FR Y-14Q Corporate Loan

Capital Assessment and Stress Testing

FR Y-14Q_Corporate_Loan_20120928

Wholesale Risk (Corporate Loans) - Quarterly

OMB: 7100-0341

⚠️ Notice: This form may be outdated. More recent filings and information on OMB 7100-0341 can be found here:

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FR Y-14 Q: Corporate Loan Data Schedule Instructions
A. Loan Population

FR Y-14 Q: Corporate Loan Data Schedule Instructions

Show all data as of the most recent quarter end prior to the submission
Report only loans “graded” or “rated” using the reporting entity’s commercial credit rating system, as it is
defined in the reporting entity’s normal course of business. Include all corporate loans with a committed
balance equal to or greater than $1 million.
Do not report "scored" or "delinquency managed" small business loans on this schedule. The reporting entity
should use its business as usual definition of small business loans. These loans do not have a commercial
internal risk rating and should be treated as retail loans. Exclude loan level detail for all unplanned overdrafts
(as used in the FR Y-9C) included in Other Loans (BHCKJ451). Exclude domestic and international business and
corporate credit card or charge card loans included in the Y-14M credit card collection. 1
Include all corporate loans that are at the consolidated Bank Holding Company (BHC) level and not just those of
the banking subsidiaries, as well as any unused but legally binding commitments that would be reported in the
relevant FR Y-9C category (as outlined Additional Instructions for Field 26) if such loans were drawn. For clarity,
exclude informal “advised lines” (i.e., a revocable commitment by the bank to lend funds for up to a specified
period of time, usually one year, sometimes referred to as a guidance line) from commitments.
The population of corporate loans includes loans that are held for sale or valued under a fair value option, but
not trading book assets (refer to FR Y-9C instructions, pages HC-5 and HC-6). Consistent with FR Y-9C
instructions, report all loans net of charge-offs, fair value adjustments (FVA) and ASC 310-30 (originally issued
as SOP 03-3) adjustments, if applicable, but gross of ASC 310-10 (originally issued as FAS 114 Accounting by
creditors for impairment of a loan) reserve amounts. Charge-offs, FVA, ASC 310-10 reserve amounts, and ASC
310-30 adjustments should be reported separately in the designated fields (28, 29, 30, and 31 respectively).
The population of loans should be reported at the credit facility level. For purposes of this collection, a credit
facility is defined as any legally binding credit extension to a legal entity under a specific credit agreement. A
credit facility may be secured or unsecured, term or revolving, drawn or undrawn (excluding informal advised
lines). The credit facility may also allow for multiple extensions of credit (or draws) with unique borrowing
terms such as interest rate or repayment date; however, ultimately the aggregation of such extensions of credit
are governed under one common credit agreement. Corporate borrowers may have multiple facilities from the
same bank. Each facility should be reported separately, but multiple draws within a facility should be
consolidated at the facility level. Descriptions of typical credit facility types are outlined in Additional
Instructions for Field 20.
Reporting Specifications

Loans for which a commercially-graded corporation is ultimately responsible for repayment of credit losses
incurred should be reported in the FR Y-14Q Corporate Loan schedule.
If there is any individual liability associated with the sub-lines such that individual borrower characteristics are
taken into account during the underwriting decision, and/or performance on the credit is reported to the credit
bureaus, the loan should be reported in the FR Y-14M Credit Card schedule.
1

FR Y-14 Q: Corporate Loan Data Schedule Instructions
This will be a “quarter-end” file produced initially for the quarter ending 9/30/2012. The quarterly data
submissions are due on the same schedule as the FR Y-9C submissions. The table on the following pages shows
the fields that should be contained in the submission file.
Refer to the Additional Instructions when noted for certain field variables and descriptions.
All dollar amounts in Fields 1 through 48 should represent only the BHC’s pro-rata portion of any syndicated or
participated loan. Where applicable, the MDRM (Micro Data Reference Manual) numbers are provided to map
the collected data items to other data items reported by the institution.
Fields 49 through 82 (Obligor Financial Data Section), should be reported on all loans as described in Loan
Population on the last calendar day of the quarter, excluding loans with:
(i)
(ii)
(iii)
(iv)

An obligor domiciled outside of the US (Field 6),
An obligor with a NAICS code beginning with 52 (Finance and Insurance),
or 5312 (Real Estate Agents and Brokers);
An obligor that is a nonprofit organization or federal, state, or local
government or related agencies; and
An obligor that is a Natural Person.

For loans which meet the exclusions above, Fields 49 through 82 should be left blank.
The Obligor Financial Data Section should be reported for the legal entity which provides the primary source of
repayment for the facility identified in Field 15. If this entity is the same as the Obligor identified in Field 2, the
Obligor Financial Data Section should reflect financial information of that Obligor and Fields 49-51 should be
left blank. However, if the primary source of repayment is provided by an entity which is different than the
Obligor identified in Field 2, the entity should be identified in Fields 49-51 and the Obligor Financial Data
section should reflect the financial information for this entity. All other Obligor Fields reported in the “Loan
and Obligor Description Section” should continue to reflect the Obligor identified in Field 2.
Data in Fields 54 through 82 should be reported or calculated in accordance with GAAP standards. Note
descriptions in the Obligor Financial Data Section provide guidance on what should be reported in each field
based on commonly-used definitions; unless otherwise instructed, a reporting bank should report the Fields as
defined by its financial spreading systems (i.e., software programs on which the BHC spreads and analyzes the
financial statements of its customers) in accordance with its credit policy.
Fields 54, 56, 57, 58, and 59 should be reported for the most recently available trailing twelve month (TTM)
period, with the ending date indicated in Field 52. If an obligor lacks trailing twelve months of financial
information sufficient for Fields 54, 56, 57, 58, and 59, provide the underwritten annual information for Fields
54, 56, 57, 58, and 59, with the ending date indicated in Field 52. Fields 55 and 60 should be reported for the
TTM period ended one year prior to the date indicated in Field 52. If an obligor lacks trailing twelve months of
financial information sufficient for Fields 55 and 60, provide the underwritten annual information for Fields 55
and 60, with the ending date one year prior to the date indicated in Field 52.
Data Format

FR Y-14 Q: Corporate Loan Data Schedule Instructions
Data should be provided in a single extensible markup language file (.xml). No quotation marks should be used
as text identifiers. Do not provide a header row or a row count. This file will contain one record per active loan
in the contributor’s inventory.

