FR Y-14Q Retail schedule - US Small Business

FR Y-14Q: Instructions for US Small Business Schedule
FR Y-14Q: Instructions for US Small Business Schedule
In this schedule, bank holding companies (BHCs) should report all "scored" or "delinquency managed" US small
business loans for which a commercial internal risk rating is not used or that uses a different scale than other
corporate loans reported on lines 2.a, 2.b, 3, 4.a, 4.b, 7, 9.a, 9.b.1, 9.b.2, 10.b of schedule HC-C of the FR Y-9C
excluding corporate and SME credit card loans included on line 4.a of schedule HC-C of the FR Y-9C.
For the first reporting period (September 2011), the reporting BHC should report monthly portfolio-level data from
January 2007 to the first reporting period. For subsequent periods, the reporting BHC is required to report data for
the months within the reporting period.
The required segmentations are presented in table A of these instructions. Reporting institutions should segment
the US small business portfolio by product type, vintage, original FICO or equivalent, and delinquency status. More
information on each of these segmentations 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 USSB 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 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 US SB Example Raw Data File Exhibit below provides an example of the dataset to be submitted. Columns D to I
of the example indicate the specific reported segment, while the remaining columns contain the requested summary
variables. Rows 3 to 60 of the example are for the following specific segment: A line of credit or term loan,
originated in 2008 or before, with an original FICO score or equivalent of 620 or lower, 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 the
delinquency status is 30-59 days past due rather than current or 1-29 DPD. There are two product type segments,
two vintage segments, three original FICO or equivalent segments, and five delinquency status segments. This results
in a dataset with 60 rows of data per reporting month (2 x 2 x 3 x 5 = 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 institutions 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 below for the attribute codes for the four segment categories. For
example, in the US SB Example Raw Data 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 delinquency status is 30-59 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: Instructions for US Small Business Schedule
For the requested 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
variables, report the dollar amount of charge-offs or recoveries in the month that they occurred. For the delinquency
status segmentation, categorize charge-offs or recoveries by the 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 reporting institution in that reporting 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 product types as of month-end:
a) Line of Credit or Term Loan
b) Other
2. Vintage - Vintage refers to the calendar year that the account was originated.
a) 2008 and Before
b) 2009 or Later

3. 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
4. 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 nonaccruing) 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 nonaccruing) as of month-end.
e) 120+ DPD: Accounts that are 120 or more days past due (accruing and nonaccruing) as of month-end.

2

FR Y-14Q: Instructions for US Small Business Schedule
B. Summary variables
For each of the segments described above and for each reference month, report the following summary
variables:
1. # Accounts – Total number of accounts on the book for the segment as of month-end.
2. $ Outstandings – Total unpaid principal balance for accounts on the book for the segment as of
month-end.
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. $ Commitments – The total dollar amount of commitments for the segment as of month-end.
6. $ Modifications – Total unpaid principal balance of loans that have been adjusted as part of a
loan modification program.
7. $ Gross contractual charge-offs – The total unpaid principal balance for the segment that was
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 the delinquency status
at charge-off. Do not include bankruptcy charge-offs in this variable.
8. $ 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 the 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 the delinquency status at charge-off. Report recoveries
as a positive number.
10. $ 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. Generally, $ net 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 charge-offs minus [$ gross contractual charge-offs + $
bankruptcy charge-offs — $ recoveries] in this variable, and separately provide an explanation
for the difference. In 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
3

FR Y-14Q: Instructions for US Small Business Schedule
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.

4

FR Y14‐Q: US Small Business Schedule
Instructions: Please EXCLUDE business cards (included in Credit Card Schedule) and rated/graded credits (included in C&I or CRE Schedules).
Table A
Definition
Reference

Segments

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

Product Type
Vintage
Original FICO or equivalent
Delinquency Status

PRODUCT_TYPE
VINTAGE
ORIG_FICO
DLQ_STATUS

Please provide all Dollar Unit data in $ Millions.
SAS
SAS
Segment ID
Data Type Format
Position
Attribute ID within Segment ID Positions
01
02
03
04
05
1‐2
Character char(35)
LOC or TERM Loan
Other
3‐4
2008 and Before
Character char(35)
2009 and Later
5‐6
Character char(35)
< = 620 
>620
N/A
7‐8
Current + 1‐29 DPD
30‐59 DPD 60‐89 DPD 90‐119 DPD 120+ DPD
Character char(35)

