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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.

Call Report Implications: Derivative loan commitments
  Amount Schedule RC-L Item
Notional amount of "Over-the-counter written options" $12,000,000 Item 12.d.(1), Column A
Derivatives with a positive fair value held for purposes other than trading (asset) $21,000 Item 15.b.(1),Column A
Derivatives with a negative fair value held for purposes other than trading (liability) $33,000 Item 15.b.(2), Column A


Call Report Implications: Forward loan sales commitments
  Amount Schedule RC-L Item
Notional amount of "Forward contracts" $20,000,000 Item 12.b, Column A
Derivatives with a positive fair value held for purposes other than trading (asset) $50,000 Item 15.b.(1), Column A
Derivatives with a negative fair value held for purposes other than trading (liability) $45,000 Item 15.b.(2), Column A


Call Report Implication: Derivative loan commitments and forward loan sales commitments
  Amount Schedule RC-L Item
Total notional amount of derivative contracts held for purposes other than trading $32,000,000 Item 14, Column A



Last Updated 05/03/2005 communications@fdic.gov

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