# FDIC FIL-55-2016: Proposed New Consolidated Reports of Condition and Income for Small Institutions

> Federal · Agency guidance · Superseded

URL: https://www.frixlaw.com/law-library/statutes/FDIC_FIL16055

## Section

- **Citation:** FDIC FIL-55-2016
- **Heading:** Proposed New Consolidated Reports of Condition and Income for Small Institutions
- **Jurisdiction:** Federal
- **Kind:** Agency guidance
- **Status:** Superseded
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** FDIC Financial Institution Letters / Proposed New Consolidated Reports of Condition and Income for Small Institutions

## Text

54190
Federal Register / Vol. 81, No. 157 / Monday, August 15, 2016 / Notices
will provide annual snapshots of the
database to NARA to determine
historical value. The FAA (DAA–0237–
2016–0008) proposes to maintain most
records created in support of the ADS–
B Rebate Program for 3 years after the
program ends; payment records will be
retained for 6 years; The FAA will
manage ADS–B related records as
permanent records until the proposed
schedule is approved by NARA.
SYSTEM MANAGER(S) AND ADDRESS:
Manager, Aircraft Registration Branch,
AFS–750, Federal Aviation
Administration, Mike Monroney
Aeronautical Center, P.O. Box 25082,
Oklahoma City, OK 73125. Manager,
Automatic Dependent Surveillance—
Broadcast (ADS B) Program, AJM–2323
800 Independence Ave. SW.,
Washington, DC 20591.
NOTIFICATION PROCEDURE:
Same as ‘‘System manager.’’
RECORD ACCESS PROCEDURES:
Same as ‘‘System manager.’’
CONTESTING RECORD PROCEDURES:
Same as ‘‘System manager.’’
RECORD SOURCE CATEGORIES:
Individuals, manufacturers of aircraft,
maintenance inspectors, mechanics, and
FAA officials. All forms associated with
this system and subject to the
Paperwork Reduction Act have been
approved by the Office of Management
and Budget (OMB) under the referenced
information collection requests; OMB
control numbers, 2120–0024, 2120–
0029, 2120–0042, 2420–0043, 2120–
0078, and 2120–0729.
EXEMPTIONS CLAIMED FOR THE SYSTEM:
None.
Issued in Washington, DC.
Claire W. Barrett,
Departmental Chief Privacy Officer.
[FR Doc. 2016–19354 Filed 8–12–16; 8:45 am]
BILLING CODE 4910–9X–P
DEPARTMENT OF TRANSPORTATION
Bureau of Transportation Statistics
[Docket ID Number DOT–OST–2014–0031]
Agency Information Collection;
Activity Under OMB Review;
Passenger Origin-Destination Survey
Report
AGENCY: Office of the Assistant
Secretary for Research and Technology
(OST–R), Bureau of Transportation
Statistics (BTS), DOT.
ACTION: Notice.
SUMMARY: In compliance with the
Paperwork Reduction Act of 1995 (44
U.S.C
eau of Transportation Statistics
[Docket ID Number DOT–OST–2014–0031]
Agency Information Collection;
Activity Under OMB Review;
Passenger Origin-Destination Survey
Report
AGENCY: Office of the Assistant
Secretary for Research and Technology
(OST–R), Bureau of Transportation
Statistics (BTS), DOT.
ACTION: Notice.
SUMMARY: In compliance with the
Paperwork Reduction Act of 1995 (44
U.S.C. 3501 et seq.), this notice
announces that the Information
Collection Request (ICR) abstracted
below will be forwarded to the Office of
Management and Budget (OMB) for
extension of currently approved
collections. The ICR describes the
nature of the information collection and
its expected burden. The Federal
Register Notice with a 60-day comment
period soliciting comments on the
following collection of information was
published on May 25, 2016 (81 FR
33321). No comments were received.
DATES: Written comments should be
submitted by September 14, 2016.
FOR FURTHER INFORMATION CONTACT:
James Bouse, Office of Airline
Information, RTS–42, Room E34–441,
OST–R, BTS, 1200 New Jersey Avenue
SE., Washington, DC 20590–0001,
Telephone Number (202) 366–4876, Fax
Number (202) 366–3383 or EMAIL
james.bouse@dot.gov.
COMMENTS: Send comments to the Office
of Information and Regulatory Affairs,
Office of Management and Budget, 725–
17th Street NW., Washington, DC 20503,
Attention: OST Desk Officer.
SUPPLEMENTAL INFORMATION:
OMB Approval No.: 2139–0001.
Title: Passenger Origin-Destination
Survey Report.
Form No.: None.
Type of Review: Extension of a
currently approved collection.
Respondents: Large certificated air
carriers that provide scheduled
passenger service.
Number of Respondents: 48.
Total Number of Annual Responses:
192.
Estimated Time per Response: 60
hours.
Total Annual Burden: 11,520 hours
:
OMB Approval No.: 2139–0001.
Title: Passenger Origin-Destination
Survey Report.
Form No.: None.
Type of Review: Extension of a
currently approved collection.
Respondents: Large certificated air
carriers that provide scheduled
passenger service.
Number of Respondents: 48.
Total Number of Annual Responses:
192.
Estimated Time per Response: 60
hours.
Total Annual Burden: 11,520 hours.
Needs and Uses: Survey data are used
in monitoring the airline industry,
negotiating international agreements,
reviewing requests for the grant of anti-
trust immunity for air carrier alliance
agreements, selecting new international
routes, selecting U.S. carriers to operate
limited entry foreign routes, and
modeling the spread of contagious
diseases. The Passenger Origin-
Destination Survey Report is the only
aviation data collection by DOT where
the air carriers report the true origins
and destinations of passengers’ flight
itineraries. The Department does have
another aviation data collection (T–100)
which (1) gives passenger totals for city-
pairs served on a nonstop basis and (2)
market totals for passengers traveling on
a single flight number. If the passenger
travels on multiple flight numbers, a
new market is recorded for each change
in flight number.
The Confidential Information
Protection and Statistical Efficiency Act
of 2002 (44 U.S.C. 3501 note), requires
a statistical agency to clearly identify
information it collects for non-statistical
purposes. BTS hereby notifies the
respondents and the public that BTS
uses the information it collects under
this OMB approval for non-statistical
purposes including, but not limited to,
publication of both Respondent’s
identity and its data, submission of the
information to agencies outside BTS for
review, analysis and possible use in
regulatory and other administrative
matters
istical
purposes. BTS hereby notifies the
respondents and the public that BTS
uses the information it collects under
this OMB approval for non-statistical
purposes including, but not limited to,
publication of both Respondent’s
identity and its data, submission of the
information to agencies outside BTS for
review, analysis and possible use in
regulatory and other administrative
matters.
ADDRESSES: Send comments to the
Office of Information and Regulatory
Affairs, Office of Management and
Budget, 725 17th Street NW.,
Washington, DC 20503, Attention: OST
Desk Officer.
Comments are invited on: Whether
the proposed collection of information
is necessary for the proper performance
of the functions of the Department.
Comments should address whether the
information will have practical utility;
the accuracy of the Department’s
estimate of the burden of the proposed
information collection; ways to enhance
the quality, utility and clarity of the
information to be collected; and ways to
minimize the burden of the collection of
information on respondents, including
the use of automated collection
techniques or other forms of information
technology.
Issued in Washington, DC, on August 9,
2016.
William Chadwick, Jr.,
Director, Office of Airline Information,
Bureau of Transportation Statistics.
[FR Doc. 2016–19352 Filed 8–12–16; 8:45 am]
BILLING CODE 4910–9X–P
DEPARTMENT OF THE TREASURY
Office of the Comptroller of the
Currency
FEDERAL RESERVE SYSTEM
FEDERAL DEPOSIT INSURANCE
CORPORATION
Proposed Agency Information
Collection Activities; Comment
Request
AGENCIES: Office of the Comptroller of
the Currency (OCC), Treasury; Board of
Governors of the Federal Reserve
System (Board); and Federal Deposit
Insurance Corporation (FDIC).
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Agency Information
Collection Activities; Comment
Request
AGENCIES: Office of the Comptroller of
the Currency (OCC), Treasury; Board of
Governors of the Federal Reserve
System (Board); and Federal Deposit
Insurance Corporation (FDIC).
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54191
Federal Register / Vol. 81, No. 157 / Monday, August 15, 2016 / Notices
ACTION: Joint notice and request for
comment.
SUMMARY: In accordance with the
requirements of the Paperwork
Reduction Act (PRA) of 1995 (44 U.S.C.
chapter 35), the OCC, the Board, and the
FDIC (the ‘‘agencies’’) may not conduct
or sponsor, and the respondent is not
required to respond to, an information
collection unless it displays a currently
valid Office of Management and Budget
(OMB) control number. The Federal
Financial Institutions Examination
Council (FFIEC), of which the agencies
are members, has approved the
agencies’ publication for public
comment of a proposal for a new
Consolidated Reports of Condition and
Income for Eligible Small Institutions
(FFIEC 051). The proposed FFIEC 051 is
a streamlined version of the existing
Consolidated Reports of Condition and
Income for a Bank with Domestic
Offices Only (FFIEC 041), which has
been created by removing certain
existing schedules and data items that
would be replaced by a limited number
of data items that would be collected in
a new supplemental schedule,
eliminating certain other existing data
items, and reducing the reporting
frequency of certain data items. The
FFIEC 051 generally would be
applicable to institutions with domestic
offices only and assets of less than $1
billion. The FFIEC 041 would be
applicable to institutions with domestic
offices only that do not file the FFIEC
051. When compared to the existing
FFIEC 041, the proposed FFIEC 051
shows a reduction in the number of
pages from 85 to 61
rting
frequency of certain data items. The
FFIEC 051 generally would be
applicable to institutions with domestic
offices only and assets of less than $1
billion. The FFIEC 041 would be
applicable to institutions with domestic
offices only that do not file the FFIEC
051. When compared to the existing
FFIEC 041, the proposed FFIEC 051
shows a reduction in the number of
pages from 85 to 61. This decrease is the
result of the removal of approximately
950 or about 40 percent of the nearly
2,400 data items in the FFIEC 041.
In addition, the FFIEC and the
agencies are seeking public comment on
proposed revisions to the FFIEC 041 and
the Consolidated Reports of Condition
and Income for a Bank with Domestic
and Foreign Offices (FFIEC 031), which
are currently approved collections of
information. The Consolidated Reports
of Condition and Income are commonly
referred to as the Call Report.
The proposed FFIEC 051 and the
revisions to the FFIEC 041 and FFIEC
031 would take effect as of the March
31, 2017, report date. At the end of the
comment period for this notice, the
comments and recommendations
received will be analyzed to determine
the extent to which the FFIEC and the
agencies should modify the proposal for
the FFIEC 051 and the revisions to the
FFIEC 041 and FFIEC 031 prior to giving
final approval. As required by the PRA,
the agencies will then publish a second
Federal Register notice for a 30-day
comment period and submit the final
FFIEC 051, FFIEC 041, and FFIEC 031
to OMB for review and approval.
DATES: Comments must be submitted on
or before October 14, 2016.
ADDRESSES: Interested parties are
invited to submit written comments to
any or all of the agencies. All comments,
which should refer to the OMB control
number(s), will be shared among the
agencies.
OCC: Because paper mail in the
Washington, DC, area and at the OCC is
subject to delay, commenters are
encouraged to submit comments by
email, if possible, to prainfo@
occ.treas.gov
14, 2016.
ADDRESSES: Interested parties are
invited to submit written comments to
any or all of the agencies. All comments,
which should refer to the OMB control
number(s), will be shared among the
agencies.
OCC: Because paper mail in the
Washington, DC, area and at the OCC is
subject to delay, commenters are
encouraged to submit comments by
email, if possible, to prainfo@
occ.treas.gov. Comments may be sent to:
Legislative and Regulatory Activities
Division, Office of the Comptroller of
the Currency, Attention: ‘‘1557–0081,
FFIEC 031, 041, and 051,’’ 400 7th
Street SW., Suite 3E–218, Mail Stop
9W–11, Washington, DC 20219. In
addition, comments may be sent by fax
to (571) 465–4326. You may personally
inspect and photocopy comments at the
OCC, 400 7th Street SW., Washington,
DC 20219. For security reasons, the OCC
requires that visitors make an
appointment to inspect comments. You
may do so by calling (202) 649–6700 or,
for persons who are deaf or hard of
hearing, TTY, (202) 649–5597. Upon
arrival, visitors will be required to
present valid government-issued photo
identification and submit to security
screening in order to inspect and
photocopy comments.
All comments received, including
attachments and other supporting
materials, are part of the public record
and subject to public disclosure. Do not
include any information in your
comment or supporting materials that
you consider confidential or
inappropriate for public disclosure.
Board: You may submit comments,
which should refer to ‘‘FFIEC 031,
FFIEC 041, and FFIEC 051,’’ by any of
the following methods:
• Agency Web site: http://
www.federalreserve.gov. Follow the
instructions for submitting comments at:
http://www.federalreserve.gov/
generalinfo/foia/ProposedRegs.cfm.
• Federal eRulemaking Portal: http://
www.regulations.gov. Follow the
instructions for submitting comments.
• Email: regs.comments@
federalreserve.gov. Include the reporting
form numbers in the subject line of the
message
• Agency Web site: http://
www.federalreserve.gov. Follow the
instructions for submitting comments at:
http://www.federalreserve.gov/
generalinfo/foia/ProposedRegs.cfm.
• Federal eRulemaking Portal: http://
www.regulations.gov. Follow the
instructions for submitting comments.
• Email: regs.comments@
federalreserve.gov. Include the reporting
form numbers in the subject line of the
message.
• Fax: (202) 452–3819 or (202) 452–
3102.
• Mail: Robert DeV. Frierson,
Secretary, Board of Governors of the
Federal Reserve System, 20th Street and
Constitution Avenue NW., Washington,
DC 20551.
All public comments are available
from the Board’s Web site at
www.federalreserve.gov/generalinfo/
foia/ProposedRegs.cfm as submitted,
unless modified for technical reasons.
Accordingly, your comments will not be
edited to remove any identifying or
contact information. Public comments
may also be viewed electronically or in
paper in Room MP–500 of the Board’s
Martin Building (20th and C Streets
NW.) between 9:00 a.m. and 5:00 p.m.
on weekdays.
FDIC: You may submit comments,
which should refer to ‘‘FFIEC 031,
FFIEC 041, and FFIEC 051,’’ by any of
the following methods:
• Agency Web site: https://
www.fdic.gov/regulations/laws/federal/.
Follow the instructions for submitting
comments on the FDIC’s Web site.
• Federal eRulemaking Portal:
https://www.regulations.gov. Follow the
instructions for submitting comments.
• Email: comments@FDIC.gov.
Include ‘‘FFIEC 031, FFIEC 041, and
FFIEC 051’’ in the subject line of the
message.
• Mail: Manuel E. Cabeza, Counsel,
Attn: Comments, Room MB–3105,
Federal Deposit Insurance Corporation,
550 17th Street NW., Washington, DC
20429.
• Hand Delivery: Comments may be
hand delivered to the guard station at
the rear of the 550 17th Street Building
(located on F Street) on business days
between 7:00 a.m. and 5:00 p.m
C 041, and
FFIEC 051’’ in the subject line of the
message.
• Mail: Manuel E. Cabeza, Counsel,
Attn: Comments, Room MB–3105,
Federal Deposit Insurance Corporation,
550 17th Street NW., Washington, DC
20429.
• Hand Delivery: Comments may be
hand delivered to the guard station at
the rear of the 550 17th Street Building
(located on F Street) on business days
between 7:00 a.m. and 5:00 p.m.
Public Inspection: All comments
received will be posted without change
to https://www.fdic.gov/regulations/
laws/federal/ including any personal
information provided. Paper copies of
public comments may be requested from
the FDIC Public Information Center by
telephone at (877) 275–3342 or (703)
562–2200.
Additionally, commenters may send a
copy of their comments to the OMB
desk officer for the agencies by mail to
the Office of Information and Regulatory
Affairs, U.S. Office of Management and
Budget, New Executive Office Building,
Room 10235, 725 17th Street NW.,
Washington, DC 20503; by fax to (202)
395–6974; or by email to oira_
submission@omb.eop.gov.
FOR FURTHER INFORMATION CONTACT: For
further information about the proposed
revisions to the Call Report discussed in
this notice, please contact any of the
agency staff whose names appear below.
In addition, copies of the Call Report
forms and the proposed FFIEC 051 can
be obtained at the FFIEC’s Web site
(https://www.ffiec.gov/ffiec_report_
forms.htm).
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54192
Federal Register / Vol. 81, No. 157 / Monday, August 15, 2016 / Notices
1 See 80 FR 56539 (September 18, 2015) and 81
FR 45357 (July 13, 2016) for information on other
actions taken under this initiative.
OCC: Kevin Korzeniewski, Senior
Attorney, (202) 649–5490, or for persons
who are deaf or hard of hearing, TTY,
3
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54192
Federal Register / Vol. 81, No. 157 / Monday, August 15, 2016 / Notices
1 See 80 FR 56539 (September 18, 2015) and 81
FR 45357 (July 13, 2016) for information on other
actions taken under this initiative.
OCC: Kevin Korzeniewski, Senior
Attorney, (202) 649–5490, or for persons
who are deaf or hard of hearing, TTY,
(202) 649–5597, Legislative and
Regulatory Activities Division, Office of
the Comptroller of the Currency, 400 7th
Street SW., Washington, DC 20219.
Board: Nuha Elmaghrabi, Federal
Reserve Board Clearance Officer, (202)
452–3884, Office of the Chief Data
Officer, Board of Governors of the
Federal Reserve System, 20th and C
Streets NW., Washington, DC 20551.
Telecommunications Device for the Deaf
(TDD) users may call (202) 263–4869.
FDIC: Manuel E. Cabeza, Counsel,
(202) 898–3767, Legal Division, Federal
Deposit Insurance Corporation, 550 17th
Street NW., Washington, DC 20429.
SUPPLEMENTARY INFORMATION: The
agencies are proposing to create a new
Call Report for eligible small
institutions, the foundation for which is
a currently approved collection of
information for each agency. In
addition, the agencies are proposing
revisions to data items reported on the
FFIEC 041 and FFIEC 031 Call Reports.
Report Title: Consolidated Reports of
Condition and Income (Call Report).
Form Numbers: FFIEC 051 (proposed
for eligible small institutions), FFIEC
041 (for banks and savings associations
with domestic offices only), and FFIEC
031 (for banks and savings associations
with domestic and foreign offices).
Frequency of Response: Quarterly.
Affected Public: Business or other for-
profit.
OCC
OMB Control No.: 1557–0081.
Estimated Number of Respondents:
1,412 national banks and federal savings
associations.
Estimated Average Burden per
Response: 58.70 burden hours per
quarter to file.
Estimated Total Annual Burden:
331,538 burden hours to file.
Board
OMB Control No.: 7100–0036
offices).
Frequency of Response: Quarterly.
Affected Public: Business or other for-
profit.
OCC
OMB Control No.: 1557–0081.
Estimated Number of Respondents:
1,412 national banks and federal savings
associations.
Estimated Average Burden per
Response: 58.70 burden hours per
quarter to file.
Estimated Total Annual Burden:
331,538 burden hours to file.
Board
OMB Control No.: 7100–0036.
Estimated Number of Respondents:
839 state member banks.
Estimated Average Burden per
Response: 59.23 burden hours per
quarter to file.
Estimated Total Annual Burden:
198,776 burden hours to file.
FDIC
OMB Control No.: 3064–0052.
Estimated Number of Respondents:
3,891 insured state nonmember banks
and state savings associations.
Estimated Average Burden per
Response: 43.89 burden hours per
quarter to file.
Estimated Total Annual Burden:
683,104 burden hours to file.
The estimated burden per response
for the quarterly filings of the Call
Report is an average that varies by
agency because of differences in the
composition of the institutions under
each agency’s supervision (e.g., size
distribution of institutions, types of
activities in which they are engaged,
and existence of foreign offices). The
agencies’ burden estimates for the Call
Report include the estimated time for
gathering and maintaining data in the
required form and completing those Call
Report data items for which an
institution has a reportable (nonzero)
amount. However, with respect to the
time for reviewing instructions, the
burden estimates generally include
review time associated with those
schedules and data items for which the
institution has reportable amounts and
do not include review time applicable to
data items for which the institution
determines, upon instructional review,
that it does not have reportable
amounts. As provided in the PRA,
burden estimates exclude the time for
compiling and maintaining business
records in the normal course of an
institution’s activities
edules and data items for which the
institution has reportable amounts and
do not include review time applicable to
data items for which the institution
determines, upon instructional review,
that it does not have reportable
amounts. As provided in the PRA,
burden estimates exclude the time for
compiling and maintaining business
records in the normal course of an
institution’s activities.
Type of Review: Revision and
extension of currently approved
collections.
General Description of Reports
These information collections are
mandatory: 12 U.S.C. 161 (for national
banks), 12 U.S.C. 324 (for state member
banks), 12 U.S.C. 1817 (for insured state
nonmember commercial and savings
banks), and 12 U.S.C. 1464 (for federal
and state savings associations). At
present, except for selected data items
and text, these information collections
are not given confidential treatment.
Abstract
Institutions submit Call Report data to
the agencies each quarter for the
agencies’ use in monitoring the
condition, performance, and risk profile
of individual institutions and the
industry as a whole. Call Report data
serve a regulatory or public policy
purpose by assisting the agencies in
fulfilling their missions of ensuring the
safety and soundness of financial
institutions and the financial system
and the protection of consumer
financial rights, as well as agency-
specific missions affecting national and
state-chartered institutions, e.g.,
monetary policy, financial stability, and
deposit insurance. Call Reports are the
source of the most current statistical
data available for identifying areas of
focus for on-site and off-site
examinations
l
institutions and the financial system
and the protection of consumer
financial rights, as well as agency-
specific missions affecting national and
state-chartered institutions, e.g.,
monetary policy, financial stability, and
deposit insurance. Call Reports are the
source of the most current statistical
data available for identifying areas of
focus for on-site and off-site
examinations. The agencies use Call
Report data in evaluating institutions’
corporate applications, including, in
particular, interstate merger and
acquisition applications for which, as
required by law, the agencies must
determine whether the resulting
institution would control more than 10
percent of the total amount of deposits
of insured depository institutions in the
United States. Call Report data also are
used to calculate institutions’ deposit
insurance and Financing Corporation
assessments and national banks’ and
federal savings associations’ semiannual
assessment fees.
Current Actions
I. Introduction
As the result of a formal initiative
launched by the FFIEC in December
2014 to identify potential opportunities
to reduce burden associated with Call
Report requirements for community
banks, the agencies are proposing a new
streamlined Call Report (FFIEC 051) for
eligible small institutions and revisions
to the existing versions of the Call
Report (FFIEC 041 and FFIEC 031). In
embarking on this effort, the FFIEC is
responding to industry concerns about
the cost and burden associated with the
Call Report. The FFIEC’s formal
initiative includes actions in five areas,1
three of which have served as the
foundation for the proposed FFIEC 051.
These three actions, discussed below,
include community bank outreach,
surveys of agency Call Report data
users, and consideration of a more
streamlined Call Report for eligible
small institutions
out
the cost and burden associated with the
Call Report. The FFIEC’s formal
initiative includes actions in five areas,1
three of which have served as the
foundation for the proposed FFIEC 051.
These three actions, discussed below,
include community bank outreach,
surveys of agency Call Report data
users, and consideration of a more
streamlined Call Report for eligible
small institutions. In addition, as a
framework for the actions it is
undertaking, the FFIEC developed a set
of guiding principles for use in
evaluating potential additions and
deletions of Call Report data items and
other revisions to the Call Report. In
general, data items collected in the Call
Report must meet three guiding
principles: (1) The data items serve a
long-term regulatory or public policy
purpose by assisting the FFIEC member
entities in fulfilling their missions of
ensuring the safety and soundness of
financial institutions and the financial
system and the protection of consumer
financial rights, as well as agency-
specific missions affecting national and
state-chartered institutions; (2) the data
items to be collected maximize practical
utility and minimize, to the extent
practicable and appropriate, burden on
financial institutions; and (3) equivalent
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fic missions affecting national and
state-chartered institutions; (2) the data
items to be collected maximize practical
utility and minimize, to the extent
practicable and appropriate, burden on
financial institutions; and (3) equivalent
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54193
Federal Register / Vol. 81, No. 157 / Monday, August 15, 2016 / Notices
2 EGRPRA requires the federal banking agencies
to conduct a decennial joint review of their
regulations to identify those that are outdated,
unnecessary, or unduly burdensome.
3 This review is mandated by section 604 of the
Financial Services Regulatory Relief Act of 2006 (12
U.S.C. 1817(a)(11)).
data items are not readily available
through other means.
II. FFIEC’s Community Bank Call
Report Burden-Reduction Initiative
A. Community Bank Outreach
As one of the actions under the
FFIEC’s community bank Call Report
burden-reduction initiative, the agencies
conducted and participated in several
outreach efforts to better understand,
through industry dialogue, the aspects
of reporting institutions’ Call Report
process that are significant sources of
reporting burden, including where
manual intervention by an institution’s
staff is necessary to report particular
information. As an initial step toward
improving this understanding,
representatives from the FFIEC member
entities visited nine community
institutions during the third quarter of
2015. In the first quarter of 2016, two
bank trade groups, the Independent
Community Bankers of America and the
American Bankers Association, each
organized a number of conference call
meetings with small groups of
