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pdfFR Y‐14Q: Commercial Real Estate Schedule Instructions
FR Y‐14 Q: Commercial Real Estate Schedule Instructions
A. Loan Population
A Commercial Real Estate Loan (“CRE Loan”) is defined as a legally binding loan commitment or credit facility to an
obligor as defined in the Credit Agreement. Provide all CRE Loans that are reported in the FR Y‐9C categories outlined in
Field 4, as well as any legally committed but undrawn CRE Loans that would be reported in the relevant FR Y‐9C category
if such CRE Loan were drawn on the last day of the quarter.
Include all CRE Loans with a committed balance equal to or greater than $1 million.
If a CRE loan with an committed balance equal to or greater than $1 million is cross‐collateralized with a CRE
loan less than $1 million, for those loans with commitments less than $1 million, report fields #1 (Loan
Number), #3 (Outstanding Balance), and #5 (Committed Balance). All other fields for those loans are
optional.
Consistent with FR Y‐9C instructions, report all loans net of charge‐offs, fair value adjustments (including
held for sale loans) and ASC 310‐30 (originally issued as SOP 03‐3) adjustments, but gross of ASC 310‐10
(originally issued as FAS 114 Accounting by creditors for impairment of a loan) reserve amounts, if
applicable. Charge‐offs, ASC 310‐10 reserve amounts, ASC 310‐30 adjustments, and fair value adjustments
(including those for held for sale loans) should be reported separately in the designated fields (6, 45, 46, and
47 respectively). All loans reported in the FR Y‐9C categories on the last calendar day of the quarter should
be reported.
This will be a “quarter‐end” file produced initially for the quarter ending 6/30/2012. The quarterly data submissions are
due on the same schedule as the FR Y‐9C data submissions. The table on the following pages shows the fields that
should be contained in the submission file.
B. Data Format
Data should be provided in a single extensible markup language file (.xml). No quotation mark should be used as text
identifiers.
Do not use header or a row count. This file will contain one record per active loan in the contributor’s inventory.
The table on the pages following shows the fields that should be contained in the file.
1
FR Y‐14Q: Commercial Real Estate Schedule Instructions
Field
No.
1
Field
Name
Loan
Number
Technical Field Name
LoanNumber
MDRM
Description
Allowable Values
Mandatory
/Optional
Data Type
Field
Length
Bank’s unique internal
identifier for this loan
record that will be the
same from quarter to
quarter. It must identify
the loan for its entire life
and must be unique.
Must be unique within a
submission and over time.
That is, the same loan‐
level file must not have
two facilities with the
same Loan Number.
Mandatory
Alpha Numeric
50
Must not contain a vertical
bar (|, ASCII 7C), carriage
return, line feed, comma
or any unprintable
character.
2
Obligor
Name
ObligorName
9017
The obligor name on the
loan. Full legal entity
name is desirable, but the
precise name is not
necessary if it requires
manual intervention to
provide. If the borrowing
entity is an individual (s)
(Natural Person (s)), do
not report the name;
instead substitute with the
text: "Individual"
Must not contain a vertical
bar (|, ASCII 7C), carriage
return, line feed, comma
or any unprintable
character.
Mandatory
Alpha Numeric
250
3
Outstandi
ng
Balance
OutstandingBalance
K448
The current outstanding
(book) balance on the CRE
Loan as reported on FR Y‐
9C. Outstanding balance is
net of ASC 310‐30
(originally issued as SOP
03‐3), charge‐offs and fair
value adjustments.
Rounded whole dollar
amount with no cents,
e.g.: 20000000
Mandatory
Numeric
20
1.
F158 (1‐4 family res
construction)
2. F159 (Other constr,
land dev, land,
additions or
alterations to existing
structures)
3. 1460 (multifamily)
5. F161 (nonfarm,
nonres ‐other)
7. Loans secured by CRE
originated by non‐
domestic offices as
reported in bhck1410
Mandatory
Integer
1
Rounded whole dollar
amount, e.g.: 20000000
Mandatory
Numeric
20
Mandatory
Alpha Numeric
20
4
Line
Reported
on FR Y‐
9C
LineReportedOnFRY9C
K449
Report the integer code
(see Allowable Values
column) corresponding to
the line number on the FR
Y‐9C, HC‐C, in which the
outstanding balance is
recorded, or in the case of
unused commitments, the
line number in which the
CRE Loan would be
recorded if drawn.
