FDIC Quarterly 1 2012, Volume 6, No. 1

Quarterly Banking Profile Fourth Quarter 2011

Quarterly Net Income Posts Tenth Consecutive 

Year-Over-Year Gain

Lower provisions for loan losses, reflecting an improving 

trend in asset quality, lifted fourth-quarter net income 

of FDIC-insured commercial banks and savings institutions. Fourth-quarter earnings totaled $26.3 billion, an 

increase of $4.9 billion (23.1 percent) compared with 

the same period of 2010. The year-over-year improvement in profits comprised a majority of insured institutions. Almost two out of every three banks (63.2 

percent) reported higher quarterly net income than a 

year ago, and only 18.9 percent were unprofitable, 

compared with 27.1 percent in fourth quarter 2010. 

The average return on assets (ROA) rose to 0.76 

percent, from 0.64 percent a year earlier.

Earnings Benefit Further from Lower Provisions 

for Loan Losses

Insured institutions set aside $19.5 billion in provisions 

for loan losses in the fourth quarter, a decline of $13.1 

billion (40.1 percent) from fourth quarter 2010. Provisions represented 12.1 percent of the industry’s net 

operating revenue (the sum of net interest income and 

total noninterest income), down from 19.7 percent a 

year ago, and well below the 51.7 percent peak level in 

this cycle registered in fourth quarter 2008. Loss provisions have fallen, year over year, for nine consecutive 

quarters. The trend of reduced provisioning was relatively broad: more than half of all institutions (54.6 

percent) reported lower quarterly provisions than a 

year ago. 

■ Banks Earned $26.3 Billion in Fourth Quarter as Recovery Continued

■ Full-Year Net Income Surpassed $100 Billion for First Time Since 2006

■ Reduced Loan-Loss Expenses Remained Key to Earnings Growth

■ Asset Quality Indicators Registered Further Improvement

■ Loan Portfolios Grew for Third Consecutive Quarter

INSURED INSTITUTION PERFORMANCE

Quarterly Net Income, 2007–2011

Billions of Dollars

-$40

-$30

-$20

-$10

$0

$10

$20

$30

$40

$50

$60

1234 1234 123412 341 234

35.6 36.8

28.7

0.5

19.3

4.8 0.9

-37.8

-6.1

-12.6

2007 2008 2009

2.1

-1.7

2010

17.4

20.9

23.7 21.4

28.8

2011

28.6

35.3

26.3

Securities and Other Gains/Losses, Net

Net Operating Income

Chart 1 Chart 2

More Banks Are Improving Their Earnings,

While Fewer Are Unprotable

0

10

20

30

40

50

60

70

123412341234123412341234

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 2 2012, Volume 6, No. 1

Chart 4

Protability Is Improving for Banks of All Sizes

Annual Return on Assets (Percent)

-1.0

-0.5

0.0

0.5

1.0

1.5

2.0

1984 1987 1990 1993 1996 1999 2002 2005 2008 2011

Assets > $100 Billion

Assets $10 Billion - $100 Billion

Assets $1 Billion - $10 Billion

Assets < $1 Billion

Overall Revenues Continue to Exhibit Weakness

For the third time in the last four quarters, net operating revenue posted a year-over-year decline. The $3.8 

billion (2.3 percent) drop was caused by a $4.4 billion 

(7.4 percent) reduction in noninterest income. Gains 

on loan sales were $1.9 billion (53 percent) below the 

level of a year ago, servicing income was $1.4 billion 

(29.9 percent) lower, and trading income fell by $812 

million (23.5 percent). Increases in the market values 

of some large bank liabilities produced accounting losses 

in the fourth quarter that reversed some of the related 

gains in noninterest income that occurred in third quarter 2011.1

 Net interest income increased year over year 

for the first time in four quarters, rising by $609 million 

(0.6 percent).

Full-Year Net Income Rises to Five-Year High

For all of 2011, net income totaled $119.5 billion, an 

increase of $34 billion (39.8 percent) from full-year 

2010 earnings. This is the highest annual net income 

total since the industry earned $145.2 billion in 2006. 

More than two out of every three banks (66.9 percent) 

reported improved earnings in 2011, and only 15.5 

percent reported a net loss for the year. In 2010, 22.1 

percent of all banks reported full-year net losses. The 

average ROA was 0.88 percent, up from 0.65 percent in 

2010. The improvement in full-year net income was 

made possible by an $81.1 billion reduction in loan loss 

provisions.

1

 See ASC Topic 820 (FAS 157) and ASC Topic 825 (FAS 159) in 

Notes to Users.

Full-Year Operating Revenues Are Lower than in 2010

Both net interest income and noninterest income were 

lower than in 2010, as full-year net operating revenue 

declined for only the second time since 1938 (the only 

other decline occurred in 2008). Net interest income 

posted its first full-year decline since 1971, falling by 

$7.5 billion (1.7 percent). The average net interest 

margin in 2011 was 3.6 percent, down from 3.76 

percent in 2010. Interest-bearing assets increased by 4.4 

percent in 2011, but more than a third of this growth 

(35.7 percent) consisted of low-yielding balances with 

Federal Reserve Banks. Total noninterest income fell 

for a second consecutive year and the fourth time in the 

last five years, declining by $5.3 billion (2.3 percent). 

Income from trust operations and trading income were 

higher than in 2010 (by $1.6 billion and $2.2 billion, 

respectively), but these improvements were outweighed 

by lower servicing income (down $8 billion), reduced 

gains on loan sales (down $4.8 billion), and lower 

income from service charges on deposit accounts, which 

fell by $2.1 billion (5.9 percent). Realized gains on 

securities and other assets were $3.6 billion (39.5 

percent) lower than in 2010. Insured institutions paid 

$77.9 billion in dividends during 2011, an increase of 

$24 billion (44.5 percent) from 2010, but below the 

record level of $110.3 billion paid out in 2007.

Loan Losses Fall to Lowest Level in 15 Quarters

Net charge-offs totaled $25.4 billion in the fourth quarter, a decline of $17.1 billion (40.2 percent) from a year 

ago. The fourth-quarter total represents the lowest level 

for quarterly charge-offs since first quarter 2008. This is 

the sixth consecutive quarter in which charge-offs have 

Chart 3

Provision Declines Are Diminishing,

but Revenues Are Not Growing

Billions of Dollars

*Net operating revenue = net interest income + noninterest income

$0

$20

$40

$60

$80

$100

$120

$140

$160

$180

1 2 3412341234123412 3 4 1234

2006 2007 2008 2009 2010 2011 

Quarterly Loan-Loss Provisions

Quarterly Net Operating Revenue*
FDIC Quarterly 3 2012, Volume 6, No. 1

Quarterly Banking Profile

billion. As has been the case throughout the recent 

period of reserve reductions, most of the declines have 

been concentrated among large institutions. Half of all 

banks increased their reserves during the fourth quarter, 

whereas 70 percent of the 50 largest banks reduced their 

reserves. The industry’s “coverage ratio” of reserves to 

noncurrent loans and leases declined slightly, from 63.7 

percent to 62.5 percent during the quarter. 

Equity Capital Registers a Small Decline

Lower unrealized gains on available-for-sale securities 

and other financial instruments contributed to a $7.7 

billion (0.5 percent) decline in the industry’s total 

equity capital during the fourth quarter. Unrealized 

gains are not included in regulatory capital, and tier 1 

leverage capital increased by $2.4 billion (0.2 percent). 

This is the smallest quarterly increase in leverage capital in the past 13 quarters. Retained earnings contributed $3.7 billion to capital growth in the quarter, as 

banks paid $22.6 billion of their $26.3 billion in quarterly earnings in dividends.

Loan Balances Post Largest Real Growth in Four Years

Total assets of insured institutions increased by $76.1 

billion (0.6 percent) in the fourth quarter, as loan 

balances rose by $130.1 billion (1.8 percent). This is 

the third consecutive quarter in which total loan 

balances have increased and, apart from first quarter 

2010 when accounting rule changes caused a $221 

billion increase in reported balances, it represents the 

largest quarterly increase since fourth quarter 2007.3 

3

 See “ASC Topics 860 & 810” in Notes to Users.

posted a year-over-year decline. Improvements occurred 

across all major loan types. The largest declines were in 

credit cards (down $5.4 billion, or 42.2 percent), real 

estate construction and land development loans (down 

$3.3 billion, or 62.4 percent), residential mortgage loans 

(down $2.4 billion, or 31.8 percent) and loans to 

commercial and industrial (C&I) borrowers (down $2 

billion, or 43.5 percent).

Noncurrent Loan Balances Decline in Most Major 

Loan Categories

The amount of loan balances that were noncurrent (90 

days or more past due or in nonaccrual status) declined 

for the seventh quarter in a row, falling by $4.3 billion 

(1.4 percent). The decline was led by real estate construction and land development loans, where noncurrent 

balances fell by $4.9 billion (13.2 percent), C&I loans, 

where noncurrents declined by $1.8 billion (9.5 percent), 

and nonfarm nonresidential real estate loans, where 

noncurrent balances fell by $1.6 billion (4 percent). The 

only significant increase in noncurrent loans occurred 

in residential mortgage portfolios, where noncurrent 

balances rose by $5.2 billion (3.1 percent). This increase 

reflected the addition of $6.3 billion in rebooked 

“GNMA loans” that were 90 days or more past due.2

Reductions in Reserves Continue to Track Declines 

in Noncurrent Loans

Loan-loss reserves fell for a seventh consecutive quarter, 

declining by $6.3 billion (3.2 percent), as net chargeoffs of $25.4 billion exceeded loss provisions of $19.5 

2

 See “GNMA Buy-Back Option” in Notes to Users.

Chart 5

Noncurrent Loans and Loan Losses Continue to Fall,

but Remain Well Above Pre-Crisis Levels 

Percent

Noncurrent Loan Rate

Quarterly Net Charge-Off Rate

0

1

2

3

4

5

6

1 2 3 4 1234 1 2 3412 3 4 1234 1 2 3 4

2006 2007 2008 2009 2010 2011

Chart 6

After Three Years of Declines, Loan Balances

Have Grown for Three Consecutive Quarters 

43.4

188.9

237.3

202.6

61.4

28.1

-6.3

-116.2-139.6

-108.6

-210.1

-133.2 -106.9

-6.6 -13.9

-126.0

64.4

21.8

130.1

221.0*

-$250

-$200

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-$50

$0

$50

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$250

$300

1234 1 2 3 4 123412 3 4 1 2 3 4

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.

Quarterly Change in Reported Total Loans Outstanding

(Billions of Dollars)
FDIC Quarterly 4 2012, Volume 6, No. 1

$183.2 billion (1.8 percent). Over the last six quarters, 

deposits at FDIC-insured institutions have risen by 

more than $1 trillion. Most of the growth has consisted 

of large-denomination noninterest-bearing transaction 

deposits that are fully insured until the end of 2012. 

Balances in these accounts increased by $191.2 billion 

(13.7 percent) during the fourth quarter, and totaled 

$1.58 trillion at the end of the year. In contrast, nondeposit liabilities declined by $99.5 billion (4.5 percent), 

while deposits in foreign offices fell by $66.6 billion 

(4.5 percent).

“Problem List” Shrinks for Third Consecutive Quarter

The number of institutions reporting financial results 

fell from 7,437 to 7,357 in the fourth quarter. During 

the quarter, 54 institutions were merged into other 

institutions, and 18 insured institutions failed. There 

were two institutions whose December financial reports 

had not been received at the time this publication was 

prepared. The number of institutions on the FDIC’s 

“Problem List” declined from 844 to 813 during the 

quarter, and total assets of “problem” institutions fell 

from $339 billion to $319.4 billion. For the full year, 

the number of reporting institutions declined by 301, 

as 3 new reporters were added, 92 institutions failed, 

and 198 were absorbed by mergers. During 2011, the 

number of full-time-equivalent employees at insured 

institutions increased from 2,088,579 to 2,107,976.

Author: Ross Waldrop, Senior Banking Analyst

Division of Insurance and Research

(202) 898-3951

As in the prior two quarters, overall loan growth was 

led by C&I loans, which rose by $62.8 billion (4.9 

percent), accounting for almost half of the total 

increase in loans and leases during the quarter. C&I 

loans have increased in each of the last six quarters. 

Additionally, C&I loans to small businesses (C&I loans 

in original amounts of $1 million or less) increased by 

$2.8 billion (1 percent). This is the first time in the 

seven quarters for which data on quarterly changes in 

these loans are available that small C&I loan balances 

have increased. Residential mortgage loans increased by 

$26 billion (1.4 percent), following a $23.6 billion 

increase in the third quarter. Credit card balances 

posted a seasonal increase of $21.3 billion (3.2 percent). 

Real estate construction and development loans 

declined for a 15th consecutive quarter, falling by $14.7 

billion (5.8 percent). Investment securities portfolios 

increased by $61.6 billion (2.2 percent), with mortgagebacked securities rising by $45.0 billion (2.8 percent), 

and state, county, and municipal securities increasing 

by $13.3 billion (6.5 percent). Assets in trading 

accounts declined by $36 billion (4.8 percent), while 

interest-bearing balances due from depository institutions fell by $34.9 billion (3.3 percent).

Money Continues to Flow into Fully Insured 

Deposit Accounts 

Deposit balances registered strong growth for a sixth 

consecutive quarter, as large-denomination transaction 

accounts that offer unlimited insurance coverage through 

the end of 2012 continue to attract new depositors. 

Total deposits at insured institutions increased by 

Chart 7

Deposit Inows Have Been Very Strong

in Recent Quarters

250

280

234

118

135

70

$0

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$250

$300

Q3 2010 Q4 2010 Q1 2011 Q2 2011 Q3 2011 Q4 2011

Quarterly Change in Deposits in Domestic Offices

(Billions of Dollars)

Chart 8

Quarterly Changes in the Number of

Troubled Institutions

11 14 27

54

81

53

111

136 150

73 54

31 24

-23 -21 -31

9

12

21

24

50

45

41

45

41

30

26 22 26 18

2

2 1 1 0 1

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-25

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1 2341234123412341234

2007 2008 2009 2010 2011

3 4 8 4

Quarterly Failures

Net Quarterly Change in 

Number of Problem Banks
FDIC Quarterly 5 2012, Volume 6, No. 1

Quarterly Banking Profile

TABLE I-A. Selected Indicators, All FDIC-Insured Institutions* 2011 2010 2009 2008 2007 2006 2005

Return on assets (%) ������������������������������������������������������������������������������������������������������ 0�88 0�65 -0�07 0�03 0�81 1�28 1�28

Return on equity (%) ������������������������������������������������������������������������������������������������������� 7�86 5�85 -0�72 0�35 7�75 12�30 12�43

Core capital (leverage) ratio (%) ������������������������������������������������������������������������������������ 9�09 8�89 8�60 7�47 7�97 8�22 8�24

Noncurrent assets plus other real estate owned to assets (%) ������������������������������������ 2�55 3�11 3�36 1�91 0�95 0�54 0�50

Net charge-offs to loans (%) ������������������������������������������������������������������������������������������ 1�55 2�55 2�52 1�29 0�59 0�39 0�49

Asset growth rate (%) ����������������������������������������������������������������������������������������������������� 4�24 1�77 -5�45 6�19 9�88 9�03 7�64

Net interest margin (%) ��������������������������������������������������������������������������������������������������� 3�60 3�76 3�49 3�16 3�29 3�31 3�47

Net operating income growth (%)����������������������������������������������������������������������������������� 44�74 1,607�78 -155�50 -90�71 -27�59 8�52 11�40

Number of institutions reporting ������������������������������������������������������������������������������������� 7,357 7,658 8,012 8,305 8,534 8,680 8,833

Commercial banks ��������������������������������������������������������������������������������������������������� 6,290 6,530 6,840 7,087 7,284 7,401 7,526

