[Federal Register Volume 83, Number 70 (Wednesday, April 11, 2018)]
[Notices]
[Pages 15678-15702]
From the Federal Register Online via the Government Publishing Office [www.gpo.gov]
[FR Doc No: 2018-07443]


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DEPARTMENT OF THE TREASURY

Office of the Comptroller of the Currency

FEDERAL RESERVE SYSTEM

FEDERAL DEPOSIT INSURANCE CORPORATION


Agency Information Collection Activities: Submission for OMB 
Review; Joint 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.

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SUMMARY: In accordance with the requirements of the Paperwork Reduction 
Act of 1995 (PRA), 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. On November 8, 
2017, the agencies, under the auspices of the Federal Financial 
Institutions Examination Council (FFIEC), requested public comment for 
60 days on a proposal to revise the Consolidated Reports of Condition 
and Income for a Bank with Domestic and Foreign Offices (FFIEC 031), 
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 Offices Only and Total 
Assets Less than $1 Billion (FFIEC 051) (November 2017 notice), which 
are currently approved collections of information. The Consolidated 
Reports of Condition and Income are commonly referred to as Call 
Reports. The proposed revisions to the FFIEC 031, FFIEC 041, and FFIEC 
051 Call Reports would result in an overall reduction in burden. These 
reporting revisions consist of the deletion or consolidation of a large 
number of items and the addition of a new or increases in certain 
existing reporting thresholds.
    The comment period for the November 2017 notice ended on January 8, 
2018. As described in the SUPPLEMENTARY INFORMATION section, after 
considering the comments received on the proposal, the FFIEC and the 
agencies will proceed with the proposed reporting revisions to the 
FFIEC 031, FFIEC 041, and FFIEC 051 as originally proposed. The 
proposed revisions would take effect as of the June 30, 2018, report 
date.
    In addition, the agencies are giving notice that they are sending 
the collection to OMB for review.

DATES: Comments must be submitted on or before May 11, 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: Commenters are encouraged to submit comments by email, but you 
may submit comments by any of the following methods:
     Email: [email protected].
     Mail: Legislative and Regulatory Activities Division, 
Office of the Comptroller of the Currency, Attention: 1557-0081, 400 
7th Street SW, Suite 3E-218, Washington, DC 20219.
     Hand Delivery/Courier: 400 7th Street SW, Suite 3E-218, 
Washington, DC 20219.
    Instructions: You must include ``OCC'' as the agency name and 
``1557-0081'' in your comment. In general, the OCC will publish them on 
www.reginfo.gov without change, including any business or personal 
information that you provide, such as name and address information, 
email addresses, or phone numbers. 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 review comments and other related materials that pertain to 
this information collection following the close of the 30-day comment 
period for this notice by any of the following methods:
     Viewing Comments Electronically: Go to www.reginfo.gov. 
Click on the ``Information Collection Review'' tab. Underneath, the 
``Currently under Review'' section heading, from the drop-down menu, 
select ``Department of Treasury'' and then click ``submit.'' This 
information collection can be located by searching by OMB control 
number ``1557-0081'' or ``FFIEC 031, FFIEC 041, and FFIEC 051.'' Upon 
finding the appropriate information collection, click on the related 
``ICR Reference Number.'' On the next screen, select ``View Supporting 
Statement and Other Documents'' and then click on the link to any 
comment listed at the bottom of the screen.
     For assistance in navigating www.reginfo.gov, please 
contact the Regulatory Information Service Center at (202) 482-7340.
     Viewing Comments Personally: You may personally inspect 
and photocopy comments at the OCC, 400 7th Street SW, Washington, DC. 
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 hearing impaired, 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 website: http://www.federalreserve.gov. Follow the 
instructions for submitting comments at: http://www.federalreserve.gov/generalinfo/foia/ProposedRegs.cfm.
     Email: [email protected]. 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 website 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

[[Page 15679]]

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 website: https://www.fdic.gov/regulations/laws/federal/. Follow the instructions for submitting comments on the FDIC's 
website.
     Email: [email protected]. 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. Office of Management and Budget, New 
Executive Office Building, Room 10235, 725 17th Street NW, Washington, 
DC 20503; by fax to (202) 395-6974; or by email to 
[email protected].

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 website 
(https://www.ffiec.gov/ffiec_report_forms.htm).
    OCC: Kevin Korzeniewski, Counsel, Legislative and Regulatory 
Activities Division, (202) 649-5490, or for persons who are hearing 
impaired, 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 031, FFIEC 041, and FFIEC 051 Call Reports.
    Report Title: Consolidated Reports of Condition and Income (Call 
Report).
    Form Numbers: FFIEC 031 (for banks and savings associations with 
domestic and foreign offices), FFIEC 041 (for banks and savings 
associations with domestic offices only), and FFIEC 051 (for banks and 
savings associations with domestic offices only and total assets less 
than $1 billion).
    Frequency of Response: Quarterly.
    Affected Public: Business or other for-profit.

OCC

    OMB Control No.: 1557-0081.
    Estimated Number of Respondents: 1,269 national banks and federal 
savings associations.
    Estimated Average Burden per Response: 45.83 burden hours per 
quarter to file.
    Estimated Total Annual Burden: 232,633 burden hours to file.

Board

    OMB Control No.: 7100-0036.
    Estimated Number of Respondents: 819 state member banks.
    Estimated Average Burden per Response: 49.93 burden hours per 
quarter to file.
    Estimated Total Annual Burden: 163,571 burden hours to file.

FDIC

    OMB Control No.: 3064-0052.
    Estimated Number of Respondents: 3,633 insured state nonmember 
banks and state savings associations.
    Estimated Average Burden per Response: 43.83 burden hours per 
quarter to file.
    Estimated Total Annual Burden: 636,938 burden hours to file.
    The proposed burden-reducing revisions to the Call Reports are the 
result of an ongoing effort by the agencies to reduce the burden 
associated with their preparation and filing and, as detailed in 
Appendices B, C, and D, would achieve burden reductions by removing or 
consolidating numerous items, and by adding a new or raising certain 
existing reporting thresholds.
    The estimated average burden hours for each agency collectively 
reflect the estimates for the FFIEC 031, the FFIEC 041, and the FFIEC 
051 reports. When the estimates are calculated by type of report across 
the agencies, the estimated average burden hours per quarter are 122.38 
(FFIEC 031), 55.35 (FFIEC 041), and 37.94 (FFIEC 051). The burden hours 
for the currently approved reports are 123.06 (FFIEC 031), 57.71 (FFIEC 
041), and 39.38 (FFIEC 051),\1\ so the revisions in this notice would 
represent a reduction in estimated average burden hours per quarter by 
0.68 (FFIEC 031), 2.36 (FFIEC 041), and 1.44 (FFIEC 051). 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).
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    \1\ See 83 FR 939 (January 8, 2018).
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    Type of Review: Revision and extension 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 shared 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 federal and state-chartered 
institutions, such as conducting monetary policy, ensuring financial 
stability, and administering federal 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. Among 
other uses, the agencies use Call Report data in evaluating 
institutions' corporate applications, including, in particular, 
interstate merger and acquisition applications for which the agencies 
are required by law to determine whether the resulting institution 
would control

[[Page 15680]]

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

    On November 8, 2017, the agencies requested comment for 60 days on 
a proposal to revise the existing Call Report requirements.\2\ The 
proposed revisions in the November 2017 notice, as well as the creation 
of the FFIEC 051 and other recent revisions to the FFIEC 031 and FFIEC 
041, are the result of a formal initiative launched by the FFIEC in 
December 2014 to identify potential opportunities to reduce burden 
associated with Call Report requirements for community institutions. 
The most significant actions under this initiative are community 
institution outreach efforts, internal surveys of users of Call Report 
data at FFIEC member entities, and the implementation of a streamlined 
Call Report for small institutions. A summary of the FFIEC member 
entities' uses of the data items retained in the Call Report schedules 
subject to the reporting revisions in this proposal is included in 
Appendix A, which is repeated from the November 2017 notice. Additional 
information about the initiative can be found in the November 2017 
notice and five earlier notices related to actions taken under this 
initiative.\3\
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    \2\ See 82 FR 51908 (November 8, 2017).
    \3\ See 80 FR 56539 (September 18, 2015), 81 FR 45357 (July 13, 
2016), 81 FR 54190 (August 15, 2016), 82 FR 2444 (January 9, 2017), 
and 82 FR 29147 (June 27, 2017).
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    The comment period for the November 2017 notice ended on January 8, 
2018. General comments on the notice are summarized in Section II. In 
Section III, the agencies provide more details on the comments 
received. Section IV discusses the timing for implementing the proposed 
revisions to the Call Report.

II. General Comments on the Proposed Call Report Revisions

    The agencies collectively received comments on the proposal from 
five entities, including banking organizations and a trade association. 
General comments and recommendations on the proposal and the overall 
burden-reduction initiative are included in this section. Comments with 
specific recommendations to revise the Call Reports are addressed in 
Section III.

A. General Comments on the Proposal and the Overall Burden-Reduction 
Initiative

    Commenters expressed varying opinions on the November 2017 notice 
and the agencies' Call Report burden-reduction initiatives to date. Two 
commenters supported the effort put forth by the agencies. One 
commenter ``strongly support[s] the FFIEC's ongoing work to reform the 
Call Report, an ongoing project that is yielding important value for 
supervision as well as for successful bank management.'' The other 
commenter ``commends'' the agencies' initiative and encourages 
continued efforts to ease the burden on small community banks.
    On the other hand, one commenter asserted that the proposed 
revisions to the Call Reports would not have any impact on the banking 
organization's reporting.
    The agencies recognize that not all institutions would see an 
immediate and large reduction in burden from the proposed revisions in 
the November 2017 notice. However, consolidating existing data items 
into fewer data items and adding or increasing reporting thresholds 
would generally result in institutions spending less time completing 
the Call Report since there would be fewer items to review prior to 
each quarterly submission. Also, an institution would have fewer 
instructions to review to determine whether it has reportable (nonzero) 
amounts. To the extent that an institution currently tracks granular 
data items for internal reporting purposes that are proposed to be 
consolidated in the Call Report, there may be limited burden relief 
from consolidating the items. However, institutions that currently 
track data at an aggregate level for internal reporting purposes and 
then must allocate that amount to the existing subcategories in the 
Call Report every quarter would see additional burden relief. 
Accordingly, the agencies believe the changes proposed in the November 
2017 notice offer meaningful Call Report burden relief to many 
institutions.

B. General Recommendations From Commenters

    One commenter offered a number of recommendations to improve the 
revision and preparation of the Call Report. Regarding the revision 
process, the commenter recommended that the agencies conduct an 
internal user survey covering every item in the Call Report at least 
once every two years, conduct a review for potentially obsolete items 
at least annually, and continue to improve the clarity and usability of 
Call Report instructions. The agencies currently conduct the user 
survey as the foundation for a review of all Call Report data items 
they are required to conduct every five years.\4\ The full survey is an 
involved process requiring significant agency resources from all lines 
of business. For the statutorily mandated review of the Call Report 
completed in 2017, the full survey spanned a 19-month period. 
Accordingly, the agencies must balance the use of their resources for 
this effort compared with other efforts to improve supervision and 
reduce burden for institutions.
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    \4\ See Section 604 of the Financial Services Regulatory Relief 
Act of 2006.
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    With respect to the clarity and usability of the Call Report 
instructions, the agencies agree with the commenter that making the 
instructions clearer and providing examples of how to calculate amounts 
that may be more complex to report contribute to burden relief. The 
agencies welcome suggestions from bankers, industry associations, and 
others for specific improvements to and clarifications of the existing 
instructions, including where examples would be helpful. Input from 
these stakeholders and from agency examination staff has led to 
instructional improvements in the past and the agencies will continue 
to address specific suggestions for instructional improvements. The 
commenter also cited the benefits of hyperlinks to the rule or guidance 
on which particular instructions are based. The agencies have added 
hyperlinks to certain cited documents in the two sets of Call Report 
instructions.\5\ Going forward, the agencies will endeavor to use 
clearer language and expect to continue inserting hyperlinks when 
issuing new or updated Call Report instructions.
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    \5\ One set of Call Report instructions applies to the FFIEC 031 
and FFIEC 041 reports and another set of instructions applies to the 
FFIEC 051 report.
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    The commenter also recommended that the agencies only propose 
revisions to the Call Report once a year, make those changes effective 
starting in the quarter ending March 31, and finalize those changes by 
the prior September 30 to allow banks sufficient lead time to implement 
the revisions. Prior to the recent revisions to streamline the Call 
Report, the agencies typically followed a schedule of making revisions 
only once per year, with the changes generally becoming effective for 
the

[[Page 15681]]

March 31 report. The agencies plan to return to an annual schedule for 
future revisions that would be effective starting with the March 31 
report, unless the revisions must be implemented at a different time 
due to changes in statute, regulation, or accounting standards.
    The same commenter recommended that the FFIEC establish an industry 
advisory committee to develop advice and guidance on the Call Report, 
establish a regular process to address technical questions and changes 
to the Call Report, and provide training related to preparing the Call 
Report. The agencies plan to continue to offer outreach in connection 
with significant revisions to the Call Report, as they did with the 
adoption of the revised Schedule RC-R, Regulatory Capital, and the 
implementation of the FFIEC 051. The agencies also receive and respond 
to a number of reporting questions from individual institutions each 
quarter. Issues that could affect multiple institutions are often 
addressed through the Call Report Supplemental Instructions published 
quarterly or updates to the Call Report instruction books published as 
needed. Consistent with the PRA, the agencies also offer an opportunity 
for members of the banking industry to comment on proposed changes to 
the Call Report or to make any additional suggestions for improving, 
streamlining, or clarifying instructions to the Call Report.
    The commenter also recommended that the agencies align the proposed 
revisions to the Call Report with revisions to the Board's FR Y-9C 
report for holding companies \6\ and conduct a holistic review of other 
regulatory reports under the agencies' authority that rely on data 
collected in the Call Report. The commenter stated that having 
differences in reporting between the Call Report and FR Y-9C can create 
burden for reporting firms. The agencies agree that aligning proposed 
revisions to the Call Report with proposed revisions to comparable data 
items collected in the FR Y-9C report would reduce burden for reporting 
holding companies.\7\ The Board has approved burden-reducing revisions 
to the FR Y-9C that align with corresponding burden-reducing revisions 
that were effective with the March 31, 2017, Call Report.\8\ These FR 
Y-9C revisions will become effective as of the March 31, 2018, 
reporting date. The Board also has proposed revisions to the FR Y-9C 
\9\ that align with the corresponding revisions to the Call Report that 
the banking agencies proposed in June 2017.\10\ These revisions are 
proposed to become effective as of the March 31, 2018, and June 30, 
2018, reporting dates for both the FR Y-9C and Call Report. Further, 
the Board will take this comment into consideration when it develops 
additional proposed revisions to the FR Y-9C report consistent with 
other comparable revisions proposed for the Call Report. In addition to 
the FR Y-9C, the agencies will consider reviewing how data from the 
Call Report are used in other agency reports to identify possible 
efficiencies as part of a holistic review.
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    \6\ Consolidated Financial Statements for Holding Companies, OMB 
No. 7100-0128.
    \7\ Although all insured depository institutions must file Call 
Reports, not all such institutions are owned or controlled by a 
holding company. Furthermore, the FR Y-9C report is filed only by 
top-tier holding companies with total consolidated assets of $1 
billion or more and top-tier holding companies meeting certain 
criteria, regardless of size.
    \8\ See 83 FR 2985 (January 22, 2018).
    \9\ See 83 FR 123 (January 2, 2018).
    \10\ See 82 FR 29147 (June 27, 2017).
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    Furthermore, the agencies will consider reviewing existing 
instructions to other regulatory reports to identify opportunities to 
enhance uniformity in reporting guidance. In this regard, the agencies 
have already proposed revisions to the FFIEC 002 report that would 
align with corresponding revisions that have been implemented or 
proposed for the Call Report.\11\ Similarly, in the proposed new FFIEC 
016 report that would replace the separate, but identical, agency 
stress test reports,\12\ the agencies have proposed revisions to 
certain data items in this new report that align with corresponding 
Call Report revisions that have been implemented or proposed.
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    \11\ Report of Assets and Liabilities of U.S. Branches and 
Agencies of Foreign Banks (FFIEC 002). See 82 FR 61294 (December 27, 
2017).
    \12\ Annual Dodd-Frank Act Company-Run Stress Test Report for 
Depository Institutions and Holding Companies with $10-$50 Billion 
in Total Consolidated Assets (FFIEC 016). See 82 FR 46887 (October 
6, 2017) and 83 FR 8149 (February 23, 2018).
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    The commenter further recommended that the agencies increase the 
asset-size threshold for filing the FFIEC 051 Call Report from the 
current $1 billion to at least $10 billion, indexed for inflation. 
Raising the threshold to $10 billion or higher at this time could 
result in a significant loss of data necessary for supervisory or other 
purposes from institutions with assets of $1 billion or more. 
Therefore, the agencies are not adopting this recommendation at this 
time, but will continue to evaluate the appropriate scope and criteria 
for expanding the number of institutions eligible to file the FFIEC 
051.

