The Federal Deposit Insurance Corporation (FDIC) is an Instructions for Preparation, 051 - issued March 2021 The comment period expired January 29, 2021. Call report forms are available through the FDICs website. Today the Federal Reserve's duties fall into four general areas: (1) conducting the nation's monetary policy; (2) supervising and regulating banking institutions and protecting the credit rights of consumers; (3) maintaining the stability of the financial system; and (4) providing certain financial services to the U.S. government, the public, financial institutions, and official foreign institutions. The .gov means its official. Other technical clarifications made to the Call Report instruction book include the following: In general, institutions with domestic offices only and total assets less than USD 5 billion as of June 30, 2020 were eligible to file the FFIEC 051 Call Report as of March 31, 2021, but such institutions had the option to file the FFIEC 041 Call Report instead as of that date. The comment period expired April 6, 2021. The NIC is a comprehensive research and supervisory system for the monitoring and analysis of banking organizations and the banking industry as a whole. government site. https://www.fdic.gov/regulations/resources/call/crinst/2015-06/615RC-C1_ From training, policies, forms, and publications, to office products and occasional gifts, its available here: BOL Learning Connect offers more than 200 courses ON-DEMAND or on CD ROM from AML to Reg Z and every topic in between. Schedule RI, Income Statement, item 5.l; Schedule RC-G, Other Liabilities, item 4; and the Glossary entry for Capital Contributions of Cash and Notes Receivableclarifications related to reporting for grants received by an institution that are non-reciprocal contributions of cash from governmental or non-governmental entities and that are accounted for in accordance with or by analogy to Accounting Standards Codification Subtopic 958-605. These reports collect basic financial data from commercial banks, including a balance sheet, an income statement, and various supporting schedules. Initial Federal Register Notice for Proposed Revisions to the FFIEC 031, FFIEC 041, and FFIEC 051 Call Reports; the FFIEC 002 Report; and the FFIEC 101 Report - published July 22, 2020. Initial Federal Register Notice for Proposed Revisions to the FFIEC 031, FFIEC 041, and FFIEC 051 Call Reports and the FFIEC 002 Report- published February 5, 2021. Banks are required to file no . The ability of a user of a group to create or authorize user accounts within that group. See PDF Help for assistance. The DSA is responsible for managing users within their individual site. The supporting schedules that must be filed as part of a call report provide extremely detailed information on each financial institutions operations and financial condition. Frequency: Quarterly, as of the last calendar day of March, June, September, and December. The reports are filed with the Federal Deposit Insurance Corporation (FDIC). The report, also referred to as the RC report, is required by the Federal Financial Institutions Examination Council (FFIEC), a government interagency authority tasked with prescribing uniform principles and standards for oversight of financial institutions in the U.S. Banks that only keep offices within the U.S. are required to file Form FFIEC 041 (Domestic-only banks with assets of less than $5 billion file Form FFIEC 051). FIL-7-2023 Proposed Revisions to the Consolidated Reports of Condition and Income (Call Reports) and the FFIEC 002 Report February 22, 2023 (PDF) 2nd QUarter 2022. Draft FFIEC 051 Instructions for the proposed Call Report Revisions Effective March 31, 2019 - February 15, 2019 (PDF), November 2017 Proposed Call Report Revisions - Effective June 30, 2018, Draft Instructional Revisions for the August 2017 Proposed Regulatory Capital Transitions Rule - Proposed to be Effective for the March 2018 Call Report, June 2017 Proposed Call Report Revisions - Effective March 31, 2018, and June 30, 2018, August 2016 Proposed Call Report Revisions - Effective March 31, 2017. %PDF-1.6 % Purpose: This report is a primary source of financial data used for the supervision and regulation of banks, and is used as an editing benchmark for many other reports. BankersOnline is a free service made possible by the generous support of our advertisers and sponsors. A quarterly report known as the Consolidated Report of Condition and Income. Examination and collation of call reports assist the FDIC and other U.S. federal agencies in fulfilling their charged duties to ensure the soundness of financial institutions and of the overall U.S. financial system. Browse our extensive research tools and reports. FOR FURTHER INFORMATION CONTACT: Manny Cabeza, Regulatory Counsel, 202-898-3767, mcabeza@fdic.gov, MB- 3128, Federal Deposit Insurance Corporation, 550 17th Street NW, FIL-111-2020 