Trust Examiner School - September 2023

LIABILITIES Item No.

Caption and Instructions

Item No 9. Report book value of short-term notes and liabilities of the trust corporation payable within a 12 month period or less. Include accrued interest payable under the same terms. Item No 10. Report book value of trade accounts, utilities, and other expenses of the trust corporation payable on demand or within the next 30 day period. Item No 11. Report dollar value of any accrued or estimated taxes arising from income tax calculations or assessments for property taxes, but which are unpaid on the books of the trust corporation. Item No 12. Report principal and accrued interest payable on loans, leases and notes payable having payments or final due date in excess of 12 months. DO NOT report balances owed on real estate occupied by the trust corporation and utilized as the principal place of business or as a branch facility or to acquire property owned and utilized as a representative trust office. Item No 13. Report principal and accrued interest payable on mortgage loans payable when such loans were utilized to acquire real property occupied as the principal business office, a branch facility or a representative trust office of the trust corporation. DO NOT include balances and interest owed for the acquisition of furniture and fixtures unless such amounts were included in a loan obtained for the acquisition of such real properties. Item No 14. Report any other liabilities of the trust corporation not previously defined and reported. These amounts may include surcharges and judgments resulting from litigation or other settlements. Item No 15. This line contains a mathematical formula and will sum entries 9 through 14 recorded above.

EQUITY CAPITAL Item No 16. Report par value of all classes (if more than a single class) of shares of

outstanding preferred stock issued by the trust corporation. Do not include dollar amounts received in excess of par value (premiums) of the preferred stock. Any excess amounts should be reported at “Item No 18 – Surplus”.

Item No 17. Report par value of all classes (if more than a single class) of shares of outstanding common stock issued by the trust corporation. Do not include dollar amounts received in excess of par value (premiums) of the common stock. Any excess amounts should be reported on “Item No 18 – Surplus”. Item No 18. Report aggregate balances generated from the collection of premiums (the amount received in excess of published par value) on the sale of preferred and/or common stock of the trust corporation. Item No 19. Report aggregate balances of retained earnings (or losses) and/or undivided profits of the trust corporation for all years of operation. Do not include current year-to-date operations. Item No 20. This number should balance to “Item No 26 – Net fiduciary and related services income ” under the Fiduciary and Related Services Income schedule.