FFIEC 002
Redlined Report Form Pages for FFIEC 002 Revisions
Effective as of the June 30, 2020, Report Date
This draft report form presents the pages in the FFIEC 002 that have been revised beginning with
the June 30, 2020, report date. These revisions implement second quarter 2020 reporting changes
for which the Federal Reserve Board, on behalf of the three federal banking agencies, has
requested and received emergency approval from the U.S. Office of Management and Budget.
These revisions resulted from a notice of proposed rulemaking (NPR) approved by the Federal
Deposit Insurance Corporation (FDIC) on May 12, 2020, and published in the Federal Register
on May 20, 2020, in response to the impact on the financial markets and the strains on the U.S
economy as a result of the Coronavirus Disease 2019 (COVID-19). The revisions also resulted
from certain provisions of the Coronavirus Aid, Relief, and Economic Security Act (CARES
Act).
The revisions to the FFIEC 002 report form include:
1) New items on FFIEC 002 Schedule C, Part I, Loans and Leases, to collect data on
eligible loan modifications under Section 4013, Temporary Relief from Troubled Debt
Restructurings, of the CARES Act 2020, with these items collected on a confidential
basis.
2) New items on FFIEC 002 Schedule O, Other Data for Deposit Insurance Assessments, to
collect data from FDIC-insured U.S. branches only on:
a. The quarterly average amount of U.S. Small Business Administration Paycheck
Protection Program (PPP) loans pledged to the Federal Reserve PPP Liquidity
Facility (PPPLF); and
b. The quarterly average amount of holdings of assets purchased from money market
mutual funds under the Money Market Mutual Fund Liquidity Facility (MMLF).
The agencies expect the collection of these new Schedule C and Schedule O items to be
time-limited.
The agencies will request public comment on these reporting changes through the standard
Paperwork Reduction Act process at a later date.
For guidance on completing these items and on the effect of the NPR on existing reporting
instructions, see the 2Q2020 COVID-19 Related Supplemental Instructions (FFIEC 002), which
have been posted on the Federal Financial Institutions Examination Council’s FFIEC 002
webpage.
1
Table of Contents
Topic Page
I.
Schedule C, Part I, Loans and Leases, item 5.a and 5.b (New)……………………...…3
II.
Schedule O, Memoranda, item 6 and 7 (New)…………….........…………………...…4
2
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FFIEC 002
Page 9 of 32
Schedule C—Loans
Part I. Loans and Leases
Held for investment and held for sale.
NOTE: Exclude all transactions with related depository institutions.
(Column A)
Total Reporting
Branch or Agency
Including Its IBF
(Column B)
IBF Only
Dollar Amounts in Thousands
RCFD RCFN
1. Loans secured by real estate:
a. Construction, land development, and other land loans ...................
1415
1415
1.a.
b. Secured by farmland (including farm residential and other
improvements)......................................................................
1420
1420
1.b.
c. Secured by 1–4 family residential properties:
(1) Revolving, open-end loans secured by 1–4 family residential
properties and extended under lines of credit ..........................
1797
1797
1.c.(1)
(2) Closed-end loans secured by 1–4 family residential properties........
1798
1798
1.c.(2)
d. Secured by multifamily (5 or more) residential properties ...............
1460
1460
1.d.
e. Secured by nonfarm nonresidential properties .............................
1480
1480
1.e.
2. Loans to depository institutions and acceptances of other banks:
a. To commercial banks in the U.S. (including their IBFs):
(1) To U.S. branches and agencies of other foreign banks ..............
B532
B532
2.a.(1)
(2) To other commercial banks in the U.S. ...................................
B533
B533
2.a.(2)
b. To other depository institutions in the U.S. (including their IBFs).......
B534
B534
2.b.
c. To banks in foreign countries:
(1) To foreign branches of U.S. banks.........................................
B536
B536
2.c.(1)
(2) To other banks in foreign countries........................................
B537
B537
2.c.(2)
3. Loans to other financial institutions................................................
1520
1520
3.
4. Commercial and industrial loans:
a. To U.S. addressees (domicile) ..................................................
1763
1763
4.a.
b. To non-U.S. addressees (domicile) ............................................
1764
1764
4.b.
