FR Y-14A Draft Instructions

FRY14A_20170130_i_draft.pdf

Capital Assessment and Stress Testing

FR Y-14A Draft Instructions

OMB: 7100-0341

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Version as of June 30, 2016
Modified August23, 2016
Proposed changes – Tailoring NPR
Capital Plan Rule - Tailoring

OMB No. 7100-0341
Expiration Date: January 31, 2019

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 approximately 10 to 987 hours per response, with an average of
159 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.
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GENERAL INSTRUCTIONS.................................................................................................................................................... 4

Schedule A—Summary ........................................................................................................................................................ 10

GENERAL INSTRUCTIONS ......................................................................................................................................................... 10
1. INCOME STATEMENT, BALANCE SHEET, AND CAPITAL ................................................................................................ 11
A.1.a—Income Statement ..................................................................................................................................11
A.1.b—Balance Sheet .........................................................................................................................................26
A.1.c—Risk-Weighted Assets (RWA) .................................................................................................................40
A.1.c.2—Standardized RWA ..............................................................................................................................40
A.1.c.3—Advanced RWA ....................................................................................................................................47
A.1.d—Capital ....................................................................................................................................................48
2. RETAIL ............................................................................................................................................................................ 72
A.2.a—Retail Balance and Loss Projections ......................................................................................................72
A.2.b—Retail Repurchase Projections ...............................................................................................................77
3. AFS/HTM SECURITIES ................................................................................................................................................. 80
A.3.a—Projected OTTI for AFS Securities and HTM by Security ......................................................................82
A.3.b—High-Level OTTI Methodology and Assumptions for AFS and HTM Securities by Portfolio ................82
A.3.c—Projected OTTI for AFS and HTM Securities by Portfolio ......................................................................82
A.3.d— Projected OCI and Fair Value for AFS and Impaired HTM Securities ..................................................83
A.3.e—Actual AFS and HTM Fair Market Value Sources by Portfolio ..............................................................83
4. TRADING ......................................................................................................................................................................... 84
5. COUNTERPARTY CREDIT RISK (CCR) .......................................................................................................................... 86
6. BHC OPERATIONAL RISK SCENARIO INPUTS AND PROJECTIONS .................................................................................. 87
7. PRE-PROVISION NET REVENUE (PPNR) .................................................................................................................... 89
A.7.a—PPNR Projections Sub-schedule .............................................................................................................92
A.7.b—PPNR Net Interest Income (NII) Sub-schedule ....................................................................................107
A.7.c—PPNR Metrics ........................................................................................................................................116

Schedule B—Scenario ..................................................................................................................................................... 129
B.1—SUPERVISORY BASELINE SCENARIO .......................................................................................................................... 130
B.2—SUPERVISORY ADVERSE SCENARIO ........................................................................................................................... 130
B.3—SUPERVISORY SEVERELY ADVERSE SCENARIO ......................................................................................................... 130
B.4—BHC BASELINE SCENARIO ......................................................................................................................................... 130
B.5—BHC ADVERSE SCENARIO.......................................................................................................................................... 130
B.6+ —ADDITIONAL SCENARIO #1/#2/ETC. ................................................................................................................... 130

Schedule C—Regulatory Capital Instruments ........................................................................................................ 132

Schedule D—Regulatory Capital Transitions ......................................................................................................... 154
D.1—CAPITAL COMPOSITION ............................................................................................................................................. 155
D.2—EXCEPTION BUCKET CALCULATOR ........................................................................................................................... 165
D.3—ADVANCED RISK-WEIGHTED ASSETS....................................................................................................................... 168
D.4—STANDARDIZED RISK-WEIGHTED ASSETS ............................................................................................................... 175
D.5—LEVERAGE EXPOSURE ................................................................................................................................................ 181
D.6—PLANNED ACTIONS .................................................................................................................................................... 186

Schedule E—Operational Risk....................................................................................................................................... 189
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E.1—BHC OPERATIONAL RISK HISTORICAL CAPITAL (BHC BASELINE SCENARIO ONLY) ........................................... 189
E.2—BHC LEGAL RESERVES REPORTING .......................................................................................................................... 189

Schedule F – Business Plan Changes ........................................................................................................................... 190

Schedule G – Retail Repurchase Exposures ............................................................................................................. 192

Appendix A: Supporting Documentation .................................................................................................................. 197

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. I t a p p l i e s t o
bank holding companies with total consolidated assets of $50 billion or more and intermediate
holding companies foreign banking organizations (collectively referred to as “BHCs”).

The FR Y-14A report is comprised of a Summary, Scenario, Regulatory Capital Instruments,
Regulatory Capital Transitions, Operational Risk, Business Plan Changes, and Retail Repurchase
Exposure schedules, each with multiple supporting sub-schedules. The number of schedules a BHC
must complete is subject to materiality thresholds and certain other criteria. For instance, large and
noncomplex BHCs firms 1 are not required to complete certain sub-schedules. 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 stress). 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.

As noted, this document includes requirements and supervisory expectations related to supporting
documentation for all BHCs subject to the Y-14 reporting requirements. That supporting
documentation is intended to help to ensure that BHCs subject to Y-14 reporting requirements
provide accurate and comprehensive information for their Y-14 reports. In certain cases,
particularly as outlined in Appendix A, this document describes additional expectations for certain
capital planning practices to help support BHCs’ Y-14 reporting. However, this document is not
intended to describe the full set of expectations for capital planning. The full set of capital planning
expectations have been consolidated in two Federal Reserve two supervisory letters, SR Letters 1518 and 15-19, issued in December 2015. Importantly, those two SR letters clarify that the capital
1 A large and noncomplex firm is a BHC or a U.S. intermediate holding company subsidiary of a foreign banking
organization (IHC) with total consolidated assets of at least $50 billion but less than $250 billion; total consolidated
nonbank assets of less than $75 billion, and is not a U.S. GSIB.

planning expectations for LISCC 2 and large and Ccomplex Firms 3are higher than the expectations for
Llarge and Nnoncomplex Ffirms (as defined in those letters). 4 A BHC should refer to SR Letter 15-18
or SR Letter 15-19, as applicable, for the capital planning expectations applicable to that BHC
(depending on the BHC’s size and complexity), as this document applies to all BHCs subject to Y-14
reporting. and does not differentiate between Llarge and Ccomplex vs Llarge and Nnoncomplex
Ffirms. To the extent that this document references expectations that may not applicable to a Llarge
and Nnoncomplex Ffirm pursuant to SR Letter 15-19, a Llarge and Nnoncomplex firm will not be
held to those expectations but should instead refer to the expectations in SR Letter 15-19.
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 sub-schedule instructions (for example for historical data collections on
the Retail Repurchase sub-schedule, 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, sub-schedule, or data element.
All annual schedules are required to be reported by all BHCs with the exception of certainthe
Trading and CCR sub-schedules of the Summary schedule, which should be filed as described below:

Securities OTTI methodology, Securities Market Value Source, Securities OTTI by Security, Retail
Repurchase, Trading, Counterparty, and Advanced RWA sub-schedules (Summary Schedule):
Large and noncomplex firms 5 are not required to complete these subschedules.
A LISCC firm is a BHC that is subject to the Federal Reserve’s Large Institution Supervisory Coordinating Committee
(LISCC) framework.
3 A large and complex firm is a BHC, other than a LISCC firm, with total consolidated assets of $250 billion or more, or
nonbank assets of $75 billion or more.
4 SR Letter 15-18 sets forth capital planning expectations for BHCs that are subject to the Federal Reserve’s Large
Institution Supervisory Coordinating Committee (LISCC) framework and BHCs with total consolidated assets with total
consolidated assets of $250 billion or more, or consolidated total on-balance sheet exposure of $10 billion or more
(defined as a Large and Complex Firms. SR Letter 15-19 sets forth capital planning expectations for BHCs that have total
consolidated assets of at least $50 billion but less than $250 billion, have consolidated total on-balance sheet exposure of
less than $10 billion, and are not otherwise subject to the LISCC framework (defined as a Large and Noncomplex Firms, as
defined in the capital plan rule.
5 A large and noncomplex firm is defined as a bank holding company or U.S. intermediate holding company with total
consolidated assets of $50 billion or greater, but less than $250 billion,; on-balance sheet foreign exposure of less than $10
billion,; and nonbank assets of less than $75 billion.
2

Trading and CCR sub-schedules (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 sub-schedules. 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 subschedule under 12 CFR 252.144(b)(2).must submit this schedule and sub-schedules.

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. 6
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.

6 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.

Schedules and Sub-Subschedules
Summary,
Macro Scenario

Data as-of-date
Semi-annual Schedules
•
•

•
Retail Repurchase Exposures

•

Data as-of
December 31st.
Data as-of June
30th.
Data as-of
December 31st.
Data as-of June
30th.

Annual Schedules
Regulatory Capital
Instruments, Regulatory
Capital Transitions,
Operational Risk and
Business Plan Changes
schedules
CCAR Market Shock exercise
Summary schedule
• Trading Risk
• Counterparty

•

Data as-of
December 31st.

Data as-of a specified date
in the first quarter. As-ofdate would be
communicated by Federal
Reserve 7

Submission Date
to Federal Reserve
•

Data are due April
5th of the following
year.
• Data are due October
5th of the same year.
Data are due seven days after
the FR Y-9C reporting
schedule: Reported data (52
calendar days after the
calendar quarter-end for
December and 47 calendar
days after the calendar
quarter-end for June ).
•

Data are due April
5th of the following
year.

Data are due April 5th

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.
7

As outlined in Sections 252.144 (Annual Stress Tests) of Regulation YY (12 CFR 252), the as-of date will be
between January 1st and March 1st of that calendar year and will be communicated to the BHCs by March 1st of
the calendar year. BHCs are permitted to submit the CCR schedule and the Trading and CCR sub-schedules of the
Summary schedule as-of another recent reporting date prior to the supplied as-of date as appropriate.

B. Rules of Consolidation
Please reference the FR Y-9C General Instructions for a discussion regarding the rules of
consolidation.

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 first quarter of the
reporting year (e.g., from the first quarter of 2013 through the first 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 specified otherwise).
• Report negative numbers with a minus (-) sign.
• Report data as an integer (unless specified otherwise)
• 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 Y9C 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
8

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.

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].

Schedule A—Summary
General InstructionsThis document contains instructions for the FR Y-14A Summary schedule.
The schedule includes data collection sub-schedules related to the following:
1. Income Statement, Balance Sheet, and 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.

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 submissions would differ in that the
supervisory baseline FR Y-14A would contain a completed Capital - CCAR and Capital - DFAST; the
BHC baseline submission would not contain a completed Capital - DFAST.

Under the BHC baseline, supervisory baseline, supervisory adverse, and supervisory severely
adverse scenarios, BHCs should report the FR Y-14A summary schedule's worksheets, other than
"Capital - DFAST" where applicable, assuming planned capital actions.

Under the BHC stress scenario, BHCs should report the FR Y-14A summary schedule's worksheets
assuming alternative capital actions. The BHC stress scenario submission would not contain a
completed Capital – DFAST.
Supporting Documentation

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

A.1 Income Statement, Balance Sheet, and Capital
A.1.a—Income Statement
The Income Statement sub-schedule 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. 8 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 sub-schedule. The BHC should include losses tied to the relevant
balances reported on the Balance Sheet sub-schedule. 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 FR Y-14A summary workbook, the Provisions during the
quarter line is linked to the PPNR Projections Sub-schedule 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 Sub-schedule.
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
8

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.

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
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.
13

Line item 25 C&I Loans
This item is a shaded cell and is derived from the sum of items 26, 27 and 28.

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 in the FR Y-9C, Schedule HC-C, items 2.a, 2.b, 3, 4.a, 4.b, 7, 9.a, 9.b.1, 9.b.2, 10.b, excluding
corporate and small business credit card loans included in the FR Y-9C, Schedule HC-C, line 4.a.

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.
14

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).

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:
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
16

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 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 the sum of the totals reported in item 10 on the Trading Schedule, with the
sign reversed.

Line item 59 Trading Issuer Default Losses
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 Default losses
Line item 61 must equal item 3 on the Counterparty Risk Schedule.

Line item 62 Total Trading and Counterparty losses
This item is a shaded cell and is derived from the sum of items 58, 59, 60, and 61.
Line items 63 through 67 OTHER LOSSES:

Line item 63 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
17

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 64 Valuation Adjustment for firm’s own debt under fair value option (FVO)
Report losses associated with the valuation adjustment for the firm’s own debt under the fair value
option (FVO).

Line item 65 Other losses
Report all other losses not reported in items 1 through 65. Describe these losses in the supporting
documentation.

Line item 66 Total Other Losses
Report the sum of all other losses included in items 63, 64, and 65.

Line item 67 Total Losses
Report the sum of items 43, 57, 62 and 66.

Line items 68 through 116 ALLOWANCE FOR LOAN AND LEASE LOSSES (ALLL):

Line item 68 ALLL prior quarter
Report the total allowance for loan and lease losses as of the end of the prior quarter.

Line item 69 Real Estate Loans (in Domestic Offices)
Report the sum of items 70, 74, and 78.

Line item 70 Residential Mortgages (in Domestic Offices)
Report the sum of the allowance for loan and lease losses included in items 71, 72, and 73.

Line item 71 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 72 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 73 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 74 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 75 Construction (in Domestic Offices)
Report the allowance for loan and lease losses for construction, land development, and other land
18

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 76 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 77 Nonfarm, Non-residential (in Domestic Offices)
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 78 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 Y9C, Schedule HC-C, item 1(b)), held in domestic offices.

Line item 79 Real Estate Loans (Not in Domestic Offices)
Report the sum of items 81, 82 and 83.

Line item 80 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 81 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 82 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 83 C&I Loans
Report the sum of items 85, 86 and 87.

Line item 84 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 85 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 in the FR Y-9C, Schedule HC-C, items 2.a, 2.b, 3, 4.a, 4.b, 7, 9.a, 9.b.1, 9.b.2, 10.b, excluding
19

corporate and small business credit card loans included in the FR Y-9C, Schedule HC-C, line 4.a.

Line item 86 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 (C&I Graded
Loans).

Line item 87 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 88 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 89 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 90 Unallocated
Report any unallocated portion of the allowance for loan and lease losses.

Line item 91 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 92 Real Estate Loans (in Domestic Offices)
Report the sum of items 93, 97, and 101.

Line item 93 Residential Mortgages (in Domestic Offices)
Report the sum of the provision for loan and lease losses included in items 94, 95, and 96.

Line item 94 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 95 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
20

than first) liens on 1 to 4 family residential properties, held in domestic offices.

Line item 96 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 97 CRE Loans (in Domestic Offices)
Report the sum of the provision for loan and lease losses included in items 98, 99, and 100.

Line item 98 Construction (in Domestic Offices)
Report the provision 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 99 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 100 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 101 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 102 Real Estate Loans (Not in Domestic Offices)
Report the sum of items 104, 105 and 106.

Line item 103 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 104 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 105 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 106 C&I Loans
Report the sum of items 107, 108, and 109.

Line item 107 C&I Graded
Report the provision for loan and lease losses for all graded commercial and industrial (C&I) loans.
21

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 108 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 in the FR Y-9C, Schedule HC-C, items 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 in the FR Y9C, Schedule HC-C, line 4.a.

Line item 109 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 107 (C&I
Graded Loans).

Line item 110 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 111 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 112 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 113 Unallocated
Report any unallocated portion of the provision for loan and lease losses.

Line item 114 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.
22

Line item 115 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 116 ALLL, current quarter
Report the sum of items 68, 91 and 115, minus item 114.

Line items 117 through 120 PRE-PROVISION NET REVENUE (PPNR):
Line item 117 Net interest income
Line item 117 must equal item 13 on the PPNR Submission Sub-schedule.
Line item 118 Noninterest income
Line item 118 must equal item 26 on the PPNR Submission Sub-schedule.

Line item 119 Noninterest expense
Line item 119 must equal item 38 on the PPNR Submission Sub-schedule.

Line item 120 Pre-provision Net Revenue
Report the sum of items 117 and 118, minus item 119.

Line items 121 through 135 CONDENSED INCOME STATEMENT:
Line item 121 Pre-provision Net Revenue
Report the value for item 120.

Line item 122 Provisions during the quarter
Report the value for item 91.

Line item 123 Total Trading and Counterparty Losses
Report the value for item 62.

Line item 124 Total Other Losses
Report the value for item 66.

Line item 125 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 126 Realized Gains (Losses) on available-for-sale securities, including 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 and realized gains and losses on available-for-sale
securities. Gains and losses from sales of available-for-sale securities, other than OTTI, should not be
allowed unless there is an existing contractual or legal obligation to sell a security or a security has
23

already been sold.

Line item 127 Realized Gains (Losses) on held-to-maturity securities, including 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 and realized gains and losses on held-to-maturity
securities. Gains and losses from sales of held-to-maturity securities, other than OTTI, should not be
allowed unless there is an existing contractual or legal obligation to sell a security or a security has
already been sold.

Line item 128 Income (loss) before taxes and extraordinary items
Report the sum of items 121, 125, 126, and 127, minus items 122, 123, and 124.

Line item 129 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 130 Income (loss) before extraordinary items and other adjustments
Report the amount of item 128 minus item 129.

Line item 131 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 Y-9C,
Schedule HI, item 11.

Line item 132 Net income (loss) attributable to BHC and minority interests
Report the sum of item 130 and item 131.

Line item 133 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 134 Net income (loss) attributable to BHC
Report the amount of item 132 minus item 133.

Line item 135 Effective Tax Rate (%)
Report the amount of item 132 divided by item 133, multiplied by 100.

Line items 136 through 139 REPURCHASE RESERVE/LIABILITY FOR MORTGAGE REPS AND
WARRANTIES:
Line item 136 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 137 Provisions during the quarter
Report the amount of provisions during the quarter to the repurchase reserve/liability for mortgage
24

representations and warranties.

Line item 138 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.
Note: Large and noncomplex BHCs firms that are not required to file the FR Y-14A Schedule A,
Summary, Mortgage Repurchase sub-schedule must report the projected values for this item.

Line item 139 Reserve, current quarter
Report the sum of items 136 and 137 minus item 138.

A.1.b—Balance Sheet
For each scenario used, input the loan balance projections in the various line items in this subschedule. 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 and 2.

Line item 4 Securitizations (investment grade)
Investment grade means that the entity to which the Board-regulated institution 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.
26

Line item 8 First lien mortgages
Report loans secured by first liens on 1 to 4 family residential properties, excluding closed-end first
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, non-residential
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)
27

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)
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, non-residential (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 in
28

the FR Y-9C, Schedule HC-C, items 2.a, 2.b, 3, 4.a, 4.b, 7, 9.a, 9.b.1, 9.b.2, 10.b, excluding corporate and
small business credit card loans included in the FR Y-9C, Schedule HC-C, line 4.a.

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
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
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 Y9C, 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.
30

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)
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 63 and 64.

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).
31

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.
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.
32

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 risk
rating is not used or that uses a different scale than other corporate loans reported in the FR Y-9C,
Schedule HC-C, items 2.a, 2.b, 3, 4.a, 4.b, 7, 9.a, 9.b.1, 9.b.2, 10.b, excluding corporate and small
business credit card loans included in the FR Y-9C, Schedule HC-C, line 4.a.

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
33

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 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.

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.
35

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 Sub-schedule.

Line item 111 Loans and Leases (Held for Investment 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.

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.
36

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
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 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 118-122, 126, 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 142 LIABILITIES:
Line item 132 Deposits in Domestic Offices
37

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 Unconsolidated Trusts Issuing TruPS and
TruPS Issued by Consolidated Special Purpose Entities
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 Y9C, 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,
Schedule HC-L, items 1.c.(1), 1.c.(2), 1.e.(1), 1.e.(2), 1.e.(3), 2, 3, and 4.

A.1.c—Risk-Weighted Assets (RWA)
A.1.c.1—Standardized RWA
All BHCs are required to complete the “Standardized RWA” sub-schedule for all reporting quarters
starting January 1, 2015.

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 sub-schedule. 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 sub-schedule. Please refer to 78 Federal Register 62250, October 11, 2013
and 78 Federal Register 76521, December 18, 2013 for details of the requirements.
Standardized Approach Credit Risk
Line item 1 Cash and balances due from depository institutions
Report the risk-weighted asset amount consistent with the definition for FR Y-9C,
HC-R, Part II, Line Item 1.

Securities
Line item 2a Held-to-maturity (excluding securitizations):
Report the risk-weighted asset amount consistent with the definition for FR Y-9C,
HC-R, Part II, Line Item 2a.

Line item 2b Available-for-sale (excluding securitizations):
Report the risk-weighted asset amount consistent with the definition for FR Y-9C,
HC-R, Part II, Line Item 2b.

Line item 3 Federal funds sold
Report the risk-weighted asset amount consistent with the definition for FR Y-9C,
HC-R, Part II, Line Item 3a.

Loans and leases on held for sale
Line item 4a Residential mortgage exposures
Report the risk-weighted asset amount consistent with the definition for the FR Y-9C, Part II, Line
item 4a.

Line item 4b High Volatility Commercial Real Estate
Report the risk-weighted amount consistent with the definition for the FR Y-9C, HC-R, Part II, Line
item 4b.

Line item 4c Exposures past due 90 days or more or on nonaccrual
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
item 4c.
Line item 4d All other exposures
Report the risk-weighted asset amount consistent with the definition for the FR Y-9C, HC-R, Part II,
40

Line item 4d.

Loans and leases, net of unearned income
Line item 5a Residential mortgage exposures
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 5a.

Line item 5b High Volatility Commercial Real Estate
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 5b.

Line item 5c Exposures past due exposures 90 days or more or on nonaccrual
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 5c.
Line item 5d All other exposures
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 5d.

Line item 6 Trading assets (excluding securitizations that receive standardized charges)
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 7.

Line item 7a All other assets
Report the risk-weighted asset amount consistent with the definition of Y-9C, HC-R, Part II, line item
8.

Line item 7b Separate account bank-owned life insurance
Report the risk-weighted asset amount consistent with the definition of Y-9C, HC-R, Part II, line item
8a.
Line item 7c Default fund contributions to central counterparties
Report the risk-weighted asset amount consistent with the definition of Y-9C, HC-R, Part II, line item
8b.
On-balance sheet securitization exposures

Line item 8a Held-to-maturity
Report the risk-weighted asset amount consistent with the definition for FR Y-9C,
HC-R, Part II, Iine Item 9a.

Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 9c.
Line item 8d All other on-balance sheet securitization exposures
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 9d.

Line item 9 Off-balance sheet securitization exposures
Report the risk-weighted asset amount consistent with the definition for FR Y-9C,
HC-R, Part II, Line Item 10.

Line item 10 RWA for Balance Sheet Asset Categories (sum of items 1 through 8d)
This item is shaded and is derived from other items in the schedule, no input required.

Derivatives and Off-Balance Sheet Items
Line item 11 Financial standby letters of credit
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 12.

Line item 12 Performance standby letters of credit and transaction related contingent items
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 13.

Line item 13 Commercial and similar letters of credit with an original maturity of one year or
less
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 14.
Line item 14 Retained recourse on small business obligations sold with recourse
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 15.
Line item 15 Repo-style transactions
Report the risk-weighted asset amount consistent with the definition for FR Y-9C,
HC-R, Part II, Line Item 16.

Line item 16 All other off-balance sheet liabilities
Report the risk-weighted asset amount consistent with the definition for FR Y-9C,
HC-R, Part II, Line Item 17.

Line item 17a Unused commitments: Original maturity of one year or less, excluding ABCP
conduits
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 18a.
Line item 17b Unused commitments: Original maturity of one year or less to ABCP conduits
42

Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 18b.

Line item 17c Unused commitments: Original maturity exceeding one year
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 18c.
Line item 18 Unconditionally cancelable commitment
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 19.

Line item 19 Over-the-counter derivatives
Report the risk-weighted asset amount consistent with the definition for FR Y-9C,
HC-R, Part II, Line Item 20.

Line item 20 Centrally cleared derivatives
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 21.

Line item 21 Unsettled transactions (failed trades)
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 22.
Line item 22 RWA for Assets, Derivatives and Off-Balance-Sheet Asset Categories
This item is a shaded cell and is derived from the sum of items 9 through 21.

Line item 23 RWA for purposes of calculating the allowance for loan and lease losses (ALLL)
1.25 percent threshold
Report the risk-weighted asset amount consistent with the definition for FR Y-9C,
HC-R, Part II, Line Item 26.
Market Risk

Line items 24 through 40 are applicable only to BHCs that are subject to the market risk capital rule.
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 24 Value-at-risk (VaR)-based capital requirement
Report the risk-weighted amount consistent with the definition for FFIEC 102 Line Item 4.
Line item 25 Stressed VaR-based capital requirement
Report the risk-weighted amount consistent with the definition for FFIEC 102 Line Item 7.
Specific risk add-on
Line item 26 Debt Positions
Report the risk-weighted amount consistent with the definition for FFIEC 102 Line Item 8
43

Line item 27 Equity positions
Report the risk-weighted amount consistent with the definition of FFIEC 102 Line Item 9.

Line item 28 Capital requirements for securitization positions using the Simplified
Supervisory Formula Approach (SSFA) or applying a specific risk-weighting factor of 1250
percent.
Report the risk-weighted amount consistent with the definition of FFIEC 102 Line Item 10.

Line item 29 Standardized measure of specific risk add-ons (sum of items 26, 27, and 28)
This item is the derived sum of line item 26, 27, and 28. The risk-weighted amount should be
consistent with the definition for the FFIEC 102 Line item 14.
Item 30 is not applicable to an institution that does not calculate a modeled measure of
incremental risk.
Line item 30 Incremental risk charge requirement
Report the risk-weighted amount consistent with the definition for FFIEC 102 Line Item 18.
Line item 31 Modeled comprehensive risk measure
Report the risk-weighted amount consistent with the definition for FFIEC 102 Line Item 19.

Line item 32 Standardized measure of specific risk add-ons for net long correlation trading
positions
Report the risk-weighted amount consistent with the definition of FFIEC 102 Line Item 26.

Line item 33 Standardized measure of specific risk add-ons for net short correlation trading
positions
Report the risk-weighted amount consistent with the definition of FFIEC 102 Line Item 34

Line item 34 Standardized measure of specific risk add-ons (greater of item 32 or 33)
This item is derived as the greater of Line Item 32 or 33.

Line item 35 Surcharge for modeled correlation trading positions (item 34 multiplied by
0.08)
This item is derived as product of line item 34 multiplied by 0.08. This item should be consistent
with the risk-weighted amount for FFIEC 102 Line Item 37.

