Macro Scenario - Semi-annual

Capital Assessment and Stress Testing

FR_Y-14A_20140331_instructions

Macro Scenario - Semi-annual

OMB: 7100-0341

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OMB No. 7100-0341
Expiration Date: March 31, 2017

Instructions for the
Capital Assessments and Stress Testing information collection
(Reporting Form FR Y-14A)

This Report is required by law: section 165 of the Dodd-Frank Act (12 U.S.C. § 5365) and section 5
of the Bank Holding Company Act (12 U.S.C. § 1844). Public reporting burden for this information
collection is estimated to vary from 20 to 1,028 hours per response, with an average of 304 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
(7100-0341), Washington, DC 20503.

GENERAL INSTRUCTIONS ................................................................................................................................................... 4
Schedule A—Summary.......................................................................................................................................................... 9
GENERAL INSTRUCTIONS ............................................................................................................................................................9
1. INCOME STATEMENT, BALANCE SHEET, AND CAPITAL ................................................................................................ 11
A.1.a—Income Statement ..................................................................................................................................11
A.1.b—Balance Sheet .........................................................................................................................................25
A.1.c—Risk-Weighted Assets (RWA) .................................................................................................................39
A.1.c.1—General RWA ........................................................................................................................................39
A.1.c.2—Advanced RWA ....................................................................................................................................43
A.1.d—Capital ....................................................................................................................................................45
2. RETAIL ............................................................................................................................................................................ 78
A.2.a—Retail Balance and Loss Projections ......................................................................................................78
A.2.b—Retail Repurchase ..................................................................................................................................83
A.2.c—ASC 310-30..............................................................................................................................................87
3. AFS/HTM SECURITIES ................................................................................................................................................. 90
A.3.a—Projected OTTI for AFS Securities and HTM Securities by CUSIP .........................................................90
A.3.b—High-Level OTTI Methodology and Assumptions for AFS and HTM Securities by Portfolio ................90
A.3.c—Projected OTTI for AFS and HTM Securities by Portfolio ......................................................................90
A.3.d— Projected OCI and Fair Value for AFS Securities ..................................................................................91
A.3.e—Actual AFS and HTM Fair Market Value Sources by Portfolio ..............................................................91
4. TRADING ......................................................................................................................................................................... 92
5. COUNTERPARTY CREDIT RISK (CCR) .......................................................................................................................... 94
6. BHC OPERATIONAL RISK SCENARIO INPUTS AND PROJECTIONS .................................................................................. 96
7. PRE-PROVISION NET REVENUE (PPNR) .................................................................................................................... 98
A.7.a—PPNR Projections Worksheet ...............................................................................................................101
A.7.b—PPNR Net Interest Income (NII) Worksheet ........................................................................................116
A.7.c—PPNR Metrics ........................................................................................................................................125

Schedule B—Scenario ..................................................................................................................................................... 137
B.1—SUPERVISORY BASELINE SCENARIO .......................................................................................................................... 138
B.2—SUPERVISORY ADVERSE SCENARIO ........................................................................................................................... 138
B.3—SUPERVISORY SEVERELY ADVERSE SCENARIO ......................................................................................................... 138
B.4—BHC BASELINE SCENARIO ......................................................................................................................................... 139
B.5—BHC ADVERSE SCENARIO ......................................................................................................................................... 139
B.6+ —ADDITIONAL SCENARIO #1/#2/ETC.................................................................................................................... 139

Schedule C—Regulatory Capital Instruments ........................................................................................................ 140
Schedule D—Regulatory Capital Transitions ......................................................................................................... 145
D.1—CAPITAL COMPOSITION............................................................................................................................................. 146
D.2—EXCEPTION BUCKET CALCULATOR ........................................................................................................................... 156
D.3—RISK-WEIGHTED ASSETS – ADVANCED ................................................................................................................... 159
D.4—RISK-WEIGHTED ASSETS – GENERAL ...................................................................................................................... 164
D.5—LEVERAGE EXPOSURE ................................................................................................................................................ 168
D.6—PLANNED ACTIONS .................................................................................................................................................... 170

Schedule E—Operational Risk ...................................................................................................................................... 173
E.1—BHC OPERATIONAL RISK HISTORICAL CAPITAL (BHC BASELINE SCENARIO ONLY) ........................................... 173

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E.2—BHC LEGAL RESERVES REPORTING.......................................................................................................................... 173

Schedule F— Counterparty Credit Risk .................................................................................................................... 174
F.1.A—TOP COUNTERPARTIES COMPRISING 95% OF FIRM CVA, RANKED BY CVA ...................................................... 178
F.1.B—TOP 20 COUNTERPARTIES RANKED BY APPLICABLE STRESSED CVA .................................................................. 178
F.1.C—TOP 20 COUNTERPARTIES RANKED BY NET CE .................................................................................................... 178
F.1.D—TOP 20 COLLATERALIZED COUNTERPARTIES RANKED BY GROSS CE.................................................................. 178
F.1.E— AGGREGATE CVA BY RATINGS AND COLLATERALIZATION ................................................................................... 179
F.2—EE PROFILE BY COUNTERPARTY: TOP COUNTERPARTIES RANKED BY CVA COMPRISING 95% OF FIRM CVA .... 180
F.3—CREDIT QUALITY BY COUNTERPARTY COMPRISING 95% OF FIRM CVA ............................................................... 182
F.4— CVA SENSITIVITIES ................................................................................................................................................... 184
F.5— SECURITIES FINANCING TRANSACTIONS PROFILE BY COUNTERPARTY AND AGGREGATE .................................... 185
F.6— NOTES TO THE CCR SCHEDULE ................................................................................................................................ 189

Appendix A: Supporting Documentation ................................................................................................................. 190
SCHEDULE A – SUMMARY ..................................................................................................................................................... 190
A.1 – Income Statement, Balance Sheet, and Capital ......................................................................................192
A.2 – Retail........................................................................................................................................................192
A.3 – Wholesale ................................................................................................................................................193
A.4 – Loans Held for Sale and Loans Accounted for Under the Fair Value Option .........................................193
A.5 – AFS/HTM Securities ................................................................................................................................194
A.6 – Trading ....................................................................................................................................................196
A.7 – Counterparty Credit Risk ........................................................................................................................197
A.8 – Operational Risk ......................................................................................................................................202
A.9 – Pre-Provision Net Revenue (PPNR) ........................................................................................................203
A.10 – MSR Projection Documentation ...........................................................................................................205
SCHEDULE B – SCENARIO ..................................................................................................................................................... 207
SCHEDULE C – REGULATORY CAPITAL INSTRUMENTS ....................................................................................................... 208
SCHEDULE D – REGULATORY CAPITAL TRANSITIONS ........................................................................................................ 208
SCHEDULE E – OPERATIONAL RISK ..................................................................................................................................... 209
SCHEDULE F – COUNTERPARTY CREDIT RISK .................................................................................................................... 209

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INSTRUCTIONS FOR PREPARATION OF
Capital Assessments and Stress Testing Report
FR Y-14A
GENERAL INSTRUCTIONS
The Capital Assessments and Stress Testing Report (FR Y-14A report) collects detailed data on bank
holding companies’ (BHCs) quantitative projections of balance sheet assets and liabilities, income,
losses, and capital across a range of macroeconomic scenarios and qualitative information on
methodologies used to develop internal projections of capital across scenarios.
The FR Y-14A report is comprised of a Summary, Macro Scenario, Regulatory Capital Instruments,
Regulatory Capital Transitions, Operational Risk and Counterparty Credit Risk (CCR)schedules, each
with multiple supporting worksheets. The number of schedules a BHC must complete is subject to
materiality thresholds and certain other criteria. BHCs report projections on the FR Y-14A
schedules across supervisory scenarios provided by the Federal Reserve (supervisory baseline,
adverse and severely adverse), as well as BHC defined scenarios (BHC baseline and BHC adverse).
One or more of the macroeconomic scenarios includes a market risk shock that the BHCs will
assume when making trading and counterparty loss projections. The Federal Reserve will provide
details about the macroeconomic scenarios to the BHCs.
BHCs are also required to submit qualitative information supporting their projections, including
descriptions of the methodologies used to develop the internal projections of capital across
scenarios and other analyses that support their comprehensive capital plans. Further information
regarding the qualitative and technical requirements of required supporting documentation is
provided in individual schedules as appropriate, as well as in Appendix A: Supporting
Documentation.
Who Must Report
A. Reporting Criteria
BHCs with total consolidated assets of $50 billion or more, as defined by the capital plan rule (12
CFR 225.8), are required to submit the Capital Assessment and Stress Testing report (FR Y14A/Q/M) to the Federal Reserve. The capital plan rule defines total consolidated assets as the
average of the company’s total consolidated assets over the course of the previous four calendar
quarters, as reflected on the BHC’s Consolidated Financial Statement for Bank Holding Companies
(FR Y–9C). Total assets shall be calculated based on the due date of the bank holding company’s
most recent FR Y–9C. If the BHC has not filed an FR Y-9C for each of the four most recent quarters,
the average of the BHC’s total consolidated assets in the most recent consecutive quarters as
reported quarterly on the BHC’s FR Y-9C should be used in the calculation.
Separate annual schedules must be reported for each scenario as required, unless otherwise
specified in the schedule or worksheet instructions (for example for historical data collections on
the Retail Repurchase worksheet, for which only the baseline scenario is required). Certain data
elements within the annual schedules are subject to materiality thresholds. The instructions to
these data schedules provide details on how to determine whether a BHC must submit a specific
schedule, worksheet, or data element.
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All annual schedules are required to be reported by all BHCs with the exception of the CCR schedule,
and the Trading and CCR worksheets of the Summary schedule, which should be filed as described
below:
CCR schedule and Trading and CCR worksheets (Summary Schedule): BHCs with greater than
$500 billion in total consolidated assets who are subject to the amended market risk rule (12 CFR
Parts 208, Appendix E and 225 Appendix E) must submit this schedule and worksheets.
Additionally, the Board or the Director of the Division of Banking Supervision and Regulation of the
Federal Reserve Board, acting under delegated authority, may require any company to complete the
CCR schedule and worksheet under 12 CFR 252.144(b)(2).must submit this schedule and
worksheets.
B. Exemptions
BHCs that do not meet the reporting criteria listed above are exempt from reporting. The following
institutions are also exempt:
BHCs, savings and loan holding companies (SLHCs) and state member banks (SMBs) with average
total consolidated assets of greater than $10 billion but less than $50 billion subject to the final rule
on annual company-run stress tests (12 CFR 252(h)) are not required to file this report. However,
institutions meeting this threshold should review the reporting requirements and instructions for
the Annual Company-Run Stress Test Projections (FR Y-16) on the Board’s public website.
SLHCs are currently not required to comply with FR Y-14A reporting requirements. Further
information regarding reporting for SLHCs will be provided in the future.1
Where to Submit the Reports
All BHCs subject to these reporting requirements must submit completed reports electronically via
the IntraLinks website. BHCs will be provided information on how to transmit data to the FR Y-14
IntraLinks Collaboration website. Requests for access to the Intralinks site should be sent to
[email protected].
For requirements regarding the submission of qualitative supporting information, please see
Appendix A: Supporting Documentation, in addition to instructions associated with each schedule
for which supporting documentation might be required.
When to Submit the Reports
BHCs must file the FR Y-14A schedules annually or semi-annually according to the appropriate time
schedules described below. All schedules will be due on or before the end of the submission date
(unless that day falls on a weekend (subject to timely filing provisions)). Early submission, including
submission of schedules on a flow basis prior to the due date, aids the Federal Reserve in reviewing
and processing data and is encouraged.
If the submission date falls on a weekend or holiday, the data must be received on the first business
day after the weekend or holiday. No other extensions of time for submitting reports will be
granted.
SLHCs would not be subject to Dodd-Frank annual company-run stress testing requirements
until the next calendar year after the SLHCs become subject to regulatory capital requirements.
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Schedules and SubWorksheets

Submission Date
to Federal Reserve

Data as-of-date
Semi-annual Schedules

Macro Scenario schedule,
Summary schedule
 Income Statement
 Balance Sheet
 General RWI
 Advanced RWI
 Capital
 Retail Risk
 Operational Risk
 Securities Risk
 Pre-Provision Net
Revenue (PPNR)




Data as-of
September 30th
Data as-of March
31s




Data are due January
5th of the following
year
Data are due July 5th of
the same year

Annual Schedules
Regulatory Capital
Instruments, Regulatory
Capital Transitions, and
Operational Risk schedule
CCAR Market Shock exercise
Summary schedule
 Trading Risk
 CCR
CCR Annual schedule



Data as-of
September 30th



Data as-of a
specified date in
the fourth quarter.
As-of-date would
be communicated
by Federal
Reserve2



Data are due January
5th of the following
year



Data are due January
5th of the following
year

How to Prepare the Reports:
A. Applicability of GAAP
BHCs are required to prepare and file the FR Y-14A schedules in accordance with U.S. generally
accepted accounting principles (GAAP) and these instructions. The financial records of the BHCs
should be maintained in such a manner and scope to ensure the FR Y-14A is prepared in accordance
with these instructions and reflects a fair presentation of the BHCs' financial condition and
assessment of performance under stressed scenarios.
B. Rules of Consolidation
Please reference the FR Y-9C General Instructions for a discussion regarding the rules of
consolidation.
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As outlined in Sections 252.144 (Annual Stress Tests) of Regulation YY (12 CFR 252), the as-of date will be
between October 1st and December 1st of that calendar year and will be communicated to the BHCs by December
1st of the calendar year. BHCs are permitted to submit the CCR schedule and the Trading and CCR worksheets of
the Summary schedule as-of another recent reporting date prior to the supplied as-of date as appropriate.

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C. Projections
Many schedules collect data on a “projection horizon”, which includes one quarter of actual data
followed by at least nine quarters of projected data. Where projections are required, the
following applies:
• The “projection horizon” refers to the nine quarters starting with the fourth quarter of the
reporting year (e.g. from the fourth quarter of 2013 through the fourth quarter of 2015).
• Column headings refer to PQ1 through PQ9. PQ stands for projected quarter. PQ1 through PQ9
are nine quarterly projections over which the planning horizon extends.
• In some cases, the projected quarters will extend beyond the nine-quarter planning horizon (as
is the case of projected future losses charged to the repurchase reserve), necessitating PQ10 or
more.
D. Technical Details
The following instructions apply generally to the FR Y-14A schedules, unless otherwise specified.
For further information on the technical specifications for this report, please see the Technical
Instructions.
• Do not enter any information in gray highlighted or shaded cells, including those with
embedded formulas. Only non-shaded cells should be completed by institutions.
• Ensure that any internal consistency checks are complete prior to submission.
• Report dollar values in millions of US dollars (unless specified otherwise).
• Dates should be entered in an YYYYMMDD format (unless otherwise indicated).
• Report negative numbers with a minus (-) sign.
• An amount, zero or null should be entered for all items, except in those cases where other
options such as “not available” or “other” are specified. If information is not available or not
applicable and no such options are offered, the field should be left blank.
• Report income and loss data on a quarterly basis, and not on a cumulative or year‐to‐date basis.
E. Other Instructional Guidance
BHCs should review the following published documents (in the order listed below) when
determining the precise definition to be used in completing the schedules. Where applicable,
references to the FR Y-9C have been provided in the FR Y-14A instructions and templates noting
associations between the reporting series.
 The FR Y-14A instructions;
 The FR Y-14 Q/M instructions;
 The latest available FR Y-9C instructions published on the Federal Reserve’s public web site:
http://www.federalreserve.gov/reportforms
For purposes of completing certain FR Y-14A schedules, BHCs should also consult the following
references for relevant guidance:
 The most recent CapPR Instructions
 The most recent CCAR Instructions
F. Confidentiality
As these data will be collected as part of the supervisory process, they are subject to confidential
treatment under exemption 8 of the Freedom of Information Act. 5 U.S.C. 552(b)(8). In addition,
commercial and financial information contained in these information collections may be exempt
from disclosure under Exemption 4.5 U.S.C. 552(b)(4). Disclosure determinations would be made
on a case-by-case basis.
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G. Amended Reports
The Federal Reserve will require the filing of amended reports if previous submissions contain
significant errors. In addition, a reporting institution must file an amended report when it or the
Federal Reserve discovers significant errors or omissions subsequent to submission of a report.
Failure to file amended reports on a timely basis may subject the institution to supervisory action.
If resubmissions are required, institutions should contact the appropriate Reserve Bank, as well as
the FR Y-14 mailbox at [email protected], and resubmit data via the Intralinks website.
H. Questions and Requests for Interpretations
BHCs should submit any questions or requests for interpretations by e-mail to [email protected].

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Schedule A—Summary
General Instructions
This document contains instructions for the FR Y-14A Summary schedule. The schedule
includes data collection worksheets related to the following:
1. Income, Balance Sheet, and Equity/Capital Statements;
2. Retail;
3. Securities;
4. Trading;
5. Counterparty Credit Risk;
6. Operational Risk; and
7. Pre-Provision Net Revenue (PPNR).
The bank holding company (BHC) should submit a separate Summary schedule for each
scenario (Use the “Save As” function of the original Excel workbook provided to the institutions.).
Name the file using the following style:
FR_Y-14A_SUMMARY_BHCRSSD_BHCMNEMONIC_SCENARIO.xlsx.
In the tab labeled Summary Submission Cover Sheet, include:
• The name and RSSD ID of the submitting BHC;
• The date of submission to the Federal Reserve;
• Which scenario this Summary Schedule applies to (choose from the drop-down box); and
• A brief description of the scenario.
A BHC that decides the supervisory baseline scenario is appropriate for its BHC baseline scenario
should still submit an FR Y-14A for each scenario. The two workbooks would differ in that the
supervisory baseline FR Y-14A would contain a completed Capital Worksheet - CCAR and Capital
Worksheet - DFAST, with the Balance Sheet Worksheet tying to Capital Worksheet - DFAST; the
BHC baseline submission would not contain a completed Capital Worksheet - DFAST, and the
Balance Sheet Worksheet would tie to Capital Worksheet - CCAR.
Technical Details
The following instructions apply to all worksheets within the Summary schedule.
•
•
•
•
•
•


•

Do not enter any information in gray highlighted cells with embedded formulas.
Ensure that any internal consistency checks are correct before submission.
Report income and loss data on a quarterly basis, and not on a cumulative or year-to-date basis.
Report dollar values in millions of US dollars (unless specified otherwise).
For worksheets that collect non-scenario dependent data (e.g. the historical data collection
on the Retail Repurchase worksheet), report information for the Baseline Scenario only.
The “projection horizon” refers to nine quarters starting with the fourth quarter of the
reporting year (e.g., from fourth quarter of 2012 to fourth quarter of 2014).
Many column headings refer to PQ1 through PQ9. PQ stands for projected quarter. PQ1
through PQ9 are nine quarterly projections over which the planning horizon extends. In some
cases the projected quarters will extend beyond the nine-quarter planning horizon (as in the
case of projected future losses charged to the repurchase reserve), necessitating PQ10 or more.
If there are no data for certain fields, then populate the fields with a zero (0). If the fields
9

are optional and a BHC chooses not to report data, leave the fields blank.
Supporting Documentation
Please refer to Appendix A: Supporting Documentation for guidance on providing supporting
documentation.

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1. Income Statement, Balance Sheet, and Capital
A.1.a—Income Statement
The Income Statement worksheet collects projections for the main components of the income
statement. Federal Reserve Micro Data Reference Manual (MDRM) codes are provided in the
‘Notes’ column for many of the line items.3 Where applicable, use the definitions for the FR Y-9C
line items corresponding to the MDRM code. For each scenario used, input the loan loss
projections for the various line items in this worksheet. The BHC should include losses tied to the
relevant balances reported on the Balance Sheet worksheet. Losses associated with held for
investment loans accounted for at amortized cost should be reported in the appropriate line items
under the “Losses Associated With Loans Held for Investment Accounted for at Amortized Cost”
section and any losses due to changes in the fair value of assets that are held for sale or held for
investment under the fair value option should be reported in the appropriate line items under the
“Losses Associated With Loans Held for Sale and Loans Accounted for Under the Fair Value
Option” section.
For Corporate and CRE loans, if an MDRM number is not provided, use the same definitions as
provided in the FR Y-14Q Corporate and Commercial Real Estate schedules. For credit card loans,
use the same definitions as provided in the FR Y-14M Credit Card schedule. The Repurchase
Reserve/Liability for Mortgage Reps and Warrants line items are included to provide information
on the expected evolution of any reserve or accrued liability that has been established for losses
related to sold or government- insured mortgage loans (first or second lien). Losses charged to
this reserve can occur through contractual repurchases, settlement agreement, or litigation loss,
including losses related to claims under securities law or fraud claims; it is likely that most losses
charged to this reserve will come through contractual repurchases or settlements. Quarterly
reserve/accrued liability levels and quarterly provisions and net charge-offs to the
reserve/accrued liability should be reported as forecast under the applicable scenario. To ensure
consistency across the sheets of each Y-14A summary workbook, the Provisions during the
quarter line is linked to the PPNR Projections Worksheet rows where BHCs are expected to report
any provisions to the Repurchase Reserve/Liability for Mortgage Reps and Warrants. For the same
reason, the Net charges during the quarter line is linked to Table G.3 in the Retail Repurchase
Worksheet.
Line items 1 through 43 LOSSES ASSOCIATED WITH LOANS HELD FOR INVESTMENT AT
AMORTIZED COST:
Line item 1 Real estate loans (in domestic offices)
This item is a shaded cell and is derived from the sum of items 2, 5, 8 and 14.
Line item 2 First lien mortgages (including HELOANS)
This item is a shaded cell and is derived from the sum of items 3 and 4.
Line item 3 First lien mortgages
Each MDRM code is associated with a specific line item (data cell) on the FR Y-9C report. See
http://www.federalreserve.gov/reportforms/mdrm/ for a list of MDRM codes and data
descriptions.
3

11

Report losses associated with loans held for investment accounted for at amortized cost on all
closed-end loans secured by first liens on 1 to 4 family residential properties, excluding closed-end
first lien home equity loans (reported in item 4).
Line item 4 First lien home equity loans (HELOANS)
Report losses associated with loans held for investment accounted for at amortized cost on all
closed-end first lien home equity loans.
Line item 5 Second/junior lien mortgages
This item is a shaded cell and is derived from the sum of items 6 and 7.
Line item 6 Closed-end junior loans
Report losses associated with loans held for investment accounted for at amortized cost on all
closed-end loans secured by junior (i.e., other than first) liens on 1 to 4 family residential
properties.
Line item 7 Home equity lines of credit (HELOCS)
Report losses associated with loans held for investment accounted for at amortized cost on the
amount outstanding under revolving, open-end lines of credit secured by 1 to 4 family residential
properties.
Line item 8 Commercial real estate (CRE) loans
This item is a shaded cell and is derived from the sum of items 9, 10, and 11.
Line item 9 Construction
Report losses associated with loans held for investment accounted for at amortized cost on
construction, land development, and other land loans, as defined in the FR Y-9C, Schedule HC-C,
items 1(a)(1) and 1(a)(2).
Line item 10 Multifamily
Report losses associated with loans held for investment accounted for at amortized cost on loans
secured by multifamily (5 or more) residential properties, as defined in the FR Y-9C, Schedule HC-C,
item 1(d).
Line item 11 Nonfarm, nonresidential
This item is a shaded cell and is derived from the sum of items 12 and 13.
Line item 12 Owner-occupied
Report losses associated with loans held for investment accounted for at amortized cost on loans
secured by owner-occupied nonfarm nonresidential properties, as defined in the FR Y-9C, Schedule
HC-C, item 1(e)(1).
Line item 13 Non-owner-occupied
Report losses associated with loans held for investment accounted for at amortized cost on
nonfarm nonresidential real estate loans that are not secured by owner-occupied nonfarm
nonresidential properties, as defined in the FR Y-9C, Schedule HC-C, item 1(e)(2).
Line item 14 Loans secured by farmland
Report losses associated with loans held for investment accounted for at amortized cost on all loans
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secured by farmland, as defined in the FR Y-9C, Schedule HC-C, item 1(b).
Line item 15 Real estate loans (Not in domestic offices)
This item is a shaded cell and is derived from the sum of items 16, 17, 18 and 24.
Line item 16 First lien mortgages (Not in domestic offices)
Report losses associated with loans held for investment accounted for at amortized cost on all
closed-end loans secured by first liens on 1 to 4 family residential properties, not held in domestic
offices.
Line item 17 Second/junior lien mortgages (Not in domestic offices)
Report losses associated with loans held for investment accounted for at amortized cost on all loans
secured by second/junior (i.e., other than first) liens on 1 to 4 family residential properties, not held
in domestic offices.
Line item 18 Commercial real estate (CRE) loans (Not in domestic offices)
This item is a shaded cell and is derived from the sum of items 19, 20, and 21.
Line item 19 Construction (Not in domestic offices)
Report losses associated with loans held for investment accounted for at amortized cost on
construction, land development, and other land loans, as defined in the FR Y-9C, Schedule HC-C,
items 1(a)(1) and 1(a)(2), not held in domestic offices.
Line item 20 Multifamily (Not in domestic offices)
Report losses associated with loans held for investment accounted for at amortized cost on loans
secured by multifamily (5 or more) residential properties, as defined in the FR Y-9C, Schedule HC-C,
item 1(d), not held in domestic offices.
Line item 21 Nonfarm, nonresidential (Not in domestic offices)
This item is a shaded cell and is derived from the sum of items 22 and 23.
Line item 22 Owner-occupied (Not in domestic offices)
Report losses associated with loans held for investment accounted for at amortized cost on loans
secured by owner-occupied nonfarm nonresidential properties, as defined in the FR Y-9C, Schedule
HC-C, item 1(e)(1), not held in domestic offices.
Line item 23 Non-owner-occupied (Not in domestic offices)
Report losses associated with loans held for investment accounted for at amortized cost on
nonfarm nonresidential real estate loans that are not secured by owner-occupied nonfarm
nonresidential properties, as defined in the FR Y-9C, Schedule HC-C, item 1(e)(2), not held in
domestic offices.
Line item 24 Loans secured by farmland (Not in domestic offices)
Report losses associated with loans held for investment accounted for at amortized cost on all loans
secured by farmland, as defined in the FR Y-9C, Schedule HC-C, item 1(b), not held in domestic
offices.
Line item 25 C&I Loans
This item is a shaded cell and is derived from the sum of items 26, 27 and 28.
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Line item 26 C&I Graded
Report losses associated with loans held for investment accounted for at amortized cost on all
graded commercial and industrial (C&I) loans. Report only loans “graded” or “rated” using the
reporting entity’s commercial credit rating system, as it is defined in the reporting entity’s normal
course of business. This includes losses associated with domestic and international business and
corporate credit card or charge card loans for which a commercially graded corporation is
ultimately responsible for repayment of credit losses incurred.
Line item 27 Small Business (Scored/Delinquency Managed)
Report losses associated with loans held for investment accounted for at amortized cost on small
business loans. Report all "scored" or "delinquency managed" U.S. small business loans for which a
commercial internal risk rating is not used or that uses a different scale than other corporate loans
reported on lines 2.a, 2.b, 3, 4.a, 4.b, 7, 9.a, 9.b.1, 9.b.2, 10.b of schedule HC-C of the FR Y-9C
excluding corporate and small business credit card loans included on line 4.a of schedule HC-C of
the FR Y-9C.
Line item 28 Business and Corporate Card
Report losses associated with loans held for investment accounted for at amortized cost on loans
extended under business and corporate credit cards. Business cards include small business credit
card accounts where the loan is underwritten with the sole proprietor or primary business owner
as applicant. Report at the control account level or the individual pay level (not at the sub-account
level). Corporate cards include employer-sponsored credit cards for use by a company's
employees. Exclude losses associated with corporate card or charge card loans included in Line
item 26 (C&I Graded Loans).
Line item 29 Credit Cards
Report losses associated with loans held for investment accounted for at amortized cost on loans
extended under consumer general purpose or private label credit cards. General purpose credit
cards are credit cards that can be used at a wide variety of merchants, including any who accept
MasterCard, Visa, American Express or Discover credit cards. Include affinity, co-brand cards in this
category, and student cards if applicable. Private label credit cards are credit cards, also known as
proprietary credit cards, tied to the retailer issuing the card and can only be used in that retailer's
stores. Include oil & gas cards in this loan type, and student cards if applicable.
Line item 30 Other Consumer
This item is a shaded cell and is derived from the sum of items 31, 32, 33 and 34.
Line item 31 Auto Loans
Report losses associated with loans held for investment accounted for at amortized cost on auto
loans, as defined in the FR Y-9C, Schedule HC-C, item 6(c).
Line item 32 Student Loans
Report losses associated with loans held for investment accounted for at amortized cost on student
loans.
Line item 33 Other (consumer) loans backed by securities (non-purpose lending)
Report losses associated with loans held for investment accounted for at amortized cost on other
consumer loans that are backed by securities (i.e., non-purpose lending).
14

Line item 34 Other (consumer)
Report losses associated with loans held for investment accounted for at amortized cost on all other
consumer loans not reported in items 31, 32 or 33.
Line item 35 Other Loans
This item is a shaded cell and is derived from the sum of items 36, 37, 38, 39 and 40.
Line item 36 Loans to Foreign Governments
Report losses associated with loans held for investment accounted for at amortized cost on loans to
foreign governments, as defined in the FR Y-9C, Schedule HC-C, item 7. Exclude losses associated
with loans to foreign governments included in Line item 27 (Small Business Loans).
Line item 37 Agricultural Loans
Report losses associated with loans held for investment accounted for at amortized cost on
agricultural loans, as defined in the FR Y-9C, Schedule HC-C, item 3. Exclude losses associated with
agricultural loans included in Line item 27 (Small Business Loans).
Line item 38 Loans for Purchasing or Carrying Securities (secured or unsecured)
Report losses associated with loans held for investment accounted for at amortized cost on loans
for purchasing or carrying securities (secured or unsecured), as defined in the FR Y-9C, Schedule
HC-C, item 9.b.(1). Exclude losses associated with loans for purchasing or carrying securities
included in Line item 27 (Small Business Loans).
Line item 39 Loans to Depositories and Other Financial Institutions
Report losses associated with loans held for investment accounted for at amortized cost on loans to
depositories and other financial Institutions (secured or unsecured), as defined in the FR Y-9C,
Schedule HC-C, items 2.a, 2.b, and 9.a. Exclude losses associated with loans to depositories and
other financial institutions included in Line item 27 (Small Business Loans).
Line item 40 All Other Loans and Leases
This item is a shaded cell and is derived from the sum of items 41 and 42.
Line item 41 All Other Loans (exclude consumer loans)
Report losses associated with loans held for investment accounted for at amortized cost on all other
loans (excluding consumer loans), as defined in the FR Y-9C, Schedule HC-C, item 9.b.(2). Exclude
losses associated with all other loans included in Line item 27 (Small Business Loans).
Line item 42 All Other Leases
Report losses associated with loans held for investment accounted for at amortized cost on all other
leases (excluding consumer leases), as defined in the FR Y-9C, Schedule HC-C, item 10.b. Exclude
losses associated with all other leases included in Line item 27 (Small Business Loans).
Line item 43 Total Loans and Leases
Report the sum of items 1, 15, 25, 29, 30 and 35.
Line items 44 through 57 LOSSES ASSOCIATED WITH HELD FOR SALE LOANS AND LOANS
ACCOUNTED FOR UNDER THE FAIR VALUE OPTION:
15

Line item 44 Real estate loans (in domestic offices)
This item is a shaded cell and is derived from the sum of items 45, 46, 47 and 48.
Line item 45 First Lien Mortgages
Report losses associated with held for sale loans and loans accounted for under the fair value
option on all closed-end loans secured by first liens on 1 to 4 family residential properties,
including closed-end first lien home equity loans.
Line item 46 Second/Junior Lien Mortgages
Report losses associated with held for sale loans and loans accounted for under the fair value
option on all loans secured by junior (i.e., other than first) liens on 1 to 4 family residential
properties.
Line item 47 Commercial real estate (CRE) loans
Report losses associated with held for sale loans and loans accounted for under the fair value
option on all construction, multifamily, and nonfarm nonresidential loans, as defined in the FR Y-9C,
Schedule HC-C, items 1.a.(1), 1.a.(2), 1.d, 1.e.(1) and 1.e.(2).
Line item 48 Loans secured by farmland
Report losses associated with held for sale loans and loans accounted for under the fair value
option on all loans secured by farmland, as defined in the FR Y-9C, Schedule HC-C, item 1(b).
Line item 49 Real estate loans (not in domestic offices)
This item is a shaded cell and is derived from the sum of items 50, 51 and 52.
Line item 50 Residential Mortgages (not in domestic offices)
Report losses associated with held for sale loans and loans accounted for under the fair value
option on all loans secured by 1 to 4 family residential properties, including both first lien and
second/junior lien loans, not held in domestic offices.
Line item 51 Commercial real estate (CRE) loans (not in domestic offices)
Report losses associated with held for sale loans and loans accounted for under the fair value
option on all construction, multifamily, and nonfarm nonresidential loans, as defined in the FR Y-9C,
Schedule HC-C, items 1.a.(1), 1.a.(2), 1.d, 1.e.(1) and 1.e.(2), not held in domestic offices.
Line item 52 Loans secured by farmland (not in domestic offices)
Report losses associated with held for sale loans and loans accounted for under the fair value
option on all loans secured by farmland, as defined in the FR Y-9C, Schedule HC-C, item 1(b), not
held in domestic offices.
Line item 53 C&I Loans
Report losses associated with held for sale loans and loans accounted for under the fair value
option on all commercial and industrial loans, as defined in items 26, 27 and 28.
Line item 54 Credit Cards
Report losses associated with held for sale loans and loans accounted for under the fair value
option on loans extended under consumer general purpose or private label credit cards. General
purpose credit cards are credit cards that can be used at a wide variety of merchants, including any
16

who accept MasterCard, Visa, American Express or Discover credit cards. Include affinity, co-brand
cards in this category, and student cards if applicable. Private label credit cards are credit cards,
also known as proprietary credit cards, tied to the retailer issuing the card and can only be used in
that retailer's stores. Include oil & gas cards in this loan type, and student cards if applicable.
Line item 55 Other Consumer
Report losses associated with held for sale loans and loans accounted for under the fair value
option on all other consumer loans, as defined in items 31, 32, 33 and 34.
Line item 56 All Other Loans and Leases
Report losses associated with held for sale loans and loans accounted for under the fair value
option on all other loans and leases, as defined in items 36, 37, 38, 39, 41 and 42.
Line item 57 Total Loans and Leases
This item is a shaded cell and is derived from the sum of items 44, 49, 53, 54, 55 and 56.
Line items 58 through 63 TRADING ACCOUNT:
Line item 58 Trading Mark-to-market (MTM) Losses
Line item 58 must equal item 10 on the Trading Schedule, with the sign reversed.
Line item 59 Trading Incremental Default Losses (Trading IDR)
Line item 59 must equal item 1 on the Counterparty Risk Schedule.
Line item 60 Counterparty Credit MTM Losses (CVA losses)
Line item 60 must equal item 2 on the Counterparty Risk Schedule.
Line item 61 Counterparty Incremental Default Losses (CCR IDR)
Line item 61 must equal item 3 on the Counterparty Risk Schedule.
Line item 62 Other CCR losses
Line item 62 must equal item 4 on the Counterparty Risk Schedule.
Line item 63 Total Trading and Counterparty losses
This item is a shaded cell and is derived from the sum of items 58, 59, 60, 61 and 62.
Line items 64 through 68 OTHER LOSSES:
Line item 64 Goodwill Impairment
Report losses associated with goodwill impairment, as defined in the FR Y-9C, Schedule HC, item
10(a). Under GAAP (ASC 350-20-35-30), "Goodwill of a reporting unit shall be tested for
impairment between annual tests if an event occurs or circumstances change that would more
likely than not reduce the fair value of a reporting unit below its carrying amount." However, it is
acceptable for purposes of this exercise to provide annual estimates as long as the resulting
quarterly capital projections would not differ materially from those generated using quarterly
impairment projections.
Line item 65 Valuation Adjustment for firm’s own debt under fair value option (FVO)
17

Report losses associated with the valuation adjustment for the firm’s own debt under the fair value
option (FVO).
Line item 66 Other losses
Report all other losses not reported in items 1 through 65. Describe these losses in the supporting
documentation.
Line item 67 Total Other Losses
Report the sum of all other losses included in items 64, 65, and 66.
Line item 68 Total Losses
Report the sum of items 43, 57, 63 and 67.
Line items 69 through 117 ALLOWANCE FOR LOAN AND LEASE LOSSES (ALLL):
Line item 69 ALLL prior quarter
Report the total allowance for loan and lease losses as of the end of the prior quarter.
Line item 70 Real Estate Loans (in Domestic Offices)
Report the sum of items 71, 75 and 79.
Line item 71 Residential Mortgages (in Domestic Offices)
Report the sum of the allowance for loan and lease losses included in items 72, 73 and 74.
Line item 72 First Lien Mortgages (in Domestic Offices)
Report the allowance for loan and lease losses for all loans secured by first liens on 1 to 4 family
residential properties, including first lien home equity loans, held in domestic offices.
Line item 73 Closed-end Junior Liens (in Domestic Offices)
Report the allowance for loan and lease losses for all closed-end loans secured by junior (i.e., other
than first) liens on 1 to 4 family residential properties, held in domestic offices.
Line item 74 HELOCs (in Domestic Offices)
Report the allowance for loan and lease losses for revolving, open-end lines of credit secured by 1
to 4 family residential properties, held in domestic offices.
Line item 75 CRE Loans (in Domestic Offices)
Report the sum of the allowance for loan and lease losses included in items 76, 77 and 78.
Line item 76 Construction (in Domestic Offices)
Report the allowance for loan and lease losses for construction, land development, and other land
loans (as defined in the FR Y-9C, Schedule HC-C, items 1(a)(1) and 1(a)(2)), held in domestic offices.
Line item 77 Multifamily (in Domestic Offices)
Report the allowance for loan and lease losses for loans secured by multifamily (5 or more)
residential properties (as defined in the FR Y-9C, Schedule HC-C, item 1(d)), held in domestic
offices.
Line item 78 Nonfarm, Non-residential (in Domestic Offices)
18

Report the allowance for loan and lease losses for loans secured by nonfarm nonresidential
properties (as defined in the FR Y-9C, Schedule HC-C, items 1(e)(1) and 1(e)(2), held in domestic
offices.
Line item 79 Loans Secured by Farmland (in Domestic Offices)
Report the allowance for loan and lease losses for loans secured by farmland (as defined in the FR
Y-9C, Schedule HC-C, item 1(b)), held in domestic offices.
Line item 80 Real Estate Loans (Not in Domestic Offices)
Report the sum of items 81, 82 and 83.
Line item 81 Residential Mortgages (Not in Domestic Offices)
Report the allowance for loan and lease losses for all loans secured by 1 to 4 family residential
properties, including both first lien and second/junior lien loans, not held in domestic offices.
Line item 82 CRE Loans (Not in Domestic Offices)
Report the allowance for loan and lease losses for all construction, multifamily, and nonfarm
nonresidential loans (as defined in the FR Y-9C, Schedule HC-C, items 1.a.(1), 1.a.(2), 1.d, 1.e.(1) and
1.e.(2)), not held in domestic offices.
Line item 83 Farmland (Not in Domestic Offices)
Report the allowance for loan and lease losses for all loans secured by farmland (as defined in the
FR Y-9C, Schedule HC-C, item 1(b)), not held in domestic offices.
Line item 84 C&I Loans
Report the sum of items 85, 86 and 87.
Line item 85 C&I Graded
Report the allowance for loan and lease losses for all graded commercial and industrial (C&I) loans.
Report the associated allowance only for loans “graded” or “rated” using the reporting entity’s
commercial credit rating system, as it is defined in the reporting entity’s normal course of business.
This includes the allowance for loan and lease losses for all domestic and international business and
corporate credit card or charge card loans for which a commercially graded corporation is
ultimately responsible for repayment of credit losses incurred.
Line item 86 Small Business (Scored/Delinquency Managed)
Report the allowance for loan and lease losses for small business loans. Report the associated
allowance for all "scored" or "delinquency managed" U.S. small business loans for which a
commercial internal risk rating is not used or that uses a different scale than other corporate loans
reported on lines 2.a, 2.b, 3, 4.a, 4.b, 7, 9.a, 9.b.1, 9.b.2, 10.b of schedule HC-C of the FR Y-9C
excluding corporate and small business credit card loans included on line 4.a of schedule HC-C of
the FR Y-9C.
Line item 87 Business and Corporate Card
Report the allowance for loan and lease losses for loans extended under business and corporate
credit cards. Business cards include small business credit card accounts where the loan is
underwritten with the sole proprietor or primary business owner as applicant. Report at the
control account level or the individual pay level (not at the sub-account level). Corporate cards
include employer-sponsored credit cards for use by a company's employees. Exclude the allowance
for loan and lease losses related to corporate card or charge card loans included in Line item 85
19

(C&I Graded Loans).
Line item 88 Credit Cards
Report the allowance for loan and lease losses for loans extended under consumer general purpose
or private label credit cards. General purpose credit cards are credit cards that can be used at a
wide variety of merchants, including any who accept MasterCard, Visa, American Express or
Discover credit cards. Include affinity, co-brand cards in this category, and student cards if
applicable. Private label credit cards are credit cards, also known as proprietary credit cards, tied
to the retailer issuing the card and can only be used in that retailer's stores. Include oil & gas cards
in this loan type, and student cards if applicable.
Line item 89 Other Consumer
Report the allowance for loan and lease losses for all other consumer loans, as defined in items 31,
32, 33 and 34.
Line item 90 All Other Loans and Leases
Report the allowance for loan and lease losses for all other loans and leases, as defined in items 36,
37, 38, 39, 41 and 42.
Line item 91 Unallocated
Report any unallocated portion of the allowance for loan and lease losses.
Line item 92 Provisions during the quarter
Report the provision for loan and lease losses during the quarter, as defined in the FR Y-9C,
Schedule HI, item 4.
Line item 93 Real Estate Loans (in Domestic Offices)
Report the sum of items 94, 98 and 102.
Line item 94 Residential Mortgages (in Domestic Offices)
Report the sum of the provision for loan and lease losses included in items 95, 96 and 97.
Line item 95 First Lien Mortgages (in Domestic Offices)
Report the provision for loan and lease losses for all loans secured by first liens on 1 to 4 family
residential properties, including first lien home equity loans, held in domestic offices.
Line item 96 Closed-end Junior Liens (in Domestic Offices)
Report the provision for loan and lease losses for all closed-end loans secured by junior (i.e., other
than first) liens on 1 to 4 family residential properties, held in domestic offices.
Line item 97 HELOCs (in Domestic Offices)
Report the provision for loan and lease losses for revolving, open-end lines of credit secured by 1 to
4 family residential properties, held in domestic offices.
Line item 98 CRE Loans (in Domestic Offices)
Report the sum of the provision for loan and lease losses included in items 99, 100 and 101.
Line item 99 Construction (in Domestic Offices)
Report the provision for loan and lease losses for construction, land development, and other land
20

loans (as defined in the FR Y-9C, Schedule HC-C, items 1(a)(1) and 1(a)(2)), held in domestic offices.
Line item 100 Multifamily (in Domestic Offices)
Report the provision for loan and lease losses for loans secured by multifamily (5 or more)
residential properties (as defined in the FR Y-9C, Schedule HC-C, item 1(d)), held in domestic
offices.
Line item 101 Nonfarm, Non-residential (in Domestic Offices)
Report the provision for loan and lease losses for loans secured by nonfarm nonresidential
properties (as defined in the FR Y-9C, Schedule HC-C, items 1(e)(1) and 1(e)(2), held in domestic
offices.
Line item 102 Loans Secured by Farmland (in Domestic Offices)
Report the provision for loan and lease losses for loans secured by farmland (as defined in the FR Y9C, Schedule HC-C, item 1(b)), held in domestic offices.
Line item 103 Real Estate Loans (Not in Domestic Offices)
Report the sum of items 104, 105 and 106.
Line item 104 Residential Mortgages (Not in Domestic Offices)
Report the provision for loan and lease losses for all loans secured by 1 to 4 family residential
properties, including both first lien and second/junior lien loans, not held in domestic offices.
Line item 105 CRE Loans (Not in Domestic Offices)
Report the provision for loan and lease losses for all construction, multifamily, and nonfarm
nonresidential loans (as defined in the FR Y-9C, Schedule HC-C, items 1.a.(1), 1.a.(2), 1.d, 1.e.(1) and
1.e.(2)), not held in domestic offices.
Line item 106 Farmland (Not in Domestic Offices)
Report the provision for loan and lease losses for all loans secured by farmland (as defined in the
FR Y-9C, Schedule HC-C, item 1(b)), not held in domestic offices.
Line item 107 C&I Loans
Report the sum of items 108, 109 and 110.
Line item 108 C&I Graded
Report the provision for loan and lease losses for all graded commercial and industrial (C&I) loans.
Report the associated provision only for loans “graded” or “rated” using the reporting entity’s
commercial credit rating system, as it is defined in the reporting entity’s normal course of business.
This includes the provision for loan and lease losses for all domestic and international business and
corporate credit card or charge card loans for which a commercially graded corporation is
ultimately responsible for repayment of credit losses incurred.
Line item 109 Small Business (Scored/Delinquency Managed)
Report the provision for loan and lease losses for small business loans. Report the associated
provision for all "scored" or "delinquency managed" U.S. small business loans for which a
commercial internal risk rating is not used or that uses a different scale than other corporate loans
reported on lines 2.a, 2.b, 3, 4.a, 4.b, 7, 9.a, 9.b.1, 9.b.2, 10.b of schedule HC-C of the FR Y-9C
excluding corporate and small business credit card loans included on line 4.a of schedule HC-C of
the FR Y-9C.
21

Line item 110 Business and Corporate Cards
Report the provision for loan and lease losses for loans extended under business and corporate
credit cards. Business cards include small business credit card accounts where the loan is
underwritten with the sole proprietor or primary business owner as applicant. Report at the
control account level or the individual pay level (not at the sub-account level). Corporate cards
include employer-sponsored credit cards for use by a company's employees. Exclude the provision
for loan and lease losses related to corporate card or charge card loans included in Line item 108
(C&I Graded Loans).
Line item 111 Credit Cards
Report the provision for loan and lease losses for loans extended under consumer general purpose
or private label credit cards. General purpose credit cards are credit cards that can be used at a
wide variety of merchants, including any who accept MasterCard, Visa, American Express or
Discover credit cards. Include affinity, co-brand cards in this category, and student cards if
applicable. Private label credit cards are credit cards, also known as proprietary credit cards, tied
to the retailer issuing the card and can only be used in that retailer's stores. Include oil & gas cards
in this loan type, and student cards if applicable.
Line item 112 Other Consumer
Report the provision for loan and lease losses for all other consumer loans, as defined in items 31,
32, 33 and 34.
Line item 113 All Other Loans and Leases
Report the provision for loan and lease losses for all other loans and leases, as defined in items 36,
37, 38, 39, 41 and 42.
Line item 114 Unallocated
Report any unallocated portion of the provision for loan and lease losses.
Line item 115 Net charge-offs during the quarter
Report charge-offs net of recoveries during the quarter, as defined in the FR Y-9C, Schedule HI-B,
Part I, item 9, Column A minus Column B.
Line item 116 Other ALLL Changes
Report other changes to the allowance for loan and lease losses, as defined in the FR Y-9C, Schedule
HI-B, Part II, item 6, minus Schedule HI-B, Part II, item 4.
Line item 117 ALLL, current quarter
Report the sum of items 69, 92 and 116, minus item 115.
Line items 118 through 121 PRE-PROVISION NET REVENUE (PPNR):
Line item 118 Net interest income
Line item 118 must equal item 13 on the PPNR Submission Worksheet.
Line item 119 Noninterest income
Line item 119 must equal item 26 on the PPNR Submission Worksheet.
22

Line item 120 Noninterest expense
Line item 120 must equal item 38 on the PPNR Submission Worksheet.
Line item 121 Pre-provision Net Revenue
Report the sum of items 118 and 119, minus item 120.
Line items 122 through 136 CONDENSED INCOME STATEMENT:
Line item 122 Pre-provision Net Revenue
Report the value for item 121.
Line item 123 Provisions during the quarter
Report the value for item 92.
Line item 124 Total Trading and Counterparty Losses
Report the value for item 63.
Line item 125 Total Other Losses
Report the sum of items 57 and 67.
Line item 126 Other Income Statement (I/S) Items
Report other income statement items that the institution chooses to disclose. Describe these items
in the supporting documentation.
Line item 127 Realized Gains (Losses) on available-for-sale securities (forecast = OTTI)
Report realized gains (losses) on available-for-sale securities, as defined in the FR Y-9C, Schedule
HI, item 6.b. For the projected quarters, this amount represents projected other-than-temporary
impairment losses on available-for-sale securities.
Line item 128 Realized Gains (Losses) on held-to-maturity securities (forecast = OTTI)
Report realized gains (losses) on held-to-maturity securities, as defined in the FR Y-9C, Schedule HI,
item 6.a. For the projected quarters, this amount represents projected other-than-temporary
impairment losses on held-to-maturity securities.
Line item 129 Income (loss) before taxes and extraordinary items
Report the sum of items 122, 126, 127, and 128, minus items 123, 124, and 125.
Line item 130 Applicable income taxes (foreign and domestic)
Report all applicable income taxes, both foreign and domestic, as defined in the FR Y-9C, Schedule
HI, item 9.
Line item 131 Income (loss) before extraordinary items and other adjustments
Report the amount of item 129 minus item 130.
Line item 132 Extraordinary items and other adjustments, net of income taxes
Report all extraordinary items and other adjustments, net of income taxes, as defined in the FR Y9C, Schedule HI, item 11.
Line item 133 Net income (loss) attributable to BHC and minority interests
23

Report the sum of item 131 and item 132.
Line item 134 Net income (loss) attributable to minority interests
Report net income (loss) attributable to minority interests, as defined in the FR Y-9C, Schedule HI,
item 13.
Line item 135 Net income (loss) attributable to BHC
Report the amount of item 133 minus item 134.
Line item 136 Effective Tax Rate (%)
Report the amount of item 133 divided by item 134, multiplied by 100.
Line items 137 through 140 REPURCHASE RESERVE/LIABILITY FOR MORTGAGE REPS AND
WARRANTIES:
Line item 137 Reserve, prior quarter
Report the amount of any reserve or accrued liability that was established in the prior quarter for
losses related to sold or government-insured mortgage loans (first or second lien).
Line item 138 Provisions during the quarter
Report the amount of provisions during the quarter to the repurchase reserve/liability for
mortgage representations and warranties.
Line item 139 Net charges during the quarter
Report the amount of net charges (charges less recoveries) during the quarter to the repurchase
reserve/liability for mortgage representations and warranties. Losses charged to this reserve can
occur through contractual repurchases, settlement agreement, or litigation loss, including losses
related to claims under securities law or fraud claims.
Line item 140 Reserve, current quarter
Report the sum of items 137 and 138 minus item 139.

