Banking Organization Systemic Risk Report (ongoing)

Board of Governors of the Federal Reserve System

Instructions for Preparation of

Banking Organization Systemic Risk Report

Reporting Form FR Y-15
Reissued December 2013

Contents

GENERAL INSTRUCTIONS FOR PREPARATION OF THE BANKING ORGANIZATION
SYSTEMIC RISK REPORT
General Instructions . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

GEN-1

LINE ITEM INSTRUCTIONS FOR THE BANKING ORGANIZATION SYSTEMIC
RISK REPORT
Schedule A – Size Indicator . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schedule B – Interconnectedness Indicators . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schedule C – Substitutability Indicators . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schedule D – Complexity Indicators . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schedule E – Cross-Jurisdictional Activity Indicators . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Schedule F – Ancillary Indicators . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .
Optional Narrative Statement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

FR Y-15
Contents December 2013

A-1
B-1
C-1
D-1
E-1
F-1
ONS-1

Contents-1

INSTRUCTIONS FOR PREPARATION OF

Banking Organization
Systemic Risk Report
FR Y-15

General Instructions
Who Must Report
Reporting Criteria
The following banking organizations must file the Banking Organization Systemic Risk Report (FR Y-15) as of
the last calendar day of December:
(1) Bank Holding Companies with Total Consolidated Assets of $50 Billion or More. Bank holding
companies (BHCs) that have total consolidated assets
of $50 billion or more as of the June 30th prior to the
December 31st as-of date, including those U.S. toptier BHCs that are subsidiaries of foreign banking
organizations, must file the FR Y-15 for that year.
Only the top tier BHC of a multi-tiered company that
meets these criteria must file.
(2) U.S.-Based Organizations Designated as Global
Systemically Important Banks by the Basel Committee on Banking Supervision. Any BHC organized under the laws of the U.S. or any of the states
therein that is identified as a global systemically
important bank (G-SIB) must file the FR Y-15 even
if they do not meet the consolidated assets threshold.
Rules of Consolidation
For purposes of this report, all offices (i.e., branches,
subsidiaries, variable interest entities and international
banking facilities (IBFs)) that are within the scope of the
consolidated holding company are to be reported on a
consolidated basis. Unless the instructions specifically
state otherwise, this consolidation shall be on a line-byline basis, according to the caption shown. As part of the
consolidation process, the results of all transactions and
all intercompany balances (e.g., outstanding asset/debt
relationships) between offices, subsidiaries, and other
entities included in the scope of the consolidated holding
FR Y-15
General Instructions December 2013

company are to be eliminated in the consolidation and
must be excluded from the FR Y-15.
Subsidiaries of Subsidiaries. For a subsidiary of a holding company that is in turn the parent of one or more
subsidiaries: (1) Each subsidiary shall consolidate its
majority-owned subsidiaries in accordance with the consolidation requirements set forth above. (2) Each subsidiary shall account for any investments in unconsolidated
subsidiaries, corporate joint ventures over which the
holding company exercises significant influence, and
associated companies according to the equity method of
accounting.
Exclusions from coverage of the consolidated report
Subsidiaries where control does not rest with the parent. If control of a majority-owned subsidiary by the
holding company does not rest with the holding company
because of legal or other reasons (e.g., the subsidiary is in
bankruptcy), the subsidiary is not required to be consolidated for purposes of the report. Additional guidance on
this topic is provided in accounting standards, including
Financial Accounting Standards Board (FASB) Accounting Standards Codification (ASC) Subtopic 810-10, Consolidation — Overall.
Custody accounts. Custody and safekeeping activities
(i.e., the holding of securities, jewelry, coin collections,
and other valuables in custody or in safekeeping for
customers) must not be reflected on any basis in the
balance sheet items on the FR Y-15 unless cash funds
held in safekeeping for customers are commingled with
the general assets of the reporting holding company. In
such cases, the commingled funds would be reported on
the FR Y-15.

Where to Submit the Report
Electronic Submission
All banking organizations must submit their completed
report electronically. Banking organizations should
GEN-1

General Instructions

contact their district Reserve Bank or go to
www.frbservices.org/centralbank/reportingcentral for
procedures for electronic submission.

When to Submit the Report
The FR Y-15 is required to be submitted as of December
31. The submission date for banking organizations is 65
calendar days after the December 31 as-of date.
The term ‘‘submission date’’ is defined as the date by
which the Federal Reserve must receive the banking
organization’s FR Y-15.
If the submission deadline falls on a weekend or holiday,
the report must be received on the first business day after
the Saturday, Sunday, or holiday. Earlier submission aids
the Federal Reserve in reviewing and processing the
reports and is encouraged. No extensions of time for
submitting reports are granted.
The reports are due by the end of the reporting day on the
submission date (5:00 P.M. at each district Federal
Reserve Bank).

How to Prepare the Report
A. Applicability of GAAP
Banking organizations are required to prepare and file the
FR Y-15 in accordance with U.S. generally accepted
accounting principles (GAAP) and these instructions.
The report shall be prepared in a consistent manner. The
banking organization’s financial records shall be maintained in such a manner and scope so as to ensure that the
FR Y-15 can be prepared and filed in accordance with
these instructions and reflect a fair presentation of the
banking organization’s financial condition and results of
operations.
Banking organizations should retain workpapers and
other records used in the preparation of this report.
B. Report Form Captions and Instructional Detail
No caption on the report forms shall be changed in any
way. Enter an amount or a zero for all items except in the
cases where the data are calculated automatically or
retrieved from another report. The items retrieved from
other reports are listed in the General Instructions under
Section H (Data Items Automatically Retrieved from
Other Reports).
GEN-2

There may be areas in which a banking organization
wishes to obtain more technical detail on the application
of accounting standards and procedures to the requirements of these instructions. Such information may be
found in more detail in the GAAP standards. Selected
sections of the GAAP standards are referenced in the
instructions where appropriate.
Questions and requests for interpretations of matters
appearing in any part of these instructions should be
addressed to the appropriate Federal Reserve Bank (that
is, the Federal Reserve Bank in the district where the
banking organization submits this report).
C. Rounding
Report all dollar amounts in thousands. Each banking
organization, at its option, may round the figures reported
to the nearest million, with zeros reported in the thousands column. For banking organizations exercising this
option, amounts less than $500,000 will be reported as
zero. Rounding could result in details not adding to their
stated totals. However, to ensure consistent reporting, the
rounded detail items must be adjusted so that the totals
and the sums of their components are identical.
D. Negative Entries
Except for the item listed below, negative entries are
generally not appropriate on the FR Y-15 and should not
be reported. Hence, assets with credit balances must be
reported in liability items and liabilities with debit balances must be reported in asset items, as appropriate, and
in accordance with these instructions. The only items for
which a negative entry may be made are: Schedule A,
item 3, ‘‘Regulatory adjustments;’’ Schedule F, item 3,
‘‘Total net revenue;’’ and, Schedule F, item 4, ‘‘Foreign
net revenue.’’ When a negative entry does occur for these
items, it shall be recorded with a minus (-) sign rather
than in parentheses.
E. Confidentiality
Except as otherwise noted, the collected information will
be made available to the public for report dates beginning
December 31, 2013. The following line items will be
kept confidential for the December 31, 2013, report date
and made publically available beginning with the December 31, 2014, report date: Schedule A, items 1(b)(2)
through 2(a)(2) and items 2(b)(2) through 3; and, Schedule C, items 1(a) through 1(l). The following line items
will be kept confidential until the first reporting date after
FR Y-15
General Instructions December 2013

