Each depositor insured to at least $250,000 per insured bank

Home > Industry Analysis > Bank Data & Statistics > Historical Statistics on Banking > Index to Notes on Insured Commercial Banks

                    Index to Notes on Insured Commercial Banks

1. CB01: Number of Institutions, Branches and Total Offices
   1.1 Origin of the FDIC
   1.2 Commercial Banks -- Original Definitions
   1.3 Commercial Banks -- Changes to the Definitions
   1.4 Offices and Branches -- Changes to the Definitions
2. CB02: Changes in Number of Institutions
   2.1 Additions
   2.2 Deletions
   2.3 Significant Events
3. CB03: Number of Unit Institutions and Institutions with Branches
4. CB04: Net Income
   4.1 General Comments
   4.2 Significant Events
   4.3 Field Content
5. CB05: Interest Income
   5.1 General Comments
   5.2 Field Content
6. CB06: Interest Expense
   6.1 General Comments
   6.2 Field Content
7. CB07: Noninterest Income and Noninterest Expense
   7.1 General Comments
   7.2 Field Content
8. CB08: Charge-offs and Recoveries on Loans/Leases, Cash Dividends and Number of Employees
   8.1 General Comments
   8.2 Field Content
9. CB09: Assets
   9.1 General Comments
   9.2 Significant Events
   9.3 Field Content
10. CB10: Investment Securities
   10.1 General Comments
   10.2 Field Content
11. CB11: Loans and Leases
   11.1 General Comments
   11.2 Field Content
12. CB12: Real Estate Loans
   12.1 General Comments
   12.2 Field Content
13. CB13: Loans to Individuals
   13.1 General Comments
   13.2 Field Content
14. CB14: Liabilities and Equity Capital
   14.1 General Comments
   14.2 Significant Events
   14.3 Field Content
15. CB15: Deposits
   15.1 General Comments
   15.2 Field Content
16. CB16: Interest Earning Assets and Interest Bearing Liabilities
   16.1 General Comments
   16.2 Field Content
17. CB17: Deposits in Foreign Offices and Past Due and Nonaccrual Loans & Leases
   17.1 General Comments
   17.2 Field Content



1. CB01: Number of Institutions, Branches and Total Offices

1.1 Origin of the FDIC

On January 1, 1934 there were 15,034 licensed banks:
   12,551 insured commercial banks,
     1,904 uninsured commercial banks,
        214 insured mutual savings banks, and
        365 uninsured mutual savings banks.
When the Temporary Federal Deposit Insurance Plan went into effect on January 1, 1934, 12,551 commercial banks were admitted to the Temporary Federal Deposit Insurance Fund and 214 mutual savings banks were admitted to a separate Temporary Fund for Mutuals. The two funds combined into the Federal Deposit Insurance Fund on July 1, 1935.


1.2 Commercial Banks -- Original Definitions

The following definitions (as applied to the number of institutions in the table) are provided in the 1934 Annual Report:
   Insured - insured by the Federal Deposit Insurance Corporation.
   Uninsured (synonym - not insured) - not insured by the Federal Deposit Insurance Corporation. (An uninsured institution, however, could be insured by a state insurance fund, a private sector insurance company, or the Savings Bank Trust Company).
   Commercial banks - includes the following groups of banks in the continental United States operating under licenses issued by the Secretary of the Treasury or by state banking authorities:
      national banks,
      state-chartered commercial banks,
      loan and trust companies,
      stock savings banks,
      private banks under state supervision, and
      industrial banks.

Subsequent changes or revisions to this definition relate to both groups of institutions and to individual institutions.


1.3 Commercial Banks -- Changes to the Definitions

1934 -- Two national banks in Alaska that are not members of the Federal Reserve System are included specifically.
1935 -- Morris Plan Banks that become insured are included.
1936 -- The definition of commercial banks is revised to read:
      all operating national banks,
      all incorporated state banks,
      all trust companies and banks and trust companies regularly engaged in the business of receiving deposits
         (except mutual savings banks, and in New Hampshire, guaranty savings banks),
      all stock savings banks,
      banks in conservatorship or operating under restrictions,
         (provided they are authorized to and in fact do accept new deposits),
      such industrial and Morris Plan banks as operate under general banking codes
         or operate under the same codes of law as insured industrial banks,
      branches of foreign banks which engage in a general deposit business,
      cash depositories,
      private banks under state supervision,
      insured trust companies, even though not engaged in regular deposit banking (nondeposit trust companies),
      the chief office in each of the US possessions of American banks engaged in a general deposit business in those possessions
1937 - 1946 -- The last phrase of the 1936 definition of commercial banks is replaced by the following:
      American branches engaged in a general banking business in US possessions
         (where more than one branch is maintained by a given bank in any one possession, the chief or central office is classified (and counted) as a bank and the other offices are classified (and counted) as branches).
1947 -- The definition of commercial banks is revised to include:
      national banks (except those not regularly engaged in deposit banking),
      incorporated state banks,
      trust companies,
      banks and trust companies regularly engaged in the business of receiving deposits, whether demand or time,
         (except mutual savings banks),
      stock savings banks, including guaranty savings banks in New Hampshire,
      industrial banks and Morris Plan banks which operate under general banking codes or are specifically authorized by law to accept deposits and in practice, do so, or the obligations of which are regarded as deposits for deposit insurance,
      special types of banks of deposit,
      cash depositories in South Carolina,
      cooperative exchanges in Arkansas,
      savings and loan companies operating under Superior Court charters in Georgia,
      government operated banks in American Samoa, Guam and North Dakota,
      a cooperative bank, usually classified as a credit union, operating under a special charter in New Hampshire,
      two savings institutions, known as "trust companies", operating under a special charter in Texas,
      Savings Bank Trust Company in New York,
      branches of foreign banks which engage in a general deposit business in the continental United States or in the US possessions,
      in U. S. possessions, branches of American banks engaged in a general deposit business.
1948 -- The 1947 definition is revised to add a government bank in Puerto Rico.
1949 -- The 1947 definition is revised to include nondeposit trust companies with a national charter.
1950 -- The government operated bank in Guam is dropped from the definition, it is no longer insured or no longer in operation.
1952 -- A revision indicates that there are four branches of foreign banks (counted as banks) which engage in a general deposit business in the continental United States or in Puerto Rico.
1961 -- The 1947 definition relating to the inclusion of cooperative exchanges in Arkansas is changed to the singular, indicating that there is only one insured cooperative exchange operating now.
      There are now eight branches of foreign banks included.
1962 -- Nine branches of foreign banks are included.
1963 -- The number of foreign branches operating in the United States, Puerto Rico and the Virgin Islands is 17.
1964 -- Foreign branches are now operating in New York, Oregon, Washington, Puerto Rico and the Virgin Islands.
1966 -- The one cooperative exchange in Arkansas is dropped.
1970 -- The definition of Commercial banks is revised to include:
      national banks,
      incorporated state chartered banks,
      trust companies,
      bank and trust companies regularly engaged in the business of receiving deposits, whether demand or time,
         (except mutual savings banks)
      stock savings banks, including guaranty savings banks in New Hampshire,
      industrial and Morris Plan banks which operate under general banking codes, or are specifically authorized by law to accept deposits and in practice, do so, or the obligations of which are regarded as deposits for deposit insurance,
      special types of banks of deposit,
      regulated certificated banks and a savings and loan company operating under a Superior Court charter in Georgia,
      government operated banks in North Dakota and Puerto Rico,
      a cooperative bank, usually classified as a credit union, operating under a special charter in New Hampshire,
      a savings institution, known as a "trust company", operating under a special charter in Texas,
      the Savings Bank Trust Company in New York,
      branches of foreign banks in Illinois, Massachusetts, New York, Oregon, Washington, Puerto Rico and the Virgin Islands.
1975 -- Special types of banks of deposit and the savings and loan operating under a Superior Court charter in Georgia are no longer included and the Savings Bank and Trust Company Northwest in Washington is added.
1976 -- The cooperative bank operating under a special charter in New Hampshire is no longer included.
1977 -- Guam is added to the list of states and U.S. Territories and Possessions with branches of foreign banks.
1978 -- Pennsylvania is added as having a branch of a foreign bank.
1982 -- The definition of Commercial banks is revised to include:
      national banks,
      incorporated state chartered banks and trust companies,
      bank and trust companies regularly engaged in the business of receiving deposits, whether demand or time,
         (except mutual savings banks)
      stock savings banks, including guaranty savings banks in New Hampshire,
      industrial and Morris Plan banks which operate under general banking codes, or are specifically authorized by law to accept deposits and in practice, do so, or the obligations of which are regarded as deposits for deposit insurance.
1984 -- The definition of Commercial banks is revised to include:
      national banks,
      FDIC-insured state chartered banks and trust companies, except savings banks
      FDIC-insured industrial and Morris Plan banks which operate under general banking codes, or are specifically authorized by law
         to accept deposits and in practice, do so, or the obligations of which are regarded as deposits for deposit insurance.
1989 -- The FIRREA enables SAIF insured thrift institutions to change their charter to become commercial banks.
1990-1991 -- The definition of Commercial banks is revised to include:
      national banks,
      state chartered banks and trust companies, except savings banks
      industrial and Morris Plan banks which operate under general banking codes, or are specifically authorized by law to accept deposits and in practice, do so, or the obligations of which are regarded as deposits for deposit insurance.
      commercial banks, either national or state chartered, insured by the FDIC Savings Association Insurance Fund (SAIF).
1992-Current -- The definition of FDIC-insured Commercial banks and trust companies is revised to include:
      national banks,
      state chartered banks and trust companies, except savings banks
      commercial banks, either national or state chartered, insured by the FDIC Bank Insurance Fund (BIF) or the FDIC Savings Association Insurance Fund (SAIF).
      other financial institutions which operate under general banking codes, or are specifically authorized by law to accept deposits and in practice, do so, or the obligations of which are regarded as deposits for deposit insurance.

1.4 Offices and Branches -- Changes to the Definitions

1936 -- Branches or additional offices include all offices of banks operating more than one office, other than head offices, at which deposits are received or checks cashed, and all offices of insured trust companies not engaged in deposit banking.
         The term "branch" includes any branch bank, branch office, branch agency, additional office or any branch or place of business located in any state of the United States or in Alaska, Hawaii, Puerto Rico, or the Virgin Islands at which deposits are received or checks paid or money lent.
1940 -- Unit banks include all banks operating only one office at which deposits are received or checks cashed.
1942 -- The reconcilement of office openings and closings indicates that total offices include facilities operated as agencies of the government. Such facilities are established in or near military installations at the request of the Secretary of the Treasury or of the commanding officer of the installation.
1950 -- A footnote indicates that 6 offices in the possessions, formerly tabulated as banks, are now being counted as offices.
         The footnote is carried until the 1979 Annual Report.
1961 -- Branches include all offices of a bank, other than its head office, at which deposits are received, checks paid or money lent. Banking facilities separate from a banking house, banking facilities at government installations, offices, agencies, paying or receiving stations, drive-in facilities and other facilities operated for limited purposes are defined as branches under the FDI Act, regardless of the fact that in certain states, including several which prohibit the operation of branches, such limited facilities are not considered branches within the meaning of state law.
1962 -- A footnote indicates that total office counts include "a few" seasonal offices that may not be open for business as of December 31 of each year. The footnote is carried until the 1979 Annual Report.
1980 -- A footnote indicates that both insured and noninsured domestic branches of foreign banks are excluded from the total of insured commercial bank offices and are reflected as offices of noninsured banks of deposit.
1982 -- A footnote indicates that 31 FDIC insured and 199 noninsured domestic branches of foreign banks (IBA reporters) are excluded from the total of insured commercial bank offices and are reflected as offices of noninsured banks of deposit.
         The number of such offices is not indicated in the footnotes of subsequent sources. A total of 2,523 remote service facilities (EFTU's) were deleted from the count of insured commercial bank branches and total offices as of year end.
         There is no indication of how many there were as of year end in previous years.
1988 -- Source totals have been reduced by 366 contractual offices in Michigan. Contractual offices are established among affiliated banks and allow the offices of related banks to act as offices for the other related banks.
1989 -- Source totals have been reduced by 444 contractual branches in Michigan.
1994 -- Branch count changes affecting several years have been made. The adjustments are due to the continuous flow of data from banks to the Federal banking agencies concerning the status of offices. Other changes are due to retroactive corrections and adjustments affecting the structure database, the source of this data. Changes to counts prior to 1984 are due to the use of the structure database for all numbers rather than the use of previously published number in FDIC Annual Reports and Statistics on Banking.
1994 - Current -- Offices include the following types:
      Multiple service offices
      Military facilities
      Drive-in facilities
      Loan production offices
      Consumer credit offices
      Seasonal offices
      Administrative offices
      Messenger service offices
      Supermarket banking offices
      Other offices


2. CB02: Changes in Number of Institutions
2.1 Additions
2.1.1 New Charters -- Represents institutions newly licensed or chartered by the Office of the Comptroller of the Currency (national banks) or by state banking authorities, including banking authorities in the U. S. territories or possessions. Includes de novo institutions as well as charters issued to take over a failing institution.
2.1.2 Conversions -- Represents conversions of existing institutions of any type that meet the definition of commercial banks (see Notes to Table CB-1) and have applied for and received FDIC insurance. Also includes bank relocations from one state to another.
2.2 Deletions
2.2.1 Unassisted Mergers -- Represents voluntary mergers, consolidations or absorptions of two or more institutions.

2.2.2 Failures - Mergers -- Represents mergers, consolidations or absorptions entered into as a result of supervisory actions. The transaction may or may not have required FDIC assistance.
2.2.3 Failures - Paid off -- Represents institutions that were declared insolvent, the insured deposits of which were paid by the FDIC.
2.2.4 Other -- Represents withdrawals from FDIC insurance, voluntary liquidations, or conversions to institutions that are not considered commercial banks. Also includes relocation of banks from one state to another.

2.3 Significant Events


1934   Conversions   740 admissions to insurance
  Failures-Mergers   23 voluntary withdrawals from insurance
1935   Conversions   71 reorganizations of or successions to restricted banks
    19 reopenings of closed banks in liquidation or receivership
    104 noninsured banks becoming insured
    3 banks added to prior year’s ending balance
  Others   51 other liquidations
    26 voluntary withdrawal from insurance
    8 insured banks becoming noninsured
    (1) unaccounted for difference
1936   Conversions   4 closed banks reopened
    47 noninsured banks becoming insured
    1 adjustment to prior year's ending balance
  Failures-Mergers   22 with financial aid of the FDIC
  Others   31 other liquidations
    4 voluntary withdrawals from insurance
1937   Conversions   36 noninsured banks becoming insured
  Failures-Mergers   20 with financial aid of the FDIC
  Others   36 other liquidations
    2 voluntary withdrawals from insurance
1938   Conversions   25 noninsured banks becoming insured
    1 closed bank reopened
  Failures-Mergers   22 with financial aid of the FDIC
  Others   36 other liquidations
    1 termination of insurance
    3 voluntary withdrawals from insurance
    2 insured banks becoming noninsured
1939   Conversions   18 noninsured banks becoming insured
  Failures-Mergers   20 with financial aid of the FDIC
  Others   25 other liquidations
1940   Conversions   1 reopening of suspended bank
    19 noninsured banks becoming insured
  Failures-Mergers   20 with financial aid of the FDIC
  Others   33 other liquidations
1941   Conversions   33 noninsured banks becoming insured
  Failures-Mergers   6 with financial aid of the FDIC
  Others   24 other liquidations
    1 voluntary withdrawal from insurance
1942   Conversions   21 noninsured banks becoming insured
  Failures-Mergers   13 with financial aid of the FDIC
  Others   36 other liquidations
    1 insured bank becoming noninsured
1943   Conversions   16 noninsured banks becoming insured
  Failures-Mergers   1 with financial aid of the FDIC
  Others   43 other liquidations
    1 insured bank becoming noninsured
1944   Conversions   35 noninsured banks becoming insured
  Failures-Mergers   1 with financial aid of the FDIC
  Others   27 other liquidations
    2 insured banks becoming noninsured
1945   Conversions   21 noninsured banks becoming insured
  Others   15 other liquidations
    1 insured bank becoming noninsured
1946   Conversions   31 noninsured banks becoming insured
  Failures-Mergers   1 with financial aid of the FDIC
  Others   12 other liquidations
    3 insured banks becoming noninsured
1947   Conversions   29 noninsured banks becoming insured
  Failures-Mergers   3 with financial aid of the FDIC
  Others   6 other liquidations
    1 insured banks becoming noninsured
1948   Conversions   34 noninsured banks becoming insured
  Failures-Mergers   2 with financial aid of the FDIC
  Others   8 other liquidations
1949   Conversions   41 noninsured banks becoming insured
  Failures-Mergers   4 with financial aid of the FDIC
  Others   4 other liquidations
    1 withdrawal from insurance
1950   Conversions   47 noninsured banks becoming insured
  Failures-Mergers   4 with financial aid of the FDI
  Others   7 other liquidations
1951   Conversions   34 noninsured banks becoming insured
  Failures-Mergers   2 with financial aid of the FDIC
  Others   4 other liquidations
1952   Conversions   26 noninsured banks becoming insured
  Failures-Mergers   1 with financial aid of the FDIC
  Others   7 other liquidations
    1 termination of insurance
1953   Conversions   46 noninsured banks becoming insured
  Failures-Mergers   1 with financial aid of the FDIC
  Others   3 other liquidations
1954   Conversions   32 noninsured banks becoming insured
  Failures-Mergers   2 with aid of the FDIC
  Others   2 other liquidations
    2 insured banks becoming noninsured
1955   Conversions   41 noninsured banks becoming insured
  Failures-Mergers   1 with financial aid of the FDIC
  Others   4 other liquidations
1956   Conversions   64 noninsured banks becoming insured
  Others   6 other liquidations
1957   Conversions   22 noninsured banks becoming insured
1958   Conversions   29 noninsured banks becoming insured
  Failures-Mergers   1 with financial aid of the FDIC
  Others   3 other liquidations
1959   Conversions   54 noninsured banks becoming insured
  Others   1 suspended insured bank becoming noninsured
1960   Conversions   27 noninsured banks becoming insured
1961   Conversions   31 noninsured banks becoming insured
1962   Conversions   19 noninsured banks becoming insured
    1 suspended bank reopened
  Others   1 other liquidation
1963   Conversions   39 noninsured banks becoming insured
  Others   1 other liquidation
1964   Conversions   20 noninsured banks becoming insured
  Others   1 other liquidation
1965   Conversions   17 noninsured banks becoming insured
  Others   3 other liquidations
1966   Conversions   24 noninsured banks becoming insured
  Others   1 other liquidation
1967   Conversions   21 noninsured banks becoming insured
  Others   4 other liquidations
1968   Conversions   19 noninsured banks becoming insured
1969   Conversions   18 noninsured banks becoming insured
1970   Conversions   13 noninsured banks becoming insured
  Others   1 other liquidation
1971   Conversions   6 noninsured banks becoming insured
1972   Conversions   4 noninsured banks becoming insured
1973   Conversions   11 noninsured banks becoming insured
1974   Conversions   6 noninsured banks becoming insured
1975   Conversions   5 noninsured banks becoming insured
1976   Conversions   6 noninsured banks becoming insured
1977   Conversions   3 noninsured banks becoming insured
  Others   1 discontinued deposit operation
1978   Conversions   2 noninsured banks becoming insured<
1979   Conversions   3 noninsured banks becoming insured
1980   Conversions   1 noninsured bank becoming insured
1981   Others   1 insured bank becoming noninsured
1982   Conversions   6 noninsured banks becoming insured
    2 savings banks converting to commercial charter
1983   Conversions   19 noninsured banks becoming insured
    2 savings banks converting to commercial charter
    1 bank added to count
  Others   6 discontinued deposit operation
1984   Conversions   47 noninsured banks becoming insured
    2 saving banks converting to commercial charter
  Others   2 discontinued deposit operation
    3 banks deleted from count
1985   Conversions   41 noninsured banks becoming insured
    1 savings bank converting to commercial charter
    3 banks added to count
  Others   3 banks deleted from count
1986   Conversions   31 noninsured banks becoming insured
  Others   10 commercial banks converted to FSLIC
    2 discontinued deposit operation
    1 commercial bank converting to savings bank
1987   Conversions   35 noninsured banks becoming insured
    2 savings banks converting to commercial charter
  Others   1 commercial bank converting to FSLIC
    7 discontinued deposit operation
    3 commercial banks converting to savings banks
    3 banks deleted from count
1988   Conversions   3 noninsured banks becoming insured
  Others   2 commercial banks converting to FSLIC
    3 discontinued deposit operation
    4 insured banks becoming noninsured
    2 commercial banks converted to savings banks
1989   Conversions   6 noninsured banks becoming insured
    1 savings bank converting to commercial charter
    2 added to count
  Others   1 commercial bank converting to FSLIC
    3 discontinued deposit operation
    1 insured bank becoming noninsured
    1 deleted from count
1990   Conversions   19 thrifts converting to commercial banks
    5 noninsured banks becoming insured
  Others   3 discontinued deposit operation
    2 withdrawals from FDIC insurance
    1 insured banks becoming noninsured
1991   Conversions   7 noninsured banks becoming insured
    28 savings bank and savings & loans conversions
  Others   7 discontinued deposit operations
    2 commercial bank converted to thrift charter
1992   New Charters   30 new banks - de novo
    41 new charters established to absorb failing institutions
    1 SAIF insured commercial bank
  Conversions   1 noninsured banks becoming insured
    10 savings bank and thrift charter conversions
  Others   9 discontinued deposit operations
    8 withdrawals from FDIC insurance
    1 commercial bank converted to thrift charter
1993   New Charters   30 new charters
    29 new charters established to absorb failing institutions
  Conversions   12 savings bank and thrift charter conversions
  Others   1 commercial bank converted to thrift charter
    24 withdrawals from FDIC insurance
    11 other liquidations and closings
1994   New Charters   49 new charters
    1 new charter established to absorb a failing institution
  Conversions   11 savings bank and thrift charter conversions to commercial bank
    6 relocations
  Others   5 withdrawals from FDIC insurance
    2 commercial banks converting to thrift charter
    6 relocations
    2 other liquidation or closing
1995   Conversions   15 savings bank and thrift charter conversions to commercial bank
    21 relocations
  Others   5 withdrawals from FDIC insurance
    4 commercial banks converting to thrift charter
    21 relocations
    2 other liquidation or closing
1996   Conversions   10 thrift charter conversions
    2 admissions to insured status
    34 relocations
  Others   4 conversions to thrift charter
    6 withdrawals from FDIC insurance
    1 other liquidation or closing
    34 relocations
1997   Conversions   10 thrift charter conversions
    2 admissions to insured status
    34 relocations
  Others   4 conversions to thrift charter
    6 withdrawals from FDIC insurance
    1 other liquidation or closing
    34 relocations
1998   Conversions   14 thrift charter conversions
    3 admissions to insured status
    7 relocations
  Others   9 conversions to thrift charter
    4 withdrawals from FDIC insurance
    7 relocations
1999   Conversions   17 thrift charter conversions
    3 relocations
  Others   8 conversions to thrift charter
    6 withdrawals from FDIC insurance
    3 relocations
2000   Conversions   11 thrift charter conversions
    3 admissions to insured status
    9 relocations
  Others   4 conversions to thrift charter
    5 withdrawals from FDIC insurance
    9 relocations
2001   Conversions   11 thrift charter conversions
    3 relocations
    3 other
  Others   4 conversions to thrift charter
    6 withdrawals from FDIC insurance
    3 relocations
    5 liquidations

