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FFIEC: Reports of Condition and Income Index

Acceptances

RC-C-13, RC-L-5, RC-N-8, RI-5, RI-15, RI-B-5, A-4

Bank's Acceptance Liability

RC-12, RC-H-1

Customers' Acceptance Liability

RC-8, RC-H-1, RC-M-4

Participations in

RC-L-5, RC-R-2, A-5

Accounting Changes

A-1

Accounting Errors

RI-A-3, RI-E-3, A-2

Accounting Research Bulletin No. 43

A-81

Accounts Payable

RC-G-2

Accrual Basis Reporting

12

Accrued Expenses

RC-G-1

Accumulated Net Gains (Losses) on Cash Flow Hedges

15, RC-16, RC-R-11

Change in

RI-A-4

Acquisition, Development, or Construction (ADC) Arrangements

RC-M-7, RC-M-11, A-3

Adjusted Total Assets

RC-R-7

Adjusted Trading

A-74a

Advertising Expense

RI-24

Agreement Corporation

A-34

AICPA  
Audit and Accounting Guide for Banks and Savings Institutions

RI-B-8, A-27, A-28, A-32, A-68

Practice Bulletin No. 4

A-41

Practice Bulletin No. 6

RC-N-2, A-61

Statement of Position No. 93-6

RC-14

Statement of Position No. 98-1

A-50

Statement of Position No. 98-5

A-76

Allocated Transfer Risk Reserve

RC-6, RC-R-13, RI-B-10

Provision for Allocated Transfer Risk

RI-13

Allowance for Credit Losses

RC-G-2, RC-R-11, RC-R-12, RI-B-8, RI-B-9, RI-B-10, RI-E-3

Changes in

RI-B-8

Provision for Credit Losses

RI-12, RI-B-9

Allowance for Loan and Lease Losses

11, 12, RC-6, RC-R-11, RC-R-12, RI-12, RI-B-1, RI-B-8, RI-B-9, RI-B-10, RI-E-3, A-3

Changes in

RI-B-8

Excess

RC-R-12, RC-R-13

Interagency Policy Statement

11, A-4, A-58

Provision

RI-12, RI-B-9, RI-D-2, RI-D-4

Amended Reports

7, RI-A-1, RI-B-9, RI-E-3

Annuity Sales

RC-M-11, RI-29

APB  
Opinion No. 6

A-81

Opinion No. 16

A-11

Opinion No. 20

A-2

Opinion No. 21

A-67

Opinion No. 30

RI-28, A-35

Applicability of Generally Accepted Accounting Principles

11

Assets Netted Against  
Deposit Liabilities

RC-O-7

Nondeposit Liabilities

RC-M-14

Associated Company

RC-8, RC-M-10, RI-18, A-76a

ATS Account

RC-E-4, RC-K-5, RI-11, A-20

Audit Fees

RI-24

Auditing Work Performed

RC-17

Automated Teller Machines

RI-14, RI-16, A-18, A-21, A-22

Average Total Assets

RC-R-14

Balance Sheet

RC-1

Balances Due From Depository Institutions

RC-1, RC-A-4, RC-K-2, RC-R-15, RI-7

Bank Premises

12, RC-7, RC-R-20, RI-17, RI-21, RI-23, RI-E-1, RI-E-2

Bankers Acceptances

RC-C-13, RC-L-5, RC-M-4, RI-5, RI-15, A-4

Banks

A-7

Commercial Banks in the U.S.

RC-C-8, RC-E-7, A-8

Foreign Banks

RC-E-22, A-7

Foreign Central Banks

RC-A-5

in Foreign Countries

RC-A-5, RC-C-9, RC-E-9, RC-E-10, A-9

U.S. Banks

RC-E-22, A-7

U.S. Branches and Agencies of Foreign Banks

RC-A-5, RC-C-8, A-8

Benefit-Responsive Depository Institution Investment Contracts

RC-O-6

Bilateral Netting Agreements

RC-R-23

Bill-of-Lading Draft

A-15

Borrowings in Foreign Offices

A-9

Branch Sales

RI-17, RI-23

Broker's Security Draft

A-11

Business Combinations

RC-K-1, RI-1, RI-A-3, RI-B-8, RI-B-9, A-11, A-48

Capital Allocation Adjustment

RI-D-2

Capital Reserves

15, RC-14

Capital Stock Transactions

RI-A-1

Capitalization of Interest Costs

A-13

Caps

A-27

Carrybacks and Carryforwards

A-44

Cash and Balances Due From Depository Institutions

RC-1, RC-A-1

Cash Collateral Accounts

RC-R-5, RC-R-21, A-73

Cash Flow Hedges  
Accumulated Net Gains (Losses) on

15, RC-16, RC-R-11, RI-A-4

Cash Items  
in Process of Collection

RC-2, RC-A-2, RC-R-15

Not in Process of Collection

RC-F-2

Cash Management Arrangements

A-14

Cash Surrender Value of Life Insurance

RC-F-3

Cashiers' Checks

RC-E-8, RC-E-11, RI-15

Certificates of Deposit

RC-4, RC-A-4, A-23

Certified Checks

RC-E-8, RC-E-11, RC-E-22, RI-14

Changes in Accounting Estimates

A-1

Changes in Accounting Principles

RI-28, RI-A-3, RI-E-3, A-1

Close of Business

1

Collars

A-27

Collateral Invested Amounts

RC-R-5, RC-R-21, A-73

Collateralized Mortgage Obligations (CMOs)

