FR Y-14Q Retail schedule - International Mortgage

FR Y-14Q: Retail International First Mortgage Schedule Instructions
FR Y-14Q: Retail International First Mortgage Schedule Instructions
This document provides general guidance and data definitions for the International First Mortgage Schedule. In this
schedule, reporting bank holding companies (BHCs) should include all international (not US or US territories) loans
secured by real estate reported on line 1 of schedule HC-C of the FR-Y9C which meet the loan criteria of line item
1.c.2.a of schedule HC-C of the FR-Y9C. Note that this includes international first lien residential mortgage and
international first-lien closed-end home equity loans.
For the first reporting period (e.g., September 2011), report monthly portfolio-level data for the international first
mortgage 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 segments are presented in
Table A below. Reporting BHCs should segment their owned international first mortgage portfolio by product type,
original FICO score or equivalent, geography, vintage, original loan-to-value (LTV), and delinquency status. Please
report only owned loans. Include both held for investment (HFI) and hold for sale (HFS) loans. 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 IntFM 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 of these instructions. Provide all dollar unit data in millions of dollars ($
Millions). Use the SAS variable names and SAS data types provided on the table for the submission.
The Int’l First Mort Ex Data File Exhibit provides an example of the dataset to be submitted. Columns D to K of this
exhibit indicate the specific reported segments while the remaining columns contain the requested summary
variables. Rows 3 to 60 are for the following specific segment: fixed rate, original FICO score or equivalent <=660, in
Canada, originated in 2007 or before, with an original LTV of < 80%, and current or 1-29 days past due. A new
segment starts in row 61. This segment has the same characteristics as the prior segment except that it covers loans
30-89 days past due. There are two product type segments, three original FICO score segments, four geography
segments, two vintage segments, two original LTV segments, and five delinquency status segments. This results in a
maximum size dataset with 480 rows of data per reporting month (2 x 3 x 4 x 2 x 2 x 5 = 480). Please submit all data
files in SAS format (version 7 or higher) only. Include in your submission all segments that are not applicable (e.g.,
there are no loans or accounts in those segments) such that the dataset always has 480 rows of data per reporting
month. For the summary variables, please 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 twelve
digit identifier where each of the pairs of the twelve digits refers to a specific classification for each of the six
segmentation categories. Refer to Table A for the attribute codes for the six segment categories. For example, in the
Int’l First Mort Ex Data File Exhibit, the first segment listed has the segment ID 010101010101 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 010101010102 because all of the attributes are the same as the prior segment
except that the delinquency status is now 30-89 days past due, which is listed in the second position of the attributes
list in Table A. Do not drop leading zeros.
1

FR Y-14Q: Retail International First Mortgage Schedule Instructions
For the requested segment-level 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 please report the dollar amount of charge-offs or recoveries for the segment only
for the month that they occurred. For the delinquency status segmentation, please categorize charge-offs or
recoveries by their delinquency status at charge-off. A 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 product types based on payment terms of the loan (at
origination). The portfolio should be segmented into two product types:
a) Fixed Rate
b) Other
2. Original FICO Score or Equivalent – Segment the portfolio by original FICO score or equivalent.
Original FICO score 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) <= 660
b) > 660
c) N/A—Original FICO or equivalent score is missing or unknown
3. Geography – Report the region in which the property is located. Segment the portfolio into the
following four geographical area designations:
a) Region 1: Canada
b) Region 2: EMEA—Europe, Middle East, and Africa
c) Region 3: LATAM—Latin America and Caribbean
d) Region 4: APAC—Asia Pacific
4. Vintage – Vintage refers to the calendar year that the account was originated. There are two
possible vintages to report:
a) 2007 and before
b) 2008 and later
5. Original LTV – The original loan-to-value ratio is the original amount of the loan divided by the
property value at the time of origination. Segment the portfolio as follows:
a) < 80
b) >= 80

