FR Y-14 Retail Schedule: Domestic Home Equity Loans

FR Y-14Q: Retail HELOAN Second Lien Schedule Instructions
FR Y-14Q: Retail HELOAN Second Lien Schedule Instructions
This document provides general guidance and data definitions for the HELOAN Second Lien Schedule. For first
mortgage and HELOC products, see the separate instructions and schedules.
In this schedule, bank holding companies (BHCs) should report all US loans reported on line 1.c.2.b of schedule HC-C
of the FR-Y9C.
For the first reporting period (September 2011), BHCs should report monthly portfolio-level data for the HELOAN
second lien portfolio by segments from January 2007 to the first reporting period. For subsequent periods, the
reporting Bank Holding Company (BHC) is required to report data for the months within the reporting period. The
required segments are presented in Table A below. Reporting BHCs should to segment the Owned (not serviced for
others) mortgage portfolio by: accounting treatment; original FICO score or equivalent; geography; vintage; original
combined Loan-to-Value (CLTV); delinquency status; and origination channel. Report only owned loans. Include both
held for investment (HFI) and held for sale (HFS) loans. More information on each of these segments can be found in
Section A of these instructions. 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 Heloan for your portfolio ID within this schedule).
Table B below lists the summary variables that are to be reported for each portfolio segment. Definitions for each of
these variables can be found in Section B, Summary Variables, of these instructions. Provide all dollar unit data in
millions of dollars ($ Millions). Reporting BHCs should use the SAS variable names and SAS data types provided on
the table for the submission.
The HELOAN 2nd Example — Table B exhibit provides an example of the dataset to be submitted. Columns D to L 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: ASC 310-30 Status of purchased impaired; original
FICO score or equivalent <=680; in Region #1; originated in 2005 or before; with an original LTV of <=65%; current or
1-29 days past due; and originated through the retail channel. A new segment starts in row 61. This segment has the
same characteristics as the prior segment except that its origination channel is “all other”. There are two ASC 310-30
segments, four original FICO score segments, six geography segments, six vintage segments, four original LTV
segments, six delinquency status segments, and two origination channel segments. This results in a maximum size
dataset with 13,824 rows of data per reporting month (2 x 4 x 6 x 6 x 4 x 6 x 2 = 13,824). Reporting BHCs should
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 13,824 rows of
data per reporting month. For the summary variables, assign a SAS missing value (".") if information is not applicable
or not available.
Table C below lists the variables that should be reported for each portfolio segment only for the most recent
reporting-month (no need for historical data). Definitions for each of these variables can be found in Section C,
snapshot metrics, of these instructions. These variables, along with the Table B Summary Variables, should be
summarized for each portfolio segment and submitted in a separate SAS file. Reporting BHCs should use the SAS
variable name and SAS data type provided on the table for the submission. The HELOAN 2nd Example – Table B & C
exhibit provides an example of the dataset to be submitted.
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FR Y-14Q: Retail HELOAN Second Lien Schedule Instructions
Reporting BHCs should provide a segment ID for each reported segment. This segment ID should be a unique
fourteen-digit identifier where each of the pairs of the fourteen digits refers to a specific classification for each of the
seven segmentation categories. Refer to Table A below for the attribute codes for the seven segmentation
categories. For example, in the HELOAN 2nd Example – Table B exhibit, the first segment listed has the segment ID
01010101010101 because each of the attributes for this segment is in the primary position of the attributes list in
Table A below. Starting with Row 61, the second example segment has the segment ID 01010101010102 because all
of the attributes are the same as the prior segment except that origination channel is now ”All Other”, which is listed
in the second position of the attributes list in Table. Do not drop leading zeros.
For the requested summary variables, report Unpaid Principal Balance gross of any partial charge-offs that may have
