also 17 CFR 210.4-08(d)). Show also the dollar amount of any common stock subscribed for but unissued, and show the deduction of subscriptions receivable. Show in a note or statement the changes in each class of common stock for each period for which an income statement is required to be presented. 24. Other stockholders' equity. (a) Separate captions shall be shown on the face of the balance sheet for (i) additional paid-in capital, (ii) other additional capital, and (iii) retained earnings, both (A) restricted and (B) unrestricted. (See 17 CFR 210.4-08(e).) Additional paid-in capital and other additional capital may be combined with the stock caption to which it applies, if appropriate. State whether or not the institution is in compliance with the Federal regulatory capital requirements (and state requirements where applicable). Also include the dollar amount of those regulatory capital requirements and the amount by which the institution exceeds or fails to meet those requirements. (b) For a period of at least 10 years subsequent to the effective date of a quasi-reorganization, any description of retained earnings shall indicate the point in time from which the new retained earnings dates, and for a period of at least three years shall indicate, on the face of the balance sheet, the total amount of the deficit eliminated. (c) Changes in stockholders' equity shall be disclosed in accordance with the requirements of 12 CFR 210.3-04. 25. Total liabilities and stockholders' equity. II. INCOME STATEMENT Income statements shall comply with the following provisions: one issue, these amounts may be aggregated on the face of the balance sheet and details concerning each issue may be presented in the note required by paragraph (c) below.) Show also the dollar amount of any shares subscribed for but unissued, and show the deduction of subscriptions receivable therefrom. If the carrying value is different from the redemption amount, describes the accounting treatment for such difference in the note required by paragraph (c) below. Also state in this note or on the face of the balance sheet, for each issue, the number of shares authorized and the number of shares issued or outstanding, as appropriate. (See 17 CFR 210.4-07.) (c) State in a separate note captioned "Redeemable Preferred Stock” (i) a general description of each issue, including its redemption features (e.g., sinking fund, at option of holders, out of future earnings) and the rights, if any, of holders in the event of default, including the effect, if any, on junior securities in the event a required dividend, sinking fund, or other redemption payment(s) is not made, (ii) the combined aggregate amount of redemption requirements for all issues each year for the five years following the date of the latest balance sheet, and (iii) the changes in each issue for each period for which an income statement is required to be presented. (See also 17 CFR 210.4-08(d).) (d) Securities reported under this caption are not to be included under a general heading "stockholders' equity" or combined in a total with items described in captions 22, 23, or 24 which follow. 22. Preferred stock which is not redeemable or is redeemed solely at the option of the issuer. State on the face of the balance sheet, or, if more than one issue is outstanding, state in a note, the title of each issue and the dollar amount thereof. Show also the dollar amount of any shares subscribed for but unissued, and show the deduction of subscriptions receivable. State on the face of the balance sheet or in a note, for each issue, the number of shares authorized and the number of shares issued or outstanding, as appropriate. (See 17 CFR 210.4-07.) Show in a note or separate statement the changes in each class of preferred shares reported under this caption for each period for which an income statement is required to be presented. (See also 17 CFR 210.4-08(d).) 23. Common stock. For each class of common shares state, on the face of the balance sheet, the number of shares issued or outstanding, as appropriate (see 17 CFR 210.4-07), and the dollar amount thereof. If convertible, this fact should be indicated on the face of the balance sheet. For each class of common stock state, on the face of the balance sheet or in a note, the title of the issue, the number of shares authorized, and, if convertible, the basis for conversion (see 1. Interest and fees on loans. (a) Include interest, service charges, and fees which are related to or are an adjustment of the loan interest yield. (b) Current amortization of premiums on mortgages or other loans shall be deducted from interest on loans, and current accre tion of discount on such items shall be added to interest on loans. (c) Discounts and other deferred amounts which are related to or are an adjustment of the loan interest yield shall be amortized into income using the interest (level yield) method. 2. Interest and dividends on investment securities. Include accretion of discount on securities and deduct amortization of premiums on securities. 3. Trading account interest. Include interest from securities carried in a dealer trading account or accounts that are held principally for resale to customers. 4. Other interest income. Include interest on short-term investments (Federal funds sold and securities purchased under agreements to resell) and interest on bank deposits. 5. Total interest income. 6. Interest on deposits. Include interest on all deposits. On the income statement or in a note, state separately, in the same categories as those specified for deposits at balance sheet caption 13(a), the interest on those deposits. Early withdrawal penalties should be netted against interest on deposits and, if material, disclosed on the income statement. 