Call Report Schedule RC-E - Deposit Liabilities¶
Deposit Detail for FDIC-Insured Banks
Form: FFIEC 031/041/051 | Frequency: Quarterly
Overview¶
Schedule RC-E provides detailed breakdowns of a bank's deposit liabilities by account type, ownership category, and interest-bearing status. This information is critical for: - Deposit insurance assessment calculations - Liquidity coverage ratio (LCR) analysis - Interest rate sensitivity analysis - Core deposits vs. volatile funding analysis
Machine-readable line items¶
The full, triple-attested per-line-item code set for this schedule ships as
csv/CALL_RC_E_DEPOSITS.csv (55 rows; provenance in
_rebuild/schedules/PROVENANCE_CALL_RC_E.csv). Each row carries line_number,
item_description, column (A/B/C), column_description, mdrm_code, forms
(031/041/051 applicability), category, start_date, and notes. The tables below are
a human-readable digest of that CSV, reconciled to the FFIEC December 2025 form grids.
CSV schema¶
| Column | Meaning |
|---|---|
| line_number | Form item number (e.g. 1, 7, M.1.b) |
| item_description | Official caption from the FFIEC form grid |
| column | Grid column: A total transaction, B memo total demand, C total nontransaction, - single-column memorandum |
| column_description | Plain-language column label |
| mdrm_code | Federal Reserve MDRM code (RCON, domestic offices) |
| forms | Which forms report the item (031/041/051) |
| category | Deposit Categories or Memoranda |
| start_date | MDRM start date for the code |
| notes | Grid-level column/derivation note |
MDRM Prefix Guide for Deposits¶
| Prefix | Scope | Typical Use |
|---|---|---|
| RCON | Domestic offices | All RC-E deposit-category and memoranda items |
| RCFN | Foreign offices | Foreign-branch deposit detail (reported elsewhere) |
| RCFD | Total (consolidated) | Combined total where published |
On the current FFIEC 031/041/051 forms, every Schedule RC-E line item is reported on the RCON (domestic-office) basis. The codes below are identical across all three forms; the
formscolumn in the CSV records applicability (four sweep-deposit memoranda are 031-only).
Part I: Deposit categories (columns A / B / C)¶
Schedule RC-E reports each ownership category in column A (total transaction accounts, including total demand deposits) and column C (total nontransaction accounts, including MMDAs). Item 7 (the total line) adds column B, a memorandum for total demand deposits included in column A.
| Item | Description | Col A (transaction) | Col C (nontransaction) | Forms |
|---|---|---|---|---|
| 1 | Deposits of individuals, partnerships, and corporations | RCONB549 | RCONB550 | 031/041/051 |
| 2 | Deposits of U.S. Government | RCON2202 | RCON2520 | 031/041/051 |
| 3 | Deposits of states and political subdivisions in the U.S. | RCON2203 | RCON2530 | 031/041/051 |
| 4 | Deposits of commercial banks and other depository institutions in the U.S. | RCONB551 | RCONB552 | 031/041/051 |
| 5 | Deposits of banks in foreign countries | RCON2213 | RCON2236 | 031/041/051 |
| 6 | Deposits of foreign governments and official institutions | RCON2216 | RCON2377 | 031/041/051 |
| 7 | Total (sum of items 1 through 6) | RCON2215 | RCON2385 | 031/041/051 |
Item 7 column B (memo: total demand deposits included in column A) = RCON2210.