Line item 36 Comprehensive risk capital measure requirement
Report the risk-weighted amount consistent with the definition for FFIEC 102 Line Item 42. Only if a
BHC has received supervisory approval of its comprehensive risk model effectiveness, report the
risk-weighted asset amount consistent with the definition for FFIEC 102 Line Item 48.
De minimis positions and other adjustments

Line item 37 Capital requirement for all de minimis exposures
RReport the risk-weighted amount consistent with the definition of FFIEC 102 Line Item 52

Line item 38 Additional capital requirement
Report the risk-weighted amount consistent with the definition of FFIEC 102 Line Item 53.
44

Line item 39 Sum of items 37 and 38
This item is derived as sum of item 37 and item 38. The risk-weighted amount should be consistent
with the definition of FFIEC 102 Line Item 54.

Market risk-weighted assets

Line item 40 Standardized market risk-weighted assets: Sum of items 24, 25, 29, 30 (if
applicable), 36 (if applicable), and 39
This item is derived as the sum of items 24, 25, 29, 30 (if applicable), 36 (if applicable), and 39.

Line item 41 Risk-weighted assets before deductions for excess allowance of loan and lease
losses and allocated risk transfer risk reserve
This item is a shaded cell and is derived from the sum of items 22 and 40.
Line item 42 Less: Excess allowance for loan and lease losses
Report the asset amount consistent with the definition for FR Y-9C, HC-R, Part II,
Line Item 29.

Line item 43 Less: Allocated transfer risk reserve
Report the asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line Item 30.

Line item 44 Total risk-weighted assets
This item is a shaded cell and is derived from item 41 minus the sum of items 42 and 43.
Memoranda Items – Derivatives
Report all memoranda items lines 45 through 48g.

Line item 45 Current credit exposure across all derivative contracts covered by the
regulatory capital rules
Report the total current credit exposure amount for all interest rate, foreign exchange rate and gold,
credit (investment grade reference assets), credit (non-investment grade reference assets), equity,
precious metals (except gold), and other derivative contracts covered by the regulatory capital rules
after considering applicable legally enforceable bilateral netting agreements. Banking organizations
that are subject to Subpart F of the regulatory capital rules should exclude all covered positions
subject to these guidelines, except for foreign exchange derivatives that are outside of the trading
account. Foreign exchange derivatives that are outside of the trading account and all OTC
derivatives continue to have a counterparty credit risk capital charge and, therefore, a current credit
exposure amount for these derivatives should be reported in this item.

Line item 46 Notional principal amounts of over-the-counter derivative contracts
This item is a shaded cell and is derived from the sum of lines 47a through 47g.

Report in the appropriate sub-item the notional amount or par value of all OTC derivative contracts,
including credit derivatives that are subject to the regulatory capital rules. Such contracts include
swaps, forwards, and purchased options.
Line item 47a Interest rate
Report interest rate contracts that are subject to the regulatory capital rules.
45

Line item 47b Foreign exchange rate and gold
Report foreign exchange contracts and the remaining maturities of gold contracts that are subject to
the regulatory capital rules.
Line item 47c Credit (investment grade reference asset)
Report credit derivative contracts where the reference entity meets the definition of investment
grade as described in 12 CFR 217.2 of the regulatory capital rule.
Line item 47d Credit (non-investment grade reference asset)
Report credit derivative contracts where the reference entity does not meet the definition of
investment grade as described in 12 CFR 217.2 of the regulatory capital rule.
Line item 47e Equity
Report equity derivative contracts that are subject to the regulatory capital rules.

Line item 47f Precious metals (except gold)
Report other precious metals contracts that are subject to the regulatory capital rules. Report all
silver, platinum, and palladium contracts.

Line item 47g Other
Report other contracts that are subject to the regulatory capital rules. For contracts with multiple
exchanges of principal, notional amount is determined by multiplying the contractual amount by the
number of remaining payments (e.g., changes of principal) in the derivative contract.
Line item 48 Notional principal amounts of centrally cleared derivative contracts
This item is a shaded cell and is derived from the sum of lines 48a through 48g.

Report in the appropriate sub-item the notional amount or par value of all centrally cleared
derivative contracts, including credit derivatives that are subject to the regulatory capital rules. Such
contracts include swaps, forwards, and purchased options.
Line item 49a Interest rate
Report interest rate contracts that are subject to the regulatory capital rules.

Line item 49b Foreign exchange rate and gold
Report foreign exchange contracts and the remaining maturities of gold contracts that are subject to
the regulatory capital rules.
Line item 49c Credit (investment grade reference asset)
Report credit derivative contracts where the reference entity meets the definition of investment
grade as described in 12 CFR 217.2 of the regulatory capital rule.
Line item 49d Credit (non-investment grade reference asset)
Report credit derivative contracts where the reference entity does not meet the definition of
investment grade as described in 12 CFR 217.2 of the regulatory capital rule.
Line item 49e Equity
Report equity derivative contracts that are subject to the regulatory capital rules.
46

Line item 49f Precious metals (except gold)
Report other precious metals contracts that are subject to the regulatory capital rules. Report all
silver, platinum, and palladium contracts.

Line item 49g Other
Report other contracts that are subject to the regulatory capital rules. For contracts with multiple
exchanges of principal, notional amount is determined by multiplying the contractual amount by the
number of remaining payments (e.g., changes of principal) in the derivative contract.

A.1.c.2—Advanced RWA

Please note that for purposes of CCAR 2017, BHCs are NOT required to fill out the
“Advanced RWA” sub-schedule. Large and noncomplex firms are not required to complete this

subschedule.

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” subschedule.

MDRM codes have been included in the sub-schedule (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 sub-schedule. 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 sub-schedule. 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 items 1 through 57: 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 sum of items 2, 13, 20, 47, 49, 55 32 or 33, and 40 if
greater than 0 or 50 if greater than zero.

Line items 2 through 57 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) .
47

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 58 through 73, refer to instructions for items 12 through 30, respectively, for
market risk under the “General RWA” sub-schedule.

Line item 74 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 75 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).
Line item 76 Total RWA
This item is a shaded cell and is derived from sum of items 1, 56, 73, 74 minus item 75.

A.1.d—Capital

The Capital – CCAR and Capital – DFAST sub-schedules 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.

A BHC should consult the CCAR Instructions and the capital plan rule (12 CFR 225.8) for
information regarding the capital action assumptions to use in completing the Capital – CCAR subschedule. A BHC should consult the CCAR instructions and the covered company company-run
stress test rule (12 CFR 252.56(b)) for information regarding the capital action assumptions to use
in completing the Capital – DFAST sub-schedule. In the mid-cycle stress tests, a BHC should leave
the Capital – CCAR sub-schedule blank.

All data collected in the Capital sub-schedules should be reported on a quarterly basis and not on a
year-to-date, cumulative basis. Note that line item 105, Total number of bank holding company
common shares outstanding, and line item 114, Common shares outstanding, should be reported in
millions of shares.
All BHCs are required to provide projections of common equity tier 1 capital, tier 1 capital, and total
capital based on the revised regulatory capital rule for all quarters.

Under the Board’s capital plan and stress test rules, a BHC’s calculations of pro forma regulatory
capital ratios over the planning horizon shall not include estimates using the advanced approaches
(See 12 CFR 225.8.(b)(3)(i), 12 CFR 252.43(d)(1), and 12 CFR 252.53(d)(1)). Accordingly, for
actual and projected line items on the FR Y-14A Summary Schedule Capital – CCAR and Capital –
DFAST sub-schedules, BHCs should not use the advanced approaches. For example, in line item 34,
“All other deductions from (additions to) common equity tier 1 capital before threshold-based
deductions,” an advanced approaches BHC should not include expected credit losses that exceed
48

the eligible credit reserves.

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.

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 FR Y-9C, Schedule HI-A, line item 1 (except FR Y-9C, Schedule HI-A, line 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 FR Y-9C, Schedule HI-A, line item 2.

Line item 3 Balance end of previous QUARTER as restated
Report the sum of line 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 FR Y-9C, Schedule HIA, line item 4.

Line item 5 Sale of perpetual preferred stock, gross
Report the sale of perpetual preferred stock, gross, as defined in FR Y-9C, Schedule HI-A, line 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 FR Y-9C, Schedule
HI-A, line item 5.b.
Line item 7 Sale of common stock, gross
Report the sale of common stock, gross, as defined in FR Y-9C, Schedule HI-A, line item 6.a.

Line item 8 Conversion or retirement of common stock
Report the conversion or retirement of common stock, as defined in FR Y-9C, Schedule HI-A, line
item 6.b. Note: increases and decreases in additional paid in capital (APIC) attributable to the
amortization of employee stock compensation and any changes in APIC, or common stock as a result
of the actual issuance of common stock for the employee stock compensation should be captured in
this line item.
Line item 9 Sale of treasury stock

Report the sale of treasury stock, as defined in FR Y-9C, Schedule HI-A, line item 7.

Line item 10 Purchase of treasury stock
Report the purchase of treasury stock, as defined in FR Y-9C, Schedule HI-A, line item 8.

Line item 11 Changes incident to business combinations, net
Report the changes incident to business combinations, net, as defined in FR Y-9C, Schedule HI-A, line
item 9.
Line item 12 Cash dividends declared on preferred stock
Report cash dividends declared on preferred stock, as defined in FR Y-9C, Schedule HI-A, line item
10.

Line item 13 Cash dividends declared on common stock
Report cash dividends declared on common stock, as defined in FR Y-9C, Schedule HI-A, line item 11.
Line item 14 Other comprehensive income
Report other comprehensive income, as defined in FR Y-9C, Schedule HI-A, line 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 FR Y-9C, Schedule HI-A, line item 13.

Line item 16 Other adjustments to equity capital (not included above)
Report other adjustments to equity capital, not included above, as defined in FR Y-9C, Schedule HI-A,
line item 14. Report amounts separately and provide a text explanation of each type of adjustment
to equity capital included in this line item in item Memoranda 1 (line item 124) at the end of this
sub-schedule. Note: increases and decreases in additional paid in capital (APIC) attributable to the
amortization of employee stock compensation and any changes in APIC, treasury or common stock
as a result of the actual issuance of common stock for the employee stock compensation should not
be captured in this line item, instead the impact should be captured in line items 7, 8, 9, and/or 10 as
appropriate.
Line item 17 Total bank holding company equity capital end of current period
This line item is a shaded cell and is derived from the sum of line items 3, 4, 5, 6, 7, 8, 9, 11, 14, 15
and 16, less line items 10, 12 and 13. Note that this line item should correspond to the definition in
FR Y-9C, Schedule HC, line item 27a.

Regulatory Capital per Revised Regulatory Capital Rule (July 2013)

All advanced approaches BHCs and opt-in BHCs must complete the following section. Where
applicable, please reflect the transition provisions for the appropriate line item, per the 2013
revised regulatory capital rule.
Line item 18 AOCI opt-out election

A holding company that is not an advanced approaches holding company may make 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 holding company that makes an AOCI
opt-out election must enter ‘‘1’’ for ‘‘Yes’’ in line item 18. There are no transition provisions
applicable to reporting line item 21, if a holding company makes an AOCI opt-out election.

A holding company (except an advanced approaches holding company) must make its AOCI opt-out
election on the holding company’s March 31, 2015 FR Y-9C report. For a holding company that
comes into existence after March 31, 2015, the holding company must make its AOCI opt-out
election on the holding company’s first FR Y-9C report. After a holding company initially makes its
AOCI opt-out election, the holding company must report its election in each Y-14A report thereafter.
With prior notice to the Federal Reserve, a holding company resulting from a merger, acquisition, or
purchase transaction may make a new AOCI opt-out election, as described in section 22(b)(2) of the
revised regulatory capital rules.
Common Equity Tier 1
Line item 19 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-R, part I,
line item 1, 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-R, part I, line item 1
as follows: include the net amount formally transferred to the surplus account, including capital
contributions, 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 20 Retained earnings
Report the amount of the holding company’s retained earnings as defined in FR Y-9C, Schedule HCR, part I, line item 2.

Line item 21 Accumulated other comprehensive income (AOCI)
Report the amount of AOCI as defined in FR Y-9C, Schedule HC-R, part I, line item 3.
51

Line item 22 Common equity tier 1 minority interest includable in common equity tier 1
capital.
Report the aggregate amount of common equity tier 1 minority interest consistent with 12 CFR
217.21 of the revised regulatory capital rules. Report the amount of the holding company’s common
equity tier 1 minority interest includable in common equity tier 1 capital as defined in FR Y-9C,
Schedule HC-R, part I, line item 4.

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.
Line item 23 Common equity tier 1 capital before adjustments and deductions
This line item is a shaded cell and is derived from the sum of line items 19 through 22. This item
should align with the definition in FR Y-9C, Schedule HC-R, line item 5.

Common equity tier 1 capital: adjustments and deductions(where applicable, report all line
items reflective of transition provisions)
Line item 24 Goodwill net of associated deferred tax liabilities (DTLs)
Report the amount of goodwill as defined in FR Y-9C, Schedule HC-R, part I, line item 6.

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 line 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 line 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 line item.
52

Line item 25 Intangible assets (other than goodwill and mortgage servicing assets (MSAs)),
net of associated DTLs
Report the amount of intangible assets as defined in FR Y-9C, Schedule HC-R, part I, line item 7.
Report all intangible assets (other than goodwill and MSAs) net of associated DTLs, included in FR Y9C, Schedule HC-M, line 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, line item 12.b, and all other
identifiable intangibles, reported in FR Y-9C, Schedule HC-M, line item 12.c, do not qualify for
inclusion in common equity tier 1 capital and should be included in this line 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 line 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 line 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.

If the amount reported for other identifiable intangible assets in FR Y-9C, Schedule HC-M, line 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 line item.

Line item 26 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 as defined in FR Y-9C, Schedule HC-R, part I, line item 8, 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 18 is “1” for “Yes”, complete items 27 through 31 only for AOCI related adjustments.

Line item 27: AOCI related adjustments: 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, as defined in FR Y-9C, Schedule HC-R, part I, line item 9a, “Accumulated other
comprehensive income.” If the amount is a net gain, report it as a positive value in this line item. If
the amount is a net loss, report it as a negative value in this line item.

Line item 28: AOCI related adjustments: 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 as defined in FR Y-9C, Schedule
HC-R, part I, line item 9b, “Accumulated other comprehensive income.”
53

Line item 29: AOCI related adjustments: Accumulated net gains (losses) on cash flow hedges
Report the amount of accumulated net gains (losses) on cash flow hedges as defined in FR Y-9C,
Schedule HC-R, part I, line item 9c, “Accumulated other comprehensive income.” If the amount is a
net gain, report it as a positive value in this line item. If the amount is a net loss, report it as a
negative value in this line item.

Line item 30: AOCI related adjustments: 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 as defined in FR Y-9C, Schedule HC-R, part I, line item 9d,
“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 the line
item above. If the amount is a net gain, report it as a positive value in this line item. If the amount is a
net loss, report it as a negative value in this line item.
Line item 31: AOCI related adjustments: 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 defined in FR Y-9C, Schedule HC-R, part I, item 9e,
“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 18 is “0” for “No”, complete item 32 only for AOCI related adjustments.

Line item32 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, as defined in FR Y-9C, Schedule HC-R, part I, line item 9f. 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.

Line item 33 Other deductions from (additions to) common equity tier 1 capital before
threshold-based deductions: 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) as defined in FR Y-9C, Schedule HC-R, part I, line
item 10a, prior to the 10% and 15% threshold deductions, related to changes in the fair value of
54

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 line item. If the amount is a net loss, report it as a negative
value in this line item.
Advanced approaches holding companies only: include the credit spread premium over the risk free
rate for derivatives that are liabilities.

Line item 34 Other deductions from (additions to) common equity tier 1 capital before
threshold-based deductions: 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 as defined
in FR Y-9C, Schedule HC-R, part I, line item 10b, that are not included in line items above, as
described below.
(1) After-tax gain-on-sale in connection with a securitization exposure.
Report the same amount as defined in the subcomponent of FR Y-9C, Schedule HC-R, part I,
line item 10b. 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.
Report the same amount as defined in the subcomponent of FR Y-9C, Schedule HC-R, part I,
line item 10b. 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.
Report the same amount as defined in the subcomponent of FR Y-9C, Schedule HC-R, part I,
line item 10b. 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. 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.
55

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.
Report the same amount as defined in the subcomponent of FR Y-9C, Schedule HC-R, part I,
line item 10b. 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) Advanced approaches holding companies only that exit parallel run. 9
Report the same amount as defined in the subcomponent of FR Y-9C, Schedule HC-R, part I,
line item 10b. Include the amount of expected credit loss that exceeds the eligible credit
reserves.

Line item 35 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
This line item should be derived as line item 66, reflective of any applicable transition provisions,
and should correspond to the definition in FR Y-9C, Schedule HC-R, part I, line item 11.
A holding company has a non-significant investment in the capital of an unconsolidated financial
institution when it owns 10 percent or less of the issued and outstanding common shares of that
institution.

Line item36 Subtotal (item 23 minus items 24 through 35)
This item is a shaded cell and is derived from line item 23 minus line items 24 through 35. This
should correspond to the definition in FR Y-9C, Schedule HC-R, part I, line item 12.

Line item 37 Significant investments in the capital of unconsolidated financial institutions in
9

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.

the form of common stock, net of associated DTLs, that exceed 10 percent common equity tier
1 capital deduction threshold
This line item should be derived from line item 71, reflective of any applicable transition provisions,
and should correspond to the definition in FR Y-9C, Schedule HC-R, part I, line item 13.

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 line item 36,
report the difference as this line item.
(3) If the amount in (2) is less than 10 percent of the amount of the subtotal in line item 36,
report zero.

If the holding company included embedded goodwill in line item 24, to avoid double counting, the
xholding 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 38 MSAs, net of associated DTLs, that exceed the 10 percent common equity tier 1
capital deduction threshold
This line item should be derived from line line item 76, reflective of any applicable transition
provisions, and should correspond to the definition in FR Y-9C, Schedule HC-R, part I., line item 14.
Report the amount of MSAs included in FR Y-9C, Schedule HC-M, line 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, line 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 line item 60,
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 line item 60,
enter zero.

Line item 39 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 line item should be derived from line item 79, reflective of any applicable transition provisions,
and should correspond to the definition in FR Y-9C, Schedule HC-R, part I, line item 15.
57

(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 of the subtotal in line item 36,
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 line item 36,
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 40 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 line item should be derived from line item 84, reflective of any applicable transition provisions,
and should correspond to the definition in FR Y-9C, Schedule HC-R, part I, line item 16.
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).

Line item 41 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 as defined in FR Y-9C, Schedule HC-R, part I, line item 17,
related to investments in own additional tier 1 and tier 2 capital instruments, reciprocal cross
holdings, non-significant investments in the capital of unconsolidated financial institutions, and noncommon 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 corresponding additional tier 1 and tier 2 deductions in line items 47 and 57.
Line item 42 Total adjustments and deductions for common equity tier 1 capital
This line item is a shaded cell that is derived from the sum of line items 37 through 41. This item
should correspond to the definition in FR Y-9C, Schedule HC-R, part I, line item 18.

Line item 43 Common equity tier 1 capital
This line item is a shaded cell that is derived from line item 36 minus line item 42. This line item is
the numerator of the holding company’s common equity tier 1 risk-based capital ratio, which should
align with the definition in FR Y-9C, Schedule HC-R, part I, line item 19.

Additional tier 1 capital

Line item 44 Additional tier 1 capital instruments plus related surplus
Report this line item as defined in FR Y-9C, Schedule HC-R, part I, line item 20. Report the portion of
noncumulative perpetual preferred stock and related surplus included in FR Y-9C, Schedule HC, line
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 45 Non-qualifying capital instruments subject to phase out from additional tier 1
capital
Report this line item as defined in FR Y-9C, Schedule HC-R, part I, line item 21, subject to the
applicable phase-out schedule as described within the Y-9C. Report the total amount of nonqualifying capital instruments that were included in tier 1 capital and outstanding as of January 1,
2014 according to the following criteria:

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 217.20 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).
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 217.20(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 are fully includable in tier 2 capital. 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.

Line item46 Tier 1 minority interest not included in common equity tier 1 capital
Report this line item as defined in FR Y-9C, Schedule HC-R, part I, line item 22 – include the amount
of tier 1 minority interest that is applicable at the consolidated level, as described below.
For each consolidated subsidiary, perform the calculations in steps (1) through (10) as laid out in
the HC-R, part I instructions. Sum up the results from step 10 for each consolidated subsidiary and
report the aggregate number in this line item.
59

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 47 Additional tier 1 capital before deductions
This is a shaded cell that is derived as the total of line items 44 through 46. This item should align
with the definition in FR Y-9C, Schedule HC-R, part I, line item 23.
Line item 48 Additional tier 1 capital deductions
Report this line item as consistent with FR Y-9C, Schedule HC-R, part I, line item 24, including all
applicable transition provisions. Report additional tier 1 capital deductions as the sum of the
following elements:
a. 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
(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

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.
60

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:
(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 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
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

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, defined benefit pension fund
assets, changes in fair value of liabilities due to changes in own credit risk, and expected credit
losses during the transition period as applicable.

Line item 49 Additional tier 1 capital
Report this line item as defined in FR Y-9C, Schedule HC-R, part I, Part I, line item 25.
Tier 1 capital

Line item 50 Tier 1 capital (sum of items 43 and 49)
Item 74 is a shaded cell and is derived from the sum of line items 43 and 49 and should be
consistent with the definition in FR Y-9C, Schedule HC-R, part I, line item 26.
Tier 2 capital

Line item 51 Tier 2 capital instruments plus related surplus
Report the amount as defined in FR Y-9C, Schedule HC-R, part I, line item 27. Report tier 2
capital instruments that satisfy all eligibility criteria under the revised regulatory capital rules
and related surplus.

Line item 52 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, as defined in FR Y-9C,
Schedule HC-R, part I, line item 28.

Line item 53 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, as defined in FR Y-9C, Schedule HC-R, part I, line item 29. For each consolidated
subsidiary, perform the calculations in steps (1) through (10) outlined within the Y-9C, part I, line
item 29 instructions. Sum up the results for each consolidated subsidiary and report the aggregate
number in this line item.
Line item 54 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, as defined in FR Y-9C, Schedule HC-R, part I, line item 30a. None of the holding
company’s allocated transfer risk reserve, if any, is includable in tier 2 capital.

Line item 55 (Advanced approaches holding companies that exit parallel run only): eligible
credit reserves includable in tier 2 capital
BHCs do not have to report this line item.

Line item 56 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
BHCs should reporte this line item consistent with the definition in FR Y-9C, Schedule HC-R, part I,
line item 31.
(i) Holding companies that entered “1” for “Yes” in item 18:
Report the pretax net unrealized holding gain (i.e., the excess of fair value as reported in
FR Y-9C, Schedule HC-B, line item 7, column D, over historical cost as reported in FR Y-9C,
Schedule HC-B, line 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 line 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 18:
Do not apply any transition provision multiplier for this line item.
62

Line item 57 Tier 2 capital before deductions
This line item is a shaded cell that is derived from the sum of line items 51, 52, 53, 54, and 56.. This
line item should be consistent with the definition in FR Y-9C, Schedule HC-R, part I, line item 32.a.

Line item 58 (Advanced approaches holding companies that exit parallel run only): Tier 2
capital before deductions, reflective of transition procedures
BHCs do not have to report this line item.

Line item 59 Tier 2 capital deductions
Report total tier 2 capital deductions as defined in the FR Y-9C, Schedule HC-R, part I, line item 33, 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
or, if there is not enough additional tier 1 capital, from common equity tier 1 capital.

a. Investments in own additional tier 2 capital instruments.
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
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.
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.
Calculate this amount as follows:
(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
63

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.
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
accordance with the revised regulatory capital rules.

Line item 60 Tier 2 capital
This line item is a shaded cell that is derived from line item 57 minus line item 59. This line item
should be consistent with the definition in FR Y-9C, Schedule HC-R, part I, line item 34.a.

Line item 61 (Advanced approaches holding companies that exit parallel run): Tier 2 capital,
reflective of transition provisions
BHCs are not required to complete this line item.
Total Capital
Line item 62 Total capital
This line item is a shaded cell that is derived from the sum of line items 50 and 60. This line item
should be consistent with the definition in FR Y-9C, Schedule HC-R, part I, line item 35.a.
Line item 63 (Advanced approaches holding companies that exit parallel run only): Total
capital, reflective of transition provisions (sum of items 50 and 61)
BHCs are not required to complete this line item.
Threshold Deductions Calculations

Non-significant investments in the capital of unconsolidated financial institutions in the form of
common stock, net of associated DTLs
Line item 64 Non-significant investments in the capital of unconsolidated financial
institutions in the form of common stock
Aggregate holdings of capital instruments relevant to non-significant investments in the capital of
unconsolidated financial entities. A holding company has a non-significant investment in the
capital of an unconsolidated financial institution (as defined in section 217.2 of the revised
regulatory capital rules) if it owns 10 percent or less of the issued and outstanding common
shares of that institution. The holding company may apply associated DTLs to this deduction. This
64

should correspond to the definition of non-significant investments in FR Y-9C, Schedule HC-R,
part I, line item 11.

Line item 65 10 percent common equity tier 1 deduction threshold for non-significant
investments in the capital of unconsolidated financial institutions in the form of common
stock
This line item is a shaded cell and is derived as ten percent of (line item 23 less line items 24
through34).

Line item 66 Amount of non-significant investments to be deducted from common equity tier
1 due to 10 percent deduction threshold
This line item is a shaded cell and is derived as line item 64 less line item 65. If line item 65 is
greater than line item 64 this is set to zero. This line item should be consistent with the definition in
FR Y-9C, Schedule HC-R, part I, line item 11.
Significant investments in the capital of unconsolidated financial institutions in the form of
common stock, net of associated DTLs
Line item 67 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 68 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 69 Significant investments in the capital of unconsolidated financial institutions in
the form of common stock net of short positions
This line item is a shaded cell and is the greater of line item 67 minus line item 68 or zero. This
line item should correspond to the definition of significant investments in FR Y-9C, Schedule HCR, part I, line item 13.
Line item 70 10 percent common equity tier 1 deduction threshold
This line item is a shaded cell and is derived from 10 percent of line item 36.

