Call Report Schedule RI - Income Statement
Consolidated Report of Income for FDIC-Insured Banks
Form: FFIEC 031/041/051 | Frequency: Quarterly
Overview
Schedule RI is the income statement for Call Reports filed by FDIC-insured banks. It parallels Schedule HI from the FR Y-9C but at the individual bank level. Income items use the RIAD prefix (Report of Income All Domestic).
MDRM Prefix Guide for Income
| Prefix |
Scope |
Description |
| RIAD |
Income |
Standard income statement items |
| RIAE |
Income |
Equity method income |
| RIAJ |
Income |
Annualized items |
Authoritative line-item file: csv/CALL_RI_INCOME.csv — every Schedule RI line item from the official FFIEC Call Report forms (December 2025), one row per item, triple-attested against the CDR XBRL taxonomy and bulk Call Report data (2001-2026). Per-code provenance: _rebuild/schedules/PROVENANCE_CALL_RI.csv.
CSV schema (CALL_RI_INCOME.csv):
line_number, item_description, mdrm_031 (RIAD, Form 031), mdrm_041 (RIAD, Form 041), mdrm_051 (RIAD, Form 051), forms, start_date (MDRM first reporting date), notes.
RI is a single-prefix (RIAD) schedule, but the same line item carries a different RIAD code on each form, so the CSV gives the per-form code in dedicated columns. The official per-form line numbering lives in the CSV; rows prefixed 051- are reported only on the small-bank Form 051. The curated tables below use a condensed pedagogical numbering for readability — when the two disagree, the CSV is authoritative.
Interest Income (Items 1.a - 1.h)
| Item |
Description |
MDRM |
Y-9C Equiv |
Notes |
| 1.a |
Loans secured by real estate |
RIAD4011 |
Various |
By property type |
| 1.a.(1) |
1-4 family residential |
RIAD4012 |
- |
|
| 1.a.(2) |
Other real estate |
RIAD4013 |
- |
|
| 1.b |
All other loans |
RIAD4010 |
BHCK4010 |
C&I, consumer, other |
| 1.c |
Lease financing receivables |
RIAD4065 |
BHCK4065 |
|
| 1.d |
Balances due from depository |
RIAD4115 |
BHCK4115 |
|
| 1.e |
Securities - taxable |
RIADB488 |
BHCKB488 |
|
| 1.f |
Securities - tax-exempt |
RIAD4507 |
BHCK4507 |
Municipal interest |
| 1.g |
Trading assets |
RIAD4069 |
BHCK4069 |
Interest income from trading assets |
| 1.h |
Fed funds sold |
RIAD4020 |
BHCK4020 |
+ resale agreements |
| 1.i |
Other interest income |
RIAD4518 |
BHCK4518 |
|
| 1 |
Total interest income |
RIAD4107 |
BHCK4107 |
|
Interest Expense (Items 2.a - 2.d)
| Item |
Description |
MDRM |
Y-9C Equiv |
Notes |
| 2.a |
Deposits (total interest) |
RIAD4170 |
- |
All deposit interest |
| 2.a.(1) |
Transaction accounts |
RIAD4508 |
- |
NOW/ATS/telephone & preauth transfer accounts |
| 2.a.(2) |
MMDA |
RIAD4509 |
- |
Money market deposit accounts |
| 2.a.(3) |
Time deposits |
RIADA517 + RIADA518 |
- |
$100k or more + less than $100k |
| 2.b |
Fed funds purchased + repos |
RIAD4180 |
BHCK4180 |
|
| 2.c |
Trading liabilities & other borrowed money |
RIAD4185 |
BHCK4185 |
|
| 2.e |
Subordinated debt |
RIAD4200 |
BHCK4397 |
Notes/debentures subordinated to deposits |
| 2 |
Total interest expense |
RIAD4073 |
BHCK4073 |
|
Net Interest Income
| Item |
Description |
MDRM |
Y-9C Equiv |
Formula |
| 3 |
Net interest income |
RIAD4074 |
BHCK4074 |
Item 1 - Item 2 |
| 4 |
Provision for credit losses |
RIAD4230 |
BHCT4230 |
CECL provision |
| 5 |
NII after provision |
RIAD4079 |
- |
Item 3 - Item 4 |
Noninterest Income (Items 5.a - 5.p)
| Item |
Description |
MDRM |
Y-9C Equiv |
Notes |
| 5.a |
Service charges on deposits |
RIAD4080 |
BHCK4483 |
|
| 5.b |
Trading revenue |
RIADA220 |
