Cash and Balances Due from Depository Institutions,
Noninterest-Bearing
The total of all noninterest-bearing balances due from depository institutions, currency
and coin, cash items in process of collection, and unposted debits. Includes balances due
from banks in foreign countries and foreign central banks, foreign branches of other U.S.
banks, and Federal Reserve Banks.
Cash
and Balances Due from Depository Institutions, Interest-Bearing
The total of all interest-bearing balances due from depository institutions, including
time certificates of deposit not held in trading accounts. Includes balances due from
banks in foreign countries and foreign central banks, foreign branches of other U.S.
banks, and Federal Reserve Banks.
Securities
The total book value of all securities. Includes U.S. Treasury securities + U.S.
government agency and corporation obligations + securities issued by states and political
subdivisions in the U.S. + other domestic debt securities + foreign debt securities +
equity securities.
Held-to-Maturity Securities (Amortized Cost)
The amount of held-to-maturity securities at amortized cost. Amortized cost is the
purchase price of a debt security adjusted for amortization of premium or accretion of
discount if the debt security was purchased at other than par or face value.
Available-for-Sale Securities (Fair Value)
The amount of available-for-sale securities at fair market value
Federal
Funds Sold
The gross dollar amount of funds lent in the form of immediately available funds under
agreements or contracts that mature in one business day or roll over under a continuing
contract. Includes securities purchased under agreements to resell that involve the
receipt of immediately available funds and mature in one business day or roll over under a
continuing contract.
Securities Purchased Under Agreements to Resell
The gross dollar amount of security resale agreements that mature in more than one
business day, other than securities purchased under resale agreements to maturity, and of
purchases of participations in pools of securities that mature in more than one business
day.
Loans and Lease Financing Receivables, Net of Unearned Income:
The total of loans and lease financing receivables, net of unearned income. Includes loans
secured by real estate + loans to depository institutions + loans to finance agricultural
production and other loans to farmers + commercial and industrial loans + acceptances of
other banks, both U.S. and foreign + loans to individuals for household, family, and other
personal expenditures + loans to foreign governments and official institutions +
obligations of states and political subdivisions in the U.S. + other loans (e.g., for
purchasing or carrying securities, and not including consumer loans) + lease financing
receivables - any unearned income reflected in such loans.
Allowance for Loan and Lease Losses
Allowance for loan and lease losses adequate to absorb anticipated losses from loans and
lease financing receivable portfolios, including any accrued and unpaid interest.
Allocated Transfer Risk Reserve
The dollar amount required to be maintained in an allocated transfer risk reserve if the
reporting bank is required to establish and maintain such a reserve.Transfer risk occurs
when foreign borrowers have problems converting domestic currency into foreign exchange
because of foreign exchange controls or for other reasons.
Loans and Lease Financing Receivables, Net of Unearned Income,
Allowance for Loan and Lease Losses(All), and Allocated Transfer Risk Reserve (ATR)
Loans and leases, net of unearned income - allowance for loan and lease losses - allocated
transfer risk reserve.
Trading
Assets
Assets used to (a) regularly underwrite or deal in securities, interest rate contracts,
foreign exchange rate contracts, other off-balance sheet commodity and equity contracts,
other financial instruments, and other assets for resale, (b) acquire or take positions in
such items principally for the purpose of selling in the near term or otherwise with the
intent to resell in order to profit from short-term price movements, or (c) acquire or
take positions in such items as an accommodation to customers or for other trading
purposes.
Premises
and Fixed Assets
The book value, less accumulated depreciation or amortization, of all premises, equipment,
furniture, and fixtures purchased directly or acquired by means of a capital lease.
Includes premises that are actually owned and occupied by the bank, its branches, or its
consolidated subsidiaries + leasehold improvements, vaults, and fixed machinery and
equipment + remodeling costs to existing premises + RE acquired and intended to be used
for future expansion + parking lots that are used by customers or employees of the bank,
its branches, and its consolidated subsidiaries + furniture, fixtures, and movable
equipment of the bank, its branches, and its consolidated subsidiaries + automobiles,
airplanes, and other vehicles owned by the bank and used in the conduct of its business +
the amount of capital lease property--premises, furniture, etc. + the amount of assets
that indirectly represent premises, equipment, etc., including stocks and bonds issued by
nonmajority-owned corporationss whose principal activity is the ownership of land,
buildings, equipment, furniture, etc., occupied or used by the bank, its branches, or its
consolidated subsidiaries + loans and advances to individuals, partnerships, and
nonmajority-owned corporations for the purpose of purchasing or holding land, buildings,
or fixtures occupied or used by the bank, its branches, or its consolidated subsidiaries.
