
b. 4499
6. Adjustments to allowances for credit losses3 (from Schedule RI-B, Part II, item 6)
(itemize and describe all adjustments):
a. Initial allowances for credit losses recognized upon the acquisition of purchased credit-deteriorated assets on or after the effective date of ASU-2016-131 ...................................................
b. Effect of adoption of current expected credit losses methodology on allowances for
credit losses 1,2. ............................................................................................................
TEXT
c. 4521
TEXT
d. 4522
7. Other explanations (the space below is provided for the bank to briefly describe, at its option, any
other significant items affecting the Report of Income):
RIAD
Year-to-date
Amount
JJ26
KW17
B526
B527
4.a.
4.b.
4.c.
4.d.
4498
4499
5.a.
5.b.
JJ27
6.a.
JJ28
4521
6.b.
6.c.
6.d.
4522
RIAD Yes
Comments? ..................................................................................................................... 4769
No
7.
Other explanations (please type or print clearly):
(TEXT 4769)
1. Only institutions that have adopted ASU 2016-13 should report amounts in items 4.a, 6.a, and 6.b, if applicable.
2. An institution should complete item 4.a and item 6.b in the quarter that it adopts ASU 2016-13 and in the quarter-end Call Reports for the remainder of
that calendar year only.
3. Institutions that have not adopted ASU 2016-13 should report adjustments to allowance for loan and lease losses in items 6.c and 6.d,
if applicable.
03/2020
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Page 17 of 91
RC-1
Consolidated Report of Condition for Insured Banks
and Savings Associations for September 30, 2020
All schedules are to be reported in thousands of dollars. Unless otherwise indicated, report the amount outstanding as of the
last business day of the quarter.
Schedule RC—Balance Sheet
Dollar Amounts in Thousands
Assets
1. Cash and balances due from depository institutions (from Schedule RC-A):
a. Noninterest-bearing balances and currency and coin1 ..............................................
b. Interest-bearing balances2 .................................................................................
2. Securities:
a. Held-to-maturity securities (from Schedule RC-B, column A)3 ....................................
b. Available-for-sale securities (from Schedule RC-B, column D) ...................................
c. Equity securities with readily determinable fair values not held for trading4 ...................
3. Federal funds sold and securities purchased under agreements to resell:
a. Federal funds sold in domestic offices .......................................................... RCON
b. Securities purchased under agreements to resell5,6 ......................................... RCFD
4. Loans and lease financing receivables (from Schedule RC-C):
a. Loans and leases held for sale ...........................................................................
b. Loans and leases held for investment ................. RCFD B528
c. LESS: Allowance for loan and lease losses7 ......... RCFD 3123
d. Loans and leases held for investment, net of allowance (item 4.b minus 4.c) ................
5. Trading assets (from Schedule RC-D) .....................................................................
6. Premises and fixed assets (including capitalized leases) .............................................
7. Other real estate owned (from Schedule RC-M).........................................................
8. Investments in unconsolidated subsidiaries and associated companies ..........................
9. Direct and indirect investments in real estate ventures ................................................
10. Intangible assets (from Schedule RC-M) ..................................................................
11. Other assets (from Schedule RC-F)6 .......................................................................
12. Total assets (sum of items 1 through 11) ..................................................................
RCFD
Amount
0081
0071
1.a.
1.b.
JJ34
1773
JA22
2.a.
2.b.
2.c.
B987
B989
3.a.
3.b.
RCFD
5369
B529
3545
2145
2150
2130
3656
2143
2160
2170
4.a.
4.b.
4.c.
4.d.
5.
6.
7.
8.
9.
10.
11.
12.
1. Includes cash items in process of collection and unposted debits.
2. Includes time certificates of deposit not held for trading.
3. Institutions that have adopted ASU 2016-13 should report in item 2.a amounts net of any applicable allowance for credit losses, and item 2.a should
equal Schedule RC-B, item 8, column A, less Schedule RI-B, Part II, item 7, column B.
4. Item 2.c is to be completed only by institutions that have adopted ASU 2016-01, which includes provisions governing the accounting
for investments in equity securities. See the instructions for further detail on ASU 2016-01.
5. Includes all securities resale agreements, regardless of maturity.
6. Institutions that have adopted ASU 2016-13 should report in items 3.b and 11 amounts net of any applicable allowance for credit losses.
7. Institutions that have adopted ASU 2016-13 should report in item 4.c the allowance for credit losses on loans and leases.
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Page 18 of 91
RC-2
Schedule RC—Continued
Dollar Amounts in Thousands
Liabilities
13. Deposits:
a. In domestic offices (sum of totals of columns A and C from Schedule RC-E, Part I) .......
(1) Noninterest-bearing1 .................................... RCON 6631
(2) Interest-bearing........................................... RCON 6636
b. In foreign offices, Edge and Agreement subsidiaries, and IBFs
(from Schedule RC-E, Part II) .............................................................................
(1) Noninterest-bearing ..................................... RCFN 6631
(2) Interest-bearing........................................... RCFN 6636
14. Federal funds purchased and securities sold under agreements to repurchase:
a. Federal funds purchased in domestic offices2 ................................................ RCON
b. Securities sold under agreements to repurchase3 ........................................... RCFD
15. Trading liabilities (from Schedule RC-D)........................................................... RCFD
16. Other borrowed money (includes mortgage indebtedness) (from Schedule RC-M) .... RCFD
17. and 18. Not applicable
19. Subordinated notes and debentures4 .......................................................................
20. Other liabilities (from Schedule RC-G) .....................................................................
21. Total liabilities (sum of items 13 through 20) .............................................................
22. Not applicable
Equity Capital
Bank Equity Capital
23. Perpetual preferred stock and related surplus ...........................................................
24. Common stock ...................................................................................................
25. Surplus (exclude all surplus related to preferred stock)................................................
26. a. Retained earnings ............................................................................................
b. Accumulated other comprehensive income5 ..........................................................
c. Other equity capital components6 ........................................................................
27. a. Total bank equity capital (sum of items 23 through 26.c) ..........................................
b. Noncontrolling (minority) interests in consolidated subsidiaries ..................................
28. Total equity capital (sum of items 27.a and 27.b) .......................................................
29. Total liabilities and equity capital (sum of items 21 and 28) ..........................................
RCON
2200
Amount
13.a.
13.a.(1)
13.a.(2)
RCFN
2200
13.b.
13.b.(1)
13.b.(2)
B993
14.a.
14.b.
15.
16.
B995
3548
3190
RCFD
3200
2930
2948
19.
20.
21.
3838
23.
24.
25.
26.a.
26.b.
26 c.
27.a.
27.b.
28.
29.
3230
3839
3632
B530
A130
3210
3000
G105
3300
1. Includes noninterest-bearing demand, time, and savings deposits.
2. Report overnight Federal Home Loan Bank advances in Schedule RC, item 16, "Other borrowed money."
3. Includes all securities repurchase agreements, regardless of maturity.
4. Includes limited-life preferred stock and related surplus.
5. Includes, but is not limited to, net unrealized holding gains (losses) on available-for-sale securities, accumulated net gains (losses) on cash flow
hedges, cumulative foreign currency translation adjustments, and accumulated defined benefit pension and other postretirement plan adjustments.
6. Includes treasury stock and unearned Employee Stock Ownership Plan shares.
06/2020
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Page 19 of 91
RC-3
Schedule RC—Continued
Memoranda
To be reported with the March Report of Condition.
1. Indicate in the box at the right the number of the statement below that best describes the most
RCFD
comprehensive level of auditing work performed for the bank by independent external auditors
as of any date during 2019 ...................................................................................................... 6724
1a = An integrated audit of the reporting institution's financial
statements and its internal control over financial reporting
conducted in accordance with the standards of the American
Institute of Certified Public Accountants (AICPA) or Public
Company Accounting Oversight Board (PCAOB) by an independent public accountant that submits a report on the institution
1b = An audit of the reporting institution's financial statements only
conducted in accordance with the auditing standards of the
AICPA or the PCAOB by an independent public accountant that
submits a report on the institution
2a = An integrated audit of the reporting institution's parent
holding company's consolidated financial statements and its
internal control over financial reporting conducted in
accordance with the standards of the AICPA or the PCAOB by
an independent public accountant that submits a report on the
consolidated holding company (but not on the
institution separately)
Number
M.1.
2b = An audit of the reporting institution's parent holding
company's consolidated financial statements only conducted in
accordance with the auditing standards of the AICPA or the
PCAOB by an independent public accountant that
submits a report on the consolidated holding company (but not on
the institution separately)
3 = This number is not to be used
4 = Directors' examination of the bank conducted in accordance
with generally accepted auditing standards by a certified public
accounting firm (may be required by state-chartering authority)
5 = Directors' examination of the bank performed by other external
auditors (may be required by state-chartering authority)
6 = Review of the bank's financial statements by external auditors
7 = Compilation of the bank's financial statements by external
auditors
8 = Other audit procedures (excluding tax preparation work)
9 = No external audit work
RCON
To be reported with the March Report of Condition.
2. Bank's fiscal year-end date (report the date in MMDD format)......................................................... 8678
Date
M.2.
03/2020
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RC-4
Schedule RC-A—Cash and Balances Due from Depository Institutions
Exclude assets held for trading.
(Column A)
Consolidated Bank
Dollar Amounts in Thousands
1. Cash items in process of collection, unposted debits, and currency and coin
a. Cash items in process of collection and unposted debits ........................
b. Currency and coin ..........................................................................
2. Balances due from depository institutions in the U.S. ................................
3. Balances due from banks in foreign countries and foreign central banks ..........
4. Balances due from Federal Reserve Banks ............................................
5. Total (sum of items 1 through 4)
(total of column A must equal Schedule RC, sum of items 1.a and 1.b).........
RCFD
Amount
(Column B)
Domestic Offices
Amount
RCON
0022
0082
0020
0080
0082
0070
0090
0070
0090
1.
1.a.
1.b.
2.
3.
4.
0010
0010
5.
Schedule RC-B—Securities
Exclude assets held for trading.
Held-to-maturity
(Column A)
Amortized Cost
Dollar Amounts in Thousands RCFD
1. U.S. Treasury securities ..... 0211
2. U.S. Government agency
and sponsored agency
obligations (exclude mortHT50
gage-backed securities)1 ..
3. Securities issued by states
and political subdivisions in
the U.S............................ 8496
Amount
Available-for-sale
(Column B)
Fair Value
RCFD
Amount
(Column C)
Amortized Cost
RCFD
Amount
(Column D)
Fair Value
RCFD
Amount
0213
1286
1287
1.
HT51
HT52
HT53
2.
8497
8498
8499
3.
1. Includes Small Business Administration "Guaranteed Loan Pool Certificates"; U.S. Maritime Administration obligations; Export-Import Bank
participation certificates; and obligations (other than mortgage-backed securities) issued by the Farm Credit System, the Federal Home Loan Bank
System, the Federal Home Loan Mortgage Corporation, the Federal National Mortgage Association, the Resolution Funding Corporation, the Student
Loan Marketing Association, and the Tennessee Valley Authority.
09/2019
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Page 21 of 91
RC-5
Schedule RC-B—Continued
Held-to-maturity
(Column A)
Amortized Cost
Dollar Amounts in Thousands
4. Mortgage-backed
securities (MBS):
a. Residential mortgage
pass-through
securities:
(1) Guaranteed by
GNMA ..............
(2) Issued by FNMA
and FHLMC ........
(3) Other passthrough securities .
b. Other residential
mortgage-backed
securities (include
CMOs, REMICs, and
stripped MBS):
(1) Issued or guaranteed by U.S.
Government
agencies or
sponsored
agencies1 ...........
(2) Collateralized by
MBS issued or
guaranteed by
U.S. Government
agencies or
sponsored
agencies1 ...........
(3) All other
residential MBS ...
c. Commercial MBS
(1) Commercial
mortgage
pass-through
securities:
(a) Issued or
guaranteed by
FNMA,
FHLMC, or
GNMA...........
(b) Other passthrough
securities .......
RCFD
Amount
Available-for-sale
(Column B)
Fair Value
RCFD
Amount
(Column C)
Amortized Cost
RCFD
Amount
(Column D)
Fair Value
RCFD
Amount
G300
G301
G302
G303
4.a.(1)
G304
G305
G306
G307
4.a.(2)
G308
G309
G310
G311
4.a.(3)
G312
G313
G314
G315
4.b.(1)
G316
G317
G318
G319
4.b.(2)
G320
G321
G322
G323
4.b.(3)
K142
K143
K144
K145
4.c.(1)(a)
K146
K147
K148
K149
4.c.(1)(b)
1. U.S. Government agencies include, but are not limited to, such agencies as the Government National Mortgage Association (GNMA), the Federal
Deposit Insurance Corporation (FDIC), and the National Credit Union Administration (NCUA). U.S. Government-sponsored agencies include, but are
not limited to, such agencies as the Federal Home Loan Mortgage Corporation (FHLMC) and the Federal National Mortgage Association (FNMA).
06/2012
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Page 22 of 91
RC-6
Schedule RC-B—Continued
Held-to-maturity
(Column A)
Amortized Cost
Dollar Amounts in Thousands
4. c. (2) Other commercial
MBS:
(a) Issued or
guaranteed
by U.S.
Government
agencies or
sponsored
agencies1 .......
(b) All other
commercial
MBS .............
5. Asset-backed securities
and structured financial
products:
a. Asset-backed
securities (ABS).......
b. Structured financial
products.................
6. Other debt securities:
a. Other domestic debt
securities ...............
b. Other foreign debt
securities ...............
7. Investments in mutual
funds and other equity
securities with readily
determinable fair
values2,3 ....................
8. Total (sum of items 1
through 7)4 .................
RCFD
Amount
Available-for-sale
(Column B)
Fair Value
RCFD
Amount
(Column C)
Amortized Cost
RCFD
Amount
(Column D)
Fair Value
RCFD
Amount
K150
K151
K152
K153
4.c.(2)(a)
K154
K155
K156
K157
4.c.(2)(b)
C026
C988
C989
C027
5.a.
HT58
HT59
HT60
HT61
5.b.
1737
1738
1739
1741
6.a.
1742
1743
1744
1746
6.b.
A510
A511
7.
1772
1773
8.
1754
1771
1. U.S. Government agencies include, but are not limited to, such agencies as the Government National Mortgage Association (GNMA), the Federal
Deposit Insurance Corporation (FDIC), and the National Credit Union Administration (NCUA). U.S. Government-sponsored agencies include, but are
not limited to, such agencies as the Federal Home Loan Mortgage Corporation (FHLMC) and the Federal National Mortgage Association (FNMA).
2. Report Federal Reserve stock, Federal Home Loan Bank stock, and bankers’ bank stock in Schedule RC-F, item 4.
3. Item 7 is to be completed only by institutions that have not adopted ASU 2016-01, which includes provisions governing the accounting for
investments in equity securities. See the instructions for further detail on ASU 2016-01.
4. For institutions that have adopted ASU 2016-13, the total reported in column A must equal Schedule RC, item 2.a, plus Schedule RI-B,
Part II, item 7, column B. For institutions that have not adopted ASU 2016-13, the total reported in column A must equal Schedule RC, item 2.a. For all
institutions, the total reported in column D must equal Schedule RC, item 2.b.
03/2020
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Page 23 of 91
RC-7
Schedule RC-B—Continued
Memoranda
Dollar Amounts in Thousands
1. Pledged securities ......................................................................................................
2. Maturity and repricing data for debt securities1, 2 (excluding those in nonaccrual status):
a. Securities issued by the U.S. Treasury, U.S. Government agencies, and states and political
subdivisions in the U.S.; other non-mortgage debt securities; and mortgage pass-through
securities other than those backed by closed-end first lien 1– 4family residential mortgages
with a remaining maturity or next repricing date of:3, 4
(1) Three months or less ............................................................................................
(2) Over three months through 12 months .....................................................................
(3) Over one year through three years ..........................................................................
(4) Over three years through five years .........................................................................
(5) Over five years through 15 years ............................................................................
(6) Over 15 years .....................................................................................................
b. Mortgage pass-through securities backed by closed-end first lien 1– 4 family residential
mortgages with a remaining maturity or next repricing date of:3, 5
(1) Three months or less ............................................................................................
(2) Over three months through 12 months .....................................................................
(3) Over one year through three years ..........................................................................
(4) Over three years through five years .........................................................................
(5) Over five years through 15 years ............................................................................
(6) Over 15 years .....................................................................................................
c. Other mortgage-backed securities (include CMOs, REMICs, and stripped MBS; exclude mortgage pass-through securities) with an expected average life of:6
(1) Three years or less ..............................................................................................
(2) Over three years..................................................................................................
d. Debt securities with a REMAINING MATURITY of one year or less
(included in Memorandum items 2.a through 2.c above)...................................................
1
RCFD
Amount
0416
M.1.
A549
M.2.a.(1)
M.2.a.(2)
M.2.a.(3)
M.2.a.(4)
M.2.a.(5)
M.2.a.(6)
A550
A551
A552
A553
A554
A555
A556
A557
A558
A559
A560
A561
M.2.b.(1)
M.2.b.(2)
M.2.b.(3)
M.2.b.(4)
M.2.b.(5)
M.2.b.(6)
A562
M.2.c.(1)
M.2.c.(2)
A248
M.2.d.
Memorandum item 3 is to be completed semiannually in the June and December reports only.
3. Amortized cost of held-to-maturity securities sold or transferred to available-for-sale or trading
securities during the calendar year-to-date (report the amortized cost at date of sale or transfer).... 1778
4. Structured notes (included in the held-to-maturity and available-for-sale accounts in Schedule
RC-B, items 2, 3, 5, and 6):
a. Amortized cost ........................................................................................................ 8782
b. Fair value ............................................................................................................... 8783
M.3.
M.4.a.
M.4.b.
1. Includes held-to-maturity securities at amortized cost and available-for-sale securities at fair value.
2. Exclude investments in mutual funds and other equity securities with readily determinable fair values.
3. Report fixed-rate debt securities by remaining maturity and floating-rate debt securities by next repricing date.
4. Sum of Memorandum items 2.a.(1) through 2.a.(6) plus any nonaccrual debt securities in the categories of debt securities reported in Memorandum
item 2.a that are included in Schedule RC-N, item 10, column C, must equal Schedule RC-B, sum of items 1, 2, 3, 4.c.(1), 5, and 6, columns A and D,
plus residential mortgage pass-through securities other than those backed by closed-end first lien 1 –4 family residential mortgages included in
Schedule RC-B, item 4.a, columns A and D.
5. Sum of Memorandum items 2.b.(1) through 2.b.(6) plus any nonaccrual mortgage pass-through securities backed by closed-end first lien 1 –4 family
residential mortgages included in Schedule RC-N, item 10, column C, must equal Schedule RC-B, item 4.a, sum of columns A and D, less the amount
of residential mortgage pass-through securities other than those backed by closed-end first lien 1 –4 family residential mortgages included in Schedule
RC-B, item 4.a, columns A and D.
6. Sum of Memorandum items 2.c.(1) and 2.c.(2) plus any nonaccrual “Other mortgage-backed securities” included in Schedule RC-N, item 10, column C,
must equal Schedule RC-B, sum of items 4.b and 4.c.(2), columns A and D.
06/2018
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Page 24 of 91
RC-8
Schedule RC-B—Continued
Memoranda—Continued
Held-to-maturity
(Column A)
Amortized Cost
Dollar Amounts in Thousands
Memorandum items 5.a
through 5.f and 6.a through
6.g are to be completed by
banks with $10 billion or
more in total assets.1
5. Asset-backed securities
(ABS) (for each column,
sum of Memorandum
items 5.a through 5.f
must equal Schedule
RC-B, item 5.a):
a. Credit card
receivables................
b. Home equity lines .......
c. Automobile loans ........
d. Other consumer loans ...
e. Commercial and
industrial loans ...........
f. Other .......................
6. Structured financial products by underlying collateral or reference assets
(for each column, sum of
Memorandum items 6.a
through 6.g must equal
Schedule RC-B,
item 5.b.):
a. Trust preferred
securities issued by
financial institutions ....
b. Trust preferred
securities issued
by real estate
investment trusts ........
c. Corporate and
similar loans ..............
d. 1–4 family residential
MBS issued or
guaranteed by U.S.
Governmentsponsored enterprises
(GSEs).....................
e. 1–4 family residential
MBS not issued or
guaranteed by GSEs...
f. Diversified (mixed)
pools of structured
financial products .......
g. Other collateral or
reference assets ........
RCFD
Amount
Available-for-sale
(Column B)
Fair Value
RCFD
Amount
(Column C)
Amortized Cost
RCFD
Amount
(Column D)
Fair Value
RCFD
Amount
B838
B839
B840
B841
B842
B846
B850
B843
B847
B851
B844
B848
B852
B845
B849
B853
M.5.a.
M.5.b.
M.5.c.
M.5.d.
B854
B858
B855
B859
B856
B860
B857
B861
M.5.e.
M.5. f.
G348
G349
G350
G351
M.6.a.
G352
G353
G354
G355
M.6.b.
G356
G357
G358
G359
M.6.c.
G360
G361
G362
G363
M.6.d.
G364
G365
G366
G367
M.6.e.
G368
G369
G370
G371
M.6. f.
G372
G373
G374
G375
M.6.g.
1. The $10 billion asset-size test is based on the total assets reported on the June 30, 2019, Report of Condition.
03/2020
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Page 25 of 91
RC-9
Schedule RC-C—Loans and Lease Financing Receivables
Part I. Loans and Leases
Do not deduct the allowance for loan and lease losses or the allocated transfer risk reserve from amounts reported in this schedule.1
Report (1) loans and leases held for sale at the lower of cost or fair value, (2) loans and leases held for investment, net of unearned income,
and (3) loans and leases accounted for at fair value under a fair value option. Exclude assets held for trading and commercial paper.
(Column A)
Consolidated
Bank
Dollar Amounts in Thousands
1. Loans secured by real estate:2 .......................................................
a. Construction, land development, and other land loans:
(1) 1–4 family residential construction loans..................................
(2) Other construction loans and all land development and other
land loans .........................................................................
b. Secured by farmland
(including farm residential and other improvements) ........................
c. Secured by 1–4 family residential properties:
(1) Revolving, open-end loans secured by 1 –4 family residential
properties and extended under lines of credit.............................
(2) Closed-end loans secured by 1 –4 family residential properties:
(a) Secured by first liens .......................................................
(b) Secured by junior liens .....................................................
d. Secured by multifamily (5 or more) residential properties..................
e. Secured by nonfarm nonresidential properties:
(1) Loans secured by owner-occupied nonfarm nonresidential
properties...........................................................................
(2) Loans secured by other nonfarm nonresidential properties ...........
2. Loans to depository institutions and acceptances of other banks:
a. To commercial banks in the U.S. .................................................
(1) To U.S. branches and agencies of foreign banks .......................
(2) To other commercial banks in the U.S......................................
b. To other depository institutions in the U.S. ....................................
c. To banks in foreign countries:
(1) To foreign branches of other U.S. banks ..................................
(2) To other banks in foreign countries .........................................
3. Loans to finance agricultural production and other loans to farmers .......
4. Commercial and industrial loans:
a. To U.S. addressees (domicile) ....................................................
b. To non-U.S. addressees (domicile) ..............................................
5. Not applicable
6. Loans to individuals for household, family, and other personal
expenditures (i.e., consumer loans) (includes purchased paper):
a. Credit cards ............................................................................
b. Other revolving credit plans........................................................
c. Automobile loans .....................................................................
d. Other consumer loans (includes single payment and installment loans
other than automobile loans, and all student loans) .........................
7. Loans to foreign governments and official institutions
(including foreign central banks) .....................................................
8. Obligations (other than securities and leases) of states and political
subdivisions in the U.S. ................................................................
RCFD
Amount
(Column B)
Domestic
Offices
RCON
1410
Amount
1.
F158
F158
1.a.(1)
F159
F159
1.a.(2)
1420
1420
1.b.
1797
1797
1.c.(1)
5367
5367
5368
1460
5368
1460
1.c.(2)(a)
1.c.(2)(b)
1.d.
F160
F161
F160
F161
1.e.(1)
1.e.(2)
B531
B536
B537
1590
1590
2.a.
2.a.(1)
2.a.(2)
2.b.
2.c.
2.c.(1)
2.c.(2)
3.
1763
1764
1763
1764
4.a.
4.b.
B538
B539
K137
B538
B539
K137
6.a.
6.b.
6.c.
K207
K207
6.d.
2081
2081
7.
2107
2107
8.
B532
B533
B534
B534
B535
1. Institutions that have adopted ASU 2016-13 should not deduct the allowance for credit losses on loans and leases or the allocated transfer risk
reserve from amounts reported on this schedule.
