FR 2644 Field Information

Item 1. Cash and balances due from depository institutions.

Call Report Comparison:

For All FFIEC 031 Reporters and 041 Reporters with $300 million or more in total assets

RC-A (Cash and Balances Due From Depository Institutions), Column B, Item 5

For FFIEC 041 Reporters with less than $300 million in total assets

RC (Balance Sheet), Items 1.a + 1.b

For FFIEC 002 reporters (U.S. branches and agencies of foreign banks)

A (Cash and Balances Due from Depository Institutions), Column A minus Column B, Item 6

For all reporters, include cash items in process of collection (including unposted debits and currency and coin), balances due from both depository institutions in the U.S. and from banks in foreign countries and foreign central banks, and balances due from Federal Reserve Banks.

Item 2a(1) - U.S. Treasury securities and U.S. Government agency obligations: Mortgage-backed securities

Call Report Comparison:

For FFIEC 031 Reporters

For RC-D Reporters, RC-H, Columns A and B, Items 13.a(1) + 13.b(1) + RC-D, Column B, Items 4.a + 4.b + 4.d
For Non-RC-D Reporters, RC-H, Columns A and B, Items 13.a(1) + 13.b(1)

For FFIEC 041 Reporters

For RC-D Reporters, RC-B, Columns A and D, Items 4.a(1) + 4.a(2) + 4.b(1) + 4.c(1)(a) + 4.c(2)(a) + RC-D, Items 4.a + 4.b + 4.d
For Non-RC-D Reporters, RC-B, Columns A and D, Items 4.a(1) + 4.a(2) + 4.b(1) + 4.c(1)(a) + 4.c(2)(a)

For FFIEC 002 reporters

RAL, Column A minus Column B, Items 1.c(2)(a) + 1.f(2)(a)

For all reporters, include in each component of item 2 all securities of that type that are either held-to-maturity, available-for-sale, or held as trading assets and reported as such on the Call Reports (that is, reported on Call Report Schedule RC-D for FFIEC 031 and 041 filers or on Call Report Schedule RAL for FFIEC 002 filers).

FFIEC 031 and 041 reporters:

If a domestically chartered bank is not a Call Report Schedule RC-D reporter but does hold some securities as trading assets, include those securities in item 5, Trading assets, other than securities and loans included above, rather than in item 2.

Government Agencies Include:

Export Import Bank
Federal Housing Administration (FHA)
Government National Mortgage Association (GNMA)
Maritime Administration
Small Business Administration (SBA)

Government Sponsored Agencies Include:

Federal Agricultural Mortgage Corporation (Farmer MAC)
Federal Farm Credit Banks
Federal Home Loan Banks (FHLB)
Federal Land Banks (FLB)
Federal National Mortgage Association (FNMA)
Resolution Funding Corporation
Student Loan Marketing Association (SLMA)
U.S. Postal Service

Item 2a(2) - U.S. Treasury securities and U.S. Government agency obligations: Other U.S. Treasury and U.S. Government agency obligations

Call Report Comparison:

For FFIEC 031 Reporters

For RC-D Reporters, RC-H, Columns A and B, Items 10 + 11 + RC-D, Column B, Items 1 + 2
For Non-RC-D Reporters, RC-H, Columns A and B, Items 10 + 11

For FFIEC 041 Reporters

For RC-D Reporters, RC-B, Columns A and D, Items 1 + 2.a + 2.b + RC-D, Items 1 + 2
For Non-RC-D Reporters, RC-B, Columns A and D, Items 1 + 2.a + 2.b

For FFIEC 002 reporters

RAL, Column A, Items 1.b(1) + 1.b(2) + Column A minus Column B, item 1.f(1)

FFIEC 031 and 041 reporters:

Includes:

Bills
Certificates of indebtness
Notes
Bonds
Pass-through securities

Government Agencies Include:

Export Import Bank
Federal Housing Administration (FHA)
Government National Mortgage Association (GNMA)
Maritime Administration
Small Business Administration (SBA)

Government Sponsored Agencies Include:

Federal Agricultural Mortgage Corporation (Farmer MAC)
Federal Farm Credit Banks
Federal Home Loan Banks (FHLB)
Federal Land Banks (FLB)
Federal National Mortgage Association (FNMA)
Resolution Funding Corporation
Student Loan Marketing Association (SLMA)
U.S. Postal Service

Item 2b(1) - Other securities: Mortgage-backed securities

Call Report Comparison:

For FFIEC 031 Reporters

For RC-D Reporters, RC-H, Columns A and B, Items 13.a(2) + 13.b(2) + RC-D, Column B, Items 4.c + 4.e
For Non-RC-D Reporters, RC-H, Columns A and B, Items 13.a(2) + 13.b(2)

For FFIEC 041 Reporters

For RC-D Reporters, RC-B, Columns A and D, Items 4.a(3) + 4.b(2) + 4.b(3) + 4.c(1)(b) + 4.c(2)(b) + RC-D, Items 4.c + 4.e
For Non-RC-D Reporters, RC-B, Columns A and D, Items 4.a(3) + 4.b(2) + 4.b(3) + 4.c(1)(b) + 4.c(2)(b)

For FFIEC 002 reporters

RAL, Column A minus Column B, Items 1.c(2)b + 1.f(2)(b)

FFIEC 031 and 041 reporters:

Item 2b(2) - Other securities: All other securities

Call Report Comparison:

For FFIEC 031 Reporters

For RC-D Reporters, RC-H, Columns A and B, Items 12 + 14 + 15 + Column B, Item 16 + RC-D, Column B, Items 3 + 5.a(1) + 5.a(2) + 5.a(3) + 5.b
For Non-RC-D Reporters, RC-H, Columns A and B, Items 12 + 14 + 15 + Column B, Item 16

For FFIEC 041 Reporters

For RC-D Reporters, RC-B, Columns A and D, Items 3 + 5.a + 5.b(1) + 5.b(2) + 5.b(3) + 6.a + 6.b + Column D, Item 7 + RC-D, Items 3 + 5.a(1) + 5.a(2) + 5.a(3) + 5.b
For Non-RC-D Reporters, RC-B, Columns A and D, Items 3 + 5.a + 5.b(1) + 5.b(2) + 5.b(3) + 6.a + 6.b + Column D, Item 7

For FFIEC 002 reporters

RAL, Column A minus Column B, Items 1.c(1) + 1.c(3) + 1.c(4) + 1.f(3) + 1.f(4) excluding non-securities - RAL, Memoranda, Column A minus Column B, Items 5.a(1) + 5.a(2) + 5.a(3)(a) + 5.a(3)(b) + 5.a(4) + 5.a(5) + 5.b + 5.c + 10

For all reporters, include all other securities, including commercial paper, banker's acceptances, securities issued by states and political subdivisions in the U.S., asset-backed securities, other domestic debt securities, foreign debt securities, and investments in mutual funds and other equity securities, whether held-to-maturity, available-for-sale, or held-for-trading. Exclude privately issued mortgaged-backed securities (which are reported in item 2.b(1)). Also exclude other trading assets; thus, derivatives with a positive fair value are included in item 5, Trading assets, and loans held in the trading account are reported in the appropriate loan category, items 4.a through 4.e.

FFIEC 031 and 041 reporters:

Includes:

Securities issued by state and political subdivisions
Other pass-through securities
Other domestic debt
Foreign debt securities
Equity Securities
Trading account assets (except for U.S. Government securities)

Item 3a - Federal funds sold and securities purchased under agreements to resell: With commercial banks in the U.S. (including U.S. branches and agencies of foreign banks)

Call Report Comparison:

For FFIEC 031 Reporters

RC, Part of Item 3.a with commercial banks in the U.S. + RC-H, Part of Item 3 with commercial banks in the U.S.

For FFIEC 041 Reporters

RC, Part of Items 3.a + 3.b with commercial banks in the U.S.

For FFIEC 002 Reporters

RAL, Column A minus Column B, Items 1.d(1)(a) + 1.d(2)(a)

For all reporters, for the definition of Commercial banks in the U.S., please refer to the Glossary section of the Call Report instructions.

Federal funds sold

Immediately available funds lent under agreements or contracts that have an original maturity of one business day or roll over under a continuing contract (exclude term federal funds)

Securities purchased under agreements to resell

Securities resale agreements, regardless of maturity
Purchases of participations in pools of securities, regardless of maturity

Item 3b - Federal funds sold and securities purchased under agreements to resell: With others (including nonbank brokers and dealers in securities and FHLB)

Call Report Comparison:

For FFIEC 031 Reporters

RC, Part of Item 3.a with others + RC-H, Part of Item 3 with others

For FFIEC 041 Reporters

RC, Part of Items 3.a + 3.b with others

For FFIEC 002 Reporters

RAL, Column A minus Column B, Items 1.d(1)(b) + 1.d(1)(c) + 1.d(2)(b) + 1.d(2)(c)

For all reporters, include federal funds sold and securities purchased under agreements to resell with entities other than domestically chartered commercial banks and U.S. branches and agencies of foreign banks. This includes nonbank brokers and dealers in securities, thrifts, and any Federal Home Loan Bank.

