For banks located in U.S.-affiliated areas, level from quarterly Reports of Condition for U.S.-chartered commercial banks (forms FFIEC 031 and FFIEC 041). Series is calculated as the sum of: schedule RC-A - Cash and Balances Due from Depository Institutions, Total (series RCON0010); for FFIEC 041 reporters, schedule RC-B - Securities, Total securities held to maturity at amortized cost (series RCON1754) and Total securities available for sale at amortized cost (series RCON1772), and for FFIEC 031 reporters, schedule RC-H - Selected Balance Sheet Items for Domestic Offices, Total amortized cost of held-to-maturity securities (RCON1754) and a fraction of total fair value of available-for-sale securities (RCON1773), where the fraction is calculated from schedule RC-B - Securities, as the ratio of Amortized Cost to Fair Value of Total Securities (RCFD1772 divided by RCFD1773); schedule RC - Balance Sheet, Federal funds sold (series RCONB987) and Securities purchased under agreements to resell (series RCONB989, which is found on schedule RC-H - Selected Balance Sheet Items for Domestic Offices for FFIEC 031 reporters); schedule RC-D - Trading Assets and Liabilities, Total trading assets (series RCON3545); schedule RC-C - Loans and Lease Financing Receivables, Total gross loans and leases (sum of series RCON2122 and RCON2123) less a market to book value adjustment on loans measured at fair value calculated as the difference between Memoranda, Loans measured at fair value (sum of series RCONF578 - RCONF589) and the Unpaid principal balance of loans measured at fair value (sum of series RCONF590 - RCONF601); schedule RC - Balance Sheet, Premises and fixed assets (including capitalized leases) (series RCON2145 for FFIEC 041 reporters and a percentage of RCFD2145 for FFIEC 031 reporters); for FFIEC 041 reporters, schedule RC-M - Memoranda, Total other real estate owned (series RCON2150), and for FFIEC 031 reporters, schedule RC-M - Memoranda, Total other real estate owned (series RCFD2150) less Other real estate owned in foreign offices (RCFN5513); schedule RC - Balance Sheet, Investments in unconsolidated subsidiaries and associated companies (series RCON2130 for FFIEC 041 reporters and a percentage of RCFD2130 for FFIEC 031 reporters); schedule RC - Balance Sheet, Intangible assets (sum of series RCON3163 and RCON0426 for FFIEC 041 reporters and a percentage of the sum of RCFD3163 and RCFD0426 for FFIEC 031 reporters) and Other assets (series RCON2160 for FFIEC 041 reporters and a percentage of series RCFD2160 for FFIEC 031 reporters); and for FFIEC 031 reporters, schedule RC-H - Selected Balance Sheet Items for Domestic Offices, Net due from own foreign offices, Edge and Agreement subsidiaries, and IBFs (series RCON2163). The aforementioned percentage used for some items of FFIEC 031 reporters is calculated as the ratio of schedule RC-H, Selected Balance Sheet Items in Domestic Offices, Total Assets (series RCON2192) to schedule RC - Balance Sheet, Total Assets (series RCFD2170). For branches of U.S. banks located in U.S.-affiliated areas, year-end level from Foreign Branch Report of Condition (form FFIEC 030), Total assets (FORB2170) less Gross due to head office, U.S. branches, and other foreign branches of this bank (FORBC485) and Gross due to consolidated subsidiaries of this bank (FORBC486). Unadjusted flow is the change in the level; data for the most recent ten years show no significant seasonality.