2

FR Y-14Q: Retail International First Mortgage Schedule Instructions
6. Delinquency Status – Segment the portfolio into the following five 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) 30-89 DPD: Accounts that are 30 to 89 days past due (accruing and non-accruing) as of
month-end.
c) 90-119 DPD: Accounts that are 90 to 119 days past due (accruing and non-accruing) as of
month-end.
d) 120-179 DPD: Accounts that are 120 to 179 days past due (accruing and non-accruing) as of
month-end.
e) 180+ DPD: Accounts that are 180 or more days past due (accruing and non-accruing) as of
month-end.
B. Summary Variables
For each of the segments described above and for each reference month, please report information on the
following summary variables:
1. # Accounts – Total number of accounts on the book for the segment 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 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 as of month-end.
4. $ New Accounts – The total dollar amount of new accounts originated (or purchased) in the given
month for the segment as of month-end.
5. $ Gross Contractual Charge-offs – The total unpaid principal balance for the segment 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, please categorize charge-offs by their
delinquency status at charge-off.
6. $ Bankruptcy Charge-offs – The total unpaid principal balance 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 their delinquency status at charge-off.
7. $ Recoveries – The total dollar amount of any balance recovery collected during the month from
previously charged-off loans for the segment as of month-end. For the delinquency status
segmentation, categorize recoveries by their delinquency status at charge-off. Recoveries should be
reported as a positive value.

3

FR Y-14Q: Retail International First Mortgage Schedule Instructions
8. $ Net Charge-offs – The total unpaid principal balance 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 contractual charge-offs should equal [$ gross contractual
charge-offs + $ bankruptcy charge-offs — $ recoveries].
9. 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], please provide the value of $ net contractual charge-offs minus [$ gross contractual
charge-offs + $ bankruptcy charge-offs — $ recoveries] in this variable. In a separate document
included in your submission, provide an explanation for such a difference (for example, fraud losses
are also included in the 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.
10. $ 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.
11. $ 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.
12. $ 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.
13. $ New REO - The total unpaid principal balance of foreclosed loans where the institution has bought
back the property in auction in the reporting month.

4

FR Y‐14Q:  Retail International Mortgage Schedule

Definition
Reference

Segments

Please provide all Dollar Unit data in $ Millions.
SAS
SAS
Data Type Format
SAS Variable Name

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

Product Type
Original FICO or Equivalent
Geography
Vintage
Original LTV
Delinquency Status

PRODUCT_TYPE
ORIG_FICO
GEOGRAPHY
VINTAGE
ORIG_LTV
DLQ_STATUS

Character
Character
Character
Character
Character
Character

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

SAS Variable Name
N_ACCT
D_OS
N_NEW_ACCOUNTS
D_NEW_ACCOUNTS
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

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

Table A

Segment ID
Position
1‐2
3‐4
5‐6
7‐8
9‐10
11‐12

Attribute ID within Segment ID Positions
01
02
03
04
05
Fixed Rate
Others
> 660
N/A
< =  660
Region 1
Region 4
Region 2
Region 3
2007 and Before
2008 and Later
< 80
>= 80
Current & 1‐29DPD 30 ‐89 DPD
90‐119 DPD 120‐179 DPD 180+ DPD

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

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

Regions
Region 1
Region 2
Region 3
Region 4

International Geographic Regions
Canada
EMEA‐‐Europe, Middle East, and Africa
LATAM‐‐Latin America and Caribbean
APAC‐‐Asia Pacific

