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FFIEC: Reports of Condition and Income Index

Acceptances

RC-C-13, RC-L-5, RC-N-8, RI-5, RI-15, RI-B-5, A-4
Bank's Acceptance Liability

RC-12, RC-H-1
Customers' Acceptance Liability

RC-8, RC-H-1, RC-M-4
Participations in

RC-L-5, RC-R-2, A-5
Accounting Changes

A-1
Accounting Errors

RI-A-3, RI-E-3, A-2
Accounting Research Bulletin No. 43

A-81
Accounts Payable

RC-G-2
Accrual Basis Reporting

12
Accrued Expenses

RC-G-1
Accumulated Net Gains (Losses) on Cash Flow Hedges

15, RC-16, RC-R-11
Change in

RI-A-4
Acquisition, Development, or Construction (ADC) Arrangements

RC-M-7, RC-M-11, A-3
Adjusted Total Assets

RC-R-7
Adjusted Trading

A-74a
Advertising Expense

RI-24
Agreement Corporation

A-34
AICPA  
Audit and Accounting Guide for Banks and Savings Institutions

RI-B-8, A-27, A-28, A-32, A-68
Practice Bulletin No. 4

A-41
Practice Bulletin No. 6

RC-N-2, A-61
Statement of Position No. 93-6

RC-14
Statement of Position No. 98-1

A-50
Statement of Position No. 98-5

A-76
Allocated Transfer Risk Reserve

RC-6, RC-R-13, RI-B-10
Provision for Allocated Transfer Risk

RI-13
Allowance for Credit Losses

RC-G-2, RC-R-11, RC-R-12, RI-B-8, RI-B-9, RI-B-10, RI-E-3
Changes in

RI-B-8
Provision for Credit Losses

RI-12, RI-B-9
Allowance for Loan and Lease Losses

11, 12, RC-6, RC-R-11, RC-R-12, RI-12, RI-B-1, RI-B-8, RI-B-9, RI-B-10, RI-E-3, A-3
Changes in

RI-B-8
Excess

RC-R-12, RC-R-13
Interagency Policy Statement

11, A-4, A-58
Provision

RI-12, RI-B-9, RI-D-2, RI-D-4
Amended Reports

7, RI-A-1, RI-B-9, RI-E-3
Annuity Sales

RC-M-11, RI-29
APB  
Opinion No. 6

A-81
Opinion No. 16

A-11
Opinion No. 20

A-2
Opinion No. 21

A-67
Opinion No. 30

RI-28, A-35
Applicability of Generally Accepted Accounting Principles

11
Assets Netted Against  
Deposit Liabilities

RC-O-7
Nondeposit Liabilities

RC-M-14
Associated Company

RC-8, RC-M-10, RI-18, A-76a
ATS Account

RC-E-4, RC-K-5, RI-11, A-20
Audit Fees

RI-24
Auditing Work Performed

RC-17
Automated Teller Machines

RI-14, RI-16, A-18, A-21, A-22
Average Total Assets

RC-R-14
Balance Sheet

RC-1
Balances Due From Depository Institutions

RC-1, RC-A-4, RC-K-2, RC-R-15, RI-7
Bank Premises

12, RC-7, RC-R-20, RI-17, RI-21, RI-23, RI-E-1, RI-E-2
Bankers Acceptances

RC-C-13, RC-L-5, RC-M-4, RI-5, RI-15, A-4
Banks

A-7
Commercial Banks in the U.S.

RC-C-8, RC-E-7, A-8
Foreign Banks

RC-E-22, A-7
Foreign Central Banks

RC-A-5
in Foreign Countries

RC-A-5, RC-C-9, RC-E-9, RC-E-10, A-9
U.S. Banks

RC-E-22, A-7
U.S. Branches and Agencies of Foreign Banks

RC-A-5, RC-C-8, A-8
Benefit-Responsive Depository Institution Investment Contracts