3. CB03: Number of Unit Institutions and Institutions with Branches

Unit banks are institutions that are operating only one office at which deposits are received or other banking business is conducted. Banks with branches are institutions that are operating one or more offices in addition to the main or head office.

Branches include all offices of a bank other than its head office, at which deposits are received, checks paid or money lent. Banking facilities separate from a banking house, banking facilities at government installations, offices, agencies, paying or receiving stations, drive-in facilities and other facilities operated for limited purposes are defined as branches under the FDI Act, regardless of the fact that in certain states, including several of which prohibit the operation of branches, such limited facilities are not considered branches within the meaning of state law.

The notes to Tables CB-1 and CB-2 may also be helpful in interpreting the data contained in this table.

4. CB04: Net Income

4.1 General Comments

   0 represents a positive amount less than $500
   (0) represents a negative amount less than ($500)
   NA --Not available

Current reporting requirements or definitions for each column heading are stated below. Where possible, historical amounts are adjusted to reflect current reporting requirements and definitions as closely as possible. Significant adjustments, changes or definitional differences from current requirements are identified or described. Comments describing changes in reporting practices relating to assets, liabilities and capital items are important in interpreting related income and expense items.

4.2 Significant Events

1947 -- On December 8, 1947 the Internal Revenue Service adopted the reserve method for accounting for bad debt losses on loans.
1969 -- Banks with total assets of $50 million or more are required to report income and expenses on an accrual basis. Consolidation is required for all majority owned bank premises subsidiaries and other majority owned subsidiaries meeting level of significance tests. Actual net loan losses (charge-offs less recoveries) were added to the Report of Income as an operating expense.
1972 -- Banks with total assets of $25 million or more are required to prepare their reports based on accrual accounting. All banks are required to report income taxes on a current accrual basis.
1979 -- The provision for possible loan losses based on management discretion replaces actual net loan losses.
1984 -- All banks with $10 million or more in total consolidated assets are required to report income and expenses on an accrual basis.
A major reporting revision took place that initiated four reporting form sets: (1)FFIEC 031 filed by all banks that have one or more foreign offices, including International Banking Facilities (IBF), (2) FFIEC 032 filed by all banks with $300 million or more in total assets (3) FFIEC 033 filed by all banks with more than $100 million but less than $300 million in total assets, and (4) FFIEC 034 filed by all banks with less than $100 million in total assets.

4.3 Field Content

Number of Banks -- Represents the total number of insured commercial banks at each year end.
Total Interest Income -- Represents total interest income earned or accrued on all assets. See Table CB-5 for individual components and more detailed explanatory notes.
Total Interest Expense -- Represents total interest paid or accrued on all interest bearing liabilities. See Table CB-6 for individual components and more detailed explanatory notes.
Net Interest Income -- Represents the difference between Total Interest Income and Total Interest Expense.
Total Noninterest Income -- Represents the total of all noninterest income. See Table CB-7 for individual components and more detailed explanatory notes.
Total Noninterest Expense -- Represents the total of all noninterest expenses. See Table CB-7 for individual components and more detailed explanatory notes.
Provision for Loan and Lease Losses
-- 1984-present -- Represents 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. The amount taken here may differ from the bad debt expense deduction taken for federal income tax purposes. Also included is the provision for allocated transfer risk reserve for those banks required to establish and maintain such a reserve.
-- 1979-1983 -- Represents the amount needed to make the allowance for loan losses adequate to absorb expected loan and lease losses, based upon management's evaluation of the bank's current loan and lease portfolio. The amount taken here may differ from the bad debt expense deduction taken for federal income tax purposes. For the first time, the acknowledgement of the difference between the amount expensed for financial reporting purposes and the amount deducted for income tax purposes was recognized by the booking of deferred taxes relating to this difference.
-- 1969-1978 -- Represents an addition to the allowance for possible loan losses based upon actual loan losses or the adoption of an historical average method.
-- 1948-1968 -- The amount reflects the net value of recoveries credited to reserves on loans less losses charged to reserves on loans.
-- 1947 -- On December 8, 1947 the Commissioner of Internal Revenue issued ruling Number 6209, "Reserve Method of Accounting for Bad Debts in the Case of Banks." Under this ruling, banks are permitted to accumulate limited amounts of tax-free reserves for bad debt losses on loans.
-- 1934-1946 -- The amount reflects the net value of "profits and recoveries on loans and reductions to valuation allowances" less "losses, charge-offs and additions to valuation allowances on loans." Details of the components are not available.
Pre-tax Net Operating Income -- Represents Net Interest Income plus Total Noninterest Income less Total Noninterest Expense less the Provision for Loan and Lease Losses.
Net Securities Gains (Losses)
-- 1959-present -- Represents the net value of profits on securities sold or redeemed less losses on securities sold. Actual recoveries and actual charge-offs are reported separately and are included in Noninterest Income - All Other or Noninterest Expense - All Other, respectively.
-- 1941-1958 -- Represents the net value of recoveries on securities less losses and charge-offs on securities.
-- 1934-1940 -- Represents the net value of profits on securities sold or exchanged less losses, charge-offs and additions to valuation allowances on securities.
Applicable Income Taxes
-- 1972-present -- Represents the total of estimated federal, state, local and foreign income taxes (on an accrual basis) including the tax effects of gains or losses on securities not held in trading accounts and the tax benefits from operating loss carrybacks realized during the calendar year. Both the current and deferred portions are included. The benefits of operating loss carryforwards realized during the calendar year are included in extraordinary items.
-- 1936-1971 -- Reflects actual income taxes paid (cash basis) during each calendar year unless the bank maintains its books on an accrual basis.
-- 1934-1935 -- The amount of income taxes is included in Noninterest Expense - Occupancy.
Net Extraordinary Items
-- 1969-present -- Represents the results of material events and transactions that are both unusual and infrequent, net of income taxes.
Net Income -- Represents the net result of all income less all expenses. Beginning in June 2009, Net Income (Loss) does not include Non-Controlling Interest. Net Income Attributable to Non Controlling Interest (NETIMIN) and Net Income - Bank and Non-Controlling Interests (NETINBM) are not included in table CB04.

5. CB05: Interest Income

5.1 General Comments

   0 represents a positive amount less than $500
   (0) represents a negative amount less than ($500)
   NA --Not available

Current reporting requirements or definitions for each column heading are stated below. Where possible, historical amounts are adjusted to reflect current reporting requirements and definitions as closely as possible. Significant adjustments, changes or definitional differences from current requirements are identified or described. Comments describing changes in reporting practices relating to assets, liabilities and capital items are important in interpreting related income and expense items.

5.2 Field Content

Interest Income on Loans and Leases
Loans in Domestic Offices
-- 1934-present -- Represents all interest, fees, and similar charges levied against or associated with all assets reportable as loans. Includes interest, yield related fees, commitment fees, service charges on loans and discount accretion.
Loans in Foreign Offices
-- 1981-present -- Represents all interest, fees, and similar charges levied against or associated with all assets reportable as loans in foreign offices. Includes interest, yield related fees, commitment fees, service charges on loans and discount accretion.
-- 1934-1980 -- Interest and fees on loans in foreign offices are not available.
All Leases
-- 1976-present -- Represents income and fees relating to direct financing and leveraged leases.
-- 1934-1975 -- Income from leases, if any, is included in Noninterest Income - All Other
Total -- Represents the total of Interest Income on Loans and Leases - Loans in Domestic Offices plus Loans in Foreign Offices plus All Leases
Other Interest Income -Investment Securities
-- 1976-present -- Represents interest and dividends, net of premium amortization and discount accretion, on all assets that are reportable as investment securities.
-- 1934-1975 -- Includes interest and dividends on securities held in trading accounts.
-- 2001-present -- Includes OTHER INTEREST INCOME.
Trading Account Assets
-- 1984-present -- >Represents interest income earned on all trading account assets.
-- 1934-1983 -- The value is not available. Related income was included in other operating income (Noninterest Income - All Other).
Federal Funds Sold and Securities Purchased
-- 1969-present -- Represents gross income of all assets reportable under this category.
-- 1934-1968 -- This value was not reported separately and is included in Interest Income on Loans and Leases, Loans in Domestic Offices
Balances Due from Depository Institutions
-- 1976-present -- Represents income on balances due from other depository institutions.
-- 1934-1975 -- This value was not reported separately and is included in Noninterest Income - All Other.
Total -- Represents the sum of Other Interest Income - Investment Securities, Trading Account Assets, Federal Funds Sold and Securities Purchased, and Balances Due from Depository Institutions.
Total Interest Income -- Represents the sum of Interest Income on Loans & Leases - Total and Other Interest Income - Total

6. CB06: Interest Expense

6.1 General Comments

   0 represents a positive amount less than $500
   (0) represents a negative amount less than ($500)
   NA --Not available

Current reporting requirements or definitions for each column heading are stated below. Where possible, historical amounts are adjusted to reflect current reporting requirements and definitions as closely as possible. Significant adjustments, changes or definitional differences from current requirements are identified or described. Comments describing changes in reporting practices relating to assets, liabilities and capital items are important in interpreting related income and expense items.

6.2 Field Content

Interest on Deposits
In Domestic Offices -- Represents all interest on all liabilities reportable as deposits in domestic offices. Includes finders' and brokers' fees that represent an adjustment to the interest paid on deposits acquired through brokers. Early withdrawal penalties or portions of such penalties that represent the forfeiture of interest are deducted from gross interest paid.
In Foreign Offices
-- 1976-present -- Represents all interest on all liabilities reportable as deposits in foreign offices.
-- 1934-1975 -- Interest on foreign office deposits is not available. Reports of Income were submitted on a domestic only basis.
Interest on Deposits - Total -- Represents the sum of Interest on Deposits - In Domestic Offices plus Interest on Deposits - In Foreign Offices
Other Interest Expense
Federal Funds Purchased and Securities Sold
-- 1969-present -- Represents the gross expenses of all liabilities reportable under this category.
-- 1934-1968 -- Included in Other Interest Expense - Borrowed Money.
Other Interest Expense - Borrowed Money -- Represents interest expense related to demand notes issued to the U. S. Treasury, mortgage indebtedness, obligations under capitalized leases, and other borrowed money.
Subordinated Notes & Debentures -- 1969-present -- Represents interest expense related to subordinated notes and debentures.
-- 1934-1968 -- Includes interest and dividends paid on preferred stock.
Total -- Represents the sum of Other Interest Expense - Federal Funds Purchased & Securities Sold plus Borrowed Money plus Subordinated Notes and Debentures.
Total Interest Expense -- Represents the total of Interest on Deposits - Total and Other Interest Expense - Total.


7. CB07: Noninterest Income and Noninterest Expense

7.1 General Comments

   0 represents a positive amount less than $500
   (0) represents a negative amount less than ($500)
   NA --Not available

Current reporting requirements or definitions for each column heading are stated below. Where possible, historical amounts are adjusted to reflect current reporting requirements and definitions as closely as possible. Significant adjustments, changes or definitional differences from current requirements are identified or described. Comments describing changes in reporting practices relating to assets, liabilities and capital items are important in interpreting related income and expense items.

7.2 Field Content

Noninterest Income
Service Charges on Deposit Accounts
-- 1942-present -- Represents service charges on deposit accounts in domestic offices such as maintenance fees, activity charges, administrative charges, overdraft charges, and check certification charges.
-- 1934-1941 -- This value was not reported separately and is included in Noninterest Income - All Other.
All Other
-- 1969-present -- Represents amounts of all other categories of noninterest income not included elsewhere. It includes income from fiduciary activities; gains, losses and fees relating to foreign currency or foreign exchange transactions; gains, losses and fees from assets held in trading accounts; net gains from the sale or disposition of loans, premises (including branches and offices) and fixed assets, and other real estate owned; all service charges, fees and commissions (other than those relating to deposits in domestic offices); fees charged on bank issued credit cards; net gains on futures and forward contracts; and other miscellaneous income.
-- 1934-1968 -- Source data have been adjusted to include net profits and recoveries on assets (other than loans or securities) sold or exchanged and all recoveries and reductions in valuation allowances (other than those relating to loans or securities) less all losses, charge-offs and additions to valuation allowances (other than those relating to loans or securities). Net losses are included in Noninterest Expense - All Other.
-- 1934-1941 -- Includes service charges on deposit accounts.
-- 2001-present -- Includes AMORT & IMPAIR LOSS AST.
Total -- Represents the sum of Service Charges on Deposit Accounts and All Other.
Noninterest Expense
Employee Salaries & Benefits
-- 1961-present -- Represents salaries, taxes and benefits of all officers and employees of the bank and its consolidated subsidiaries including guards, temporary office help, cafeteria employees, and building and maintenance employees.
-- 1934-1960 -- Does not include officer and employee benefits which are not separately reported and are included in Noninterest Expense - All Other.
-- 1934-1935 -- Includes fees paid to directors and committee members and professional fees which are not separately identified and should be included in Noninterest Expense - All Other.
Occupancy Expenses -- 1934-present -- Represents all noninterest expense related to use of the banking premises, equipment, furniture and fixtures of the institution, whether owned or leased, net of any rental income received.
-- 1934-1960 -- Does not reflect the deduction of related income which is included in Noninterest Income - Other.
All Other
-- 1969-present -- Represents amounts of all other categories of expense not included elsewhere. Includes fees paid to directors, trustees and advisory board members; premiums on fidelity insurance and deposit insurance; retainer and legal fees; net losses from the sale or disposition of loans, premises and fixed assets, other real estate owned, and branches; management fees assessed by parent bank holding companies; advertising, public relations, and promotional expenses; amortization expense of intangible assets; charitable contributions; net losses on futures and forward contracts; office supplies; telephone expenses; examination and audit fees; charge-offs and writedowns of securities prior to sale; and other miscellaneous expenses.
-- 1934-1968 -- Source data have been adjusted to include net losses (other than on loans or securities) and charge-offs on assets (other than on loans) and all charge-offs (on assets other than loans) and additions to valuation allowances (other than those relating to loans or securities) less all profits, recoveries and reductions in valuation allowances (other than those relating to loans or securities). Net profits are included in Noninterest Income - All Other.
-- 1934-1960 -- Includes officer and employee benefits which, beginning in 1961, are included in Noninterest Expense - Employee Salaries and Benefits.
-- 1934-1935 -- Does not include fees paid to directors and committee members and professional fees which are not separately identified and are included in Noninterest Expense - Employee Salaries and Benefits.
Noninterest Expense - Total -- Represents the sum of Employee Salaries and Benefits, Occupancy Expenses, and All Other.


8. CB08: Charge-offs and Recoveries on Loans/Leases, Cash Dividends and Number of Employees

8.1 General Comments

   0 represents a positive amount less than $500
   (0) represents a negative amount less than ($500)
   NA --Not available

Current reporting requirements or definitions for each column heading are stated below. Where possible, historical amounts are adjusted to reflect current reporting requirements and definitions as closely as possible. Significant adjustments, changes or definitional differences from current requirements are identified or described. Comments describing changes in reporting practices relating to assets, liabilities and capital items are important in interpreting related income and expense items.

8.2 Field Content

Gross Loan and Lease Charge-offs
-- 1984-present -- Represents actual loans and leases charged-off against the allowance for loan and lease losses.
-- 1941-1983 -- Represents actual loans charged-off against the reserve for bad debt losses on loans.
-- 1934-1940 -- Represents realized losses on loans, loans charged-off and additions to valuation allowances for loans, amounts that were reported as direct charges to undivided profits.
Gross Loans and Lease Recoveries
-- 1984-present -- Represents actual loan and lease recoveries credited to the reserve for bad debt losses on loans.
-- 1941-1983 -- Represents actual loan recoveries credited to the allowance for loan and lease losses.
-- 1934-1940 -- Represents loan recoveries and reductions in the valuation allowance for loans.
Net Loan and Lease Charge-offs -- Represents gross loans and lease charge-offs minus loan and lease recoveries. An amount enclosed in parentheses indicates net recoveries.
Cash Dividends Declared (Preferred)
-- 1969-present -- Represents all cash dividends declared on limited life and perpetual preferred stock during the calendar year, regardless of when payable.
-- 1934-1968 -- Cash dividends declared on preferred stock were reported with interest on capital notes and debentures, (Other Interest Expense - Subordinated Notes and Debentures).
Cash Dividends Declared (Common) -- Represents all cash dividends declared on all classes of common stock during the calendar year, regardless of when payable.
Total Cash Dividends Declared -- The total of cash dividends declared on all preferred and common stock during the calendar year, regardless of when payable.
Number of Employees
-- 1969-present -- Represents the number of full time equivalent employees on the payroll as of each year end.
-- 1934-1968 -- Represents the total number of employees on the payroll as of each year end, including part time employees.
-- 1935 -- The number of employees does not include those of national banks.
-- 1934 -- The number of employees is as of June 30, 1934.