Federal funds sold

Immediately available funds lent under agreements or contracts that have an original maturity of one business day or roll over under a continuing contract (exclude term federal funds)

Securities purchased under agreements to resell

Securities resale agreements, regardless of maturity
Purchases of participations in pools of securities, regardless of maturity

Item 4a(1) - Loans secured by real estate: Revolving, open-end loans secured by 1-4 family residential properties and extended under lines of credit

Call Report Comparison:

Banks that do not file Schedule RC-D

FFIEC 031 and 041 Reporters, RC-C, Part 1, Column B, Item 1.c(1)

Banks that file Schedule RC-D

FFIEC 031 Reporters, RC-C, Part 1, Column B, Item 1.c(1) + RC-D, Column B, Item 6.a(3)(a)
FFIEC 041 Reporters, RC-C, Part 1, Column B, Item 1.c(1) + RC-D, Item 6.a(3)(a)

For FFIEC 002 reporters

C, Part 1, Column A minus Column B, Item 1.c(1) + RAL, Memoranda, Column A minus Column B, Item 5.a(3)(a)

Includes:

lines of credit, commonly known as home equity lines
Typically secured by a junior lien
Usually accessible by check or credit cards

For all reporters, in addition to loans reported on Call Report Schedule RCC for FFIEC 031 and 041 filers or reported on Call Report Schedule C for FFIEC 002 filers, include in each loan item all loans of that type that are held as trading assets and reported as such on the Call Reports (that is, reported on Call Report Schedule RC-D for FFIEC 031 and 041 filers or on Call Report Schedule RAL for FFIEC 002 filers).

For all reporters, in conformity with their treatment on the Call Reports, each loan item, 4.a through 4.e, should be reported net of unearned income to the extent possible. Netting of any remaining unearned income should be performed on the FR 2644 loan item(s) most likely responsible for the unearned income. (That is, FR 2644 loan item(s) 4.a through 4.e should be reduced judgmentally by the amount of any remaining unearned income.)

FFIEC 031 and 041 reporters:

If a domestically chartered bank is not a Call Report Schedule RC-D reporter but does hold some loans as trading assets, include those loans in item 5, Trading assets, other than securities and loans included above, rather than in items 4.a though 4.e.

Item 4a(2) - Loans secured by real estate: Commercial real estate loans

Call Report Comparison:

Banks that do not file Schedule RC-D

FFIEC 031 and 041 Reporters, RC-C, Part 1, Column B, Items 1.a(1) + 1.a(2) + 1.b + 1.d + 1.e(1) + 1.e(2)

Banks that file Schedule RC-D

FFIEC 031 Reporters, RC-C, Part 1, Column B, Items 1.a(1) + 1.a(2) + 1.b + 1.d +1.e(1) + 1.e(2) + RC-D, Column B, Items 6.a(1) + 6.a(2) + 6.a(4) + 6.a(5)
FFIEC 041 Reporters, RC-C, Part 1, Column B, Items 1.a(1) + 1.a(2) + 1.b + 1.d + 1.e(1) + 1.e(2) + RC-D, Items 6.a(1) + 6.a(2) + 6.a(4) + 6.a(5)

For FFIEC 002 reporters

C, Part 1, Column A minus Column B, Items 1.a + 1.b + 1.d + 1.e + RAL, Memoranda, Column A minus Column B, Items 5.a(1) + 5.a(2) + 5.a(4) + 5.a(5)

Includes:

Construction, land development and other loans
Farmland
Multi-family residential properties
Nonfarm, nonresidential properties

FFIEC 031 and 041 reporters:

Item 4a(3) - Loans secured by real estate: All other loans secured by real estate (including closed-end loans secured by 1-4 family residential properties)

Call Report Comparison:

Banks that do not file Schedule RC-D

FFIEC 031 and 041 Reporters, RC-C, Part 1, Column B, Items 1.c(2)(a) + 1.c(2)(b)