RC-O-6
Bilateral Netting Agreements

RC-R-23
Bill-of-Lading Draft

A-15
Borrowings in Foreign Offices

A-9
Branch Sales

RI-17, RI-23
Broker's Security Draft

A-11
Business Combinations

RC-K-1, RI-1, RI-A-3, RI-B-8, RI-B-9, A-11, A-48
Capital Allocation Adjustment

RI-D-2
Capital Reserves

15, RC-14
Capital Stock Transactions

RI-A-1
Capitalization of Interest Costs

A-13
Caps

A-27
Carrybacks and Carryforwards

A-44
Cash and Balances Due From Depository Institutions

RC-1, RC-A-1
Cash Collateral Accounts

RC-R-5, RC-R-21, A-73
Cash Flow Hedges  
Accumulated Net Gains (Losses) on

15, RC-16, RC-R-11, RI-A-4
Cash Items  
in Process of Collection

RC-2, RC-A-2, RC-R-15
Not in Process of Collection

RC-F-2
Cash Management Arrangements

A-14
Cash Surrender Value of Life Insurance

RC-F-3
Cashiers' Checks

RC-E-8, RC-E-11, RI-15
Certificates of Deposit

RC-4, RC-A-4, A-23
Certified Checks

RC-E-8, RC-E-11, RC-E-22, RI-14
Changes in Accounting Estimates

A-1
Changes in Accounting Principles

RI-28, RI-A-3, RI-E-3, A-1
Close of Business

1
Collars

A-27
Collateral Invested Amounts

RC-R-5, RC-R-21, A-73
Collateralized Mortgage Obligations (CMOs)

RC-B-8, RC-B-17, RC-H-3
Commercial Paper

RC-B-8, A-15
Commitments

RC-L-1, RC-L-21, RC-R-2, RC-R-3
Fees

RI-2, RI-16, A-56
Commodity and Other Contracts

RC-L-11, RC-N-10, RC-R-3, RC-R-4, RC-R-21, RC-R-23, RI-34
Commodity Draft

A-15
Common Stock

RC-14, RI-A-1, RI-A-2, RI-A-3
Common Stockholders' Equity Capital

RC-R-10, RC-R-11
Computer Software

RC-F-2, RI-24, RI-25, A-50
Consolidation

8, RC-O-10
Exclusions from

8
Rules of

9
Continuing Contract

A-35
Convertible Debt

RI-A-2
Core Deposit Intangibles

RC-M-5
Corporate Joint Venture

RC-M-10, RI-18, A-76a
Corrections of Accounting Errors

RI-A-4, RI-E-3, A-2
Cost Recovery Method

A-38
Coupon Stripping

A-15
Covered Positions

RC-R-6a, RC-R-13
Credit Cards and Related Plans

14, RC-C-13, RC-K-3, RC-L-3, RC-L-23, RC-N-4, RC-N-8, RI-4, RI-5, RI-B-2, RI-B-5
Credit Balances on

RC-E-3
Credit Card Lines

RC-L-2
Fees

RI-16
Merchant Income and Expense

RI-16, RI-25
Credit Conversion Factors

RC-R-2, RC-R-3
Cumulative Effect of Changes in Accounting Principles

RI-28, RI-A-3, RI-E-3
Cumulative Foreign Currency Translation Adjustments

15, RC-16a, RI-A-4
Currency and Coin

RC-3, RC-A-3, RC-M-3, RC-R-14
Custody Account

A-16
Data Processing Services

RI-17, RI-24
Dealer Reserve Account

A-16
Debt/Equity Swaps

A-41
Debt-for-Development Swaps

A-41
Defeased Debt

RC-M-14
Deferred Tax Assets

A-44
Disallowed

RC-F-4, RC-R-10, RC-R-11, RC-R-13, RC-R-14, RC-R-21
Net Deferred Tax Assets

RC-F-1, RC-R-20, RI-36
Deferred Tax Liabilities

A-44
Net Deferred Tax Liabilities

RC-G-1, RI-36
Demand Notes Issued to the U.S. Treasury

RC-10, RI-12
Deposit Broker

RI-10, RI-24, A-10
Deposit Insurance Expense

RI-23
Deposit Method

RC-M-7, RC-M-8, A-38
Depository Institution Investment Contracts

RC-O-6
Depository Institutions in the U.S.

