Schedules A & R

DRAFT SEPT 2010

Schedule A - Advanced Risk-Based Capital
Dollar Amounts in Thousands

AAAB
TIER 1 CAPITAL
1. Total Equity Capital
2. LESS: Net unrealized gains (losses) on available-for-sale securities (if a gain, report as a positive
value; if a loss, report as a negative value)
3. LESS: Net unrealized loss on available-for-saleEQUITY securities (report loss as a positive
value)
4. LESS: Accumulated net gains (losses) on cash flow hedges (if a gain, report as a positive value;
if a loss, report as a negative value)
5. LESS: Nonqualifying perpetual preferred stock
6. a. Qualifying minority interests in consolidated subsidiaries
b. Qualifying restricted core capital elements (other than cumulative perpetual preferred stock)
G215
(for BHCs only)
c. Qualifying mandatory convertible preferred securities of internationally active bank holding
G216
companies (for BHCs only)
7. a. LESS: Disallowed goodwill and other disallowed intangible assets
b. LESS: Cumulative change in fair value of all financial liabilities accounted for under a fair value
option that is included in retained earnings and is attributable to changes in the bank's own
creditworthiness (if a gain, report as a positive value; if a net loss, report as a negative value)
8. Subtotal (sum of items 1, 6.a and 6.b, less items 2, 3, 4, 5, 7.a and 7.b)
9. a. LESS: Disallowed servicing assets and purchased credit card relationships
b. LESS: Disallowed deferred tax assets
6.b
and 6.c,
c. LESS: Shortfall of eligible6.a,
credit
reserves
below total expected credit losses (50% of shortfall
plus any Tier 2 carryover)
d. LESS: Gain-on-sale associated with securitization exposures
e. LESS: Certain failed capital markets transactions (50% of deductions plus any Tier 2
carryover)
f. LESS: Other securitization deductions (50% of deductions plus any Tier 2 carryover)
10. a. LESS: Insurance underwriting subsidiaries' minimum regulatory capital(for BHCs only)
b. Other additions to (deductions from) Tier 1 capital
11. Tier 1 capital (sum of items 8 and 10.b, less items 9.a through 9.f and 10.a)
TIER 2 Capital
12. Qualifying subordinated debt and redeemable preferred stock
13. Qualifying cumulative perpetual preferred stock includible in Tier 2 capital
14. Excess of eligible credit reserve over total expected credit losses (up to 0.60% of credit
risk-weighted assets)
15. Unrealized gains on available-for-sale equity securities includible in Tier 2 capital
16. a. LESS: Insurance underwriting subsidiaries' minimum regulatory capital(for BHCs only)
b. Other additions to (deductions from) Tier 2 capital
ADJUSTMENTS TO TIER 2 CAPITAL
17. a. LESS: Shortfall of eligible credit reserves below total expected credit losses (up to lower of
50% of the shortfall or amount of Tier 2 capital)
b. LESS: Certain failed capital markets transactions (up to lower of 50% of deductions from such
failed transactions or amount of Tier 2 capital)
c. LESS: Other securitization deductions (up to lower of 50% of deductions or amount of
Tier 2 capital)
18. Tier 2 capital (sum of items 12 through 15 and 16.b, less items 16.a and 17.a through 17.c)
19. Allowable Tier 2 capital (lesser of item 11 or 18)
20. Tier 3 capital allocated for market risk
21. LESS: Deductions for total risk-based capital
22. Total risk-based capital (sum of items 11, 19, 20, less item 21)

3210
8434
A221
4336
B588
B589
?
?
B590

F264
C227
B591
5610
J160
J161
J162
J163
J188
J189
J169

5306
B593
J173
2221
J190
J191

J175
J176
J177
J178
J179
1395
B595
J182

Bil

Mil

Thou

DRAFT SEPT 2010

Schedule A - Continued
Dollar Amounts in Thousands

AAAB
ADJUSTMENTS FOR FINANCIAL SUBSIDIARIES (FOR BANKS ONLY)
23. a. Adjustments to Tier 1 capital reported in item 11
b. Adjustments to total risk-based capital reported in item 22
24. Adjustments to risk-weighted assets

27. Eligible credit reserves
28. Total expected credit losses
1

Mil

Thou

C228
B503
B504
(Column A)

