Domestic Finance Company Report of Consolidated Assets and Liabilities (Addendum)

Instructions for Preparation of

DOMESTIC FINANCE COMPANY REPORT
OF CONSOLIDATED ASSETS AND LIABILITES
Reporting Form FR 2248

General Instructions
The Federal Reserve is collecting information:
• On companies that supply credit or lease financing to households or businesses
• To provide the Federal Reserve with data on consumer and business credit
Definition of a finance company for purposes of this survey:
Finance companies include companies in which more than 50 percent of assets are held in any of the
following types of loan or lease assets:
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Liens on real estate – outstanding balances on loans or leases, for any purpose, secured by liens
on real estate
Loans and leases not secured by real estate
Business loans and leases – outstanding balances on loans and on leases for commercial and
industrial purposes to sole proprietorships, partnerships, corporations, and other business
enterprises
Consumer loans and leases – outstanding balances on loans and on leases for household, family,
and other personal expenditures

For purposes of this survey, commercial banks, cooperative banks, credit unions, investment banks,
savings banks, savings and loan institutions, and industrial loan corporations are NOT considered finance
companies. However, subsidiaries of a bank or savings and loan holding company or foreign banking
organization may be considered finance companies.
For finance companies with overseas operations: The dollar figures reported in this questionnaire
should include only the domestic part of your company’s operations, that is, those in the 50 states, the
District of Columbia, Puerto Rico, or U.S. dependencies and territories.
For finance companies that own more than 50 percent of any other company: If your company is part
of a larger set of affiliated companies, please include the consolidated operations of the U.S. parent
finance company and all finance company affiliates and subsidiaries. Please exclude from the
consolidation the operations of any affiliates and subsidiaries that are not finance companies (please see
definition above).
Legal authorization: This information is authorized by law [12 U.S.C. § 225(a), 263, 353-359].
Although participation is voluntary, your company is an important part of this effort and your assistance
is greatly appreciated. Your response is important and your answers will be kept confidential.
Respondent burden: We expect it will take you about 35 minutes to respond to this report, including the
time required to review the instructions, gather the data, and complete the report. Please send any
comments you may have about the time and effort required to respond, how we might reduce this time
and effort, or any other aspect of this collection of information to:
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Secretary, Board of Governors of the Federal Reserve System, 20th & C Streets N.W., Washington, D.C.
20551; And to the Office of Management and Budget, Paperwork Reduction Project (7100-0005),
Washington, D.C. 20503.
The Federal Reserve may not conduct or sponsor, and an organization (or a person) is not required to
respond to, a collection of information unless it displays a currently valid OMB control number.
Your Company’s Balance Sheet: Please provide the total amounts, in thousands of dollars, of each of
the following types of assets and liabilities of your company as of the last calendar day of each month.
Whenever possible, please follow U.S. GAAP standards when filling out this survey. If you are unable to
provide the level of detail requested, your best reasonable estimate is appreciated.

COLUMN INSTRUCTIONS:
On-balance-sheet: Please provide asset, liability and equity data from your balance sheet, including
detail related to real estate, consumer and business loans, and capital and operating leases.
Off-balance-sheet securitizations: Please provide data on assets that have been packaged and sold by the
reporting finance company to a third party that uses the assets as collateral for an asset-backed security
sold to investors.
Securitized assets refers to receivables that have been packaged and sold by the reporting finance
company to a trustee or other third party who uses the receivables package as collateral for an assetbacked security that is sold to investors. The sale of the package results in the removal of the underlying
receivables from the selling company’s balance sheet. Report in these items the principal balance
outstanding of securitized assets as defined above. These assets are no longer on the balance sheet of the
reporting finance company and thus are not included in on-balance sheet assets in items 3 and 4. Include
assets such as leases that were never on the company’s books, but whose securitizations may be counted
as a managed asset. Exclude from these items the amounts of outright asset sales that have not been
packaged to collateralize an asset-backed security. PLEASE NOTE: For determination of the specific
category below in which securitized assets should be reported, please refer to the item instructions for
their counterparts in Assets items 3 and 4 below.

