Interest and Fee Income from Loans (Year to Date)

All interest, fees, and similar charges levied against or associated with all assets reportable as loans. Includes interest on all assets reportable as loans extended directly, purchased from others, sold with recourse or subject to repurchase, or pledged as collateral for any purpose + all yield-related fees on loans held in the bank's portfolio + loan commitment fees + investigation and service charges, fees representing a reimbursement of loan processing costs, renewal and past-due charges, and fees charged for the execution of mortgages or agreements securing the bank's loans + accretion of discount on acceptances, commercial paper, loans secured by RE (including points charged), and other loans + charges levied against overdrawn accounts based on the length of time the account has been overdrawn, the magnitude of the overdrawn balance, or which are otherwise equivalent to interest + premiums received or discounts paid on foreign exchange contracts related to financial swap transactions involving loans.

Interest Income from Balances with Banks (Year to Date)

Income on all assets reportable as interest- bearing balances due from depository institutions. Includes premiums received or discounts paid on foreign exchange contracts related to financial swap transactions involving interest-bearing balances due from depository institutions.

Interest and Dividend Income from Equity Securities (Year to Date)

Income from all securities reportable as equity securities, including investments in mutual funds.

Interest Expense on Deposits (Year to Date)

All interest expense, including amortization of the cost of merchandise or property offered in lieu of interest payments, on deposits reportable as interest-bearing deposits in domestic offices and in foreign offices, Edge and Agreement subsidiaries, and IBFs. Includes finders' fees and brokers' fees that represent an adjustment to the interest rate paid on deposits the reporting bank acquires through brokers + premiums paid or discounts received on foreign exchange contracts related to financial swap transactions that involve interest-bearing deposits.

Net Interest Income (Year to Date)

Total interest income - total interest expense.

Net Interest Income, Tax Adjusted, (Year to Date)

Total interest income - total interest expense, tax adjusted for tax exempt items.

Provision for Loan and Lease Losses (Year to Date)

The amount needed to make the allowance for loan and lease losses adequate to absorb expected loan and lease losses, based upon management's evaluation of the bank's current loan and lease portfolio.

Provision for Allocated Transfer Risk (ATR) (Year to Date)

The amount of the provision for allocated transfer risk, if the bank is required to maintain an allocated transfer reserve by the International Lending Supervision Act of 1983.

Noninterest Income from Fiduciary Activities (Year to Date)

Gross income from services rendered by the reporting bank's trust department or by any of its consolidated subsidiaries acting in any fiduciary capacity.

Noninterest Income from Service Charges on Deposit Accounts (Year to Date)

Amounts charged depositors in domestic offices: for the maintenance of their deposit accounts with the bank; for their failure to maintain specified minimum deposit balances; based on the number of checks drawn on and deps made in their dep accts; for checks drawn on "no minimum balance" dep accts; for withdrawals from nontransaction dep accts; for the closing of savings accts before a specified minimum period of time has elapsed; for accts which have remained inactive for extended periods of time or which have become dormant; for deps to or withdrawals from dep accts through the use of automated teller machines or remote service units; for the processing of checks drawn against insufficient funds that the bank assesses regardless of whether it decides to pay, return, or hold the check; for issuing stop payment orders; for certifying checks; and for the accumulation or disbursement of funds deposited to IRAs or Keogh Plan accts when not handled by the bank's trust department.

Trading Revenue

The net gain or loss from trading cash instruments and off-balance sheet derivative contracts (including commodity contracts) that has been recognized during the calendar year-to-date.
Include as trading revenue:
(1) Revaluation adjustments to the carrying value of assets and liabilities reportable in Schedule RC, item 5, "Trading Assets," and Schedule RC, item 15.b, "Trading liabilities," resulting from the periodic marking to market of such assets and liabilities.
(2) Revaluation adjustments from the periodic marking to market of interest rate, foreign exchange, equity derivative, and commodity and other contracts reportable in Schedule RC-L, item 15, "Total gross notional amount of derivative contracts held for trading."
(3) Incidental income and expense related to the purchase and sale of assets and liabilities reportable in Schedule RC, item 5, "Trading Assets," and Schedule RC, item 15.B, "Trading liabilities," and off-balance sheet derivative contracts reportable in Schedule RC-L, item 15, "Total gross notional amount of derivative contracts held for trading."

Noninterest Income from Other Foreign Transaction Gains (Losses) (Year to Date)

The net gain or loss from all transactions involving foreign currency or foreign exchange other than those trading gains (losses) and fees reported as trading gains (losses) from foreign exchange transactions.

Noninterest Income: Oth Gn(Ls) & Fees from Trading Asst/Liab

The net gain or loss from the sale of assets and other trading financial instruments and commodity contracts in Trading Assets and from short positions in Trading Liabilities, other than those trading gains (losses) and fees related to foreign exchange transactions that in Other foreign transaction gains (losses).

Other Noninterest Income (Year to Date) :

All operating income of the bank for the calendar year-to-date not required to be reported as interest income, income from fiduciary activities, service charges on deposit accounts in domestic offices, trading gains (losses) from foreign exchange transactions, other foreign transaction gains (losses), or gains (losses) from assets held in trading accounts.