9. CB09: Assets

9.1 General Comments

   0 represents a positive amount less than $500
   (0) represents a negative amount less than ($500)
   NA --Not available

Current reporting requirements or definitions for each column heading are stated below. Where possible, historical amounts are adjusted to reflect current reporting requirements and definitions as closely as possible. Significant adjustments, changes or definitional differences from current requirements are identified or described. Comments describing changes in reporting practices relating to assets, liabilities and capital items are important in interpreting related income and expense items.

9.2 Significant Events

1984 -- All banks with $10 million or more in total consolidated assets are required to report assets and liabilities on an accrual basis.
A major form revision took place that eliminated the standard and abbreviated versions of the Reports of Income and Condition. They were replaced by four sets of reports:(1) FFIEC 031 filed by all banks that have foreign offices, including International Banking Facilities (IBFs), (2) FFIEC 032 filed by all banks with $300 million or more in total assets (3) FFIEC 033 filed by all banks with more than $100 million but less than $300 million in total assets, and (4) FFIEC 034 filed by all banks with less than $100 million in total assets.
1979 -- The provision for possible loan losses based on management discretion replaces actual net loan losses.
1978 -- An abbreviated Report of Condition was instituted for banks with less than $100 million in total consolidated assets.
1972 -- Investment in subsidiaries not consolidated in which the bank directly or indirectly exercises control is to be reported on an equity basis.
Previously, the investment was reported on a cost basis.
1970 -- Banks with total assets of $25 million or more are required to prepare their Call reports based on accrual accounting. All banks are required to report income taxes on a current accrual basis.
1969 -- Banks with total assets of $50 million or more are required to report assets and liabilities on an accrual basis. Consolidation is required for all majority owned premises subsidiaries and other majority owned subsidiaries meeting level of significance tests.
1947 -- On December 8, 1947 the Internal Revenue adopted the reserve method for accounting for bad debt losses on loans.

9.3 Field Content

Number of Reporters -- Represents the total number of insured commercial banks at year end.
Cash
-- 1934-present -- Represents currency and coin, interest and noninterest bearing balances due from banks and cash items.
-- 1942-present -- Demand deposits due from and due to banks in the United States exclude reciprocal interbank deposits.
Securities
-- 1934-present -- Represents securities of the US Treasury; the US Government, both direct and guaranteed; US Government agencies and corporations; obligations of states, counties and municipalities; corporate bonds; other bonds, notes and debentures and equity securities. The amount is net of valuation reserves.
-- 1984-present -- Obligations (other than securities) of states, counties, and municipalities are reported as loans.
-- 1965-1975 -- Corporate stock is included in All Other Assets.
Total Loans and Leases
-- 1976-present -- Represents the total of all loans and leases, net of unearned income.
-- 1934-1975 -- Does not include lease financing receivables or direct lease financing.
-- 1934-1978 -- Deposits accumulated for the payment of personal loans are included in deposits and are not used to reduce the outstanding loan balances until maturity of the loans. In these instances banks, by contract with individual borrowers, set up a deposit account to accumulate loan payments made by individuals on personal installment loans.
-- 1934-1975 -- Unearned income is not reflected in total loans but is included in other liabilities.
-- 1934-1963 -- Includes Federal funds sold. Allowance for Loan & Lease Losses
-- 1976-present -- Beginning in 1976, the IRS reserve for bad debt losses on loans is divided as follows: (a) the "valuation" portion (plus any other loan loss reserve) is reflected as an offset against gross loans, (b) the "deferred income tax portion" is included in other liabilities, and (c) the "contingency" portion is included in undivided profits or reserve for contingencies and other capital reserves. The valuation portion is incremented by the amount that is a deductible expense for income tax purposes. The contingency portion is incremented by additional amounts that may be expensed by a bank for financial reporting purposes but is not a tax deductible expense.
-- 1948-1975 -- Represents the reserve for bad debt losses on loans as permitted by IRS ruling of December 8, 1947.
Net Loans and Leases -- Gross loans and leases less the valuation reserve/allowance for possible losses on loans and leases.
Other Earning Assets
-- 1934-present -- Represents Federal funds sold, securities purchased under agreements to resell and trading account assets.
-- 1984-present -- Includes all trading account assets. Previously, they were reported in their respective asset category.
-- 1969-present -- Trading account securities included. In earlier years they are included in securities.
-- 1967-present -- Includes securities sold under agreements to repurchase. Previously they were included in loans.
-- 1965-present -- Includes Federal funds sold. Previously they were included in loans.
Bank Premises and Equipment
-- 1934-present -- Represents bank premises, furniture and equipment, net of depreciation.
-- 1969-present -- The value is gross of mortgage indebtedness which is included in other borrowed money.
-- 1934-1968 -- The value is reflected net of mortgage indebtedness.
Other Real Estate
-- 1988-present -- Represents real estate other than bank premises directly owned and direct and indirect investment in real estate ventures both by the bank and by its unconsolidated subsidiaries and associated companies.
-- 1967-1988 -- Represents real estate owned other than bank premises.
-- 1938-1966 -- Represents other real estate and investments in other assets indirectly representing bank premises or other real estate.
-- 1934-1937 -- Represents other real estate directly owned.
Intangible Assets
-- 1983-present -- Represents goodwill, mortgage servicing rights, and other identifiable intangible assets.
All Other Assets -- Represents all other assets not included in previously mentioned captions. Includes, for the most part, customers' liabilities on acceptances outstanding, income earned not collected as well as any other asset not included above.
Total Assets
-- 1974-present -- The total of all assets net of security and loan valuation reserves/allowances. Assets and liabilities are reported on a fully consolidated, domestic and foreign basis.
-- 1934-1973 -- Assets and liabilities are reported on a domestic only basis. In the case of banks with one or more foreign branches, net amounts due from its own foreign branches are included in All Other Assets, net amounts due to its own foreign branches are included in All Other Liabilities. In the case of banks with branches outside the 50 states (Guam, Puerto Rico, Virgin Islands, US Territories and Possessions), net amounts due from such branches are included in All Other Assets and net amounts due to such branches are included in All Other Liabilities.
-- 1934-1969 -- Assets and liabilities are reported on a cash or an accrual basis, depending upon each bank's method of bookkeeping.


10. CB10: Investment Securities

10.1 General Comments

   0 represents a positive amount less than $500
   (0) represents a negative amount less than ($500)
   NA --Not available

Current reporting requirements or definitions for each column heading are stated below. Where possible, historical amounts are adjusted to reflect current reporting requirements and definitions as closely as possible. Significant adjustments, changes or definitional differences from current requirements are identified or described. Comments describing changes in reporting practices relating to assets, liabilities and capital items are important in interpreting related income and expense items.


The dollar amounts in the table reflect the aggregate book value of securities, net of specific valuation reserves and net of premium amortization and discount accretion. With the exception of 1969 to 1975, general (nonspecific) reserves on securities are reported in capital accounts. In 1969, banks were required to remove trading account securities from their investment securities portfolio and report them separately. Before 1969, any trading account securities held would have been included in the appropriate securities category. The "small bank" report form took effect in 1978. Less detail was reported by small banks but it did not affect the broader categories carried in this table. In 1984, the four existing report types took effect. Again, the extent of detail reported by small banks differed slightly from the detail reported by the larger banks. There is no effect on the amounts on this table. In 1984 marketable equity securities were required to be reported at the lower of cost or market, with the difference from book value being adjusted through an equity capital account. In 1994, all categories of securities were subdivided as either held-to-maturity or available-for-sale. The amount reflected in this table is the sum of the amortized cost (book value) of both of these breakdowns.

10.2 Field Content


Obligations of U.S. Treasury
-- 1984-present -- Represents all U.S. Treasury bonds, notes and bills and certificates of indebtedness. Current instructions state that those issued under the Separate Trading of Registered Interest and Principal of Securities (STRIPS) program are included. Detached Treasury security coupons and ex-coupon Treasury securities held either by stripping or through receipts such as CATS, TIGRs, COUGARs, LIONs and ETRs are not included here but are in other debt securities ("Corporate bonds and other securities" in this table).
-- 1969-1984 -- Represents U.S. Treasury bonds, notes, bills and certificates of indebtedness.
-- 1965-1968 -- Represents all U.S. Treasury bonds, notes, bills and certificates of indebtedness as well as obligations of U.S. government agencies and corporations that were guaranteed by the U.S. Government. Source data does not have the detail necessary to remove the amount of the guaranteed agency and corporation obligations.
-- 1934-1964 -- Represents all U.S. Treasury bonds, notes, bills and Certificates of Indebtedness. An adjustment was made to source data from 1946 to 1963 to remove the amount of guaranteed obligations Federal Housing Administration debentures) and place it in U.S. Agencies and Corporations.

Obligations of U.S. Agencies and Corporations
-- 1994 -- Mortgage backed securities(MBS) issued by government agencies or government sponsored corporations and by private issuers are reported separately. For this table, the amount of such MBSs issued by government agencies and government sponsored corporations are included here. All debt securities issued by government agencies (an instrumentality of the U.S. Government whose debt obligations are fully and explicitly guaranteed as to timely payment of principal and interest by the full faith and credit of the U.S. Government), and U.S. Government sponsored agencies (agencies originally established or chartered by the U.S. Government to serve public purposes specified by the U.S. Congress but whose debt obligations are not explicitly guaranteed by the full faith and credit of the U.S. Government) are included here. In addition to the direct debt, mortgage pass-through securities, collateralized mortgage obligations, real estate mortgage investment conduits, residuals and stripped securities, pool loan certificates, participation certificates, insured notes and certificates of beneficial ownership are also included. (Direct loans to agencies and corporations are not included and are part of loans and leases).

Over the sixty year period covered by this table, the following have been listed for inclusion:
   Reconstruction Finance Corporation
   Federal Housing Administration
   Federal Farm Mortgage Corporation
   Federal National Mortgage Association
   Home Owner's Loan Corporation
   International Bank for Reconstruction and Development
   Federal Land Banks Federal Home Loan Banks
   Federal Intermediate Credit Banks Export-Import Bank
   Mutual Mortgage Insurance Corporation
   Federal Financing Bank
   Commodity Credit Corporation
   Government National Mortgage Association
   U.S. Housing Authority Banks for Cooperatives
   Tennessee Valley Authority
   Merchant Marine
   U.S. Maritime Commission
   D.C. Stadium Bonds
   Farmers Home Administration
   Trustees of Penn Central Transportation Co.
   Department of Housing and Urban Development
   Department of Transportation
   General Services Administration
   Small Business Administration
   Federal Agricultural Mortgage Corporation
   Federal Farm Credit Banks

   Federal Home Loan Mortgage Corporation
   Financing Corporation
   Resolution Funding Corporation
   Student Loan Marketing Association
   U.S. Postal Service
-- 1978-1993 -- Certificates of participation issued by the Commodity Credit Corporation, Export-Import Bank, FHLMA, FNMA and Government National Mortgage Association (GNMA) and now reported as loans.
-- 1970-1977 -- Farmers Home Administration insured notes, which had been included in loans, are also added to this category.
-- 1969 -- Trading account securities are to be excluded. The distinction between guaranteed and not guaranteed is dropped from reporting instructions and all obligations of U.S. Government agencies, government sponsored agencies and government corporations are included here. Certificates of participation issued by the Commodity Credit Corporation, Export-Import Bank, Federal Home Loan Mortgage Association (FHLMA) and Federal National Mortgage Association (FNMA) are also included.

-- 1965-1968 -- Represents obligations of U.S. agencies and corporations not guaranteed by the U.S. Government.
-- 1961-1964 -- Represents all obligations of U.S. agencies and corporations both guaranteed by the U.S. Government and not guaranteed.
-- 1946-1960 -- According to source documents, the amount reported here and reflected in this category on the table is the amount of U.S. Government guaranteed debentures issued by the Federal Housing Administration. It appears that there was no other government agency or corporation borrowing.
-- 1942-1945 -- Represents only obligations of the U.S. Government guaranteed by the U.S. Government. Obligations of U.S. agencies and corporations not guaranteed by the U.S. Government were reported in other bonds, notes and debentures and are included in "Corporate bonds and other securities".
-- 1934-1941 -- Represents obligations of all U.S. agencies and corporations, both direct and guaranteed by the U. S. Government.

Obligations of States & Political Subdivisions
-- 1970-present -- Represents all obligations (other than loans) of states and political subdivisions in the United States. This included the fifty states, the District of Columbia, and all counties, municipalities, school districts, irrigation districts, and drainage and sewer districts. Also include are the governments of Puerto Rico, and of the U.S. Territories and Possessions and their political subdivisions. Obligations included here are: securities, warrants, tax anticipation notes, general obligations, revenue obligations, local housing authority bonds, bonds of school, irrigation or drainage districts, Farmers Home Administration guaranteed loans made for rural community water supply, waste disposal systems and outdoor recreation centers, rated (nationally recognized rating agency) Industrial Development Bonds
-- 1969 -- Trading account securities are to be excluded.
-- 1934-1968 -- Represents all obligations (both loans to and securities of) States, counties and municipalities of the U.S. including Guam, Puerto Rico, the Virgin Islands and other U.S. Territories and Possessions.

Other Obligations -- Corporate Bonds and Other Securities
-- 1989-present -- Represents all securities, bonds, notes and debentures of domestic and foreign corporations. Also includes privately issued or guaranteed mortgage backed securities and certain detached U.S. Government security coupons held as a result of either their purchase or the bank's stripping them (CATS, TIGRs, COUGARs, LIONs and ETRs.
-- 1984-1988 -- Includes equity securities.
-- 1965-1975 -- Includes equity securities.
-- 1942-1960 -- Includes obligations of U.S. agencies and corporations not guaranteed by the U.S. Government.
-- 1934-1941 -- Represents all debt securities, bonds, notes and debentures of privates corporations - railroads, real estate corporations, industrial corporations, other domestic corporations, foreign corporations, and foreign central, state, provincial and municipal governments. Also includes foreign equity securities and obligations of government agencies and corporations not guaranteed by the U.S. Government.

Other Obligations -- Equity Securities
-- 1989-present -- Represents all equity securities not held for trading: investment in mutual funds, common stock of FNMA, Student Loan Marketing Association, Federal Home Loan Mortgage Corporation, Federal Reserve Bank stock, Federal Home Loan Bank stock, minority interests not meeting the definition of associated companies, "restricted" stock, and other equity securities in both domestic and foreign corporations.
-- 1984-1988 -- All equity securities for all banks are included in other securities and are included in "Corporate bonds and other securities".
-- 1978-1983 -- Small bank call report takes effect in 1978. Equity securities are combined with all other securities on the report. Therefore, for small banks, the amount of equity securities is included in "Corporate bonds and other securities".
-- 1969 -- Trading account securities are not included.
-- 1938-1977 -- Includes all preferred and common stock, mutual funds and Federal Reserve Stock.
-- 1934-1937 -- Does not include foreign stock.

Trading Account Securities
Valuation Reserves -- For all years except 1969-1973, investment securities are reflected net of general valuation reserves.
Specific reserves are deducted from each security so reserved.
Total Investment Securities -- 1969-present -- Represents the amortized (book) value of all debt and equity securities, both domestic and foreign, net of valuation reserves (exception noted above). Trading account securities are not included.
-- 1934-1968 -- Represents the amortized (book) value of all debt and equity securities (including trading account securities), both domestic and foreign, net of valuation reserves (exception noted above).
Market Value
-- 1984-present -- Represents the market (fair) value of all investment securities.


11. CB11: Loans and Leases

11.1 General Comments

   0 represents a positive amount less than $500
   (0) represents a negative amount less than ($500)
   NA --Not available

Current reporting requirements or definitions for each column heading are stated below. Where possible, historical amounts are adjusted to reflect current reporting requirements and definitions as closely as possible. Significant adjustments, changes or definitional differences from current requirements are identified or described. Comments describing changes in reporting practices relating to assets, liabilities and capital items are important in interpreting related income and expense items.

