# FDIC FIL-57-2017: DEPOSITORY INSTITUTION REPORTS

> Federal · Agency guidance · Superseded

URL: https://www.frixlaw.com/law-library/statutes/FDIC_FIL17057

## Section

- **Citation:** FDIC FIL-57-2017
- **Heading:** DEPOSITORY INSTITUTION REPORTS
- **Jurisdiction:** Federal
- **Kind:** Agency guidance
- **Status:** Superseded
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** FDIC Financial Institution Letters / DEPOSITORY INSTITUTION REPORTS

## Text

51908
Federal Register / Vol. 82, No. 215 / Wednesday, November 8, 2017 / Notices
Issued in Fort Worth, TX, on November 2,
2017.
Barbara L. Hall,
FAA Information Collection Clearance
Officer, Performance, Policy, and Records
Management Branch, ASP–110.
[FR Doc. 2017–24332 Filed 11–7–17; 8:45 am]
BILLING CODE 4910–13–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
AGENCY: Office of the Comptroller of the
Currency (OCC), Treasury; Board of
Governors of the Federal Reserve
System (Board); and Federal Deposit
Insurance Corporation (FDIC).
ACTION: Joint notice and request for
comment.
SUMMARY: In accordance with the
requirements of the Paperwork
Reduction Act (PRA) of 1995, 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 to revise the
Consolidated Reports of Condition and
Income for a Bank with Domestic
Offices Only and Total Assets Less Than
$1 Billion (FFIEC 051), the Consolidated
Reports of Condition and Income for a
Bank with Domestic Offices Only
(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 revisions to the FFIEC
051, FFIEC 041, and FFIEC 031 Call
Reports would result in an overall
reduction in burden
, 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 revisions to the FFIEC
051, FFIEC 041, and FFIEC 031 Call
Reports would result in an overall
reduction in burden. In particular, the
proposed revisions would delete or
consolidate a number of items and add
a new or raise certain existing reporting
thresholds. The proposed revisions
would take effect as of the June 30,
2018, report date. At the end of the
comment period for this notice, the
comments and recommendations
received will be reviewed to determine
whether the FFIEC and the agencies
should modify the proposed revisions to
the FFIEC 051, 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 January 8, 2018.
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: You may submit comments,
which should refer to ‘‘FFIEC 031,
FFIEC 041, and FFIEC 051,’’ by any of
the following methods:
• Federal eRulemaking Portal: http://
www.regulations.gov. Follow the
instructions for submitting comments.
• Email: regs.comments@
occ.treas.gov.
• Fax: (571) 465–4326.
• Mail: Legislative and Regulatory
Activities Division, Office of the
Comptroller of the Currency, 400 7th
Street SW., Suite 3E–218, Washington,
DC 20219.
All comments received, including
attachments and other supporting
materials, are part of the public record
and subject to public disclosure
uctions for submitting comments.
• Email: regs.comments@
occ.treas.gov.
• Fax: (571) 465–4326.
• Mail: Legislative and Regulatory
Activities Division, Office of the
Comptroller of the Currency, 400 7th
Street SW., Suite 3E–218, Washington,
DC 20219.
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.
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.
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.
• Fax: (202) 452–3819 or (202) 452–
3102.
• Mail: Ann E. Misback, 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
ect line of the
message.
• Fax: (202) 452–3819 or (202) 452–
3102.
• Mail: Ann E. Misback, 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 form in Room 3515, 1801 K Street
NW. (between 18th and 19th Streets
NW.), Washington, DC 20006 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–3007,
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
/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)
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51909
Federal Register / Vol. 82, No. 215 / Wednesday, November 8, 2017 / Notices
1 Generally, institutions with domestic offices
only and total assets less than $1 billion.
2 See 80 FR 56539 (September 18, 2015), 81 FR
45357 (July 13, 2016), 81 FR 54190 (August 15,
2016) (referred to hereafter as the ‘‘August 2016 Call
Report proposal’’), 82 FR 2444 (January 9, 2017),
and 82 FR 29147 (June 27, 2017) (referred to
hereafter as the ‘‘June 2017 Call Report proposal’’)
for further information on the actions taken under
this initiative.
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 can be obtained at the FFIEC’s
Web site (https://www.ffiec.gov/ffiec_
report_forms.htm).
OCC: Kevin Korzeniewski, Counsel,
a_
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 can be obtained at the FFIEC’s
Web site (https://www.ffiec.gov/ffiec_
report_forms.htm).
OCC: Kevin Korzeniewski, Counsel,
(202) 649–5490, or for persons who are
deaf or hard of hearing, TTY, (202) 649–
5597.
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 propose revisions to data items
reported on the FFIEC 051, FFIEC 041,
and FFIEC 031 Call Reports.
Report Title: Consolidated Reports of
Condition and Income (Call Report).
Form Numbers: FFIEC 051 (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:
1,307 national banks and federal savings
associations.
Estimated Average Burden per
Response: 46.05 burden hours per
quarter to file.
Estimated Total Annual Burden:
240,749 burden hours to file.
Board
OMB Control No.: 7100–0036.
Estimated Number of Respondents:
822 state member banks.
Estimated Average Burden per
Response: 50.16 burden hours per
quarter to file.
Estimated Total Annual Burden:
164,926 burden hours to file.
FDIC
OMB Control No.: 3064–0052
Burden per
Response: 46.05 burden hours per
quarter to file.
Estimated Total Annual Burden:
240,749 burden hours to file.
Board
OMB Control No.: 7100–0036.
Estimated Number of Respondents:
822 state member banks.
Estimated Average Burden per
Response: 50.16 burden hours per
quarter to file.
Estimated Total Annual Burden:
164,926 burden hours to file.
FDIC
OMB Control No.: 3064–0052.
Estimated Number of Respondents:
3,710 insured state nonmember banks
and state savings associations.
Estimated Average Burden per
Response: 44.14 burden hours per
quarter to file.
Estimated Total Annual Burden:
655,038 burden hours to file.
The proposed burden-reducing
revisions are the result of an ongoing
effort by the agencies to reduce the
burden associated with the preparation
and filing of Call Reports and, as
detailed in Appendices B, C, and D,
achieve burden reductions by the
removal or consolidation of numerous
items, and the raising of certain
reporting thresholds.
The estimated average burden hours,
which reflect an overall reduction,
collectively reflect the estimates for the
FFIEC 051, the FFIEC 041, and the
FFIEC 031 reports for each agency.
When the estimates are calculated by
type of report across the agencies, the
estimated average burden hours per
quarter are 38.15 (FFIEC 051), 54.89
(FFIEC 041), and 122.50 (FFIEC 031).
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).
Type of Review: Revision of currently
approved collections.
General Description of Reports
These information collections are
mandatory pursuant to 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
es of
activities in which they are engaged,
and existence of foreign offices).
Type of Review: Revision of currently
approved collections.
General Description of Reports
These information collections are
mandatory pursuant to 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 federally 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
s 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 part of an initiative launched by
the FFIEC in December 2014 to identify
potential opportunities to reduce
burden associated with Call Report
requirements for community banks, the
FFIEC and the agencies have taken
several actions, including: (1) The
finalization in mid-2016 of a number of
burden-reducing changes and other
revisions to the Call Report that were
implemented in September 2016 and
March 2017; (2) outreach to institutions
to obtain a better understanding of
significant sources of reporting burden
in their Call Report preparation
processes; (3) the creation of a new
streamlined FFIEC 051 Call Report for
eligible small institutions 1 that took
effect as of the March 31, 2017, report
date; and (4) the publication for
comment in June 2017 of additional
proposed burden-reducing Call Report
changes, as well as proposed Call Report
revisions that address the definition of
‘‘past due’’ for regulatory reporting
purposes and changes in the accounting
for equity investments, all of which
have a proposed March 31, 2018,
effective date.2
As another key part of the FFIEC’s
Call Report burden-reduction initiative
for community banks, in 2015 the
agencies accelerated the start of the next
statutorily mandated review of the
existing Call Report data items (Full
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ective date.2
As another key part of the FFIEC’s
Call Report burden-reduction initiative
for community banks, in 2015 the
agencies accelerated the start of the next
statutorily mandated review of the
existing Call Report data items (Full
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51910
Federal Register / Vol. 82, No. 215 / Wednesday, November 8, 2017 / Notices
3 This review is mandated by section 604 of the
Financial Services Regulatory Relief Act of 2006 (12
U.S.C. 1817(a)(11)).
4 12 U.S.C. 1817(a)(11)(B).
5 A summary of the FFIEC member entities’ uses
of the data items retained in the Call Report
schedules covered by the first and second portions
of the agencies’ user surveys are included in
Appendix A of the agencies’ Federal Register
notices published on January 9, 2017 (82 FR 2444)
and June 27, 2017 (82 FR 29147), respectively.
Review),3 which otherwise would not
have commenced until 2017. After
completing this review, the agencies are
required to ‘‘reduce or eliminate any
requirement to file information or
schedules . . . (other than information
or schedules that are otherwise required
by law)’’ if the agencies determine that
‘‘the continued collection of such
information or schedules is no longer
necessary or appropriate.’’ 4 To provide
a foundation for the Full Review, users
of Call Report data items, who are
internal staff at the FFIEC member
entities, participated in a series of nine
surveys conducted over a 19-month
period that began in mid-July 2015 and
ended in mid-February 2017. As an
integral part of these surveys, users were
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
articipated in a series of nine
surveys conducted over a 19-month
period that began in mid-July 2015 and
ended in mid-February 2017. As an
integral part of these surveys, users were
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 were placed into nine groups
and prioritized for review, generally
based on the level of burden cited by
banking industry representatives. Based
on the results of the user surveys and
consistent with the statutory
requirements governing the Full
Review, the agencies have been
identifying data items to be considered
for removal, less frequent collection,
and new or revised reporting thresholds
to reduce burden.
Based on the results of the third and
final portion of the user surveys and
other information, the agencies are
proposing various burden-reducing
changes in this proposal. The schedules
reviewed in the final portion of the user
surveys primarily include schedules
that collect data on complex or
specialized activities. A summary of the
FFIEC member entities’ uses of the data
items retained in the Call Report
schedules covered by this portion of the
user surveys is included in Appendix
A.5 Several of these schedules were not
included in the new FFIEC 051 when it
was created. Therefore, revisions
proposed in this notice more
significantly affect schedules and data
items in the FFIEC 041 and FFIEC 031.
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
FFIEC 051 when it
was created. Therefore, revisions
proposed in this notice more
significantly affect schedules and data
items in the FFIEC 041 and FFIEC 031.
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 federally 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
data items are not readily available
through other means.
II. General Discussion of Proposed Call
Report Revisions
As discussed above, the Call Report
schedules have been reviewed as part of
the Full Review, conducted through a
series of nine user surveys. The results
of the final portion of the surveys were
evaluated in the development of this
proposal. In addition, the results of
certain surveys were re-evaluated and
further burden-reducing changes were
incorporated into this proposal. In
developing this proposal, the agencies
were cognizant of the comments and
feedback received from the industry,
over the course of this FFIEC initiative,
requesting that the agencies provide
relief from the burden of preparing Call
Reports. The proposed revisions to the
FFIEC 051, FFIEC 041, and FFIEC 031
are discussed in Sections III.A, III.B, and
III.C, respectively
to this proposal. In
developing this proposal, the agencies
were cognizant of the comments and
feedback received from the industry,
over the course of this FFIEC initiative,
requesting that the agencies provide
relief from the burden of preparing Call
Reports. The proposed revisions to the
FFIEC 051, FFIEC 041, and FFIEC 031
are discussed in Sections III.A, III.B, and
III.C, respectively.
