FR Y-14Q Retail Small International

FR Y-14Q: Instructions for International Small Business Schedule
FR Y-14Q: Instructions for International Small Business Schedule
In this schedule, bank holding companies (BHCs) should include all "scored" or "delinquency managed" international
small business loans for which a commercial internal risk rating is not used or that uses a different scale than other
corporate loans international 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.
For the first reporting period (e.g., 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 below. 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 (Variable name: BHC_NAME),
your RSSD ID number (Variable name: RSSD_ID), the reporting month (Variable name: REPORTING_MONTH), and
Portfolio ID (Variable name: PORTFOLIO_ID) (use IntSB 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).
Detailed instructions on how to submit the data will be provided separately. Include in the submission all segments
that are not applicable (e.g., there are no loans or accounts in those segments)
Reporting institutions should provide a segment ID for each reported segment. This segment ID should be a unique
twelve digit identifier where each pair 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. Do not drop
leading zeros.
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
b) Term Loan
c) Other

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FR Y-14Q: Instructions for International Small Business Schedule
2. Age - Age refers to the time that has elapsed since the account was originated.
a) <= Three years old
b) > Three years old
3. Geography –Segment the portfolio into the following four geographical area designations. The
borrower’s current place of residency should be used to define the region.
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. 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
5. 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.
6. Secured or unsecured: Segment the portfolio based on the following two categories:
a) Secured
b) Unsecured
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.
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FR Y-14Q: Instructions for International Small Business Schedule
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. As a separate document included in the submission, provide an explanation
for such a difference (for example, fraud losses are also included in the reporting BHC’s $ net
charge-offs variable). If the adjustment factor variable represents more than one factor leading
to the difference, provide a separate breakout of the multiple factors

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FR Y-14Q: Instructions for International Small Business Schedule

FR Y-14Q: INTERNATIONAL Small Business Schedule

Table A
Definition
Reference
Report Instruction A - 1
Report Instruction A - 2
Report Instruction A - 3
Report Instruction A - 4
Report Instruction A - 5
Report Instruction A - 6
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

Segments

Variable Name

Product Type
Age
Geography
Original FICO or equivalent
Delinquency Status
Secured or Unsecured
Table B

PRODUCT_TYPE
AGE
GEOGRAPHY
ORIG_FICO
DLQ_STATUS
SECURED

Please provide all Dollar Unit data in $ Millions.
Segment ID
Position
Data Type Format
Attribute ID within Segment ID Positions
01
02
03
04
05
Character char(35)
1-2
LOC or TERM Loan
Other
Character char(35)
3-4
<= Three years old
> Three years old
Character char(35)
5-6
Region 1
Region 4
Region 2
Region 3
Character char(35)
7-8
< = 620
N/A
>620
9-10
Current + 1-29 DPD 30-59 DPD
Character char(35)
60-89 DPD 90-119 DPD 120+ DPD
Character char(35)
11-12
Secured
Unsecured

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

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

Data Type
Numeric
Numeric
Numeric
Numeric
Numeric
Numeric
Numeric
Numeric
Numeric
Numeric

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

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

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