RC-A-4, A-16
Deposits

RC-9, RC-E-1, RI-10, RI-13, A-17
Accounts of More Than $100,000

RC-O-9
Accounts of $100,000 or Less

RC-O-9
Adjustments to Demand Deposits for Reciprocal Balances

RC-O-6
Assets Netted Against Deposits

RC-O-7
ATS Account

RC-E-4, RC-K-5, RI-11, A-20
Brokered Deposits

RC-E-12, RI-10, RI-24, A-9
Cashiers' Checks

RC-E-8, RC-E-11, RI-15
Certificates of Deposit

RC-4, RC-A-4, A-23
Certified Checks

RC-E-8, RC-E-11, RC-E-22, RI-14
Demand Deposits

RC-E-4, RC-E-5, A-19
Early Withdrawal Penalties

RI-10, RI-18
Hypothecated

RC-C-1, RC-E-2, A-42
in Insured Branches in Puerto Rico and U.S. Territories and Possessions

RC-O-3
in Domestic Offices

RC-9, RC-E-1, RI-11
in Foreign Offices

RC-9, RC-E-21, RC-K-6, RI-11, A-9
Individuals, Partnerships, and Corporations, Deposits of

RC-E-5, RC-E-22
Interest Accrued and Unpaid on

RC-G-1, RC-O-3
Interest on

RI-10
Interest-Bearing

A-24
Maturity and Repricing Data for Time Deposits

RC-E-15, RC-E-22
Money Market Deposit Accounts (MMDAs)

RC-E-4, RC-E-5, RC-E-14, RC-K-5, RI-11, A-23
Money Orders

RC-E-8, RC-E-11, RI-15
Noninterest-Bearing

A-24
Nontransaction Accounts

RC-E-5, RC-E-13, RC-K-7, RI-11, A-19
NOW Accounts

RC-E-4, RC-E-15, RC-K-7, RI-11, A-19
Number of Deposit Accounts

RC-O-9
Oakar Deposits

RC-O-5
of Consolidated Subsidiaries

RC-O-2
Official Checks

RC-E-8, RC-E-11, RC-E-22
Open-Account Time Deposits

A-24
Other Savings Deposits

RC-E-14, RC-K-5, RI-11, A-23
Overdraft

RC-C-19, RC-E-2, A-65
Preauthorized Transfer Accounts

RC-K-5, RI-11, A-20
Preferred Deposits

RC-E-13
Savings Deposits

RC-E-4, RC-E-5, RC-E-14, RI-11, A-21
Service Charges

RI-13, RI-16, RI-D-4
States and Political Subdivisions in the U.S., Deposits of

RC-E-7, RC-E-22
Telephone Transfer Accounts

RC-E-5, RC-K-5, RI-11, A-20
Time Deposits

RC-E-5, A-23
Time Deposits of Less Than $100,000

RC-E-14, RC-E-15, RC-K-6, RI-11
Time Deposits of $100,000 or More

RC-E-15, RC-E-17, RC-K-5, RI-11
Transaction Accounts

RC-E-4, RC-E-5, RC-K-5, RI-11, A-18
Travelers' Checks

RC-E-9, RC-E-11, RI-15
U.S. Government Deposits

RC-E-6, RC-E-22
Unamortized Premiums and Discounts

RC-O-4
Uninsured

RC-O-10
Depreciation

12, RC-7, RI-21
Derivative Contracts

RC-16, RC-L-10, RC-L-17, RC-L-18, RC-M-13, RC-R-3, RC-R-18, RC-R-21, RC-R-23, RI-14, RI-18, RI-33, RI-35, RI-36, A-25
Accumulated Net Gains (Losses) on Cash Flow Hedges

15, RC-16, RC-R-11, RI-A-4
Credit Derivatives

RC-L-8
Credit Losses

RI-36
Current Credit Exposure Across

RC-R-23
Equity Derivative Contracts

RC-L-11, RC-N-10, RC-R-3, RC-R-4, RC-R-21, RC-R-23, RI-34
Fair Values

RC-L-18
Held for Purposes Other Than Trading

RC-L-18, RI-35
Held for Trading

RC-L-17, RI-33
Revaluation Gains (Losses)