been taken on the loan. For the $ gross contractual charge-offs, $ bankruptcy charge-offs, $ recoveries, and $ net
charge-offs report the dollar amount of charge-offs or recoveries for the segment being reported only in the month
that they occurred. For the delinquency status segmentation, categorize charge-offs or recoveries by delinquency
status at charge-off. A summation of charge-offs or recoveries across the delinquency buckets for a given month
should thus result in the total charge-offs or recoveries recorded by the institution in that reporting month.
Table D requests certain aggregate data about loans in the portfolio that should be excluded from the amounts
reported in Tables B and C. Definitions for each of these variables can be found in Section D, Excluded Accounts, of
these instructions. The HELOAN 2nd Example – Table D exhibit provides an example of the dataset to be submitted.
To summarize, the HELOAN schedule submission should include three separate SAS files:
1. From January 2007 – present, the summary variables in Table B should be reported in the segments
described in Table A.
2. For the most recent reporting month only, the summary variables in Tables B and C should be reported in
the segments described in Table A.
3. For the most recent reporting month only, the summary variables in Table D should be reported in
aggregate. No segmentation is required.
A. Segments
For each of the summary variables and snapshot metrics (to be described in further detail in Section B, Section C,
and Section D), information should be reported for the following segments:
1. Accounting Treatment – This refers to accounting treatment of loans reported in this schedule.
Reporting BHCs should segment the portfolio into the following three segments:
a) HFI purchased impaired - Held for investment loans accounted for in accordance with ASC
Subtopic 310-30, Receivables – Loans and Debt Securities Acquired with Deteriorated Credit
Quality (formerly AICPA Statement of Position 03-3, Accounting for Certain Loans or Debt
Securities Acquired in a Transfer), that a bank holding company has purchased.
b) HFI FVO / HFS - Held for Investment loans measured at fair value under a fair value option or
loans held for sale, whether measured at the lower of cost or fair value or at fair value under
a fair value option.
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FR Y-14Q: Retail HELOAN Second Lien Schedule Instructions
c) Other - Held for Investment loans not measured at fair value and not purchased impaired
2. Original FICO Score or Equivalent – Reporting BHCs should segment the portfolio by original FICO score
or equivalent. The FICO score can be based on the credit bureau service the institution uses as its source.
Original FICO score reflects the score upon which the original underwriting decision was based. If the
bank does NOT obtain original FICO scores, map the internal score or other bureau score used for FICO
scores and report that score. If original FICO score or equivalent is missing or unavailable for a loan, do
not report any data for that loan on Tables B or C. Instead, include the loan on Table D only. Segment
the portfolio into the following four segments:
a) <=660
b) > 660 and <= 680
c) > 680 and <= 720
d) > 720
3. Geography – Reporting BHCs should report the region in which the property is located. Segment the
portfolio into the following six geographical area designations:
a) Region 1: Arizona, California and Nevada
b) Region 2: Florida
c) Region 3: Illinois, Indiana, Michigan, Minnesota, Missouri, Nebraska, Ohio, Wisconsin, North
Dakota, South Dakota, Iowa, Kansas
d) Region 4: Connecticut, Delaware, Massachusetts, Maryland, Maine, New Hampshire, New
Jersey, New York, Rhode Island, Virginia, Vermont and Washington DC
e) Region 5: Georgia, Alabama, Kentucky, Louisiana, Mississippi, North Carolina, Pennsylvania,
South Carolina, Tennessee, West Virginia and US Territories (Puerto Rico, Guam, etc.)
f) Region 6: Colorado, Idaho, Oregon, Washington, Montana, New Mexico, Alaska, Oklahoma,
Texas, Arkansas, Utah, Wyoming, and Hawaii
4. Vintage – Vintage refers to the calendar year that the account was originated. There are six possible
vintages to report:
a) 2005 and Before
b) 2006
c) 2007
d) 2008
e) 2009
f) 2010 & 2011
5. Original CLTV – The original combined loan-to-value ratio is the original amount of the loan, in addition
to any senior liens, divided by the property value at the time of origination. If original CLTV is missing or
unavailable for a loan, do not report any data for that loan on Tables B or C. Instead, include the loan
on Table D only. Segment the portfolio as follows:
a) <= 65
b) > 65 and <= 80
