Form FR Y-9C FR Y-9C Consolidated Financial Statements for Holding Companies

Financial Statements for Holding Companies

FR Y-9C_20140331_f_DRAFT

Consolidated Financial Statements for Bank Holding Companies-non AA HCs

OMB: 7100-0128

⚠️ Notice: This form may be outdated. More recent filings and information on OMB 7100-0128 can be found here:

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FR Y-9C
OMB Number 7100-0128
Approval expires March 31, 2014
Page 1 of 60

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DRAFT

Board of Governors of the Federal Reserve System

2017

Consolidated Financial Statements for
Holding Companies—FR Y-9C
Report at the close of business as of the last calendar day of the quarter
This Report is required by law: Section 5(c) of the Bank Holding
Company Act (12 U.S.C. § 1844) and Section 225.5(b) of Regulation Y
(12 C.F.R. § 225.5(b)) and Section 10 of the Home Owners Loan Act
(12 U.S.C. § 1467a(b)).
This report form is to be filed by holding companies with total
consolidated assets of $500 million or more. In addition, holding
companies meeting certain criteria must file this report (FR Y-9C)
NOTE: Each holding company's board of directors and senior management are responsible for establishing and maintaining an effective system of internal control, including controls over the
Consolidated Financial Statements for Holding Companies. The
Consolidated Financial Statements for Holding Companies is to be
prepared in accordance with instructions provided by the Federal
Reserve System. The Consolidated Financial Statements for Holding
Companies must be signed and attested by the Chief Financial
Officer (CFO) of the reporting holding company (or by the individual
performing this equivalent function).

regardless of size. See page 1 of the general instructions for further information. However, when such holding companies own or
control, or are owned or controlled by, other holding companies,
only the top-tier holding company must file this report for the consolidated holding company organization. The Federal Reserve
may not conduct or sponsor, and an organization (or a person) is
not required to respond to, a collection of information unless it displays a currently valid OMB control number.
Date of Report:

March 31, 2014
Month / Day / Year (BHCK 9999)

I, the undersigned CFO (or equivalent) of the named holding
company, attest that the Consolidated Financial Statements for
Holding Companies (including the supporting schedules) for this
report date have been prepared in conformance with the instructions issued by the Federal Reserve System and are true and
correct to the best of my knowledge and belief.

Printed Name of Chief Financial Officer (or Equivalent) (BHCK C490)

Legal Title of Holding Company (TEXT 9010)

Signature of Chief Financial Officer (or Equivalent)

(Mailing Address of the Holding Company) Street / PO Box (TEXT 9110)

Date of Signature (MM/DD/YYYY) (BHTX J196)

City (TEXT 9130)

State (TEXT 9200)

Zip Code (TEXT 9220)

Person to whom questions about this report should be directed:

Name / Title (BHTX 8901)
Area Code / Phone Number (BHTX 8902)

For Federal Reserve Bank Use Only
RSSD ID
C.I.

Area Code / FAX Number (BHTX 9116)

S.F.
E-mail Address of Contact (BHTX 4086)

Holding companies must maintain in their files a manually signed and attested printout of the data submitted.
Public reporting burden for this information collection is estimated to vary from 5 to 1,250 hours per response, with an average of 45.59 hours per response, including time to gather and
maintain data in the required form and to review instructions and complete the information collection. Comments regarding this burden estimate or any other aspect of this information collection, including suggestions for reducing the burden, may be sent to Secretary, Board of Governors of the Federal Reserve System, 20th and C Streets, NW, Washington, DC 20551, and
to the Office of Management and Budget, Paperwork Reduction Project (7100-0128), Washington, DC 20503.
03/2014

For Federal Reserve Bank Use Only

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Report of Income for Holding Companies

FR Y-9C
Page 2 of 60

RSSD ID
S.F.

Report all Schedules of the Report of Income on a calendar year-to-date basis.

Schedule HI—Consolidated Income Statement
Dollar Amounts in Thousands
1. Interest income
a. Interest and fee income on loans:
(1) In domestic offices:
(a) Loans secured by 1– 4 family residential properties................................................
(b) All other loans secured by real estate ..................................................................
(c) All other loans ................................................................................................
(2) In foreign offices, Edge and Agreement subsidiaries, and IBFs .....................................
b. Income from lease financing receivables......................................................................
c. Interest income on balances due from depository institutions1 ..........................................
d. Interest and dividend income on securities:
(1) U.S. Treasury securities and U.S. government agency obligations
(excluding mortgage-backed securities) ...................................................................
(2) Mortgage-backed securities ..................................................................................
(3) All other securities...............................................................................................
e. Interest income from trading assets ............................................................................
f. Interest income on federal funds sold and securities purchased under agreements
to resell.................................................................................................................
g. Other interest income ..............................................................................................
h. Total interest income (sum of items 1.a through 1.g) .......................................................
2. Interest expense
a. Interest on deposits:
(1) In domestic offices:
(a) Time deposits of $100,000 or more.....................................................................
(b) Time deposits of less than $100,000 ...................................................................
(c) Other deposits................................................................................................
(2) In foreign offices, Edge and Agreement subsidiaries, and IBFs .....................................
b. Expense on federal funds purchased and securities sold under agreements to repurchase ....
c. Interest on trading liabilities and other borrowed money
(excluding subordinated notes and debentures) ............................................................
d. Interest on subordinated notes and debentures and on mandatory convertible
securities ..............................................................................................................
e. Other interest expense .............................................................................................
f. Total interest expense (sum of items 2.a through 2.e) ....................................................
3. Net interest income (item 1.h minus item 2.f)....................................................................
4. Provision for loan and lease losses (from Schedule HI-B, part II, item 5) ................................
5. Noninterest income:
a. Income from fiduciary activities ..................................................................................
b. Service charges on deposit accounts in domestic offices.................................................
c. Trading revenue2 .....................................................................................................
d. (1) Fees and commissions from securities brokerage .....................................................
(2) Investment banking, advisory, and underwriting fees and commissions..........................
(3) Fees and commissions from annuity sales ...............................................................
(4) Underwriting income from insurance and reinsurance activities ....................................
(5) Income from other insurance activities ....................................................................
e. Venture capital revenue............................................................................................
f. Net servicing fees ..................................................................................................
g. Net securitization income..........................................................................................

BHCK

4435
4436
F821
4059
4065
4115

B488
B489
4060
4069
4020
4518
4107

A517

Bil

Mil

Thou

1.a.(1)(a)
1.a.(1)(b)
1.a.(1)(c)
1.a.(2)
1.b.
1.c.

1.d.(1)
1.d.(2)
1.d.(3)
1.e.
1.f.
1.g.
1.h.

4180

2.a.(1)(a)
2.a.(1)(b)
2.a.(1)(c)
2.a.(2)
2.b.

4185

2.c.

4397

2.d.
2.e.
2.f.
3.
4.

A518
6761
4172

4398
4073
4074
4230
4070
4483
A220
C886
C888
C887
C386
C387
B491
B492
B493

5.a.
5.b.
5.c.
5.d.(1)
5.d.(2)
5.d.(3)
5.d.(4)
5.d.(5)
5.e.
5.f.
5.g.

1. Includes interest income on time certificates of deposit not held for trading.
2. For holding companies required to complete Schedule HI, memoranda item 9, trading revenue reported in Schedule HI, item 5.c must equal the sum
of memoranda items 9.a through 9.e.

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FR Y-9C
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Schedule HI—Continued

DRAFT
Dollar Amounts in Thousands

BHCK

Bil

Mil

Thou

5. h. Not applicable
i. Net gains (losses) on sales of loans and leases ............................................................ 8560
j. Net gains (losses) on sales of other real estate owned.................................................... 8561
k. Net gains (losses) on sales of other assets (excluding securities)..................................... B496
l. Other noninterest income3......................................................................................... B497
m. Total noninterest income (sum of items 5.a through 5.l)................................................. 4079
6. a. Realized gains (losses) on held-to-maturity securities .................................................... 3521
b. Realized gains (losses) on available-for-sale securities .................................................. 3196
7. Noninterest expense:
a. Salaries and employee benefits ................................................................................ 4135
b. Expenses of premises and fixed assets (net of rental income)
(excluding salaries and employee benefits and mortgage interest) .................................. 4217
c. (1) Goodwill impairment losses ................................................................................. C216
(2) Amortization expense and impairment losses for other intangible assets ....................... C232
d. Other noninterest expense4 ...................................................................................... 4092
e. Total noninterest expense (sum of items 7.a through 7.d) ............................................... 4093
8. Income (loss) before income taxes and extraordinary items, and other adjustments
(sum of items 3, 5.m, 6.a, and 6.b minus items 4 and 7.e).................................................. 4301
9. Applicable income taxes (foreign and domestic)............................................................... 4302
10. Income (loss) before extraordinary items and other adjustments (item 8 minus item 9) ............ 4300
11. Extraordinary items and other adjustments, net of income taxes5 ......................................... 4320
12. Net income (loss) attributable to holding company and noncontrolling
(minority) interests (sum of items 10 and 11) ................................................................... G104
13. LESS: Net income (loss) attributable to noncontrolling (minority) interests
(if net income, report as a positive value; if net loss, report as a negative value) ..................... G103
14. Net income (loss) attributable to holding company (item 12 minus item 13) ........................... 4340

5.i.
5.j.
5.k.
5.l.
5.m.
6.a.
6.b.
7.a.
7.b.
7.c.(1)
7.c.(2)
7.d.
7.e.
8.
9.
10.
11.
12.
13.
14.

3. See Schedule HI, memoranda item 6.
4. See Schedule HI, memoranda item 7.
5. Describe on Schedule HI, memoranda item 8.

Memoranda
Dollar Amounts in Thousands
1. Net interest income (item 3 above) on a fully taxable equivalent basis ..................................
2. Net income before income taxes, extraordinary items, and other adjustments (item 8 above)
on a fully taxable equivalent basis.................................................................................
3. Income on tax-exempt loans and leases to states and political subdivisions in the U.S.
(included in Schedule HI, items 1.a and 1.b, above) .........................................................
4. Income on tax-exempt securities issued by states and political subdivisions in the U.S.
(included in Schedule HI, item 1.d.(3), above) .................................................................

BHCK

Bil

Thou

M.1.

4592

M.2.

4313

M.3.

4507

M.4.
Number

BHCK
5. Number of full-time equivalent employees at end of current period
(round to nearest whole number) .................................................................................. 4150

6. Other noninterest income (from Schedule HI, item 5.l, above) (only report amounts greater
than $25,000 that exceed 3 percent of Schedule HI, item 5.l):
a. Income and fees from the printing and sale of checks....................................................
b. Earnings on/increase in value of cash surrender value of life insurance.............................
c. Income and fees from automated teller machines (ATMs) ...............................................
d. Rent and other income from other real estate owned.....................................................
e. Safe deposit box rent ..............................................................................................
f. Net change in the fair values of financial instruments accounted for under a fair value option

Mil

4519

BHCK

C013
C014
C016
4042
C015
F229

M.5.
Bil

Mil

Thou

M.6.a.
M.6.b.
M.6.c.
M.6.d.
M.6.e.
M.6.f.

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FR Y-9C
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Schedule HI—Continued

DRAFT

Memoranda—Continued
Dollar Amounts in Thousands BHCK
6. g. Bank card and credit card interchange fees .................................................................. F555
h. Gains on bargain purchases ................................................................................... J447

Bil

Mil

Thou

M.6.g.
M.6.h.

TEXT
8562

8562

M.6.i.

TEXT
8563

8563

M.6.j.

TEXT
8564

8564
k.
7. Other noninterest expense (from Schedule HI, item 7.d, above) (only report amounts greater
than $25,000 that exceed 3 percent of the sum of Schedule HI, item 7.d):
a. Data processing expenses ........................................................................................ C017
b. Advertising and marketing expenses ........................................................................... 0497
c. Directors' fees ........................................................................................................ 4136
d. Printing, stationery, and supplies ................................................................................ C018
e. Postage ................................................................................................................ 8403
f. Legal fees and expenses ........................................................................................... 4141
g. FDIC deposit insurance assessments ......................................................................... 4146
h. Accounting and auditing expenses.............................................................................. F556
i. Consulting and advisory expenses .............................................................................. F557
j. Automated teller machine (ATM) and interchange expenses ............................................. F558
k. Telecommunications expenses .................................................................................. F559

M.6.k.

M.7a.
M.7.b.
M.7.c.
M.7.d.
M.7.e.
M.7.f.
M.7.g.
M.7.h.
M.7. i.
M.7. j.
M.7.k.

TEXT
8565

8565

M.7. l.

TEXT
8566

8566

M.7.m.

TEXT
8567

8567

M.7.n.

3571

M.8.a.(1)
M.8.a.(2)

3573

M.8.b.(1)
M.8.b.(2)

3575

M.8.c.(1)
M.8.c.(2)

8757

M.9.a.
M.9.b.
M.9.c.
M.9.d.
M.9.e.

n.
8. Extraordinary items and other adjustments (from Schedule HI, item 11)
(itemize all extraordinary items and other adjustments):
TEXT
3571
a. (1)
(2) Applicable income tax effect.........................................

BHCK 3572

TEXT
3573
b. (1)
(2) Applicable income tax effect.........................................

BHCK 3574

TEXT
3575
c. (1)
(2) Applicable income tax effect......................................... BHCK 3576
9. Trading revenue (from cash instruments and derivative instruments)
(Sum of items 9.a through 9.e must equal Schedule HI, item 5.c.)

Memorandum items 9.a through 9.e are to be completed by holding companies that reported
average trading assets (Schedule HC-K, item 4.a) of $2 million or more for any quarter of the
preceding calendar year:
a. Interest rate exposures ............................................................................................
b. Foreign exchange exposures ....................................................................................
c. Equity security and index exposures ...........................................................................
d. Commodity and other exposures ................................................................................
e. Credit exposures ....................................................................................................

8758
8759
8760
F186

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Schedule HI—Continued

DRAFT

Memoranda—Continued
Dollar Amounts in Thousands
Memoranda items 9.f and 9.g are to be completed by holding companies with $100 billion or more
in total assets that are required to complete Schedule HI, Memorandum items 9.a through 9.e,
above.1
9. f. Impact on trading revenue of changes in the creditworthiness of the holding company's
derivatives counterparties on the holding company's derivative assets (included in
Memorandum items 9.a through 9.e above).................................................................
g. Impact on trading revenue of changes in the creditworthiness of the holding company on the
holding company's derivative liabilities (included in Memorandum items 9.a through 9.e
above) .................................................................................................................
10. Net gains (losses) recognized in earnings on credit derivatives that economically hedge credit
exposures held outside the trading account:
a. Net gains (losses) on credit derivatives held for trading ..................................................
b. Net gains (losses) on credit derivatives held for purposes other than trading ......................
11. Credit losses on derivatives (see instructions) .................................................................

BHCK

Bil

Mil

Thou

K090

M.9.f.

K094

M.9.g.

C889
C890

M.10.a.
M.10.b.
M.11.

A251

Memorandum item 12.a is to be completed by holding companies with $1 billion or more in total
assets.1
12. a. Income from the sale and servicing of mutual funds and annuities (in domestic offices)...........
b. (1) Premiums on insurance related to the extension of credit...........................................
(2) All other insurance premiums ...............................................................................
c. Benefits, losses, and expenses from insurance-related activities......................................

8431
C242
C243
B983

13. Does the reporting holding company have a Subchapter S election in effect for
federal income tax purposes for the current tax year? (Enter "1" for Yes; enter "0" for No.)................
Dollar Amounts in Thousands
Memorandum item 14 is to be completed by holding companies that have elected to account for
assets and liabilities under a fair value option.
14. Net gains (losses) recognized in earnings on assets and liabilities that are reported at
fair value under a fair value option:
a. Net gains (losses) on assets ....................................................................................
(1) Estimated net gains (losses) on loans attributable to changes in instrument-specific
credit risk ........................................................................................................
b. Net gains (losses) on liabilities ..................................................................................
(1) Estimated net gains (losses) on liabilities attributable to changes in instrument-specific
credit risk.........................................................................................................
15. Stock-based employee compensation expense (net of tax effects) calculated for all
awards under the fair value method ..............................................................................
Memorandum item 16 is to be completed by holding companies that are required to
complete Schedule HC-C, Memorandum items 6.b and 6.c.
16. Noncash income from negative amortization on closed-end loans secured by 1– 4 family
residential properties (included in Schedule HI, item 1.a.(1)(a)) ...........................................
17. Other-than-temporary impairment losses on held-to-maturity and available-for-sale
debt securities:
a. Total other-than-temporary impairment losses .............................................................
b. Portion of losses recognized in other comprehensive income (before income taxes) ................
c. Net impairment losses recognized in earnings (included in Schedule HI, items 6.a and 6.b)
(Memorandum item 17.a minus Memorandum item 17.b) ................................................

M.12.a.
M.12.b.(1)
M.12.b.(2)
M.12.c.

BHCK

0=No

BHCK

1=Yes A530

Bil

Mil

M.13.
Thou

F551

M.14.a.

F552
F553

M.14.a.(1)
M.14.b.

F554

M.14.b.(1)

C409

M.15.
Year-to-date

BHCK

Bil

Mil

Thou

F228

M.16.

J319
J320

M.17.a.
M.17.b.

J321

M.17.c.

1. The asset size test is generally based on the total assets reported as of June 30, 2012.

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DRAFT

Schedule HI-A—Changes in Holding Company Equity Capital
Dollar Amounts in Thousands BHCK
1. Total holding company equity capital most recently reported for the end of previous
calendar year (i.e., after adjustments from amended Reports of Income) .................................... 3217
2. Cumulative effect of changes in accounting principles and corrections of material accounting errors B507
3. Balance end of previous calendar year as restated (sum of items 1 and 2) .................................. B508

Bil

Mil

Thou

1.
2.
3.

BHCT

4. Net income (loss) attributable to holding company (must equal Schedule HI, item 14) ...................
5. Sale of perpetual preferred stock (excluding treasury stock transactions):
a. Sale of perpetual preferred stock, gross............................................................................
b. Conversion or retirement of perpetual preferred stock..........................................................
6. Sale of common stock:
a. Sale of common stock, gross..........................................................................................
b. Conversion or retirement of common stock........................................................................
7. Sale of treasury stock.......................................................................................................
8. LESS: Purchase of treasury stock.......................................................................................
9. Changes incident to business combinations, net ....................................................................
10. LESS: Cash dividends declared on preferred stock ................................................................
11. LESS: Cash dividends declared on common stock .................................................................
12. Other comprehensive income1 ...........................................................................................
13. Change in the offsetting debit to the liability for Employee Stock Ownership Plan (ESOP) debt
guaranteed by the holding company ....................................................................................
14. Other adjustments to equity capital (not included above) .........................................................
15. Total holding company equity capital end of current period (sum of items 3, 4, 5, 6, 7, 9, 12,
13, and 14, less items 8, 10, and 11) (must equal item 27.a on Schedule HC) ..............................

4340

BHCK

3577
3578
3579
3580
4782
4783
4356
4598
4460
B511
4591
3581

5.a.
5.b.
6.a.
6.b.
7.
8.
9.
10.
11.
12.
13.
14.

BHCT

3210

15.

1. Includes, but is not limited to, changes in net unrealized holding gains (losses) on available-for-sale securities, changes in accumulated net
gains (losses) on cash flow hedges, foreign currency translation adjustments, and pension and other postretirement plan related changes
other than net periodic benefit cost.