BHCKA220 |
|
| 5.c |
Investment banking fees |
RIADC886 |
BHCKC886 |
Advisory, underwriting |
| 5.d |
Fiduciary income |
RIAD4070 |
BHCK4070 |
Trust activities |
| 5.e |
Servicing fees |
RIADB492 |
BHCKB492 |
Loan servicing |
| 5.f |
Securitization income |
RIADB493 |
BHCKB493 |
|
| 5.g |
Insurance income |
RIADC386 |
BHCKC386 |
|
| 5.h |
Securities gains (losses) |
RIAD3521 |
BHCK3521 |
Net securities G/L |
| 5.i |
Net gains (losses) on sales of loans |
RIAD5416 |
- |
Mortgage banking / loan sales |
| 5.j |
Venture capital revenue |
RIADB491 |
BHCKB491 |
|
| 5.k |
Bank-owned life insurance |
RIAD4042 |
BHCK4042 |
BOLI income |
| 5.l |
Other noninterest income |
RIADB497 |
BHCKB497 |
|
| 5 |
Total noninterest income |
RIAD4079 |
BHCK4079 |
Sum of 5.a-5.l |
Noninterest Expense (Items 7.a - 7.g)
| Item |
Description |
MDRM |
Y-9C Equiv |
Notes |
| 7.a |
Salaries and benefits |
RIAD4135 |
BHCK4135 |
Personnel expense |
| 7.b |
Premises and fixed assets |
RIAD4217 |
BHCK4217 |
Occupancy |
| 7.c |
Amortization of intangibles |
RIADC232 |
BHCKC232 |
|
| 7.d |
Goodwill impairment |
RIADC216 |
BHCKC216 |
Goodwill impairment losses |
| 7.e |
Other NIE |
RIAD4092 |
BHCK4092 |
Catch-all |
| 7 |
Total noninterest expense |
RIAD4093 |
BHCK4093 |
Sum of 7.a-7.g |
Net Income Calculation
| Item |
Description |
MDRM |
Y-9C Equiv |
Formula |
| 8.c |
Income before income taxes & discontinued ops |
RIAD4301 |
BHCK4301 |
Items 3-4+5-7 |
| 9 |
Applicable income taxes |
RIAD4302 |
BHCK4302 |
|
| 10 |
Income before discontinued operations |
RIAD4300 |
BHCK4300 |
Item 8 - Item 9 |
| 11 |
Discontinued operations, net of taxes |
RIAD4320 |
BHCK4320 |
(formerly extraordinary items) |
| 12 |
Net income (loss) |
RIAD4340 |
BHCK4340 |
Bottom line |
Calculated from RI Data
| Ratio |
Formula |
Benchmark |
| NIM |
RIAD4074 / Avg Earning Assets |
2.5-4.0% |
| ROA |
RIAD4340 / Avg Total Assets |
0.8-1.2% |
| ROE |
RIAD4340 / Avg Equity |
8-12% |
| Efficiency Ratio |
RIAD4093 / (RIAD4074 + RIAD4079) |
< 60% |
| Provision Rate |
RIAD4230 / Avg Loans |
Variable |
Trading Revenue Analysis
| Item |
MDRM |
Description |
| Interest rate exposures |
RIAD8757 |
IR trading revenue |
| Foreign exchange exposures |
RIAD8758 |
FX trading revenue |
| Equity security/index exposures |
RIAD8759 |
Equity trading revenue |
| Commodity and other exposures |
RIAD8760 |
Commodity/other trading revenue |
Memoranda Items
| Item |
Description |
MDRM |
Purpose |
| M.1 |
Interest income from loans |
Various |
By loan type detail |
| M.2 |
Interest expense on deposits |
Various |
By deposit type |
| M.3 |
Int income from MBS |
RIADB485 |
Securities breakdown |
| M.6 |
Net gains (losses) on sales of loans |
RIAD5416 |
Mortgage banking |
| M.7 |
Net servicing fees |
RIADB492 |
MSR / loan servicing income |
Cross-Schedule Relationships
| RI Ties To |
Relationship |
| RC |
Balance sheet averages for ratio calculations |
| RI-B |
Charge-offs feed provision |
| RI-E |
Securities gains/losses detail |
| RC-K |
Average balances |
Mapping to FR Y-9C Schedule HI
| Call Report |
FR Y-9C |
Notes |
| RIAD4107 |
BHCK4107 |
Total interest income |
| RIAD4073 |
BHCK4073 |
Total interest expense |
| RIAD4074 |
BHCK4074 |
Net interest income |
| RIAD4079 |
BHCK4079 |
Total noninterest income |
| RIAD4093 |
BHCK4093 |
Total noninterest expense |
| RIAD4340 |
BHCT4340 |
Net income |
Generally: Replace RIAD with BHCT or BHCK for Y-9C equivalents.
See also: HI_INCOME_STATEMENT_GUIDE.md for FR Y-9C equivalent
Last updated: 2026-01-29