Capital and Asset Report for Foreign Banking Organizations (Annual)

Board of the Governors of the Federal Reserve System

Instructions for the Preparation of

The Capital and Asset Report for
Foreign Banking Organizations
Reporting Form FR Y-7Q
Effective March 2018

INSTRUCTIONS FOR PREPARATION OF

The Capital and Asset Report
for Foreign Banking Organizations
FR Y-7Q

General Instructions
The Capital and Asset Report for Foreign Banking
Organizations (FR Y-7Q) requires financial information from foreign banking organizations (FBOs).
For any items being translated from foreign currency
denominations, the foreign currency translation rate
should be the rate effective on the as-of date of the
report.
All financial data should be reported in U.S. dollars, as
indicated on the reporting form.

Who must report
The FR Y-7Q must be filed by each top-tier FBO. The
report consists of three parts.
(1) Part 1A - Capital and Asset Information for the
Top-tier FBO.
• Reported quarterly by each top-tier FBO if
the FBO or any FBO in its tiered structure has
effectively elected to be a financial holding
company (FHC). Also, reported quarterly by
each top-tier FBO that has total consolidated
assets of $50 billion or more as of the report
date, regardless of FHC status. Once an FBO
has total consolidated assets of $50 billion or
more, the FBO should begin quarterly reporting of Part 1A and Part 1B as of the first
quarter the total assets reached $50 billion or
more. The FBO must continue to report
Part 1A and Part 1B quarterly unless and until
the FBO has reported total consolidated
assets of less than $50 billion for each of all
four quarters in a full calendar year. Therefore, an FBO without FHC status should
revert to annual reporting, in accordance with
the instructions for annual reporting below. If

at any time, after reverting to annual reporting, an FBO without FHC status has total
consolidated assets of $50 billion or more, the
FBO must return to quarterly reporting of
Part 1A and Part 1B immediately.
• Reported annually by each top-tier FBO if
(1) the FBO or any FBO in its tiered structure
has not effectively elected to be an FHC and
(2) the FBO has total consolidated assets of
less than $50 billion as of the report date.
(2) Part 1B - Capital and Asset Information for
Top-tier Foreign Banking Organizations with
Consolidated Assets of $50 billion or more.
• Reported quarterly by each top-tier FBO that
has total consolidated assets of $50 billion or
more.
(3) Part 2 - Capital and Asset Information for
Lower-tier FBOs Operating a Branch or an
Agency, or owning an Edge or Agreement Corporation, or a commercial lending company
subsidiary in the United States.
• Reported quarterly for each lower-tier FBO
(where applicable) operating a branch or an
agency, or owning an Edge or Agreement corporation, or a commercial lending company
subsidiary in the United States, if it or any
FBO in its tiered structure has FHC status.
Generally, the top-tier reporter of the FR Y-7Q is the
same as the top-tier reporter for the annual FR Y-7
report. With certain tiered FBOs, however, the initial
determination of the top-tier reporter for FR Y-7Q
reporting purposes may require consultation with Federal Reserve staff. This determination will be based
primarily on whether the top-tier reporter provides
capital ratio information to its home country authorities. For example, a top-tier entity that is an insurance
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company and does not provide capital ratio information to home country authorities will likely not have to
provide capital ratio information on the FR Y-7Q; in
this case, the next-highest tier that provides capital and
asset information to home country authorities would
likely be deemed the top-tier entity for capital and asset
reporting on the FR Y-7Q.

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

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

Submission Date of Reports
The report date for FBOs that must report annually is
December 31. The preferred reporting period is for the
12-month calendar year ending December 31. However, FBOs are permitted to report based on their most
recent 12-month fiscal year, if their fiscal year differs
from the 12-month calendar year ending December 31.
Report the “as-of ” date in Part 1A, item 8, in the
YYYYMMDD format. For example, if a reporter’s
fiscal year ends on October 31, 2002, then Part 1A,
item 8 of the FR Y-7Q filed for December 31, 2002
would read 20021031.
The reporting dates for FBOs that must report quarterly are March 31, June 30, September 30, and
December 31. The preferred reporting periods correspond with the 12-month calendar year ending December 31 (i.e., for the three months ending March 31, six
months ending June 30, nine months ending September 30, and twelve months ending December 31). However, an FBO is permitted to report at different periods
if its fiscal year differs from the 12-month calendar
year ending December 31. Report the “as-of ” dates in
Part 1A, item 8, and Part 2, item 6 (if applicable).
However, these reports must be submitted on the

quarter-end dates, similar to the manner described
above for year-end dates.

Where to Submit Reports
This report must be received by the appropriate Federal Reserve Bank no more than 90 calendar days after
the report date. The earlier submission would aid the
Federal Reserve in reviewing and processing the report
and is encouraged. Cases in which home country practices do not allow for reporting within 90 days might
justify an extension, but only after consultation with
Federal Reserve staff. If this deadline cannot be met,
the FBO must advise the appropriate Federal Reserve
Bank as soon as possible, and normally not later than
30 calendar days before the deadline, and request an
extension, stating the reason for the request and the
date on which the information will be filed. The reports
are due by the end of the reporting day on the submission date (i.e., 5:00 P.M. at each of the Federal Reserve
Banks). The filing of this report will be considered
timely, regardless of when the reports are received by
the appropriate Federal Reserve Bank, if these reports
are mailed and postmarked no later than the third calendar day preceding the submission deadline. In addition, the hand delivery of the completed original
reports on or before the submission deadline to the
location to which the reports would otherwise be
mailed is an acceptable alternative to mailing such
reports. If the submission deadline falls on a weekend
or holiday, the report must be received by 5:00 P.M. on
the first business day after the weekend or holiday. Any
report received after 5:00 P.M. on the first business day
after the weekend or holiday deadline will be considered late unless it has been postmarked three calendar
days prior to the original weekend or holiday submission deadline (original deadline), or the institution has
a record of sending the report by overnight service one
day prior to the original deadline.

