FR Y-14Q Supplemental - Quarterly

FR Y-14Q Supplementary Schedule Instructions
September 2012 Version
The supplementary schedule is intended to capture gaps in the data collected between the FR Y-14 and
the FR Y-9. Not all BHCs will need to complete all cells in the schedule. Refer to the instructions below
to determine which part of the schedule you must complete. See the definitions of the loans in each
row of the schedule in Appendix A of these instructions.
Refer to the FR Y-14Q/M General Instructions for information on the as-of and filing dates for this
schedule and the other FR Y-14Q and FR Y-14M schedules.
For the purposes of reporting this schedule, the carrying value of an asset is defined as the original cost
of the asset less any write-downs associated with depreciation, amortization or impairment costs.
Technical instructions on how to submit the data for this schedule will be provided separately.
Appendix B provides a visual representation of the data to be collected. BHCs would only be required to
complete the data items associated with non-shaded cells.
Provide all dollar unit data in millions of dollars ($ Millions).
Column A: Immaterial Portfolios
For column A, report the carrying value of loans in immaterial or excluded portfolios that were not
reported in the FR Y-14Q or FR Y-14M schedules because they were immaterial based on the FR Y-14
materiality thresholds. If the loans in a given row were reported in the FR Y-14Q or FR Y-14M, leave the
row blank.
Column B: Cumulative Gross Charge-offs
Only report column B for categories of loans for which you reported FR Y-14Q or FR Y-14M retail
schedules. For each row in column B, report the cumulative lifetime gross charge-offs on loans reported
in the FR Y-14Q or FR Y-14M schedules.
Column C: Purchase Impairments and Fair Value Adjustments
Only report column C for categories of loans for which you reported FR Y-14Q or FR Y-14M retail
schedules. For each row in column C, report the cumulative lifetime purchase impairments and fair
value adjustments on loans reported in the FR Y-14Q or FR Y-14M schedules.
Column D: Commercial Real Estate and Corporate loans under $1M in committed balance
In column D, report the total carrying value of commercial real estate and corporate loans with under
$1M in committed balance for each of the categories.
Column E: Unplanned Overdrafts

Report any unplanned overdrafts included in the Other Loans line item.
Column F: Auto leases
Report the carrying value of auto leases reported in the FR Y-14Q domestic and international auto
schedules.
Column G: Non-Auto leases
Report the carrying value of non-auto leases reported in the FR Y-14Q domestic and international other
consumer schedules.
Column H: Non-purpose securities based loans
Report the carrying value of non-purpose securities based loans omitted from the FR Y-14Q domestic
and international other consumer schedules.
Column I to Column N: SME and Corporate Card loan:
Report the carrying value of any SME and corporate card loans reported in the respective FR Y-9C line
items.
For the purpose of this schedule, report any SME and corporate card loans for which there is any
individual liability associated with the sub-lines of the loan 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.
Do not report loans for which a commercially-graded corporation is ultimately responsible for
repayment of credit losses incurred.
Column O to Q: Scored loans:
Report the carrying value of any scored loans reported in the respective FR Y-9C line items.

Appendix A
Category
1. Student Loans
2. Other Consumer
2a. Domestic
2b. International
3. First Lien
3a. Domestic
3b. International
4. Junior Lien
4a. Domestic
4b. International
5. Bank and Charge Cards
5a. Domestic
5b. International
6. Auto
6a. Domestic
6b. International
7. Commercial Real Estate
7a. Construction
7a.(1) Domestic
7a.(2) International
7b. Multifamily
7b.(1) Domestic
7b.(2) International
7c. NFNR - Non-owner occupied
7c.(1) Domestic
7c.(2) International
7d. NFNR - Owner occupied
7d.(1) Domestic
7d.(2) International
8. Loans Secured by Farmland
8a. Domestic
8b. International
9. Commercial and Industrial
9a. Graded
9b. Small Business
9b.(1) Domestic

9c.(2) International

10. Graded Other Loans
10a. Graded Loans to Foreign Governments
10b. Graded Agricultural Loans
10c. Graded Loans to Depositories and Other Financial
10d. Other Graded Commercial Leases
10e. All Other Graded Loans
10f. Graded Loans for purchasing or carrying securities
Not loan category specific

Definition
Student loans in line 6.d of schedule HC-C of the FR Y-9C
Domestic other consumer loans reported on lines 6.b and 6.d of schedule HC-C of the FR Y-9C
International other consumer loans reported on lines 6.b and 6.d of schedule HC-C of the FR Y-9C
Domestic first lien loans reported on line 1.c.(2).a of schedule HC-C of the FR Y-9C
International first lien loans with an analogous definition to the the definition of loans on line 1.c.(2).a of
schedule HC-C of the FR Y-9C
Domestic junior lien loans reported on line 1.c.(2).b or 1.c.(1) of schedule HC-C of the FR Y-9C
International junior lien loans with an analogous definition to the the definition of loans on reported on line
1.c.(2).b or 1.c.(1) of schedule HC-C of the FR Y-9C
Domestic bank and charge cards reported on line 6.a of schedule HC-C of the FR Y-9C
International bank and charge cards reported on line 6.a of schedule HC-C of the FR Y-9C
Domestic auto loans on line 6.c of schedule HC-C of the FR Y-9C
International auto loans on line 6.c of schedule HC-C of the FR Y-9C