III. Specific Recommendations To Revise the Call Report

    One commenter requested the agencies eliminate certain deposit 
items in Schedule RC-E by combining items for deposits with balances 
less than $100,000 and those with balances of $100,000 through $250,000 
into a single item. Separate reporting of time deposits with balances 
less than $100,000 in Schedule RC-E, including certain Memorandum items 
to adjust that amount, is tied to the Board's measurement of the money 
supply.\13\ If the Board were to decide to revise the definition of the 
money supply so that the $100,000 items in Schedule RC-E are no longer 
necessary for the calculation, then the agencies would reevaluate 
whether to consolidate those items on the Call Report.
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    \13\ See definition of M2, https://www.federalreserve.gov/faqs/money_12845.htm. Also see 82 FR 2452 (January 9, 2017) for the 
agencies' previous response to a similar comment.
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    One commenter recommended that the agencies add a new loan item to 
Schedule RC-C, Part I, to enable institutions to report non-speculative 
1-4 family residential construction loans to consumers separately from 
other 1-4 family residential construction loans.\14\ The commenter made 
this recommendation because the loan mix index used in the FDIC's 
deposit insurance assessment rate determination for small institutions 
treats all construction and development loans in the same manner. 
According to the commenter, consumer 1-4 family residential 
construction loans have lower charge-off rates than other types of 
construction and development loans, which penalizes institutions that 
hold significant amounts of such consumer construction loans in terms 
of their assessment rates. However, the addition to Schedule RC-C, Part 
I, of the recommended new construction loan category would not alter 
the assessment rate determination. Absent the segregation by the FDIC 
of consumer 1-4 family residential construction loans from other 
construction loans in the loan mix index in the FDIC's deposit 
insurance assessments regulations (12 CFR part 327), the agencies do 
not plan to add a new category for reporting such loans in Schedule RC-
C, Part I.
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    \14\ All 1-4 family residential construction loans are reported 
in Schedule RC-C, Part I, item 1.a.(1). Other construction loans and 
all land development and other land loans are reported in Schedule 
RC-C, Part I, item 1.a.(2).
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    After considering these specific comments, as well as the comments 
received on the overall proposal and the burden-reduction initiative 
that were discussed in Section II above, the

[[Page 15682]]

agencies will proceed with the proposed burden-reducing changes to Call 
Report schedules proposed in the November 2017 notice. The agencies 
recognize that not every proposed change will reduce burden for every 
institution. However, the agencies believe that the proposed changes 
will reduce burden in the Call Reports as a whole, which is also 
reflected in a reduction in the estimated burden hours per quarter for 
the Call Reports.

IV. Timing

    Subject to OMB approval, the effective date for the implementation 
of the proposed revisions to the FFIEC 031, FFIEC 041, and FFIEC 051 
would be June 30, 2018. When implementing the burden-reducing Call 
Report revisions as of the June 30, 2018, report date, institutions may 
provide reasonable estimates for any new or revised Call Report data 
item initially required to be reported as of that date for which the 
requested information is not readily available. 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 is subject to 
change.

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
    (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. 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. 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. 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.
---------------------------------------------------------------------------

    \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.
---------------------------------------------------------------------------

    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 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.

[[Page 15683]]

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. 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. 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.

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. 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.
    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. 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 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. Because deferred compensation liabilities create funding 
obligations, growth in the amount of

[[Page 15684]]

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. 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.

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.

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. 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. 
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.
    From a consumer compliance perspective, the agencies use 
Schedule RC-P data to monitor mortgage-related metrics for assessing 
potential risks to consumers, and for the scheduling and scoping of 
examinations. Additionally, the agencies rely on Schedule RC-P data 
for assessing an institution's product lines for compliance with the 
Community Reinvestment Act and other fair lending regulations, 
particularly if the institution engages in wholesale originations of 
mortgage loans.

Schedule RC-Q--Assets and Liabilities Measured at Fair Value on a 
Recurring Basis [FFIEC 031 and FFIEC 041 Only]

    FASB ASC Topic 820, Fair Value Measurement, provides guidance on 
how to measure fair value and establishes a three-level hierarchy 
for measuring fair value. This hierarchy prioritizes inputs used to 
measure fair value based on observability, giving the highest 
priority to quoted prices in active

[[Page 15685]]

markets for identical assets or liabilities (Level 1) and the lowest 
priority to unobservable inputs (Level 3).
    Under ASC Subtopic 825-10, Financial Instruments--Overall, ASC 
Subtopic 815-15, Derivatives and Hedging--Embedded Derivatives, and 
ASC Subtopic 860-50, Transfers and Servicing--Servicing Assets and 
Liabilities, an institution may elect to report certain assets and 
liabilities at fair value with changes in fair value recognized in 
earnings. This election is generally referred to as the fair value 
option. Under U.S. GAAP, certain other assets and liabilities are 
required to be measured at fair value on a recurring basis.
    Institutions that have elected to apply the fair value option or 
have reported $10 million or more in total trading assets in any of 
the four preceding calendar quarters must report in Schedule RC-Q 
the amount of assets and liabilities, by major categories, that are 
measured at fair value on a recurring basis in the financial 
statements, along with separate disclosure of the amount of such 
assets and liabilities whose fair values were estimated under each 
of the three levels of the FASB's fair value hierarchy.
    Agency staff use the information on assets reported at fair 
value in Schedule RC-Q to calibrate and estimate the impact of 
regulatory capital policy, as well as evaluate contemplated capital 
policy changes. The agencies also use the Schedule RC-Q data 
(particularly the volume of fair value option assets and liabilities 
in relation to total assets and total capital, whether the volume 
has significantly increased, and whether the option has begun to be 
applied to new categories of assets or liabilities) to assist with 
planning the proper scoping and staffing of risk management safety 
and soundness examinations given the critical importance of robust 
risk management and control processes around fair value measurement. 
For available-for-sale securities and fair value option loans, 
agency staff can also compare the fair values reported in Schedule 
RC-Q with the amortized cost and unpaid principal balance, 
respectively, reported for these assets in the Call Report to 
understand the extent and direction of these measurement differences 
and their potential effect on regulatory capital should a 
substantial portion of these assets need to be sold. The agencies 
also use this information to evaluate the extent of Level 3 fair 
value measurements of certain assets and liabilities because of the 
extensive use of unobservable inputs to estimate these fair values, 
as well as to monitor trading asset valuations and shifts in the 
fair value hierarchy valuation levels among trading assets over time 
and across capital markets.
    Information in Schedule RC-Q is also used by agency examination 
staff to analyze capital, asset quality, earnings, and liquidity 
components of CAMELS. The agencies also use data reported in 
Schedule RC-Q in credit risk management tools. Obtaining these data 
on a quarterly basis allows for closer monitoring of credit risk 
changes affecting assets measured at fair value. The data are also 
used to monitor bank performance, emerging trends, and certain 
mortgage servicing assets.

Schedule RC-S (Servicing, Securitization, and Asset Sale 
Activities) [FFIEC 031 and FFIEC 041]

    Schedule RC-S collects data on servicing, securitization, and 
asset sale activities. The majority of these data represents off-
balance sheet activities. The agencies use the data provided in this 
schedule primarily for risk identification and examination scoping 
purposes.
    Exposures reported in Schedule RC-S can affect an institution's 
liquidity outlook. For example, if an institution has a commitment 
to provide liquidity to its own or other institutions' 
securitization structures or has provided credit enhancements in the 
form of recourse or standby letters of credit for assets it has sold 
or securitized, the agencies need to consider such funding 
commitments to properly monitor and assess the full scope of an 
institution's liquidity position. This schedule also captures past 
due amounts for loans the reporting institution has sold and 
securitized on which it has retained servicing or has provided 
recourse or other credit enhancements. This past due information, 
and trends in the past due amounts, are critical to the agencies' 
ability to evaluate the credit quality of the underlying assets in 
securitization structures on an off-site basis and timely identify 
any credit quality deterioration for supervisory follow-up, 
including, if applicable, the effect of increased servicing costs on 
current and forecasted earnings. Defaulting assets underlying 
securitization structures played a major role during the recent 
financial crisis, so it is imperative the agencies have the 
information necessary to continuously monitor the performance of 
these assets.
    The agencies also use Schedule RC-S data to analyze whether an 
institution has adequate capital to cover losses arising from 
liquidity commitments or recourse obligations if the underlying 
assets in securitizations begin to default, especially in the event 
of an economic downturn. In addition, on an industry-wide basis, 
changes in the level of activity reported in the various items of 
this schedule enables the agencies to identify emerging trends 
within the securitization sector, which supports the development, as 
needed, of supervisory policies and related guidance for 
institutions and examiners.
    Schedule RC-S is also used by the agencies to prepare for on-
site examinations. Specifically, the level of activity reported in 
Schedule RC-S helps the agencies make examination resource 
decisions, such as whether capital markets or consumer compliance 
specialists are needed on-site. (Consumer compliance regulations 
apply to loans an institution continues to service after sale or 
securitization.) For example, in the event there are increasing 
amounts of past due loans that an institution has sold and 
securitized, additional resources can be allocated to examining the 
institution's lending policies and practices and internal controls.

Schedule RC-T (Fiduciary and Related Services)

    Schedule RC-T collects data on fiduciary assets and accounts, 
income generated from those accounts and other fiduciary services, 
and related fiduciary activities. The amount of data reported in 
Schedule RC-T and the frequency of reporting varies depending on an 
institution's total fiduciary assets and its fiduciary income. The 
most detail, including income information, is provided quarterly by 
institutions that have more than $250 million in fiduciary assets or 
meet a fiduciary income test; other trust institutions report less 
information in Schedule RC-T annually as of December 31.
    Trust services are an integral part of the banking business for 
more than 20 percent of all institutions. The granularity of the 
data in Schedule RC-T, especially for the types of managed assets 
held in fiduciary accounts, aids the agencies in determining the 
complexity of an institution's fiduciary services risk profile. 
Furthermore, the agencies use Schedule RC-T data to monitor changes 
in the volume and character of discretionary trust activity and the 
volume of nondiscretionary trust activity at a trust institution, 
which facilitates their assessment of the nature and risks of the 
institution's fiduciary activities. The institution's risk profile 
in these areas is considered during pre-examination planning to 
determine the appropriate scoping and staffing for trust 
examinations.
    The Schedule RC-T data also are used when examiners consider the 
ratings to be assigned to trust institutions under the Uniform 
Interagency Trust Rating System (UITRS). The UITRS considers certain 
managerial, operational, financial, and compliance factors that are 
common to all institutions with fiduciary activities. Under this 
system, the supervisory agencies endeavor to ensure that all 
institutions with fiduciary activities are evaluated in a 
comprehensive and uniform manner, and that supervisory attention is 
appropriately focused on those institutions exhibiting weaknesses in 
their fiduciary operations.
    Schedule RC-T provides a breakdown of the amount and number of 
managed and non-managed accounts by the types of different trust 
accounts. Personal trusts, employee benefit trusts, and corporate 
trusts are reported separately because of their substantive 
differences in nature and risk. Having a detailed breakdown between 
managed and non-managed accounts is critical because managed 
accounts have greater levels of investment, legal, reputational, and 
compliance risks compared to non-managed accounts, and require more 
supervisory oversight. This account information supports examination 
scoping and staffing because the evaluation of different types of 
trust accounts requires differences in expertise.
    Data reported by larger trust institutions on fiduciary and 
related services income and on fiduciary settlements, surcharges, 
and other losses provide information on the overall profitability of 
the institution's fiduciary activities and supports the assessment 
of the Earnings component of the UITRS rating. These assessments 
consider such factors as the profitability of fiduciary activities 
in relation to the size and scope of the institution's trust product 
lines and its overall trust business. In addition, fiduciary

[[Page 15686]]

settlements, surcharges, and other losses signal mishandling, 
operational failure, or fraud, which pose higher than normal risk 
exposure to the institution and raise questions for supervisory 
follow-up about the effectiveness of the institution's controls over 
its fiduciary activities. These data also are monitored off-site and 
used to make interim rating changes in the UITRS Earnings rating 
between scheduled examinations.
    Data in the Schedule RC-T Memorandum items include the market 
values of managed assets held in fiduciary accounts by type of 
account and asset class and the number of collective investment 
funds and common trust funds and the market value of fund assets by 
type of fund. The exercise of investment discretion adds a 
significant element of risk to the administration of managed 
fiduciary accounts. The breakdowns by asset class and type of fund 
enable the agencies to monitor trends, both on a trust industry-wide 
basis and an individual trust institution basis, in how institutions 
with investment discretion are investing the assets of managed 
accounts and investment funds. The market value breakdowns of 
managed assets by asset class provide an indicator of complexity by 
separating more complex and hard-to-value assets that carry higher 
levels of risk from those assets that pose less risk. These data 
also contribute to effective examination scoping and staffing so 
that trust examiners can be assigned, and their time allocated, to 
examining those more complex and higher risk activities in which 
they have expertise. For example, the separately reported managed 
asset classes of real estate mortgages and real estate are 
distinctly different asset classes with different risk and return 
profiles, cash flows, and liquidity characteristics. Thus, 
concentrations in either of these asset classes may inform the 
supervisory strategy for managed fiduciary accounts, including the 
level of specialized expertise that may be required when there are 
concentrations in these asset classes.
    Trust institutions also report the number of corporate and 
municipal debt issues for which the institution serves as trustee 
that are in substantive default and the outstanding principal amount 
of these debt issues. A substantive default occurs when the issuer 
fails to make a required payment of interest or principal, defaults 
on a required payment into a sinking fund, or is declared bankrupt 
or insolvent. The occurrence of a substantive default significantly 
raises the risk profile for the institution serving as an indenture 
trustee of a defaulted issue and can result in the incurrence of 
significant expenses and the distraction of managerial time and 
attention from other areas of trust administration. Thus, by 
monitoring the corporate trust data reported in Schedule RC-T 
between examinations, the agencies are able to identify changes in 
the risk profile of institutions acting as indenture trustees for 
timely supervisory follow-up and appropriate examination scoping and 
staffing.
    The existence of fiduciary activities reported in Schedule RC-T 
may result in scoping certain areas of review into a consumer 
compliance examination, such as privacy and incentive-based cross-
selling. The schedule also contains essential information for 
statistical and analytical purposes, including calculating the OCC 
assessments for independent trust banks.

Schedule RC-V (Variable Interest Entities) [FFIEC 031 and FFIEC 041 
Only]

    Schedule RC-V collects information on an institution's 
consolidated variable interest entities (VIEs) as defined by FASB 
ASC Topic 810, Consolidation. The data are used in determining the 
extent to which an institution's VIEs have been created as 
securitization vehicles to pool and repackage mortgages, other 
assets, or other credit exposures into securities that have been or 
can be transferred to investors or for other purposes. Examiners and 
reviewers can quantify the level of cash and noninterest-bearing 
balances, securities, loans, and other assets as well as liabilities 
tied to VIEs that are reflected in the amounts reported in the 
corresponding asset and liability categories on the parent 
institution's consolidated balance sheet. While securitization 
activities present many risks, the data on VIEs are particularly 
useful for monitoring and examining credit risk or the risk to 
earnings performance from the VIEs' activities. Depending on the 
volume of an institution's VIEs, VIE assets that can be used only to 
settle obligations of the consolidated VIEs can also impact off-site 
assessments of the parent institution's liquidity position given the 
restrictions on the use of the VIEs' assets for borrowing purposes. 
Thus, the analysis of amounts reported in Schedule RC-V assists with 
planning the proper scoping and staffing of examinations of 
institutions with activities conducted through VIEs.

Appendix B

FFIEC 051: To be completed by banks with domestic offices only and 
total assets less than $1 billion

Data Items Removed, Other Impacts to Data Items, or New or Increased 
Reporting Threshold

Data Items Removed

    Schedule RC-A, Cash and Balances Due from Depository 
Institutions, removed.