FR Y-14 Q: Corporate Loan Data Schedule Instructions
Loan and Obligor Description Section
Field
No.

Field Name

Technical Field Name

MDRM
Mnemonic

Description

Allowable Values

Mandatory/
Optional

Data
Type

Field
Length

Customer ID

CLCOM047

The unique internal
identifier for the
customer
relationship under
which the obligor's
exposure is
aggregated in the
reporting entity's
credit systems. For
stand-alone or
ultimate parent
obligors, this may be
the same as the
unique internal
identifier for the
obligor provided in
Field #2.

Must not contain a Mandatory
carriage return, line
feed, comma or
any unprintable
character.

Alpha
Numeric

Internal ID

InternalObligorID

CLCOM300

The reporting
entity’s unique
internal identifier for
the obligor.

Must not contain a Mandatory
carriage return, line
feed, comma or
any unprintable
character.

Alpha
Numeric

Original
Internal ID

OriginalInternalObligorID

CLCOG064

The internal
identification code
assigned to the
obligor in the
previous submission.
If there is no change
from the prior
submission, or if this
is the first
submission, the
Internal ID reported
in Field #2 should be
used as the Original
Internal ID.

Must not contain a Mandatory
carriage return, line
feed, comma or
any unprintable
character.

Alpha
Numeric

Obligor Name

ObligorName

CLCO9017

The obligor name on
the credit facility.
Full legal corporate
name is desirable. 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 Mandatory
carriage return, line
feed, comma or
any unprintable
character.

Alpha
Numeric

250

City

CLCO9130

The name of the city
in which the obligor
is headquartered.

Free text indicating Mandatory
the City where the
Obligor is physically
headquartered.

Alpha
Numeric

FR Y-14 Q: Corporate Loan Data Schedule Instructions
6

Country

CLCO9031

The Country in which
the obligor is
headquartered. See
Additional
Instructions for ISO
standard codes.

Use the 2 letter
Country Code for
foreign properties
as found in
Additional
Instructions.

Mandatory

Alpha
Numeric

Zip Code

ZipCodeForeignMailingCode

CLCO9220

The zip code or
foreign mailing code
of the physical
location of the
obligor’s
headquarters.

For US: five-digit
ZIP code. If the ZIP
code begins with
zeroes, leading
zeroes must be
specified with no
punctuation.

Mandatory

Alpha
Numeric

Report 4 to 6 digit
number. If this
code is not
available, then
provide a SIC or
GICS industry code
as shown next.

Either
NAICS, GIC,
or SIC is
Mandatory

Alpha
Numeric

1. NAICS

Mandatory

Integer

Mandatory

Alpha
Numeric

For International:
use country specific
postal code.
8

Industry Code

IndustryCode

CLCO4537

The numeric code
that describes the
primary business
activity of the obligor
according to the
North American
Industry
Classification System
(NAICS). If the NAICS
code is not available,
provide either the
Standard Industrial
Classification (SIC),
or Global Industry
Classification
Standard (GICS).

If the obligor is an
individual, the
industry code should
be consistent with
the industry in which
the commercial
purpose of the loan
operates.
9

Industry Code
Type

Obligor
Internal Risk
Rating

IndustryCodeType

InternalRating

CLCOM297

CLCOG080

Select the type of
industry code
identification
scheme used in field
#8.

2. SIC
3. GICS

Report the obligor
Free text indicating
rating grade from
the obligor rating
the reporting entity’s grade.
internal risk rating
system.
This is the reporting
entity’s probability
of default (PD)
rating. If the
reporting entity uses
a one-dimensional
risk rating system,
record that rating
here.

FR Y-14 Q: Corporate Loan Data Schedule Instructions
11

TIN

CLCO6191

The Taxpayer
Identification
Number (TIN)
assigned to the
obligor by the U.S.
Internal Revenue
Service (IRS) in the
administration of tax
laws. If the
borrowing entity is
an individual (s)
(Natural Person (s)),
do not report Social
Security Number;
instead enter ‘NA’.
If, the borrowing
entity does not have
a TIN, enter ‘NA’.

The 9 digit assigned Mandatory
by the Internal
Revenue Service for
the obligor
identified in field
#2. Allowable
forms are either
#########,########
#, or ‘NA’.

Stock
Exchange

StockExchange

CLCO4534

Name of the Stock
Free text
Exchange on which
the primary stock of
the obligor, or its
parent, trades. If the
borrowing entity is
not publicly traded,
enter ‘NA’.

Ticker Symbol

TKR

CLCO4539

Stock Symbol for
stocks listed and
traded on the
regulated exchange
provided in Field
#12. For subsidiaries
of public companies,
use parent ticker
symbol from its
primary Stock
Exchange. If the
borrowing entity is
not publicly traded,
enter ‘NA’.

CUSIP

CLCO9161

CUSIPs are
identifiers created
and delivered by the
CSB (CUSIP Service
Bureau). Report the
first six characters
which are known as
the base (or CUSIP-6)
and uniquely identify
the issuer. If a CUSIP
does not apply,
enter ‘NA’.

Alpha
Numeric

Mandatory

Alpha
Numeric

100

Free text

Mandatory

Alpha
Numeric

Must be valid 6
digit CUSIP number
issued by the CUSIP
Service Bureau.