Savings institutions ������������������������������������������������������������������������������������������������� 1,067 1,128 1,172 1,218 1,250 1,279 1,307

Percentage of unprofitable institutions (%) �������������������������������������������������������������������� 15�52 22�07 30�84 24�89 12�10 7�95 6�22

Number of problem institutions �������������������������������������������������������������������������������������� 813 884 702 252 76 50 52

Assets of problem institutions (in billions) ��������������������������������������������������������������������� $319 $390 $403 $159 $22 $8 $7

Number of failed institutions������������������������������������������������������������������������������������������� 92 157 140 25 3 0 0

Number of assisted institutions �������������������������������������������������������������������������������������� 0 0 8 5 0 0 0

* Excludes insured branches of foreign banks (IBAs)�

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

(dollar figures in millions)  4th Quarter 

2011

3rd Quarter 

2011

4th Quarter 

2010

%Change 

10Q4-11Q4

Number of institutions reporting ������������������������������������������������������������������������������������� 7,357 7,437 7,658 -3�9

Total employees (full-time equivalent) ��������������������������������������������������������������������������� 2,107,976 2,109,346 2,088,579 0�9

CONDITION DATA

Total assets ��������������������������������������������������������������������������������������������������������������������� $13,883,363 $13,807,302 $13,318,987 4�2

Loans secured by real estate ���������������������������������������������������������������������������������� 4,127,600 4,113,905 4,267,026 -3�3

 1-4 Family residential mortgages �������������������������������������������������������������������� 1,877,967 1,852,005 1,899,657 -1�1

 Nonfarm nonresidential������������������������������������������������������������������������������������ 1,059,232 1,055,537 1,071,184 -1�1

 Construction and development 240,010 254,687 321,451 -25�3

 Home equity lines ��������������������������������������������������������������������������������������������� 603,374 608,257 636,886 -5�3

Commercial & industrial loans �������������������������������������������������������������������������������� 1,346,038 1,283,253 1,185,101 13�6

Loans to individuals ������������������������������������������������������������������������������������������������� 1,307,621 1,284,568 1,317,600 -0�8

 Credit cards ������������������������������������������������������������������������������������������������������ 687,753 666,477 702,060 -2�0

Farm loans ��������������������������������������������������������������������������������������������������������������� 61,337 59,802 59,328 3�4

Other loans & leases ����������������������������������������������������������������������������������������������� 624,829 595,816 548,815 13�9

Less: Unearned income ������������������������������������������������������������������������������������������ 1,696 1,724 2,440 -30�5

Total loans & leases ������������������������������������������������������������������������������������������������ 7,465,728 7,335,621 7,375,430 1�2

Less: Reserve for losses ����������������������������������������������������������������������������������������� 190,974 197,294 231,445 -17�5

Net loans and leases ����������������������������������������������������������������������������������������������� 7,274,754 7,138,326 7,143,985 1�8

Securities ����������������������������������������������������������������������������������������������������������������� 2,850,345 2,788,740 2,667,704 6�8

Other real estate owned ������������������������������������������������������������������������������������������ 46,075 50,514 52,623 -12�4

Goodwill and other intangibles ������������������������������������������������������������������������������� 368,033 372,689 393,728 -6�5

All other assets �������������������������������������������������������������������������������������������������������� 3,344,155 3,457,032 3,060,946 9�3

Total liabilities and capital ���������������������������������������������������������������������������������������������� 13,883,363 13,807,302 13,318,987 4�2

Deposits ������������������������������������������������������������������������������������������������������������������� 10,183,395 10,000,210 9,422,882 8�1

 Domestic office deposits���������������������������������������������������������������������������������� 8,755,002 8,505,261 7,873,121 11�2

 Foreign office deposits������������������������������������������������������������������������������������� 1,428,392 1,494,949 1,549,760 -7�8

Other borrowed funds ��������������������������������������������������������������������������������������������� 1,413,975 1,475,165 1,718,374 -17�7

Subordinated debt ��������������������������������������������������������������������������������������������������� 133,047 136,524 146,830 -9�4

All other liabilities ���������������������������������������������������������������������������������������������������� 582,006 616,874 519,461 12�0

Total equity capital (includes minority interests) ���������������������������������������������������� 1,570,940 1,578,526 1,511,441 3�9

 Bank equity capital ������������������������������������������������������������������������������������������� 1,552,613 1,560,288 1,484,584 4�6

Loans and leases 30-89 days past due ������������������������������������������������������������������������� 100,909 100,203 117,867 -14�4

Noncurrent loans and leases ����������������������������������������������������������������������������������������� 305,474 309,808 358,987 -14�9

Restructured loans and leases �������������������������������������������������������������������������������������� 129,326 127,267 82,322 57�1

Mortgage-backed securities ������������������������������������������������������������������������������������������ 1,646,013 1,600,991 1,484,688 10�9

Earning assets ���������������������������������������������������������������������������������������������������������������� 12,064,654 11,917,229 11,555,214 4�4

FHLB Advances �������������������������������������������������������������������������������������������������������������� 327,422 323,422 386,521 -15�3

Unused loan commitments ��������������������������������������������������������������������������������������������� 5,744,138 5,719,997 5,662,751 1�4

Trust assets��������������������������������������������������������������������������������������������������������������������� 16,554,442 15,356,352 19,335,067 -14�4

Assets securitized and sold**����������������������������������������������������������������������������������������� 944,666 965,039 969,719 -2�6

Notional amount of derivatives** ������������������������������������������������������������������������������������ 231,879,401 250,463,179 232,211,007 -0�1

INCOME DATA

Full Year

 2011

Full Year

 2010 %Change

4th Quarter 

2011

4th Quarter 

2010

%Change 

10Q4-11Q4

Total interest income ������������������������������������������������������������������� $507,308 $536,913 -5�5 $126,150 $131,825 -4�3

Total interest expense ����������������������������������������������������������������� 84,777 106,886 -20�7 19,099 25,383 -24�8

Net interest income �������������������������������������������������������������� 422,531 430,027 -1�7 107,051 106,442 0�6

Provision for loan and lease losses �������������������������������������������� 76,930 158,010 -51�3 19,548 32,658 -40�1

Total noninterest income ������������������������������������������������������������� 230,350 235,681 -2�3 54,864 59,273 -7�4

Total noninterest expense ����������������������������������������������������������� 411,632 391,791 5�1 107,479 103,579 3�8

Securities gains (losses) ������������������������������������������������������������� 5,518 9,115 -39�5 1,760 2,254 -21�9

Applicable income taxes ������������������������������������������������������������� 50,580 38,420 31�7 10,357 10,236 1�2

Extraordinary gains, net �������������������������������������������������������������� 1,073 -450 N/M 308 60 414�5

Total net income (includes minority interests) ��������������������� 120,330 86,151 39�7 26,599 21,555 23�4

 Bank net income ������������������������������������������������������������ 119,505 85,498 39�8 26,340 21,404 23�1

Net charge-offs ���������������������������������������������������������������������������� 112,955 187,672 -39�8 25,365 42,417 -40�2

Cash dividends ���������������������������������������������������������������������������� 77,878 53,899 44�5 22,645 23,279 -2�7

Retained earnings ����������������������������������������������������������������������� 41,626 31,599 31�7 3,696 -1,875 N/M

Net operating income ����������������������������������������������������������� 115,166 79,565 44�7 24,941 19,618 27�1

** Call Report filers only� N/M - Not Meaningful
FDIC Quarterly 6 2012, Volume 6, No. 1

TABLE III-A. Full Year 2011, All FDIC-Insured Institutions

Asset Concentration Groups*

FULL YEAR

(The way it is...)

All Insured 

Institutions

Credit 

Card 

Banks

International 

Banks

Agricultural 

Banks

Commercial 

Lenders

Mortgage 

Lenders

Consumer 

Lenders

Other 

Specialized 

<$1 Billion

All Other 

<$1 Billion

All Other 

>$1 Billion

Number of institutions reporting ����������������������� 7,357 18 4 1,545 3,768 732 59 378 790 63

Commercial banks ������������������������������������� 6,290 15 4 1,536 3,376 211 47 353 695 53

Savings institutions ����������������������������������� 1,067 3 0 9 392 521 12 25 95 10

Total assets (in billions) ������������������������������������ $13,883�4 $538�7 $3,456�4 $215�7 $4,082�5 $828�6 $97�2 $57�1 $138�6 $4,468�5

Commercial banks ������������������������������������� 12,639�7 509�0 3,456�4 214�5 3,617�7 264�5 40�2 51�7 115�1 4,370�7

Savings institutions ����������������������������������� 1,243�6 29�7 0�0 1�2 464�8 564�1 57�0 5�4 23�5 97�8

Total deposits (in billions) ��������������������������������� 10,183�4 278�9 2,371�0 179�6 3,165�8 609�1 82�5 45�0 115�8 3,335�8

Commercial banks ������������������������������������� 9,253�9 259�1 2,371�0 178�6 2,834�0 177�7 32�1 41�2 96�9 3,263�4

Savings institutions ����������������������������������� 929�5 19�7 0�0 1�0 331�8 431�4 50�5 3�8 19�0 72�4

Bank net income (in millions) ��������������������������� 119,505 18,907 25,166 2,324 26,113 4,608 1,594 1,067 1,255 38,470

Commercial banks ������������������������������������� 110,880 17,467 25,166 2,314 22,449 2,904 915 701 1,051 37,913

Savings institutions ����������������������������������� 8,625 1,441 0 10 3,664 1,704 679 366 204 557

Performance Ratios (%)

Yield on earning assets ������������������������������������ 4�32 11�64 3�60 4�84 4�64 4�06 5�55 3�70 4�67 3�60

Cost of funding earning assets ������������������������ 0�72 1�09 0�70 0�97 0�83 1�08 0�92 0�76 0�95 0�48

Net interest margin ������������������������������������ 3�60 10�55 2�90 3�87 3�81 2�98 4�63 2�94 3�72 3�12

Noninterest income to assets ��������������������������� 1�70 3�21 1�86 0�60 1�25 0�75 1�98 4�73 1�05 2�02

Noninterest expense to assets ������������������������� 3�04 5�27 2�87 2�62 3�16 2�19 2�85 4�87 3�04 2�95

Loan and lease loss provision to assets ���������� 0�57 2�03 0�44 0�27 0�59 0�52 0�96 0�07 0�32 0�49

Net operating income to assets ����������������������� 0�85 3�48 0�76 1�08 0�62 0�56 1�68 1�82 0�88 0�81

Pretax return on assets ������������������������������������ 1�26 5�43 0�97 1�29 0�93 0�84 2�58 2�51 1�16 1�29

Return on assets ����������������������������������������������� 0�88 3�49 0�74 1�12 0�66 0�57 1�69 1�86 0�93 0�89

Return on equity ����������������������������������������������� 7�86 22�65 8�30 10�02 5�62 5�49 17�16 12�26 8�23 7�28

Net charge-offs to loans and leases ���������������� 1�55 5�26 1�97 0�40 1�17 0�90 1�87 0�48 0�53 1�26

Loan and lease loss provision to 

net charge-offs ������������������������������������������ 68�11 46�73 62�31 111�15 76�12 99�38 71�21 51�26 106�95 76�14

Efficiency ratio �������������������������������������������������� 61�37 39�71 65�73 62�74 65�69 60�89 44�04 64�86 67�81 61�92

% of unprofitable institutions ���������������������������� 15�52 0�00 0�00 3�75 23�17 13�93 6�78 9�52 8�48 3�17

% of institutions with earnings gains ���������������� 66�90 88�89 75�00 69�90 68�55 56�83 55�93 62�70 64�68 68�25

Condition Ratios (%)

Earning assets to total assets �������������������������� 86�90 90�81 84�23 91�46 89�03 93�95 96�55 91�15 91�76 84�61

Loss allowance to:

Loans and leases �������������������������������������� 2�56 5�10 3�75 1�59 2�09 1�44 2�03 2�12 1�57 2�32

Noncurrent loans and leases �������������������� 62�52 297�84 89�17 93�64 59�37 37�37 120�96 84�21 73�73 41�98

Noncurrent assets plus

other real estate owned to assets ������������� 2�55 1�41 1�60 1�45 3�03 2�59 1�28 1�09 1�69 3�10

Equity capital ratio �������������������������������������������� 11�18 15�11 8�89 11�22 11�71 10�40 9�82 15�64 11�46 12�11

Core capital (leverage) ratio ���������������������������� 9�09 13�23 7�07 10�10 10�05 9�69 9�61 14�18 10�79 8�98

Tier 1 risk-based capital ratio ��������������������������� 13�04 14�35 11�88 14�57 13�21 20�03 13�18 31�79 18�56 12�16

Total risk-based capital ratio ���������������������������� 15�33 16�74 14�56 15�72 15�08 21�13 14�34 32�85 19�70 14�86

Net loans and leases to deposits ��������������������� 71�44 151�25 50�79 71�33 83�91 78�04 83�99 35�30 64�28 66�83

Net loans to total assets ���������������������������������� 52�40 78�30 34�84 59�40 65�06 57�37 71�33 27�81 53�70 49�89

Domestic deposits to total assets �������������������� 63�06 45�96 39�33 83�27 76�73 73�42 84�93 77�84 83�54 66�79

Structural Changes

New reporters �������������������������������������������� 3 0 0 0 2 0 0 1 0 0

Institutions absorbed by mergers ������������� 198 0 4 35 129 6 2 4 11 7

Failed institutions �������������������������������������� 92 0 0 2 89 1 0 0 0 0

PRIOR FULL YEARS 

(The way it was...)

Number of institutions ������������������������������2010 7,658 22 4 1,559 4,085 718 73 314 814 69

������������������������������������� 2008 8,305 26 5 1,559 4,753 839 91 279 709 44

������������������������������������� 2006 8,680 26 4 1,634 4,713 817 123 411 895 57

Total assets (in billions) ����������������������������2010 $13,319�0 $705�4 $3,038�1 $199�9 $4,094�6 $789�0 $114�4 $42�9 $132�2 $4,202�6

������������������������������������� 2008 13,841�2 513�0 3,410�1 168�8 5,461�2 997�1 122�2 34�4 94�8 3,039�6

������������������������������������� 2006 11,861�9 408�4 2,337�2 149�3 4,905�1 1,445�0 109�9 42�2 119�6 2,345�4

Return on assets (%) ��������������������������������2010 0�65 1�82 0�72 0�98 0�20 0�68 1�28 1�48 0�70 0�80

������������������������������������� 2008 0�03 1�70 0�25 1�00 -0�13 -0�48 -0�01 1�43 0�82 -0�09

������������������������������������� 2006 1�28 4�19 1�01 1�23 1�28 0�94 1�75 1�54 1�04 1�26

Net charge-offs to loans & leases (%) �����2010 2�55 10�83 2�29 0�59 1�90 1�14 2�36 0�64 0�56 1�87

������������������������������������� 2008 1�29 5�94 1�44 0�41 1�14 0�86 1�74 0�35 0�35 0�74

������������������������������������� 2006 0�39 3�48 0�48 0�17 0�22 0�15 1�40 0�42 0�20 0�22

Noncurrent assets plus 

OREO to assets (%) ��������������������������2010 3�11 1�90 2�38 1�62 3�71 2�88 1�22 0�81 1�67 3�49

������������������������������������� 2008 1�91 2�08 1�59 1�17 2�34 2�55 1�31 0�35 1�05 1�35

������������������������������������� 2006 0�54 1�37 0�40 0�67 0�56 0�56 0�85 0�20 0�56 0�46

Equity capital ratio (%)������������������������������2010 11�15 14�96 8�93 10�86 11�40 10�05 11�00 16�31 11�01 12�04

������������������������������������� 2008 9�33 20�47 7�01 10�99 10�04 7�45 9�85 18�63 11�28 9�11

������������������������������������� 2006 10�52 22�88 7�75 10�73 11�16 9�91 14�16 21�12 10�97 9�78

* See Table IV-A (page 8) for explanations�
FDIC Quarterly 7 2012, Volume 6, No. 1

Quarterly Banking Profile

TABLE III-A. Full Year 2011, All FDIC-Insured Institutions 

Asset Size Distribution Geographic Regions*

FULL YEAR

(The way it is...)

