Capital and Asset Report for Foreign Banking Organizations (Quarterly)

INSTRUCTIONS FOR PREPARATION OF

The Capital and Asset Report
for Foreign Banking Organizations

D
RA
FT

FR Y-7Q

General Instructions

The Capital and Asset Report for Foreign Banking
Organizations (FR Y-7Q) requires financial information
from foreign banking organizations (FBOs).

Who must report

three

The FR Y-7Q must be filed by each top-tier FBO.
BO.. The
report consists of two parts.

1) Part 1 - Capital and Asset Information for the Top-tier
ier
FBO.
A

• Reported quarterly by each top-tier
op-tier FBO if the FBO
or any FBO in its tiered structure has
h effectively
elected to be a financial
all holding company
comp
(FHC).
replace
Also, reported quarterly
terly
erly by each top-ti
top-tier FBO that
with insert has total consolidated
ated assets of $50 bill
billion or more
1A
as of the reportt date,
ate, regardless of FHC status. Once
O
an FBO without
hout FHC status
tatus has total consolidated
assets off $50 billion or more
ore and begins to report
quarterly,
erly,
ly, the FBO must continue to report Part 1
quarterly
reported
arterly
rterly unless and until the FBO has re
rep
total
billion for
otal consolidated assets of less than $50 bi
each of all four quarters in a full calendar
year.
cale
Thereafter, an FBO without FHC status
stat may revert
too annual reporting, in accordance
with the instrucaccord
tions
ns for annual reporting bbelow.
belo If at any time,
after reverting
reporting,
an FBO without
everting to annual rep
repo
FHC
consolidated assets of $50
C status
tus has total con
billion or more, the FB
FBO must return to quarterly
reporting
immediately.
of
Part
art
1
im
insert 1B
• Reported annually
nual
ual by each top-tier FBO if (1) the
FBO or any FBO in its tiered structure has not
effectively elected to be an FHC and (2) the FBO
has total consolidated assets of less than $50 billion
as of the report date.

3)

2) Part 2 - Capital and Asset Information for Lower-tier
FBOs Operating a Branch or an Agency, or owning an
FRY-7Q
GeneralInstructions 'HFHPEHU

Edge
gee or Agreement Corporation, or a commercial
com
lending
ending company subsidiary in the United States.
S
• Reported quarterly for
fo each lower-tier
lower-ti FBO (where
applicable)
a branch or an agency, or
plicable) operating
op
owning
Edge or Agreement
ng an Ed
Agreeme corporation, or a
commercial
company
subsidiary in the
cial lending
lend
comp
United States,
es, if it or any FBO in its tiered structure
has FHC status.
s

Generally, the top-tier reporter of the FR Y-7Q is the
same
ame as the top-tier reporter for the annual FR Y-7 report.
With certain tiered
tiere FBOs, however, the initial determination of the top-tier
reporter for FR Y-7Q reporting
t
purposes may
m require consultation with Federal Reserve
staff. This
Th determination will be based primarily on
whether
wheth the top-tier reporter provides capital ratio information
to its home country authorities. For example, a
ma
top-tier entity that is an insurance company and does not
provide capital ratio information to home country authorities will likely not have to provide capital ratio information on the FR Y-7Q; in this case, the next-highest tier
that provides capital and asset information to home
country authorities would likely be deemed the top-tier
entity for capital and asset reporting on the FR Y-7Q. For
any items being translated from foreign currency denominations, the foreign currency translation rate should be
the rate effective on the as-of date of the report.
All financial data should be reported in U.S. dollars, as
indicated on the reporting form.

Page 1

Page 1 of the report must include the legal name of the
FBO filing the FR Y-7Q and the mailing address. The
name, telephone number and e-mail address of a contact
at the FBO to whom questions about the report(s) may be
directed must be indicated.
GEN-1

General Instructions

Legal Name of Foreign Banking
Organization
The legal name must be the same name that is specified
on the Report of Changes in Organizational Structure
(FR Y-10).

A

D
RA
FT

Submission of Reports
Submission Date

day on the submission date (i.e., 5:00 P.M. at each of the
ng
g of this report will be
Federal Reserve Banks). The filing
considered timely, regardless of when the reports are
tee Federal Rese
R
received by the appropriate
Reserve Bank, if
nd postmarked
post
no lat
these reports are mailed and
later than the
ceding the su
submission dead
third calendar day preceding
deadline. In
addition, the hand delivery of the ccompleted ori
original
ore the submission deadline
d
to th
reports on or before
the
hich
ich the reports would otherwi
otherwise be mailed
location to which
ptable
able alternative to mailing such reports. If
I the
is an acceptable
sion
on deadline falls on a weekend or holida
submission
holiday, the
rtt must be received by 5:00 P.M. on the first business
report
ay
y after the weekend or holiday. Any repo
day
report received
ter 5:00 P.M. on the first bu
afte the weekend
after
business day after
or holiday deadline will be considered late unless it has
ked three calendar days prior to the original
been postmarked
day subm
d
weekend or holiday
submission deadline
(original deadion has a re
line), or the institution
record of sending the report
da prior to the original deadby overnight service one day
line.