Confidentiality
Information disclosed in these reports is collected as
part of the Board’s supervisory process and may be
accorded confidential treatment under Exemption 8 of
the Freedom of Information Act (FOIA) (5 U.S.C.
§ 552(b)(8)), but information that is required to be disclosed publicly is generally not considered confidential.
The completed version of this report generally is avail-

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General Instructions

able to the public upon request on an individual basis
120 days after the quarterly or annual as-of-dates.
However, individual respondents may request that certain data be protected pursuant to Exemptions 4 and 6
(5 U.S.C. § 552(b)(4) & (6)) of FOIA, where such data
relates to trade secrets and financial information, or to
personal information, respectively. The applicability of
these exemptions would have to be determined on a
case-by-case basis. A reporting FBO may request confidential treatment if it is of the opinion that disclosure
of specific commercial or financial information in the
report would likely result in substantial harm to its
competitive position, or that disclosure of the submitted information would result in unwarranted invasion
of personal privacy. A request for confidential treatment beyond the initial 120 days must be submitted in
writing concurrently with the submission of the report.
The request must discuss in writing the justification for
which confidentiality is requested and must demonstrate the specific nature of the harm that would result
from public release of the information. Merely stating
that competitive harm would result or that information
is personal is not sufficient.
WHEN CONFIDENTIAL TREATMENT IS
REQUESTED, PAGE 1 SHOULD BE LABELED
“CONFIDENTIAL.” THIS INFORMATION
SHOULD BE SPECIFICALLY IDENTIFIED AS
BEING CONFIDENTIAL.
The Federal Reserve may subsequently release information for which confidential treatment is requested
if the Board of Governors determines that the disclosure of such information is in the public interest. If the
Federal Reserve deems it necessary to release confidential data, the respondent will be notified before it is
released.

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

Amended Reports
The Federal Reserve may require the filing of an
amended Capital and Asset Report for Foreign Banking Organizations if reports as previously submitted
contain significant errors. In addition, an FBO should
file an amended report when internal or external auditors make audit adjustments that result in a restatement of financial statements affecting reports previously submitted to the Federal Reserve. In the event
that the required data is not available, respondents
should contact the appropriate Federal Reserve Bank
for information on submitting revisions.

Monitoring of Regulatory Reports
Federal Reserve Banks will monitor the filing of all
regulatory reports to ensure that they are filed in a
timely manner and are accurate and not misleading.
Reporting deadlines are detailed in Submission Date
section of these general instructions. Additional information on the monitoring procedures are available
from the Federal Reserve Banks.

PART 1A—Capital and Asset Information
for the Top-tier Foreign Banking
Organization
The capital and asset information provided in Part 1A
should be reported by the top-tier FBO. See the “Who
must report” section to determine the frequency of
reporting for Part 1A. The Federal Reserve may
require a FR Y-7Q reporter to submit supporting calculations and definitions of its components of capital
if deemed necessary.
Line Item 1 Is the foreign banking organization
required by its home country supervisor to calculate its
capital ratios using a risk-adjusted framework
consistent with the Basel Capital Accord?
Enter a “1” for “yes” if home country supervisor of the
FBO has adopted and utilizes risk-based standards
consistent with the Basel Capital Accord. Enter a “0”
for “no” if the FBO is not required to apply standards
consistent with the Basel Capital Accord. If “yes,” provide capital and asset information using the procedures
consistent with the risk-based framework required by
the home country supervisor. If “no,” provide the
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organization’s best approximation of the capital and
asset information.
Line Item 2 Tier 1 capital.
Report the amount of Tier 1 capital, on a consolidated
basis, as reported by the institution to its home country
supervisor under the Basel Capital Accord if the
answer to Part 1A, item 1 is “yes.” If the answer to
Part 1A, item 1 is “no,” then report by using the closest
possible approximation.
If the FBO’s calculation of Tier 1 capital (calculated in
accordance with the methodologies established by the
home country supervisor) differs from the calculation
of this item in accordance with capital adequacy standards consistent with the Basel capital framework, as
defined in Regulation YY (12 CFR Part 252.143 and
252.154), then the FBO should provide pro-forma estimates for Tier 1 capital in Part 1B, item 3; otherwise,
the FBO must leave this item (Part 1A, item 2) blank.
[If, notwithstanding differences between the calculation methodology provided in the home country capital adequacy framework and the Basel capital framework, these items are identical in Part 1A and Part 1B,
Tier 1 capital in Part 1A, item 2, is derived from the
data entered in Part 1B, item 3, by the FBO.]
Line Item 3 Total risk-based capital.
Report the amount of total risk-based capital, on a
consolidated basis, as reported by the institution to its
home country supervisor under the Basel Capital
Accord if the answer to Part 1A, item 1 is “yes.” If the
answer to Part 1A, item 1 is “no,” then report by using
the closest possible approximation.
If the FBO’s calculation of Total risk-based capital
(calculated in accordance with the methodologies
established by the home country supervisor) differs
from the calculation of this item in accordance with
capital adequacy standards consistent with the Basel
capital framework, as defined in Regulation YY
(12 CFR Part 252.143 and 252.154), then the FBO
should provide pro-forma estimates for Total riskbased capital in Part 1B, item 5; otherwise, the FBO
must leave this item (Part 1A, item 3) blank. [If, notwithstanding differences between the calculation methodology provided in the home country capital
adequacy framework and the Basel capital framework,
these items are identical in Part 1A and Part 1B, Total