CAPITAL RATIOS
(Column B is to be completed by all banks and bank holding companies.
Column A is to be completed by banks with financial subsidiaries.)
25. Tier 1 risk-based capital ratio1
26. Total risk-based capital ratio2

Bil

AAAB

J192
J193

Percentage

(Column B)
AAAB

Percentage

J194
J195
AAAB
J183
J184

The ratio for column B is item 11 divided by Schedule B, item 33, Column G. The ratio for column A is item 11 minus item 23.a divided by
(Schedule B, item 33, Column G, minus item 24).
2
The ratio for column B is item 22 divided by Schedule B, item 33, Column G. The ratio for column A is item 22 minus item 23.b divided by
(Schedule B, item 33, Column G, minus item 24).

Bil

Mil

Thou

DRAFT AUGUST 2010

Schedule R - Equity Exposures
Dollar Amounts in Thousands

Simple Risk Weight Approach

Bil

Full Internal Models Approach

(Column A)
Exposure

(Column B)
Risk Weight or
Risk Weighted Assets
Multiplier

Mil

Bil

Thou

Mil

AARA J053

Thou

Bil

Publicly-Traded Internal Models Approach

(Column C)
Exposure

(Column D)
Risk Weight or
Risk Weighted Assets
Multiplier

Mil

Bil

Thou

Mil

AARC J053

Thou

(Column E)
Exposure
Bil

Mil

Risk Weight or
Multiplier

Thou

(Column F)
Risk Weighted
Bil

Mil

Thou

AARE J053

1. Total equity exposures
AARA J054

2. 0% risk weight

AARB J054

AARA J055

3. 20% risk weight

AARB J055

AARA J056

AARC J055

AARE J054

AARB J056

AARD J055

AARC J056

AARF J054
0%

AARE J055

20%

100%
AARA J057

AARD J054
0%

20%

4. Community development equity exposures
SIMPLE RISK WEIGHT APPROACH (SRWA)
5. Effective portion of hedge pairs

AARC J054

0%

AARF J055
20%

AARD J056

AARE J056

100%

AARF J056
100%

AARB J057
100%

AARA J058

6. Non-significant equity exposures

AARB J058
100%

AARA J059

7. Publicly traded equity exposures under the SRWA

AARB J059
300%

AARA J060

8. Non-publicly traded equity exposures under the SRWA

AARB J060

AARE J060

400%
AARA J061

9. 600% risk weight equity exposures under the SRWA

AARF J060
400%

AARB J061

AARE J061

600%

AARF J061
600%

AARB J062

10. Total RWA under the SRWA (sum column B, lines 2 through 9)
EQUITY EXPOSURES TO INVESTMENT FUNDS
11. Full look-through approach

AARA J063

AARB J063

AARC J063

AARD J063

AARE J063

AARF J063

AARA J064

AARB J064

AARC J064

AARD J064

AARE J064

AARF J064

12. Simple modified look-through approach
AARA J065

AARB J065

AARC J065

AARD J065

AARE J065

AARF J065

AARA J066

AARB J066

AARC J066

AARD J066

AARE J066

AARF J066

13. Alternative modified look-through approach
14. Money market fund approach

7%

7%
AARB J067

7%
AARD J067

AARF J067

15. Total RWA for investment funds (sum column B, lines 11 through 14)
AARB J068

16. Total: SRWA (column B, lines 10 and 15)
FULL INTERNAL MODELS APPROACH (Full IMA)
17. Estimate of potential losses on equity exposures

AARC J069

Floors (Full IMA):
18. Publicly traded

AARC J070

AARD J069
12.5
AARD J070
200%

AARC J071

19. Non-publicly traded

AARD J071
300%
AARD J072

20. RWA floors (add from column B, lines 18 and 19)
AARD J073

21. Total RWA - Full IMA (larger of column B, lines 17 and 20)
AARD J074

22. Total: Full IMA (add from column B lines 3, 4, 15, and 21)
PUBLICLY-TRADED INTERNAL MODELS APPROACH (Partial IMA)
23. Estimate of potential losses on publicly-traded equity

AARE J075

Floors (Partial IMA):
24. Publicly traded

AARE J076

AARF J075
12.5
AARF J076
200%
AARF J077

25. Total RWA -- Partial IMA (larger of column B, lines 23 and 24)
AARF J078

26. Total: Partial IMA, Partial SRWA (add from column B lines 3, 4, 8, 9, 15, and 25)