03/2013

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Page 7 of 60

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DRAFT

Schedule HI-B—Charge-Offs and Recoveries on Loans and
Leases and Changes in Allowance for Loan and Lease Losses
(Column A)
Charge-offs1

Dollar Amounts in Thousands
I. Charge-offs and Recoveries on Loans and Leases
(Fully Consolidated)
1. Loans secured by real estate:
a. Construction, land development, and other land loans
in domestic offices:
(1) 1– 4 family residential construction loans .................................
(2) Other construction loans and all land development and
other land loans .................................................................
b. Secured by farmland in domestic offices ......................................
c. Secured by 1– 4 family residential properties in domestic offices:
(1) Revolving, open-end loans secured by 1– 4 family residential
properties and extended under lines of credit ...........................
(2) Closed-end loans secured by 1– 4 family residential
properties in domestic offices:
(a) Secured by first liens ......................................................
(b) Secured by junior liens....................................................
d. Secured by multifamily (5 or more) residential properties in
domestic offices......................................................................
e. Secured by nonfarm nonresidential properties in domestic offices:
(1) Loans secured by owner-occupied nonfarm nonresidential
properties ..........................................................................
(2) Loans secured by other nonfarm nonresidential properties..........
f. In foreign offices .....................................................................
2. Loans to depository institutions and acceptances of other banks:
a. To U.S. banks and other U.S. depository institutions.......................
b. To foreign banks .....................................................................
3. Loans to finance agricultural production and other loans to farmers ......
4. Commercial and industrial loans:
a. To U.S. addressees (domicile) ...................................................
b. To non-U.S. addressees (domicile) .............................................
5. Loans to individuals for household, family, and other personal
expenditures:
a. Credit cards ...........................................................................
b. Automobile loans ....................................................................
c. Other consumer loans (includes single payment, installment,
all student loans, and revolving credit plans other than
credit cards) ..........................................................................
6. Loans to foreign governments and official institutions.........................
7. All other loans............................................................................
8. Lease financing receivables:
a. Leases to individuals for household, family, and other personal
expenditures ..........................................................................
b. All other leases .......................................................................
9. Total (sum of items 1 through 8) ....................................................

BHCK

Bil

Mil

(Column B)
Recoveries
Thou BHCK

Bil

Mil

Thou

C891

C892

1.a.(1)

C893
3584

C894
3585

1.a.(2)
1.b.

5411

5412

1.c.(1)

C234

C217

C235

C218

1.c.(2)(a)
1.c.(2)(b)

3588

3589

1.d.

C895
C897
B512

C896
C898
B513

1.e.(1)
1.e.(2)
1.f.

4653
4654

4663
4664

4655

4665

2.a.
2.b.
3.

4645

4617

4646

4618

4.a.
4.b.

B514
K129

B515
K133

5.a.
5.b.

K205
4643
4644

K206

5.c.
6.
7.

F185
C880

F187
F188

4635

4605

4627
4628

8.a.
8.b.
9.

1. Include write-downs arising from transfers to a held-for-sale account.

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Schedule HI-B—Continued

DRAFT

Memoranda
(Column A)
Charge-offs1

(Column B)
Recoveries

Calendar Year-to-date

Dollar Amounts in Thousands BHCK
1. Loans to finance commercial real estate, construction, and land
development activities (not secured by real estate) included in Schedule
HI-B, part I, items 4 and 7 above ......................................................... 5409
2. Loans secured by real estate to non-U.S. addressees (domicile) (included in
Schedule HI-B, part I, item 1, above) .................................................... 4652

Bil

Mil

Thou BHCK

Bil

Mil

Thou

5410

M.1.

4662

M.2.

Memorandum item 3 is to be completed by (1) holding companies that, together with affiliated institutions, have outstanding credit
card receivables (as defined in the instructions) that exceed $500 million as of the report date or (2) holding companies that on a
consolidated basis are credit card specialty holding companies (as defined in the instructions).
Calendar Year-to-date

3. Uncollectible retail credit card fees and finance charges reversed against income
(i.e., not included in charge-offs against the allowance for loan and lease losses) .......................... C388

BHCK

Dollar Amounts in Thousands

BHCK

Bil

Mil

Thou

M.3.
Bil

Mil

Thou

II. Changes in allowance for loan and lease losses
1. Balance most recently reported at end of previous year
(i.e., after adjustments from amended Reports of Income) ........................................................ B522

BHCT

2. Recoveries (must equal Schedule HI-B, part I, item 9, column B, above) ..................................... 4605
BHCK
3. LESS: Charge-offs (must equal Schedule HI-B, part I, item 9, column A above less
Schedule HI-B, part II, item 4) ............................................................................................. C079
4. LESS: Write-downs arising from transfers of loans to a held-for-sale account................................ 5523

2.
3.
4.

BHCT

5. Provision for loan and lease losses (must equal Schedule HI, item 4).......................................... 4230

BHCK

6. Adjustments (see instructions for this schedule) ...................................................................... C233
BHCT
7. Balance at end of current period (sum of items 1, 2, 5, and 6, less items 3 and 4)
(must equal Schedule HC, item 4.c) ..................................................................................... 3123

6.
7.

1. Include write-downs arising from transfers to a held-for-sale account.

Memoranda
Dollar Amounts in Thousands

BHCK

1. Allocated transfer risk reserve included in Schedule HI-B, part II, item 7 .................................... C435

Bil

Mil

Thou

M.1.

Memoranda items 2 and 3 are to be completed by (1) holding companies that, together with
affiliated institutions, have outstanding credit card receivables (as defined in the instructions) that
exceed $500 million as of the report date or (2) holding companies that on a consolidated basis are
credit card specialty holding companies (as defined in the instructions).
2. Separate valuation allowance for uncollectible retail credit card fees and finance charges ............. C389
3. Amount of allowance for loan and lease losses attributable to retail credit card fees and finance
charges (included in Schedule HC, item 4.c and Schedule HI-B, part II, item 7) ........................... C390

M.2.
M.3.

Memorandum item 4 is to be completed by all holding companies.
4. Amount of allowance for post-acquisition credit losses on purchased credit-impaired loans
accounted for in accordance with AICPA Statement of Position 03-3
(included in Schedule HI-B, part II, item 7, above) ................................................................. C781

M.4.

03/2013

FR Y-9C
Page 9 of 60

JC 03-14-2014_v3_10:30

DRAFT

Schedule HI-C—Disaggregated Data on the Allowance for Loan and Lease Losses
Schedule HI-C is to be completed by holding companies with $1 billion or more in total assets.1

(Column A)
Recorded Investment:
Individually Evaluated
for Impairment
(ASC 310-10-35)

Dollar Amounts in Thousands
1. Real estate loans:
a. Construction loans .....
b. Commercial
real estate loans ........
c. Residential
real estate loans ........
2. Commercial loans2 .........
3. Credit cards ..................
4. Other consumer loans .....
5. Unallocated, if any..........
6. Total
(sum of items 1.a. through 5.)

BHCK

Bil

Mil

(Column B)
Allowance Balance:
Individually Evaluated
for Impairment
(ASC 310-10-35)

Thou BHCK

Bil

Mil

(Column C)
Recorded Investment:
Collectively Evaluated
for Impairment
(ASC 450-20)

Thou BHCK

Bil

Mil

(Column D)
Allowance Balance:
Collectively Evaluated
for Impairment
(ASC 450-20)

Thou BHCK

Bil

Mil

(Column E)
Recorded Investment:
Purchased
Credit-Impaired Loans
(ASC 310-30)

Thou BHCK

Bil

Mil

(Column F)
Allowance Balance:
Purchased
Credit-Impaired Loans
(ASC 310-30)

Thou BHCK

Bil

Mil

Thou

M708

M709

M710

M711

M712

M713

1.a.

M714

M715

M716

M717

M719

M720

1.b.

M721

M722

M723

M724

M725

M726

M727

M728

M729

M730

M731

M732

M733
M739

M734
M740

M735
M741

M736
M742
M745

M737
M743

M738
M744

1.c.
2.
3.
4.
5.

M746

M747

M748

M749

M750

M751

1. The asset size test is generally based on the total assets reported as of June 30, 2012.
2. Include all loans and leases not reported as real estate loans, credit cards, or other consumer loans.

03/2013

FR Y-9C
Page 10 of 60

JC 03-14-2014_v3_10:30

DRAFT

Notes to the Income Statement—Predecessor Financial Items
For holding companies involved in a business combination(s) during the quarter, provide on the lines below income statement
information for any acquired company(ies) with aggregated assets of $10 billion or more or 5 percent of the reporting holding
company's total consolidated assets as of the previous quarter-end, whichever is less. Information should be reported year-todate of acquisition.
Dollar Amounts in Thousands
1. Total interest income ........................................................................................................
a. Interest income on loans and leases ................................................................................
b. Interest income on investment securities...........................................................................
2. Total interest expense ......................................................................................................
a. Interest expense on deposits ..........................................................................................
3. Net interest income..........................................................................................................
4. Provision for loan and lease losses .....................................................................................
5. Total noninterest income ...................................................................................................
a. Income from fiduciary activities .......................................................................................
b. Trading revenue ..........................................................................................................
c. Investment banking, advisory, brokerage, and underwriting fees and commissions ....................
d. Venture capital revenue.................................................................................................
e. Net securitization income...............................................................................................
f. Insurance commissions and fees ....................................................................................
6. Realized gains (losses) on held-to-maturity and available-for-sale securities................................
7. Total noninterest expense .................................................................................................
a. Salaries and employee benefits ......................................................................................
b. Goodwill impairment losses............................................................................................
8. Income (loss) before taxes, extraordinary items, and other adjustments......................................
9. Applicable income taxes ...................................................................................................
10. Noncontrolling (minority) interest ........................................................................................
11. Extraordinary items, net of applicable income taxes and noncontrolling (minority) interest ..............
12. Net income (loss) ............................................................................................................
13. Cash dividends declared...................................................................................................
14. Net charge-offs ...............................................................................................................
15. Net interest income (item 3 above) on a fully taxable equivalent basis ........................................

BHBC

4107
4094
4218
4073
4421
4074
4230
4079
4070
A220
B490
B491
B493
B494
4091
4093
4135
C216
4301
4302
4484
4320
4340
4475
6061
4519

Bil

Mil

Thou

1.
1.a.
1.b.
2.
2.a.
3.
4.
5.
5.a.
5.b.
5.c.
5.d.
5.e.
5.f.
6.
7.
7.a.
7.b.
8.
9.
10.
11.
12.
13.
14.
15.

03/2013

FR Y-9C
Page 11 of 60

JC 03-14-2014_v3_10:30

Notes to the Income Statement (Other)

DRAFT

Enter in the lines provided below any additional information on specific line items on the income statement or to its schedules that the
holding company wishes to explain, that has been separately disclosed in the holding company's quarterly reports to its shareholders,
in its press releases, or on its quarterly reports to the Securities and Exchange Commission (SEC). Exclude any
transactions that have been separately disclosed under the reporting requirements specified in memoranda items 6 through 8 to
Schedule HI, the Consolidated Income Statement.
Also include any transactions which previously would have appeared as footnotes to Schedules HI through HI-B.
Each additional piece of information disclosed should include the appropriate reference to schedule and item number, as well as a
description of the additional information and the dollar amount (in thousands of dollars) associated with that disclosure.

Example
A holding company has received $1.35 million of back interest on loans and leases that are currently in nonaccrual status. The holding
company's interest income for the quarter shows that increase which has been disclosed in the report to the stockholders and to the
SEC. Enter on the line item below the following information:
TEXT
0000

BHCK

Bil

Mil

Thou

350

Mil

Thou

Sch. HI, item 1.a(1), Recognition of interest payments on
nonaccrual loans to XYZ country
0000

Notes to the Income Statement (Other)
TEXT

Dollar Amounts in Thousands

BHCK

Bil

5351
5351

5352

5353

5354

5355

B042

B043

B044

B045

B046

10.

5352

5353

5354

5355

B042

B043

B044

B045

10. B046

03/2013

FR Y-9C
Page 12 of 60

JC 03-14-2014_v3_10:30

DRAFT

Notes to the Income Statement (Other)—Continued
TEXT

Dollar Amounts in Thousands

BHCK

Bil

Mil

Thou

11. B047
B047

11.

B048

12.

B049

13.

B050

14.

B051

15.

B052

16.

B053

17.

B054

18.

B055

19.

B056

20.

12. B048

13. B049

14. B050

15. B051

16. B052

17. B053

18. B054

19. B055

20. B056

03/2003

For Federal Reserve Bank Use Only

JC 03-14-2014_v3_10:30

Name of Holding Company

DRAFT
Consolidated Financial Statements for

FR Y-9C
Page 13 of 60

C.I.

Holding Companies
Report at the close of business
Month / Day / Year

Schedule HC—Consolidated Balance Sheet
Dollar Amounts in Thousands
Assets
1. Cash and balances due from depository institutions:
a. Noninterest-bearing balances and currency and coin1 .......................................................
b. Interest-bearing balances:2
(1) In U.S. offices ......................................................................................................
(2) In foreign offices, Edge and Agreement subsidiaries, and IBFs.......................................
2. Securities:
a. Held-to-maturity securities (from Schedule HC-B, column A) ..............................................
b. Available-for-sale securities (from Schedule HC-B, column D) ............................................
3. Federal funds sold and securities purchased under agreements to resell:
a. Federal funds sold in domestic offices ................................................................... BHDM
b. Securities purchased under agreements to resell3 .................................................... BHCK
4. Loans and lease financing receivables:
a. Loans and leases held for sale ....................................................................................
b. Loans and leases, net of unearned income .................................... B528
c. LESS: Allowance for loan and lease losses .................................... 3123
d. Loans and leases, net of unearned income and allowance for loan and lease losses
(item 4.b minus 4.c) ...................................................................................................
5. Trading assets (from Schedule HC-D) ..............................................................................
6. Premises and fixed assets (including capitalized leases) ......................................................
7. Other real estate owned (from Schedule HC-M)..................................................................
8. Investments in unconsolidated subsidiaries and associated companies ...................................
9. Direct and indirect investments in real estate ventures .........................................................
10. Intangible assets:
a. Goodwill..................................................................................................................
b. Other intangible assets (from Schedule HC-M)................................................................
11. Other assets (from Schedule HC-F)..................................................................................
12. Total assets (sum of items 1 through 11) ...........................................................................

BHCK

Bil

Mil

Thou

0081

1.a.

0395
0397

1.b.(1)
1.b.(2)

1754
1773

2.a.
2.b.

B987
B989

3.a.
3.b.

5369

4.a.
4.b.
4.c.

B529

4.d.
5.
6.
7.
8.
9.

3545
2145
2150
2130
3656
3163
0426
2160
2170

10.a.
10.b.
11.
12.

1. Includes cash items in process of collection and unposted debits.
2. Includes time certificates of deposit not held for trading.
3. Includes all securities resale agreements in domestic and foreign offices, regardless of maturity.

03/2013

FR Y-9C
Page 14 of 60

JC 03-14-2014_v3_10:30

Schedule HC—Continued

DRAFT
Dollar Amounts in Thousands

Liabilities
13. Deposits:
a. In domestic offices (from Schedule HC-E):
(1) Noninterest-bearing1 .............................................................................................
(2) Interest-bearing....................................................................................................
b. In foreign offices, Edge and Agreement subsidiaries, and IBFs:
(1) Noninterest-bearing ..............................................................................................
(2) Interest-bearing....................................................................................................
14. Federal funds purchased and securities sold under agreements to repurchase:
a. Federal funds purchased in domestic offices2..................................................................

BHDM

6631
6636

Bil

Mil

Thou

13.a.(1)
13.a.(2)

BHFN

6631
6636

13.b.(1)
13.b.(2)

BHDM

B993

14.a.

BHCK

b. Securities sold under agreements to repurchase3 ............................................................
15. Trading liabilities (from Schedule HC-D) ............................................................................
16. Other borrowed money (includes mortgage indebtedness and obligations under
capitalized leases) (from Schedule HC-M) .........................................................................
17. Not applicable
18. Not applicable
19. a. Subordinated notes and debentures4 ............................................................................
b. Subordinated notes payable to unconsolidated trusts issuing trust preferred securities, and
trust preferred securities issued by consolidated special purpose entities .............................
20. Other liabilities (from Schedule HC-G) ..............................................................................
21. Total liabilities (sum of items 13 through 20) .......................................................................
22. Not applicable
Equity Capital
Holding Company Equity Capital
23. Perpetual preferred stock and related surplus ....................................................................
24. Common stock (par value) .............................................................................................
25. Surplus (exclude all surplus related to preferred stock).........................................................
26. a. Retained earnings .....................................................................................................
b. Accumulated other comprehensive income5 ....................................................................
c. Other equity capital components6 .................................................................................
27. a. Total holding company equity capital (sum of items 23 through 26.c)....................................
b. Noncontrolling (minority) interests in consolidated subsidiaries ...........................................
28. Total equity capital (sum of items 27.a and 27.b) .................................................................
29. Total liabilities and equity capital (sum of items 21 and 28) ....................................................

B995
3548

14.b.
15.

3190

16.

4062

19.a.

C699
2750
2948

19.b.
20.
21.

3283
3230
3240

23.
24.
25.
26.a.
26.b.
26.c.
27.a.
27.b.
28.
29.

3247
B530
A130
3210
3000
G105
3300

1. Includes noninterest-bearing demand, time, and savings deposits.
2. Report overnight Federal Home Loan Bank advances in Schedule HC, item 16, "Other borrowed money."
3. Includes all securities repurchase agreements in domestic and foreign offices regardless of maturity.
4. Includes limited-life preferred stock and related surplus.
5. Includes, but is not limited to, net unrealized holding gains (losses) on available-for-sale securities, accumulated net gains (losses) on cash flow
hedges, cumulative foreign currency translation adjustments, and accumulated defined benefit pension and other postretirement plan
adjustments.
6. Includes treasury stock and unearned Employee Stock Ownership Plan shares.

03/2013

JC 03-14-2014_v3_10:30

FR Y-9C
Page 15 of 60

DRAFT

Schedule HC—Continued

Memoranda (to be completed annually by holding companies for the December 31 report date)

0=No BHCK
1. Has the holding company engaged in a full-scope independent external audit at any time during the
calendar year? (Enter "1" for Yes, enter "0" for No.) ......................................................................... 1=Yes C884
2. If response to Memoranda item 1 is yes, indicate below the name and address of the holding company's
independent external auditing firm (see instructions), and the name and e-mail address of the auditing firm's
engagement partner.7

M.1.

b.
(1) Name of External Auditing Firm (TEXT C703)

(1) Name of Engagement Partner (TEXT C704)

(2) City (TEXT C708)

(2) E-mail Address (TEXT C705)

(3) State Abbreviation (TEXT C714)

(4) Zip Code (TEXT C715)

7. The Federal Reserve regards information submitted in response to Memorandum item 2.b as confidential.

03/2013

FR Y-9C
Page 16 of 60

JC 03-14-2014_v3_10:30

DRAFT

Schedule HC-B—Securities

Held-to-Maturity
(Column A)
Amortized Cost

Dollar Amounts in Thousands

BHCK

1. U.S. Treasury securities........................................................... 0211
2. U.S. government agency obligations
(exclude mortgage-backed securities):
a. Issued by U.S. government agencies1 .....................................
b. Issued by U.S. government-sponsored agencies2 ......................
3. Securities issued by states and political subdivisions in the U.S. ......
4. Mortgage-backed securities (MBS)
a. Residential pass-through securities:
(1) Guaranteed by GNMA .....................................................
(2) Issued by FNMA and FHLMC ............................................
(3) Other pass-through securities............................................
b. Other residential mortgage-backed securities
(include CMOs, REMICs, and stripped MBS):
(1) Issued or guaranteed by U.S. Government agencies or
sponsored agencies3 .......................................................
(2) Collateralized by MBS issued or guaranteed by U.S.
Government agencies or sponsored agencies3 .....................
(3) All other residential mortgage-backed securities....................
c. Commercial MBS:
(1) Commercial pass-through securities:
(a) Issued or guaranteed by FNMA, FHLMC, or GNMA ..........
(b) Other pass-through securities .......................................
(2) Other commercial MBS:
(a) Issued or guaranteed by U.S. Government agencies or
sponsored agencies3 ..................................................
(b) All other commercial MBS ............................................