risk-based capital in Part 1A, item 3, is derived from
the data entered in Part 1B, item 5, by the FBO.]
Line Item 4 Risk-weighted assets.
Report the amount of risk-weighted assets, on a consolidated basis, as reported by the institution to its
home country supervisor under the Basel Capital
Accord if the answer to Part 1A, item 1 is “yes.” If the
answer to Part 1A, item 1 is “no,” then report by using
the closest possible approximation.
Line Item 5 Total consolidated assets at the end of the
reporting period.
Report the total assets, on a consolidated basis, at the
end of the reporting period.
Line Item 6 Total combined assets of U.S. operations,
net of intercompany balances and transactions between
U.S. domiciled affiliates, branches, and agencies.
Report the total combined assets of the top-tier FBO’s
U.S. domiciled affiliates,1 branches, and agencies. In
situations where a U.S. domiciled affiliate is a parent of
one or more subsidiaries, including subsidiaries of
subsidiaries, the FBO should consolidate assets of the
affiliate and its subsidiaries at the top-tier U.S. domiciled affiliate, in accordance with U.S. GAAP, and then
the total consolidated assets (or total assets, as applicable) of each top-tier U.S. domiciled affiliate, branch,
and agency should be combined. Total combined assets
reported by top-tier FBOs should exclude intercompany balances and intercompany transactions between
the FBO’s U.S. domiciled affiliates, branches, or agencies to the extent such items are not already eliminated
in consolidation. However, total combined assets
reported by top-tier FBOs should include net intercompany balances and intercompany transactions
between a non-U.S. domiciled affiliate and a U.S.
domiciled affiliate, branch, or agency of the FBO.
In cases where a U.S. affiliate has a gross due from balance with a foreign affiliate and a gross due to balance
with that same affiliate, the gross due from balance and
gross due to balance are netted. If the result of the netting equals a net due from balance, the net due from
balance is added to the asset calculation for item 6. A
1. Total combined assets of the top-tier FBO’s U.S. domiciled
affiliates should exclude the assets of section 2(h)(2) companies
as defined in section 2(h)2 of the Bank Holding Company Act
(12 U.S.C. 1841(h)(2)).

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net due to balance of a U.S. affiliate with a foreign
affiliate is not subtracted from the combined assets
reported in item 6. Please refer to the Example below
for further clarification.
For purposes of this report, a U.S. domiciled affiliate is
defined as a subsidiary, an associated company, or an
entity treated as an associated company (e.g., a corporate joint venture) as set forth in the instructions for the
Consolidated Financial Statements for Holding Companies (FR Y-9C). Additionally, the determination of
whether an affiliate of an FBO shall be consolidated
shall be made in accordance with the FR Y-9C. Investments by a top-tier FBO in unconsolidated U.S. domiciled affiliates shall be accounted for under the equity
method.
Line Item 7 Total U.S. non-branch assets.
Report the total U.S. non-branch and agency assets of
the top-tier FBO’s U.S. domiciled affiliates. Total U.S.
non-branch and agency assets are the sum of the total
combined assets of a top-tier FBO’s top-tier U.S.
domiciled affiliates excluding the assets of its U.S
branches and agencies. Total combined assets of the
top-tier FBO’s U.S. domiciled affiliates should also
exclude the assets of section 2(h)(2) companies as
defined in section 2(h)2 of the Bank Holding Company Act (12 U.S.C. 1841(h)(2)) and debt previously
contracted (DPC) branch subsidiaries.
In situations where a top-tier U.S. domiciled affiliate is
a parent of one or more subsidiaries, the top-tier FBO
should consolidate the assets of the affiliate and its
subsidiaries, in accordance with U.S. Generally
Accepted Accounting Principles (GAAP), and the

total consolidated assets (or total assets, as applicable)
of each top-tier U.S. domiciled affiliate should be combined. Where a top-tier U.S. domiciled subsidiary is
not consolidated with the FBO for GAAP purposes,
that entity shall be accounted for under the equity
method and the sum of the amount of the investments
should be included in the sum of the total combined
assets of top-tier U.S. domiciled affiliates. The sum of
the total combined assets of top-tier U.S. domiciled
affiliates reported by a top-tier FBO should exclude
intercompany balances and intercompany transactions
between the FBO’s U.S. domiciled affiliates to the
extent such items are not already eliminated in consolidation. However, the sum of the total combined assets
of top-tier U.S. domiciled affiliates reported by a toptier FBO should include asset exposures to U.S.
branches, or agencies of the FBO and to non U.S.
domiciled affiliates. In cases where the non U.S. domiciled affiliate is already consolidated with a top-tier
U.S. domiciled affiliate these exposures are excluded.
For purposes of this item, U.S. domiciled affiliate is
defined as a subsidiary, an associated company, or an
entity treated as an associated company (e.g., a corporate joint venture) as set forth in the instructions for the
Consolidated Financial Statements for Holding Companies (FR Y-9C).
Line Item 8 Enter the as-of date for the financial data
provided above.
Report in item 8 the as-of date for the financial data
reported in items 2–7. Report the date in
YYYYMMDD format. For example, if the as-of date
is December 31, 2002, the entry would be 20021231. If
a reporter’s fiscal year does not follow the reporting