RC-B-8, RC-B-17, RC-H-3

Commercial Paper

RC-B-8, A-15

Commitments

RC-L-1, RC-L-21, RC-R-2, RC-R-3

Fees

RI-2, RI-16, A-56

Commodity and Other Contracts

RC-L-11, RC-N-10, RC-R-3, RC-R-4, RC-R-21, RC-R-23, RI-34

Commodity Draft

A-15

Common Stock

RC-14, RI-A-1, RI-A-2, RI-A-3

Common Stockholders' Equity Capital

RC-R-10, RC-R-11

Computer Software

RC-F-2, RI-24, RI-25, A-50

Consolidation

8, RC-O-10

Exclusions from

8

Rules of

9

Continuing Contract

A-35

Convertible Debt

RI-A-2

Core Deposit Intangibles

RC-M-5

Corporate Joint Venture

RC-M-10, RI-18, A-76a

Corrections of Accounting Errors

RI-A-4, RI-E-3, A-2

Cost Recovery Method

A-38

Coupon Stripping

A-15

Covered Positions

RC-R-6a, RC-R-13

Credit Cards and Related Plans

14, RC-C-13, RC-K-3, RC-L-3, RC-L-23, RC-N-4, RC-N-8, RI-4, RI-5, RI-B-2, RI-B-5

Credit Balances on

RC-E-3

Credit Card Lines

RC-L-2

Fees

RI-16

Merchant Income and Expense

RI-16, RI-25

Credit Conversion Factors

RC-R-2, RC-R-3

Cumulative Effect of Changes in Accounting Principles

RI-28, RI-A-3, RI-E-3

Cumulative Foreign Currency Translation Adjustments

15, RC-16a, RI-A-4

Currency and Coin

RC-3, RC-A-3, RC-M-3, RC-R-14

Custody Account

A-16

Data Processing Services

RI-17, RI-24

Dealer Reserve Account

A-16

Debt/Equity Swaps

A-41

Debt-for-Development Swaps

A-41

Defeased Debt

RC-M-14

Deferred Tax Assets

A-44

Disallowed

RC-F-4, RC-R-10, RC-R-11, RC-R-13, RC-R-14, RC-R-21

Net Deferred Tax Assets

RC-F-1, RC-R-20, RI-36

Deferred Tax Liabilities

A-44

Net Deferred Tax Liabilities

RC-G-1, RI-36

Demand Notes Issued to the U.S. Treasury

RC-10, RI-12

Deposit Broker

RI-10, RI-24, A-10

Deposit Insurance Expense

RI-23

Deposit Method

RC-M-7, RC-M-8, A-38

Depository Institution Investment Contracts

RC-O-6

Depository Institutions in the U.S.

RC-A-4, A-16

Deposits

RC-9, RC-E-1, RI-10, RI-13, A-17

Accounts of More Than $100,000

RC-O-9

Accounts of $100,000 or Less

RC-O-9

Adjustments to Demand Deposits for Reciprocal Balances

RC-O-6

Assets Netted Against Deposits

RC-O-7

ATS Account

RC-E-4, RC-K-5, RI-11, A-20

Brokered Deposits

RC-E-12, RI-10, RI-24, A-9

Cashiers' Checks

RC-E-8, RC-E-11, RI-15

Certificates of Deposit

RC-4, RC-A-4, A-23

Certified Checks

RC-E-8, RC-E-11, RC-E-22, RI-14

Demand Deposits

RC-E-4, RC-E-5, A-19

Early Withdrawal Penalties

RI-10, RI-18

Hypothecated

RC-C-1, RC-E-2, A-42

in Insured Branches in Puerto Rico and U.S. Territories and Possessions

RC-O-3

in Domestic Offices

RC-9, RC-E-1, RI-11

in Foreign Offices

RC-9, RC-E-21, RC-K-6, RI-11, A-9

Individuals, Partnerships, and Corporations, Deposits of

RC-E-5, RC-E-22

Interest Accrued and Unpaid on

RC-G-1, RC-O-3

Interest on

RI-10

Interest-Bearing

A-24

Maturity and Repricing Data for Time Deposits

RC-E-15, RC-E-22

Money Market Deposit Accounts (MMDAs)