Line item 71 Amount to be deducted from common equity tier 1 due to 10 percent deduction
threshold
This line item is a shaded cell and is the greater of line item 69 minus line item 70. If line item 70 is
greater than line item 69 this is set to zero. This line item should be consistent with the definition in
FR Y-9C, Schedule HC-R, part I, line item 13.
65

MSAs, net of associated DTLs
Line item 72 Total mortgage servicing assets classified as intangible
Report the amount of MSAs included in Schedule HC-M, line item 12(a), prior to any netting of
associated DTLs.

Line item 73 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 item 26 ),
those deferred tax liabilities should not be deducted again here.

Line item 74 Mortgage servicing assets net of related deferred tax liabilities
This line item is a shaded cell and is derived as line item 72 minus line item73. This line item should
correspond to the definition of MSAs in FR Y-9C, Schedule HC-R, part I, line item 14.
Line item 75 10 percent common equity tier 1 deduction threshold
This line item is a shaded cell and is derived as 10 percent of line item 36.

Line item 76 Amount to be deducted from common equity tier 1 due to 10 percent deduction
threshold
This line item is a shaded cell and is derived from line item 74 minus line item75. If line item 75 is
greater than line item 74 this is set to zero. This line item should be consistent with the definition in
FR Y-9C, Schedule HC-R, part I, line item 14.
DTAs arising from temporary differences that could not be realized through net operating loss
carrybacks, net of related valuation allowances and net of DTLs
Line item 77 DTAs arising from temporary differences that could not be realized through net
operating loss carrybacks, net of related valuation allowances and net of DTLs
This is a shaded cell that is derived as line item 111 minus line item 112. This line item should
correspond to the definition of DTAs in FR Y-9C, Schedule HC-R, part I, line item 15.

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 78 10 percent common equity tier 1 deduction threshold
This line item is a shaded cell and is derived as 10 percent of line item 36.

Line item 79 Amount to be deducted from common equity tier 1 due to 10 percent deduction
threshold
This line item is a shaded cell and is derived from line items 77 minus78. If line item 78 is greater
than line item 77 this is set to zero. This line item should be consistent with the definition in FR Y-9C,
66

Schedule HC-R, part I, line item 15.
Aggregate of items subject to the 15% limit (significant investments, mortgage servicing assets
and deferred tax assets arising from temporary differences)
Line item 80 Sum of items 69, 74, and 77
This line item is a shaded cell and is derived as the sum of line items 69, 74, and 77.

Line item 81 15 percent common equity tier 1 deduction threshold
This line item is a shaded cell and is derived as 15 percent of line item 36. Starting January 1, 2018,
this line item is derived as 17.65 percent of (line item 36 minus line item 80).
Line item 82 Sum of items 71, 76, and 79
This line item is a shaded cell and is derived as the sum of line items 71, 76, and 79.

Line item 83 Item 80 minus item 82
This line item is a shaded cell and is derived from line items 80 minus line item 82.

Line item 84 Amount to be deducted from common equity tier 1 due to 15 percent deduction
threshold, prior to transition provision (greater of item 83 minus item 81 or zero)
This line item is a shaded cell and is derived as line items 81 minus line item 83. If line item 83 is
greater than line item 81 this is set to zero. This should correspond to the definition in FR Y-9C,
Schedule HC-R, part I, line item 16.

Total Assets for the Leverage Ratio (12 CFR 217)

Line item 85 Average total consolidated assets
Report the amount of average total consolidated assets as defined in FR Y-9C, Schedule HC-RHC-R,
part I line item 36.

Line item 86 Deductions from common equity tier 1 capital and additional tier 1 capital
Report the amount of deductions from common equity tier 1 capital and additional tier 1 capital as
defined inFR Y-9C, Schedule HC-R, part I line item 37.

Line item 87 Other deductions from (additions to) assets for leverage ratio purposes
Report the amount of other deductions from assets as defined in FR Y-9C, Schedule HC-R, part I line
item 38. 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 107 If the
amount is a net deduction, report it as a positive value in this line item. If the amount is a net
addition, report it as a negative value in this line item.

Line item 88 Total assets for the leverage ratio (line item 85 minus line items 86 and 87)
This line item is a shaded cell and is derived as line item 85 minus line items 86 and 87. This should
correspond to the definition in FR Y-9C, Schedule HC-R, part I line item 39.
67

REGULATORY CAPITAL AND RATIOS
Line item 89 Common Equity Tier 1
This line item is a shaded cell and is derived from line item 43.

Line item 90 Tier 1 Capital
This line item is a shaded cell and is derived from line item 50.

Line item 91 Total Capital
This line item is a shaded cell and is derived from line item 62.

Line item 92 Total Capital (advanced approaches institutions that exit parallel run only)
Respondents are not required to complete this line item.

Line item 93 Total risk-weighted assets using standardized approach
This should correspond to the definition of total risk-weighted assets in FR Y-9C, Schedule HC-R,
part I, line item 40.a. For Capital – CCAR, please report the total amount of Standardized RWA, as
reported on line item 44 of FR Y-14 A.1.c.2, Schedule A – Summary Standardized RWA sub-schedule.
For Capital – DFAST, report total risk-weighted assets as calculated consistent with the DFAST
capital action assumptions.

Line item 94 (Advanced approaches holding companies that exit parallel run only): total riskweighted assets using advanced approaches rules
BHCs are not required to fill out this line item.
Line item 95 Total Assets for the Leverage Ratio per revised regulatory capital rule
This is derived from line item 88 and should correspond to definition in FR Y-9C, Schedule HC-R,
part I, line item 39.
Line item 96 Common Equity Tier 1 Ratio (%)
This line item is derived from line item89 divided by line item 93. This line item should
correspond to definition in FR Y-9C, Schedule HC-R, part I, line item 41.A.

Line item 97 Common Equity Tier 1 Ratio (%) (advanced approaches institutions that
exit parallel run only)
BHCs are not required to fill out this line item.

Line item 98 Tier 1 Capital Ratio (%)
This line item is derived from line item90 divided by line item 93. This line item should correspond
to definition in FR Y-9C, Schedule HC-R, part I, line item 42.A.

Line item 99 Tier 1 Capital Ratio (%) (advanced approaches institutions that exit parallel run
only)
BHCs are not required to fill out this line item.
Line item 100 Total risk-based capital ratio (%)
This line item is derived from line item 91 divided by line item 93. This line item should correspond
68

to definition in FR Y-9C, Schedule HC-R, part I, line item 43.A.

Line item 101 Total risk-based capital ratio (%) (advanced approaches institutions that exit
parallel run only)
BHCs are not required to fill out this line item.

Line item 102 Tier 1 Leverage Ratio (%)
This line item is derived from line item90 divided by line item 95. This line item should correspond
to definition in FR Y-9C, Schedule HC-R, part I, line item 44.

Schedule HC-F—Other Assets
Line item 103 Net deferred tax assets
Report net deferred tax assets, as defined in FR Y-9C, Schedule HC-F, line item 2.
Schedule HC-G—Other Liabilities
Line item 104 Net deferred tax liabilities
Report net deferred tax liabilities, as defined in FR Y-9C, Schedule HC-G, line item 2.
Schedule HC-M—Memoranda
Line item 105 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 FR Y-9C, Schedule HC-M, line item 1.
Issuances associated with the U.S. Department of Treasury Capital Purchase Program
Line item 106 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 FR Y-9C, Schedule HC-M, line item
24.a.

Line item 107 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 FR Y-9C, Schedule HC-M, line item
24.b.

Deferred Tax Asset Information
Line item 108 Net operating loss carrybacks
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 line items 125, 126, and 127.

Line item 109 Deferred tax assets that arise from net operating loss and tax credit
carryforwards, net of DTLs, but gross of related valuation allowances
Report the aggregate amount of DTAs that arise from net operating loss and tax credit
carryforwards, net of associated DTLs, but gross of associated valuation allowances. This line item
should correspond to the definition of DTAs in FR Y-9C, Schedule HC-R, part I, line item 8, before the
application of any transition provisions plus any related valuation allowances.
Line item 110 Valuation allowances related to deferred tax assets that arise from net
operating loss and tax credit carryforwards
Report any valuation allowances related to DTAs that arise from net operating loss and tax credit
carryforwards, net of associated DTLs.

Line item 111 Deferred tax assets arising from temporary differences that could not be
realized through net operating loss carrybacks, net of DTLs, but before related valuation
allowances
Report the aggregate amount of DTAs arising from temporary differences that could not be realized
through net operating loss carrybacks, net of DTLs, but gross of related valuation allowances. This
line item should correspond to the gross amount of DTAs arising from temporary differences that
could not be realized through net operating loss carrybacks, net of DTLs as defined in FR Y-9C,
Schedule HC-R, part I, line item 15, plus any related valuatation allowances. That is, this is the
amount of DTAs from temporary differences that could not be realized through net operating loss
carrybacks, net of DTLs, subject to the 10 percent common equity tier 1 capital threshold, before the
application of any transition provisions plus any related valuation allowances.

Line item 112 Valuation allowances related to DTAs arising from temporary differences that
could not be realized through net operating loss carrybacks
Report any valuation allowances related to DTAs arising from temporary differences that could not
be realized through net operating loss carrybacks, net of DTLs.
Supplemental Capital Action Information

Line item 113 Cash dividends declared on common stock
Line item 114 Common shares outstanding (Millions)
Line item 115 Common dividends per share ($)

Line item 116 Issuance of common stock for employee compensation
Report the amount (in $millions) of the issuance of common stock for employee compensation.
Include increases and decreases in additional paid in capital (APIC) attributable to the amortization
of employee stock compensation and any changes in APIC, treasury or common stock as a result of
the actual issuance of common stock for the employee stock compensation.

Line item 117 Other issuance of common stock
Report the amount (in $millions) of other issuance of common stock (other than for employee
compensation).
Line item 118 Total issuance of common stock

Line item 119 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 item 120 Other share repurchases
Report the amount (in $millions) of all other share repurchases.
Line item 121 Total share repurchases

Supplemental Information on Trust Preferred Securities Subject to Phase-Out from Tier 1
Capital
Line item 122 Outstanding trust preferred securities
Report the outstanding notional balance of trust preferred securities as defined in FR Y-9C, Schedule
HC, line item 19b.
Line item 123 Trust preferred securities included in item 49
Report trust preferred securities qualifying for tier 1 capital and included in line item 49 above.

MEMORANDA:
Memoranda Line item 124 Itemized other adjustments to equity capital
Report amounts separately of other adjustments to equity capital included in line item 16, and
provide a text explanation of each type of adjustment.
Itemized historical data related to taxes paid:

Memoranda Line item 125 Taxes paid during fiscal year ended two years ago
Report the amount of taxes paid during fiscal year ended two years ago, assuming that fiscal years
align with calendar years.
Memoranda Line item 126 Taxes paid during fiscal year ended one year ago
Report the amount of taxes paid during fiscal year ended one year ago, assuming that fiscal years
71

align with calendar years.

Memoranda Line item 127 Taxes paid through the as-of date of the current fiscal year
Report the amount of taxes paid during the current fiscal year through the as-of date, assuming that
fiscal years align with calendar years.

Memoranda Line item 128 Reconcile the Supplemental Capital Action and HI-A projections
In this line item, reconcile the supplemental capital actions reported with HI-A projections reported
in line items 1 through 15; 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.
A.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 sub-schedules, 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 sub-schedule 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).
72

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.
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 Sub-schedule.

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 Sub-schedule.

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).
73

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.

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 Sub-schedule.

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.
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
75

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 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.

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.
For more information on purchased credit-impaired loans, refer to the FR Y-9C, Schedule HC-N,
Memorandum item 9.
76

A.2.b—Retail Repurchase Projections
Large and noncomplex firms are not required to complete this subschedule.

The Retail Repurchase sub-schedule collects projected 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. Projected losses in these tables should correspond to the sold
loan populations reported in Schedule G – Retail Repurchase Exposures.

This sub-schedule collects the projected future lifetime losses that would be charged-off through the
repurchase reserve under each scenario.
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 the current
year).

In cases where the data may not be available by Vintage, report the data in the Unallocated column.
Projected Future Losses to BHC Charged to Repurchase Reserve associated with Vintages prior to
2004 should be included in the Unallocated column.
Tables A through F: For Tables A through F, data will be represented in three sections.

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 in Schedule G – Retail Repurchase Exposures.

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. Planned future originations with the intent
to sell where there are expected losses/reserves associated with new vintages should not be
included on the Retail Repurchase sub-schedule.
77

Section 2: BHC UNABLE TO REPORT OUTSTANDING UPB OR DELINQUENCY INFORMATION
REQUESTED
The row variable for Section 2 identified in Tables A through F should be completed using the
following category:

Section 3: LOSS PROJECTIONS
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).
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
The tables below should correspond to the sold loan populations reported in Schedule G – Retail
Repurchase Exposures.
Tables A—Loans Sold to Fannie Mae (FNMA)

Tables B—Loans Sold to Freddie Mac (FHLMC)
78

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
This item is a shaded cell and is derived from the sum of Tables A3, B3, C3, D3, E3, and F3.

A.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 and Impaired
HTM 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): MBS issued or guaranteed by U.S.
Government agencies;

2) auction rate securities: auction-rate securities are variable rate securities with long-term
maturities whose interest rates are periodically reset through auctions occurring at
predetermined short-term intervals (generally 7, 14, 28, or 35 days);

3) collateralized debt obligations (CDOs): CDOs are asset-backed securities collateralized by a
discrete portfolio of fixed income assets and that make payments based on the performance of
those assets;

4) collateralized loan obligations (CLOs): CLOs are securitizations of portfolios of loans through a
bankruptcy-remote special-purpose vehicle (SPV) that issues asset-backed securities in one or
more classes (or tranches). In general, CLOs are backed by a variety of assets, including whole
commercial loans, revolving credit facilities, letters of credit, and bankers’ acceptances;
5) commercial mortgage-backed securities (CMBS): Exclude securities that have been issued or
guaranteed by the Federal National Mortgage Association (FNMA) or the Federal Home Loan
Mortgage Corporation (FHLMC) or guaranteed by the Government National Mortgage
Association (GNMA). Report these securities as “Agency MBS” (above);
6) common stock (equity);

7) auto asset-backed securities (ABS): ABS collateralized by auto loans;

8) credit card ABS: ABS collateralized by credit card loans;
9) student loan ABS: ABS collateralized by student loans;

10) other ABS (excluding home equity loan ABS): all other ABS that cannot properly be reported as
auto ABS, credit card ABS, student loan ABS or home equity loan ABS;

11) corporate bonds: corporate bonds are debt obligations issued by corporations and may be
secured or unsecured;

12) covered bonds: securities generally classified as “covered bonds” that feature recourse to cash
flows of a pool of mortgages or public-sector loans on the balance sheet of an issuing financial
institution;
80

13) domestic non-government agency residential mortgage-backed securities (RMBS, includes home
equity loan ABS): RMBS, including securities backed by home equity loans that are issued by
domestic non-government agency entities. Such as Alt-A (option ARM), Alt-A FRM, Alt-A ARM,
closed-end second, HELOC, Scratch & Dent, Subprime, Prime Fixed, and Prime ARM securities;
14) foreign RMBS: RMBS of foreign issuers;

15) municipal bonds: bonds issued by U.S. states, cities, counties, and other governmental entities at
or below the state level. Include bonds issued by Canadian provinces or other local government
entities and bonds issued by other non-US local government entities;
16) mutual funds: investments in mutual funds, including money market mutual funds and mutual
funds that invest solely in U.S. government securities;

17) preferred stock (equity): refer to the FR Y-9C Glossary entry for “Preferred Stock”;

18) sovereign bonds: bonds issued by the central governments of foreign countries. Also, include in
this category obligations of foreign country central banks, foreign central government units or
agencies, fully government-guaranteed obligations of municipal or state‐owned enterprises; and
obligations of supranational organizations such as the International Bank for Reconstruction
and Development (World Bank), Inter‐American Development Bank, and Asian Development
Bank;

19) U.S. Treasuries & other government agency non-mortgage-backed securities: U.S. government
agency obligations issued by U.S. government agencies and U.S. government-sponsored agencies,
including but not limited to, Small Business Administration “Guaranteed Loan Pool Certificates,”
U.S. Maritime Administration obligations, and Export–Import Bank participation certificates.
Include obligations (other than mortgage-backed securities) issued by the Farm Credit System,
the Federal Home Loan Bank System, the Federal Home Loan Mortgage Corporation, the Federal
National Mortgage Association, the Financing Corporation, Resolution Funding Corporation, the
Student Loan Marketing Association, and FDIC Structured Sale Guaranteed Notes and NCUA
Guaranteed Notes; and
20) other securities (for "other" AFS and HTM securities, please provide the security type in row 22,
currently labeled "Other", adding extra rows below as necessary): all securities that cannot
properly be reported in the categories above.

In circumstances whereby the BHC holds securities in both AFS and HTM categories within a given
asset class, separate each security into separate rows. If using additional rows, BHCs should ensure
that the totals sum appropriately) as defined in the FR Y-14Q, Schedule B, Securities. All BHCs
should estimate results using the conditions specified in the macroeconomic scenario. Securities
should correspond with where the reporter has classified the asset on the balance sheet of the FR Y9C.
81

A.3.a—Projected OTTI for AFS Securities and HTM by Security
Large and noncomplex firms are not required to complete this subschedule.

For each individual security 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). Generally, securities should
always be reported with a public identifier, if available, such as a valid CUSIP, ISIN, or SEDOL. If a
valid CUSIP, ISIN or SEDOL identifier exists for the security, please report the value of the chosen
identifier (the CUSIP, ISIN, or SEDOL code) and indicate the identifier type as “CUSIP”, “ISIN”, or
“SEDOL”. If a CUSIP, ISIN, or SEDOL identifier is not available for a given security, please report an
alternative public identifier value, if available, and report the identifier type. If only a private or
internal identifier is available, please indicate “INTERNAL.” 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 Projected OTTI for AFS and HTM Securities by Portfolio Schedule (A.3.c).
In circumstances whereby the BHC holds securities in both AFS and HTM categories within a given
asset class, separate each security into separate line items.
A.3.b—High-Level OTTI Methodology and Assumptions for AFS and HTM Securities by
Portfolio
Large and noncomplex firms are not required to complete this subschedule.

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 model-based
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 macro-economic 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. Values should be quarterly, not
cumulative.

For the Actual Amortized Cost column, BHCs should estimate and provide fair values of AFS
securities based on a re-pricing of the CCAR as-of date positions held on the reporting date.

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-than-temporarily
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 all Securities held,
regardless of if they are impaired or not and should be reconciled to amortized cost submitted on
the FR Y-14Q, Schedule B.2. Only securities projected to experience an other-than-temporary
82

impairment loss in the P&L should be reported in the "Credit Loss Portion" and "Non-Credit Loss
Portion" columns. OTTI values should be stated as positive values.
A.3.d— Projected OCI and Fair Value for AFS and Impaired HTM Securities
This Schedule must be completed for all BHCs regardless of subjectivity to the advanced
approaches rule.

The “Total Actual Fair Market Value” column is the end-of-quarter fair value of the portfolio assets
for the reporting quarter. Amortized cost and fair market value for the as-of date should reconcile
to balances submitted on the FR Y-14Q, Schedule B.2.

The “Beginning Fair Market Value” in each column for the projected quarters represents the
beginning-of-quarter fair value of the AFS and impaired HTM portfolio assets evaluated during the
projected quarter. For avoidance of doubt, Securities purchased in the middle of the quarter should
be accounted for in the Beginning Fair Market Value of the subsequent quarter.
The “Fair Value Rate of Change” is the weighted average percent change in fair value over the
quarter for assets projected to be held at the beginning and end of the relevant quarter. (The “Fair
Value Rate of Change” is not a ratio of projected OCI to Beginning Fair Market Value). The Fair
Value Rate of Change should represent the change in price of the assets whereby the change in fair
value does not include amortizations or paydowns. Reinvested assets should be included if the
securities were held at the beginning and end of the relevant quarter.

The “Projected OCI” in each column represents 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 and
impaired HTM holdings. Future OCI may include fair value gains and losses on new instruments if
re-investments are anticipated. 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
Large and noncomplex firms are not required to complete this subschedule.

Provide information on the sources of actual fair market values as of the reporting date. 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.
83

A.4 Trading
Only the BHCs subject to the market shock scenario are required to complete this subschedule. Large and noncomplex firms are not required to complete this subschedule.
The Trading sub-schedule 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 Trading Total
Report firm-wide total trading profit and loss for the entire scenario horizon. Do not include P/L
related to CVA hedges in this column.

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 Firmwide CVA Hedges Total
Report firm-wide total P/L related to the 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
sub-schedules 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 sub-schedules 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 Sub-schedule 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 Subschedule 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 sub-schedule of this Schedule.
Supporting Documentation
Please refer to Appendix A: Supporting Documentation for guidance on providing supporting
documentation.

A.5 Counterparty Credit Risk (CCR)
Large and noncomplex firms are not required to complete this subschedule.

The CCR sub-schedule collects projected counterparty credit losses as of a date specified by the
Federal Reserve. Losses should be reported as positive values and gains should be reported as
negative values..

Line item 1 Issuer Default Losses (Trading book)
Report losses arising from potential default of the issuers of securities held in the trading book.

Line item 1a Issuer Default losses from securitized products (Trading book)
Report losses arising from potential default of the issuers of securitized products, including RMBS,
CMBS, and other securitized products as specified on the Securitized Products Sub-schedule of the
FR Y-14Q Trading Schedule.
Line item 1b Issuer Default losses from other credit sensitive instruments (Trading book)
Report losses arising from potential default of the issuers of 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, Sub-schedule 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 Default Losses
Report losses arising from potential default of one or more counterparties.

Line item 3a Impact of Counterparty Default Hedges
Report the reduction to Counterparty Default losses reported in item 3 due to the gains from single
name CDS hedges (as defined in Schedule L of the FR Y-14Q) of defaulting counterparties.
Supporting Documentation
Please refer to Appendix A: Supporting Documentation for guidance on providing supporting
documentation.

A.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 a financial loss that results from a risk exposure to the firm. Some examples of
operational loss events that BHCs may consider are losses related to improper business practices
(including class action lawsuits), execution errors, cyber security breaches, natural disasters, and
fraud. Operational risk loss projections should be included in the PPNR Projections sub-schedule in
line 29, Operational Risk Expense.

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 sub-schedule, and the BHC Operational Risk Historical Capital sub-schedule:

1. 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
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
2. Brief Description: Description of operational loss event or other factor
considered.
3. Risk Segment: The level at which the BHC's methodology or quantification model generates a
separate estimate for potential operational losses.
4. Dollar Contribution to Operational Loss Estimate: For each risk segment, report the
projected operational loss amount. The total of all risk segments for each CCAR Scenario
should agree to the projected “Operational risk expense” amount included in Line 29 in the
Scenario’s PPNR Projections sub-schedule.
Sub-schedule Instructions

The BHC Operational Risk Scenario Inputs and Projections sub-schedule collects information about
the composition of the operational risk loss projections. Each reporting institution should identify
the operational risks to which it is exposed, develop and define the risk segments that represent
the firm’s risks, and project operational losses using relevant data. Data can include external data,
87

internal data, scenario analysis, risk assessment, etc. As appropriate, quantitative methodologies
may be used to convert relevant data into loss projections. Each risk segment should produce an
input to the overall loss projection. Reporting institutions are expected to provide the type of data,
a brief description of the loss event, how it was categorized (risk segment), and the contribution
the data made to the loss projection.

Loss Projections based on Legal Reserves and Settlements

As part of the overall Operational Risk loss projections, BHCs should report the potential impact of
losses resulting from a firm’s actions 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 CCAR Scenarios should include all projected settlements, make-whole payments, payouts
that satisfy adverse legal rulings, and other legal losses if they are not covered on the PPNR
Projections Sub-schedule 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 Sub-schedule.
Supporting documentation:
Please refer to Appendix A: Supporting Documentation.

A.7 Pre-Provision Net Revenue (PPNR)
A. General Technical Details
This section provides general guidance and data definitions for the three PPNR sub-schedules
included in the Summary Schedule: PPNR Projections sub-schedule, PPNR Net Interest Income
(NII) sub-schedule, and PPNR Metrics sub-schedule. The three sub-schedules 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 sub-schedule (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 sub-schedules, and that (c) Average balances reported for the purposes of the PPNR Net
Interest Income sub-schedule 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 sub-schedule as
89

well as the Metrics by Business Segment/Line and “Firm-Wide Metrics: PPNR Projections Subschedule” sections of the PPNR Metrics sub-schedule. The Net Interest Income sub-schedule is
optional for these BHCs. All other BHCs should complete all three sub-schedules, including the Net
Interest Income sub-schedule and the Net Interest Income sub-schedule section of the PPNR
Metrics sub-schedule.

Report data for all quarters for a given business segment in the PPNR Projections and PPNR
Metrics sub-schedules 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 subschedule, items 45A-45D) for all quarters in the PPNR Metrics sub-schedule.

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
sub-schedule, item 10).

Net Interest Income: Primary and Supplementary Designation
BHCs are expected to report all line items for all sub-schedules subject to applicable thresholds as
detailed in the instructions. In addition, for all BHCs that are required to complete the PPNR Net
Interest Income sub-schedule, the PPNR Net Interest Income sub-schedule should be designated as
“Primary Net Interest Income.” The PPNR Projections Sub-schedule for such BHCs will be
“Supplementary Net Interest Income” by default. For BHCs that are not required to complete the
PPNR Net Interest Income sub-schedule the PPNR Projections Sub-schedule should be designated as
“Primary Net Interest Income.” PPNR Net Interest Income Sub-schedule 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 sub-schedules.
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
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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 sub-schedule 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
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 sub-schedule) 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 sub-schedule.

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 sub-schedule, 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 sub-schedule) of such balances reported
as negative items in “Other” and the corresponding rates in the submission documentation.

A.7.a—PPNR Projections Sub-schedule
The PPNR Projections sub-schedule 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 Y-14 standardized reporting requirements and the BHCs’ internal view used for internal
capital planning purposes, the BHCs should report data in the PPNR sub-schedules 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 sub-schedules. 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 sub-schedule 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 sub-schedule 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 Sub-schedule
in accordance with the BHC’s normal accounting procedures. Starting in January 2014, all BHCs
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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.

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 subschedules) 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 businesses 10. 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
sub-schedule.
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).
10

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

•

Cards to Wealth Management/Private Banking clients (report in Wealth Management/Private
Banking, line 19B)

Line item 1C Mortgages
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
94

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
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.

