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FR Y-9C
OMB Number 7100-0128
Approval expires March 31, 2021
Page 1 of 67
Board of Governors of the Federal Reserve System
Consolidated Financial Statements for
Holding Companies—FR Y-9C
Report at the close of business as of the last calendar day of the quarter
This Report is required by law: Section 5(c) of the BHC Act
(12 U.S.C. § 1844(c)), section 10 of Home Owners’ Loan Act
(HOLA) (12 U.S.C. § 1467a(b)), section 618 of the Dodd-Frank Act
(12 U.S.C. § 1850a(c)(1)), section 165 of the Dodd-Frank Act
(12 U.S.C. § 5365), and section 252.153(b)(2) of Regulation YY
(12 CFR 252.153(b)(2)).
This report form is to be filed by holding companies with total
consolidated assets of $1 billion or more. In addition, holding
NOTE: Each holding company's board of directors and senior management are responsible for establishing and maintaining an effective system of internal control, including controls over the
Consolidated Financial Statements for Holding Companies. The
Consolidated Financial Statements for Holding Companies is to be
prepared in accordance with instructions provided by the Federal
Reserve System. The Consolidated Financial Statements for Holding
Companies must be signed and attested by the Chief Financial
Officer (CFO) of the reporting holding company (or by the individual
performing this equivalent function).
companies meeting certain criteria must file this report (FR Y-9C)
regardless of size. See page 1 of the general instructions for further information. However, when such holding companies own or
control, or are owned or controlled by, other holding companies,
only the top-tier holding company must file this report for the consolidated holding company organization. The Federal Reserve
may not conduct or sponsor, and an organization (or a person) is
not required to respond to, a collection of information unless it displays a currently valid OMB control number.
Date of Report:
Month / Day / Year (BHCK 9999)
I, the undersigned CFO (or equivalent) of the named holding
company, attest that the Consolidated Financial Statements for
Holding Companies (including the supporting schedules) for this
report date have been prepared in conformance with the instructions issued by the Federal Reserve System and are true and
correct to the best of my knowledge and belief.
Printed Name of Chief Financial Officer (or Equivalent) (BHCK C490)
Legal Title of Holding Company (RSSD 9017)
Signature of Chief Financial Officer (or Equivalent) (BHCK H321)
(Mailing Address of the Holding Company) Street / PO Box (RSSD 9110)
Date of Signature (MM/DD/YYYY) (BHTX J196)
City (RSSD 9130)
State (RSSD 9200)
Zip Code (RSSD 9220)
Person to whom questions about this report should be directed:
Name / Title (BHTX 8901)
For Federal Reserve Bank Use Only
RSSD ID
C.I.
Area Code / Phone Number (BHTX 8902)
Area Code / FAX Number (BHTX 9116)
S.F.
E-mail Address of Contact (BHTX 4086)
Holding companies must maintain in their files a manually signed and attested printout of the data submitted.
Public reporting burden for this information collection is estimated to vary from 5 to 1,250 hours per response, with an average of 47.11 hours per response for non-Advanced Approaches HCs
and 48.36 hours for Advanced Approaches HCs, 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 (7100-0128), Washington, DC 20503.
03/2018
03/2019
DRAFT
For Federal Reserve Bank Use Only
FR Y-9C
Page 2 of 67
RSSD ID
S.F.
Report of Income for Holding Companies
Report all Schedules of the Report of Income on a calendar year-to-date basis.
Schedule HI—Consolidated Income Statement
Dollar Amounts in Thousands
1. Interest income
a. Interest and fee income on loans:
(1) In domestic offices:
(a) Loans secured by 1– 4 family residential properties................................................
(b) All other loans secured by real estate ..................................................................
(c) All other loans ................................................................................................
(2) In foreign offices, Edge and Agreement subsidiaries, and IBFs .....................................
b. Income from lease financing receivables......................................................................
c. Interest income on balances due from depository institutions1 ..........................................
d. Interest and dividend income on securities:
(1) U.S. Treasury securities and U.S. government agency obligations
(excluding mortgage-backed securities) ...................................................................
(2) Mortgage-backed securities ..................................................................................
(3) All other securities...............................................................................................
e. Interest income from trading assets ............................................................................
f. Interest income on federal funds sold and securities purchased under agreements
to resell.................................................................................................................
g. Other interest income ..............................................................................................
h. Total interest income (sum of items 1.a through 1.g) .......................................................
2. Interest expense
a. Interest on deposits:
(1) In domestic offices:
(a) Time deposits of $250,000 or less ......................................................................
(b) Time deposits of more than $250,000 .................................................................
(c) Other deposits................................................................................................
(2) In foreign offices, Edge and Agreement subsidiaries, and IBFs .....................................
b. Expense on federal funds purchased and securities sold under agreements to repurchase ....
c. Interest on trading liabilities and other borrowed money
(excluding subordinated notes and debentures) ............................................................
d. Interest on subordinated notes and debentures and on mandatory convertible
securities ..............................................................................................................
e. Other interest expense .............................................................................................
f. Total interest expense (sum of items 2.a through 2.e) ....................................................
3. Net interest income (item 1.h minus item 2.f)....................................................................
2
4. Provision for loan and lease losses (from Schedule HI-B, part II, item 5) ................................
5. Noninterest income:
a. Income from fiduciary activities ..................................................................................
b. Service charges on deposit accounts in domestic offices.................................................
3
c. Trading revenue2 .....................................................................................................
d. (1) Fees and commissions from securities brokerage .....................................................
(2) Investment banking, advisory, and underwriting fees and commissions..........................
(3) Fees and commissions from annuity sales ...............................................................
(4) Underwriting income from insurance and reinsurance activities ....................................
(5) Income from other insurance activities ....................................................................
e. Venture capital revenue............................................................................................
f. Net servicing fees ..................................................................................................
g. Net securitization income..........................................................................................
BHCK
Amount
4435
4436
F821
4059
4065
4115
B488
B489
4060
4069
4020
4518
4107
HK03
1.a.(1)(a)
1.a.(1)(b)
1.a.(1)(c)
1.a.(2)
1.b.
1.c.
1.d.(1)
1.d.(2)
1.d.(3)
1.e.
1.f.
1.g.
1.h.
4180
2.a.(1)(a)
2.a.(1)(b)
2.a.(1)(c)
2.a.(2)
2.b.
4185
2.c.
4397
2.d.
2.e.
2.f.
3.
4.
HK04
6761
4172
4398
4073
4074
4230
4070
4483
A220
C886
C888
C887
C386
C387
B491
B492
B493
5.a.
5.b.
5.c.
5.d.(1)
5.d.(2)
5.d.(3)
5.d.(4)
5.d.(5)
5.e.
5.f.
5.g.
1. Includes interest income on time certificates of deposit not held for trading.
2. For holding companies required to complete Schedule HI, memoranda item 9, trading revenue reported in Schedule HI, item 5.c must
3.
equal the sum of memoranda items 9.a through 9.e.
2. Institutions that have adopted ASU 2016-13 should report in item 4, the provisions for credit losses for all financial assets that fall within
the scope of the standard.
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FR Y-9C
Page 3 of 67
Schedule HI—Continued
Dollar Amounts in Thousands
5. h. Not applicable.
i. Net gains (losses) on sales of loans and lease .............................................................
j. Net gains (losses) on sales of other real estate owned...................................................
k. Net gains (losses) on sales of other assets3 .................................................................
4
l. Other noninterest income4........................................................................................
5
m. Total noninterest income (sum of items 5.a through 5.l)..................................................
6. a. Realized gains (losses) on held-to-maturity securities ....................................................
b. Realized gains (losses) on available-for-sale securities ..................................................
7. Noninterest expense:
a. Salaries and employee benefits ................................................................................
b. Expenses of premises and fixed assets (net of rental income)
(excluding salaries and employee benefits and mortgage interest) ...................................
c. (1) Goodwill impairment losses .................................................................................
(2) Amortization expense and impairment losses for other intangible assets .......................
d. Other noninterest expense5 ......................................................................................
6
e. Total noninterest expense (sum of items 7.a through 7.d) ...............................................
8. a. Income (loss) before unrealized holding gains (losses) on equity securities not held for
trading, applicable income taxes, and discontinued operations
(sum of items 3, 5.m, 6.a, 6.b, minus items 4 and 7.e) ...................................................
7
b. Unrealized holding gains (losses) on equity securities not held for trading6 .........................
c. Income (loss) before applicable income taxes and discontinued operations
(sum of items 8.a and 8.b) .......................................................................................
9. Applicable income taxes (foreign and domestic)...............................................................
10. Income (loss) before discontinued operations (item 8.c minus item 9) .....................................
11. Discontinued operations, net of applicable income taxes7...................................................
8
12. Net income (loss) attributable to holding company and noncontrolling
(minority) interests (sum of items 10 and 11) ...................................................................
13. LESS: Net income (loss) attributable to noncontrolling (minority) interests
(if net income, report as a positive value; if net loss, report as a negative value) .....................
14. Net income (loss) attributable to holding company (item 12 minus item 13) ...........................
BHCK
Amount
8560
8561
B496
3196
5.i.
5.j.
5.k.
5.l.
5.m.
6.a.
6.b.
4135
7.a.
4217
C216
7.b.
7.c.(1)
7.c.(2)
7.d.
7.e.
B497
4079
3521
C232
4092
4093
HT69
8.a.
8.b.
HT70
4301
4302
FT28
8.c.
9.
10.
11.
G104
12.
G103
4340
13.
14.
4300
3.
4 Exclude net gains(losses) on sales of trading assets and held-to-maturity and available-for-sale-securities.
4.
5 See Schedule HI, memoranda item 6.
5.
See Schedule HI, memoranda item 7.
.6
6. Item 8.b is to be completed only by holding companies that have adopted ASU 2016-01, which includes provisions governing
7
. the accounting for investments in equity securities. See the instructions for further detail on ASU 2016-01.
8.
7. Describe on Schedule HI, memoranda item 8.
Memoranda
Dollar Amounts in Thousands
1. Net interest income (item 3 above) on a fully taxable equivalent basis ..................................
2. Net income before applicable income taxes, and discontinued operations (item 8.c above)
on a fully taxable equivalent basis.................................................................................
3. Income on tax-exempt loans and leases to states and political subdivisions in the U.S.
(included in Schedule HI, items 1.a and 1.b, above) .........................................................