All Insured 

Institutions

Less than 

$100 

Million

$100 

Million to 

$1 Billion

$1 Billion 

to 

$10 Billion

Greater 

than 

$10 Billion New York Atlanta Chicago

Kansas 

City Dallas

San 

Francisco

Number of institutions reporting ����������������������������� 7,357 2,416 4,284 550 107 916 957 1,552 1,772 1,542 618

Commercial banks ������������������������������������������� 6,290 2,143 3,633 429 85 481 851 1,282 1,679 1,434 563

Savings institutions ����������������������������������������� 1,067 273 651 121 22 435 106 270 93 108 55

Total assets (in billions) ������������������������������������������ $13,883�4 $138�9 $1,281�1 $1,408�1 $11,055�3 $2,865�8 $2,935�7 $3,185�6 $2,914�8 $813�0 $1,168�4

Commercial banks ������������������������������������������� 12,639�7 123�3 1,056�1 1,100�7 10,359�6 2,216�1 2,818�5 3,065�2 2,855�0 719�1 965�8

Savings institutions ����������������������������������������� 1,243�6 15�5 225�0 307�4 695�7 649�7 117�2 120�4 59�8 93�9 202�6

Total deposits (in billions) ��������������������������������������� 10,183�4 117�6 1,063�9 1,089�3 7,912�6 2,039�9 2,209�2 2,262�4 2,159�0 665�4 847�5

Commercial banks ������������������������������������������� 9,253�9 105�1 884�3 853�9 7,410�6 1,567�6 2,122�0 2,171�6 2,110�8 588�0 693�8

Savings institutions ����������������������������������������� 929�5 12�5 179�6 235�4 502�0 472�3 87�2 90�7 48�2 77�3 153�7

Bank net income (in millions) ��������������������������������� 119,505 749 7,426 11,535 99,794 28,211 15,438 24,384 27,448 7,472 16,552

Commercial banks ������������������������������������������� 110,880 712 6,368 9,414 94,386 25,935 14,701 23,948 27,143 6,400 12,753

Savings institutions ����������������������������������������� 8,625 37 1,059 2,121 5,408 2,276 737 436 304 1,072 3,799

Performance Ratios (%)

Yield on earning assets ������������������������������������������ 4�32 4�87 4�83 4�79 4�19 4�76 4�01 3�55 4�72 4�61 4�88

Cost of funding earning assets ������������������������������ 0�72 0�98 1�02 0�91 0�66 0�84 0�61 0�66 0�77 0�73 0�76

Net interest margin ������������������������������������������ 3�60 3�88 3�81 3�88 3�53 3�92 3�40 2�89 3�96 3�88 4�12

Noninterest income to assets ��������������������������������� 1�70 1�05 0�98 1�18 1�86 1�62 1�63 1�94 1�71 1�34 1�70

Noninterest expense to assets ������������������������������� 3�04 3�63 3�18 2�96 3�03 2�99 3�15 2�99 3�07 3�18 2�89

Loan and lease loss provision to assets ���������������� 0�57 0�34 0�56 0�62 0�57 0�57 0�73 0�42 0�63 0�45 0�49

Net operating income to assets ����������������������������� 0�85 0�50 0�54 0�77 0�90 1�00 0�42 0�75 1�02 0�93 1�39

Pretax return on assets ������������������������������������������ 1�26 0�67 0�78 1�17 1�33 1�51 0�77 1�08 1�33 1�26 2�20

Return on assets ����������������������������������������������������� 0�88 0�55 0�59 0�84 0�93 1�02 0�53 0�79 0�95 0�96 1�48

Return on equity ����������������������������������������������������� 7�86 4�60 5�59 7�21 8�24 8�11 4�43 9�23 8�49 8�80 10�94

Net charge-offs to loans and leases ���������������������� 1�55 0�60 0�88 1�16 1�72 1�86 1�66 1�18 1�85 0�89 1�15

Loan and lease loss provision to 

net charge-offs ������������������������������������������������ 68�11 94�73 98�70 84�95 63�90 57�05 78�14 77�45 61�70 81�37 69�47

Efficiency ratio �������������������������������������������������������� 61�37 78�84 70�72 62�21 60�06 57�55 67�05 66�52 58�17 65�01 51�94

% of unprofitable institutions ���������������������������������� 15�52 16�97 15�36 12�36 5�61 12�34 33�23 14�43 10�33 10�18 23�79

% of institutions with earnings gains ���������������������� 66�90 63�87 67�09 76�91 76�64 62�66 64�79 65�85 69�41 66�67 72�49

Condition Ratios (%)

Earning assets to total assets ��������������������������������� 86�90 90�80 91�48 90�35 85�88 87�76 85�12 85�76 85�97 90�72 92�04

Loss allowance to:

Loans and leases ��������������������������������������������� 2�56 1�78 1�86 2�01 2�75 2�45 2�71 2�71 2�88 1�90 1�89

Noncurrent loans and leases ��������������������������� 62�52 73�06 59�30 53�33 64�02 81�46 48�93 61�73 65�66 62�70 73�50

Noncurrent assets plus

 other real estate owned to assets �������������������� 2�55 2�33 3�00 3�11 2�43 1�77 3�60 2�30 2�75 2�60 1�95

Equity capital ratio ��������������������������������������������������� 11�18 11�87 10�74 11�79 11�15 12�29 12�01 8�69 11�12 10�94 13�49

Core capital (leverage) ratio ����������������������������������� 9�09 11�27 10�10 10�42 8�77 9�97 8�90 7�09 9�13 9�80 12�30

Tier 1 risk-based capital ratio ���������������������������������� 13�04 18�14 15�13 15�33 12�46 14�77 12�32 10�82 12�56 14�29 16�78

Total risk-based capital ratio ����������������������������������� 15�33 19�26 16�34 16�60 15�01 16�60 15�26 13�69 14�59 15�89 18�18

Net loans and leases to deposits ���������������������������� 71�44 66�96 74�71 79�70 69�93 72�64 72�67 62�79 72�47 74�36 83�48

Net loans to total assets ����������������������������������������� 52�40 56�69 62�04 61�65 50�05 51�71 54�69 44�60 53�68 60�86 60�55

Domestic deposits to total assets ��������������������������� 63�06 84�66 82�99 76�89 58�72 62�95 70�19 57�79 53�40 81�49 71�06

Structural Changes

New reporters �������������������������������������������������� 3 0 2 1 0 0 3 0 0 0 0

Institutions absorbed by mergers ������������������� 198 77 96 21 4 27 21 39 48 47 16

Failed institutions �������������������������������������������� 92 16 69 7 0 2 45 15 6 12 12

PRIOR FULL YEARS 

(The way it was...)

Number of institutions ������������������������������������2010 7,658 2,625 4,367 559 107 949 1,022 1,602 1,825 1,601 659

 ������������������������������������������� 2008 8,305 3,132 4,498 561 114 1,015 1,180 1,705 1,935 1,700 770

 ������������������������������������������� 2006 8,680 3,632 4,399 530 119 1,092 1,218 1,826 2,018 1,753 773

Total assets (in billions) ����������������������������������2010 $13,319�0 $148�6 $1,291�8 $1,429�6 $10,449�0 $2,694�8 $2,929�8 $2,950�1 $1,686�6 $789�0 $2,268�8

 ������������������������������������������� 2008 13,841�2 170�9 1,354�7 1,489�8 10,825�8 2,594�2 3,745�9 3,264�3 1,057�2 780�9 2,398�7

 ������������������������������������������� 2006 11,861�9 189�9 1,290�0 1,397�9 8,984�0 2,216�1 2,911�4 2,746�2 859�8 652�3 2,476�1

Return on assets (%) ��������������������������������������2010 0�65 0�28 0�26 0�18 0�76 0�76 0�35 0�60 0�84 0�68 0�81

 ������������������������������������������� 2008 0�03 0�25 0�24 -0�30 0�05 0�25 -0�14 0�29 0�56 0�51 -0�63

 ������������������������������������������� 2006 1�28 0�92 1�16 1�22 1�31 1�27 1�31 1�10 1�76 1�23 1�29

Net charge-offs to loans & leases (%) �����������2010 2�55 0�80 1�12 1�81 2�93 3�58 2�43 2�03 2�88 1�28 2�29

 ������������������������������������������� 2008 1�29 0�46 0�67 1�10 1�45 1�44 1�01 1�24 1�60 0�68 1�74

 ������������������������������������������� 2006 0�39 0�18 0�16 0�20 0�47 0�72 0�19 0�28 0�55 0�21 0�43

Noncurrent assets plus 

 OREO to assets (%) ��������������������������������2010 3�11 2�38 3�44 3�58 3�01 2�14 3�93 2�98 4�24 3�17 2�51

 ������������������������������������������� 2008 1�91 1�66 2�16 2�46 1�80 1�20 2�02 1�93 2�28 1�80 2�33

 ������������������������������������������� 2006 0�54 0�73 0�59 0�52 0�53 0�52 0�33 0�57 1�05 0�62 0�56

Equity capital ratio (%)������������������������������������2010 11�15 11�70 10�15 11�18 11�26 12�58 11�59 8�71 11�33 10�54 12�11

 ������������������������������������������� 2008 9�33 12�87 10�00 10�65 9�01 11�14 9�56 8�07 9�49 9�95 8�45

 ������������������������������������������� 2006 10�52 13�01 10�39 10�97 10�42 12�47 10�05 9�07 10�64 10�42 10�92

* See Table IV-A (page 9) for explanations�
FDIC Quarterly 8 2012, Volume 6, No. 1

TABLE IV-A. Fourth Quarter 2011, All FDIC-Insured Institutions

Asset Concentration Groups*

FOURTH QUARTER

(The way it is...)

All Insured 

Institutions

Credit 

Card 

Banks

International 

Banks

Agricultural 

Banks

Commercial 

Lenders

Mortgage 

Lenders

Consumer 

Lenders

Other 

Specialized 

<$1 Billion

All Other 

<$1 Billion

All Other 

>$1 Billion

Number of institutions reporting ����������������������� 7,357 18 4 1,545 3,768 732 59 378 790 63

Commercial banks ������������������������������������� 6,290 15 4 1,536 3,376 211 47 353 695 53

Savings institutions ����������������������������������� 1,067 3 0 9 392 521 12 25 95 10

Total assets (in billions) ������������������������������������ $13,883�4 $538�7 $3,456�4 $215�7 $4,082�5 $828�6 $97�2 $57�1 $138�6 $4,468�5

Commercial banks ������������������������������������� 12,639�7 509�0 3,456�4 214�5 3,617�7 264�5 40�2 51�7 115�1 4,370�7

Savings institutions ����������������������������������� 1,243�6 29�7 0�0 1�2 464�8 564�1 57�0 5�4 23�5 97�8

Total deposits (in billions) ��������������������������������� 10,183�4 278�9 2,371�0 179�6 3,165�8 609�1 82�5 45�0 115�8 3,335�8

Commercial banks ������������������������������������� 9,253�9 259�1 2,371�0 178�6 2,834�0 177�7 32�1 41�2 96�9 3,263�4

Savings institutions ����������������������������������� 929�5 19�7 0�0 1�0 331�8 431�4 50�5 3�8 19�0 72�4

Bank net income (in millions) ��������������������������� 26,340 4,197 5,198 560 4,597 1,051 338 301 304 9,795

Commercial banks ������������������������������������� 24,344 3,888 5,198 558 3,662 709 210 167 251 9,700

Savings institutions ����������������������������������� 1,997 309 0 2 934 341 129 134 53 95

Performance Ratios (annualized, %)

Yield on earning assets ������������������������������������ 4�21 11�32 3�52 4�73 4�55 4�04 5�38 3�59 4�55 3�48

Cost of funding earning assets ������������������������ 0�64 0�83 0�60 0�88 0�74 1�11 0�82 0�67 0�85 0�42

Net interest margin ������������������������������������ 3�57 10�49 2�92 3�86 3�81 2�93 4�55 2�92 3�69 3�05

Noninterest income to assets ��������������������������� 1�59 3�37 1�43 0�63 1�23 0�92 1�99 5�17 1�11 1�95

Noninterest expense to assets ������������������������� 3�11 5�53 2�77 2�70 3�39 2�38 2�96 5�03 3�10 2�95

Loan and lease loss provision to assets ���������� 0�57 2�42 0�45 0�28 0�55 0�53 1�33 0�08 0�35 0�46

Net operating income to assets ����������������������� 0�72 3�15 0�59 1�03 0�44 0�56 1�39 1�92 0�84 0�77

Pretax return on assets ������������������������������������ 1�06 4�92 0�67 1�21 0�69 0�68 2�09 2�92 1�09 1�26

Return on assets ����������������������������������������������� 0�76 3�14 0�60 1�05 0�45 0�51 1�40 2�10 0�88 0�88

Return on equity ����������������������������������������������� 6�78 20�30 6�78 9�28 3�84 4�90 14�02 13�37 7�66 7�23

Net charge-offs to loans and leases ���������������� 1�37 4�34 1�72 0�49 1�09 0�89 1�88 0�43 0�68 1�11

Loan and lease loss provision to 

net charge-offs ������������������������������������������ 77�07 67�67 73�10 92�08 76�57 104�45 98�87 68�21 95�02 81�75

Efficiency ratio �������������������������������������������������� 63�69 41�24 70�47 64�40 67�53 64�12 45�92 63�88 68�69 63�55

% of unprofitable institutions ���������������������������� 18�92 5�56 0�00 10�49 24�71 16�94 13�56 16�67 12�78 3�17

% of institutions with earnings gains ���������������� 63�25 61�11 75�00 64�01 65�50 55�60 66�10 59�79 59�62 61�90

Structural Changes

New reporters �������������������������������������������� 0 0 0 0 0 0 0 0 0 0

Institutions absorbed by mergers ������������� 54 0 3 9 36 2 0 0 3 1

Failed institutions �������������������������������������� 18 0 0 0 18 0 0 0 0 0

PRIOR FOURTH QUARTERS

(The way it was...)

Return on assets (%) ��������������������������������2010 0�64 2�78 0�60 0�85 0�08 0�60 1�46 1�22 0�62 0�84

 ������������������������������������� 2008 -1�10 -0�21 -0�04 0�67 -1�84 -1�80 -1�68 0�58 0�58 -1�07

 ������������������������������������� 2006 1�20 3�43 0�96 1�06 1�20 0�91 1�54 2�17 1�00 1�21

Net charge-offs to loans & leases (%) �����2010 2�30 7�68 2�25 0�73 2�02 1�06 2�32 0�75 0�75 1�60

 ������������������������������������� 2008 1�95 6�96 1�86 0�74 1�89 1�80 2�14 0�52 0�56 1�16

 ������������������������������������� 2006 0�47 3�88 0�36 0�30 0�35 0�19 1�62 0�32 0�28 0�29

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

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 the 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�
FDIC Quarterly 9 2012, Volume 6, No. 1

Quarterly Banking Profile

TABLE IV-A. Fourth Quarter 2011, All FDIC-Insured Institutions 

Asset Size Distribution Geographic Regions*

FOURTH QUARTER

(The way it is...)

