Financial Reporting Bulletin 

Office of Thrift Supervision 

Financial Reporting Division (FRD) 

March 2010

http://www.ots.treas.gov

It is important that you read this bulletin and the attached materials

before preparing and submitting your quarterly Thrift Financial Report,

as it contains pertinent information regarding your reports.

Please share this bulletin with all staff members who are 

involved in preparing and transmitting reports to the OTS. 

● ●

March TFR Filing Deadline – Friday, April 30, 2010

(Remember - you must transmit TFR before any other quarterly or annual reports.) 

March COF Filing Deadline – Friday, April 30, 2010

M

March HC Filing Deadline – Monday, May 17, 2010

arch CMR Filing Deadline – Monday, May 17, 2010 

IN THIS ISSUE

First Quarter Filing Deadlines 

** EFS Version 7.6/FRS Version 4.5 CD Mailed to Industry **

Reinstalling EFS Software 

What’s New in EFS Version 7.6 

Assessment Billing Invoices Downloaded via FRS 

TFR Form and Instruction Manual Updates 

FDIC Website Updates 

Amending Prior-Cycle Data 

Provide Your Docket Number 

Verify Contact Information in EFS Institution Setup 

Questions & Answers 

Financial Reporting Division Contact List 

Preferred and Minimum Requirements 

Filing Deadline Schedule for 2010 Regulatory Reports

The Office of Thrift Supervision publishes the Financial Reporting Bulletin quarterly and distributes it to all OTS-regulated institutions. The 

bulletin’s purpose is to provide the Thrift Financial Report preparer with reporting information and guidelines. Please send comments and 

suggestions on this bulletin to the Office of Thrift Supervision, by e-mail toOTSFinancialReportingBulletin@ots.treas.gov
2 Financial Reporting Bulletin, March 2010 

FIRST QUARTER FILING DEADLINES

You can and should complete and transmit your March 2010 TFR and COF as soon as possible after the 

close of the quarter: 

Filing deadline for all schedules except HC and CMR is Friday, April 30, 2010. 

Filing deadline for Schedules HC and CMR is Monday, May 17, 2010.

Institutions that are exempt from filing Schedule CMR but choose to voluntarily file must adhere to the filing 

deadlines above. Interest Rate Risk reports will not be available for download by institutions that fail to meet 

the filing deadline. 

All voluntary CMR filers should leave a message, including their five-digit docket number, at 972.277.9618, 

after transmitting CMR for confirmation of receipt. 

If you have questions concerning the preparation of your report, please call your Financial Reporting Division 

analyst in Dallas, Texas. A contact listing is provided near the end of this bulletin. You can e-mail reporting 

questions to tfr.instructions@ots.treas.gov. If you need assistance with Electronic Filing System (EFS) 

including Quick Importer or Financial Reports Subscriber (FRS) software or transmission, contact the EFS 

Helpline Message Center by e-mail at efs-info@ots.treas.gov or by phone toll free at 866.314.1744. For 

questions about your Interest Rate Risk report, you can contact Scott Ciardi at scott.ciardi@ots.treas.gov, or 

call 202.906.6960. 

EFS VERSION 7.6/FRS VERSION 4.5 CD FOR MARCH

MAILED TO INDUSTRY; 

FULL INSTALLATIONS FOR EFS 7.6 AND FRS 4.5 ALSO AVAILABLE 

FOR DOWNLOAD VIA EFS-NET

The EFS Version 7.6/FRS Version 4.5 CD has been mailed to TFR report preparers of record via regular 

postal mail. EFS Version 7.6 must be used, along with any subsequent updates as necessary, to prepare 

and transmit all March 2010 reports to the OTS. 

If your institution’s TFR report preparer does not receive the EFS CD by Wednesday, April 14, 2010, e-mail 

the EFS Helpline at efs-info@ots.treas.gov or leave a message toll-free at 866.314.1744. Be sure to include 

your five-digit docket number and phone number in all messages. 

Full installations for EFS 7.6 and FRS 4.5 will also be available for download via EFS-NET after April 5. 

Be sure to follow the instructions included with the links to ensure they are properly installed on your 

workstation(s). 

No upgrade of FRS 4.5 is necessary for March 2010. However, the EFS 7.6 CD includes a complete rewrite 

of FRS which starts at version 5.0. Switching to FRS 5.0 is optional for the remainder of 2010. Users 

should carefully read all FRS 5.0 documentation on the CD prior to switching to FRS 5.0.

Please install the upgrade CD (or download from EFS-NET) as soon as you receive it. After installation, keep 

the CD in a safe, easily accessible location for retrieval should you be directed by OTS staff to reinstall it. Do 

not attempt to reinstall the EFS CD without guidance from the OTS. Contact the EFS Helpline for 

assistance. 
Financial Reporting Bulletin, March 2010 3 

You can sign up in EFS-NET under My EFS Notification Recipients to receive e-mail notification when 

software news or other important information is placed on EFS-NET. You can sign up multiple recipients in 

this option. 

NOTE: To ensure that you and other staff members receive timely notification when new items are placed on 

EFS-NET for your attention, please verify/update all e-mail addresses you have entered in EFS-NET, My EFS 

Notification Recipients, before every transmission. 

If you do not sign up for e-mail notification, you should log in to EFS-NET frequently to check for any software 

updates or news about preparing your reports. 

Remember to always access EFS from your desktop through Start, Programs, Office of Thrift Supervision, 

OTS Electronic Filing System. Do not use a desktop shortcut as it will most likely take you to an outdated 

version of the program. Please delete any desktop shortcuts to EFS or FRS. 

For any software issues you encounter, you should first run the OTS Diagnostics from Start, Programs, Office 

of Thrift Supervision, OTS Diagnostics. If the Diagnostics tool does not identify and offer solutions for your 

problem, contact the EFS Helpline at efs-info@ots.treas.gov or by phone toll free at 866.314.1744. 

REINSTALLING EFS SOFTWARE

Once you have installed the most current EFS CD for the first time, do not attempt to re-install it on the 

original machine or install on an additional machine until you have contacted the EFS Helpline. Helpline staff 

will guide you through the steps necessary to ensure you do not lose any data or contact information during 

the transfer process. 

WHAT’S NEW IN EFS VERSION 7.6

MARCH 2010 TFR FORM CHANGES

In accordance with a previously announced Federal Register notice, the following changes have been 

implemented for the March 2010 Thrift Financial Report (TFR): 

• Consolidated Small Business Loans (SB) will become a quarterly report. It will no 

longer be an annual June report. 

• Added 12 new line items to SC, CC, DI and SI. 

• Revised 16 line items in SC, SO, VA, CC, and DI. 

• Revised 2 CMR line items. 

• Deleted 7 line items from SC and VA. 
4 Financial Reporting Bulletin, March 2010 

The following changes were made to the Electronic Filing System software Edit Steps: 

EDIT CHANGES FOR MARCH 2010

• Added 12 New Steps: - F, J, M and Q 

• Revised 87 Steps: - B, F, I, K, L, M, Q, R and V 

• Deleted 6 Steps: - H, J, Q, and V 

OTHER SOFTWARE CHANGES FOR MARCH 2010

Release of Financial Reports Subscriber 5.0

The release of Financial Reports Subscriber (FRS) 5.0 involves a complete rewrite of FRS in newer 

development technologies. The legacy programming technologies of earlier versions of FRS are obsolete and 

no longer supported by Microsoft. FRS 5.0 is rewritten in Microsoft’s .NET language and is positioned for long 

term support. All OTS regulatory reporting software is being migrated to this platform. FRS 5.0 is the first 

application written in this technology that is released into production by the OTS. Institutions are strongly 

encouraged to read the Introduction to FRS 5.0 document available from the startup menu of the EFS 

7.6 CD as a first step towards migrating to FRS 5.0. 

Legacy Financial Reports Subscriber 4.5

The OTS will continue to support users of FRS 4.5 through the remainder of 2010. Institutions have the option 

of easing into the new version of FRS 5.0 through this period. This will allow sufficient time for institutions to 

transition to the new security architectures that are incorporated in FRS 5.0. This same security architecture 

will also be incorporated into the upcoming rewrite of the Electronic Filing System (EFS). 

ASSESSMENT BILLING INVOICES NOW DOWNLOADED VIA FRS

All OTS-regulated institutions must now download their semi-annual Assessment Billing invoices using the 

current Financial Reports Subscriber (FRS) software program. The OTS will no longer mail paper copies 

of Assessment Billing invoices. 

 As assessments are based on June and December data, you must be in a June or December cycle to 

download your assessment invoice. Assessment Billing invoices will be available for download generally by 

the 15th of the following month (July and January). Historical billing invoices are available for prior billing 

periods back to December 2007. 

Contact your TFR report preparer who can then contact the EFS Helpline at efs-info@ots.treas.gov if further 

assistance is needed. 

 

Attached is a link to an announcement letter that was mailed to all OTS-regulated institutions in October 2009 

regarding this new feature: 

 https://xnet1.ots.treas.gov/efsnet/bulletins/ots_frs42_moreinfo.pdf 
Financial Reporting Bulletin, March 2010 5 

TFR FORM AND INSTRUCTION MANUAL UPDATES

March 2010 TFR Form and Instruction Changes

As discussed in the Federal Register notice for the 2010 TFR revisions, the following revisions were 

implemented for the March 2010 TFR: 

• Schedule SB is now reported on a quarterly basis. 

• New Line Items: (All are publicly available. Click here http://files.ots.treas.gov/78242.pdf

 to see a complete listing of non-public line items.)

SC304 Credit Card Loans Outstanding-Business (is a subset of SC303) 

CC424 Credit Cards-Other 

DI102 Fully Insured: With Balances of $100,000 through $250,000 

DI114 Interest Expense for Fully Insured Brokered Deposits 

DI116 Interest Expense for Other Brokered Deposits 

DI352 Time Deposits Greater than $250,000 

Average Daily Deposit Totals: 

− DI544 Fully Insured Brokered Time Deposits 

− DI545 Other Brokered Time Deposits 

Assets Covered by FDIC Loss-Sharing Agreements: 

− SI770 Loans and Leases 

− SI772 Real Estate Owned 

− SI774 Debt Securities 

− SI776 Other Assets 

• Revised Caption Items:

SC140 

SC51 

SC865 

SO18 

VA822 

VA825 

CC423 

DI100 

DI350 

• Deleted Line Items:

SC229 

VA38 

VA39 

VA370 

VA371 

VA372 

VA375 

The March 2010 TFR instructions and form are posted on the OTS website at 

http://www.ots.treas.gov/?p=ThriftFinancialReports. The TFR instructions are designated as Proposed until 

accounting codification changes are completed. The new annual schedule RM – Annual Supplemental 

Consolidated Data on Reverse Mortgages (16 line items) is also posted on the OTS website. Schedule RM is 

completed with the December TFR, but you must prepare for this report beginning January 1, 2010. 
6 Financial Reporting Bulletin, March 2010 

FDIC WEBSITE UPDATES

Per the FDIC, updates are made to the Industry Analysis portion of their website (http://www.fdic.gov/) on the 

third Friday after the close of the quarter and weekly thereafter. This update is based on individual OTS TFR 

data as of the previous Tuesday night. The FDIC will post March 2010 data to their website for the first time 

on Friday, April 16, 2010. The last update of the FDIC website for the March 2010 cycle will be approximately 

60 days after the close of the quarter. 

AMENDING PRIOR-CYCLE DATA

Before you transmit any prior-period amendments to TFR, CMR, or HC reports, be sure to discuss them with 

your Financial Reporting Analyst, who may have further instructions for you to follow. All amendments must 

be filed electronically and should include a detailed EFS Message to OTS explaining the reason for the 

amendment. 

Although the TFR instructions allow for 135 days after the cycle close for prior-cycle amendments, FRD 

analysts may need several days to analyze and process your data. Therefore, we encourage you to file any 

December 2009 amendments no later than close of business, Thursday, May 13, 2010. 

PROVIDE YOUR DOCKET NUMBER

When contacting anyone at the OTS by e-mail, phone, voice message, fax, or postal mail, please remember 

to provide your five-digit docket number (within your voice-mail message or on the Subject line of all e-mail 

messages). This will help us to access our records and assist you more quickly. 

VERIFY CONTACT INFORMATION IN EFS INSTITUTION SETUP

It is the responsibility of each OTS-regulated savings institution to keep all contact information up to date in 

EFS Institution Setup. The OTS Financial Reporting Division uses this contact information for distributing 

news, bulletins, filing software, and other timely information to the TFR report preparer, and for contacting that 

preparer or other institution staff when necessary. 

Please be sure to verify/update all institution and contact information in EFS Institution Setup and on the EFSNET screen under My EFS Notification Recipients prior to transmitting your reports via EFS-NET. 
Financial Reporting Bulletin, March 2010 7 

Questions & Answers 

TFR Questions and Answers are posted on the OTS website at. http://www.ots.treas.gov/?p=TFRQAs. If you 

have a question you would like posted, please e-mail it to tfr.instructions@ots.treas.gov. 

Q&A No. 264 

SUBJECT: Investment in the common stock of a bankers’ bank 

LINE(S): SC540, CCR506 

DATE: March 22, 2010 

Question: 

Our institution plans to do business with a bankers’ bank. Consequently, we are required to invest in 

the common stock of the bankers’ bank. Where should the common stock investment in the bankers’ 

bank be reported on the TFR Schedules SC and CCR? 

Answer: 

OTS thrifts may invest in the stock of a bankers’ bank because national banks are allowed such 

investments. The investment amount should be reported in the TFR as follows: 

 

SC540: Equity Investments Not Carried at Fair Value: Other 

CCR506: All Other Assets 
8 Financial Reporting Bulletin, March 2010 

FINANCIAL REPORTING DIVISION (FRD) CONTACT LIST

225 E. John Carpenter Freeway, Suite 500 

Irving, TX 75062-2326 

FAX 972.277.9596 

VIKKI REYNOLDS, MANAGER 972.277.9595

vikki.reynolds@ots.treas.gov

 972.277.XXXX 972.277.XXXX 

THRIFT FINANCIAL REPORT (TFR)

 JIM HANSON 9620 

 james.hanson@ots.treas.gov

MONTHLY COST OF FUNDS (COF)

 

KATHRYN JOHNSON 9611 

kathryn.johnson@ots.treas.gov

 KATHRYN JOHNSON 9611 

 kathryn.johnson@ots.treas.gov

KEVIN JONES 9612 

kevin.jones@ots.treas.gov

ANGELA THORPE-HARRIS 9615 

angela.thorpe-harris@ots.treas.gov

JAN FLOREZ 9621 

 juanita.florez@ots.treas.gov

BRANCH OFFICE SURVEY (BOS)

 CHEYANN HOUTS 9617 

 cheyann.houts@ots.treas.gov

GENERAL QUESTIONS AND 

 SOFTWARE DISTRIBUTION

DORIS JACKSON 9618 

doris.jackson@ots.treas.gov

OR 

 

EFS HELPLINE MESSAGE CENTER 

 efs-info@ots.treas.gov

The Financial Reporting Division uses voice-mail extensively. If you reach the voice-mailbox of the person you 

are calling, please leave a brief message, speaking slowly enough to be clearly understood. Include your name, 

phone number, region, and docket number. Your call will be returned during regular daytime business hours in 

the order it was received. 

TFR REPORTING QUESTIONS AND ANSWERS

The Financial Reporting Division posts TFR Questions and Answers on the OTS website at 

http://www.ots.treas.gov/ (click TFR). If you have a question that you would like answered, you may submit it to 

tfr.instructions@ots.treas.gov. Be sure to include your docket number in your Subject line. For security 

reasons, FRD staff does not respond to e-mails with blank or illogical Subject lines. 

EFS HELPLINE MESSAGE CENTER 

For assistance with Electronic Filing System (EFS)-related issues, contact the EFS Software Helpline at efsinfo@ots.treas.gov or call the toll-free 24-Hour Message Center: 866.314.1744. NOTE: For security purposes, 

please always include your 5-digit docket number in your e-mail Subject line or your voice-mail message, and provide 

your name and phone number. FRD staff does not respond to e-mails with blank or illogical Subject lines. 

Calls and e-mails are returned during regular daytime business hours in the order they are received. 

INTEREST-RATE RISK REPORTS

Questions about your Interest Rate Risk Report may be directed to Scott Ciardi at scott.ciardi@ots.treas.gov, 

or 202.906.6960. 

TFR INSTRUCTION MANUAL

Update/replacement pages to the TFR Instruction Manual will be included in the quarterly Financial Reporting 

Bulletin that is e-mailed to all TFR report preparers of record. You can access and print the TFR Form, Instruction 

Manual, and Financial Reporting Bulletins on the OTS website at http://www.ots.treas.gov/ (click Publications and 

Data, Thrift Financial Reports). NOTE: Printing the entire TFR Instruction Manual (over 300 pages) will create an 

extremely large print job. 
Financial Reporting Bulletin, March 2010 9 

PREFERRED AND MINIMUM REQUIREMENTS FOR 

ELECTRONIC FILING OF REGULATORY REPORTS 

Preferred Requirements: 

Application 

• IBM-compatible PC – 1GHz processor 

• Windows 2000, XP, Vista 

• 512+ Meg of installed RAM memory 

• 200+ Meg of available hard drive memory 

• Color monitor 1024x768, 32 bit true color screen 

• CD-Rom drive 

• HP LaserJet or Ink Jet-compatible printer 

Communications - EFS-NET 

• DSL, Internet Cable, or T1-T3 Direct Line with online Internet access 

• Internet Explorer 6.x or greater (for EFS-NET certificate compatibility)

» » » » » » » » » » » »

 

Minimum Requirements: 

Application 

• IBM-compatible PC – 256MHz processor 6MHz processor 

• Windows 2000, XP 

• 256 Meg of installed RAM memory 

• 150 Meg of available hard drive memory 

• Color monitor – 800x600, 256 colors screen 

• CD-Rom drive 

• HP LaserJet or Ink Jet-compatible printer 

Communications - EFS-NET 

• 56K bps modem and active account with an Internet Access Service Provider 

• Internet Explorer 6.x or greater (for EFS-NET certificate compatibility) 

For quick reference to this page at any time, save this link in your Favorites: 

 <https://xnet3.ots.treas.gov/efsnet/bulletins/efs_6x_requirements.pdf>
10 Financial Reporting Bulletin, March 2010 

Office of Thrift Supervision 

Filing Schedule for 2010 Regulatory Reports 

You can and should complete and transmit your reports 

as soon as possible after the close of the quarter. 

To preclude the OTS's consideration of the assessment of civil money penalties, 

pursuant to the provisions in 12 U.S.C. § 1464(v)(4)-(7), Reports of condition, 

please ensure that all TFR reports are filed before the filing deadlines shown 

below, and are filed accurately in accordance with the instructions. 

FILING DEADLINE Reporting 

"As Of" Date Thrift Financial 

Report 

Schedule CMR 

and HC Cost of Funds Branch Office Survey 

January 31 Tuesday 

March 2 

Tuesday 

March 30 February 29 

March 31 Friday 

April 30 

Monday 

May 17 

Friday 

April 30 

April 30 Tuesday 

June 1 

May 31 Wednesday 

June 30 

June 30 Friday 

 July 30 

Monday 

August 16 

Friday 

July 30 

Monday 

August 23 

July 31 Monday 

August 30 

August 31 Thursday 

September 30 

September 30 Monday 

 November 1 

Monday 

November 15 

Monday 

November 1 

October 31 Tuesday 

November 30 

November 30 Thursday 

December 30 

December 31 Monday 

January 31, 2011 

Monday 

February 14, 2011

Monday 

January 31, 2011 
Financial Reporting Bulletin, March 2010 11

THRIFT FINANCIAL REPORT 

INSTRUCTION MANUAL

MARCH 2010 

Insert the attached revised pages into your Thrift Financial Report Instruction 

Manual. Delete only the pages that have a replacement. Refer to the summary of 

these changes in the March 2010 Financial Reporting Bulletin. 

Direct questions to your Financial Reporting Analyst in Dallas, Texas, or e-mail 

tfr.instructions@ots.treas.gov.
THIS PAGE INTENTIONALLY LEFT BLANK 
THRIFT FINANCIAL REPORT INSTRUCTION MANUAL MARCH 2010 

 SCHEDULE SC 203 

Include: 

Federal Reserve Bank deposits earning interest. 

Do not include: 

Accounts with credit balances that do not have the right of offset. Report on SC760, Other 

Borrowings, except for credit balances in zero-balance accounts, which are reported on SC710, 

Deposits. 

SC125: Federal Funds Sold and Securities Purchased Under 

Agreements to Resell 

Include: 

1. The balance of excess Federal Funds invested. 

2. Securities purchased under agreements to resell that do not meet the criteria for a sale under 

FASB Statement No. 140, including dollar-repurchase and fixed-coupon agreements. 

Do not include: 

1. Term Federal Funds 

Treat as a commercial loan, not as federal funds sold any lending of immediately available funds 

where the loan has an original maturity of more than one business day, other than securities 

purchased under agreements to resell. Such transactions are sometimes referred to as Term 

Fed Funds. 

