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Financial Institution Letters
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.
| 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
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| 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 |
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