RC-E-4, RC-E-5, RC-E-14, RC-K-5, RI-11, A-23

Money Orders

RC-E-8, RC-E-11, RI-15

Noninterest-Bearing

A-24

Nontransaction Accounts

RC-E-5, RC-E-13, RC-K-7, RI-11, A-19

NOW Accounts

RC-E-4, RC-E-15, RC-K-7, RI-11, A-19

Number of Deposit Accounts

RC-O-9

Oakar Deposits

RC-O-5

of Consolidated Subsidiaries

RC-O-2

Official Checks

RC-E-8, RC-E-11, RC-E-22

Open-Account Time Deposits

A-24

Other Savings Deposits

RC-E-14, RC-K-5, RI-11, A-23

Overdraft

RC-C-19, RC-E-2, A-65

Preauthorized Transfer Accounts

RC-K-5, RI-11, A-20

Preferred Deposits

RC-E-13

Savings Deposits

RC-E-4, RC-E-5, RC-E-14, RI-11, A-21

Service Charges

RI-13, RI-16, RI-D-4

States and Political Subdivisions in the U.S., Deposits of

RC-E-7, RC-E-22

Telephone Transfer Accounts

RC-E-5, RC-K-5, RI-11, A-20

Time Deposits

RC-E-5, A-23

Time Deposits of Less Than $100,000

RC-E-14, RC-E-15, RC-K-6, RI-11

Time Deposits of $100,000 or More

RC-E-15, RC-E-17, RC-K-5, RI-11

Transaction Accounts

RC-E-4, RC-E-5, RC-K-5, RI-11, A-18

Travelers' Checks

RC-E-9, RC-E-11, RI-15

U.S. Government Deposits

RC-E-6, RC-E-22

Unamortized Premiums and Discounts

RC-O-4

Uninsured

RC-O-10

Depreciation

12, RC-7, RI-21

Derivative Contracts

RC-16, RC-L-10, RC-L-17, RC-L-18, RC-M-13, RC-R-3, RC-R-18, RC-R-21, RC-R-23, RI-14, RI-18, RI-33, RI-35, RI-36, A-25

Accumulated Net Gains (Losses) on Cash Flow Hedges

15, RC-16, RC-R-11, RI-A-4

Credit Derivatives

RC-L-8

Credit Losses

RI-36

Current Credit Exposure Across

RC-R-23

Equity Derivative Contracts

RC-L-11, RC-N-10, RC-R-3, RC-R-4, RC-R-21, RC-R-23, RI-34

Fair Values

RC-L-18

Held for Purposes Other Than Trading

RC-L-18, RI-35

Held for Trading

RC-L-17, RI-33

Revaluation Gains (Losses)

RC-D-2, RC-D-3

Impact on Income of

RI-35

Net Unamortized Realized Deferred Gains (Losses) on

15, RC-M-13

Remaining Maturity of

RC-R-23

Differences in Detail of Reports

2

Direct Credit Substitutes

RC-R-2

Director

RC-M-1

Director Attestation

5

Directors' Fees

RI-23

Discounts

RC-O-4, A-67

Disposals of Business Segments

RI-28

Dividend Income on Securities

RI-8

Dividends

A-33

Cash Dividends

RC-G-2, RI-32, RI-A-3, A-33

Property Dividends

11, RI-A-5, A-33

Stock Dividends

RI-A-2, A-33

Dollar Repurchase Agreements

A-68

Domestic Office

A-33

Domicile

A-33

Due Bills

A-34

Edge Corporation

A-34

EITF  
Issue No. 84-7

A-31

Issue No. 86-34

A-31

Issue No. 90-5

A-13

Electronic Filing

5

Employee Benefits

RI-20

Employee Stock Ownership Plan (ESOP)

RC-12, RC-14, RI-20, RI-A-2

Equity Capital

RC-16a, RC-R-11, RI-A-1, RI-A-5

Changes in

RI-A-1

Equity Method of Accounting

RC-M-10, A-76a

Escrow Funds

RC-E-3

Examination Fees

RI-25

Executive Officer

RC-M-1

Explanations

RI-E-1

Extended Settlements

A-74a

Extensions of Credit to Executive Officers, Directors, Principal Shareholders, and Their Related Interests