SC130: U.S. Government, Agency, and Sponsored Enterprise 

Securities 

Report nonmortgage debt instruments issued by the U.S. government, its agencies, and sponsored 

enterprises. 

Include: 

1. Interest-only and principal-only strips. 

2. U.S. Treasury bills, certificates, notes, and bonds. 

3. Nonmortgage debt issued by FHLBanks, Federal National Mortgage Association (Fannie Mae), 

Federal Home Loan Mortgage Corporation (Freddie Mac), and Government National Mortgage 

Association (Ginnie Mae). 

4. Federal agency debt securities, such as those of: Small Business Administration (SBA) 

nonmortgage pools, Tennessee Valley Authority (TVA), Federal Farm Credit Bank, Federal Land 

Bank, Federal Intermediate Credit Bank, Student Loan Marketing Association (Sallie Mae), and 

the Export-Import Bank. 

5. Financing Corporation (FICO) bonds. 

6. U.S. government and agency securities pledged as collateral on margin accounts for futures and 

options. 

Do not include: 

1. Investments in mutual funds that invest in U.S. government, agency, and sponsored enterprise 

securities. Report on SC140, Equity Securities Subject to FASB Statement No. 115. 

2. Stock of FHLBanks. Report on SC510, Federal Home Loan Bank Stock. 

3. Equity securities issued by sponsored enterprises of the U.S. government, such as Freddie Mac 

preferred stock. Report on SC140. 

4. Securities issued by state and local governments. Report on SC180. 
MARCH 2010 THRIFT FINANCIAL REPORT INSTRUCTION MANUAL 

SCHEDULE SC 204 

5. Securities purchased under a repurchase or dollar-repurchase agreement. Report on SC125, 

Federal Funds Sold and Securities Purchased Under Agreements to Resell. 

6. Mortgage-backed instruments and derivatives issued or guaranteed by Fannie Mae, Freddie Mac, 

or Ginnie Mae. Report on SC210 or SC217. 

SC140: Equity Securities Carried at Fair Value 

Report all investments in equity securities that have readily determinable fair values and that are 

accounted for pursuant to FASB Statement No. 115. 

Include: 

1. Common and preferred stock that has a readily determinable market value, including Freddie 

Mac and Fannie Mae stock. 

2. Shares of all mutual funds, including those restricting their investments to debt instruments, such 

as U.S. government, agency, and sponsored enterprise securities. 

Do not include: 

1. FHLBank stock. Report on SC510, Federal Home Loan Bank Stock. 

2. Other equity investments not subject to FASB Statement No. 115, including ownership 

interests in unconsolidated subordinate organizations and entities designated as pass-through 

investments, even though they are not subordinate organizations. Report on SC540, Other 

Equity Investments Not Subject to FASB Statement No. 115. 

3. Your association’s own treasury stock. Report as a reduction of capital on SC891, Other 

Components of Equity Capital. 

SC180: State and Municipal Obligations 

Report debt securities issued by state and local governments. 

SC182: Securities Backed By Nonmortgage Loans 

Report the outstanding balance, as determined in accordance with GAAP, of all securities collateralized 

by nonmortgage loans such as credit card loans and auto loans. 

SC185: Other Investment Securities 

Report investment securities and other instruments not reported on SC110 through SC182 or SC510 or 

SC540. 

Include: 

1. Investments in commercial paper and corporate debt securities. 

2. Promissory notes. 

3. Mortgage-backed bonds and notes. 

SC191: Accrued Interest Receivable 

Report accrued interest and dividends receivable on deposits and investment securities reported on 

SC110 through SC185. 

MORTGAGE-BACKED SECURITIES: 

In accordance with FASB Statement No. 115, Accounting for Certain Investments in Debt and Equity 

Securities, mortgage-backed securities fall into one of the following three categories: 
THRIFT FINANCIAL REPORT INSTRUCTION MANUAL MARCH 2010 

 SCHEDULE SC 205 

1. Held-to-maturity securities: Applies to mortgage-backed securities only if there is a positive 

intent and ability to hold these securities to maturity. You report held-to-maturity mortgagebacked securities at amortized cost. 

2. Trading securities: Applies to mortgage-backed securities that you hold for sale in the near 

term. Report them at fair value, with unrealized gains or losses reported in earnings, on SO485. 

3. Available-for-sale securities: Applies to mortgage-backed securities not classified as trading or 

as held-to-maturity. Report available-for-sale securities at fair value. Report the accumulated 

unrealized gains and losses on such securities, net of taxes, as a separate component of equity 

capital on SC860. 

Adjust the balances in this section for: 

1. Discounts and premiums on the purchase of the securities. 

2. Specific valuation allowances. 

3. The accumulated fair value gain or loss on the security attributable to the designated risk being 

hedged on a qualifying fair-value hedge under FASB Statement No. 133. 

Do not adjust the balances in this section for: General valuation allowances. Report on SC229. 

Do not include: 

Mortgage-backed securities purchased subject to repurchase agreements. Report on SC125, 

Federal Funds Sold and Securities Purchased Under Agreements to Resell. 

SC22: Total 

The EFS software will compute this line as the sum of SC210 through SC228. 

PASS-THROUGH: 

A security must meet all of the following criteria to be classified as a pass-through security: 

1. The security is collateralized by mortgage loans. 

2. The security provides each investor with a proportional ownership interest in the underlying 

collateral. 

3. Payments received by the issuer are passed through to the investor proportionate to ownership 

interest and with the same timing with which they are received. 

You should report a security that meets item 1 but not 2 or 3 on SC217, SC219, or SC222, unless it is a 

mortgage-backed bond, in which case you should report it on SC185, Other Investment Securities. You 

should report a security collateralized by loans that meets items 2 and 3 but does not meet item 1 on 

SC182, Securities Backed by Nonmortgage Loans. Report a debt security that does not meet any of the 

above or meets only item 2 or item 3, but not both, on SC185, Other Investment Securities, except for 

those government securities reported on SC130 and SC180. 

If the subordinate piece of a senior-subordinated security (1) exists solely for the purpose of credit 

enhancements and not for redirecting cash flows, (2) is no larger than necessary to provide the credit 

enhancement, and (3) meets the criteria of mortgage pass-through securities, above, then the senior 

piece is essentially a pass-through security, and you should report it in this section. 

Include pass-through securities collateralized by home equity mortgages. 

SC210: Insured or Guaranteed by an Agency or Sponsored Enterprise 

of the U.S. 

Report all mortgage pass-through securities insured or guaranteed by an agency or sponsored enterprise 

of the United States. 
MARCH 2010 THRIFT FINANCIAL REPORT INSTRUCTION MANUAL 

SCHEDULE SC 206 

Include: 

1. Freddie Mac participation certificates. 

2. Ginnie Mae and Fannie Mae pools. 

Do not include: 

1. Fannie Mae and Freddie Mac bonds. Report on SC130, U.S. Government, Agency, and 

Sponsored Enterprise Securities. 

2. Mortgage derivatives, including CMOs collateralized by Fannie Mae, Ginnie Mae, and Freddie 

Mac mortgage-backed securities. Report on SC217, SC219, or SC222. 

3. Mortgage pass-through securities not insured or guaranteed by an agency or instrument of the 

United States, even if they are issued by a government-sponsored enterprise. Report on SC215. 

SC215: Other 

Report mortgage pass-through securities that are not insured or guaranteed by an agency or sponsored 

enterprise of the United States. 

OTHER MORTGAGE-BACKED SECURITIES (EXCLUDING BONDS): 

SC217: Issued or Guaranteed By FNMA, FHLMC, or GNMA 

Report the outstanding balance, as determined in accordance with GAAP, of securitized mortgage 

derivatives that FannieMae, FreddieMac, or Ginnie Mae issues or guarantees. Include the following 

instruments FannieMae, FreddieMac, or Ginnie Mae issues or guarantees: REMICs, IO and PO strips, 

collateralized mortgage obligations (CMOs), securitized residual interests of such derivatives, and other 

subordinated tranches. 

SC219: Collateralized By Mortgage-Backed Securities Issued or 

Guaranteed By FNMA, FHLMC, or GNMA 

Report the outstanding balance, as determined in accordance with GAAP, of securitized mortgage 

derivatives that are collateralized by mortgage derivatives that FannieMae, FreddieMac, or Ginnie Mae 

issues or guarantees. Include the following instruments issued or guaranteed by FannieMae, 

FreddieMac, or Ginnie Mae: REMICs, IO and PO strips, collateralized mortgage obligations (CMOs), 

securitized residual interests of such derivatives, and other subordinated tranches. 

SC222: Other 

Report the outstanding balance, as determined in accordance with GAAP, of all other mortgage-backed 

securities not reported on SC210 through SC219. Include: REMICs, IO and PO strips, collateralized 

mortgage obligations (CMOs), securitized residual interests of such derivatives, and other subordinated 

tranches. 

SC228: Accrued Interest Receivable 

Report accrued interest receivable on mortgage backed securities reported on SC210 through SC222. 
THRIFT FINANCIAL REPORT INSTRUCTION MANUAL MARCH 2010 

 SCHEDULE SC 213 

Do not include: 

1. Investments in securities collateralized by nonmortgage loans. Report these securities on 

SC182, Securities backed by Nonmortgage Loans. Note: Although you report pass-through 

securities backed by nonmortgage loans with nonmortgage loans in Schedule CMR, in Schedule 

SC report securities backed by nonmortgage loans with Investment Securities. 

2. Loan commitments that you have not yet taken down, even if you have received fees. Prior to 

disbursement of the loan, report refundable fees on SC712, Escrows, and nonrefundable fees on 

SC796, Other Liabilities and Deferred Income, as Code 04. 

SC31: Total 

The EFS software will compute this line as the sum of SC300 through SC348 less SC357. 

Commercial Loans: 

SC32: Total 

The EFS software will compute this line as the sum of SC300, SC303, and SC306. 

SC300: Secured 

Report all loans to corporations, partnerships, and individuals for business purposes that are secured by 

tangible property or insured or guaranteed by a federal, state, or municipal government or agency thereof. 

Include: 

1. Secured loans for farming operations. 

2. Floor-planning, inventory and wholesale, loans to dealers for automobiles or mobile homes. 

3. Retail auto loans if the autos are for commercial use. 

4. Nonmortgage loans insured or guaranteed by state or municipal government authority or an 

agency of the federal government, including Farmers Home Administration, Agency for 

International Development, and the insured portion of nonmortgage Small Business 

Administration (SBA) loans. 

5. Secured nonmortgage loans to unconsolidated subordinate organizations. 

6. Outstanding balances of secured commercial lines of credit. 

7. Loans secured by residential property to finance small businesses if the loans are not reported as 

mortgages. 

Do not include: 

1. Commercial financing leases. Report on SC306. 

2. The uninsured portion of SBA loans. Report on SC303. 

SC303: Unsecured 

Report all unsecured loans to corporations, partnerships, and individuals for business purposes. 

Include: 

1. Unsecured construction loans to builders. 

2. Unsecured loans for the improvement of multifamily and other commercial property. 

3. The outstanding balance of unsecured commercial lines of credit, overdrafts on commercial 

demand deposits, and business credit cards. 

4. Unsecured loans for farming operations. 
MARCH 2010 THRIFT FINANCIAL REPORT INSTRUCTION MANUAL 

SCHEDULE SC 214 

5. Term Federal Funds - Any lending of immediately available funds where the loan has an original 

maturity of more than one business day, other than securities purchased under agreements to 

resell, is to be treated as a loan. Such transactions are sometimes referred to as Term Fed 

Funds. 

6. All other unsecured loans made for commercial purposes. 

Do not include: 

1. Unsecured loans to unconsolidated subordinate organizations. Report on SC540, Other Equity 

Investments Not Subject to FASB Statement No. 115. 

2. Corporate debt securities even if included in calculating OTS commercial loan limitations. Report 

on SC185, Other Investment Securities. 

3. Non-interest-bearing overdrafts on commercial deposit accounts where the institution grants 

modest sized overdrafts for the convenience of the customer. Typically, such overdraft protection 

plans are offered to most customers on a fee for service basis rather than incurring interest 

charges. Report such overdrafts on SC 689, “Other Assets.” Report fee income on such 

overdrafts as SO 420, “Other Fees and Charges.” 

SC304: Credit Card Loans Outstanding – Business 

Report all unsecured credit card business loans included on SC303. 

SC306: Lease Receivables 

Report all direct financing leases and leveraged leases to corporations, partnerships, and individuals for 

business purposes. Include ground rents on commercial properties. 

Consumer Loans: 

Report loans issued at a discount net of the related unearned interest in accordance with APB No. 21. 

SC35: Total 

The EFS software will compute this line as the sum of SC310 through SC330. 

SC310: Loans on Deposits 

Report share loans and other loans to individuals for household, family, and other personal expenditures 

fully secured by the pledge or assignment of the borrower’s deposits or other credits held by your 

institution. When a loan is secured by a lien on real estate or chattel and is also secured by a pledge on 

deposits, you should classify the entire loan based on what you consider the loan’s primary collateral. 

SC316: Home Improvement Loans (Not Secured by Real Estate) 

Report all unsecured home improvement loans, insured or uninsured, for the equipping, alteration, repair, 

or improvement of 1-4 dwelling units. 

Do not include: 

1. Unsecured loans for the improvement of multifamily housing, 5 or more dwelling units, or for 

nonresidential property. Report on SC303, Unsecured Commercial Loans. 

2. Home equity lines of credit. Report on SC251. 

SC320: Education Loans 

Report loans originated solely for funding educational expenses. 
THRIFT FINANCIAL REPORT INSTRUCTION MANUAL MARCH 2010 

 SCHEDULE SC 215 

SC323: Auto Loans 

Report all loans to consumers secured by automobiles, including pickup or panel trucks, vans, and sport 

utility vehicles that are primarily for personal use. 

Do not include: 

1. Loans on cars or trucks intended primarily for commercial, industrial, and professional purposes. 

Report on SC300, Secured Commercial Loans. 

2. Loans on motorcycles. Report on SC330, Other Consumer Loans, Including Lease Receivables. 

3. Loans on recreational vehicles such as boats and airplanes. Report on SC330, Other Consumer 

Loans, Including Lease Receivables. 

4. Floor-planning loans, both inventory and wholesale. Report on SC300, Secured Commercial 

Loans. 

SC326: Mobile Home Loans 

Report consumer loans secured by mobile homes. 

Do not include: 

Floor-planning loans, both inventory and wholesale. Report on SC300, Secured Commercial Loans. 

SC328: Credit Cards 

Report the disbursed portion of open-end consumer credit cards. 

Do not include: 

1. Credit extended under credit card plans to business enterprises; report as commercial loans on 

SC303. 

2. Credit extended to individuals through credit cards secured by real estate; report as mortgage loans. 

3. Credit extended to individuals under prearranged overdraft plans underwritten as loans; report on 

SC330. 

SC330: Other, Including Lease Receivables 

Report loans to individuals for household, family, and other personal expenditures not included 

elsewhere, and direct financing leases to consumers. 

Include: 

1. Loans on timeshare units. 

2. Loans on motorcycles. 

3. Loans on boats. 

4. Loans on airplanes. 

5. Loans on other recreational vehicles. 

6. Open-ended personal lines of credit extended to individuals including prearranged overdraft lines of 

credit underwritten as loans. 

7. Overdrafts of consumer accounts. 

8. Ground rents on properties used for one-to-four dwelling units. 
MARCH 2010 THRIFT FINANCIAL REPORT INSTRUCTION MANUAL 

SCHEDULE SC 216 

Do not include: 

1. Loans on units in cooperative buildings. Report on SC254 or SC255, Permanent Mortgages on 

1-4 Dwelling Units. 

2. Non-interest-bearing overdrafts on consumer deposit accounts where the institution grants 

modest sized overdrafts for the convenience of the customer. Typically, such overdraft protection 

plans are offered to most customers on a fee for service basis rather than incurring interest 

charges. Report such overdrafts on SC 689, “Other Assets.” Report fee income on such 

overdrafts as SO 420, “Other Fees and Charges.” 

SC348: Accrued Interest Receivable 

Report accrued interest receivable on nonmortgage loans reported on SC300 through SC330, if collection 

was probable at the time of accrual. You must place loans on which the collection of interest is not 

probable in a nonaccrual status. 

Do not include: 

1. Interest receivable if collection was not probable at the time the interest was recorded. 

2. Interest receivable on loans or participations serviced for others. Report on SC689, Other 

Assets. 

SC357: Allowance for Loan and Lease Losses 

Report all allowances for loan and lease losses (ALLL) established to recognize credit losses on 

nonmortgage loans reported on SC300 through SC348. You must include all ALLL in the reconciliation of 

valuation allowances in Schedule VA. 

REPOSSESSED ASSETS 

Throughout these instructions, we use foreclosure and repossession and other forms of those terms 

interchangeably. In addition, foreclosed assets and repossessed assets include in-substance 

foreclosures. 

Foreclosed assets are deemed held for sale and are initially recorded at the lower of: (1) recorded 

investment in the loan, carrying value before deduction for valuation allowances, or; (2) fair value, less 

cost to sell, of the foreclosed asset. 

At foreclosure, any excess of recorded investment over fair value less cost to sell is classified Loss and is 

charged off. This loss classification may not be represented by a valuation allowance. Accordingly, the 

lower of: (1) recorded investment in the loan, or (2) fair value less cost to sell of the foreclosed asset, 

becomes the new recorded investment in the foreclosed asset. Legal fees and direct costs of acquiring 

title to foreclosed assets are expensed as incurred, and thus are not part of the recorded investment. 

After foreclosure, any excess of recorded investment over the current fair value less cost to sell is 

classified Loss and is charged off, or may be represented by a specific valuation allowance. Deduct 

valuation allowances from recorded investment to arrive at carrying value. You should report 

repossessed assets net of specific valuation allowances. 

For a foreclosed asset subject to a third-party liability – a lien senior to that settled by the foreclosure, you 

should report the third-party liability on SC760, Other Borrowings. Therefore, you do not offset the 

carrying value of such a foreclosed asset by the third-party liability. 

Include: 

1. Real estate and other assets for which you have acquired a marketable title by foreclosure or by 

a deed in lieu of foreclosure. 
THRIFT FINANCIAL REPORT INSTRUCTION MANUAL MARCH 2010 

 SCHEDULE SC 217 

2. Real estate and other assets acquired through in-substance foreclosure for which you have not 

yet acquired a marketable title. 

3. Real estate and other assets you acquired as part of a troubled debt restructuring. 

4. Capitalized costs for repossessed assets during construction not exceeding fair value less cost to 

sell. 

5. Property that a loan servicer has acquired through foreclosure on your behalf, including insubstance foreclosures, where there is no recourse to a third party. 

6. Real estate originally acquired for future use by you but no longer intended for that purpose. 

Do not include: 

1. Real estate held for investment or development. Report on SC45, Real Estate Held for 

Investment. 

2. Real estate intended for your future use. Report on SC55, Office Premises and Equipment. 

3. Foreclosed real estate from a loan treated as an investment in real estate in accordance with 

GAAP; continue to report these on SC45, Real Estate Held for Investment. 

4. Foreclosed real estate from loans to entities such as joint ventures in which you or your 

subsidiaries are investors. Report these on SC45, Real Estate Held for Investment. 

SC40: Total 

The EFS software will compute this line as the sum of SC405 through SC430 less SC441. 

Real Estate: 

SC405: Construction 

Report repossessed real estate that is under construction. Do not include land being developed into 

building lots prior to constructing improvements, which you report on SC428. 

SC415: 1-4 Dwelling Units 

Report repossessed property consisting of 1-4 dwelling units that is not under construction. 

SC425: Multifamily (5 or More Dwelling Units) 

Report repossessed property consisting of 5 or more dwelling units that is not under construction. 

SC426: Nonresidential, Except Land 

Report repossessed nonresidential property. Do not include land, which you report on SC428. 

SC428: Land 

Report repossessed land. 

Include: 

1. Vacant land. 

2. Developed building lots on which no building construction has begun. 

3. Land being subdivided and developed into lots. 
MARCH 2010 THRIFT FINANCIAL REPORT INSTRUCTION MANUAL 

SCHEDULE SC 218 

SC429: U.S. Government-Guaranteed or -Insured Real Estate Owned 

Report repossessed property where the loans were wholly or partially guaranteed or insured by agencies 

of the U.S. government. 

SC430: Other Repossessed Assets 

Report all other repossessed property, excluding real estate. 

SC441: General Valuation Allowances 

Report all general valuation allowances established on repossessed assets. 

Do not include: 

1. Specific valuation allowances; these must directly reduce the asset balance. 

2. Write-downs to mark repossessed assets to fair value less cost to sell at foreclosure; these must 

directly reduce the asset balance. 

3. Valuation allowances established prior to transfer to REO. 

SC45: REAL ESTATE HELD FOR INVESTMENT 

Report the recorded investment of all real estate you acquired for development, investment, or resale, net 

of specific valuation allowances, general valuation allowances, and accumulated depreciation. 