The schedules reviewed in the
portion of the user surveys evaluated in
the development of this proposal
include:
• Schedule RI–A—Changes in Bank
Equity Capital
• Schedule RI–C—Disaggregated Data
on the Allowance for Loan and Lease
Losses [FFIEC 031 and FFIEC 041
only]
• Schedule RC–A—Cash and Balances
Due from Depository Institutions
• Schedule RC–F—Other Assets
• Schedule RC–G—Other Liabilities
• Schedule RC–H—Selected Balance
Sheet Items for Domestic Offices
[FFIEC 031 only]
• Schedule RC–I—Assets and Liabilities
of IBFs [FFIEC 031 only]
• Schedule RC–P—1–4 Family
Residential Mortgage Banking
Activities (in Domestic Offices)
[FFIEC 031 and FFIEC 041 only]
• Schedule RC–Q—Assets and
Liabilities Measured at Fair Value on
a Recurring Basis [FFIEC 031 and
FFIEC 041 only]
• Schedule RC–S—Servicing,
Securitization, and Asset Sale
Activities [FFIEC 031 and FFIEC 041
only]
• Schedule RC–T—Fiduciary and
Related Services
• Schedule RC–V—Variable Interest
Entities [FFIEC 031 and FFIEC 041
only]
The schedules re-evaluated in the
development of this proposal include:
• Schedule RC–B—Securities
• Schedule RC–N—Past Due and
Nonaccrual Loans, Leases, and Other
Assets
• Schedule SU—Supplemental
Information [FFIEC 051 only]
Table 1 summarizes the changes
already finalized and implemented as
part of the FFIEC’s community bank
Call Report burden-reduction initiative
d FFIEC 041
only]
The schedules re-evaluated in the
development of this proposal include:
• Schedule RC–B—Securities
• Schedule RC–N—Past Due and
Nonaccrual Loans, Leases, and Other
Assets
• Schedule SU—Supplemental
Information [FFIEC 051 only]
Table 1 summarizes the changes
already finalized and implemented as
part of the FFIEC’s community bank
Call Report burden-reduction initiative.
TABLE 1—DATA ITEMS REVISED AS OF MARCH 31, 2017
Finalized call report revisions
051
041
031
Items Removed, Net * ..................................................................................................................
967
60
68
Change in Item Frequency to Semiannual ..................................................................................
96
........................
........................
Change in Item Frequency to Annual .........................................................................................
10
........................
........................
Items with a New or Increased Reporting Threshold ..................................................................
........................
7
13
* ‘‘Items Removed, Net’’ reflects the effects of consolidating existing items, adding control totals, and, for the FFIEC 051, relocating individual
items from other schedules to Schedule SU, some of which were consolidated in Schedule SU. In addition, included in this number for the FFIEC
051, approximately 300 items were items that institutions with less than $1 billion in total assets were exempt from reporting due to existing re-
porting thresholds in the FFIEC 041.
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ule SU. In addition, included in this number for the FFIEC
051, approximately 300 items were items that institutions with less than $1 billion in total assets were exempt from reporting due to existing re-
porting thresholds in the FFIEC 041.
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51911
Federal Register / Vol. 82, No. 215 / Wednesday, November 8, 2017 / Notices
6 If this preprinted caption were removed and an
institution has retained interests in accrued interest
receivable related to securitized credit cards in an
amount in excess of the reporting threshold, the
institution would itemize and describe this
component in one of the subitems of item 6 without
a preprinted caption.
7 An institution does not meet the fiduciary
income test if its gross fiduciary and related
services income was less than or equal to 10 percent
of revenue (net interest income plus noninterest
income) for the preceding calendar year.
Table 2 summarizes the proposed
burden-reducing revisions to data items
included in the June 2017 Call Report
proposal that would take effect March
31, 2018.
TABLE 2—PROPOSED DATA REVISIONS IN JUNE 2017
Proposed call report revisions
051
041
031
Items Proposed to be Removed, Net * ........................................................................................
54
106
86
Proposed Change in Item Frequency to Semiannual .................................................................
17
31
31
Proposed Change in Item Frequency to Annual .........................................................................
26
3
3
Items with a Proposed New or Increased Reporting Threshold .................................................
26
106
178
* ‘‘Items Proposed to be Removed, Net’’ reflects the effects of consolidating existing items and relocating individual items to other schedules
31
Proposed Change in Item Frequency to Annual .........................................................................
26
3
3
Items with a Proposed New or Increased Reporting Threshold .................................................
26
106
178
* ‘‘Items Proposed to be Removed, Net’’ reflects the effects of consolidating existing items and relocating individual items to other schedules.
Table 3 summarizes the additional
proposed burden-reducing revisions to
data items included in this notice. The
proposed revisions are discussed in
Section III. Detail for each affected data
item is shown in Appendix B (FFIEC
051), Appendix C (FFIEC 041), and
Appendix D (FFIEC 031).
TABLE 3—PROPOSED DATA REVISIONS IN THIS NOTICE
Proposed call report revisions
051
041
031
Items Proposed to be Removed, Net * ........................................................................................
15
184
134
Items with a Proposed New or Increased Reporting Threshold .................................................
29
181
213
* ‘‘Items Proposed to be Removed, Net’’ reflects the effects of consolidating existing items and relocating individual items to other schedules.
The Call Report revisions that are the
subject of this proposal would take
effect June 30, 2018. Additional
information on timing of the proposed
revisions is provided in Section IV.
III. Detail of Specific Proposed Call
Report Revisions
A. Revisions to the FFIEC 051
Schedule RC–A
The agencies propose to remove
Schedule RC–A, Cash and Balances Due
from Depository Institutions, in its
entirety from the FFIEC 051. This
schedule is currently completed by
institutions with $300 million or more
in total assets
timing of the proposed
revisions is provided in Section IV.
III. Detail of Specific Proposed Call
Report Revisions
A. Revisions to the FFIEC 051
Schedule RC–A
The agencies propose to remove
Schedule RC–A, Cash and Balances Due
from Depository Institutions, in its
entirety from the FFIEC 051. This
schedule is currently completed by
institutions with $300 million or more
in total assets. The agencies no longer
need the current level of detail provided
by the existing items in Schedule RC–
A from the smaller institutions eligible
to file this version of the Call Report
who are required to complete this
schedule, as sufficient information on
cash and due from balances is provided
for these institutions in Schedule RC,
items 1.a and 1.b.
Schedule RC–B
With respect to Schedule RC–B of the
FFIEC 051, the agencies propose to
consolidate the reporting of an
institution’s holdings of those
residential mortgage pass-through
securities that are currently reported in
items 4.a.(1) for those guaranteed by the
Government National Mortgage
Association (GNMA) and 4.a.(2) for
those issued by the Federal National
Mortgage Association (FNMA) and the
Federal Home Loan Mortgage
Corporation (FHLMC) into a single item
4.a.(1). Existing item 4.a.(3) for other
residential mortgage pass-through
securities would be renumbered as item
4.a.(2). The agencies no longer need the
current level of detail for these holdings
from the smaller institutions eligible to
file this version of the Call Report.
Schedule RC–F
With respect to Schedule RC–F of the
FFIEC 051, the agencies propose to
consolidate the reporting of an
institution’s interest-only strips
receivable, which are currently reported
in items 3.a for those on mortgage loans
and 3.b for those on other financial
assets, into a single item 3. The agencies
no longer need the current level of
detail for these holdings in the Call
Report
le RC–F
With respect to Schedule RC–F of the
FFIEC 051, the agencies propose to
consolidate the reporting of an
institution’s interest-only strips
receivable, which are currently reported
in items 3.a for those on mortgage loans
and 3.b for those on other financial
assets, into a single item 3. The agencies
no longer need the current level of
detail for these holdings in the Call
Report.
In addition, the agencies propose to
remove the preprinted caption for
retained interests in accrued interest
receivable related to securitized credit
cards (item 6.d) as few institutions
report having this component of other
assets in an amount in excess of the
existing reporting threshold for
disclosing this component.6 Items 6.e
through 6.k would be renumbered as
items 6.d through 6.j.
Schedule RC–T
With respect to Schedule RC–T of the
FFIEC 051, the agencies propose to
increase the reporting threshold for
reporting the components of fiduciary
and related services income. For
institutions with total fiduciary assets
greater than $100 million but less than
or equal to $250 million that do not
meet the fiduciary income test for
quarterly reporting,7 the agencies
propose to no longer require the
reporting of items 14 through 26. There
would be no change to the reporting
requirements applicable to items 14
through 26 for all other institutions. The
agencies no longer need the current
level of detail on fiduciary and related
services income from institutions with
less than $250 million in total fiduciary
assets that do not meet the fiduciary
income test.
In addition, the agencies propose to
add a reporting threshold for reporting
the number and market value of
collective investment funds and
common trust funds by type of fund in
Memorandum items 3.a through 3.g. For
institutions at which these funds have a
total market value of less than $1 billion
(as of the preceding December 31), the
agencies propose to no longer require
the reporting of Memorandum items 3.a
through 3.g
add a reporting threshold for reporting
the number and market value of
collective investment funds and
common trust funds by type of fund in
Memorandum items 3.a through 3.g. For
institutions at which these funds have a
total market value of less than $1 billion
(as of the preceding December 31), the
agencies propose to no longer require
the reporting of Memorandum items 3.a
through 3.g. Such institutions would
report only the total number and market
value of their collective investment
funds and common trust funds in
Memorandum item 3.h. Institutions at
which the total market value of their
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Federal Register / Vol. 82, No. 215 / Wednesday, November 8, 2017 / Notices
8 If this preprinted caption were removed and an
institution has retained interests in accrued interest
receivable related to securitized credit cards in an
amount in excess of the reporting threshold, the
institution would itemize and describe this
component in one of the subitems of item 6 without
a preprinted caption.
collective investment funds and
common trust funds is $1 billion or
more would continue to report
Memorandum items 3.a through 3.h.
The agencies no longer need the current
level of detail on collective investment
funds and common trust funds in the
Call Report from institutions at which
the total market value of these funds is
less than $1 billion.
Schedule SU
With respect to Schedule SU of the
FFIEC 051, the agencies propose to
remove item 8.e on the amount of
outstanding credit card fees and finance
charges included in credit card
receivables sold and securitized with
servicing retained or with recourse or
other seller-provided credit
enhancements, which is currently
applicable to eligible small institutions
that specialize in credit card lending
respect to Schedule SU of the
FFIEC 051, the agencies propose to
remove item 8.e on the amount of
outstanding credit card fees and finance
charges included in credit card
receivables sold and securitized with
servicing retained or with recourse or
other seller-provided credit
enhancements, which is currently
applicable to eligible small institutions
that specialize in credit card lending.
The agencies no longer need this
information from these smaller credit
card lending institutions.
B. Revisions to the FFIEC 041
Schedule RC–A
With respect to Schedule RC–A of the
FFIEC 041, the agencies propose to
consolidate the reporting of an
institution’s balances due from
depository institutions in the United
States, which are currently reported in
items 2.a for balances due from U.S.
branches and agencies of foreign banks
and 2.b for balances due from other
commercial banks and other depository
institutions in the United States, into a
single item 2. In addition, the agencies
propose to consolidate the reporting of
an institution’s balances due from banks
in foreign countries and foreign central
banks, which are currently reported in
items 3.a for balances due from foreign
branches of other U.S. banks and 3.b for
balances due from banks in foreign
countries and foreign central banks, into
a single item 3. The agencies no longer
need the current level of detail for these
balances in the Call Report.