11.2 Field Content

Secured by Real Estate
-- 1984-present -- Represents all loans secured by real estate as evidenced by mortgages, deeds of trust, land contracts or other instruments, whether first or junior liens. Include regardless of purpose and regardless of whether the originated by the bank or purchased from others. Obligations of states, counties and municipalities, even if secured by real estate, are excluded and reported as obligations of states and political subdivisions. Notes issued and insured by the Farmers Home Administration and instruments (certificates of beneficial interest) representing an interest in Farmers Home Administration insured notes, formerly included in this category, are now to be reported as U.S. Government Agency and corporation securities. For additional details, see Table CB-12.
-- 1976-1983 -- Represents all loans secured primarily by real estate represented by mortgages, deeds of trust, land contracts or other liens on real estate, whatever the purpose. Includes construction and permanent financing; VA guaranteed, FHA insured and conventional; loans secured by farmland; pass-through participations in pools of real estate mortgages.
-- 1970-1975 -- Represents all loans secured primarily by real estate represented by mortgages, deeds of trust, land contracts or other liens on real estate, whatever the purpose. Exclude pooled mortgages represented by certificates guaranteed by the Governments National Mortgage Association.
-- 1934-1969 -- Represents all loans secured by mortgages, deeds of trust, land contracts, or other liens on real estate. Includes farmland, improvements on farm land and residential properties.
To Depository Institutions
-- 1984-present -- Represents all loans (other than those secured by real estate), including overdrafts, to banks, other depository institutions, and other associations, companies and financial intermediaries whose primary business is to accept deposits and to extend credit for business or for personal expenditures. Includes U.S. branches and agencies of foreign banks and foreign official banking institutions, all commercial banks chartered in the U.S., credit unions, mutual or stock savings banks, savings or building and loan associations, cooperative banks, industrial banks, thrift and loan associations, foreign domiciled branches of other U.S. banks and foreign banks and other similar depository institutions.
-- 1976-1983 -- Loans to real estate investment trusts is added to the definition below. The category includes loans to commercial banks, trust companies, industrial banks, stock and mutual savings banks, savings and loan associations, building and loan associations, private or unincorporated banks, real estate companies, mortgage lenders, mortgage servicers, mortgage originators, factoring companies, cooperative banks, credit unions, insurance companies, bank holding companies and loans directly to Federal lending institutions.
-- 1970-1975 -- Represents all loans to banks and other institutions, associations, companies and financial intermediaries that extend credit for business purposes or to finance personal expenditures. Purchases of mortgages and other loan paper under agreements to resell and participations in pool of loans not guaranteed by GNMA should be included if acquired from financial institutions. Federal funds sold and securities sold under agreements to repurchase are not included. Loans represented here include both direct loans and negotiable obligations purchased either from the issuing company or from dealers.
-- 1969 -- Represents all loans to banks and other institutions, associations, companies and financial intermediaries that extend credit for business purposes or to finance personal expenditures. Does not include Federal funds sold or securities purchased under resale agreements. Loans to industrial development authorities not secured by real estate are still included.
-- 1965-1968 -- Same as 1961 below, Federal funds are no longer included but are reported separately.
-- 1961-1964 -- Represents all loans to banks and other institutions, associations, companies and financial intermediaries that extend credit for business purposes or to finance personal expenditures. Includes loans to regional or local industrial development authorities whose function it is to extend credit to business firms to assist in relocation or expansion (unless the loans are secured by real estate), loans to purchase securities from financial institutions under resale agreements and Federal funds sold.
-- 1959-1960 -- Represents notes, certificates of deposit given for the purpose of borrowing money, and other instruments evidencing loans to operating domestic financial and foreign financial institutions, including Federal funds sold by the reporting bank to another bank. Added to this category are the purchases of securities from banks under resale agreements or similar transactions. The scope of this category now includes loans to savings banks, savings and loan associations, finance companies and other financial intermediaries.
-- 1934-1958 -- Represents notes, certificates of deposit and other instruments evidencing loans to operating domestic and foreign banks, including Federal funds sold.
Agricultural Production
-- 1984-present -- Represents all secured and unsecured loans and advances made to finance agricultural production and other loans to farmers. Includes loans to farm or ranch owners or operators, including tenants, except loans secured by real estate, borrowings for commercial or industrial purposes, for the purpose of purchasing or carrying securities or loans directly guaranteed by or participation certificates of the Commodity Credit Corporation. Included are loans for purchasing private passenger automobiles, tractors, farm implements and retail consumer goods on the installment basis. Includes loans for purposes such as growing and storing of crops; marketing or carrying of agricultural products; breeding, raising, fattening, or marketing livestock; financing fisheries and forestries; notes of farmers that have been discounted for or purchased from merchants or dealers.
-- 1978-1983 -- Represents all secured and unsecured loans and advances made to finance agricultural production and other loans to farmers. Includes loans to farm or ranch owners or operators, including tenants, except loans secured by real estate, borrowings for commercial or industrial purposes, for the purpose of purchasing or carrying securities or loans directly guaranteed by or participation certificates of the Commodity Credit Corporation. Included are loans for purchasing private passenger automobiles, tractors, farm implements and retail consumer goods on the installment basis.
-- 1976-1977 -- Represents all secured and unsecured loans and advances made to farm or ranch owners or operators, including tenants, except loans secured by real estate, borrowings for commercial or industrial purposes, for the purpose of purchasing or carrying securities or loans directly guaranteed by or participation certificates of the Commodity Credit Corporation. Included are loans for purchasing private passenger automobiles, tractors, farm implements and retail consumer goods on the installment basis.
-- 1961-1975 -- Represents all secured and unsecured loans and advances made to farm or ranch owners or operators, including tenants, except loans secured by real estate, borrowings for commercial or industrial purposes, for the purpose of purchasing or carrying securities or loans directly guaranteed by or participation certificates of the Commodity Credit Corporation.
-- 1936-1960 -- Represents all loans to farmers and loans for agricultural production. Loans secured by farmland and improvements to or on farmland are included above in real estate mortgages.
-- 1934-1935 -- Loans for agricultural production and loans to farmers are included in "All Other Loans".
Commercial and Industrial
-- 1984-present -- Represents loans for commercial and industrial purposes to sole proprietorships, partnerships, corporations and other business enterprises, whether secured (other than by real estate) or unsecured, single payment or installment. These loans may take the form of direct or purchased loans and include the reporting bank's own acceptances that it holds in its portfolio. It also included loans to individuals for commercial, industrial or professional purposes but not for investment or personal expenditure purposes. Excludes all commercial loans held in trading accounts, loans to depository institutions, loans to nondepository financial institutions, loans to nonprofit organizations, and equipment trust certificates.
-- 1961-1983 -- Represents all secured (except by real estate) and unsecured business loans, both single payment and installment, to sole proprietorships, partnerships and corporations. Also includes acceptances and commercial paper bought on the open market, construction loans if not secured by a lien on real estate, SBA guaranteed loans, vehicle floor plan and wholesale financing loans, credit extended under business credit cards.
-- 1938-1960 -- Represents all secured (except by real estate) and unsecured business loans to individuals, partnerships and corporations. Also includes commercial paper bought on the open market.
-- 1934-1958 -- Includes commercial paper of and loans to financial institutions other than domestic commercial and foreign banks.
-- 1934-1937 -- Represents commercial paper purchased on the open market. Other commercial and industrial loans are included in "All Other Loans".
To Individuals
-- 1942-present -- Represents all loans to individuals for household, family and other personal expenditures. Includes loans to finance autos, pickup trucks, home improvement, medical expenses, personal taxes, household appliances, furniture, jewelry, education, student loans, mobile homes, trailers, boats, the purchase of real estate if not secured by a mortgage, and other personal expenses. It includes demand, installment and single payment loans regardless of form taken: direct and indirect credit, retail installment sales paper purchased by the bank, check credit, credit card, revolving credit and other similar forms of credit. Does not include loans to individuals for business or professional purposes, loans to farmers, loans secured by real estate or loans to purchase or carry securities.
-- 1934-1941 -- Loans to individuals are included in "All Other Loans".
State & Political Subdivisions
-- 1989-present -- Represents obligations (other than securities and leases) of states and political subdivisions in the U.S. States and political subdivisions includes the fifty states, the District of Columbia and their counties, municipalities, school districts, irrigation districts, and drainage and sewer districts; also includes the governments of Puerto Rico and of the U.S. Territories and Possessions and their political subdivisions. Industrial development bonds (IDBs): if rated by a nationally recognized rating service, they are included in investment securities, if not rated, they are included here unless the bank chooses to review each to see if it has the characteristics of a loan or of a security.
-- 1984-1988 -- Represents all obligations (other than securities), direct loans, overdrafts and nonrated industrial development bonds that have the characteristics of loans and are not secured by real estate.
-- 1934-1983 -- Loans, industrial development bonds (not secured by real estate) and other obligations of states and political subdivisions were usually included in investment securities.
All Other Loans
-- 1983-present -- Represents unplanned overdrafts and loans to: brokers and dealers in securities, any borrower for the purpose of purchasing and carrying securities, nonprofit institutions and organizations, individuals for investment purposes, real estate investment trusts, mortgage companies holding companies of depository institutions, insurance companies, finance companies, factors and other financial intermediaries, federally sponsored lending agencies, investment banks, the bank's own trust department, Small Business Investment Companies, foreign governments and official institutions, and any other loan not included in one of the above categories.
-- 1969-1983 -- Represents overdrafts and loans to: churches, hospitals, educational and charitable institutions, clubs and similar organizations, nonprofit organizations, foreign governments and official institutions, foreign central banks, foreign development banks, to the bank's own trust department, and any other loan not included in one of the above categories.
-- 1938-1968 -- Represents overdrafts, leases, and loans to: individuals, nonprofit organizations, foreign central banks and nationalized banking institutions, international financing banks (Bank for Reconstruction and Development, Inter-American Development bank), to the bank's own trust department, and any other loan not included in one of the above categories.
-- 1936-1937 -- Represents commercial and industrial loans, leases, overdrafts and loans to: individuals, nonprofit organizations, foreign central banks and nationalized banking institutions, and any other loan not included in one of the above categories.
-- 1934-1935 -- Represents loans to: financial institutions, farmers, individuals, nonprofit organizations, foreign central banks and nationalized banking institutions, and any other loan not included in one of the above categories. Includes all commercial and industrial loans, all overdrafts in deposit accounts and any leasing receivables.
Lease Financing Receivables
-- 1973-present -- Represents all outstanding receivable balances relating to direct financing and leveraged leases on property acquired by the bank for leasing purposes, net of unearned income.
-- 1934-1972 -- The amount of lease financing and leased property was not available. If a bank entered into any such transactions, it probably reflected the value of the property acquired for lease as an other asset. Other types of leases lease financing were probably included in loans.
Gross Loans & Leases
-- 1934-present -- Represents the sum of all components of loans.
Unearned Income
-- 1973-present -- Represents the amount of income collected but not earned on loans.
-- 1934-1972 -- Unearned income was included in all other liabilities.
Allowance for Loan and Lease Losses
-- 1976-present -- Represents the allowance for possible loan and lease losses.
-- 1934-1983 -- Does not include an allowance for possible losses on leases.
-- 1948-1975 -- Represents the reserve for bad debt losses on loans as permitted by IRS ruling of December 8, 1947.
Net Loans & Leases
-- 1934-present -- Represents gross loans and leases less unearned income and the allowance for possible losses on loans and leases.
-- 1978-present -- All values are fully consolidated, domestic and foreign.
-- 1974-1977 -- The loan components are domestic only, U.S. and other areas; the amount of loans in foreign offices has been added to the Net Loans and Leases column.
-- 1934-1973 -- All loan components and totals are domestic only, U.S. and other areas.

12. CB12: Real Estate Loans

12.1 General Comments

   0 represents a positive amount less than $500
   (0) represents a negative amount less than ($500)
   NA --Not available

Current reporting requirements or definitions for each column heading are stated below. Where possible, historical amounts are adjusted to reflect current reporting requirements and definitions as closely as possible. Significant adjustments, changes or definitional differences from current requirements are identified or described. Comments describing changes in reporting practices relating to assets, liabilities and capital items are important in interpreting related income and expense items.

12.2 Field Content

Domestic Office Loans Secured by Real Estate

Construction and Land Development
-- 1984-present -- Represents loans secured by real estate with maturities of 60 months or less made to finance land development or the on-site construction of industrial, commercial, residential or farm buildings. Includes new construction, additions or alterations to existing structures and razing existing structures to make way for new structures. Industrial development bonds are not included here any longer, they are reported as securities of states, counties and municipalities (if rated) or in loans to states and political subdivisions if not rated.
-- 1976-1983 -- Represents loans secured primarily by real estate the proceeds of which will be used to finance:
   the construction of industrial, commercial, residential or farm buildings
   the acquisition, conversion and development of property into improved real estate
   the construction of additions or alterations to existing structures
   the demolition of existing structures in preparation for new construction
   loans to regional or local industrial development authorities who supply credit to business
   firms to assist in relocation or expansion
-- 1934-1975 -- Loans for the above purposes could have been included in any of the other categories of loans in this table.
1-4 Family Residential Properties
-- 1968-present -- Represents permanent loans secured by real estate as evidenced by mortgages (FHA, VA, or conventional) or other liens on 1-4 family dwelling units, mobile homes, individual condominiums and co-ops, and vacant lots in established single family residential sections.
-- 1934-1968 -- Includes permanent loans secured by real estate on both 1-4 family and on multifamily residential properties.
Multifamily Residential Properties
-- 1969-present -- Represents permanent nonfarm residential loans secured by real estate as evidenced by mortgages (FHA and conventional) or other liens on nonfarm properties with 5 or more dwelling units in apartments, housekeeping dwellings, co-operative type apartment buildings, and vacant lots in established multifamily residential sections.
-- 1934-1968 -- Multifamily residential real estate loans are included in "1-4 Family Residential Properties".
Farmland
-- 1934-present --Represents loans secured by farmland, including improvements, and other land known to be used or usable for agricultural purposes, as evidenced by mortgages or other liens. It includes loans secured by farmland that are guaranteed by the Farmers Home Administration (FHA) or by the Small Business Administration.
Nonfarm, Nonresidential
-- 1938-present -- Represents loans secured by real estate as evidenced by mortgages or other liens on business and industrial properties, hotels, motels, churches, hospitals, educational and charitable institutions, dormitories, clubs, lodges, association buildings, homes for aged persons, golf courses, recreational facilities and other similar properties.
-- 1934-1937 -- These loans are included in "1-4 family residential properties".
Total -- Represents the sum of all components of loans secured by real estate.
Real Estate Loans in Foreign Offices -- 1978-present -- Represents all loans secured by real estate in foreign offices.
Total Real Estate Loans
-- 1978-present -- Represents the total of all loans secured by real estate in domestic and foreign offices.
-- 1934-1977 -- Represents the total of all loans secured by real estate in domestic offices (U.S. and other areas).

13. CB13: Loans to Individuals

13.1 General Comments

   0 represents a positive amount less than $500
   (0) represents a negative amount less than ($500)
   NA --Not available

Current reporting requirements or definitions for each column heading are stated below. Where possible, historical amounts are adjusted to reflect current reporting requirements and definitions as closely as possible. Significant adjustments, changes or definitional differences from current requirements are identified or described. Comments describing changes in reporting practices relating to assets, liabilities and capital items are important in interpreting related income and expense items.

13.2 Field Content

Credit Card and Related Plans
-- 1967-present -- Represents all credit extended to individuals for household, family and other personal expenditures through credit cards and related plans. Includes check credit and other revolving credit plans. This amount reflects values in domestic offices only.
-- 2001-present -- includes LNS-CREDIT CD & RELATED PLAN.
All Other
-- 1934-present -- Represents all other loans to individuals for household, family and other personal expenditures. It includes auto loans, both direct and indirect, mobile homes (unless secured by a real estate mortgage), education loans, other installment loans both secured by personal property or unsecured, and single payment loans (time or demand, secured or unsecured).
Memo: -- These components are not currently reported separately. The amounts for earlier years are provided for informational purposes.
Auto
-- 1960-1980 --
-- 1942-1946 -- Represents installment loans to purchase private passenger automobiles, both direct loans and purchased paper.
-- 1947-1959 --
-- 1934-1941 -- Auto loans are included in All Other
Mobile Homes
-- 1971-1980 -- Represents loans to individuals to purchase mobile homes. (If the bank's security interest in the loan was represented by a mortgage or deed of trust, the loan should be included in real estate loans).
-- 1934-1970 -- Mobile home loans (other than those secured by a mortgage) are included in All Other.
Single Payment
-- 1960-1980, 1942-1946 -- All loans both time or demand, secured or unsecured, to individuals for personal, family or other household expenditures.
-- 1947-1959, 1934-1941 -- Single payment loans are included in All Other.
Total -- Represents the sum of all components of loans to individuals.

14. CB14: Liabilities and Equity Capital

14.1 General Comments

   0 represents a positive amount less than $500
   (0) represents a negative amount less than ($500)
   NA --Not available

Current reporting requirements or definitions for each column heading are stated below. Where possible, historical amounts are adjusted to reflect current reporting requirements and definitions as closely as possible. Significant adjustments, changes or definitional differences from current requirements are identified or described. Comments describing changes in reporting practices relating to assets, liabilities and capital items are important in interpreting related income and expense items.

14.2 Significant Events

1984 -- All banks with $10 million or more in total consolidated assets are required to report assets and liabilities on an accrual basis. A major reporting revision took place that initiated four reporting form sets: (1) FFIEC 031 filed by all banks that have one or more foreign offices, including International Banking Facilities (IBFs), (2) FFIEC 032 filed by all banks with $300 million or more in total assets, (3) FFIEC 033 filed by all banks with more than $100 million but less than $300 million in total assets, and (4) FFIEC 034 filed by all banks with less that $100 million in total assets.
1978 -- An abbreviated Report of Condition was instituted for banks with less than $100 million in total consolidated assets.
1970 -- Banks with total assets of $25 million or more are required to report assets and liabilities on an accrual basis. All banks are required to report income taxes on an accrual basis.
1969 -- Banks with total assets of $50 million or more are required to report assets and liabilities on an accrual basis. Consolidation is required for all majority owned bank premises subsidiaries and other majority owned subsidiaries meeting level of significance tests.
1947 -- On December 8, 1947 the Internal Revenue Service adopted the reserve method of accounting for bad debt losses on loans.

14.3 Field Content

Number of Institutions -- Represents the total number of insured commercial at each year end.
Liabilities
Total Deposits -- Represents all categories and types of deposits.
Borrowed Funds
-- 1969-present -- Represents Federal funds purchased, securities sold under agreements to repurchase, demand notes issued to the US Treasury, mortgage indebtedness, liabilities under capitalized leases and all other liabilities for borrowed money.
-- 1934-1968 -- Does not include mortgage indebtedness which is netted against bank premises.
Subordinated Notes
-- 1944-present -- Represents all notes and debentures subordinated to deposits and all capital notes and debentures.
-- 1934-1943 -- Does not include capital notes and debentures which are included in common stock.
Other Liabilities
-- 1934-present -- Represents all liabilities not included above.
-- 1980-1984 -- Includes limited life preferred stock.
-- 1934 -- Includes circulating notes outstanding.
-- 1994-present -- Trading account liabilities were added as a separate category
-- 2001-present -- Includes OTHER LIAB & MINOR IN SUBS.
Total Liabilities -- Represents the total of all components of liabilities.
Equity Capital
Preferred stock
-- 1944-present -- Represents all perpetual preferred stock issued and outstanding. Limited life preferred stock is included in Other Liabilities.
-- 1934-1943 -- Preferred stock was not reported separately and is included in common stock.
Common stock
-- 1944-present -- Represents the par value of all common stock issued and outstanding.
-- 1934-1943 -- Represents capital notes and debentures and preferred stock.
Surplus -- 1934-present -- Represents surplus and surplus related accounts.
Undivided Profits
-- 1934-present -- Represents undivided profits and related accounts.
-- 1984-1990 -- Includes foreign currency translation adjustment account.
Other Capital
-- 1976-present -- Current reporting requirements do not recognize this segregation of capital.
-- 1969-1975 -- Represents reserves for contingencies, other loan reserves and other capital reserves.
-- 1934-1968 -- Represents reserve for contingencies and other capital reserves.
--2001-present - Includes OTHER EQUITY CAPITAL COMPONENTS.
Total Capital -- Represents the sum of all capital accounts.
Total Liabilities and Equity Capital
-- 1934-present -- Represents the sum of all deposit, liability and capital accounts.
-- 1974-present -- Reported on a fully consolidated domestic and foreign basis.
-- 1934-1973 -- Reported on a domestic only basis. Amounts due from foreign offices or offices outside the United States are included in other assets. Amounts due to foreign offices or offices outside the United States are included in other liabilities.
-- 2009 -- Total Liability and Equity includes Equity from Non Controlling Interest (eqconsub).

15. CB15: Deposits

15.1 General Comments

   0 represents a positive amount less than $500
   (0) represents a negative amount less than ($500)
   NA --Not available

Current reporting requirements or definitions for each column heading are stated below. Where possible, historical amounts are adjusted to reflect current reporting requirements and definitions as closely as possible. Significant adjustments, changes or definitional differences from current requirements are identified or described. Comments describing changes in reporting practices relating to assets, liabilities and capital items are important in interpreting related income and expense items.

15.2 Field Content

Deposits/Domestic and Foreign

Deposits of Individuals, Partnerships and Corporations
-- 2001-Beginning in 2001, Deposits of Individuals, Partnerships and Corporations includes certified and official checks.
-- 1984-present -- Represents all deposits of individuals, partnerships and corporations in domestic and foreign offices.
-- 1991 -- NOTE: The edition included deposits of individuals, partnerships and corporations in domestic offices only.
-- 1934-1983 -- Represents all deposits of individuals, partnerships and corporations in domestic offices.
Deposits of U.S. Government
-- 1934-present -- Represents all deposits of the U.S. Government in domestic offices. Such deposits, if any, in foreign offices are not reported separately.
-- 1934-1975 -- Does not include savings accounts. (The U.S. Government was not permitted to hold insured savings accounts until 1976).
-- 1934-1964 -- Includes postal savings deposits.
Deposits of States and Political Subdivisions in the United States
-- 1934-present -- Represents all deposits of states, counties and municipalities in domestic offices. Such deposits, if any, in foreign offices are not separately reported.
-- 1934-1975 -- Does not include savings accounts. (Such entities were not permitted to hold insured savings deposits until 1976).
Deposits of All Other
-- 1984-present -- Represents all other deposits. Includes deposits of financial institutions, both domestic and foreign, deposits of foreign governments and official institutions and certified and official checks. Also includes deposits in foreign offices other than those of individuals, partnerships and corporations.
NOTE: The 1991 edition reflected all deposits in foreign offices in this column, including those of individuals, partnerships and corporations.
-- 1934-1983 -- Represents all other deposits. Includes deposits of financial institutions, both domestic and foreign, deposits of foreign governments and official institutions and certified and official checks. Also includes all deposits in foreign offices.
Total Deposits, Domestic and Foreign Offices
-- 1974-present -- Represents the sum of total deposits on a domestic and foreign consolidated basis.
-- 1934-1973 -- Represents the sum of total deposits, domestic offices only.
Memo -- Interest Bearing
-- 1934-1991 -- Represents any deposit, whether demand, savings or time, on which the bank pays or accrues interest. From 1934 to 1973 it included only time and savings deposits in domestic offices. From 1974 to 1983 it includes time and savings deposits in domestic offices and all deposits in foreign offices (most, but not all of which are interest bearing). From 1984 to the present, interest bearing deposits in both domestic and foreign offices are reported values.
Memo -- Noninterest Bearing
-- 1934-present -- Represents any deposit on which the bank does not pay or accrue interest.
NOTE: In the 1991 edition, all deposits in foreign offices were included in this column for the years 1974 through 1983. In this edition they have been moved to Interest Bearing. See above.
Domestic Office Deposits -- Demand
-- 1934-present -- Represents all deposits in domestic offices subject to withdrawal upon demand.