Bil

Mil

Available-for-Sale

(Column B)
Fair Value

Thou BHCK
0213

Bil

Mil

(Column C)
Amortized Cost
Thou BHCK
1286

Bil

Mil

(Column D)
Fair Value

Thou BHCK
1287

Bil

Mil

Thou

1289

1290

1291

1293

1294
8496

1295
8497

1297
8498

1298
8499

G300
G304

G301
G305

G302
G306

G303
G307

G308

G309

G310

G311

4.a.(1)
4.a.(2)
4.a.(3)

G312

G313

G314

G315

4.b.(1)

G316

G317

G318

G319

G320

G321

G322

G323

4.b.(2)
4.b.(3)

K142

K143

K144

K145

K146

K147

K148

K149

K150

K151

K152

K153

K154

K155

K156

K157

2.a.
2.b.
3.

4.c.(1)(a)
4.c.(1)(b)

4.c.(2)(a)
4.c.(2)(b)

1. Includes Small Business Administration "Guaranteed Loan Pool Certificates," U.S. Maritime Administration obligations, and Export-Import Bank participation certificates.
2. Includes obligations (other than mortgage-backed securities) issued by the Farm Credit System, the Federal Home Loan Bank System, the Federal Home Loan Mortgage Corporation, the
Federal National Mortgage Association, the Financing Corporation, Resolution Funding Corporation, the Student Loan Marketing Association, and the Tennessee Valley Authority.
3. U.S. Government agencies include, but are not limited to, such agencies as the Government National Mortgage Association (GNMA), the Federal Deposit Insurance Corporation (FDIC),
and the National Credit Union Administration (NCUA). U.S. Government-sponsored agencies include, but are not limited to, such agencies as the Federal Home Loan Mortgage Corporation
(FHLMC) and the Federal National Mortgage Association (FNMA).

03/2011

FR Y-9C
Page 17 of 60

JC 03-14-2014_v3_10:30

Schedule HC-B—Continued

DRAFT
Held-to-Maturity
(Column A)
Amortized Cost

Dollar Amounts in Thousands
5. Asset-backed securities and structured financial products:
a. Asset-backed Securities (ABS) .................................................
b. Structured financial products:
(1) Cash ...............................................................................
(2) Synthetic..........................................................................
(3) Hybrid .............................................................................
6. Other debt securities:
a. Other domestic debt securities..................................................
b. Foreign debt securities............................................................
7. Investments in mutual funds and other equity securities with
readily determinable fair values ....................................................
8. Total (sum of 1 through 7) (total of column A must equal
Schedule HC, item 2.a) (total of column D must equal
Schedule HC, item 2.b) ..............................................................

BHCK

Bil

Mil

Available-for-Sale
(Column B)
Fair Value

Thou BHCK

Bil

Mil

(Column C)
Amortized Cost
Thou BHCK

Bil

Mil

(Column D)
Fair Value

Thou BHCK

Bil

Mil

Thou

C026

C988

C989

C027

5.a.

G336
G340

G337
G341

G338
G342

G339
G343

G344

G345

G346

G347

5.b.(1)
5.b.(2)
5.b.(3)

1737

1738

1739

1741

1742

1743

1744

1746

6.a.
6.b.

A510

A511

BHCT

1754

BHCT

1771

1772

1773

Memoranda
Dollar Amounts in Thousands
1. Pledged securities ....................................................................................................................................................................
2. Remaining maturity or next repricing date of debt securities2,3 (Schedule HC-B, items 1 through 6.b in columns A and D above):
a. 1 year and less ......................................................................................................................................................................
b. Over 1 year to 5 years ............................................................................................................................................................
c. Over 5 years .........................................................................................................................................................................
3. Amortized cost of held-to-maturity securities sold or transferred to available-for-sale or trading securities during the calendar year-to-date
(report the amortized cost at date of sale or transfer) ........................................................................................................................
4. Structured notes (included in the held-to-maturity and available-for-sale accounts in Schedule HC-B, items 2, 3, 5, and 6):
a. Amortized cost ......................................................................................................................................................................
b. Fair value .............................................................................................................................................................................
1

BHCK

Bil

Mil

Thou

0416

M.1.

0383
0384
0387

M.2.a.
M.2.b.
M.2.c.

1778

M.3.

8782
8783

M.4.a.
M.4.b.

1. Includes held-to-maturity securities at amortized cost and available-for-sale securities at fair value.
2. Exclude investments in mutual funds and other equity securities with readily determinable fair values.
3. Report fixed-rate debt securities by remaining maturity and floating debt securities by next repricing date.

06/2009

FR Y-9C
Page 18 of 60

JC 03-14-2014_v3_10:30

Schedule HC-B—Continued

DRAFT

Memoranda—Continued
Held-to-Maturity
(Column A)
Amortized Cost

Dollar Amounts in Thousands
Memorandum item 5 is to be completed by holding companies
with total assets over $1 billion or with foreign offices.1
5. Asset-backed securities (ABS) (sum of Memorandum
items 5.a through 5.f must equal Schedule HC-B, item 5.a):
a. Credit card receivables ............................................................
b. Home equity lines ...................................................................
c. Automobile loans....................................................................
d. Other consumer loans..............................................................
e. Commercial and industrial loans ................................................
f. Other....................................................................................
6. Structured financial products by underlying collateral or reference
assets (for each column, sum of Memorandum items 6.a through 6.g
must equal Schedule HC-B, sum of items 5.b.(1) through (3)):
a. Trust preferred securities issued by financial institutions..................
b. Trust preferred securities issued by real estate investment trusts ......
c. Corporate and similar loans.......................................................
d. 1– 4 family residential MBS issued or guaranteed by U.S.
government-sponsored enterprises (GSEs) ..................................
e. 1– 4 family residential MBS not issued or guaranteed by GSEs.........
f. Diversified (mixed) pools of structured financial products ................
g. Other collateral or reference assets ............................................

BHCK

Bil

Mil

Available-for-Sale

(Column B)
Fair Value

Thou BHCK

Bil

Mil

(Column C)
Amortized Cost
Thou BHCK

Bil

Mil

(Column D)
Fair Value

Thou BHCK

Bil

Mil

Thou

B838
B842
B846

B839
B843
B847

B840
B844
B848

B841
B845
B849

B850

B851

B852

B853

M.5.a.
M.5.b.
M.5.c.
M.5.d.

B854
B858

B855
B859

B856
B860

B857
B861

M.5.e.
M.5.f.

G348
G352

G349
G353

G350
G354

G351
G355

G356

G357

G358

G359

M.6.a.
M.6.b.
M.6.c.

G360

G361

G362

G363

G364

G365

G366

G367

G368

G369

G370

G371

G372

G373

G374

G375

M.6.d.
M.6.e.
M.6.f.
M.6.g.

1. The $1 billion asset size test is generally based on the total assets reported as of June 30, 2012.

03/2013

FR Y-9C
Page 19 of 60

JC 03-14-2014_v3_10:30

DRAFT

Schedule HC-C—Loans and Lease Financing Receivables
Do not deduct the allowance for loan and lease losses from amounts reported in this schedule. Report (1) loans and leases held for sale
at the lower of cost or fair value, (2) loans and leases held for investment, net of unearned income, and (3) loans and leases accounted
for at fair value under a fair value option. Exclude assets held for trading and commercial paper.
(Column A)
Consolidated

Dollar Amounts in Thousands BHCK
1. Loans secured by real estate ....................................................... 1410
a. Construction, land development, and other land loans:
(1) 1– 4 family residential construction loans ................................
(2) Other construction loans and all land development and other
land loans........................................................................

Bil

Mil

(Column B)
In Domestic Offices
Thou BHDM

Bil

Mil

Thou

1.
BHCK

F158

1.a.(1)

F159

1.a.(2)

BHDM

b. Secured by farmland...............................................................
c. Secured by 1– 4 family residential properties:
(1) Revolving, open-end loans secured by 1– 4 family residential
properties and extended under lines of credit ..........................
(2) Closed-end loans secured by 1– 4 family residential properties:
(a) Secured by first liens......................................................
(b) Secured by junior liens ...................................................
d. Secured by multifamily (5 or more) residential properties................
e. Secured by nonfarm nonresidential properties:
(1) Loans secured by owner- occupied nonfarm nonresidential
properties ........................................................................
(2) Loans secured by other nonfarm nonresidential properties .........

1420

1.b.

1797

1.c.(1)

5367
5368
1460

1.c.(2)(a)
1.c.(2)(b)
1.d.

BHCK

F160
F161

1.e.(1)
1.e.(2)

BHDM

2. Loans to depository institutions and acceptances of other banks .........
a. To U.S. banks and other U.S. depository institutions......................
b. To foreign banks ....................................................................
3. Loans to finance agricultural production and other loans to farmers .....
4. Commercial and industrial loans ...................................................
a. To U.S. addressees (domicile) ..................................................
b. To non-U.S. addressees (domicile) ............................................
5. Not applicable
6. Loans to individuals for household, family, and other personal
expenditures (i.e., consumer loans) (includes purchased paper) ........
a. Credit cards
b. Other revolving credit plans......................................................
c. Automobile loans....................................................................
d. Other consumer loans
(includes single payment, installment, and all student loans) ...........
7. Loans to foreign governments and official institutions
(including foreign central banks) ...................................................
8. Not applicable
9. Loans to nondepository financial institutions and other loans:
a. Loans to nondepository financial institutions ................................
b. Other loans
(1) Loans for purchasing or carrying securities
(secured or unsecured).......................................................
(2) All other loans (exclude consumer loans)................................
10. Lease financing receivables (net of unearned income) ......................
a. Leases to individuals for household, family, and other personal
expenditures (i.e., consumer leases) ..........................................
b. All other leases ......................................................................
11. LESS: Any unearned income on loans reflected in items 1–9 above .....
12. Total (sum of items 1 through 10 minus item 11)
(total of column A must equal Schedule HC, sum of items 4.a and 4.b)

1288
1292
1296
1590

1590
1766

1763
1764

1975

2.
2.a.
2.b.
3.
4.
4.a.
4.b.

K137

6.
6.a.
6.b.
6.c.

K207

6.d.

B538
B539

2081

J454

9.a.

1545

J451

J451
2165

9.b.(1)
9.b.(2)
10.

F162
F163
2123

2123

10.a.
10.b.
11.

2122

12.
03/2011

FR Y-9C
Page 20 of 60

JC 03-14-2014_v3_10:30

Schedule HC-C—Continued

DRAFT

Memoranda
Dollar Amounts in Thousands
1. Loans restructured in troubled debt restructurings that are in compliance with their modified
terms (included in Schedule HC-C, and not reported as past due or
nonaccrual in Schedule HC-N, Memorandum item 1):
a. Construction, land development, and other land loans in domestic offices:
(1) 1– 4 family residential construction loans ..............................................................
(2) All other construction loans and all land development and other land loans..................
b. Loans secured by 1– 4 family residential properties in domestic offices ...........................
c. Secured by multifamily (5 or more) residential properties in domestic offices ....................
d. Secured by nonfarm nonresidential properties in domestic offices:
(1) Loans secured by owner-occupied nonfarm nonresidential properties ........................
(2) Loans secured by other nonfarm nonresidential properties.......................................
e. Commercial and Industrial loans:
(1) To U.S. addressees (domicile)............................................ K163
(2) To non-U.S. addressees (domicile)...................................... K164
f . A ll other loans (include loans to individuals for household, family, and other personal
expenditures) 1 ....................................................................................................
Itemize and describe loan categories included in Memorandum item 1.f, above that exceed
10 percent of total loans restructured in troubled debt restructurings that are in compliance
with their modified terms (sum of Memorandum items 1.a through 1.f):
(1) Loans secured by farmland in domestic offices ................................................

BHDM

Bil

Mil

Thou

K158
K159
F576
K160

M.1.a.(1)
M.1.a.(2)
M.1.b.
M.1.c.

K161
K162

M.1.d.(1)
M.1.d.(2)

BHCK

M.1.e.(1)
M.1.e.(2)
K165

M.1.f.

BHDM

K166

M.1.f.(1)

BHCK

(2) Loans to depository institutions and acceptances of other banks ...
(3) Loans to finance agricultural production and other loans to farmers.......................
(4) Loans to individuals for household, family, and other personal expenditures:
(a) Credit cards ..........................................................................................
(b) Automobile loans ...................................................................................
(c) Other consumer loans (includes single payment, installment, all student loans,
and revolving credit plans other than credit cards) .........................................
(5) Loans to foreign governments and official institutions .........................................
(6) Other loans1...............................................................................................
2. Loans to finance commercial real estate, construction, and land development activities (not
secured by real estate) included in Schedule HC-C, items 4 and 9, Column A, above ............
3. Loans secured by real estate to non-U.S. addressees (domicile)
(included in Schedule HC-C, item 1, column A) .............................................................

K167
K168
K098
K203

M.1.f.(2)
M.1.f.(3)
M.1.f.(4)(a)
M.1.f.(4)(b)

K267

M.1.f.(4)(c)
M.1.f.(5)
M.1.f.(6)

2746

M.2.

B837

M.3.

4. Outstanding credit card fees and finance charges
(included in Schedule HC-C, item 6.a, Column A) .......................................................... C391

M.4.

K204
K212

Memorandum item 4 is to be completed by (1) holding companies that, together with
affiliated institutions, have outstanding credit card receivables (as defined in the instructions)
that exceed $500 million as of the report date or (2) holding companies that on a
consolidated basis are credit card specialty holding companies (as defined in the instructions).

Memorandum item 5 is to be completed by all holding companies.
5. Purchased credit-impaired loans held for investment accounted for in accordance with AICPA
Statement of Position 03- 3 (exclude loans held for sale):
a. Outstanding balance............................................................................................. C779
b. Carrying amount included in Schedule HC-C, items 1 through 9 .................................... C780
6. Closed-end loans with negative amortization features secured by 1– 4 family residential
properties in domestic offices:
a. Total carrying amount of closed-end loans with negative amortization features secured
by 1– 4 family residential properties (included in Schedule HC-C, items 1.c.(2)(a) and (b)) .. F230

M.5.a.
M.5.b.

M.6.a.

1. Includes "Obligations (other than securities and leases) of states and political subdivisions in the U.S.," "Loans to nondepository financial institutions
and other loans," and loans secured by real estate in foreign offices.
06/2013

FR Y-9C
Page 21 of 60

JC 03-14-2014_v3_10:30

Schedule HC-C—Continued

DRAFT

Memoranda—Continued
Dollar Amounts in Thousands
Memorandum items 6.b and 6.c are to be completed by holding companies that had
closed-end loans with negative amortization features secured by 1– 4 family residential
properties (as reported in Schedule HC-C, Memorandum item 6.a) as of December 31, 2012,
that exceeded the lesser of $100 million or 5 percent of total loans and leases, net of unearned
income, in domestic offices (as reported in Schedule HC-C, item 12, column B).

BHCK

Bil

Mil

Thou

6. b. Total maximum remaining amount of negative amortization contractually permitted on
closed-end loans secured by 1– 4 family residential properties ................................. F231
c. Total amount of negative amortization on closed-end loans secured by 1– 4 family
residential properties included in the carrying amount reported in Memorandum item
6.a above ...................................................................................................... F232
7.-8. Not applicable.
BHDM
9. Loans secured by 1– 4 family residential properties in domestic offices in process of
foreclosure (included in Schedule HC-C, items 1.c.(1), 1.c.(2)(a), and 1.c.(2)(b)) ............ F577
(Column A)
Consolidated

Dollar Amounts in Thousands
Memorandum items 10 and 11 are to be completed by holding companies that have elected to measure loans included in Schedule HC-C,
items 1 through 9, at fair value under a fair value option.
10. Loans measured at fair value:
a. Loans secured by real estate.............................................
(1) Construction, land development, and other land loans........
(2) Secured by farmland (including farm residential and other
improvements)...........................................................
(3) Secured by 1– 4 family residential properties:
(a) Revolving, open-end loans secured by 1– 4 family
residential properties and extended under lines of credit
(b) Closed-end loans secured by 1– 4 family residential
properties:
(i) Secured by first liens...........................................
(ii) Secured by junior liens ........................................
(4) Secured by multifamily (5 or more) residential properties ....
(5) Secured by nonfarm nonresidential properties ..................
b. Commercial and industrial loans ........................................
c. Loans to individuals for household, family, and other personal
expenditures (i.e., consumer loans) (includes purchased paper):
(1) Credit cards ..............................................................
(2) Other revolving credit plans ..........................................
(3) Automobile loans........................................................
(4) Other consumer loans (includes single payment,
installment, and all student loans) ..................................
d. Other loans....................................................................

BHCK

Bil

Mil

M.6.b.

M.6.c.

M.9.

(Column B)
Domestic Offices
Thou BHDM

F608

Bil

Mil

Thou

F578

M.10.a.
M.10.a.(1)

F579

M.10.a.(2)

F580

M.10.a.(3)(a)

F581
F582
F583
F585

F584
F585

M.10.a.(3)(b)(i)
M.10.a.(3)(b)(ii)
M.10.a.(4)
M.10.a.(5)
M.10.b.

F586
F587
K196

M.10.c.(1)
M.10.c.(2)
M.10.c.(3)

K208
F589

M.10.c.(4)
M.10.d.

03/2013

FR Y-9C
Page 22 of 60

JC 03-14-2014_v3_10:30

DRAFT

Schedule HC-C—Continued
Memoranda—Continued

(Column A)
Consolidated

Dollar Amounts in Thousands
11. Unpaid principal balances of loans measured at fair value
(reported in memorandum item 10):
a. Loans secured by real estate .............................................
(1) Construction, land development, and other land loans ........
(2) Secured by farmland (including farm residential and other
improvements) ...........................................................
(3) Secured by 1– 4 family residential properties:
(a) Revolving, open-end loans secured by 1– 4 family
residential properties and extended under lines of credit
(b) Closed-end loans secured by 1– 4 family residential
properties:
(i) Secured by first liens ...........................................
(ii) Secured by junior liens.........................................
(4) Secured by multifamily (5 or more) residential properties.....
(5) Secured by nonfarm nonresidential properties ..................
b. Commercial and industrial loans .........................................
c. Loans to individuals for household, family, and other personal
expenditures (i.e., consumer loans) (includes purchased paper):
(1) Credit cards ...............................................................
(2) Other revolving credit plans...........................................
(3) Automobile loans ........................................................
(4) Other consumer loans (includes single payment,
installment, and all student loans) ..................................
d. Other loans ...................................................................
(Column A)
Fair value of acquired
loans and leases at
acquisition date

Dollar Amounts in Thousands
12. Loans (not subject to the requirements of
AICPA Statement of Position 03-3) and
leases held for investment that are
acquired in business combinations with
acquisition dates in the current calendar
year:
a. Loans secured by real estate.............
b. Commercial and industrial loans ........
c. Loans to individuals for household,
family, and other personal expenditures
d. All other loans and all leases .............

BHCK

Bil

Mil

BHCK

Bil

Mil

(Column B)
Domestic Offices
Thou BHDM

Bil

Mil

Thou

F609
F590

M.11.a.
M.11.a.(1)

F591

M.11.a.(2)

F592

M.11.a.(3)(a)

F593

F597

M.11.a.(3)(b)(i)
M.11.a.(3)(b)(ii)
M.11.a.(4)
M.11.a.(5)
M.11.b.