Schedule RC–F
With respect to Schedule RC–F of the
FFIEC 041, the agencies propose to
consolidate the reporting of an
institution’s interest-only strips
receivable, which are currently reported
in items 3.a for those on mortgage loans
and 3.b for those on other financial
assets, into a single item 3. The agencies
no longer need the current level of
detail for these holdings in the Call
Report
le RC–F
With respect to Schedule RC–F of the
FFIEC 041, the agencies propose to
consolidate the reporting of an
institution’s interest-only strips
receivable, which are currently reported
in items 3.a for those on mortgage loans
and 3.b for those on other financial
assets, into a single item 3. The agencies
no longer need the current level of
detail for these holdings in the Call
Report.
In addition, the agencies propose to
remove the preprinted caption for
retained interests in accrued interest
receivable related to securitized credit
cards (item 6.d) as few institutions
report having this component of other
assets in an amount in excess of the
existing reporting threshold for
disclosing this component.8 Items 6.e
through 6.k would be renumbered as
items 6.d through 6.j.
Schedule RC–N
With respect to Schedule RC–N of the
FFIEC 041, the agencies propose to
remove the data items for reporting the
past due and nonaccrual status of the
fair value and unpaid principal balance
of held-for-investment loans measured
at fair value, which are currently
reported in Memorandum items 5.b.(1)
and 5.b.(2), columns A through C. The
agencies no longer need this current
level of detail in the Call Report. The
agencies would renumber Memorandum
item 5.a, ‘‘Loans and leases held for
sale,’’ as Memorandum item 5 for
columns A through C.
Schedule RC–P
With respect to Schedule RC–P of the
FFIEC 041, the agencies propose to
modify the reporting criteria for this
schedule by removing the current $1
billion asset-size threshold and applying
only the existing activity-based
threshold to all institutions, regardless
of size
Memorandum
item 5.a, ‘‘Loans and leases held for
sale,’’ as Memorandum item 5 for
columns A through C.
Schedule RC–P
With respect to Schedule RC–P of the
FFIEC 041, the agencies propose to
modify the reporting criteria for this
schedule by removing the current $1
billion asset-size threshold and applying
only the existing activity-based
threshold to all institutions, regardless
of size. As proposed, Schedule RC–P
would be completed by institutions
where any of the following residential
mortgage banking activities exceeds $10
million for two consecutive quarters:
• Closed-end and open-end first lien
and junior lien 1–4 family residential
mortgage loan originations and
purchases for resale from all sources
during a calendar quarter; or
• Closed-end and open-end first lien
and junior lien 1–4 family residential
mortgage loan sales during a calendar
quarter; or
• Closed-end and open-end first lien
and junior lien 1–4 family residential
mortgage loans held for sale or trading
at calendar quarter-end.
The agencies believe an activity-based
threshold alone is more appropriate
than an asset-size threshold for
determining which institutions should
file this schedule.
The agencies also propose to
consolidate the 1–4 family residential
mortgage banking activity detail
collected in this schedule for closed-end
loans and commitments under open-end
loans for retail originations (item 1),
wholesale originations and purchases
(item 2), mortgage loans sold (item 3),
mortgage loans held for sale or trading
(item 4), and repurchases and
indemnifications of mortgage loans
(item 6). Specifically, items 1.a, 1.b, and
1.c.(1) would be combined into new
item 1; items 2.a, 2.b, and 2.c.(1) would
be combined into new item 2; items 3.a,
3.b, and 3.c.(1) would be combined into
new item 3; items 4.a, 4.b, and 4.c.(1)
would be combined into new item 4;
and items 6.a, 6.b, and 6.c.(1) would be
combined into new item 6
purchases and
indemnifications of mortgage loans
(item 6). Specifically, items 1.a, 1.b, and
1.c.(1) would be combined into new
item 1; items 2.a, 2.b, and 2.c.(1) would
be combined into new item 2; items 3.a,
3.b, and 3.c.(1) would be combined into
new item 3; items 4.a, 4.b, and 4.c.(1)
would be combined into new item 4;
and items 6.a, 6.b, and 6.c.(1) would be
combined into new item 6. The agencies
also propose to consolidate noninterest
income from the sale, securitization,
and servicing of closed-end and open-
end 1–4 family residential mortgage
loans currently reported in items 5.a
and 5.b into a new item 5. In addition,
the agencies propose to remove detail
on the principal amount funded for
open-end loans extended under lines of
credit for each of the above listed
categories currently reported in items
1.c.(2), 2.c.(2), 3.c.(2), 4.c.(2), and 6.c.(2).
The agencies are proposing these
changes because they no longer need the
current level of detail on 1–4 family
residential mortgage banking activities
in the Call Report.
Schedule RC–Q
With respect to Schedule RC–Q of the
FFIEC 041, the agencies propose to
modify the reporting criteria for this
schedule by applying only an activity
threshold and not an asset-size
threshold, which currently is $500
million. As proposed, Schedule RC–Q
would be completed only by institutions
that (1) have elected to report financial
instruments or servicing assets and
liabilities at fair value under a fair value
option with changes in fair value
recognized in earnings, or (2) are
required to complete Schedule RC–D,
Trading Assets and Liabilities.
Institutions that do not meet either of
these criteria would no longer need to
complete this schedule, regardless of
asset size. The agencies believe the
activity thresholds are more appropriate
than the existing simple asset-size
threshold for determining which
institutions must complete this
schedule
nings, or (2) are
required to complete Schedule RC–D,
Trading Assets and Liabilities.
Institutions that do not meet either of
these criteria would no longer need to
complete this schedule, regardless of
asset size. The agencies believe the
activity thresholds are more appropriate
than the existing simple asset-size
threshold for determining which
institutions must complete this
schedule.
For loans held for investment and
held for sale measured at fair value
under a fair value option, the agencies
also propose to consolidate the detail on
the fair value and the unpaid principal
balance of such loans currently
collected in Memorandum items 3 and
4 of this schedule. For fair value option
loans secured by 1–4 family residential
properties, detail on revolving, open-
end loans secured by 1–4 family
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9 In the June 2017 Call Report proposal, the
agencies proposed comparable consolidation of the
detail on loans held for trading, which are
measured at fair value, and the unpaid principal
balance of such loans in Schedule RC–D.
10 An institution does not meet the fiduciary
income test if its gross fiduciary and related
services income was less than or equal to 10 percent
of revenue (net interest income plus noninterest
income) for the preceding calendar year.
residential properties and extended
under lines of credit; closed-end loans
secured by first liens on 1–4 family
residential properties; and closed-end
loans secured by junior liens on 1–4
family residential properties would be
consolidated into a single category
was less than or equal to 10 percent
of revenue (net interest income plus noninterest
income) for the preceding calendar year.
residential properties and extended
under lines of credit; closed-end loans
secured by first liens on 1–4 family
residential properties; and closed-end
loans secured by junior liens on 1–4
family residential properties would be
consolidated into a single category. For
fair value option loans secured by real
estate other than 1–4 family residential
properties, detail on construction, land
development, and other land loans;
loans secured by farmland; loans
secured by multifamily (5 or more)
residential properties; and loans secured
by nonfarm nonresidential properties
also would be consolidated into a single
category. For fair value option consumer
loans, detail on credit cards, other
revolving credit plans, automobile
loans, and other consumer loans would
be consolidated into a single category.
Specifically, existing Memorandum
items 3.a.(3)(a), 3.a.(3)(b)(1), and
3.a.(3)(b)(2) would be consolidated into
new Memorandum item 3.a.(1) for the
fair value of loans secured by 1–4 family
residential properties measured at fair
value, while existing Memorandum
items 3.a.(1), 3.a.(2), 3.a.(4), and 3.a.(5)
would be consolidated into new
Memorandum item 3.a.(2) for the fair
value of all other loans secured by real
estate measured at fair value. Existing
Memorandum items 3.c.(1) through
3.c.(4) would be consolidated into new
Memorandum item 3.c for the fair value
of all consumer loans measured at fair
value
t fair
value, while existing Memorandum
items 3.a.(1), 3.a.(2), 3.a.(4), and 3.a.(5)
would be consolidated into new
Memorandum item 3.a.(2) for the fair
value of all other loans secured by real
estate measured at fair value. Existing
Memorandum items 3.c.(1) through
3.c.(4) would be consolidated into new
Memorandum item 3.c for the fair value
of all consumer loans measured at fair
value. Similarly, existing Memorandum
items 4.a.(3)(a), 4.a.(3)(b)(1), and
4.a.(3)(b)(2) would be consolidated into
new Memorandum item 4.a.(1) for the
unpaid principal balance of loans
secured by 1–4 family residential
properties measured at fair value, while
existing Memorandum items 4.a.(1),
4.a.(2), 4.a.(4), and 4.a.(5) would be
consolidated into new Memorandum
item 4.a.(2) for the unpaid principal
balance of all other loans secured by
real estate measured at fair value.
Existing Memorandum items 4.c.(1)
through 4.c.(4) would be consolidated
into new Memorandum item 4.c for the
unpaid principal balance of all
consumer loans measured at fair value.9
In addition, the agencies propose to
remove the separate reporting of fair
value detail on federal funds sold and
securities purchased under agreements
to resell in item 2, which would instead
be included as part of all other assets in
item 6. The agencies also propose to
remove the separate reporting of fair
value detail for federal funds purchased
and securities sold under agreements to
repurchase in item 9, other borrowed
money in item 11, and subordinated
notes and debentures in item 12, with
these categories of liabilities instead
being reported within all other
liabilities in item 13. The agencies are
proposing these changes because they
no longer need the current level of
detail on loans measured at fair value
under a fair value option and on certain
other fair values in the Call Report from
institutions that file the FFIEC 041
dinated
notes and debentures in item 12, with
these categories of liabilities instead
being reported within all other
liabilities in item 13. The agencies are
proposing these changes because they
no longer need the current level of
detail on loans measured at fair value
under a fair value option and on certain
other fair values in the Call Report from
institutions that file the FFIEC 041.
Schedule RC–S
With respect to Schedule RC–S of the
FFIEC 041, the agencies propose the
following revisions to Schedule RC–S as
they no longer need the current level of
detail on securitization and asset sale
activities in the Call Report from
institutions that file the FFIEC 041:
(a) Consolidate columns B through F of
items 1 through 5 and items 9 through 12,
which collect information on certain
securitization and asset sale activities, into
existing column G. The activities covered in
columns B through F pertain to home equity
lines, credit card receivables, auto loans,
other consumer loans, and commercial and
industrial loans, respectively. The amounts
previously reported in columns B through F
would be included in column G, ‘‘All other
loans, all leases, and all other assets.’’
(b) Consolidate the maximum amount of
credit exposures arising from recourse or
other seller-provided credit enhancements in
the form of retained interest-only strips,
subordinated securities and other residual
interests, and standby letters of credit and
other enhancements, which are reported in
items 2.a, 2.b, and 2.c, respectively, into a
single new item 2.
(c) Remove item 3 for unused
commitments to provide liquidity to
structures reported in item 1 involving assets
sold and securitized by the reporting bank
with servicing retained or with recourse or
other seller-provided credit enhancements.
erests, and standby letters of credit and
other enhancements, which are reported in
items 2.a, 2.b, and 2.c, respectively, into a
single new item 2.
(c) Remove item 3 for unused
commitments to provide liquidity to
structures reported in item 1 involving assets
sold and securitized by the reporting bank
with servicing retained or with recourse or
other seller-provided credit enhancements.