The book value, less accumulated depreciation, if any, of all RE other than bank premises owned or controlled by the bank and its consolidated subsidiaries. Includes RE acquired in any manner for debts previously contracted + RE collateral which the bank controls "in substance" even though formal foreclosure proceedings have not been instituted against the borrower + RE acquired and held for investment purposes (other than bank premises) + RE acquisition, development, or construction arrangements which are accounted for as investments in RE in accordance with guidance prepared by the AICPA + property formerly but no longer used for banking + property originally acquired for future expansion but no longer intended to be used for that purpose + other RE owned sold under contract and accounted for under the deposit method of accounting in accordance with FASB Statement No. 66 + receivabls resulting from sales of other RE owned accounted for under the installment, cost recovery, reduced profit, or percentage-of- completion method of accounting in accordance with FASB Statement No. 66, when the buyer's initial investment is less than 10% of the sales value of the RE sold + (for national banks only) RE sold in a "covered transaction" for the period the transaction remains "covered."
Investments in Unconsolidated Subsidiaries and Associated
Companies
The amount of the bank's investments in the stock of all subsidiaries that have not been
consolidated, associated companies, and those corporate joint ventures over which the bank
exercises significant influence. Includes loans and advances to investees and holdings of
their bonds, notes, and debentures + the amount of the consolidated bank's investments in
real estate joint ventures and all loans and other extensions of credit to such joint
ventures.
Customers'
Liability to this Bank on Acceptances Outstanding
The full amount of customers' liability to the reporting bank on drafts and bills of
exchange that have been accepted by the reporting bank, or by others for its account, and
are outstanding.
Intangible
Assets
The total unamortized amount of intangible assets, including the cost of mortgage
servicing rights, other identifiable intangible assets (such as core deposit intangibles
and favorable leasehold rights), and goodwill (unless negative).
Other
Assets
The total of other assets, not elsewhere classified. Includes income earned, not collected
on loans + net deferred income taxes (if debit balance).
Deposits, Domestic
Noninterest-Bearing
The total of all noninterest-bearing deposits in domestic offices, including total demand
deposits and noninterest-bearing time and savings deposits.
Deposits, Domestic Interest-Bearing
The total of all interest-bearing deposits in domestic offices,
Federal
Funds Purchased
The gross dollar amount of funds borrowed in the form of immediately available funds under
agreements or contracts that mature in one business day or roll over under a continuing
contract, regardless of the nature of the transaction or the collateral involved. Includes
securities sold under agreements to repurchase that involve the receipt of immediately
available funds and mature in one business day or roll over under a continuing contract.
Securities Sold Under
Agreements To Repurchase
The gross dollar amount of security repurchase agreements that mature in more than one
business day, other than securities sold under repurchase agreements to maturity + sales
of participations in pools of securities that mature in more than one business day.
Demand Notes Issued to the US Treasury
The dollar amount outstanding of all interest bearing demand notes issued by the bank to
the U.S. Treasury.
The amount of liabilities from the bank's trading activities. Include liabilities resulting from sales of assets that the bank does not own and revaluation losses from the "marking to market" (or the lower of cost or market") of interest rate, foreign exchange rate, and other off-balance sheet commodity and equity contracts into which the bank has entered for trading, dealer, customer accommodation, and similar purposes.
Liabilities for Other
Borrowed Money
The total amount borrowed by the consolidated bank: on its promissory notes + on notes and
bills rediscounted + on loans sold under repurchase agreements that mature in more than 1
business day and sales of participation in pools of loans that mature in more than 1
business day + on loans or other assets sold with recourse or sold in transactions in
which risk of loss or obligations for payment of principal or interest is retained by, or
may fall back upon, the seller + by the creation of due bills representing the bank's
receipt of payment and similar instruments, whether collateralized or not + from FRBs + by
overdrawing "due from" balances with depository institutions + on both federal
funds purchased and all securities sold under repurchase agreements by foreign offices of
the bank and by foreign offices of the bank's Edge and Agreement subsidiaries (unless
legally defined as deposits in the frgn country where the liability is booked) + on
purchase of so-called "term fed funds" + by selling assets that the reporting
bank does not own + on notes and debentures issued by consolidates subsidiaries of the
reporting bank that are not subordinated to deposits + on any other obligation for the
purpose of borrowing money not reported elsewhere.
