Mapping of Variables to Call Report Line Items

Established Small Bank Method beginning July 1, 2016

Call Report 031 Filers

Initial Base Rate Calculation

Variable Line Item Mapping

Leverage Ratio (%)

RCFA8274 / RCFAA224

(RC-R Line 26 / RC-R Line 39)

Nonperforming Loans and Leases/Gross Assets (%)

(RCONF174 + RCONF176 + RCONF175 + RCONF 177 + RCON3494 + RCON3495 + RCON5399 + 

RCON5400 + RCONC237 + RCONC229 + RCONC239 + RCONC230 + RCON3500 + RCON3501 + 

RCONF180 + RCONF182 + RCONF181 + RCONF183 + RCFNB573 + RCFNB574 + RCFD5378 + 

RCFD 5379 + RCFD 5381 + RCFD5382 + RCFD1597 + RCFD1583 + RCFD1252 + RCFD1253 + 

RCFD1255 + RCFD1256 + RCFDB576 + RCFDB577 + RCFDK214 + RCFDK215 + RCFDK217 + 

RCFDK218 + RCFD5390 + RCFD5461 + RCFDF167 + RCFDF168 + RCFDF170 + RCFDF171 + 

RCFD 3506 + RCFD3507 - RCFDK040 - RCFDK041 - RCFDK043 - RCFDK044 - P9LGTY - 

NALGTY) / (RCFD2170 + RCFD3123)

(RC-N Lines 1-8 - RC-N Lines 10.a, 10.b, 11.f (columns B and C)) / (RC Line 12 + RC Line 4.c)

Other Real Estate Owned/Gross Assets (%)

RCFD2150 / (RCFD2170 + RCFD 3123)

RC Line 7 / (RC Line 12 + RC Line 4.c)

Brokered Deposit Ratio (%)

(RCON2365 - RCONG803 - (RCFD2170 * 0.10)) / RCFD2170

(RC-E Line M.1.b - RC-O Line 9 (if well-rated and well-capitalized) - (RC Line 12 * 0.10)) / RC Line 

12

One-year Asset Growth (%) Growth between current quarter RC Line 12 (RCFD2170) and one-year ago RC Line 12; adjusted for 

mergers 

Net Income before Taxes/Total Assets (%)

RIAD4301 (for the trailing 12 months) / RCFD2170

RI Line 8 (for the trailing 12 months) / RC Line 12

Loan Mix Index Calculation

Loan Type Line Item Mapping

Construction & Development

RCFDF158 + RCFDF159

(RC-C Line 1.a.1 + 1.a.2)

Commercial & Industrial

RCFD1763 + RCFD1764

(RC-C Line 4)

Leases

RCFDF162 + RCFDF163

(RC-C Line 10)

Other Consumer

RCFDB539 + RCFDK137 + RCFDK207

(RC-C Line 6.b + 6.c + 6.d)

Loans to Foreign Government

RCFD2081

(RC-C Line 7)

Real Estate Loans Residual

RCFD1410 - RCFDF158 - RCFDF159 - RCFD1420 - RCFD1797 - RCFD5367 - RCFD5368 - 

RCFD1460 - RCFDF160 - RCFDF161

(RC-C Line 1 - 1.a.1 - 1.a.2 - 1.b - 1.c.1 - 1.c.2.a - 1.c.2.b - 1.d - 1.e.1 - 1.e.2)

Multifamily Residential

RCFD1460

(RC-C Line 1.d)

Nonfarm Residential

RCFDF160 + RCFDF161

(RC-C Line 1.e.1 + 1.e.2)

1-4 Family Residential

RCFD1797 + RCFD5367 + RCFD5368

(RC-C Line 1.c.1 + 1.c.2.a + 1.c.2.b)

Loans to Depository Banks

RCFDB532 + RCFDB533 + RCFDB534 + RCFDB536 + RCFDB537

(RC-C Line 2)

Agricultural Real Estate

RCFD1420

(RC-C Line 1.b)

Agriculture

RCFD1590

(RC-C Line 3)

Pricing Adjustment Variables

Adjustment Line Item Mapping

Unsecured Debt Adjustment

RCFDG466 + RCFDG467 + RCFDG468 + RCFDG470 + RCFDG471 + RCFDG472

(RC-O Line 7.b + 7.c + 7.d + 8.b + 8.c + 8.d)