(d) Consolidate ownership (or seller’s)
interests carried as securities and loans,
which are reported in items 6.a and 6.b,
respectively, into a single new item 6, and
consolidate columns B, C, and F, which
pertain to home equity lines, credit card
receivables, and commercial and industrial
loans, respectively, into column G. The
amounts previously reported in columns B,
C, and F would be included in the new item
6 in column G, ‘‘All other loans, all leases,
and all other assets.’’ The agencies also
propose to create a reporting threshold of $10
billion or more in total assets for reporting
this new combined item 6.
(e) Remove items 7.a and 7.b, which
contain loan amounts included in ownership
(or seller’s) interests carried as securities that
are 30–89 days past due and 90 days or more
past due, respectively.
(f) Remove items 8.a and 8.b, which
contain charge-offs and recoveries,
respectively, on loan amounts included in
the ownership (or seller’s) interests carried as
securities that are currently reported in item
6.a.
(g) Create a reporting threshold of $10
billion or more in total assets for reporting
item 10 on unused commitments to provide
liquidity to other institutions’ securitization
structures.
tems 8.a and 8.b, which
contain charge-offs and recoveries,
respectively, on loan amounts included in
the ownership (or seller’s) interests carried as
securities that are currently reported in item
6.a.
(g) Create a reporting threshold of $10
billion or more in total assets for reporting
item 10 on unused commitments to provide
liquidity to other institutions’ securitization
structures.
(h) Remove Memorandum items 1.a. and
1.b, which contain the outstanding principal
balance and the amount of retained recourse,
respectively, on small business obligations
transferred with recourse under Section 208
of the Riegle Community Development and
Regulatory Improvement Act of 1994. The
amounts previously reported in
Memorandum items 1.a and 1.b would be
included in items 1 and 2 or items 11 and
12 of column G depending on whether the
obligations that had been sold were
securitized or not securitized, respectively.
(i) Create a reporting threshold of $10
billion or more in total assets for reporting
detail on asset-backed commercial paper
(ABCP) conduits in Memorandum items
3.a.(1) through 3.b.(2), and the amount of
outstanding credit card fees and finance
charges included in credit card receivables
sold and securitized with servicing retained
or with recourse or other seller-provided
credit enhancements in Memorandum item 4.
To complete Memorandum item 4, an
institution with $10 billion or more in total
assets would also need to meet one of the
existing criteria for reporting this
information, i.e., the institution, together
with affiliated institutions, has outstanding
credit card receivables that exceed $500
million as of the report date, or the
institution is a credit card specialty bank as
defined for Uniform Bank Performance
Report (UBPR) purposes.
Schedule RC–T
With respect to Schedule RC–T of the
FFIEC 041, the agencies propose to
increase the reporting threshold for
reporting the components of fiduciary
and related services income
s outstanding
credit card receivables that exceed $500
million as of the report date, or the
institution is a credit card specialty bank as
defined for Uniform Bank Performance
Report (UBPR) purposes.
Schedule RC–T
With respect to Schedule RC–T of the
FFIEC 041, the agencies propose to
increase the reporting threshold for
reporting the components of fiduciary
and related services income. For
institutions with total fiduciary assets
greater than $100 million but less than
or equal to $250 million that do not
meet the fiduciary income test for
quarterly reporting,10 the agencies
propose to no longer require the
reporting of items 14 through 26. There
would be no change to the reporting
requirements applicable to items 14
through 26 for all other institutions. The
agencies no longer need the current
level of detail on fiduciary and related
services income from institutions with
less than $250 million in total fiduciary
assets that do not meet the fiduciary
income test.
In addition, the agencies propose to
add a reporting threshold for reporting
the number and market value of
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11 If this preprinted caption were removed and an
institution has retained interests in accrued interest
receivable related to securitized credit cards in an
amount in excess of the reporting threshold, the
institution would itemize and describe this
component in one of the subitems of item 6 without
a preprinted caption.
collective investment funds and
common trust funds by type of fund in
Memorandum items 3.a through 3.g. For
institutions at which these funds have a
total market value of less than $1 billion
(as of the preceding December 31), the
agencies propose to no longer require
the reporting of Memorandum items 3.a
through 3.g
omponent in one of the subitems of item 6 without
a preprinted caption.
collective investment funds and
common trust funds by type of fund in
Memorandum items 3.a through 3.g. For
institutions at which these funds have a
total market value of less than $1 billion
(as of the preceding December 31), the
agencies propose to no longer require
the reporting of Memorandum items 3.a
through 3.g. Such institutions would
report only the total number and market
value of their collective investment
funds and common trust funds in
Memorandum item 3.h. Institutions at
which the total market value of their
collective investment funds and
common trust funds is $1 billion or
more would continue to report
Memorandum items 3.a through 3.h.
The agencies no longer need the current
level of detail on collective investment
funds and common trust funds in the
Call Report from institutions at which
the total market value of these funds is
less than $1 billion.
Schedule RC–V
With respect to Schedule RC–V of the
FFIEC 041, the agencies propose to
consolidate information collected on
consolidated variable interest entities
(VIEs) used as ABCP conduits (column
B) and other VIEs (column C) for all
items into a single column B covering
all VIEs other than those used as
securitization vehicles (which will
continue to be reported in column A).
In lieu of the detailed breakdown of
assets and liabilities of ABCP conduit
VIEs currently reported in column B,
the agencies propose to collect data only
on the total assets and total liabilities of
such VIEs in new items 5 and 6,
respectively
items into a single column B covering
all VIEs other than those used as
securitization vehicles (which will
continue to be reported in column A).
In lieu of the detailed breakdown of
assets and liabilities of ABCP conduit
VIEs currently reported in column B,
the agencies propose to collect data only
on the total assets and total liabilities of
such VIEs in new items 5 and 6,
respectively. For these ABCP conduit
VIEs, the total assets item would
include the assets that can be used only
to settle these VIEs’ obligations, which
are currently reported in items 1.a
through 1.k, column B, and all other
assets of these VIEs, which are currently
reported in item 3, column B; the total
liabilities items would include these
VIEs’ liabilities for which creditors do
not have recourse to the general credit
of the reporting bank, which are
currently reported in items 2.a through
2.e, column B, and all other liabilities of
these VIEs, which are currently reported
in item 4, column B.
In the two columns of Schedule RC–
V that would remain, the agencies also
propose to consolidate the VIE
information on held-to-maturity and
available-for-sale securities in items 1.b
and 1.c, respectively, into a single new
item 1.b; loans and leases held for sale,
loans and leases held for investment,
and the allowance for loan and leases
losses in items 1.e through 1.g into a
single new item 1.c; and commercial
paper and other borrowed money in
items 2.c and 2.d, respectively, into a
single new item 2.a. In addition, the
agencies propose to remove the VIE
detail on securities purchased under
agreements to resell in item 1.d, trading
assets (other than derivatives) in item
1.h, and derivative trading assets in item
1.i. The data currently reported in these
items would be included in existing
item 1.k for other assets, which would
be renumbered as item 1.e
vely, into a
single new item 2.a. In addition, the
agencies propose to remove the VIE
detail on securities purchased under
agreements to resell in item 1.d, trading
assets (other than derivatives) in item
1.h, and derivative trading assets in item
1.i. The data currently reported in these
items would be included in existing
item 1.k for other assets, which would
be renumbered as item 1.e. The agencies
also propose to remove the VIE detail on
securities sold under agreements to
repurchase in item 2.a and derivative
trading liabilities in item 2.b; these
items would be included in existing
item 2.e for other liabilities, which
would be renumbered as item 2.b. The
agencies propose to consolidate and
remove these items because they no
longer need the current level of detail
on consolidated VIEs in the Call Report.
C. Revisions to the FFIEC 031
Schedule RC–A
With respect to Schedule RC–A of the
FFIEC 031, the agencies propose to
consolidate the reporting of an
institution’s balances due from
depository institutions in the United
States, which are currently reported for
the consolidated bank in items 2.a for
balances due from U.S. branches and
agencies of foreign banks and 2.b for
balances due from other commercial
banks and other depository institutions
in the United States, into a single item
2 in column A. In addition, the agencies
propose to consolidate the reporting of
an institution’s balances due from banks
in foreign countries and foreign central
banks, which are currently reported for
the consolidated bank in items 3.a for
balances due from foreign branches of
other U.S. banks and 3.b for balances
due from banks in foreign countries and
foreign central banks, into a single item
3 in column A. The agencies no longer
need the current level of detail for these
balances in the Call Report
nks
in foreign countries and foreign central
banks, which are currently reported for
the consolidated bank in items 3.a for
balances due from foreign branches of
other U.S. banks and 3.b for balances
due from banks in foreign countries and
foreign central banks, into a single item
3 in column A. The agencies no longer
need the current level of detail for these
balances in the Call Report.
Schedule RC–F
With respect to Schedule RC–F of the
FFIEC 031, the agencies propose to
consolidate the reporting of an
institution’s interest-only strips
receivable, which are currently reported
in items 3.a for those on mortgage loans
and 3.b for those on other financial
assets, into a single item 3. The agencies
no longer need the current level of
detail for these holdings in the Call
Report.
In addition, the agencies propose to
remove the preprinted caption for
retained interests in accrued interest
receivable related to securitized credit
cards (item 6.d) as few institutions
report having this component of other
assets in an amount in excess of the
existing reporting threshold for
disclosing this component.11 Items 6.e
through 6.k would be renumbered as
items 6.d through 6.j.
Schedule RC–H
With respect to Schedule RC–H of the
FFIEC 031, in connection with removing
the separate detail for loans held for
investment and held for sale in
domestic offices measured at fair value
under a fair value option from Schedule
RC–Q, the agencies propose to aggregate
all loans held for investment and held
for sale in domestic offices measured at
fair value under a fair value option that
are currently reported on Schedule RC–
Q, column B, Memorandum items
3.a.(1) through 3.d (including all
subitems), into a single new item,
Schedule RC–H, item 22. This item
would be completed by institutions that
from Schedule
RC–Q, the agencies propose to aggregate
all loans held for investment and held
for sale in domestic offices measured at
fair value under a fair value option that
are currently reported on Schedule RC–
Q, column B, Memorandum items
3.a.(1) through 3.d (including all
subitems), into a single new item,
Schedule RC–H, item 22. This item
would be completed by institutions that
(1) have elected to report financial
instruments or servicing assets and
liabilities at fair value under a fair value
option with changes in fair value
recognized in earnings, or (2) are
required to complete Schedule RC–D,
Trading Assets and Liabilities. The
agencies believe relocating this data
from Schedule RC–Q to Schedule RC–H
will improve efficiency by consolidating
additional domestic office information
on Schedule RC–H.
Schedule RC–N
With respect to Schedule RC–N of the
FFIEC 031, the agencies propose to
remove the data items for reporting the
past due and nonaccrual status of the
fair value and unpaid principal balance
of held-for-investment loans measured
at fair value, which are currently
reported in Memorandum items 5.b.(1)
and 5.b.(2), columns A through C. The
agencies no longer need this current
level of detail in the Call Report. The
agencies would renumber Memorandum
item 5.a, ‘‘Loans and leases held for
sale,’’ as Memorandum item 5 for
columns A through C.