2. When reporting “Loans secured by real estate,” “large institutions” and “highly complex institutions,” as defined for deposit insurance assessment
purposes in FDIC regulations, should complete items 1.a.(1) through 1.e.(2) in columns A and B (but not item 1 in column A); all other institutions
should complete item 1 in column A and items 1.a.(1) through 1.e.(2) in column B (but not items 1.a.(1) through 1.e.(2) in column A).
03/2020
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Page 26 of 91
RC-10
Schedule RC-C—Continued
(Column A)
Consolidated
Bank
Part I—Continued
Dollar Amounts in Thousands
9. Loans to nondepository financial institutions and other loans: .............
a. Loans to nondepository financial institutions ................................
b. Other loans:
(1) Loans for purchasing or carrying securities
(secured and unsecured) ....................................................
(2) All other loans (exclude consumer loans) ...............................
10. Lease financing receivables (net of unearned income): .....................
a. Leases to individuals for household, family, and other personal
expenditures (i.e., consumer leases) ..........................................
b. All other leases......................................................................
11. LESS: Any unearned income on loans reflected in items 1-9 above .....
12. Total loans and leases held for investment and held for sale1
(item 12, column A must equal Schedule RC, sum of items 4.a and 4.b) ..
RCFD
Amount
(Column B)
Domestic
Offices
RCON
Amount
1563
9.
9.a.
J454
1545
J451
2165
9.b.(1)
9.b.(2)
10.
F162
F163
2123
2123
10.a.
10.b.
11.
2122
2122
12.
Memoranda
Dollar Amounts in Thousands
1. Loans restructured in troubled debt restructurings that are in compliance with their modified
terms (included in Schedule RC-C, Part I, and not reported as past due or nonaccrual in
Schedule RC-N, Memorandum item 1):
a. Construction, land development, and other land loans in domestic offices:
(1) 1–4 family residential construction loans................................................................
(2) Other construction loans and all land development and other land loans .......................
b. Loans secured by 1 –4 family residential properties in domestic offices .............................
c. Secured by multifamily (5 or more) residential properties in domestic offices ......................
d. Secured by nonfarm nonresidential properties in domestic offices:
(1) Loans secured by owner-occupied nonfarm nonresidential properties ..........................
(2) Loans secured by other nonfarm nonresidential properties .........................................
e. Commercial and industrial loans:
(1) To U.S. addressees (domicile) .............................................................................
(2) To non-U.S. addressees (domicile) .......................................................................
f. All other loans
(include loans to individuals for household, family, and other personal expenditures)............
RCON
K158
K159
F576
K160
K161
K162
Amount
M.1.a.(1)
M.1.a.(2)
M.1.b.
M.1.c.
M.1.d.(1)
M.1.d.(2)
RCFD
K163
K164
M.1.e.(1)
M.1.e.(2)
K165
M.1. f.
Itemize loan categories included in Memorandum item 1.f, above that
exceed 10 percent of total loans restructured in troubled debt
restructurings that are in compliance with their modified terms
(sum of Memorandum items 1.a through 1.f):
RCON
(1) Loans secured by farmland in domestic offices ........................ K166
RCFD
(2) Not applicable
(3) Loans to finance agricultural production and other loans
to farmers ........................................................................ K168
(4) Loans to individuals for household, family, and other
personal expenditures:
(a) Credit card................................................................... K098
(b) Automobile loans .......................................................... K203
(c) Other (includes revolving credit plans other than credit cards,
and other consumer loans) .............................................. K204
g. Total loans restructured in troubled debt restructurings that are in compliance with their
modified terms (sum of Memorandum items 1.a.(1) through 1.f)....................................... HK25
M.1. f.(1)
M.1. f.(3)
M.1. f.(4)(a)
M.1. f.(4)(b)
M.1. f.(4)(c)
M.1. g.
1. For “large institutions” and “highly complex institutions,” as defined for deposit insurance assessment purposes in FDIC regulations, item 12, column A,
must equal the sum of items 1.a.(1) through 10.b, column A, less item 11, column A. For all other institutions, item 12, column A, must equal the sum of
item 1 and items 2.a.(1) through 10.b, column A, less item 11, column A. For all institutions, item 12, column B, must equal the sum of items 1.a.(1)
through 10, column B, less item 11, column B.
03/2017
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RC-11
Schedule RC-C—Continued
Part I—Continued
Memoranda—Continued
Dollar Amounts in Thousands
2. Maturity and repricing data for loans and leases (excluding those in nonaccrual status):
a. Closed-end loans secured by first liens on 1 –4 family residential properties in domestic
offices (reported in Schedule RC-C, Part I, item 1.c.(2)(a), column B) with a remaining
maturity or next repricing date of:1, 2
(1) Three months or less .........................................................................................
(2) Over three months through 12 months ...................................................................
(3) Over one year through three years ........................................................................
(4) Over three years through five years.......................................................................
(5) Over five years through 15 years ..........................................................................
(6) Over 15 years ...................................................................................................
b. All loans and leases (reported in Schedule RC-C, Part I, items 1 through 10, column A)
EXCLUDING closed-end loans secured by first liens on 1 –4 family residential properties
in domestic offices (reported in Schedule RC-C, Part I, item 1.c.(2)(a), column B) with a
remaining maturity or next repricing date of:1, 3
(1) Three months or less .........................................................................................
(2) Over three months through 12 months ...................................................................
(3) Over one year through three years ........................................................................
(4) Over three years through five years.......................................................................
(5) Over five years through 15 years ..........................................................................
(6) Over 15 years ...................................................................................................
c. Loans and leases (reported in Schedule RC-C, Part I, items 1 through 10, column A)
with a REMAINING MATURITY of one year or less (excluding those in nonaccrual status)....
3. Loans to finance commercial real estate, construction, and land development activities
(not secured by real estate) included in Schedule RC-C, Part I, items 4 and 9, column A4 ........
4. Adjustable-rate closed-end loans secured by first liens on 1 –4 family residential properties in
domestic offices (included in Schedule RC-C, Part I, item 1.c.(2)(a), column B)......................
5. Loans secured by real estate to non-U.S. addressees (domicile) (included in Schedule RC-C, Part I,
item 1, column A or Schedule RC-C, Part I, items 1.a.(1) through 1.e.(2), column A, as appropriate) ...
RCON
A564
A565
A566
A567
A568
A569
Amount
M.2.a.(1)
M.2.a.(2)
M.2.a.(3)
M.2.a.(4)
M.2.a.(5)
M.2.a.(6)
RCFD
A570
A574
A575
M.2.b.(1)
M.2.b.(2)
M.2.b.(3)
M.2.b.(4)
M.2.b.(5)
M.2.b.(6)
A247
M.2.c.
2746
M.3.
A571
A572
A573
RCON
5370
M.4.
RCFD
B837
M.5.
6. Outstanding credit card fees and finance charges included in Schedule RC-C, Part I, item 6.a,
column A ................................................................................................................. C391
M.6.
Memorandum item 6 is to be completed by banks that (1) together with affiliated institutions, have
outstanding credit card receivables (as defined in the instructions) that exceed $500 million as of
the report date, or (2) are credit card specialty banks as defined for Uniform Bank Performance
Report purposes.
Memorandum items 7.a and 7.b are to be completed by all banks semiannually in the June and
December reports only.5
7. Purchased credit-impaired loans held for investment accounted for in accordance with FASB
ASC 310-30 (former AICPA Statement of Position 03-3) (exclude loans held for sale):
a. Outstanding balance............................................................................................... C779
b. Amount included in Schedule RC-C, Part I, items 1 through 9 ......................................... C780
M.7.a.
M.7.b.
1. Report fixed-rate loans and leases by remaining maturity and floating-rate loans by next repricing date.
2. Sum of Memorandum items 2.a.(1) through 2.a.(6), plus total nonaccrual closed-end loans secured by first liens on 1 –4 family residential properties in
domestic offices included in Schedule RC-N, item 1.c.(2)(a), column C, must equal total closed-end loans secured by first liens on 1–4 family
residential properties from Schedule RC-C, Part I, item 1.c.(2)(a), column B.
3. Sum of Memorandum items 2.b.(1) through 2.b.(6), plus total nonaccrual loans and leases from Schedule RC-N, item 9, column C,
minus nonaccrual closed-end loans secured by first liens on 1 –4 family residential properties in domestic offices included in Schedule RC-N, item 1.c.
(2)(a), column C, must equal total loans and leases from Schedule RC-C, Part I, sum of items 1 through 10, column A, minus total closed-end loans
secured by first liens on 1–4 family residential properties in domestic offices from Schedule RC-C, Part I, item 1.c.(2)(a), column B.
4. Exclude loans secured by real estate that are included in Schedule RC-C, Part I, item 1, column A.
5. Memorandum item 7 is to be completed only be institutions that have not yet adopted ASU 2016-13.
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RC-12
Schedule RC-C—Continued
Part I—Continued
Memoranda—Continued
Dollar Amounts in Thousands
RCON
Amount
Memorandum item 8.a is to be completed by all banks semiannually in the June and December
reports only.
8. Closed-end loans with negative amortization features secured by 1–4 family residential
properties in domestic offices:
a. Total amount of closed-end loans with negative amortization features secured by 1–4
family residential properties (included in Schedule RC-C, Part I, items 1.c.(2)(a)
and (b)).............................................................................................................. F230
M.8.a.
Memorandum items 8.b and 8.c are to be completed semiannually in the June and December
reports only by banks that had closed-end loans with negative amortization features secured by
1–4 family residential properties (as reported in Schedule RC-C, Part I, Memorandum item 8.a) as
of December 31, 2019, that exceeded the lesser of $100 million or 5 percent of total loans and
leases held for investment and held for sale in domestic offices (as reported in Schedule RC-C, Part
I, item 12, column B).
b. Total maximum remaining amount of negative amortization contractually permitted on
closed-end loans secured by 1–4 family residential properties ........................................ F231
c. Total amount of negative amortization on closed-end loans secured by 1–4 family
residential properties included in the amount reported in Memorandum item 8.a
above ................................................................................................................ F232
9. Loans secured by 1–4 family residential properties in domestic offices in process of
foreclosure (included in Schedule RC-C, Part I, items 1.c.(1), 1.c.(2)(a), and 1.c.(2)(b)) ............. F577
10. and 11. Not applicable
(Column A)
Fair value of acquired
loans and leases at
acquisition date
Dollar Amounts in Thousands
Memorandum Items 12.a, 12.b, 12.c and 12.d
are to be completed semiannually in the June
and December reports only.
12. Loans (not subject to the requirements of
FASB ASC 310-30 (former AICPA Statement
of Position 03-3)) and leases held for
investment that were acquired in business
combinations with acquisition dates in the
current calendar year:1
a. Loans secured by real estate ...................
b. Commercial and industrial loans ...............
c. Loans to individuals for household, family,
and other personal expenditures................
d. All other loans and all leases ...................
RCFD
Amount
(Column B)
Gross contractual
amounts receivable
at acquisition date
RCFD
Amount
M.8.b.
M.8.c.
M.9.
(Column C)
Best estimate at
acquisition date of
contractual cash flows
not expected to be
collected
RCFD
Amount
G091
G092
G093
G094
G095
G096
M.12.a.
M.12.b.
G097
G100
G098
G099
G102
M.12.c.
M.12.d.
G101
1. Institutions that have adopted ASU 2016-13 should report only loans held for investment not considered purchased credit-deteriorated in
Memorandum item 12.
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RC-13
Schedule RC-C—Continued
Part I—Continued
Memoranda—Continued
Dollar Amounts in Thousands
RCON
Amount
Memorandum item 13 is to be completed by banks that had construction, land development, and
other land loans in domestic offices (as reported in Schedule RC-C, Part I, item 1.a., column B)
that exceeded 100 percent of total capital (as reported in Schedule RC-R, Part I. item 35.a) as
of December 31, 2019.
13. Construction, land development, and other land loans in domestic offices with interest
reserves:
a. Amount of loans that provide for the use of interest reserves
(included in Schedule RC-C, Part I, item 1.a, column B)............................................... G376
b. Amount of interest capitalized from interest reserves on construction, land development,
RIAD
and other land loans that is included in interest and fee income on loans during the
G377
quarter (included in Schedule RI, item 1.a.(1)(a)(2)) ....................................................
Memorandum item 14 is to be completed by all banks.
M.13.a.
M.13.b.
RCFD
14. Pledged loans and leases ......................................................................................... G378
M.14.
Memorandum item 15 is to be completed for the December report only.
15. Reverse mortgages in domestic offices:
a. Reverse mortgages outstanding that are held for investment
(included in Schedule RC-C, item 1.c, above):
(1) Home Equity Conversion Mortgage (HECM) reverse mortgages ................................
(2) Proprietary reverse mortgages ...........................................................................
b. Estimated number of reverse mortgage loan referrals to other lenders during the year
from whom compensation has been received for services performed in connection with
the origination of the reverse mortgages:
(1) Home Equity Conversion Mortgage (HECM) reverse mortgages ................................
(2) Proprietary reverse mortgages ...........................................................................
c. Principal amount of reverse mortgage originations that have been sold during the year:
(1) Home Equity Conversion Mortgage (HECM) reverse mortgages ................................
(2) Proprietary reverse mortgages ...........................................................................
16. Not applicable
RCON
J466
M.15.a.(1)
M.15.a.(2)
J467
Number
J468
J469
M.15.b.(1)
M.15.b.(2)
Amount
J470
J471
M.15.c.(1)
M.15.c.(2)
Amounts reported in Memorandum items 17.a and 17.b will not be made available to the
public on an individual institution basis.
17. Eligible loan modifications under Section 4013, Temporary Relief from Troubled Debt
Restructurings, of the 2020 Coronavirus Aid, Relief, and Economic Security Act:
a. Number of Section 4013 loans outstanding ........................................................... LG24
Number
M.17.a.
Amount
b. Outstanding balance of Section 4013 loans ........................................................... LG25
M.17.b.
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RC-14
Schedule RC-C—Continued
Part II. Loans to Small Businesses and Small Farms
Report the number and amount currently outstanding as of the report date of business loans with "original amounts" of $1,000,000 or less and
farm loans with "original amounts" of $500,000 or less. The following guidelines should be used to determine the "original amount" of a loan:
(1) For loans drawn down under lines of credit or loan commitments, the "original amount" of the loan is the size of the line of credit or loan
commitment when the line of credit or loan commitment was most recently approved, extended, or renewed prior to the report date.
However, if the amount currently outstanding as of the report date exceeds this size, the "original amount" is the amount currently
outstanding on the report date.
(2) For loan participations and syndications, the "original amount" of the loan participation or syndication is the entire amount of the credit
originated by the lead lender.
(3) For all other loans, the "original amount" is the total amount of the loan at origination or the amount currently outstanding as of the report
date, whichever is larger.
Loans to Small Businesses
1. and 2. Not applicable
(Column A)
Number of Loans
Dollar Amounts in Thousands
3. Number and amount currently outstanding of "Loans secured by nonfarm
nonresidential properties" in domestic offices reported in Schedule RC-C,
Part I, items 1.e.(1) and 1.e.(2), column B (sum of items 3.a through 3.c
must be less than or equal to Schedule RC-C, Part I, sum of items 1.e.(1)
and 1.e.(2), column B):
a. With original amounts of $100,000 or less .........................................
b. With original amounts of more than $100,000 through $250,000 ............
c. With original amounts of more than $250,000 through $1,000,000..........
4. Number and amount currently outstanding of "Commercial and industrial
loans to U.S. addressees" in domestic offices reported in Schedule RC-C,
Part I, item 4.a, column B (sum of items 4.a through 4.c must be less than
or equal to Schedule RC-C, Part I, item 4.a, column B):
a. With original amounts of $100,000 or less .........................................
b. With original amounts of more than $100,000 through $250,000 ............
c. With original amounts of more than $250,000 through $1,000,000..........
RCON
Number
(Column B)
Amount Currently
Outstanding
RCON
Amount
5564
5566
5565
5567
5568
5569
3.a.
3.b.
3.c.
5570
5572
5574
5571
5573
5575
4.a.
4.b.
4.c.
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RC-15
Schedule RC-C—Continued
Part II—Continued
Agricultural Loans to Small Farms
5. and 6. Not applicable
(Column A)
Number of Loans
Dollar Amounts in Thousands
7. Number and amount currently outstanding of "Loans secured by farmland
(including farm residential and other improvements)" in domestic offices
reported in Schedule RC-C, Part I, item 1.b, column B
(sum of items 7.a through 7.c must be less than or equal to Schedule RC-C,
Part I, item 1.b, column B):
a. With original amounts of $100,000 or less ...........................................
b. With original amounts of more than $100,000 through $250,000...............
c. With original amounts of more than $250,000 through $500,000 ...............
8. Number and amount currently outstanding of "Loans to finance agricultural
production and other loans to farmers" in domestic offices reported in
Schedule RC-C, Part I, item 3, column B
(sum of items 8.a through 8.c must be less than or equal to Schedule RC-C,
Part I, item 3, column B):
a. With original amounts of $100,000 or less ...........................................
b. With original amounts of more than $100,000 through $250,000...............
c. With original amounts of more than $250,000 through $500,000 ...............
RCON
Number
(Column B)
Amount Currently
Outstanding
RCON
Amount
5578
5580
5579
5581
5582
5583
7.a.
7.b.
7.c.
5584
5586
5588
5585
5587
5589
8.a.
8.b.
8.c.
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RC-16
Schedule RC-D—Trading Assets and Liabilities
Schedule RC-D is to be completed by banks that (1) reported total trading assets of $10 million or more in any of the four
preceding calendar quarters, or (2) meet the FDIC's definition of a large or highly complex institution for deposit insurance
assessment purposes.
Consolidated Bank
Dollar Amounts in Thousands
Assets
1. U.S. Treasury securities .............................................................................................
2. U.S. Government agency obligations (exclude mortgage-backed securities) ..........................
3. Securities issued by states and political subdivisions in the U.S ..........................................
4. Mortgage-backed securities (MBS):
a. Residential mortgage pass-through securities issued or guaranteed by FNMA, FHLMC,
or GNMA ..............................................................................................................
b. Other residential MBS issued or guaranteed by U.S. Government
agencies or sponsored agencies1 (include CMOs, REMICs, and stripped MBS) .....................
c. All other residential MBS .........................................................................................
d. Commercial MBS issued or guaranteed by U.S. Government agencies or sponsored
agencies1 .............................................................................................................
e. All other commercial MBS.........................................................................................
5. Other debt securities:
a. Structured financial products ...................................................................................
b. All other debt securities ...........................................................................................
6. Loans:
a. Loans secured by real estate:
(1) Loans secured by 1–4 family residential properties ...................................................
(2) All other loans secured by real estate ....................................................................
b. Commercial and industrial loans ...............................................................................
c. Loans to individuals for household, family, and other personal expenditures
(i.e., consumer loans) (includes purchased paper) .......................................................
d. Other loans...........................................................................................................
7. and 8. Not applicable
9. Other trading assets ..................................................................................................
10. Not applicable
11. Derivatives with a positive fair value ..............................................................................
12. Total trading assets (sum of items 1 through 11)
(must equal Schedule RC, item 5) ................................................................................
Liabilities
13. a. Liability for short positions........................................................................................
b. Other trading liabilities ............................................................................................
14. Derivatives with a negative fair value.............................................................................
15. Total trading liabilities (sum of items 13.a through 14)
(must equal Schedule RC, item 15) ...............................................................................
RCFD
Amount
3531
3532
3533
1.
2.
3.
G379
4.a.
G380
G381
4.b.
4.c.
K197
K198
4.d.
4.e.
HT62
G386
5.a.
5.b.
HT63
HT64
F614
6.a.(1)
6.a.(2)
6.b.
HT65
F618
6.c.
6.d.
3541
9.
3543
11.
3545
12.
3546
F624
3547
13.a.
13.b.
14.
3548
15.
1. U.S. Government agencies include, but are not limited to, such agencies as the Government National Mortgage Association (GNMA), the Federal
Deposit Insurance Corporation (FDIC), and the National Credit Union Administration (NCUA). U.S. Government-sponsored agencies include, but are
not limited to, such agencies as the Federal Home Loan Mortgage Corporation (FHLMC) and the Federal National Mortgage Association (FNMA).
03/2020
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RC-17
Schedule RC-D—Continued
Memoranda
Consolidated Bank
Dollar Amounts in Thousands
1. Unpaid principal balance of loans measured at fair value (reported in Schedule RC-D,
items 6.a through 6.d):
a. Loans secured by real estate:
(1) Loans secured by 1–4 family residential properties ...................................................
(2) All other loans secured by real estate.....................................................................
b. Commercial and industrial loans ...............................................................................
c. Loans to individuals for household, family, and other personal expenditures
(i.e., consumer loans) (includes purchased paper) ........................................................
d. Other loans...........................................................................................................
RCFD
HT66
HT67
F632
HT68
F636
Amount
M.1.a.(1)
M.1.a.(2)
M.1.b.
M.1.c.
M.1.d.
Memorandum items 2 through 10 are to be completed by banks with $10 billion or more in total
trading assets.1
2. Loans measured at fair value that are past due 90 days or more:
a. Fair value .............................................................................................................
b. Unpaid principal balance .........................................................................................
3. Structured financial products by underlying collateral or reference assets (for each column, sum of
Memorandum items 3.a through 3.g must equal Schedule RC-D, sum of items 5.a.(1) through (3)):
a. Trust preferred securities issued by financial institutions ................................................
b. Trust preferred securities issued by real estate investment trusts .....................................
c. Corporate and similar loans......................................................................................
d. 1–4 family residential MBS issued or guaranteed by U.S. government-sponsored
enterprises (GSEs) ................................................................................................
e. 1–4 family residential MBS not issued or guaranteed by GSEs .......................................
f. Diversified (mixed) pools of structured financial products ................................................
g. Other collateral or reference assets ...........................................................................
4. Pledged trading assets:
a. Pledged securities..................................................................................................
b. Pledged loans .......................................................................................................
5. Asset-backed securities:
a. Credit card receivables ...........................................................................................
b. Home equity lines ..................................................................................................
c. Automobile loans ...................................................................................................
d. Other consumer loans.............................................................................................
e. Commercial and industrial loans ...............................................................................
f. Other ...................................................................................................................
6. Not applicable
7. Equity securities (included in Schedule RC-D, item 9, above):
a. Readily determinable fair values ...............................................................................
b. Other...................................................................................................................
8. Loans pending securitization .......................................................................................
9. Other trading assets (itemize and describe amounts included in Schedule RC-D, item 9,
that are greater than $1,000,000 and exceed 25 percent of the item): 2
TEXT
a. F655
TEXT
b. F656
TEXT
c. F657
10. Other trading liabilities (itemize and describe amounts included in Schedule RC-D, item 13.b,
that are greater than $1,000,000 and exceed 25 percent of the item):
TEXT
a. F658
TEXT
b. F659
TEXT
c. F660
F639
F640
G299
G332
G333
G334
G335
G651
G652
G387
G388
F643
F644
F645
F646
F647
F648
F652
F653
F654
F655
F656
M.2.a.
M.2.b.
M.3.a.
M.3.b.
M.3.c.
M.3.d.
M.3.e.
M.3. f.
M.3.g.
M.4.a.
M.4.b.
M.5.a.
M.5.b.
M.5.c.
M.5.d.
M.5.e.
M.5. f.
M.7.a.
M.7.b.
M.8.
F657
M.9.a.
M.9.b.
M.9.c.
F658
F659
F660
M.10.a.
M.10.b.
M.10.c.
1. The $10 billion trading asset-size test is based on total trading assets reported on the June 30, 2019, Report of Condition.
2. Exclude equity securities.
03/2020
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RC-18
Schedule RC-E—Deposit Liabilities
Part I. Deposits in Domestic Offices
Transaction Accounts
(Column A)
Total Transaction
Accounts (Including
Total Demand
Deposits)
Dollar Amounts in Thousands
Deposits of:
1. Individuals, partnerships, and corporations .....
2. U.S. Government ......................................
3. States and political subdivisions in the U.S. ....
4. Commercial banks and other depository
institutions in the U.S. ................................
5. Banks in foreign countries ...........................
6. Foreign governments and official institutions
(including foreign central banks) ...................
7. Total (sum of items 1 through 6) (sum of
columns A and C must equal Schedule RC,
item 13.a) ................................................
RCON
Amount
Nontransaction
Accounts
(Column B)
Memo: Total
Demand Deposits1
(Included In
Column A)
RCON
Amount
(Column C)
Total
Nontransaction
Accounts
(Including MMDAs)
RCON
Amount
B549
B550
2202
2520
2203
2530
1.
2.
3.
B551
2213
B552
2236
4.
5.
2216
2377
6.
2385
7.
2215
2210
Memoranda
Dollar Amounts in Thousands
1. Selected components of total deposits (i.e., sum of item 7, columns A and C):
a. Total Individual Retirement Accounts (IRAs) and Keogh Plan accounts .............................
b. Total brokered deposits ...........................................................................................
c. Brokered deposits of $250,000 or less (fully insured brokered deposits)2 ............................
d. Maturity data for brokered deposits:
(1) Brokered deposits of $250,000 or less with a remaining maturity of one year or
less (included in Memorandum item 1.c above)........................................................
