FDIC Quarterly

Quarterly Banking Profile:

Second Quarter 2012

Highlights:

■ Second Quarter Net Income Totals $34.5 Billion, 

as Earnings Continue to Rise 

■ Improving Asset Quality Remains Key to 

Higher Profits 

■ Loan Balances Increase by $102 Billion 

■ The DIF Reserve Ratio Rises 10 Basis Points to 

0.32 Percent 

■ 15 Institutions Fail During the Second Quarter 

2012, Volume 6, Number 3
Chairman (Acting) Martin J. Gruenberg

Director, Division of Insurance Arthur J. Murton

  and Research

Executive Editors Rae-Ann Miller

Maureen E. Sweeney

Managing Editors Richard A. Brown

Diane L. Ellis

Paul H. Kupiec

Christopher J. Newbury

Editor Frank Solomon

Publication Manager Lynne Montgomery

Media Inquiries (202) 898-6993

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Insurance Corporation and contains a comprehensive summary of the most current financial results 

for the banking industry. Feature articles appearing in the FDIC Quarterly range from timely analysis 

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2012, Volume 6, Number 3

FDIC Quarterly

The views expressed are those of the authors and do not necessarily reflect official positions of the Federal Deposit Insurance

Corporation. Some of the information used in the preparation of this publication was obtained from publicly available sources 

that are considered reliable. However, the use of this information does not constitute an endorsement of its accuracy by the 

Federal Deposit Insurance Corporation. Articles may be reprinted or abstracted if the publication and author(s) are credited. 

Please provide the FDIC’s Division of Insurance and Research with a copy of any publications containing reprinted material.

Quarterly Banking Profile: Second Quarter 2012

FDIC-insured institutions reported aggregate net income of $34.5 billion in the second quarter of 2012, 

a $5.9 billion improvement from the $28.5 billion in profits the industry reported in the second quarter of 

2011. This is the 12th consecutive quarter that earnings have registered a year-over-year increase. Lower 

provisions for loan losses and higher gains on sales of loans and other assets accounted for most of the 

year-over-year improvement in earnings. See page 1.

Insurance Fund Indicators

The Deposit Insurance Fund (DIF) increased by $7.4 billion to $22.7 billion during the second quarter. 

Estimated insured deposits increased by 0.7 percent. The DIF reserve ratio was 0.32 percent at June 30, 

2012, up from 0.22 percent at March 31, 2012, and 0.06 percent at June 30, 2011. Fifteen FDIC-insured 

institutions failed during the quarter. See page 15.

FDIC Quarterly 1 2012, Volume 6, No. 3

Quarterly Banking Profile Second Quarter 2012

Earnings Improvement Trend Reaches 

Three-Year Mark

The benefits of reduced expenses for loan losses 

outweighed the drag from declining net interest 

margins, as insured institutions posted a 12th consecutive year-over-year increase in quarterly net income. 

Banks earned $34.5 billion in the quarter, a $5.9 billion 

(20.7 percent) increase compared with second quarter 

2011. Almost two out of every three banks (62.7 

percent) reported higher earnings than a year ago. Only 

10.9 percent were unprofitable, down from 15.7 percent 

in second quarter 2011. The average return on assets 

(ROA) rose to 0.99 percent from 0.85 percent a year 

earlier. This is the third-highest quarterly ROA for the 

industry since second quarter 2007.

Banks Reduce Loan-Loss Provisions to 

Five-Year Low

Banks set aside $14.2 billion in provisions for loan 

losses in the second quarter. This amount represents a 

$5 billion (26.2 percent) decline from second quarter 

2011, and is the smallest quarterly total in five years. 

The reduction in provision expenses helped offset a 

$287 million (0.3 percent) decline in net interest 

income, as the industry’s average net interest margin 

fell to a three-year low. The average net interest margin 

was 3.46 percent, compared with 3.61 percent a year 

earlier, because average asset yields declined faster than 

average funding costs. Noninterest income made a positive contribution to the increase in earnings, rising by 

$1.6 billion (2.8 percent) from second quarter 2011. 

Gains on loan sales and on fair values of financial 

instruments contributed to the rise in noninterest 

income, while a $4.7 billion decline in trading income 

limited the year-over-year improvement. Net operating 

revenue (the sum of net interest income and total 

noninterest income) was only $1.3 billion (0.8 percent) 

higher than in second quarter 2011. Realized gains on 

securities and other assets were $1.7 billion (208.2 

percent) higher than a year ago. A few large banks 

accounted for most of the dollar amounts of the decline 

in trading results, increased gains on loan sales and 

higher realized gains on securities.

■ Second Quarter Net Income Totals $34.5 Billion, as Earnings Continue to Rise

■ Improving Asset Quality Remains Key to Higher Profits

■ Loan Balances Increase by $102 Billion

■ “Problem List” Shrinks for Fifth Consecutive Quarter

INSURED INSTITUTION PERFORMANCE

Quarterly Net Income, 2008–2012

Billions of Dollars

-$40

-$30

-$20

-$10

$0

$10

$20

$30

$40

$50

$60

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

19.3

4.8 0.9

-37.8

-6.1

-12.6

2008 2009

2.1

-1.7

2010

17.4 20.9 23.8 21.4

28.7

2011

28.5

35.2

25.5

34.8

2012

34.5

Securities and Other Gains/Losses, Net

Net Operating Income

Chart 1 Chart 2

Most Banks Are Improving Their Earnings,

While Fewer Are Unprotable

Percentage of All Insured Institutions

0

10

20

30

40

50

60

70

80

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

2006 2007 2008 2009 2010 2011 2012

Percentage of Institutions with

Year-Over-Year Quarterly Income Growth

Percentage of Institutions with Quarterly Losses
FDIC Quarterly 2 2012, Volume 6, No. 3

Chart 4

Quarterly Net Interest Margins, 2006–2012

Percent

2.5

3.0

3.5

4.0

4.5

123 4 1 2 3 4 1 2 3 4 1 2 3 4 1 2 3 4123 4 1 2

2006 2007 2008 2009 2010 2011 2012

Assets < $1 Billion

Assets $1 Billion - $10 Billion

Assets $10 Billion - $100 Billion

Assets > $100 Billion

Net Charge-Offs Decline Across All Loan Categories

Net charge-offs totaled $20.5 billion in the second 

quarter, an $8.4 billion (29.1 percent) reduction from 

second quarter 2011. This is the eighth consecutive 

quarter that charge-offs have declined from year-earlier 

levels and represents the lowest quarterly charge-off 

total since first quarter 2008. The year-over-year 

improvement was led by a $2.2 billion (24.6 percent) 

decline in credit card charge-offs, a $1.5 billion (25.2 

percent) decline in charge-offs of residential mortgage 

loans, and a $1.2 billion (51.5 percent) drop in real 

estate construction loan charge-offs. All major loan 

categories posted lower charge-offs compared with a 

year ago. Half of all insured institutions (50.6 percent) 

reported year-over-year declines in charge-offs.

Noncurrent Loan Balances Continue to Fall 

Noncurrent loan balances (loans 90 days or more past 

due or in nonaccrual status) declined for a ninth 

consecutive quarter, falling by $12.9 billion (4.2 

percent). Noncurrent levels fell in all major loan categories. The largest declines occurred in real estate 

construction and development loans, where noncurrent 

balances fell by $5.1 billion (17.8 percent), and in 

real estate loans secured by nonfarm nonresidential 

properties, where noncurrents declined by $3.6 billion 

(9.2 percent). Well over half of all institutions (58 

percent) reported reductions in noncurrent balances 

during the quarter.

Reserve Drawdowns at Large Banks Surpass 

Reserve Buildups at Smaller Institutions

Reserves for loan losses fell by $6.7 billion (3.6 

percent) during the quarter, as the $14.2 billion in loss 

provisions that banks added to reserves were less than 

the $20.5 billion in net charge-offs that were taken out. 

More banks (54.4 percent) reported reserve increases 

than reported reductions (38.2 percent), but the reductions were concentrated among larger institutions, and 

added up to more than the additions. Eight of the 10 

largest banks (and 34 of the 50 largest) reduced their 

reserves in the second quarter. Reserve balances have 

fallen for nine consecutive quarters, and are $86.7 

billion (32.9 percent) below the peak level reached at 

the end of first quarter 2010. Even with the reduction 

in reserves, the larger drop in noncurrent loan balances 

during the quarter meant that the industry’s “coverage 

ratio” of reserves to noncurrent loans inched up from 

60 percent to 60.4 percent between March 31 and 

June 30.

Chart 3

Quarterly Provisions and Revenues, 2007-2012

Billions of Dollars

$0

$20

$40

$60

$80

$100

$120

$140

$160

$180

123412341234123412341 2

2007 2008 2009 2010 2011 2012 

*Net operating revenue = net interest income + noninterest income

Quarterly Loan-Loss Provision

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

Quarterly Banking Profile

Retained Earnings Provide a Boost to Capital

Insured institutions continued to build their capital in 

the second quarter. Total equity capital increased by 

$20.3 billion (1.3 percent), with retained earnings 

contributing $14.9 billion to capital growth. This is the 

second-highest quarterly total for retained earnings 

since third quarter 2006. Dividends were $763 million 

(3.8 percent) lower than in second quarter 2011. Tier 1 

regulatory capital rose by $14 billion (1.1 percent), but 

total risk-based capital was basically unchanged (up 

$524 million, or 0.04 percent), due to the decline in 

reserves, declines in deferred tax assets, and declines in 

intangible assets. At midyear, almost 97 percent of all 

insured institutions, representing more than 99 percent 

of insured institution assets, met or exceeded the 

requirements for “well-capitalized” institutions as 

defined for Prompt Corrective Action purposes.

Loans Increase for Fourth Time in Last Five Quarters

Total assets increased by $105.3 billion (0.8 percent), as 

loan balances rose for the fourth time in the last five 

quarters. Total loans and leases grew by $102 billion 

(1.4 percent), with loans to commercial and industrial 

(C&I) borrowers increasing by $48.9 billion (3.6 

percent), residential mortgage loans rising by $16.6 

billion (0.9 percent), and credit card balances growing 

by $14.7 billion (2.3 percent). Balances of real estate 

construction and development loans fell for a 17th

consecutive quarter, declining by $10.9 billion (4.8 

percent), while home equity lines of credit declined for 

the 13th quarter in a row, falling by $10.2 billion (1.7 

percent). Loans to small businesses and farms posted a 

$1.5 billion (0.2 percent) increase, driven primarily by 

seasonal demand for agricultural credit. More than 60 

percent of institutions reported growth in total loan 

balances during the quarter. Banks reduced their mortgage-backed securities holdings by $33.1 billion (1.9 

percent), and increased their holdings of U.S. Treasury 

securities by $20.1 billion (12 percent). 

Nondeposit Liabilities Increase

Deposits increased by $61.6 billion (0.6 percent) during 

the quarter. Deposits in domestic offices rose by $88.1 

billion (1.0 percent), while foreign office deposits fell by 

$26.5 billion (1.8 percent). Much of the growth in 

domestic deposits ($71.7 billion) consisted of noninterest-bearing transaction accounts with balances greater 

than $250,000 that are temporarily fully covered by the 

FDIC. The portion of these deposits that is above the 

$250,000 basic coverage limit increased by $65.7 billion 

(5.0 percent). In addition to the increase in largedenomination domestic deposits, insured institutions 

increased their nondeposit liabilities for the first time in 

seven quarters. Securities sold under repurchase agreements increased by $28 billion (6.7 percent), and 

Federal Home Loan Bank advances rose by $19.8 

billion (6.5 percent).

Chart 5

Noncurrent Loans and Loan Losses Continue to Fall,

but Remain Well Above Pre-Crisis Levels

0

1

2

3

4

5

6

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

Noncurrent Loan Rate

Quarterly Net Charge-Off Rate

Percent

2006 2007 2008 2009 2010 2011 2012

Chart 6

Quarterly Change in Loan Balances, 2007–2012

Billions of Dollars

43.4

188.9

237.3

202.6

61.4

28.1

-6.3

-116.2-139.6

-108.6

-210.1

-133.3 -106.9

-6.7 -13.9

-126.0

66.9

23.9

134.1

-63.5

102.0

221.0*

-$250

-$200

-$150

-$100

-$50

$0

$50

$100

$150

$200

$250

$300

1234 1 2 3412 3 4 1234 123412

2007 2008 2009 2010

* 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.

2011 2012
FDIC Quarterly 4 2012, Volume 6, No. 3

More Than a Year Since Last New Charter

During the second quarter, the number of insured institutions reporting financial results declined from 7,308 

to 7,246. Forty-five institutions were merged into other 

institutions, and 15 institutions failed. No new charters 

were added during the quarter. This is the fourth quarter in a row in which no new charters have been added. 

It has been more than six quarters since the last time a 

new charter was created other than to absorb a failing 

bank. The number of full-time equivalent employees at 

FDIC-insured institutions increased from 2,102,280 to 

2,108,200. The number of institutions on the FDIC’s 

“Problem List” fell for a fifth consecutive quarter, from 

772 to 732. Total assets of “problem” institutions 

declined from $291 billion to $282 billion.