Mandatory

Alpha
Numeric

FR Y-14 Q: Corporate Loan Data Schedule Instructions
15

Internal
Credit Facility
ID

InternalCreditFacilityID

CLCOM142

The reporting
entity’s unique
internal identifier for
this credit facility
record. It must
identify the credit
facility for its entire
life and must be
unique.

Must be unique
Mandatory
within a submission
and over time. That
is, the same
submission file
must not have two
facilities with the
same Credit Facility
ID.

In the event the
internal facility ID
changes (i.e., loan
was converted to a
new system through
migration or
acquisition), also
provide Original
Internal credit
facility ID in line 16.

May not contain a
carriage return, line
feed, comma or
any unprintable
character.

May not contain a
Mandatory
carriage return, line
feed, comma or
any unprintable
character.

Original
Internal
Credit Facility
ID

OriginalInternalCreditFacilityID

CLCOM296

The Internal
identification code
assigned to the
credit facility record
in the previous
submission. If there
is no change from
the prior submission,
or if this is the first
submission, then the
Internal credit
facility ID reported in
Field #15 should be
used as the Original
Internal credit
facility ID.

Credit Facility
Internal Risk
Rating

CreditFacilityRating

CLCOG081

Report the credit
Free text indicating
facility’s assigned
the LGD rating or
loss severity rating
‘NA.’
grade (also known as
the loss given default
(LGD) rating) from
the reporting entity’s
internal risk rating
system.

Mandatory

Alpha
Numeric

If no credit facility
rating is assigned,
enter ‘NA.’

FR Y-14 Q: Corporate Loan Data Schedule Instructions
18

Origination
Date

OriginationDate

CLCO9912

The date a credit
facility becomes a
legally binding
agreement. If the
credit facility has
been renewed, use
the renewal date as
the Origination Date
(except for extension
options that were at
the sole discretion of
the obligor). The
renewal date would
include all credit
actions that require
bank approval and
that change the
contractual date of
the obligation.

Must be in yyyymm-dd format,
e.g.:
2005-02-01
1999-12-14

Mandatory

Date

Must be before or
equal to the
quarter end date of
the data.

Maturity Date

MaturityDate

CLCO9914

The last date upon
which the funds
must be repaid,
inclusive of
extension options
that are solely at the
borrower’s
discretion, and
according to the
most recent terms of
the credit
agreement. For
demand loan,
enter9999-01-01.

Must be in yyyymm-dd format,
e.g.:
2005-02-01
1999-12-14

Mandatory

Date

Credit Facility
Type

FacilityType

CLCOG072

See Additional
Instructions for
credit facility type
descriptions. Only
use designated
descriptions; if it is
Other, provide
description in Field
#21.

Enter number code
of the description.

Mandatory

Numeric

Other Credit
Facility Type
Description

OtherFacilityType

CLCOG107

To be supplied only
in cases where the
credit facility is listed
as “Other” in Field
#20(leave blank if
Field #20 is not
zero).

Free Text

Mandatory

Alpha

Credit Facility
Purpose

CreditFacilityPurpose

CLCOG073

See Additional
Instructions for
credit facility
purpose
descriptions. Only
use designated
descriptions; if it is
Other, provide
description in Field
#23.

Enter number code
of the description

Mandatory

Numeric

FR Y-14 Q: Corporate Loan Data Schedule Instructions
23

Other Credit
Facility
Purpose
Description

OtherFacilityPurpose

CLCOG108

To be supplied only
in cases where the
credit facility
purpose is listed as
”Other” in Field
#22(leave blank if
Field #22 is not
zero).

Free Text

Mandatory

Alpha

Committed
Exposure
Global

CommittedExposure

CLCOG074

The current dollar
amount the obligor
is legally allowed to
borrow according to
the credit agreement
identified in Field 15,
net of any chargeoffs, ASC 310-10
(originally issued as
SOP 03-03) or fair
value adjustments
taken by the
Reporting BHC. For
clarity, Committed
Exposure Global
includes both drawn
and undrawn
committed amounts.

Rounded whole
dollar amount, e.g.:
20000000

Mandatory

Numeric

Mandatory

Numeric

Supply numeric
values with no nonnumeric formatting
(no dollar sign,
commas or
decimal).

For facilities with
multiple lenders,
only provide the
reporting entity’s
pro-rata
commitment, net of
the above noted
adjustments.
25

Utilized
Exposure
Global

UtilizedExposure

CLCOG075

The current dollar
amount the obligor
has drawn which has
not been repaid. net
of any charge-offs,
ASC 310-10
(originally issued as
SOP 03-03) or fair
value adjustments
taken by the
Reporting BHC.

Rounded whole
dollar amount with
no cents, e.g.:
20000000
Supply numeric
values with no nonnumeric formatting
(no dollar sign,
commas or
decimal).

For facilities with
multiple lenders,
only provide the
reporting entity’s
pro-rata utilized
exposure, net of the
above noted
adjustments.
For fully undrawn
commitments, enter
0 (zero).

FR Y-14 Q: Corporate Loan Data Schedule Instructions
26

Line Reported
on FR Y-9C

LineReportedOnFRY9C

CLCOK449

Report the integer
code (See Additional
Instructions for
descriptions). Only
enter designated
descriptions
corresponding to the
line number on the
FR Y-9C, HC-C, in
which the
outstanding balance
is recorded or, in the
case of an unused
commitment, the
line number in which
the credit facility
would be recorded if
it were drawn.

Enter number code
of the description

Mandatory

Integer

Refer to FR Y-9C
instructions for
definitions of HC-C
line item categories.
27

Line of
business

LineOfBusiness

CLCOK458

Indicate the internal
line of business that
originated the credit
facility using the
institutions own
department
descriptions.

Free text describing Mandatory
the Line of
Business. For
example: Private
Banking, Corporate
Banking, AssetBased Lending, etc.

Alpha
Numeric

100

Cumulative
Charge-offs

CumulativeChargeoffs

CLCOG076

The cumulative net
charge-offs
associated with the
credit facility on the
reporting entity's
books.