RC-D-2, RC-D-3
Impact on Income of

RI-35
Net Unamortized Realized Deferred Gains (Losses) on

15, RC-M-13
Remaining Maturity of

RC-R-23
Differences in Detail of Reports

2
Direct Credit Substitutes

RC-R-2
Director

RC-M-1
Director Attestation

5
Directors' Fees

RI-23
Discounts

RC-O-4, A-67
Disposals of Business Segments

RI-28
Dividend Income on Securities

RI-8
Dividends

A-33
Cash Dividends

RC-G-2, RI-32, RI-A-3, A-33
Property Dividends

11, RI-A-5, A-33
Stock Dividends

RI-A-2, A-33
Dollar Repurchase Agreements

A-68
Domestic Office

A-33
Domicile

A-33
Due Bills

A-34
Edge Corporation

A-34
EITF  
Issue No. 84-7

A-31
Issue No. 86-34

A-31
Issue No. 90-5

A-13
Electronic Filing

5
Employee Benefits

RI-20
Employee Stock Ownership Plan (ESOP)

RC-12, RC-14, RI-20, RI-A-2
Equity Capital

RC-16a, RC-R-11, RI-A-1, RI-A-5
Changes in

RI-A-1
Equity Method of Accounting

RC-M-10, A-76a
Escrow Funds

RC-E-3
Examination Fees

RI-25
Executive Officer

RC-M-1
Explanations

RI-E-1
Extended Settlements

A-74a
Extensions of Credit to Executive Officers, Directors, Principal Shareholders, and Their Related Interests

RC-M-1
Extinguishments of Liabilities

RI-27, A-34
Extraordinary Items

RI-27, RI-D-2, RI-D-4, RI-E-2, A-34
Fails

A-35
FASB  
Interpretation No. 14

A-80
Interpretation No. 39

RC-M-14, RC-R-21, A-63
Interpretation No. 41

RC-M-14, RI-10, RI-12, A-64
Statement No. 4

RI-27
Statement No. 5

A-58, A-60, A-80
Statement No. 13

A-52
Statement No. 15

RI-28, A-36, A-81
Statement No. 28

A-53
Statement No. 34

A-14
Statement No. 52

RC-16a, A-29, A-40
Statement No. 65

A-74b
Statement No. 66

RC-M-7, RC-M-8, A-37
Statement No. 72

A-13
Statement No. 76

RC-M-14
Statement No. 80

A-30
Statement No. 86

A-50a
Statement No. 91

A-56, A-67
Statement No. 94

9
Statement No. 105

A-28
Statement No. 109

A-42
Statement No. 114

A-58, A-81
Statement No. 115

RC-15, RC-B-1, A-74
Statement No. 121

A-36, A-50a
Statement No. 125

RC-F-1, A-28, A-34, A-68, A-74a, A-74b, A-76b, A-78
Statement No. 133

RC-16
Technical Bulletin No. 85-4

RC-F-3
Federal Funds Purchased

RC-10, RC-H-1, RC-K-6, RI-12, A-35
Federal Funds Sold

RC-5, RC-H-1, RC-K-2, RC-M-2, RI-10, A-35
Federal Home Loan Bank  
Borrowings from

