FR Y-14Q Retail Schedule: Domestic SME and Corportae Card

FR Y-14Q: Instructions for US SME and Corporate Card Schedule
FR Y-14 Q: Instructions for US SME and Corporate Card Schedule
This document provides general guidance and data definitions for the US SME and Corporate Card Schedule. This
schedule applies to US corporate and SME credit card loans are those reported on line 4.a of schedule HC-C of the FR
Y-9C. For US bank and charge cards and international cards, reference the separate instructions and schedules.
For the first reporting period (September 2011), report monthly portfolio-level data for the US SME and corporate
credit card portfolio by segments from January 2007 to the first reporting period. For subsequent periods, the
requirement is to report data for the months within the reporting period. The required segmentations are presented
in Table A. Reporting BHCs should segment the credit card portfolio by product type, vintage, delinquency status,
and original FICO or equivalent. More information on each of these segmentations can be found in Section A below.
Start each row of data with your BHC name (SAS Variable: BHC_NAME), your RSSD ID number (SAS Variable:
RSSD_ID), the reporting month (SAS Variable: REPORTING_MONTH), and Portfolio ID (SAS Variable: PORTFOLIO_ID)
(use SMECard for portfolio ID within this schedule).
Table B lists the variables that are to be reported for each portfolio segment. Definitions for each of these variables
can be found in Section B. Provide all dollar unit data in millions of dollars ($ Millions). Also, use the SAS variable
name and SAS data types provided on the table for the submission.
The SME Corp Card Example Raw File Exhibit provides an example of the dataset to be submitted. Columns D to I of
this worksheet indicate the specific reported segments while the remaining columns contain the requested summary
variables. Rows 3 to 60 are for the following specific segment: SME card, originated in 2008 or earlier, of current
status or 1 - 29 days past due, with an original FICO or equivalent of <= 620. A new segment starts in row 61. This
segment has the same characteristics as the prior segment except that its original FICO is > 620. There are two
product type segments, two vintage segments, five delinquency status segments, and three original FICO or
equivalent segments. This results in a maximum sized dataset with 60 rows of data per reporting month (2 x 2 x 5 x 3
= 60). Submit all data files in SAS format (version 7 or higher) only. Include in the submission all segments that are
not applicable (e.g., there are no loans or accounts in those segments) such that the dataset always has 60 rows of
data per reporting month. For the summary variables, assign a SAS Missing Value (".") if information is not applicable
or not available.
Reporting BHCs should provide a segment ID for each reported segment. This segment ID should be a unique eight
digit identifier where each pair of the eight digits refers to a specific classification for each of the four segmentation
categories. Refer to Table A for the attribute codes for the four segment categories. For example, in the SME Corp
Card Example Raw File Exhibit, the first segment listed has the segment ID 01010101 because each of the attributes
for this segment is in the primary position of the attributes list in Table A. Starting with row 61, the second example
segment has the segment ID 01010102 because all of the attributes are the same as the prior segment except that
original FICO is > 620, which is listed in the second position of the attributes list in Table A. Do not drop leading
zeros.
For the requested segment-level summary variables, do not include charge-offs and recoveries in the calculation of
dollars or number of accounts for a given reporting month. The only exceptions to this rule are the following
summary variables: $ gross contractual charge-offs, $ bankruptcy charge-offs, $ recoveries and $ net charge-offs. For
these four variables, report the dollar amount of charge-offs or recoveries only for the month that they occurred. For
the delinquency status segmentation, categorize charge-offs or recoveries by delinquency status at charge-off. A
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FR Y-14Q: Instructions for US SME and Corporate Card Schedule
summation of charge-offs or recoveries across the delinquency buckets for a given reporting month should thus
result in the total charge-offs or recoveries recorded by the institution in that month.
A. Segmentation Variables
For each of the summary variables (to be described in further detail in Section B), information should be
reported for the following segments:
1. Product type – Segment the portfolio into the following two product types:
a) SME Card – Small business credit card accounts where the loan is underwritten with the
sole proprietor or primary business owner as applicant.
b) Corporate Credit Cards—Employer-sponsored credit cards for use by a company's
employees.
2. Vintage – Vintage refers to the calendar year that the account was originated. There are two possible
vintages to report:
a) 2008 and Before
b) 2009 and Later
3. Delinquency status – Segment the portfolio into the following five delinquency statuses:
a) Current and 1 - 29 DPD: Accounts that are not past due (accruing and non-accruing) as of
month-end and accounts that are 1 to 29 days past due (accruing and non-accruing) as of
month-end.
b) 30 - 59 DPD: Accounts that are 30 to 59 days past due (accruing and non-accruing) as of
month-end.
c) 60 - 89 DPD: Accounts that are 60 to 89 days past due (accruing and non-accruing) as of
month-end.
d) 90 - 119 DPD: Accounts that are 90 to 119 days past due (accruing and non-accruing) as
of month-end.
e) 120+ DPD: Accounts that are 120 or more days past due (accruing and non-accruing) as
of month-end.
4. Original FICO or equivalent – Segment the portfolio by original FICO score or equivalent. Original
FICO or equivalent should be the score upon which the original underwriting decision was based. If
the bank does not have original FICO scores, map the internal score or other bureau score used to
the equivalent FICO score. Segment the portfolio into the following three categories:
a) <= 620
b) > 620
c) N/A – Original FICO or equivalent score is missing or unknown
B. Summary variables
For each of the segments described above and for each reference month, report information on the
following summary variables:
1. # Accounts – Total number of accounts on the book for the segment as of month-end.