Schedule RC–P
With respect to Schedule RC–P of the
FFIEC 031, the agencies propose to
modify the reporting criteria for this
schedule by removing the current $1
billion asset-size threshold and applying
only the existing activity-based
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Schedule RC–P
With respect to Schedule RC–P of the
FFIEC 031, the agencies propose to
modify the reporting criteria for this
schedule by removing the current $1
billion asset-size threshold and applying
only the existing activity-based
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51915
Federal Register / Vol. 82, No. 215 / Wednesday, November 8, 2017 / Notices
12 The new Schedule RC–H item would be
completed only by institutions required to complete
Schedule RC–Q.
13 In the June 2017 Call Report proposal, the
agencies proposed comparable consolidation of the
detail on loans held for trading, which are
measured at fair value, and the unpaid principal
balance of such loans in Schedule RC–D.
threshold to all institutions, regardless
of size. As proposed, Schedule RC–P
would be completed by institutions
where any of the following residential
mortgage banking activities (in domestic
offices) exceeds $10 million for two
consecutive quarters:
• Closed-end and open-end first lien
and junior lien 1–4 family residential
mortgage loan originations and
purchases for resale from all sources
during a calendar quarter; or
• Closed-end and open-end first lien
and junior lien 1–4 family residential
mortgage loan sales during a calendar
quarter; or
• Closed-end and open-end first lien
and junior lien 1–4 family residential
mortgage loans held for sale or trading
at calendar quarter-end.
The agencies believe an activity-based
threshold alone is more appropriate
than an asset-size threshold for
determining which institutions should
file this schedule
unior lien 1–4 family residential
mortgage loan sales during a calendar
quarter; or
• Closed-end and open-end first lien
and junior lien 1–4 family residential
mortgage loans held for sale or trading
at calendar quarter-end.
The agencies believe an activity-based
threshold alone is more appropriate
than an asset-size threshold for
determining which institutions should
file this schedule.
The agencies also propose to
consolidate the 1–4 family residential
mortgage banking activity detail
collected in this schedule for closed-end
loans and commitments under open-end
loans for retail originations (item 1),
wholesale originations and purchases
(item 2), mortgage loans sold (item 3),
mortgage loans held for sale or trading
(item 4), and repurchases and
indemnifications of mortgage loans
(item 6). Specifically, items 1.a, 1.b, and
1.c.(1) would be combined into new
item 1; items 2.a, 2.b, and 2.c.(1) would
be combined into new item 2; items 3.a,
3.b, and 3.c.(1) would be combined into
new item 3; items 4.a, 4.b, and 4.c.(1)
would be combined into new item 4;
and, items 6.a, 6.b, and 6.c.(1) would be
combined into new item 6. The agencies
also propose to consolidate noninterest
income from the sale, securitization,
and servicing of closed-end and open-
end 1–4 family residential mortgage
loans currently reported in items 5.a
and 5.b into a new item 5. In addition,
the agencies propose to remove detail
on the principal amount funded for
open-end loans extended under lines of
credit for each of the above listed
categories currently reported in items
1.c.(2), 2.c.(2), 3.c.(2), 4.c.(2), and 6.c.(2).
The agencies are proposing these
changes because they no longer need the
current level of detail on 1–4 family
residential mortgage banking activities
in the Call Report
opose to remove detail
on the principal amount funded for
open-end loans extended under lines of
credit for each of the above listed
categories currently reported in items
1.c.(2), 2.c.(2), 3.c.(2), 4.c.(2), and 6.c.(2).
The agencies are proposing these
changes because they no longer need the
current level of detail on 1–4 family
residential mortgage banking activities
in the Call Report.
Schedule RC–Q
With respect to Schedule RC–Q of the
FFIEC 031, the agencies propose to
modify the reporting criteria for this
schedule by applying only an activity
threshold and not an asset-size
threshold, which currently is $500
million. As proposed, Schedule RC–Q
would be completed only by institutions
that (1) have elected to report financial
instruments or servicing assets and
liabilities at fair value under a fair value
option with changes in fair value
recognized in earnings, or (2) are
required to complete Schedule RC–D,
Trading Assets and Liabilities.
Institutions that do not meet either of
these criteria would no longer need to
complete this schedule, regardless of
asset size. The agencies believe the
activity thresholds are more appropriate
than the existing simple asset-size
threshold for determining which
institutions must complete this
schedule.
For loans held for investment and
held for sale measured at fair value
under a fair value option, the agencies
also propose to remove column B
(domestic offices) for the fair value and
the unpaid principal balance of such
loans currently collected in
Memorandum items 3 and 4 of this
schedule, respectively, and replace the
detailed data on fair value option loans
in domestic offices with a single new
item for the total amount of fair value
option loans that would be added to
Schedule RC–H, Selected Balance Sheet
Items for Domestic Offices.12 In
addition, the agencies would
consolidate certain existing loan
categories in Memorandum items 3 and
4
items 3 and 4 of this
schedule, respectively, and replace the
detailed data on fair value option loans
in domestic offices with a single new
item for the total amount of fair value
option loans that would be added to
Schedule RC–H, Selected Balance Sheet
Items for Domestic Offices.12 In
addition, the agencies would
consolidate certain existing loan
categories in Memorandum items 3 and
4. For fair value option loans secured by
1–4 family residential properties, detail
on revolving, open-end loans secured by
1–4 family residential properties and
extended under lines of credit; closed-
end loans secured by first liens on 1–4
family residential properties; and
closed-end loans secured by junior liens
on 1–4 family residential properties that
is currently reported for domestic
offices in column B would be
consolidated into a single category and
collected for the consolidated bank. For
fair value option loans secured by real
estate other than 1–4 family residential
properties, detail on construction, land
development, and other land loans;
loans secured by farmland; loans
secured by multifamily (5 or more)
residential properties; and loans secured
by nonfarm nonresidential properties
that is currently reported for domestic
offices in column B would be
consolidated into a single category and
collected for the consolidated bank.
These proposed revisions would replace
the existing items for total fair value
option loans secured by real estate for
the consolidated bank. For fair value
option consumer loans, detail for the
consolidated bank on credit cards, other
revolving credit plans, automobile
loans, and other consumer loans would
be consolidated into a single category.
Specifically, existing Memorandum
items 3.a and 4.a in column A for the
fair value and the unpaid principal
balance of the consolidated bank’s total
loans secured by real estate would be
removed
ue
option consumer loans, detail for the
consolidated bank on credit cards, other
revolving credit plans, automobile
loans, and other consumer loans would
be consolidated into a single category.
Specifically, existing Memorandum
items 3.a and 4.a in column A for the
fair value and the unpaid principal
balance of the consolidated bank’s total
loans secured by real estate would be
removed. Existing Memorandum items
3.a.(3)(a), 3.a.(3)(b)(1), and 3.a.(3)(b)(2)
in column B would be consolidated into
new Memorandum item 3.a.(1) for the
fair value of the consolidated bank’s
loans secured by 1–4 family residential
properties measured at fair value, while
existing Memorandum items 3.a.(1),
3.a.(2), 3.a.(4), and 3.a.(5) in column B
would be consolidated into new
Memorandum item 3.a.(2) for the fair
value of all other loans secured by real
estate measured at fair value for the
consolidated bank. Existing
Memorandum items 3.c.(1) through
3.c.(4) for the consolidated bank would
be consolidated into new Memorandum
item 3.c for the fair value of all
consumer loans measured at fair value.
Similarly, existing Memorandum items
4.a.(3)(a), 4.a.(3)(b)(1), and 4.a.(3)(b)(2)
in column B would be consolidated into
new Memorandum item 4.a.(1) for the
unpaid principal balance of the
consolidated bank’s loans secured by 1–
4 family residential properties measured
at fair value, while existing
Memorandum items 4.a.(1), 4.a.(2),
4.a.(4), and 4.a.(5) in column B would
be consolidated into new Memorandum
item 4.a.(2) for unpaid principal balance
of all other loans secured by real estate
measured at fair value for the
consolidated bank
the
unpaid principal balance of the
consolidated bank’s loans secured by 1–
4 family residential properties measured
at fair value, while existing
Memorandum items 4.a.(1), 4.a.(2),
4.a.(4), and 4.a.(5) in column B would
be consolidated into new Memorandum
item 4.a.(2) for unpaid principal balance
of all other loans secured by real estate
measured at fair value for the
consolidated bank. Existing
Memorandum items 4.c.(1) through
4.c.(4) for the consolidated bank would
be consolidated into new Memorandum
item 4.c for unpaid principal balance of
all consumer loans measured at fair
value.13 The agencies are proposing
these changes because they no longer
need the current level of detail on loans
measured at fair value under a fair value
option in the Call Report from
institutions that file the FFIEC 031.
Schedule RC–S
With respect to Schedule RC–S of the
FFIEC 031, the agencies propose the
following revisions to Schedule RC–S,
as they no longer need the current level
of detail on securitization and asset sale
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51916
Federal Register / Vol. 82, No. 215 / Wednesday, November 8, 2017 / Notices
14 An institution does not meet the fiduciary
income test if its gross fiduciary and related
services income was less than or equal to 10 percent
of revenue (net interest income plus noninterest
income) for the preceding calendar year.
activities in the Call Report from
institutions that file the FFIEC 031:
(a) Consolidate the maximum amount of
credit exposures arising from recourse or
other seller-provided credit enhancements in
the form of retained interest-only strips,
subordinated securities and other residual
interests, and standby letters of credit and
other enhancements, which are reported in
items 2.a, 2.b, and 2.c, respectively, into a
single new item 2.
ns that file the FFIEC 031:
(a) Consolidate the maximum amount of
credit exposures arising from recourse or
other seller-provided credit enhancements in
the form of retained interest-only strips,
subordinated securities and other residual
interests, and standby letters of credit and
other enhancements, which are reported in
items 2.a, 2.b, and 2.c, respectively, into a
single new item 2.
(b) Create a reporting threshold of $100
billion or more in total assets for item 3,
which is used for reporting unused
commitments to provide liquidity to
structures reported in item 1 involving assets
sold and securitized by the reporting bank
with servicing retained or with recourse or
other seller-provided credit enhancements.
(c) Consolidate ownership (or seller’s)
interests carried as securities and loans,
which are reported in items 6.a and 6.b,
respectively, into a single new item 6. The
agencies also propose to create a reporting
threshold of $10 billion or more in total
assets for reporting this new combined item
6.
(d) Remove items 7.a and 7.b, which
contain loan amounts included in ownership
(or seller’s) interests carried as securities that
are 30–89 days past due and 90 days or more
past due, respectively.
(e) Remove items 8.a and 8.b, which
contain charge-offs and recoveries,
respectively, on loan amounts included in
the ownership (or seller’s) interests carried as
securities that are currently reported in item
6.a.
d 7.b, which
contain loan amounts included in ownership
(or seller’s) interests carried as securities that
are 30–89 days past due and 90 days or more
past due, respectively.
(e) Remove items 8.a and 8.b, which
contain charge-offs and recoveries,
respectively, on loan amounts included in
the ownership (or seller’s) interests carried as
securities that are currently reported in item
6.a.
(f) Consolidate columns B and C of item 9,
which contain the maximum amount of
credit exposure arising from credit
enhancements in the form of standby letters
of credit, purchased subordinated securities,
and other enhancements provided by the
reporting institution to other institutions’
securitization structures, into existing
column G. The activities covered in columns
B and C pertain to home equity lines and
credit card receivables, respectively. The
amounts previously reported in columns B
and C would be included in column G, ‘‘All
other loans, all leases, and all other assets.’’