Banks that file Schedule RC-D

FFIEC 031 Reporters, RC-C, Part 1, Column B, Items 1.c(2)(a) + 1.c(2)(b) + RC-D, Column B, Items 6.a(3)(b)(1) + 6.a(3)(b)(2)
FFIEC 041 Reporters, RC-C, Part 1, Column B, Items 1.c(2)(a) + 1.c(2)(b) + RC-D, Items 6.a(3)(b)(1) + 6.a(3)(b)(2)

For FFIEC 002 reporters

C, Part 1, Column A minus Column B, Item 1.c(2) + RAL, Memoranda, Column A minus Column B, Item 5.a(3)(b)

Includes:

First liens on 1-4 family residential properties
Junior liens on 1-4 family residential properties

FFIEC 031 and 041 reporters:

Item 4b - Loans to, and acceptances of, commercial banks in the U.S. (including U.S. branches and agencies of foreign banks)

Call Report Comparison:

FFIEC 031 Reporters

RC-C, Part 1, Column B, Item 2.a

FFIEC 041 Reporters

Banks with $300 million or more in total assets, RC-C, Part 1, Column A, Items 2.a(1) + 2.a(2)
Banks with less than $300 million in total assets, RC-C, Part 1, Column B, Part of Item 2 with commercial banks in the U.S.

For FFIEC 002 Reporters

C, Part 1, Column A minus Column B, Items 2.a(1) + 2.a(2)

Includes loans to:

Commercial Banks
U.S. Branches and agencies of foreign banks
U.S. Branches of U.S. banks

Usually consists of:

Term fed funds
Overdrafts

FFIEC 031 and 041 reporters:

Item 4c - Commercial and industrial loans

Call Report Comparison:

For FFIEC 031 Reporters

For RC-D Reporters, RC-C, Part 1, Column B, Items 4.a + 4.b + RC-D, Column B, Item 6.b
For Non-RC-D Reporters, RC-C, Part 1, Column B, Items 4.a + 4.b

For FFIEC 041 Reporters

For RC-D Reporters, RC-C, Part 1, Column B, Item 4 + RC-D, Item 6.b
For Non-RC-D Reporters, RC-C, Part 1, Column B, Item 4

For FFIEC 002 Reporters

C, Part 1, Column A minus Column B, Items 4.a + 4.b + RAL, Memoranda, Column A minus Column B, Item 5.b

Includes:

Direct or purchased loans
Loans to sole proprietorships, partnerships and corporations and other business enterprises

Excludes:

Commerical and industrial loans held for trading
Commerical paper

FFIEC 031 and 041 reporters:

Item 4d(1) - Loans to individuals for household, family, and other personal expenditures: Credit cards and other revolving credit plans

Call Report Comparison:

For FFIEC 031 Reporters

For RC-D Reporters, RC-C, Part 1, Column B, Items 6.a + 6.b + RC-D, Column B, Items 6.c(1) + 6.c(2)
For Non-RC-D Reporters, RC-C, Part 1, Column B, Items 6.a + 6.b

For FFIEC 041 Reporters

For RC-D Reporters, RC-C, Part 1, Column B, Items 6.a + 6.b + RC-D, Items 6.c(1) + 6.c(2)
For Non-RC-D Reporters, RC-C, Part 1, Column B, Items 6.a + 6.b

For FFIEC 002 Reporters

Includes:

Credit cards
Prearranged overdraft plans
Other revolving credit plans that are not accessed by credit cards

FFIEC 031 and 041 reporters:

Item 4d(2) - Loans to individuals for household, family, and other personal expenditures: Other consumer loans (including single payment, installment, and all student loans)

Call Report Comparison:

For FFIEC 031 Reporters

For RC-D Reporters, RC-C, Part 1, Column B, Item 6.c + 6.d + RC-D, Column B, Item 6.c(3) + 6.c(4)
For Non-RC-D Reporters, RC-C, Part 1, Column B, Item 6.c + 6.d

For FFIEC 041 Reporters

For RC-D Reporters, RC-C, Part 1, Column B, Item 6.c + 6.d + RC-D, Item 6.c(3) + 6.c(4)
For Non-RC-D Reporters, RC-C, Part 1, Column B, Item 6.c + 6.d

For FFIEC 002 Reporters

This is comprised of all loans to individuals for household, family and other personal expenditures that are not secured by real estate and are non-revolving. These can be direct loans or purchased paper.

