Capital Markets School - Case Study

CLOYD BANK & TRUST RSSD-ID Last Updated on 4/30/2022

FFIEC 051 Report Date 3/31/2022

11

Schedule RI-B Part II - Changes in Allowances for Credit Losses(FormType - 051)

(Column A) Loans and Leases Held for Investment

(Column B) Held-to-maturity Debt Securities

(Column C) Available-for-sale Debt Securities

Dollar amounts in thousands

1. Balance most recently reported for the December 31, 2021, Reports of Condition and Income (i.e., after adjustments from amended Reports of Income)............................................................................................................. 2. Recoveries (column A must equal Part I, item 9, column B, above)............. 3. LESS: Charge-offs (column A must equal Part I, item 9, column A, above less Schedule RI-B, Part II, item 4, column A)................................................. 4. LESS: Write-downs arising from transfers of financial assets 3 ..................... 5. Provisions for credit losses 4 ......................................................................... 6. Adjustments (see instructions for this schedule) * ......................................... 7. Balance end of current period (sum of items 1, 2, 5, and 6, less items 3 and 4) (column A must equal Schedule RC, item 4.c).............................................

RIADJH88 7,666

RIADJH94 NR

1. NR

RIADB522

RIADJH89 199

RIADJH95 NR

2. NR

RIAD4605

RIADJH92 13

RIADJH98 NR

3. NR

RIADC079

RIADJJ00 0

RIADJJ01 NR

4. NR

RIAD5523

RIADJH90 0

RIADJH96 NR

5. NR

RIAD4230

RIADJH91 0

RIADJH97 NR

6. NR

RIADC233

RIADJH93 7,852

RIADJH99 NR

7. NR

RIAD3123

Dollar amounts in thousands

M.1.

1. Not applicable

M.2.

2. Not applicable

M.3.

3. Not applicable

M.4.

4. Not applicable

5. Provisions for credit losses on other financial assets measured at amortized cost (not included in item 5, above) 1 ... 6. Allowance for credit losses on other financial assets measured at amortized cost (not included in item 7, above) 1 ...

M.5. NR

RIADJJ02

M.6. NR M.7. NR

RCONJJ03

RIADMG93

7. Provisions for credit losses on off-balance-sheet credit exposures.............................................................................

3. Institutions that have not yet adopted ASU 2016-13 should report write-downs arising from transfers of loans to a held-for-sale account in item 4, column A. 4. Institutions that have not yet adopted ASU 2016-13 should report the provision for loan and lease losses in item 5, column A and the amount reported must equal Schedule RI, item 4. *. Describe on Schedule RI-E - Explanations. 1. Memorandum items 5, 6, and 7 are to be completed only by institutions that have adopted ASU 2016-13. 1. Memorandum items 5, 6, and 7 are to be completed only by institutions that have adopted ASU 2016-13.