----------------------------------------------------------------------------------------------------------------
           Schedule                          Item                        Item name                MDRM No.
----------------------------------------------------------------------------------------------------------------
RC-B..........................  4.a.(1).......................  Residential mortgage pass-  RCONG300, RCONG301,
                                                                 through securities:         RCONG302, RCONG303.
                                                                 Guaranteed by GNMA
                                                                 (Columns A through D).
RC-B..........................  4.a.(2).......................  Residential mortgage pass-  RCONG304, RCONG305,
                                                                 through securities:         RCONG306, RCONG307.
                                                                 Issued by FNMA and FHLMC
                                                                 (Columns A through D).
                                                                Note: Items 4.a.(1) and
                                                                 4.a.(2) of Schedule RC-B
                                                                 will be combined into one
                                                                 data item (new item 4.a).
RC-F..........................  3.a...........................  Interest-only strips        RCONA519.
                                                                 receivable (not in the
                                                                 form of a security) on
                                                                 mortgage loans.
RC-F..........................  3.b...........................  Interest-only strips        RCONA520.
                                                                 receivable (not in the
                                                                 form of a security) on
                                                                 other financial assets.
                                                                Note: Items 3.a and 3.b of
                                                                 Schedule RC-F will be
                                                                 combined into one data
                                                                 item (new item 3).
RC-F..........................  6.d...........................  Retained interests in       RCONC436.
                                                                 accrued interest
                                                                 receivable related to
                                                                 securitized credit cards.
SU............................  8.e...........................  Outstanding credit card     RCONC407.
                                                                 fees and finance charges
                                                                 included in retail credit
                                                                 card receivables sold and
                                                                 securitized with
                                                                 servicing retained or
                                                                 with recourse or other
                                                                 seller-provided credit
                                                                 enhancements.
----------------------------------------------------------------------------------------------------------------

Other Impacts to Data Items

----------------------------------------------------------------------------------------------------------------
           Schedule                          Item                        Item name                MDRM No.
----------------------------------------------------------------------------------------------------------------
RC-B..........................  4.a.(1) (New).................  Residential mortgage pass-  To be determined
                                                                 through securities:         (TBD)--4 MDRM
                                                                 Issued or guaranteed by     Numbers.
                                                                 FNMA, FHLMC, or GNMA
                                                                 (Columns A through D).
                                                                Note: Items 4.a.(1) and
                                                                 4.a.(2) of Schedule RC-B
                                                                 will be combined into
                                                                 this data item.

[[Page 15687]]

 
RC-F..........................  3 (New).......................  Interest-only strips        TBD.
                                                                 receivable (not in the
                                                                 form of a security).
                                                                Note: Items 3.a and 3.b of
                                                                 Schedule RC-F removed
                                                                 above will be combined
                                                                 into this data item.
----------------------------------------------------------------------------------------------------------------

Data Items With a New or Increased Reporting Threshold

    Schedule RC-T: Increase the threshold for the exemption from 
reporting Schedule RC-T items 14 through 26, from institutions with 
fiduciary assets of $100 million or less to institutions with 
fiduciary assets of $250 million or less (that do not meet the 
fiduciary income test for quarterly reporting).

----------------------------------------------------------------------------------------------------------------
           Schedule                          Item                        Item name                MDRM No.
----------------------------------------------------------------------------------------------------------------
RC-T..........................  14............................  Income from personal trust  RIADB904
                                                                 and agency accounts.
RC-T..........................  15.a..........................  Income from employee        RIADB905.
                                                                 benefit and retirement-
                                                                 related trust and agency
                                                                 accounts: Employee
                                                                 benefit--defined
                                                                 contribution.
RC-T..........................  15.b..........................  Income from employee        RIADB906.
                                                                 benefit and retirement-
                                                                 related trust and agency
                                                                 accounts: Employee
                                                                 benefit--defined benefit.
RC-T..........................  15.c..........................  Income from employee        RIADB907.
                                                                 benefit and retirement-
                                                                 related trust and agency
                                                                 accounts: Other employee
                                                                 benefit and retirement-
                                                                 related accounts.
RC-T..........................  16............................  Income from corporate       RIADA479.
                                                                 trust and agency accounts.
RC-T..........................  17............................  Income from investment      RIADJ315.
                                                                 management and investment
                                                                 advisory agency accounts.
RC-T..........................  18............................  Income from foundation and  RIADJ316.
                                                                 endowment trust and
                                                                 agency accounts.
RC-T..........................  19............................  Income from other           RIADA480.
                                                                 fiduciary accounts.
RC-T..........................  20............................  Income from custody and     RIADB909.
                                                                 safekeeping accounts.
RC-T..........................  21............................  Other fiduciary and         RIADB910.
                                                                 related services income.
RC-T..........................  22............................  Total gross fiduciary and   RIAD4070.
                                                                 related services income.
RC-T..........................  23............................  Less: Expenses............  RIADC058.
RC-T..........................  24............................  Less: Net losses from       RIADA488.
                                                                 fiduciary and related
                                                                 services.
RC-T..........................  25............................  Plus: Intracompany income   RIADB911.
                                                                 credits for fiduciary and
                                                                 related services.
RC-T..........................  26............................  Net fiduciary and related   RIADA491.
                                                                 services income.
----------------------------------------------------------------------------------------------------------------

    To be completed by banks with collective investment funds and 
common trust funds with a total market value of $1 billion or more 
as of the preceding December 31.

----------------------------------------------------------------------------------------------------------------
           Schedule                          Item                        Item name                MDRM No.
----------------------------------------------------------------------------------------------------------------
RC-T..........................  M3.a..........................  Collective investment       RCONB931, RCONB932.
                                                                 funds and common trust
                                                                 funds: Domestic equity
                                                                 (Columns A and B).
RC-T..........................  M3.b..........................  Collective investment       RCONB933, RCONB934.
                                                                 funds and common trust
                                                                 funds: International/
                                                                 Global equity (Columns A
                                                                 and B).
RC-T..........................  M3.c..........................  Collective investment       RCONB935, RCONB936
                                                                 funds and common trust
                                                                 funds: Stock/Bond blend
                                                                 (Columns A and B).
RC-T..........................  M3.d..........................  Collective investment       RCONB937, RCONB938.
                                                                 funds and common trust
                                                                 funds: Taxable bond
                                                                 (Columns A and B).
RC-T..........................  M3.e..........................  Collective investment       RCONB939, RCONB940.
                                                                 funds and common trust
                                                                 funds: Municipal bond
                                                                 (Columns A and B).
RC-T..........................  M3.f..........................  Collective investment       RCONB941, RCONB942.
                                                                 funds and common trust
                                                                 funds: Short-term
                                                                 investments/Money market
                                                                 (Columns A and B).
RC-T..........................  M3.g..........................  Collective investment       RCONB943, RCONB944.
                                                                 funds and common trust
                                                                 funds: Specialty/Other
                                                                 (Columns A and B).
----------------------------------------------------------------------------------------------------------------

Appendix C

FFIEC 041: To Be Completed by Banks With Domestic Offices Only and 
Consolidated Total Assets Less Than $100 Billion, Except Those Banks 
That File the FFIEC 051

Data Items Removed, Other Impacts to Data Items, or New or Increased 
Reporting Threshold

Data Items Removed

[[Page 15688]]



----------------------------------------------------------------------------------------------------------------
           Schedule                          Item                        Item name                MDRM No.
----------------------------------------------------------------------------------------------------------------
RC-A..........................  2.a...........................  Balances due from U.S.      RCON0083.
                                                                 branches and agencies of
                                                                 foreign banks.
RC-A..........................  2.b...........................  Balances due from other     RCON0085.
                                                                 commercial banks in the
                                                                 U.S. and other depository
                                                                 institutions in the U.S.
                                                                Note: Items 2.a and 2.b of
                                                                 Schedule RC-A will be
                                                                 combined into one data
                                                                 item (new item 2).
RC-A..........................  3.a...........................  Balances due from foreign   RCON0073.
                                                                 branches of other U.S.
                                                                 banks.
RC-A..........................  3.b...........................  Balances due from other     RCON0074.
                                                                 banks in foreign
                                                                 countries and foreign
                                                                 central banks.
                                                                Note: Items 3.a and 3.b of
                                                                 Schedule RC-A will be
                                                                 combined into one data
                                                                 item (new item 3).
RC-F..........................  3.a...........................  Interest-only strips        RCONA519.
                                                                 receivable (not in the
                                                                 form of a security) on
                                                                 mortgage loans.
RC-F..........................  3.b...........................  Interest-only strips        RCONA520.
                                                                 receivable (not in the
                                                                 form of a security) on
                                                                 other financial assets.
                                                                Note: Items 3.a and 3.b of
                                                                 Schedule RC-F will be
                                                                 combined into one data
                                                                 item (new item 3).
RC-F..........................  6.d...........................  Retained interests in       RCONC436.
                                                                 accrued interest
                                                                 receivable related to
                                                                 securitized credit cards.
RC-N..........................  M5.b.(1)......................  Loans measured at fair      RCONF664, RCONF665,
                                                                 value: Fair value           RCONF666.
                                                                 (Columns A through C).
RC-N..........................  M5.b.(2)......................  Loans measured at fair      RCONF667, RCONF668,
                                                                 value: Unpaid principal     RCONF669.
                                                                 balance (Columns A
                                                                 through C).
RC-P..........................  1.a...........................  Retail originations during  RCONF066.
                                                                 the quarter of 1-4 family
                                                                 residential mortgage
                                                                 loans for sale: Closed-
                                                                 end first liens.
RC-P..........................  1.b...........................  Retail originations during  RCONF067.
                                                                 the quarter of 1-4 family
                                                                 residential mortgage
                                                                 loans for sale: Closed-
                                                                 end junior liens.
RC-P..........................  1.c.(1).......................  Retail originations during  RCONF670.
                                                                 the quarter of 1-4 family
                                                                 residential mortgage
                                                                 loans for sale: Open-end
                                                                 loans extended under
                                                                 lines of credit: Total
                                                                 commitment under the
                                                                 lines of credit.
                                                                Note: Items 1.a, 1.b, and
                                                                 1.c.(1) of Schedule RC-P
                                                                 will be combined into one
                                                                 data item (new item 1).
RC-P..........................  1.c.(2).......................  Retail originations during  RCONF671.
                                                                 the quarter of 1-4 family
                                                                 residential mortgage
                                                                 loans for sale: Open-end
                                                                 loans extended under
                                                                 lines of credit:
                                                                 Principal amount funded
                                                                 under the lines of credit.
RC-P..........................  2.a...........................  Wholesale originations and  RCONF068.
                                                                 purchases during the
                                                                 quarter of 1-4 family
                                                                 residential mortgage
                                                                 loans for sale: Closed-
                                                                 end first liens.
RC-P..........................  2.b...........................  Wholesale originations and  RCONF069.
                                                                 purchases during the
                                                                 quarter of 1-4 family
                                                                 residential mortgage
                                                                 loans for sale: Closed-
                                                                 end junior liens.
RC-P..........................  2.c.(1).......................  Wholesale originations and  RCONF672.
                                                                 purchases during the
                                                                 quarter of 1-4 family
                                                                 residential mortgage
                                                                 loans for sale: Open-end
                                                                 loans extended under
                                                                 lines of credit: Total
                                                                 commitment under the
                                                                 lines of credit.
                                                                Note: Items 2.a, 2.b, and
                                                                 2.c.(1) of Schedule RC-P
                                                                 will be combined into one
                                                                 data item (new item 2).
RC-P..........................  2.c.(2).......................  Wholesale originations and  RCONF673.
                                                                 purchases during the
                                                                 quarter of 1-4 family
                                                                 residential mortgage
                                                                 loans for sale: Open-end
                                                                 loans extended under
                                                                 lines of credit:
                                                                 Principal amount funded
                                                                 under the lines of credit.
RC-P..........................  3.a...........................  1-4 family residential      RCONF070.
                                                                 mortgage loans sold
                                                                 during the quarter:
                                                                 Closed-end first liens.
RC-P..........................  3.b...........................  1-4 family residential      RCONF071.
                                                                 mortgage loans sold
                                                                 during the quarter:
                                                                 Closed-end junior liens.
RC-P..........................  3.c.(1).......................  1-4 family residential      RCONF674.
                                                                 mortgage loans sold
                                                                 during the quarter: Total
                                                                 commitment under the
                                                                 lines of credit.
                                                                Note: Items 3.a, 3.b, and
                                                                 3.c.(1) of Schedule RC-P
                                                                 will be combined into one
                                                                 data item (new item 3).
RC-P..........................  3.c.(2).......................  1-4 family residential      RCONF675.
                                                                 mortgage loans sold
                                                                 during the quarter:
                                                                 Principal amount funded
                                                                 under the lines of credit.
RC-P..........................  4.a...........................  1-4 family residential      RCONF072.
                                                                 mortgage loans held for
                                                                 sale or trading at
                                                                 quarter-end: Closed-end
                                                                 first liens.
RC-P..........................  4.b...........................  1-4 family residential      RCONF073.
                                                                 mortgage loans held for
                                                                 sale or trading at
                                                                 quarter-end: Closed-end
                                                                 junior liens.
RC-P..........................  4.c.(1).......................  1-4 family residential      RCONF676.
                                                                 mortgage loans held for
                                                                 sale or trading at
                                                                 quarter-end: Total
                                                                 commitment under the
                                                                 lines of credit.
                                                                Note: Items 4.a, 4.b, and
                                                                 4.c.(1) of Schedule RC-P
                                                                 will be combined into one
                                                                 data item (new item 4).
RC-P..........................  4.c.(2).......................  1-4 family residential      RCONF677.
                                                                 mortgage loans held for
                                                                 sale or trading at
                                                                 quarter-end: Principal
                                                                 amount funded under the
                                                                 lines of credit.
RC-P..........................  5.a...........................  Noninterest income for the  RIADF184.
                                                                 quarter from the sale,
                                                                 securitization, and
                                                                 servicing of 1-4 family
                                                                 residential mortgage
                                                                 loans: Closed-end 1-4
                                                                 family residential
                                                                 mortgage loans.

[[Page 15689]]

