Quarterly Banking Profile Second Quarter 2011
 

INSURED INSTITUTION PERFORMANCE 

■ Earnings Post 38 Percent Gain Despite Lower Revenues 

■ Reduced Loan-Loss Provisions Lead to Improved Net Income 

■ Fewer Banks Report Losses, More Report Earnings Increases 

■ Domestic Deposit Growth Is Strong at Large Banks 

■ Loan Balances Register First Actual Increase in Three Years 

■ “Problem List” Shrinks for First Time since 2006 

Banks Earned $28.8 Billion in the Second Quarter 

FDIC-insured institutions reported net income of 

$28.8 billion in second quarter 2011, an increase of 

$7.9 billion (37.9 percent) from a year earlier. This is 

the eighth consecutive quarter that industry earnings 

have improved year-over-year, but it is the smallest 

such improvement in the past seven quarters. Lower 

expenses for loan-loss provisions were the principal 

source of the increase in quarterly net income. More 

than half of all institutions (59.6 percent) reported 

improved earnings compared with a year ago. This 

represents an improvement over first quarter 2011, 

when 56 percent of institutions reported year-over-year 

earnings gains. Only 15.2 percent of institutions 

reported a net loss for the quarter. This is the smallest 

percentage of institutions that were unprofitable since 

first quarter 2008. The average return on assets (ROA) 

rose to 0.85 percent, from 0.63 percent a year earlier. 

At community banks (institutions with less than $1 

billion in assets), the average ROA of 0.57 percent was 

Chart 1 

below the industry average, but more than twice the 

0.26 percent registered a year ago. 

Loss Provisions Continue to Fall 

Loan-loss provisions totaled $19 billion, a decline of 

$21.4 billion (53 percent) from second quarter 2010. 

This is the seventh consecutive quarter that provisions 

have declined from year-earlier levels. The $21.4 billion 

provision decline was the smallest year-over-year 

decline in the past five quarters. Half of all institutions 

(50.4 percent) reported reduced provisions, while fewer 

than a third (32.6 percent) increased their provisions. 

Among community banks, 48.6 percent reported lower 

provisions, while 68.5 percent of institutions with 

more than $1 billion in assets reduced their provisions. 

As has been the case in recent quarters, the largest 

reductions in provisions occurred at credit card lenders 

that had reported large increases in loss reserves in first 

quarter 2010. 

Chart 2 

Net Income Was Up 38 Percent from a Year Ago 

-40 

-30 

-20 

-10 

0 

10 

20 

30 

40 

50 

60 

1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 

Securities and Other Gains/Losses, Net 

Net Operating Income 36.938.0 38.0 35.335.6 36.8 

28.7 

0.5 

19.3 

4.8 0.9 

-37.8 

-6.1 

-12.6 

Billions of Dollars 

2006 2007 2008 2009 

2.2 

-1.7 

2010 

17.4 20.9 23.8 21.7 

28.9 

2011 

28.8 

More Banks Improved Their Earnings, 

while Fewer Were Unprofitable 

0 

10 

20 

30 

40 

50 

60 

70 

1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 

Percentage of Institutions with 

Year-Over-Year Quarterly Income Growth 

Percentage of Institutions with Quarterly Losses 

Percentage of All Insured Institutions 

2006 2007 2008 2009 2010 2011 

FDIC Quarterly 1 2011, Volume 5, No. 3 
Revenues Decline for a Second Consecutive Quarter 

Net operating revenue (net interest income plus total 

noninterest income) was lower than a year ago for the 

second quarter in a row, as net interest income declined 

by $1.9 billion (1.7 percent) and noninterest income 

fell by $1.1 billion (1.9 percent). The decline in net 

interest income was caused by lower asset yields at a 

number of the largest banks, reflecting growth in lowyielding balances at Federal Reserve banks. Net interest 

margins (NIMs) were lower than a year earlier at nine 

of the ten largest banks. Industry-wide, half of all banks 

(50.7 percent) had NIM declines, although only 39.4 

percent reported declines in net interest income. The 

average NIM in the second quarter was 3.61 percent, 

down from 3.76 percent in second quarter 2010. At 

community banks, the average NIM improved slightly, 

from 3.80 percent to 3.83 percent. The reduction in the 

industry’s noninterest income reflected lower loanservicing fee income (down $1.5 billion, or 40.9 

percent), and a decline in service charges on deposit 

accounts (down $1.3 billion, or 12.8 percent). The only 

categories of noninterest income that had year-overyear growth were income from fiduciary activities (up 

$595 million, or 9.3 percent), investment banking fees 

(up $416 million, or 17.7 percent), and trading revenue 

(up $388 million, or 5.5 percent). Slightly more than 

half of all institutions (51.6 percent) reported yearover-year declines in noninterest income. In addition to 

the decline in net operating revenue, realized gains on 

securities and other assets fell by $1.3 billion (61.1 

percent). Total noninterest expenses were $6 billion 

(6.2 percent) higher than a year ago. 

Chart 3
 

Trend in Loan Losses Remains Favorable 

Net loan charge-offs (NCOs) declined year-over-year 

for a fourth consecutive quarter, as the pace of improvement in loan losses continued to gain momentum. The 

$20.9 billion (42.1 percent) decline was the largest 

since the recovery in credit quality began. NCOs were 

lower across all major loan categories. The largest 

decline was in credit card NCOs, which were $9.6 

billion (51.6 percent) lower than in second quarter 

2010. Real estate construction loan NCOs were $2.9 

billion (55.3 percent) less than a year earlier, while 

commercial and industrial loan (C&I) NCOs fell by 

$2.7 billion (50.9 percent). Half of all institutions 

(50.3 percent) reported year-over-year declines in 

NCOs, while 41.3 percent reported increases. 

Banks Report Sizable Declines in Noncurrent Loans 

At the end of June, insured institutions reported $319.8 

billion in noncurrent loans (loans 90 days or more past 

due or in nonaccrual status), which was $22.2 billion 

(6.5 percent) less than they reported at the end of the 

first quarter. The decline in noncurrent balances in the 

second quarter was led by a $6.8 billion (3.9 percent) 

reduction in noncurrent closed-end 1-4 family residential real estate loans, and by a $6.1 billion (12.8 

percent) reduction in noncurrent real estate construction and development loans. All other major loan categories also had declines in noncurrent levels during the 

quarter. This is the fifth consecutive quarter in which 

noncurrent loan balances have fallen; they are now 

$90.2 billion (22 percent) below the peak level reached 

at the end of first quarter 2010. 

Chart 4
 

Provisions Continue to Decline, but Revenues 

Are Not Growing 

0 

20 

40 

60 

80 

100 

120 

140 

160 

180 

1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 

Billions of Dollars 

Quarterly Loan-Loss Provisions 

2005 2006 2007 2008 2009 2010 

*Net operating revenue = net interest income + noninterest income 

2011 

Quarterly Net Operating Revenue* 

FDIC Quarterly 2 

Margins Declined at Large Banks 

2.5 

4.5 

1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 

Percent 

2006 2007 2008 2009 2010 2011

Assets < $1 Billion 

Assets $1 Billion - $10 Billion 

Assets $10 Billion - $100 Billion 

Assets > $100 Billion 

2011, Volume 5, No. 3 

3.0 

3.5 

4.0 

2.0 
 

 

 

 

Quarterly Banking Profile
 

Most Large Banks Continued to Reduce Their 

Loss Reserves 

Reserves for loan losses declined by $10.9 billion (5 

percent) during the second quarter. This is the fifth 

consecutive quarter that reserves have fallen; at $207.6 

billion, they are down $55.6 billion (21.1 percent) from 

their cyclical peak at the end of first quarter 2010. 

Banks added $9.8 billion less in loss provisions to their 

reserves than they charged-off during the quarter. 

Reserve reductions were more prevalent among the 

largest banks. Seventy of the 100 largest banks reduced 

their reserve balances during the quarter; in the remainder of the industry, only 36.8 percent reported reserve 

declines. The coverage ratio of reserves to noncurrent 

loans improved slightly, despite the decline in industry 

reserves, from 63.9 percent to 64.9 percent, reflecting 

lower noncurrent loan balances. 

Higher Securities Values Provide a Boost to 

Equity Capital 

Equity capital increased by $26.6 billion (1.8 percent), 

due in part to a $12.6 billion increase in unrealized 

gains on securities held for sale. Much of the increase 

in unrealized gains consisted of appreciation in the 

values of banks’ mortgage-backed securities portfolios. 

Retained earnings contributed $8.5 billion to equity 

formation, as banks paid $20.3 billion of their quarterly 

earnings in dividends. A year ago, second quarter 

dividends totaled $12.9 billion. Tangible common 

equity (equity less intangible assets, preferred stock, 

and deferred tax assets) increased by $35 billion 

(3.3 percent). At the end of the second quarter, the 

industry’s equity-to-assets ratio was 11.3 percent, the 

Chart 5 

highest level since 1938. The industry’s three regulatory 

capital ratios—the leverage capital ratio, tier 1 riskbased capital ratio, and total risk-based capital ratio— 

were at all-time highs at the end of the quarter. 

Loan Balances Post a $64.4 Billion Increase 

Total loans and leases at insured institutions rose by 

$64.4 billion (0.9 percent) during the quarter. Apart 

from the $221 billion increase in reported balances in 

first quarter 2010 that was caused by new accounting 

rules, this is the first actual growth in loan balances 

since second quarter 2008. C&I loans increased for a 

fourth consecutive quarter, rising by $34.3 billion 

(2.8 percent), while auto loans were up by $9.7 billion 

(3.4 percent), credit card loan balances rose by $5.2 

billion (0.8 percent), and closed-end first lien residential mortgages increased by $2.6 billion (0.2 percent). 

Loans to depository institutions increased by $27 billion 

(22.6 percent), but the increase in reported balances 

consisted of growth in intracompany loans between 

related institutions. Real estate construction loans 

declined for a 13th consecutive quarter, falling by $20.7 

billion (7 percent). Home equity lines of credit declined 

by $8.5 billion (1.4 percent), and closed-end secondlien mortgage loans fell by $8.1 billion (5.8 percent). 

A majority of banks (53 percent) reported growth in 

loan balances in the second quarter. 

Large Banks Increase Their Balances at 

Federal Reserve Banks 

Total assets increased by $185.9 billion (1.4 percent) 

during the quarter. Excluding the accounting-driven 

increase in first quarter 2010, this is the largest quarterly 

Chart 6
 

Noncurrent Loans and Loan Losses Have Fallen, 

but Remain High 

0 

1 

2 

3 

4 

5 

6 

2005 2006 2007 2008 2009 2010 2011 

Percent 

Noncurrent Loan Rate 

Quarterly Net Charge-off Rate 

43.4 

188.9 

237.3 

202.6 

61.4 

28.1 

-6.3 

-116.2-139.6 

-108.6 

-210.3 

-133.2 -106.9 

-6.6 -14.1 

-126.0 

64.4 

221.0* 

-250 

-200 

-150 

-100 

-50 

0 

50 

100 

150 

200 

250 

300 

1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 

Loan Balances Posted Their First Actual Increase 

in Three Years 

Quarterly Change in Reported Total Loans Outstanding 

(Billions of Dollars) 

2007 2008 2009 2010 2011 

* FASB Statements 166 and 167 resulted in the consolidation of large amounts of securitized 

loan balances back onto banks’ balance sheets in the first quarter of 2010. Although the total 

amount consolidated cannot be precisely quantified, the industry would have reported a decline 

in loan balances for the quarter absent this change in accounting standards. 

FDIC Quarterly 3 2011, Volume 5, No. 3 
increase in assets reported by the industry since fourth 

quarter 2008. Most of the growth in assets consisted of 

increases in balances at Federal Reserve banks, which 

rose by $137.3 billion (22.5 percent). Assets in trading 

accounts fell by $39.6 billion (5.4 percent). Total securities holdings declined by $1.6 billion, as institutions’ 

holdings of mortgage-backed securities rose by $27.3 

billion (1.8 percent), and holdings of U.S. Treasuries, 

U.S. agency securities, and government-sponsoredenterprise securities fell by $36.7 billion (7.7 percent). 

Only half of all institutions (50.1 percent) reported 

growth in their total assets in the second quarter. 

Large Noninterest-Bearing Deposits Register 

Strong Growth 

Total deposits increased by $163.1 billion (1.7 percent) 

in the second quarter. Deposits in domestic offices rose 

by $234.4 billion (2.9 percent), while foreign office 

deposits fell by $71.3 billion (4.4 percent). Noninterestbearing domestic deposits increased by $165.6 billion 

(9.5 percent), and domestic deposits in accounts with 

balances greater than $250,000 rose by $279.6 billion 

(8.8 percent). Balances in large (greater than $250,000) 

noninterest-bearing transaction accounts that have 

temporary unlimited deposit insurance coverage 

through 2012 increased by $161.8 billion (15.4 

percent). Most of the growth in large denomination 

deposits occurred at the largest banks. The 19 banks 

with assets greater than $100 billion reported an aggregate increase of $241.4 billion (12.6 percent) in domestic deposits with balances greater than $250,000 during 

the quarter. More than half of this increase ($127.7 

billion) consisted of growth in large noninterest-bearing 

Chart 7
 

Most of the Recent Deposit Inflows Have Been
 

Invested at Federal Reserve Banks
 

Quarterly Change
 

(Dollars in Billions)
 

250
 $234 Balances with Federal Reserve Banks 

Total Assets 

200
 Domestic Deposits $186 

150
 $137 

$116	 $118 

$95 100
 

50
 

0 

transaction accounts with unlimited deposit insurance 

coverage. All other insured institutions reported an 

aggregate increase of $35.1 billion (2.8 percent) in 

large-balance deposits. Time deposits declined for the 

10th quarter in a row, falling by $41.3 billion (2.1 

percent). Fed funds purchased and securities sold under 

repurchase agreements fell by $24.6 billion (4.6 

percent). Advances from Federal Home Loan Banks 

declined by $16.9 billion (4.7 percent), and other 

secured borrowings fell by $30 billion (8.1 percent). 

Numbers of “Problem” Banks and Bank Failures 

Decline 

The number of insured commercial banks and savings 

institutions reporting quarterly financial results declined 

to 7,513, from 7,574 in first quarter 2011. Two new 

charters were created to absorb failed institutions during 

the second quarter, while 39 institutions were absorbed 

by mergers, and 22 insured institutions failed. This is 

the smallest number of failures in a quarter since first 

quarter 2009. The number of institutions on the FDIC’s 

“Problem List” declined for the first time since third 

quarter 2006. At the end of the second quarter, there 

were 865 “problem” institutions, down from 888 at the 

end of the first quarter. Total assets of “problem” institutions declined from $397 billion to $372 billion. The 

number of full-time equivalent employees reported by 

insured institutions—2,104,698—was 12,124 (0.6 

percent) higher than in first quarter 2011. 

Author: 	 Ross Waldrop, Sr. Banking Analyst 

Division of Insurance and Research 

(202) 898-3951
 

Chart 8
 

Quarterly Changes in the Number of Troubled
 

Institutions, 2007–2011 


200
 

Quarterly Failures 175
 45
 

Net Quarterly Change in 50
 

150
 Number of Problem Banks 

125
 24


100
 41
 12
 

75
 150
 45
 136
 21
 9
 111
 50
 81
 73
 54
 2
 53
 54
 25
 2
 1
 0 1
 

0
 1
 8 11 14 27 31 24 

-23

41

30

26 22

3	 4
 4
 

-25 123412341234123412
 

Q1 2011 Q2 2011	 2007 2008 2009 2010 2011
 

FDIC Quarterly 	 4 2011, Volume 5, No. 3
 
 

 

 

 

 

 

 

Quarterly Banking Profile
 

TABLE I-A. Selected Indicators, All FDIC-Insured Institutions*
 

Return on assets (%) ......................................................................................................
 

Return on equity (%).......................................................................................................
 

Core capital (leverage) ratio (%) ....................................................................................
 

Noncurrent assets plus other real estate owned to assets (%) ....................................
 

Net charge-offs to loans (%) ..........................................................................................
 

Asset growth rate (%) .....................................................................................................
 

Net interest margin (%) ...................................................................................................
 

Net operating income growth (%)...................................................................................
 

Number of institutions reporting.....................................................................................
 

 Commercial banks...................................................................................................
 

 Savings institutions .................................................................................................
 

Percentage of unprofitable institutions (%)....................................................................
 

Number of problem institutions......................................................................................
 

Assets of problem institutions (in billions) .....................................................................
 

Number of failed institutions...........................................................................................
 

Number of assisted institutions......................................................................................
 

* Excludes insured branches of foreign banks (IBAs). 

2011** 2010** 2010 2009 2008 2007 2006 

0.86 0.59 0.65 -0.07 0.03 0.81 1.28 

7.65 5.41 5.87 -0.72 0.35 7.75 12.30 

9.20 8.74 8.89 8.60 7.47 7.97 8.22 

2.75 3.33 3.11 3.36 1.91 0.95 0.54 

1.70 2.78 2.55 2.52 1.29 0.59 0.39 

3.04 -0.60 1.78 -5.45 6.19 9.88 9.03 

3.64 3.82 3.76 3.49 3.16 3.29 3.31 

57.15 359.96 1635.24 -154.73 -90.71 -27.59 8.52 

7,513 7,830 7,658 8,012 8,305 8,534 8,680

6,413 6,677 6,530 6,840 7,087 7,284 7,401

1,100 1,153 1,128 1,172 1,218 1,250 1,279 

15.61 20.91 22.00 30.84 24.89 12.10 7.94 

865 829 884 702 252 76 50 

$372 $403 $390 $403 $159 $22 $8 

48 86 157 140 25 3 0 

0 0 0 8 5 0 0 

** Through June 30, ratios annualized where appropriate. Asset growth rates are for 12 months ending June 30. 

TABLE II-A. Aggregate Condition and Income Data, All FDIC-Insured Institutions 

(dollar figures in millions) 

Number of institutions reporting.....................................................................................
 

Total employees (full-time equivalent) ...........................................................................
 

CONDITION DATA 

Total assets.....................................................................................................................
 

Loans secured by real estate..................................................................................
 

1-4 family residential mortgages .....................................................................
 

 Nonfarm nonresidential....................................................................................
 

 Construction and development 


 Home equity lines.............................................................................................
 

Commercial & industrial loans ................................................................................
 

Loans to individuals.................................................................................................
 

 Credit cards ......................................................................................................
 

 Farm loans ...............................................................................................................
 

Other loans & leases...............................................................................................
 

Less: Unearned income ..........................................................................................
 

Total loans & leases ................................................................................................
 

Less: Reserve for losses.........................................................................................
 

Net loans and leases...............................................................................................
 

 Securities.................................................................................................................
 