Option 7 is a component
of a broader FR Y‐9C line.
5
6
Committe
d Balance
Cumulativ
e Charge‐
offs
CommittedBalance
CumulativeChargeoffs
G074
G076
The total legal
commitment (net of any
charge‐offs, ASC 310‐30
(originally issued as SOP
03‐3) or fair value
adjustments) of the
reporting bank for the CRE
Loan, including both
drawn and committed
undrawn amounts.
Gross cumulative charge‐
offs associated with this
CRE Loan on the reporting
entity's books.
Supply numeric values
with no non‐numeric
formatting (no dollar sign,
commas or decimal).
Supply numeric values
with no non‐numeric
formatting (no dollar sign,
commas or decimal).
Rounded whole dollar
amount, e.g.: 20000000
Supply numeric values
with no non‐numeric
formatting (no dollar sign,
commas or decimal).
2
FR Y‐14Q: Commercial Real Estate Schedule Instructions
Should be 0 if there is no
charge‐off for the facility.
Should be ‘NA’ for loans
held for sale or accounted
for under the fair value
option.
7
Participati
on Flag
ParticipationFlag
6135
Indicate if the CRE Loan is
participated or syndicated
among other financial
institutions.
1.
2.
3.
No
Yes, Purchased
Yes, Sold
Optional
Integer
1
8
Lien
Position
LienPosition
K450
Indicate using integer code
if the mortgage is a first
lien on the property or a
subordinate lien. For
multiple properties, report
the lien on the
predominant property, if
no property predominates,
then report integer code
for “Mixed Liens”. For
loans secured by a pledge
of partnership interests,
indicate a subordinate lien
position.
1.
2.
3.
5.
First Lien
Subordinate Lien
Mixed Liens
“B‐Note”
Mandatory
Integer
1
1. Retail
2. Industrial /
Warehouse
3. Hotel /
Hospitality/Gaming
(including Resorts)
4. Multi‐family for Rent
(including low income
housing)
5. Homebuilders except
condo
6. Condo
7. Office
8. Mixed
9. Land and Lot
Development
10. Other
Mandatory
Integer
2
Must be in yyyy‐mm‐dd
format, e.g.:
2005‐02‐01
1999‐12‐14
Mandatory
Date
10
A “B‐Note” is a structurally
subordinated position
secured by a senior lien on
a property.
9
Property
Type
PropertyType
K451
If the CRE Loan is secured
by multiple property types
and one predominates,
indicate the predominant
property type.
If the CRE Loan is secured
by multiple property types
and no single one
predominates, indicate
integer code for "Mixed”.
If the loan is secured by a
property type which is not
included in the above list,
then indicate integer code
for “Other," e.g., skilled
nursing, self storage, etc.
If the CRE Loan
commitment covers ONLY
the land and lot
development phase, then
report as "Land and Lot
Development." If
however, the CRE Loan
commitment is for land
development AND vertical
construction, report it
under the appropriate
category (e.g.
Homebuilders, condo,
office).
10
Originatio
n Date
OriginationDate
K452
Date the commitment to
lend becomes a legally
binding commitment. If
the CRE Loan has been
3
FR Y‐14Q: Commercial Real Estate Schedule Instructions
renewed, use that date as
the Origination Date
(except for extension
options that were at the
sole discretion of the
borrower). The date given
here should be the same
dates used for the data
given in fields 12 and 13.
The renewal date would
include all credit actions
that require bank approval
and that change the
contractual date of the
obligation.
Must be before or equal to
the quarter end date of
the data.
11
Location
Location
K453
Provide the ZIP Code for
where the collateral is
located. Use the 2 letter
Country Code for foreign
properties. If one CRE Loan
is secured by multiple
properties and one
location predominates,
specify that location.
Otherwise indicate
“Mixed.”
For US: five‐digit ZIP code.
If the ZIP code begins with
zeroes, leading zeroes
must be specified with no
punctuation. For other
countries, the 2‐letter
country code (provided at
end of this document). For
multiple properties
without one
predominating, use
“Mixed”.