Example
U.S. Affiliate “A” transactions

U.S. Affiliate “B” transactions

Due to Foreign Affiliate 1
Due from Foreign Affiliate 1
Net due to Foreign Affiliate 1

$(50)
$10
$(40)

Due to Foreign Affiliate 1
Due from Foreign Affiliate 1
Net due from Foreign Affiliate 1

$(75)
$90
$15

Due to Foreign Affiliate 2
Due from Foreign Affiliate 2
Net due from Foreign Affiliate 2

$(20)
$45
$25

Due to Foreign Affiliate 2
Due from Foreign Affiliate 2
Net due from Foreign Affiliate 2

$(800)
$1,000
$200

U.S. Affiliate “A” would have a net due from of $25

U.S. Affiliate “B” would have a net due from of $215

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

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pattern as defined above under “Submission date,”
then the as-of date for the most recent data available
should be reported in item 8. For example, if a reporter’s fiscal year ends on October 31, then item 8 of the
FR Y-7Q filed for December 31, 2002 would read
20021031. For quarterly reporters a similar process
would be followed, e.g., for a report filed on March 31,
2003 the reporter would provide data as-of January 31,
2003, item 8 would be 20030131.

PART 1B—Capital and Asset Information
for Top-tier Foreign Banking Organizations
with Consolidated Assets of $50 billion
or more
In the event that the home country supervisor of an
FBO with $50 billion or more in total consolidated
assets2 has not established capital adequacy standards
that are consistent with the Basel capital framework,
Regulation YY requires such FBO to demonstrate that
it would meet or exceed capital adequacy standards
consistent with the Basel capital framework. In such
cases, if the FBO’s calculation of Tier 1 capital
(Part 1A, item 2) and Total risk-based capital (Part 1A,
item 3) (calculated in accordance with the methodologies established by the home country supervisor) differs from the calculation of those items in accordance
with capital adequacy standards consistent with the
Basel capital framework as defined in Regulation YY
(12 CFR Part 252.143 and 252.154), then the FBO
should provide pro-forma estimates in Part 1B, items 3
and 5. [If, notwithstanding differences between the
calculation methodology provided in the home country
capital adequacy framework and the Basel capital
framework, these items are identical in Part 1A and
Part 1B, Tier 1 capital (item 2) and Total risk-based
capital (item 3) in Part 1A are derived from the data
entered Part 1B, items 3 and 5, by the FBO,
respectively.]
Line Item 1 Common equity tier 1 capital.
Report the common equity tier 1 capital of the FBO on
a consolidated basis.
2. See 12 CFR part 252, Enhanced Prudential Standards for Bank
Holding Companies and Foreign Banking Organizations, available at
https://www.gpo.gov/fdsys/pkg/FR-2014-03-27/pdf/2014-05699.pdf for
definitional support for these line items.

Line Item 2 Additional tier 1 capital.
Report the additional tier 1 capital of the FBO on a
consolidated basis.
Line Item 3 Tier 1 capital.
Report the sum of items 1 and 2.
Line Item 4 Tier 2 capital.
Report the tier 2 capital of the FBO on a consolidated
basis.
Line Item 5 Total risk-based capital.
Report the sum of items 3 and 4.
Line Item 6 Capital conservation buffer.
Report the capital conservation buffer of the FBO on a
consolidated basis as a percentage of risk-weighted
assets, rounded to four decimal places. If this buffer
does not apply, then this item must be left blank. Enter
“0” if the respondent has none to report for a given
as-of date.
Line Item 7 Countercyclical capital buffer (if any).
Report the firm-specific countercyclical capital buffer
as calculated by the FBO on a consolidated basis as
a percentage of risk-weighted assets, rounded to four
decimal places. If this buffer does not apply, then this
item must be left blank. Enter “0” if the respondent
has none to report for a given as-of date.
Line Item 8 GSIB buffer.
Report any global systemically important banking
organization (GSIB) capital buffer, as applicable to the
FBO on a consolidated basis as a percentage of riskweighted assets, excluding the capital buffers already
reported on lines 6 and 7, rounded to four decimal
places. If the GSIB buffer does not apply, then this
item must be left blank. Enter “0” if the respondent
has none to report for a given as-of date.
Line Item 9 Compliance with restrictions on capital
distributions and discretionary bonus payments
associated with a capital buffer.
Enter a “1” for “yes” if the FBO is in compliance with
restrictions on capital distributions and discretionary
bonus payments associated with applicable capital buffers. Enter a “0” if the FBO is not in compliance with
restrictions on capital distributions and discretionary