Author: Ross Waldrop, Senior Banking Analyst

Division of Insurance and Research

(202) 898-3951

Chart 7

Deposit Inows Have Slowed in 2012

70

135

118

234

280

253

68

88

$0

$50

$100

$150

$200

$250

$300

Q3 2010 Q4 2010 Q1 2011 Q2 2011 Q3 2011 Q4 2011 Q1 2012 Q2 2012

Quarterly Change in Domestic Deposits (Billions of Dollars)

Chart 8

Quarterly Changes in the Number of

Troubled Institutions, 2007–2012

11 14 27

54

81

53

111

136 150

73 54

31 24

-23 -21 -31 -41 -40

9

12

21

24

50

45

41

45

41

30

26 22 26 18 16 15

2

2 1 1 0 1

-50

-25

0

25

50

75

100

125

150

175

200

123412341234123412341 2

2007 2008 2009 2010 2011 2012

Quarterly Failures

Net Quarterly Change in

Number of Problem Banks

3 8 4 4
FDIC Quarterly 5 2012, Volume 6, No. 3

Quarterly Banking Profile

TABLE I-A. Selected Indicators, All FDIC-Insured Institutions* 2012** 2011** 2011 2010 2009 2008 2007

Return on assets (%)������������������������������������������������������������������������������������������������������ 0.99 0.85 0.88 0.65 -0.07 0.

Return on equity (%)������������������������������������������������������������������������������������������������������� 8.84 7.60 7.80 5.85 -0.72 0.

Core capital (leverage) ratio (%) ������������������������������������������������������������������������������������ 9.25 9.20 9.07 8.89 8.60 7.

Noncurrent assets plus other real estate owned to assets (%) ������������������������������������ 2.40 2.76 2.60 3.11 3.37 1.

Net charge-offs to loans (%) ������������������������������������������������������������������������������������������ 1.13 1.71 1.55 2.55 2.52 1.

Asset growth rate (%) ����������������������������������������������������������������������������������������������������� 3.15 3.05 4.30 1.77 -5.45 6.

Net interest margin (%)��������������������������������������������������������������������������������������������������� 3.49 3.64 3.60 3.76 3.49 3.

Net operating income growth (%)����������������������������������������������������������������������������������� 15.60 56.10 43.81 1601.58 -155.72 -90.71

Number of institutions reporting������������������������������������������������������������������������������������� 7,246 7,513 7,357 7,658 8,012 8,305 8,534

Commercial banks��������������������������������������������������������������������������������������������������� 6,222 6,413 6,291 6,530 6,840 7,087 7,284

Savings institutions ������������������������������������������������������������������������������������������������� 1,024 1,100 1,066 1,128 1,172 1,218 1,250

Percentage of unprofitable institutions (%)�������������������������������������������������������������������� 10.59 16.08 16.11 22.11 30.84 24.8

Number of problem institutions �������������������������������������������������������������������������������������� 732 865 813 884 702 252 76

Assets of problem institutions (in billions) ��������������������������������������������������������������������� $282 $372 $319 $390 $403 $159 $22

Number of failed institutions������������������������������������������������������������������������������������������� 31 48 92 157 140 25 3

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

* Excludes insured branches of foreign banks (IBAs)

** Through June 30, ratios annualized where appropriate. Asset growth rates are for 12 months ending June 3

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

(dollar figures in millions)  2nd Quarter

2012

1st Quarter

2012

2nd Quarter

2011

%Change 

11Q2-12Q2

Number of institutions reporting������������������������������������������������������������������������������������� 7,246 7,308 7,513 -3.

Total employees (full-time equivalent)��������������������������������������������������������������������������� 2,108,200 2,102,280 2,106,615 0.

CONDITION DATA

Total assets��������������������������������������������������������������������������������������������������������������������� $14,031,008 $13,925,678 $13,602,560 3.

Loans secured by real estate���������������������������������������������������������������������������������� 4,086,561 4,086,298 4,125,336 -0.

 1-4 Family residential mortgages �������������������������������������������������������������������� 1,875,341 1,858,774 1,831,108 2.

 Nonfarm nonresidential������������������������������������������������������������������������������������ 1,058,389 1,057,027 1,060,233 -0.

 Construction and development 217,392 228,319 274,392 -20.

 Home equity lines��������������������������������������������������������������������������������������������� 580,219 590,368 615,270 -5.

Commercial & industrial loans �������������������������������������������������������������������������������� 1,423,101 1,374,171 1,236,824 15.

Loans to individuals������������������������������������������������������������������������������������������������� 1,282,013 1,266,272 1,288,194 -0.

 Credit cards ������������������������������������������������������������������������������������������������������ 664,260 649,564 668,340 -0.

Farm loans��������������������������������������������������������������������������������������������������������������� 64,008 58,270 57,668 11.

Other loans & leases����������������������������������������������������������������������������������������������� 659,185 627,911 610,588 8.

Less: Unearned income ������������������������������������������������������������������������������������������ 2,038 2,100 2,311 -11.

Total loans & leases ������������������������������������������������������������������������������������������������ 7,512,830 7,410,823 7,316,299 2.

Less: Reserve for losses����������������������������������������������������������������������������������������� 176,494 183,159 207,714 -15.

Net loans and leases����������������������������������������������������������������������������������������������� 7,336,336 7,227,664 7,108,585 3.

Securities����������������������������������������������������������������������������������������������������������������� 2,937,424 2,930,574 2,721,869 7.

Other real estate owned������������������������������������������������������������������������������������������ 41,788 44,803 51,284 -18.

Goodwill and other intangibles ������������������������������������������������������������������������������� 366,741 371,412 388,396 -5.

All other assets�������������������������������������������������������������������������������������������������������� 3,348,719 3,351,225 3,332,427 0.

Total liabilities and capital ���������������������������������������������������������������������������������������������� 14,031,008 13,925,678 13,602,560 3.

Deposits������������������������������������������������������������������������������������������������������������������� 10,322,526 10,260,938 9,765,598 5.

 Domestic office deposits���������������������������������������������������������������������������������� 8,913,721 8,825,629 8,225,633 8.

 Foreign office deposits������������������������������������������������������������������������������������� 1,408,805 1,435,309 1,539,965 -8.

Other borrowed funds ��������������������������������������������������������������������������������������������� 1,389,986 1,381,659 1,602,751 -13.

Subordinated debt��������������������������������������������������������������������������������������������������� 116,634 129,351 138,874 -16.

All other liabilities ���������������������������������������������������������������������������������������������������� 594,562 566,745 540,699 10.

Total equity capital (includes minority interests)���������������������������������������������������� 1,607,300 1,586,985 1,554,638 3.

 Bank equity capital������������������������������������������������������������������������������������������� 1,588,980 1,568,659 1,535,726 3.

Loans and leases 30-89 days past due������������������������������������������������������������������������� 83,762 89,822 102,694 -18.

Noncurrent loans and leases ����������������������������������������������������������������������������������������� 292,186 305,044 321,178 -9.

Restructured loans and leases �������������������������������������������������������������������������������������� 106,757 123,892 119,711 -10.

Mortgage-backed securities ������������������������������������������������������������������������������������������ 1,713,754 1,746,866 1,546,189 10.

Earning assets���������������������������������������������������������������������������������������������������������������� 12,271,841 12,182,048 11,819,115 3.

FHLB Advances�������������������������������������������������������������������������������������������������������������� 325,638 305,826 341,208 -4.

Unused loan commitments��������������������������������������������������������������������������������������������� 5,865,751 5,845,833 5,767,176 1.

Trust assets��������������������������������������������������������������������������������������������������������������������� 16,896,009 17,080,584 16,926,443 -0.

Assets securitized and sold***��������������������������������������������������������������������������������������� 986,273 973,032 970,638 1.

Notional amount of derivatives***���������������������������������������������������������������������������������� 224,998,167 230,364,892 251,133,282 -10.

INCOME DATA

First Half

2012

First Half

2011 %Change

2nd Quarter 

2012

2nd Quarter 

2011

%Change 

11Q2-12Q2

Total interest income ������������������������������������������������������������������� $247,050 $257,495 -4.1 $122,682 $128,468 -4

Total interest expense ����������������������������������������������������������������� 34,853 45,610 -23.6 17,055 22,554 -24

Net interest income �������������������������������������������������������������� 212,197 211,885 0.2 105,626 105,913 -0

Provision for loan and lease losses �������������������������������������������� 28,481 40,031 -28.9 14,169 19,196 -26

Total noninterest income������������������������������������������������������������� 122,123 116,531 4.8 59,817 58,208 2

Total noninterest expense ����������������������������������������������������������� 209,753 205,385 2.1 103,364 103,662 -0

Securities gains (losses)������������������������������������������������������������� 4,429 706 527.3 2,555 829 208

Applicable income taxes ������������������������������������������������������������� 30,818 26,271 17.3 15,679 13,509 16

Extraordinary gains, net�������������������������������������������������������������� -12 237 N/M -126 132 N/M

Total net income (includes minority interests)��������������������� 69,684 57,673 20.8 34,661 28,716 20

 Bank net income������������������������������������������������������������ 69,305 57,331 20.9 34,452 28,534 20

Net charge-offs���������������������������������������������������������������������������� 42,203 62,252 -32.2 20,462 28,851 -29

Cash dividends ���������������������������������������������������������������������������� 40,651 35,419 14.8 19,552 20,314 -3

Retained earnings ����������������������������������������������������������������������� 28,655 21,912 30.8 14,901 8,219 81

Net operating income����������������������������������������������������������� 66,417 57,454 15.6 32,895 28,423 15

*** Prior to 2012, does not include data for insured savings institutions that file Thrift Financial Reports. Beginning in 2012, all insured institutions file Call Reports. N/M - Not Meaning
FDIC Quarterly 6 2012, Volume 6, No. 3

TABLE III-A. Second Quarter 2012, All FDIC-Insured Institutions

Asset Concentration Groups*

SECOND 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����������������������� 7,246 18 5 1,542 3,636 712 51 402 815 65

Commercial banks������������������������������������� 6,222 14 5 1,521 3,288 216 38 370 716 54

Savings institutions ����������������������������������� 1,024 4 0 21 348 496 13 32 99 11

Total assets (in billions)������������������������������������ $14,031.0 $567.2 $3,710.9 $220.4 $4,160.2 $825.3 $97.1 $64.5 $144.

Commercial banks������������������������������������� 12,889.8 502.8 3,710.9 215.5 3,827.8 266.2 38.7 58.3 119

Savings institutions ����������������������������������� 1,141.2 64.4 0.0 4.9 332.5 559.0 58.5 6.2

Total deposits (in billions)��������������������������������� 10,322.5 314.5 2,556.6 182.3 3,232.8 636.9 83.4 51.7 121

Commercial banks������������������������������������� 9,446.8 273.8 2,556.6 179.5 2,984.9 198.9 31.2 47.5 101

Savings institutions ����������������������������������� 875.7 40.7 0.0 2.9 247.9 438.0 52.2 4.2

Bank net income (in millions) ��������������������������� 34,452 4,183 6,506 704 10,008 1,751 441 180 327 10,351

Commercial banks������������������������������������� 31,560 3,294 6,506 670 9,327 817 244 174 304 10,223

Savings institutions ����������������������������������� 2,893 890 0 33 681 934 197 6 22 128

Performance Ratios (annualized, %)

Yield on earning assets������������������������������������ 4.01 10.81 3.20 4.50 4.35 3.53 5.11 3.37

Cost of funding earning assets ������������������������ 0.56 0.90 0.55 0.73 0.61 0.76 0.71 0.63

Net interest margin������������������������������������ 3.46 9.90 2.65 3.77 3.74 2.77 4.40 2.74

Noninterest income to assets��������������������������� 1.71 4.33 1.50 0.64 1.20 0.76 2.64 3.71

Noninterest expense to assets������������������������� 2.96 6.21 2.71 2.52 2.98 1.86 2.89 4.41

Loan and lease loss provision to assets���������� 0.41 2.44 0.21 0.16 0.37 0.31 1.17 0.10

Net operating income to assets ����������������������� 0.94 3.00 0.62 1.22 0.92 0.81 1.81 1.09

Pretax return on assets ������������������������������������ 1.43 4.68 0.96 1.50 1.24 1.25 2.82 1.69

Return on assets����������������������������������������������� 0.99 2.97 0.71 1.28 0.96 0.85 1.81 1.08

Return on equity ����������������������������������������������� 8.73 19.86 7.77 11.23 8.13 7.98 18.90 7.65

Net charge-offs to loans and leases���������������� 1.10 4.05 1.37 0.21 0.76 0.64 1.52 0.54

Loan and lease loss provision to 

net charge-offs ������������������������������������������ 69.25 74.45 43.61 121.91 73.97 89.37 108.64 69.70 10

Efficiency ratio �������������������������������������������������� 61.29 44.78 70.95 60.83 64.93 54.54 41.47 70.76 7

% of unprofitable institutions���������������������������� 10.92 5.56 0.00 4.28 14.52 10.96 5.88 9.95 

% of institutions with earnings gains���������������� 62.66 44.44 60.00 62.06 67.77 53.37 56.86 49.00 5

Structural Changes

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

Institutions absorbed by mergers ������������� 45 0 0 5 37 2 0 0 0 1

Failed institutions �������������������������������������� 15 0 0 0 12 1 0 0 2 0

PRIOR SECOND QUARTERS

(The way it was...)