Other real estate owned ..........................................................................................
 

Goodwill and other intangibles ...............................................................................
 

All other assets........................................................................................................
 

Total liabilities and capital ..............................................................................................
 

 Deposits...................................................................................................................
 

 Domestic office deposits..................................................................................
 

 Foreign office deposits.....................................................................................
 

Other borrowed funds .............................................................................................
 

 Subordinated debt...................................................................................................
 

All other liabilities ....................................................................................................
 

Total equity capital (includes minority interests)....................................................
 

 Bank equity capital ...........................................................................................
 

Loans and leases 30-89 days past due .........................................................................
 

Noncurrent loans and leases .........................................................................................
 

Restructured loans and leases ......................................................................................
 

Mortgage-backed securities ..........................................................................................
 

Earning assets................................................................................................................
 

FHLB Advances..............................................................................................................
 

Unused loan commitments.............................................................................................
 

Trust assets.....................................................................................................................
 

Assets securitized and sold ...........................................................................................
 

Notional amount of derivatives*** ..................................................................................
 

2nd Quarter 

2011 

7,513 

2,104,698 

$13,600,815 

4,122,446 

1,828,344 

1,059,439 

274,916 

615,530 

1,238,736 

1,289,555 

668,341 

57,665 

607,367 

2,310 

7,313,459 

207,563 

7,105,896 

2,721,753 

51,318 

388,400 

3,333,449 

13,600,815 

9,765,592 

8,225,627 

1,539,965 

1,600,188 

138,871 

540,684 

1,555,480 

1,536,564 

101,122 

319,772 

118,485 

1,546,594 

11,816,111 

341,133 

5,701,321 

19,679,684 

969,985 

251,258,807 

1st Quarter 2nd Quarter %Change 

2011 2010 10Q2-11Q2 

7,574 

2,092,574 

$13,414,901 

4,158,978 

1,833,843 

1,064,740 

295,615 

623,993 

1,204,413 

1,275,180 

663,153 

55,027 

557,454 

1,995 

7,249,057 

218,425 

7,030,631 

2,723,311 

52,425 

394,472 

3,214,062 

13,414,901 

9,602,459 

7,991,207 

1,611,252 

1,629,869 

139,860 

513,919 

1,528,794 

1,510,008 

110,522 

341,960 

107,336 

1,519,305 

11,648,953 

358,067 

5,768,040 

19,882,168 

976,825 

246,083,990 

7,830 -4.0 

2,034,283 3.5 

$13,199,756 3.0 

4,337,963 -5.0 

1,874,787 -2.5

1,081,605 -2.0

383,980 -28.4

654,118 -5.9 

1,164,649 6.4 

1,342,449 -3.9

692,171 -3.4

58,461 -1.4 

495,096 22.7 

2,794 -17.3 

7,395,822 -1.1 

251,559 -17.5 

7,144,263 -0.5

2,527,826 7.7 

49,522 3.6 

389,536 -0.3 

3,088,610 7.9 

13,199,756 3.0

9,141,000 6.8

7,667,715 7.3

1,473,285 4.5 

1,912,692 -16.3

150,986 -8.0 

509,394 6.1 

1,485,684 4.7

1,466,526 4.8 

124,831 -19.0 

386,711 -17.3 

66,316 78.7 

1,381,840 11.9 

11,391,576 3.7 

445,429 -23.4 

6,006,513 -5.1 

17,612,303 11.7 

990,495 -2.1 

225,519,019 11.4 

INCOME DATA 

Total interest income ...................................................................
 

Total interest expense .................................................................
 

Net interest income ..............................................................
 

Provision for loan and lease losses ............................................
 

Total noninterest income .............................................................
 

Total noninterest expense ...........................................................
 

Securities gains (losses) .............................................................
 

Applicable income taxes .............................................................
 

Extraordinary gains, net ..............................................................
 

Total net income (includes minority interests).....................
 

 Bank net income............................................................
 

Net charge-offs ............................................................................
 

Cash dividends ............................................................................
 

Retained earnings .......................................................................
 

Net operating income........................................................... 

*** Call Report filers only. 

First Half 

2011 

$257,641 

45,746 

211,894 

39,792 

116,602 

205,395 

709 

26,177 

236 

58,078 

57,736 

62,174 

35,397 

22,339 

57,857 

First Half 

2010 

$273,128 

56,231 

216,896 

91,316 

120,313 

192,627 

3,733 

17,457 

-173 

39,369 

38,996 

102,265 

17,310 

21,686 

36,817 

2nd Quarter 2nd Quarter %Change 

%Change 2011 2010 10Q2-11Q2 

-5.7 $128,481 $135,202 -5.0 

-18.7 22,596 27,455 -17.7 

-2.3 105,885 107,747 -1.7 

-56.4 18,994 40,377 -53.0 

-3.1 58,413 59,522 -1.9 

6.6 103,766 97,722 6.2 

-81.0 833 2,142 -61.1 

50.0 13,519 10,022 34.9 

N/M 131 -231 N/M 

47.5 28,983 21,060 37.6

48.1 28,801 20,879 37.9 

-39.2 28,808 49,727 -42.1 

104.5 20,323 12,936 57.1 

3.0 8,478 7,943 6.7 

57.2 28,688 19,767 45.1 

N/M - Not Meaningful. 

FDIC Quarterly 5 2011, Volume 5, No. 3 
 

 

 

 

 

 

 

 

 

 

 

 

 

 

TABLE III-A. Second Quarter 2011, All FDIC-Insured Institutions
 

SECOND QUARTER 

(The way it is...) 

Number of institutions reporting.......................
 

 Commercial banks.....................................
 

 Savings institutions ...................................
 

Total assets (in billions)....................................
 

 Commercial banks.....................................
 

 Savings institutions ...................................
 

Total deposits (in billions).................................
 

 Commercial banks.....................................
 

 Savings institutions ...................................
 

Bank net income (in millions) ...........................
 

 Commercial banks.....................................
 

 Savings institutions ...................................
 

Performance Ratios (annualized, %) 

Yield on earning assets....................................
 

Cost of funding earning assets ........................
 

Net interest margin....................................
 

Noninterest income to assets...........................
 

Noninterest expense to assets.........................
 

Loan and lease loss provision to assets..........
 

Net operating income to assets .......................
 

Pretax return on assets ....................................
 

Return on assets...............................................
 

Return on equity ...............................................
 

Net charge-offs to loans and leases................
 

Loan and lease loss provision to

 net charge-offs ..........................................
 

Efficiency ratio ..................................................
 

% of unprofitable institutions............................
 

% of institutions with earnings gains................
 

Structural Changes

 New charters .............................................
 

Institutions absorbed by mergers .............
 

 Failed institutions ......................................
 

PRIOR SECOND QUARTERS 

(The way it was...) 

Return on assets (%) ................................2010
 

..................................... 2008
 

..................................... 2006
 

Net charge-offs to loans & leases (%) .....2010
 

..................................... 2008
 

..................................... 2006
 

* See Table V-A (page 10) for explanations. 

Credit
 

Card
 

Banks
 

Agricultural 

Banks 

Commercial 

Lenders 

Mortgage 

Lenders 

Consumer 

Lenders 

Other 

Specialized 

<$1 Billion 

All Other 

<$1 Billion 

All Other 

>$1 Billion 

20
 

16
 

4
 

$656.0
 

628.8 

27.2 

252.5 

235.2 

17.3 

6,639 

6,236 

402
 

12.02 

1.20 

10.82 

3.06 

5.08 

1.52 

3.99 

6.16 

3.99 

23.99 

5.58 

31.99 

37.69 

0.00 

100.00 

0 

0 

0 

1.45 

2.39 

4.64 

11.59 

5.87 

3.43 

All Insured 

Institutions 

7,513 

6,413 

1,100 

$13,600.8 

12,366.8 

1,234.0 

9,765.6 

8,855.1 

910.5 

28,801 

26,559 

2,242 

4.39 

0.77 

3.61 

1.73 

3.08 

0.56 

0.85 

1.25 

0.85 

7.57 

1.58 

65.93 

61.68 

15.24 

59.59 

2
 

39
 

22
 

0.63 

0.14 

1.34 

2.68 

1.32 

0.35 

International 

Banks 

4
 

4
 

0
 

$3,328.1
 

3,328.1
 

0.0 

2,266.4 

2,266.4 

0.0 

3,729 

3,729 

0 

3.22 

0.76 

2.47 

2.03 

3.00 

0.38 

0.59 

0.64 

0.46 

5.41 

1.43 

78.58 

72.03 

0.00 

0.00 

0 

0 

0 

1.00 

0.26 

1.01 

2.04 

1.27 

0.59 

1,544
 

1,539
 

5
 

$204.2
 

203.5 

0.7 

169.6 

169.0 

0.6
 

577
 

576
 

1
 

4.89 

1.00 

3.89 

0.58 

2.62 

0.26 

1.10 

1.31 

1.13 

10.21 

0.37 

118.05 

62.44 

3.63 

59.26 

0
 

5
 

0
 

1.03 

1.17 

1.31 

0.65 

0.26 

0.17 

Asset Concentration Groups* 

3,953 717 72 346 796 61


3,533 188 55 319 709 50


420 529 17 27 87 11
 

$4,135.8 $777.0 $97.7 $50.0 $129.5 $4,222.6


3,670.4 221.6 42.8 44.7 105.5 4,121.4


465.4 555.3 54.9 5.3 24.0 101.2 

3,182.9 559.2 83.3 39.1 107.8 3,105.0

2,853.3 141.7 34.5 35.3 88.6 3,031.2

329.6 417.4 48.8 3.8 19.2 73.8
 

7,493 1,087 408 242 260 8,365


6,552 621 256 148 255 8,186


942 467 151 94 5 179
 

4.69 4.10 5.52 3.53 4.71 3.69 

0.87 1.08 0.99 0.75 1.00 0.51 

3.82 3.03 4.53 2.78 3.71 3.17 

1.27 0.53 1.93 5.25 0.87 2.00 

3.10 1.92 2.89 5.17 3.04 3.01 

0.62 0.59 0.70 0.11 0.32 0.52 

0.67 0.54 1.67 1.80 0.76 0.74 

1.01 0.88 2.61 2.58 0.98 1.22 

0.73 0.56 1.67 1.90 0.81 0.80 

6.19 5.35 17.12 12.61 7.10 6.50 

1.27 1.04 1.79 0.42 0.47 1.24 

73.78 97.95 54.22 96.12 125.24 81.85 

65.01 55.65 46.01 66.21 70.38 62.67 

21.68 13.39 8.33 12.14 10.68 4.92 

62.10 54.53 54.17 52.02 55.40 59.02 

1 0 0 1 0 0
 

27 2 0 2 2 1


22 0 0 0 0 0
 

0.18 0.66 1.26 1.57 0.43 0.65 

0.24 -1.46 0.82 1.85 0.99 0.12 

1.33 1.07 1.79 2.76 1.02 1.29 

1.97 1.15 2.20 0.60 0.49 1.90 

1.00 1.82 1.75 0.66 0.29 0.94 

0.17 0.13 0.92 0.56 0.18 0.19 

FDIC Quarterly 6 2011, Volume 5, No. 3
 
 

 

 

 

 

 

 

 

 

 

 

 

Quarterly Banking Profile
 

TABLE III-A. Second Quarter 2011, All FDIC-Insured Institutions
 

Asset Size Distribution Geographic Regions* 

Less than $100 $1 Billion Greater 

SECOND QUARTER All Insured $100 Million to to than
 

(The way it is...)
 Institutions Million $1 Billion $10 Billion $10 Billion New York Atlanta 

Kansas San 

Chicago City Dallas Francisco 

Number of institutions reporting............................. 7,513 2,550 4,296 561 106 932 990 1,575 1,804 1,570 642

 Commercial banks........................................... 6,413 2,264 3,632 432 85 486 877 1,299 1,709 1,457 585

 Savings institutions ......................................... 1,100 286 664 129 21 446 113 276 95 113 57 

Total assets (in billions).......................................... $13,600.8 $146.0 $1,273.1 $1,422.7 $10,759.0 $2,769.3 $2,913.8 $3,119.6 $1,672.3 $788.8 $2,337.0

 Commercial banks........................................... 12,366.8 130.0 1,043.8 1,100.7 10,092.3 2,117.0 2,796.0 2,996.8 1,619.1 695.6 2,142.3

 Savings institutions ......................................... 1,234.0 16.0 229.3 322.0 666.7 652.3 117.8 122.8 53.2 93.2 194.7 

Total deposits (in billions)....................................... 9,765.6 123.5 1,055.5 1,093.9 7,492.7 1,916.8 2,167.6 2,167.7 1,211.4 640.4 1,661.6

 Commercial banks........................................... 8,855.1 110.7 873.2 847.6 7,023.7 1,447.8 2,080.1 2,074.4 1,169.7 564.1 1,519.0

 Savings institutions ......................................... 910.5 12.9 182.3 246.3 469.0 468.9 87.5 93.3 41.8 76.3 142.7 

Bank net income (in millions) ................................. 28,801 207 1,810 3,387 23,397 8,206 3,254 5,540 5,159 1,805 4,837

 Commercial banks........................................... 26,559 202 1,521 2,840 21,997 7,475 3,065 5,482 5,087 1,550 3,899

 Savings institutions ......................................... 2,242 5 289 547 1,400 731 189 58 71 255 938 

Performance Ratios (annualized, %) 

Yield on earning assets..........................................
 4.39 4.88 4.89 4.78 4.26 4.81 4.16 3.58 5.33 4.67 4.44 

Cost of funding earning assets .............................. 0.77 0.99 1.07 0.96 0.70 0.87 0.67 0.73 0.64 0.78 0.93 

Net interest margin.......................................... 3.61 3.89 3.82 3.83 3.55 3.94 3.49 2.85 4.69 3.89 3.51 

Noninterest income to assets................................. 1.73 0.85 0.95 1.29 1.90 1.64 1.52 2.02 1.98 1.35 1.68 

Noninterest expense to assets............................... 3.08 3.41 3.18 2.95 3.08 2.89 3.14 3.13 3.50 3.21 2.80 

Loan and lease loss provision to assets................ 0.56 0.33 0.56 0.58 0.57 0.45 0.78 0.44 0.68 0.46 0.55 

Net operating income to assets ............................. 0.85 0.53 0.52 0.87 0.89 1.16 0.37 0.64 1.26 0.89 1.07 

Pretax return on assets .......................................... 1.25 0.70 0.76 1.32 1.31 1.81 0.67 1.05 1.86 1.23 1.18 

Return on assets.....................................................
 0.85 0.56 0.57 0.95 0.88 1.20 0.45 0.72 1.23 0.92 0.84 

Return on equity .....................................................
 7.57 4.85 5.43 8.12 7.77 9.40 3.73 8.45 10.53 8.48 6.90 

Net charge-offs to loans and leases......................
 1.58 0.60 0.89 1.22 1.76 1.81 1.69 1.31 1.84 0.90 1.53 

Loan and lease loss provision to

 net charge-offs ................................................ 65.93 93.65 96.90 75.51 62.36 45.74 81.78 73.82 56.13 81.33 70.95 

Efficiency ratio ........................................................
 61.68 77.36 71.27 60.53 60.61 55.07 68.40 68.50 55.20 65.52 58.15 

% of unprofitable institutions.................................. 15.24 16.86 15.01 11.41 5.66 12.66 31.01 14.29 10.14 10.45 23.05 

% of institutions with earnings gains...................... 59.59 56.27 59.99 69.70 69.81 57.83 59.60 58.48 60.31 58.15 66.36 

Structural Changes

 New charters ...................................................
 2 0 1 1 0 0 2 0 0 0 0 

Institutions absorbed by mergers ................... 39 10 23 5 1 12 7 3 6 10 1

 Failed institutions ............................................ 22 3 18 1 0 0 15 2 1 1 3 

PRIOR SECOND QUARTERS 

(The way it was...) 

Return on assets (%)......................................2010
 0.63 0.52 0.23 0.12 0.75 0.75 0.15 0.75 0.72 0.69 0.88 

........................................... 2008 0.14 0.58 0.53 0.25 0.07 0.76 0.16 0.11 0.91 0.59 -0.79 

........................................... 2006 1.34 1.02 1.26 1.34 1.36 1.28 1.32 1.09 1.63 1.29 1.78 

Net charge-offs to loans & leases (%) ...........2010
 2.68 0.71 1.14 1.93 3.08 4.10 2.56 1.91 2.94 1.27 2.31 

........................................... 2008 1.32 0.30 0.47 1.00 1.53 1.30 1.14 1.27 1.31 0.65 1.80 

........................................... 2006 0.35 0.15 0.15 0.20 0.42 0.56 0.15 0.23 0.37 0.22 0.54 

* See Table V-A (page 11) for explanations. 

FDIC Quarterly 7 2011, Volume 5, No. 3 
 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

TABLE IV-A. First Half 2011, All FDIC-Insured Institutions
 

FIRST HALF 

(The way it is...) 

Number of institutions reporting.......................
 

 Commercial banks.....................................
 

 Savings institutions ...................................
 

Total assets (in billions)....................................
 

 Commercial banks.....................................
 

 Savings institutions ...................................
 

Total deposits (in billions).................................
 

 Commercial banks.....................................
 

 Savings institutions ...................................
 

Bank net income (in millions) ...........................
 

 Commercial banks.....................................
 

 Savings institutions ...................................
 

Performance Ratios (annualized, %) 

Yield on earning assets....................................
 

Cost of funding earning assets ........................
 

Net interest margin....................................
 

Noninterest income to assets...........................
 

Noninterest expense to assets.........................
 

Loan and lease loss provision to assets..........
 

Net operating income to assets .......................
 

Pretax return on assets ....................................
 

Return on assets...............................................
 

Return on equity ...............................................
 

Net charge-offs to loans and leases................
 

Loan and lease loss provision to

 net charge-offs ..........................................
 

Efficiency ratio ..................................................
 

% of unprofitable institutions............................
 

% of institutions with earnings gains................
 

Condition Ratios (%) 

Earning assets to total assets ..........................
 

Loss allowance to: 

Loans and leases ...................................... 

Noncurrent loans and leases .................... 

Noncurrent assets plus 

other real estate owned to assets............. 

Equity capital ratio............................................ 

Core capital (leverage) ratio ............................
 

Tier 1 risk-based capital ratio...........................
 

Total risk-based capital ratio ............................
 

Net loans and leases to deposits.....................
 

Net loans to total assets ..................................
 

Domestic deposits to total assets ....................
 

Structural Changes

 New charters .............................................
 

Institutions absorbed by mergers .............
 

 Failed institutions ......................................
 

PRIOR FIRST HALVES 

(The way it was...) 