Mandatory
Alpha Numeric
5
12
Net
Operating
Income
NetOperatingIncome
K454
Net Operating Income at
origination (date given in
Field #10). NOI is defined
as: "All operating income,
net of operating expenses
with the exception of debt
service and depreciation.
Operating expenses
include RE taxes (but not
income taxes), Insurance,
common area
maintenance, utilities,
replacement reserves,
management fees,
admin/accounting/legal."
For CRE loans for land and
construction loans not
currently generating
income populate with
‘NA’.
Rounded whole dollar
amount with no cents,
e.g.: 20000000
Mandatory
Alpha Numeric
10
The NOI should represent
the financial information
submitted by the borrower
to the bank as part of the
underwriting decision at
origination or renewal,
which may or may not be
the same operating
information used in the
appraisal. The actual
vacancy at time of
origination or renewal for
all completed projects
should already be a part of
the actual financial
information submitted by
the borrower.
Replacement reserves, if
allocated by the borrower
on the operating
Supply numeric values
with no non‐numeric
formatting such as dollar
signs, commas or decimals
but negative numbers can
be submitted. For negative
values use a negative sign
‘‐‘ not parenthesis ().
Guidelines for populating:
0 (zero) is to be used
if the NOI is actually
0
NA is to be used if
the loan is Land and
construction loans
(bhckF158 and
bhckF159 on FR Y‐
9C) not currently
generating income
Numeric values are
to be used for
facilities where the
NOI is applicable and
available
4
FR Y‐14Q: Commercial Real Estate Schedule Instructions
statement, should be
deducted from operating
income to arrive at the
NOI.
The NOI should represent
the best representation of
actual NOI at the date
given in Field # 10. If there
has been significant recent
leasing activity, then rent
roll (less expenses)
annualized may be the
best NOI number. If there
is seasonality in the
numbers, then actual fiscal
or trailing twelve months
NOI may be the best
number. However, NOI
should not be forward
looking in the sense of
being based on potential
future leasing or sales
activity. The NOI for loans
originated for the purpose
of construction that are
currently generating
income should be
reported as the actual NOI
from operating
information obtained from
the borrower at renewal.
If a participation, prorate
based on your share of the
credit. For loans that are
cross‐collateralized at
origination (date given in
Field #10), the NOI
provided should represent
the total NOI available to
service the debt from the
underlying collateral pool.
For loans that are cross‐
collateralized after
origination (date given in
Field #10), the NOI
provided should be the
total NOI available at
origination, not the
subsequently combined
NOI from the collateral
pool.
13
Value at
Originatio
n
ValueatOrigination
The value of the subject
property may be either an
appraisal or an evaluation
depending on legal (12
CFR 34) and bank policy
requirements.
Rounded whole dollar
amount with no cents,
e.g.: 20000000
Do not use non‐numeric
formatting such as dollar
signs, commas or
decimals.
Value is prorated based on
the bank's ownership
interest in a facility. In
cases of cross‐
collateralization, provide
the sum of all property
Mandatory
Alpha
12
Numeric
5
FR Y‐14Q: Commercial Real Estate Schedule Instructions
values as adjusted for
prorated participations.
14
Value
Basis
ValueBasis
K456
Provide integer code if the
Value in Field #13 was
calculated using an “as is,”
“as stabilized” or “as
completed” value as
defined in SR10‐16
1.
2.
3.
As Is
As Stabilized
As Completed
Mandatory
Integer
1
Mandatory
Alpha Numeric
50
Mandatory
for
reporting
banks in
Basel II
parallel
Decimal
6
(http://www.federalreserv
e.gov/boarddocs/srletters/
2010/sr1016a1.pdf).
15
Internal
Rating
InternalRating
Bank internal obligor
rating that addresses the
probability of default of
the loan.
Must be a list of values
where each value pair is
the bank’s internal risk
rating code followed by
the percentage of total
exposure that is rated with
that risk rating. The format
of these pairs will be the
rating code followed by a
colon followed by the
fractional amount of the
dollar value of the
exposure that has that
rating code. Each pair of
rating code‐fractional
amount would be
separated by a semicolon
and there should be as
many codes as there are
different split ratings in
the credit.
The general form looks like
this:
Rating‐code‐1:% as
decimal; Rating‐code‐2:%
as decimal;…]
For example, suppose the
bank has ratings AAA, AA,
A, BBB, BB, B, C, D.