Rounded whole
dollar amount, e.g.:
20000000

Alpha
Numeric

Mandatory

Supply numeric
values with no nonnumeric formatting
(no dollar sign,
commas or
decimal).
Should be 0 if there
is no charge-off for
the facility.
Should be ‘NA’ for
loans held for sale
or accounted for
under a fair value
option.
For fully undrawn
commitments,
enter 0.

FR Y-14 Q: Corporate Loan Data Schedule Instructions
29

FVA

FairValueAdjustment

CLCOM294

For held for sale
loans and loans
accounted for under
a fair value option,
include the dollar
amount adjustment
(positive or negative)
from the par
balance.

Rounded whole
dollar amount, e.g.:
20000000

Mandatory

Alpha
Numeric

Mandatory

Numeric

Mandatory

Numeric

Supply numeric
values with no nonnumeric formatting
(no dollar sign,
commas or
decimal).
Should be 0 for
loans valued at par
Should be ‘NA’ for
loans not held for
sale or accounted
for under a fair
value option.
For negative values
use a negative sign
‘-‘, not parenthesis
().
For fully undrawn
commitments,
enter ’NA’.

ASC 310-10

ASC31010

CLCOM292

Reserve applied to
the credit facility per
ASC 310-10
(formerly FASB 114
Accounting by
Creditors for
impairment of a
loan).

Rounded whole
dollar amount, e.g.:
20000000
Supply numeric
values with no nonnumeric formatting
(no dollar sign,
commas or
decimal).
Should be 0 if there
is no ASC 310-10
Reserve for the
credit facility.
For fully undrawn
commitments,
enter 0.

ASC310-30

ASC31030

CLCOM293

Adjustment per ASC
310-30 (formerly
Statement of
Position 03-3
Accounting for
Certain Loans or
Debt Securities
Acquired in a
Transfer). Provide if
available at a credit
facility level.

Rounded whole
dollar amount, e.g.:
20000000
Supply numeric
values with no nonnumeric formatting
(no dollar sign,
commas or
decimal).
Should be 0 if there
is no loan level ASC
310-30 adjustment.
For fully undrawn
commitments,
enter 0.

FR Y-14 Q: Corporate Loan Data Schedule Instructions
32

# Days
Principal or
Interest Past
Due

PastDue

Non-Accrual
Date

NonAccrualDate

CLCOG077

CLCOG078

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.

Numbers only.

The date the credit
facility was placed
on non-accrual, if
applicable. If there is
no non-accrual date,
enter 9999-12-31.

Must be in yyyymm-dd format,
e.g.:
2005-02-01
1999-12-14

Mandatory

Numeric

Mandatory

Date

For fully undrawn
commitments,
enter 0.

For fully undrawn
commitments,
enter 9999-12-31.

Participation
Flag

ParticipationFlag

CLCO6135

Indicate if the credit
facility is
participated or
syndicated among
other financial
institutions.

1. No
2. Yes, purchased
by reporting
BHC
3. Yes, sold by
reporting BHC

Mandatory

Integer

Lien Position

LienPosition

CLCOK450

Indicate using
integer code if the
credit facility is First
Lien Senior, Second
Lien, Senior
Unsecured, or
Subordinated.

1. First Lien
Senior
2. Second Lien
3. Senior
Unsecured
4. Subordinated

Mandatory

Integer

If the facility is
secured by different
lien positions,
provide information
on the predominant
lien position.
36

Security Type

SecurityType

CLCOM298

If security is
provided by
collateral other than
or in addition to Real
Estate, indicate the
predominant type.
Report the integer
code (See Additional
Instructions for
descriptions)

Enter number code
of the description

Mandatory

Integer

Interest Rate
Variability

InterestRateVariability

CLCOK461

Variability of current
interest rates (Fixed,
Floating, or Mixed)
to maturity.

Fully undrawn
commitments

Mandatory

Integer

1.
2.
3.

Fixed
Floating
Mixed

For fully undrawn
commitments, enter
0 (zero).

FR Y-14 Q: Corporate Loan Data Schedule Instructions
38

Interest Rate

Interest Rate
Index

InterestRate

InterestRateIndex

CLCO7889

CLCOK462

Current interest rate
charged on the
credit facility. If the
facility includes
multiple draws with
different interest
rates, enter the
dollar weighted
average interest
rate that
approximates the
overall rate on the
drawn balance of the
facility.

Provide as a
decimal, e.g.:
0.0575 for 5.75%

For floating rate
credit facilities list
base interest rate
using integer code. If
obligor has an
option, select the
index actually in use.

0. Fully undrawn
commitments

If the credit facility is
fixed (as designated
in Field #37) choose
the integer for “Not
applicable (Fixed)”.
For credit facilities
where the base
interest rate is
mixed, choose the
integer for “Mixed.”

Mandatory

Decimal

Mandatory

Integer

Mandatory

Alpha
Numeric

For fully undrawn
commitments,
enter 0.

1.
2.
3.
4.
5.

LIBOR
PRIME or Base
Treasury Index
Other
Not applicable
(Fixed)

6. Mixed

For fully undrawn
commitments, enter
0 (zero).
40

Interest Rate
Spread

InterestRateSpread

CLCOK463

For floating rate
credit facilities, list
spread over base
rate in basis points.

Provide as a
decimal, e.g.:
0.0575 for 5.75%

If the credit facility is
fixed (as designated
in Field #37)
populate ‘NA’.

Enter ‘NA’ if the
credit facility is
fixed

If the facility includes
multiple draws with
different spreads,
provide the spread
that approximates
the overall spread on

Negative numbers
can be submitted.
For negative values
use a negative sign
‘-‘ not parenthesis
().
For fully undrawn
commitments,
enter 0.

the facility.