(2) Not applicable
(3) Brokered deposits of more than $250,000 with a remaining maturity of one year or
less (included in Memorandum item 1.b above) .......................................................
e. Preferred deposits (uninsured deposits of states and political subdivisions in the U.S.
reported in item 3 above which are secured or collateralized as required under state law)
(to be completed for the December report only) ............................................................
f. Estimated amount of deposits obtained through the use of deposit listing services
that are not brokered deposits ..................................................................................
g. Total reciprocal deposits ..........................................................................................
RCON
Amount
6835
2365
HK05
M.1.a.
M.1.b.
M.1.c.
HK06
M.1.d.(1)
K220
M.1.d.(3)
5590
M.1.e.
K223
JH83
M.1. f.
M.1.g.
1. Includes interest-bearing and noninterest-bearing demand deposits.
2. The dollar amount used as the basis for reporting in Memorandum item 1.c reflects the deposit insurance limits in effect on the report date.
03/2019
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Page 35 of 91
RC-19
Schedule RC-E—Continued
Part I—Continued
Memoranda—Continued
Dollar Amounts in Thousands
2. Components of total nontransaction accounts
(sum of Memorandum items 2.a through 2.d must equal item 7, column C above):
a. Savings deposits:
(1) Money market deposit accounts (MMDAs) ...............................................................
(2) Other savings deposits (excludes MMDAs) ..............................................................
b. Total time deposits of less than $100,000 ....................................................................
c. Total time deposits of $100,000 through $250,000 .........................................................
d. Total time deposits of more than $250,000 ...................................................................
e. Individual Retirement Accounts (IRAs) and Keogh Plan accounts of $100,000 or more
included in Memorandum items 2.c and 2.d above .........................................................
3. Maturity and repricing data for time deposits of $250,000 or less:
a. Time deposits of $250,000 or less with a remaining maturity or next repricing date of:1, 2
(1) Three months or less ..........................................................................................
(2) Over three months through 12 months ....................................................................
(3) Over one year through three years .........................................................................
(4) Over three years ................................................................................................
b. Time deposits of $250,000 or less with a REMAINING MATURITY of one year or less
(included in Memorandum items 3.a.(1) and 3.a.(2) above)3 .............................................
4. Maturity and repricing data for time deposits of more than $250,000:
a. Time deposits of more than $250,000 with a remaining maturity or next repricing date of:1, 4
(1) Three months or less ..........................................................................................
(2) Over three months through 12 months ....................................................................
(3) Over one year through three years .........................................................................
(4) Over three years ................................................................................................
b. Time deposits of more than $250,000 with a REMAINING MATURITY of one year or less
(included in Memorandum items 4.a.(1) and 4.a.(2) above)3 .............................................
5. Does your institution offer one or more consumer deposit account products, i.e., transaction
account or nontransaction savings account deposit products intended primarily for
individuals for personal, household, or family use? ............................................................
Amount
RCON
6810
0352
6648
J473
J474
M.2.a.(1)
M.2.a.(2)
M.2.b.
M.2.c.
M.2.d.
F233
M.2.e.
HK07
HK08
HK09
HK10
M.3.a.(1)
M.3.a.(2)
M.3.a.(3)
M.3.a.(4)
HK11
M.3.b.
HK12
HK13
HK14
HK15
M.4.a.(1)
M.4.a.(2)
M.4.a.(3)
M.4.a.(4)
K222
M.4.b.
RCON
Yes
No
P752
Memorandum items 6 and 7 are to be completed by institutions with $1 billion or more in total
assets5 that answered “Yes” to Memorandum item 5 above.
Dollar Amounts in Thousands RCON
6. Components of total transaction account deposits of individuals, partnerships, and corporations
(sum of Memorandum items 6.a and 6.b must be less than or equal to item 1, column A, above):
a. Total deposits in those noninterest-bearing transaction account deposit products intended
primarily for individuals for personal, household, or family use .......................................... P753
b. Total deposits in those interest-bearing transaction account deposit products intended
primarily for individuals for personal, household, or family use .......................................... P754
M.5.
Amount
M.6.a.
M.6.b.
1. Report fixed-rate time deposits by remaining maturity and floating-rate time deposits by next repricing date.
2. Sum of Memorandum items 3.a.(1) through 3.a.(4) must equal Schedule RC-E, sum of Memorandum items 2.b and 2.c.
3. Report both fixed- and floating-rate time deposits by remaining maturity. Exclude floating rate time deposits with a next repricing date
of one year or less that have a remaining maturity of over one year.
4. Sum of Memorandum items 4.a.(1) through 4.a.(4) must equal Schedule RC-E, Memorandum item 2.d.
5. The $1 billion asset-size test is based on the total assets reported on the June 30, 2019, Report of Condition.
03/2020
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RC-20
Schedule RC-E—Continued
Part I—Continued
Memoranda—Continued
Dollar Amounts in Thousands
7. Components of total nontransaction account deposits of individuals, partnerships, and corporations
(sum of Memorandum items 7.a.(1), 7.a.(2), 7.b.(1), and 7.b.(2) plus all time deposits of individuals,
partnerships, and corporations must equal item 1, column C, above):
a. Money market deposit accounts (MMDAs) of individuals, partnerships, and corporations
(sum of Memorandum items 7.a.(1) and 7.a.(2) must be less than or equal to Memorandum
item 2.a.(1) above):
(1) Total deposits in those MMDA deposit products intended primarily for individuals
for personal, household, or family use ....................................................................
(2) Deposits in all other MMDAs of individuals, partnerships, and corporations ....................
b. Other savings deposit accounts of individuals, partnerships, and corporations (sum of
Memorandum items 7.b.(1) and 7.b.(2) must be less than or equal to Memorandum item
2.a.(2) above):
(1) Total deposits in those other savings deposit account deposit products intended
primarily for individuals for personal, household, or family use.....................................
(2) Deposits in all other savings deposit accounts of individuals, partnerships, and corporations ...
RCON
Amount
P756
M.7.a.(1)
M.7.a.(2)
P757
P758
M.7.b.(1)
M.7.b.(2)
P759
Part II. Deposits in Foreign Offices (including Edge and Agreement subsidiaries and IBFs)
Items 1 through 6 are to be completed by banks with $10 billion or more in total assets.1
Dollar Amounts in Thousands
Deposits of:
1. Individuals, partnerships, and corporations (include all certified and official checks) .................
2. U.S. banks (including IBFs and foreign branches of U.S. banks) and other U.S. depository
institutions ................................................................................................................
3. Foreign banks (including U.S. branches and agencies of foreign banks, including their IBFs) .....
4. Foreign governments and official institutions (including foreign central banks).........................
5. U.S. Government and states and political subdivisions in the U.S. ........................................
6. Total (sum of items 1 through 5) (must equal Schedule RC, item 13.b) ..................................
RCFN
Amount
B553
1.
B554
2625
2.
3.
4.
5.
6.
2650
B555
2200
Memorandum
Memorandum item 1 is to be completed by all banks.
Dollar Amounts in Thousands RCFN
1. Time deposits with a remaining maturity of one year or less (included in Schedule RC, item 13.b) .. A245
Amount
M.1.
1. The $10 billion asset-size test is based on the total assets reported on the June 30, 2019, Report of Condition.
03/2020
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RC-21
Schedule RC-F—Other Assets1
Dollar Amounts in Thousands
1. Accrued interest receivable ..............................................................................................
2. Net deferred tax assets3 ...................................................................................................
3. Interest-only strips receivable (not in the form of a security)4 ....................................................
4. Equity investments without readily determinable fair values5 .....................................................
5. Life insurance assets:
a. General account life insurance assets ..............................................................................
b. Separate account life insurance assets.............................................................................
c. Hybrid account life insurance assets ................................................................................
6. All other assets (itemize and describe amounts greater than $100,000 that exceed 25 percent
of this item) ....................................................................................................................
a. Prepaid expenses ........................................................................ 2166
b. Repossessed personal property (including vehicles) ........................... 1578
c. Derivatives with a positive fair value held for purposes other than
trading ....................................................................................... C010
d. FDIC loss-sharing indemnification assets .......................................... J448
e. Computer software ....................................................................... FT33
f. Accounts receivable ..................................................................... FT34
g. Receivables from foreclosed government-guaranteed mortgage loans .... FT35
TEXT
3549
h. 3549
TEXT
3550
i. 3550
TEXT
3551
j. 3551
7. Total (sum of items 1 through 6) (must equal Schedule RC, item 11) .........................................
2
RCFD
Amount
B556
2148
1.
2.
3.
4.
HT80
1752
K201
5.a.
5.b.
5.c.
K202
K270
2168
6.
6.a.
6.b.
6.c.
6.d.
6.e.
6. f.
6.g.
6.h.
6. i.
6. j.
7.
2160
Schedule RC-G—Other Liabilities
Dollar Amounts in Thousands RCON
1. a. Interest accrued and unpaid on deposits in domestic offices6 ................................................ 3645
Amount
1.a.
RCFD
b. Other expenses accrued and unpaid (includes accrued income taxes payable).........................
2. Net deferred tax liabilities3 .................................................................................................
3. Allowance for credit losses on off-balance-sheet credit exposures7 ............................................
4. All other liabilities (itemize and describe amounts greater than $100,000 that exceed 25 percent
of this item) ....................................................................................................................
a. Accounts payable ........................................................................ 3066
b. Deferred compensation liabilities ..................................................... C011
c. Dividends declared but not yet payable............................................. 2932
d. Derivatives with a negative fair value held for purposes other than
trading ....................................................................................... C012
e. Operating lease liabilities ............................................................ LB56
TEXT
3552
f. 3552
TEXT
3553
g. 3553
TEXT
3554
h. 3554
5. Total (sum of items 1 through 4) (must equal Schedule RC, item 20) .........................................
3646
3049
B557
1.b.
2.
3.
2938
4.
4.a.
4.b.
4.c.
2930
4.d.
4.e.
4. f.
4.g.
4.h.
5.
1. Institutions that have adopted ASU 2016-13 should report asset amounts in Schedule RC-F net of any applicable allowance for credit losses.
2. Include accrued interest receivable on loans, leases, debt securities, and other interest-bearing assets. Exclude accrued interest receivable
on interest-bearing assets that is reported elsewhere on the balance sheet.
3. See discussion of deferred income taxes in Glossary entry on "income taxes."
4. Report interest-only strips receivable in the form of a security as available-for-sale securities in Schedule RC, item 2.b, or as trading assets in
Schedule RC, item 5, as appropriate.
5. Include Federal Reserve stock, Federal Home Loan Bank stock, and bankers' bank stock.
6. For savings banks, include "dividends" accrued and unpaid on deposits.
7. Institutions that have adopted ASU 2016-13 should report in Schedule RC-G, item 3, the allowance for credit losses on those off-balance
sheet credit exposures that fall within the scope of the standard.
03/2020
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Page 38 of 91
RC-22
Schedule RC-H—Selected Balance Sheet Items for Domestic Offices
To be completed only by banks with foreign offices.
Domestic Offices
Dollar Amounts in Thousands
1. and 2. Not applicable
3. Securities purchased under agreements to resell ...............................................................
4. Securities sold under agreements to repurchase1 ...............................................................
5. Other borrowed money .................................................................................................
EITHER
6. Net due from own foreign offices, Edge and agreement subsidiaries, and IBFs ........................
OR
7. Net due to own foreign offices, Edge and agreement subsidiaries, and IBFs............................
8. Total assets
(excludes net due from foreign offices, Edge and agreement subsidiaries, and IBFs).................
9. Total liabilities
(excludes net due to foreign offices, Edge and agreement subsidiaries, and IBFs) ....................
(Column A)
Amortized Cost of
Held-to-Maturity
Securities2
Dollar Amounts in Thousands
10. U.S. Treasury securities ...............................................................
11. U.S. Government agency obligations
(exclude mortgage-backed securities) .............................................
12. Securities issued by states and political subdivisions in the U.S. ...........
13. Mortgage-backed securities (MBS):
a. Mortgage pass-through securities:
(1) Issued or guaranteed by FNMA, FHLMC, or GNMA ....................
(2) Other mortgage pass-through securities ...................................
b. Other mortgage-backed securities
(include CMOs, REMICs, and stripped MBS):
(1) Issued or guaranteed by U.S. Government agencies or
sponsored agencies3 ............................................................
(2) All other mortgage-backed securities .......................................
14. Other domestic debt securities (include domestic structured financial
products and domestic asset-backed securities) ................................
15. Other foreign debt securities (include foreign structured financial
products and foreign asset-backed securities) ...................................
16. Investments in mutual funds and other equity securities with readily
determinable fair values4 ...............................................................
17. Total held-to-maturity and available-for-sale securities
(sum of items 10 through 16) .........................................................
RCON
Amount
RCON
Amount
B989
B995
3190
3.
4.
5.
2163
6.
2941
7.
2192
8.
3129
9.
(Column B)
Fair Value of
Available-for-Sale
Securities
RCON
Amount
0211
1287
10.
8492
8496
8495
8499
11.
12.
G389
G390
1709
1713
13.a.(1)
13.a.(2)
G393
1733
G394
1736
13.b.(1)
13.b.(2)
G397
G398
14.
G399
G400
15.
A511
16.
1773
17.
1754
RCON
18. Equity investments not held for trading:
a. Equity securities with readily determinable fair values5 ..................................................... JA22
b. Equity investments without readily determinable fair values .............................................. 1752
Amount
18.a.
18.b.
1. Institutions that have adopted ASU 2016-13 should report item 4 amounts net of any applicable allowance for credit losses.
2. For institutions that have adopted ASU 2016-13, allowances for credit losses should not be deducted from the amortized cost amounts reported in
items 10 through 17, column A.
3. U.S. Government agencies include, but are not limited to, such agencies as the Government National Mortgage Association (GNMA), the Federal
Deposit Insurance Corporation (FDIC), and the National Credit Union Administration (NCUA). U.S. Government-sponsored agencies include, but are
not limited to, such agencies as the Federal Home Loan Mortgage Corporation (FHLMC) and the Federal National Mortgage Association (FNMA).
4. Item 16 is to be completed only by institutions that have not adopted ASU 2016-01, which includes provisions governing the accounting
for investments in equity securities. See the instructions for further detail on ASU 2016-01.
5. Item 18.a is to be completed only by institutions that have adopted ASU 2016-01. See the instructions for further detail on ASU 2016-01.
03/2020
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Page 39 of 91
RC-23
Schedule RC-H—Continued
Dollar Amounts in Thousands
Items 19, 20, and 21 are to be completed by (1) banks that reported total trading assets of $10
million or more in any of the four preceding calendar quarters and (2) all banks meeting the FDIC's
definition of a large or highly complex institution for deposit insurance assessment purposes.
RCON
Amount
19. Total trading assets ..................................................................................................... 3545
20. Total trading liabilities................................................................................................... 3548
21. Total loans held for trading ............................................................................................ HT71
19.
20.
21.
Item 22 is to be completed by banks that: (1) have elected to report financial instruments or
servicing assets and liabilities at fair value under a fair value option with changes in fair value recognized in earnings, or (2) are required to completed Schedule RC-D, Trading Assets and Liabilities.
22. Total amount of fair value option loans held for investment and held for sale ........................... JF75
22.
Schedule RC-I—Assets and Liabilities of IBFs
To be completed only by banks with IBFs and other "foreign" offices.
Dollar Amounts in Thousands RCFN
1. Total IBF assets of the consolidated bank (component of Schedule RC, item 12) ................... 2133
2. Total IBF liabilities (component of Schedule RC, item 21) .................................................. 2898
Amount
1.
2.
09/2019
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Page 40 of 91
RC-24
Schedule RC-K—Quarterly Averages1
Dollar Amounts in Thousands
Assets
1. Interest-bearing balances due from depository institutions .........................................
2. U.S. Treasury securities and U.S. Government agency obligations2
(excluding mortgage-backed securities) .................................................................
3. Mortgage-backed securities2 ................................................................................
4. All other debt securities2 and equity securities with readily determinable fair
values not held for trading3 ..................................................................................
5. Federal funds sold and securities purchased under agreements to resell ......................
6. Loans:
a. Loans in domestic offices:
(1) Total loans ...............................................................................................
(2) Loans secured by real estate:
(a) Loans secured by 1– 4 family residential properties ......................................
(b) All other loans secured by real estate ........................................................
(3) Loans to finance agricultural production and other loans to farmers .....................
(4) Commercial and industrial loans ...................................................................
(5) Loans to individuals for household, family, and other personal expenditures:
(a) Credit cards .........................................................................................
(b) Other (includes revolving credit plans other than credit cards, automobile loans,
and other consumer loans) ......................................................................
b. Total loans in foreign offices, Edge and agreement subsidiaries, and IBFs......... RCFN
RCFD
Amount
3381
1.
B558
2.
3.
B559
B560
3365
4.
5.
RCON
3360
6.a.(1)
3465
3466
3386
3387
6.a.(2)(a)
6.a.(2)(b)
6.a.(3)
6.a.(4)
B561
6.a.(5)(a)
B562
3360
6.a.(5)(b)
6.b.
3401
7.
8.
9.
Item 7 is to be completed by (1) banks that reported total trading assets of $10 million
or more in any of the four preceding calendar quarters and (2) all banks meeting the
FDIC's definition of a large or highly complex institution for deposit insurance
assessment purposes.
7. Trading assets .......................................................................................... RCFD
8. Lease financing receivables (net of unearned income) ...................................... RCFD
9. Total assets4 ............................................................................................ RCFD
Liabilities
10. Interest-bearing transaction accounts in domestic offices (interest-bearing demand deposits,
NOW accounts, ATS accounts, and telephone and preauthorized transfer accounts) .............
11. Nontransaction accounts in domestic offices:
a. Savings deposits (includes MMDAs) ..................................................................
b. Time deposits of $250,000 or less .....................................................................
c. Time deposits of more than $250,000.................................................................
12. Interest-bearing deposits in foreign offices, Edge and agreement subsidiaries,
and IBFs ................................................................................................. RCFN
13. Federal funds purchased and securities sold under agreements to repurchase ...... RCFD
14. Other borrowed money (includes mortgage indebtedness) ................................. RCFD
3484
3368
RCON
3485
10.
B563
HK16
HK17
11.a.
11.b.
11.c.
3404
3353
12.
13.
14.
3355
1. For all items, banks have the option of reporting either (1) an average of DAILY figures for the quarter, or (2) an average of WEEKLY figures
(i.e., the Wednesday of each week of the quarter).
2. Quarterly averages for all debt securities should be based on amortized cost.
3. For institutions that have adopted ASU 2016-01, which includes provisions governing the accounting for investments in equity securities, quarterly
averages for equity securities with readily determinable fair values should be based on fair value. For institutions that have not adopted ASU 2016-01,
quarterly averages for equity securities with readily determinable fair values should be based on historical cost.
4. The quarterly average for total assets should reflect securities not held for trading as follows:
a) Debt securities at amortized cost.
b) For institutions that have adopted ASU 2016-01, equity securities with readily determinable fair values at fair value. For institutions that have not
adopted ASU 2016-01, equity securities with readily determinable fair values at the lower of cost or fair value.
c) For institutions that have adopted ASU 2016-01, equity investments without readily determinable fair values, their balance sheet carrying values
(i.e., fair value or, if elected, cost minus impairment, if any, plus or minus changes resulting from observable price changes). For institutions that
have not adopted ASU 2016-01, equity investments without readily determinable fair values at historical cost.
09/2019
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RC-25
Schedule RC-L—Derivatives and Off-Balance-Sheet Items
Please read carefully the instructions for the preparation of Schedule RC-L. Some of the amounts reported in Schedule RC-L
are regarded as volume indicators and not necessarily as measures of risk.
Dollar Amounts in Thousands
RCFD
Amount
1. Unused commitments:
a. Revolving, open-end lines secured by 1– 4 family residential properties, e.g., home-equity
lines .................................................................................................................... 3814
1.a.
Item 1.a.(1) is to be completed for the December report only.
RCON
(1) Unused commitments for reverse mortgages outstanding that are held for investment in
domestic offices ................................................................................................ HT72
1.a.(1)
RCFD
b. Credit card lines .................................................................................................... 3815
1.b.
Items 1.b.(1) and 1.b.(2) are to be completed semiannually in the June and December
reports only by banks with either $300 million or more in total assets or $300 million or more
in credit card lines1 (sum of items 1.b.(1) and 1.b.(2) must equal item 1.b).
(1) Unused consumer credit card lines .......................................................................
(2) Other unused credit card lines..............................................................................
c. Commitments to fund commercial real estate, construction, and land development loans:
(1) Secured by real estate:
(a) 1–4 family residential construction loan commitments...........................................
(b) Commercial real estate, other construction loan, and land development loan
commitments ...............................................................................................
(2) NOT secured by real estate .................................................................................
d. Securities underwriting ............................................................................................
e. Other unused commitments:
(1) Commercial and industrial loans ...........................................................................
(2) Loans to financial institutions ...............................................................................
(3) All other unused commitments .............................................................................
2. Financial standby letters of credit..................................................................................
J455
J456
1.b.(1)
1.b.(2)
F164
1.c.(1)(a)
F165
6550
1.c.(1)(b)
1.c.(2)
1.d.
3817
J457
J458
J459
3819
1.e.(1)
1.e.(2)
1.e.(3)
2.
Item 2.a is to be completed by banks with $1 billion or more in total assets.1
a. Amount of financial standby letters of credit conveyed to others....... 3820
3. Performance standby letters of credit ............................................................................ 3821
2.a.
3.
Item 3.a is to be completed by banks with $1 billion or more in total assets.1
a. Amount of performance standby letters of credit conveyed to others ..... 3822
4. Commercial and similar letters of credit.......................................................................... 3411
5. Not applicable
6. Securities lent and borrowed:
a. Securities lent (including customers' securities lent where the customer is indemnified against
loss by the reporting bank)......................................................................................... 3433
b. Securities borrowed ................................................................................................. 3432
(Column A)
Sold Protection
7. Credit derivatives:
a. Notional amounts:
(1) Credit default swaps ..........................
(2) Total return swaps .............................
(3) Credit options ...................................
(4) Other credit derivatives .......................
RCFD
Amount
3.a.
4.
6.a.
6.b.
(Column B)
Purchased Protection
RCFD
C968
C969
C970
C971
C972
C974
C973
C975
Amount
7.a.(1)
7.a.(2)
7.a.(3)
7.a.(4)
1. The asset-size tests and the $300 million credit card lines test are based on the total assets and credit card lines reported in the
June 30, 2019, Report of Condition.
03/2020
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RC-26
Schedule RC-L—Continued
(Column A)
Sold Protection
Dollar Amounts in Thousands RCFD
7. b. Gross fair values:
(1) Gross positive fair value ....................... C219
(2) Gross negative fair value ...................... C220
Amount
(Column B)
Purchased Protection
RCFD
Amount
C221
C222
7.b.(1)
7.b.(2)
7. c. Notional amounts by regulatory capital treatment:1
(1) Positions covered under the Market Risk Rule:
(a) Sold protection...............................................................................................
(b) Purchased protection ......................................................................................
(2) All other positions:
(a) Sold protection...............................................................................................
(b) Purchased protection that is recognized as a guarantee for regulatory capital
purposes ......................................................................................................
(c) Purchased protection that is not recognized as a guarantee for regulatory capital
purposes ......................................................................................................
RCFD
Amount
G401
G402
7.c.(1)(a)
7.c.(1)(b)
G403
7.c.(2)(a)
G404
7.c.(2)(b)
G405
7.c.(2)(c)
Remaining Maturity of:
(Column A)
One Year or Less
Dollar Amounts in Thousands
7. d. Notional amounts by remaining maturity:
(1) Sold credit protection:2
(a) Investment grade ...........................
(b) Subinvestment grade ......................
(2) Purchased credit protection:3
(a) Investment grade ...........................
(b) Subinvestment grade ......................
RCFD
Amount
(Column B)
Over One Year
Through Five Years
RCFD
Amount
(Column C)
Over Five Years
RCFD
Amount
G406
G409
G407
G410
G408
G411
7.d.(1)(a)
7.d.(1)(b)
G412
G415
G413
G416
G414
G417
7.d.(2)(a)
7.d.(2)(b)
RCFD
8. Spot foreign exchange contracts ................................................................................ 8765
9. All other off-balance-sheet liabilities (exclude derivatives) (itemize and describe each
component of this item over 25 percent of Schedule RC, item 27.a, "Total bank equity capital") ..... 3430
a. Not applicable
b. Commitments to purchase when-issued securities ......................
c. Standby letters of credit issued by another party
(e.g., a Federal Home Loan Bank) on the bank's behalf ...............