General Instructions

the U.S. rule implementing the liquidity coverage ratio is
finalized: Schedule D, items 7 and 8.
A reporting banking organization may request confidential treatment for items on the FR Y-15 if the banking
organization is of the opinion that, due to the institution’s
particular circumstances or activities, disclosure of specific commercial or financial information in the report
would likely result in substantial harm to its competitive
position, or that disclosure of the submitted information
would result in unwarranted invasion of personal privacy.
A request for line-item confidentiality must be submitted
in writing prior to the electronic submission of the report.
The request must discuss in writing the justification for
which confidentiality is requested and must demonstrate
the specific nature of the harm that would result from
public release of the information. Merely stating that
competitive harm would result or that information is
personal is not sufficient.
Information for which confidential treatment is requested
may subsequently be released by the Federal Reserve
System if the Board of Governors determines that the
disclosure of such information is in the public interest.
When line-item confidentiality is granted in the context
of the Consolidated Financial Statements for Bank Holding Companies (FR Y-9C), the confidentiality will automatically apply to corresponding items on the FR Y-15
(see General Instructions, Section H). This confidentiality will also extend to any automatically-calculated items
on the FR Y-15 that, if released, would reveal the
underlying confidential data.
F. Verification and Signatures
Estimates. For institutions filing this report for the first
time, reasonable estimates are permitted.
Verification. All addition and subtraction should be
double-checked before the report is submitted. Totals and
subtotals should be cross-checked to corresponding items
elsewhere in the report. Before a report is submitted, all
amounts should be compared with the corresponding
amounts in the previous report. If there are any unusual
changes from the previous report, a brief explanation of
the changes should be provided to the appropriate Federal Reserve Bank.
Signatures. The FR Y-15 must be signed by the Chief
Financial Officer of the banking organization (or by the
individual performing this equivalent function). By signFR Y-15
General Instructions December 2013

ing the cover page of this report, the authorized officer
acknowledges that any knowing and willful misrepresentation or omission of a material fact on this report
constitutes fraud in the inducement and may subject the
officer to legal sanctions provided by 18 USC 1001 and
1007.
Banking organizations must maintain in their files a
manually signed and attested printout of the data
submitted. The cover page of the submitted report should
be used to fulfill the signature and attestation requirement. This page should be attached to the printout placed
in the banking organization’s files.
G. Amended Reports
When the Federal Reserve’s interpretation of how GAAP
or these instructions should be applied to a specified
event or transaction (or series of related events or transactions) differs from the reporting banking organization’s
interpretation, the Federal Reserve may require the banking organization to reflect the event(s) or transaction(s) in
its FR Y-15 in accordance with the Federal Reserve’s
interpretation and to amend previously submitted reports.
The Federal Reserve will consider the materiality of such
event(s) or transaction(s) in making a determination
about requiring the banking organization to apply the
Federal Reserve’s interpretation and to amend previously
submitted reports. Materiality is a qualitative characteristic of accounting information which is defined in Financial Accounting Standards Board (FASB) Concepts No. 2
as ‘‘the magnitude of an omission or misstatement of
accounting information that, in the light of surrounding
circumstances, make it probable that the judgment of a
reasonable person relying on the information would have
been changed or influenced by the omission or misstatement.’’
The Federal Reserve may require the filing of an amended
FR Y-15 if the report as previously submitted contains
significant errors. In addition, a banking organization
must file an amended report when internal or external
auditors make audit adjustments that result in a restatement of financial statements previously submitted to the
Federal Reserve.
The Federal Reserve also requests that banking organizations that have restated their prior period financial statements as a result of an acquisition submit revised reports
for the prior year-ends. In the event that certain of the
required data are not available, banking organizations
GEN-3

General Instructions

should contact the appropriate Federal Reserve Bank for
information on submitting revised reports.

(5) Schedule B, item 14, ‘‘Commercial paper’’ (FR
Y-9C, Schedule HC-M, item 14(a))

H. Data Items Automatically Retrieved from Other
Reports

(6) Schedule D, item 5, ‘‘AFS securities’’ (FR Y-9C,
Schedule HC, item 2(b))

Certain data collected on the FR Y-15 may also be
collected in other reports submitted to the Federal
Reserve. If the banking organization files the other
reports at the same level of consolidation as is required
for the FR Y-15, the duplicate data items will be populated automatically.

(7) Schedule D, item 10, ‘‘Assets valued using Level 3
measurement inputs’’ (FR Y-9C, Schedule HC-Q,
item 7, Column E)

If the banking organization files the FR Y-9C for the
same reporting period, then the following data items will
be populated automatically:

(8) Schedule F, item 1, ‘‘Total liabilities’’ (FR Y-9C,
Schedule HC, item 21)
(9) Schedule F, item 3, ‘‘Total net revenue’’ (FR Y-9C,
Schedule HI, item 1(h) plus item 5(m) minus item
2(f))

(1) Schedule A, item 1(a), ‘‘Total assets’’ (FR Y-9C,
Schedule HC, item 12)

(10) Schedule F, item 5, ‘‘Total gross revenue’’ (FR Y9C, Schedule HI, item 1(h) plus item 5(m))

(2) Schedule A, item 1(b)(1), ‘‘Net value of SFTs’’
(FR Y-9C, Schedule HC, item 3(b))

(11) Schedule F, item 12, ‘‘Held-to-maturity securities’’
(FR Y-9C, Schedule HC, item 2(a))

(3) Schedule A, item 2(b)(1), ‘‘Notional amount of
credit derivatives sold’’ (FR Y-9C, Schedule HC-L,
items 7(a)(1) through 7(a)(4), Column A)

If the banking organization files the FFIEC 009 for the
same reporting period, then the following data item will
be populated automatically:

(4) Schedule B, item 13, ‘‘Subordinated debt securities’’ (FR Y-9C, Schedule HC, items 19(a) and
19(b))

(1) Schedule E, item 1, ‘‘Foreign claims on an ultimaterisk basis’’ (FFIEC 009, Schedule C, Part II, Columns 1 through 10, Total Foreign Countries)

GEN-4

FR Y-15
General Instructions December 2013

LINE ITEM INSTRUCTIONS FOR

Size Indicator
Schedule A
Include all positions, regardless of whether they are included in the trading or banking book. The amounts provided
must be net of specific provisions and valuation adjustments. Several items involve securities financing transactions
(SFTs), which are transactions such as repurchase agreements, reverse repurchase agreements, and security lending
and borrowing, where the value of the transactions depends on the market valuations and the transactions are often
subject to margin agreements.