All Insured 

Institutions

Less than 

$100 

Million

$100 

Million to 

$1 Billion

$1 Billion 

to 

$10 Billion

Greater 

than 

$10 Billion New York Atlanta Chicago

Kansas 

City Dallas

San 

Francisco

Number of institutions reporting ����������������������������� 7,357 2,416 4,284 550 107 916 957 1,552 1,772 1,542 618

Commercial banks ������������������������������������������� 6,290 2,143 3,633 429 85 481 851 1,282 1,679 1,434 563

Savings institutions ����������������������������������������� 1,067 273 651 121 22 435 106 270 93 108 55

Total assets (in billions) ������������������������������������������ $13,883�4 $138�9 $1,281�1 $1,408�1 $11,055�3 $2,865�8 $2,935�7 $3,185�6 $2,914�8 $813�0 $1,168�4

Commercial banks ������������������������������������������� 12,639�7 123�3 1,056�1 1,100�7 10,359�6 2,216�1 2,818�5 3,065�2 2,855�0 719�1 965�8

Savings institutions ����������������������������������������� 1,243�6 15�5 225�0 307�4 695�7 649�7 117�2 120�4 59�8 93�9 202�6

Total deposits (in billions) ��������������������������������������� 10,183�4 117�6 1,063�9 1,089�3 7,912�6 2,039�9 2,209�2 2,262�4 2,159�0 665�4 847�5

Commercial banks ������������������������������������������� 9,253�9 105�1 884�3 853�9 7,410�6 1,567�6 2,122�0 2,171�6 2,110�8 588�0 693�8

Savings institutions ����������������������������������������� 929�5 12�5 179�6 235�4 502�0 472�3 87�2 90�7 48�2 77�3 153�7

Bank net income (in millions) ��������������������������������� 26,340 146 1,662 2,736 21,797 6,198 2,001 5,870 6,302 1,760 4,210

Commercial banks ������������������������������������������� 24,344 138 1,398 2,230 20,577 5,835 1,804 5,713 6,215 1,545 3,231

Savings institutions ����������������������������������������� 1,997 8 263 506 1,219 363 197 157 86 215 978

Performance Ratios (annualized, %)

Yield on earning assets ������������������������������������������ 4�21 4�75 4�75 4�71 4�07 4�54 3�87 3�48 4�66 4�52 4�84

Cost of funding earning assets ������������������������������ 0�64 0�87 0�92 0�81 0�58 0�75 0�53 0�56 0�68 0�65 0�71

Net interest margin ������������������������������������������ 3�57 3�88 3�82 3�89 3�50 3�79 3�34 2�92 3�98 3�87 4�13

Noninterest income to assets ��������������������������������� 1�59 1�04 1�00 1�19 1�71 1�54 1�55 1�67 1�56 1�31 1�82

Noninterest expense to assets ������������������������������� 3�11 3�76 3�25 3�06 3�09 3�05 3�42 2�84 3�16 3�23 2�99

Loan and lease loss provision to assets ���������������� 0�57 0�36 0�60 0�65 0�55 0�60 0�68 0�39 0�64 0�49 0�51

Net operating income to assets ����������������������������� 0�72 0�36 0�48 0�73 0�75 0�87 0�12 0�73 0�87 0�86 1�41

Pretax return on assets ������������������������������������������ 1�06 0�52 0�71 1�06 1�11 1�20 0�48 0�94 1�19 1�12 2�18

Return on assets ����������������������������������������������������� 0�76 0�42 0�52 0�78 0�79 0�87 0�27 0�74 0�87 0�87 1�46

Return on equity ����������������������������������������������������� 6�78 3�51 4�84 6�62 7�05 7�00 2�25 8�51 7�78 7�92 10�77

Net charge-offs to loans and leases ���������������������� 1�37 0�69 1�03 1�16 1�46 1�53 1�45 1�18 1�58 0�96 1�06

Loan and lease loss provision to 

net charge-offs ������������������������������������������������ 77�07 88�48 91�15 89�03 74�08 74�53 83�94 73�60 74�02 81�66 78�23

Efficiency ratio �������������������������������������������������������� 63�69 81�92 71�62 63�76 62�57 60�97 70�13 67�24 61�61 66�28 52�49

% of unprofitable institutions ���������������������������������� 18�92 23�18 17�39 14�36 7�48 14�96 33�12 17�85 15�63 14�72 25�40

% of institutions with earnings gains ���������������������� 63�25 61�92 63�45 66�91 66�36 58�84 67�61 61�86 64�05 63�23 64�24

Structural Changes

New reporters �������������������������������������������������� 0 0 0 0 0 0 0 0 0 0 0

Institutions absorbed by mergers ������������������� 54 27 20 6 1 5 8 10 15 10 6

Failed institutions �������������������������������������������� 18 3 14 1 0 1 7 2 4 2 2

PRIOR FOURTH QUARTERS

(The way it was...)

Return on assets (%) ��������������������������������������2010 0�64 -0�14 -0�09 -0�07 0�84 0�87 0�27 0�51 0�98 0�51 0�82

 ������������������������������������������� 2008 -1�10 -0�47 -0�41 -1�77 -1�10 -0�76 -1�65 -0�26 -0�46 -0�01 -2�39

 ������������������������������������������� 2006 1�20 0�67 1�08 1�10 1�24 1�26 1�21 1�19 1�82 1�10 0�94

Net charge-offs to loans & leases (%) �����������2010 2�30 1�08 1�42 2�04 2�50 2�98 2�18 1�97 2�53 1�44 2�13

 ������������������������������������������� 2008 1�95 0�85 1�20 1�84 2�12 1�87 1�63 1�89 2�31 0�98 2�79

 ������������������������������������������� 2006 0�47 0�31 0�26 0�26 0�55 0�94 0�26 0�38 0�70 0�25 0�40

* Regions:

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
FDIC Quarterly 10 2012, Volume 6, No. 1

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

Asset Concentration Groups*

December 31, 2011 All Insured 

Institutions

Credit 

Card 

Banks

International 

Banks

Agricultural 

Banks

Commercial 

Lenders

Mortgage 

Lenders

Consumer 

Lenders

Other 

Specialized 

<$1 Billion

All Other 

<$1 

Billion

All Other 

>$1 

Billion

Percent of Loans 30-89 Days Past Due

All loans secured by real estate ��������������������������������������� 1�69 2�70 2�39 0�94 1�24 1�47 1�17 1�48 1�78 2�19

Construction and development ��������������������������������� 1�36 0�00 1�27 1�11 1�52 1�80 0�38 1�31 1�68 0�92

Nonfarm nonresidential ��������������������������������������������� 0�87 0�14 0�77 0�98 0�85 0�95 1�52 1�13 1�30 0�87

Multifamily residential real estate ����������������������������� 0�72 0�00 0�66 1�04 0�73 0�75 0�24 0�75 1�63 0�69

Home equity loans����������������������������������������������������� 1�15 3�55 1�68 0�66 0�88 0�75 0�96 0�59 0�82 1�20

Other 1-4 family residential ��������������������������������������� 2�55 3�15 3�50 1�62 1�91 1�61 1�40 1�98 2�18 3�32

Commercial and industrial loans ������������������������������������� 0�45 1�82 0�43 0�94 0�48 0�61 1�22 0�96 1�21 0�31

Loans to individuals ���������������������������������������������������������� 1�73 1�55 1�94 1�73 1�75 1�01 1�53 1�79 2�18 1�85

Credit card loans ������������������������������������������������������� 1�59 1�52 1�93 1�09 0�98 1�34 0�84 0�95 1�16 1�62

Other loans to individuals ����������������������������������������� 1�89 2�03 1�98 1�74 1�89 0�97 1�87 1�89 2�23 1�90

All other loans and leases (including farm) ��������������������� 0�36 0�05 0�33 0�33 0�34 0�24 0�89 0�50 0�80 0�40

Total loans and leases ������������������������������������������������������ 1�35 1�55 1�49 0�84 1�07 1�42 1�44 1�38 1�70 1�57

Percent of Loans Noncurrent**

All real estate loans ���������������������������������������������������������� 6�42 5�14 8�89 2�19 4�63 4�11 1�75 3�02 2�47 9�39

Construction and development ��������������������������������� 13�44 0�00 11�12 9�04 13�35 9�56 3�55 10�71 8�00 15�08

Nonfarm nonresidential ��������������������������������������������� 3�76 0�00 2�53 2�85 3�70 3�53 3�55 3�13 2�61 4�32

Multifamily residential real estate ����������������������������� 2�53 0�00 1�32 3�62 2�72 2�22 5�89 0�29 2�32 3�07

Home equity loans����������������������������������������������������� 1�83 3�38 2�57 0�95 1�46 1�08 0�81 0�71 0�83 1�94

Other 1-4 family residential ��������������������������������������� 9�22 7�49 14�90 1�64 4�89 4�43 2�43 1�93 2�04 14�15

Commercial and industrial loans ������������������������������������� 1�29 1�92 1�28 1�96 1�52 1�49 0�75 1�83 1�87 0�94

Loans to individuals ���������������������������������������������������������� 1�41 1�71 1�56 0�64 1�42 0�55 1�69 1�10 0�76 0�96

Credit card loans ������������������������������������������������������� 1�68 1�70 1�70 0�53 1�47 1�29 0�91 0�72 0�84 1�86

Other loans to individuals ����������������������������������������� 1�12 1�99 1�31 0�64 1�41 0�44 2�07 1�14 0�76 0�73

All other loans and leases (including farm) ��������������������� 0�65 0�09 0�75 0�51 0�69 0�25 1�13 1�46 0�61 0�54

Total loans and leases ������������������������������������������������������ 4�09 1�71 4�20 1�70 3�51 3�86 1�67 2�51 2�13 5�52

Percent of Loans Charged-off (net, YTD)

All real estate loans ���������������������������������������������������������� 1�33 7�08 1�71 0�41 1�27 0�89 1�82 0�45 0�49 1�52

Construction and development ��������������������������������� 3�33 0�00 0�47 2�16 3�88 2�99 0�74 1�91 2�16 2�42

Nonfarm nonresidential ��������������������������������������������� 0�84 0�00 0�99 0�51 0�91 0�72 0�56 0�38 0�47 0�68

Multifamily residential real estate ����������������������������� 0�74 0�00 0�71 0�45 0�83 0�40 0�07 0�17 0�57 0�57

Home equity loans����������������������������������������������������� 2�05 6�10 2�31 0�76 1�36 1�42 2�26 0�50 0�41 2�55

Other 1-4 family residential ��������������������������������������� 1�21 9�25 2�01 0�34 0�99 0�83 1�52 0�26 0�35 1�37

Commercial and industrial loans ������������������������������������� 0�89 6�73 0�94 0�78 0�96 0�90 6�09 1�16 0�82 0�46

Loans to individuals ���������������������������������������������������������� 3�50 5�23 4�76 0�54 1�36 1�12 1�67 -0�39 0�81 2�06

Credit card loans ������������������������������������������������������� 5�45 5�19 6�18 2�22 4�29 4�39 3�33 2�15 4�20 6�27

Other loans to individuals ����������������������������������������� 1�25 5�81 2�24 0�46 0�79 0�63 0�78 -0�55 0�60 0�95

All other loans and leases (including farm) ��������������������� 0�28 0�00 0�33 0�00 0�44 0�31 2�65 1�00 0�00 0�16

Total loans and leases ������������������������������������������������������ 1�55 5�26 1�97 0�40 1�17 0�90 1�86 0�48 0�53 1�26

Loans Outstanding (in billions)

All real estate loans ���������������������������������������������������������� $4,127�6 $0�1 $488�3 $77�2 $1,785�7 $445�6 $16�3 $10�9 $56�8 $1,246�7

Construction and development ��������������������������������� 240�0 0�0 6�6 3�9 157�8 7�2 0�3 0�8 3�3 60�1

Nonfarm nonresidential ��������������������������������������������� 1,059�2 0�0 31�9 22�1 717�4 31�1 0�7 3�8 14�7 237�6

Multifamily residential real estate ����������������������������� 218�5 0�0 36�4 1�9 130�6 11�0 0�1 0�2 1�4 36�9

Home equity loans����������������������������������������������������� 603�4 0�0 108�0 1�6 189�0 36�3 7�8 0�4 2�5 257�7

Other 1-4 family residential ��������������������������������������� 1,878�0 0�0 252�5 20�4 559�2 358�7 7�4 5�0 31�1 643�5

Commercial and industrial loans ������������������������������������� 1,346�0 20�4 240�1 16�4 580�6 13�3 2�2 2�0 7�0 464�1

Loans to individuals ���������������������������������������������������������� 1,307�6 421�1 265�4 6�1 202�3 19�3 52�3 2�1 6�7 332�3

Credit card loans ������������������������������������������������������� 687�8 399�3 171�2 0�1 30�9 2�4 17�2 0�2 0�3 66�2

Other loans to individuals ����������������������������������������� 619�9 21�9 94�2 5�9 171�4 16�9 35�1 1�9 6�4 266�1

All other loans and leases (including farm) ��������������������� 686�2 2�9 257�7 30�5 145�0 4�2 0�3 1�2 5�1 239�2

Total loans and leases (plus unearned income) �������������� 7,467�4 444�4 1,251�5 130�2 2,713�6 482�3 71�1 16�2 75�7 2,282�3

Memo: Other Real Estate Owned (in millions)

All other real estate owned ����������������������������������������������� 46,075�4 -2�8 2,169�2 870�3 27,617�7 2,821�0 55�4 205�7 713�6 11,625�2

Construction and development ��������������������������������� 15,975�2 0�0 0�8 319�2 12,618�5 411�6 12�7 76�8 214�4 2,321�1

Nonfarm nonresidential ��������������������������������������������� 10,469�4 0�0 86�4 293�1 7,816�2 291�0 14�0 69�2 215�9 1,683�7

Multifamily residential real estate ����������������������������� 1,445�7 0�0 30�3 26�5 1,034�1 61�1 3�0 12�9 13�2 264�7

1-4 family residential ������������������������������������������������� 11,637�6 0�1 895�8 168�6 5,222�6 1,385�1 24�9 42�6 241�4 3,656�3

Farmland �������������������������������������������������������������������� 402�3 0�0 0�0 61�2 278�9 2�1 0�9 4�2 27�4 27�5

GNMA properties������������������������������������������������������� 6,002�0 0�0 1,030�0 1�7 625�1 674�1 0�0 0�0 1�3 3,669�8

* See Table IV-A (page 8) for explanations�

** 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 2012, Volume 6, No. 1

Quarterly Banking Profile

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

Asset Size Distribution Geographic Regions*

December 31, 2011 All Insured 

Institutions

Less than 

$100 

Million

$100 

Million to 

$1 Billion

$1 Billion 

to 

$10 Billion

Greater 

than 

$10 Billion New York Atlanta Chicago

Kansas 

City Dallas

San 

Francisco

Percent of Loans 30-89 Days Past Due 

All loans secured by real estate ������������������������������ 1�69 1�65 1�30 1�22 1�89 1�31 1�97 1�62 2�27 1�46 0�94

Construction and development ������������������������ 1�36 1�59 1�53 1�58 1�18 1�69 1�35 1�36 1�03 1�31 1�47

Nonfarm nonresidential ������������������������������������ 0�87 1�42 1�06 0�83 0�78 0�88 0�99 0�90 0�78 0�90 0�65

Multifamily residential real estate �������������������� 0�72 1�06 0�95 0�83 0�63 0�69 0�57 0�89 0�65 1�11 0�51

 Home equity loans�������������������������������������������� 1�15 1�21 0�76 0�79 1�21 0�74 1�40 1�33 1�14 0�90 0�46

Other 1-4 family residential ������������������������������ 2�55 2�20 1�75 1�82 2�79 1�73 2�83 2�36 3�84 2�20 1�33

Commercial and industrial loans ���������������������������� 0�45 1�45 0�90 0�69 0�36 0�61 0�32 0�48 0�40 0�58 0�42

Loans to individuals ������������������������������������������������� 1�73 2�19 1�85 1�90 1�72 1�62 2�15 1�63 1�93 1�24 1�28

Credit card loans ���������������������������������������������� 1�59 1�65 1�88 1�73 1�59 1�48 1�91 1�31 1�95 0�84 1�18