community bankers in which
representatives from the FFIEC member
entities participated
e FFIEC member
entities visited nine community
institutions during the third quarter of
2015. In the first quarter of 2016, two
bank trade groups, the Independent
Community Bankers of America and the
American Bankers Association, each
organized a number of conference call
meetings with small groups of
community bankers in which
representatives from the FFIEC member
entities participated. During the visits to
banks and the conference call meetings,
the community bankers explained how
they prepare their Call Reports,
identified which schedules or data
items take a significant amount of time
and/or manual processes to complete,
and described the reasons for this. The
bankers also offered suggestions for
streamlining the Call Report.
The agencies note that during the
banker outreach calls, as well as in
comment letters submitted under a
review of agency regulations required by
the Economic Growth and Regulatory
Paperwork Reduction Act (EGRPRA),2
they received many comments about the
burden of reporting in accordance with
the revised regulatory capital rules in
Call Report Schedule RC–R—Regulatory
Capital. The agencies revised this
schedule in March 2015 to include the
data items that would be necessary for
an institution to calculate its regulatory
capital ratios under the revised capital
rules. The greater detail of those rules
requires a degree of categorization,
recordkeeping, and reporting that is
greater than under the prior applicable
capital rules. The FFIEC, through its
Task Force on Reports (task force), is
monitoring the banking agencies’
response to the concerns about the
revised regulatory capital rules raised
during the EGRPRA comment process
and the associated reporting burden of
Schedule RC–R arising from the
implementation of those rules by
community banks
ing that is
greater than under the prior applicable
capital rules. The FFIEC, through its
Task Force on Reports (task force), is
monitoring the banking agencies’
response to the concerns about the
revised regulatory capital rules raised
during the EGRPRA comment process
and the associated reporting burden of
Schedule RC–R arising from the
implementation of those rules by
community banks.
The agencies also note that during the
banker outreach calls and visits, they
received many comments addressing the
substantive burden arising from
reviewing the Call Report instructions
on a quarterly or other periodic basis
even for those data items applicable to
an institution for which the institution
determines that there is no information
for it to report. As noted previously, the
agencies’ burden estimates for the Call
Report include estimated time for
reviewing instructions, gathering and
maintaining data in the required form,
and completing those Call Report data
items for which an institution has a
reportable (nonzero) amount. Consistent
with past practice, the agencies’ burden
estimates do not reflect burden
associated with an institution’s time for
reviewing the instructions for applicable
data items for which an institution does
not have reportable amounts. Therefore,
the agencies’ burden estimates do not
reflect the burden reduction associated
with an institution no longer having to
review the instructions for those
applicable data items without reportable
amounts that the agencies are proposing
to remove from the Call Report. Further,
as noted previously, the estimated
burden per response is an average
estimate for all filers of the Call Report.
This estimate does not separately
distinguish between the FFIEC 031,
FFIEC 041, and the proposed FFIEC 051
versions of the Call Report. The agencies
will consider revising the methodology
for estimating burden hours and
preparing separate burden estimates for
the FFIEC 031, FFIEC 041, and FFIEC
051 reports.
B
burden per response is an average
estimate for all filers of the Call Report.
This estimate does not separately
distinguish between the FFIEC 031,
FFIEC 041, and the proposed FFIEC 051
versions of the Call Report. The agencies
will consider revising the methodology
for estimating burden hours and
preparing separate burden estimates for
the FFIEC 031, FFIEC 041, and FFIEC
051 reports.
B. Acceleration of the Statutorily
Mandated Review of the Call Report
As a second action, the agencies
accelerated the start of the next
statutorily mandated review of the
existing Call Report data items (Full
Review),3 which otherwise would have
commenced in 2017. Users of Call
Report data items at the FFIEC member
entities are participating in a series of
nine surveys conducted over a 19-
month period that began in mid-July
2015. As an integral part of these
surveys, users are asked to fully explain
the need for each Call Report data item
they deem essential, how the data item
is used, the frequency with which it is
needed, and the population of
institutions from which it is needed.
Call Report schedules have been placed
into nine groups and prioritized for
review, generally based on level of
burden cited by banking industry
representatives. Based on the results of
the surveys, the agencies are identifying
data items that are being considered for
elimination, less frequent collection, or
new or upwardly revised reporting
thresholds. The results of the first three
surveys have been incorporated into this
proposal. Burden-reducing reporting
changes from the remaining six surveys
will be proposed in future Federal
Register notices with an anticipated
March 31, 2018, implementation date.
C. Consideration of a More Streamlined
Call Report for Eligible Small
Institutions
As a third action, the agencies
considered the feasibility and merits of
creating a less burdensome version of
the quarterly Call Report for institutions
that meet certain criteria
ning six surveys
will be proposed in future Federal
Register notices with an anticipated
March 31, 2018, implementation date.
C. Consideration of a More Streamlined
Call Report for Eligible Small
Institutions
As a third action, the agencies
considered the feasibility and merits of
creating a less burdensome version of
the quarterly Call Report for institutions
that meet certain criteria. Together with
the outcomes of the preceding two
actions to date, the results of this action
are the subject of this proposal, i.e., the
FFIEC 051 Call Report for eligible small
institutions, which is summarized in
Section III, Overview of the Current
Proposal, below.
III. Overview of the Current Proposal
Under the auspices of the FFIEC and
its task force, the agencies collectively
reviewed the feedback from the
previously mentioned banker outreach
efforts completed in 2015 and 2016 as
one of the inputs for developing a
proposal to address industry concerns
about the regulatory reporting burden
imposed on institutions by the Call
Report. In addressing these concerns,
the agencies aimed to balance
institutions’ requests for a less
burdensome regulatory reporting
process with FFIEC member entities’
need for sufficient data to monitor the
condition and performance of, and
ensure the safety and soundness of,
institutions and carry out agency-
specific missions. With these two goals
in mind, the task force developed, and
the FFIEC and the agencies agreed to
propose, a separate, more streamlined,
and noticeably shorter Call Report to be
completed by eligible small institutions
as well as certain burden-reducing
revisions to the current FFIEC 041 and
FFIEC 031 versions of the Call Report
ss of,
institutions and carry out agency-
specific missions. With these two goals
in mind, the task force developed, and
the FFIEC and the agencies agreed to
propose, a separate, more streamlined,
and noticeably shorter Call Report to be
completed by eligible small institutions
as well as certain burden-reducing
revisions to the current FFIEC 041 and
FFIEC 031 versions of the Call Report.
The agencies recognize that institutions
operate under widely varying business
models, which affects the nature and
extent of their activities and translates
into differences in the amount of
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4 As part of this initiative, the agencies are
committed to exploring alternatives to the $1 billion
asset-size threshold that could extend the eligibility
to file the FFIEC 051 to additional institutions.
5 This proposed reservation of authority is
consistent with the reservation of authority
applicable to a holding company with consolidated
total assets of less than $1 billion that would
otherwise file the Board’s FR Y–9SP, Parent
Company Only Financial Statements for Small
Holding Companies (OMB Control No. 7100–0128).
See page GEN–1 of the instructions for the FR Y–
9SP.
6 Consistent with the existing Call Report
instructions, if an institution reaches $1 billion or
more in consolidated total assets due to a business
combination, a transaction between entities under
common control, or a branch acquisition that is not
a business combination, then the institution must
file the FFIEC 041 Call Report beginning with the
first quarter-end report date following the effective
date of the transaction.
information to be reported in their Call
Reports
illion or
more in consolidated total assets due to a business
combination, a transaction between entities under
common control, or a branch acquisition that is not
a business combination, then the institution must
file the FFIEC 041 Call Report beginning with the
first quarter-end report date following the effective
date of the transaction.
information to be reported in their Call
Reports.
For purposes of the FFIEC 051 Call
Report, the agencies propose to define
‘‘eligible small institutions’’ as
institutions with total assets less than $1
billion and domestic offices only.4
These institutions currently file the
FFIEC 041 Call Report. Eligible small
institutions would have the option to
file the FFIEC 041 Call Report rather
than the FFIEC 051. In addition, for a
small institution otherwise eligible to
file the FFIEC 051, the institution’s
primary federal regulatory agency,
jointly with the state chartering
authority, if applicable, may require the
institution to file the FFIEC 041 instead
based on supervisory needs. In
determining whether an institution with
less than $1 billion in total assets
should be required to file the FFIEC 041
rather than the FFIEC 051, the
appropriate agency will consider criteria
including, but not limited to, whether
the eligible institution is significantly
engaged in complex, specialized, or
other high-risk activities.5 It is
anticipated that such determinations
would be made in a limited number of
cases.
The existing Call Report instructions
generally provide that shifts in an
institution’s reporting status are to begin
with the March Call Report based on the
institution’s consolidated total assets as
reported in the Call Report for June of
the previous calendar year
d, or
other high-risk activities.5 It is
anticipated that such determinations
would be made in a limited number of
cases.
The existing Call Report instructions
generally provide that shifts in an
institution’s reporting status are to begin
with the March Call Report based on the
institution’s consolidated total assets as
reported in the Call Report for June of
the previous calendar year. Applying
this principle to the FFIEC 051, an
institution with domestic offices only
would be eligible to file the FFIEC 051
Call Report beginning as of its proposed
effective date of March 31, 2017, if it
reported consolidated total assets of less
than $1 billion in its Call Report for
June 30, 2016.
Thereafter, if the total assets of an
institution with domestic offices only
that files the FFIEC 051 Call Report
increase to $1 billion or more as of a
June 30 report date, it would no longer
be eligible to file the FFIEC 051 Call
Report beginning as of the March 31
report date the following year. The
institution would instead begin to file
the FFIEC 041 report.6
In developing the proposed FFIEC 051
for eligible small institutions, the data
items currently collected in the FFIEC
041, including individual schedules,
were reviewed to determine how the
existing reporting requirements could be
modified to make the information in the
Call Report more applicable to and less
burdensome for smaller, noncomplex
institutions without adversely affecting
FFIEC member entities’ data needs
EC 051
for eligible small institutions, the data
items currently collected in the FFIEC
041, including individual schedules,
were reviewed to determine how the
existing reporting requirements could be
modified to make the information in the
Call Report more applicable to and less
burdensome for smaller, noncomplex
institutions without adversely affecting
FFIEC member entities’ data needs. As
a result of this interagency review, the
following changes were made to the
FFIEC 041 report form to create the
proposed FFIEC 051 and are discussed
in detail in Sections IV.A through IV.D
below and in Appendix A:
• The addition of a Supplemental
Schedule to collect indicator questions
and indicator data items on certain
complex and specialized activities, as
discussed in section IV.A below, as a
basis for removing partial or entire
schedules (and other related items)
which are currently included in the
FFIEC 041;
• The elimination of data items
identified as no longer necessary for
collection from institutions with less
than $1 billion in total assets and
domestic offices only during the
completed portions of the Full Review
or during a separate interagency review
that focused on data items infrequently
reported by institutions of this size;
• Changes to the frequency of data
collection for certain items identified as
needed less often than quarterly from
institutions with less than $1 billion in
total assets and domestic offices only;
and
• Removal of all data items for which
a $1 billion asset-size reporting
threshold currently exists.
In addition, the agencies plan to
prepare a separate, shorter set of
Instructions for Preparation of
Consolidated Reports of Condition and
Income for users of the FFIEC 051,
which would be published by the
beginning of the quarterly reporting
period in which the FFIEC 051 takes
effect
nd
• Removal of all data items for which
a $1 billion asset-size reporting
threshold currently exists.
In addition, the agencies plan to
prepare a separate, shorter set of
Instructions for Preparation of
Consolidated Reports of Condition and
Income for users of the FFIEC 051,
which would be published by the
beginning of the quarterly reporting
period in which the FFIEC 051 takes
effect.
In designing the proposed FFIEC 051
Call Report, the agencies have sought to
maintain, to the extent possible, the
existing structure of the FFIEC 041 Call
Report, including the numbering and
sequencing of data items within Call
Report schedules. Institutions and their
staff members involved in the
preparation of the Call Report are
familiar with how the FFIEC 041 Call
Report is currently organized. Feedback
from banker outreach activities
indicated that they did not favor the
rearranging of existing data items that
would be retained in a streamlined Call
Report for small institutions because the
need to adapt to these structural
changes would itself be burdensome.
As noted above, the statutorily
mandated review of the existing Call
Report data items is an ongoing process.
The agencies have included certain
proposed revisions to the existing FFIEC
031 and FFIEC 041 Call Reports based
on the task force’s evaluation of the
results of the first three surveys of Call
Report users at FFIEC member entities
are included in this notice (see Section
V below). Additional changes to the
FFIEC 031, the FFIEC 041, and the
FFIEC 051 will be proposed in future
Federal Register notices after the
conclusion of the remaining user
surveys.
The agencies invite comment on any
difficulties that institutions would
expect to encounter in implementing
the systems and process changes
necessary to accommodate the proposed
FFIEC 051 and the proposed revisions to
the FFIEC 041 and FFIEC 031
C 031, the FFIEC 041, and the
FFIEC 051 will be proposed in future
Federal Register notices after the
conclusion of the remaining user
surveys.
The agencies invite comment on any
difficulties that institutions would
expect to encounter in implementing
the systems and process changes
necessary to accommodate the proposed
FFIEC 051 and the proposed revisions to
the FFIEC 041 and FFIEC 031.
In addition, the agencies invite
comment on the estimated lead time
necessary for institutions to be properly
prepared for reporting on the proposed
FFIEC 051 Call Report, and the revised
FFIEC 041 and FFIEC 031 Call Reports,
and whether the proposed March 31,
2017, implementation date for these
reporting changes provides sufficient
time.
The specific wording of the captions
for the new or revised Call Report data
items and schedule titles discussed in
this proposal and the numbering of
these data items should be regarded as
preliminary.
IV. Discussion of Proposed Call Report
Revisions To Create the FFIEC 051
A. Replacement of Partial or Entire
Schedules With a Supplemental
Schedule
The FFIEC 041 Call Report schedules
requiring the reporting of data on
activities considered complex or
specialized were identified and
reviewed to determine which schedules
(or portions of schedules) could be
eliminated from the FFIEC 051 and
replaced with questions asking whether
the institution engages in any of these
complex or specialized activities along
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ified and
reviewed to determine which schedules
(or portions of schedules) could be
eliminated from the FFIEC 051 and
replaced with questions asking whether
the institution engages in any of these
complex or specialized activities along
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54195
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with corresponding indicator data items
that would be completed for those
activities in which the institution
engages. The indicator data items would
provide aggregate data specific to the
identified complex or specialized
activity, allowing users of the Call
Report at FFIEC member entities to
ascertain the degree to which an
institution engages in such activity. The
following is a list of the identified
schedules and activities along with the
related proposed indicator questions
and data items that would be included
in a new Schedule SU in the FFIEC 051
Call Report:
• Derivatives data currently collected
on Schedule RC–L—Derivatives and
Off-Balance Sheet Items and in certain
other schedules would be eliminated
from the FFIEC 051 (except from
Schedule RC–R—Regulatory Capital)
and replaced with the following
indicator question and data items:
Æ Does the institution have any
derivative contracts? (If yes, complete
the following items.)
Æ Total gross notional amount of
interest rate derivatives held for trading
Æ Total gross notional amount of all
other derivatives held for trading
Æ Total gross notional amount of
interest rate derivatives not held for
trading
Æ Total gross notional amount of all
other derivatives not held for trading
• Schedule RC–D—Trading Assets
and Liabilities would be eliminated
from the FFIEC 051. Indicator questions
and data items are not necessary
because total trading assets and total
trading liabilities are reported on
Schedule RC—Balance Sheet
gross notional amount of
interest rate derivatives not held for
trading
Æ Total gross notional amount of all
other derivatives not held for trading
• Schedule RC–D—Trading Assets
and Liabilities would be eliminated
from the FFIEC 051. Indicator questions
and data items are not necessary
because total trading assets and total
trading liabilities are reported on
Schedule RC—Balance Sheet.
• Schedule RC–P—1–4 Family
Residential Mortgage Banking Activities
would be eliminated from the FFIEC
051 and replaced with the following
indicator question and data items:
Æ For the two calendar quarters
preceding the current calendar quarter,
have either the institution’s sales of 1–
4 family residential mortgage loans
during the quarter or its 1–4 family
residential mortgage loans held for sale
or trading as of quarter-end exceeded
$10 million? (If yes, complete the
following items.)
Æ Principal amount of 1–4 family
residential mortgage loans sold during
the quarter
Æ Quarter-end amount of 1–4 family
residential mortgage loans held for sale
or trading
• Schedule RC–Q—Assets and
Liabilities Measured at Fair Value on a
Recurring Basis would be eliminated
from the FFIEC 051 and replaced with
the following indicator question and
data items:
Æ Does the institution use the fair
value option to measure any of its assets
or liabilities? (If yes, complete the
following items.)
Æ Aggregate amount of fair value
option assets
Æ Aggregate amount of fair value
option liabilities
Æ Year-to-date net gains (losses)
recognized in earnings on fair value
option assets
Æ Year-to-date net gains (losses)
recognized in earnings on fair value
option liabilities
• Schedule RC–S—Servicing,
Securitization, and Asset Sale Activities
would be eliminated from the FFIEC
051 and replaced with the following
indicator questions and data items:
Æ Does the institution have any assets
it has sold and securitized with
servicing retained or with recourse or
other seller-provided credit
enhancements? (If ye
ognized in earnings on fair value
option liabilities
• Schedule RC–S—Servicing,
Securitization, and Asset Sale Activities
would be eliminated from the FFIEC
051 and replaced with the following
indicator questions and data items:
Æ Does the institution have any assets
it has sold and securitized with
servicing retained or with recourse or
other seller-provided credit
enhancements? (If yes, complete the
following item.)
Æ Total outstanding principal balance
of assets sold and securitized by the
reporting institution with servicing
retained or with recourse or other seller-
provided credit enhancements
Æ Does the institution have any assets
it has sold with recourse or other seller-
provided credit enhancements but has
not securitized? (If yes, complete the
following item.)
Æ Total outstanding principal balance
of assets sold by the reporting
institution with recourse or other seller-
provided credit enhancements, but not
securitized by the reporting institution
Æ Does the institution service any
closed-end 1–4 family residential
mortgage loans for others or does it
service more than $10 million of other
financial assets for others? (If yes,
complete the following item.)
Æ Total outstanding principal balance
of closed-end 1–4 family residential
mortgage loans serviced for others plus
the total outstanding principal balance
of other financial assets serviced for
others if more than $10 million
To note, the item related to the credit
card fees and finance charges will be
addressed in the Credit Card Lending
Specialized Items section, below
following item.)
Æ Total outstanding principal balance
of closed-end 1–4 family residential
mortgage loans serviced for others plus
the total outstanding principal balance
of other financial assets serviced for
others if more than $10 million
To note, the item related to the credit
card fees and finance charges will be
addressed in the Credit Card Lending
Specialized Items section, below.
• Schedule RC–V—Variable Interest
Entities would be eliminated from the
FFIEC 051 and replaced with the
following indicator question and data
items:
Æ Does the institution have any
consolidated variable interest entities?
(If yes, complete the following items.)
Æ Total assets of consolidated
variable interest entities
Æ Total liabilities of consolidated
variable interest entities
• Credit Card Lending Specialized
Items included in Schedule RI–B—
Charge-offs and Recoveries on Loans
and Leases and Changes in Allowance
for Loan and Lease Losses; Schedule
RC–C—Loans and Lease Financing
Receivables; and Schedule RC–S—
Servicing, Securitization, and Asset Sale
Activities would be replaced with the
following indicator question and data
items:
Æ Does the institution, together with
affiliated institutions, have outstanding
credit card receivables that exceed $500
million as of the report date or is the
institution a credit card specialty bank
as defined for Uniform Bank
Performance Report (UBPR) purposes?
(If yes, complete the following items.)
Æ Outstanding credit card fees and
finance charges included in credit cards
to individuals for household, family,
and other personal expenditures (retail
credit cards)
Æ Separate valuation allowance for
uncollectible retail credit card fees and
finance charges
Æ Amount of allowance for loan and
lease losses attributable to retail credit
card fees and finance charges
Æ Uncollectible retail credit card fees
and finance charges reversed against
year-to-date income
Æ Outstanding credit card fees and
finance charges included in retail credit
car
it cards)
Æ Separate valuation allowance for
uncollectible retail credit card fees and
finance charges
Æ Amount of allowance for loan and
lease losses attributable to retail credit
card fees and finance charges
Æ Uncollectible retail credit card fees
and finance charges reversed against
year-to-date income
Æ Outstanding credit card fees and
finance charges included in retail credit
card receivables sold and securitized
with servicing retained or with recourse
or other seller-provided credit
enhancements
• FDIC Loss-Sharing Agreement data
items included in Schedule RC–M—
Memoranda, and Schedule RC–N—Past
Due and Nonaccrual Loans, Leases, and
Other Assets would be eliminated from
the FFIEC 051 and replaced with the
following indicator question and data
items:
Æ Does the institution have assets
covered by FDIC loss-sharing
agreements? (If yes, complete the
following items.)
Æ Loans and leases covered by FDIC
loss-sharing agreements
Æ Past due and nonaccrual loans and
leases covered by FDIC loss-sharing
agreements, with separate reporting of
loans and leases past due 30–89 days
and still accruing, loans and leases past
due 90 days or more and still accruing,
and nonaccrual loans and leases
Æ Portion of past due and nonaccrual
covered loans and leases protected by
FDIC loss-sharing agreements, with
separate reporting of loans and leases
past due 30–89 days and still accruing,
loans and leases past due 90 days or
more and still accruing, and nonaccrual
loans and leases
Æ Other real estate owned covered by
FDIC loss-sharing agreements
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parate reporting of loans and leases
past due 30–89 days and still accruing,
loans and leases past due 90 days or
more and still accruing, and nonaccrual
loans and leases
Æ Other real estate owned covered by
FDIC loss-sharing agreements
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7 See 81 FR 323186–32188 and 32208 (May 20,
2016).
Æ Portion of covered other real estate
owned that is protected by FDIC loss-
sharing agreements
B. Elimination of Data Items Identified
During the Statutorily Mandated Full
Review of the Call Report and the
Review of Infrequently Reported Items
As discussed above, several of the
existing Call Report schedules have
been reviewed as part of the Full
Review of the Call Report. The resulting
burden-reducing changes relevant to
institutions with less than $1 billion in
total assets and domestic offices only
have been incorporated into the
proposed FFIEC 051. The schedules
reviewed to date include:
• Schedule RI—Income Statement
• Schedule RC—Balance Sheet
• Schedule RC–C—Loans and Lease
Financing Receivables
• Schedule RI–B—Charge-offs and
Recoveries on Loans and Leases and