Total Exposures

Line Item 1(c) Derivatives:

Line Item 1 On-balance-sheet items:

Line Item 1(c)(1) Derivative exposures with a net
positive fair value.

Line Item 1(a) Total assets.

Report the net positive fair value of derivative exposures
that are included in item 1(a). For more information on
netting, refer to ASC Subtopic 210-20, Balance Sheet –
Offsetting, and the FR Y-9C Glossary entry for ‘‘offsetting.’’

Report total assets of the banking organization (as defined
in the FR Y-9C, Schedule HC, item 12).
Line Item 1(b) Securities financing transactions
(SFTs):
Line Item 1(b)(1)

Net value of SFTs.

Report the value of all securities financing transactions
included in item 1(a), reported net (as defined in the
FR Y-9C, Schedule HC, item 3(b)).
Line Item 1(b)(2)

Gross value of SFTs.

Report the gross value of all securities financing transactions included in item 1(a) without GAAP netting.

Line Item 1(c)(2) Cash collateral netted against
the derivative exposures in item 1(c)(1).
Report the amount of cash collateral that was netted
against derivative exposures in item 1(c)(1).
Line Item 1(d) Total on-balance-sheet items.
The sum of items 1(a), 1(b)(2), and 1(c)(2), minus the
sum of items 1(b)(1) and 1(b)(3).
Line Item 2 Derivatives and off-balance-sheet
items:
Line Item 2(a) Counterparty risk exposures:

Line Item 1(b)(3) Securities received as collateral
in securities lending.
Report the amount of securities included in item 1(a) that
have been received as collateral in principal securities
lending transactions but have not been rehypothecated or
sold.
Line Item 1(b)(4) Cash collateral received in
conduit securities lending transactions.
Report the cash collateral received in conduit securities
lending transactions. In conduit securities lending transactions, a bank borrows securities from one party and
directly on-lends the identical securities to another party.
FR Y-15
Schedule A

December 2013

Line Item 2(a)(1) Counterparty exposure of SFTs.
Report the counterparty exposure of SFTs. Counterparty
exposure is determined as the gross value of cash provided and the gross fair value of securities provided to a
counterparty for all transactions included within a qualifying master netting agreement, less the gross value of
cash received and the gross fair value of securities
received from the counterparty for those transactions (see
the definition of ‘‘qualifying master netting agreement’’
in 12 CFR 225, Appendix F, section 2). Do not include
netting agreements where the net value is negative.
Where no qualifying master netting agreement is in
place, the counterparty exposure value must be calculated on a transaction-by-transaction basis, with each
SFT treated as its own netting set.
A-1

Schedule A

Line Item 2(a)(2) Potential future exposure of
derivative contracts.
Report the potential future exposure amount for each
derivative contract to which the banking organization is
a counterparty (or each single-product netting set of
such transactions). This would be calculated in accordance with Title 12 of the Code of Federal Regulations, part 208, Appendix F, sections 32(c)(5)(ii) and
(c)(6) as applicable (www.gpo.gov/fdsys/browse/
collectionCfr.action).
Line Item 2(b) Credit derivatives:
Line Item 2(b)(1)
derivatives sold.

Notional amount of credit

Provide the total notional amount of credit derivatives
sold (as defined in the FR Y-9C, Schedule HC-L, items
7(a)(1) through 7(a)(4), Column A).
Line Item 2(b)(2) Credit derivatives sold net of
related credit protection bought.
Report credit derivatives sold net of related credit protection bought. Only net out the protection bought if it is for
the same reference entity. If the protection bought for a
reference entity exceeds the amount sold, report a zero
for that particular reference entity.
Line Item 2(b)(3) Credit derivatives sold net of
related credit protection bought, adjusted for
maturity.
Report credit derivatives sold net of related credit protection bought. Only net out the protection bought if it is for
the same reference entity and the maturity of the protection bought is greater than or equal to the maturity of the
credit protection sold. If the protection bought for a
reference entity exceeds the amount sold, report a zero
for that particular reference entity.
Line Item 2(c) Notional amount of off-balance
-sheet items with a 0%credit conversion factor
(CCF).
Report off-balance-sheet items that would be assigned a
0% credit conversion factor as defined in the standardized approach to credit risk in the Basel II framework.
That is, commitments that are unconditionally cancellable at any time by the bank without prior notice (UCC),
or that effectively provide for automatic cancellation due
to deterioration in a borrower’s creditworthiness (see
A-2

paragraph 83 and footnote 33 of the Basel II framework,
www.bis.org/publ/bcbs128.pdf). Note that items 2(c)(1)
and 2(c)(2) do not total item 2(c) since the latter includes
commitments that effectively provide for automatic cancellation due to deterioration in a borrower’s creditworthiness but that are not UCC.
Line Item 2(c)(1) Unconditionally cancellable
credit card commitments.
Report credit card commitments that are unconditionally
cancellable at any time by the bank without prior notice
(UCC) that would receive a 0% CCF under the standardized approach to credit risk in the Basel II framework
(www.bis.org/publ/bcbs128.pdf). Do not include credit
card commitments that are automatically canceled upon
the deterioration of a borrower’s creditworthiness unless
those commitments are also UCC.
Line Item 2(c)(2) Other unconditionally
cancellable commitments.
Report other commitments that are unconditionally cancellable at any time by the bank without prior notice that
would receive a 0% CCF under the standardized approach
to credit risk in the Basel II framework (www.bis.org/
publ/bcbs128.pdf). Do not include commitments that are
automatically canceled upon the deterioration of a
borrower’s creditworthiness unless those commitments
are also UCC.
Line Item 2(d) Notional amount of off-balancesheet items with a 20% CCF.
Report off-balance-sheet items that would be assigned a
20% credit conversion factor as defined in the standardized approach to credit risk (see paragraphs 83, 85, and
footnote 32 of the Basel II framework, www.bis.org/publ/
bcbs128.pdf). This would include commitments with an
original maturity up to one year and short-term selfliquidating trade letters of credit arising from the movement of goods (e.g., documentary credits collateralized
by the underlying shipment) of both issuing and confirming banking organizations.
Line Item 2(e) Notional amount of off-balance
-sheet items with a 50% CCF.
Report off-balance-sheet items that would be assigned a
50%credit conversion factor as defined in the standardized approach to credit risk (see paragraphs 83, 84(ii) and
84(iii) of the Basel II framework, www.bis.org/publ/
Schedule A