RC-11
Federal Home Loan Bank Stock

RC-B-10
Federal Reserve  
Balances Due From Federal Reserve Banks

RC-3, RC-A-6, RC-R-15
Borrowings from Federal Reserve Banks

RC-11
Federal Reserve Bank Stock

RC-B-10, RC-R-15
Regulation D

A-17, A-50a
Regulation K

A-34
Regulation O

RC-M-1
Federally-Sponsored Lending Agency

RC-C-20, A-36
Fee Income

RI-2, RI-15, RI-D-4, A-56
Financial Assets

A-78
Transferred With Recourse

RC-L-6
Financial Guarantee Insurance

RC-L-9
Fixed Assets

12, RC-7, RC-R-20, RI-17, RI-21, RI-23, RI-E-1, RI-E-2
Floors

A-27
Food Stamps

RC-2, RC-A-2, RI-15
Foreclosed Assets

RC-M-8, RI-23, A-36
Foreign Branch Report of Condition

16
Foreign Currency Transactions

A-29, A-39
Foreign Currency Translation Adjustments

RI-A-5, RI-B-10, A-39, A-40
Foreign Debt Exchange Transactions

A-40
Foreign Exchange Contracts

RC-L-10, RC-N-10, RC-R-3, RC-R-4, RC-R-19, RC-R-21, RC-R-23, RI-34
Spot Contracts

RC-L-8
Foreign Governments and Official Institutions

RC-E-10, RC-E-22, A-41
Foreign Office

A-42
Foreign Office Guarantees

RC-L-4, RC-L-21, RC-R-2
Foreign Official Institutions

A-41
Forward Agreement

RC-R-2
Forward Contracts

RC-B-2, RC-L-12, RI-18, RI-24, A-26, A-31
Forward Rate Agreement

A-26
Frequency of Reporting

2
Full Accrual Method

A-37
Full-Time Equivalent Employees

RI-31
Functional Currency

A-39
Futures Contracts

RC-B-2, RC-L-11, RC-R-20, RI-18, RI-24, A-26, A-30
Gains Trading

A-74
General Instructions

1
General Obligations

RC-B-6, RC-R-17
Generally Accepted Accounting Principles

11
Gold Contracts

RC-R-3, RC-R-24
Goodwill

RC-M-6, RC-R-10, RC-R-11, RC-R-13, RC-R-14, A-12
Ground Rents

RC-F-3, RI-19
Hedge Accounting

A-27
Home Equity Lines

RC-L-1
Hybrid Capital Instruments

RC-R-11
Immediately Available Funds

A-35
Income  
Fee Income

RI-2, RI-15, RI-D-4, A-56
from Fiduciary Activities

9, RI-13, RI-16, RI-D-4
from Lease Financing Receivables

RI-7
from International Operations

RI-D-1
from the Sale and Servicing of Mutual

Funds and Annuities

RI-29
Income Earned, Not Collected

RC-F-1, RC-F-2
Rental Income

RI-16, RI-18, RI-21
Servicing Income

RI-15
Tax-Exempt Income

RI-6, RI-7, RI-9, RI-31, RI-32
Trust Income

RI-13, RI-16, RI-D-4
Income Statement

RI-1
Income Taxes

11, 12, A-42
Alternative Minimum Tax

A-47, A-49
Applicable Income Taxes

RI-26, RI-36, RI-D-3
Carrybacks and Carryforwards

A-44
Deferred Income Taxes

RI-36, A-43
Deferred Tax Assets

RC-F-1, RC-F-4, RC-R-11, RC-R-12, RC-R-14, RC-R-20, RC-R-21, RI-36, A-44
Deferred Tax Liabilities

RC-G-1, RI-36, A-44
Individual Retirement Accounts (IRAs)

RC-E-12, RI-14
Individuals, Partnerships, and Corporations, Deposits of

RC-E-5, RC-E-22
Industrial Development Obligations

RC-B-4, RC-B-6, RC-C-16, RC-R-20
Installment Method

A-38
Insurance Expense

RI-20, RI-21, RI-23
Intangible Assets

RC-8, RC-L-9, RC-M-4, RC-R-11, RC-R-12, RI-24, RI-E-2, A-11
Amortization of

RI-24, RI-E-2
Disallowed

RC-R-10, RC-R-11, RC-R-13, RC-R-14, RC-R-21
Grandfathered

RC-M-6
Identifiable

RC-M-5
Interest Accrued and Unpaid on Deposits

RC-G-1, RC-O-3
Interest Capitalization

A-13
Interest Expense

RI-10, RI-D-1, RI-D-4
Incurred to Carry Tax-Exempt Assets

RI-29
Intracompany

RI-D-3
on Demand Notes Issued to the U.S. Treasury, Trading Liabilities, and Other Borrowed Money

