This workbook was prepared as an example to assist banks with preparing Schedule RC-R of the call report after Basel III becomes effective for community banks.  However, users should carefully review amounts calculated in this workbook to verify they are the appropriate amounts to report in each respective line of its call report.  The workbook is based on information provided by the FDIC in its “Draft Instructions for the New and Revised Call Report Items for March 2014 and March 2015” dated January 10, 2014 and is believed to be accurate as of October 31, 2014.  Wipfli takes no responsibility to update this workbook for changes made to the call report instructions subsequent to the aforementioned draft call report instructions, nor for any particular use by any user.  Any user relying on this workbook does so at his or her own risk.