TEXT
d. 3555
TEXT
e. 3556
TEXT
f. 3557
10. All other off-balance-sheet assets (exclude derivatives) (itemize and
describe each component of this item over 25 percent of Schedule
RC, item 27.a, "Total bank equity capital") ....................................
a. Commitments to sell when-issued securities ..............................
TEXT
b. 5592
TEXT
c. 5593
TEXT
d. 5594
TEXT
e. 5595
Amount
8.
9.
3434
9.b.
C978
3555
3556
9.c.
9.d.
9.e.
9. f.
3557
5591
3435
5592
5593
5594
5595
10.
10.a.
10.b.
10.c.
10.d.
10.e.
1. Sum of items 7.c.(1)(a) and 7.c.(2)(a), must equal sum of items 7.a.(1) through (4), column A. Sum of items 7.c.(1)(b), 7.c.(2)(b), and 7.c.(2)(c) must
equal sum of items 7.a.(1) through (4), column B.
2. Sum of items 7.d.(1)(a) and (b), columns A through C, must equal sum of items 7.a.(1) through (4), column A.
3. Sum of items 7.d.(2)(a) and (b), columns A through C, must equal sum of items 7.a.(1) through (4), column B.
03/2015
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Page 43 of 91
RC-27
Schedule RC-L—Continued
Dollar Amounts in Thousands
Items 11.a and 11.b are to be completed semiannually in the June and December reports only.
RCFD
Amount
11. Year-to-date merchant credit card sales volume:
a. Sales for which the reporting bank is the acquiring bank .................................................... C223
b. Sales for which the reporting bank is the agent bank with risk ............................................. C224
Dollar Amounts in Thousands
Derivatives Position Indicators
12. Gross amounts (e.g.,
notional amounts) (for each
column, sum of items 12.a
through 12.e must equal
sum of items 13 and 14):
a. Futures contracts ......
b. Forward contracts .....
c. Exchange-traded
option contracts:
(1) Written options.....
(2) Purchased options..
d. Over-the-counter
option contracts:
(1) Written options.....
11.a.
11.b.
(Column A)
Interest Rate
Contracts
(Column B)
Foreign Exchange
Contracts
(Column C)
Equity Derivative
Contracts
(Column D)
Commodity and Other
Contracts
Amount
Amount
Amount
Amount
RCFD 8693
RCFD 8694
RCFD 8695
RCFD 8696
RCFD 8697
RCFD 8698
RCFD 8699
RCFD 8700
12.a.
12.b.
RCFD 8701
RCFD 8702
RCFD 8703
RCFD 8704
RCFD 8705
RCFD 8706
RCFD 8707
RCFD 8708
12.c.(1)
12.c.(2)
RCFD 8709
RCFD 8710
RCFD 8711
RCFD 8712
RCFD 8713
RCFD 8714
RCFD 8715
RCFD 8716
RCFD 3450
RCFD 3826
RCFD 8719
RCFD 8720
12.d.(1)
(2) Purchased options..
e. Swaps ....................
13. Total gross notional
amount of derivative
contracts held for trading..
14. Total gross notional
amount of derivative
contracts held for
purposes other than
trading .......................
a. Interest rate swaps
where the bank has
agreed to pay a fixed
rate ........................
12.d.(2)
12.e.
RCFD A126
RCFD A127
RCFD 8723
RCFD 8724
13.
RCFD 8725
RCFD 8726
RCFD 8727
RCFD 8728
14.
RCFD A589
14.a.
06/2018
FFIEC 031
Page 44 of 91
RC-28
Schedule RC-L—Continued
Item 16 is to be completed only by banks with total assets of $10 billion or more.1
(Column A)
Interest Rate
Contracts
Dollar Amounts in Thousands
Derivatives Position Indicators
15. Gross fair values of derivative contracts:
a. Contracts held for trading:
(1) Gross positive fair value...................................................
(2) Gross negative fair value .................................................
b. Contracts held for purposes other than trading:
(1) Gross positive fair value...................................................
(2) Gross negative fair value .................................................
(Column A)
Banks and Securities
Firms
Dollar Amounts in Thousands
16. Over-the-counter derivatives:
a. Net current credit exposure ...................
b. Fair value of collateral:
(1) Cash–U.S. dollar ............................
(2) Cash–Other currencies ....................
(3) U.S. Treasury securities...................
(4) U.S. Government agency and U.S.
Government-sponsored agency debt
securities ......................................
(5) Corporate bonds ............................
(6) Equity securities .............................
(7) All other collateral ...........................
(8) Total fair value of collateral
(sum of items 16.b.(1) through (7)) .....
RCFD
Amount
RCFD
Amount
(Column B)
Foreign Exchange
Contracts
RCFD
Amount
(Column C)
Equity Derivative
Contracts
RCFD
Amount
(Column D)
Commodity and Other
Contracts
RCFD
Amount
8733
8737
8734
8738
8735
8739
8736
8740
15.a.(1)
15.a.(2)
8741
8742
8743
8744
8745
8746
8747
8748
15.b.(1)
15.b.(2)
(Column B)
Not applicable
(Column C)
Hedge Funds
RCFD
Amount
(Column D)
Sovereign Governments
RCFD
Amount
(Column E)
Corporations and All
Other Counterparties
RCFD
Amount
G418
G420
G421
G422
16.a.
G423
G428
G433
G425
G430
G435
G426
G431
G436
G427
G432
G437
16.b.(1)
16.b.(2)
16.b.(3)
G438
G440
G441
G442
G443
G448
G453
G445
G450
G455
G446
G451
G456
G447
G452
G457
16.b.(4)
16.b.(5)
16.b.(6)
16.b.(7)
G458
G460
G461
G462
16.b.(8)
1. The $10 billion asset-size test is based on the total assets reported on the June 30, 2019, Report of Condition.
03/2020
FFIEC 031
Page 45 of 91
RC-29
Schedule RC-M—Memoranda
Dollar Amounts in Thousands
1. Extensions of credit by the reporting bank to its executive officers, directors, principal
shareholders, and their related interests as of the report date:
a. Aggregate amount of all extensions of credit to all executive officers, directors, principal
shareholders, and their related interests .....................................................................
b. Number of executive officers, directors, and principal shareholders to whom the amount of
all extensions of credit by the reporting bank (including extensions of credit to
Number
related interests) equals or exceeds the lesser of $500,000 or 5 percent of
total capital as defined for this purpose in agency regulations ................. 6165
2. Intangible assets:
a. Mortgage servicing assets .......................................................................................
(1) Estimated fair value of mortgage servicing assets .................... A590
b. Goodwill...............................................................................................................
c. All other intangible assets ........................................................................................
d. Total (sum of items 2.a, 2.b, and 2.c) (must equal Schedule RC, item 10)..........................
3. Other real estate owned:
a. Construction, land development, and other land in domestic offices..................................
b. Farmland in domestic offices ....................................................................................
c. 1–4 family residential properties in domestic offices ......................................................
d. Multifamily (5 or more) residential properties in domestic offices ......................................
e. Nonfarm nonresidential properties in domestic offices ...................................................
RCFD
6164
Amount
1.a.
1.b.
3164
3163
JF76
2143
2.a.
2.a.(1)
2.b.
2.c.
2.d.
RCON
5508
5509
5510
5511
5512
3.a.
3.b.
3.c.
3.d.
3.e.
RCFN
f. In foreign offices .................................................................................................... 5513
3.f.
RCFD
g. Total (sum of items 3.a through 3.f) (must equal Schedule RC, item 7)..............................
4. Cost of equity securities with readily determinable fair values not held for trading
(the fair value of which is reported in Schedule RC, item 2.c)1 .............................................
5. Other borrowed money:
a. Federal Home Loan Bank advances:
(1) Advances with a remaining maturity or next repricing date of:2
(a) One year or less ..........................................................................................
(b) Over one year through three years...................................................................
(c) Over three years through five years..................................................................
(d) Over five years ............................................................................................
(2) Advances with a REMAINING MATURITY of one year or less
(included in item 5.a.(1)(a) above)3 .......................................................................
(3) Structured advances (included in items 5.a.(1)(a) - (d) above)....................................
b. Other borrowings:
(1) Other borrowings with a remaining maturity or next repricing date of:4
(a) One year or less ..........................................................................................
(b) Over one year through three years...................................................................
(c) Over three years through five years..................................................................
(d) Over five years ............................................................................................
(2) Other borrowings with a REMAINING MATURITY of one year or less
(included in item 5.b.(1)(a) above)5 .......................................................................
c. Total (sum of items 5.a.(1)(a)-(d) and items 5.b.(1)(a)-(d))
(must equal Schedule RC, item 16) ...........................................................................
2150
3.g.
JA29
4.
F055
F056
F057
F058
5.a.(1)(a)
5.a.(1)(b)
5.a.(1)(c)
5.a.(1)(d)
2651
F059
5.a.(2)
5.a.(3)
F060
F061
F062
F063
5.b.(1)(a)
5.b.(1)(b)
5.b.(1)(c)
5.b.(1)(d)
B571
5.b.(2)
3190
5.c.
1. Item 4 is to be completed only by insured state banks that have adopted ASU 2016-01, which includes provisions governing the accounting for
investments in equity securities, and have been approved by the FDIC to hold grandfathered equity investments. See instructions for further detail on
ASU 2016-01.
2. Report fixed-rate advances by remaining maturity and floating-rate advances by next repricing date.
3. Report both fixed- and floating-rate advances by remaining maturity. Exclude floating-rate advances with a next repricing date of one year or less that
have a remaining maturity of over one year.
4. Report fixed-rate other borrowings by remaining maturity and floating-rate other borrowings by next repricing date.
5. Report both fixed- and floating-rate other borrowings by remaining maturity. Exclude floating-rate other borrowings with a next repricing date of one
year or less that have a remaining maturity of over one year.
06/2018
FFIEC 031
Page 46 of 91
RC-30
Schedule RC-M—Continued
Dollar Amounts in Thousands RCFD Yes
6. Does the reporting bank sell private label or third-party mutual funds and annuities? ........... B569
RCFD
No
6.
Amount
7. Assets under the reporting bank's management in proprietary mutual funds and annuities.......... B570
8. Internet website addresses and physical office trade names:
a. Uniform Resource Locator (URL) of the reporting institution’s primary Internet website (home page), if any
(Example: www.examplebank.com):
TEXT
http://
4087
7.
8.a.
b. URLs of all other public-facing Internet websites that the reporting institution uses to accept or solicit deposits from
the public, if any (Example: www.examplebank.biz):1
TE01
http://
(1)
N528
TE02
http://
(2)
N528
TE03
http://
(3)
N528
TE04
http://
(4)
N528
TE05
http://
(5)
N528
TE06
http://
(6)
N528
TE07
http://
(7)
N528
TE08
http://
(8)
N528
TE09
http://
(9)
N528
TE10
(10) N528 http://
c. Trade names other than the reporting institution’s legal title used to identify one or more of the institution’s physical
offices at which deposits are accepted or solicited from the public, if any:
TE01
(1)
N529
TE02
(2)
N529
TE03
(3)
N529
TE04
(4)
N529
TE05
(5)
N529
TE06
(6)
N529
8.b.(1)
8.b.(2)
8.b.(3)
8.b.(4)
8.b.(5)
8.b.(6)
8.b.(7)
8.b.(8)
8.b.(9)
8.b.(10)
8.c.(1)
8.c.(2)
8.c.(3)
8.c.(4)
8.c.(5)
8.c.(6)
Item 9 is to be completed annually in the December report only.
RCFD Yes
9. Do any of the bank's Internet websites have transactional capability, i.e., allow the
bank's customers to execute transactions on their accounts through the website? ............... 4088
10. Secured liabilities:
RCON
a. Amount of ''Federal funds purchased in domestic offices" that are secured
(included in Schedule RC, item 14.a) ...................................................................... F064
RCFD
b. Amount of ''Other borrowings" that are secured
(included in Schedule RC-M, items 5.b.(1)(a)-(d)) ...................................................... F065
No
9.
Amount
RCON Yes
11. Does the bank act as trustee or custodian for Individual Retirement Accounts, Health
Savings Accounts, and other similar accounts? ............................................................ G463
12. Does the bank provide custody, safekeeping, or other services involving the acceptance
of orders for the sale or purchase of securities? ............................................................ G464
10.a.
10.b.
No
11.
12.
1. Report only highest level URLs (for example, report www.examplebank.biz, but do not also report
www.examplebank.biz/checking). Report each top level domain name used (for example, report both www.examplebank.biz
and www.examplebank.net).
06/2018
FFIEC 031
Page 47 of 91
RC-31
Schedule RC-M—Continued
Dollar Amounts in Thousands
13. Assets covered by loss-sharing agreements with the FDIC:
a. Loans and leases (included in Schedule RC, items 4.a and 4.b):
(1) Loans secured by real estate in domestic offices:
(a) Construction, land development, and other land loans:
(1) 1–4 family residential construction loans...........................................
(2) Other construction loans and all land development and other land loans ......
(b) Secured by farmland ..........................................................................
(c) Secured by 1– 4 family residential properties:
(1) Revolving, open-end loans secured by 1– 4 family residential
properties and extended under lines of credit .....................................
(2) Closed-end loans secured by 1– 4 family residential properties:
(a) Secured by first liens ...............................................................
(b) Secured by junior liens .............................................................
(d) Secured by multifamily (5 or more) residential properties ...........................
(e) Secured by nonfarm nonresidential properties:
(1) Loans secured by owner-occupied nonfarm nonresidential properties .......
(2) Loans secured by other nonfarm nonresidential properties....................
(2)-(4) Not applicable
(5) All other loans and all leases .....................................................................
b. Other real estate owned (included in Schedule RC, item 7):
(1) Construction, land development, and other land in domestic offices ...................
(2) Farmland in domestic offices .....................................................................
(3) 1–4 family residential properties in domestic offices.......................................
(4) Multifamily (5 or more) residential properties in domestic offices .......................
(5) Nonfarm nonresidential properties in domestic offices ....................................
RCON
Amount
K169
K171
13.a.(1)(a)(1)
13.a.(1)(a)(2)
13.a.(1)(b)
K172
13.a.(1)(c)(1)
K173
K174
K175
13.a.(1)(c)(2)(a)
13.a.(1)(c)(2)(b)
13.a.(1)(d)
K176
K177
13.a.(1)(e)(1)
13.a.(1)(e)(2)
K170
RCFD
K183
13.a.(5)
RCON
K187
K188
K189
K190
K191
13.b.(1)
13.b.(2)
13.b.(3)
13.b.(4)
13.b.(5)
RCFN
(6) In foreign offices ..................................................................................... K260
(7) Portion of covered other real estate owned included in items 13.b.(1) through (6) RCFD
above that is protected by FDIC loss-sharing agreements ............................... K192
c. Debt securities (included in Schedule RC, items 2.a and 2.b) ................................ J461
d. Other assets (exclude FDIC loss-sharing indemnification assets) ........................... J462
13.b.(6)
13.b.(7)
13.c.
13.d.
Items 14.a and 14.b are to be completed annually in the December report only.
14. Captive insurance and reinsurance subsidiaries:
a. Total assets of captive insurance subsidiaries1 ................................................... K193
b. Total assets of captive reinsurance subsidiaries1 ................................................ K194
14.a.
14.b.
Item 15 is to be completed by institutions that are required or have elected to be treated as a Qualified Thrift Lender.
15. Qualified Thrift Lender (QTL) test:
a. Does the institution use the Home Owners' Loan Act (HOLA) QTL test or the Internal
Revenue Service Domestic Building and Loan Association (IRS DBLA) test to deterNumber
RCON
mine its QTL compliance? (for the HOLA QTL test, enter 1; for the IRS DBLA test,
L133
enter 2) ......................................................................................................
Yes
No
b. Has the institution been in compliance with the HOLA QTL test as of each month end
L135
during the quarter or the IRS DBLA test for its most recent taxable year, as applicable? ...
15.a.
15.b.
1. Report total assets before eliminating intercompany transactions between the consolidated insurance or reinsurance subsidiary and other offices or
consolidated subsidiaries of the reporting bank.
06/2020
FFIEC 031
Page 48 of 91
RC-32
Schedule RC-M—Continued
Dollar Amounts in Thousands
Item 16.a and, if appropriate, items 16.c and 16.d are to be completed semiannually in the June and
December reports only. Item 16.b is to be completed annually in the June report only.
16. International remittance transfers offered to consumers:1
a. As of the report date, did your institution offer to consumers in any state any
of the following mechanisms for sending international remittance transfers?
(1) International wire transfers ................................................................................
(2) International ACH transactions ...........................................................................
(3) Other proprietary services operated by your institution ............................................
(4) Other proprietary services operated by another party ..............................................
b. Did your institution provide more than 100 international remittance transfers in the
previous calendar year or does your institution estimate that it will provide more
than 100 international remittance transfers in the current calendar year? .........................
RCON Yes
No
N517
N518
N519
N520
16.a.(1)
16.a.(2)
16.a.(3)
16.a.(4)
N521
16.b.
Items 16.c and 16.d are to be completed by institutions that answered “Yes” to item 16.b in
the current report or, if item 16.b is not required to be completed in the current report, in
the most recent prior report in which item 16.b was required to be completed.
c. Indicate which of the mechanisms described in items 16.a.(1), (2), and (3) above is the
mechanism that your institution estimates accounted for the largest number of international
remittance transfers your institution provided during the two calendar quarters ending on
the report date. (For international wire transfers, enter 1; for international ACH transactions,
enter 2; for other proprietary services operated by your institution, enter 3. If your institution
did not provide any international remittance transfers using the mechanisms described in
RCON
items 16.a.(1), (2), and (3) above during the two calendar quarters ending on the report
date, enter 0.) ...................................................................................................... N522
d. Estimated number and dollar value of international remittance transfers provided by your
institution during the two calendar quarters ending on the report date:
(1) Estimated number of international remittance transfers ........................................... N523
Number
16.c.
16.d.(1)
Amount
(2) Estimated dollar value of international remittance transfers ...................................... N524
(3) Estimated number of international remittance transfers for which your institution
applied the temporary exception ......................................................................... N527
17. U.S. Small Business Administration Paycheck Protection Program (PPP) loans2 and the
Federal Reserve PPP Liquidity Facility (PPPLF):
a. Number of PPP loans outstanding ........................................................................ LG26
16.d.(2)
Number
16.d.(3)
17.a.
Amount
b. Outstanding balance of PPP loans ....................................................................... LG27
c. Outstanding balance of PPP loans pledged to the PPPLF........................................ LG28
d. Outstanding balance of borrowings from Federal Reserve Banks under the PPPLF
with a remaining maturity of:
(1) One year or less ............................................................................................ LL59
(2) More than one year........................................................................................ LL60
e. Quarterly average amount of PPP loans pledged to the PPPLF and excluded from
“Total assets for the leverage ratio” reported in Schedule RC͈R, Part I, item 30.......... LL57
18. Money Market Mutual Fund Liquidity Facility (MMLF):
a. Outstanding balance of assets purchased under the MMLF ..................................... LL61
b. Quarterly average amount of assets purchased under the MMLF and excluded from
“Total assets for the leverage ratio” reported in Schedule RC͈R, Part I, item 30.......... LL58
17.b.
17.c.
17.d.(1)
17.d.(2)
17.e.
18.a.
18.b.
1. Report information about international electronic transfers of funds offered to consumers in the United States that:
(a) are “remittance transfers” as defined by subpart B of Regulation E (12 CFR § 1005.30(e)), or
(b) would qualify as “remittance transfers” under subpart B of Regulation E (12 CFR § 1005.30(e)) but are excluded from that definition only because
the provider is not providing those transfers in the normal course of its business. See 12 CFR § 1005.30(f).
For purposes of this item 16, such transfers are referred to as international remittance transfers.
Exclude transfers sent by your institution as a correspondent bank for other providers. With the exception of item 16.a.(4), report
information only about transfers for which the reporting institution is the provider. For item 16.a.(4), report information about
transfers for which another party is the provider, and the reporting institution is an agent or a similar type of business partner interacting with the
consumers sending the international remittance transfers.
2. Paycheck Protection Program (PPP) covered loans as defined in section 7(a)(36) of the Small Business Act (15 U.S.C. 636(a)(36)). The PPP
09/2020
was established by Section 1102 of the 2020 Coronavirus Aid, Relief, and Economic Security Act.
FFIEC 031
Page 49 of 91
RC-33
Schedule RC-N—Past Due and Nonaccrual Loans, Leases, and Other Assets
(Column A)
Past due
30 through 89
days and still
accruing
Dollar Amounts in Thousands
1. Loans secured by real estate:
a. Construction, land development, and other
land loans in domestic offices:
(1) 1–4 family residential construction
loans .............................................
(2) Other construction loans and all land
development and other land loans .......
b. Secured by farmland in domestic offices ....
c. Secured by 1–4 family residential properties in domestic offices:
(1) Revolving, open-end loans secured by
1–4 family residential properties and
extended under lines of credit .............
(2) Closed-end loans secured by 1– 4
family residential properties:
(a) Secured by first liens ....................
(b) Secured by junior liens..................
d. Secured by multifamily (5 or more)
residential properties in domestic offices ....
e. Secured by nonfarm nonresidential
properties in domestic offices:
(1) Loans secured by owner-occupied
nonfarm nonresidential properties ........
(2) Loans secured by other nonfarm
nonresidential properties....................
f. In foreign offices ...................................
2. Loans to depository institutions and
acceptances of other banks:
a. To U.S. banks and other U.S. depository
institutions...........................................
b. To foreign banks ...................................
3. Loans to finance agricultural production and
other loans to farmers ...............................
4. Commercial and industrial loans:
a. To U.S. addressees (domicile) .................
b. To non-U.S. addressees (domicile) ...........
5. Loans to individuals for household, family,
and other personal expenditures:
a. Credit cards .........................................
b. Automobile loans ..................................
c. Other (revolving credit plans other than
credit cards, and other consumer loans) ......
6. Loans to foreign governments and
official institutions .....................................
7. All other loans .........................................
RCON
Amount
(Column B)
Past due 90
days or more
and still
accruing
RCON
Amount
(Column C)
Nonaccrual
RCON
Amount
F172
F174
F176
1.a.(1)
F173
3493
F175
3494
F177
3495
1.a.(2)
1.b.
5398
5399
5400
1.c.(1)
C236
C238
C237
C239
C229
C230
1.c.(2)(a)
1.c.(2)(b)
3499
3500
3501
1.d.
F178
F180
F182
1.e.(1)
1.e.(2)
F179
F181
F183
RCFN
RCFN
RCFN
B572
B573
B574
RCFD
RCFD
RCFD
5377
5380
5378
5381
5379
5382
2.a.
2.b.
1594
1597
1583
3.
1251
1254
1252
1255
1253
1256
4.a.
4.b.
B575
K213
B576
K214
B577
K215
5.a.
5.b.
K216
K217
K218
5.c.
5389
5390
5391
5459
5460
5461
6.
7.
1. f.
06/2012
FFIEC 031
Page 50 of 91
RC-34
Schedule RC-N—Continued
Amounts reported by loan and lease category in Schedule RC-N, items 1 through 8, include guaranteed and unguaranteed portions
of past due and nonaccrual loans and leases. Report in items 11 and 12 below certain guaranteed loans and leases that have already
been included in the amounts reported in items 1 through 8.
(Column A)
Past due
30 through 89
days and still
accruing
Dollar Amounts in Thousands
8. Lease financing receivables:
a. Leases to individuals for household,
family, and other personal expenditures
b. All other leases.................................
9. Total loans and leases (sum of items 1
through 8.b) ........................................
10. Debt securities and other assets
(exclude other real estate owned and other
repossessed assets) .............................
11. Loans and leases reported in items 1
through 8 above that are wholly or partially
guaranteed by the U.S. Government,
excluding loans and leases covered by losssharing agreements with the FDIC..............
a. Guaranteed portion of loans and
leases included in item 11 above,
excluding rebooked "GNMA loans" .......
b. Rebooked "GNMA loans" that have
been repurchased or are eligible for
repurchase included in item 11 above ......
12. Loans and leases reported in items 1
through 8 above that are covered by
loss-sharing agreements with the FDIC:
a. Loans secured by real estate in
domestic offices:
(1) Construction, land development,
and other land loans:
(a) 1–4 family residential
construction loans ....................
(b) Other construction loans and all
land development and other land
loans .....................................
(2) Secured by farmland .....................
(3) Secured by 1– 4 family residential
properties:
(a) Revolving, open-end loans secured
by 1–4 family residential properties
and extended under lines of credit..
(b) Closed-end loans secured by
1–4 family residential properties:
(1) Secured by first liens ............
(2) Secured by junior liens ..........
(4) Secured by multifamily (5 or more)
residential properties .....................
RCFD
Amount
(Column B)
Past due 90
days or more
and still
accruing
RCFD
Amount
(Column C)
Nonaccrual
RCFD
Amount
F166
F169
F167
F170
F168
F171
8.a.