(g) Create a reporting threshold of $10
billion or more in total assets for reporting
unused commitments to provide liquidity to
other institutions’ securitization structures in
item 10. The agencies also propose to
consolidate columns B and C of item 10 into
existing column G. The activities covered in
columns B and C pertain to home equity
lines and credit card receivables,
respectively. The amounts previously
reported in columns B and C by institutions
with $10 billion or more in total assets would
be included in column G, ‘‘All other loans,
all leases, and all other assets.’’
ies also propose to
consolidate columns B and C of item 10 into
existing column G. The activities covered in
columns B and C pertain to home equity
lines and credit card receivables,
respectively. The amounts previously
reported in columns B and C by institutions
with $10 billion or more in total assets would
be included in column G, ‘‘All other loans,
all leases, and all other assets.’’
(h) Consolidate columns B through F of
item 11, which contain assets sold with
recourse or other seller-provided credit
enhancements and not securitized, into
existing column G. The activities covered in
columns B through F pertain to home equity
lines, credit card receivables, auto loans,
other consumer loans, and commercial and
industrial loans, respectively. The amounts
previously reported in columns B through F
would be included in column G, ‘‘All other
loans, all leases, and all other assets.’’
(i) Consolidate columns B through F of
item 12, which contain the maximum
amount of credit exposure arising from
recourse or other seller-provided credit
enhancements on assets sold with recourse or
other seller-provided credit enhancements
and not securitized, into existing column G.
The activities covered in columns B through
F pertain to home equity lines, credit card
receivables, auto loans, other consumer
loans, and commercial and industrial loans,
respectively. The amounts previously
reported in columns B through F would be
included in column G, ‘‘All other loans, all
leases, and all other assets.’’
redit enhancements
and not securitized, into existing column G.
The activities covered in columns B through
F pertain to home equity lines, credit card
receivables, auto loans, other consumer
loans, and commercial and industrial loans,
respectively. The amounts previously
reported in columns B through F would be
included in column G, ‘‘All other loans, all
leases, and all other assets.’’
(j) Remove Memorandum items 1.a. and 1.b
which contain the outstanding principal
balance and the amount of retained recourse,
respectively, on small business obligations
transferred with recourse under Section 208
of the Riegle Community Development and
Regulatory Improvement Act of 1994. The
amounts previously reported in these two
memorandum items would be included in
items 1 and 2 (column F) or items 11 and 12
(column G) depending on whether the
obligations that had been sold were
securitized or not securitized, respectively.
(k) Create a reporting threshold of $10
billion or more in total assets for reporting
detail on ABCP conduits in Memorandum
items 3.a.(1) through 3.b.(2), and the amount
of outstanding credit card fees and finance
charges included in credit card receivables
sold and securitized with servicing retained
or with recourse or other seller-provided
credit enhancements in Memorandum item 4.
To complete Memorandum item 4, an
institution with $10 billion or more in total
assets would also need to meet one of the
existing criteria for reporting this
information, i.e., the institution, together
with affiliated institutions, has outstanding
credit card receivables that exceed $500
million as of the report date, or the
institution is a credit card specialty bank as
defined for UBPR purposes.
Schedule RC–T
With respect to Schedule RC–T of the
FFIEC 031, the agencies propose to
increase the reporting threshold for
reporting the components of fiduciary
and related services income
r
with affiliated institutions, has outstanding
credit card receivables that exceed $500
million as of the report date, or the
institution is a credit card specialty bank as
defined for UBPR purposes.
Schedule RC–T
With respect to Schedule RC–T of the
FFIEC 031, the agencies propose to
increase the reporting threshold for
reporting the components of fiduciary
and related services income. For
institutions with total fiduciary assets
greater than $100 million but less than
or equal to $250 million that do not
meet the fiduciary income test for
quarterly reporting,14 the agencies
propose to no longer require the
reporting of items 14 through 26. There
would be no change to the reporting
requirements applicable to items 14
through 26 for all other institutions. The
agencies no longer need the current
level of detail on fiduciary and related
services income from institutions with
less than $250 million in total fiduciary
assets that do not meet the fiduciary
income test.
In addition, the agencies propose to
add a reporting threshold for reporting
the number and market value of
collective investment funds and
common trust funds by type of fund in
Memorandum items 3.a through 3.g. For
institutions at which these funds have a
total market value of less than $1 billion
(as of the preceding December 31), the
agencies propose to no longer require
the reporting of Memorandum items 3.a
through 3.g. Such institutions would
report only the total number and market
value of their collective investment
funds and common trust funds in
Memorandum item 3.h. Institutions at
which the total market value of their
collective investment funds and
common trust funds is $1 billion or
more would continue to report
Memorandum items 3.a through 3.h.
The agencies no longer need the current
level of detail on collective investment
funds and common trust funds in the
Call Report from institutions at which
the total market value of these funds is
less than $1 billion
t
which the total market value of their
collective investment funds and
common trust funds is $1 billion or
more would continue to report
Memorandum items 3.a through 3.h.
The agencies no longer need the current
level of detail on collective investment
funds and common trust funds in the
Call Report from institutions at which
the total market value of these funds is
less than $1 billion.
Schedule RC–V
With respect to Schedule RC–V of the
FFIEC 031, the agencies propose to
consolidate information collected on
consolidated VIEs used as ABCP
conduits (column B) and other VIEs
(column C) for all items into a single
column B covering all VIEs other than
those used as securitization vehicles
(which will continue to be reported in
column A). In lieu of the detailed
breakdown of assets and liabilities of
ABCP conduit VIEs currently reported
in column B, the agencies propose to
collect data on the total assets and total
liabilities of such VIEs in new items 5
and 6, respectively. For these ABCP
conduit VIEs, the total assets item
would include the assets that can be
used only to settle these VIEs’
obligations, which are currently
reported in items 1.a through 1.k,
column B, and all other assets of these
VIEs, which are currently reported in
item 3, column B; the total liabilities
items would include these VIEs’
liabilities for which creditors do not
have recourse to the general credit of the
reporting bank, which are currently
reported in items 2.a through 2.e,
column B, and all other liabilities of
these VIEs, which are currently reported
in item 4, column B.
In the two columns of Schedule RC–
V that would remain, the agencies also
propose to consolidate the VIE
information on held-to-maturity and
available-for-sale securities in items 1.b
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Es, which are currently reported
in item 4, column B.
In the two columns of Schedule RC–
V that would remain, the agencies also
propose to consolidate the VIE
information on held-to-maturity and
available-for-sale securities in items 1.b
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15 CAMELS is an acronym that represents the
ratings from six essential components of an
institution’s financial condition and operations:
Capital adequacy, asset quality, management,
earnings, liquidity, and sensitivity to market risk.
These components represent the primary areas
evaluated by examiners during examinations of
institutions.
and 1.c into a single new item 1.b; loans
and leases held for sale, loans and leases
held for investment, and the allowance
for loan and leases losses in items 1.e
through 1.g into a single new item 1.c;
and commercial paper and other
borrowed money in items 2.c and 2.d
into a single new item 2.a. In addition,
the agencies propose to remove the VIE
detail on securities purchased under
agreements to resell in item 1.d, trading
assets (other than derivatives) in item
1.h, and derivative trading assets in item
1.i. The data currently reported in these
items would be included in existing
item 1.k for other assets, which would
be renumbered as item 1.e. The agencies
also propose to remove the VIE detail on
securities sold under agreements to
repurchase in item 2.a and derivative
trading liabilities in item 2.b; these
items would be included in existing
item 2.e for other liabilities, which
would be renumbered as item 2.b. The
agencies propose to consolidate and
remove these items because they no
longer need the current level of detail
on consolidated VIEs in the Call Report.
IV
detail on
securities sold under agreements to
repurchase in item 2.a and derivative
trading liabilities in item 2.b; these
items would be included in existing
item 2.e for other liabilities, which
would be renumbered as item 2.b. The
agencies propose to consolidate and
remove these items because they no
longer need the current level of detail
on consolidated VIEs in the Call Report.
IV. Timing
The agencies propose to make the
changes in this notice effective
beginning with the June 30, 2018, Call
Report. 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
revisions to the FFIEC 051, FFIEC 041,
and FFIEC 031 as of this proposed
effective date.
The specific wording of the captions
for the new or revised Call Report data
items discussed in this proposal and the
numbering of these data items should be
regarded as preliminary.
V. Request for Comment
Public comment is requested on all
aspects of this joint notice. Comment is
specifically invited on:
(a) 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;
(b) 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;
(c) Ways to enhance the quality,
utility, and clarity of the information to
be collected;
(d) 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;
(c) Ways to enhance the quality,
utility, and clarity of the information to
be collected;
(d) 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
(e) 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.
Appendix A
Summary of the FFIEC Member Entities’
Uses of the Data Items in the Call Report
Schedules in the Portion of the User Surveys
Evaluated in the Development of This
Proposal
Schedule RI–A (Changes in Bank Equity
Capital)
Schedule RI–A collects detailed
information about specified categories of
changes in an institution’s equity capital
during the calendar year to date. In general,
these categories are aligned with categories
typically reported on a basic statement of
changes in equity in a set of financial
statements prepared under U.S. generally
accepted accounting principles (GAAP).
The FFIEC member entities’ examiners use
the Schedule RI–A information in their off-
site reviews to identify and understand the
sources of any significant changes in an
institution’s capital accounts. Information on
dividends declared as a percentage of net
income reveals the extent to which capital is
being augmented through earnings retention,
which is the principal source of capital for
most institutions. The banking agencies may
be aware of some capital transactions
reported in Schedule RI–A due to licensing
requirements
any significant changes in an
institution’s capital accounts. Information on
dividends declared as a percentage of net
income reveals the extent to which capital is
being augmented through earnings retention,
which is the principal source of capital for
most institutions. The banking agencies may
be aware of some capital transactions
reported in Schedule RI–A due to licensing
requirements. However, for many other
transactions directly affecting capital such as
dividends declared and transactions with a
parent holding company, Schedule RI–A may
be the only source of information on changes
in capital aside from an on-site examination.
Even for capital transactions that require
prior agency approval, the information
reported in Schedule RI–A serves as
confirmation that the institution successfully
completed the transaction (such as issuing
new stock or redeeming existing preferred
stock). The agencies also use the information
on this schedule as a starting point for
reviewing compliance with statutory or
regulatory restrictions on dividends or
holding company transactions.
The FDIC uses data items from Schedule
RI–A in its estimates of losses from failures
of insured depository institutions, which
affects the FDIC’s loss reserve and the
resulting level of the balance in the Deposit
Insurance Fund.
Schedule RI–C (Disaggregated Data on the
Allowance for Loan and Lease Losses) [FFIEC
031 and FFIEC 041 only]
Schedule RI–C provides information on the
components of the allowance for loan and
lease losses (ALLL) by loan category
disaggregated on the basis of a reporting
institution’s impairment measurement
method and the related recorded investment
in loans (and, as applicable, leases) held for
investment for institutions with $1 billion or
more in total assets. The information
required to be reported in Schedule RI–C is
consistent with disclosures required under
existing U.S
lease losses (ALLL) by loan category
disaggregated on the basis of a reporting
institution’s impairment measurement
method and the related recorded investment
in loans (and, as applicable, leases) held for
investment for institutions with $1 billion or
more in total assets. The information
required to be reported in Schedule RI–C is
consistent with disclosures required under
existing U.S. GAAP in Financial Accounting
Standards Board (FASB) Accounting
Standards Codification (ASC) paragraphs
310–10–50–11B(g) and (h).