The report date for FBOs that must report annually is
December 31. The preferred reporting period is for the
12-monthcalendaryearendingDecember31.However,
FBOsarepermittedtoreportbasedontheirmostrecent
12-monthfiscalyear,iftheirfiscalyeardiffersfromthe
he
12-monthcalendaryearendingDecember31.Reportthe
0''
‘‘as-of’’ date in Part 1, item 8 LQ WKH <<<<00''
ndss on
IRUPDW. For example, if a reporter’s fiscal year ends
on
-7Q
October 31, 2002, then Part 1, item 8 of the FR
FR Y-7Q
Y-7Q
1 2002.
filedforDecember31,2002wouldread10312002.

The reporting dates for FBOs that must report quarterly
are March 31, June 30, September 30,, and December 31.
The preferred reporting periods correspond with the
12-month calendar year ending December 31 (i.e., for the
three months ending March
ending A
ch
h 31, six months
mont
ding
ng September 30, aand twelve
June 30, nine months ending
mber
ber 31). However, aan FBO is
months ending December
permitted to report at different periods if its fiscal year
ndar year ending Decemdiffers from the 12-month calendar
he ‘‘as-of’’ dates in Part 1, item 8, and
ber 31. Reportt the
r
mu
Part 2, item 6 (if applicable). However, these reports
must
itted
tted on the quarter-end dates, similar to the
be submitted
err described above for year-end dates.
manner

Where to Submit Reports

This report
rt must be received by the ap
appropriate Federal
k no more than 90 ccal
Reservee Bank
calendar days after the
e. The earlier submissio
report date.
submission would aid the Federal
Reserve in reviewing
processing the report and is
eviewing
ing and pro
encouraged. Cases
which home country practices do
ses in whic
not allow for reporting
within 90 days might justify an
rting
ng w
extension, but only after consultation with Federal Reserve
staff. If this deadline cannot be met, the FBO must advise
the appropriate Federal Reserve Bank as soon as possible, and normally not later than 30 calendar days before
the deadline, and request an extension, stating the reason
for the request and the date on which the information will
be filed. The reports are due by the end of the reporting
GEN-2

Insert 2A

Confidentiality
Confidentialit

Insert 2B

T complete
The
completed version of this report generally is available to the public upon request on an individual basis 120
ab
after the quarterly or annual as-of-dates. However, a
days af
aft
reporting FBO may request confidential treatment if it is
repor
of the opinion that disclosure of specific commercial or
financial information in the report would likely result in
substantial harm to its competitive position, or that
disclosure of the submitted information would result in
unwarranted invasion of personal privacy. A request for
confidential treatment beyond the initial 120 days must
be submitted in writing concurrently with the submission
of the report. The request must discuss in writing the
justification for which confidentiality is requested and
must demonstrate the specific nature of the harm that
would result from public release of the information.
Merely stating that competitive harm would result or that
information is personal is not sufficient.
WHEN
CONFIDENTIAL
TREATMENT
IS
REQUESTED, PAGE 1 SHOULD BE LABELED
‘‘CONFIDENTIAL.’’ THIS INFORMATION SHOULD
BE SPECIFICALLY IDENTIFIED AS BEING CONFIDENTIAL.
The Federal Reserve may subsequently release information for which confidential treatment is requested if the
Board of Governors determines that the disclosure of
FRY-7Q
GeneralInstructions 'HFHPEHU

General Instructions

such information is in the public interest. If the Federal
Reserve deems it necessary to release confidential data,
the respondent will be notified before it is released.

Signatures

Enter a ‘‘1’’ for ‘‘yes’’’ if home ccountry superv
supervisor of the
nd utilizes riskrisk-based standar
FBO has adopted and
standards conasel Capital Accord
Accord. Enter a ‘‘0’
sistent with the Basel
‘‘0’’ for
a
standar
‘‘no’’ if the FBO is not required to apply
standards
Accord. If ‘‘ye
consistent with the Basel Capital Accord
‘‘yes’’,
providee capital and asset information using the proceduress consistent with the risk-based framework required
byy the home country supervisor. If ‘‘no’’, provide the
approx
c
organization’s best approximation
of the capital
and asset
tion.
information.

D
RA
FT

The Capital and Asset Report for Foreign Banking
Organizations must be signed as indicated on page 1 by a
duly authorized officer of the FBO. By signing page 1 of
this report, the authorized officer acknowledges that any
knowing and willful misrepresentation or omission of a
material fact on this report constitutes fraud in the
inducement and may subject the officer to legal sanctions
provided by 18 USC 1001 and 1007.