 Int'l First Mort Ex Data File Exhibit

A
B
1 Business/Portfolio Identifier Data

2

BHC Name

BHC RSSD_ID #

C

D

E

F

G

H

I

J

K

L
Summary Variables

Segments

Portfolio ID

Segment ID #

Product Type

Origination FICO or 
Equivalent

Geography

Vintage

Original LTV

Delinquency Status

Reporting Month

3 ABC

7654321 IntFM

010101010101

Fixed Rate

<= 660

Region 1

2007 and Before

< 80

Current + 1‐29 DPD

Jan‐07

4 ABC

7654321 IntFM

010101010101

Fixed Rate

<= 660

Region 1

2007 and Before

< 80

Current + 1‐29 DPD

Feb‐07

5 ABC

7654321 IntFM

010101010101

Fixed Rate

<= 660

Region 1

2007 and Before

< 80

6 ABC

7654321 IntFM

010101010101

Fixed Rate

<= 660

Region 1

2007 and Before

< 80

Current + 1‐29 DPD

Apr‐07

7 ABC

7654321 IntFM

010101010101

Fixed Rate

<= 660

Region 1

2007 and Before

< 80

Current + 1‐29 DPD

May‐07

8 ABC

7654321 IntFM

010101010101

Fixed Rate

<= 660

Region 1

2007 and Before

< 80

Current + 1‐29 DPD

Current + 1‐29 DPD

Mar‐07

Jun‐07

9 ABC

7654321 IntFM

010101010101

Fixed Rate

<= 660

Region 1

2007 and Before

< 80

Current + 1‐29 DPD

Jul‐07

10 ABC

7654321 IntFM

010101010101

Fixed Rate

<= 660

Region 1

2007 and Before

< 80

Current + 1‐29 DPD

Aug‐07

11 ABC

7654321 IntFM

010101010101

Fixed Rate

<= 660

Region 1

2007 and Before

< 80

Current + 1‐29 DPD

Sep‐07

12 ABC

7654321 IntFM

010101010101

Fixed Rate

<= 660

Region 1

2007 and Before

< 80

Current + 1‐29 DPD

Oct‐07

13 ABC

7654321 IntFM

010101010101

Fixed Rate

<= 660

Region 1

2007 and Before

< 80

Current + 1‐29 DPD

Nov‐07

14 ABC

7654321 IntFM

010101010101

Fixed Rate

<= 660

Region 1

2007 and Before

< 80

Current + 1‐29 DPD

Dec‐07

15 ABC

Region 1

2007 and Before

< 80

Current + 1‐29 DPD

16 ABC

7654321 IntFM

010101010101

Fixed Rate

<= 660

Region 1

2007 and Before

< 80

Current + 1‐29 DPD

Feb‐08

17 ABC

7654321 IntFM

010101010101

Fixed Rate

<= 660

Region 1

2007 and Before

< 80

Current + 1‐29 DPD

Mar‐08

18 ABC

7654321 IntFM

010101010101

Fixed Rate

<= 660

Region 1

2007 and Before

< 80

Current + 1‐29 DPD

Apr‐08

19 ABC

7654321 IntFM

010101010101

Fixed Rate

<= 660

Region 1

2007 and Before

< 80

Current + 1‐29 DPD

May‐08

20 ABC

7654321 IntFM

010101010101

Fixed Rate

<= 660

Region 1

2007 and Before

< 80

Current + 1‐29 DPD

21 ABC

7654321 IntFM

010101010101

Fixed Rate

<= 660

Region 1

2007 and Before

< 80

Current + 1‐29 DPD

Jul‐08

22 ABC

7654321 IntFM

010101010101

Fixed Rate

<= 660

Region 1

2007 and Before

< 80

Current + 1‐29 DPD

Aug‐08

23 ABC

7654321 IntFM

010101010101

Fixed Rate

<= 660

Region 1

2007 and Before

< 80

Current + 1‐29 DPD

Sep‐08

24 ABC

7654321 IntFM

7654321 IntFM

010101010101

010101010101

Fixed Rate

<= 660

Jan‐08

Jun‐08

Fixed Rate

<= 660

Region 1

2007 and Before

< 80

Current + 1‐29 DPD

Oct‐08

25 ABC

7654321 IntFM

010101010101

Fixed Rate

<= 660

Region 1

2007 and Before

< 80

Current + 1‐29 DPD

Nov‐08

26 ABC

7654321 IntFM

010101010101

Fixed Rate

<= 660

Region 1