Number of institutions ..............................2010
 

..................................... 2008
 

..................................... 2006
 

Total assets (in billions)............................2010
 

..................................... 2008
 

..................................... 2006
 

Return on assets (%) ................................2010
 

..................................... 2008
 

..................................... 2006
 

Net charge-offs to loans & leases (%) .....2010
 

..................................... 2008
 

..................................... 2006
 

Noncurrent assets plus 

OREO to assets (%) ..........................2010
 

..................................... 2008
 

..................................... 2006
 

Equity capital ratio (%)..............................2010
 

..................................... 2008
 

..................................... 2006
 

* See Table V-A (page 10) for explanations. 

Credit
 

Card
 

Banks
 

Agricultural 

Banks 

Commercial 

Lenders 

Mortgage 

Lenders 

Consumer 

Lenders 

Other 

Specialized 

<$1 Billion 

All Other 

<$1 Billion 

All Other 

>$1 Billion 

20
 

16
 

4
 

$656.0 

628.8 

27.2 

252.5 

235.2 

17.3 

13,003 

12,106 

897
 

12.11 

1.24 

10.87 

2.89 

4.95 

1.77 

3.80 

5.92 

3.83 

23.87 

6.12 

33.77 

37.11 

0.00 

95.00 

89.66 

6.83 

384.53 

1.51 

17.22 

14.69 

16.36 

18.61 

205.38 

79.04 

35.02 

0 

0 

0 

21
 

27
 

29
 

$698.2 

450.1 

376.8 

1.14 

3.49 

4.58 

13.44 

5.38 

3.14 

2.25 

1.67 

1.28 

14.20 

21.98 

27.09 

All Insured 

Institutions 

7,513 

6,413 

1,100 

$13,600.8 

12,366.8 

1,234.0 

9,765.6 

8,855.1 

910.5 

57,736 

53,664 

4,072 

4.42 

0.79 

3.64 

1.74 

3.06 

0.59 

0.86 

1.25 

0.86 

7.65 

1.70 

64.00 

61.15 

15.61 

59.51 

86.88 

2.84 

64.91 

2.75 

11.30 

9.20 

13.11 

15.53 

72.76 

52.25 

60.48 

3
 

95
 

48
 

7,830 

8,451 

8,777 

$13,199.8 

13,300.4 

11,526.1 

0.59 

0.36 

1.34 

2.78 

1.16 

0.34 

3.33 

1.41 

0.47 

11.11 

10.16 

10.27 

International
 

Banks
 

4
 

4
 

0
 

$3,328.1 

3,328.1 

0.0 

2,266.4 

2,266.4 

0.0 

8,372 

8,372 

0 

3.23 

0.74 

2.50 

1.99 

2.93 

0.34 

0.65 

0.72 

0.53 

6.11 

1.69 

58.76 

70.57 

0.00 

0.00 

84.91 

3.39 

70.68 

1.77 

8.28 

6.68 

11.40 

14.41 

47.79 

32.54 

35.52 

0 

0 

0 

4
 

6
 

5
 

$3,059.4 

2,980.5 

2,097.8 

0.87 

0.31 

1.08 

2.40 

1.20 

0.55 

2.60 

0.86 

0.40 

9.27 

7.86 

8.05 

1,544 

1,539
 

5
 

$204.2 

203.5 

0.7 

169.6 

169.0 

0.6 

1,108 

1,106 

2
 

4.87 

1.03 

3.85 

0.60 

2.62 

0.26 

1.07 

1.27 

1.09 

9.93 

0.33 

128.03 

62.94 

4.34 

58.94 

91.86 

1.62 

84.76 

1.62 

11.26 

10.03 

14.47 

15.62 

72.72 

60.40 

83.05 

0
 

14
 

2
 

1,579 

1,585 

1,681 

$189.0 

165.7 

146.6 

1.00 

1.18 

1.29 

0.53 

0.21 

0.14 

1.71 

1.06 

0.68 

11.33 

10.94 

10.73 

Asset Concentration Groups* 

3,953 717 72 346 796 61


3,533 188 55 319 709 50


420 529 17 27 87 11
 

$4,135.8 $777.0 $97.7 $50.0 $129.5 $4,222.6

3,670.4 221.6 42.8 44.7 105.5 4,121.4

465.4 555.3 54.9 5.3 24.0 101.2 

3,182.9 559.2 83.3 39.1 107.8 3,105.0

2,853.3 141.7 34.5 35.3 88.6 3,031.2

329.6 417.4 48.8 3.8 19.2 73.8
 

13,938 1,940 768 414 512 17,682


12,179 1,403 482 262 494 17,260


1,759 538 285 152 18 422
 

4.69 4.15 5.60 3.59 4.72 3.73 

0.90 1.11 1.01 0.78 1.03 0.54 

3.80 3.04 4.59 2.81 3.70 3.20 

1.25 0.63 1.87 5.23 0.88 2.08 

3.07 2.18 2.88 5.48 3.03 3.01 

0.66 0.57 0.87 0.16 0.31 0.56 

0.64 0.47 1.59 1.57 0.76 0.81 

0.95 0.76 2.47 2.20 0.98 1.25 

0.68 0.49 1.60 1.63 0.80 0.84 

5.81 4.79 16.42 10.90 7.06 6.92 

1.29 1.02 1.86 0.57 0.44 1.32 

76.39 96.40 63.84 95.07 124.71 82.68 

65.16 61.81 45.78 70.08 70.56 61.34 

22.11 14.50 6.94 11.56 9.92 6.56 

62.18 53.56 52.78 54.05 55.28 57.38 

88.79 93.60 94.01 90.27 91.72 84.29 

2.31 1.54 2.29 1.92 1.64 2.60 

58.87 38.00 176.52 80.52 67.05 44.93 

3.38 2.71 1.00 1.01 1.90 3.24 

11.88 10.55 9.93 15.66 11.52 12.30 

10.08 9.80 9.72 13.95 10.88 9.13 

13.21 20.06 13.23 31.72 18.66 12.22 

15.16 21.19 14.41 32.78 19.80 15.09 

84.72 78.60 82.29 34.68 64.31 67.43 

65.20 56.57 70.14 27.16 53.51 49.58 

76.02 71.89 85.20 77.22 83.20 64.23 

2 0 0 1 0 0
 

65 3 2 3 5 3


46 0 0 0 0 0
 

4,267 744 84 293 776 62
 

4,788 844 98 306 754 43
 

4,708 861 123 404 910 56
 

$4,358.1 $794.5 $97.1 $38.1 $124.3 $3,841.2 

5,362.4 1,376.1 71.3 32.8 98.8 2,762.6 

4,552.3 1,765.2 97.5 45.3 117.1 2,327.6 

0.20 0.72 1.37 1.46 0.62 0.64 

0.51 -0.84 1.04 2.30 1.01 0.12 

1.33 1.06 2.00 0.88 1.02 1.27 

1.90 1.19 2.39 0.55 0.44 2.09 

0.86 1.48 1.72 0.46 0.22 0.78 

0.17 0.12 0.94 0.74 0.15 0.19 

3.90 3.18 1.05 0.79 1.59 3.70 

1.69 2.56 0.80 0.27 0.79 0.90 

0.47 0.54 0.60 0.21 0.53 0.36 

11.00 10.02 10.64 18.38 11.36 12.29 

11.31 7.90 9.39 20.92 11.16 9.42 

10.20 10.64 9.92 21.35 10.79 9.14 

FDIC Quarterly 8 2011, Volume 5, No. 3
 
 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Quarterly Banking Profile
 

TABLE IV-A. First Half 2011, All FDIC-Insured Institutions
 

Asset Size Distribution Geographic Regions* 

Less than $100 $1 Billion Greater 

FIRST HALF All Insured $100 Million to to than
 

(The way it is...)
 Institutions Million $1 Billion $10 Billion $10 Billion New York Atlanta 

Kansas San 

Chicago City Dallas Francisco 

Number of institutions reporting............................. 7,513 2,550 4,296 561 106 932 990 1,575 1,804 1,570 642

 Commercial banks...........................................
 6,413 2,264 3,632 432 85 486 877 1,299 1,709 1,457 585

 Savings institutions ......................................... 1,100 286 664 129 21 446 113 276 95 113 57 

Total assets (in billions).......................................... $13,600.8 $146.0 $1,273.1 $1,422.7 $10,759.0 $2,769.3 $2,913.8 $3,119.6 $1,672.3 $788.8 $2,337.0

 Commercial banks...........................................
 12,366.8 130.0 1,043.8 1,100.7 10,092.3 2,117.0 2,796.0 2,996.8 1,619.1 695.6 2,142.3

 Savings institutions ......................................... 1,234.0 16.0 229.3 322.0 666.7 652.3 117.8 122.8 53.2 93.2 194.7 

Total deposits (in billions)....................................... 9,765.6 123.5 1,055.5 1,093.9 7,492.7 1,916.8 2,167.6 2,167.7 1,211.4 640.4 1,661.6

 Commercial banks........................................... 8,855.1 110.7 873.2 847.6 7,023.7 1,447.8 2,080.1 2,074.4 1,169.7 564.1 1,519.0

 Savings institutions ......................................... 910.5 12.9 182.3 246.3 469.0 468.9 87.5 93.3 41.8 76.3 142.7 

Bank net income (in millions) ................................. 57,736 404 3,550 6,054 47,729 15,169 7,815 10,615 10,190 3,598 10,349

 Commercial banks........................................... 53,664 396 3,015 5,014 45,239 14,143 7,466 10,512 10,057 3,133 8,353

 Savings institutions ......................................... 4,072 7 535 1,040 2,490 1,027 349 103 134 466 1,995 

Performance Ratios (annualized, %) 

Yield on earning assets..........................................
 4.42 4.88 4.89 4.80 4.30 4.90 4.20 3.59 5.34 4.67 4.46 

Cost of funding earning assets .............................. 0.79 1.02 1.10 0.98 0.71 0.91 0.69 0.72 0.66 0.80 0.93 

Net interest margin.......................................... 3.64 3.85 3.79 3.82 3.59 3.99 3.51 2.87 4.68 3.87 3.53 

Noninterest income to assets................................. 1.74 0.87 0.96 1.25 1.91 1.65 1.61 1.97 2.01 1.32 1.64 

Noninterest expense to assets............................... 3.06 3.41 3.18 2.94 3.06 3.00 3.09 3.07 3.49 3.17 2.73 

Loan and lease loss provision to assets................ 0.59 0.32 0.54 0.63 0.60 0.50 0.82 0.46 0.77 0.44 0.51 

Net operating income to assets ............................. 0.86 0.53 0.52 0.80 0.92 1.08 0.47 0.66 1.24 0.90 1.09 

Pretax return on assets .......................................... 1.25 0.67 0.74 1.19 1.33 1.69 0.76 0.99 1.81 1.23 1.28 

Return on assets.....................................................
 0.86 0.55 0.56 0.85 0.90 1.12 0.54 0.70 1.21 0.92 0.90 

Return on equity .....................................................
 7.65 4.78 5.38 7.34 7.99 8.79 4.52 8.15 10.48 8.57 7.43 

Net charge-offs to loans and leases......................
 1.70 0.52 0.83 1.29 1.92 2.06 1.75 1.37 1.93 0.86 1.74 

Loan and lease loss provision to

 net charge-offs ................................................ 64.00 104.43 101.84 77.63 59.90 44.98 83.07 72.79 59.56 81.93 58.30 

Efficiency ratio ........................................................
 61.15 77.69 71.59 61.24 59.83 56.50 66.27 67.95 54.77 65.23 56.95 

% of unprofitable institutions.................................. 15.61 17.49 15.15 11.76 9.43 13.20 32.42 14.10 10.59 10.25 24.14 

% of institutions with earnings gains...................... 59.51 56.27 59.73 70.23 71.70 59.87 56.36 58.41 59.70 58.73 67.91 

Condition Ratios (%) 

Earning assets to total assets .................................
 86.88 91.10 91.46 90.40 85.81 87.26 85.00 86.72 87.21 89.99 87.69 

Loss allowance to: 

Loans and leases ............................................. 2.84 1.76 1.93 2.13 3.10 2.75 2.94 3.00 3.21 2.10 2.59 

Noncurrent loans and leases ........................... 64.91 69.30 55.34 51.83 67.86 86.59 50.88 61.84 64.59 61.12 80.58 

Noncurrent assets plus 

other real estate owned to assets.................... 2.75 2.40 3.34 3.35 2.60 1.87 3.79 2.54 3.82 2.91 1.93 

Equity capital ratio................................................... 11.30 11.85 10.60 11.89 11.29 12.80 12.07 8.49 11.80 11.05 12.02 

Core capital (leverage) ratio ...................................
 9.20 11.19 9.96 10.49 8.91 10.49 8.84 7.11 9.54 9.99 10.44 

Tier 1 risk-based capital ratio.................................. 13.11 17.96 14.76 15.51 12.55 15.24 12.03 10.82 11.92 14.25 15.68 

Total risk-based capital ratio ................................... 15.53 19.09 15.97 16.80 15.27 17.21 15.01 13.90 14.28 15.91 17.33 

Net loans and leases to deposits............................ 72.76 68.19 76.00 79.94 71.34 74.96 73.57 62.64 88.12 75.12 70.29 

Net loans to total assets ......................................... 52.25 57.70 63.01 61.47 49.68 51.88 54.73 43.52 63.84 60.99 49.98 

Domestic deposits to total assets ........................... 60.48 84.61 82.84 76.33 55.41 60.64 68.93 54.02 66.83 80.69 47.01 

Structural Changes

 New charters ...................................................
 3 0 2 1 0 0 3 0 0 0 0 

Institutions absorbed by mergers ................... 95 29 54 11 1 16 9 18 22 26 4

 Failed institutions ............................................ 48 8 37 3 0 0 25 9 1 6 7 

PRIOR FIRST HALVES 

(The way it was...) 

Number of institutions ....................................2010 7,830 2,746 4,424 555 105 969 1,064 1,619 1,852 1,643 683 

........................................... 2008 8,451 3,303 4,474 558 116 1,034 1,214 1,738 1,959 1,722 784 

........................................... 2006 8,777 3,805 4,332 518 122 1,103 1,234 1,864 2,043 1,777 756 

Total assets (in billions)..................................2010 $13,199.8 $154.7 $1,324.8 $1,428.4 $10,291.8 $2,672.1 $2,987.4 $2,865.9 $1,656.3 $787.6 $2,230.6 

........................................... 2008 13,300.4 177.0 1,333.3 1,464.5 10,325.6 2,478.4 3,397.0 2,937.6 989.0 763.8 2,734.6 

........................................... 2006 11,526.1 198.6 1,269.5 1,422.8 8,635.3 2,952.0 2,861.6 2,679.3 825.3 631.4 1,576.6 

Return on assets (%)......................................2010
 0.59 0.54 0.33 0.22 0.68 0.68 0.22 0.64 0.69 0.71 0.82 

........................................... 2008 0.36 0.67 0.66 0.50 0.30 0.90 0.24 0.43 1.15 0.76 -0.41 

........................................... 2006 1.34 0.99 1.18 1.34 1.37 1.29 1.32 1.09 1.62 1.30 1.75 

Net charge-offs to loans & leases (%) ...........2010
 2.78 0.66 0.99 1.78 3.28 4.10 2.63 2.12 3.13 1.24 2.45 

........................................... 2008 1.16 0.25 0.38 0.85 1.35 1.23 0.95 1.06 1.24 0.55 1.59 

........................................... 2006 0.34 0.13 0.13 0.19 0.40 0.51 0.15 0.23 0.36 0.19 0.53 

Noncurrent assets plus 

OREO to assets (%) ................................2010 3.33 2.38 3.40 3.62 3.29 2.23 4.03 3.22 4.62 3.16 2.94 

........................................... 2008 1.41 1.20 1.57 1.77 1.34 0.96 1.43 1.26 1.69 1.35 1.86 

........................................... 2006 0.47 0.70 0.52 0.45 0.47 0.42 0.29 0.51 0.82 0.64 0.62 

Equity capital ratio (%)....................................2010
 11.11 12.19 10.21 11.06 11.22 12.29 11.43 9.15 11.55 10.58 11.65 

........................................... 2008 10.16 13.35 10.27 10.96 9.98 12.04 10.06 9.20 9.73 9.86 9.84 

........................................... 2006 10.27 12.51 10.22 10.90 10.12 11.03 9.49 8.92 10.62 10.14 12.41 

* See Table V-A (page 11) for explanations. 