c) > 80 and <= 90
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FR Y-14Q: Retail HELOAN Second Lien Schedule Instructions
d) > 90
6. Delinquency Status – Reporting BHCs should segment the portfolio into the following six delinquency
statuses:
a) Current & 1-29 DPD: Accounts that are not past due (accruing and non-accruing) or are 1-29
DPD (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) 120-179 DPD: Accounts that are 120 to 179 days past due (accruing and non-accruing) as of
month-end.
f) 180+ DPD: Accounts that are 180 or more days past due (accruing and non-accruing) as of
month-end.
7. Origination Channel – Reporting BHCs should segment the portfolio into the following two origination
channels:
a) Retail
b) All Other– non-retail origination channels, including wholesale, broker, correspondent, etc.
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 being reported as of month-end.
2. $ Outstandings – Total principal amount outstanding as of the end of the month. This should be reported
as Unpaid Principal Balance (UPB) gross of any charge-offs. In other words, the $ outstanding should not
reflect any accounting based write-downs and should only be reduced to zero when the loan has been
liquidated – either paid in full, charged off, or Real Estate Owned (REO) sold.
3. # New Accounts – The total number of new accounts originated (or purchased) in the given month for
the segment being reported as of month-end.
4. $ New Accounts – The total dollar amount of new accounts originated (or purchased) in the given month
for the segment being reported as of month-end.
5. # Sold in Month – The total number of accounts for the segment being reported that were sold in the
reporting-month. Sales may be to GSEs, to private investors, or in the form of bulk asset sales.
6. $ Sold in Month – The total Unpaid Principal Balance of loans in the segment being reported that were
sold in the reporting-month. Sales may be to GSEs, to private investors, or in the form of bulk asset sales.
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FR Y-14Q: Retail HELOAN Second Lien Schedule Instructions
7. $ Gross Contractual Charge-offs – The total Unpaid Principal Balance for the segment being reported
that was contractually charged off during the month. All interim FFIEC write-downs should be included in
gross contractual charge-offs in the month that they are taken. Report principal charge-offs only, not
interest and fees. For the delinquency status segmentation, categorize charge-offs by delinquency status
at charge-off.
8. $ Bankruptcy Charge-offs – The total Unpaid Principal Balance for the segment being reported 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 loans for the segment being reported as of month-end. For the delinquency status
segmentation, categorize recoveries by delinquency status at charge-off. Recoveries should be reported
as a positive value.
10. $ Net Charge-offs – The total Unpaid Principal Balance for the segment being reported that was chargedoff in the reference month, net of any recoveries in the reference month. Report principal charge-offs
only, not interest and fees. Generally, $ Net Contractual Charge-offs should equal [$ Gross Contractual
Charge-offs + $ Bankruptcy Charge-offs — $ Recoveries].
11. 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 Contractual Charge-offs minus [$ Gross Contractual Charge-offs +
$ Bankruptcy Charge-offs — $ Recoveries] in this variable. As a separate document included in the
submission, provide an explanation for such a difference (for example, fraud losses are also included in
your 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.
12. $ Foreclosure - The total Unpaid Principal Balance of loans in the foreclosure process. These dollars are
pre-REO and should be coded as a foreclosure in the system.
13. $ New Foreclosure - The total Unpaid Principal Balance of loans that entered the foreclosure process in
the reporting month. These dollars are pre-REO and should be coded as a foreclosure in the system.
14. $ REO - The total Unpaid Principal Balance of mortgages where the bank has obtained the title at
foreclosure sale and the property is on the market and available for sale. Also include instances where
the bank has obtained the title but the availability for sale is not known. All write-downs have occurred
and the remaining balance is transferred to REO. These loans have not been sold in REO at month end.
15. $ New REO - The total Unpaid Principal Balance of foreclosed loans where the institution has bought
back the property in auction in the reporting month. All write-downs have occurred and the remaining