4. Income on tax-exempt securities issued by states and political subdivisions in the U.S.
(included in Schedule HI, item 1.d.(3), above) .................................................................
BHCK
5. Number of full-time equivalent employees at end of current period
(round to nearest whole number) ..................................................................................
6. Other noninterest income (from Schedule HI, item 5.l, above) (only report amounts greater
than $100,000 that exceed 3 percent of Schedule HI, item 5.l):
a. Income and fees from the printing and sale of checks....................................................
b. Earnings on/increase in value of cash surrender value of life insurance.............................
c. Income and fees from automated teller machines (ATMs) ...............................................
BHCK
Amount
4519
M.1.
4592
M.2.
4313
M.3.
4507
M.4.
Number
4150
BHCK
C013
C014
C016
M.5.
Amount
M.6.a.
M.6.b.
M.6.c.
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FR Y-9C
Page 4 of 67
Schedule HI—Continued
Memoranda—Continued
Dollar Amounts in Thousands
6. d. Rent and other income from other real estate owned.....................................................
e. Safe deposit box rent ..............................................................................................
f. Net change in the fair values of financial instruments accounted for under a fair value option..
g. Bank card and credit card interchange fees .................................................................
h. Gains on bargain purchases ..................................................................................
i. Income and fees from wire transfers ..........................................................................
BHCK
Amount
J447
T047
M.6.d.
M.6.e.
M.6.f.
M.6.g.
M.6.h.
M.6.i.
4042
C015
F229
F555
j.
TEXT
8562
8562
M.6.j.
k.
TEXT
8563
8563
M.6.k.
TEXT
8564
8564
M.6.l.
C017
0497
Y923
M.7a.
M.7.b.
M.7.c.
M.7.d.
M.7.e.
M.7.f.
M.7.g.
M.7.h.
M.7. i.
M.7. j.
M.7.k.
M.7. l.
Y924
M.7.m.
n.
TEXT
8565
8565
M.7.n.
o.
TEXT
8566
8566
M.7.o.
TEXT
8567
8567
M.7.p.
FT29
M.8.a.(1)
M.8.a.(2)
FT31
M.8.b.(1)
M.8.b.(2)
8757
M.9.a.
M.9.b.
M.9.c.
M.9.d.
M.9.e.
l.
7. Other noninterest expense (from Schedule HI, item 7.d, above) (only report amounts greater
than $100,000 that exceed 3 percent of the sum of Schedule HI, item 7.d):
a. Data processing expenses .......................................................................................
b. Advertising and marketing expenses..........................................................................
c. Directors' fees .......................................................................................................
d. Printing, stationery, and supplies ...............................................................................
e. Postage ...............................................................................................................
f. Legal fees and expenses .........................................................................................
g. FDIC deposit insurance assessments ........................................................................
h. Accounting and auditing expenses ............................................................................
i. Consulting and advisory expenses ............................................................................
j. Automated teller machine (ATM) and interchange expenses ...........................................
k. Telecommunications expenses .................................................................................
l. Other real estate owned expenses ............................................................................
m. Insurance expenses (not included in employee expenses, premises and fixed assets
expenses, and other real estate owned expenses) ........................................................
p.
8. Discontinued operations and applicable income tax effect (from Schedule HI, item 11)
(itemize and describe each discontinued operation):
4136
C018
8403
4141
4146
F556
F557
F558
F559
TEXT
FT29
a. (1)
(2) Applicable income tax effect.........................................
BHCK FT30
TEXT
FT31
b. (1)
(2) Applicable income tax effect......................................... BHCK FT32
9. Trading revenue (from cash instruments and derivative instruments)
(Sum of items 9.a through 9.e must equal Schedule HI, item 5.c.)
Memorandum items 9.a through 9.e are to be completed by holding companies that reported
average trading assets (Schedule HC-K, item 4.a) of $10 million or more for any quarter of the
preceding calendar year:
a. Interest rate exposures ...........................................................................................
b. Foreign exchange exposures ...................................................................................
c. Equity security and index exposures ..........................................................................
d. Commodity and other exposures ...............................................................................
e. Credit exposures ...................................................................................................
8758
8759
8760
F186
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FR Y-9C
Page 5 of 67
Schedule HI—Continued
Memoranda—Continued
Dollar Amounts in Thousands
Memoranda items 9.f and 9.g are to be completed by holding companies with $100 billion or more
in total assets that are required to complete Schedule HI, Memorandum items 9.a through 9.e,
above.1
Amount
BHCK
9. f. Impact on trading revenue of changes in the creditworthiness of the holding company's
derivatives counterparties on the holding company's derivative assets (included in
Memorandum items 9.a through 9.e above)................................................................. K090
g. Impact on trading revenue of changes in the creditworthiness of the holding company
on the holding company's derivative liabilities
(included in Memorandum items 9.a through 9.e above) ................................................ K094
M.9.f.
M.9.g.
Memorandum items 10.a and 10.b are to be completed by holding companies with $10 billion or
more in total consolidated assets.1
10. Net gains (losses) recognized in earnings on credit derivatives that economically hedge credit
exposures held outside the trading account:
a. Net gains (losses) on credit derivatives held for trading .................................................. C889
b. Net gains (losses) on credit derivatives held for purposes other than trading ...................... C890
11. Credit losses on derivatives (see instructions) ................................................................. A251
M.10.a.
M.10.b.
M.11.
Memorandum item 12.a is to be completed by holding companies with $1 billion or more in total
assets.1
12. a. Income from the sale and servicing of mutual funds and annuities (in domestic offices)...........
b. (1) Premiums on insurance related to the extension of credit...........................................
(2) All other insurance premiums ...............................................................................
c. Benefits, losses, and expenses from insurance-related activities......................................
8431
C242
C243
B983
13. Does the reporting holding company have a Subchapter S election in effect for
federal income tax purposes for the current tax year? (Enter "1" for Yes; enter "0" for No.)................
Dollar Amounts in Thousands
Memorandum item 14 is to be completed by holding companies that have elected to account for
assets and liabilities under a fair value option.
14. Net gains (losses) recognized in earnings on assets and liabilities that are reported at
fair value under a fair value option:
a. Net gains (losses) on assets ....................................................................................
(1) Estimated net gains (losses) on loans attributable to changes in instrument-specific
credit risk ........................................................................................................
b. Net gains (losses) on liabilities ..................................................................................
(1) Estimated net gains (losses) on liabilities attributable to changes in instrument-specific
credit risk.........................................................................................................
15. Stock-based employee compensation expense (net of tax effects) calculated for all
awards under the fair value method ..............................................................................
Memorandum item 16 is to be completed by holding companies that are required to
complete Schedule HC-C, Memorandum items 6.b and 6.c.
BHCK
0=No
BHCK
1=Yes A530
M.13.
Amount
F551
M.14.a.
F552
F553
M.14.a.(1)
M.14.b.
F554
M.14.b.(1)
C409
M.15.
Year-to-date
BHCK
16. Noncash income from negative amortization on closed-end loans secured by 1–4 family
residential properties (included in Schedule HI, item 1.a.(1)(a)) ........................................... F228
17. Other-than-temporary impairment losses on held-to-maturity and available-for-sale debt
2
J321
securities recognized in earnings (included in Schedule HI, items 6.a and 6.b).......................
1. The asset size test is based on the total assets reported as of June 30, 2017.
M.12.a.
M.12.b.(1)
M.12.b.(2)
M.12.c.
Amount
M.16.
M.17.
2018
2. Memorandum item 17 is to be completed only by institutions that have not adopted ASU 2016-13.
03/2018
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DRAFT
FR Y-9C
Page 6 of 67
Schedule HI-A—Changes in Holding Company Equity Capital
Dollar Amounts in Thousands BHCK
1. Total holding company equity capital most recently reported for the end of previous
calendar year (i.e., after adjustments from amended Reports of Income) .................................... 3217
2. Cumulative effect of changes in accounting principles and corrections of material accounting errors B507
3. Balance end of previous calendar year as restated (sum of items 1 and 2) .................................. B508
Amount
1.
2.
3.
BHCT
4. Net income (loss) attributable to holding company (must equal Schedule HI, item 14) ...................
5. Sale of perpetual preferred stock (excluding treasury stock transactions):
a. Sale of perpetual preferred stock, gross............................................................................
b. Conversion or retirement of perpetual preferred stock..........................................................
6. Sale of common stock:
a. Sale of common stock, gross..........................................................................................
b. Conversion or retirement of common stock........................................................................
7. Sale of treasury stock.......................................................................................................
8. LESS: Purchase of treasury stock.......................................................................................
9. Changes incident to business combinations, net ....................................................................
10. LESS: Cash dividends declared on preferred stock ................................................................
11. LESS: Cash dividends declared on common stock .................................................................
12. Other comprehensive income1 ...........................................................................................
13. Change in the offsetting debit to the liability for Employee Stock Ownership Plan (ESOP) debt
guaranteed by the holding company ....................................................................................
14. Other adjustments to equity capital (not included above) .........................................................
15. Total holding company equity capital end of current period (sum of items 3, 4, 5, 6, 7, 9, 12,
13, and 14, less items 8, 10, and 11) (must equal item 27.a on Schedule HC) ..............................
4340
4.
BHCK
3577
3578
3579
3580
4782
4783
4356
4598
4460
B511
4591
3581
5.a.
5.b.
6.a.
6.b.
7.
8.
9.
10.
11.
12.
13.
14.
BHCT
3210
15.
1. Includes, but is not limited to, changes in net unrealized holding gains (losses) on available-for-sale securities, changes in accumulated net
gains (losses) on cash flow hedges, foreign currency translation adjustments, and pension and other postretirement plan related changes
other than net periodic benefit cost.
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FR Y-9C
Page 7 of 67
Schedule HI-B—Charge-Offs and Recoveries on Loans and
Leases and Changes in Allowance for Loan and Lease Losses
Allowances for Credit Losses
(Column A)
Charge-offs1
Dollar Amounts in Thousands
I. Charge-offs and Recoveries on Loans and Leases
(Fully Consolidated)
1. Loans secured by real estate:
a. Construction, land development, and other land loans
in domestic offices:
(1) 1– 4 family residential construction loans .................................
(2) Other construction loans and all land development and
other land loans .................................................................
b. Secured by farmland in domestic offices ......................................
c. Secured by 1– 4 family residential properties in domestic offices:
(1) Revolving, open-end loans secured by 1– 4 family residential
properties and extended under lines of credit ...........................