Return on assets (%)��������������������������������2011 0.85 3.96 0.46 1.12 0.71 0.55 1.67 1.94

������������������������������������� 2009 -0.38 -7.92 -0.54 0.78 -0.20 0.56 0.64 1.28

������������������������������������� 2007 1.22 3.34 0.99 1.26 1.18 0.91 3.04 2.31

Net charge-offs to loans & leases (%) �����2011 1.59 5.58 1.43 0.37 1.27 1.03 1.79 0.41

������������������������������������� 2009 2.56 10.78 3.07 0.61 2.07 1.27 2.80 0.71

������������������������������������� 2007 0.49 3.89 0.60 0.15 0.28 0.25 1.85 0.25

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

Note: Blue font identifies data that are also presented in the prior quarters data at bottom of table
FDIC Quarterly 7 2012, Volume 6, No. 3

Quarterly Banking Profile

TABLE III-A. Second Quarter 2012, All FDIC-Insured Institutions 

Asset Size Distribution Geographic Regions*

SECOND 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����������������������������� 7,246 2,342 4,244 553 107 898 929 1,540 1,754 1,524 601

Commercial banks������������������������������������������� 6,222 2,085 3,614 435 88 479 831 1,277 1,668 1,420 547

Savings institutions ����������������������������������������� 1,024 257 630 118 19 419 98 263 86 104 54

Total assets (in billions)������������������������������������������ $14,031.0 $135.4 $1,274.7 $1,425.9 $11,195.0 $2,877.3 $2,934.8 $3,193.2 $3,000.2 $831

Commercial banks������������������������������������������� 12,889.8 121.0 1,057.1 1,132.0 10,579.8 2,317.0 2,838.8 3,073.8 2,939.5 

Savings institutions ����������������������������������������� 1,141.2 14.4 217.7 293.9 615.2 560.3 96.0 119.4 60.7

Total deposits (in billions)��������������������������������������� 10,322.5 114.9 1,062.1 1,106.2 8,039.4 2,089.6 2,181.4 2,239.4 2,250.9 

Commercial banks������������������������������������������� 9,446.8 103.2 888.5 882.0 7,573.1 1,663.1 2,110.7 2,149.1 2,202.1 

Savings institutions ����������������������������������������� 875.7 11.7 173.6 224.2 466.3 426.5 70.7 90.3 48.8

Bank net income (in millions) ��������������������������������� 34,452 235 2,581 5,141 26,496 6,089 5,278 7,116 7,614 2,164 6,191

Commercial banks������������������������������������������� 31,560 230 2,283 4,514 24,533 5,312 5,150 6,779 7,498 1,825 4,996

Savings institutions ����������������������������������������� 2,893 5 299 627 1,963 777 128 338 117 339 1,195

Performance Ratios (annualized, %)

Yield on earning assets������������������������������������������ 4.01 4.49 4.53 4.52 3.88 4.33 3.72 3.29 4.4

Cost of funding earning assets ������������������������������ 0.56 0.73 0.79 0.71 0.51 0.63 0.46 0.50 0.6

Net interest margin������������������������������������������ 3.46 3.76 3.75 3.81 3.37 3.69 3.26 2.79 3.7

Noninterest income to assets��������������������������������� 1.71 0.95 1.07 1.78 1.79 1.44 1.90 1.62 1.6

Noninterest expense to assets������������������������������� 2.96 3.40 3.18 3.10 2.91 2.96 3.13 2.82 2.9

Loan and lease loss provision to assets���������������� 0.41 0.22 0.37 0.39 0.41 0.47 0.52 0.14 0.5

Net operating income to assets ����������������������������� 0.94 0.62 0.74 1.41 0.91 0.82 0.68 0.78 1.0

Pretax return on assets ������������������������������������������ 1.43 0.83 1.04 1.80 1.44 1.31 1.11 1.21 1.5

Return on assets����������������������������������������������������� 0.99 0.69 0.81 1.44 0.95 0.85 0.72 0.89 1.0

Return on equity ����������������������������������������������������� 8.73 5.83 7.49 12.24 8.43 6.86 5.96 9.99 9.21

Net charge-offs to loans and leases���������������������� 1.10 0.43 0.65 0.76 1.22 1.34 1.11 0.84 1.3

Loan and lease loss provision to 

net charge-offs ������������������������������������������������ 69.25 92.11 90.60 83.03 66.21 65.57 84.00 36.67 72.74 

Efficiency ratio �������������������������������������������������������� 61.29 77.58 70.26 58.52 60.52 61.35 65.67 69.15 57.20 

% of unprofitable institutions���������������������������������� 10.92 14.86 9.43 7.05 3.74 11.02 20.67 10.19 7.64

% of institutions with earnings gains���������������������� 62.66 57.05 64.84 68.35 69.16 56.01 64.05 62.01 63.97 

Structural Changes

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

Institutions absorbed by mergers ������������������� 45 14 28 3 0 5 10 2 10 6 12

Failed institutions �������������������������������������������� 15 5 10 0 0 3 7 1 1 2 1

PRIOR SECOND QUARTERS

(The way it was...)

Return on assets (%)��������������������������������������2011 0.85 0.53 0.53 0.93 0.88 1.20 0.44 0.71 1.2

������������������������������������������� 2009 -0.38 0.03 -0.17 -0.83 -0.34 -1.91 -0.04 0.18 0.74

��������������������������������������������2007 1.22 0.85 1.14 1.11 1.25 1.05 1.25 1.05 1.5

Net charge-offs to loans & leases (%) �����������2011 1.59 0.63 0.91 1.22 1.76 1.81 1.69 1.30 1.8

������������������������������������������� 2009 2.56 0.91 1.14 2.23 2.89 2.91 2.26 2.40 2.5

��������������������������������������������2007 0.49 0.14 0.18 0.33 0.57 0.84 0.26 0.37 0.6

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

Note: Blue font identifies data that are also presented in the prior quarters data at bottom of table
FDIC Quarterly 8 2012, Volume 6, No. 3

TABLE IV-A. First Half 2012, All FDIC-Insured Institutions

Asset Concentration Groups*

FIRST HALF

(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����������������������� 7,246 18 5 1,542 3,636 712 51 402 815 65

Commercial banks������������������������������������� 6,222 14 5 1,521 3,288 216 38 370 716 54

Savings institutions ����������������������������������� 1,024 4 0 21 348 496 13 32 99 11

Total assets (in billions)������������������������������������ $14,031.0 $567.2 $3,710.9 $220.4 $4,160.2 $825.3 $97.1 $64.5 $144.

Commercial banks������������������������������������� 12,889.8 502.8 3,710.9 215.5 3,827.8 266.2 38.7 58.3 119

Savings institutions ����������������������������������� 1,141.2 64.4 0.0 4.9 332.5 559.0 58.5 6.2

Total deposits (in billions)��������������������������������� 10,322.5 314.5 2,556.6 182.3 3,232.8 636.9 83.4 51.7 121

Commercial banks������������������������������������� 9,446.8 273.8 2,556.6 179.5 2,984.9 198.9 31.2 47.5 101

Savings institutions ����������������������������������� 875.7 40.7 0.0 2.9 247.9 438.0 52.2 4.2

Bank net income (in millions) ��������������������������� 69,305 8,893 13,861 1,394 18,712 3,426 870 395 664 21,090

Commercial banks������������������������������������� 63,604 7,123 13,861 1,332 17,419 1,636 468 361 604 20,799

Savings institutions ����������������������������������� 5,702 1,769 0 62 1,294 1,790 402 35 60 290

Performance Ratios (annualized, %)

Yield on earning assets������������������������������������ 4.06 10.86 3.26 4.52 4.38 3.53 5.21 3.46

Cost of funding earning assets ������������������������ 0.57 0.92 0.56 0.76 0.64 0.76 0.74 0.65

Net interest margin������������������������������������ 3.49 9.93 2.70 3.76 3.75 2.77 4.47 2.80

Noninterest income to assets��������������������������� 1.75 3.96 1.77 0.63 1.20 0.79 2.36 3.65

Noninterest expense to assets������������������������� 3.01 5.93 2.88 2.51 3.01 1.87 2.84 4.24

Loan and lease loss provision to assets���������� 0.41 2.12 0.23 0.15 0.37 0.34 1.06 0.11

Net operating income to assets ����������������������� 0.95 3.16 0.70 1.22 0.87 0.80 1.81 1.26

Pretax return on assets ������������������������������������ 1.44 4.94 1.02 1.50 1.21 1.24 2.78 1.76

Return on assets����������������������������������������������� 0.99 3.14 0.75 1.28 0.91 0.84 1.81 1.18

Return on equity ����������������������������������������������� 8.84 20.83 8.34 11.23 7.68 7.90 18.91 8.41

Net charge-offs to loans and leases���������������� 1.13 4.09 1.43 0.19 0.76 0.79 1.54 0.37

Loan and lease loss provision to 

net charge-offs ������������������������������������������ 67.48 63.76 47.69 128.71 74.89 77.19 96.46 108.31 11

Efficiency ratio �������������������������������������������������� 61.60 43.96 69.73 60.83 65.46 54.44 41.90 68.26 7

% of unprofitable institutions���������������������������� 10.59 0.00 0.00 3.70 14.19 11.52 5.88 9.70

% of institutions with earnings gains���������������� 67.87 66.67 60.00 69.97 71.84 57.02 58.82 56.22 6

Condition Ratios (%)

Earning assets to total assets �������������������������� 87.46 91.17 84.96 92.18 89.14 94.31 96.49 91.68 9

Loss allowance to:

Loans and leases �������������������������������������� 2.35 4.33 3.34 1.59 1.92 1.33 2.00 2.16

Noncurrent loans and leases �������������������� 60.40 314.56 83.93 103.76 63.79 37.24 108.06 78.06 7

Noncurrent assets plus

other real estate owned to assets������������� 2.40 1.12 1.47 1.32 2.61 2.31 1.34 1.20

Equity capital ratio�������������������������������������������� 11.32 14.76 9.04 11.50 11.91 10.75 9.69 14.67 1

Core capital (leverage) ratio ���������������������������� 9.25 12.92 7.37 10.27 10.09 9.99 9.48 13.08 

Tier 1 risk-based capital ratio��������������������������� 13.21 13.95 12.04 14.89 13.16 20.73 13.38 30.03 1

Total risk-based capital ratio ���������������������������� 15.27 16.33 14.37 16.03 14.91 21.72 14.49 31.15 1

Net loans and leases to deposits��������������������� 71.07 140.51 48.40 72.36 83.93 70.35 80.79 35.03 6

Net loans to total assets ���������������������������������� 52.29 77.92 33.35 59.85 65.22 54.29 69.39 28.07 5

Domestic deposits to total assets �������������������� 63.53 50.74 38.35 82.71 76.94 77.08 85.87 79.24 8

Structural Changes

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

Institutions absorbed by mergers ������������� 72 0 1 9 55 5 0 0 1 1

Failed institutions �������������������������������������� 31 0 0 0 26 3 0 0 2 0

PRIOR FIRST HALVES

(The way it was...)

Number of institutions ������������������������������2011 7,513 20 4 1,544 3,953 716 72 347 794 63

������������������������������������� 2009 8,195 24 5 1,551 4,637 808 80 294 743 53

������������������������������������� 2007 8,614 26 4 1,645 4,731 805 118 377 851 57

Total assets (in billions)����������������������������2011 $13,602.6 $656.0 $3,328.1 $204.2 $4,132.2 $773.8 $97.7 $50.0 $129.

������������������������������������� 2009 13,279.7 464.5 3,204.0 170.1 5,947.0 933.4 84.0 36.0 101

������������������������������������� 2007 12,261.4 395.0 2,544.3 155.6 4,789.0 1,551.0 117.7 42.4 113

Return on assets (%)��������������������������������2011 0.85 3.81 0.53 1.09 0.66 0.49 1.60 1.65

������������������������������������� 2009 -0.26 -9.56 0.05 0.88 -0.18 0.57 0.28 0.73

������������������������������������� 2007 1.21 3.58 0.96 1.22 1.15 0.91 2.54 2.23

Net charge-offs to loans & leases (%) �����2011 1.71 6.12 1.69 0.33 1.29 1.01 1.86 0.57

������������������������������������� 2009 2.25 9.57 2.73 0.47 1.76 1.13 2.71 0.81

������������������������������������� 2007 0.47 3.84 0.58 0.15 0.25 0.24 1.86 0.23

Noncurrent assets plus 

OREO to assets (%) ��������������������������2011 2.76 1.51 1.76 1.62 3.38 2.72 1.00 1.01

������������������������������������� 2009 2.78 2.56 2.25 1.45 3.36 2.96 1.14 0.72

������������������������������������� 2007 0.62 1.28 0.41 0.81 0.70 0.81 0.63 0.23

Equity capital ratio (%)������������������������������2011 11.29 17.21 8.28 11.26 11.86 10.56 9.93 15.65 1

������������������������������������� 2009 10.42 21.20 8.42 11.08 10.54 9.47 9.95 16.59 1

������������������������������������� 2007 10.43 23.96 7.64 11.13 10.68 10.22 13.73 20.98 1

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

Note: Blue font identifies data that are also presented in the prior quarters data at bottom of table
FDIC Quarterly 9 2012, Volume 6, No. 3

Quarterly Banking Profile

TABLE IV-A. First Half 2012, All FDIC-Insured Institutions

Asset Size Distribution Geographic Regions*

FIRST HALF

(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����������������������������� 7,246 2,342 4,244 553 107 898 929 1,540 1,754 1,524 601

Commercial banks������������������������������������������� 6,222 2,085 3,614 435 88 479 831 1,277 1,668 1,420 547