5

FR Y-14Q: Retail HELOAN Second Lien Schedule Instructions
balance is transferred to REO. These are new REO loans for the month and could have been sold in REO
at month end.
C. Snapshot Metrics
For each of the segments described above in Table A and starting only in the most recent reporting month,
report information on the following metrics for each portfolio segment.
1. # Accounts That Were 60+ DPD in Last 12 Months – The total number of accounts in the reporting
segment as of month-end that were 60 or more days past due at any given time in the past twelve
months ending in the reference month.
2. # Accounts Ever Modified – The number of accounts in the segment being reported that have ever been
modified.
3. $ Accounts Ever Modified – The Unpaid Principal Balance associated with accounts in the segment being
reported that have ever been modified.
4. # Loans Intended for Sale – The number of accounts in the segment being reported that are intended for
sale rather than to be held for investment. The accounts may be intended for sale to GSEs, to private
investors, or as part of a bulk asset sale.
5. $ Loans Intended for Sale – The Unpaid Principal Balance associated with accounts in the segment being
reported that are intended for sale rather than to be held for investment. The accounts may be intended
for sale to GSEs, to private investors, or as part of a bulk asset sale.
6. $ Interim Charge-offs – The total Unpaid Principal Balance that has been charged-off on loans in this
segment through the reporting-month. Interim charge-offs include all cumulative partial chargeoffs/write-downs for loan that have not been fully charged‐off or otherwise liquidated.
D. Excluded Accounts
Report in Table D all loans excluded from Tables B and C because of a government guarantee or because original
FICO score and/or original LTV were unable to be reported. Report loans only for the most recent reporting
month and only on an aggregate basis (do not break into multiple segments).
1. # Accounts Missing LTV only – The number of accounts for which original LTV cannot be reported.
Exclude loans where original FICO score is also missing.
2. $ Accounts Missing LTV only – The Unpaid Principal Balance of accounts for which original LTV cannot be
reported. Exclude loans where original FICO score is also missing.
3. # Accounts Missing FICO Score only – The number of accounts for which original FICO score cannot be
reported. Exclude loans where original LTV is also missing.
4. $ Accounts Missing FICO Score only – The Unpaid Principal Balance of accounts for which original FICO
Score cannot be reported. Exclude loans where original LTV is also missing.
6

FR Y-14Q: Retail HELOAN Second Lien Schedule Instructions
5. # Accounts Missing LTV and FICO Score – The number of accounts for which original LTV and original
FICO Score cannot be reported.
6. $ Accounts Missing LTV and FICO Score – The Unpaid Principal Balance of accounts for which original LTV
and original FICO Score cannot be reported.

7

FR Y14Q: Mortgage Schedule  ‐ Home Equity Loans (2nd Lien)
Table A

ACCOUNTING_TREATMENT
ORIG_FICO
GEOGRAPHY
VINTAGE
ORIG_LTV
DLQ_STATUS
ORIG_CHANNEL

Please provide all Dollar Unit data in $ Millions.
SAS
SAS
Segment 
Data Type Format
ID
01
HFI Purchased
Character char(35)
1‐2
Impaired
Character char(35)
3‐4
<=660 
Character char(35)
5‐6
Region 1
Character char(35)
7‐8
2005 and Before
<= 65
Character char(35)
9‐10
Character char(35)
11‐12 Current & 1‐29 DPD
Character char(35)
13‐14 Retail

Summary Variables
# Accounts
$ Outstandings
# New Accounts
$ New Accounts
# Sold in Month
$ Sold in Month
$ Gross Contractual Charge‐offs
$ Bankruptcy Charge‐offs
$ Recoveries
$ Net Charge Offs
$ Net Charge Off Reconciliation
$ Foreclosure
$ New Foreclosure
$ REO
$ New REO

SAS
Variable Name
N_ACCT
D_OS
N_NEW_ACCOUNTS
D_NEW_ACCOUNTS
N_SOLD_IN_MONTH
D_SOLD_IN_MONTH
D_GROSS_CONTRACTUAL_CO
D_BANKRUPTCY_CO
D_RECOVERIES
D_NET_CO
D_ADJ_NET_CO
D_FORECLOSURE
D_NEW_FORECLOSURE
D_REO
D_NEW_REO

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

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

Definition Reference
Report Instruction C ‐ 1
Report Instruction C ‐ 2
Report Instruction C ‐ 3
Report Instruction C ‐ 4
Report Instruction C ‐ 5
Report Instruction C ‐ 6

Table C
Snapshot Metrics
(AS OF MOST CURRENT MONTH)
# Accounts 60+ DPD in Last 12 Months
# Accounts Ever Modified
$ Accounts Ever Modified
# Loans Intended for Sale
$ Loans Intended for Sale
$ Interim Charge‐offs

SAS
Variable Name
N_ACCTS_60DPD_LAST12_MONTHS
N_ACCTS_EVER_MODIFIED
D_ACCOUNTS_EVER_MODIFIED
N_LOANS_FOR_SALE
D_LOANS_FOR_SALE
D_INTERIM_CO