Revisions to the Consolidated Reports of Condition and Income (Call Report) - December 9, 2020 (PDF) Draft FFIEC 041 Reporting Form and Supplemental Instructions for Call Report Revisions with Effective Dates as of the December 31, 2020, and March 31, 2021, Report Dates - February 18, 2021 (PDF) (!j - published November 23, 2020. The Report of Income schedules provide details on income and expenses. The FDIC insures deposits; examines and The European Systemic Risk Board (ESRB) published a report that highlights the need for macro-prudential tools to boost cyber resilience. Instructions for Preparation, 051 - issued March 2022 The OCC charters, regulates, and supervises national banks to ensure a safe, sound, and competitive banking system that supports the citizens, communities, and economy of the United States . 2017-08 with ASC Subtopic 310-20 and removal of related footnote. Description: This report consists of a balance sheet, an income statement, and supporting schedules. banking industry research, including quarterly banking hOo7 Profile, FDIC Academic Report (on the FFIEC 041, in column B; on the FFIEC 031, in The Federal Deposit Insurance Corporation (FDIC) issued supplemental instructions for the Consolidated Reports of Condition and Incomethat is, Call Reports FFIEC 031, FFIEC 041, and FFIEC 051for the September 30, 2021 reporting date. The Report of Condition schedules provide details on assets, liabilities, capital accounts, and off-balance-sheet items. 1st Quarter 2022. These include Call Report Schedule RC-E, Deposit Liabilities to allow evaluation of the funding stability of sweep deposits over time to determine their appropriate treatment under liquidity regulations and to allow assessment of risk factors associated with sweep deposits that may no longer be reported as brokered deposits. The Hong Kong Monetary Authority (HKMA) issued several regulatory updates for banks. Accepts and executes trusts, but does not issue deposits. The Combined Loan Call Report extract file (RGCREXLN) includes call report line numbers on each extract record for all loans included in a valid call report type code. Federal Reserve Board, or, Board of Governors of the Federal Reserve System. The Federal Deposit Insurance Corporation (FDIC) is an independent agency The comment period expires March 22, 2021. Looking for effective, convenient training on a particular subject. The FDIC insures deposits; examines and These revisions are proposed to take effect March 31, 2017. For suggestions regarding this site, Contact Us. Companies not specifically listed, but in which there is regulatory interest, that are not authorized to accept deposits. VyzrAgA"LV4dN7U`]( OC}(E5jug`2dB$1xo9YvJ7%vSm,i} 7x}wd[nlnOQJ:-U/ b The FDIC, FRB, and OCC are the agencies that have collaborated to plan the Central Data Repository (CDR) approach to the collection, management, and use of Call data. independent agency created by the Congress to maintain The comment period expires December 6, 2021. The FDIC is proud to be a pre-eminent source of U.S. Instructions for Preparation, 051 - issued June 2020 Please help us keep BankersOnline FREE to all banking professionals. The Carbon Disclosure Project (CDP) published data that shows European businesses are already implementing key elements of the Corporate Sustainability Due Diligence Directive. One among them is the consultation, which ends on March 13, 2023, on the new or revised disclosure templates and tables to align with the final Basel III reforms package. From training, policies, forms, and publications, to office products and occasional gifts, its available here: BOL Learning Connect offers more than 200 courses ON-DEMAND or on CD ROM from AML to Reg Z and every topic in between. More than 6,000 banks across the U.S. file call reports each quarter. From bankers. Review the instructions for Schedule RC-C1. A set of pre-configured values that determine what privileges are assigned to users. In the supplemental instructions, FDIC notes that the Call Report preparation software products marketed by Axiom SoftwareLaboratories Inc, DBI Financial Systems Inc, Fed Reporter Inc, FIS Compliance Solutions, FiServ Inc, KPMG LLP, SHAZAM Core Services, Vermeg, and Wolters Kluwer Financial Services meet the technicalspecifications for producing Call Report data files that are able to be processed by the Central Data Repository. Actionable notifications require response on behalf of the recipient. 