Changes in Allowance for Loan and
Lease Losses
• Schedule RC–N—Past Due and
Nonaccrual Loans, Leases, and Other
Assets
• Schedule RC–E—Deposit Liabilities
• Schedule RC–O—Other Data for
Deposit Insurance and FICO
Assessments
This proposal also includes revisions
to some of these schedules in the FFIEC
041 and FFIEC 031 Call Reports as a
result of the Full Review (see Section
V). Going forward, the data items in all
other Call Report schedules will
continue to be evaluated as part of the
Full Review
ets
• Schedule RC–E—Deposit Liabilities
• Schedule RC–O—Other Data for
Deposit Insurance and FICO
Assessments
This proposal also includes revisions
to some of these schedules in the FFIEC
041 and FFIEC 031 Call Reports as a
result of the Full Review (see Section
V). Going forward, the data items in all
other Call Report schedules will
continue to be evaluated as part of the
Full Review.
As another component of this
initiative, data items infrequently
reported in the FFIEC 041 Call Report
by banks with total assets less than $1
billion and domestic offices only were
reviewed by the FFIEC member entities
to determine which of these items
remain necessary for monitoring the
safety and soundness of, and meeting
agency mission-specific needs with
respect to, such smaller, less complex
institutions. Of these data items, those
deemed no longer essential were
excluded from the FFIEC 051.
In the proposed FFIEC 051 Call
Report, the following schedules would
have data items removed as a result of
the completed portions of the statutorily
mandated Full Review or the review of
infrequently reported items (see
Appendix A for complete listing of all
data items removed on the March 31,
2016, FFIEC 041 Call Report):
• Schedule RI—Income Statement
• Schedule RI–B—Charge-offs and
Recoveries on Loans and Leases and
Changes in Allowance for Loan and
Lease Losses
• Schedule RC–C—Loans and Lease
Financing Receivables
• Schedule RC–E—Deposit Liabilities
• Schedule RC–L—Derivatives and Off-
Balance Sheet Items
• Schedule RC–N—Past Due and
Nonaccrual Loans, Leases, and Other
Assets
The agencies note that during the
previously mentioned banker outreach
efforts, some community banks
specifically cited Schedule RC–C, Part
I—Loans and Leases, as a particularly
burdensome schedule to complete.
Many of these banks also indicated that
completing this schedule requires a
significant degree of manual
intervention
C–N—Past Due and
Nonaccrual Loans, Leases, and Other
Assets
The agencies note that during the
previously mentioned banker outreach
efforts, some community banks
specifically cited Schedule RC–C, Part
I—Loans and Leases, as a particularly
burdensome schedule to complete.
Many of these banks also indicated that
completing this schedule requires a
significant degree of manual
intervention.
As discussed above, Call Report data
serve a regulatory or public policy
purpose by assisting the FFIEC member
entities in fulfilling their missions of
ensuring the safety and soundness of
financial institutions and the financial
system and the protection of consumer
financial rights, as well as agency-
specific missions. These agency needs
are particularly evident for data
collected on Schedule RC–C, Part I.
Loan and lease data are critical inputs
to assessing the safety and soundness of
financial institutions through analysis of
the institutions’ management of credit
risk, interest rate risk, and liquidity risk,
including the analysis of lending
concentrations and earnings. Further,
standardization of loan categories across
the schedules within the Call Report is
essential for peer group analysis and
industry analysis. Loan and lease
information is also an important
component of agency statistical models
that assess the risk profile of an
institution, including its risk of failure.
Finally, loan and lease information
assists the agencies in fulfilling their
specific missions. The Federal Reserve,
as part of its monetary policy mission,
relies on institution-specific Call Report
data to provide information on credit
availability and lending conditions not
available elsewhere. Loan and lease
detail at all sizes of institutions are
necessary for policymaking purposes
addressing the overall health of the
economy
the agencies in fulfilling their
specific missions. The Federal Reserve,
as part of its monetary policy mission,
relies on institution-specific Call Report
data to provide information on credit
availability and lending conditions not
available elsewhere. Loan and lease
detail at all sizes of institutions are
necessary for policymaking purposes
addressing the overall health of the
economy.
In general, monetary policy initiatives
function most effectively when
implemented early during a period of
credit constraint, with the responses
tailored to the types of institutions
affected, using standardized loan
information only available from Call
Reports. Reducing loan detail or data
frequency for smaller institutions could
potentially derail these efforts by
delaying the identification of the start of
an economic downturn as well as
determinations of the effectiveness of
any monetary policy changes.
Furthermore, Schedule RC–C, Part I,
data are used to benchmark weekly loan
data collected from a sample of both
small and large institutions that are the
source for estimating weekly loan
aggregates that serve as a more timely
and critical input for monetary
policymaking purposes.
The FDIC’s deposit insurance
assessment system for ‘‘established
small banks’’ relies on information
reported by individual institutions for
the Schedule RC–C, Part I, standardized
loan categories in the determination of
the loan mix index in the financial
ratios method, as recently amended,
which is used to determine assessment
rates for such institutions.7
Notwithstanding the above discussion
of the agencies overall needs for
information collected on Schedule RC–
C, Part I, the agencies have identified 23
data items as having lesser utility for
these purposes. The specific data items
proposed to be removed from the FFIEC
041 report in creating the FFIEC 051
report are listed in Appendix A.
C
ermine assessment
rates for such institutions.7
Notwithstanding the above discussion
of the agencies overall needs for
information collected on Schedule RC–
C, Part I, the agencies have identified 23
data items as having lesser utility for
these purposes. The specific data items
proposed to be removed from the FFIEC
041 report in creating the FFIEC 051
report are listed in Appendix A.
C. Changes to the Frequency of Data
Collection
The FFIEC member entities have
reviewed existing data items in the
FFIEC 041 Call Report that would be
retained in the FFIEC 051 to determine
whether some of these data items could
be collected less frequently than
quarterly from eligible small institutions
without adversely affecting the agencies’
data needs. Data items would be
collected in the FFIEC 051 on a less
than quarterly basis if they are deemed
not necessary for quarterly collection for
a supervisory, surveillance, monitoring,
or agency mission-specific purpose
relevant to institutions with total assets
of less than $1 billion and domestic
offices only.
The following Call Report schedules
in the proposed FFIEC 051 would have
data items that have had a change in the
frequency of data collection from
quarterly to semiannually or annually
(see Appendix A for a list of the affected
data items):
• Schedule RI—Income Statement
• Schedule RC–B—Securities
• Schedule RC–A—Cash and Balances
Due from Depository Institutions
• Schedule RC–C—Loans and Lease
Financing Receivables
• Schedule RC–F—Other Assets
• Schedule RC–G—Other Liabilities
• Schedule RC–L—Derivatives and Off-
Balance Sheet Items
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edule RC–A—Cash and Balances
Due from Depository Institutions
• Schedule RC–C—Loans and Lease
Financing Receivables
• Schedule RC–F—Other Assets
• Schedule RC–G—Other Liabilities
• Schedule RC–L—Derivatives and Off-
Balance Sheet Items
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8 See 74 FR 41973 (August 19, 2009).
9 See FR 2018; OMB No. 7100–0058.
10 Based on statistics tabulated early in the
decade, roughly one quarter of all nonfinancial
business assets were outside the corporate sector,
and such firms tend to be partnerships and
proprietorships, which tend to be small businesses.
• Schedule RC–M—Memoranda
• Schedule RC–N—Past Due and
Nonaccrual Loans, Leases, and Other
Assets
The agencies note that during the
previously mentioned banker outreach
efforts, some community banks
specifically cited Schedule RC–C, Part
II—Loans to Small Businesses and
Small Farms, as a particularly
burdensome schedule to complete.
Many of these banks also indicated that
their reported values on this schedule
did not vary significantly from quarter
to quarter, and inquired whether the
reporting frequency could be reduced to
annual or semiannual.
In 2010, the FFIEC changed the
reporting frequency for Schedule RC–C,
Part II, from annually to quarterly. Call
Report small business and small farm
lending data are an invaluable resource
for understanding credit conditions
facing small businesses. More frequent
collection of these data improves the
Board’s ability to monitor credit
conditions facing small businesses and
small farms and significantly
contributes to its ability to develop
policies intended to address any
problems that arise in credit markets. In
2009, the U.S
l farm
lending data are an invaluable resource
for understanding credit conditions
facing small businesses. More frequent
collection of these data improves the
Board’s ability to monitor credit
conditions facing small businesses and
small farms and significantly
contributes to its ability to develop
policies intended to address any
problems that arise in credit markets. In
2009, the U.S. Department of the
Treasury, also identified a particular
need for these data as they worked to
develop policies to ensure that more
small businesses and small farms would
have access to credit.8 In addition, the
Board finds these data very valuable for
monetary policymaking purposes.
The institution-level Call Report data
provide information that cannot be
obtained from other indicators of small
business and small farm credit
conditions. The agencies’ other
indicators of small business credit
conditions—including the Board’s
Senior Loan Officer Opinion Survey 9
and its Flow of Funds—do not provide
the same level of detail that is available
from Call Reports, and therefore cannot
be used to answer many questions that
naturally arise during the policy
development process. For example,
during a period of credit contraction,
these other data sources cannot be used
to identify which types of institutions
are reducing the volume of their loans
to small businesses and small farms.
This is a significant constraint for the
Board, as having detailed information
about the characteristics of affected
institutions is crucial to designing well-
targeted and effective policy responses.
Moreover, there is evidence that small
business lending by small institutions
does not correlate with lending by larger
institutions.
Monetary policymaking benefits
importantly from more timely
information on small business credit
conditions and flows
led information
about the characteristics of affected
institutions is crucial to designing well-
targeted and effective policy responses.
Moreover, there is evidence that small
business lending by small institutions
does not correlate with lending by larger
institutions.
Monetary policymaking benefits
importantly from more timely
information on small business credit
conditions and flows. To determine how
best to adjust the federal funds rates
over time, the Board must continuously
assess the prospects for real activity and
inflation in coming quarters. Credit
conditions have an important bearing on
the evolution of those prospects over
time, and so the Board pays close
attention to data from Call Reports and
other sources. In trying to understand
the implications of aggregate credit data
for the macroeconomic outlook, it is
helpful to be able to distinguish
between conditions facing small firms
and those affecting other businesses, for
several reasons. First, small businesses
comprise a substantial portion of the
nonfinancial business sector, and so
their hiring and investment decisions
have an important influence on overall
real activity.10 Second, because small
businesses tend to depend more heavily
on depository institutions for external
financing, they likely experience
material swings in their ability to obtain
credit relative to larger firms. Third, the
relative opacity of small businesses and
their consequent need to provide
collateral for loans is thought to create
a ‘‘credit’’ channel for monetary policy
to influence real activity. Specifically,
changes in monetary policy may alter
the value of assets used as collateral for
loans, thereby affecting the ability of
small businesses to obtain credit,
abstracting from the effects of any
changes in loan rates
mall businesses and
their consequent need to provide
collateral for loans is thought to create
a ‘‘credit’’ channel for monetary policy
to influence real activity. Specifically,
changes in monetary policy may alter
the value of assets used as collateral for
loans, thereby affecting the ability of
small businesses to obtain credit,
abstracting from the effects of any
changes in loan rates. Finally, the credit
conditions facing small businesses and
small farms differ substantially from
those facing large businesses, making it
necessary to collect indicators that are
specific to these borrowers. Large
businesses may access credit from a
number of different channels, including
the corporate bond market and the
commercial paper market. In contrast,
small businesses and small farms rely
more heavily on credit provided
through the depository institution
lending channel. The dependence of
small businesses and small farms on
bank lending—particularly from smaller
institutions—magnifies the importance
of Call Report data, which provide the
most comprehensive data on depository
institution lending to small businesses
and small farms, and emphasizes the
importance of collecting quarterly data
from institutions of all sizes.
In response to feedback received from
banker outreach efforts conducted by
the FFIEC member entities, where a
sample of community banks indicated
that data reported on Call Report
Schedule RC–C, Part II, does not vary
significantly from quarter to quarter, the
Board examined the quarter-to-quarter
variation in the Call Report data on
small loans to businesses and small
loans to farms since 2010. Although
some individual banks may see little
variation over time in these Call Report
items, the aggregate data for community
banks do vary enough from quarter to
quarter to make a difference in the
Board’s sense of what is happening with
regard to aggregate credit availability to
small businesses, which is a very
important sector of the economy
sses and small
loans to farms since 2010. Although
some individual banks may see little
variation over time in these Call Report
items, the aggregate data for community
banks do vary enough from quarter to
quarter to make a difference in the
Board’s sense of what is happening with
regard to aggregate credit availability to
small businesses, which is a very
important sector of the economy. During
a downturn, this variability is likely to
increase. However, the Board recognizes
that the very smallest institutions—
those with less than $50 million in total
assets—did not contribute significantly
to the quarterly variation. Therefore, the
agencies propose to change the
frequency of reporting Schedule RC–C,
Part II, in the FFIEC 051 from quarterly
to semiannually for banks with less than
$50 million in total assets.
Some proponents of reduced
reporting frequency for Schedule RC–C,
Part II, have suggested that the agencies
could tie the frequency of reporting to
the business cycle, with lower
frequency (annually or semiannually)
during normal or expansionary times,
and quarterly frequency during a
downturn. The agencies do not consider
this approach to be feasible because
they generally cannot anticipate a
downturn before it starts, and once it
has been determined that a downturn is
under way, there would be an inevitable
lag in implementing the quarterly
reporting requirement. Furthermore,
declines in small business and small
farm lending may precede a downturn
in economic activity and serve as a
leading indicator of such a downturn,
providing useful information to the
agencies for policymaking purposes.
D. Removal of Data Items for Which a
Reporting Threshold Currently Exists
The proposed FFIEC 051 would not
include those FFIEC 041 Call Report
data items for which a reporting
threshold currently exists that creates an
exemption from reporting for banks
with total assets less than $1 billion
cator of such a downturn,
providing useful information to the
agencies for policymaking purposes.
D. Removal of Data Items for Which a
Reporting Threshold Currently Exists
The proposed FFIEC 051 would not
include those FFIEC 041 Call Report
data items for which a reporting
threshold currently exists that creates an
exemption from reporting for banks
with total assets less than $1 billion.
The following schedules were affected
by the removal of these data items (as
shown on the marked March 31, 2016,
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11 https://www.ffiec.gov/ffiec_report_forms.htm.
FFIEC 041 form posted on the FFIEC’s
Web site): 11
• Schedule RI—Income Statement
• Schedule RI–C—Disaggregated Data
on the Allowance for Loan and Lease
Losses
• Schedule RC–B—Securities
• Schedule RC–E—Deposit Liabilities
• Schedule RC–L—Derivatives and Off-
Balance Sheet Items
• Schedule RC–O—Other Data for
Deposit Insurance and FICO
Assessments
E. Preparation of Separate Instructions
for the FFIEC 051
As noted in Section III, the FFIEC and
the agencies will be creating a separate
set of Instructions for Preparation of
Consolidated Reports of Condition and
Income (FFIEC 051). A combined set of
instructions for the FFIEC 031 and the
FFIEC 041 Call Reports will still be
maintained. Instructions for identical
data items in the FFIEC 051 and the
FFIEC 041 generally would reflect the
same text in both sets of instructions.
Instructions for those FFIEC 041 data
items that are not included in the FFIEC
051 would be excluded from the
instructions for the FFIEC 051. Glossary
entries in the instructions for the FFIEC
041 that are not relevant to the FFIEC
051 also would be excluded from the
FFIEC 051 instructions
the FFIEC 051 and the
FFIEC 041 generally would reflect the
same text in both sets of instructions.
Instructions for those FFIEC 041 data
items that are not included in the FFIEC
051 would be excluded from the
instructions for the FFIEC 051. Glossary
entries in the instructions for the FFIEC
041 that are not relevant to the FFIEC
051 also would be excluded from the
FFIEC 051 instructions. Instructions
would be added to the FFIEC 051
instructions for the indicator questions
and data items in the proposed
Supplemental Schedule.
F. Shifts in Reporting Status
The Call Report instructions presently
provide that once an institution reaches
or exceeds a specified total asset or
other reporting threshold that requires
the reporting of additional information
in the Call Report, the institution must
continue to report the additional
information in subsequent years without
regard to whether it later falls below
reporting threshold. To reduce reporting
burden, the agencies are proposing to
revise these instructions on reporting
thresholds. Accordingly, if an
institution’s consolidated total assets or
activity level subsequently fall to less
than the applicable asset or activity
threshold for four consecutive quarters,
the institution may cease reporting the
data items to which the threshold
applies for all reporting thresholds in
the FFIEC 031 and FFIEC 041 (and
proposed FFIEC 051) Call Reports
unless the institution exceeds the
threshold as of a subsequent June 30
report date.
V. Proposed Changes to the FFIEC 031
and FFIEC 041
In addition to the creation of the
FFIEC 051, this proposal also includes
proposed revisions to some of the
schedules in the FFIEC 041 and FFIEC
031 Call Reports as a result of the first
three agency user surveys conducted
under the Full Review. Going forward,
the data items in all other Call Report
schedules will continue to be evaluated
as part of the Full Review
IEC 031
and FFIEC 041
In addition to the creation of the
FFIEC 051, this proposal also includes
proposed revisions to some of the
schedules in the FFIEC 041 and FFIEC
031 Call Reports as a result of the first
three agency user surveys conducted
under the Full Review. Going forward,
the data items in all other Call Report
schedules will continue to be evaluated
as part of the Full Review.
The following schedules in the FFIEC
041 and FFIEC 031 versions of the Call
Report would have data items removed
or subject to new or higher reporting
thresholds as a result of the statutorily
mandated Full Review (see Appendices
B and C for a complete listing of the
affected data items on the March 31,
2016, FFIEC 041 and FFIEC 031 Call
Reports):
• Schedule RI—Income Statement
• Schedule RI–B—Charge-offs and
Recoveries on Loans and Leases and
Changes in Allowance for Loan and
Lease Losses
• Schedule RC–C—Loans and Lease
Financing Receivables
• Schedule RC–E—Deposit Liabilities
• Schedule RC–M—Memoranda
• Schedule RC–N—Past Due and
Nonaccrual Loans, Leases, and Other
Assets
In addition, the proposed change
governing shifts in reporting status
outlined in Section IV.F would also be
applicable to institutions that file the
FFIEC 031 and FFIEC 041 Call Reports.
VI. Request for Comment
Public comment is requested on all
aspects of this joint notice. Comment is
specifically invited on:
(a) What is the appropriate amount of
lead time eligible small institutions
would need to change their systems and
processes from reporting using the
FFIEC 041 to reporting using the
proposed FFIEC 051 and whether the
agencies should delay the proposed
initial implementation date of March 31,
2017;
nt is requested on all
aspects of this joint notice. Comment is
specifically invited on:
(a) What is the appropriate amount of
lead time eligible small institutions
would need to change their systems and
processes from reporting using the
FFIEC 041 to reporting using the
proposed FFIEC 051 and whether the
agencies should delay the proposed
initial implementation date of March 31,
2017;
(b) Whether or not institutions prefer
the agencies’ staggered approach to
streamlining the Call Report for eligible
small institutions that will introduce
proposed changes in multiple steps
during the course of the community
bank Call Report burden-reduction
initiative rather than waiting to
incorporate all the proposed changes
into a streamlined Call Report at once
after the conclusion of the Full Review
of the Call Report data items in 2017;
(c) Whether, as proposed, small
institutions should have the option to
complete the FFIEC 041 rather than
being required to file the FFIEC 051 if
eligible;
Comments also are invited on:
(d) Whether the proposed revisions to
the collections of information that are
the subject of this notice are necessary
for the proper performance of the
agencies’ functions, including whether
the information has practical utility;
(e) The accuracy of the agencies’
estimates of the burden of the
information collections as they are
proposed to be revised, including the
validity of the methodology and
assumptions used;
(f) Ways to enhance the quality,
utility, and clarity of the information to
be collected;
(g) Ways to minimize the burden of
information collections on respondents,
including through the use of automated
collection techniques or other forms of
information technology; and
tion collections as they are
proposed to be revised, including the
validity of the methodology and
assumptions used;
(f) Ways to enhance the quality,
utility, and clarity of the information to
be collected;
(g) Ways to minimize the burden of
information collections on respondents,
including through the use of automated
collection techniques or other forms of
information technology; and
(h) Estimates of capital or start-up
costs and costs of operation,
maintenance, and purchase of services
to provide information.
Comments submitted in response to
this joint notice will be shared among
the agencies. All comments will become
a matter of public record.
BILLING CODE 4810–33–P; 6210–01–P; 6714–01–P
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Appendix A
Proposed FFIEC 051: Changes Made to the FFIEC 041
Schedules Replaced by Schedule SU- Supplemental Information:
Schedule RC-D - Trading Assets and Liabilities
Schedule RC-P - 1-4 Family Residential Mortgage Banking Activities
Schedule RC-Q- Assets and Liabilities Measured at Fair Value on a Recurring Basis
Schedule RC-S - Servicing, Securitization, and Asset Sale Activities
Schedule RC-V- Variable Interest Entities
Schedules impacted by a change in frequency of collection of data:
1.
Schedule RC-C, Part II. Loans to Small Businesses and Small Farms -For institutions with less than
$50 million in total assets, frequency of data collection will move to semiannual.
2.
Schedule RC-A, Cash and Balances Due from Depository Institutions - Institutions with less than $300
million in total assets are already exempt from completing this schedule
frequency of collection of data:
1.
Schedule RC-C, Part II. Loans to Small Businesses and Small Farms -For institutions with less than
$50 million in total assets, frequency of data collection will move to semiannual.
2.
Schedule RC-A, Cash and Balances Due from Depository Institutions - Institutions with less than $300
million in total assets are already exempt from completing this schedule. For all other FFIEC 051
filers, frequency of data collection will move to semiannual.
Data Items Removed·
Schedule
Item
Item Name
MDRMNumber
RI
l.a.( 4)
Loans to foreign governments and official
RIAD4056
institutions
RI
I.e
Interest income from trading assets
RIAD4069
RI
2.c
Interest on trading liabilities and other
RIAD4185
borrowed money
RI
2.d
Interest on subordinated notes and
RIAD4200
debentures
Note: Items 2.c and 2.d of Schedule RI
will be combined into one data item for
"Other interest expense."
RI
5.c
Trading revenue
RIADA220
RI
5.e
Venture capital revenue
RIADB491
RI
M2
Income from the sale and servicing of
RIAD8431
mutual funds and annuities (included in
Schedule RI, item 8)
RI
M8.a
Interest rate exposures
RIAD8757
RI
M8.b
Foreign exchange exposures
RIAD8758
RI
M8.c
Equity security and index exposures
RIAD8759
RI
M8.d
Commodity and other exposures
RIAD8760
RI
M8.e
Credit exposures
RIADF186
RI
M8.f
Impact on trading revenue of changes in
RIADK090
the creditworthiness of the bank's
derivatives counterparties on the bank's
derivative assets (included in
Memorandum items 8.a through 8.e
above)
RI
M8.g
Impact on trading revenue of changes in
RIADK094
the creditworthiness of the bank on the
bank's derivative liabilities (included in
Memorandum items 8.a through 8.e
above).
RI
M9.a
Net gains (losses) on credit derivatives
RIADC889
e creditworthiness of the bank's
derivatives counterparties on the bank's
derivative assets (included in
Memorandum items 8.a through 8.e
above)
RI
M8.g
Impact on trading revenue of changes in
RIADK094
the creditworthiness of the bank on the
bank's derivative liabilities (included in
Memorandum items 8.a through 8.e
above).
RI
M9.a
Net gains (losses) on credit derivatives
RIADC889