RC-M-1

Extinguishments of Liabilities

RI-27, A-34

Extraordinary Items

RI-27, RI-D-2, RI-D-4, RI-E-2, A-34

Fails

A-35

FASB  
Interpretation No. 14

A-80

Interpretation No. 39

RC-M-14, RC-R-21, A-63

Interpretation No. 41

RC-M-14, RI-10, RI-12, A-64

Statement No. 4

RI-27

Statement No. 5

A-58, A-60, A-80

Statement No. 13

A-52

Statement No. 15

RI-28, A-36, A-81

Statement No. 28

A-53

Statement No. 34

A-14

Statement No. 52

RC-16a, A-29, A-40

Statement No. 65

A-74b

Statement No. 66

RC-M-7, RC-M-8, A-37

Statement No. 72

A-13

Statement No. 76

RC-M-14

Statement No. 80

A-30

Statement No. 86

A-50a

Statement No. 91

A-56, A-67

Statement No. 94

9

Statement No. 105

A-28

Statement No. 109

A-42

Statement No. 114

A-58, A-81

Statement No. 115

RC-15, RC-B-1, A-74

Statement No. 121

A-36, A-50a

Statement No. 125

RC-F-1, A-28, A-34, A-68, A-74a, A-74b, A-76b, A-78

Statement No. 133

RC-16

Technical Bulletin No. 85-4

RC-F-3

Federal Funds Purchased

RC-10, RC-H-1, RC-K-6, RI-12, A-35

Federal Funds Sold

RC-5, RC-H-1, RC-K-2, RC-M-2, RI-10, A-35

Federal Home Loan Bank  
Borrowings from

RC-11

Federal Home Loan Bank Stock

RC-B-10

Federal Reserve  
Balances Due From Federal Reserve Banks

RC-3, RC-A-6, RC-R-15

Borrowings from Federal Reserve Banks

RC-11

Federal Reserve Bank Stock

RC-B-10, RC-R-15

Regulation D

A-17, A-50a

Regulation K

A-34

Regulation O

RC-M-1

Federally-Sponsored Lending Agency

RC-C-20, A-36

Fee Income

RI-2, RI-15, RI-D-4, A-56

Financial Assets

A-78

Transferred With Recourse

RC-L-6

Financial Guarantee Insurance

RC-L-9

Fixed Assets

12, RC-7, RC-R-20, RI-17, RI-21, RI-23, RI-E-1, RI-E-2

Floors

A-27

Food Stamps

RC-2, RC-A-2, RI-15

Foreclosed Assets

RC-M-8, RI-23, A-36

Foreign Branch Report of Condition

16

Foreign Currency Transactions

A-29, A-39

Foreign Currency Translation Adjustments

RI-A-5, RI-B-10, A-39, A-40

Foreign Debt Exchange Transactions

A-40

Foreign Exchange Contracts

RC-L-10, RC-N-10, RC-R-3, RC-R-4, RC-R-19, RC-R-21, RC-R-23, RI-34

Spot Contracts

RC-L-8

Foreign Governments and Official Institutions

RC-E-10, RC-E-22, A-41

Foreign Office

A-42

Foreign Office Guarantees

RC-L-4, RC-L-21, RC-R-2

Foreign Official Institutions

A-41

Forward Agreement

RC-R-2

Forward Contracts

RC-B-2, RC-L-12, RI-18, RI-24, A-26, A-31

Forward Rate Agreement

A-26

Frequency of Reporting

2

Full Accrual Method

A-37

Full-Time Equivalent Employees

RI-31

Functional Currency

A-39

Futures Contracts

RC-B-2, RC-L-11, RC-R-20, RI-18, RI-24, A-26, A-30

Gains Trading

A-74

General Instructions

1

General Obligations

RC-B-6, RC-R-17

Generally Accepted Accounting Principles

11

Gold Contracts

RC-R-3, RC-R-24

Goodwill

RC-M-6, RC-R-10, RC-R-11, RC-R-13, RC-R-14, A-12

Ground Rents

RC-F-3, RI-19

Hedge Accounting

A-27

Home Equity Lines

RC-L-1

Hybrid Capital Instruments

RC-R-11

Immediately Available Funds

A-35

Income  
Fee Income

RI-2, RI-15, RI-D-4, A-56

from Fiduciary Activities

9, RI-13, RI-16, RI-D-4

from Lease Financing Receivables

RI-7

from International Operations

RI-D-1

from the Sale and Servicing of Mutual

Funds and Annuities

RI-29

Income Earned, Not Collected

RC-F-1, RC-F-2

Rental Income

RI-16, RI-18, RI-21

Servicing Income

RI-15

Tax-Exempt Income

RI-6, RI-7, RI-9, RI-31, RI-32

Trust Income

RI-13, RI-16, RI-D-4

Income Statement

RI-1

Income Taxes

11, 12, A-42

Alternative Minimum Tax

A-47, A-49

Applicable Income Taxes

RI-26, RI-36, RI-D-3

Carrybacks and Carryforwards

A-44

Deferred Income Taxes

RI-36, A-43

Deferred Tax Assets

RC-F-1, RC-F-4, RC-R-11, RC-R-12, RC-R-14, RC-R-20, RC-R-21, RI-36, A-44

Deferred Tax Liabilities

RC-G-1, RI-36, A-44

Individual Retirement Accounts (IRAs)

RC-E-12, RI-14

Individuals, Partnerships, and Corporations, Deposits of

RC-E-5, RC-E-22

Industrial Development Obligations

RC-B-4, RC-B-6, RC-C-16, RC-R-20

Installment Method

A-38

Insurance Expense

RI-20, RI-21, RI-23

Intangible Assets

RC-8, RC-L-9, RC-M-4, RC-R-11, RC-R-12, RI-24, RI-E-2, A-11

Amortization of

RI-24, RI-E-2

Disallowed

RC-R-10, RC-R-11, RC-R-13, RC-R-14, RC-R-21

Grandfathered

RC-M-6

Identifiable

RC-M-5

Interest Accrued and Unpaid on Deposits

RC-G-1, RC-O-3

Interest Capitalization

A-13

Interest Expense

RI-10, RI-D-1, RI-D-4

Incurred to Carry Tax-Exempt Assets

RI-29

Intracompany

RI-D-3

on Demand Notes Issued to the U.S. Treasury, Trading Liabilities, and Other Borrowed Money

RI-12

on Deposits

RI-10

on Federal Funds Purchased and Securities Sold Under Agreements to Repurchase

RI-12

on Subordinated Notes and Debentures

RI-12

Interest Income

RI-2, RI-D-1, RI-D-4

from Trading Assets

RI-10

Intracompany

RI-D-3

on Balances Due From Depository Institutions

RI-7

on Federal Funds Sold and Securities Purchased Under Agreements to Resell

RI-10

on Loans

RI-2

on Securities

RI-8

Interest Rate  
Caps

RC-L-15, RC-L-16, A-27

Collars

RC-L-15, RC-L-16, A-27

Contracts

RC-L-10, RC-N-10, RC-R-3, RC-R-4, RC-R-19, RC-R-21, RC-R-23, RI-34

Floors

RC-L-15, RC-L-16, A-27

Swaps

RC-L-17, RC-L-18, A-26, A-31

Interest-Bearing Due From Balances

RC-4, RC-K-2

Interest-Only Strips Receivable

RC-F-1, RC-R-5, RC-R-21, A-73, A-75

Internal-Use Computer Software

A-50

International Banking Facility (IBF)