RI-12
on Deposits

RI-10
on Federal Funds Purchased and Securities Sold Under Agreements to Repurchase

RI-12
on Subordinated Notes and Debentures

RI-12
Interest Income

RI-2, RI-D-1, RI-D-4
from Trading Assets

RI-10
Intracompany

RI-D-3
on Balances Due From Depository Institutions

RI-7
on Federal Funds Sold and Securities Purchased Under Agreements to Resell

RI-10
on Loans

RI-2
on Securities

RI-8
Interest Rate  
Caps

RC-L-15, RC-L-16, A-27
Collars

RC-L-15, RC-L-16, A-27
Contracts

RC-L-10, RC-N-10, RC-R-3, RC-R-4, RC-R-19, RC-R-21, RC-R-23, RI-34
Floors

RC-L-15, RC-L-16, A-27
Swaps

RC-L-17, RC-L-18, A-26, A-31
Interest-Bearing Due From Balances

RC-4, RC-K-2
Interest-Only Strips Receivable

RC-F-1, RC-R-5, RC-R-21, A-73, A-75
Internal-Use Computer Software

A-50
International Banking Facility (IBF)

RC-I-1, A-50a
International Operations

RI-D-1
Interoffice Accounts

A-76
Investments in  
Mutual Funds

RC-B-10, RC-H-3
Real Estate Ventures

RC-M-7, RC-M-11
Unconsolidated Subsidiaries and Associated Companies

15, RC-8, RC-M-10, RI-18, A-76a
Issue Costs

RC-F-3, RI-12
Joint Venture

A-76a
Keogh Plan Accounts

RC-E-12, RI-14
Leases  
Capital Lease

A-52
Charge-Offs and Recoveries

RI-B-1, RI-B-2, RI-B-6, RI-B-9
Direct Financing Lease

RC-C-21, A-53
Favorable Leasehold Rights

RC-M-5
Held for Sale

RC-C-35
Income from

RI-7
Lease Accounting

A-52
Lease Financing Receivables

15, RC-6, RC-C-1, RC-C-21, RC-K-5, RI-17, RI-23, RI-E-1, RI-E-2, A-53
Leveraged Lease

RC-C-21, A-53
Maturity and Repricing Data

RC-C-25
Obligations Under Capitalized Leases

RC-11
Operating Lease

RC-F-3, RI-16, RI-21, A-52, A-54
Past Due and Nonaccrual

RC-N-1
Restructured

RC-C-23, RC-N-3, RC-N-5, RC-N-9, A-81
Sale-Leaseback Transactions

RC-G-2, A-53
Leasehold Improvements

RC-7, RI-21
Legal Fees

RI-23, RI-24
Letters of Credit

RC-F-3, RI-15, A-54
Commercial

RC-L-5, RC-R-3, RI-15, A-54
Deferred Payment

RC-F-3, RC-G-2, RI-15
Standby

RC-L-3, RC-L-21, RI-15, A-55
Financial Standby

RC-L-4, RC-R-2
Performance Standby

RC-L-4, RC-R-2
Traveler's

A-54
Letters of Indemnity

RC-L-9
Leverage Capital

RC-R-14
Life Insurance

RC-F-3, RI-19
Loans

RC-6, RC-C-1, RC-K-3, RC-K-4, RI-2, RI-17, RI-23, RI-E-1, RI-E-2, A-55
1-4 Family Residential Real Estate Loans

RC-C-4, RC-C-35, RC-N-6, RC-N-10, RC-R-18, RI-B-4, RI-B-7
Adjustable Rate Closed-End First Lien Loans

RC-C-35
Serviced for Others

RC-M-3
Agricultural

14, RC-K-6, RC-N-6, RI-32, RI-B-3
All Other

RC-C-19, RC-N-8, RI-B-6
Automobile

RC-C-14, RC-L-22
Charge-Offs

RI-B-1, RI-B-9
Collateral Dependent

11, A-59
Commercial (Time and Demand) and All Other Loans

14, RC-K-4, RC-N-5, RI-4, RI-B-2
Commercial and Industrial

RC-C-10, RC-K-4, RC-N-8, RI-5, RI-B-5
Commercial Real Estate

RC-C-6, RC-L-2, RC-N-7, RC-N-10, RI-B-4, RI-B-7
Construction and Land Development