Domestic Office Deposits -- Savings
-- 1934-present -- Represents all savings deposits in domestic offices.
-- 1934-1964 -- Includes postal savings deposits.
Domestic Office Deposits -- Time
-- 1961-present --
-- 1934-1941 -- Represents all time certificates of deposit, time open accounts and similar deposits in domestic offices.
Memo -- Transaction
-- 1984-present -- Represents all demand deposits, NOW accounts, ATS accounts, accounts from which payments may be made to third parties by means of an automated teller machine, a remote service unit, or another electronic device, and accounts that permit third party payments through use of checks, drafts, negotiable instruments, or other similar instrument. (MMDA's are specifically excluded from the latter two definitions).
Memo -- Nontransaction
-- 1984-present -- Represents deposits that are not included in the definition of transaction accounts above or that do not satisfy the criteria necessary to be defined as a transaction account. MMDA's are specifically defined as nontransaction accounts.

16. CB16: Interest Earning Assets and Interest Bearing Liabilities

16.1 General Comments

   0 represents a positive amount less than $500
   (0) represents a negative amount less than ($500)
   NA --Not available

Current reporting requirements or definitions for each column heading are stated below. Where possible, historical amounts are adjusted to reflect current reporting requirements and definitions as closely as possible. Significant adjustments, changes or definitional differences from current requirements are identified or described. Comments describing changes in reporting practices relating to assets, liabilities and capital items are important in interpreting related income and expense items.

16.2 Field Content

Interest Earning Assets

Assets -- Interest Earning Balances -- Represents interest income on deposit balances maintained with banks and other financial institutions.
Assets -- Investment Securities -- Represents securities of the U.S. Treasury; the U.S. Government, both direct and guaranteed; U.S. Government agencies and corporations; obligations of states, counties and municipalities; corporate bonds; other bonds, notes and debentures and equity securities. The amount is net of valuation reserves. Refer to Table CB-10 for other information regarding investment securities.
Assets -- Net Loans and Leases -- Represents gross loans and leases less unearned income and the allowance for loan and lease losses. Refer to Table CB-11 for other information regarding loans and leases.
Assets -- Federal Funds Sold -- 1965-present -- Represents Federal funds sold and securities purchased under agreements to resell.
Trading Account Assets
-- 1984-present -- Represents all assets held in trading accounts.
-- 1969-1983 -- Represents securities held in trading accounts.
-- 1934-1968 -- Any assets maintained for trading purposes would have been included in their respective asset categories.
Total Interest Earning Assets -- Represents the sum of all interest bearing assets.

Interest Bearing Liabilities

Liabilities -- Interest Bearing Deposits
-- 1974-present -- Represents any deposit in domestic and foreign offices on which the banks pays or accrues interest.
NOTE: The 1991 edition reflected interest bearing deposits in domestic offices only for the years 1974 through 1983. See also the note in Table CB-15.
-- 1934-1973 -- Represents any deposit in domestic offices on which the bank pays or accrues interest.
Liabilities -- Federal Funds Purchased
-- 1965-present --Represents all Federal funds purchased and securities sold under agreements to repurchase.
Mortgage Indebtedness -- 1969-present -- Represents mortgage indebtedness and liabilities under capitalized leases.
Demand Notes and Other Borrowings -- Represents demand notes issued to the U.S. Treasury and all other borrowings.
Subordinated Notes and Debentures -- 1944-present -- Represents all notes and debentures subordinated to deposits.
Total Interest Bearing Liabilities -- Represents the sum of all interest bearing liabilities.

17. CB17: Deposits in Foreign Offices and Past Due and Nonaccrual Loans & Leases

17.1 General Comments

   0 represents a positive amount less than $500
   (0) represents a negative amount less than ($500)
   NA --Not available

Current reporting requirements or definitions for each column heading are stated below. Where possible, historical amounts are adjusted to reflect current reporting requirements and definitions as closely as possible. Significant adjustments, changes or definitional differences from current requirements are identified or described. Comments describing changes in reporting practices relating to assets, liabilities and capital items are important in interpreting related income and expense items.

17.2 Field Content

Deposits in Foreign Offices -- Interest Bearing
-- 1984-present -- Represents any deposit in foreign offices, whether demand, savings or time, on which the bank pays or accrues interest.
-- 1974-1983 -- The actual breakdown between interest and noninterest bearing is not available. As can be seen in later years, most of the deposits are interest bearing. They have been treated as such in this table and in Tables CB-15 and CB-16.
Deposits in Foreign Offices -- Noninterest Bearing
-- 1984-present -- Represents any deposit in foreign offices on which the bank does not pay or accrue interest.
Deposits in Foreign Offices -- Total -- Represents the sum of total deposits in foreign offices.
Loans and Leases Past Due 30-89 Days
-- 1984-present -- Represents all loans and leases that are 30-89 days past due.
Loans and Leases Past Due 90 Days or More
-- 1984-present -- Represents all loans and leases that are 90 days or more past due.
Total
Nonaccrual Loans and Leases
-- 1984-present -- Represents all loans and leases that (a) are maintained on a cash basis because of deterioration in the financial position of the borrower, (b) payment in full of interest and principal is not expected or (c) principal or interest has been in default for a period of 90 days or more unless the obligation is both well secured and in the process of collection.
NOTE: The column labeled Nonaccrual Loans & Leases in the 1991 edition should have been labeled Noncurrent Loans and Leases.
Noncurrent Loans and Leases
-- 1984-present -- Represents all loans and leases past due 90 days or more and still accruing plus all loans and leases in a nonaccrual status.
                    Index to Notes on Insured Savings Institutions

1. SI01: Number of Institutions by Regulatory Agent and Insurance Fund
2. SI02: Changes in Number of Institutions
3. SI03: Number of Institutions and Offices by Charter Type
4. SI04: Number of Offices and Branches
5. SI05: Number of Institutions with Branches
6. SI06: (Only available in hard copy)
7. SI07: Net Income
8. SI08: Interest Income
9. SI09: Interest Expense
10. SI10: Noninterest Income and Noninterest Expense
11. SI11: Charge-Offs and Recoveries on Loans/Leases, Cash Dividends and Number of Employees
12. SI12: Assets
13. SI13: Investment Securities
14. SI14: Loans and Leases
15. SI15: Real Estate Loans
16. SI16: Loans to Individuals
17. SI17: Liabilities and Equity Capital
18. SI18: Deposits
19. SI19: Interest Earning Assets and Interest Bearing Liabilities


1. SI01: Number of Institutions by Regulatory Agent and Insurance Fund

1.1 General Comments

   The category of FDIC-insured savings institutions includes all institutions insured by either the Deposit Insurance Fund (DIF),the Bank Insurance Fund (BIF) or the Savings Association Insurance Fund (SAIF) that operated under state or federal banking codes applicable to thrift institutions, except for one self-liquidating institution primarily funded by the FSLIC Resolution Fund (FRF). Savings institutions that were placed in Resolution Trust Corporation conservatorship are excluded from these tables while in conservatorship.For relevant dates of operation of agencies and insurance funds see “Significant Events” below. The institutions covered in this section were regulated by and submit financial reports to the Federal Deposit Insurance Corporation (FDIC), the Federal Savings and Loan Insurance Corporation (FSLIC),the Office of Thrift Supervision (OTS) or the Office of the Comptroller of the Currency (OCC).Data for the savings institutions regulated by the FDIC are from the Federal Financial Institution Examination Council (FFIEC) Reports of Income and Condition submitted to the FDIC (Call Reports). Data for savings institutions regulated by the Office of Thrift Supervision (OTS) are from the Thrift Financial Reports (TFR).

   Current reporting requirements or definitions for each column heading are stated below. Where possible, historical amounts are adjusted to reflect current reporting requirements and definitions as closely as possible. The notes below identify any significant adjustments or changes in definitions from current requirements. Certain adjustments are made to the Thrift Financial Reports to provide closer conformance with the reporting and accounting requirements of the Call Reports. These notes are an integral part of this publication and provide information regarding the comparability of source data and reporting differences over time.

1.2 Significant Events

1984 -- Deposit insurance for mutual savings banks (savings banks with no capital stock that accept only, with a few exceptions, savings deposits and whose earnings inure to the benefit of the depositor). These banks include those operating under special state banking codes applicable to mutual savings banks and all guaranty savings banks in New Hampshire and all insured savings banks in Massachusetts.Although HSOB data are available only from 1984, such institutions were insured by the FDIC before that date.
Deposit insurance for all savings and loan associations and all federally insured savings banks not insured by the FDIC provided by the Federal Savings and Loan Insurance Corporation (FSLIC).Although HSOB data are available only from 1984, such institutions were insured by the FSLIC before that date.
1989 -- Financial Institutions Reform, Recovery, and Enforcement Act (FIRREA) was signed into law on August 9, 1989. FIRREA also created and funded a government agency, the Resolution Trust Corporation (RTC) to manage and dispose of, either through sale or liquidation, any failed savings institution transferred from the OTS through September 30, 1993. FIRREA specified that any funds needed to protect the depositors of these failed savings institutions would be publicly provided until the termination of the RTC on December 31, 1996. Additionally, FIRREA specified that the FDIC would be the sole insurer of all financial institutions, and that institutions would acquire deposit insurance through either the Bank Insurance Fund (BIF) or the Savings Association Insurance Fund (SAIF) depending upon their charter. The SAIF replaced the FSLIC insurance fund. Further, FIRREA specified that any acquisition of deposits insured by a fund other than the acquiring institution's must maintain a percentage in both insurance funds equivalent to the membership percentage at the date of acquisition. Regulatory supervision continued to be provided by the FDIC and the OTS depending upon the charter of the institution.
1993 -- The RTC Completion Act extends the RTC's responsibility to accept failed savings institutions from OTS through July 1, 1995 and terminates the RTC on December 31, 1995. Funding for future failures of savings institutions to be borne by either the BIF or SAIF.
1996 -- The Deposit Insurance Fund Act of 1996 (DIFA) was passed at the end of the third quarter and included a one-time special assessment on institutions with SAIF insurance that cost the industry $3.5 billion. The DIFA was part of the Economic Growth and Regulatory Paper Reduction Act of 1996. This act relaxed the Qualified Thrift Lender test by increasing the amount of consumer-oriented loans, such as credit card loans, that can be counted as qualifying assets. This act also raised the allowable percentage of loans to commercial borrowers to 20 percent, where amounts in excess of 10 percent must be made up of loans to small businesses. Earlier in the year, the Small Business Job Protection Act of 1996 removed the favorable treatment for a bad debt reserve for tax purposes. This act put savings institutions on par with commercial banks for the tax treatment of bad debt reserves. Starting in 1996, the TFR was completed on a fully consolidated basis, with the exception of subsidiary depository institutions being reported on the equity method of accounting. The Call reports also use this method of consolidation. Prior to this time, the TFR reflected the consolidation of the parent thrift with all finance subsidiaries only. All other subsidiaries were reported on an equity or cost basis.
2006 -- Among its provisions, the Federal Deposit Insurance Reform Act of 2005 merged the Bank Insurance Fund (BIF) and the Savings Association Insurance Fund (SAIF) into a new fund, the Deposit Insurance Fund (DIF). This change was made effective March 31, 2006.
2010 -- The Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010 was signed into law on July 21, 2010. Effective one year after enactment, this legislation transferred supervisory authority over OTS-supervised, federally chartered savings institutions to the OCC and over OTS-supervised, state-chartered savings institutions to the FDIC. The legislation also provided for the abolition of the OTS 90 days after the transfer date and the assumption of its duties by the OCC.

2. SI02: Changes in Number of Institutions

2.1 Field Content

Additions During Year:
   New Institutions Chartered -- Represents institutions newly chartered by federal or state banking authorities including authorities in the U. S. Territories or possessions.
   New Charter To Absorb Another Charter -- Represents a new savings institution charter created to absorb any other type of charter in its first quarter of operation.
   Noninsured Becoming Insured -- Represents the transfer of an existing institution that does not have deposit insurance to a savings institution charter with FDIC insurance from BIF or SAIF. Examples of such institutions include Trust Banks and savings institutions with state deposit insurance that apply for and receive FDIC insurance.
   Charter Transfers From Commercial Banks -- Represents the transfer of a commercial bank to a savings institution charter that meets the definition of a thrift (see Notes to Table SI-1) and has applied for and received FDIC insurance (BIF or SAIF).

Deletions During Year
   Unassisted Mergers and Consolidations of Thrifts -- Represents the absorption of a savings institution charter by another savings institution without assistance. Both institutions may be owned by the same holding company in a consolidation of affiliates.
   Unassisted Mergers With Commercial Banks -- Represents the absorption of a savings institution charter by a commercial bank without assistance.
Closings
   Assisted Mergers of Thrifts -- Represents the absorption of a failing savings institution by another savings institution with assistance from either the BIF or SAIF. (Included are RTC Accelerated Resolution Program (ARP) assisted mergers. These institutions were not placed in RTC conservatorship.)
   Assisted Mergers with commercial Banks
   Assisted Payouts -- Represents all assisted payouts of FDIC-insured savings institutions that are not in RTC conservatorship.
   Voluntary Liquidations -- Represents all instances where the owners of a thrift voluntarily surrender their charter with all liabilities including deposits paid down and all assets sold.
   Failures Transferred To RTC Conservatorship -- Represents institutions that were declared failed and placed under RTC conservatorship until a buyer(s) is(are) found or a payout to depositors occurs.
   Charter Transfers To Commercial Banks -- Represents the charter transfer of existing FDIC-insured savings institutions to an FDIC-insured commercial bank charter.

Adjustment For Missing Reports -- Represents any FDIC-insured savings institution that did not file a financial report during the year in which the charter was added or deleted.


6. SI06: (Only available in hard copy)


7. SI07: Net Income

7.1 General Comments
   0 Represents a positive amount less than $500
   (0) Represents a negative amount less than $(500)
   NA Not available or not applicable

   The category of FDIC-insured savings institutions includes all institutions insured by either the Bank Insurance Fund (BIF) or the Savings Association Insurance Fund (SAIF) that operate under state or federal banking codes applicable to thrift institutions, except for one self-liquidating institution primarily funded by the FSLIC Resolution Fund (FRF). Savings institutions that have been placed in Resolution Trust Corporation conservatorship are also excluded from these tables while in conservatorship. The institutions covered in this section are regulated by and submit financial reports to one of two Federal regulators -- the Federal Deposit Insurance Corporation (FDIC) or the Office of Thrift Supervision (OTS). Data for the savings institutions regulated by the FDIC are from the Federal Financial Institution Examination Council (FFIEC) Reports of Income and Condition submitted to the FDIC (Call Reports). Data for savings institutions regulated by the Office of Thrift Supervision (OTS) are from the Thrift Financial Reports (TFR).

   Current reporting requirements or definitions for each column heading are stated below. Where possible, historical amounts are adjusted to reflect current reporting requirements and definitions as closely as possible. The notes below identify any significant adjustments or changes in definitions from current requirements. Certain adjustments are made to the OTS Thrift Financial Reports to provide closer conformance with the reporting and accounting requirements of the Call Reports. These notes are an integral part of this publication and provide information regarding the comparability of source data and reporting differences over time.

7.2 Significant Events

1984 -- Deposit insurance for mutual savings banks (savings banks with no capital stock that accept only, with a few exceptions, savings deposits and whose earnings inure to the benefit of the depositor). These banks include those operating under special state banking codes applicable to mutual savings banks and all guaranty savings banks in New Hampshire and all insured savings banks in Massachusetts.
1984 -- Deposit insurance for all savings and loan associations and all federally insured savings banks not insured by the FDIC provided by the Federal Savings and Loan Insurance Corporation (FSLIC).
1989 -- Financial Institutions Reform, Recovery, and Enforcement Act (FIRREA) passed. FIRREA created and funded a government agency, the Resolution Trust Corporation (RTC) to manage and dispose of, either through sale or liquidation, any failed savings institution transferred from OTS through September 30, 1993. FIRREA specified that any funds needed to protect the depositors of these failed savings institutions would be publicly provided until the termination of the RTC on December 31, 1996. Additionally, FIRREA specified that the FDIC would be the sole insurer of all financial institutions, and that institutions would acquire deposit insurance through either the Bank Insurance Fund (BIF) or the Savings Association Insurance Fund (SAIF) depending upon their charter. The SAIF replaced the FSLIC insurance fund. Further, FIRREA specified that any acquisition of deposits insured by a fund other than the acquiring institution's must maintain a percentage in both insurance funds equivalent to the membership percentage at the date of acquisition. Regulatory supervision continued to be provided by the FDIC and the OTS depending upon the charter of the institution.
1993-present -- The RTC Completion Act extends the RTC's responsibility to accept failed savings institutions from OTS through July 1, 1995 and terminates the RTC on December 31, 1995. Funding for future failures of savings institutions to be borne by either the BIF or SAIF.

7.3 Field Content

Number of Institutions -- The total number of FDIC insured savings institutions submitting Call reports or Thrift Financial Reports. This number may differ from the actual count of institutions in other tables due to the exclusion of institutions active on December 31 that did not submit a Call report. This occurs most often when an institution is merged or closed on or just after December 31. This number does not include any institution transferred to the RTC.
Total Interest Income -- Represents total interest income earned or accrued on all assets. See Table SI-8 for individual components and more detailed explanatory notes.
Total Interest Expense -- Represents total interest paid or accrued on all interest bearing liabilities. See Table SI-9 for individual components and more detailed explanatory notes.
Net Interest Income -- Represents the difference between Total Interest Income and Total Interest Expense.
Total Noninterest Income -- Represents the total of all noninterest income. See Table SI-10 for individual components and more detailed explanatory notes.
Total Noninterest Expense -- Represents the total of all noninterest expense. See Table SI-11 for individual components and more detailed explanatory notes.
-- 1984-1986 -- Includes losses on sale of mortgage pool and other securities held for investment for TFR filers.
-- 1987-1989 -- For TFR filers, excludes losses on loans held for investment.
Provision for Loan and Lease Losses
-- 1984-1986 -- This item is not reported for TFR filers.
-- 1987-present -- Represents 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. The amount taken here may differ from the bad debt expense deduction taken for federal income tax purposes.
Pre-tax Net Operating Income -- Represents Net Interest Income plus Total Noninterest Income less Total Noninterest Expense and the Provision for Loan & Lease Losses
Securities Gains (Losses)
-- 1984-1986 -- TFR filers report only gains. Losses on securities included in Noninterest Expense.
-- 1987-1989 -- Includes gains (losses) on loans held for investment for TFR filers.
-- 1990-present -- Represents the net value of profits on securities sold or redeemed less losses on securities sold. Actual recoveries on securities and actual charge-offs are reported separately and are included in Noninterest Income - All Other or Noninterest Expense - All Other, respectively.
Applicable Income Taxes -- Represents Federal, state and local taxes on income. It does not include taxes relating to securities transactions or extraordinary items.
Net Extraordinary Items -- Represents the results of material events and transactions that are both unusual and infrequent.
Net Income -- Represents the net result of all income less all expenses. Beginning in June 2009, Net Income (Loss) does not include Non-Controlling Interest. Net Income Attributable to Non Controlling Interest (NETIMIN) and Net Income - Bank and Non-Controlling Interests (NETINBM) are not included in table SI07.