8.b.
1406
1407
1403
9.
3505
3506
3507
10.
K036
K037
K038
11.
K039
K040
K041
11.a.
K042
K043
K044
11.b.
RCON
RCON
RCON
K045
K046
K047
12.a.(1)(a)
K048
K051
K049
K052
K050
K053
12.a.(1)(b)
12.a.(2)
K054
K055
K056
12.a.(3)(a)
K057
K060
K058
K061
K059
K062
12.a.(3)(b)(1)
12.a.(3)(b)(2)
K063
K064
K065
12.a.(4)
03/2017
FFIEC 031
Page 51 of 91
RC-35
Schedule RC-N—Continued
(Column A)
Past due
30 through 89
days and still
accruing
Dollar Amounts in Thousands
12. a. (5) Secured by nonfarm nonresidential
properties:
(a) Loans secured by owner-occupied
nonfarm nonresidential properties ....
(b) Loans secured by other nonfarm
nonresidential properties..............
b.- d. Not applicable
e. All other loans and all leases .................
f. Portion of covered loans and leases
included in items 12.a through 12.e
above that is protected by FDIC losssharing agreements.............................
RCON
K066
Amount
(Column B)
Past due 90
days or more
and still
accruing
RCON
K067
Amount
(Column C)
Nonaccrual
RCON
Amount
K068
12.a.(5)(a)
12.a.(5)(b)
K069
K070
K071
RCFD
RCFD
RCFD
K087
K088
K089
12.e.
K102
K103
K104
12. f.
06/2017
FFIEC 031
Page 52 of 91
RC-36
Schedule RC-N—Continued
Memoranda
(Column A)
Past due
30 through 89
days and still
accruing
Dollar Amounts in Thousands
1. Loans restructured in troubled debt
restructurings included in Schedule
RC-N, items 1 through 7, above (and not
reported in Schedule RC-C, Part I,
Memorandum item 1):
a. Construction, land development, and
other land loans in domestic offices:
(1) 1–4 family residential construction loans ....
(2) Other construction loans and all
land development and other land loans ....
b. Loans secured by 1– 4 family
residential properties in domestic offices .....
c. Secured by multifamily (5 or more)
residential properties in domestic offices ......
d. Secured by nonfarm nonresidential
properties in domestic offices:
(1) Loans secured by owner-occupied
nonfarm nonresidential properties ......
(2) Loans secured by other nonfarm
nonresidential properties ..................
e. Commercial and industrial loans:
(1) To U.S. addressees (domicile) ..........
(2) To non-U.S. addressees (domicile) .....
f. All other loans (include loans to
individuals for household, family, and
other personal expenditures) .................
Itemize loan categories included in
Memorandum item 1.f, above that exceed 10
percent of total loans restructured in troubled
debt restructurings that are past due 30 days
or more or in nonaccrual status (sum of
Memorandum items 1.a through 1.f, columns
A through C):
(1) Loans secured by farmland in
domestic offices .............................
(2) Not applicable
(3) Loans to finance agricultural
production and other loans to
farmers.........................................
(4) Loans to individuals for household,
family, and other personal
expenditures:
(a) Credit cards ..............................
(b) Automobile loans .......................
(c) Other (includes revolving credit plans
other than credit cards, and other
consumer loans)..........................
RCON
Amount
(Column B)
Past due 90
days or more
and still
accruing
RCON
Amount
(Column C)
Nonaccrual
RCON
Amount
K105
K106
K107
M.1.a.(1)
K108
K109
K110
M.1.a.(2)
F661
F662
F663
M.1.b.
K111
K112
K113
M.1.c.
K114
K115
K116
M.1.d.(1)
M.1.d.(2)
K117
K118
K119
RCFD
RCFD
RCFD
K120
K123
K121
K124
K122
K125
M.1.e.(1)
M.1.e.(2)
K126
K127
K128
M.1. f.
RCON
RCON
RCON
K130
K131
K132
RCFD
RCFD
RCFD
K138
K139
K140
M.1. f.(3)
K274
K275
K276
K277
K278
K279
M.1. f.(4)(a)
M.1. f.(4)(b)
K280
K281
K282
M.1. f.(4)(c)
M.1. f.(1)
06/2020
FFIEC 031
Page 53 of 91
RC-37
Schedule RC-N—Continued
Memoranda—Continued
(Column A)
Past due
30 through 89
days and still
accruing
Dollar Amounts in Thousands RCFD
1. g. Total loans restructured in troubled debt
restructurings included in Schedule
RC-N, items 1 through 7, above (sum of
Memorandum items 1.a.(1) through 1.f)1 ..... HK26
2. Loans to finance commercial real estate,
construction, and land development activities
(not secured by real estate) included in
Schedule RC-N, items 4 and 7, above .......... 6558
3. Loans secured by real estate to non-U.S.
addressees (domicile) (included in Schedule
RC-N, item 1, above) ................................ 1248
4. Not applicable
5. Loans and leases held for sale (included in
Schedule RC-N, items 1 through 8, above) .... C240
Amount
(Column B)
Past due 90
days or more
and still
accruing
RCFD
RCFD
Amount
3529
Amount
HK28
M.1.g.
6559
6560
M.2.
1249
1250
M.3.
C241
C226
M.5.
(Column B)
Past due 90
days or more
RCFD
Amount
3530
Memorandum items 7, 8, 9.a, and 9.b are to be completed semiannually in the June and
December reports only.
7. Additions to nonaccrual assets during the previous six months ..........................................
8. Nonaccrual assets sold during the previous six months ....................................................
Dollar Amounts in Thousands
9. Purchased credit-impaired loans accounted for
in accordance with FASB ASC 310-30 (former
AICPA Statement of Position 03-3):2
a. Outstanding balance..............................
b. Amount included in Schedule RC-N, items 1
through 7, above ...................................
RCFD
HK27
(Column A)
Past due
30 through 89 days
Dollar Amounts in Thousands
6. Derivative contracts:
Fair value of amounts carried as assets ........
Amount
(Column C)
Nonaccrual
M.6.
RCFD
Amount
C410
C411
M.7.
M.8.
(Column A)
Past due
30 through 89
days and still
accruing
Amount
RCFD
(Column B)
Past due 90
days or more
and still
accruing
Amount
RCFD
(Column C)
Nonaccrual
RCFD
L183
L184
L185
M.9.a.
L186
L187
L188
M.9.b.
Amount
1. Exclude amounts reported in Memorandum items 1.f.(1) through 1.f.(4) when calculating the total in Memorandum item 1.g.
2. Memorandum items 9.a and 9.b should be completed only by institutions that have not yet adopted ASU 2016-13.
03/2020
FFIEC 031
Page 54 of 91
RC-38
Schedule RC-O—Other Data for Deposit Insurance Assessments
All FDIC-insured depository institutions must complete items 1 through 9, 10, and 11, Memorandum item 1, and, if applicable, item 9.a,
Memorandum items 2 through 4 and 6 through 18 each quarter. Unless otherwise indicated, complete items 1 through 11 and
Memorandum items 1 through 4 on an “unconsolidated single FDIC certificate number basis” (see instructions) and
complete Memorandum items 6 through 18 on a fully consolidated basis.
Dollar Amounts in Thousands RCFD
1. Total deposit liabilities before exclusions (gross) as defined in Section 3(l) of the Federal
Deposit Insurance Act and FDIC regulations ........................................................................ F236
2. Total allowable exclusions, including interest accrued and unpaid on allowable exclusions
(including foreign deposits)............................................................................................... F237
RCFN
3. Total foreign deposits, including interest accrued and unpaid thereon
(included in item 2 above) ................................................................................................ F234
Amount
1.
2.
3.
RCFD
4. Average consolidated total assets for the calendar quarter......................................................
Number
a. Averaging method used
(for daily averaging, enter 1, for weekly averaging, enter 2) .................. K653
K652
4.
4.a.
Amount
5. Average tangible equity for the calendar quarter1 ..................................................................
6. Holdings of long-term unsecured debt issued by other FDIC-insured depository
institutions ....................................................................................................................
7. Unsecured "Other borrowings" with a remaining maturity of (sum of items 7.a through 7.d must be
less than or equal to Schedule RC-M, items 5.b.(1)(a)-(d) minus item 10.b):
a. One year or less .........................................................................................................
b. Over one year through three years .................................................................................
c. Over three years through five years ................................................................................
d. Over five years ...........................................................................................................
8. Subordinated notes and debentures with a remaining maturity of
(sum of items 8.a through 8.d must equal Schedule RC, item 19):
a. One year or less .........................................................................................................
b. Over one year through three years .................................................................................
c. Over three years through five years ................................................................................
d. Over five years ...........................................................................................................
K654
5.
K655
6.
G465
G466
7.a.
7.b.
7.c.
7.d.
G467
G468
G469
G470
8.a.
8.b.
8.c.
8.d.
G471
G472
RCON
9. Brokered reciprocal deposits (included in Schedule RC-E, Part I, Memorandum item 1.b) ............. G803
9.
Item 9.a is to be completed on a fully consolidated basis by all institutions that own another insured
depository institution.
a. Fully consolidated brokered reciprocal deposits.................................................................
10. Banker's bank certification:
Does the reporting institution meet both the statutory definition of a banker's bank and the
business conduct test set forth in FDIC regulations? ..............................................................
L190
RCFD
9.a.
Yes
10.
If the answer to item 10 is "YES," complete items 10.a and 10.b.
Amount
a. Banker's bank deduction ..............................................................................................
b. Banker's bank deduction limit ........................................................................................
11. Custodial bank certification:
Does the reporting institution meet the definition of a custodial bank set forth in FDIC
regulations? ..................................................................................................................
If the answer to item 11 is "YES," complete items 11.a and 11.b.
No
K656
K657
Yes
No
K659
2
a. Custodial bank deduction .............................................................................................
b. Custodial bank deduction limit .......................................................................................
10.a.
10.b.
K658
11.
Amount
K660
K661
11.a.
11.b.
1. See instructions for averaging methods. For deposit insurance assessment purposes, tangible equity is defined as Tier 1 capital as set forth in the
banking agencies' regulatory capital standards and reported in Schedule RC-R, Part I, item 26, except as described in the instructions.
2. If the amount reported in item 11.b is zero, item 11.a may be left blank.
03/2020
FFIEC 031
Page 55 of 91
RC-39
Schedule RC-O—Continued
Memoranda
Dollar Amounts in Thousands RCON
1. Total deposit liabilities of the bank, including related interest accrued and unpaid, less
allowable exclusions, including related interest accrued and unpaid (sum of Memorandum
items 1.a.(1), 1.b.(1), 1.c.(1), and 1.d.(1) must equal Schedule RC-O, item 1 less item 2):
a. Deposit accounts (excluding retirement accounts) of $250,000 or less:1
(1) Amount of deposit accounts (excluding retirement accounts) of $250,000 or less............ F049
Number
(2) Number of deposit accounts (excluding retirement accounts)
of $250,000 or less .............................................................. F050
b. Deposit accounts (excluding retirement accounts) of more than $250,000:1
(1) Amount of deposit accounts (excluding retirement accounts) of more than $250,000 ....... F051
Number
(2) Number of deposit accounts (excluding retirement accounts)
of more than $250,000 ......................................................... F052
c. Retirement deposit accounts of $250,000 or less:1
(1) Amount of retirement deposit accounts of $250,000 or less ....................................... F045
Amount
M.1.a.(1)
M.1.a.(2)
M.1.b.(1)
M.1.b.(2)
M.1.c.(1)
Number
(2) Number of retirement deposit accounts of $250,000 or less.......... F046
d. Retirement deposit accounts of more than $250,000:1
(1) Amount of retirement deposit accounts of more than $250,000 .................................. F047
M.1.c.(2)
M.1.d.(1)
Number
(2) Number of retirement deposit accounts of more than $250,000 .... F048
M.1.d.(2)
Memorandum item 2 is to be completed by banks with $1 billion or more in total assets.2
2. Estimated amount of uninsured deposits in domestic offices of the bank and in insured
branches in Puerto Rico and U.S. territories and possessions, including related interest
accrued and unpaid (see instructions)3 .......................................................................... 5597
3. Has the reporting institution been consolidated with a parent bank or savings association
in that parent bank's or parent savings association's Call Report?
If so, report the legal title and FDIC Certificate Number of the parent bank or parent savings
RCON
association:
TEXT
A545
A545
M.2.
FDIC Cert. No.
M.3.
RCFN
4. Dually payable deposits in the reporting institution's foreign branches .................................. GW43
M.4.
5. Not applicable
1. The dollar amounts used as the basis for reporting in Memorandum items 1.a through 1.d reflect the deposit insurance limits in effect on the report date.
2. The $1 billion asset-size test is based on the total assets reported on the June 30, 2019, Report of Condition.
3. Uninsured deposits should be estimated based on the deposit insurance limits set forth in Memorandum items 1.a through 1.d.
03/2020
FFIEC 031
Page 56 of 91
RC-40
Schedule RC-O—Continued
Amounts reported in Memorandum items 6 through 9, 14, and 15 will not be made available to the public on an
individual institution basis.
Memoranda—Continued
Dollar Amounts in Thousands
Memorandum items 6 through 12 are to be completed by "large institutions" and "highly complex
institutions" as defined in FDIC regulations.
6. Criticized and classified items:
a. Special mention ......................................................................................................
b. Substandard ..........................................................................................................
c. Doubtful ................................................................................................................
d. Loss .....................................................................................................................
7. “Nontraditional 1– 4 family residential mortgage loans” as defined for assessment purposes
only in FDIC regulations:
a. Nontraditional 1 -4 family residential mortgage loans.......................................................
b. Securitizations of nontraditional 1 -4 family residential mortgage loans ...............................
8. “Higher-risk consumer loans” as defined for assessment purposes only in FDIC regulations:
a. Higher-risk consumer loans ......................................................................................
b. Securitizations of higher-risk consumer loans................................................................
9. “Higher-risk commercial and industrial loans and securities” as defined for assessment
purposes only in FDIC regulations:
a. Higher-risk commercial and industrial loans and securities ...............................................
b. Securitizations of higher-risk commercial and industrial loans and securities ........................
RCFD
Amount
K665
K666
M.6.a.
M.6.b.
M.6.c.
M.6.d.
N025
N026
M.7.a.
M.7.b.
N027
N028
M.8.a.
M.8.b.
N029
N030
M.9.a.
M.9.b.
10. Commitments to fund construction, land development, and other land loans secured by real
estate for the consolidated bank:
a. Total unfunded commitments .....................................................................................
K676
M.10.a.
b. Portion of unfunded commitments guaranteed or insured by the U.S. government
(including the FDIC) .................................................................................................
K663
K664
K677
M.10.b.
11. Amount of other real estate owned recoverable from the U.S. government under guarantee or
insurance provisions (excluding FDIC loss-sharing agreements) ..........................................
K669
M.11.
12. Nonbrokered time deposits of more than $250,000 in domestic offices (included in Schedule
RC-E, Part I, Memorandum item 2.d)..............................................................................
RCON
K678
M.12.
Memorandum item 13.a is to be completed by "large institutions" and "highly complex institutions"
as defined in FDIC regulations. Memorandum items 13.b through 13.h are to be completed by
"large institutions" only.
13. Portion of funded loans and securities in domestic and foreign offices guaranteed or insured by
the U.S. government (including FDIC loss-sharing agreements):
a. Construction, land development, and other land loans secured by real estate......................
b. Loans secured by multifamily residential and nonfarm nonresidential properties...................
c. Closed-end loans secured by first liens on 1– 4 family residential properties ........................
d. Closed-end loans secured by junior liens on 1– 4 family residential properties and
revolving, open-end loans secured by 1– 4 family residential properties and extended
under lines of credit .................................................................................................
e. Commercial and industrial loans ................................................................................
f. Credit card loans to individuals for household, family, and other personal expenditures ...............
g. All other loans to individuals for household, family, and other personal expenditures.............
h. Non-agency residential mortgage-backed securities .......................................................
RCFD
N177
N178
N179
N180
N181
N182
N183
M963
M.13.a.
M.13.b.
M.13.c.
M.13.d.
M.13.e.
M.13.f.
M.13.g.
M.13.h.
Memorandum items 14 and 15 are to be completed by "highly complex institutions" as defined in
FDIC regulations.
14. Amount of the institution's largest counterparty exposure....................................................
15. Total amount of the institution's 20 largest counterparty exposures .......................................
K673
K674
M.14.
M.15.
03/2014
FFIEC 031
Page 57 of 91
RC-41
Schedule RC-O—Continued
Memoranda—Continued
Dollar Amounts in Thousands
RCFD
Amount
Memorandum item 16 is to be completed by “large institutions” and “highly complex institutions” as
defined in FDIC regulations.
16. Portion of loans restructured in troubled debt restructurings that are in compliance with their
modified terms and are guaranteed or insured by the U.S. government (including the FDIC)
(included in Schedule RC-C, Part I, Memorandum item 1) ..................................................
L189
M.16.
L194
M.17.a.
L195
L196
M.17.b.
M.17.c.
Memorandum item 17 is to be completed on a fully consolidated basis by those “large institutions”
and “highly complex institutions” as defined in FDIC regulations that own another insured
depository institution.
17. Selected fully consolidated data for deposit insurance assessment purposes:
a. Total deposit liabilities before exclusions (gross) as defined in Section 3(l) of the Federal
Deposit Insurance Act and FDIC regulations.................................................................
b. Total allowable exclusions, including interest accrued and unpaid on allowable exclusions
(including foreign deposits).........................................................................................
c. Unsecured “Other borrowings” with a remaining maturity of one year or less .......................
d. Estimated amount of uninsured deposits in domestic offices of the institution and in insured
branches in Puerto Rico and U.S. territories and possessions, including related interest
accrued and unpaid ................................................................................................
RCON
L197
M.17.d.
06/2012
FFIEC 031
Page 58 of 91
RC-42
Schedule RC-O—Continued
Memorandum item 18 is to be completed by “large institutions” and “highly complex institutions” as defined in FDIC regulations.
Amounts reported in Memorandum item 18 will not be made available to the public on an individual institution basis.
Two-Year Probability of Default (PD)
Dollar Amounts in Thousands
18. Outstanding balance of 1–4 family
residential mortgage loans, consumer
loans, and consumer leases by twoyear probability of default:
a. “Nontraditional 1– 4 family
residential mortgage loans” as
defined for assessment purposes
only in FDIC regulations ..............
b. Closed-end loans secured by
first liens on 1– 4 family
residential properties ..................
c. Closed-end loans secured by
junior liens on 1– 4 family
residential properties ..................
d. Revolving, open-end loans secured by
1–4 family residential properties and
extended under lines of credit ..........
e. Credit cards ..............................
(Column A)
(Column B)
(Column C)
(Column D)
(Column E)
(Column F)
(Column G)
(Column H)
1%
1.01– 4%
4.01–7%
7.01–10%
10.01–14%
14.01–16%
16.01–18%
18.01–20%
Amount
Amount
Amount
Amount
Amount
Amount
Amount
Amount
RCFD M964
RCFD M965
RCFD M966
RCFD M967
RCFD M968
RCFD M969
RCFD M970
RCFD M971
M.18.a.
RCFD M979
RCFD M980
RCFD M981
RCFD M982
RCFD M983
RCFD M984
RCFD M985
RCFD M986
M.18.b.
RCFD M994
RCFD M995
RCFD M996
RCFD M997
RCFD M998
RCFD M999
RCFD N001
RCFD N002
M.18.c.
RCFD N010
RCFD N011
RCFD N012
RCFD N013
RCFD N014
RCFD N015
RCFD N016
RCFD N017
RCFD N040
RCFD N041
RCFD N042
RCFD N043
RCFD N044
RCFD N045
RCFD N046
RCFD N047
RCFD N055
RCFD N056
RCFD N057
RCFD N058
RCFD N059
RCFD N060
RCFD N061
RCFD N062
RCFD N070
RCFD N071
RCFD N072
RCFD N073
RCFD N074
RCFD N075
RCFD N076
RCFD N077
M.18.d.
M.18.e.
M.18.f.
f. Automobile loans .......................
g. Student loans ............................
h. Other consumer loans and
revolving credit plans other
than credit cards ........................
M.18.g.
RCFD N085
RCFD N086
RCFD N087
RCFD N088
RCFD N089
RCFD N090
RCFD N091
RCFD N092
RCFD N100
RCFD N101
RCFD N102
RCFD N103
RCFD N104
RCFD N105
RCFD N106
RCFD N107
RCFD N115
RCFD N116
RCFD N117
RCFD N118
RCFD N119
RCFD N120
RCFD N121
RCFD N122
M.18.h.
M.18.i.
i. Consumer leases .......................
j. Total........................................
M.18.j.
03/2014
FFIEC 031
Page 59 of 91
RC-43
Schedule RC-O—Continued
Memorandum item 18 is to be completed by “large institutions” and “highly complex institutions” as defined in FDIC regulations.
Amounts reported in Memorandum item 18 will not be made available to the public on an individual institution basis.
(Column I)
(Column J)
(Column K)
(Column L)
(Column M)
20.01–22%
22.01–26%
26.01–30%
> 30%
Unscoreable
Total
(Column O)
PDs Were
Derived
Using1
Amount
Amount
Amount
Amount
Amount
Amount
Number
RCFD M972
RCFD M973
RCFD M974
RCFD M975
RCFD M976
RCFD M977
RCFD M978
Two-Year Probability of Default (PD)
Dollar Amounts in Thousands
18. Outstanding balance of 1–4 family
residential mortgage loans, consumer
loans, and consumer leases by twoyear probability of default:
a. “Nontraditional 1– 4 family
residential mortgage loans” as
defined for assessment purposes
only in FDIC regulations ....................................
b. Closed-end loans secured by
first liens on 1– 4 family
residential properties ........................................
c. Closed-end loans secured by
junior liens on 1– 4 family
residential properties ........................................
d. Revolving, open-end loans secured by
1–4 family residential properties and
extended under lines of credit ................................
(Column N)
M.18.a.
RCFD M987
RCFD M988
RCFD M989
RCFD M990
RCFD M991
RCFD M992
RCFD M993
M.18.b.
RCFD N003
RCFD N004
RCFD N005
RCFD N006
RCFD N007
RCFD N008
RCFD N009
M.18.c.
RCFD N018
RCFD N019
RCFD N020
RCFD N021
RCFD N022
RCFD N023
RCFD N024
RCFD N048
RCFD N049
RCFD N050
RCFD N051
RCFD N052
RCFD N053
RCFD N054
RCFD N063
RCFD N064
RCFD N065
RCFD N066
RCFD N067
RCFD N068
RCFD N069
RCFD N078
RCFD N079
RCFD N080
RCFD N081
RCFD N082
RCFD N083
RCFD N084
M.18.d.
e. Credit cards ....................................................
M.18.e.
f. Automobile loans .............................................
g. Student loans ..................................................
h. Other consumer loans and
revolving credit plans other
than credit cards ..............................................
M.18.f.
M.18.g.
RCFD N093
RCFD N094
RCFD N095
RCFD N096
RCFD N097
RCFD N098
RCFD N099
RCFD N108
RCFD N109
RCFD N110
RCFD N111
RCFD N112
RCFD N113
RCFD N114
RCFD N123
RCFD N124
RCFD N125
RCFD N126
RCFD N127
RCFD N128
M.18.h.
M.18.i.
i. Consumer leases .............................................
j. Total..............................................................
1. For PDs derived using scores and default rate mappings provided by a third-party vendor, enter 1; for PDs derived using an internal approach, enter 2;
for PDs derived using third-party vendor mappings for some loans within a product type and an internal approach for other loans within the same product type, enter 3.
If the total reported in Column N for a product type is zero, enter 0.
M.18.j.
03/2014
FFIEC 031
Page 60 of 91
RC-44
Schedule RC-P—1–4 Family Residential Mortgage Banking Activities
in Domestic Offices
Schedule RC-P is to be completed by banks at which either 1– 4 family residential mortgage loan originations and purchases
for resale1 from all sources, loan sales, or quarter-end loans held for sale or trading in domestic offices exceed $10 million for
two consecutive quarters.
Dollar Amounts in Thousands
1. Retail originations during the quarter of 1– 4 family residential mortgage loans for sale1 . . . . . . . . . . . . . .
2. Wholesale originations and purchases during the quarter of 1– 4 family residential mortgage
loans for sale1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
3. 1–4 family residential mortgage loans sold during the quarter ...............................................
4. 1–4 family residential mortgage loans held for sale or trading at quarter-end
(included in Schedule RC, items 4.a and 5) .......................................................................
5. Noninterest income for the quarter from the sale, securitization, and servicing of 1– 4 family
residential mortgage loans (included in Schedule RI, items 5.c, 5.f, 5.g, and 5.i)........................
RCON
Amount
HT81
1.
HT82
FT04
2.
3.
FT05
RIAD
HT85
4.
5.