RC-C-3, RC-L-2, RC-N-6, RC-N-10, RI-B-3, RI-B-7
Consumer

RC-C-13, RC-L-23
Credit Cards and Related Plans

14, RC-C-13, RC-K-3, RC-L-3, RC-L-23, RC-N-4, RC-N-8, RI-4, RI-5, RI-B-2, RI-B-5
Farm

RC-C-9
Farmland

RC-C-4, RC-N-6, RC-N-10, RI-B-4, RI-B-7
Fees

RC-C-1, RC-G-2, RI-2, A-56
for Purchasing or Carrying Securities

RC-C-18
Government Guaranteed

RC-N-5, RC-N-9
Held for Sale

RC-C-2, RC-C-35, RI-17, RI-23
Home Equity

RC-C-5, RC-N-6, RC-N-10, RI-B-4, RI-B-7
Impairment

11, A-58
in Foreign Offices

RC-K-4
Insider

RC-M-1
Installment

13, RC-K-3, RC-L-22, RC-N-4, RI-4, RI-B-2
Interest and Fee Income

RI-2
Loan Losses

RI-B-1, RI-B-9
Maturity and Repricing Data

RC-C-25
Multifamily Real Estate

RC-C-5, RC-L-2, RC-N-7, RC-N-10, RC-R-18, RI-B-4, RI-B-7
Nonfarm Nonresidential Real Estate

RC-C-6, RC-L-2, RC-N-7, RC-N-10, RI-B-4, RI-B-7
Origination Costs

RC-C-1, A-56
Other

RC-C-18, RI-6
Overdraft Checking

RC-C-13
Participations

A-80
Past Due and Nonaccrual

RC-N-1
Real Estate

13, RC-K-3, RC-N-4, RI-4, RI-B-1
Recoveries

RI-B-1, RI-B-9
Residential Real Estate

RC-C-4, RC-C-35, RC-N-6, RC-N-10, RC-R-18, RI-B-4, RI-B-7
Restructured

RC-C-23, RC-N-3, RC-N-5, RC-N-9, A-81
Secured by Real Estate

RC-C-2, RC-K-4, RC-N-8, RI-5, RI-B-5, A-59
Securitized Installment Loans to Individuals

RC-L-22
Serviced for Others

RC-M-3, RC-M-15
Small Business

RC-C-37, RC-C-38
Small Farm

RC-C-37, RC-C-41
Student

RC-C-14
Swaps

A-41
to Depository Institutions

RC-C-6, RC-N-8, RI-5, RI-B-5
to Finance Commercial Real Estate, Construction, and Land Development

RC-C-35, RC-L-2, RC-N-6, RC-N-9, RI-B-3, RI-B-6
to Finance Agricultural Production and Other Loans to Farmers

RC-C-9, RC-K-4, RC-N-8, RI-5, RI-B-5
to Foreign Governments and Official Institutions

RC-C-16, RC-N-8, RI-6, RI-B-2, RI-B-6
to Individuals for Household, Family, and Other Personal Expenditures

RC-C-13, RC-K-4, RC-L-22, RC-N-8, RI-5, RI-B-5
to Nonprofit Organizations

RC-C-19
Unearned Income on

RC-C-1, RC-C-22
Loss Contingencies

A-59
Mandatory Convertible Debt

RC-M-6, RC-R-11, A-60
Margin Accounts

RC-F-2, RC-R-20, A-29
Market Risk Equivalent Assets

RC-R-13
Materiality

7
Maturity and Repricing Data  
for Debt Securities

RC-B-12
for Loans and Leases

RC-C-25
for Time Deposits

RC-E-15, RC-E-22
Mergers

A-11
Minority Interests in Consolidated Subsidiaries

RC-G-1, RC-R-10
Money Market Deposit Accounts (MMDAs)