LINE ITEM INSTRUCTIONS:
ASSETS
1. Cash and Cash Equivalents: Currency on hand, demand deposits with banks or other financial
institutions, and other kinds of accounts that have the general characteristics of demand deposits in that
you may deposit additional funds at any time and also effectively may withdraw funds at any time
without prior notice or penalty. Also include cash equivalents defined as short term, highly liquid
investments that are both readily convertible to known amounts of cash and are so near their maturity that
they present an insignificant risk of changes in value because of changes in interest rates. Generally, only
investments with original maturities of three months or less qualify under this definition. Examples of
items generally considered to be cash equivalents are Treasury bills, commercial paper, money market
funds, and federal funds sold. See FAS 95 for more information.
2. Securities: Value of all trading, available-for-sale, or held-to-maturity debt, or equity securities as
defined by FAS 115. Examples include debt securities issued by the U.S. Treasury and other U.S.
government corporations and agencies, debt securities issued by the states and political subdivisions of
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the states, debt securities issued by foreign governments, corporate debt securities, mortgage and other
asset-backed securities, and other debt securities. Exclude securities reported in data item 1.
3. Net Loans and Capital Leases: Loans include direct loans and paper purchased from manufacturers
and retailers after deduction of reserves for unearned income and reserves for losses. Include bulk
purchases of paper from vendors. In the case of participation loans, include only that portion of the
original loan owned by you and appearing on your balance sheet. In the case of companies requiring full
repayment to be accumulated against indebtedness before crediting, exclude from liabilities the amount of
deposits already accumulated. Net these accumulated deposits against appropriate receivables in the
Assets section.
a. Real Estate Loans: Outstanding balances on loans, for any purpose, secured by liens on real estate.
(1) 1-4 Family Real Estate Loans: Credit arising from revolving or permanent loans secured by
real estate as evidenced by mortgages (FHA, FMHA, VA, or conventional) or other liens (first or
junior) on nonfarm property containing 1-4 dwelling units (including vacation homes) or more
than four dwelling units if each is separated from other units by dividing walls that extend from
ground to roof (row houses, townhouses, or the like); mobile homes where state laws define the
purchase or holding of a mobile home as the purchase or holding of real property and where the
loan to purchase the mobile home is secured by that mobile home as evidenced by a mortgage or
other instrument on real property; individual condominium dwelling units and loans secured by
an interest in individual cooperative housing units, even if in a building with five or more
dwelling units; vacant lots in established single-family residential sections or in areas set aside
primarily for 1-4 family homes; and housekeeping dwellings with commercial units combined
where use is primarily residential and where only 1-4 family dwelling units are involved.
(a) Revolving, Open-end Loans: Report the amount outstanding under revolving, openend lines of credit secured by 1-4 family residential properties. These lines of credit,
commonly known as home equity lines, are typically secured by a junior lien and are
usually accessible by check or credit card.
(b) Closed-end Loans Secured by First Liens: Report the amount of all closed-end
loans secured by first liens on 1-4 family residential properties.
(c) Closed-end Loans Secured by Junior Liens: Report the amount of all closed-end
loans secured by junior (i.e., other than first) liens on 1-4 family residential properties.
Include loans secured by junior liens in this item even if the finance company also holds a
loan secured by a first lien on the same 1-4 family residential property and there are no
intervening junior liens.
(2) Multifamily Real Estate Loans: Credit arising from permanent nonfarm residential loans
secured by real estate as evidenced by mortgages (FHA or conventional) or other liens on
nonfarm properties with five or more dwelling units in structures (including apartment buildings
and apartment hotels) used primarily to accommodate households on a more or less permanent
basis; five units or more household dwellings with commercial units combined where use is
primarily residential; cooperative-type apartment buildings containing five or more dwelling
units; and vacant lots in established multifamily residential sections or in areas set aside primarily
for multifamily residential properties.
(3) Commercial and Farm Real Estate Loans: Credit arising from loans secured by real estate
as evidenced by mortgages or other liens on business and industrial properties, hotels, motels,
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churches, hospitals, educational and charitable institutions, dormitories, clubs, lodges, association
buildings, care facilities for aged persons and orphans, golf courses, recreational facilities, and
similar properties. Credit arising from loans secured by farmland and improvements thereon, as
evidenced by mortgages or other liens. Farmland includes all land known to be used or usable for
agricultural purposes, such as crop and livestock production, grazing or pasture land, whether
tillable or not, and whether wooded or not. Include all other nonresidential loans secured by real
estate as evidenced by mortgages or other liens.