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 businesses 11 (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
11

See “Commonly Used Terms and Abbreviations” for the definition.
96

immaterial business segments for all quarters in the PPNR Projections and PPNR Metrics subschedules 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 Sub-schedule, if completed.
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 businesses 12. 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 subschedule.

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 14S);
• wholesale and commercial cards (report in Treasury Services, item 21);
• 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
12

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

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
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.
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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
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).
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.
100

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
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

101

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
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

102

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)
• 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 sub-schedules 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.
103

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 sub-schedule. 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 sub-schedules, 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 sub-schedule and related instructions for the line
items 29 and 41.

Expense data on the PPNR Submission sub-schedule are only intended to be reported as firmwide 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.
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).
104

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
Sub-schedule. 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
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
105

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 141 (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 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
Sub-schedule 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) Sub-schedule
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 subschedule. BHCs should complete non-shaded cells only; all shaded cells with embedded formulas
will self-populate.
This sub-schedule 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
sub-schedule.

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 sub-schedule 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 Sub-schedules 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
sub-schedule when completing this section. Align the asset categories definitions, where no FR Y9C
code is provided, with those on the Balance Sheet sub-schedule 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 subschedule. 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 sub-schedule 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 sub-schedule, 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 Sub-schedule (in both FR Y-14A and FR Y-14Q schedules). If this reporting results in
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recording certain non-earning assets in the average trading assets line on the PPNR Net II subschedule (or any other line item with
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 sub-schedules (both on FR Y-14Q and FR Y14A) are intended to be reported in a manner consistent with items on the Balance Sheet subschedule of FR Y-14A schedule. As such, average asset balances on PPNR Net Interest Income subschedule 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 HCC, 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.

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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)
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 Sub-schedule 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
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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
Sub-schedule is intended for a BHC to report noninterest bearing assets, and accordingly is
excluded 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, item 12.
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
sub-schedule).

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

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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)
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 HC-C,
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.
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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.

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 sub-schedule 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).
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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
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
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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.

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 Y-9C,
Schedule HC, item 14a.
Line item 44B Repos
Report the average rate paid for Securities Sold under agreements to repurchase as defined in the
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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.

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 Sub-schedule 7.a, PPNR Submission Sub-schedule, item 13.

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A.7.c—PPNR Metrics
The PPNR Metrics sub-schedule requests information on certain metrics relevant for the
assessment of various components of PPNR. Elements in Section C of the PPNR Metrics subschedule (line items 53 through 87 and either 884A or 88B&C) are required only for BHCs that
must complete the Net Interest Income sub-schedule. 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 sub-schedule. In contrast, Sections B and C are both for
firm-wide 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 sub-schedule. 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 sub-schedule, 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 Sub-schedule. This means that each metric is reflective of revenues reported on the
PPNR Submission sub-schedule 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.
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Line item 3 Credit and Charge Card Rewards/Partner Sharing Expense
Report credit card rewards/partner sharing expense for credit and charge cards.

In Footnote 23, list which line item(s) on PPNR Submission Sub-schedule 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.
117

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.

Investment Banking Segment
Only firms that report greater than $100 million any projected quarter in item 16,
Investment Banking, of Schedule A.7.a (PPNR Projections) should report the investment
banking metrics below (Lines 11 to 26).

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

118

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
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.
Sales and Trading Segment
Line item 27 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 28 Compensation – Total
Include both direct and allocated expenses for sales and trading segment.

Line item 29 Stock Based Compensation and Cash Variable Pay
Include both direct and allocated expenses for sales and trading segment.
Equities
Line item 30 Average Asset Balance
Report average asset balance for the quarter of all mark-to-market assets associated directly with
119

the equity sales and trading businesses.
Fixed Income

Line item 31 Average Asset Balance
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 32 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 33 Average Client Balances
Report the grossed up "interest balances" that result from prime brokerage activities.
Line item 34 Transaction Volume
Report total dollar volume of all transactions during the quarter.
Investment Management Segment
Asset Management
Line item 35 AUM – Total
This item is a shaded cell and is derived, per column, from the sum of items 35A through 35C.

Line item 35A AUM – Equities
Report total assets under management for which the investment mandate/strategy is primarily
equities.

Line item 35B AUM – Fixed Income
Report total assets under management for which the investment mandate/strategy is primarily
fixed income.

Line item 35C 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.
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Line item 36 Net Inflows/Outflow
Report impact of net inflows/outflows on assets under management.
Wealth Management/Private Banking
Line item 37 Fee Earning Client Assets – Total
This item is a shaded cell and is derived, per column, from the sum of items 37A through 37C.

Line item 37A Fee Earning Client Assets – Equities
Report total Fee Earning Client Assets invested directly or indirectly primarily in equities.

Line item 37B Fee Earning Client Assets – Fixed Income
Report total Fee Earning Client Assetsinvested directly or indirectly primarily in fixed income.

Line item 37C Fee Earning Client Assets – Other
Report total Fee Earning Client Assets for which the investment cannot be classified as either
Equities or fixed income. For example, include some types of alternative investments, currency
products, etc.

Line item 38 Net Inflows/Outflow
Report impact of net inflows/outflows on Fee Earning Client Assets.

Line item 39 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 40 Assets under Custody and Administration
Report total assets under custody and administration as of the end of the quarter.
Section B.

Firm Wide Metrics: PPNR Projections Sub-schedule

Line item 41 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 42 Revenues – International
This item is a shaded cell and is derived, per column, from the sum of items 42A through 42D. These
items are based on holding company consolidated reporting and not on legal-entity basis.
121

Line item 42A 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.

Line item 42B 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 42C 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 42D 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 43 Revenues – Domestic
This item is a shaded cell and is derived, per column, from PPNR Submission Sub-schedule item 27
less item 42. 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 44 Severance Costs
In Footnote 14, list items on PPNR Submission sub-schedule that include this item if any.

Line item 45 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 Sub-schedule 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 45A Auto
This item is a shaded cell and is derived, per column, from Balance Sheet Sub-schedule item 127.

Line item 45B Other
This item is a shaded cell and is derived, per column, from Balance Sheet Sub-schedule item 128.

Line item 46 OREO Balance
This item is a shaded cell and is derived, per column, from Balance Sheet Sub-schedule 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 sub-schedule
122

which sources the data directly from FR Y-14A Balance Sheet sub-schedule. Thus, reporting of
OREO items on FR Y-14Q PPNR Metrics sub-schedule is consistent with reporting of OREO items on
FR Y-14A Balance Sheet sub-schedule.
Line item 46A Commercial
This item is a shaded cell and is derived, per column, from Balance Sheet Sub-schedule item 123.

Line item 46B Residential
This item is a shaded cell and is derived, per column, from Balance Sheet Sub-schedule item 124.

Line item 46C Farmland
This item is a shaded cell and is derived, per column, from Balance Sheet Sub-schedule item 125.
Line item 47 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 48 Trading Revenue
Report trading revenue as defined in the FR Y-9C, Schedule HI, item 5.c.

Line item 49 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 Sub-schedule that include this
item, if any.
Section C. Firm Wide Metrics: Net Interest Income Sub-schedule (Required only for BHCs that
were required to complete the Net Interest Income Sub-schedule)
Line item 50 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 51 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 Sub-schedule and Net Interest Income Sub-schedule.
Line item 52 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 Sub-schedule.
Line item 53 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
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Income Sub-schedule.

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. 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 sub-schedule for product definitions.
Line item 54 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 55 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 56 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 57 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 58 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 59 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 60 Auto Loans
Report the quarter end weighted average life of auto loans (as defined in the FR Y-9C, Schedule HCC, item 6.c., column A).
Line item 61 Student Loans

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Report the quarter end weighted average life of student loans.

Line item 62 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 63 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 64 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 65 Other Loans & Leases
Report the quarter end weighted average life of other loans and leases. Include loans secured by
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 66 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 67 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 66 - 68) 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 68 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 Sub-schedule line items 66 & 67). The WAL
reporting items (items 66-68) 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 69 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 70 All Other Earning Assets
Report the quarter end weighted average life of all other interest-bearing assets not accounted for
in the above categories.
125

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 sub-schedule for product definitions.
Line item 71 Domestic Deposits – Time
Report the quarter end weighted average life for Domestic Time Deposits (using internal
definitions).

Line item 72 Foreign Deposits – Time
Report the quarter end weighted average life of Foreign Time Deposits (using internal definitions).

Line item 73 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 74 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 75 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 76 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 77 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 78 All Other Interest Bearing Liabilities
126

Report the quarter end weighted average life of all long-term debt not included in line item 80
above.
Average Domestic Deposit Repricing Beta
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 actual utilized betas of the line items that
contribute to the roll up point requested. The as of date of the balance weights must be equal to the
reporting date for all applicable scenarios.
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 and might be different
based on the scenario.

The betas for line items 79 through 82 should be reported in basis points (bp) and reflect
movement in the yield curve, either up or down in relationship to an assumed 100 bps movement
and specific to each scenario, if applicable. For beta-related line items 79 to 84 on the PPNR Metrics
template, a negative number can be reported in 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 79 Money Market Accounts
Report (in decimal formbasis points) the balance-weighted average beta of domestic money market
accounts (using internal definitions for this product).
Line item 80 Savings
Report (in basis points) the balance-weighted average beta of domestic savings accounts (using
internal definitions for this product).
Line item 81 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 82 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
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 actual utilized betas of the line items that
contribute to the roll up point requested. The as of date of the balance weights must be equal to the
reporting date for all applicable scenarios.
127

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 and might be different
based on the scenario.

The beta ratios for line items 83 through 85C should be reported in basis points (bp) movement in
the yield curve, either up or down in relationship to an assumed 100 bps movement and specific to
each scenario, if applicable.
Line item 83 Foreign Deposits
Report (in basis points) the balance-weighted average beta of foreign deposits (using internal
definitions for this product).

Line item 84 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 85 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 sub-schedule is requesting re-pricing
beta under normal rate scenarios for both an upward and downward rate movement.
Line item 85A 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 85B) and spread
used to estimate new business pricing in lieu of the curve (line item 85C).
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 85B 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 82 is applied.

Line item 85C 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.
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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 sub-schedules that each BHC must complete. Additional subschedules 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 subschedules in the template are:

Scenario Variable Definitions: This sub-schedule 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 sub-schedule 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 sub-schedule 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.)
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 sub-schedule 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
129

•
•
•
•

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 sub-schedule.

B.1—Supervisory Baseline Scenario
This sub-schedule should be used to report the values of any additional variables generated for
the supervisory baseline scenario.
B.2—Supervisory Adverse Scenario
This sub-schedule should be used to report the values of any additional variables generated for
the supervisory adverse scenario.

B.3—Supervisory Severely Adverse Scenario
This sub-schedule should be used to report the values of any additional variables generated for
the supervisory severely adverse scenario.

B.4—BHC Baseline Scenario
This sub-schedule should be used to report the values of the variables included in the BHC baseline
scenario.

B.5—BHC Adverse Scenario
This sub-schedule should be used to report the values of the variables included in the
BHC stress scenario.

B.6+ —Additional Scenario #1/#2/etc.
These sub-schedules should be used to report the values of the variables included in any additional
scenarios.
Please create a separate sub-schedule (tab) for each additional scenario. Name the sub-schedules
“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
130

•
•

•

in the corresponding sections of the Scenario Variable Definitions Sub-schedule.

List quarterly values for the variables starting with the last realized value through the end of
the forecast horizon.

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).

131

Schedule C—Regulatory Capital Instruments
General guidance
The Regulatory Capital Instruments annual (FR Y-14A) schedule collects actual (historical) data and
projections over the nine quarter horizon 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.

This 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 sub-schedule 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 (see generally 12 CFR 217).

BHCs must report information on both a notional basis and on the basis of the dollar amount
included in regulatory capital. For “Notional Amount” report the total notional amount of each
instrument. BHCs must provide the “Notional Amount” regardless of whether there is an associated
amount recognized in regulatory capital. For example, 100% of subordinated debt nearing maturity
with limited or no recognition in regulatory capital should be included. For “Amount Recognized in
Regulatory Capital” report the portion of the notional amount that is recognized in regulatory
capital.

BHCs should use the “Comments” field to provide identification of individual instruments that have
changed in value. Respondents should also include any other characteristics that impact the
investment value. BHCs must provide a page reference in their Capital Plan in which the stated
activites are captured in the “Page Reference in the Capital Plan” fields for field for any line item
with “Comments”; this information is not required for the capital balance sections of the schedule. If
page references are not available for the entries in the ‘Quarterly Activity – Other than Issuances,
Repurchases, or Redemptions’ section, then the BHC is required to provide detailed comments
explaining the entry in the “Comments” field.All BHCs must report quarter ending balances under
the “Actual As of Date” and projected balances under Projection Quarters PQ1, PQ2, PQ3, PQ4, PQ5,
PQ6, PQ7, PQ8, and PQ9 for both the “Notional Amount” and the “Amount recognized in regulatory
capital”.
For any instrument type the BHC has not issued and does not project to issue, BHCs must leave the
field blank.

For both the “Notional amount” and “Amount recognized in regulatory capital” within the “Revised
regulatory capital treatment section,” BHCs must provide the actual and projected aggregate dollar
amounts ($Millions) for each line item under the revised regulatory capital rule. Submissions must
reflect the necessary transition provisions for non-qualifying capital instruments with their quarter
ending actual balances reported.
132

For “Quarterly Redemption/Repurchase Activity,” report the actual and projected aggregate dollar
amount ($Millions) of planned redemptions and repurchases to be conducted in each quarter for
each type of capital instrument. All redemptions and repurchases must be reported as negative
values. “Quarterly Redemption/Repurchase Activity” must include increases and decreases in
additional paid in capital (APIC) attributable to the amortization of employee stock compensation
and any changes in APIC, treasury or common stock as a result of the actual issuance of common
stock for the employee stock compensation.

For “Quarterly Issuance Activity,” report the actual and projected aggregate dollar amount
($Millions) of planned issuances to be conducted in each quarter for each instrument type.
“Quarterly Issuance Activity” must include increases and decreases in additional paid in capital
(APIC) attributable to the amortization of employee stock compensation and any changes in APIC,
treasury or common stock as a result of the actual issuance of common stock for the employee stock
compensation.
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.

For “Quarterly Activity – Other than Issuances, Repurchases, or Redemptions,” report the actual and
projected aggregate dollar amount ($Millions) of planned changes in regulatory capital instruments
that are not the direct result of issuances, repurchases, or redemptions, including but not limited to:
(1) Maturities of capital instruments; and (2) Equity contributions from a parent that do not involve
the issuance of common stock.

For “Capital Balances,” report the actual aggregate balances ($Millions) of each type of capital
instrument for the as-of quarter end date, reflecting the impact of planned capital actions. “Capital
Balances” “Notional Amount” the actual must be completed, even if the instrument is not recognized
in regulatory capital. Projection quarters are calculated based on the activity reported in the
“Quarterly Redemption/Repurchase Activity”, “Quarterly Issuance Activity”, and “Quarterly Activity
– Other than issuances and repurchases” and the reported “Actual”.

133

Quarterly Redemption/Repurchase Activity
Line Item 1 Common Stock (CS) (Revised regulatory capital rule treatment – Common Equity
Tier 1)
(1)"Common Stock" as defined in the FR Y-9C, Schedule HC, line 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: "Surplus" as defined in the FR Y-9C, Schedule HC, line item 25;
(3) PLUS: "Other equity capital components" as defined in the FR Y-9C, Schedule HC, line item 26(c)
(only warrants in (2) surplus should be subtracted); and
(4) LESS: "Issuances associated with the U.S. Department of Treasury Capital Purchase Program:
Warrants to Purchase Common Stock" as defined in the FR Y-9C, Schedule HC-M, line item 24(b).
Line 1 should exclude amounts reported in line 2 as described below.

Line Item 2 Common Stock (CS) - Employee Stock Compensation (Revised regulatory capital
rule treatment – Common Equity Tier 1)
Report the carrying amount of common stock as defined in the FR Y-9C, Schedule HC, line item 24
issued as part of an employee stock ownership plan (ESOP) and included in equity capital on the
balance sheet. Include increases and decreases in additional paid in capital (APIC) attributable to
the amortization of employee stock compensation and any changes in APIC, treasury or common
stock as a result of the actual issuance of common stock for employee stock for employee stock
compensation.

Line Item 3 CS Warrants (Revised regulatory capital rule treatment – Common Equity Tier 1)
Report the carrying amount of warrants to issue common stock as defined in the FR Y-9C, Schedule
HC, line item 24 and included in equity capital on the balance sheet.

Line Item 4 CS USG Investment (Revised regulatory capital rule treatment – Common Equity
Tier 1)
Report the carrying amount of warrants issued to the U.S. Department of Treasury to purchase
common stock as defined in the FR Y-9C, Schedule HC, line item 24 of the reporting institution that is
included in equity capital on the balance sheet included in the FR Y-9C, Schedule HC-M, line item
24(b).

Line Item 5 Capital Instrument Issued by Subsidiary (Revised regulatory capital rule
treatment – Common Equity Tier 1)
Report capital instruments issued by a fully consolidated subsidiary of the reporting institution to a
third party investor that qualify for inclusion in common equity tier 1 capital as defined in the FR Y9C, Schedule HC-R, Part I, line item 4. To qualify for inclusion in common equity tier 1 capital, the
capital instruments must be issued by a depository institution or a foreign bank that is a
consolidated subsidiary of a banking organization.

Line Item 6 Other Common Equity Tier 1 Instruments (Revised regulatory capital rule
treatment – Common Equity Tier 1)
Report all other Common Equity Tier 1 instruments issued that are not included in the FR Y-9C,
Schedule HC-R, Part I, line items 1, 2, 4 and 5.
134

Line Item 7 Non-Cumulative Perpetual Preferred (NCPP) (Revised regulatory capital rule
treatment – Additional Tier 1)
Report the amount of noncumulative perpetual preferred stock and related surplus included in the
FR Y-9C, Schedule HC, line item 23, and any other capital instrument and related surplus that satisfy
all the additional tier 1 criteria in 12 CFR217.20(c) of the revised regulatory capital rules of the
Federal Reserve.
Line Item 8 NCPP Convertible (Revised regulatory capital rule treatment – Additional Tier 1)
Report the amount of NCPP Convertible securities and related surplus included in the FR Y-9C,
Schedule HC, line item 23, that satisfy all the additional tier 1 criteria in 12 CFR 217.20(c) of the
revised regulatory capital rules of the Federal Reserve.

Line Item 9 Mandatory Convertible Preferred (MCP) (Revised regulatory capital rule
treatment – Additional Tier 1)
Report the amount of Mandatory Convertible Preferred (MCP) securities and related surplus
included in the FR Y-9C, Schedule HC, line item 23, that satisfy all the additional tier 1 criteria in 12
CFR217.20(c) of the revised regulatory capital rules of the Federal Reserve.

Line Item 10 MCP USG Preferred (Revised regulatory capital rule treatment – Additional Tier
1)
Report the amount of mandatory convertible preferred securities issued to the U.S. Department of
Treasury by bank holding companies that satisfy all the additional tier 1 criteria in 12 CFR 217.20(c)
of the revised regulatory capital rules of the Federal Reserve included in the FR Y-9C, Schedule HC,
line item 3, and Schedule HC-M, line item 24(a).

Item 11 Capital Instrument Issued by Subsidiary (Revised regulatory capital rule treatment –
Additional Tier 1)
Report the amount of tier 1 minority interest not included in common equity tier 1 capital that is
includable at the consolidated level as defined in the FR Y-9C, Schedule HC-R, Part I, line item 22. 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 additional tier 1 minority interest must
meet all the criteria for additional tier 1 capital instrument.

Line Item 12 Other Additional Tier 1 Instruments (Revised regulatory capital rule treatment
– Additional Tier 1)
Report the amount of all other capital instruments, other than those included in line items 7 through
11 that satisfy all the additional tier 1 criteria in 12 CFR 217.20(c) of the revised regulatory capital
rules of the Federal Reserve.

Line Item 13 Cumulative Perpetual Preferred (CPP) (Revised regulatory capital rule
treatment – Non-qualifying Instrument in Tier 1)
Report the amount of Cumulative Perpetual Preferred securities that were included in tier 1 capital
(FR Y-9C, Schedule HC-R, Part I, line item 21) and outstanding as of January 1, 2014, and that are
subject to phase out.

Line Item 14 CPP TARP Preferred (Revised regulatory capital rule treatment – Non-qualifying
Instrument in Tier 1)

135

Report the amount of CPP TARP Preferred securities that were included in tier 1 capital (FR Y-9C,
Schedule HC-R, Part I, line item 21) and outstanding as of January 1, 2014, and that are subject to
phase out.

Line Item 15 Mandatory Convertible Preferred (MCP) (Revised regulatory capital rule
treatment – Non-qualifying Instrument in Tier 1)
Report the amount of Mandatory Convertible Preferred securities that were included in tier 1
capital (FR Y-9C, Schedule HC-R, Part I line item 21) and outstanding as of January 1, 2014, and that
are subject to phase out.

Line Item 16 MCP USG Preferred (Revised regulatory capital rule treatment – Non-qualifying
Instrument in Tier 1)
Report the amount of MCP USG Preferred securities that were included in tier 1 capital (FR Y-9C,
Schedule HC-R, Part I, line item 21) and outstanding as of January 1, 2014, and that are subject to
phase out.

Line Item 17 Cumulative Dated Preferred (TRUPS) (Revised regulatory capital rule treatment
– Non-qualifying Instrument in Tier 1)
Report the amount of Cumulative Dated Preferred (TRUPS) securities that were included in tier 1
capital (FR Y-9C, Schedule HC-R, Part I, line item 21) and outstanding as of January 1, 2014, and that
are subject to phase out.

Line Item 18 USG Preferred TRUPS (Revised regulatory capital rule treatment – Nonqualifying Instrument in Tier 1)
Report the amount of USG Preferred (TRUPS) securities that were included in tier 1 capital (FR Y-9C,
Schedule HC-R, Part I, line item 21) and outstanding as of January 1, 2014, and that are subject to
phase out.

Line Item 19 Other Non-qualifying Instruments in Tier 1 (Revised regulatory capital rule
treatment – Non-qualifying Instrument in Tier 1)
Report the amount of all other capital instruments other than those include in line items 14 through
18 that were included in tier 1 capital (FR Y-9C, Schedule HC-R, Part I, line item 21) and outstanding
as of January 1, 2014, and that are subject to phase out.

Line Item 20 Subordinated Debt (Revised regulatory capital rule treatment – Tier 2)
Report subordinated debt instruments that satisfy all eligibility criteria under the revised regulatory
capital rules of the Federal Reserve and related surplus included in the FR Y-9C, Schedule HC-R, Part
I, line item 27. Include instruments that were (i) issued under the Small Business Jobs 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 nonqualifying capital instruments (e.g., TruPS and cumulative perpetual
preferred) under the Federal Reserve’s general risk-based capital rules.

Line Item 21 Capital Instrument Issued by Subsidiary (Revised regulatory capital rule
treatment – Tier 2)
Report the amount of total capital minority interest not included in tier 1 capital, as defined in the
FR Y-9C, Schedule HC-R, Part I, line item 29.
136

Line Item 22 Other Tier 2 Instruments (Revised regulatory capital rule treatment – Tier 2)
Report all other capital instruments, other than those included in line items 20 and 21, that satisfy
all eligibility criteria under the revised regulatory capital rules of the Federal Reserve and related
surplus included in the FR Y-9C, Schedule HC-R, Part I, line item 27.

In addition, report tier 2 capital non-qualifying capital instruments (e.g., TruPS and cumulative
perpetual preferred) that have been phased-out of tier 1 capital in the FR Y-9C, Schedule HC-R, Part
I, line item 21.

For items 23 through 29, holding companies may include in regulatory capital debt or equity
instruments issued prior to September 12, 2010, that do not meet the criteria for additional tier 1 or
tier 2 capital instruments in 12 CFR 217.20 of the revised regulatory capital rules but that were
included in tier 1 or tier 2 capital respectively as of September 12, 2010 (non-qualifying capital
instruments issued prior to September 12, 2010) up to the percentage of the outstanding principal
amount of such non-qualifying capital instruments as of January 1, 2014, in the FR Y -9C, Schedule
HC-R, line item 21.

Line Item 23 Cumulative Perpetual Preferred (CPP) (Revised regulatory capital rule
treatment – Non-qualifying Instrument in Tier 2)
Report the amount of Cumulative Perpetual Preferred instruments that were included in tier 2
capital (FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of January 1, 2014, and that
are subject to phase out.

Line Item 24 CPP TARP Preferred (Revised regulatory capital rule treatment – Non-qualifying
Instrument in Tier 2)
Report the amount of CPP TARP Preferred instruments that were included in tier 2 capital (FR Y-9C,
Schedule HC-R, Part I, line item 28) and outstanding as of January 1, 2014, and that are subject to
phase out.

Line Item 25 Mandatory Convertible Preferred (MCP) (Revised regulatory capital rule
treatment – Non-qualifying Instrument in Tier 2)
Report the amount of Mandatory Convertible Preferred (MCP) instruments that were included in
tier 2 capital (FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of January 1, 2014,
and that are subject to phase out.

Line Item 26 MCP USG Preferred (Revised regulatory capital rule treatment – Non-qualifying
Instrument in Tier 2)
Report the amount of Cumulative Perpetual Preferred instruments that were included in tier 2
capital (FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of January 1, 2014, and that
are subject to phase out.

Line Item 27 Cumulative Dated Preferred (TRUPS) (Revised regulatory capital rule treatment
– Non-qualifying Instrument in Tier 2)

137

Report the amount of Cumulative Dated Preferred (TRUPS) instruments that were included in tier 2
capital (FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of January 1, 2014, and that
are subject to phase out.
Line Item 28 USG Preferred TRUPS (Revised regulatory capital rule treatment – Nonqualifying Instrument in Tier 2)
Report the amount of Cumulative Perpetual Preferred instruments that were included in tier 2
capital (FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of January 1, 2014, and that
are subject to phase out.