RC-I-1, A-50a

International Operations

RI-D-1

Interoffice Accounts

A-76

Investments in  
Mutual Funds

RC-B-10, RC-H-3

Real Estate Ventures

RC-M-7, RC-M-11

Unconsolidated Subsidiaries and Associated Companies

15, RC-8, RC-M-10, RI-18, A-76a

Issue Costs

RC-F-3, RI-12

Joint Venture

A-76a

Keogh Plan Accounts

RC-E-12, RI-14

Leases  
Capital Lease

A-52

Charge-Offs and Recoveries

RI-B-1, RI-B-2, RI-B-6, RI-B-9

Direct Financing Lease

RC-C-21, A-53

Favorable Leasehold Rights

RC-M-5

Held for Sale

RC-C-35

Income from

RI-7

Lease Accounting

A-52

Lease Financing Receivables

15, RC-6, RC-C-1, RC-C-21, RC-K-5, RI-17, RI-23, RI-E-1, RI-E-2, A-53

Leveraged Lease

RC-C-21, A-53

Maturity and Repricing Data

RC-C-25

Obligations Under Capitalized Leases

RC-11

Operating Lease

RC-F-3, RI-16, RI-21, A-52, A-54

Past Due and Nonaccrual

RC-N-1

Restructured

RC-C-23, RC-N-3, RC-N-5, RC-N-9, A-81

Sale-Leaseback Transactions

RC-G-2, A-53

Leasehold Improvements

RC-7, RI-21

Legal Fees

RI-23, RI-24

Letters of Credit

RC-F-3, RI-15, A-54

Commercial

RC-L-5, RC-R-3, RI-15, A-54

Deferred Payment

RC-F-3, RC-G-2, RI-15

Standby

RC-L-3, RC-L-21, RI-15, A-55

Financial Standby

RC-L-4, RC-R-2

Performance Standby

RC-L-4, RC-R-2

Traveler's

A-54

Letters of Indemnity

RC-L-9

Leverage Capital

RC-R-14

Life Insurance

RC-F-3, RI-19

Loans

RC-6, RC-C-1, RC-K-3, RC-K-4, RI-2, RI-17, RI-23, RI-E-1, RI-E-2, A-55

1-4 Family Residential Real Estate Loans

RC-C-4, RC-C-35, RC-N-6, RC-N-10, RC-R-18, RI-B-4, RI-B-7

Adjustable Rate Closed-End First Lien Loans

RC-C-35

Serviced for Others

RC-M-3

Agricultural

14, RC-K-6, RC-N-6, RI-32, RI-B-3

All Other

RC-C-19, RC-N-8, RI-B-6

Automobile

RC-C-14, RC-L-22

Charge-Offs

RI-B-1, RI-B-9

Collateral Dependent

11, A-59

Commercial (Time and Demand) and All Other Loans

14, RC-K-4, RC-N-5, RI-4, RI-B-2

Commercial and Industrial

RC-C-10, RC-K-4, RC-N-8, RI-5, RI-B-5

Commercial Real Estate

RC-C-6, RC-L-2, RC-N-7, RC-N-10, RI-B-4, RI-B-7

Construction and Land Development

RC-C-3, RC-L-2, RC-N-6, RC-N-10, RI-B-3, RI-B-7

Consumer

RC-C-13, RC-L-23

Credit Cards and Related Plans

14, RC-C-13, RC-K-3, RC-L-3, RC-L-23, RC-N-4, RC-N-8, RI-4, RI-5, RI-B-2, RI-B-5

Farm

RC-C-9

Farmland

RC-C-4, RC-N-6, RC-N-10, RI-B-4, RI-B-7

Fees

RC-C-1, RC-G-2, RI-2, A-56

for Purchasing or Carrying Securities

RC-C-18

Government Guaranteed

RC-N-5, RC-N-9

Held for Sale

RC-C-2, RC-C-35, RI-17, RI-23

Home Equity

RC-C-5, RC-N-6, RC-N-10, RI-B-4, RI-B-7

Impairment

11, A-58

in Foreign Offices

RC-K-4

Insider

RC-M-1

Installment

13, RC-K-3, RC-L-22, RC-N-4, RI-4, RI-B-2

Interest and Fee Income

RI-2

Loan Losses

RI-B-1, RI-B-9

Maturity and Repricing Data

RC-C-25

Multifamily Real Estate

RC-C-5, RC-L-2, RC-N-7, RC-N-10, RC-R-18, RI-B-4, RI-B-7

Nonfarm Nonresidential Real Estate

RC-C-6, RC-L-2, RC-N-7, RC-N-10, RI-B-4, RI-B-7

Origination Costs

RC-C-1, A-56

Other

RC-C-18, RI-6

Overdraft Checking

RC-C-13

Participations

A-80

Past Due and Nonaccrual

RC-N-1

Real Estate

13, RC-K-3, RC-N-4, RI-4, RI-B-1

Recoveries

RI-B-1, RI-B-9

Residential Real Estate

RC-C-4, RC-C-35, RC-N-6, RC-N-10, RC-R-18, RI-B-4, RI-B-7

Restructured

RC-C-23, RC-N-3, RC-N-5, RC-N-9, A-81

Secured by Real Estate

RC-C-2, RC-K-4, RC-N-8, RI-5, RI-B-5, A-59

Securitized Installment Loans to Individuals

RC-L-22

Serviced for Others

RC-M-3, RC-M-15

Small Business

RC-C-37, RC-C-38

Small Farm

RC-C-37, RC-C-41

Student

RC-C-14

Swaps

A-41

to Depository Institutions

RC-C-6, RC-N-8, RI-5, RI-B-5

to Finance Commercial Real Estate, Construction, and Land Development

RC-C-35, RC-L-2, RC-N-6, RC-N-9, RI-B-3, RI-B-6

to Finance Agricultural Production and Other Loans to Farmers

RC-C-9, RC-K-4, RC-N-8, RI-5, RI-B-5

to Foreign Governments and Official Institutions

RC-C-16, RC-N-8, RI-6, RI-B-2, RI-B-6

to Individuals for Household, Family, and Other Personal Expenditures

RC-C-13, RC-K-4, RC-L-22, RC-N-8, RI-5, RI-B-5

to Nonprofit Organizations

RC-C-19

Unearned Income on

RC-C-1, RC-C-22

Loss Contingencies

A-59

Mandatory Convertible Debt

RC-M-6, RC-R-11, A-60

Margin Accounts

RC-F-2, RC-R-20, A-29

Market Risk Equivalent Assets

RC-R-13

Materiality

7

Maturity and Repricing Data  
for Debt Securities

RC-B-12

for Loans and Leases

RC-C-25

for Time Deposits

RC-E-15, RC-E-22

Mergers

A-11

Minority Interests in Consolidated Subsidiaries

RC-G-1, RC-R-10

Money Market Deposit Accounts (MMDAs)