SAS
Data Type
Numeric
Numeric
Numeric
Numeric
Numeric
Numeric

SAS
Format
16.
16.
16.6
16.
16.6
16.6

Definition Reference
Report Instruction D ‐ 1
Report Instruction D ‐ 2
Report Instruction D ‐ 3
Report Instruction D ‐ 4
Report Instruction D ‐ 5
Report Instruction D ‐ 6

Table D
Totals for Excluded Accounts
(AS OF MOST RECENT MONTH)
# Accounts Missing LTV Only
$ Accounts Missing LTV Only
# Accounts Missing FICO Only
$ Accounts Missing FICO Only
# Accounts Missing LTV and FICO
$ Accounts Missing LTV and FICO

SAS
Variable Name
N_ACCTS_MISSING_LTV_ONLY
D_MISSING_LTV_ONLY
N_ACCTS_MISSING_FICO_ONLY
D_MISSING_FICO_ONLY
N_ACCTS_MISSING_LTV_AND_FICO
D_MISSING_LTV_AND_FICO

SAS
Data Type
Numeric
Numeric
Numeric
Numeric
Numeric
Numeric

SAS
Format
16.
16.6
16.
16.6
16.
16.6

Definition Reference

SAS
Variable Name

Segments

Report Instruction A ‐ 1
Report Instruction A ‐ 2
Report Instruction A ‐ 3
Report Instruction A ‐ 4
Report Instruction A ‐ 5
Report Instruction A ‐ 6
Report Instruction A ‐ 7

Accounting Treatment
Origination FICO (or Equivalent)
Geography
Vintage
Original CLTV
Delinquency Status
Origination Channel

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
Report Instruction B ‐ 15

Attribute ID within Segment ID Positions
02
03
04
HFI FVO / HFS
661‐680
Region 2
2006
66 ‐ 80
30‐59 DPD
All Other

Other
681‐720
Region 3
2007
81 ‐ 90
60‐89 DPD

>720
Region 4
2008
>90
90‐119 DPD

05

Region 5
2009

Region 6
2010 & 2011

120‐179 DPD

180+ DPD

Table B
Regions
Region 1
Region 2
Region 3
Region 4
Region 5
Region 6

06

US ‐ Geographic Regions
AZ, CA, NV
FL
 IL, IN, MI, MN, MO, NE, OH, WI, ND, SD, IA, KS
CT, DE, MA, MD, ME, NH, NJ, NY, RI, VA, VT, DC
GA, AL,  KY, LA, MS, NC, PA, SC, TN, WV, US Territories
CO, ID, OR, WA,MT, NM, AK, OK, TX, AR, UT, WY, HI

HELOAN 2nd Ex ‐ Table B

Business/Portfolio Identifier Data

BHC Name BHC RSSD_ID # Portfolio ID
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan
ABC
7654321 Heloan

Segments

Segment ID #
01010101010101
01010101010101
01010101010101
01010101010101
01010101010101
01010101010101
01010101010101
01010101010101
01010101010101
01010101010101
01010101010101
01010101010101
01010101010101
01010101010101
01010101010101
01010101010101
01010101010101
01010101010101
01010101010101
01010101010101
01010101010101
01010101010101
01010101010101
01010101010101
01010101010101
01010101010101
01010101010101
01010101010101
01010101010101
01010101010101
01010101010101
01010101010101
01010101010101
01010101010101
01010101010101
01010101010101
01010101010101
01010101010101
01010101010101
01010101010101
01010101010101
01010101010101
01010101010101
01010101010101
01010101010101
01010101010101
01010101010101
01010101010101
01010101010101
01010101010101
01010101010101
01010101010101
01010101010101
01010101010101
01010101010101
01010101010101
01010101010101
01010101010101
01010101010102
01010101010102
01010101010102
01010101010102
01010101010102
01010101010102
01010101010102
01010101010102
01010101010102
01010101010102
01010101010102

SOP 03‐3
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired
Purchased Impaired

Origination
FICO or
Equivalent
<= 660
<= 660
<= 660
<= 660
<= 660
<= 660
<= 660
<= 660
<= 660
<= 660
<= 660
<= 660
<= 660
<= 660
<= 660
<= 660
<= 660
<= 660
<= 660
<= 660
<= 660
<= 660
<= 660
<= 660
<= 660
<= 660
<= 660
<= 660
<= 660
<= 660
<= 660
<= 660
<= 660
<= 660
<= 660
<= 660
<= 660
<= 660
<= 660
<= 660
<= 660
<= 660
<= 660
<= 660
<= 660
<= 660
<= 660
<= 660
<= 660
<= 660
<= 660
<= 660
<= 660
<= 660
<= 660
<= 660
<= 660
<= 660
<= 660
<= 660
<= 660
<= 660
<= 660
<= 660
<= 660
<= 660
<= 660
<= 660
<= 660