Suppose the credit is
entirely rated AAA. The
bank would supply this
value:
AAA:1
Suppose a different case
where half the credit’s
dollar value has a rating A
and the other has C. The
bank would supply:
A:0.5;C:0.5
All the decimal amounts
must sum to 1.
16
Probabilit
y of
Default
(PD)
PD
G082
Basel II Advanced IRB
parameter estimate: PD.
This is only required for
banks that have already
entered parallel run. It is
optional for all others.
Probability of default (PD)
means:
(1) to a non‐defaulted
obligor, the [bank]’s
empirically based best
estimate of the long‐run
average one‐year default
rate for the rating grade
assigned by the [bank] to
the obligor, capturing the
average default
experience for obligors in
the rating grade over a mix
of economic conditions
(including economic
downturn conditions)
sufficient to provide a
reasonable estimate of the
average one‐year default
Express as a fraction to 4
decimal places, e.g., 0.05%
is 0.0005. Use decimal
format; do not use
scientific notation.
Must be nonblank after
Basel II parallel starts for
the bank.
Optional
for other
banks
6
FR Y‐14Q: Commercial Real Estate Schedule Instructions
rate over the economic
cycle for the rating grade.
(2) to a defaulted obligor,
100 percent.
17
Loss
Given
Default
(LGD)
LGD
G086
Basel II Advanced IRB
parameter estimate: LGD.
This is only required for
banks that have already
entered parallel run. It is
optional for all others.
Express as a decimal to 2
decimal places, e.g., 50% is
0.50. Use decimal format;
do not use scientific
notation.
Loss given default (LGD)
means:
Must be nonblank after
Basel II parallel starts for
the bank.
Rounded whole dollar
amount with no cents,
e.g.: 20000000
Mandatory
for
reporting
banks in
Basel II
parallel
The greatest of:
(1) Zero;
Mandatory
for
reporting
banks in
Basel II
parallel
Decimal
4
Numeric
20
Optional
for other
banks
(2) The [bank]’s empirically
based best estimate of the
long‐run default‐weighted
average economic loss, per
dollar of EAD, the [bank]
would expect to incur if
the obligor (or a typical
obligor in the loss severity
grade assigned by the
[bank] to the exposure)
were to default within a
one‐year horizon over a
mix of economic
conditions, including
economic downturn
conditions; or
(3) The [bank]’s empirically
based best estimate of the
economic loss, per dollar
of EAD, the [bank] would
expect to incur if the
obligor (or a typical obligor
in the loss severity grade
assigned by the [bank] to
the exposure) were to
default within a one‐year
horizon during economic
downturn conditions.
18
Exposure
At Default
(EAD)
EAD
G083
Basel II Advanced IRB
parameter estimate: EAD.
This is only required for
banks that have already
entered parallel run. It is
optional for all others.
For the on‐balance sheet
component, EAD means
the [bank]’s carrying value
(including net accrued but
unpaid interest and fees)
for the exposure and;
Supply numeric values
with no non‐numeric
formatting (no dollar sign,
commas or decimal).
Must be nonblank after
Basel II parallel starts for
the bank.
Optional
for other
banks
For the off‐balance sheet
component of a loan
commitment or line of
credit, EAD means the
[bank]’s best estimate of
net additions to the
outstanding amount owed
the bank, including
estimated future
additional draws of
principal and accrued but
7
FR Y‐14Q: Commercial Real Estate Schedule Instructions
unpaid interest and fees,
that are likely to occur
over a one‐year horizon
assuming the exposure
was to go into default. This
estimate of net additions
must reflect what would
be expected during
economic downturn
conditions.
19
20
Maturity
Date
MaturityDate
9914
K457
The contractual maturity
date of CRE Loan, including
extension options that are
at the sole discretion of
the borrower. If a demand
loan, enter 9999‐01‐01.
Must be in yyyy‐mm‐dd
format, e.g.:
2005‐02‐01
1999‐12‐14
The original amortization
term of the loan in months
from the date given in
Field #10, regardless
whether the loan
amortizes on a straight
line basis or mortgage
style. For example, if a
loan amortizes in a straight
line fashion over ten years,
enter 120 (months). For
Interest only loans enter
zero.