 
RC-P..........................  5.b...........................  Noninterest income for the  RIADF560.
                                                                 quarter from the sale,
                                                                 securitization, and
                                                                 servicing of 1-4 family
                                                                 residential mortgage
                                                                 loans: Open-end 1-4
                                                                 family residential
                                                                 mortgage loans extended
                                                                 under lines of credit.
                                                                Note: Items 5.a and 5.b of
                                                                 Schedule RC-P will be
                                                                 combined into one data
                                                                 item (new item 5).
RC-P..........................  6.a...........................  Repurchases and             RCONF678.
                                                                 indemnifications of 1-4
                                                                 family residential
                                                                 mortgage loans during the
                                                                 quarter: Closed-end first
                                                                 liens.
RC-P..........................  6.b...........................  Repurchases and             RCONF679.
                                                                 indemnifications of 1-4
                                                                 family residential
                                                                 mortgage loans during the
                                                                 quarter: Closed-end
                                                                 junior liens.
RC-P..........................  6.c.(1).......................  Repurchases and             RCONF680.
                                                                 indemnifications of 1-4
                                                                 family residential
                                                                 mortgage loans during the
                                                                 quarter: Total commitment
                                                                 under the lines of credit.
                                                                Note: Items 6.a, 6.b, and
                                                                 6.c.(1) of Schedule RC-P
                                                                 will be combined into one
                                                                 data item (new item 6).
RC-P..........................  6.c.(2).......................  Repurchases and             RCONF681.
                                                                 indemnifications of 1-4
                                                                 family residential
                                                                 mortgage loans during the
                                                                 quarter: Principal amount
                                                                 funded under the lines of
                                                                 credit.
RC-Q..........................  2.............................  Federal funds sold and      RCONG478, RCONG479,
                                                                 securities purchased        RCONG480, RCONG481,
                                                                 under agreements to         RCONG482.
                                                                 resell (Columns A through
                                                                 E).
                                                                Note: Item 2 of Schedule
                                                                 RC-Q will be included in
                                                                 item 6, All other assets.
RC-Q..........................  9.............................  Federal funds purchased     RCONG507, RCONG508,
                                                                 and securities sold under   RCONG509, RCONG510,
                                                                 agreements to repurchase    RCONG511.
                                                                 (Columns A through E).
RC-Q..........................  11............................  Other borrowed money        RCONG521, RCONG522,
                                                                 (Columns A through E).      RCONG523, RCONG524,
                                                                                             RCONG525.
RC-Q..........................  12............................  Subordinated notes and      RCONG526, RCONG527,
                                                                 debentures (Columns A       RCONG528, RCONG529,
                                                                 through E).                 RCONG530.
                                                                Note: Items 9, 11 and 12
                                                                 of Schedule RC-Q will be
                                                                 included in item 13, All
                                                                 other liabilities.
RC-Q..........................  M3.a.(1)......................  Loans measured at fair      RCONF578.
                                                                 value: Construction, land
                                                                 development, and other
                                                                 land loans.
RC-Q..........................  M3.a.(2)......................  Loans measured at fair      RCONF579.
                                                                 value: Secured by
                                                                 farmland.
RC-Q..........................  M3.a.(4)......................  Loans measured at fair      RCONF583.
                                                                 value: Secured by
                                                                 multifamily (5 or more)
                                                                 residential properties.
RC-Q..........................  M3.a.(5)......................  Loans measured at fair      RCONF584.
                                                                 value: Secured by nonfarm
                                                                 nonresidential properties.
                                                                Note: Items M3.a.(1),
                                                                 M3.a.(2), M3.a.(4), and
                                                                 M3.a.(5) of Schedule RC-Q
                                                                 will be combined into one
                                                                 data item (new item
                                                                 M3.a.(2)).
RC-Q..........................  M3.a.(3)(a)...................  Loans measured at fair      RCONF580.
                                                                 value: Revolving, open-
                                                                 end loans secured by 1-4
                                                                 family residential
                                                                 properties and extended
                                                                 under lines of credit.
RC-Q..........................  M3.a.(3)(b)(1)................  Loans measured at fair      RCONF581.
                                                                 value: Closed-end loans
                                                                 secured by 1-4 family
                                                                 residential properties:
                                                                 Secured by first liens.
RC-Q..........................  M3.a.(3)(b)(2)................  Loans measured at fair      RCONF582.
                                                                 value: Closed-end loans
                                                                 secured by 1-4 family
                                                                 residential properties:
                                                                 Secured by junior liens.
                                                                Note: Items M3.a.(3)(a),
                                                                 M3.a.(3)(b)(1), and
                                                                 M3.a.(3)(b)(2) of
                                                                 Schedule RC-Q will be
                                                                 combined into one data
                                                                 item (new item M3.a.(1)).
RC-Q..........................  M3.c.(1)......................  Loans measured at fair      RCONF586.
                                                                 value: Credit cards.
RC-Q..........................  M3.c.(2)......................  Loans measured at fair      RCONF587.
                                                                 value: Other revolving
                                                                 credit plans.
RC-Q..........................  M3.c.(3)......................  Loans measured at fair      RCONK196.
                                                                 value: Automobile loans.
RC-Q..........................  M3.c.(4)......................  Loans measured at fair      RCONK208.
                                                                 value: Other consumer
                                                                 loans.
                                                                Note: Items M3.c.(1),
                                                                 M3.c.(2), M3.c.(3), and
                                                                 M3.c.(4) of Schedule RC-Q
                                                                 will be combined into one
                                                                 data item (new item M3.c).
RC-Q..........................  M4.a.(1)......................  Unpaid principal balance    RCONF590.
                                                                 of loans measured at fair
                                                                 value: Construction, land
                                                                 development, and other
                                                                 land loans.
RC-Q..........................  M4.a.(2)......................  Unpaid principal balance    RCONF591.
                                                                 of loans measured at fair
                                                                 value: Secured by
                                                                 farmland.
RC-Q..........................  M4.a.(4)......................  Unpaid principal balance    RCONF595.
                                                                 of loans measured at fair
                                                                 value: Secured by
                                                                 multifamily (5 or more)
                                                                 residential properties.
RC-Q..........................  M4.a.(5)......................  Unpaid principal balance    RCONF596.
                                                                 of loans measured at fair
                                                                 value: Secured by nonfarm
                                                                 nonresidential properties.
                                                                Note: Items M4.a.(1),
                                                                 M4.a.(2), M4.a.(4), and
                                                                 M4.a(5) of Schedule RC-Q
                                                                 will be combined into one
                                                                 data item (new item
                                                                 M4.a.(2)).
RC-Q..........................  M4.a.(3)(a)...................  Unpaid principal balance    RCONF592.
                                                                 of loans measured at fair
                                                                 value: Revolving, open-
                                                                 end loans secured by 1-4
                                                                 family residential
                                                                 properties and extended
                                                                 under lines of credit.

[[Page 15690]]

 
RC-Q..........................  M4.a.(3)(b)(1)................  Unpaid principal balance    RCONF593.
                                                                 of loans measured at fair
                                                                 value: Closed-end loans
                                                                 secured by 1-4 family
                                                                 residential properties:
                                                                 Secured by first liens.
RC-Q..........................  M4.a.(3)(b)(2)................  Unpaid principal balance    RCONF594.
                                                                 of loans measured at fair
                                                                 value: Closed-end loans
                                                                 secured by 1-4 family
                                                                 residential properties:
                                                                 Secured by junior liens.
                                                                Note: Items M4.a.(3)(a),
                                                                 M4.a.(3)(b)(1), and
                                                                 M4.a.(3)(b)(2) of
                                                                 Schedule RC-Q will be
                                                                 combined into one data
                                                                 item (new item M4.a.(1)).
RC-Q..........................  M4.c.(1)......................  Unpaid principal balance    RCONF598.
                                                                 of loans measured at fair
                                                                 value: Credit cards.
RC-Q..........................  M4.c.(2)......................  Unpaid principal balance    RCONF599.
                                                                 of loans measured at fair
                                                                 value: Other revolving
                                                                 credit plans.
RC-Q..........................  M4.c.(3)......................  Unpaid principal balance    RCONK195.
                                                                 of loans measured at fair
                                                                 value: Automobile loans.
RC-Q..........................  M4.c.(4)......................  Unpaid principal balance    RCONK209.
                                                                 of loans measured at fair
                                                                 value: Other consumer
                                                                 loans.
                                                                Note: Items M4.c.(1),
                                                                 M4.c.(2), M4.c.(3), and
                                                                 M4.c.(4) of Schedule RC-Q
                                                                 will be combined into one
                                                                 data item (new item M4.c).
RC-S..........................  1.............................  Outstanding principal       RCONB706, RCONB707,
                                                                 balance of assets sold      RCONB708, RCONB709,
                                                                 and securitized by the      RCONB710.
                                                                 reporting bank with
                                                                 servicing retained or
                                                                 with recourse or other
                                                                 seller-provided credit
                                                                 enhancements (Columns B
                                                                 through F).
                                                                Note: Item 1, Columns B
                                                                 through F, of Schedule RC-
                                                                 S will be included in
                                                                 item 1, Column G.
RC-S..........................  2.a...........................  Maximum amount of credit    RCONB712, RCONB713,
                                                                 exposure arising from       RCONB714, RCONB715,
                                                                 recourse or other seller-   RCONB716, RCONB717,
                                                                 provided credit             RCONB718.
                                                                 enhancements provided to
                                                                 structures reported in
                                                                 item 1 in the form of:
                                                                 Credit-enhancing interest-
                                                                 only strips (Columns A
                                                                 through G).
RC-S..........................  2.b...........................  Maximum amount of credit    RCONC393, RCONC394,
                                                                 exposure arising from       RCONC395, RCONC396,
                                                                 recourse or other seller-   RCONC397, RCONC398,
                                                                 provided credit             RCONC399.
                                                                 enhancements provided to
                                                                 structures reported in
                                                                 item 1 in the form of:
                                                                 Subordinated securities
                                                                 and other residual
                                                                 interests (Columns A
                                                                 through G).
RC-S..........................  2.c...........................  Maximum amount of credit    RCONC400, RCONC401,
                                                                 exposure arising from       RCONC402, RCONC403,
                                                                 recourse or other seller-   RCONC404, RCONC405,
                                                                 provided credit             RCONC406.
                                                                 enhancements provided to
                                                                 structures reported in
                                                                 item 1 in the form of:
                                                                 Standby letters of credit
                                                                 and other enhancements
                                                                 (Columns A through G).
                                                                Note: Items 2.a, 2.b, and
                                                                 2.c, Columns A and G, of
                                                                 Schedule RC-S will be
                                                                 combined into one data
                                                                 item (new item 2) for
                                                                 Columns A and G.
RC-S..........................  3.............................  Reporting bank's unused     RCONB726, RCONB727,
                                                                 commitments to provide      RCONB728, RCONB729,
                                                                 liquidity to structures     RCONB730, RCONB731,
                                                                 reported in item 1          RCONB732.
                                                                 (Columns A through G).
RC-S..........................  4.a...........................  Past due loan amounts       RCONB734, RCONB735,
                                                                 included in item 1: 30-89   RCONB736, RCONB737,
                                                                 days past due (Columns B    RCONB738.
                                                                 through F).
                                                                Note: Item 4.a, Columns B
                                                                 through F, of Schedule RC-
                                                                 S will be included in
                                                                 item 4.a, Column G.
RC-S..........................  4.b...........................  Past due loan amounts       RCONB741, RCONB742,
                                                                 included in item 1: 90      RCONB743, RCONB744,
                                                                 days or more past due       RCONB745.
                                                                 (Columns B through F).
                                                                Note: Item 4.b, Columns B
                                                                 through F, of Schedule RC-
                                                                 S will be included in
                                                                 item 4.b, Column G.
RC-S..........................  5.a...........................  Charge-offs and recoveries  RIADB748, RIADB749,
                                                                 on assets sold and          RIADB750, RIADB751,
                                                                 securitized with            RIADB752.
                                                                 servicing retained or
                                                                 with recourse or other
                                                                 seller-provided credit
                                                                 enhancements: Charge-offs
                                                                 (Columns B through F).
                                                                Note: Item 5.a, Columns B
                                                                 through F, of Schedule RC-
                                                                 S will be included in
                                                                 item 5.a, Column G.
RC-S..........................  5.b...........................  Charge-offs and recoveries  RIADB755, RIADB756,
                                                                 on assets sold and          RIADB757, RIADB758,
                                                                 securitized with            RIADB759.
                                                                 servicing retained or
                                                                 with recourse or other
                                                                 seller-provided credit
                                                                 enhancements: Recoveries
                                                                 (Columns B through F).
                                                                Note: Item 5.b, Columns B
                                                                 through F, of Schedule RC-
                                                                 S will be included in
                                                                 item 5.b, Column G.
RC-S..........................  6.a...........................  Amount of ownership (or     RCONB761, RCONB762,
                                                                 seller's) interests         RCONB763.
                                                                 carried as: Securities
                                                                 (Columns B, C, and F).
RC-S..........................  6.b...........................  Amount of ownership (or     RCONB500, RCONB501,
                                                                 seller's) interests         RCONB502.
                                                                 carried as: Loans
                                                                 (Columns B, C, and F).
                                                                Note: Items 6.a and 6.b,
                                                                 Columns B, C, and F, of
                                                                 Schedule RC-S will be
                                                                 combined into one data
                                                                 item (new item 6) for
                                                                 Column G.
RC-S..........................  7.a...........................  Past due loan amounts       RCONB764, RCONB765,
                                                                 included in interests       RCONB766.
                                                                 reported in item 6.a: 30-
                                                                 89 days past due (Columns
                                                                 B, C, and F).

[[Page 15691]]

 
RC-S..........................  7.b...........................  Past due loan amounts       RCONB767, RCONB768,
                                                                 included in interests       RCONB769.
                                                                 reported in item 6.a: 90
                                                                 days or more past due
                                                                 (Columns B, C, and F).
RC-S..........................  8.a...........................  Charge-offs and recoveries  RIADB770, RIADB771,
                                                                 on loan amounts included    RIADB772.
                                                                 in interests reported in
                                                                 item 6.a: 30-89 days past
                                                                 due (Columns B, C, and F).
RC-S..........................  8.b...........................  Charge-offs and recoveries  RIADB773, RIADB774,
                                                                 on loan amounts included    RIADB775.
                                                                 in interests reported in
                                                                 item 6.a: 90 days or more
                                                                 past due (Columns B, C,
                                                                 and F).
RC-S..........................  9.............................  Maximum amount of credit    RCONB777, RCONB778,
                                                                 exposure arising from       RCONB779, RCONB780,
                                                                 credit enhancements         RCONB781.
                                                                 provided by the reporting
                                                                 bank to other
                                                                 institutions'
                                                                 securitization structures
                                                                 in the form of standby
                                                                 letters of credit,
                                                                 purchased subordinated
                                                                 securities, and other
                                                                 enhancements (Columns B
                                                                 through F).
                                                                Note: Item 9, Columns B
                                                                 through F, of Schedule RC-
                                                                 S will be included in
                                                                 item 9, Column G.
RC-S..........................  10............................  Reporting bank's unused     RCONB784, RCONB785,
                                                                 commitments to provide      RCONB786, RCONB787,
                                                                 liquidity to other          RCONB788.
                                                                 institutions'
                                                                 securitization structures
                                                                 (Columns B through F).
                                                                Note: Item 10, Columns B
                                                                 through F, of Schedule RC-
                                                                 S will be included in
                                                                 item 10, Column G.
RC-S..........................  11............................  Assets sold with recourse   RCONB791, RCONB792,
                                                                 or other seller-provided    RCONB793, RCONB794,
                                                                 credit enhancements and     RCONB795.
                                                                 not securitized by the
                                                                 reporting bank (Columns B
                                                                 through F).
                                                                Note: Item 11, Columns B
                                                                 through F, of Schedule RC-
                                                                 S will be included in
                                                                 item 11, Column G.
RC-S..........................  12............................  Maximum amount of credit    RCONB798, RCONB799,
                                                                 exposure arising from       RCONB800, RCONB801,
                                                                 recourse or other seller-   RCONB802.
                                                                 provided credit
                                                                 enhancements provided to
                                                                 assets reported in item
                                                                 11 (Columns B through F).
                                                                Note: Item 12, Columns B
                                                                 through F, of Schedule RC-
                                                                 S will be included in
                                                                 item 12, Column G.
RC-S..........................  M1.a..........................  Small business obligations  RCONA249.
                                                                 transferred with recourse
                                                                 under Section 208 of the
                                                                 Riegle Community
                                                                 Development and
                                                                 Regulatory Improvement
                                                                 Act of 1994: Outstanding
                                                                 principal balance.
                                                                Note: Item M.l.a of
                                                                 Schedule RC-S will be
                                                                 included in item 1 or
                                                                 item 11, Column G, as
                                                                 appropriate.
RC-S..........................  M1.b..........................  Small business obligations  RCONA250.
                                                                 transferred with recourse
                                                                 under Section 208 of the
                                                                 Riegle Community
                                                                 Development and
                                                                 Regulatory Improvement
                                                                 Act of 1994: Amount of
                                                                 retained recourse on
                                                                 these obligations as of
                                                                 the report date.
                                                                Note: Item M.1.b of
                                                                 Schedule RC-S will be
                                                                 included in item 2 or 12,
                                                                 Column G, as appropriate.
RC-V..........................  All data items reported for     ABCP Conduits (Column B)..  RCONJ982, RCONJ985,
                                 ``ABCP Conduits'' (Column B).  Note: Data items currently   RCONJ988, RCONJ991,
                                                                 reported for ``ABCP         RCONJ994, RCONJ997,
                                                                 Conduits'' (Column B)       RCONK001, RCONK004,
                                                                 will be included in the     RCONK007, RCONK010,
                                                                 ``Other VIEs'' column       RCONK013, RCONK016,
                                                                 (Column C, to be            RCONK019, RCONK022,
                                                                 relabeled as Column B) of   RCONK025, RCONK028,
                                                                 Schedule RC-V by line       RCONK031, RCONK034.
                                                                 item, as reflected below.
RC-V..........................  1.b...........................  Assets of consolidated      RCONJ984, RCONJ986.
                                                                 variable interest
                                                                 entities (VIEs) that can
                                                                 be used only to settle
                                                                 obligations of the
                                                                 consolidated VIEs: Held-
                                                                 to-maturity securities
                                                                 (Columns A and C).
RC-V..........................  1.c...........................  Assets of consolidated      RCONJ987, RCONJ989.
                                                                 variable interest
                                                                 entities (VIEs) that can
                                                                 be used only to settle
                                                                 obligations of the
                                                                 consolidated VIEs:
                                                                 Available-for-sale
                                                                 securities (Columns A and
                                                                 C).
                                                                Note: Items 1.b and 1.c,
                                                                 Columns A and C, of
                                                                 Schedule RC-V will be
                                                                 combined into one data
                                                                 item (new item 1.b) for
                                                                 Columns A and C (the
                                                                 latter to be relabeled as
                                                                 Column B).
RC-V..........................  1.d...........................  Assets of consolidated      RCONJ990, RCONJ992.
                                                                 variable interest
                                                                 entities (VIEs) that can
                                                                 be used only to settle
                                                                 obligations of the
                                                                 consolidated VIEs:
                                                                 Securities purchased
                                                                 under agreements to
                                                                 resell (Columns A and C).
                                                                Note: Item 1.d, Columns A
                                                                 and C, of Schedule RC-V
                                                                 will be included in item
                                                                 1.k, Other assets
                                                                 (renumbered as item 1.e),
                                                                 for Columns A and C (the
                                                                 latter to be relabeled as
                                                                 Column B).
RC-V..........................  1.e...........................  Assets of consolidated      RCONJ993, RCONJ995.
                                                                 variable interest
                                                                 entities (VIEs) that can
                                                                 be used only to settle
                                                                 obligations of the
                                                                 consolidated VIEs: Loans
                                                                 and leases held for sale
                                                                 (Columns A and C).
RC-V..........................  1.f...........................  Assets of consolidated      RCONJ996, RCONJ998.
                                                                 variable interest
                                                                 entities (VIEs) that can
                                                                 be used only to settle
                                                                 obligations of the
                                                                 consolidated VIEs: Loans
                                                                 and leases held for
                                                                 investment (Columns A and
                                                                 C).

