FFIEC: Reports of Condition and Income Index
A
- 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
B
- 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
C
- 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
D
- 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
E
- 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
F
- 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
G
- 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
H
- Hedge Accounting
- A-27
- Home Equity Lines
- RC-L-1
- Hybrid Capital Instruments
- RC-R-11
I
- 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 class="tab">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
J
- Joint Venture
- A-76a
K
- Keogh Plan Accounts
- RC-E-12, RI-14
L
- 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
M
- 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
N
- 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 class="tab">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
O
- 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
P
- 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
Q
- Qualifying Limited-Life Capital Instruments
- RC-R-8
- Quarterly Averages
- RC-K-1
R
- 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
S
- 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
T
- 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
U
- 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
V
- Valuation Allowance
- A-83
- Verification
- 16
W
- When-Issued Securities
- RC-L-9, RC-L-12, A-74, A-83