F598
F599
K195

M.11.c.(1)
M.11.c.(2)
M.11.c.(3)

K209
F601

M.11.c.(4)
M.11.d.

F594
F595
F596

(Column B)
Gross contractual
amounts receivable
at acquisition

Thou BHCK

Bil

Mil

(Column C)
Best estimate at
acquisition date of contractual cash flows not
expected to be collected

Thou BHCK

Bil

Mil

Thou

G091
G094

G092
G095

G093
G096

M.12.a.
M.12.b.

G097
G100

G098
G101

G099
G102

M.12.c.
M.12.d.

Dollar Amounts in Thousands BHCK
13. Not applicable
14. Pledged loans and leases .................................................................................... G378

Bil

Mil

Thou

M.14.

03/2011

FR Y-9C
Page 23 of 60

JC 03-14-2014_v3_10:30

DRAFT

Schedule HC-D—Trading Assets and Liabilities

Schedule HC-D is to be completed by holding companies that reported average trading assets (Schedule HC-K, item 4.a) of $2
million or more in any of the four preceding quarters.
(Column A)
Consolidated

Dollar Amounts in Thousands
Assets
1. U.S. Treasury securities..........................................................
2. U.S. government agency obligations (exclude mortgage-backed securities)..
3. Securities issued by states and political subdivisions in the U.S. .....
4. Mortgage-backed securities (MBS):
a. Residential pass-through securities issued or guaranteed by
FNMA, FHLMC, or GNMA....................................................
b. Other residential mortgage-backed securities issued or guaranteed by U.S. Government agencies or sponsored agencies1
(include CMOs, REMICs, and stripped MBS ) ..........................
c. All other residential mortgage-backed securities .......................
d. Commercial MBS issued or guaranteed by U.S. Government
agencies or sponsored agencies1 ..........................................
e. All other commercial MBS ...................................................
5. Other debt securities
a. Structured financial products:
(1) Cash...........................................................................
(2) Synthetic .....................................................................
(3) Hybrid .........................................................................
b. All other debt securities .......................................................
6. Loans:
a. Loans secured by real estate................................................
(1) Construction, land development, and other land loans...........
(2) Secured by farmland
(including farm residential and other improvements) .............
(3) Secured by 1– 4 family residential properties:
(a) Revolving, open-end loans secured by 1– 4 family
residential properties and extended under lines of credit ...
(b) Closed-end loans secured by 1– 4 family residential properties:
(i) Secured by first liens .............................................
(ii) Secured by junior liens...........................................
(4) Secured by multifamily (5 or more) residential properties .......
(5) Secured by nonfarm nonresidential properties .....................
b. Commercial and industrial loans............................................
c. Loans to individuals for household, family, and other personal
expenditures (i.e., consumer loans) (includes purchased paper):
(1) Credit cards..................................................................
(2) Other revolving credit plans .............................................
(3) Automobile loans ..........................................................
(4) Other consumer loans (includes single payment, installment,
and all student loans) .....................................................
d. Other loans.......................................................................

BHCM

Bil

Mil

(Column B)
Domestic Offices
Thou BHCK

3531

3532

3533

Bil

Mil

Thou

1.
2.
3.

BHCK

BHDM

G379

4.a.

G380
G381

4.b.
4.c.

K197

K198

4.d.
4.e.

G383

G384
G385
G386

5.a.(1)
5.a.(2)
5.a.(3)
5.b.

F604

6.a.
6.a.(1)

F605

6.a.(2)

F606

6.a.(3)(a)

F607
F611

6.a.(3)(b)(i)
6.a.(3)(b)(ii)
6.a.(4)
6.a.(5)
6.b.

F610

F614

F612
F613
F614

F615

F616
K199

K210

F618

6.c.(1)
6.c.(2)
6.c.(3)
6.c.(4)
6.d.

1. U.S. Government agencies include, but are not limited to, such agencies as the Government National Mortgage Association (GNMA),
the Federal Deposit Insurance Corporation (FDIC), and the National Credit Union Administration (NCUA). U.S. Government-sponsored agencies include, but are not limited to, such agencies as the Federal Home Loan Mortgage Corporation (FHLMC) and the
Federal National Mortgage Association (FNMA).

03/2013

FR Y-9C
Page 24 of 60

JC 03-14-2014_v3_10:30

Schedule HC-D—Continued

DRAFT
(Column A)
Consolidated

Dollar Amounts in Thousands BHCM
7.– 8. Not applicable
9. Other trading assets ............................................................. 3541
10. Not applicable
11. Derivatives with a positive fair value ......................................... 3543
BHCT
12. Total trading assets (sum of items 1 through 11)
(total of Column A must equal Schedule HC, item 5) .................... 3545
Liabilities
13. a. Liability for short positions:
(1) Equity securities ...........................................................
(2) Debt securities .............................................................
(3) All other assets ............................................................
b. All other trading liabilities ....................................................
14. Derivatives with a negative fair value ........................................
15. Total trading liabilities (sum of items 13.a through 14)
(total of column A must equal Schedule HC, item 15) ...................

Bil

Mil

(Column B)
Domestic Offices
Thou BHCK

Bil

Mil

Thou

3541

3543

11.

BHDM

3545

12.

BHCK

BHDM

G209

G210
G211
F624

3547

13.a.(1)
13.a.(2)
13.a.(3)
13.b.
14.

3548

15.

BHCT

3548

Memoranda
Dollar Amounts in Thousands
1. Unpaid principal balance of loans measured at fair value
(reported in Schedule HC-D, items 6.a. through 6.d.)
a. Loans secured by real estate...............................................
(1) Construction, land development, and other land loans..........
(2) Secured by farmland (including farm residential and other
improvements) ............................................................
(3) Secured by 1– 4 family residential properties:
(a) Revolving, open-end land secured by 1– 4 family
residential properties and extended under lines of credit ..
(b) Closed-end loans secured by 1– 4 family residential
properties:
(i) Secured by first liens.............................................
(ii) Secured by junior liens ..........................................
(4) Secured by multifamily (5 or more) residential properties ......
(5) Secured by nonfarm nonresidential properties ....................
b. Commercial and industrial loans ..........................................
c. Loans to individuals for household, family, and other personal
expenditures (i.e., consumer loans) (includes purchased paper):
(1) Credit cards ................................................................
(2) Other revolving credit plans ............................................
(3) Automobile loans .........................................................
(4) Other consumer loans (includes single payment, installment,
and all student loans) ....................................................
d. Other loans......................................................................
2. Loans measured at fair value that are past due 90 days or more:
a. Fair value ........................................................................
b. Unpaid principal balance ....................................................

BHCK

Bil

Mil

Thou BHDM

F790

Bil

Mil

Thou

F625

M.1.a.
M.1.a.(1)

F626

M.1.a.(2)

F627

M.1.a.(3)(a)

F628
F629
F630
F632

F631
F632

M.1.a.(3)(b)(i)
M.1.a.(3)(b)(ii)
M.1.a.(4)
M.1.a.(5)
M.1.b.

F633
F634
K200

M.1.c.(1)
M.1.c.(2)
M.1.c.(3)

K211
F636

M.1.c.(4)
M.1.d.

F639
F640

M.2.a.
M.2.b.

03/2011

FR Y-9C
Page 25 of 60

JC 03-14-2014_v3_10:30

Schedule HC-D—Continued

DRAFT

Memoranda—Continued
(Column A)
Consolidated

Dollar Amounts in Thousands
3. Structured financial products by underlying collateral or reference
assets (for each column, sum of Memorandum items 3.a through
3.g must equal Schedule HC-D, sum of items 5.a.(1) through (3)):
a. Trust preferred securities issued by financial institutions..................
b. Trust preferred securities issued by real estate investment trusts........
c. Corporate and similar loans.......................................................
d. 1– 4 family residential MBS issued or guaranteed by U.S.
government-sponsored enterprises (GSEs) ..................................
e. 1– 4 family residential MBS not issued or guaranteed by GSEs.........
f. Diversified (mixed) pools of structured financial products.................
g. Other collateral or reference assets ............................................
4. Pledged trading assets:
a. Pledged securities...................................................................
b. Pledged loans ........................................................................

BHCK

Bil

Mil

(Column B)
Domestic Offices
Thou BHDM

Bil

Mil

Thou

G299
G332
G333

M.3.a.
M.3.b.
M.3.c.

G334
G335

G651
G652

M.3.d.
M.3.e.
M.3.f.
M.3.g.

G387
G388

M.4.a.
M.4.b.

Dollar Amounts in Thousands
Memoranda items 5 through 10 are to be completed by holding companies that reported
average trading assets (Schedule HC-K, item 4.a.) of $1 billion or more in any of the four
preceding quarters.
5. Asset-backed securities:
a. Credit card receivables ............................................................................................
b. Home equity lines ...................................................................................................
c. Automobile loans ....................................................................................................
d. Other consumer loans..............................................................................................
e. Commercial and industrial loans ................................................................................
f. Other....................................................................................................................
6. Retained beneficial interests in securitizations (first-loss or equity tranches) ...........................
7. Equity securities:
a. Readily determinable fair values ................................................................................
b. Other....................................................................................................................
8. Loans pending securitization ........................................................................................
9. a. (1) Gross fair value of commodity contracts ..................................................................
(2) Gross fair value of physical commodities held in inventory ..........................................
b. Other trading assets (itemize and describe amounts included in Schedule HC-D, item 9,
column A (other than amounts included in Memoranda items 9.a.(1) and 9.a.(2) above) that
are greater than $25,000 and exceed 25 percent of item 9 less Memoranda items 9.a.(1)
and 9. a. (2)):
BHTX
(1) F655
BHTX
(2) F656
BHTX
(3) F657
10. Other trading liabilities (itemize and describe amounts included in Schedule HC-D, item 13.b
that are greater than $25,000 and exceed 25 percent of the item)
BHTX
a. F658
BHTX
b. F659
BHTX
c. F660

BHCK

F643
F644
F645
F646
F647
F648
F651
F652
F653
F654
G212
G213

F655
F656

Bil

Mil

Thou

M.5.a.
M.5.b.
M.5.c.
M.5.d.
M.5.e.
M.5.f.
M.6.
M.7.a.
M.7.b.
M.8.
M.9.a.(1)
M.9.a.(2)

F657

M.9.b.(1)
M.9.b.(2)
M.9.b.(3)

F658
F659
F660

M.10.a.
M.10.b.
M.10.c.

03/2013

FR Y-9C
Page 26 of 60

JC 03-14-2014_v3_10:30

Schedule HC-E—Deposit Liabilities1

DRAFT

Dollar Amounts in Thousands
1. Deposits held in domestic offices of commercial bank subsidiaries of the reporting
holding company:
a. Noninterest-bearing balances2 .......................................................................................
b. Interest-bearing demand deposits, NOW, ATS, and other transaction accounts .......................
c Money market deposit accounts and other savings accounts ...............................................
d. Time deposits of less than $100,000...............................................................................
e. Time deposits of $100,000 or more ................................................................................
2. Deposits held in domestic offices of other depository institutions that are subsidiaries of the
reporting holding company:
a. Noninterest-bearing balances2.......................................................................................
b. Interest-bearing demand deposits, NOW, ATS, and other transaction accounts .......................
c. Money market deposit accounts and other savings accounts ...............................................
d. Time deposits of less than $100,000...............................................................................
e. Time deposits of $100,000 or more ................................................................................

BHCB

Bil

Mil

Thou

2210
3187

1.a.
1.b.
1.c.
1.d.
1.e.

2389
6648
2604
BHOD

3189

2.a.
2.b.
2.c.
2.d.
2.e.

3187
2389
6648
2604

Memoranda
Dollar Amounts in Thousands BHDM
1. Brokered deposits less than $100,000 with a remaining maturity of one year or less .................... A243
2. Brokered deposits less than $100,000 with a remaining maturity of more than one year ............... A164
3. Time deposits of $100,000 or more with a remaining maturity of one year or less ........................ A242

Bil

Mil

Thou

M.1.
M.2.
M.3.

BHFN

4. Foreign office time deposits with a remaining maturity of one year or less.................................. A245

M.4.

1. The sum of items 1.a through 1.e and items 2.a through 2.e must equal the sum of Schedule HC, items 13.a.(1) and 13.a.(2).
2. Includes noninterest-bearing demand, time, and savings deposits.

Schedule HC-F—Other Assets
Dollar Amounts in Thousands
1. Accrued interest receivable1 .............................................................................................
2. Net deferred tax assets2 ..................................................................................................
3. Interest-only strips receivable (not in the form of a security)3 on:
a. Mortgage loans ..........................................................................................................
b. Other financial assets ..................................................................................................
4. Equity securities that DO NOT have readily determinable fair values4 .......................................
5. Life insurance assets:
a. General account life insurance assets ............................................................................
b. Separate account life insurance assets ...........................................................................
c. Hybrid account life insurance assets ...............................................................................
6. Other...........................................................................................................................

BHCK

Bil

Mil

Thou

B556
2148

1.
2.

A519
A520

3.a.
3.b.
4.

1752
K201
K202
K270
2168

5.a.
5.b.
5.c.
6.

BHCT

7. Total (sum of items 1 through 6) (must equal Schedule HC, item 11)......................................... 2160

1. Include accrued interest receivable on loans, leases, debt securities and other interest-bearing assets.
2. See discussion of deferred income taxes in Glossary entry on "income taxes."
3. Report interest-only strips receivable in the form of a security as available-for-sale securities in Schedule HC, item 2.b, or as trading assets in
Schedule HC, item 5, as appropriate.
4. Include Federal Reserve stock, Federal Home Loan Bank stock, and bankers' bank stock.

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Schedule HC-G—Other Liabilities

DRAFT
Dollar Amounts in Thousands

BHCK

Bil

Mil

Thou

1. Not applicable
2. Net deferred tax liabilities1 ..................................................................................................... 3049
3. Allowance for credit losses on off-balance-sheet credit exposures ................................................. B557
4. Other ................................................................................................................................ B984

2.
3.
4.

BHCT

5. Total (sum of items 2 through 4) (must equal Schedule HC, item 20) .............................................. 2750
1. See discussion of deferred income taxes in Glossary entry on "income taxes."

Schedule HC-H—Interest Sensitivity1
Dollar Amounts in Thousands
1. Earning assets that are repriceable within one year or mature within one year .................................
2. Interest-bearing deposit liabilities that reprice within one year or mature within one year included in
item 13.a.(2) and 13.b.(2) on Schedule HC, Balance Sheet..........................................................
3. Long-term debt that reprices within one year included in items 16 and 19.a on Schedule HC,
Balance Sheet ....................................................................................................................
4. Variable-rate preferred stock (includes both limited-life and perpetual preferred stock) .......................
5. Long-term debt reported in Schedule HC, item 19.a on the Balance Sheet that is scheduled to
mature within one year .........................................................................................................

BHCK

Bil

Mil

Thou

3197

3296

3298
3408

3.
4.

3409

1. Holding companies with foreign offices have the option of excluding the smallest of such non-U.S. offices from coverage in this schedule. Such
holding companies may omit the smallest of their offices in foreign countries when arrayed by total assets provided that the assets of the
excluded offices do not exceed 50 percent of the total assets of the holding company's assets in foreign countries and 10 percent of the holding
company's total consolidated assets as of the report date.

03/2013

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DRAFT

Schedule HC-I—Insurance-Related Underwriting Activities (Including Reinsurance)
Schedule HC-I must be completed by all top-tier holding companies. (See instructions for additional information.)

I . Property and Casualty Underwriting
Dollar Amounts in Thousands

BHCK

Bil

Mil

Thou

Assets
1. Reinsurance recoverables ................................................................................................... B988
2. Total assets ...................................................................................................................... C244

1.
2.

Liabilities
3. Claims and claims adjustment expense reserves ..................................................................... B990
4. Unearned premiums .......................................................................................................... B991

3.
4.

5. Total equity....................................................................................................................... C245

6. Net income ...................................................................................................................... C246

II. Life and Health Underwriting
BHCK

Bil

Mil

Thou

Assets
1. Reinsurance recoverables ................................................................................................... C247
2. Separate account assets..................................................................................................... B992
3. Total assets ...................................................................................................................... C248

1.
2.
3.

Liabilities
4. Policyholder benefits and contractholder funds ........................................................................ B994
5. Separate account liabilities .................................................................................................. B996

4.
5.

6. Total equity....................................................................................................................... C249

7. Net income ...................................................................................................................... C250

03/2013

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Schedule HC-K—Quarterly Averages

DRAFT
Dollar Amounts in Thousands

Assets
1. Securities:
a. U.S. Treasury securities and U.S. government agency obligations
(excluding mortgage-backed securities) ....................................................................
b. Mortgage-backed securities....................................................................................
c. All other securities
(includes securities issued by states and political subdivisions in the U.S.) .......................
2. Federal funds sold and securities purchased under agreements to resell ............................

BHCK

B558

Bil

Mil

Thou

B559

1.a.
1.b.

B560
3365

1.c.
2.

BHDM

3. a . Total loans and leases in domestic offices .................................................................
(1) Loans secured by 1– 4 family residential properties.................................................
(2) All other loans secured by real estate ...................................................................
(3) Loans to finance agricultural production and other loans to farmers ............................
(4) Commercial and industrial loans .........................................................................
(5) Loans to individuals for household, family, and other personal expenditures:
(a) Credit cards ..............................................................................................
(b) Other (includes single payment, installment other than auto loans, all student loans,
and revolving credit plans other than credit cards ...............................................

3516
3465
3466
3386
3387

3.a.
3.a.(1)
3.a.(2)
3.a.(3)
3.a.(4)

B561

3.a.(5)(a)

B562

3.a.(5)(b)

BHFN

b. Total loans and leases in foreign offices, Edge and agreement subsidiaries, and IBFs.......... 3360

3.b.

BHCK

4. a. Trading assets ..................................................................................................... 3401
b. Other earning assets ............................................................................................ B985
5. Total consolidated assets .......................................................................................... 3368
Liabilities
6. Interest-bearing deposits (domestic)1 ...........................................................................
7. Interest-bearing deposits (foreign)1 ..............................................................................
8. Federal funds purchased and securities sold under agreements to repurchase.....................
9. All other borrowed money .........................................................................................
10. Not applicable

3517
3404
3353

4.a.
4.b.
5.

2635

6.
7.
8.
9.

Equity Capital
11. Total equity capital (excludes limited-life preferred stock).................................................. 3519

11.

1. Includes interest-bearing demand deposits.

03/2011

For Federal Reserve Bank Use Only

JC 03-14-2014_v3_10:30

DRAFT

FR Y-9C
Page 30 of 60

C.I.

Schedule HC-L—Derivatives and Off-Balance-Sheet Items
(Report only transactions with nonrelated institutions)
Dollar Amounts in Thousands
1. Unused commitments (report only the unused portions of commitments that are fee paid or
otherwise legally binding):
a. Revolving, open-end loans secured by 1– 4 family residential properties, (e.g., home equity lines) ..
b. (1) Unused consumer credit card lines ......................................................................
(2) Other unused credit card lines ............................................................................
c. (1) Commitments to fund commercial real estate, construction, and land development loans
secured by real estate (sum of items 1.c.(1)(a) and (b) must equal item 1.c.(1)) ...............

BHCK

Bil

Mil

Thou

3814
J455
J456

1.a.
1.b.(1)
1.b.(2)

3816

1.c.(1)

(a) 1– 4 family residential construction loan commitments .......... F164
(b) Commercial real estate, other construction loan, and land
development loan commitments ...................................... F165

1.c.(1)(a)
1.c.(1)(b)

(2) Commitments to fund commercial real estate, construction, and land development loans
NOT secured by real estate ................................................................................
d. Securities underwriting ...........................................................................................
e. Other unused commitments:
(1) Commercial and industrial loans .........................................................................
(2) Loans to financial institutions .............................................................................
(3) All other unused commitments ............................................................................
2. Financial standby letters of credit and foreign office guarantees ..........................................