Mandatory
Date
10
Must be in whole months,
e.g.,
10 years would 120.
Mandatory
Numeric
5
1. Recourse Relied Upon
2. No Recourse Relied
Upon
Mandatory
Integer
1
Amortizati
on
Amortization
21
Recourse
Recourse
G106
Indicate whether the bank
relied on a sponsor or
guarantor as a source of
repayment when
considering the credit for
approval.
22
Line of
Business
LineOfBusiness
K458
Indicate the internal line of
business that originated
the CRE Loan using the
institutions own
department descriptions.
Free text describing the
Line of Business. For
example: Retail, Private
Banking, Corporate
Banking, etc.
Optional
Alpha Numeric
100
23
Current
Occupanc
y
CurrentOccupancy
K459
Current physical
occupancy of rent‐paying
tenants (including tenants
still in concessionary
periods) as a % of net
rentable square footage.
Use NA if Residential
Construction (FR Y‐9C
bhckF158) or Other
Construction/Land Dev (FR
Y‐9C bhckF159 ) does not
have a currently valid
certificate of occupancy.
Provide as a fraction (2
decimal places), e.g.:
“0.80” for 80%.
Mandatory
Alpha Numeric
4
Guidelines for populating:
0 (zero) is to be used
if the Occupancy is
actually 0
NA is to be used for
facilities where the
data element is not
applicable or the
property does not
have a currently valid
certificate of
occupancy ‐ i.e.
Residential
Construction (FR Y‐
9C bhckF158) and
Other
Construction/Land
Dev (FR Y‐9C
bhckF159).
Numeric values are
"Current occupancy"
means as close to the
submission as of date (e.g.
2009‐09‐30) as possible
(e.g. the occupancy level
last reported by the
borrower).
8
FR Y‐14Q: Commercial Real Estate Schedule Instructions
to be used for
facilities where the
Occupancy is
applicable and
available
24
Anchor
Tenant
AnchorTenant
K460
Name of anchor tenant (s),
if applicable. Anchor
tenant is defined as any
tenant named in a co‐
tenancy clause.
Must not contain a vertical
bar (|, ASCII 7C), carriage
return, line feed, comma
or any unprintable
character.
If there are multiple
Anchor tenants, separate
names with a double semi‐
colon ‘;;’.
Optional
Alpha Numeric
300
25
Loan
Purpose
LoanPurpose
G073
Indicate the purpose of
the CRE Loan at the
origination date as
recorded in Field #10 using
an integer from the
following list.
1. Construction Build to
Suit / credit tenant
lease (meaning 100%
occupancy to an
investment grade
tenant on long‐term
triple net lease, and
NOT a large tenant
with good credit).
2. Land Acquisition &
Development
3. Construction Other
5. Redevelopment /
Repositioning (non
owner occupied)
6. Acquisition (non
owner occupied)
7. Refinance
8. Other
Mandatory
Integer
1
26
Interest
Rate
Variability
InterestRateVariability
K461
Variability of current
interest rates (Fixed,
Floating, or Mixed) to
maturity.
0.
Fully undrawn
commitments
Mandatory
Integer
1
1.
2.
3.
Fixed
Floating
Mixed
Mandatory
Decimal
12
Mandatory
Integer
1
For fully undrawn
commitments, enter 0
(zero).
27
28
Interest
Rate
Interest
Rate
Index
InterestRate
InterestRateIndex
7889
K462
Current interest rate
charged on the CRE Loan.
If the facility includes
multiple draws with
different interest rates,
enter a rate that
approximates the overall
rate on the facility
Provide as a decimal, e.g.:
0.0575 for 5.75%
For floating rate CRE Loans
list base interest rate using
integer code. If borrower
has an option, select the
index actually in use.
0. Fully undrawn
commitments
If the CRE loan is fixed (as
designated in Field #26)
choose the integer for
“Not applicable (Fixed)”.
For loan commitments
where the base interest
rate is mixed, choose the
integer for “Mixed.”
For fully undrawn
commitments, enter 0.
1.
2.
3.
4.
5.
6.
LIBOR
PRIME or Base
Treasury Index
Other
Not applicable (Fixed)
Mixed
For fully undrawn
commitments, enter 0
9
FR Y‐14Q: Commercial Real Estate Schedule Instructions
(zero).