(2) Closed-end loans secured by 1– 4 family residential
properties in domestic offices:
(a) Secured by first liens ......................................................
(b) Secured by junior liens....................................................
d. Secured by multifamily (5 or more) residential properties in
domestic offices......................................................................
e. Secured by nonfarm nonresidential properties in domestic offices:
(1) Loans secured by owner-occupied nonfarm nonresidential
properties ..........................................................................
(2) Loans secured by other nonfarm nonresidential properties..........
f. In foreign offices .....................................................................
2. Not applicable.
3. Loans to finance agricultural production and other loans to farmers ......
4. Commercial and industrial loans:
a. To U.S. addressees (domicile) ...................................................
b. To non-U.S. addressees (domicile) .............................................
5. Loans to individuals for household, family, and other personal
expenditures:
a. Credit cards ...........................................................................
b. Automobile loans ....................................................................
c. Other consumer loans (includes single payment, installment,
all student loans, and revolving credit plans other than
credit cards) ..........................................................................
6. Loans to foreign governments and official institutions.........................
7. All other loans............................................................................
8. Lease financing receivables:
a. Leases to individuals for household, family, and other personal
expenditures ..........................................................................
b. All other leases .......................................................................
9. Total (sum of items 1 through 8) ....................................................
BHCK
Amount
(Column B)
Recoveries
BHCK
Amount
C891
C892
1.a.(1)
C893
3584
C894
3585
1.a.(2)
1.b.
5411
5412
1.c.(1)
C234
C217
C235
C218
1.c.(2)(a)
1.c.(2)(b)
3588
3589
1.d.
C895
C897
B512
C896
C898
B513
1.e.(1)
1.e.(2)
1.f.
4655
4665
3.
4645
4617
4646
4618
4.a.
4.b.
B514
K129
B515
K133
5.a.
5.b.
K205
4643
4644
K206
5.c.
6.
7.
F185
C880
F187
F188
4635
4605
4627
4628
8.a.
8.b.
9.
1. Include write-downs arising from transfers to a held-for-sale account.
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FR Y-9C
Page 8 of 67
Schedule HI-B—Continued
Memoranda
(Column A)
Charge-offs1
(Column B)
Recoveries
Date
Dollar Amounts in Thousands BHCK
1. Loans to finance commercial real estate, construction, and land
development activities (not secured by real estate) included in Schedule
HI-B, part I, items 4 and 7 above ......................................................... 5409
2. Loans secured by real estate to non-U.S. addressees (domicile) (included in
Schedule HI-B, part I, item 1, above) .................................................... 4652
Amount
Amount
BHCK
5410
M.1.
4662
M.2.
Memorandum item 3 is to be completed by (1) holding companies that, together with affiliated institutions, have outstanding credit
card receivables (as defined in the instructions) that exceed $500 million as of the report date or (2) holding companies that on a
consolidated basis are credit card specialty holding companies (as defined in the instructions).
Year-to-date
3. Uncollectible retail credit card fees and finance charges reversed against income
C388
(i.e., not included in charge-offs against the allowance for loan and lease losses) ..........................
2
BHCK
Part II. Changes in Allowance for
Loan and Lease Losses
II. Changes in allowance for loan and lease losses
See
Insert A.
Dollar Amounts in Thousands
BHCK
Amount
M.3.
Amount
1. Balance most recently reported at end of previous year
(i.e., after adjustments from amended Reports of Income) ........................................................ B522
1.
BHCT
2. Recoveries (must equal Schedule HI-B, part I, item 9, column B, above) ..................................... 4605
BHCK
3. LESS: Charge-offs (must equal Schedule HI-B, part I, item 9, column A above less
Schedule HI-B, part II, item 4) ............................................................................................. C079
4. LESS: Write-downs arising from transfers of loans to a held-for-sale account................................ 5523
2.
3.
4.
BHCT
5. Provision for loan and lease losses (must equal Schedule HI, item 4).......................................... 4230
5.
BHCK
6. Adjustments (see instructions for this schedule) ...................................................................... C233
BHCT
7. Balance at end of current period (sum of items 1, 2, 5, and 6, less items 3 and 4)
(must equal Schedule HC, item 4.c) ..................................................................................... 3123
1. Include write-downs arising from transfers to a held-for-sale account.
2. Institutions that have adopted ASU 2016-13 should report in Memorandum item 3 uncollectible retail credit card fees and finance
charges reversed against income (i.e., not included in charge-offs against the allowance for credit losses on loans and leases).
Memoranda
Dollar Amounts in Thousands
BHCK
1. Allocated transfer risk reserve included in Schedule HI-B, part II, item 7 .................................... C435
6.
7.
, column A, above
Amount
M.1.
Memoranda items 2 and 3 are to be completed by (1) holding companies that, together with
affiliated institutions, have outstanding credit card receivables (as defined in the instructions) that
exceed $500 million as of the report date or (2) holding companies that on a consolidated basis are
credit card specialty holding companies (as defined in the instructions).
2. Separate valuation allowance for uncollectible retail credit card fees and finance charges ............. C389
3. Amount of allowance for loan and lease losses attributable to retail credit card fees and finance
1
charges (included in Schedule HC, item 4.c and Schedule HI-B, part II, item 7) ........................... C390
M.2.
M.3.
Memorandum item 4 is to be completed by all holding companies.
4. Amount of allowance for post-acquisition credit losses on purchased credit-impaired loans
accounted for in accordance with AICPA Statement of Position 03-3
2
C781
(included in Schedule HI-B, part II, item 7, above) .................................................................
5. Provisions for credit losses on other assets measured at amortized cost (included in item 5, above)3.
XXXX
6. Allowance for credit losses on other assets measured at amortized cost (not included in item 7, above)3.
XXXX
M.4.
M.5
M.6
1. Institutions that have adopted ASU 2016-13 should report in Memorandum item 3 the amount of allowance for credit losses on loans and leases attributable to retail credit card fees and finance charges. 03/2013
2. Memorandum item 4 is to be completed only by institutions that have not yet adopted ASU 2016-13.
3. Memorandum items 5 and 6 are to be completed only by institutions that have adopted ASU 2016-13.
DRAFT
Insert A
(space)
Schedule HI-B
(space)
Part II. Changes in Allowances for Credit Losses1
(space)
1. Balance most recently reported at end of previous year (i.e.,
after adjustments from amended Reports of Income)
2. Recoveries (column A must equal Part I, item 9, column B,
above)
3. LESS: Charge-offs (column A must equal Part 1, item 9, column
A, above less Schedule HI-B, Part II, item 4, column A)
4. LESS: Write-downs arising from transfers of financial assets3
5. Provisions for credit losses4, 5
6. Adjustments* (see instructions for this schedule)
7. Balance end of current period (sum of items 1, 2, 5, and 6, less
items 3 and 4) (column A must equal Schedule HC, item 4.c)
Insert A (cont.)
(space)
Loans and Leases Held-to-maturity debt securities2
Available-for-sale debt securities2
held for investment
(Column A)
(Column B)
(Column C)
BHCK -- Amount
BHCK -- Amount
BHCK -- Amount
(space)
B522
xxxx
xxxx
1.
BHCT4605
xxxx
xxxx
2.
(space)
BHCK
C079
xxxx
xxxx
3.
5523
xxxx
xxxx
4.
BHCT4230
xxxx
xxxx
5.
BHCKC223
xxxx
xxxx
6.
BHCT
3123
xxxx
xxxx
7.
_____________________________
1. Institutions that have not adopted ASU 2016-13 should report changes in allowance for loan and lease losses.
2. Columns B and C are to be completed only by institutions that have adopted ASU 2016-13.
3. Institutions that have not adopted ASU 2016-13, should report write-downs arising from transfers of loans to a
column A.
4. Institutions that have not yet adopted ASU 2016-13 should report the provision for loan and lease losses in ite
5. For institutions that have adopted ASU 2016-13, the sum of item 5, columns A through C, plus Schedule HI-B,
below, must equal Schedule HI, item 4. For institutions that have not yet adopted ASU 2016-13, the reported am
equal Schedule HI, item 4.
DRAFT
FR Y-9C
Page 9 of 67
Schedule HI-C—Disaggregated Data on the Allowance for Loan and Lease Losses
Schedule HI-C is to be completed by holding companies with $1 billion or more in total assets.1
Part I. Disaggregated data on the Allowance for Loan and Lease Losses 2
(Column A)
Recorded Investment:
Individually Evaluated
for Impairment
(ASC 310-10-35)
Dollar Amounts in Thousands BHCK
1. Real estate loans:
a. Construction loans ..... M708
b. Commercial
real estate loans ........ M714
c. Residential
real estate loans ........ M721
M727
3
2. Commercial loans2 .........
3. Credit cards .................. M733
4. Other consumer loans ..... M739
5. Unallocated, if any..........
6. Total
4
(sum of items 1.a. through 5.) M746
Amount
(Column B)
Allowance Balance:
Individually Evaluated
for Impairment
(ASC 310-10-35)
BHCK
Amount
(Column C)
Recorded Investment:
Collectively Evaluated
for Impairment
(ASC 450-20)
BHCK
Amount
(Column D)
Allowance Balance:
Collectively Evaluated
for Impairment
(ASC 450-20)
BHCK
Amount
(Column E)
Recorded Investment:
Purchased
Credit-Impaired Loans
(ASC 310-30)
BHCK
Amount
(Column F)
Allowance Balance:
Purchased
Credit-Impaired Loans
(ASC 310-30)
BHCK
Amount
M709
M710
M711
M712
M713
1.a.
M715
M716
M717
M719
M720
1.b.
M722
M723
M724
M725
M726
M728
M729
M730
M731
M732
M734
M740
M735
M741
M736
M742
M745
M737
M743
M738
M744
1.c.
2.
3.
4.
5.
M747
M748
M749
M750
M751
6.
2. Only institutions that have not adopted ASU 2016-13 are to complete Schedule HI-C, Part I.
2018
1. The asset size test is based on the total assets reported as of June 30, 2017.
3.2. Include all loans and leases not reported as real estate loans, credit cards, or other consumer loans.
4. The sum of item 6, columns B, D, and F, must equal Schedule HC, item 4.c. Item 6, column E, must equal Schedule HC-C,
Memorandum item 7.b. Item 6, column F, must equal Schedule HI-B, Part II, Memorandum item 4.