Savings institutions ����������������������������������������� 1,024 257 630 118 19 419 98 263 86 104 54

Total assets (in billions)������������������������������������������ $14,031.0 $135.4 $1,274.7 $1,425.9 $11,195.0 $2,877.3 $2,934.8 $3,193.2 $3,000.2 $831

Commercial banks������������������������������������������� 12,889.8 121.0 1,057.1 1,132.0 10,579.8 2,317.0 2,838.8 3,073.8 2,939.5 

Savings institutions ����������������������������������������� 1,141.2 14.4 217.7 293.9 615.2 560.3 96.0 119.4 60.7

Total deposits (in billions)��������������������������������������� 10,322.5 114.9 1,062.1 1,106.2 8,039.4 2,089.6 2,181.4 2,239.4 2,250.9 

Commercial banks������������������������������������������� 9,446.8 103.2 888.5 882.0 7,573.1 1,663.1 2,110.7 2,149.1 2,202.1 

Savings institutions ����������������������������������������� 875.7 11.7 173.6 224.2 466.3 426.5 70.7 90.3 48.8

Bank net income (in millions) ��������������������������������� 69,305 487 5,205 8,904 54,710 12,939 11,370 14,038 15,595 4,475 10,888

Commercial banks������������������������������������������� 63,604 475 4,605 7,550 50,974 11,434 11,106 13,477 15,318 3,783 8,486

Savings institutions ����������������������������������������� 5,702 12 600 1,355 3,736 1,505 265 561 277 692 2,402

Performance Ratios (annualized, %)

Yield on earning assets������������������������������������������ 4.06 4.52 4.57 4.57 3.92 4.33 3.79 3.35 4.4

Cost of funding earning assets ������������������������������ 0.57 0.76 0.82 0.74 0.52 0.65 0.48 0.51 0.6

Net interest margin������������������������������������������ 3.49 3.76 3.75 3.83 3.40 3.69 3.32 2.83 3.8

Noninterest income to assets��������������������������������� 1.75 0.94 1.05 1.55 1.87 1.47 1.85 1.86 1.7

Noninterest expense to assets������������������������������� 3.01 3.37 3.16 3.09 2.98 2.93 3.15 3.05 2.9

Loan and lease loss provision to assets���������������� 0.41 0.21 0.36 0.40 0.42 0.44 0.49 0.18 0.5

Net operating income to assets ����������������������������� 0.95 0.65 0.76 1.20 0.95 0.88 0.71 0.79 1.0

Pretax return on assets ������������������������������������������ 1.44 0.85 1.05 1.62 1.46 1.38 1.16 1.19 1.5

Return on assets����������������������������������������������������� 0.99 0.71 0.82 1.25 0.99 0.91 0.78 0.88 1.0

Return on equity ����������������������������������������������������� 8.84 6.08 7.61 10.71 8.76 7.33 6.45 9.95 9.48

Net charge-offs to loans and leases���������������������� 1.13 0.39 0.61 0.76 1.27 1.35 1.19 0.87 1.3

Loan and lease loss provision to 

net charge-offs ������������������������������������������������ 67.48 96.08 94.00 82.61 64.17 61.31 73.98 45.32 74.06 

Efficiency ratio �������������������������������������������������������� 61.60 77.05 69.93 60.71 60.66 60.45 66.20 70.03 56.63 

% of unprofitable institutions���������������������������������� 10.59 14.22 9.26 6.87 2.80 10.13 20.13 10.45 7.24

% of institutions with earnings gains���������������������� 67.87 62.04 70.45 72.15 71.03 60.36 67.81 67.34 70.64 

Condition Ratios (%)

Earning assets to total assets ��������������������������������� 87.46 91.08 91.82 90.78 86.50 87.90 86.07 86.26 86.80 

Loss allowance to:

Loans and leases ��������������������������������������������� 2.35 1.80 1.84 1.95 2.49 2.12 2.58 2.45 2.6

Noncurrent loans and leases ��������������������������� 60.40 77.86 65.46 56.47 60.31 82.09 44.12 60.08 64.72 

Noncurrent assets plus

other real estate owned to assets�������������������� 2.40 2.21 2.72 2.86 2.30 1.54 3.62 2.19 2.5

Equity capital ratio��������������������������������������������������� 11.32 11.98 10.90 11.93 11.29 12.34 12.21 9.02 11.04 

Core capital (leverage) ratio ����������������������������������� 9.25 11.25 10.24 10.55 8.94 9.87 9.07 7.42 9.26

Tier 1 risk-based capital ratio���������������������������������� 13.21 18.41 15.42 15.63 12.60 14.43 13.03 10.82 12.83 

Total risk-based capital ratio ����������������������������������� 15.27 19.54 16.63 16.89 14.87 16.07 15.55 13.49 14.66 

Net loans and leases to deposits���������������������������� 71.07 66.17 73.82 79.15 69.67 71.36 72.79 64.49 70.51 

Net loans to total assets ����������������������������������������� 52.29 56.13 61.50 61.40 50.03 51.83 54.11 45.23 52.90 

Domestic deposits to total assets ��������������������������� 63.53 84.83 83.25 77.11 59.30 64.36 70.64 57.48 53.77 

Structural Changes

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

Institutions absorbed by mergers ������������������� 72 26 38 6 2 13 14 4 15 12 14

Failed institutions �������������������������������������������� 31 10 20 1 0 4 13 6 3 4 1

PRIOR FIRST HALVES

(The way it was...)

Number of institutions ������������������������������������2011 7,513 2,550 4,296 561 106 932 990 1,575 1,804 1,570 642

������������������������������������������� 2009 8,195 3,013 4,484 582 116 996 1,164 1,685 1,914 1,680 756

��������������������������������������������2007 8,614 3,582 4,371 538 123 1,070 1,216 1,806 2,000 1,750 772

Total assets (in billions)����������������������������������2011 $13,602.6 $146.0 $1,272.9 $1,422.1 $10,761.6 $2,769.3 $2,916.0 $3,119.5 $1,672.3 $788

������������������������������������������� 2009 13,279.7 165.4 1,347.9 1,500.8 10,265.6 2,437.9 3,493.7 3,124.6 1,063.0 77

��������������������������������������������2007 12,261.4 189.8 1,295.4 1,410.7 9,365.4 2,261.8 3,004.5 2,830.9 910.0 67

Return on assets (%)��������������������������������������2011 0.85 0.53 0.54 0.82 0.90 1.12 0.53 0.69 1.2

������������������������������������������� 2009 -0.26 0.15 0.06 -0.50 -0.28 -1.86 0.15 0.15 0.65 

��������������������������������������������2007 1.21 0.85 1.11 1.13 1.24 1.09 1.23 1.06 1.6

Net charge-offs to loans & leases (%) �����������2011 1.71 0.54 0.84 1.29 1.92 2.05 1.75 1.36 1.9

������������������������������������������� 2009 2.25 0.76 0.95 1.81 2.57 2.56 1.97 2.01 2.3

��������������������������������������������2007 0.47 0.14 0.16 0.29 0.56 0.82 0.24 0.34 0.6

Noncurrent assets plus 

OREO to assets (%) ��������������������������������2011 2.76 2.40 3.34 3.36 2.61 1.87 3.82 2.56 3.8

������������������������������������������� 2009 2.78 2.04 2.94 3.44 2.67 1.83 3.08 2.87 3.1

��������������������������������������������2007 0.62 0.81 0.75 0.67 0.59 0.60 0.42 0.63 1.1

Equity capital ratio (%)������������������������������������2011 11.29 11.84 10.58 11.87 11.29 12.80 12.05 8.49 11.79 

������������������������������������������� 2009 10.42 12.44 9.92 10.60 10.42 11.79 10.97 8.55 10.79

��������������������������������������������2007 10.43 13.42 10.48 11.28 10.24 12.48 9.83 9.01 10.00 

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

Note: Blue font identifies data that are also presented in the prior quarters data at bottom of table
FDIC Quarterly 10 2012, Volume 6, No. 3

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

Asset Concentration Groups*

June 30, 2012 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 ��������������������������������������� 1.43 0.98 2.03 0.81 1.01 1.21 0.85 1.48

Construction and development��������������������������������� 1.15 0.00 1.28 1.06 1.28 1.16 0.54 1.06

Nonfarm nonresidential��������������������������������������������� 0.67 0.00 0.33 0.73 0.68 0.66 1.21 1.18

Multifamily residential real estate ����������������������������� 0.43 0.00 0.09 0.52 0.49 0.60 1.22 1.10

Home equity loans����������������������������������������������������� 0.91 2.60 1.31 0.59 0.73 0.64 0.67 0.68

Other 1-4 family residential��������������������������������������� 2.21 0.71 3.15 1.51 1.57 1.34 1.02 1.99

Commercial and industrial loans ������������������������������������� 0.35 1.06 0.33 1.08 0.41 0.74 0.99 1.11

Loans to individuals���������������������������������������������������������� 1.48 1.30 1.74 1.52 1.45 1.04 1.51 1.98

Credit card loans ������������������������������������������������������� 1.36 1.29 1.59 1.17 1.40 1.08 0.71 1.51

Other loans to individuals ����������������������������������������� 1.61 1.63 2.00 1.55 1.45 1.03 1.89 2.00

All other loans and leases (including farm) ��������������������� 0.20 0.02 0.15 0.36 0.27 0.10 1.40 0.56

Total loans and leases������������������������������������������������������ 1.11 1.28 1.22 0.77 0.87 1.16 1.35 1.44

Percent of Loans Noncurrent**

All real estate loans ���������������������������������������������������������� 6.32 4.12 8.87 1.98 4.01 3.83 2.10 3.35 

Construction and development.................................. 10.81 0.00

Nonfarm nonresidential��������������������������������������������� 3.34 0.00 2.06 2.82 3.26 3.87 2.91 3.64

Multifamily residential real estate ����������������������������� 2.03 0.00 0.99 3.10 2.18 2.20 2.16 1.52

Home equity loans����������������������������������������������������� 2.62 3.91 4.33 1.02 1.35 1.74 2.34 0.82

Other 1-4 family residential��������������������������������������� 9.40 5.60 14.44 1.52 4.54 3.95 1.60 2.07 

Commercial and industrial loans ������������������������������������� 1.09 1.41 1.05 1.92 1.26 1.56 0.77 1.38

Loans to individuals���������������������������������������������������������� 1.20 1.38 1.37 0.54 1.19 0.80 1.81 1.05

Credit card loans ������������������������������������������������������� 1.39 1.37 1.51 0.27 1.44 1.10 0.80 1.14

Other loans to individuals ����������������������������������������� 1.00 1.59 1.15 0.56 1.17 0.75 2.30 1.05

All other loans and leases (including farm) ��������������������� 0.45 0.03 0.40 0.45 0.61 0.16 0.75 2.13

Total loans and leases������������������������������������������������������ 3.89 1.38 3.97 1.53 3.00 3.57 1.84 2.76

Percent of Loans Charged-off (net, YTD)

All real estate loans ���������������������������������������������������������� 1.02 3.02 1.49 0.19 0.85 0.79 1.44 0.25

Construction and development��������������������������������� 2.01 0.00 1.81 0.91 2.32 1.62 0.59 0.98

Nonfarm nonresidential��������������������������������������������� 0.56 0.00 0.26 0.24 0.59 0.97 0.18 0.25

Multifamily residential real estate ����������������������������� 0.39 0.00 0.25 0.27 0.49 0.21 0.00 0.68

Home equity loans����������������������������������������������������� 1.84 2.89 2.06 0.39 1.12 2.15 1.94 0.54

Other 1-4 family residential��������������������������������������� 1.02 4.18 1.88 0.21 0.80 0.64 1.04 0.11

Commercial and industrial loans ������������������������������������� 0.57 4.23 0.37 0.37 0.55 0.69 5.17 0.27

Loans to individuals���������������������������������������������������������� 2.63 4.11 3.70 0.33 0.92 1.23 1.41 0.50

Credit card loans ������������������������������������������������������� 4.17 4.14 4.94 0.55 4.42 3.80 2.70 2.48

Other loans to individuals ����������������������������������������� 0.96 3.47 1.56 0.30 0.65 0.81 0.78 0.37

All other loans and leases (including farm) ��������������������� 0.17 0.00 0.10 0.00 0.25 0.23 2.10 1.88

Total loans and leases������������������������������������������������������ 1.13 4.09 1.43 0.19 0.76 0.79 1.53 0.37

Loans Outstanding (in billions)

All real estate loans ���������������������������������������������������������� $4,086.6 $0.1 $491.0 $78.1 $1,798.5 $415.0 $14.8 $13.0 $59.

Construction and development��������������������������������� 217.4 0.0 6.9 3.7 144.4 7.1 0.3 1.

Nonfarm nonresidential��������������������������������������������� 1,058.4 0.0 35.4 22.1 721.1 29.9 0.6 4.6 

Multifamily residential real estate ����������������������������� 224.5 0.0 38.8 1.9 133.7 11.2 0.1 0.

Home equity loans����������������������������������������������������� 580.2 0.0 102.9 1.6 186.9 32.6 7.3 0.5

Other 1-4 family residential��������������������������������������� 1,875.3 0.0 253.4 20.5 578.2 332.8 6.4 5.9 

Commercial and industrial loans ������������������������������������� 1,423.1 36.7 263.1 17.0 607.8 11.4 2.0 2.3

Loans to individuals���������������������������������������������������������� 1,282.0 422.1 254.0 6.4 198.6 14.8 51.9 2.2

Credit card loans ������������������������������������������������������� 664.3 402.6 160.6 0.5 14.4 2.3 16.9 0.