24

A.1.b—Balance Sheet
For each scenario used, input the loan balance projections in the various line items in this
worksheet. Balance projections for loans held in the loans held for investment portfolio
should be reported in the appropriate line items in the “Loans Held for Investment at
Amortized Cost” and balances for held for sale or held for investment under the fair value
option should be reported in the appropriate line items in the “Loans Held for Sale and Loans
Accounted for Under the Fair Value Option” section. MDRM codes are provided within the
‘Notes’ column for many of the line items. When applicable, the definition of the BHC’s
projections should correlate to the definitions outlined by the corresponding MDRM code
within the FR Y-9C report. Domestic refers to portfolios in the domestic US offices (as defined
in the FR Y-9C report), and International refers to portfolios outside of the domestic US
offices.
Explain any M&A and divestitures included and how they are funded (liabilities, asset sales, etc.)
Line items 1 through 3 SECURITIES
Line item 1 Held to Maturity (HTM)
Report the amount of held-to-maturity securities, as defined in the FR Y-9C, Schedule HC, item 2.a.
Line item 2 Available for Sale (AFS)
Report the amount of available-for-sale securities, as defined in the FR Y-9C, Schedule HC, item 2.b.
Line item 3 Total Securities
This item is a shaded cell and is derived from the sum of items 1 and2.
Line item 4 Securitizations (investment grade)
Investment grade is defined that the entity to which the banking organization is exposed through a
loan or security, or the reference entity with respect to a credit derivative, has adequate capacity to
meet financial commitments for the projected life of the asset or exposure. Such an entity or
reference entity has adequate capacity to meet financial commitments if the risk of its default is low
and the full and timely repayment of principal and interest is expected.
Line item 5 Securitizations (non-investment grade)
Securitizations that do not meet the investment grade definition above.
Line items 6 through 51 TOTAL LOANS AND LEASES
Line item 6 Real estate loans (in domestic offices)
This item is a shaded cell and is derived from the sum of items 7, 10, 13 and 19.
Line item 7 First lien mortgages (including HELOANS)
This item is a shaded cell and is derived from the sum of items 8 and 9.
Line item 8 First lien mortgages
Report loans secured by first liens on 1 to 4 family residential properties, excluding closed-end first
25

lien home equity loans (reported in item 7).
Line item 9 First lien home equity loans (HELOANS)
Report all closed-end first lien home equity loans.
Line item 10 Second/junior lien mortgages
This item is a shaded cell and is derived from the sum of items 11 and 12.
Line item 11 Closed-end junior loans
Report all closed-end loans secured by junior (i.e., other than first) liens on 1 to 4 family residential
properties, as defined in the FR Y-9C, Schedule HC-C, item 1.c.(2)(b).
Line item 12 Home equity lines of credit (HELOCS)
Report the amount outstanding under revolving, open-end lines of credit secured by 1 to 4 family
residential properties, as defined in the FR Y-9C, Schedule HC-C, item 1.c.(1).
Line item 13 Commercial real estate (CRE) loans
This item is a shaded cell and is derived from the sum of items 14, 15, and 16.
Line item 14 Construction
Report construction, land development, and other land loans, as defined in the FR Y-9C, Schedule
HC-C, items 1(a)(1) and 1(a)(2).
Line item 15 Multifamily
Report loans secured by multifamily (5 or more) residential properties, as defined in the FR Y-9C,
Schedule HC-C, item 1(d).
Line item 16 Nonfarm, nonresidential
This item is a shaded cell and is derived from the sum of items 17 and 18.
Line item 17 Owner-occupied
Report loans secured by owner-occupied nonfarm nonresidential properties, as defined in the FR Y9C, Schedule HC-C, item 1(e)(1).
Line item 18 Non-owner-occupied
Report nonfarm nonresidential real estate loans that are not secured by owner-occupied nonfarm
nonresidential properties, as defined in the FR Y-9C, Schedule HC-C, item 1(e)(2).
Line item 19 Loans secured by farmland
Report all loans secured by farmland, as defined in the FR Y-9C, Schedule HC-C, item 1(b).
Line item 20 Real estate loans (Not in domestic offices)
This item is a shaded cell and is derived from the sum of items 21, 22, 23 and 29.
Line item 21 First lien mortgages (Not in domestic offices)
Report all closed-end loans secured by first liens on 1 to 4 family residential properties, not held in
domestic offices.
Line item 22 Second/junior lien mortgages (Not in domestic offices)
26

Report all loans secured by second/junior (i.e., other than first) liens on 1 to 4 family residential
properties, not held in domestic offices.
Line item 23 Commercial real estate (CRE) loans (Not in domestic offices)
This item is a shaded cell and is derived from the sum of items 24, 25, and 26.
Line item 24 Construction (Not in domestic offices)
Report construction, land development, and other land loans, as defined in the FR Y-9C, Schedule
HC-C, items 1(a)(1) and 1(a)(2), not held in domestic offices.
Line item 25 Multifamily (Not in domestic offices)
Report loans secured by multifamily (5 or more) residential properties, as defined in the FR Y-9C,
Schedule HC-C, item 1(d), not held in domestic offices.
Line item 26 Nonfarm, nonresidential (Not in domestic offices)
This item is a shaded cell and is derived from the sum of items 27 and 28.
Line item 27 Owner-occupied (Not in domestic offices)
Report loans secured by owner-occupied nonfarm nonresidential properties, as defined in the FR Y9C, Schedule HC-C, item 1(e)(1), not held in domestic offices.
Line item 28 Non-owner-occupied (Not in domestic offices)
Report nonfarm nonresidential real estate loans that are not secured by owner-occupied nonfarm
nonresidential properties, as defined in the FR Y-9C, Schedule HC-C, item 1(e)(2), not held in
domestic offices.
Line item 29 Loans secured by farmland (Not in domestic offices)
Report all loans secured by farmland, as defined in the FR Y-9C, Schedule HC-C, item 1(b), not held
in domestic offices.
Line item 30 C&I Loans
This item is a shaded cell and is derived from the sum of items 31, 32, 33 and 34.
Line item 31 C&I Graded
Report all graded commercial and industrial (C&I) loans. Report only loans “graded” or “rated”
using the reporting entity’s commercial credit rating system, as it is defined in the reporting entity’s
normal course of business. This includes domestic and international business and corporate credit
card or charge card loans for which a commercially graded corporation is ultimately responsible for
repayment of credit losses incurred.
Line item 32 Small Business (Scored/Delinquency Managed)
Report all "scored" or "delinquency managed" U.S. small business loans for which a commercial
internal risk rating is not used or that uses a different scale than other corporate loans reported on
lines 2.a, 2.b, 3, 4.a, 4.b, 7, 9.a, 9.b.1, 9.b.2, 10.b of schedule HC-C of the FR Y-9C excluding corporate
and small business credit card loans included on line 4.a of schedule HC-C of the FR Y-9C.
Line item 33 Corporate Card
Report loans extended under corporate credit cards. Report at the control account level or the
individual pay level (not at the sub-account level). Corporate cards include employer-sponsored
27

credit cards for use by a company's employees. Exclude corporate card loans included in Line item
31 (C&I Graded Loans.
Line item 34 Business Card
Report loans extended under business credit cards. Business cards include small business credit
card accounts where the loan is underwritten with the sole proprietor or primary business owner
as applicant. Report at the control account level or the individual pay level (not at the sub-account
level).
Line item 35 Credit Cards
This item is a shaded cell and is derived from the sum of items 36 and 37.
Line item 36 Charge Cards
Report loans extended under consumer general purpose or private label credit cards that have
terms and conditions associated with a charge card. Instead of having a stated interest rate, charge
cards have an annual fee and an interchange fee. Also customers must pay off the loan within the
billing cycle, which is typically one month. General purpose charge cards are credit cards that can
be used at a wide variety of merchants, including any who accept MasterCard, Visa, American
Express or Discover credit cards. Include affinity, co-brand cards in this category, and students
card if applicable. Private label charge cards are credit cards, also known as proprietary credit
cards, tied to the retailer issuing the card and can only be used in that retailer's stores. Include oil &
gas cards in this loan type, and student cards if applicable.
Line item 37 Bank Cards
Report loans extended under consumer general purpose or private label credit cards that have
terms and conditions associated with a bank card. A bank card will have a stated interest rate and a
minimum payment amount due within the billing cycle. General purpose bank cards are credit
cards that can be used at a wide variety of merchants, including any who accept MasterCard, Visa,
American Express or Discover credit cards. Include affinity, co-brand cards in this category, and
student cards if applicable. Private label bank cards are credit cards, also known as proprietary
credit cards, tied to the retailer issuing the card and can only be used in that retailer's stores.
Include oil & gas cards in this loan type, and student cards if applicable.
Line item 38 Other Consumer
This item is a shaded cell and is derived from the sum of items 39, 40, 41 and 42.
Line item 39 Auto Loans
Report all auto loans, as defined in the FR Y-9C, Schedule HC-C, item 6(c).
Line item 40 Student Loans
Report all student loans.
Line item 41 Other (consumer) loans backed by securities (non-purpose lending)
Report other consumer loans that are backed by securities (i.e., non-purpose lending).
Line item 42 Other (consumer)
Report all other consumer loans not reported in items 39, 40 or 41.
Line item 43 Other Loans
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This item is a shaded cell and is derived from the sum of items 44, 45, 46, 47 and 48.
Line item 44 Loans to Foreign Governments
Report all loans to foreign governments, as defined in the FR Y-9C, Schedule HC-C, item 7. Exclude
loans to foreign governments included in Line item 32 (Small Business Loans).
Line item 45 Agricultural Loans
Report all agricultural loans, as defined in the FR Y-9C, Schedule HC-C, item 3. Exclude agricultural
loans included in Line item 32 (Small Business Loans).
Line item 46 Loans for Purchasing or Carrying Securities (secured or unsecured)
Report all loans for purchasing or carrying securities (secured or unsecured), as defined in the FR
Y-9C, Schedule HC-C, item 9.b.(1). Exclude loans for purchasing or carrying securities included in
Line item 32 (Small Business Loans).
Line item 47 Loans to Depositories and Other Financial Institutions
Report all loans to depositories and other financial Institutions (secured or unsecured), as defined
in the FR Y-9C, Schedule HC-C, items 2.a, 2.b, and 9.a. Exclude loans to depositories and other
financial institutions included in Line item 32 (Small Business Loans).
Line item 48 All Other Loans and Leases
This item is a shaded cell and is derived from the sum of items 49 and 50.
Line item 49 All Other Loans (exclude consumer loans)
Report all other loans (excluding consumer loans), as defined in the FR Y-9C, Schedule HC-C, item
9.b.(2). Exclude all other loans included in Line item 32 (Small Business Loans).
Line item 50 All Other Leases
Report all other leases (excluding consumer leases), as defined in the FR Y-9C, Schedule HC-C, item
10.b. Exclude all other leases included in Line item 32 (Small Business Loans).
Line item 51 Total Loans and Leases
Report the sum of items 6, 20, 30, 35, 38 and 43.
Line items 52 through 94 LOANS HELD FOR INVESTMENT AT AMORTIZED COST:
Line item 52 Real estate loans (in domestic offices)
This item is a shaded cell and is derived from the sum of items 53, 56, 59 and 65.
Line item 53 First lien mortgages (including HELOANS)
This item is a shaded cell and is derived from the sum of items 54 and 55.
Line item 54 First lien mortgages
Report loans held for investment accounted for at amortized cost on all closed-end loans secured by
first liens on 1 to 4 family residential properties, excluding closed-end first lien home equity loans
(reported in item 53).
Line item 55 First lien home equity loans (HELOANS)
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Report loans held for investment accounted for at amortized cost on all closed-end first lien home
equity loans.
Line item 56 Second/junior lien mortgages
This item is a shaded cell and is derived from the sum of items 57 and 58.
Line item 57 Closed-end junior loans
Report loans held for investment accounted for at amortized cost on all closed-end loans secured by
junior (i.e., other than first) liens on 1 to 4 family residential properties.
Line item 58 Home equity lines of credit (HELOCS)
Report loans held for investment accounted for at amortized cost on the amount outstanding under
revolving, open-end lines of credit secured by 1 to 4 family residential properties.
Line item 59 Commercial real estate (CRE) loans
This item is a shaded cell and is derived from the sum of items 60, 61, and 62.
Line item 60 Construction
Report loans held for investment accounted for at amortized cost on construction, land
development, and other land loans, as defined in the FR Y-9C, Schedule HC-C, items 1(a)(1) and
1(a)(2).
Line item 61 Multifamily
Report loans held for investment accounted for at amortized cost on loans secured by multifamily
(5 or more) residential properties, as defined in the FR Y-9C, Schedule HC-C, item 1(d).
Line item 62 Nonfarm, nonresidential
This item is a shaded cell and is derived from the sum of items 61 and 62.
Line item 63 Owner-occupied
Report loans held for investment accounted for at amortized cost on loans secured by owneroccupied nonfarm nonresidential properties, as defined in the FR Y-9C, Schedule HC-C, item 1(e)(1).
Line item 64 Non-owner-occupied
Report loans held for investment accounted for at amortized cost on nonfarm nonresidential real
estate loans that are not secured by owner-occupied nonfarm nonresidential properties, as defined
in the FR Y-9C, Schedule HC-C, item 1(e)(2).
Line item 65 Loans secured by farmland
Report loans held for investment accounted for at amortized cost on all loans secured by farmland,
as defined in the FR Y-9C, Schedule HC-C, item 1(b).
Line item 66 Real estate loans (Not in domestic offices)
This item is a shaded cell and is derived from the sum of items 67, 68, 69 and 75.
Line item 67 First lien mortgages (Not in domestic offices)
Report loans held for investment accounted for at amortized cost on all closed-end loans secured by
first liens on 1 to 4 family residential properties, not held in domestic offices.

30

Line item 68 Second/junior lien mortgages (Not in domestic offices)
Report loans held for investment accounted for at amortized cost on all loans secured by
second/junior (i.e., other than first) liens on 1 to 4 family residential properties, not held in
domestic offices.
Line item 69 Commercial real estate (CRE) loans (Not in domestic offices)
This item is a shaded cell and is derived from the sum of items 70, 71, and 72.
Line item 70 Construction (Not in domestic offices)
Report loans held for investment accounted for at amortized cost on construction, land
development, and other land loans, as defined in the FR Y-9C, Schedule HC-C, items 1(a)(1) and
1(a)(2), not held in domestic offices.
Line item 71 Multifamily (Not in domestic offices)
Report loans held for investment accounted for at amortized cost on loans secured by multifamily
(5 or more) residential properties, as defined in the FR Y-9C, Schedule HC-C, item 1(d), not held in
domestic offices.
Line item 72 Nonfarm, nonresidential (Not in domestic offices)
This item is a shaded cell and is derived from the sum of items 73 and 74.
Line item 73 Owner-occupied (Not in domestic offices)
Report loans held for investment accounted for at amortized cost on loans secured by owneroccupied nonfarm nonresidential properties, as defined in the FR Y-9C, Schedule HC-C, item 1(e)(1),
not held in domestic offices.
Line item 74 Non-owner-occupied (Not in domestic offices)
Report loans held for investment accounted for at amortized cost on nonfarm nonresidential real
estate loans that are not secured by owner-occupied nonfarm nonresidential properties, as defined
in the FR Y-9C, Schedule HC-C, item 1(e)(2), not held in domestic offices.
Line item 75 Loans secured by farmland (Not in domestic offices)
Report loans held for investment accounted for at amortized cost on all loans secured by farmland,
as defined in the FR Y-9C, Schedule HC-C, item 1(b), not held in domestic offices.
Line item 76 C&I Loans
This item is a shaded cell and is derived from the sum of items 77, 78 and 79.
Line item 77 C&I Graded
Report loans held for investment accounted for at amortized cost on all graded commercial and
industrial (C&I) loans. Report only loans “graded” or “rated” using the reporting entity’s
commercial credit rating system, as it is defined in the reporting entity’s normal course of business.
This includes domestic and international business and corporate credit card or charge card loans
for which a commercially graded corporation is ultimately responsible for repayment of credit
losses incurred.
Line item 78 Small Business (Scored/Delinquency Managed)
Report loans held for investment accounted for at amortized cost on small business loans. Report
all "scored" or "delinquency managed" U.S. small business loans for which a commercial internal
31

risk rating is not used or that uses a different scale than other corporate loans reported on lines 2.a,
2.b, 3, 4.a, 4.b, 7, 9.a, 9.b.1, 9.b.2, 10.b of schedule HC-C of the FR Y-9C excluding corporate and small
business credit card loans included on line 4.a of schedule HC-C of the FR Y-9C.
Line item 79 Business and Corporate Card
Report loans held for investment accounted for at amortized cost on loans extended under business
and corporate credit cards. Business cards include small business credit card accounts where the
loan is underwritten with the sole proprietor or primary business owner as applicant. Report at the
control account level or the individual pay level (not at the sub-account level). Corporate cards
include employer-sponsored credit cards for use by a company's employees. Exclude corporate
card or charge card loans included in Line item 77 (C&I Graded Loans.
Line item 80 Credit Cards
Report loans held for investment accounted for at amortized cost on loans extended under
consumer general purpose or private label credit cards. General purpose credit cards are credit
cards that can be used at a wide variety of merchants, including any who accept MasterCard, Visa,
American Express or Discover credit cards. Include affinity, co-brand cards in this category, and
student cards if applicable. Private label credit cards are credit cards, also known as proprietary
credit cards, tied to the retailer issuing the card and can only be used in that retailer's stores.
Include oil & gas cards in this loan type, and student cards if applicable.
Line item 81 Other Consumer
This item is a shaded cell and is derived from the sum of items 82, 83, 84 and 85.
Line item 82 Auto Loans
Report loans held for investment accounted for at amortized cost on auto loans, as defined in the FR
Y-9C, Schedule HC-C, item 6(c).
Line item 83 Student Loans
Report loans held for investment accounted for at amortized cost on student loans.
Line item 84 Other (consumer) loans backed by securities (non-purpose lending)
Report loans held for investment accounted for at amortized cost on other consumer loans that are
backed by securities (i.e., non-purpose lending).
Line item 85 Other (consumer)
Report loans held for investment accounted for at amortized cost on all other consumer loans not
reported in items 82, 83 or 84.
Line item 86 Other Loans and Leases
This item is a shaded cell and is derived from the sum of items 87, 88, 89, 90 and 91.
Line item 87 Loans to Foreign Governments
Report loans held for investment accounted for at amortized cost on loans to foreign governments,
as defined in the FR Y-9C, Schedule HC-C, item 7. Exclude loans to foreign governments included in
Line item 78 (Small Business Loans).
Line item 88 Agricultural Loans
Report loans held for investment accounted for at amortized cost on agricultural loans, as defined
32

in the FR Y-9C, Schedule HC-C, item 3. Exclude agricultural loans included in Line item 78 (Small
Business Loans).
Line item 89 Loans for Purchasing or Carrying Securities (secured or unsecured)
Report loans held for investment accounted for at amortized cost on loans for purchasing or
carrying securities (secured or unsecured), as defined in the FR Y-9C, Schedule HC-C, item 9.b.(1).
Exclude loans for purchasing or carrying securities included in Line item 78 (Small Business Loans).
Line item 90 Loans to Depositories and Other Financial Institutions
Report loans held for investment accounted for at amortized cost on loans to depositories and other
financial Institutions (secured or unsecured), as defined in the FR Y-9C, Schedule HC-C, items 2.a,
2.b, and 9.a. Exclude loans to depositories and other financial institutions included in Line item 78
(Small Business Loans).
Line item 91 All Other Loans and Leases
This item is a shaded cell and is derived from the sum of items 92 and 93.
Line item 92 All Other Loans (exclude consumer loans)
Report loans held for investment accounted for at amortized cost on all other loans (excluding
consumer loans), as defined in the FR Y-9C, Schedule HC-C, item 9.b.(2). Exclude all other loans
included in Line item 78 (Small Business Loans).
Line item 93 All Other Leases
Report loans held for investment accounted for at amortized cost on all other leases (excluding
consumer leases), as defined in the FR Y-9C, Schedule HC-C, item 10.b. Exclude all other leases
included in Line item 78 (Small Business Loans).
Line item 94 Total Loans and Leases
Report the sum of items 52, 66, 76, 80, 81 and 86.
Line items 95 through 111 HELD FOR SALE LOANS AND LOANS ACCOUNTED FOR UNDER
THE FAIR VALUE OPTION:
Line item 95 Real estate loans (in domestic offices)
This item is a shaded cell and is derived from the sum of items 96, 97, 98 and 99.
Line item 96 First Lien Mortgages
This item is a shaded cell and is derived as item 7 minus item 53.
Line item 97 Second/Junior Lien Mortgages
This item is a shaded cell and is derived as item 10 minus item 56.
Line item 98 Commercial real estate (CRE) loans
This item is a shaded cell and is derived as item 13 minus item 59.
Line item 99 Loans secured by farmland
This item is a shaded cell and is derived as item 19 minus item 65.

33

Line item 100 Real estate loans (not in domestic offices)
This item is a shaded cell and is derived from the sum of items 101, 102 and 103.
Line item 101 Residential Mortgages (not in domestic offices)
This item is a shaded cell and is derived as the sum of items 21 and 22 minus items 67 and 68.
Line item 102 Commercial real estate (CRE) loans (not in domestic offices)
This item is a shaded cell and is derived as item 23 minus item 69.
Line item 103 Loans secured by farmland (not in domestic offices)
This item is a shaded cell and is derived as item 29 minus item 75.
Line item 104 C&I Loans
This item is a shaded cell and is derived as item 30 minus item 76.
Line item 105 Credit Cards
This item is a shaded cell and is derived as item 35 minus item 80.
Line item 106 Other Consumer
This item is a shaded cell and is derived as item 38 minus item 81.
Line item 107 All Other Loans and Leases
This item is a shaded cell and is derived as item 41 minus item 84.
Line item 108 Total Loans and Leases Held for Sale and Loans and Leases Accounted for
under the Fair Value Option
This item is a shaded cell and is derived from the sum of items 95, 100, 104, 105, 106 and 107.
Line item 109 Unearned Income on Loans
Report all unearned income on loans, as defined in the FR Y-9C, Schedule HC-C, item 11, Column A.
Line item 110 Allowance for Loan and Lease Losses
This item is a shaded cell and is carried over from item 117 of the Income Statement Worksheet.
Line item 111 Loans and Leases (Held for Investent and Held for Sale) Net of Unearned
Income and Allowance for Loan and Lease Losses
This item is a shaded cell and is derived as item 51 minus items 109 and 110.
TRADING
Line item 112 Trading Assets
Report trading assets, as defined in the FR Y-9C, Schedule HC, item 5.
Line items 113 through 117 INTANGIBLES:
Line item 113 Goodwill
Report goodwill, as defined in the FR Y-9C, Schedule HC, item 10.a.
34

Line item 114 Mortgage Servicing Rights
Report all mortgage servicing rights, as defined in the FR Y-9C, Schedule HC-M, item 12.a.
Line item 115 Purchased Credit Card Relationships and Nonmortgage Servicing Rights
Report all purchased credit card relationships and nonmortgage servicing rights, as defined in the
FR Y-9C, Schedule HC-M, item 12.b.
Line item 116 All Other Identifiable Intangible Assets
Report all other identifiable intangible assets, as defined in the FR Y-9C, Schedule HC-M, item 12.c.
Line item 117 Total Intangible Assets
This item is a shaded cell and is derived from the sum of items 113, 114, 115 and 116.
Line items 118 through 131 OTHER (Assets):
Line item 118 Cash and cash equivalent
Report cash and cash equivalent, as defined in the FR Y-9C, Schedule HC, items 1.a., 1.b.(1), 1.b.(2).
Line item 119 Federal Funds Sold
Report federal funds sold in domestic offices, as defined in the FR Y-9C, Schedule HC, item 3.a.
Line item 120 Securities Purchased under Agreements to Resell
Report securities purchased under agreements to resell, as defined in the FR Y-9C, Schedule HC,
item 3.b.
Line item 121 Premises and Fixed Assets
Report all premises and fixed assets, as defined in the FR Y-9C, Schedule HC, item 6.
Line item 122 Other Real Estate Owned (OREO)
This item is a shaded cell and is derived from the sum of items 123, 124 and 125.
Line item 123 Commercial
Report the net book value of all other real estate owned in the form of, or for which the underlying
real estate consists of, commercial real estate.
Line item 124 Residential
Report the net book value of all other real estate owned in the form of, or for which the underlying
real estate consists of, residential real estate.
Line item 125 Farmland
Report the net book value of all other real estate owned in the form of, or for which the underlying
real estate consists of, farmland.
Line item 126 Collateral Underlying Operating Leases for Which the Bank is the Lessor
This item is a shaded cell and is derived from the sum of items 127 and 128.
Line item 127 Autos
35

Report the carrying amount of automobiles rented to others under operating leases, net of
accumulated depreciation. The amount reported should only reflect collateral rented under
operating leases and should not include collateral subject to capital/financing type leases.
Line item 128 Other
Report the carrying amount of any equipment or other assets (other than automobiles) rented to
others under operating leases, net of accumulated depreciation. The amount reported should only
reflect collateral rented under operating leases and should not include collateral subject to
capital/financing type leases.
Line item 129 Other assets
Report all other assets, as defined in the FR Y-9C, Schedule HC, sum of items 1.a, 1.b.(1), 1.b.(2), 3.a,
3.b, 8, 9 and 11, minus item 126 (above).
Line item 130 Total Other (assets)
This item is a shaded cell and is derived from the sum of items 121 and 129.
Line item 131 Total Assets
This item is a shaded cell and is derived from the sum of items 3, 111, 112, 117 and 130.
Line items 132 through 140 LIABILITIES:
Line item 132 Deposits in Domestic Offices
Report all deposits in domestic offices, as defined in the FR Y-9C, Shedule HC, items 13.a.(1) and
13.a.(2).
Line item 133 Deposits in Foreign Offices
Report all deposits in foreign offices, as defined in the FR Y-9C, Schedule HC, items 13.b.(1) and
13.b.(2).
Line item 134 Deposits
This item is a shaded cell and derived from the sum of items 132 and 133.
Line item 135 Federal Funds Purchased and Repurchase Agreements
Report all all federal funds purchased and repurchase agreements, as defined in the FR Y-9C,
Schedule HC, items 14.a and 14.b.
Line item 136 Trading Liabilities
Report all trading liabilities, as defined in the FR Y-9C, Schedule HC, item 15.
Line item 137 Other Borrowed Money
Report other borrowed money, as defined in the FR Y-9C, Schedule HC, item 16.
Line item 138 Subordinated Notes and Debentures
Report subordinated notes and debentures, as defined in the FR Y-9C, Schedule HC, item 19.a.
Line item 139 Subordinated Notes Payable to Uncondolidated Trusts Issuing TruPS and
TruPS Issued by Consolidated Special Purpose Entities
36

Report all subordinated notes payable to unconsolidated trusts issuing trust preferred securities,
and trust preferred securities issued by consolidated special purpose entities, as defined in the FR
Y-9C, Schedule HC, item 19.b.
Line item 140 Other liabilities
Report other liabilities, as defined in the FR Y-9C, Schedule HC, item 20.
Line item 141 Memo: Allowance for off-balance sheet credit exposures
Report the allowance for off-balance sheet credit exposures, as defined in the FR Y-9C, Schedule HCG, item 3.
Line item 142 Total Liabilities
Report the sum of items 134 through 140.
Line items 143 through 151 EQUITY CAPITAL:
Line item 143 Perpetual Preferred Stock and Related Surplus
Report all perpetual preferred stock and related surplus, as defined in the FR Y-9C, Schedule HC,
item 23.
Line item 144 Common Stock (Par Value)
Report the par value of common stock, as defined in the FR Y-9C, Schedule HC, item 24.
Line item 145 Surplus (Exclude All Surplus Related to Preferred Stock)
Report surplus (excluding surplus related to preferred stock), as defined in the FR Y-9C, Schedule
HC, item 25.
Line item 146 Retained Earnings
Report all retained earnings, as defined in the FR Y-9C, Schedule HC, item 26.a.
Line item 147 Accumulated Other Comprehensive Income (AOCI)
Report accumulated other comprehensive income (AOCI), as defined in the FR Y-9C, Schedule HC,
item 26.b.
Line item 148 Other Equity Capital Components
Report other equity capital components, as defined in the FR Y-9C, Schedule HC, item 26.c.
Line item 149 Total BHC Equity Capital
Report the sum of items 143 through 148.
Line item 150 Noncontrolling (Minority) Interests in Consolidated Subsidiaries
Report all noncontrolling (minority) interests in consolidated subsidiaries, as defined in the FR Y9C, Schedule HC, item 27.b.
Line item 151 Total Equity Capital
Report the sum of items 149 and 150.
Line item 152 Unused Commercial Lending Commitments and Letters of Credit
Report all unused commercial lending commitments and letters of credit, as defined in the FR Y-9C,
37

Schedule HC-L, items 1.c.(1), 1.c.(2), 1.e.(1), 1.e.(2), 1.e.(3), 2, 3, and 4.

38

A.1.c—Risk-Weighted Assets (RWA)
All BHCs, including advanced approaches BHCs and non-advanced approaches BHCs, must
complete the “General RWA” worksheet. Only advanced approaches BHCs that have exited parallel
run are required also to complete the “Advanced RWA” worksheet.
A.1.c.1—General RWA
All BHCs must complete “General RWA” worksheet including advanced approaches BHCs that have
exited parallel run due to the floor requirement per the Collins Amendment under Section 171 of
the DFA.
For the purpose of completing the “General RWA” worksheet, all BHCs are required to report credit
risk-weighted assets using the methodologies per the current general risk-based capital rules for all
projection quarters. in addition, for projection quarters 1Q2015 onward all BHCs are required to
report credit risk-weighted assets using the methodologies under the standardized approach of the
revised regulatory capital rule (July 2013) within the “Standardized Approach” section of the
“General RWA” worksheet.
BHCs that are subject to market risk capital requirements at the as of date are required to complete
the market risk-weighted asset section within the worksheet. However, if a BHC projects to meet
the trading activity threshold that would require it to be subject to the market risk capital
requirements during the forecast period, then the BHC should complete the market risk-weighted
asset section within the worksheet. Please refer to the final market risk capital rule released by the
U.S. banking agencies (77 Federal Register 53060, August 30, 2012) for details of the requirements
of the rule.
Line item 1 General Credit RWA (General risk-based capital rules)
This item is a shaded cell and is derived from item 7.
Line item 2 Credit RWA per Standardized Approach (Revised regulatory capital rule, July
2013)
This item is a shaded cell and is derived from item 18.
Line item 3 Market RWA
This item is a shaded cell and is derived from item 42.
Line item 4 Other RWA and Adjustments
This item is a shaded cell and is derived from item 58 less items 59 or 60 and 61.
Line item 5 Total RWA (General risk-based capital rules)
This item is a shaded cell and is derived from item 62.
Line item 6 Total RWA (Standardized Approach per revised regulatory capital rule, July
2013)
This item is a shaded cell and is derived from item 63.
General Credit Risk (Including counterparty credit risk and non-trading credit risk)
Report credit risk-weighted assets using the methodologies per the current general risk-based
capital rules.
39

Line item 7 General RWA
This item is a shaded cell and is derived from the sum of items 8 through 17.
Line items 8 through 17 Various
Definition of the BHC’s projections should correlate to the definitions outlined by the corresponding
MDRM code (shown in column C) of the FR Y-9C report multiplied by the applicable credit
conversion factor and/or risk-weight.
Standardized Approach (Revised regulatory capital rule, July 2013)
Credit RWA using methodologies in the standardized approach for the applicable quarter.
Line item 18 RWA per Standardized Approach
This item is a shaded cell and is derived from the sum of items 19 through 41.
Line items 19 to 41 Various
Credit RWA using methodologies under the standardized approach of the revised regulatory capital
rule for the applicable quarter. For more guidance on the Standardized Approach refer to the
Revised Regulatory Capital Rule for additional information
(http://www.federalreserve.gov/bcreg20130702a.pdf).
For line item 34, “Other revised regulatory capital rule risk-weight items,” include RWA of the
threshold deduction items (mortgage servicing assets, certain deferred tax assets, and investments
in the common equity of financial institutions) that are not deducted and subject to risk weight of
250 percent. In addition, certain high-risk exposures such as credit-enhancing interest only (CEIO)
strips that receive 1,250 percent risk weight should be included in this line.
Market Risk
If a BHC does not have a particular portfolio or no trading book at all, risk-weighted assets should
be reported as 0.
Line item 42 Market RWA
This item is a shaded cell and is derived from the sum of items 43, 44, 45, 46, 47, 50 and 57.
Line item 43 Value-at-risk (VaR)-based capital requirement
Report the greater of previous day’s VaR-based measure or average of daily VaR-based measure for
each of the preceding 60 business days with applicable multiplication factor. VaR-based measure
should be inclusive of all sources of risks that are included in the VaR calculation.
Line item 44 Stressed VaR-based capital requirement
Report the greater of most recent stressed VaR-based measure or average of stressed VaR-based
measures for the preceding 12 weeks with applicable multiplication factor. Stressed VaR-based
measure should be inclusive of all sources of risks that are included in the stressed VaR calculation.
Line item 45 Incremental risk capital requirement
Report the greater of most recent increment risk measure or average of incremental risk measures
for the preceding 12 weeks.
Line item 46 Comprehensive risk capital requirement (excluding non-modeled correlation)
40

Report the greater of most recent comprehensive risk measure or average of comprehensive risk
measures for the preceding 12 weeks. RWA equivalent for exposures in the correlation trading
portfolio which are subject to the comprehensive risk measurement, inclusive of the application of
the 8% surcharge based on the standardized measurement method.
Line item 47 Non-modeled Securitization
This item is a shaded cell and is derived from the maximum of items 48 and 49. The capital charge
(or RWA equivalent) for non-modeled traded securitization, including securitization positions that
are not correlation trading positions and non-modeled correlation trading positions, is the larger of
the net long and net short positions. For purposes of CCAR submission, traded securitization
exposures subject to a 1250% risk weight or the equivalent of a deduction should be captured here
by including values in lines 48 and 49.
Line item 48 Net Long
Report the RWA equivalent according to the standardized measurement method for net long nonmodeled securitization exposures including nth-to-default credit derivatives. For purposes of CCAR
submission, traded securitization exposures subject to a 1250% risk weight or the equivalent of a
deduction should be included here.
Line item 49 Net Short
Report the RWA equivalent according to the standardized measurement method for net short nonmodeled securitization exposures including nth-to-default credit derivatives. For purposes of CCAR
submission, traded securitization exposures subject to a 1250% risk weight or the equivalent of a
deduction should be included here.
Line item 50 Specific risk add-on (excluding securitization and correlation)
This item is a shaded cell and is derived from sum of items 51 through 56. RWA equivalent for
specific risk based on the standardized measurement method as applicable. This should not include
RWA according to the standardized measurement method for exposures included in the correlation
trading portfolio or the standardized approach for other non-correlation related traded
securitization exposures.
Line item 51 Sovereign debt positions
Report specific risk add-ons for sovereign debt positions for which the BHC’s VaR-based measure
does not capture all material aspects of specific risk.
Line item 52 Government sponsored entity (GSE) debt positions
Report specific risk add-ons for GSE debt positions for which the BHC’s VaR-based measure does
not capture all material aspects of specific risk.
Line item 53 Depository institution, foreign bank, and credit union debt positions
Report specific risk add-ons for depository institutions, foreign banking organization, and credit
union debt positions, for which the BHC’s VaR-based measure does not capture all material aspects
of specific risk.
Line item 54 Public sector entity (PSE) debt positions
Report total specific risk add-on for PSE debt positions, for which the BHC’s VaR-based measure
does not capture all material aspects of specific risk.
Line item 55 Corporate debt positions
41

Report Specific risk add-on for corporate debt positions, for which the BHC’s VaR-based measure
does not capture all material aspects of specific risk.
Line item 56 Equity
Report specific risk add-on for equity positions, for which the BHC’s VaR-based measure does not
capture all material aspects of specific risk.
Line item 57 Capital requirement for de minimis exposures
Report the RWA equivalent for de minimis positions that are not captured in the VaR-based
measure.
Line item 58 Other RWA
If the BHC is unable to assign RWA to one of the above categories, even on a best-efforts basis, they
should be reported in this line.
Line item 59 Excess allowance for loan and lease losses (General risk-based capital rules)
Definition of the BHC’s projections should correlate to the definitions outlined by the corresponding
MDRM code (shown in column C) of the FR Y-9C report where applicable.
Line item 60 Excess allowance for loan and lease losses (Revised regulatory capital rule, July
2013)
Report excess allowance for loan and lease losses per the Revised Regulatory Capital Rule.
Line item 61 Allocated transfer risk reserve
Definition of the BHC’s projections should correlate to the definitions outlined by the corresponding
MDRM code (shown in column C) of the FR Y-9C report where applicable.
Line item 62 Total RWA (General risk-based capital rules)
This item is a shaded cell and is derived from the sum of items 7, 42, and 58 less items 59 and 61.
Line item 63 Total RWA (Standardized Approach per revised regulatory capital rule, July
2013)
This item is a shaded cell and is derived from the sum of items 18, 42, and 58 less items 60 and 61.
Memoranda for Derivative Contracts
Provide balances (and not in terms of RWA) consistent with FR Y-9C instructions for each MDRM
code.
Line items 64 through 72 Various
Definition of the BHC’s projections should correlate to the definitions outlined by the corresponding
MDRM code (shown in column C) of the FR Y-9C report.

42

A.1.c.2—Advanced RWA
Only advanced approaches BHCs that have exited parallel run are required to complete the
“Advanced RWA" worksheet.
BHCs subject to subpart E of the revised regulatory capital rule that have exited the parallel run
process and that have received notification from its primary Federal supervisor under section
121(d) of the advanced approaches rule are required to complete the “Advanced RWA” worksheet.
For the purpose of completing the “Advanced RWA” worksheet, BHCs that have exited parallel run
are required to report credit and operational risk-weighted assets using the methodologies in the
current advanced approaches capital rules (72 Federal Register 69288, December 7, 2007) for the
reporting quarters through 4Q2013. For subsequent quarters, BHCs that have exited parallel run
are required to report credit and operational risk-weighted assets using the methodologies under
the advanced approaches of the revised regulatory capital rule (July 2013).
MDRM codes have been included in the worksheet (column C) and correspond to the definitions for
the FFIEC 101 line items where applicable.
BHCs that are subject to market risk capital requirements at the as of date are required to complete
the market risk-weighted asset section within the worksheet. However, if a BHC projects to meet
the trading activity threshold that would require it to be subject to the market risk capital
requirements during the forecast period, then the BHC should complete the market risk-weighted
asset section within the worksheet. Please refer to the final market risk capital rule released by the
U.S. banking agencies (77 Federal Register 53060, August 30, 2012) for details of the requirements
of the rule.
Advanced Approaches Credit Risk (Including CCR and non-trading credit risk), with 1.06
scaling factor and Operational Risk
Line item 1 Advanced Approaches Credit RWA
This item is a shaded cell and is derived from item 6.
Line item 2 Advanced Approaches Operational RWA
This item is a shaded cell and is derived from item 61.
Line item 3 Market RWA
This item is a shaded cell and is derived from item 63.
Line item 4 Other RWA and Adjustments
This item is a shaded cell and is derived from item 79 less item 80.
Line item 5 Total RWA
This item is a shaded cell and is derived from item 81.
Line items 6 through 62: Advanced Approaches Credit Risk (Including CCR and non-trading
credit risk), with 1.06 scaling factor and Operational Risk
Line item 6 Advanced Approaches Credit RWA
43

This item is a shaded cell and is derived from sum of items 7, 18, 25, 37 or 38, 52, 54, 55, and 60..
Line items 7 through 62 Various
Definition of the BHC’s projections should correlate to the definitions outlined by the corresponding
MDRM code (shown in column C) of the FFIEC 101 report per the current advanced approaches
capital rules (72 Federal Register 69288, December 7, 2007) for reporting periods through 4Q2013
and per under the advanced approaches of the revised regulatory capital rule (July 2013) for
reporting periods 1Q2014 and onward.
Market Risk
If a BHC does not have a particular portfolio or no trading book at all, risk-weighted assets should
be reported as 0.
For items 63 through 78, refer to instructions for items 42 through 57, respectively, for
market risk under the “General RWA” worksheet.
Line item 79 Other RWA
If the BHC is unable to assign RWA to one of the above categories, even on a best-efforts basis, they
should be reported in this line.
Line item 80 Excess eligible credit reserves not included in tier 2 capital
Include excess eligible credit reserves not included in tier 2 capital, consistent with the current
advanced approaches capital rules (72 Federal Register 69288, December 7, 2007) for reporting
periods through 4Q2013 and the advanced approaches of the revised regulatory capital rule (July
2013) for reporting periods 1Q2014 and onward.
Line item 81 Total RWA
This item is a shaded cell and is derived from sum of items 6, 61, 63, and 79 less item 80.

44

A.1.d—Capital
The Capital worksheets collect projections of the main drivers of equity capital and the key
components of the regulatory capital schedule. MDRM codes are provided in the ‘Notes’ column
for many of the line items.
The schedule collects projections of components of equity capital and regulatory capital (as
reported in FR Y-9C schedules HI-A and HC-R), components of assets and liabilities (as reported in
schedules HC, HC- F, HC-G), and deferred tax asset items. The projections for 4Q13 should follow
the definitions currently used in the FR Y-9C and FFIEC 101 reports and found in the Federal
Reserve’s risk based capital guidelines. Thereafter (i.e., beginning in 1Q2014), advanced
approaches BHCs must follow the revised regulatory capital rule with regards to capital
projections, while non-advanced approaches BHCs will continue to use the existing general riskbased capital rules until 4Q2014. Furthermore, in the event that a BHC has exited parallel run, the
BHC must report capital through 4Q2013 consistent with the advanced approaches rule (72
Federal Register 69288), after which the BHC is required to provide projections based on the
revised regulatory capital rule. All data collected in the Capital worksheet should be reported on a
quarterly basis and not on a year-to-date, cumulative basis. Note that item 156, Total number of
bank holding company common shares outstanding, and item 171, Common shares outstanding,
should be reported in millions of shares.
BHCs are required to provide projections of tier 1 common capital, tier 1 capital, and total capital
based on the general risk-based capital rule for all quarters. Tier 1 common capital is defined as tier
1 capital less non-common elements 4, including perpetual preferred stock and related surplus,
minority interest in subsidiaries, trust preferred securities, and mandatory convertible preferred
securities. In addition, advanced-approaches BHCs are to provide capital projections following the
guidance and definitions for common equity tier 1, tier 1 capital, and tier 2 capital in accordance
with the revised regulatory capital rule, beginning in 1Q2014. Likewise, non-advanced
approaches BHCs are required to provide capital projections following the revised regulatory
capital rule guidance starting 1Q2015.
The projections should clearly show any proposed capital distributions or other scenariodependent actions that would affect the BHC’s regulatory capital, including any assumptions
required under the Board's regulations.
For the purposes of reporting items 1, 2 and 4 through 16, BHCs should report data on a quarterto-date basis.
For purposes of reporting item 24, “Qualifying restricted core capital elements”, BHCs should treat
the phase-out of trust preferred securities (TruPS) in a manner consistent with the final rule. That
is, advanced-approaches BHCs should begin to adopt a 50 percent phase-out approach of their nonqualifying tier 1 capital instruments (including TruPS) beginning in 1Q14, 25 percent beginning in
1Q15, and 0 percent as of 1Q16 and thereafter. Non-advanced approaches BHCs must start to
adopt the 25 percent phase-out approach starting in 1Q15.

Non-common elements should include the following items captured in the FR Y-9C: Schedule
HC, line item 23 net of Schedule HC-R, line item 5; and Schedule HC-R, line items 6a, 6b, and 6c.
4

45

SCHEDULE HI-A—CHANGES IN BANK HOLDING COMPANY EQUITY CAPITAL
Line items 1 through 17: ITEMS RELATED TO SCHEDULE HI-A—CHANGES IN BANK HOLDING
COMPANY EQUITY CAPITAL
Line item 1 Total bank holding company equity capital most recently reported for the end
of previous QUARTER
Report total bank holding company equity capital most recently reported for the end of previous
quarter, as defined in the FR Y-9C, Schedule HI-A, item 1 (except FR Y-9C, Schedule HI-A, item 1, is
reported for the end of the previous calendar year).
Line item 2 Effect of changes in accounting principles and corrections of material
accounting errors
Report the effect of changes in accounting principles and corrections of material accounting errors,
as defined in the FR Y-9C, Schedule HI-A, item 2.
Line item 3 Balance end of previous QUARTER as restated
Report the sum of items 1 and 2.
Line item 4 Net Income (loss) attributable to bank holding company
Report net income (loss) attributable to bank holding company, as defined in the FR Y-9C, Schedule
HI-A, item 4.
Line item 5 Sale of perpetual preferred stock, gross
Report the sale of perpetual preferred stock, gross, as defined in the FR Y-9C, Schedule HI-A, item
5.a.
Line item 6 Conversion or retirement of perpetual preferred stock
Report the conversion or retirement of perpetual preferred stock, as defined in the FR Y-9C,
Schedule HI-A, item 5.b.
Line item 7 Sale of common stock, gross
Report the sale of common stock, gross, as defined in the FR Y-9C, Schedule HI-A, item 6.a.
Line item 8 Conversion or retirement of common stock
Report the conversion or retirement of common stock, as defined in the FR Y-9C, Schedule HI-A,
item 6.b.
Line item 9 Sale of treasury stock
Report the sale of treasury stock, as defined in the FR Y-9C, Schedule HI-A, item 7.
Line item 10 Purchase of treasury stock
Report the purchase of treasury stock, as defined in the FR Y-9C, Schedule HI-A, item 8.
Line item 11 Changes incident to business combinations, net
Report the changes incident to business combinations, net, as defined in the FR Y-9C, Schedule HI-A,
item 9.
Line item 12 Cash dividends declared on preferred stock
Report cash dividends declared on preferred stock, as defined in the FR Y-9C, Schedule HI-A, item
10.
46

Line item 13 Cash dividends declared on common stock
Report cash dividends declared on common stock, as defined in the FR Y-9C, Schedule HI-A, item
11.
Line item 14 Other comprehensive income
Report other comprehensive income, as defined in the FR Y-9C, Schedule HI-A, item 12.
Line item 15 Change in the offsetting debit to the liability for Employee Stock Ownership
Plan (ESOP) debt guaranteed by the bank holding company
Report the change in the offsetting debit to the liability for Employee Stock Ownership Plan (ESOP)
debt guaranteed by the bank holding company, as defined in the FR Y-9C, Schedule HI-A, item 13.
Line item 16 Other adjustments to equity capital (not included above)
Report other adjustments to equity capital, as defined in the FR Y-9C, Schedule HI-A, item 12.
Report amounts separately and provide a text explanation of each type of adjustment to equity
capital included in this item in item M.1 at the end of this worksheet.
Line item 17 Total bank holding company equity capital end of current period
Report the sum of items 3, 4, 5, 6, 7, 8, 9, 11, 14, 15 and 16, less items 10, 12 and 13.
SCHEDULE HC-R or FFIEC 101 Schedule A (applicable for advanced approaches BHCs that
exit parallel run only) per general risk-based capital rules and 72 Federal Register 69288,
December 7, 2007
Line items 18 through 32: ITEMS RELATED TO SCHEDULE HC-R or FFIEC 101 Schedule A
(applicable for advanced approaches BHCs that exit parallel run only) per general risk-based capital
rules and 72 Federal Register 69288, December 7, 2007
Tier 1 Capital
Line item 18 Total bank holding company equity capital Report the amount from item 17,
above.
Line item 19 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)
Report net unrealized gains (losses) on available-for-sale securities, as defined in the FR Y-9C,
Schedule HC-R, item 2, as well as the FFIEC 101 (Schedule A), item 2. If a gain, report as a positive
value; if a loss, report as a negative value.
Line item 20 Net unrealized loss on available-for-sale equity securities (report loss as a
positive value)
Report net unrealized loss on available-for-sale equity securities, as defined in the FR Y-9C,
Schedule HC-R, item 3, as well as the FFIEC 101 (Schedule A), item 3. Report the loss as a positive
value.
Line item 21 Accumulated net gains (losses) on cash flow hedges (if a gain, report as a
positive value; if a loss, report as a negative value)
Report accumulated net gains (losses) on cash flow hedges, as defined in the FR Y-9C, Schedule HCR, item 4, as well as the FFIEC 101 (Schedule A), item 4. Include amounts recorded in accumulated
47

other comprehensive income (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.
Line item 22 Nonqualifying perpetual preferred stock
Report nonqualifying perpetual preferred stock, as defined in the FR Y-9C, Schedule HC-R, item 5, as
well as the FFIEC 101 (Schedule A), item 5.
Line item 23 Qualifying Class A noncontrolling (minority) interests in consolidated
subsidiaries
Report qualifying Class A noncontrolling (minority) interests in consolidated subsidiaries, as
defined in the FR Y-9C, Schedule HC-R, item 6.a, as well as the FFIEC 101 (Schedule A), item 6a.
Line item 24 Qualifying restricted core capital elements (other than cumulative perpetual
preferred stock)
Report qualifying restricted core capital elements (other than cumulative perpetual preferred
stock), as defined in the FR Y-9C, Schedule HC-R, item 6.b, as well as the FFIEC 101 (Schedule A),
item 6b.
Line item 25 Qualifying mandatory convertible preferred securities of internationally
active bank holding companies
Report qualifying mandatory convertible preferred securities of internationally active bank holding
companies, as defined in the FR Y-9C, Schedule HC-R, item 6.c, as well as the FFIEC 101 (Schedule
A), item 6c.
Line item 26 Disallowed goodwill and other disallowed intangible assets
Report disallowed goodwill and other disallowed intangible assets, as defined in the FR Y-9C,
Schedule HC-R, item 7.a, as well as the FFIEC 101 (Schedule A), item 7a.
Line item 27 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)
Report the 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, as defined in the FR Y-9C, Schedule HC-R, item 7.b, as well as the
FFIEC 101 (Schedule A), item 7b. If a net gain, report as a positive value; if a net loss, report as a
negative value.
Line item 28 Subtotal
Report the sum of items 18, 23, 24 and 25, less items 19, 20, 21, 22, 26 and 27.
Line item 29 Disallowed servicing assets and purchased credit card relationships
Report disallowed servicing assets and purchased credit card relationships, as defined in the FR Y9C, Schedule HC-R, item 9.a, as well as the FFIEC 101 (Schedule A), item 9a.
Line item 30 Disallowed deferred tax assets
Report disallowed deferred tax assets, as defined in the FR Y-9C, Schedule HC-R, item 9.b, as well as
the FFIEC 101 (Schedule A), item 9b.
48

Line item 31 Shortfall of eligible credit reserves below total expected credit losses (50% of
shortfall plus any Tier 2 carryover) (advanced approaches institutions that exit parallel run
only)
Report 50 percent of the amount by which total expected credit losses exceed eligible credit
reserves in this item (plus any tier 2 carryover associated with this amount), as defined in the
FFIEC 101 (Schedule A), item 9c.
Line item 32 Gain-on-sale associated with securitization exposures (advanced approaches
institutions that exit parallel run only)
Report gain-on-sale associated with securitization exposures, as defined in the FFIEC 101 (Schedule
A), item 9d.
Line item 33 Certain failed capital markets transactions (50% of deductions plus any Tier 2
carryover) (advanced approaches institutions that exit parallel run only)
Report in this item 50% of the current market value of the deliverables owed to the banking
organization for non-delivery versus-payment (non-DvP) and non-payment-versus-payment (non
PvP) transactions (with a normal settlement period) where the banking organization has not
received the deliverables by the fifth business day after counterparty delivery was due, as defined
in the FFIEC 101 (Schedule A), item 9e.
Line item 34 Other securitization deductions (50% of deductions plus any Tier 2 carryover)
(advanced approaches institutions that exit parallel run only)
Report in this item 50% of all non-gain-on-sale securitization exposures required to be deducted
from capital under the final rule, as defined in the FFIEC 101 (Schedule A), item 9f.
Line item 35 Insurance underwriting subsidiaries’ minimum regulatory capital (advanced
approaches institutions that exit parallel run only)
For BHCs with consolidated insurance underwriting subsidiaries that are functionally regulated by
a state insurance regulator (or subject to comparable supervision and regulatory capital
requirements in a non U.S. jurisdiction), as defined in the FFIEC 101 (Schedule A), item 10a.
Line item 36 Other additions to (deductions from) tier 1 capital
Report other additions to (deductions from) tier 1 capital, as defined in the FR Y-9C, Schedule HC-R,
item 10, or the FFIEC 101 (Schedule A), item 10b. Report amounts separately and provide a text
explanation of each type of addition to (deduction from) tier 1 capital included in this item in item
M.2 at the end of this worksheet.
Line item 37 Tier 1 capital
Report the sum of items 28 and 36, less items 29 through 35.
Tier 2 Capital
Line item 38 Qualifying subordinated debt, redeemable preferred stock, and restricted
core capital elements (except Class B noncontrolling (minority) interest) not includable in
items 24 or 25
Report the restricted core capital elements, as defined in the FR Y-9C, Schedule HC-R, item 12, or
the FFIEC 101 (Schedule A), item 12.
Line item 39

Cumulative perpetual preferred stock included in item 22 and Class B
49

noncontrolling (minority) interest not included in item 24, but includable in tier 2 capital
Report the appropriate tier 2 capital items as defined in the FR Y-9C, Schedule HC-R, item 13, or
FFIEC 101 (Schedule A), item 13.
Line item 40 Allowance for loan and lease losses includable in tier 2 capital
Report the allowance for loan and lease losses includible in tier 2 capital as defined in the FR Y-9C,
Schedule HC-R, item 14.
Line item 41 Excess of eligible credit reserves over total expected credit loss (up to 0.60%
of credit risk-weighted assets) (advanced approaches institutions that exit parallel run only)
If eligible credit reserves exceed total ECL, then report in this item
the amount by which eligible credit reserves exceed ECL, up to a maximum amount of
0.60 percent of credit-risk-weighted assets, as defined in the FFIEC 101 (Schedule A), item 14.
Line item 42 Unrealized gains on available-for-sale equity securities includable in tier 2
capital
Report the Unrealized gains on available-for-sale equity securities includable in tier 2 capital as
defined in the FR Y-9C, Schedule HC-R, item 15, and the FFIEC 101 (Schedule A), item 15.
Line item 43 Insurance underwriting subsidiaries’ minimum regulatory capital (advanced
approaches institutions that exit parallel run only)
Report in this item 50% of the insurance underwriting subsidiary’s minimum regulatory capital
requirement as described in item 10a above. If the amount deductible from tier 2 capital exceeds
the BHC’s actual tier 2 capital, the BHC must report the excess in item 10a above, as defined in the
FFIEC (Schedule A), item 16a.
Line item 44 Other additions to (deductions from) tier 2 (advanced approaches
institutions that exit parallel run only)
Report other tier 2 capital components as defined in the FFIEC 101 (Schedule A), item 16b.
Line item 45 Shortfall of eligible credit reserves below total expected credit losses (up to
lower of 50% of the shortfall or amount of Tier 2 capital) (advanced approaches institutions
that exit parallel run only)
Report in the item 50 percent of any shortfall of eligible credit reserves below total expected credit
losses, as defined in the FFIEC 101 (Schedule A), item 17a.
Line item 46 Certain failed capital markets transactions (up to lower of 50% of deductions
from such failed transactions or amount of Tier 2 capital) (advanced approaches institutions
that exit parallel run only)
Report in this item 50% of certain failed capital markets transactions, as defined in the FFIEC 101
(Schedule A), item 17b.
Line item 47 Other securitization deductions (up to lower of 50% of deductions or amount
of Tier 2 capital) (advanced approaches institutions that exit parallel run only)
Report in this item 50% of all non-gain-on-sale securitization exposures required to be deducted
from capital under the final rule, as defined in the FFIEC 101 (Schedule A), item 17c.
Line item 48 Other Tier 2 capital components
Report the amount of any items that qualify for inclusion in Tier 2 capital, as defined in the FR Y-9C,
Schedule HC-R, item 16.
50

Line item 49 Tier 2 capital
This is a shaded cell that is the sum of items 33 through 37.
Line item 50 Allowable tier 2 capital
This is a shaded cell that equals the lesser of item 32 or 38.
Line item 51 Deductions for total risk-based capital
Report deductions for total risk based capital, as defined in the FR Y-9C, Schedule HC-R, item 20 and
the FFIEC 101 (Schedule A), item 21.
Line item 52 Total risk-based capital
This is a shaded cell that is the sum of items 32, 39 and 40, less item 41.