Depository Institution Debt Adjustment

RCFDK655 - (RCFA8274 * 0.03)

(RC-O Line 6 - (RC-R Line 26 * 0.03))

Brokered Deposit Adjustment

RCON2365 - (RCON2200 * 0.10)

(RC-E Line M.1.b - (RC Line 13.a * 0.10))

The following item is adjusted for mergers which occurred during the measurement period and are for the trailing 12 months.
Mapping of Variables to Call Report Line Items

Established Small Bank Method beginning July 1, 2016

Call Report 041 Filers

Initial Base Rate Calculation

Variable Line Item Mapping

Leverage Ratio (%)

RCOA8274 / RCOAA224

(RC-R Line 26 / RC-R Line 39)

Nonperforming Loans and Leases/Gross Assets (%)

(RCONF174 + RCONF176 + RCONF175 + RCONF 177 + RCON3494 + RCON3495 + RCON5399 + 

RCON5400 + RCONC237 + RCONC229 + RCONC239 + RCONC230 + RCON3500 + RCON3501 + 

RCONF180 + RCONF182 + RCONF181 + RCONF183 + RCONB835 + RCONB836 + RCON1607 + 

RCON1608 + RCONB576 + RCONB577 + RCONK214 + RCONK215 + RCONK217 + RCONK218 + 

RCON5390 + RCON5391 + RCON5460 + RCON5461 + RCON1227 + RCON1228 - RCONK040 - 

RCONK041 - RCONK043 - RCONK044 - RCFDK103 - RCFDK105) / (RCON2170 + RCON3123)

(RC-N Lines 1-8 - RC-N Lines 10.a, 10.b, 11.f (columns B and C)) / (RC Line 12 + RC Line 4.c)

Other Real Estate Owned/Gross Assets (%)

RCON2150 / (RCON2170 + RCON3123)

RC Line 7 / (RC Line 12 + RC Line 4.c)

Brokered Deposit Ratio (%)

(RCON2365 - RCONG803 - (RCON2170 * 0.10)) / RCON2170

(RC-E Line M.1.b - RC-O Line 9 (if well-rated and well-capitalized) - (RC Line 12 * 0.10)) / RC Line 12

One-year Asset Growth (%) Growth between current quarter RC Line 12 (RCON2170) and one-year ago RC Line 12; adjusted for 

mergers

Net Income before Taxes/Total Assets (%)

RIAD4301 / RCON2170

RI Line 8 (for the trailing 12 months) / RC Line 12

Loan Mix Index Calculation

Loan Type Line Item Mapping

Construction & Development

RCONF158 + RCONF159

(RC-C Line 1.a.1 + 1.a.2)

Commercial & Industrial

RCON1766

(RC-C Line 4)

Leases

RCON2165

(RC-C Line 10)

Other Consumer

RCONB539 + RCONK137 + RCONK207

(RC-C Line 6.b + 6.c + 6.d)

Loans to Foreign Government

RCON2081

(RC-C Line 7)

Real Estate Loans Residual 0

Multifamily Residential

RCON1460

(RC-C Line 1.d)

Nonfarm Residential

RCONF160 + RCONF161

(RC-C Line 1.e.1 + 1.e.2)

1-4 Family Residential

RCON1797 + RCON5367 + RCON5368

(RC-C Line 1.c.1 + 1.c.2.a + 1.c.2.b)

Loans to Depository Banks

RCON1288

(RC-C Line 2)

Agricultural Real Estate

RCON1420

(RC-C Line 1.b)

Agriculture

RCON1590

(RC-C Line 3)

Pricing Adjustment Variables

Adjustment Line Item Mapping

Unsecured Debt Adjustment

RCONG466 + RCONG467 + RCONG468 + RCONG470 + RCONG471 + RCONG472

(RC-O Line 7.b + 7.c + 7.d + 8.b + 8.c + 8.d)

Depository Institution Debt Adjustment

RCONK655 - (RCOA8274 * 0.03)

(RC-O Line 6 - (RC-R Line 26 * 0.03))

Brokered Deposit Adjustment

RCON2365 - (RCON2200 * 0.10)

(RC-E Line M.1.b - (RC Line 13.a * 0.10))

The following item is adjusted for mergers which occurred during the measurement period and are for the trailing 12 months.