Skip to main content
U.S. flag
An official website of the United States government
Dot gov
The .gov means it’s official.
Federal government websites often end in .gov or .mil. Before sharing sensitive information, make sure you’re on a federal government site.
Https
The site is secure.
The https:// ensures that you are connecting to the official website and that any information you provide is encrypted and transmitted securely.

PROPOSED REVISIONS TO THE REPORTS OF CONDITION AND INCOME
(CALL REPORT) FOR MARCH 31, 2001

Federal Register Notice, May 31, 2001

Contents


Summary, Date for Submitting Comments, Addresses for Submitting Comments,
and Contacts for Further Information

page 34801

Supplementary Information, General Description, and Abstract

page 34802

Current Actions (Discussion of Proposed Revisions)

page 34802

I.

Overview

page 34802

II.

Streamlining the Existing Reporting Requirements

page 34803

A.

Specific Proposed Deletions, Reductions in Detail, Changes to
Increase Uniformity in Regulatory Reporting, and Revisions to
Conform with GAAP (Outside of Regulatory Capital Reporting)

page 34803

Schedule RC - Balance Sheet

page 34803

Schedule RC-A - Cash and Balances Due From Depository Institutions

page 34804

Schedule RC-B - Securities

page 34804

Schedule RC-C, Part I - Loans and Leases

page 34804

Schedule RC-D - Trading Assets and Liabilities

page 34805

Schedule RC-E - Deposit Liabilities

page 34805

Schedule RC-F - Other Assets

page 34806

Schedule RC-G - Other Liabilities

page 34806

Schedule RC-H - Selected Balance Sheet Items for Domestic Offices
(FFIEC 031 Only)

page 34806

Schedule RC-I - Selected Assets and Liabilities of IBFs
(FFIEC 031 Only)

page 34806

Schedule RC-K - Quarterly Averages

page 34806

Schedule RC-L - Off-Balance Sheet Items

page 34807

Schedule RC-M - Memoranda

page 34807

Schedule RC-N - Past Due and Nonaccrual Loans, Leases, and
Other Assets

page 34808

Schedule RI - Income Statement

page 34808

Schedule RI-A - Changes in Equity Capital

page 34809

Schedule RI-B - Charge-Offs and Recoveries on Loans and Leases and
Changes in Allowance for Credit Losses

page 34810

Schedule RI-D - Income from International Operations
(FFIEC 031 Only)

page 34811

Schedule RI-E - Explanations

page 34811

B.

Proposed New Regulatory Capital Reporting Approach

page 34811

III.

Proposed New Information

page 34813

A.

Subprime Loans

page 34813

B.

Bank Securitization and Asset Sale Activities

page 34814

C.

Additional Categories of Noninterest Income

page 34815

D.

Federal Home Loan Bank Advances

page 34816

E.

Restructured Derivative Contracts

page 34816

IV.

Reporting of Trust Data

page 34816

V.

Other Issues for Which Public Comment is Requested

page 34817

A.

Subchapter S Bank Dividends Distributed to Cover
Shareholders' Personal Tax Liabilities

page 34817

B.

Reporting of Loan Income and Averages by Small Banks

page 34818

C.

Eliminating Confidential Treatment for Certain Past Due and
Nonaccrual Data

page 34818

D.

Shortening the Submission Period for Banks with Foreign Offices

page 34819

VI.

Request for Comment

page 34819