Regulatory Capital per Revised Regulatory Capital Rule (July 2013)

Line items 53 through 121 that specify “reflective of transition provisions” means that the
transition provisions per the revised regulatory capital rule applies and should be reflected
accordingly in the line item.
Line item 53 AOCI opt-out election
Non-advanced approaches BHCs have a one-time election to opt-out of the requirement to
include most components of AOCI in common equity tier 1 capital (with the exception of
accumulated net gains and losses on cash flow hedges related to items that are not recognized at
fair value on the balance sheet). A non-advanced approaches holding company that makes this
AOCI opt-out election must make the same election on the March 31, 2015 FR Y-9C filing. Enter
“1” to opt out or “0” to opt in.
As provided in section 22(b)(ii) of the revised regulatory capital framework, a non-advanced
approaches banking organization that seeks to make an AOCI opt-out election is required to do so
upon filing its first Call Report or FR Y-9 series report after the date upon which it becomes
subject to the final rule (January 1, 2015). Thus, a banking organization’s response to line item
53 of the “Capital Composition” tab for the purposes of the 2014 CCAR and stress test cycles
would not be binding upon it when that response is provided prior to it making the one-time,
permanent AOCI opt-out election in the relevant Call Report or FR Y-9 series report. However,
the banking organization should provide a response to line item 53 of the “Capital Composition”
tab that best reflects its expected choice with regard to the AOCI opt-out election.
Common Equity Tier 1
Line item 54 Common stock and related surplus, net of treasury stock and unearned
employee stock ownership plan (ESOP) shares
(1) Common stock: report the amount of common stock reported in FR Y-9C Schedule HC, item 24,
provided it meets the criteria for common equity tier 1 capital based on the revised regulatory
capital rules of the Federal Reserve. Include capital instruments issued by mutual banking
organizations that meet the criteria for common equity tier 1 capital.
(2) PLUS: related surplus: adjust the amount reported in FR Y-9C Schedule HC, item 25 as follows:
include the net amount formally transferred to the surplus account, including capital contributions,
51

and any amount received for common stock in excess of its par or stated value on or before the
report date; exclude adjustments arising from treasury stock transactions.
(3) LESS: treasury stock, unearned ESOP shares, and any other contra-equity components.
Line item 55 Retained earnings
Report the amount of the holding company’s retained earnings as reported in FR Y-9C Schedule HC,
item 26(a).
Line item 56 Accumulated other comprehensive income (AOCI)
NOTE: Do not apply a transition provision multiplier for this item. The phase-out provisions are
only reflected in the subtotal, item 58 below.
Report the amount of AOCI as reported under generally accepted accounting principles (GAAP) in
the U.S. that is included in FR Y-9C Schedule HC, item 26(b).
Line item 57 Common equity tier 1 minority interest includable in common equity tier 1
capital.
NOTE: Do not apply a transition provision multiplier for this item. The phase-out provisions are
only reflected in the subtotal, item 58 below.
Report the aggregate amount of common equity tier 1 minority interest consistent with section 21
of the revised regulatory capital rules. Common equity tier 1 minority interest means the common
equity tier 1 capital of a depository institution or foreign bank that is a consolidated subsidiary of
the holding company and that is not owned by the holding company. In addition, the capital
instruments issued by the subsidiary must meet all of the criteria for common equity tier 1 capital
(qualifying common equity tier 1 capital).
The minority interest limitations apply only to the consolidated subsidiaries that have common
equity tier 1 capital in excess of capital necessary to meet the minimum capital requirements plus
the capital conservation buffer. For example, a subsidiary with a common equity tier 1 capital ratio
of 8 percent that needs to maintain a common equity tier 1 capital ratio of more than 7 percent to
avoid limitations on capital distributions and discretionary bonus payments is considered to have
“surplus” common equity tier 1 capital. Thus, at the consolidated level, the holding company may
not include the portion of such surplus common equity tier 1 capital and is required to phase out
this surplus minority interest. The surplus minority interest will be phased out in item 58
therefore; do not apply any transition provision multiplier for item 57.
Line item 58 Common equity tier 1 capital before adjustments and deductions
This line item captures the sum of line items 54 through 57 multiplied by the applicable transition
provision for the corresponding calendar year (see table below). The Transition Provision section
of the revised capital rule issued on July 2, 2013 outlines these adjustments and deductions. These
adjustments are not reflected in the individual line items above but must be reflected in item 58.
Apply the transition provisions in accordance with the following schedule:
Calendar year

Transition Provision: percentage of the amount of
surplus or non-qualifying minority interest that can be
included in regulatory capital during the transition
period
52

2014

80

2015

60

2016

40

2017

20

2018 and thereafter

0

Common equity tier 1 capital: adjustments and deductions
Line item 59 Goodwill net of associated deferred tax liabilities (DTLs)
Report the amount of goodwill included in FR Y-9C Schedule HC, item 10(a).
However, if the holding company has a DTL that is specifically related to goodwill acquired in a
taxable purchase business combination that it chooses to net against the goodwill, the amount of
disallowed goodwill to be reported in this item should be reduced by the amount of the associated
DTL.
If a holding company has significant investments in the capital of unconsolidated financial
institutions in the form of common stock, the holding company should report in this item goodwill
embedded in the valuation of a significant investment in the capital of an unconsolidated financial
institution in the form of common stock (embedded goodwill). Such deduction of embedded
goodwill would apply to investments accounted for under the equity method. Under GAAP, if there
is a difference between the initial cost basis of the investment and the amount of underlying equity
in the net assets of the investee, the resulting difference should be accounted for as if the investee
were a consolidated subsidiary (which may include imputed goodwill).
There are no transition provisions for this item.
Line item 60 Intangible assets (other than goodwill and mortgage servicing assets (MSAs)),
net of associated DTLs
NOTE: Do not apply a transition provision multiplier for this item. The phase-out provisions are
only reflected in the subtotal, item 71, below.
Report all intangible assets (other than goodwill and MSAs) net of associated DTLs, included in FR
Y-9C Schedule HC-M, items 12.b and 12.c, that do not qualify for inclusion in common equity tier 1
capital under the regulatory capital rules. Generally, all purchased credit card relationships (PCCRs)
and non-mortgage servicing rights, reported in FR Y-9C Schedule HC-M, item 12.b, and all other
identifiable intangibles, reported in FR Y-9C Schedule HC-M, item 12.c, do not qualify for inclusion
in common equity tier 1 capital and should be included in this item.
Further, if the holding company has a DTL that is specifically related to an intangible asset (other
than servicing assets and PCCRs) acquired in a nontaxable purchase business combination that it
chooses to net against the intangible asset for regulatory capital purposes, the amount of
disallowed intangibles to be reported in this item should be reduced by the amount of the
associated DTL. However, a DTL that the holding company chooses to net against the related
intangible reported in this item may not also be netted against DTAs when the holding company

53

determines the amount of DTAs that are dependent upon future taxable income and calculates the
maximum allowable amount of such DTAs for regulatory capital purposes.
If the amount reported for other identifiable intangible assets in FR Y-9C Schedule HC-M, item 12.c,
includes intangible assets that were recorded on the reporting holding company's balance sheet on
or before February 19, 1992, the remaining book value as of the report date of these intangible
assets may be excluded from this item.
Line item 61 Deferred Tax Assets (DTAs) that arise from net operating loss and tax credit
carryforwards, net of any related valuation allowances and net of DTLs
NOTE: Do not apply a transition provision multiplier for this item. The phase-out provisions are
only reflected in the subtotal, item 71, below.
Report the amount of DTAs that arise from net operating loss and tax credit carryforwards, net of
any related valuation allowances and net of DTLs.
AOCI-related adjustments
If Item 53 is “1” for “Yes”, complete items 62 through 66 only for AOCI related adjustments.
Line item 62 Net unrealized gains (losses) on available-for-sale securities
Report the amount of net unrealized holding gains (losses) on available-for-sale securities, net of
applicable taxes, that is included in FR Y-9C Schedule HC, item 26.b, “Accumulated other
comprehensive income.” If the amount is a net gain, report it as a positive value in this item. If the
amount is a net loss, report it as a negative value in this item.
Line item 63 Net unrealized loss on available-for-sale preferred stock classified as an equity
security under GAAP and available-for-sale equity exposures
Report as a positive value net unrealized loss on available-for-sale preferred stock classified as an
equity security under GAAP and available-for-sale equity exposures that is included in FR Y-9C
Schedule HC, item 26.b, “Accumulated other comprehensive income.”
Line item 64 Accumulated net gains (losses) on cash flow hedges
Report the amount of accumulated net gains (losses) on cash flow hedges that is included in FR Y9C Schedule HC, item 26.b, “Accumulated other comprehensive income.” If the amount is a net gain,
report it as a positive value in this item. If the amount is a net loss, report it as a negative value in
this item.
Line item 65 Amounts recorded in AOCI attributed to defined benefit postretirement plans
resulting from the initial and subsequent application of the relevant GAAP standards that
pertain to such plans
Report the amounts recorded in AOCI and included in FR Y-9C Schedule HC, item 26.b,
“Accumulated other comprehensive income,” resulting from the initial and subsequent application
of ASC Subtopic 715-20 (formerly FASB Statement No. 158, “Employers’ Accounting for Defined
Benefit Pension and Other Postretirement Plans”) to defined benefit postretirement plans resulting
from the initial and subsequent application of the relevant GAAP standards that pertain to such
plans. A holding company may exclude this portion related to pension assets deducted in item 36
above. If the amount is a net gain, report it as a positive value in this item. If the amount is a net loss,
report it as a negative value in this item.
54

Line item 66 Net unrealized gains (losses) on held-to-maturity securities that are included
in AOCI
Report the amount of net unrealized gains (losses) that are not credit-related on held-to-maturity
securities and are included in AOCI as reported in FR Y-9C Schedule HC, item 26.b, “Accumulated
other comprehensive income.” If the amount is a net gain, report it as a positive value. If the amount
is a net loss, report it as a negative value.
Include (i) the unamortized balance of the unrealized holding gain (loss) that existed at the date of
transfer of a debt security transferred into the held-to-maturity category from the available-for-sale
category and (ii) the unaccreted portion of other-than-temporary impairment losses on availablefor-sale and held-to-maturity debt securities that was not recognized in earnings in accordance
with ASC Topic 320, Investments-Debt and Equity Securities (formerly FASB Statement No. 115,
“Accounting for Certain Investments in Debt and Equity Securities”).
If Item 53 is “0” for “No”, complete item 67 only for AOCI related adjustments.
Line item 67 Accumulated net gain (loss) on cash flow hedges included in AOCI, net of
applicable tax effects, that relate to the hedging of items that are not recognized at fair value
on the balance sheet
Report the amount of accumulated net gain (loss) on cash flow hedges included in AOCI, net of
applicable tax effects that relate to the hedging of items not recognized at fair value on the balance
sheet. If the amount is a net gain, report it as a positive value. If the amount is a net loss, report it as
a negative value.
Other deductions from (additions to) common equity tier 1 capital before threshold-based
deductions
Line item 68 Unrealized net gain (loss) related to changes in the fair value of liabilities that
are due to changes in own credit risk
NOTE: Do not apply a transition provision multiplier for this item. The phase-out provisions are
only reflected in the subtotal, item 71, below.
Report the amount of unrealized net gain (loss) related to changes in the fair value of liabilities that
are due to changes in the holding company’s own credit risk. If the amount is a net gain, report it as
a positive value in this item. If the amount is a net loss, report it as a negative value in this item.
Advanced approaches holding companies only: include the credit spread premium over the risk
free rate for derivatives that are liabilities.
Line item 69 All other deductions from (additions to) common equity tier 1 capital before
threshold-based deductions
NOTE: Do not apply a transition provision multiplier for this item. The phase-out provisions are
only reflected in the subtotal, item 71, below.
Report the amount of other deductions from (additions to) common equity tier 1 capital that are
not included in items above, as described below.
(1) After-tax gain-on-sale in connection with a securitization exposure.
NOTE: Do not apply a transition provision multiplier for this item. The phase-out provisions
are only reflected in the subtotal, item 71, below.
55

Include any after-tax gain-on-sale in connection with a securitization exposure. Gain-on-sale
means an increase in the equity capital of a holding company resulting from a securitization
(other than an increase in equity capital resulting from the holding company’s receipt of
cash in connection with the securitization or reporting of a mortgage servicing asset on FR
Y-9C Schedule HC).
(2) Defined benefit pension fund assets, net of associated DTLs.
NOTE: Do not apply a transition provision multiplier for this item. The phase-out provisions
are only reflected in the subtotal, item 71, below.
A holding company must deduct defined benefit pension fund assets, net of associated DTLs,
held by a holding company. With the prior approval of the Federal Reserve, this deduction is
not required for any defined benefit pension fund net asset to the extent the holding
company has unrestricted and unfettered access to the assets in that fund. For an insured
depository institution, no deduction is required.
A holding company must risk weight any portion of the defined benefit pension fund asset
that is not deducted as if the holding company directly holds a proportional ownership
share of each exposure in the defined benefit pension fund.
(3) Investments in the holding company’s own shares to the extent not excluded as
part of treasury stock.
NOTE: Do not apply a transition provision multiplier for this item. The phase-out provisions
are only reflected in the subtotal, item 71, below.
Include the holding company’s investments in (including any contractual obligation to
purchase) its own common stock instruments, including direct, indirect, and synthetic
exposures to such instruments (as defined in the revised regulatory capital rules), to the
extent such instruments are not excluded as part of treasury stock, reported in item 54
above. If a holding company already deducts its investment in its own shares (for example,
treasury stock) from its common equity tier 1 capital elements, it does not need to make
such deduction twice.
A holding company may deduct gross long positions net of short positions in the same
underlying instrument only if the short positions involve no counterparty credit risk. The
holding company must look through any holdings of index securities to deduct investments
in its own capital instruments.
In addition:
(i) Gross long positions in investments in a holding company’s own regulatory capital
instruments resulting from holdings of index securities may be netted against short
positions in the same underlying index;
(ii) Short positions in index securities that are hedging long cash or synthetic positions may
be decomposed to recognize the hedge; and
(iii) The portion of the index that is composed of the same underlying exposure that is being
hedged may be used to offset the long position if both the exposure being hedged and
the short position in the index are covered positions under the market risk capital rule,
and the hedge is deemed effective by the holding company’s internal control processes
which would have been assessed by the Federal Reserve.
(4) Reciprocal cross-holdings in the capital of financial institutions in the form of
56

common stock.
NOTE: Do not apply a transition provision multiplier for this item. The phase-out provisions
are only reflected in the subtotal, item 71, below.
Include investments in the capital of other financial institutions (in the form of common
stock) that the holding company holds reciprocally (this is the corresponding deduction
approach). Such reciprocal crossholdings may result from a formal or informal arrangement
to swap, exchange, or otherwise intend to hold each other’s capital instruments.
(5) Equity investments in financial subsidiaries.
A holding company must deduct the aggregate amount of its outstanding equity investment,
including retained earnings, in its financial subsidiaries (as defined in 12 CFR 208.77) and
may not consolidate the assets and liabilities of a financial subsidiary with those of the
parent institution. No other deduction is required for these investments in the capital
instruments of financial subsidiaries.
(6) Advanced approaches holding companies only that exit parallel run.5
NOTE: Do not apply a transition provision multiplier for this item. The phase-out provisions
are only reflected in the subtotal, item 71, below.
Include the amount of expected credit loss that exceeds the eligible credit reserves.
Line item 70 Non-significant investments in the capital of unconsolidated financial
institutions in the form of common stock that exceed the 10 percent threshold for nonsignificant investments
NOTE: Do not apply a transition provision multiplier for this item. The phase-out provisions are
only reflected in the subtotal, item 71, below.
A holding company has a non-significant investment in the capital of an unconsolidated financial
institution (as defined in section 2 of the revised regulatory capital rules) if it owns 10 percent or
less of the issued and outstanding common shares of that institution.
Report the amount of non-significant investments in the capital of unconsolidated financial
institutions in the form of common stock that, in the aggregate, exceed the 10 percent threshold for
non-significant investments, calculated as described below. The holding company may apply
associated DTLs to this deduction.
Line item 71 Subtotal (item 58 minus items 59 through 70, reflective of transition
provisions)
This captures the item 58 less items 59 through 70 plus or minus the applicable adjustments
outlined in the Transition Provision section of the revised capital rule issued on July 2, 2013. These
transitional adjustments are not reflected in the individual line items above but must be reflected in
this item.
To calculate line item 71:
An advanced approaches holding company that exit the parallel run is an advanced approaches holding
company that has completed the parallel run process and received notification from the Federal Reserve
pursuant to section 121(d) of subpart E of the revised regulatory capital rules.
5

57

(i)
(ii)

Sum items 60, 61, 68, 69, 70 then multiply this sum by the percent that corresponds with
the accurate calendar year (see table below).
Add items 59, 62, 63, 64, 65, 66, 67 and the result of (i) to compute the subtotal
Calendar year
2014

Percentage of the deductions from
common equity tier 1 capital
20

2015

40

2016

60

2017

80

2018 and thereafter

100

Line item 72 Significant investments in the capital of unconsolidated financial institutions
in the form of common stock, net of associated DTLs, that exceed 10 percent common equity
tier 1 capital deduction threshold (item 103)
This item is a shaded cell and is derived from item 103.
NOTE: Do not apply a transition provision multiplier for this item. The phase-out provisions are
only reflected in the subtotal, item 78, below.
A holding company has a significant investment in the capital of an unconsolidated financial
institution when it owns more than 10 percent of the issued and outstanding common shares of
that institution.
Report the amount of significant investments in the capital of unconsolidated financial institutions
in the form of common stock that exceed the 10 percent common equity tier 1 capital deduction
threshold, calculated as follows:
(1) Determine the amount of significant investments in the capital of unconsolidated financial
institutions in the form of common stock.
(2) If the amount in (1) is greater than 10 percent of the amount of the subtotal in item 71,
report the difference as this line item 13.
(3) If the amount in (2) is less than 10 percent of the amount of the subtotal in item 71, report
zero.
If the holding company included embedded goodwill in item 59, to avoid double counting, the
holding company may net such embedded goodwill already deducted against the exposure amount
of the significant investment. For example, if a holding company has deducted $10 of goodwill
embedded in a $100 significant investment in the capital of an unconsolidated financial institution
in the form of common stock, the holding company is allowed to net such embedded goodwill
against the exposure amount of such significant investment (that is, the value of the investment is
$90 for purposes of the calculation of the amount that is subject to deduction).
Line item 73 MSAs, net of associated DTLs, that exceed the 10 percent common equity tier 1
capital deduction threshold (item 108)
This item is a shaded cell and is derived from item 108.
NOTE: Do not apply a transition provision multiplier for this item. The phase-out provisions are
58

only reflected in the subtotal, item 78, below.
Report the amount of MSAs included in FR Y-9C Schedule HC-M, item 12(a), net of associated DTLs,
that exceed the 10 percent common equity tier 1 capital deduction threshold as follows:
(1) Take the amount of MSAs as reported in FR Y-9C Schedule HC-M, item 12(a), net of
associated DTLs.
(2) If the amount in (1) is higher than 10 percent of the amount of the subtotal in item 71,
report the difference as this item 73.
(3) If the amount in (1) is lower than 10 percent of the amount of the subtotal in item 71, enter
zero.
Line item 74 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 (item 111)
This item is a shaded cell and is derived from item 111.
NOTE: Do not apply a transition provision multiplier for this item. The phase-out provisions are
only reflected in the subtotal, item 78, below:
(1) Report the amount of DTAs arising from temporary differences that the holding company
could not realize through net operating loss carrybacks net of any related valuation
allowances and net of associated DTLs (for example, DTAs resulting from the holding
company’s ALLL).
(2) If the amount in (1) is higher than 10 percent of the amount the subtotal in item 71, report
the difference as this line item.
(3) If the amount in (1) is lower than 10 percent of the amount of the subtotal in item 71, enter
zero.
DTAs arising from temporary differences that could be realized through net operating loss
carrybacks are not subject to deduction, and instead must be assigned a 100 percent risk weight.
Line item 75 Amount of significant investments in the capital of unconsolidated financial
institutions in the form of common stock; 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 (item 117)
This item is a shaded cell and is derived from item 117.
NOTE: Do not apply a transition provision multiplier for this item. The phase-out provisions are
only reflected in the subtotal, item 78, below.
The aggregate amount of the threshold items (that is, significant investments in the capital of
unconsolidated financial institutions in the form of common stock; 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) may not exceed 15 percent of the
holding company’s common equity tier 1 capital, net of applicable adjustments and deductions (the
15 percent common equity tier 1 capital deduction threshold).
59

Line item 76 Deductions applied to common equity tier 1 capital due to insufficient amount
of additional tier 1 capital and tier 2 capital to cover deductions
Report the total amount of deductions related to reciprocal cross holdings, non-significant
investments in the capital of unconsolidated financial institutions, and non-common stock
significant investments in the capital of unconsolidated financial institutions if the holding company
does not have a sufficient amount of additional tier 1 capital and tier 2 capital to cover these
deductions in items 84 and 94.
Line item 77 Total adjustments and deductions for common equity tier 1 capital (sum of
items 72 through 76, reflective of transition provisions)
This captures the sum of line items 72 to 76 after the adjustments outlined in the Transition
Provision section of the revised capital rule issued on July 2, 2013. These transitional adjustments
are not reflected in the individual line items above but must be reflected in item 77.
To calculate line item 77:
(i) Sum items 72 through 75 and then multiply this sum by the appropriate percent for the
corresponding calendar year (see table below).
(ii) Add item 76 to the result of (i) to compute item 77
Calendar year
2014

Percentage of the deductions from
common equity tier 1 capital
20

2015

40

2016

60

2017

80

2018 and thereafter

100

Line item 78 Common equity tier 1 capital
This item is a shaded cell and is derived from item 71 less item 77. This field will be auto-populated.
No calculation is needed.
Additional tier 1 capital
Line item 79 Additional tier 1 capital instruments plus related surplus
Starting on January 1, 2014 for the case of advanced approaches holding companies and on January
1, 2015 for non-advanced holding companies, report the portion of noncumulative perpetual
preferred stock and related surplus included in FR Y-9C Schedule HC, item 23, that satisfy all the
criteria for additional tier 1 capital in the revised regulatory capital rules of the Federal Reserve.
Include instruments that were (i) issued under the Small Business Job’s Act of 2010, or, prior to
October 4, 2010, under the Emergency Economic Stabilization Act of 2008 and (ii) were included in
the tier 1 capital under the Federal Reserve’s general risk-based capital rules (12 CFR part 225,
appendix A, and, if applicable, appendix E) (for example, tier 1 instruments issued under the TARP
program that are grandfathered permanently). Also include additional tier 1 capital instruments
60

issued as part of an ESOP, provided that the repurchase of such instruments is required solely by
virtue of ERISA for a banking organization that is not publicly-traded.
Line item 80 Non-qualifying capital instruments subject to phase out from additional tier 1
capital
NOTE: Do not apply a transition provision multiplier for this item. The phase-out provisions are
only reflected in the subtotal, item 82, below.
Starting on January 1, 2014 for the case of advanced approaches holding companies and on January
1, 2015 for non-advanced holding companies, report the total amount of non-qualifying capital
instruments that were included in tier 1 capital and outstanding as of January 1, 2014 as follows:
Depository institution holding companies with total consolidated assets of $15 billion or more as of
December 31, 2009 that are not 2010 MHCs must phase out non-qualifying capital instruments
(that is, debt or equity instruments that do not meet the criteria for additional tier 1 or tier 2 capital
instruments in section 20 of the revised regulatory capital rules, but that were issued and included
in tier 1 or tier 2 capital, respectively, prior to May 19, 2010) as set forth in Table 7 starting on
January 1, 2014 for an advanced approaches holding company that is not an SLHC and starting
January 1, 2015 for a non-advanced approaches holding company.
If non-advanced approaches holding companies have non-qualifying capital instruments that are
excluded from tier 1 capital, such non-qualifying capital instruments can be included in tier 2
capital, without limitation, provided the instruments meet the criteria for tier 2 capital set forth in
section 20(d) of the revised regulatory capital rules.
For the case of advanced approaches holding companies, non-qualifying capital instruments that
are phased out of tier 1 capital under Table 7 are fully includable in tier 2 capital until December 31,
2015. From January 1, 2016, until December 31, 2021, these holding companies are required to
phase out such non-qualifying capital instruments from tier 2 capital in accordance with the
percentage in Table 8.
Line item 81 Tier 1 minority interest not included in common equity tier 1 capital
NOTE: Do not apply a transition provision multiplier for this item. The phase-out provisions are
only reflected in the subtotal, item 82, below.
Report the amount of tier 1 minority interest that is includable at the consolidated level, as
described below.
For each consolidated subsidiary, perform the calculations in steps (1) through (10) of the
worksheet below. Sum up the results from step 10 for each consolidated subsidiary and report the
aggregate number in this item.
For tier 1 minority interest, there is no requirement that the subsidiary be a depository institution
or a foreign bank. However, the instrument that gives rise to tier 1 minority interest must meet all
the criteria for either common equity tier 1 capital or additional tier 1 capital instrument.
Line item 82 Additional tier 1 capital before deductions, reflective of transition provisions
This captures the total of items 79 through 81 plus or minus the applicable adjustments outlined in
the Transition Provision section of the revised capital rule issued on July 2, 2013. These transitional
adjustments are not reflected in the individual line items above but must be reflected in this item.
61

To calculate item 82:
(i) Multiply item 80 by the appropriate percent for the corresponding calendar year in Table
A (see table below).
(ii) Multiply item 81 by the appropriate percent for the corresponding calendar year in Table
B (see table below).
(iii) Sum item 79, (i) and (ii) to compute line item 82.
Table A
Calendar year

Percentage of non-qualifying capital instruments includable in
additional tier 1 (applicable to BHCs with total consolidated
assets of $15 billion or more as of December 31, 2009

2014

50

2015

25

2016 and thereafter

0

Table B
Calendar year

Percentage of the amount of surplus or non-qualifying
minority interest that can be included in regulatory capital
during the transition period

2014

80

2015

60

2016

40

2017

20

2018 and thereafter

0

Line item 83 Additional tier 1 capital deductions
NOTE: Do not apply a transition provision multiplier for this item. The phase-out provisions are
only reflected in the subtotal, item 84, below.
Report additional tier 1 capital deductions as the sum of the following elements:
Note that if an institution does not have a sufficient amount of additional tier 1 capital to reflect
these deductions, then the institution must deduct the shortfall from common equity tier 1 capital
a. Investments in own additional tier 1 capital instruments
NOTE: Do not apply a transition provision multiplier for this item. The phase-out provisions are
only reflected in the subtotal, item 84, below.
Report the holding company’s investments in (including any contractual obligation to purchase)
its own additional tier 1 instruments, whether held directly or indirectly.
62

A holding company may deduct gross long positions net of short positions in the
same underlying instrument only if the short positions involve no counterparty
risk.
The holding company must look through any holdings of index securities to deduct
investments in its own capital instruments. In addition:
(i) Gross long positions in investments in a holding company’s own regulatory capital
instruments resulting from holdings of index securities may be netted against short
positions in the same index;
(ii) Short positions in index securities that are hedging long cash or synthetic positions can
be decomposed to recognize the hedge; and
(iii) The portion of the index that is composed of the same underlying exposure that is
being hedged may be used to offset the long position if both the exposure being hedged
and the short position in the index are covered positions under the market risk capital
rule, and the hedge is deemed effective by the holding company’s internal control
processes.
b. Reciprocal cross-holdings in the capital of financial institutions
NOTE: Do not apply a transition provision multiplier for this item. The phase-out provisions are
only reflected in the subtotal, item 84, below.
Include investments in the additional tier 1 capital instruments of other financial institutions
that the holding company holds reciprocally, where such reciprocal crossholdings result from
a formal or informal arrangement to swap, exchange, or otherwise intend to hold each other’s
capital instruments. If the holding company does not have a sufficient amount of a specific
component of capital to effect the required deduction, the shortfall must be deducted from the
next higher (that is, more subordinated) component of regulatory capital.
For example, if a holding company is required to deduct a certain amount from additional tier
1 capital and it does not have additional tier 1 capital, then the deduction should be from
common equity tier 1 capital in item 76.
c. Non-significant investments in additional tier 1 capital of unconsolidated
financial institutions that exceed the 10 percent threshold for non-significant
investments
An institution has a non-significant investment in the capital of an unconsolidated
financial institution if it owns 10 percent or less of the issued and outstanding common
shares of that institution.
Calculate this amount as follows (similar to the calculation in item 70):
(1) Determine the aggregate amount of non-significant investments in the capital of
unconsolidated financial institutions in the form of common stock, additional tier
1, and tier 2 capital.
(2) Determine the amount of non-significant investments in the capital of
unconsolidated financial institutions in the form of additional tier 1 capital.
(3) If the amount in (1) is greater than the 10 percent threshold for non-significant
investments, then multiply the difference by the ratio of (2) over (1). Report this product
in this line item.
(4) If the amount in (1) is less than the 10 percent threshold for non-significant
63

investments, report zero.
d. Significant investments in the capital of unconsolidated financial institutions not in
the form of common stock to be deducted from additional tier 1 capital
NOTE: Do not apply a transition provision multiplier for this item. The phase-out provisions are
only reflected in the subtotal, item 84, below.
Report the total amount of significant investments in the capital of unconsolidated
financial institutions in the form of additional tier 1 capital.
e. Other adjustments and deductions
NOTE: Do not apply a transition provision multiplier for this item. The phase-out provisions are
only reflected in the subtotal, item 84, below.
Include adjustments and deductions applied to additional tier 1 capital due to insufficient tier
2 capital to cover deductions (related to reciprocal cross holdings, non-significant
investments in the tier 2 capital of unconsolidated financial institutions, and significant
investments in the tier 2 capital of unconsolidated financial institutions). Also include
adjustments and deductions related to the calculation of DTAs, gain-on-sale, deifned benefit
pension fund assets, changes in fair value of liabilities due to changes in own credit risk, and
expected credit losses during the tranisiton period as described the calculation of item 84
below.
Line item 84 Additional tier 1 capital, reflective of transition provisions
This captures the total of items item 82 and 83 plus or minus the applicable adjustments outlined in
the Transition Provision section of the revised capital rule issued on July 2, 2013. These transitional
adjustments are not reflected in the individual line items above but must be reflected in this item.
To calculate line item 84:
(i) Sum the amounts for items 83a. through 83d. in the instructions then multiply this sum by
the appropriate percent for the corresponding calendar year (see Table A below).
(ii) To calculate “Other adjustments and deducitons” under item 83e:
1. Sum the adjustments and deductions applied to additional tier 1 capital due to
insufficient tier 2 capital to cover deductions (related to reciprocal cross holdings,
non-significant investments in the tier 2 capital of unconsolidated financial
institutions, and significant investments in the tier 2 capital of unconsolidated
financial institutions). No transition provisions apply to these amounts.
2. For adjustments and deductions related to the calculation of DTAs, gain-on-sale,
deifned benefit pension fund assets, changes in fair value of liabilities due to changes
in own credit risk, and expected credit losses during the tranisiton period, sum these
amounts and multiply this sum by the appropriate percent for the corresponding
calendar year (see Table B below).
3. Sum the results of 1) and 2) to calculate item 83e.
(iii) Sum (i) and (ii)
(iv) For line item 84, report the greater of item 82 minus (iii) or zero “0”.
Table A.
Calendar year

Percentage of the deduction for
additional tier 1 capital
64

2014

20

2015

40

2016

60

2017

80

2018 and thereafter

100

Table B.
Calendar year

Percentage of the adjustments
applied to additional tier 1 capital

2014

80

2015

60

2016

40

2017

20

2018 and thereafter

0

Tier 1 capital
Line item 85 Tier 1 capital, reflective of transition provisions (sum of items 78 and 84)
Item 85 is a shaded cell and is derived from the sum of items 78 and 84
This captures the total of items item 78 through 84 which include the applicable adjustments
outlined in the Transition Provision section of the revised capital rule issued on July 2, 2013.
Tier 2 capital
Line item 86 Tier 2 capital instruments plus related surplus
Starting on January 1, 2014 for the case of advanced approaches holding companies and on
January 1, 2015 for non-advanced holding companies, report tier 2 capital instruments that
satisfy all eligibility criteria under the revised regulatory capital rules and related surplus.
Include instruments that were (i) issued under the Small Business Job’s Act of 2010, or, prior to
October 4, 2010, under the Emergency Economic Stabilization Act of 2008 and (ii) were included
in the tier 2 capital under the Federal Reserve’s general risk-based capital rules.
Line item 87 Non-qualifying capital instruments subject to phase out from tier 2 capital
Report the total amount of non-qualifying capital instruments that were included in tier 2 capital
and outstanding as of January 1, 2014, and will be subject to phaseout.
Line item 88 Total Capital minority interest that is now included in tier 1 capital
Report the amount of total capital minority interest that is includable at the consolidated level, as
described below. For each consolidated subsidiary, perform the calculations in steps (1) through
(10) below. Sum up the results for each consolidated subsidiary and report the aggregate number
in this item.

65

Do not apply any transition provision multiplier for this item. These phase-out provisions are only
reflected in the subtotal, item 92 below.
Line item 89 Allowance for loan and lease losses includable in tier 2 capital
Report the portion of the holding company’s allowance for loan and lease losses that are includable
in tier 2 capital. None of the holding company’s allocated transfer risk reserve, if any, is includable
in tier 2 capital.
The amount reported in this item cannot exceed 1.25 percent of the holding company’s riskweighted assets, , not including the allowance for loan and lease losses. The allowance for loan and
lease losses equals FR Y-9C Schedule HC, item 4.c, “Allowance for loan and lease losses,” less FR Y9C Schedule HI-B, part II, Memorandum item 1, “Allocated transfer risk reserve included in FR Y-9C
Schedule HI-B, part II, item 7, above,” plus FR Y-9C Schedule HC-G, item 3, “Allowance for credit
losses on off-balance sheet credit exposures.”
Line item 90 (Advanced approaches holding companies that exit parallel run only): eligible
credit reserves includable in tier 2 capital
Report the amount of eligible credit reserves includable in tier 2 capital as reported in FFIEC 101
Schedule A, item 50. Report this line item only after the advanced approaches holding company
completes its parallel run process.
Line item 91 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
(i) Holding companies that entered “1” for “Yes” in item 53:
Report the pretax net unrealized holding gain (i.e., the excess of fair value as reported in
FR Y-9C Schedule HC-B, item 7, column D, over historical cost as reported in FR Y-9C
Schedule HC-B, item 7, column C), if any, on available-for-sale preferred stock classified as
an equity security under GAAP and available-for-sale equity exposures includable in tier 2
capital, subject to the limits specified in the revised regulatory capital rules. The amount
reported in this item cannot exceed 45 percent of the holding company’s pretax net
unrealized gain on available-for-sale preferred stock classified as an equity security under
GAAP and available-for-sale equity exposures.
(ii) Holding companies that entered “0” for “No” in item 53:
Do not apply any transition provision multiplier for this item. These phase-out provisions
are only reflected in the subtotal, item 92 below.
Line item 92 Tier 2 capital before deductions, reflective of transition procedures
This captures the sum of items 86, 87, 88, 89 and 91, plus or minus the applicable adjustments
outlined in the Transition Provision section of the revised capital rule issued on July 2, 2013. These
transitional adjustments are not reflected in the individual line items above but must be reflected in
this item only if the Holding companies entered “0” for “No” in item 53.
To calculate line item 92 if the holding companies entered “1” for “Yes” in item 53:
(i) Sum the amounts for items 86, 87, 88, 89, and 91(i).
To calculate line item 92 if the holding companies entered “0” for “No” in item 53:
(i) Sum the amounts for items 86, 87, 88, 89
(ii) Multiply item 91(ii) by the appropriate percent for the corresponding calendar year (see
Table A below).
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(iii) Sum (i) and (ii) to compute item 84.
Table A.
Calendar year

Percentage of unrealized gains on available-for-sale preferred stock
classified as an equity security under GAAP and available-for-sale
equity exposures that may be included in tier 2 capital

2014

36

2015

27

2016

18

2017

9

2018 and
thereafter

0

Line item 93 (Advanced approaches holding companies that exit parallel run only): Tier 2
capital before deductions, reflective of transition procedures
This captures the sum of items 86 through 91 plus or minus the applicable adjustments outlined in
the Transition Provision section of the revised capital rule issued on July 2, 2013. These transitional
adjustments are not reflected in the individual line items above but must be reflected in this item.
Line item 94 Tier 2 capital deductions
Report total tier 2 capital deductions as the sum of the following elements:
If a holding company does not have a sufficient amount of tier 2 capital to reflect these
deductions, then the holding company must deduct the shortfall from additional tier 1 capital
(item 83) or, if there is not enough additional tier 1 capital, from common equity tier 1 capital
(item 76).
In addition, advanced approaches holding companies with insufficient tier 2 capital for
deductions will make the following adjustments: an advanced approaches holding company will
make deductions on this schedule under the generally applicable rules that apply to all banking
organizations. It will use FFIEC 101, Schedule A, to calculate its capital requirements under the
advanced approaches. Therefore, in the case of an advanced approaches holding company with
insufficient tier 2 capital to make tier 2 deductions, it will use the corresponding deduction
approach and the generally applicable rules to take excess tier 2 deductions from additional tier 1
capital in item 83, and if necessary from common equity tier 1 capital in item 76. It will use the
advanced approaches rules to take deductions on the FFIEC 101 form.
a. Investments in own additional tier 2 capital instruments.
Do not apply any transition provision multiplier for this item. These phase-out provisions are
only reflected in the subtotal, item 95 below.
Report the holding company’s investments in (including any contractual obligation to purchase)
its own tier 2 instruments, whether held directly or indirectly.
A holding company may deduct gross long positions net of short positions in the same
67

underlying instrument only if the short positions involve no counterparty risk.
The holding company must look through any holdings of index securities to deduct investments
in its own capital instruments. In addition:
(i) Gross long positions in investments in a holding company’s own regulatory capital
instruments resulting from holdings of index securities may be netted against short
positions in the same index;
(ii) Short positions in index securities that are hedging long cash or synthetic positions can be
decomposed to recognize the hedge; and
(iii) The portion of the index that is composed of the same underlying exposure that is being
hedged may be used to offset the long position if both the exposure being hedged and the
short position in the index are covered positions under the market risk capital rule, and the
hedge is deemed effective by the holding company’s internal control processes.
b. Reciprocal cross-holdings in the capital of financial institutions.
Do not apply any transition provision multiplier for this item. These phase-out provisions are
only reflected in the subtotal, item 95 below.
Include investments in the tier 2 capital instruments of other financial institutions that the
holding company holds reciprocally, where such reciprocal crossholdings result from a formal
or informal arrangement to swap, exchange, or otherwise intend to hold each other’s capital
instruments.
c. Non-significant investments in tier 2 capital of unconsolidated financial institutions
that exceed the 10 percent threshold for non-significant investments.
Do not apply any transition provision multiplier for this item. These phase-out provisions are
only reflected in the subtotal, item 95 below.
Calculate this amount as follows (similar to item 70):
(1) Determine the aggregate amount of non-significant investments in the capital of
unconsolidated financial institutions in the form of common stock, additional tier 1, and
tier 2 capital.
(2) Determine the amount of non-significant investments in the capital of
unconsolidated financial institutions in the form of tier 2 capital.
(3) If (1) is greater than the 10 percent threshold for non-significant investments, then,
multiply the difference by the ratio of (2) over (1). Report this product in this line item.
(4) If (1) is less than the 10 percent threshold for non-significant investments, enter zero.

d. Significant investments in the capital of unconsolidated financial institutions not in
the form of common stock to be deducted from tier 2 capital.
Do not apply any transition provision multiplier for this item. These phase-out provisions are
only reflected in the subtotal, item 95 below.
Report the total amount of significant investments in the capital of unconsolidated
financial institutions in the form of tier 2 capital.
e. Other adjustments and deductions.
Include any other applicable adjustments and deductions applied to tier 2 capital in
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accordance with the revised regulatory capital rules.
Line item 95 Tier 2 capital, reflective of transition provisions
This captures the difference between items 92 and 94 plus or minus the applicable adjustments
outlined in the Transition Provision section of the revised capital rule issued on July 2, 2013.
To calculate line item 95:
(i) Multiply item 94 by the appropriate percent for the corresponding calendar year (see
table below).
(ii) For line item 95, report the greater of item 92 minus (i) or zero “0”.
Calendar year
2014

Percentage of the deductions from
tier 2 deductions
20

2015

40

2016

60

2017

80

2018 and thereafter

100

Line item 96 (Advanced approaches holding companies that exit parallel run): Tier 2
capital, reflective of transition procedures
In projected quarters, this item 96 is a shaded cell and is derived from items 93 and 94.
This captures the sum of items 93 and 94 plus or minus the applicable adjustments outlined in the
Transition Provision section of the revised capital rule issued on July 2, 2013.
Total Capital
Line item 97 Total capital, reflective of transition provisions
This item is a shaded cell and is derived from the sum of items 85 and 95.
Line item 98 (Advanced approaches holding companies that exit parallel run only): Total
capital, reflective of transition provisions (sum of items 85 and 96)
This item is a shaded cell and is derived from the sum of items 85 and 96.
Line item 99 Gross significant investments in the capital of unconsolidated financial
institutions in the form of common stock
Aggregate holdings of capital instruments relevant to significant investments in the capital of
unconsolidated financial entities, including direct, indirect and synthetic holdings in both the
banking book and trading book.
Line item 100 Permitted offsetting short positions in relation to the specific gross holdings
included above
Offsetting positions in the same underlying exposure where the maturity of the short position either
matches the maturity of the long position or has a residual maturity of at least one year.

69

Line item 101 Significant investments in the capital of unconsolidated financial institutions
in the form of common stock net of short positions
This item is a shaded cell and is derived from items 99 and 100.
Line item 102 10 percent common equity tier 1 deduction threshold
This item is a shaded cell and is derived from item 71.
Line item 103 Amount to be deducted from common equity tier 1 due to 10 percent
deduction threshold
This item is a shaded cell and is derived from items 101 and 102.
Line item104 Total mortgage servicing assets classified as intangible
Report the amount of MSAs included in Schedule HC-M, item 12(a), prior to any netting of
associated DTLs.
Line item 105 Associated deferred tax liabilities which would be extinguished if the
intangible becomes impaired or derecognized under the relevant accounting standards
The amount of mortgage servicing assets to be deducted from common equity tier 1 is to be offset
by any associated deferred tax liabilities, with recognition capped at 10% of the bank’s common
equity tier 1(after the application of all regulatory adjustments). If the bank chooses to net its
deferred tax liabilities associated with mortgage servicing assets against deferred tax assets (in Line
17 of the Capital Composition worksheet), those deferred tax liabilities should not be deducted
again here.
Line item 106 Mortgage servicing assets net of related deferred tax liabilities
This item is a shaded cell and is derived from items 104 and 105.
Line item 107 10 percent common equity tier 1 deduction threshold
This item is a shaded cell and is derived from item 71.
Line item 108 Amount to be deducted from common equity tier 1 due to 10 percent
deduction threshold
This item is a shaded cell and is derived from items 106 and 107.
Line item 109 DTAs arising from temporary differences that could not be realized through
net operating loss carrybacks, net of related valuation allowances and net of DTLs
The amount of DTAs arising from temporary differences that the holding company could not realize
through net operating loss carrybacks net of any related valuation allowances and net of associated
DTLs.
Line item 110 10 percent common equity tier 1 deduction threshold
This item is a shaded cell and is derived from item 71.
Line item 111 Amount to be deducted from common equity tier 1 due to 10 percent
deduction threshold
This item is a shaded cell and is derived from items 109 and 110.
Line item 112 Sum of items 101, 106, and 109
This item is a shaded cell and is derived from items 101, 106, and 109.
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Line item 113 15 percent common equity tier 1 deduction threshold
This item is a shaded cell and is derived from item 71.
Line item 114 Sum of items 103, 108, and 111
This item is a shaded cell and is derived from items 103, 108, and 111.
Line item 115 Item 112 minus item 114
This item is a shaded cell and is derived from items 112 less item 114.
Line item 116 Amount to be deducted from common equity tier 1 due to 15 percent
deduction threshold, before transition provision
This item is a shaded cell and is derived from items 113 and 115.
Line item 117 Amount to be deducted from common equity tier 1 due to 15 percent
deduction threshold multiplied by transition provision
This item is a shaded cell and is derived from items 59, 60, 61, and 68.
Total Assets for the Leverage Ratio
Line item 118 Average total consolidated assets
Report the amount of average total consolidated assets as reported in FR Y-9C HC-K, item 9.
Line item 119 Deductions from common equity tier 1 capital and additional tier 1 capital
(sum of items 59, 60, 61, and 68)
This item is a shaded cell and is derived from the sum of items 59, 60, 61, and 68.
Line item 120 Other deductions from (additions to) assets for leverage ratio purposes
Based on the revised regulatory capital rules, report the amount of any deductions from
(additions to) total assets for leverage capital purposes that are not included in Item 119. If the
amount is a net deduction, report it as a positive value in this item. If the amount is a net addition,
report it as a negative value in this item.
Line item 121 Total assets for the leverage ratio (item 118 minus items 119 and 120,
reflective of transition provisions)
This item captures the sum of items 118 through 120 plus or minus the applicable adjustments
outlined in the Transition Provision section of the revised capital rule issued on July 2, 2013.
REGULATORY CAPITAL AND RATIOS
Line item 122 Tier 1 Common CapitalFor all quarters, BHCs are required to provide
projections of tier 1 common capital, which is defined as tier 1 capital less non-common elements 6,
Non-common elements should include the following items captured in the September 30, 2013
FR Y-9C: Schedule HC, line item 23 net of Schedule HC-R, line item 5; and Schedule HC-R, line
items 6a, 6b, and 6c.
6

71

including perpetual preferred stock and related surplus, minority interest in subsidiaries, trust
preferred securities, and mandatory convertible preferred securities
Line item 123 Common Equity Tier 1
This item is a shaded cell and is derived from item 78.
Line item 124 Tier 1 Capital
This item is a shaded cell and is derived from item 37.
Line item 125 Tier 1 Capital
This item is a shaded cell and is derived from item 85.
Line item 126 Total Capital
This item is a shaded cell and is derived from item 52.
Line item 127 Total Capital
This item is a shaded cell and is derived from item 97.
Line item 128 Total Capital (advanced approaches institutions that exit parallel run only)
This item is a shaded cell and is derived from item 98.
Line item 129 Total risk-weighted assets using general risk-based capital rules
This item is a shaded cell and is derived from the FR Y-14a, General RWA worksheet, item 5.
Line item 130 Total risk-weighted assets using standardized approach
This item is a shaded cell and is derived from the FR Y-14a, General RWA worksheet, item 6.
Line item 131 (Advanced approaches holding companies that exit parallel run only): total
risk-weighted assets using advanced approaches rules
This item is a shaded cell and is derived from the FR Y-14a, Advanced RWA worksheet, item 5.
Line item 132 Total Assets for the Leverage Ratio per general risk-based capital rules
Report total assets for the leverage ratio, as defined in the FR Y-9C, Schedule HC-R, item 27.
Line item 133 Total Assets for the Leverage Ratio per revised regulatory capital rule
This item is a shaded cell and is derived from item 121.
Line item 134 Tier 1 Common Ratio (%) (based upon generally applicable risk weighted
assets)
This Item is a shaded cell and is derived from item 122 divided by 129.
Line item 135 Tier 1 Common Ratio (%) (advanced approaches institutions that exit
parallel run only)
This item is a shaded cell and is derived from item 122 divided by 131.
Line item 136 Common Equity Tier 1 Ratio (%)
This item is a shaded cell and is derived from item 123 divided by 129 or 130.
Line item 137 Common Equity Tier 1 Ratio (%) (advanced approaches institutions that
exit parallel run only)
72

This item is a shaded cell and is derived from item 123 divided by 131.
Line item 138 Tier 1 Capital Ratio (%)
This item 138 is a shaded cell and is derived from item 124 or 125 divided by 129 or 130.
Line item 139 Tier 1 Capital Ratio (%) (advanced approaches institutions that exit parallel
run only)
This item is a shaded cell and is derived from item 124 or 125 divided by 131.
Line item 140 Total risk-based capital ratio (%)
This item is a shaded cell and is derived from item 126 or 127 divided by 129 or 130.
Line item 141 Total risk-based capital ratio (%) (advanced approaches institutions that exit
parallel run only)
This item is a shaded cell and is derived from item 128 divided by 131.
Line item 142 Tier 1 Leverage Ratio (%)
This item is a shaded cell and is derived from item 124 or 125 divided by 132 or 133.
Schedule HC-R — Memoranda (Section only applicable under the general risk-based capital
rules)
Preferred stock (including related surplus) eligible for inclusion in Tier 1 capital:
Line item 143 Noncumulative perpetual preferred stock
Report noncumulative perpetual preferred stock, as defined in the FR Y-9C, Schedule HC-R,
Memoranda item 3.a.
Line item 144 Other noncumulative preferred stock eligible for inclusion in tier 1 capital
(e.g., REIT preferred securities)
Report other noncumulative preferred stock eligible for inclusion in tier 1 capital (e.g., REIT
preferred securities), as defined in the FR Y-9C, Schedule HC-R, Memoranda item 3.c.
Line item 145 Other cumulative preferred stock eligible for inclusion in tier 1 capital
(excluding TruPS)
Report other cumulative preferred stock eligible for inclusion in tier 1 capital (excluding trust
preferred securities (TruPS)), as defined in the FR Y-9C, Schedule HC-R, Memoranda item 3.d.
Treasury stock (including offsetting debit to the liability for ESOP debt):
Line item 146 In the form of perpetual preferred stock
Report Treasury stock in the form of perpetual preferred stock (including the offsetting debit to the
liability for ESOP debt), as defined in the FR Y-9C, Schedule HC-R, Memoranda item 5.a.
Line item 147 In the form of common stock
Report Treasury stock in the form of common stock (including the offsetting debit to the liability for
ESOP debt), as defined in the FR Y-9C, Schedule HC-R, Memoranda item 5.b.
73

Restricted core capital elements included in Tier 1 capital:
Line item 148 Qualifying Class B noncontrolling (minority) interest
Report all qualifying Class B noncontrolling (minority) interest, as defined in the FR Y-9C, Schedule
HC-R, Memoranda item 8.a.
Line item 149 Qualifying Class C noncontrolling (minority) interest
Report all qualifying Class C noncontrolling (minority) interest, as defined in the FR Y-9C, Schedule
HC-R, Memoranda item 8.b.
Line item 150 Qualifying cumulative perpetual preferred stock
Report all qualifying cumulative perpetual preferred stock, as defined in the FR Y-9C, Schedule HCR, Memoranda item 8.c.
Line item 151 Qualifying TruPS
Report all qualifying trust preferred securities (TruPS), as defined in the FR Y-9C, Schedule HC-R,
Memoranda item 8.d.
Line item 152 Goodwill net of any associated deferred tax liability
Report goodwill net of any associated deferred tax liability, as defined in the FR Y-9C, Schedule HCR, Memoranda item 9.
Line item 153 Is the bank holding company internationally active for purposes of the
qualifying restricted core capital limit tests?
Report “Yes” or “No”. An internationally active BHC is a BHC that (1) as of the most recent year-end
estimates total consolidated assets equal to $250 billion or more or (2) on a consolidated basis, as
of the most recent year-end estimates total on-balance-sheet foreign exposure of $10 billion or
more.
Schedule HC-F—Other Assets
Line item 154 Net deferred tax assets
Report net deferred tax assets, as defined in the FR Y-9C, Schedule HC-F, item 2.
Schedule HC-G—Other Liabilities
Line item 155 Net deferred tax liabilities
Report net deferred tax liabilities, as defined in the FR Y-9C, Schedule HC-G, item 2.
Schedule HC-M—Memoranda
Line item 156 Total number of bank holding company common shares outstanding
Report the total number (in millions) of bank holding company common shares outstanding, as
defined in the FR Y-9C, Schedule HC-M, item 1.
74

Issuances associated with the U.S. Department of Treasury Capital Purchase Program
Line item 157 Senior perpetual preferred stock or similar items
Report issuances of senior perpetual preferred stock or similar items associated with the U.S.
Department of Treasury capital purchase program, as defined in the FR Y-9C, Schedule HC-M, item
24.a.
Line item 158 Warrants to purchase common stock or similar items
Report issuances of warrants to purchase common stock or similar items associated with the U.S.
Department of Treasury capital purchase program, as defined in the FR Y-9C, Schedule HC-M, item
24.b.
Disallowed Deferred Tax Assets Calculation (Schedule HC-R Instructions)
Line item 159 Enter the tier 1 subtotal
Report the amount from item 28 above.
Line item 160 Enter 10% of the tier 1 subtotal
Report the amount from item 159 above multiplied by 0.10.
Line item 161 Enter the amount of deferred tax assets to be used when calculating the
regulatory capital limit
Report the amount of deferred tax assets to be used when calculating the regulatory capital limit.
Line item 162 Enter any optional adjustment made to item 73 in item 80 as allowed in the
FR Y-9C instructions
Report any optional adjustment made to item 73 in item 80 as allowed in the FR Y-9C instructions,
equal to item 73 less items 74 and 80.
Line item 163 Enter the amount of taxes previously paid that the bank holding company
could recover through loss carrybacks if the bank holding company’s temporary differences
(both deductible and taxable) fully reverse at the report data.
Report the amount of taxes previously paid that the bank holding company could recover through
loss carrybacks if the bank holding company’s temporary differences (both deductible and taxable)
fully reverse at the report date. The carryback period is the prior two calendar tax years plus any
current taxes paid in the year-to-date period. Report disaggregated data for taxes paid in
memorandum items 183 through 185 at the end of this worksheet.
Line item 164 Enter the amount of deferred tax assets that is dependent upon future
taxable income
Report the amount of deferred tax assets that is dependent upon future taxable income.
Line item 165 Enter the portion of (e) that the bank holding company could realize within
the next 12 months based on its projected future taxable income.
Report the portion of item 83 that the bank holding company could realize within the next 12
months based on its projected future taxable income. Future taxable income should not include net
75

operating loss carryforwards to be used during the next 12 months or existing temporary
differences that are expected to reverse over the next 12 months.
Line item 166 (g) Enter the minimum of (f) and (b)
Report the amount of the minimum of items 84 and 79.
Line item 167 Subtract (g) from (e), but cannot be less than 0
Report the result of item 83 less item 85. This amount cannot be less than zero and must equal
item 30.
Line item 168 Future taxes paid (used to determine item 166)
Report the amount of future taxes paid, as used to determine item 166.
Line item 169 Future taxable income (consistent with item 166)
Report the amount of future taxable income, consistent with the determination of item 84. Report
historical data related to item 88 in item M.4 at the end of this worksheet.
Supplemental Capital Action Information
Line item 170 Cash dividends declared on common stock
Report the amount from item 13 above.
Line item 171 Common shares outstanding (Millions)
Report the amount from item 75 above.
Line item 172 Common dividends per share ($)
Report the result of item 89 divided by item 90.
Line item 173 Issuance of common stock for employee compensation
Report the amount (in $millions) of the issuance of common stock for employee compensation.
Line item 174 Other issuance of common stock
Report the amount (in $millions) of other issuance of common stock (other than for employee
compensation).
Line item 175 Total issuance of common stock
Report the sum of items 92 and 93.
Line item176 Share repurchases to offset issuance for employee compensation
Report the amount (in $millions) of share repurchases to offset the issuance of stock for employee
compensation.
Line item177 Other share repurchases
Report the amount (in $millions) of all other share repurchases.
Line item178 Total share repurchases
Report the sum of items 95 and 96.

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Supplemental Information on Trust Preferred Securities Subject to Phase-Out from Tier 1
Capital
Line item 179 Outstanding trust preferred securities
Report outstanding trust preferred securities as defined in the FR Y-9C, Schedule HC, item 19b.
Line item 180 Trust preferred securities included in item 24
Report trust preferred securities qualifying for tier 1 capital and included in item 24 above.

MEMORANDA:
Memoranda Line item 181 Itemized other adjustments to equity capital
Report amounts separately of other adjustments to equity capital included in item 16, and provide a
text explanation of each type of adjustment.
Memoranda Line item 182 Itemized other additions to (deductions from) tier 1 capital
Report amounts separately of other additions to (deductions from) tier 1 capital included in item
36, and provide a text explanation of each type of addition or deduction.
Itemized historical data related to taxes paid:
Memoranda Line item 183 Taxes paid during fiscal year ended two years ago
Report the amount of taxes paid during fiscal year ended two years ago, included in item 163.
Memoranda Line item 184 Taxes paid during fiscal year ended one year ago
Report the amount of taxes paid during fiscal year ended one year ago, included in item 163.
Memoranda Line item 185 Taxes paid through the as-of date of the current fiscal year
Report the amount of taxes paid during the 9 months ending on September 30 of the current fiscal
year, included in item 163.
Memoranda Line item 186 Reconcile the Supplemental Capital Action and HI-A projections
In this item, reconcile the supplemental capital actions reported in items 170 through 178, with HIA projections reported in items 1 through 17; that is, allocate the capital actions among the HI-A
buckets.

Supporting Documentation
Please refer to Appendix A: Supporting Documentation for guidance on providing supporting
documentation.