8. SI08: Interest Income

8.1 General Comments
   0 Represents a positive amount less than $500
   (0) Represents a negative amount less than $(500)
   NA Not available or not applicable

   The category of FDIC-insured savings institutions includes all institutions insured by either the Bank Insurance Fund (BIF) or the Savings Association Insurance Fund (SAIF) that operate under state or federal banking codes applicable to thrift institutions, except for one self-liquidating institution primarily funded by the FSLIC Resolution Fund (FRF). Savings institutions that have been placed in Resolution Trust Corporation conservatorship are also excluded from these tables while in conservatorship. The institutions covered in this section are regulated by and submit financial reports to one of two Federal regulators -- the Federal Deposit Insurance Corporation (FDIC) or the Office of Thrift Supervision (OTS). Data for the savings institutions regulated by the FDIC are from the Federal Financial Institution Examination Council (FFIEC) Reports of Income and Condition submitted to the FDIC (Call Reports). Data for savings institutions regulated by the Office of Thrift Supervision (OTS) are from the Thrift Financial Reports (TFR).

   Current reporting requirements or definitions for each column heading are stated below. Where possible, historical amounts are adjusted to reflect current reporting requirements and definitions as closely as possible. The notes below identify any significant adjustments or changes in definitions from current requirements. Certain adjustments are made to the OTS Thrift Financial Reports to provide closer conformance with the reporting and accounting requirements of the Call Reports. These notes are an integral part of this publication and provide information regarding the comparability of source data and reporting differences over time.

8.2 Field Content

Interest Income on Loans -- Represents all interest, fees and similar charges levied against or associated with all assets reportable as loans. Includes interest, yield related fees, commitment fees, service charges on loans and discount accretion.
(One savings bank with an office in Canada has been reporting on the Domestic & Foreign Consolidated Call report form (FFIEC 031). It does not, however, indicate any income or expenses relating to foreign operations).
Interest Income on Leases -- 1984-1988 -- Income on leases, if any, is included in interest income on loans.
-- 1989-present -- Represents income and fees relating to direct financing and leveraged leases.
Interest Income on Loans and Leases -- Total -- Represents the total of income on loans and income on leases.
Interest Income on Securities
-- 1984 - 1989 -- Represents interest and dividends, net of premium amortization and discount of accretion, on all assets that are reportable as securities. Includes interest income on assets held in trading accounts for TFR filers.
-- 1990-present -- Represents interest and dividends, net of premium amortization and discount of accretion, on all assets that are reportable as securities.
This item includes interest income on deposits for TFR filers.
-- 2001-present - Includes Other Interest Income.
Trading Account Assets
-- 1984-1989 -- Represents interest income earned on all trading account assets. This item is included in Securities for TFR filers. It was not separately reported.
-- 1990-present -- Represents interest income earned on all trading account assets.
Federal Funds Sold & Securities Purchased -- Represents gross income of all assets reportable under this category. This item is included in Securities for TFR filers. It was not separately reported.
Balances Due From Depository Institutions
-- 1984-1985 -- This value was reported as part of other operating income and is included in Noninterest Income - All Other.
-- 1986-present -- Represents income from balances due from other depository institutions.
This item is not separately reported by TFR filers. It is included in Securities.
Total -- Represents the total of all Other Interest Income components.
Total Interest Income
-- 1984-present -- Represents the sum of Interest Income on Loans and Leases - Total plus Other Interest Income- Total.


9. SI09: Interest Expense

9.1 General Comments
   0 Represents a positive amount less than $500
   (0) Represents a negative amount less than $(500)
   NA Not available or not applicable

   The category of FDIC-insured savings institutions includes all institutions insured by either the Bank Insurance Fund (BIF) or the Savings Association Insurance Fund (SAIF) that operate under state or federal banking codes applicable to thrift institutions, except for one self-liquidating institution primarily funded by the FSLIC Resolution Fund (FRF). Savings institutions that have been placed in Resolution Trust Corporation conservatorship are also excluded from these tables while in conservatorship. The institutions covered in this section are regulated by and submit financial reports to one of two Federal regulators -- the Federal Deposit Insurance Corporation (FDIC) or the Office of Thrift Supervision (OTS). Data for the savings institutions regulated by the FDIC are from the Federal Financial Institution Examination Council (FFIEC) Reports of Income and Condition submitted to the FDIC (Call Reports). Data for savings institutions regulated by the Office of Thrift Supervision (OTS) are from the Thrift Financial Reports (TFR).

   Current reporting requirements or definitions for each column heading are stated below. Where possible, historical amounts are adjusted to reflect current reporting requirements and definitions as closely as possible. The notes below identify any significant adjustments or changes in definitions from current requirements. Certain adjustments are made to the OTS Thrift Financial Reports to provide closer conformance with the reporting and accounting requirements of the Call Reports. These notes are an integral part of this publication and provide information regarding the comparability of source data and reporting differences over time.

9.2 Field Content

Interest on Deposits
-- 1984-present -- Represents all interest on all liabilities reportable as deposits. Includes finders' and brokers' fees that represent an adjustment to the interest paid on deposits acquired through brokers. Early withdrawal penalties or portions of such penalties that represent the forfeiture of interest are deducted from gross interest paid.
(One savings bank with an office in Canada has been reporting on the Domestic and Foreign Consolidated Call report form (FFIEC 031). It does not, however, indicate any income or expense relating to foreign operations).
Other Interest Expense -- Federal Funds Purchased and Securities Sold -- Represents the gross expense of all liabilities reportable under this category.
This item is not reported separately by TFR filers. It is included in Borrowed Money.
Borrowed Money -- Represents interest expense related to demand notes issued to the U.S. Treasury, mortgage indebtedness, obligations under capitalized leases and on other borrowed money.
Subordinated Notes & Debentures -- Represents interest expense related to subordinated notes, capital notes, and debentures.
Advances from FHLBank -- Represents interest expense and yield adjustments on all advances from the FHLBank.
This item is not reported by FDIC Call Report filers.
Total -- Represents the sum of all components of Other Interest Expense.
Total Interest Expense -- Represents the total of Interest on Deposits plus Other Interest Expense - Total.


10. SI10: Noninterest Income and Noninterest Expense

10.1 General Comments
   0 Represents a positive amount less than $500
   (0) Represents a negative amount less than $(500)
   NA Not available or not applicable

   The category of FDIC-insured savings institutions includes all institutions insured by either the Bank Insurance Fund (BIF) or the Savings Association Insurance Fund (SAIF) that operate under state or federal banking codes applicable to thrift institutions, except for one self-liquidating institution primarily funded by the FSLIC Resolution Fund (FRF). Savings institutions that have been placed in Resolution Trust Corporation conservatorship are also excluded from these tables while in conservatorship. The institutions covered in this section are regulated by and submit financial reports to one of two Federal regulators -- the Federal Deposit Insurance Corporation (FDIC) or the Office of Thrift Supervision (OTS). Data for the savings institutions regulated by the FDIC are from the Federal Financial Institution Examination Council (FFIEC) Reports of Income and Condition submitted to the FDIC (Call Reports). Data for savings institutions regulated by the Office of Thrift Supervision (OTS) are from the Thrift Financial Reports (TFR).

   Current reporting requirements or definitions for each column heading are stated below. Where possible, historical amounts are adjusted to reflect current reporting requirements and definitions as closely as possible. The notes below identify any significant adjustments or changes in definitions from current requirements. Certain adjustments are made to the OTS Thrift Financial Reports to provide closer conformance with the reporting and accounting requirements of the Call Reports. These notes are an integral part of this publication and provide information regarding the comparability of source data and reporting differences over time.

10.2 Field Content

Noninterest Income -- Fee Income -- Represents service charges on deposit accounts such as maintenance fees, activity charges, administrative charges, overdraft charges and check certification charges; mortgage loan servicing fees plus other fees and charges, including prepayment loan fees, late charges, assumption fees, and amortization of commitment fees.
Other Noninterest Income
-- 1984 - 1989 -- Same as above except gains on the sale of loans held for investment are excluded for TFR filers.
-- 1990 - Present -- Represents income derived from the sale of assets held for sale; office building operations; real estate held for investment; REO operations; LOCOM adjustments made to assets held for sale; net income (loss) from investments in service corporations/subsidiaries (other than operating or finance subsidiaries); leasing operations; realized and unrealized gains (losses) on trading assets; gains on the sale of REO real estate held for investment, and loans held for investment; and the amortization of deferred gains (losses) on asset hedges.
Total
-- 1984 - 1989 -- Represents the sum of Other Fee Income plus All Other. Excludes gains on the sale of loans held for investments for TFR filers which are included in securities gains.
-- 1990-present -- Represents the sum of Other Fee Income plus All Other.
Noninterest Expense -- Employee Salaries & Benefits
-- Represents salaries, taxes and benefits of all officers and employees of the bank and its consolidated subsidiaries including guards, temporary office help, cafeteria employees, and building and maintenance employees.
Occupancy Expenses -- Represents all noninterest expenses related to the use of the premises, equipment, furniture and fixtures of the institution, whether owned or leased, net of any rental income received.
All Other
-- 1984 - 1986 -- Same as above except that it includes loss on sale of securities held for investments for TFR filers.
-- 1987-present -- Represents amounts of all other categories of expense not included elsewhere. Includes fees paid to directors, trustees and advisory board members; premiums on fidelity insurance and deposit insurance; retainer and legal fees; net losses from the sale or disposition of loans, premises and fixed assets, other real estate owned, and branches; management fees assessed by parent bank holding companies; advertising, public relations and promotional expenses; amortization expense of intangible assets; charitable contributions; net losses on futures and forward contracts; office supplies; telephone expenses; examination and audit fees; charge-offs and write downs of securities prior to sale; and other miscellaneous expenses.
-- 2001-present -- includes amortization and impaired loss for other intangible assets (EAMINTAN).
Total --Represents the sum of all noninterest expense components.
Amortization of Intangibles -- Represents the amortization expense of intangible assets, primarily goodwill. Includes only amortization of goodwill for TFR filers.


11. SI11: Charge-Offs and Recoveries on Loans/Leases, Cash Dividends and Number of Employees

11.1 General Comments
   0 Represents a positive amount less than $500
   (0) Represents a negative amount less than $(500)
   NA Not available or not applicable

   The category of FDIC-insured savings institutions includes all institutions insured by either the Bank Insurance Fund (BIF) or the Savings Association Insurance Fund (SAIF) that operate under state or federal banking codes applicable to thrift institutions, except for one self-liquidating institution primarily funded by the FSLIC Resolution Fund (FRF). Savings institutions that have been placed in Resolution Trust Corporation conservatorship are also excluded from these tables while in conservatorship. The institutions covered in this section are regulated by and submit financial reports to one of two Federal regulators -- the Federal Deposit Insurance Corporation (FDIC) or the Office of Thrift Supervision (OTS). Data for the savings institutions regulated by the FDIC are from the Federal Financial Institution Examination Council (FFIEC) Reports of Income and Condition submitted to the FDIC (Call Reports). Data for savings institutions regulated by the Office of Thrift Supervision (OTS) are from the Thrift Financial Reports (TFR).

   Current reporting requirements or definitions for each column heading are stated below. Where possible, historical amounts are adjusted to reflect current reporting requirements and definitions as closely as possible. The notes below identify any significant adjustments or changes in definitions from current requirements. Certain adjustments are made to the OTS Thrift Financial Reports to provide closer conformance with the reporting and accounting requirements of the Call Reports. These notes are an integral part of this publication and provide information regarding the comparability of source data and reporting differences over time.

11.2 Field Content

Loan and Lease Charge-offs
-- 1984-1989 -- Represents actual loans and leases charged off against the allowance for loan and lease losses. Not collected by TFR filers.
-- 1990-present -- Represents actual loans and leases charged off against the allowance for loan and lease losses.
Loan and Lease Recoveries
-- 1984-1989 -- Represents actual loan and lease recoveries credited to the allowance for loan and lease losses. Not collected by TFR filers.
-- 1990-present -- Represents actual loan and lease recoveries credited to the allowance for loan and lease losses.
Net Loan and Lease Charge-offs
-- 1984-1989 -- Represents Loan and Lease Charge-offs less Loan and Lease Recoveries. An amount enclosed in parentheses indicates net recoveries. Not collected by TFR filers.
-- 1990-present -- Represents Loan and Lease Charge-offs less Loan and Lease Recoveries. An amount enclosed in parentheses indicates net recoveries.
Cash Dividends Declared (Preferred) -- Represents all cash dividends declared on limited life and perpetual preferred stock during the calendar year, regardless of when payable.
Cash Dividends Declared (Common) -- Represents all cash dividends declared in all classes of common stock during the calendar year, regardless of when payable.
Total Cash Dividends Declared -- Represents all cash dividends declared on all classes of preferred and common stock during the calendar year, regardless of when payable.
Number of Employees
-- 1984-1989 -- Represents the number of full time equivalent employees on the payroll as of each year end. Not collected by TFR filers.
-- 1990-present -- Represents the number of full time equivalent employees on the payroll as of each year end.
Number of Institutions -- Represents the number of institutions as of each year end.


12. SI12: Assets

12.1 General Comments
   0 Represents a positive amount less than $500
   (0) Represents a negative amount less than $(500)
   NA Not available or not applicable

   The category of FDIC-insured savings institutions includes all institutions insured by either the Bank Insurance Fund (BIF) or the Savings Association Insurance Fund (SAIF) that operate under state or federal banking codes applicable to thrift institutions, except for one self-liquidating institution primarily funded by the FSLIC Resolution Fund (FRF). Savings institutions that have been placed in Resolution Trust Corporation conservatorship are also excluded from these tables while in conservatorship. The institutions covered in this section are regulated by and submit financial reports to one of two Federal regulators -- the Federal Deposit Insurance Corporation (FDIC) or the Office of Thrift Supervision (OTS). Data for the savings institutions regulated by the FDIC are from the Federal Financial Institution Examination Council (FFIEC) Reports of Income and Condition submitted to the FDIC (Call Reports). Data for savings institutions regulated by the Office of Thrift Supervision (OTS) are from the Thrift Financial Reports (TFR).

   Current reporting requirements or definitions for each column heading are stated below. Where possible, historical amounts are adjusted to reflect current reporting requirements and definitions as closely as possible. The notes below identify any significant adjustments or changes in definitions from current requirements. Certain adjustments are made to the OTS Thrift Financial Reports to provide closer conformance with the reporting and accounting requirements of the Call Reports. These notes are an integral part of this publication and provide information regarding the comparability of source data and reporting differences over time.

12.2 Significant Events

1984 -- Deposit insurance for mutual savings banks (savings banks with no capital stock that accept only, with a few exceptions, savings deposits and whose earnings inure to the benefit of the depositor). These banks include those operating under special state banking codes applicable to mutual savings banks and all guaranty savings banks in New Hampshire and all insured savings banks in Massachusetts.
1984 -- Deposit insurance for all savings and loan associations and all federally insured savings banks not insured by the FDIC provided by the Federal Savings and Loan Insurance Corporation (FSLIC).
1989 -- Financial Institutions Reform, Recovery, and Enforcement Act (FIRREA) passed. FIRREA created and funded a government agency, the Resolution Trust Corporation (RTC) to manage and dispose of, either through sale or liquidation, any failed savings institution transferred from OTS through September 30, 1993. FIRREA specified that any funds needed to protect the depositors of these failed savings institutions would be publicly provided until the termination of the RTC on December 31, 1996. Additionally, FIRREA specified that the FDIC would be the sole insurer of all financial institutions, and that institutions would acquire deposit insurance through either the Bank Insurance Fund (BIF) or the Savings Association Insurance Fund (SAIF) depending upon their charter. The SAIF replaced the FSLIC insurance fund. Further, FIRREA specified that any acquisition of deposits insured by a fund other than the acquiring institution's must maintain a percentage in both insurance funds equivalent to the membership percentage at the date of acquisition. Regulatory supervision continued to be provided by the FDIC and the OTS depending upon the charter of the institution.
1993-present -- The RTC Completion Act extends the RTC's responsibility to accept failed savings institutions from OTS through July 1, 1995 and terminates the RTC on December 31, 1995. Funding for future failures of savings institutions to be borne by either the BIF or SAIF.

12.3 Field Content

Number of Institutions -- Represents the total number of insured savings institutions submitting Call or TFR reports. This number may differ from the actual count of institutions in other tables due to the exclusion of institutions active on December 31 that did not submit a Call or TFR report. This occurs most often when a bank is merged or closed on or just after December 31.
Cash
-- 1984-1989 -- Represents currency and coin, balances due from institutions, and cash items. Excludes interest earning deposits in FHLB's for TFR filers.
-- 1990-present -- Represents currency and coin, balances due from institutions, and cash items.
Securities
-- 1984-1989 -- Represents securities of the U.S. Treasury, the U.S. Government, direct and guaranteed, US Government agencies and corporations, obligations of states, counties and municipalities, corporate bonds, other bonds, notes and debentures, and equity securities. The amount is net of valuation allowances. For TFR filers, balances include interest-earning deposits in FHLBs, other interest-earning deposits, federal funds sold and assets held in trading accounts.
-- 1990-present -- Represents securities of the U.S. Treasury, the U.S. Government, direct and guaranteed, US Government agencies and corporations, obligations of states, counties and municipalities, corporate bonds, other bonds, notes and debentures, and equity securities. The amount is net of valuation allowances and excludes assets held in trading accounts.
Total Loans and Leases
-- 1984-1989 -- Represents the total of all loans and leases, net of unearned income, loans in process, and unamortized yield adjustments. For TFR filers this item is net of unamortized yield adjustments for mortgage pool securities.
-- 1990-present -- Represents the total of all loans and leases, net of unearned income, loans in process, and unamortized yield adjustments.
Reserve for Loan and Lease Losses
-- 1984-1989 -- Represents the allowance for losses on loans and leases. Includes allowance for mortgage pool securities for TFR filers.
-- 1990-present -- Represents the allowance for losses on loans and leases.
Net Loans and Leases -- Represents Total Loans & Leases less the Reserve for Loan & Lease Losses.
Other Earning Assets
-- 1984-1989 -- Represents Federal funds sold and securities purchased under agreements to resell (repurchase agreements). Items not separately reported by TFR filers. They are included in Securities.
-- 1990-present -- Represents Federal funds sold and securities purchased under agreements to resell (repurchase agreements). Includes only federal funds sold for TFR filers. Repurchase agreements are included in Securities.
Bank Premises and Equipment -- Represents bank premises, furniture and equipment, net of depreciation.
Other Real Estate -- Represents other real estate owned net of reserves for losses.
Intangible Assets -- Represents goodwill, mortgage servicing rights, and other identifiable intangible assets.
All Other Assets -- Same as above except that investment in service corporations/subsidiaries is reported gross of valuation allowances by TFR filers, and assets held in trading accounts are included in Securities for TFR filers.
-- 1990-Present -- Represents all association assets not previously mentioned. Includes all non real estate repossessed property, investment in service corporations/subsidiaries, property leased to others, income earned but not yet collected, assets held in trading accounts, and miscellaneous assets.
Total Assets -- The total of all asset components.


13. SI13: Investment Securities

13.1 General Comments
   0 Represents a positive amount less than $500
   (0) Represents a negative amount less than $(500)
   NA Not available or not applicable

   The category of FDIC-insured savings institutions includes all institutions insured by either the Bank Insurance Fund (BIF) or the Savings Association Insurance Fund (SAIF) that operate under state or federal banking codes applicable to thrift institutions, except for one self-liquidating institution primarily funded by the FSLIC Resolution Fund (FRF). Savings institutions that have been placed in Resolution Trust Corporation conservatorship are also excluded from these tables while in conservatorship. The institutions covered in this section are regulated by and submit financial reports to one of two Federal regulators -- the Federal Deposit Insurance Corporation (FDIC) or the Office of Thrift Supervision (OTS). Data for the savings institutions regulated by the FDIC are from the Federal Financial Institution Examination Council (FFIEC) Reports of Income and Condition submitted to the FDIC (Call Reports). Data for savings institutions regulated by the Office of Thrift Supervision (OTS) are from the Thrift Financial Reports (TFR).