Domestic C&D loans on lines 1.a.(1) or 1.a.(2) of schedule HC-C of the FR Y-9C
International C&D loans with an analogous definition to the the definition of loans on lines 1.a.(1) or 1.a.(2) of
schedule HC-C of the FR Y-9C
Domestic Multifamily loans on line 1.d of schedule HC-C of the FR Y-9C
International Multifamily loans with an analogous definition to the the definition of loans on line 1.d of schedule
Domestic NFNR loans on line 1.e.(2) of schedule HC-C of the FR Y-9C
International NFNR loans with an analogous definition to the the definition of loans on line 1.e.(2) of schedule HCDomestic NFNR loans on line 1.e.(1) of schedule HC-C of the FR Y-9C
International NFNR loans with an analogous definition to the the definition of loans on line 1.e.(1) of schedule HCDomestic farmland loans on line 1.b of schedule HC-C of the FR Y-9C
International farmland loans with an analogous definition to the the definition of loans on line 1.b of schedule
Graded loans on line 4.a or 4.b of schedule HC-C of the FR Y-9C
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, 7, 9.a, 9.b.(1), 9.b.(2), 10.b of schedule HC-C of the FR Y9C excluding corporate and SME credit card loans included on line 4.a of schedule HC-C of the FR Y-9C.
International 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.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.
Graded loans on line 7 of schedule HC-C of the FR Y-9C
Graded loans on line 3 of schedule HC-C of the FR Y-9C
Graded loans on lines 2.a., 2.b., and 9.a of schedule HC-C of the FR Y-9C
Graded leases on line 10.b of schedule HC-C of the FR Y-9C
Graded loans on line 9.b.(2) of schedule HC-C of the FR Y-9C
Graded loans on line 9.b.(1) of schedule HC-C of the FR Y-9C
Loans reported in the respective FR Y-9C line items

Appendix B: Visual Representation of Schedule
A. Outstanding
B. Cumulative
balance of whole Lifetime Gross
loans in immaterial Charge-offs**
portfolios*

C. Cumulative
Lifetime Purchase
Impairments and
Fair Value
Adjustments***

D. Loans under
E. Outstanding
F. Auto leases
G. Non-auto leases
$1M in committed balance of
reported on the Y- reported on the Ybalance
unplanned
14Q schedules
14Q schedules
overdrafts
excluded per the
Corporate Loan FR
Y-14Q schedule
instructions

H. Non-purpose
securities based
loans reported in
BHCKB539 or
BHCKK207

1. Student Loans
2. Other Consumer
2a. Domestic
2b. International
3. First Lien
3a. Domestic
3b. International
4. Junior Lien
4a. Domestic
4b. International
5. Bank and Charge Cards
5a. Domestic
5b. International
6. Auto
6a. Domestic
6b. International
7. Commercial Real Estate
7a. Construction
7a.(1) Domestic
7a.(2) International
7b. Multifamily
7b.(1) Domestic
7b.(2) International
7c. NFNR - Non-owner occupied
7c.(1) Domestic
7c.(2) International
7.d NFNR - Owner occupied
7d.(1) Domestic
7d.(2) International
8. Loans Secured by Farmland
8a. Domestic
8b. International
9. Commercial and Industrial
9a. Graded
9b. Small Business
9b.(1) Domestic
9c.(2) International
10. Other Loans
10a. Graded Loans to Foreign Governments
10b. Graded Agricultural Loans
10c. Graded Loans to Depositories and Other Financial
10d. Other Graded Commercial Leases
10e. All Other Graded Loans
10f. Graded Loans for purchasing or carrying securities
Not loan category specific
* Column A should only include loans in whole portfolios deemed to be immaterial using the materiality threshold specified in the general instructions. C&I and CRE loans less than $1M in committed balance should be reported in Column D.
** On loans reported in the FR Y-14Q retail schedule
*** Taken during the life of loans reported in the FR Y-14Q retail schedule

I. SME and
corporate card
loans reported in
BHCK1763

J. SME and
corporate card
loans reported in
BHCK1764

K. SME and
corporate card
loans reported in
BHCKB538

L. SME and
corporate card
loans reported in
BHCKB539

M. SME and
corporate card
loans reported in
BHCKK207

N. SME and
corporate card
loans reported in
BHCKJ451

O. Scored loans
reported in
BHCKF160

P. Scored loans
reported in
BHCKF163

Q. Scored loans
reported in
BHCKJ451