Other Liabilities for Borrowed Money with Remaining Mat of 1Yr or Less
The total amount of the reporting bank's "Other borrowed money" with a remaining
maturity of one year or less. For purposes of this item, remaining maturity is the amount
of time remaining from the report date until the final contractual maturity of a borrowing
without regard to the borrowing's repayment schedule, if any. Include in this item those
overdrawn "due from" balances with depository institutions that are reportable
as "Other borrowed money,"
Other borrowed money is the total amount borrowed by the consolidated bank:
(1) on its promissory notes;
(2) on notes and bills rediscounted (including commodity drafts rediscounted);
(3) on loans sold under repurchase agreements that mature in more than one business day
and sales of participations in pools of loans that mature in more than one business day;
(4) on loans or other assets sold with recourse or sold in transactions in which risk of
loss or obligation for payment of principal or interest is retained by, or may fall back
upon, the seller that must be reported as borrowings for purposes of these reports;
(5) by the creation of due bills representing the bank's receipt of payment and similar
instruments, whether collateralized or uncollateralized;
(6) from Federal Reserve Banks and Federal Home Loan Banks;
(7) by overdrawing "due from" balances with depository institutions, except
overdrafts arising in connection with checks or drafts drawn by the reporting bank and
drawn on, or payable at or through, another depository institution either on a
zero-balance account or on an account that is not routinely maintained with sufficient
balances to cover checks or drafts drawn in the normal course of business during the
period until the amount of the checks or drafts is remitted to the other depository
institution (in which case, report the funds received or held in connection with such
checks or drafts as deposits in Schedule RC-E until the funds are remitted);
(8) on purchases of so-called "term federal funds";
(9) on notes and debentures issued by consolidated subsidiaries of the reporting bank;
(10) on the FFIEC 031(large banks with foreign offices), on both federal funds purchased
and all securities sold under repurchase agreements by foreign offices of the bank and by
foreign offices of the bank's Edge and Agreement subsidiaries, unless they are legally
defined as deposits in the foreign country where the liability is booked (in which case,
report as a deposit in the appropriate item of Schedule RC-E, part II, and in Schedule RC,
item 13.b); and
(11) on any other obligation for the purpose of borrowing money not reported elsewhere.
Also include any borrowings by an Employee Stock Ownership Plan (ESOP) that the reporting
bank must report as a borrowing in accordance with generally accepted accounting
principles. For further information, see AICPA Statement of Position 93-6,
"Employers' Accounting for Employee Stock Ownership Plans."
Exclude from other borrowed money;
(1) federal funds purchased, securities sold under agreements to repurchase, and sales of
participations in pools of securities (by domestic offices of the bank, by domestic
offices of its Edge and Agreement subsidiaries, and by their IBFs);
(2) liability for short positions;
(3) mortgages on bank premises and other real estate owned; and
(4) subordinated note and debentures
Other
Liabilities for Borrowed Money with Remain Mat of More than 1yr
The total amount of the reporting bank's "Other borrowed money" with a remaining
maturity of more than one year. For purposes of this item, remaining maturity is the
amount of time remaining from the report date until the final contractual maturity of a
borrowing without regard to the borrowing's repayment schedule, if any.
