Ffiec 031

FFIEC 031
Draft Revisions to the FFIEC 031 Call Report Form
and Instructions for the Regulatory Capital Rule
Related to the Enhanced Supplementary Leverage
Ratio Standards (eSLR)1

These proposed revisions, which are subject to change, are
described in the federal banking agencies’ initial Paperwork
Reduction Act (PRA) Federal Register notice published on
July 10, 2025.
As discussed in the agencies' final PRA Federal Register notice
published on December 11, 2025, the agencies are proceeding
with the eSLR related revisions to the FFIEC 031 Call Report as
proposed with certain modifications, subject to final approval by
the U.S. Office of Management and Budget.
The initial and final Federal Register notices for these proposed
revisions to the FFIEC 031 Call Report are available on the
FFIEC webpage for the FFIEC 031 Call Report.

Draft as of December 11, 2025
On December 1, 2025, the banking agencies published the final rule titled, “Regulatory Capital Rule: Modifications
to the Enhanced Supplementary Leverage Ratio Standards for U.S. Global Systemically Important Bank Holding
Companies and Their Subsidiary Depository Institutions; Total Loss-Absorbing Capacity and Long-Term Debt
Requirements for U.S. Global Systemically Important Bank Holding Companies."
1

FFIEC 031
Page 65 of 88
RC-50

Schedule RC-R—Continued
Part I—Continued
Dollar Amounts in Thousands
45. LESS: Tier 2 capital deductions........................................................................................
46. a. Tier 2 capital (greater of item 44.a minus item 45, or zero)..................................................
b. (Advanced approaches institutions that exit parallel run only): Tier 2 capital (greater of item
44.b minus item 45, or zero) .........................................................................................
Total Capital
47. a. Total capital (sum of items 26 and 46.a) .........................................................................
b. (Advanced approaches institutions that exit parallel run only): Total capital (sum
of items 26 and 46.b) ..................................................................................................

RCFA

Amount

P872
5311

45
46.a.

RCFW

5311

46.b.

RCFA

3792

47.a.

RCFW

3792

47.b.

RCFA
Total Risk-Weighted Assets
48. a. Total risk-weighted assets (from Schedule RC-R, Part II, item 31)........................................ A223
b. (Advanced approaches institutions that exit parallel run only): Total risk-weighted assets using RCFW
advanced approaches rule (from FFIEC 101 Schedule A, item 60) ....................................... A223

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48.a.

Risk-Based Capital Ratios*
49. Common equity tier 1 capital ratio (Column A: item 19, column A or B, as
applicable, divided by item 48.a) (Advanced approaches institutions that
exit parallel run only: Column B: item 19, column B, divided by item 48.b)..
50. Tier 1 capital ratio (Column A: item 26 divided by item 48.a)
(Advanced approaches institutions that exit parallel run only: Column B:
item 26 divided by item 48.b)..........................................................
51. Total capital ratio (Column A: item 47.a divided by item 48.a)
(Advanced approaches institutions that exit parallel run only: Column B:
item 47.b divided by item 48.b) .......................................................

(Column A)

RCFA

Percentage

48.b.

(Column B)

RCFW

Percentage

P793

P793

49.

7206

7206

50.

7205

7205

51.

RCFA

Percentage

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Capital Buffer*
52. Institution-specific capital buffer necessary to avoid limitations on distributions and discretionary
bonus payments:
a. Capital conservation buffer .......................................................................................... H311
RCFW
b. (Advanced approaches institutions and institutions subject to Category III capital
standards only): Total applicable capital buffer ................................................................. H312
Dollar Amounts in Thousands RCFA
53. Eligible retained income ................................................................................................. H313
54. Distributions and discretionary bonus payments during the quarter2 ......................................... H314

52.a.
52.b.
Amount

53.
54.

D

1

Supplementary Leverage Ratio*
55. Advanced approaches institutions and institutions subject to Category III capital standards only:
Supplementary leverage ratio information:
Insert A
55. a. Total leverage exposure3 ............................................................................................
b. Supplementary leverage ratio ......................................................................................

H015

55.a.
Percentage

H036

55.b.

Insert B

* Report each ratio and buffer as a percentage, rounded to four decimal places, e.g., 12.3456.