RC-E-4, RC-E-5, RC-E-14, RC-K-5, RI-11, A-23
Money Orders

RC-E-8, RC-E-11, RI-15
Mortgage Indebtedness

RC-11
Mortgage Servicing Assets

RC-M-4, RC-R-20, RC-R-21, A-75
Mutual Fund and Annuity Sales

RC-M-11, RI-29
Negative Entries

15
Negative Goodwill

RC-G-2, A-12
Net Booking Location Adjustment

RI-D-2
Net Due From (To) Own Foreign Offices

RC-H-1
Net Due From (To) The Bank's IBF

RC-H-4
Net Gains (Losses) From Asset Sales

RI-17, RI-23, RI-E-1, RI-E-2
Net Income (Loss)

RI-28, RI-A-1
Net Income Attributable to International Operations

RI-D-3
Net Interest Income

RI-12, RI-D-2
Net Risk-Weighted Assets

RC-R-13
Net Unrealized Holding Gains (Losses) on Available-for-Sale Securities

15, RC-15, RC-R-11
Change in

RI-A-4
Netting

RC-M-14, RC-O-7, RC-R-21, A-63
Nonaccrual Status

11, 12, RC-N-2, A-60
Noninterest Expense

RI-20
Other

RI-22, RI-D-2, RI-D-4, RI-E-2
Noninterest Income

RI-13, RI-D-2
All Other

RI-16, RI-D-4, RI-E-1
Other

RI-15, RI-D-4
Noninterest-Bearing Due From Balances

RC-1, RC-3, RC-A-6, RC-M-2
Nonmortgage Servicing Assets

RC-M-5, RC-R-20, RC-R-21, A-75
Nontransaction Accounts

RC-E-5, RC-E-13, RC-K-7, RI-11, A-21
Note Issuance Facilities (NIFs)

RC-L-1, RC-L-3, RC-R-2
NOW Accounts

RC-E-4, RC-E-15, RC-K-7, RI-11, A-19
Number of Deposit Accounts

RC-O-9
Number of Full-Time Equivalent Employees

RI-31
Obligations Under Capitalized Leases

RC-11
Off-Balance Sheet Items

RC-L-1
All Other Off-Balance Sheet Assets

RC-L-9
All Other Off-Balance Sheet Liabilities

RC-L-8
Office Supplies

RI-25
Officer Declaration

5
Official Checks

RC-E-8, RC-E-11, RC-E-22
Offsetting

RC-M-14, RC-O-7, RC-R-21, A-63
One-Day Transaction

A-35
Option Contracts

RC-B-2, RC-L-13, RC-L-15, RI-16, A-26
Call Option

A-26
Exchange-Traded Option

RC-L-13
Over-the-Counter Option

RC-L-15
Purchased Option

RC-L-14, RC-L-15, A-26, A-32
Put Option

A-26
Written Option

RC-G-2, RC-L-14, RC-L-15, A-26, A-32
Optional Narrative Statement

RC-X-1
Organization Costs

A-76
Other Assets

RC-8, RC-F-1
Other Borrowed Money

RC-11, RC-H-1, RC-K-6, RI-12
Other Data for Deposit Insurance and FICO Assessments

RC-O-1
Other Depository Institutions in the U.S.

RC-C-8, RC-E-8, RC-E-22, A-17
Other Expenses Accrued and Unpaid

RC-G-1
Other Liabilities

RC-13, RC-G-1
Other Real Estate Owned

RC-8, RC-M-7, RC-M-8, RC-R-20, RI-17, RI-18, RI-23, RI-E-1, RI-E-2, A-36
Overdraft

RC-C-19, RC-E-2, A-65
Pair-Offs

A-74
Pass-Through Reserve Balances

RC-O-4, RC-R-15, A-66
Past Due and Nonaccrual Loans, Leases, and Other Assets

RC-N-1
Payable Through Drafts

RC-E-3, RC-O-1
Performance Bonds

A-29
Placements and Takings