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General Instructions

bonus payments associated with applicable capital
buffers.
NOTE: The following items are effective January 1,
2018, so the first filing would be for data reported as of
March 31, 2018. In each case, if the capital adequacy
framework of the home country supervisor is not consistent with the Basel capital framework, as defined in
Regulation YY, (12 CFR Part 252.143 and 252.154),
the FBO should report these items on a pro-forma basis.
Line Item 10 Home country capital measure used in
the numerator of the Basel III leverage ratio.
Report the leverage capital measure of the FBO on a
consolidated basis, calculated according to the methodology established by the FBO’s home country supervisor.
Line Item 11 Home country exposure measure used in
the denominator for the Basel III leverage ratio.
Report the exposure measure of the FBO on a consolidated basis, calculated according to the methodology
established by the FBO’s home country supervisor.
Line Item 12 Minimum home country leverage ratio (if
different from Basel III leverage ratio, as applicable).
Report the minimum home country leverage ratio as
a percentage, rounded to four decimal places, if the
home country supervisor has established a leverage
ratio separate from or in addition to the Basel III leverage ratio.

PART 2—Capital and Asset Information for
Lower-tier FBOs Operating a Branch, or an
Agency, or Owning an Edge or Agreement
Corporation, or a Commercial Lending
Company Subsidiary in the United States
Part 2 is to be completed only if the top-tier or lowertier FBO has FHC status. Part 2 pertains only to the
capital and asset information of lower-tier FBOs
(information on top-tier reporters is reported on
Part 1A and Part 1B, not on Part 2). This information
is to be collected only if the lower-tier FBO operates a
branch or an agency, or owns an Edge or Agreement
corporation, or a commercial lending company subsidiary in the United States. A separate version of Part 2
should be submitted for each of the top-tier reporter’s

lower-tier FBOs that meet these reporting requirements (e.g., if the top-tier reporter has two lower-tier
FBOs meeting the reporting requirements for Part 2, a
separate schedule of the Part 2 information for each of
the two lower-tier reporters must be provided).
The capital and asset information provided in Part 2
must be reported on a quarterly basis for any lower-tier
FBO meeting the reporting requirements defined
above. Items should be reported on a consolidated
basis for each lower-tier FBO. The Federal Reserve
may require a lower-tier FBO to submit supporting
calculations and definitions of its components of capital if deemed necessary.
Legal title of lower-tier FBO that operates a branch or
an agency, or owns an Edge or Agreement corporation
or a commercial lending company subsidiary in the
United States
Enter the full name of the lower-tier FBO for which
capital and asset information is being provided.
Country of lower-tier FBO that operates a branch or an
agency, or owns an Edge or Agreement corporation or a
commercial lending company subsidiary in the United
States
Enter the country in which this lower-tier FBO is
incorporated or has its principal location.
Line Item 1 Is the reporting lower-tier FBO required
by its home country supervisor to calculate its capital
ratios using a risk-adjusted framework consistent with
the Basel Capital Accord?
Enter a “1” for “yes” if the home country supervisor of
the lower-tier FBO has adopted and utilizes risk-based
standards consistent with the Basel Capital Accord.
Enter a “0” for “no” if the lower-tier FBO is not
required to apply standards consistent with the Basel
Capital Accord. If “yes,” provide capital and asset
information using the procedures consistent with the
risk-based framework required by the home country
supervisor. If “no,” provide the lower-tier FBO’s best
approximation of the capital and asset information.
Line Item 2 Tier 1 capital.
Report the amount of Tier 1 capital, on a consolidated
basis, as reported by the lower-tier FBO to its home
country supervisor under the Basel Capital Accord if
the answer to Part 2, item 1 is “yes.” If the answer to
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Part 2, item 1 is “no,” then report by using the closest
possible approximation.
Line Item 3 Total risk-based capital.
Report the amount of total risk-based capital, on a
consolidated basis, as reported by the lower-tier FBO
to its home country supervisor under the Basel Capital
Accord if the answer to Part 2, item 1 is “yes.” If the
answer to Part 2, item 1 is “no,” then report by using
the closest possible approximation.
Line Item 4 Risk-weighted assets.
Report the amount of risk-weighted assets, on a consolidated basis, as reported by the lower-tier FBO to its
home country supervisor under the Basel Capital
Accord if the answer to Part 2, item 1 is “yes.” If the
answer to Part 2, item 1 is “no,” then report by using
the closest possible approximation.

Line Item 5 Total consolidated assets at the end of the
reporting period.
Report the total assets of the lower-tier FBO, on a consolidated basis, at the end of the reporting period.
Line Item 6 Enter the as-of date for the financial data
provided above.
Report in item 6 the as-of date for the financial data
reported in items 2–5. Report the date in
YYYYMMDD format. For example, if the as-of date
is December 31, 2002, the entry would be 20021231. If
a lower-tier FBO’s fiscal year does not follow the
reporting pattern as defined above under “Submission
Date of Reports”, then the as-of date for the most
recent data available should be reported in item 6. For
example, if a lower-tier FBO’s fiscal year ends on October 31, then item 6 of the FR Y-7Q filed for December 31, 2002 would be 20021031. For quarterly reporters a similar process would be followed, e.g., for a
report filed on March 31, 2003 the reporter would provide data as-of January 31, 2003, item 6 would be
20030131.

