Form Schedule RC-R Schedule RC-R Regulatory Capital Components and Ratios

D RAFT 11/4/2013

Schedule RC-R, Part I.B – Regulatory Capital Components and Ratios

FFIEC 031 and 041

Advanced approaches institutions must complete this Schedule RC-R, Part I.B, starting on March 31, 2014. Starting on March 31, 2015, all other institutions also must complete this Part I.B. On that date, Schedule RC-R, Part I.A, will be removed and Part I.B will be designated Part I. Part I.B is to be completed on a consolidated basis.

Dollar Amounts in Thousands

RCxx

Bil

Mil

Thou

Common equity tier 1 capital

Common stock plus related surplus, net of treasury stock and unearned employee stock ownership plan (ESOP) shares…………………………………………………………………………

xxxx

Retained earnings…………………………………………………………………………………………………….

xxxx

Accumulated other comprehensive income (AOCI)………………………………………………….

xxxx

a. AOCI opt-out election (enter “1” for Yes; enter “0” for No.)………………………………..

0=No

RCxx

1=Yes

xxxx

RCxx

Bil

Mil

Thou

Common equity tier 1 minority interest includable in common equity tier 1 capital

xxxx

Common equity tier 1 capital before adjustments and deductions (sum of items 1 through 4)………………………………………………………………………………………………………………..

xxxx

Common equity tier 1 capital: adjustments and deductions

LESS: Goodwill net of associated deferred tax liabilities (DTLs)……………………………….

xxxx

LESS: Intangible assets (other than goodwill and mortgage servicing assets (MSAs)), net of associated DTLs……………………………………………………………………………….

xxxx

LESS: Deferred tax assets (DTAs) that arise from net operating loss and tax credit carryforwards, net of any related valuation allowances and net of DTLs………………..

xxxx

AOCI-related adjustments (if entered “1” for Yes in item 3.a, complete only items 9.a through 9.e; if entered “0” for No in item 3.a, complete only item 9.f):

a. LESS: Net unrealized gains (losses) on available-for-sale securities (if a gain, report as a positive value; if a loss, report as a negative value)……………………………

xxxx

b. LESS: Net unrealized loss on available-for-sale preferred stock classified as an equity security under GAAP and available-for-sale equity exposures (report loss as a positive value)………………………………………………………………………………………………

xxxx

c. LESS: Accumulated net gains (losses) on cash flow hedges (if a gain, report as a positive value; if a loss, report as a negative value)……………………………………………

xxxx

d. LESS: Amounts recorded in AOCI attributed to defined benefit postretirement plans resulting from the initial and subsequent application of the relevant GAAP standards that pertain to such plans (if a gain, report as a positive value; if a loss, report as a negative value)…………………………………………………………………………

xxxx

e. LESS: Net unrealized gains (losses) on held-to-maturity securities that are included in AOCI (if a gain, report as a positive value; if a loss, report as a negative value)………………………………………………………………………………………………..

xxxx

f. To be completed only by institutions that entered “0” for No in item 3.a: LESS: Accumulated net gain (loss) on cash flow hedges included in AOCI, net of applicable income taxes , that relate to the hedging of items that are not recognized at fair value on the balance sheet (if a gain, report as a positive value; if a loss, report as a negative value)………………………………………………………

xxxx

Other deductions from (additions to) common equity tier 1 capital before threshold-based deductions:

a. LESS: Unrealized net gain (loss) related to changes in the fair value of liabilities that are due to changes in own credit risk (if a gain, report as a positive value; if a loss, report as a negative value) ………………………………………………………………….

xxxx

b. LESS: All other deductions from (additions to) common equity tier 1 capital before threshold-based deductions………………………………………………………..……..….

xxxx

LESS: Non-significant investments in the capital of unconsolidated financial institutions in the form of common stock that exceed the 10 percent threshold for non-significant investments……………………………………………………………………………………..

xxxx

Subtotal (item 5 minus items 6 through 11)……………………………………………………………..

xxxx

LESS: Significant investments in the capital of unconsolidated financial institutions in the form of common stock, net of associated DTLs, that exceed the 10 percent common equity tier 1 capital deduction threshold………………………………………………….

xxxx

LESS: MSAs, net of associated DTLs, that exceed the 10 percent common equity tier 1 capital deduction threshold………………………………………………………………………….

xxxx

LESS: DTAs arising from temporary differences that could not be realized through net operating loss carrybacks, net of related valuation allowances and net of DTLs, that exceed the 10 percent common equity tier 1 capital deduction threshold……….

xxxx

LESS: Amount of significant investments in the capital of unconsolidated financial institutions in the form of common stock, net of associated DTLs; MSAs, net of associated DTLs; and DTAs arising from temporary differences that could not be realized through net operating loss carrybacks, net of related valuation allowances and net of DTLs; that exceeds the 15 percent common equity tier 1 capital deduction threshold……………………………………………………………………………………

xxxx

LESS: Deductions applied to common equity tier 1 capital due to insufficient amounts of additional tier 1 capital and tier 2 capital to cover deductions………………

xxxx

Total adjustments and deductions for common equity tier 1 capital (sum of items 13 through 17)………………………………………………………………………………………………

xxxx

Common equity tier 1 capital (item 12 minus item 18)……………………………………………

xxxx

Additional tier 1 capital

Additional tier 1 capital instruments plus related surplus……………………………………….