[[Page 15692]]

 
RC-V..........................  1.g...........................  Assets of consolidated      RCONJ999, RCONK002.
                                                                 variable interest
                                                                 entities (VIEs) that can
                                                                 be used only to settle
                                                                 obligations of the
                                                                 consolidated VIEs: Less:
                                                                 Allowance for loan and
                                                                 lease losses (Columns A
                                                                 and C).
                                                                Note: Items 1.e, 1.f, and
                                                                 1.g, Columns A and C, of
                                                                 Schedule RC-V will be
                                                                 combined into one data
                                                                 item (new item 1.c) for
                                                                 Columns A and C (the
                                                                 latter to be relabeled as
                                                                 Column B).
RC-V..........................  1.h...........................  Assets of consolidated      RCONK003, RCONK005.
                                                                 variable interest
                                                                 entities (VIEs) that can
                                                                 be used only to settle
                                                                 obligations of the
                                                                 consolidated VIEs:
                                                                 Trading assets (other
                                                                 than derivatives)
                                                                 (Columns A and C).
                                                                Note: Item 1.h, Columns A
                                                                 and C, of Schedule RC-V
                                                                 will be included in item
                                                                 1.k, Other assets
                                                                 (renumbered as item 1.e),
                                                                 for Columns A and C (the
                                                                 latter to be relabeled as
                                                                 Column B).
RC-V..........................  1.i...........................  Assets of consolidated      RCONK006, RCONK008.
                                                                 variable interest
                                                                 entities (VIEs) that can
                                                                 be used only to settle
                                                                 obligations of the
                                                                 consolidated VIEs:
                                                                 Derivative trading assets
                                                                 (Columns A and C).
                                                                Note: Item 1.i, Columns A
                                                                 and C, of Schedule RC-V
                                                                 will be included in item
                                                                 1.k, Other assets
                                                                 (renumbered as item 1.e),
                                                                 for Columns A and C (the
                                                                 latter to be relabeled as
                                                                 Column B).
RC-V..........................  2.a...........................  Liabilities of              RCONK015, RCONK017.
                                                                 consolidated VIEs for
                                                                 which creditors do not
                                                                 have recourse to the
                                                                 general credit of the
                                                                 reporting bank:
                                                                 Securities sold under
                                                                 agreements to repurchase
                                                                 (Columns A and C).
                                                                Note: Item 2.a, Columns A
                                                                 and C, of Schedule RC-V
                                                                 will be included in item
                                                                 2.e, Other liabilities
                                                                 (renumbered as item 2.b),
                                                                 for Columns A and C (the
                                                                 latter to be relabeled as
                                                                 Column B).
RC-V..........................  2.b...........................  Liabilities of              RCONK018, RCONK020.
                                                                 consolidated VIEs for
                                                                 which creditors do not
                                                                 have recourse to the
                                                                 general credit of the
                                                                 reporting bank:
                                                                 Derivative trading
                                                                 liabilities (Columns A
                                                                 and C).
                                                                Note: Item 2.b, Columns A
                                                                 and C, of Schedule RC-V
                                                                 will be included in item
                                                                 2.e, Other liabilities
                                                                 (renumbered as item 2.b),
                                                                 for Columns A and C (the
                                                                 latter to be relabeled as
                                                                 Column B).
RC-V..........................  2.c...........................  Liabilities of              RCONK021, RCONK023.
                                                                 consolidated VIEs for
                                                                 which creditors do not
                                                                 have recourse to the
                                                                 general credit of the
                                                                 reporting bank:
                                                                 Commercial paper (Columns
                                                                 A and C).
                                                                Note: Item 2.c, Columns A
                                                                 and C, of Schedule RC-V
                                                                 will be included in item
                                                                 2.d, Other borrowed money
                                                                 (renumbered as item 2.a),
                                                                 for Columns A and C (the
                                                                 latter to be relabeled as
                                                                 Column B).
----------------------------------------------------------------------------------------------------------------

Other Impacts to Data Items

----------------------------------------------------------------------------------------------------------------
           Schedule                          Item                        Item name                MDRM No.
----------------------------------------------------------------------------------------------------------------
RC-A..........................  2 (New).......................  Balances due from           RCON0082.
                                                                 depository institutions
                                                                 in the U.S..
                                                                Note: Items 2.a. and 2.b
                                                                 of Schedule RC-A will be
                                                                 combined into this data
                                                                 item.
RC-A..........................  3 (New).......................  Balances due from banks in  RCON0070.
                                                                 foreign countries and
                                                                 foreign central banks.
                                                                Note: Items 3.a. and 3.b
                                                                 of Schedule RC-A will be
                                                                 combined into this data
                                                                 item.
RC-F..........................  3 (New).......................  Interest-only strips        To be determined
                                                                 receivable (not in the      (TBD).
                                                                 form of a security).
                                                                Note: Items 3.a and 3.b of
                                                                 Schedule RC-F will be
                                                                 combined into this data
                                                                 item.
RC-P..........................  1 (New).......................  Retail originations during  TBD.
                                                                 the quarter of 1-4 family
                                                                 residential mortgage
                                                                 loans for sale.
                                                                Note: Items 1.a, 1.b, and
                                                                 1.c.(1) of Schedule
                                                                 RC[dash]P will be
                                                                 combined into this data
                                                                 item.
RC-P..........................  2 (New).......................  Wholesale originations and  TBD.
                                                                 purchases during the
                                                                 quarter of 1-4 family
                                                                 residential mortgage
                                                                 loans for sale.
                                                                Note: Items 2.a, 2.b, and
                                                                 2.c.(1) of Schedule
                                                                 RC[dash]P will be
                                                                 combined into this data
                                                                 item.
RC-P..........................  3 (New).......................  1-4 family residential      TBD.
                                                                 mortgage loans sold
                                                                 during the quarter.
                                                                Note: Items 3.a, 3.b, and
                                                                 3.c.(1) of Schedule
                                                                 RC[dash]P will be
                                                                 combined into this data
                                                                 item.
RC-P..........................  4 (New).......................  1-4 family residential      TBD.
                                                                 mortgage loans held for
                                                                 sale or trading at
                                                                 quarter-end.
                                                                Note: Items 4.a, 4.b, and
                                                                 4.c.(1) of Schedule
                                                                 RC[dash]P will be
                                                                 combined into this data
                                                                 item.
RC-P..........................  5 (New).......................  Noninterest income for the  TBD.
                                                                 quarter from the sale,
                                                                 securitization, and
                                                                 servicing of 1-4 family
                                                                 residential mortgage
                                                                 loans.
                                                                Note: Items 5.a and 5.b of
                                                                 Schedule RC-P will be
                                                                 combined into this data
                                                                 item.

[[Page 15693]]

 
RC-P..........................  6 (New).......................  Repurchases and             TBD.
                                                                 indemnifications of 1-4
                                                                 family residential
                                                                 mortgage loans during the
                                                                 quarter.
                                                                Note: Items 6.a, 6.b, and
                                                                 6.c.(1) of Schedule
                                                                 RC[dash]P will be
                                                                 combined into this data
                                                                 item.
RC-Q..........................  M3.a.(1) (New)................  Loans measured at fair      TBD.
                                                                 value: Secured by 1-4
                                                                 family residential
                                                                 properties.
                                                                Note: Items M3.a.(3)(a),
                                                                 M3.a.(3)(b)(1), and
                                                                 M3.a.(3)(b)(1) of
                                                                 Schedule RC-Q will be
                                                                 combined into this data
                                                                 item.
RC-Q..........................  M3.a.(2) (New)................  Loans measured at fair      TBD.
                                                                 value: All other loans
                                                                 secured by real estate.
                                                                Note: Items M3.a.(1),
                                                                 M3.a.(2), M3.a.(4), and
                                                                 M3.a.(5) of Schedule RC-Q
                                                                 will be combined into
                                                                 this data item.
RC-Q..........................  M3.c (New)....................  Loans measured at fair      TBD.
                                                                 value: Loans to
                                                                 individuals for
                                                                 household, family, and
                                                                 other personal
                                                                 expenditures.
                                                                Note: Items M3.c.(1),
                                                                 M3.c.(2), M3.c.(3), and
                                                                 M3.c.(4) of Schedule RC-Q
                                                                 will be combined into
                                                                 this data item.
RC-Q..........................  M4.a.(1) (New)................  Unpaid principal balance    TBD.
                                                                 of loans measured at fair
                                                                 value: Secured by 1-4
                                                                 family residential
                                                                 properties.
                                                                Note: Items M4.a.(3)(a),
                                                                 M4.a.(3)(b)(1), and
                                                                 M4.a.(3)(b)(2) of
                                                                 Schedule RC-Q will be
                                                                 combined into this data
                                                                 item.
RC-Q..........................  M4.a.(2) (New)................  Unpaid principal balance    TBD.
                                                                 of loans measured at fair
                                                                 value: All other loans
                                                                 secured by real estate.
                                                                Note: Items M4.a.(1),
                                                                 M4.a.(2), M4.a.(4), and
                                                                 M4.a.(5) of Schedule RC-Q
                                                                 will be combined into
                                                                 this data item.
RC-Q..........................  M4.c (New)....................  Unpaid principal balance    TBD.
                                                                 of loans measured at fair
                                                                 value: Loans to
                                                                 individuals for
                                                                 household, family, and
                                                                 other personal
                                                                 expenditures.
                                                                Note: Items M4.c.(1),
                                                                 M4.c.(2), M4.c.(3), and
                                                                 M4.c.(4) of Schedule RC-Q
                                                                 will be combined into
                                                                 this data item.
RC-S..........................  2 (New).......................  Maximum amount of credit    TBD (2 MDRM
                                                                 exposure arising from       Numbers).
                                                                 recourse or other seller-
                                                                 provided credit
                                                                 enhancements provided to
                                                                 structures reported in
                                                                 item 1 (Columns A and G).
                                                                Note: Items 2.a, 2.b, and
                                                                 2.c, Columns A and G, of
                                                                 Schedule RC-S will be
                                                                 combined into this data
                                                                 item.
RC-S..........................  6 (New).......................  Total amount of ownership   TBD (3 MDRM
                                                                 (or seller's) interest      Numbers).
                                                                 carried as securities or
                                                                 loans (Columns B, C, and
                                                                 F).
                                                                Note: Items 6.a and 6.b,
                                                                 Columns B, C, and F, of
                                                                 Schedule RC-S will be
                                                                 combined into this data
                                                                 item for Column G.
RC-V..........................  1.b (New).....................  Assets of consolidated      TBD (2 MDRM
                                                                 variable interest           Numbers).
                                                                 entities (VIEs) that can
                                                                 be used only to settle
                                                                 obligations of the
                                                                 consolidated VIEs:
                                                                 Securities (Columns A and
                                                                 C).
                                                                Note: Items 1.b and 1.c,
                                                                 Columns A and C, of
                                                                 Schedule RC-V removed
                                                                 above will be combined
                                                                 into this data item for
                                                                 Columns A and C (the
                                                                 latter to be relabeled as
                                                                 Column B).
RC-V..........................  1.c (New).....................  Assets of consolidated      TBD (2 MDRM
                                                                 variable interest           Numbers).
                                                                 entities (VIEs) that can
                                                                 be used only to settle
                                                                 obligations of the
                                                                 consolidated VIEs: Loans
                                                                 and leases held for
                                                                 investment, net of
                                                                 allowance, and held for
                                                                 sale (Columns A and C).
                                                                Note: Items 1.e, 1.f, and
                                                                 1.g, Columns A and C, of
                                                                 Schedule RC-V removed
                                                                 above will be combined
                                                                 into this data item for
                                                                 Columns A and C (the
                                                                 latter to be relabeled as
                                                                 Column B).
RC-V..........................  5 (New).......................  Total assets of asset-      TBD.
                                                                 backed commercial paper
                                                                 (ABCP) conduit VIEs.
RC-V..........................  6 (New).......................  Total liabilities of ABCP   TBD.
                                                                 conduit VIEs.
----------------------------------------------------------------------------------------------------------------

Data Items With a New or Increased Reporting Threshold

    Schedule RC-P is to be completed by institutions where any of 
the following residential mortgage banking activities exceeds $10 
million for two consecutive quarters:
     1-4 family residential mortgage loan originations and 
purchases for resale from all sources during a calendar quarter; or
     1-4 family residential mortgage loan sales during a 
calendar quarter; or
     1-4 family residential mortgage loans held for sale or 
trading at calendar quarter-end.
    Schedule RC-Q is to be completed by banks that: (1) Have elected 
to report financial instruments or servicing assets and liabilities 
at fair value under a fair value option with changes in fair value 
recognized in earnings, or (2) are required to complete Schedule RC-
D, Trading Assets and Liabilities.
    Schedule RC-T: Increase the threshold for the exemption from 
reporting Schedule RC-T, data items 14 through 26, from institutions 
with fiduciary assets of $100 million or less to institutions with 
fiduciary assets of $250 million or less (that do not meet the 
fiduciary income test for quarterly reporting).

----------------------------------------------------------------------------------------------------------------
           Schedule                          Item                        Item name                MDRM No.
----------------------------------------------------------------------------------------------------------------
RC-T..........................  14............................  Income from personal trust  RIADB904
                                                                 and agency accounts.
RC-T..........................  15.a..........................  Income from employee        RIADB905.
                                                                 benefit and retirement-
                                                                 related trust and agency
                                                                 accounts: Employee
                                                                 benefit--defined
                                                                 contribution.

[[Page 15694]]

 
RC-T..........................  15.b..........................  Income from employee        RIADB906.
                                                                 benefit and retirement-
                                                                 related trust and agency
                                                                 accounts: Employee
                                                                 benefit--defined benefit.
RC-T..........................  15.c..........................  Income from employee        RIADB907.
                                                                 benefit and retirement-
                                                                 related trust and agency
                                                                 accounts: Other employee
                                                                 benefit and retirement-
                                                                 related accounts.
RC-T..........................  16............................  Income from corporate       RIADA479.
                                                                 trust and agency accounts.
RC-T..........................  17............................  Income from investment      RIADJ315.
                                                                 management and investment
                                                                 advisory agency accounts.
RC-T..........................  18............................  Income from foundation and  RIADJ316.
                                                                 endowment trust and
                                                                 agency accounts.
RC-T..........................  19............................  Income from other           RIADA480.
                                                                 fiduciary accounts.
RC-T..........................  20............................  Income from custody and     RIADB909.
                                                                 safekeeping accounts.
RC-T..........................  21............................  Other fiduciary and         RIADB910.
                                                                 related services income.
RC-T..........................  22............................  Total gross fiduciary and   RIAD4070.
                                                                 related services income.
RC-T..........................  23............................  Less: Expenses............  RIADC058.
RC-T..........................  24............................  Less: Net losses from       RIADA488.
                                                                 fiduciary and related
                                                                 services.
RC-T..........................  25............................  Plus: Intracompany income   RIADB911.
                                                                 credits for fiduciary and
                                                                 related services.
RC-T..........................  26............................  Net fiduciary and related   RIADA491.
                                                                 services income.
----------------------------------------------------------------------------------------------------------------

    To be completed by banks with collective investment funds and 
common trust funds with a total market value of $1 billion or more 
as of the preceding December 31.

----------------------------------------------------------------------------------------------------------------
           Schedule                          Item                        Item name                MDRM No.
----------------------------------------------------------------------------------------------------------------
RC-T..........................  M3.a..........................  Collective investment       RCONB931, RCONB932.
                                                                 funds and common trust
                                                                 funds: Domestic equity
                                                                 (Columns A and B).
RC-T..........................  M3.b..........................  Collective investment       RCONB933, RCONB934.
                                                                 funds and common trust
                                                                 funds: International/
                                                                 Global equity (Columns A
                                                                 and B).
RC-T..........................  M3.c..........................  Collective investment       RCONB935, RCONB936.
                                                                 funds and common trust
                                                                 funds: Stock/Bond blend
                                                                 (Columns A and B).
RC-T..........................  M3.d..........................  Collective investment       RCONB937, RCONB938.
                                                                 funds and common trust
                                                                 funds: Taxable bond
                                                                 (Columns A and B).
RC-T..........................  M3.e..........................  Collective investment       RCONB939, RCONB940.
                                                                 funds and common trust
                                                                 funds: Municipal bond
                                                                 (Columns A and B).
RC-T..........................  M3.f..........................  Collective investment       RCONB941, RCONB942.
                                                                 funds and common trust
                                                                 funds: Short-term
                                                                 investments/Money market
                                                                 (Columns A and B).
RC-T..........................  M3.g..........................  Collective investment       RCONB943, RCONB944.
                                                                 funds and common trust
                                                                 funds: Specialty/Other
                                                                 (Columns A and B).
----------------------------------------------------------------------------------------------------------------

    To be completed by banks with $10 billion or more in total 
assets.

