CMS Case Study

CLOYD BANK & TRUST RSSD-ID Last Updated on 3/30/2022

FFIEC 051 Report Date 12/31/2021

28

Schedule RC-F - Other Assets(FormType - 051)

Dollar amounts in thousands

1. 2,410

1. Accrued interest receivable 2 ........................................................................................................................................ 2. Net deferred tax assets 3 .............................................................................................................................................. 3. Interest-only strips receivable (not in the form of a security) on mortgage loans and other financial assets 4 ............. 4. Equity investments without readily determinable fair values 5 ......................................................................................

RCONB556

2. 3,270

RCON2148

3. 0

RCONHT80

4. 1,673

RCON1752

5.

5. Life insurance assets:

5.a. 18,314

RCONK201

a. General account life insurance assets..................................................................................................................

5.b. 0 5.c. 0

RCONK202

b. Separate account life insurance assets................................................................................................................

RCONK270

c. Hybrid account life insurance assets....................................................................................................................

Items 6.a through 6.j are to be completed semiannually in the June and December reports only. 6. All other assets (itemize and describe amounts greater than $100,000 that exceed 25 percent of this item).............

6. 2,884

RCON2168

6.a. 1,575

RCON2166

a. Prepaid expenses.................................................................................................................................................

6.b. 0 6.c. 0 6.d. 0 6.e. 0

RCON1578

b. Repossessed personal property (including vehicles)...........................................................................................

RCONC010

c. Derivatives with a positive fair value held for purposes other than trading...........................................................

RCONJ448

d. FDIC loss-sharing indemnification assets............................................................................................................

RCONFT33

e. Computer software...............................................................................................................................................

6.f. 0

RCONFT34

f. Accounts receivable..............................................................................................................................................

6.g. 0

RCONFT35

g. Receivables from foreclosed government-guaranteed mortgage loans...............................................................

6.h.

h. Disclose component and the dollar amount of that component:

6.h.1. Click here for value

TEXT3549

1. Describe component.....................................................................................................................................

6.h.2. 1,200

RCON3549

2. Amount of component...................................................................................................................................

6.i.

i. Disclose component and the dollar amount of that component:

6.i.1. NR

TEXT3550

1. Describe component.....................................................................................................................................

6.i.2. 0

RCON3550

2. Amount of component...................................................................................................................................

6.j.

j. Disclose component and the dollar amount of that component:

6.j.1. NR

TEXT3551

1. Describe component.....................................................................................................................................

6.j.2. 0

RCON3551

2. Amount of component...................................................................................................................................

7. 28,551

RCON2160

7. Total (sum of items 1 through 6) (must equal Schedule RC, item 11).........................................................................

(TEXT3549) Deferred Comp Assets

2. Include accrued interest receivable on loans, leases, debt securities, and other interest-bearing assets. Exclude accrued interest receivables on financial assets that are reported elsewhere on the balance sheet. 3. See discussion of deferred income taxes in Glossary entry on "income taxes." 4. Report interest-only strips receivable in the form of a security as available-for-sale securities in Schedule RC, item 2.b, or as trading assets in Schedule RC, item 5, as appropriate. 5. Include Federal Reserve stock, Federal Home Loan Bank stock, and bankers' bank stock.