FDIC Quarterly 9 2011, Volume 5, No. 3 
 

TABLE V-A. Loan Performance, All FDIC-Insured Institutions 

Credit 

June 30, 2011 All Insured Card International 

Institutions Banks Banks 

Percent of Loans 30-89 Days Past Due 

All loans secured by real estate .......................................
 1.71 1.23 2.43 

Construction and development ................................. 1.63 0.00 2.23 

 Nonfarm nonresidential ............................................. 0.89 0.00 0.50 

Multifamily residential real estate ............................. 0.76 0.00 0.42 

Home equity loans..................................................... 1.09 1.25 1.55 

Other 1-4 family residential ....................................... 2.57 1.51 3.69 

Commercial and industrial loans ..................................... 0.53 2.06 0.37 

Loans to individuals .......................................................... 1.67 1.69 1.91 

Credit card loans ....................................................... 1.68 1.67 2.30 

Other loans to individuals ......................................... 1.67 2.13 1.69 

All other loans and leases (including farm) ..................... 0.39 0.03 0.28 

Total loans and leases...................................................... 1.38 1.70 1.46 

Percent of Loans Noncurrent** 

All real estate loans ..........................................................
 6.68 4.91 9.22 

Construction and development ................................. 15.01 0.00 11.41 

 Nonfarm nonresidential ............................................. 4.05 0.00 3.22 

Multifamily residential real estate ............................. 3.33 0.00 2.54 

Home equity loans..................................................... 1.76 2.00 2.43 

Other 1-4 family residential ....................................... 9.25 7.55 15.33 

Commercial and industrial loans ..................................... 1.67 1.94 1.87 

Loans to individuals .......................................................... 1.45 1.78 1.78 

Credit card loans ....................................................... 1.76 1.75 1.97 

Other loans to individuals ......................................... 1.12 2.37 1.68 

All other loans and leases (including farm) ..................... 0.76 0.08 0.84 

Total loans and leases...................................................... 4.37 1.78 4.79 

Percent of Loans Charged-off (net, YTD) 

All real estate loans ..........................................................
 1.44 7.25 1.94 

Construction and development ................................. 3.53 0.00 0.35 

 Nonfarm nonresidential ............................................. 0.91 0.00 1.24 

Multifamily residential real estate ............................. 0.84 0.00 0.90 

Home equity loans..................................................... 2.18 6.73 2.44 

Other 1-4 family residential ....................................... 1.31 9.05 2.30 

Commercial and industrial loans ..................................... 1.00 7.08 1.00 

Loans to individuals .......................................................... 3.85 6.22 3.40 

Credit card loans ....................................................... 6.03 6.17 5.12 

Other loans to individuals ......................................... 1.26 7.40 2.19 

All other loans and leases (including farm) ..................... 0.36 0.01 0.52 

Total loans and leases...................................................... 1.70 6.12 1.69 

Loans Outstanding (in billions) 

All real estate loans ..........................................................
 $4,122.4 $0.1 $485.2 

Construction and development ................................. 274.9 0.0 7.2 

 Nonfarm nonresidential ............................................. 1,059.4 0.0 29.1 

Multifamily residential real estate ............................. 215.8 0.0 35.6 

Home equity loans..................................................... 615.5 0.0 111.0 

Other 1-4 family residential ....................................... 1,828.3 0.0 248.3 

Commercial and industrial loans ..................................... 1,238.7 29.4 207.0 

Loans to individuals .......................................................... 1,289.6 523.5 160.6 

Credit card loans ....................................................... 668.3 502.1 57.2 

Other loans to individuals ......................................... 621.2 21.4 103.5 

All other loans and leases (including farm) ..................... 665.0 3.5 268.6 

Total loans and leases (plus unearned income) .............. 7,315.8 556.5 1,121.4 

Memo: Other Real Estate Owned (in millions) 

All other real estate owned ...............................................
 51,318.0 -1.9 4,548.4 

Construction and development ................................. 17,651.6 0.0 4.0 

 Nonfarm nonresidential ............................................. 10,701.3 0.0 167.0 

Multifamily residential real estate ............................. 2,667.2 0.0 782.1 

1-4 family residential ................................................. 12,089.5 0.3 970.3 

 Farmland.................................................................... 406.4 0.0 0.0 

 GNMA properties....................................................... 7,598.1 0.0 2,436.0 

* Asset Concentration Group Definitions (Groups are hierarchical and mutually exclusive): 

Agricultural
 

Banks
 

0.99 

1.61 

0.94 

0.77 

0.66 

1.61 

1.32 

1.63 

1.13 

1.64 

0.39 

0.93 

2.43 

10.08 

3.18 

3.72 

0.96 

1.61 

2.09 

0.67 

0.75 

0.67 

0.69 

1.91 

0.33 

1.72 

0.39 

0.51 

0.86 

0.28 

0.62 

0.41 

1.24 

0.34 

0.00 

0.33 

$74.7 

4.0 

21.8 

1.8 

1.6 

19.5 

16.1 

6.0 

0.1 

5.9 

28.5 

125.4 

882.2 

327.4 

294.5 

35.2 

172.7 

51.9 

0.5 

Asset Concentration Groups* 

Commercial Mortgage Consumer 

Lenders Lenders Lenders 

1.25 1.46 1.06 

1.63 3.12 0.87 

0.91 1.00 1.20 

0.78 0.80 0.29 

0.83 0.69 1.00 

1.84 1.57 1.16 

0.61 0.75 1.06 

1.49 0.88 1.44 

0.93 1.35 0.92 

1.58 0.81 1.69 

0.38 0.48 0.83 

1.10 1.41 1.33 

5.05 4.33 1.26 

15.29 10.08 3.85 

3.91 3.83 3.97 

3.38 2.76 2.89 

1.36 1.02 0.79 

4.90 4.66 1.21 

1.91 1.79 1.04 

1.23 0.49 1.31 

1.56 1.27 0.83 

1.17 0.38 1.54 

1.03 0.26 0.45 

3.92 4.06 1.29 

1.40 1.01 1.40 

4.15 3.18 0.77 

1.02 0.69 1.03 

0.95 0.38 0.32 

1.40 1.58 1.95 

1.08 0.94 0.91 

1.04 1.41 6.21 

1.48 1.18 1.79 

5.01 4.67 3.59 

0.81 0.59 0.78 

0.47 0.41 3.63 

1.29 1.02 1.85 

$1,856.1 $411.7 $17.9 

185.6 7.0 0.4 

741.9 29.1 1.0 

131.6 9.7 0.2 

199.4 35.9 8.4 

563.7 328.8 7.7 

557.0 11.7 2.4 

209.2 20.1 50.0 

28.7 2.5 16.2 

180.5 17.6 33.8 

139.1 3.0 0.3 

2,761.4 446.4 70.6 

30,688.6 2,870.3 68.1 

14,567.9 395.4 19.1 

8,107.9 224.9 15.7 

1,165.7 51.4 4.0 

5,873.7 1,447.1 28.0 

294.2 3.6 1.2 

659.5 750.3 0.0 

Other All Other All Other 

Specialized <$1 >$1
 

<$1 Billion
 Billion Billion 

1.33 1.66 2.25 

1.80 2.13 1.39

0.97 1.36 0.84 

0.16 1.05 1.05 

0.54 0.84 1.15 

1.68 1.92 3.38 

1.37 1.60 0.33 

1.72 1.98 1.74 

1.66 1.20 1.70 

1.73 2.00 1.75 

0.53 0.46 0.55 

1.33 1.60 1.64 

2.92 2.85 9.49 

10.34 9.60 15.82

2.86 2.78 4.85 

2.68 3.42 4.10 

0.88 1.03 1.93 

2.01 2.30 13.88 

1.58 2.19 1.21 

0.83 0.77 0.99 

1.17 0.72 1.95 

0.80 0.77 0.75 

0.87 0.57 0.51 

2.38 2.44 5.78 

0.39 0.41 1.59 

1.69 1.62 2.43

0.32 0.41 0.64 

0.01 0.35 0.52 

0.44 0.35 2.78 

0.26 0.30 1.40 

0.84 0.77 0.47 

0.60 0.55 2.18 

3.09 1.86 6.89 

0.33 0.45 0.87 

1.99 0.27 0.18 

0.57 0.44 1.32 

$9.6 $52.8 $1,214.4 

0.8 3.2 66.8

3.2 13.7 219.6 

0.2 1.4 35.2 

0.4 2.2 256.6 

4.5 28.8 626.9 

1.8 6.4 406.9 

1.6 6.4 312.0 

0.1 0.1 61.3 

1.5 6.3 250.7 

0.8 4.9 216.4 

13.8 70.5 2,149.7 

163.6 722.8 11,376.0 

52.3 231.0 2,054.6

48.7 195.7 1,646.9 

3.8 30.0 594.9 

35.0 224.3 3,338.1

23.8 17.2 14.5

0.0 24.8 3,727.0 

Credit-card Lenders - Institutions whose credit-card loans plus securitized receivables exceed 50 percent of total assets plus securitized receivables. 

International Banks - Banks with assets greater than $10 billion and more than 25 percent of total assets in foreign offices. 

Agricultural Banks - Banks whose agricultural production loans plus real estate loans secured by farmland exceed 25 percent of their total loans and leases.
 

Commercial Lenders - Institutions whose commercial and industrial loans, plus real estate construction and development loans, plus loans secured by commercial real estate properties
 

exceed 25 percent of total assets. 

Mortgage Lenders - Institutions whose residential mortgage loans, plus mortgage-backed securities, exceed 50 percent of total assets. 

Consumer Lenders - Institutions whose residential mortgage loans, plus credit-card loans, plus other loans to individuals, exceed 50 percent of total assets. 

Other Specialized < $1 Billion - Institutions with assets less than $1 billion, whose loans and leases are less than 40 percent of total assets. 

All Other < $1 billion - Institutions with assets less than $1 billion that do not meet any of the definitions above, they have significant lending activity with no identified asset concentrations. 

All Other > $1 billion - Institutions with assets greater than $1 billion that do not meet any of the definitions above, they have significant lending activity with no identified asset concentrations. 

** Noncurrent loan rates represent the percentage of loans in each category that are past due 90 days or more or that are in nonaccrual status. 

FDIC Quarterly 10 2011, Volume 5, No. 3 
 

 

Quarterly Banking Profile
 

TABLE V-A. Loan Performance, All FDIC-Insured Institutions
 

June 30, 2011 

Percent of Loans 30-89 Days Past Due 

All loans secured by real estate ..............................
 

Construction and development ........................
 

 Nonfarm nonresidential ....................................
 

Multifamily residential real estate ....................
 

Home equity loans............................................
 

Other 1-4 family residential ..............................
 

Commercial and industrial loans ............................
 

Loans to individuals .................................................
 

Credit card loans ..............................................
 

Other loans to individuals ................................
 

All other loans and leases (including farm) ............
 

Total loans and leases.............................................
 

Percent of Loans Noncurrent** 

All real estate loans .................................................
 

Construction and development ........................
 

 Nonfarm nonresidential ....................................
 

Multifamily residential real estate ....................
 

Home equity loans............................................
 

Other 1-4 family residential ..............................
 

Commercial and industrial loans ............................
 

Loans to individuals .................................................
 

Credit card loans ..............................................
 

Other loans to individuals ................................
 

All other loans and leases (including farm) ............
 

Total loans and leases.............................................
 

Percent of Loans Charged-off (net, YTD) 

All real estate loans .................................................
 

Construction and development ........................
 

 Nonfarm nonresidential ....................................
 

Multifamily residential real estate ....................
 

Home equity loans............................................
 

Other 1-4 family residential ..............................
 

Commercial and industrial loans ............................
 

Loans to individuals .................................................
 

Credit card loans ..............................................
 

Other loans to individuals ................................
 

All other loans and leases (including farm) ............
 

Total loans and leases.............................................
 

Loans Outstanding (in billions) 

All real estate loans .................................................
 

Construction and development ........................
 

 Nonfarm nonresidential ....................................
 

Multifamily residential real estate ....................
 

Home equity loans............................................
 

Other 1-4 family residential ..............................
 

Commercial and industrial loans ............................
 

Loans to individuals .................................................
 

Credit card loans ..............................................
 

Other loans to individuals ................................
 

All other loans and leases (including farm) ............
 

Total loans and leases (plus unearned income) ..... 

Memo: Other Real Estate Owned (in millions) 

All other real estate owned ......................................
 

Construction and development ........................
 

 Nonfarm nonresidential ....................................
 

Multifamily residential real estate ....................
 

1-4 family residential ........................................
 

 Farmland...........................................................
 

 GNMA properties..............................................
 

* Regions: 

Asset Size Distribution 

Less than $100 $1 Billion 

All Insured $100 Million to to 

Institutions Million $1 Billion $10 Billion 

1.71 1.59 1.34 1.18 

1.63 1.56 1.81 1.62 

0.89 1.47 1.16 0.86 

0.76 1.33 1.05 0.78 

1.09 0.88 0.78 0.76 

2.57 2.01 1.63 1.64 

0.53 1.58 1.08 0.70 

1.67 2.05 1.58 1.65 

1.68 1.44 1.89 1.71 

1.67 2.06 1.56 1.63 

0.39 0.51 0.38 0.43 

1.38 1.50 1.27 1.12 

6.68 2.99 3.96 5.01 

15.01 9.67 12.76 15.39 

4.05 3.41 3.49 3.87 

3.33 3.53 3.17 3.63 

1.76 1.22 1.40 1.34 

9.25 2.37 2.83 4.61 

1.67 2.45 2.48 2.23 

1.45 1.00 0.75 1.02 

1.76 0.66 1.35 1.42 

1.12 1.01 0.71 0.88 

0.76 0.77 0.84 0.82 

4.37 2.54 3.48 4.11 

1.44 0.53 0.80 1.30 

3.53 2.31 2.75 4.45 

0.91 0.57 0.59 1.05 

0.84 0.83 0.66 0.86 

2.18 0.65 0.74 1.11 

1.31 0.34 0.58 0.80 

1.00 0.84 1.11 1.14 

3.85 0.51 1.01 1.84 

6.03 2.08 5.66 4.75 

1.26 0.42 0.60 0.71 

0.36 0.00 0.33 0.50 

1.70 0.52 0.83 1.29 

$4,122.4 $59.4 $639.1 $652.2 

274.9 3.9 62.5 62.7 

1,059.4 17.7 254.9 266.1 

215.8 1.8 31.2 45.0 

615.5 1.9 35.2 47.3 

1,828.3 25.8 221.5 218.6 

1,238.7 11.0 104.1 137.8 

1,289.6 5.8 37.1 70.3 

668.3 0.1 2.4 18.6 

621.2 5.7 34.7 51.7 

665.0 9.5 38.1 34.4 

7,315.8 85.8 818.3 894.7 

51,318.0 1,288.9 13,797.5 10,778.8 

17,651.6 437.5 6,379.1 5,399.9 

10,701.3 407.6 3,848.8 2,820.9 

2,667.2 47.0 413.2 369.1 

12,089.5 363.8 2,847.1 2,043.4 

406.4 31.9 232.7 88.5 

7,598.1 2.2 78.3 57.9 

Greater
 

than
 

$10 Billion
 New York Atlanta 

1.92 1.26 1.97 

1.56 1.95 1.56 

0.76 0.82 0.91 

0.69 0.71 0.97 

1.14 0.66 1.34 

2.88 1.64 2.86 

0.44 0.76 0.38 

1.68 1.66 1.85 

1.67 1.57 1.83 

1.68 1.94 1.86 

0.39 0.25 0.35 

1.44 1.24 1.56 

7.78 4.49 8.70 

15.95 17.07 16.86 

4.45 3.69 4.84 

3.27 2.37 4.94 

1.82 1.15 1.84 

11.17 4.67 11.94 

1.50 1.98 1.37 

1.50 1.65 1.19 

1.77 1.77 1.65 

1.17 1.25 0.94 

0.75 0.32 0.48 

4.57 3.18 5.77 

1.64 0.85 1.98 

3.49 2.62 4.87 

1.01 0.76 1.11 

0.87 0.66 1.30 

2.37 0.91 2.88 

1.52 0.72 1.59 

0.97 1.45 0.68 

4.08 5.34 2.84 

6.07 6.17 6.17 

1.37 2.24 0.87 

0.36 0.08 0.21 

1.92 2.05 1.75 

$2,771.8 $817.4 $1,007.0 

145.9 41.7 82.6 

520.6 225.5 230.3 

137.8 64.6 29.5 

531.2 89.8 175.1 

1,362.4 389.4 480.6 

985.9 189.4 292.3 

1,176.3 380.8 227.7 

647.2 289.0 81.3 

529.1 91.8 146.4 

583.0 90.2 116.6 

5,517.0 1,477.8 1,643.6 

25,452.9 4,661.2 14,554.4 

5,435.1 1,266.7 5,555.7 

3,624.0 1,128.3 2,661.0 

1,837.9 244.9 510.9 

6,835.2 1,626.8 3,889.0 

53.3 15.2 98.0 

7,459.6 359.2 1,840.8 

Geographic Regions* 

Kansas 

Chicago City 

1.63 2.23 

1.66 1.67 

1.00 1.00 

0.60 1.29 

1.24 1.02 

2.39 3.79 

0.57 0.62 

1.42 1.99 

1.36 1.96 

1.44 2.03 

0.38 0.81 

1.26 1.79 

7.49 7.90 

14.13 13.21 

3.99 4.07 

3.71 2.69 

1.99 2.33 

12.08 12.61 

1.88 1.64 

1.23 1.55 

1.95 1.85 

1.00 1.09 

0.73 0.74 

4.84 4.96 

1.54 1.37 

4.67 2.02 

1.32 0.59 

0.78 0.44 

1.84 2.90 

1.26 1.26 

0.99 1.00 

2.03 5.05 

5.34 7.47 

0.88 1.02 

0.29 0.22 

1.37 1.93 

$795.1 $603.3 

45.3 38.6 

189.6 153.3 

60.6 20.1 

153.5 107.7 

331.1 258.5 

251.8 179.9 

184.6 217.8 

43.9 132.9 

140.7 84.9 

168.4 102.0 

1,399.8 1,103.0 

11,190.7 8,939.2 

2,479.4 3,183.8 

2,077.9 2,140.4 

494.6 317.7 

2,437.4 1,894.1 

78.8 69.3 

3,622.7 1,334.7 

San 

Dallas Francisco 

1.44 1.60 

1.32 1.73

0.88 0.74 

0.87 0.62 

0.88 0.86 

2.27 2.58 

0.70 0.34 

1.14 1.53 

0.93 1.71 

1.24 1.38 

0.38 0.25 

1.22 1.16 

4.47 5.09 

9.87 18.69

3.13 4.24 

4.45 3.11 

1.18 1.15 

4.81 6.15 

1.64 1.62 

0.59 1.62 

0.73 1.75 

0.52 1.50 

1.16 1.17 

3.43 3.21 

0.84 1.61 

2.00 3.34

0.49 1.00 

0.62 1.17 

1.50 1.83 

0.73 2.04 

0.72 1.16 

1.48 3.07 

3.12 4.35 

0.53 1.84 

0.44 0.91 

0.86 1.74 

$330.6 $569.1 

42.5 24.3

123.1 137.6 

10.1 31.0 

22.8 66.7 

120.0 248.7 

92.1 233.2 

45.3 233.4 

15.1 106.1 

30.1 127.3 

23.5 164.4 

491.5 1,200.1 

5,968.8 6,003.6 

3,006.6 2,159.4

1,451.8 1,242.0 

163.2 935.8 

1,186.2 1,055.9

111.5 33.7

49.7 391.2 

New York - Connecticut, Delaware, District of Columbia, Maine, Maryland, Massachusetts, New Hampshire, New Jersey, New York, Pennsylvania, Puerto Rico, Rhode Island, Vermont, 

U.S. Virgin Islands 

Atlanta - Alabama, Florida, Georgia, North Carolina, South Carolina, Virginia, West Virginia 

Chicago - Illinois, Indiana, Kentucky, Michigan, Ohio, Wisconsin 

Kansas City - Iowa, Kansas, Minnesota, Missouri, Nebraska, North Dakota, South Dakota 

Dallas - Arkansas, Colorado, Louisiana, Mississippi, New Mexico, Oklahoma, Tennessee, Texas 

San Francisco - Alaska, Arizona, California, Hawaii, Idaho, Montana, Nevada, Oregon, Pacific Islands, Utah, Washington, Wyoming 

** Noncurrent loan rates represent the percentage of loans in each category that are past due 90 days or more or that are in nonaccrual status. 

FDIC Quarterly 11 2011, Volume 5, No. 3 
 

 

 

 

 

 

 

 

 

 

 

 

TABLE VI-A. Derivatives, All FDIC-Insured Commercial Banks and State-Chartered Savings Banks
 

(dollar figures in millions;
 

notional amounts unless otherwise indicated)
 

ALL DERIVATIVE HOLDERS 

Number of institutions reporting derivatives .................
 

Total assets of institutions reporting derivatives ..........
 

Total deposits of institutions reporting derivatives .......
 