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FR Y-14Q: Instructions for US SME and Corporate Card Schedule
2. $ Receivables – Total receivables for accounts on the book for the segment as of month-end.
3. $ Unpaid principal balance – Total unpaid principal balance (UPB) on the book for the segment as of
month-end. Unlike receivables, total UPB should be net of any interest and fees owed by the
borrower.
4. $ Commitments – The total dollar amount of credit lines on the book for the segment as of monthend. The internal automated limit (shadow limit) should be used when there is no contractual limit.
5. # New accounts – The total number of new accounts originated in the given month for the segment
as of month-end.
6. $ New commitments – The total dollar amount of new commitments on accounts originated in the
given month for the segment as of month-end. If unknown for some accounts due to acquisition or
merger, report the credit line at acquisition.
7. $ Gross contractual charge-offs – The total UPB for the segment that were contractually charged off
as of month-end. Report principal charge-offs only, not interest and fees. For the delinquency status
segmentation, categorize charge-offs by delinquency status at charge-off. Do not include bankruptcy
charge-offs in this calculation.
8. $ Bankruptcy charge-offs – The total UPB for the segment that was charged off due to bankruptcy as
of month-end. Report principal charge-offs only, not interest and fees. For the delinquency status
segmentation, categorize charge-offs by delinquency status at charge-off.
9. $ Recoveries – The total dollar amount of any balance recovery collected during the month from
previously charged-off accounts for the segment as of month-end. For the delinquency status
segmentation, categorize recoveries by delinquency status at charge-off. Report recoveries as a
positive number.
10. # Accounts charged-off – The total number of accounts which experienced a charge-off (contractual
or bankruptcy) in the reference month. For the delinquency status segmentation, categorize chargeoffs by delinquency status at charge-off.
11. $ Net charge-offs – The total UPB for the segment that was charged-off in the reference month, net
of any recoveries in the reference month. Report principal charge-offs only, not interest and fees.
Generally, $ net charge-offs should equal [$ gross contractual charge-offs + $ bankruptcy charge-offs
— $ recoveries].
12. Adjustment factor to reconcile $ gross contractual charge-offs to $ net charge-offs – If it is not the
case that $ net charge-offs equals [$ gross contractual charge-offs + $ bankruptcy charge-offs — $
recoveries], provide the value of $ net charge-offs minus [$ gross contractual charge-offs + $
bankruptcy charge-offs — $ recoveries] in this variable, and separately provide an explanation for the
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FR Y-14Q: Instructions for US SME and Corporate Card Schedule
difference. As a separate document included in the submission, provide an explanation for such a
difference (for example, fraud losses are also included in the reporting BHC’s $ Net Charge-offs
variable). If the adjustment factor variable represents more than one factor leading to the difference,
provide a separate breakout of the multiple factors
13. $ O/S for accounts that were 30+ DPD in last 24 months – The total receivables for the segment as
of month-end that was 30 or more days past due at any given time in the past 24 months ending in
the reference month. Exclude charged-off accounts when making this calculation.
14. # Accounts that were 30+ DPD in last 24 months – The total number of accounts for the segment as
of month-end that were 30 or more days past due at any given time in the past 24 months ending in
the reference month. Exclude charged-off accounts when making this calculation.