Other loans to individuals �������������������������������� 1�89 2�19 1�84 1�97 1�88 2�06 2�28 1�75 1�90 1�44 1�38

All other loans and leases (including farm) ������������ 0�36 0�46 0�35 0�34 0�36 0�36 0�26 0�44 0�32 0�34 0�54

Total loans and leases ��������������������������������������������� 1�35 1�53 1�23 1�15 1�40 1�23 1�54 1�25 1�60 1�22 0�89

Percent of Loans Noncurrent** 

All real estate loans ������������������������������������������������� 6�42 2�92 3�59 4�60 7�55 4�29 8�72 7�10 7�44 4�01 3�80

Construction and development ������������������������ 13�44 8�96 11�20 13�49 14�56 15�90 15�74 12�58 12�71 7�88 14�50

Nonfarm nonresidential ������������������������������������ 3�76 3�39 3�34 3�77 3�97 3�57 4�53 3�74 3�64 3�16 3�53

Multifamily residential real estate �������������������� 2�53 3�20 2�74 3�16 2�26 1�70 3�95 2�60 2�37 3�59 2�66

 Home equity loans�������������������������������������������� 1�83 1�10 1�33 1�35 1�91 1�30 2�00 2�08 2�09 1�15 0�84

Other 1-4 family residential ������������������������������ 9�22 2�48 2�70 4�43 11�09 4�63 12�48 11�54 11�88 4�38 3�69

Commercial and industrial loans ���������������������������� 1�29 2�24 2�09 2�06 1�11 1�75 0�98 1�41 1�30 1�36 1�00

Loans to individuals ������������������������������������������������� 1�41 0�94 0�84 1�17 1�45 1�59 1�34 1�21 1�51 0�60 1�43

Credit card loans ���������������������������������������������� 1�68 0�80 1�40 1�50 1�69 1�71 1�75 1�79 1�73 0�84 1�50

Other loans to individuals �������������������������������� 1�12 0�94 0�80 1�03 1�15 1�22 1�11 1�00 1�19 0�47 1�35

All other loans and leases (including farm) ������������ 0�65 0�58 0�68 0�71 0�64 0�27 0�45 0�47 1�04 0�88 0�95

Total loans and leases ��������������������������������������������� 4�09 2�43 3�13 3�76 4�30 3�00 5�54 4�38 4�38 3�04 2�57

Percent of Loans Charged-off (net, YTD) 

All real estate loans ������������������������������������������������� 1�33 0�63 0�85 1�15 1�49 0�80 1�90 1�33 1�56 0�84 0�92

Construction and development ������������������������ 3�33 2�72 3�03 4�08 3�15 2�73 4�74 3�67 1�98 1�84 3�79

Nonfarm nonresidential ������������������������������������ 0�84 0�63 0�66 0�91 0�89 0�71 1�13 1�03 0�66 0�54 0�75

Multifamily residential real estate �������������������� 0�74 0�98 0�78 0�83 0�70 0�56 1�20 0�68 1�33 0�69 0�34

 Home equity loans�������������������������������������������� 2�05 0�64 0�73 1�03 2�23 0�86 2�75 1�75 2�72 1�56 0�78

Other 1-4 family residential ������������������������������ 1�21 0�46 0�60 0�73 1�40 0�68 1�52 1�17 1�75 0�75 0�80

Commercial and industrial loans ���������������������������� 0�89 1�07 1�19 1�08 0�84 1�28 0�66 0�83 0�90 0�84 0�99

Loans to individuals ������������������������������������������������� 3�50 0�26 1�11 1�70 3�70 4�81 2�66 1�90 4�54 1�45 2�03

Credit card loans ���������������������������������������������� 5�45 2�19 5�31 4�22 5�48 5�61 5�64 4�61 6�25 2�94 3�69

Other loans to individuals �������������������������������� 1�25 0�21 0�73 0�72 1�34 2�04 0�91 0�95 2�04 0�61 0�57

All other loans and leases (including farm) ������������ 0�28 0�00 0�33 0�46 0�27 0�10 0�24 0�22 0�45 0�55 0�11

Total loans and leases ��������������������������������������������� 1�55 0�60 0�88 1�16 1�72 1�86 1�66 1�18 1�85 0�89 1�15

Loans Outstanding (in billions) 

All real estate loans ������������������������������������������������� $4,127�6 $55�8 $630�3 $640�8 $2,800�8 $834�1 $969�3 $800�9 $807�1 $336�9 $379�3

Construction and development ������������������������ 240�0 3�4 56�4 55�9 124�4 38�5 68�9 39�8 35�4 38�3 19�2

Nonfarm nonresidential ������������������������������������ 1,059�2 16�5 251�5 265�0 526�2 229�6 226�4 190�4 160�5 121�6 130�8

Multifamily residential real estate �������������������� 218�5 1�7 31�0 47�1 138�7 67�9 28�8 60�8 22�0 9�9 29�1

 Home equity loans�������������������������������������������� 603�4 1�7 33�1 47�0 521�6 92�3 167�8 150�0 134�2 21�6 37�5

Other 1-4 family residential ������������������������������ 1,878�0 24�6 223�8 212�6 1,417�0 399�0 468�6 344�5 378�0 133�5 154�4

Commercial and industrial loans ���������������������������� 1,346�0 9�9 103�7 138�1 1,094�3 204�2 318�6 279�3 302�1 96�1 145�7

Loans to individuals ������������������������������������������������� 1,307�6 5�3 36�5 70�4 1,195�3 381�1 236�5 186�9 291�8 46�9 164�5

Credit card loans ���������������������������������������������� 687�8 0�1 2�7 19�9 665�1 286�4 85�6 48�2 173�1 16�1 78�3

Other loans to individuals �������������������������������� 619�9 5�3 33�8 50�6 530�2 94�7 150�9 138�6 118�7 30�7 86�3

All other loans and leases (including farm) ������������ 686�2 9�2 39�7 37�2 600�0 99�9 125�8 193�1 210�3 24�8 32�2

Total loans and leases (plus unearned income) ����� 7,467�4 80�2 810�2 886�6 5,690�5 1,519�3 1,650�3 1,460�2 1,611�3 504�6 721�6

Memo: Other Real Estate Owned (in millions) 

All other real estate owned �������������������������������������� 46,075�4 1,254�0 12,893�5 10,275�2 21,652�8 4,761�3 13,303�6 9,229�5 8,795�5 5,735�8 4,249�8

Construction and development ������������������������ 15,975�2 409�5 5,851�0 4,955�2 4,759�5 1,269�5 5,029�8 2,191�8 2,920�7 2,792�4 1,770�9

Nonfarm nonresidential ������������������������������������ 10,469�4 404�5 3,841�3 2,863�8 3,359�7 1,178�0 2,460�3 2,029�0 2,014�8 1,538�7 1,248�4

Multifamily residential real estate �������������������� 1,445�7 54�4 400�1 364�3 626�9 227�1 315�2 383�2 212�1 163�0 145�0

1-4 family residential ���������������������������������������� 11,637�6 352�5 2,557�8 1,935�4 6,791�9 1,665�6 3,768�9 2,279�4 2,028�7 1,100�7 794�1

Farmland ����������������������������������������������������������� 402�3 31�5 216�7 96�0 58�1 18�0 82�6 79�7 85�3 94�5 42�2

GNMA properties���������������������������������������������� 6,002�0 2�2 30�4 61�9 5,907�4 379�8 1,647�2 2,265�8 1,411�0 46�5 251�8

* See Table IV-A (page 9) for explanations�

** 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 12 2012, Volume 6, No. 1

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

Asset Size Distribution

(dollar figures in millions;

notional amounts unless otherwise indicated)

4th Quarter 

2011

3rd Quarter 

2011

2nd Quarter 

2011

1st Quarter 

2011

4th Quarter 

2010

%Change 

10Q4-11Q4

Less 

than $100 

Million

$100 

Million to 

$1 Billion

$1 Billion 

to $10 

Billion

Greater than 

$10 Billion

ALL DERIVATIVE HOLDERS 

Number of institutions reporting derivatives ����������������� 1,182 1,188 1,165 1,146 1,170 1�0 84 723 294 81

Total assets of institutions reporting derivatives ���������� $11,455,300 $11,346,858 $11,163,462 $10,945,924 $10,836,277 5�7 $6,107 $298,663 $859,468 $10,291,063

Total deposits of institutions reporting derivatives ������� 8,294,166 8,106,780 7,895,134 7,707,826 7,547,570 9�9 5,151 244,707 671,941 7,372,367

Total derivatives ������������������������������������������������������������� 231,879,401 250,463,179 251,260,318 246,085,455 232,211,007 -0�1 174 21,005 67,605 231,790,617

Derivative Contracts by Underlying Risk Exposure 

Interest rate �������������������������������������������������������������������� 187,530,363 202,130,599 204,635,901 199,547,682 193,498,037 -3�1 170 20,537 61,724 187,447,931

Foreign exchange*��������������������������������������������������������� 26,500,007 29,283,191 28,389,032 28,788,641 22,002,935 20�4 0 234 4,723 26,495,050

Equity ����������������������������������������������������������������������������� 1,588,737 1,786,008 1,654,652 1,471,402 1,363,903 16�5 4 71 611 1,588,052

Commodity & other (excluding credit derivatives) �������� 1,501,077 1,602,067 1,351,825 1,377,484 1,195,150 25�6 0 13 292 1,500,772

Credit ������������������������������������������������������������������������������ 14,759,217 15,661,315 15,228,907 14,900,246 14,150,982 4�3 0 150 256 14,758,811

Total �������������������������������������������������������������������������������� 231,879,401 250,463,179 251,260,318 246,085,455 232,211,007 -0�1 174 21,005 67,605 231,790,617

Derivative Contracts by Transaction Type 

Swaps ���������������������������������������������������������������������������� 146,265,579 156,143,298 156,064,620 152,842,811 149,330,520 -2�1 30 8,012 40,090 146,217,448

Futures & forwards �������������������������������������������������������� 37,252,421 39,797,214 41,100,088 38,988,550 35,638,446 4�5 48 6,480 14,387 37,231,505

Purchased options ��������������������������������������������������������� 16,524,359 18,511,497 18,861,618 19,021,419 16,174,403 2�2 28 624 3,910 16,519,797

Written options ��������������������������������������������������������������� 16,014,597 17,862,189 18,099,424 18,256,189 15,904,132 0�7 68 5,709 8,757 16,000,063

Total �������������������������������������������������������������������������������� 216,056,955 232,314,198 234,125,750 229,108,969 217,047,501 -0�5 174 20,824 67,144 215,968,812

Fair Value of Derivative Contracts 

Interest rate contracts���������������������������������������������������� 89,100 92,978 88,683 92,291 92,057 -3�2 0 -6 -160 89,265

Foreign exchange contracts ������������������������������������������ 25,705 33,038 15,548 8,198 12,340 108�3 0 0 27 25,678

Equity contracts ������������������������������������������������������������� 1,657 6,441 299 1,763 -2,126 N/M 0 1 11 1,645

Commodity & other (excluding credit derivatives) �������� -1,559 773 148 -916 -1,068 N/M 0 0 1 -1,561

Credit derivatives as guarantor ������������������������������������� -289,532 -370,779 -67,253 -40,236 -68,248 N/M 0 -1 1 -289,531

Credit derivatives as beneficiary ����������������������������������� 303,241 387,580 75,397 50,612 82,772 266�4 0 -1 -2 303,243

Derivative Contracts by Maturity** 

Interest rate contracts ����������������������������� < 1 year 87,811,622 95,376,922 94,641,843 92,443,045 90,842,757 -3�3 36 8,964 14,981 87,787,641

 ������������������������������������������ 1-5 years 32,750,256 34,134,210 35,300,486 34,896,902 33,496,928 -2�2 35 2,808 20,985 32,726,428

 ������������������������������������������ > 5 years 24,167,633 24,968,981 25,211,181 24,922,246 24,306,867 -0�6 33 2,469 13,874 24,151,258

Foreign exchange contracts ������������������� < 1 year 17,538,351 19,219,846 17,820,001 18,023,979 14,467,367 21�2 0 202 2,948 17,535,201

 ������������������������������������������ 1-5 years 3,088,258 2,990,392 3,180,412 2,741,047 2,432,756 26�9 0 0 150 3,088,108

 ������������������������������������������ > 5 years 1,502,619 1,474,701 1,530,257 1,432,790 1,289,279 16�5 0 0 257 1,502,362

Equity contracts ��������������������������������������� < 1 year 426,621 375,359 358,257 349,774 296,219 44�0 0 2 115 426,503

 ������������������������������������������ 1-5 years 210,410 241,995 226,000 204,271 190,983 10�2 0 25 163 210,222

 ������������������������������������������ > 5 years 93,653 97,743 93,112 84,177 84,629 10�7 0 2 12 93,639

Commodity & other contracts ����������������� < 1 year 375,875 434,161 438,496 504,234 382,507 -1�7 0 4 151 375,720

 ������������������������������������������ 1-5 years 241,723 266,044 237,875 225,140 239,847 0�8 0 5 37 241,682

 ������������������������������������������ > 5 years 46,181 29,127 30,222 25,209 26,176 76�4 0 0 0 46,181

Risk-Based Capital: Credit Equivalent Amount 

Total current exposure to tier 1 capital (%) ������������������� 44�5 52�5 38�3 37�7 41�3 0�1 0�7 1�3 50�3

Total potential future exposure to tier 1 capital (%) ������ 79�3 82�7 87�3 87�4 84�0 0�1 0�1 0�4 89�8

Total exposure (credit equivalent amount) 

 to tier 1 capital (%) �������������������������������������������������� 123�8 135�3 125�7 125�0 125�2 0�2 0�9 1�6 140�2

Credit losses on derivatives*** ���������������������������������� 1,833�0 1,764�0 1,673�0 1,601�0 668�0 174�4 0�0 0�0 14�0 1,818�0

HELD FOR TRADING 

Number of institutions reporting derivatives ����������������� 197 194 198 194 196 0�5 9 78 54 56

Total assets of institutions reporting derivatives ���������� 9,503,121 9,457,667 9,305,903 9,075,171 8,968,554 6�0 576 33,574 230,257 9,238,713

Total deposits of institutions reporting derivatives ������� 6,913,163 6,771,834 6,604,984 6,419,033 6,279,351 10�1 479 27,242 177,690 6,707,751

Derivative Contracts by Underlying Risk Exposure 

Interest rate �������������������������������������������������������������������� 182,848,258 197,790,674 200,375,036 195,659,925 191,773,865 -4�7 16 1,934 10,878 182,835,430

Foreign exchange ���������������������������������������������������������� 24,363,710 26,370,081 26,070,060 26,299,021 20,791,379 17�2 0 0 2,761 24,360,949

Equity ����������������������������������������������������������������������������� 1,581,757 1,779,267 1,648,685 1,465,412 1,357,525 16�5 0 0 72 1,581,685

Commodity & other �������������������������������������������������������� 1,476,234 1,581,316 1,331,805 1,356,822 1,184,245 24�7 0 4 119 1,476,112

Total �������������������������������������������������������������������������������� 210,269,959 227,521,338 229,425,586 224,781,179 215,107,014 -2�2 16 1,938 13,829 210,254,176

Trading Revenues: Cash & Derivative Instruments 

Interest rate �������������������������������������������������������������������� 260 2,083 3,606 4,849 1,413 -81�6 0 0 29 231

Foreign exchange ���������������������������������������������������������� 1,934 2,632 497 29 1,892 2�2 0 0 1 1,933

Equity ����������������������������������������������������������������������������� -119 1,443 812 762 365 N/M 0 0 1 -120

Commodity & other (including credit derivatives) �������� 453 2,323 1,712 2,017 -226 N/M 0 0 0 453