Line Item 1 Is the foreign banking organization
sup
required by its home country supervisor
to calculate
sk-adjuste
k-adjuste framework
its capital ratios using a risk-adjusted
Ac
consistent with the Basell Capital Accor
Accord?

Amended Reports

The Federal Reserve may require the filing of an amended
mended
ende
Capital and Asset Report for Foreign Banking Organizanizations if reports as previously submitted contain
ntain signifinificant errors. In addition, an FBO should file
le an amended
ded
report when internal or external auditors
ditors make audit
dit
adjustments that result in a restatement
tement of financiall
statements affecting reports previously
iously submitted to the
Federal Reserve. In the event that the req
required data is
not available, respondents should
hould
ould contact the appropriate
or information on submitting
Federal Reserve Bank for
revisions.

A

Monitoring of Regulatory
ory Reports

Federal Reserve
serve
erve Banks will monitor the filing of aall
regulatory
timely
ry
y reports to ensure that they are filed in a ti
manner
Reporting
err and are accurate and not misleading. Re
deadlines
dlines are detailed in Submission Date section of
information on the
these
hese general instructions. Additional inform
from the Federal
monitoring procedures are availa
available fr
Reserve
serve Banks.

PART 1—Capital
Capital and Asset
A
Information
op-tier
er Forei
for the Top-tier
Foreign Banking
on
Organization

The capital and asset information provided in Part 1
should be reported by the top-tier FBO. See the ‘‘Who
must report’’ section to determine the frequency of
reporting for Part 1. The Federal Reserve may require a
FR Y-7Q reporter to submit supporting calculations and
definitions of its components of capital if deemed necessary.
FRY-7Q
GeneralInstructions 'HFHPEHU

Line Item 2 Tier 1 capital
capital.

A

Tie 1 capital, on a consolidated
Report the amount of Tier
th institution to its home country
basis, as reported by the
upervisor under the Basel Capital Accord if the answer
supervisor
to Part 1, item 1 is ‘‘yes’’. If the answer to Part 1, item 1 is
repo by using the closest possible approxi‘‘no’’, then report
mation.

insert 3

Line Item 3

Total risk-based capital.

A

Report the amount of total risk-based capital, on a
consolidated basis, as reported by the institution to its
home country supervisor under the Basel Capital Accord
if the answer to Part 1, item 1 is ‘‘yes’’. If the answer to
Part 1, item 1 is ‘‘no’’, then report by using the closest
possible approximation.

insert 4

Line Item 4

Risk-weighted assets.

Report the amount of risk-weighted assets, on a consolidated basis, as reported by the institution to its home
country supervisor under the Basel Capital Accord if the
answer to Part 1, item 1 is ‘‘yes’’. If the answer to Part 1,
item 1 is ‘‘no’’, then report by using the closest possible
approximation.
Line Item 5 Total consolidated assets at the end of
the reporting period.
Report the total assets, on a consolidated basis, at the end
of the reporting period.
GEN-3

General Instructions

such items are not already eliminated in consolidation.
rep
re
However, total combined assetss reported
by top-tier
FBOs should include net intercompany
tercompan
ercompan balances and
intercompany transactions between
non-U.S. domiciled
etwee a non-U
affiliate and a U.S. domiciled
branch, or agency
ciled
iled affiliate,
affi
of the FBO.
g
In cases where a U.S. affiliate has a gross
due from
due to balanc
balance with a foreign affiliate and a gross du
balance
ame affiliate, the gross due from balance and
with that same
ue to balance are netted. If the result of the netting
n
gross due
als
ls a net due from balance, the net due from balance
b
equals
is
dded
ded to the asset calculation for item 6. A net due to
added
lance of a U.S. affiliate with
w a foreign affiliate is not
balance
r
subtracted from the combined assets reported
in item 6.
o the foll
examp for further clarifiPlease refer to
following example
cation:

D
RA
FT

Line Item 6 Total combined assets of U.S.
operations, net of intercompany balances and
transactions between U.S. domiciled affiliates,
branches, and agencies.
Report the total combined assets of the top-tier FBO’s
U.S. domiciled affiliates,1 branches, and agencies. In
situations where a U.S. domiciled affiliate is a parent of
one or more subsidiaries, including subsidiaries of subsidiaries, the FBO should consolidate assets of the affiliate and its subsidiaries at the top-tier U.S. domiciled
affiliate, in accordance with U.S. GAAP, and then the
total consolidated assets (or total assets, as applicable) of
each top-tier U.S. domiciled affiliate, branch, and agency
should be combined. Total combined assets reported by
top-tier FBOs should exclude intercompany balances and
intercompany transactions between the FBO’s U.S. domiiciled affiliates, branches, or agencies to the extent
xten
xtent