   Current reporting requirements or definitions for each column heading are stated below. Where possible, historical amounts are adjusted to reflect current reporting requirements and definitions as closely as possible. The notes below identify any significant adjustments or changes in definitions from current requirements. Certain adjustments are made to the OTS Thrift Financial Reports to provide closer conformance with the reporting and accounting requirements of the Call Reports. These notes are an integral part of this publication and provide information regarding the comparability of source data and reporting differences over time.

13.2 Field Content

U.S. Treasury
-- 1984-1988 -- Not separately reported. Included in U.S. Treasury, Agencies & Corporations.
-- 1989 -- Represents all obligations of the U.S. Treasury - bills, notes and bonds. Only includes Call Report filers.
-- 1990-1995 -- Represents all obligations of the U.S. Treasury - bills, notes and bonds. Includes securities held in trading accounts for TFR filers.
-- 1996-present -- Represents all obligations of the U.S. Treasury - bills, notes and bonds. Only includes Call Report filers.
U.S. Agencies and Corporations
-- 1984-1986 -- Included in U.S. Treasury, Agencies & Corporations and includes securities held in trading accounts for TFR filers. Does not include mortgage derivative Securities for TFR filers.
-- 1987-1988 -- Included in U.S. Treasury, Agencies & Corporations and includes securities held in trading accounts for TFR filers.
-- 1989 -- Represents all obligations of U.S. agencies and corporations, both direct and guaranteed by the U. S. Government. Only includes Call Report filers.
-- 1990-1995 -- Represents all obligations of U.S. agencies and corporations, both direct and guaranteed by the U. S. Government. Includes securities held in trading accounts for TFR filers.
-- 1996-present -- Represents all obligations of U.S. agencies and corporations, both direct and guaranteed by the U. S. Government. Only includes Call Report filers.
-- 2001-present -- Includes all other U.S. government agency and corporation obligations on a consolidated basis.
U.S. Treasury, Agencies & Corporations
-- 1984-Present -- Includes all obligations of U.S. Government agencies and corporations, both guaranteed and not guaranteed. Includes securities held in trading accounts for TFR filers.
States & Political Subdivisions
-- 1984-1989 -- Represents all obligations (other than loans) of states and political subdivisions in the United States. Not reported separately by TFR filers.
-- 1990-present -- Represents all obligations (other than loans) of states and political subdivisions in the United States. Includes securities held in trading accounts for TFR filers.
Other Debt Securities
-- 1984-1989 -- Same as above, except that States and Political Subdivisions are included for TFR filers.
-- 1990-present -- Includes all bonds, notes and debentures of domestic corporations and foreign bonds, notes and debentures, both public and private. Includes securities held in trading accounts for TFR filers. Does not include privately-issued collateralized mortgage obligations (including REMICS) for TFR filers.
Equity Securities -- Includes all preferred and common stock, mutual funds and Federal Reserve Stock. Does not include FHLB stock.
Less Contra Accounts -- Represents amounts reported by savings institutions that file on the Thrift Financial Report. Contra accounts include accrued interest receivable, unamortized yield adjustments and valuation allowances. Negative amounts reflect unamortized premiums and deferred direct costs exceeding unamortized discounts and deferred loan fees.
Less Trading Accounts -- 1990-present -- Represents securities held or acquired for the purpose of sale. Only includes TFR filers. Call Report filers collect details of securities without trading accounts.
Total Securities (Book Value)
-- 1984-1989 -- Represents the total of all securities, both domestic and foreign, net of valuation reserves. For TFR filers this amount includes interest-earning deposits in FHLBs, other interest-earning deposits, federal funds sold and assets held in trading accounts.
-- 1990-present -- Represents the total of all securities, both domestic and foreign, net of valuation reserves, contra accounts and trading accounts.
Memo: Mortgage Backed Securities -- Represents mortgage backed securities on a consolidated basis. Includes U.S. government agency and corporation obligations issued or guaranteed certificates of participation in pools of residential mortgages, U.S. government agency and corporation obligations, collateralized mortgage obligations issued by Federal National Mortgage Association (FNMA) and Federal Home Loan Mortgage Corporation (FHLMC) (including REMICS), other domestic debt securities - private (i.e., non-government issued or guaranteed) certificates of participations in pools of residential mortgages, and other domestic debt securities - privately-issued collateralized mortgage obligations (including REMICS).


14. SI14: Loans and Leases

14.1 General Comments
   0 Represents a positive amount less than $500
   (0) Represents a negative amount less than $(500)
   NA Not available or not applicable

   The category of FDIC-insured savings institutions includes all institutions insured by either the Bank Insurance Fund (BIF) or the Savings Association Insurance Fund (SAIF) that operate under state or federal banking codes applicable to thrift institutions, except for one self-liquidating institution primarily funded by the FSLIC Resolution Fund (FRF). Savings institutions that have been placed in Resolution Trust Corporation conservatorship are also excluded from these tables while in conservatorship. The institutions covered in this section are regulated by and submit financial reports to one of two Federal regulators -- the Federal Deposit Insurance Corporation (FDIC) or the Office of Thrift Supervision (OTS). Data for the savings institutions regulated by the FDIC are from the Federal Financial Institution Examination Council (FFIEC) Reports of Income and Condition submitted to the FDIC (Call Reports). Data for savings institutions regulated by the Office of Thrift Supervision (OTS) are from the Thrift Financial Reports (TFR).

   Current reporting requirements or definitions for each column heading are stated below. Where possible, historical amounts are adjusted to reflect current reporting requirements and definitions as closely as possible. The notes below identify any significant adjustments or changes in definitions from current requirements. Certain adjustments are made to the OTS Thrift Financial Reports to provide closer conformance with the reporting and accounting requirements of the Call Reports. These notes are an integral part of this publication and provide information regarding the comparability of source data and reporting differences over time.

14.2 Field Content

Secured by Real Estate
-- 1984-1987 -- Represents all loans secured by real estate. For TFR filers this figure excludes revolving loans secured by 1-4 family dwelling units and home equity loans based on the creditworthiness of the borrower. They are included in To Individuals.
-- 1988-present -- Represents all loans secured by real estate.
To Despository Institutions
-- 1984-1985 -- Represents all loans to domestic and foreign commercial banks and other financial institutions. Not separately collected by TFR filers, included in Commercial and Industrial.
-- 1986-1988 -- Loans to financial institutions are included in All Other Loans. Not separately collected by TFR filers, included in Commercial and Industrial.
-- 1989-present -- Represents all loans to domestic and foreign commercial banks and other financial institutions. Not separately collected by TFR filers, included in Commercial and Industrial.
Agricultural Production
-- 1984-1985 -- Represents all loans to farmers and loans for agricultural production. Not separately collected by TFR filers, included in Commercial and Industrial.
-- 1986-1988 -- Included in All Other Loans. Not separately collected by TFR filers, included in Commercial and Industrial.
-- 1989-present -- Represents all loans to farmers and loans for agricultural production. Not separately collected by TFR filers, included in Commercial and Industrial.
Commercial and Industrial -- Represents all loans and commercial paper for commercial or industrial purposes. For TFR filers, includes loans to financial institutions and agricultural production loans.
To Individuals
-- 1984-1987 -- Represents all loans to individuals to finance autos, home improvement, and personal expenses. It includes both installment and single payment loans. For TFR filers includes revolving loans secured by 1-4 family dwelling units and home equity loans based on the creditworthiness of the borrower.
-- 1988-present -- Represents all loans to individuals to finance autos, home improvement, and personal expenses. It includes both installment and single payment loans.
States & Political Subdivisions -- Represents all obligations (other than securities), direct loans and Industrial Development Bonds that have the characteristics of loans. Not separately collected by TFR filers, included in Commercial and Industrial.
All Other Loans -- Represents all loans not categorized above, such as loans to brokers and dealers in securities, loans for purchasing or carrying securities, loans to finance and investment companies, loans to holding companies of financial institutions and loans to individuals for investment purposes.
Lease Financing Receivables -- 1986-present -- Represents all outstanding receivable balances relating to direct financing and leveraged leases on property acquired by the institution for leasing purposes.
Less: Unearned Income -- Represents the amount of income collected but not earned on loans.
Less: Other Contras
-- 1984-1989 -- For TFR filers, includes advances for taxes and insurance, loans in process on mortgages and nonmortgages, unamortized yield adjustments for mortgages and nonmortgages. Includes Unamortized yield adjustments on mortgage pool securities. Does not include Call report filers.
-- 1990-present -- For TFR filers, includes advances for taxes and insurance, loans in process on mortgages and nonmortgages, unamortized yield adjustments for mortgages and nonmortgages. Does not include Call report filers.
Total Loans & Leases
-- 1984-1989 -- Represents the sum of all components of loans. For TFR filers this item is net of unamortized yield adjustments for mortgage pool securities.
-- 1990-present -- Represents the sum of all components of loans.
Less: Reserve for Loan and Lease Losses
-- 1984-1989 -- Represents the allowance for possible loan and lease losses. For TFR filers, includes allowance for mortgage pool securities.
-- 1990-present -- Represents the allowance for possible loan and lease losses, both general and specific reserves for TFR filers.
Net Loans & Leases
-- 1984-1989 -- Represents gross loans and leases less unearned income, other contra accounts, and the allowance for possible losses on loans and leases. For TFR filers this item is net of unamortized yield adjustments for mortgage pool securities.
-- 1990-present -- Represents gross loans and leases less unearned income, other contra accounts, and the allowance for possible losses on loans and leases.


15. SI15: Real Estate Loans

15.1 General Comments
   0 Represents a positive amount less than $500
   (0) Represents a negative amount less than $(500)
   NA Not available or not applicable

   The category of FDIC-insured savings institutions includes all institutions insured by either the Bank Insurance Fund (BIF) or the Savings Association Insurance Fund (SAIF) that operate under state or federal banking codes applicable to thrift institutions, except for one self-liquidating institution primarily funded by the FSLIC Resolution Fund (FRF). Savings institutions that have been placed in Resolution Trust Corporation conservatorship are also excluded from these tables while in conservatorship. The institutions covered in this section are regulated by and submit financial reports to one of two Federal regulators -- the Federal Deposit Insurance Corporation (FDIC) or the Office of Thrift Supervision (OTS). Data for the savings institutions regulated by the FDIC are from the Federal Financial Institution Examination Council (FFIEC) Reports of Income and Condition submitted to the FDIC (Call Reports). Data for savings institutions regulated by the Office of Thrift Supervision (OTS) are from the Thrift Financial Reports (TFR).

   Current reporting requirements or definitions for each column heading are stated below. Where possible, historical amounts are adjusted to reflect current reporting requirements and definitions as closely as possible. The notes below identify any significant adjustments or changes in definitions from current requirements. Certain adjustments are made to the OTS Thrift Financial Reports to provide closer conformance with the reporting and accounting requirements of the Call Reports. These notes are an integral part of this publication and provide information regarding the comparability of source data and reporting differences over time.

15.2 Field Content

Construction and Land Development -- Represents loans secured by real estate made to finance land development preparatory to erecting new structures or the on-site construction of industrial, commercial, residential or farm buildings. Also includes loans made to acquire and improve developed and undeveloped land for TFR filers.
1-4 Family Residential Properties
-- 1984-1987 -- Represents loans secured by real estate as evidenced by mortgages (FHA, FMHA, VA, or conventional) or other liens on 1-4 family dwelling units, mobile homes, individual condominiums and co-ops, and vacant lots in established single family residential sections. For TFR filers, this figure excludes home equity loans based on the creditworthiness of the borrower.
-- 1988-present -- Represents loans secured by real estate as evidenced by mortgages (FHA, FMHA, VA, or conventional) or other liens on 1-4 family dwelling units, mobile homes, individual condominiums and co-ops, and vacant lots in established single family residential sections.
Multifamily Residential Properties -- Represents permanent nonfarm residential loans secured by five or more dwelling unit real estate as evidenced by mortgages (FHA and conventional) or other liens on apartments, housekeeping dwellings, co-operative type apartment buildings, and vacant lots in established multifamily residential sections.
Nonresidential Properties -- Represents loans secured by real estate as evidenced by mortgages or other liens on business and industrial properties, farm properties, hotels, motels, churches, hospitals, educational and charitable institutions, dormitories, clubs, lodges, association buildings, homes for aged persons, golf courses, recreational facilities and other similar properties.
Total Real Estate Loans -- Represents the sum of the components of loans secured by real estate.
Memo: Contra Accounts
-- 1984-1989 -- Represents accounts not reflected in individual loan categories for institutions completing the Thrift Financial Report. It includes loans in process, unamortized yield adjustments and reserves. For TFR filers includes allowance for mortgage pool securities.
-- 1990-present -- Represents accounts not reflected in individual loan categories for institutions completing the Thrift Financial Report. It includes loans in process, unamortized yield adjustments and reserves.
Memo: Home Equity Loans -- Represents revolving, open-end loans secured by 1-4 family residential properties and extended under lines of credit held in domestic offices.


16. SI16: Loans to Individuals

16.1 General Comments
   0 Represents a positive amount less than $500
   (0) Represents a negative amount less than $(500)
   NA Not available or not applicable

   The category of FDIC-insured savings institutions includes all institutions insured by either the Bank Insurance Fund (BIF) or the Savings Association Insurance Fund (SAIF) that operate under state or federal banking codes applicable to thrift institutions, except for one self-liquidating institution primarily funded by the FSLIC Resolution Fund (FRF). Savings institutions that have been placed in Resolution Trust Corporation conservatorship are also excluded from these tables while in conservatorship. The institutions covered in this section are regulated by and submit financial reports to one of two Federal regulators -- the Federal Deposit Insurance Corporation (FDIC) or the Office of Thrift Supervision (OTS). Data for the savings institutions regulated by the FDIC are from the Federal Financial Institution Examination Council (FFIEC) Reports of Income and Condition submitted to the FDIC (Call Reports). Data for savings institutions regulated by the Office of Thrift Supervision (OTS) are from the Thrift Financial Reports (TFR).

   Current reporting requirements or definitions for each column heading are stated below. Where possible, historical amounts are adjusted to reflect current reporting requirements and definitions as closely as possible. The notes below identify any significant adjustments or changes in definitions from current requirements. Certain adjustments are made to the OTS Thrift Financial Reports to provide closer conformance with the reporting and accounting requirements of the Call Reports. These notes are an integral part of this publication and provide information regarding the comparability of source data and reporting differences over time.

16.2 Field Content

Credit Cards and Related Plans -- Represents all credit extended to individuals for household, family and other personal expenditures through credit cards and related plans. The amount represents the amount borrowed, not the established line of credit.
-- 2001-present -- Includes Consumer Related Plans.
Home Improvement Loans
-- 1984-1985 -- Represents all closed-end loans based on the creditworthiness of the borrower for the equipping, alteration, repair, or improvement of 1-4 dwelling units.
-- 1986-present -- Represents all closed-end loans based on the creditworthiness of the borrower for the equipping, alteration, repair, or improvement of 1-4 dwelling units. This amount is reported in All Other for Call report filers.
All Other -- Represents all other installment loans to individuals for household, family and other personal expenditures. It includes auto loans, both direct and indirect, mobile home loans (unless secured by a real estate mortgage), education loans, and other installment loans both secured by personal property or unsecured, and single payment loans (time or demand, secured or unsecured). Includes home improvement loans for Call report filers.
Total -- Represents the sum of all components of loans to individuals.


17. SI17: Liabilities and Equity Capital

17.1 General Comments
   0 Represents a positive amount less than $500
   (0) Represents a negative amount less than $(500)
   NA Not available or not applicable

   The category of FDIC-insured savings institutions includes all institutions insured by either the Bank Insurance Fund (BIF) or the Savings Association Insurance Fund (SAIF) that operate under state or federal banking codes applicable to thrift institutions, except for one self-liquidating institution primarily funded by the FSLIC Resolution Fund (FRF). Savings institutions that have been placed in Resolution Trust Corporation conservatorship are also excluded from these tables while in conservatorship. The institutions covered in this section are regulated by and submit financial reports to one of two Federal regulators -- the Federal Deposit Insurance Corporation (FDIC) or the Office of Thrift Supervision (OTS). Data for the savings institutions regulated by the FDIC are from the Federal Financial Institution Examination Council (FFIEC) Reports of Income and Condition submitted to the FDIC (Call Reports). Data for savings institutions regulated by the Office of Thrift Supervision (OTS) are from the Thrift Financial Reports (TFR).

   Current reporting requirements or definitions for each column heading are stated below. Where possible, historical amounts are adjusted to reflect current reporting requirements and definitions as closely as possible. The notes below identify any significant adjustments or changes in definitions from current requirements. Certain adjustments are made to the OTS Thrift Financial Reports to provide closer conformance with the reporting and accounting requirements of the Call Reports. These notes are an integral part of this publication and provide information regarding the comparability of source data and reporting differences over time.

17.2 Significant Events

1989 -- Deposit insurance for mutual savings banks (savings banks with no capital stock that accept only, with a few exceptions, savings deposits and whose earnings inure to the benefit of the depositor). These banks include those operating under special state banking codes applicable to mutual savings banks and all guaranty savings banks in New Hampshire and all insured savings banks in Massachusetts.
1989 -- Deposit insurance for all savings and loan associations and all federally insured savings banks not insured by the FDIC provided by the Federal Savings and Loan Insurance Corporation (FSLIC).
1989 -- Financial Institutions Reform, Recovery, and Enforcement Act (FIRREA) passed. FIRREA created and funded a government agency, the Resolution Trust Corporation (RTC) to manage and dispose of, either through sale or liquidation, any failed savings institution transferred from OTS through September 30, 1993. FIRREA specified that any funds needed to protect the depositors of these failed savings institutions would be publicly provided until the termination of the RTC on December 31, 1996. Additionally, FIRREA specified that the FDIC would be the sole insurer of all financial institutions, and that institutions would acquire deposit insurance through either the Bank Insurance Fund (BIF) or the Savings Association Insurance Fund (SAIF) depending upon their charter. The SAIF replaced the FSLIC insurance fund. Further, FIRREA specified that any acquisition of deposits insured by a fund other than the acquiring institution's must maintain a percentage in both insurance funds equivalent to the membership percentage at the date of acquisition. Regulatory supervision continued to be provided by the FDIC and the OTS depending upon the charter of the institution.
1993-present -- The RTC Completion Act extends the RTC's responsibility to accept failed savings institutions from OTS through July 1, 1995 and terminates the RTC on December 31, 1995. Funding for future failures of savings institutions to be borne by either the BIF or SAIF.

17.3 Field Content

Liabilities

Number of Institutions -- Represents the total number of insured savings institutions submitting Call reports or TFR reports. This number may differ from the actual count of institutions in other tables due to the exclusion of institutions active on December 31 that did not submit a Call report or TFR report. This occurs most often when a bank is merged or closed on or just after December 31.
Total Deposits -- Includes all categories and types of deposits.
Borrowed Funds -- Includes federal funds purchased, securities sold under agreements to repurchase (reverse repurchase agreements), demand notes issued to the US Treasury, mortgage indebtedness, liabilities under capitalized leases and all other liabilities for borrowed money. Includes only reverse repurchase agreements (securities sold under agreements to repurchase) and FSLIC net worth certificates for TFR filers.
Subordinated Notes -- Includes all notes and debentures subordinated to secured creditors.
Other Liabilities -- Includes all liabilities not included above and limited life preferred stock.
2001-present-- Includes OTHER LIAB & MINOR IN SUBS.
Total Liabilities -- Represents the total of all liability components and limited life preferred stock.

Equity Capital
Perpetual Preferred stock -- Includes all preferred stock issued and outstanding at par value.
Common stock -- Includes all common stock issued and outstanding at par value.
Surplus -- Represents stock surplus and surplus related accounts.
Undivided Profits -- Represents undivided profits, capital reserves and related accounts.
Net Worth Certificates -- Represents net worth certificates issued to the FDIC or to the Mutual Savings Central Fund or the Cooperative Central Bank in Massachusetts. Not reported by TFR filers which held FSLIC net worth certificates, which are included in Other Borrowings.
Total Capital -- Represents the total of all capital components, including FDIC net worth certificates.
Total Liabilities and Equity Capital -- Represents the sum of all liability and all capital components. Beginning in 2009, Total Liability and Equity includes Equity from Non Controlling Interest (eqconsub).