Insert B: Part II. Disaggregated Data on the
Allowance for Credit Losses
03/2019
03/2018
DRAFT
Insert B
(space)
Part II. Disaggregated Data on the Allowance for Credit Losses1
(space)
Schedule HI-C, Part II is to be completed by holding companies with $1
billion or more in total assets.2
(space)
Loans and Leases:
1. Real estate loans:
a. Construction loans
b. Commercial real estate loans
c. Residential real estate loans
2. Commercial loans3
3. Credit cards
4. Other consumer loans
5. Unallocated
6. Total (sum of items 1.a. through 5)4
(space)
(space)
(space)
(space)
(space)
Held-To-Maturity Securities:
7. Securities issued by states and political subdivisions in the U.S.
8. Mortgage-backed securities (MBS) (including CMOs, REMICs, and
stripped MBS)
a. Mortgage-backed securities issued or guaranteed by U.S.
Government agencies or sponsored agencies
b. Other mortgage-backed securities
9. Asset-backed securities and structured financial products
10. Other debt securities
11. Total (sum of items 7 through 10)
________________
1. Only institutions that have adopted ASU 2016-13 are to complete
Schedule HI-C, Part II.
2. The $1 billion asset size test is based on total assets reported as of June
30, 2018.
3. Include all loans and leases not reported as real estate loans, credit
cards, or other consumer loans in items 1, 3, or 4 of Schedule HI-C, Part II.
4. Item 6, column B, must equal Schedule HC, item 4.c.
Amortized Cost
(Column A)
(space)
BHCK -- Amount
(space)
(space)
(space
(space)
(space)
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
(space)
(space)
(space)
(space)
(space)
Allowance Balance
(Column B)
BHCK -- Amount
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
xxxx
1.a
1.b
1.c
2.
3.
4.
5.
6.
Allowance Balance
BHCK -- Amount
xxxx
7.
(space)
xxxx
8.a
(space)
xxxx
8.b
xxxx
9.
xxxx
10.
xxxx
11.
DRAFT
FR Y-9C
Page 10 of 67
Notes to the Income Statement—Predecessor Financial Items
For holding companies involved in a business combination(s) during the quarter, provide on the lines below income statement
information for any acquired company(ies) with aggregated assets of $10 billion or more or 5 percent of the reporting holding
company's total consolidated assets as of the previous quarter-end, whichever is less. Information should be reported year-todate of acquisition.
Dollar Amounts in Thousands
1. Total interest income ......................................................................................................
a. Interest income on loans and leases ..............................................................................
b. Interest income on investment securities.........................................................................
2. Total interest expense ....................................................................................................
a. Interest expense on deposits ........................................................................................
3. Net interest income........................................................................................................
1
4. Provision for loan and lease losses ...................................................................................
5. Total noninterest income .................................................................................................
a. Income from fiduciary activities .....................................................................................
b. Trading revenue ........................................................................................................
c. Investment banking, advisory, brokerage, and underwriting fees and commissions ..................
d. Venture capital revenue...............................................................................................
e. Net securitization income.............................................................................................
f. Insurance commissions and fees ..................................................................................
2
6. Realized gains (losses) on held-to-maturity and available-for-sale securities..............................
7. Total noninterest expense ...............................................................................................
a. Salaries and employee benefits ....................................................................................
b. Goodwill impairment losses..........................................................................................
8. Income (loss) before applicable income taxes and discontinued operations ...............................
9. Applicable income taxes .................................................................................................
10. Noncontrolling (minority) interest ......................................................................................
BHBC
4107
4094
4218
4073
4421
4074
4230
4079
4070
A220
B490
B491
B493
B494
4091
4093
4135
C216
4301
4302
4484
Amount
1.
1.a.
1.b.
2.
2.a.
3.
4.
5.
5.a.
5.b.
5.c.
5.d.
5.e.
5.f.
6.
7.
7.a.
7.b.
8.
9.
10.
BHCK
11. Discontinued operations, net of applicable income taxes and noncontrolling (minority) interest ......
FT41
11.
BHBC
12. Net income (loss) ..........................................................................................................
13. Cash dividends declared.................................................................................................
14. Net charge-offs .............................................................................................................
15. Net interest income (item 3 above) on a fully taxable equivalent basis ......................................
4340
4475
6061
4519
12.
13.
14.
15.
1. Institutions that have adopted ASU 2016-13 should report in Item 4, the provision for credit losses for applicable
financial assets.
2. For institutions that have adopted ASU 2016-01, which includes provisions governing the accounting for investments
in equity securities, include realized and unrealized gains (losses) (and all other value changes) on equity securities and
other equity investments not held for trading in item 6.
03/2019
09/2016
DRAFT
FR Y-9C
Page 11 of 67
Notes to the Income Statement (Other)
Enter in the lines provided below any additional information on specific line items on the income statement or to its schedules that the
holding company wishes to explain, that has been separately disclosed in the holding company's quarterly reports to its shareholders,
in its press releases, or on its quarterly reports to the Securities and Exchange Commission (SEC). Exclude any
transactions that have been separately disclosed under the reporting requirements specified in memoranda items 6 through 8 to
Schedule HI, the Consolidated Income Statement.
Also include any transactions which previously would have appeared as footnotes to Schedules HI through HI-B.
Each additional piece of information disclosed should include the appropriate reference to schedule and item number, as well as a
description of the additional information and the dollar amount (in thousands of dollars) associated with that disclosure.
Example
A holding company has received $1.35 million of back interest on loans and leases that are currently in nonaccrual status. The holding
company's interest income for the quarter shows that increase which has been disclosed in the report to the stockholders and to the
SEC. Enter on the line item below the following information:
TEXT
0000
BHCK
Amount
Sch. HI, item 1.a(1), Recognition of interest payments on
nonaccrual loans to XYZ country
1350
0000
Notes to the Income Statement (Other)
TEXT
Dollar Amounts in Thousands
1, 2
Adoption of Current Expected Credit Losses Methodology- ASC Topic 326.
1.
5351
2.
5352 Initial allowances for credit losses recognized upon the acquisition of purchased credit-
deteriorated assets on or after the effective date of ASU 2016-13.1
3.
5353 Effect of adoption of current expected credit losses methodology on allowances for credit
losses on loans and leases held for investment and held-to-maturity debt securities.1,2
4.
5354
5.
5355
6.
B042
7.
B043
8.
B044
9.
B045
BHCK
Amount
5351
1.
5352
2.
5353
3.
5354
4.
5355
5.
B042
6.
B043
7.
B044
8.
B045
9.
B046
10.
10. B046
1. Only institutions that have adopted ASU 2016-13 should report values in these items, if applicable.
2. Institutions should complete this item in the quarter that they adopt ASU 2016-13 and in the quarterend FR Y-9C report for the remainder of that calendar year only.
03/2019
03/2013
DRAFT
FR Y-9C
Page 12 of 67
Notes to the Income Statement (Other)—Continued
TEXT
Dollar Amounts in Thousands
BHCK
Amount
11. B047
B047
11.
B048
12.
B049
13.
B050
14.
B051
15.
B052
16.
B053
17.
B054
18.
B055
19.
B056
20.
12. B048
13. B049
14. B050
15. B051
16. B052
17. B053
18. B054
19. B055
20. B056
03/2003
DRAFT
Name of Holding Company
For Federal Reserve Bank Use Only
FR Y-9C
Page 13 of 67
C.I.
Consolidated Financial Statements for
Holding Companies
Report at the close of business
Date
Schedule HC—Consolidated Balance Sheet
Dollar Amounts in Thousands
Assets
1. Cash and balances due from depository institutions:
a. Noninterest-bearing balances and currency and coin1 .......................................................
b. Interest-bearing balances:2
(1) In U.S. offices ......................................................................................................
(2) In foreign offices, Edge and Agreement subsidiaries, and IBFs.......................................
2. Securities:
3
a. Held-to-maturity securities (from Schedule HC-B, column A) ..............................................
b. Available-for-sale securities (from Schedule HC-B, column D) ............................................
4
c. Equity securities with readily determinable fair values not held for trading3 ............................
3. Federal funds sold and securities purchased under agreements to resell:
a. Federal funds sold in domestic offices ................................................................... BHDM
5,6
b. Securities purchased under agreements to resell4 .................................................... BHCK
4. Loans and lease financing receivables:
a. Loans and leases held for sale ....................................................................................
B528
b. Loans and leases, held for investment...........................................
7
c. LESS: Allowance for loan and lease losses .................................... 3123
d. Loans and leases, held for investment, net of allowance for loan and lease losses
(item 4.b minus 4.c) ...................................................................................................
5. Trading assets (from Schedule HC-D) ..............................................................................
6. Premises and fixed assets (including capitalized leases) ......................................................
7. Other real estate owned (from Schedule HC-M)..................................................................
8. Investments in unconsolidated subsidiaries and associated companies ...................................
9. Direct and indirect investments in real estate ventures .........................................................
10. Intangible assets:
a. Goodwill..................................................................................................................
b. Other intangible assets (from Schedule HC-M)................................................................
11. Other assets (from Schedule HC-F)..................................................................................
6
12. Total assets (sum of items 1 through 11) ...........................................................................
Amount
BHCK
0081
1.a.
0395
0397
1.b.(1)
1.b.(2)
1754
1773
JA22
2.a.
2.b.
2.c.
B987
B989
3.a.
3.b.
5369
4.a.
4.b.
4.c.
B529
4.d.
5.
6.
7.
8.
9.
3545
2145
2150
2130
3656
3163
0426
2160
10.a.
10.b.
11.
12.
2170
1. Includes cash items in process of collection and unposted debits.
2. Includes time certificates of deposit not held for trading.
43. Item 2.c is to be completed only by holding companies that have adopted ASU 2016-01, which includes provisions governing the
accounting for investments in equity securities. See the instructions for further detail on ASU 2016-01.
.4. Includes all securities resale agreements in domestic and foreign offices, regardless of maturity.
5.
6.
7
.
Institutions that have adopted ASU 2016-13 should report items 3.b and 11 amounts net of any applicable allowance for credit losses.
Institutions that have adopted ASU 2016-13 should report in item 4.c the allowance for credit losses on loans and leases.
3. Institutions that have adopted ASU 2016-13 should report item 2.a, amounts net of any applicable allowance for credit losses.
This item should equal
Schedule HC-B, item 8, column A less Schedule HI-B, Part II, item 7, column B.