U.S. Affiliate ‘‘A’’ transactions
actions

U.S. Affiliate
Aff
‘‘B’’ transactions

Due to Foreign Affiliate 1

$ (50)

Due to Foreign Affiliate
A
1

$ (75)

Due from Foreign Affiliate 1

$ 10

F
Due from Foreign
Affiliate 1

$ 90

iliate
iate 1
Net due to Foreign Affiliate

$ (40)

et due
du from Foreign Affiliate 1
Net

$ 15

Due to Foreignn Affiliate 2

$ (20)

Due to Foreign Affiliate 2

$ (800)

Due from Foreign Affiliate 2

$ 45

Due from Foreign Affiliate 2

$ 1,000

ue from Foreign Affiliate 2
Net due

$ 25

Net due from Foreign Affiliate 2

$ 200

U.S. Affiliate
ffiliate ‘‘A’’ would have a net
ne due from of $25

U.S. Affiliate ‘‘B’’ would have a net due from of $215

The intercompany
pany transact
transactions are combined by adding U.S. Affiliate ‘‘A’’ ($25) plus U.S. Affiliate ‘‘B’’ (which
includes two net due from balances $200 + $15) arriving at a total net due from balance of $240.

1. Total combined assets of the top-tier FBO’s U.S. domiciled affiliates
should exclude the assets of section 2(h)(2) companies as defined in
section 2(h)2 of the Bank Holding Company Act (12 U.S.C. 1841(h)(2)).

GEN-4

FR Y-7Q
General Instructions September 2014

General Instructions

For purposes of this item, U.S. domiciled affiliate is
defined as a subsidiary, an associated
company, or an
socia
ocia
entity treated as an associated
d company (e.g., a corporate
joint venture) as set forth
instructions for the
th
h in the in
instru
Consolidated Financial Statem
Holding CompaStatements for Holdi
nies (FR Y-9C).
Line Item 8 Enter
financial
ter the as-of date for
f the financi
data provided
ed above.

D
RA
FT

For purposes of this report, a U.S. domiciled affiliate is
defined as a subsidiary, an associated company, or an
entity treated as an associated company (e.g., a corporate
joint venture) as set forth in the instructions for the
Consolidated Financial Statements for Holding Companies (FR Y-9C). Additionally, the determination of
whether an affiliate of an FBO shall be consolidated shall
be made in accordance with the FR Y-9C. Investments by
a top-tier FBO in unconsolidated U.S. domiciled affiliates
shall be accounted for under the equity method.
Line Item 7

Total U.S. non-branch assets.

Report the total U.S. non-branch and agency assets of the
top-tier FBO’s U.S. domiciled affiliates. Total U.S. nonbranch and agency assets are the sum of the total
otal
combined assets of a top-tier FBO’s top-tier U.S. domidom
ciled affiliates excluding the assets of its U.S branches
nches
and agencies. Total combined assets of the top-tier
-tier
FBO’s U.S. domiciled affiliates should also
so exclude the
assets of section 2(h)(2) companies as defined in section
on
2(h)2 of the Bank Holding Company
any Act (12 U.S.C.
1841(h)(2)) and debt previously contracted
ontracted (DPC) branch
subsidiaries.

insert 5

In situations where a top-tier
tier
ier U.S. domiciled affiliate is a
parent of one or more
ree subsidiaries, the to
top-tier FBO
should consolidate the
he assets of the affiliate and its
subsidiaries, in accordance
ccordance with
ith U.S. Generally Accepted
Accounting Principles
rinciples (GAAP),
), and the total consolidated assetss (or
top-tier
or total assets, as applicable) oof each top-ti
U.S. domiciled
a
miciled
iciled affiliate should be combined. Where
Wh
top-tier
consolidated
err U.S. domiciled subsidiary is not cons
with
entity shall be
th
h the FBO for GAAP purposes, that enti
accounted
ccounted for under the equity method and tthe sum of the
included in the sum
amount of the investments should b
be inc
of the total
top-tier U.S. domiciled
otal combined assets of topto
affiliates.
combined assets of top-tier
tes. The
he sum of the total comb
com
U.S. domiciled
by a top-tier FBO
miciledd affiliates reported
repor
repo
should exclude
ude intercompany
tercompany balances and intercompany
transactions between
FBO’s U.S. domiciled affiliates
etween
n the F
to the extent such
ch items
item are not already eliminated in
consolidation. However, the sum of the total combined
assets of top-tier U.S. domiciled affiliates reported by a
top-tier FBO should include asset exposures to U.S.
branches, or agencies of the FBO and to non U.S.
domiciled affiliates. In cases where the non U.S. domiciled affiliate is already consolidated with a top-tier U.S.
domiciled affiliate these exposures are excluded.
FRY-7Q
GeneralInstructions 'HFHPEHU

