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.
| Amount | Schedule RC-L Item | |
|---|---|---|
| Call Report Implications: Derivative loan commitments | ||
| 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 |
| Amount | Schedule RC-L Item | |
|---|---|---|
| Call Report Implications: Forward loan sales commitments | ||
| 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 |
| Amount | Schedule 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 | $32,000,000 | Item 14, Column A |