Total derivatives .............................................................
 

Derivative Contracts by Underlying Risk Exposure 

Interest rate....................................................................
 

Foreign exchange*.........................................................
 

Equity .............................................................................
 

Commodity & other (excluding credit derivatives)........
 

Credit..............................................................................
 

Total................................................................................
 

Derivative Contracts by Transaction Type 

Swaps ............................................................................
 

Futures & forwards ........................................................
 

Purchased options.........................................................
 

Written options...............................................................
 

Total................................................................................
 

Fair Value of Derivative Contracts 

Interest rate contracts....................................................
 

Foreign exchange contracts..........................................
 

Equity contracts .............................................................
 

Commodity & other (excluding credit derivatives)........
 

Credit derivatives as guarantor .....................................
 

Credit derivatives as beneficiary ...................................
 

Derivative Contracts by Maturity** 

Interest rate contracts ............................. < 1 year
 

.......................................... 1-5 years
 

.......................................... > 5 years
 

Foreign exchange contracts ................... < 1 year
 

.......................................... 1-5 years
 

.......................................... > 5 years
 

Equity contracts ....................................... < 1 year
 

.......................................... 1-5 years
 

.......................................... > 5 years
 

Commodity & other contracts ................. < 1 year
 

.......................................... 1-5 years
 

.......................................... > 5 years
 

Risk-Based Capital: Credit Equivalent Amount 

Total current exposure to tier 1 capital (%) ................... 

Total potential future exposure to tier 1 capital (%) ...... 

Total exposure (credit equivalent amount) 

to tier 1 capital (%) ..................................................
 

Credit losses on derivatives***..................................
 

HELD FOR TRADING 

Number of institutions reporting derivatives .................
 

Total assets of institutions reporting derivatives ..........
 

Total deposits of institutions reporting derivatives .......
 

Derivative Contracts by Underlying Risk Exposure 

Interest rate....................................................................
 

Foreign exchange..........................................................
 

Equity .............................................................................
 

Commodity & other ........................................................
 

Total................................................................................
 

Trading Revenues: Cash & Derivative Instruments 

Interest rate....................................................................
 

Foreign exchange..........................................................
 

Equity .............................................................................
 

Commodity & other (including credit derivatives) ........
 

Total trading revenues...................................................
 

Share of Revenue 

Trading revenues to gross revenues (%) ......................
 

Trading revenues to net operating revenues (%) ..........
 

HELD FOR PURPOSES OTHER THAN TRADING 

Number of institutions reporting derivatives .................
 

Total assets of institutions reporting derivatives ..........
 

Total deposits of institutions reporting derivatives .......
 

Derivative Contracts by Underlying Risk 

Exposure 

Interest rate....................................................................
 

Foreign exchange..........................................................
 

Equity .............................................................................
 

Commodity & other ........................................................
 

Total notional amount ....................................................
 

All line items are reported on a quarterly basis. 

2nd Quarter 1st Quarter 4th Quarter 3rd Quarter 2nd Quarter %Change 

2011 2011 2010 2010 2010 10Q2-11Q2 

1,165 1,146 1,169 1,208 1,160 0.4 

$11,163,788 $10,946,225 $10,836,201 $10,890,221 $10,652,051 4.8 

7,895,132 7,707,825 7,547,346 7,403,759 7,250,149 8.9 

251,258,807 246,083,990 232,210,835 236,472,730 225,519,019 11.4 

204,635,788 199,547,647 193,498,009 196,558,835 188,621,101 8.5 

28,389,054 28,788,641 22,002,935 22,531,799 20,245,402 40.2 

1,654,519 1,471,260 1,363,760 1,679,128 1,615,062 2.4 

1,351,825 1,377,484 1,195,150 1,153,316 1,076,212 25.6 

15,227,620 14,898,959 14,150,982 14,549,653 13,961,242 9.1 

251,258,807 246,083,990 232,210,835 236,472,730 225,519,019 11.4 

156,064,620 152,747,072 149,256,581 146,962,933 141,427,459 10.3 

41,100,004 39,084,280 35,712,439 39,643,697 36,793,865 11.7 

18,861,494 19,021,277 16,174,216 16,911,379 15,399,619 22.5 

18,099,386 18,256,163 15,904,093 16,697,323 15,898,211 13.8 

234,125,505 229,108,792 217,047,329 220,215,332 209,519,153 11.7 

88,683 92,291 92,057 107,167 98,100 -9.6 

15,548 8,198 12,340 -7,464 -4,874 N/M 

312 1,763 -2,126 -1,777 311 0.3 

148 -916 -1,068 -721 -503 N/M 

-67,253 -40,236 -68,248 -131,318 -222,427 N/M 

75,397 50,612 82,772 150,801 242,490 -68.9 

94,641,832 92,443,044 90,842,757 90,921,190 89,002,955 6.3 

35,300,470 34,896,890 33,496,960 35,145,305 33,352,731 5.8 

25,211,181 24,922,242 24,306,863 24,550,151 23,099,484 9.1 

17,820,001 18,023,979 14,467,367 13,362,678 11,959,585 49.0 

3,180,412 2,741,047 2,432,756 2,582,310 2,356,096 35.0 

1,530,257 1,432,790 1,289,279 1,431,627 1,306,940 17.1 

358,238 349,752 296,198 352,002 326,743 9.6 

225,885 204,151 190,861 217,579 205,295 10.0 

93,112 84,177 84,629 86,713 80,595 15.5 

438,496 504,234 382,507 311,897 324,203 35.3 

237,875 225,140 239,847 241,288 207,019 14.9 

30,222 25,209 26,176 33,836 30,459 -0.8 

38.3 37.7 41.3 48.6 45.0 

86.4 86.8 84.0 83.1 83.0 

124.7 124.4 125.2 131.7 128.1 

148.9 77.4 668.4 586.7 273.2 -45.5 

199 194 196 201 189 5.3 

9,307,036 9,075,449 8,968,803 9,001,809 8,882,869 4.8 

6,605,682 6,419,032 6,279,414 6,139,890 6,078,628 8.7 

200,741,527 196,013,965 191,773,865 194,585,711 186,781,466 7.5 

26,070,060 26,378,493 20,853,441 20,699,946 18,086,768 44.1 

1,648,685 1,465,412 1,357,525 1,672,913 1,608,817 2.5 

1,331,805 1,356,822 1,184,245 1,145,723 1,070,966 24.4 

229,792,077 225,214,691 215,169,076 218,104,293 207,548,018 10.7 

4,320 4,584 1,413 4,150 68 6,252.9 

497 29 1,892 -1,087 4,312 -88.5 

735 747 365 405 418 75.8 

1,810 2,043 -226 609 1,912 -5.3 

7,362 7,403 3,444 4,077 6,710 9.7 

6.2 6.3 2.9 3.5 5.5 

45.7 40.7 25.5 28.4 47.7 

1,055 1,036 1,058 1,085 1,047 0.8 

10,824,473 10,594,819 10,477,531 10,536,789 10,263,627 5.5 

7,726,305 7,497,971 7,334,938 7,200,127 7,016,789 10.1 

3,894,261 3,533,682 1,724,144 1,973,124 1,839,635 111.7 

413,312 333,908 136,970 124,108 120,010 244.4 

5,834 5,848 6,235 6,214 6,244 -6.6 

20,020 20,662 10,905 7,593 5,246 281.6 

4,333,427 3,894,100 1,878,253 2,111,039 1,971,135 119.8 

Asset Size Distribution 

Less 

than $100 

Million 

$100 

Million to 

$1 Billion 

$1 Billion 

to $10 

Billion 

Greater than 

$10 Billion 

91 

$6,624 

5,582 

162 

698 

$284,146 

232,660 

17,393 

295 

$841,320 

657,333 

65,027 

81 

$10,031,699 

6,999,558 

251,176,225 

158 

0 

4 

0 

0 

162 

16,953 

178 

108 

18 

134 

17,393 

59,589 

4,467 

466 

342 

163 

65,027 

204,559,088 

28,384,409 

1,653,940 

1,351,465 

15,227,322 

251,176,225 

27 

50 

22 

63 

162 

8,845 

4,077 

678 

3,658 

17,258 

43,018 

11,043 

3,916 

6,453 

64,429 

156,012,731 

41,084,834 

18,856,879 

18,089,212 

234,043,656 

0 

0 

0 

0 

0 

0 

-5 

0 

2 

2 

0 

0 

81 

-24 

23 

1 

6 

-2 

88,607 

15,572 

288 

145 

-67,259 

75,399 

21 

28 

28 

0 

0 

0 

0 

0 

0 

0 

0 

0 

6,682 

3,793 

2,347 

176 

2 

0 

28 

25 

1 

9 

5 

0 

12,143 

21,402 

13,606 

2,802 

115 

118 

102 

192 

14 

222 

41 

0 

94,622,985 

35,275,247 

25,195,201 

17,817,024 

3,180,295 

1,530,139 

358,108 

225,668 

93,097 

438,265 

237,830 

30,222 

0.1 

0.1 

0.5 

0.2 

1.0 

0.4 

43.2 

97.8 

0.1 0.7 1.4 141.0 

0.0 0.2 7.9 140.8 

10 

595 

488 

74 

32,994 

26,690 

56 

232,560 

179,099 

59 

9,040,887 

6,399,405 

13 

0 

0 

0 

13 

1,154 

0 

0 

2 

1,156 

11,525 

3,057 

72 

210 

14,863 

200,728,835 

26,067,003 

1,648,613 

1,331,594 

229,776,045 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

14 

4 

3 

-3 

19 

4,306 

493 

732 

1,812 

7,344 

0.0 

0.0 

0.0 

0.0 

0.6 

4.9 

6.4 

46.8 

82 

6,109 

5,166 

632 

256,147 

210,094 

266 

746,989 

581,823 

75 

9,815,228 

6,929,221 

145 

0 

4 

0 

149 

15,799 

178 

108 

17 

16,102 

48,064 

975 

395 

132 

49,566 

3,830,253 

412,159 

5,327 

19,871 

4,267,611 

N/M - Not Meaningful 

*Include spot foreign exchange contracts. All other references to foreign exchange contracts in which notional values or fair values are reported exclude spot foreign exchange contracts.
 

** Derivative contracts subject to the risk-based capital requirements for derivatives.
 

*** The reporting of credit losses on derivatives is applicable to all banks filing the FFIEC 031 report form and to those banks filing the FFIEC 041 report form that have $300 million or more
 

in total assets.
 

FDIC Quarterly 12 2011, Volume 5, No. 3 
 

 

Quarterly Banking Profile
 

TABLE VII-A. Servicing, Securitization, and Asset Sales Activities (All FDIC-Insured Commercial Banks and State-Chartered 

Savings Banks) 

(dollar figures in millions) 

Assets Securitized and Sold with Servicing Retained or with 

Recourse or Other Seller-Provided Credit Enhancements 

Number of institutions reporting securitization activities .........................................
 

Outstanding Principal Balance by Asset Type 

1-4 family residential loans................................................................................
 

Home equity loans .............................................................................................
 

Credit card receivables......................................................................................
 

 Auto loans ..........................................................................................................
 

Other consumer loans .......................................................................................
 

Commercial and industrial loans.......................................................................
 

All other loans, leases, and other assets..........................................................
 

Total securitized and sold..........................................................................................
 

Maximum Credit Exposure by Asset Type 

1-4 family residential loans................................................................................
 

Home equity loans .............................................................................................
 

Credit card receivables......................................................................................
 

 Auto loans ..........................................................................................................
 

Other consumer loans .......................................................................................
 

Commercial and industrial loans.......................................................................
 

All other loans, leases, and other assets..........................................................
 

Total credit exposure .................................................................................................
 

Total unused liquidity commitments provided to institution's own securitizations ...
 

Securitized Loans, Leases, and Other Assets 30-89 Days Past Due (%) 

1-4 family residential loans................................................................................
 

Home equity loans .............................................................................................
 

Credit card receivables......................................................................................
 

 Auto loans ..........................................................................................................
 

Other consumer loans .......................................................................................
 

Commercial and industrial loans.......................................................................
 

All other loans, leases, and other assets..........................................................
 

Total loans, leases, and other assets .......................................................................
 

Securitized Loans, Leases, and Other Assets 90 Days or More Past Due (%) 

1-4 family residential loans................................................................................
 

Home equity loans .............................................................................................
 

Credit card receivables......................................................................................
 

 Auto loans ..........................................................................................................
 

Other consumer loans .......................................................................................
 

Commercial and industrial loans.......................................................................
 

All other loans, leases, and other assets..........................................................
 

Total loans, leases, and other assets .......................................................................
 

Securitized Loans, Leases, and Other Assets Charged-off 

(net, YTD, annualized, %) 

1-4 family residential loans................................................................................
 

Home equity loans .............................................................................................
 

Credit card receivables......................................................................................
 

 Auto loans ..........................................................................................................
 

Other consumer loans .......................................................................................
 

Commercial and industrial loans.......................................................................
 

All other loans, leases, and other assets..........................................................
 

Total loans, leases, and other assets .......................................................................
 

Seller's Interests in Institution's Own Securitizations - Carried as Loans 

Home equity loans .............................................................................................
 

Credit card receivables......................................................................................
 

Commercial and industrial loans.......................................................................
 

Seller's Interests in Institution's Own Securitizations - Carried as Securities 

Home equity loans .............................................................................................
 

Credit card receivables......................................................................................
 

Commercial and industrial loans.......................................................................
 

Assets Sold with Recourse and Not Securitized 

Number of institutions reporting asset sales ....................................................
 

Outstanding Principal Balance by Asset Type 

1-4 family residential loans................................................................................
 

Home equity, credit card receivables, auto, and other consumer loans .........
 

Commercial and industrial loans.......................................................................
 

All other loans, leases, and other assets..........................................................
 

Total sold and not securitized....................................................................................
 

Maximum Credit Exposure by Asset Type 

1-4 family residential loans................................................................................
 

Home equity, credit card receivables, auto, and other consumer loans .........
 

Commercial and industrial loans.......................................................................
 

All other loans, leases, and other assets..........................................................
 

Total credit exposure .................................................................................................
 

Support for Securitization Facilities Sponsored by Other Institutions 

Number of institutions reporting securitization facilities sponsored by others .......
 

Total credit exposure .................................................................................................
 

Total unused liquidity commitments .........................................................................
 

Other 

Assets serviced for others* .......................................................................................
 

Asset-backed commercial paper conduits 

Credit exposure to conduits sponsored by institutions and others.................. 

Unused liquidity commitments to conduits sponsored by institutions

 and others ..................................................................................................
 

Net servicing income (for the quarter) ......................................................................
 

Net securitization income (for the quarter) ...............................................................
 

Total credit exposure to Tier 1 capital (%)** .............................................................
 

2nd 1st 4th 3rd 2nd % Change 

Quarter Quarter Quarter Quarter Quarter 10Q2­

2011 2011 2010 2010 2010 11Q2 

142 140 137 135 124 14.5 

$758,311 $753,710 $752,619 $760,102 $759,058 -0.1 

1,028 0 0 0 0 0.0 

10,624 11,607 13,748 14,320 15,452 -31.2 

228 234 298 329 486 -53.1 

4,041 4,138 4,234 4,333 5,021 -19.5 

77 257 4,014 4,340 871 -91.2 

195,677 206,878 193,066 213,902 209,607 -6.6 

969,985 976,825 967,979 997,326 990,495 -2.1 

4,321 4,547 4,683 4,889 5,009 -13.7 

0 0 0 0 0 0.0 

531 552 609 574 664 -20.0 

56 4 5 6 6 833.3 

202 201 185 207 245 -17.6 

0 0 9 9 86 -100.0 

476 397 440 1,165 270 76.3 

5,584 5,701 5,931 6,850 6,280 -11.1 

124 125 208 211 166 -25.3 

4.0 4.7 5.8 6.0 5.6 

1.5 0.0 0.0 0.0 0.0 

1.3 1.1 1.1 1.2 1.5 

1.9 1.5 1.6 1.4 1.2 

3.6 3.3 3.8 3.4 3.7 

1.0 0.7 0.0 0.0 0.9 

0.9 1.3 1.1 1.5 2.5 

3.3 3.9 4.7 4.9 4.9 

6.9 9.1 9.1 10.5 10.9 

3.2 0.0 0.0 0.0 0.0 

0.5 0.5 0.5 0.5 0.7 

0.2 0.0 0.3 0.3 0.2 

3.2 2.9 2.9 2.9 2.7 

1.1 0.0 0.0 0.0 0.5 

6.2 5.8 7.3 9.7 8.4 

6.7 8.2 8.6 10.1 10.1 

0.6 0.3 1.9 1.4 0.7 

1.6 0.0 0.0 0.0 0.0 

2.9 1.4 7.9 6.2 4.2 

1.1 0.0 1.4 0.9 0.4 

0.7 0.3 1.8 1.4 0.9 

0.0 0.0 0.0 0.0 0.1 

0.1 0.1 0.4 0.2 0.0 

0.5 0.3 1.7 1.2 0.6 

0 0 0 0 0 0.0 

9,115 8,157 7,350 6,073 5,088 79.1 

2 2 2 2 3 -33.3 

447 0 0 0 0 0.0 

0 0 0 0 0 0.0 

0 0 0 0 0 0.0 

862 857 855 847 835 3.2 

54,869 64,391 64,176 60,998 62,747 -12.6 

1,360 1,417 1,455 571 41 3,217.1 

147 102 379 445 537 -72.6 

54,922 54,961 53,860 53,588 53,811 2.1 

111,298 120,872 119,870 115,603 117,137 -5.0 

12,992 13,514 15,587 14,996 14,196 -8.5 

192 193 190 28 21 814.3 

127 81 90 77 77 64.9 

13,513 13,420 13,115 12,969 12,809 5.5 

26,824 27,209 28,983 28,069 27,103 -1.0 

159 163 167 155 129 23.3 

38,024 30,581 29,583 29,189 10,206 272.6 

632 626 514 504 418 51.2 

5,755,641 5,748,104 5,783,491 5,892,026 5,956,566 -3.4 

10,109 9,895 10,009 11,649 10,699 -5.5 

70,504 62,396 61,364 74,623 70,087 0.6 

2,115 4,671 4,793 2,963 3,576 -40.9 

138 99 148 165 156 -11.5 

5.9 5.3 5.6 5.5 3.8 

Asset Size Distribution 

Less than 

$100 

Million 

$100 

Million to 

$1 Billion 

$1 Billion 

to $10 

Billion 

Greater 

than $10 

Billion 

21 70 21 30 

$371 

0 

0 

0 

0 

3 

4 

378 

$776 

0 

683 

0 

0 

14 

27 

1,500 

$3,452 

0 

0 

33 

0 

29 

105 

3,619 

$753,713 

1,028 

9,941

195 

4,041 

31 

195,540 

964,489 

1 

0 

0 

0 

0 

0 

0 

1 

0 

41 

0 

242 

0 

0 

0 

5 

288 

0 

53 

0 

0 

3 

0 

0 

0 

56 

2 

4,226 

0 

288

52 

202 

0 

471 

5,239 

122 

3.5 

0.0 

0.0 

0.0 

0.0 

0.0 

0.0 

3.4 

0.0 

0.0 

1.9 

0.0 

0.0 

5.9 

0.0 

0.9 

2.3 

0.0 

0.0 

1.2 

0.0 

0.0 

0.4 

2.2 

4.0 

1.5 

1.3

2.0 

3.6 

0.0 

0.9 

3.3 

3.3 

0.0 

0.0 

0.0 

0.0 

0.0 

0.0 

3.2 

0.1 

0.0 

2.1 

0.0 

0.0 

6.2 

0.0 

1.1 

3.3 

0.0 

0.0 

0.1 

0.0 

0.0 

0.1 

3.2 

6.9 

3.2 

0.4

0.2 

3.2 

0.0 

6.2 

6.7 

0.0 

0.0 

0.0 

0.0 

0.0 

0.0 

0.0 

0.0 

0.0 

0.0 

4.4 

0.0 

0.0 

0.0 

0.0 

2.0 

0.0 

0.0 

0.0 

-0.1 

0.0 

0.0 

0.0 

0.0 

0.6 

1.6 

2.8

1.3 

0.7 

0.0 

0.1 

0.5 

0 

0 

2 

0 

53 

0 

0 

0 

0 

0 

9,061 

0 

0 

0 

0 

0 

0 

0 

0 

0 

0 

447 

0 

0 

161 536 127 38 

1,230 

0 

1 

4 

1,235 

10,506 

6 

47 

58 

10,617 

4,463 

14 

80 

314 

4,871 

38,670 

1,340 

19 

54,545 

94,575 

126 

0 

0 

4 

130 

1,850 

3 

37 

42 

1,931 

2,386 

3 

79 

16 

2,484 

8,630 

186 

11 

13,452 

22,279 

20 

26 

88 

271 

35 

145 

16 

37,583 

0 0 0 632 

4,242 87,156 102,272 5,561,971 

5 1 53 10,050 

0 

36 

0 

1.0 

0 

132 

3 

2.0 

1,498 

149 

4 

1.8 

69,006 

1,798 

130 

7.1 

* The amount of financial assets serviced for others, other than closed-end 1-4 family residential mortgages, is reported when these assets are greater than $10 million. 