18. SI18: Deposits

18.1 General Comments
   0 Represents a positive amount less than $500
   (0) Represents a negative amount less than $(500)
   NA Not available or not applicable

   The category of FDIC-insured savings institutions includes all institutions insured by either the Bank Insurance Fund (BIF) or the Savings Association Insurance Fund (SAIF) that operate under state or federal banking codes applicable to thrift institutions, except for one self-liquidating institution primarily funded by the FSLIC Resolution Fund (FRF). Savings institutions that have been placed in Resolution Trust Corporation conservatorship are also excluded from these tables while in conservatorship. The institutions covered in this section are regulated by and submit financial reports to one of two Federal regulators -- the Federal Deposit Insurance Corporation (FDIC) or the Office of Thrift Supervision (OTS). Data for the savings institutions regulated by the FDIC are from the Federal Financial Institution Examination Council (FFIEC) Reports of Income and Condition submitted to the FDIC (Call Reports). Data for savings institutions regulated by the Office of Thrift Supervision (OTS) are from the Thrift Financial Reports (TFR).

   Current reporting requirements or definitions for each column heading are stated below. Where possible, historical amounts are adjusted to reflect current reporting requirements and definitions as closely as possible. The notes below identify any significant adjustments or changes in definitions from current requirements. Certain adjustments are made to the OTS Thrift Financial Reports to provide closer conformance with the reporting and accounting requirements of the Call Reports. These notes are an integral part of this publication and provide information regarding the comparability of source data and reporting differences over time.

18.2 Field Content

Total Deposits -- Includes all categories and all types of deposits.
Demand -- Includes all noninterest-bearing deposits that are payable immediately on demand, or that are issued with an original maturity or required notice period of less than seven days, or that represent funds for which the depository institution does not reserve the right to require at least seven days written notice of an intended withdrawal. Demand deposits include any matured time deposits without automatic renewal provisions, unless the deposit agreement provides for the funds to be transferred at maturity to another type of account.
Time (Over $100K) -- Represents any time deposit in an amount greater than 100,000 dollars. Includes brokered deposits issued to brokers or dealers in the form of large ($100,000 or more) certificates of deposit, regardless of whether the underlying depositor's shares are in denominations of less than $100,000.
IRA's - Keogh's -- Represents the amount of Individual Retirement Accounts (IRA's) and Keogh Plan accounts.
Brokered Deposits -- Represents funds which the reporting bank obtains, directly or indirectly, by or through any deposit broker for deposit into one or more deposit accounts. Includes both those in which the entire beneficial interest in a given bank deposit account or investment is held by a single depositor and those in which the deposit broker sells participation in a given bank deposit account or instrument to one or more investors.


19. SI19: Interest Earning Assets and Interest Bearing Liabilities

19.1 General Comments
   0 Represents a positive amount less than $500
   (0) Represents a negative amount less than $(500)
   NA Not available or not applicable

   The category of FDIC-insured savings institutions includes all institutions insured by either the Bank Insurance Fund (BIF) or the Savings Association Insurance Fund (SAIF) that operate under state or federal banking codes applicable to thrift institutions, except for one self-liquidating institution primarily funded by the FSLIC Resolution Fund (FRF). Savings institutions that have been placed in Resolution Trust Corporation conservatorship are also excluded from these tables while in conservatorship. The institutions covered in this section are regulated by and submit financial reports to one of two Federal regulators -- the Federal Deposit Insurance Corporation (FDIC) or the Office of Thrift Supervision (OTS). Data for the savings institutions regulated by the FDIC are from the Federal Financial Institution Examination Council (FFIEC) Reports of Income and Condition submitted to the FDIC (Call Reports). Data for savings institutions regulated by the Office of Thrift Supervision (OTS) are from the Thrift Financial Reports (TFR).

   Current reporting requirements or definitions for each column heading are stated below. Where possible, historical amounts are adjusted to reflect current reporting requirements and definitions as closely as possible. The notes below identify any significant adjustments or changes in definitions from current requirements. Certain adjustments are made to the OTS Thrift Financial Reports to provide closer conformance with the reporting and accounting requirements of the Call Reports. These notes are an integral part of this publication and provide information regarding the comparability of source data and reporting differences over time.

19.2 Field Content

Interest Earning Balances
-- 1984-1985 -- Not reported separately.
-- 1986-1989 -- Represents interest bearing balances due from institutions and other financial institutions. Not reported separately by TFR filers.
-- 1990-present -- Represents interest bearing balances due from institutions and other financial institutions.
Securities
-- 1984-1989 -- Same as above except that for TFR filers, it includes interest-earning deposits in FHLBs, other interest-earning deposits, federal funds sold and assets held in trading accounts.
-- 1990-present -- Represents securities of the U.S. Treasury; U.S. Government, both direct and guaranteed, U.S. agencies and corporations; obligations of states, counties and municipalities; corporate bonds; other bonds, notes and debentures and equity securities.
Refer to Notes to Table SI-12 and Table SI-13 for other comments regarding securities.
Net Loans and Leases
-- 1984-1989 -- Represents gross loans and leases less unearned income, reserves for losses, loans in process, and unamortized yield adjustments. For TFR filers this item is net of unamortized yield adjustments for mortgage pool securities.
-- 1990-present -- Represents gross loans and leases less unearned income, reserves for losses, loans in process, and unamortized yield adjustments.
Refer to Notes to Table SI-14 for other comments regarding loans and leases.
Federal Funds Sold
-- 1984-1989 -- Same as above except that it is not separately reported by TFR filers and is included in Securities.
-- 1990-present -- Represents Federal funds sold and securities purchased under agreements to resell (repurchase agreements). Includes only federal funds sold for TFR filers.
Trading Account Assets
-- 1984-1985 -- Included in individual asset categories.
-- 1986-1989 -- Represents all trading account assets. Not separately reported by TFR filers, reported in Securities.
-- 1990-present -- Represents all trading account assets.
Total Interest Bearing Assets -- Represents the sum of all interest bearing assets.
Interest Bearing Deposits
-- 1984-1992 -- Represents any deposit on which the bank pays or accrues interest.
-- 1993-present -- Represents any deposit for which the bank pays or accrues interest. Represents all deposits for TFR filers since interest-bearing deposits are no longer required to be separately reported for institutions with less than $300 million in assets or institutions that have a capital ratio of greater than 12%.
Federal Funds Purchased -- Represents all federal funds purchased. Includes only reverse repurchase agreements (securities sold under agreement to repurchase) for TFR filers.
Advances From FHLBank -- Represents all borrowings from FHLBanks. Only reported by TFR filers.
Demand Notes and Other Borrowings -- Represents demand notes issued to the U.S. Treasury (Treasury tax & loan account), and all other borrowings. Includes mortgage indebtedness and liabilities under capitalized leases for Call report filers. Includes FSLIC net worth certificates for TFR filers.
Subordinated Notes -- Represents notes and debentures subordinated to secured creditors.
FDIC Net Worth Certificates -- 1984-1993 -- Represents net worth certificates issued to the FDIC or to the Mutual Savings Central Fund or the Cooperative Central Bank in Massachusetts. Reported by TFR filers in Demand Notes and Other Borrowings.
Total Interest Bearing Liabilities -- Represents the sum of all interest bearing liabilities.


20. SI20: Past Due and Nonaccrual Loans/Leases

20.1 General Comments
   0 Represents a positive amount less than $500
   (0) Represents a negative amount less than $(500)
   NA Not available or not applicable

   The category of FDIC-insured savings institutions includes all institutions insured by either the Bank Insurance Fund (BIF) or the Savings Association Insurance Fund (SAIF) that operate under state or federal banking codes applicable to thrift institutions, except for one self-liquidating institution primarily funded by the FSLIC Resolution Fund (FRF). Savings institutions that have been placed in Resolution Trust Corporation conservatorship are also excluded from these tables while in conservatorship. The institutions covered in this section are regulated by and submit financial reports to one of two Federal regulators -- the Federal Deposit Insurance Corporation (FDIC) or the Office of Thrift Supervision (OTS). Data for the savings institutions regulated by the FDIC are from the Federal Financial Institution Examination Council (FFIEC) Reports of Income and Condition submitted to the FDIC (Call Reports). Data for savings institutions regulated by the Office of Thrift Supervision (OTS) are from the Thrift Financial Reports (TFR).

   Current reporting requirements or definitions for each column heading are stated below. Where possible, historical amounts are adjusted to reflect current reporting requirements and definitions as closely as possible. The notes below identify any significant adjustments or changes in definitions from current requirements. Certain adjustments are made to the OTS Thrift Financial Reports to provide closer conformance with the reporting and accounting requirements of the Call Reports. These notes are an integral part of this publication and provide information regarding the comparability of source data and reporting differences over time.

20.2 Field Content

Loans and Leases Past Due 30-89 Days
-- 1984-1985 -- Not collected by either Call report or TFR filers.
-- 1986-1989 -- Represents all loans and leases that are 30-89 days past due. Not collected by TFR filers. TFR filers collected loans delinquent by more than 60 days and loans past due by at least one payment missed.
-- 1990-1995 -- Represents all loans and leases that are 30-89 days past due.
-- 1996-present -- Beginning in 1996, all loans and leases that are 30-89 days past due are shown net of specific reserves for TFR filers. For Call Report filers, loans and leases that are 30-89 days past due are shown net of specific reserves.
Loans and Leases Past Due 90 Days of More
-- 1984-1985 -- Not collected by either Call report or TFR filers.
-- 1986-1989 -- Represents all loans and leases that are 90 days or more past due. Not collected by TFR filers. TFR filers collected loans delinquent by more than 60 days and loans past due by at least one payment missed.
-- 1990-1995 -- Represents all loans and leases that are 90 days or more past due.
-- 1996-present -- Beginning in 1996, all loans and leases that are 90 days or more past due are shown net of specific reserves for TFR filers. For Call Report filers, loans and leases that are 90 days or more past due are shown net of specific reserves.
Nonaccrual Loans and Leases
-- 1984-1985 -- Not collected by either Call report or TFR filers.
-- 1986-1989 -- Same as above except that TFR did not collect this item. TFR filers collected loans delinquent by 60 days or more and loans past due by at least one payment missed.
-- 1990-1995 -- Represents all loans and leases that (a) are maintained on a cash basis because of deterioration in the financial position of the borrower, (b) payment in full of interest and principal is not expected or (c) principal or interest has been in default for a period of 90 days or more unless the obligation is both well secured and in the process of collection.
-- 1996-present -- Beginning in 1996, nonaccrual loans and leases are shown net of specific reserves for TFR filers. For Call Report filers, nonaccrual loans are shown net of specific reserves.
Noncurrent Loans & Leases
-- 1984-1985 -- Represents delinquent loans (60 or more days overdue) and past due loans (one or more payments missed) for TFR filers.
Not collected by Call report filers.
-- 1986-1989 -- Represents all loans and leases past due 90 days or more and still accruing plus all loans and leases in a nonaccrual status. Includes delinquent loans (60 or more days overdue) and past due loans (one or more payments missed) for TFR filers.
-- 1990-1995 -- Represents all loans and leases past due 90 days or more and still accruing plus all loans and leases in a nonaccrual status.
-- 1996-present -- Beginning in 1996, all loans and leases past due 90 days or more and still accruing plus all loans and leases in a nonaccrual status are shown net of specific reserves for TFR filers. For Call Report filers, these loans and leases are shown net of specific reserves.


1. Failures and Assistance Transactions

1.1 Field Content

Report Types

Detail - lists each failure or assistance transaction by the selected sort order for the time period(s) and state(s) selected. Data includes the institution name, certificate number, FIN number, location (city, state), Effective Date (date of failure), insurance fund, failure transaction type, charter class, total deposits and total assets last reported prior to failure and the estimated cost of resolution. Sort options are available for these variables. Optional selection criteria include Funds, Charter Types and Transaction Types.

Summary by State – this is a summary of by state of the “Detail” report for the specified time period. Statistics include the number of failures by state, total deposits and total assets last reported prior to failure and the estimated cost of resolution. Optional selection criteria include Funds, Charter Types and Transaction Types.

Summary by Year - lists the number by closed or assisted institutions for the selected state (or all states totals) by year. Statistics include a breakdown of Total Institutions, Fund, Charter Class and Transaction Types. Sort options are available for these variables. No optional selection criteria are available for the Summary Report.

Institution Name
The legal name of the failed / assisted institution. When available, the Institution's name links to useful information for the customers and vendors of these institutions. This information includes press releases, information about the acquiring institution(if applicable), how your accounts and loans are affected, and how vendors can file claims against the receivership.

Cert
The certificate number assigned by the FDIC used to identify institutions and for the issuance of insurance certificates.

FIN
Financial Institution Number is a unique number assigned to the institution as an Assistance Transaction Agreement, Conservatorship, Bridge Bank or Receivership.

Location
The city and state (or territory) of the headquarters of the failed / assisted institution.

Effective Date
The date that the failed / assisted institution ceased to exist as a privately held going concern. For institutions that entered into government ownership, such as FDIC Bridge Banks and RTC Conservatorships, this is the date that they entered into such ownership.

Insurance Fund
Before 1989, there were two federal deposit insurance funds, one administered by the FDIC, which insured deposits in commercial banks and state-chartered savings banks, and another administered by the Federal Savings and Loan Insurance Corporation (FSLIC), which insured deposits in state- and federally-chartered savings associations. In 1989, the Financial Institutions Reform, Recovery and Enforcement Act (FIRREA) specified that thereafter the FDIC would be the federal deposit insurer of all banks and savings associations and would administer both the FDIC fund, which was renamed the Bank Insurance Fund (BIF) and the replacement for the insolvent FSLIC fund, which was called the Savings Association Insurance Fund (SAIF). Although it was created in 1989, the SAIF was not responsible for savings association failures until 1996. From 1989 through 1995, savings association failures were the responsibility of the Resolution Trust Corporation (RTC). In February 2006, The Federal Deposit Insurance Reform Act of 2005 provided for the merger of the BIF and the SAIF into a single Deposit Insurance Fund (DIF). Necessary technical and conforming changes to the law were made under The Federal Deposit Insurance Reform Conforming Amendments Act of 2005. The merger of the funds was effective on March 31, 2006.

For additional information about deposit insurance fund and legislation, go to http://www.fdic.gov/deposit/insurance/index.html.

Transaction Types
Institutions have been resolved through several different types of transactions. The transaction types outlined below can be grouped into three general categories, based upon the method employed to protect insured depositors and how each transaction affects a failed / assisted institution's charter. In most assistance transactions, insured and uninsured depositors are protected, the failed / assisted institution remains open and its charter survives the resolution process. In purchase and assumption transactions, the failed / assisted institution's insured deposits are transferred to a successor institution, and its charter is closed. In most of these transactions, additional liabilities and assets are also transferred to the successor institution. In payoff transactions, the deposit insurer - the FDIC or the former Federal Savings and Loan Insurance Corporation - pays insured depositors, the failed / assisted institution's charter is closed, and there is no successor institution. For a more complete description of resolution transactions and the FDIC's receivership activities, see Managing the Crisis: The FDIC and RTC Experience, an historical study prepared by the FDIC's Division of Resolutions and Receiverships. Copies are available from the FDIC's Public Information Center.

Category 1 Institution's charter survives
  A/A Assistance Transactions. These include:
1) transactions where assistance was provided to the acquirer, who purchased the entire institution. For a few FSLIC transactions, the acquirer purchased the entire bridge bank - type entity, but certain other assets were moved into a liquidating receivership prior to the sale, and
2) open bank assistance transactions, including those where assistance was provided under a systemic risk determination (in such cases any costs that exceed the amounts estimated under the least cost resolution requirement would be recovered through a special assessment on all FDIC-insured institutions).
  REP Reprivatization, management takeover with or without assistance at takeover, followed by a sale with or without additional assistance.
Category 2 Institution's charter is terminated, insured deposits plus some assets and other liabilities are transferred to a successor charter
P&A Purchase and Assumption, where some or all of the deposits, certain other liabilities and a portion of the assets (sometimes all of the assets) were sold to an acquirer. It was not determined if all of the deposits (PA) or only the insured deposits (PI) were assumed.
  PA Purchase and Assumption, where the insured and uninsured deposits, certain other liabilities and a portion of the assets were sold to an acquirer.
  PI Purchase and Assumption of the insured deposits only, where the traditional P&A was modified so that only the insured deposits were assumed by the acquiring institution.
IDT Insured Deposit Transfer, where the acquiring institution served as a paying agent for the insurer, established accounts on their books for depositors, and often acquired some assets as well. Includes ABT (asset-backed transfer, a FSLIC transaction that is very similar to an IDT).
MGR An institution where FSLIC took over management and generally provided financial assistance. FSLIC closed down before the institution was sold.
Category 3 PO  Payout, where the insurer paid the depositors directly and placed the assets in a liquidating receivership.

Charter Class
The FDIC assigns classification codes indicating an institution’s charter type (commercial bank, savings bank, or savings association), its chartering agent (state or federal government), its Federal Reserve membership status (member or nonmember), and its primary federal regulator (state charter institutions are subject to both federal and state supervision).

N National charter commercial bank supervised by the Office of the Comptroller of the Currency
SM State charter Fed member commercial bank supervised by the Federal Reserve
NM State charter Fed nonmember commercial bank supervised by the FDIC
SA State or federal charter savings association supervised by the Office of Thrift Supervision
SB State charter savings bank supervised by the FDIC

Total Deposits
The sum of all deposits including demand deposits, money market deposits, other savings deposits, time deposits and deposits in foreign offices as of the last Call Report or Thrift Financial Report filed by the institution.

Total Assets
The sum of all assets owned by the institution including cash, loans, securities, bank premises and other assets as of the last Call Report or Thrift Financial Report filed by the institution. This total does not include off-balance-sheet accounts.

Estimated Loss
The estimated loss is the difference between the amount disbursed from the Deposit Insurance Fund (DIF) to cover obligations to insured depositors and the amount estimated to be ultimately recovered from the liquidation of the receivership estate. Estimated losses reflect unpaid principal amounts deemed unrecoverable and do not reflect interest that may be due on the DIF's administrative or subrogated claims should its principal be repaid in full.

Notes:
Comprehensive data on estimated losses are not available for FDIC-insured failures prior to 1986, or for FSLIC-insured failures from 1934-88. Estimated loss is presented as “N/A” in years for which comprehensive information is not available.

Estimated Loss data was previously referred to as ‘Estimated Cost’ in past releases of the Historical Statistic on Banking. For RTC receiverships, the ‘Estimated Cost’ included an allocation of FDIC corporate revenue and expense items such as interest expense on Federal Financing Bank debt, interest expense on escrowed funds and interest revenue on advances to receiverships. Other FDIC receiverships did not include such an allocation. To maintain consistency with FDIC receiverships, the RTC allocation is no longer reflected in the estimated loss amounts for failed / assisted institutions that were resolved through RTC receiverships.

Beginning with the release of 2007 information, the ‘Estimated Loss’ in the Historical Statistics on Banking is presented and defined consistently with the aggregate Estimated Receivership Loss for FRF-RTC institutions and Estimated Losses for FDIC receiverships that are reported in the FDIC’s Annual Report. The estimated loss is obtained from the FDIC’s Failed Bank Cost Analysis (FBCA) report and the RTC Loss report. The FBCA provides data for receiverships back to 1986. The RTC Loss Report provides similar data back to 1989.
Questions regarding Estimated Loss should be sent to DOFBusinessCenter@fdic.gov.

Also, for more detail regarding resolution transactions and the FDIC's receivership activities, see Managing the Crisis: The FDIC and RTC Experience, a historical study prepared by the FDIC's Division of Resolutions and Receiverships. Copies are available from the FDIC's Public Information Center.