b. Consumer Loans: Outstanding balances on loans for household, family, and other personal
expenditures that are not secured by real estate.
(1) Consumer Motor Vehicle Loans: Loans arising from retail sales of passenger cars and other
vehicles such as minivans, vans, sport-utility vehicles, pickup trucks, and similar light trucks for
personal use. Exclude fleet sales, personal cash loans secured by automobiles already paid for,
loans to finance the purchase of commercial vehicles and farm equipment, and lease financing.
(2) Revolving Consumer Credit: Retail credit that is extended on a credit-line basis and that
arises from the sale of consumer goods other than motor vehicles and mobile homes. A single
contract governs multiple use of the account and purchases may be made with a credit card.
Generally, credit extensions can be made at the consumer’s discretion, provided that they do not
cause the outstanding balance of the account to exceed a prearranged credit limit.
(3) Government-guaranteed Student Loans: All federally-guaranteed student loans, such as
those extended under the Federal Family Education Loan Program (FFELP).
(4) Private Student Loans: All privately issued, non-federally guaranteed, student loans.
(5) Other Consumer Loans: All loans arising from retail sales of consumer goods other than
motor vehicles that are not extended under a revolving credit line. Paper arising from retail sales
of mobile homes, defined as complete dwelling units built on a chassis and capable at time of
initial purchase of being towed over the highway by truck but not by car. Include goods like
general merchandise, apparel, furniture, household appliances, campers, trailers, motorcycles,
airplanes, helicopters, and boats purchased for personal use; automobile repair paper; credit to
finance alterations or improvements to existing residential properties occupied by the borrower (if
not secured by real estate); secured and unsecured loans made directly to the borrower for
household, family, or other personal expenses; and unsecured loans to purchase auto insurance
policies as well as loans secured by insurance policies, automobiles already paid for, and other
collateral. Exclude loans for business purposes, rediscounted loans, loans secured by real estate,
and wholesale and lease financing.
c. Business Loans: Outstanding balances on loans to sole proprietorships, partnerships, corporations,
and other business enterprises for commercial, industrial, or agricultural purposes that are not secured
by real estate.
(1) Business Motor Vehicle Loans
(a) Retail Motor Vehicle Loans (commercial land vehicles): Loans arising from retail
sales of commercial land vehicles to businesses and from fleet sales of light motor
vehicles. Include all on-the-road vehicles for which motor vehicle licensing is required.
Exclude retail financing secured by mobile homes, trailers, boats, airplanes, helicopters,
and commercial, industrial, and agricultural equipment.
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(b) Wholesale Motor Vehicle Loans (floorplan): Loans made to businesses to finance
inventory purchases of commercial land vehicles and light motor vehicles. Include all onthe-road vehicles for which motor vehicle licensing is required. Exclude floorplan
financing secured by mobile homes, trailers, boats, airplanes, helicopters, and
commercial, industrial, and agricultural equipment.
(2) Commercial, Industrial, and Agricultural Equipment Loans (retail or wholesale): Loans
arising from the retail sale of commercial, industrial, or agricultural equipment to businesses, and
loans made to businesses to finance inventory purchases of commercial, industrial, and
agricultural equipment. Loans may be secured by chattel mortgages or conditional sales contracts
(purchase money security agreements) on the equipment. Include loans arising from the sales of
boats, airplanes, and helicopters purchased for business use, as well as all off-the-road equipment
for which motor vehicle licensing is not required.
(3) Other Business Loans (retail and wholesale): All other retail or wholesale business loans
not reported in Asset items 3.c(1)(a) or (b) or 3.c(2) above. These loans may include, but are not
limited to: loans secured by mobile homes or trailers, factoring the purchase of trade accounts
receivable, working capital loans, asset-based financing, and seasonal loans. Exclude loans
secured by real estate unless included as part of a multi-collateral loan. Real estate loans are
included in Assets item 3.a.
d. Capital Leases: Include receivables arising from both direct financing leases (whether leveraged or
not) and sales-type leases. If you cannot distinguish between consumer and business leases, include all
motor vehicle leases in consumer line (1)(a) and all non-motor vehicle leases in business line (2)(c).
(1) Consumer Capital Leases:
(a) Motor Vehicle Leases: Receivables arising from capital leases of motor vehicles to
consumers. Refer to the definition of motor vehicles noted in Assets item 3.B(1) above.
(b) Non-motor-vehicle Leases: All other receivables arising from capital leases to
consumers not reported in Assets item 3.d(1)(a) above.
(2) Business Capital Leases:
(a) Motor Vehicle Leases: Receivables arising from capital leases of motor vehicles to
businesses. Refer to the definition of motor vehicles noted in Assets item 3.c(1) above.
(b) Commercial, Industrial, and Agricultural Equipment: Receivables arising from
capital leases of commercial, industrial, and agricultural equipment to business. Refer to
the definition of commercial, industrial, and agricultural equipment noted in Assets item
3.c(2) above.
(c) Other Business Leases: All other receivables arising from capital leases to
businesses not reported in Assets items 3.d(2)(a) or (b) above.