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Schedule
Item
Item Name
MDRMNumber
held for trading
RI
M9.b
Net gains (losses) on credit derivatives
RIADC890
held for purposes other than trading
RI
MlO
Credit losses on derivatives
RIADA251
RI
Ml3.a
Net gains (losses) on assets
RIADF551
RI
Ml3.a.(l)
Estimated net gains (losses) on loans
RIADF552
attributable to changes in instrument-
specific credit risk
RI
Ml3.b
Net gains (losses) on liabilities
RIADF553
RI
Ml3.b.(l)
Estimated net gains (losses) on liabilities
RIADF554
attributable to changes in instrument-
specific credit risk
RI
Ml5.a
Consumer overdraft-related service
RIADH032
charges levied on those transaction
account and non-transaction savings
account deposit products intended
primarily for individuals for personal,
household, or family use
RI
Ml5.b
Consumer account periodic maintenance
RIADH033
charges levied on those transaction
account and non-transaction savings
account deposit products intended
primarily for individuals for personal,
household, or family use
RI
Ml5.c
Consumer customer automated teller
RIADH034
machine (ATM) fees levied on those
transaction account and non-transaction
savings account deposit products intended
primarily for individuals for personal,
household, or family use
RI
Ml5.d
All other service charges on deposit
RIADH035
accounts
RI-B, Part I
2
Loans to depository in
iduals for personal,
household, or family use
RI
Ml5.c
Consumer customer automated teller
RIADH034
machine (ATM) fees levied on those
transaction account and non-transaction
savings account deposit products intended
primarily for individuals for personal,
household, or family use
RI
Ml5.d
All other service charges on deposit
RIADH035
accounts
RI-B, Part I
2
Loans to depository institutions and
RIAD4481, RIAD4482
acceptances of other banks (Columns A
and B)
RI-B, Part I
6
Loans to foreign governments and official
RIAD4643, RIAD4627
institutions (Columns A and B)
RI-B, Part I
M2.a
Loans secured by real estate to non-U.S.
RIAD4652, RIAD4662
addressees (domicile) (included in
Schedule RI-B, part I, item 1, above)
(Columns A and B)
RI-B, Part I
M2.b
Loans to and acceptances of foreign
RIAD4654, RIAD4664
banks (included in Schedule RI-B, part I,
item 2, above) (Columns A and B)
RI-B, Part I
M2.c
Commercial and industrial loans to non-
RIAD4646, RIAD4618
U.S. addressees (domicile) (included in
Schedule RI-B, part I, item 4, above)
(Columns A and B)
RI-B, Part I
M2.d
Leases to individuals for household,
RIADF185, RIADF187
family, and other personal expenditures
(included in Schedule RI-B, part I, item 8,
above) (Columns A and B)