RC-E-4, RC-E-5, RC-E-14, RC-K-5, RI-11, A-23

Money Orders

RC-E-8, RC-E-11, RI-15

Mortgage Indebtedness

RC-11

Mortgage Servicing Assets

RC-M-4, RC-R-20, RC-R-21, A-75

Mutual Fund and Annuity Sales

RC-M-11, RI-29

Negative Entries

15

Negative Goodwill

RC-G-2, A-12

Net Booking Location Adjustment

RI-D-2

Net Due From (To) Own Foreign Offices

RC-H-1

Net Due From (To) The Bank's IBF

RC-H-4

Net Gains (Losses) From Asset Sales

RI-17, RI-23, RI-E-1, RI-E-2

Net Income (Loss)

RI-28, RI-A-1

Net Income Attributable to International Operations

RI-D-3

Net Interest Income

RI-12, RI-D-2

Net Risk-Weighted Assets

RC-R-13

Net Unrealized Holding Gains (Losses) on Available-for-Sale Securities

15, RC-15, RC-R-11

Change in

RI-A-4

Netting

RC-M-14, RC-O-7, RC-R-21, A-63

Nonaccrual Status

11, 12, RC-N-2, A-60

Noninterest Expense

RI-20

Other

RI-22, RI-D-2, RI-D-4, RI-E-2

Noninterest Income

RI-13, RI-D-2

All Other

RI-16, RI-D-4, RI-E-1

Other

RI-15, RI-D-4

Noninterest-Bearing Due From Balances

RC-1, RC-3, RC-A-6, RC-M-2

Nonmortgage Servicing Assets

RC-M-5, RC-R-20, RC-R-21, A-75

Nontransaction Accounts

RC-E-5, RC-E-13, RC-K-7, RI-11, A-21

Note Issuance Facilities (NIFs)

RC-L-1, RC-L-3, RC-R-2

NOW Accounts

RC-E-4, RC-E-15, RC-K-7, RI-11, A-19

Number of Deposit Accounts

RC-O-9

Number of Full-Time Equivalent Employees

RI-31

Obligations Under Capitalized Leases

RC-11

Off-Balance Sheet Items

RC-L-1

All Other Off-Balance Sheet Assets

RC-L-9

All Other Off-Balance Sheet Liabilities

RC-L-8

Office Supplies

RI-25

Officer Declaration

5

Official Checks

RC-E-8, RC-E-11, RC-E-22

Offsetting

RC-M-14, RC-O-7, RC-R-21, A-63

One-Day Transaction

A-35

Option Contracts

RC-B-2, RC-L-13, RC-L-15, RI-16, A-26

Call Option

A-26

Exchange-Traded Option

RC-L-13

Over-the-Counter Option

RC-L-15

Purchased Option

RC-L-14, RC-L-15, A-26, A-32

Put Option

A-26

Written Option

RC-G-2, RC-L-14, RC-L-15, A-26, A-32

Optional Narrative Statement

RC-X-1

Organization Costs

A-76

Other Assets

RC-8, RC-F-1

Other Borrowed Money

RC-11, RC-H-1, RC-K-6, RI-12

Other Data for Deposit Insurance and FICO Assessments

RC-O-1

Other Depository Institutions in the U.S.

RC-C-8, RC-E-8, RC-E-22, A-17

Other Expenses Accrued and Unpaid

RC-G-1

Other Liabilities

RC-13, RC-G-1

Other Real Estate Owned

RC-8, RC-M-7, RC-M-8, RC-R-20, RI-17, RI-18, RI-23, RI-E-1, RI-E-2, A-36

Overdraft

RC-C-19, RC-E-2, A-65

Pair-Offs

A-74

Pass-Through Reserve Balances

RC-O-4, RC-R-15, A-66

Past Due and Nonaccrual Loans, Leases, and Other Assets

RC-N-1

Payable Through Drafts

RC-E-3, RC-O-1

Performance Bonds

A-29

Placements and Takings

A-66

Pooling of Interests

RC-K-1, RI-1, RI-A-2, RI-B-8, A-11

Postage

RI-25

Pre-Opening Income and Expenses

RI-1, RI-A-2, A-76

Precious Metals Contracts

RC-R-3, RC-R-24

Preferred Stock

RC-R-8, RC-R-9, RI-A-1, RI-A-2, A-67

Auction Rate

RC-R-11

Intermediate-Term

RC-R-8, RC-R-11

Limited-Life

RC-12, RI-A-2, RI-A-3, A-67

Long-Term

RC-R-9, RC-R-11

Perpetual

RC-14, RI-A-1, RI-A-2, RI-A-3, A-67

Cumulative

RC-R-11

Noncumulative

RC-M-11, RC-R-10

Premises and Fixed Assets

12, RC-7, RC-R-20, RI-17, RI-23, RI-E-1, RI-E-2

Expenses of

RI-21

Premiums

12, RC-O-4, A-67

Prepaid Expenses

RC-F-2

Preparation of the Reports

5

Prepayment Penalties

RI-2

Principal Shareholder

RC-M-1

Property Taxes

RI-22

Provision for Allocated Transfer Risk

RI-13

Provision for Credit Losses

RI-12, RI-B-9, RI-D-2, RI-D-4

Publication Requirements

11

Purchase Acquisition

RC-K-1, RI-1, RI-A-2, RI-B-8, A-11

Purchased Credit Card Relationships

RC-M-5, RC-R-20, RC-R-21

Push Down Accounting

11, RC-K-1, RI-1, RI-A-3, RI-33, RI-B-8, RI-B-10, A-12

Qualifying Limited-Life Capital Instruments

RC-R-8

Quarterly Averages

RC-K-1

Real Estate Mortgage Investment Conduits (REMICs)