1. Non-advanced approaches institutions other than Category III institutions must complete item 53 only if the amount reported in item 52.a
above is less than or equal to 2.5000 percent. Advanced approaches institutions and Category III institutions must complete item 53 only if
the amount reported in item 52.a above is less than or equal to the amount reported in item 52.b above.
2. Non-advanced approaches institutions other than Category III institutions must complete item 54 only if the amount reported in Schedule
RC-R, Part I, item 52.a, in the Call Report for the previous calendar quarter-end report date was less than or equal to 2.5000 percent.
Advanced approaches institutions and Category III institutions must complete item 54 only if the amount reported in Schedule RC-R, Part I,
item 52.a, in the Call Report for the previous calendar quarter-end report date was less than or equal to the amount reported in Schedule
RC-R, Part I, item 52.b, in the Call Report for that previous report date.
3. Institutions that have elected to apply the 3-year or the 5-year 2020 CECL transition provision should include the applicable portion of the
CECL transitional amount or the modified CECL transitional amount, respectively, in item 55.a.

06/2026
03/2024

Insert A
Items 55.a and 55.b are to be completed only by advanced approaches institutions and institutions
subject to Category III capital standards.

Insert B
Items 56.a and 56.b are to be completed only by depository institutions that are subsidiaries of global

systemically important bank holding companies.

56.a.

b. Leverage buffer………………….................................................................. QC54

56.b.

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56.a. Leverage buffer standard........................................................................ QC53

Consolidated View of Proposed Schedule RC-R, Part I, items 55 and 56 on
FFIEC 031 Call Report Form
Supplementary Leverage Ratio*
Items 55.a and 55.b are to be completed only by advanced approaches institutions and
institutions subject to Category III capital standards.
55.a. Total leverage exposure....................................................................

H015

55.a.

Percentage

b.Supplementary leverage ratio.............................................................

H036

55.b.

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Items 56.a and 56.b are to be completed only by depository institutions that are subsidiaries of global
systemically important bank holding companies.

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56.a. Leverage buffer standard....................................................................
b. Leverage buffer…………………..........................................................

QC53
QC54

56.a.
56.b.

FFIEC 031 and 041

RC-R – REGULATORY CAPITAL

General Instructions for Schedule RC-R, Part I.
In the FFIEC 031, Schedule RC-R, Part I, has two columns for items 11 through 19. Items 11 through 19
in column A are to be completed by non-advanced approaches institutions (including institutions subject
to Category III capital standards1) and items 11 through 19 in column B are to be completed by advanced
approaches institutions.2
In the FFIEC 041, Schedule RC-R, Part I, has only one column for items 11 through 19 because
advanced approaches institutions are required to complete the FFIEC 031.
Community Bank Leverage Ratio Framework

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Opting into the Community Bank Leverage Ratio (CBLR) Framework ‒ A qualifying institution may opt
into the CBLR framework. A qualifying institution opts into and out of the framework through its reporting
in Call Report Schedule RC-R. A qualifying institution that opts into the CBLR framework (CBLR electing
institution) must complete Schedule RC-R, Part I, items 1 through 37, and, if applicable, items 38.a
through 38.c, and can make that election on Schedule RC-R, Part I, item 31.a. A qualifying institution can
opt out of the CBLR framework by completing Schedule RC-R, Parts I and II, excluding Schedule RC-R,
Part I, items 32 through 38.c. However, an otherwise qualifying institution’s primary federal supervisory
authority may disallow the institution’s use of the CBLR framework based on the supervisory authority’s
evaluation of the risk profile of the institution.
On April 23, 2020, the federal banking agencies published two interim final rules to provide temporary
relief to community banking organizations with respect to the CBLR framework, and the final rule became
effective November 9, 2020 with no changes to the interim final rules. The final rule provides community
banking organizations with a clear and gradual transition, by January 1, 2022, back to the greater than 9
percent leverage ratio qualifying criterion previously established by the agencies. The other qualifying
criteria in the CBLR framework have not been modified by the final rule.

1

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A qualifying institution with a leverage ratio that exceeds the applicable leverage ratio requirement and
opts into the CBLR framework shall be considered to have met: (i) the generally applicable risk-based
and leverage capital requirements in the agencies’ capital rules; (ii) the capital ratio requirements to be
considered well capitalized under the agencies’ prompt corrective action (PCA) framework (in the case of
insured depository institutions); and (iii) any other applicable capital or leverage requirements.3

D

Category III institutions include institutions, which are not advanced approaches institutions, that have (1) at least
$250 billion in average total consolidated assets or (2) at least $100 billion in average total consolidated assets and at
least $75 billion in average total nonbank assets, average weighted short-term wholesale funding; or average offbalance sheet exposure. In addition, depository institution subsidiaries of Category III institutions are considered
Category III institutions.