----------------------------------------------------------------------------------------------------------------
           Schedule                          Item                        Item name                MDRM No.
----------------------------------------------------------------------------------------------------------------
RC-S..........................  6 (New).......................  Total amount of ownership   TBD.
                                                                 (or seller's) interest
                                                                 carried as securities or
                                                                 loans (Column G).
RC-S..........................  10............................  Reporting bank's unused     RCONB783, RCONB789.
                                                                 commitments to provide
                                                                 liquidity to other
                                                                 institutions'
                                                                 securitization structures
                                                                 (Columns A and G).
RC-S..........................  M3.a.(1)......................  Asset-backed commercial     RCONB806.
                                                                 paper conduits: Maximum
                                                                 amount of credit exposure
                                                                 arising from credit
                                                                 enhancements provided to
                                                                 conduit structures in the
                                                                 form of standby letters
                                                                 of credit, subordinated
                                                                 securities, and other
                                                                 enhancements: Conduits
                                                                 sponsored by the bank, a
                                                                 bank affiliate, or the
                                                                 bank's holding company.
RC-S..........................  M3.a.(2)......................  Asset-backed commercial     RCONB807.
                                                                 paper conduits: Maximum
                                                                 amount of credit exposure
                                                                 arising from credit
                                                                 enhancements provided to
                                                                 conduit structures in the
                                                                 form of standby letters
                                                                 of credit, subordinated
                                                                 securities, and other
                                                                 enhancements: Conduits
                                                                 sponsored by other
                                                                 unrelated institutions.
RC-S..........................  M3.b.(1)......................  Asset-backed commercial     RCONB808.
                                                                 paper conduits: Unused
                                                                 commitments to provide
                                                                 liquidity to conduit
                                                                 structures: Conduits
                                                                 sponsored by the bank, a
                                                                 bank affiliate, or the
                                                                 bank's holding company.
RC-S..........................  M3.b.(2)......................  Asset-backed commercial     RCONB809.
                                                                 paper conduits: Unused
                                                                 commitments to provide
                                                                 liquidity to conduit
                                                                 structures: Conduits
                                                                 sponsored by other
                                                                 unrelated institutions.

[[Page 15695]]

 
RC-S..........................  M4............................  Outstanding credit card     RCONC407.
                                                                 fees and finance charges
                                                                 included in Schedule RC-
                                                                 S, item 1, column C.
                                                                Note: With the combining
                                                                 of Columns B through F of
                                                                 item 1 of Schedule RC-S
                                                                 into item 1, Column G, of
                                                                 Schedule RC-S, the
                                                                 reference to column C in
                                                                 the caption for M4 will
                                                                 be changed to column G.
----------------------------------------------------------------------------------------------------------------

Appendix D

FFIEC 031: To Be Completed by Banks With Domestic and Foreign Offices 
and Banks With Domestic Offices Only and Consolidated Total Assets of 
$100 Billion or More

Data Items Removed, Other Impacts to Data Items, or New or Increased 
Reporting Threshold

Data Items Removed

----------------------------------------------------------------------------------------------------------------
           Schedule                          Item                        Item name                MDRM No.
----------------------------------------------------------------------------------------------------------------
RC-A..........................  2.a...........................  Balances due from U.S.      RCFD0083.
                                                                 branches and agencies of
                                                                 foreign banks (Column A).
RC-A..........................  2.b...........................  Balances due from other     RCFD0085.
                                                                 commercial banks in the
                                                                 U.S. and other depository
                                                                 institutions in the U.S.
                                                                 (Column A).
                                                                Note: Items 2.a and 2.b
                                                                 (Column A), of Schedule
                                                                 RC-A will be combined
                                                                 into one data item (new
                                                                 item 2).
RC-A..........................  3.a...........................  Balances due from foreign   RCFD0073.
                                                                 branches of other U.S.
                                                                 banks (Column A).
RC-A..........................  3.b...........................  Balances due from other     RCFD0074.
                                                                 banks in foreign
                                                                 countries and foreign
                                                                 central banks (Column A).
                                                                Note: Items 3.a and 3.b
                                                                 (Column A), of Schedule
                                                                 RC-A will be combined
                                                                 into one data item (new
                                                                 item 3).
RC-F..........................  3.a...........................  Interest-only strips        RCFDA519.
                                                                 receivable (not in the
                                                                 form of a security) on
                                                                 mortgage loans.
RC-F..........................  3.b...........................  Interest-only strips        RCFDA520.
                                                                 receivable (not in the
                                                                 form of a security) on
                                                                 other financial assets.
                                                                Note: Items 3.a and 3.b of
                                                                 Schedule RC-F will be
                                                                 combined into one data
                                                                 item (new item 3).
RC-F..........................  6.d...........................  Retained interests in       RCFDC436.
                                                                 accrued interest
                                                                 receivable related to
                                                                 securitized credit cards.
RC-N..........................  M5.b.(1)......................  Loans measured at fair      RCFDF664, RCFDF665,
                                                                 value: Fair value           RCFDF666.
                                                                 (Columns A through C).
RC-N..........................  M5.b.(2)......................  Loans measured at fair      RCFDF667, RCFDF668,
                                                                 value: Unpaid principal     RCFDF669.
                                                                 balance (Columns A
                                                                 through C).
RC-P..........................  1.a...........................  Retail originations during  RCONF066.
                                                                 the quarter of 1-4 family
                                                                 residential mortgage
                                                                 loans for sale: Closed-
                                                                 end first liens.
RC-P..........................  1.b...........................  Retail originations during  RCONF067.
                                                                 the quarter of 1-4 family
                                                                 residential mortgage
                                                                 loans for sale: Closed-
                                                                 end junior liens.
RC-P..........................  1.c.(1).......................  Retail originations during  RCONF670.
                                                                 the quarter of 1-4 family
                                                                 residential mortgage
                                                                 loans for sale: Open-end
                                                                 loans extended under
                                                                 lines of credit: Total
                                                                 commitment under the
                                                                 lines of credit.
                                                                Note: Items 1.a, 1.b, and
                                                                 1.c.(1) of Schedule RC-P
                                                                 will be combined into one
                                                                 data item (new item 1).
RC-P..........................  1.c.(2).......................  Retail originations during  RCONF671.
                                                                 the quarter of 1-4 family
                                                                 residential mortgage
                                                                 loans for sale: Open-end
                                                                 loans extended under
                                                                 lines of credit:
                                                                 Principal amount funded
                                                                 under the lines of credit.
RC-P..........................  2.a...........................  Wholesale originations and  RCONF068.
                                                                 purchases during the
                                                                 quarter of 1-4 family
                                                                 residential mortgage
                                                                 loans for sale: Closed-
                                                                 end first liens.
RC-P..........................  2.b...........................  Wholesale originations and  RCONF069.
                                                                 purchases during the
                                                                 quarter of 1-4 family
                                                                 residential mortgage
                                                                 loans for sale: Closed-
                                                                 end junior liens.
RC-P..........................  2.c.(1).......................  Wholesale originations and  RCONF672.
                                                                 purchases during the
                                                                 quarter of 1-4 family
                                                                 residential mortgage
                                                                 loans for sale: Open-end
                                                                 loans extended under
                                                                 lines of credit: Total
                                                                 commitment under the
                                                                 lines of credit.
                                                                Note: Items 2.a, 2.b, and
                                                                 2.c.(1) of Schedule RC-P
                                                                 will be combined into one
                                                                 data item (new item 2).

[[Page 15696]]

 
RC-P..........................  2.c.(2).......................  Wholesale originations and  RCONF673.
                                                                 purchases during the
                                                                 quarter of 1-4 family
                                                                 residential mortgage
                                                                 loans for sale: Open-end
                                                                 loans extended under
                                                                 lines of credit:
                                                                 Principal amount funded
                                                                 under the lines of credit.
RC-P..........................  3.a...........................  1-4 family residential      RCONF070.
                                                                 mortgage loans sold
                                                                 during the quarter:
                                                                 Closed-end first liens.
RC-P..........................  3.b...........................  1-4 family residential      RCONF071.
                                                                 mortgage loans sold
                                                                 during the quarter:
                                                                 Closed-end junior liens.
RC-P..........................  3.c.(1).......................  1-4 family residential      RCONF674.
                                                                 mortgage loans sold
                                                                 during the quarter: Total
                                                                 commitment under the
                                                                 lines of credit.
                                                                Note: Items 3.a, 3.b, and
                                                                 3.c.(1) of Schedule RC-P
                                                                 will be combined into one
                                                                 data item (new item 3).
RC-P..........................  3.c.(2).......................  1-4 family residential      RCONF675.
                                                                 mortgage loans sold
                                                                 during the quarter:
                                                                 Principal amount funded
                                                                 under the lines of credit.
RC-P..........................  4.a...........................  1-4 family residential      RCONF072.
                                                                 mortgage loans held for
                                                                 sale or trading at
                                                                 quarter-end: Closed-end
                                                                 first liens.
RC-P..........................  4.b...........................  1-4 family residential      RCONF073.
                                                                 mortgage loans held for
                                                                 sale or trading at
                                                                 quarter-end: Closed-end
                                                                 junior liens.
RC-P..........................  4.c.(1).......................  1-4 family residential      RCONF676.
                                                                 mortgage loans held for
                                                                 sale or trading at
                                                                 quarter-end: Total
                                                                 commitment under the
                                                                 lines of credit.
                                                                Note: Items 4.a, 4.b, and
                                                                 4.c.(1) of Schedule RC-P
                                                                 will be combined into one
                                                                 data item (new item 4).
RC-P..........................  4.c.(2).......................  1-4 family residential      RCONF677.
                                                                 mortgage loans held for
                                                                 sale or trading at
                                                                 quarter-end: Principal
                                                                 amount funded under the
                                                                 lines of credit.
RC-P..........................  5.a...........................  Noninterest income for the  RIADF184.
                                                                 quarter from the sale,
                                                                 securitization, and
                                                                 servicing of 1-4 family
                                                                 residential mortgage
                                                                 loans: Closed-end 1-4
                                                                 family residential
                                                                 mortgage loans.
RC-P..........................  5.b...........................  Noninterest income for the  RIADF560.
                                                                 quarter from the sale,
                                                                 securitization, and
                                                                 servicing of 1-4 family
                                                                 residential mortgage
                                                                 loans: Open-end 1-4
                                                                 family residential
                                                                 mortgage loans extended
                                                                 under lines of credit.
                                                                Note: Items 5.a and 5.b of
                                                                 Schedule RC-P will be
                                                                 combined into one data
                                                                 item (new item 5).
RC-P..........................  6.a...........................  Repurchases and             RCONF678.
                                                                 indemnifications of 1-4
                                                                 family residential
                                                                 mortgage loans during the
                                                                 quarter: Closed-end first
                                                                 liens.
RC-P..........................  6.b...........................  Repurchases and             RCONF679.
                                                                 indemnifications of 1-4
                                                                 family residential
                                                                 mortgage loans during the
                                                                 quarter: Closed-end
                                                                 junior liens.
RC-P..........................  6.c.(1).......................  Repurchases and             RCONF680.
                                                                 indemnifications of 1-4
                                                                 family residential
                                                                 mortgage loans during the
                                                                 quarter: Total commitment
                                                                 under the lines of credit.
                                                                Note: Items 6.a, 6.b, and
                                                                 6.c.(1) of Schedule RC-P
                                                                 will be combined into one
                                                                 data item (new item 6).
RC-P..........................  6.c.(2).......................  Repurchases and             RCONF681.
                                                                 indemnifications of 1-4
                                                                 family residential
                                                                 mortgage loans during the
                                                                 quarter: Principal amount
                                                                 funded under the lines of
                                                                 credit.
RC-Q..........................  M3.a..........................  Loans measured at fair      RCFDF608.
                                                                 value: Loans secured by
                                                                 real estate (Column A).
RC-Q..........................  M3.a.(1)......................  Loans measured at fair      RCONF578.
                                                                 value: Construction, land
                                                                 development, and other
                                                                 land loans (Column B).
RC-Q..........................  M3.a.(2)......................  Loans measured at fair      RCONF579.
                                                                 value: Secured by
                                                                 farmland (Column B).
RC-Q..........................  M3.a.(4)......................  Loans measured at fair      RCONF583.
                                                                 value: Secured by
                                                                 multifamily (5 or more)
                                                                 residential properties
                                                                 (Column B).
RC-Q..........................  M3.a.(5)......................  Loans measured at fair      RCONF584.
                                                                 value: Secured by nonfarm
                                                                 nonresidential properties
                                                                 (Column B).
                                                                Note: Items M3.a.(1),
                                                                 M3.a.(2), M3.a.(4), and
                                                                 M3.a.(5), Column B, of
                                                                 Schedule RC-Q will be
                                                                 combined into one data
                                                                 item for the consolidated
                                                                 bank (new item M3.a.(2),
                                                                 Column A).
RC-Q..........................  M3.a.(3)(a)...................  Loans measured at fair      RCONF580.
                                                                 value: Revolving, open-
                                                                 end loans secured by 1-4
                                                                 family residential
                                                                 properties and extended
                                                                 under lines of credit
                                                                 (Column B).
RC-Q..........................  M3.a.(3)(b)(1)................  Loans measured at fair      RCONF581.
                                                                 value: Closed-end loans
                                                                 secured by 1-4 family
                                                                 residential properties:
                                                                 Secured by first liens
                                                                 (Column B).
RC-Q..........................  M3.a.(3)(b)(2)................  Loans measured at fair      RCONF582.
                                                                 value: Closed-end loans
                                                                 secured by 1-4 family
                                                                 residential properties:
                                                                 Secured by junior liens
                                                                 (Column B).
                                                                Note: Items M3.a.(3)(a),
                                                                 M3.a.(3)(b)(1), and
                                                                 M3.a.(3)(b)(2), Column B,
                                                                 of Schedule RC-Q will be
                                                                 combined into one data
                                                                 item for the consolidated
                                                                 bank (new item M3.a.(1),
                                                                 Column A).
RC-Q..........................  M3.b..........................  Loans measured at fair      RCONF585.
                                                                 value: Commercial and
                                                                 industrial loans (Column
                                                                 B).
RC-Q..........................  M3.c.(1)......................  Loans measured at fair      RCFDF586, RCONF586.
                                                                 value: Credit cards
                                                                 (Columns A and B).
RC-Q..........................  M3.c.(2)......................  Loans measured at fair      RCFDF587, RCONF587.
                                                                 value: Other revolving
                                                                 credit plans (Columns A
                                                                 and B).