77

2. Retail
Loans on the retail schedules should be reported based on the loan's classification on the FR Y-9C,
Schedule HC-C (i.e. based on the loans collateral, counterparty, or purpose). Refer to the FR Y-9C
instructions for Schedule HC-C for guidance on loan classification. All loans should be reported net
of charge-offs.
Throughout the retail-related worksheets, Domestic refers to portfolios held in domestic US offices
(as defined in the FR Y-9C glossary), and International refers to portfolios outside of the domestic
US offices.
A.2.a—Retail Balance and Loss Projections
The Retail Balance and Loss Projections worksheet collects projections of business-line level
balances and losses on BHCs’ held for investment loans accounted for at amortized cost (accrual
loans). Loans held for sale and loans held for investment under the fair value option should not be
included
Retail Loan Categories
A. First Lien Mortgages (in Domestic Offices)
The loan population includes all domestic first lien mortgage loans directly held on the BHC’s
portfolio. Portfolio loans are all loans as defined in the FR Y-9C, Schedule HC-C, item 1.c.2.(a).
B. First Lien HELOANs (in Domestic Offices)
The Loan population includes all domestic first lien home equity loans directly held on the BHC’s
portfolio. Portfolio loans are all loans as defined in the FR Y-9C, Schedule HC-C, item 1.c.(2)(a).
C. Closed-End Junior Liens (in Domestic Offices)
The loan population includes all domestic loans directly held on the BHC’s portfolio. Portfolio loans
are all loans as defined in the FR Y-9C, Schedule HC- C, item 1.c.(2)(b).
D. HELOCs (in Domestic Offices)
The loan population includes all first and junior lien domestic lines directly held on the BHC’s
portfolio. Portfolio lines are all loans as defined in the FR Y-9C, Schedule HC-C, item 1.c.(1).
E. First Lien Mortgages and HELOANs (International)
The loan population includes all non-domestic loans directly held on the BHC’s portfolio. Portfolio
loans are all loans as defined in the FR Y-9C, Schedule HC-C, item 1.c.(2)(a).
F. Closed-End Junior Liens and Home Equity Lines Of Credit (International)
The loan population includes all non-domestic loans/lines directly held on the BHC’s portfolio.
Portfolio loans are all loans/lines as defined in the FR Y-9C, Schedule HC –C, item 1.c.(2)(b), and
item 1.c.(1).
G. Corporate Card (Domestic)
Employer-sponsored domestic credit cards for use by a company’s employees. This includes US
corporate credit card loans as defined in the FR Y-9C, Schedule HC-C, item 4.a, and US corporate
card loans reported in other FR Y-9C lines.
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Only include cards where there is any individual liability associated with the sub-lines such that
individual borrower characteristics are taken into account during the underwriting decision,
and/or performance on the credit is reported to the credit bureaus.
Loans for which a commercially-graded corporation is ultimately responsible for repayment of
credit losses incurred should not be reported in this Worksheet.
H. Business Card (Domestic)
Small business domestic credit card accounts where the loan is underwritten with the sole
proprietor or primary business owner as an applicant. Report at the control account level or the
individual pay level (not at the sub-account level). This includes SME credit card loans as defined in
the FR Y-9C, Schedule HC-C, item 4.a, and US corporate card loans reported in other FR Y-9C lines.
Only include cards where there is any individual liability associated with the sub-lines such that
individual borrower characteristics are taken into account during the underwriting decision,
and/or performance on the credit is reported to the credit bureaus.
Loans for which a commercially-graded corporation is ultimately responsible for repayment of
credit losses incurred should not be reported in this Worksheet.
I. Charge Card (Domestic)
Domestic credit cards for which the balance is repaid in full each billing cycle as defined in the FR Y9C, Schedule HC-C item 6.a or 9.b.
Exclude charge cards to corporations and small businesses (report in Corporate Card or Business
Card, as appropriate).
J. Bank Card (Domestic)
Regular general purpose domestic credit cards as defined in the FR Y-9C, Schedule HC-C, item 6.a or
9.b.
Bank cards include products that can be used at a wide variety of merchants, including any who
accept MasterCard, Visa, American Express or Discover credit cards. Include affinity and co-brand
cards in this category, and student cards, if applicable. This product type also includes private label
or proprietary credit cards, which are tied to the retailer issuing the card and can only be used in
that retailer’s stores. Include oil and gas cards in this loan type.
Exclude bank cards to corporations and small businesses (report in Corporate Card or Business
Card, as appropriate).
K. Business and Corporate Card (International)
Report employer-sponsored non-domestic credit cards for use by a company’s employees and small
business non-domestic credit card accounts where the loan is underwritten with the sole
proprietor or primary business owner as an applicant. Such loans as defined in the FR Y-9C,
Schedule HC-C, item 4.b, and International corporate and business card loans reported in other
FR Y-9C lines.
For corporate cards, only include cards where there is any individual liability associated with the
sub-lines such that individual borrower characteristics are taken into account during the
underwriting decision, and/or performance on the credit is reported to the credit bureaus.
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For bank cards, only include cards where there is any individual liability associated with the sublines such that individual borrower characteristics are taken into account during the underwriting
decision, and/or performance on the credit is reported to the credit bureaus.
Loans for which a commercially-graded corporation is ultimately responsible for repayment of
credit losses incurred should not be reported in this Worksheet.
L. Bank and Charge Card (International)
Include both non-domestic credit cards for which the balance is repaid in full each billing cycle and
regular general purpose non-domestic credit cards as defined in the in FR Y-9C, Schedule HC-C
item 6.a or 9.b.
Bank cards include products that can be used at a wide variety of merchants, including any who
accept MasterCard, Visa, American Express or Discover credit cards. Include affinity and co-brand
cards in this category, and student cards, if applicable. This product type also includes private label
or proprietary credit cards, which are tied to the retailer issuing the card and can only be used in
that retailer’s stores. Include oil and gas cards in this loan type.
Exclude bank cards to corporations and small businesses (report in Corporate Card or Business
Card, as appropriate).
M. Auto Loans (Domestic)
Include all domestic as defined in the FR Y-9C, Schedule HC-C, item 6.c and repossessed
automobiles as defined in the FR Y-9C, Schedule HC-F, item 6.
N. Auto Loans (International)
Include all non-domestic as defined in the FR Y-9C, Schedule HC-C, item 6.c and repossessed
automobiles as defined in the FR Y-9C, Schedule HC-F, item 6.
O. Auto Leases (Domestic)
Include domestic auto leases as defined in the FR Y-9C, Schedule HC-C, item 10.a and repossessed
automobiles as defined in the FR Y-9C, Schedule HC-F, item 6.
P. Auto Leases (International)
Include non-domestic auto leases as defined in the FR Y-9C, Schedule HC-C, item 10.a and
repossessed automobiles as defined in the FR Y-9C, Schedule HC-F, item 6.
Q. Student Loan
Include student loans as defined in the FR Y-9C, Schedule HC-C, items 6.b and 6.d.
R. Small Business Loan - Scored (Domestic)
The loan population of domestic small business loans is dependent on two factors: 1) the
classification of the loan as defined in the FR Y-9C, Schedule HC-C (i.e. based on the collateral,
counterparty, or purpose of the loan); and(2) whether the method to measure credit risk for the
loan is different than that used for ordinary corporate loans.
a. Reportable loans may include those small business loans that are included in the FR Y-9C,
Schedule HC-C, items 2.a, 2.b, 3, 4.a and 4.b (excluding SME credit card loans included on Item
4.a) 7, 9.b.(1), 9,b.(2) and 10.b.
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b. To be classified as a small business loan, the method to measure credit risk must be different
than the method used for other corporate loans. Commercial internal risk ratings or grades
tend to not be used to assess credit risk for ordinary corporate loans. Meanwhile, small
business loans tend to be scored or delinquency managed. Additionally, loans that are
nevertheless internally risk weighted but that use a scale different from that used for ordinary
corporate loans may also be considered small business loans.
S. Small Business Loan - Scored (International)
The population of international small business loans includes all non-domestic loans that fit the
definition of small business loans (see above).
T. Other Consumer Loans and Leases (Domestic)
a. Include all domestic loans as defined in the FR Y-9C, Schedule HC-C, items 6.b and 6.d excluding
student loans and non-purpose based securities loans. Non-purpose based securities loans are
loans secured by a portfolio of securities that are used for the purpose of something other than
purchasing securities.
b. Include domestic non-auto leases as defined in the FR Y-9C, Schedule HC-C, item 10.a.
U. Other Consumer Loans and Leases (International)
a. Include all non-domestic loans as defined in the FR Y-9C, Schedule HC-C, items 6.b and 6.d
excluding student loans and non-purpose securities based loans. Non-purpose securities based
loans are loans secured by a portfolio of securities that are used for the purpose of something
other than purchasing securities.
b. Include non-domestic non-auto leases as defined in the FR Y-9C, Schedule HC-C, item 10.a.
For Sections A through U: Report line items 1 through 8 for the current quarter (CQ) and
nine subsequent projected quarters (PQ1 through PQ9). Reporting of projections for credit
cards should be based on all open accounts (active and inactive), but not charged-off accounts
Line item 1 Balances
Report according to FR Y-9C definitions (end of quarter levels). Report end of quarter levels for
each Section. Where requested, please segment the total balances reported by age. For those lines,
balances should be classified according to the origination date of the account with which the
balance is associated.
Line item 2 New Originations
Report the total dollar amount of new originations net of sales to Agencies. Report only originations
for those loans and leases that the bank holding company has the intent and ability to hold for the
foreseeable future or until maturity or payoff.
Line item 3 Paydowns
Report the total dollar of repayments received in the given quarter.
Line item 4 Asset Purchases
Report the total dollar of assets purchased in the given quarter. Include mortgages repurchased
from GNMA, GSEs, and private securitizations that are put back into the accrual book.
Line item 5 Asset Sales
Report the total dollar of assets sold in the given quarter, net of sales to Agencies.

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Line item 6 Loan Losses
Report the total dollar of net charge-offs recognized in the given quarter.
Line item 7 Cumulative Interim Loan Losses – Non-PCI
Report the total unpaid principal balance that has been charged-off on loans in the segment through
quarter-end of the reporting period on non-Purchased Credit-Impaired (PCI)loans. Interim chargeoffs include all cumulative partial charge-offs/write-downs for loan that have not been fully
charged‐off or otherwise liquidated.
Line item 8 Cumulative Interim Loan Losses – PCI
Report the total interim losses through quarter-end of the reporting period that have been or are
expected to be covered by the non-accretable mark or the reserve set up post-mark (ALLL) to cover
additional shortfalls in expected cash flows on Purchased Credit-Impaired (PCI) loans. . This
measure should not include liquidated loans. The amounts reported in this line should be
consistent with the Non-Accretable Difference Remaining and other information reported on the
ASC 310-30 worksheet.
For more information on purchased credit-impaired loans, refer to the FR Y-9C, Schedule HC-N,
Memorandum item 9.

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A.2.b—Retail Repurchase
The Retail Repurchase worksheet collects data on loans sold by the BHC that may be subject to
repurchase risk due to breaches of representations and warranties made during the sale of the
loans, as defined in the FR Y-9C, Schedule HC-P, item 6. It also collects data on loans insured by the
US Government for which the insurance coverage could be denied or indemnification required if
loan defects are identified.
Table Information:
Information reported in this schedule will be collected in Tables A through G. Please report
information aggregated by Vintage for each table and corresponding data fields below. The Vintage
of each column refers to the calendar year that the loan was sold (i.e., 2004 through 2013).
In cases where the data may not be available by Vintage, report the data in the Unallocated column.
Loans sold prior to 2004 should be excluded from all data fields with the exception of Projected
Future Losses to BHC Charged to Repurchase Reserve. Projected Future Losses to BHC Charged to
Repurchase Reserve associated with Vintages prior to 2004 should be included in the Unallocated
column. It is expected that use of the Unallocated column will be very limited. Any loans sold data
reported in the Unallocated column will be treated with conservative assumptions by the Federal
Reserve.
Loans that have been sold, repurchased and then sold again should be reported in the most recent
year of sale.
Tables A through F: For Tables A through F, data will be represented in three sections.
Section 1: Report in Section 1 loans for which the outstanding unpaid principal balance (UPB) and
delinquency information requested is available.
For row variables described with the note Excluding Exempt Population, the data submitted should
exclude any loans for which the BHC has no risk of repurchase liability because of settlement or
previous repurchase. Firms should provide detailed explanations for all exempted populations in
the supporting documentation, detailing the amounts and reasons for exemption (i.e. settlement,
previously repurchased), and specifics of any finalized settlements (including exposures and
timeframes covered by these settlements and the date the settlements were finalized). The firm
should also explain any material changes in historical vintage exposure compared to prior year.
Only finalized settlements should be considered Exempt; any loans subject to a pending settlement
should be included on this worksheet. Loans for which a repurchase request has been made and
subsequently rescinded should also be considered Exempt. Loans paid in full are not part of the
exempt population unless they satisfy the exemption criteria defined above.
The row variables for Section 1 identified in Tables A through F should be completed using the
following categories:
Original UPB:
Report the original UPB of all of the loans, including closed loans.
Original UPB (Excluding Exempt Population):
Report the original UPB of the loans, including closed loans but excluding the exempt population.
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Outstanding UPB (Excluding Exempt Population):
Report the outstanding UPB as of September 30 of the reporting year, excluding the exempt
population.
Delinquency Status as of 3Q (Excluding Exempt Population):
Report the data as of September 30 of the reporting year, excluding the exempt population as
defined above. The table collects delinquency categories as defined above. The sum of the four
delinquency categories listed below should equal the outstanding UPB reported for that age.
As part of Section 1 for Tables A through F, when reporting the row variable for this item, the
following delinquency categories will be utilized:
o Current: The UPB of loans less than 30 days past due
o Past due 30 to 89 days: The UPB of loans 30-89 days past due
o Past due 90 to 179 days: The UPB of loans 90-179 days past due
o Past due 180+ days: The UPB of all loans that are 180 days or more past due and have not
yet been fully charged‐off
Net Credit Loss Realized to‐date (Excluding Exempt Population):
Report cumulative net credit losses realized by investors in the loans through September 30 of the
reporting year, excluding the exempt population as defined above. Cumulative net credit losses are
defined as cumulative collateral loss incurred to date. Refer to the FR Y-9C, Schedule HC-P, item 6
for a further definition of "credit loss".
Repurchase Requests Outstanding (Excluding Exempt Population):
Report Repurchase Requests Outstanding, which is the total UPB of the loans which the investor
has requested a repurchase of the loan or indemnification for any losses but a resolution had not
been reached as of September 30 of the reporting year. Note that this variable is by definition
exclusive of the exempt population as defined above.
Loss to-date Due to Denied Insurance and/or Indemnification (applicable to Table C.1 only):
Report losses realized through September 30 of the reporting year due to insurance claims denied
by the US Government due to an identified defect on the loan in question. Also include any losses
incurred due to indemnification agreements that were established with the US Government on
loans with identified defects.
Estimated Lifetime Net Credit Losses (Excluding Exempt Population):
Report the firm’s estimate of lifetime net credit losses by investors in the loans (inclusive of net
credit losses realized‐to‐date) under the scenario in question, excluding from the estimate losses on
the exempt population as defined above.
Projected Future Losses to BHC Charged to Repurchase Reserve (Excluding Exempt
Population):
Report lifetime future losses related to sold or government-insured loans under the scenario in
question that the BHC expects to charge through its repurchase reserve. Refer to the FR Y-9C,
Schedule HC-P, item 7 for a further definition of “repurchase reserve”. Any amount of projected
future losses associated with Vintages prior to 2004 should be highlighted in the supporting
documentation and included in the Unallocated column.

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Section 2: Report in Section 2 loans for which the outstanding UPB or delinquency information is
not available. Due to the missing data associated with loans reported in Section 2, loans in this
population will be treated with conservative assumptions.
The row variables for Section 2 identified in Tables A through F should be completed using the
following categories:
Original UPB:
Report the original UPB of all of the loans, including closed loans.
Original UPB (Excluding Exempt Population):
Report the original UPB of the loans, including closed loans but excluding the exempt population.
Outstanding UPB (Excluding Exempt Population):
Report the outstanding UPB as of September 30 of the reporting year, excluding the exempt
population.
For row variables described with the note Excluding Exempt Population, the data submitted should
exclude:
o Any loans for which the BHC has no risk of repurchase liability because of settlement or
previous repurchase. Note: Only exclude finalized settlements; any loans subject to a
pending settlement should be included on this worksheet.
o Loans for which a repurchase request has been made and subsequently rescinded. Note:
Loans paid in full are not part of the exempt population unless they satisfy the exemption
criteria defined above.
Projected Future Losses to BHC Charged to Repurchase Reserve (Excluding Exempt
Population):
Report lifetime future losses related to sold or government-insured loans under the scenario in
question that the BHC expects to charge through its repurchase reserve.
Data collected in Sections 1 and 2 should be mutually exclusive.
Section 3: Report in Section 3 the projected future lifetime losses that would be charged-off
through the repurchase reserve under each scenario, as defined in Part III of these instructions.
The row variable for Section 3 identified in Tables A through F should be completed using the
following category:
Projected Future Losses to BHC Charged to Repurchase Reserve:
Lifetime future losses related to sold or government-insured loans under the scenario in question
that the BHC expects to charge through its repurchase reserve.
As part of Section 3 for Tables A through F, please distribute the projected future lifetime losses
that would be charged-off through the repurchase reserve under each scenario, as defined in Table
Instructions below, over the quarters displayed defined in each column header (i.e., PQ1 through
PQ9, and PQ10 or later).

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For Tables A through F, the sum of the projected future losses in Sections A.3 – F.3 expected to be
charged off to the repurchase reserve should equal the sum of the projected future losses expected
to be charged off through the repurchase reserve in Sections A.1 – F.1 and A.2 – F.2.
The Projection Validity Check cells will read “TRUE” when these projected losses are filled out
correctly.
Further, the sum of the projected future losses reported in Sections A.3 - F.3 is calculated in Section
G.3. The sum of losses expected to be charged to the repurchase reserve is linked to the net chargeoff lines in the Repurchase Reserve on the Income Statement to ensure consistency across the
sheets of the FR Y-14A summary workbook.
Table Instructions
Tables A—Loans Sold to Fannie Mae (FNMA)
Tables B—Loans Sold to Freddie Mac (FHLMC)
Tables C—Loans Insured by the US Government
Loans insured by the US Government include loans insured by the Federal Housing Administration
(FHA) or the Farmers Home Administration (FmHA) or guaranteed by the Veterans Administration
(VA) that back Government National Mortgage Association (GNMA) securities, i.e., ‘‘GNMA loans.”
Include all loans insured by the US Government including those on balance sheet (including any
GNMA buyouts or on-balance sheet FHA exposures) or sold into a GNMA security.
Tables D—Loans Securitized with Monoline Insurance
Include loans packaged into a securitization and wrapped with monoline insurance. If it cannot be
identified whether a given loan is monoline insured, include the loan in this category.
Tables E—Loans Securitized without Monoline Insurance
Include loans packaged into a securitization but not wrapped with monoline insurance;
Tables F—Whole Loans Sold
Include loans sold as whole loans to parties other than Fannie Mae or Freddie Mac, even if the
whole loans were subsequently sold to Fannie Mae or Freddie Mac.
Table G—Total Loss Projections

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A.2.c—ASC 310-30
The Retail ASC 310‐30 worksheet (Accounting Standards Codification (ASC) Subtopic 310‐30,
Receivables—Loans and Debt Securities Acquired with Deteriorated Credit Quality, formerly AICPA
Statement of Position 03‐3, “Accounting for Certain Loans or Debt Securities Acquired in a
Transfer”) collects information and projections on the BHCs’ retail purchased credit impaired (PCI)
portfolio reported as held for investment on the FR Y-9C, Schedule HC-C, Items 1 through 9. Do not
report PCI loans that are either (1) loans held for sale; or (2) loans held for investment accounted
for under the fair value option. Provide actual information (required only in the baseline scenarios)
for the third quarter of the reporting period and projected information for the future quarters
(where applicable).
Submit the information requested by product loan type, as segregated on the worksheet. In the
event that a firm has ASC 310-30 pools that include more than one of the products provided on the
worksheet, please allocate the data between the products in question and provide documentation
for the methodology you used for the allocation.
The FR Y-9C Glossary entry for “Purchased Impaired Loans and Debt Securities” contains further
information on the carrying value, the nonaccretable difference, and the accretable yield.
For Sections A through, E, report line items 1 through 14 for the current quarter (CQ) and nine
subsequent projected quarters (PQ1 through PQ9). Information reported on this schedule will be
collected in Sections A through E, as follows:
A. First Lien Mortgages
The term “first lien mortgages” is defined as all loans meeting the definition of FR Y-9C, Schedule
HC-C, item 1.c.(2)(a). The loan population includes all loans directly held in the BHC’s portfolio.
B. Junior Lien HELOANs
The term “junior lien HELOANs” is defined as all loans meeting the definition of FR Y-9C, Schedule
HC-C, Item 1.c.(2)(b). The loan population includes all loans directly held in the BHC’s portfolio.
C. HELOCs
The term “HELOCs” (home equity line of credit) is defined as all loans meeting the definition of FR
Y-9C, Schedule HC-C, Item 1.c.(1). The active loan population includes all loans directly held in the
BHC’s portfolio
D. Other (specify in documentation)
Provide information on all other PCI retail loans that do not meet the definition of first lien
mortgages, junior lien HELOANs, or HELOCs (see above for definitions). Categorize “other loans”
according to their classification on the Retail Balance and Loss Projections worksheet. Specify the
applicable loan category(s), and report items 1 through 14 (e.g. Carry Value, Allowance, Net Carry
Value, etc.) for the current quarter and nine subsequent projected quarters for each loan category.
E. Portfolio to be Acquired (specify in documentation)
Provide information on all PCI loans that are to be acquired. Classify PCI loans to be acquired
according to the ASC 310-30 loan categories provided in Sections A through D (e.g. first lien
mortgages, junior lien HELOANS, HELOCs, corporate cards, etc.). Specify the applicable loan
category(s), and report items 1 through 14 (e.g. Carry Value, Allowance, Net Carry Value, etc.) for
the current quarter and nine subsequent projected quarters for each loan category on the
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worksheet. In supporting documentation, provide details on the composition of the portfolio(s) of
PCI loans to be acquired and on the deals related to the acquisition of these PCI loans.
Line item 1 Carry Value
Report the carrying value of the ASC 310-30 PCI loans held for investment as they are reported on
the balance sheet. Carrying value does not reflect any allowance for loan losses, but includes
purchase accounting adjustments (including the nonaccretable difference and the accretable yield).
The reported amount should be consistent with the amount reported on the FR Y-9C, Schedule HCC, Memoranda Item M.5(b).
Line item 2 Allowance
Report the amount of any allowance for loan losses that has been established for the PCI loans. The
FR Y-9C, Glossary entries for “Allowance for Loan and Lease Losses” and “Purchase Impaired Loans
and Debt Securities” contain further information.
Line item 3 Net Carry Value
Report the carry value less any allowance. This field is automatically calculated.
Line item 4 Unpaid Principal Balance
Report the total contractual unpaid principal balance of ASC 310‐30 (SOP 03‐3) PCI loans as of
quarter‐end.
Line item 5 Initial Day 1 Nonaccretable Difference to Absorb Cash Flow Shortfalls on PCI
Loans
Report the initial Day 1 nonaccretable difference, which is the estimate at the date of acquisition of
contractual cash flows not expected to be collected. Specify whether this includes principal only or
principal plus interest. On the reporting form, this field only needs to be completed with data from
the third quarter of the current year (i.e. the first column). In Supporting Documentation, specify
whether this includes principal only or principal plus interest.
Line item 6 Quarter Ending Non Accretable Difference (NAD)
Report the amount of the Day 1 NAD remaining (see Item 5, above), net of (1) the amount allocated
to offset ‘Charge Offs to Date’ (provided in Item 7) and (2) any amounts reclassified to accretable
yield under ASC 310-30.
Line items 7 and 8 Cumulative “Charge-Offs” to Date
Report the amount of cumulative charge-offs that would have been recognized through the quarter
to date based upon contractual amounts due from the borrower under the firm's charge-off policy.
In other words, for these items, charge-offs should be calculated based upon the contractual
amount due from the borrower rather than the carrying amount recorded on the balance sheet,
considering the firm's charge-off policy. Report the cumulative amount of charge-offs to date, if
any, that have been charged against the nonaccretable difference (Item 7) and/or the allowance
(Item 8). In supporting documentation, Report the amount of cumulative charge-offs to date that
have been charged against the nonaccretabe difference and/or the allowance. Refer to the
Supporting Documentation Instructions for guidance on providing supporting documentation.
Line item 9 Provisions to Allowance

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Report the amount of provisions to the allowance recognized in the income statement in the
quarter due to changes in expected cash flows for PCI loans. Provide increases to the allowance as a
positive number and reversals of the allowance as a negative number.
Line items 10 and 11 Quarterly “Charge-Offs”
Report the amount of charge-offs for the quarter to date that would have been recognized based
upon contractual amounts due from the borrower under the firm's charge-off policy. In other
words, for these items, charge-offs should be calculated based upon the contractual amount due
from the borrower rather than the carrying amount recorded on the balance sheet, considering the
firm's charge-off policy. In Supporting Documentation, report the amount of charge-offs for the
quarter, if any, that have been charged against the nonaccretable difference and/or the allowance.
Line item 12 Accretable Yield Remaining
Report the accretable yield remaining as of the quarter-end.
Line item 13 Accretable Yield Accreted to Income
Report the amount of accretable yield recognized as income in the quarter.
Line item 14 Effective Yield (%)
Report the effective interest rate at which income is recognized in the quarter.
Supporting Documentation
Please refer to Appendix A: Supporting Documentation for guidance on providing supporting
documentation.

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3.

AFS/HTM Securities

General Instructions
High-Level OTTI Methodology and Assumptions for AFS and HTM Securities by Portfolio, Projected
OTTI for AFS and HTM Securities by Portfolio, Projected OCI and Fair Value for AFS Securities, and
Actual AFS and HTM Fair Market Value Sources by Portfolio collect data on the following types of
securities: 1) government agency mortgage-backed securities (MBS); 2) auction rate securities; 3)
collateralized debt obligations (CDOs); 4) collateralized loan obligations (CLOs); 5) commercial
mortgage-backed securities (CMBS); 6) common stock (equity); 7) auto asset-backed securities
(ABS); 8) Credit Card ABS; 9) Student Loan ABS; 10) Other ABS (excluding home equity loan ABS);
11) corporate bonds; 12) domestic non-government agency residential mortgage-backed securities
(RMBS, includes home equity loan ABS) such as Alt-A (option ARM), Alt-A FRM, Alt-A ARM, closedend second, HELOC, Scratch & Dent, Subprime, Prime Fixed, and Prime ARM securities; 13) Foreign
RMBS; 14) municipal bonds; 15) mutual funds; 16) preferred stock (equity); 17) sovereign bonds;
18) U.S. Treasuries & other government agency non-mortgage-backed securities; and 19) other
securities (for "other" AFS and HTM securities, please provide the security type in row 28, currently
labeled "Other", adding extra rows below as necessary. If using additional rows, BHCs should
ensure that the totals sum appropriately) as defined in the FR Y-14Q, Schedule B, Securities.
A.3.a—Projected OTTI for AFS Securities and HTM Securities by CUSIP
For each position that incurred a loss in P&L, state the identifier value (CUSIP or ISIN) and the
amount of loss projected (over the entire forecast horizon). Create a separate line item for each
position. Total projected losses should reconcile to the total sum of projected losses (across all
quarters) provided in the Securities OTTI by Portfolio tab of this schedule.
A.3.b—High-Level OTTI Methodology and Assumptions for AFS and HTM Securities by
Portfolio
Complete the unshaded cells in the table provided. In the “Threshold for Determining OTTI”
column, report either the price-based threshold, the ratings-based threshold, the cash flow modelbased threshold, or other threshold. Report the aggregate cumulative lifetime loss on underlying
collateral (% original balance) as the total undiscounted loss amount (including both historical and
projected losses) for the underlying collateral as a percentage of original principal balance of the
securities aggregated by portfolio. In the “discount rate methodology” column, state whether a
market-based or accounting-based (e.g., book /purchase price) discount is used. In the final three
columns: provide the name(s) of any vendor(s) and any vendor models that are used, indicate
whether all securities were reviewed for potential OTTI for stress testing and provide the macroeconomic and financial variables used in loss estimation.
A.3.c—Projected OTTI for AFS and HTM Securities by Portfolio
Provide the credit loss portion and non-credit loss portion of projected OTTI (for relevant
portfolios) for the quarters detailed in the tables provided in the Securities OTTI by Portfolio tab.
Values should be quarterly, not cumulative.
OTTI related to the security’s credit loss is recognized in earnings, whereas the OTTI related to
other factors (defined as the non‐credit loss portion) is included as part of a separate component of
other comprehensive income (OCI). For only those securities determined to be other-thantemporarily impaired, BHCs should provide both projected losses that would be recognized in
earnings and any projected losses that would be captured in OCI. Amortized Cost should represent
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all Securities held, regardless of if they are impaired or not. Only securities projected to experience
an other-than-temporary impairment loss in the P&L should be reported in the "Credit Loss
Portion" and "Non-Credit Loss Portion" columns. Securities not projected to be other-thantemporarily impaired (for example, any securities implicitly or explicitly guaranteed by the U.S.
government or any other securities for which no OTTI is projected) should not be reported in these
columns. OTTI values should be stated as positive values.
A.3.d— Projected OCI and Fair Value for AFS Securities
BHCs should estimate and provide fair values of AFS securities based on a re-pricing of 09/30
positions held on the reporting date. All BHCs should estimate results using the conditions specified
in the macroeconomic scenario. The “Total Actual Fair Market Value” column is the end-of-quarter
fair value of the portfolio assets for the reporting quarter. The “Projected OCI” in Columns D - L each
represent the pre-tax incremental change in Accumulated Other Comprehensive Income during the
period due to changes in the fair value of the securities in the portfolio and may also reflect changes
in amortized cost, including changes due to amortization and accretion, or any other anticipated
factors affecting the amortized cost amounts of AFS holdings. These columns, including the “Total
Projected OCI in all Quarters”, may be affected by changes in a securities' amortized cost due to a
projected experience of OTTI and estimate of OTTI write-down for a given quarter.
A.3.e—Actual AFS and HTM Fair Market Value Sources by Portfolio
Provide information on the sources of actual fair market values as of September 30 of the reporting
year. In the “Principal Market Value Source” column, state whether a vendor or proprietary model
is used. If using a third party vendor, provide the name of the vendor. BHCs should also indicate
how often securities are normally marked to market (e.g., daily, weekly, quarterly, etc.).
Supporting documentation:
Please refer to Appendix A: Supporting Documentation for guidance on providing supporting
documentation.

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4. Trading
Only the BHCs subject to the market shock scenario are required to complete this
worksheet.
The Trading worksheet collects firm-wide trading profit and loss (P/L) results decomposed into the
various categories listed (e.g., Equities, FX, Rates) as of a date specified by the Federal Reserve or
another recent reporting date prior to the supplied as-of date as appropriate (see When to Report
section of the General Instructions for additional detail). These categories are not meant to denote
lines of business or desks, but rather firm-wide totals by risk. The decomposition of losses into risk
areas should sum to equal the total trading mark-to-market (MTM) loss reported on the income
statement. Report total P/L for the entire scenario horizon. When reporting P/L numbers, report
profits as positive numbers and losses as negative numbers.
Column Instructions
Column A Firmwide Total
Report firm-wide total trading profit and loss for the entire scenario horizon.
Column B Contributions from Higher-Order Risks
Report contributions to P/L included in Column A from higher-order risks. Higher order risks are
those inter-asset risks attributable to terms not represented in the FR Y-14Q. The highest order
term represented in the FR Y-14Q will vary based on the specific asset class. For example, the
commodity spot vol grids do not capture risks attributable to the co-movement of multiple
underlying commodities.
Column C Contributions from CVA Hedges
Report contributions to P/L included in column A from Credit Value Adjustment (CVA) hedges.
Line item Instructions
The categories are not meant to denote lines of business or desks, but rather firmwide totals by
risk. Categorization matches that on the FR Y-14Q. See FR Y-14Q Trading Schedule instructions
for additional detail.
Line item 1 Equity
Report the contribution to P/L from exposures associated with firmwide Equity risk.
Line item 2 FX
Report the contribution to P/L from exposures associated with firmwide FX risk.
Line item 3 Rates
Report the contribution to P/L from exposures associated with firmwide Rates risk.
Line item 4 Commodities
Report the contribution to P/L from exposures associated with firmwide Commodities risk.
Line item 5 Securitized Products
Report the contribution to P/L from exposures detailed on the Securitized Products and Agencies
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worksheets of the FR Y-14Q Trading Schedule. For Agency products, the P/L related to interest
rates risk should be reported in the Rates section (Line 3), while the P/L associated with
OAS/credit risk elements should be reported in this line item.
Line item 6 Other Credit
Report the contribution to P/L from all credit products other than those specified on the
Securitized Products or Agencies worksheets of the FR Y-14Q Trading Schedule. For Muni
products, the P/L related to interest rates risk should be reported in the Rates section (Line 3),
while the P/L associated with credit risk elements should be reported in this line item.
Line item 7 Private Equity
Report the contribution to P/L from exposures detailed on the Private Equity Worksheet of the FR
Y-14Q Trading Schedule.
Line item 8 Other Fair Value Assets
Report the contribution to P/L from exposures detailed on the Other Fair Value Assets Worksheet
of the FR Y-14Q Trading Schedule.
Line item 9 Cross-Asset Terms
Report the contribution to P/L from intra-asset risks attributable to the co-movement of multiple
asset classes. For example, an equity option paying off in a foreign currency would have both
Equity and FX risk. The P/L due to this co-dependence would be entered into line 9 and should not
be divided among the individual categories listed in Lines 1-8.
Line item 10 Total
Report the total of lines 1 through 9. This total must equal line 58, Trading mark-to-market (MTM)
loss, reported on the Income Statement worksheet of this Schedule.
Supporting Documentation
Please refer to Appendix A: Supporting Documentation for guidance on providing supporting
documentation.

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5. Counterparty Credit Risk (CCR)
The CCR worksheet collects projected counterparty credit losses as of a date specified by the Federal
Reserve. Losses should be reported as positive values.
Line item 1 Trading Incremental Default Losses (Trading IDR)
Report incremental default risk (IDR) of credit sensitive assets in the trading book over the
projection horizon. Trading IDR represents the additional losses incurred from default of
underlying securities (obligors) in the trading book, beyond the MTM losses already captured by the
MTM trading book shocks. To estimate Trading IDR, firms can leverage calculations under the Basel
methodology as defined in Basel Committee on Banking Supervision (BCBS) Guidelines for
Computing Capital for Incremental Risk in the Trading Book. 7 Alternatively, BHCs may use an
existing internal methodology/process for IDR. Default risk should be consistent with the
macroeconomic scenario. Where separate methodologies are used to calculate CCR IDR and Trading
IDR, provide separate data results and supporting details. BHCs should not reflect diversification
benefits between Trading IDR and CCR IDR in their calculations.
Line item 1a Trading Incremental Default losses from securitized products
Report trading IDR losses from securitized products, including RMBS, CMBS, and other securitized
products as specified on the Securitized Products Worksheet of the FR Y-14Q Trading Schedule.
Line item 1b Trading Incremental Default losses from other credit sensitive instruments
Report trading IDR losses from all other credit sensitive instruments (i.e., all products considered
in Trading IDR losses other than securitized products), such as sovereigns, advanced economy
corporate credits, and emerging market corporate credits.
Line item 2 Counterparty Credit MTM Losses (CVA Losses)
Report Counterparty Credit MTM Losses. Report total losses as equivalent to the BHC's calculation
of aggregate stressed CVA less unstressed CVA for each scenario. This figure, the sum of items 2a
and 2b should correspond to the difference between aggregate stressed CVA and aggregate
unstressed CVA, as reported in Schedule F – Counterpart Credit Risk, Worksheet 1.e, for all scenarios.
Line item 2a Counterparty CVA losses
Report Counterparty CVA losses.
Line item 2b Offline Reserve CVA losses
Report CVA losses that result from offline/additional CVA reserve.
Line item 3 Counterparty Incremental Default Losses (CCR IDR)
Report incremental default risk (IDR) over the projection horizon of over-the- counter (OTC)
derivative counterparties in the trading book, beyond the mark-to-market (MTM) losses already
captured by stressing CVA. A methodology conceptually similar to the Trading IDR book can be
applied, where instead of obligor defaults, the CCR IDR would account for counterparty defaults.
Exposure at default (EAD) calculations should capture stressed counterparty exposures, and
should deduct stressed asset-side, unilateral CVA. Stressed EAD should be based on the trading
asset stress scenarios (adverse and severely adverse scenarios provided by the Federal Reserve
and severely adverse scenario developed by BHC), while default risk should be consistent with the
macroeconomic scenario. Where separate methodologies are used to calculate CCR IDR and
7

Available at http://www.bis.org/publ/bcbs159.pdf.

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Trading IDR, provide separate data results and supporting details. Only single name credit default
swap (CDS) hedges of the defaulting counterparty may be used to offset counterparty defaults in
CCR IDR losses.
Line item 3a Impact of CCR IDR Hedges
Report the reduction to CCR IDR losses reported in item 3 due to the gains from single name CDS
hedges of defaulting counterparties.
Line item 4 Other CCR losses
Report other CCR losses, such as jump to default (JTD) losses, as required by CCAR instructions not
reported in items 1, 2 or 3 above.
Supporting Documentation
Please refer to Appendix A: Supporting Documentation for guidance on providing supporting
documentation.

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6. BHC Operational Risk Scenario Inputs and Projections
Operational risk losses are defined in the Revised Capital Framework as losses arising from
inadequate or failed internal processes, people and systems, or from external events. Operational
risk losses include legal losses but exclude boundary events. Boundary events are operational
losses that could also be classified as credit event losses. The Interagency Final Rule further
defines an operational loss as a financial loss (excluding insurance or tax effects) resulting from an
operational loss event and includes all expenses associated with an operational loss event except
for opportunity costs, forgone revenue, and costs related to risk management and control
enhancements implemented to prevent future operational losses. An operational loss event is
defined as an event that results in loss and is associated with operational loss event type
categories as outlined in the definition section of these instructions. Some examples of
operational loss events that BHCs may consider are losses related to improper business practices
(including class action lawsuits), execution errors, and fraud. Operational risk loss projections
should be included in the PPNR Projections worksheet in item 29, Operational Risk Expense, and
should be excluded from reserves.
See Schedule E – Operational Risk for additional operational risk reporting requirements.
Definitions
Refer to the following definitions when completing the Operational Risk Scenario Inputs and
Projections worksheet, and the BHC Operational Risk Historical Capital worksheet:
1. Event Types: The event type is one of seven industry standard categories that reflect the
nature of the underlying operational loss. The seven categories are:
a) Internal Fraud: Losses due to acts of a type which involve at least one internal party and
are intended to defraud; misappropriate property; or circumvent regulations, the law, or
company policy, excluding diversity and discrimination events.
b) External Fraud: Losses due to acts of a type intended to defraud, misappropriate property
or circumvent the law, by a third party.
c) Employment Practices and Workplace Safety: Losses arising from acts inconsistent
with employment, health or safety laws or agreements, from payment of personal injury
claims, or from diversity / discrimination events.
d) Clients, Products and Business Practices: Losses arising from an unintentional or
negligent failure to meet a professional obligation to specific clients (including fiduciary
and suitability requirements), or from the nature or design of a product.
e) Damage to Physical Assets: Losses arising from loss or damage to physical assets from
natural disaster or other events.
f) Business Disruption and System Failure: Losses arising from disruption of business or
system failures.
g) Execution, Delivery and Process Management: Losses from failed transaction processing
or process management, from relations with trade counterparties and vendors.
2. Type of Data:
a) External data: Historical operational losses that have been experienced by other BHCs.
b) Internal data: Historical operational losses that have been experienced by the BHC.
c) Operational Risk Scenario Analysis: A systematic process of obtaining expert opinions
from business managers and risk management experts to derive reasoned assessments of the
likelihood and loss impact of plausible high severity operational losses
d) Business Environment and Internal Control Factors (BEICFs): Risk and control
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assessments, key risk indicators, and other factors useful in identifying the level of risk
within an organization.
e) Model Output: Output generated by an internal or external model, such as a factor model
f) Other: Data types unique to an organization’s operational risk framework
3. Brief Description: Description of operational loss event or other factor
considered.
4. Unit of Measure: The level at which the BHC's quantification model generates a separate
distribution for estimating potential operational losses (e.g., organizational unit, operational
loss event type, risk category).
5. Dollar Contribution to Operational Loss Estimate: For each row of operational risk data
considered in the operational loss projections, indicate the dollar amount that was used in
the operational loss projection included in PPNR. Total should agree to the projected
“Operational risk expense” amount included in Line 29 in the PPNR Projections worksheet.
Worksheet Instructions
The BHC Operational Risk Scenario Inputs and Projections worksheet collects information about
the composition of the operational risk loss projections. Each reporting institution should gather
data using a number of tools, including external data, internal data, scenario analysis, risk
assessment, quantitative methods, and so on. Each data tool produces an input to the overall loss
projection. The Unit of Measure (“UOM”) is used to capture the data from these tools in a uniform
manner. Although an institution can develop idiosyncratic UOMs, reporting institutions generally
utilize the Event Types and Business Lines (or combinations of these) defined in the Revised
Capital Framework to categorize the data into specific inputs to the loss projection models.
Reporting institutions are expected to provide the type of data, a brief description of the loss event,
how it was categorized (UOM), and the contribution the data made to the loss projection. To
accommodate all UOMs reported, add more rows to the schedule if needed.
Loss Projections based on Legal Reserves and Settlements
As part of the overall Operational Risk loss projections, BHCs should report the potential impact of
significant amounts that may be paid to prevent or mitigate an operational loss settlement with
clients, or to prevent future legal action. Each of the Operational Risk loss projections in each of the
required scenarios should include all projected settlements, make-whole payments, payouts that
comply with adverse legal rulings, and other legal losses if they are not covered on the PPNR
Projections Worksheet under items 14N and 30 (Provisions to Repurchase Reserve / Liability for
Residential Mortgage Representations and Warranties). If specifically linked to operational risk,
BHCs should include all legal consultation fees, retainer fees, and provisions to the legal reserve
within the Operational Risk loss projections.
Unrelated Professional Services
The cost of outside consulting, routine “business as usual” legal expenses, external audit, and other
professional services that are unrelated to operational risk should be included in item 31
(Professional and Outside Services Expenses) on the PPNR Projections Worksheet.
Supporting documentation:
Please refer to Appendix A: Supporting Documentation for guidance on providing supporting
documentation.
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7. Pre-Provision Net Revenue (PPNR)
A. General Technical Details
This section provides general guidance and data definitions for the three PPNR worksheets
included in the Summary Schedule: PPNR Projections worksheet, PPNR Net Interest Income (NII)
worksheet, and PPNR Metrics worksheet. The three worksheets are described in detail below.
Certain commonly used terms and abbreviations, including PPNR, are defined at the end of this
section. Other definitions are embedded in the Schedule. Undefined terms should be assumed to
follow FR Y-9C definitions. In cases where FR Y-9C guidance is unavailable, BHCs should use
internal definitions and include information about the definitions used in the Supporting
Documentation Instructions for FR Y-14A projections.
All line item definitions and identification numbers are consistent between the FR Y-14A and FR Y14Q and data should be reported accordingly. Where specific FR Y-14 PPNR and/or FR Y-9C
guidance exists for business line and/or other items, provide both historical and projections data
consistently throughout time in accordance with the instructions. If a BHC has not done so in prior
filings, restate and resubmit. If a BHC is unable to consistently adhere to definitions, it can request
an exemption.
All quarterly figures should be reported on a quarterly basis (not on a year-to-date basis).
Provide data for all non-shaded cells, except where the data requested is optional. The BHC
is not required to populate cells shaded gray.
If there are no data for certain numerical fields, then populate the fields with a zero (0). If the
fields are optional and a BHC chooses not to report data, leave the fields blank. For numerical
fields requesting information in percent (e.g. average rates earned), use standard format where
.01 = 1%. Do not use non numerical characters in numerical fields.
If there is no information for certain descriptive fields, then populate the fields with “N/A.” Do not
leave descriptive fields blank.
The BHCs need to ensure that (a) revenues and expenses reported always reconcile on a net basis
to FR Y-9C, Schedule HI, item 3 plus item 5.m minus 7.e plus item 7.c.(1) minus item 40 of PPNR
Projections worksheet (note that this does not include losses resulting from the trading shock
exercise), (b) Net Interest Income is equal between the PPNR Projections and PPNR Net Interest
Income worksheets, and that (c) Average balances reported for the purposes of the PPNR Net
Interest Income worksheet equal FR Y-9C, Schedule HC-K, item 5 for average assets and an average
of FR Y-9C, Schedule HC, item 21 for average liabilities. BHCs should follow the same guidance
when restating data to correct any errors either internally identified or identified by the Federal
Reserve.
Materiality Thresholds
BHCs for which deposits comprise less than 25 percent of total liabilities for any period reported
in any of the four most recent FR Y-14Q should complete the PPNR Projections worksheet as well
as the Metrics by Business Segment/Line and “Firm-Wide Metrics: PPNR Projections Worksheet”
sections of the PPNR Metrics worksheet. The Net Interest Income worksheet is optional for these
BHCs. All other BHCs should complete all three worksheets, including the Net Interest Income
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worksheet and the Net Interest Income worksheet section of the PPNR Metrics worksheet.
Report data for all quarters for a given business segment in the PPNR Projections and PPNR
Metrics worksheets if the total revenue of that business segment (calculated as the sum of net
interest income and noninterest income for that segment), relative to total revenue of the BHC
exceeded 5 percent in any of the most recent four actual quarters as provided by the BHC in the
FR Y-14Q.
If international revenue exceeded 5 percent of total revenue in any of the most recent four actual
quarters as provided by the BHC in the FR Y-14Q, provide regional breakouts (PPNR Metrics
worksheet, items 45A-45D) for all quarters in the PPNR Metrics worksheet.
If International Retail and Small Business revenues exceeded 5 percent of Total Retail and Small
Business Segment revenue and Total Retail and Small Business Segment revenues were material
based on an applicable 5 percent threshold in any of the most recent four actual quarters as
provided by the BHC in the FR Y-14Q, provide related metrics data for all quarters (PPNR Metrics
worksheet, item 10).
Net Interest Income: Primary and Supplementary Designation
BHCs are expected to report all line items for all worksheets subject to applicable thresholds as
detailed in the instructions. In addition, for all BHCs that are required to complete the PPNR Net
Interest Income worksheet, the PPNR Net Interest Income worksheet should be designated as
“Primary Net Interest Income.” The PPNR Projections Worksheet for such BHCs will be
“Supplementary Net Interest Income” by default. For BHCs that are not required to complete the
PPNR Net Interest Income worksheet the PPNR Projections Worksheet should be designated as
“Primary Net Interest Income.” PPNR Net Interest Income Worksheet will be “Supplementary Net
Interest Income” for such BHCs by default, but is optional. Note that this designation would refer
only to the net interest income portion of the worksheets.
B. Commonly Used Terms and Abbreviations
Credit cards: Unless specified otherwise, use the same definitions as provided in the FR Y-14M
Credit Card schedule
Domestic Revenues: Revenues from the US and Puerto Rico only. Note that this differs from the
definition of domestic on the FR Y-9C.
International Revenues: International Revenues should be those generated from transactions with
clients that are domiciled outside the U.S. and Puerto Rico.
Pre-provision Net Revenue (PPNR): Sum of net interest income and noninterest income net of
noninterest expense, with components expected to reconcile with those reported in the FR Y-9C
when adjusted for certain items. As presented on the PPNR schedules, the adjustments include
exclusions of Valuation Adjustment for BHC’s debt under fair value option (FVO), goodwill
impairment, loss resulting from trading shock exercise (if applicable), as well as adjustments
related to operational risk expense required for PPNR purposes. For the related items, reference
the PPNR Projections worksheet and related instructions for the items 29, 40-42. Gains and
losses on AFS and HTM securities, including other than temporary impairments (OTTI) estimates,
are not a component of PPNR. All revenue and expenses related to mortgage servicing rights
(MSRs) are components of PPNR to be reported in the associated noninterest income and
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noninterest expense line items on the PPNR schedules. Total Loans Held for Sale and Loans
Accounted for under the Fair Value Option (item 57 of the Income Statement worksheet) are
excluded only if they are a result of a market shock exercise. Other Losses (item 66) are excluded
as applicable and are expected to be infrequent.
Revenues: Sum of net interest income and noninterest income adjusted for selected exclusions, as
reported on line item 27 of the PPNR Projections worksheet.
Run-Off or Liquidating Businesses: operations that do not meet an accounting definition of
“discontinued operations” but which the BHC intends to exit. In order to facilitate the calculation of
the proper net interest income on the Net Interest Income worksheet, report total balances related to
discontinued operations as a negative number in “Other” in items 15 and 38 and the corresponding
average rates earned in items 31 and 46. BHCs should provide a detailed listing of the type (by
corresponding line item on the Net Interest Income worksheet) of such balances reported as
negative items in “Other” and the corresponding rates in the submission documentation.

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A.7.a—PPNR Projections Worksheet
The PPNR Projections worksheet is based on standardized reporting of each component of PPNR,
using business segment/line views as discussed below. If there is a difference between the FR Y14 standardized reporting requirements and the BHCs’ internal view used for internal capital
planning purposes, the BHCs should report data in the PPNR worksheets only per the
standardized FR Y-14 requirements. The BHCs are encouraged to provide data consistent with
their own internal view in supporting documentation, accompanying the FR Y-14A Projections
and discuss data differences. If the BHCs are unable to comply with the requirements, they can
request a temporary exemption. This guidance applies to PPNR Submission/Projections and
PPNR Net Interest Income worksheets. Please see guidance for PPNR Metrics in the PPNR
Metrics section of the instructions.
Revenue Components
Revenue items are divided into net interest income and noninterest income, with totals expected
to reconcile with what would be reported in the FR Y-9C when adjusted for Valuation Adjustment
for firm’s own debt under fair value option (FVO), loss resulting from trading shock exercise (if
applicable), and operational risk expense adjustments required for PPNR purposes. For related
items, reference PPNR Projections worksheet and related instructions for line items 29, 40, and
42. In the documentation supporting the FR Y-14A PPNR submission, BHCs are encouraged to
discuss operational risk losses reported as contra-revenues for FR Y-9C purposes and their
reallocation to Operational Risk expense in accordance with the PPNR instructions. Do not report
gains and losses on AFS and HTM securities, including other than temporary impairments (OTTI)
estimates, as a component of PPNR.
Report all items either in the segments that generated them and/or segments that they were
allocated to through funds transfer pricing (FTP). Net interest income allocation to the defined
segments should be based on the cost of funds applicable to those segments as determined by the
BHC. Supporting Documentation instructions regarding methodology used should be provided in
the memo required with the FR Y-14A Projections. Business segments and related subcomponents do not have to correspond to but may include certain line items on the FR Y-9C
schedule. The Business segment structure of the worksheet is defined by product/service (e.g.,
credit cards, investment banking) and client type (e.g., retail, medium size businesses); it is not
defined by client relationship.
BHCs are encouraged to note which line items contain Debit Valuation Adjustments (DVA) and/or
Credit Valuation Adjustments (CVA) (note: these are different from fair value adjustment on the
BHC's own debt under the Fair Value Option (FVO) which is excluded from PPNR by definition),
including amounts if available, and whether these are generated with the purpose to generate
profit.
All revenue and expenses related to mortgage servicing rights (MSRs) and the associated
noninterest income and noninterest expense line items should be evolved over the nine quarter
projection horizons, and reported in the pre-provision net revenue (PPNR) schedules.
Gains or losses on loans held for sale and loans accounted for under the fair value option
(HFS/FVO loans) should be reported in the relevant items on the PPNR Projections Worksheet
in accordance with the BHC’s normal accounting procedures. Starting in January 2014, all BHCs
should project gains or losses on HFS/FVO loans for all nine quarters using only the
macroeconomic scenario without reference to the global market shock.
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Business Segment Definitions
Subject to applicable thresholds, reporting of net interest income and noninterest income items
is requested based on a business segment/line view, with business segments/lines defined as
follows:


As general guidance, small business clients are those with annual sales of less than $10 million.
Business, government, not-for-profit, and other institutional entities of medium size are those
with annual sales between $10 million and $2 billion. Large business and institutional entities
are those with annual sales of more than $2 billion. If a BHC’s internal reporting for these client
segments deviates from this general guidance, continue to report according to internal
definitions and describe how the BHC defined these or similar client segments and the scope of
related business segments/lines (internal and those defined in the FR Y-14 PPNR worksheets)
in the memo supporting the FR Y-14A submission.



A BHC may include public funds in the segment reporting based on the type of the relationship
that exists between the public funds and the BHC. For example, if the BHC acts in a custodial or
administrative capacity, the BHC may report public funds in Investor Services. If a BHC is
involved in the management of funds, the BHC may report the public funds in Investment
Management.

Net Interest Income by Business Segment (unless specified otherwise, all numbers are global).
Line item 1 Retail and Small Business
This item is a shaded cell and is derived, per column, from the sum of items 1A and 1G. For items
1A through 1F, domestic includes U.S. and Puerto Rico only.
Report in the appropriate sub-item all net interest income related to retail and small business
banking and lending, including both ongoing as well as run-off and liquidating businesses8. Exclude
any revenues related to Wealth Management/Private Banking (WM/PB) clients even if they are
internally classified as retail. BHCs may include such revenues in WM/PB line items instead. In case
of WM/PB mortgage repurchase contra-revenues, if any, report them as outlined in the PPNR
Projection worksheet.
Line item 1A Domestic
This item is a shaded cell and is derived, per column, from the sum of items 1B through 1F.
Line item 1B Credit and Charge Cards
Report net interest income from domestic BHC issued credit and charge cards to retail
customers including those that result from partnership agreements. May include revenue that is
generated on domestic accounts due to foreign exchange transactions. Exclude the following:
 other unsecured borrowing and debit cards;
 small business cards (report in Other Retail and Small Business Lending, item 1F);
 wholesale and commercial cards (report in Treasury Services, item 8).
 Cards to Wealth Management/Private Banking clients (report in Wealth Management/Private
Banking, line 19B)
Line item 1C Mortgages
8

See “Commonly Used Terms and Abbreviations” for the definition.

102

Report net interest income from domestic residential mortgage loans offered to retail customers.
Line item 1D Home Equity
Report net interest income from domestic home equity loans and lines of credit
(HELOANs/HELOCs) provided to retail customers.
Line item 1E Retail and Small Business Deposits
Report net interest income from domestic branch banking and deposit-related products and
services provided to retail and small business customers. Include debit card revenues in this line.
May include revenue that is generated on domestic accounts due to foreign exchange
transactions. This item does not include any lending revenues.
Line item 1F Other Retail and Small Business Lending
Report net interest income from other domestic retail and small business lending products and
services. These include, but are not limited to, small business cards, loans, auto loans, student
loans, or personal unsecured credit. All domestic lending revenues not captured in Credit Cards,
Mortgages, and Home Equity should be reported here.
Line item 1G International Retail and Small Business
Report net interest income from retail and small business generated outside of the U.S. and Puerto
Rico. Includes, but is not limited to, all international revenues from credit/charge/debit cards,
mortgages, home equity, branch and deposit services, auto, student, and small business loans.
Line item 2 Commercial Lending
Report net interest income from lending products and services provided to business, government,
not-for-profit, and other institutional entities of medium size, as well as to commercial real estate
investors and owners. Exclude treasury, deposit, and investment banking services.
Line item 3 Investment Banking
Report in the appropriate sub-item all net interest income generated from investment banking
services provided to business and institutional entities of both medium and large size. Include
revenues from new issue securitizations for third parties. Business lines are defined as follows:
 Advisory: Corporate strategy and financial advisory, such as services provided for mergers and
acquisitions (M&A), restructuring, financial risk management, among others.
 Equity Capital Markets: Equity investment banking services (e.g., IPOs or secondary offerings).
 Debt Capital Markets: Generally non-loan debt investment banking services.
 Syndicated/Corporate Lending: Lending commitments to larger corporate clients, including
event or transaction-driven lending (e.g., to finance M&A, leveraged buyouts, bridge loans).
Generally, all syndicated lending origination activity should be included here (not in
Commercial Lending).
Line item 4 Merchant Banking/ Private Equity
Report net interest income from private equity (PE), real estate, infrastructure, and principal
investments in hedge funds. May include principal investment related to merchant banking
activities.
Line item 5 Sales and Trading
This item is a shaded cell and is derived, per column, from the sum of items 5A and 5B.
Report in the appropriate sub-item all net interest income generated from sales and trading
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activities. Any interest income from carry should be included in Sales & Trading net interest income.
May include short-term trading made for positioning or profit generation related to the Sales &
Trading activities in this line item.
Line item 5A Prime Brokerage
Report net interest income generated from securities financing, securities lending, custody, clearing,
settlement, and other services for hedge funds and other prime brokerage clients. Include all prime
brokerage revenues in this line and not in any other business segments/lines.
Line item 5B Other
Report net interest income from all other Sales & Trading activities. These include, but are not
limited to:
 Equities: Commissions, fees, dividends, and trading gains and losses on equity products. Exclude
prime brokerage services.
 Fixed Income: Commissions, fees, and trading gains and losses on rates, credit, and other fixed
income products. Exclude prime brokerage services.
o Rates: Generally U.S. Treasury, investment grade sovereign, U.S. agency bonds, and interest
rate swaps. Rates revenues related to trading activities outside of the Sales & Trading
division need not be included into the Rates trading in this section, but describe where they
are allocated in the BHC’s documentation supporting the FR Y-14A submission.
o Credit: Generally corporate bonds, loans, ABS, muni, emerging markets, CDS. If a BHC
classifies some of the credit related trading (such as distressed debt) in segments other
than “Sales & Trading,” it can continue to report it as in its internal financial reports but
indicate where they are reported in the documentation supporting FR Y-14A submission.
o Other: e.g., FX/Currencies if not included above.
 Commodities: Commissions, fees, and trading gains and losses on commodity products. Exclude
prime brokerage services.
Line item 6 Investment Management
Report all net interest income generated from investment management activities. Business lines are
defined as follows:
 Asset Management: Professional management of mutual funds and institutional accounts.
Institutional clients may include endowments, not-for-profit entities, governments, and others.
 Wealth Management/Private Banking (WM/PB): Professional portfolio management and
advisory services for individuals. Individual clients may be defined as mass market, affluent, and
high net worth. Activities may also include tax planning, savings, inheritance, and wealth
planning, among others. May include deposit and lending services to WM/PB clients here and
retail brokerage services for both WM/PB and non WM/PB clients.
Line item 7 Investment Services
Report all net interest income generated from investment servicing. Exclude prime brokerage
revenues. Business lines are defined as follows:
 Asset Servicing: Custody, fund services, securities lending, liquidity services, collateral
management; and other asset servicing. Include record keeping services for 401K and employee
benefit plans, but exclude funding or guarantee products offered to such clients.
 Issuer Services: Corporate trust, shareowner services, depository receipts, and other issuer
services.
 Other Investment Services: Clearing and other investment services.