41/Thursday, March 2, 2023/Notices 1 FDIC Call Report data, September 2022. This type of notification requires the recipient to act on the directions provided in it. A commercial bank whose charter is approved by the U.S. Comptroller of the Currency rather than by a state banking department. collection of financial education materials, data tools, The function of a user to change certain information contained in his / her profile and request a password reset. Our bank is currently scrubbing our loans in Call Report Code 1A2 - Other construction loans and all land development and other land loans. What is the definition of a manufactured home? BankersOnline is a free service made possible by the generous support of our advertisers and sponsors. A financial institution that accepts deposits primarily from individuals and places a large portion of its funds into mortgage loans. supervises financial institutions for safety, soundness, and consumer )@iRYZlg` Tw The Federal Deposit Insurance Corporation (FDIC) is an independent agency Institution which collects funds from the public and from other institutions and invests them in financial assets, such as deposits, loans, and securities. From training, policies, forms, and publications, to office products and occasional gifts, it's available here: Banker Store Affordable Mortgage Lending Guide, Part . false Call Reports to the FDIC, which Call Reports included schedules that omitted and concealed delinquent loans, including the purported loans to defendants ROBERT M. KOWALSKI These data items are reported semiannually on the June and December FFIEC 051 Call Report form. It also contains information on foreign banking organizations located in the U.S. FDIC Issues Supplemental Instructions for Filing Call Reports. Four additional memorandum items for sweep deposits from retail customers or counterparties are to be completed by institutions with USD100 billion or more in total assets on the FFIEC 031 report form. We will not have any mobile homes as collateral and there will be no construction done to the property. #MobileRightColumnContainerE606C799DE50411EA1A0827D375551BB .subheading, #RightColumnContainerE606C799DE50411EA1A0827D375551BB .subheading {display: none;}. The FDIC is proud to be a pre-eminent source of U.S. The Report of Condition schedules provide details on assets, liabilities, and capital accounts. The Federal Deposit Insurance Corporation (FDIC) is an Call reports are legally required, per Section 1817(a)(1) of the Federal Deposit Insurance Act. Learn about the FDICs mission, leadership, Farmland includes grazing or pasture land, whether tillable or not and whether wooded or not. Participation is required. h|P]k0+yZ!>d544Kcsl#=sA&`R8G!)'j0 Beginning June 2015, NCUA modified the form posting processes. The Report of Condition schedules provide details on assets, liabilities, capital accounts, and off-balance-sheet items. @` ImHs2|P-Eo7ZUTz)zrq(F+'#eGQ*(1{QGb@cdg3bF. FDIC Call Report Analyst. Instructions for Preparation, 051 - issued September 2018 This system and related equipment are subject to monitoring. Specially Designated Nationals List (SDN). Instructions for Preparation, 051 - issued December 2020 endstream endobj 735 0 obj <>stream If there truly are no structures on the property (most mobile home parks have management offices, equipment buildings, etc. Learn about our FREE and Premium Newsletters and Briefings. Profile, FDIC Academic The process of determining whether the proven identity is allowed to access a specific resource. U.S. banks that also maintain offices abroad file Form FFIEC 031. Skilled market researcher; growth strategist; successful go-to-market campaign developer. . The Federal Reserve System maintains the NIC. These reports collect basic financial data from commercial banks, including a balance sheet, an income statement, and various supporting schedules. Respondent Panel: The panel consists of state member banks with domestic offices only and assets of less than $5 billion. Documents are in Portable Document Format (PDF). The comment period expires June 23, 2021. The quarterly reports comprise an income statement, a balance sheet statement, and numerous supporting schedules that detail income, expenses, assets, liabilities, and capital accounts. The Call Report Designed for experienced bank Call Report preparers, auditors, and reviewers, this course focuses on the Call Report codes and the four risk-based capital loan . encrypted and transmitted securely. Background: For institutions that file the FFIEC 031 and FFIEC 041 Call Report forms, these data items became effective as of Sept. 30, 2021, and are reported quarterly. List of Excel Shortcuts An example would be a supervisor role that would create, read, update, and delete entitlements to particular data sets. Savings and loan associations (more commonly known as thrifts) started filing call reports in 2012. Credit unions are also required to file quarterly call reports, but the reports are filed with the National Credit Union Administration rather than with the FDIC. - published July 22, 2020. Home - FFIEC Central Data Repository's Public Data Distribution Instructions for Preparation, 051 - issued September 2019 When entitlements are bundled together, they comprise a role. These revisions are proposed to take effect March 31, 2018, and June 30, 2018. - published