7. Interest on short-term borrowings. Include interest on borrowed funds, including Federal funds purchased, securities sold under agreements to repurchase, commercial paper, and other short-term borrowings. 8. Interest on long-term borrowings. Include interest on bonds, capital notes, debentures, mortgages on institution premises, capitalized leases, and similar debt. 9. Total interest expense. 10. Net interest income. 11. Provision for loan losses. 12. Net interest income after provision for loan losses. 13. Other income. Disclose separately any of the following amounts, or any other item of other income, which exceeds 1 percent of the aggregate of total interest income and other income. The remaining amount may be shown as one amount, except for investment securities gains or losses which shall be shown separately regardless of size. (a) Commissions and fees from fiduciary activities. (b) Fees for other services to customers. (c) Commissions, fees, and markups on securities underwriting and other securities activities. (d) Profit or loss on transactions in investment securities. (e) Equity in earnings of unconsolidated subsidiaries and 50-percent- or less-owned persons. (f) Gains or losses on disposition of investments in securities of subsidiaries and 50percent- or less-owned persons. (g) Profit or loss from real estate operations. (h) Other fees related to loan originations or commitments not included in income statement caption 1. The remaining other income may be shown in one amount. (i) Investment securities gains or losses. The method followed in determining the cost of investments sold (e.g., "average cost," "first-in, first-out,” or “identified certificate") and related income taxes shall be disclosed. 14. Other expenses. Disclose separately any of the following amounts, or any other item of other expense, which exceeds 1 percent of the aggregate of total interest income and other income. The remaining amounts may be shown as one amount. (a) Salaries and employee benefits. (b) Net occupancy expense of premises. (c) Net cost of operations of other real estate (including provisions for real estate losses, rental income, and gains and losses on sales of real estate). (d) Minority interest in income of consolidated subsidiaries. (e) Goodwill amortization. 15. Other income and expenses. State separately material events or transactions that are unusual in nature or occur infrequently, but not both, and therefore do not meet both criteria for classification as an extraordinary item. Examples of items which would be reported separately are gain or loss from the sale of premises and equipment, provision for loss on real estate owned, or provision for gain or loss on the sale of loans. 16. Income or losses before income tax expense. 17. Income tax expense. The information required by 17 CFR 210.4-08(h) should be disclosed. 18. Income or loss before extraordinary items effects of changes in accounting principles. 19. Extraordinary items, less applicable tax. 20. Cumulative effects of changes in accounting principles. 21. Net income or loss. 22. Earnings-per-share data. 23. Conversion footnote. If the association is an applicant for conversion from a mutual to a capital stock company or has converted within the last three years, describe in a note the general terms of the conversion and restrictions on the operations of the institution imposed by the conversion. Also, state the amount of net proceeds received from the conversion and costs associated with the conversion. 24. Mergers and acquisitions. For the period in which a business combination occurs and is accounted for by the purchase method of accounting, in addition to those disclosures required by Accounting Principles Board Opinion No. 16, the institution shall make those disclosures as noted below for all combinations involving significant acquisitions. (A significant acquisition is defined for this purpose to be one in which the assets of the acquired institution, or group of institutions, exceed 10 percent of the assets of the consolidated institution at the end of the most recent period being reported upon.) (a) Amounts and descriptions of discounts and premiums related to recording the aggregate interest-bearing assets and liabilities at their fair market value. The disclosure should also include the methods of amorti zation or accretion and the estimated remaining lives. (b) The net effect on net income before taxes of the amortization and accretion of discounts, premiums, and intangible assets related to the purchase accounting transaction(s). For subsequent periods, the institution shall disclose the remaining total unamortized or unaccreted amounts of discounts, premiums, and intangible assets as of the date of the most recent balance sheet presented. In addition, the institution shall disclose the net effect on net income before taxes of the amortization and accretion of discounts, premiums, and intangible assets related to prior business combinations accounted for by the purchase method of accounting. Such disclosures need not be made if the total amounts of discounts, premiums, or intangible assets do not exceed 30 percent of stockholders' equity as of the date of the most recent balance sheet presented. III. STATEMENT OF CHANGES IN FINANCIAL POSITION The amounts shown in this statement should be those items which materially enhance the reader's understanding of the in stitution's business. For example credited to savings accounts stated separately; purchase and/or loans should be shown separately originations and loan collections tion of loan fees should be shown from loan fees collected; signifi tions to real estate owned should separately from sales of real estat Additional guidance may be fou AICPA's Savings and Loan A Audit and Accounting Guide, IV. SCHEDULES REQUIRED To Bah The following schedules, which examined by an independent shall be filed unless the required tion is not applicable or is preser related financial statements: (1) Schedule I-Indebtedness of lated parties-Not Current. For e for which an income statement in the following schedule should be support of the amounts required ported by balance sheet Items (0) unless such aggregate amount exceed 5 percent of stockholder either the beginning or the en period: Balance at end INDEBTEDNESS OF AND TO RELATED PARTIES NOT CURRENT 1The persons named shall be grouped as in the related schedule required for investments in related parties. The information called for shall be shown separately for any persons whose investments were shown separately in such related schedule. 