10. Lease financing receivables.

11. Bank Premises, furniture and fixtures and other assets representing bank premises.

12. Real estate owned other than bank premises. (a) State in a note (1) the basis at which carried, (2) the aggregate fair market value of all real estate owned other than bank premises with an explanation of the method of determining such fair market value, and (3) a reconciliation of any valuation allowance account.

13. Investments in unconsolidated subsidiaries and associated companies.

14. Customers' liability to this bank on acceptances outstanding.

15. Other assets.

16. Total assets.

Liabilities

17. Deposits.-(a) State separately.

(1) Demand deposits in domestic bank offices.

(2) Savings deposits in domestic bank offices.

(3) Time deposits in domestic bank offices. (4) Deposits in foreign offices.

(See schedule F and FF of FDIC 8040/12 or FDIC 8040/13, as applicable.)

(b) State in a note the aggregate amount of (1) time certificates of deposit and (2) other time deposits in denominations of $100,000 or more in domestic offices. (See memoranda items 1 (b) and (c) of FDIC 8040/12 or 13, as applicable.)

18. Federal funds purchased and securities sold under agreements to repurchase.—(a) If the approximate average balance outstanding during the period for any category was more than 30 percent of equity capital accounts, state in a note with respect to each activity category the following:

(1) Weighted average interest rate at balance sheet date.

(2) Maximum amount of borrowings at any month-end during each period for which an end-of-period balance sheet is required.

(3) Approximate average borrowings outstanding during the period.

(4) Approximate weighted average interest rate for such average borrowings outstanding during the period.

19. Interest-bearing demand notes (note balance) issued to the U.S. Treasury.

20. Other liabilities for borrowed money.See supplemental instruction to item 18.

21. Mortgage indebtedness and liability for capitalized leases.-(a) State in a note material terms and conditions of each obligation including (but not limited to) (1) the general character of the debt, (2) the rate of interest, (3) the date of maturity, or if maturing serially, a brief indication of the serial maturities, (4) if the payment of principal or interest is contingent, an appropriate indication of such contingency, (5) a brief in

dication of priority and (6) the amount out. standing at the balance sheet date.

(b) Furnish in tabular form the combinec aggregate amount of maturities and sinking fund requirements for all obligations, each year for the five years following the date o the balance sheet.

(c) If there are any liens on bank premise: or other real estate owned by the bank o its consolidated subsidiaries which have no been assumed by the bank or its consolidat ed subsidiaries, state in a note the amoun thereof together with an appropriate expla nation.

22. Bank's liability on acceptances execu ed and outstanding.

23. Other liabilities.

24. Total Liabilities (excluding subord nated notes and debentures).

25. Subordinated notes and debentures.-. (a) State in a note material terms and cond tions of each obligation including (but no limited to) (1) the general character of th debt, (2) the rate of interest, (3) the date c maturity, or if maturing serially, an indica tion of serial maturities, (4) if the paymer of principal or interest is contingent, an a propriate indication of such contingency, (¦ a brief indication of priority and (6) th amount outstanding at the balance she date.

(b) Furnish in tabular form the combine aggregate amount of maturities and sinkir fund requirements for all obligations, eac year for the five years following the date the balance sheet.

Equity Capital

26. Preferred stock.-(a) State for eac class of shares the title of issue, the numb of shares authorized, issued and outstan ing, the par or stated value per share ar the capital share liability thereof, and if c vertible, the basis of conversion. Show als the dollar amount, if any, of shares su scribed but unissued, and show the dedu tion of subscriptions receivable therefrom.

(b) State in a note (1) if callable, the da or dates and the amount per share at whic such shares are callable, (2) if convertibl the terms of the conversion, (3) any arrea in cumulative dividends per share and i total for each class of shares, and (4) th preferences on involuntary liquidation, other than the par or stated value. Whe the excess involved is material, there sha be shown the difference between the aggr gate preference on involuntary liquidatio and the aggregate par or stated value, statement that this difference (plus any a rears in dividends) exceeds the sum of th par or stated value of the junior capita shares, surplus, and undivided profits in cluding reserve for contingencies and othe capital reserves if such is the case, and statement as to the existence (or absence

of any restrictions upon surplus and/or undivided profits growing out of the fact that upon involuntary liquidation the preference of the preferred stock exceeds its par or stated value.

27. Common stock.-(a) State for each class of shares the title of issue, the number of shares authorized, issued and outstanding, the par or stated value per share and the capital share liability thereof. Show also the dollar amount, if any, of shares subscribed but unissued, and show the deduction of subscriptions receivable therefrom. 28. Surplus.

