CMS Case Study

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

FFIEC 051 Report Date 12/31/2021

29

Schedule RC-G - Other Liabilities(FormType - 051)

Dollar amounts in thousands

1.

1. Not available

a. Interest accrued and unpaid on deposits 1 ............................................................................................................ b. Other expenses accrued and unpaid (includes accrued income taxes payable).................................................. 2. Net deferred tax liabilities 2 ........................................................................................................................................... 3. Allowance for credit losses on off-balance sheet credit exposures 3 ............................................................................

1.a. 113

RCON3645

1.b. 1,728

RCON3646

2. 0

RCON3049

3. 0

RCONB557

4. 2,194

RCON2938

4. All other liabilities (itemize and describe amounts greater than $100,000 that exceed 25 percent of this item).........

4.a. 0

RCON3066

a. Accounts payable.................................................................................................................................................

4.b. 1,782

RCONC011

b. Deferred compensation liabilities..........................................................................................................................

4.c. 0 4.d. 0 4.e. 0

RCON2932

c. Dividends declared but not yet payable................................................................................................................

RCONC012

d. Derivatives with a negative fair value held for purposes other than trading.........................................................

RCONLB56

e. Operating lease liabilities.....................................................................................................................................

4.f.

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

4.f.1. NR

TEXT3552

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

4.f.2. 0

RCON3552

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

4.g.

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

4.g.1. NR

TEXT3553

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

4.g.2. 0

RCON3553

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

4.h.

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

4.h.1. NR

TEXT3554

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

4.h.2. 0

RCON3554

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

5. 4,035

RCON2930

5. Total.............................................................................................................................................................................

1.

For savings banks, include "dividends" accrued and unpaid on deposits.

2. See discussion of deferred income taxes in Glossary entry on "income taxes." 3. Institutions that have adopted ASU 2016-13 should report in Schedule RC-G, item 3 the allowance for credit losses on those off-balance sheet credit exposures that are not unconditionally cancelable.