5. Not applicable.
6. Loans to foreign governments and official institutions (including foreign
central banks)...........................................................................
2081
2081
6.
7. Loans for purchasing or carrying securities (secured and unsecured)...
1545
1545
7.
8. A
ll other loans (include state and local obligations other than securities
and loans to individuals)
..............................................................
1885
1885
8.
9. Lease financing receivables (net of unearned income):
a. Of U.S. addressees (domicile) ..................................................
2182
2182
9.a.
b. Of non-U.S. addressees (domicile) ............................................
2183
2183
9.b.
10. Less: Any unearned income on loans reflected in items 1
8 above ......
2123
2123
10.
11. Total loans and leases, held for investment and held for sale (sum of
i
tems 1 through 9 minus item 10) (must equal Schedule RAL, item 1.e)
..
RCXX RCXY
2122
2122
11.
Memoranda
1.–2. Not applicable.
3. Commercial and industrial loans with remaining maturity of one year
or less (excluding those in nonaccrual status):
RCFD
a. With predetermined interest rates..............................................
6119
M.3.a.
b. With floating interest rates .......................................................
6120
M.3.b.
4. Commercial and industrial loans with remaining maturity of more
than one year (excluding those in nonaccrual status):
a. With predetermined interest rates..............................................
6122
M.4.a.
b. With floating interest rates .......................................................
6123
M.4.b.
AmountAmount
06/2018
3
Amounts reported in Memorandum items 5.a and 5.b will not be made available to
the public on an individual U.S. branch-and-agency basis.
5. Eligible loan modifications under Section 4013, Temporary Relief from Troubled
Debt Restructurings of the 2020 Coronavirus Aid, Relief, and Economic Security
Act:
a. Number of outstanding Section 4013 loans.....................................................
b. Outstanding balance of Section 4013 loans....................................................
LG24
LG25
M.5.a
M.5.b
06/2020
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FFIEC 002
Page 22 of 32
Schedule O—Continued
Dollar Amounts in Thousands
Reporting Branch
Excluding Its IBF
Memorandum item 2 is to be completed by branches with $1 billion or more
in total claims on nonrelated parties.
2
RCON
2. Estimated amount of uninsured deposits in the branch, including related interest accrued and
unpaid.
3
......................................................................................................................
5597
M.2.
3. Preferred deposits (to be completed for the December report only).........................................
5590
M.3.
4. and 5. Not applicable.
2.
The $1 billion size test is generally based on the total claims on nonrelated parties (Schedule RAL, item 1.i, column A) reported on the June 30, 2014,
Report of Assets and Liabilities of U.S. Branches and Agencies of Foreign Banks.
3. Uninsured deposits should be estimated based on the deposit insurance limits set forth in Memorandum items 1.a through 1.d.
Schedule P—Other Borrowed Money
NOTE: Exclude all transactions with related depository institutions.
(Column A)
Total Reporting
Branch or Agency
Including Its IBF
(Column B)
IBF Only
Dollar Amounts in Thousands
RCFD RCFN
1. Owed to nonrelated commercial banks in the U.S. (including their IBFs):
a. Owed to U.S. offices of nonrelated U.S. banks ...............................
3312 3312
1.a.
b. Owed to U.S. branches and agencies of nonrelated foreign banks .....
3313 3313
1.b.
2. Owed to nonrelated banks in foreign countries:
a. Owed to foreign branches of nonrelated U.S. banks ........................
3314 3314
2.a.
b. Owed to foreign offices of nonrelated foreign banks.........................
3315 3315
2.b.
3. Owed to others ............................................................................
2869
2869
3.
RCXX
4. Total (sum of items 1 through 3) (must equal Schedule RAL, item 4.c).....
3190 3190
4.
Memorandum
1. Immediately available funds with a maturity greater than one day
included in other borrowed money................................................... M.1.
RCXY
RCFD
2805
Amount Amount
Amount
03/2015
4
6. Quarterly average amount of Paycheck Protection Program loans pledged to the
Federal Reserve Paycheck Protection Program Liquidity Facility..........................................
7. Quarterly average amount of holdings of assets purchased from money market funds
under the Money Market Mutual Fund Liquidity Facility ..........................................................
M.6
M.7
06/2020
LL57
LL58