Total trading revenues ��������������������������������������������������� 2,528 8,480 6,627 7,657 3,444 -26�6 0 0 31 2,497

Share of Revenue 

Trading revenues to gross revenues (%) ���������������������� 2�2 7�2 5�6 6�5 2�9 0�0 0�0 1�1 2�3

Trading revenues to net operating revenues (%) ���������� 17�4 40�6 41�2 42�3 25�8 0�0 0�0 6�4 17�8

HELD FOR PURPOSES OTHER THAN TRADING 

Number of institutions reporting derivatives ����������������� 1,065 1,080 1,056 1,036 1,059 0�6 75 651 264 75

Total assets of institutions reporting derivatives ���������� 11,148,157 11,126,317 10,825,262 10,594,781 10,477,777 6�4 5,531 268,807 752,883 10,120,936

Total deposits of institutions reporting derivatives ������� 8,055,764 7,938,137 7,727,004 7,497,972 7,335,162 9�8 4,672 220,427 587,409 7,243,256

Derivative Contracts by Underlying Risk 

Exposure 

Interest rate �������������������������������������������������������������������� 4,682,105 4,339,925 4,260,865 3,887,757 1,724,172 171�6 154 18,603 50,846 4,612,502

Foreign exchange ���������������������������������������������������������� 1,073,068 425,443 413,312 413,380 199,032 439�1 0 203 1,757 1,071,108

Equity ����������������������������������������������������������������������������� 6,980 6,741 5,967 5,990 6,378 9�4 4 71 539 6,367

Commodity & other �������������������������������������������������������� 24,842 20,751 20,020 20,662 10,905 127�8 0 9 173 24,660

Total notional amount ���������������������������������������������������� 5,786,996 4,792,859 4,700,164 4,327,790 1,940,487 198�2 158 18,886 53,315 5,714,637

All line items are reported on a quarterly basis� 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 13 2012, Volume 6, No. 1

Quarterly Banking Profile

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

Savings Banks)

Asset Size Distribution

(dollar figures in millions)

4th 

Quarter

2011

3rd 

Quarter

2011

2nd 

Quarter

2011

1st 

Quarter 

2011

4th 

Quarter 

2010

% Change 

10Q4-

11Q4

Less than 

$100 

Million

$100 

Million to 

$1 Billion

$1 Billion 

to $10 

Billion

Greater 

than $10 

Billion

Assets Securitized and Sold with Servicing Retained or with 

Recourse or Other Seller-Provided Credit Enhancements 

Number of institutions reporting securitization activities ����������������������������������������� 141 139 135 135 136 3�7 17 72 23 29

Outstanding Principal Balance by Asset Type 

1-4 family residential loans �������������������������������������������������������������������������������� $730,853 $749,804 $758,015 $757,260 $755,948 -3�3 $65 $1,389 $4,021 $725,378

Home equity loans ��������������������������������������������������������������������������������������������� 0 0 1,028 0 0 0�0 0 0 0 0

Credit card receivables�������������������������������������������������������������������������������������� 11,818 10,326 10,624 11,607 13,748 -14�0 0 636 0 11,182

Auto loans ���������������������������������������������������������������������������������������������������������� 946 1,034 228 234 298 217�4 0 0 22 924

Other consumer loans ��������������������������������������������������������������������������������������� 4,862 4,979 4,667 4,792 4,620 5�2 0 0 0 4,862

Commercial and industrial loans ����������������������������������������������������������������������� 63 70 72 72 82 -23�2 2 9 29 22

All other loans, leases, and other assets ���������������������������������������������������������� 196,124 198,826 195,725 207,198 195,023 0�6 1 15 101 196,008

Total securitized and sold ������������������������������������������������������������������������������������������ 944,666 965,039 970,360 981,163 969,719 -2�6 68 2,049 4,173 938,377

Maximum Credit Exposure by Asset Type 

1-4 family residential loans �������������������������������������������������������������������������������� 3,895 4,116 4,321 4,511 4,661 -16�4 1 53 51 3,790

 Home equity loans ��������������������������������������������������������������������������������������������� 0 0 0 0 0 0�0 0 0 0 0

Credit card receivables�������������������������������������������������������������������������������������� 550 561 531 552 609 -9�7 0 217 0 333

Auto loans ���������������������������������������������������������������������������������������������������������� 2 3 56 4 5 -60�0 0 0 2 0

Other consumer loans ��������������������������������������������������������������������������������������� 208 216 202 201 185 12�4 0 0 0 208

Commercial and industrial loans ����������������������������������������������������������������������� 0 0 0 0 0 0�0 0 0 0 0

All other loans, leases, and other assets ���������������������������������������������������������� 1,309 697 476 489 521 151�2 0 4 0 1,305

Total credit exposure ������������������������������������������������������������������������������������������������� 5,964 5,592 5,584 5,757 5,981 -0�3 1 274 53 5,636

Total unused liquidity commitments provided to institution's own securitizations ��� 121 129 124 125 208 -41�8 0 0 0 121

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

1-4 family residential loans �������������������������������������������������������������������������������� 4�0 4�2 4�0 3�6 4�4 0�0 0�9 2�6 4�0

 Home equity loans ��������������������������������������������������������������������������������������������� 0�0 0�0 1�5 0�0 0�0 0�0 0�0 0�0 0�0

Credit card receivables�������������������������������������������������������������������������������������� 1�4 1�6 1�3 1�1 1�1 0�0 1�9 0�0 1�4

Auto loans ���������������������������������������������������������������������������������������������������������� 0�4 0�1 1�9 1�5 1�6 0�0 0�0 1�5 0�4

Other consumer loans ��������������������������������������������������������������������������������������� 5�6 4�4 4�5 4�1 4�2 0�0 0�0 0�0 5�6

Commercial and industrial loans ����������������������������������������������������������������������� 0�5 0�0 0�0 0�0 2�1 0�0 0�0 1�1 0�0

All other loans, leases, and other assets ���������������������������������������������������������� 0�6 1�4 0�9 1�3 1�1 0�0 0�0 0�0 0�6

Total loans, leases, and other assets ����������������������������������������������������������������������� 3�3 3�6 3�3 3�1 3�7 0�0 1�2 2�5 3�3

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

1-4 family residential loans �������������������������������������������������������������������������������� 6�4 6�4 6�9 7�2 7�5 0�0 1�2 3�6 6�5

 Home equity loans ��������������������������������������������������������������������������������������������� 0�0 0�0 3�2 0�0 0�0 0�0 0�0 0�0 0�0

Credit card receivables�������������������������������������������������������������������������������������� 0�6 0�6 0�5 0�5 0�5 0�0 2�5 0�0 0�5

Auto loans ���������������������������������������������������������������������������������������������������������� 0�0 0�0 0�2 0�0 0�3 0�0 0�0 0�0 0�0

Other consumer loans ��������������������������������������������������������������������������������������� 6�2 4�6 4�7 4�1 3�8 0�0 0�0 0�0 6�2

Commercial and industrial loans ����������������������������������������������������������������������� 0�0 0�0 0�0 0�0 0�0 0�0 0�0 0�0 0�0

All other loans, leases, and other assets ���������������������������������������������������������� 7�5 6�6 6�2 5�8 7�3 0�0 0�0 0�0 7�5

Total loans, leases, and other assets ����������������������������������������������������������������������� 6�6 6�4 6�7 6�8 7�3 0�0 1�6 3�5 6�6

Securitized Loans, Leases, and Other Assets Charged-off 

(net, YTD, annualized, %) 

1-4 family residential loans �������������������������������������������������������������������������������� 1�2 0�9 0�6 0�3 1�9 0�0 0�0 0�0 1�2

 Home equity loans ��������������������������������������������������������������������������������������������� 0�0 0�0 1�6 0�0 0�0 0�0 0�0 0�0 0�0

Credit card receivables�������������������������������������������������������������������������������������� 5�3 4�1 2�9 1�4 7�9 0�0 8�1 0�0 5�2

Auto loans ���������������������������������������������������������������������������������������������������������� 0�0 0�0 1�1 0�0 1�4 0�0 0�0 -0�2 0�0

Other consumer loans ��������������������������������������������������������������������������������������� 1�2 0�9 0�6 0�3 1�6 0�0 0�0 0�0 1�2

Commercial and industrial loans ����������������������������������������������������������������������� 0�0 0�0 0�0 0�0 0�0 0�0 0�0 0�0 0�0

All other loans, leases, and other assets ���������������������������������������������������������� 0�4 0�2 0�1 0�1 0�4 0�0 0�0 0�0 0�4

Total loans, leases, and other assets ����������������������������������������������������������������������� 1�1 0�8 0�5 0�3 1�7 0�0 2�5 0�0 1�1

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

 Home equity loans ��������������������������������������������������������������������������������������������� 0 0 0 0 0 0�0 0 0 0 0

Credit card receivables�������������������������������������������������������������������������������������� 9,052 9,252 9,115 8,157 7,350 23�2 0 79 0 8,973

Commercial and industrial loans ����������������������������������������������������������������������� 2 2 2 2 2 0�0 2 0 0 0

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

 Home equity loans ��������������������������������������������������������������������������������������������� 0 0 447 0 0 0�0 0 0 0 0

Credit card receivables�������������������������������������������������������������������������������������� 0 0 0 0 0 0�0 0 0 0 0

Commercial and industrial loans ����������������������������������������������������������������������� 1 0 0 0 0 0�0 0 1 0 0

Assets Sold with Recourse and Not Securitized 

Number of institutions reporting asset sales ������������������������������������������������������������ 878 861 864 858 856 2�6 153 564 123 38

Outstanding Principal Balance by Asset Type 

1-4 family residential loans �������������������������������������������������������������������������������� 52,898 52,348 55,181 64,694 62,994 -16�0 1,158 12,165 5,703 33,872

 Home equity, credit card receivables, auto, and other consumer loans ��������� 913 1,296 1,360 1,417 1,455 -37�3 0 4 18 890

Commercial and industrial loans ����������������������������������������������������������������������� 58 70 147 102 379 -84�7 0 44 0 13

All other loans, leases, and other assets ���������������������������������������������������������� 53,528 55,111 54,922 54,757 53,860 -0�6 0 44 120 53,364

Total sold and not securitized������������������������������������������������������������������������������������ 107,397 108,825 111,609 120,971 118,688 -9�5 1,158 12,257 5,842 88,140

Maximum Credit Exposure by Asset Type 

1-4 family residential loans �������������������������������������������������������������������������������� 13,214 12,706 13,295 13,813 15,307 -13�7 140 2,420 2,951 7,703

Home equity, credit card receivables, auto, and other consumer loans ��������� 176 188 192 193 190 -7�4 0 4 4 168

Commercial and industrial loans ����������������������������������������������������������������������� 41 53 127 81 90 -54�4 0 33 0 7

All other loans, leases, and other assets ���������������������������������������������������������� 13,962 13,789 13,513 13,420 13,115 6�5 0 38 17 13,906

Total credit exposure ������������������������������������������������������������������������������������������������� 27,393 26,735 27,127 27,507 28,703 -4�6 141 2,495 2,972 21,785

Support for Securitization Facilities Sponsored by Other Institutions 

Number of institutions reporting securitization facilities sponsored by others ������� 163 158 159 164 168 -3�0 19 93 35 16

Total credit exposure ������������������������������������������������������������������������������������������������� 62,009 44,284 38,047 38,595 38,210 62�3 19 264 153 61,574

Total unused liquidity commitments ������������������������������������������������������������������������� 567 593 632 626 514 10�3 0 0 0 567

Other

Assets serviced for others* ��������������������������������������������������������������������������������������� 5,471,029 5,637,360 5,755,688 5,748,115 5,783,312 -5�4 3,983 94,394 111,973 5,260,679

Asset-backed commercial paper conduits 

Credit exposure to conduits sponsored by institutions and others ������������������ 11,671 11,484 10,109 9,895 10,009 16�6 4 1 67 11,599

Unused liquidity commitments to conduits sponsored by institutions 

 and others �������������������������������������������������������������������������������������������������� 81,848 71,757 70,504 61,988 60,991 34�2 0 0 765 81,083

Net servicing income (for the quarter) ���������������������������������������������������������������������� 3,357 -1,649 2,446 4,338 4,791 -29�9 35 108 103 3,111

Net securitization income (for the quarter) ��������������������������������������������������������������� 237 179 138 99 148 60�1 0 7 4 225

Total credit exposure to Tier 1 capital (%)** ������������������������������������������������������������� 7�8 6�3 5�9 6�1 6�3 1�00 2�40 2�20 9�50

*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 14 2012, Volume 6, No. 1

TABLE VIII-A. Trust Services (All FDIC-Insured Institutions)

All Insured Institutions Asset Size Distribution

(dollar figures in millions)

Dec 31

2011

Dec 31

2010

Dec 31

2009

Dec 31

2008

% Change 

2010-2011

Less 

Than $100 

Million

$100 

Million to 

$1 Billion

$1 Billion 

to 

$10 Billion

Greater 

Than 

$10 Billion

Number of institutions reporting ������������������������������������������������ 7,357 7,658 8,012 8,305 -3�9 2,416 4,284 550 107

Number of institutions with fiduciary powers ���������������������������� 2,102 2,182 2,243 2,320 -3�7 353 1,335 341 73

Commercial banks �������������������������������������������������������������� 1,944 2,011 2,063 2,126 -3�3 340 1,244 294 66

Savings institutions ������������������������������������������������������������ 158 171 180 194 -7�6 13 91 47 7

Number of institutions exercising fiduciary powers ������������������ 1,549 1,630 1,674 1,722 -5�0 219 978 288 64

Commercial banks �������������������������������������������������������������� 1,425 1,496 1,533 1,570 -4�7 206 912 249 58

Savings institutions ������������������������������������������������������������ 124 134 141 152 -7�5 13 66 39 6

Number of institutions reporting fiduciary activity �������������������� 1,473 1,554 1,592 1,633 -5�2 203 929 278 63

Commercial banks �������������������������������������������������������������� 1,355 1,425 1,455 1,487 -4�9 190 866 242 57

Savings institutions ������������������������������������������������������������ 118 129 137 146 -8�5 13 63 36 6

Fiduciary and related assets - managed assets 

Personal trust and agency accounts ���������������������������������������� 622,334 618,785 611,039 616,799 0�6 9,234 81,128 64,715 467,257

Noninterest-bearing deposits* ������������������������������������������� 2,591 4,271 4,650 16 -39�3 20 584 654 1,332

Interest-bearing deposits* �������������������������������������������������� 32,577 30,624 27,665 11,911 6�4 423 5,142 7,055 19,957

 U�S� Treasury and U�S� government agency obligations* �� 105,518 112,675 114,967 26,760 -6�4 1,351 5,193 15,792 83,181

State, county and municipal obligations* �������������������������� 193,485 197,148 199,348 65,278 -1�9 1,821 12,534 21,355 157,775

 Money market mutual funds* ��������������������������������������������� 121,409 104,316 161,893 56,914 16�4 1,747 6,619 13,745 99,298

Other short-term obligations* ��������������������������������������������� 168,266 212,906 223,076 9,722 -21�0 19 319 1,636 166,292

 Other notes and bonds* ����������������������������������������������������� 252,023 377,259 411,250 23,324 -33�2 1,104 7,551 20,656 222,711

Common and preferred stocks* ����������������������������������������� 1,926,856 2,052,120 2,069,520 348,319 -6�1 53,826 135,950 125,916 1,611,164

Real estate mortgages* ������������������������������������������������������ 1,669 1,814 1,957 1,565 -8�0 25 283 349 1,012

Real estate* ������������������������������������������������������������������������ 53,967 41,198 42,230 36,045 31�0 812 17,055 6,026 30,074

Miscellaneous assets* ������������������������������������������������������� 112,446 95,155 107,315 37,113 18�2 18,794 8,318 8,652 76,683