FR Y-14 Q: Corporate Loan Data Schedule Instructions
41

Interest Rate
Ceiling

InterestRateCeiling

CLCOK464

For floating rate
credit facilities, list
rate ceiling if one is
contained in the
credit agreement.
If there is no ceiling,
populate with
‘NONE’.
If the credit facility is
fixed (as designated
in Field #37)
populate ‘NA’.
For facilities with
multiple interest rate
ceilings, provide the
maximum interest
rate ceiling.

Interest Rate
Floor

InterestRateFloor

CLCOK465

For floating rate
credit facilities, list
rate floor if one is
contained in the
credit agreement. If
there is no floor,
populate with
‘NONE’.
If the credit facility is
fixed (as designated
in Field #37)
populate ‘NA’.
For facilities with
multiple interest rate
floors, provide the
minimum interest
rate floor.

Provide as a
decimal, e.g.:
0.0575 for 5.75%

Mandatory

Alpha
Numeric

Mandatory

Alpha
Numeric

Enter ‘NA’ if the
credit facility is
fixed
Enter ‘NONE’ if no
ceiling.
For fully undrawn
commitments,
enter 0.

Provide as a
decimal, e.g.:
0.0575 for 5.75%
Enter ’NA’ if the
credit facility is
fixed
Enter ‘NONE’ if no
floor.
For fully undrawn
commitments,
enter 0.

Interest
Income Tax
Status

TaxStatus

CLCOM299

Tax Status of interest 1. Taxable
income for Federal
2. Tax Exempt
or State Income Tax
purposes
If federal or state
tax exempt, choose
’2’.

Mandatory

Integer

Guarantor
Flag

GuarantorFlag

CLCGM318

Indicate if the credit
facility is
guaranteed.

1. Full guarantee
2. Partial guarantee
3. U.S. Government
Agency guarantee
4. No guarantee

Mandatory

Integer

Guarantor
Internal ID
Guarantor

GuarantorInternalID

CLCGM300

The unique
guarantor identifier.

Must not contain a
carriage return,
line feed, comma
or any unprintable
character.
If the credit facility
is not guaranteed,
enter ‘NA’.

Mandatory

Alpha
Numeric

For facilities with
multiple guarantors,
provide the unique
guarantor identifier
for the primary or
most substantial
guarantor.

FR Y-14 Q: Corporate Loan Data Schedule Instructions
46

Guarantor
Name

GuarantorName

CLCG9017

The guarantor name
on the credit facility.
Full legal corporate
name is desirable. If
the guarantor is an
individual (s)
(Natural Person (s)),
do not report the
name; instead
substitute with the
text: "Individual."

Must not contain a Mandatory
carriage return,
line feed, comma
or any unprintable
character.
If the credit facility
is not guaranteed,
enter ‘NA’

Alpha
Numeric

250

The 9 digit
assigned by the
Internal Revenue
Service for the
guarantor
identified in Field
#45. Allowable
forms are either
##-#######,
#########, or
‘NA’.
If the credit facility
is not guaranteed,
enter ‘NA’

Mandatory

Alphanu
meric

Free text indicating
the obligor rating
grade.
If the credit facility
is not guaranteed
or if the guarantor
does not have a
rating, enter ‘NA’

Mandatory

Alpha
Numeric

For facilities with
multiple guarantors,
provide the
guarantor name for
the primary or most
substantial
guarantor.
47

Guarantor TIN GuarantorTIN

CLCG6191

The Taxpayer
Identification
Number (TIN)
assigned to the
guarantor by the U.S.
Internal Revenue
Service (IRS) in the
administration of tax
laws. If the
guarantor is an
individual (s)
(Natural Person (s)),
do not report Social
Security Number;
instead enter ‘NA’.
If, the guarantor
does not have a TIN,
enter ‘NA’.
For facilities with
multiple guarantors,
provide the TIN
assigned to the
primary or most
substantial
guarantor.

Guarantor
Internal Risk
Rating

GuarantorInternalRiskRating

CLCGG080

Report the guarantor
rating grade from
the reporting entity’s
internal risk rating
system.
This is the reporting
entity’s probability
of default (PD)
rating. If the
reporting entity uses
a one-dimensional
risk rating system,
record that rating
here.
For facilities with
multiple guarantors,
provide the
guarantor rating
grade for the
primary or most
substantial
guarantor.

FR Y-14 Q: Corporate Loan Data Schedule Instructions
Obligor Financial Data Section
Field
No.

Field Name

Technical Field Name

MDRM
Mnemonic

Description

Allowable Values

Mandatory/
Optional

Data
Type

Field
Length

Entity Internal EntityInternalID
ID

CLCEM300

The reporting BHC’s
unique internal
identifier for the
entity which is the
primary source of
repayment for the
Facility in Field 15

Must not contain a
carriage return, line
feed, comma or
any unprintable
character.

Mandatory
if the entity
which is the
primary
source of
repayment
Leave blank if the
differs from
entity is the same
the Obligor
as the Obligor
identified in Field 2. identified in
Field 2.

Alpha
Numeric

Entity Name

CLCE9017

The name of the
entity which is the
primary source of
repayment for the
facility in Field 15.
Full legal corporate
name is desirable. If
the entity is an
individual (s)
(Natural Person (s)),
do not report the
name; instead
substitute with the
text: "Individual."

Must not contain a
carriage return, line
feed, comma or
any unprintable
character.

Mandatory
if the entity
which is the
primary
source of
repayment
Leave blank if the
differs from
entity is the same
the Obligor
as the Obligor
identified in Field 2. identified in
Field 2.

Alpha
Numeric

250

Entity Internal EntityInternalRiskRating
Risk Rating

CLCEG080

For the entity
identified in Field 49,
report the entity
rating grade from
the reporting BHC’s
internal risk rating
system.

Free text indicating
the entity rating
grade.

Mandatory

Alpha
Numeric

EntityName

This is the reporting
entity’s probability
of default (PD)
rating. If the
reporting BHC uses a
one-dimensional risk
rating system, record
that rating here.

if the entity
which is the
Leave blank if the
primary
entity is the same
source of
as the Obligor
repayment
identified in Field 2. differs from
the Obligor
identified in
Field 2.