Include: 

1. Real estate acquired and held for investment purposes. 

2. Real estate loans that are accounted for as investments in real estate in accordance with GAAP. 

3. Real estate that you formerly occupied, unless you are holding it for sale, in which case you 

report it on SC55. 

4. Real estate you acquired through foreclosure that no longer qualifies as repossessed real estate 

because of the length of time you have held it or the purpose for which you are holding it. 

5. Capitalized carrying costs of real estate under construction in accordance with FASB Statement 

No. 34, Capitalization of Interest Costs. 

Do not include: 

1. Office buildings and land that you own and use in your business operations. Report on SC55, 

Office Premises and Equipment. 

2. Real estate acquired as part of a troubled debt restructuring. Report on SC405 through SC428, 

Repossessed Assets: Real Estate. 

3. Real estate acquired indirectly through an entity designated as a pass-through investment as 

described in 12 CFR § 560.32. Report the pass-through investment on SC540, Other Equity 

Investment Not Subject to FASB Statement No. 115. 

4. The share of investments owned in real estate joint ventures qualifying as unconsolidated 

subordinate organizations. Report on SC540, Other Equity Investment Not Subject to FASB 

Statement No. 115. 

5. Real estate originally acquired for your future use but no longer intended for that purpose. Report 

as REO on SC405 through SC428. 
THRIFT FINANCIAL REPORT INSTRUCTION MANUAL MARCH 2010 

 SCHEDULE SC 219 

SC51: Equity Investments Not Carried at Fair Value 

The EFS software will compute this line as the sum of SC510 and SC540. 

SC510: Federal Home Loan Bank Stock 

Report the carrying value of Federal Home Loan Bank Stock. 

SC540: Other 

Report (1) investments in all unconsolidated subordinate organizations, and (2) pass-through 

investments, where such investments are accounted for at either cost or using the equity method. 

Include in the reported amount any advances (secured or unsecured) to the investee entity. 

SC55: OFFICE PREMISES AND EQUIPMENT 

Report the book value of all premises and equipment that are used in your business operations net of 

accumulated depreciation whether they were purchased directly or acquired by means of a capital lease. 

In a sale-leaseback where the resulting lease is a capital lease, report the capital lease net of the 

unamortized deferred gain or loss. 

Report depreciation expense for the quarter on SO530, Office Occupancy and Equipment Expense. 

Include: 

1. All land, buildings, and parking lots occupied by you, including those that you only partially 

occupy. 

2. Land or improved real estate intended for future use in your business operations. 

3. Real estate you formerly occupied, if the real estate is held for sale. 

4. Capital leases for your office premises and equipment. 

5. Carrying costs capitalized during the construction of your premises. 

6. The unamortized balance of all improvements to leased quarters and any capital improvements 

made to land leased for your use. 

7. Office furniture, fixtures, equipment, and vehicles you own. 

Do not include: 

1. Repossessed assets, unless you used them on other-than-a-temporary basis. Report on SC405 

through SC430. 

2. Real estate held for investment. Report on SC45. 

3. Real estate you originally acquired for future use but no longer intend to use for that purpose. 

Report as REO on SC405 through SC428. 

4. Real estate you formerly occupied and did not actively hold for sale. Report on SC45. 

5. Real estate you acquired as part of a troubled debt restructuring. Report on SC405 through 

SC428, Repossessed Real Estate. 

6. Technology-based intangible assets, such as computer software. Report on SC660. 
MARCH 2010 THRIFT FINANCIAL REPORT INSTRUCTION MANUAL 

SCHEDULE SC 220 

OTHER ASSETS: 

SC59: Total 

The EFS software will compute this line as the sum of SC615 through SC689 less SC699. 

Bank-Owned Life Insurance: 

SC615: Key Person Life Insurance 

Include the value of bank-owned life insurance that you consider key-person insurance, where the 

intended purpose is to provide the institution protection against the potential for losses arising from the 

untimely death of a key employee or borrower. You generally surrender these policies when the key 

employee leaves your institution or when the borrower pays off his loan. Include amounts represented in 

the contractual terms of the policy as defined by FASB Technical Bulletin No. 85-4 and EITF Issue No. 

06-5 (i.e. cash surrender value, claim stabilization reserves, and tax on deferred acquisition costs. 

SC625: Other 

Report the value of all bank-owned life insurance that you do not consider key-person insurance, and 

therefore that you do not include on SC615. Include amounts represented in the contractual terms of the 

policy (i.e. cash surrender value, claim stabilization reserves, and tax on deferred acquisition costs). 

Intangible Assets: 

Servicing Assets: 

Report the carrying amount of servicing assets on mortgage and nonmortgage loans. 

Servicing assets may be carried at either a.) the lower of cost or fair value, or b.) fair value. 

For servicing assets carried at the lower of cost or fair value, adjust the carrying amount for: 

1. Accumulated gain or loss (change in fair value) on the servicing asset attributable to the 

designated risk being hedged on a qualifying fair-value hedge. 

2. Any valuation allowances. 

Servicing assets are subject to certain regulatory capital limitations. Refer to the instructions for data field 

CCR133. 

Do not include amounts for any rights to future interest income from the serviced loans that exceed 

contractually specified servicing fees, defined below. Such rights are not servicing assets. Report such 

amounts on SC665, Interest-only Strip Receivables and Certain Other Instruments. 

Contractually specified servicing fees are all amounts that, per the contract, are due to you as the servicer 

in exchange for the servicing. In other words, you would no longer receive fees if the beneficial owners of 

the serviced assets were to exercise their actual or potential authority under the contract to shift the 

servicing to another servicer. 

SC642: Mortgage Loans 

Report servicing assets on mortgage loans only. 

SC644: Nonmortgage Loans 

Report servicing assets of loans other than mortgages, such as automobile and credit card loans. 
THRIFT FINANCIAL REPORT INSTRUCTION MANUAL MARCH 2010 

 SCHEDULE SC 221 

SC660: Goodwill and Other Intangible Assets 

Report the balance of goodwill and other intangible assets. 

Include: 

1. Goodwill. 

2. Core deposit premium. 

3. Intangible pension assets. 

4. Technology-based intangible assets, such as computer software. 

5. Other intangible assets (i.e., purchased credit card relationships (PCCRs)) excluding servicing 

assets reported on SC642 and SC644. 

Do not include: 

1. Servicing assets; report on SC642 and SC644. 

2. Interest-only strip receivables and certain other instruments; report on SC665. 

3. Organization costs, which should be expensed as incurred. 

SC665: Interest-only Strip Receivables and Certain Other Instruments 

Report the amortized cost of certain nonsecurity financial instruments (CNFIs) accounted for under FASB 

Statement No. 140. CNFIs include interest-only strip receivables, loans receivable, other receivables, or 

retained interests in securitizations that can be contractually prepaid or otherwise settled in such a way 

that the holder would not recover substantially all of its recorded investment. Adjust the carrying amount 

for: (1) accumulated gain or loss (change in fair value) on CNFIs attributable to the designated risk being 

hedged on a qualifying fair-value hedge under FASB Statement No. 133; and (2) any valuation 

allowances. 

Do not include interest-only strips in security form. Report on SC217 through SC222, Other MortgageBacked Securities, or SC185, Other Investment Securities, as appropriate. 

In general, CNFIs are initially recorded at cost, which often approximates fair value. Subsequent to initial 

recording, CNFIs are measured at fair value, like investments in debt securities classified as available for 

sale or trading under FASB Statement No. 115. All CNFIs should be reported on either SI375 or SI385, 

depending on whether they are classified as held for trading or available-for-sale pursuant to FASB 

Statement No. 115. 

SC689: Other Assets 

Report the total of assets not reported elsewhere on Schedule SC. You can find examples of the types of 

assets to be included in the memo items detailing other assets below. 

Do not include: 

1. Premiums on deposits and borrowed money that you purchased. Report premiums on deposits 

on SC715 and premiums on borrowed money with the related borrowing. 

2. Deferred credits, deferred income, that do not have a related asset. Report on SC796, Other 

Liabilities and Deferred Income. 

3. Accounts with a material credit balance that are not contra-assets. Report on SC796, Other 

Liabilities and Deferred Income. 

4. Identified core deposit intangibles. Report on SC660, Goodwill and Other Intangible Assets. 

Memo: Detail of Other Assets 

Report the three largest items constituting the amount reported in SC689. You should select codes best 

describing these items from the list below and report them on SC691, 693, and 697; report the 

corresponding amounts on SC692, 694, and 698. You must complete this detail if you report an amount 
MARCH 2010 THRIFT FINANCIAL REPORT INSTRUCTION MANUAL 

SCHEDULE SC 222 

on SC689. You should combine similar accounts, for example, all prepaid expenses should be combined 

and reported as 07. However, you should not combine unlike accounts in reporting code 99. You may 

have more than one code 99 if you cannot find codes describing the items you report. 

SC691, 693 and 697: Codes 

01 No longer used 

02 Accrued Federal Home Loan Bank dividends. 

03 Federal, state, or other taxes receivable, whether as the result of prepayment or net operating 

loss carrybacks. 

04 Net deferred tax assets in accordance with FASB Statement No. 109. 

06 Prepaid deposit insurance premiums. 

07 Prepaid expenses. 

08 Deposits for utilities and other services. 

09 Advances for loans serviced for others, including advances for taxes and insurance and 

advances to investors. 

10 Property leased to others under an operating lease as provided in 12 CFR § 560.41, net of 

accumulated depreciation. 

11 Deferred issuance costs related to subordinated debentures, mandatory convertible securities, 

and redeemable preferred stock. 

12 Amounts receivable under interest rate swap agreements. 

13 Non-interest-bearing accounts receivable from a holding company or affiliate. 

14 Other miscellaneous, non-interest-bearing, short-term accounts receivable. 

15 No longer used 

16 No longer used 

17 No longer used 

18 No longer used 

19 Receivables from a broker for unsettled transactions. 

Include all receivables from a broker or other party for unsettled transactions between trade 

and settlement dates. 

20 Fair value of all derivative instruments reportable as assets under FASB Statement No. 133. 

21 No longer used 

22 Unapplied loan disbursements. 

 Include only those loan disbursements that you cannot categorize. 

23 No longer used 

24 No longer used 

25 No longer used 

26 Non-interest-bearing overdrafts of consumer and commercial deposit accounts where the 

institution does not perform a credit analysis but offers overdraft protection to most customers 

for their convenience. 

99 Other. Use this code only for those items not identified above. 

SC692, 694, and 698: Amounts 

Report the dollar amounts corresponding to the codes reported on SC691, 693, and 697. 
THRIFT FINANCIAL REPORT INSTRUCTION MANUAL MARCH 2010 

 SCHEDULE SC 223 

SC699: General Valuation Allowances 

Report all general valuation allowances established to recognize credit losses on receivables included in 

Other Assets. 

You must include all valuation allowances in the reconciliation of valuation allowances in Schedule VA. 

SC60: TOTAL ASSETS 

The EFS software will compute this line as the sum of SC11, SC22, SC26, SC31, SC40, SC45, SC51, 

SC55, and SC 59. This amount must equal SC90, Total Liabilities and Equity Capital. 

LIABILITIES 

For the following liabilities that may be included on various lines on this schedule, also report the balance 

on Schedule SI if the liability is recorded under a fair value option on: 

SI377, Financial Liabilities Carried at Fair Value through Earnings 

DEPOSITS AND ESCROWS: 

SC71: Total Deposits and Escrows 

The EFS software will compute this line as the sum of Deposits (SC710), Escrows (SC712), and 

Unamortized Yield Adjustments on Deposits and Escrows (SC715). 

SC710: Deposits 

Report all deposits at their face value except zero-coupon deposits, which you report at face value net of 

the unamortized discount. 

Include: 

1. All deposits whether interest-bearing or not. 

2. Deposits exceeding DIF insurance limits, including those collateralized by your assets, such as 

deposits of public funds. 

3. Unposted credits, such as: 

a. Deposit transactions that you include in a general ledger account and have not yet posted to 

a deposit account. 

b. Deposits you received in one branch for deposit into another branch, typically another branch 

in another state or outside of continental USA. 

You should report unposted credits net of unposted debits. We define unposted debits as 

cash items in your possession that are drawn on you and immediately chargeable, but not yet 

charged, against your deposits at the close of business on the reporting date. 

Exclude the following from unposted credits: 

a. Cash items drawn on other financial institutions. 

b. Overdrafts and nonsufficient fund (NSF) items. 

c. Cash items returned unpaid to the last endorser for any reason. 

d. Drafts and warrants that are payable at or payable through you for which there is no written 

authorization from the depositor and no state statute allowing you at your discretion to 

charge the items against the deposit accounts of the drawees. 
MARCH 2010 THRIFT FINANCIAL REPORT INSTRUCTION MANUAL 

SCHEDULE SC 224 

Report the above excluded unposted debit amounts in assets on SC110. Note: If the total of 

unposted credits is negative, that is, a debit, you can deduct it from SC710. 

4. Outstanding cashier’s checks, money orders, or other official checks drawn on an internal 

account issued in the usual course of business for any purpose, including, without being limited 

to, those that you issued in payment for your debts or expenses, or payable to a third party 

named by a customer making the withdrawal. 

5. Accounts pledged by your directors and organizers as protection against operating deficits and 

other nonwithdrawable accounts, whether or not they are used in determining compliance with 

minimum capital requirements. 

6. U.S. Treasury tax and loan accounts that represent funds received as of the close of business of 

the reporting date. Do not include funds credited prior to the reporting date that are automatically 

converted into open-ended interest-bearing notes. Report such balances on SC796, Other 

Liabilities and Deferred Income. 

7. Unapplied loan balances, such as receipts from borrowers that have not yet been classified as 

principal, or interest, unless you credit the applicable customer accounts as of the date you 

initially received the funds. 

8. Credit balances in credit card accounts, credit card customer overpayments. 

9. Funds you received or held in connection with drafts or checks that you have drawn on another 

depository institution, a Federal Home Loan Bank, or a Federal Reserve Bank. The funds 

reported here are only those drawn either on a zero-balance account or on an account that is not 

routinely maintained with sufficient balances to cover checks drawn in the normal course of 

business, including accounts where you remit funds only when the checks or drafts are 

presented. For example, funds received from a customer for a cashier’s check that is drawn on a 

zero-balance account in another financial institution. 

10. Dealer reserve accounts, when considered a liability under GAAP. Dealer reserve accounts are 

refundable amounts held as collateral in the purchase of installment notes from a dealer. For 

example, a savings association purchases $100,000 in installment notes from a dealer for the full 

face amount, for which it pays $90,000 to the dealer and holds the remaining $10,000 as 

collateral. The $10,000 held is a dealer reserve account, which you should report as a deposit. If 

you hold dealer reserves that under GAAP are reported as contra-assets, then you should report 

the assets net of these dealer reserves in Schedule SC. 

11. Outstanding travelers’ letters of credit and other letters of credit you issued for cash or its 

equivalent (prepaid letters of credit), less outstanding drafts accepted against the letters of credit. 

12. Funds you hold as security for an obligation due to the bank or others, except hypothecated 

deposits, and funds deposited by a debtor to meet maturing obligations, such as amounts 

pledged against sinking fund mortgages and as collateral for loans. 

Certain items should be added back to the appropriate deposit control totals and reported on SC689, 

Other Assets, as Code 99. Such items are: the gross amount of debit items (rejects) that you cannot 

post to the individual deposit accounts without creating overdrafts or that you cannot post for some other 

reason, such as stop payment, missing endorsement, post or stale date, or account closed, but which 

have been charged to the control accounts of the various deposit categories on the general ledger. 

You should report assets and liabilities in Schedule SC in accordance with GAAP. Certain items defined 

in the Federal Deposit Insurance Act as includable in the deposit premium assessment base may, under 

GAAP, be considered contra-assets rather than liabilities. Report assets in Schedule SC net of such 

items, but you must also report these items on Schedule DI, as appropriate, so that they will be included 

in the deposit premium assessment base. 

You should report reciprocal balances with commercial banks and other savings associations on a net 

basis where the right of set-off exists. Reciprocal demand balances arise when two depository 

institutions maintain deposit accounts with each other. In certain cases you will need to report reciprocal 

demand balances on DI520, Total Allowable Exclusions (Including Foreign Deposits). 
THRIFT FINANCIAL REPORT INSTRUCTION MANUAL MARCH 2010 

 SCHEDULE SC 225 

Do not include: 

1. Escrow accounts. Report on SC712, Escrows. 

2. Custodial accounts established pursuant to loan servicing agreements. Report on SC712, 

Escrows. 

3. Deposit accounts that you set up in your own name for which there is a corresponding cash 

account in assets. Eliminate the cash account from assets and the same amount from deposits. 

See item 4 under Include above concerning outstanding checks. 

4. Outstanding checks drawn on, or payable at or through, a non-zero-balance account at a Federal 

Reserve Bank or a Federal Home Loan Bank. Deduct these amounts from cash-in-bank, 

typically, from amounts on SC110 or SC112, as appropriate, and also report them on DI510 for 

inclusion in the deposit base for FDIC insurance assessment purposes. See item 9 under 

Include above concerning outstanding checks drawn on zero-balance accounts. 

5. Outstanding checks written against accounts in other depository institutions, as defined by the 

Federal Deposit Insurance Act. Deduct these from the related deposit reported on SC110 or 

SC118. 

6. Discounts and premiums that result from marking assets and liabilities to fair value because of an 

acquisition, merger, or change in control. Report on SC715, Unamortized Yield Adjustments on 

Deposits and Escrows. 

7. Deductions for commissions and other capitalized items. Report on SC715, Unamortized Yield 

Adjustments on Deposits and Escrows. 

8. Deductions for customers’ overdrafts in NOW and demand accounts unless the right of set-off 

under a valid cash management arrangement exists for accounts of the same legal entity. Report 

as loans on SC303, Unsecured Commercial Loans, SC330 Other Consumer Loans or SC689 

Other Assets, code 26. 

9. U.S. Treasury tax and loan account balances credited prior to the reporting date that are 

automatically converted into open-ended interest-bearing notes. Report such balances in 

liabilities on SC796, Other Liabilities and Deferred Income. 

10. Hypothecated deposits, deposits accumulated for the payment of loans. Deduct these from the 

related loan. 

11. Accumulated gain or loss, change in fair value, on deposits attributable to the designated risk 

being hedged on a qualifying fair-value hedge under FASB Statement No. 133. Report on 

SC715, Unamortized Yield Adjustments on Deposits and Escrows. 

SC712: Escrows 

Report all escrow funds held by your savings association and your consolidated subsidiaries on behalf of 

others. Include only those accounts where the institution or its consolidated subsidiary is a party to the 

escrow agreement. 

Include: 

1. Tax and insurance escrows for mortgage loans. 

2. Escrow accounts you have established pursuant to loan servicing agreements, including both tax 

and insurance and principal and interest escrows. 

3. Custodial accounts you have established pursuant to loan servicing agreements. 

4. Credit balances of uninvested trust funds that you hold. Do not offset balances of different 

accounts. Report only accounts with credit balances; accounts with debit balances should be 

reported as loans. However, we permit netting for overdrafts in principal or income cash in 

individual trust accounts maintained in the same right and capacity. 

5. Amounts that you hold in conjunction with the sale of travelers’ checks, money orders, and similar 

instruments. 
MARCH 2010 THRIFT FINANCIAL REPORT INSTRUCTION MANUAL 

SCHEDULE SC 226 

6. Amounts you hold and have not yet remitted in conjunction with the sale or issuance of 

government bonds, mutual funds, or other securities. 

7. Refundable loan commitment fees you have received prior to loan disbursement. 

8. Refundable amounts you received from stock subscribers for unissued stock. 

9. Amounts that you have withheld from employee compensation for payment to a third party such 

as withholding taxes, health and life insurance premiums, and pension funds. 

10. Interest you have withheld from deposits for remittance to taxing authorities. . 

11. Interest you have accrued on escrows included above. 

Do not include: 

1. Advances for borrowers’ taxes and insurance, T&I escrow accounts with debit balances. If you or 

your consolidated subsidiaries own the related loan, report the advances on SC275, Advances for 

Taxes and Insurance. If you service the related loan for others, report them on SC689, Other 

Assets, as Code 09. 

2. Advances to investors for loans you serviced for others prior to receipt from the borrower. Report 

as assets on SC689, Other Assets, Code 09. 

3. Custodial accounts held by a depositor for another for example, a custodial account held for a 

minor where the parent or some other depositor is the custodian. Report as deposits on SC710. 

4. IRA and Keogh accounts. Report as deposits on SC710. 

5. Escrows where the funds are deposited in other depository institutions. Report as liabilities on 

SC796, Other Liabilities, Code 99. 

6. Accumulated gain or loss on escrows attributable to the designated risk being hedged on a 

qualifying fair-value hedge under FASB Statement No. 133. Report on SC715, Unamortized 

Yield Adjustments on Deposits and Escrows. 

7. Escrows where your holding company or unconsolidated affiliate is a party to the escrow 

agreement and where you are not a party to the escrow agreement. Report on SC710, Deposits. 