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Line item 8 Treasury Services
Report all net interest income from cash management, global payments, working capital solutions,
deposit services, and trade finance from business and institutional entities of both medium and
large size. Include wholesale/corporate and commercial cards.
Line item 9 Insurance Services
Report all net interest income from insurance activities including, but not limited to, individual (e.g.,
life, health), auto and home (property and casualty), title insurance and surety insurance, and
employee benefits insurance.
Line item 10 Retirement/Corporate Benefit Products
Report premiums, fees, and other net interest income generated from retirement and corporate
benefit funding products, such as annuities, guaranteed interest products, and separate account
contracts. The fees/revenues that may be recorded here are generally generated as a result of the
BHC accepting risks related to actuarial assumptions or the estimation of market returns where
guarantees of future income streams have been made to clients.
Line item 11 Corporate/Other
Report net interest income associated with:
 Capital and asset-liability management (ALM) activities. Among other items, may include
investment securities portfolios (but not gains and losses on AFS and HTM securities, including
OTTI, as these are excluded from PPNR by definition). Also may include principal investment
supporting the corporate treasury function to manage firm-wide capital, liquidity, or structural
risks.
 Run-off or liquidating businesses9 (but exclude retail and small business run- off/liquidating
businesses, per Retail and Small Business segment definition)
 Non-financial businesses (e.g., publishing, travel services)
 Corporate support functions (e.g., Human Resources, IT)
 Other non-core revenues not included in other segments (e.g., intersegment eliminations).
Line item 12 Optional Immaterial Business Segments
BHCs have the option to report less material business segment revenue in Optional Immaterial
Business Segments. The reported total optional immaterial business segment revenue relative to
total revenue cannot exceed 10 percent. If the total immaterial business segment revenue relative
to total revenue would be greater than 10 percent in any of the most recent four actual quarters as
provided by the BHC in the FR Y-14Q, report data for the largest business segment among the
immaterial business segments for all quarters in the PPNR Projections and PPNR Metrics
worksheets such that the amount reported in the Optional Immaterial Business segments line
items does not exceed 10 percent. BHCs should provide comprehensive information in the
Supporting Documentation Instructions on which business segments are included in the Optional
Immaterial Business segments line items in both FR Y-14Q and FR Y-14A schedules, their relative
contribution to the totals reported in both schedules and the manner in which the revenues were
projected for FR Y-14A purposes. List segments included in this line item in Footnote 7.
Line item 13 Total Net Interest Income
This item is a shaded cell and is derived, per column, from the sum of items 1, 2 through 5, and 6
through 12. Line item 13, per column, should equal item 49 on PPNR NII Worksheet, if completed.
9

See “Commonly Used Terms and Abbreviations” for the definition.
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Noninterest Income by Business Segment (unless specified otherwise, all numbers are global).
Line item 14 Retail and Small Business
This item is a shaded cell and is derived, per column, from the sum of items 14A and 14T.
Line item 14A Domestic
This item is a shaded cell and is derived, per column, from the sum of items 14B, 14E, 14O, and 14S.
Report in the appropriate sub-item all domestic revenues related to retail and small business
banking and lending, including both ongoing as well as run-off and liquidating businesses10. Exclude
any revenues related to Wealth Management/Private Banking (WM/PB) clients even if they are
internally classified as retail. BHCs may include such revenues in WM/PB line items instead. In case
of WM/PB mortgage repurchase contra-revenues, if any, report them as outlined in the PPNR
Projection worksheet.
Line item 14B Credit and Charge Cards
This item is a shaded cell and is derived, per column, from the sum of items 14C and 14D.
Report in the appropriate sub-item all noninterest income generated from domestic BHC issued
credit and charge cards to retail customers including those that result from a partnership
agreements. May include revenue that is generated on domestic accounts due to foreign
exchange transactions and corporate cards. Exclude the following:
 other unsecured borrowing and debit cards;
 small business cards (report in Other Retail and Small Business Lending, item 1F);
 wholesale and commercial cards (report in Treasury Services, item 8);
 Cards to Wealth Management/Private Banking clients (report in Wealth
Management/Private Banking, line 19B)
Line item 14C Credit and Charge Card Interchange Revenues - Gross
Report interchange revenues from all domestic BHC issued credit and charge cards including
those that result from a partnership agreement. Report before any contra-revenues (e.g.,
rewards, etc.).
Line item 14D Other
Report all other fee income and revenue earned from credit and charge cards not captured in
item 14C.
Line item 14E Mortgage and Home Equity
This item is a shaded cell and is derived, per column, from the sum of items 14F, 14I and 14N.
Report in the appropriate sub-item noninterest income generated from domestic residential
mortgage loans offered to retail customers and domestic home equity loans and lines of credit
(HELOANs/HELOCs) provided to retail customers.
Line item 14F Production
This item is a shaded cell and is derived, per column, from the sum of items 14G and 14H.
Line item 14G Gains/Losses on Sale
Report gains/(losses) from the sale of domestic mortgages and home equity originated through
10

See “Commonly Used Terms and Abbreviations” for the definition.

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all production channels (retail, broker, correspondent, etc.) with the intent to sell. Such
gains/losses should include deferred fees and costs that are reported as adjustments to the
carrying balance of the sold loan, fair value changes on loan commitments with rate locks that
are accounted for as derivatives, fair value changes on mortgage loans held-for-sale designated
for fair value treatment, lower-of-cost or market adjustments on mortgage loans held-for-sale
not designated for fair value treatment, fair value changes on derivative instruments used to
hedge loan commitments and held-of-sale mortgages, and value associated with the initial
capitalization of the MSR upon sale of the loan.
Line item 14H Other
Report all other fee income and revenue earned from mortgage production not captured in item
14G.
Line item 14I Servicing
This item is a shaded cell and is derived, per column, from the sum of items 14J, 14K, 14L, and 14M.
Line item 14J Servicing & Ancillary Fees
Report fees received from activities relating to the servicing of mortgage loans, including (but not
limited to) the collection principal, interest, and escrow payments from borrowers; payment of
taxes and insurance from escrowed funds; monitoring of delinquencies; execution of foreclosures;
temporary investment of funds pending distribution; remittance of fees to guarantors, trustees, and
others providing services; and accounting for and remittance of principal and interest payments to
the holders of beneficial interests in the financial assets.
Line item 14K MSR Amortization
Include economic amortization or scheduled and unscheduled payments, net of defaults under
both FV and LOCOM accounting methods.
Line item 14L MSR Value Changes due to Changes in Assumptions/Model Inputs/Other
Net of Hedge Performance
Report changes in the MSR value here and not in any other items. Report changes in the MSR
hedges here and not in any other items. Include MSR changes under both FV and LOCOM
accounting methods.
Line item 14M Other
Report all other revenue earned from servicing activities not captured in lines 14J through 14L.
Line item 14N Provisions to Repurchase Reserve/Liability for Residential Mortgage
Representations and Warranties (contra-revenue)
Report provisions to build any non-litigation reserves/accrued liabilities that have been
established for losses related to sold or government-insured residential mortgage loans (first or
second lien). Do not report such provisions in any other items; report them only in line items
14N or 30, as applicable. Exclude all provisions to litigation reserves/liability for claims related
to sold residential mortgages (report in item 29).
Line item 14O Retail and Small Business Deposits
This item is a shaded cell and is derived, per column, from the sum of items 14P, 14Q and 14R.
Report in the appropriate sub-item noninterest income from domestic branch banking and depositrelated products and services provided to retail and small business customers. Include debit card
revenues in this line. May include revenue that is generated on domestic accounts due to foreign
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exchange transactions.
Line item 14P Non-Sufficient Funds/Overdraft Fees – Gross
Report noninterest income from fees earned from insufficient fund deposit balances and
overdrawn client deposit accounts. Report before any contra-revenues (e.g., waivers, etc.).
Line item 14Q Debit Interchange – Gross
Report noninterest income from interchange fees earned on debit cards. Report before any
contra-revenues (e.g., rewards, etc.).
Line item 14R Other
Among items included here are debit card contra-revenues and overdraft waivers, as applicable.
Line item 14S Other Retail and Small Business Lending
Report noninterest income from other domestic retail and small business lending products and
services. These include, but are not limited to, small business cards, other small business loans,
auto loans, student loans, or personal unsecured credit.
Line item 14T International Retail and Small Business
Report noninterest income from retail and small business generated outside of the US and Puerto
Rico. Includes, but is not limited to, all revenues from credit/charge/debit cards, mortgages, home
equity, branch and deposit services, auto, student, and small business loans.
Line item 15 Commercial Lending
Report noninterest income from lending products and services provided to business, government,
not-for-profit, and other institutional entities of medium size, as well as to commercial real estate
investors and owners. Exclude treasury, deposit, and investment banking services provided to
commercial lending clients.
Line item 16 Investment Banking
This item is a shaded cell and is derived, per column, from the sum of items 16A through 16D.
Report in the appropriate sub-item noninterest income generated from investment banking
services provided to business and institutional entities of both medium and large size. Include
revenues from new issue securitizations for third parties.
Line item 16A Advisory
Corporate strategy and financial advisory, such as services provided for mergers and acquisitions
(M&A), restructuring, financial risk management, among others.
Line item 16B Equity Capital Markets
Equity investment banking services (e.g., IPOs or secondary offerings).
Line item 16C Debt Capital Markets
Generally non-loan debt investment banking services.
Line item 16D Syndicated/Corporate Lending
Lending commitments to larger corporate clients, including event or transaction-driven lending
(e.g., to finance M&A, leveraged buyouts, bridge loans). Generally, all syndicated lending origination
activity should be included here (not in Commercial Lending).
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Line item 17 Merchant Banking/ Private Equity
This item is a shaded cell and is derived, per column, from the sum of items 17A through 17C.
Report in the appropriate sub-item revenues from the sponsorship of, management of, or from
investing in, distinct long-term investment vehicles, such as real estate funds, private equity funds,
hedge funds or similar vehicles. Also include direct long-term investments in securities and assets
made primarily for capital appreciation, or investments where the BHC is likely to participate
directly in corporate governance. Do not include revenues from sales & trading operations,
corporate lending outside of a fund structure, investing in a HTM or AFS securities portfolio,
brokerage or mutual fund operations.
Line item 17A Net Investment Mark-to-Market
Report the net gain or loss from sale or from the periodic marking to market of Merchant
Banking/Private Equity investments.
Line item 17B Management Fees
Report fees and commissions paid by third parties to the BHC in connection with sale, placement or
the management of above described investment activities.
Line item 17C Other
Report any noninterest income items not included in items 17A and 17B. Also include the BHC’s
proportionate share of the income or other adjustments from its investments in equity method
investees.
Line item 18 Sales and Trading
This item is a shaded cell and is derived, per column, from the sum of items 18A, 18D, 18H, and 18K.
Report in the appropriate sub-item noninterest income generated from sales and trading activities.
Any interest income from carry should be included in Sales & Trading under net interest income.
May include short-term trading made for positioning or profit generation related to the Sales &
Trading activities in this line item.
Line item 18A Equities
This item is a shaded cell and is derived, per column, from the sum of items 18B and 18C.
Line item 18B Commission and Fees
Report commissions, fees, and dividends on equity products. Exclude prime brokerage services.
Line item 18C Other
Report all noninterest income for equities sales and trading, excluding prime brokerage (to be
reported as a separate line item) and excluding commissions and fees. This includes trading profits
and other noninterest non-commission income.
Line item 18D Fixed Income
This item is a shaded cell and is derived, per column, from the sum of items 18E, 18F, and 18G.
Report in the appropriate sub-item commissions, fees, and trading gains and losses on rates, credit,
and other fixed income products. Exclude prime brokerage services.
Line item 18E Rates
Generally U.S. Treasury, investment grade sovereign, U.S. agency bonds, and interest rate swaps.
Rates revenues related to trading activities outside of the Sales & Trading division need not be
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included into the Rates trading in this section, but describe where they are allocated in the BHC’s
documentation supporting the FR Y-14A submission.
Line item 18F Credit
Generally corporate bonds, loans, ABS, muni, emerging markets, CDS. If a BHC classifies some of the
credit related trading (such as distressed debt) in segments other than “Sales & Trading,” it can
continue to report it as in its internal financial reports but indicate where they are reported in the
documentation supporting FR Y-14A submission.
Line item 18G Other
Report other fixed income products if not included above (e.g., FX/Currencies).
Line item 18H Commodities
This item is a shaded cell and is derived, per column, from the sum of items 18I and 18J.
Line item 18I Commission and Fees
Report commissions, fees, and trading gains and losses on commodity products. Exclude prime
brokerage services.
Line item 18J Other
Report other noninterest income generated from commodity products, excluding prime brokerage
services.
Line item 18K Prime Brokerage
This item is a shaded cell and is derived, per column, from the sum of items 18L and 18M. Report in
the appropriate sub-item noninterest income from securities financing, securities lending, custody,
clearing, settlement, and other services for hedge funds and other prime brokerage clients. Include
all prime brokerage revenues in this line and not in any other business segments/lines.
Line item 18L Commission and Fees
Report commissions and fees on prime brokerage services.
Line item 18M Other
Report other noninterest income generated from prime brokerage services.
Line item 19 Investment Management
This item is a shaded cell and is derived, per column, from the sum of items 19A and 19B. Report in
the appropriate sub-item all noninterest income generated from investment management activities.
Line item 19A Asset Management
Professional management of mutual funds and institutional accounts. Institutional clients may
include endowments, not-for-profit entities, governments, and others.
Line item 19B Wealth Management/Private Banking (WM/PB)
Professional portfolio management and advisory services for individuals. Individual clients may be
defined as mass market, affluent, and high net worth. Activities may also include tax planning,
savings, inheritance, and wealth planning, among others. May include deposit and lending services
to WM/PB clients here and retail brokerage services for both WM/PB and non WM/PB clients.
Line item 20 Investment Services
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This item is a shaded cell and is derived, per column, from the sum of items 20A, 20D, and 20E.
Report in the appropriate sub-item all noninterest income generated from investment servicing.
Exclude prime brokerage revenues.
Line item 20A Asset Servicing
This item is a shaded cell and is derived, per column, from the sum of items 20B and 20C. Report in
the appropriate sub-item all noninterest income from custody, fund services, securities lending,
liquidity services, collateral management, and other asset servicing. Include record keeping services
for 401K and employee benefit plans, but exclude funding or guarantee products offered to such
clients.
Line item 20B Securities Lending
Report noninterest income generated from securities lending.
Line item 20C Other
Report all other noninterest income asset servicing, excluding securities lending.
Line item 20D Issuer Services
Corporate trust, shareowner services, depository receipts, and other issuer services.
Line item 20E Other
Report noninterest income from clearing and other investment services not included above.
Line item 21 Treasury Services
Report cash management, global payments, working capital solutions, deposit services, and trade
finance from business and institutional entities of both medium and large size. Include wholesale
and commercial cards.
Line item 22 Insurance Services
Report all noninterest income from insurance activities including, but not limited to, individual (e.g.,
life, health), auto and home (property and casualty), title insurance and surety insurance, and
employee benefits insurance.
Line item 23 Retirement/Corporate Benefit Products
Report premiums, fees, and other noninterest income generated from retirement and corporate
benefit funding products, such as annuities, guaranteed interest products, and separate account
contracts. The fees/revenues that may be recorded here are generally generated as a result of the
BHC accepting risks related to actuarial assumptions or the estimation of market returns where
guarantees of future income streams have been made to clients.
Line item 24 Corporate/Other
Report noninterest income associated with:
 Capital and asset-liability management (ALM) activities. Among other items, may include
investment securities portfolios (but not gains and losses on AFS and HTM securities, including
OTTI, as these are excluded from PPNR by definition). Also may include principal investment
supporting the corporate treasury function to manage firm-wide capital, liquidity, or structural
risks.
 Run-off or liquidating businesses12 (but exclude retail and small business run- off/liquidating
businesses, per Retail and Small Business segment definition)
 Non-financial businesses (e.g., publishing, travel services)
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


Corporate support functions (e.g., Human Resources, IT)
Other non-core revenues not included in other segments (e.g., intersegment eliminations).

Line item 25 Optional Immaterial Business Segment
BHCs have the option to report less material business segment revenue in separate line items
“Optional Immaterial Business Segments”. The reported total optional immaterial business
segment revenue relative to total revenue cannot exceed 10 percent. If the total immaterial
business segment revenue relative to total revenue would be greater than 10 percent in any of the
most recent four actual quarters as provided by the BHC in the FR Y-14Q, report data for the
largest business segment among the immaterial business segments for all quarters in the PPNR
Projections and PPNR Metrics worksheets such that the amount reported in the Optional
Immaterial Business segments line items does not exceed 10 percent. BHCs should provide
comprehensive information in the Supportig Documendation on which business segments are
included in the Optional Immaterial Business segments line items in both FR Y-14Q and FR Y-14A
schedules, their relative contribution to the totals reported in both schedules and the manner in
which the revenues were projected for FR Y-14A purposes. List segments included in this line
item in Footnote 7.
Line item 26 Total Noninterest Income
This item is a shaded cell and is derived, per column, from the sum of items 14, 15, 16, 17, 18, 19,
20, and 21 through 25. Excludes Valuation Adjustment for firm's own debt under fair value option
(FVO) reported in item 40 and the result of trading shock exercise (where applicable), as it is
reported in item 42.
Line item 27 Total Revenues
This item is a shaded cell and is derived, per column, from the sum of items 13 and 26.
Noninterest Expense Components
Noninterest Expense figures are to be broken out as detailed on the worksheet. The total is
expected to reconcile with what would be reported in the FR Y-9C when adjusted for certain
items. As presented on the PPNR worksheets, the adjustments include exclusions of goodwill
impairment and adjustments related to operational risk expense required for PPNR purposes. For
the related items, reference PPNR Projections worksheet and related instructions for the line
items 29 and 41.
Expense data on the PPNR Submission worksheet are only intended to be reported as firm-wide
BHC expenses, with exception of line item 34A, i.e. Marketing Expense for Domestic Credit Cards.
This line item is for Domestic Credit Cards business line only. See the description of the
Domestic Credit Card business line in the Business Segment Definitions section of the document.
If the Worker’s Compensation expense is an expected item, or is regularly budgeted and paid
out similar to an insurance premium or accrual of agreed-upon expenses, then a BHC would
report it as Compensation expense or line item 28. If the Worker’s Compensation results from a
legal settlement, or is part of a large payout to prevent litigation, solve a complaint, or satisfy a
penalty or fine, then a BHC would report it in line item 29 with Operational Risk Expenses.
Line item 28 Compensation Expense
This item is a shaded cell and is derived, per column, from the sum of items 28A through 28E.
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Line item 28A Salary
Exclude stock based and cash variable pay compensation and report in items 28D and 28E,
respectively.
Line item 28B Benefits
Exclude stock based and cash variable pay compensation and report in items 28D and 28E,
respectively.
Line item 28C Commissions.
Report commissions only in "Commissions" line item 28C; do not report commissions in any other
compensation line items.
Line item 28D Stock Based Compensation
Report all expenses related to stock based compensation as defined by ASC Topic 718,
Compensation-Stock Compensation (formerly FASB Statement No. 123(R), Shared-Based Payment).
Line item 28E Cash Variable Pay
Report expenses related to all discretionary variable compensation paid (or to be paid) in the form
of cash. Include deferred variable compensation plans not associated with BHC stock.
Line item 29 Operational Risk Expense
This item is a shaded cell and is derived, per column, from the item on the OpRisk Projected Losses
Worksheet. All operational loss items, including operational losses that are contra revenue
amounts or cannot be separately identified, should be reported in the operational risk expense. Any
legal consultation or retainer fees specifically linked to an operational risk event should be included
in the Operational Risk Expense. Include all provisions to litigation reserves/liability for claims
related to sold residential mortgages and all litigation settlements and penalties in this line item
and not in any other line item . The reporting of the operational risk expense item will not
necessarily be consistent with FR Y-9C reporting.
Line item 30 Provisions to Repurchase Reserve/Liability for Residential Mortgage
Representations and Warranties
Provisions to build any non-litigation reserves/accrued liabilities that have been established for
losses related to sold or government-insured residential mortgage loans (first or second lien).
Do not report such provisions in any other items; report them only in line items 14N or 30, as
applicable. Exclude all provisions to litigation reserves/liability for claims related to sold
residential mortgages (report in item 29).
Line item 31 Professional and Outside Services Expenses
Among items included are routine legal expenses (i.e., legal expenses not related to operational
losses), audit and consulting fees, and other fees for professional services.
Line item 32 Expenses of Premises and Fixed Assets
Report expenses of premises and fixed assets, as defined in the FR Y-9C, Schedule HI, item 7.b.
Line item 33 Amortization Expense and Impairment Losses for Other Intangible Assets
Report amortization expense and impairment losses for other intangible assets, as defined in the
FR Y-9C, Schedule HI, item 7.c.(2).
Line item 34 Marketing Expense
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This item is a shaded cell and is derived, per column, from the sum of items 34A and 34B.
Line item 34A Domestic Credit and Charge Card Marketing Expense
Include domestic BHC issued credit and charge cards, as defined in item 1B, including those that
result from a partnership agreement. Include both direct and allocated expenses. Report any
expenses that are made to expand the company’s card member and/or merchant base, facilitate
greater segment penetration, enhance the perception of the company’s credit card brand, and/or
increase the utilization of the existing card member base across the spectrum of marketing and
advertising mediums.
Line item 34B Other
Report all marketing expenses not related to domestic credit and charge cards captured in line
34A.
Line item 35 Other Real Estate Owned Expense
All expenses associated with other real estate owned that would normally be reported in the FR Y9C, Schedule HI, item 7.d., ‘‘Other noninterest expense’’.
Line item 36 Provision for Unfunded Off-Balance Sheet Credit Exposures (to build/decrease
item 139 (BHCKB557) in Balance Sheet)
Report the provision for credit losses on off-balance sheet credit exposures normally reported as
one of the items in FR Y-9C, Schedule HI, item 7.d.
Line item 37 Other Noninterest Expense
Provide a further break out of significant items included in Other Noninterest Expense in footnote 4,
such that no more than 5% of Noninterest Expense are reported without further breakout.
Report the line item breakout for the combined 9 quarters of projected “Other noninterest
expense” (line item 37). A quarterly breakout of these data should be included in the Supporting
Documentation.
Line item 38 Total Noninterest Expense
This item is a shaded cell and is derived, per column, from the sum of items 28, 29 through 34, and
35 through 37. Excludes Goodwill Impairment included in item 41.
Line item 39 Projected PPNR
This item is a shaded cell and is derived, per column, from item 27 less 38. By definition, PPNR will
calculate as net interest income plus noninterest income less noninterest expense, excluding items
broken out in items 40 and 41.
Line item 40 Valuation Adjustment for Firm’s Own Debt Under Fair Value Option (FVO)
List segments from which item was excluded in Footnote 9. In footnote 27, list FR Y-9C, Schedule HI
items in which this amount is normally reported and has been excluded from in this reporting view.
Line item 41 Goodwill Impairment
Report impairment losses for goodwill, as defined in the FR Y-9C, Schedule HI, item 7.c.(1). Under
GAAP (ASC 350-20-35-30), "Goodwill of a reporting unit shall be tested for impairment between
annual tests if an event occurs or circumstances change that would more likely than not reduce the
fair value of a reporting unit below its carrying amount." However, it is acceptable for purposes of
this exercise to provide annual estimates as long as the resulting quarterly capital projections
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would not differ materially from those generated using quarterly impairment projections.
Line item 42 Loss Resulting from Trading Shock Exercise (if applicable)
This item is a shaded cell and is derived, per column, from the sum of items 58 through 62 on the
Worksheet 1.a, Income Statement. BHCs should not report changes in value of the MSR asset or
hedges within the trading book. List segments from which item was excluded in Footnote 25.

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A.7.b—PPNR Net Interest Income (NII) Worksheet
BHCs for which deposits comprise 25 percent or more of total liabilities for any period reported
in any of the four most recent FR Y-14Q are required to submit the Net Interest Income
worksheet. BHCs should complete non-shaded cells only; all shaded cells with embedded
formulas will self-populate.
This worksheet requires BHCs to provide average asset and liability balances and average yields
to calculate net interest income. The total net interest income calculated should equal the total
net interest income reported using a business segment/line view in the PPNR Projections
worksheet.
The average balances and rates are meant to reflect the average over each quarter as best as
possible. The Federal Reserve understands that because of changes in balances over the period,
the simple multiplication of average loan rates and balances may not yield the actual interest
income. In these cases, the BHCs may report the average loan rate so that it equals a weighted
average rate over the period and the interest income total for each quarter reflects historical
results or the BHC's projection, as applicable. If the average rates are materially impacted by
large shifts in balances over the period, highlight this in documentation supporting the FR Y-14A
submission.
Rates on this worksheet are intended to provide a product level view exclusive of transfer
pricing activity and should be reported on a gross basis. The reporting of net interest income on
the PPNR Projections and PPNR Submission Worksheets provide a business line view and should
be reported net of transfer pricing adjustments.
Average Assets
BHCs should reference FR Y-9C and other definitions provided in the PPNR Net Interest Income
worksheet when completing this section. Align the asset categories definitions, where no FR Y9C
code is provided, with those on the Balance Sheet worksheet of the FR Y-14A Summary Schedule.
The FR Y-9C code references are intended only to provide guidance for the types of items to be
included or excluded; but NOT the type of balance to be provided. All requested balance items are
averages.
In the case of loans, align definitions with the “total loans” section of the Balance Sheet worksheet.
Include purchased credit impaired loans PCI loan balances and the interest income recognized on
these loans. However, report the aggregate of all nonaccrual loans as line item 9, rather than
including them in each loan type. Although nonaccrual loans are reported in aggregate for
reporting purposes, BHCs are encouraged to provide details on the nonaccrual loans by Balance
Sheet worksheet definition, if available, in the documentation supporting their FR Y-14A
submission.
Balance sheet forecasts are intended to be reported in a manner consistent with how the BHC
reports such balances on the FR-Y9C based on the BHCK references in the notes column of the
balance sheet worksheet, or otherwise in accordance with FR Y-14A reporting instructions where
no references are provided. Such balances should then be reported consistently on the PPNR Net II
Worksheet (in both FR Y-14A and FR Y-14Q schedules). If this reporting results in recording
certain non-earning assets in the average trading assets line on the PPNR Net II worksheet (or any
other line item with
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an associated rate), a BHC should simply reduce the weighted average rate applied to that balance
to ensure that income forecasts are calculated appropriately.
Average balances on the PPNR Net Interest Income worksheets (both on FR Y-14Q and FR Y-14A)
are intended to be reported in a manner consistent with items on the Balance Sheet worksheet of
FR Y-14A schedule. As such, average asset balances on PPNR Net Interest Income worksheet are to
reconcile to average of asset balances based on FR Y-9C BHCK2170 (which reflects fair value of
AFS securities).
Line item 1 First Lien Residential Mortgages (in domestic offices)
Report the average balance of first lien residential mortgages in domestic offices (as defined in the
FR Y-9C, Schedule HC-C, item 1.c.(2)(a), column B).
Line item 2 Second/Junior Lien Residential Mortgages (in domestic offices)
This item is a shaded cell and is derived, per column, from the sum of items 2A and 2B.
Line item 2A Closed-End Junior Liens
Report the average balance of second/junior lien residential mortgages in domestic offices (as
defined in the FR Y-9C, Schedule HC-C, item 1.c.(2)(b), column B).
Line item 2B Home Equity Lines of Credit (HELOCs)
Report the average balance of home equity lines of credit in domestic offices (as defined in the
FR Y-9C, Schedule HC-C, item 1.c.(1), column B).
Line item 3 C&I Loans
Report the average balance of C&I Graded, Small Business (Scored/Delinquency Managed),
Corporate Card, and Business Card loans.
Line item 4 CRE Loans (in domestic offices)
Report the average balance of CRE loans in domestic offices as defined in the FR Y-9C, Schedule
HC-C, items 1.a.(1), 1.a.(2), 1.d, 1.e.(1), and 1.e.(2), column B.
Line item 5 Credit Cards
Report the average balance of credit cards (as defined in the FR Y-9C, Schedule HC-C, item 6.a,
column A).
Line item 6 Other Consumer
This item is a shaded cell and is derived, per column, from the sum of items 6A through 6C.
Line item 6A Auto Loans
Report the average balance of auto loans as defined in the FR Y-9C, Schedule HC-C, item 6.c,
column A.
Line item 6B Student Loans
Report the average balance of student loans.
Line item 6C Other (including loans backed by securities (non-purpose lending))
Report the average balance of other loans.
Line item 7

Real Estate Loans (not in domestic offices)
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This item is a shaded cell and is derived, per column, from sum of items 7A and 7B. (Also, defined as
FR Y-9C, Schedule HC-C, item 1, column A, less above items 1, 2, 5, and FR Y-9C, Schedule HC-C, item
1.b, column B.)
Line item 7A Residential Mortgages (first and second lien)
Report the average balance of first and second lien residential mortgages not in domestic offices.
Line item 7B Other
Report the average balance of other real estate loans not in domestic offices.
Line item 8 Other Loans and Leases
Report the average balance of other loans and leases. Include loans secured by farmland as defined
in FR Y-9C, Schedule HC-C, item 1.b, column B, and other loans not accounted for in the above
categories. If total net interest income does not reconcile to FR Y-9C total per PPNR definition
using fair value average balances for AFS securities, use “Other” balances (line items 15 and 38)
and corresponding rates (line items 31 and 46) to offset the difference.
Line item 9
Nonaccrual Loans
Report the average balance of nonaccrual loans, as defined in the FR Y-9C, Schedule HC-N, item
item 10 (Column C) less Schedule HC-N, item9 (Column C). Institutions are to provide additional
details within the supporting documentation; the composition of the non-accrual loans by key loan
type over the reported time periods for each of the scenarios.
Line item 10 Securities (AFS and HTM) – Treasuries and Agency Debentures
Report the average balance of AFS/HTM balances in Treasury and Agency debentures, as defined
in the FR Y-9C, Schedule HC-B, items 1, 2.a and 2.b, columns A and D.
Line item 11 Securities (AFS and HTM) – Agency RMBS (both CMOs and pass-throughs)
Report the average balance of AFS/HTM balances in Agency RMBS, as defined in the FR Y-9C,
Schedule HC-B, items 4.a.(1), 4.a.(2), 4.b.(1) and 4.b.(2), columns A and D.
Line item 12 Securities (AFS and HTM) - Other
Report the average balance of all AFS/HTM investments not reported in items 10 and 11, defined in
the FR Y-9C, Schedule HC, items 2.a and 2.b less Net II Worksheet items 10 & 11.
Line item 13 Trading Assets.
Report the average balance of trading assets as defined in the FR Y-9C, Schedule HC-K, item 4.a.
Line item 14 Deposits with Banks and Other
Report the average balance of deposits with banks.
Line item 15 Other Interest/Dividend-Bearing Assets
Report the average balance of other interest/dividend-bearing asset not accounted for in the
above categories (e.g. Fed Funds Sold, Repos, etc.). In Footnote 2, breakout and explain nature of
significant items included in other average interest-bearing asset balances such that no more 5%
of total average interest-bearing asset balances are reported without a further breakout.
Line item 16 Other Assets
Report the average balance of all non-interest bearing assets. Line 16 of the Net Interest Income
Worksheet is intended for a BHC to report noninterest bearing assets, and accordingly is excluded
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from the calculation of interest income.
Line item 17 Total Average Asset Balances
This item is a shaded cell and is derived, per column, from sum of items 1, 2, 3 through 6, 7, and 8
through 16, as defined in the FR Y-9C, Schedule HC-K, item 5.
Average Rates Earned
All rates are annualized.
Line item 18 First Lien Residential Mortgages (in domestic offices)
Report the earned average rate of first lien residential mortgages in domestic offices as defined in
the FR Y-9C, Schedule HC-C, item 1.c.(2)(a), column B.
Line item 19 Second/Junior Lien Residential Mortgages (in domestic offices)
This item is a shaded cell and is derived, per column, from sum of items 19A and 19B.
Line item 19A Closed-End Junior Liens
Report the earned average rate of second/junior lien residential mortgages in domestic offices as
defined in the FR Y-9C, Schedule HC-C, item 1.c.(2)(b), column B.
Line item 19B Home Equity Lines of Credit (HELOCs)
Report the earned average rate of home equity lines of credit in domestic offices as defined in the
FR Y-9C, Schedule HC-C, item 1.c.(1), column B.
Line item 20 C&I Loans (excluding small business (scored/delinquency managed)
Report earned average rate of large commercial credits and small business (graded) loans. Note
that the definitions for Large Commercial Credits and Small Business (Graded) are aligned with
Balance Sheet definitions (e.g., in the current reports, consistent with CCAR 2012 Balance Sheet
worksheet).
Line item 21 CRE Loans (in domestic offices)
Report the earned average rate of CRE loans in domestic offices as defined in the FR Y-9C, Schedule
HC-C, items 1.a.(1), 1.a.(2), 1.d, 1.e.(1), and 1.e.(2), column B.
Line item 22 Credit Cards
Report earned average rate of credit cards as defined in the FR Y-9C, Schedule HC-C, item 6.a,
column A.
Line item 23 Other Consumer
This item is a shaded cell and is derived, per column, from the sum of items 23A through 23C.
Line item 23A Auto Loans
Report earned average rate of auto loans as defined in the FR Y-9C, Schedule HC-C, item 6.c,
column A.
Line item 23B Student Loans
Report earned average rate of student loans.
Line item 23C Other, incl. loans backed by securities (non-purpose lending)
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Report earned average rate of other loans.
Line item 24 Real Estate Loans (not in domestic offices)
Item 24 is a shaded cell and is derived, per column, from sum of items 24A and 24B. (Also, defined
as FR Y-9C, Schedule HC-C, item 1, column A, less above items 18, 19, 21, and FR Y-9C, Schedule HCC, item 1.b, column B.)
Line item 24A Residential Mortgages (first and second lien)
Report the earned average rate of first and second lien residential mortgages not in domestic
offices.
Line item 24B Other
Report the earned average rate of other real estate loans not in domestic offices.
Line item 25 Other Loans and Leases
Report the earned average rate of other loans and leases. Include loans secured by farmland as
defined in Schedule HC-C, FR Y-9C, Schedule HC-C, item 1.b, column B, and other loans not
accounted for in the above categories. If total net interest income does not reconcile to FR Y-9C
total per PPNR definition using fair value average balances for AFS securities, use “Other” balances
(line items 15 and 38) and corresponding rates (line items 27 and 43) to offset the difference.
Line item 26 Nonaccrual Loans
Report the earned average rate of nonaccrual loans. Interest income earned on nonaccrual
balances is generally expected to be small.
Line item 27 Securities (AFS and HTM) – Treasuries and Agency Debentures
Report the earned average rate earned on AFS/HTM balances in Treasury and Agency debentures.
Line item 28 Securities (AFS and HTM) – Agency RMBS (both CMOs and pass-throughs)
Report the earned average rate earned on AFS/HTM balances in Agency RMBS.
Line item 29 Securities (AFS and HTM) - Other
Report the earned average rate earned on all other AFS/HTM balances.
Line item 30 Trading Assets
Report the earned average rate of trading assets as defined in the FR Y-9C, Schedule HC-K, item 4.a.
Line item 31 Deposits with Banks and Other
Report the earned average rate of deposits with banks.
Line item 32 Other Interest/Dividend-Bearing Assets
Report the earned average rate of other interest/dividend-bearing asset not accounted for in the
above categories.
Line item 33 Total Interest Income
This item is a shaded cell and is derived, per column, from sum of the products of items 1 and 18, 2
and 19, 2A and 19A, 2B and 19B, 3 and 20, 4 and 21, 5 and 22, 6A and 23A, 6B and 23B, 6C and 23C,
7A and 24A, 7B and 24B, 8 and 25, 9 and 26, 10 and 27, 11 and 28, 12 and 29, 13 and 30, 14 and 31,
& 15 and 32 annualized.
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Average Liability Balances
For the classification of domestic and foreign deposit liabilities, BHCs should report based on
internal definitions (those deemed to best represent the behavior characteristics of deposits).
For all other liabilities, BHC should reference FR Y-9C and other definitions provided in the
PPNR Net interest Income worksheet when completing this section.
Line item 34 Deposits-Domestic
This item is a shaded cell and is derived, per column, from sum of items 34A through 34E.
A sum of average domestic and foreign deposits should be equal to a sum of average FR Y-9C,
Schedule HC, items 13.a.(1), 13.a.(2), 13.b.(1), and 13.b.(2).
Line item 34A Noninterest-bearing Demand
Report balances using internal definitions.
Line item 34B Money Market Accounts
Report balances using internal definitions.
Line item 34C Savings
Report balances using internal definitions.
Line item 34D Negotiable Order of Withdrawal (NOW), Automatic Transfer Service (ATS),
and other Transaction Accounts
Report balances using internal definitions.
Line item 34E Time Deposits
Report balances using internal definitions.
Line item 35 Deposits-Foreign
This item is a shaded cell and is derived, per column, from the sum of items 35A and 35B.
A sum of average domestic and foreign deposits should be equal to a sum of average FR Y-9C,
Schedule HC, items 13.a.(1), 13.a.(2), 13.b.(1), and 13.b.(2).
Line item 35A Foreign Deposits
Report balances using internal definitions.
Line item 35B Foreign Deposits-Time
Report balances using internal definitions.
Line item 36 Fed Funds, Repos, & Other Short Term Borrowing
This item is a shaded cell and is derived, per column, from the sum of items 36A through 36C.
Line item 36A Fed Funds
Report the average balance of Fed Funds purchased in domestic offices as defined in the FR Y-9C,
Schedule HC, item 14.a.
Line item 36B Repos
Report the average balance of Securities sold under agreement to repurchase as defined in the
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FR Y-9C, Schedule HC, item 14.b.
Line item 36C Other Short Term Borrowing
Report the average balance of liabilities reported as other borrowed money and subordinated
notes and debentures (as defined in the FR Y-9C, Schedule HC, items 16 and items 19.a. which the
firm would define as short term borrowings).
A sum of line items 36C (“other short term borrowing”) and 39 (“other interest bearing liabilities”)
equals a sum of average BHCK3190, average BHCK4062, and average interest-bearing liabilities
reported in BHCK2750; line item 40 (“other liabilities”) captures average non-interest bearing
liabilities in BHCK2750.

Line item 37 Trading Liabilities
Report the average balance of Trading Liabilities as defined in the FR Y-9C, Schedule HC, item 15.
Line item 38 Subordinated Notes Payable to Unconsolidated Trusts Issuing Trust
Preferred Securities (TruPS) and TruPS Issued by Consolidated Special Purpose Entities
Report the average balance of Preferred Securities (TruPS) and TruPS Issued by Consolidated
Special Purpose Entities as defined in the FR Y-9C, Schedule HC, item 19b.
Line item 39 Other Interest-Bearing Liabilities
Report the average balance of liabilities reported as Other Borrowed Money and Subordinated
Notes and Debentures as defined in the FR Y-9C, Schedule HC, items 16 and items 19a which are
not already reported in line item 35c Other Short Term Borrowing. This includes all long-term
debt not included in line item 38 above. A sum of line items 36C (“other short term borrowing”)
and 39 (“other interest bearing liabilities”) equals a sum of average BHCK3190, average
BHCK4062, and average interest-bearing liabilities reported in BHCK2750; line item 40 (“other
liabilities”) captures average non-interest bearing liabilities in BHCK2750.
Line item 40 Other Liabilities
Report the average balance of liabilities reported as Other Liabilities as defined in the FR Y-9C,
Schedule HC, item 20. A sum of line items 36C (“other short term borrowing”) and 39 (“other
interest bearing liabilities”) equals a sum of average BHCK3190, average BHCK4062, and average
interest-bearing liabilities reported in BHCK2750; line item 40 (“other liabilities”) captures
average non-interest bearing liabilities in BHCK2750.
Line item 41 Total Average Liability Balances
This item is a shaded cell and is derived, per column, from sum of items 34, 35, 36, and 37 to 40.
Average Liability Rates
All rates are annualized.
Line item 42 Deposits—Domestic
This item is a shaded cell and is derived, per column, from sum of items 42A through 42E.
Line item 42A Noninterest-bearing Demand
This item is a shaded cell; rates are equal to zero by definition.

122

Line item 42B Money Market Accounts
Report the earned average rate of Money Market Accounts reported in item 34B.
Line item 42C Savings
Report the earned average rate of Savings Accounts reported in item 34C.
Line item 42D Negotiable Order of Withdrawal (NOW), Automatic Transfer Service (ATS),
and other Transaction Accounts
Report the earned average rate of Negotiable Order of Withdrawal (NOW), Automatic Transfer
Service (ATS), and other Transaction Accounts reported in item 34D.
Line item 42E Time Deposits
Report the earned average rate of Time Deposits reported in item 34E.
Line item 43 Deposits-Foreign
This item is a shaded cell and is derived, per column, from the sum of items 43A and 43B.
Line item 43A Foreign Deposits
Report the earned average rate of Foreign Deposits reported in item 35A.
Line item 43B Foreign Deposits-Time
Report the earned average rate of Foreign Deposits—Time reported in item 35B.
Line item 44 Fed Funds, Repos, & Other Short Term Borrowing
This item is a shaded cell and is derived, per column, from the sum of items 44A through 44C.
Line item 44A Fed Funds
Report the average rate paid for Fed Funds purchased in domestic offices as defined in the FR Y9C, Schedule HC, item 14a.
Line item 44B Repos
Report the average rate paid for Securities Sold under agreements to repurchase as defined in the
FR Y-9C, Schedule HC, item 14b.
Line item 44C Other Short Term Borrowing
Report the average rate paid on liabilities reported as other borrowed money and subordinated
notes and debentures as defined in the FR Y-9C, Schedule HC, items 16 and items 19a which the
firm defined as short term borrowings.
Line item 45 Trading Liabilities
Report the average rate of Trading Liabilities as defined in the FR Y-9C, Schedule HC, item 15.
Line item 46 Subordinated Notes Payable to Unconsolidated Trusts Issuing Trust
Preferred Securities (TruPS) and TruPS Issued by Consolidated Special Purpose Entities
Report the average rate of Preferred Securities (TruPS) and TruPS Issued by Consolidated Special
Purpose Entities as defined in the FR Y-9C, Schedule HC, item 19b.
Line item 47 Other Interest-Bearing Liabilities
Report the average rate paid on the liabilities reported as other borrowed money and subordinated
notes and debentures as defined in the FR Y-9C, Schedule HC, items 16 and 19a which the firm
defined as Other Interest Bearing Liabilities.
123

Line item 48 Total Interest Expense
This item is a shaded cell and is derived, per column, from sum of the products of items 34A and
42A, 34B and 42B, 34C and 42C, 34D and 42D, 34E and 42E, 35A and 43A, 35B and 43B, 36A and
44A, 36B and 44B, 36C and 44C, 37 and 45, 38 and 46, and 39 and 47, annualized.
Line item 49 Total Net Interest Income
This item is a shaded cell and is derived, per column, from item 33 minus item 48. Amount should
equal Worksheet 7.a, PPNR Submission Worksheet, item 13.

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A.7.c—PPNR Metrics
The PPNR Metrics worksheet requests information on certain metrics relevant for the assessment
of various components of PPNR. Elements in Section C of the PPNR Metrics worksheet (line items
53 through 87 and either 884A or 88B&C) are required only for BHCs that must complete the Net
Interest Income worksheet. All other metrics are required of all BHCs, subject to applicable
thresholds.
Metrics in Section A, "Metrics by Business Segment/Line," correspond to Business
Segments/Lines on PPNR Submission worksheet. In contrast, Sections B and C are both for firmwide metrics.
In providing industry market size information, BHCs can use third party data and are not required
to independently derive these metrics. Any supporting information should be described in detail,
including the data source, and corresponding data should be provided in the worksheet. A BHC, if
relying upon third party data for building projections, should still be cognizant of how their
estimates would be appropriate across the range of assumed macro-economic conditions in
various scenarios or if some adjustment may be appropriate.
BHCs should use internal definitions of proprietary trading and clearly describe the covered
activities and transactions in methodology narratives.
If a BHC is unable to provide a metric on the PPNR Metrics worksheet, it should offer a data series
for alternative metrics that are considered by the BHC in projecting the relevant component(s) of
PPNR and include in the Supporting Documentation required with the FR-14A Projections a
discussion of why the standard metric could not be provided.
Section A.
Metrics by Business Segment/Line (unless specified otherwise, all numbers are
global).
"Metrics by Business Segment/Line" correspond to Business Segments/Lines on the PPNR
Submission Worksheet. This means that each metric is reflective of revenues reported on the
PPNR Submission worksheet for a given business segment/line, unless explicitly stated otherwise.
Retail and Small Business Segment
Domestic
For line items 1 through 9, domestic includes U.S. and Puerto Rico only.
Credit and Charge Cards
Line item 1 Total Open Accounts – End of Period
Report number of total open accounts at the end of period for credit and charge cards.
Line item 2 Credit and Charge Card Purchase Volume
Report credit and charge card purchase volume, net of returns. Exclude cash and balance transfer
volumes.
Line item 3 Credit and Charge Card Rewards/Partner Sharing Expense
Report credit card rewards/partner sharing expense for credit and charge cards.
125

In Footnote 23, list which line item(s) on PPNR Submission Worksheet contain(s) the Cards
Rewards/Partner Sharing contra-revenues and/or expenses.
Note if this item includes any contra-revenues other than Rewards/Partner Sharing (e.g.
Marketing Expense Amortization) in footnote 34.
Mortgages and Home Equity
Line item 4 Average Third-Party Residential Mortgages Serviced
Report the average outstanding principal balance for residential mortgage loans the BHC services
for others.
Line item 5 Residential Mortgage Originations Industry Market Size – Volume
Report total volume of domestic mortgages that originated during the quarter. A BHC would
provide US industry-wide origination volume ($millions) for closed-end loans secured by first
liens on 1 to 4 family residential properties during a given quarter. This would not include any
home equity loans or lines of credit.
Line item 6 Mortgages and Home Equity Sold During the Quarter
Report first and junior lien mortgages and home equity loans sold during the quarter as defined in
FR Y-9C, Schedule HC-P, items 3.a, 3.b, 3.c.(1), 3.c.(2). FR Y-9C name is "Residential Mortgages Sold
During the Quarter"; this metric need not be limited to Mortgages and Home Equity business line.
Line item 7 Servicing Expenses
Report expenses for servicing first and junior lien mortgages and home equity loans. Include both
direct and allocated expenses.
Retail and Small Business Deposits
Line item 8 Total Open Checking and Money Market Accounts – End of Period
Report only the number of checking and money market accounts that are deposit accounts under
FR Y-9C guidance and are consistent with the definitions provided for “Retail and small business
banking and lending services” segment and “Retail and small business deposits” business line
within this segment in the PPNR instructions.
Line item 9 Debit Card Purchase Transactions
Report number of transactions (not dollar value).
International Retail and Small Business
International retail and small business located in regions outside the U.S. and Puerto Rico.
Line item 10 Credit and Charge Card Revenues
Provide metrics data for all quarters, but only if international retail and small business segment
revenues exceeded 5% of total retail and small business segment and total retail and small
business revenue exceeded 5% of total revenues in any of the last four actual quarters requested
in the PPNR schedule.
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Investment Banking Segment
Line item 11 Number of Employees
Report the number of full-time equivalent employees at end of current period as defined in the FR
Y-9C, Schedule HI, Memorandum item 5, for investment banking segment.
Line item 12 Compensation – Total
Include both direct and allocated expenses for investment banking segment.
Line item 13 Stock Based Compensation and Cash Variable Pay
Include both direct and allocated expenses for investment banking segment.
Advisory
Line item 14 Deal Volume
Report the global dollar volume of all completed deals for the reporting BHC.
Line item 15 Industry Market Size - Fees
Report global fees earned by all relevant industry participants in this area.
Line item 16 Industry Market Size - Completed Deal Volume
Report the global dollar volume of completed deals for all relevant industry participants.
Line item 17 Backlog
A global backlog should be based on probability weighted fees. The data should be consistent with
historical internal reporting, not by market measurement. The last quarter should be the BHC’s
latest backlog estimate. Backlog reporting is not required on a projections basis.
Equity Capital Markets
Line item 18 Deal Volume
Report the global dollar volume of all deals for the reporting BHC.
Line item 19 Industry Market Size – Fees
Report global fees earned by all relevant industry participants in this area.
Line item 20 Industry Market Size - Volume
Report global dollar volume of completed deals for all relevant industry participants.
Debt Capital Markets
Line item 21 Deal Volume
Report the global dollar volume of all deals for the reporting BHC.
Line item 22 Industry Market Size – Fees
127

Report global fees earned by all relevant industry participants in this area.
Line item 23 Industry Market Size – Volume
Report the global dollar volume of completed deals for all relevant industry participants.
Syndicated Lending
Line item 24 Deal Volume
Report the global dollar volume of all deals for the reporting BHC.
Line item 25 Industry Market Size - Fees
Report global fees earned by all relevant industry participants in this area.
Line item 26 Industry Market Size - Volume
Report the global dollar volume of completed deals for all relevant industry participants.
Merchant Banking/Private Equity
Line item 27 Assets Under Management (AUM)
Report total assets under management for this division.
Sales and Trading Segment
Line item 28 Number of Employees
Report the number of full-time equivalent employees at end of current period as defined in the
FR Y-9C, Schedule HI, Memorandum item 5, for sales and trading segment.
Line item 29 Total Proprietary Trading Revenue
Report total proprietary trading revenue.
Line item 30 Compensation – Total
Include both direct and allocated expenses for sales and trading segment.
Line item 31 Stock Based Compensation and Cash Variable Pay
Include both direct and allocated expenses for sales and trading segment.
Equities
Line item 32 Average Asset Balance
Report average asset balance for the quarter of all mark-to-market assets associated directly with
the equity sales and trading businesses.
Fixed Income
Line item 33 Average Asset Balance
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Report average asset balance for the quarter of all mark-to-market assets associated directly with
the fixed income sales and trading businesses.
Commodities
Line item 34 Average Asset Balance
Report average asset balance for the quarter of all mark-to-market assets associated directly with
the commodities sales and trading businesses.
Prime Brokerage
Line item 35 Average Client Balances
Report the grossed up "interest balances" that result from prime brokerage activities.
Line item 36 Transaction Volume
Report total dollar volume of all transactions during the quarter.
Investment Management Segment
Asset Management
Line item 37 AUM – Total
This item is a shaded cell and is derived, per column, from the sum of items 37A through 37C.
Line item 37A AUM – Equities
Report total assets under management for which the investment mandate/strategy is primarily
equities.
Line item 37B AUM – Fixed Income
Report total assets under management for which the investment mandate/strategy is primarily
fixed income.
Line item 37C AUM – Other
Report total assets under management for which the investment mandate/strategy cannot be
classified as either Equities or fixed income. For example, include alternative investments,
currency products, etc.
Line item 38 Net Inflows/Outflow
Report impact of net inflows/outflows on assets under management.
Wealth Management/Private Banking
Line item 39 AUM – Total
This item is a shaded cell and is derived, per column, from the sum of items 40A through 40C.
Line item 39A AUM – Equities
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Report total assets under management for which the investment mandate/strategy is primarily
equities.
Line item 39B AUM – Fixed Income
Report total assets under management for which the investment mandate/strategy is primarily
fixed income.
Line item 39C AUM – Other
Report total assets under management for which the investment mandate/strategy cannot be
classified as either Equities or fixed income. For example, include alternative investments,
currency products, etc.
Line item 40 Net Inflows/Outflow
Report impact of net inflows/outflows on assets under management.
Line item 41 Number of Financial Advisors
Provide a relevant headcount number (e.g. financial advisors, portfolio managers) to facilitate the
assessment of revenue productivity in the Wealth Management/Private Banking business line.
Investment Services Segment
Asset Servicing
Line item 42 Assets under Custody and Administration
Report total assets under custody and administration as of the end of the quarter.
Issuer Services
Line item 43 Corporate Trust Deals Administered
Report total number of deals administered during the quarter.
Section B.