[[Page 15697]]

 
RC-Q..........................  M3.c.(3)......................  Loans measured at fair      RCFDK196, RCONK196.
                                                                 value: Automobile loans
                                                                 (Columns A and B).
RC-Q..........................  M3.c.(4)......................  Loans measured at fair      RCFDK208, RCONK208.
                                                                 value: Other consumer
                                                                 loans (Columns A and B).
                                                                Note: Items M3.c.(1),
                                                                 M3.c.(2), M3.c.(3), and
                                                                 M3.c.(4), Column A, of
                                                                 Schedule RC-Q will be
                                                                 combined into one data
                                                                 item for the consolidated
                                                                 bank (new item M3.c,
                                                                 Column A).
RC-Q..........................  M3.d..........................  Loans measured at fair      RCONF589.
                                                                 value: Other loans
                                                                 (Column B).
RC-Q..........................  M4.a..........................  Unpaid principal balance    RCFDF609.
                                                                 of loans measured at fair
                                                                 value: Loans secured by
                                                                 real estate (Column A).
RC-Q..........................  M4.a.(1)......................  Unpaid principal balance    RCONF590.
                                                                 of loans measured at fair
                                                                 value: Construction, land
                                                                 development, and other
                                                                 land loans (Column B).
RC-Q..........................  M4.a.(2)......................  Unpaid principal balance    RCONF591.
                                                                 of loans measured at fair
                                                                 value: Secured by
                                                                 farmland (Column B).
RC-Q..........................  M4.a.(4)......................  Unpaid principal balance    RCONF595.
                                                                 of loans measured at fair
                                                                 value: Secured by
                                                                 multifamily (5 or more)
                                                                 residential properties
                                                                 (Column B).
RC-Q..........................  M4.a.(5)......................  Unpaid principal balance    RCONF596.
                                                                 of loans measured at fair
                                                                 value: Secured by nonfarm
                                                                 nonresidential properties
                                                                 (Column B).
                                                                Note: Items M4.a.(1),
                                                                 M4.a.(2), M4.a.(4), and
                                                                 M4.a.(5), Column B, of
                                                                 Schedule RC-Q will be
                                                                 combined into one data
                                                                 item for the consolidated
                                                                 bank (new item M4.a.(2),
                                                                 Column A).
RC-Q..........................  M4.a.(3)(a)...................  Unpaid principal balance    RCONF592.
                                                                 of loans measured at fair
                                                                 value: Revolving, open-
                                                                 end loans secured by 1-4
                                                                 family residential
                                                                 properties and extended
                                                                 under lines of credit
                                                                 (Column B).
RC-Q..........................  M4.a.(3)(b)(1)................  Unpaid principal balance    RCONF593.
                                                                 of loans measured at fair
                                                                 value: Closed-end loans
                                                                 secured by 1-4 family
                                                                 residential properties:
                                                                 Secured by first liens
                                                                 (Column B).
RC-Q..........................  M4.a.(3)(b)(2)................  Unpaid principal balance    RCONF594.
                                                                 of loans measured at fair
                                                                 value: Closed-end loans
                                                                 secured by 1-4 family
                                                                 residential properties:
                                                                 Secured by junior liens
                                                                 (Column B).
                                                                Note: Items M4.a.(3)(a),
                                                                 M4.a.(3)(b)(1), and
                                                                 M4.a.(3)(b)(2), Column B,
                                                                 of Schedule RC-Q will be
                                                                 combined into one data
                                                                 item for the consolidated
                                                                 bank (new item M4.a.(1),
                                                                 Column A).
RC-Q..........................  M4.b..........................  Unpaid principal balance    RCONF597.
                                                                 of loans measured at fair
                                                                 value: Commercial and
                                                                 industrial loans (Column
                                                                 B).
RC-Q..........................  M4.c.(1)......................  Unpaid principal balance    RCFDF598, RCONF598.
                                                                 of loans measured at fair
                                                                 value: Credit cards
                                                                 (Columns A and B).
RC-Q..........................  M4.c.(2)......................  Unpaid principal balance    RCFDF599, RCONF599.
                                                                 of loans measured at fair
                                                                 value: Other revolving
                                                                 credit plans (Columns A
                                                                 and B).
RC-Q..........................  M4.c.(3)......................  Unpaid principal balance    RCFDK195, RCONK195.
                                                                 of loans measured at fair
                                                                 value: Automobile loans
                                                                 (Columns A and B).
RC-Q..........................  M4.c.(4)......................  Unpaid principal balance    RCFDK209, RCONK209.
                                                                 of loans measured at fair
                                                                 value: Other consumer
                                                                 loans (Columns A and B).
                                                                Note: Items M4.c.(1),
                                                                 M4.c.(2), M4.c.(3) and
                                                                 M4.c.(4), Column A, of
                                                                 Schedule RC-Q will be
                                                                 combined into one data
                                                                 item for the consolidated
                                                                 bank (new item M4.c,
                                                                 Column A).
RC-Q..........................  M4.d..........................  Unpaid principal balance    RCONF601.
                                                                 of loans measured at fair
                                                                 value: Other loans
                                                                 (Column B).
RC-S..........................  2.a...........................  Maximum amount of credit    RCFDB712, RCFDB713,
                                                                 exposure arising from       RCFDB714, RCFDB715,
                                                                 recourse or other seller-   RCFDB716, RCFDB717,
                                                                 provided credit             RCFDB718.
                                                                 enhancements provided to
                                                                 structures reported in
                                                                 item 1 in the form of:
                                                                 Credit-enhancing interest-
                                                                 only strips (Columns A
                                                                 through G).
RC-S..........................  2.b...........................  Maximum amount of credit    RCFDC393, RCFDC394,
                                                                 exposure arising from       RCFDC395, RCFDC396,
                                                                 recourse or other seller-   RCFDC397, RCFDC398,
                                                                 provided credit             RCFDC399.
                                                                 enhancements provided to
                                                                 structures reported in
                                                                 item 1 in the form of:
                                                                 Subordinated securities
                                                                 and other residual
                                                                 interests (Columns A
                                                                 through G).
RC-S..........................  2.c...........................  Maximum amount of credit    RCFDC400, RCFDC401,
                                                                 exposure arising from       RCFDC402, RCFDC403,
                                                                 recourse or other seller-   RCFDC404, RCFDC405,
                                                                 provided credit             RCFDC406.
                                                                 enhancements provided to
                                                                 structures reported in
                                                                 item 1 in the form of:
                                                                 Standby letters of credit
                                                                 and other enhancements
                                                                 (Columns A through G).
                                                                Note: Items 2.a, 2.b, and
                                                                 2.c, Columns A through G,
                                                                 of Schedule RC-S will be
                                                                 combined into one data
                                                                 item (new item 2) for
                                                                 Columns A through G.
RC-S..........................  6.a...........................  Amount of ownership (or     RCFDB761, RCFDB762,
                                                                 seller's) interests         RCFDB763.
                                                                 carried as: Securities
                                                                 (Columns B, C and F).
RC-S..........................  6.b...........................  Amount of ownership (or     RCFDB500, RCFDB501,
                                                                 seller's) interests         RCFDB502.
                                                                 carried as: Loans
                                                                 (Columns B, C and F).
                                                                Note: Items 6.a and 6.b,
                                                                 Columns B, C, and F, of
                                                                 Schedule RC-S will be
                                                                 combined into one data
                                                                 item (new item 6).
RC-S..........................  7.a...........................  Past due loan amounts       RCFDB764, RCFDB765,
                                                                 included in interests       RCFDB766.
                                                                 reported in item 6.a: 30-
                                                                 89 days past due (Columns
                                                                 B, C, and F).
RC-S..........................  7.b...........................  Past due loan amounts       RCFDB767, RCFDB768,
                                                                 included in interests       RCFDB769.
                                                                 reported in item 6.a: 90
                                                                 days or more past due
                                                                 (Columns B, C, and F).

[[Page 15698]]

 
RC-S..........................  8.a...........................  Charge-offs and recoveries  RIADB770, RIADB771,
                                                                 on loan amounts included    RIADB772.
                                                                 in interests reported in
                                                                 item 6.a: 30-89 days past
                                                                 due (Columns B, C, and F).
RC-S..........................  8.b...........................  Charge-offs and recoveries  RIADB773, RIADB774,
                                                                 on loan amounts included    RIADB775.
                                                                 in interests reported in
                                                                 item 6.a: 90 days or more
                                                                 past due (Columns B, C,
                                                                 and F).
RC-S..........................  9.............................  Maximum amount of credit    RCFDB777, RCFDB778.
                                                                 exposure arising from
                                                                 credit enhancements
                                                                 provided by the reporting
                                                                 bank to other
                                                                 institutions'
                                                                 securitization structures
                                                                 in the form of standby
                                                                 letters of credit,
                                                                 purchased subordinated
                                                                 securities, and other
                                                                 enhancements (Columns B
                                                                 and C).
                                                                Note: Item 9, Columns B
                                                                 and C, of Schedule RC-S
                                                                 will be included in item
                                                                 9, Column G.
RC-S..........................  10............................  Reporting bank's unused     RCFDB784, RCFDB785.
                                                                 commitments to provide
                                                                 liquidity to other
                                                                 institutions'
                                                                 securitization structures
                                                                 (Columns B and C).
                                                                Note: Item 10, Columns B
                                                                 and C, of Schedule RC-S
                                                                 will be included in item
                                                                 10, Column G.
RC-S..........................  11............................  Assets sold with recourse   RCFDB791, RCFDB792,
                                                                 or other seller-provided    RCFDB793, RCFDB794,
                                                                 credit enhancements and     RCFDB795.
                                                                 not securitized by the
                                                                 reporting bank (Columns B
                                                                 through F).
                                                                Note: Item 11, Columns B
                                                                 through F, of Schedule RC-
                                                                 S will be included in
                                                                 item 11, Column G.
RC-S..........................  12............................  Maximum amount of credit    RCFDB798, RCFDB799,
                                                                 exposure arising from       RCFDB800, RCFDB801,
                                                                 recourse or other seller-   RCFDB802.
                                                                 provided credit
                                                                 enhancements provided to
                                                                 assets reported in item
                                                                 11 (Columns B through F).
                                                                Note: Item 12, Columns B
                                                                 through F, of Schedule RC-
                                                                 S will be included in
                                                                 item 12, Column G.
RC-S..........................  M1.a..........................  Small business obligations  RCFDA249.
                                                                 transferred with recourse
                                                                 under Section 208 of the
                                                                 Riegle Community
                                                                 Development and
                                                                 Regulatory Improvement
                                                                 Act of 1994: Outstanding
                                                                 principal balance.
                                                                Note: Item M1.a of
                                                                 Schedule RC-S will be
                                                                 included in item 1 or
                                                                 item 11, Column F, as
                                                                 appropriate.
RC-S..........................  M1.b..........................  Small business obligations  RCFDA250.
                                                                 transferred with recourse
                                                                 under Section 208 of the
                                                                 Riegle Community
                                                                 Development and
                                                                 Regulatory Improvement
                                                                 Act of 1994: Amount of
                                                                 retained recourse on
                                                                 these obligations as of
                                                                 the report date.
                                                                Note: Item M1.b of
                                                                 Schedule RC-S will be
                                                                 included in item 2 or
                                                                 item 12, Column F, as
                                                                 appropriate.
RC-V..........................  All data items reported for     ABCP Conduits (Column B)..  RCFDJ982, RCFDJ985,
                                 ``ABCP Conduits'' (Column B).  Note: Data items currently   RCFDJ988, RCFDJ991,
                                                                 reported for ``ABCP         RCFDJ994, RCFDJ997,
                                                                 Conduits'' (Column B)       RCFDK001, RCFDK004,
                                                                 will be included in the     RCFDK007, RCFDK010,
                                                                 ``Other VIEs'' column       RCFDK013, RCFDK016,
                                                                 (Column C, to be            RCFDK019, RCFDK022,
                                                                 relabeled as Column B) of   RCFDK025, RCFDK028,
                                                                 Schedule RC-V by line       RCFDK031, RCFDK034.
                                                                 item, as reflected below.
RC-V..........................  1.b...........................  Assets of consolidated      RCFDJ984, RCFDJ986.
                                                                 variable interest
                                                                 entities (VIEs) that can
                                                                 be used only to settle
                                                                 obligations of the
                                                                 consolidated VIEs: Held-
                                                                 to-maturity securities
                                                                 (Columns A and C).
RC-V..........................  1.c...........................  Assets of consolidated      RCFDJ987, RCFDJ989.
                                                                 variable interest
                                                                 entities (VIEs) that can
                                                                 be used only to settle
                                                                 obligations of the
                                                                 consolidated VIEs:
                                                                 Available-for-sale
                                                                 securities (Columns A and
                                                                 C).
                                                                Note: Items 1.b and 1.c,
                                                                 Columns A and C, of
                                                                 Schedule RC-V will be
                                                                 combined into one data
                                                                 item (new item 1.b) for
                                                                 Columns A and C.
RC-V..........................  1.d...........................  Assets of consolidated      RCFDJ990, RCFDJ992.
                                                                 variable interest
                                                                 entities (VIEs) that can
                                                                 be used only to settle
                                                                 obligations of the
                                                                 consolidated VIEs:
                                                                 Securities purchased
                                                                 under agreements to
                                                                 resell (Columns A and C).
                                                                Note: Item 1.d, Columns A
                                                                 and C, of Schedule RC-V
                                                                 will be included in item
                                                                 1.k, Other assets
                                                                 (renumbered as item 1.b),
                                                                 for Columns A and C (the
                                                                 latter to be relabeled as
                                                                 Column B).
RC-V..........................  1.e...........................  Assets of consolidated      RCFDJ993, RCFDJ995.
                                                                 variable interest
                                                                 entities (VIEs) that can
                                                                 be used only to settle
                                                                 obligations of the
                                                                 consolidated VIEs: Loans
                                                                 and leases held for sale
                                                                 (Column A and C).
RC-V..........................  1.f...........................  Assets of consolidated      RCFDJ996, RCFDJ998.
                                                                 variable interest
                                                                 entities (VIEs) that can
                                                                 be used only to settle
                                                                 obligations of the
                                                                 consolidated VIEs: Loans
                                                                 and leases held for
                                                                 investment (Column A and
                                                                 C).

[[Page 15699]]

 
RC-V..........................  1.g...........................  Assets of consolidated      RCFDJ999, RCFDK002.
                                                                 variable interest
                                                                 entities (VIEs) that can
                                                                 be used only to settle
                                                                 obligations of the
                                                                 consolidated VIEs: Less:
                                                                 Allowance for loan and
                                                                 lease losses (Columns A
                                                                 and C).
                                                                Note: Items 1.e, 1.f, and
                                                                 1.g, Columns A and C, of
                                                                 Schedule RC-V will be
                                                                 combined into one data
                                                                 item (new item 1.c) for
                                                                 Columns A and C (the
                                                                 latter to be relabeled as
                                                                 Column B).
RC-V..........................  1.h...........................  Assets of consolidated      RCFDK003, RCFDK005.
                                                                 variable interest
                                                                 entities (VIEs) that can
                                                                 be used only to settle
                                                                 obligations of the
                                                                 consolidated VIEs:
                                                                 Trading assets (other
                                                                 than derivatives)
                                                                 (Columns A and C).
                                                                Note: Item 1.h, Columns A
                                                                 and C, of Schedule RC-V
                                                                 will be included in item
                                                                 1.k (renumbered as item
                                                                 1.e), Other assets, for
                                                                 Columns A and C (the
                                                                 latter to be relabeled as
                                                                 Column B).
RC-V..........................  1.i...........................  Assets of consolidated      RCFDK006, RCFDK008.
                                                                 variable interest
                                                                 entities (VIEs) that can
                                                                 be used only to settle
                                                                 obligations of the
                                                                 consolidated VIEs:
                                                                 Derivative trading assets
                                                                 (Columns A and C).
                                                                Note: Item 1.i, Columns A
                                                                 and C, of Schedule RC-V
                                                                 will be included in item
                                                                 1.k, Other assets
                                                                 (renumbered as item 1.e),
                                                                 for Columns A and C (the
                                                                 latter to be relabeled as
                                                                 Column B).
RC-V..........................  2.a...........................  Liabilities of              RCFDK015, RCFDK017.
                                                                 consolidated VIEs for
                                                                 which creditors do not
                                                                 have recourse to the
                                                                 general credit of the
                                                                 reporting bank:
                                                                 Securities sold under
                                                                 agreements to repurchase
                                                                 (Columns A and C).
                                                                Note: Item 2.a, Columns A
                                                                 and C, of Schedule RC-V
                                                                 will be included in item
                                                                 2.e, Other liabilities
                                                                 (renumbered as item 2.b),
                                                                 for Columns A and C (the
                                                                 latter to be relabeled as
                                                                 Column B).
RC-V..........................  2.b...........................  Liabilities of              RCFDK018, RCFDK020.
                                                                 consolidated VIEs for
                                                                 which creditors do not
                                                                 have recourse to the
                                                                 general credit of the
                                                                 reporting bank:
                                                                 Derivative trading
                                                                 liabilities (Columns A
                                                                 and C).
                                                                Note: Item 2.b, Columns A
                                                                 and C, of Schedule RC-V
                                                                 will be included in item
                                                                 2.e, Other liabilities
                                                                 (renumbered as item 2.b),
                                                                 for Columns A and C (the
                                                                 latter to be relabeled as
                                                                 Column B).
RC-V..........................  2.c...........................  Liabilities of              RCFDK021, RCFDK023.
                                                                 consolidated VIEs for
                                                                 which creditors do not
                                                                 have recourse to the
                                                                 general credit of the
                                                                 reporting bank:
                                                                 Commercial paper (Columns
                                                                 A and C).
                                                                Note: Item 2.c, Columns A
                                                                 and C, of Schedule RC-V
                                                                 will be included in item
                                                                 2.d, Other borrowed money
                                                                 (renumbered as item 2.a),
                                                                 for Columns A and C (the
                                                                 latter to be relabeled as
                                                                 Column B).
----------------------------------------------------------------------------------------------------------------

Other Impacts to Data Items

----------------------------------------------------------------------------------------------------------------
           Schedule                          Item                        Item name                MDRM No.
----------------------------------------------------------------------------------------------------------------
RC-A..........................  2 (New).......................  Balances due from           RCFD0082.
                                                                 depository institutions
                                                                 in the U.S. (Column A).
                                                                Note: Items 2.a. and 2.b
                                                                 (Column A), of Schedule
                                                                 RC-A will be combined
                                                                 into this data item.
RC-A..........................  3 (New).......................  Balances due from banks in  RCFD0070.
                                                                 foreign countries and
                                                                 foreign central banks
                                                                 (Column A).
                                                                Note: Items 3.a. and 3.b
                                                                 (Column A), of Schedule
                                                                 RC-A will be combined
                                                                 into this data item.
RC-F..........................  3 (New).......................  Interest-only strips        To be determined
                                                                 receivable (not in the      (TBD).
                                                                 form of a security).
                                                                Note: Items 3.a and 3.b of
                                                                 Schedule RC-F will be
                                                                 combined into this data
                                                                 item.
RC-H..........................  22 (New)......................  Total amount of fair value  TBD.
                                                                 option loans held for
                                                                 investment and held for
                                                                 sale.
                                                                Note: The proposed
                                                                 threshold change
                                                                 applicable to Schedule RC-
                                                                 Q applies to this item.
RC-P..........................  1 (New).......................  Retail originations during  TBD.
                                                                 the quarter of 1-4 family
                                                                 residential mortgage
                                                                 loans for sale.
                                                                Note: Items 1.a, 1.b, and
                                                                 1.c.(1) of Schedule RC-P
                                                                 will be combined into
                                                                 this data item.
RC-P..........................  2 (New).......................  Wholesale originations and  TBD.
                                                                 purchases during the
                                                                 quarter of 1-4 family
                                                                 residential mortgage loan
                                                                 for sale.
                                                                Note: Items 2.a, 2.b, and
                                                                 2.c.(1) of Schedule RC-P
                                                                 will be combined into
                                                                 this data item.
RC-P..........................  3 (New).......................  1-4 family residential      TBD.
                                                                 mortgage loans sold
                                                                 during the quarter.
                                                                Note: Items 3.a, 3.b, and
                                                                 3.c.(1) of Schedule RC-P
                                                                 will be combined into
                                                                 this data item.
RC-P..........................  4 (New).......................  1-4 family residential      TBD.
                                                                 mortgage loans held for
                                                                 sale or trading at
                                                                 quarter-end.
                                                                Note: Items 4.a, 4.b, and
                                                                 4.c.(1) of Schedule RC-P
                                                                 will be combined into
                                                                 this data item.