RC-B-8, RC-B-17, RC-H-3

Reciprocal Balances

RC-O-6, A-68

Reciprocal Holdings of Capital Instruments

RC-M-15, RC-R-12, RC-R-13

Recourse

A-70

Financial Assets Transferred With Recourse

RC-L-6

Liability Account

RC-G-2, A-4

Low Level Recourse

RC-R-2, RC-R-5, RC-R-11, RC-R-13, RC-R-21

Small Business Obligations Transferred With Recourse

RC-L-7, RC-R-6a

Recoveries on Loans and Leases

RI-B-1, RI-B-9

Reduced-Profit Method

A-38

Regulatory Capital

RC-R-1

Related Interest

RC-M-1

Release of Reports

11

Remote Service Units

RI-14, RI-16, A-18, A-21

Renegotiated Troubled Debt

A-81

Rental Income

RI-16, RI-18, RI-21

Reorganization

A-13

Replacement Cost

RC-N-10

Reporting by Type of Office

10

Reporting of Loan Detail

12

Repossessed Property

RC-F-2, RI-17, RI-23

Repurchase/Resale Agreements

A-64, A-68, A-74a

Research and Development Costs

RI-24

Restructured Loans and Leases

RC-C-23, RC-N-3, RC-N-5, RC-N-9, A-81

Retained Subordinated Interests

RC-R-5, RC-R-21, A-73

Retirement of Capital Stock

RI-A-1

Retirement Plan Contributions

RI-20

Revenue Obligations

RC-B-6, RC-R-19

Revolving Underwriting Facilities (RUFs)

RC-L-1, RC-L-3, RC-R-2

Risk-Based Capital

RC-R-1, A-70

20 Percent Risk Category

RC-R-15

50 Percent Risk Category

RC-R-17

100 Percent Risk Category

RC-R-19

Asset Values Excluded From and Deducted in Risk-Based Capital

15, RC-R-20

Covered Positions

RC-R-6a, RC-R-13

Credit Conversion Factors

RC-R-2

Market Risk Capital Guidelines

RC-R-6a

Market Risk Equivalent Assets

RC-R-13

Risk-Weighted Assets

RC-R-13

Sales of Assets for Risk-Based Capital Purposes

A-70

Total Risk-Based Capital

15, RC-R-12

Zero Percent Risk Category

RC-R-14

Rounding

15

Safe Deposit Boxes

RI-15

Salaries and Employee Benefits

RI-20

Sale-Leaseback Transactions

RC-G-2, A-53

Sales of Assets for Risk-Based Capital Purposes

A-70

Sales of Capital Stock

RI-A-1

Sales Taxes

RI-24

Savings Bonds

RC-2, RC-A-2, RC-E-7, RI-15

Securities

RC-4, RC-B-1, RC-H-2, RC-H-3, A-74

Accrued Interest on Securities Purchased

RC-F-2

Available-for-Sale

RC-4, RC-15, RC-B-1, RC-H-2, RC-R-20, RI-A-4, A-74

Borrowed

RC-B-2, RC-L-6, A-74a

Collateralized Mortgage Obligations (CMOs)

RC-B-8, RC-B-17, RC-H-3

Equity Securities

RC-B-9, RC-H-3, RC-K-2, RC-R-19, RC-R-20, RI-9

Federal Home Loan Mortgage Corporation (FHLMC)

RC-B-4, RC-B-7, RC-B-8, RC-B-10, RC-H-2, RC-H-3, RC-K-2, RI-8, RI-9

Federal National Mortgage Association (FNMA)

RC-B-4, RC-B-7, RC-B-8, RC-B-10, RC-H-2, RC-H-3, RC-K-2, RI-8, RI-9

Foreign Debt Securities

RC-B-9, RC-H-3, RI-9

Government National Mortgage Association (GNMA)

RC-B-3, RC-B-7, RC-B-8, RC-H-2, RC-H-3, RC-K-2, RC-R-14, RI-8, RI-9

Held-to-Maturity

RC-4, RC-B-1, RC-B-18, RC-H-2, A-74

Impairment of

RI-19

Interest and Dividend Income on

RI-8

Lent

RC-B-2, RC-L-6, RC-R-2, RI-16, A-74a

Market Value of

A-60

Maturity and Repricing Data for Debt Securities

RC-B-12

Mortgage-Backed Securities

RC-B-6, RC-B-15, RC-B-17, RC-D-1, RC-H-2, RC-H-3, RC-R-16, RC-R-18, RI-9

Net Unrealized Holding Gains (Losses) on Available-for-Sale Securities

15, RC-15, RC-R-11, RI-A-4

Other Debt Securities

RC-B-8, RC-D-2, RC-H-3, RC-K-2, RI-9

Participations in Pools of Securities

RC-5, RC-10, RC-B-1, A-69

Pass-Through Securities

RC-B-7, RC-D-1, RC-H-2

Past Due and Nonaccrual

RC-N-1

Pledged

RC-B-2, RC-B-12

Purchased Under Agreements to Resell

RC-5, RC-B-1, RC-H-1, RC-K-2, RC-M-2, RI-10, A-64, A-68

Real Estate Mortgage Investment Conduits (REMICs)

RC-B-8, RC-B-17, RC-H-3

Realized Gains (Losses)

RI-19, RI-D-2, RI-D-4

Securities Activities

A-74

Sold Under Agreements to Repurchase

RC-10, RC-B-1, RC-H-1, RC-K-6, RI-12, A-64, A-68

States and Political Subdivisions in the U.S.