RCON
6. Repurchases and indemnifications of 1– 4 family residential mortgage loans during the quarter.... HT86
7. Representation and warranty reserves for 1– 4 family residential mortgage loans sold:
a. For representations and warranties made to U.S. government agencies and
government-sponsored agencies ................................................................................. L191
b. For representations and warranties made to other parties ................................................. L192
c. Total representation and warranty reserves (sum of items 7.a and 7.b) ................................ M288
6.
7.a.
7.b.
7.c.
1. Exclude originations and purchases of 1– 4 family residential mortgage loans that are held for investment.
03/2019
FFIEC 031
Page 61 of 91
RC-45
Schedule RC-Q—Assets and Liabilities Measured at Fair Value on a Recurring Basis
Schedule RC-Q is to be completed by banks that:
(1) Have elected to report financial instruments or servicing assets and liabilities at fair value under a fair value option with changes in fair value recognized in earnings, or
(2) Are required to complete Schedule RC-D, Trading Assets and Liabilities.
(Column A)
Total Fair Value
Reported on
Schedule RC
Dollar Amounts in Thousands
Assets
1. Available-for-sale debt securities and equity
securities with readily determinable fair values
not held for trading1 .....................................
2. Federal funds sold and securities purchased
under agreements to resell .........................
3. Loans and leases held for sale ....................
4. Loans and leases held for investment ...........
5. Trading assets:
a. Derivative assets ..................................
b. Other trading assets ..............................
(1) Nontrading securities at fair value
with changes in fair value reported in
current earnings (included in
Schedule RC-Q, item 5.b above) .........
6. All other assets ........................................
7. Total assets measured at fair value on a
recurring basis (sum of items 1 through 5.b
plus item 6) .............................................
RCFD
Amount
(Column B)
LESS: Amounts Netted
in the Determination of
Total Fair Value
RCFD
Amount
(Column C)
Level 1 Fair Value
Measurements
RCFD
Amount
(Column D)
Level 2 Fair Value
Measurements
RCFD
Amount
(Column E)
Level 3 Fair Value
Measurements
RCFD
Amount
JA36
G474
G475
G476
G477
1.
G478
G483
G488
G479
G484
G489
G480
G485
G490
G481
G486
G491
G482
G487
G492
2.
3.
4.
3543
G497
G493
G498
G494
G499
G495
G500
G496
G501
5.a.
5.b.
F240
G391
F684
G392
F692
G395
F241
G396
F242
G804
5.b.(1)
6.
G502
G503
G504
G505
G506
7.
1. For institutions that have adopted ASU 2016-01, which includes provisions governing the accounting for investments in equity securities, the amount reported in item 1, column A, must equal
the sum of Schedule RC, items 2.b and 2.c. For institutions that have not adopted ASU 2016-01, the amount reported in item 1, column A, must equal Schedule RC, item 2.b.
06/2018
FFIEC 031
Page 62 of 91
RC-46
Schedule RC-Q—Continued
(Column A)
Total Fair Value
Reported on
Schedule RC
Dollar Amounts in Thousands
Liabilities
8. Deposits ..................................................
9. Federal funds purchased and securities sold
under agreements to repurchase ..................
10. Trading liabilities:
a. Derivative liabilities.................................
b. Other trading liabilities ............................
11. Other borrowed money ...............................
12. Subordinated notes and debentures ..............
13. All other liabilities ......................................
14. Total liabilities measured at fair value on a
recurring basis (sum of items 8 through 13) ....
Memoranda
1. All other assets (itemize and describe
amounts included in Schedule RC-Q, item 6,
that are greater than $100,000 and exceed
25 percent of item 6):
a. Mortgage servicing assets .........................
b. Nontrading derivative assets ......................
TEXT
c. G546
TEXT
d. G551
TEXT
e. G556
TEXT
f. G561
2. All other liabilities (itemize and describe
amounts included in Schedule RC-Q,
item 13, that are greater than $100,000 and
exceed 25 percent of item 13):
a. Loan commitments
(not accounted for as derivatives) ...............
b. Nontrading derivative liabilities ...................
TEXT
c. G571
TEXT
d. G576
TEXT
e. G581
TEXT
f. G586
RCFD
Amount
(Column B)
LESS: Amounts Netted
in the Determination of
Total Fair Value
RCFD
Amount
(Column C)
Level 1 Fair Value
Measurements
RCFD
Amount
(Column D)
Level 2 Fair Value
Measurements
RCFD
Amount
(Column E)
Level 3 Fair Value
Measurements
RCFD
Amount
F252
F686
F694
F253
F254
8.
G507
G508
G509
G510
G511
9.
3547
G512
G513
G514
G515
G516
G521
G526
G517
G522
G527
G518
G523
G528
G519
G524
G529
G520
G525
G530
G805
G806
G807
G808
G809
10.a.
10.b.
11.
12.
13.
G531
G532
G533
G534
G535
14.
G536
G541
G537
G542
G538
G543
G539
G544
G540
G545
G546
G547
G548
G549
G550
G551
G556
G552
G557
G553
G558
G554
G559
G555
G560
G561
G562
G563
G564
G565
M.1.a.
M.1.b.
M.1.c.
M.1.d.
M.1.e.
M.1. f.
F261
F689
F697
F262
F263
G566
G571
G567
G572
G568
G573
G569
G574
G570
G575
G576
G577
G578
G579
G580
G581
G586
G582
G587
G583
G588
G584
G589
G585
G590
M.2.a.
M.2.b.
M.2.c.
M.2.d.
M.2.e.
M.2. f.
03/2018
FFIEC 031
Page 63 of 91
RC-47
Schedule RC-Q—Continued
Memoranda—Continued
Consolidated Bank
Dollar Amounts in Thousands
3. Loans measured at fair value (included in Schedule RC-C, Part I, items 1 through 9):
a. Loans secured by real estate:
(1) Secured by 1–4 family residential properties ......................................................
(2) All other loans secured by real estate ................................................................
b. Commercial and industrial loans ...........................................................................
c. Loans to individuals for household, family, and other personal expenditures
(i.e., consumer loans) (includes purchased paper): ...................................................
d. Other loans .....................................................................................................
4. Unpaid principal balance of loans measured at fair value (reported in Schedule RC-Q,
Memorandum item 3):
a. Loans secured by real estate:
(1) Secured by 1–4 family residential properties ......................................................
(2) All other loans secured by real estate ................................................................
b. Commercial and industrial loans ...........................................................................
c. Loans to individuals for household, family, and other personal expenditures
(i.e., consumer loans) (includes purchased paper): ...................................................
d. Other loans .....................................................................................................
RCFD
HT87
Amount
HT88
F585
M.3.a.(1)
M.3.a.(2)
M.3.b.
HT89
F589
M.3.c.
M.3.d.
HT91
HT92
F597
M.4.a.(1)
M.4.a.(2)
M.4.b.
HT93
F601
M.4.c.
M.4.d.
06/2018
FFIEC 031
Page 64 of 91
RC-48
Schedule RC-R—Regulatory Capital
Part I. Regulatory Capital Components and Ratios
Part I is to be completed on a consolidated basis.
Dollar Amounts in Thousands
RCFA
Amount
Common Equity Tier 1 Capital
1. Common stock plus related surplus, net of treasury stock and unearned employee
stock ownership plan (ESOP) shares................................................................................ P742
2. Retained earnings1 ....................................................................................................... KW00
1.
2.
a. To be completed only by institutions that have adopted ASU 2016-13:
Does your institution have a CECL transition election in effect as of the quarter-end report date?
RCOA
(enter "0" for No; enter "1" for Yes with a 3-year CECL transition election;
enter "2" for Yes with a 5-year 2020 CECL transition election.)..................................................... JJ29
RCFA
Amount
3. Accumulated other comprehensive income (AOCI) .............................................................. B530
a. AOCI opt-out election (enter “1” for Yes; enter “0” for No.)
(Advanced approaches institutions must enter “0” for No.) ........................................................
RCFA
3.
0=No RCOA
1=Yes P838
3.a.
Amount
4. Common equity tier 1 minority interest includable in common equity tier 1 capital ...................... P839
5. Common equity tier 1 capital before adjustments and deductions (sum of items 1 through 4) ....... P840
Common Equity Tier 1 Capital: Adjustments and Deductions
6. LESS: Goodwill net of associated deferred tax liabilities (DTLs) .............................................
7. LESS: Intangible assets (other than goodwill and mortgage servicing assets (MSAs)), net of
associated DTLs ..........................................................................................................
8. LESS: Deferred tax assets (DTAs) that arise from net operating loss and tax credit
carryforwards, net of any related valuation allowances and net of DTLs ...................................
9. AOCI-related adjustments (if entered “1” for Yes in item 3.a, complete only items 9.a through
9.e; if entered “0” for No in item 3.a, complete only item 9.f):
a. LESS: Net unrealized gains (losses) on available-for-sale securities (if a gain, report as a
positive value; if a loss, report as a negative value)2 ........................................................
b. LESS: Net unrealized loss on available-for-sale preferred stock classified as an equity
security under GAAP and available-for-sale equity exposures (report loss as a positive value)3
c. LESS: Accumulated net gains (losses) on cash flow hedges (if a gain, report as a positive
value; if a loss, report as a negative value) ....................................................................
d. LESS: Amounts recorded in AOCI attributed to defined benefit postretirement plans
resulting from the initial and subsequent application of the relevant GAAP standards that
pertain to such plans (if a gain, report as a positive value; if a loss, report as a negative value) ...
e. LESS: Net unrealized gains (losses) on held-to-maturity securities that are included in
AOCI (if a gain, report as a positive value; if a loss, report as a negative value).....................
f. To be completed only by institutions that entered “0” for No in item 3.a:
LESS: Accumulated net gain (loss) on cash flow hedges included in AOCI, net of applicable
income taxes, that relates to the hedging of items that are not recognized at fair value on the
balance sheet (if a gain, report as a positive value; if a loss, report as a negative value) .........
2.a.
4.
5.
P841
6.
P842
7.
P843
8.
P844
9.a.
P845
9.b.
P846
9.c.
P847
9.d.
P848
9.e.
P849
9.f.
1. Institutions that have adopted ASU 2016-13 and have elected to apply the 3-year or the 5-year 2020 CECL transition provision should
include the applicable portion of the CECL transitional amount or the modified CECL transitional amount, respectively, in this item.
2. Institutions that entered "1" for Yes in item 3.a and have adopted ASU 2016-01, which includes provisions governing the accounting for
investments in equity securities, should report net unrealized gains (losses) on available-for-sale debt securities in item 9.a. Institutions that
entered "1" for Yes in item 3.a and have not adopted ASU 2016-01 should report net unrealized gains (losses) on available-for-sale
debt and equity securities in item 9.a.
3. Item 9.b is to be completed only by institutions that entered "1" for Yes in item 3.a and have not adopted ASU 2016-01. See instructions for
further detail on ASU 2016-01.
06/2020
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Page 65 of 91
RC-49
Schedule RC-R—Continued
Part I—Continued
Dollar Amounts in Thousands RCFA
10. Other deductions from (additions to) common equity tier 1 capital before threshold-based deductions:
a. LESS: Unrealized net gain (loss) related to changes in the fair value of liabilities that are due
to changes in own credit risk (if a gain, report as a positive value; if a loss, report as a
negative value) ........................................................................................................ Q258
b. LESS: All other deductions from (additions to) common equity tier 1 capital before thresholdbased deductions ..................................................................................................... P850
Amount
10.a.
10.b.
(Column A)
(Column B)
Non-advanced
Advanced
Approaches Institutions1 Approaches Institutions1
Dollar Amounts in Thousands
11. LESS: Non-significant investments in the capital of unconsolidated financial institutions in the form of common stock that exceed the 10 percent
threshold for non-significant investments ..........................................
12. Subtotal (for column A, item 5 minus items 6 through 10.b; for
column B, item 5 minus items 6 through 11) ....................................
13. a. LESS: Investments in the capital of unconsolidated financial institutions, net of associated DTLs, that exceed 25 percent of item 12 ....
b. LESS: Significant investments in the capital of unconsolidated financial institutions in the form of common stock, net of associated
DTLs, that exceed the 10 percent common equity tier 1 capital
deduction threshold .................................................................
14. a. LESS: MSAs, net of associated DTLs, that exceed 25 percent of
item 12 .................................................................................
b. LESS: MSAs, net of associated DTLs, that exceed the 10 percent
common equity tier 1 capital deduction threshold ..........................
15. a. LESS: DTAs arising from temporary differences that could not be
realized through net operating loss carrybacks, net of related valuation allowances and net of DTLs, that exceed 25 percent of item 12..
b. LESS: DTAs arising from temporary differences that could not be
realized through net operating loss carrybacks, net of related valuation
allowances and net of DTLs, that exceed the 10 percent common
equity tier 1 capital deduction threshold .......................................
16. LESS: Amount of significant investments in the capital of unconsolidated
financial institutions in the form of common stock, net of associated DTLs;
MSAs, net of associated DTLs; and DTAs arising from temporary differences that could not be realized through net operating loss carrybacks,
net of related valuation allowances and net of DTLs; that exceeds the 15
percent common equity tier 1 capital deduction threshold ....................
17. LESS: Deductions applied to common equity tier 1 capital due to insufficient
amounts of additional tier 1 capital and tier 2 capital2 to cover deductions...
18. Total adjustments and deductions for common equity tier 1 capital3 ........
19. Common equity tier 1 capital (item 12 minus item 18) ..........................
RCFA
P852
Amount
RCFW
Amount
P851
11.
P852
12.
13.a.
LB58
P853
14.a.
LB59
P854
14.b.
15.a.
LB60
P857
P858
P859
13.b.
P855
15.b.
P856
16.
P857
P858
P859
17.
18.
19.
1. All non-advanced approaches institutions should complete column A for items 11-19; all advanced approaches institutions should
complete column B for items 11-19.
2. An institution that has a CBLR framework election in effect as of the quarter-end report date is neither required to calculate tier 2
capital nor make any deductions that would have been taken from tier 2 capital as of the report date.
3. All non-advanced approaches institutions should report in item 18, column A, the sum of items 13.a, 14.a, 15.a, and 17, column A; all
advanced approaches institutions should report in item 18, column B, the sum of items 13.b, 14.b, 15.b, 16, and 17, column B.
09/2020
FFIEC 031
Page 66 of 91
RC-50
Schedule RC-R—Continued
Part I—Continued
Dollar Amounts in Thousands
Additional Tier 1 Capital
20. Additional tier 1 capital instruments plus related surplus ........................................................
21. Non-qualifying capital instruments subject to phase-out from additional tier 1 capital...................
22. Tier 1 minority interest not included in common equity tier 1 capital .........................................
23. Additional tier 1 capital before deductions (sum of items 20, 21, and 22)...................................
24. LESS: Additional tier 1 capital deductions ..........................................................................
25. Additional tier 1 capital (greater of item 23 minus item 24, or zero) ..........................................
RCFA
Amount
P860
P861
P862
P863
P864
P865
20.
21.
22.
23.
24.
25.
Tier 1 Capital
26. Tier 1 capital1 ............................................................................................................... 8274
26.
Total Assets for the Leverage Ratio
27. Average total consolidated assets2 ...................................................................................
28. LESS: Deductions from common equity tier 1 capital and additional tier 1 capital 3 ......................
29. LESS: Other deductions from (additions to) assets for leverage ratio purposes .........................
30. Total assets for the leverage ratio (item 27 minus items 28 and 29) ........................................
27.
28.
29.
30.
Leverage Ratio*
31. Leverage ratio (item 26 divided by item 30) .......................................................................
KW03
P875
B596
A224
RCFA
Percentage
7204
a. Does your institution have a community bank leverage ratio (CBLR) framework election in
effect as of the quarter-end report date? (enter "1" for Yes; enter "0" for No)........................
31.
0=No RCOA
1=Yes LE74
31.a.
If your institution entered “1” for Yes in item 31.a:
• Complete items 32 through 37 and, if applicable, items 38.a through 38.c,
• Do not complete items 39 through 55.b, and
• Do not complete Part II of Schedule RC-R.
If your institution entered “0” for No in item 31.a:
• Skip (do not complete) items 32 through 38.c,
• Complete items 39 through 55.b, as applicable, and
• Complete Part II of Schedule RC-R.
* Report each ratio as a percentage, rounded to four decimal places, e.g., 12.3456.
1. All non-advanced approaches institutions should report the sum of item 19, column A, and item 25 in item 26; all advanced
approaches institutions should report the sum of item 19, column B, and item 25 in item 26.
2. Institutions that have adopted ASU 2016-13 and have elected to apply the 3-year or the 5-year 2020 CECL transition provision should
include the applicable portion of the CECL transitional amount or the modified CECL transitional amount, respectively, in item 27.
3. All non͈advanced approaches institutions should report in item 28 the sum of items 6, 7, 8, 10.b, 13.a, 14.a, 15.a, 17 (column A),
and certain elements of item 24 - see instructions; all advanced approaches institutions should report in item 28, the sum of items
6, 7, 8, 10.b, 11, 13.b, 14.b, 15.b, 16, 17 (column B), and certain elements of item 24 - see instructions.
09/2020
FFIEC 031
Page 67 of 91
RC-51
Schedule RC-R—Continued
Part I—Continued
Qualifying Criteria and Other Information for CBLR Institutions*
(Column A)
Dollar Amounts in Thousands
32. Total assets (Schedule RC, item 12); (must be less than $10 billion)..
33. Trading assets and trading liabilities (Schedule RC, sum of items 5
and 15). Report as a dollar amount in column A and as a percentage
of total assets (5% limit) in column B............................................
34. Off-balance sheet exposures:
a. Unused portion of conditionally cancellable commitments.........
b. Securities lent and borrowed (Schedule RC-L, sum of items
6.a and 6.b)...........................................................................
c. Other off-balance sheet exposures ..........................................
d. Total off-balance sheet exposures (sum of items 34.a through
34.c). Report as a dollar amount in column A and as a
percentage of total assets (25% limit) in column B. ...................
RCFA
Amount
(Column B)
RCFA
Percentage
2170
KX77
32.
KX78
33.
KX79
34.a.
KX80
KX81
34.b.
34.c.
KX82
KX83
Dollar Amounts in Thousands RCFA
35. Unconditionally cancellable commitments .................................................................... S540
36. Investments in the tier 2 capital of unconsolidated financial institutions........................... LB61
37. Allocated transfer risk reserve ..................................................................................... 3128
38. Amount of allowances for credit losses on purchased credit-deteriorated assets: 1
a. Loans and leases held for investment ...................................................................... JJ30
b. Held-to-maturity debt securities............................................................................... JJ31
c. Other financial assets measured at amortized cost .................................................... JJ32
34.d.
Amount
35.
36.
37.
38.a.
38.b.
38.c.
If your institution entered “0” for No in item 31.a, complete items 39 through 55.b, as applicable, and Part II of
Schedule RC-R. If your institution entered “1” for Yes in item 31.a, do not complete items 39 through 55.b or Part II of
Schedule RC-R.
Dollar Amounts in Thousands
Tier 2 Capital2
39. Tier 2 capital instruments plus related surplus ....................................................................
40. Non-qualifying capital instruments subject to phase-out from tier 2 capital................................
41. Total capital minority interest that is not included in tier 1 capital ............................................
42. a. Allowance for loan and lease losses includable in tier 2 capital 3,4 .......................................
b. (Advanced approaches institutions that exit parallel run only): Eligible credit reserves
includable in tier 2 capital ..........................................................................................
43. Unrealized gains on available-for-sale preferred stock classified as an equity security under
GAAP and available-for-sale equity exposures includable in tier 2 capital 5 ...............................
44. a. Tier 2 capital before deductions (sum of items 39 through 42.a, plus item 43).......................
b. (Advanced approaches institutions that exit parallel run only): Tier 2 capital before deductions
(sum of items 39 through 41, plus items 42.b and 43) ......................................................
* Report each ratio as a percentage, rounded to four decimal places, e.g., 12.3456.
RCFA
P866
P867
P868
5310
Amount
39.
40.
41.
42.a.
RCFW
5310
42.b.
RCFA
Q257
P870
43.
44.a.
RCFW
P870
44.b.
1. Items 38.a through 38.c should be completed only by institutions that have adopted ASU 2016-13.
2. An institution that has a CBLR election in effect as of the quarter-end report date is neither required to calculate tier 2 capital nor
make any deductions that would have been taken from tier 2 capital as of the report date.
3. Institutions that have adopted ASU 2016-13 should report the amount of adjusted allowances for credit losses (AACL), as defined in the regulatory capital rule, includable in tier 2 capital in item 42.a.
4. Institutions that have adopted ASU 2016-13 and have elected to apply the 3-year or the 5-year 2020 CECL transition provision should subtract the applicable portion of the AACL transitional amount or the modified AACL transitional amount, respectively, from the AACL, as
defined in the regulatory capital rule, before determining the amount of AACL includable in tier 2 capital. See instructions for further detail on
the CECL transition provisions.
5. Item 43 is to be completed only by institutions that have not adopted ASU 2016-01, which includes provisions governing the accounting for
investments in equity securities. See instructions for further detail on ASU 2016-01.
06/2020
FFIEC 031
Page 68 of 91
RC-52
Schedule RC-R—Continued
Part I—Continued
Dollar Amounts in Thousands
45. LESS: Tier 2 capital deductions .......................................................................................
46. a. Tier 2 capital (greater of item 44.a minus item 45, or zero) ................................................
b. (Advanced approaches institutions that exit parallel run only): Tier 2 capital (greater of item
44.b minus item 45, or zero) ........................................................................................
Total Capital
47. a. Total capital (sum of items 26 and 46.a) ........................................................................
b. (Advanced approaches institutions that exit parallel run only): Total capital (sum
of items 26 and 46.b).................................................................................................
Amount
RCFA
P872
5311
45
46.a.
RCFW
5311
46.b.
RCFA
3792
47.a.
RCFW
3792
47.b.
RCFA
Total Risk-Weighted Assets
48. a. Total risk-weighted assets (from Schedule RC-R, Part II, item 31) ....................................... A223
b. (Advanced approaches institutions that exit parallel run only): Total risk-weighted assets using RCFW
advanced approaches rule (from FFIEC 101 Schedule A, item 60) ..................................... A223
48.a.
48.b.
Risk-Based Capital Ratios*
(Column A)
(Column B)
49. Common equity tier 1 capital ratio (Column A: item 19, column A or B, as
applicable, divided by item 48.a) (Advanced approaches institutions that exit parallel RCFA Percentage RCFW Percentage
P793
run only: Column B: item 19, column B, divided by item 48.b) ................................ P793
50. Tier 1 capital ratio (Column A: item 26 divided by item 48.a)
(Advanced approaches institutions that exit parallel run only: Column B: item 26
7206
divided by item 48.b) ..................................................................................... 7206
51. Total capital ratio (Column A: item 47.a divided by item 48.a)
(Advanced approaches institutions that exit parallel run only: Column B: item 47.b
7205
divided by item 48.b) ..................................................................................... 7205
49.
50.
51.
RCFA Percentage
Capital Buffer*
52. Institution-specific capital buffer necessary to avoid limitations on distributions and discretionary
bonus payments:
a. Capital conservation buffer.................................................................................................. H311
b. (Advanced approaches institutions and institutions subject to Category III capital
standards only): Total applicable capital buffer ............................................................... RCFW H312
Dollar Amounts in Thousands RCFA
53. Eligible retained income ................................................................................................ H313
54. Distributions and discretionary bonus payments during the quarter2......................................... H314
52.a.
52.b.
Amount
53.
54.
1
Supplementary Leverage Ratio*
55. Advanced approaches institutions and institutions subject to Category III capital standards
only: Supplementary leverage ratio information:
a. Total leverage exposure3 ...........................................................................................
H015
55.a.
Percentage
b. Supplementary leverage ratio .....................................................................................
H036
55.b.
* Report each ratio and buffer as a percentage, rounded to four decimal places, e.g., 12.3456.
1. Non-advanced approaches institutions other than Category III institutions must complete item 53 only if the amount reported in
item 52.a above is less than or equal to 2.5000 percent. Advanced approaches institutions and Category III institutions must
complete item 53 only if the amount reported in item 52.a above is less than or equal to the amount reported in item 52.b above.
2. Non-advanced approaches institutions other than Category III institutions must complete item 54 only if the amount reported in
Schedule RC-R, Part I, item 52.a, in the Call Report for the previous calendar quarter-end report date was less than or equal to
2.5000 percent. Advanced approaches institutions and Category III institutions must complete item 54 only if the amount reported
in Schedule RC-R, Part I, item 52.a, in the Call Report for the previous calendar quarter-end report date was less than or equal to
the amount reported in Schedule RC-R, Part I, item 52.b, in the Call Report for that previous report date.
3. Institutions that have adopted ASU 2016-13 and have elected to apply the 3-year or the 5-year 2020 CECL transition provision should
include the applicable portion of the CECL transitional amount or the modified CECL transitional amount, respectively, in item 55.a.