03/2019
03/2018
DRAFT
FR Y-9C
Page 14 of 67
Schedule HC—Continued
Dollar Amounts in Thousands
Liabilities
13. Deposits:
a. In domestic offices (from Schedule HC-E):
(1) Noninterest-bearing1 .............................................................................................
(2) Interest-bearing....................................................................................................
b. In foreign offices, Edge and Agreement subsidiaries, and IBFs:
(1) Noninterest-bearing ..............................................................................................
(2) Interest-bearing....................................................................................................
14. Federal funds purchased and securities sold under agreements to repurchase:
a. Federal funds purchased in domestic offices2..................................................................
BHDM
6631
6636
Amount
13.a.(1)
13.a.(2)
BHFN
6631
6636
13.b.(1)
13.b.(2)
BHDM
B993
14.a.
BHCK
b. Securities sold under agreements to repurchase3 ............................................................
15. Trading liabilities (from Schedule HC-D) ............................................................................
16. Other borrowed money (includes mortgage indebtedness and obligations under
capitalized leases) (from Schedule HC-M) .........................................................................
17. Not applicable.
18. Not applicable.
19. a. Subordinated notes and debentures4 ............................................................................
b. Subordinated notes payable to unconsolidated trusts issuing trust preferred securities, and
trust preferred securities issued by consolidated special purpose entities .............................
20. Other liabilities (from Schedule HC-G) ..............................................................................
21. Total liabilities (sum of items 13 through 20) .......................................................................
22. Not applicable.
Equity Capital
Holding Company Equity Capital
23. Perpetual preferred stock and related surplus ....................................................................
24. Common stock (par value) .............................................................................................
25. Surplus (exclude all surplus related to preferred stock).........................................................
26. a. Retained earnings .....................................................................................................
b. Accumulated other comprehensive income5 ....................................................................
c. Other equity capital components6 .................................................................................
27. a. Total holding company equity capital (sum of items 23 through 26.c)....................................
b. Noncontrolling (minority) interests in consolidated subsidiaries ...........................................
28. Total equity capital (sum of items 27.a and 27.b) .................................................................
29. Total liabilities and equity capital (sum of items 21 and 28) ....................................................
B995
3548
14.b.
15.
3190
16.
4062
19.a.
C699
2750
2948
19.b.
20.
21.
3283
3230
3240
23.
24.
25.
26.a.
26.b.
26.c.
27.a.
27.b.
28.
29.
3247
B530
A130
3210
3000
G105
3300
1. Includes noninterest-bearing demand, time, and savings deposits.
2. Report overnight Federal Home Loan Bank advances in Schedule HC, item 16, "Other borrowed money."
3. Includes all securities repurchase agreements in domestic and foreign offices regardless of maturity.
4. Includes limited-life preferred stock and related surplus.
5. Includes, but is not limited to, net unrealized holding gains (losses) on available-for-sale securities, accumulated net gains (losses) on cash flow
hedges, cumulative foreign currency translation adjustments, and accumulated defined benefit pension and other postretirement plan
adjustments.
6. Includes treasury stock and unearned Employee Stock Ownership Plan shares.
03/2013
DRAFT
FR Y-9C
Page 15 of 67
Schedule HC—Continued
Memoranda (to be completed annually by holding companies for the December 31 report date)
0=No BHCK
1. Has the holding company engaged in a full-scope independent external audit at any time during the
calendar year? (Enter "1" for Yes, enter "0" for No.) ......................................................................... 1=Yes C884
2. If response to Memoranda item 1 is yes, indicate below the name and address of the holding company's
independent external auditing firm (see instructions), and the name and e-mail address of the auditing firm's
engagement partner.7
a.
M.1.
b.
(1) Name of External Auditing Firm (TEXT C703)
(1) Name of Engagement Partner (TEXT C704)
(2) City (TEXT C708)
(2) E-mail Address (TEXT C705)
(3) State Abbreviation (TEXT C714)
(4) Zip Code (TEXT C715)
7. The Federal Reserve regards information submitted in response to Memorandum item 2.b as confidential.
03/2013
DRAFT
FR Y-9C
Page 16 of 67
Schedule HC-B—Securities
Held-to-Maturity
(Column A)
Amortized Cost
Dollar Amounts in Thousands
BHCK
1. U.S. Treasury securities........................................................... 0211
2. U.S. government agency obligations
(exclude mortgage-backed securities):
a. Issued by U.S. government agencies1 .....................................
b. Issued by U.S. government-sponsored agencies2 ......................
3. Securities issued by states and political subdivisions in the U.S. ......
4. Mortgage-backed securities (MBS)
a. Residential pass-through securities:
(1) Guaranteed by GNMA .....................................................
(2) Issued by FNMA and FHLMC............................................
(3) Other pass-through securities............................................
b. Other residential mortgage-backed securities
(include CMOs, REMICs, and stripped MBS):
(1) Issued or guaranteed by U.S. Government agencies or
sponsored agencies3 .......................................................
(2) Collateralized by MBS issued or guaranteed by U.S.
Government agencies or sponsored agencies3 .....................
(3) All other residential mortgage-backed securities....................
c. Commercial MBS:
(1) Commercial pass-through securities:
(a) Issued or guaranteed by FNMA, FHLMC, or GNMA ..........
(b) Other pass-through securities .......................................
(2) Other commercial MBS:
(a) Issued or guaranteed by U.S. Government agencies or
sponsored agencies3 ..................................................
(b) All other commercial MBS ............................................
Amount
Available-for-Sale
(Column B)
Fair Value
BHCK
Amount
(Column C)
Amortized Cost
BHCK
Amount
(Column D)
Fair Value
BHCK
Amount
0213
1286
1287
1.
1289
1290
1291
1293
1294
8496
1295
8497
1297
8498
1298
8499
2.a.
2.b.
3.
G300
G304
G301
G305
G302
G306
G303
G307
G308
G309
G310
G311
4.a.(1)
4.a.(2)
4.a.(3)
G312
G313
G314
G315
4.b.(1)
G316
G317
G318
G319
G320
G321
G322
G323
4.b.(2)
4.b.(3)
K142
K143
K144
K145
K146
K147
K148
K149
K150
K151
K152
K153
K154
K155
K156
K157
4.c.(1)(a)
4.c.(1)(b)
4.c.(2)(a)
4.c.(2)(b)
1. Includes Small Business Administration "Guaranteed Loan Pool Certificates," U.S. Maritime Administration obligations, and Export-Import Bank participation certificates.
2. Includes 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 the Tennessee Valley Authority.
3. U.S. Government agencies include, but are not limited to, such agencies as the Government National Mortgage Association (GNMA), the Federal Deposit Insurance Corporation (FDIC),
and the National Credit Union Administration (NCUA). U.S. Government-sponsored agencies include, but are not limited to, such agencies as the Federal Home Loan Mortgage Corporation
(FHLMC) and the Federal National Mortgage Association (FNMA).
03/2011
DRAFT
FR Y-9C
Page 17 of 67
Schedule HC-B—Continued
Held-to-Maturity
(Column A)
Amortized Cost
Dollar Amounts in Thousands
5. Asset-backed securities and structured financial products:
a. Asset-backed Securities (ABS) .................................................
b. Structured financial products
(1) Cash ...............................................................................
(2) Synthetic..........................................................................
(3) Hybrid .............................................................................
6. Other debt securities:
a. Other domestic debt securities..................................................
b. Other foreign debt securities ....................................................
7. Investments in mutual funds and other equity securities with
readily determinable fair values1 ...................................................
8. Total (sum of 1 through 7) (total of column A must equal
Schedule HC, item 2.a) (total of column D must equal
Schedule HC, item 2.b) ..............................................................
2
BHCK
Amount
Available-for-Sale
(Column B)
Fair Value
BHCK
Amount
(Column C)
Amortized Cost
BHCK
Amount
(Column D)
Fair Value
BHCK
Amount
C026
C988
C989
C027
5.a.
G336
G340
G337
G341
G338
G342
G339
G343
G344
G345
G346
G347
5.b.(1)
5.b.(2)
5.b.(3)
1737
1738
1739
1741
1742
1743
1744
1746
6.a.
6.b.
A510
A511
7.
BHCT
1754
BHCT
1771
1772
8.
1773
Memoranda
Dollar Amounts in Thousands
3
4,5
1. Pledged securities2 ....................................................................................................................................................................
2. Remaining maturity or next repricing date of debt securities3,4 (Schedule HC-B, items 1 through 6.b in columns A and D above):
a. 1 year and less ......................................................................................................................................................................
b. Over 1 year to 5 years ............................................................................................................................................................
c. Over 5 years .........................................................................................................................................................................
3. Amortized cost of held-to-maturity securities sold or transferred to available-for-sale or trading securities during the calendar year-to-date
(report the amortized cost at date of sale or transfer) ........................................................................................................................
4. Structured notes (included in the held-to-maturity and available-for-sale accounts in Schedule HC-B, items 2, 3, 5, and 6):
a. Amortized cost ......................................................................................................................................................................
b. Fair value .............................................................................................................................................................................
BHCK
Amount
0416
M.1.
0383
0384
0387
M.2.a.
M.2.b.
M.2.c.
1778
M.3.
8782
8783
M.4.a.
M.4.b.
1. Item 7 is to be completed only by holding companies that have not adopted ASU 2016-01, which includes provisions governing the accounting for investments in equity securities.
See the instructions for further detail on ASU 2016-01.
3.2. Includes held-to-maturity securities at amortized cost and available-for-sale securities at fair value.
4.3. Exclude investments in mutual funds and other equity securities with readily determinable fair values.
4. Report fixed-rate debt securities by remaining maturity and floating debt securities by next repricing date.
5.
2. For institutions that have adopted ASU 2016-13, the total reported in column A must equal Schedule HC, item 2.a plus Schedule HI-B, Part II, item 7, column
B, and the total reported in column D must equal Schedule HC, item 2.b.
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FR Y-9C
Page 18 of 67
Schedule HC-B—Continued
Memoranda—Continued
Held-to-Maturity
(Column A)
Amortized Cost
Dollar Amounts in Thousands
Memorandum item 5 is to be completed by holding companies
with total assets over $1 billion or with foreign offices.1
5. Asset-backed securities (ABS) (sum of Memorandum
items 5.a through 5.f must equal Schedule HC-B, item 5.a):
a. Credit card receivables ............................................................
b. Home equity lines ...................................................................
c. Automobile loans....................................................................
d. Other consumer loans..............................................................
e. Commercial and industrial loans ................................................
f. Other....................................................................................