6550

1.c.(2)
1.d.

3817
J457

1.e.(1)
1.e.(2)
1.e.(3)
2.

J458
J459
6566

Item 2.a is to be completed by holding companies with $1 billion or more in total assets.1
a. Amount of financial standby letters of credit conveyed to others ..................................... 3820
3. Performance standby letters of credit and foreign office guarantees ..................................... 6570

2.a.
3.

Item 3.a is to be completed by holding companies with $1 billion or more in total assets.1
a. Amount of performance standby letters of credit conveyed to others ................................ 3822
4. Commercial and similar letters of credit .......................................................................... 3411
5. Not applicable
6. Securities lent ........................................................................................................... 3433

7. Credit derivatives:
a. Notional amounts:
(1) Credit default swaps .........................................................
(2) Total return swaps ............................................................
(3) Credit options..................................................................
(4) Other credit derivatives .....................................................
b. Gross fair values:
(1) Gross positive fair value ....................................................
(2) Gross negative fair value ...................................................

(Column A)
Sold Protection
BHCK

Bil

Mil

(Column B)
Purchased Protection

Thou BHCK

C968
C970
C972

C969
C971
C973

C974

C975

C219

C221

C220

C222

c. Notional amounts by regulatory capital treatment:
(1) Positions covered under the Market Risk Rule:
(a) Sold protection ...........................................................................................
(b) Purchased protection ...................................................................................
(2) All other positions:
(a) Sold protection ...........................................................................................
(b) Purchased protection that is recognized as a guarantee for regulatory capital
purposes....................................................................................................
(c) Purchased protection that is not recognized as a guarantee for regulatory capital
purposes....................................................................................................

3.a.
4.

BHCK

Bil

Mil

Thou

7.a.(1)
7.a.(2)
7.a.(3)
7.a.(4)
7.b.(1)
7.b.(2)
Bil

Mil

Thou

G401
G402

7.c.(1)(a)
7.c.(1)(b)

G403

7.c.(2)(a)

G404

7.c.(2)(b)

G405

7.c.(2)(c)

1. The $1 billion asset size test is generally based on the total assets reported as of June 30, 2012.
03/2013

FR Y-9C
Page 31 of 60

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Schedule HC-L—Continued

DRAFT

(Report only transactions with nonrelated institutions)
Remaining Maturity of:
(Column A)
One year or less

Dollar Amounts in Thousands
7. d. Notional amounts by remaining maturity:
(1) Sold credit protection:
(a) Investment grade ........................
(b) Subinvestment grade ...................
(2) Purchased credit protection:
(a) Investment grade ........................
(b) Subinvestment grade ...................

BHCK

Bil

Mil

(Column B)
Over One Year Through
Five Years

Thou BHCK

Bil

Mil

(Column C)
Over Five Years

Thou BHCK

G406

G407

G408

G409

G410

G411

G412

G413

G414

G415

G416

G417
BHCK

8. Spot foreign exchange contracts...................................................................................
9. All other off-balance-sheet items (exclude derivatives) (include in item 9 the aggregate
amount all other off-balance-sheet items that individually exceed 10 percent of Schedule HC,
item 27.a, "Total holding company equity capital") (itemize and describe in items 9.a through
9.g only amounts that exceed 25 percent of Schedule HC, item 27.a) ..................................
a. Securities borrowed ...............................................................................................
b. Commitments to purchase when-issued securities .......................................................
c. Commitments to sell when-issued securities ...............................................................

Bil

Mil

Thou

7.d.(1)(a)
7.d.(1)(b)
7.d.(2)(a)
7.d.(2)(b)
Bil

Mil

Thou

8765

3430
3432
3434
3435

9.
9.a.
9.b.
9.c.

TEXT
6561

6561

9.d.

TEXT
6562

6562

9.e.

TEXT
6568

6568

9.f.

TEXT
6586

6586

9.g.

g.
10. Not applicable

03/2013

FR Y-9C
Page 32 of 60

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DRAFT

Schedule HC-L—Continued

Dollar Amounts in Thousands
Derivatives Position Indicators Tril
11. Gross amounts (e.g.,
notional amounts) (for each
column, sum of items 11.a
through 11.e must equal
sum of items 12 and 13):
a. Futures contracts .......
b. Forward contracts ......
c. Exchange-traded
option contracts:
(1) Written options .....
(2) Purchased options ..
d. Over-the-counter
option contracts:
(1) Written options .....

(Column A)
Interest Rate
Contracts
Bil

Mil

(Column B)
Foreign Exchange
Contracts
Thou

Tril

Bil

Mil

Thou

(Column C)
Equity Derivative
Contracts
Tril

Bil

Mil

Thou

(Column D)
Commodity and
Other Contracts
Tril

Bil

Mil

BHCK 8693

BHCK 8694

BHCK 8695

BHCK 8696

BHCK 8697

BHCK 8698

BHCK 8699

BHCK 8700

11.a.
11.b.
BHCK 8701

BHCK 8702

BHCK 8703

BHCK 8704

BHCK 8705

BHCK 8706

BHCK 8707

BHCK 8708

11.c.(1)
11.c.(2)
BHCK 8709

BHCK 8710

BHCK 8711

BHCK 8712

BHCK 8713

BHCK 8714

BHCK 8715

BHCK 8716

BHCK 3450

BHCK 3826

BHCK 8719

BHCK 8720

11.d.(1)

(2) Purchased options ..
e. Swaps .....................
12. Total gross notional
amount of derivative contracts held for trading......
13. Total gross notional
amount of derivative contracts held for purposes
other than trading ...........
14. Gross fair values of
derivative contracts:
a. Contracts held for
trading:
(1) Gross positive fair
value ..................
(2) Gross negative fair
value ..................
b. Contracts held for purposes other than
trading:
(1) Gross positive fair
value ..................
(2) Gross negative fair
value ..................

Thou

11.d.(2)
11.e.
BHCK A126

BHCK A127

BHCK 8723

BHCK 8724

12.

BHCK 8725

BHCK 8726

BHCK 8727

BHCK 8728

13.

BHCK 8733

BHCK 8734

BHCK 8735

BHCK 8736

BHCK 8737

BHCK 8738

BHCK 8739

BHCK 8740

14.a.(1)
14.a.(2)

BHCK 8741

BHCK 8742

BHCK 8743

BHCK 8744

BHCK 8745

BHCK 8746

BHCK 8747

BHCK 8748

14.b.(1)
14.b.(2)

03/2007

FR Y-9C
Page 33 of 60

JC 03-14-2014_v3_10:30

DRAFT

Schedule HC-L—Continued

Item 15 is to be completed only by holding companies with total assets of $10 billion or more.1
(Column A)
Banks and Securities
Firms

Dollar Amounts in Thousands
15. Over-the-counter derivatives:
a. Net current credit exposure ..................
b. Fair value of collateral:
(1) Cash–U.S. dollar ..........................
(2) Cash–Other currencies ..................
(3) U.S. Treasury securities ................
(4) U.S. government agency and U.S.
government-sponsored agency debt
securities ....................................
(5) Corporate bonds ...........................
(6) Equity securities ...........................
(7) All other collateral .........................
(8) Total fair value of collateral
(sum of items 15.b.(1) through (7)) ...

BHCK

Bil

Mil

(Column B)
Monoline Financial
Guarantors

Thou BHCK

Bil

Mil

(Column C)
Hedge Funds

Thou BHCK

Bil

Mil

(Column D)
Sovereign Governments
Thou BHCK

Bil

Mil

(Column E)
Corporations and
All Other Counterparties

Thou BHCK

Bil

Mil

Thou

G418

G419

G420

G421

G422

15.a.

G423
G428

G424
G429

G425
G430

G426
G431

G427
G432

G433

G434

G435

G436

G437

15.b.(1)
15.b.(2)
15.b.(3)

G438
G443
G448

G439
G444
G449

G440
G445
G450

G441
G446
G451

G442
G447
G452

G453

G454

G455

G456

G457

15.b.(4)
15.b.(5)
15.b.(6)
15.b.(7)

G458

G459

G460

G461

G462

15.b.(8)

1. The $10 billion asset size test is generally based on the total assets reported as of June 30, 2012.

03/2013

FR Y-9C
Page 34 of 60

JC 03-14-2014_v3_10:30

Schedule HC-M—Memoranda

DRAFT

Dollar Amounts in Thousands
Number (Unrounded)
1. Total number of holding company common shares
outstanding ..................................................................... 3459
2. Debt maturing in one year or less (included in Schedule HC, items 16 and 19.a) that is
issued to unrelated third parties by bank subsidiaries .................................................
3. Debt maturing in more than one year (included in Schedule HC, items 16 and 19.a) that is
issued to unrelated third parties by bank subsidiaries..................................................
4. Other assets acquired in satisfaction of debts previously contracted...............................
5. Securities purchased under agreements to resell offset against securities sold under
agreements to repurchase on Schedule HC ..............................................................
6. Assets covered by loss-sharing agreements with the FDIC:
a. Loans and leases (included in Schedule HC, items 4.a and 4.b):
(1) Loans secured by real estate in domestic offices:
(a) Construction, land development, and other land loans:
(1) 1– 4 family residential construction loans .................................................
(2) Other construction loans and all land development and other land loans .......
(b) Secured by farmland ...............................................................................
(c) Secured by 1– 4 family residential properties:
(1) Revolving, open-end loans secured by 1– 4 family residential properties and
extended under lines of credit ..............................................................
(2) Closed-end loans secured by 1– 4 family residential properties:
(a) Secured by first liens ......................................................................
(b) Secured by junior liens....................................................................
(d) Secured by multifamily (5 or more) residential properties .................................
(e) Secured by nonfarm nonresidential properties:
(1) Loans secured by owner-occupied nonfarm nonresidential properties ...........
(2) Loans secured by other nonfarm nonresidential properties..........................

BHCK

Bil

Mil

Thou

1.
6555

6556
6557

3.
4.

A288

BHDM

K169
K170
K171

6.a.(1)(a)(1)
6.a.(1)(a)(2)
6.a.(1)(b)

K172

6.a.(1)(c)(1)

K173
K174

6.a.(1)(c)(2)(a)
6.a.(1)(c)(2)(b)

K175

6.a.(1)(d)

K176

6.a.(1)(e)(1)
6.a.(1)(e)(2)

K177
BHCK

(2) Loans to finance agricultural production and other loans to farmers........................
(3) Commercial and industrial loans ....................................................................
(4) Loans to individuals for household, family, and other personal expenditures
(i.e., consumer loans) (includes purchased paper):
(a) Credit cards ..........................................................................................
(b) Automobile loans ....................................................................................
(c) Other consumer loans (includes single payment, installment, all student loans,
and all revolving credit plans other than credit cards.......................................
(5) All other loans and leases . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .

K178
K179

6.a.(2)
6.a.(3)

K180
K181

6.a.(4)(a)
6.a.(4)(b)

K182
K183

6.a.(4)(c)
6.a.(5)

K184

6.a.(5)(a)
6.a.(5)(b)
6.a.(5)(c)
6.a.(5)(d)

Itemize and describe loan and lease categories included in item 6.a(5) above that
exceed 10 percent of total loans and leases covered by loss-sharing agreements
with the FDIC (sum of items 6.a.(1) through (5)):
(a) Loans to depository institutions and acceptances of other banks ......................
(b) Loans to foreign governments and official institutions .....................................
(c) Other loans1 ...........................................................................................
(d) Lease financing receivables
b. Other real estate owned (included in Schedule HC, item 7):
(1) Construction, land development, and other land in domestic offices........................
(2) Farmland in domestic offices ..........................................................................
(3) 1– 4 family residential properties in domestic offices............................................
(4) Multifamily (5 or more) residential properties in domestic offices ............................
(5) Nonfarm nonresidential properties in domestic offices .........................................

K185
K186
K273
BHDM

K187
K188
K189
K190
K191

6.b.(1)
6.b.(2)
6.b.(3)
6.b.(4)
6.b.(5)

03/2013

FR Y-9C
Page 35 of 60

JC 03-14-2014_v3_10:30

Schedule HC-M—Continued

DRAFT
Dollar Amounts in Thousands

6. b . (6) In foreign offices .................................................................................................
(7) Portion of covered other real estate owned included in items 6.b.(1) through (6) above that
is protected by FDIC loss-sharing agreements ..........................................................
c. Debt securities (included in Schedule HC, items 2.a and 2.b) ............................................
d. Other assets (exclude FDIC loss-sharing indemnification assets) .......................................
7. Captive insurance and reinsurance subsidiaries:
a. Total assets of captive insurance subsidiaries1 ...............................................................
b. Total assets of captive reinsurance subsidiaries1 ............................................................

BHFN

Bil

Mil

Thou

K260

6.b.(6)

BHCK

K192
J461
J462

6.b.(7)
6.c.
6.d.

K193

7.a.
7.b.

K194

8. Has the holding company entered into a business combination during the calendar year that was
accounted for by the purchase method of accounting? (Enter ''1'' for Yes; enter ''0'' for No.) ................

0=No

9. Has the holding company restated its financial statements during the last quarter as a result of new or
revised Statements of Financial Accounting Standards? (Enter ''1'' for Yes; enter ''0'' for No.) ..............
10. Not applicable
11. Have all changes in investments and activities been reported to the Federal Reserve on the Report of
Changes in Organizational Structure (FR Y-10)? Holding companies must not leave blank or enter
"N/A." The holding company must enter "1" for yes or for no changes to report; or enter "0" for no.
If the answer to this question is no, complete the FR Y-10............................................................

0=No

BHCK

1=Yes C251

BHCK

1=Yes 6689

0=No

BHCK

1=Yes 6416

11.

TEXT
6428
Name of Holding Company Official Verifying FR Y-10 Reporting (Please Type or Print)

Area Code / Phone Number (TEXT 9009)

BHCK
12. Intangible assets other than goodwill:
a. Mortgage servicing assets ........................................................................................ 3164

Bil

Mil

Thou

12.a.

(1) Estimated fair value of mortgage servicing assets ..................... 6438
b. Purchased credit card relationships and nonmortgage servicing assets .............................. B026
c. All other identifiable intangible assets.......................................................................... 5507

12.a.(1)
12.b.
12.c.

BHCT

d. Total (sum of items 12.a, 12.b, and 12.c) (must equal Schedule HC, item 10.b) .................... 0426
13. Other real estate owned................................................................................................
14. Other borrowed money:
a. Commercial paper ...................................................................................................
b. Other borrowed money with a remaining maturity of one year or less .................................
c. Other borrowed money with a remaining maturity of more than one year ............................

12.d.

2150

13.

BHCK

2309
2332

14.a.
14.b.
14.c.

2333
BHCT

d. Total (sum of items 14.a, 14.b, and 14.c) (must equal Schedule HC, item 16) ...................... 3190
15. Does the holding company sell private label or third-party mutual funds and annuities?
(Enter ''1'' for Yes; enter ''0" for No.) ........................................................................................
BHCK

14.d.
0=No

BHCK

1=Yes B569

Bil

Mil

15.
Thou

16. Assets under management in proprietary mutual funds and annuities..................................... B570

16.

1. Report total assets before eliminating intercompany transactions between the consolidated insurance or reinsurance subsidiary and other
offices or consolidated subsidiaries of the reporting holding company.

03/2013

FR Y-9C
Page 36 of 60

JC 03-14-2014_v3_10:30

Schedule HC-M—Continued

DRAFT

The following two questions (items 17 and 18) will be used to determine if the reporting holding company
must complete the Consolidated Holding Company Report of Equity Investments in Nonfinancial
Companies (FR Y-12). See the line item instructions for further details.
17. Does the holding company hold, either directly or indirectly through a subsidiary or affiliate, any nonfinancial equity investments (see instructions for definition) within a Small Business Investment
Company (SBIC) structure, or under section 4(c)(6) or 4 (c)(7) of the Bank Holding Company Act, or
pursuant to the merchant banking authority of section 4(k)4(H) of the Bank Holding Company Act, or
pursuant to the investment authority granted by Regulation K? (Enter ''1'' for Yes; enter ''0'' for No.) ....

0=No BHCK
1=Yes C161

17.

If the answer to item 17 is no, your organization does not need to complete the FR Y-12. Skip item 18
and proceed to items 19.a and 19.b below. If the answer to item 17 is yes, proceed to item 18.
18. Do your aggregate nonfinancial equity investments (see instructions for definition) equal or exceed the
lesser of $100 million (on an acquisition cost basis) or 10 percent of the holding company's
consolidated Tier 1 capital as of the report date? (Enter ''1'' for Yes; enter ''0'' for No.)........................

0=No

BHCK

1=Yes C159

18.

If the answer to both item 17 and item 18 is yes, your organization must complete the FR Y-12. Skip
items 19.a and 19.b and proceed to item 20 below.
If the answer to either item 17 or item 18 is no, your organization does not need to complete the FR
Y-12. Proceed to items 19.a. and 19.b. below.
Items 19.a. and 19.b. are to be completed by all holding companies that are not required to file
the FR Y-12.
19. a. Has the holding company sold or otherwise liquidated its holding of any nonfinancial equity
investment since the previous reporting period? (Enter ''1'' for Yes; enter ''0'' for No.).....................
b. Does the holding company manage any nonfinancial equity investments for the benefit of others?
(Enter "1" for Yes; enter "0" for No.) ....................................................................................
Dollar Amounts in Thousands
Memoranda items 20 and 21 are to be completed only by holding companies who have made an
effective election to become a financial holding company. See the line item instructions for further
details.
20. Balances of broker–dealer subsidiaries engaged in underwriting or dealing securities
pursuant to Section 4(k)(4)(E) of the Bank Holding Company Act as amended by the
Gramm-Leach-Bliley Act:
a. Net assets .............................................................................................................
b. Balances due from related institutions:
(1) Due from the holding company (parent company only), gross......................................
(2) Due from subsidiary banks of the holding company, gross ..........................................
(3) Due from nonbank subsidiaries of the holding company, gross ....................................
c. Balances due to related institutions:
(1) Due to holding company (parent company only), gross ..............................................
(2) Due to subsidiary banks of the holding company, gross..............................................
(3) Due to nonbank subsidiaries of the holding company, gross .......................................
d. Intercompany liabilities reported in items 20.c.(1), 20.c.(2), and 20.c.(3) above that qualify
as liabilities subordinated to claims of general creditors ..................................................
21. Net assets of subsidiaries engaged in insurance or reinsurance underwriting pursuant to
Section 4(k)(4)(B) of the Bank Holding Company Act as amended by the GrammLeach-Bliley Act (12 U.S.C. § 1843(k)(4)(B))1 ....................................................................

BHCK

0=No BHCK
1=Yes C700

19.a.

0=No
1=Yes C701

Bil

Mil

19.b.
Thou

C252

20.a.

4832
4833
4834

20.b.(1)
20.b.(2)
20.b.(3)

5041
5043
5045

20.c.(1)
20.c.(2)
20.c.(3)

5047

20.d.

C253

21.

1. A savings and loan holding company that wishes to engage in financial holding company activities must have an effective election to be treated as
a financial holding company or conducts activities under section 10(c)(2)(H)(i) of the HOLA (12 U.S.C. 1467a(c)(2)(H)(i)).