29
Interest
Rate
Spread
InterestRateSpread
K463
For floating rate CRE
Loans, list spread from
base rate in basis points
(this can be either positive
or negative).
If the CRE loan is fixed (as
designated in Field #26)
populate ‘NA’.
If the CRE loan includes
multiple draws with
different spreads, provide
the spread that
approximates the overall
Provide as a decimal, e.g.:
0.0575 for 5.75%
Mandatory
Alpha Numeric
12
Mandatory
Alpha Numeric
12
Mandatory
Alpha Numeric
8
Mandatory
Alpha Numeric
4
Mandatory
Alpha Numeric
9
Enter ‘NA’ if the loan is
fixed
Negative numbers can be
submitted. For negative
values use a negative sign
‘‐‘ not parenthesis ().
For fully undrawn
commitments, enter 0.
spread on the loan.
30
Interest
Rate
Ceiling
InterestRateCeiling
K464
For floating rate CRE
Loans, list rate ceiling if
one is contained in the
credit agreement.
Provide as a decimal, e.g.:
0.0575 for 5.75%
If there is no ceiling,
populate with ‘NONE’.
If the CRE loan is fixed (as
designated in Field#26)
populate ‘NA’.
For fully undrawn
commitments, enter 0.
Enter ‘NA’ if the loan is
fixed
Enter ‘NONE’ if no ceiling.
For loan commitments
with multiple interest rate
ceilings, provide the
maximum interest rate
ceiling.
31
Interest
Rate Floor
InterestRateFloor
K465
For floating rate CRE
Loans, list rate floor if one
is contained in the credit
agreement. If there is no
floor, populate with
‘NONE’.
Provide as a decimal, e.g.:
0.0575 for 5.75%
If the CRE loan is fixed (as
designated in Field #26)
populate ‘NA’.
Enter ‘NONE’ if no floor.
Enter ‘NA’ if the loan is
fixed
For fully undrawn
commitments, enter 0.
For loan commitments
with multiple interest rate
floors, provide the
minimum interest rate
floor.
32
33
Frequency
of Rate
Reset
Interest
Reserves
FrequencyofRateReset
InterestReserves
K466
K467
For floating rate CRE
Loans, list the frequency of
interest rate reset in
months. For frequencies
less than (1) month, report
as (1) month.
Provide in whole months.
Provide the dollar amount
of remaining Interest rate
reserves. Interest reserves
would represent only
those funds remaining
from the original
construction commitment
to be used to pay interest
during the construction
and lease‐up phases. If a
participation, prorate
based on your share of the
credit.
Rounded to whole dollar
amount with no cents,
punctuation or dollar
signs.
If interest reserves are not
applicable, populate’0’
Enter ‘NA’ if the loan is
fixed
For fully undrawn
commitments, enter 0.
Guidelines for populating:
0 (zero) is to be used
for facilities where
an interest reserve is
not part of the
transaction (e.g. non‐
construction loans)
or where the interest
reserve is not
funded.
10
FR Y‐14Q: Commercial Real Estate Schedule Instructions
(zero).
Provide the bank’s total
commitment as of the
origination date given in
Field #10.
Round to the whole dollar.
Do not include
punctuation or dollar sign.
Numeric values are
to be used for
facilities where the
interest reserve is
applicable and
available
34
Originatio
n Amount
OriginationAmount
K468
Mandatory
Numeric
11
Mandatory
Alpha Numeric
50
Mandatory
Integer
1
Mandatory
Numeric
4
Mandatory
Date
10
The origination amount
should not represent the
first draw on a
commitment.
35
Original /
Previous
Loan
Number
OrigLoanNumber
Bank’s original unique
identifier or previously
reported identifier for this
loan record in the event
the loan was converted to
a new system through
migration or acquisition.
Must be unique within a
submission.
If the loan number has not
changed from the prior
quarter, use the current
loan number (Field #1
above).
36
Acquired
Loan
AcqLoan
K469
Indicate if the loan was
acquired as a whole loan
via a bank, portfolio or
individual loan purchase.
1. Yes
2. No
Syndicated loans acquired
through this channel are
reported in this field as “1”
(Yes) and also indicated in
the Participation Flag (data
field #7). Loans originated
and underwritten by the
reporting bank are
reported as “2” (No).