Realized Gains (Losses) on Held-To-Maturity Securities (Year to Date)

The net gain or loss realized during the calendar year-to-date from the sale, exchange, redemption, or retirement of all securities reported as held-to-maturity securities. The realized gain or loss on a security is the difference between the sales price (excluding interest at the coupon rate accrued since the last interest payment date, if any) and its amortized cost. Also includes write-downs of the cost basis of individual held-to-maturity securities for other than temporary impairments.

Realized Gains (Losses) on Available-for-Sale Securities (Year to Date)

The net gain or loss realized during the calendar year-to-date from the sale, exchange, redemption, or retirement of all securities reported as available-for-sale securities. The realized gain or loss on a security is the difference between the sales price (excluding interest at the coupon rate accrued since the last interest payment date, if any) and its amortized cost. Also includes write-downs of the cost basis of individual available-for-sale securities for other than temporary impairments.

Noninterest Expense on Salaries and Employee Benefits (Year to Date)

Salaries and benefits of all officers and employees of the bank and its consolidated subsidiaries including guards and contracted guards, temporary office help, dining room and cafeteria employees, and building department officers and employees. Includes gross salaries, wages, overtime, bonuses, incentive compensation, and extra compensation + social security taxes and state and federal unemployment taxes paid by the bank + contributions to the bank's retirement plan, pension fund, ESOP, and profit-sharing, employee stock purchase, and employee savings plans + premiums (net of dividends received) on health and accident, hospitalization, dental, disability, and life insurance policies for which the bank is not the beneficiary + cost of office temporaries whether hired directly by the bank or through an outside agency + workmen's compensation insurance premiums + the net cost to the bank for employee dining rooms, restaurants, and cafeterias + accrued vacation pay earned by employees during the calendar YTD + the cost of medical or health services, relocation programs and reimbursements of moving expenses, tuition reimbursement programs, and other so-called fringe benefits for officers and employees.

Noninterest Expenses on Premises and Fixed Assets (Year to Date)

All noninterest expenses related to the use of premises, equipment, furniture, and fixtures reportable as premises and fixed assets, net of rental income. Includes normal and recurring depreciation and amortization charges against assets reportable as premises and fixed assets, including capital lease assets applicable to the calendar YTD, whether they represent direct reductions in the carrying value of the assets or additions to accumulated depreciation or amortization accounts + all operating lease payments made by the bank on premises, equipment, etc., + cost of ordinary repairs to premises, etc., + cost of leasehold improvements, equipment, etc., charged directly to expense and not placed on the bank's books as assets + insurance expense related to the use of premises, etc., including such coverages as fire, multi-peril, boiler, plate glass, flood, and public liability + all property tax and other tax expense related to premises, etc.,including deficiency payments, net of all rebates, refunds or credits + any portion of capital lease payments representing executory costs such as insurance, maintenance, and taxes + cost of utilities connected with the use of premises and fixed assets + cost of janitorial supplies and outside janitorial services + other expenses related to the use of bank-owned autos, airplanes, and other vehicles for bank business.

Other Noninterest Expense (Year to Date)

All operating expenses of the bank for the calendar year-to-date not required to be reported as interest expense; gains (losses) on securities not held in trading accounts; salaries and employee benefits; or expenses of premises and fixed assets.

Total Noninterest Expense (Year to Date)

The total of salaries and employee benefits + expenses of premises and fixed assets + other noninterest expense.

Income (Loss) Before Taxes, Extraordinary Items and Other Adjustments (Year to Date)

The bank's pretax operating income: Net interest income - provision for loan and lease losses and provision for allocated transfer risk + total noninterest income + or - gains (losses) on securities not held in trading accounts - total noninterest expense.

Applicable Income Taxes (Year to Date)

The total estimated federal, state, and local, and foreign income tax expense applicable to income (loss) before income taxes and extraordinary items and other adjustments, including the tax effects of gains (losses) on securities not held in trading accounts. Includes both the current and deferred portions of these income taxes + tax benefits from operating loss carrybacks realized during the reporting period. Applicable income taxes includes all taxes based on a net amount of taxable revenues less deductible expenses.

Income (Loss) Before Extraordinary Items and Other Adjustments (Year to Date)

Income (loss) before income taxes and extraordinary items and other adjustments - applicable income taxes to such income (loss).

Extraordinary Items and Other Adjustments, Gross of Income Taxes (Year to Date)

The total of the following transactions, if any, considered extraordinary items and other adjustments, before any applicable income tax effect: The material effects of any extraordinary items + realized tax benefits of operating loss carryforwards + material aggregate gains or losses from extinguishments of the reporting bank's own debt unrelated to sinking fund requirements, as determined in accordance with the provisions of FASB Statement No. 4 + material aggregate gains on troubled debt restructurings of the reporting bank's own debt, as determined in accordance with the provisions of FASB Statement No. 15 + the cumulative effect of all changes in accounting principles except those required to be reported in cumulative effect of changes in accounting principles from prior years + material aggregate gains or losses from disposals of segments of the bank's business, as determined in accordance with the provisions of APB Opinion No. 30 + material net gains or losses from disposals of significant assets within two years after a pooling of interests business combination.