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Schedule
Item
Item Name
MDRMNumber
RI-B, Part I
M4
Uncollectible retail credit card fees and
RIADC388
finance charges reversed against income
(i.e., not included in charge-offs against
the allowance for loan and lease losses)
RI-B, Part II
Ml
Allocated transfer risk reserve included in
RIADC435
Schedule RI-B, part II, item 7, above
RI-B, Part II
M2
Separate valuation allowance for
RIADC389
uncollectible retail credit card fees and
finance charges
RI-B, Part II
M3
Amoun
d
RIADC388
finance charges reversed against income
(i.e., not included in charge-offs against
the allowance for loan and lease losses)
RI-B, Part II
Ml
Allocated transfer risk reserve included in
RIADC435
Schedule RI-B, part II, item 7, above
RI-B, Part II
M2
Separate valuation allowance for
RIADC389
uncollectible retail credit card fees and
finance charges
RI-B, Part II
M3
Amount of allowance for loan and lease
RIADC390
losses attributable to retail credit card fees
and finance charges
RI-C
l.a
Construction loans (Columns A through
RCONM708, RCONM709,
F)
RCONM710,RCONM711,
RCONM712,RCONM713
RI-C
l.b
Conunercial real estate loans (Columns A
RCONM714, RCONM715,
through F)
RCONM716, RCONM717,
RCONM719, RCONM720
RI-C
l.c
Residential real estate loans (Columns A
RCONM721, RCONM722,
through F)
RCONM723, RCONM724,
RCONM725, RCONM726
RI-C
2
Conunercialloans (Columns A through
RCONM727, RCONM728,
F)
RCONM729, RCONM730,
RCONM731, RCONM732
RI-C
3
Credit cards (Columns A through F)
RCONM733, RCONM734,
RCONM735, RCONM736,
RCONM737, RCONM738
RI-C
4
Other consumer loans (Columns A
RCONM739, RCONM740,
through F)
RCONM741, RCONM742,
RCONM743, RCONM744
RI-C
5
Unallocated, if any
RCONM745
RI-C
6
Total (for each column, sum of items l.a
RCONM746, RCONM747,
through 5) (Columns A through F)
RCONM748, RCONM749,
RCONM750, RCONM751
RC-B
M5.a
Credit card receivables (Columns A
RCONB838, RCONB839,
through D)
RCONB840, RCONB841
RC-B
M5.b
Home equity lines (Columns A through
RCONB842, RCONB843,
D)
RCONB844, RCONB845
RC-B
M5.c
Automobile loans (Columns A through
RCONB846, RCONB847,
D)
RCONB848, RCONB849
RC-B
M5.d
Other consumer loans (Columns A
RCONB850, RCONB851,
through D)
RCONB852, RCONB853
RC-B
M5.e
Conunercial and industrial loans
RCONB854, RCONB855,
(Columns A through D)
RCONB856, RCONB857
RC-B
M5.f
Other (Columns A through D)
RCONB858, RCONB859,
RCONB860, RCONB861
RC-C, Part I
2a.(l)
To U.S
Automobile loans (Columns A through
RCONB846, RCONB847,
D)
RCONB848, RCONB849
RC-B
M5.d
Other consumer loans (Columns A
RCONB850, RCONB851,
through D)
RCONB852, RCONB853
RC-B
M5.e
Conunercial and industrial loans
RCONB854, RCONB855,
(Columns A through D)
RCONB856, RCONB857
RC-B
M5.f
Other (Columns A through D)
RCONB858, RCONB859,
RCONB860, RCONB861
RC-C, Part I
2a.(l)
To U.S. branches and agencies of foreign
RCONB532
banks
RC-C, Part I
2a.(2)
To other conunercial banks in the U.S.
RCONB533