Other loans to individuals ����������������������������������������� 617.8 19.5 93.5 5.8 184.2 12.5 35.0 2.0

All other loans and leases (including farm) ��������������������� 723.2 3.1 272.5 32.7 162.5 13.0 0.3 1.0

Total loans and leases (plus unearned income)�������������� 7,514.9 462.0 1,280.6 134.1 2,767.4 454.2 69.1 18.5 78

Memo: Other Real Estate Owned (in millions)

All other real estate owned����������������������������������������������� 41,788.4 0.1 2,508.1 813.7 24,945.2 2,715.8 33.9 247.3 698

Construction and development��������������������������������� 14,273.2 0.0 79.8 295.5 11,244.7 512.3 6.2 107.0 203

Nonfarm nonresidential��������������������������������������������� 10,093.9 0.0 54.6 299.6 7,460.3 378.2 6.6 77.9 219

Multifamily residential real estate ����������������������������� 1,241.0 0.0 5.0 28.0 848.1 61.2 1.0 5.0 

1-4 family residential ������������������������������������������������� 9,530.2 0.1 859.7 143.8 4,472.9 1,102.7 19.2 54.0 239

Farmland�������������������������������������������������������������������� 416.8 0.0 0.0 45.8 321.6 3.5 0.8 3.4

GNMA properties������������������������������������������������������� 6,095.4 0.0 1,412.0 1.1 558.9 657.7 0.0 0.0 2

* 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

** 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. 3

Quarterly Banking Profile

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

Asset Size Distribution Geographic Regions*

June 30, 2012 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 ������������������������������ 1.43 1.49 1.06 0.94 1.62 1.07 1.61 1.29 2.0

Construction and development������������������������ 1.15 1.45 1.26 1.17 1.08 1.46 1.10 1.24 0.7

Nonfarm nonresidential������������������������������������ 0.67 1.27 0.86 0.64 0.59 0.66 0.75 0.72 0.6

Multifamily residential real estate �������������������� 0.43 0.82 0.76 0.43 0.35 0.41 0.62 0.37 0.4

Home equity loans�������������������������������������������� 0.91 0.93 0.72 0.66 0.94 0.64 1.11 1.05 0.8

Other 1-4 family residential������������������������������ 2.21 1.98 1.40 1.44 2.46 1.48 2.31 1.91 3.5

Commercial and industrial loans ���������������������������� 0.35 1.31 0.88 0.55 0.28 0.46 0.23 0.42 0.2

Loans to individuals������������������������������������������������� 1.48 1.99 1.56 1.44 1.48 1.34 1.93 1.52 1.5

Credit card loans ���������������������������������������������� 1.36 1.48 1.89 1.58 1.35 1.23 1.79 1.12 1.6

Other loans to individuals �������������������������������� 1.61 1.99 1.53 1.38 1.63 1.67 2.01 1.65 1.5

All other loans and leases (including farm) ������������ 0.20 0.44 0.37 0.22 0.18 0.15 0.07 0.28 0.1

Total loans and leases��������������������������������������������� 1.11 1.37 1.02 0.88 1.16 0.98 1.25 1.00 1.3

Percent of Loans Noncurrent** 

All real estate loans ������������������������������������������������� 6.32 2.76 3.21 4.29 7.55 3.80 9.49 6.82 7.3

Construction and development������������������������ 10.81 8.27 9.77 11.11 11.23 12.09 13.46 10.54 9.92

Nonfarm nonresidential������������������������������������ 3.34 3.37 3.01 3.44 3.43 3.12 3.90 3.64 3.3

Multifamily residential real estate �������������������� 2.03 2.97 2.56 2.52 1.73 1.32 3.06 2.29 1.8

Home equity loans�������������������������������������������� 2.62 1.16 1.36 1.41 2.82 1.25 3.07 3.06 3.2

Other 1-4 family residential������������������������������ 9.40 2.33 2.49 4.80 11.32 4.41 14.23 10.83 11.4

Commercial and industrial loans ���������������������������� 1.09 2.17 1.93 1.71 0.93 1.36 0.95 1.19 0.9

Loans to individuals������������������������������������������������� 1.20 0.82 0.91 0.74 1.24 1.28 1.24 1.07 1.2

Credit card loans ���������������������������������������������� 1.39 0.63 1.30 1.32 1.39 1.36 1.37 1.50 1.5

Other loans to individuals �������������������������������� 1.00 0.82 0.88 0.52 1.05 1.03 1.16 0.93 0.8

All other loans and leases (including farm) ������������ 0.45 0.59 0.69 0.67 0.41 0.22 0.32 0.24 0.7

Total loans and leases��������������������������������������������� 3.89 2.31 2.81 3.45 4.13 2.58 5.84 4.07 4.1

Percent of Loans Charged-off (net, YTD) 

All real estate loans ������������������������������������������������� 1.02 0.38 0.57 0.72 1.20 0.58 1.46 1.03 1.3

Construction and development������������������������ 2.01 1.32 1.76 2.29 2.02 1.88 2.81 2.06 1.7

Nonfarm nonresidential������������������������������������ 0.56 0.40 0.47 0.57 0.60 0.50 0.83 0.73 0.3

Multifamily residential real estate �������������������� 0.39 0.43 0.56 0.46 0.33 0.39 0.57 0.41 0.4

Home equity loans�������������������������������������������� 1.84 0.65 0.55 0.88 2.02 0.74 2.59 1.56 2.4

Other 1-4 family residential������������������������������ 1.02 0.34 0.47 0.57 1.19 0.49 1.25 1.01 1.5

Commercial and industrial loans ���������������������������� 0.57 0.59 0.86 0.69 0.53 0.88 0.50 0.49 0.4

Loans to individuals������������������������������������������������� 2.63 0.45 0.89 1.60 2.75 3.67 1.58 1.53 3.5

Credit card loans ���������������������������������������������� 4.17 1.27 4.60 3.69 4.18 4.44 2.93 3.80 4.9

Other loans to individuals �������������������������������� 0.96 0.44 0.61 0.78 1.00 1.42 0.81 0.77 1.4

All other loans and leases (including farm) ������������ 0.17 0.00 0.27 0.31 0.15 0.14 0.24 0.12 0.1

Total loans and leases��������������������������������������������� 1.13 0.39 0.61 0.76 1.27 1.35 1.19 0.87 1.3

Loans Outstanding (in billions) 

All real estate loans ������������������������������������������������� $4,086.6 $53.7 $619.5 $642.5 $2,770.9 $828.5 $935.0 $794.9 $813.0 $3

Construction and development������������������������ 217.4 3.1 52.0 51.9 110.3 37.6 57.7 35.9 32.

Nonfarm nonresidential������������������������������������ 1,058.4 15.6 248.2 261.3 533.3 237.9 216.3 190.2 161.1 

Multifamily residential real estate �������������������� 224.5 1.6 30.9 48.8 143.3 71.2 28.4 63.6 22

Home equity loans�������������������������������������������� 580.2 1.6 31.3 46.6 500.7 93.8 157.1 143.6 128.

Other 1-4 family residential������������������������������ 1,875.3 23.7 221.2 219.8 1,410.6 380.9 466.8 345.4 390.0 

Commercial and industrial loans ���������������������������� 1,423.1 9.7 103.4 144.2 1,165.9 213.5 322.9 298.5 330.4 

Loans to individuals������������������������������������������������� 1,282.0 5.0 35.9 66.4 1,174.8 366.2 234.1 185.0 280.2

Credit card loans ���������������������������������������������� 664.3 0.1 2.5 18.4 643.3 270.9 88.9 45.3 162.

Other loans to individuals �������������������������������� 617.8 5.0 33.4 48.0 531.4 95.3 145.2 139.7 117.

All other loans and leases (including farm) ������������ 723.2 9.1 40.4 40.5 633.2 115.8 138.0 202.2 207.

Total loans and leases (plus unearned income)����� 7,514.9 77.4 799.1 893.6 5,744.7 1,524.0 1,630.0 1,480.6 1,631.3 

Memo: Other Real Estate Owned (in millions) 

All other real estate owned�������������������������������������� 41,788.4 1,181.8 12,012.0 9,826.4 18,768.2 4,800.5 10,724.6 9,080.0 8,188.0 5,45

Construction and development������������������������ 14,273.2 400.1 5,442.8 4,676.3 3,754.0 1,218.2 4,219.9 1,979.4 2,706.1 2,62

Nonfarm nonresidential������������������������������������ 10,093.9 378.3 3,761.4 2,844.5 3,109.8 1,334.5 2,175.3 1,943.6 1,916.4 1,57

Multifamily residential real estate �������������������� 1,241.0 61.9 360.1 303.9 515.2 185.7 281.9 299.1 192.4 

1-4 family residential ���������������������������������������� 9,530.2 312.4 2,244.6 1,746.2 5,227.1 1,599.2 2,554.9 2,092.2 1,645.2 

Farmland����������������������������������������������������������� 416.8 27.5 199.6 141.1 48.6 34.7 87.9 87.6 69.

GNMA properties���������������������������������������������� 6,095.4 1.6 3.5 114.6 5,975.7 390.1 1,404.7 2,678.1 1,559.

* 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 Islan

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

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

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

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

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

** Noncurrent loan rates represent the percentage of loans in each category that are past due 90 days or more or that are in nonaccrual status
FDIC Quarterly 12 2012, Volume 6, No. 3

Table VI-A. Derivatives, All FDIC-Insured Call Report Filers

Asset Size Distribution

(dollar figures in millions;

notional amounts unless otherwise indicated)

2nd 

Quarter 

2012

1st 

Quarter 

2012

4th 

Quarter 

2011

3rd 

Quarter 

2011

2nd 

Quarter 

2011

%Change 

11Q2-12Q2

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����������������� 1,323 1,288 1,190 1,188 1,165 13.6 91 799 341 9

Total assets of institutions reporting derivatives ���������� $12,210,213 $12,088,779 $11,467,639 $11,351,495 $11,166,018 9.4 $6,630 $323,067 $998,807 $10,881,70

Total deposits of institutions reporting derivatives������� 8,883,116 8,805,683 8,298,390 8,106,781 7,895,134 12.5 5,600 265,707 782,998 7,828,81

Total derivatives������������������������������������������������������������� 224,998,167 230,364,892 231,879,988 250,460,992 251,133,282 -10.4 326 27,624 93,845 224,876,37

Derivative Contracts by Underlying Risk Exposure 

Interest rate�������������������������������������������������������������������� 178,805,823 183,730,134 187,530,951 202,128,411 204,508,865 -12.6 322 26,894 86,664 178,691,94

Foreign exchange*��������������������������������������������������������� 29,089,927 29,211,390 26,500,008 29,283,191 28,389,032 2.5 0 432 6,065 29,083,43

Equity ����������������������������������������������������������������������������� 1,984,983 1,898,562 1,588,737 1,786,008 1,654,652 20.0 3 69 673 1,984,23

Commodity & other (excluding credit derivatives)�������� 1,493,094 1,473,732 1,501,077 1,602,067 1,351,825 10.5 1 17 329 1,492,74

Credit������������������������������������������������������������������������������ 13,624,340 14,051,075 14,759,214 15,661,315 15,228,907 -10.5 0 212 114 13,624,01

Total�������������������������������������������������������������������������������� 224,998,167 230,364,892 231,879,988 250,460,992 251,133,282 -10.4 326 27,624 93,845 224,876,37

Derivative Contracts by Transaction Type 

Swaps ���������������������������������������������������������������������������� 134,469,546 138,658,393 146,265,646 156,143,298 156,064,620 -13.8 29 6,505 46,159 134,416,85

Futures & forwards �������������������������������������������������������� 40,602,824 40,479,930 37,252,578 39,794,853 40,973,198 -0.9 113 10,091 25,414 40,567,20

Purchased options��������������������������������������������������������� 16,897,203 17,548,670 16,524,639 18,511,697 18,861,506 -10.4 32 643 4,920 16,891,60

Written options��������������������������������������������������������������� 16,710,512 17,103,027 16,014,682 17,862,163 18,099,390 -7.7 151 9,969 16,680 16,683,71

Total�������������������������������������������������������������������������������� 208,680,085 213,790,021 216,057,545 232,312,010 233,998,715 -10.8 326 27,207 93,172 208,559,37

Fair Value of Derivative Contracts 

Interest rate contracts���������������������������������������������������� 92,781 93,550 89,141 92,984 88,672 4.6 1 30 154 92,59

Foreign exchange contracts������������������������������������������ -3,883 -3,875 25,705 33,038 15,548 N/M 0 0 8 -3,892

Equity contracts������������������������������������������������������������� 3,406 -380 1,657 6,441 299 1,039.1 0 1 12 3,39

Commodity & other (excluding credit derivatives)�������� -1,719 -2,004 -1,559 773 148 N/M 0 0 2 -1,722

Credit derivatives as guarantor������������������������������������� -179,121 -127,599 -289,532 -370,779 -67,253 N/M 0 -1 2 -179,122

Credit derivatives as beneficiary����������������������������������� 185,112 131,291 303,241 387,580 75,397 145.5 0 -1 -3 185,11

Derivative Contracts by Maturity** 

Interest rate contracts ����������������������������� < 1 year 82,505,329 85,881,609 87,811,894 95,374,598 94,640,370 -12.8 92 10,124 23,285 82,471,82