Geography
Region 1
Region 1
Region 1
Region 1
Region 1
Region 1
Region 1
Region 1
Region 1
Region 1
Region 1
Region 1
Region 1
Region 1
Region 1
Region 1
Region 1
Region 1
Region 1
Region 1
Region 1
Region 1
Region 1
Region 1
Region 1
Region 1
Region 1
Region 1
Region 1
Region 1
Region 1
Region 1
Region 1
Region 1
Region 1
Region 1
Region 1
Region 1
Region 1
Region 1
Region 1
Region 1
Region 1
Region 1
Region 1
Region 1
Region 1
Region 1
Region 1
Region 1
Region 1
Region 1
Region 1
Region 1
Region 1
Region 1
Region 1
Region 1
Region 1
Region 1
Region 1
Region 1
Region 1
Region 1
Region 1
Region 1
Region 1
Region 1
Region 1
…

Vintage
2005 and Before
2005 and Before
2005 and Before
2005 and Before
2005 and Before
2005 and Before
2005 and Before
2005 and Before
2005 and Before
2005 and Before
2005 and Before
2005 and Before
2005 and Before
2005 and Before
2005 and Before
2005 and Before
2005 and Before
2005 and Before
2005 and Before
2005 and Before
2005 and Before
2005 and Before
2005 and Before
2005 and Before
2005 and Before
2005 and Before
2005 and Before
2005 and Before
2005 and Before
2005 and Before
2005 and Before
2005 and Before
2005 and Before
2005 and Before
2005 and Before
2005 and Before
2005 and Before
2005 and Before
2005 and Before
2005 and Before
2005 and Before
2005 and Before
2005 and Before
2005 and Before
2005 and Before
2005 and Before
2005 and Before
2005 and Before
2005 and Before
2005 and Before
2005 and Before
2005 and Before
2005 and Before
2005 and Before
2005 and Before
2005 and Before
2005 and Before
2005 and Before
2005 and Before
2005 and Before
2005 and Before
2005 and Before
2005 and Before
2005 and Before
2005 and Before
2005 and Before
2005 and Before
2005 and Before
2005 and Before
…

Original
CLTV
<= 65
<= 65
<= 65
<= 65
<= 65
<= 65
<= 65
<= 65
<= 65
<= 65
<= 65
<= 65
<= 65
<= 65
<= 65
<= 65
<= 65
<= 65
<= 65
<= 65
<= 65
<= 65
<= 65
<= 65
<= 65
<= 65
<= 65
<= 65
<= 65
<= 65
<= 65
<= 65
<= 65
<= 65
<= 65
<= 65
<= 65
<= 65
<= 65
<= 65
<= 65
<= 65
<= 65
<= 65
<= 65
<= 65
<= 65
<= 65
<= 65
<= 65
<= 65
<= 65
<= 65
<= 65
<= 65
<= 65
<= 65
<= 65
<= 65
<= 65
<= 65
<= 65
<= 65
<= 65
<= 65
<= 65
<= 65
<= 65
<= 65

Delinquency
Status
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
Current + 1‐29 DPD
…