** Total credit exposure includes the sum of the three line items titled “Total credit exposure” reported above. 

FDIC Quarterly 13 2011, Volume 5, No. 3 
Quarterly Banking Profile
 

INSURANCE FUND INDICATORS 

■ DIF Balance Turns Positive 

■ Insured Deposits Grow by 2.3 Percent 

■ 22 Institutions Fail during Second Quarter 

■ $1 Trillion Temporarily Insured in Noninterest-Bearing Transaction Accounts 

Total assets of the 7,513 FDIC-insured institutions 

increased by 1.4 percent ($185.9 billion) during the 

second quarter of 2011.1

 Total deposits increased by 

1.7 percent ($163.1 billion), domestic office deposits 

increased by 2.9 percent ($234.4 billion), and foreign 

office deposits decreased by 4.4 percent ($71.3 billion). 

Domestic noninterest-bearing deposits increased by 9.5 

percent ($165.6 billion) and savings deposits and interest-bearing checking accounts increased by 2.5 percent 

($110.0 billion), while domestic time deposits decreased 

by 2.1 percent ($41.3 billion). For the twelve months 

ending June 30, total domestic deposits grew by 7.3 

percent ($557.9 billion), with interest-bearing deposits 

increasing by 3.1 percent ($191.8 billion) and noninterest-bearing deposits rising by 23.7 percent ($366.1 

billion). 

At the end of the second quarter, domestic deposits 

funded 60.5 percent of industry assets, the largest share 

since the first quarter of 1997, when domestic deposits 

funded 60.8 percent of assets. Insured institutions had 

$1.9 trillion in domestic noninterest-bearing deposits 

on June 30, 2011, 64 percent ($1.2 trillion) of which 

was in noninterest-bearing transaction accounts larger 

than $250,000. Of this total, $1.0 trillion exceeded the 

basic coverage limit of $250,000 per account, but was 

fully insured by the temporary unlimited coverage.2 

Banks with under $10 billion in assets funded 3.6 

percent of their assets with deposits receiving the 

temporary unlimited coverage, while these deposits 

funded 8.8 percent of assets at banks with more than 

$10 billion in assets. The total amount receiving 

temporary unlimited coverage increased by 17.2 percent 

($153.8 billion) during the second quarter, following 

1

 Includes insured commercial banks and savings institutions. 2

 The Dodd-Frank Wall Street Reform and Consumer Protection Act 

(Dodd-Frank), enacted on July 21, 2010, provides temporary unlimited 

deposit insurance coverage for noninterest-bearing transaction 

accounts from December 31, 2010, through December 31, 2012, 

regardless of the balance in the account and the ownership capacity of 

the funds. The unlimited coverage is available to all depositors, including consumers, businesses, and government entities. The coverage is 

separate from, and in addition to, the insurance coverage provided for 

a depositor’s other accounts held at an FDIC-insured bank. 

growth of 4.1 percent ($34.8 billion) during the first 

quarter. Table 1 shows the distribution of accounts 

receiving unlimited coverage on noninterest-bearing 

transaction accounts by institution asset size. 

Total estimated insured deposits increased by 2.3 

percent in the quarter ending June 30, and rose by a 

total of 20.3 percent over the past four quarters.3

 The 

large four-quarter increase was primarily attributable to 

the additional temporary coverage of noninterest-bearing transaction accounts authorized by the Dodd-Frank 

Act. For institutions existing at the start and the end of 

the most recent quarter, insured deposits increased 

during the quarter at 3,444 institutions (46 percent), 

decreased at 4,033 institutions (54 percent), and 

remained unchanged at 34 institutions. 

The condition of the Deposit Insurance Fund (DIF) 

continues to improve. The DIF increased by $4.9 

billion during the second quarter of 2011 to $3.9 billion 

(unaudited), the sixth consecutive quarterly increase. 

This is the first positive quarter-end balance since June 

30, 2009. Assessment income of $3.2 billion and a $2.1 

billion negative provision for insurance losses were the 

primary contributors to the improvement in the DIF 

balance. Interest earnings, combined with unrealized 

gains on available-for-sale securities and other net 

revenue, increased the fund by another $144 million. 

Operating expenses reduced the fund balance by 

$463 million. 

The number of bank failures has fallen four quarters in 

a row. A total of 22 insured institutions with combined 

assets of $9.4 billion failed during the second quarter of 

2011, at an estimated cost to the DIF of $2.0 billion. 

The DIF’s reserve ratio was 0.06 percent on June 30, 

2011, up from negative 0.02 percent at March 31, 2011, 

and negative 0.28 percent four quarters earlier. 

3

 Figures for estimated insured deposits in this discussion include 

insured branches of foreign banks, in addition to insured commercial 

banks and savings institutions. 

FDIC Quarterly 15 2011, Volume 5, No. 3 
Table 1
 

Insured Commercial Banks and Savings Institutions as of June 30, 2011 

Distribution of Noninterest-Bearing Domestic Deposits, by Asset Size 

Asset Size 

Less than $1 Billion 

$1 - $10 Billion 

$10 - $50 Billion 

$50 - $100 Billion 

Over $100 Billion 

Total 

Number of 


Institutions
 

6,846 

561 

69 

18 

19 

7,513 

Total Assets 

($ Bil.) 

Dodd - Frank 

Domestic Noninterest-Bearing Transaction Accounts 

Larger than $250,000 Other 

Amount above Average Noninterestthe $250,000 Average Number of Bearing 

Total Coverage Limit Account Accounts per Deposits* 

($ Bil.) ($ Bil.) Size ($000) Institution ($ Bil.) 

$1,419.1 $60.8 $38.6 $684 13 $114.0 

1,422.7 86.9 63.3 922 168 77.4 

1,362.5 102.9 83.0 1,290 1,156 61.2 

1,253.5 91.2 78.3 1,764 2,874 42.7 

8,143.0 873.1 784.3 2,458 18,692 402.7 

13,600.8 1,215.0 1,047.5 1,814 89 698.0 

1,651 84 694.1 

1,619 82 673.8 

* Includes noninterest-bearing transaction accounts smaller than $250,000 and noninterest-bearing deposits not classified as transaction accounts. 

March 31, 2011 7,574 13,414.9 1,053.2 893.7 

December 31, 2010 7,658 13,319.5 1,015.7 858.9 

Table 2
 

Distribution of the Assessment Base for FDIC-Insured

Data as of June 30, 2011 

Institutions* by Asset Size 

Asset Size 

Number of 

Institutions 

Percent of 

Total Institutions 

New Assessment 

Base** ($ Bil.) 

Percent of 

New Base 

Less than $1 Billion 

$1 - $10 Billion 

$10 - $50 Billion 

$50 - $100 Billion 

Over $100 Billion 

6,846 

561 

69 

18 

19 

91.1% 

7.5% 

0.9% 

0.2% 

0.3% 

1,260 

1,273 

1,206 

1,067 

7,047 

10.6% 

10.7% 

10.2% 

9.0% 

59.5% 

Total 7,513 100.0% 11,853 100.0% 

* Excludes ten insured U.S. branches of foreign banks.
 

** Average consolidated total assets minus average tangible equity, with adjustments for bankers banks and custodial banks.
 

Effective April 1, 2011, the deposit insurance assessment base has changed to average consolidated total 

assets minus average tangible equity.4 Revisions to 

insurance assessment rates and pricing rules for large 

banks (banks with assets greater than $10 billion) also 

became effective on that date. The Fourth Quarter 

2010 Quarterly Banking Profile includes a more 

detailed explanation of these changes. Table 2 shows 

the amount and distribution of the new assessment base 

by asset size category. 

Dodd-Frank requires that, for at least five years, the 

FDIC must make available to the public the reserve 

ratio and the DRR using both estimated insured 

deposits and the new assessment base. As of June 30, 

2011, the FDIC reserve ratio would have been 0.03 

percent using the new assessment base (compared to 

0.06 percent using estimated insured deposits), and the 

2 percent DRR using estimated insured deposits would 

have been 1.1 percent using the new assessment base. 

Author: 	 Kevin Brown, Sr. Financial Analyst 

Division of Insurance and Research 

(202) 898-6817 

4

 There is an additional adjustment to the assessment base for banker’s banks and custodial banks, as permitted under Dodd-Frank. 

FDIC Quarterly 	 16 2011, Volume 5, No. 3 
 

 

 

 

 

 

 

 

 

 

Quarterly Banking Profile
 

Table I-B. Insurance Fund Balances and Selected Indicators
 

(dollar figures in millions) 

2nd 

Quarter 

2011 

1st 

Quarter 

2011 

4th 

Quarter 

2010 

3rd 

Quarter 

2010 

-$15,247 

3,592 

40 

0 

414 

-3,763 

94 

163 

7,238 

-8,009 

NM 

-0.15 

5,421,418 

1.98 

7,753,409 

2.54 

7,771 

2nd 

Quarter 

2010 

-$20,717 

3,242 

64 

0 

382 

-2,552 

55 

-61 

5,470 

-15,247 

NM 

-0.28 

5,437,411 

12.86 

7,681,284 

1.58 

7,840 

Beginning Fund Balance ..... 

Changes in Fund Balance: 

Assessments earned.............. 

Interest earned on

 investment securities ...... 

Realized gain on sale of

 investments...................... 

Operating expenses ............... 

Provision for insurance

 losses............................... 

All other income, 

net of expenses ............... 

Unrealized gain/(loss) on

 available-for-sale

 securities ......................... 

Total fund balance change ..... 

Ending Fund Balance........... 

Percent change from 

four quarters earlier......... 

Reserve Ratio (%) ................. 

Estimated Insured 

Deposits**.............................. 

Percent change from 

four quarters earlier......... 

Domestic Deposits............... 

Percent change from 

four quarters earlier......... 

Number of institutions

 reporting......................... 

-$1,023 

3,163 

37 

0 

463 

-2,095 

80 

27 

4,939 

3,916 

NM 

0.06 

6,539,164 

20.26 

8,244,862 

7.34 

7,523 

-$7,352 

3,484 

28 

0 

395 

-3,089 

66 

57 

6,329 

-1,023 

NM 

-0.02 

6,391,933 

16.80 

8,006,889 

3.95 

7,584 

-$8,009 

3,498 

39 

0 

452 

2,446 

48 

-30 

657 

-7,352 

NM 

-0.12 

6,314,391 

16.77 

7,887,729 

2.37 

7,668 

Percent of Insured Deposits 

1.01 

0.76 

0.36 

0.27 0.22 

-0.02 0.06 -0.16 -0.39 -0.38 -0.28 -0.15 -0.12 

6/08 12/08 6/09 12/09 6/10 12/10 6/11 

Deposit Insurance Fund* 

1st 4th 

Quarter Quarter 

2010 2009 

-$20,862 -$8,243 

3,278 3,042 

62 76 

0 0 

345 379 

3,021 17,766 

22 2,721 

149 -313 

145 -12,619 

-20,717 -20,862 

NM NM 

-0.38 -0.39 

5,472,395 5,407,742 

13.26 13.83 

7,702,451 7,705,353 

2.06 2.66 

7,944 8,022 

DIF Reserve Ratios 

Table II-B. Problem Institutions and Failed/Assisted Institutions
 

(dollar figures in millions) 

Problem Institutions 

Number of institutions ................................................ 

 Total assets................................................................. 

Failed Institutions 

Number of institutions ................................................ 

 Total assets................................................................. 

Assisted Institutions**** 

Number of institutions ................................................ 

 Total assets................................................................. 

* Quarterly financial statement results are unaudited. 

2011*** 2010*** 2010 

865 

$372,090 

829 

$403,203 

884 

$390,017 

48 

$19,232 

86 

$69,396 

157 

$92,085 

0 

$0 

0 

$0 

0 

$0 

3rd 

Quarter 

2009 

$10,368 

2,965 

176 

732 

328 

21,694 

308 

-770 

-18,611 

-8,243 

NM 

-0.16 

5,315,920 

16.96 

7,561,334 

4.58 

8,109 

2009 

702 

$402,782 

140 

$169,709 

8 

$1,917,482 

2nd 

Quarter 

2009 

$13,007 

1st 

Quarter 

2009 

$17,276 

4th 

Quarter 

2008 

$34,588 

3rd 

Quarter 

2008 

$45,217 

2nd 

Quarter 

2008 

$52,843 

9,095 2,615 996 881 640 

240 212 277 526 651 

521 

298 

136 

266 

302 

290 

473 

249 

0 

256 

11,615 6,637 19,163 11,930 10,221 

375 2 15 16 1 

-957 

-2,639 

-331 

-4,269 

551 

-17,312 

-346 

-10,629 

1,559 

-7,626 

10,368 13,007 17,276 34,588 45,217 

-77.07 -75.39 -67.04 -33.17 -11.73 

0.22 0.27 0.36 0.76 1.01 

4,817,783 4,831,748 4,750,783 4,545,198 4,468,086 

7.83 8.87 10.68 7.13 5.50 

7,561,996 7,546,996 7,505,408 7,230,326 7,036,264 

7.47 6.65 8.43 7.15 5.04 

8,205 8,257 8,315 8,394 8,462 

Deposit Insurance Fund Balance 

and Insured Deposits 

($ Millions) 

DIF DIF-Insured 

Balance Deposits 

6/08 $45,217 $4,468,086 

9/08 34,588 4,545,198 

12/08 17,276 4,750,783 

3/09 13,007 4,831,748 

6/09 10,368 4,817,783 

9/09 -8,243 5,315,920 

12/09 -20,862 5,407,742 

3/10 -20,717 5,472,395 

6/10 -15,247 5,437,411 

9/10 -8,009 5,421,418 

12/10 -7,352 6,314,391 

3/11 -1,023 6,391,933 

6/11 3,916 6,539,164 

2008 2007 2006 

252 76 50 $159,405 $22,189 $8,265 

25 3 0 $371,945 $2,615 $0 

5 0 0 $1,306,042 $0 $0 

NM - Not meaningful 

** Beginning in the third quarter of 2009, estimates of insured deposits are based on a $250,000 general coverage limit. The Dodd-Frank Wall Street Reform and Consumer Protection Act 


(Dodd-Frank) temporarily provides unlimited coverage for noninterest bearing transaction accounts for two years beginning December 31, 2010. Beginning in the fourth quarter of 2010, 


estimates of insured deposits include the entire balance of noninterest bearing transaction accounts.
 

***Through June 30.
 

**** Assisted institutions represent five institutions under a single holding company that received assistance in 2008, and eight institutions under a different single holding company that
 

received assistance in 2009.
 

FDIC Quarterly 17 2011, Volume 5, No. 3 
 

 

 

 

Table III-B. Estimated FDIC-Insured Deposits by Type of Institution
 

(dollar figures in millions) 

June 30, 2011 

Number of 

Institutions 

Total 

Assets 

Domestic 

Deposits* 

Est. Insured 

Deposits 

Commercial Banks and Savings Institutions 

FDIC-Insured Commercial Banks ............................................... 6,413 $12,366,774 $7,315,259 $5,710,313

 FDIC-Supervised ................................................................... 4,240 1,953,727 1,490,307 1,207,025

 OCC-Supervised.................................................................... 1,349 8,583,956 4,704,806 3,619,916

 Federal Reserve-Supervised................................................. 824 1,829,091 1,120,146 883,373 

FDIC-Insured Savings Institutions .............................................. 1,100 1,234,041 910,367 810,672

 OTS-Supervised Savings Institutions.................................... 708 921,616 675,501 603,532 

FDIC-Supervised State Savings Banks ................................. 392 312,425 234,866 207,139 

Total Commercial Banks and Savings Institutions ...................... 

Other FDIC-Insured Institutions 

7,513 13,600,815 8,225,627 6,520,985 

U.S. Branches of Foreign Banks ................................................. 10 34,272 19,235 18,180 

Total FDIC-Insured Institutions .................................................... .. 7,523 13,635,088 8,244,862 6,539,164 

* Excludes $1.5 trillion in foreign office deposits, which are uninsured. 