Firm Wide Metrics: PPNR Projections Worksheet

Line item 44 Number of Employees
Report the number of full-time equivalent employees at end of current period as defined in the
FR Y-9C, Schedule HI, Memorandum item 5.
Line item 45 Revenues – International
This item is a shaded cell and is derived, per column, from the sum of items 45A through 45D.
These items are based on holding company consolidated reporting and not on legal-entity basis.
Line item 45A Revenues - APAC
Provide Asia and Pacific (includes South Asia, Australia, and New Zealand) region breakouts for all
quarters, but only if international revenue exceeded 5% of the total revenue in any of the last four
actual quarters requested in the PPNR schedule. For specific country assignments, use internal
definitions.
130

Line item 45B Revenues - EMEA
Provide Europe, Middle East, and Africa region breakouts for all quarters, but only if international
revenue exceeded 5% of the total revenue in any of the last four actual quarters requested in the
PPNR schedule. For specific country assignments, use internal definitions.
Line item 45C Revenues - LatAm
Provide Latin America, including Mexico region breakouts for all quarters, but only if international
revenue exceeded 5% of the total revenue in any of the last four actual quarters requested in the
PPNR schedule. For specific country assignments, use internal definitions.
Line item 45D Revenues - Canada
Provide Canada region breakouts for all quarters, but only if international revenue exceeded 5% of
the total revenue in any of the last four actual quarters requested in the PPNR schedule.
Line item 46 Revenues – Domestic
This item is a shaded cell and is derived, per column, from PPNR Submission Worksheet item 27
less item 45. The item will capture all revenues so long as international revenues do not exceed 5%
of total revenue in any of the last four actual quarters requested in the PPNR schedule.
Line item 47 Severance Costs
In Footnote 14, list items on PPNR Submission worksheet that include this item if any.
Line item 48 Collateral Underlying Operating Leases for Which the Bank is the Lessor
This item is a shaded cell and is derived, per column, from Balance Sheet Worksheet item 126.
Refers to the balance sheet carrying amount of any equipment or other asset rented to others
under operating leases, net of accumulated depreciation. This item should correspond to the
amount provided in the FR Y-9C, Schedule HC-F item 6 (see item 13 in the instructions). The
amount included should only reflect collateral rented under operating leases and not include
collateral subject to capital/ financing type leases.
Line item 48A Auto
This item is a shaded cell and is derived, per column, from Balance Sheet Worksheet item 127.
Line item 48B Other
This item is a shaded cell and is derived, per column, from Balance Sheet Worksheet item 128.
Line item 49 OREO Balance
This item is a shaded cell and is derived, per column, from Balance Sheet Worksheet item 122, as
defined in the FR Y-9C, Schedule HC, item 7. Reporting of OREO items on FR Y-14Q PPNR Metrics
is expected to be consistent with reporting of OREO items on FR Y-14A PPNR Metrics worksheet
which sources the data directly from FR Y-14A Balance Sheet worksheet. Thus, reporting of OREO
items on FR Y-14Q PPNR Metrics worksheet is consistent with reporting of OREO items on FR Y14A Balance Sheet worksheet.
Line item 49A Commercial
This item is a shaded cell and is derived, per column, from Balance Sheet Worksheet item 123.
Line item 49B Residential
This item is a shaded cell and is derived, per column, from Balance Sheet Worksheet item 124.
131

Line item 49C Farmland
This item is a shaded cell and is derived, per column, from Balance Sheet Worksheet item 125.
Line item 50 Non-Recurring PPNR Items
Report the total income statement impact of all material non-recurring and infrequent items.
Examples of such items include gains or losses on sales of business lines, gains or losses on
extinguishment of debt, gains or losses on mergers / joint ventures, etc. Break out and explain
these excluded items in footnote 32.
Line item 51 Trading Revenue
Report trading revenue as defined in the FR Y-9C, Schedule HI, item 5.c.
Line item 52 Net Gains/(Losses) on Sales of Other Real Estate Owned
Report trading revenue as defined in the FR Y-9C, Schedule HI, item 5.j.
In Footnote 19, list business segments reported on PPNR Submission Worksheet that include this
item, if any.
Section C. Firm Wide Metrics: Net Interest Income Worksheet (Required only for BHCs that
were required to complete the Net Interest Income Worksheet)
Line item 53 Carrying Value of Purchased Credit Impaired (PCI) Loans
Report trading revenue as defined in the FR Y-9C, Schedule HC-C, memorandum item M.5.b.
Line item 54 Net Accretion of discount on PCI Loans included in interest Revenues
Report the net accretion of discount on PCI loans included in net interest income as included on
the PPNR Submission Worksheet and Net Interest Income Worksheet.
Line item 55 Loans Held for Sale – First Lien Residential Liens in Domestic Offices (Average
Balances)
Report average balance of first lien residential loans held for sale as included in the Net Interest
Income Worksheet.
Line item 56 Average Rate on Loans Held for Sale – First Lien Residential Liens in Domestic
Offices
Report average rate paid on first lien residential loans held for sale as included in the Net Interest
Income Worksheet.
Quarter End Weighted Average Life of Assets
The Weighted Average Life (WAL) should reflect the current position, the impact of new business
activity, as well as the impact of behavioral assumptions such as prepayments or defaults, based
on the expected remaining lives, inclusive of behavioral assumptions. It should reflect the
weighted average of time to principal actual repayment (as modeled) for all positions in that
portfolio, rounded to the nearest monthly term. For revolving products, the WAL should reflect
the underlying repayment behavior assumptions assumed by the institution, which would include
contractual repayments, any assumed excess payments or prepayments, and defaults. The WAL
for the FR Y-14Q disclosures should reflect the spot balance sheet position for each time period.
132

The WAL should be reflective of the timing assumed by the institutions for those assets/liabilities
trading portfolios to be held on the balance sheet and not at the individual position level. For the
FR Y-14A, given that it covers forecasted time periods, the WAL should be forward-looking which
incorporates the changes to the projected WAL, including new business activity. Reference the
PPNR Net Interest Income worksheet for product definitions.
Line item 57 First Lien Residential Mortgages (in Domestic Offices)
Report the quarter end weighted average life of domestic first lien residential mortgages (as
defined in the FR Y-9C, Schedule HC-C, item 1.c.(2)(a), column B).
Line item 58 Closed-End Junior Residential Liens (in Domestic Offices)
Report the quarter end weighted average life of domestic closed-end junior residential liens (as
defined in the FR Y-9C, Schedule HC-C, item 1.c.(2)(b), column B).
Line item 59 Home Equity Lines Of Credit (HELOCs)
Report the quarter end weighted average life of domestic home equity lines of credit (as defined in
the FR Y-9C, Schedule HC-C, item 1.c.(1), column B).
Line item 60 C&I Loans
Report the quarter end weighted average life of C&I Graded, Small Business (Scored/Delinquency
Managed), Corporate Card, and Business Card loans.
Line item 61 CRE Loans (in Domestic Offices)
Report the quarter end weighted average life of domestic CRE loans (as defined in the FR Y-9C,
Schedule HC-C, the sum of items 1.a.(1), 1.a.(2), 1.d., 1.e.(1) 1.e.(2)), Column B.
Line item 62 Credit Cards
Report the quarter end weighted average life of credit cards (as defined in the FR Y-9C, Schedule
HC-C, item 6.a., column A).
Line item 63 Auto Loans
Report the quarter end weighted average life of auto loans (as defined in the FR Y-9C, Schedule
HC-C, item 6.c., column A).
Line item 64 Student Loans
Report the quarter end weighted average life of student loans.
Line item 65 Other, incl. loans backed by securities (non-purpose lending)
Report the quarter end weighted average life of Other Consumer Loans, incl. loans backed by
securities (non-purpose lending).
Line item 66 Residential Mortgages (First and Second Lien, Not in Domestic Offices)
Report the quarter end weighted average life of all residential mortgages (first and second lien)
not in domestic offices.
Line item 67 Other Real Estate Loans (Not in Domestic Offices)
Report the quarter end weighted average life of other real estate loans not in domestic offices.
Line item 68 Other Loans & Leases
Report the quarter end weighted average life of other loans and leases. Include loans secured by
133

farmland (as defined in the FR Y-9C, Schedule HC-C, item 1.b, column B), and other loans not
accounted for in the above categories.
Line item 69 Securities (AFS and HTM) - Treasuries and Agency Debentures
Report the quarter end weighted average life of AFS/HTM balances in Treasury and Agency
Debentures (as defined in the FR Y-9C, Schedule HC-B, items 1, 2.a and 2.b, columns A and D). The
WAL reporting items (items 69-71) on PPNR Metrics within the Summary Schedule is intended to
reflect the weight average remaining life for the reported period. The number is to reflect both the
weighted average life of the current positions as well as the impact of assumed new business.
Line item 70 Securities (AFS and HTM) - Agency RMBS (both CMOs and pass-throughs)
Report the quarter end weighted average life of AFS/HTM balances in Agency RMBS (as defined in
the FR Y-9C, Schedule HC-B, items 4.a.(1), 4.a.(2), 4.b.(1) and 4.b.(2), columns A and D). The WAL
reporting items (items 69-71) on PPNR Metrics within the Summary Schedule is intended to
reflect the weight average remaining life for the reported period. The number is to reflect both the
weighted average life of the current positions as well as the impact of assumed new business.
Line item 71 Securities (AFS and HTM) - Other
Report the quarter end weighted average life of all other AFS/HTM (defined in the FR Y-9C,
Schedule HC, as items 2.a and 2.b less PPNR Metrics Worksheet line items 69 & 70). The WAL
reporting items (items 69-71) on PPNR Metrics within the Summary Schedule is intended to reflect
the weight average remaining life for the reported period. The number is to reflect both the
weighted average life of the current positions as well as the impact of assumed new business.
Line item 72 Trading Assets
Report the quarter end weighted average life of trading assets (as defined in the FR Y-9C, Schedule
HC-K, item 4.a.). For trading assets, WAL should be reflective of the timing assumed by the
institutions for those assets to be held on the balance sheet and not necessarily the duration of the
underlying positions.
Line item 73 All Other Earning Assets
Report the quarter end weighted average life of all other interest-bearing assets not accounted for
in the above categories.
Quarter End Weighted Average Life of Liabilities
The Weighted Average Life (WAL) should reflect the current position, the impact of new business
activity, as well as the impact of behavioral assumptions such as prepayments or defaults, based
on the expected remaining lives, inclusive of behavioral assumptions. It should reflect the
weighted average of time to principal actual repayment (as modeled) for all positions in that
portfolio, rounded to the nearest monthly term. For revolving products, the WAL should reflect
the underlying repayment behavior assumptions assumed by the institution, which would include
contractual repayments, any assumed excess payments or prepayments, and defaults. The WAL
for the FR Y-14Q disclosures should reflect the spot balance sheet position for each time period.
For the FR Y-14A, given that it covers forecasted time periods, the WAL should be forward-looking
which incorporates the changes to the projected WAL, including new business activity. Reference
PPNR Net Interest Income worksheet for product definitions.
Line item 74 Domestic Deposits – Time
134

Report the quarter end weighted average life for Domestic Time Deposits (using internal
definitions).
Line item 75 Foreign Deposits – Time
Report the quarter end weighted average life of Foreign Time Deposits (using internal definitions).
Line item 76 Fed Funds
Report the quarter end weighted average life of Fed Funds purchased in domestic offices (as
defined in the FR Y-9C, Schedule HC, item 14.a.).
Line item 77 Repos
Report the quarter end weighted average life of Securities sold under agreement to repurchase (as
defined in the FR Y-9C, Schedule HC, item 14.b.).
Line item 78 Other Short Term Borrowing
Report the quarter end weighted average life of liabilities reported as other borrowed money and
subordinated notes and debentures (as defined in the FR Y-9C, Schedule HC, items 16. and 19.a., of
which the firm would define as short term borrowings).
Line item 79 Trading Liabilities
Report the weighted average life of Trading Liabilities (as defined in the FR Y-9C, Schedule HC,
item 15). For trading liabilities, WAL should be reflective of the timing assumed by the institutions
for those assets to be held on the balance sheet and not necessarily the duration of the underlying
positions.
Line item 80 Subordinated Notes Payable to Unconsolidated Trusts Issuing TruPS and
TruPS Issued by Consolidated Special Purpose Entities
Report the quarter end weighted average life of Preferred Securities (TruPS) and TruPS Issued by
Consolidated Special Purpose Entities (as defined in the FR Y-9C, Schedule HC, item 19.b.).
Line item 81 All Other Interest Bearing Liabilities
Report the quarter end weighted average life of all long-term debt not included in line item 80
above.
Average Domestic Deposit Repricing Beta in a “Normal Environment”
Domestic deposit repricing is rate movement in an environment where the repricing assumption
assumed by each of the major deposit products is not restricted by a cap, floor, or zero. Beta
should be reported as a balance-weighted average of the betas of the line items that contribute to
the roll up point requested, with an as-of date equal to the reporting date.
Beta should be reported as a balance-weighted average of the betas of the line items that
contribute to the roll up point requested, with an as-of date equal to the reporting date. For the
balance-weighted average beta, each deposit category should be reported using a blend of
brokered and retail deposits. Beta refers to the average repricing response rate the firm projects
for each of the deposit products relative to movements in interest rates.
The beta ratios for line items 82 through 85 should be reported in basis points (bp) movement in
the yield curve, either up or down in relationship to an assumed 100 bps movement. For betarelated line items 82 to 87 on the PPNR Metrics template, a negative number can be reported in
135

the downward rate movements. However, a negative would be indicating that the firm is
projecting an “increase” in the beta when rates movements are down.
Line item 82 Money Market Accounts
Report (in basis points) the balance-weighted average beta of domestic money market accounts
(using internal definitions for this product).
Line item 83 Savings
Report (in basis points) the balance-weighted average beta of domestic savings accounts (using
internal definitions for this product).
Line item 84 NOW, ATS, and other Transaction Accounts
Report (in basis points) the balance-weighted average beta of Negotiable Order of Withdrawal
(NOW), Automatic Transfer Service (ATS), and other transaction accounts (using internal
definitions for these products).
Line item 85 Time Deposits
Report (in basis points) the balance-weighted average beta of time deposits (using internal
definitions for this product).
Average Foreign Deposit Repricing Beta in a “Normal Environment”
Foreign deposit repricing is rate movement in an environment where the repricing assumption
assumed by each of the major deposit products is not restricted by a cap, floor, or zero. Beta
should be reported as a balance-weighted average of the betas of the line items that contribute to
the roll up point requested, with an as-of date equal to the reporting date.
Beta should be reported as a balance-weighted average of the betas of the line items that
contribute to the roll up point requested, with an as-of date equal to the reporting date. For the
balance-weighted average beta, each deposit category should be reported using a blend of
brokered and retail deposits. Beta refers to the average repricing response rate the firm projects
for each of the deposit products relative to movements in interest rates.
The beta ratios for line items 86 through 88C should be reported in basis points (bp) movement in
the yield curve, either up or down.
Line item 86 Foreign Deposits
Report (in basis points) the balance-weighted average beta of foreign deposits (using internal
definitions for this product).
Line item 87 Foreign Deposits-Time
Report (in basis points) the balance-weighted average beta of foreign time deposits (using internal
definitions for this product). It is appropriate to report this item as a “balance-weighted average
beta of foreign time deposits.
Line item 88 New Domestic Business Pricing for Time Deposits
New business pricing for time deposits refers to the anticipated average rate on newly issued time
deposits, including renewals. Given that time deposits have a stated maturity, all time deposits
issued for that time period are considered new business. The worksheet is requesting re-pricing
136

beta under normal rate scenarios for both an upward and downward rate movement.
Line item 88A Curve (if multiple terms assumed)
Report the primary reference curve used by the firm for pricing time deposits.
If more than one curve for the pricing of time deposits is used, the curve used to price the majority
of the time deposits should be noted on the schedule and additional pricing information should be
provided in the supplementary information. If the institution only assumes a single maturity term
for new issuance, then the institution should provide the relative index (line item 88B) and spread
used to estimate new business pricing in lieu of the curve (line item 88C).
The term “curve” refers to the reference rate used to price time deposits. Given that the pricing of
time deposits is dependent on the term, the institution should provide the overall curve used to
price time deposits.
Line item 88B Index Rate (if single term assumed)
Report the index (e.g., 30 day LIBOR) used to price time deposits when a single maturity term for
new issuances is assumed. The index should be the one to which the beta in line item 85 is applied.
Line item 88C Spread (Relative to the Index Rate)
Report the weighted average spread used to price time deposits above the index rate when a single
maturity term for new issuances is assumed.

Schedule B—Scenario
These instructions provide guidance for reporting the variables used in the firm-defined
macroeconomic scenarios underlying the projections of losses, revenue, and capital. These
scenarios include the supervisory baseline scenario, supervisory adverse scenario, supervisory
severely adverse, BHC baseline scenario, and BHC stress scenario, as well as, any additional
scenarios generated by the firm or supplied by the Federal Reserve. (Additional Scenario #1;
Additional Scenario #2; etc.)
The template consists of three worksheets that each BHC must complete. Additional worksheets
are provided if the BHC generated additional variables for the supervisory scenarios or reported
additional scenarios beyond the BHC baseline and BHC stress scenarios. The worksheets in the
template are:
Scenario Variable Definitions: This worksheet should be used to list and define the variables
included in the BHC baseline and BHC stress scenarios, as well as, any additional BHC scenarios
reported.
•

The worksheet provides space for the supervisory baseline scenario, supervisory adverse
scenario, supervisory severely adverse scenario, BHC baseline scenario, and BHC stress
scenario, as well as, space for an additional scenario. The sections for the BHC baseline and
BHC stress scenarios must be completed. If no additional scenarios are provided, then this
section of the worksheet may be left blank. If one or more additional scenarios are provided,
then a section should be created for each additional scenario and labeled accordingly
(Additional Scenario #1; Additional Scenario #2; etc.)
137

•
•



•

•

•
•
•

For each scenario, list the variables included in the scenario in the column titled "Variable
Name."
Variable definitions should be provided in the column titled "Variable Definition." Variable
definitions should include a description of the variable and the denomination and/or
frequency of the variable (e.g., "Billions of 2005 dollars" or "in percent, average of monthly
values").
The forecasts and historical data for all the scenario variables are constructed on the same
basis. Thus, if a variable is, over history, constructed as an average, its forecast should be
interpreted as an average as well. For reference, below are the definitions (i.e. period-average
or period-end) of the financial market variables in the scenario:
o U.S. 3-month Treasury yield: Quarterly average of 3-month Treasury bill secondary
market rate discount basis.
o U.S. 10-year Treasury yield: Quarterly average of the yield on 10-year U.S. Treasury
bonds.
o U.S. BBB corporate yield: Quarterly average of the yield on 10-year BBB-rated
corporate bonds.
o U.S. mortgage rate: Quarterly average of weekly series of Freddie Mac data.
o U.S. Dow Jones Total Stock Market Index: End of quarter value, Dow Jones.
o U.S. Market Volatility Index (VIX): Chicago Board Options Exchange converted to
quarterly by using the maximum value in any quarter.
For convenience, the worksheet provides space for 10 variables per scenario, but any number
of variables may be reported, depending on the variables actually used in the scenario. Extra
lines may be created as needed. The same variables do not necessarily have to be included in
each scenario.
Firms should include all economic and financial market variables that were important in
projecting results, including those that affect only a subset of portfolios or positions. For
example, if asset prices had a meaningful impact, the assumed level of the equity market and
interest rates should be included, or if bankruptcy filings affect credit card loss estimates,
then the assumed levels of these should be reported.
For additional variables generated for the supervisory adverse scenario or supervisory severely
adverse scenario, BHCs should set the paths to be as consistent as possible with the paths of the
variables already specified in the scenario.
Firms should also include any variables capturing regional or local economic or asset value
conditions, such as regional unemployment rates or housing prices, if these were used in
the projections.
Firms should include historical data, as well as projections, for any macroeconomic,
regional, local, or financial market variables that are not generally available. Historical data
for these variables can be included in a separate worksheet.

B.1—Supervisory Baseline Scenario
This worksheet should be used to report the values of any additional variables generated for
the supervisory baseline scenario.
B.2—Supervisory Adverse Scenario
This worksheet should be used to report the values of any additional variables generated for
the supervisory adverse scenario.
B.3—Supervisory Severely Adverse Scenario
This worksheet should be used to report the values of any additional variables generated for
the supervisory severely adverse scenario.
138

B.4—BHC Baseline Scenario
This worksheet should be used to report the values of the variables included in the BHC baseline
scenario.
B.5—BHC Adverse Scenario
This worksheet should be used to report the values of the variables included in the
BHC stress scenario.
B.6+ —Additional Scenario #1/#2/etc.
These worksheets should be used to report the values of the variables included in any additional
scenarios.
Please create a separate worksheet (tab) for each additional scenario. Name the worksheets
“Additional Scenario #1;” “Additional Scenario #2;” etc.
All Scenarios: The following applies to all of the Scenario tabs:


The variables should be the same (and have the same names) as the variables
listed in the corresponding sections of the Scenario Variable Definitions Worksheet.



List quarterly values for the variables starting with the last realized value (3Q 2012) through
the end of the forecast horizon (4Q 2014).



If a BHC needs to infer a monthly (instead of quarterly) progression of variables, it should
smooth or prorate the variables, rather than holding the quarterly value constant over the
quarter months.



Please enter all variables as levels rather than as changes or growth rates (for instance, the
dollar value of real GDP rather than the GDP growth rate).

139

Schedule C—Regulatory Capital Instruments
General guidance
The Regulatory Capital Instruments annual (FR Y-14A) schedule collects historical data and
projections of BHCs’ balances of the funded instruments that are included in regulatory capital. The
schedule collects data on the historical balances and projected balances of funded regulatory capital
instruments by instrument type, in addition to projections for issuances and redemptions that
contribute to changes in balances under the BHC baseline scenario.
The Projected Capital Actions and Balances Worksheet of the schedule collects the total balances of
capital instruments and planned redemptions and issuances at an aggregate instrument-type level
(e.g., common stock, non-cumulative perpetual preferred, subordinated debt, etc.).
The instructions for the worksheet should be read in conjunction with the regulatory capital
guidelines issued by the Federal Reserve, the FR Y-9C report and instructions and the revised
regulatory capital rule issued in July 2013.
Projected Capital Actions and Balances Worksheet
This worksheet collects information on the current and projected balances of regulatory capital
instruments aggregated by instrument type over the nine quarter horizon. BHCs are to report
information on both a notional basis and on the basis of the dollar amount included in regulatory
capital. BHCs may use the “Comments” fields to provide identification of individual instruments
that have changed in value or other characteristics.










General risk-based capital rules treatment section – For both the “Notional amount” and
“Amount recognized in regulatory capital” input the actual and projected aggregate dollar
amounts ($Millions) for each item number under this regulatory capital regime. If there is
no actual or projected value for a specific line item under this capital regulatory regime
please fill in a “0” (zero).
Revised regulatory capital treatment section – For both the “Notional amount” and
“Amount recognized in regulatory capital” input the projected aggregate dollar amounts
($Millions) for each item number starting with the period your firm becomes subject to the
capital rule released on July 2, 2013. Under this section, for all projection periods where
your firm is not subject to the capital rule released on July 2, 2013, please fill in “0” (zero)
for all line item values. If there is no projected value for a specific line item under this
capital regulatory regime please fill in a “0” (zero).
Notional Amount – Report the total notional amount of each instrument.
Amount Recognized in Regulatory Capital – Report the portion of the notional amount
that is recognized in regulatory capital.
Quarterly Redemption/Repurchase Activity – Report the actual and projected aggregate
dollar amount ($Millions) of planned redemptions/repurchases to be conducted in each
quarter for each type of capital instrument. All redemptions/repurchases should be
reported as negative values. For any instrument type that the BHC does not include in its
reported regulatory capital or for which there is no actual/planned redemption/repurchase
activity during a particular quarter, please enter “0” (zero).
Quarterly Issuance Activity – Report the actual and projected aggregate dollar amount
($Millions) of planned issuances to be conducted in each quarter for each type of capital
instrument. For any instrument type that the BHC does not include in its reported

140



regulatory capital or for which there is no planned issuance activity during a particular
quarter, please enter “0” (zero).
o Conversion of preferred stock to common stock should be reported as a redemption of
preferred stock and an issuance of common stock in the same quarter.
Capital Balances – Input the actual and projected aggregate balances ($Millions) of each
type of capital instrument for the relevant quarter, reflecting the impact of planned capital
actions For any instrument type the BHC does not include in its reported regulatory capital,
please enter “0” (zero).
o For Common Stock (Items 37 and 111), please report this value as the sum of “Common
Stock (par value)” (BHCK 3230) plus “Surplus” (BHCK 3240) LESS “Treasury Stock in
the form of Common Stock” (BHCK 5484) and LESS “Issuances associated with the U.S.
Department of Treasury Capital Purchase Program: Warrants to Purchase Common
Stock” (BHCK G235).

Items

Description

General
riskbased
capital
rules
treatment

1

19 37 Common Stock (CS)

Tier 1

2

20 38 CS Warrants

Tier 1

3

21 39 CS USG Investment
Non-Cumulative Perpetual
22 40 Preferred (NCPP)

Tier 1

23 41 NCPP Convertible
Cumulative Perpetual
24 42 Preferred (CPP)

Tier 1

25 43 CPP TARP Preferred
Mandatory Convertible
26 44 Preferred (MCP)

Tier 1

27 45 MCP USG Preferred
Cumulative Dated Preferred
10 28 46 (TRUPS)

Tier 1

11 29 47 USG Preferred TRUPS

Tier 1

12 30 48 REIT Preferred

Tier 1

13 31 49 Other Tier 1 Instruments

Tier 1

4
5
6
7
8

Tier 1

Tier 1

Tier 1

9

Tier 1

141

Instruction
As defined in the FR Y-9C, Schedule
HC, item 24.
Warrants to issue common stock (as
defined in the FR Y-9C, Schedule HC,
item 23).
Warrants to issue common stock (as
defined in the FR Y-9C, Schedule HC,
item 23).
As defined in the FR Y-9C, Schedule
HC-R, item 5.
As defined in the FR Y-9C, Schedule
HC-R, item 5.
As defined in the FR Y-9C, Schedule
HC-R, item 5.
As defined in the FR Y-9C, Schedule
HC-R, item 5.
As defined in the FR Y-9C, Schedule
HC-R, item 6(c).
As defined in the FR Y-9C, Schedule
HC-R, item 6(c).
As defined in the FR Y-9C, Schedule
HC-R, item 6(b).
As defined in the FR Y-9C, Schedule
HC-R, item 6(b).
As defined in the FR Y-9C, Schedule
HC-R, item M3(c).
As defined in the FR Y-9C, Schedule
HC-R, item 10.

Items

Description
Cumulative Perpetual
14 32 50 Preferred (CPP)
Mandatory Convertible
15 33 51 Preferred (MCP)
Cumulative Dated Preferred
16 34 52 (TRUPS)

General
riskbased
capital
rules
treatment
Tier 2
Tier 2
Tier 2

17 35 53 Subordinated Debt

Tier 2

18 36 54 Other Tier 2 Instruments

Tier 2

Items

Description

Instruction
As defined in the FR Y-9C, Schedule
HC-R, item 13.
As defined in the FR Y-9C, Schedule
HC-R, item 13.
As defined in the FR Y-9C, Schedule
HC-R, item 12.
As defined in the FR Y-9C, Schedule
HC-R, item 12.
As defined in the FR Y-9C, Schedule
HC-R, item 16.

Revised
regulatory
capital rule
(July 2013)
treatment

55

83

111 Common Stock (CS)

Common
Equity Tier 1

56

84

112 CS Warrants

Common
Equity Tier 1

57

85

113 CS USG Investment

Common
Equity Tier 1

58

86

Capital Instrument Issued by
114 Subsidiary

Common
Equity Tier 1

59

87

Other Common Equity Tier 1
115 Instruments

Common
Equity Tier 1

60

88

Non-Cumulative Perpetual
116 Preferred (NCPP)

Additional
Tier 1

61

89

62

90

117 NCPP Convertible
Mandatory Convertible
118 Preferred (MCP)

Additional
Tier 1
Additional
Tier 1
142

Instruction
As defined in the revised
regulatory capital rule (July
2013).
As defined in the revised
regulatory capital rule (July
2013).
As defined in the revised
regulatory capital rule (July
2013).
As defined in the revised
regulatory capital rule (July
2013).
As defined in the revised
regulatory capital rule (July
2013).
As defined in the revised
regulatory capital rule (July
2013).
As defined in the revised
regulatory capital rule (July
2013).
As defined in the revised
regulatory capital rule (July

Items

Description

Revised
regulatory
capital rule
(July 2013)
treatment

91

119 MCP USG Preferred

Additional
Tier 1

64

92

Capital Instrument Issued by
120 Subsidiary

Additional
Tier 1

65

93

Other Additional Tier 1
121 Instruments

66

94

Cumulative Perpetual
122 Preferred (CPP)

67

95

123 CPP TARP Preferred

68

96

Mandatory Convertible
124 Preferred (MCP)

69

97

125 MCP USG Preferred

70

98

Cumulative Dated Preferred
126 (TRUPS)

71

99

127 USG Preferred TRUPS

63

Other Non-qualifying
72 100 128 Instruments in Tier 1

Additional
Tier 1
Non-qualifying
Instrument in
Tier 1
Non-qualifying
Instrument in
Tier 1
Non-qualifying
Instrument in
Tier 1
Non-qualifying
Instrument in
Tier 1
Non-qualifying
Instrument in
Tier 1
Non-qualifying
Instrument in
Tier 1
Non-qualifying
Instrument in
Tier 1

73 101 129 Subordinated Debt

Tier 2

Capital Instrument Issued by
74 102 130 Subsidiary

Tier 2

75 103 131 Other Tier 2 Instruments
Cumulative Perpetual
76 104 132 Preferred (CPP)
77 105 133 CPP TARP Preferred

Tier 2
Non-qualifying
Instrument in
Tier 2
Non-qualifying
143

Instruction
2013).
As defined in the revised
regulatory capital rule (July
2013).
As defined in the revised
regulatory capital rule (July
2013).
As defined in the revised
regulatory capital rule (July
2013).
As defined in the revised
regulatory capital rule (July
2013).
As defined in the revised
regulatory capital rule (July
2013).
As defined in the revised
regulatory capital rule (July
2013).
As defined in the revised
regulatory capital rule (July
2013).
As defined in the revised
regulatory capital rule (July
2013).
As defined in the revised
regulatory capital rule (July
2013).
As defined in the revised
regulatory capital rule (July
2013).
As defined in the revised
regulatory capital rule (July
2013).
As defined in the revised
regulatory capital rule (July
2013).
As defined in the revised
regulatory capital rule (July
2013).
As defined in the revised
regulatory capital rule (July
2013).
As defined in the revised

Items

Description

Mandatory Convertible
78 106 134 Preferred (MCP)
79 107 135 MCP USG Preferred
Cumulative Dated Preferred
80 108 136 (TRUPS)
81 109 137 USG Preferred TRUPS
Other Non-qualifying
82 110 138 Instruments in Tier 2

Revised
regulatory
capital rule
(July 2013)
treatment
Instrument in
Tier 2
Non-qualifying
Instrument in
Tier 2
Non-qualifying
Instrument in
Tier 2
Non-qualifying
Instrument in
Tier 2
Non-qualifying
Instrument in
Tier 2
Non-qualifying
Instrument in
Tier 2

144

Instruction
regulatory capital rule (July
2013).
As defined in the revised
regulatory capital rule (July
2013).
As defined in the revised
regulatory capital rule (July
2013).
As defined in the revised
regulatory capital rule (July
2013).
As defined in the revised
regulatory capital rule (July
2013).
As defined in the revised
regulatory capital rule (July
2013).

Schedule D—Regulatory Capital Transitions
For the purposes of the Regulatory Capital Transitions Schedule, BHCs must reflect the revised
regulatory capital rules on a fully phased-in basis (e.g., BHCs should apply 100% of all capital
deductions, not assuming the transition provisions for implementation of changes to the capital
composition as in the revised regulatory capital rule).
The Regulatory Capital Transitions FR Y-14A annual schedule collects actual (historical) data for
the as-of date and projected fourth quarter data for six years. All projections in the FR Y-14A
Regulatory Capital Transitions schedule should be based under the Supervisory Baseline scenario
through the end of Projected Year 6. BHCs should report planned capital actions as included
under the Supervisory Baseline scenario. For reporting periods beyond the quarters projected in
the BHC’s FR-Y-14A Summary schedule, BHCs should adopt assumptions necessary to make
reasonable projections of capital ratios, including forecasts of macroeconomic factors and
potential earnings through projected year 6. All forecasts m u s t b e we ll -developed and welldocumented, consistent with the relevant baseline scenario, and internally consistent with the
BHC’s planned capital actions.
BHCs should provide projections of capital composition, exceptions bucket calculation, riskweighted assets, and leverage exposures through projected year 6 even if the BHC anticipates
complying with the proposed fully phased- in 7% Common Equity Tier 1, 8.5% Tier 1 capital, 4%
Tier 1 leverage, and 3% supplementary leverage target ratios (inclusive the capital conservation
buffer, where applicable) plus any applicable surcharge for systemically important financial
institutions (SIFI surcharge) by an earlier date.
Each CCAR Capital Plan must include management’s best estimate of a BHC’s likely SIFI surcharge. In
the process of assessing a BHC’s transition path toward compliance with the Revised Capital
Framework, supervisors will evaluate the methodology and assumptions used by BHCs in
determining the SIFI surcharge, and may adjust such estimates as necessary when evaluating the
transition path. See Appendix A: Supporting Documentation for more details about the associated
information that must be submitted in addition to this report template.
Relevant References
On July 2, 2013, the Federal Reserve finalized the regulatory capital rules that were proposed on
August 30, 2012 and also issued the market risk NPR. All BHCs are required to follow the
methodologies outlined in the revised regulatory capital rule (July 2013), the final market risk
capital rule (77 Federal Register 53060, August 30, 2012), and market risk NPR (July 2013) for
purposes of completing the Regulatory Capital Transitions schedules for the entire forecast period.
BHCs should reflect the revised regulatory capital framework on a fully phased-in basis.
Links to these reference documents are listed below:
•
•
•

Basel global systemically important banks: updated assessment methodology and the higher
loss absorbency requirement (July 2013): http://www.bis.org/publ/bcbs255.pdf
Revised Regulatory Capital Rule (July 2013) including Preamble:
http://www.federalreserve.gov/bcreg20130702a.pdf
Final Market Risk Rule (77 Federal Register 53060, August 30, 2012):
http://www.ecfr.gov/cgi-bin/textidx?c=ecfr&SID=f0820797886e39c4a17a3c2e0be5a594&rgn=div9&view=text&node=12:3.0.1.1.
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6.12.8.2.14&idno=12


Market Risk NPR (July 2013):
http://www.federalreserve.gov/aboutthefed/boardmeetings/20130702__Market_Risk_Capital_P
roposed_Rule.pdf

Completing the Schedule
All data should be provided in the non-shaded cells in all worksheets; grey shaded cells include
embedded formulas and will be automatically populated.
All BHCs, including advanced approaches BHCs and non-advanced approaches BHCs must
complete the “RWA_General” worksheet for all reporting periods. For the purpose of completing
the “RWA_General” worksheet, BHCs are required to report credit risk-weighted assets using the
methodologies under the standardized approach of the revised regulatory capital rule. Advanced
approaches BHCs, including the BHCs that are considered mandatory advanced approaches
institutions or that have opted-in voluntarily as an advanced approaches institution, are a l s o
required to complete the “RWA_Advanced” worksheet for all reporting periods.
Note that for purposes of completing the FR Y-14A Regulatory Capital Transitions schedule, BHCs
that have received comprehensive risk model approval should base their projections on the
comprehensive risk measure plus the surcharge for the entire planning horizon. BHCs should not
assume that the surcharge will be replaced by the floor approach in the schedule or as part of
planned actions.
If a BHC does not have an exposure relevant to any particular line item in the worksheets (except
for the Planned Action worksheet); it should enter zero (0) in those cells. In order for the
embedded formulas to automatically populate the shaded cells in the schedule with calculated
numbers, BHCs must complete all unshaded cells in the schedule with a value. In addition, BHCs
should ensure that the version of Microsoft Excel they use to complete the schedule is set to
automatically calculate formulas. This is achieved by setting “Calculation Options” (under the
Formulas function) to “Automatic” within Microsoft Excel.
D.1—Capital Composition
The “Capital Composition” worksheet and the “Exceptions Bucket Calculator” worksheet collect the
data necessary to calculate the composition of capital under the guidelines set forth by the
Revised Regulatory Capital Rule (July 2013). Please provide all data on a fully phased-in basis (i.e.,
not assuming any transitional or phase- out arrangements included in the revised regulatory
capital rule (July 2013).
Common Equity Tier 1
Line item 1 AOCI opt-out election
Non-advanced approaches BHCs have the option to select either 1 for opt-out, or 0 for opt-in. Note
that there are no transition provisions if a BHC makes an AOCI opt-out election.
Those BHCs who elect to opt-out must do so on the holding company’s March 31, 2015 FR Y-9C
report
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Common equity tier 1 capital
Line item 2 Common stock and related surplus (net of treasury stock and unearned
employee stock ownership plan (ESOP) shares
Report common shares and the related surplus issued by BHCs that meet the criteria of the final
rules. This should be net of treasury stock and other investments in own shares to the extent that
these are already not recognized on the balance sheet under the relevant accounting standards.
This line item should reflect the impact of share repurchases or issuances projected in the CCAR
forecast horizon. This line should also reflect the netting of any treasury stock, unearned ESOP
shares, and any other contra-equity components.
Line item 3 Retained earnings
Retained earnings reported by BHCs. This should reflect the impact of dividend pay-outs projected
in the CCAR forecast horizon.
Line item 4 Accumulated other comprehensive income (AOCI)
Report the amount of AOCI as reported under generally accepted accounting principles (GAAP) in
the U.S. that is included in Schedule HC, item 26.b.
Line item 5 Common equity tier 1 minority interest includable in common equity tier 1
capital (report this on a fully phased-in basis)
Report the aggregate amount of common equity tier 1 minority interest that is consistent with
section 21 of the revised regulatory capital rules. Common equity tier 1 minority interest means
the common equity tier 1 capital of a depository institution or foreign bank that is a consolidated
subsidiary of the holding company and that is not owned by the holding company. In addition, the
capital instruments issued by the subsidiary must meet all of the criteria for common equity tier 1
capital (qualifying common equity tier 1 capital).
Line item 6 Common equity tier 1 capital before adjustments and deductions
This captures the sum of line items 2 through 5.
Common equity tier 1 capital: adjustments and deductions
Line item 7 Goodwill net of associated deferred tax liabilities (DTLs)
Report the amount of goodwill included in Schedule HC, item 10(a).
However, if a BHC has a DTL that is specifically related to goodwill acquired in a taxable purchase
business combination that it chooses to net against the goodwill, the amount of disallowed goodwill
to be reported in this item should be reduced by the amount of the associated DTL.
If a holding company has significant investments in the capital of unconsolidated financial
institutions in the form of common stock, the holding company should report in this item goodwill
embedded in the valuation of a significant investment in the capital of an unconsolidated financial
institution in the form of common stock (embedded goodwill). Such deduction of embedded
goodwill would apply to investments accounted for under the equity method. Under GAAP, if there
is a difference between the initial cost basis of the investment and the amount of underlying equity
in the net assets of the investee, the resulting difference should be accounted for as if the investee
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were a consolidated subsidiary (which may include imputed goodwill).
Line item 8 Intangible assets (other than goodwill and mortgage servicing assets (MSAs)),
net of associated DTLs
Report all intangible assets (other than goodwill and MSAs) net of associated DTLs, included in
Schedule HC-M, items 12.b and 12.c, that do not qualify for inclusion in common equity tier 1 capital
under the regulatory capital rules. Generally, all purchased credit card relationships (PCCRs) and
non-mortgage servicing rights, reported in Schedule HC-M, item 12.b, and all other identifiable
intangibles, reported in Schedule HC-M, item 12.c, do not qualify for inclusion in common equity
tier 1 capital and should be included in this item.
Further, if the holding company has a DTL that is specifically related to an intangible asset (other
than servicing assets and PCCRs) acquired in a nontaxable purchase business combination that it
chooses to net against the intangible asset for regulatory capital purposes, the amount of
disallowed intangibles to be reported in this item should be reduced by the amount of the
associated DTL. However, a DTL that the holding company chooses to net against the related
intangible reported in this item may not also be netted against DTAs when the holding company
determines the amount of DTAs that are dependent upon future taxable income and calculates the
maximum allowable amount of such DTAs for regulatory capital purposes.
Line item 9 Deferred Tax Assets (DTAs) that arise from net operating loss and tax credit
carryforwards, net of any related valuation allowances and net of DTLs
Report the amount of DTAs that arise from net operating loss and tax credit carryforwards, net of
any related valuation allowances and net of DTLs.
AOCI-related adjustments
If Item 1 is “1” for “Yes”, complete items 10 through 14 only for AOCI related adjustments.
Line item 10 Net unrealized gains (losses) on available-for-sale securities
Report the amount of net unrealized holding gains (losses) on available-for-sale securities, net of
applicable taxes, that is included in Schedule HC, item 26.b, “Accumulated other comprehensive
income.” If the amount is a net gain, report it as a positive value in this item. If the amount is a net
loss, report it as a negative value in this item.
Line item 11 Net unrealized loss on available-for-sale preferred stock classified as an equity
security under GAAP and available-for-sale equity exposures
Report as a positive value net unrealized loss on available-for-sale preferred stock classified as an
equity security under GAAP and available-for-sale equity exposures that is included in Schedule HC,
item 26.b, “Accumulated other comprehensive income.”
Line item 12 Accumulated net gains (losses) on cash flow hedges
Report the amount of accumulated net gains (losses) on cash flow hedges that is included in
Schedule HC, item 26.b, “Accumulated other comprehensive income.” If the amount is a net gain,
report it as a positive value in this item. If the amount is a net loss, report it as a negative value in
this item.
Line item 13 Amounts recorded in AOCI attributed to defined benefit postretirement plans
resulting from the initial and subsequent application of the relevant GAAP standards that
pertain to such plans
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Report the amounts recorded in AOCI and included in Schedule HC, item 26.b, “Accumulated other
comprehensive income,” resulting from the initial and subsequent application of ASC Subtopic 71520 (formerly FASB Statement No. 158, “Employers’ Accounting for Defined Benefit Pension and
Other Postretirement Plans”) to defined benefit postretirement plans resulting from the initial and
subsequent application of the relevant GAAP standards that pertain to such plans. A holding
company may exclude the portion related to pension assets deducted in Schedule HC-R, item 10(b).
If the amount is a net gain, report it as a positive value in this item. If the amount is a net loss,
report it as a negative value in this item.
Line item 14 Net unrealized gains (losses) on held-to-maturity securities that are included
in AOCI
Report the amount of net unrealized gains (losses) that are not credit-related on held-to-maturity
securities and are included in AOCI as reported in Schedule HC, item 26.b, “Accumulated other
comprehensive income.” If the amount is a net gain, report it as a positive value. If the amount is a
net loss, report it as a negative value.

If Item 1 is “0” for “No”, complete item 15 only for AOCI related adjustments.
Line item 15 Accumulated net gain (loss) on cash flow hedges included in AOCI, net of
applicable tax effects, that relate to the hedging of items that are not recognized at fair value
on the balance sheet.
Report the amount of accumulated net gain (loss) on cash flow hedges included in AOCI, net of
applicable tax effects that relate to the hedging of items not recognized at fair value on the balance
sheet. If the amount is a net gain, report it as a positive value. If the amount is a net loss, report it
as a negative value.
Other deductions from (additions to) common equity tier 1 capital before threshold-based
deductions:
Line item 16 Unrealized net gain (loss) related to changes in the fair value of liabilities that
are due to changes in own credit risk
Report the amount of unrealized net gain (loss) related to changes in the fair value of liabilities that
are due to changes in the holding company’s own credit risk. If the amount is a net gain, report it as
a positive value in this item. If the amount is a net loss, report it as a negative value in this item.
Advanced approaches holding companies only: include the credit spread premium over the risk
free rate for derivatives that are liabilities.
Line item 17 All other deductions from (additions to) common equity tier 1 capital before
threshold-based deductions
Report the amount of other deductions from (additions to) common equity tier 1 capital that are
not included in items 1 through 15, as described below:
(1) After-tax gain-on-sale in connection with a securitization exposure
Include any after-tax gain-on-sale in connection with a securitization exposure. Gain-onsale means an increase in the equity capital of a holding company resulting from a
securitization (other than an increase in equity capital resulting from the holding company’s
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receipt of cash in connection with the securitization or reporting of a mortgage servicing
asset on Schedule HC).
(2) Defined benefit pension fund assets, net of associated DTLs
A BHC must deduct defined benefit pension fund assets, net of associated DTLs, held by a
holding company. With the prior approval of the Federal Reserve, this deduction is not
required for any defined benefit pension fund net asset to the extent the holding company
has unrestricted and unfettered access to the assets in that fund.
(3) Investments in the holding company’s own shares to the extent not excluded as part
of treasury stock.
Include the BHC’s investments in (including any contractual obligation to purchase) its own
common stock instruments, including direct, indirect, and synthetic exposures to such
instruments (as defined in the revised regulatory capital rules), to the extent such
instruments are not excluded as part of treasury stock, reported in Line Item 54.
For example, if a BHC already deducts its investment in its own shares (for example,
treasury stock) from its common equity tier 1 capital elements, it does not need to make
such deduction twice.
A holding company may deduct gross long positions net of short positions in the same
underlying instrument only if the short positions involve no counterparty credit risk.
The holding company must look through any holdings of index securities to deduct
investments in its own capital instruments.
In addition:
(i) Gross long positions in investments in a holding company’s own regulatory capital
instruments resulting from holdings of index securities may be netted against short
positions in the same underlying index;
(ii) Short positions in index securities that are hedging long cash or synthetic positions
may be decomposed to recognize the hedge; and
(iii) The portion of the index that is composed of the same underlying exposure that is
being hedged may be used to offset the long position if both the exposure being
hedged and the short position in the index are covered positions under the market
risk capital rule, and the hedge is deemed effective by the holding company’s internal
control processes which would have been assessed by the Federal Reserve.
(4) Reciprocal cross-holdings in the capital of financial institutions in the form of
common stock
Include investments in the capital of other financial institutions (in the form of common
stock) that the holding company holds reciprocally (this is the corresponding deduction
approach). Such reciprocal crossholdings may result from a formal or informal
arrangement to swap, exchange, or otherwise intend to hold each other’s capital
instruments.
(5) Equity investments in financial subsidiaries
A BHC must deduct the aggregate amount of its outstanding equity investment, including
retained earnings, in its financial subsidiaries (as defined in 12 CFR 208.77) and may not
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consolidate the assets and liabilities of a financial subsidiary with those of the parent
institution. No other deduction is required for these investments in the capital instruments
of financial subsidiaries.
(6) Amount of expected credit loss that exceeds its eligible credit reserves (Advanced
approaches institutions that exit parallel run only)
Include the amount of expected credit loss that exceeds the eligible credit reserves.
Line item 18 Non-significant investments in the capital of unconsolidated financial
institutions in the form of common stock that exceed the 10 percent threshold for nonsignificant investments
A BHC has a non-significant investment in the capital of an unconsolidated financial institution (as
defined in section 2 of the revised regulatory capital rules) if it owns 10 percent or less of the issued
and outstanding common shares of that institution.
Report the amount of non-significant investments in the capital of unconsolidated financial
institutions in the form of common stock that, in the aggregate, exceed the 10 percent threshold for
non-significant investments, calculated as described below. The BHC may apply associated DTLs to
this deduction.
Line item 19 Subtotal
This item is a shaded cell and is derived from other items in the schedule; no input required. This is
the total of common equity tier 1 prior to adjustments less all of the regulatory adjustments and
deductions.
Line item 20 Significant investments in the capital of unconsolidated financial institutions
in the form of common stock, net of DTLs, that exceed the 10 percent common equity tier 1
capital deduction threshold
This item is a shaded cell and is derived from other items in the schedule; no input required.
Line item 21 MSAs, net of associated DTLs, that exceed the 10 percent common equity tier 1
capital deduction threshold
This item is a shaded cell and is derived from other items in the schedule; no input required.
Line item 22 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
This item is a shaded cell and is derived from other items in the schedule; no input required.
Line item 23 Amount of significant investments in the capital of unconsolidated financial
institutions in the form of common stock; 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
This item is a shaded cell and is derived from other items in the schedule; no input required.
Line item 24 Deductions applied to common equity tier 1 capital due to insufficient
amounts of additional tier 1 capital and tier 2 capital to cover deductions
Report the total amount of deductions related to reciprocal cross holdings, non-significant
investments in the capital of unconsolidated financial institutions, and non-common stock
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significant investments in the capital of unconsolidated financial institutions if the holding company
does not have a sufficient amount of additional tier 1 capital and tier 2 capital to cover these
deductions.
Line item 25 Total adjustments and deductions for common equity tier 1 capital
This is the sum of line item 20 through 24.
Line item 26 Common Equity Tier 1
This is the subtotal of line item 19 minus line item 25.
Line item 27 Additional tier 1 capital instruments plus related surplus
Report the portion of noncumulative perpetual preferred stock and related surplus included in
Schedule HC, item 23, that satisfy all the criteria for additional tier 1 capital in the revised
regulatory capital rules of the Federal Reserve.
Include instruments that were (i) issued under the Small Business Job’s Act of 2010, or, prior to
October 4, 2010, under the Emergency Economic Stabilization Act of 2008 and (ii) were included in
the tier 1 capital under the Federal Reserve’s general risk-based capital rules (12 CFR part 225,
appendix A, and, if applicable, appendix E) (for example, tier 1 instruments issued under the TARP
program that are grandfathered permanently). Also include additional tier 1 capital instruments
issued as part of an ESOP, provided that the repurchase of such instruments is required solely by
virtue of ERISA for a banking organization that is not publicly-traded.
Line item 28 Tier 1 minority interest not included in common equity tier 1 capital (report on
a fully phased-in basis)
Similar to item 5, this captures all qualifying tier 1 minority interest includable under additional tier
1 capital.
Line item 29 Additional tier 1 capital before deductions
This is the sum of line items 27 and 28.
Line item 30 Additional tier 1 capital deductions
Report additional tier 1 capital deductions as the sum of the following elements:
(1) Investments in own additional tier 1 capital instruments:
Report the holding company’s investments in (including any contractual obligation to
purchase) its own additional tier 1 instruments, whether held directly or indirectly.
A holding company may deduct gross long positions net of short positions in the same
underlying instrument only if the short positions involve no counterparty risk.
The holding company must look through any holdings of index securities to deduct
investments in its own capital instruments. In addition:
(i) Gross long positions in investments in a holding company’s own regulatory capital
instruments resulting from holdings of index securities may be netted against short
positions in the same index;
(ii) Short positions in index securities that are hedging long cash or synthetic positions can
be decomposed to recognize the hedge; and
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(iii) The portion of the index that is composed of the same underlying exposure that is being
hedged may be used to offset the long position if both the exposure being hedged and
the short position in the index are covered positions under the market risk capital rule,
and the hedge is deemed effective by the holding company’s internal control processes.
(2) Reciprocal cross-holdings in the capital of financial institutions.
Include investments in the additional tier 1 capital instruments of other financial
institutions that the holding company holds reciprocally, where such reciprocal
crossholdings result from a formal or informal arrangement to swap, exchange, or
otherwise intend to hold each other’s capital instruments. If the holding company does not
have a sufficient amount of a specific component of capital to effect the required deduction,
the shortfall must be deducted from the next higher (that is, more subordinated)
component of regulatory capital.
For example, if a holding company is required to deduct a certain amount from additional
tier 1 capital and it does not have additional tier 1 capital, then the deduction should be
from common equity tier 1 capital.
(3) Non-significant investments in additional tier 1 capital of unconsolidated financial
institutions that exceed the 10 percent threshold for non-significant investments.
Calculate this amount as follows:
(i) Determine the aggregate amount of non-significant investments in the capital of
unconsolidated financial institutions in the form of common stock, additional tier 1,
and tier 2 capital.
(ii) Determine the amount of non-significant investments in the capital of unconsolidated
financial institutions in the form of additional tier 1 capital.
(iii) If the amount in (i) is greater than the 10 percent threshold for non-significant
investments then multiply the difference by the ratio of (ii) over (i).
(iv) If the amount in (i) is less than the 10 percent threshold for non-significant
investments, report zero.
(4) Significant investments in the capital of unconsolidated financial institutions not in the form
of common stock to be deducted from additional tier 1 capital.
Report the total amount of significant investments in the capital of unconsolidated financial
institutions in the form of additional tier 1 capital.
(5) Other adjustments and deductions.
Include adjustments and deductions applied to additional tier 1 capital due to insufficient
tier 2 capital to cover deductions (related to reciprocal cross holdings, non-significant
investments in the tier 2 capital of unconsolidated financial institutions, and significant
investments in the tier 2 capital of unconsolidated financial institutions).
Line item 31 Additional tier 1 capital (greater of item 29 minus item 30 or zero)
This item is a shaded cell and is derived from other items in the schedule. This provides the total of
additional tier 1 capital.
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Tier 1 Capital
Line item 32 Tier 1 capital (sum of items 26 and 31)
This item is a shaded cell and is derived from other items in the schedule. This provides the total
amount of tier 1 capital.
Periodic Changes in Common Stock
Line item 33 Common Stock and Related Surplus (Net of Treasury Stock)
This item is a shaded cell and is derived from other items in the schedule; no input required.
Line item 34 Issuance of Common Stock (Including Conversion of Common Stock)
Captures the total issuance of common stock and related surplus in the reporting period. For each
Projection Year, report the incremental issuance since the previously reported period on the
worksheet. This figure should equal the sum of “Total issuance of common stock” reported in the
FR Y-14A Summary Schedule, Capital worksheet for reporting periods that correspond on the
Summary schedule.
Line item 35 Repurchases of Common Stock
Captures the total repurchases of common stock in the reporting period. For each Projection
Year, report the incremental repurchase since the previously reported period on the worksheet.
This figure should equal the “Total share repurchases” outlined reported in the FR Y-14A
Summary Schedule, Capital worksheet that correspond on the Summary schedule.
Periodic Changes in Retained Earnings
Line item 36 Net Income (Loss) Attributable to Bank Holding Company
Refer to FR Y-9C instructions for Schedule HI-A, item 4. Report losses as a negative value. Note that
income amounts should reflect the calendar year to date results.
Line item 37 Cash Dividends Declared on Preferred Stock
Refer to FR Y-9C instructions for Schedule HI-A, item 10.
Line item 38 Cash Dividends Declared on Common Stock
Refer to FR Y-9C instructions for Schedule HI-A, item 11.
Line item 39 Previously Issued Tier 1 Capital Instruments (Excluding Minority Interest)
that would No Longer Qualify (please report 100% value)
Report 100% of the value of previously issued Tier 1 capital instruments that will no longer qualify
as Tier 1 capital as per the revised regulatory capital rule (July 2013) (including perpetual preferred
stock and trust preferred securities subject to phase-out arrangements). Report balances in full,
without reflecting any phase-out arrangements included in the revised regulatory capital rule (July
2013).
Line item 40 Previously Issued Tier 1 Minority Interest that Would No Longer Qualify
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(Please Report 100% Value)
Report 100% of the value of previously issued tier 1 minority interest that will no longer qualify as
tier 1 capital as per the revised regulatory capital rule (July 2013). Report balances in full, without
reflecting any phase-out arrangements included in the revised regulatory capital rule (July 2013).
Line item 41 Does Line 33, “Common Stock and Related Surplus” = Line 2 for “Common Stock
and Related Surplus”?
This item is a shaded cell and is a validation check to ensure Line 33 equals the value in
Line 2 within this worksheet; no input required. Ensure that “Yes” appears across all cells.
Line item 42 Data Completeness Check
If "No", please complete all non-shaded cells until all cells to the right say "Yes." Do not leave cells
blank; enter "0" if not applicable.