Line Item 29 Other Non-qualifying Instruments in Tier 2 (Revised regulatory capital rule
treatment – Non-qualifying Instrument in Tier 2)
Report the amount of all capital instruments other than the ones included in line items 23 through
28 that were included in tier 2 capital (FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding
as of January 1, 2014, and that are subject to phase out.
Quarterly Issuance Activity

Line Item 30 Common Stock (CS) (Revised regulatory capital rule treatment – Common
Equity Tier 1)
Report (1)"Common Stock" as defined in the FR Y-9C, Schedule HC, line 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: "Surplus" as defined in the FR Y-9C, Schedule HC, line item 25;
(3) PLUS: "Other equity capital components" as defined in the FR Y-9C, Schedule HC, line item
26(c)(only warrants in (2) surplus should be subtracted); and
(4) LESS: "Issuances associated with the U.S. Department of Treasury Capital Purchase Program:
Warrants to Purchase Common Stock" as defined in the FR Y-9C, Schedule HC-M, line item 24(b).
Line 30 should exclude amounts reported in line 31 as described below.

Line Item 31 Common Stock (CS) - Employee Stock Compensation (Revised regulatory capital
rule treatment – Common Equity Tier 1)
Report the carrying amount of common stock as defined in the FR Y-9C, Schedule HC, line item 24
issued as part of an employee stock ownership plan (ESOP) and included in equity capital on the
balance sheet. Include increases and decreases in additional paid in capital (APIC) attributable to
the amortization of employee stock compensation and any changes in APIC, treasury or common
stock as a result of the actual issuance of common stock for employee stock for employee stock
compensation.

Line Item 32 CS Warrants (Revised regulatory capital rule treatment – Common Equity Tier
1)
Report the carrying amount of warrants to issue common stock as defined in the FR Y-9C, Schedule
HC, line item 24 and included in equity capital on the balance sheet.
138

Line Item 33 CS USG Investment (Revised regulatory capital rule treatment – Common Equity
Tier 1)
Report the carrying amount of warrants issued to the U.S. Department of Treasury to purchase
common stock as defined in the FR Y-9C, Schedule HC, line item 24of the reporting institution that is
included in equity capital on the balance sheet included in the FR Y-9C, Schedule HC-M, line item
24(b).

Line Item 34 Capital Instrument Issued by Subsidiary (Revised regulatory capital rule
treatment – Common Equity Tier 1)
Report capital instruments issued by a fully consolidated subsidiary of the reporting institution to a
third party investor that qualify for inclusion in common equity tier 1 capital as defined in the FR Y9C, Schedule HC-R, Part I, line item 4. To qualify for inclusion in common equity tier 1 capital, the
capital instruments must be issued by a depository institution or a foreign bank that is a
consolidated subsidiary of a banking organization.

Line Item 35 Other Common Equity Tier 1 Instruments (Revised regulatory capital rule
treatment – Common Equity Tier 1)
Report as defined in the revised regulatory capital rule (July 2013).

Line Item 36 Non-Cumulative Perpetual Preferred (NCPP) (Revised regulatory capital rule
treatment – Additional Tier 1)
Report the amount of noncumulative perpetual preferred stock and related surplus included in the
FR Y-9C, Schedule HC, line item 23, and any other capital instrument and related surplus that satisfy
all the additional tier 1 criteria in 12 CFR 217.20(c) of the revised regulatory capital rules of the
Federal Reserve.
Line Item 37 NCPP Convertible (Revised regulatory capital rule treatment – Additional Tier
1)
Report the amount of NCPP Convertible securities and related surplus included in the FR Y-9C,
Schedule HC, line item 23, that satisfy all the additional tier 1 criteria in 12 CFR 217.20(c) of the
revised regulatory capital rules of the Federal Reserve.

Line Item 38 Mandatory Convertible Preferred (MCP) (Revised regulatory capital rule
treatment – Additional Tier 1)
Report the amount of Mandatory Convertible Preferred (MCP) securities and related surplus
included in the FR Y-9C, Schedule HC, line item 23, that satisfy all the additional tier 1 criteria in 12
CFR 217.20(c) of the revised regulatory capital rules of the Federal Reserve.

Line Item 39 MCP USG Preferred (Revised regulatory capital rule treatment – Additional Tier
1)
Report the amount of mandatory convertible preferred securities issued to the U.S. Department of
Treasury by bank holding companies that satisfy all the additional tier 1 criteria in 12 CFR 217.20(c)
of the revised regulatory capital rules of the Federal Reserve included in the FR Y-9C, Schedule HC,
line item 3 and Schedule HC-M, line item 24(a).

Line Item 40 Capital Instrument Issued by Subsidiary (Revised regulatory capital rule
treatment – Additional Tier 1)
139

Report the amount of tier 1 minority interest not included in common equity tier 1 capital that is
includable at the consolidated level as defined in the FR Y-9C, Schedule HC-R, Part I, line item 22. 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 additional tier 1 minority interest must
meet all the criteria for additional tier 1 capital instrument.

Line Item 41 Other Additional Tier 1 Instruments (Revised regulatory capital rule treatment
– Additional Tier 1)
Report the amount of all other capital instruments, other than those included in line items 36
through 40 that satisfy all the additional tier 1 criteria in 12 CFR 217.20(c) of the revised regulatory
capital rules of the Federal Reserve.

Line Item 42 Cumulative Perpetual Preferred (CPP) (Revised regulatory capital rule
treatment – Non-qualifying Instrument in Tier 1)
Report the amount of Cumulative Perpetual Preferred securities that were included in tier 1 capital
(FR Y-9C, Schedule HC-R, Part I, line item 21) and outstanding as of January 1, 2014, and that are
subject to phase out.

Line Item 43 CPP TARP Preferred (Revised regulatory capital rule treatment – Non-qualifying
Instrument in Tier 1)
Report the amount of CPP TARP Preferred securities that were included in tier 1 capital (FR Y-9C,
Schedule HC-R, Part I, line item 21) and outstanding as of January 1, 2014, and that are subject to
phase out.

Line Item 44 Mandatory Convertible Preferred (MCP) (Revised regulatory capital rule
treatment – Non-qualifying Instrument in Tier 1)
Report the amount of Mandatory Convertible Preferred securities that were included in tier 1
capital (FR Y-9C, Schedule HC-R, Part I, line item 21) and outstanding as of January 1, 2014, and that
are subject to phase out.
Line Item 45 MCP USG Preferred (Revised regulatory capital rule treatment – Non-qualifying
Instrument in Tier 1)
Report the amount of MCP USG Preferred securities that were included in tier 1 capital (FR Y-9C,
Schedule HC-R, Part I, line item 21) and outstanding as of January 1, 2014, and that are subject to
phase out.

Line Item 46 Cumulative Dated Preferred (TRUPS) (Revised regulatory capital rule treatment
– Non-qualifying Instrument in Tier 1)
Report the amount of Cumulative Dated Preferred (TRUPS) securities that were included in tier 1
capital (FR Y-9C, Schedule HC-R, Part I, line item 21) and outstanding as of January 1, 2014, and that
are subject to phase out.
Line Item 47 USG Preferred TRUPS (Revised regulatory capital rule treatment – Nonqualifying Instrument in Tier 1)

140

Report the amount of USG Preferred (TRUPS) securities that were included in tier 1 capital (FR Y-9C,
Schedule HC-R, Part I, line item 21) and outstanding as of January 1, 2014, and that are subject to
phase out.

Line Item 48 Other Non-qualifying Instruments in Tier 1 (Revised regulatory capital rule
treatment – Non-qualifying Instrument in Tier 1)
Report the amount of all other capital instruments other than those include in line items 42 through
47 that were included in tier 1 capital (FR Y-9C, Schedule HC-R, Part I, line item 21) and outstanding
as of January 1, 2014, and that are subject to phase out.

Line Item 49 Subordinated Debt (Revised regulatory capital rule treatment – Tier 2)
Report subordinated debt instruments that satisfy all eligibility criteria under the revised regulatory
capital rules of the Federal Reserve and related surplus included in the FR Y-9C, Schedule HC-R, Part
I, line item 27. Include instruments that were (i) issued under the Small Business Jobs 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 nonqualifying capital instruments (e.g., TruPS and cumulative perpetual
preferred) under the Federal Reserve’s general risk-based capital rules.

Line Item 50 Capital Instrument Issued by Subsidiary (Revised regulatory capital rule
treatment – Tier 2)
Report the amount of total capital minority interest not included in tier 1 capital, as defined in the
FR Y-9C, Schedule HC-R, Part I, line item 29.

Line Item 51 Other Tier 2 Instruments (Revised regulatory capital rule treatment – Tier 2)
Report all other capital instruments, other than those included in line items 49 and 50, that satisfy
all eligibility criteria under the revised regulatory capital rules of the Federal Reserve and related
surplus included in the FR Y-9C, Schedule HC-R, Part I, line item 27. In addition, report tier 2 capital
non-qualifying capital instruments (e.g., TruPS and cumulative perpetual preferred) that have been
phased-out of tier 1 capital in the FR Y-9C, Schedule HC-R, Part I, line item 21.

For items 52 through 58, holding companies may include in regulatory capital debt or equity
instruments issued prior to September 12, 2010, that do not meet the criteria for additional tier 1 or
tier 2 capital instruments in 12 CFR 217.20 of the revised regulatory capital rules but that were
included in tier 1 or tier 2 capital respectively as of September 12, 2010 (non-qualifying capital
instruments issued prior to September 12, 2010) up to the percentage of the outstanding principal
amount of such non-qualifying capital instruments as of January 1, 2014, in Schedule HC-R, item 21.

Line Item 52 Cumulative Perpetual Preferred (CPP) (Revised regulatory capital rule
treatment – Non-qualifying Instrument in Tier 2)
Report the amount of Cumulative Perpetual Preferred instruments that were included in tier 2
capital (FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of January 1, 2014, and that
are subject to phase out.

Line Item 53 CPP TARP Preferred (Revised regulatory capital rule treatment – Non-qualifying
Instrument in Tier 2)

141

Report the amount of CPP TARP Preferred instruments that were included in tier 2 capital (FR Y-9C,
Schedule HC-R, Part I, line item 28) and outstanding as of January 1, 2014, and that are subject to
phase out.

Line Item 54 Mandatory Convertible Preferred (MCP) (Revised regulatory capital rule
treatment – Non-qualifying Instrument in Tier 2)
Report the amount of Mandatory Convertible Preferred (MCP) instruments that were included in
tier 2 capital (FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of January 1, 2014,
and that are subject to phase out.

Line Item 55 MCP USG Preferred (Revised regulatory capital rule treatment – Non-qualifying
Instrument in Tier 2)
Report the amount of Cumulative Perpetual Preferred instruments that were included in tier 2
capital (FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of January 1, 2014, and that
are subject to phase out.

Line Item 56 Cumulative Dated Preferred (TRUPS) (Revised regulatory capital rule treatment
– Non-qualifying Instrument in Tier 2)
Report the amount of Cumulative Dated Preferred (TRUPS) instruments that were included in tier 2
capital (FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of January 1, 2014, and that
are subject to phase out.
Line Item 57 USG Preferred TRUPS (Revised regulatory capital rule treatment – Nonqualifying Instrument in Tier 2)
Report the amount of Cumulative Perpetual Preferred instruments that were included in tier 2
capital (FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of January 1, 2014, and that
are subject to phase out.

Line Item 58 Other Non-qualifying Instruments in Tier 2 (Revised regulatory capital rule
treatment – Non-qualifying Instrument in Tier 2)
Report the amount of all capital instruments other than the ones included in line items 52 through
57 that were included in tier 2 capital (FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding
as of January 1, 2014, and that are subject to phase out.
Quarterly Activity - Other than issuances or repurchases

Line Item 59 Common Stock (CS) (Revised regulatory capital rule treatment – Common
Equity Tier 1)
Report (1)"Common Stock" as defined in the FR Y-9C, Schedule HC, line 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: "Surplus" as defined in the FR Y-9C, Schedule HC, line item 25;
(3) PLUS: "Other equity capital components" as defined in the FR Y-9C, Schedule HC, line item 26(c)
(only warrants in (2) surplus should be subtracted); and
(4) LESS: "Issuances associated with the U.S. Department of Treasury Capital Purchase Program:
Warrants to Purchase Common Stock" as defined in the FR Y-9C, Schedule HC-M, line item 24(b).
142

Line 59 should exclude amounts reported in line 60 as described below.

Line Item 60 Common Stock (CS) - Employee Stock Compensation (Revised regulatory capital
rule treatment – Tier 1)
Report the carrying amount of common stock as defined in the FR Y-9C, Schedule HC, line item 24
issued as part of an employee stock ownership plan (ESOP) and included in equity capital on the
balance sheet. Include increases and decreases in additional paid in capital (APIC) attributable to
the amortization of employee stock compensation and any changes in APIC, treasury or common
stock as a result of the actual issuance of common stock for employee stock compensation.

Line Item 61 CS Warrants (Revised regulatory capital rule treatment – Common Equity Tier
1)
Report the carrying amount of warrants to issue common stock as defined in the FR Y-9C, Schedule
HC, line item 24 and included in equity capital on the balance sheet.

Line Item 62 CS USG Investment (Revised regulatory capital rule treatment – Common Equity
Tier 1)
Report the carrying amount of warrants issued to the U.S. Department of Treasury to purchase
common stock as defined in the FR Y-9C, Schedule HC, line item 24 of the reporting institution that is
included in equity capital on the balance sheet included in the FR Y-9C, Schedule HC-M, line item
24(b)

Line Item 63 Capital Instrument Issued by Subsidiary (Revised regulatory capital rule
treatment – Common Equity Tier 1)
Report capital instruments issued by a fully consolidated subsidiary of the reporting institution to a
third party investor that qualify for inclusion in common equity tier 1 capital as defined in the FR Y9C, Schedule HC-R, Part I, line item 4. To qualify for inclusion in common equity tier 1 capital, the
capital instruments must be issued by a depository institution or a foreign bank that is a
consolidated subsidiary of a banking organization.

Line Item 64 Other Common Equity Tier 1 Instruments (Revised regulatory capital rule
treatment – Common Equity Tier 1)
Report as defined in the revised regulatory capital rule (July 2013).

Line Item 65 Non-Cumulative Perpetual Preferred (NCPP) (Revised regulatory capital rule
treatment – Additional Tier 1)
Report the amount of noncumulative perpetual preferred stock and related surplus included in the
FR Y-9C, Schedule HC, line item 23, and any other capital instrument and related surplus that
satisfy all the additional tier 1 criteria in 12 CFR 217.20(c) of the revised regulatory capital rules of
the Federal Reserve.
Line Item 66 NCPP Convertible (Revised regulatory capital rule treatment – Additional Tier
1)
Report the amount of NCPP Convertible securities and related surplus included in the FR Y-9C,
Schedule HC, line item 23, that satisfy all the additional tier 1 criteria in 12 CFR 217.20(c) of the
revised regulatory capital rules of the Federal Reserve.
143

Line Item 67 Mandatory Convertible Preferred (MCP) (Revised regulatory capital rule
treatment – Additional Tier 1)
Report the amount of Mandatory Convertible Preferred (MCP) securities and related surplus
included in the FR Y-9C, Schedule HC, line item 23, that satisfy all the additional tier 1 criteria in 12
CFR 217.20(c) of the revised regulatory capital rules of the Federal Reserve.

Line Item 68 MCP USG Preferred (Revised regulatory capital rule treatment – Additional Tier
1)
Report the amount of mandatory convertible preferred securities issued to the U.S. Department of
Treasury by bank holding companies that satisfy all the additional tier 1 criteria in 12 CFR 217.20(c)
of the revised regulatory capital rules of the Federal Reserve included in the FR Y-9C, Schedule HC,
line item 3 and Schedule HC-M, line item 24(a).

Line Item 69 Capital Instrument Issued by Subsidiary (Revised regulatory capital rule
treatment – Additional Tier 1)
Report the amount of tier 1 minority interest not included in common equity tier 1 capital that is
includable at the consolidated level as defined in the FR Y-9C, Schedule HC-R, Part I, line item 22. 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 additional tier 1 minority interest must
meet all the criteria for additional tier 1 capital instrument.

Line Item 70 Other Additional Tier 1 Instruments (Revised regulatory capital rule treatment
– Additional Tier 1)
Report the amount of all other capital instruments, other than those included in line items 65
through 69 that satisfy all the additional tier 1 criteria in 12 CFR 217.20(c) of the revised regulatory
capital rules of the Federal Reserve.

Line Item 71 Cumulative Perpetual Preferred (CPP) (Revised regulatory capital rule
treatment – Non-qualifying Instrument in Tier 1)
Report the amount of Cumulative Perpetual Preferred securities that were included in tier 1 capital
(FR Y-9C, Schedule HC-R, Part I, line item 21) and outstanding as of January 1, 2014, and that are
subject to phase out.

Line Item 72 CPP TARP Preferred (Revised regulatory capital rule treatment – Non-qualifying
Instrument in Tier 1)
Report the amount of CPP TARP Preferred securities that were included in tier 1 capital (FR Y-9C,
Schedule HC-R, Part I, line item 21) and outstanding as of January 1, 2014, and that are subject to
phase out.
Line Item 73 Mandatory Convertible Preferred (MCP) (Revised regulatory capital rule
treatment – Non-qualifying Instrument in Tier 1)
Report the amount of Mandatory Convertible Preferred securities that were included in tier 1
capital (FR Y-9C, Schedule HC-R, Part I, line item 21) and outstanding as of January 1, 2014, and that
are subject to phase out.

Line Item 74 MCP USG Preferred (Revised regulatory capital rule treatment – Non-qualifying
Instrument in Tier 1)
144

Report the amount of MCP USG Preferred securities that were included in tier 1 capital (FR Y-9C,
Schedule HC-R, Part I, line item 21) and outstanding as of January 1, 2014, and that are subject to
phase out.

Line Item 75 Cumulative Dated Preferred (TRUPS) (Revised regulatory capital rule treatment
– Non-qualifying Instrument in Tier 1)
Report the amount of Cumulative Dated Preferred (TRUPS) securities that were included in tier 1
capital (FR Y-9C, Schedule HC-R, Part I, line item 21) and outstanding as of January 1, 2014, and that
are subject to phase out.

Line Item 76 USG Preferred TRUPS (Revised regulatory capital rule treatment – Nonqualifying Instrument in Tier 1)
Report the amount of USG Preferred (TRUPS) securities that were included in tier 1 capital (FR Y-9C,
Schedule HC-R, Part I, line item 21) and outstanding as of January 1, 2014, and that are subject to
phase out.

Line Item 77 Other Non-qualifying Instruments in Tier 1 (Revised regulatory capital rule
treatment – Non-qualifying Instrument in Tier 1)
Report the amount of all other capital instruments other than those included in line items 71
through 76 that were included in tier 1 capital (FR Y-9C, Schedule HC-R, Part I, line item 21) and
outstanding as of January 1, 2014, and that are subject to phase out.

Line Item 78 Subordinated Debt (Revised regulatory capital rule treatment – Tier 2)
Report subordinated debt instruments that satisfy all eligibility criteria under the revised regulatory
capital rules of the Federal Reserve and related surplus included in the FR Y-9C, Schedule HC-R, Part
I, line item 27. Include instruments that were (i) issued under the Small Business Jobs 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 nonqualifying capital instruments (e.g., TruPS and cumulative perpetual
preferred) under the Federal Reserve’s general risk-based capital rules.

Line Item 79 Capital Instrument Issued by Subsidiary (Revised regulatory capital rule
treatment – Tier 2)
Report the amount of total capital minority interest not included in tier 1 capital, as defined in the
FR Y-9C, Schedule HC-R, Part I, line item 29.

Line Item 80 Other Tier 2 Instruments (Revised regulatory capital rule treatment – Tier 2)
Report all other capital instruments, other than those included in line items 78 and 79, that satisfy
all eligibility criteria under the revised regulatory capital rules of the Federal Reserve and related
surplus included in the FR Y-9C, Schedule HC-R, Part I, line item 27.

For items 81 through 87, holding companies may include in regulatory capital debt or equity
instruments issued prior to September 12, 2010, that do not meet the criteria for additional tier 1 or
tier 2 capital instruments in 12 CFR 217.20 of the revised regulatory capital rules but that were
145

included in tier 1 or tier 2 capital respectively as of September 12, 2010 (non-qualifying capital
instruments issued prior to September 12, 2010) up to the percentage of the outstanding principal
amount of such non-qualifying capital instruments as of January 1, 2014, in Schedule HC-R, item 21.

Line Item 81 Cumulative Perpetual Preferred (CPP) (Revised regulatory capital rule
treatment – Non-qualifying Instrument in Tier 2)
Report the amount of Cumulative Perpetual Preferred instruments that were included in tier 2
capital (FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of January 1, 2014, and that
are subject to phase out.

Line Item 82 CPP TARP Preferred (Revised regulatory capital rule treatment – Non-qualifying
Instrument in Tier 2)
Report the amount of CPP TARP Preferred instruments that were included in tier 2 capital (FR Y-9C,
Schedule HC-R, Part I, line item 28) and outstanding as of January 1, 2014, and that are subject to
phase out.

Line Item 83 Mandatory Convertible Preferred (MCP) (Revised regulatory capital rule
treatment – Non-qualifying Instrument in Tier 2)
Report the amount of Mandatory Convertible Preferred (MCP) instruments that were included in
tier 2 capital (FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of January 1, 2014,
and that are subject to phase out.

Line Item 84 MCP USG Preferred (Revised regulatory capital rule treatment – Non-qualifying
Instrument in Tier 2)
Report the amount of Cumulative Perpetual Preferred instruments that were included in tier 2
capital (FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of January 1, 2014, and that
are subject to phase out.

Line Item 85 Cumulative Dated Preferred (TRUPS) (Revised regulatory capital rule treatment
– Non-qualifying Instrument in Tier 2)
Report the amount of Cumulative Dated Preferred (TRUPS) instruments that were included in tier 2
capital (FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of January 1, 2014, and that
are subject to phase out.

Line Item 86 USG Preferred TRUPS (Revised regulatory capital rule treatment – Nonqualifying Instrument in Tier 2)
Report the amount of Cumulative Perpetual Preferred instruments that were included in tier 2
capital (FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of January 1, 2014, and that
are subject to phase out.

Line Item 87 Other Non-qualifying Instruments in Tier 2 (Revised regulatory capital rule
treatment – Non-qualifying Instrument in Tier 2)

146

Report the amount of all capital instruments other than the ones included in items 81 through 86
that were included in tier 2 capital (FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as
of January 1, 2014, and that are subject to phase out.
Capital Balances

Line Item 88 Common Stock (CS) (Revised regulatory capital rule treatment – Common
Equity Tier 1)
For the actual as-of date, report
(1)"Common Stock" as defined in the FR Y-9C, Schedule HC, line 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: "Surplus" as defined in the FR Y-9C, Schedule HC, line item 25;
(3) PLUS "Other equity capital components" as defined in the FR Y-9C, Schedule HC, line item
26(c)(only warrants in (2) surplus should be subtracted); and
(4) LESS: "Issuances associated with the U.S. Department of Treasury Capital Purchase Program:
Warrants to Purchase Common Stock" as defined in the FR Y-9C, Schedule HC-M, line item 24(b).
Line 88 should exclude amounts reported in line 89 as described below.

For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 1, 2, 30,
31, 59, 60 and actual as-of date item 88. For projection periods PQ2 through PQ9, the item is
calculated as the sum of current projection period items 1, 2 , 30, 31, 59, 60 and the prior projection
period’s item 88.

Line Item 89 CS Warrants (Revised regulatory capital rule treatment – Common Equity Tier
1)
For the actual as-of date, report the carrying amount of warrants to issue common stock as defined
in the FR Y-9C, Schedule HC, line item 24 and included in equity capital on the balance sheet.

For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 3, 32, 61
and actual as-of date item 89. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 3, 32, 61 and the prior projection period’s item 89.

Line Item 90 CS USG Investment (Revised regulatory capital rule treatment – Common Equity
Tier 1)
For the actual as-of date, report the carrying amount of warrants issued to the U.S. Department of
Treasury to purchase common stock as defined in the FR Y-9C, Schedule HC, line item 24 of the
reporting institution that is included in equity capital on the balance sheet included in the FR Y-9C,
Schedule HC-M, line item 24(b).

For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 4, 33, 62,
and actual as-of date item 90. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 4, 33, 62 and the prior projection period’s item 90

Line Item 91 Capital Instrument Issued by Subsidiary (Revised regulatory capital rule
treatment – Common Equity Tier 1)
147

For the actual as-of date, report capital instruments issued by a fully consolidated subsidiary of the
reporting institution to a third party investor that qualify for inclusion in common equity tier 1
capital as defined in the FR Y-9C, Schedule HC-R, Part I, line item 4). To qualify for inclusion in
common equity tier 1 capital, the capital instruments must be issued by a depository institution or a
foreign bank that is a consolidated subsidiary of a banking organization.

For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 5, 34, 63
and actual as-of date item 91. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 5, 34, 63 and the prior projection period’s item 91.

Line Item 92 Other Common Equity Tier 1 Instruments (Revised regulatory capital rule
treatment – Common Equity Tier 1)
For the actual as-of date, report as defined in the revised regulatory capital rule (July 2013).

For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 6, 35, 64
and actual as-of date item 92. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 6, 35, 64 and the prior projection period’s item 92.

Line Item 93 Non-Cumulative Perpetual Preferred (NCPP) (Revised regulatory capital rule
treatment – Additional Tier 1)
For the actual as-of date, report the amount of noncumulative perpetual preferred stock and related
surplus included in the FR Y-9C, Schedule HC, line item 23, and any other capital instrument and
related surplus that satisfy all the additional tier 1 criteria in 12 CFR 217.20(c) of the revised
regulatory capital rules of the Federal Reserve.

For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 7, 36, 65
and actual as-of date item 93. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 7, 36, 65 and the prior projection period’s item 93.
Line Item 94 NCPP Convertible (Revised regulatory capital rule treatment – Additional Tier
1)
For the actual as-of date, report the amount of NCPP Convertible securities and related surplus
included in the FR Y-9C, Schedule HC, line item 23, that satisfy all the additional tier 1 criteria in 12
CFR 217.20(c) of the revised regulatory capital rules of the Federal Reserve.

For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 8, 37, 66
and actual as-of date item 94. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 8, 37, 66 and the prior projection period’s item 94.

Line Item 95 Mandatory Convertible Preferred (MCP) (Revised regulatory capital rule
treatment – Additional Tier 1)
For the actual as-of date, report the amount of Mandatory Convertible Preferred (MCP) securities
and related surplus included in the FR Y-9C, Schedule HC, line item 23, that satisfy all the additional
tier 1 criteria in 12 CFR 217.20(c) of the revised regulatory capital rules of the Federal Reserve.
148

For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 9, 38, 67
and actual as-of date item 95. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 9, 38, 67and the prior projection period’s item 95.

