Quarterly Financial Statements of U.S. Nonbank Subsidiaries Held by Foreign Banking Organizations

DRAFT

10/19/2010

Schedule IS

assets and liabilities to fair value should be reported as
‘‘Other noninterest income’’ in Schedule IS, item 5(a)(10).

under the fair value option that is included in Schedule IS, item 5(a)(10), ‘‘Other noninterest income.’’

Line Item 1 Net change in fair values of financial
instruments accounted for under a fair value option.

If the amount reported in this item is negative, paper
filers should enclose it in parentheses or report with a
minus (-) sign. Electronic filers should report negative
amounts with a minus (-) sign.

Report the net change in fair values of all financial
instruments that the subsidiary has elected to account for

items 5.a.(3), "Trading revenue, 5.a.(6), "Net
servicing fees, 5.a.(10), "Other noninterest income,
and 5(b), "From related organizations."

IS-8

Schedule IS

FR Y-7N
March 2010

Schedule BS-A
DRAFT
10/19/2010
subsidiary’s bank
organization).

holding

company

or

parent

Exclude acceptances accepted by related banks (i.e.,
banks that are direct or indirect subsidiaries of the
subsidiary’s bank holding company or parent organization). Also exclude loans to foreign governments and
foreign official institutions.
Line Item 3

Commercial and industrial loans.

Report all loans (regardless of domicile) for commercial
and industrial purposes to sole proprietorships, partnerships, corporations, and other business enterprises,
whether secured (other than by real estate) or unsecured,
single-payment or installment. These loans may take the
form of direct or purchased loans. Include commercial
and industrial loans guaranteed by foreign governmental
institutions.
Exclude:
(1) Loans secured by real estate (report in item 1);
(2) Loans for the purpose of financing agricultural production, whether made to farmers or to nonagricultural businesses (report in item 5);
(3) Loans to finance companies and insurance companies
(report in item 5);
(4) Loans to broker and dealers in securities, investment
companies, and mutual funds (report in item 5);
(5) Loans to depository institutions (report in item 2);
(6) Loans to nonprofit organizations (report in item 5);
and
(7) Loans to nondepository financial institutions (report
in item 5).
Line Item 4 Loans to individuals for personal,
household, and other personal expenditures.
Report credit card and related plans and other loans to
individuals for household, family, and other personal
expenditures. Include all loans to individuals for household, family, and other personal expenditures that are not
secured by real estate, whether direct loans or purchased
paper. Exclude loans secured by real estate (report in item
1) and loans to individuals for the purpose of purchasing
or carrying securities (report in item 5).
BS-A-2

Line Item 5
receivables.

All other loans and lease financing

Report all other loans held by the subsidiary that are not
properly included in items 1 through 4 above and all
lease financing receivables. Report all outstanding receivable balances relating to direct financing and leveraged
leases on property acquired by the subsidiary for leasing
purposes. These balances should include the estimated
residual value of leased property and must be net of
unearned income. Include all lease financing receivables
of states and political subdivisions in the U.S. Also
include all loans to foreign governments and official
institutions.
Line Item 6
receivables.

Total loans and lease financing

Report the sum of items 1 through 5.

included in item 6 above
Line Item 7
leases.

Past due and nonaccrual loans and

Report the subsidiary loans and lease financing receivables that are past due 30 through 89 days and still
accruing in item 7(a), past due 90 days or more and still
accruing in item 7(b), in nonaccrual status in item 7(c),
and restructured loans and leases included in past due and
nonaccrual loans in item 7(d). Report the full outstanding
balances of the past due loans and lease financing
receivables, not simply the delinquent payments.

loans restructured in troubled
debt and
restructurings
Line Item 7(a) Loans
leases past due 30
through 89 days.
Report loans and lease financing receivables that are
contractually past due 30 through 89 days as to principal
or interest payments, and still accruing. Include restructured loans and leases past due 30 through 89 days and
still accruing.
Line Item 7(b)
or more.

Loans and leases past due 90 days

Report loans and lease financing receivables that are
contractually past due 90 days or more as to principal or
interest payments, and still accruing. Include restructured
loans and leases past due 90 days or more and still
accruing.
Schedule BS-A

FR Y-7N
March 2007

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Schedule BS-A
loans restructured in troubled
debt restructurings
Line Item 7(c)

Loans restructured in troubled
debt restructurings

Nonaccrual loans and leases.

Report loans and lease financing receivables accounted
for on a nonaccrual status. Include restructured loans and
leases that are in nonaccrual status. For purposes of this
report, report loans and leases as being in nonaccrual
status if: (a) they are maintained on a cash basis because
of deterioration in the financial position of the borrower,
(b) payment in full of interest or principal is not expected,
or (c) principal or interest has been in default for a period
of 90 days or more unless the obligation is both wellsecured and in the process of collection.
NOTE: Loans to individuals for household, family, and
other personal expenditures and loans secured by 1–4
family residential properties on which principal or interest is due and unpaid for 90 days or more are not required
to be reported as nonaccrual loans. Nevertheless, such
loans should be subject to other alternative methods of
evaluation to assure that the subsidiary’s net income is
not materially overstated. To the extent that the subsidiary has elected to carry any loans in nonaccrual status on
its books, such loans must be reported as nonaccrual in
this item.

FR Y-7N
Schedule BS-A

March 2007

Line Item 7(d) Restructured loans and leases
included in items 7(a) through 7(c) above.

Loans restructured in troubled debt

Report loans and leases that, under their modified terms,
restructurings
are past due 30 days or more and still accruing or are in
nonaccrual status as of the report date. Report such loans
and leases in items 7(a), 7(b), or 7(c), (and exclude from
item 6). Restructured debt includes those loans and lease
financing receivables that have been restructured or
renegotiated to provide a reduction of either interest or
principal because of a deterioration in the financial
position of the borrower. A loan extended or renewed at a
stated interest rate equal to the current interest rate for
new debt with similar risk is not considered restructured
debt.

Include

Exclude all loans to individuals for household, family,
and other personal expenditures, and all loans secured by
1−4 family residential properties. (However, restructured
loans of these two types that subsequently become past
due 90 days or more or are placed in nonaccrual status
should be reported accordingly.)

BS-A-3