Report in
n item
item 88 the
th
the as-of
as-of date
date for
for the
the financial
financi data
financia
ted
ed in items 2–7. Report the month, day, an
reportedinitems2–7.Reportthemonth,day,andyearin
boxes provided,
provided,
d, using
u
using
leading zeroes,
zeroes,
es, if
i necessary
the boxes
leading
GDWHLQ<<<<00''IR
GDWHLQ<<<<00''IRUPDW
. For examp
mp
GDWHLQ<<<<00''IRUPDW.Forexample,iftheas-of
date is
is December
331, 2002,
0
the
date
December 31,
2002,
the entry
entry would be 12 31
2002.
If a reporter’s
rep
fiscal year
2002.Ifareporter’sfiscalyeardoesnotfollowthe
reporting pattern
pattern
tern as
as defined
defined above
abov under ‘‘Submission
reporting
date’’, then
then the
thee as-of
as-of date
datee for
f the most recent data
date’’,
available should bee reported
availableshouldbereportedinitem8.Forexample,ifa
report
reporter’s
fiscal year ends
reporter’sfiscalyearendsonOctober31,thenitem8of
the
FR Y-7Q filed for
or
theFRY-7QfiledforDecember31,2002wouldread10
31 2002.
2002
2002
.. For
For quarterly reporters a similar process
31
wou be
would
be follow
would
followed, e.g., for a report filed on March 31,
22003 the
2003
epo
the repo
reporter
would provide data as-of January 31,
2003,
item
2003,item8wouldbe01312003.

PART 2—Capital and Asset Information
PAR
Lower-tier FBOs Operating a Branch,
for L
or an Agency, or Owning an Edge or
Agreement Corporation, or a Commercial
Lending Company Subsidiary in the
United States
A and Part 1B
Part 2 is to be completed only if the top-tier or lower-tier
FBO has FHC status. Part 2 pertains only to the capital
and asset information of lower-tier FBOs (information on
top-tier reporters is reported on Part 1, not on Part 2).
This information is to be collected only if the lower-tier
FBO operates a branch or an agency, or owns an Edge or
Agreement corporation, or a commercial lending company subsidiary in the United States. A separate version
of Part 2 should be submitted for each of the top-tier
reporter’s lower-tier FBOs that meet these reporting
requirements (e.g., if the top-tier reporter has two
lower-tier FBOs meeting the reporting requirements for
Part 2, a separate schedule of the Part 2 information for
each of the two lower-tier reporters must be provided).
The capital and asset information provided in Part 2
must be reported on a quarterly basis for any lower-tier
FBO meeting the reporting requirements defined above.
GEN-5

General Instructions

Items should be reported on a consolidated basis for each
lower-tier FBO. The Federal Reserve may require a lowertier FBO to submit supporting calculations and definitions of its components of capital if deemed necessary.
Legal title of lower-tier FBO that operates a branch
or an agency, or owns an Edge or Agreement
corporation or a commercial lending company
subsidiary in the United States
Enter the full name of the lower-tier FBO for which
capital and asset information is being provided.
Country of lower-tier FBO that operates a branch
or an agency, or owns an Edge or Agreement
corporation or a commercial lending company
subsidiary in the United States
Enter the country in which this lower-tier FBO iss incorcorporated or has its principal location.
Line Item 1 Is the reporting lower-tier
tier FBO
required by its home country supervisor
rvisor to calculate
its capital ratios using a risk-adjusted
justed framework
consistent with the Basel Capital
pital
tal Accord?
Enter a ‘‘1’’ for ‘‘yes’’ if the
hee home country sup
supervisor of
the lower-tier FBO has adopted and utilizes risk-based
standards consistent with
th the Basel Capital Accord. E
Enter
a ‘‘0’’ for ‘‘no’’ if the lower-tier
ier FBO is not required to
apply standards consistent with thee Basel Capital Accord.
If ‘‘yes’’, provide
vide
ide capital and asset informati
information using the
proceduress consistent with the risk-based frame
framework
framew
required
‘‘no’’, prod by the home country supervisor. If ‘‘no’
vide the lower-tier FBO’s best approximatio
approximation of the
capital
apital
pital and aasset information.
Line Item 2 Tier 1 capital.
Report the
capital, on a consolidated
he amount
ount of Tier 1 cap
basis, as reported
lower-tier FBO to its home
ported
d by the low
country supervisor
the Basel Capital Accord if
visor under th
the answer to Partt 2, item 1 is ‘‘yes’’. If the answer to

GEN-6

Part 2, item 1 is ‘‘no’’, then report by using the closest
possible approximation.
Line Item 3

Total risk-based
ased
sed capital.