6. Structured financial products by underlying collateral or reference
assets (for each column, sum of Memorandum items 6.a through 6.g
must equal Schedule HC-B, sum of items 5.b.(1) through (3)):
a. Trust preferred securities issued by financial institutions..................
b. Trust preferred securities issued by real estate investment trusts ......
c. Corporate and similar loans.......................................................
d. 1– 4 family residential MBS issued or guaranteed by U.S.
government-sponsored enterprises (GSEs) ..................................
e. 1– 4 family residential MBS not issued or guaranteed by GSEs.........
f. Diversified (mixed) pools of structured financial products ................
g. Other collateral or reference assets ............................................
BHCK
Amount
Available-for-Sale
(Column B)
Fair Value
BHCK
Amount
(Column C)
Amortized Cost
BHCK
Amount
(Column D)
Fair Value
BHCK
Amount
B838
B842
B846
B839
B843
B847
B840
B844
B848
B841
B845
B849
B850
B851
B852
B853
M.5.a.
M.5.b.
M.5.c.
M.5.d.
B854
B858
B855
B859
B856
B860
B857
B861
M.5.e.
M.5.f.
G348
G352
G349
G353
G350
G354
G351
G355
G356
G357
G358
G359
M.6.a.
M.6.b.
M.6.c.
G360
G361
G362
G363
G364
G365
G366
G367
G368
G369
G370
G371
G372
G373
G374
G375
1. The $1 billion asset size test is based on the total assets reported as of June 30, 2017.
M.6.d.
M.6.e.
M.6.f.
M.6.g.
2018
03/2018
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DRAFT
FR Y-9C
Page 19 of 67
1
Schedule HC-C—Loans and Lease Financing Receivables
Do not deduct the allowance for loan and lease losses from amounts reported in this schedule. Report (1) loans and leases held for sale
at the lower of cost or fair value, (2) loans and leases held for investment, net of unearned income, and (3) loans and leases accounted
for at fair value under a fair value option. Exclude assets held for trading and commercial paper.
(Column A)
Consolidated
Dollar Amounts in Thousands BHCK
1. Loans secured by real estate ....................................................... 1410
a. Construction, land development, and other land loans:
(1) 1– 4 family residential construction loans ................................
(2) Other construction loans and all land development and other
land loans .......................................................................
Amount
(Column B)
In Domestic Offices
BHDM
Amount
1.
BHCK
F158
1.a.(1)
F159
1.a.(2)
BHDM
b. Secured by farmland ..............................................................
c. Secured by 1– 4 family residential properties:
(1) Revolving, open-end loans secured by 1– 4 family residential
properties and extended under lines of credit ..........................
(2) Closed-end loans secured by 1– 4 family residential properties:
(a) Secured by first liens .....................................................
(b) Secured by junior liens ...................................................
d. Secured by multifamily (5 or more) residential properties................
e. Secured by nonfarm nonresidential properties:
(1) Loans secured by owner- occupied nonfarm nonresidential
properties ........................................................................
(2) Loans secured by other nonfarm nonresidential properties.........
1420
1.b.
1797
1.c.(1)
5367
5368
1460
1.c.(2)(a)
1.c.(2)(b)
1.d.
BHCK
F160
F161
1.e.(1)
1.e.(2)
BHDM
1288
2. Loans to depository institutions and acceptances of other banks .........
a. To U.S. banks and other U.S. depository institutions...................... 1292
b. To foreign banks .................................................................... 1296
1590
3. Loans to finance agricultural production and other loans to farmers ..... 1590
1766
4. Commercial and industrial loans ...................................................
a. To U.S. addressees (domicile) .................................................. 1763
b. To non-U.S. addressees (domicile) ............................................ 1764
5. Not applicable.
6. Loans to individuals for household, family, and other personal
1975
expenditures (i.e., consumer loans) (includes purchased paper) ........
B538
a. Credit cards
b. Other revolving credit plans...................................................... B539
c. Automobile loans ................................................................... K137
d. Other consumer loans
(includes single payment, installment, and all student loans) ........... K207
7. Loans to foreign governments and official institutions
2081
(including foreign central banks) ................................................... 2081
8. Not applicable.
9. Loans to nondepository financial institutions and other loans:
J454
a. Loans to nondepository financial institutions ................................ J454
b. Other loans
(1) Loans for purchasing or carrying securities
1545
(secured or unsecured) ...................................................... 1545
J451
(2) All other loans (exclude consumer loans)................................ J451
2165
10. Lease financing receivables (net of unearned income) ......................
a. Leases to individuals for household, family, and other personal
expenditures (i.e., consumer leases) .......................................... F162
b. All other leases ...................................................................... F163
2123
11. LESS: Any unearned income on loans reflected in items 1–9 above ..... 2123
12. Total loans and leases held for investment and held for sale (sum of
items 1 through 10 minus item 11)
2122 on loans and leases from
2122amounts reported on
(total
of have
column
A must
equal
Schedule
sum ofthe
items
4.a and
1. Institutions that
adopted
ASU
2016-13
shouldHC,
not deduct
allowance
for4.b)..
credit losses
this schedule.
2.
2.a.
2.b.
3.
4.
4.a.
4.b.
6.
6.a.
6.b.
6.c.
6.d.
7.
9.a.
9.b.(1)
9.b.(2)
10.
10.a.
10.b.
11.
12.
03/2018
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DRAFT
FR Y-9C
Page 20 of 67
Schedule HC-C—Continued
Memoranda
Dollar Amounts in Thousands
1. Loans restructured in troubled debt restructurings that are in compliance with their modified
terms (included in Schedule HC-C, and not reported as past due or
nonaccrual in Schedule HC-N, Memorandum item 1):
a. Construction, land development, and other land loans in domestic offices:
(1) 1– 4 family residential construction loans ..............................................................
(2) All other construction loans and all land development and other land loans..................
b. Loans secured by 1– 4 family residential properties in domestic offices ...........................
c. Secured by multifamily (5 or more) residential properties in domestic offices ....................
d. Secured by nonfarm nonresidential properties in domestic offices:
(1) Loans secured by owner-occupied nonfarm nonresidential properties ........................
(2) Loans secured by other nonfarm nonresidential properties.......................................
e. Commercial and Industrial loans:
(1) To U.S. addressees (domicile)............................................ K163
(2) To non-U.S. addressees (domicile)...................................... K164
f . A ll other loans (include loans to individuals for household, family, and other personal
expenditures) 1 ....................................................................................................
Itemize and describe loan categories included in Memorandum item 1.f, above that exceed
10 percent of total loans restructured in troubled debt restructurings that are in compliance
with their modified terms (sum of Memorandum items 1.a through 1.f):
(1) Loans secured by farmland in domestic offices .................................................
BHDM
Amount
K158
K159
F576
K160
M.1.a.(1)
M.1.a.(2)
M.1.b.
M.1.c.
K161
K162
M.1.d.(1)
M.1.d.(2)
BHCK
M.1.e.(1)
M.1.e.(2)
K165
M.1.f.
BHDM
K166
M.1.f.(1)
BHCK
K168
M.1.f.(2)
K098
K203
M.1.f.(3)(a)
M.1.f.(3)(b)
K204
M.1.f.(3)(c)
HK25
M.1.g.
2746
M.2.
B837
M.3.
4. Outstanding credit card fees and finance charges
(included in Schedule HC-C, item 6.a, Column A) .......................................................... C391
M.4.
(2) Loans to finance agricultural production and other loans to farmers.......................
(3) Loans to individuals for household, family, and other personal expenditures:
(a) Credit cards ..........................................................................................
(b) Automobile loans ...................................................................................
(c) Other consumer loans (includes single payment, installment, all student loans,
and revolving credit plans other than credit cards) .........................................
g . Total loans restructured in troubled debt restructurings that are in compliance with their
modified terms (sum of Memorandum items 1.a.(1) through 1.f) ....................................
2. Loans to finance commercial real estate, construction, and land development activities (not
secured by real estate) included in Schedule HC-C, items 4 and 9, Column A, above ............
3. Loans secured by real estate to non-U.S. addressees (domicile)
(included in Schedule HC-C, item 1, column A) .............................................................
Memorandum item 4 is to be completed by (1) holding companies that, together with
affiliated institutions, have outstanding credit card receivables (as defined in the instructions)
that exceed $500 million as of the report date or (2) holding companies that on a
consolidated basis are credit card specialty holding companies (as defined in the instructions).
Memorandum item 5 is to be completed by all holding companies.
1
5. Purchased credit-impaired loans held for investment accounted for in accordance with AICPA
Statement of Position 03- 3 (exclude loans held for sale):
a. Outstanding balance............................................................................................. C779
b. Amount included in Schedule HC-C, items 1 through 9 ................................................ C780
6. Closed-end loans with negative amortization features secured by 1– 4 family residential
properties in domestic offices:
a. Total amount of closed-end loans with negative amortization features secured
by 1– 4 family residential properties (included in Schedule HC-C, items 1.c.(2)(a) and (b)) .. F230
M.5.a.
M.5.b.
M.6.a.
1. Memorandum item 5 is to be completed only by holding companies that have not yet adopted ASU 2016-13.
03/2019
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DRAFT
FR Y-9C
Page 21 of 67
Schedule HC-C—Continued
Memoranda—Continued
Dollar Amounts in Thousands
Memorandum items 6.b and 6.c are to be completed by holding companies that had
closed-end loans with negative amortization features secured by 1– 4 family residential
2018
properties (as reported in Schedule HC-C, Memorandum item 6.a) as of December 31, 2017,
that exceeded the lesser of $100 million or 5 percent of total loans and leases held for investment
and held for sale in domestic offices (as reported in Schedule HC-C, item 12, column B).
BHCK
Amount
6. b. Total maximum remaining amount of negative amortization contractually permitted on
closed-end loans secured by 1– 4 family residential properties ...................................... F231
c. Total amount of negative amortization on closed-end loans secured by 1– 4 family
residential properties included in the amount reported in Memorandum item
6.a above ........................................................................................................... F232
7.– 8. Not applicable.
BHDM
9. Loans secured by 1– 4 family residential properties in domestic offices in process of
foreclosure (included in Schedule HC-C, items 1.c.(1), 1.c.(2)(a), and 1.c.(2)(b)) ................. F577
10.– 11. Not applicable.