2

An institution that is subject to the advanced approaches capital rule (i.e., an advanced approaches institution as
defined in the federal banking agencies’ regulatory capital rules) is (i) a subsidiary of a global systemically important
bank holding company, (GSIB), as identified pursuant to 12 CFR 217.402; (ii) a Category II institution; (iii) a
subsidiary of a depository institution that uses the advanced approaches pursuant to subpart E of 12 CFR part 3
(OCC), 12 CFR part 217 (Board), or 12 CFR part 324 (FDIC) to calculate its risk-based capital requirements; (iv) a
subsidiary of a bank holding company or savings and loan holding company that uses the advanced approaches
pursuant to subpart E of 12 CFR part 217 to calculate its risk-based capital requirements; or (v) an institution that
elects to use the advanced approaches to calculate its risk-based capital requirements.
Category II institutions include institutions with (1) at least $700 billion in total consolidated assets or (2) at least
$75 billion in cross-jurisdictional activity and at least $100 billion in total consolidated assets. In addition, depository
institution subsidiaries of Category II institutions are considered Category II institutions.
3

See 12 CFR 3 (OCC); 12 CFR 217 (Board); 12 CFR 324 (FDIC).

FFIEC 031 and 041

RC-R-2
( 3-216-26)

RC-R – REGULATORY CAPITAL

FFIEC 031 and 041

RC-R – REGULATORY CAPITAL

Part I. (cont.)
Item No.

Caption and Instructions

52.a
(cont.)

For all institutions, except advanced approaches institutions that exit parallel run:
(1) Schedule RC-R, Part I, item 49, column A, less 4.5000 percent, which is the minimum
common equity tier 1 capital ratio requirement under section 10 of the regulatory capital
rules;
(2) Schedule RC-R, Part I, item 50, column A, less 6.0000 percent, which is the minimum
tier 1 capital ratio requirement under section 10 of the regulatory capital rules; and
(3) Schedule RC-R, Part I, item 51, column A, less 8.0000 percent, which is the minimum
total capital ratio requirement under section 10 of the regulatory capital rules.

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However, if any of the three ratios calculated above is less than zero (i.e., is negative), the
institution’s capital conservation buffer is zero.
For advanced approaches institutions that exit parallel run only:

(1) The lower of Schedule RC-R, Part I, item 49, column A and column B, less
4.5000 percent, which is the minimum common equity tier 1 capital ratio requirement
under section 10 of the regulatory capital rules;
(2) The lower of Schedule RC-R, Part I, item 50, column A and column B, less
6.0000 percent, which is the minimum tier 1 capital ratio requirement under section 10
of the regulatory capital rules; and
(3) The lower of Schedule RC-R, Part I, item 51, column A and column B, less
8.0000 percent, which is the minimum total capital ratio requirement under section 10
of the regulatory capital rules.
However, if any of the three ratios calculated above is less than zero (i.e., is negative), the
institution’s capital conservation buffer is zero.
Advanced approaches institutions (FFIEC 031) and institutions subject to Category III
capital standards (FFIEC 031 and FFIEC 041) only: Total applicable capital buffer.
Report the total applicable capital buffer requirement for the reporting institution as specified
in the capital rule. The total applicable capital buffer requirement is the sum of the capital
conservation buffer (2.5000 percent) plus any countercyclical capital buffer that is in place
plus any countercyclical capital buffers in other jurisdictions to which the institution is subject.

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52.b

D

NOTE: Non-advanced approaches institutions other than Category III institutions must complete
Schedule RC-R, Part I, item 53, only if the amount reported in Schedule RC-R, Part I, item 52.a,
above, is less than or equal to 2.5000 percent. Advanced approaches institutions and Category III
institutions must complete Schedule RC-R, Part I, item 53, only if the amount reported in
Schedule RC-R, Part I, item 52.a, above, is less than or equal to the amount reported in
Schedule RC-R, Part I, item 52.b, above.
Depository institution subsidiaries of U.S. GSIBs, as determined under 12 C.F.R. 217.402, must
complete Schedule RC-R, Part I, item 56.a. and item 56.b. before completing Schedule RC-R, Part I,
item 53.
Depository institution subsidiaries of U.S. GSIBs must complete Schedule RC-R, Part I, item 53 if:
 the amount reported in Schedule RC-R, Part I, item 52.a is less than or equal to the amount
reported in Schedule RC-R, Part I, item 52.b; or
 the amount reported in Schedule RC-R, Part I, item 56.b is less than or equal to the amount
reported in Schedule RC-R, Part I, item 56.a.

