Redlined Draft FFIEC 031 Report Form for the Proposed Call Report Revisions Effective Dates Beginning with June 30 2024 v2

FFIEC 031
Draft Reporting Form for Call Report Revisions
Proposed to Take Effect Beginning with the
June 30, 2024, Report Date

AF
T

The following draft reporting form, which is subject to change,
presents the pages from the FFIEC 031 Call Report as they are
proposed to be revised, subject to final approval by the U.S. Office
of Management and Budget.
These proposed revisions are described in the federal banking
agencies’ initial Paperwork Reduction Act (PRA) Federal Register
notices published in the Federal Register on September 28, 2023
(see FIL-53-2023, dated October 2, 2023) and on December 27,
2023 (see FIL-68-2023, dated December 27, 2023).

R

As discussed in the agencies’ final PRA Federal Register
notice published on May 22, 2024, the agencies are proceeding
with the revisions to the FFIEC 031 Call Report with certain
modifications.

D

The initial and final PRA Federal Register notices and draft
redlined instructions for these proposed revisions to the FFIEC
031 Call Report are available on the FFIEC webpage for the
FFIEC 031 Call Report.

Draft as of May 22, 2024

1

Table of Contents

AF
T

Effective as of the June 30, 2024, Report Date
Schedule
Line Item
Description
RC-C—Loans and
Memorandum
Loans restructured in troubled debt restructurings that are in
Lease Financing
items 1.a
compliance with their modified terms (included in Schedule
Receivables
through 1.g
RC-C, Part I, and not reported as past due or nonaccrual in
Schedule RC-N, Memorandum item 1):
RC-N – Past Due and
Memorandum
Loans restructured in troubled debt restructurings included in
Nonaccrual Loans,
items 1.a
Schedule RC-N, items 1 through 7, above (and not
Leases, and Other
through 1.g
reported in Schedule RC-C, Part I, Memorandum item 1):
Assets
RC-O—Other Data for
Memorandum
Portion of loans restructured in troubled debt restructurings
Deposit Insurance
item 16
that are in compliance with their modified terms and are
Assessments
guaranteed or insured by the U.S. government (including the
FDIC) (included in Schedule RC-C, Part I, Memorandum
item 1)

D

R

Effective as of the December 31, 2024, Report Date
Schedule
Line Item
Description
Memorandum
7. Guaranteed by U.S. Government agencies or sponsored
Schedule RC-B –
item 7
agencies included In Schedule RC-B, item 5.b
Securities
Items 9.a
9. Loans to nondepository financial institutions and other
RC-C, Part I—Loans
through 9.b.(2) loans:
and Lease Financing
a. Loans to nondepository financial institutions
Receivables
b. Other loans
(1) Loans for purchasing or carrying securities, including
margin loans
(2) All other loans (exclude consumer loans
Memorandum
10. Loans to nondepository financial institutions
RC-C, Part I—Loans
item 10
a. Loans to mortgage credit intermediaries
and Lease Financing
b. Loans to business credit intermediaries
Receivables
c. Loans to private equity funds
d. Loans to consumer credit intermediaries
e. Other loans to nondepository financial institutions
Items 1.e.(2)
1.e.(2) Loans to depository financial institutions 1.e.(3) Loans
Schedule RC-L –
through 1.e.(4) to nondepository financial institutions 1.e.(4) All other
Derivatives and Offunused commitments
Balance Sheet Items
Item 1.e.(3)(a)
1.e.(3) Unused Commitments: Loans to nondepository
Schedule RC-L –
through
financial institutions:
Derivatives and Off1.e.(3)(f)
a. Loans to mortgage credit intermediaries
Balance Sheet Items
b. Loans to business credit intermediaries
c. Loans to private equity funds
d. Loans to consumer credit intermediaries
e. Other loans to nondepository financial institutions
Memorandum
9. Loans to nondepository financial institutions included in
RC-N – Past Due and
item 9
Schedule RC-N, item 7
Nonaccrual Loans,
Leases, and Other
Assets

Pages
4

5-6

7

Pages
8-9
10

11-12

13-14
13-14

15-16

2

Federal 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 August 31, 2026
Page 1 of 88

Consolidated Reports of Condition and Income for
a Bank with Domestic and Foreign Offices—FFIEC 031
(20240630)

June 30, 2024

Report at the close of business March 31, 2024

(20240331)

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.

(RCON 9999)

AF
T

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

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)
Director (Trustee)

Date of Signature

Director (Trustee)

R

Signature of Chief Financial Officer (or Equivalent)

Submission of Reports
Each bank must file its Reports of Condition and Income (Call
Report) data by either:

D

(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)
State Abbreviation (RSSD 9200)

FDIC Certificate Number

Zip Code (RSSD 9220)

Legal Entity Identifier (LEI)

(RSSD 9050)

86.12

(Report only if your institution already has an LEI.) (RCON 9224)

The estimated average burden associated with this information collection is 84.53 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.
03/2024

3 06/2024

FFIEC 031
Page 25 of 88
RC-10

Schedule RC-C—Continued
(Column A)
Consolidated
Bank

Part I—Continued

Memoranda

RCFD

Amount

RCON

Amount

1563

9.
9.a.