[[Page 15700]]

 
RC-P..........................  5 (New).......................  Noninterest income for the  TBD.
                                                                 quarter from the sale,
                                                                 securitization, and
                                                                 servicing of 1-4 family
                                                                 residential mortgage
                                                                 loans.
                                                                Note: Items 5.a and 5.b of
                                                                 Schedule RC-P will be
                                                                 combined into this data
                                                                 item.
RC-P..........................  6 (New).......................  Repurchases and             TBD.
                                                                 indemnifications of 1-4
                                                                 family residential
                                                                 mortgage loans during the
                                                                 quarter.
                                                                Note: Items 6.a, 6.b, and
                                                                 6.c.(1) of Schedule RC-P
                                                                 will be combined into
                                                                 this data item.
RC-Q..........................  M3.a.(1) (New)................  Loans measured at fair      TBD.
                                                                 value: Secured by 1-4
                                                                 family residential
                                                                 properties (Column A).
                                                                Note: Items M3.a.(3)(a),
                                                                 M3.a.(3)(b)(1), and
                                                                 M3.a.(3)(b)(2), Column B,
                                                                 of Schedule RC-Q will be
                                                                 combined into this data
                                                                 item for the consolidated
                                                                 bank.
RC-Q..........................  M3.a.(2) (New)................  Loans measured at fair      TBD.
                                                                 value: All other loans
                                                                 secured by real estate
                                                                 (Column A).
                                                                Note: Items M3.a.(1),
                                                                 M3.a.(2), M3.a.(4), and
                                                                 M3.a.(5), Column B, of
                                                                 Schedule RC-Q will be
                                                                 combined into this data
                                                                 item for the consolidated
                                                                 bank.
RC-Q..........................  M3.c (New)....................  Loans measured at fair      TBD.
                                                                 value: Loans to
                                                                 individuals for
                                                                 household, family, and
                                                                 other personal
                                                                 expenditures (Column A).
                                                                Note: Items M3.c.(1),
                                                                 M3.c.(2), M3.c.(3), and
                                                                 M3.c.(4), Column A, of
                                                                 Schedule RC-Q will be
                                                                 combined into this data
                                                                 item.
RC-Q..........................  M4.a.(1) (New)................  Unpaid principal balance    TBD.
                                                                 of loans measured at fair
                                                                 value: Secured by 1-4
                                                                 family residential
                                                                 properties (Column A).
                                                                Note: Items M4.a.(3)(a),
                                                                 M4.a.(3)(b)(1), and
                                                                 M4.a.(3)(b)(2), Column B,
                                                                 of Schedule RC-Q will be
                                                                 combined into this data
                                                                 item for the consolidated
                                                                 bank.
RC-Q..........................  M4.a.(2) (New)................  Unpaid principal balance    TBD.
                                                                 of loans measured at fair
                                                                 value: All other loans
                                                                 secured by real estate
                                                                 (Column A).
                                                                Note: Items M4.a.(1),
                                                                 M4.a.(2), M4.a.(4), and
                                                                 M4.a.(5), Column B, of
                                                                 Schedule RC-Q will be
                                                                 combined into this data
                                                                 item for the consolidated
                                                                 bank.
RC-Q..........................  M4.c (New)....................  Unpaid principal balance    TBD.
                                                                 of loans measured at fair
                                                                 value: Loans to
                                                                 individuals for
                                                                 household, family, and
                                                                 other personal
                                                                 expenditures (Column A).
                                                                Note: Items M4.c.(1),
                                                                 M4.c.(2), M4.c.(3), and
                                                                 M4.c.(4), Column A, of
                                                                 Schedule RC-Q will be
                                                                 combined into this data
                                                                 item.
RC-S..........................  2 (New).......................  Maximum amount of credit    TBD (7 MDRM
                                                                 exposure arising from       Numbers).
                                                                 recourse or other seller-
                                                                 provided credit
                                                                 enhancements provided to
                                                                 structures reported in
                                                                 item 1 (Columns A through
                                                                 G).
                                                                Note: Items 2.a, 2.b, and
                                                                 2.c, Columns A through G,
                                                                 of Schedule RC-S will be
                                                                 combined into this data
                                                                 item.
RC-S..........................  6 (New).......................  Total amount of ownership   TBD (3 MDRM
                                                                 (or seller's) interest      Numbers).
                                                                 carried as securities or
                                                                 loans (Columns B, C, and
                                                                 F).
                                                                Note: Items 6.a and 6.b,
                                                                 Columns B, C, and F, of
                                                                 Schedule RC-S will be
                                                                 combined into this data
                                                                 item.
RC-V..........................  1.b (New).....................  Assets of consolidated      TBD (2 MDRM
                                                                 variable interest           Numbers).
                                                                 entities (VIEs) that can
                                                                 be used only to settle
                                                                 obligations of the
                                                                 consolidated VIEs:
                                                                 Securities (Columns A and
                                                                 C).
                                                                Note: Items 1.b and 1.c,
                                                                 Columns A and C, of
                                                                 Schedule RC-V removed
                                                                 above will be combined
                                                                 into this data item for
                                                                 Columns A and C (the
                                                                 latter to be relabeled as
                                                                 Column B).
RC-V..........................  1.c (New).....................  Assets of consolidated      TBD (2 MDRM
                                                                 variable interest           Numbers).
                                                                 entities (VIEs) that can
                                                                 be used only to settle
                                                                 obligations of the
                                                                 consolidated VIEs: Loans
                                                                 and leases held for
                                                                 investment, net of
                                                                 allowance, and held for
                                                                 sale (Columns A and C).
                                                                Note: Items 1.e, 1.f, and
                                                                 1.g, Columns A and C, of
                                                                 Schedule RC-V removed
                                                                 above will be combined
                                                                 into this data item for
                                                                 Columns A and C (the
                                                                 latter to be relabeled as
                                                                 Column B).
RC-V..........................  5 (New).......................  Total assets of asset-      TBD.
                                                                 backed commercial paper
                                                                 (ABCP) conduit VIEs.
RC-V..........................  6 (New).......................  Total liabilities of ABCP   TBD.
                                                                 conduit VIEs.
----------------------------------------------------------------------------------------------------------------

Data Items With a New or Increased Reporting Threshold

    Schedule RC-P is to be completed by institutions where any of 
the following residential mortgage banking activities (in domestic 
offices) exceeds $10 million for two consecutive quarters:
     1-4 family residential mortgage loan originations and 
purchases for resale from all sources during a calendar quarter; or
     1-4 family residential mortgage loan sales during a 
calendar quarter; or
     1-4 family residential mortgage loans held for sale or 
trading at calendar quarter-end.
    Schedule RC-Q is to be completed by banks that: (1) Have elected 
to report financial instruments or servicing assets and liabilities 
at fair value under a fair value option with changes in fair value 
recognized in earnings, or (2) are required to complete Schedule RC-
D, Trading Assets and Liabilities.

[[Page 15701]]

    Schedule RC-T: Increase the threshold for the exemption from 
reporting Schedule RC-T, data items 14 through 26, from institutions 
with fiduciary assets of $100 million or less to institutions with 
fiduciary assets of $250 million or less (that do not meet the 
fiduciary income test for quarterly reporting).

----------------------------------------------------------------------------------------------------------------
           Schedule                          Item                        Item name                MDRM No.
----------------------------------------------------------------------------------------------------------------
RC-T..........................  14............................  Income from personal trust  RIADB904.
                                                                 and agency accounts.
RC-T..........................  15.a..........................  Income from employee        RIADB905.
                                                                 benefit and retirement-
                                                                 related trust and agency
                                                                 accounts: Employee
                                                                 benefit--defined
                                                                 contribution.
RC-T..........................  15.b..........................  Income from employee        RIADB906.
                                                                 benefit and retirement-
                                                                 related trust and agency
                                                                 accounts: Employee
                                                                 benefit--defined benefit.
RC-T..........................  15.c..........................  Income from employee        RIADB907.
                                                                 benefit and retirement-
                                                                 related trust and agency
                                                                 accounts: Other employee
                                                                 benefit and retirement-
                                                                 related accounts.
RC-T..........................  16............................  Income from corporate       RIADA479.
                                                                 trust and agency accounts.
RC-T..........................  17............................  Income from investment      RIADJ315.
                                                                 management and investment
                                                                 advisory agency accounts.
RC-T..........................  18............................  Income from foundation and  RIADJ316.
                                                                 endowment trust and
                                                                 agency accounts.
RC-T..........................  19............................  Income from other           RIADA480.
                                                                 fiduciary accounts.
RC-T..........................  20............................  Income from custody and     RIADB909.
                                                                 safekeeping accounts.
RC-T..........................  21............................  Other fiduciary and         RIADB910.
                                                                 related services income.
RC-T..........................  22............................  Total gross fiduciary and   RIAD4070.
                                                                 related services income.
RC-T..........................  23............................  Less: Expenses............  RIADC058.
RC-T..........................  24............................  Less: Net losses from       RIADA488.
                                                                 fiduciary and related
                                                                 services.
RC-T..........................  25............................  Plus: Intracompany income   RIADB911.
                                                                 credits for fiduciary and
                                                                 related services.
RC-T..........................  26............................  Net fiduciary and related   RIADA491.
                                                                 services income.
----------------------------------------------------------------------------------------------------------------

    To be completed by banks with collective investment funds and 
common trust funds with a total market value of $1 billion or more 
as of the preceding December 31.

----------------------------------------------------------------------------------------------------------------
           Schedule                          Item                        Item name                MDRM No.
----------------------------------------------------------------------------------------------------------------
RC-T..........................  M3.a..........................  Collective investment       RCFDB931, RCFDB932.
                                                                 funds and common trust
                                                                 funds: Domestic equity
                                                                 (Columns A and B).
RC-T..........................  M3.b..........................  Collective investment       RCFDB933, RCFDB934.
                                                                 funds and common trust
                                                                 funds: International/
                                                                 Global equity (Columns A
                                                                 and B).
RC-T..........................  M3.c..........................  Collective investment       RCFDB935, RCFDB936.
                                                                 funds and common trust
                                                                 funds: Stock/Bond blend
                                                                 (Columns A and B).
RC-T..........................  M3.d..........................  Collective investment       RCFDB937, RCFDB938.
                                                                 funds and common trust
                                                                 funds: Taxable bond
                                                                 (Columns A and B).
RC-T..........................  M3.e..........................  Collective investment       RCFDB939, RCFDB940.
                                                                 funds and common trust
                                                                 funds: Municipal bond
                                                                 (Columns A and B).
RC-T..........................  M3.f..........................  Collective investment       RCFDB941, RCFDB942.
                                                                 funds and common trust
                                                                 funds: Short-term
                                                                 investments/Money market
                                                                 (Columns A and B).
RC-T..........................  M3.g..........................  Collective investment       RCFDB943, RCFDB944.
                                                                 funds and common trust
                                                                 funds: Specialty/Other
                                                                 (Columns A and B).
----------------------------------------------------------------------------------------------------------------

    To be completed by banks with $10 billion or more in total 
assets.

----------------------------------------------------------------------------------------------------------------
           Schedule                          Item                        Item name                MDRM No.
----------------------------------------------------------------------------------------------------------------
RC-S..........................  6 (New).......................  Total amount of ownership   TBD (3 MDRM
                                                                 (or seller's) interest      Numbers).
                                                                 carried as securities or
                                                                 loans (Columns B, C, and
                                                                 F).
RC-S..........................  10............................  Reporting bank's unused     RCFDB783, RCFDB786,
                                                                 commitments to provide      RCFDB787, RCFDB788,
                                                                 liquidity to other          RCFDB789.
                                                                 institutions'
                                                                 securitization structures
                                                                 (Columns A and D through
                                                                 G).
RC-S..........................  M3.a.(1)......................  Asset-backed commercial     RCFDB806.
                                                                 paper conduits: Maximum
                                                                 amount of credit exposure
                                                                 arising from credit
                                                                 enhancements provided to
                                                                 conduit structures in the
                                                                 form of standby letters
                                                                 of credit, subordinated
                                                                 securities, and other
                                                                 enhancements: Conduits
                                                                 sponsored by the bank, a
                                                                 bank affiliate, or the
                                                                 bank's holding company.
RC-S..........................  M3.a.(2)......................  Asset-backed commercial     RCFDB807.
                                                                 paper conduits: Maximum
                                                                 amount of credit exposure
                                                                 arising from credit
                                                                 enhancements provided to
                                                                 conduit structures in the
                                                                 form of standby letters
                                                                 of credit, subordinated
                                                                 securities, and other
                                                                 enhancements: Conduits
                                                                 sponsored by other
                                                                 unrelated institutions.

[[Page 15702]]

 
RC-S..........................  M3.b.(1)......................  Asset-backed commercial     RCFDB808.
                                                                 paper conduits: Unused
                                                                 commitments to provide
                                                                 liquidity to conduit
                                                                 structures: Conduits
                                                                 sponsored by the bank, a
                                                                 bank affiliate, or the
                                                                 bank's holding company.
RC-S..........................  M3.b.(2)......................  Asset-backed commercial     RCFDB809.
                                                                 paper conduits: Unused
                                                                 commitments to provide
                                                                 liquidity to conduit
                                                                 structures: Conduits
                                                                 sponsored by other
                                                                 unrelated institutions.
RC-S..........................  M4............................  Outstanding credit card     RCFDC407.
                                                                 fees and finance charges
                                                                 included in Schedule RC-
                                                                 S, item 1, column C.
----------------------------------------------------------------------------------------------------------------

    To be completed by banks with $100 billion or more in total 
assets.

----------------------------------------------------------------------------------------------------------------
           Schedule                          Item                        Item name                MDRM No.
----------------------------------------------------------------------------------------------------------------
RC-S..........................  3.............................  Reporting bank's unused     RCFDB726, RCFDB727,
                                                                 commitments to provide      RCFDB728, RCFDB729,
                                                                 liquidity to structures     RCFDB730, RCFDB731,
                                                                 reported in item 1          RCFDB732.
                                                                 (Columns A through G).
----------------------------------------------------------------------------------------------------------------


    Dated: April 5, 2018.
Karen Solomon,
Acting Senior Deputy Comptroller and Chief Counsel, Office of the 
Comptroller of the Currency.
    Board of Governors of the Federal Reserve System, April 2, 2018.
Ann Misback,
Secretary of the Board.
    Dated at Washington, DC, on April 2, 2018.

Federal Deposit Insurance Corporation.
Robert E. Feldman,
Executive Secretary.
[FR Doc. 2018-07443 Filed 4-10-18; 8:45 am]
 BILLING CODE 4810-33-P; 6210-01-P; 6714-01-P