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Each edit in the checklist must balance, rounding errors are not allowed
Validity (V) Edits for the FR Y-7Q
Effective as of March 31, 2018
Edit
Number
1001

No Change

Part 1A
and Part 2
Page 1

Edit
Type
Validity
Validity

1010

99991231

No Change

Page 1

Validity

1012

20161231
20161231

99991231
99991231

No Change
No Change

Page 1
Page 1

Validity
Validity

1014
1028

SROFFRNM
TITLEOFOFF
DATESIGN
CONTACTN

FRY7Q

20161231

99991231

No Change

Page 1

Validity

1030

CONTACTP FBOQ8902

FRY7Q

20161231

99991231

No Change

Page 1

Validity

1032

CONTACTF FBOQ9116

FRY7Q

20161231

99991231

No Change

Page 1

Validity

1034

CONTACTE FBOQ4086

FRY7Q

20161231

99991231

Revised

Part 1A
and Part 2

Validity

1046

2

FBOQ8274

FRY7Q

20161231

99991231

Revised

Part 1A
and Part 2

Validity

1048

3

FBOQ3792

FRY7Q

20161231

99991231

No Change

Validity

1050

4

FRY7Q

20161231

99991231

No Change

Validity

1052

FRY7Q

20161231

99991231

No Change

Part 1A
and Part 2
Part 1A
and Part 2
Part 1A
and Part 2

Validity

1054

FRY7Q

20180331

99991231

Revised

Part 1B

Validity

FRY7Q

20180331

99991231

Revised

Part 1B

Validity

FRY7Q

Effective
Start Date
20161231

Effective
End Date
99991231

Edit
Change
No Change

FRY7Q

20161231

99991231

FRY7Q

20161231

FRY7Q
FRY7Q

Series

Schedule

Target
Item
1

MDRM
Number
FBOQB162

Edit Test

Alg Edit Test

FBOQC490

Part 1A or Part 2, Item 1 must equal 0
(no) or 1 (yes).
Printed Name of Officer must not be null.

fboqb162 eq 1 or fboqb162 eq 0
fboqc490 ne null

FBOQC491

Title of Officer must not be null.

fboqc491 ne null

FBOQJ196
FBOQ8901

fboqj196 ne null
fboq8901 ne null

FBOQA223

Date of Signature must not be null.
Name/Title of U.S. Contact must not be
null.
Area Code and Phone number of U.S.
Contact must not be null.
Area Code and Fax Number of U.S. Contact must not be null.
E-mail Address of U.S. Contact must not
be null.
For top-tier FBOs that do not calculate
capital ratios using a risk-based framework consistent with the Basel Capital
Accord, or top-tier FBOs with consolidated assets less than $50 billion, or
lower-tier FBOs, Part 1A or Part 2 Item 2
must not be null
For top-tier FBOs that do not calculate
capital ratios using a risk-based framework consistent with the Basel Capital
Accord, or top-tier FBOs with consolidated assets less than $50 billion, or
lower-tier FBOs, Part 1A or Part 2, Item 3
must not be null.
Part 1A or Part 2, Item 4 must not be null.

5

FBOQ2170

Part 1A or Part 2, Item 5 must not be null. fboq2170 ne null

FBOQC116

Part 1A Item 8 or Part 2 Item 6, the
reported as-of date for financial data
must not be null.

fboqc116 ne null

1060

Part 1A
Item 8;
Part 2
Item 6
1

FBOQP859

1065

2

FBOQP865

For top-tier FBOs with consolidated
assets of $50 billion or more in any of the
prior four quarters, Part 1B Item 1 must
not be null.
For top-tier FBOs with consolidated
assets of $50 billion or more in any of the
prior four quarters, Part 1B Item 2 must
not be null.

For top-tier FBO’s where fboq2170-q1
ge 50,000 or fboq2170-q2 ge 50,000 or
fboq2170-q3 ge 50,000 or fboq2170-q4
ge 50,000 or fboq2170
For top-tier FBO’s where fboq2170-q1
ge 50,000 or fboq2170-q2 ge 50,000 or
fboq2170-q3 ge 50,000 or fboq2170-q4
ge 50,000 or fboq2170

fboq8902 ne null
fboq9116 ne null
fboq4086 ne null
For top tier FBOs where fboqb162 eq 0
or fboq2170 lt 50000, or lower- tier
FBOs, fboq8274 ne null

For top-tier FBOs where fboqb162 eq 0
or fboq2170 lt 50000, or lower- tier
FBOs, fboq3792 ne null

fboqa223 ne null

CHK-1
FR Y-7Q

March 2018

Part 1B

Edit
Type
Validity

Edit
Number
1070

3

MDRM
Number
FBOT8274

Revised

Part 1B

Validity

1075

4

FOBQ5311

99991231

Revised

Part 1B

Validity

1080

5

FBOT3792

20180331

99991231

Revised

Part 1B

Validity

1085

9

FBOQFS41

FRY7Q

20180331

99991231

Revised

Part 1B

Validity

1090

3

FBOT8274

FRY7Q

20180331

99991231

Revised

Part 1B

Validity

1095

5

FBOT3792

FRY7Q

Effective
Start Date
20180331

Effective
End Date
99991231

Edit
Change
Revised

FRY7Q

20180331

99991231

FRY7Q

20180331

FRY7Q

Series

Schedule

Target
Item

Edit Test

Alg Edit Test

For top-tier FBOs with consolidated
assets of $50 billion or more in any of the
prior four quarters, Part 1B Item 3 must
not be null.
For top-tier FBOs with consolidated
assets of $50 billion or more in any of the
prior four quarters, Part 1B Item 4 must
not be null.
For top-tier FBOs with consolidated
assets of $50 billion or more in any of the
prior four quarters, Part 1B Item 5 must
not be null.
For top-tier FBOs with consolidated
assets of $50 billion or more in any of the
prior four quarters, Part 1B Item 9 must
equal 0 or 1.