SAS Variable Name
N_ACCT
D_OS
N_NEW_ACCOUNTS
D_NEW_ACCOUNTS
D_COMMITMENTS
D_MODIFICATIONS
D_GROSS_CONTRACTUAL_CO
D_BANKRUPTCY_CO
D_RECOVERIES
D_NET_CO

SAS
Data Type
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

D_ADJ_NET_CO

Numeric

16.6

SAS Variable Name

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

Summary Variables
# Accounts
$ Outstandings
# New Accounts
$ New Accounts
$ Commitments
$ Modifications
$ Gross Contractual Charge‐offs
$ Bankruptcy Charge‐offs
$ Recoveries
$ Net Charge‐offs
Adjustment Factor to Reconcile $ Gross
Contractual Charge‐off to $ Net Charge‐offs

US SB Example Raw File Exhibit

A
B
C
1 Business/Portfolio Identifier Data

2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
26
27
28
29
30
31
32
33
34
35
36
37
38
39
40
41
42
43
44
45
46
47
48
49
50
51
52
53
54

BHC 
Name
ABC
ABC
ABC
ABC
ABC
ABC
ABC
ABC
ABC
ABC
ABC
ABC
ABC
ABC
ABC
ABC
ABC
ABC
ABC
ABC
ABC
ABC
ABC
ABC
ABC
ABC
ABC
ABC
ABC
ABC
ABC
ABC
ABC
ABC
ABC
ABC
ABC
ABC
ABC
ABC
ABC
ABC
ABC
ABC
ABC
ABC
ABC
ABC
ABC
ABC
ABC
ABC

BHC 
RSSD_ID #
7654321
7654321
7654321
7654321
7654321
7654321
7654321
7654321
7654321
7654321
7654321
7654321
7654321
7654321
7654321
7654321
7654321
7654321
7654321
7654321
7654321
7654321
7654321
7654321
7654321
7654321
7654321
7654321
7654321
7654321
7654321
7654321
7654321
7654321
7654321
7654321
7654321
7654321
7654321
7654321
7654321
7654321
7654321
7654321
7654321
7654321
7654321
7654321
7654321
7654321
7654321
7654321

Portfolio ID
USSB
USSB
USSB
USSB
USSB
USSB
USSB
USSB
USSB
USSB
USSB
USSB
USSB
USSB
USSB
USSB
USSB
USSB
USSB
USSB
USSB
USSB
USSB
USSB
USSB
USSB
USSB
USSB
USSB
USSB
USSB
USSB
USSB
USSB
USSB
USSB
USSB
USSB
USSB
USSB
USSB
USSB
USSB
USSB
USSB
USSB
USSB
USSB
USSB
USSB
USSB
USSB

D
Segments

Segment 
ID #
01010101
01010101
01010101
01010101
01010101
01010101
01010101
01010101
01010101
01010101
01010101
01010101
01010101
01010101
01010101
01010101
01010101
01010101
01010101
01010101
01010101
01010101
01010101
01010101
01010101
01010101
01010101
01010101
01010101
01010101
01010101
01010101
01010101
01010101
01010101
01010101
01010101
01010101
01010101
01010101
01010101
01010101
01010101
01010101
01010101
01010101
01010101
01010101
01010101
01010101
01010101
01010101

E

Product Type
LOC or TERM Loan
LOC or TERM Loan
LOC or TERM Loan
LOC or TERM Loan
LOC or TERM Loan
LOC or TERM Loan
LOC or TERM Loan
LOC or TERM Loan
LOC or TERM Loan
LOC or TERM Loan
LOC or TERM Loan
LOC or TERM Loan
LOC or TERM Loan
LOC or TERM Loan
LOC or TERM Loan
LOC or TERM Loan
LOC or TERM Loan
LOC or TERM Loan
LOC or TERM Loan
LOC or TERM Loan
LOC or TERM Loan
LOC or TERM Loan
LOC or TERM Loan
LOC or TERM Loan
LOC or TERM Loan
LOC or TERM Loan
LOC or TERM Loan
LOC or TERM Loan
LOC or TERM Loan
LOC or TERM Loan
LOC or TERM Loan
LOC or TERM Loan
LOC or TERM Loan
LOC or TERM Loan
LOC or TERM Loan
LOC or TERM Loan
LOC or TERM Loan
LOC or TERM Loan
LOC or TERM Loan
LOC or TERM Loan
LOC or TERM Loan
LOC or TERM Loan
LOC or TERM Loan
LOC or TERM Loan
LOC or TERM Loan
LOC or TERM Loan
LOC or TERM Loan
LOC or TERM Loan
LOC or TERM Loan
LOC or TERM Loan
LOC or TERM Loan
LOC or TERM Loan