FR Y-15
December 2013

Schedule A

bcbs128.pdf). This includes liquidity facilities and other
commitments to securitizations incorporating the changes
according to the Enhancements to the Basel II framework
(www.bis.org/publ/bcbs157.pdf). That is, the CCF for all
eligible liquidity facilities in the securitization framework is 50% regardless of the maturity. Include offbalance-sheet exposures to originated securitizations only
if the securitizations have met the accounting criteria for
derecognition (to avoid double counting).
Line Item 2(f) Notional amount of off-balance
-sheet items with a 100% CCF.
Report off-balance-sheet items that would be assigned a
100% credit conversion factor as defined in the standardized approach to credit risk (see paragraphs 83(i), 83 (ii),
84 and 84(i) of the Basel II framework, www.bis.org/
publ/bcbs128.pdf). This includes commitments to securitizations that do not qualify as eligible liquidity facilities
subject to a 50% CCF, incorporating the changes according to the Enhancements. Include off-balance-sheet exposures to originated securitizations only if the securitizations have met the accounting criteria for derecognition
(to avoid double counting).
Include the current exposure of indemnified agency
securities lending transactions. This is calculated as the
gross fair value of securities lent for all transactions
within a qualifying master netting agreement, less the
gross value of cash received and the gross fair value of
securities received from the counterparty for those transactions. Do not include netting agreements where the net

FR Y-15
Schedule A

December 2013

value is negative. Where no qualifying master netting
agreement is in place, the current exposure value of the
indemnification must be calculated on a transaction-bytransaction basis, with each lending transaction treated as
its own netting set.
Line Item 2(g) Total off-balance-sheet items.
The sum of items 2(a)(1), 2(a)(2), 2(c), and 2(d) through
2(f), minus 0.9 times the sum of items 2(c)(1) and
2(c)(2).1
Line Item 3 Regulatory adjustments.
Report the amount of regulatory adjustments from tier 1
under Regulation Q.2 These are the adjustments to tier 1
capital (which include deductions made to common
equity tier 1 capital) under the fully phased-in requirements of Regulation Q. These include the deduction of
goodwill and intangibles, deferred tax assets, and hedging gains and losses. Report adjustments that reduce tier
1 capital as a positive value. If the adjustment increases
tier 1 capital, report the value with a minus (-) sign.
Line Item 4

Total exposures.

The sum of items 1(d) and 2(g), minus item 3.
1. 90 percent of the value of unconditionally cancellable commitments
is deducted from the total to achieve a credit conversion factor of 10
percent.
2. 78 FR 62018 (October 11, 2013).

A-3

LINE ITEM INSTRUCTIONS FOR

Interconnectedness Indicators
Schedule B
For the purpose of the intra-financial system assets and intra-financial system liabilities indicators, financial
institutions are defined as depository institutions(as defined in FR Y-9C Schedule HC-C, item 2), bank holding
companies, securities dealers, insurance companies, mutual funds, hedge funds, pension funds, investment banks,
and central counterparties (as defined in Schedule D, item 1). Central banks and other public sector bodies (e.g.,
multilateral development banks) are excluded, but state-owned commercial banks are included.

Intra-Financial System Assets
Line Item 1 Funds deposited with or lent to
unaffiliated financial institutions.
Report all funds deposited with or lent to unaffiliated
financial institutions (i.e., unaffiliated third party financial institutions). Lending includes all forms of term/
revolving lending, federal funds sold, acceptances of
other banks, and other extensions of credit to financial
institutions. Do not include commercial paper, which is
reported in item 3(d). Deposits include balances due from
financial institutions, and currency and coin due from
financial institutions (as defined in the FR Y-9C Schedule
HC, item 1). Include certificates of deposit but do not
include margin accounts.
Line Item 1(a)

Certificates of deposit.

Report the total holdings of certificates of deposit due
from unaffiliated financial institutions as included in item
1. For more information on certificates of deposit, refer to
the FR Y-9C Glossary entry for ‘‘deposits.’’
Line Item 2 Undrawn committed lines extended to
unaffiliated financial institutions.
Report the unused portion of all committed lines extended
to unaffiliated financial institutions. For more information on commitments, see FR Y-9C, Schedule HC-L,
item 1.
Line Item 3 Holdings of securities issued by
unaffiliated financial institutions.
This item reflects all holdings of securities issued by
unaffiliated financial institutions. Report total holdings at
fair value (as defined the FR Y-9C Glossary entry for
‘‘fair value’’) in accordance with ASC Topic 820, Fair
Value Measurements (formerly FASB Statement No.
157, Fair Value Measurements), for securities classified
as trading (including securities for which the fair value
FR Y-15
Schedule B

December 2013

option (FVO) is elected) and available-for-sale (AFS)
securities; report held-to-maturity (HTM) securities at
amortized cost in accordance with ASC 320, Investments
— Debt and Equity Securities (formerly FASB Statement
No. 115, Accounting for Certain Investments in Debt and
Equity Securities, as amended). Do not report products
where the issuing institution does not back the performance of the asset (e.g., asset-backed securities).
Line Item 3(a) Secured debt securities.
Report the total holdings of secured debt securities (e.g.,
covered bonds and REIT preferred securities).
Line Item 3(b) Senior unsecured debt securities.
Report the total holdings of senior unsecured debt securities.
Line Item 3(c) Subordinated debt securities.
Report the total holdings of subordinated debt securities.
Line Item 3(d) Commercial paper.
Report the total holdings of commercial paper of unaffiliated financial institutions. For more information on commercial paper, refer to the FR Y-9C Glossary entry for
‘‘commercial paper.’’
Line Item 3(e) Stock (including par and surplus of
common and preferred shares).
Report total equity holdings including common and
preferred shares.
Line Item 3(f) Offsetting short positions in relation
to the specific stock holdings included in item 3(e).
Report the fair value of the banking organization’s
liabilities resulting from short positions held against the
stock holdings included in item 3(e).
B-1

Schedule B

Line Item 4 Net positive current exposure of
securities financing transactions (SFTs) with
unaffiliated financial institutions.
This item includes the following:
(a) Net positive reverse repurchase agreement exposure, where the value of the cash provided
exceeds the fair value of the securities received.
(b) Net positive repurchase agreement exposure,
where the fair value of the securities provided
exceeds the value of the cash received.

Line Item 6 Total intra-financial system assets.
The sum of items 1, 2 through 3(e), 4, 5(a), and 5(b),
minus item 3(f).
Intra-Financial System Liabilities
Line Item 7 Deposits due to unaffiliated financial
institutions (including undrawn committed lines):

(c) Net positive securities lending exposure, where
the fair value of securities lent exceeds the value
of cash collateral received (or the fair value of
non-cash collateral received).

This section captures information regarding the deposits
held by the banking organization. For more information
on deposits, see the FR Y-9C Glossary entry for ‘‘deposits.’’