Summary Variables
# Sold $ Sold
$ Gross
$
$ Net
$
Origination Reporting
#
$
# New
$ New
in
in
Contractual Bankruptcy
$
$ Net
Charge‐off
$
$ New
$ New
Channel
Month Accounts Outstandings Origination Origination Month Month Charge‐offs Charge‐offs Recoveries Charge‐offs Reconciliation Foreclosure Foreclosure REO REO
Retail
Jan‐07
Retail
Feb‐07
Retail
Mar‐07
Retail
Apr‐07
Retail
May‐07
Retail
Jun‐07
Retail
Jul‐07
Retail
Aug‐07
Retail
Sep‐07
Retail
Oct‐07
Retail
Nov‐07
Retail
Dec‐07
Retail
Jan‐08
Retail
Feb‐08
Retail
Mar‐08
Retail
Apr‐08
Retail
May‐08
Retail
Jun‐08
Retail
Jul‐08
Retail
Aug‐08
Retail
Sep‐08
Retail
Oct‐08
Retail
Nov‐08
Retail
Dec‐08
Retail
Jan‐09
Retail
Feb‐09
Retail
Mar‐09
Retail
Apr‐09
Retail
May‐09
Retail
Jun‐09
Retail
Jul‐09
Retail
Aug‐09
Retail
Sep‐09
Retail
Oct‐09
Retail
Nov‐09
Retail
Dec‐09
Retail
Jan‐10
Retail
Feb‐10
Retail
Mar‐10
Retail
Apr‐10
Retail
May‐10
Retail
Jun‐10
Retail
Jul‐10
Retail
Aug‐10
Retail
Sep‐10
Retail
Oct‐10
Retail
Nov‐10
Retail
Dec‐10
Retail
Jan‐11
Retail
Feb‐11
Retail
Mar‐11
Retail
Apr‐11
Retail
May‐11
Retail
Jun‐11
Retail
Jul‐11
Retail
Aug‐11
Retail
Sep‐11
Retail
Oct‐11
All Other
Jan‐07
All Other
Feb‐07
All Other
Mar‐07
All Other
Apr‐07
All Other
May‐07
All Other
Jun‐07
All Other
Jul‐07
All Other
Aug‐07
All Other
Sep‐07
All Other
Oct‐07
All Other
Nov‐07
…
…
…
…
…
…
…
…
…
…
…
…
…
…
…
…

HELOAN 2nd Ex ‐ Table B&C

Business/Portfolio Identifier Data

Segments

BHC RSSD_ID 
BHC Name
#
Portfolio ID
Segment ID #
SOP 03‐3
ABC
7654321 Heloan
01010101010101 Purchased Impaired
ABC
7654321 Heloan
01010101010102 Purchased Impaired

Origination
FICO or
Equivalent Geography
Vintage
<= 660
Region 1
2005 and Before
<= 660
Region 1
2005 and Before
…
…

Original
Delinquency
CLTV
Status
<= 65
Current + 1‐29 DPD
<= 65
Current + 1‐29 DPD
…

Summary Variables
# Sold $ Sold
$ Gross
$
$ Net
Origination Reporting
#
$
# New
$ New
in
in
Contractual Bankruptcy
$
$ Net
Charge‐off
Channel
Month Accounts Outstandings Origination Origination Month Month Charge‐offs Charge‐offs Recoveries Charge‐offs Reconciliation
Retail
Oct‐11
All Other
Oct‐11
…
…
…
…
…
…
…
…
…
…
…
…

HELOAN 2nd Ex ‐ Table B&C

Business/Portfolio Identifier Data

Segments

BHC RSSD_ID 
BHC Name
#
Portfolio ID
Segment ID #
SOP 03‐3
ABC
7654321 Heloan
01010101010101 Purchased Impaired
ABC
7654321 Heloan
01010101010102 Purchased Impaired

Origination
FICO or
Equivalent Geography
Vintage
<= 660
Region 1
2005 and Before
<= 660
Region 1
2005 and Before
…
…

Original
Delinquency
CLTV
Status
<= 65
Current + 1‐29 DPD
<= 65
Current + 1‐29 DPD
…

$
# Accounts
# Accounts $ Accounts # Loans
$ Loans
Origination Reporting
$
$ New
$ New
60+ DPD in
Ever
Ever
Intended Intended $ Interim
Channel
Month
Foreclosure Foreclosure REO REO Last 12 Months Modified
Modified
for Sale
for Sale Charge‐offs
Retail
Oct‐11
All Other
Oct‐11
…
…
…
…
…
…
…
…
…
…
…

HELOAN 2nd Ex ‐ Table D

Business/Portfolio Identifier Data

BHC Name
ABC

BHC RSSD_ID #

Summary Variables

Portfolio ID

7654321 Heloan

Reporting Month
Oct‐11

# Accounts Missing 
$ Accounts 
LTV only
Missing LTV only

# Accounts 
Missing FICO 
only

$ Accounts 
Missing FICO only

# Accounts 
Missing LTV 
and FICO

$ Accounts 
Missing LTV and 
FICO