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Schedule
Item
Item Name
MDRMNumber
RC-C, Part I
2.b
To other depository institutions in the
RCONB534
U.S.
RC-C, Part I
2.c.(l)
To foreign branches of other U.S. banks
RCONB536
RC-C, Part I
2.c.(2)
To other banks in foreign countries
RCONB537
RC-C, Part I
4.a
To U.S. addressees (domicile)
RCON1763
RC-C, Part I
4.b
To non-U.S. addressees (domicile)
RCON1764
RC-C, Part I
7
Loans to foreign governments and official
RCON2081
institutions (including foreign central
banks)
RC-C, Part I
9.b.(l)
Loans for purchasing or carrying
RCON1545
securities (secured and unsecured)
RC-C, Part I
9.b.(2)
All other loans (exclude consumer loans)
RCONJ451
RC-C, Part I
lO.a
Leases to individuals for household,
RCONF162
family, and other personal expenditures
(i.e., consumer leases)
RC-C, Part I
lO.b
All other leases
RCONF163
RC-C, Part I
Ml.e.(l)
To U.S. addressees (domicile)
RCONK163
RC-C, Part I
Ml.e.(2)
To non-U.S. addressees (domicile)
RCONK164
RC-C, Part I
M5
Loans secured by real estate to non U.S
consumer loans)
RCONJ451
RC-C, Part I
lO.a
Leases to individuals for household,
RCONF162
family, and other personal expenditures
(i.e., consumer leases)
RC-C, Part I
lO.b
All other leases
RCONF163
RC-C, Part I
Ml.e.(l)
To U.S. addressees (domicile)
RCONK163
RC-C, Part I
Ml.e.(2)
To non-U.S. addressees (domicile)
RCONK164
RC-C, Part I
M5
Loans secured by real estate to non U.S.
RCONB837
addressees (domicile)
RC-C, Part I
M6
Outstanding credit card fees and finance
RCONC391
charges included in Schedule RC-C, part
I, item 6.a
RC-C, Part I
MlO.a.(l)
Construction, land development, and
RCONF578
other land loans
RC-C, Part I
MlO.a.(2)
Secured by farmland (including farm
RCONF579
residential and other improvements)
RC-C, Part I
MlO.a.(3)(a)
Revolving, open-end loans secured by 1-4
RCONF580
family residential properties and extended
under lines of credit
RC-C, Part I
MlO.a.(3)(b)(l)
Secured by first liens
RCONF581
RC-C, Part I
MlO.a.(3)(b)(2)
Secured by junior liens
RCONF582
RC-C, Part I
MlO.a.(4)
Secured by multifamily (5 or more)
RCONF583
residential properties
RC-C, Part I
MlO.a.(5)
Secured by nonfarm nonresidential
RCONF584
properties
RC-C, Part I
MlO.b
Commercial and industrial loans
RCONF585
RC-C, Part I
MlO.c.(l)
Credit cards
RCONF586
RC-C, Part I
MlO.c.(2)
Other revolving credit plans
RCONF587
RC-C, Part I
MlO.c.(3)
Automobile loans
RCONK196
RC-C, Part I
MlO.c.(4)
Other consumer loans
RCONK208
RC-C, Part I
MlO.d
Other loans
RCONF589
RC-C, Part I
Mll.a.(l)
Construction, land development, and
RCONF590
other land loans
RC-C, Part I
Mll.a.(2)
Secured by farmland (including farm
RCONF591
residential and other improvements)
.c.(2)
Other revolving credit plans
RCONF587
RC-C, Part I
MlO.c.(3)
Automobile loans
RCONK196
RC-C, Part I
MlO.c.(4)
Other consumer loans
RCONK208
RC-C, Part I
MlO.d
Other loans
RCONF589
RC-C, Part I
Mll.a.(l)
Construction, land development, and
RCONF590
other land loans
RC-C, Part I
Mll.a.(2)
Secured by farmland (including farm
RCONF591
residential and other improvements)

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Schedule
Item
Item Name
MDRMNumber
RC-C, Part I
Mll.a.(3)(a)
Revolving, open-end loans secured by 1-4
RCONF592
family residential properties and extended
under lines of credit
RC-C, Part I
Mll.a.(3)(b)(l)
Secured by first liens
RCONF593
RC-C, Part I
Mll.a.(3)(b )(2)
Secured by junior liens
RCONF594
RC-C, Part I
Mll.a.(4)
Secured by multifamily (5 or more)
RCONF595
residential properties
RC-C, Part I
Mll.a.(5)
Secured by nonfarm nomesidential
RCONF596
properties
RC-C, Part I
Mll.b
Commercial and industrial loans
RCONF597
RC-C, Part I
Mll.c.(l)
Credit cards
RCONF598
RC-C, Part I
Mll.c.(2)
Other revolving credit plans
RCONF599
RC-C, Part I
Mll.c.(3)
Automobile loans
RCONK195
RC-C, Part I
Mll.c.(4)
Other consumer loans
RCONK209
RC-C, Part I
Mll.d
Other loans
RCONF601
RC-C, Part I
Ml2.a
Loans secured by real estate (Columns A
RCONG091, RCONG092,
through C)
RCONG093
RC-C, Part I
Ml2.b
Commercial and industrial loans
RCONG094, RCONG095,
(Columns A through C)
RCONG096
RC-C, Part I
Ml2.c
Loans to individuals for household,
RCONG097, RCONG098,
family and other personal expenditures
RCONG099
(Columns A through C)
RC-C, Part I
Ml2.d
All other loans and all leases (Columns A
RCONGlOO, RCONGlOl,
through C)
RCONG102
Note: Memorandum items 12.a through
12.d of Schedule RC-C, Part I, will be
combined into d
094, RCONG095,
(Columns A through C)
RCONG096
RC-C, Part I
Ml2.c
Loans to individuals for household,
RCONG097, RCONG098,
family and other personal expenditures
RCONG099
(Columns A through C)
RC-C, Part I
Ml2.d
All other loans and all leases (Columns A
RCONGlOO, RCONGlOl,
through C)
RCONG102
Note: Memorandum items 12.a through
12.d of Schedule RC-C, Part I, will be
combined into data items for "Total loans
and leases" (Columns A through C).
RC-E
M6.a
Total deposits in those noninterest-
RCONP753
bearing transaction account deposit
products intended primarily for
individuals for personal, household, or
family use
RC-E
M6.b
Total deposits in those interest-bearing
RCONP754
transaction account deposit products
intended primarily for individuals for
personal, household, or family use
RC-E
M6.c
Total deposits in all other transaction
RCONP755
accounts of individuals, partnerships, and
corporations
RC-E
M7.a.(l)
Total deposits in those MMDA deposit
RCONP756
products intended primarily for
individuals for personal, household, or
family use
RC-E
M7.a.(2)
Deposits in all other MMD As of
RCONP757
individuals, partnerships, and
corporations
RC-E
M7.b.(l)
Total deposits in those other savings
RCONP758
deposit account deposit products intended
primarily for individuals for personal,
household, or family use