FFIEC 031 and 041

RC-R-57
( 3-216-26)

RC-R – REGULATORY CAPITAL

FFIEC 031 and 041

Item No.
53

RC-R – REGULATORY CAPITAL

Caption and Instructions
Eligible retained income. Report the amount of eligible retained income as the greater of
(1) the reporting institution’s net income for the four preceding calendar quarters, net of any
distributions and associated tax effects not already reflected in net income, and (2) the
average of the reporting institution’s net income over the four preceding calendar quarters.
(See the instructions for Schedule RC-R, Part I, item 54, for the definition of “distributions”
from section 2 of the regulatory capital rules.)

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For purposes of this item 53, the four preceding calendar quarters refers to the calendar 
quarter ending on the last day of the current reporting period and the three preceding

FFIEC 031 and 041

RC-R-57
( 3-216-26)

RC-R – REGULATORY CAPITAL

FFIEC 031 and 041

RC-R – REGULATORY CAPITAL

Part I. (cont.) 
Item No.

Caption and Instructions

53
(cont.)

calendar quarters as illustrated in the example below. The average of an institution’s
net income amount over the four preceding calendar quarters refers to the average of threemonth net income for the calendar quarter ending on the last day of the current reporting
period and the three-month net income for the three preceding calendar quarters as
illustrated in the example below.
Example and a worksheet calculation:
Assumptions:



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Eligible retained income is calculated for the Call Report date of March 31, 2020.
The institution reported the following on its Call Reports in Schedule RI, Income
Statement, item 14, “Net income (loss) attributable to bank (item 12 minus item 13)”:
Call Report Date

March 31, 2019
June 30, 2019
September 30, 2019
December 31, 2019
March 31, 2020


Amount Reported in
Item 14
$400 (A)
$900 (B)
$1,500 (C)
$1,900 (D)
$200 (E)

Three-Month Net
Income
$400
$500 (B-A)
$600 (C-B)
$400 (D-C)
$200 (E)

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The distributions and associated tax effects not already reflected in net income
(e.g., dividends declared on the institution’s common stock between April 1, 2019, and
March 31, 2020) in this example are $400 in each of the four preceding calendar
quarters.
Q3 2019
Q4 2019
Q1 2020
Q2 2019
Net Income
$500
$600
$400
$200
Adjustments for
($400)
($400)
($400)
($400)
distributions and
associated tax effects
not already reflected
in net income
Adjusted Net Income
$100
$200
$0
($200)
(Net Income –
Adjustments)

(1)

(2)

(3)

Calculate an institution’s net income for the four preceding calendar
quarters, net of any distributions and associated tax effects not already
reflected in net income.
Calculate the average of an institution’s three-month net income over the
four preceding calendar quarters.
Take the greater of step (1) and step (2) and report the amount in Schedule
RC-R, Part I, item 53.

$100 + $200
+ $0 + ($200)
= $100
($500 + $600
+ $400 +
$200) / 4 =
$425*
$425

*From a practical perspective, an institution may use the year-to-date net income reflected in Schedule
RI for December 31, 2019; subtract from it the net income reflected in Schedule RI, item 14, for March 31,
2019; and then add the net income in Schedule RI, item 14, for March 31, 2020, to calculate the
numerator in step 2, above. For the example above, the average of an institution’s three-month net
income over the four preceding calendar quarters would be: ($1,900 (D) less $400 (A) plus $200 (E))
divided by 4 = $425.
FFIEC 031 and 041

RC-R-58
(3-21)

RC-R – REGULATORY CAPITAL

FFIEC 031 and 041

RC-R – REGULATORY CAPITAL

Part I. (cont.) 
Item No.

Caption and Instructions

NOTE: Non-advanced approaches institutions other than Category III institutions must complete
Schedule RC-R, Part I, item 54, only if the amount reported in Schedule RC-R, Part I, item 52.a, in
the Call Report for the previous calendar quarter-end report date was less than or equal to 2.5000
percent. Advanced approaches institutions and Category III institutions must complete Schedule
RC-R, Part I, item 54, only if the amount reported in Schedule RC-R, Part I, item 52.a, in the Call
Report for the previous calendar quarter-end report date was less than or equal to the amount
reported in Schedule RC-R, Part I, item 52.b, in the Call Report for the previous calendar quarterend report date.