Includes:

Personal taxes
Vacations
Consolidation of debt
Purchases of personal debt, automobiles, household appliances, furniture, boats, etc.
Student loans

May take the form of:

Installment loans
Demand loans
Single payment loans

FFIEC 031 and 041 reporters:

Item 4e - All other loans and leases

Call Report Comparison:

For FFIEC 031 Reporters

For RC-D Reporters, RC-C, Part 1, Column B, Items 2.b + 2.c + 3 + 7 + 8 + 9.a + 9.b + 10 + RC-D, Column B, Item 6.d
For Non-RC-D Reporters, RC-C, Part 1, Column B, Items 2.b + 2.c + 3 + 7 + 8 + 9.a + 9.b + 10

For FFIEC 041 Reporters

For RC-D Reporters with $300 million or more in total assets, RC-C, Part 1, Column A, Items 2.b + 2.c(1) + 2.c(2) + Column B, Items 3 + 7 + 8 + 9 + 10 + RC-D, Item 6.d
For RC-D Reporters with less than $300 million in total assets, RC-C, Part 1, Column B, Part of Item 2 with others + Items 3 + 7 + 8 + 9 + 10 + RC-D, Item 6.d
For Non-RC-D Reporters with $300 million or more in total assets, RC-C, Part 1, Column A, Items 2.b + 2.c(1) + 2.c(2) + Column B, Items 3 + 7 + 8 + 9 + 10
For Non-RC-D Reporters with less than $300 million in total assets, RC-C, Part 1, Column B, Part of Item 2 with others + Items 3 + 7 + 8 + 9 + 10

For FFIEC 002 Reporters

C, Part 1, Column A minus Column B, Items 2.b + 2.c(1) + 2.c(2) + 3 + 6 + 7 + 8 + 9.a + 9.b + RAL, Memoranda, Column A minus Column B, Item 5.c

Includes:

Loans to other depository institutions in the U.S. (other than commercial banks)
Loans to banks in foreign countries
Loans to foreign governments and official institutions
Agricultural loans not secured by real estate
Obligations of state and political subdivision in the U.S.
Loans for purchasing or carrying securities
Lease financing receivables

Item 4f - Allowance for loan and lease losses

Call Report Comparison:

For FFIEC 031 Reporters

RC, Domestic office part of Item 4.c

For FFIEC 041 Reporters

RC, Item 4.c

For FFIEC 002 Reporters

M, Domestic office part of Part IV, Item 1

FFIEC 031 reporters:

For U.S. domestically chartered commercial banks with foreign offices, IBFs, foreign branches or subsidiaries, or Edge or agreement subsidiaries, the allowance for loan and lease losses covers domestic offices only, except to the extent that banks do not account for loan and lease losses at foreign offices separately. The amount reported in this item should match item 4.c on Schedule RC (Balance Sheet) of the Call Report, net of any amounts in these categories booked at foreign offices.

Item 5 - Trading assets, other than securities and loans included in items 2-4

Call Report Comparison:

For FFIEC 031 Reporters

For RC-D Reporters, RC-D, Column B, Items 9 + 11
For Non-RC-D Reporters, RC, Domestic office part of Item 5

For FFIEC 041 Reporters

For RC-D Reporters, RC-D, Items 9 + 11
For Non-RC-D Reporters, RC, Item 5

For FFIEC 002 Reporters

RAL, Column A minus Column B, Item 1.f(4) excluding securities - RAL, Memoranda, Column A minus Column B, Items 5.a(1) + 5.a(2) + 5.a(3)(a) + 5.a(3)(b) + 5.a(4) + 5.a(5) + 5.b + 5.c

For all reporters, include derivatives with a positive fair value held for trading purposes, gold bullion, and other trading assets. Unlike the Call Reports, this item does not include securities or loans measured at fair value and reported in trading assets.

FFIEC 031 and 041 reporters:

If the reporting entity is not a Call Report Schedule RC-D reporter but does hold some loans and/or securities as trading assets measured at fair value, include those loans and/or securities in this item.

Item 5a - Derivatives with a positive fair value (included in item 5)

Call Report Comparison:

For FFIEC 031 Reporters

For RC-D Reporters, RC-D, Column B, Item 11
For Non-RC-D Reporters, N/A

For FFIEC 041 Reporters

For RC-D Reporters, RC-D, Item 11
For Non-RC-D Reporters, N/A

For FFIEC 002 Reporters

RAL, Memoranda, Column A minus Column B, Item 10

For all reporters, the frequency with which derivatives with a positive fair value held as trading assets are revalued (marked to market) may differ across reporting banks and branches and agencies. Those that revalue daily or weekly should report the appropriate amount each week in this item; those that revalue less frequently should report the most recentlyavailable value in this item until a new value becomes available.