J454

1545
J451

F162
F163
2123

2165

9.b.(1)
9.b.(2)
10.

2123

10.a.
10.b.
11.

AF
T

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, Loan
column
A must equal
Schedule
RC, sum of
items 4.a
and 4.b) ..
modifications
to borrowers
experiencing
financial
difficulty

(Column B)
Domestic
Offices

2122

R

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) .......................................................................
loan modifications to borrowers experiencing financial difficulty
f. All other loans
(include loans to individuals for household, family, and other personal expenditures)............

2122

RCON

K158
K159
F576
K160
K161
K162

12.

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.

D

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.

loan modifications to borrowers experiencing financial difficulty
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)
06/2024
through 10, column B, less item 11, column B.
03/2017
4

FFIEC 031
Page 49 of 88
RC-34

Schedule RC-N—Continued
Memoranda

Loan modifications to borrowers experiencing financial difficulty
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)

AF
T

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) .................

(Column A)
Past due
30 through 89
days and still
accruing

K118

K119

RCFD

RCFD

K120
K123

K121
K124

K122
K125

M.1.e.(1)
M.1.e.(2)

K127

K128

M.1. f.

R

K117

RCFD

D

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)..........................

K126

loan modifications to borrowers experiencing financial difficulty

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)

5

06/2024
06/2020

FFIEC 031
Page 50 of 88
RC-35

Schedule RC-N—Continued
Memoranda—Continued
(Column A)
Past due
30 through 89
days and still
accruing

(Column B)
Past due 90
days or more
and still
accruing

(Column C)
Nonaccrual

Amount

M.1.g.

AF
T

Dollar Amounts in Thousands RCFD
Amount
Amount
RCFD
RCFD
1. g. Total loans restructured in troubled debt
loan modifications to borrowers experiencing financial difficulty
restructurings included in Schedule
RC-N, items 1 through 7, above (sum of
HK27
HK28
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
6559
6560
Schedule RC-N, items 4 and 7, above .......... 6558
3. Loans secured by real estate to non-U.S.
addressees (domicile) (included in Schedule
1249
1250
RC-N, item 1, above) ................................ 1248
4. Not applicable
5. Loans and leases held for sale (included in
C241
C226
Schedule RC-N, items 1 through 8, above) .... C240
(Column A)
Past due
30 through 89 days

Dollar Amounts in Thousands
6. Derivative contracts:
Fair value of amounts carried as assets ........

RCFD

Amount

3529

M.3.

M.5.

(Column B)
Past due 90
days or more

RCFD

Amount

3530

Memorandum items 7 and 8 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 ....................................................

R

M.2.

M.6.

RCFD

Amount

C410
C411

M.7.
M.8.

D

1. Exclude amounts reported in Memorandum items 1.f.(1) through 1.f.(4) when calculating the total in Memorandum item 1.g.

6

06/2024
03/2024

FFIEC 031
Page 54 of 88
RC-39

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
loan modifications to borrowers experiencing financial difficulty
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.

AF
T

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

D

R

M.17.d.

7

06/2024
06/2012

FFIEC 031
Page 23 of 88
RC-8

Schedule RC-B—Continued
Memoranda—Continued
Held-to-maturity
(Column A)
Amortized Cost
Amount

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.

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.

R

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

(Column B)
Fair Value

AF
T

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

Available-for-sale

D

G348

Insert A
1. The $10 billion asset-size test is based on the total assets reported on the June 30, 2023, Report of Condition.
8

03/2024
12/2024

Insert A – Schedule RC-B

Held‐to‐maturity 
(Column A) 
(Column B) 
Amortized Cost 
Fair Value 
Dollar Amounts in Thousands 

Available‐for‐sale
(Column C) 
(Column D) 
Amortized Cost 
Fair Value 

RCFD  Amount  RCFD  Amount  RCFD  Amount  RCFD  Amount

XXXX   

XXXX 

XXXX 

M.7

D

R

AF
T

7. Guaranteed by U.S.
Government agencies or
sponsored agencies included
in Schedule RC‐B, item 5.b………….  XXXX 

9

12/2024

FFIEC 031
Page 25 of 88
RC-10

Schedule RC-C—Continued
(Column A)
Consolidated
Bank

Part I—Continued

Memoranda

RCFD

Amount

1563
XXXX

XXXX
XXXX

F162
F163
2123

RCON

Amount

9.
9.a.

J454

1545
J451
2165

9.b.(1)
9.b.(2)
10.

2123

10.a.
10.b.
11.

AF
T

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
, including margin loans
(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, Loan
column
A must equal
Schedule
RC, sum offinancial
items 4.a
and 4.b) ..
modifications
to borrowers
experiencing
difficulty*

(Column B)
Domestic
Offices

2122

R

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) .......................................................................
loan modifications to borrowers experiencing financial difficulty*
f. All other loans
(include loans to individuals for household, family, and other personal expenditures)............

2122

RCON

K158
K159
F576
K160
K161
K162

12.

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.