(d) Net positive securities borrowing exposure, where
the value of cash collateral provided (or the fair
value of non-cash collateral provided) exceeds
the fair value of securities borrowed.

Line Item 7(a) Deposits due to depository
institutions.

The reported value is not intended to reflect amounts
recorded on the balance sheet. Rather, it represents the
single legally owed amount per netting set. Use netting
only where the transactions are covered by a legally
enforceable netting agreement. Report the net amount in
accordance with ASC Subtopic 210-20, Balance Sheet —
Offsetting. Where these criteria are not met, report the
gross balance sheet amount. Do not include conduit
lending transactions.
Line Item 5 Over-the-counter (OTC) derivatives
with unaffiliated financial institutions that have a
net positive fair value:
Line Item 5(a) Net positive fair value.
Report the sum of net positive fair value OTC derivative
exposures netted in accordance with GAAP netting rules
(i.e., designated, legally enforceable, netting sets or
groups). Only netting sets with a positive value may be
included here. Netting sets where the net result is negative must be captured in item 9(a). Include collateral held
only if it is within the master netting agreement. For more
information on netting, refer to ASC Subtopic 210-20,
Balance Sheet — Offsetting, and the FR Y-9C Glossary
entry for ‘‘offsetting.’’
Line Item 5(b) Potential future exposure.
Report the amount of potential future exposure (PFE) for
the derivatives included in item 5(a). Include the PFE for
B-2

any netting sets with a fair value of zero. For more
information on determining the PFE refer to the FR Y-9C
Schedule HC-R, item 54.

Report total deposits due to depository institutions.
Line Item 7(b) Deposits due to non-depository
financial institutions.
Report total deposits due to non-depository financial
institutions.
Line Item 7(c) Undrawn committed lines obtained
from unaffiliated financial institutions.
Report the unused portion of all committed lines obtained
from unaffiliated financial institutions. For more information on commitments, see FR Y-9C, Schedule HC-L,
item 1.
Line Item 8 Net negative current exposure of SFTs
with unaffiliated financial institutions.
This item includes the following:
(a) Net negative reverse repurchase agreement exposure, where the fair value of securities received
exceeds the value of the cash provided.
(b) Net negative repurchase agreement exposure,
where the value of the cash received exceeds the
fair value of the securities provided.
(c) Net negative securities lending exposure, where
the value of cash collateral received (or the fair
value of non-cash collateral received) exceeds
the fair value of securities lent.
Schedule B

FR Y-15
December 2013

Schedule B

(d) Net negative securities borrowing exposure,
where the fair value of securities borrowed
exceeds the value of cash collateral provided (or
the fair value of non-cash collateral provided).
The reported value is not intended to reflect amounts
recorded on the balance sheet. Rather, it represents the
single legally owed amount per netting set. Use netting
only where the transactions are covered by a legally
enforceable netting agreement. Report the net amount in
accordance with ASC Subtopic 210-20, Balance Sheet —
Offsetting. Where these criteria are not met, report the
gross balance sheet amount. Do not include conduit
lending transactions.
Line Item 9 OTC derivatives with unaffiliated
financial institutions that have a net negative fair
value:
Line Item 9(a) Net negative fair value.
Report the sum of net fair value OTC derivative liabilities netted in accordance with GAAP netting rules (i.e.,
designated, legally enforceable, netting sets or groups).
Include only netting sets with a negative value. Report
netting sets where the net result is positive in item 5(a).
Include collateral provided only if it is within the master
netting agreement. For more information on netting, refer
to ASC Subtopic 210-20, Balance Sheet — Offsetting,
and the FR Y-9C Glossary entry for ‘‘offsetting.’’
Line Item 9(b) Potential future exposure.
Report the amount of the PFE for the derivatives included
in item 9(a).
Line Item 10 Total intra-financial system
liabilities.
The sum of items 7(a) through 9(b).

Securities Outstanding
Line Item 11 Secured debt securities.
Report the amortized cost of all outstanding secured debt
securities (e.g., covered bonds and REIT preferred securities) issued by the banking organization.

FR Y-15
Schedule B

December 2013

Line Item 12 Senior unsecured debt securities.
Report the amortized cost of all outstanding senior
unsecured debt securities issued by the banking organization.
Line Item 13 Subordinated debt securities.
Report the amortized cost of all outstanding subordinated
debt securities, as defined in the FR Y-9C Schedule HC,
items 19(a) and 19(b), issued by the banking organization.
Line Item 14 Commercial paper.
Report the amortized cost of all outstanding commercial
paper issued by the banking organization. For more
information on commercial paper, refer to the FR Y-9C
Glossary entry for ‘‘commercial paper.’’
Line Item 15 Certificates of deposit.
Report the amortized cost of all outstanding certificates
of deposit issued by the banking organization. For more
information on certificates of deposit, refer to the FR Y-9C
Glossary entry for ‘‘deposits.’’
Line Item 16 Common equity.
Report the fair value of outstanding common equity. For
publicly traded shares, report the closing share price
multiplied by the number of shares outstanding. Do not
report non-publicly traded shares.
Line Item 17 Preferred shares and other forms of
subordinated funding not captured in item 13.
Report the fair value of outstanding preferred shares and
other forms of subordinated funding not captured in item
13 (e.g., savings shares and silent partnerships). For
publicly traded shares, report the closing share price
multiplied by the number of shares outstanding. Do not
report non-publicly traded shares.
Line Item 18 Total securities outstanding.
The sum of items 11 through 17.

B-3

LINE ITEM INSTRUCTIONS FOR

Substitutability Indicators
Schedule C

Payments Activity
Line Item 1 Payments made in the reporting year.
Report the total value of all cash payments sent by the
banking organization via large–value payment systems,1
along with the value of all cash payments sent through an
agent bank (e.g., using a correspondent or nostro account),
over the calendar year in each indicated currency. Include
the amount of payments made into Continuous Linked
Settlement (CLS). Report payments regardless of purpose, location, or settlement method. This includes, but is
not limited to, cash payments associated with derivatives,
securities financing transactions, and foreign exchange
transactions. Do not include the value of any non-cash
items settled in connection with these transactions.
Include cash payments made on behalf of the reporting
entity as well as those made on behalf of customers
(including financial institutions, other commercial customers, and retail customers). However, do not include
internal payments (i.e., book transfers) or any other
intra-group transactions, (i.e., transactions made within
or between entities within the reporting group), even if
the transactions were initiated through an external agent
(e.g., when a payment is sent to a subsidiary through an
external institution). Only include outgoing payments
(i.e., exclude payments received). Except for those payments sent via CLS, do not net any outgoing wholesale
payment values, even if the transaction was settled on a
net basis.2 Though payment totals are not rounded, the
level of expected accuracy depends on the magnitude of
1. For examples of large-value payment systems, refer to Payment,
clearing and settlement systems in the CPSS countries, published by the
Committee on Payment and Settlement Systems (CPSS). The November
2012 release is available at www.bis.org/publ/cpss105.htm.
2. Wholesale payments are payments, generally involving very large
values, which are mainly exchanged between banks or other participants in
the financial markets and often require urgent and timely settlement. In
contrast, retail payments are payments, generally involving low values,
which are mainly made on behalf of customers and often involve a low
FR Y-15
Schedule C