FFIEC 031 and 041 reporters:

If a domestically chartered bank is not a Call Report Schedule RC-D reporter, it should not report a balance in item 5.a, even if it has such derivatives. (However, these balances should be included in item 5, Trading assets.)

Item 6a - Other assets, Net due from related foreign offices (if FFIEC 002 respondent, include head office and other related depository institutions in the U.S.)

Call Report Comparison:

For FFIEC 031 Reporters

RC-H, Item 6

For FFIEC 041 Reporters

For FFIEC 002 Reporters

RAL, Column A, Item 2.a minus Column B, Item 2.b

This item is only reported by FFIEC 031 and FFIEC 002 filers. A balance should be reported in item 6.a or in item 11.a, but not both.

FFIEC 002 reporters:

Exclude from this item own IBFs, and report only a single net position in either item 6.a or item 11.a that represents the net position with the head office and related depository institutions. Note that the net due from/due to positions of the reporting branches and agencies’ own IBFs with other related depository institutions are to be excluded from these items. The positions of the reporting branches and agencies with their own IBFs are to be reflected in the overall net due from/due to positions of the branches and agencies. If the single net amount is a net due from, it should be reported in item 6.a; if the single net position is a net due to, it should be reported in item 11.a.

Item 6b - Other assets, All other assets

Call Report Comparison:

For FFIEC 031 Reporters

RC, Domestic office part of Items 6 + 7 + 8 + 9 + 10.a + 10.b + 11

For FFIEC 041 Reporters

RC, Items 6 + 7 + 8 + 9 + 10.a + 10.b + 11

For FFIEC 002 Reporters

RAL, Column A minus Column B, Item 1.h

For all reporters, include premises and fixed assets, other real estate owned, investments in unconsolidated subsidiaries and associated companies, intangible assets (including goodwill), derivatives with a positive fair value held for purposes other than trading, direct and indirect investments in real estate ventures, and other assets.

FFIEC 002 reporters:

Also include other claims on nonrelated parties.

FFIEC 031 reporters:

This item differs from its counterpart on the FFIEC 031, which includes consolidated assets for all foreign and domestic offices. This report covers only assets in domestic offices.

Item 7 - Total assets

Call Report Comparison:

For FFIEC 031 Reporters

RC-H, Items 6 + 8

For FFIEC 041 Reporters

RC, Item 12

For FFIEC 002 Reporters

RAL, Column A minus Column B, Item 1.i + Column A, Item 2.a minus Column B, Item 2.b

For all reporters, report this item net of any allowance for loan and lease losses. This item equals the sum of items 1 through 4.e, 5, 6.a, and 6.b, minus item 4.f. (to avoid double counting, do not include item 5.a).

FFIEC 002 reporters:

For U.S. branches and agencies of foreign banks with own IBFs, this item may not equal its counterpart in the FFIEC 002 (Schedule RAL, item 3) owing to the exclusion of IBF balances on the FR 2644 (except to the extent that they are included in item 6.a).

Item 8 - Total deposits

Call Report Comparison:

For FFIEC 031 reporters:

RC-E (Deposit liabilities), Part 1, Columns A and C, Item 7

For FFIEC 041 reporters:

RC-E (Deposit liabilities), Columns A and C, Item 7

For FFIEC 002 reporters:

E (Deposit liabilities and Credit Balances), Columns A and C, Item 7

FFIEC 002 reporters:

Include credit balances, as defined in the Glossary section of the FFIEC 002 instructions.

Item 8a - Time deposits of $100,000 or more (included in item 8)

Call Report Comparison:

For FFIEC 031 and 041 Reporters

RC-E, Memoranda, Item M.2(c)

For FFIEC 002 Reporters

E, Memoranda, Item M.1(a)

FFIEC 031 and 041 reporters:

Exclude all time deposits issued to deposit brokers in the form of large ($100,000 or more) certificates of deposits that have been participated out by the broker in shares of less than $100,000.

FFIEC 002 reporters:

Include brokered deposits issued to brokers or dealers in the form of large ($100,000 or more) certificates of deposit, regardless of whether the underlying depositors’ shares are in denominations of less than $100,000.

Item 9a - Borrowings, From commercial banks in the U.S.

Call Report Comparison:

For FFIEC 031 Reporters

RC, Part of Item 14.a from commercial banks in the U.S. + RC-H, Part of Items 4 + 5 from commercial banks in the U.S.