F

Origination 
Vintage
2008 & before
2008 & before
2008 & before
2008 & before
2008 & before
2008 & before
2008 & before
2008 & before
2008 & before
2008 & before
2008 & before
2008 & before
2008 & before
2008 & before
2008 & before
2008 & before
2008 & before
2008 & before
2008 & before
2008 & before
2008 & before
2008 & before
2008 & before
2008 & before
2008 & before
2008 & before
2008 & before
2008 & before
2008 & before
2008 & before
2008 & before
2008 & before
2008 & before
2008 & before
2008 & before
2008 & before
2008 & before
2008 & before
2008 & before
2008 & before
2008 & before
2008 & before
2008 & before
2008 & before
2008 & before
2008 & before
2008 & before
2008 & before
2008 & before
2008 & before
2008 & before
2008 & before

G

Original 
FICO or 
equivalent
<=620
<=620
<=620
<=620
<=620
<=620
<=620
<=620
<=620
<=620
<=620
<=620
<=620
<=620
<=620
<=620
<=620
<=620
<=620
<=620
<=620
<=620
<=620
<=620
<=620
<=620
<=620
<=620
<=620
<=620
<=620
<=620
<=620
<=620
<=620
<=620
<=620
<=620
<=620
<=620
<=620
<=620
<=620
<=620
<=620
<=620
<=620
<=620
<=620
<=620
<=620
<=620

H

I

J
K
Summary Variables

L

M

N

O

P

Q

R

$ 
$ Gross 
$ 
Contractu Bankruptc
$ 
# New 
$ New 
$ 
$ 
Reporting 
# 
Outstandi originatio originatio Commitm Modificati al Charge‐ y Charge‐ Recoverie
offs
s
offs
Delinquency Status Month
Accounts
ngs
ns
ns
ent
ons
Current + 1‐29 DPD
Jan‐07
Current + 1‐29 DPD
Feb‐07
Current + 1‐29 DPD
Mar‐07
Current + 1‐29 DPD
Apr‐07
Current + 1‐29 DPD
May‐07
Current + 1‐29 DPD
Jun‐07
Current + 1‐29 DPD
Jul‐07
Current + 1‐29 DPD
Aug‐07
Current + 1‐29 DPD
Sep‐07
Current + 1‐29 DPD
Oct‐07
Current + 1‐29 DPD
Nov‐07
Current + 1‐29 DPD
Dec‐07
Current + 1‐29 DPD
Jan‐08
Current + 1‐29 DPD
Feb‐08
Current + 1‐29 DPD
Mar‐08
Current + 1‐29 DPD
Apr‐08
Current + 1‐29 DPD
May‐08
Current + 1‐29 DPD
Jun‐08
Current + 1‐29 DPD
Jul‐08
Current + 1‐29 DPD
Aug‐08
Current + 1‐29 DPD
Sep‐08
Current + 1‐29 DPD
Oct‐08
Current + 1‐29 DPD
Nov‐08
Current + 1‐29 DPD
Dec‐08
Current + 1‐29 DPD
Jan‐09
Current + 1‐29 DPD
Feb‐09
Current + 1‐29 DPD
Mar‐09
Current + 1‐29 DPD
Apr‐09
Current + 1‐29 DPD
May‐09
Current + 1‐29 DPD
Jun‐09
Current + 1‐29 DPD
Jul‐09
Current + 1‐29 DPD
Aug‐09
Current + 1‐29 DPD
Sep‐09
Current + 1‐29 DPD
Oct‐09
Current + 1‐29 DPD
Nov‐09
Current + 1‐29 DPD
Dec‐09
Current + 1‐29 DPD
Jan‐10
Current + 1‐29 DPD
Feb‐10
Current + 1‐29 DPD
Mar‐10
Current + 1‐29 DPD
Apr‐10
Current + 1‐29 DPD
May‐10
Current + 1‐29 DPD
Jun‐10
Current + 1‐29 DPD
Jul‐10
Current + 1‐29 DPD
Aug‐10
Current + 1‐29 DPD
Sep‐10
Current + 1‐29 DPD
Oct‐10
Current + 1‐29 DPD
Nov‐10
Current + 1‐29 DPD
Dec‐10
Current + 1‐29 DPD
Jan‐11
Current + 1‐29 DPD
Feb‐11
Current + 1‐29 DPD
Mar‐11
Current + 1‐29 DPD
Apr‐11