03/2013

FR Y-9C
Page 37 of 60

JC 03-14-2014_v3_10:30

Schedule HC-M—Continued

DRAFT

Memoranda item 22 is to be completed by holding companies with total assets of $30 billion or more.
22. Address (URL) for the reporting holding company's web page that displays risk disclosures, including those about credit
and market risk. (Example: www.examplebhc.com/riskdisclosures)
TEXT
C497

22.

http://

Dollar Amounts in Thousands
Memoranda items 23 and 24 are to be completed by all holding companies.
23. Secured liabilities:
a. Amount of "Federal funds purchased in domestic offices" that are secured
(included in Schedule HC, item 14.a) .............................................................................
b. Amount of "Other borrowings" that are secured (included in Schedule HC-M, item 14.d)............
24. Issuances associated with the U.S. Department of Treasury Capital Purchase Program:
a. Senior perpetual preferred stock or similar items ...............................................................
b. Warrants to purchase common stock or similar items .........................................................

BHCK

F064

Bil

Mil

Thou

F065

23.a.
23.b.

G234
G235

24.a.
24.b.

03/2013

For Federal Reserve Bank Use Only

JC 03-14-2014_v3_10:30

DRAFT

FR Y-9C
Page 38 of 60

C.I.

Schedule HC-N—Past Due and Nonaccrual Loans,
Leases, and Other Assets

(Column A)
Past due
30 through 89 days
and still accruing

3.
4.
5.

6.
7.
8.

Dollar Amounts in Thousands
Loans secured by real estate:
a. Construction, land development, and other
land loans in domestic offices:
(1) 1– 4 family residential construction loans ..
(2) Other construction loans and all land
development and other land loans .......
b. Secured by farmland in domestic offices.....
c. Secured by 1– 4 family residential
properties in domestic offices:
(1) Revolving, open-end loans secured by
1– 4 family residential properties and
extended under lines of credit .............
(2) Closed-end loans secured by 1– 4
family residential properties:
(a) Secured by first liens ...................
(b) Secured by junior liens .................
d. Secured by multifamily (5 or more)
residential properties in domestic offices.....
e. Secured by nonfarm nonresidential
properties in domestic offices:
(1) Loans secured by owner-occupied
nonfarm non-residential properties .......
(2) Loans secured by other nonfarm
nonresidential properties....................
f. In foreign offices....................................
Loans to depository institutions and
acceptances of other banks:
a. U.S. banks and other U.S. depository
institutions............................................
b. Foreign banks .......................................
Loans to finance agricultural production and
other loans to farmers.................................
Commercial and industrial loans .................
Loans to individuals for household, family, and
other personal expenditures:
a. Credit cards .........................................
b. Automobile loans ...................................
c. Other consumer loans (includes single
payment, installment, all student loans, and
revolving credit plans other than credit cards)..
Loans to foreign
governments and official institutions ..............
All other loans ...........................................
Lease financing receivables:
a. Leases to individuals for household, family,
and other personal expenditures ...............
b. All other leases .....................................

BHCK

Bil

Mil

(Column B)
Past due
90 days or more
and still accruing

Thou BHCK

Bil

Mil

(Column C)
Nonaccrual

Thou BHCK

Bil

Mil

Thou

F172

F174

F176

1.a.(1)

F173
3493

F175
3494

F177
3495

1.a.(2)
1.b.

5398

5399

5400

1.c.(1)

C236
C238

C237
C239

C229
C230

1.c.(2)(a)
1.c.(2)(b)

3499

3500

3501

1.d.

F178

F180

F182

1.e.(1)

F179
B572

F181
B573

F183
B574

1.e.(2)
1.f.

5377
5380

5378
5381

5379
5382

2.a.
2.b.

1594
1606

1597
1607

1583
1608

3.
4.

B575
K213

B576
K214

B577
K215

5.a.
5.b.

K216

K217

K218

5.c.

5389
5459

5390
5460

5391
5461

6.
7.

F166
F169

F167
F170

F168
F171

8.a.
8.b.

Amounts reported in Schedule HC-N, items 1 through 8, above include guaranteed and unguaranteed portions of past due and
nonaccrual loans and leases. Report in item 11 below certain guaranteed loans and leases that have already been included in the
amounts reported in items 1 through 8.
03/2011

FR Y-9C
Page 39 of 60

JC 03-14-2014_v3_10:30

DRAFT

Schedule HC-N—Continued

(Column A)
Past due
30 through 89 days
and still accruing

10.
11.

12.

Dollar Amounts in Thousands
Debt securities and other assets (exclude
other real estate owned and other
repossessed assets) .............................
TOTAL (sum of items 1 through 9) ...........
Loans and leases reported in items 1
through 8 above which are wholly or partially guaranteed by the U.S.Government
(excluding loans and leases covered by
loss-sharing agreements with the FDIC) ....
a. Guaranteed portion of loans and leases
(exclude rebooked "GNMA loans")
included in item 11 above ...................
b. Rebooked "GNMA loans" that have
been repurchased or are eligible for
repurchase included in item 11 above ...
Loans and leases in items 1 through 8
above which are covered by
loss-sharing agreements with the FDIC:
a. Loans secured by real estate in
domestic offices:
(1) Construction, land development,
and other land loans:
(a) 1– 4 family residential
construction loans ...................
(b) Other construction loans and
all land development and
other land loans ......................
(2) Secured by farmland.....................
(3) Secured by 1– 4 family residential
properties:
(a) Revolving, open-end loans
secured by 1– 4 family residential
properties and extended under
lines of credit ..........................
(b) Closed-end loans secured by
1– 4 family residential properties:
(1) Secured by first liens ............
(2) Secured by junior liens..........
(4) Secured by multifamily (5 or
more) residential properties ............
(5) Secured by nonfarm
nonresidential properties:
(a) Loans secured by owneroccupied nonfarm nonresidential
properties ...............................
(b) Loans secured by other non-farm
nonresidential properties............
b. Loans to finance agricultural production
and other loans to farmers ...................
c. Commercial and industrial loans .............

BHCK

Bil

Mil

(Column B)
Past due
90 days or more
and still accruing

Thou BHCK

Bil

Mil

(Column C)
Nonaccrual

Thou BHCK

Bil

Mil

Thou

3505
5524

3506
5525

3507
5526

9.
10.

K036

K037

K038

11.

K039

K040

K041

11.a.

K042

K043

K044

11.b.

BHDM

K045

K046

K047

12.a.(1)(a)

K048
K051

K049
K052

K050
K053

12.a.(1)(b)
12.a.(2)

K054

K055

K056

12.a.(3)(a)

K057
K060

K058
K061

K059
K062

12.a.(3)(b)(1)

K063

K064

K065

12.a.(4)

K066

K067

K068

12.a.(5)(a)
12.a.(5)(b)

K069

K070

K071

BHCK

K072
K075

K073
K076

K074
K077

12.a.(3)(b)(2)

12.b.
12.c.

03/2011

FR Y-9C
Page 40 of 60

JC 03-14-2014_v3_10:30

Schedule HC-N—Continued

DRAFT
(Column A)
Past due
30 through 89 days
and still accruing

Dollar Amounts in Thousands
12.d. Loans to individuals for household,
family, and other personal expenditures
(i.e., consumer loans)
(includes purchased paper):
(1) Credit cards .....................................
(2) Automobile loans ...............................
(3) Other consumer loans ........................
e. All other loans and leases ........................

BHCK

Bil

Mil

(Column B)
Past due
90 days or more
and still accruing

Thou BHCK

Bil

Mil

(Column C)
Nonaccrual

Thou BHCK

Bil

Mil

Thou

K078
K081
K084
K087

K079
K082
K085
K088

K080
K083
K086
K089

12.d.(1)
12.d.(2)
12.d.(3)
12.e.

K091

K092

K093

12.e.(1)

K095

K096

K097

K099
K269

K100
K271

K101
K272

12.e.(2)
12.e.(3)
12.e.(4)

K102

K103

K104

12.f.

Itemize and describe the past due and
nonaccrual amounts included in item 12.e.
above for the loan and lease categories
reported in Schedule HC-M, items 6.a.(5)(a)
through (d):
(1) Loans to depository institutions and
acceptances of other banks ................
(2) Loans to foreign governments and
official institutions..............................
(3) Other loans1 .....................................
(4) Lease financing receivables.................
f. Portion of covered loans and leases
included in items 12.a through 12.e
above that is protected by FDIC losssharing agreements................................

1. Includes "Obligations (other than securities and leases) of states and political subdivisions in the U.S.," "Loans to nondepository financial institutions and other loans," and loans secured by real estate in foreign offices.

Memoranda
Dollar Amounts in Thousands
1. Loans restructured in troubled debt
restructurings included in Schedule HC-N,
items 1 through 7, above (and not reported in
Schedule HC-C, Memorandum item 1):
a. Construction, land development, and other
land loans in domestic offices:
(1) 1–4 family residential construction loans ..
(2) Other construction loans and all land
development and other land loans .........
b. Loans secured by 1– 4 family residential
properties in domestic offices....................
c. Secured by multifamily (5 or more) residential properties in domestic offices ..........
d. Secured by nonfarm nonresidential
properties in domestic offices:
(1) Loans secured by owner-occupied
nonfarm nonresidential properties .........
(2) Loans secured by other nonfarm
nonresidential properties .....................

BHDM

K105

Bil

Mil

Thou BHDM

K106

Bil

Mil

Thou BHDM

Bil

Mil

Thou

K107

M.1.a.(1)
M.1.a.(2)

K108

K109

K110

BHCK

F661

F662

F663

BHDM

K111

K112

K113

M.1.c.

K114

K115

K116

M.1.d.(1)

K117

K118

K119

M.1.d.(2)

M.1.b.

03/2011

FR Y-9C
Page 41 of 60

JC 03-14-2014_v3_10:30

DRAFT

Schedule HC-N—Continued
Memoranda–Continued

(Column A)
Past due
30 through 89 days
and still accruing

Dollar Amounts in Thousands BHCK
1. e. Commercial and industrial loans:
(1) To U.S. addressees (domicile)............. K120
(2) To non-U.S. addressees (domicile)....... K123
f. All other loans (include loans to individuals
for household, family, and other personal
expenditures) ....................................... K126

Bil

Mil

(Column B)
Past due
90 days or more
and still accruing

Thou BHCK

Bil

Mil

(Column C)
Nonaccrual

Thou BHCK

Bil

Mil

Thou

K121
K124

K122
K125

M.1.e.(1)
M.1.e.(2)

K127

K128

M.1.f.

BHDM

Itemize and describe loan categories
included in item 1.f, above that exceed 10
percent of total loans restructured in troubled
debt restructurings that are past due 30 days
or more or in non-accrual status (sum of
Memorandum items 1.a through 1.f, columns
A through C):
(1) Loans secured by farmland in domestic BHDM
offices ............................................ K130
BHCK
(2) Loans to depository institutions and
acceptances of other banks ................ K134
(3) Loans to finance agricultural production
and other loans to farmers .................. K138
(4) Loans to individuals for household,
family, and other personal expenditures:
(a) Credit cards ................................
(b) Automobile loan ...........................
(c) Other consumer loans (includes
single payment, installment, all
student loans, and revolving credit
plans other than credit cards ...........
(5) Loans to foreign governments and
official institutions .............................
(6) Other loans1 ....................................
2. Loans to finance commercial real estate,
construction, and land development activities
(not secured by real estate) included in
Schedule HC-N, items 4 and 7 above...........
3. Loans and leases included in Schedule
HC-N, items 1, 2, 4, 5, 6, 7, and 8 extended
to non-U.S. addressees ............................
4. Not applicable
5. Loans and leases held-for-sale and loans
measured at fair value (included in
Schedule HC-N, items 1 through 8 above)
a. Loans and leases held for sale ................
b. Loans measured at fair value:
(1) Fair value........................................
(2) Unpaid principal balance ...................

K131

K132

BHCK

K135

K136

M.1.f.(2)

K139

K140

M.1.f.(3)

K274
K277

K275
K278

K276
K279

M.1.f.(4)(a)
M.1.f.(4)(b)

K280

K281

K282

M.1.f.(4)(c)

K283
K286

K284
K287

K285
K288

M.1.f.(5)
M.1.f.(6)

6558

6559

6560

M.2.

3508

1912

1913

M.3.

C240

C241

C226

M.5.a.

F664
F667

F665
F668

F666
F669

M.5.b.(1)
M.5.b.(2)

M.1.f.(1)

1. Includes "Obligations (other than securities and leases) of states and political subdivisions in the U.S.," "Loans to nondepository financial institutions and other loans," and loans secured by real estate in foreign offices.

03/2011

FR Y-9C
Page 42 of 60

JC 03-14-2014_v3_10:30

Schedule HC-N—Continued

DRAFT

Memoranda–Continued
Item 6 is to be reported only by holding companies with total consolidated assets of $1 billion or more, or with $2 billion or more in par/
notional amounts of off-balance-sheet derivative contracts (as reported in Schedule HC-L, items 11.a through 11.e).
Dollar Amounts in Thousands BHCK
6. Derivative contracts:
Fair value of amounts carried as assets.......................................... 3529

Bil

Mil

Thou BHCK

Dollar Amounts in Thousands BHCK
9. Purchased credit-impaired loans accounted for in
accordance with FASB ASC 310-30 (former
AICPA Statement of Position 03-3):
a. Outstanding balance ................................ L183
b. Carrying amount included in Schedule HC-N,
items 1 through 7, above .......................... L186

Bil

Mil

(Column B)
Past due
90 days or more
and still accruing

Thou BHCK

Mil

Thou

M.6.

3530

Dollar Amounts in Thousands BHCK
7. Additions to nonaccrual assets during the quarter............................................................. C410
8. Nonaccrual assets sold during the quarter ...................................................................... C411
(Column A)
Past due
30 through 89 days
and still accruing

Bil

Mil

Bil

Mil

Thou

M.7.
M.8.
(Column C)
Nonaccrual

Thou BHCK

Bil

Mil

Thou

L184

L185

M.9.a.

L187

L188

M.9.b.

03/2013

FR Y-9C
Page 43 of 60

JC 03-14-2014_v3_10:30

DRAFT

Schedule HC-P—1–4 Family Residential Mortgage Banking Activities in Domestic Offices
Schedule HC-P is to be completed by (1) all holding companies with $1 billion or more in total assets1 and (2) holding companies
with less than $1 billion in total assets at which either 1– 4 family residential mortgage loan originations and purchases for resale2
from all sources, loan sales, or quarter-end loans held for sale or trading in domestic offices exceed $10 million for two consecutive
quarters.

Dollar Amounts in Thousands
Retail originations during the quarter of 1– 4 family residential mortgage loans for sale:2
a. Closed-end first liens..................................................................................................
b. Closed-end junior liens ...............................................................................................
c. Open-end loans extended under lines of credit:
(1) Total commitment under the lines of credit ................................................................
(2) Principal amount funded under the lines of credit ........................................................
Wholesale originations and purchases during the quarter of 1– 4 family residential mortgage
loans for sale:2
a. Closed-end first liens..................................................................................................
b. Closed-end junior liens ...............................................................................................
c. Open-end loans extended under lines of credit:
(1) Total commitment under the lines of credit ................................................................
(2) Principal amount funded under the lines of credit .......................................................
1– 4 family residential mortgages sold during the quarter:
a. Closed-end first liens..................................................................................................
b. Closed-end junior liens ...............................................................................................
c. Open-end loans extended under lines of credit:
(1) Total commitment under the lines of credit ................................................................
(2) Principal amount funded under the lines of credit ........................................................
1– 4 family residential mortgages held for sale or trading at quarter-end (included in Schedule HC,
items 4.a and 5):
a. Closed-end first liens..................................................................................................
b. Closed-end junior liens ...............................................................................................
c. Open-end loans extended under lines of credit:
(1) Total commitment under the lines of credit .................................................................
(2) Principal amount funded under the lines of credit ........................................................
Noninterest income for the quarter from the sale, securitization, and servicing of 1– 4 family
residential mortgage loans (included in Schedule HI, items 5.c, 5.f, 5.g, and 5.i):
a. Closed-end 1– 4 family residential mortgage loans ...........................................................

BHCK

F066
F067

Bil

Mil

Thou

1.a.
1.b.

BHDM

F670
F671

1.c.(1)
1.c.(2)

BHCK

F068
F069

2.a.
2.b.

BHDM

F672
F673

2.c.(1)
2.c.(2)

BHCK

F070
F071

3.a.
3.b.

BHDM

F674
F675

3.c.(1)
3.c.(2)

BHCK

F072
F073

4.a.
4.b.

BHDM

F676
F677

4.c.(1)
4.c.(2)

BHCK

F184

5.a.

BHDM

b. Open-end 1– 4 family residential mortgage loans extended under lines of credit .....................
6. Repurchases and indemnifications of 1– 4 family residential mortgage loans during the quarter:
a. Closed-end first liens..................................................................................................
b. Closed-end junior liens ...............................................................................................
c. Open-end loans extended under lines of credit:
(1) Total commitment under the lines of credit .................................................................
(2) Principal amount funded under the lines of credit ........................................................
7. Representation and warranty reserves for 1– 4 family residential mortgage loans sold:
a. For representations and warranties made to U.S. government agencies and governmentsponsored agencies....................................................................................................
b. For representations and warranties made to other parties...................................................
c. Total representation and warranty reserves (sum of items 7.a and 7.b) ..................................

F560

5.b.

F678

6.a.
6.b.

F679
F680
F681

6.c.(1)
6.c.(2)

BHCK

L191
L192
M288

7.a.
7.b.
7.c.

1. The $1 billion asset size test is generally based on the total assets reported as of June 30, 2012.
2. Exclude originations and purchases of 1– 4 family residential mortgage loans that are held for investment.

06/2013

FR Y-9C
Page 44 of 60

JC 03-14-2014_v3_10:30

DRAFT
Schedule HC-Q—Assets and Liabilities Measured at Fair Value on a Recurring Basis
Schedule HC-Q is to be completed by all holding companies.
(Column A)
Total Fair Value
Reported on
Schedule HC

Dollar Amounts in Thousands

BHCY

Assets
1. Available-for-sale securities ........................ 1773
BHCK
2. Federal funds sold and securities
purchased under agreements to resell .......... G478
3. Loans and leases held for sale .................... G483
4. Loans and leases held for investment ........... G488
BHCT
5. Trading assets:
3543
a. Derivative assets .....................................

Bil

Mil

(Column B)
LESS: Amounts Netted
in the Determination
of Total Fair Value

Thou BHCK

Bil

Mil

(Column C)
Level 1 Fair Value
Measurements

Thou BHCK

Bil

Mil

(Column D)
Level 2 Fair Value
Measurements

Thou BHCK

Bil

Mil

(Column E)
Level 3 Fair Value
Measurements

Thou BHCK

Bil

Mil

Thou

G474

G475

G476

G477

G479
G484

G480
G485

G481
G486

G482
G487

G489

G490

G491

G492

2.
3.
4.

G493

G494

G495

G496

5.a.

G498

G499

G500

G501

5.b.

BHCK

b. Other trading assets .............................
(1) Nontrading securities at fair value
with changes in fair value reported
in current earnings (included in
Schedule HC-Q, item 5.b, above) .......
6. All other assets ........................................
7. Total assets measured at fair value on a
recurring basis .........................................

G497

F240

F684

F692

F241

F242

G391

G392

G395

G396

G804

5.b.(1)
6.

G502

G503

G504

G505

G506

F686

F694

F253

F254

G508

G509

G510

G511

G512

G513

G514

G515

10.a.

G516

G517

G518

G519

G520

G521
G526
G805

G522
G527
G806

G523
G528
G807

G524
G529
G808

G525
G530
G809

10.b.
11.
12.
13.

G531

G532

G533

G534

G535

14.