RC-B-4, RC-D-1, RC-H-2, RC-K-2, RI-8

Stripped Mortgage- Backed Securities

RC-B-8, RC-B-17, RC-H-3, RC-R-20

STRIPS

A-16

Structured Notes

RC-B-19

Trading

RC-6, RC-D-1, A-74

U.S. Government Agency Obligations

RC-B-3, RC-D-1, RC-H-2, RC-K-2, RI-8, RI-9

U.S. Government- Sponsored Agency Obligations

RC-B-4, RC-R-16

U.S. Treasury

RC-B-2, RC-D-1, RC-H-2, RC-K-2, RC-R-14, RI-8, RI-9

Underwriting

RC-L-3

When-Issued

RC-L-9, RC-L-12, A-74, A-83

Selected Assets and Liabilities of IBFs

RC-I-1

Selected Balance Sheet Items for Domestic Offices

RC-H-1

Separate Entity Method

11, A-47

Service Charges on Deposit Accounts

RI-13, RI-16, RI-D-4

Servicing  
Contractually Specified Servicing Fees

A-74b

Income

RI-15

Mortgage Servicing Assets

RC-M-4, RC-R-20, RC-R-21, A-75

Nonmortgage Servicing Assets

RC-M-5, RC-R-20, RC-R-21, A-75

Servicing Assets and Liabilities

RI-15, RI-24, A-74b

Settlement Date Accounting

A-77

Shell Branches

A-75

Shifts in Reporting Status

3

Short Position

RC-D-3, A-74a, A-75

Signatures

5

Small Business Obligations

RC-L-7, RC-R-6a

Social Security Taxes

RC-E-7, RI-20

Spread Accounts

RC-R-5, RC-R-21, A-73

Standby Contract

A-26

Start-Up Activities

A-76

States and Political Subdivisions in the U.S.  
Deposits of

RC-E-7, RC-E-22

Obligations of

RC-C-16, RI-6, RI-31, RI-32

Securities Issued By

RC-B-4, RC-D-1, RC-H-2, RC-K-2, RI-8

Stock Options

RI-A-2

Strip Participation

A-72

STRIPS

A-16

Structured Notes

RC-B-19

Subchapter S Election

RI-36

Submission Date

7

Submission of Reports

5

Subordinated Notes and Debentures

RC-12, RC-R-8, RC-R-11, RI-12, A-76

Subsidiaries

A-76a

Deposits of Consolidated Subsidiaries

RC-O-2

Investments in Unconsolidated Subsidiaries

15, RC-8, RC-M-10, RI-18

Majority-Owned

A-76a

Minority Interests in Consolidated Subsidiaries

RC-G-1, RC-R-10

Real Estate

RC-R-10

Significant

A-76a

Surplus

RC-14

Suspense Accounts

A-76b

Swap Contracts

RC-L-17, A-26

Syndications

A-76b

Tax-Exempt Income

RI-6, RI-7, RI-9, RI-31, RI-32

Telephone Expenses

RI-25

Tellers' Overages and Shortages

RI-18, RI-25

Temporary Differences

A-43

Term Federal Funds

A-36

Tier 1 Capital

15, RC-R-10

Tier 2 Capital

RC-R-11

Tier 3 Capital

RC-R-12

Total Assets

RC-8, RC-K-5, RC-R-14, RC-R-22

Total Equity Capital

RC-16a, RI-A-1, RI-A-5

Total Liabilities

RC-13

Total Risk-Based Capital

15, RC-R-12

Trade Date Accounting

A-77

Trading  
Trading Account

A-74, A-77

Trading Assets

RC-6, RC-D-1, RC-K-5

Trading Liabilities

RC-11, RC-D-1, RI-12

Trading Revenue

RI-14, RI-16, RI-18, RI-33, RI-D-4

Transaction Accounts

RC-E-4, RC-E-5, RC-K-5, RI-11, A-18

Transactions Near End of Period

16

Transactions with Parent Holding Company

RI-A-5, RI-E-3

Transfers of Financial Assets

A-78

Travelers' Checks

RC-E-9, RC-E-11, RI-15

Treasury Receipts

A-15

Treasury Stock

RC-14, RI-A-2, A-81

Treasury Tax and Loan Accounts

RC-E-6, RI-15

Troubled Debt Restructurings

RC-C-23, RC-N-3, RI-28, A-81

Trust Funds

RC-E-2, RC-O-2

Trust Income

RI-13, RI-16, RI-D-4

Undivided Profits and Capital Reserves

15, RC-14, RI-A-1

Unearned ESOP Shares

RC-14

Unemployment Taxes

RI-20

Uninvested Trust Funds

RC-O-2

Unposted Credits

RC-O-2

Unposted Debits

RC-3, RC-A-3, RC-O-1

Unused Commitments

RC-L-1, RC-L-21, RC-R-2, RC-R-3, RI-2, A-56

U.S. Territories and Possessions

A-83

Utility Costs

RI-22

Valuation Allowance

A-83

Verification

16

When-Issued Securities

RC-L-9, RC-L-12, A-74, A-83

Last Updated 09/22/1999 insurance@fdic.gov