1
Dollar Amounts in Thousands
12. Loans (not subject to the requirements of
AICPA Statement of Position 03-3) and
leases held for investment that are
acquired in business combinations with
acquisition dates in the current calendar
year:
a. Loans secured by real estate..................
b. Commercial and industrial loans .............
c. Loans to individuals for household,
family, and other personal expenditures.....
d. All other loans and all leases ..................
(Column A)
Fair value of acquired
loans and leases at
acquisition date
BHCK
Amount
(Column B)
Gross contractual
amounts receivable
at acquisition
BHCK
Amount
M.6.b.
M.6.c.
M.9.
(Column C)
Best estimate at
acquisition date of contractual cash flows not
expected to be collected
BHCK
Amount
G091
G094
G092
G095
G093
G096
M.12.a.
M.12.b.
G097
G100
G098
G101
G099
G102
M.12.c.
M.12.d.
Dollar Amounts in Thousands
BHCK
Amount
13. Not applicable.
14. Pledged loans and leases ......................................................................................... G378
M.14.
1. Institutions that have adopted ASU 2016-13 should report only loans held for investment not considered purchased creditdeteriorated per ASC 326 in Memorandum item 12.
03/2019
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FR Y-9C
Page 22 of 67
Schedule HC-D—Trading Assets and Liabilities
Schedule HC-D is to be completed by holding companies that reported average trading assets (Schedule HC-K, item 4.a) of $2
million or more in any of the four preceding quarters.
(Column A)
Consolidated
Dollar Amounts in Thousands
Assets
1. U.S. Treasury securities...........................................................
2. U.S. government agency obligations (exclude mortgage-backed securities) .
3. Securities issued by states and political subdivisions in the U.S. ......
4. Mortgage-backed securities (MBS):
a. Residential pass-through securities issued or guaranteed by
FNMA, FHLMC, or GNMA ....................................................
b. Other residential mortgage-backed securities issued or guaranteed by U.S. Government agencies or sponsored agencies1
(include CMOs, REMICs, and stripped MBS ) ..........................
c. All other residential mortgage-backed securities .......................
d. Commercial MBS issued or guaranteed by U.S. Government
agencies or sponsored agencies1 ...........................................
e. All other commercial MBS ....................................................
5. Other debt securities
a. Structured financial products:
(1) Cash............................................................................
(2) Synthetic ......................................................................
(3) Hybrid ..........................................................................
b. All other debt securities ........................................................
6. Loans:
a. Loans secured by real estate.................................................
(1) Construction, land development, and other land loans............
(2) Secured by farmland
(including farm residential and other improvements) .............
(3) Secured by 1– 4 family residential properties:
(a) Revolving, open-end loans secured by 1– 4 family
residential properties and extended under lines of credit ...
(b) Closed-end loans secured by 1– 4 family residential properties:
(i) Secured by first liens ..............................................
(ii) Secured by junior liens............................................
(4) Secured by multifamily (5 or more) residential properties ........
(5) Secured by nonfarm nonresidential properties ......................
b. Commercial and industrial loans ............................................
c. Loans to individuals for household, family, and other personal
expenditures (i.e., consumer loans) (includes purchased paper):
(1) Credit cards ..................................................................
(2) Other revolving credit plans ..............................................
(3) Automobile loans ...........................................................
(4) Other consumer loans (includes single payment, installment,
and all student loans) .....................................................
d. Other loans........................................................................
BHCM
Amount
(Column B)
Domestic Offices
BHCK
3531
3531
3532
3532
3533
3533
Amount
1.
2.
3.
BHCK
BHDM
G379
G379
4.a.
G380
G381
G380
G381
4.b.
4.c.
K197
K197
K198
K198
4.d.
4.e.
G383
G383
G384
G385
G386
G384
G385
G386
5.a.(1)
5.a.(2)
5.a.(3)
5.b.
F604
6.a.
6.a.(1)
F605
6.a.(2)
F606
6.a.(3)(a)
F607
F611
6.a.(3)(b)(i)
6.a.(3)(b)(ii)
6.a.(4)
6.a.(5)
6.b.
F610
F614
F612
F613
F614
F615
F615
F616
K199
F616
K199
K210
K210
F618
F618
6.c.(1)
6.c.(2)
6.c.(3)
6.c.(4)
6.d.
1. U.S. Government agencies include, but are not limited to, such agencies as the Government National Mortgage Association (GNMA),
the Federal Deposit Insurance Corporation (FDIC), and the National Credit Union Administration (NCUA). U.S. Government-sponsored agencies include, but are not limited to, such agencies as the Federal Home Loan Mortgage Corporation (FHLMC) and the
Federal National Mortgage Association (FNMA).
03/2013
DRAFT
FR Y-9C
Page 23 of 67
Schedule HC-D—Continued
(Column A)
Consolidated
Dollar Amounts in Thousands BHCM
7.- 8. Not applicable.
9. Other trading assets ............................................................. 3541
10. Not applicable.
11. Derivatives with a positive fair value ......................................... 3543
BHCT
12. Total trading assets (sum of items 1 through 11)
(total of Column A must equal Schedule HC, item 5) .................... 3545
Liabilities
13. a. Liability for short positions:
(1) Equity securities ...........................................................
(2) Debt securities .............................................................
(3) All other assets ............................................................
b. All other trading liabilities ....................................................
14. Derivatives with a negative fair value ........................................
15. Total trading liabilities (sum of items 13.a through 14)
(total of column A must equal Schedule HC, item 15) ...................
Amount
(Column B)
Domestic Offices
BHCK
Amount
3541
9.
3543
11.
BHDM
3545
12.
BHCK
BHDM
G209
G209
G210
G211
G210
G211
F624
F624
3547
3547
13.a.(1)
13.a.(2)
13.a.(3)
13.b.
14.
3548
15.
BHCT
3548
Memoranda
Dollar Amounts in Thousands
1. Unpaid principal balance of loans measured at fair value
(reported in Schedule HC-D, items 6.a. through 6.d.)
a. Loans secured by real estate...............................................
(1) Construction, land development, and other land loans..........
(2) Secured by farmland (including farm residential and other
improvements) ............................................................
(3) Secured by 1– 4 family residential properties:
(a) Revolving, open-end land secured by 1– 4 family
residential properties and extended under lines of credit ..
(b) Closed-end loans secured by 1– 4 family residential
properties:
(i) Secured by first liens.............................................
(ii) Secured by junior liens ..........................................
(4) Secured by multifamily (5 or more) residential properties ......
(5) Secured by nonfarm nonresidential properties ....................
b. Commercial and industrial loans ..........................................
c. Loans to individuals for household, family, and other personal
expenditures (i.e., consumer loans) (includes purchased paper):
(1) Credit cards ................................................................
(2) Other revolving credit plans ............................................
(3) Automobile loans .........................................................
(4) Other consumer loans (includes single payment, installment,
and all student loans) ....................................................
d. Other loans......................................................................
2. Loans measured at fair value that are past due 90 days or more:
a. Fair value ........................................................................
b. Unpaid principal balance ....................................................
BHCK
Amount
BHDM
F790
Amount
F625
M.1.a.
M.1.a.(1)
F626
M.1.a.(2)
F627
M.1.a.(3)(a)
F628
F629
F630
F632
F631
F632
M.1.a.(3)(b)(i)
M.1.a.(3)(b)(ii)
M.1.a.(4)
M.1.a.(5)
M.1.b.
F633
F634
K200
F633
F634
K200
M.1.c.(1)
M.1.c.(2)
M.1.c.(3)
K211
F636
K211
F636
M.1.c.(4)
M.1.d.
F639
F640
F639
F640
M.2.a.
M.2.b.
03/2011
DRAFT
FR Y-9C
Page 24 of 67
Schedule HC-D—Continued
Memoranda—Continued
(Column A)
Consolidated
Dollar Amounts in Thousands
3. Structured financial products by underlying collateral or reference
assets (for each column, sum of Memorandum items 3.a through
3.g must equal Schedule HC-D, sum of items 5.a.(1) through (3)):
a. Trust preferred securities issued by financial institutions..................
b. Trust preferred securities issued by real estate investment trusts........
c. Corporate and similar loans.......................................................
d. 1– 4 family residential MBS issued or guaranteed by U.S.
government-sponsored enterprises (GSEs) ..................................
e. 1– 4 family residential MBS not issued or guaranteed by GSEs.........
f. Diversified (mixed) pools of structured financial products.................
g. Other collateral or reference assets ............................................
4. Pledged trading assets:
a. Pledged securities...................................................................
b. Pledged loans ........................................................................
BHCK
Amount
(Column B)
Domestic Offices
BHDM
Amount
G299
G332
G333
G299
G332
G333
M.3.a.
M.3.b.
M.3.c.
G334
G335
G334
G335
G651
G652
G651
G652
M.3.d.
M.3.e.
M.3.f.
M.3.g.
G387
G388
G387
G388
M.4.a.
M.4.b.
Dollar Amounts in Thousands
Memoranda items 5 through 10 are to be completed by holding companies that reported
average trading assets (Schedule HC-K, item 4.a.) of $1 billion or more in any of the four
preceding quarters.
5. Asset-backed securities:
a. Credit card receivables ............................................................................................
b. Home equity lines ...................................................................................................
c. Automobile loans ....................................................................................................
d. Other consumer loans..............................................................................................
e. Commercial and industrial loans ................................................................................
f. Other....................................................................................................................
6. Retained beneficial interests in securitizations (first-loss or equity tranches) ...........................
7. Equity securities:
a. Readily determinable fair values ................................................................................
b. Other....................................................................................................................
8. Loans pending securitization ........................................................................................
9. a. (1) Gross fair value of commodity contracts ..................................................................
(2) Gross fair value of physical commodities held in inventory ..........................................
b. Other trading assets (itemize and describe amounts included in Schedule HC-D, item 9,
column A (other than amounts included in Memoranda items 9.a.(1) and 9.a.(2) above) that
are greater than $1,000,000 and exceed 25 percent of item 9 less Memoranda items 9.a.(1)
and 9. a. (2)):
BHTX
(1) F655
BHTX
(2) F656
BHTX
(3) F657
BHCK
F643
F644
F645
F646
F647
F648
F651
F652
F653
F654
G212
G213
F655
F656
Amount
M.5.a.
M.5.b.