Acquired loans will include
data retrievable from loan
accounting systems of
record reported on a go‐
forward basis.
If the loan has been
renewed or modified, it
should no longer be
reported as an acquired
loan.
37
38
# Days
Principal
or
Interest
Past Due
PastDue
Non‐
Accrual
Date
NonAccrualDate
G077
G078
Report the longest number
of days principal and/or
interest payments are past
due, if such payments are
past due 30 days or more.
If payments are not past
due 30 days or more,
enter zero.
The date the credit facility
was placed on non‐
accrual, if applicable. If
there is no non‐accrual
date, enter 9999‐12‐31.
Numbers only.
For fully undrawn
commitments, enter 0.
Must be in yyyy‐mm‐dd
format, e.g.:
2005‐02‐01
1999‐12‐14
11
FR Y‐14Q: Commercial Real Estate Schedule Instructions
39
Property
Size
PropertySize
K471
Report the current
property size for the
Property Type entered in
Field #9 as follows:
Values must be consistent
with the property type
definitions in Field #9
Retail: Square Feet
Whole number (no
commas or decimals)
Industrial/Warehouse:
Square Feet
Hotel/Hospitality/Gaming:
Rooms
Multi‐family for rent: Units
Homebuilders except
condo: Lots
Condo: Units
Office: Square Feet
Mixed: Square Feet or
‘NA’ (Not Applicable)
Land and Lot
Development: Acreage
Other: Square Feet or ‘NA’
(Not Applicable)
40
Net
Operating
Income
(NOI)
Current
CurrentNetOperatingInc
K472
Report the most recent
annualized NOI that serves
as the identified primary
source of repayment.
NOI period may be prior
fiscal year, trailing twelve
months, or annualized
interim period if
appropriate.
NOI should not be forward
looking in the sense of
being based on potential
future leasing or sales
activity.
Replacement reserves, if
allocated by the borrower
on the operating
statement, should be
deducted from operating
income to arrive at the
Mandatory
Alpha/
12
Numeric
*Mixed is a category that
has been defined in the
Property Type description
as the value to use if the
CRE loan is secured by
multiple property types
and no single one
predominates. If the mixed
property consists primarily
of office, retail or
industrial space, then the
value should be in square
feet. To the extent that
square feet is not the
predominant measure,
then populate the field
with ‘NA ‘.
*Other is a category that
has been defined in the
Property Type description
as the value to use if the
CRE loan is secured by a
property type which is not
included in the list. If that
property is primarily
office, retail or industrial
space, then the value
should be in square feet.
To the extent that square
feet is not the appropriate
value, then the field
should be populated with
‘NA ‘.
Rounded whole dollar
amount with no cents,
e.g.: 20000000
Mandatory
Alpha Numeric
10
Supply numeric values
with no non‐numeric
formatting such as dollar
signs, commas or decimals
but negative numbers can
be submitted. For negative
values use a negative sign
‘‐‘ not parenthesis ().
Guidelines for populating:
0 (zero) is to be used
if the NOI is actually
0
NA is to be used if
the loan is Land and
construction loans
(bhckF158 and
bhckF159 on FR Y‐
9C) not currently
generating income.
12
FR Y‐14Q: Commercial Real Estate Schedule Instructions
NOI.
NOI is prorated based on
the bank’s ownership
interest in a facility and/or
NOI is a shared repayment
source among other debt
obligations as identified in
the credit agreement.
Numeric values are
to be used for
facilities where the
NOI is applicable and
available
For cross‐collateralized
loans, the NOI provided
should represent the total
NOI available from the
underlying collateral pool.
The NOI for loans
originated for the purpose
of construction that are
currently generating
income should be
reported as the actual NOI
from the most recent
operating information
obtained from the
borrower.
41
Last NOI
Date
LastNOIDate
K473
The date for the value
provided in
CurrentNetOperatingInc
(Field #40).
Must be in yyyy‐mm‐dd
format, e.g.:
2005‐02‐01
1999‐12‐14
Mandatory
Date
10
Mandatory
Alpha
12
Must be before or equal to
the quarter end date of
the data.
This date may be Null if
the Net
Operating Income (NOI)
Current
(Field #40) is ‘NA’.