2 For each person named in column A, explain in a note the nature and purpose of any increase during the period that is in excess of 10 percent of the related balance at either the beginning or end of the period. If deduction was other than a receipt or disbursement of cash, explain. (2) Schedule II-Guarantees of securities of other issuers. The following schedule should be filed as of the date of the most recently audited balance sheet with respect to any guarantees of securities of other issuers by the person for which the statements are being filed: GUARANTEES OF SECURITIES OF OTHER ISSUERS 1 Col. G. Nature of any 3 There need be made only a brief statement of the nature of the guarantee, such as "Guarantee of principal and interest," or "Guarantee of dividends."If the guarantee is of interest or dividends, state the annual aggregate amount of interest or dividends so guaranteed. Col. B. Title of issue of each class of securities guaranteed Col. C. Total amount Col. D. Amount owned Col. E. Amount in Col. F. Nature of default by issue of 1 Indicate in a note to the most recent schedule being filed for a particular person or group any significant changes since the date of the related balance sheet. If this schedule is filed in 2 Indicate any amounts included in column C which are included also in column D or E. Col. A. Name of issuer of securities guaranteed by person for which statement is filed (3) Schedule III-Condensed financial information. The following schedule shall be filed as of the dates and for the periods specified in the schedule. Condensed Financial Information [Parent only] [Institution may determine disclosure based on information provided in footnotes below] (a) Provide condensed financial information as to financial position, changes in financial position, and results of operations of the institution as of the same dates and for the same periods for which audited consolidated financial statements are required. The financial information required need not be presented in greater detail than is required for condensed statement by 17 CFR 210.10-01(a) (2), (3), (4). Detailed footnote disclosure which would normally be included with complete financial statements may be omitted with the exception of disclosure regarding material contingencies, long-term obligations, and guarantees. Description of significant provisions of the institution's long-term obligations, mandatory dividend, or redemption requirements of redeemable stocks, and guarantees of the institution shall be provided along with a 5-year schedule of maturities of debt. If the material contingencies, long-term obligations, redeemable stock requirements, and guarantees of the institution have been separately disclosed in the consolidated statements, they need not be repeated in this schedule. (b) Disclose separately the amount of cash dividends paid to the institution for each of the last three fiscal years by consolidated subsidiaries, unconsolidated subsidiaries, and 50-percent- or less-owned persons accounted for by the equity method, respectively. [48 FR 31625, July 11, 1983; 52 FR 8550, Mar. 18, 1987] Sec. 563d.210 Form and content of financial statements. Subpart B-Interpretations 563d.801 Application of this subpart. 563d.802 Preparation and filing of reports under the Securities Exchange Act of 1934. AUTHORITY: Secs. 3(b), 12, 13, 14, and 23 of the Securities Exchange Act of 1934, 48 Stat. 882, 892, 894, 895, and 901, as amended (15 U.S.C. 78c(b), 787, m, n, and w, 78d-1); and Reorg. Plan No. 3 of 1947, 12 FR 4981, 3 CFR, 1943-48 Comp. p. 1071. Subpart A-Regulations § 563d.1 Requirements under certain sections of the Securities Exchange Act of 1934. In respect to any securities issued by insured institutions, the powers, functions, and duties vested in the Securities and Exchange Commission (the "Commission") to administer and enforce sections 12, 13, 14(a), 14(c), 14(d), 14(f), and 16 of the Securities Exchange Act of 1934 are vested in the Board effective October 28, 1974. The rules, regulations and forms, including any adopted or amended by the Commission subsequent to October 28, 1974, prescribed by the Commission pursuant to those sections or applicable in connection with obligations imposed by those sections, shall apply to securities issued by insured institutions, except as otherwise provided in this part. The term "Commission” as used in those rules and regulations shall with respect to securities issued by insured institutions be deemed to refer to the Board unless the context otherwise requires. On and after October 28, 1974, all filings with respect to securities issued by insured institutions required by those rules and regulations to be made with the Commission shall be made with the Board by submitting such filings to the Division of Securities and Corporate Analysis, Office of General Counsel, Federal Home Loan Bank Board, 1700 G Street, NW., Washington, D.C. 20552, except as noted in § 563d.2 of this part. No filing fees specified by the Commission's rules shall be paid to the Board. A filing with respect to se |