For top-tier FBO’s where fboq2170-q1
ge 50,000 or fboq2170-q2 ge 50,000 or
fboq2170-q3 ge 50,000 or fboq2170-q4
ge 50,000 or fboq2170
For top-tier FBO’s where fboq2170-q1
ge 50,000 or fboq2170-q2 ge 50,000 or
fboq2170-q3 ge 50,000 or fboq2170-q4
ge 50,000 or fboq2170
For top-tier FBO’s where fboq2170-q1
ge 50,000 or fboq2170-q2 ge 50,000 or
fboq2170-q3 ge 50,000 or fboq2170-q4
ge 50,000 or fboq2170
For top-tier FBO’s where fboq2170-q1
ge 50,000 or fboq2170-q2 ge 50,000 or
fboq2170-q3 ge 50,000 or fboq2170-q4
ge 50,000 or fboq2170 ge 50,000,
fboqfs41 eq 1 or fboqfs41 eq 0
For top-tier FBO’s where fboq2170-q1
ge 50,000 or fboq2170-q2 ge 50,000 or
fboq2170-q3 ge 50,000 or fboq2170-q4
ge 50,000 or fboq2170 ge 50,000,
fbot8274 eq (fboqp859 + fboqp865)
For top-tier FBO’s where fboq2170-q1
ge 50,000 or fboq2170-q2 ge 50,000 or
fboq2170-q3 ge 50,000 or fboq2170-q4
ge 50,000 or fboq2170 ge 50,000,
fbot3792 eq (fbot8274 + fboq5311)

For top-tier FBOs with consolidated
assets of $50 billion or more in any of the
prior four quarters, Part 1B Item 3 must
equal the sum of Part 1B Item 1 and
Part 1B Item 2.
For top-tier FBOs with consolidated
assets of $50 billion or more in any of the
prior four quarters, Part 1B Item 5 must
equal the sum of Part 1B Item 3 and
Part 1B Item 4.

CHK-2
FR Y-7Q

March 2018

Quality (Q) Edits for the FR Y{7Q
Effective as of March 31, 2018

Part 1A

Edit
Type
Quality

Edit
Number
0490

2

MDRM
Number
FBOQ8274

Revised

Part 1A

Quality

0500

6

FBOD2170

99991231

Revised

Part 1A

Quality

0505

7

FBODS292

20161231

99991231

Revised

Part 1A

Quality

0510

7

FBODS292

FRY7Q

20161231

99991231

No Change

Quality

0540

3

FBOQ3792

FRY7Q

20161231

99991231

No Change

Quality

0560

5

FBOQ2170

FRY7Q

20161231

99991231

No Change

Quality

0580

8

FBOQC116

FRY7Q

20161231

99991231

No Change

Quality

0590

2

FBOQ8274

FRY7Q

20161231

99991231

No Change

Quality

0592

4

FBOQA223

FRY7Q

20161231

99991231

No Change

Quality

0593

5

FBOQ2170

FRY7Q

20161231

99991231

No Change

Part 1A
and Part 2
Part 1A
and Part 2
Part 1A
and Part 2
Part 1A
and Part 2
Part 1A
and Part 2
Part 1A
and Part 2
Part 1A
and Part 2

