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FFIEC: Reports of Condition and Income Instructions

December 2022

Last Updated: March 27, 2023

FFIEC: Reports of Condition and Income Instructions for the FFIEC 051 Report Form - March 2023

Instructions for Preparation of Consolidated Reports of Condition and Income for a Bank with Domestic Offices Only and Total Assets Less than $5 Billion (As of March 2023):

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051 Cover Page
(As of March 2023)

General Instructions
(As of December 2022)

Contents
(As of December 2021)

Glossary
(As of December 2022)

Instruction Book Update
(As of March 2023)

 

Individual Schedules

Schedule RI - Income Statement
(As of December 2022)

Schedule RC - Balance Sheet
(As of December 2022)

Schedule RI-A - Changes in Bank Equity Capital
(As of December 2022)

Schedule RC-B - Securities
(As of December 2022)

Schedule RI-B - Charge-Offs and Recoveries on Loans and Leases and Changes in Allowances for Credit Losses
(As of June 2021)

Schedule RC-C1 - Loans and Leases
(As of December 2022)

Schedule RI-C - Disaggregated Data on the Allowance for Loan and Lease Losses
(As of September 2019)

Schedule RC-C2 - Loans to Small Businesses and Small Farms
(As of March 2017)

Schedule RI-E - Explanations
(As of March 2023)

Schedule RC-E - Deposit Liabilities
(As of September 2021)

 

Schedule RC-F - Other Assets
(As of December 2020)

 

Schedule RC-G - Other Liabilities
(As of September 2021)

 

Schedule RC-K - Quarterly Averages
(As of December 2020)

 

Schedule RC-L - Off-Balance Sheet Items
(As of September 2020)

 

Schedule RC-M - Memoranda
(As of December 2021)

 

Schedule RC-N - Past Due and Nonaccrual Loans, Leases, and Other Assets
(As of December 2021)

 

Schedule RC-O - Other Data for Deposit Insurance Assessments
(As of September 2020)

 

Schedule RC-R - Part I - Regulatory Capital Components and Ratios
(As of December 2022)

 

Schedule RC-R - Part II - Risk-Weighted Assets
(As of September 2021)

 

Schedule RC-T - Fiduciary and Related Services
(As of September 2021)

 

Schedule SU - Supplemental Information
(As of December 2021)

 

Optional Narrative Statement - Concerning the Amounts Reported in the Reports of Condition and Income
(As of June 2020)