SC715: Unamortized Yield Adjustments on Deposits and Escrows 

Report the unamortized balance of discounts and premiums on deposits. Report the face amounts of the 

related deposits on SC710 and SC712. These yield adjustments are amortized to interest expense on 

SO215, Interest Expense on Deposits. This data field may be negative, representing a debit. . 

Include: 

1. Discounts and premiums resulting from initially recording purchased deposits and escrows at fair 

value. 

2. Discounts and premiums related to accounting for a derivative instrument embedded in deposits 

and escrows as either a separate asset or liability, when required by FASB Statement No. 133. 

3. The accumulated gain or loss (the change in fair value) on deposits and escrows attributable to 

the designated risk being hedged on a qualifying fair value hedge under FASB Statement No. 

133. 

4. Unamortized brokers fees. 

Do not include: 

1. Yield adjustments related to advances and borrowings; these directly reduce the related 

borrowing. 

2. Core deposit intangibles resulting from an acquisition, merger, or change in control. Report on 

SC660, Goodwill and Other Intangible Assets. 
THRIFT FINANCIAL REPORT INSTRUCTION MANUAL MARCH 2010 

 SCHEDULE SC 227 

BORROWINGS 

Adjust the balance due for (1) discounts and premiums in accordance with APB No. 21, Paragraph 16; 

and (2) the accumulated gain or loss on borrowings attributable to the designated risk being hedged on a 

qualifying fair-value hedge under FASB Statement No. 133. Amortize the discounts and premiums to 

interest expense. Report issuance costs related to borrowings in SC689, Other Assets. 

SC72: Total 

The EFS software will compute this line as the sum of SC720 through SC760. 

SC720: Advances from FHLBank 

Report all FHLBank borrowings. 

Include: 

1. All FHLBank advances. 

2. Deferred commitment fees you paid on FHLBank advances; these reduce the outstanding 

balance. 

3. Prepayment penalties you paid on FHLBank advances that qualify for deferral under GAAP; 

these reduce the outstanding balance. Generally FHLBank prepayment penalties should be 

expensed on SO580, Other Noninterest Expense. However, in limited circumstances (outlined in 

EITF 96-19), prepayment penalties may be deferred and amortized as a yield adjustment on 

SO230, Interest Expense: Advances from FHLBank. 

Do not include: 

1. Amounts due a FHLBank in the form of securities sold under agreements to repurchase. Report 

on SC730. 

2. Accrued interest. Report on SC766, Other Accrued Interest Payable. 

SC730: Federal Funds Purchased and Securities Sold Under 

Agreements to Repurchase 

Include: 

1. Funds you received from securities sold under agreements to repurchase that do not meet the 

criteria for a sale under FASB Statement No. 140, including retail repurchase, dollar-reverserepurchase, and dollar-roll agreements. 

2. Amounts due a FHLBank in the form of securities sold under agreements to repurchase. 

3. Federal Funds purchased. 

Include in the gain or loss on the sale funds received from transactions accounted for as a sale, such as, 

yield maintenance, dollar-reverse-repurchase agreements, and certain dollar-roll transactions. Note that 

the repurchase transaction and subsequent investment of these borrowed funds are independent 

transactions. Therefore, you should not offset any income generated by this subsequent investment by 

the interest expense incurred in the reverse repurchase transaction. Report interest income on SO115, 

Interest Income on Deposits and Investment Securities, and interest expense on SO260, Interest 

Expense: Other Borrowed Money. 

SC736: Subordinated Debentures (Including Mandatory Convertible 

Securities and Limited-Life Preferred Stock) 

Report subordinated debentures and mandatorily convertible securities that you or your consolidated 

subsidiaries issued, net of premiums and discounts. For thrifts that have elected to be taxed under 
MARCH 2010 THRIFT FINANCIAL REPORT INSTRUCTION MANUAL 

SCHEDULE SC 228 

Subchapter S or are organized in mutual form, include the full amount of all subordinated debt securities 

issued to the Treasury Department under the CPP. Include REIT preferred stock issued by a consolidated 

subsidiary to a third party that you report as a liability. Report related issuance costs on SC689, Other 

Assets. 

SC740: MORTGAGE-COLLATERALIZED SECURITIES ISSUED 

Report all mortgage-collateralized securities issued by you and your consolidated subsidiaries adjusted 

for issuance costs, discounts, and premiums. 

SC760: Other Borrowings 

Report all other borrowings not included on SC720 through SC745. 

Include: 

1. Redeemable preferred stock issued by consolidated subsidiaries to third parties. 

2. Mortgages and other encumbrances on your office premises or real estate owned for which you 

are liable. 

3. Obligations of an employee stock ownership plan (ESOP) to a lender other than yourself, when 

such reporting is required under GAAP, including AICPA SOP No. 93-6, Employers’ Accounting 

for Employee Stock Ownership Plans. 

4. The underlying mortgage in a wrap-around loan unless the holder of the underlying mortgage has 

accepted a subordinated position, in which case you deduct the underlying loan against the 

related loan. 

5. Senior liens on foreclosed real estate. 

6. Overdrafts in your transaction accounts in other depository institutions, where there is no right of 

set-off against other accounts in the same financial institution. If the overdraft is in a zero-balance 

account or an account that is not routinely maintained with sufficient balances to cover checks 

drawn in the normal course of business, you should include in deposits the funds received or held 

in connection with checks drawn on the other depository institutions. 

7. Commercial paper that you have issued. 

8. Liabilities for capital leases related to assets that you’ve reported on SC55. 

9. Eurodollar issues. 

10. The liability from a sale of loans with recourse accounted for as a financing. 

11. The related liability for delinquent mortgage loans previously securitized with Ginnie Mae, where 

you have an unconditional repurchase option. The recording of such mortgage loans and the 

related liability is required under GAAP (including FASB Statement No. 140). 

12. Clearing items. 

13. Purchase acquisition debt. 

14. Borrowings from the Federal Reserve Bank. 

Do not include: 

1. Accrued interest due and payable. Report on SC766, Other Accrued Interest Payable. 

2. Redeemable preferred stock you have issued. Report on SC800, Noncontrolling Interest. 

You must charge the interest and dividends on all borrowings and yield adjustments reported on this line 

to expense on SO260, Other Borrowed Money. You must not net the interest expense against the 

interest income on the related asset. 
THRIFT FINANCIAL REPORT INSTRUCTION MANUAL MARCH 2010 

 SCHEDULE SC 229 

OTHER LIABILITIES 

SC75: Total 

The EFS software will compute this line as the sum of SC763 through SC796. 

SC763: Accrued Interest Payable - Deposits 

Report accrued interest that has not been credited to deposit or escrow accounts. 

Do not include: 

Interest withheld from deposits for remittance to taxing authorities. Report on SC712, Escrows. 

SC766: Accrued Interest Payable - Other 

Include: 

Accrued interest and dividends due on borrowings that you have reported on SC720 through SC760. 

SC776: Accrued Taxes 

Include: 

1. Current portion of federal, state, and local income taxes. 

2. Real estate taxes. 

3. Employer’s share of payroll taxes. 

4. Other miscellaneous taxes. 

Do not include: 

1. Taxes withheld from employees’ salaries. Report on SC712, Escrows. 

2. Tax accrual accounts with debit balances. Report as accounts receivable on SC689, Other 

Assets, as Code 03. 

3. Interest withheld from deposits for remittance to taxing authorities. Report on SC712, Escrows. 

SC780: Accounts Payable 

Report the amount accrued for services, supplies, materials, and other expenses. 

Reclassify accounts payable with material debit balances to accounts receivable. Report on SC689, 

Other Assets, as Code 14. 

SC790: Deferred Income Taxes 

Report net deferred income taxes with a credit balance. Report deferred income taxes from the same 

jurisdiction net. Report net debit balances as deferred tax assets on SC689, Other Assets, Code 04. 

SC796: Other Liabilities and Deferred Income 

Report the total of liabilities not reported elsewhere on Schedule SC. You can find a list of the types of 

liabilities to be included in the memo items detailing other liabilities below. 

Memo: Detail of Other Liabilities 

Report the three largest items constituting the amount reported on SC796. You should select codes best 

describing these items from the list below and report them on SC791, 794, and 797; report the 

corresponding amounts on SC792, 795, and 798. You must complete this detail if you report an amount 
MARCH 2010 THRIFT FINANCIAL REPORT INSTRUCTION MANUAL 

SCHEDULE SC 230 

on SC796. You should combine similar accounts, for example, all nonrefundable loan fees received prior 

to loan disbursement should be combined and reported as 04. However, you should not combine unlike

accounts in reporting code 99. You may have more than one code 99 if you cannot find codes describing 

the items you report. 

SC791, 794 and 797: Codes 

01 Dividends payable on stock. 

02 No longer used 

03 No longer used 

04 Nonrefundable loan fees received prior to loan disbursement. 

05 Deferred gains from sale/leaseback where the resulting lease is an operating lease. 

06 Balances in U.S. Treasury tax and loan accounts administered under the note option that 

provide for the conversion of the previous day’s balance to an interest-bearing demand note. 

07 Deferred gains from the sale of real estate recorded under the percentage-of-completion or 

deposit methods pursuant to FASB Statement No. 66, Accounting for Sales of Real Estate. 

08 Negative investments in entities accounted for under the equity method. 

09 Fees received for standby contracts and other option arrangements where the savings 

association is obligated to purchase or sell securities at the option of the other party. 

10 Amounts due brokers for unsettled transactions. 

11 The liability recorded for pensions and other postretirement benefits. 

12 No longer used. 

13 Amounts payable under interest-rate-swap agreements. 

14 Unapplied loan payments received for which the customer’s account will be credited as of the 

date of receipt. 

15 Liability when the benefits of a loan servicing contract are not expected to adequately 

compensate the servicer. 

16 Recourse loan liability. 

 Do not include liabilities for credit losses on off-balance-sheet credit exposures; include these 

under code 21. 

17 Non-interest-bearing payables due to holding companies and affiliates. 

18 Litigation reserves. 

19 Nonrefundable stock subscriptions. Note that refundable stock subscriptions are reported as 

escrows on SC712. 

20 Fair value of all derivative instruments reportable as liabilities under FASB Statement No. 133. 

21 Liabilities for credit losses on off-balance-sheet credit exposures. 

 Include liabilities established for credit losses on commitments, standby letters of credit, and 

guarantees. Do not include liabilities for sale of loans with recourse; include these under code 

16. 

22 Deposit insurance assessments payable. 

99 Other. Use this code only for those items not identified above.

Do not include: 

1. Escrows. Report on SC712, Escrows. 

2. Deferred credits classified as contra-assets, such as loans in process and deferred loan fees. 

Deduct these from the related asset. 

3. Yield adjustments on deposits. Report on SC715, Unamortized Yield Adjustments on Deposits 

and Escrows. 

4. Yield adjustments, commitment fees, and issue costs on FHLBank advances and other 

borrowings. Report as part of the borrowings’ balance. 
THRIFT FINANCIAL REPORT INSTRUCTION MANUAL MARCH 2010 

 SCHEDULE SC 231 

5. Accrued interest on escrow accounts. Report on SC712, Escrows, or SC763, Accrued Interest 

Payable - Deposits. 

6. U.S. Treasury tax and loan accounts administered under the remittance option requiring the 

remittance of the previous day’s balance to a federal reserve bank. Report on SC710, Deposits. 

7. Unapplied loan payments received for which the customer’s account will be credited as of the 

date of transfer rather than the date of receipt from the customer. Report on SC710, Deposits. 

SC792, 795, and 798: Amount 

Report the dollar amounts corresponding to the codes reported on SC791, 794, and 797. 

SC70: TOTAL LIABILITIES 

The EFS software will compute this line as the sum of SC71, SC72, and SC75. 

EQUITY CAPITAL 

PERPETUAL PREFERRED STOCK 

Include: 

1. Preferred stock you issued that is nonredeemable by the purchaser and that qualifies as equity 

capital under GAAP. 

2. Preferred stock convertible into common stock. 

Report preferred stock net of issuance costs, premiums, and discounts. If you issued preferred stock 

above par value, include the amount paid in excess of par with the par value. 

Dividends on perpetual preferred stock reduce retained earnings when declared. Report them on SI620, 

Dividends Declared on Preferred Stock. 

Do not include: 

1. Redeemable preferred stock you issued. Report on SC800, Noncontrolling Interest. 

2. Redeemable preferred stock issued by a consolidated subsidiary. Report on SC760, Other 

Borrowings. 

3. Permanent preferred stock issued by a consolidated subsidiary. Report on SC800, 

Noncontrolling Interest. 

SC812: Cumulative 

Report permanent preferred stock where the stockholders are entitled to receive unpaid dividends before 

the payment of dividends on other classes of stock. Include U.S. Treasury Department Capital Purchase 

Program preferred stock and warrants. 

SC814: Noncumulative 

Report permanent preferred stock whose dividends do not accumulate if unpaid. 
MARCH 2010 THRIFT FINANCIAL REPORT INSTRUCTION MANUAL 

SCHEDULE SC 232 

COMMON STOCK 

SC820: Par Value 

Report the par value of all outstanding common stock – permanent, reserve, or guaranty stock – that you 

have issued. 

If the par value of common stock issued is less than $500, report “1” in this data field to indicate that it is 

not zero, and, if necessary, reduce the amount that you report on SC830 by one. 

You must reduce retained earnings at the time that you declare dividends on common stock. Report the 

reduction of retained earnings on SI630, Dividends Declared on Common Stock. 

Do not include deductions for: 

1. Stock you reacquired – treasury stock. Report as a negative on SC891, Other Components of 

Equity Capital. 

2. Unallocated ESOP shares. Report as a negative on SC891, Other Components of Equity Capital. 

SC830: Paid in Excess of Par 

Include: 

1. Amounts paid in excess of par value from the issuance of common stock for cash or nonmonetary 

assets. Deduct the costs of issuing common stock. 

2. Permanent capital contributions by the stockholders not related to the purchase of stock. 

Do not include: 

Paid-in capital from the issuance of preferred stock. Report on SC812 or SC814, Perpetual Preferred 

Stock. 

ACCUMULATED OTHER COMPREHENSIVE INCOME 

SC86: Total 

The EFS software will compute this line as the sum of Unrealized Gains (Losses) on Available-for-Sale 

Securities (SC860), Gains (Losses) on Cash Flow Hedges (SC865), and Other Accumulated Other 

Comprehensive Income (SC870). 

SC860: Unrealized Gains (Losses) on Certain Securities 

Report unrealized gains (losses), net of taxes, for you and your subordinate organizations on securities 

and on certain nonsecurity financial instruments (CNFIs) classified as available for sale (AFS). 

Gains and losses reported here are not reported in the statement of operations until either the asset is 

sold, an other-than-temporary impairment loss is recognized, or this amount is amortized in accordance 

with the following paragraph. 

Include the unamortized amount of the unrealized gain or loss at the date of transfer of debt securities 

transferred from AFS to held-to-maturity (HTM). Continue to report this gain or loss on this line until it is 

completely amortized over the remaining life of the security as an adjustment of yield in the same manner 

as a discount or premium. 

In addition, report on this line the amount of the other-than-temporary impairment (OTTI) on AFS and 

HTM debt securities that is related to all factors other than credit, where that amount is appropriately 

recognized in other comprehensive income. 
THRIFT FINANCIAL REPORT INSTRUCTION MANUAL MARCH 2010 

 SCHEDULE SC 233 

Do not report unrealized gains (losses) on securities and CNFIs as valuation allowances. 

Report this data field as negative when your unrealized losses exceed unrealized gains. 

Do not include declines in fair value that you judge to be other-than-temporary. Report such losses in 

earnings on SO441, Other-Than-Temporary Impairment Charges on Debt and Equity Securities. 

SC865: Accumulated Gains (Losses) on Cash Flow Hedges 

Report the accumulated fair value gain or loss, net of taxes, on cash flow hedges pursuant to FASB 

Statement No. 133. 

SC870: Other 

Report any accumulated other comprehensive income not included on SC860 or SC865. 

Include: 

1. Any minimum pension liability adjustment recognized in accordance with FASB Statement No. 

87, Employers’ Accounting for Pensions and FAS Statement No. 158, Employers’ Accounting for 

Defined Benefit Pension and Other Postretirement Plans. 

2. Cumulative foreign currency translation adjustments and qualifying foreign currency transaction 

gains and losses, net of applicable income taxes. 

3. Any other items of accumulated other comprehensive income. 

SC880: RETAINED EARNINGS 

Retained earnings are your accumulated net income since inception less distributions to shareholders 

and amounts transferred to other equity capital accounts. 

Include: 

1. Undistributed income – net income from interim periods of operation prior to closing your books; 

2. Retained earnings from prior operating periods. 

3. Restrictions or appropriations of retained earnings as designated by your board of directors. 

4. If you are in receivership, a deduction for the amount by which liabilities exceed identified assets, 

because you may not report goodwill upon conversion to receivership. Refer to EITF Consensus 

No. 85-41. 

SC891: OTHER COMPONENTS OF EQUITY CAPITAL 

Report amounts reported under GAAP as separate components of equity capital. In most cases the 

amounts in this data field will be negative, as these items typically reduce equity capital. 

Include: 

1. Treasury stock. 

2. Unearned employee stock ownership plan (ESOP) shares, when such reporting is required under 

GAAP, including AICPA SOP No. 93-6, Employers’ Accounting for Employee Stock Ownership 

Plans. 

SC80: TOTAL SAVINGS ASSOCIATION EQUITY CAPITAL 

The EFS software will compute this line as the sum of SC812, SC814, SC820, SC830, SC86, SC880, 

plus SC891. 
MARCH 2010 THRIFT FINANCIAL REPORT INSTRUCTION MANUAL 

SCHEDULE SC 234 

SC800: NONCONTROLLING INTERESTS IN CONSOLIDATED 

SUBSIDIARIES 

Include: 

Common and perpetual preferred stock issued by consolidated subsidiaries to third parties 

constituting a noncontrolling interest. 

Report any net income or loss attributable to noncontrolling interest in a consolidated subsidiary on 

SO880, Net Income (Loss) Attributable to Noncontrolling Interests. 

SC84: TOTAL EQUITY CAPITAL 

The EFS software will compute this line as the sum of SC80 plus SC800. 

SC90: TOTAL LIABILITIES AND EQUITY CAPITAL 

The EFS software will compute this line as the sum of SC70 and SC84. This line must equal SC60, Total 

Assets. 
THRIFT FINANCIAL REPORT INSTRUCTION MANUAL MARCH 2010 

 SCHEDULE SO 303 

SO162: Prepayment Fees, Late Fees, and Assumption Fees for 

Commercial Loans 

Report the total prepayment fees, late fees, and assumption fees received for commercial loans. 

SO171: Consumer Loans and Leases 

Report income including any yield adjustments on consumer loans reported on SC35. Include with yield 

adjustments the amortization of credit card fees. Do not include prepayment fees, late fees, and 

assumption fees on consumer loans and leases. 

SO172: Prepayment Fees, Late Fees, and Assumption Fees for 

Consumer Loans 

Report the total prepayment fees, late fees, and assumption fees received for consumer loans. 

DIVIDEND INCOME ON EQUITY INVESTMENTS NOT 

CARRIED AT FAIR VALUE 

SO18: TOTAL 

The EFS software will compute this line as the sum of SO181 and SO185. 

SO181: FEDERAL HOME LOAN BANK STOCK 

Report cash and stock dividends on FHLBank stock reported on SC510. 

SO185: OTHER 

Report dividend and interest income on investments reported on SC540 accounted for using the cost 

method, including interest income on advances (secured and unsecured) that are included in SC540. Do 

not include net income or loss recorded under the equity method; include this on SO488, Other 

Noninterest Income, using Code 06. 

INTEREST EXPENSE 

The balance of financial liabilities carried at fair value where the changes in fair value are reflected in 

current earnings is reported on SI377. For such liabilities, report the interest expense incurred on the 

appropriate lines described in this section. Report the changes in fair value of such liabilities in 

noninterest income on SO485. 

SO21: TOTAL 

The EFS software will automatically compute this line as the sum of SO215 through SO260, less SO271. 
MARCH 2010 THRIFT FINANCIAL REPORT INSTRUCTION MANUAL 

304 SCHEDULE SO 

SO215: DEPOSITS 

Report the sum of the following: 

1. All interest expense on deposits that you reported on SC710, Deposits. 

2. The amortization of yield adjustments to deposits that you reported on SC715, Unamortized Yield 

Adjustments, less the amount for penalties charged to depositors for early withdrawals. 

Do not include: 

Interest on escrow accounts that you reported on SC712, Escrows. Report the interest on escrow 

accounts on SO225. 

SO225: ESCROWS 

Report interest expense on escrows reported on SC712, Escrows. 

SO230: ADVANCES FROM FHLBANK 

Report interest expense and the amortization of any related yield adjustments on FHLBank advances that 

you reported on SC720, Advances from FHLBank. 

Generally FHLBank prepayment penalties should be expensed on SO580, Other Noninterest Expense. 