Quality

0600

3

FBOQ3792

FRY7Q

20161231

99991231

No Change

Part 1A
and Part 2

Quality

0601

2

FBOQ8274

FRY7Q

20161231

99991231

No Change

Part 1A
and Part 2

Quality

0602

4

FBOQA223

FRY7Q

20161231

99991231

Revised

Part 1A

Quality

9000

6

FBOD2170

FRY7Q

20161231

99991231

Revised

Part 1A

Quality

9001

7

FBODS292

FRY7Q

20180331

99991231

Revised

Part 1B

Quality

0700

1

FBOQP859

FRY7Q

20180331

99991231

Revised

Part 1B

Quality

0705

2

FBOQP865

FRY7Q

Effective
Start Date
20180331

Effective
End Date
99991231

Edit
Change
Revised

FRY7Q

20161231

99991231

FRY7Q

20161231

FRY7Q

Series

Schedule

Target
Item

Edit Test

Alg Edit Test

For top-tier FBOs with consolidated
assets of $50 billion or more, if Part 1A
Item 1 equals 1 (Yes), then Part 1A Item 2
should equal Part 1B Item 3 and Part 1A
Item 3 should equal Part 1B Item 5.
For lower tier FBOs, Part 1A Item 6
should be null.
For lower tier FBOs, Part 1A Item 7
should be null.
For top tier FBOs only, Part 1A Item 7
should be less than or equal to Part 1A
Item 6.
Part 1A or Part 2, Item 3 should be
greater than or equal to Item 2.
Part 1A or Part 2, Item 5 should be
greater than Item 4.
Part 1A Item 8 or Part 2 Item 6, should be
in YYYYMMDD format.
Part 1A or Part 2, Item 2 should be
greater than zero.
Part 1A or Part 2, Item 4 should be
greater than zero.
Part 1A or Part 2, Item 5 should be
greater than zero.
Part 1A or Part 2, Item 2 divided by
Item 3 should be greater than or equal
to 50%.
Part 1A or Part 2, Item 2 divided by
Item 4 should be greater than or equal to
4% (minimum tier 1 capital ratio).
Part 1A or Part 2, Item 3 divided by
Item 4 should be greater than or equal to
8% (minimum total risk-based capital
ratio).
For top tier FBOs only, Part 1A Item 6
should not be null and should not be
negative.
For top tier FBOs only, Part 1A Item 7
should not be null and should not be
negative.
For top-tier FBO’s which reported
$50 billion or more in total consolidated
assets in any of the prior four quarters,
Part 1B Item 1 should be greater than
zero.
For top-tier FBOs with consolidated
assets of $50 billion or more, Part 1B
Item 2 should not be negative and shoud
not be null.

For top-tier FBOs only, If fboq2170 ge
50,000 and fboqb162 eq 1, then
fboq8274 eq fbot8274 and fboq3792 eq
fbot3792
For lower tier FBOs, fbod2170 eq null
For lower tier FBOs, fbods292 eq null
For top tier FBOs, fbods292 le fbod2170
fboq3792 ge fboq8274
fboq2170 gt fboqa223

fboq8274 gt 0
fboqa223 gt 0
fboq2170 gt 0
(fboq8274 / fboq3792) ge 0.50
(fboq8274 / fboqa223) ge 0.04
(fboq3792 / fboqa223) ge 0.08

For top tier FBOs, fbod2170 ne null and
fbod2170 ge 0
For top tier FBOs, fbods292 ne null and
fbods292 ge 0
For top-tier FBO’s where fboq2170-q1
ge 50,000 or fboq2170-q2 ge 50,000 or
fboq2170-q3 ge 50,000 or fboq2170-q4
ge 50,000 or fboq2170 ge 50,000,
fboqp859 gt 0
For top tier FBOs, if fboq2170 ge 50000,
then fboqp865 ge 0 and fboqp865
ne null

EDIT-1
FR Y-7Q

March 2018

Part 1B

Edit
Type
Quality

Edit
Number
0715

4

MDRM
Number
FOBQ5311

Revised

Part 1B

Quality

0725

3

FBOT8274

99991231

Revised

Part 1B

Quality

0730

5

FBOT3792

For top-tier FBO’s which reported
$50 billion or more in total consolidated
assets in any of the prior four quarters, if
Part 1A Item 1 equals 0 then Part 1A
Item 3 should not equal Part 1B Item 5.

99991231

Revised

Part 1B

Quality

0735

1

FBOQP859

For top-tier FBO’s with consolidated
assets less than $50bil in the current
quarter and in all of the prior four quarters , or lower-tier FBOs, Part 1B Item 1
through Part 1B Item 12 should be null.

FRY7Q

Effective
Start Date
20180331

Effective
End Date
99991231

Edit
Change
Revised

FRY7Q

20180331

99991231

FRY7Q

20180331

FRY7Q

20180331

Series

Schedule

Target
Item

Edit Test

Alg Edit Test

For top-tier FBO’s which reported
$50 billion or more in total consolidated
assets in any of the prior four quarters,
Part 1B Item 4 should be greater than
zero.
For top-tier FBO’s which reported
$50 billion or more in total consolidated
assets in any of the prior four quarters, if
Part 1A Item 1 equals 0 then Part 1A
Item 2 should not equal Part 1B Item 3.

For top-tier FBO’s where fboq2170-q1
ge 50,000 or fboq2170-q2 ge 50,000 or
fboq2170-q3 ge 50,000 or fboq2170-q4
ge 50,000 or fboq2170 ge 50,000,
fboq5311 gt 0
For top-tier FBO’s where fboq2170-q1
ge 50,000 or fboq2170-q2 ge 50,000 or
fboq2170-q3 ge 50,000 or fboq2170-q4
ge 50,000 or fboq2170 ge 50,000, if
fboqb162 eq 0, then fboq8274 ne
fbot8274
For top-tier FBO’s where fboq2170-q1
ge 50,000 or fboq2170-q2 ge 50,000 or
fboq2170-q3 ge 50,000 or fboq2170-q4
ge 50,000 or fboq2170 ge 50,000, if
fboqb162 eq 0, then fboq3792 ne
fbot3792
For top-tier FBO’s where fboq2170 lt
50,000, fboq2170-q1 lt 50,000 and
fboq2170-q2 lt 50,000 and fboq2170-q3
lt 50,000 and fboq2170-q4 lt 50,000 or
lower-tier FBOs, fboqp859 eq null,
fboqp865 eq null, fbot8274 eq null,
fboq5311 eq null, fbot3792 eq null,
fboqfb52 eq null, fboqfb53 eq null,
fboqfb54 eq null, fboqfs41 eq null,
fboqfs42 eq null, fboqfs43 eq null,
fboqfs44 eq null.

EDIT-2
FR Y-7Q

March 2018