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FR Y‐14 Q:  US SME and Corporate Credit Card Schedule
Table A
Definition
Reference

Please provide all Dollar Unit data in $ Millions.
SAS
SAS
SAS Variable Names
Data Types Format

Segments

Segment ID
Position

Attribute ID within Segment ID Positions
02
03
04
05
SME Card
Corporate Credit Card
2008 and Before
2009 and Later
Current + 1 ‐ 29 DPD 30 ‐ 59 DPD
60 ‐ 89 DPD 90 ‐ 119 DPD 120+ DPD
<= 620
> 620
N/A
01

Report Instruction A ‐ 1
Report Instruction A ‐ 2
Report Instruction A ‐ 3
Report Instruction A ‐ 4

Product Type
Vintage
Delinquency Status
Original FICO or Equivalent

PRODUCT_TYPE
VINTAGE
DLQ_STATUS
ORIG_FICO

Character
Character
Character
Character

char(35)
char(35)
char(35)
char(35)

SAS Variable Name
N_ACCT
D_RECEIVABLES
D_UNPD_PRIN_BALA
D_COMMITMENTS
N_NEW_ACCOUNTS
D_NEW_COMMITMENTS
D_GROSS_CONTRACTUAL_CO
D_BANKRUPTCY_CO
D_RECOVERIES
N_ACCT_CO
D_NET_CO

SAS
Data Type
Numeric
Numeric
Numeric
Numeric
Numeric
Numeric
Numeric
Numeric
Numeric
Numeric
Numeric

SAS
Format
16.
16.6
16.6
16.6
16.
16.6
16.6
16.6
16.6
16.
16.6

D_ADJ_NET_CO
D_OS_ACCT_GE30_DPD_24M
N_ACCTS_GE30_DPD_24M

Numeric
Numeric
Numeric

16.6
16.6
16.

Table B
Definition
Reference
Report Instruction B ‐ 1
Report Instruction B ‐ 2
Report Instruction B ‐ 3
Report Instruction B ‐ 4
Report Instruction B ‐ 5
Report Instruction B ‐ 6
Report Instruction B ‐ 7
Report Instruction B ‐ 8
Report Instruction B ‐ 9
Report Instruction B ‐ 10
Report Instruction B ‐ 11
Report Instruction B ‐ 12
Report Instruction B ‐ 13
Report Instruction B ‐ 14

Summary Variables
# Accounts
$ Receivables
$ Unpaid Principal Balance
$ Commitments
# New Accounts
$ New Commitments
$ Gross Contractual Charge‐offs
$ Bankruptcy Charge‐offs
$ Recoveries
# Accounts Charged‐off
$ Net Charge‐offs
Adjustment Factor to Reconcile $ Gross
Contractual Charge‐off to $ Net Charge‐offs
$ O/S for Accounts That Were 30+ DPD in Last 24 Months
# Accounts That Were 30+ DPD in Last  24 Months