Table IV-B. Distribution of Institutions and Domestic Deposits Among Risk Categories 

Quarter Ending March 31, 2011 

Percent 

Percent of Total 

Number of of Total Domestic Domestic 

Institutions Institutions Deposits Deposits 

1,797 23.69 $823 10.28 

1,530 20.17 1,868 23.32 

1,629 21.48 1,859 23.22

296 3.90 411 5.14 

1,258 16.59 2,302 28.76

191 2.52 423 5.28 

578 7.62 192 2.40

120 1.58 76 0.94 

148 1.95 39 0.48

37 0.49 14 0.17 

Note: Institutions are categorized based on supervisory ratings, debt ratings and financial data as of March 31, 2011. 

* Assessment rates with a given risk category vary for several reasons, see 12 CFR Part 327. 

(dollar figures in billions) 

Annual 

Rate in 

Basis Points* 

 7.00-12.00 

12.01- 14.00 Risk Category I 14.01- 15.99 

 16.00-24.00 

 17.00-22.00 Risk Category II 22.01-43.00 

 27.00-32.00 Risk Category III 32.01-58.00 

 40.00-45.00 Risk Category IV 45.01-77.50 

FDIC Quarterly 18 2011, Volume 5, No. 3 
Quarterly Banking Profile
 

Notes to Users 

This publication contains financial data and other information for depository institutions insured by the Federal Deposit 

Insurance Corporation (FDIC). These notes are an integral 

part of this publication and provide information regarding 

the com parability of source data and reporting differences 

over time. 

Tables I-A through VIII-A. 

The information presented in Tables I-A through V-A of 

the FDIC Quarterly Banking Profile is aggregated for all FDICinsured institutions, both commercial banks and savings institutions. Tables VI-A (Derivatives) and VII-A (Servicing, 

Securitization, and Asset Sales Activities) aggregate information only for insured commercial banks and state-chartered 

savings banks that file quarterly Call Reports. Table VIII-A 

(Trust Services) aggregates Trust asset and income information collected annually from all FDIC-insured institutions. 

Some tables are arrayed by groups of FDIC-insured institutions based on predominant types of asset concentration, 

while other tables aggregate institutions by asset size and 

geographic region. Quarterly and full-year data are provided 

for selected indicators, including aggregate condition and 

income data, performance ratios, condition ratios, and structural changes, as well as past due, noncurrent, and charge-off 

information for loans outstanding and other assets. 

Tables I-B through IV-B. 

A separate set of tables (Tables I-B through IV-B) provides 

comparative quarterly data related to the Deposit Insurance 

Fund (DIF), problem institutions, failed/assisted institutions, 

estimated FDIC-insured deposits, as well as assessment rate 

information. Depository institutions that are not insured by 

the FDIC through the DIF are not included in the FDIC 

Quarterly Banking Profile. U.S. branches of institutions headquartered in foreign countries and non-deposit trust companies 

are not included unless otherwise indicated. Efforts are made 

to obtain financial reports for all active institutions. However, 

in some cases, final financial reports are not available for 

institutions that have closed or converted their charters. 

DATA SOURCES 

The financial information appearing in this publication is 

obtained primarily from the Federal Financial Institutions 

Examination Council (FFIEC) Consolidated Reports of 

Condition and Income (Call Reports) and the OTS Thrift 

Financial Reports submitted by all FDIC-insured depository 

institutions. This information is stored on and retrieved from 

the FDIC’s Research Information System (RIS) data base. 

COMPUTATION METHODOLOGY 

Parent institutions are required to file consolidated reports, 

while their subsidiary financial institutions are still required 

to file separate reports. Data from subsidiary institution 

reports are included in the Quarterly Banking Profile tables, 

which can lead to double-counting. No adjustments are made 

for any double-counting of subsidiary data. Additionally, 

certain adjustments are made to the OTS Thrift Financial 

Reports to provide closer conformance with the reporting and 

accounting requirements of the FFIEC Call Reports. 

All asset and liability figures used in calculating performance 

ratios represent average amounts for the period (beginning-ofperiod amount plus end-of-period amount plus any interim 

periods, divided by the total number of periods). For “poolingof-interest” mergers, the assets of the acquired institution(s) 

are included in average assets since the year-to-date income 

includes the results of all merged institutions. No adjustments 

are made for “purchase accounting” mergers. Growth rates 

represent the percentage change over a 12-month period in 

totals for institutions in the base period to totals for institutions in the current period. 

All data are collected and presented based on the location of 

each reporting institution’s main office. Reported data may 

include assets and liabilities located outside of the reporting 

institution’s home state. In addition, institutions may relocate 

across state lines or change their charters, resulting in an 

inter-regional or inter-industry migration, e.g., institutions 

can move their home offices between regions, and savings 

institutions can convert to commercial banks or commercial 

banks may convert to savings institutions. 

ACCOUNTING CHANGES 

Extended Net Operating Loss Carryback Period – The Worker, 

Homeownership, and Business Assistance Act of 2009, which 

was enacted on November 6, 2009, permits banks and other 

businesses, excluding those banking organizations that 

received capital from the U.S. Treasury under the Troubled 

Asset Relief Program, to elect a net operating loss carryback 

period of three, four, or five years instead of the usual carryback period of two years for any one tax year ending after 

December 31, 2007, and beginning before January 1, 2010. 

For calendar year banks, this extended carryback period 

applies to either the 2008 or 2009 tax year. The amount of 

the net operating loss that can be carried back to the fifth 

carryback year is limited to 50 percent of the available taxable income for that fifth year, but this limit does not apply to 

other carryback years. 

Under generally accepted accounting principles, banks may 

not record the effects of this tax change in their balance 

sheets and income statements for financial and regulatory 

reporting purposes until the period in which the law was 

enacted, i.e., the fourth quarter of 2009. Therefore, banks 

should recognize the effects of this fourth quarter 2009 tax 

law change on their current and deferred tax assets and liabilities, including valuation allowances for deferred tax assets, in 

their Call Reports for December 31, 2009. Banks should not 

amend their Call Reports for prior quarters for the effects of 

the extended net operating loss carryback period. 

The American Recovery and Reinvestment Act of 2009, 

which was enacted on February 17, 2009, permits qualifying 

small businesses, including FDIC-insured institutions, to elect 

a net operating loss carryback period of three, four, or five 

years instead of the usual carryback period of two years for 

any tax year ending in 2008 or, at the small business’s election, any tax year beginning in 2008. Under generally accepted accounting principles, institutions may not record the 

effect of this tax change in their balance sheets and income 

statements for financial and regulatory reporting purposes 

until the period in which the law was enacted, i.e., the first 

quarter of 2009. 

Troubled Debt Restructurings – Many institutions are restructuring or modifying the terms of loans to provide payment relief 

for those borrowers who have suffered deterioration in their 

financial condition. Such loan restructurings may include, but 

FDIC Quarterly 19 2011, Volume 5, No. 3 
are not limited to, reductions in principal or accrued interest, 

reductions in interest rates, and extensions of the maturity 

date. Modifications may be executed at the original contractual interest rate on the loan, a current market interest rate, 

or a below-market interest rate. Many of these loan modifications meet the definition of a troubled debt restructuring 

(TDR). 

The TDR accounting and reporting standards are set forth 

in ASC Subtopic 310-40, Receivables – Troubled Debt 

Restructurings by Creditors (formerly FASB Statement 

No. 15, “Accounting by Debtors and Creditors for Troubled 

Debt Restructurings,” as amended). This guidance specifies 

that a restructuring of a debt constitutes a TDR if, at the date 

of restructuring, the creditor for economic or legal reasons 

related to a debtor’s financial difficulties grants a concession 

to the debtor that it would not otherwise consider. 

In the Call Report, until a loan that is a TDR is paid in full 

or otherwise settled, sold, or charged off, it must be reported 

in the appropriate loan category, as well as identified as a performing TDR loan, if it is in compliance with its modified 

terms. If a TDR is not in compliance with its modified terms, 

it is reported as a past due and nonaccrual loan in the appropriate loan category, as well as distinguished from other past 

due and nonaccrual loans. To be considered in compliance 

with its modified terms, a loan that is a TDR must not be in 

nonaccrual status and must be current or less than 30 days 

past due on its contractual principal and interest payments 

under the modified repayment terms. A loan restructured in a 

TDR is an impaired loan. Thus, all TDRs must be measured 

for impairment in accordance with ASC Subtopic 310-10, 

Receivables – Overall (formerly FASB Statement No. 114, 

“Accounting by Creditors for Impairment of a Loan,” as 

amended), and the Call report Glossary entry for “Loan 

Impairment.” 

Accounting for Loan Participations – Amended ASC Topic 860 

(formerly FAS 166) modified the criteria that must be met in 

order for a transfer of a portion of a financial asset, such as a 

loan participation, to qualify for sale accounting. These 

changes apply to transfers of loan participations on or after 

the effective date of amended ASC Topic 860 (January 1, 

2010, for banks with calendar year fiscal year), including 

advances under lines of credit that are transferred on or after 

the effective date of amended ASC Topic 860 even if the line 

of credit agreements were entered into before this effective 

date. Therefore, banks with a calendar year fiscal year must 

account for transfers of loan participations on or after 

January 1, 2010, in accordance with amended ASC Topic 

860. In general, loan participations transferred before the 

effective date of amended ASC Topic 860 are not affected by 

this new accounting standard. 

Under amended ASC Topic 860, if a transfer of a portion of 

an entire financial asset meets the definition of a “participating interest,” then the transferor (normally the lead lender) 

must evaluate whether the transfer meets all of the conditions 

in this accounting standard to qualify for sale accounting. 

Other-Than-Temporary Impairment – When the fair value of an 

investment in an individual available-for-sale or held-tomaturity security is less than its cost basis, the impairment is 

either temporary or other-than-temporary. The amount of the 

total other-than-temporary impairment related to credit loss 

must be recognized in earnings, but the amount of total 

impairment related to other factors must be recognized in 

other comprehensive income, net of applicable taxes. To 

determine whether the impairment is other-than-temporary, 

an institution must apply the applicable accounting guidance 

– refer to previously published Quarterly Banking Profile 

notes: http://www2.fdic.gov/qbp/2011mar/qbpnot.html. 

ASC Topic 805 (formerly Business Combinations and Noncontrolling 

(Minority) Interests) – In December 2007, the FASB issued 

Statement No. 141 (Revised), Business Combinations FAS 

141(R)), and Statement No. 160, Noncontrolling Interests in 

Consolidated Financial Statements (FAS 160). Under FAS 

141(R), all business combinations, including combinations of 

mutual entities, are to be accounted for by applying the acquisition method. FAS 160 defines a noncontrolling interest, 

also called a minority interest, as the portion of equity in an 

institution’s subsidiary not attributable, directly or indirectly, 

to the parent institution. FAS 160 requires an institution to 

clearly present in its consolidated financial statements the 

equity ownership in and results of its subsidiaries that are 

attributable to the noncontrolling ownership interests in 

these subsidiaries. FAS 141(R) applies prospectively to business combinations for which the acquisition date is on or 

after the beginning of the first annual reporting period beginning on or after December 15, 2008. Similarly, FAS 160 is 

effective for fiscal years beginning on or after December 15, 

2008. Thus, for institutions with calendar year fiscal years, 

these two accounting standards take effect in 2009. Beginning 

in March 2009, Institution equity capital and Noncontrolling 

interests are separately reported in arriving at Total equity 

capital and Net income. 

ASC Topic 820 (formerly FASB Statement No. 157 Fair Value 

Measurements issued in September 2006) and ASC Topic 825 (formerly FASB Statement No. 159 The Fair Value Option for Financial 

Assets and Financial Liabilities) issued in February 2007 – both are 

effective in 2008 with early adoption permitted in 2007. FAS 

157 defines fair value and establishes a framework for developing fair value estimates for the fair value measurements that 

are already required or permitted under other standards. 

FASB FSP 157-4, issued in April 2009, provides additional 

guidance for estimating fair value in accordance with FAS 

157 when the volume and level of activity for the asset or liability have significantly decreased. The FSP also includes 

guidance on identifying circumstances that indicate a transaction is not orderly. The FSP is effective for interim and annual reporting periods ending after June 15, 2009, with early 

adoption permitted for periods ending after March 15, 2009. 

Fair value continues to be used for derivatives, trading securities, and available-for-sale securities. Changes in fair value go 

through earnings for trading securities and most derivatives. 

Changes in the fair value of available-for-sale securities are 

reported in other comprehensive income. Available-for-sale 

securities and held-to-maturity debt securities are written down 

to fair value if impairment is other than temporary and loans 

held for sale are reported at the lower of cost or fair value. 

FAS 159 allows institutions to report certain financial assets 

and liabilities at fair value with subsequent changes in fair 

value included in earnings. In general, an institution may 

elect the fair value option for an eligible financial asset or 

liability when it first recognizes the instrument on its balance 

sheet or enters into an eligible firm commitment. 

FDIC Quarterly 20 2011, Volume 5, No. 3 
Quarterly Banking Profile
 

ASC Topic 715 (formerly FASB Statement No. 158 Employers’ 

Accounting for Defined Benefit Pension and Other Postretirement 

Plans) – issued in September 2006 requires a bank to recognize 

in 2007, and subsequently, the funded status of its postretirement plans on its balance sheet. An overfunded plan is recognized as an asset and an underfunded plan is recognized as a 

liability. An adjustment is made to equity as accumulated 

other comprehensive income (AOCI) upon application of 

FAS 158, and AOCI is adjusted in subsequent periods as net 

periodic benefit costs are recognized in earnings. 

ASC Topic 860 (formerly FASB Statement No. 156 Accounting for 

Servicing of Financial Assets) – refer to previously published 

Quarterly Banking Profile notes: http://www2.fdic.gov/ 

qbp/2011mar/qbpnot.html. 

ASC Topic 815 (formerly FASB Statement No. 155 Accounting for 

Certain Hybrid Financial Instruments) – refer to previously published Quarterly Banking Profile notes: http://www2.fdic.gov/ 

qbp/2011mar/qbpnot.html. 

Purchased Impaired Loans and Debt Securities – ASC Topic 310 

(formerly Statement of Position 03-3, Accounting for Certain Loans 

or Debt Securities Acquired in a Transfer) – The SOP applies to 

loans and debt securities acquired in fiscal years beginning 

after December 15, 2004. In general, this Statement of 

Position applies to “purchased impaired loans and debt securities” (i.e., loans and debt securities that a bank has purchased, 

including those acquired in a purchase business combination, 

when it is probable, at the purchase date, that the bank will 

be unable to collect all contractually required payments 

receivable). Banks must follow Statement of Position 03-3 for 

Call Report purposes. The SOP does not apply to the loans 

that a bank has originated, prohibits “carrying over” or creation of valuation allowances in the initial accounting, and 

any subsequent valuation allowances reflect only those losses 

incurred by the investor after acquisition. 

GNMA Buy-back Option – If an issuer of GNMA securities has 

the option to buy back the loans that collateralize the 

GNMA securities, when certain delinquency criteria are met, 

ASC Topic 860 (formerly FASB Statement No. 140) requires 

that loans with this buy-back option must be brought back on 

the issuer’s books as assets. The rebooking of GNMA loans is 

required regardless of whether the issuer intends to exercise 

the buy-back option. The banking agencies clarified in May 

2005 that all GNMA loans that are rebooked because of 

delinquency should be reported as past due according to their 

contractual terms. 

ASC Topics 860 & 810 (formerly FASB Statements 166 & 167) – 

In June 2009, the FASB issued Statement No. 166, 

Accounting for Transfers of Financial Assets (FAS 166), and 

Statement No. 167, Amendments to FASB Interpretation 

No. 46(R) (FAS 167), which change the way entities account 

for securitizations and special purpose entities. FAS 166 

revised FASB Statement No. 140, Accounting for Transfers 

and Servicing of Financial Assets and Extinguishments of 

Liabilities, by eliminating the concept of a “qualifying specialpurpose entity,” creating the concept of a “participating interest,” changing the requirements for derecognizing financial 

assets, and requiring additional disclosures. FAS 167 revised 

FASB Interpretation No. 46(R), Consolidation of Variable 

Interest Entities, by changing how a bank or other company 

determines when an entity that is insufficiently capitalized or 

is not controlled through voting or similar rights, i.e., a “variable interest entity” (VIE), should be consolidated. Under 


FAS 167, a bank must perform a qualitative assessment to 


determine whether its variable interest or interests give it a 


controlling financial interest in a VIE. If a bank’s variable 


interest or interests provide it with the power to direct the 


most significant activities of the VIE, and the right to receive 


benefits or the obligation to absorb losses that could potentially be significant to the VIE, the bank is the primary beneficiary of, and therefore must consolidate, the VIE.
 

Both FAS 166 and FAS 167 take effect as of the beginning of 


each bank’s first annual reporting period that begins after 


November 15, 2009, for interim periods therein, and for 


interim and annual reporting periods thereafter (i.e., as of 


January 1, 2010, for banks with a calendar year fiscal year). 


Earlier application is prohibited. Banks are expected to adopt 


FAS 166 and FAS 167 for Call Report purposes in accordance with the effective date of these two standards. Also, 


FAS 166 has modified the criteria that must be met in order 


for a transfer of a portion of a financial asset, such as a loan 


participation, to qualify for sale accounting. These changes 


apply to transfers of loan participations on or after the effective date of FAS 166. Therefore, banks with a calendar year 


fiscal year must account for transfers of loan participations on 


or after January 1, 2010, in accordance with FAS 166. In general, loan participations transferred before the effective date 


of FAS 166 (January 1, 2010, for calendar year banks) are not 


affected by this new accounting standard and pre-FAS 166 


participations that were properly accounted for as sales under 


FASB Statement No. 140 will continue to be reported as 


having been sold.
 

ASC Topic 740 (formerly FASB Interpretation No. 48 on Uncertain 


Tax Positions) – refer to previously published Quarterly 


Banking Profile notes: http://www2.fdic.gov/qbp/2011mar/
 

qbpnot.html.
 

ASC Topic 718 (formerly FASB Statement No. 123 (Revised 2004) 


and Share-Based Payments – refer to previously published 


Quarterly Banking Profile notes: http://www2.fdic.gov/
 

qbp/2008dec/qbpnot.html.
 

ASC Topic 815 (formerly FASB Statement No. 133 Accounting 


for Derivative Instruments and Hedging Activities) – refer to 


previously published Quarterly Banking Profile notes: 


http://www2.fdic.gov/qbp/2008dec/qbpnot.html.
 

Accounting Standards Codification – In June 2009, the FASB 


issued Statement No. 168, The FASB Accounting Standards 


CodificationTM and the Hierarchy of Generally Accepted 


Accounting Principles (FAS 168), to establish the FASB 


Codification as the single source of authoritative nongovernmental U.S. generally accepted accounting principles (U.S. 


GAAP). The FASB Codification reorganizes existing U.S. 


accounting and reporting standards issued by the FASB and 


other related private-sector standard setters, and all guidance 


contained in the FASB Codification carries an equal level of 


authority. All previously existing accounting standards documents are superseded as described in FAS 168. All other 


accounting literature not included in the FASB Codification 


is nonauthoritative. The FASB Codification can be accessed 


at http://asc.fasb.org/.
 

