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FDIC Large-Bank Deposit Insurance Determination Modernization (12 CFR 360.9) Rule
Compliance Review: Reconciliation
Purpose: This guide is to assist in fulfilling the reconciliation requirement of the Large-Bank Deposit Insurance Determination
Modernization ('LBDIDM') Rule detailed self-assessment testing. Please use this template in order to do the three-way
reconciliation (trial balance/general ledger/Call Report). It is provided as a tool to help illustrate the various required elements of
the reconciliation.
Part 1: Reconciliation of deposit accounts included in the deposit system(s) to general ledger
The purpose of this section is to reconcile all accounts in the deposit system(s) to the unconsolidated general ledger ('GL') for the
bank. In columns B-E, input the system name, account type code, account description, and balance, respectively, for each
account type in the deposit system. In columns G-I, input the corresponding GL account number, GL description, and GL
balance, respectively. In columns K and L, please indicate if the account is subject to the requirements of the LBDIDM Rule and
if provisional holds have been placed. The first row is provided as a sample for your reference.
In the event that there is a reconciliation difference between the system balance and the corresponding GL account, please
include the description and amounts in the "Adjustments" section. After considering all adjustments, we would expect the final
reconciliation balance to be $0 between the deposit system(s) and the GL.
Part 2: Listing of additional deposit accounts on GL but outside the deposit system(s)
Often, there are accounts that are not included in the deposit system but are shown as deposits on the general ledger and/or Call
Report. These "GL only" accounts should be listed in part 2. After totaling the various GL account balances in parts 1 and 2, the
total should tie to the principal amount reported as deposits on the general ledger.
Part 3: Final reconciliation of GL to Call Report (RC-O line 1)
By using a quarter-end date for GL and core system data, the reconciliation should tie to same quarter's Call Report totals
(section RC-O line 1). This comparison is meant to ensure that all deposit sources making up the gross deposits balance on the
Call Report have been accounted for above.
Instructions
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A B C D E F G H I J K L
1 Important: Please refer to the "Instructions" tab for assistance filling out this reconciliation.
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3 In scope? Holds placed?
Part 1: Reconciliation of deposit accounts included in the deposit system(s) to general ledger
4 System name Account type code Account type description Core deposit balance GL account number GL account description GL balance (Y/N) (Y/N)
5 Sample: Sample system1 4103 Interest checking 423,904,182.00 2000001 NOW accounts 423,904,182.00 Y Y
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17 Unadjusted total $ 423,904,182.00 $ 423,904,182.00 A
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20 Core to GL difference $ -
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22 Adjustments
23 Description Amount
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28 Reconciled difference $ - Should be 0
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31 Part 2: Listing of additional deposit accounts on GL but outside the deposit system(s)
32 GL account number GL account description GL balance
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42 0B
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44 A+B
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48 Part 3: Final reconciliation of GL to Call Report
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50 Total deposits per GL 0 GL
51 Accrued interest on deposits 423,904,182.00 GL
52 Total deposits and accrued interest $ 423,904,182.00
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54 Call Report balance RC-O line 1
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56 Difference Should be 0
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60 Supplemental sweep investment vehicle information
61 System name Sweep type GL account Sweep amount
62 Sample Sample system1 Offshore 210500 5,000,000.00
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Reconciliation
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Materials requested
1) Procedures used to prepare the Call Report reconciliation:
Please provide process walkthroughs, manuals, assumptions, scripts, and parameters used in
the preparation of the Call Report section RC-O line 1 reconciliation.
The procedures can take the form of a Word, PDF, Excel file, or any other format your
institution uses. The procedures will be used to help understand how your institution prepared
the reconciliation, the common language you use, and aid in interpreting any unclear items.
2) Unconsolidated detail trial balance
3) Snapshot from deposit system totals to verify balances
4) Legal entity organization chart
5) Recap of deposit totals in the following format: Account type Total $ # accounts
DDA, NOW, MMDA $0.00 0
Savings $0.00 0
CD's $0.00 0
Broker CD's $0.00 0
IRA's $0.00 0
Total $0.00 0
6) Bank owned account listing in the following format: Bank name
Bank owned accounts
As of date
Tax ID DDA number Short name
7) Listing of subsidiary companies in the following format:
Subsi
Tax ID DDA number Short name
Materials requested
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k name
ed accounts
of date
Current balance Used for
Bank name
Subsidiaries and percentage
As of date
Current balance Used for Total assets Total liability Total equity Due to/from parent Ownership %
Materials requested