Item No.

Caption and Instructions

Distributions and discretionary bonus payments during the quarter. An institution must
complete this item only if the amount of its institution-specific capital buffer, or institutionspecific leverage buffer (if applicable), as reported as of the previous calendar quarter-end
report date, was less than its applicable required buffer percentage on that previous calendar
quarter-end report date. For an institution that must complete this item 54, report the amount
of distributions and discretionary bonus payments during the calendar quarter ending on the
report date.

D

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54

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Depository institution subsidiaries of U.S. GSIBs must complete item 54 if:
 the amount reported in Schedule RC-R, Part I, item 52.a, for the previous calendar quarterend report date was less than or equal to the amount reported in Schedule RC-R, Part I,
item 52.b, in the Call Report for the previous calendar quarter-end report date; or
 the amount reported in Schedule RC-R, Part I, item 56.b, in the Call Report for the previous
calendar quarter-end report date was less than or equal to the amount reported in
Schedule RC-R, Part I, item 56.a, in the Call Report for the previous calendar quarter-end
report date.

FFIEC 031 and 041

RC-R-58a
( 3-216-26)

RC-R – REGULATORY CAPITAL

FFIEC 031 and 041

RC-R – REGULATORY CAPITAL

Part I. (cont.)
Caption and Instructions

54
(cont.)

For example:
• A non-advanced approaches institution other than a Category III institution must report
the amount of distributions and discretionary bonus payments made during the calendar
quarter ending June 30, 2020, in this item 54 in its June 30, 2020, Call Report only if the
amount of its capital conservation buffer as reported in Schedule RC-R, Part I, item 52.a,
in its March 31, 2020, Call Report was less than or equal to 2.5000 percent
• An institution that is an advanced approaches institution or a Category III institution must
report the amount of distributions and discretionary bonus payments made during the
calendar quarter ending June 30, 2020, in this item 54 in its June 30, 2020, Call Report
only if the amount of its capital buffer as reported in Schedule RC-R, Part I, item 52.a, in
its March 31, 2020, Call Report was less than or equal to the amount reported in
Schedule RC-R, Part I, item 52.b, in its March 31, 2020, Call Report.

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Item No.

As defined in section 2 of the regulatory capital rules, “distribution” means:

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(1) A reduction of tier 1 capital through the repurchase of a tier 1 capital instrument or by
other means, except when an institution, within the same quarter when the repurchase is
announced, fully replaces a tier 1 capital instrument it has repurchased by issuing
another capital instrument that meets the eligibility criteria for:
(i) A common equity tier 1 capital instrument if the instrument being repurchased was
part of the institution's common equity tier 1 capital, or
(ii) A common equity tier 1 or additional tier 1 capital instrument if the instrument being
repurchased was part of the institution's tier 1 capital;
(2) A reduction of tier 2 capital through the repurchase, or redemption prior to maturity, of a
tier 2 capital instrument or by other means, except when an institution, within the same
quarter when the repurchase or redemption is announced, fully replaces a tier 2 capital
instrument it has repurchased by issuing another capital instrument that meets the
eligibility criteria for a tier 1 or tier 2 capital instrument;
(3) A dividend declaration or payment on any tier 1 capital instrument;
(4) A dividend declaration or interest payment on any tier 2 capital instrument if the institution
has full discretion to permanently or temporarily suspend such payments without
triggering an event of default; or
(5) Any similar transaction that the institution’s primary federal regulator determines to be in
substance a distribution of capital.

D

As defined in section 2 of the regulatory capital rules, “discretionary bonus payment” means a
payment made to an executive officer of an institution, where:

(1) The institution retains discretion as to whether to make, and the amount of, the payment
until the payment is awarded to the executive officer;
(2) The amount paid is determined by the institution without prior promise to, or agreement
with, the executive officer; and
(3) The executive officer has no contractual right, whether express or implied, to the bonus
payment.

As defined in section 2 of the regulatory capital rules, “executive officer” means a person who
holds the title or, without regard to title, salary, or compensation, performs the function of one
or more of the following positions: president, chief executive officer, executive chairman,
chief operating officer, chief financial officer, chief investment officer, chief legal officer, chief
lending officer, chief risk officer, or head of a major business line, and other staff that the
board of directors of the institution deems to have equivalent responsibility.