1 ‐ 2
3 ‐ 4
5 ‐ 6
7 ‐ 8

FR Y ‐ 14 Q: US SME and Corporate Credit Card Example Raw File Exhibit

A
B
1 Business/Portfolio Identifier Data

2

BHC Name

3 ABC
4 ABC

BHC RSSD_ID #

C

Portfolio ID

7654321 SMECard
7654321 SMECard

D

E

F

G

H

I

J
Summary Variables

Segments

Segment ID #
01010101
01010101

Product Type
SME Card
SME Card

Vintage
2008 and Before
2008 and Before

Original FICO or 
Equivalent

Delinquency Status
Current + 1 ‐ 29 DPD

Reporting Month

<= 620

Current + 1 ‐ 29 DPD

<= 620

Feb‐07

7654321 SMECard

01010101

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

<= 620

Mar‐07

6 ABC

7654321 SMECard

01010101

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

<= 620

Apr‐07

7 ABC

7654321 SMECard

01010101

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

<= 620

May‐07

8 ABC

7654321 SMECard

01010101

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

<= 620

7654321 SMECard

01010101

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

<= 620

Jul‐07

7654321 SMECard

01010101

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

<= 620

Aug‐07

11 ABC

7654321 SMECard

01010101

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

<= 620

Sep‐07

12 ABC

7654321 SMECard

01010101

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

<= 620

Oct‐07

13 ABC

7654321 SMECard

01010101

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

<= 620

Nov‐07

14 ABC

7654321 SMECard

01010101

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

<= 620

Dec‐07

01010101

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

<= 620

16 ABC

7654321 SMECard

01010101

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

<= 620

Feb‐08

17 ABC

7654321 SMECard

01010101

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

<= 620

Mar‐08

18 ABC

7654321 SMECard

01010101

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

<= 620

Apr‐08

19 ABC

7654321 SMECard

01010101

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

<= 620

May‐08

20 ABC

7654321 SMECard

01010101

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

<= 620

Jun‐08

21 ABC

7654321 SMECard

01010101

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

<= 620

Jul‐08

22 ABC

7654321 SMECard

01010101

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

<= 620

Aug‐08

23 ABC

7654321 SMECard

01010101

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

<= 620

Sep‐08

24 ABC

7654321 SMECard

01010101

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

<= 620

Oct‐08

25 ABC

7654321 SMECard

01010101

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

<= 620

Nov‐08

26 ABC

7654321 SMECard

01010101

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

<= 620

Dec‐08

27 ABC

7654321 SMECard

01010101

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

<= 620

Jan‐09

28 ABC

7654321 SMECard

01010101

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

<= 620

Feb‐09

29 ABC

7654321 SMECard

01010101

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

<= 620

30 ABC

7654321 SMECard

01010101

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

<= 620

Apr‐09

31 ABC

7654321 SMECard

01010101

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

<= 620

May‐09

32 ABC

7654321 SMECard

01010101

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

<= 620

33 ABC

7654321 SMECard

01010101

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

<= 620

Jul‐09

34 ABC

7654321 SMECard

01010101

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

<= 620

Aug‐09

35 ABC

7654321 SMECard

01010101

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

<= 620

Sep‐09

36 ABC

7654321 SMECard

01010101

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

<= 620

Oct‐09

37 ABC

7654321 SMECard

01010101

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

<= 620

Nov‐09

38 ABC

7654321 SMECard

01010101

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

<= 620

Dec‐09

39 ABC

7654321 SMECard

01010101

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

<= 620

40 ABC

7654321 SMECard

01010101

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

<= 620

Feb‐10

41 ABC

7654321 SMECard

01010101

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

<= 620

Mar‐10

$ Commitments

O

# New 
Accounts

P

$ New 
Commitments

Mar‐09

Jun‐09

Jan‐10

7654321 SMECard

01010101

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

<= 620

Apr‐10

43 ABC

7654321 SMECard

01010101

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

<= 620

May‐10

44 ABC

7654321 SMECard

01010101

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

<= 620

45 ABC

7654321 SMECard

01010101

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

<= 620

Jul‐10

46 ABC

7654321 SMECard

01010101

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

<= 620

Aug‐10

Jun‐10

47 ABC

7654321 SMECard

01010101

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

<= 620

48 ABC

7654321 SMECard

01010101

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

<= 620

Oct‐10

49 ABC

7654321 SMECard

01010101

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

<= 620

Nov‐10

50 ABC

7654321 SMECard

01010101

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

<= 620

Dec‐10

51 ABC

7654321 SMECard

01010101

SME Card

2008 and Before

52 ABC

7654321 SMECard

01010101

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

<= 620

Feb‐11

53 ABC

7654321 SMECard

01010101

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

<= 620

Mar‐11

54 ABC

7654321 SMECard

01010101

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

<= 620

Apr‐11

55 ABC

7654321 SMECard

01010101

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

<= 620

May‐11

56 ABC

7654321 SMECard

01010101

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

<= 620

57 ABC

7654321 SMECard

01010101

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

<= 620

Jul‐11

58 ABC

7654321 SMECard

01010101

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

<= 620

Aug‐11

59 ABC

7654321 SMECard

01010101

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

<= 620

Sep‐11

60 ABC

7654321 SMECard

01010101

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

<= 620

61 ABC

7654321 SMECard

01010102

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

> 620

Jan‐07

62 ABC

7654321 SMECard

01010102

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

> 620

Feb‐07

Sep‐10

<= 620

Jan‐11

Jun‐11

Oct‐11

63 ABC

7654321 SMECard

01010102

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

> 620

64 ABC

7654321 SMECard

01010102

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

> 620

Apr‐07

65 ABC

7654321 SMECard

01010102

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

> 620

May‐07

66 ABC

7654321 SMECard

01010102

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

> 620

67 ABC

7654321 SMECard

01010102

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

> 620

Jul‐07

68 ABC

7654321 SMECard

01010102

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

> 620

Aug‐07

69 ABC

7654321 SMECard

01010102

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

> 620

Sep‐07

70 ABC

7654321 SMECard

01010102

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

> 620

71 ABC

7654321 SMECard

01010102

SME Card

2008 and Before

Current + 1 ‐ 29 DPD

> 620

…

…

…

72

$ Unpaid 
Principal 
Balance

N

Jan‐08

42 ABC

Current + 1 ‐ 29 DPD

$ Receivables

M

Jun‐07

9 ABC
10 ABC

7654321 SMECard

L

Jan‐07

5 ABC

15 ABC

# Accounts

K

Mar‐07

Jun‐07

Oct‐07
Nov‐07

…

…

…

…

…

…

…

$ Gross 
Contractual 
Charge‐offs

Q

$ Bankruptcy 
Charge‐offs

R

$ Recoveries

S

# Accounts 
Charged‐Off

T

U

V

W

Adjustment 
Factor to 
Reconcile $ 
$ O/S for 
Gross 
Contractual  Accounts That 
Charge‐off to  Were 30+ DPD  # Accounts That 
$ Net Charge‐ $ Net Charge‐
in Last 24 
Were 30+ DPD in 
offs
Months
Last  24 Months
offs