December 2013

the reported value. The leading two digits must be
accurate3 (within rounding) for payment totals at or
above $10 trillion, while only the leading digit must be
accurate for payment totals below $10 trillion. If precise
totals are unavailable, known overestimates may be
reported. The aggregate payments in items 1(a) through
1(k) must be converted to U.S. dollars using the average
exchange rate over the reporting year, as provided by the
Bank for International Settlements (BIS) (www.bis.org/
bcbs/gsib).
Line Item 1(a) Australian dollars (AUD).
Report the U.S. dollar equivalent amount of all payments
made in Australian dollars (AUD) over the reporting
year.
Line Item 1(b) Brazilian real (BRL).
Report the U.S. dollar equivalent amount of all payments
made in Brazilian real (BRL) over the reporting year.
Line Item 1(c) Canadian dollars (CAD).
Report the U.S. dollar equivalent amount of all payments
made in Canadian dollars (CAD) over the reporting year.
Line Item 1(d) Swiss francs (CHF).
Report the U.S. dollar equivalent amount of all payments
made in Swiss francs (CHF) over the reporting year.
Line Item 1(e) Chinese yuan (CNY).
Report the U.S. dollar equivalent amount of all payments
made in Chinese yuan (CNY) over the reporting year.
degree of urgency (e.g., personal checks, credit card transactions, direct
debits, direct deposits, and ATM withdrawals).
3. As an example, a figure between 100,000 and 999,999 would need to
be correct to the nearest 100,000 for the leading digit to be considered
accurate. The figure would need to be correct to the nearest 10,000 for the
two leading digits to be considered accurate.

C-1

Schedule C

Line Item 1(f)

Euros (EUR).

Report the U.S. dollar equivalent amount of all payments
made in euros (EUR) over the reporting year.

Assets Under Custody

Report the U.S. dollar equivalent amount of all payments
made in Swedish krona (SEK) over the reporting year.

Line Item 3 Assets held as a custodian on behalf
of customers.
Report the value of all assets, including cross-border
assets, that the banking organization held as a custodian
on behalf of customers, including other financial firms
(i.e., financial institutions other than the reporting group).
Include such assets even if they are being held by
unaffiliated institutions (e.g., central securities depositories, payment systems, central banks, and subcustodians).4 In the case where assets are held by a
sub-custodian, both the primary custodian and the subcustodian must report the assets. Do not include any
assets under management5 or assets under administration6 which are not also classified as assets under custody.7 For the purposes of this report, a custodian is
defined as a bank or other organization (e.g., securities
firms and trust companies) that manages or administers
the custody or safekeeping of stock certificates, debt
securities, or other assets for institutional and private
investors. Custodial accounts held in all legal entities of
the holding company must be reported. For a description
of custody and safekeeping accounts, refer to the instructions for the Consolidated Reports of Condition and
Income (FFIEC 031 and 041) Schedule RC-T, item 11.
Underwritten Transactions in Debt and Equity
Markets

Line Item 1(l)

Line Item 4 Equity underwriting activity.

Line Item 1(g) British pounds (GBP).
Report the U.S. dollar equivalent amount of all payments
made in British pound sterling (GBP) over the reporting
year.
Line Item 1(h) Hong Kong dollars (HKD).
Report the U.S. dollar equivalent amount of all payments
made in Hong Kong dollars (HKD) over the reporting
year.
Line Item 1(i)

Indian rupee (INR).

Report the U.S. dollar equivalent amount of all payments
made in Indian rupee (INR) over the reporting year.
Line Item 1(j)

Japanese yen (JPY).

Report the U.S. dollar equivalent amount of all payments
made in Japanese yen (JPY) over the reporting year.
Line Item 1(k) Swedish krona (SEK).

United States dollars (USD).

Report the total value of all payments made in United
States dollars (USD) over the reporting year.
Line Item 1(m) All currencies not listed above.
Report the U.S. dollar equivalent amount of all payments
made over the reporting year using currencies not listed
in items 1(a) through 1(l). Convert the yearly aggregates
to U.S. dollars using the average exchange rate for the
reporting year. These average exchange rates must be
constructed using a consistent series of exchange rate
quotations. The method used must be reasonable, consistent, and reproducible. Documentation concerning the
method employed to calculate the average exchange rates
must be maintained and made available to supervisors
upon request.
Line Item 2 Payments activity.
The sum of items 1(a) through 1(l).
C-2

Report the total value of all types of equity instruments,
underwritten during the calendar year, excluding transactions with subsidiaries and/or affiliates and self-led transactions. This includes all types of equity market transactions such as initial public offerings, additional offerings
4. A sub-custodian is an institution that provides custody services on
behalf of another custodian.
5. Assets under management are securities or other assets that are
managed by a banking organization or subsidiary of the banking organization on behalf of a customer for which the reporting banking organization
or the subsidiary acts as investment adviser.
6. Assets under administration are securities or other assets for which a
banking organization or subsidiary of the banking organization is contractually obligated to provide an administration service (e.g., back office
administration and recordkeeping services).
7. Assets under custody are securities or other assets that are held by a
banking organization or subsidiary of the banking organization on behalf
of a customer under a safekeeping arrangement. For additional information
see the FR Y-9C glossary entry for ‘‘Custody Account.’’

Schedule C

FR Y-15
December 2013

Schedule C

of common stocks, units, depositary receipts (e.g., American depositary receipts (ADRs) and Global depositary
receipts (GDRs)), and rights offerings. Also include
equity-linked transactions such as convertible bonds,
convertible preferred bonds, and exchangeable bonds.
Include all types of transactions at all maturities. Do not
differentiate transactions between front-end, back-end,
and best-effort transactions. Do not differentiate with
regard to maturity, currency, or market of issuance.
Include equity securities with embedded derivatives, but
exclude stand-alone derivatives underwriting. With
regards to the delineation between securities with embedded derivatives and stand-alone derivatives, use the
already existing definitions in GAAP.
The accounting and reporting standards for derivative
instruments, including certain derivative instruments
embedded in other contracts, and for hedging activities
are set forth in ASC Topic 815, Derivatives and Hedging
(formerly FASB Statement No. 133, Accounting for
Derivative Instruments and Hedging Activities, as
amended), which banking organizations must follow for
purposes of this report. ASC Topic 815 requires all
derivatives to be recognized on the balance sheet as
either assets or liabilities at their fair value. See ASC
Topic 815 for the definition of derivatives.
Contracts that do not in their entirety meet the definition
of a derivative instrument, such as bonds, insurance
policies, and leases, may contain ’’embedded’’ derivative
instruments. Embedded derivatives are implicit or explicit