Date of
Financials

DateFinancials

CLCE9999

Indicate date of the
financial information
reported in this
submission.

Must be in yyyymm-dd format,
e.g.:
2005-02-01
1999-12-14

Mandatory

Date

Date of Last
Audit

DateLastAudit

CLCE4929

Enter the date of
the Borrower’s last
audited financial
statements.

Must be in yyyymm-dd format,
e.g.:
2005-02-01
1999-12-14

Mandatory

Date

If there is no audit
date, enter 9999-1231.

FR Y-14 Q: Corporate Loan Data Schedule Instructions
54

Net Sales
Current

NetSalesCurrent

CLCEM301

Rounded whole
dollar amount, e.g.:
20000000

Mandatory

Numeric

Rounded whole
dollar amount, e.g.:
20000000
Supply numeric
values with no
non-numeric
formatting (no
dollar sign,
commas or
decimal).

Mandatory

Numeric

Rounded whole
dollar amount, e.g.:
20000000
Supply numeric
values with no nonnumeric formatting
(no dollar sign,
commas or
decimal).

Mandatory

Numeric

Rounded whole
dollar amount, e.g.:
20000000
Supply numeric
values with no
non-numeric
formatting (no
dollar sign,
commas or
decimal).

Optional

Numeric

Supply numeric
values with no nonnumeric formatting
(no dollar sign,
commas or
decimal).

Report data on a
trailing twelve
month (TTM) basis
from date reported
in Field #52.
55

Net Sales
Prior Year

NetSalesPriorYear

CLCEM302

Gross sales reduced
by cash discounts,
trade discounts, and
returned sales and
allowances for which
credit is given to
customers less
returns and
allowances, freight
out, and cash
discounts allowed
for the designated
period.
Report data for the
trailing
twelve month (TTM)
period ended one
year prior to the
date reported in
Field #52.

EBITDA

CLCEM303

Earnings before
interest, taxes,
depreciation and
amortization.
Report data on a
trailing twelve
month (TTM) basis
from date reported
in Field #52.

Adjusted
EBITDA

AdjustedEBITDA

CLCEM304

Earnings before
interest, taxes,
depreciation and
amortization
adjusted to exclude
non-recurring
revenue, gains,
expenses, or losses.
Report data on a
trailing twelve
month (TTM) basis
from date reported
in Field #52.

FR Y-14 Q: Corporate Loan Data Schedule Instructions
58

Interest
Expense

InterestExpense

CLCEM305

The periodic expense Rounded whole
to the company of
dollar amount, e.g.:
securing short and
20000000
long-term debt.
Supply numeric
values with no
Report data on a
non-numeric
trailing twelve
formatting (no
month (TTM) basis
dollar sign,
from date reported
commas or
in Field #52.
decimal).

Mandatory

Numeric

Net Income
Current

NetIncomeCurrent

CLCEM306

The income (or loss)
reported by a
company after
expenses and losses
have been
subtracted from all
revenues and gains
for the fiscal period
including
extraordinary items
and discontinued
operations.

Mandatory

Numeric

Mandatory

Numeric

Mandatory

Numeric

Rounded whole
dollar amount, e.g.:
20000000
Supply numeric
values with no nonnumeric formatting
(no dollar sign,
commas or
decimal).

Report data on a
trailing twelve
month (TTM) basis
from date reported
in Field #52.
60

Net Income
Prior Year

NetIncomePriorYear

CLCEM307

The income (or loss)
reported by a
company after
expenses and losses
have been
subtracted from all
revenues and gains
for the fiscal period
including
extraordinary items
and discontinued
operations.

Rounded whole
dollar amount, e.g.:
20000000
Supply numeric
vaues with no nonnumeric formatting
(no dollar sign,
commas or
decimal).

Report data for the
trailing
twelve month (TTM)
period ended one
year prior to the
date reported in
Field #52.
61

Cash &
Marketable
Securities

CashMarketableSecurities

CLCEM308

Cash, depository
accounts and
marketable
securities that can
be easily sold and
readily converted
into cash.

Rounded whole
dollar amount, e.g.:
20000000
Supply numeric
values with no nonnumeric formatting
(no dollar sign,
commas or
decimal).

FR Y-14 Q: Corporate Loan Data Schedule Instructions
62

Accounts
Receivable
(A/R) Current

AccountsReceivableCurrent

CLCEM309

Money owned by
Rounded whole
customers at the end dollar amount, e.g.:
of the designated
20000000
period to a business
Supply numeric
for merchandise or
values with no
services or services
non-numeric
sold on open
formatting (no
account.
dollar sign,
commas or
decimal).

Mandatory

Numeric

Accounts
Receivable
(A/R) Prior
Year

AccountsReceivablePriorYear

CLCEM310

Money owed to a
business for
merchandise or
services or services
sold on open
account Money
owned by customers
at the end of the
designated period.

Mandatory

Numeric

Mandatory

Numeric

Mandatory

Numeric

Report data one year
prior from date
reported in Field #
52.
64

Inventory
Current

Inventory
Prior Year

InventoryCurrent

InventoryPriorYear

CLCEM311

CLCEM312

Rounded whole
dollar amount, e.g.:
20000000
Supply numeric
values with no
non-numeric
formatting (no
dollar sign,
commas or
decimal).

Value of a firm’s raw
materials, work in
process, supplies
used in operations,
and finished goods
Sum of merchandise
bought for resale
and materials and
supplies purchased
for use in production
of revenue.

Rounded whole
dollar amount, e.g.:
20000000

Supply numeric
values with no nonnumeric formatting
(no dollar sign,
commas or
decimal).

Supply numeric
values with no
non-numeric
formatting (no
dollar sign,
commas or
decimal).

Report data one year
prior from date
reported in Field #
52.