2007 and Before

< 80

Current + 1‐29 DPD

Dec‐08

27 ABC

7654321 IntFM

010101010101

Fixed Rate

<= 660

Region 1

2007 and Before

28 ABC

7654321 IntFM

010101010101

Fixed Rate

<= 660

Region 1

2007 and Before

< 80

Current + 1‐29 DPD

Feb‐09

29 ABC

7654321 IntFM

010101010101

Fixed Rate

<= 660

Region 1

2007 and Before

< 80

Current + 1‐29 DPD

Mar‐09

30 ABC

7654321 IntFM

010101010101

Fixed Rate

<= 660

Region 1

2007 and Before

< 80

Current + 1‐29 DPD

Apr‐09

31 ABC

7654321 IntFM

010101010101

Fixed Rate

<= 660

Region 1

2007 and Before

< 80

Current + 1‐29 DPD

May‐09

32 ABC

7654321 IntFM

010101010101

Fixed Rate

<= 660

Region 1

2007 and Before

< 80

Current + 1‐29 DPD

< 80

Current + 1‐29 DPD

Jan‐09

Jun‐09

33 ABC

7654321 IntFM

010101010101

Fixed Rate

<= 660

Region 1

2007 and Before

< 80

Current + 1‐29 DPD

Jul‐09

34 ABC

7654321 IntFM

010101010101

Fixed Rate

<= 660

Region 1

2007 and Before

< 80

Current + 1‐29 DPD

Aug‐09

35 ABC

7654321 IntFM

010101010101

Fixed Rate

<= 660

Region 1

2007 and Before

< 80

Current + 1‐29 DPD

Sep‐09

# Accounts

M

$ Outstandings

N

# New Origination

O

$ New 
Origination

P

$ Gross Contractual 
Charge‐offs

Q

$ Bankruptcy 
Charge‐offs

R

$ Recoveries

S

T

$ Net Charge 
Off 
$ Net Charge Offs Reconciliation

U

V

W

X

$ Foreclosure

$ New Foreclosure

$ REO

$ New REO

 Int'l First Mort Ex Data File Exhibit

A
B
1 Business/Portfolio Identifier Data

2

BHC Name

BHC RSSD_ID #

C

D

E

F

G

H

I

J

K

L
Summary Variables

Segments

Portfolio ID

Segment ID #

Product Type

Origination FICO or 
Equivalent

Geography

Vintage

Original LTV

Delinquency Status

Reporting Month

36 ABC

7654321 IntFM

010101010101

Fixed Rate

<= 660

Region 1

2007 and Before

< 80

Current + 1‐29 DPD

Oct‐09

37 ABC

7654321 IntFM

010101010101

Fixed Rate

<= 660

Region 1

2007 and Before

< 80

Current + 1‐29 DPD

Nov‐09

38 ABC

7654321 IntFM

010101010101

Fixed Rate

<= 660

Current + 1‐29 DPD

Dec‐09

39 ABC

7654321 IntFM

010101010101

Fixed Rate

<= 660

Region 1

2007 and Before

< 80

Current + 1‐29 DPD

40 ABC

7654321 IntFM

010101010101

Fixed Rate

<= 660

Region 1

2007 and Before

< 80

Current + 1‐29 DPD

Feb‐10

41 ABC

7654321 IntFM

010101010101

Fixed Rate

<= 660

Region 1

2007 and Before

< 80

Current + 1‐29 DPD

Mar‐10

42 ABC

7654321 IntFM

010101010101

Fixed Rate

<= 660

Region 1

2007 and Before

< 80

Current + 1‐29 DPD

Apr‐10

43 ABC

7654321 IntFM

010101010101

Fixed Rate

<= 660

Region 1

2007 and Before

< 80

Current + 1‐29 DPD

May‐10

44 ABC

7654321 IntFM

010101010101

Fixed Rate

<= 660

Region 1

2007 and Before

< 80

Current + 1‐29 DPD

45 ABC

7654321 IntFM

010101010101

Fixed Rate

<= 660

Region 1

2007 and Before

< 80

Current + 1‐29 DPD

Jul‐10

46 ABC

7654321 IntFM

010101010101

Fixed Rate

<= 660

Region 1

2007 and Before

< 80

Current + 1‐29 DPD

Aug‐10

47 ABC

7654321 IntFM

010101010101

Fixed Rate

<= 660

Region 1

2007 and Before

< 80

Current + 1‐29 DPD

Sep‐10

Region 1

2007 and Before