However, in limited circumstances (outlined in EITF Issue No. 96-19), prepayment penalties may be 

deferred and amortized as a yield adjustment increasing interest expense. 

SO240: SUBORDINATED DEBENTURES (INCLUDING MANDATORY 

CONVERTIBLE SECURITIES) 

Report interest, dividends, and the amortization of yield adjustments on all subordinated debentures, 

mandatory convertible securities, and REIT preferred stock that you or your consolidated subsidiaries 

issued and that you reported on SC736, Subordinated Debentures (Including Mandatory Convertible 

Securities and Limited Life Preferred Stock). 

SO250: MORTGAGE COLLATERALIZED SECURITIES ISSUED 

Report interest expense and amortization of yield adjustments on all mortgage collateralized securities 

that you issued and that you reported on SC740 and SC745, Mortgage Collateralized Securities Issued. 

SO260: OTHER BORROWED MONEY 

Report interest expense and amortization of yield adjustments on borrowings not included above. 

Include interest on: 

1. SC730, Federal Funds Purchased and Securities Sold Under Agreements to Repurchase. 

2. SC760, Other Borrowings. 

Report the gross amount of interest that you pay on securities sold under agreements to repurchase and 

loans sold with recourse accounted for as financings. Do not reduce the amount of interest that you paid 

for such securities or loans by the amount of interest income you received on the securities and loans 

sold under such agreements. 
THRIFT FINANCIAL REPORT INSTRUCTION MANUAL MARCH 2010

 SCHEDULE VA 405 

3. Charge-offs on credit card loans that do not reduce valuation allowances, as described in the 

instructions for VA556. 

Do not include: 

1. Charge-offs due to recognizing unrealized losses on trading assets. 

2. Charge-offs in connection with marking assets to market in a business combination accounted for 

as a purchase. 

VA165, 168 AND 170: ENDING BALANCE 

The EFS software automatically generates these balances as the sum of the General, Specific, and Total 

columns, and brings them forward as the beginning balances for the next reporting period. VA165 must 

equal the sum of the general valuation allowances that you reported in Schedule SC on SC229, SC283, 

SC357, SC441, and SC699. 

CHARGE-OFFS, RECOVERIES, AND SPECIFIC VALUATION 

ALLOWANCE ACTIVITY 

CHARGE-OFFS 

Report the amount of loss that you charged off during the quarter against general valuation allowances. 

You should only include charge-offs for which no specific valuation allowance has previously been 

established. 

The sum of VA46, 56, 60, and 930 must equal VA155. The EFS software automatically generates 

VA155 once you enter charge-offs on VA46, 56, 60, and 930. 

Mortgage Loans: 

Report charge-offs of mortgage loans, accrued interest receivable, and advances for taxes and insurance 

in the appropriate mortgage loan category below. 

Include charge-offs to mark repossessed assets to fair value at the date of foreclosure. 

VA46: Total 

The EFS software automatically generates this amount as the sum of VA420, 430, 440, 446, 456, 466, 

470, 480, and 490. 

Construction: 

VA420: 1-4 Dwelling Units 

Report the amount of loss that you charged off on SC230, Construction Loans on 1-4 Dwelling Units. 

VA430: Multifamily (5 or More) Dwelling Units 

Report the amount of loss that you charged off on SC235, Construction Loans on 5 or More Dwelling 

Units. 
MARCH 2010 THRIFT FINANCIAL REPORT INSTRUCTION MANUAL 

406 SCHEDULE VA 

VA440: Nonresidential Property 

Report the amount of loss that you charged off on SC240, Construction Loans on Nonresidential 

Property. 

Permanent: 

VA446: 1-4 Dwelling Units: Revolving, Open-End Loans 

Report the amount of loss that you charged off on SC251, Permanent: 1-4 Dwelling Units: Revolving, 

Open-End Loans. 

VA456: 1-4 Dwelling Units: Secured By First Liens 

Report the amount of loss that you charged off on SC254, Permanent: 1-4 Dwelling Units: Secured By 

First Liens. 

VA466: 1-4 Dwelling Units: Secured by Junior Liens 

Report the amount of loss that you charged off on SC255, Permanent: 1-4 Dwelling Units: Secured by 

Junior Liens. 

VA470: Multifamily (5 or More) Dwelling Units 

Report the amount of loss that you charged off on SC256, Permanent Mortgages on 5 or More Dwelling 

Units. 

VA480: Nonresidential Property (Except Land) 

Report the amount of loss that you charged off on SC260, Permanent Mortgages on Nonresidential 

Property. 

VA490: Land 

Report the amount of loss that you charged off on SC265, Permanent Mortgages on Land. 

Nonmortgage Loans 

Report charge-offs of nonmortgage loans and accrued interest receivable in the appropriate loan category 

below. 

VA56: Total 

The EFS software automatically generates this line as the sum of VA520, 510, 516, 530, 540 550, 556, 

and 560. 

VA520: Commercial Loans 

Report the amount of loss that you charged off on SC300, Secured Commercial Loans, SC303, 

Unsecured Commercial Loans, and SC306, Commercial Financing Leases. 

Consumer Loans 

VA510: Loans on Deposits 

Report the amount of loss that you charged off on SC310, Consumer Loans on Deposits. 
THRIFT FINANCIAL REPORT INSTRUCTION MANUAL MARCH 2010

 SCHEDULE VA 407 

VA516: Home Improvement Loans 

Report the amount of loss that you charged off on SC316, Consumer Home Improvement Loans. 

VA530: Education Loans 

Report the amount of loss that you charged off on SC320, Consumer Education Loans. 

VA540: Auto Loans 

Report the amount of loss that you charged off on SC323 Consumer Auto Loans. 

VA550: Mobile Home Loans 

Report the amount of loss that you charged off on SC326, Consumer Mobile Home Loans. 

VA556: Credit Cards 

Report the amount of loss that you charged off on SC328, Credit Cards. 

VA560: Other 

Report the amount of loss that you charged off on SC330, Other Closed-End Consumer Loans. 

Repossessed Assets: 

Report all direct charge-offs on repossessed assets. You should mark repossessed assets to fair value 

at the date of foreclosure and charge the markdown against the loan balance. 

VA60: Total 

The EFS software automatically generates this amount as the sum of VA605 through VA630. 

Real Estate: 

VA605: Construction 

Report the amount of loss that you charged off on SC405, Repossessed Real Estate Construction. 

VA613: 1-4 Dwelling Units 

Report the amount of loss that you charged off on SC415, Repossessed 1-4 Dwelling Unit Real Estate. 

VA616: Multifamily (5 or More) Dwelling Units 

Report the amount of loss that you charged off on SC425, Repossessed 5 or More Dwelling Unit Real 

Estate. 

VA625: Nonresidential (Except Land) 

Report the amount of loss that you charged off on SC426, Repossessed Nonresidential Real Estate, 

Except Land. 

VA628: Land 

Report the amount of loss that you charged off on SC428, Repossessed Land. 
MARCH 2010 THRIFT FINANCIAL REPORT INSTRUCTION MANUAL 

408 SCHEDULE VA 

VA630: Other Repossessed Assets 

Report the amount of loss that you charged off on SC430, Other Repossessed Assets. 

VA930: Other Assets 

Report the amount of loss that you charged off on SC689, Other Assets, and on any other assets not 

otherwise reported as charge-offs. 

Do not include: 

1. Write-downs of office buildings, leasehold improvements, furniture, fixtures, equipment, and 

automobiles. Report these write-downs as an adjustment of depreciation on SO440, Net Income 

(Loss) from Office Building Operations, and SO530, Office Occupancy and Equipment Expense. 

2. Write-downs on SC660, Goodwill and Other Intangible Assets. Report these write-downs as an 

adjustment of amortization on SO560, Amortization of Goodwill. 

RECOVERIES 

Report the amount of recoveries during the quarter due to the repayment of assets previously charged off 

in the recovery column. For additional information, see the general instructions to Schedule VA. 

The EFS software automatically generates VA135 once you enter recoveries on VA47, 57, and 931. 

Do not include: 

1. Sale of an asset at a sales price exceeding the carrying value. Report this amount in income on 

SO430 and SO467 through SO477. 

2. Payments received on assets for which a valuation allowance has been established. Adjust the 

ending balance of the valuation allowance appropriately. 

Mortgage Loans: 

Include recoveries of accrued interest receivable and advances for taxes and insurance in the appropriate 

mortgage loan category below. Report recoveries on deficiency judgments in the mortgage loan 

category to which the judgment applies. 

VA47: Total 

The EFS software automatically generates this amount as the sum of VA421, 431, 441, 447, 457, 467, 

471, 481, and 491. 

Construction: 

VA421: 1-4 Dwelling Units 

Report the amount of recoveries on SC230, Construction Loans on: 1-4 Dwelling Units. 

VA431: Multifamily (5 or More) Dwelling Units 

Report the amount of recoveries on SC235, Construction Loans on: 5 or More Dwelling Units. 

VA441: Nonresidential Property 

Report the amount of recoveries on SC240, Construction Loans on: Nonresidential Property. 
THRIFT FINANCIAL REPORT INSTRUCTION MANUAL MARCH 2010

 SCHEDULE VA 409 

Permanent: 

VA447: 1-4 Dwelling Units: Revolving, Open-End Loans 

Report the amount of recoveries on SC251, Permanent: 1-4 Dwelling Units: Revolving, Open-End Loans. 

VA457: 1-4 Dwelling Units: Secured By First Liens 

Report the amount of recoveries on SC254, Permanent: 1-4 Dwelling Units: Secured By First Liens. 

VA467: 1-4 Dwelling Units: Secured by Junior Liens 

Report the amount of recoveries on SC255, Permanent: 1-4 Dwelling Units: Secured by Junior Liens. 

VA471: Multifamily (5 or More) Dwelling Units 

Report the amount of recoveries on SC256, Permanent Mortgages on: 5 or More Dwelling Units. 

VA481: Nonresidential Property (Except Land) 

Report the amount of recoveries on SC260, Permanent Mortgages on: Nonresidential Property (Except 

Land). 

VA491: Land 

Report the amount of recoveries on SC265, Permanent Mortgages on: Land. 

Nonmortgage Loans 

Report recoveries of nonmortgage loans and accrued interest receivable in the appropriate loan category 

below. 

VA57: Total 

The EFS software automatically generates this amount as the sum of VA521, VA511, VA517, 531, 541, 

551, 557, and 561. 

VA521: Commercial Loans 

Report the amount of recoveries on Commercial Loans on SC300, Commercial Loans: Secured, SC303, 

Commercial Loans: Unsecured, and SC306, Commercial Loans: Financing Leases. 

Consumer Loans 

VA511: Loans on Deposits 

Report the amount of recoveries on SC310, Closed-End Consumer Loans: Loans on Deposits. 

VA517: Home Improvement Loans 

Report the amount of recoveries on SC316, Closed-End Consumer Loans: Home Improvement Loans. 

VA531: Education Loans 

Report the amount of recoveries on SC320, Closed-End Consumer Loans: Education Loans. 
MARCH 2010 THRIFT FINANCIAL REPORT INSTRUCTION MANUAL 

410 SCHEDULE VA 

VA541: Auto Loans 

Report the amount of recoveries on SC323, Closed-End Consumer Loans: Auto Loans. 

VA551: Mobile Home Loans 

Report the amount of recoveries on SC326, Closed-End Consumer Loans: Mobile Home Loans. 

VA557: Credit Cards 

Report the amount of recoveries on SC328, Credit Cards. 

VA561: Other 

Report the amount of recoveries on SC330, Consumer Loans: Other, Including Lease Receivables. 

VA931: Other Assets 

Report the amount of recoveries on all other financial assets that you did not include above. Include 

recoveries on miscellaneous receivables that you reported on SC689, Other Assets. 

Do not include: 

1. Gains on the sale of REO. Report these gains on SO461, Operations and Sale of Repossessed 

Assets. 

2. Recoveries on deficiency judgments or other recoveries of loans foreclosed upon. Report these 

recoveries as a recovery of the loan in the appropriate loan category above. 

SPECIFIC VALUATION ALLOWANCE PROVISIONS & TRANSFERS 

FROM GENERAL ALLOWANCES 

Report the amount of provision for loss established for specific valuation allowances and the transfers 

between general valuation allowances during the quarter. This applies to any specific valuation 

allowance activity with the exception of charge-offs and acquisitions. 

The sum of VA48, 58, 62, 72, 822, and 932 must equal the sum of VA118 and 128. 

Mortgage Loans: 

Report the provision for loss established for specific valuation allowances and the transfers between 

general valuation allowances of mortgage loans in the appropriate mortgage loan category below. You 

should report specific valuation allowance activity of accrued interest receivable and advances for taxes 

and insurance in the appropriate mortgage loan category of the related loan. 

VA48: Total 

The EFS software automatically generates this amount as the sum of VA422, 432, 442, 452, 462, 472, 

482, and 492. 

Construction: 

VA422: 1-4 Dwelling Units 

Report the amount of provision for loss established for specific valuation allowances and the transfers 

between general valuation allowances on SC230, Construction Loans on: 1-4 Dwelling Units. 
THRIFT FINANCIAL REPORT INSTRUCTION MANUAL MARCH 2010

 SCHEDULE VA 411 

VA432: Multifamily (5 or More) Dwelling Units 

Report the amount of provision for loss established for specific valuation allowances and the transfers 

between general valuation allowances on SC235, Construction Loans on: 5 or More Dwelling Units. 

VA442: Nonresidential Property 

Report the amount of provision for loss established for specific valuation allowances and the transfers 

between general valuation allowances on SC240, Construction Loans on: Nonresidential Property. 

Permanent: 

VA448: 1-4 Dwelling Units: Revolving, Open-End Loans 

Report the amount of provision for loss established for specific valuation allowances and the transfers 

between general valuation allowances on SC251, Permanent: 1-4 Dwelling Units: Revolving, Open-End 

Loans. 

VA458: 1-4 Dwelling Units: Secured By First Liens 

Report the amount of provision for loss established for specific valuation allowances and the transfers 

between general valuation allowances on SC254, Permanent: 1-4 Dwelling Units: Secured By First 

Liens. 

VA468: 1-4 Dwelling Units: Secured by Junior Liens 

Report the amount of provision for loss established for specific valuation allowances and the transfers 

between general valuation allowances on SC255, Permanent: 1-4 Dwelling Units: Secured by Junior 

Liens. 

VA472: Multifamily (5 or More) Dwelling Units 

Report the amount of provision for loss established for specific valuation allowances and the transfers 

between general valuation allowances on SC256, Permanent Mortgages on: 5 or More Dwelling Units. 

VA482: Nonresidential Property (Except Land) 

Report the amount of provision for loss established for specific valuation allowances and the transfers 

between general valuation allowances on SC260, Permanent Mortgages on: Nonresidential Property. 

VA492: Land 

Report the amount of provision for loss established for specific valuation allowances and the transfers 

between general valuation allowances on SC265, Permanent Mortgages on: Land. 

Nonmortgage Loans 

Report the provision for loss established for specific valuation allowances and the transfers between 

general valuation allowances of mortgage loans in the appropriate nonmortgage loan category below. 

You should report specific valuation allowance activity of accrued interest receivable in the related loan 

category. 

VA58: Total 

The EFS software automatically generates this amount as the sum of VA522, 512, 518, 532, 542, 552, 

558, and 562. 
MARCH 2010 THRIFT FINANCIAL REPORT INSTRUCTION MANUAL 

412 SCHEDULE VA 

VA522: Commercial Loans 

Report the amount of provision for loss established for specific valuation allowances and the transfers 

between general valuation allowances on SC300, Commercial Loans: Secured, SC303, Commercial 

Loans: Unsecured, and SC306, Commercial Loans: Financing Leases. 

Consumer Loans 

VA512: Loans on Deposits 

Report the amount of provision for loss established for specific valuation allowances and the transfers 

between general valuation allowances on SC310, Closed-End Consumer Loans: Loans on Deposits. 

VA518: Home Improvement Loans 

Report the amount of provision for loss established for specific valuation allowances and the transfers 

between general valuation allowances on SC316, Closed-End Consumer Loans: Home Improvement 

Loans. 

VA532: Education Loans 

Report the amount of provision for loss established for specific valuation allowances and the transfers 

between general valuation allowances on SC320, Closed-End Consumer Loans: Education Loans. 

VA542: Auto Loans 

Report the amount of provision for loss established for specific valuation allowances and the transfers 

between general valuation allowances on SC323, Closed-End Consumer Loans: Auto Loans. 

VA552: Mobile Home Loans 

Report the amount of provision for loss established for specific valuation allowances and the transfers 

between general valuation allowances on SC326, Closed-End Consumer Loans: Mobile Home Loans. 

VA556: Credit Cards 

Report the amount of provision for loss established for specific valuation allowances and the transfers 

between general valuation allowances on SC328, Credit Cards. 

VA562: Other 

Report the amount of provision for loss established for specific valuation allowances and the transfers 

between general valuation allowances on SC330, Consumer Loans: Other, Including Lease Receivables. 

Repossessed Assets: 

Report the provision for loss established for specific valuation allowances and the transfers between 

general valuation allowances of repossessed assets after the date of foreclosure. Do not include 

adjustments to mark repossessed assets to fair value at the date of foreclosure; these adjustments 

should be charged off against the loan balance and reported on VA420 through VA560. 

VA62: Total 

The EFS software automatically generates this amount as the sum of VA606, 614, 617, 626, 629, and 

632. 
THRIFT FINANCIAL REPORT INSTRUCTION MANUAL MARCH 2010

 SCHEDULE VA 413 

Real Estate: 

VA606: Construction 

Report the amount of provision for loss established for specific valuation allowances and the transfers 

between general valuation allowances on SC405, Repossessed Assets: Real Estate: Construction. 

VA614: 1-4 Dwelling Units 

Report the amount of provision for loss established for specific valuation allowances and the transfers 

between general valuation allowances on SC415, Repossessed Assets: Real Estate: 1-4 Dwelling Units. 

VA617: Multifamily (5 or More) Dwelling Units 

Report the amount of provision for loss established for specific valuation allowances and the transfers 

between general valuation allowances on SC425, Repossessed Assets: Real Estate: 5 or More Dwelling 

Units. 

VA626: Nonresidential (Except Land) 

Report the amount of provision for loss established for specific valuation allowances and the transfers 

between general valuation allowances on SC426, Repossessed Assets: Real Estate: Nonresidential 

(Except Land). 

VA629: Land 

Report the amount of provision for loss established for specific valuation allowances and the transfers 

between general valuation allowances on SC428, Repossessed Assets: Real Estate: Land. 

VA632: Other Repossessed Assets 

Report the amount of provision for loss established for specific valuation allowances and the transfers 

between general valuation allowances on SC430, Other Repossessed Assets. 

VA72: Real Estate Held for Investment 

Report the amount of provision for loss established for specific valuation allowances and the transfers 

between general valuation allowances on SC45, Real Estate Held for Investment. 

VA822: Equity Investments Not Carried at Fair Value 

Report the amount of provision for loss established for specific valuation allowances and the transfers 

between general valuation allowances on SC51, Equity Investments Not Subject to FASB Statement No. 

115. 

VA932: Other Assets 

Report the amount of provision for loss established for specific valuation allowances and the transfers 

between general valuation allowances on SC689, Other Assets. 

ADJUSTED NET CHARGE-OFFS 

The EFS software automatically generates this column. 
MARCH 2010 THRIFT FINANCIAL REPORT INSTRUCTION MANUAL 

414 SCHEDULE VA 

This column totals: 

• Charge-offs 

• Less Recoveries 

• Plus specific valuation allowance provisions and transfers from general allowances 

Therefore, this total represents adjusted net charge-offs. 

OTHER ITEMS 

TROUBLED DEBT RESTRUCTURED: 

A troubled debt restructuring (TDR) occurs when you, as a creditor, for economic or legal reasons 

related to the debtor’s financial difficulties, grant a concession to the debtor that you would not otherwise 

consider. That concession either stems from an agreement between you and the debtor or is imposed by 

law or a court. Whatever the form of concession you grant to the debtor, your objective is to make the 

best of a difficult situation. Additionally, you expect to obtain more cash or other value from the debtor by 

granting the concession than by not granting it. 

You may accept any of the following when you restructure a troubled debt: 

1. A note, secured or unsecured, from a third party as payment of your receivable from the 

borrower. 

2. The underlying collateral as payment of the loan, either through foreclosure, other title transfer, or 

in-substance foreclosure. 

3. Other assets in payment of a loan. 

4. An equity interest in either the borrower or its assets in lieu of its receivable. 

5. A modification of the debt terms, including, but not limited to the following: 

a. Reduction in stated interest rate. 

b. Extension of maturity. 

c. Reduction in the face amount of the debt. 

d. Reduction in the accrued interest. 

Include: 

1. Restructured real estate loans that are equity investments under GAAP and that you reported on 

SC45, Real Estate Held for Investment. 

2. Restructured loans that you reported on SC230 through SC265 (Mortgage Loans) and SC300 

through SC330 (Nonmortgage Loans). 