Employee benefit and retirement-related trust and 

agency accounts:**

Employee benefit - defined contribution** ������������������������� 350,104 368,047 364,924 283,179 -4�9 53,499 40,175 11,863 244,566

Employee benefit - defined benefit** ��������������������������������� 509,150 612,586 679,355 691,568 -16�9 1,513 7,213 19,406 481,018

Other employee benefit and retirement-related 

 accounts** ������������������������������������������������������������������� 226,498 214,543 187,182 330,034 5�6 1,694 20,119 14,349 190,335

Corporate trust and agency accounts** ������������������������������������ 26,209 22,259 17,912 27,834 17�7 20 488 5,729 19,972

Investment management and investment advisory 

agency accounts**�������������������������������������������������������������� 1,008,438 1,167,145 1,278,356 1,228,759 -13�6 23,858 44,615 85,237 854,727

Other fiduciary accounts** �������������������������������������������������������� 227,397 226,612 231,692 164,799 0�3 1,327 5,888 20,083 200,099

Total managed fiduciary accounts: 

Assets ��������������������������������������������������������������������������������� 2,970,130 3,229,976 3,370,460 3,342,971 -8�0 91,146 199,627 221,383 2,457,973

Number of accounts ����������������������������������������������������������� 1,412,053 1,356,364 1,378,112 1,439,099 4�1 56,106 257,969 229,354 868,624

Fiduciary and related assets - nonmanaged assets 

Personal trust and agency accounts ���������������������������������������� 270,044 252,653 242,286 307,018 6�9 3,958 10,422 23,792 231,872

Employee benefit and retirement-related trust and 

agency accounts: 

Employee benefit - defined contribution ���������������������������� 2,244,285 2,091,490 1,911,271 1,606,669 7�3 727,226 23,397 107,854 1,385,808

Employee benefit - defined benefit ������������������������������������ 3,921,210 4,464,146 4,052,542 3,990,826 -12�2 8,576 18,734 64,406 3,829,494

Other employee benefit and retirement-related accounts �� 1,815,775 1,533,330 1,287,793 1,544,038 18�4 700,516 20,953 64,752 1,029,554

Corporate trust and agency accounts ��������������������������������������� 2,813,121 3,798,608 3,919,699 3,887,784 -25�9 38 13,300 423,035 2,376,748

Other fiduciary accounts ����������������������������������������������������������� 2,519,876 3,964,863 3,332,845 2,595,184 -36�4 1,918 21,668 18,311 2,477,980

Total nonmanaged fiduciary accounts: 

Assets ��������������������������������������������������������������������������������� 13,584,312 16,105,091 14,746,437 13,931,519 -15�7 1,442,231 108,474 702,151 11,331,455

Number of accounts ����������������������������������������������������������� 13,395,006 13,182,994 14,687,177 18,671,943 1�6 9,419,722 477,717 232,693 3,264,874

Custody and safekeeping accounts: 

Assets ��������������������������������������������������������������������������������� 74,661,330 67,874,030 56,895,105 50,499,372 10�0 49,624 876,873 573,584 73,161,249

Number of accounts ����������������������������������������������������������� 11,125,834 10,985,596 10,641,448 10,676,227 1�3 258,901 7,667,770 281,384 2,917,779

Fiduciary and related services income 

Personal trust and agency accounts ���������������������������������������� 4,375 4,300 4,577 4,894 1�7 71 223 485 3,597

Retirement-related trust and agency accounts: 

Employee benefit - defined contribution ���������������������������� 1,172 1,122 1,175 1,095 4�5 158 83 155 775

Employee benefit - defined benefit ������������������������������������ 1,755 1,464 1,450 1,997 19�9 29 37 65 1,623

Other employee benefit and retirement-related accounts �� 1,041 975 991 1,004 6�8 30 152 128 731

Corporate trust and agency accounts ��������������������������������������� 1,636 1,729 2,080 2,529 -5�4 0 19 267 1,350

Investment management agency accounts ������������������������������ 4,948 4,756 4,139 4,450 4�0 96 288 573 3,991

Other fiduciary accounts ����������������������������������������������������������� 1,640 2,043 1,851 2,161 -19�7 2 24 19 1,594

Custody and safekeeping accounts ������������������������������������������ 9,348 8,121 6,920 8,337 15�1 12 279 442 8,615

Other fiduciary and related services income ���������������������������� 2,137 2,071 2,308 3,272 3�2 9 71 101 1,957

Total gross fiduciary and related services income ������������������� 28,215 26,749 25,689 30,017 5�5 411 1,282 2,253 24,269

Less: Expenses ������������������������������������������������������������������ 25,085 20,076 19,256 20,564 25�0 317 921 1,833 22,014

 Less: Net losses from fiduciary and related services ������� 206 244 572 944 -15�6 2 4 6 193

 Plus: Intracompany income credits for fiduciary and 

 related services ����������������������������������������������������������� 5,375 2,983 2,770 3,497 80�2 2 23 262 5,088

Net fiduciary and related services income ������������������������������� 8,133 9,242 8,433 11,728 -12�0 89 272 657 7,114

Collective investment funds and common trust funds 

(market value) 

Domestic equity funds �������������������������������������������������������� 385,630 291,568 260,241 220,466 32�3 8,671 112,545 8,075 256,339

International/global equity funds ��������������������������������������� 123,324 131,932 112,941 94,391 -6�5 619 1,274 4,549 116,881

Stock/bond blend funds ����������������������������������������������������� 99,901 94,639 88,898 127,218 5�6 2,444 202 1,636 95,619

Taxable bond funds ������������������������������������������������������������ 216,239 217,257 189,969 159,443 -0�5 1,704 54,471 4,390 155,675

Municipal bond funds ��������������������������������������������������������� 5,983 6,151 7,098 7,007 -2�7 45 422 364 5,151

Short-term investments/money market funds ������������������� 204,107 213,868 251,618 249,266 -4�6 1,148 6,742 52 196,165

Specialty/other funds ��������������������������������������������������������� 301,352 69,350 75,351 97,791 334�5 30,602 222,321 4,595 43,834

Total collective investment funds ���������������������������������������������� 1,336,535 1,024,765 986,117 955,583 30�4 45,233 397,978 23,661 869,663

* After 2008, includes personal trust and agency accounts, investment management agency accounts, employee benefit accounts, retirement-related accounts, and all other managed 

asset accounts� 

** After 2008, included in managed assets, above� N/M - Not Meaningful
FDIC Quarterly 15 2012, Volume 6, No. 1

Quarterly Banking Profile

Total assets of the nation’s 7,357 FDIC-insured 

commercial banks and savings institutions increased by 

0.6 percent ($76.1 billion) in the fourth quarter of 

2011. Total deposits increased by 1.8 percent ($183.2 

billion), domestic office deposits increased by 2.9 

percent ($249.7 billion), and foreign office deposits 

decreased by 4.5 percent ($66.6 billion). Domestic 

noninterest-bearing deposits increased by 8.3 percent 

($173.2 billion) and savings deposits and interest bearing checking accounts increased by 2.3 percent ($103.8 

billion), while domestic time deposits decreased by 1.5 

percent ($27.3 billion). For all of 2011, total domestic 

deposits grew by 11.2 percent ($881.9 billion), with 

domestic noninterest-bearing deposits rising by 34.2 

percent ($578.1 billion) and domestic interest-bearing 

deposits increasing by 4.9 percent ($303.7 billion).

 At the end of the fourth quarter, domestic deposits 

funded 63.1 percent of industry assets, the largest share 

of assets funded by domestic deposits since the fourth 

quarter of 1994, when the share was 63.3 percent. 

Insured institutions had $2.3 trillion in domestic noninterest-bearing deposits on December 31, 2011, 70 

percent of which ($1.6 trillion) were in noninterestbearing transaction accounts larger than $250,000. Of 

this total, $1.4 trillion exceeded the basic coverage 

limit of $250,000 per account, but is fully insured until 

the end of 2012.1

 Deposits receiving the temporary 

coverage funded 4.2 percent of assets at banks with less 

than $10 billion in total assets and 11.6 percent of 

assets at banks with more than $10 billion in assets. 

The total amount receiving temporary coverage 

increased by 15.2 percent ($185.1 billion) during the 

fourth quarter. For all of 2011, deposits receiving the 

1

 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.

temporary coverage increased by 63.2 percent. 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 3.1 

percent in the quarter ending December 31, and by 

10.5 percent for all of 2011.2 The large increase in 2011 

was primarily attributable to the growth in noninterestbearing transaction account balances receiving temporary coverage. For institutions existing at the start and 

the end of the most recent quarter, insured deposits 

increased during the quarter at 4,339 institutions (59 

percent), decreased at 2,989 institutions (41 percent), 

and remained unchanged at 26 institutions.

The DIF balance increased in the fourth quarter to $9.2 

billion (unaudited) from $7.8 billion in the third quarter, the eighth consecutive quarterly increase. Accrued 

assessment income added $3.2 billion; interest earnings 

and unrealized gains on available-for-sale securities 

added another $127 million. Insurance loss provisions 

subtracted $1.5 billion while operating expenses and all 

other income (net of expenses) subtracted $375 million, 

resulting in a $1.4 billion fourth quarter increase in the 

DIF balance.

The DIF’s reserve ratio was 0.13 percent on December 

31, 2011, up from 0.12 percent at September 30, 2011, 

and up from -0.12 percent at the end of 2010. Eighteen 

FDIC-insured institutions with combined assets of $4.5 

billion failed during the fourth quarter of 2011. For all 

of 2011, 92 insured institutions with combined assets of 

$34.9 billion failed, down from 157 failures with 

combined assets of $92.1 billion in 2010. 

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

2

 Figures for estimated insured deposits in this discussion include 

insured branches of foreign banks, in addition to insured commercial 

banks and savings institutions.

■ Insured Deposits Grow by 3.1 Percent 

■ DIF Reserve Ratio Rises 1 Basis Point to 0.13 Percent

■ 18 Institutions Fail During Fourth Quarter

■ $1.4 Trillion Temporarily Insured in Noninterest-Bearing Transaction Accounts

INSURANCE FUND INDICATORS
FDIC Quarterly 16 2012, Volume 6, No. 1

ratio and the Designated Reserve Ratio (DRR) using 

both estimated insured deposits and the new assessment 

base. As of December 31, 2011, the FDIC reserve ratio 

would be 0.08 percent using the new assessment base 

(compared to 0.13 percent using estimated insured 

deposits). The 2 percent DRR using estimated insured 

deposits would be 1.2 percent using the new assessment 

base.

Author: Kevin Brown, Senior Financial Analyst

Division of Insurance and Research

(202) 898-6817

minus average tangible equity.3 Revisions to insurance 

assessment rates and risk-based 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 detailed explanation of these changes. Table 2 shows the distribution 

of the assessment base as of December 31, 2011, by 

institution asset size category. 

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

FDIC must make available to the public the reserve 

3

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

Table 1

Insured Commercial Banks and Savings Institutions as of December 31, 2011

Distribution of Noninterest-Bearing Domestic Deposits, by Asset Size

Asset Size

Number of 

Institutions

Total Assets 

($ Bil.)

Dodd-Frank 

Domestic Noninterest-Bearing Transaction Accounts 

Larger than $250,000 Other 

NoninterestBearing 

Deposits* 

($ Bil.)

Total 

($ Bil.)

Amount Above 

the $250,000 

Coverage Limit 

($ Bil.)

Average 

Account 

Size 

($000)

Average 

Number of 

Accounts per 

Institution

Less than $1 Billion 6,700 $1,420.0 $70.8 $46.0 $713 15 $119.8

$1 - $10 Billion 550 1,408.1 98.1 72.1 943 189 80.4

$10 - $50 Billion 70 1,352.4 104.4 84.0 1,284 1,161 57.5

$50 - $100 Billion 18 1,320.9 144.3 128.4 2,276 3,522 42.0

Over $100 Billion 19 8,382.0 1,167.3 1,071.4 3,043 20,190 383.1

Total 7,357 13,883.4 1,584.8 1,401.9 2,166 99 682.8

September 30, 2011 7,437 13,807.3 1,393.7 1,216.8 1,970 95 700.8

June 30, 2011 7,513 13,600.0 1,214.9 1,047.5 1,814 89 697.7

March 31, 2011 7,574 13,414.3 1,053.3 893.8 1,651 84 694.0

December 31, 2010 7,658 13,319.0 1,015.8 858.9 1,619 82 673.8

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

Table 2

Distribution of the Assessment Base for FDIC-Insured Institutions* 

by Asset Size

Data as of December 31, 2011

Asset Size

Number of 

Institutions

Percent of 

Total Institutions

Assessment Base** 

($ Bil.)

Percent of 

Base

Less than $1 Billion 6,700 91.1% $1,265 10.5%

$1 - $10 Billion 550 7.5% 1,256 10.4%

$10 - $50 Billion 70 1.0% 1,208 10.0%

$50 - $100 Billion 18 0.2% 1,105 9.2%

Over $100 Billion 19 0.3% 7,238 60.0%

Total 7,357 100.0% 12,071 100.0%

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

** Average consolidated total assets minus average tangible equity, with adjustments for banker’s banks and custodial banks.
FDIC Quarterly 17 2012, Volume 6, No. 1

Quarterly Banking Profile

DIF Reserve Ratios

Percent of Insured Deposits

0.36

0.27

0.22

0.12 0.13

0.06

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

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

Table I-B. Insurance Fund Balances and Selected Indicators

(dollar figures in millions)

Deposit Insurance Fund*

4th 

Quarter 

2011

3rd 

Quarter 

2011

2nd 

Quarter 

2011

1st 

Quarter 

2011

4th 

Quarter 

2010

3rd 

Quarter 

2010

2nd 

Quarter 

2010

1st 

Quarter 

2010

4th 

Quarter 

2009

3rd 

Quarter 

2009

2nd 

Quarter 

2009

1st 

Quarter 

2009

4th 

Quarter 

2008

Beginning Fund Balance ..... $7,813 $3,916 -$1,023 -$7,352 -$8,009 -$15,247 -$20,717 -$20,862 -$8,243 $10,368 $13,007 $17,276 $34,588

Changes in Fund Balance:

Assessments earned .............. 3,210 3,642 3,163 3,484 3,498 3,592 3,242 3,278 3,042 2,965 9,095 2,615 996

Interest earned on 

investment securities ...... 25 30 37 28 39 40 64 62 76 176 240 212 277

Realized gain on sale of

investments ...................... 0 0 0 0 0 0 0 0 0 732 521 136 302

Operating expenses ............... 334 433 463 395 452 414 382 345 379 328 298 266 290

Provision for insurance 

losses ............................... 1,533 -763 -2,095 -3,089 2,446 -3,763 -2,552 3,021 17,766 21,694 11,615 6,637 19,163

All other income, 

net of expenses ............... -41 83 80 66 48 94 55 22 2,721 308 375 2 15

Unrealized gain/(loss) on 

available-for-sale 

securities ......................... 102 -188 27 57 -30 163 -61 149 -313 -770 -957 -331 551

Total fund balance change ..... 1,429 3,897 4,939 6,329 657 7,238 5,470 145 -12,619 -18,611 -2,639 -4,269 -17,312

Ending Fund Balance ........... 9,242 7,813 3,916 -1,023 -7,352 -8,009 -15,247 -20,717 -20,862 -8,243 10,368 13,007 17,276

Percent change from 

four quarters earlier ......... NM NM NM NM NM NM NM NM NM NM -77�07 -75�39 -67�04

Reserve Ratio (%) ................. 0�13 0�12 0�06 -0�02 -0�12 -0�15 -0�28 -0�38 -0�39 -0�16 0�22 0�27 0�36

Estimated Insured 

Deposits** .............................. 6,979,126 6,772,466 6,541,718 6,393,953 6,315,302 5,421,425 5,437,417 5,472,402 5,407,757 5,315,927 4,817,789 4,831,748 4,750,783