Liabilities
8. Deposits ................................................ F252
9. Federal funds purchased and securities
sold under agreements to repurchase ........... G507
BHCT
10. Trading liabilities:
a. Derivative liabilities ............................... 3547
BHCK

11.
12.
13.
14.

b. Other trading liabilities...........................
Other borrowed money ..............................
Subordinated notes and debentures .............
All other liabilities......................................
Total liabilities measured at fair value on a
recurring basis .........................................

03/2013

FR Y-9C
Page 45 of 60

JC 03-14-2014_v3_10:30

DRAFT

Schedule HC-Q—Continued
Memoranda
(Column A)
Total Fair Value
Reported on
Schedule HC

Dollar Amounts in Thousands
1. All other assets (itemize and describe amounts
included in Schedule HC-Q, item 6 that are
greater than $25,000 and exceed 25 percent
of item 6):
a. Mortgage servicing assets .......................
b. Nontrading derivative assets ....................
BHTX
c. G546
BHTX
d. G551
BHTX
e. G556
BHTX
f. G561
2. All other liabilities (itemize and describe
amounts included in Schedule HC-Q, item 13
that are greater than $25,000 and exceed 25
percent of item 13):
a. Loan commitments
(not accounted for as derivatives).............
b. Nontrading derivative liabilities .................
BHTX
c. G571
BHTX
d. G576
BHTX
e. G581
BHTX
f. G586

BHCK

Bil

Mil

(Column B)
LESS: Amounts Netted
in the Determination
of Total Fair Value

Thou BHCK

Bil

Mil

(Column C)
Level 1 Fair Value
Measurements

Thou BHCK

Bil

Mil

(Column D)
Level 2 Fair Value
Measurements

Thou BHCK

Bil

Mil

(Column E)
Level 3 Fair Value
Measurements

Thou BHCK

Bil

Mil

Thou

G536
G541
G546

G537
G542
G547

G538
G543
G548

G539
G544
G549

G540
G545
G550

G551
G556
G561

G552
G557
G562

G553
G558
G563

G554
G559
G564

G555
G560
G565

M.1.a.
M.1.b.
M.1.c.
M.1.d.
M.1.e.
M.1.f.

F261
G566
G571
G576
G581
G586

F689
G567
G572
G577
G582
G587

F697
G568
G573
G578
G583
G588

F262
G569
G574
G579
G584
G589

F263
G570
G575
G580
G585
G590

M.2.a.
M.2.b.
M.2.c.
M.2.d.
M.2.e.
M.2.f.

06/2009

JC 03-14-2014_v3_10:30

Schedule HC-R—Regulatory Capital
Part I.A. Components and Ratios

FR Y-9C
Page 46 of 60

For Federal Reserve Bank Use Only

DRAFT
Part I.A. Regulatory Capital Components and Ratios
C.I.

This schedule is to be submitted on a consolidated basis.
Dollar Amounts in Thousands
Tier 1 Capital
1. Total bank holding company equity capital (from Schedule HC, item 27.a) ..................................
2. LESS: Net unrealized gains (losses) on available-for-sale securities1 (if a gain, report as a
positive value; if a loss, report as a negative value)................................................................
3. LESS: Net unrealized loss on available-for-sale equity securities1 (report loss as a positive value)
4. LESS: Accumulated net gains (losses) on cash flow hedges1 and amounts recorded in AOCI
resulting from the initial and subsequent application of FASB ASC 715-20 (former FASB statement
No. 158) to defined benefit postretirement plans (if a gain, report as a positive value; if a loss,
report as a negative value) .............................................................................................
5. LESS: Nonqualifying perpetual preferred stock .....................................................................
6. a. Qualifying Class A noncontrolling (minority) interests in consolidated subsidiaries ....................
b. Qualifying restricted core capital elements (other than cumulative perpetual preferred stock)2
c. Qualifying mandatory convertible preferred securities of internationally active bank holding
companies ................................................................................................................
7. a. LESS: Disallowed goodwill and other disallowed intangible assets ........................................
b. LESS: Cumulative change in fair value of all financial liabilities accounted for under a fair
value option that is included in retained earnings and is attributable to changes in the bank
holding company's own creditworthiness (If a net gain, report as a positive value; If a net loss,
report as a negative value.)...........................................................................................
8. Subtotal (sum of items 1, 6.a., 6.b., and 6.c., less items 2, 3, 4, 5, 7.a, and 7.b) ...........................
9. a. LESS: Disallowed servicing assets and purchased credit card relationships............................
b. LESS: Disallowed deferred tax assets.............................................................................
10. Other additions to (deductions from) Tier 1 capital .................................................................
11. Tier 1 capital (sum of items 8 and 10, less items 9.a and 9.b)...................................................

BHCX

Bil

Mil

Thou

3210

BHCK

8434
A221

4336

2.
3.

G214
G215

4.
5.
6.a.
6.b.

G216
B590

6.c.
7.a.

F264
C227
B591
5610
B592
8274

7.b.
8.
9.a.
9.b.
10.
11.

G217

12.

G218

5311
8275

13.
14.
15.
16.
17.
18.

19. Not applicable
20. LESS: Deductions for total risk-based capital ....................................................................... B595
21. Total risk-based capital (sum of items 11 and 18, less item 20) ................................................. 3792

20.
21.

Total Assets for Leverage Ratio
22. Average total assets (from Schedule HC-K, item 5)................................................................
23. LESS: Disallowed goodwill and other disallowed intangible assets (from item 7.a above) ..............
24. LESS: Disallowed servicing assets and purchased credit card relationships (from item 9.a above)
25. LESS: Disallowed deferred tax assets (from item 9.b above) ...................................................

22.
23.
24.
25.

Tier 2 Capital
12. Qualifying subordinated debt, redeemable preferred stock, and restricted core capital elements2
(except Class B noncontrolling (minority) interest) not includible in items 6.b. or 6.c. .....................
13. Cumulative perpetual preferred stock included in item 5 and Class B noncontrolling (minority)
interest not included in 6.b., but includible in Tier 2 capital .......................................................
14. Allowance for loan and lease losses includible in Tier 2 capital .................................................
15. Unrealized gains on available-for-sale equity securities includible in Tier 2 capital ........................
16. Other Tier 2 capital components.........................................................................................
17. Tier 2 capital (sum of items 12 through 16)...........................................................................
18. Allowable Tier 2 capital (lesser of item 11 or 17) ....................................................................

B588

5310
2221
B594

BHCT

3368
B590
B591
5610
BHCK

26. LESS: Other deductions from assets for leverage capital purposes ........................................... B596
27. Average total assets for leverage capital purposes (item 22 less items 23 through 26) .................. A224
28.-30. Not applicable

1. Report amount included in Schedule HC, item 26.b, "Accumulated other comprehensive income (AOCI)."
2. Includes subordinated notes payable to unconsolidated trusts issuing trust preferred securities net of the bank holding company's investment in
the trust, trust preferred securities issued by consolidated special purpose entities, and Class B and Class C noncontrolling (minority) interests that
qualify as Tier 1 capital.

26.
27.

03/2014

FR Y-9C
Page 47 of 60

JC 03-14-2014_v3_10:30

Schedule HC-R—Continued

DRAFT

Part I.A.—Continued
BHCK

Percentage

Capital Ratios
31. Tier 1 leverage ratio (item 11 divided by item 27)................................................................... 7204
32. Tier 1 risk-based capital ratio (item 11 divided by item 62) ....................................................... 7206
33. Total risk-based capital ratio (item 21 divided by item 62) ........................................................ 7205

.
.
.

%
%
%

31.
32.
33.

Part I.B. Regulatory Capital Components and Ratios
Advanced approaches holding companies (except savings and loan holding companies (SLHCs)) must complete this Schedule
HC-R, Part I.B, starting on March 31, 2014. Starting on March 31, 2015, all other holding companies must complete Part I.B. On
that date, Schedule HC-R, Part I.A, will be removed and Part I.B will be designated Part I. Part I.B. is to be submitted on a
consolidated basis.

Dollar Amounts in Thousands BHCA
Common Equity Tier 1 Capital
1. Common stock plus related surplus, net of treasury stock and unearned employee stock
P742
ownership plan (ESOP) shares .........................................................................................
Insert:

(Advanced approaches
institutions must enter
“0” for No.)
3. Accumulated other comprehensive income (AOCI) ................................................................

Bil

Mil

Thou

BHCT

2. Retained earnings .......................................................................................................... 3247

BHCA

B530

3.
0=No BHCA

a. AOCI opt-out election (enter "1" for Yes; enter "0" for No.) ...........................................................
BHCA

P839
4. Common equity Tier 1 minority interest includable in common equity
Tier 1 capital.......................
correct
spelling to
5. Common equity Tier 1 capital before adjustments and deductions assets
(sum of items 1 through 4) ........ P840

Common Equity Tier 1 Capital: Adjustments and Deductions
6. LESS: Goodwill net of associated deferred tax liabilities (DTLs) ............................................... P841
7. LESS: Intangible assests (other than goodwill and mortgage servicing asessts (MSAs)), net of
associated DTLs ............................................................................................................ P842
8. LESS: Deferred tax asets (DTAs) that arise from net operating loss and tax credit carryforwards,
net of any related valuation allowances and net of DTLs ........................................................ P843
9. AOCI-related adjustments (if entered “1” for Yes in item 3.a, complete only items 9.a through 9.e; if

1=Yes P838

Bil

Mil

3.a.
Thou

4.
5.

6.
7.
8.

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)................................
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) ...............
c. LESS: Accumulated
net gains
Insert: (items
9.a(losses) on cash flow hedges
(if a gain, report as a positive value; if a loss, report as a negative value) .................................
through 9.e are
d. LESS: Amounts recorded in AOCI attributed to defined benefit postretirement plans resulting
effective January 1,
from the initial and subsequent application of the relevant GAAP standards that pertain to such
2015.)
plans (if a gain, report as a positive value; if a loss, report as a negative value)........................
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)................................
f. To be completed only by holding companies 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) ............... P849

9.a.
9.b.
9.c.

9.d.
9.e.

9.f.

03/2014

FR Y-9C
Page 48 of 60

JC 03-14-2014_v3_10:30

Schedule HC-R—Continued

DRAFT

Part I.B.—Continued
Dollar Amounts in Thousands
10. 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)...........................................................................................................
b. LESS: All other deductions from (additions to) common equity Tier 1 capital
before threshold-based deductions ................................................................................
11. 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 .................
12. Subtotal (item 5 minus items 6 through 11) ..........................................................................
13. 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.........................................................................................................
14. LESS: MSAs, net of associated DTLs, that exceed the 10 percent common equity Tier 1 capital
deduction threshold.........................................................................................................
15. 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 .................................................................
16. 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 .......................................................................................
17. 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................................................................
18. Total adjustments and deductions for common equity Tier 1 capital (sum of items 13 through 17) ...
19. Common equity Tier 1 capital (item 12 minus item 18).........................................................
Additional Tier 1 Capital
20. Additional Tier 1 capital instruments plus related surplus.........................................................
21. Non-qualifying capital instruments subject to phase out from additional Tier 1 capital ...................
22. Tier 1 minority interest not included in common equity Tier 1 capital..........................................
23. Additional Tier 1 capital before deductions (sum of items 20, 21, and 22) ...................................
24. LESS: Additional Tier 1 capital deductions ...........................................................................
25. Additional tier 1 capital (greater of item 23 minus item 24, or zero) .........................................

BHCA

Bil

Mil

Thou

Q258

10.a.

P850

10.b.

P851
P852

11.
12.

P853

13.

P854

14.

P855

15.

P856

16.

P857
P858

17.
18.
19.

P859

P860
P861

P864
P865

20.
21.
22.
23.
24.
25.

Tier 1 Capital
26. Tier 1 capital (sum of items 19 and 25) .............................................................................. 8274

26.

Tier 2 Capital
27. Tier 2 capital instruments plus related surplus ......................................................................
28. Non-qualifying capital instruments subject to phase out from Tier 2 capital .................................
29. Total capital minority interest that is not included in Tier 1 capital..............................................
30. a. Allowance for loan and lease losses includable in Tier 2 capital ...........................................
b. (Advanced approaches holding companies that exit parallel run only): Eligible credit reserves
includable in Tier 2 capital ............................................................................................
31. 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 ............................................
32. a. Tier 2 capital before deductions (sum of items 27 through 30.a, plus item 31) .........................
b. (Advanced approaches holding companies that exit parallel run only): Tier 2 capital before
deductions (sum of items 27 through 29, plus items 30.b and 31) .........................................

P862
P863

P866
P867
P868
5310

27.
28.
29.
30.a.

BHCW

5310

30.b.

BHCA

Q257
P870

31.
32.a.

BHCW

P870

32.b.

OK
03/2014

FR Y-9C
Page 49 of 60

JC 03-14-2014_v3_10:30

Schedule HC-R—Continued
Part I.B.—Continued

minus

DRAFT

Dollar Amounts in Thousands BHCA Bil
33. LESS: Tier 2 capital deductions ......................................................................................... P872
34. a. Tier 2 capital (greater of item 32.a minus item 33, or zero)................................................. 5311
BHCW
b. (Advanced approaches holding companies that exit parallel run only): Tier 2 capital
(greater of item 32.b less item 33, or zero) ....................................................................... 5311

Mil

Thou

33.
34.a.
34.b.

BHCA
Total Captial
35. a. Total capital (sum of items 26 and 34.a)......................................................................... 3792
b. (Advanced approaches holding companies that exit parallel run only): Total capital
BHCW
(sum of items 26 and 34.b) ............................................................................................ 3792

35.a.
35.b.

BHCX
Total Assets for the Leverage Ratio
36. Average total consolidated assets ...................................................................................... 3368
37. LESS: Deductions from common equity Tier 1 capital and additional Tier 1 capital
BHCA
(sum of items 6, 7, 8, 10.b, 11, 13 through 17, and item 24) .................................................... P875

37.

38. LESS: Other deductions from (additions to) assets for leverage ratio purposes ........................... B596
39. Total assets for the leverage ratio (item 36 minus items 37 and 38) ....................................... A224

38.
39.

36.

HC-R
Total Risk-Weighted Assets
40. a. Total risk-weighted assets (from Schedule RC-R, Part II item 62) ...................................... A223
b. (Advanced approaches holding companies that exit parallel run only): Total risk-weighted assets BHCW
using advanced approaches rule (from FFIEC 101, Schedule A, item 60) ............................... A223

remove comma

40.a.
40.b.

Column A

Column B

BHCA Percentage BHCW Percentage

Risk-Based Capital Ratios
41. Common equity Tier 1 capital ratio (Column A: item 19 divided by item 40.a) (Advanced
approaches holding companies that exit parallel run only: Column B: item 19 divided by
item 40.b)....................................................................................................... P793
42. Tier 1 capital ratio (Column A: item 26 divided by item 40.a) (Advanced approaches
holding companies that exit parallel run only: Column B: item 26 divided by item 40.b) .... 7206
43. Total capital ratio (Column A: item 35.a divided by item 40.a) (Advanced approaches
holding companies that exit parallel run only: Column B: item 35.b divided by item 40.b)... 7205

P793

41.

7206

42.

7205

43.

BHCA

Percentage

Leverage Capital Ratios
44. Tier 1 leverage ratio (item 26 divided by item 39) ................................................................... 7204
45. Advanced approaches holding companies only: Supplementary leverage ratio
(from FFIEC 101, Schedule A, item 98) (effective January 1, 2015) ...........................................
BHCA

BHCA

44.

45.

Percentage

Capital Buffer
46. Institution-specific capital buffer necessary to avoid limitations on distributions and discretionary
bonus payments (effective January 1, 2016):
a. Capital conservation buffer ............................................................................................
b. (Advanced approaches holding companies that exit parallel run only): Total applicable
capital buffer...............................................................................................................
Dollar Amounts in Thousands
Effective January 1, 2016: Institutions must complete items 47 and 48 if the amount in item 46.a (or the
lower of 46.a or 46.b for an advanced approaches holding company that has exited parallel run) is less
than or equal to the applicable minimum capital conservation buffer:
47. Eligible retained income ...................................................................................................
48. Distributions and discretionary bonus payments during the quarter ...........................................

Bil

46.a.

46.b.

Mil

Thou

47.
48.

03/2014

FR Y-9C
Page 50 of 60

JC 03-14-2014_v3_10:30

Schedule HC-R—Continued

DRAFT
Insert: : This schedule is to be submitted on a consolidated basis.

Part II. Risk-Weighted Assets
Bank holding companies are not required to risk-weight each on-balance-sheet asset and the credit equivalent amount of each off-balance-sheet item that qualifies for a risk
weight of less than 100 percent (50 percent for derivatives) at its lower risk weight. When completing items 34 through 54 of Schedule HC-R, each bank holding company
should decide for itself how detailed a risk-weight analysis it wishes to perform. In other words, a bank holding company can choose from among its assets and off-balancesheet items that have a risk weight of less than 100 percent which ones to risk-weight at an appropriate lower risk weight, or it can simply risk-weight some or all of these
items at a 100 percent risk weight (50 percent for derivatives).

◄

C000
(Column A)
Totals
(from
Schedule HC)

Dollar Amounts in Thousands
Balance Sheet Asset Categories
34. Cash and due from depository institutions (Column A equals
the sum of Schedule HC, items 1.a, 1.b.(1) and 1.b.(2)) ........

Bil

Mil

Thou

(Column B)
Items Not
Subject to
Risk-Weighting
Bil

Mil Thou
BHCE

(Column C)

(Column D)

(Column E)

(Column F)

Allocation by Risk-Weight Category
0%
Bil

Mil Thou
BHC0

20%
Bil

Mil Thou
BHC2

50%
Bil

Mil Thou
BHC5

100%
Bil

Mil Thou
BHC9

BHCK 0010

34.
BHCX 1754

35. Held-to-maturity securities ...............................................

35.
BHCX 1773

36. Available-for-sale securities .............................................
37. Federal funds sold and securities purchased under
agreements to resell.......................................................

36.
BHCK C225

37.
BHCT 5369

38. Loans and leases held for sale .........................................

38.
BHCT B528

39. Loans and leases, net of unearned income .........................

39.
BHCX 3123

40. LESS: Allowance for loan and lease losses .........................

40.
BHCX 3545

41. Trading assets ..............................................................

41.
BHCK B639

42. All other assets1 ............................................................

42.
BHCT 2170

43. Total assets (sum of items 34 through 42)...........................

43.

1. Includes premises and fixed assets, other real estate owned, investments in unconsolidated subsidiaries and associated companies, direct and indirect investments in real estate ventures,
intangible assets, and other assets.

03/2014

FR Y-9C
Page 51 of 60

JC 03-14-2014_v3_10:30

DRAFT

Schedule HC-R—Continued
Part II—Continued
(Column A)
Face Value
or Notional
Amount

Dollar Amounts in Thousands
Derivatives and Off-Balance-Sheet Items
44. Financial standby letters of credit ............

Bil

Mil

Credit
Conversion
Factor

Thou

(Column B)
Credit
Equivalent
Amount1
Bil

Mil

Thou

BHCE

BHCK B546

(Column C)

(Column D)

(Column E)

(Column F)

Allocation by Risk-Weight Category
0%
Bil

Mil
BHC0

20%
Thou

Bil

Mil
BHC2

50%
Thou

Bil

Mil
BHC5

100%
Thou

Bil

Mil

Thou

BHC9

1.00 or 12.52

44.

.50

45.

.20

46.

1.00

47.

1.00

48.

1.00

49.

12.53

50.

1.00

51.

1.00

52.

.50

53.a.

BHCT 6570

45. Performance standby letters of credit.......
BHCT 3411

46. Commercial and similar letters of credit ....
47. Risk participations in bankers acceptances
acquired by the reporting institution .........

BHCK 3429

BHCT 3433

48. Securities lent .....................................
49. Retained recourse on small business
obligations sold with recourse ................
50. Recourse and direct credit substitutes
(other than financial standby letters of
credit) subject to the low-level exposure
rule and residual interests subject to a
dollar-for-dollar capital requirement .........