3. Foreclosed assets that you reported on SC405 through SC430 (Repossessed Assets). 

4. Troubled debt restructurings even if you recorded no losses this quarter, but had previous 

charge-offs. 

VA940: Amount this Quarter 

Report the amount of new TDR this quarter. Report the recorded investment less specific valuation 

allowances in the restructured asset after restructuring. The recorded investment is the outstanding 

principal balance, adjusted for charge-offs and unamortized yield adjustments. The restructured asset 

would comprise, for instance, a modified loan or foreclosed asset (if loss was incurred). Report all new 

TDR even if you subsequently sold or otherwise disposed of the asset during the quarter. 
THRIFT FINANCIAL REPORT INSTRUCTION MANUAL MARCH 2010

 SCHEDULE VA 415 

VA942: Included in Schedule SC in Compliance with Modified Terms 

Report the recorded investment of loans that have been modified in troubled debt restructurings, reduced 

by specific valuation allowances, that remain on the books at the end of the quarter that are not past due 

or in nonaccrual status, and, therefore, that you do not report in Schedule PD. Report such TDRs 

regardless of the quarter in which the restructuring took place. 

In general, you should continue to report loans as TDRs until they are paid off. However, you only need 

to report a TDR that yields a market rate at issuance during the first year of the restructuring if the 

borrower complies with the terms of the restructured contract. 

Do not include repossessed assets acquired in troubled debt restructurings. 

MORTGAGE LOANS FORECLOSED DURING THE QUARTER 

Report the recorded investment less specific valuation allowances of mortgage loans foreclosed during 

the quarter. 

Include the types of mortgages that you reported on SC230 through SC265 and real estate loans that are 

considered equity investments under GAAP that you reported on SC45, that you either foreclosed on and 

acquired a voluntary deed in lieu of foreclosure or on which you performed an in-substance foreclosure 

during the quarter. 

Note: Even though foreclosed real estate loans that are considered equity investments under GAAP are 

reported here as foreclosures, do not transfer them on Schedule SC to Repossessed Assets, SC405 

through SC430. These foreclosures should remain in Real Estate Held For Investment, SC45. 

Report all foreclosures during the quarter, even if you have sold or otherwise disposed of the property 

since foreclosure. 

Include: 

1. Cancellations of real estate contracts or similar actions where you reacquire any property you 

previously owned that you sold on contract or on installment basis. 

2. FHA/VA mortgage loans, other federally insured or guaranteed mortgage loans, or privately 

insured mortgage loans that have been foreclosed, whether or not title has been subsequently 

transferred to the insurer. 

3. The portion of participations that you held at the time of foreclosure whether or not you were the 

lead lender or initiated foreclosure proceedings. 

4. Loans and participations that you sold with recourse and reacquired prior to foreclosure. If you 

reacquired a loan and obtained a foreclosure judgment, in fact or in substance, in the same 

quarter, report it as a purchase on CF280 through CF300, Loans and Participations Purchased, 

and as a foreclosure on VA95. 

Do not include: 

1. Loans to which title reverted to the seller prior to foreclosure. 

2. Loans serviced for others unless you reacquired the loan prior to foreclosure. 

VA95: Total 

The EFS software will compute this line as sum of VA951 through VA955. 

VA951: Construction 

Report foreclosures during the quarter on loans that you previously reported on SC230 through SC240, 

Mortgage Construction Loans, and SC450 through SC470, Real Estate Held for Investment. 
MARCH 2010 THRIFT FINANCIAL REPORT INSTRUCTION MANUAL 

416 SCHEDULE VA 

Permanent Loans Secured By: 

VA952: 1-4 Dwelling Units 

Report foreclosures during the quarter on permanent mortgages secured by one-to-four dwelling unit 

property that you previously reported on SC251 through SC255, Permanent Mortgages on 1-4 Dwelling 

Units. 

VA953: Multifamily (5 or More Dwelling Units) 

Report foreclosures during the quarter on permanent mortgages secured by five or more dwelling unit 

property that you previously reported on SC256, Permanent Mortgages on Multifamily (5 or More) 

Dwelling Units. 

VA954: Nonresidential (Except Land) 

Report foreclosures during the quarter on permanent mortgages secured by nonresidential property that 

you previously reported on SC260, Permanent Mortgages on: Nonresidential Property (Except Land). 

VA955: Land 

Report foreclosures during the quarter on permanent mortgages secured by land that you previously 

reported on SC265, Permanent Mortgages on Land. 

CLASSIFICATION OF ASSETS 

Report classified assets and assets designated special mention, net of related specific valuation 

allowances, accumulated charge-offs, and recorded liabilities. Include off-balance-sheet items, such as 

loan commitments, loans sold with recourse, and lines and letters of credit that you are required to 

classify. 

End of Quarter Balances: 

VA960: Special Mention 

Report all assets, portions of assets, and off-balance-sheet items as of the end of the quarter that are not 

classified but are designated as special mention pursuant to the Examination Handbook Section 260 

and 12 CFR § 560.160. 

VA965: Substandard 

Report all assets, portions of assets, and off-balance-sheet items as of the end of the quarter classified as 

substandard pursuant to the Examination Handbook Section 260 and 12 CFR § 560.160. 

Assets classified Substandard may be characterized by an asset that is a deteriorating loan or an 

investment that is nonperforming or nonearning. This includes REO, and nonperforming loans and 

investments, including residual tranches of securities that are on nonaccrual status. 

VA970: Doubtful 

Report all assets, portions of assets, and off-balance-sheet items classified doubtful as of the end of the 

quarter pursuant to the Examination Handbook Section 260 and 12 CFR § 560.160. 
THRIFT FINANCIAL REPORT INSTRUCTION MANUAL MARCH 2010

 SCHEDULE VA 417 

VA975: Loss 

Report all assets, portions of assets, and off-balance-sheet items classified loss as of the end of the 

quarter pursuant to Examination Handbook Section 260 and 12 CFR. § 560.160. 

You should deduct any related specific valuation allowances, accumulated charge-offs, and recorded 

liabilities prior to reporting the amount of assets classified loss. Accordingly, you should generally report 

zero in this data field. 

OTHER 

VA979: Credit Card Charge-Offs Related to Accrued Interest 

Report the amount of loss that you charged off on credit cards (SC328) due to accrued interest. 

PURCHASED IMPAIRED LOANS HELD FOR INVESTMENT 

ACCOUNTED FOR IN ACCORDANCE WITH AICPA SOP 03-3 

(EXCLUDE LOANS HELD FOR SALE) 

Report purchased impaired loans as defined by SOP 03-3 that your savings association has purchased, 

including those acquired in a purchase business combination, when there is evidence of deterioration of 

credit quality since the origination of the loan and it is possible, at the purchase date, that the savings 

association will be unable to collect all contractually required payments receivable. SOP 03-3 does not 

prohibit placing loans on nonaccrual status and any nonaccrual purchased impaired loans should be 

reported accordingly in Schedule PD. For those purchased impaired loans that are not on nonaccrual 

status, you should determine the loans’ delinquency status in accordance with the contractual repayment 

terms of the loans without regard to the purchase price of (initial investment in) these loans or the amount 

and timing of the cash flows expected at acquisition. 

VA980: Outstanding Balance (Contractual) 

Report the outstanding balance of purchased impaired loans. The outstanding balance is the 

undiscounted sum of all amounts, including amounts deemed principal, interest, fees, penalties, and other 

under the loan, owed to the savings association at the report date, whether or not currently due and 

whether or not any such amounts have been charged off by the savings association. However, the 

outstanding balance does not include amounts that would be accrued under the contract as interest, fees, 

penalties, and other after the report date. 

VA981: Recorded Investment (Carrying Amount Before Deducting Any 

Loan Loss Allowances) 

Report the recorded investment (carrying amount before deducting any loan loss allowances) as of the 

report date of the purchased impaired loans held for investment. Loans held for investment are those 

loans that the savings association has the intent and ability to hold for the foreseeable future or until 

maturity or payoff. Thus, the outstanding balance and recorded investment of any purchased impaired 

loans that are held for sale would not be reported in these memorandum items. 
MARCH 2010 THRIFT FINANCIAL REPORT INSTRUCTION MANUAL 

418 SCHEDULE VA 

VA985: Allowance Amount Included In Allowance for Loan and Lease 

Losses (SC283, SC357) 

Report the amount of post-acquisition loan loss allowances for purchased impaired loans held for 

investment that is included in the total amount of the allowance for loan and lease losses as of the report 

date. 
THRIFT FINANCIAL REPORT INSTRUCTION MANUAL MARCH 2010 

 SCHEDULE CC 703 

CC330: TO SELL LOANS 

Report outstanding commitments to sell whole mortgage and nonmortgage loans and participating 

interests. 

TO PURCHASE OR SELL MORTGAGE-BACKED SECURITIES AND 

INVESTMENT SECURITIES 

Report all commitments to purchase mortgage-backed securities and investment securities whether or not 

they are accounted for under SFAS Statement No. 133 (e.g., when-issued, regular-way trades, or normal 

purchases and sales) on the appropriate line: CC335, CC355, CC365, or CC375. Report commitments 

to purchase and sell when-issued securities that are accounted for as derivatives under SFAS Statement 

No. 133 on a gross basis (except you may net purchases and sales of the identical security with the same 

party). For example, report a GSE To-Be-Announced (TBA) mortgage-backed security where there is 

expectation of physical delivery upon issuance of the security (regular-way trade) on CC335. Similarly, 

report a GSE TBA where there is no expectation of delivery, and therefore, accounted for under SFAS 

Statement No. 133 as a forward contract, also on CC335. 

CC335: TO PURCHASE MORTGAGE-BACKED SECURITIES 

Report outstanding commitments to purchase mortgage-backed securities of the types included on 

SC210 through SC222. 

CC355: TO SELL MORTGAGE-BACKED SECURITIES 

Report outstanding commitments to sell mortgage-backed securities of the types included on SC210 

through SC222. 

CC365: TO PURCHASE INVESTMENT SECURITIES 

Report outstanding commitments to purchase investment securities of the types reported on SC130 

through SC185. 

CC375: TO SELL INVESTMENT SECURITIES 

Report outstanding commitments to sell investment securities of the types reported on SC130 through 

SC185. 

LINES AND LETTERS OF CREDIT: 

UNUSED LINES OF CREDIT: 

Report all unused lines of credit that you issue in connection with credit cards or open-end loans. 

Unused lines of credit are defined as the difference between the amount authorized by contract and the 

actual amount outstanding at quarter-end. 

Do not include loans-in-process on constructions loans; report construction LIP on CC105. 
MARCH 2010 THRIFT FINANCIAL REPORT INSTRUCTION MANUAL 

704 SCHEDULE CC 

CC412: Revolving Open-End Loans On 1-4 Dwelling Units 

Report unused lines of credit on mortgage loans on 1-4 dwelling units for revolving, open-end loans 

(home equity lines of credit) reported on SC251. 

CC420: Commercial Lines 

Report unused lines of credit on nonmortgage commercial loans reported on SC300, SC303, and SC306. 

Open-End Lines: 

CC423: Credit Cards-Consumer

Report unused lines of credit on consumer credit cards reported on SC328. 

CC424: Credit Cards-Other 

Report unused lines of credit on business credit cards reported on SC304. 

CC425: Other 

Report unused lines of credit on consumer loans reported on SC330, including credit extended to 

individuals under prearranged overdraft plans. 

LETTERS OF CREDIT 

Report the undrawn portion of outstanding letters of credit at the end of the quarter. Do not report any 

other type of commitment. Report most other types of commitments on CC280 through CC375. 

There are two classifications of letters of credit: 

1. A commercial letter of credit is one where the issuer expects to pay drafts or other demands for 

payment. 

2. A standby letter of credit is one where the issuer stands ready to pay in the unexpected event 

that the customer defaults or fails to perform on the underlying contract with the third party. 

Do not include unused lines of credit. 

CC430: Commercial 

Report the undrawn portion of commercial letters of credit. 

CC435: Standby, Not Included on CC465 or CC468 

Report the undrawn portion of all standby letters of credit not included on CC465 or CC468. Include both 

collateralized and uncollateralized standby letters of credit. 

RECOURSE OBLIGATIONS AND DIRECT CREDIT 

SUBSTITUTES 

If you have recourse obligations, residual interests, credit-enhancing interest-only strips, subordinated 

securities, or direct credit substitutes, you should use the lines below to report these interests and the 

amount of assets that they enhance. 
THRIFT FINANCIAL REPORT INSTRUCTION MANUAL MARCH 2010 

 SCHEDULE CC 705 

You may find it helpful to review the definitions in 12 CFR 567.1. While that section does not include a 

specific definition for subordinated securities, in context you should consider subordinated securities as a 

type of direct credit substitute. 

You also use these lines to report exposures arising through a nonsecurity financial instrument under 

FASB Statement No. 140. 

CC455: TOTAL PRINCIPAL AMOUNT OF ALL ASSETS COVERED BY 

RECOURSE OBLIGATIONS OR DIRECT CREDIT 

SUBSTITUTES 

Report the outstanding principal balance of assets you enhance, fully or partially, by recourse obligations, 

credit-enhancing interest-only strips, residual interests, subordinated securities, or direct credit 

substitutes. 

Include: 

1. The full amount of assets enhanced by your recourse obligations, requiring you to absorb credit 

losses on assets held by a third party. 

Example: If you sell $1000 in loans, and agree to absorb the first 10% of losses, you report 

$1000 on this line, and $100 on line CC468. 

2. The full amount of assets enhanced by your residual interests. 

Example: If you create and securitize a $1000 pool of loans and you sell $900 and retain a “first 

loss” residual interest of $100, you report $1,000 on this line and $100 on line CC468. 

3. The full amount of assets enhanced by your subordinated securities: 

Example: If you buy a subordinated security in a senior/subordinated structure, the total structure 

is $1,000, and your subordinated security is $200, you report $1,000 on this line and $200 on line 

CC465. 

4. The full amount of assets enhanced by your letters of credit, or other direct credit substitutes, 

both collateralized and uncollateralized, to cover credit obligations of another party. 

Example: If you provide a simple line of credit of $100 to another party, you report $100 on this 

line, and $100 on line CC465. 

Example: If you provide a line of credit of $100 to another party that is available to enhance the 

other party’s “first loss” or otherwise subordinate obligation on a $1,000 loan pool, you report 

$1000 on this line and $100 on line CC465. 

5. Assets covered by recourse obligations even if the obligation is limited to 120 days or less. 

Do not Include: 

Positions subordinate to your own. 

Example: If you have retained a $100 mezzanine “second loss” security in a $1000 pool of assets 

that you have securitized or purchased and you have sold the $100 first loss security (subordinate to 

your security) and the $800 security (senior to your security), you report $900 on this line and $100 

on line CC468. 

CC465: AMOUNT OF DIRECT CREDIT SUBSTITUTES ON ASSETS IN 

CC455 

Include the amount of direct credit substitutes, including purchased credit-enhancing interest-only strips, 

purchased subordinated securities, and other similar exposures that you have purchased from another 

party. 
MARCH 2010 THRIFT FINANCIAL REPORT INSTRUCTION MANUAL 

706 SCHEDULE CC 

Report the face amount of the exposure, residual, or security that you have purchased from another 

party, or the face amount of a letter of credit that you supply to another party. Refer to the examples in 

item 4, CC455 above. 

CC468: AMOUNT OF RECOURSE OBLIGATIONS ON ASSETS IN 

CC455 

Include the amount of recourse obligations, as well as residuals, credit-enhancing interest-only strips, and 

subordinated securities which arise from your own securitization activities. 

Report the face amount of the exposure, residual, or security that arises from your own securitization 

activities. Include letters of credit issued on behalf of affiliates or on behalf of any securitization trust that 

you have created. Refer to the examples under CC455 above. 

AMOUNT OF RECOURSE OBLIGATIONS ON LOANS IN CC468 

WHERE RECOURSE IS LIMITED TO: 

CC469: 120 DAYS OR LESS 

Report the face amount of the exposure on loans included in CC468 where the recourse obligations 

expire within 120 days or less. 

CC471: GREATER THAN 120 DAYS 

Report the face amount of the exposure on loans included in CC468 where the recourse obligations 

expire beyond 120 days. 

CC480: OTHER CONTINGENT LIABILITIES 

Report all contingent liabilities that you do not report elsewhere in this schedule or in Schedule SC. 

CC490: CONTINGENT ASSETS 

Report all contingent assets not reported elsewhere in this schedule or Schedule SC. 
THRIFT FINANCIAL REPORT INSTRUCTION MANUAL MARCH 2010 

 SCHEDULE DI 901 

SCHEDULE DI — CONSOLIDATED DEPOSIT 

INFORMATION 

Throughout these instructions, you and your refers to the savings association and its consolidated 

subsidiaries; we and our refers to the Office of Thrift Supervision. 

DEPOSIT DATA: 

TOTAL BROKER-ORIGINATED DEPOSITS: 

DI100: Fully Insured: With Balances Less than $100,000 

Report brokered deposits included on SC710, Deposits, and SC712, Escrows, and received from brokers, 

dealers, or agents, for the account of others where the individual account balances are less than 

$100,000. Include reciprocal brokered deposits reported in DI230 below. 

DI102: Fully Insured: With Balances of $100,000 through $250,000 

Report brokered deposits included on SC710, Deposits, and SC712, Escrows, and received from brokers, 

dealers, or agents, for the account of others where the individual account balances are $100,000 through 

$250,000. Include reciprocal brokered deposits reported in DI230 below. 

DI110: Other 

Report brokered deposits included on SC710, Deposits, and SC712, Escrows, received from brokers, 

dealers, or agents, for the account of others where the individual account exceeds the account insurance 

limit. Report the full amount of the deposit, both insured and uninsured portions. Include reciprocal 

brokered deposits reported in DI230 below. 

DI114: INTEREST EXPENSE FOR FULLY INSURED BROKERED 

DEPOSITS 

Report interest expense for fully insured brokered deposits. 
MARCH 2010 THRIFT FINANCIAL REPORT INSTRUCTION MANUAL 

902 SCHEDULE DI 

DI116: INTEREST EXPENSE FOR OTHER BROKERED DEPOSITS 

Report interest expense for other brokered deposits. Based on the FDIC definition of deposits in Section 

3(l), each institution must complete lines DI120 through DI185, DI210, DI510, DI520, and DI530 on an 

unconsolidated single FDIC certificate number basis. Each separately chartered depository institution that 

is insured by the FDIC has a unique FDIC certificate number. When an insured institution owns another 

depository institution as a subsidiary, each institution should report only its own deposit liabilities in this 

section (i.e., the parent institution should not combine the subsidiary institution’s deposit liabilities with its 

own in this section). Each of the above referenced lines should also include accrued interest that is 

reported on SC763 and exclude unposted debits and unposted credits.

The sum of DI120, DI130, DI170, and DI175 must equal the institution’s assessable deposits, i.e. line 

DI510, less DI520. 

DEPOSITS (EXCLUDING RETIREMENT ACCOUNTS) WITH BALANCES: 

DI120: $250,000 or Less 

Report deposits (excluding retirement accounts) included on SC710, Deposits, and SC712, Escrows, and 

SC763, Accrued Interest Payable-Deposits, with current balances of $250,000 or less. Include brokeroriginated deposits (excluding retirement accounts) where the current balances of the investors’ 

participating shares are $250,000 or less. 

DI130: Greater than $250,000 

Report deposits (excluding retirement accounts) included on SC710, Deposits, and SC712, Escrows, and 

SC763, Accrued Interest Payable-Deposits, with current balances greater than $250,000. Include brokeroriginated deposits (excluding retirement accounts) where the current balances of the investors’ 

participating shares exceed $250,000. 

NUMBER OF DEPOSIT ACCOUNTS (EXCLUDING RETIREMENT 

ACCOUNTS) WITH BALANCES: 

DI150: $250,000 or Less 

Report the actual number of accounts (excluding retirement accounts) that have outstanding balances 

including accrued interest of $250,000 or less. Do not report the outstanding balances. Report each 

investor participation in a broker-originated deposit (excluding retirement accounts) as a separate 

account. Report the actual number; do not round to thousands. 

The sum of DI150, DI160, DI180, and DI185 must equal the total number of deposit accounts that you 

hold and that you report on SC710, Deposits, and SC712, Escrows. 

DI160: Greater than $250,000 

Report the actual number of accounts (excluding retirement accounts) that have outstanding balances 

including accrued interest greater than $250,000. Do not report the outstanding balances. Report each 

investor participation in a broker-originated deposit as a separate account. Report the actual number; do 

not round to thousands. 

The sum of DI150, DI160, DI180, and DI185 must equal the total number of deposit accounts that you 

hold and that you report on SC710, Deposits, and SC712, Escrows.
THRIFT FINANCIAL REPORT INSTRUCTION MANUAL MARCH 2010 

 SCHEDULE DI 903 

RETIREMENT DEPOSITS WITH BALANCES: 

DI170: $250,000 or Less 

Report retirement deposits included on SC710, Deposits, and SC712, Escrows, and SC763, Accrued 

Interest Payable-Deposits, with current balances of $250,000 or less. Include broker-originated deposits 

where the current balances of the investors’ participating shares are $250,000 or less. 