Percent change from 

four quarters earlier ......... 10�51 24�92 20�31 16�84 16�78 1�98 12�86 13�26 13�83 16�96 7�83 8�87 10�68

Domestic Deposits ............... 8,779,282 8,526,668 8,244,865 8,006,888 7,887,732 7,753,409 7,681,284 7,702,451 7,705,353 7,561,334 7,561,996 7,546,996 7,505,408

Percent change from 

four quarters earlier ......... 11�30 9�97 7�34 3�95 2�37 2�54 1�58 2�06 2�66 4�58 7�47 6�65 8�43

Number of institutions 

reporting ......................... 7,366 7,446 7,523 7,584 7,668 7,771 7,840 7,944 8,022 8,109 8,205 8,257 8,315

Deposit Insurance Fund Balance 

and Insured Deposits

($ Millions)

DIF 

Balance

DIF-Insured 

Deposits

12/08 $17,276 $4,750,783

3/09 13,007 4,831,748

6/09 10,368 4,817,789

9/09 -8,243 5,315,927

12/09 -20,862 5,407,757

3/10 -20,717 5,472,402

6/10 -15,247 5,437,417

9/10 -8,009 5,421,425

12/10 -7,352 6,315,302

3/11 -1,023 6,393,953

6/11 3,916 6,541,718

9/11 7,813 6,772,466

12/11 9,242 6,979,126

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

(dollar figures in millions) 2011 2010 2009 2008 2007 2006

Problem Institutions

Number of institutions ������������������������������������������������ 813 884 702 252 76 50

Total assets ����������������������������������������������������������������� $319,432 $390,017 $402,782 $159,405 $22,189 $8,265

Failed Institutions

Number of institutions ������������������������������������������������ 92 157 140 25 3 0

Total assets ����������������������������������������������������������������� $34,923 $92,085 $169,709 $371,945 $2,615 $0

Assisted Institutions***

Number of institutions ������������������������������������������������ 0 0 8 5 0 0

Total assets ����������������������������������������������������������������� $0 $0 $1,917,482 $1,306,042 0 0

* Quarterly financial statement results are unaudited� 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�

*** 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 18 2012, Volume 6, No. 1

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

(dollar figures in millions) 

December 31, 2011

Number of 

Institutions

Total 

Assets

Domestic 

Deposits*

Est. Insured 

Deposits

Commercial Banks and Savings Institutions

FDIC-Insured Commercial Banks ����������������������������������������������� 6,290 $12,639,738 $7,825,638 $6,133,835

 FDIC-Supervised ������������������������������������������������������������������� 4,150 2,015,995 1,543,506 1,246,769

 OCC-Supervised �������������������������������������������������������������������� 1,312 8,732,395 5,062,740 3,939,555

 Federal Reserve-Supervised ������������������������������������������������� 828 1,891,348 1,219,392 947,512

FDIC-Insured Savings Institutions ���������������������������������������������� 1,067 1,243,625 929,364 822,373

 OCC-Supervised Savings Institutions ����������������������������������� 619 918,346 684,454 606,632

 FDIC-Supervised Savings Institutions ����������������������������������� 448 325,279 244,910 215,741

Total Commercial Banks and Savings Institutions ���������������������� 7,357 13,883,363 8,755,002 6,956,208

Other FDIC-Insured Institutions

 U�S� Branches of Foreign Banks ������������������������������������������������� 9 47,583 24,280 22,918

Total FDIC-Insured Institutions ���������������������������������������������������� �� 7,366 13,930,946 8,779,282 6,979,126

* Excludes $1�4 trillion in foreign office deposits, which are uninsured�

Table IV-B. Distribution of Institutions and Assessment Base by Assessment Rate Range

Quarter Ending September 30, 2011 (dollar figures in billions)

Annual Rate in Basis Points

Number of 

Institutions

Percent of Total 

Institutions

Amount of 

Assessment Base*

Percent of Total 

Assessment Base

2�50-5�00 1,117 15�00 $816 6�80

5�01-7�50 2,117 28�43 1,397 11�65

7�51-10�00 2,024 27�18 3,821 31�86

10�01-15�00 1,237 16�61 4,816 40�17

15�01-20�00 93 1�25 566 4�72

 20�01-25�00 652 8�76 333 2�78

 25�01-30�00 24 0�32 137 1�14

 30�01-35�00 155 2�08 70 0�58

greater than 35�00 27 0�36 34 0�28

* Beginning in the second quarter of 2011, the assessment base was changed to average consolidated total assets minus tangible equity, as 

required by the Dodd-Frank Act�
FDIC Quarterly 19 2012, Volume 6, No. 1

Quarterly Banking Profile

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

Goodwill Impairment Testing – In September 2011, the FASB 

issued Accounting Standards Update (ASU) No. 2011-08, 

“Testing Goodwill for Impairment,” to address concerns about 

the cost and complexity of the existing goodwill impairment 

test in ASC Topic 350, Intangibles-Goodwill and Other 

(formerly FASB Statement No. 142, “Goodwill and Other 

Intangible Assets”). The ASU’s amendments to ASC 

Topic 350 will be effective for annual and interim goodwill 

impairment tests performed for fiscal years beginning after 

December 15, 2011 (i.e., for annual or interim tests performed 

on or after January 1, 2012, for institutions with a calendar 

year fiscal year). Early adoption of the ASU is permitted. 

Under ASU 2011-08, an institution has the option of first 

assessing qualitative factors to determine whether it is necessary to perform the two-step quantitative goodwill impairment test described in ASC Topic 350. If, after considering 

all relevant events and circumstances, an institution determines it is unlikely (that is, a likelihood of 50 percent or less) 

that the fair value of a reporting unit is less than its carrying 

amount (including goodwill), then the institution does not 

need to perform the two-step goodwill impairment test. If the 

institution instead concludes that the opposite is true (that is, 

it is likely that the fair value of a reporting unit is less than its 

carrying amount), then it is required to perform the first step 

and, if necessary, the second step of the two-step goodwill 

impairment test. Under ASU 2011-08, an institution may 

choose to bypass the qualitative assessment for any reporting 

unit in any period and proceed directly to performing the first 

step of the two-step goodwill impairment test.

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 

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 comparability 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) database.

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.
FDIC Quarterly 20 2012, Volume 6, No. 1

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.” Consistent with ASC Subtopic 310-10, TDRs 

may be aggregated and measured for impairment with other 

impaired loans that share common risk characteristics by using 

historical statistics, such as average recovery period and average amount recovered, along with a composite effective interest rate. However, the outcome of such an aggregation 

approach must be consistent with the impairment measurement methods prescribed in ASC Subtopic 310-10 and Call 

Report instructions for loans that are “individually” considered 

impaired instead of the measurement method prescribed in 

ASC Subtopic 450-20, Contingencies – Loss Contingencies 

(formerly FASB Statement No. 5, “Accounting for Contingencies”) for loans not individually considered impaired that 

are collectively evaluated for impairment. When a loan not 

previously considered individually impaired is restructured and 

determined to be a TDR, absent a partial charge-off, it generally is not appropriate for the impairment estimate on the loan 

to decline as a result of the change from the impairment measurement method prescribed in ASC Subtopic 450-20 to the 

methods prescribed in ASC Subtopic 310-10.

Troubled Debt Restructurings and Accounting Standards Update 

No. 2011-02 – In April 2011, the FASB issued Accounting 

Standards Update (ASU) No. 2011-02, “A Creditor’s 

Determination of Whether a Restructuring Is a Troubled 

Debt Restructuring,” to provide additional guidance to help 

creditors determine whether a concession has been granted to 

a borrower and whether a borrower is experiencing financial 

difficulties. The guidance is also intended to reduce diversity 

in practice in identifying and reporting TDRs. This ASU is 

effective for public companies for interim and annual periods 

beginning on or after June 15, 2011, and should be applied 

retrospectively to the beginning of the annual period of adoption for purposes of identifying TDRs. The measurement of 

impairment for any newly identified TDRs resulting from retrospective application will be applied prospectively in the first 

interim or annual period beginning on or after June 15, 2011. 

(For most public institutions, the ASU takes effect July 1, 

2011, but retrospective application begins as of January 1, 

2011.) Nonpublic companies should apply the new guidance 

for annual periods ending after December 15, 2012, including 

interim periods within those annual periods. (For most nonpublic institutions, the ASU will take effect January 1, 2012.) 

Early adoption of the ASU is permitted for both public and 

nonpublic entities. Nonpublic entities that adopt early are 

subject to a retrospective identification requirement. For 

additional information, institutions should refer to ASU 

2011-02, which is available at http://www.fasb.org/jsp/FASB/

Page/SectionPage&cid=1176156316498.

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 

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 and Current Market Interest Rates – 

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 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, 
FDIC Quarterly 21 2012, Volume 6, No. 1

Quarterly Banking Profile

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.

ASC Topic 715 (formerly FASB Statement No. 158 Employers’ 

Accounting for Defined Benefit Pension and Other Postretirement 

Plans) – refer to previously published Quarterly Banking Profile

notes: http://www2.fdic.gov/qbp/2011mar/qbpnot.html.

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.

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 

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, 
FDIC Quarterly 22 2012, Volume 6, No. 1

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 underlying variable or index at a stated price 

(strike price) during a period or on a specified future date, 

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 – refer to previously published 

Quarterly Banking Profile notes: http://www2.fdic.gov/

qbp/2011sep/qbpnot.html.

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 – effective April 1, 2011, the deposit insurance assessment base has changed to “average consolidated 

total assets minus average tangible equity” with an additional 

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

assessment base was “assessable deposits” and consisted of DIF 

deposits (deposits insured by the FDIC Deposit Insurance 

Fund) in banks’ domestic offices with certain adjustments.
FDIC Quarterly 23 2012, Volume 6, No. 1

Quarterly Banking Profile

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 due, or in nonaccrual 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 valuin 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.

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.
FDIC Quarterly 24 2012, Volume 6, No. 1

categories (I, II, III, IV) for small institutions to capital and 

supervisory groups as well as the initial base assessment rates 

(in basis points) 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 risk-based assessment 

capital groups, undercapitalized includes institutions that are 

significantly or critically undercapitalized.

Capital Category

Supervisory Group

A B C

1. Well Capitalized I

5–9 bps II

14 bps

III

23 bps 2. Adequately Capitalized II

14 bps

3. Undercapitalized III

23 bps

IV

35 bps

Effective April 1, 2011, the initial base assessment rates are 5 

to 35 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 small institutions in Risk 

Category I are based on a combination of financial ratios and 

CAMELS component ratings (the financial ratios method).

As required by Dodd-Frank, the calculation of risk-based 

assessment rates for large institutions no longer relies on longterm debt issuer ratings. Rates for large institutions are based 

on CAMELS ratings and certain forward-looking financial 

measures combined into two scorecards—one for most large 

institutions and another for the remaining very large institutions that are structurally and operationally complex or that 

pose unique challenges and risks in case of failure (highly 

complex institutions). In general, a highly complex institution is an institution (other than a credit card bank) with 

more than $500 billion in total assets that is controlled by a 

parent or intermediate parent company with more than $500 

billion in total assets or a processing bank or trust company 

with total fiduciary assets of $500 billion or more. The FDIC 

retains its ability to take additional information into account 

to make a limited adjustment to an institution’s total score 

(the large bank adjustment), which will be used to determine 

an institution’s initial base assessment rate.

Effective April 1, 2011, the three possible adjustments to 

an institution’s initial base assessment rate are as follows: 

(1) Unsecured Debt Adjustment: An institution’s rate may 

decrease by up to 5 basis points for unsecured debt. The unsecured debt adjustment cannot exceed the lesser of 5 basis 

points or 50 percent of an institution’s initial base assessment 

rate (IBAR). Thus, for example, an institution with an IBAR 

of 5 basis points would have a maximum unsecured debt 

adjustment of 2.5 basis points and could not have a total base 

assessment rate lower than 2.5 basis points. (2) Depository 

Institution Debt Adjustment: For institutions that hold longterm unsecured debt issued by another insured depository 

institution, a 50 basis point charge is applied to the amount 

ation 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.

Risk-based capital groups – definition:

(Percent)

Total 

Risk-Based 

Capital*

Tier 1 

Risk-Based 

Capital*

Tier 1 

Leverage

Tangible 

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. Effective April 1, 2011, risk categories for large institutions (generally those with at least $10 billion in assets) are 

eliminated. The following table shows the relationship of risk 
FDIC Quarterly 25 2012, Volume 6, No. 1

Quarterly Banking Profile

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.

Small Business Lending Fund – The Small Business Lending 

Fund (SBLF), which was enacted into law in September 2010 

as part of the Small Business Jobs Act of 2010, is a $30 billion 

fund that encourages lending to small businesses by providing 

capital to qualified community institutions with assets of less 

than $10 billion. The U.S. Treasury Department is administering the SBLF Program (http://www.treasury.gov/resourcecenter/sb-programs/Pages/Small-Business-Lending-Fund.aspx).

Under the SBLF Program, the Treasury Department purchases noncumulative perpetual preferred stock from qualifying 

depository institutions and holding companies (other than 

Subchapter S and mutual institutions). When this stock is 

issued by a depository institution, it is reported as “Perpetual 

preferred stock and related surplus.” For regulatory capital 

purposes, this noncumulative perpetual preferred stock qualifies as a component of Tier 1 capital. Qualifying Subchapter 

S corporations and mutual institutions issue unsecured subordinated debentures to the Treasury Department through the 

SBLF. Depository institutions that issue these report them as 

“Subordinated notes and debentures.” For regulatory capital 

purposes, the debentures are eligible for inclusion in an institution’s Tier 2 capital in accordance with their primary federal regulator’s capital standards. To participate in the SBLF 

Program, an institution with outstanding securities issued to 

the Treasury Department under the Capital Purchase Program 

(CPP) is required to refinance or repay in full the CPP securities at the time of the SBLF funding. Any outstanding warrants that an institution issued to the Treasury Department 

under the CPP remain outstanding after the refinancing of 

the CPP stock through the SBLF Program unless the institution chooses to repurchase them.

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.

of such debt held in excess of 3 percent of an institution’s 

Tier 1 capital. (3) Brokered Deposit Adjustment: Rates for 

small institutions that are not in Risk Category I and for large 

institutions that are not well capitalized or do not have a 

composite CAMELS rating of 1 or 2 may increase (not to 

exceed 10 basis points) if their brokered deposits exceed 10 

percent of domestic deposits. After applying all possible 

adjustments (excluding the Depository Institution Debt 

Adjustment), minimum and maximum total base assessment 

rates for each risk category are as follows:

Total Base Assessment Rates*

Risk 

Category 

I

Risk 

Category 

II

Risk 

Category 

III

Risk 

Category 

IV

Large and 

Highly 

Complex 

Institutions

Initial base 

assessment rate 5–9 14 23 35 5–35

Unsecured debt 

adjustment -4.5–0 -5–0 -5–0 -5–0 -5–0

Brokered deposit 

adjustment — 0–10 0–10 0–10 0–10

Total Base 

Assessment rate 2.5–9 9–24 18–33 30–45 2.5–45

* All amounts for all categories are in basis points annually. Total base rates that are 

not the minimum or maximum rate will vary between these rates. Total base assessment rates do not include the depository institution debt adjustment.

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.

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 risk-based 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 risk-based deposit insurance 

assessment for the third quarter of 2009, which is paid in 

arrears, also was payable on December 30, 2009. For regulatory capital purposes, an institution may assign a zeropercent risk weight to the amount of its prepaid deposit 

assessment asset.

Risk-weighted assets – assets adjusted for risk-based capital 

definitions which include on-balance-sheet as well as offbalance-sheet items multiplied by risk-weights that range 
FDIC Quarterly 26 2012, Volume 6, No. 1

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.

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.