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FIL-39-05 Attachment Page 10

Table of Contents | Previous

Addendum to Example

Relationship Between Table 3 of Example and the Reports of Condition and Income (Call Report)
The following table identifies the items in Call Report Schedule RC-L, Derivatives and Off Balance Sheet Items, in which the amounts shown in Table 3 of the example should be reported.

 AmountSchedule RC-L Item
Call Report Implications: Derivative loan commitments
Notional amount of "Over-the-counter written options"$12,000,000Item 12.d.(1), Column A
Derivatives with a positive fair value held for purposes other than trading (asset)$21,000Item 15.b.(1),Column A
Derivatives with a negative fair value held for purposes other than trading (liability)$33,000Item 15.b.(2), Column A
 AmountSchedule RC-L Item
Call Report Implications: Forward loan sales commitments
Notional amount of "Forward contracts"$20,000,000Item 12.b, Column A
Derivatives with a positive fair value held for purposes other than trading (asset)$50,000Item 15.b.(1), Column A
Derivatives with a negative fair value held for purposes other than trading (liability)$45,000Item 15.b.(2), Column A
 AmountSchedule RC-L Item
Call Report Implication: Derivative loan commitments and forward loan sales commitments
Total notional amount of derivative contracts held for purposes other than trading$32,000,000Item 14, Column A