Deposit Categories Summary¶
By Interest Status¶
| Category | MDRM | Description |
|---|---|---|
| Noninterest-bearing (domestic) | RCON6631 | DDA, zero-rate accounts |
| Interest-bearing (domestic) | RCON6636 | NOW, MMDA, time deposits |
| Noninterest-bearing (foreign) | RCFNB537 | Foreign office NI |
| Interest-bearing (foreign) | RCFNB538 | Foreign office IB |
By Insurance Status¶
| Category | Description | MDRM |
|---|---|---|
| Insured deposits | Under $250K FDIC limit | RCONF049 |
| Uninsured deposits | Over FDIC limit | RCONF051 |
| Preferred deposits | Collateralized public | Various |
Key Totals and Reconciliations¶
Total Deposits¶
RC Item 13 (RCFD2200) = RC Item 13.a (RCON2200) + RC Item 13.b (RCFNB536)
= Domestic deposits + Foreign deposits
Domestic Deposits¶
RCON2200 = RCON6631 (Noninterest) + RCON6636 (Interest-bearing)
Deposit Stability Analysis¶
Core vs. Non-Core Deposits¶
| Category | Typical Treatment | LCR Runoff |
|---|---|---|
| Retail transaction | Core, stable | 3-10% |
| Retail savings | Core, stable | 3-10% |
| Retail time <$250K | Core | 3-10% |
| Jumbo CDs >$250K | Less stable | 10-40% |
| Brokered deposits | Volatile | 10-40% |
| Public funds | Volatile | 25-40% |
Memoranda Items¶
The full memoranda set (M.1 through M.7, including the sweep-deposit and IPC-component
breakouts) is in csv/CALL_RC_E_DEPOSITS.csv with
category = Memoranda. Selected high-use items:
| Item | Description | MDRM | Purpose |
|---|---|---|---|
| M.1.a | Total IRAs and Keogh Plan accounts | RCON6835 | Retirement deposit detail |
| M.1.b | Total brokered deposits | RCON2365 | Volatile funding |
| M.1.c | Brokered deposits of $250,000 or less (fully insured) | RCONHK05 | Insured brokered |
| M.1.e | Preferred deposits (uninsured public funds) | RCON5590 | Collateralized public |
| M.1.g | Total reciprocal deposits | RCONJH83 | Network deposits |
| M.2.b | Total time deposits of less than $100,000 | RCON6648 | Small CDs |
| M.2.c | Total time deposits of $100,000 through $250,000 | RCONJ473 | Mid CDs |
| M.2.d | Total time deposits of more than $250,000 | RCONJ474 | Jumbo CDs |
| M.5 | Offers consumer deposit account products? (Yes/No) | RCONP752 | Reporting-scope flag |
Note: the four
M.1.h.…(a)retail sweep-deposit sub-items are reported on FFIEC 031 only; all other RC-E codes are common to 031/041/051. Estimated insured/uninsured deposit amounts are reported on Schedule RC-O, not RC-E.
Cross-Schedule Relationships¶
| RC-E Ties To | Relationship |
|---|---|
| RC Item 13 | Total deposits on balance sheet |
| RC-K | Average deposits |
| RC-O | Fiduciary deposits |
| FR 2052a | LCR deposit runoff calculations |
LCR/NSFR Implications¶
LCR Deposit Runoff Rates¶
| Deposit Type | Runoff Rate | Category |
|---|---|---|
| Stable retail | 3% | Insured, relationship |
| Less stable retail | 10% | Higher rate, other |
| Small business | 5-10% | Covered, not covered |
| Operational wholesale | 25% | Clearing, custody |
| Non-operational wholesale | 40% | Other wholesale |
| Unsecured wholesale funding | 100% | Short-term |
NSFR Treatment¶
| Deposit Type | ASF Factor | Rationale |
|---|---|---|
| Stable retail <1yr | 95% | Highly stable |
| Less stable retail <1yr | 90% | Mostly stable |
| Wholesale operational <1yr | 50% | Moderate stability |
| Other wholesale <1yr | 0-50% | Depends on type |
Mapping to FR Y-9C¶
The FR Y-9C consolidates bank deposits at the holding company level. Note that on Schedule HC, total deposits (line 13) is a caption with no single atomic MDRM code; it is the sum of its domestic and foreign components, each split by interest status: - Schedule HC Item 13 (total deposits) = Item 13.a (domestic) + Item 13.b (foreign) - Schedule HC Item 13.a (deposits in domestic offices) = BHDM6631 (noninterest-bearing) + BHDM6636 (interest-bearing) - Schedule HC Item 13.b (deposits in foreign offices) = BHFN6631 (noninterest-bearing) + BHFN6636 (interest-bearing)
Sources and attestation¶
Line items reconciled to the FFIEC Call Report forms and instructions (December 2025),
cross-checked against the CDR XBRL taxonomy (v294 presentation linkbase, per-form concept
inventory) and the Federal Reserve MDRM code dictionary, with empirical presence verified
in FFIEC bulk Call Report data (2001-2026). Per-code provenance is in
_rebuild/schedules/PROVENANCE_CALL_RC_E.csv; the attestation ledger is in
_rebuild/empirical/attestations/CALL_ATTESTATION_RCE_RCN_RCR.csv.
Last updated: 2026-06-11