Report the amount of total ris
capital, on a
risk-based capi
consolidated basis, ass reported by the
FBO to
th lower-tier F
its home country supervisor under tthe Basel Cap
Capital
Accord if the answer
the
nswer to Part 2, item 1 is
i ‘‘yes’’. If th
answer to Part
the
rtt 2, item 1 is ‘‘no’’, then report by using th
closest possible
ssible
sible appro
approximation.
Line Item 4 Risk-we
Risk-weighted assets.
Report
eport the amount of risk-weighted assets, on a consolidated basis,
reported by the lower-tier FBO
to its home
is, as reporte
F
country supervisor
Accord if the
ervisor uunder the Basel Capital
Ca
answer to Part 2, item 1 is ‘‘yes’’. If the answer to Part 2,
item 1 is ‘‘no’’, then
the closest possible
hen report by using
u
approximation.
Line Item 5 Total consolidated
assets at the end of
con
the reporting period
period.
Report the total assets of the lower-tier FBO, on a
consolidated basis,
at the end of the reporting period.
ba
Line
Item 6 Enter the as-of date for the financial
L
data provided
above.
pr
p

Report in item 6 the as-of date for the financial data
Re
reportedinitems2–5.Reportthemonth,day,andyearin
the boxes provided, using leading zeroes, if necessary
GDWHLQ<<<<00''IRUPDW.Forexample,iftheas-of
date is December 31, 2002, the entry would be 12 31
2002. If a lower-tier FBO’s fiscal year does not
follow the reporting pattern as defined above under
‘‘Submission date’’, then the as-of date for the most
recent data available should be reported in item 6. For
example, if a lower-tier FBO’s fiscal year ends on
October 31, then item 6 of the FR Y-7Q filed IRU
'HFPEHU   ZRXOG EH    )RU
TXDUWHUO\ UHSRUWHUV D VLPLODU SURFHVV ZRXOG EH IROORZHG
HJ IRU D UHSRUW ILOHG RQ 0DUFK   WKH UHSRUWHU
ZRXOGSURYLGHGDWDDVRI-DQXDU\LWHPZRXOG
EH

FRY-7Q
GeneralInstructions 'HFHPEHU

FR_Y7Q Instructions – Inserts
__________________________________________________________________
Who Must Report
INSERT 1A (page GEN-1)

D
RA
FT

1) Part 1A - Capital and Asset Information for the Top-tier FBO.
Once an FBO has total consolidated assets of $50 billion or more, the FBO
BO should
sho
begin
quarterly reporting of Part 1A and Part 1B as of the first quarter the total
otal assets rreached $50
billion or more. The FBO must continue to report Part 1A and Partt 1B qquarterly
quarterly
erly unl
unless and until
the FBO has reported total consolidated assets of less than $50 billion for each of all four
fo
quarters in a full calendar year. Therefore, an FBO without FHC status should revert to an
annual
reporting, in accordance with the instructions for annual reporting
eporting below. If at any time, after
reverting to annual reporting, an FBO without FHC status
$50
atus
tus has total consolidated assets of $5
billion or more, the FBO must return to quarterly reporting
immediately.
porting
orting of Part 1A and
an Part 1B immed
med
INSERT 1B (page GEN-1)

2) Part 1B – Capital and Asset Information
n for Top-tier Foreign Banking Org
Organ
Organizations with
Consolidated Assets of $50 billion or more
Reported quarterly by each top-tier FBO that
at has total consolidated assets of $50 billion

Confidentiality

INSERT 2$(page GEN-2)
EN
N-2)

,QIRUPDWLRQGLVFORVHGLQWKHVHUHSRUWVLVFROOHFWHGDVSDUWRIWKH%RDUG¶VVXSHUYLVRU\SURFHVV
ORVHGLQWKHVHUHSRUWVLVFROOHFWHGDVSD
RVHGLQWKHVHUHSRUWVLVFROOHFWHGDVSD
DQGPD\EHDFFRUGHGFRQILGHQWLDOWUHDWPHQWXQGHU([HPSWLRQRIWKH)UHHGRPRI,QIRUPDWLRQ
FFRUGHGFRQILGHQWLDOWUHDWPHQWXQGHU(
RUGHGFRQILGHQWLDOWUHDWPHQWXQGHU(
86&†EEXWLQIRUPDWL
EEXWLQIRUPDWL
$FW)2,$86&†EEXWLQIRUPDWLRQWKDWLVUHTXLUHGWREHGLVFORVHGSXEOLFO\LV
JHQHUDOO\QRWFRQVLGHUHGFRQILGHQWLDO
\QRWFRQVLGHUHGFRQILGHQWLDO
QRWFRQVLGHUHGFRQILGHQ
INSERT
GEN-2)
SERT
SER
RT %
% ((page
pagee G
EN-2)
-2