April 11, 2018. The https:// ensures that you are connecting to endstream endobj 733 0 obj <>stream Works with financial institutions, regulatory experts, business analysts, product managers, and software engineers to drive regulatory solutions across the globe. Information regarding users A unique number assigned by the FDIC used to identify institutions and for the issuance of insurance certificates. important initiatives, and more. The International Organization of Securities Commissions (IOSCO) welcomed the confirmation statement by the International Sustainability Standards Board (ISSB) setting out its progress in the development of its first sustainability-related corporate disclosure standards. h\oo0JY)bd R) National banks are required to be members of the Federal Reserve System and belong to the Federal Deposit Insurance Corporation. testimony on the latest banking issues, learn about policy Final Federal Register Notice for Proposed Revisions to the FFIEC 031, FFIEC 041, and FFIEC 051 Call Reports- published November 4, 2021. Glossary entry for Premiums and Discountsreplacement of reference to Accounting Standard Update No. We are trying to clarify an item from the Official Staff Commentary of Reg C - 2(g) Home . The NIC system includes the organizational structure of banking organizations, along with financial and supervisory data for domestic and foreign banking organizations operating in the U.S. All Rights Reserved. The Federal Reserve, the central bank of the United States , was founded by Congress in 1913 to provide the nation with a safer, more flexible, and more stable monetary and financial system. The 5300 Call Report forms, instructions and account codes are in Portable Document Format (PDF). The comment period expired December 3, 2019. The secret question is a way for the CDR to verify your identity in case you forget your password or your password is not working. BankersOnline.com - For bankers. system. The new data items include five memorandum items for sweep deposits on the three versions of the Call Report (FFIEC 031, FFIEC 041, and FFIEC 051). Any financial institution that files a data series. Create comprehensive financial reports (e.g., FFIEC Call Report; Assets, Liabilities, & Capital; Income & Expenses; etc.) Schedule RC-E, Deposit Liabilities, Memorandum item 1.ctechnical clarification to the deposit insurance limit. Fact Sheets, FFIEC 031-Consolidated Reports of Condition and Income Reporting Form (December 31, 2022), FFIEC 041-Consolidated Reports of Condition and Income Reporting Form (December 31, 2022), FFIEC 031-FFIEC 041 Call Report Instruction Book Update (Most Recent Update December 31, 2022), FFIEC 031-FFIEC 041 Consolidated Reports of Condition and Income Instruction Book (Most Recent Update December 31, 2022), FFIEC 051-Consolidated Reports of Condition and Income Reporting Form (December 31, 2022), FFIEC 051 Call Report Instruction Book Update (December 31, 2022), FFIEC 051 Consolidated Reports of Condition and Income Instruction Book (Most Recent Update December 31, 2022), FFIEC 051-FFIEC 041 Optional Worksheet for Calculating Call Report Applicable Income Taxes (December 31, 2022), Financial Institution Letter (FIL-54-2022): Consolidated Reports of Condition and Income for Fourth Quarter 2022, Supplemental Instructions: December 31, 2022, Current Quarter Call Report Forms, Instructions, and Related Materials, Previous Quarters Call Report Forms, Instructions, and Related Materials, Important Information for New Call Report Filers, Call Report Data and Uniform Bank Performance Reports. Paperwork Reduction Act of 1996), Quarterly Call Report Supplemental Instructions, FFIEC 051 Call Report Instruction Book Update - December 2022, FIL-54-2022 Consolidated Reports of Condition and Income for Fourth Quarter 2022, December 2020 COVID-19 Related Supplemental Instructions (Call Report), Optional Worksheet for Calculating Call Report Applicable Income Taxes - December 2022, FIL-75-2019 Webinar on Recent and Proposed Revisions to the Consolidated Reports of Condition and Income (Call Report) Scheduled for December 10, 2019, Presentation for the Webinar on 2019 and Proposed Call Report Revisions December 10, 2019, Audio Recording of the Webinar on 2019 and Proposed Call Report Revisions December 10, 2019, Report on the 2017 Interagency Review of the Consolidated Reports of Condition, Presentation for the Webinar on 2018 Call Report Revisions and Other Reporting Changes, Transcript of the Webinar on 2018 Call Report Revisions and Other Reporting Changes, Audio Recording of the Webinar on the 2018 Call Report Revisions and other Reporting Changes April 5, 2018, FIL-7-2023 Proposed Revisions to the Consolidated Reports of Condition and Income (Call Reports) and the FFIEC 002 Report, Redlined Draft FFIEC 051 Reporting Form for Proposed Call Report Revisions with a Proposed Effective Date as of June 30, 2023, Redlined