42
Current
Value
CurrentValue
The value of the subject
property may be either an
appraisal or an evaluation
depending on legal (12
CFR 34) and bank policy
requirements.
43
Last
Valuation
Date
LastValuationDate
K475
Value is prorated based on
the bank's ownership
interest in a facility. In
cases of cross‐
collateralization, provide
the sum of all property
values as adjusted for
prorated participations.
The date of the most
recent valuation provided
in Current Value (Field
#42).
Rounded whole dollar
amount with no cents,
e.g.: 20000000
Numeric
Supply numeric values
with no non‐numeric
formatting such as dollar
signs, commas or
decimals.
Must be in yyyy‐mm‐dd
format, e.g.:
2005‐02‐01
1999‐12‐14
Mandatory
Date
10
13
FR Y‐14Q: Commercial Real Estate Schedule Instructions
Must be before or equal to
the quarter end date of
the data.
44
45
46
Cross
Collaterali
zed Loan
Numbers
Additional
Collateral
ASC 310‐
10
CrossCollaterlizedLoans
AdditionalCollateral
ASC31010
Enter the LoanNumbers
(Field #1) for all the loans
which are cross‐
collateralized with loan
reported in Field 1. This
includes loans that have
less than $1 million
committed.
Provide the LoanNumber
separated by a , (comma).
For example, if loans 123
and XYZ are cross‐
collateralized then enter
123, XYZ.
Provide the value of any
cash and marketable
securities that are pledged
as collateral and where the
bank has a first perfected
security interest.
Rounded whole dollar
amount with no cents,
e.g.: 20000000
Reserve applied to the
loan per ASC 310‐10
(formerly FASB 114
Accounting by Creditors
for impairment of a loan)
Mandatory
Alpha
1000
Numeric
The provided loan
numbers must have a
corresponding entry in the
CRE collection. Cross‐
collateralized loans that
are not CRE Loans should
be excluded.
Optional
Numeric
12
Mandatory
Numeric
12
Mandatory
Numeric
12
Mandatory
Alpha Numeric
20
Supply numeric values
with no non‐numeric
formatting such as dollar
signs, commas or
decimals.
Rounded whole dollar
amount with no cents,
e.g.: 20000000
Supply numeric values
with no non‐numeric
formatting such as dollar
signs, commas or
decimals.
Should be 0 if there is no
ASC 310‐10 Reserve for
the loan
For fully undrawn
commitments, enter 0.
47
ASC 310‐
30
ASC31030
Adjustment per ASC 310‐
30 for certain loans or
Debt securities acquired in
a transfer. Provide if
available at the loan level.
Rounded whole dollar
amount with no cents,
e.g.: 20000000
Supply numeric values
with no non‐numeric
formatting such as dollar
signs, commas or
decimals.
Should be 0 if there is no
ASC 310‐30 Reserve for
the loan
For fully undrawn
commitments, enter 0.
48
Fair Value
Adjustme
nt
FairValueAdjustment
For held for sale loans and
loans accounted for under
the fair value option,
include the dollar amount
adjustment (positive or
negative) from the par
balance.
Rounded whole dollar
amount with no cents,
e.g.: 20000000.
Supply numeric values
with no non‐numeric
formatting such as dollar
signs, commas or
decimals.
14
FR Y‐14Q: Commercial Real Estate Schedule Instructions
For negative values use a
negative sign “‐“, not
parentheses.
Should be 0 for loans
valued at par.
Should be ‘NA’ for loans
not held for sale or
accounted for under the
fair value option.
For fully undrawn
commitments, enter 0.
15
FR Y‐14Q: Commercial Real Estate Schedule Instructions
Appendix: Additional Instructions for Completing the Commercial Real Estate Data Collection
Field 11: Below is the list of ISO standard country codes. Provide the relevant 2 letter code in the Field. See also in:
http://www.iso.org/iso/country_codes/iso_3166_code_lists/country_names_and_code_elements.htm
16
FR Y‐14Q: Commercial Real Estate Schedule Instructions
17
| File Type | application/pdf |
| File Title | Microsoft Word - FR_Y-14Q_CRE_2012Q2.docx |
| Author | m1ajf04 |
| File Modified | 2012-05-23 |
| File Created | 2012-05-23 |