 ������������������������������������������ 1-5 years 30,337,222 31,691,226 32,750,418 34,134,320 35,300,646 -14.1 35 2,967 24,379 30,309,84

 ������������������������������������������ > 5 years 21,795,561 22,691,140 24,167,662 24,968,981 25,211,181 -13.5 38 3,120 16,631 21,775,77

Foreign exchange contracts ������������������� < 1 year 18,604,099 18,849,154 17,593,968 19,276,990 17,878,072 4.1 0 228 4,208 18,599,66

 ������������������������������������������ 1-5 years 2,926,354 3,017,933 3,060,132 2,961,939 3,151,169 -7.1 0 0 190 2,926,16

 ������������������������������������������ > 5 years 1,422,938 1,349,611 1,475,128 1,446,010 1,501,429 -5.2 0 0 376 1,422,56

Equity contracts��������������������������������������� < 1 year 597,782 539,407 426,621 375,359 358,257 66.9 0 7 87 597,68

 ������������������������������������������ 1-5 years 262,864 241,998 210,410 241,995 226,000 16.3 0 16 147 262,70

 ������������������������������������������ > 5 years 81,390 88,815 93,653 97,743 93,112 -12.6 0 1 15 81,37

Commodity & other contracts ����������������� < 1 year 442,492 481,515 375,875 434,161 438,496 0.9 0 0 91 442,40

 ������������������������������������������ 1-5 years 205,411 203,940 241,723 266,044 237,875 -13.6 0 5 97 205,30

 ������������������������������������������ > 5 years 24,628 20,361 46,181 29,127 30,222 -18.5 0 0 0 24,62

Risk-Based Capital: Credit Equivalent Amount 

Total current exposure to tier 1 capital (%)������������������� 38.9 36.3 44.5 52.5 38.3 0.1 0.7

Total potential future exposure to tier 1 capital (%)������ 66.1 71.9 79.3 82.8 87.3 0.1 0.2

Total exposure (credit equivalent amount) 

to tier 1 capital (%)�������������������������������������������������� 105.1 108.2 123.8 135.3 125.7 0.2 0.9 

Credit losses on derivatives***���������������������������������� 130.8 76.3 1832.5 1763.8 1672.9 -92.2 0.0 0.2

HELD FOR TRADING 

Number of institutions reporting derivatives����������������� 233 209 199 193 197 18.3 11 92 70 6

Total assets of institutions reporting derivatives ���������� 9,805,274 9,691,098 9,516,217 9,461,453 9,307,611 5.3 752 40,484 259,045 9,504,99

Total deposits of institutions reporting derivatives������� 7,119,133 7,068,635 6,917,213 6,771,052 6,604,240 7.8 634 33,172 202,195 6,883,13

Derivative Contracts by Underlying Risk Exposure 

Interest rate�������������������������������������������������������������������� 174,788,650 179,735,905 183,607,223 198,005,763 200,467,447 -12.8 42 2,799 16,179 174,769,63

Foreign exchange���������������������������������������������������������� 25,617,541 25,879,318 24,779,179 26,435,948 26,123,843 -1.9 0 0 2,720 25,614,82

Equity ����������������������������������������������������������������������������� 1,971,135 1,884,958 1,581,757 1,779,267 1,648,685 19.6 0 0 41 1,971,09

Commodity & other�������������������������������������������������������� 1,476,700 1,460,464 1,476,234 1,581,316 1,331,805 10.9 1 7 60 1,476,63

Total�������������������������������������������������������������������������������� 203,854,025 208,960,646 211,444,393 227,802,295 229,571,781 -11.2 43 2,806 19,000 203,832,17

Trading Revenues: Cash & Derivative Instruments 

Interest rate�������������������������������������������������������������������� 2,734 5,630 252 2,083 3,606 -24.2 0 -1 18 2,71

Foreign exchange���������������������������������������������������������� 2,131 1,504 2,229 2,632 497 328.8 0 0 -3 2,13

Equity ����������������������������������������������������������������������������� 1,010 257 -111 1,443 812 24.4 0 0 2 1,00

Commodity & other (including credit derivatives) �������� -3,885 -1,032 160 2,323 1,712 N/M 0 0 -1 -3,884

Total trading revenues��������������������������������������������������� 1,990 6,358 2,529 8,480 6,627 -70.0 0 -1 16 1,97

Share of Revenue 

Trading revenues to gross revenues (%) ���������������������� 1.7 5.2 2.2 7.2 5.6 0.0 -0.

Trading revenues to net operating revenues (%)���������� 10.5 30.3 17.4 40.6 41.2 0.0 -1.2

HELD FOR PURPOSES OTHER THAN TRADING 

Number of institutions reporting derivatives����������������� 1,183 1,169 1,074 1,080 1,056 12.0 80 718 301 8

Total assets of institutions reporting derivatives ���������� 11,788,104 11,775,167 11,167,075 11,130,959 10,827,824 8.9 5,878 287,815 885,817 10,608,59

Total deposits of institutions reporting derivatives������� 8,545,471 8,563,169 8,065,789 7,938,138 7,727,004 10.6 4,966 236,476 693,327 7,610,70

Derivative Contracts by Underlying Risk 

Exposure 

Interest rate�������������������������������������������������������������������� 4,017,174 3,994,228 3,923,729 4,122,648 4,041,418 -0.6 280 24,095 70,486 3,922,31

Foreign exchange���������������������������������������������������������� 778,644 808,276 657,600 359,576 359,529 116.6 0 228 2,787 775,62

Equity ����������������������������������������������������������������������������� 13,849 13,603 6,980 6,741 5,967 132.1 3 69 631 13,14

Commodity & other�������������������������������������������������������� 16,394 13,268 24,842 20,751 20,020 -18.1 0 10 268 16,11

Total notional amount ���������������������������������������������������� 4,826,060 4,829,375 4,613,151 4,509,715 4,426,934 9.0 282 24,402 74,172 4,727,20

All line items are reported on a quarterly basis. N/M - Not Meaningf

* 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 contract

** 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. 3

Quarterly Banking Profile

TABLE VII-A. Servicing, Securitization, and Asset Sales Activities (All FDIC-Insured Call Report Filers)

Asset Size Distribution

(dollar figures in millions)

2nd 

Quarter

2012

1st 

Quarter

2012

4th 

Quarter

2011

3rd 

Quarter 

2011

2nd 

Quarter 

2011

% Change 

11Q2-

12Q2

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 ����������������������������������������� 178 177 140 138 135 31.9 23 91 30 3

Outstanding Principal Balance by Asset Type 

1-4 family residential loans�������������������������������������������������������������������������������� $750,719 $741,880 $730,853 $749,803 $758,015 -1.0 $188 $3,198 $9,449 $737,88

Home equity loans��������������������������������������������������������������������������������������������� 52 54 0 0 1,028 -94.9 0 1 0 5

Credit card receivables�������������������������������������������������������������������������������������� 16,988 18,691 11,818 10,561 10,902 55.8 0 585 0 16,40

Auto loans ���������������������������������������������������������������������������������������������������������� 4,520 2,822 946 1,034 228 1,882.5 0 0 13 4,50

Other consumer loans ��������������������������������������������������������������������������������������� 4,826 4,748 4,862 4,979 4,667 3.4 0 0 0 4,82

Commercial and industrial loans����������������������������������������������������������������������� 66 67 63 70 72 -8.3 3 18 31 1

All other loans, leases, and other assets���������������������������������������������������������� 209,102 204,771 196,124 198,826 195,725 6.8 2 2,886 5,233 200,98

Total securitized and sold������������������������������������������������������������������������������������������ 986,273 973,032 944,666 965,273 970,638 1.6 192 6,688 14,726 964,66

Maximum Credit Exposure by Asset Type 

1-4 family residential loans�������������������������������������������������������������������������������� 3,692 3,797 3,895 4,116 4,321 -14.6 1 83 50 3,55

Home equity loans��������������������������������������������������������������������������������������������� 0 0 0 0 0 0.0 0 0 0 

Credit card receivables�������������������������������������������������������������������������������������� 611 617 550 561 531 15.1 0 197 0 41

Auto loans ���������������������������������������������������������������������������������������������������������� 1 1 2 3 56 -98.2 0 0 1 

Other consumer loans ��������������������������������������������������������������������������������������� 209 205 208 216 202 3.5 0 0 0 20

Commercial and industrial loans����������������������������������������������������������������������� 0 0 0 0 0 0.0 0 0 0 

All other loans, leases, and other assets���������������������������������������������������������� 2,302 3,015 1,309 697 476 383.6 0 4 0 2,29

Total credit exposure ������������������������������������������������������������������������������������������������� 6,816 7,636 5,964 5,592 5,584 22.1 1 284 51 6,47

Total unused liquidity commitments provided to institution's own securitizations ��� 127 121 121 129 124 2.4 0 6 0 12

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

1-4 family residential loans�������������������������������������������������������������������������������� 3.7 3.4 4.0 4.2 4.0 0.0 0.

Home equity loans��������������������������������������������������������������������������������������������� 13.3 11.7 0.0 0.0 1.5 0.0 0.0

Credit card receivables�������������������������������������������������������������������������������������� 0.8 0.9 1.4 1.8 1.6 0.0 1.

Auto loans ���������������������������������������������������������������������������������������������������������� 0.4 0.3 0.4 0.1 1.9 0.0 0.

Other consumer loans ��������������������������������������������������������������������������������������� 4.6 5.1 5.6 4.4 4.5 0.0 0.

Commercial and industrial loans����������������������������������������������������������������������� 3.9 0.5 0.5 0.0 0.0 0.0 0.

All other loans, leases, and other assets���������������������������������������������������������� 1.3 0.9 0.6 1.4 0.9 0.0 0.

Total loans, leases, and other assets ����������������������������������������������������������������������� 3.2 2.8 3.3 3.6 3.3 0.0 0.

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

1-4 family residential loans�������������������������������������������������������������������������������� 5.5 5.6 6.4 6.4 6.9 0.1 0.

Home equity loans��������������������������������������������������������������������������������������������� 26.1 25.8 0.0 0.0 3.2 0.0 0.0

Credit card receivables�������������������������������������������������������������������������������������� 0.3 0.4 0.6 0.7 0.7 0.0 1.

Auto loans ���������������������������������������������������������������������������������������������������������� 0.0 0.0 0.0 0.0 0.2 0.0 0.

Other consumer loans ��������������������������������������������������������������������������������������� 5.0 5.5 6.2 4.6 4.7 0.0 0.

Commercial and industrial loans����������������������������������������������������������������������� 3.1 3.6 0.0 0.0 0.0 0.0 0.

All other loans, leases, and other assets���������������������������������������������������������� 6.9 7.1 7.5 6.6 6.2 0.0 0.

Total loans, leases, and other assets ����������������������������������������������������������������������� 5.6 5.8 6.6 6.4 6.7 0.1 0.

Securitized Loans, Leases, and Other Assets Charged-off 

(net, YTD, annualized, %) 

1-4 family residential loans�������������������������������������������������������������������������������� 0.7 0.3 1.2 0.9 0.6 0.0 0.

Home equity loans��������������������������������������������������������������������������������������������� 1.2 0.6 0.0 0.0 1.6 0.0 0.

Credit card receivables�������������������������������������������������������������������������������������� 1.5 4.9 5.3 4.7 3.3 0.0 3.

Auto loans ���������������������������������������������������������������������������������������������������������� 0.0 0.0 0.0 0.0 1.1 0.0 0.0

Other consumer loans ��������������������������������������������������������������������������������������� 0.5 0.3 1.2 0.9 0.6 0.0 0.

Commercial and industrial loans����������������������������������������������������������������������� 0.0 0.0 0.0 0.0 0.0 0.0 0.

All other loans, leases, and other assets���������������������������������������������������������� 0.2 0.1 0.4 0.2 0.1 0.0 0.

Total loans, leases, and other assets ����������������������������������������������������������������������� 0.6 0.4 1.1 0.8 0.5 0.0 0.