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D.2—Exception Bucket Calculator
The Exception Bucket Calculator worksheet collects the data necessary to calculate the items
that may receive limited recognition in Common Equity Tier 1 (i.e., significant investments in the
common shares of unconsolidated financial institutions, mortgage servicing assets and deferred tax
assets arising from temporary differences). These items may be recognized in Common Equity
Tier 1 up to 10% of the BHC’s common equity on an individual basis and 15% on an aggregated
basis after application of all regulatory adjustments.
Significant investments in the capital of unconsolidated financial institutions in the form of
common stock
Line item 1 Gross significant investments in the capital of unconsolidated financial
institutions in the form of common stock
Aggregate holdings of capital instruments relevant to significant investments in the capital of
unconsolidated financial entities, including direct, indirect and synthetic holdings in both the
banking book and trading book.
Line item 2 Permitted offsetting short positions in relation to the specific gross holdings
included above
Offsetting positions in the same underlying exposure where the maturity of the short position either
matches the maturity of the long position or has a residual maturity of at least one year.
Line item 3 Significant investments in the capital of unconsolidated financial institutions in
the form of common stock net of short positions
This item is a shaded cell and is derived from other items in the schedule; no input required.
Line item 4 10 percent common equity tier 1 deduction threshold
This item is a shaded cell and is derived from other items in the schedule; no input required.
Line item 5 Amount to be deducted from common equity tier 1 due to 10 percent deduction
threshold
This item is a shaded cell and is derived from other items in the schedule; no input required.
Mortgage servicing assets
Line item 6 Total mortgage servicing assets classified as intangible
Mortgage servicing assets may receive limited recognition when calculating common equity tier 1,
with recognition typically capped at 10% of the bank’s common equity (after the application of all
regulatory adjustments).
Line item 7 Associated deferred tax liabilities which would be extinguished if the
intangible becomes impaired or derecognized under the relevant accounting standards
The amount of mortgage servicing assets to be deducted from common equity tier 1 is to be offset
by any associated deferred tax liabilities, with recognition capped at 10% of the bank’s common
equity tier 1(after the application of all regulatory adjustments). If the bank chooses to net its
deferred tax liabilities associated with mortgage servicing assets against deferred tax assets (in Line
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17 of the Capital Composition worksheet), those deferred tax liabilities should not be deducted
again here.
Line item 8 Mortgage servicing assets net of related deferred tax liabilities
This item is a shaded cell and is derived from other items in the schedule; no input required.
Line item 9 10 percent common equity tier 1 deduction threshold
This item is a shaded cell and is derived from other items in the schedule; no input required.
Line item 10 Amount to be deducted from common equity tier 1 due to 10 percent deduction
threshold
This item is a shaded cell and is derived from other items in the schedule; no input required.
Deferred tax assets due to temporary differences
Line item 11 DTAs arising from temporary differences that could not be realized through
net operating loss carrybacks, net of related valuation allowances and net of DTLs
Net deferred tax assets arising from temporary differences may receive limited recognition in
common equity tier 1, with recognition capped at 10% of the bank’s common equity (after the
application of all regulatory adjustments).
Line item 12 10 percent common equity tier 1 deduction threshold
This item is a shaded cell and is derived from other items in the schedule; no input required.
Line item 13 Amount to be deducted from common equity tier 1 due to 10 percent deduction
threshold
This item is a shaded cell and is derived from other items in the schedule; no input required.
Aggregate of items subject to the 15% limit (significant investments, mortgage servicing
assets and deferred tax assets arising from temporary differences)
Line item 14 Sum of items 3, 8, and 11
This item is a shaded cell and is derived from other items in the schedule; no input required.
Line item 15 15 percent common equity tier 1 deduction threshold (item 19 in the Capital
Composition tab minus item 14, multiplied by 17.65 percent)
This item is a shaded cell and is derived from other items in the schedule; no input required.
Line item 16 Sum of items 5, 10, and 15
This item is a shaded cell and is derived from other items in the schedule; no input required.
Line item 17 Item 14 minus item 16
This item is a shaded cell and is derived from other items in the schedule; no input required.
Line item 18 Amount to be deducted from common equity tier 1 due to 15 percent
deduction threshold
This item is a shaded cell and is derived from other items in the schedule; no input required.
157

Line item 19 Data Completeness Check
If "No", please complete all non-shaded cells until all cells to the right say "Yes." Do not leave cells
blank; enter “0” if not applicable.

158

D.3—Risk-Weighted Assets – Advanced
Advanced approaches BHCs, including BHCs that are considered as mandatory advanced
approaches institutions or that have opted-in voluntarily as an advanced approaches
institution, are required to complete the “RWA_Advanced” worksheet. All BHCs, including
advanced approaches BHCs and non-advanced approaches BHCs must complete the
“RWA_General” worksheet.
In the “RWA_Advanced” worksheet, BHCs should provide risk-weighted asset estimates reflecting
the final market risk capital rule (77 Federal Register 53060, August 30, 2012), the market risk
NPR (July 2013), and the advanced approaches of the revised regulatory capital rule (July 2013)
released by the U.S. banking agencies.
BHCs that are subject to market risk capital requirements at the as of date are required to complete
the market risk-weighted asset section within the worksheet. However, if a BHC projects to meet
the trading activity threshold that would require it to be subject to the market risk capital
requirements during the forecast period, then the BHC should complete the market risk-weighted
asset section within the worksheet. Please refer to the final market risk capital rule released by the
U.S. banking agencies (77 Federal Register 53060, August 30, 2012) for details of the requirements
of the rule.
Advanced approaches BHCs that are unable to provide advanced approaches risk weighted asset
estimates should send formal written notification to the Federal Reserve and specify the affected
portfolios, current limitations that preclude the BHC from providing advanced approaches RWA
estimates as well as management's plan for addressing those limitations. The notification should
be sent to [email protected].
Credit Risk (including Counterparty Credit Risk (CCR) and non-trading credit risk) –
Applicable to Advanced Approaches Banking Organizations
Risk-weighted assets should reflect the 1.06 scaling factor to the Internal Rating-Based Approach
(IRB) credit risk-weighted assets where relevant, unless noted otherwise.
Line item 1 Corporate
This item is a shaded cell and is derived from other items in the schedule; no input required.
Line item 2 Corporate (not including receivables); Counterparty Credit Risk Exposures
(not including credit value adjustment (CVA) charges or charges for exposures to central
counterparties (CCPs))
Overall risk-weighted assets for corporate (not including receivables) counterparty credit risk
exposures, not including credit value adjustment (CVA) capital charges or exposures to central
counterparties (CCPs), after applying the 1.06 scaling factor to the Internal Rating- Based Approach
(IRB) credit risk-weighted assets.
Line item 3 Corporate (not including receivables); Other Exposures
Overall risk-weighted assets for other corporate exposures (not including receivables), after
applying the 1.06 scaling factor to the Internal Rating-Based Approach (IRB) credit risk-weighted
assets.
Line item 4

Sovereign
159

This item is a shaded cell and is derived from other items in the schedule; no input required.
Line item 5 Sovereign; Counterparty Credit Risk Exposures (not including credit value
adjustment (CVA) charges or charges for exposures to central counterparties (CCPs))
Overall risk-weighted assets for sovereign counterparty credit risk exposures, not including credit
value adjustment (CVA) capital charges or exposures to central counterparties (CCPs), after
applying the 1.06 scaling factor to the Internal Rating-Based Approach (IRB) credit risk-weighted
assets.
Line item 6 Sovereign; Other Exposures
Overall risk-weighted assets for other sovereign exposures, after applying the 1.06 scaling factor
to the Internal Rating-Based Approach (IRB) credit risk- weighted assets.
Line item 7 Bank
This item is a shaded cell and is derived from other items in the schedule; no input required.
Line item 8 Bank; Counterparty Credit Risk Exposures (not including credit value
adjustment (CVA) charges or charges for exposures to central counterparties (CCPs))
Overall risk-weighted assets for bank counterparty credit risk exposures, not including credit value
adjustment (CVA) capital charges or exposures to central counterparties (CCPs), after applying the
1.06 scaling factor to the Internal Rating-Based Approach (IRB) credit risk-weighted assets.
Line item 9 Bank; Other Exposures
Overall risk-weighted assets for other bank exposures, after applying the 1.06 scaling factor to the
Internal Rating-Based Approach (IRB) credit risk-weighted assets.
Line item 10 Retail
This item is a shaded cell and is derived from other items in the schedule; no input required.
Line item 11 Retail; Counterparty credit risk exposures (not including credit value
adjustment (CVA) charges or charges for exposures to Central counterparties (CCPs))
Overall risk-weighted assets for retail counterparty credit risk exposures, not including credit value
adjustment (CVA) capital charges or exposures to Central counterparties (CCPs), after applying the
1.06 scaling factor to IRB credit risk-weighted assets.
Line item 12 Retail; Other Exposures
Overall risk-weighted assets for other retail exposures, after applying the 1.06 scaling factor to the
Internal Rating-Based Approach (IRB) credit risk-weighted assets.
Line item 13 Equity
Overall risk-weighted assets for equity exposures, where relevant after applying the 1.06 scaling
factor to the Internal Rating-Based Approach (IRB) credit risk- weighted assets.
Line item 14 Securitization
Overall risk-weighted assets for securitizations that are held in the held-to-maturity or availablefor-sale portfolios, where relevant after applying the 1.06 scaling factor to the Internal RatingBased Approach (IRB) credit risk-weighted assets. For purposes of CCAR submission, banking
book securitization exposures subject to a 1250% risk weight or the equivalent of a deduction (i.e.
dollar-for-dollar capital requirement) should be included here.

160

Line item 15 Trading Book Counterparty Credit Risk Exposures (if not included in above)
Overall risk-weighted assets for counterparty credit risk exposures in the trading book if the BHC
is not able to include them in the portfolio of the counterparty as specified above.
Line item 16 Credit Valuation Adjustment (CVA) Capital Charge (Risk-Weighted Asset
Equivalent)
This item is a shaded cell and is derived from other items in the schedule; no input required.
Line item 17 Advanced Credit Valuation Adjustment (CVA) Approach
This item is a shaded cell and is derived from other items in the schedule; no input required.
Line item 18 Credit Valuation Adjustment (CVA) capital charge (Risk-Weighted Asset
Equivalent); Advanced CVA Approach: Unstressed Value at Risk (VaR) with Multipliers
Stand-alone 10-day value-at-risk (VaR) calculated on the set of credit valuation adjustments (CVAs)
for all Over- the-counter (OTC) derivatives counterparties together with eligible credit valuation
adjustment (CVA) hedges. The reported value-at-risk should consist of both general and specific
credit spread risks and is restricted to changes in the counterparties credit spreads. The bank must
multiply the reported value-at-risk by three times, consistent with the approach used in calculating
market risk capital charge (three-time multiplier). The 1.06 scaling factor does not apply.
BHC should report 0 if it does not use the advanced credit value adjustment (CVA) approach.
Line item 19 Credit Valuation Adjustment (CVA) Capital Charge (Risk-Weighted Asset
Equivalent); Advanced CVA Approach: Stressed Value at Risk (VaR) with multipliers
Stand-alone 10-day stressed Value-at-risk (VaR) calculated on the set of credit valuation
adjustments (CVAs) for all over-the-counter (OTC) derivatives counterparties together with
eligible credit valuation adjustments (CVA) hedges. The reported value-at-risk should consist of
both general and specific credit spread risks and is restricted to changes in the counterparties
credit spreads. It should reflect three-times multiplier. The 1.06 scaling factor does not apply. BHC
should report 0 if it does not use the advanced credit valuation adjustments (CVA) approach.
Line item 20 Credit Valuation Adjustment (CVA) Capital Charge (Risk-Weighted Asset
Equivalent): Simple CVA Approach
Risk-weighted asset (RWA) equivalent using the simple credit valuation adjustment (CVA)
approach.
Line item 21 Other Credit Risk
If the BHC is unable to assign credit risk-weighted assets to one of the above categories, even on a
best-efforts basis, they should be reported in this line.
Line item 22 Total Credit Risk-Weighted Assets (RWA)
This item is a shaded cell and is derived from other items in the schedule; no input required.
Market Risk
If a BHC does not have a particular portfolio or no trading book at all, risk-weighted assets
should be reported as 0.
Line item 23 Standardized Specific Risk (excluding securitization and correlation)
Risk-weighted asset (RWA) equivalent for specific risk based on the standardized measurement
161

method as applicable. This should not include the risk-weighted assets according to the
standardized measurement method for exposures included in the correlation trading portfolio or
the standardized approach for other non- correlation related traded securitization exposures.
Line item 24 Value at Risk (VaR) with Multipliers (general and specific risk)
BHC-wide 10-day value-at-risk (VaR) inclusive of all sources of risks that are included in the
value-at-risk calculation. The reported value-at-risk should reflect actual multipliers as of the
reporting date.
Line item 25 Stressed Value-at-Risk (VaR) with Multipliers (general and specific risk)
BHC-wide 10-day stressed value-at-risk (VaR) inclusive of all sources of risk that are included in
the stressed value- at-risk calculation. The reported stressed value-at-risk should reflect actual
multipliers as of the reporting date.
Line item 26 Incremental Risk Capital Charge (IRC)
Risk-weighted asset (RWA) equivalent for incremental risk in the trading book.
Line item 27 Correlation Trading
This item is a shaded cell and is derived from other items in the schedule; no input required.
Line item 28 Correlation Trading: Comprehensive Risk Measurement (CRM), Before
Application of Surcharge
Risk-weighted asset (RWA) equivalent for exposures in the correlation trading portfolio which are
subject to the comprehensive risk measurement, before the application of the 8% surcharge based
on the standardized measurement method.
Line item 29 Correlation Trading: Standardized Measurement Method (100%) for
Exposures Subject to Comprehensive Risk Measurement (CRM)
This item is a shaded cell and is derived from other items in the schedule; no input required.
Line item 30 Correlation Trading: Standardized Measurement Method (100%) for
Exposures Subject to Comprehensive Risk Measurement (CRM) - Net long
100% of the risk-weighted asset (RWA) equivalent according to the standardized measurement
method for net long exposures in the correlation trading portfolio which are subject to the
comprehensive risk measurement.
Line item 31 Correlation Trading; Standardized Measurement Method (100%) for
Exposures Subject to Comprehensive Risk Measurement (CRM) - Net Short
100% of the risk-weighted asset (RWA) equivalent according to the standardized measurement
method for net short exposures in the correlation trading portfolio which are subject to the
comprehensive risk measurement.
Line item 32 Non-modeled Securitization
Formula embedded in the schedule; no input required. The capital charge (or risk-weighted asset
equivalent) for non-modeled traded securitization, including securitization positions that are not
correlation trading positions and non-modeled correlation trading positions, is the larger of the net
long and net short positions. For purposes of CCAR submission, traded securitization exposures
subject to a dollar for dollar capital requirement (e.g. 1250% risk weight or the equivalent of a
deduction) should be captured here by including values in lines 33 and 34.
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Line item 33 Non-modeled Securitization: Net Long
Risk-weighted asset equivalent according to the standardized measurement method for net
long non- modeled securitization exposures including nth-to- default credit derivatives. For
purposes of CCAR submission, traded securitization exposures subject to a dollar for dollar
capital requirement (e.g. 1250% risk weight or the equivalent of a deduction) should be
included here.
Line item 34 Non-modeled Securitization: Net Short
Risk-weighted asset equivalent according to the standardized measurement method for net
short non- modeled securitization exposures including nth-to- default credit derivatives. For
purposes of CCAR submission, traded securitization exposures subject to a dollar for dollar
capital requirement (e.g. 1250% risk weight or the equivalent of a deduction) should be included
here.
Line item 35 Other Market Risk
If the BHC is unable to assign market risk-weighted assets to one of the above categories, they
should be reported in this line. If no such requirements exist, 0 should be entered.
Line item 36 Total Market Risk-Weighted Assets (RWA)
This item is a shaded cell and is derived from other items in the schedule; no input required.
Other
Line item 37 Other Capital Requirements
Risk-weighted assets (RWA) for settlement risk and other capital requirements. If no such
requirements exist, 0 should be entered.
Line item 38 Operational Risk
Risk-weighted assets (RWA) for operational risk.
Line item 39 Total Risk-Weighted Assets
This item is a shaded cell and is derived from other items in the schedule, no input required.
Line item 40 Data Completeness Check
This item is a shaded cell and to check that all nonshaded cells have been completed. If
"No" appears, please complete all non-shaded cells until all cells to the right say "Yes." Do
not leave cells blank; enter "0" if not applicable. Please ensure that “Yes” appears across
all cells.

163

D.4—Risk-Weighted Assets – General
All BHCs, including advanced approaches BHCs and non-advanced approaches BHCs must
complete “RWA_General” worksheet. In addition, advanced approaches BHCs are required
to complete “RWA_Advanced" worksheet due to the floor requirement per the Collins
Amendment under Section 171 of the DFA.
For the purpose of completing the “RWA_General” worksheet, BHCs are required to report
credit risk- weighted assets using the methodologies in the standardized approach of the revised
regulatory capital rule (July 2013). BHCs that are subject to market risk capital requirements at the
as of date are required to complete the market risk-weighted asset section within the worksheet.
However, if a BHC projects to meet the trading activity threshold that would require it to be subject
to the market risk capital requirements during the forecast period, then the BHC should complete
the market risk-weighted asset section within the worksheet. Please refer to the final market risk
capital rule released by the U.S. banking agencies (77 Federal Register 53060, August 30, 2012) for
details of the requirements of the rule.
Credit Risk per Standardized Approach (Revised regulatory capital rule, July 2013)
Line item 1 Cash items in the process of collection
Report risk-weighted asset of cash items in process of collection. For more guidance refer to the
preamble to the Revised Regulatory Capital Rule for additional information (see link under
“Relevant References” of these instructions).
Line item 2 Exposures conditionally guaranteed by the U.S. government, its central bank,
or U.S. government agency
Report risk-weighted asset of claims conditionally guaranteed by the U.S. government, its central
bank, or a U.S. government agency. For more guidance refer to “Exposures to Sovereigns” in
Section VIII, “Standardized Approach for Risk-weighted Assets”, of the preamble to the Revised
Regulatory Capital Rule (see link under “Relevant References” of these instructions).
Line item 3 Claims on government-sponsored entities
Report risk-weighted asset of claims on government-sponsored entities. For more guidance refer
to “Exposures to Government-sponsored Entities” in Section VIII, “Standardized Approach for
Risk-weighted Assets”, of the preamble to the Revised Regulatory Capital Rule (see link under
“Relevant References” of these instructions).
Line item 4 Claims on U.S. depository institutions and NCUA-insured credit unions
Report risk-weighted asset of claims on U.S. depository institutions and NCUA-insured credit
unions. For more guidance refer to “Exposures to Depository Institutions, Foreign Banks, and
Credit Unions” in Section VIII, “Standardized Approach for Risk-weighted Assets”, of the preamble
to the Revised Regulatory Capital Rule (see link under “Relevant References” of these
instructions).
Line item 5 Revenue bonds issued by state and local governments in the U.S., and general
obligation claims on and claims guaranteed by the full faith and credit of state and local
governments (and any other PSE) in the U.S.
Report risk-weighted asset of both revenue and general obligation bonds issued by state and local
governments in the U.S. For more guidance refer to “Exposures to Public-sector Entities” in Section
VIII, “Standardized Approach for Risk-weighted Assets”, of the preamble to the Revised Regulatory
164

Capital Rule (see link under “Relevant References” of these instructions).
Line item 6 Claims on and exposures guaranteed by foreign governments and their
central banks
Report risk-weighted asset of claims on and exposures guaranteed by foreign governments and
their central banks. For more guidance refer to “Exposures to Sovereigns” in Section VIII,
“Standardized Approach for Risk-weighted Assets”, of the preamble to the Revised Regulatory
Capital Rule (see link under “Relevant References” of these instructions).
Line item 7 Claims on and exposures guaranteed by foreign banks
Report risk-weighted asset of claims and exposures guaranteed by foreign banks. For more
guidance refer to “Exposures to Depository Institutions, Foreign Banks, and Credit Unions” in
Section VIII, “Standardized Approach for Risk-weighted Assets”, of the preamble to the Revised
Regulatory Capital Rule (see link under “Relevant References” of these instructions).
Line item 8 Claims on and exposures guaranteed by foreign PSEs
Report risk-weighted asset of claims on and exposures guaranteed by foreign Public-sector
Entities. For more information refer to Section VIII, “Standardized Approach for Risk-weighted
Assets”, of the preamble to the Revised Regulatory Capital Rule (see link under “Relevant
References” of these instructions).
Line item 9 Multifamily mortgage loans and presold residential construction loans
Report risk-weighted asset of multifamily mortgage loans and presold residential construction
loans. For more information refer to Section VIII, “Standardized Approach for Risk-weighted
Assets”, of the preamble to the Revised Regulatory Capital Rule (see link under “Relevant
References” of these instructions).
Line item 10 Residential mortgage loans subject to 50% risk-weight
Report risk-weighted asset of residential mortgage loans that qualify for a 50% risk-weight. For
more information refer to Section VIII, “Standardized Approach for Risk-weighted Assets”, of the
preamble to the Revised Regulatory Capital Rule (see link under “Relevant References” of these
instructions).
Line item 11 Other residential mortgage loans
Report risk-weighted asset of residential mortgage loans not included in items 9 and 10 above. For
more information refer to Section VIII, “Standardized Approach for Risk-weighted Assets”, of the
preamble to the Revised Regulatory Capital Rule (see link under “Relevant References” of these
instructions).
Line item 12 Past due exposures
Report risk-weighted asset of past due exposures. Note the risk-weighted asset of these exposures
should be excluded from the other items in this section. For more information refer to Section VIII,
“Standardized Approach for Risk-weighted Assets”, of the preamble to the Revised Regulatory
Capital Rule (see link under “Relevant References” of these instructions).
Line item 13 High-volatility commercial real estate loans
Report risk-weighted asset of high-volatility commercial real estate loans. For more information
refer to Section VIII, “Standardized Approach for Risk-weighted Assets”, of the preamble to the
Revised Regulatory Capital Rule (see link under “Relevant References” of these instructions).
165

Line item 14 Commercial loans/Corporate exposures
Report risk-weighted asset of all commercial and corporate exposures, including bonds and loans.
For more information refer to Section VIII, “Standardized Approach for Risk-weighted Assets”, of
the preamble to the Revised Regulatory Capital Rule (see link under “Relevant References” of
these instructions).
Line item 15 Consumer loans and credit cards
Report risk-weighted asset of consumer loans and credit cards. For more information refer to the
preamble to the Revised Regulatory Capital Rule (see link under “Relevant References” of these
instructions).
Line item 16 Other revised regulatory capital rule risk-weight items
Report risk-weighted asset of the threshold deduction items (mortgage servicing assets, certain
deferred tax assets, and investments in the common equity of financial institutions) that are not
deducted from capital and are subject to risk weight of 250 percent. In addition, certain high-risk
exposures such as credit-enhancing interest only (CEIO) strips that receive 1,250 percent risk
weight should be included in this line. For more information refer to the preamble to the Revised
Regulatory Capital Rule (see link under “Relevant References” of these instructions).
Line item 17 Off-balance sheet commitments with an original maturity of one year or less
that are not unconditionally cancelable
Report risk-weighted asset of off-balance sheet commitments with an original maturity of one year
or less that are not unconditionally cancelable. For more information refer to the preamble to the
Revised Regulatory Capital Rule (see link under “Relevant References” of these instructions).
Line item 18 Off-balance sheet commitments with an original maturity of more than one
year that are not unconditionally cancelable
Report risk-weighted asset of off-balance sheet commitments with an original maturity of more
than one year that are not unconditionally cancelable. For more information refer to the preamble
to the Revised Regulatory Capital Rule (see link under “Relevant References” of these
instructions).
Line item 19 Other off-balance sheet exposures
Report risk-weighted asset of off-balance sheet exposures. For more information refer to the
preamble to the Revised Regulatory Capital Rule (see link under “Relevant References” of these
instructions).
Line item 20 Over-the-counter derivative contracts
Report risk-weighted asset of over-the-counter derivative contracts. For more information refer to
the preamble to the Revised Regulatory Capital Rule (see link under “Relevant References” of
these instructions).
Line item 21 Securitization exposures
Report risk-weighted asset of securitization exposures. For more information refer to Section VIII,
“Standardized Approach for Risk-weighted Assets”, of the preamble to the Revised Regulatory
Capital Rule (see link under “Relevant References” of these instructions).
Line item 22 Equity exposures
Report risk-weighted asset of equity exposures. For more information refer to the preamble to the
Revised Regulatory Capital Rule (see link under “Relevant References” of these instructions).
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Line item 23 Other credit risk
Report risk-weighted asset of all other credit risk not captured above. For more information refer
to the preamble to the Revised Regulatory Capital Rule (see link under “Relevant References” of
these instructions).
Line item 24 Total Credit RWA per Standardized Approach
This item is a shaded cell and is derived from other items in the schedule, no input required.
Market Risk
If a BHC does not have a particular portfolio or no trading book at all, risk-weighted assets
should be reported as 0.
For items 25 to 38, refer to instructions for items 23 to 36, respectively, for market risk under
Worksheet 3—Risk Weighted Assets – Advanced.
Other
Line item 39 Other Capital Requirements
Risk-weighted assets (RWA) for other capital requirements. Include in this line item the amount
of the BHC’s ALLL that is not included in tier 2 capital and any amounts of allocated transfer risk
reserves; these amounts should be included as negative values to reflect their deduction from
total RWA. If no such requirements exist, 0 should be entered.
Line item 40 Total Risk-Weighted Assets
This item is a shaded cell and is derived from other items in the schedule; no input required.
Line item 41 Data Completeness Check
This item is a shaded cell and to check that all nonshaded cells have been completed. If "No"
appears, please complete all non-shaded cells until all cells to the right say "Yes." Do not leave cells
blank; enter "0" if not applicable. Please ensure that “Yes” appears across all cells.

167

D.5—Leverage Exposure
All BHCs must complete the portion of the worksheet relevant to “Leverage Exposure for Tier 1
Leverage Ratio” (lines 1 - 4). Advanced approaches BHCs must also complete the portion of the
worksheet relevant to “Leverage Exposure for Supplementary Leverage Ratio” (lines 5 - 14).
The exposure measures for both leverage ratios are based upon methodologies in the revised
regulatory capital rule (July 2013). BHCs should report supplementary leverage ratio components
as calculated using the average as of quarter end for the relevant period based upon the simple
arithmetic mean of exposures calculated on a monthly basis. BHCs that are unable to calculate
monthly data may report exposures as of the quarter end.
Leverage Exposure for Tier 1 Leverage Ratio (applicable to all BHCs)
Line item 1 Average Total Assets
Report average total on-balance sheet assets as reported in the FR Y-9C, Schedule HC-K, item 5.
Line item 2 Amounts Deducted from Common Equity Tier 1 and Additional Tier 1 Capital
Regulatory deductions from tier 1 capital. Deductions from tier 1 capital should be calculated as per
the revised regulatory capital rule.
Line item 3 Other Deductions from (Additions to) Assets for Leverage Ratio Purposes
Other deductions from or additions to assets for purposes of the leverage ratio as per the revised
regulatory capital rule.
Line item 4 Total Assets for the Leverage Ratio
This item is a shaded cell and is derived from other items in the schedule; no input required
Leverage Exposure for Supplementary Leverage Ratio (applicable to advanced
approaches BHCs only)
Line item 5 On-Balance Sheet Derivatives
Total carrying value of derivatives reported on-balance sheet.
Line item 6 Derivatives, Potential Future Exposure
Potential future exposure amount for each derivative contract to which the BHC is a counterparty
(or each single- product netting set for such transactions).
Line item 7 On-Balance Sheet Repo-Style Transactions
Total carrying value of repo-style transactions (including repurchase agreements, securities lending
and borrowing transactions, and reverse repos) reported on-balance sheet.
Line item 8 Other On-Balance Sheet Items, (Excluding Derivatives and Repo-Style
Transactions)
Carrying value of all other on-balance sheet assets.
Line item 9 Off-Balance Sheet Items (Excluding Derivatives and Repo-Style Transactions)
This item is a shaded cell and is derived from other items in the schedule, no input required.
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Line item 10 Off-Balance Sheet Items – Of which: Unconditionally Cancellable
Commitment eligible for 10% Credit Conversion Factor
Notional amount of unconditionally cancellable commitments made by the BHC.
Line item 11 Off-Balance Sheet Items – Of which: All Other
Notional amount of all other off-balance sheet exposures of the BHC (excluding derivatives and
repo-style transactions including securities lending, securities borrowing and reverse repurchase
transactions)
Line item 12 Amounts Deducted from Tier 1 Capital (Report as Negative)
Regulatory deductions from tier 1 capital. Deductions from tier 1 capital should be calculated as per
the revised regulatory capital rule.
Line item 13 Other Deductions from (Additions to) Leverage Exposure
Other deductions from or additions to assets for purposes of the supplementary leverage ratio as
per the revised regulatory capital rule.
Line item 14 Total Leverage Exposure for Supplementary Leverage Ratio
This item is a shaded cell and is derived from other items in the schedule, no input required.
Data Completeness Check
Line item 15 Leverage Exposure for Tier 1 Leverage Ratio (applicable to all BHCs)
Check to ensure worksheet is complete. Please ensure that “Yes” appears across all cells.
Line item 16 Leverage Exposure for Supplementary Leverage Ratio (applicable to advanced
approaches institutions only)
This item is a shaded cell and to check that all nonshaded cells have been completed. If "No"
appears, please complete all non-shaded cells until all cells to the right say "Yes." Do not leave cells
blank; enter "0" if not applicable. Please ensure that “Yes” appears across all cells.

169

D.6—Planned Actions
The FR Y-14A Planned Action worksheet collects information on all material planned actions that
management intends to pursue to address the revised regulatory capital rule. BHCs are required to
factor the combined quantitative impact of all planned actions into the projections reported on all
other relevant worksheets of the Regulatory Capital Transitions submission. Such actions might
include, but are not limited to, the roll-off or sale of an existing portfolio;
development/implementation of risk-weighting models; data remediation to facilitate the use of
lower risk weights for existing exposures; the issuance of regulatory capital instruments; or other
strategic corporate actions. Planned actions should be attributable to a specific strategy or
portfolio; BHCs are not expected to cite period-over-period changes in the balances of exposures as
a planned action unless those changes are attributable to a specific and identifiable strategy (e.g.,
citing “reduction in credit risk-weighted assets” would not be considered a valid planned action,
but citing sale or runoff of a particular portfolio (which would have the effect of reducing credit
risk-weighted assets) would be a valid planned action).
For each reporting period, BHCs should report the incremental quantitative impact of each action
on:
•
•
•

•
•
•

Common equity tier 1 capital
Tier 1 capital
Risk-weighted assets (RWA)_General
RWA_Advanced
Average Total Assets for Leverage Capital Purposes (relevant to the tier 1 leverage ratio;
to be completed by all BHCs)
Total Leverage Exposure for the Supplementary Leverage Ratio (to be completed by
advanced approaches BHCs only); and
Balance sheet.

The quantitative impact of planned actions submitted by BHCs should represent the stand-alone,
incremental immediate impact of the action relevant to the time period in which it is
planned to be executed. For example, if a planned action were forecasted to reduce the BHC’s
risk-weighted assets by $200 million as of Q4 in the current year and an additional $100 million as
of Q4 of the following year (for a total reduction of $300 million), the BHC should report “(200)” for
PY1, “(100)” for PY2, and “0” for subsequent periods. BHCs are required to factor the combined
quantitative impact of all planned actions into the projections reported on all other relevant
worksheets of the Regulatory Capital Transitions submission.
Additional Information Required for Each Planned Action
In addition to the information provided within the Planned Action worksheet, BHCs are also
required to submit additional details of each of its planned actions. This information should be
provided in a separate attachment. See Appendix A: Supporting Documentation for more
information.
Column Instructions
Note that certain columns include an option of "other" in the drop down list that can be used if the
listed action cannot be described using the listed selections.

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Column B
Description
Brief description of the planned action.
Column C
Action Type
Select from a list of available actions provided in the schedule. BHCs should select the type of
action that best describes the planned action.
Column D
Exposure Type
Select from a list of available exposure types provided in the schedule. BHCs should select the
type of exposure that is most impacted by the planned action.
Column E
RWA Type
Selection from a list of available RWA exposure types provided in the schedule. For planned
actions that have an impact on RWAs, the BHC should report the type of RWA (i.e., Counterparty
Credit, Other Credit, Market, or Operational) that is most impacted by the planned action.
Columns F-AU Projected impact (for periods PY 1 though PY 6) on:
 Common Equity Tier 1
 Tier 1
 Risk-Weighted Assets (RWA)_General (impact on the RWA projections shown on
RWA_General worksheet)
 RWA_Advanced (impact on the RWA projections shown on RWA_Advanced worksheet)
 Average Total Assets for Leverage Capital Purposes
 Total Leverage Exposure for Supplementary Leverage Ratio
 Balance Sheet
Projected incremental impact year-over-year on the BHC’s common equity tier 1 capital, Tier 1
capital, risk-weighted assets, leverage exposures and balance sheet in $Millions as of year-end. For
PY 1 only, report the incremental impact projected between the as of date and fourth quarter period
corresponding to PY 1.
Columns F-L Report the projected impact at year-end (PY 1) for each of the seven capital and
balance sheet items listed above.
Columns M-S
Report the projected impact at year-end (PY 2) for each of the seven capital and balance sheet
items listed above.
Columns T-Z
Report the projected impact at year-end (PY 3) for each of the seven capital and balance sheet items
listed above.
Columns AA-AG
Report the projected impact at year-end (PY 4) for each of the seven capital and balance sheet items
listed above.
Columns AH-AN
Report the projected impact at year-end (PY 5) for each of the seven capital and balance sheet items
listed above.
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Columns AO-AU
Report the projected impact at year-end (PY 6) for each of the seven capital and balance sheet items
listed above.
Columns AV-BB
These are shaded cells, no input is required. These items capture the projected cumulative impact of
for each of the seven capital and balance sheet items listed above.
Column BC
Enter the file name and or location of the additional information submitted for each planned action.
Supporting Documentation: See Appendix A: Supporting Documentation for more
information.

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Schedule E—Operational Risk
E.1—BHC Operational Risk Historical Capital (BHC Baseline Scenario Only)
The BHC Operational Risk Historical Capital worksheet must be completed by respondents that are
subject to the advanced approaches rule or that elect to apply the advanced approaches rule. BHCs
subject to the Board’s advanced approaches risk‐based capital rules (12 CFR part 225, Appendix, G)
must submit the Operational Risk Historical Capital worksheet of the FR Y-14A Operational Risk
Schedule. Institutions that are required to complete the Historical worksheet must also complete
the Operational Risk Scenario Inputs and Projections Worksheet within the Summary Schedule.
When completing the Historical worksheet, refer to the definitions section of the Summary
Schedule Instructions for Operational Risk. The institution should report the BHC's operational risk
capital by unit-of-measure (undiversified basis) from Q4 of the previous year to Q3 of the reporting
year. The unit-of-measure is the level at which the BHC's quantification model generates a separate
distribution for estimating potential operational losses (e.g., organizational unit, operational loss
event type, risk category, etc.). The institution must complete this worksheet for the BHC Baseline
Scenario only.
E.2—BHC Legal Reserves Reporting
The BHC Legal Reserves Reporting worksheet must be completed by all institutions. For each year,
report the total dollar values of the institution’s legal reserve balance, representing the total legal
reserve balance that was included on the institution’s financial statements as of September 30. The
BHC’s initial submission should contain annual legal reserve balances from Q3 2009 through Q3
2013.
On a voluntary basis for Q3 2013 report the total dollar value of the institution’s legal
reserves pertaining to repurchase litigation which was included on the institution’s financial
statements as part of the total legal reserve on September 30.

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Schedule F— Counterparty Credit Risk
General Instructions
Only BHCs subject to the market shock exercise are required to fill in the cells in the
Counterparty Risk Worksheet on the Summary schedule.
This schedule has 9 worksheets for information on counterparty credit risk grouped as follows:
1. Derivatives profile by counterparty and aggregate
a. Top counterparties comprising 95% of firm Credit Valuation Adjustment (CVA), ranked
by CVA
b. Top 20 counterparties ranked by Federal Reserve Severely Adverse Scenario Stressed
CVA and Top 20 counterparties by BHC Scenario Stressed CVA
c. Top 20 counterparties ranked by Net CE, Top 20 counterparties ranked by Federal
Reserve Severely Adverse Scenario Stressed Net CE, and Top 20 counterparties ranked
by BHC Scenario Stressed Net CE
d. Top 20 collateralized counterparties ranked by Gross CE, Top 20 collateralized
counterparties ranked by Federal Reserve Severely Adverse Scenario Stressed Gross CE,
and Top 20 collateralized counterparties ranked by BHC Scenario Stressed Gross CE
e. Aggregate CVA by ratings and collateralization
2. Expected Exposure (EE) profile by counterparty: Top counterparties ranked by CVA comprising
95% of firm CVA
3. Credit quality by counterparty: Top counterparties ranked by CVA comprising 95% of firm CVA
4. CVA sensitivities and slides
5. Securities financing transactions profile by Top 20 counterparties and aggregate
Additionally, a Notes worksheet is provided to allow reporting institutions that so wish to explain
the content of specific items in this schedule. If the BHC elects to provide additional data, this
should include an explanation of the additional data and why it is provided. If the data links to data
in other worksheets of the CCR schedule, then a clear data identifier must be provided such that
worksheets may be merged if necessary (see counterparty identification details below).
Data Formatting Instructions
Future time buckets (worksheet 2): The level of granularity of future revaluation time buckets
should be at the level used to calculate CVA at the BHC, and should be as granular as available.
Readability: Data must be in machine readable format. Worksheets 1.a, 1.b, 1.c, 1.d, and 5 provide
data at the counterparty level (unit of observation = counterparty). Worksheet 2 provides all
available data at the counterparty + tenor bucket level (unit of observation = counterparty + tenor
bucket). Worksheet 3 provides data at the counterparty level for each date of market data inputs
used.
Counterparty Identification

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All counterparties must have a unique counterparty identifier. In addition, the name of the
counterparty should be provided. Unique identifiers must be consistent across tabs. In particular, it
must be possible to merge worksheets 1, 2, and 3 on the variables counterparty name, counterparty
ID, industry, country, internal rating, and external rating. If any netting set or sub-netting set IDs
are provided on one worksheet, they must be provided on all worksheets. For many counterparties,
all netting sets within the parent company will be a single counterparty and firms should report at
the consolidated counterparty level (with the exception of Central Counterparty reporting
described below.) However, if there are different market spreads attached to different legal
entities, those should be considered separate counterparties.
Central Counterparty Reporting:
When reporting losses relating to a central counterparty (CCP), Gross CE, Net CE, and CVA (as
defined in column instructions below) should include all exposures to the CCP, such as default fund
contributions, initial margin, and any other collateral provided to the CCP that exceeds contract
MTM amounts. Firms are requested to report CCPs at the legal entity level, as opposed to
consolidated entity level.
Worksheets 1a through 1e: Top Counterparties & Aggregate
Top counterparties ranked per instructions on worksheets 1.a, 1.b, 1.c, and 1.d. Aggregate data are
provided on worksheet 1.e. The following column instructions apply to each worksheet in this
section.
Column Instructions
Counterparty Identifiers
Columns A though G provide information identifying the counterparty. The identifiers must be
unique and consistent across tabs as per counterparty identification instructions above
Counterparty name
Report counterparty name should be a recognizable name rather than a code.
Counterparty ID
Report the unique identifier(for example, alphanumeric) assigned to the counterparty. The
counterparty ID must be unique and consistent across worksheets in this schedule.
Netting set ID (optional)
This field is optional. Netting sets should map to ISDA master agreements.
Sub-netting set ID (optional)
This field is optional. Used if CVA is calculated below the netting set level.
Industry
Report the category of the industry of the counterparty, as defined by the following categories.
Report the applicable category exactly as it appears below:
• Banks: Depository institutions and BHCs, both foreign and domestic
• CCPs: An intermediary counterparty that facilitates the transfer, clearance, and/or settlement
for OTC derivatives on a collateralized basis
• Financial guarantors: A monoline insurance company that insures financial instruments such
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•
•
•
•
•
•

as municipal bonds or mortgage-backed securities
Local authorities: Local or regional governments and municipalities whose debt are not
explicitly guaranteed by the central government
Non-financial corporates: An institution whose main function is producing commercial goods
or non-financial services
Other financials: A financial institution other than a Bank, Financial Guarantor or SPV/SPE
Sovereigns: Central government of a country and quasi-sovereigns whose debt are explicitly
guaranteed by the central government
SPVs: A legal entity created to fulfill narrow, specific or temporary objective(s)Other: All other
counterparties not included in categories listed above
Other: All other counterparties not included in categories listed above

Country
Report the country of domicile of the counterparty. Countries should be identified using the
standard ISO two-letter codes available at
http://www.iso.org/iso/country_codes/iso_3166_code_lists/country_names_and_code_elements.ht
m.
Internal rating
Report the BHC's internal rating of the counterparty. If there are multiple ratings associated with
the different netting sets of the counterparty, the mean or median internal rating should be used.
Elaborate in the documentation the approach to selecting the internal rating for these types of
counterparties. As a reminder, even if there are multiple internal ratings for a counterparty, there is
always only one CDS for that counterparty. All data should be reported at the level at which CVA is
calculated; thus every counterparty must have only one CDS spread associated with it. See above
for definition of a counterparty.
External rating
Report the external rating associated with the counterparty's internal rating, not the external rating
associated with the specific counterparty. Provide an external rating from a Nationally Recognized
Statistical Rating Organization (NRSRO).
Gross CE
Report Gross CE, which is defined as pre-collateral exposure after bilateral counterparty netting.
Sometimes referred to as the replacement cost or current credit exposure, Gross CE is the fair value
of a derivative contract when that fair value is positive. Gross CE is zero when the fair value is
negative or zero. For purposes of this schedule, Gross CE to an individual counterparty should be
derived as follows: Determine whether a legally enforceable bilateral netting agreement is in place
between the BHC and the counterparty. If such an agreement is in place, the fair values of all
applicable derivative contracts with that counterparty that are included in the scope of the netting
agreement are netted to a single amount, which may be positive, negative, or zero. Report Gross CE
when the fair value is positive, report it as a zero when the fair value is negative or zero.
Stressed Gross CE
Report the full revaluation of Gross CE under applicable stressed conditions.
Net CE
Report the sum of positive Gross CE netting agreements for a given counterparty less the value of
collateral posted by the counterparty to secure those trades. Net CE should be reported after
counterparty netting and after collateral. Net CE should reflect any excess collateral posted by the
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BHC to the counterparty.
Stressed Net CE
Report the full revaluation of Net CE under applicable stressed conditions. Hold collateral constant;
assume no additional collection of collateral, but do apply stressed conditions to collateral.
CVA
Report the balance of all CVA, gross of hedges, for asset-side, unilateral CVA. Report CVA as a
positive value. CVA is an adjustment made to the market or fair value of derivatives receivables to
take into account the credit risk of a counterparty. This is different from "Net CVA", which would be
equivalent to CVA less debt valuation adjustment (DVA). Provide an explanation for counterparties
where this does not hold (e.g., adjustments). By requiring unilateral CVA, the default risk of the
counterparty should not be conditioned on the survival of the reporting institution. Please note that
CVA hedges should be reported on Schedule A, Worksheet 5, Trading.
Stressed CVA
The full revaluation of asset-side CVA under stressed conditions. Stressed CVA should incorporate
the full revaluation of exposure, probability of default (PD), and loss given default (LGD) under
stressed conditions. Stressed CVA needs to be calculated for both the FR and BHC specifications,
under all the FR and BHC scenarios.
CSA in place?
Report the indication of whether at least one of the netting sets comprising this counterparty has a
legally enforceable collateral agreement, for example, Credit Support Annex (CSA), in place. "Y" for
yes, "N" for no.
% Gross CE with CSAs
Report the percentage of Gross CE that is associated with netting sets that have a legally
enforceable collateral agreement in place. For example, if there are two netting sets, one
collateralized and one not, with equal Gross CEs in both netting sets, report a value of 50%.
Downgrade trigger modeled?
For the BHC specification, report the indication of whether at least one of the netting sets
comprising this counterparty has an EE profile where a downgrade trigger is modeled. "Y" for yes,
"N" for no.
Single name credit hedges
Report the net notional amount of single name credit hedges on the default of the counterparty.
Only a single name CDS hedge of the counterparty should be reported. Report net bought positions
as positive values.
Aggregate CVA and stressed CVA
Report the difference between Aggregate Stressed CVA and Aggregate CVA should equal the CVA
losses reported on Schedule A, Summary, Worksheet 5- Counterparty Credit Risk, Item 2,
Counterparty Credit MTM Losses (CVA losses). If this is not the case, provide a rationale in the
methodology documentation.
Additional/ offline CVA reserves
Additional or offline CVA reserves are reported here. If there is a Gross CE or a Net CE figure
associated with these reserves, those should be reported as well. If not, enter "0". Accompanying
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documentation should elaborate about the nature of these reserves.
Collateralized counterparty
A collateralized counterparty is a counterparty with at least one netting set with a legally
enforceable collateral agreement in place.
Collateralized netting set
Netting sets with a CSA agreement in place.
Worksheet Instructions
F.1.a—Top counterparties comprising 95% of firm CVA, ranked by CVA
Report information for the top counterparties that comprise 95% of total firm CVA, ranked by CVA
in columns as described above.
F.1.b—Top 20 counterparties ranked by applicable Stressed CVA
This worksheet is comprised of two tables of Top 20 Counterparties:
1. Top 20 Counterparties ranked by Federal Reserve Severely Adverse Scenario Stressed CVA
2. Top 20 Counterparties ranked by BHC Scenario Stressed CVA
Report information for these two tables in columns as described above. If a Top 20 counterparty
already is reported on another tab (for example, 1a - Top Counterparties by 95% of Total CVA),
then a BHC need not include that counterparty in the corresponding Top 20 table and instead
would report only 19 counterparties.
F.1.c—Top 20 counterparties ranked by Net CE
This worksheet is comprised of three tables of Top 20 Counterparties:
1. Top 20 Counterparties ranked by Net CE
2. Top 20 Counterparties ranked by Federal Reserve Severely Adverse Scenario Stressed Net CE
3. Top 20 Counterparties ranked by BHC Scenario Stressed Net CE.
Report information for these three tables in columns as described above. If a Top 20 counterparty
already is reported on another tab (for example, 1a - Top Counterparties by 95% of Total CVA),
then a BHC need not include that counterparty in the corresponding Top 20 table and instead
would report only 19 counterparties.
F.1.d—Top 20 collateralized counterparties ranked by Gross CE
This worksheet is comprised of three tables of Top 20 Counterparties:
1. Top 20 Collateralized Counterparties ranked by Gross CE
2. Top 20 Collateralized Counterparties ranked by Federal Reserve Severely Adverse Scenario
Stressed Gross CE
3. Top 20 Collateralized Counterparties ranked by BHC Scenario Stressed Gross CE
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Report information for these three tables in columns as described above. Include counterparties
with at least one netting set with a CSA agreement in place. If a Top 20 counterparty already is
reported on another tab (for example, 1a - Top Counterparties by 95% of Total CVA), then a BHC
should not include that counterparty in the corresponding Top 20 table. Instead, the BHC would
report only 19 counterparties.
F.1.e— Aggregate CVA by ratings and collateralization
This worksheet is comprised of four tables, as described below:
1. Aggregate: Report aggregate data by internal ratings category in columns as described above.
2. Additional offline CVA Reserves: Report aggregate data for additional offline CVA in columns as
described above.
3. Collateralized netting sets: Report aggregate data for collateralized netting sets by internal
ratings category in columns as described above. Include only netting sets with a CSA agreement
in place.
4. Uncollateralized netting sets: Report aggregate data for uncollateralized netting sets (netting
sets without a CSA agreement in place) by internal ratings category in columns as described
above.

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F.2—EE profile by counterparty: Top counterparties ranked by CVA comprising 95% of firm
CVA
Column Instructions
Tenor bucket in years
The time provided should be as granular as possible. Use years as the unit. For example, if the time
is 6 months, the BHC should report “0.5” not “6”.
Tenor buckets are defined as the time between time t and time t-1. Therefore if the value provided
is one year, and the previous time provided is 6 months, the tenor bucket over which marginal
(forward) probabilities of default is calculated would be from 6 months to one year. Typically EE
will be calculated at time t (the endpoint of the tenor bucket). If not, clarify if the value provided
corresponds to a midpoint during the tenor bucket, an average, or some other value.
The level of granularity of future revaluation time buckets should be at the level used to calculate
CVA at the BHC, and the data provided should be as granular as available.
EE - BHC specification
The (unstressed) EE metric used to calculate CVA for each tenor bucket. Along each simulation
path, the exposure at time t used to estimate EE(t) should be non-negative; if any exposures along a
simulation path calculated at time t are negative, these should be set to 0 before calculating the
expected value. The EE reference point refers to the end-point of the time bucket between time t
and t-1. A time bucket is considered the time between time t and time t-1. Indicate in separate
methodology notes if another approach is used (e.g., average over time bucket, mid- point, etc.).
EE (unstressed) calculated using the BHC’s own specification.
Marginal PD
Value provided should be the interpolated unilateral marginal PD for each time bucket between
time t and t-1. For most BHCs, marginal PD will reflect default probability over tenor bucket and be
equivalent to the difference between the cumulative PD at the beginning and the end of the tenor
bucket. If not, provide additional explanation. PDs should not be conditioned on the survival of the
BHC.
LGD (CVA)
Loss Given Default (1-Recovery Rate) used to calculate CVA.
LGD (PD)
Loss Given Default (1-Recovery Rate) used to calculate PDs from spreads. If the LGDs used to
calculate PDs are different from the LGDs used to calculate CVA, provide a rationale in the
methodology documentation as requested in the Summary Instructions.
Discount factor
The discount factor should be roughly equal to e-zt or (1+z)-t, where z is the value of the zero curve
at time t for the LIBOR or some other risk free rate.
Stressed EE - FR scenario & FR specification
Stressed EE calculated under the Federal Reserve (FR) shock scenario using the FR specification.
Calculate the EE under the FR specification with a 10 day margin period of risk (MPOR) for all
counterparties for which collateral is collected, and exclude the collection of additional collateral
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due to downgrade of a counterparty (i.e., downgrade triggers).
Stressed EE - FR scenario & BHC specification
Stressed EE calculated under the FR shock scenario using the BHC's own specification. If MPOR and
downgrade trigger assumptions are the same as in the FR specification, this field may be populated
with N/A.
Stressed EE - BHC scenario & BHC specification
Stressed EE calculated under the BHC shock scenario using the BHC's own specification.
Stressed marginal PD
The (unilateral) marginal PD associated with the counterparty's stressed spread. PDs should not be
conditioned on the survival of the BHC.
Stressed LGD (CVA)
LGD used to calculate CVA in the applicable stressed scenario.
Stressed LGD (PD)
LGD used to calculate PD in the stressed scenario.
Line item Instructions
Report the top counterparties that comprise 95% of total CVA, ranked by unstressed CVA using the
column instructions above.

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F.3—Credit Quality by Counterparty comprising 95% of firm CVA
Column Instructions
Time period
The date for which the CDS (or other input) applies. For a one year CDS spread, enter "1". For grid
pricing, do not enter the interpolated CDS spreads. Enter only the dates for which market data was
available.
Market spread (bps)
Enter the market value. If this value comes from a proxy grid, enter the value from the grid. The
whole grid is not necessary. For example, if the grid is computed based on 1, 3, 5, and 10 years
spreads, enter only 1, 3, 5, and 10 year data. All spread data should be reported as the all-in-cost
spread, with any upfront costs incorporated into the current all-in spread.
Spread adjustment (bps)
Provide the amount and operator (e.g., "*" and "+") of adjustments (in bps), if any, applied to the
market spread. This may be zero or blank if no add-on is used.
Spread (bps) used in CVA calculation
Enter the value used in the CVA calculation. This may be left blank if the market spread of the single
name or proxy is used without any adjustment.
Stressed spreads
The stressed values of CDS spreads used in the stressed CVA calculation.
Mapping approach
Indicate the type of proxy mapping approach used. Report either Single name own or Proxy in this
field. Single name own indicates that the single name reference entity is the same as the
counterparty name. Proxy indicates that the counterparty's own spread was not used; rather, a
proxy spread was used.
Proxy mapping approach
If single name mapping approach is not used, indicate the type of proxy mapping approach used.
Report one of the following: Single name-related party, Industry (indicate industry based on list
provided above), Ratings class (indicate the rating; e.g., AAA, AA), Industry-rating, Industrygeography, Industry-rating-geography, Rating-geography, or Other. This field may be left blank
when mapping approach is Single name own.
Proxy name
Identify the specific proxy used.
Market input type
Indicate the type of market input used, by reporting one of the following in this field: CDS spreads,
Bond spreads, KMV-EDFs, or Other.
Ticker / identifier
Where applicable, enter the ticker number used (e.g., CDX IG AA, single name ticker).
Report date
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Enter the date of the market data.
Source
Enter the source of the market data (e.g., Bloomberg, Markit).
Comments
Enter any relevant comments.
Line item Instructions
Report the top counterparties that comprise 95% of total CVA, ranked by CVA in the columns as
described above.

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F.4— CVA Sensitivities
Column Instructions
Aggregate CVA sensitivities and slides
Change in aggregate asset-side CVA for a given change in the underlying risk factor. A sensitivity
refers to a 1 unit change in the risk factor, and a slide refers to a larger change in the risk factor.
Report an increase in CVA as a positive figure. Reported figures should be gross of CVA hedges. The
BHC may provide their own values for slides (e.g., +20bps instead of +10bps). However, if a BHC
chooses to report slides other than those listed, at least one slide must be consistent with the size of
the shock to that risk factor under the FR scenario. All slides should be reported only if they are
based on a full revaluation of the portfolio given the change in the risk factor; slides should not be
reported if they are simple linear scaling of the associated sensitivity. At a minimum there should
be slides that represent a significant positive and negative move for that risk factor. For credit,
when a basis point move is requested, this refers to an absolute move in the risk factor, and when a
percentage move is requested, this refers to the relative move in the risk factor.
Sensitivities for top 10 counterparties (ranked by CVA)
Change in CVA of each counterparty for a given change in the underlying risk factor. Report an
increase in CVA as a positive figure. Reported sensitivities should be gross of CVA hedges.
Other material sensitivities
Material sensitivities are other large and/or important risk factors for the BHC. Add the relevant
risk factors for the BHC. Make sure that the label clearly identifies the risk factor. If an additional
risk factor is provided that is not listed in the template, provide a description of this sensitivity in
the tab Notes to the CCR Schedule. For example, for equity indices, include a reference to the
country or region to which index corresponds.

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F.5— Securities Financing Transactions Profile by Counterparty and Aggregate

Column Instructions
Net CE
The sum of current credit exposures to the counterparty, taking into account legal netting agreements with
each legal entity of that counterparty. For a single netting agreement, this is calculated as the greater of
zero and the difference between the aggregate mark-to-market value of securities or cash posted to the
counterparty and the aggregate mark-to-market value of securities or cash received from that
counterparty.
Stressed Net CE
The full revaluation of Net CE under the FR stressed market environment – one value for each FR global
market shock scenario. The global market shock should be applied to all assets, including collateral, prior
to computation. For a single netting agreement, this is calculated as the greater of zero and the difference
between the aggregate stressed mark-to-market value of securities or cash posted to the counterparty and
the aggregate stressed mark-to-market value of securities or cash received from that counterparty.
Indemnified Securities Lent (Notional Balance)
The current aggregate mark-to-market value of securities lent, for which the respondent, acting as an
agent, has provided indemnification to a client against losses resulting from a borrower’s (counterparty’s)
default.
Indemnified Cash Collateral Reinvestment (Notional Balance)
The current aggregate mark-to-market value of positions within cash collateral reinvestment vehicles,
where the firm indemnifies the client against loss of principal and interest.
Repo and Reverse Repo11 – Gross Value of Instruments on Reporting Date
Posted: the aggregate mark-to-market value of all securities posted to a counterparty as part of a
repurchase agreement as a cash borrower or total cash amount posted to a counterparty as part of a reverse
repurchase agreement as cash lender. Include situations in which the firm is acting as a principal or on
behalf of a client for which lender indemnification has been provided against the borrower’s default.
Received: the aggregate mark-to-market value of all securities received from a counterparty as part of a
reverse repurchase agreement as a cash lender or total cash amount received from a counterparty as part
of a repurchase agreement as cash borrower. Include situations in which the firm is acting as a principal
or on behalf of a client for which lender indemnification has been provided against the borrower’s default.
Securities Lending and Borrowing12 – Gross Value of Instruments on Reporting Date
Posted: the aggregate mark-to-market value of all securities or cash posted to a borrower/lender
(counterparty) as a securities lender/borrower in situations in which the firm is acting as a principal, or on
behalf of a client for which the firm is acting as an agent, and has indemnified such securities lending
clients against the borrower’s default.