D

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.

loan modifications to borrowers experiencing financial difficulty*
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)
12/2024
through 10, column B, less item 11, column B.
03/2017
10
*The loan modification to borrowers experiencing financial difficulty revisions are effective as of the June 30, 2024, report date.

FFIEC 031
Page 27 of 88
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.

AF
T

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 the preceding December 31 report date, 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
Insert B

R

(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.

D

12. Loans (not considered purchased credit
deteriorated) and leases held for investment
that were acquired in business combinations
with acquisition dates in the current
calendar year:
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

11

12/2024
03/2024

Insert B
Memorandum items 10.a through 10.e are to be completed by institutions with $10 billion or more
in total assets.1

Dollar Amounts in Thousands
10. Loans to nondepository financial institutions:
a. Loans to mortgage credit intermediaries………………
b.Loans to business credit intermediaries………………
c.Loans to private equity funds……………………………
d.Loans to consumer credit intermediaries………………

(Column B)
Domestic Offices
RCON Amount

XXXX
XXXX
XXXX
XXXX
XXXX

XXXX
XXXX
XXXX
XXXX
XXXX

M.10.a
M.10.b
M.10.c
M.10.d
M.10.e

D

R

AF
T

e.Other loans to nondepository financial institutions……

(Column A)
Consolidated Bank
RCFD Amount

1. The $10 billion asset-size test is based on the total assets reported on the June 30, 2023, Report of
Condition

12

12/2024

FFIEC 031
Page 40 of 88
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.

AF
T

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 ...........................................................................
Insert C
(2) Loans to financial institutions ...............................................................................
(4)
(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)
(4)
1.e.(3)
2.

R

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

D

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

7. Credit derivatives:
a. Notional amounts:
(1) Credit default swaps ..........................
(2) Total return swaps .............................
(3) Credit options ...................................
(4) Other credit derivatives .......................

(Column A)
Sold Protection
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 on the
June 30, 2023, Report of Condition.

13

12/2024
03/2024

Insert C

Dollar Amounts in Thousands
(2) Loans to depository financial institutions……………………………......

RCFD

XXXX
(3) Loans to nondepository financial institutions…………………………… XXXX

Amount
1.e.(2)
1.e.(3)

Items 1.e.(3)(a) through 1.e.(3)(e) are to be completed by banks with
$10 billion or more in total assets.1
(a) Loans to mortgage credit intermediaries………………………………...

1.e.(3)(a)
1.e.(3)(b)

AF
T

XXXX
(b) Loans to business credit intermediaries………….....………………….. XXXX
(c) Loans to private equity funds…………………………………………….. XXXX
(d) Loans to consumer credit intermediaries………………………………. XXXX
(e) Other loans to nondepository financial institutions……………………. XXXX

1.e.(3)(c)
1.e.(3)(d)

D

R

1.e.(3)(e)

14

12/2024

FFIEC 031
Page 50 of 88
RC-35

Schedule RC-N—Continued
Memoranda—Continued
(Column A)
Past due
30 through 89
days and still
accruing

(Column B)
Past due 90
days or more
and still
accruing

(Column C)
Nonaccrual

Amount

M.1.g.

AF
T

Dollar Amounts in Thousands RCFD
Amount
Amount
RCFD
RCFD
1. g. Total loans restructured in troubled debt
loan modifications to borrowers experiencing financial difficulty*
restructurings included in Schedule
RC-N, items 1 through 7, above (sum of
HK27
HK28
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
6559
6560
Schedule RC-N, items 4 and 7, above .......... 6558
3. Loans secured by real estate to non-U.S.
addressees (domicile) (included in Schedule
1249
1250
RC-N, item 1, above) ................................ 1248
4. Not applicable
5. Loans and leases held for sale (included in
C241
C226
Schedule RC-N, items 1 through 8, above) .... C240
(Column A)
Past due
30 through 89 days

Dollar Amounts in Thousands
6. Derivative contracts:
Fair value of amounts carried as assets ........

RCFD

Amount

3529

RCFD

M.5.

Amount

3530

7. Additions to nonaccrual assets during the previous six months ..........................................
8. Nonaccrual assets sold during the previous six months ....................................................

R

M.3.

(Column B)
Past due 90
days or more

Memorandum items 7 and 8 are to be completed semiannually in the June and
December reports only.

Insert D

M.2.

M.6.

RCFD

Amount

C410
C411

M.7.
M.8.

D

1. Exclude amounts reported in Memorandum items 1.f.(1) through 1.f.(4) when calculating the total in Memorandum item 1.g.

*The loan modification to borrowers experiencing financial difficulty revisions are effective as of the June 30, 2024, report date.
15

12/2024
03/2024

Insert D
(Column A)
Past due
30 through 89
days and still
accruing
RCFD

Amount RCFD

XXXX

XXXX

Amount

(Column C)
Nonaccrual

RCFD Amount
XXXX

M.9.

D

R

AF
T

Dollar Amounts in Thousands
9. Loans to nondepository financial
institutions included in Schedule RC-N, item 7

(Column B)
Past due 90
days or more
and still
accruing

16

12/2024