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Schedule
Item
Item Name
MDRMNumber
RC-E
M7.b.(2)
Deposits in all other savings deposit
RCONP759
accounts of individuals, partnerships, and
corporations
RC-L
l.a.(l)
Unused commitments for Home Equity
RCONJ477
Conversion Mortgage (HECM) reverse
mortgages outstanding that are held for
investment (included in item l.a above)
RC-L
l.a.(2)
Unused commitments for proprietary
RCONJ478
reverse mortga
Item Name
MDRMNumber
RC-E
M7.b.(2)
Deposits in all other savings deposit
RCONP759
accounts of individuals, partnerships, and
corporations
RC-L
l.a.(l)
Unused commitments for Home Equity
RCONJ477
Conversion Mortgage (HECM) reverse
mortgages outstanding that are held for
investment (included in item l.a above)
RC-L
l.a.(2)
Unused commitments for proprietary
RCONJ478
reverse mortgages outstanding that are
held for investment (included in item l.a
above)
RC-L
2.a
Amount of financial standby letters of
RCON3820
credit conveyed to others
RC-L
3.a
Amount of performance standby letters of
RCON3822
credit conveyed to others
RC-L
7.a.(l)
Credit default swaps (Columns A and B)
RCONC968, RCONC969
RC-L
7.a.(2)
Total return swaps (Columns A and B)
RCONC970, RCONC971
RC-L
7.a.(3)
Credit options (Columns A and B)
RCONC972, RCONC973
RC-L
7.a.(4)
Other credit derivatives (Columns A and
RCONC974, RCONC975
B)
RC-L
7.b.(l)
Gross positive fair value (Columns A and
RCONC219, RCONC221
B)
RC-L
7.b.(2)
Gross negative fair value (Columns A and
RCONC220, RCONC222
B)
RC-L
7.c.(l)(a)
Sold protection
RCONG401
RC-L
7.c.(l)(b)
Purchased protection
RCONG402
RC-L
7.c.(2)(a)
Sold protection
RCONG403
RC-L
7.c.(2)(b)
Purchased protection that is recognized as
RCONG404
a guarantee for regulatory capital
purposes
RC-L
7.c.(2)( c)
Purchased protection that is not
RCONG405
recognized as a guarantee for regulatory
capital purposes
RC-L
7.d.(l)(a)
Investment grade (Columns A through C)
RCONG406, RCONG407,
RCONG408
RC-L
7.d.(l)(b)
Sub-investment grade (Columns A
RCONG409, RCONG410,
through C)
RCONG411
RC-L
7.d.(2)(a)
Investment grade (Columns A through C)
RCONG412, RCONG413,
RCONG414
RC-L
7.d.(2)(b)
Sub-investment grade (Columns A
RCONG415, RCONG416,
through C)
RCONG417
RC-L
8
Spot foreign exchange contracts
RCON8765
RC-L
9.b
Commitments to purchase when-issued
RCON3434
securities
RC-L
lO.a
Commitments to sell when-issued
RCON3435
securities
NG410,
through C)
RCONG411
RC-L
7.d.(2)(a)
Investment grade (Columns A through C)
RCONG412, RCONG413,
RCONG414
RC-L
7.d.(2)(b)
Sub-investment grade (Columns A
RCONG415, RCONG416,
through C)
RCONG417
RC-L
8
Spot foreign exchange contracts
RCON8765
RC-L
9.b
Commitments to purchase when-issued
RCON3434
securities
RC-L
lO.a
Commitments to sell when-issued
RCON3435
securities
RC-L
12.a
Futures contracts (Columns A through D)
RCON8693, RCON89694,
RCON8695, RCON8696

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Schedule
Item
Item Name
MDRMNumber
RC-L
12.b
Forward contracts (Columns A through
RCON8697, RCON8698,
D)
RCON8699, RCON8700
RC-L
12.c.(l)
Written options (Columns A through D)
RCON8701, RCON8702,
RCON8703, RCON8704
RC-L
12.c.(2)
Purchased options (Columns A through
RCON8705, RCON8706,
D)
RCON8707, RCON8708
RC-L
12.d.(l)
Written options (Columns A through D)
RCON8709, RCON8710,
RCON8711, RCON8712
RC-L
12.d.(2)
Purchased options (Columns A through
RCON8713, RCON8714,
D)
RCON8715, RCON8716
RC-L
12.e
Swaps (Columns A through D)
RCON3450, RCON3826,
RCON8719, RCON8720
RC-L
13
Total gross notional amount of derivative
RCONA126, RCONA127,
contracts held for trading (Columns A
RCON8723, RCON8724
through D)
RC-L
14
Total gross notional amount of derivative
RCON8725, RCON8726,
contracts held for purposes other than
RCON8727, RCON8728
trading (Columns A through D)
RC-L
14.a
Interest rate swaps where the bank has
RCONA589
agreed to pay a fixed rate
RC-L
15.a.(l)
Gross positive fair value (Columns A
RCON8733, RCON8734,
through D)
RCON8735, RCON8736
RC-L
15.a.(2)
Gross negative fair value (Columns A
RCON8737, RCON8738,
through D)
RCON8739, RCON8740
RC-L
15.b.(l)
Gross positive fair value (Columns A
RCON8741, RCON8742,
Columns A through D)
RC-L
14.a
Interest rate swaps where the bank has
RCONA589
agreed to pay a fixed rate
RC-L
15.a.(l)
Gross positive fair value (Columns A
RCON8733, RCON8734,
through D)
RCON8735, RCON8736
RC-L
15.a.(2)
Gross negative fair value (Columns A
RCON8737, RCON8738,
through D)
RCON8739, RCON8740
RC-L
15.b.(l)
Gross positive fair value (Columns A
RCON8741, RCON8742,
through D)
RCON8743, RCON8744
RC-L
15.b.(2)
Gross negative fair value (Columns A
RCON8745, RCON8746,
through D)
RCON8747, RCON8748
RC-L
16.a
Net current credit exposure (Columns A
RCONG418, RCONG419,
through E)
RCONG420, RCONG421,
RCONG422
RC-L
16.b.(l)
Cash-U.S. dollar (Columns A through E)
RCONG423, RCONG424,
RCONG425, RCONG426,
RCONG427
RC-L
16.b.(2)
Cash- Other currencies (Columns A
RCONG428, RCONG429,
through E)
RCONG430, RCONG431,
RCONG432
RC-L
16.b.(3)
U.S. Treasury securities (Columns A
RCONG433, RCONG434,
through E)
RCONG435, RCONG436,
RCONG437
RC-L
16.b.(4)
U.S. Govermnent agency and U.S.
RCONG438, RCONG439,
Govermnent-sponsored agency debt
RCONG440, RCONG441,
securities (Columns A through E)
RCONG442
RC-L
16.b.(5)
Corporate bonds (Columns A through E)
RCONG443, RCONG444,
RCONG445, RCONG446,
RCONG447

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Schedule
Item
Item Name
MDRMNumber
RC-L
16.b.(6)
Equity securities (Columns A through E)
RCONG448, RCONG449,
RCONG450, RCONG451,
RCONG452
RC-L
16.b.(7)
All other collateral (Columns A through
RCONG453, RCONG454,
E)
RCONG455, RCONG456,
RCONG457
RC-L
16.b.(8)
Total fair value of collateral (sum of
RCONG458, RCONG459,
items 16.b.(l) through (7)) (Columns A
RCONG460, RCONG461,
through E)
RCONG462
RC-M
13.a.(l)(a)(l)
1-4 family residential construction loans
RCONK169
RC-M
13.a.(l)(a)(2)
O
ONG450, RCONG451,
RCONG452
RC-L
16.b.(7)
All other collateral (Columns A through
RCONG453, RCONG454,
E)
RCONG455, RCONG456,
RCONG457
RC-L
16.b.(8)
Total fair value of collateral (sum of
RCONG458, RCONG459,
items 16.b.(l) through (7)) (Columns A
RCONG460, RCONG461,
through E)
RCONG462
RC-M
13.a.(l)(a)(l)
1-4 family residential construction loans
RCONK169
RC-M
13.a.(l)(a)(2)
Other construction loans and all land
RCONK170
development and other land loans
RC-M
13.a.(l)(b)
Secured by farmland
RCONK171
RC-M
13.a.(l)(c)(l)
Revolving, open-end loans secured by 1-4
RCONK172
family residential properties and extended
under lines of credit
RC-M
13 .a.(l )( c)(2)(a)
Secured by first liens
RCONK173
RC-M
13 .a.(l )( c)(2)(b)
Secured by junior liens
RCONK174
RC-M
13.a.(l)(d)
Secured by multifamily (5 or more)
RCONK175
residential properties
RC-M
13.a.(l)(e)(l)
Loans secured by owner-occupied
RCONK176
nonfarm nomesidential properties
RC-M
13.a.(l)(e)(2)
Loans secured by other nonfarm
RCONK177
nonresidential properties
RC-M
13.a.(3)
Commercial and industrial loans
RCONK179
RC-M
13.a.(4)(a)
Credit cards
RCONK180
RC-M
13.a.(4)(b)
Automobile loans
RCONK181
RC-M
13 .a.( 4)( c)
Other (includes revolving credit plans
RCONK182
other than credit cards and other
consumer loans)
RC-M
13 .a.(5)
All other loans and all leases
RCONK183
RC-M
13.b.(l)
Construction, land development, and
RCONK187
other land
RC-M
13.b.(2)
Farmland
RCONK188
RC-M
13 .b.(3)
1-4 family residential properties
RCONK189
RC-M
13.b.(4)
Multifamily (5 or more) residential
RCONK190
properties
RC-M
13 .b.(5)
Nonfarm nomesidential properties
RCONK191
RC-M
13.b.(7)
Portion of covered other real estate
RCONK192
owned included in items 13.b.(l) through
Construction, land development, and
RCONK187
other land
RC-M
13.b.(2)
Farmland
RCONK188
RC-M
13 .b.(3)
1-4 family residential properties
RCONK189
RC-M
13.b.(4)
Multifamily (5 or more) residential
RCONK190
properties
RC-M
13 .b.(5)
Nonfarm nomesidential properties
RCONK191
RC-M
13.b.(7)
Portion of covered other real estate
RCONK192
owned included in items 13.b.(l) through
(5) above that is protected by FDIC loss-
sharing agreements
RC-M
13.c
Debt securities (included in Schedule RC,
RCONJ461
items 2.a and 2.b)
RC-M
13.d
Other assets (exclude FDIC loss-sharing
RCONJ462
indemnification assets)
RC-N
6
Loans to foreign governments and official
RCON5389, RCON5390,
institutions (Columns A through C)
RCON5391
RC-N
lla.(l)(a)
1-4 family residential construction loans
RCONK045, RCONK046,

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Schedule
Item
Item Name
MDRMNumber
(Columns A through C)
RCONK047
RC-N
1l.a.(1)(b)
Other construction loans and all land
RCONK048, RCONK049,
development and other land loans
RCONK050
(Columns A through C)
RC-N
1l.a.(2)
Secured by farmland (Columns A through
RCONK051, RCONK052,
C)
RCONK053
RC-N
1l.a.(3)(a)
Revolving, open-end loans secured by 1-4
RCONK054, RCONK055,
family residential properties and extended
RCONK056
under lines of credit (Columns A through
C)
RC-N
1l.a.(3)(b)(1)
Secured by first liens (Columns A
RCONK057, RCONK058,
through C)
RCONK059
RC-N
1l.a.(3)(b)(2)
Secured by junior liens (Columns A
RCONK060, RCONK061,
through C)
RCONK062
RC-N
1l.a.(4)
Secured by multifamily (5 or more)
RCONK063, RCONK064,
residential properties (Columns A
RCONK065
through C)
RC-N
1l.a.(5)(a)
Loans secured by owner-occupied
RCONK066, RCONK067,
nonfarm nonresidential properties
RCONK068
(Columns A thr
57, RCONK058,
through C)
RCONK059
RC-N
1l.a.(3)(b)(2)
Secured by junior liens (Columns A
RCONK060, RCONK061,
through C)
RCONK062
RC-N
1l.a.(4)
Secured by multifamily (5 or more)
RCONK063, RCONK064,
residential properties (Columns A
RCONK065
through C)
RC-N
1l.a.(5)(a)
Loans secured by owner-occupied
RCONK066, RCONK067,
nonfarm nonresidential properties
RCONK068
(Columns A through C)
RC-N
1l.a.(5)(b)
Loans secured by other nonfarm
RCONK069, RCONK070,
nonresidential properties (Columns A
RCONK071
through C)
RC-N
1l.c
Commercial and industrial loans
RCONK075, RCONK076,
(Columns A through C)
RCONK077
RC-N
lld1
Credit cards (Columns A through C)
RCONK078, RCONK079,
RCONK080
RC-N
lld2
Automobile loans (Columns A through C)
RCONK081, RCONK082,
RCONK083
RC-N
lld3
Other (includes revolving credit plans
RCONK084, RCONK085,
other than credit cards and other
RCONK086
consumer loans) (Columns A through C)
RC-N
lle
All other loans and all leases (Columns A
RCONK087, RCONK088,
through C)
RCONK089
RC-N
1l.f
Portion of covered loans and leases
RCONK102, RCONK103,
included in items 1l.a through 1l.e above
RCONK104
that is protected by FDIC loss-sharing
agreements (Columns A through C)
RC-N
Ml.e.(l)
To U.S. addressees (domicile) (Columns
RCONK120, RCONK121,
A through C)
RCONK122
RC-N
Ml.e.(2)
To non-U.S. addressees (domicile)
RCONK123, RCONK124,
(Columns A through C)
RCONK125
RC-N
M3.a
Loans secured by real estate to non-U.S.
RCON1248, RCON1249,
addressees (domicile) (included in
RCON1250
Schedule RC-N, item 1, above) (Columns
A through C)
RC-N
M3.b
Loans to and acceptances of foreign
RCON5380, RCON5381,
banks (included in Schedule RC-N, item
RCON5382
2, above) (Columns A through C)
RC-N
M3.c
Commercial and industrial loans to non-
RCON1254, RCON1255,
U.S. addressees (domicile) (included in
RCON1256
Schedule RC-N, item 4, above) (Columns
A through C)
d in
RCON1250
Schedule RC-N, item 1, above) (Columns
A through C)
RC-N
M3.b
Loans to and acceptances of foreign
RCON5380, RCON5381,
banks (included in Schedule RC-N, item
RCON5382
2, above) (Columns A through C)
RC-N
M3.c
Commercial and industrial loans to non-
RCON1254, RCON1255,
U.S. addressees (domicile) (included in
RCON1256
Schedule RC-N, item 4, above) (Columns
A through C)