FFIEC 031 and 041

RC-R-59
( 3-246-26)

RC-R – REGULATORY CAPITAL

FFIEC 031 and 041

RC-R – REGULATORY CAPITAL

Part I. (cont.)
Supplementary Leverage Ratio
Item No.

Caption and Instructions

NOTE: Schedule RC-R, Part I, items 55.a and 55.b, are to be completed only by advanced approaches
institutions, including those that have not exited parallel run, and institutions subject to Category III capital
standards. All other institutions should leave Schedule RC-R, Part I, items 55.a and 55.b, blank.
Advanced approaches institutions (FFIEC 031) and institutions subject to Category III
capital standards (FFIEC 031 and FFIEC 041): Supplementary leverage ratio
information. Report in the appropriate subitem the institution’s total leverage exposure and
its supplementary leverage ratio.

55.a

Total leverage exposure. Report the institution’s total leverage exposure as measured in
accordance with section 10(c)(4)(ii)(A) through (H2) of the regulatory capital rules, as
adjusted pursuant to section 10(c)(4)(ii)(I) for a clearing member institution and section
10(c)(4)(ii)(J) for a custody bank; sections 302 and 305 of these rules for exposures related to
the Money Market Mutual Fund Liquidity Facility and the Paycheck Protection Program
Liquidity Facility; and, for an electing advanced approaches or Category III depository
institution, the applicable section of these rules for U.S. Treasury securities and deposits in
the institution’s accounts at Federal Reserve Banks (section 303 for an institution supervised
by the Federal Reserve; section 304 for an institution supervised by the OCC or the FDIC)..

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55

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An advanced approaches or Category III institution that has elected to apply the 3-year CECL
transition provision (3-year CECL electing institution) should increase its total leverage
exposure by its applicable CECL transitional amount, in accordance with section 301 of the
regulatory capital rules. For example, a 3-year CECL electing institution should increase its
total leverage exposure for purposes of the supplementary leverage ratio by 75 percent of its
CECL transitional amount during the first year of the transition period, 50 percent of its CECL
transitional amount during the second year of the transition period, and 25 percent of its
CECL transitional amount during the third year of the transition period.

D

An advanced approaches or Category III institution that has elected to apply the 5-year 2020
CECL transition provision (5-year CECL electing institution) should increase its total leverage
exposure by its applicable modified CECL transitional amount, in accordance with section
301 of the regulatory capital rules. Specifically, a 5-year CECL electing institution should
increase its total leverage exposure for purposes of the supplementary leverage ratio by 100
percent of its modified CECL transitional amount during the first and second years of the
transition period, 75 percent of its modified CECL transitional amount during the third year of
the transition period, 50 percent of its modified CECL transitional amount during the fourth
year of the transition period, and 25 percent of its modified CECL transitional amount during
the fifth year of the transition period (see Example of Application of the 5-Year 2020 CECL
Transition Provision for Third Quarter 2020 in the General Instructions for Schedule RC-R,
Part I).

55.b

Supplementary leverage ratio. Report the institution’s supplementary leverage ratio as a
percentage, rounded to four decimal places. Divide Schedule RC-R, Part I, item 26, “Tier 1
capital,” by Schedule RC-R, Part I, item 55.a, “Total leverage exposure.”

FFIEC 031 and 041

RC-R-60
( 3-246-26)

RC-R – REGULATORY CAPITAL

FFIEC 031 and 041

RC-R – REGULATORY CAPITAL

Part I. (cont.)
Item No.

Caption and Instructions

NOTE: Schedule RC-R, Part I, items 56.a and 56.b (FFIEC 031), are to be completed only by depository
institution subsidiaries of U.S. GSIBs.
FFIEC 031
Enhanced supplementary leverage ratio information. Report in the appropriate subitem
the institution’s leverage buffer standard and its leverage buffer.

56.a

Leverage buffer standard. Report the institution’s leverage buffer amount in accordance
with the regulatory capital rules.

56.b

Leverage buffer. Report the institution’s leverage buffer as a percentage, rounded to four
decimal places. Report line item 55.b less 3.0000 percent. However, if the institution’s
leverage buffer calculated above is less than zero (i.e., is negative), report zero.

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56

FFIEC 031 and 041

RC-R-60
( 3-246-26)

RC-R – REGULATORY CAPITAL