FR Y-15
Schedule C

December 2013

terms within a contract that affect some or all of the cash
flows or the value of other exchanges required by the
contract in a manner similar to a derivative instrument.
The effect of embedding a derivative instrument in
another type of contract (’’the host contract’’) is that
some or all of the cash flows or other exchanges that
otherwise would be required by the host contract, whether
unconditional or contingent upon the occurrence of a
specified event, will be modified based on one or more of
the underlyings.
Line Item 5 Debt underwriting activity.
Report the total value of all types of debt instruments
underwritten during the calendar year, excluding intragroup or self-led transactions. This includes all types of
underwriting transactions relating to debt securities.
Include both secured debt instruments (e.g., covered
bonds, asset-backed security (ABS) transactions, etc.)
and unsecured debt instruments. Include all types of
transactions at all maturities. Do not differentiate transactions between front-end, back-end, and best-effort transactions. Do not differentiate with regard to maturity,
currency, or market of issuance.
Also include debt securities with embedded derivatives.
For more detail on embedded derivatives, refer to the
instructions for item 4.
Line Item 6 Total underwriting activity.
The sum of items 4 and 5.

C-3

LINE ITEM INSTRUCTIONS FOR

Complexity Indicators
Schedule D

Notional Amount of Over-the-Counter (OTC)
Derivatives
Line Item 1 OTC derivatives cleared through a
central counterparty.
Report the notional amount outstanding of OTC derivative positions which were cleared through a central
counterparty. Central counterparties are entities (e.g., a
clearing house) that facilitate trades between counterparties in one or more financial markets by either guaranteeing trades or novating contracts. Include all types of risk
categories and instruments (e.g., foreign exchange, interest rate, equity, commodities, and credit default swaps
(CDS)). For more information on derivatives, refer to
ASC Topic 815, Derivatives and Hedging, and the FR
Y-9C Glossary entry for ‘‘derivative contracts.’’
Line Item 2 OTC derivatives settled bilaterally.
Report the notional amount outstanding of OTC derivative positions which were settled bilaterally (i.e., without
the use of a central counterparty). Include all types of risk
categories and instruments (e.g., foreign exchange, interest rate, equity, commodities, and CDS). For more information on derivatives, refer to ASC Topic 815, Derivatives and Hedging, and the FR Y-9C Glossary entry for
‘‘derivative contracts.’’
Line Item 3 Total notional amount of OTC
derivatives.
The sum of items 1 and 2.
Trading and Available-for-sale (AFS) Securities.
Line Item 4 Trading securities.
Report the fair value of all securities classified as trading.
Securities that are intended to be held principally for the
purpose of selling them in the near term are classified as
trading assets. Trading activity includes active and frequent buying and selling of securities for the purpose of
FR Y-15
Schedule D

December 2013

generating profits on short-term fluctuations in price.
Securities held for trading purposes must be reported at
fair value.
Report values on a gross long basis (i.e., do not net short
positions against long positions). For long and short
positions in the same CUSIP, report the long position
prior to any CUSIP netting. For more information on
trading securities, refer to ASC Topic 320, Investments
— Debt and Equity Securities, and the FR Y-9C Glossary
entry for ‘‘securities activities.’’
Line Item 5 AFS securities.
Report the fair value of all securities classified as AFS (as
defined in the FR Y-9C, Schedule HC, item 2(b)). All
securities not categorized as trading securities or held-tomaturity (HTM) must be reported as AFS. Report values
on a gross long basis (i.e., do not net short positions
against long positions). For long and short positions in
the same CUSIP, report the long position prior to any
CUSIP netting. For more information on AFS securities,
refer to ASC Topic 320, Investments — Debt and Equity
Securities, and the FR Y-9C Glossary entry for ‘‘securities activities.’’
Line Item 6 Total trading and AFS securities.
The sum of items 4 and 5.
Line Item 7 Trading and AFS securities that meet
the definition of level 1 assets.
Report the gross fair value of all trading and AFS
securities that qualify as level 1 assets according to
paragraphs 50(c), 50(d) and 50(e) of the Basel III liquidity coverage ratio (LCR) (see Basel III: The Liquidity
Coverage Ratio and liquidity risk monitoring tools, available at www.bis.org/publ/bcbs238.pdf). Include qualifying securities even if they do not fulfill the LCR operational requirements outlined in paragraphs 31-40.
D-1

Schedule D

Line Item 8 Trading and AFS securities that meet
the definition of level 2 assets, with haircuts.
Report the gross fair value, after applying haircuts, of all
trading and AFS securities that qualify as level 2 assets
according to paragraphs 52 and 54 of the Basel III LCR
(see Basel III: The Liquidity Coverage Ratio and liquidity risk monitoring tools, available at www.bis.org/publ/
bcbs238.pdf). Include qualifying securities even if they
do not fulfill the LCR operational requirements outlined
in paragraphs 31-40. Report level 2A, level 2B RMBS,
and level 2B non-RMBS assets with haircuts of 15%,
25%, and 50%, respectively.
Line Item 9 Total adjusted trading and AFS
securities.
Item 6 minus the sum of items 7 and 8.
Level 3 Assets
Line Item 10 Assets valued using Level 3
measurement inputs.
Report the gross fair value of all assets that are priced on
a recurring basis using Level 3 measurement inputs. ASC

D-2

Topic 820, Fair Value Measurement, established a threelevel fair value hierarchy that prioritizes inputs used to
measure fair value based on observability. Level 3 fair
value measurement inputs, while not readily observable
in the market, are used to develop an exit price for the
asset (or liability) from the perspective of a market
participant. Therefore, Level 3 fair value measurement
inputs reflect the banking organization’s own assumptions about the assumptions that a market participant
would use in pricing an asset (or liability) and should be
based on the best information available under the given
circumstances.
The level in the fair value hierarchy within which the fair
value measurement is categorized is determined on the
basis of the lowest level input that is significant to the fair
value measurement in its entirety. If a fair value measurement uses observable inputs that require significant
adjustment based on unobservable inputs, then this is
considered a Level 3 measurement. For more information, refer to the FR Y-9C Glossary entry for ‘‘fair
value.’’