DI175: Greater than $250,000 

Report retirement deposits included on SC710, Deposits, and SC712, Escrows, and SC763, Accrued 

Interest Payable-Deposits, with current balances greater than $250,000. Include broker-originated 

deposits where the current balances of the investors’ participating shares exceed $250,000. 

NUMBER OF RETIREMENT DEPOSIT ACCOUNTS WITH BALANCES: 

DI180: $250,000 or Less 

Report the actual number of retirement accounts that have outstanding balances including accrued 

interest of $250,000 or less. Do not report the outstanding balances. Report each investor participation 

in a broker-originated retirement deposit as a separate account. Report the actual number; do not round 

to thousands. 

The sum of DI150, DI160, DI180, and DI185 must equal the total number of deposit accounts that you 

hold and that you report on SC710, Deposits, and SC712, Escrows. 

DI185: Greater than $250,000 

Report the actual number of retirement accounts that have outstanding balances including accrued 

interest greater than $250,000. Do not report the outstanding balances. Report each investor 

participation in a broker-originated retirement deposit as a separate account. Report the actual number; 

do not round to thousands. 

The sum of DI150, DI160, DI180, and DI185 must equal the total number of deposit accounts that you 

hold and that you report on SC710, Deposits, and SC712, Escrows. 

DI200: IRA/KEOGH ACCOUNTS 

Report IRA and Keogh accounts included in SC710, Deposits, and SC712, Escrows. 

Include other retirement accounts such as SEP accounts. 

Do not include: 

1. 401(k) accounts. 

2. Accounts that, under applicable tax laws, are predominantly for uses other than retirement. 

DI210: UNINSURED DEPOSITS 

Institutions with less than $1 billion in total assets are not required to complete this item. Institutions with 

$1 billion or more in total assets are required to report these data on a unconsolidated single FDIC 

certificate number basis. To determine whether to complete this item, use your institution's total assets 

from line SC60 as of the June 30 TFR prior to or current with the current reporting cycle. Once an 
MARCH 2010 THRIFT FINANCIAL REPORT INSTRUCTION MANUAL 

904 SCHEDULE DI 

institution passes the $1 billion total assets threshold, it must continue to report its estimated uninsured 

deposits regardless of subsequent changes in its total assets. Report the uninsured portion of all 

deposits and escrows in excess of insured limits pursuant to Section 141 of the FDIC Improvement Act, 

FDICIA. 

You may not be able to precisely determine the amount of uninsured deposits due to the lack of 

information about interests by other parties in certain deposit accounts. However, you should diligently 

seek the best estimate of your uninsured deposits. You should derive the estimate from your existing 

information systems or personal knowledge of your depositor base. 

The estimated amount of uninsured deposits reported in this item should be based on the institution’s 

deposits included in Schedule DI, line DI510, “Total deposit liabilities before exclusions (gross) as defined 

in Section 3(1) of the Federal Deposit Insurance Act and FDIC regulations,” less line DI520, “Total 

allowable exclusions (including foreign deposits)”. In addition to the uninsured portion of deposits in 

“domestic offices” reported in Schedule SC, line SC71, the estimate of uninsured deposits should take 

into account all other items included in Schedule DI, line DI510 less line DI520, including, but not limited 

to: 

• Interest accrued and unpaid on deposits in domestic offices; 

• Deposits in insured branches in Puerto Rico and U.S. territories and possessions (including 

interest accrued and unpaid on these deposits); 

• Deposits on consolidated subsidiaries in domestic offices and in insured branches in Puerto Rico 

and U.S. territories and possessions (including interest accrued and unpaid on these deposits); 

and 

• Deposit liabilities that have been reduced by assets netted against these liabilities in accordance 

with generally accepted accounting principles. 

DI220: PREFERRED DEPOSITS 

Report all deposits and escrows from states and political subdivisions in the U.S. included in SC710, 

Deposits, secured or collateralized as required under state law, pursuant to Section 141 of FDICIA. 

Do not include: 

1. Deposits of the U.S. Government secured or collateralized as required under federal law. 

2. Deposits of trust funds secured or collateralized as required under state law unless the 

beneficiary is a state or political subdivision in the U.S. 

State law may require you to pledge securities or other readily marketable assets to cover the uninsured 

portion of the deposits of a state or political subdivision. If you pledge securities with a value that 

exceeds the amount of the uninsured portion of the state or political subdivision’s deposits, report only the 

uninsured amount and none of the insured portion of the deposits as a preferred deposit. 

For example, you hold a political subdivision’s $350,000 in deposits. Under state law, you must pledge 

securities to cover only the uninsured portion of such deposits, or $250,000. Although you have pledged 

securities with a value of $300,000 to secure these deposits, consider only $250,000 of the political 

subdivision’s $350,000 in deposits – the uninsured amount – as preferred deposits. 

In other states, you must participate in a state public deposits program to receive deposits from the state 

or from political subdivisions within the state in amounts exceeding federal deposit insurance. Under 

state law, you calculate annually the value of the securities you must pledge to the state, but this 

represents only a percentage of the uninsured portion of your public deposits. State law may require you 

to participate in the state program that may ultimately require you to share in any loss to public depositors 

incurred in the failure of another participating institution. 
THRIFT FINANCIAL REPORT INSTRUCTION MANUAL MARCH 2010 

 SCHEDULE DI 905 

As long as the value of the securities pledged to the state exceeds the calculated requirement, you 

protect all of your uninsured public deposits from loss under the operation of the state program if you fail. 

Therefore, consider all of the uninsured public deposits preferred deposits. 

For example, you are participating in a state public deposits program with $1,000,000 in public deposits 

under the program and $700,000 of this amount is uninsured; you pledge securities with an actual value 

of $800,000. You should report the $700,000 in uninsured public deposits as preferred deposits. 

DI230: RECIPROCAL BROKERED DEPOSITS 

Report the total amount of reciprocal deposits included in “Total Broker-Originated Deposits” from Lines 

DI100 and DI110 above. Report the data on an unconsolidated single FDIC certificate number basis 

pursuant to the first paragraph under GENERAL INSTRUCTIONS in the DEPOSIT DATA FOR DEPOSIT 

INSURANCE PREMIUM ASSESSMENTS section. 

 As defined in Section 327.8(s) of the FDIC’s regulations, “reciprocal deposits” are “[d]eposits that 

 an insured depository institution receives through a deposit placement network on a reciprocal 

 basis, such that; (1) for any deposit received, the institution (as agent for depositors) places the same 

 amount with other insured depository institutions through the network; and (2) each member of the 

 network sets the interest rate to be paid on the entire amount of funds it places with other network 

 members.” 

COMPONENTS OF DEPOSITS AND ESCROWS: 

The sum of DI310, DI320, DI330, and DI340 must equal SC710 plus SC712. 

DI310: Transaction Accounts (Including Demand Deposits) 

Report the balance of all transaction accounts included in SC710, Deposits, and SC712, Escrows. 

Transaction accounts are those deposit and escrow accounts from which the depositor is permitted to 

make: 

• Transfers or withdrawals by negotiable or transferable instruments. 

• Payment orders of withdrawal, telephone transfers, or other similar devices for purpose of making 

payments or transfers to third persons or others. 

• Third party payments at an automated teller machine (ATM), a remote service unit (RSU), or 

other electronic device, including by debit card. 

Transaction accounts include demand deposits, NOW (negotiable order of withdrawal) accounts, ATS 

(automatic transfer service) accounts, and telephone and preauthorized transfer accounts. These 

accounts may be interest-bearing or non-interest-bearing. 

Exclude money market deposit accounts (MMDAs) and other savings deposits as defined below in DI320 

and DI330, even though such deposits permit some third-party transfers. However, report as a 

transaction account an account that otherwise meets the definition of a savings deposit but that 

authorizes or permits the depositor to exceed the transfer limitations specified for that account. 

DI310 plus DI320 plus DI330 plus DI340 must equal SC710 plus SC712. 

DI320: Money Market Deposit Accounts 

Report the balance of money market deposit accounts (MMDAs) as defined in 12 CFR §561.28 or 

applicable state law. 

MMDAs generally have the following requirements: 
MARCH 2010 THRIFT FINANCIAL REPORT INSTRUCTION MANUAL 

906 SCHEDULE DI 

• The savings association reserves the right to require at least seven days’ notice prior to 

withdrawal or transfer of funds in the account. 

• The depositor may make no more than six transfers per calendar month or statement cycle, 

provided that no more than three of the six transfers may be by check, draft, debit card, or similar 

order. 

Refer to 12 CFR §561.28 for more detailed requirements of MMDAs. 

DI330: Passbook Accounts (Including Nondemand Escrows) 

Report the balance of nontransactional savings accounts that are not MMDAs or time deposits. 

DI340: Time Deposits 

Report the balance of time deposits. Time deposits are nontransactional savings deposits payable at a 

specified future date with earnings at a specified rate of interest. The interest specified may adjust 

periodically according to a predetermined formula or index or may be fixed for the term of the deposit. 

The specified maturity date must be not less than seven days after the date of the deposit. Time deposits 

may be an open savings deposit or may be evidenced by a negotiable or nonnegotiable instrument or 

receipt commonly known as a certificate of deposit (CD). Open time deposits include club accounts, such 

as Christmas club and vacation club accounts, are made under written contracts that provide that no 

withdrawal may be made until the customer makes a certain number of periodic deposits or a certain 

period of time has elapsed. 

Time deposits issued to deposit brokers in the form of large ($100,000 or more) certificates of deposit that 

have been participated out by the broker in shares of less than $100,000 should also be reported as 

deposits of $100,000 or less. 

Data reported in lines DI350 and DI360 are used by the Federal Reserve to ensure 

accurate construction of the monetary aggregates for monetary policy purposes. 

DI350: Time Deposits of $100,000 through $250,000 (Excluding 

Brokered Time Deposits Participated Out by the Broker in 

Shares of Less Than $100,000 and Brokered Certificates of 

Deposit Issued In $1,000 Amounts Under a Master Certificate 

of Deposit) 

Report the balance of time deposits of $100,000 through $250,000. Do not include brokered time 

deposits participated out by the broker in shares of less than $100,000 and brokered certificates of 

deposit issued in $1,000 amounts under a master certificate of deposit. 

DI352: TIME DEPOSITS GREATER THAN $250,000 

Report the balance of time deposits greater than $250,000. 

DI360: IRA/Keogh Accounts of $100,000 or Greater Included in Time 

Deposits 

Report the balance of IRA / Keogh accounts of $100,000 or greater included in time deposits. 
THRIFT FINANCIAL REPORT INSTRUCTION MANUAL MARCH 2010 

 SCHEDULE DI 907 

AVERAGE DAILY DEPOSITS TOTALS: 

DI544: FULLY INSURED BROKERED TIME DEPOSITS: 

Report the average daily deposits totals for fully insured brokered time deposits. 

DI545: OTHER BROKERED TIME DEPOSITS: 

Report the average daily deposits totals for other brokered time deposits. 

DI610: NON-INTEREST-BEARING DEMAND DEPOSITS 

Report all demand deposits reported on SC710, Deposits, and SC712, Escrows. FDIC Regulations 12 

CFR § 329.1, 329.101, and 329.102 define the demand deposits to report on this line. 

A demand deposit is a non-interest-bearing deposit with the following characteristics: 

1. Is payable immediately on demand. 

2. Is issued with an original maturity or required notice period of less than seven days. 

3. Where the depository institution does not reserve the right to require at least seven days’ written 

notice of an intended withdrawal. 

Demand deposits include: 

1. Matured time deposits that do not have automatic renewal provisions, unless the deposit 

agreement provides for the transfer of funds at maturity to another type of account. 

2. Escrow accounts reported on SC712 that meet the definition of demand deposits. 

3. Outstanding checks drawn against zero-balance accounts reported on SC710, including those at 

Federal Home Loan Banks. 

Demand deposits do not include: 

1. Money market deposit accounts, MMDAs. 

2. NOW accounts not meeting the three criteria listed above for demand deposits. 

3. Deposits held either in branches outside of the territories and possessions of the U.S. or by an 

Edge or Agreement Subsidiary or by an International Banking Facility (IBF). 

4. Amounts not included in SC710 or SC712, such as outstanding checks drawn against Federal 

Home Loan Banks. 

DEPOSIT DATA FOR DEPOSIT INSURANCE PREMIUM 

ASSESSMENTS 

GENERAL INSTRUCTIONS 

Each institution must complete lines DI510, DI520, DI530, DI630, DI635, DI641, DI645, DI651, DI655, 

and DI660 on an unconsolidated single FDIC certificate number basis. Each separately chartered 

depository institution that is insured by the FDIC has a unique FDIC certificate number. When an insured 

institution owns another depository institution as a subsidiary, each institution should report only its own 

deposit liabilities in this section (i.e., the parent institution should not combine the subsidiary institution’s 

deposit liabilities with its own in this section). 

In addition, an institution that meets one of the criteria discussed below must complete lines DI540, 

DI550, and DI560 on an unconsolidated single FDIC certificate number basis each quarter. 
MARCH 2010 THRIFT FINANCIAL REPORT INSTRUCTION MANUAL 

908 SCHEDULE DI 

Effective March 31, 2008, an institution that (a) reported $1 billion or more in total assets as of the 

March 31, 2007, report date (regardless of its asset size in subsequent quarters) or (b) became insured 

by the FDIC on or after April 1, 2007, but before January 1, 2008, must report both quarter-end balances 

and daily averages for the quarter in this section of Schedule DI. In addition, an institution that meets one 

of the following criteria must report both quarter-end deposit totals and daily averages in Schedule DI: 

1. If an institution reports $1 billion or more in total assets in two consecutive Thrift Financial 

Reports subsequent to its March 31, 2007, report, the institution must begin reporting both 

quarter-end balances and daily averages for the quarter beginning on the later of the March 31, 

2008, report date or the report date six months after the second consecutive quarter in which it 

reports total assets of $1 billion or more. For example, if an institution reports $1 billion or more in 

total assets in its reports for June 30 and September 30, 2007, it would have to begin reporting 

daily averages in its report for March 31, 2008. If the institution reports $1 billion or more in total 

assets in its reports for December 31, 2008, and March 31, 2009, it would have to begin reporting 

daily averages in its report for September 30, 2009. 

2. If an institution becomes newly insured by the FDIC on or after January 1, 2008, the institution 

must report daily averages in Schedule DI beginning in the first quarterly Thrift Financial Report 

that it files. The daily averages reported in the first report the institution files after becoming 

FDIC-insured would include the dollar amounts for the days since the institution began operations 

and zero for the days prior to the date the institution began operations, effectively pro-rating the 

first quarter’s assessment base. 

Any institution that reports less than $1 billion in total assets in its March 31, 2007, report may continue to 

report only quarter-end total deposits and allowable exclusions until it meets the two-consecutive-quarter 

asset size test for reporting daily averages. Alternatively, the institution may opt permanently at any time 

to begin reporting daily averages for purposes of determining its assessment base. After an institution 

begins to report daily averages for its total deposits and allowable exclusions, either voluntarily or 

because it is required to do so, the institution is not permitted to switch back to reporting only quarter-end 

balances. 

The amounts to be reported as daily averages are the sum of the gross amounts of total deposits 

(domestic and foreign) and allowable exclusions for each calendar day during the quarter divided by the 

number of calendar days in the quarter (except as noted above for an institution that becomes insured on 

or after January 1, 2008, in the first report it files after becoming insured). For days that an office of the 

reporting institution (or any of its subsidiaries or branches) is closed (e.g., Saturdays, Sundays, or 

holidays), the amounts outstanding from the previous business day would be used. An office is 

considered closed if there are no transactions posted to the general ledger as of that date. 

DI510: TOTAL DEPOSIT LIABILITIES BEFORE EXCLUSIONS 

(GROSS) AS DEFINED IN SECTION 3(L) OF THE FEDERAL 

DEPOSIT INSURANCE ACT AND FDIC REGULATIONS 

Report on an unconsolidated single FDIC certificate number basis the gross total deposit liabilities as of 

the calendar quarter-end report date that meet the statutory definition of deposits in Section 3(l) of the 

Federal Deposit Insurance Act before deducting exclusions from total deposits that are allowed in the 

determination of the assessment base upon which deposit insurance assessments (and FICO premiums) 

are calculated. Since the FDIC’s amendments to its assessment regulations in 2006 did not substantially 

change the definition of deposits for assessment purposes, an institution’s gross total deposit liabilities 

are the combination of all deposits reported in line SC710 (excluding unposted credits net of unposted 

debits), all escrows reported in line SC712, and accrued interest payable on deposits reported in line 

SC763. 

An institution’s documentation to support the amounts reported for purposes of determining its 

assessment base has always been, and continues to be, subject to verification. This documentation 
THRIFT FINANCIAL REPORT INSTRUCTION MANUAL MARCH 2010 

 SCHEDULE DI 909 

includes the actual system control summaries in the institution’s systems that provide the detail sufficient 

to track, control, and handle inquiries from depositors about their specific individual accounts. These 

systems can be automated or manual. If the system control summaries have been reduced by accounts 

that are overdrawn, these overdrawn accounts are extensions of credit that must be treated and reported 

as "loans" rather than being treated as negative deposit balances. 

Unposted debits and unposted credits should not be included in an institution’s system control 

summaries. However, if they are included in the gross total deposit liabilities reported in this line, they 

may be excluded in line DI520 below. 

DI520: TOTAL ALLOWABLE EXCLUSIONS (INCLUDING FOREIGN 

DEPOSITS) 

Report, on an unconsolidated single FDIC certificate number basis, the total amount of allowable 

exclusions from deposits as of the calendar quarter-end report date if the institution maintains such 

records as will readily permit verification of the correctness of its reporting of exclusions. Any accrued and 

unpaid interest on the allowable exclusions listed below should also be reported in this item as an 

allowable exclusion. 

The allowable exclusions include: 

1. Foreign Deposits: As defined in Section 3(l)(5) of the Federal Deposit Insurance Act, foreign 

deposits include 

(A) any obligation of a depository institution which is carried on the books and records of an 

office of such bank or savings association located outside of any State, unless -- 

(i) such obligation would be a deposit if it were carried on the books and records of the 

depository institution, and would be payable at, an office located in any State; and 

(ii) the contract evidencing the obligation provides by express terms, and not by 

implication, for payment at an office of the depository institution located in any State; 

and 

(B) any international banking facility deposit, including an international banking facility time 

deposit, as such term is from time to time defined by the Board of Governors of the 

Federal Reserve System in regulation D or any successor regulation issued by the Board 

of Governors of the Federal Reserve System. 

 NOTE: Foreign deposits are deposit obligations under the FDIC certificate number of the 

reporting institution only. Deposit obligations of a subsidiary depository institution chartered 

in a foreign country should not be included in amounts reported in Schedule DI under the 

domestic institution’s FDIC certificate number. 

2. Reciprocal balances: Any demand deposit due from or cash item in the process of collection due 

from any depository institution (not including a foreign bank or foreign office of another U.S. 

depository institution) up to the total amount of deposit balances due to and cash items in the 

process of collection due such depository institution. 

3. Drafts drawn on other depository institutions: Any outstanding drafts (including advices and 

authorization to charge the depository institution’s balance in another bank) drawn in the regular 

course of business by the reporting depository institution. These types of drafts only apply to 

unposted debits and unposted credits which have not been extracted from SC710 (due to the 

institution’s system control Summaries). 

4. Pass-through reserve balances: Reserve balances passed through to the Federal Reserve by 

the reporting institution that are also reflected as deposit liabilities of the reporting institution. This 

exclusion is not applicable to an institution that does not act as a correspondent bank in any 
MARCH 2010 THRIFT FINANCIAL REPORT INSTRUCTION MANUAL 

910 SCHEDULE DI 

pass-through reserve balance relationship. A state nonmember bank generally cannot act as a 

pass-through correspondent unless it maintains an account for its own reserve balances directly 

with the Federal Reserve. 

5. Depository institution investment contracts: Liabilities arising from depository institution 

investment contracts that are not treated as insured deposits under section 11(a)(5) of the 

Federal Deposit Insurance Act (12 U.S.C. 1821(a)(5)). A Depository Institution Investment 

Contract is a separately negotiated depository agreement between an employee benefit plan and 

an insured depository institution that guarantees a specified rate for all deposits made over a 

prescribed period and expressly permits benefit-responsive withdrawals or transfers. 

6. Accumulated deposits: Deposits accumulated for the payment of personal loans that are 

assigned or pledged to assure payment of the loans at maturity. Deposits that simply serve as 

collateral for loans are not an allowable exclusion. 

DI530: TOTAL FOREIGN DEPOSITS (INCLUDED IN TOTAL 

ALLOWABLE EXCLUSIONS) 

Report on an unconsolidated single FDIC certificate number basis the total amount of foreign deposits 

(including International Banking Facility deposits) as of the calendar quarter-end report date included in 

line DI520. 

