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Supplemental Reporting Requirements

 

Summary of Supplemental Reporting Requirements
Supplemental Reports for Banks and Savings Associations
Supplemental Reports for Bank Holding Companies and Savings Association Holding Companies
Supplemental Reports and Instructions for CDLFs

Webinar: SBLF Quarterly Supplemental Reports Explained

 

Summary of Supplemental Reporting Requirements

An institution that participates in the Small Business Lending Fund is required to submit Supplemental Reports, which will be used for measuring changes in Qualified Small Business Lending.  Your bank will calculate these measures – both the baseline and its quarterly lending – using Supplemental Reports that are submitted to Treasury.  The Supplemental Reports are based in part on information your institution already provides in its quarterly Call Report.

There are two types of Supplemental Reports:

The Initial Supplemental Report, due before closing, will set an initial baseline of Qualified Small Business Lending, report initial increases in Qualified Small Business Lending, and determine the dividend or interest rate that will apply initially after closing.

The Initial Supplemental Report also contains the following sections, only one of which will be completed:

  • Initial Baseline Calculation, which determines the amount of qualified loans in a baseline period for use in determining the percentage increase in qualified loans in later periods; and
  • Initial Baseline Calculation with Acquired Small Business Lending, which performs the same function as the above, but is to be used by institutions that have had increases in qualified loans resulting from acquisitions of, or mergers with, other institutions or from purchases of such loans during the baseline period.

The Quarterly Supplemental Reports will report adjustments to the baseline and increases in Qualified Small Business Lending.

The goal of the Quarterly Supplemental Report is to measure your institution’s increase in Qualified Small Business Lending.  This measurement is important, because increased lending can lower the dividend or interest rate your institution pays.

The Quarterly Supplemental Report starts with information already presented in your institution’s Call Report or, for holding companies, in your subsidiaries Call Reports.  It takes the outstanding amount of lending reported in the following four categories:

  • Commercial and industrial loans;
  • Owner-occupied nonfarm, nonresidential real estate loans;
  • Loans to finance agricultural production and other loans to farmers; and
  • Loans secured by farmland.

From these amounts, large loans (defined as any loan or group of loans greater than $10 million), loans to large businesses (defined as businesses with annual revenues greater than $50 million), and the portion of any loans guaranteed by the U.S. government or for which the risk is assumed by a third party, are subtracted.

The Quarterly Supplemental Report adds to Qualified Small Business Lending your institution’s cumulative net charge-offs with respect to such loans since July 1, 2010.  This is done so as not to penalize banks for appropriately charging off loans. The resulting sum constitutes your Qualified Small Business Lending.

The Quarterly Supplemental Report will be due each quarter when the Call Report is due, 30 days after the end of the quarter to which it pertains.  If the closing date occurs after the Call Report for the quarter is due, the institution will be required to submit its first Quarterly Supplemental Report no later than the closing date.

Although Quarterly Supplemental Reports will be submitted at the same time Call Reports are submitted, the process for filing Supplemental Reports differs from the Call Report processes.  Supplemental Reports are not filed with Call Reports.  Rather, your institution will be required to submit its completed Supplemental Reports by email to Treasury.  The applicable email addresses are provided in the Instructions section accompanying each Supplemental Report form.

The following three sections appear in both the Initial Supplemental Report and the Quarterly Supplemental Report:

  • Quarter-End Qualified Small Business Lending, which determines the amount of qualified loans for the institution;
  • Adjusted Baseline Calculation, which adjusts the Initial Baseline Calculation for gains in qualified loans resulting from acquisitions of, or mergers with, other institutions or from purchases of qualified loans; and
  • Dividend or Interest Rate Calculation, which determines the appropriate dividend or interest rate.

As with the Call Report, different types of institutions use slightly different forms.  There are four different versions of each Supplemental Report, each of which tracks whichever form of Call Report an institution uses

Each Supplemental Report must be certified as accurate by your Chief Executive Officer (CEO) and Chief Financial Officer.  The same members of your board of directors that sign your institution’s Call Report (or, if your institution is a holding company, that sign the Call Reports of its insured depository subsidiaries) must also sign the Supplemental Report.  The process is very similar to the Call Report certification process, except that, in this case, the CEO must also certify the report.​
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To learn more about the reporting requirements, please attend a FREE webinar, "SBLF Supplmental Reports Explained."

Supplemental Reports for Banks and Savings Associations

Supplemental Reports for Bank Holding Companies and Savings Association Holding Companies

Last Updated: 3/7/2017 11:24 AM