29. Undivided profits.

30. Reserve for contingencies and other capital reserves.

31. Total equity capital.

32. Total liabilities and equity capital.

GENERAL NOTES TO THE BALANCE SHEETS

If present with respect to the bank for which the statement is filed, the following topical information shall be furnished in notes to the balance sheets:

1. Assets subject to lien.

2. Intercompany profits and losses. 3. Pension and retirement plans.

4. Capital stock optioned to officers and employees.

5. Restrictions that limit the availability of surplus and/or undivided profits for dividend purposes.

6. Contingent liabilities.

7. Standby letters of credit.

8. Defaults.

9. Significant changes in bonds mortgages, and similar debt.

10. Warrants or rights outstanding. For detailed instructions as to required content of above general notes to the balance sheet, refer to section 335.621 of Part 335.

B. STATEMENT OF INCOME

The Statement of Income shall conform generally to the Consolidated Report of Income (FDIC 8040/01A, 02, or 02A, as applicable) and related instructions thereto, except to extent revised or expanded financial data presentation is necessary to meet the disclosure standards of the Securities and Exchange Act of 1934, as amended.

NOTE: Banks subject to this part are required to report on an accrual basis of accounting.

The following captions and added supplemental instructions shall be observed in the preparation of the Statement of Income required under this part:

1. Operating Income: (a) Interest and fees on loans.

(b) Interest on balances with depository institutions.

(c) Income on Federal funds sold and securities purchased under agreements to resell

in domestic offices of the bank and of its Edge and Agreement subsidiaries.

(d) Interest on U.S. Treasury securities. (e) Interest on obligations of other U.S. Government agencies and corporations.

(f) Interest on obligations of States and other political subdivisions in the U.S. (g) Interest on other bonds, notes and debentures.

(h) Dividends on stock.

(i) Income from lease financing.

(j) Income from fiduciary activities.

(k) Service charges on deposit accounts in domestic offices.

(1) Other service charges, commissions and fees.

(m) Other operating income.

(n) Total Operating Income.

2. Operating Expenses: (a) Salaries and employee benefits.

(b) Interest on time certificate of deposits of $100,000 or more issued by domestic offices.

(c) Interest on deposits in foreign offices. (d) Interest on other deposits.

(e) Expense of Federal funds purchased and securities sold under repurchase agreements in domestic offices of the bank and of its Edge and Agreement subsidiaries.

(f)(1) Interest on demand notes (note balances) issued to the U.S. Treasury.

(2) Interest on other borrowed money.

(g) Interest on subordinated notes and debentures.

(i) Furniture and equipment expense. (j) Provision for possible loan losses. (k) Other operating expenses.

(1) Total Operating Expenses.

3. Income (loss) before taxes and securities gains (losses).

4. Applicable income taxes.

5. Income (loss) before securities gains (losses).

6. (a) Securities gains (losses), gross.
(b) Applicable income taxes.
(c) Security gains (losses), net.

7. Income (loss) before extraordinary items and cumulative effects of changes in accounting principles.

8. Extraordinary items, less applicable income tax.

9. Cumulative effects of changes in accounting principles.

10. Net income (loss).

11. Earnings (loss) per common share.1 (a) Income (loss) before securities gains (losses).

'If amount are entered for item 8 and/or 9, per share amounts shall be stated separately for items 5, 8 and/or 9, and 10.

30-038 0-89--10

(b) Net Income.

Earnings per common share. State the per share amounts applicable to common stock (including common stock equivalents) and per share amounts on a fully diluted basis, if applicable. The basis of computation, including the number of shares used, shall be furnished in a note to the financial statements.

General Notes to the StateMENT OF INCOME

If present with respect to the bank for which the statement is filed, the following topical information shall be furnished in notes to the Statement of Income.

1. Intercompany profits and losses. 2. Depreciation and amortization.

3. Bonus, profit sharing, and other similar plans.

4. Income tax expense.

5. Interest capitalized.

6. Disagreements on accounting and financial disclosure matters.

7. Disclosure of selected quarterly financial data in notes to financial statements.

For detailed instructions as to required content of above general notes to the statement of income, refer to § 335.622 of Part 335.

C. STATEMENt of ChangeS IN EQUITY

CAPITAL

The format and content of the Statement of Changes in Equity Capital shall conform generally to section B of the Consolidated Report of Income (FDIC 8040/02) and related instruction thereto except to the extent revised or expanded financial data presentation is necessary to meet the disclosure standards of the Securities Exchange Act of 1934, as amended.

The following supplemental instructions shall be observed in the preparation of the Statement of Changes in Equity Capital required under this part.

Reconcile the various equity capital accounts individually as follows:

1. Balance end of previous year.

2. Prior period adjustment."

(a) Cumulative effect type changes in accounting principles shall be reported under item 9 of the Statement of Income.

3. Adjusted balance end of previous year. 4. Net income (loss).

5. Sale, conversion, acquisition, or retirement of capital net: (a) Transactions with own holding company or affiliates. (b) Other.

6. Changes incident to mergers and absorptions, net

7. Less: Cash dividends declared on common stock

2 State separately any material amounts, indicating clearly the nature of the transaction out of which the item arose.