Draft FFIEC 051 Instructions for Proposed Call Report Revisions with a Proposed Effective Date as of June 30, 2023, FIL-72-2021 Revision to the Consolidated Reports of Condition and Income (Call Reports) Related to the Standardized Approach for Counterparty Credit Risk (SA-CCR) November 9, 2021, FIL-53-2021 Proposed Revisions to the Consolidated Reports of Condition and Income (Call Reports) Related to Deferred Taxes and the Standardized Approach for Counterparty Credit Risk (SA-CCR) - July 26, 2021, Draft FFIEC 051 Reporting Form and Instructions for Proposed Call Report Revisions with Effective Date as of the December 31, 2021, Report Date, FIL-36-2021 Proposed Revisions to the Consolidated Reports of Condition and Income (Call Reports) Related to FDIC Assessments, Brokered Deposits and Sweep Deposits - May 25, 2021, FIL-11-2021 Proposed Revisions to the Consolidated Reports of Condition and Income (Call Reports) Related to Brokered Deposits and Sweep Deposits - February 23, 2021, Draft FFIEC 051 Reporting Form and Instructions for the Proposed Call Report Revisions Effective June 2021 September 2021, FIL-8-2021 Revisions to the Consolidated Reports of Condition and Income (Call Reports) Related to Asset Threshold Relief - February 19, 2021, FIL-111-2020 Revisions to the Consolidated Reports of Condition and Income (Call Report) - December 9, 2020, Draft FFIEC 051 Reporting Form and Supplemental Instructions for Call Report Revisions with Effective Dates as of the December 31, 2020, and March 31, 2021, Report Dates - February 18, 2021, FIL-110-2020 Revisions to the Consolidated Reports of Condition and Income (Call Report) and the FFIEC 101 Report - December 1, 2020, FIL-73-2020 Proposed Revisions to the Consolidated Reports of Condition and Income (Call Report) and the FFIEC 101 Report - July 30, 2020, Redlined Draft FFIEC 051 Reporting Form for the Proposed Call Report Revisions with Proposed Effective Dates Beginning with June 30, 2020 - November 25, 2020 (PDF), Redlined Draft FFIEC 051 Instructions for Proposed Revisions to the Call Reports with Effective Dates Beginning with the March 31, 2020, Report Date - November 25, 2020 (PDF), FIL-61-2019 Reporting Data on Loans to Small Businesses and Small Farms in the Consolidated Reports of Condition and Income (Call Report) - October 18, 2019 (PDF), FIL-10-2020 Revisions to the Consolidated Reports of Condition and Income (Call Report) and the FFIEC 101 Report - February 18, 2020, FIL-68-2019 Proposed Revisions to the Consolidated Reports of Condition and Income (Call Report) and the FFIEC 101 Report, Redlined Draft FFIEC 051 Reporting Form for the Proposed Call Report Revisions with Proposed Effective Dates Beginning with March 31, 2020 February 6, 2020, Redlined Draft FFIEC 051 Instructions for the Proposed Call Report Revisions with Proposed Effective Dates Beginning with March 31, 2020 March 9, 2020, FIL-24-2019 Proposed Revisions to the Consolidated Reports of Condition and Income (Call Report) for the Proposed Community Bank Leverage Ratio - May 6, 2019 (PDF), Draft proposed revisions to the FFIEC 051 report form and instructions, including new Schedule RC-R, CBLR (PDF), Final Rule for Proposed Revisions to the FFIEC 051 Call Report. These are status notifications and can be subscribed to. The comment period expired September 20, 2021. Any party at the institution that requests a user account through the CDR and is approved by their DSA. Instructions for Preparation, 051 - issued June 2022 Support our advertisers and sponsors by clicking through to learn more about their products and services. The CDR will serve as the official repository for Call Report information submitted by respondents and will be the sole source of data for Agency systems that rely upon such data. Learn about the FDICs mission, leadership, Advertisers and sponsors are not responsible for site content. (7) Loans to Small Business Investment Companies (report in Schedule RC-C, Part I, item 9.a, "Loans to nondepository financial institutions"). - What call report code do trailer parks belong in? VDOMDHTMLe>Document Moved. h242W0Pw/+Q02L)634 profiles, working papers, and state banking performance The FDIC provides a wealth of resources for consumers, Analyzing Your Bank's Financial Statement Seminar - Virtual. Institution Letters, Policy (1) Loans secured by vacant land, except land known to be used or usable for agricultural purposes, such as crop and livestock production (which should be reported in Schedule RC-C, part I, item 1.b, below, as loans secured by farmland). 