09/2020
FFIEC 031
Page 69 of 91
RC-53
Schedule RC-R—Continued
Part II. Risk-Weighted Assets
Institutions that entered "1" for Yes in Schedule RC-R, Part I, item 31.a, do not have to complete Schedule RC-R, Part II.
Institutions are required to assign a 100 percent risk weight to all assets not specifically assigned a risk weight under Subpart D of the federal banking agencies' regulatory capital
rules1 and not deducted from tier 1 or tier 2 capital.
(Column B)
Adjustments
to Totals
Reported in
Column A
(Column C)
0%
2%
4%
10%
Amount
Amount
Amount
Amount
Amount
Amount
RCFD D957
RCFD S396
RCFD D958
(Column A)
Totals From
Schedule
RC
Dollar Amounts in Thousands
Balance Sheet Asset
Categories2
1. Cash and balances
due from depository
institutions....................
2. Securities:
a. Held-to-maturity
securities3 ................
b. Available-for-sale debt
securities and equity
securities with readily
determinable fair values
not held for trading .....
3. Federal funds sold and
securities purchased under
agreements to resell:
a. Federal funds sold
in domestic offices.....
b. Securities purchased
under agreements to
resell ......................
4. Loans and leases held for
sale:
a. Residential mortgage
exposures ...............
b. High volatility
commercial real estate
exposures................
(Column D)
(Column E)
(Column F)
(Column G)
(Column H)
(Column I)
(Column J)
20%
50%
100%
150%
Amount
Amount
Amount
Amount
RCFD D959
RCFD S397
RCFD D960
RCFD S398
Allocation by Risk-Weight Category
1.
RCFD D961
RCFD S399
RCFD D962
RCFD HJ74
RCFD HJ75
RCFD D963
RCFD D964
RCFD D965
RCFD S400
2.a.
RCFD JA21
RCFD S402
RCFD D967
RCFD HJ76
RCFD HJ77
RCFD D968
RCFD D969
RCFD D970
RCFD S403
2.b
RCON D971
RCON D972
RCON D973
RCON S410
RCON D974
RCON S411
3.a.
RCFD H171
RCFD H172
3.b.
RCFD S413
RCFD S414
RCFD H173
RCFD S415
RCFD S416
RCFD S417
4.a.
RCFD S419
RCFD S420
RCFD H174
RCFD H175
RCFD H176
RCFD H177
RCFD S421
1. For national banks and federal savings associations, 12 CFR Part 3; for state member banks, 12 CFR Part 217; and for state nonmember banks and state savings associations, 12 CFR Part 324.
2. All securitization exposures held as on-balance sheet assets of the reporting institution are to be excluded from items 1 through 8 and are to be reported instead in item 9.
3. Institutions that have adopted ASU 2016-13 and have reported held-to-maturity securities net of allowances for credit losses in item 2.a, column A, should report as a negative number in item 2.a,
column B, those allowances for credit losses eligible for inclusion in tier 2 capital, which excludes allowances for credit losses on purchased credit-deteriorated assets.
4.b.
03/2020
FFIEC 031
Page 70 of 91
RC-54
Schedule RC-R—Continued
Part II—Continued
(Column K)
(Column L)
(Column M)
(Column N)
(Column O)
(Column P)
(Column Q)
Balance Sheet Asset
Categories (continued)
1. Cash and balances
due from depository
institutions.......................................
2. Securities:
a. Held-to-maturity
securities....................................
b. Available-for-sale debt
securities and equity
securities with readily
determinable fair values
not held for trading ........................
3. Federal funds sold and
securities purchased under
agreements to resell:
a. Federal funds sold
in domestic offices........................
b. Securities purchased
under agreements to
resell .........................................
4. Loans and leases held for
sale:
a. Residential mortgage
exposures ..................................
b. High volatility
commercial real estate
exposures...................................
(Column S)
Application of Other RiskWeighting Approaches1
Allocation by Risk-Weight Category
Dollar Amounts in Thousands
(Column R)
250%
300%
400%
600%
625%
937.5%
1250%
Exposure
Amount
Risk-Weighted
Asset Amount
Amount
Amount
Amount
Amount
Amount
Amount
Amount
Amount
Amount
1.
2.a.
RCFD H270
RCFD S405
RCFD S406
RCFD H271
RCFD H272
2.b.
3.a.
3.b.
RCFD H273
RCFD H274
4.a.
RCFD H275
RCFD H276
4.b.
1. Includes, for example, investments in mutual funds/investment funds, exposures collateralized by securitization exposures or mutual funds, separate account bank-owned life insurance, and
default fund contributions to central counterparties.
03/2020
FFIEC 031
Page 71 of 91
RC-55
Schedule RC-R—Continued
Part II—Continued
(Column B)
Adjustments
to Totals
Reported in
Column A
(Column C)
0%
2%
4%
10%
Amount
Amount
Amount
Amount
Amount
Amount
RCFD S423
RCFD S424
RCFD S425
RCFD HJ78
RCFD S431
RCFD S432
RCFD S433
RCFD HJ80
(Column A)
Totals From
Schedule
RC
Dollar Amounts in Thousands
4. Loans and leases held for
sale (continued):
c. Exposures past due
90 days or more or
on nonaccrual1 ..........
d. All other
exposures................
5. Loans and leases
held for investment:2
a. Residential mortgage
exposures................
b. High volatility
commercial real estate
exposures................
c. Exposures past due
90 days or more or on
nonaccrual3 ..............
(Column D)
(Column E)
(Column F)
(Column G)
(Column H)
(Column I)
(Column J)
20%
50%
100%
150%
Amount
Amount
Amount
Amount
RCFD HJ79
RCFD S426
RCFD S427
RCFD S428
RCFD S429
RCFD HJ81
RCFD S434
RCFD S435
RCFD S436
RCFD S437
Allocation by Risk-Weight Category
4.c.
4.d.
RCFD S439
RCFD S440
RCFD H178
RCFD S441
RCFD S442
RCFD S443
5.a.
RCFD S445
RCFD S446
RCFD H179
RCFD H180
RCFD H181
RCFD H182
RCFD S447
5.b.
RCFD S449
RCFD S450
RCFD S451
RCFD HJ82
RCFD HJ83
RCFD S452
RCFD S453
RCFD S454
RCFD S455
RCFD S457
RCFD S458
RCFD S459
RCFD HJ84
RCFD HJ85
RCFD S460
RCFD S461
RCFD S462
RCFD S463
RCFD 3123
RCFD 3123
5.c.
d. All other exposures ....
6. LESS: Allowance for loan
and lease losses4 ..........
5.d.
6.
1. For loans and leases held for sale, exclude residential mortgage exposures, high volatility commercial real estate exposures, or sovereign exposures that are past due 90 days or more
or on nonaccrual.
2. Institutions that have adopted ASU 2016-13 should report as a positive number in column B of items 5.a through 5.d, as appropriate, any allowances for credit losses on purchased credit-deteriorated assets reported in column A of items 5.a through 5.d, as appropriate.
3. For loans and leases held for investment, exclude residential mortgage exposures, high volatility commercial real estate exposures, or sovereign exposures that are past due 90 days or more
or on nonaccrual.
4. Institutions that have adopted ASU 2016-13 should report the allowance for credit losses on loans and leases in item 6, columns A and B.
03/2020
FFIEC 031
Page 72 of 91
RC-56
Schedule RC-R—Continued
Part II—Continued
(Column K)
(Column L)
(Column M)
(Column N)
(Column O)
(Column P)
(Column Q)
(Column S)
Application of Other RiskWeighting Approaches1
Allocation by Risk-Weight Category
Dollar Amounts in Thousands
4. Loans and leases held for
sale (continued):
c. Exposures past due
90 days or more or
on nonaccrual2 .............................
d. All other
exposures...................................
5. Loans and leases
held for investment:
a. Residential mortgage
exposures...................................
b. High volatility
commercial real estate
exposures...................................
c. Exposures past due
90 days or more or on
nonaccrual3 .................................
(Column R)
250%
300%
400%
600%
625%
937.5%
1250%
Exposure
Amount
Risk-Weighted
Asset Amount
Amount
Amount
Amount
Amount
Amount
Amount
Amount
Amount
Amount
RCFD H277
RCFD H278
RCFD H279
RCFD H280
4.c.
4.d.
RCFD H281
RCFD H282
5.a.
RCFD H283
RCFD H284
5.b.
RCFD H285
RCFD H286
RCFD H287
RCFD H288
5.c.
d. All other exposures .......................
6. LESS: Allowance for loan
and lease losses ..............................
5.d.
6.
1. Includes, for example, investments in mutual funds/investment funds, exposures collateralized by securitization exposures or mutual funds, separate account bank-owned life insurance, and
default fund contributions to central counterparties.
2. For loans and leases held for sale, exclude residential mortgage exposures, high volatility commercial real estate exposures, or sovereign exposures that are past due 90 days or more
or on nonaccrual.
3. For loans and leases held for investment, exclude residential mortgage exposures, high volatility commercial real estate exposures, or sovereign exposures that are past due 90 days or more or on nonaccrual.
03/2020
FFIEC 031
Page 73 of 91
RC-57
Schedule RC-R—Continued
Part II—Continued
(Column A)
Totals From
Schedule
RC
Dollar Amounts in Thousands
(Column B)
Adjustments
to Totals
Reported in
Column A
(Column C)
(Column D)
(Column E)
(Column F)
(Column G)
(Column H)
(Column I)
(Column J)
50%
100%
150%
Allocation by Risk-Weight Category
0%
2%
4%
10%
Amount
20%
Amount
Amount
Amount
Amount
Amount
Amount
Amount
Amount
Amount
RCFD D976
RCFD S466
RCFD D977
RCFD HJ86
RCFD HJ87
RCFD D978
RCFD D979
RCFD D980
RCFD S467
RCFD D981
RCFD S469
RCFD D982
RCFD HJ88
RCFD HJ89
RCFD D983
RCFD D984
RCFD D985
RCFD H185
7. Trading assets ..............
7.
8. All other assets1, 2, 3 .........
a. Separate account
bank-owned life
insurance ................
b. Default fund
contributions to central
counterparties ..........
8.
8.a.
8.b.
1. Includes premises and fixed assets; other real estate owned; investments in unconsolidated subsidiaries and associated companies; direct and indirect investments in real estate ventures; intangible
assets; and other assets.
2. Institutions that have adopted ASU 2016-13 and have elected to apply the 3-year or the 5-year 2020 CECL transition provision should report as a positive number in item 8, column B, the
applicable portion of the DTA transitional amount as determined in accordance with the 3-year or the 5-year 2020 CECL transition rule, respectively.
3. Institutions that have adopted ASU 2016-13 and have reported any assets net of allowances for credit losses in item 8, column A, should report as a negative number in item 8, column B,
those allowances for credit losses eligible for inclusion in tier 2 capital, which excludes allowances for credit losses on purchased credit-deteriorated assets.
06/2020
FFIEC 031
Page 74 of 91
RC-58
Schedule RC-R—Continued
Part II—Continued
(Column K)
(Column L)
(Column M)
(Column N)
(Column O)
(Column P)
(Column Q)
Dollar Amounts in Thousands
300%
400%
(Column S)
Application of Other RiskWeighting Approaches1
Allocation by Risk-Weight Category
250%
(Column R)
600%
625%
937.5%
1250%
Amount
Amount
Amount
Exposure
Amount
Risk-Weighted
Asset Amount
Amount
Amount
Amount
Amount
Amount
Amount
RCFD H289
RCFD H186
RCFD H290
RCFD H187
RCFD H291
RCFD H292
RCFD H293
RCFD H188
RCFD S470
RCFD S471
RCFD H294
RCFD H295
7.
7. Trading assets .................................
8. All other assets2 ...............................
a. Separate account
bank-owned life
insurance ...................................
b. Default fund
contributions to central
counterparties .............................
8.
RCFD H296
RCFD H297
8.a.
RCFD H298
RCFD H299
8.b.
1. Includes, for example, investments in mutual funds/investment funds, exposures collateralized by securitization exposures or mutual funds, separate account bank-owned life insurance, and
default fund contributions to central counterparties.
2. Includes premises and fixed assets; other real estate owned; investments in unconsolidated subsidiaries and associated companies; direct and indirect investments in real estate ventures; intangible
assets; and other assets.
03/2020
FFIEC 031
Page 75 of 91
RC-59
Schedule RC-R—Continued
Part II—Continued
(Column A)
Totals
Dollar Amounts in Thousands
Securitization Exposures: On- and Off-Balance Sheet
9. On-balance sheet securitization exposures:
a. Held-to-maturity securities2 .........................................................................................
(Column Q)
(Column B)
Adjustments
Allocation by
to Totals
Risk-Weight
Reported in
Category
Column A
(Exposure Amount)
(Column T)
(Column U)
Total Risk-Weighted Asset
Amount by Calculation
Methodology
Amount
Amount
1250%
Amount
SSFA1
Amount
Gross-Up
Amount
RCFD S475
RCFD S476
RCFD S477
RCFD S478
RCFD S479
RCFD S480
RCFD S481
RCFD S482
RCFD S483
RCFD S484
RCFD S485
RCFD S486
RCFD S487
RCFD S488
RCFD S489
RCFD S490
RCFD S491
RCFD S492
RCFD S493
RCFD S494
RCFD S495
RCFD S496
RCFD S497
RCFD S498
RCFD S499
9.a.
9.b.
b. Available-for-sale securities ........................................................................................
9.c.
c. Trading assets .........................................................................................................
d. All other on-balance sheet securitization exposures.........................................................
9.d.
10. Off-balance sheet securitization exposures ........................................................................
10.
1. Simplified Supervisory Formula Approach.
2. Institutions that have adopted ASU 2016-13 and have reported held-to-maturity securities net allowances for credit losses in item 9.a, column A, should report as a negative number in item 9.a,
column B, those allowances for credit losses eligible for inclusion in tier 2 capital, which excludes allowances for credit losses on purchased credit-deteriorated assets.
03/2020
FFIEC 031
Page 76 of 91
RC-60
Schedule RC-R—Continued
Part II—Continued
(Column A)
Totals From
Schedule
RC
(Column B)
Adjustments
to Totals
Reported in
Column A
(Column C)
(Column D)
(Column E)
(Column F)
(Column G)
(Column H)
(Column I)
(Column J)
50%
100%
150%
Allocation by Risk-Weight Category
0%
2%
4%
10%
Amount
Dollar Amounts in Thousands
Amount
Amount
Amount
Amount
Amount
11. Total balance sheet
assets1 .................
RCFD 2170
RCFD S500
RCFD D987
RCFD HJ90
RCFD HJ91
20%
Amount
Amount
Amount
Amount
RCFD D988
RCFD D989
RCFD D990
RCFD S503
11.
(Column K)
(Column L)
(Column M)
(Column N)
(Column O)
(Column P)
(Column Q)
Allocation by Risk-Weight Category
250%
Dollar Amounts in Thousands
11. Total balance sheet
assets1 ..............................................................
300%
400%
600%
625%
937.5%
Amount
Amount
Amount
Amount
Amount
Amount
RCFD S504
RCFD S505
RCFD S506
RCFD S507
(Column R)
Application of
Other RiskWeighting
Approaches
1250%
Exposure
Amount
Amount
Amount
RCFD S510
RCFD H300
11.
1. For each of columns A through R of item 11, report the sum of items 1 through 9. For item 11, the sum of columns B through R must equal column A. Item 11, column A, must equal Schedule RC, item 12.
03/2020
FFIEC 031
Page 77 of 91
RC-61
Schedule RC-R—Continued
Part II—Continued
(Column A)
Face, Notional, CCF1
or Other
Amount
Dollar Amounts in Thousands
Derivatives, Off-Balance
Sheet Items, and Other
Items Subject to Risk
Weighting (Excluding
Securitization
Exposures)3
12. Financial standby
letters of credit .......
13. Performance standby
letters of credit and
transaction-related
contingent items .....
14. Commercial and
similar letters of credit
with an original
maturity of one year
or less ..................
15. Retained recourse
on small business
obligations sold
with recourse .........
Amount
RCFD D991
(Column B)
Credit
Equivalent
Amount2
(Column C)
(Column D)
(Column E)
(Column F)
(Column G)
(Column H)
(Column I)
(Column J)
Allocation by Risk-Weight Category
0%
2%
4%
10%
20%
50%
100%
150%
Amount
Amount
Amount
Amount
Amount
Amount
Amount
Amount
Amount
RCFD D992
RCFD D993
RCFD HJ92
RCFD HJ93
RCFD D994
RCFD D995
RCFD D996
RCFD S511
12.
1.0
RCFD D997
RCFD D998
RCFD D999
RCFD G603
RCFD G604
RCFD G605
RCFD S512
13.
0.5
RCFD G606
RCFD G607
RCFD G608
RCFD HJ94
RCFD HJ95
RCFD G609
RCFD G610
RCFD G611
RCFD S513
14.
0.2
RCFD G612
RCFD G613
RCFD G614
RCFD G615
RCFD G616
1.0
RCFD G617
RCFD S514
15.
1. Credit conversion factor.
2. Column A multiplied by credit conversion factor. For each of items 12 through 21, the sum of columns C through J plus column R must equal column B.
3. All derivatives and off-balance sheet items that are securitization exposures are to be excluded from items 12 through 21 and are to be reported instead in item 10.
03/2019
FFIEC 031
Page 78 of 91
RC-62
Schedule RC-R—Continued
Part II—Continued
(Column A)
Face, Notional, CCF1
or Other
Amount
(Column B)
Credit
Equivalent
Amount2
(Column C)
(Column E)
(Column F)
(Column G)
(Column H)
(Column I)
(Column J)
50%
100%
150%
Allocation by Risk-Weight Category
0%
Dollar Amounts in Thousands
16. Repo-style
transactions3...........
17. All other off-balance
sheet liabilities ........
18. Unused commitments
(exclude unused
commitments to
asset-backed
commercial paper
conduits):
a. Original maturity of
one year or less ...
b. Original maturity
exceeding one
year ..................
19. Unconditionally
cancelable
commitments..........
20. Over-the-counter
derivatives .............
21. Centrally cleared
derivatives .............
22. Unsettled transactions
(failed trades)4 .........
(Column D)
2%
4%
10%
Amount
Amount
Amount
Amount
Amount
Amount
RCFD S515
RCFD S516
RCFD S517
RCFD S518
RCFD S519
RCFD G619
RCFD G620
20%
Amount
Amount
Amount
Amount
RCFD S520
RCFD S521
RCFD S522
RCFD S523
RCFD G621
RCFD G622
RCFD G623
RCFD S524
16.
1.0
RCFD G618
17.
1.0
RCFD S525
RCFD S526
RCFD S527
RCFD HJ96
RCFD HJ97
RCFD S528
RCFD S529
RCFD S530
RCFD S531
18.a.
0.2
RCFD G624
RCFD G625
RCFD G626
RCFD HJ98
RCFD HJ99
RCFD G627
RCFD G628
RCFD G629
RCFD S539
18.b.
0.5
RCFD S540
RCFD S541
19.
0.0
RCFD S542
RCFD S543
RCFD HK00
RCFD HK01
RCFD S549
RCFD S550
RCFD S551
RCFD S552
RCFD S544
RCFD S545
RCFD S546
RCFD S547
RCFD S548
RCFD S554
RCFD S555
RCFD S556
RCFD S557
RCFD H194
RCFD H195
RCFD H196
RCFD H197
20.
21.
RCFD H191
RCFD H193
22.
1. Credit conversion factor.
2. For items 16 through 19, column A multiplied by credit conversion factor.
3. Includes securities purchased under agreements to resell (reverse repos), securities sold under agreements to repurchase (repos), securities borrowed, and securities lent.
4. For item 22, the sum of columns C through Q must equal column A.
03/2019
FFIEC 031
Page 79 of 91
RC-63
Schedule RC-R—Continued
Part II—Continued
(Column O)
(Column P)
(Column Q)
Allocation by Risk-Weight Category
Dollar Amounts in Thousands
16. Repo-style
transactions2................................................................................................................
17. All other off-balance
sheet liabilities .............................................................................................................
18. Unused commitments
(exclude unused
commitments to
asset-backed
commercial paper
conduits):
a. Original maturity of
one year or less ........................................................................................................
b. Original maturity
exceeding one
year .......................................................................................................................
19. Unconditionally
cancelable
commitments...............................................................................................................
20. Over-the-counter
derivatives ..................................................................................................................
21. Centrally cleared
derivatives ..................................................................................................................
22. Unsettled transactions
(failed trades)3 ..............................................................................................................
625%
937.5%
1250%
Amount
Amount
Amount
(Column R)
(Column S)
Application of Other RiskWeighting Approaches1
Credit Equivalent Risk-Weighted
Amount
Asset Amount
Amount
Amount
RCFD H301
RCFD H302
16.
17.
RCFD H303
RCFD H304
18.a.
RCFD H307
RCFD H308
18.b.
19.
RCFD H309
RCFD H310
20.
21.
RCFD H198
RCFD H199
RCFD H200
22.
1. Includes, for example, exposures collateralized by securitization exposures or mutual funds.
2. Includes securities purchased under agreements to resell (reverse repos), securities sold under agreements to repurchase (repos), securities borrowed, and securities lent.
3. For item 22, the sum of columns C through Q must equal column A.
03/2019
FFIEC 031
Page 80 of 91
RC-64
Schedule RC-R—Continued
Part II—Continued
(Column C)
(Column D)
(Column E)
(Column F)
(Column G)
(Column H)
(Column I)
(Column J)
Allocation by Risk-Weight Category
Dollar Amounts in Thousands
23. Total assets, derivatives,
off-balance sheet items,
and other items subject
to risk weighting by riskweight category (for
each of columns C
through P, sum of items
11 through 22; for
column Q, sum of items
10 through 22) ...................................................
24. Risk-weight factor ...............................................
25. Risk-weighted assets
by risk-weight
category (for each
column, item 23
multiplied by
item 24) ............................................................
0%
2%
4%
10%
20%
50%
100%
150%
Amount
Amount
Amount
Amount
Amount
Amount
Amount
Amount
RCFD G630
RCFD S558
RCFD S559
RCFD S560
RCFD G631
RCFD G632
RCFD G633
RCFD S561
X 0%
X 2%
X 4%
X 10%
X 20%
X 50%
X 100%
X 150%
RCFD G634
RCFD S569
RCFD S570
RCFD S571
RCFD G635
RCFD G636
RCFD G637
RCFD S572
23.
24.
25.
03/2015
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Page 81 of 91
RC-65
Schedule RC-R—Continued
Part II—Continued
(Column K)
(Column L)
(Column M)
(Column N)
(Column O)
(Column P)
(Column Q)
Allocation by Risk-Weight Category
Dollar Amounts in Thousands
23. Total assets, derivatives,
off-balance sheet items,
and other items subject
to risk weighting by riskweight category (for
each of columns C
through P, sum of items
11 through 22; for
column Q, sum of items
10 through 22) .......................................................................
24. Risk-weight factor ...................................................................
25. Risk-weighted assets
by risk-weight
category (for each
column, item 23
multiplied by
item 24) ................................................................................
26.
27.
28.
29.
30.
31.
250%
300%
400%
600%
625%
937.5%
1250%
Amount
Amount
Amount
Amount
Amount
Amount
Amount
RCFD S562
RCFD S563
RCFD S564
RCFD S565
RCFD S566
RCFD S567
RCFD S568
X 250%
X 300%
X 400%
X 600%
X 625%
X 937.5%
X 1250%
RCFD S573
RCFD S574
RCFD S575
RCFD S576
RCFD S577
RCFD S578
RCFD S579
Dollar Amounts in Thousands
Risk-weighted assets base for purposes of calculating the allowance for loan and lease losses 1.25 percent threshold1 .............................
Standardized market-risk weighted assets (applicable only to banks that are covered by the market risk capital rules) ...............................
Risk-weighted assets before deductions for excess allowance for loan and lease losses and allocated transfer risk reserve2,3 ......................
LESS: Excess allowance for loan and lease losses4,5 ....................................................................................................................
LESS: Allocated transfer risk reserve .........................................................................................................................................
Total risk-weighted assets (item 28 minus items 29 and 30)............................................................................................................
23.
24.
25.
RCFD
Totals
Amount
S580
S581
B704
A222
3128
G641
1. For institutions that have adopted ASU 2016-13, the risk-weighted assets base reported in item 26 is for purposes of calculating the adjusted allowances for credit losses (AACL) 1.25 percent threshold.
2. Sum of items 2.b through 20, column S; items 9.a, 9.b, 9.c, 9.d, and 10, columns T and U; item 25, columns C through Q; and item 27 (if applicable).
3. For institutions that have adopted ASU 2016-13, the risk-weighted assets reported in item 28 represents the amount of risk-weighted assets before deductions for excess
AACL and allocated transfer risk reserve.