For FFIEC 041 Reporters

RC, Part of Items 14.a + 14.b from commercial banks in the U.S. + RC-M, Part of Items 5.b(1)(a) + 5.b(1)(b) + 5.b(1)(c) + 5.b(1)(d) from commercial banks in the U.S.

For FFIEC 002 Reporters

RAL, Column A minus Column B, Items 4.b(1)(a) + 4.b(2)(a) + P, Column A minus Column B, Items 1.a + 1.b

For all reporters, include demand notes issued to the U.S. Treasury, federal funds purchased and securities sold under agreements to repurchase, and other borrowed money. Borrowings to be included in this item are equivalent to Call Report items.

For all reporters, for the definition of Commercial banks in the U.S., please refer to the Glossary section of the Call Report instructions.

Item 9b - Borrowings, From others (including FRB and FHLB)

Call Report Comparison:

For FFIEC 031 Reporters

RC, Part of Item 14.a from others + RC-H, Part of Items 4 + 5 from others

For FFIEC 041 Reporters

RC, Part of Items 14.a and 14.b from others + RC-M, Items 5.a(1)(a) + 5.a(1)(b) + 5.a(1)(c) + 5.a(1)(d) + Part of Items 5.b(1)(a) + 5.b(1)(b) + 5.b(1)(c) + 5.b(1)(d) from others

For FFIEC 002 Reporters

RAL, Column A minus Column B, Items 4.b(1)(b) + 4.b(2)(b) + P, Column A minus Column B, Items 2.a + 2.b + 3

For all reporters, include borrowings from all other entities, including any Federal Reserve Bank or Federal Home Loan Bank.

Item 10 - Trading liabilities

Call Report Comparison:

For FFIEC 031 Reporters

RC-D Reporters, RC-D, Column B, Item 15
Non-RC-D Reporters, RC, Domestic office part of Item 15

For FFIEC 041 Reporters

RC-D Reporters, RC-D, Item 15
Non-RC-D Reporters, RC, Item 15

For FFIEC 002 Reporters

RAL, Column A minus Column B, Item 4.e

For all reporters, report liabilities from trading activities, including those resulting from sales of assets that the reporting entity did not own (short positions), derivatives with a negative fair value held for trading purposes, and any liabilities to which the reporting entity has applied fair value accounting and manages for trading purposes.

Item 10a - Derivatives with a negative fair value (included in item 10)

Call Report Comparison:

For FFIEC 031 Reporters

RC-D Reporters, RC-D, Column B, Item 14
Non-RC-D Reporters, N/A

For FFIEC 041 Reporters

RC-D Reporters, RC-D, Item 14
Non-RC-D Reporters, N/A

For FFIEC 002 Reporters

RAL, Memoranda, Column A minus Column B, Item 11

For all reporters, the frequency with which derivatives with a negative fair value held as trading liabilities are revalued (marked to market) may differ across reporting banks and branches and agencies. Those that revalue daily or weekly should report the appropriate amount each week in this item; those that revalue less frequently should report the most recentlyavailable value in this item until a new value becomes available.

FFIEC 031 and 041 reporters:

If a domestically chartered bank is not a Call ReportSchedule RC-D reporter, it should not report a balance in this item, even if it has such derivatives. (These balances should be included in item 10, Trading liabilities.)

Item 11a - Other liabilities, Net due to related foreign offices (if FFIEC 002 respondent, include head office and other related depository institutions in the U.S.)

Call Report Comparison:

For FFIEC 031 Reporters

RC-H, Item 7

For FFIEC 041 Reporters

For FFIEC 002 Reporters

RAL, Column A, Item 5.a minus Column B, Item 5.b

This item is only reported by FFIEC 031 and FFIEC 002 filers. A balance should be reported in item 6.a or in item 11.a, but not both.

FFIEC 002 reporters:

Exclude own IBFs, and report only a single net position in either item 6.a or item 11.a that represents the net position with the head office and related depository institutions. Note that the net due from/due to positions of IBFs with other related depository institutions are to be excluded from these items. The positions of the reporting branches and agencies with their own IBFs are to be reflected in the overall net due from/due to positions of the branches and agencies. If the single net amount is a net due from, it should be reported in item 6.a; if the single net position is a net due to, it should be reported in item 11.a.