Other borrowed money is the total amount borrowed by the consolidated bank:
(1) on its promissory notes;
(2) on notes and bills rediscounted (including commodity drafts rediscounted);
(3) on loans sold under repurchase agreements that mature in more than one business day
and sales of participations in pools of loans that mature in more than one business day;
(4) on loans or other assets sold with recourse or sold in transactions in which risk of
loss or obligation for payment of principal or interest is retained by, or may fall back
upon, the seller that must be reported as borrowings for purposes of these reports;
(5) by the creation of due bills representing the bank's receipt of payment and similar
instruments, whether collateralized or uncollateralized;
(6) from Federal Reserve Banks and Federal Home Loan Banks;
(7) by overdrawing "due from" balances with depository institutions, except
overdrafts arising in connection with checks or drafts drawn by the reporting bank and
drawn on, or payable at or through, another depository institution either on a
zero-balance account or on an account that is not routinely maintained with sufficient
balances to cover checks or drafts drawn in the normal course of business during the
period until the amount of the checks or drafts is remitted to the other depository
institution (in which case, report the funds received or held in connection with such
checks or drafts as deposits in Schedule RC-E until the funds are remitted);
(8) on purchases of so-called "term federal funds";
(9) on notes and debentures issued by consolidated subsidiaries of the reporting bank;
(10) on the FFIEC 031, on both federal funds purchased and all securities sold under
repurchase agreements by foreign offices of the bank and by foreign offices of the bank's
Edge and Agreement subsidiaries, unless they are legally defined as deposits in the
foreign country where the liability is booked (in which case, report as a deposit in the
appropriate item of Schedule RC-E, part II, and in Schedule RC, item 13.b); and
(11) on any other obligation for the purpose of borrowing money not reported elsewhere.
Also include any borrowings by an Employee Stock Ownership Plan (ESOP) that the reporting
bank must report as a borrowing in accordance with generally accepted accounting
principles. For further information, see AICPA Statement of Position 93-6,
"Employers' Accounting for Employee Stock Ownership Plans."
Exclude from other borrowed money;
(1) federal funds purchased, securities sold under agreements to repurchase, and sales of
participations in pools of securities (by domestic offices of the bank, by domestic
offices of its Edge and Agreement subsidiaries, and by their IBFs);
(2) liability for short positions;
(3) mortgages on bank premises and other real estate owned; and
(4) subordinated note and debentures.
Mortgage Indebtedness and Obligations Under Capitalized Leases
The amount of mortgages, liens, or other encumbrances on premises and fixed assets and on
other real estate owned for which the bank or its consolidated subsidiaries are liable.
If the bank is the lessee on capitalized lease property, the bank's liability for
capitalized lease payments is included.
Bank's
Liability on Acceptances Executed and Outstanding
The full amount of the liability represented by drafts and bills of exchange that have
been accepted by the reporting bank, or by others for its account, and that are
outstanding.
Notes and Debentures Subordinated to Deposits
The amount of outstanding subordinated notes and debentures (including mandatory
convertible debt).
Other
Liabilities
The total of all other liablities, not elsewhere classified. Includes interest accrued and
unpaid on deposits in domestic offices + other expenses accrued and unpaid + net deferred
income taxes, if credit balance + minority interest in consolidated subsidiaries.
Limited Life Preferred Stock and Related Surplus
The amount of outstanding limited-life preferred stock (preferred stock that has a stated
maturity date or that can be redeemed at the option of the holder), including any amounts
received in excess of its par or stated value.
Perpetual Preferred Stock and Related Surplus
The amount of outstanding perpetual preferred stock (stock that does not have a stated
maturity date or that cannot be redeemed at the option of the holder), including any
amounts received in excess of its par or stated value.
Common
Stock
The aggregate par or stated value of outstanding common stock.
Surplus
(excluding all surplus related to preferred stock)
The net amount formally transferred to the surplus account, including capital
contributions, adjustments arising from treasury stock transactions, and any amount
received for common stock in excess of its par or stated value on or before the report
date.
Undivided Profits & Capital Reserves, Gross
The amount of undivided profits and capital reserves as of the report date less the
carrying value of treasury stock and less the amount of any borrowings by an Employee
Stock Ownership Plan (ESOP) that the bank reports as "Other borrowed money." The
amount of the undivided profits and capital reserves should reflect the transfer of net
income, declaration of dividends, transfers to surplus, and any other appropriate entries.
Net
Unrealized Gains on Available for Sale Securities
The difference between the amortized cost and the fair value of the bank's
available-for-sale securities, net of tax effects, as of the report date. Also includes
the unamortized amount of the unrealized holding gain or loss at the date of transfer of
any debt security transferred into the held-to-maturity category from available-for-sale
category. When a debt security is transferred from available-for-sale to held-to-maturity,
the unrealized holding gain or loss at the date of transfer continues to be reported in
this equity capital account, but must be amortized over the remaining life of the security
as an adjustment of yield in a manner consistent with the amortization of any premium or
discount.
Foreign Currency Translation
Adjustment
The sum of the bank's foreign currency translation adjustments accumulated in accordance
with FASB Statement No. 52.