Schedule D

FR Y-15
December 2013

LINE ITEM INSTRUCTIONS FOR

Cross-Jurisdictional Activity Indicators
Schedule E

Cross-Jurisdictional Claims
Line Item 1 Foreign claims on an ultimate-risk
basis.
Report the value of all claims over all sectors that, on an
ultimate-risk basis, are cross-border claims on non-local
residents or foreign-office claims on local residents (see
FFIEC 009, Schedule C, Part II, Columns 1 through 10,
Total Foreign Countries). Do not include claims from
positions in derivative contracts. For definitions, refer to
the instructions for preparation of the FFIEC 009.

the FFIEC 009 and the Treasury International Capital
(TIC) B Reports.
Line Item 2(a) Any foreign liabilities to related
offices included in item 2.
Report the value of any liabilities included in item 2 that
are to the banking organization’s own foreign offices (see
TIC BL-1, Column 8, and the liabilities to related offices
reported as part of TIC BQ-2, Columns 1 and 2). For
definitions, refer to the instructions for preparation of the
TIC B Reports.

Cross-Jurisdictional Liabilities

Line Item 3

Line Item 2 Foreign liabilities (excluding local
liabilities in local currency).

Report the value of all foreign-office liabilities in local
currency (see FFIEC 009, Schedule L, Column 2). Do not
include liabilities from positions in derivative contracts.
For definitions, refer to the instructions for the preparation of the FFIEC 009.

Report the sum of all foreign-office liabilities in nonlocal currency, all U.S. dollar liabilities to foreign residents, and all foreign currency liabilities to foreigners
(see FFIEC 009, Schedule L, Column 1; TIC BL-1,
Column 7; and, TIC BQ-2, Columns 1 and 2). Do not
include liabilities from positions in derivative contracts.
For definitions, refer to the instructions for preparation of

FR Y-15
Schedule E

December 2013

Line Item 4

Local liabilities in local currency.

Total cross-jurisdictional liabilities.

The sum of items 2 and 3 minus item 2(a).

E-1

LINE ITEM INSTRUCTIONS FOR

Ancillary Indicators
Schedule F

Ancillary Indicators
Line Item 1 Total liabilities.
Report total liabilities (as defined in the FR Y-9C Schedule HC, item 21).

Agreement subsidiaries and on IBFs, refer to the FR
Y-9C Glossary entries for ‘‘Edge and Agreement corporation’’ and ‘‘International Banking Facility (IBF),’’
respectively.

Line Item 2 Retail funding.

Line Item 5 Total gross revenue.

Report total deposits less the sum of deposits from
depository institutions, deposits from central banks, and
any other deposits (including certificates of deposit) not
held by retail customers or small businesses. Small
business customers are those customers with less than $1
million in consolidated deposits that are managed as
retail customers and are generally considered as having
similar liquidity risk characteristics to retail accounts.
For more information on deposits, see the FR Y-9C
Glossary entry for ‘‘deposits.’’

Report total gross revenue, which is defined as interest
income plus noninterest income (FR Y-9C, Schedule HI,
item 1(h) plus item 5(m)).
Line Item 6 Peak equity market capitalization.
Report the peak equity market capitalization over the
reporting year. The peak equity market capitalization for
a given day is defined as the closing share price multiplied by the number of shares outstanding on that day.

Line Item 3 Total net revenue.
Report total net revenue, which is defined as interest
income plus noninterest income minus interest expense
(FR Y-9C, Schedule HI, item 1(h) plus item 5(m) minus
item 2(f)).
Line Item 4 Foreign net revenue.
Report the net revenue from all foreign offices. For
purposes of this report, a foreign office of a reporting
banking organization is a branch or consolidated subsidiary located outside of the organization’s home country
(i.e., the country where the banking organization is
headquartered); an Edge or Agreement subsidiary, including both its U.S. and its foreign offices; or an International Banking Facility (IBF). Branches or consolidated
subsidiaries located in territories or possessions of the
home country are considered foreign offices. Branches of
bank subsidiaries located on military facilities belonging
to the home country, wherever located, are not considered foreign offices. For more information on Edge or
FR Y-15
Schedule F

December 2013

Line Item 7 Gross value of cash lent and gross
fair value of securities lent in securities financing
transactions (SFTs).
Report the gross value of all cash lent and the gross fair
value of all securities lent in securities financing transactions. Only include transactions completed by the banking organization on its own behalf. Do not include any
counterparty netting. Do not include any conduit lending
transactions.
Line Item 8 Gross value of cash borrowed and
gross fair value of securities borrowed in SFTs.
Report the gross value of all cash borrowed and the gross
fair value of all securities borrowed in securities financing transactions. Only include transactions completed by
the banking organization on its own behalf. Do not
include any counterparty netting. Do not include any
conduit lending transactions.
F-1

Schedule F

Line Item 9 Gross positive fair value of over-thecounter (OTC) derivative transactions.

Line Item 12

Held-to-maturity securities.

Report the gross negative fair value of all OTC derivative
transactions. Do not include any counterparty netting.

Report the amortized cost of all securities classified as
held-to-maturity (HTM) (as defined in the FR Y-9C,
Schedule HC, item 2(a)). This item includes all debt
securities that an institution has the positive intent and
ability to hold to maturity. For more information on HTM
securities, refer to ASC Topic 320, Investments — Debt
and Equity Securities, and the FR Y-9C Glossary entry
for ‘‘securities activities.’’

Line Item 11 Unsecured settlement/clearing lines
provided.

Line Item 13 Number of jurisdictions.

Report the total amount of committed, unsecured intraday credit lines extended to the banking organization’s
customers. This includes, but is not limited to, lines
extended for cash overdrafts, securities clearing, and
transaction lines (e.g., FX settlement limits).

Report the number of countries, including the home
jurisdiction, where the banking organization has either a
branch or a subsidiary that is consolidated under GAAP.
Determine the jurisdiction using the physical address of
the branch or subsidiary.

Report the gross positive fair value of all OTC derivative
transactions. Do not include any counterparty netting.
Line Item 10 Gross negative fair value of OTC
derivative transactions.

F-2

Schedule F

FR Y-15
December 2013

LINE ITEM INSTRUCTIONS FOR

Optional Narrative Statement

Line Item 1 Narrative statement.
The management of the reporting banking organization
has the option to submit a public statement regarding the
values reported on the FR Y-15. The statement must not
contain any confidential information that would compromise customer privacy or that the respondent is not
willing to have made public. Furthermore, the information in the narrative statement must be accurate and must
not be misleading.
The statement may not exceed 750 characters including
punctuation, indentation, and standard spacing between
words and sentences. Statements exceeding this limit will

FR Y-15
Schedule F

December 2013

be truncated at 750 characters with no notice to the
respondent. Other than the truncation of statements
exceeding the character limit, the statement will appear
on agency computerized records and in releases to the
public exactly as submitted. Public disclosure of the
statement shall not signify that a federal supervisory
agency has verified the accuracy or relevance of the
information contained therein.
If the respondent elects not to make a statement, the item
should be left blank (i.e., do not enter phrases such as
‘‘No statement,’’ ‘‘Not applicable,’’ ‘‘N/A,’’ ‘‘No comment,’’ or ‘‘None’’).

ONS-1