FR Y-14 Q: Corporate Loan Data Schedule Instructions
66

Current
Assets
Current

CurrentAssetsCurrent

CLCEM313

Cash, accounts
Rounded whole
receivable,
dollar amount, e.g.:
inventory, and other 20000000
assets that are likely Supply numeric
to be converted into values with no
cash, sold,
non-numeric
exchanged, or
formatting (no
expensed in the
dollar sign,
normal course of
commas or
business, usually
decimal).
within one year and
other assets
expected to be
converted to cash
within a year.
Examples include
accounts receivable,
prepaid expenses,
and many negotiable
securities as of the
end of the
designated period.

Mandatory

Numeric

Current
Assets Prior
Year

CurrentAssetsPriorYear

CLCEM314

Cash, accounts
Rounded whole
receivable,
dollar amount, e.g.:
inventory, and other 20000000
assets that are likely Supply numeric
to be converted into values with no
cash, sold,
non-numeric
exchanged, or
formatting (no
expensed in the
dollar sign,
normal course of
commas or
business, usually
decimal).
within one year Cash
and other assets
expected to be
converted to cash
within a year.
Examples include
accounts receivable,
prepaid expenses,
and many negotiable
securities as of the
end of the
designated period.

Mandatory

Numeric

Report data one year
prior from date
reported in Field #
52.

FR Y-14 Q: Corporate Loan Data Schedule Instructions
68

Tangible
Assets

TangibleAssets

CLCEM315

Assets having a
Rounded whole
physical existence,
dollar amount, e.g.:
such as cash,
20000000
equipment, and real Supply numeric
estate; accounts
values with no
receivable are also
non-numeric
usually considered
formatting (no
tangible assets for
dollar sign,
accounting
commas or
purposes Real
decimal).
property or personal
property, such as
buildings, machinery,
and real property.
Tangible assets are
distinguished from
intangible assets
such as trademarks,
copyrights, and
goodwill, and natural
resources
(timberlands, oil
reserves, and coal
deposits). Also
include accounts
receivable of a
concern.

Mandatory

Numeric

Fixed Assets

FixedAssets

CLCEM316

Tangible property
used in the business
and not for resale;
would include
buildings, furniture,
fixtures, equipment,
and land.

Mandatory

Numeric

Mandatory

Numeric

Report fixed assets
net of depreciation.
70

Total Assets
(TA) Current

TotalAssetsCurrent

CLCE2170

Sum of current
assets plus net
property, plant, and
equipment plus
other non-current
assets (including
intangible assets,
deferred items, and
investments and
advances) at the end
of the designated
period.

Rounded whole
dollar amount, e.g.:
20000000
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).

FR Y-14 Q: Corporate Loan Data Schedule Instructions
71

Total Assets
(TA) Prior
Year

TotalAssetsPriorYear

CLCEM317

Rounded whole
dollar amount, e.g.:
20000000

Mandatory

Numeric

Mandatory

Numeric

Mandatory

Numeric

Mandatory

Numeric

Supply numeric
values with no
non-numeric
formatting (no
dollar sign,
commas or
decimal).

Report data one year
prior from date
reported in Field #
52.
72

Accounts
Payable (A/P)
Current

Accounts
Payable(A/P)
Prior Year

AccountsPayableCurrent

AccountsPayablePriorYear

CLCE3066

CLCEM325

Amounts owed on
open account to
creditors for goods
and services.

Rounded whole
dollar amount, e.g.:
20000000

Amounts owed on
open account to
creditors for goods
and services
Obligations owed to
suppliers arising
from the firm’s
ongoing operations,
including the
purchase of goods,
materials, supplies,
and services at the
end of the
designated period.

Rounded whole
dollar amount, e.g.:
20000000

Supply numeric
values with no
non-numeric
formatting (no
dollar sign,
commas or
decimal).

Report data one year
prior from date
reported in Field #
52.
74

Short Term
Debt

ShortTermDebt

CLCEM319

All debt obligations
with a term of less
than one year.

Rounded whole
dollar amount, e.g.:
20000000
Supply numeric
values with no
non-numeric
formatting (no
dollar sign,
commas or
decimal).

FR Y-14 Q: Corporate Loan Data Schedule Instructions
75

Current
Maturities of
Long Term
Debt

CurrentMaturitiesLongTermDebt

Current
Liabilities
Current

CurrentLiabilitiesCurrent

Current
Liabilities
Prior Year

CLCEM320

Portion of long-term
debt due within one
year.

Long Term
Debt

Mandatory

Numeric

Mandatory

Numeric

Mandatory

Numeric

Mandatory

Numeric

Mandatory

Alpha
Numeric

Supply numeric
values with no
non-numeric
formatting (no
dollar sign,
commas or
decimal).

CurrentLiabilitiesPriorYear

CLCEM321

CLCEM322

Short-term debt,
accounts payable
and other current
liabilities that are
due within one year.

Rounded whole
dollar amount, e.g.:
20000000

Short-term debt,
accounts payable
and other current
liabilities that are
due within one year.

Rounded whole
dollar amount, e.g.:
20000000

Report data one year
prior from date
reported in Field #
52.
78

Rounded whole
dollar amount, e.g.:
20000000

LongTermDebt

CLCEM323

Liabilities due in one
year or more.

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).

Minority
Interest

MinorityInterest

CLCE4484

Interest of
Rounded whole
shareholders who, in dollar amount, e.g.:
the aggregate, own
20000000
less than half the
Supply numeric
shares in a
values with no
corporation. On the non-numeric
consolidated balance formatting (no
sheets of companies dollar sign,
whose subsidiaries
commas or
are not wholly
decimal).
owned, the minority
interest is shown as
Enter ‘NA’ if not
a separate equity
applicable.
account or as a
liability of indefinite
term. Enter ‘NA’ if
not applicable.