Line Item 96 MCP USG Preferred (Revised regulatory capital rule treatment – Additional Tier
1)
For the actual as-of date, report the amount of mandatory convertible preferred securities issued to
the U.S. Department of Treasury by bank holding companies that satisfy all the additional tier 1
criteria in 12 CFR 217.20(c) of the revised regulatory capital rules of the Federal Reserve included in
the FR Y-9C, Schedule HC, line item 3 and Schedule HC-M, line item 24(a).
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 10, 39,
68 and actual as-of date item 96. For projection periods PQ2 through PQ9, the item is calculated as
the sum of current projection period items 10, 39, 68 and the prior projection period’s item 96.

Line Item 97 Capital Instrument Issued by Subsidiary (Revised regulatory capital rule
treatment – Additional Tier 1)
For the actual as-of date, report the amount of tier 1 minority interest not included in common
equity tier 1 capital that is includable at the consolidated level as defined in the FR Y-9C, Schedule
HC-R, Part I, line item 22. 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 additional tier
1 minority interest must meet all the criteria for additional tier 1 capital instrument.
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 11, 40,
69 and actual as-of date item 97. For projection periods PQ2 through PQ9, the item is calculated as
the sum of current projection period items 11, 40, 69 and the prior projection period’s item 97.

Line Item 98 Other Additional Tier 1 Instruments (Revised regulatory capital rule treatment
– Additional Tier 1)
For the actual as-of date, report the amount of all other capital instruments, other than those
included in line items 93 through 97, that satisfy all the additional tier 1 criteria in 12 CFR 217.20(c)
of the revised regulatory capital rules of the Federal Reserve.
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 12, 41,
70 and actual as-of date item 98. For projection periods PQ2 through PQ9, the item is calculated as
the sum of current projection period items 12, 41, 70 and the prior projection period’s item 98.

Line Item 99 Cumulative Perpetual Preferred (CPP) (Revised regulatory capital rule
treatment – Non-qualifying Instrument in Tier 1)
For the actual as-of date, report the amount of Cumulative Perpetual Preferred securities that were
included in tier 1 capital (FR Y-9C, Schedule HC-R, Part I, line item 21) and outstanding as of January
1, 2014, and that are subject to phase out.
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 13, 42,
71 and actual as-of date item 99. For projection periods PQ2 through PQ9, the item is calculated as
the sum of current projection period items 13, 42, 71 and the prior projection period’s item 99.
149

Line Item 100 CPP TARP Preferred (Revised regulatory capital rule treatment – Nonqualifying Instrument in Tier 1)
For the actual as-of date, report the amount of CPP TARP Preferred securities that were included in
tier 1 capital (FR Y-9C, Schedule HC-R, Part I, line item 21) and outstanding as of January 1, 2014,
and that are subject to phase out.

For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 14, 43,
72 and actual as-of date item 100. For projection periods PQ2 through PQ9, the item is calculated as
the sum of current projection period items 14, 43 72and the prior projection period’s item 100.

Line Item 101 Mandatory Convertible Preferred (MCP) (Revised regulatory capital rule
treatment – Non-qualifying Instrument in Tier 1)
For the actual as-of date, report the amount of Mandatory Convertible Preferred securities that were
included in tier 1 capital (FR Y-9C, Schedule HC-R, Part I, line item 21) and outstanding as of January
1, 2014, and that are subject to phase out.
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 15, 44,
73 and actual as-of date item 101. For projection periods PQ2 through PQ9, the item is calculated as
the sum of current projection period items 15, 44, 73 and the prior projection period’s item 101.

Line Item 102 MCP USG Preferred (Revised regulatory capital rule treatment – Nonqualifying Instrument in Tier 1)
For the actual as-of date, report the amount of MCP USG Preferred securities that were included in
tier 1 capital (FR Y-9C, Schedule HC-R, Part I, line item 21) and outstanding as of January 1, 2014,
and that are subject to phase out.

For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 16, 45,
74 and actual as-of date item 102. For projection periods PQ2 through PQ9, the item is calculated as
the sum of current projection period items 16, 45, 74 and the prior projection period’s item 102.
Line Item 103 Cumulative Dated Preferred (TRUPS) (Revised regulatory capital rule
treatment – Non-qualifying Instrument in Tier 1)
For the actual as-of date, report the amount of Cumulative Dated Preferred (TRUPS) securities that
were included in tier 1 capital (FR Y-9C, Schedule HC-R, Part I, line item 21) and outstanding as of
January 1, 2014, and that are subject to phase out.

For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 17, 46,
75 and actual as-of date item 103. For projection periods PQ2 through PQ9, the item is calculated as
the sum of current projection period items 17, 46, 75 and the prior projection period’s item 103.

Line Item 104 USG Preferred TRUPS (Revised regulatory capital rule treatment – Nonqualifying Instrument in Tier 1)
For the actual as-of date, report the amount of USG Preferred (TRUPS) securities that were included
in tier 1 capital (FR Y-9C, Schedule HC-R, Part I, line item 21) and outstanding as of January 1, 2014,
and that are subject to phase out.
150

For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 18, 47,
76 and actual as-of date item 104. For projection periods PQ2 through PQ9, the item is calculated as
the sum of current projection period items 18, 47, 76 and the prior projection period’s item 104.

Line Item 105 Other Non-qualifying Instruments in Tier 1 (Revised regulatory capital rule
treatment – Non-qualifying Instrument in Tier 1)
For the actual as-of date, report the amount of all other capital instruments other than those
included in line items 99 through 104 that were included in tier 1 capital (FR Y-9C, Schedule HC-R,
Part I, line item 21) and outstanding as of January 1, 2014, and that are subject to phase out.

For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 19, 48,
77 and actual as-of date item 105. For projection periods PQ2 through PQ9, the item is calculated as
the sum of current projection period items 19, 48, 77 and the prior projection period’s item 105.

Line Item 106 Subordinated Debt (Revised regulatory capital rule treatment – Tier 2)
For the actual as-of date, report subordinated debt instruments that satisfy all eligibility criteria
under the revised regulatory capital rules of the Federal Reserve and related surplus included in the
FR Y-9C, Schedule HC-R, Part I, line item 27. Include instruments that were (i) issued under the
Small Business Jobs 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 nonqualifying capital
instruments (e.g., TruPS and cumulative perpetual preferred) under the Federal Reserve’s general
risk-based capital rules.

For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 20, 49,
78 and actual as-of date item 106. For projection periods PQ2 through PQ9, the item is calculated as
the sum of current projection period items 20, 49, 78 and the prior projection period’s item 106.

Line Item 107 Capital Instrument Issued by Subsidiary (Revised regulatory capital rule
treatment – Tier 2)
For the actual as-of date, report the amount of total capital minority interest not included in tier 1
capital, as defined in the FR Y-9C, Schedule HC-R, Part I, line item 29.

For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 21, 50,
79 and actual as-of date item 107. For projection periods PQ2 through PQ9, the item is calculated as
the sum of current projection period items 21, 50, 79 and the prior projection period’s item 107.

Line Item 108 Other Tier 2 Instruments (Revised regulatory capital rule treatment – Tier 2)
For the actual as-of date, report all other capital instruments, other than those included in line items
106 and 107, that satisfy all eligibility criteria under the revised regulatory capital rules of the
Federal Reserve and related surplus included in the FR Y-9C, Schedule HC-R, Part I, line item 27.
In addition, report tier 2 capital non-qualifying capital instruments (e.g., TruPS and cumulative
perpetual preferred) that have been phased-out of tier 1 capital in the FR Y-9C, Schedule HC-R, Part
I, line item 21.
151

For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 22, 51,
80 and actual as-of date item 108. For projection periods PQ2 through PQ9, the item is calculated as
the sum of current projection period items 22, 51, 80 and the prior projection period’s item 108

For items 109 through 115, holding companies may include in regulatory capital debt or equity
instruments issued prior to September 12, 2010, that do not meet the criteria for additional tier 1 or
tier 2 capital instruments in 12 CFR 217.20 of the revised regulatory capital rules but that were
included in tier 1 or tier 2 capital respectively as of September 12, 2010 (non-qualifying capital
instruments issued prior to September 12, 2010) up to the percentage of the outstanding principal
amount of such non-qualifying capital instruments as of January 1, 2014, in Schedule HC-R, item 21.
Line Item 109 Cumulative Perpetual Preferred (CPP) (Revised regulatory capital rule
treatment – Non-qualifying Instrument in Tier 2)
For the actual as-of date, report the amount of Cumulative Perpetual Preferred instruments that
were included in tier 2 capital (FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of
January 1, 2014, and that are subject to phase out.

For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 23, 52,
81 and actual as-of date item 109. For projection periods PQ2 through PQ9, the item is calculated as
the sum of current projection period items 23, 52, 81 and the prior projection period’s item 109.

Line Item 110 CPP TARP Preferred(Revised regulatory capital rule treatment – Nonqualifying Instrument in Tier 2)
For the actual as-of date, report the amount of CPP TARP Preferred instruments that were included
in tier 2 capital (FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of January 1, 2014,
and that are subject to phase out.

For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 24, 53,
82 and actual as-of date item 110. For projection periods PQ2 through PQ9, the item is calculated as
the sum of current projection period items 24, 53, 82 and the prior projection period’s item 110.

Line Item 111 Mandatory Convertible Preferred (MCP) (Revised regulatory capital rule
treatment – Non-qualifying Instrument in Tier 2)
For the actual as-of date, report the amount of Mandatory Convertible Preferred (MCP) instruments
that were included in tier 2 capital (FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as
of January 1, 2014, and that are subject to phase out.
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 25, 54,
83 and actual as-of date item 111. For projection periods PQ2 through PQ9, the item is calculated as
the sum of current projection period items 25, 54, 83 and the prior projection period’s item 111.

Line Item 112 MCP USG Preferred(Revised regulatory capital rule treatment – Non-qualifying
Instrument in Tier 2)
For the actual as-of date, report the amount of Cumulative Perpetual Preferred instruments that
were included in tier 2 capital (FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of
January 1, 2014, and that are subject to phase out.
152

For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 26, 55,
84 and actual as-of date item 112. For projection periods PQ2 through PQ9, the item is calculated as
the sum of current projection period items 26, 55, 84 and the prior projection period’s item 112.
Line Item 113 Cumulative Dated Preferred (TRUPS) (Revised regulatory capital rule
treatment – Non-qualifying Instrument in Tier 2)
For the actual as-of date, report the amount of Cumulative Dated Preferred (TRUPS) instruments
that were included in tier 2 capital (FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as
of January 1, 2014, and that are subject to phase out.
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 27, 56,
85and actual as-of date item 113. For projection periods PQ2 through PQ9, the item is calculated as
the sum of current projection period items 27, 56, 85 and the prior projection period’s item 113.
Line Item 114 USG Preferred TRUPS (Revised regulatory capital rule treatment – Nonqualifying Instrument in Tier 2)
For the actual as-of date, report the amount of Cumulative Perpetual Preferred instruments that
were included in tier 2 capital (FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of
January 1, 2014, and that are subject to phase out.

For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 28, 57,
86 and actual as-of date item 114. For projection periods PQ2 through PQ9, the item is calculated as
the sum of current projection period items 28, 57, 86 and the prior projection period’s item 114.

Line Item 115 Other Non-qualifying Instruments in Tier 2 (Revised regulatory capital rule
treatment – Non-qualifying Instrument in Tier 2)
For the actual as-of date, report the amount of all capital instruments other than the ones included
in line items 109 through 114 that were included in tier 2 capital (FR Y-9C, Schedule HC-R, Part I,
line item 28) and outstanding as of January 1, 2014, and that are subject to phase out.

For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 29, 58,
87 and actual as-of date item 115. For projection periods PQ2 through PQ9, the item is calculated as
the sum of current projection period items 29, 58, 87 and the prior projection period’s item 115.

153

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). Where applicable, BHCs should also reference
the methodology descriptions outlined within the FR Y-9C Schedule HC-R, Part I and part II. Please
note, however, that numbers do not need to tie to the FR Y-9C reports, given that the FR Y-14
Transitions schedule requires calculations on a fully phased-in basis.

The Regulatory Capital Transitions FR Y-14A annual schedule collects actual (historical) data for
the as-of date and projected fourth quarter data for five 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 5 on a year-to-date basis (unless otherwise specified). All
forecasts m u s t b e we ll -developed and well-documented, 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 5 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.
In the event that a capital plan resubmission prompts a BHC has to submit the FR Y-14A Regulatory
Capital Transitions schedule with a date other than the as-of date, the BHC should treat all columns
labeled “Actual in $Millions as of date” as being as-of the date dictated by the capital plan
resubmission. The PY1 column should be the projection 1 year from the capital plan resubmission
as-of date, PY2 should be the projection 2 years from the capital plan resubmission as-of date, and
so forth.
Relevant References

All BHCs are required to follow the methodologies outlined in the revised regulatory capital rule
(78 Federal Register 62018, July October 11, 2013), the updated market risk capital rule (78
Federal Register 76521, December 18, 2013), and the supplementary final rule (September 2014)
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
154

loss absorbency requirement (July 2013): http://www.bis.org/publ/bcbs255.pdf
Revised Regulatory Capital Rule (78 Federal Register 62018, October 11, 2013):
http://www.gpo.gov/fdsys/pkg/FR-2013-10-11/pdf/2013-21653.pdf
• Supplementary Leverage Final Rule (September 2014):
http://www.federalreserve.gov/newsevents/press/bcreg/bcreg20140903b1.pdf
• Updated Market Risk Rule (December 2013):
http://www.gpo.gov/fdsys/pkg/FR-2013-12-18/pdf/2013-29785.pdf
•

Completing the Schedule
All data should be provided in the non-shaded cells in all sub-schedules; 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 “Standardized RWA” sub-schedule for all reporting periods. For the purpose of completing the
“Standardized RWA” sub-schedule, 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 als o required to complete the “Advanced RWA” sub-schedule for all reporting periods. Note
that all data must be completed on a fully phased-in basis.

Note that for purposes of completing the FR Y-14A Regulatory Capital Transitions schedule, BHCs
should not assume future model approval in the RWA projections for positions and models
that have not yet been approved. 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 sub-schedules (except
for the Planned Action sub-schedule); 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” sub-schedule and the “Exceptions Bucket Calculator” sub-schedule
collect the data necessary to calculate the composition of capital under the guidelines set forth
by the Revised Regulatory Capital Rule. 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.
155

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 applied
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 consistent with the definitions included in Schedule HC-R, Part I.B., item 3, with no
transition provisions.

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 the
definitions provided in Schedule HC-R, Part I.B., item 4, with no transition provisions. 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 that is consistent with the definitions provided in Schedule HC-R,
Part I.B., item 6, with no transition provisions.
If a holding company has significant investments in the capital of unconsolidated financial
156

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).

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 consistent with the definitions provided in Schedule HC-R, Schedule I.B.,
item 9a, “Accumulated other comprehensive income,” With no transition provisions. 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, consistent with the
definitionsthat is included in Schedule HC-R, Schedule I.B., item 9b, with no transition provisions. i
157

Line item 12 Accumulated net gains (losses) on cash flow hedges
Report the amount of accumulated net gains (losses) on cash flow hedges, consistent with the
definitions that is included in Schedule HC-R, Schedule I.B., item 9c, “Accumulated other
comprehensive income,” With no transition provisions. 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
Report the amounts recorded in AOCI and is consistent with the definitions included in Schedule HCR, Schedule I.B., item 9d, “Accumulated other comprehensive income,” with no transition provisions,
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.

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
ecurities and are included in AOCI, consistent with the definitionsas reported in Schedule HC-R,
Schedule I.B., item 9e, “Accumulated other comprehensive income, ” with no transition provisions. 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
158

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-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
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.
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
159

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
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 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.
160

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
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 as defined by
Schedule HC-R, Part I.B., item 20, with zero transition provisions, 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.
161

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
(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).
162

(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.

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.
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.
Other (reflect all items on a year-to-date basis)
Line item 33 Issuance of Common Stock (Including Conversion of Common Stock)
Captures the total issuance of common stock and related surplus in the reporting period on a
calendar year-to-date basis. This figure for PY 1 and PY2 should equal the sum of “Total issuance of
common stock” reported in the FR Y-14A Summary Schedule, Capital sub-schedule for the applicable
reporting periods that correspond on the Summary schedule.

Line item 34 Repurchases of Common Stock
Captures the total repurchases of common stock in the reporting period on a calendar year-to-date
basis. This figure for PY1 and PY2 should equal the sum of “Total share repurchases” reported in
the FR Y-14A Summary Schedule, Capital sub-schedule for the applicable reporting periods that
correspond on the Summary schedule.

Line item 35 Net Income (Loss) Attributable to Bank Holding Company
Refer to FR Y-9C instructions for Schedule HI-A, item 4 and report on a calendar year-to-date basis.
Report losses as a negative value. This figure for PY1 and PY2 should equal the sum of “Net income
(loss) attributable to BHC” reported in the FR Y-14A Summary Schedule, Income Statement subschedule for the applicable reporting periods that correspond on the Summary schedule.
163

Line item 36 Cash Dividends Declared on Preferred Stock
Refer to FR Y-9C instructions for Schedule HI-A, item 10 and report on a calendar year-to-date
basis. This figure for PY1 and PY2 should equal the sum of “Cash dividends declared on preferred
stock” reported in the FR Y-14A Summary Schedule, Capital sub-schedule for the applicable
reporting periods that correspond on the Summary schedule.

Line item 37 Cash Dividends Declared on Common Stock
Refer to FR Y-9C instructions for Schedule HI-A, item 11 and report on a calendar year-to-date
basis. This figure for PY1 and PY2 should equal the sum of “Cash dividends declared on common
stock” reported in the FR Y-14A Summary Schedule, Capital sub-schedule for the applicable
reporting periods that correspond on the Summary schedule.

Line item 38 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 (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.

Line item 39 Previously Issued Tier 1 Minority Interest that Would No Longer Qualify
(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. Report balances in full, without reflecting any
phase-out arrangements included in the revised regulatory capital rule.

Line item 40 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.

164

D.2—Exception Bucket Calculator
The Exception Bucket Calculator sub-schedule 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
165

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 sub-schedule), 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 13
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.
166

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.

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.

167

D.3—Advanced Risk-Weighted Assets
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 “Advanced RWA” sub-schedule. All BHCs, including
advanced approaches BHCs and non-advanced approaches BHCs must complete the “Standardized
RWA” sub-schedule.

In the “Advanced RWA” sub-schedule, BHCs should provide risk-weighted asset estimates reflecting
the revised regulatory capital rule (78 Federal Register 62018, October 11, 2013) and the updated
market risk capital rule (78 Federal Register 76521, December 18, 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 sub-schedule. Please refer to the revised
regulatory capital rule (78 Federal Register 62018, October 11, 2013) and the updated market risk
capital rule (78 Federal Register 76521, December 18, 2013)released by the U.S. banking agencies
for details of the requirements.

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].

MDRM codes have been included in the sub-schedule (column C) and correspond to the definitions
for the FFIEC 101 line items where applicable.
Advanced Approaches Credit Risk (Including CCR and non-trading credit risk), with 1.06
scaling factor where applicable – 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 Credit RWA
This item is a shaded cell and is derived from other items in the schedule; no input required.
This is the sum of Schedule D.3 line items 2, 15, 21, 25, 29, 30 and 31.
Line item 2 through 30 Various
Definition of the BHC’s projections should correspond to the definitions outlined by the
corresponding MDRM code (shown in column C) of the FFIEC 101 report per the revised
regulatory capital rule (78 Federal Register 62018, October 11, 2013).
Line item 2 Wholesale Exposures
This item is derived as the sum of items 3 through 8.
Line item 3 Wholesale Exposures: Corporate

168

Report the amount that is consistent with the definitions provided in FFIEC 101 Schedule
B line item 1 column G
Line item 4 Wholesale Exposures: Bank
Report the amount that is consistent with the definitions provided in FFIEC 101 Schedule
B line item 2 column G

Line item 5 Wholesale Exposures: Sovereign
Report the amount that is consistent with the definitions provided in FFIEC 101 Schedule
B line item 3 column G
Line item 6 Wholesale Exposures: IPRE
Report the amount that is consistent with the definitions provided in FFIEC 101 Schedule
B line item 4 column G

Line item 7 Wholesale Exposures: HVCRE
Report the amount that is consistent with the definitions provided in FFIEC 101 Schedule
B line item 5 column G
Line item 8 Wholesale Exposures: Counterparty Credit Risk
This item is derived as the sum of items 9 through 14.

Line item 9 Wholesale Exposures: Counterparty Credit Risk (Eligible margin loans,
repostyle transactions oand OTC derivatives with cross-product netting—EAD
adjustment method)
Report the amount that is consistent with the definitions provided in FFIEC 101 Schedule
B line item 6 column G
Line item 10 Wholesale Exposures: Counterparty Credit Risk Risk (Eligible margin
loans, repostyle transactions oand OTC derivatives with cross-product netting—
collateral reflected in LGD)
Report the amount that is consistent with the definitions provided in FFIEC 101 Schedule
B line item 7 column G
Line item 11 Wholesale Exposures: Counterparty Credit Risk (Eligible margin
loans, repostyle transactions—no cross-product netting—EAD adjustment
method)
Report the amount that is consistent with the definitions provided in FFIEC 101 Schedule
B line item 7 column G
Line item 12 Wholesale Exposures: Counterparty Credit Risk (Eligible margin
loans, repostyle transactions—no cross-product netting—collateral reflected in
LGD)
Report the amount that is consistent with the definitions provided in FFIEC 101 Schedule
B line item 8 column G
169

Line item 13 Wholesale Exposures: Counterparty Credit Risk (OTC derivative—no
cross-product netting—EAD adjustment method)
Report the amount that is consistent with the definitions provided in FFIEC 101 Schedule
B line item 9 column G
Line item 14 Wholesale Exposures: Counterparty Credit Risk (OTC derivatives—no
cross-product netting—collateral reflected in LGD)
Report the amount that is consistent with the definitions provided in FFIEC 101 Schedule
B line item 10 column G
Line item 15 Retail Exposures
This item is derived as the sum of items 16 through 20.

Line item 16 Retail Exposures: Residential mortgage—closed-end first lien
exposure
Report the amount that is consistent with the definitions provided in FFIEC 101 Schedule
B line item 12 column G

Line item 17 Retail Exposures: Residential mortgage—closed-end junior lien
exposure
Report the amount that is consistent with the definitions provided in FFIEC 101 Schedule
B line item 13 column G
Line item 18 Retail Exposures: Residential mortgage—revolving exposures
Report the amount that is consistent with the definitions provided in FFIEC 101 Schedule
B line item 14 column G
Line item 19 Retail Exposures: Qualifying revolving exposures
Report the amount that is consistent with the definitions provided in FFIEC 101 Schedule
B line item 15 column G
Line item 20 Retail Exposures: Other retail exposures
Report the amount that is consistent with the definitions provided in FFIEC 101 Schedule
B line item 16 column G
Line item 21 Securitization Exposures
This item is derived as the sum of items 22 through 24.

Line item 22 Securitization Exposures: Subject to supervisory formula approach
(SFA)
Report the amount that is consistent with the definitions provided in FFIEC 101 Schedule
B line item 17 column G
Line item 23 Securitization Exposures: Subject to simplified supervisory formula
approach (SSFA)
Report the amount that is consistent with the definitions provided in FFIEC 101 Schedule
B line item 18 column G
170

Line item 24 Securitization Exposures: Subject to 1,250% risk-weight
Report the amount that is consistent with the definitions provided in FFIEC 101 Schedule
B line item 19 column G
Line item 25 Cleared Transaction
This item is derived as the sum of items 26 through 28.

Line item 26 Cleared Transaction: Derivative contracts and netting sets to
derivatives
Report the amount that is consistent with the definitions provided in FFIEC 101 Schedule
B line item 20 column G
Line item 27 Cleared Transaction: Repo-style transactions
Report the amount that is consistent with the definitions provided in FFIEC 101 Schedule
B line item 21 column G
Line item 28 Cleared Transaction: Default fund contributions
Report the amount that is consistent with the definitions provided in FFIEC 101 Schedule
B line item 22 column G

Line item 29 Equity Exposures
Report the amount that is consistent with the definitions provided in FFIEC 101 Schedule
B line item 23, 24, and 25 column G

Line item 30 Other Assets
Report the amount that is consistent with the definitions provided in FFIEC 101 Schedule
B line item 26, 27, and 28 column G

Line item 31 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. This is
the sum of Schedule D.3 line items 32 and 35.

Line item 32 Advanced Credit Valuation Adjustment (CVA) Approach
This item is a shaded cell and is derived from other items in the schedule; no input required. This is
the sum of Schedule D.3 line items 33 and 34. The amount derived is consistent with the definitions
provided in FFIEC 101 Schedule B line item 31.b Column G.

Line item 33 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.
171

BHC should report 0 if it does not use the advanced credit value adjustment (CVA) approach.

Line item 34 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 35 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. Report the amount consistent with the definitions provided in FFIEC 101
Schedule B line item 31.a Column G.
Advanced Approaches Operational Risk

Line item 36 Operational RWA
Report the amount consistent with the definitions provided in FFIEC 101 Schedule B line item 35
Column Gper the revised regulatory capital rule (78 Federal Register 62018, October 11, 2013).
Market Risk

Line item 37 Market RWA
This item is a shaded cell and is derived from other items in the schedule; no input required.
This is the sum of Schedule D.3 line items 38, 39, 40, 41, 46, 49, and 52. The amount derived is
consistent with the definitions provided in FFIEC 101 Schedule B line item 34 Column G.
Line item 38 Value-at-risk (VaR)-based capital requirement

Report the risk-weighted asset amount consistent with the definition for FFIEC 102
Line Item 4.

Line item 39 Stressed VaR-based capital requirement
Report the risk-weighted asset amount consistent with the definition for FFIEC 102 Line Item 7.

Line item 40 Incremental Risk Capital Charge (IRC)
Report the risk-weighted asset amount consistent with the definition for FFIEC 102 Line Item 18.

Line item 41 Correlation Trading
Report the risk-weighted asset amount consistent with the definition for FFIEC 102 Line Item 45.
Only if a BHC has received supervisory approval of its comprehensive risk model effectiveness
report the risk-weighted asset amount consistent with the definition for FFIEC 102 Line Item 51.
172

Line item 42 Correlation Trading: Comprehensive Risk Measurement (CRM), Before
Application of Surcharge
Report the risk-weighted asset amount consistent with the definition for FFIEC 102,
Line Item 19.