11

Excludes intraday transactions. Should meet the definition of a repo-style transaction under section 2 of
Appendix G to 12 CFR Part 225.
12
Excludes intraday transactions. Should meet the definition of a repo-style transaction under section 2 of
Appendix G to 12 CFR Part 225.

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Received: the aggregate mark-to-market value of all securities or cash received from a borrower/lender
(counterparty) as a securities lender/borrower in situations in which the firm is acting as a principal, or on
behalf of a client for which the firm is acting as an agent, and has indemnified such securities lending
clients against the borrower’s default.

186

Asset Categories
US Treasury
This category includes all U.S. Treasury securities, obligations issued by U.S. government agencies, and
obligations issued by U.S. government-sponsored enterprises (GSEs). U.S. Treasury securities include all
bills, certificates of indebtedness, notes, and bonds, including those issued under the Separate Trading of
Registered Interest and Principal of Securities (STRIPS) program and those that are ‘‘inflation indexed.”
For purposes of this category, a U.S. government agency is defined as an instrumentality of the U.S.
government whose debt obligations are fully and explicitly guaranteed as to the timely payment of
principal and interest by the full faith and credit of the U.S. government. Include, among others, debt
securities (but not mortgagebacked securities) of the following U.S. government agencies:
(1) Export–Import Bank (Ex-Im Bank)
(2) Federal Housing Administration (FHA)
(3) Government National Mortgage Association (GNMA)
(4) Maritime Administration
(5) Small Business Administration (SBA)
Government-sponsored agencies are defined as agencies originally established or chartered by the U.S.
government to serve public purposes specified by the U.S. Congress but whose debt obligations are not
explicitly guaranteed by the full faith and credit of the U.S. government. Include, among others, debt
securities (but not mortgagebacked securities) of the following governmentsponsored agencies:
(1) Federal Agricultural Mortgage Corporation (Farmer Mac)
(2) Federal Farm Credit Banks
(3) Federal Home Loan Banks (FHLBs)
(4) Federal Home Loan Mortgage Corporation (FHLMC or Freddie Mac)
(5) Federal Land Banks (FLBs)
(6) Federal National Mortgage Association (FNMA or Fannie Mae)
(7) Financing Corporation (FICO)
(8) Resolution Funding Corporation (REFCORP)
(9) Student Loan Marketing Association (SLMA or Sallie Mae)
(10) Tennessee Valley Authority (TVA)
(11) U.S. Postal Service
Agency MBS
This category includes mortgage-backed securities issued by a U.S. government agency as defined above.
Equities
This category includes publicly traded and privately issued equity securities.
Corporate Bonds
This category includes all types of bonds issued by any private or public company.
Non-Agency (ABS, RMBS)
This category includes asset-backed securities and residential mortgage-backed securities not issued by a
U.S. government agency as defined above.
Sovereigns
This category includes debt issued by any soverign state other than debt issued by the U.S. Treasury.
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Other
This category includes any asset not defined in any of the above asset categories (US Treasury, Agency
MBS, Equities, Corporate Bonds, Non-Agency (ABS, RMBS), and Sovereigns) and excludes cash.
Cash
This category includes currency to be reported in U.S. dollar amount.
Line item Instructions:
In the first table report the information required by each column for the top 20 counterparties as ranked by
Stressed Net CE (defined above) as stressed according to the FR Severely Adverse Scenario. Exclude
designated clearing counterparties.13 All legal entities within a consolidated organization, including any
subsidiaries and related companies, should be treated as a single consolidated counterparty. Net CE and
Stressed Net CE should be calculated at the subsidiary (affiliate) level first and then aggregated to the
consolidated counterparty. In the second table report aggregate data similarly to the first table in F.1.e,
Aggregate CVA by Ratings.

13

A clearing counterparty should be excluded if it is a designated financial market utility under Title VIII of the
Dodd-Frank Act, or, for counterparties not located in the United States, is regulated and supervised in a manner
equivalent to a designated financial market utility.

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F.6— Notes to the CCR Schedule
Use this worksheet to submit voluntarily any additional information (e.g., data) that gives clarity on
the portfolio. More than one additional tab may be provided. If the BHC elects to provide additional
data, this should include an explanation of the additional data and why it is provided. If the data
links to data in other tabs of the CCR schedule, then a clear data identifier must be provided such
that tabs may be merged if necessary (see mergeability requirements above).

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Appendix A: Supporting Documentation
Schedule A – Summary
For each part of the Summary Schedule, submit supporting documentation that clearly describes
the methodology used to produce the BHC’s projections. In the documentation, include a
description of how the BHC translated the macroeconomic factors (or market shock for the Trading
and Counterparty Risk sections) associated with the scenario into the BHC’s projections and
technical details of any underlying statistical methods used, including information on model
validation and independent review. Where judgment is an essential part of the forecast, include
documentation that demonstrates rationale and magnitude, as well as the process involved to
ensure consistency of projections with scenario conditions. Furthermore, include thorough
discussion of any material deviations from the instructions and how the materiality of such
deviations was decided upon. Additional information to be included in the documentation is
described below and in more detail in each section of the schedule instructions.
Model Risk Management Policy
BHCs should include in their submission their model risk management policies, which should
provide the BHC’s general framework for model development, calibration, validation, escalation,
and oversight by specifying criteria and controls across various stages of the model lifecycle
(Identification; Inventory/ Tracking; Development and Documentation; Independent Validation;
Approval for Implementation; Ongoing monitoring; Model Retirement).
Documentation of Risk Measurement Practices
Capital plan submissions should include documentation of key risk identification and measurement
practices supporting the BHC-wide stress testing required in the capital plans. BHC submissions
should also include internal documentation describing the BHC’s framework for development,
calibration, estimation, validation, oversight, and escalation of key risk identification and
measurement practices. As noted above, an assessment of the robustness of these practices is a
critical aspect of the supervisory assessment of capital adequacy processes.
Documentation of Internal Stress Testing Methodologies
BHCs should include in their capital plan submissions thorough documentation that describes and
makes transparent key methodologies and assumptions for performing stress testing on their
portfolios. In particular, the design, theory, and logic underlying the methodology should be well
documented and generally supported by published research and sound industry practice. The
documentation should include
• discussion of historical data set construction, including data sources, adjustments to the
data set, and documentation validating the use of any external data;
• rationale for portfolio segmentation and a discussion on how a particular methodology and
model captures the key characteristics and the unique risk drivers of each portfolio
segment;
• an explanation of the theory, logic, and design behind each model;
• a description of model selection and specification, variable choice, and estimation
methodology, including the statistical results used to arrive at the selected model;
• an analysis of the model output, including the congruence of inputs with the assumed
economic scenario, the justification of any qualitative adjustment, along with the statistical
analysis used to support the model output;
• a model inventory log specifying, at a minimum, the model’s version, the date of model
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approval, the date of its last revision, its intended use, the name of its model owner and
developer, the model’s priority, the date of the model’s last independent validation, and the
date of the model’s next expected independent validation.
Documentation should also include mapping that clearly conveys the methodology used for each
FR Y-14A product line under each stress scenario. If third-party models are used, the
documentation should describe how the model was constructed, validated, and any known
limitations of the model. Documentation should clearly describe assumptions concerning new
growth and changes to credit policy. Supporting documentation should transparently describe
internal governance around the development of comprehensive capital plans. Documentation
should demonstrate that senior management has provided the board of directors with sufficient
information to facilitate the board’s full understanding of the stress testing used by the firm for
capital planning purposes.
Documentation of Assumptions and Approaches
BHCs should provide credible support for all assumptions used to derive loss estimates, including
assumptions related to the components of loss, severity of loss, and any known weaknesses in the
translation of assumptions into loss estimates. BHCs should demonstrate that these assumptions
are clearly conditioned on the stated macroeconomic scenario, are consistent with stated business
strategies, and reflect the competitive environment of each business line. If firm-specific
assumptions (other than broad macroeconomic assumptions) are used, also describe these
assumptions and how they relate to reported projections. If the BHC models rely upon historical
relationships, provide the historical data and clearly describe why these relationships are expected
to be maintained in each scenario. The impact of assumptions concerning new growth or changes to
credit policy on forecasted loss estimates relative to historical performance should be clearly
documented.
While judgment is an essential part of risk measurement and risk management, including for loss
forecasting, BHCs should not be over-reliant on judgment to prepare their loss estimations without
providing documentation or evidence of transparency and discipline around the process. BHCs
should adequately support their judgments and should ensure that judgments are in line with
scenario conditions. BHCs should be consistently conservative in the assumptions they make to
arrive at loss rates. Where appropriate, documentation should quantify the impact of qualitative
adjustments from modeled output.
Supporting documentation also should transparently describe internal governance around the
development of stress testing models and methodologies, and discuss how the stress testing
methodologies have been implemented in the BHC’s existing firm-wide risk management practices.
Furthermore, documentation should include a discussion of the stress testing outcomes in terms of
the nature of the portfolio and the modeled scenario. The BHC should demonstrate that senior
management provided the board of directors with sufficient information to facilitate the board’s full
understanding of the stress testing used by the firm for capital planning purposes and allow for the
appropriate level of challenge of assumptions and outcomes.
Validation and Independent Review
In addition to being properly documented, models employed by BHCs (either developed internally
or supplied by a vendor) should be independently validated or otherwise reviewed in line with
model risk management expectations presented in existing supervisory guidance, including
Supervisory Letter SR 11-7.
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BHCs should also provide their model validation policy. Institutions should provide model
validation documentation on the following elements: conceptual soundness, inputs, transparency,
implementation, reporting, model robustness and limitations, use of expert judgment, exception
reports, outcomes analysis (backtesting and/or benchmarking) and qualitative adjustments.
Validation documentation should include the BHC’s assessment of the vulnerability of their models
to error, an understanding of any of their other limitations, and consideration of the risk to the BHC
should estimates based on those models prove materially inaccurate. Specifically, validation
reviews should examine the efficacy of model use in both base case and stress scenarios. While the
use of existing risk measurement models and processes provides a useful reference point for
considering stress scenario potential loss estimates, validation efforts should consider whether
these processes generate outputs that are relevant in a stressful scenario or if the use of models
should be supplemented with other data elements and alternative methodologies. To the extent
available, the above items should also be provided for any vendor supplied models used by the BHC,
along with any third party validation documentation available for the vendor supplied model.
A.1 – Income Statement, Balance Sheet, and Capital
Income Statement, Balance Sheet, and Capital Worksheets
BHCs should submit supporting documentation that clearly describes the methodologies used to
make the loss, reserve change, and revenue projections that underlie the pro forma projections of
equity capital. The supporting document should be titled
BHCRSSD_BHCMNEMONIC_CAPITAL_METHODOLOGY_YYMMDD. Each BHC should include in its
supporting documentation a clear description of how the various balance sheet and income
statement line items were reported.
Provide information on the specific assumptions used to calculate regulatory capital, including a
discussion of any proposed capital distributions. When appropriate, clearly state assumptions
related to the corporate tax rate and the evolution of the deferred tax assets. In situations where
the BHC chooses not to project components of the balance sheet, those components should be held
constant at the last current level and the BHC should explain why the zero delta assumption is
appropriate in the given scenario.
BHCs should submit any other information and documentation necessary to support or understand
its capital calculations. For example, a BHC could show the calculations related to the projections of
the deferred tax asset or servicing assets that may be disallowed for regulatory capital purposes.
Where applicable, BHCs should link the additional supporting documentation to the Summary
Memo of Capital Methodology and Assumptions and the Capital worksheet.
A.2 – Retail
BHCs should submit separate documentation for their Retail-related projections. The supporting
document should be titled BHCRSSD_BHCMNEMONIC_RETAIL_METHODOLOGY_YYMMDD. You
may submit separate documents for different models and/or methodologies. In this case, title the
documents: BHCRSSD_BHCMNEMONIC_RETAIL_METHODOLOGY_MODELTYPE_YYMMDD.
Model Type refers to the type of Retail model. Documentation should be submitted for all aspects of
the retail portfolio, including purchased credit impaired loans and mortgage repurchase risk.
Mortgage repurchase documentation should include descriptions of all important assumptions
made in each scenario, including, but not limited to, assumptions about legal process outcomes and
counterparty behavior. All retail documentation should include documentation of assumptions,
governance, validation and independent review as outlined in the Supporting Documentation
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section of the Overview.
A.3 – Wholesale
BHCs should submit separate documentation for their Wholesale (Corporate and CRE) loan
balances and loss projections. The supporting document should be titled
BHCRSSD_BHCMNEMONIC_WHOLESALE_METHODOLOGY_YYMMDD. You may submit separate
documents for different models and/or methodologies. In this case, title the documents:
BHCRSSD_BHCMNEMONIC_ WHOLESALE _METHODOLOGY_MODELTYPE_YYMMDD. Model
Type refers to the type of Wholesale model.
BHCs should include supporting documentation that describes the key methodologies and
assumptions for performing stress testing on each wholesale portfolio. Documentation should
include an index of documents submitted, a general overview document providing a broad
summary of the stress testing methodologies utilized, and detailed supporting documentation that
clearly describe the model development process, the derivation of outcomes, and validation
procedures as outlined below. The methodologies’ formulaic specification, assumptions, numerical
techniques, and approximations should be explained in detail with particular attention to both their
merits and limitations.
Specifically, documentation should include:
• Discussion of historical data set construction, including data sources, adjustments to the
data set, and documentation validating the use of any external data.
• Time period of model calibration.
• Rationale for portfolio segmentation and a discussion on how a particular methodology and
model captures the key characteristics and the unique risk drivers of each portfolio
segment.
• A description of how the loss estimates appropriately capture the severity of the
macroeconomic scenario, reflecting both industry and borrower characteristics.
Documentation should include a justification for explanatory variables selected, including
coefficients from statistical models, measures of their statistical significance, and qualitative
assessments where appropriate. Where relevant, descriptive statistics, including their
mean, median, minimum, maximum, and standard deviation should be outlined.
• Step-by-step examples of loss calculation, including a transparent breakdown of all
components of forecasted loss (i.e., probability of default, severity of loss, exposure at
default) and how each component is adjusted for the given macroeconomic scenario.
• Discussion of how losses were distributed to each quarter in the forecasted period as it
relates to changes in the macroeconomic factors within the modeled scenario.
• Qualitative or quantitative adjustment to main model output. Firms should perform preadjustment/post-adjustment loss analysis and supply that analysis for material disparity.
Where the current total balances in the wholesale line items do not tie directly to the corresponding
category on the FR Y-9C, BHCs should provide a reconciliation which accounts for all wholesale
balances. To the extent that loss projection line items include the consolidation of various loan
portfolios which have different risk characteristics, supporting documentation should break out the
relevant sub- portfolio losses. Furthermore, BHCs should provide supporting documentation and
forecasts for any wholesale loan portfolios acquired after the beginning quarter of the stress
scenario and/or for loans covered by loss sharing agreements with the FDIC.
A.4 – Loans Held for Sale and Loans Accounted for Under the Fair Value Option
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BHCs should submit separate documentation for their Fair Value Option and Held for Sale retail and
wholesale loans. The supporting document should be titled
BHCRSSD_BHCMNEMONIC_FVOHFS_METHODOLOGY_YYMMDD. You may submit separate
documents for different models and/or methodologies. In this case, title the documents:
BHCRSSD_BHCMNEMONIC_FVOHFS_METHODOLOGY_MODELTYPE_YYMMDD. The
documentation should include:
• Total loss and outstanding fair market value balances segmented by Commercial/Wholesale,
Commercial Real Estate and Retail along with explanation as to the main drivers of loss for each
category noted above.
• Please document the amount of funded and non-funded commitments for wholesale loans and
for retail loans please include the average amount of loans that had been rejected or were in not
in conformance with agency standards.
• An attestation to completeness: describe the process and governance & oversight for ensuring
the full set of positions were accounted for and included,
• Documentation should clearly make note of instances where different methodologies were used
across different business lines with like assets,
• Documentation should make note where judgment was used in defining and allocating
exposure,
• Where shocks were used that differed from prescribed shocks,
• Document approach and asset coverage under these approaches,
• Describe any additional broadening or simplification of the scenario done to get the requisite
amount of granularity needed to run to scenario,
• Scenario design and choice for BHC scenario and method of application compared to the FRB
scenario.
A.5 – AFS/HTM Securities
The supporting document should be titled
BHCRSSD_BHCMNEMONIC_SECURITIES_METHODOLOGY_YYMMDD. You may submit separate
documents for different models and/or methodologies. In this case, title the documents:
BHCRSSD_BHCMNEMONIC_SECURITIES_METHODOLOGY_MODELTYPE_YYMMDD. The
documentation should clearly addresses the OTTI and OCI methodologies used by BHCs to
complete the FR Y‐14A Summary schedule. The documentation should, at a minimum, address the
questions outlined below by major product/portfolio type (e.g., non‐agency residential mortgagebacked securities (RMBS), commercial mortgage-backed securities (CMBS), auto asset-backed
securities (ABS), corporate bonds, etc.).
Projected OTTI for AFS Securities and HTM Securities by CUSIP
OTTI Methodology
• Describe the model/methodology used to develop stressed OTTI losses. Please state
whether a vendor or proprietary model was used.
• If a vendor model was used, please provide the name of the vendor model. If a vendor
model was used, has the BHC performed an independent review of the vendor model?
• What data source(s) was used to estimate the model?
• What were the key inputs/variables and how were these determined? (e.g., how were
default, severity, and other elements determined? What were the key inputs in determining
default, severity, and other elements? What were the key assumptions and how were these
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•
•
•
•
•
•
•

assumptions determined?)
If using a cash flow model, was a vendor or proprietary model used? If using a vendor
model, please provide the name of the vendor and model.
How did the model/methodology (whether vendor or proprietary) incorporate
macroeconomic assumptions?
If relevant, how were macroeconomic assumptions (as prescribed under the supervisory
stress scenario) used to determine projected collateral default and severity?
Were all securities reviewed for impairment? If not, describe the rationale, decision rule, or
filtering process.
If the threshold for determining OTTI on structured products was based on a loss coverage
multiple, describe the multiple used.
If OTTI was estimated for multiple quarters, describe the process for determining OTTI in
each period of the forecast time horizon.
Is the BHC using shortcuts or rules of thumb to recognize the OTTI charges for this analysis
or going through the BHC’s normal process for recognizing OTTI charges? If using shortcuts
or rules of thumb, state how this process differs from the normal process for recognizing
OTTI charges.

Validation and Independent Review
• Has the model undergone model validation, with results reviewed independently of the
business line?
• Has any performance testing been conducted on the model? If so, what type of performance
testing has been conducted?
• Has the model been validated for its appropriate use?
Fair Market Value Determination
• If more than one third-party vendor is used as the principal pricing source for a given
security, what are the criteria for determining the final price? (e.g., is a mean, median,
weighting scheme or high/low price taken?) Is there a hierarchy of sources? If appropriate,
describe responses by major product or portfolio type (e.g., non-agency RMBS, CMBS,
Consumer ABS).
• If an internal model is used as the principal pricing source for a given security, are prices
(from an internally created model) compared with third party vendor prices? If so, which
vendors are used? If prices are not compared with third party vendors, state the reason. If
appropriate, describe responses by major product/portfolio type (e.g., non-agency RMBS,
CMBS, Consumer ABS.).
• Describe any additional adjustments made to prices determined by internal model(s)
and/or third parties. How is the ultimate price determined?
• If an internal model is used as the principal pricing source for a given security, what are the
primary market pricing variables used for fair value estimation?
• Describe briefly the BHC’s price validation and verification process. Provide readily
available documentation related to the BHC’s price validation and verification process.
Projected OCI and Fair Market Value for AFS Securities
 Describe the model/methodology used to develop stressed OCI losses. If appropriate,
describe responses by major product or portfolio type (e.g., non‐agency RMBS, CMBS,
Consumer ABS). State whether the same model was used to derive OTTI losses. If not, detail
the specific model/methodology and rationale for utilizing a different model.
 Detail if a vendor or proprietary model was used. If a vendor model was used, provide the
name of the vendor model. If a vendor model was used, has the BHC performed an
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independent review of the vendor model?
 What data source(s) was used to estimate the model?
 What were the key inputs/variables and how were these determined? (e.g., how were fair
value losses, and other elements determined?) What were the key inputs in determining
OCI loss and how were they determined?
 If using a cash flow model, was a vendor or proprietary model used? If using a vendor
model, please provide the name of the vendor and model.
 How did the model/methodology (whether vendor or proprietary) incorporate
macroeconomic assumptions? How were macroeconomic assumptions (as prescribed under
the supervisory stress scenario) used to determine projected OCI?
 Were all securities reviewed for OCI? If not, describe the rationale, decision rule, or filtering
process. If OCI was estimated for multiple quarters, describe the process for determining
OCI in each period of the forecast time horizon.
 Is the BHC using shortcuts or rules of thumb to recognize the OCI charges for this analysis
or going through the BHC’s normal process for recognizing OCI charges? If using shortcuts
or rules of thumb, state how this process differs from the normal process for recognizing
OCI charges.
A.6 – Trading
The supporting document should be titled
BHCRSSD_BHCMNEMONIC_TRADING_METHODOLOGY_YYMMDD. You may submit separate
documents for different models and/or methodologies. In this case, title the documents:
BHCRSSD_BHCMNEMONIC_TRADING_METHODOLOGY_MODELTYPE_YYMMDD.
•
•

•
•
•

•

Documentation should include supporting details explaining the main drivers and
attribution of loss for the overall trading and MTM loss estimate, and for each respective
primary risk/business unit area details on the loss attribution by the primary risk factors.
Documentation should provide a complete and technical definition of second and higher
order risk factors (cross gamma, vanna, etc.) and describe the methods undertaken by the
firm to estimate the cross gamma and higher order effects.
 Estimate the contribution to total losses from higher-order risks.
Describe the evolution of risk per each risk area two weeks before and after the submission
date, i.e. make note of positions that may expire or terminate within this time frame that
significantly alters a risk profile.
Describe the process and governance & oversight for ensuring the full set of positions were
accounted for and included and also please make note of differences in the products and/or
exposures included in the FR Y-14Q vs. the FR Y-14A.
A detailed and technical description of modeling methods (including pricing models) used,
 Documentation should clearly make note of instances where different
methodologies were used across different business lines with like assets.
 Document approach (full revaluation vs. grid based approach, e.g.) and asset
coverage under these approaches,
 Please identify those products or exposures where the firm used models or
systems that were outside of the normal routine stress testing framework
for the FRB stress scenario and indicate if they were reviewed or validated
by an independent Model Review function.
The decision-making used for allocating exposures according to risk area. Documentation
should make note where judgment was used in defining and allocating exposure per each
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•
•
•

risk area.
Where shocks were used that differed from prescribed shock
Describe any additional broadening or simplification of the scenario done to get the
requisite amount of granularity needed to run to scenario,
Scenario design and choice for BHC scenario and method of application compared to the
FRB scenario.

A.7 – Counterparty Credit Risk
The supporting document should be titled
BHCRSSD_BHCMNEMONIC_CCR_METHODOLOGY_YYMMDD. You may submit separate
documents for different models and/or methodologies. In this case, title the documents:
BHCRSSD_BHCMNEMONIC_CCR_METHODOLOGY_MODELTYPE_YYMMDD. Model Type refers to
CVA, CCR IDR, Trading IDR, and Other CCR Losses.
The documentation should include a detailed description of the methodologies used to estimate
Trading IDR, CVA, and CCR IDR losses under the stress scenario as well as methodologies used to
produce the data in the FR_Y-14A_CCR schedule. All information relevant for supervisors to
understand the approach should be included. Any differences between the BHC and the FR
scenarios in methodology, position capture, or other material elements of the loss modeling
approach should be clearly described.
As part of the detailed methodology document, BHCs should provide an Executive Summary that
gives an overview of each model and answers each of the questions below. If one of the questions
below is not fully addressed in the Executive Summary, cite the page number(s) of the methodology
document that fully addresses the question.
In addition to the Executive Summary, there should be a section of the methodology document
devoted to any divergence from the instructions to the Counterparty Risk Worksheet or the FR_Y14A Schedule. Use this section to explain any data that is missing or not provided as requested. This
section should also be used to describe where and how judgment was used to interpret an
instruction.
1. Data and systems
a. What product types are included and excluded? Specifically, comment on whether
equities are excluded and what types of securitized products, if any, are excluded.
Comment on the materiality of any exclusions.
b. Are there any issuer type exclusions? Comment on the materiality of any exclusions.
c. Are there any exposure measurement or trade capture limitations impacting the
Trading IDR loss estimate in Item 1 on the Counterparty Risk Worksheet in the
SUMMARY_SCHEDULE or the data provided in Worksheets Corporate CreditAdvanced, Corporate Credit-EM, Sovereign Credit, Credit Correlation, IDR-Corporate
Credit, or IDR-Jump To Default in the FR_Y-14Q_TRADING Schedule? If so, make
sure to elaborate in the documentation, particularly where these limitations
understate losses.
d. Are there any discrepancies in position capture between the MV and Notionals
reported in Worksheets Corporate Credit-Advanced, Corporate Credit-EM,
Sovereign Credit, Credit Correlation, or IDR- Corporate Credit in the FR_Y14Q_TRADING Schedule? If so, elaborate on the discrepancies in the documentation.
e. Are any index or structured exposures decomposed/unbundled into single name
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2.

3.
4.

5.
6.

7.
8.

exposures on the IDR Corp Credit or IDR Jump to Default Worksheets in the FR_Y14Q_TRADING Schedule? If so, provide a description of the exposures that are
decomposed and the methodology used.
f. What types of CVA hedges are included in the FR_Y-14Q_TRADING Schedule and
Item 10 on the Trading Worksheet of the SUMMARY_SCHEDULE (e.g., market risk
hedges, counterparty risk hedges)? Which, if any, of these hedges are excluded from
the Trading IDR loss estimates (Item 1 on the Counterparty Risk Worksheet of the
SUMMARY_SCHEDULE)? Confirm that hedges modeled in Trading IDR are excluded
from CCR IDR.
PD methodology
a. How is the severity of default risk treated? Is a stressed expected PD used, or is it an
outcome in the tail of the default distribution? If an outcome in the tail is used, what
is the tail percentile?
b. How is default risk represented over the horizon of the stress test? Is a cumulative
two- year PD or a one-year PD used as a model input? How is migration risk
captured?
c. What data sources and related time periods are used to generate the assumptions
on stressed expected PD or the default distribution? In the documentation, provide a
breakdown of PDs (e.g., by rating, asset category). Provide stressed PDs if a stressed
PD is used, or provide PD inputs if an outcome in the tail is used.
Correlation assumptions
a. What correlation assumptions are used in the Trading IDR models?
LGD methodology
b. Do the models assume a static LGD or a stochastic LGD with a non-zero recovery
rate volatility?
i. If a static LGD is used, were the mean LGDs stressed? What data sources and
related time periods were used to determine the LGDs? In the methodology
documentation, provide the relevant breakdown of LGDs used in the model
(e.g., by ratings, asset category).
ii. If a stochastic LGD is used, elaborate on the assumptions generating the
stochastic LGD in the documentation, including assumptions on the LGD
mean and volatility and rationale for modeling choices.
Liquidity horizon
a. What liquidity horizon assumptions are used?
Exposure at default (EAD)
a. What Exposure at Default (EAD) is used for Trading IDR? For example, is the
calculation based on actual issuer exposures, stressed exposures, a mix of both, or
something else? If exposures are stressed, please explain how the exposures were
stressed.
Treatment of gains
a. Are any gains being reflected in the Trading IDR calculations? If so, elaborate in the
documentation how gains are treated.
Model validation and documentation
a. For any models used to report numbers in the SUMMARY_SCHEDULE or the FR_Y14A_Trading that are also used in Business as Usual (BAU) production, have those
models been validated as used in BAU? If so, attach model validation documents. If
not, elaborate in the documentation on any review process.
b. For any ad-hoc models used for CCAR that would not have been previously validated,
what review if any has occurred? Elaborate in the documentation where
appropriate.
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CVA
1. Divergence from instructions
a. In the FR_Y-14A_CCR or Summary Schedules, is liability-side CVA (i.e., DVA)
included in any element of the submission? If so, elaborate in the documentation.
b. In the FR_Y-14A_CCR or Summary Schedules, is bilateral CVA included in any
element of the submission (i.e., CVA where the counterparty default probabilities
are conditional on the survival of the BHC)? If so, elaborate in the documentation.
c. Is there any place where CVA data is reported net of hedges on the FR_Y_14A_CCR
Schedule or Item 2 on the Counterparty Risk Worksheet in the
SUMMARY_SCHEDULE?
d. In calculating Stressed Net CE in Worksheets 1a, 1b, 1c, 1d, and 1e in FR_Y-14A_CCR,
are there any occasions where it is assumed additional collateral has been collected
after the shock? If so, elaborate in the documentation.
e. Are there any counterparties for which your firm did not fully implement the FR
specification for the EE profiles on Worksheets 2a and 2b in the FR_Y-14A_CCR?
If so, elaborate in the documentation.
2. Data and systems: In the documentation, clearly identify, describe, and comment on the
materiality of any exclusions that prevent 100% capture of counterparties or trades. At a
minimum, address the questions below and elaborate in the documentation where
appropriate.
a. Are any counterparties on Worksheet 1a of FR_Y-14A_CCR excluded from
Worksheet 2a? Where specific counterparties are reported as top 200
counterparties on one Worksheet of the Schedule, but are not listed on other top
200 Worksheets, list these counterparties in the documentation by name and
provide a reason for their exclusion.
b. Are any counterparties excluded from the unstressed or stressed aggregate data
reported in Worksheets 1e, 2b, or 3b of FR_Y-14A_CCR or the losses reported in
the SUMMARY_SCHEDULE SUMMARY_SCHEDULE (Item 2 in the Counterparty
Risk Worksheet)? In the documentation, elaborate on the nature, materiality, and
rationale for these exclusions.
c. Do the expected exposure (EE) profiles, CDS spreads, PDs, LGDs, discount factors,
as provided on FR_Y-14A_CCR Schedule (Worksheets 2a and 2b), come from the
same systems as that used for the calculation of CVA losses as provided in the
SUMMARY_SCHEDULE (Item 2 in the Counterparty Risk Worksheet)? If not,
elaborate in the documentation.
d. For unstressed and stressed CVA reported in the FR_Y-14A_CCR Schedule,
which counterparties, counterparty types, or trade types are calculated
offline or using separate methodologies? Why are they calculated offline or
with a different methodology? Elaborate in the documentation.
e. Are any add-ons used to calculate stressed CVA in the FR_Y-14A_CCR
Schedule? Elaborate regarding the nature and rationale for each type
of add-on in the documentation.
f. Are there any additional/ offline CVA reserves are reported in Worksheet 1e in
theFR_Y-14A_CCR Schedule? If so, elaborate about the nature of these reserves
in the documentation. Explain what counterparties, counterparty types, or
trade types are included, why are they calculated as reserves, and how they are
stressed.
g. Are there any exposure measurement or product capture limitations impacting the
loss estimate in Item 2 on the Counterparty Risk Worksheet in the
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SUMMARY_SCHEDULE? If so, make sure to elaborate in the documentation,
particularly where these limitations understate losses.
h. Does the firm conduct a reconciliation between the sum of items 15(a) in Schedule
HC-L of the FRY-9C and the aggregate unstressed Gross CE on Worksheet 1e of the
FRY-14A_CCR Schedule? Note that the figures in the FRY-9C are called "net current
credit exposure", as the "net" refers to counterparty netting.
i. Are all sensitivities/ slides provided as requested? If slides are not provided as
requested in the FR_Y-14A_CCR Schedule, elaborate in the documentation why they
are missing or not provided correctly.
j. Are the sensitivities/ slides provided in Worksheet 4 of FR_Y-14A_CCR sourced
from the same calculation engine and systems as used for the firm's loss estimates
(Item 2 in the Counterparty Risk Worksheet in the SUMMARY_SCHEDULE)? If not,
elaborate in the documentation.
k. Elaborate on how sensitivities/ slides in Worksheet 4 of FR_Y-14A_CCR were
determined to be material. What qualifies a risk factor as immaterial?
3. LGD methodology
a. For the LGD used to calculate PD, are market implied recovery rates used? If
not, elaborate on the source of the LGD assumption in the methodology
documentation.
b. Is the same recovery/LGD used in the CVA calculation as is used to calculate PDs
from the CDS spread? If not, in the documentation provide a detailed rationale
and backup data to support the use of a different LGD, and provide the source of
the LGD used to calculate CVA.
4. Exposure at default (EAD)
a. What Margin Period of Risk (MPOR) assumptions are used for unstressed and
stressed CVA?
b. Are collateral values stressed in the numbers reported in the FR_Y_14A_CCR
Schedule or Items 2 or 3 on the Counterparty Risk Worksheet in the
SUMMARY_SCHEDULE? If so, elaborate on the stress assumptions applied.
c. In the FR_Y-14A_CCR on Worksheets 2a and 2b, for the BHC specification, are
downgrade triggers modeled in the exposure profiles?
5. Application of shocks
a. Are the shocks applied to CVA (for calculating Item 2 in the Counterparty Risk
Worksheet in the SUMMARY_SCHEDULE as well as the Stressed figures reported
in FR_Y-14A_CCR) the same as those applied to the Trading Book (Item 10 in the
Trading Worksheet in the SUMMARY_SCHEDULE)? Where they are different, or
where shocks applied diverge from the FR shock scenario, elaborate in the
documentation.
b. Have the models for CVA been validated? If not, elaborate on the review process, if
any.
6. Model validation and documentation
a. For any models used to report numbers in the SUMMARY_SCHEDULE or the FR_Y14A_CCR that are also used in Business as Usual (BAU) production, have those
models been validated as used in BAU? If so, attach model validation documents. If
not, elaborate in the documentation on any review process.
b. For any ad-hoc models used for CCAR that would not have been previously validated,
what review if any has occurred? Elaborate in the documentation where
appropriate.
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CCR IDR
1. Data and systems
a. Are there any exposure measurement or product capture limitations impacting
the loss estimate in Item 3 on the Counterparty Risk Worksheet in the
SUMMARY_SCHEDULE? If so, make sure to elaborate in the documentation,
particularly where these limitations understate losses.
b. What types of CVA hedges are included in CCR IDR? Confirm that hedges modeled
in
CCR IDR were excluded from Trading IDR.
2. PD methodology
a. How is the severity of default risk treated? Is a stressed expected PD used, or is it
an outcome in the tail of the default distribution? If an outcome in the tail is used,
what is the tail percentile?
b. How is default risk represented over the horizon of the stress test? Is a
cumulative two- year PD or a one-year PD used as a model input? How is
migration risk captured?
c. What data sources and related time periods are used to generate the assumptions
on stressed expected PD or the default distribution? In the documentation,
provide a breakdown of PDs (e.g., by rating, counterparty type). Provide stressed
PDs if a stressed PD is used, or provide PD inputs if an outcome in the tail is used.
3. Correlation assumptions
a. What correlation assumptions are used in the CCR IDR models?
4. LGD methodology
a. Do the models assume a static LGD or a stochastic LGD with a non-zero
recovery rate volatility?
b. If a static LGD is used, are the mean LGDs stressed? What data sources and related
time periods are used to determine the LGDs? In the methodology documentation,
provide the relevant breakdown of LGDs used in the model (e.g., by ratings,
counterparty type).
c. If a stochastic LGD is used, elaborate on the assumptions generating the
stochastic LGD in the documentation, including assumptions on the LGD mean
and volatility and rationale for modeling choices.
5. Liquidity horizon
a. What liquidity horizon assumptions are used?
6. Exposure at default (EAD)
a. Provide an overview of how EAD is modeled for CCR IDR.
b. Are any downgrade triggers assumed in the CCR IDR model? If so, elaborate in the
documentation.
c. What Margin Period of Risk (MPOR) assumptions are modeled in CCR IDR?
7. Treatment of gains
a. Are any gains being reflected in the CCR IDR calculations? If so, elaborate
in the documentation how gains are treated.
8. Model validation and documentation
a. For any models used to report numbers in the SUMMARY_SCHEDULE or the FR_Y14A_CCR that are also used in Business as Usual (BAU) production, have those
models been validated as used in BAU? If so, attach model validation documents. If
not, elaborate in the documentation on any review process.
b. For any ad-hoc models used for CCAR that would not have been previously
validated, what review if any has occurred? Elaborate in the documentation where
appropriate.
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Other CCR Losses
a. Data and Systems
a. What types of CCR losses are included in the "Other CCR Losses" Counterparty
Risk Worksheet of the SUMMARY_SCHEDULE? What are the loss amounts for
each major category of "Other CCR Losses"? For any material losses, discuss the
methodology and rationale in the documentation.
A.8 – Operational Risk
The reporting institution should provide any supporting information including statistical results,
data, summary tables, and additional descriptions in a separate document and cross reference the
document to the respective question/item.
The supporting document should be titled
BHCRSSD_BHCMNEMONIC_OP_METHODOLOGY_YYMMDD. BHCs may submit separate
documents for different models and/or methodologies. In this case, title the documents:
BHCRSSD_BHCMNEMONIC_OP_METHODOLOGY_MODELTYPE_YYMMDD.
Documentation
Generally, a BHC should have robust internal controls governing its operational risk loss projection
methodology and process components, including sufficient documentation, model validation and
independent review. Supporting documentation should cover all models, loss and resource
forecasting methodologies and processes. Adequate documentation includes comprehensive and
clear policies and procedures. For models, adequate documentation includes specific delineation of
all key assumptions for projecting operational losses under each scenario, a description of the
underlying operational risk data used to determine projected losses and the approach for
translating the data into loss projections. If a budgeting process was used, the BHC should describe
the budgeting process and provide specific detail on how operational losses are estimated.
Adequate documentation includes articulating the models’ vulnerability to error, and estimates of
an error’s impact should parameter specifications prove inaccurate. Documentation of all models
should clearly identify the exact statistical process employed by the BHC including:
1. How the current set of explanatory factors was chosen, what variables were tested and then
discarded, and how often the set of possible explanatory factors is reviewed and, if
appropriate, revised;
2. If applicable, description of work the BHC has done to assess relationships between
macroeconomic factors and operational risk losses, including relationships that were found
to have the highest level of dependency, a summary of statistical results, and how these
results were incorporated in the estimates;
3. A discussion of how pending litigation and reserves for litigation were incorporated into
operational loss projections for all requested scenarios;
4. A detailed, transparent, and credible description of the foundation, approach, and process
for making management adjustments to modeled results;
5. A description of the methodology for allocating an operational loss amount to a particular
quarter;
6. An explanation summarizing the reasonableness of results, how they differ from
expectations, and what the BHC does when the results are deemed "unreasonable";
7. A description of internal controls that ensure the integrity of reported results and that all
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material changes to the process and its components are appropriately reviewed and
approved. BHCs should ensure that change control principles apply to forecasting models
used in the stress scenario analysis program, including processes that rely on management
judgment;
8. An assessment of how effective or accurate the model is;
9. Identification of possible drawbacks and limitations of the selected approach.
A.9 – Pre-Provision Net Revenue (PPNR)
The supporting document should be titled
BHCRSSD_BHCMNEMONIC_PPNR_METHODOLOGY_YYMMDD. Separate documents may be
submitted for different models and/or methodologies. In this case, title the documents:
BHCRSSD_BHCMNEMONIC_PPNR_METHODOLOGY_MODELTYPE_YYMMDD.
Each methodological memo should clearly describe how a BHC approached the PPNR projection
process and translated macro-economic factors into the reported projections.
Provide discussion of PPNR outcomes, models and methodology, and governance by component
(i.e. Net Interest Income, Non Interest Income, and Non Interest Expense) and by major source of
each component (e.g. by major balance/rate category, type of revenue/expense, and/or business
activity, etc.). As applicable, reference Scenario Schedule macroeconomic variables used in
projecting PPNR.
Overall, provided support should be robust, transparent, and concise. Also, include an index of all
documents provided by the BHC as part of current PPNR submission with brief descriptions of each.
At a minimum, the BHCs should address the following items in their memos:
Projected Outcomes
1) Provide an explanation summarizing the consistency of projected outcomes withthe
stated macroeconomic scenario, business profile, as well as regulatory and competitive
environment. Especially in the more adverse scenario(s), include substantial
supporting evidence for PPNR estimates materially exceeding recently realized values.
2) BHCs should discuss linkages between PPNR projections, risk-weighted assets, and the
balance sheet as well as other exposure assumptions used for related loss projections.
3) Consideration should be given to how changes in regulation will impact the BHC’s
revenues and expenses over the projection period. The memo should include a section
that addresses how recent or pending regulatory changes have impacted projected
figures and business strategies and in which line items these adjustments are reflected.
4) In the bank holding company-designed stress scenario BHCs are encouraged to
specifically note which PPNR line items (revenue and expense) contain impact from key
vulnerabilities and idiosyncrartic risks, as required by scenario design in the preamble to
the Capital Plan Rule.14 (note: these revenue and expense items should be in accordance
to the PPNR instructions)
Models and Methodology
1) The documentation should include a full list of all models and parameters used to
generate projections of PPNR components for CCAR purposes and whether these models
14

See 77 FR 74631, 74636 (December 1, 2011)

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2)

3)

4)

5)

6)

7)

are also used as part of other existing processes (e.g. the business-as-usual budgeting and
forecasting process). Where existing processes are leveraged, discuss how these are
deemed appropriate for stress testing purposes, including any modifications that were
necessary to fit a stressful scenario.
Also discuss those items that are particularly challenging to project and identify
limitations and weaknesses in the process.
Thorough discussion of use of management/expert judgment, including information
about rationale and process involved in translation of macroeconomic scenario variables
into projections of various PPNR components should be provided. Where a combination
of a modeled approach and management judgment was used to project an item, quantify
the impact of qualitative adjustments to modeled output.
Provide support for all key assumptions used to derive PPNR estimates, with a focus on
the link of these assumptions to projected outcomes and whether the assumptions are
consistent with the stated macroeconomic scenario, regulatory and competitive
environment as well as business strategies for each of major business activities.
Document the impact of assumptions concerning new growth, divestitures or other
substantial changes in business profile on PPNR estimates. In cases where there is a high
degree of uncertainty surrounding assumptions, discuss and reference sensitivity of
projections to these assumptions. Also ensure that all relevant macro-economic factors
used for PPNR projections are also reported on the firm submitted Scenario Schedule.
In addition to broad macro-economic assumptions that will guide the exercise, it is
expected that more specific assumptions will be used by BHCs in projections of PPNR,
including
macro-economic factors other than those provided by the Federal Reserve System as
well as BHC specific assumptions. Such assumptions and their link to reported figures,
standardized and/or BHC business segments and lines should be discussed in the
methodology memo.
Where historical relationships are relied upon (e.g. ratios of compensation expense to total
revenues), BHCs are expected to document the historical data used and describe why
these relationships are expected to hold true in each scenario, particularly under
adverse conditions.
Projecting future business outcomes inevitably relies on the identification of key
relationships between business metrics and other explanatory variables. Key
limitations and difficulties encountered by the BHC in the process to model these
relationships should be identified and discussed in the memo.
Highlight changes in various aspects of BHC’s PPNR forecasting models and
methodology, primarily focusing on the changes that occurred since the last CCAR
submission.

Projections Governance and Data
1) BHCs are asked to describe governance aspects for the PPNR projections
development. This includes but is not limited to a description of:
a. The roles of various business lines and management teams involved in the
process b. How the projections are generated. Particular attention should be
given to how the
BHC ensures that assumptions are consistent across different business
line projections, how assumptions are translated into projections of
revenue and expenses, and the process of aggregating and reporting
the results.
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c. Senior management’s involvement of the process and the process in
which the assumptions are vetted and challenged.
Also note whether established policies and procedures are in place related to this process.
2) Also include a separate section devoted to any divergence from the instructions in
completing the PPNR worksheets in the FR Y-14A and FR Y-14Q Schedules. Use this
section to explain any data that is missing or not provided as requested. Use this
section to discuss major instances where judgment was used to interpret PPNR
instructions.
3) Discuss general data validation and reconciliation practices here as they pertain to FR Y14Q/A submissions. PPNR is defined as the sum of net interest income and non-interest
income net of non-interest expense, with components expected to reconcile with those
reported in the FR Y-9C when adjusted for certain items (see “Commonly Used Terms
and Abbreviations” section of FR Y14-Q/A PPNR instructions for guidance for such
items). BHCs are encouraged to include information allowing confirmation that the
data were reported per the PPNR definition. Documentation should discuss consistency
of a given schedule with the BHC’s external reporting and internal reporting and
forecasting. Provide a description of broadly-defined types of business models
currently used (e.g. Asset/Liability, Relationship, Business Product/Services/Activity as
defined or named by the BHC). Provide reconciliation between BHC reporting used to
manage and forecast operations and a standardized business segment/line view
required for FR Y-14A reporting. Specifically, for each scenario, the BHC should
provide a schedule showing projections of non-interest income by internal business
line, segment, or product as forecast and demonstrate that the total of these lines
agrees to the total non-interest income for each quarter reported on the Y-14A
schedule. Note if allocation methodologies were used when providing data for PPNR
worksheets in FR Y-14A/Q Schedules.
4) Highlight changes in various aspects of BHC’s PPNR forecasting governance
and data, primarily focusing on the changes that occurred since the last CCAR
submission.
Other
1) BHCs are also expected to address items requested in “Schedule A – Summary” section
of the Appendix A: Supporting Documentation as applicable to PPNR if not already
addressed per PPNR documentations guidance as stated above.
2) Other sections of the FR Y-14A and FR Y-14Q PPNR Instructions request additional
information and supporting documentation. Please ensure that these items are also
referenced and described in this memo. For example, include a discussion of
small/medium/large business segmentation, as noted in section “B. PPNR Projections
Worksheet.”
3) BHCs are encouraged to submit any other information and documentation (including data
series) that would support the BHC’s PPNR projections. One example of such information
would be identification and discussion of major deviations of BHC historical performance
from forecasted figures, focusing on the last four quarters and noting items that the BHC
regards as non-recurring and/or non-core. Where applicable, it would be useful to
reference this additional supporting information in the memo outlined above.
A.10 – MSR Projection Documentation

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The supporting document should be titled
BHCRSSD_BHCMNEMONIC_MSR_METHODOLOGY_YYMMDD. Separate documents may be
submitted for different models and/or methodologies. In this case, title the documents:
BHCRSSD_BHCMNEMONIC_MSR_METHODOLOGY_MODELTYPE_YYMMDD. The documentation
should address the questions outlined below.
1. Models and Methodologies
• Describe the models and related submodels that were used to complete the submission, and
please state whether the model is a third-party vendor or proprietary model.
o Income/Expense/Valuation Engine
o Prepayment Model
o Default Model
o Delinquency Model
o Hedging Simulation
• If a vendor model was used, please provide the name of the vendor model. If a vendor model
was used, has the BHC performed an independent review of the vendor model?
• Has the model undergone rigorous model validation, with results reviewed independently of
the business line?
• Has any performance testing been conducted on the model? If so, what type of performance
testing has been conducted?
• What data sources were used to calibrate each model?
• What were the key inputs/variables and how were these determined?
• How did the model (whether vendor or proprietary) incorporate macroeconomic assumptions?
2. Assumptions
• For each quarter, what new loan capitalizations and amortizations are assumed over both the
baseline and supervisory stress scenarios?
• How were the new loan capitalization forecast assumptions developed?
• What excess spread assumptions were made with respect to new loan capitalizations in
each scenario and how was this assumption derived (e.g., historical buy-up/buy-down
grids, etc.)?
• How were HARP assumptions, if any, estimated?
• What market share is assumed, and does this change within the stress scenario?
• Does the submission include any MSR sales or purchases under the supervisory stress?
If yes, please provide detail.
• What is the composition of the underlying portfolio of loans serviced for others with respect to
the following, and how does this composition change (if at all) during the supervisory stress
scenario?
i. Loan type
ii. Geographical region
iii. FICO score
• How were macroeconomic assumptions as prescribed under the supervisory baseline and
stress scenarios used to determine the respective projected loan prepayment, delinquency, and
default experience for each quarter?
• How were macroeconomic assumptions that were not prescribed under the supervisory
baseline and stress scenarios (for example, interest rate volatility, option adjusted spreads,
primary to secondary spreads) used to determine the respective projected loan prepayment,
delinquency, and default experience for each quarter?

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•
•
•
•
•
•
•
•
•
•

•
•

What are the voluntary prepayment speeds (e.g., conditional prepayment rates (CPRs)
associated with refinancing) assumed for each quarter in the respective baseline and
supervisory stress scenarios? Do not include constant default rates (CDRs).
What are the factors that drive or explain the level and trend in prepayment speeds through the
nine quarters over the baseline and supervisory stress scenarios?
What are the default rates assumed for each quarter in the respective baseline and supervisory
stress scenarios?
What are the factors that drive or explain the level and trend in default rates through the nine
quarters over the baseline and supervisory stress scenarios?
How were the assumptions regarding cost of service with respect to both the baseline and
stressed scenarios derived?
Was inflation incorporated into the projection?
What is the servicing cost structure on a per loan basis on a base and incremental basis for each
level of delinquency? What are the foreclosure costs per loan?
Does the cost structure per loan stay the same throughout the nine quarters with the number of
delinquent loans changing, or do both change?
What foreclosure time frames are used in the baseline scenario? Do these lengthen or contract
in the supervisory stress?
Is late fee income included in the submission?
• If so, what is the BHC’s actual late fee income structure, as well as waiver policy if
applicable?
• What is the late fee income assumed in the baseline and stress scenarios?
• Is it assumed that late fees are 100% collectable in the stress scenario?
Are earnings on escrow and other balances included in the submission?
• If yes, how are the balances forecasted, and what is the crediting rate?
Is cost to finance advances to investors relating to delinquent loans incorporated in the
submission?
• If yes, how is the borrowing rate determined?

3. Hedging and Rebalancing
• Are MSR hedges assumed to be rebalanced or rolled-over at any time during the nine quarter
CCAR horizon? How often are hedges assumed to be rebalanced or rolled-over? What is the
timing of such rebalancing or roll-over trades?
• What are the hedge rebalancing and/or roll-over rules applied during the baseline and stress
scenarios?
• Are the hedge rebalancing and/or roll-over rules applied in the baseline and stress scenarios
consistent with the firm’s risk appetite statement and Board/management approved limit
structure?
• To what degree does hedge effectiveness decline in the stress scenarios? How was this
estimated?
• How is the impact of hedging instrument bid-ask spreads captured in the submission? To what
degree does the bid-ask spread widen in the stress scenario? How was this estimated?
• How does the firm account for the liquidity risk from concentrated hedge positions?
• What is assumed regarding collateral requirements?
• What are the current risk tolerance limits with respect to MSR hedging
Schedule B – Scenario
No supporting documentation is required for this schedule.
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Schedule C – Regulatory Capital Instruments
No supporting documentation is required for this schedule.
Schedule D – Regulatory Capital Transitions
Additional Information Required for SIFI Surcharge
In November 2011, the Basel Committee on Banking Supervision (BCBS) published its methodology
for assessing an additional loss absorbency requirement for global systemically important banks
(SIFI surcharge) that effectively serves as an extension of the capital conservation buffer. As part
of the FR Y-14A filing, each BHC must submit a separate document that includes
management’s best estimate of the likely SIFI surcharge that would be assessed under this
methodology, along with an explanation of assumption used when determining the estimate.
Any BHC not currently designated as a global systemically important financial institution (G-SIFI)
should include a SIFI surcharge assessment if management expects changes to its business model
that would potentially lead to the BHC’s designation as a G-SIFI. Supervisors will evaluate the
methodology and assumptions used by BHCs in determining the SIFI surcharge, and may adjust
such estimates as necessary when evaluating the Revised Capital Framework transition path.
The supporting document should be titled
BHCRSSD_BHCMNEMONIC_SIFI_CHARGE_ESTIMATE_METHODOLOGY_YYMMDD.
Note that if this information is already included the BHC’s CCAR Capital Plan, then the BHC has the
option of simply including text that clearly describes location of this information (e.g. file name,
document page number, section title, etc.). If the BHC uses this option, the document should still
use the naming convention described above.
Additional Information Required for Each Planned Action (Tied to Worksheet 6) for FR Y14A submission
BHCs are required to provide a detailed description of each planned action in a separate
attachment(s). The description of each planned action should include:
 Discussion of how each planned action aligns with the BHC’s long term business strategy
and risk appetite on a going concerns basis;
 Assessment of each planned action’s impact on the BHC’s capital and funding needs,
earnings, and overall risk profile;
 Assessment of market conditions and market capacity around each planned action (e.g.,
planned sale size and the availability and appetite of buyers and other potential sellers);
 Assessment of any potential execution risks to each planned action (e.g., contractual,
accounting or structural limitations). The estimation of execution risk should be well
documented for each planned action that are to occur;
 Discussion of any recent transactions conducted either by the BHC or by other institutions
that would demonstrate or support the BHC’s ability to execute each planned action at the
level of impact projected.
The supporting document related to each planned action should be titled:
BHCRSSD_BHCMNEMONIC_REGCAPTRANS_PLANNEDACTION#_YYMMDD. Note that the “#” in
this file name must correspond with the appropriate “Action #” in column A of the Planned
Actions Worksheet.
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Included below are examples of other supporting documentation which should be included along
with the description of each planned action:
 Detailed information on planned sales such as risk profile and size of the positions,
indicative term sheets and contracts; potential buyer information; current marked to
market (MTM), support for the execution price; potential associated loans, financing, or
liquidity credit support arrangements; potential buy back commitments; and impact on any
offsetting positions. If similar recent transactions have taken place, BHCs should provide
information as a point of reference. BHCs should also describe any challenges that may be
encountered in executing the sale.
 Detailed information on planned unwinds, such as risk profile and size of the positions,
profit and loss (P&L) impact at execution or in the future; funding implications; impact on
any offsetting positions; and trigger of consolidation or on-boarding of the underlying
assets.
 Detailed information on planned run-offs, such as risk profile and size of the positions,
impact on any offsetting positions; details on trades; and maturity dates.
 Detailed information on planned hedging, such as indicative term sheets and contracts; P&L
impact at execution or during life of the hedges; and impact on counterparty credit RWA.
 Detailed information on changes to risk-weighted assets calculation methodologies, such as
which data or parameters would be changed, whether the firm has submitted model
application to its supervisors, and remaining work to be completed and expected
completion date.
 Detailed information on expanded use of clearing houses, such as types of products to be
cleared and central counterparties to be used.
BHCs should also provide detailed information on any alternative Regulatory Capital Transitions
action plans in the event the firm falls short of the targets outlined in the Capital Plan, and trigger
events that would result in a need to pursue any alternative action plans.
A supporting document related to an alternative Regulatory Capital Transitions action plan
should be titled: BHCRSSD_BHCMNEMONIC_REGCAPTRANS_ALTACTION#_YYMMDD.
Schedule E – Operational Risk
No supporting documentation is required for this schedule.
Schedule F – Counterparty Credit Risk
No supporting documentation is required for this schedule.

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File Type	application/pdf
File Modified	2014-09-05
File Created	2014-08-27