FR Y-14 Q: Corporate Loan Data Schedule Instructions
80

Total
Liabilities

Retained
Earnings

Capital
Expenditures

TotalLiabilities

RetainedEarnings

CapitalExpenditures

CLCE2950

CLCE3247

CLCEM324

Sum of current
liabilities plus longterm debt plus other
non-current
liabilities (including
deferred taxes,
investment tax
credit, and minority
interest)

Rounded whole
dollar amount, e.g.:
20000000

Cumulative earnings
of the company less
total dividend
distributions to
shareholders.
Typically, it is the
prior year’s retained
earnings plus net
income less
distributions.net
profits kept to
accumulate in a
business after
dividends are paid

Rounded whole
dollar amount, e.g.:
20000000

Funds used to
acquire a long-term
asset resulting in
depreciation
deductions over the
life of the acquired
asset. Report gross
of depreciation.

Rounded whole
dollar amount, e.g.:
20000000

Report data on a
trailing twelve
month (TTM) basis
from date reported
in Field #52.

Mandatory

Numeric

Mandatory

Numeric

Mandatory

Numeric

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).

FR Y-14 Q: Corporate Loan Data Schedule Instructions
ADDITIONAL INSTRUCTIONS FOR COMPLETING THE CORPORATE LOAN DATA COLLECTION
Field 6:
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

FR Y-14 Q: Corporate Loan Data Schedule Instructions

Field 14:

CUSIP. CUSIPs are identifiers created and delivered by the CSB (CUSIP Service Bureau). The CSB is managed on behalf of the American
Bankers Association by Standard & Poor’s. The first six characters are known as the base (or CUSIP-6), and uniquely identify the issuer. Issuer
codes are assigned alphabetically from a series that includes deliberate built-in "gaps" for future expansion. CUSIP of obligor if available.

Field 20:

Use the following credit facility type descriptions, only. Enter number code of the description. Note that these descriptions and codes mirror
the requirements for Shared National Credit reporting and therefore not all will be relevant for Corporate Loan reporting.
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17

Field 22:

OTHER
REVOLVING CREDIT
REVOLVING CREDIT CONVERTING TO TERM LOAN
REVOLVING CREDIT - ASSET BASED
REVOLVING CREDIT - DIP
NON-REVOLVING LINE OF CREDIT
NON-REVOLVING LINE OF CREDIT CONVERTING TO TERM LOAN
TERM LOAN
TERM LOAN - A
TERM LOAN - B
TERM LOAN - C
TERM LOAN - BRIDGE
TERM LOAN - ASSET BASED
TERM LOAN - DIP
CAPITALIZED LEASE OBLIGATION
STANDBY LETTER OF CREDIT
OTHER REAL ESTATE OWNED
OTHER ASSET

Use the following credit purpose descriptions, ONLY. Enter number next to description. Note that these descriptions and codes mirror the
requirements for Shared National Credit reporting and therefore not all will be relevant for Corporate Loan reporting.
0
1
2
3
4
5

OTHER
ACQUISITION AND/OR MERGER FINANCING
ASSET SECURITIZATION FINANCING
CAPITAL EXPENDITURES EXCLUDING REAL ESTATE
COMMERCIAL PAPER BACK-UP
INDUSTRIAL REVENUE BOND BACK-UP

FR Y-14 Q: Corporate Loan Data Schedule Instructions
6
7
8
9
10
11
12
13
14
15
16
17
18
19
20
21
22
23
24
25
Field 26:

MORTGAGE WAREHOUSING
TRADE FINANCING
PERFORMANCE GUARANTEE
WORKING CAPITAL - SHORT TERM/SEASONAL
WORKING CAPITAL - PERMANENT
GENERAL CORPORATE PURPOSES
DEBT REFINANCE/CONSOLIDATION
ESOP FINANCING
AGRICULTURE AND/OR LIVESTOCK PRODUCTION
AGRICULTURE AND/OR RANCHING REAL ESTATE
STOCK BUYBACK
PORTFOLIO ACQUISITION INCLUDING NOTE PURCHASE AGREEMENTS
REAL ESTATE ACQUISITION/DEVELOPMENT/CONSTRUCTION - LAND
REAL ESTATE ACQUISITION/DEVELOPMENT/CONSTRUCTION - RESIDENTIAL
REAL ESTATE ACQUISITION/DEVELOPMENT/CONSTRUCTION - COMML & INDL
REAL ESTATE INVESTMENT/PERMANENT FINANCING - RESIDENTIAL
REAL ESTATE INVESTMENT/PERMANENT FINANCING - COMMERCIAL AND INDUSTRIAL
BUSINESS RECAPITALIZATION/DIVIDENDS
NEW PRODUCT DEVELOPMENT
PROJECT FINANCING

Line Reported on FR Y-9C. Only use designated descriptions corresponding to the line number on the FR Y-9C, HC-C, in which the outstanding
balance is recorded.
1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.

bhck1292 (U.S. Banks and other U.S. Depository Institutions)
bhck1296 (Foreign Banks)
bhck1590 (loans to finance agricultural production and other loans to farmers)
bhck1763 (Commercial and Industrial loans to U.S. addressees. Exclude loans that are scored but not graded)
bhck1764 (Commercial and Industrial loans to non-U.S. addresses. Exclude loans that are scored but not graded)
bhck2081 (Loans to foreign governments and official institutions)
bhckJ454 (Loans to nondepository financial institutions)
bhckJ451 (All other loans, excludes consumer loans)
bhckF163 (All other leases, excludes consumer leases)
bhckF160 (nonfarm,nonres, owner occupied)
nonfarm, nonres, owner occupied originated in non-domestic offices as reported within bhck1410

Field 36: Use the following security type descriptions:
0.
1.
2.
3.
4.
5.
6.

Real Estate only
Cash and Marketable Securities
Accounts Receivable and Inventory
Fixed Assets excluding Real Estate
Blanket Lien
Other
Unsecured

File Type	application/pdf
File Title	OCC
File Modified	2012-09-28
File Created	2012-09-28