S

T

Adjustment 
Factor to 
Reconcile $ 
Gross 
Contractual 
$ Net  Charge‐off to 
Charge‐ $ Net Charge‐
offs
offs

US SB Example Raw File Exhibit

A
B
C
1 Business/Portfolio Identifier Data

2
55
56
57
58
59
60
61
62
63
64
65
66
67
68
69
70
71
72

BHC 
Name
ABC
ABC
ABC
ABC
ABC
ABC
ABC
ABC
ABC
ABC
ABC
ABC
ABC
ABC
ABC
ABC
ABC

BHC 
RSSD_ID #
7654321
7654321
7654321
7654321
7654321
7654321
7654321
7654321
7654321
7654321
7654321
7654321
7654321
7654321
7654321
7654321
7654321

Portfolio ID
USSB
USSB
USSB
USSB
USSB
USSB
USSB
USSB
USSB
USSB
USSB
USSB
USSB
USSB
USSB
USSB
USSB

D
Segments

Segment 
ID #
01010101
01010101
01010101
01010101
01010101
01010101
01010102
01010102
01010102
01010102
01010102
01010102
01010102
01010102
01010102
01010102
01010102

E

Product Type
LOC or TERM Loan
LOC or TERM Loan
LOC or TERM Loan
LOC or TERM Loan
LOC or TERM Loan
LOC or TERM Loan
LOC or TERM Loan
LOC or TERM Loan
LOC or TERM Loan
LOC or TERM Loan
LOC or TERM Loan
LOC or TERM Loan
LOC or TERM Loan
LOC or TERM Loan
LOC or TERM Loan
LOC or TERM Loan
LOC or TERM Loan
…

F

Origination 
Vintage
2008 & before
2008 & before
2008 & before
2008 & before
2008 & before
2008 & before
2008 & before
2008 & before
2008 & before
2008 & before
2008 & before
2008 & before
2008 & before
2008 & before
2008 & before
2008 & before
2008 & before
…

G

Original 
FICO or 
equivalent
<=620
<=620
<=620
<=620
<=620
<=620
<=620
<=620
<=620
<=620
<=620
<=620
<=620
<=620
<=620
<=620
<=620

H

I

J
K
Summary Variables

L

M

N

O

P

Q

R

S

T

Adjustment 
Factor to 
Reconcile $ 
Gross 
Contractual 
$ Net  Charge‐off to 
Charge‐ $ Net Charge‐
offs
offs

$ 
$ Gross 
$ 
Contractu Bankruptc
$ 
# New 
$ New 
$ 
$ 
Reporting 
# 
Outstandi originatio originatio Commitm Modificati al Charge‐ y Charge‐ Recoverie
offs
s
offs
Delinquency Status Month
Accounts
ngs
ns
ns
ent
ons
Current + 1‐29 DPD
May‐11
Current + 1‐29 DPD
Jun‐11
Current + 1‐29 DPD
Jul‐11
Current + 1‐29 DPD
Aug‐11
Current + 1‐29 DPD
Sep‐11
Current + 1‐29 DPD
Oct‐11
30‐59 DPD
Jan‐07
30‐59 DPD
Feb‐07
30‐59 DPD
Mar‐07
30‐59 DPD
Apr‐07
30‐59 DPD
May‐07
30‐59 DPD
Jun‐07
30‐59 DPD
Jul‐07
30‐59 DPD
Aug‐07
30‐59 DPD
Sep‐07
30‐59 DPD
Oct‐07
30‐59 DPD
Nov‐07
……
…
…
…
…
…
…
…
…
…
…

…