4. Institutions that have adopted ASU 2016-13 should report the excess AACL.
5. Institutions that have adopted ASU 2016-13 and have elected to apply the 3-year or the 5-year 2020 CECL transition provision should subtract the applicable portion of the AACL transitional
amount or the modified AACL transitional amount, respectively, from the AACL, as defined in the regulatory capital rule, before determining the amount of excess AACL.
26.
27.
28.
29.
30.
31.
06/2020
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Page 82 of 91
RC-66
Schedule RC-R—Continued
Part II—Continued
Memoranda
Dollar Amounts in Thousands RCFD
1. Current credit exposure across all derivative contracts covered by the regulatory capital rules ..................................................................... G642
(Column A)
One year or less
Dollar Amounts in Thousands
2. Notional principal amounts of over-the-counter derivative contracts:
a. Interest rate .....................................................................................
b. Foreign exchange rate and gold...........................................................
c. Credit (investment grade reference asset)..............................................
d. Credit (non-investment grade reference asset)........................................
e. Equity ............................................................................................
f. Precious metals (except gold) .............................................................
g. Other .............................................................................................
3. Notional principal amounts of centrally cleared derivative contracts:
a. Interest rate .....................................................................................
b. Foreign exchange rate and gold ..........................................................
c. Credit (investment grade reference asset) .............................................
d. Credit (non-investment grade reference asset) .......................................
e. Equity ............................................................................................
f. Precious metals (except gold) .............................................................
g. Other .............................................................................................
RCFD
Amount
With a remaining maturity of
(Column B)
Over one year
through five years
RCFD
Amount
Amount
M.1.
(Column C)
Over five years
RCFD
Amount
S582
S585
S588
S591
S594
S597
S600
S583
S586
S589
S592
S595
S598
S601
S584
S587
S590
S593
S596
S599
S602
M.2.a.
M.2.b.
M.2.c.
M.2.d.
M.2.e.
M.2.f.
M.2.g.
S603
S606
S609
S612
S615
S618
S621
S604
S607
S610
S613
S616
S619
S622
S605
S608
S611
S614
S617
S620
S623
M.3.a.
M.3.b.
M.3.c.
M.3.d.
M.3.e.
M.3.f.
M.3.g.
Dollar Amounts in Thousands RCFD
4. Amount of allowances for credit losses on purchased credit-deteriorated assets:1
a. Loans and leases held for investment ................................................................................................................................... JJ30
b. Held-to-maturity debt securities ........................................................................................................................................... JJ31
c. Other financial assets measured at amortized cost .................................................................................................................. JJ32
Amount
M.4.a.
M.4.b.
M.4.c.
1. Memorandum items 4.a through 4.c should be completed only by institutions that have adopted ASU 2016-13.
03/2020
FFIEC 031
Page 83 of 91
RC-67
Schedule RC-S—Servicing, Securitization, and Asset Sale Activities
Dollar Amounts in Thousands
Bank Securitization Activities
1. Outstanding principal balance of
assets sold and securitized by the
reporting bank with servicing retained
or with recourse or other seller-provided
credit enhancements ...............................
2. Maximum amount of credit exposure arising
from recourse or other seller-provided credit
enhancements provided to structures
reported in item 1 ....................................
(Column A)
1–4 Family
Residential
Loans
(Column B)
Home
Equity
Lines
(Column C)
Credit
Card
Receivables
(Column D)
Auto
Loans
(Column E)
Other
Consumer
Loans
(Column F)
Commercial
and Industrial
Loans
(Column G)
All Other Loans,
All Leases, and
All Other Assets
Amount
Amount
Amount
Amount
Amount
Amount
Amount
RCFD B705
RCFD B706
RCFD B707
RCFD B708
RCFD B709
RCFD B710
RCFD B711
1.
RCFD HU09
RCFD HU10
RCFD HU11
RCFD HU12
RCFD HU13
RCFD HU14
RCFD HU15
2.
Item 3 is to be completed by banks with $100
billion or more in total assets 1.
3. Reporting bank's unused commitments
to provide liquidity to structures reported
in item 1 ................................................
4. Past due loan amounts included in
item 1:
a. 30-89 days past due.............................
b. 90 days or more past due ......................
5. Charge-offs and recoveries on assets sold
and securitized with servicing retained or
with recourse or other seller-provided credit
enhancements (calendar year-to-date):
a. Charge-offs ........................................
RCFD B726
RCFD B727
RCFD B728
RCFD B729
RCFD B730
RCFD B731
RCFD B732
3.
RCFD B733
RCFD B734
RCFD B735
RCFD B736
RCFD B737
RCFD B738
RCFD B739
RCFD B740
RCFD B741
RCFD B742
RCFD B743
RCFD B744
RCFD B745
RCFD B746
4.a.
4.b.
RIAD B747
RIAD B748
RIAD B749
RIAD B750
RIAD B751
RIAD B752
RIAD B753
RIAD B754
RIAD B755
RIAD B756
RIAD B757
RIAD B758
RIAD B759
RIAD B760
5.a.
b. Recoveries .........................................
5.b.
1. The $100 billion asset-size test is based on the total assets reported on the June 30, 2019, Report of Condition.
03/2020
FFIEC 031
Page 84 of 91
RC-68
Schedule RC-S—Continued
Dollar Amounts in Thousands
(Column A)
1–4 Family
Residential
Loans
(Column B)
Home
Equity
Lines
(Column C)
Credit
Card
Receivables
(Column D)
Auto
Loans
(Column E)
Other
Consumer
Loans
(Column F)
Commercial
and Industrial
Loans
(Column G)
All Other Loans,
All Leases, and
All Other Assets
Amount
Amount
Amount
Amount
Amount
Amount
Amount
RCFD HU16
RCFD HU17
Item 6 is to be completed by banks with $10
billion or more in total assets.1
6. Total amount of ownership (or seller's)
interest carried as securities or loans........
7. and 8. Not applicable
For Securitization Facilities Sponsored
By or Otherwise Established By Other
Institutions
9. Maximum amount of credit exposure
arising from credit enhancements provided
by the reporting bank to other institutions'
securitization structures in the form of
standby letters of credit, purchased
subordinated securities, and other
enhancements .....................................
RCFD HU18
6.
RCFD B776
RCFD B779
RCFD B780
RCFD B781
RCFD B782
9.
Item 10 is to be completed by banks with
$10 billion or more in total assets.1
10. Reporting bank's unused commitments to
provide liquidity to other institutions'
securitization structures .........................
Bank Asset Sales
11. Assets sold with recourse or other sellerprovided credit enhancements and not
securitized by the reporting bank ............
12. Maximum amount of credit exposure arising
from recourse or other seller-provided
credit enhancements provided to assets
reported in item 11 ...............................
RCFD B783
RCFD B786
RCFD B787
RCFD B788
RCFD B789
10.
RCFD B790
RCFD B796
11.
RCFD B797
RCFD B803
12.
1. The $10 billion asset-size test is based on the total assets reported on the June 30, 2019, Report of Condition.
03/2020
FFIEC 031
Page 85 of 91
RC-69
Schedule RC-S—Continued
Memoranda
Dollar Amounts in Thousands
1. Not applicable
2. Outstanding principal balance of assets serviced for others (includes participations serviced
for others):
a. Closed-end 1– 4 family residential mortgages serviced with recourse or other
servicer-provided credit enhancements ......................................................................
b. Closed-end 1– 4 family residential mortgages serviced with no recourse or other
servicer-provided credit enhancements ......................................................................
c. Other financial assets (includes home equity lines)1 ......................................................
d. 1–4 family residential mortgages serviced for others that are in process of foreclosure at
quarter-end (includes closed-end and open-end loans) ..................................................
RCFD
Amount
B804
M.2.a.
B805
A591
M.2.b.
M.2.c.
F699
M.2.d.
B806
M.3.a.(1)
M.3.a.(2)
Memorandum item 3 is to be completed by banks with $10 billion or more in total assets.2
3. Asset-backed commercial paper conduits:
a. Maximum amount of credit exposure arising from credit enhancements provided to conduit
structures in the form of standby letters of credit, subordinated securities, and other
enhancements:
(1) Conduits sponsored by the bank, a bank affiliate, or the bank's holding company ...........
(2) Conduits sponsored by other unrelated institutions ...................................................
b. Unused commitments to provide liquidity to conduit structures:
(1) Conduits sponsored by the bank, a bank affiliate, or the bank's holding company ...........
(2) Conduits sponsored by other unrelated institutions ...................................................
4. Outstanding credit card fees and finance charges included in Schedule RC-S, item 1,
column C 2,3 ..............................................................................................................
B807
B808
B809
M.3.b.(1)
M.3.b.(2)
C407
M.4.
1. Memorandum item 2.c is to be completed if the principal balance of other financial assets serviced for others is more than $10 million.
2. The $10 billion asset-size test is based on the total assets reported on the June 30, 2019, Report of Condition.
3. Memorandum item 4 is to be completed by banks with $10 billion or more in total assets that (1) together with affiliated institutions, have outstanding
credit card receivables (as defined in the instructions) that exceed $500 million as of the report date, or (2) are credit card specialty banks as defined
for Uniform Bank Performance Report purposes.
03/2020
FFIEC 031
Page 86 of 91
RC-70
Schedule RC-T—Fiduciary and Related Services
RCFD
Yes
No
1. Does the institution have fiduciary powers? (If "NO," do not complete Schedule RC-T.) ................... A345
2. Does the institution exercise the fiduciary powers it has been granted? ........................................ A346
3. Does the institution have any fiduciary or related activity (in the form of assets or accounts) to report
in this schedule? (If "NO," do not complete the rest of Schedule RC-T.) ....................................... B867
1.
2.
3.
If the answer to item 3 is "YES," complete the applicable items of Schedule RC-T, as follows:
Institutions with total fiduciary assets (item 10, sum of columns A and B) greater than $250 million (as of the preceding December 31)
or with gross fiduciary and related services income greater than 10 percent of revenue (net interest income plus noninterest income)
for the preceding calendar year must complete:
• Items 4 through 22.a and Memorandum item 3 quarterly,
• Items 23 through 26 annually with the December report, and
• Memorandum items 1, 2, and 4 annually with the December report.
Institutions with total fiduciary assets (item 10, sum of columns A and B) less than or equal to $250 million (as of the preceding
December 31) that do not meet the fiduciary income test for quarterly reporting must complete:
• Items 4 through 13 annually with the December report, and
• Memorandum items 1 through 3 annually with the December report.
• Institutions with total fiduciary assets greater than $100 million but less than or equal to $250 million (as of the preceding
December 31) that do not meet the fiduciary income test for quarterly reporting must also complete Memorandum item 4 annually
with the December report.
(Column A)
Managed
Assets
Dollar Amounts in Thousands
Fiduciary and Related Assets
4. Personal trust and agency accounts ........
5. Employee benefit and retirementrelated trust and agency accounts:
a. Employee benefit—defined
contribution.....................................
b. Employee benefit—defined benefit ......
c. Other employee benefit and retirementrelated accounts ..............................
6. Corporate trust and agency accounts ......
7. Investment management and investment
advisory agency accounts .....................
8. Foundation and endowment trust and
agency accounts .................................
9. Other fiduciary accounts .......................
10. Total fiduciary accounts
(sum of items 4 through 9) ....................
(Column B)
Non-Managed
Assets
(Column D)
Number of
Non-Managed
Accounts
Amount
Amount
Number
Number
RCFD B868
RCFD B869
RCFD B870
RCFD B871
4.
RCFD B872
RCFD B873
RCFD B874
RCFD B875
RCFD B876
RCFD B877
RCFD B878
RCFD B879
RCFD B880
RCFD B881
RCFD B882
RCFD B883
RCFD B884
RCFD B885
RCFD C001
RCFD C002
RCFD B886
RCFD J253
RCFD B888
RCFD J254
RCFD J255
RCFD J256
RCFD J257
RCFD J258
RCFD B890
RCFD B891
RCFD B892
RCFD B893
RCFD B894
RCFD B895
RCFD B896
RCFD B897
5.a.
5.b.
5.c.
6.
7.
8.
9.
10.
RCFD B898
11. Custody and safekeeping accounts .........
(Column C)
Number of
Managed
Accounts
RCFD B899
11.
06/2018
FFIEC 031
Page 87 of 91
RC-71
Schedule RC-T—Continued
Dollar Amounts in Thousands
12. Fiduciary accounts held in foreign
offices (included in items 10 and 11) ....
13. Individual Retirement Accounts,
Health Savings Accounts, and other
similar accounts
(included in items 5.c and 11) ............
(Column A)
Managed
Assets
(Column B)
Non-Managed
Assets
(Column C)
Number of
Managed
Accounts
(Column D)
Number of
Non-Managed
Accounts
Amount
RCFN B900
Amount
RCFN B901
Number
RCFN B902
Number
RCFN B903
12.
RCFD J259
RCFD J260
RCFD J261
13.
Dollar Amounts in Thousands RIAD
Fiduciary and Related Services Income
14. Personal trust and agency accounts ..................................................................................
15. Employee benefit and retirement-related trust and agency accounts:
a. Employee benefit-defined contribution ............................................................................
b. Employee benefit-defined benefit ..................................................................................
c. Other employee benefit and retirement-related accounts ....................................................
16. Corporate trust and agency accounts ................................................................................
17. Investment management and investment advisory agency accounts ........................................
18. Foundation and endowment trust and agency accounts ........................................................
19. Other fiduciary accounts .................................................................................................
20. Custody and safekeeping accounts ...................................................................................
21. Other fiduciary and related services income ........................................................................
22. Total gross fiduciary and related services income (sum of items 14 through 21)
(must equal Schedule RI, item 5.a) ...................................................................................
a. Fiduciary and related services income—foreign offices
(included in item 22) .................................................................. B912
23. Less: Expenses ............................................................................................................
24. Less: Net losses from fiduciary and related services .............................................................
25. Plus: Intracompany income credits for fiduciary and related services........................................
26. Net fiduciary and related services income...........................................................................
Memoranda
Dollar Amounts in Thousands
1. Managed assets held in fiduciary accounts:
a. Noninterest-bearing deposits ........................
b. Interest-bearing deposits .............................
c. U.S. Treasury and U.S. Government
agency obligations .....................................
d. State, county, and municipal obligations .........
e. Money market mutual funds .........................
f. Equity mutual funds ....................................
g. Other mutual funds.....................................
h. Common trust funds and collective
investment funds .......................................
i. Other short-term obligations .........................
RCFD J262
(Column A)
Personal Trust and
Agency and Investment
Management Agency
Accounts
RCFD
Amount
(Column B)
Employee Benefit
and Retirement-Related
Trust and Agency
Accounts
RCFD
Amount
Amount
B904
14.
B905
B906
B910
15.a.
15.b.
15.c.
16.
17.
18.
19.
20.
21.
4070
22.
B907
A479
J315
J316
A480
B909
22.a.
23.
24.
25.
26.
C058
A488
B911
A491
(Column C)
All Other Accounts
RCFD
Amount
J263
J266
J264
J267
J265
J268
M.1.a.
M.1.b.
J269
J272
J275
J270
J273
J276
J271
J274
J277
J278
J281
J279
J282
J280
J283
M.1.c.
M.1.d.
M.1.e.
M.1. f.
M.1.g.
J284
J287
J285
J288
J286
J289
M.1.h.
M.1. i.
06/2012
FFIEC 031
Page 88 of 91
RC-72
Schedule RC-T—Continued
Memoranda—Continued
(Column A)
Personal Trust and
Agency and Investment
Management Agency
Accounts
Dollar Amounts in Thousands
1. j. Other notes and bonds ............................
k. Investments in unregistered funds and
private equity investments ........................
l. Other common and preferred stocks ...........
m. Real estate mortgages .............................
n. Real estate ............................................
o. Miscellaneous assets ..............................
p. Total managed assets held in fiduciary
accounts (for each column, sum of
Memorandum items 1.a through 1.o)...........
RCFD
Amount
(Column B)
Employee Benefit
and Retirement-Related
Trust and Agency
Accounts
Amount
RCFD
(Column C)
All Other Accounts
RCFD
Amount
J290
J291
J292
M.1.j.
J293
J296
J299
J294
J297
J300
J295
J298
J301
J302
J305
J303
J306
J304
J307
M.1.k.
M.1.l.
M.1.m.
M.1.n.
M.1.o.
J308
J309
J310
M.1.p.
(Column A)
Managed Assets
Dollar Amounts in Thousands RCFD
1. q. Investments of managed fiduciary accounts in advised or
sponsored mutual funds ........................................................... J311
Amount
(Column B)
Number of
Managed Accounts
RCFD
Number
J312
(Column A)
Number of
Issues
Dollar Amounts in Thousands RCFD
2. Corporate trust and agency accounts:
a. Corporate and municipal trusteeships ................................................. B927
M.1.q.
(Column B)
Principal Amount
Outstanding
Number
Amount
RCFD B928
M.2.a.
RCFD J314
(1) Issues reported in Memorandum item 2.a that are in default ................ J313
M.2.a.(1)
b. Transfer agent, registrar, paying agent, and other corporate agency.......... B929
M.2.b.
Memorandum items 3.a through 3.h are to be completed by banks with collective investment funds and common trust funds
with a total market value of $1 billion or more as of the preceding December 31.
Memorandum item 3.h only is to be completed by banks with collective investment funds and common trust funds with a
total market value of less than $1 billion as of the preceding December 31.
(Column A)
Number of Funds
Dollar Amounts in Thousands
3. Collective investment funds and common trust funds:
a. Domestic equity..............................................................................
b. International/Global equity ................................................................
c. Stock/Bond blend............................................................................
d. Taxable bond .................................................................................
e. Municipal bond ...............................................................................
f. Short-term investments/Money market ................................................
g. Specialty/Other ..............................................................................
h. Total collective investment funds
(sum of Memorandum items 3.a through 3.g) .......................................
RCFD
Number
(Column B)
Market Value of
Fund Assets
RCFD
Amount
B931
B932
B933
B935
B937
B934
B936
B938
B939
B941
B943
B940
B942
B944
M.3.a.
M.3.b.
M.3.c.
M.3.d.
M.3.e.
M.3. f.
M.3.g.
B945
B946
M.3.h.
06/2018
FFIEC 031
Page 89 of 91
RC-73
Schedule RC-T—Continued
Memoranda—Continued
(Column A)
Gross Losses
Managed
Accounts
Dollar Amounts in Thousands
4. Fiduciary settlements, surcharges, and other losses:
a. Personal trust and agency accounts ........................................
b. Employee benefit and retirement-related trust and agency
accounts ............................................................................
c. Investment management and investment advisory agency
accounts ............................................................................
d. Other fiduciary accounts and related services ............................
e. Total fiduciary settlements, surcharges, and other losses
(sum of Memorandum items 4.a through 4.d)
(sum of columns A and B minus column C must equal
Schedule RC-T, item 24) .......................................................
RIAD
Amount
(Column B)
Gross Losses
Non-Managed
Accounts
RIAD
Amount
(Column C)
Recoveries
RIAD
Amount
B947
B948
B949
M.4.a.
B950
B951
B952
M.4.b.
B953
B956
B954
B957
B955
B958
M.4.c.
M.4.d.
B959
B960
B961
M.4.e.
Person to whom questions about Schedule RC-T—Fiduciary and Related Services should be directed:
Name and Title (TEXT B962)
E-mail Address (TEXT B926)
Area Code / Phone Number / Extension (TEXT B963)
Area Code / FAX Number (TEXT B964)
06/2012
FFIEC 031
Page 90 of 91
RC-74
Schedule RC-V—Variable Interest Entities1
(Column A)
Securitization Vehicles
Dollar Amounts in Thousands
1. Assets of consolidated variable interest entities (VIEs) that can be used only
to settle obligations of the consolidated VIEs:
a. Cash and balances due from depository institutions ................................
b. Securities not held for trading .............................................................
c. Loans and leases held for investment, net of allowance, and held for sale ...
d. Other real estate owned ....................................................................
e. Other assets ...................................................................................
2. Liabilities of consolidated VIEs for which creditors do not have recourse
to the general credit of the reporting bank:
a. Other borrowed money .....................................................................
b. Other liabilities ................................................................................
3. All other assets of consolidated VIEs
(not included in items 1.a through 1.e above) ............................................
4. All other liabilities of consolidated VIEs
(not included in items 2.a through 2.b above) ............................................
RCFD
Amount
(Column B)
Other VIEs
RCFD
Amount
J981
JF84
HU20
HU22
K009
JF91
HU21
HU23
JF89
JF90
JF92
JF85
JF93
JF86
2.a.
2.b.
K030
JF87
3.
K033
JF88
4.
Dollar Amounts in Thousands RCFD
5. Total assets of asset-backed commercial paper (ABCP) conduit VIEs............................................ JF77
6. Total liabilities of ABCP conduit VIEs ...................................................................................... JF78
1.a.
1.b.
1.c.
1.d.
1.e.
Amount
5.
6.
1. Institutions that have adopted ASU 2016-13 should report assets net of any applicable allowance for credit losses.
03/2020
FFIEC 031
Page 91 of 91
RC-75
Optional Narrative Statement Concerning the Amounts
Reported in the Consolidated Reports of Condition and Income
The management of the reporting bank may, if it wishes, submit a
brief narrative statement on the amounts reported in the
Consolidated Reports of Condition and Income. This optional
statement will be made available to the public, along with the
publicly available data in the Consolidated Reports of Condition
and Income, in response to any request for individual bank report
data. However, the information reported in Schedule RI-E, item
2.g; Schedule RC-C, Part I, Memorandum items 17.a and 17.b;
Schedule RC-O, Memorandum items 6 through 9, 14, 15, and 18;
and Schedule RC-P, items 7.a and 7.b, is regarded as
confidential and will not be made available to the public on an
individual institution basis. BANKS CHOOSING TO SUBMIT THE
NARRATIVE STATEMENT SHOULD ENSURE THAT THE
STATEMENT DOES NOT CONTAIN THE NAMES OR OTHER
IDENTIFICATIONS OF INDIVIDUAL BANK CUSTOMERS,
REFERENCES TO THE AMOUNTS REPORTED IN THE
CONFIDENTIAL ITEMS IDENTIFIED ABOVE, OR ANY OTHER
INFORMATION THAT THEY ARE NOT WILLING TO HAVE MADE
PUBLIC OR THAT WOULD COMPROMISE THE PRIVACY OF
THEIR CUSTOMERS. Banks choosing not to make a statement
may check the “No comment” box below and should make no
entries of any kind in the space provided for the narrative
statement; i.e., DO NOT enter in this space such phrases as “No
statement,” “Not applicable,” “N/A,” “No comment,” and “None.”
The optional statement must be entered on this sheet. The statement should not exceed 100 words. Further, regardless of the
number of words, the statement must not exceed 750 characters,
including punctuation, indentation, and standard spacing
between words and sentences. If any submission should exceed
750 characters, as defined, it will be truncated at 750 characters
with no notice to the submitting bank and the truncated statement
will appear as the bank’s statement both on agency computerized
records and in computer-file releases to the public.
All information furnished by the bank in the narrative statement
must be accurate and not misleading. Appropriate efforts shall be
taken by the submitting bank to ensure the statement’s accuracy.
If, subsequent to the original submission, material changes are
submitted for the data reported in the Consolidated Reports of
Condition and Income, the existing narrative statement will be
deleted from the files, and from disclosure; the bank, at its option,
may replace it with a statement appropriate to the amended data.
The optional narrative statement will appear in agency records
and in release to the public exactly as submitted (or amended as
described in the preceding paragraph) by the management of
the bank (except for the truncation of statements exceeding the
750-character limit described above). THE STATEMENT WILL
NOT BE EDITED OR SCREENED IN ANY WAY BY THE
SUPERVISORY AGENCIES FOR ACCURACY OR RELEVANCE.
DISCLOSURE OF THE STATEMENT SHALL NOT SIGNIFY
THAT ANY FEDERAL SUPERVISORY AGENCY HAS VERIFIED
OR CONFIRMED THE ACCURACY OF THE INFORMATION
CONTAINED THEREIN. A STATEMENT TO THIS EFFECT WILL
APPEAR ON ANY PUBLIC RELEASE OF THE OPTIONAL
STATEMENT SUBMITTED BY THE MANAGEMENT OF THE
REPORTING BANK.
RCON Yes
No
Comments? .................................................................................................................................. 6979
BANK MANAGEMENT STATEMENT (please type or print clearly; 750 character limit):
(TEXT 6980)
06/2020
| File Type | application/pdf |
| File Title | Consolidated Reports of Condition and Income for A Bank with Domestic and Foreign Offices—FFIEC 031 |
| Subject | Consolidated Reports of Condition and Income for A Bank with Domestic and Foreign Offices (FFIEC 031) |
| Author | Federal Reserve Board |
| File Modified | 2020-09-28 |
| File Created | 2018-06-28 |