The FASB Codification is effective for interim and annual 


periods ending after September 15, 2009.
 

This an FFIEC reference guide at http://www.ffiec.gov/pdf/
 

ffiec_forms/CodificationIntroduction_201006.pdf.
 

FDIC Quarterly 21 2011, Volume 5, No. 3 
DEFINITIONS (in alphabetical order) 

All other assets – total cash, balances due from depository 

institutions, premises, fixed assets, direct investments in real 

estate, investment in unconsolidated subsidiaries, customers’ 

liability on acceptances outstanding, assets held in trading 

accounts, federal funds sold, securities purchased with agreements to resell, fair market value of derivatives, prepaid 

deposit insurance assessments, and other assets. 

All other liabilities – bank’s liability on acceptances, limited-life 

preferred stock, allowance for estimated off-balance-sheet 

credit losses, fair market value of derivatives, and other 

liabilities. 

Assessment base – assessable deposits consist of DIF deposits 

(deposits insured by the FDIC Deposit Insurance Fund) in 

banks’ domestic offices with certain adjustments. 

Assets securitized and sold – total outstanding principal balance 

of assets securitized and sold with servicing retained or other 

seller- provided credit enhancements. 

Capital Purchase Program (CPP) – As announced in October 

2008 under the TARP, the Treasury Department purchase of 

noncumulative perpetual preferred stock and related warrants 

that is treated as Tier 1 capital for regulatory capital purposes 

is included in “Total equity capital.” Such warrants to purchase common stock or noncumulative preferred stock issued 

by publicly-traded banks are reflected as well in “Surplus.” 

Warrants to purchase common stock or noncumulative preferred stock of not-publicly-traded bank stock classified in a 

bank’s balance sheet as “Other liabilities.” 

Construction and development loans – includes loans for all property types under construction, as well as loans for land acquisition and development. 

Core capital – common equity capital plus noncumulative perpetual preferred stock plus minority interest in consolidated 

subsidiaries, less goodwill and other ineligible intangible 

assets. The amount of eligible intangibles (including servicing 

rights) included in core capital is limited in accordance with 

supervisory capital regulations. 

Cost of funding earning assets – total interest expense paid on 

deposits and other borrowed money as a percentage of average 

earning assets. 

Credit enhancements – techniques whereby a company attempts 

to reduce the credit risk of its obligations. Credit enhancement may be provided by a third party (external credit 

enhancement) or by the originator (internal credit enhancement), and more than one type of enhancement may be associated with a given issuance. 

Deposit Insurance Fund (DIF) – the Bank (BIF) and Savings 

Association (SAIF) Insurance Funds were merged in 2006 by 

the Federal Deposit Insurance Reform Act to form the DIF. 

Derivatives notional amount – the notional, or contractual, 

amounts of derivatives represent the level of involvement in 

the types of derivatives transactions and are not a quantification of market risk or credit risk. Notional amounts represent 

the amounts used to calculate contractual cash flows to be 

exchanged. 

Derivatives credit equivalent amount – the fair value of the 

derivative plus an additional amount for potential future credit exposure based on the notional amount, the remaining 

maturity and type of the contract. 

Derivatives transaction types: 

Futures and forward contracts – contracts in which the buyer 

agrees to purchase and the seller agrees to sell, at a specified future date, a specific quantity of an underlying variable or index at a specified price or yield. These contracts 

exist for a variety of variables or indices, (traditional agricultural or physical commodities, as well as currencies and 

interest rates). Futures contracts are standardized and are 

traded on organized exchanges which set limits on counterparty credit exposure. Forward contracts do not have 

standardized terms and are traded over the counter. 

Option contracts – contracts in which the buyer acquires the 

right to buy from or sell to another party some specified 

amount of an un derlying variable or index at a stated price 

(strike price) during a period or on a specified future date, 

in return for compensation (such as a fee or premium). 

The seller is obligated to purchase or sell the variable or 

index at the discretion of the buyer of the contract. 

Swaps – obligations between two parties to exchange a 

series of cash flows at periodic intervals (settlement dates), 

for a specified period. The cash flows of a swap are either 

fixed, or determined for each settlement date by multiplying the quantity (notional principal) of the underlying 

variable or index by specified reference rates or prices. 

Except for currency swaps, the notional principal is used 

to calculate each payment but is not exchanged. 

Derivatives underlying risk exposure – the potential exposure 

characterized by the level of banks’ concentration in particular underlying instruments, in general. Exposure can result 

from market risk, credit risk, and operational risk, as well as, 

interest rate risk. 

Domestic deposits to total assets – total domestic office deposits 

as a percent of total assets on a consolidated basis. 

Earning assets – all loans and other investments that earn 

interest or dividend income. 

Efficiency ratio – Noninterest expense less amortization of 

intangible assets as a percent of net interest income plus noninterest income. This ratio measures the proportion of net 

operating revenues that are absorbed by overhead expenses, 

so that a lower value indicates greater efficiency. 

Estimated insured deposits – in general, insured deposits are 

total domestic deposits minus estimated uninsured deposits. 

Beginning March 31, 2008, for institutions that file Call 

reports, insured deposits are total assessable deposits minus 

estimated uninsured deposits. Beginning September 30, 2009, 

insured deposits include deposits in accounts of $100,000 to 

$250,000 that are covered by a temporary increase in the 

FDIC’s standard maximum deposit insurance amount 

(SMDIA). The Dodd-Frank Wall Street Reform and 

Consumer Protection Act enacted on July 21, 2010, made 

permanent the standard maximum deposit insurance amount 

(SMDIA) of $250,000. Also, the Dodd-Frank Act amends 

the Federal Deposit Insurance Act to include noninterestbearing transaction accounts as a new temporary deposit 

insurance account category. All funds held in noninterestbearing transaction accounts are fully insured, without limit, 

from December 31, 2010, through December 31, 2012. 

FDIC Quarterly 22 2011, Volume 5, No. 3 
Quarterly Banking Profile
 

Failed/assisted institutions – an institution fails when regulators 

take control of the institution, placing the assets and liabilities into a bridge bank, conservatorship, receivership, or 

another healthy institution. This action may require the 

FDIC to provide funds to cover losses. An institution is 

defined as “assisted” when the institution remains open and 

receives assistance in order to continue operating. 

Fair Value – the valuation of various assets and liabilities on 

the balance sheet—including trading assets and liabilities, 

available-for-sale securities, loans held for sale, assets and liabilities accounted for under the fair value option, and foreclosed assets—involves the use of fair values. During periods 

of market stress, the fair values of some financial instruments 

and nonfinancial assets may decline. 

FHLB advances – all borrowings by FDIC insured institutions 

from the Federal Home Loan Bank System (FHLB), as reported by Call Report filers and by TFR filers. 

Goodwill and other intangibles – intangible assets include servicing rights, purchased credit card relationships, and other identifiable intangible assets. Goodwill is the excess of the 

purchase price over the fair market value of the net assets 

acquired, less subsequent impairment adjustments. Other 

intangible assets are recorded at fair value, less subsequent 

quarterly amortization and impairment adjustments. 

Loans secured by real estate – includes home equity loans, 

junior liens secured by 1-4 family residential properties, and 

all other loans secured by real estate. 

Loans to individuals – includes outstanding credit card balances 

and other secured and unsecured consumer loans.
 

Long-term assets (5+ years) – loans and debt securities with 


remaining maturities or repricing intervals of over five years.
 

Maximum credit exposure – the maximum contractual credit 


exposure remaining under recourse arrangements and other 


seller-provided credit enhancements provided by the reporting bank to securitizations.
 

Mortgage-backed securities – certificates of participation in 


pools of residential mortgages and collateralized mortgage 


obligations issued or guaranteed by government-sponsored or 


private enterprises. Also, see “Securities,” below.
 

Net charge-offs – total loans and leases charged off (removed 


from balance sheet because of uncollectibility), less amounts 


recovered on loans and leases previously charged off.
 

Net interest margin – the difference between interest and dividends earned on interest-bearing assets and interest paid to 


depositors and other creditors, expressed as a percentage of 


average earning assets. No adjustments are made for interest 


income that is tax exempt.
 

Net loans to total assets – loans and lease financing receivables, net of unearned income, allowance and reserves, as a 


percent of total assets on a consolidated basis.
 

Net operating income – income excluding discretionary transactions such as gains (or losses) on the sale of investment securities and extraordinary items. Income taxes subtracted from 


operating income have been adjusted to exclude the portion 


applicable to securities gains (or losses).
 

Noncurrent assets – the sum of loans, leases, debt securities, 


and other assets that are 90 days or more past d ue, or in non-


accrual status.
 

Noncurrent loans & leases – the sum of loans and leases 90 days 

or more past due, and loans and leases in nonaccrual status. 

Number of institutions reporting – the number of institutions 

that actually filed a financial report. 

New charters – insured institutions filing quarterly financial 

reports for the first time. 

Other borrowed funds – federal funds purchased, securities sold 

with agreements to repurchase, demand notes issued to the 

U.S. Treasury, FHLB advances, other borrowed money, mortgage indebtedness, obligations under capitalized leases and 

trading liabilities, less revaluation losses on assets held in 

trading accounts. 

Other real estate owned – primarily foreclosed property. Direct 

and indirect investments in real estate ventures are excluded. 

The amount is reflected net of valuation allowances. For 

institutions that file a Thrift Financial Report (TFR), the valuation allowance subtracted also includes allowances for other 

repossessed assets. Also, for TFR filers the components of 

other real estate owned are reported gross of valuation 

allowances. 

Percent of institutions with earnings gains – the percent of institutions that increased their net income (or decreased their 

losses) compared to the same period a year earlier. 

“Problem” institutions – federal regulators assign a composite 

rating to each financial institution, based upon an evaluation 

of financial and operational criteria. The rating is based on a 

scale of 1 to 5 in ascending order of supervisory concern. 

“Problem” institutions are those institutions with financial, 

operational, or managerial weaknesses that threaten their 

continued financial viability. Depending upon the degree of 

risk and supervisory concern, they are rated either a “4” or 

“5.” The number and assets of “problem” institutions are 

based on FDIC composite ratings. Prior to March 31, 2008, 

for institutions whose primary federal regulator was the OTS, 

the OTS composite rating was used. 

Recourse – an arrangement in which a bank retains, in form or 

in substance, any credit risk directly or indirectly associated 

with an asset it has sold (in accordance with generally accepted accounting principles) that exceeds a pro rata share of the 

bank’s claim on the asset. If a bank has no claim on an asset 

it has sold, then the retention of any credit risk is recourse. 

Reserves for losses – the allowance for loan and lease losses on 

a consolidated basis.
 

Restructured loans and leases – loan and lease financing receivables with terms restructured from the original contract. 


Excludes restructured loans and leases that are not in compliance with the modified terms.
 

Retained earnings – net income less cash dividends on common and preferred stock for the reporting period. 

Return on assets – bank net income (including gains or losses 

on securities and extraordinary items) as a percentage of average total (consolidated) assets. The basic yardstick of bank 

profitability. 

Return on equity – bank net income (including gains or losses 

on securities and extraordinary items) as a percentage of average total equity capital. 

FDIC Quarterly 23 2011, Volume 5, No. 3 
 

 

 

 

 

Risk-based capital groups – definition: 

Total Tier 1 

Risk-Based Risk-Based Tier 1 Tangible 

(Percent) Capital* Capital* Leverage Equity 

Well-capitalized ≥10 and ≥6 and ≥5 – 

Adequately 

capitalized ≥8 and ≥4 and ≥4 – 

Undercapitalized ≥6 and ≥3 and ≥3 – 

Significantly 

undercapitalized <6 or <3 or <3 and >2 

Critically 

undercapitalized – – – ≤2 

* As a percentage of risk-weighted assets. 

Risk Categories and Assessment Rate Schedule – The current risk 

categories became effective January 1, 2007. Capital ratios 

and supervisory ratings distinguish one risk category from 

another. The following table shows the relationship of risk 

categories (I, II, III, IV) to capital and supervisory groups as 

well as the initial base assessment rates (in basis points), 

effective April 1, 2009 for each risk category. Supervisory 

Group A generally includes institutions with CAMELS composite ratings of 1 or 2; Supervisory Group B generally 

includes institutions with a CAMELS composite rating of 3; 

and Supervisory Group C generally includes institutions with 

CAMELS composite ratings of 4 or 5. For purposes of riskbased assessment capital groups, undercapitalized includes 

institutions that are significantly or critically 

undercapitalized. 

Capital Category 

Supervisory Group 

A B 

I 

12–16 bps II 

22 bps II 

22 bps 

III 

32 bps 

C 

III 

32 bps 

IV 

45 bps 

1. Well Capitalized 

2. Adequately Capitalized 

3. Undercapitalized 

Effective April 1, 2009, the initial base assessment rates are 

12 to 45 basis points. An institution’s total assessment rate 

may be less than or greater than its initial base assessment 

rate as a result of additional risk adjustments. 

The base assessment rates for most institutions in Risk 

Category I are based on a combination of financial ratios and 

CAMELS component ratings (the financial ratios method). 

For large institutions in Risk Category I (generally those with 

at least $10 billion in assets) that have long-term debt issuer 

ratings, assessment rates are determined by equally weighting 

the institution’s CAMELS component ratings, long-term debt 

issuer ratings, and the financial ratios method assessment rate. 

For all large Risk Category I institutions, additional risk factors are considered to determine whether assessment rates 

should be adjusted. This additional information includes market data, financial performance measures, considerations of 

the ability of an institution to withstand financial stress, and 

loss severity indicators. Any adjustment is limited to no more 

than one basis point. 

Effective April 1, 2009, the FDIC introduced three possible 

adjustments to an institution’s initial base assessment rate: 

(1) a decrease of up to 5 basis points for long-term unsecured 

debt and, for small institutions, a portion of Tier 1 capital; 

(2) an increase not to exceed 50 percent of an institution’s 

assessment rate before the increase for secured liabilities in 

excess of 25 percent of domestic deposits; and (3) for nonRisk Category I institutions, an increase not to exceed 10 

basis points for brokered deposits in excess of 10 percent of 

domestic deposits. After applying all possible adjustments, 

minimum and maximum total base assessment rates for each 

risk category are as follows: 

Total Base Assessment Rates* 

assessment rate 

Risk Risk Risk Risk 

Category Category Category Category 

I II III IV 

Initial base 

assessment rate 12–16 22 32 45 

Unsecured debt 

adjustment -5–0 -5–0 -5–0 -5– 0 

Secured liability 

adjustment 0– 8 0 –11 0 –16 0 –22.5 

Brokered deposit 

adjustment – 0 –10 0 –10 0 –10 

Total base 7–24.0 17–43.0 27–58.0 40–77.5 

*All amounts for all risk categories are in basis points annually. Total base rates that are 

not the minimum or maximum rate will vary between these rates. 

Beginning in 2007, each institution is assigned a risk-based 

rate for a quarterly assessment period near the end of the 

quarter following the assessment period. Payment is generally 

due on the 30th day of the last month of the quarter following the assessment period. Supervisory rating changes are 

effective for assessment purposes as of the examination transmittal date. For institutions with long-term debt issuer ratings, changes in ratings are effective for assessment purposes 

as of the date the change was announced. 

Special Assessment – On May 22, 2009, the FDIC board 

approved a final rule that imposed a 5 basis point special 

assessment as of June 30, 2009. The special assessment was 

levied on each insured depository institution’s assets minus its 

Tier 1 capital as reported in its report of condition as of June 

30, 2009. The special assessment was collected September 30, 

2009, at the same time that the risk-based assessment for the 

second quarter of 2009 was collected. The special assessment 

for any institution was capped at 10 basis points of the institution’s assessment base for the second quarter of 2009 riskbased assessment. 

Prepaid Deposit Insurance Assessments – In November 2009, the 

FDIC Board of Directors adopted a final rule requiring insured 

depository institutions (except those that are exempted) to 

prepay their quarterly risk-based deposit insurance assessments 

for the fourth quarter of 2009, and for all of 2010, 2011, and 

2012, on December 30, 2009. Each institution’s regular riskbased deposit insurance assessment for the third quarter of 

2009, which is paid in arrears, also was payable on December 

30, 2009. 

FDIC Quarterly 24 2011, Volume 5, No. 3 
Quarterly Banking Profile
 

Risk-weighted assets – assets adjusted for risk-based capital 

definitions which include on-balance-sheet as well as off-balance-sheet items multiplied by risk-weights that range from 

zero to 200 percent. A conversion factor is used to assign a 

balance sheet equivalent amount for selected off-balancesheet accounts. 

Securities – excludes securities held in trading accounts. 

Banks’ securities portfolios consist of securities designated as 

“held-to-maturity,” which are reported at amortized cost 

(book value), and securities designated as “available-for-sale,” 

reported at fair (market) value. 

Securities gains (losses) – realized gains (losses) on held-tomaturity and available-for-sale securities, before adjustments 

for income taxes. Thrift Financial Report (TFR) filers also 

include gains (losses) on the sales of assets held for sale. 

Seller’s interest in institution’s own securitizations – the reporting 

bank’s ownership interest in loans and other assets that have 

been securitized, except an interest that is a form of recourse 

or other seller-provided credit enhancement. Seller’s interests 

differ from the securities issued to investors by the securitization structure. The principal amount of a seller’s interest is 

generally equal to the total principal amount of the pool of 

assets included in the securitization structure less the principal amount of those assets attributable to investors, i.e., in the 

form of securities issued to investors. 

Subchapter S Corporation – a Subchapter S corporation is treated as a pass-through entity, similar to a partnership, for federal income tax purposes. It is generally not subject to any 

federal income taxes at the corporate level. This can have the 

effect of reducing institutions’ reported taxes and increasing 

their after-tax earnings. 

Trust assets – market value, or other reasonably available 

value of fiduciary and related assets, to include marketable 

securities, and other financial and physical assets. Common 

physical assets held in fiduciary accounts include real estate, 

equipment, collectibles, and household goods. Such fiduciary 

assets are not included in the assets of the financial 

institution. 

Unearned income & contra accounts – unearned income for Call 

Report filers only. 

Unused loan commitments – includes credit card lines, home 

equity lines, commitments to make loans for construction, 

loans secured by commercial real estate, and unused commitments to originate or purchase loans. (Excluded are commitments after June 2003 for originated mortgage loans held for 

sale, which are accounted for as derivatives on the balance 

sheet.) 

Yield on earning assets – total interest, dividend, and fee 

income earned on loans and investments as a percentage of 

average earning assets. 

FDIC Quarterly 25 2011, Volume 5, No. 3