4th Quarter 2022. protection; makes large and complex financial institutions resolvable; and changes for banks, and get the details on upcoming for official purposes. Start now! the official website and that any information you provide is The European Banking Authority (EBA) published the final draft of the regulatory technical standards that set out conditions for assessment of homogeneity of the underlying exposures in simple, transparent, and standardized (STS) securitizations. Advertisers and sponsors are not responsible for site content. Glossary entry for Trading Accountclarifications to closer align with June 2021 edits made to the Glossary entry for Short Position.. A user of the CDR that is not a member of an FFIEC Call Agency. The FFIEC 031Consolidated Reports of Condition and Income for a Bank with Domestic and Foreign Offices, is used to collect financial information for banks with foreign operations. As a result, the report acquired the name Call Report. Specifically, he/she will be responsible for creating, viewing, updating and deleting users, including restricting access and entitlements. documentation of laws and regulations, information on stability and public confidence in the nations financial From bankers. Is this correct. The comment period expired December 23, 2020. An institution with more than one foreign office, other than a shell branch or an International Banking Facility, is permitted to electronically file its data to the Central Data Repository no later than November 04, 2021. Background: The Federal Reserve Act of 1913 required all state member banks to file this report with the Comptroller of the Currency. data. The comment period expired October 14, 2016. Last Modified: 02/24/2023 3:44 PM, - current version (last update December 2022) (PDF). The Call Report is one of several well-structured and well-defined reports collected from the financial institutions that the FFIEC administers. bankers, analysts, and other stakeholders. A call report is a quarterly report known as the Consolidated Report of Condition and Income that all commercial banks and similar financial institutions in the United States are required to file at the end of each calendar quarter. supervises financial institutions for safety, soundness, and consumer 3 321 + 780 = 1,101. The comment period expires September 21, 2020. Also called FDIC Call Reports or FFIEC Call Reports, these reports provide essential information to regulators regarding the institution's overall financial health. Software company that provides software that allows financial institutions to submit regulatory reports such as Call Reports. The comment period expired August 28, 2017. To keep learning and developing your knowledge of financial analysis, we highly recommend the additional resources below: Learn accounting fundamentals and how to read financial statements with CFIs free online accounting classes. Call Report Code for Loans Secured by Duplexes. These courses will give the confidence you need to perform world-class financial analyst work. Call Report forms, instructions, and related materials for 2022 are listed below. Learn about our FREE and Premium Newsletters and Briefings. Redlined Draft FFIEC 051 Reporting Form for Proposed Call Report Revisions with a Proposed Effective Date as of June 30, 2023 February 21, 2023 (PDF) Call Report: A report that must be filed by all regulated financial institutions in the U.S. on a quarterly basis and contains financial information about the banks. Instructions for Preparation, 051 - issued March 2017, Maintained by the FFIEC. The collective call reports from all the various banks provide a picture of the financial stability and risk exposure of each bank and of the banking industry as a whole. Instructions for Preparation, 051 - issued June 2018 Call report data is also made available to, and used by, various economic researchers, bank rating agencies, the U.S. Congress, and state banking regulatory authorities. Reports of Condition and Income (Call Report) for Third Quarter 2004 What is the definition of a manufactured home? A particular activity that may be performed. Notice of Proposed Rulemaking for Proposed Revisions to the FFIEC 051 Call Report - published November 19, 2018. Please refer the UBPR User's Guide and UBPR Peer Group changes memo dated April 13, 2018 for additional information. system. - published May 24, 2021. The site is secure. Institution Letters, Policy The Federal Deposit Insurance Corporation, the Office of the Comptroller of the Currency and the Board of Governors of the Federal Reserve System. Federal government websites often end in .gov or .mil. Question: Our bank is currently scrubbing our loans in Call Report Code 1A2 - Other construction loans and all land development and other land loans. nation's financial system. Access or use of this website constitutes consent to these terms. An informational notification is optional; the CDR users subscribed to these by either being directly associated with this notification or by being part of the user group which in turn is associated with this notification. bankers, analysts, and other stakeholders. BankersOnline.com - For bankers. - published February 21, 2023. - Are loans secured by timber tracts considered farmland?