e. Reserves:

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(1) Reserves for Unearned Income: Unearned discounts and service charges on above
receivables.
(2) Reserves for Losses: Allowance for bad debt, unallocated charge-offs, and any other
valuation allowances except the amount of unearned income applicable to the receivables
included above.
f. Net Loans and Capital Leases: sum of on-balance-sheet data items 3.a(1)(a) through 3.d(2)(c)
minus data items 3.e(1) and 3.e(2).
4. Operating Leases: Value of fixed assets associated with operating leases as defined by FAS 13. Please
see instructions for line items 3.d(1)(a) through 3.d(2)(c) for asset details.
5. All Other Assets and Accounts and Notes Receivable: Include all assets not already included in data
items 1 through 4 above. Include consolidated companies’ investments in nonconsolidated foreign and
domestic subsidiaries and affiliates. Nonconsolidated subsidiary and affiliate company claims on
consolidated companies (except debt due to parent company) should be netted against the consolidated
company’s investment. Exclude overdrafts.
6. Total Assets: sum of on-balance-sheet data items 1, 2, 3.f, 4.c, and 5; must equal Total Liabilities and
Equity Capital, data item 9).

LIABILITIES AND CAPITAL
7. Liabilities
a. Commercial Paper: Promissory notes of large denominations sold directly or through dealers to the
investor, and issued for not longer than 270 days. Include short-term or demand master notes and paper
backed by letters of credit or other guarantees. Exclude non-negotiable promissory notes held by
officers of the firm, their families, and other individuals (included in Liabilities item 7.f).
b. Bank Loans: Short- and long-term loans and notes payable to depository institutions including
commercial banks, cooperative banks, credit unions, savings banks, or saving and loan associations.
Include overdrafts. Exclude commercial paper and bank portions of participation loans.
c. Notes, Bonds, Debentures and Other Debt: All other short- and long-term bonds, notes,
debentures, loans, certificates, and negotiable paper not elsewhere classified and debt repaid solely from
cash flows on underlying loans or securities and associated with asset securitization, loan participation,
and other structured financing activities, including liabilities that were brought on balance sheet as a
result of FAS 166 or FAS 167. Exclude amount of bank debt already included in Liabilities item 7.b,
Commercial paper already included in Liabilities item 7.a, and debt owed to parent included in
Liabilities item 7.d.
d. Debt due to Parent Company: In the case of a company that is the subsidiary of another company
(not a finance company), include all short- and long-term indebtedness owed to the parent company.
Exclude the parent company’s equity (included in Liabilities item 8).
e. All Other Liabilities: All liabilities not already reported above or netted against assets. Include
dealer reserves, all tax accruals, short-term certificates of thrift or investment, deposit liabilities (other
than those not withdrawable during term of loan), and all other liabilities. Exclude liabilities of
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consolidated companies to nonconsolidated subsidiaries of affiliated companies. Such liabilities should
be netted against assets in Assets item 5 or shown in Liabilities item 7.d. Exclude borrower repayment
deposits accumulated but not credited against indebtedness until repayment is made in full. Such
deposits should be netted against appropriate receivables in the Assets section.
f. Total Liabilities: sum of items 7.a through 7.e.
8. Equity Capital
a. Retained Earnings and Common Stock: All common stock and retained earnings. Include surplus
and undivided profits.
b. Preferred Stock and Other Capital Accounts: Preferred stock and other forms of capital not
included in data item 8.a above.
c. Total Equity Capital: sum of items 8.a and 8.b.
9. Total Liabilities and Equity Capital: Sum of data items 7.f and 8.c. Total liabilities and equity
capital must equal Total Assets, data item 6.

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