Line item 43 Correlation Trading: 8% of 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. This is 8% of the max of Schedule D.3 line items 44 and 45 and should equal
the risk-weighted asset amount consistent with the definition for FFIEC 102 Line
Item 39.

Line item 44 Correlation Trading: Standardized Measurement Method (100%) for
Exposures Subject to Comprehensive Risk Measurement (CRM) - Net long
Report the risk-weighted asset amount consistent with the definition for FFIEC 102 Line Item 27

Line item 45 Correlation Trading; Standardized Measurement Method (100%) for
Exposures Subject to Comprehensive Risk Measurement (CRM) - Net Short
Report the risk-weighted asset amount consistent with the definition for FFIEC 102
Line Item 35.

Line item 46 Non-modeled Securitization
Report the risk-weighted asset amount consistent with the definitions for FFIEC 102 Line Item
13.
Line item 47 Specific Risk add-on (excluding securitization and correlation)
This item is a shaded cell and is derived from other items in the schedule; no input required.

Line item 48 Debt
Report the risk-weighted asset amount consistent with the definition for FFIEC 102 Line Item 8.

Line item 49 Equity
Report the risk-weighted asset amount consistent with the definition for FFIEC 102 Line Item 9.

Line item 50 Other Market Risk
Report the risk-weighted asset amount consistent with the definition for FFIEC 102 Line Item 54.

Line item 51 Assets subject to the general risk-based capital requirements
Definition of the BHC’s projections should correspond to the definitions outlined by the
corresponding MDRM code (shown in column C) of the FFIEC 101 report per the revised regulatory
capital rule (78 Federal Register 62018, October 11, 2013).

Line item 52 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 53 Excess eligible credit reserves not included in tier 2 capital
173

Include excess eligible credit reserves not included in tier 2 capital, consistent with the
revised regulatory capital rule (78 Federal Register 62018, October 11, 2013). Definition of
the BHC’s projections should correspond to the definitions outlined by the corresponding
MDRM code (shown in column C) of the FFIEC 101 report.

Line item 54 Total Risk-Weighted Assets
This item is a shaded cell and is derived from other items in the schedule, no input required. This is
the sum of Schedule D.3 line items 1, 36, 37, 51, and 52, minus Schedule D.3 line item 53.

Line item 55 Data Completeness Check
This item is a shaded cell 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.

174

D.4—Standardized Risk-Weighted Assets
All BHCs, including advanced approaches BHCs and non-advanced approaches BHCs must
complete “Standardized RWA” sub-schedule. In addition, advanced approaches BHCs are
required to complete “Advanced RWA " sub-schedule due to the floor requirement per the
Collins Amendment under Section 171 of the DFA.
For the purpose of completing the “Standardized RWA” sub-schedule, BHCs are required to report
credit risk- weighted assets using the methodologies in the standardized approach of the revised
regulatory capital rule (78 Federal Register 62018, October 11, 2013). BHCs that are subject to
market risk capital requirements at the as of date are required to complete the market riskweighted asset section within the sub-schedule. 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 sub-schedule. Please refer to the revised regulatory capital rule (78 Federal Register
62018, October 11, 2013) and the updated market risk capital rule (78 Federal Register 76521,
December 18, 2013) for details of the requirements.

Where possible, please reference the definitions on Standardized RWA that is provided in the draft
version of the HC-R, Part II, on a fully phased-in basis.
Standardized Approach Credit Risk

Line item 1 Cash and balances due from depository institutions
Report the risk-weighted asset amount consistent with the definition for FR Y-9C,
HC-R, Part II, Line Item 1.

Securities
Line item 2a Held-to-maturity (Excluding securitization)
Report the risk-weighted asset amount consistent with the definition for FR Y-9C,
HC-R, Part II, Line Item 2a.

Line item 2b Available-for-sale (Excluding securitization)
Report the risk-weighted asset amount consistent with the definition for FR Y-9C,
HC-R, Part II, Line Item 2b.

Line item 3 Federal funds sold
Report the risk-weighted asset amount consistent with the definition for FR Y-9C,
HC-R, Part II, Line Item 3a.

Loans and leases on held for sale
Line item 4a Residential Mortgage exposures
Report the risk-weighted asset amount consistent with the definition for the FR Y-9C, Part II, Line
item 4a.
175

Line item 4b High Volatility Commercial Real Estate
Report the risk-weighted amount consistent with the definition for the FR Y-9C, HC-R, Part II, Line
item 4b.

Line item 4c Exposures past due 90 days or more on nonaccrual
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
item 4c.

Line item 4d All other exposures
Report the risk-weighted asset amount consistent with the definition for the FR Y-9C, HC-R, Part II,
Line item 4d.
Loans and leases, net of unearned income

Line item 5a Residential mortgage exposures
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 5a.

Line item 5b High Volatility Commercial Real Estate
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 5b.

Line item 5c Exposures past due 90 days or more on nonaccrual
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 5c.

Line item 5d All other exposures
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 5d.

Line item 6 Trading assets (excluding securitizations that receive standardized charges)
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 7.

Line item 7a All other assets
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 8.

Line item 7b Separate account bank-owned life insurance
Report the risk-weighted asset amount consistent with the definition of Y-9C, HC-R, Part II, Line
Item 8a.

Line item 7c Default fund contributions to central counterparties
Report the risk-weighted asset amount consistent with the definition of Y-9C, HC-R, Part II, Line
Item 8b.
176

On-balance sheet Securitization exposures
Line item 8a Held-to-maturity
Report the risk-weighted asset amount consistent with the definition for FR Y-9C,
HC-R, Part II, Line Item 9a.

Line item 8b Available-for-sale
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 9b.
Line item 8c Trading assets that that receive standardized charges
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 9c.

Line item 8d All other on-balance sheet securitization exposures
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 9d.

Line item 9 Off-balance sheet securitization exposures
Report the risk-weighted asset amount consistent with the definition for FR Y-9C,
HC-R, Part II, Line Item 10.

Line item 10 RWA for balance sheet asset categories (sum of items 1 through 8d)This item is
shaded and is derived from other items in the schedule, no input required.
Derivatives and Off-Balance Sheet Items

Line item 11 Financial standby letters of credit
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 12.

Line item 14 Retained recourse on small business obligations sold with recourse
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 15.
Line item 15 Repo-style transactions
Report the risk-weighted asset amount consistent with the definition for FR Y-9C,
177

HC-R, Part II, Line Item 16.

Line item 16 All other off-balance sheet liabilities
Report the risk-weighted asset amount consistent with the definition for FR Y-9C,
HC-R, Part II, Line Item 17.

Line item 17a Unused Commitments: Original maturity of one year or less, excluding ABCP
conduits
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 18a.

Line item 17b Unused Commitments: Original maturity of one year or less to ABCP
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 18b.

Line item 17c Unused commitments: Original maturity exceeding one year
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 18c.

Line item 18 Unconditionally cancelable commitment
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 19.
Line item 19 Over-the-counter derivatives
Report the risk-weighted asset amount consistent with the definition for FR Y-9C,
HC-R, Part II, Line Item 20.

Line item 20 Centrally cleared derivatives
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 21.

Line item 21 Unsettled transactions (failed trades)
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 22.
Line item 22 RWA for Assets, Derivatives and off-balance sheet asset categories
This item is derived as the sum of items 9 through 21.

Line item 23 RWA for purposes of calculating the allowance for loan and lease losses 1.25
percent threshold
Report the risk-weighted asset amount consistent with the definition for FR Y-9C,
HC-R, Part II, Line Item 26.
Market Risk

Line item 24 Market RWA
This item is shaded and is derived from other items in the schedule; no input required.
178

Line item 25 Value-at-risk (VaR)-based capital requirement
Report the risk-weighted asset amount consistent with the definition for FFIEC 102 Line Item 4.

Line item 26 Stressed VaR-based capital requirement
Report the risk-weighted asset amount consistent with the definition for FFIEC 102 Line Item 7.

Line item 27 Incremental risk charge (IRC)
Report the risk-weighted asset amount consistent with the definition for FFIEC 102 Line Item 18.

Line item 28 Correlation Trading
Report the risk-weighted asset amount consistent with the definition for FFIEC 102 Line Item 42.
Only if a BHC has received supervisory approval of its comprehensive risk model effectiveness
report the risk-weighted asset amount consistent with the definition for FFIEC 102 Line Item 48.
Line item 29 Correlation Trading: Comprehensive Risk Measurement (CRM), Before
Application of Surcharge
Report the risk-weighted asset amount consistent with the definition for FFIEC 102, Line Item
19.

Line item 30 Correlation Trading: 8% of Standardized Measurement Method (100%) for
Exposures Subject to Comprehensive Risk Measurement (CRM)
This item is shaded and is derived from other items in the schedule; no input required. This item
should equal the risk-weighted asset amount consistent with the definition for FFIEC 102 Line
Item 37.

Line item 31 Correlation Trading: Standardized Measurement Method (100%) for
Exposures Subject to Comprehensive Risk Measurement (CRM) - Net long
Report the risk-weighted asset amount consistent with the definition for FFIEC 102 Line Item 26.

Line item 32 Correlation Trading; Standardized Measurement Method (100%) for
Exposures Subject to Comprehensive Risk Measurement (CRM) - Net Short
Report the risk-weighted asset amount consistent with the definition for FFIEC 102 Line Item 34.
Line item 33 Non-modeled Securitization
Report the risk-weighted asset amount consistent with the definitions for FFIEC 102 Line Item
10.
Line item 34 Specific risk add-on (excluding securitization and correlation)
This item is shaded and is derived from other items in the schedule; no input required.

Line item 35 Debt
Report the risk-weighted asset amount consistent with the definition for FFIEC 102 Line Item 8.
Line item 36 Equity
Report the risk-weighted asset amount consistent with the definition for FFIEC 102 Line Item 9.
179

Line item 37 Other market risk
Report the risk-weighted asset amount consistent with the definition for FFIEC 102 Line Item 54.
Other

Line item 38 Excess allowance for loan and lease losses
Report the asset amount consistent with the definition for FR Y-9C, HC-R, Part II,
Line Item 29.

Line item 39 Allocated transfer risk reserve
Report the asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line Item 30.
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 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.

180

D.5—Leverage Exposure
All BHCs must complete the portion of the sub-schedule relevant to “Leverage Exposure for Tier 1
Leverage Ratio” (lines 1 - 4). Advanced approaches BHCs must also complete the portion of the subschedule relevant to “Leverage Exposure for Supplementary Leverage Ratio” (lines 5 - 24).

The exposure measure for the tier 1 leverage ratio is based upon methodology in the revised
regulatory capital rule. The exposure measure for the supplementary leverage ratio has been revised
from the 2014 CCAR instructions to reflect the changes to the definition of leverage exposure, per
the final rule on the Supplementary Leverage Ratio issued by the banking agencies on September 3,
2014 (final rule).13 The final rule modifies the definition of “total leverage exposure,” which is the
denominator in the supplementary leverage ratio, in a manner consistent with the recent changes
agreed to by the Basel Committee on Banking Supervision in January 2014. The revisions in the final
rule would apply to all advanced approaches banking organizations.

Consistent with the final rule, an advanced approaches banking organization should calculate its
supplementary leverage ratio as the ratio of its tier 1 capital to total leverage exposure. The
proposed rule would have required banking organizations to use daily averages to calculate both onand off-balance sheet items in total leverage exposure. However, under the final rule, institutions are
required to calculate total leverage exposure as the mean of the on-balance sheet assets calculated as
of each day of the reporting quarter, plus the mean of the off-balance sheet exposures calculated as
of the last day of each of the most recent three months, minus the applicable deductions under the
2013 revised capital rule. For purposes of calculating projections for the supplementary leverage
ratio denominator, BHCs that are unable to calculate averages based on the averages of daily or
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 consolidated assets
Report average total on-balance sheet assets as reported in the FR Y-9C, Schedule HC-K, item 5.

Line item 2 LESS: Deductions from Common Equity Tier 1 and Additional Tier 1 Capital
(report as a positive number)
Regulatory deductions from common equity tier 1 and additional tier 1 capital. Deductions should
be calculated as defined in the FR Y-9C, Schedule HC-R, Part I.B., item 37.

Line item 3 LESS: Other Deductions from (Additions to) Assets for Leverage Ratio
Purposes (report as a positive number if a net deduction or a negative value if a net addition
)
Other deductions from or additions to assets for purposes of the leverage ratio as defined in the FR
Y-9C, Schedule HC-R, Part I.B., item 38.

Line item 4 Total Assets for the Leverage Ratio (item 1 less the sum of items 2 and 3)
This item is a shaded cell and is derived from other items in the schedule; no input required
13

See http://www.federalreserve.gov/newsevents/press/bcreg/bcreg20140903b1.pdf.

181

Leverage Exposure for Supplementary Leverage Ratio (applicable to advanced
approaches BHCs only)
Refer to section 217.10 (c)(4)(ii) (A) of the final rule.

Line item 5 On-Balance Sheet Assets (excluding on-balance sheet assets for repo-style
transactions and derivative exposures, but including cash collateral received in derivative
transactions)
On-balance sheet assets (excluding on-balance sheet assets for repo-style transactions and
derivative exposures, but including for the qualifying cash collateral received in derivative
transactions, in accordance with section 217.10 (c)(4)(ii)(C)).

Line item 6 LESS: Deductions from common equity tier 1 capital and additional tier 1
capital (report as a positive number)
Regulatory deductions from common equity tier 1 and additional tier 1 capital, as applicable to
advanced-approaches BHCs per the revised capital rules under section 217.22(a),(c), and (d). .

Line item 7 Total On-Balance Sheet Exposures (excluding on-balance sheet assets for repostyle transactions and
derivative exposures, but including cash collateral received in derivative transactions) (item 5
less item 6)
This item is a shaded cell and is derived from other items in the schedule; no input required.

Derivative exposures
Refer to sections 217.10 (c)(4)(ii) (B), (C), (D), or (I) of the final rule as appropriate.

Line item 8 Replacement cost for derivative exposures (net of qualifying cash variation
margin).
Report the total amount of the replacement cost for all derivative exposures, generally
consistent with the US GAAP balance sheet numbers for derivative assets, and adjusted for cash
variation margin that does not meet the criteriadescribed in section 217.10 (c)(4)(ii)(C) of the
final rule.
Line item 9 Add-on amounts for potential future exposure (PFE) for derivatives
exposures
Report the total amount of PFE for each derivative contract, including for cleared transactions
except as provided in section 217.10 (c)(4)(ii)(I) of the final rule, to which the banking
organization is a counterparty (or each single-product netting set of such transactions), as
described in section 34 of the revised regulatory capital rule, but without regard to section
217.34(b). Specifically, a banking organization may not use cash variation margin to reduce
the net current credit exposure or the gross current credit exposure in calculation of the netto-gross ratio.

Line item 10 Gross-up for cash collateral posted if deducted from the on-balance sheet
assets, except for cash variation margin
Report cash collateral posted to a counterparty in a derivative transaction if a banking organization
offsets a negative mark-to-fair value of a derivative contract by the amount of cash collateral posted
to the counterparty and does not include such cash collateral in its on-balance sheet assets (as
permitted under the GAAP offset option), but the posted cash collateral does not meet the final
rule’s requirements for cash variation margin in section 217.10 (c)(4)(ii)(C).
182

Line item 11 L E S S : Deductions of receivable assets for cash variation margin posted in
derivatives transactions, if included in on-balance sheet assets (report as a positive value)
Report the value of cash collateral that is posted to a counterparty to a derivative contract and
that has been included on the banking organization’s balance sheet as a receivable if the posted
cash collateral satisfies the requirements described in section 217.10 (c)(4)(ii)(C) of the final
rule. If not applicable, report zero.

Line item 12 L E S S : Exempted CCP leg of client-cleared transactions (report as a positive
value)
A clearing member banking organization that does not guarantee the performance of a CCP with
respect to a transaction cleared on behalf of a clearing member client may exclude its exposure to
the CCP for purposes of determining its total leverage exposure (if such exposure is included in the
on-balance sheet items).

A clearing member banking organization that guarantees the performance of a CCP with respect to a
transaction cleared on behalf of a clearing member client must treat its exposure to the CCP as a
derivative contract for purposes of determining its total leverage exposure.

Line item 13 Effective notional principal amount of sold credit protection
The effective notional principal amount (that is, the apparent or stated notional principal amount
multiplied by any multiplier in the derivative contract) of a credit derivative, or other similar
instrument, through which the banking organization provides credit protection (for example, credit
default swaps or total return swaps that reference instruments with credit risk, such as a bond).
Line item 14 LESS: Effective notional principal amount offsets and PFE adjustments for sold
credit protection (report as a positive value)
A banking organization may reduce the effective notional principal amount of sold credit protection
by a reduction in the mark-to-fair value of the sold credit protection if the reduction is recognized in
common equity tier 1 capital.

A banking organization may further reduce the effective notional principal amount of sold credit
protection by the effective notional principal amount of a credit derivative or similar instrument
through which the banking organization has purchased credit protection from a third party
(purchased credit protection) if the requirements of section 217.10 (c)(4)(ii)(D) of the final rule are
satisfied. When a banking organization reduces the effective notional principal amount of sold credit
protection by purchased credit protection in accordance with section 217.10 (c)(4)(ii)(D)(1), the
banking organization must reduce the effective notional principal amount of purchased credit
protection by the amount of any increase in the mark-to-fair value of the purchased credit protection
that is recognized in common equity tier 1 capital.
If a banking organization purchases credit protection through a total return swap and records the
net payments received as net income but does not record offsetting deterioration in the mark-to-fair
value of the sold credit protection on the reference exposure (either through reductions in fair value
or by additions to reserves) in common equity tier 1 capital, the banking organization may not
reduce the effective notional principal amount of the sold credit protection.

A banking organization may also adjust PFE for sold credit protection as described in section
217.10 (c)(4)(ii)(B) of the final rule, to avoid double-counting of the notional amounts of these
183

exposures.

Line item 15 Total derivative exposures
(sum of items 8, 9, 10, and 13, minus items 11,
12, and 14)
This item is a shaded cell and is derived from other items in the schedule; no input required.
Repo-style transactions
Refer to sections (c)(4)(ii) (E), (F), or (G) of the final rule as appropriate.

Line item 16 On-balance sheet assets for repo-style transactions
Report the on-balance sheet assets for repo-style transactions, except include the gross value of
receivables for reverse repurchase transactions. Exclude from this item the value of securities
received in a security-for-security repo-style transaction where the securities lender has not sold
or re-hypothecated the securities received. Include in this item the value of securities sold under a
repo-style arrangement.

Line item 17 L E S S : Reduction of the gross value of receivables in reverse repurchase
transactions by cash payables in repurchase transactions under netting agreements (report
as a positive value)
Where a banking organization acting as a principal has more than one repo-style transaction with
the same counterparty and has applied the GAAP offset for repo-style transactions, report the
reduction of the gross value of receivables in reverse repurchase transactions if the criteria in
section 217.10(c)(4)(ii)(E), (1) through (3) of the final rule are satisfied.

Line item 18 Counterparty credit risk for all repo-style transactions
To determine the counterparty exposure for a repo-style transaction, including a transaction in
which a banking organization acts as an agent for a customer and indemnifies the customer against
loss, the banking organization would subtract the fair value of the instruments, gold, and cash
received from a counterparty from the fair value of any instruments, gold and cash lent to the
counterparty. If the resulting amount is greater than zero, it would be included in total leverage
exposure. For repo-style transactions that are not subject to a qualifying master netting agreement
or that are not cleared transactions, the counterparty exposure measure must be calculated on a
transaction-by-transaction basis. However, if a qualifying master netting agreement is in place, or
the transaction is a cleared transaction, the banking organization could net the total fair value of
instruments, gold, and cash lent to a counterparty against the total fair value of instruments, gold
and cash received from the counterparty for those transactions.
Line item 19 Exposure for repo-style transactions where a banking organization acts as an
agent
Where a banking organization acts as agent for a repo-style transaction and provides a guarantee
(indemnity) to a customer with regard to the performance of the customer’s counterparty that is
greater than the difference between the fair value of the security or cash lent and the fair value of
the security or cash borrowed, the banking organization must include the amount of the guarantee
that is greater than this difference.
Line item 20 Total exposures for repo-style transactions (sum of items 16, 18, and 19 minus
item 17)
This item is a shaded cell and is derived from other items in the schedule; no input required.
184

Other off-balance sheet exposures
Refer to section (c)(4)(ii) (H) of the final rule.
Line item 21 Off-balance sheet exposures at gross notional amounts
The notional amount of all off-balance sheet exposures (excluding off-balance sheet exposures
associated with securities lending, securities borrowing, reverse repurchase transactions, and
derivatives).

Line item 22 L E S S : Adjustments for conversion to credit equivalent amounts (report as a
positive value)
The final rule retains the 10 percent CCF for unconditionally cancellable commitments, but it would
replace the uniform 100 percent CCF for other off-balance sheet items with the CCFs applicable
under the standardized approach for risk-weighted assets in section 217.33 of the revised
regulatory capital rule.
Line item 23 Off-balance sheet exposures (item 21 less item 22)
This item is a shaded cell and is derived from other items in the schedule; no input required.

Line item 24 Total Leverage Exposure (sum of items 7, 15, 20 and 23)
This item is a shaded cell and is derived from other items in the schedule; no input required.

Data Completeness Check

Line item 25 Leverage Exposure for Tier 1 Leverage Ratio (applicable to all BHCs)
Check to ensure sub-schedule is complete. Please ensure that “Yes” appears across all cells.

Line item 26 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.

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D.6—Planned Actions
The FR Y-14A Planned Action sub-schedule 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 sub-schedules 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
RWA_Standardized
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 subschedules of the Regulatory Capital Transitions submission.
Additional Information Required for Each Planned Action

In addition to the information provided within the Planned Action sub-schedule, BHCs are also
required to submit additional details of each of its planned actions. This information should be
provided in a separate attachment.

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.
186

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
• Standardized Risk-Weighted Assets (RWA) (impact on the RWA projections shown on
Standardized RWA sub-schedule)
• Advanced RWA (impact on the RWA projections shown on Advanced RWA sub-schedule)
• 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 PY1
Report the projected impact at year-end (PY 1) for each of the seven capital and balance sheet items
listed above.
Columns M-S PY2
Report the projected impact at year-end (PY 2) for each of the seven capital and balance sheet
items listed above.

Columns T-Z PY3
Report the projected impact at year-end (PY 3) for each of the seven capital and balance sheet items
listed above.

Columns AA-AG PY4
Report the projected impact at year-end (PY 4) for each of the seven capital and balance sheet items
listed above.
187

Columns AH-AN PY5
Report the projected impact at year-end (PY 5) for each of the seven capital and balance sheet items
listed above.

Columns AO-AU Total
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 AV
Enter the file name and page number of the separate document in which a detailed description is
provided for each planned action.

Please note:

Total impact of planned actions is provided at the bottom of the sub-schedule. This is autocalculated and is the summation of each individual column aligned with the applicable category
impact for the relevant reporting period.

Reported changes from prior period is the last row on the sub-schedule. This field captures the
change between each reporting period on the change in impact for the applicable category (e.g.,
“Common Equity Tier 1,” “Tier 1 capital,” etc).

188

Schedule E—Operational Risk
E.1—BHC Operational Risk Historical Capital (BHC Baseline Scenario Only)
The BHC Operational Risk Historical Capital sub-schedule 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 sub-schedule of the FR Y-14A
Operational Risk Schedule. Institutions that are required to complete the Historical sub-schedule
must also complete the Operational Risk Scenario Inputs and Projections Sub-schedule within the
Summary Schedule. When completing the Historical sub-schedule, 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 Q1 of the reporting 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 subschedule for the BHC Baseline Scenario only.
E.2—BHC Legal Reserves Reporting

The BHC Legal Reserves Reporting sub-schedule 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 for the as-of date.
The BHC’s submission should contain annual legal reserve balances for at least five years through
to the reporting quarter .

On a voluntary basis, 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 the as-of date. Also please indicate the subset
of this amount which is related only to contractual Representation and Warranty (R&W)
claims (excluding any amounts set aside for damages, penalties, fees, etc).

189

Schedule F – Business Plan Changes
This schedule is used to estimate the effect of a material change in business plan on a BHC’s asset,
liability, and capital projections. 14 Examples of a material change in business plan could include a
planned merger, change in a key business strategy, a significant investment, or a divestiture,
provided that the divestiture has been completed or contractually agreed to prior to the submission
deadline of FR Y-14A, Schedule A. Divestitures planned as part of a merger must also be
contractually agreed to prior to the submission deadline.

BHCs that include a material business plan change in their capital plan must report this schedule.
Respondents should refer to the CCAR instructions for a given year for a discussion of materiality .
Schedule F should only be used to report material business plan changes that will derive from
contractual agreements with another party. Overall projections of balances, liabilities, and capital,
which include the assumed effects of run-off, growth, and contractual agreements, should be
reported in the FR Y-14A Summary schedule. Schedule F seeks to isolate the projected effects of
business plan changes from overall projections of these items for the BHC and from projected
growth. The data reported in Schedule F reflect the quarter-over-quarter changes in reported
Summary schedule items that are attributable to business plan changes. Generally, BHCs should not
report items on Schedule F as they appear in the FR Y-14A Summary schedule.

Unless instructed otherwise, firms with material business plan changes are only required to
complete Schedule F for the supervisory baseline, supervisory adverse, and supervisory severely
adverse scenarios. Schedule F is an annual schedule and need not be completed for the mid-cycle
stress test.

Schedule F mirrors the structure of the FR Y-14A Summary schedule. Using that structure, for a
given supervisory scenario, report in Schedule F the dollar amount of the incremental effect of a
material change in business plan on the balance sheet, income statement, RWA, retail balance and
loss projections, and capital worksheet items which are reported on the Y‐14A Summary schedule.
The data submitted in Schedule F should include only “Day 1” effects of the business plan change.
Any “Day 2” projections, including profit and loss projections for the remainder of the quarter after
the business plan change takes place, should be excluded from submitted data. In quarters in which
no change in business plan occurs, report zero for all fields.
Separately report this information for each of the supervisory scenarios (Supervisory Baseline,
Supervisory Adverse, and Supervisory Severely Adverse). BHCs should complete one submission
per scenario, with all expected business plan changes for a given scenario included in the same
template. If a BHC reports more than one business plan change in any quarter of the projection
horizon, the Federal Reserve may ask for additional information, which could include a more
granular breakdown of change in asset, liability and capital projection by individual business plan
change.