Item 11b - Other liabilities, All other liabilities (including subordinated notes and debentures)

Call Report Comparison:

For FFIEC 031 Reporters

RC, Domestic office part of Items 19 + 20

For FFIEC 041 Reporters

RC, Items 19 + 20

For FFIEC 002 Reporters

RAL, Column A minus Column B, Item 4.f

For all reporters, include subordinated notes and debentures, net deferred tax liabilities, interest and other expenses accrued and unpaid, derivatives with a negative fair value held for purposes other than trading, dividends declared but not yet payable, accounts payable, allowance for credit losses on offbalance sheet credit exposures, and other liabilities.

FFIEC 031 and 041 reporters:

Exclude minority interest in consolidated subsidiaries. Minority interest in consolidated subsidiaries is part of the residual, total assets (item 7) less total liabilities (item 12).

FFIEC 031 reporters:

This item differs from its counterpart on the Call Report, which includes consolidated liabilities for all foreign and domestic offices. This report covers only liabilities in domestic offices.

Item 12 - Total liabilities

Call Report Comparison:

For FFIEC 031 Reporters

RC-H, Items 7 + 9

For FFIEC 041 Reporters

RC, Item 21

For FFIEC 002 Reporters

RAL, Column A minus Column B, Item 4.g + Column A, Item 5.a minus Column B, Item 5.b

For all reporters, this item equals the sum of items 8, 9.a, 9.b, 10, 11.a, and 11.b (that is, the sum of items 8 through 11 excluding items 8.a and 10.a, to avoid double counting).

FFIEC 002 reporters:

For U.S. branches and agencies of foreign banks with own IBFs, this item may not equal its counterpart in the FFIEC 002 (Schedule RAL, item 6) owing to the exclusion of IBF balances on the FR 2644 (except to the extent that they are included in item 11.a).

Item M1 - Net unrealized gains (losses) on available-for-sale securities

Call Report Comparison:

For FFIEC 031 Reporters

RC-R, Domestic office part of Item 2

For FFIEC 041 Reporters

RC-R, Item 2

For FFIEC 002 Reporters

RAL, Memoranda, Column A minus Column B, Item 3 minus Item 4

For all reporters, the frequency with which portfolios of available-for-sale securities are revalued (marked to market) may differ across reporting banks and branches and agencies. Those that revalue daily or weekly should report the appropriate amount each week in this item; those that revalue less frequently should report the most recently-available value in this item until a new value becomes available.

Item M2 - Outstanding principal balance of assets sold and securitized by the reporting bank with servicing retained or with recourse or other seller-provided credit enhancements

Call Report Comparison:

For Item M2a, Real estate loans

For FFIEC 031 Reporters, RC-S, Domestic office part of Columns A and B and Part of Column G including commercial real estate, Item 1
For FFIEC 041 Reporters, RC-S, Columns A and B and Part of Column G including commercial real estate, Item 1
For FFIEC 002 Reporters, S, Domestic office part of Columns A and B and Part of Column G including commercial real estate, Item 1

For Item M2b, Credit card receivables and other revolving credit plans

For FFIEC 031 Reporters, RC-S, Domestic office part of Column C and Part of Column E including other revolving plans, Item 1
For FFIEC 041 Reporters, RC-S, Column C and Part of Column E including other revolving plans, Item 1
For FFIEC 002 Reporters, S, Domestic office part of Column C and Part of Column E including other revolving plans, Item 1

For Item M2c, Other consumer loans

For FFIEC 031 Reporters, RC-S, Domestic office part of Column D and Part of Column E excluding other revolving plans, Item 1
For FFIEC 041 Reporters, RC-S, Column D and Part of Column E excluding other revolving plans, Item 1
For FFIEC 002 Reporters, S, Domestic office part of Column D and Part of Column E excluding other revolving plans, Item 1

For all reporters, these items correspond to the credit types covered by items 4.a, Loans secured by real estate, 4.d(1), Credit cards and other revolving credit plans, and 4.d(2), Other consumer loans, respectively. The conduits into which the loans are often sold finance the purchase of the loans by issuing securities, often referred to as collateralized bond obligations, collateralized debt obligations, or collateralized mortgage obligations. The amounts reported in items M.2(a) through M.2(c) should include all loans that have been sold and securitized and that are still outstanding. Because the loans have been reported as sold, these securitized loans are no longer included as assets on the balance sheet of the reporting bank and thus are not reported in items 4.a, Loans secured by real estate, 4.d(1), Credit cards and other revolving credit plans, or 4.d(2), Other consumer loans.