+RZHYHULQGLYLGXDOUHVSRQGHQWVP
+RZHYHULQGLYLGXDOUHVSRQGHQWVPD\UHTXHVWWKDWFHUWDLQGDWDEHSURWHFWHGSXUVXDQWWR
([HPSWLRQVDQG86
([HPSWLRQVDQG86&†
([HPSWLRQVDQG86&†E RI)2,$ZKHUHVXFKGDWDUHODWHVWRWUDGH
VHFUHWVDQGILQDQFLDOLQIRUPDW
VHFUHWVDQGILQDQFLDOLQIRUPDWLRQRUWRSHUVRQDOLQIRUPDWLRQUHVSHFWLYHO\7KHDSSOLFDELOLW\RI
HWVDQGILQDQFLDOLQIRUP
WKHVHH[HPSWLRQVZRXOGKDYHWREHGHWHUPLQHGRQDFDVHE\FDVHEDVLV
HVHH[HPSWLRQVZRXOGKD
[HPSWLRQVZRXOGK

-1-

PART 1A—Capital and Asset Information for the Top-tier Foreign Banking
Organization
INSERT 3 (page GEN-3)
Line item 2

Tier 1 capital

D
RA
FT

If the FBO’s calculation of Tier 1 capital (calculated in accordance with the methodolog
methodologies
established by the home country supervisor) differs from the calculation off this item in
apital framework,
fram
as
accordance with capital adequacy standards consistent with the Basel capital
n tthe
hee F
BO
O sh
should
houl provide
defined in Regulation YY (12 CFR Part 252.143 and 252.154), then
FBO
H)%2PXVWOHDYHWKLVLWHP
)%2PXVWOHDYHWKLV
pro-forma estimates for Tier 1 capital in Part 1BRWKHUZLVHWKH)%2PXVWOHDYHWKLVLWHP
methodolog provided
d for in the
EODQN. [If, notwithstanding differences between the calculation methodology
capi framework, these items are
home country capital adequacy framework and the Basel capital
m will be populated
ulat in Partt 11A
A with
h the
identical in Part 1A and Part 1B, the Tier 1 capital item
eral
ral Reserve
Reserv reporting
orting process.]
entry entered in Part 1B by the FBO through the Federal

INSERT 4 (page GEN-3)
Line Item 3

Total risk-based capital

If the FBO’s calculation of Total risk-basedd capital
with the
capital
pital (calculated
(calcul
in
n aaccordance
ccordance
ance w
methodologies established by the home country
from the calculation of this
untry supervisor) differs fro
item in accordance with capital adequacy standards
and
consistent with the Basel capital framework,
as defined in Regulation YY
252.154),
Y (12 CFR Part 252.143
52.143 aand 252.154)
.154) then the FBO should provide
pro-forma estimates for Total
risk-based
1BRWKHUZLVHWKH)%2PXVWOHDYHWKLVLWHP
al risk
risk-ba
k b sed capital in Part 1BRWKHUZ
UZ
EODQN. [If, notwithstanding
methodology provided for in the
ing
ng differences between
n tthe
he ccalculation
al
alculation
home country capital
adequacy
framework
and
the
Basel
capital
framework, these items are
ital
al
fram
he B
Bas
as
identical in Part 11A
item will be will be populated in Part 1A
A and Partt 1B,
1B,, the
th Total risk-based
risk-ba
k asedd capital
c
with the entryy in P
Federal
Reserve reporting process.]
Part 11B
B by
y tthe
h FBO through thee F
he
ed

INSERT
T 5 (page GEN-5)
G

PART
RT 1B—Capital
1 —C
1B
Capital and
and Asset Information
IInf
n
for Top-tier Foreign Banking
Org
with Consolidated
C nsolidat
Co
dat Assets of $50 billion or more 
Organizations
with
In the event that the home-country
home- countr
homec
supervisor of an FBO with $50 billion or more in total
est
capital adequacy standards that are consistent with the
consolidated
olidated assets has not established
Basel
sel capital
apital framework, R
Regulation YY requires such FBO to demonstrate that it would meet or
exceed
d capital
ital adequacy standards consistent with the Basel capital framework. In such cases, if
the FBO’s
’s calculation
culation of Tier 1 capital (Part 1A, item 2) and Total risk-based capital (Part 1A,
item 3) (calculated
culated
ated in accordance with the methodologies established by the home country
supervisor) differs
from the calculation of those items in accordance with capital adequacy
f
standards consistent with the Basel capital framework as defined in Regulation YY (12 CFR Part
252.143 and 252.154) then the FBO should provide pro-forma estimates in Part 1B, items 3 and
5. [If, notwithstanding differences between the calculation methodology provided for in the

1 See 12 CFR part 252, Enhanced Prudential Standards for Bank Holding Companies and Foreign Banking
Organizations, available at http://www.gpo.gov/fdsys/pkg/FR-2014-03-27/pdf/2014-05699.pdf for definitional
support for these line items.