The following items, which are derived by the Federal Reserve on the FR Y-14A Summary schedule,
14 A BHC is required to include in its capital plan a discussion of any expected changes to the BHC’s business plan that
are likely to have a material impact on the BHC’s capital adequacy or liquidity. See 12 CFR 225.8(e)(2)(iv).
In this discussion, the BHC should consider not just the impacts of these expected changes, but also the potential adverse
consequences should the actions not result in the planned changes—e.g., a merger plan falls through, a change in business
strategy is not achieved, or there is a loss on the planned significant investment.

190

cannot be derived for business plan changes. BHCs should report the incremental effect of a
material business plan change on these items directly in Schedule F.

For more information on these items, refer to Schedule A.1.a for Income Statement variables and
Schedule A.1.d.1 for Capital Worksheet variables.

Summary, Income Statement (Schedule A.1.a)
• Item 63, Other Losses: Goodwill Impairment
• Item 64, Other Losses: Valuation Adjustment for firm’s own debt under fair value option
(FVO)
• Item 68, Allowance for Loan and Lease Losses: ALLL Prior Quarter
• Item 117, Pre-provision net revenue: Net interest income
• Item 118, Pre-provision net revenue: Noninterest income
• Item 119, Pre-provision net revenue: Noninterest expense
• Item 120, Pre-provision net revenue: Pre-provision net revenue
• Item 126, Condensed income statement: Realized gains (losses) on available-for-sale
securities, including OTTI
• Item 127, Condensed income statement: Realized gains (losses) on held-to-maturity
securities, including OTTI
• Item 136, Repurchase Reserve/Liability for Mortgage Reps and Warranties: Reserve, prior
quarter
• Item 137, Repurchase reserve/liability for mortgage reps and warranties: Provisions during
the quarter
• Item 138, Repurchase reserve/liability for mortgage reps and warranties: Net charges
during the quarter
Summary, Capital (Schedule A.1.d.1)
• Item 1, Schedule HI-A—Changes in Bank Holding Company Equity Capital: Total bank
holding company equity capital most recently reported for the end of previous QUARTER

BHCs should provide supporting documentation that includes any information relating to portfolio
risk characteristics that has been collected during the BHC’s due diligence process. This supporting
documentation should be uploaded to the IntraLinks collaboration site and categorized as:
Supporting Document  FR Y-14A – Sch F – Bus Plan Changes
If a BHC reports more than one business plan change in any quarter of the projection horizon, then
the two business plan changes should be included in the BHC’s capital plan. In this case, the Federal
Reserve may ask for additional information, which could include a more granular breakdown of
change in asset, liability, and capital projection by individual business plan change. A firm’s capital
plan should include combining pro forma financial statements if the firm has projected a merger,
and should include fair value adjustments applied to each acquired portfolio in order to arrive at its
projected carry value if the firm has projected an acquisition.
Example of What to Report: Suppose that, as of 4Q16 (the data as of date for CCAR 2017), a BHC
has a US first lien mortgage portfolio of $100 million which is projected to grow by $5 million per
quarter over the planning horizon. In the first quarter of the planning horizon (1Q17 for CCAR
2017) the BHC completes a divesture of a $20 million portfolio and enters an agreement to acquire
a $40 million portfolio, estimated to close in the fourth quarter of the planning horizon (4Q17for
191

CCAR 2017). Further suppose that all of the projections mentioned above correspond to projections
under the Supervisory Severely Adverse scenario.
On its FR Y‐14A Summary schedule for the Supervisory Severely Adverse scenario, the BHC would
report the projected balances of its US first lien mortgage portfolio on Item 1 of the Retail Balance
and Loss Projections worksheet (RBLP) (MDRM number CPSRP381). These balances would
correspond to column in Exhibit 1, below.

The BHC would also be required to submit a Y-14A Business Plan Changes schedule for the
supervisory scenarios. In that submission, for the Supervisory Severely Adverse scenario, the BHC
would report the dollar amount of the effect that the acquisition and divestiture would have on the
projected balances of its US first lien mortgage portfolio on Item 1 of the RBLP (MDRM number
CBPRP381). These balances would correspond to column (4) in Exhibit 1, below.
(1)

(2)

(3)

(4)

Projection Quarter

Y-14A Summary RBLP,
Line 1

Portfolio Growth

FR Y-14A BPC RBLP, Line
1

4Q15

100

1Q16

-20

2Q16

3Q16

4Q16

140

1Q17

145

2Q17

150

3Q17

155

4Q17

160

1Q18

165

<- Divestiture

<- Acquisition

Note: Column (3) of exhibit 1 is not explicitly reported in either the Y‐14 Summary or Business Plan
Changes schedules. It is included in exhibit 1 for illustration only.

Schedule G – Retail Repurchase Exposures
This Retail Repurchase schedule collects data on point in time exposures of loans sold by the BHC
that may be subject to repurchase risk due to breaches of representations and warranties made
192

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.
This schedule has two sections for information on loans sold by the BHC that may be subject to
repurchase risk. Section 1 collects loans for which the outstanding unpaid principal balance (UPB)
and delinquency information requested is available. Section 2 collects loans for which the
outstanding UPB or delinquency information is incomplete or not available. Due to the missing
data associated with loans reported in Section 2, loans in this population will be treated with
conservative assumptions. Data collected in Sections 1 and 2 should be mutually exclusive.

This schedule is to be submitted semi-annually and is due seven calendar days after the FR Y-9C
due date (on the FR Y-14Q submission date).

Table Information:
Information reported in this schedule will be collected in Tables A through F and H. 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 the current
year).
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. 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.

If Outstanding Balance and Delinquency information is available but Realized Net Credit Losses is
not known, the BHC should report in tables A.1 through F the available information and provide an
explanation as to why credit loss information is not known.

If no information or incomplete information on the credit performance of the loans sold with
repurchase agreements and warranties, the BHC should report in tables A.2 through F “BHC Unable
to Report Outstanding UPB or Delinquency Information” to report Original UPB and Projected
Losses information. Report in tables A.2 through F the Original UPB and Projected Future Losses of
assets sold with servicing released where the BHC is unable to report Outstanding UPB and Credit.
Loans that have been sold, repurchased and then sold again should be reported in the most recent
year of sale.
Row Variable Information:

For row variables described in sections 1 and 2 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. Only finalized settlements should be considered
Exempt; any loans subject to a pending settlement should be included on this sub-schedule. Loans
paid in full are not part of the exempt population unless they satisfy the defined exemption criteria.
When addressing exclusions that may exist in any settlement agreement BHCs should isolate the
population of loans for which material exclusions exist and report these as ‘loans with remaining
liability’ on Table H. In the event that a settlement has eliminated the vast majority of the
193

contractual representation and warrant liability for certain loans, these should be categorized as
exempt on Tables A-F. However, firms should provide details on settlement exclusions that may
exist for those settled populations in Table H and in the supporting documentation, including
specifics of any finalized settlements (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.

Examples of Exempt Population: The exempt population includes all loans for which the BHC
does not have contractual representation and warranty liability. Such loans should be excluded for
row variables described with the note Excluding Exempt Population. Examples of the exempt
population include the following:
o Loans for which a final judgment has been entered or final settlement has been reached 15.
Loans subject to finalized settlements should be reported on Table H and should be exempt
on Tables A-F. Any residual liability on settled loans should be reported in Table H in loans
with remaining liability. Settled loans reported in Table H should remain in the Original
UPB of Tables A-F, but should be excluded from Original UPB (Excluding Exempt
Population).
o Loans that have been repurchased.
o FHA loans originated by Correspondents that HUD has approved as mortgagee with
designated underwriting authority (Table C).
o Loans where servicing was acquired under a Bifurcation agreement with Fannie Mae or
Freddie Mac (Tables A,B)
o Securitizations with non-US mortgage collateral (Tables D,E)
o Loans for which the BHC’s contractual representation and warranty liability has been
terminated by the statute of limitations, and no tolling agreement is in place (Tables D,E).

Examples of Non-Exempt Population: The non-exempt population includes all loans where the
BHC has contractual representation and warranty liability. These loans should be reported in
Tables A-F. Examples of the non-exempt population include the following:
o Loans subject to a pending litigation (including appeals) or ongoing settlement negotiations.
This includes any settlements which have not yet been paid. BHCs may report any reserves
for pending settlements on Schedule E – Operational Risk (E.2 —BHC Legal Reserves
Reporting).
o Loans with cured or rescinded repurchase requests.
o Loans paid in full unless they satisfy the exemption criteria defined above.
o USDA underwritten loans (Table C).
Tables A through F: For Tables A through F, data will be represented in two sections.

Section 1: BHC ABLE TO REPORT OUTSTANDING UPB AND DELINQUENCY INFORMATION
REQUESTED
The row variables for Section 1 identified in Tables A through F should be completed using the
following categories:
For these purposes, a judgment is final when the court of competent jurisdiction has entered judgment and any
available appellate rights have been exhausted or waived. A settlement is final when any required payment has been
made and any associated litigation claims have been withdrawn.

194

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 the reporting date, excluding the exempt population.

Delinquency Status as of the reporting date (Excluding Exempt Population):
Report the data as of the reporting date, 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 the as-of date,
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 the reporting date. 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 the reporting date 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.
Section 2: BHC UNABLE TO REPORT OUTSTANDING UPB OR DELINQUENCY INFORMATION
REQUESTED
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.
195

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 H—Sold Loans Subject to Completed Settlements 16
Include original UPB of loans subject to completed settlements, by vintage and investor. Only include
loans subject to settlements finalized on or before the ‘as of’ date. Loans reported in Schedule H
should be reported as exempt on Tables A-F. Any loans subject to a pending settlement or a
settlement occurring after the ‘as of’ date should not be included in Table H and should be included
in Tables A-F. Table H and Tables A-F should be mutually exclusive. Please bifurcate the Original
UPB of settlement exposures on Table H into loans with no remaining contractual representation and
warranty (R&W) liability and loans with remaining R&W liability. Please also indicate the total
settlement dollars paid by investor type, as well as the subset of total settlement dollars paid that is
directly related to contractual R&W claims (excluding any penalties, fees, damages, etc).
Completed Settlements are defined as settlements for which final judgment has been entered or final settlement has
been reached. A judgment is final when the court of competent jurisdiction has entered judgment and any available
appellate rights have been exhausted or waived. A settlement is final when any required payment has been made and any
associated litigation claims have been withdrawn.

196

Appendix A: Supporting Documentation
This appendix sets forth requirements and supervisory expectations related to supporting
documentation for all BHCs subject to the Y-14 reporting requirements. This document is primarily
focused on helping to ensure that BHCs subject to Y-14 reporting requirements provide accurate
and comprehensive information for their Y-14 reports.
Large and complex firms and LISCC firms should provide the information set forth in this appendix
A with their capital plan submission. In contrast, large and noncomplex firms should not provide
this information in connection with their capital plan submission, but may be required to produce
these material upon request by the Federal Reserve.

In certain cases, this document describes additional expectations for certain capital planning
practices to help support BHCs’ Y-14 reporting. However, this document is not intended to describe
the full set of expectations for capital planning. The full set of capital planning expectations have
been consolidated in two Federal Reserve two supervisory letters, SR Letters 15-18 and 15-19,
issued in December 2015. Importantly, those two SR letters clarify that the capital planning
expectations for LISCC and large and complex firms are higher than the expectations for large and
noncomplex Firms firms. 17 A BHC should refer to SR Letter 15-18 or SR Letter 15-19, as applicable,
for the capital planning expectations applicable to that BHC (depending on the BHC’s size and
complexity), as this document applies to all BHCs subject to Y-14 reporting. To the extent that this
appendix references expectations that may not applicable to a Llarge and noncomplex firm
pursuant to SR Letter 15-19, a large and noncomplex firm will not be held to those expectations but
should instead refer to the expectations in SR Letter 15-19.
Schedule A – Summary

For each part of the Summary Schedule, BHCs must submit supporting documentation that clearly
describes the methodology used to produce the BHC’s projections. The supporting documentation
should include the following:
Policies and Procedures
BHCs should submit all policies and procedures related to the capital adequacy process, including
the BHC’s model risk-management policies. The model risk management policies should provide
the BHC’s general framework for model development, implementation and use; model validation,
and governance policies and controls (consistent with supervisory guidance on model risk
management), including 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

SR Letter 15-18 sets forth capital planning expectations for BHCs that are subject to the Federal Reserve’s Large
Institution Supervisory Coordinating Committee (LISCC) framework and BHCs with total consolidated assets with total
consolidated assets of $250 billion or more or consolidated total on-balance sheet exposure of $10 billion or more
(defined as a Large and Complex Firm). SR Letter 15-19 sets forth capital planning expectations for BHCs that have total
consolidated assets of at least $50 billion but less than $250 billion, have consolidated total on-balance sheet exposure of
less than $10 billion, and are not otherwise subject to the LISCC framework (defined as a Large and Noncomplex Firm).
17

197

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 planning processes as outlined in SR 15-18
and 15-19.
Model and Methodology Inventory Mapping to FR Y-14A
BHCs should submit an inventory of all models and methodologies used to estimate losses,
revenues, expenses, balances, and risk-weighted assets (RWAs) and the status of
validation/independent review for each. The inventory should include mapping that clearly
conveys the methodology used for each FR Y-14A product line under each stress scenario.

Methodology Documentation
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. This documentation should describe 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 projection, the methodology documentation should demonstrate the rationale and magnitude,
as well as the process involved to ensure consistency of projections with scenario conditions.
Methodology documentation should include, at a minimum, the following documents:
•

•

Methodology and Process Overview
BHCs should provide documentation that describes key methodologies, processes, and
assumptions for performing stress testing on the BHC’s portfolios, business, and
performance drivers. Documentation should clearly describe the model-development
process, the derivation of outcomes, and validation procedures, as well as assumptions
concerning the evolution of balance sheet and RWAs under the scenarios, changing business
strategies, and other impacts to a BHC’s risk profile. Supporting documentation should
clearly describe any known model weaknesses and how such information is factored into
the capital plan.
Model Technical Documents
BHCs should submit model technical documentation for key models used to performing
stress testing on the BHC’s portfolios. The documentation should include:
o A description of the model methodology;
o An explanation of the theory, logic, and design underlying the model methodology
and support from published research and sound industry practice;
o A discussion of historical data set construction, including data sources, adjustments
to the data set, and documentation validating the use of any external data;
o The 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;
o A description of model selection and specification, variable choice, and estimation
methodology, including the statistical results used to arrive at the selected model;
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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; and
A model inventory log specifying, at a minimum, the model’s version, the date of
model 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.

•

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.

•

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.

•

Model Validation and Independent Review
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. 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
(back testing and/or benchmarking) and qualitative adjustments.

Audit Reports
BHCs should submit audit reports from their internal audit of the capital adequacy process
including reviews of the models and methodologies used in the process. (See “Capital
Planning at Large Bank Holding Companies: Supervisory Expectations and Current Range of
Practice”).
Results Finalization and Challenge Materials
BHCs should ensure that they have sound processes for review, challenge and aggregation
of estimates used in their capital planning processes. BHCs should submit documentation
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providing transparency into the review, challenge, and aggregation processes and the
finalization of results.

Within this methodology documentation, 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.
Furthermore, within this methodology documentation, BHCs should include a 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 methodology documentation is described in more detail in
sections A.2 – A.10 below.

Consolidated Pro Forma Financials Methodology
BHCs should submit documentation that describes (1) how the various balance sheet and income
statement line items were developed and reported, (2) the specific assumptions used to calculate
regulatory capital, including a discussion of any proposed capital distributions, and (3) any other
information necessary to understand the BHC’s capital calculations (e.g., calculations related to the
projections of the deferred tax asset or servicing assets that may be disallowed for regulatory
capital purposes). Additional information to be provided as part of this documentation is outlined in
section A.1 below for the FR Y-14A Income Statement, Balance Sheet, and Capital sub-schedules.
Governance
BHCs should include in their submission supporting documentation that transparently describes
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 firmwide 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
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outcomes.

A.1 – Income Statement, Balance Sheet, and Capital
Income Statement, Balance Sheet, and Capital Sub-schedules
HCs 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. BHCs may submit separate documents for different models/methodologies. 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 sub-schedule.
IntraLinks Instructions: When uploading the supporting documentation to the IntraLinks
collaboration site, supporting documents for this specific area should be categorized as follows
using the metadata tags provided:
Supporting Materials  Consolidated Pro Forma Financials Methodology  General

If a BHC submits separate documents for different models and/or methodologies, please identify
the model and/or methodology in the Comment field.
A.2 – Retail

HCs should submit separate documentation for their Retail-related projections. A BHC may submit
separate documents for different models and/or methodologies. 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 section of the Overview.

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BHCs should submit separate documentation for their Wholesale (Corporate and CRE) loan
balances and loss projections. A BHC may submit separate documents for different models and/or
methodologies. 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.
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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.

BHCs should submit separate documentation for their Fair Value Option and Held for Sale retail and
wholesale loans. A respondent may submit separate documents for different models and/or
methodologies. 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.

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Supporting 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
mortgage-backed securities (RMBS), commercial mortgage-backed securities (CMBS), auto assetbacked 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
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
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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.

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
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.
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•

•
•
•

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
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.
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IntraLinks Instructions: When uploading the supporting documentation to the IntraLinks
collaboration site, supporting documents for this specific area should be categorized as one of the
following three document types (defined in the CCAR 2016 Summary Instructions and Guidance)
using the metadata tags provided:
Supporting Materials  Methodology and Process Overview  Trading
Supporting Materials  Methodology Technical Document  Trading
Supporting Materials  Model Validation  Trading
If a respondent submits separate documents for different models and/or methodologies, please
identify the model and/or methodology in the Comment field.
A.7 – Counterparty Credit Risk
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 Sub-schedule or the
FR_Y-14A 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 Sub-schedule in the
SUMMARY_SCHEDULE or the data provided in Sub-schedules 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.
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3.
4.

6.
7.

d. Are there any discrepancies in position capture between the MV and Notionals
reported in Sub-schedules 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
exposures on the IDR Corp Credit or IDR Jump to Default Sub-schedules 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 Sub-schedule 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 Sub-schedule 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.
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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 Sub-schedule in the
SUMMARY_SCHEDULE?
d. In calculating Stressed Net CE in Sub-schedules 1a, 1b, 1c, 1d, and 1e in FR_Y14A_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 Sub-schedules 2a and 2b in the FR_Y14A_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 Sub-schedule 1a of FR_Y-14A_CCR excluded from Subschedule 2a? Where specific counterparties are reported as top 200
counterparties on one Sub-schedule of the Schedule, but are not listed on other
top 200 Sub-schedules, 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 Sub-schedules 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 Sub-schedule)? 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 (Sub-schedules 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 Sub-schedule)? 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 Sub-schedule 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.
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g. Are there any exposure measurement or product capture limitations impacting the
loss estimate in Item 2 on the Counterparty Risk Sub-schedule in the
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 Sub-schedule 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. In calculating CVA losses for both FR Scenarios, if there are large discrepancies
between what is reported in FR Y-14Q schedules L.1a-1d and schedule L.2, provide
a quantitative and qualitative explanation for the differences.
j. 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.
k. Are the sensitivities/ slides provided in Sub-schedule 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 Sub-schedule in the SUMMARY_SCHEDULE)? If
not, elaborate in the documentation.
l. Elaborate on how sensitivities/ slides in Sub-schedule 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 Sub-schedule in the
SUMMARY_SCHEDULE? If so, elaborate on the stress assumptions applied.
c. In the FR_Y-14A_CCR on Sub-schedules 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
Sub-schedule 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 Sub-schedule 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.

CCR IDR

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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 Sub-schedule 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.
Other CCR Losses
a. Data and Systems
a. What types of CCR losses are included in the "Other CCR Losses" Counterparty
Risk Sub-schedule 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.
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IntraLinks Instructions: When uploading the supporting documentation to the IntraLinks
collaboration site, supporting documents for this specific area should be categorized as one of the
following three document types (defined in the CCAR 2016 Summary Instructions and Guidance)
using the metadata tags provided:
Supporting Materials  Methodology and Process Overview  Counterparty
Supporting Materials  Methodology Technical Document  Counterparty
Supporting Materials  Model Validation  Counterparty
If a respondent submits separate documents for different models and/or methodologies, please
identify the model and/or methodology in the Comment field.
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. BHCs may submit separate documents for different
models and/or methodologies.

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
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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
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.

Each methodological memo should clearly describe how a BHC approached the PPNR projection
process and translated macro-economic factors into the reported projections. Separate documents
may be submitted for different models and/or methodologies.
Projected Outcomes
1) Provide an explanation summarizing the reasonableness of projected outcomes relative
to the 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 and the balance sheet as well as
other exposure assumptions used for related loss projections.
3) Include discussion of PPNR outcomes 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).
4) 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
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that addresses how recent or pending regulatory changes have impacted projected
figures and business strategies and in which line items these adjustments are reflected.
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 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.
2) 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.
3) 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.
4) 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.
5) 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.
6) 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.
7) 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

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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.
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 sub-schedules 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. Note if allocation methodologies were used when
providing data for PPNR sub-schedules 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 the Supporting Documentation
portion of the Overview section (beginning on page 4) 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
Sub-schedule.”
3) BHCs are encouraged to submit any other information and documentation (including data
series) that would support of 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
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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

IntraLinks Instructions: When uploading the supporting documentation to the IntraLinks
collaboration site, supporting documents for this specific area should be categorized as one of the
following three document types (defined in the CCAR 2016 Summary Instructions and Guidance)
using the metadata tags provided:
Supporting Materials  Methodology and Process Overview  PPNR/Balance Sheet
Supporting Materials  Methodology Technical Document  PPNR/Balance Sheet
Supporting Materials  Model Validation  PPNR/Balance Sheet
If a respondent submits separate documents for different models and/or methodologies, please
identify the model and/or methodology as one of the following types in the Comment field:
1. Net interest income and banking book balances,
2. Trading and investment banking revenue and related balances, and
3. All other non-interest income, non-interest expense, and other balances.

A.10 – MSR Projection Documentation
Supporting 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?
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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?
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?
•

•

•
•
•
•
•
•
•
•
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•
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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
IntraLinks Instructions: When uploading the supporting documentation to the IntraLinks
collaboration site, supporting documents for this specific area should be categorized as one of the
following three document types (defined in the CCAR 2016 Summary Instructions and Guidance)
using the metadata tags provided:
Supporting Materials  Methodology and Process Overview  PPNR/Balance Sheet
Supporting Materials  Methodology Technical Document  PPNR/Balance Sheet
Supporting Materials  Model Validation  PPNR/Balance Sheet
In the Comment field, please identify the document as “MSR”.
A.11 Documenting Consideration of Certain Off-Balance Sheet Risks
Supporting documentation should clearly highlight how each institution (i) identified unconsolidated
entities and sponsored products to which the Firm has potential exposure, (ii) evaluated those
entities / sponsored products under stressed scenario conditions, and (iii) projected and reported
any associated financial losses – whether in the form of non-contractual support or reflected
elsewhere in PPNR (e.g., foregone revenue).
1. Identification: The submission should include a complete inventory of all off-balance sheet
entities and sponsored products. Those assessed collectively may be aggregated for the
purposes of reporting the information requested below, except that all investment
management products that seek to maintain a stable net asset value (NAV) should be listed
separately. Please include, at a minimum, the following information related to unconsolidated
entities / sponsored products:
o Product category. For example, Asset-Backed Commercial Paper conduits, Real
Estate Investment Trusts, Hedge Funds, SEC-registered mutual funds, Collective
Investment Funds, etc.
o Total assets by product or category (for those that are aggregated).
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o Revenues earned by product or category for the most recent four quarters and a
description of the nature of such revenues.
o Product name and/or unique identifier for those listed separately
o For stable NAV funds only, the regulatory framework by which each product is
offered. For example, Investment Company Act of 1940, Rule 12 CFR 9.18, etc.

Each firm should also include a brief description of the process utilized to develop the
inventory.

2. Evaluation Methodology: Clearly describe the methodology that was applied to the inventory
in order to determine the unconsolidated entities / sponsored products for which there is a
potential for non-contractual support, for example based on client expectations. This should
include even those entities / sponsored products which the firm may choose not to support
but such a decision could lead to lost revenues and/or other costs. Indicate the resulting
decision for each product or category.

3. Determination of Related Losses: For each unconsolidated entity / sponsored product for
which it was determined that a client expectation of non-contractual support may exist:
a) Describe the expected impact of macroeconomic and/or idiosyncratic stress factors
to these entities / sponsored products.
• This might include, but is not limited to, market value shocks, increased
redemption activity, rollover risk, counterparty-default-related losses, etc.
• Critical assumptions such as assumed counterparty LGD rates, velocity of
redemptions amid stress, and nature of market shocks should be highlighted.
b) Describe the decision framework applied in determining whether non-contractual
support would be provided and include a discussion of the identified costs/benefits
related to each decision by major category and/or product.
c) Quantify and provide calculations of any related financial losses expected to be borne
by the firm either in the form of non-contractual support or lost revenues and
legal/operational costs and provide related calculations of those losses.
• This should include both direct impacts (e.g., product closure and/or
potential litigation costs) and indirect (i.e., second-order) impacts, such as
lost revenue in other products that results from client attrition, where a
decision to not support has been applied.
d) Clearly indicate the line items within the Y-14A summary schedule where such
projected financial losses have been recorded.

Schedule B – Scenario
No supporting documentation is required for this schedule.
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
219

(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.
IntraLinks Instructions: When uploading the supporting documentation to the IntraLinks
collaboration site, supporting documents for this specific area should be categorized as one of the
following three document types (defined in the CCAR 2016 Summary Instructions and Guidance)
using the metadata tags provided:
Supporting Materials  Methodology and Process Overview  Regulatory Capital
Supporting Materials  Methodology Technical Document  Regulatory Capital
Supporting Materials  Model Validation  Regulatory Capital
In the Comment field, please identify the document as “SIFI surcharge”.

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 Sub-schedule 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.

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In the Comment field, please identify the document as “Planned Capital Action” and include the
appropriate “Action #” in column A of the Planned Actions Sub-schedule.

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.
IntraLinks Instructions: When uploading the supporting documentation to the IntraLinks
collaboration site, supporting documents for this specific area should be categorized as follows
using the metadata tags provided:
Supporting Materials  Methodology and Process Overview  Regulatory Capital

In the Comment field, please identify the document as “Regulatory Capital Transitions action plan”.
Schedule E – Operational Risk
No supporting documentation is required for this schedule.
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File Type	application/pdf
File Modified	2017-09-06
File Created	2017-02-09