< 80

7654321 IntFM

010101010101

Fixed Rate

<= 660

Region 1

2007 and Before

< 80

Current + 1‐29 DPD

Oct‐10

7654321 IntFM

010101010101

Fixed Rate

<= 660

Region 1

2007 and Before

< 80

Current + 1‐29 DPD

Nov‐10

50 ABC

7654321 IntFM

010101010101

Fixed Rate

<= 660

Region 1

2007 and Before

< 80

Current + 1‐29 DPD

Dec‐10

51 ABC

7654321 IntFM

010101010101

Fixed Rate

<= 660

Region 1

2007 and Before

52 ABC

7654321 IntFM

010101010101

Fixed Rate

<= 660

Region 1

2007 and Before

< 80

Current + 1‐29 DPD

Feb‐11

53 ABC

7654321 IntFM

010101010101

Fixed Rate

<= 660

Region 1

2007 and Before

< 80

Current + 1‐29 DPD

Mar‐11

54 ABC

7654321 IntFM

010101010101

Fixed Rate

<= 660

Region 1

2007 and Before

< 80

Current + 1‐29 DPD

Apr‐11

55 ABC

7654321 IntFM

010101010101

Fixed Rate

<= 660

Region 1

2007 and Before

< 80

Current + 1‐29 DPD

May‐11

56 ABC

7654321 IntFM

010101010101

Fixed Rate

<= 660

Region 1

2007 and Before

< 80

Current + 1‐29 DPD

Current + 1‐29 DPD

010101010101

Fixed Rate

<= 660

Region 1

2007 and Before

< 80

Current + 1‐29 DPD

Jul‐11

7654321 IntFM

010101010101

Fixed Rate

<= 660

Region 1

2007 and Before

< 80

Current + 1‐29 DPD

Aug‐11

59 ABC

7654321 IntFM

010101010101

Fixed Rate

<= 660

Region 1

2007 and Before

< 80

Current + 1‐29 DPD

Sep‐11

60 ABC

7654321 IntFM

010101010101

Fixed Rate

<= 660

Region 1

61 ABC

7654321 IntFM

010101010102

Fixed Rate

<= 660

Region 1

2007 and Before

< 80

30‐89 DPD

Jan‐07

62 ABC

7654321 IntFM

010101010102

Fixed Rate

<= 660

Region 1

2007 and Before

< 80

30‐89 DPD

Feb‐07

63 ABC

7654321 IntFM

010101010102

Fixed Rate

<= 660

Region 1

2007 and Before

< 80

30‐89 DPD

Mar‐07

64 ABC

7654321 IntFM

010101010102

Fixed Rate

<= 660

Region 1

2007 and Before

< 80

30‐89 DPD

Apr‐07

65 ABC

7654321 IntFM

010101010102

Fixed Rate

<= 660

Region 1

2007 and Before

< 80

30‐89 DPD

May‐07

66 ABC

7654321 IntFM

010101010102

Fixed Rate

<= 660

Region 1

2007 and Before

< 80

30‐89 DPD

Current + 1‐29 DPD

$ Gross Contractual 
Charge‐offs

R

$ Bankruptcy 
Charge‐offs

S

T

$ Net Charge 
Off 
$ Net Charge Offs Reconciliation

$ Recoveries

U

V

W

X

$ Foreclosure

$ New Foreclosure

$ REO

$ New REO

Oct‐11

Jun‐07

67 ABC

7654321 IntFM

010101010102

Fixed Rate

<= 660

Region 1

2007 and Before

< 80

30‐89 DPD

Jul‐07

68 ABC

7654321 IntFM

010101010102

Fixed Rate

<= 660

Region 1

2007 and Before

< 80

30‐89 DPD

Aug‐07

69 ABC

7654321 IntFM

010101010102

Fixed Rate

<= 660

Region 1

2007 and Before

< 80

30‐89 DPD

Sep‐07

70 ABC

7654321 IntFM

010101010102

Fixed Rate

<= 660

Region 1

2007 and Before

< 80

30‐89 DPD

71 ABC

7654321 IntFM

010101010102

Fixed Rate

<= 660

Region 1

2007 and Before

< 80

30‐89 DPD

…

…

…

$ New 
Origination

Q

Jun‐11

7654321 IntFM

58 ABC

72

# New Origination

P

Jan‐11

57 ABC

< 80

$ Outstandings

O

Jun‐10

49 ABC

2007 and Before

N

Jan‐10

48 ABC

< 80

# Accounts

M

Oct‐07
Nov‐07

…

…

…

…

…

…

…

…

…

…

…

…

…

…