xxxx

Non-qualifying capital instruments subject to phase out from additional tier 1 capital……………………………………………………………………………………………………………………..

xxxx

Tier 1 minority interest not included in common equity tier 1 capital…………………….

xxxx

Additional tier 1 capital before deductions (sum of items 20, 21, and 22)………………

xxxx

LESS: Additional tier 1 capital deductions………………………………………………………………..

xxxx

Additional tier 1 capital (greater of item 23 minus item 24, or zero)……………………….

xxxx

Tier 1 capital

Tier 1 capital (sum of items 19 and 25)……………………………………………………………………

xxxx

Tier 2 capital

Tier 2 capital instruments plus related surplus………………………………………………………..

xxxx

Non-qualifying capital instruments subject to phase out from tier 2 capital…………….

xxxx

Total capital minority interest that is not included in tier 1 capital…………………………..

xxxx

a. Allowance for loan and lease losses includable in tier 2 capital……………………………

xxxx

b. (Advanced approaches institutions that exit parallel run only): Eligible credit reserves includable in tier 2 capital……………………………………………………………………

xxxx

Unrealized gains on available-for-sale preferred stock classified as an equity security under GAAP and available-for-sale equity exposures includable in Tier 2 capital………………………………………………………………………………………………………………………

xxxx

a. Tier 2 capital before deductions (sum of items 27 through 30.a, plus item 31)…

xxxx

b. (Advanced approaches institutions that exit parallel run only): Tier 2 capital before deductions (sum of items 27 through 29, plus items 30.b and 31)…………

xxxx

LESS: Tier 2 capital deductions……………………………………………………………………………….

xxxx

a. Tier 2 capital (greater of item 32.a minus item 33, or zero)…………………………………

xxxx

b. (Advanced approaches institutions that exit parallel run only): Tier 2 capital (greater of item 32.b minus item 33 or zero)………………………………………………………

xxxx

Total capital

a. Total capital (sum of items 26 and 34.a)……………………………………………………………

xxxx

b. (Advanced approaches institutions that exit parallel run only): Total capital (sum of items 26 and 34.b)………………………………………………………………………………………..

xxxx

Total assets for the leverage ratio

36.

Average total consolidated assets……………………………………………………………………………

xxxx

37.

LESS: Deductions from common equity tier 1 capital and additional tier 1 capital (sum of items 6, 7, 8, and 10.b)…………………………………………………………………….............

xxxx

38.

LESS: Other deductions from (additions to) assets for leverage ratio purposes……….

xxxx

39.

Total assets for the leverage ratio (item 36 minus items 37 and 38)………………………

xxxx

Total risk-weighted assets

40.

a. Total risk-weighted assets (from Schedule RC-R, Part II, item 62)………………………

xxxx

b. (Advanced approaches institutions that exit parallel run only): Total risk-weighted assets using advanced approaches rules (from FFIEC 101 Schedule A, item 60)………………………………………………………………………………………………………………

xxxx

Column A

Column B

Capital ratios

RCxx

Percentage

RCxx

Percentage

41.

Common equity tier 1 capital ratio (Column A: item 19 divided by item 40.a) (Advanced approaches institutions that exit parallel run only: Column B: item 19 divided by item 40.b)…………………………………………………………………………………………..

xxxx

--.--

xxxx

--.--

42.

Tier 1 capital ratio (Column A: item 26 divided by item 40.a) (Advanced approaches institutions that exit parallel run only: Column B: item 26 divided by item 40.b)…………………………………………………….……………………………………

xxxx

--.--

xxxx

--.--

43.

Total capital ratio (Column A: item 35.a divided by item 40.a) (Advanced approaches institutions that exit parallel run only: Column B: item 35.b divided by item 40.b)………………………………………………………………………………………

xxxx

--.--

xxxx

--.--

44.

Tier 1 leverage ratio (Column A: item 26 divided by item 39) (Advanced approaches institutions that exit parallel run only: Column B: item 26 divided by item 39)…………….………………………………………………………………………………

xxxx

--.--

xxxx

--.--

45.

Advanced approaches institutions only: Supplementary leverage ratio (from FFIEC 101 Schedule A, item 98) (effective January 1, 2015) ……………………………………

xxxx

--.--

Capital buffer

46.

Institution-specific capital buffer necessary to avoid limitations on distributions and discretionary bonus payments (effective January 1, 2016):

RCxx

Percentage

Capital conservation buffer………………………………………………………………………

xxxx

--.--

(Advanced approaches institutions that exit parallel run only): Total applicable capital buffer…………………………………………………………………………….

xxxx

--.--

Effective January 1, 2016: Institutions must complete items 47 and 48 if the amount in item 46.a (or the lower of item 46.a or 46.b for an advanced approaches institution that has exited parallel run) is less than or equal to the applicable minimum capital conservation buffer:

RCxx

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Thou

47.

Eligible retained income…………………………………………………………………………………………..

xxxx

48.

Distributions and discretionary bonus payments during the quarter……………………….

xxxx