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

Home equity loans��������������������������������������������������������������������������������������������� 0 0 0 0 0 0.0 0 0 0 

Credit card receivables�������������������������������������������������������������������������������������� 14,964 13,100 9,052 9,252 9,115 64.2 0 72 0 14,89

Commercial and industrial loans����������������������������������������������������������������������� 12 9 3 2 2 500.0 3 10 0 

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

Home equity loans��������������������������������������������������������������������������������������������� 0 0 0 0 447 -100.0 0 0 0 

Credit card receivables�������������������������������������������������������������������������������������� 0 0 0 0 0 0.0 0 0 0 

Commercial and industrial loans����������������������������������������������������������������������� 0 0 0 0 0 0.0 0 0 0 

Assets Sold with Recourse and Not Securitized 

Number of institutions reporting asset sales������������������������������������������������������������ 994 980 878 861 864 15.0 169 631 148 4

Outstanding Principal Balance by Asset Type 

1-4 family residential loans�������������������������������������������������������������������������������� 57,553 55,131 52,708 52,348 55,181 4.3 1,279 13,967 10,511 31,79

Home equity, credit card receivables, auto, and other consumer loans ��������� 883 895 913 1,296 1,360 -35.1 0 2 22 85

Commercial and industrial loans����������������������������������������������������������������������� 56 58 56 70 147 -61.9 0 41 2 1

All other loans, leases, and other assets���������������������������������������������������������� 62,899 63,221 53,528 55,111 54,922 14.5 1 31 424 62,44

Total sold and not securitized������������������������������������������������������������������������������������ 121,391 119,305 107,205 108,825 111,609 8.8 1,280 14,040 10,958 95,11

Maximum Credit Exposure by Asset Type 

1-4 family residential loans�������������������������������������������������������������������������������� 16,945 14,469 13,367 12,706 13,295 27.5 139 3,039 6,503 7,26

Home equity, credit card receivables, auto, and other consumer loans ��������� 168 170 176 188 192 -12.5 0 2 4 16

Commercial and industrial loans����������������������������������������������������������������������� 38 41 39 53 127 -70.1 0 31 2 

All other loans, leases, and other assets���������������������������������������������������������� 14,277 14,320 13,962 13,789 13,513 5.7 0 28 37 14,21

Total credit exposure ������������������������������������������������������������������������������������������������� 31,428 29,000 27,544 26,735 27,127 15.9 139 3,100 6,545 21,64

Support for Securitization Facilities Sponsored by Other Institutions 

Number of institutions reporting securitization facilities sponsored by others ������� 176 176 164 158 159 10.7 19 100 37 2

Total credit exposure ������������������������������������������������������������������������������������������������� 62,952 70,542 62,015 44,284 38,052 65.4 13 3,119 538 59,28

Total unused liquidity commitments ������������������������������������������������������������������������� 1,275 621 567 593 632 101.7 0 0 0 1,27

Other

Assets serviced for others*��������������������������������������������������������������������������������������� 5,611,091 5,793,238 5,471,052 5,637,377 5,755,719 -2.5 4,899 115,566 263,555 5,227,07

Asset-backed commercial paper conduits 

Credit exposure to conduits sponsored by institutions and others������������������ 12,801 11,429 11,672 11,484 10,109 26.6 5 1 39 12,75

Unused liquidity commitments to conduits sponsored by institutions 

 and others �������������������������������������������������������������������������������������������������� 73,694 76,121 81,848 71,757 70,504 4.5 0 0 908 72,78

Net servicing income (for the quarter)���������������������������������������������������������������������� 2,408 4,464 3,313 -1,649 2,446 -1.6 40 133 121 2,11

Net securitization income (for the quarter)��������������������������������������������������������������� 243 276 237 179 138 76.1 0 17 11 21

Total credit exposure to Tier 1 capital (%)** ������������������������������������������������������������� 8.1 8.7 7.8 6.3 5.9 1.0 5.

* 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 15 2012, Volume 6, No. 3

Quarterly Banking Profile

Total assets of the nation’s 7,246 FDIC-insured 

commercial banks and savings institutions increased by 

0.8 percent ($105.3 billion) in the second quarter of 

2012. Total deposits increased by 0.6 percent ($61.6 

billion), domestic office deposits increased by 1.0 

percent ($88.1 billion), and foreign office deposits 

decreased by 1.8 percent ($26.5 billion). Domestic 

noninterest-bearing deposits increased by 2.9 percent 

($65.6 billion), while domestic interest-bearing deposits 

rose 0.3 percent ($22.5 billion). For the 12 months 

ending June 30, 2012, total domestic deposits grew by 

8.4 percent ($688.1 billion), with domestic noninterestbearing deposits rising by 20.2 percent ($387.2 billion) 

and domestic interest-bearing deposits increasing by 4.8 

percent ($300.9 billion).

At the end of the second quarter, domestic deposits 

funded 63.5 percent of industry assets. Insured institutions held $1.6 trillion in domestic noninterestbearing transaction accounts larger than $250,000 at 

June 30. Of this total, $1.4 trillion exceeded the basic 

coverage limit of $250,000 per account, but is temporarily fully insured through December 31, 2012.1

Balances exceeding the $250,000 limit in noninterestbearing transaction accounts increased by 5.0 percent 

($65.7 billion) during the second quarter and by 32.1 

percent ($335.8 billion) over the past four quarters. 

Table 1 on page 16 provides the distribution of large 

noninterest-bearing transaction accounts by institution asset size.

Total estimated insured deposits increased by 0.7 

percent in the second quarter and by 8.4 percent over 

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.

the past 12 months.2 The large 12-month increase was 

primarily attributable to the growth in noninterestbearing transaction account balances that are fully 

insured through December 31, 2012. For institutions in 

existence at the start and the end of the second quarter, 

insured deposits increased at 3,137 institutions (43 

percent), decreased at 4,076 institutions (56 percent), 

and remained unchanged at 32 institutions.

During the second quarter the Deposit Insurance Fund 

(DIF) increased by $7.4 billion to $22.7 billion (unaudited). Fees from the debt guarantees under the Temporary Liquidity Guarantee Program added $4.0 billion to 

the DIF balance during the quarter, and assessment 

income added $2.9 billion. Interest earnings, combined 

with a negative provision for insurance losses, and other 

net revenue increased the fund by another $947 

million. Operating expenses combined with unrealized 

losses on available-for-sale securities reduced the fund 

by $515 million.

The DIF reserve ratio rose to 0.32 percent at June 30, 

2012, from 0.22 percent at March 31, 2012, and 0.06 

percent at June 30, 2011. Fifteen FDIC-insured institutions with combined assets of $2.7 billion failed during 

the second quarter of 2012. For these failures, losses to 

the DIF are estimated at $520 million.

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

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.4 Table 2 on page 16 

shows the distribution of the assessment base as of 

June 30, 2012, by institution asset size.

2

 Figures for estimated insured deposits in this discussion include 

insured branches of foreign banks, in addition to insured commercial 

banks and savings institutions.

3

 There is an additional adjustment to the assessment base for 

banker’s banks and custodial banks, as permitted under Dodd-Frank.

4

 The Fourth Quarter 2010 Quarterly Banking Profile includes a detailed 

explanation of these changes. 

■ The DIF Reserve Ratio Rises 10 Basis Points to 0.32 Percent

■ Fees Earned from Debt Guarantees Under the Temporary Liquidity 

Guarantee Program Add $4 Billion to the DIF

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

■ 15 Institutions Fail During the Second Quarter

INSURANCE FUND INDICATORS
FDIC Quarterly 16 2012, Volume 6, No. 3

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

FDIC must make available to the public the reserve 

ratio and the Designated Reserve Ratio (DRR) using 

both estimated insured deposits and the new assessment 

base. As of June 30, 2012, the DIF reserve ratio would 

have been 0.19 percent using the new assessment base 

(compared to 0.32 percent based on estimated insured 

deposits). The 2 percent DRR based on estimated 

insured deposits would have been 1.2 percent using the 

new assessment base.

Author: Kevin Brown, Senior Financial Analyst

Division of Insurance and Research

(202) 898-6817

Table 1

Insured Commercial Banks and Savings Institutions as of June 30, 2012

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 6,586 $1,410.2 $73.1 $47.5 $714 16 $122.7

$1 - $10 Billion 553 1,425.9 105.8 77.8 947 202 92.0

$10 - $50 Billion 71 1,399.1 128.6 106.5 1,460 1,240 69.4

$50 - $100 Billion 17 1,295.8 124.4 108.4 1,939 3,775 48.4

Over $100 Billion 19 8,500.1 1,144.5 1,041.9 2,788 21,602 390.6

Total 7,246 14,031.0 1,576.3 1,382.1 2,029 107 723.3

March 31, 2012 7,308 13,925.7 1,504.6 1,316.4 1,999 103 729.3

December 31, 2011 7,357 13,892.2 1,585.3 1,402.2 2,164 100 680.2

September 30, 2011 7,437 13,811.9 1,392.9 1,216.0 1,969 95 700.5

June 30, 2011 7,513 13,602.6 1,213.7 1,046.3 1,812 89 698.7

March 31, 2011 7,574 13,414.3 1,052.9 893.4 1,650 84 694.2

December 31, 2010 7,658 13,318.9 1,015.7 858.9 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 June 30, 2012

Asset Size

Number of 

Institutions

Percent of 

Total Institutions

Assessment Base** 

($ Bil.)

Percent of 

Base

Less than $1 Billion 6,586 90.9% $1,259 10.4%

$1 - $10 Billion 553 7.6% 1,274 10.5%

$10 - $50 Billion 71 1.0% 1,217 10.0%

$50 - $100 Billion 17 0.2% 1,106 9.1%

Over $100 Billion 19 0.3% 7,271 60.0%

Total 7,246 100.0% 12,127 100.0%

* 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. 3

Quarterly Banking Profile

DIF Reserve Ratios

Percent of Insured Deposits

0.22

0.06

0.12

0.22

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

0.17

0.32

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

Table I-B. Insurance Fund Balances and Selected Indicators

(dollar figures in millions)

Deposit Insurance Fund*

2nd 

Quarter 

2012

1st 

Quarter 

2012

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

Beginning Fund Balance ..... $15,292 $11,827 $7,813 $3,916 -$1,023 -$7,352 -$8,009 -$15,247 -$20,717 -$20,862 -$8,243 $10,368 $13,007

Changes in Fund Balance:

Assessments earned .............. 2,933 3,694 3,209 3,642 3,163 3,484 3,498 3,592 3,242 3,278 3,042 2,965 9,095

Interest earned on 

investment securities ...... 81 20 33 30 37 28 39 40 64 62 76 176 240

Realized gain on sale of

investments ...................... 0 0 0 0 0 0 0 0 0 0 0 732 521

Operating expenses ............... 407 460 334 433 463 395 452 414 382 345 379 328 298

Provision for insurance 

losses ............................... -807 12 1,533 -763 -2,095 -3,089 2,446 -3,763 -2,552 3,021 17,766 21,694 11,615

All other income, 

net of expenses ............... 4,095 63 2,599 83 80 66 48 94 55 22 2,721 308 375

Unrealized gain/(loss) on 

available-for-sale 

securities ......................... -108 160 40 -188 27 57 -30 163 -61 149 -313 -770 -957

Total fund balance change ..... 7,401 3,465 4,014 3,897 4,939 6,329 657 7,238 5,470 145 -12,619 -18,611 -2,639

Ending Fund Balance ........... 22,693 15,292 11,827 7,813 3,916 -1,023 -7,352 -8,009 -15,247 -20,717 -20,862 -8,243 10,368

Percent change from 

four quarters earlier ......... 479.49 NM NM NM NM NM NM NM NM NM NM NM -77.

Reserve Ratio (%) ................. 0.32 0.22 0.17 0.12 0.06 -0.02 -0.12 -0.15 -0.28 -0.38 -0.

Estimated Insured 

Deposits** .............................. 7,085,977 7,033,288 6,980,704 6,765,799 6,534,110 6,386,189 6,307,864 5,421,425 5,437,417 5,472,402 5,407,773 5,315,927 4,817,789

Percent change from 

four quarters earlier ......... 8.45 10.13 10.67 24.80 20.17 16.70 16.64 1.98 12.86 13.26 13.

Domestic Deposits ............... 8,937,716 8,848,655 8,782,125 8,526,664 8,244,868 8,006,891 7,887,734 7,753,409 7,681,284 7,702,451 7,705,353 7,561,334 7,561,996

Percent change from 

four quarters earlier ......... 11.63 12.18 11.34 9.97 7.34 3.95 2.37 2.54 1.58 2.06 2

Number of institutions 

reporting ......................... 7,255 7,317 7,366 7,446 7,522 7,583 7,667 7,770 7,839 7,943 8,021 8,108 8,204

Deposit Insurance Fund Balance 

and Insured Deposits

($ Millions)

DIF 

Balance

DIF-Insured 

Deposits

6/09 $10,368 $4,817,789

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

12/09 -20,862 5,407,773

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 6,307,864

3/11 -1,023 6,386,189

6/11 3,916 6,534,110

9/11 7,813 6,765,799

12/11 11,827 6,980,704

3/12 15,292 7,033,288

6/12 22,693 7,085,977

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

(dollar figures in millions) 2012*** 2011*** 2011 2010 2009 2008 2007

Problem Institutions

Number of institutions �������������������������������������������� 732 865 813 884 702 252 76

Total assets������������������������������������������������������������� $282,432 $372,090 $319,432 $390,017 $402,782 $159,405 $22,189

Failed Institutions

Number of institutions �������������������������������������������� 31 48 92 157 140 25 3

Total assets������������������������������������������������������������� $7,482 $19,232 $34,923 $92,085 $169,709 $371,945 $2,615

Assisted Institutions****

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

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

* Quarterly financial statement results are unaudited. NM - Not meaningf

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

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

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

*** Through June 30.

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

received assistance in 2009
FDIC Quarterly 18 2012, Volume 6, No. 3

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

(dollar figures in millions) 

June 30, 2012

Number of 

Institutions

Total 

Assets

Domestic 

Deposits*

Est. Insured 

Deposits

Commercial Banks and Savings Institutions

FDIC-Insured Commercial Banks ����������������������������������������������� 6,222 $12,889,818 $8,038,177 $6,281,771

 FDIC-Supervised ������������������������������������������������������������������� 4,101 2,051,237 1,575,560 1,273,207

 OCC-Supervised�������������������������������������������������������������������� 1,285 8,932,795 5,242,326 4,071,517

 Federal Reserve-Supervised������������������������������������������������� 836 1,905,785 1,220,292 937,048

FDIC-Insured Savings Institutions ���������������������������������������������� 1,024 1,141,190 875,544 781,974

 OCC-Supervised Savings Institutions ����������������������������������� 574 803,219 620,056 556,157

 FDIC-Supervised Savings Institutions����������������������������������� 450 337,971 255,488 225,817

Total Commercial Banks and Savings Institutions ���������������������� 7,246 14,031,008 8,913,721 7,063,746

Other FDIC-Insured Institutions

U.S. Branches of Foreign Banks ������������������������������������������������� 9 86,725 23,995 22,2

Total FDIC-Insured Institutions���������������������������������������������������� . 7,255 14,117,733 8,937,716 7,085,9

* Excludes $1.4 trillion in foreign office deposits, which are uninsure

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

Quarter Ending March 31, 2012 (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 1,229 16.80 $897 

5.01-7.50 2,246 30.70 1,899 1

7.51-10.00 1,854 25.34 3,677 3

10.01-15.00 1,141 15.59 4,931 4

15.01-20.00 71 0.97 255 

 20.01-25.00 596 8.15 233 

 25.01-30.00 17 0.23 105 

 30.01-35.00 148 2.02 64 

greater than 35.00 15 0.21 29 0

* 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. 3

Quarterly Banking Profile

Notes to Users

This publication contains financial data and other information for depository institutions insured by the Federal Deposit 

Insurance Corporation (FDIC). These notes are an integral 

part of this publication and provide information regarding 

the 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. (TFR filers began filing Call Reports effective 

with the quarter ending March 31, 2012.) 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. (TFR filers began filing Call Reports effective with the quarter ending March 31, 2012.)