By providing this level of detail on an
individual institution’s overall ALLL, which
supports the identification of changes in its
components over time, examiners can better
perform off-site monitoring of activity within
the ALLL in periods between examinations
and when planning for examinations. Thus,
the Schedule RI–C information enables
examiners and agency analysts to determine
whether the institution is releasing loan loss
allowances in some loan categories and
building allowances in others. Furthermore,
changes from period to period in the volume
of individually evaluated loans that have
been determined to be impaired in each loan
category, and the allowance allocations to
these impaired loans, provide examiners and
analysts with an indicator of trends in the
institution’s credit quality. This
understanding is critical to the agencies since
the ALLL, and the direction of changes in its
composition, is one of the key factors in
determining an institution’s financial
condition.
The detailed ALLL information collected
in Schedule RI–C allows the agencies to more
finely focus efforts related to the analysis of
the ALLL and credit risk management
institution’s credit quality. This
understanding is critical to the agencies since
the ALLL, and the direction of changes in its
composition, is one of the key factors in
determining an institution’s financial
condition.
The detailed ALLL information collected
in Schedule RI–C allows the agencies to more
finely focus efforts related to the analysis of
the ALLL and credit risk management. By
reviewing the data collected in Schedule RI–
C on allowance allocations by loan category
in conjunction with the past due and
nonaccrual data reported by loan category (in
Schedule RC–N) that are used in a general
assessment of an institution’s credit risk
exposures, the agencies can better evaluate
whether the overall level of its ALLL, and its
allocations by loan category, appear
appropriate or whether supervisory follow-
up is warranted. Together, the ALLL
information and past due and nonaccrual
data factor into the assessment of the Asset
Quality component of the CAMELS rating.15
As an example, by using the detailed
information on the ALLL allocated to
commercial real estate (CRE) loans,
examiners and analysts can better understand
how institutions with CRE concentrations are
building or releasing allowances, the extent
of ALLL coverage in relation to their CRE
portfolios, and how this might differ among
institutions.
Schedule RI–C also assists the agencies in
understanding industry trends related to the
build-up or release of allowances for specific
loan categories. The information supports
comparisons of ALLL levels by loan category,
including the identification of differences in
ALLL allocations by institution size.
Understanding how institutions’ ALLL
practices and allocations differ over time for
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The information supports
comparisons of ALLL levels by loan category,
including the identification of differences in
ALLL allocations by institution size.
Understanding how institutions’ ALLL
practices and allocations differ over time for
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particular loan categories as economic
conditions change provides insight that can
be used to more finely tune supervisory
procedures and policies.
Schedule RC–A (Cash and Balances Due
from Depository Institutions) [FFIEC 031 and
FFIEC 041 only]
Schedule RC–A provides data on currency
and coin, cash items, balances due from U.S.
and foreign depository institutions, and
balances due from Federal Reserve Banks.
This information, particularly from larger
institutions, is utilized for monetary policy
purposes and liquidity analysis purposes.
For monetary policy purposes, information
from Schedule RC–A is needed for analysis
of the relationship between institutions’ cash
assets and the federal funds market, and in
the construction of the monetary aggregates
and weekly estimates of cash assets. The
Board, in conducting monetary policy,
monitors shifts between cash accounts and
federal funds as a measure of the
effectiveness of policy initiatives. For
example, differences in interest rates paid on
balances due from Federal Reserve Banks
compared to those available in the federal
funds market cause shifts in the relative
volumes of funds institutions hold in their
Federal Reserve Bank accounts and federal
funds sold. This can be seen in the
significant shrinkage in the federal funds
market over the past ten years that has been
offset by increases in cash assets held
st rates paid on
balances due from Federal Reserve Banks
compared to those available in the federal
funds market cause shifts in the relative
volumes of funds institutions hold in their
Federal Reserve Bank accounts and federal
funds sold. This can be seen in the
significant shrinkage in the federal funds
market over the past ten years that has been
offset by increases in cash assets held. As
monetary policy normalizes and rates in the
federal funds market increase, data in
Schedule RC–A will allow the Board to
analyze how cash assets would change as the
federal funds market responds to the
movement in rates.
Schedule RC–A data also serve as inputs
into the construction of the monetary
aggregates and in deriving estimates of cash
assets on a weekly frequency. Cash items
reported in item 1 are utilized as netting
components in constructing the monetary
aggregates. Items for cash and balances due
from depository institutions are utilized to
benchmark comparable weekly data collected
by the Board from a sample of both small and
large depository institutions. These weekly
estimates provide timely input for more
effective monitoring of institutions’ cash
asset positions.
Schedule RC–A provides information
about the most liquid balance sheet accounts
available to satisfy unexpected cash outflows.
Thus, information reported on balances due
from depository institutions, including those
representing correspondent banking
balances, are a key element in the agencies’
analysis of an institution’s management of
liquidity risk. Such balances serve to pay the
institution’s daily cash letters and must be
maintained at sufficient levels to cover these
obligations in the normal course of business.
At the same time, information from Schedule
RC–A is particularly important for the
agencies’ evaluations of an institution’s
ability to effectively respond to liquidity
stress
an institution’s management of
liquidity risk. Such balances serve to pay the
institution’s daily cash letters and must be
maintained at sufficient levels to cover these
obligations in the normal course of business.
At the same time, information from Schedule
RC–A is particularly important for the
agencies’ evaluations of an institution’s
ability to effectively respond to liquidity
stress. Although other balance sheet assets,
such as debt securities, are secondary sources
of liquidity under normal operating
conditions, examiners consider the
availability of on-balance sheet cash and due
from balances under a highly stressed
operating environment. Given the volatility
of liability funding sources, agency
supervisory staff assess the demands of a
potential liquidity crisis in comparison to the
availability of funds from due from balances.
Because the amount of liquid assets that an
institution should maintain is a function of
the stability of its funding structure and the
risk characteristics of its balance sheet and
off-balance sheet activities, examiners
monitor the level of cash and due from
balances, and changes therein from period to
period, by using data from Schedule RC–A as
part of their off-site analyses of liquidity risk.
The results of these analyses may influence
the supervisory strategy for an institution and
is an input into examination planning
activities necessary for scoping and staffing
the evaluation of liquidity and funds
management during examinations.
The separate breakout of balances due from
banks in foreign countries and foreign central
banks in Schedule RC–A also aids the
agencies in assessing liquidity risk arising
from additional or distinct banking laws and
regulations in foreign countries and in
evaluating the currency risk and country risk
associated with these balances
on of liquidity and funds
management during examinations.
The separate breakout of balances due from
banks in foreign countries and foreign central
banks in Schedule RC–A also aids the
agencies in assessing liquidity risk arising
from additional or distinct banking laws and
regulations in foreign countries and in
evaluating the currency risk and country risk
associated with these balances.
Schedule RC–F (Other Assets)
Schedule RC–F collects a breakdown of
assets not reported in other balance sheet
asset categories, such as deferred tax assets,
equity securities without readily
determinable fair values, and life insurance
assets. This information is used in off-site
monitoring and for pre-examination
planning. A trend of rapid growth in or a
significant change in the reported amount of
an individual category of other assets that is
identified through off-site monitoring may
represent an area of potential concern or
heightened risk and require further review
and assessment, either upon identification or
at the next examination.
For example, a significant increase in the
level of accrued interest receivable may be
indicative of deterioration in the repayment
capacity of an institution’s borrowers or a
relaxation of management’s loan collection
policies and practices, which would signal
an increase in overall credit risk. Growth in
the amount of net deferred tax assets,
particularly at an institution with cumulative
losses in recent years, raises questions about
the realizability of these assets and whether
the need for a valuation allowance has been
properly assessed. The importance of
ensuring the appropriateness of the reported
amount of these assets is also tied to the
deductions and limits that apply to deferred
tax assets under the agencies’ regulatory
capital rules
institution with cumulative
losses in recent years, raises questions about
the realizability of these assets and whether
the need for a valuation allowance has been
properly assessed. The importance of
ensuring the appropriateness of the reported
amount of these assets is also tied to the
deductions and limits that apply to deferred
tax assets under the agencies’ regulatory
capital rules. Examiners use information on
the volume of interest-only strips receivable
in their pre-examination scoping of an
institution’s interest rate risk to determine
the extent of this risk in preparation for an
on-site assessment. Because bank-owned life
insurance exposes an institution to liquidity,
operational, credit, interest rate, and other
risks, examiners need to identify significant
holdings of life insurance assets and growth
in such holdings. In these circumstances,
examiners evaluate management’s adherence
to prudent concentration limits for life
insurance assets and management’s
performance of comprehensive assessments
of the risks of these assets, either on an off-
site basis or during examinations.
Information on those individual
components of all other assets that exceed
the Schedule RC–F disclosure threshold
helps examiners evaluate the significance of
these items to the overall composition of the
balance sheet and identify risk exposures
associated with these assets. For example,
when examiners find the reported amount of
repossessed assets at an institution to be
increasing, these data, taken together with
data on the volume of past due and
nonaccrual loans reported in Schedule RC–
N, may signal credit deterioration and the
need for examiner follow-up with
management. Data on repossessed assets also
are used for the scoping of targeted consumer
compliance examinations, particularly with
respect to auto loan origination and
servicing
itution to be
increasing, these data, taken together with
data on the volume of past due and
nonaccrual loans reported in Schedule RC–
N, may signal credit deterioration and the
need for examiner follow-up with
management. Data on repossessed assets also
are used for the scoping of targeted consumer
compliance examinations, particularly with
respect to auto loan origination and
servicing.
Data on accrued interest receivable also are
used in the FDIC’s model that estimates
losses arising from the failure of problem
institutions, which affects the measurement
of the balance of the Deposit Insurance Fund.
Schedule RC–G (Other Liabilities)
Schedule RC–G collects a breakdown of
liabilities not reported in other balance sheet
liability categories, such as interest accrued
and unpaid on deposits, net deferred tax
liabilities, and the allowance for credit losses
on off-balance sheet exposures. As with the
other assets data collected in Schedule RC–
F, information reported in Schedule RC–G is
used in off-site monitoring and for pre-
examination planning. A trend of rapid
growth in or a significant change in the
reported amount of an individual category of
other liabilities that is identified through off-
site monitoring may represent an area of
potential concern or heightened risk and
require further review and assessment, either
upon identification or at the next
examination.
For example, a significant increase or
decrease in the interest accrued and unpaid
on deposits would warrant examiner follow-
up to determine the cause for this change
from previous levels because it could
indicate a change in an institution’s funding
strategy with a consequential effect on its
future earnings and its interest rate risk
exposure
identification or at the next
examination.
For example, a significant increase or
decrease in the interest accrued and unpaid
on deposits would warrant examiner follow-
up to determine the cause for this change
from previous levels because it could
indicate a change in an institution’s funding
strategy with a consequential effect on its
future earnings and its interest rate risk
exposure. Examiner assessments of material
increases in the allowance for off-balance
sheet credit exposures are performed to
determine whether this reflects credit quality
deterioration on the part of existing
customers to whom credit has been extended,
a loosening of underwriting practices for
granting or renewing lines of credit, or other
factors, especially at banks with significant
credit card operations or other unfunded
commitments.
Information on those individual
components of all other liabilities that exceed
the Schedule RC–G disclosure threshold
helps examiners evaluate the significance of
these items to the overall composition of the
balance sheet and identify risk exposures
associated with these liabilities. For example,
an increase in the amount of derivatives with
negative fair values, considering changes in
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the notional amounts of derivatives reported
in Schedule RC–L (on the FFIEC 031 or
FFIEC 041) or Schedule SU (on the FFIEC
051), would lead to examiner review of an
institution’s hedging activities and their
effectiveness in offsetting identified hedged
risks or its strategy for entering into
derivatives transactions for purposes other
than hedging because of the resulting
negative impact on earnings
amounts of derivatives reported
in Schedule RC–L (on the FFIEC 031 or
FFIEC 041) or Schedule SU (on the FFIEC
051), would lead to examiner review of an
institution’s hedging activities and their
effectiveness in offsetting identified hedged
risks or its strategy for entering into
derivatives transactions for purposes other
than hedging because of the resulting
negative impact on earnings. Because
deferred compensation liabilities create
funding obligations, growth in the amount of
these liabilities that triggers disclosure in
Schedule RC–G warrants examiner review to
ensure that management is properly planning
for the funding mechanisms to be used to
satisfy these compensation arrangements.