DI630: UNSECURED FEDERAL FUNDS PURCHASED 

Report on an unconsolidated single FDIC certificate number basis the outstanding amount of unsecured 

federal funds purchased, i.e., immediately available funds borrowed (in domestic office) under 

agreements or contracts that have an original maturity of one business day or roll over under a 

continuing contract, excluding such funds borrowed in the form of securities sold under agreements to 

repurchase (which should be reported in Schedule DI641 and Federal Home Loan Bank advances. 

• Immediately available funds are funds that the purchasing institution can either use or 

dispose of on the same business day that the transaction giving rise to the receipt or disposal 

of the funds is executed. 

• A continuing contract, regardless of the terminology used, is an agreement that remains in 

effect for more than one business day, but has no specified maturity and does not require 

advance notice of the lender or the borrower to terminate, either party to terminate. 

Note: Report federal funds purchased on a gross basis; i.e., do not net them against federal funds sold, 

 except to the extent permitted under FASB Interpretation No. 39. 

DI635: SECURED FEDERAL FUNDS PURCHASED 

Report on an unconsolidated single FDIC certificate number basis the outstanding amount of secured 

federal funds purchased pursuant to the instructions under Schedule DI630 for unsecured federal funds 

purchased.

DI641: SECURITIES SOLD UNDER AGREEMENTS TO REPURCHASE 

Report on an unconsolidated single FDIC certificate number basis the outstanding amount of: 
THRIFT FINANCIAL REPORT INSTRUCTION MANUAL MARCH 2010 

 SCHEDULE DI 911 

(1) Securities repurchase agreements, regardless of maturity, if the agreement requires the 

 institution to repurchase the identical security sold or a security that meets the definition of 

 substantially the same in the case of a dollar roll. 

(2) Sales of participations in pools of securities, regardless of maturity 

Note: Report securities sold under agreements to repurchase on a gross basis, i.e., do not net them 

 against securities purchased under agreements to resell, except to the extent permitted under 

 FASB Interpretation No. 41. Include the fair value of securities sold under agreements to 

 repurchase that are accounted for at fair value under a fair value option. 

UNSECURED “OTHER BORROWINGS” - WITH A REMAINING 

MATURITY OF: 

 DI645 ONE YEAR OR LESS 

 DI651 OVER ONE YEAR 

Report the amount of the institution’s unsecured “Other borrowings” in the appropriate lines DI645 

or DI651 according to the amount of time remaining until their final contractual maturities. Include 

both fixed rate and floating rate “Other borrowings” that are unsecured. In general, “Other 

borrowings” are unsecured if the institution (or a consolidated subsidiary) has not pledged 

securities, loans, or other assets as collateral for the borrowing. Exclude “Other borrowings” that 

are guaranteed by the FDIC under the Debt Guarantee Program component of the FDIC’s 

Temporary Liquidity Guarantee Program. 

SUBORDINATED DEBENTURES-WITH A REMAINING MATURITY OF: 

 DI655 ONE YEAR OR LESS 

 DI660 OVER ONE YEAR 

Report the amount of the institution’s subordinated debentures in the appropriate lines according 

to the time remaining until their final contractual maturities. Include both fixed rate and floating 

rate subordinated debentures. 

DI540: TOTAL DAILY AVERAGE OF DEPOSIT LIABILITIES BEFORE 

EXCLUSIONS (GROSS) AS DEFINED IN SECTION 3(L) OF THE 

FEDERAL DEPOSIT INSURANCE ACT AND FDIC 

REGULATIONS 

Report on an unconsolidated single FDIC certificate number basis the total daily average for the quarter 

of gross total deposit liabilities that meet the statutory definition of deposits in Section 3(l) of the Federal 

Deposit Insurance Act before deducting exclusions from total deposits that are allowed in the 

determination of the assessment base upon which deposit insurance assessments (and FICO premiums) 

are calculated. For further information on deposit amounts to be calculated, see the instructions for line 

DI510. For information on calculating the total daily average for the quarter, see the General Instructions 

for reporting Deposit Data for Deposit Insurance Assessment Purposes above. 
MARCH 2010 THRIFT FINANCIAL REPORT INSTRUCTION MANUAL 

912 SCHEDULE DI 

DI550: TOTAL DAILY AVERAGE OF ALLOWABLE EXCLUSIONS 

(INCLUDING FOREIGN DEPOSITS) 

Report on an unconsolidated single FDIC certificate number basis the total daily average for the quarter 

of the total amount of allowable exclusions from deposits (as defined in line DI520) if the institution 

maintains such records as will readily permit verification of the correctness of its reporting of exclusions. 

DI560: TOTAL DAILY AVERAGE OF FOREIGN DEPOSITS 

Report on an unconsolidated single FDIC certificate number basis the total daily average for the quarter 

of the total amount of foreign deposits (including International Banking Facility deposits) included in line 

DI550. 

DEPOSIT DATA FOR THRIFTS PARTICIPATING IN THE 

TRANSACTION ACCOUNT GUARANTEE PROGRAM COMPONENT OF 

THE FDIC'S TEMPORARY LIQUIDITY GUARANTEE PROGRAM 

The following items are to be reported by insured institutions that are participating in (i.e., have not opted 

out of) the Transaction Account Guarantee Program component of the FDIC's Temporary Liquidity 

Guarantee Program (TLGP). Thrifts would report noninterest-bearing transaction accounts (as defined in 

the FDIC’s Temporary Liquidity Guarantee Program regulations) of more than $250,000. (Do not include 

custodial or escrow accounts on which "pass-through" coverage applies). 

DI570: AMOUNT OF NONINTEREST-BEARING TRANSACTION 

ACCOUNTS OF MORE THAN $250,000 (INCLUDING 

BALANCES SWEPT FROM NONINTEREST-BEARING 

TRANSACTION ACCOUNTS TO NONINTEREST-BEARING 

SAVINGS ACCOUNTS 

DI575: NUMBER OF NONINTEREST-BEARING TRANSACTION 

ACCOUNTS OF MORE THAN $250,000 
THRIFT FINANCIAL REPORT INSTRUCTION MANUAL MARCH 2010 

 SCHEDULE SI 1009 

Do not include: 

1. Audit adjustments and prior period adjustments within the current calendar year. Correct these 

through an amended report within 140 days of the report date or report them currently in 

Schedule SO. 

2. Corrections of accruals. Report these in the current period in the same data field in Schedule SO 

that they would have been reported had the accruals been made when incurred. 

SI671: OTHER ADJUSTMENTS 

Report other adjustments to equity capital that cannot be included elsewhere in SI610 through SI668. 

Include: 

1. Issuance costs of common stock offerings. 

2. The change in SC891, Other Components of Equity Capital. 

Do not include: 

1. Property distributions to stockholders; report as a negative amount on SI655. 

2. Prior period adjustments to prior calendar years; report on SI668. 

3. Additional contributions of paid-in capital; report on SI655. 

4. Adjustments within the current calendar year. Correct these through an amended report within 

135 days of the report date, or report them currently in Schedule SO. 

5. Corrections of accruals. Report these in the current period in the same data field in Schedule SO 

that they would have been reported had the accruals been made when incurred. 

SI680: TOTAL SAVINGS ASSOCIATION EQUITY CAPITAL, ENDING 

BALANCE (SC80) 

The EFS software automatically calculates this as the sum of SI600, SI610, SI640, SI655, SI660, SI662, 

SI668, and SI671 less SI620, SI630, and SI650. SI680 must equal SC80, Total Savings Association 

Equity Capital, on the current TFR. 

TRANSACTIONS WITH AFFILIATES: 

The following two line items parallel 12 CFR 563.41, Transactions with Affiliates. Section 563.41(c)(3) 

requires each association to maintain records that reflect all transactions between a savings association 

and its affiliates. 

Section 563.41 implements the affiliate transactions regulation found in Sections 23A and 23B of the 

Federal Reserve Act, as codified in 12 CFR Part 223 (Regulation W). Sections 23A and 23B of the 

Federal Reserve Act are made applicable to savings associations by Section 11(a)(1) of the Home 

Owners’ Loan Act. You should include transactions subject to the quantitative limits of Section 23A in 

SI750. Include all other covered affiliate transactions in SI760, including transactions subject only to 

Section 23B. 

Affiliate and covered transaction are defined in Regulation W, as modified as appropriate for savings 

associations in Section 563.41. Generally, an affiliate is defined as: 

1. Your parent company. 

2. Any company controlled by your parent company that is not a subsidiary of yours (except a bank 

or thrift subsidiary of yours). 

3. Any company that you or another affiliate sponsors or advises. 
MARCH 2010 THRIFT FINANCIAL REPORT INSTRUCTION MANUAL 

 

1010 SCHEDULE SI 

4. Any company which shares a majority of the same directors with you or your parent company. 

Information in this section is not made public on an individual institution basis, but is available in the OTS 

aggregates. 

SI750: ACTIVITY DURING THE QUARTER OF COVERED 

TRANSACTIONS WITH AFFILIATES SUBJECT TO 

QUANTITATIVE LIMITS 

Report all covered affiliate transactions subject to quantitative limits. Generally, these include: 

• All purchases of assets by you from affiliates. This includes all commitments outstanding at the 

end of the quarter to purchase assets entered into with affiliates that will close in your name. 

Report such commitments on a gross basis. Do not net commitments to sell against 

commitments to purchase, even if the commitments are for the same or similar items and even if 

you will disburse or receive no cash. 

• All extensions of credit to affiliates. This includes, but is not limited to, loans and receivables 

whether or not supported by a loan document or contract; purchasing a note or other obligation of 

an affiliate, as well as loan guarantees or letters of credit on behalf of an affiliate. Acceptance of a 

security issued by an affiliate as collateral for an extension of credit to any third party. 

Include all transactions that occurred during the quarter, regardless of whether you have paid affiliates 

during the quarter or owe the amount as of the end of the quarter. 

SI760: ACTIVITY DURING THE QUARTER OF OTHER COVERED 

TRANSACTIONS WITH AFFILIATES NOT SUBJECT TO 

QUANTITATIVE LIMITS 

Report all other affiliate transactions that are not included in SI750. Generally, these include: 

• The sale of securities or other assets from you to an affiliate, including assets subject to a 

repurchase agreement. 

• Your payment of funds to, or furnishing of services to, an affiliate, including such tasks as 

collection of debt payments, data processing, maintenance, office supplies or payroll. 

• Any transaction in which an affiliate receives an agency or broker’s fee from you for its services 

on behalf of you or a third party. 

Include all transactions that occurred during the quarter, regardless of whether you have paid affiliates 

during the quarter or owe the amount as of the end of the quarter. 

ASSETS COVERED BY FDIC LOSS-SHARING AGREEMENTS: 

Under a loss-sharing agreement, the FDIC agrees to absorb a portion of the losses on a specified pool of 

a failed insured depository institution’s assets in order to maximize asset recoveries and minimize the 

FDIC’s losses. In general, the FDIC will reimburse 80 percent of losses incurred by an acquiring institution 

on covered assets over a specified period up to a stated threshold amount, with the acquirer absorbing 20 

percent of the losses on these assets. Any losses above the stated threshold amount will be reimbursed 

by the FDIC at 95 percent of the losses recognized by the acquirer. Reference the FDIC’s web site for 

“Loss-Share Questions and Answers”. 

Report in the appropriate line items below the Schedule SC – Consolidated Statement of Condition 

carrying amount as of the report date of all assets acquired from failed insured depository institutions or 

otherwise purchased from the FDIC that are covered by loss-sharing agreements with the FDIC. These 
THRIFT FINANCIAL REPORT INSTRUCTION MANUAL MARCH 2010 

 SCHEDULE SI 1011 

asset amounts should also be included in the balance sheet category appropriate to the asset on 

Schedule SC. 

Do not report the “book value” of the covered assets on the failed institution’s books, which may be the 

amount upon which payments from the FDIC to the reporting bank are to be based in accordance with the 

loss-sharing agreement. 

ASSETS COVERED BY FDIC LOSS-SHARING AGREEMENTS: 

SI770: LOANS AND LEASES 

Report the carrying amount of loans and leases held for sale and the recorded investment in loans held 

for investment (included in SC306, SC330 and SC26) acquired from the failed insured depository 

institutions or otherwise purchased from the FDIC that are covered by loss-sharing agreements with the 

FDIC. 

SI772: REAL ESTATE OWNED 

Report the carrying amount of real estate owned (included in SC40) acquired from failed insured 

depository institutions or otherwise purchased from the FDIC that are covered by loss-sharing 

agreements with the FDIC. 

SI774: DEBT SECURITIES 

Report the amortized cost of held-to-maturity debt securities and the fair value of available-for-sale debt 

securities (included in SC11 and SC22) acquired from failed insured depository institutions or otherwise 

purchased from the FDIC and covered by loss-sharing agreements with the FDIC. 

SI776: OTHER ASSETS 

Report the carrying amount of all assets that cannot properly be reported on SI770, SI772, and SI774, 

and have been acquired from failed insured depository institutions or otherwise purchased from the FDIC 

and are covered by loss-sharing agreements with the FDIC. 

MUTUAL FUND AND ANNUITY SALES: 

SI815: TOTAL ASSETS YOU MANAGE OF PROPRIETARY MUTUAL 

FUNDS AND ANNUITIES 

Report the total of net assets held by mutual funds and annuities as of the report date for which you, your 

subsidiaries, your affiliates, or parent company acts as investment adviser. 

AVERAGE BALANCE SHEET DATA (BASED ON MONTH-END DATA) 

Report average balance sheet data for the quarter. At a minimum, compute these data based on 

balances at month-end. However, you may compute these data based on other than month-end 

balances, such as daily or weekly balances. All balances should be as reported in Schedule SC. For 

example, the balance of loans should reflect premiums, discounts, deferred loan fees, allowances for 

credit losses, etc. Each month's average should be computed using the prior month's ending balance 

plus the current month's ending balance divided by two. For example, the balance at December 31 is 

considered to be the beginning balance at January 1. The average for the three months in the quarter 

should then be summed and divided by three. 
MARCH 2010 THRIFT FINANCIAL REPORT INSTRUCTION MANUAL 

 

1012 SCHEDULE SI 

In the case of a business combination accounted for using the purchase method of accounting or 

acquisition by a holding company where you used pushdown accounting, you should include amounts for 

the acquired entity from the date of its acquisition through the end of the quarter. 

Example of Averaging: 

Balances 

Month Beginning Ending Average 

 

 December N/A 1,500 N/A 

 January 1,500 1,575 1,538 

 February 1,575 1,550 1,563 

 March 1,550 1,695 1,623 

 Sum 4,724 

 

 Quarter Average Balance = $4,724 / 3 = $ 1,575 

 If you consummated a merger on February 20, the calculation would be as follows: 

 Beginning Ending Average Adjustment 

Adjusted 

Average 

 December N/A 1,500 N/A N/A 

 January 1,500 1,575 1,538 1,538 

 February pre-merger 1,575 1,550 1,563 x 19 days = 29,698 

 February post-merger 3,200 3,280 3,240 x 9 days = 29,160 

 (29,698+ 29,160)/28 2,102 

 March 3,280 3,965 3,623 3,623 

 Sum 7,263 

 

 Quarter Average Balance = $7,263 / 3 = $2,421 
THRIFT FINANCIAL REPORT INSTRUCTION MANUAL MARCH 2010 

 SCHEDULE SI 1013 

SI870: TOTAL ASSETS 

Report your average assets for the quarter based on the calculation explained above using total assets 

reported on SC60. 

SI875: DEPOSITS AND INVESTMENTS EXCLUDING NON-INTERESTEARNING ITEMS 

Report your average deposits and investments for the quarter based on the calculation explained above 

using interest-earning deposits and investments reported on SC112 through SC185. Do not include 

mortgage loans and mortgage-backed securities included in SI880. 

If you invest in adjustable rate products on which the interest rate has been reduced to zero as a result of 

market conditions, you should continue to report such investments in these averages. 

SI880: MORTGAGE LOANS AND MORTGAGE-BACKED SECURITIES 

Report your average mortgage loans and mortgage-backed securities for the quarter based on the 

calculation explained above using mortgage loans and mortgage-backed securities reported on SC210 

through SC222 and SC230 through SC265. 

SI885: NONMORTGAGE LOANS 

Report your average nonmortgage loans for the quarter based on the calculation explained above using 

nonmortgage loans reported on SC300 through SC330. 

SI890: DEPOSITS AND ESCROWS 

Report your average interest-earning deposits and escrows for the quarter based on the calculation 

explained above using interest-earning deposits included in SC710 and SC712. If you offer deposit 

products on which you periodically adjust the interest rate, and the interest rate has been reduced to zero 

as a result of market conditions, you should continue to report such deposits as interest-bearing accounts 

in these averages. 

SI895: TOTAL BORROWINGS 

Report your average interest-bearing borrowings for the quarter based on the calculation explained 

above using interest-bearing borrowings reported on SC720 through SC760. 

BROKERAGE ACTIVITES: 

SI901: DOES YOUR INSTITUTION, WITHOUT TRUST POWERS, ACT 

AS TRUSTEE OR CUSTODIAN FOR INDIVIDUAL RETIREMENT 

ACCOUNTS, HEALTH SAVINGS ACCOUNTS, AND OTHER 

SIMILAR ACCOUNTS THAT ARE INVESTED IN NON-DEPOSIT 

PRODUCTS? 
MARCH 2010 THRIFT FINANCIAL REPORT INSTRUCTION MANUAL 

 

1014 SCHEDULE SI 

Indicate whether the institution acts as trustee or custodian for Individual Retirement Accounts (IRAs), 

Health Savings Accounts (HSAs), or other similar accounts. To answer “Yes” on this line, the institution 

must be acting as trustee or custodian for accounts that are invested, to some extent, in non-deposit 

products (e.g. stocks, bonds, variable annuities, mutual funds) but those same accounts may also be 

invested in deposit products. Note that this line item is related to that of DI200 which asks the amount of 

IRA and Keogh accounts invested in deposit products. 

Other similar accounts include Roth IRAs, Coverdell Education Savings Accounts, and Archer Medical 

Savings Accounts. Federal savings associations are permitted, under certain circumstances, to act as 

trustee or custodian for these types of accounts without obtaining trust powers. Place an “X” in the box 

marked “Yes” if the reporting institution acts as trustee or custodian for these types of accounts, 

regardless of whether it has trust powers, as long as the accounts are invested, to some extent, in nondeposit products. Otherwise, place an “X” in the box marked “No.” 

SI905: DOES YOUR INSTITUTION PROVIDE CUSTODY, 

SAFEKEEPING OR OTHER SERVICES INVOLVING THE 

ACCEPTANCE OF ORDERS FOR THE SALE OR PURCHASE 

OF SECURITIES? 

Indicate whether the institution takes orders from customers for the sale or purchase of securities (e.g. 

stocks, bonds, mutual funds, variable annuities), in custody, escrow, safekeeping, and other similar types 

of accounts. In some institutions this activity takes places in a trust department but federal savings 

associations are permitted to conduct this activity without obtaining trust powers. The account holders 

may be employee benefit plans, Individual Retirement Accounts, foundations, or other types of 

customers. Place an “X” in the box marked “Yes” if the reporting institution takes orders from customers 

for the sale or purchase of securities. Otherwise, place an “X” in the box marked “No.” 

SI911: DOES YOUR INSTITUTION ENGAGE IN THIRD PARTY 

BROKER ARRANGEMENTS, COMMONLY REFERRED TO AS 

“NETWORKING”, TO SELL SECURITIES PRODUCTS OR 

SERVICES TO THRIFT CUSTOMERS? 

Indicate whether the institution has entered into a contract with a broker-dealer or registered investment 

adviser to provide non-deposit products (e.g. stocks, bonds, mutual funds) or services (investment 

advisory or financial planning) to its customers. The broker-dealer or registered investment adviser may 

or may not be an affiliate of the institution. Institutions that have entered into a contract with an insurance 

company to only provide insurance products (e.g. life insurance, fixed annuities, property & casualty 

insurance) to its customers should place an “X” in the box marked “No”. Place an “X” in the box marked 

“Yes” if the reporting institution has entered into a contract with a broker-dealer or registered investment 

adviser to provide non-deposit products or services to its customers. Otherwise, place an “X” in the box 

marked “No.” 
THRIFT FINANCIAL REPORT INSTRUCTION MANUAL MARCH 2010 

 SCHEDULE SI 1015 

SI915: DOES YOUR INSTITUTION SWEEP DEPOSIT FUNDS INTO 

ANY OPEN-END INVESTMENT MANAGEMENT COMPANY 

REGISTERED UNDER THE INVESTMENT COMPANY ACT OF 

1940 THAT HOLDS ITSELF OUT AS A MONEY MARKET 

FUND? 

Indicate whether the institution offers a “sweep” program to its customers whereby the customer’s deposit 

funds are invested or reinvested into money market mutual funds on a regular basis such as daily, 

weekly, etc. Place an “X” in the box marked “Yes” if the reporting institution offers a sweep program to its 

customers that invests or reinvests on a regular basis deposit funds into a money market mutual fund. 

Otherwise, place an “X” in the box marked “No.”