BHCT A250

BHCK B541

BHCK B675

51. All other financial assets sold with recourse ..
BHCK B681

52. All other off-balance-sheet liabilities.........
53. Unused commitments:
a. With an original maturity exceeding one
year ..............................................
b. With an original maturity of one year or
less to asset-backed commercial paper
conduits ........................................

BHCK 6572

BHCK G591

.10

53.b.
BHCE A167

54. Derivative contracts .............................

54.

1. Column A multiplied by credit conversion factor.
2. For financial standby letters of credit to which the low-level exposure rule applies, use a credit conversion factor of 12.5 or an-institution specific factor. For other financial standby letters of credit,
use a credit conversion factor of 1.00. See instructions for further information.
3. Or institution-specific factor.
03/2014

FR Y-9C
Page 52 of 60

JC 03-14-2014_v3_10:30

Schedule HC-R—Continued

DRAFT

Part II—Continued
(Column C)

(Column D)

(Column E)

(Column F)

Allocation by Risk-Weight Category
0%

Dollar Amounts in Thousands
Totals
55. Total assets, derivatives, and off-balance-sheet items by risk-weight category
(for each column, sum of items 43 through 54) ....................................................................
56. Risk-weight factor ..........................................................................................................

Bil

Mil

20%
Thou

Bil

Mil

50%
Thou

Bil

Mil

100%
Thou

Bil

Mil

Thou

BHCK B696

BHCK B697

BHCK B698

BHCK B699

× 0%

× 20%

× 50%

× 100%

BHCK B700

BHCK B701

BHCK B702

BHCK B703

55.
56.
57.

57. Risk-weighted assets by risk-weight category (for each column, item 55 multiplied by item 56) ......
BHCK 1651

58. Market risk equivalent assets ...........................................................................................
59. Risk-weighted assets before deductions for excess allowance for loan and lease losses and
allocated transfer risk reserve (sum of item 57, columns C through F, and item 58) .....................

58.
BHCK B704

59.
BHCK A222

60.

60. LESS: Excess allowance for loan and lease losses ..............................................................
BHCK 3128

61.

61. LESS: Allocated transfer risk reserve .................................................................................
BHCK A223

62. Total risk-weighted assets (item 59 minus items 60 and 61)....................................................

62.

03/2014

FR Y-9C
Page 53 of 60

JC 03-14-2014_v3_10:30

Schedule HC-R—Continued

DRAFT

Part II—Continued
Memoranda
Dollar Amounts in Thousands BHCK
1. Current credit exposure across all derivative contracts covered by the risk-based capital standards ....................................................... 8764

Bil

Mil

Thou

M.1.

With a remaining maturity of
(Column A)
One year or less

Dollar Amounts in Thousands
2. Notional principal amounts of derivative contracts:1
a. Interest rate contracts ......................................................................
b. Foreign exchange contracts ...............................................................
c. Gold contracts ................................................................................
d. Other precious metals contracts..........................................................
e. Other commodity contracts ................................................................
f. Equity derivative contracts ...............................................................
g. Credit derivative contracts:
Purchased credit protection that (a) is a covered position under the market
risk rule or (b) is not a covered position under the market risk rule and is
not recognized as a guarantee for risk-based capital purposes:
(1) Investment grade .......................................................................
(2) Subinvestment grade ..................................................................

BHCK Tril

Bil

Mil

(Column B)
Over one year
through five years
Thou BHCK Tril

Bil

Mil

(Column C)
Over five years
Thou BHCK Tril

3809
3812

8766
8769

8767
8770

8771
8774
8777

8772
8775
8778

8773
8776
8779

A000

A001

A002

G597

G598

G599

G600

G601

G602

Dollar Amounts in Thousands
3. Preferred stock (including related surplus) eligible for inclusion in Tier 1 capital:
a. Noncumulative perpetual preferred stock (included and reported in "Total equity capital," on Schedule HC) ..........................................
b. Not applicable.
c. Other noncumulative preferred stock eligible for inclusion in Tier 1 capital (e.g., REIT preferred securities)
(included in Schedule HC, item 27.b) ......................................................................................................................................
d. Other cumulative preferred stock eligible for inclusion in Tier 1 capital (excluding trust preferred securities)
(included in Schedule HC, item 20 or 27.b) .............................................................................................................................
4. Offsetting debit to the liability (i.e., the contra account) for Employee Stock Ownership Plan (ESOP) debt guaranteed by the reporting bank
holding company (included in Schedule HC, item 26.c) ..................................................................................................................
5. Treasury stock (including offsetting debit to the liability for ESOP debt) (included in Schedule HC, item 26.c):
a. In the form of perpetual preferred stock ..................................................................................................................................
b. In the form of common stock ...............................................................................................................................................

BHCK

Bil

Mil

Thou

M.2.a.
M.2.b.
M.2.c.
M.2.d.
M.2.e.
M.2.f.

M.2.g.(1)
M.2.g.(2)
Bil

Mil

Thou

5479

M.3.a.

C498

M.3.c.

A507

M.3.d.

2771

M.4.

5483
5484

M.5.a.
M.5.b.

1. Exclude foreign exchange contracts with an original maturity of 14 days or less and all future contracts.
03/2014

FR Y-9C
Page 54 of 60

JC 03-14-2014_v3_10:30

Schedule HC-R—Continued

DRAFT
replace with: included in Schedule HC-R, Part II, item 58

Part II—Continued
Memoranda—Continued

6.
7.
8.

Dollar Amounts in Thousands
Market risk equivalent assets attributable to specific risk (included in Schedule HC-R, item 58) ..................................................................
Not applicable
Restricted core capital elements included in Tier 1 capital:
a. Qualifying Class B noncontrolling (minority) interest (included in Schedule HC, item 27.b) ...................................................................
b. Qualifying Class C noncontrolling (minority) interest (included in Schedule HC, item 27.b) ..................................................................
c. Qualifying cumulative perpetual preferred stock (included in Schedule HC, item 27.a) ........................................................................
d. Qualifying trust preferred securities2 (included in Schedule HC, item 19.b) .......................................................................................
Goodwill net of any associated deferred tax liability ...........................................................................................................................

BHCK

Bil

Mil

Thou

F031

M.6.

G219

M.8.a
M.8.b.
M.8.c.
M.8.d.
M.9.

G220
5990
C502
G221
BHCK

10. Ratio of qualifying restricted core capital elements to total core capital elements less (goodwill net of any associated deferred tax liability) ......... G222

Percentage

M.10.

2. Includes subordinated notes payable to unconsolidated trusts issuing trust preferred securities net of the bank holding company's investment in the trust, and trust preferred securities issued by
consolidated special purpose entities, that qualify as Tier 1 capital.

03/2014

JC 03-14-2014_v3_10:30

FR Y-9C
Page 55 of 60

For Federal Reserve Bank Use Only

DRAFT
Schedule HC-S—Servicing, Securitization, and Asset Sale Activities

C.I.

◄

C000
(Column A)
1– 4 Family
Residential
Loans

Dollar Amounts in Thousands
Securitization Activities
1. Outstanding principal balance of assets
sold and securitized with servicing retained
or with recourse or other seller-provided
credit enhancements..............................
2. Maximum amount of credit exposure
arising from recourse or other sellerprovided credit enhancements provided to
structures reported in item 1 in the form of:
a. Credit enhancing interest-only strips
(included in HC-B, HC-D, or HC-F) .......
b. Subordinated securities and other
residual interests ...............................
c. Standby letters of credit and other
enhancements ..................................
3. Reporting institution's unused commitments
to provide liquidity to structures reported in
item 1 .................................................
4. Past due loan amounts included in item 1:
a. 30-89 days past due ..........................

Bil

Mil

Thou

BHCK B705

(Column B)
Home
Equity
Lines
Bil

Mil

Thou

BHCK B706

(Column C)
Credit
Card
Receivables
Bil

Mil

Thou

BHCK B707

(Column D)
Auto
Loans
Bil

Mil

Thou

BHCK B708

(Column E)
Other
Consumer
Loans
Bil

Mil

Thou

BHCK B709

(Column F)
Commercial
and Industrial
Loans
Bil

Mil

Thou

BHCK B710

(Column G)
All Other Loans,
All Leases, and
All Other Assets
Bil

Mil

Thou

BHCK B711

BHCK B712

BHCK B713

BHCK B714

BHCK B715

BHCK B716

BHCK B717

BHCK B718

BHCK C393

BHCK C394

BHCK C395

BHCK C396

BHCK C397

BHCK C398

BHCK C399

BHCK C400

BHCK C401

BHCK C402

BHCK C403

BHCK C404

BHCK C405

BHCK C406

2.a.
2.b.
2.c.
BHCK B726

BHCK B727

BHCK B728

BHCK B729

BHCK B730

BHCK B731

BHCK B732

BHCK B733

BHCK B734

BHCK B735

BHCK B736

BHCK B737

BHCK B738

BHCK B739

BHCK B740

BHCK B741

BHCK B742

BHCK B743

BHCK B744

BHCK B745

BHCK B746

3.
4.a.

b. 90 days or more past due ...................
5. Charge-offs and recoveries on assets sold
and securitized with servicing retained or
with recourse or other seller-provided credit
enhancements (calendar year-to-date):

4.b.

BHCK B747

BHCK B748

BHCK B749

BHCK B750

BHCK B751

BHCK B752

BHCK B753

BHCK B754

BHCK B755

BHCK B756

BHCK B757

BHCK B758

BHCK B759

BHCK B760

5.a.

a. Charge-offs......................................
b. Recoveries ......................................

5.b.

03/2006

Schedule HC-S—Continued
(Column A)
1–4 Family
Residential
Loans

Dollar Amounts in Thousands
6. Amount of ownership (or seller's)
interests carried as:
a. Securities (included in HC-B) ............

FR Y-9C
Page 56 of 60

JC 03-14-2014_v3_10:30

Bil

Mil

Thou

(Column B)
Home
Equity
Lines
Bil

Mil

DRAFT

Thou

(Column C)
Credit
Card
Receivables

Bil

Mil

Thou

(Column D)
Auto
Loans
Bil

Mil

Thou

(Column E)
Other
Consumer
Loans
Bil

Mil

Thou

(Column F)
Commercial
and Industrial
Loans
Bil

Mil

Thou

BHCK B761

BHCK B762

BHCK B763

BHCK B500

BHCK B501

BHCK B502

(Column G)
All Other Loans,
All Leases, and
All Other Assets
Bil

Mil

Thou

6.a.
6.b.

b. Loans (included in HC-C) .................
7. Past due loan amounts included in
interests reported in item 6.a:
a. 30-89 days past due........................

BHCK B764

BHCK B765

BHCK B766

BHCK B767

BHCK B768

BHCK B769

7.a.
7.b.

b. 90 days or more past due.................
8. Charge-offs and recoveries on loan
amounts included in interests reported
in item 6.a (calendar year-to-date):
a. Charge-offs ...................................

BHCK B770

BHCK B771

BHCK B772

BHCK B773

BHCK B774

BHCK B775

8.a.
8.b.

b. Recoveries....................................
For Securitization Facilities Sponsored By
or Otherwise Established By Other
Institutions
9. Maximum amount of credit exposure
arising from credit enhancements
provided by the reporting institution to
other institutions' securitization structures
in the form of standby letters of credit,
purchased subordinated securities, and
other enhancements ............................
10. Reporting institution's unused
commitments to provide liquidity to other
institutions' securitization structures ........
Asset Sales
11. Assets sold with recourse or other sellerprovided credit enhancements and not
securitized .........................................
12. Maximum amount of credit exposure
arising from recourse or other sellerprovided credit enhancements provided to
assets reported in item 11 .....................

BHCK B776

BHCK B777

BHCK B778

BHCK B779

BHCK B780

BHCK B781

BHCK B782

9.
BHCK B783

BHCK B784

BHCK B785

BHCK B786

BHCK B787

BHCK B788

BHCK B789

10.

BHCK B790

BHCK B791

BHCK B792

BHCK B793

BHCK B794

BHCK B795

BHCK B796

11.

BHCK B797

BHCK B798

BHCK B799

BHCK B800

BHCK B801

BHCK B802

BHCK B803

12.

03/2006

FR Y-9C
Page 57 of 60

JC 03-14-2014_v3_10:30

Schedule HC-S—Continued

DRAFT

Memoranda

Dollar Amounts in Thousands BHCK
Small business obligations transferred with recourse under Section 208 of the Riegle Community Development and Regulatory
Improvement Act of 1994:
a. Outstanding principal balance............................................................................................................................................... A249
b. Amount of retained recourse on these obligations as of the report date ......................................................................................... A250
Outstanding principal balance of assets serviced for others (includes participations serviced for others):
a. 1– 4 family residential mortgages serviced with recourse or other servicer-provided credit enhancements ............................................ B804
b. 1– 4 family residential mortgages serviced with no recourse or other servicer-provided credit enhancements ........................................ B805
c. Other financial assets1 ........................................................................................................................................................ A591
d. 1– 4 family residential mortgages serviced for others that are in process of foreclosure at quarter-end (includes closed-end and
open-end loans) ................................................................................................................................................................ F699
Asset-backed commercial paper conduits:
a. Maximum amount of credit exposure arising from credit enhancements provided to conduit structures in the form of standby letters of
credit, subordinated securities, and other enhancements:
(1) Conduits sponsored by the bank, a bank affiliate, or the holding company ................................................................................ B806
(2) Conduits sponsored by other unrelated institutions .............................................................................................................. B807
b. Unused commitments to provide liquidity to conduit structures:
(1) Conduits sponsored by the bank, a bank affiliate, or the holding company ................................................................................. B808
(2) Conduits sponsored by other unrelated institutions ............................................................................................................... B809
Outstanding credit card fees and finance charges (included in Schedule HC-S, item 1, column C)2 .......................................................... C407

Bil

Mil

Thou

M.1.a.
M.1.b.
M.2.a.
M.2.b.
M.2.c.
M.2.d.

M.3.a.(1)
M.3.a.(2)
M.3.b.(1)
M.3.b.(2)
M.4.

1. Memorandum item 2.c is to be completed if the principal balance of other financial assets serviced for others is more than $10 million.
2. Memorandum item 4 is to be completed by (1) holding companies that, together with affiliated institutions, have outstanding credit card receivables (as defined in the instructions) that
exceed $500 million as of the report date or (2) holding companies that on a consolidated basis are credit card specialty holding companies (as defined in the instructions).

03/2013

FR Y-9C
Page 58 of 60

JC 03-14-2014_v3_10:30

DRAFT

Schedule HC-V—Variable Interest Entities

(Column A)
Securitization Vehicles

Dollar Amounts in Thousands
1. Assets of consolidated variable interest entities
(VIEs) that can be used only to settle obligations of
consolidated VIEs:
a. Cash and balances due from depository institutions
b. Held-to-maturity securities ................................
c. Available-for-sale securities ..............................
d. Securities purchased under agreements to resell...
e. Loans and leases held for sale ..........................
f. Loans and leases, net of unearned income ..........
g. Less: Allowance for loan and lease losses............
h. Trading assets (other than derivatives) ................
i. Derivative trading assets ..................................
j. Other real estate owned ...................................
k. Other assets ..................................................
2. Liabilities of consolidated VIEs for which creditors do
not have recourse to the general credit of the
reporting holding company:
a. Securities sold under agreements to repurchase ...
b. Derivative trading liabilities................................
c. Commercial paper ...........................................
d. Other borrowed money
(exclude commercial paper) ..............................
e. Other liabilities ...............................................
3. All other assets of consolidated VIEs
(not included in items 1.a through 1.k above) ...........
4. All other liabilities of consolidated VIEs
(not included in items 2.a through 2.e above) ...........

BHCK

Bil

Mil

(Column B)
ABCP Conduits

Thou BHCK

Bil

Mil

(Column C)
Other VIEs

Thou BHCK

Bil

Mil

Thou

J981
J984
J987

J982
J985
J988

J983
J986
J989

J990
J993

J991
J994

J992
J995

J996
J999
K003

J997
K001
K004

J998
K002
K005

K006
K009
K012

K007
K010
K013

K008
K011
K014

K015
K018

K016
K019

K017
K020

K021

K022

K023

2.a.
2.b.
2.c.

K024
K027

K025
K028

K026
K029

2.d.
2.e.

K030

K031

K032

K033

K034

K035

1.a.
1.b.
1.c.
1.d.
1.e.
1.f.
1.g.
1.h.
1.i.
1.j.
1.k.

03/2013

FR Y-9C
Page 59 of 60

JC 03-14-2014_v3_10:30

DRAFT

Notes to the Balance Sheet—Predecessor Financial Items
For holding companies involved in a business combination(s) during the quarter, provide on the lines below quarterly average information for any acquired company(ies) with aggregated assets of $10 billion or more or 5 percent of the reporting holding company's total
consolidated assets as of the previous quarter-end, whichever is less.

1.
2.
3.
4.

Dollar Amounts in Thousands
Average loans and leases (net of unearned income) ...................................................................
Average earning assets ........................................................................................................
Average total consolidated assets ...........................................................................................
Average equity capital ..........................................................................................................

BHBC

Bil

Mil

Thou

3516

1.
2.
3.
4.

3402
3368
3519

Notes to the Balance Sheet (Other)
Enter in the lines provided below any additional information on specific line items on the balance sheet or its supporting schedules that
the holding company wishes to explain, that has been separately disclosed in the holding company's quarterly reports to its shareholders, in its press releases, or on its quarterly reports to the Securities and Exchange Commission (SEC). Also include any transactions
which previously would have appeared as footnotes to Schedules HC through HC-S.
Each additional piece of information disclosed should include the appropriate reference to schedule and item number, as well as a
description of the additional information and the dollar amount (in thousands of dollars) associated with that disclosure.

Example
A holding company has guaranteed a new loan for its leveraged Employee Stock Ownership Plan (ESOP) for $750 thousand and that
amount has increased the holding company's long-term unsecured debt by a material amount. The holding company has disclosed that
change to its stockholders and to the SEC. Enter on the line item below the following information:
TEXT
0000

BHCK

Bil

Mil

Thou

Sch. HC, item 16, New loan to holding company's ESOP guaranteed
by holding company
0000

750

Notes to the Balance Sheet (Other)
TEXT

Dollar Amounts in Thousands BHCK
Outstanding issuances of perpetual preferred stock associated with the U.S. Department
of Treasury Community Development Capital Initiative (CDCI) program included in
Schedule HC, item 23, Perpetual preferred stock and related surplus (for Subchapter S
corporations, outstanding issuances of subordinated debt securities associated with
K141
CDCI included in Schedule HC, item 19.a, Subordinated notes and debentures)

Bil

Mil

Thou

2. 5357
5357

5358

5359

5360

B027

3. 5358

4. 5359

5. 5360

6. B027

03/2013

FR Y-9C
Page 60 of 60

JC 03-14-2014_v3_10:30

DRAFT

Notes to the Balance Sheet (Other)—Continued
TEXT

B028

B029

B030

10.

B031

11.

B032

12.

B033

13.

B034

14.

B035

15.

B036

16.

B037

Dollar Amounts in Thousands

BHCK

Bil

Mil

Thou

B028

B029

B030

B031

10.

B032

11.

B033

12.

B034

13.

B035

14.

B036

15.

B037

16.

B038

17.

B039

18.

B040

19.

B041

20.

17. B038

18.

B039

19. B040

20.

B041

03/2003

File Type	application/pdf
File Title	FR Y-9C
Subject	Consolidated Financial Statements for Holding Companies
Author	Federal Reserve Board
File Modified	2014-03-18
File Created	2014-03-14