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Schedule
Item
Item Name
MDRMNumber
RC-N
M3.d
Leases to individuals for household,
RCONF166, RCONF167,
family, and other personal expenditures
RCONF168
(included in Schedule RC-N, item 8,
above) (Columns A through C)
RC-N
M5.b.(1)
Loans measured at fair value: Fair value
RCONF664, RCONF665,
(Columns A through C)
RCONF666
RC-N
M5.b.(2)
Loans measured at fair value: Unpaid
RCONF667, RCONF668,
principal balance (Columns A through C)
RCONF669
RC-N
M6
Derivative contracts: Fair value of
RCON3529, RCON3530
amounts carried as assets (Columns A
and B)
RC-0
M2
Estimated amount of uninsured deposits,
RCON5597
including related interest accrued and
unpaid
RC-0
M6.a
Special mention
RCONK663
RC-0
M6.b
Substandard
RCONK664
RC-0
M6.c
Doubtful
RCONK665
RC-0
M6.d
Loss
RCONK666
RC-0
M7.a
Nontraditional 1-4 family residential
RCONN025
mortgage loans
RC-0
M7.b
Securitizations of nontraditional 1-4
RCONN026
family residential mortgage loans
RC-0
M8.a
Higher-risk consumer loans
RCONN027
RC-0
M8.b
Securitizations of higher-risk consumer
RCONN028
loans
RC-0
M9.a
Higher-risk commercial and industrial
RCONN029
loans and securities
RC-0
M9.b
Securitizations of higher-risk commercial
RCONN030
and industrial loans and securities
RC-0
MlO.a
Total unfunded commitments
RCONK676
RC-0
MlO.b
Portion of unfunded commit
ans
RC-0
M8.a
Higher-risk consumer loans
RCONN027
RC-0
M8.b
Securitizations of higher-risk consumer
RCONN028
loans
RC-0
M9.a
Higher-risk commercial and industrial
RCONN029
loans and securities
RC-0
M9.b
Securitizations of higher-risk commercial
RCONN030
and industrial loans and securities
RC-0
MlO.a
Total unfunded commitments
RCONK676
RC-0
MlO.b
Portion of unfunded commitments
RCONK677
guaranteed or insured by the U.S.
govermnent (including the FDIC)
RC-0
Mll
Amount of other real estate owned
RCONK669
recoverable from the U.S. govermnent
under guarantee or insurance provisions
(excluding FDIC loss-sharing
agreements)
RC-0
M12
Nonbrokered time deposits of more than
RCONK678
$250,000 (included in Schedule RC-E,
Memorandum item 2.d)
RC-0
Ml3.a
Construction, land development, and
RCONN177
other land loans secured by real estate
RC-0
Ml3.b
Loans secured by multifamily residential
RCONN178
and nonfarm nonresidential properties
RC-0
Ml3.c
Closed-end loans secured by first liens on
RCONN179
1-4 family residential properties
RC-0
Ml3.d
Closed-end loans secured by junior liens
RCONN180
on 1-4 family residential properties and
revolving, open-end loans secured by 1-4
family residential properties and extended

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Schedule
Item
Item Name
MDRMNumber
under lines of credit
RC-0
Ml3.e
Commercial and industrial loans
RCONN181
RC-0
Ml3.f
Credit card loans to individuals for
RCONN182
household, family, and other personal
expenditures
RC-0
Ml3.g
All other loans to individuals for
RCONN183
household, family, and other personal
expenditures
RC-0
Ml3.h
Non-agency residential mortgage-backed
RCONM963
securities
RC-0
M14
Amount of the institution's largest
RCONK673
counterparty exposure
RC-0
M
RCONN181
RC-0
Ml3.f
Credit card loans to individuals for
RCONN182
household, family, and other personal
expenditures
RC-0
Ml3.g
All other loans to individuals for
RCONN183
household, family, and other personal
expenditures
RC-0
Ml3.h
Non-agency residential mortgage-backed
RCONM963
securities
RC-0
M14
Amount of the institution's largest
RCONK673
counterparty exposure
RC-0
M15
Total amount of the institution's 20
RCONK674
largest counterparty exposures
RC-0
M16
Portion of loans restructured in troubled
RCONL189
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)
RC-0
M17.a
Total deposit liabilities before exclusions
RCONL194
(gross) as defined in Section 3(1) of the
Federal Deposit Insurance Act and FDIC
regulations
RC-0
M17.b
Total allowable exclusions, including
RCONL195
interest accrued and unpaid on allowable
exclusions
RC-0
M17.c
Unsecured "Other borrowings" with a
RCONL196
remaining maturity of one year or less
RC-0
M17.d
Estimated amount of uninsured deposits,
RCONL197
including related interest accrued and
unpaid
RC-0
M18.a
"Nontraditional 1-4 family residential
RCONM964, RCONM965,
mortgage loans" as defined for
RCONM966, RCONM967,
assessment purposes only in FDIC
RCONM968, RCONM969,
regulations (Columns A through 0)
RCONM970, RCONM971,
RCONM972, RCONM973,
RCONM974, RCONM975,
RCONM976, RCONM977,
RCONM978
RC-0
M18.b
Closed-end loans secured by first liens on
RCONM979, RCONM980,
1-4 family residential properties
RCONM981, RCONM982,
(Columns A through 0)
RCONM983, RCONM984,
RCONM985, RCONM986,
RCONM987, RCONM988,
RCONM989, RCONM990,
RCONM991, RCONM992,
RCONM993
regulations (Columns A through 0)
RCONM970, RCONM971,
RCONM972, RCONM973,
RCONM974, RCONM975,
RCONM976, RCONM977,
RCONM978
RC-0
M18.b
Closed-end loans secured by first liens on
RCONM979, RCONM980,
1-4 family residential properties
RCONM981, RCONM982,
(Columns A through 0)
RCONM983, RCONM984,
RCONM985, RCONM986,
RCONM987, RCONM988,
RCONM989, RCONM990,
RCONM991, RCONM992,
RCONM993

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Schedule
Item
Item Name
MDRMNumber
RC-0
M18.c
Closed-end loans secured by junior liens
RCONM994, RCONM995,
on 1-4 family residential properties
RCONM996, RCONM997,
(Columns A through 0)
RCONM998, RCONM999,
RCONN001, RCONN002,
RCONN003, RCONN004,
RCONN005, RCONN006,
RCONN007, RCONN008,
RCONN009
RC-0
M18.d
Revolving, open-end loans secured by 1-4
RCONNOlO,RCONNOll,
family residential properties and extended
RCONN012, RCONN013,
under lines of credit (Columns A through
RCONN014, RCONN015,
0)
RCONN016, RCONN017,
RCONN018, RCONN019,
RCONN020, RCONN021,
RCONN022, RCONN023,
RCONN024
RC-0
M18.e
Credit cards (Columns A through 0)
RCONN040, RCONN041,
RCONN042, RCONN043,
RCONN044, RCONN045,
RCONN046, RCONN047,
RCONN048, RCONN049,
RCONN050, RCONN051,
RCONN052, RCONN053,
RCONN054
RC-0
M18.f
Automobile loans (Columns A through
RCONN055, RCONN056,
0)
RCONN057, RCONN058,
RCONN059, RCONN060,
RCONN061, RCONN062,
RCONN063, RCONN064,
RCONN065, RCONN066,
RCONN067, RCONN068,
RCONN069
RC-0
M18.g
Student loans (Columns A through 0)
RCONN070, RCONN071,
RCONN072, RCONN073,
RCONN074, RCONN075,
RCONN076, RCONN077,
RCONN078, RCONN079,
RCONN080, RCONN081,
RCONN082, RCONN083,
RCONN084
RC-0
M18.h
Other consumer loans and revolving
RCONN085, RCONN086,
credit plans other than credit cards
RCONN087, RCONN088,
(Columns A through 0)
R
ONN066,
RCONN067, RCONN068,
RCONN069
RC-0
M18.g
Student loans (Columns A through 0)
RCONN070, RCONN071,
RCONN072, RCONN073,
RCONN074, RCONN075,
RCONN076, RCONN077,
RCONN078, RCONN079,
RCONN080, RCONN081,
RCONN082, RCONN083,
RCONN084
RC-0
M18.h
Other consumer loans and revolving
RCONN085, RCONN086,
credit plans other than credit cards
RCONN087, RCONN088,
(Columns A through 0)
RCONN089, RCONN090,
RCONN091, RCONN092,
RCONN093, RCONN094,
RCONN095, RCONN096,
RCONN097, RCONN098,
RCONN099
RC-0
M18.i
Consumer leases (Columns A through 0)
RCONNlOO, RCONN101,
RCONN102, RCONN103,
RCONN104, RCONN105,
RCONN106, RCONN107,
RCONN108, RCONN109,
RCONN110, RCONN111,

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Schedule
Item
Item Name
MDRMNumber
RCONN112, RCONN113,
RCONN114
RC-0
M18.j
Total (Columns A through N)
RCONN115, RCONN116,
RCONN117, RCONN118,
RCONN119, RCONN120,
RCONN121, RCONN122,
RCONN123, RCONN124,
RCONN125, RCONN126,
RCONN127, RCONN128
NOTE: The preceding list of "Data Items Removed" from the proposed FFIEC 051 excludes the following
Call Report data items that are scheduled for removal effective September 30, 2016, and March 31, 2017,
in accordance with the agencies' July 13, 2016, Federal Register notice (81 FR 45357), subject to OMB
approval: Schedule RI, Memorandum items 14.a and 14.b; Schedule RC-C, Part I, Memorandum items
l.f.(2), l.f.(5), and l.f.(6); Schedule RC-M, Items 13.a.(5)(a) through (d); Schedule RC-N, Items 1l.e.(1)
through (4); and Schedule RC-N, Memorandum items l.f.(2), l.f.(5), and l.f.(6)
rch 31, 2017,
in accordance with the agencies' July 13, 2016, Federal Register notice (81 FR 45357), subject to OMB
approval: Schedule RI, Memorandum items 14.a and 14.b; Schedule RC-C, Part I, Memorandum items
l.f.(2), l.f.(5), and l.f.(6); Schedule RC-M, Items 13.a.(5)(a) through (d); Schedule RC-N, Items 1l.e.(1)
through (4); and Schedule RC-N, Memorandum items l.f.(2), l.f.(5), and l.f.(6).
Change in Frequency of Collection:
Semiannual Renortin!! (June and December)
Schedule
Item
Item Name
MDRMNumber
RC-B
M6.a
Structured financial products by underlying
RCONG348, RCONG349,
through
collateral or reference assets (Columns A
RCONG350, RCONG351,
M6.g
through D)
RCONG352, RCONG353,
RCONG354, RCONG355,
RCONG356, RCONG357,
RCONG358, RCONG359,
RCONG360, RCONG361,
RCONG362, RCONG363,
RCONG364, RCONG365,
RCONG366, RCONG367,
RCONG368, RCONG369,
RCONG370, RCONG371,
RCONG372, RCONG373,
RCONG374, RCONG375
RC-C, Part
M4
Adjustable-rate closed-end loans secured by first
RCON5370
I
liens on 1-4 family residential properties
(included in Schedule RC-C, Part I, item
l.c.(2)(a), column B)
RC-F
6.a
All other assets: itemized items greater than
RCON2166, RCON1578,
through
$100,000 that exceed 25 percent of this item
RCONC010, RCONC436,
6.i
RCONJ448, RCON3549,
RCON3550, RCON3551
RC-G
4.a
All other liabilities: itemized items greater than
RCON3066, RCONCOll,
through
$100,000 that exceed 25 percent of this item
RCON2932, RCONC012,
4.g
RCON3552, RCON3553,
RCON3554
B)
RC-F
6.a
All other assets: itemized items greater than
RCON2166, RCON1578,
through
$100,000 that exceed 25 percent of this item
RCONC010, RCONC436,
6.i
RCONJ448, RCON3549,
RCON3550, RCON3551
RC-G
4.a
All other liabilities: itemized items greater than
RCON3066, RCONCOll,
through
$100,000 that exceed 25 percent of this item
RCON2932, RCONC012,
4.g
RCON3552, RCON3553,
RCON

[Text truncated at 120,000 characters. The full text is on the page linked above.]

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/FDIC_FIL16055. Check the current official text before relying on it. Not legal advice.