-2-

home country capital adequacy framework and the Basel capital framework these items are
identical in Part 1A and Part 1B, these two items will be populated in Part 1A with the
corresponding entries in Part 1B by the FBO through the Federal Reserve reporting process.]
Line item 1

Common equity tier 1 capital

Report the common equity tier 1 capital of the FBO on a consolidated basis.
Line item 2

Additional tier 1 capital

D
RA
FT

is.
Report the additional tier 1 capital of the FBO on a consolidated basis.
Line item 3

Tier 1 capital

Report the sum of items 1 and 2.
Line item 4

Tier 2 capital

oonsolidated basis.
Report the tier 2 capital of the FBO on a consolidated
Line item 5

pital
Total risk-based capital

Report the sum of items 3 and 4.
Line item 6

onservation
nservati buffer
Capital conservation

onse
buff of the FBO
buffer
O oonn a consolidated basis as a percentage of
Report the capital conservation
ssets
sets URXQGHG WR IRXU
I
SODF
risk-weighted assets
GHFLPDO SODFHV.
If this buffer does not apply, WKHQ
EHOHIWEODQN
OHIWEODQN.. Enter ““0”
0”” iiff thee rrespondent
esponde has none to report for a given as-of date.
WKLVLWHPPXVWEHOHIWEODQN.
m7
Line item

Countercyclical ca
capital buffe
buffer (if any)

epor
port
rt the firm-specific
cific countercyclical capital buffer as calculated by the FBO on a
Report
conso
consolidated
basis as a ppercentage
ercentage oof risk-weighted assets URXQGHG WR IRXU GHFLPDO SODFHV. If
tthis
his buffer
buff does not apply,
ply, WKHQ
WK
K
WKHQWKLVLWHPPXVWEHOHIWEODQN.
Enter “0” if the respondent has none to
report
rt forr a given as-of date.
ate.

-3-

Line item 8

*6,% EXIIHU

5HSRUW DQ\ JOREDO V\VWHPLFDOO\ LPSRUWDQW EDQNLQJ RUJDQL]DWLRQ *6,% FDSLWDO EXIIHU DV
DSSOLFDEOH WRWKH )%2RQDFRQVROLGDWHG EDVLV DVDSHUFHQWDJH RIULVNZHLJKWHG DVVHWV
H[FOXGLQJ WKH FDSLWDO EXIIHUV DOUHDG\ UHSRUWHGRQOLQHV DQG URXQGHG WRIRXU GHFLPDO
SODFHV,I WKH*6,%EXIIHU GRHVQRWDSSO\ WKHQ WKLV LWHPPXVW EH OHIW EODQN (QWHU ³´ LI
WKH UHVSRQGHQW KDV QRQH WR UHSRUWIRU DJLYHQ DVRIGDWH
iscreti
screti
Line item 9 Compliance with restrictions on capital distributions and discretionary
bonus payments as sociated with a capital buffer

D
RA
FT

pital
ital dis
distributions aand
Enter a “1” for “yes” if the FBO is in compliance with restrictions on capital
rs.
s. Enter a “0” if the FB
discretionary bonus payments associated with applicable capital buffers.
FBO
scretionary bonus payments
is not in compliance with restrictions on capital distributions and discretionary
associated with applicable capital buffers.
irst fi
filing would be for data reported
The following items are effective January 1, 2018, so the first
uacy
acy framework of the home-country
try
as of March 31, 2018. In each case, if the capital adequacy
ramework,
amework, as defined in Regulation Y
supervisor is not consistent with the Basel Capital Framework,
YY, (12
ort these items on a pr
pro
-forma basi
CFR Part 252.143 and 252.154), the FBO should report
pro-forma
basis.
sure used in the numerator
merato of the Ba
Line item 10 Home country capital measure
Basel III
leverage ratio

basis, calculated according to
Report the leverage capital measuree of the FBO on a consolidated basis,
ome-country
ntry supervisor.
supervisor. (This line item will not be
the methodology established by the FBO’s home
home-country
reported until 2018).
ountry
untry exposure measure u
used in the denominator for the Basel III
Line item 11 Home country
leverage ratio
osure
sure measure of the FBO on a consoli
Report the exposure
consolidated basis, calculated according to the
y established
ed by the FBO’s homehome
- coun
methodology
home-country
supervisor. (This line item will not be
reported until 2018).

Line item 12 Minimum home country lleverage ratio (if different from Basel III leverage
atio,
tio, as applicable
applicable))
ratio,
Report the minimum home country leverage ratio if the home-country supervisor has established
a leverage
verage ratio separate fro
from oor in addition to the Basel III leverage ratio. (This line item will
ot be reported until 2018.
18.)
not
2018.)

-4-