Data on interest accrued and unpaid on
deposits also are used in the FDIC’s model
that estimates losses arising from the failure
of problem institutions, which affects the
measurement of the Deposit Insurance Fund.
Schedule RC–H (Selected Balance Sheet
Items for Domestic Offices) [FFIEC 031 Only]
Schedule RC–H provides data on selected
balance sheet items held in domestic offices
only, and complements domestic office
information collected in Schedule RC–C, Part
I (Loans and Leases), Column B, and in
Schedule RC–A (Cash and Balances Due from
Depository Institutions), Column B. This
domestic office level information is utilized
for monetary policy and supervisory risk
assessment purposes.
In general, Board policymakers set U.S.
monetary policy to influence economic
activity and financial market conditions in
the United States. The domestic office
components of the balance sheet items in
Schedule RC–H and elsewhere in the Call
Report are used in this context to assess
credit availability, banks’ funding patterns,
liquidity, and investment strategies in the
United States. For example, if the level of an
institution’s consolidated holdings of U.S
nomic
activity and financial market conditions in
the United States. The domestic office
components of the balance sheet items in
Schedule RC–H and elsewhere in the Call
Report are used in this context to assess
credit availability, banks’ funding patterns,
liquidity, and investment strategies in the
United States. For example, if the level of an
institution’s consolidated holdings of U.S.
Treasury securities were increasing, but upon
further review a significant portion of the
growth reflected a rise in the amount of the
institution’s securities that are held in its
foreign offices, such growth would not
constitute direct support of either increased
liquidity or a change in investment strategy
at the institution’s domestic offices.
Moreover, in that case, such growth would
not constitute an increase in the Board’s U.S.
bank credit aggregate, which is based on
domestic-office-only holdings of institutions’
securities and loans. Without the domestic-
offices-only component of U.S. Treasury
securities, the interpretation of increases in
such securities holdings would be
unnecessarily complicated; it would
otherwise be unclear to policymakers,
analysts, and others whether such growth
had in fact reflected stimulation of the U.S.
economy in the form of U.S. bank credit.
For institutions with foreign and domestic
operations, the division of assets and funding
between foreign and domestic components is
a key element of an institution’s risk profile.
For example, the levels of funding and assets
at such an institution that are subject to
potentially more restrictive foreign laws and
regulations and to currency risk and other
transactional risks define a major portion of
the institution’s risk profile. In addition, data
on the volume of assets and liabilities by
balance sheet category in domestic versus
foreign offices is essential for planning and
staffing examinations of institutions with
foreign offices
t are subject to
potentially more restrictive foreign laws and
regulations and to currency risk and other
transactional risks define a major portion of
the institution’s risk profile. In addition, data
on the volume of assets and liabilities by
balance sheet category in domestic versus
foreign offices is essential for planning and
staffing examinations of institutions with
foreign offices.
Schedule RC–I (Assets and Liabilities of IBFs)
[FFIEC 031 Only]
Schedule RC–I requires the reporting, on a
fully consolidated basis, of the total assets
and liabilities of all International Banking
Facilities (IBFs) established by the reporting
institution, i.e., including any IBFs
established by the institution itself or by its
Edge or Agreement subsidiaries. An IBF is a
set of asset and liability accounts, segregated
on the books and records of the establishing
entity, which reflect permitted international
transactions. IBF activities are essentially
limited to accepting deposits from and
extending credit to foreign residents
(including banks), other IBFs, and the
institutions establishing the IBF. The general
purpose of the collection of these two
Schedule RC–I data items is to aid in the
planning of examinations on the risks and
activities associated with international
lending, financing instruments, and
international banking conducted through an
IBF. These two data items also serve as high
level indicators of institutions’ engagement
in such activities between examinations.
There is no other source of information on
the total assets and liabilities of U.S. banking
institutions’ IBFs
examinations on the risks and
activities associated with international
lending, financing instruments, and
international banking conducted through an
IBF. These two data items also serve as high
level indicators of institutions’ engagement
in such activities between examinations.
There is no other source of information on
the total assets and liabilities of U.S. banking
institutions’ IBFs.
Schedule RC–P (1–4 Family Residential
Mortgage Banking Activities in Domestic
Offices) [FFIEC 031 and FFIEC 041 only]
For institutions that meet an activity-based
reporting threshold associated with their
mortgage banking activities in domestic
offices, Schedule RC–P provides data on their
originations, purchases, and sales of closed-
end and open-end 1–4 family residential
mortgages during the quarter. Institutions
providing data in Schedule RC–P also report
the amount of closed-end and open-end 1–4
family residential mortgage loans held for
sale or trading at quarter-end as well as the
noninterest income for the quarter from the
sale, securitization, and servicing of these
mortgage loans. For open-end mortgage
loans, institutions report the total
commitment under the line of credit. These
data are collected to enhance the agencies’
ability to monitor the nature and extent of
institutions’ involvement with 1–4 family
residential mortgage loans as originators,
sellers, and servicers of such loans.
Since mortgage banking accounts for a
large source of income at many institutions,
concentrations of activities in this area pose
several types of risks. These risks include
operational, credit, interest rate, and liquidity
risks, evaluations of which are critical in
assigning appropriate CAMELS ratings for an
institution. Therefore, the agencies monitor
and analyze the Schedule RC–P data on
institutions’ mortgage banking activities to
support their assessments of various risk
components of CAMELS ratings
area pose
several types of risks. These risks include
operational, credit, interest rate, and liquidity
risks, evaluations of which are critical in
assigning appropriate CAMELS ratings for an
institution. Therefore, the agencies monitor
and analyze the Schedule RC–P data on
institutions’ mortgage banking activities to
support their assessments of various risk
components of CAMELS ratings. For
example, 1–4 family residential mortgage
banking activities may include an
institution’s obligation to repurchase
mortgage loans that it has sold or otherwise
indemnify the loan purchaser against loss
due to borrower defaults, loan defects, other
breaches of representations and warranties,
or other reasons, thereby exposing the
institution to additional risk. To monitor this
exposure, Schedule RC–P collects data on 1–
4 family residential mortgage loan
repurchases and indemnifications during the
quarter as well as representation and
warranty reserves for such loans that have
been sold. If off-site analysis of the reported
data on repurchases and indemnifications
reveals substantial increases in recent
periods, this would be a red flag for
supervisory questions about the credit and
operational risks arising from the
institution’s mortgage loan originations and
purchases as well as its ability to fund a
higher level of loan repurchases going
forward than it may be accustomed to
repurchase. Examiner review of the
appropriateness of the level of representation
and warranty reserves and the institution’s
methodology for estimating the amount of
these reserves also would be warranted.
In addition, the data reported in Schedule
RC–P are used in the ongoing monitoring of
the current volume, growth, and profitability
of institutions’ 1–4 family residential
mortgage banking activities
miner review of the
appropriateness of the level of representation
and warranty reserves and the institution’s
methodology for estimating the amount of
these reserves also would be warranted.
In addition, the data reported in Schedule
RC–P are used in the ongoing monitoring of
the current volume, growth, and profitability
of institutions’ 1–4 family residential
mortgage banking activities. In this regard,
significant growth in these activities over a
short period of time, particularly in relation
to the size of an institution, raises
supervisory concerns as to whether the
institution has implemented appropriate risk
management processes, controls, and
governance over its mortgage banking
business. The extent of the increased level of
activity will determine the nature and timing
of the supervisory follow-up. More generally,
for examiners, the off-site monitoring of the
Schedule RC–S data and related metrics and
trends provides key information for
examination scoping and helps determine the
allocation of mortgage-banking specialists’
time during on-site examinations.
A substantial volume of loans and other
assets held for sale in a market where the
assets may not be able to be readily sold can
cause significant liquidity strain because of
the institution’s need for funding to carry
these assets for a greater length of time than
had been anticipated. Thus, the agencies use
data from Schedule RC–P when assessing an
institution’s liquidity position by monitoring
and analyzing the extent of mortgages held
for sale or trading. If there is significant
growth in the amount of such mortgage
holdings, particularly when the Schedule
RC–P data reveal larger amounts of
originations and purchases compared to
sales, this would be an indicator that the
acquired loans are not selling and a basis for
supervisory follow-up
ion’s liquidity position by monitoring
and an

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## Nearby sections

- [FDIC FIL-1-2002 FOREIGN ASSETS CONTROL ACT](https://www.frixlaw.com/law-library/statutes/FDIC_FIL02001.md)
- [FDIC FIL-1-2010 Employee Compensation Advance Notice of Proposed Rulemaking](https://www.frixlaw.com/law-library/statutes/FDIC_FIL10001.md)
- [FDIC FIL-1-2015 DEPOSITORY INSTITUTION REPORTS](https://www.frixlaw.com/law-library/statutes/FDIC_FIL15001.md)
- [FDIC FIL-1-2018 DEPOSITORY INSTITUTION REPORTS](https://www.frixlaw.com/law-library/statutes/FDIC_FIL18001.md)
- [FDIC FIL-1-2024 Consolidated Reports of Condition and Income for Fourth Quarter 2023](https://www.frixlaw.com/law-library/statutes/FDIC_FIL24001.md)
- [FDIC FIL-2-2019 DEPOSITORY INSTITUTION REPORTS](https://www.frixlaw.com/law-library/statutes/FDIC_FIL19002.md)
- [FDIC FIL-2-2020 Consolidated Reports of Condition and Income for Fourth Quarter 2019](https://www.frixlaw.com/law-library/statutes/FDIC_FIL20002.md)
- [FDIC FIL-3-2017 Community Banking Conference 2016 Highlights](https://www.frixlaw.com/law-library/statutes/FDIC_FIL17003.md)
- [FDIC FIL-4-2015 The FDIC Launches Web Page to Support Marketing of Failing Financial Institutions](https://www.frixlaw.com/law-library/statutes/FDIC_FIL15004.md)
- [FDIC FIL-4-2018 Revisions to the Consolidated Reports of Condition and Income (Call Report) for March and June 2018](https://www.frixlaw.com/law-library/statutes/FDIC_FIL18004.md)
- [FDIC FIL-4-2019 Banker Webinar: Update on the Standardized Export of Imaged Loan Documents Initiative](https://www.frixlaw.com/law-library/statutes/FDIC_FIL19004.md)
- [FDIC FIL-4-2021 Revised Guidelines for Appeals of Material Supervisory Determinations](https://www.frixlaw.com/law-library/statutes/FDIC_FIL21004.md)
- [FDIC FIL-4-2023 Guidance to Help Financial Institutions and Facilitate Recovery in Areas of California Affected by Severe Winter Storms, Flooding, Landslides and Mudslides](https://www.frixlaw.com/law-library/statutes/FDIC_FIL23004.md)
- [FDIC FIL-4-2025 FDIC Statement of Policy on Bank Merger Transactions](https://www.frixlaw.com/law-library/statutes/FDIC_FIL25004.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/FDIC_FIL17057. Check the current official text before relying on it. Not legal advice.