Answer:
You'll find links to the two Federal Register documents that included Sample Form B-10 on the Table of Contents page for the BOL Alphabet Soup copy of Regulation DD, at http://www.bankersonline.com/regs/230/230.html. Compare the 1/29/09 version with the 4/17/09 version. In the first version, the table is a printer's rendition of what the Fed included in its document sent to the Federal Register for publication. But there is no horizontal line between the two rows of data. There are also no dollar signs in the bottom row of data. The second version (the corrected version) is rendered as a graphic at the FRB's direction. The grid is clearly visible, and the dollar sign is used with all four amounts. Obviously, the Fed did not feel that the January printing conveyed the Fed's intent, so it issued the correction.
When you take those factors into account, it is pretty clear that the Fed intends the amounts to include the dollar sign and the grid layout to be used.
At least for now, the Fed is the final authority on how Regulation DD ought to be interpreted. That the OCC doesn't mention the dollar signs or grid lines may provide some cover for national banks in exams, but I would not count on it lasting.
First published on BankersOnline.com 4/11/11
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