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 are 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 
FDIC Quarterly 20 2012, Volume 6, No. 3

the modified repayment terms. A loan restructured in a TDR 

is an impaired loan. Thus, all TDRs must be measured for 

impairment in accordance with ASC Subtopic 310-10, 

Receivables – Overall (formerly FASB Statement No. 114, 

“Accounting by Creditors for Impairment of a Loan,” as 

amended), and the Call Report Glossary entry for “Loan 

Impairment.” 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 

December 31, 2007, and beginning before January 1, 2010. 

For calendar-year banks, this extended carryback period 

applies to either the 2008 or 2009 tax year. The amount of 

the net operating loss that can be carried back to the fifth 

carryback year is limited to 50 percent of the available taxable income for that fifth year, but this limit does not apply to 

other carryback years.

Under generally accepted accounting principles, banks may 

not record the effects of this tax change in their balance 

sheets and income statements for financial and regulatory 

reporting purposes until the period in which the law was 

enacted, i.e., the fourth quarter of 2009. Therefore, banks 

should recognize the effects of this fourth quarter 2009 tax 

law change on their current and deferred tax assets and liabilities, including valuation allowances for deferred tax assets, in 

their Call Reports for December 31, 2009. Banks should not 

amend their Call Reports for prior quarters for the effects of 

the extended net operating loss carryback period.

The American Recovery and Reinvestment Act of 2009, 

which was enacted on February 17, 2009, permits qualifying 

small businesses, including FDIC-insured institutions, to elect 

a net operating loss carryback period of three, four, or five 

years instead of the usual carryback period of two years for 

any tax year ending in 2008 or, at the small business’s election, any tax year beginning in 2008. Under generally accepted accounting principles, institutions may not record the 

effect of this tax change in their balance sheets and income 

statements for financial and regulatory reporting purposes 

until the period in which the law was enacted, i.e., the first 

quarter of 2009.

Troubled Debt Restructurings 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 
FDIC Quarterly 21 2012, Volume 6, No. 3

Quarterly Banking Profile

a transaction is not orderly. The FSP is effective for interim 

and annual reporting periods ending after June 15, 2009, 

with early adoption permitted for periods ending after 

March 15, 2009.

Fair value continues to be used for derivatives, trading securities, and available-for-sale securities. Changes in fair value go 

through earnings for trading securities and most derivatives. 

Changes in the fair value of available-for-sale securities are 

reported in other comprehensive income. Available-for-sale 

securities and held-to-maturity debt securities are written 

down to fair value if impairment is other than temporary and 

loans held for sale are reported at the lower of cost or fair 

value.

FAS 159 allows institutions to report certain financial assets 

and liabilities at fair value with subsequent changes in fair 

value included in earnings. In general, an institution may 

elect the fair value option for an eligible financial asset or 

liability when it first recognizes the instrument on its balance 

sheet or enters into an eligible firm commitment.

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 

the effective date of amended ASC Topic 860 even if the line 

of credit agreements were entered into before this effective 

date. Therefore, banks with a calendar-year fiscal year must 

account for transfers of loan participations on or after January 

1, 2010, in accordance with amended ASC Topic 860. In 

general, loan participations transferred before the effective 

date of amended ASC Topic 860 are not affected by this new 

accounting standard.

Under amended ASC Topic 860, if a transfer of a portion of 

an entire financial asset meets the definition of a “participating interest,” then the transferor (normally the lead lender) 

must evaluate whether the transfer meets all of the conditions 

in this accounting standard to qualify for sale accounting.

Other-Than-Temporary Impairment – When the fair value of an 

investment in an individual available-for-sale or held-tomaturity security is less than its cost basis, the impairment is 

either temporary or other-than-temporary. The amount of the 

total other-than-temporary impairment related to credit loss 

must be recognized in earnings, but the amount of total 

impairment related to other factors must be recognized in 

other comprehensive income, net of applicable taxes. To 

determine whether the impairment is other-than-temporary, 

an institution must apply the applicable accounting guidance 

– refer to previously published Quarterly Banking Profile notes: 

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

ASC Topic 805 (formerly Business Combinations and Noncontrolling 

(Minority) Interests) – In December 2007, the FASB issued 

Statement No. 141 (Revised), Business Combinations FAS 

141(R)), and Statement No. 160, Noncontrolling Interests in 

Consolidated Financial Statements (FAS 160). Under FAS 

141(R), all business combinations, including combinations of 

mutual entities, are to be accounted for by applying the acquisition method. FAS 160 defines a noncontrolling interest, 

also called a minority interest, as the portion of equity in an 

institution’s subsidiary not attributable, directly or indirectly, 

to the parent institution. FAS 160 requires an institution to 

clearly present in its consolidated financial statements the 

equity ownership in and results of its subsidiaries that are 

attributable to the noncontrolling ownership interests in 

these subsidiaries. FAS 141(R) applies prospectively to business combinations for which the acquisition date is on or 

after the beginning of the first annual reporting period beginning on or after December 15, 2008. Similarly, FAS 160 is 

effective for fiscal years beginning on or after December 15, 

2008. Thus, for institutions with calendar-year fiscal years, 

these two accounting standards take effect in 2009. Beginning 

in March 2009, Institution equity capital and Noncontrolling 

interests are separately reported in arriving at Total equity 

capital and Net income.

ASC Topic 820 (formerly FASB Statement No. 157 Fair Value 

Measurements issued in September 2006) and ASC Topic 825 

(formerly FASB Statement No. 159 The Fair Value Option for 

Financial Assets and Financial Liabilities) issued in February 2007 – 

both are effective in 2008 with early adoption permitted in 

2007. FAS 157 defines fair value and establishes a framework 

for developing fair value estimates for the fair value measurements that are already required or permitted under other standards. FASB FSP 157-4, issued in April 2009, provides 

additional guidance for estimating fair value in accordance 

with FAS 157 when the volume and level of activity for the 

asset or liability have significantly decreased. The FSP also 

includes guidance on identifying circumstances that indicate 
FDIC Quarterly 22 2012, Volume 6, No. 3

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, 

controlling financial interest in a VIE. If a bank’s variable 

interest or interests provide it with the power to direct the 

most significant activities of the VIE, and the right to receive 

benefits or the obligation to absorb losses that could potentially be significant to the VIE, the bank is the primary beneficiary of, and therefore must consolidate, the VIE.

Both FAS 166 and FAS 167 take effect as of the beginning of 

each bank’s first annual reporting period that begins after 

November 15, 2009, for interim periods therein, and for interim and annual reporting periods thereafter (i.e., as of January 

1, 2010, for banks with a calendar year fiscal year). Earlier 

application is prohibited. Banks are expected to adopt FAS 

166 and FAS 167 for Call Report purposes in accordance with 

the effective date of these two standards. Also, FAS 166 has 

modified the criteria that must be met in order for a transfer of 

a portion of a financial asset, such as a loan participation, to 

qualify for sale accounting. These changes apply to transfers of 

loan participations on or after the effective date of FAS 166. 

Therefore, banks with a calendar year fiscal year must account 

for transfers of loan participations on or after January 1, 2010, 

in accordance with FAS 166. In general, loan participations 

transferred before the effective date of FAS 166 (January 1, 

2010, for calendar year banks) are not affected by this new 

accounting standard and pre-FAS 166 participations that were 

properly accounted for as sales under FASB Statement No. 

140 will continue to be reported as having been sold.

ASC Topic 740 (formerly FASB Interpretation No. 48 on Uncertain 

Tax Positions) – refer to previously published Quarterly Banking 

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

ASC Topic 718 (formerly FASB Statement No. 123 (Revised 2004) 

and Share-Based Payments – refer to previously published 

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

qbp/2008dec/qbpnot.html.

ASC Topic 815 (formerly FASB Statement No. 133 Accounting for 

Derivative Instruments and Hedging Activities) – refer to previously published Quarterly Banking Profile notes: http://www2.

fdic.gov/qbp/2008dec/qbpnot.html.

Accounting Standards Codification – 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. 3

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 reporters – insured institutions filing quarterly financial 

reports for the first time.

Other borrowed funds – federal funds purchased, securities sold 

with agreements to repurchase, demand notes issued to the 

U.S. Treasury, FHLB advances, other borrowed money, mortgage indebtedness, obligations under capitalized leases and 

trading liabilities, less revaluation losses on assets held in 

trading accounts.

Other real estate owned – primarily foreclosed property. Direct 

and indirect investments in real estate ventures are excluded. 

The amount is reflected net of valuation allowances. For 

institutions that file a Thrift Financial Report (TFR), the 

valuation allowance subtracted also includes allowances for 

in return for compensation (such as a fee or premium). 

The seller is obligated to purchase or sell the variable or 

index at the discretion of the buyer of the contract.

Swaps – obligations between two parties to exchange a 

series of cash flows at periodic intervals (settlement dates), 

for a specified period. The cash flows of a swap are either 

fixed, or determined for each settlement date by multiplying the quantity (notional principal) of the underlying 

variable or index by specified reference rates or prices. 

Except for currency swaps, the notional principal is used 

to calculate each payment but is not exchanged.

Derivatives underlying risk exposure – the potential exposure 

characterized by the level of banks’ concentration in particular underlying instruments, in general. Exposure can result 

from market risk, credit risk, and operational risk, as well as, 

interest rate risk.

Domestic deposits to total assets – total domestic office deposits 

as a percent of total assets on a consolidated basis.

Earning assets – all loans and other investments that earn 

interest or dividend income.

Efficiency ratio – Noninterest expense less amortization of 

intangible assets as a percent of net interest income plus noninterest income. This ratio measures the proportion of net 

operating revenues that are absorbed by overhead expenses, 

so that a lower value indicates greater efficiency.

Estimated insured deposits – in general, insured deposits are 

total domestic deposits minus estimated uninsured deposits. 

Beginning March 31, 2008, for institutions that file Call 

Reports, insured deposits are total assessable deposits minus 

estimated uninsured deposits. Beginning September 30, 2009, 

insured deposits include deposits in accounts of $100,000 to 

$250,000 that are covered by a temporary increase in the 

FDIC’s standard maximum deposit insurance amount 

(SMDIA). The Dodd-Frank Wall Street Reform and 

Consumer Protection Act enacted on July 21, 2010, made 

permanent the standard maximum deposit insurance amount 

(SMDIA) of $250,000. Also, the Dodd-Frank Act amends 

the Federal Deposit Insurance Act to include noninterestbearing transaction accounts as a new temporary deposit 

insurance account category. All funds held in noninterestbearing transaction accounts are fully insured, without limit, 

from December 31, 2010, through December 31, 2012.

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. 3

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 

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 

other repossessed assets. Also, for TFR filers the components 

of other real estate owned are reported gross of valuation 

allowances. (TFR filers began filing Call Reports effective 

with the quarter ending March 31, 2012.)

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 

categories (I, II, III, IV) for small institutions to capital and 
FDIC Quarterly 25 2012, Volume 6, No. 3

Quarterly Banking Profile

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. 

(TFR filers began filing Call Reports effective with the quarter ending March 31, 2012.)

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) was enacted into law in September 2010 as part 

of the Small Business Jobs Act of 2010 to encourage lending 

to small businesses by providing capital to qualified community institutions with assets of less than $10 billion. The 

SBLF Program, which is administered by the U.S. Treasury 

Department, provided funding to 332 institutions for more 

than $4 billion by September 27, 2011, the statutory end of 

the program (http://www.treasury.gov/resource-center/

sb-programs/Pages/Small-Business-Lending-Fund.aspx).

Under the SBLF Program, the Treasury Department purchased noncumulative perpetual preferred stock from qualifying depository institutions and holding companies (other than 

Subchapter S and mutual institutions). When this stock has 

been 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 issued these 

debentures 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) was 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.

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 

from zero to 200 percent. A conversion factor is used to assign 

a balance sheet equivalent amount for selected off-balancesheet accounts.
FDIC Quarterly 26 2012, Volume 6, No. 3

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.

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