M.5.c.
M.5.d.
M.5.e.
M.5.f.
M.6.
M.7.a.
M.7.b.
M.8.
M.9.a.(1)
M.9.a.(2)
F657
M.9.b.(1)
M.9.b.(2)
M.9.b.(3)
F658
F659
F660
M.10.a.
M.10.b.
M.10.c.
10. Other trading liabilities (itemize and describe amounts included in Schedule HC-D, item 13.b
that are greater than $1,000,000 and exceed 25 percent of the item)
a.
b.
c.
BHTX
F658
BHTX
F659
BHTX
F660
09/2016
DRAFT
FR Y-9C
Page 25 of 67
Schedule HC-E—Deposit Liabilities1
Dollar Amounts in Thousands
1. Deposits held in domestic offices of commercial bank subsidiaries of the reporting
holding company:
a. Noninterest-bearing balances2 ......................................................................................
b. Interest-bearing demand deposits, NOW, ATS, and other transaction accounts .......................
c Money market deposit accounts and other savings accounts...............................................
d. Time deposits of $250,000 or less .................................................................................
e. Time deposits of more than $250,000.............................................................................
2. Deposits held in domestic offices of other depository institutions that are subsidiaries of the
reporting holding company:
a. Noninterest-bearing balances2 ......................................................................................
b. Interest-bearing demand deposits, NOW, ATS, and other transaction accounts .......................
c. Money market deposit accounts and other savings accounts...............................................
d. Time deposits of $250,000 or less .................................................................................
e. Time deposits of more than $250,000.............................................................................
BHCB
Amount
2210
3187
1.a.
1.b.
1.c.
1.d.
1.e.
2389
HK29
J474
BHOD
3189
2.a.
2.b.
2.c.
2.d.
2.e.
3187
2389
HK29
J474
Memoranda
Dollar Amounts in Thousands BHDM
1. Brokered deposits $250,000 or less with a remaining maturity of one year or less....................... HK06
2. Brokered deposits $250,000 or less with a remaining maturity of more than one year .................. HK31
3. Time deposits of more than $250,000 with a remaining maturity of one year or less .................... HK32
Amount
M.1.
M.2.
M.3.
BHFN
4. Foreign office time deposits with a remaining maturity of one year or less .................................
A245
M.4.
1. The sum of items 1.a through 1.e and items 2.a through 2.e must equal the sum of Schedule HC, items 13.a.(1) and 13.a.(2).
2. Includes noninterest-bearing demand, time, and savings deposits.
Schedule HC-F—Other Assets 1
Dollar Amounts in Thousands
1. Accrued interest receivable .............................................................................................
..................................................................................................
2. Net deferred tax assets2 3
4
3. Interest-only strips receivable (not in the form of a security)3 on:
a. Mortgage loans ..........................................................................................................
b. Other financial assets ..................................................................................................
5
4. Equity investments without readily determinable fair values4 ...................................................
5. Life insurance assets:
a. General account life insurance assets ............................................................................
b. Separate account life insurance assets ...........................................................................
c. Hybrid account life insurance assets ...............................................................................
6. Other...........................................................................................................................
1
2
BHCK
Amount
B556
2148
1.
2.
A519
A520
3.a.
3.b.
4.
1752
K201
5.a.
5.b.
5.c.
6.
K202
K270
2168
BHCT
7. Total (sum of items 1 through 6) (must equal Schedule HC, item 11)......................................... 2160
7.
1. Institutions that have adopted ASU 2016-13 should report assets reported in HC-F net of any applicable allowance for credit losses.
1. Include accrued interest receivable on loans, leases, debt securities and other interest-bearing assets.
3. 2. See discussion of deferred income taxes in Glossary entry on "income taxes."
3. Report interest-only strips receivable in the form of a security as available-for-sale securities in Schedule HC, item 2.b, or as trading assets in
4.
Schedule HC, item 5, as appropriate.
5. 4. Include Federal Reserve stock, Federal Home Loan Bank stock, and bankers' bank stock.
2. Include accrued interest receivable on loans, leases, debt securities, and other interest-bearing assets. Exclude accrued interest receivables that are
reported elsewhere on the balance sheet as part of a financial asset's amortized cost.
03/2019 03/2018
DRAFT
FR Y-9C
Page 26 of 67
Schedule HC-G—Other Liabilities
Dollar Amounts in Thousands BHCK
1. Not applicable.
2. Net deferred tax liabilities1 ..................................................................................................... 3049
2
3. Allowance for credit losses on off-balance-sheet credit exposures ................................................. B557
4. Other ................................................................................................................................ B984
Amount
2.
3.
4.
BHCT
5.
5. Total (sum of items 2 through 4) (must equal Schedule HC, item 20) .............................................. 2750
1. See discussion of deferred income taxes in Glossary entry on "income taxes."
2. Holding companies that have adopted ASU 2016-13 should report in Schedule HC-G, item 3, the allowance for
credit losses on those off-balance sheet credit exposures that are not unconditionally cancelable.
Schedule HC-H—Interest Sensitivity1
Dollar Amounts in Thousands
1. Earning assets that are repriceable within one year or mature within one year .................................
2. Interest-bearing deposit liabilities that reprice within one year or mature within one year included in
item 13.a.(2) and 13.b.(2) on Schedule HC, Balance Sheet ..........................................................
3. Long-term debt that reprices within one year included in items 16 and 19.a on Schedule HC,
Balance Sheet ....................................................................................................................
4. Variable-rate preferred stock (includes both limited-life and perpetual preferred stock) .......................
5. Long-term debt reported in Schedule HC, item 19.a on the Balance Sheet that is scheduled to
mature within one year .........................................................................................................
BHCK
Amount
3197
1.
3296
2.
3298
3408
3.
4.
3409
5.
1. Holding companies with foreign offices have the option of excluding the smallest of such non-U.S. offices from coverage in this schedule. Such
holding companies may omit the smallest of their offices in foreign countries when arrayed by total assets provided that the assets of the
excluded offices do not exceed 50 percent of the total assets of the holding company's assets in foreign countries and 10 percent of the holding
company's total consolidated assets as of the report date.
03/2013
03/2019
DRAFT
FR Y-9C
Page 27 of 67
Schedule HC-I—Insurance-Related Underwriting Activities (Including Reinsurance)
Schedule HC-I must be completed by all top-tier holding companies. (See instructions for additional information.)
I . Property and Casualty Underwriting
Item 1 is to be completed by holding companies with $10,000,000 or more in reinsurance recoverables as of the effective date
each quarter.
Dollar Amounts in Thousands BHCK
Assets
1. Reinsurance recoverables ................................................................................................... B988
2. Total assets ...................................................................................................................... C244
Amount
1.
2.
Liabilities
3. Claims and claims adjustment expense reserves...................................................................... B990
4. Unearned premiums ........................................................................................................... B991
3.
4.
5. Total equity ....................................................................................................................... C245
5.
6. Net income ....................................................................................................................... C246
6.
II. Life and Health Underwriting
Item 1 is to be completed by holding companies with $10,000,000 or more in reinsurance recoverables as of the effective date
each quarter.
Dollar Amounts in Thousands
BHCK
Amount
Assets
1. Reinsurance recoverables ................................................................................................... C247
2. Separate account assets..................................................................................................... B992
3. Total assets ...................................................................................................................... C248
1.
2.
3.
Liabilities
4. Policyholder benefits and contractholder funds ........................................................................ B994
5. Separate account liabilities .................................................................................................. B996
4.
5.
6. Total equity....................................................................................................................... C249
6.
7. Net income ...................................................................................................................... C250
7.
09/2016
DRAFT
FR Y-9C
Page 28 of 67
Schedule HC-K—Quarterly Averages
Dollar Amounts in Thousands
Assets
1. Securities:
a. U.S. Treasury securities and U.S. government agency obligations
(excluding mortgage-backed securities)1 ...................................................................
b. Mortgage-backed securities1 ...................................................................................
c. All other debt securities1 and equity securities with readily determinable fair values not held
for trading2 ..........................................................................................................
2. Federal funds sold and securities purchased under agreements to resell ............................
BHCK
Amount
B558
B559
1.a.
1.b.
B560
3365
1.c.
2.
BHDM
3. a . Total loans and leases in domestic offices .................................................................
(1) Loans secured by 1– 4 family residential properties.................................................
(2) All other loans secured by real estate ...................................................................
(3) Loans to finance agricultural production and other loans to farmers............................
(4) Commercial and industrial loans ........................................................................
(5) Loans to individuals for household, family, and other personal expenditures:
(a) Credit cards ..............................................................................................
(b) Other (includes single payment, installment other than auto loans, all student loans,
and revolving credit plans other than credit cards ...............................................
3516
3465
3466
3386
3387
3.a.
3.a.(1)
3.a.(2)
3.a.(3)
3.a.(4)
B561
3.a.(5)(a)
B562
3.a.(5)(b)
BHFN
b. Total loans and leases in foreign offices, Edge and agreement subsidiaries, and IBFs.......... 3360
3.b.
BHCK
4. a. Trading assets ..................................................................................................... 3401
b. Other earning assets ............................................................................................ B985
5. Total consolidated assets3 ......................................................................................... 3368
Liabilities
6. Interest-bearing deposits (domestic)4 ...........................................................................
7. Interest-bearing deposits (foreign)4 ..............................................................................
8. Federal funds purchased and securities sold under agreements to repurchase ....................
9. All other borrowed money .........................................................................................
10. Not applicable.
3517
3404
3353
4.a.
4.b.
5.
2635
6.
7.
8.
9.
Equity Capital
11. Total equity capital (excludes limited-life preferred stock) ................................................. 3519
11.
1. Quarterly averages for all debt securities should be based on amortized cost.
2. For holding companies that have adopted ASU 2016-01, which includes provisions governing the accounting for investments
in equity securities, quarterly averages for equity securities with readily determinable fair values should be based on fair
value. For holding companies that have not adopted ASU 2016-01, quarterly averages for equity securities with readily determinable fair values should be based on historical cost.
3. The quarterly average for total assets should reflect securities not held for trading as follows:
a) Debt securities at amortized cost.
b) For holding companies that have adopted ASU 2016-01, equity securities with readily determinable fair values should be
reported at fair value. For holding companies that have not adopted ASU 2016-01, equity securities with readily
determinable fair values should be reported at the lower of cost or fair value.
c) For holding companies that have adopted ASU 2016-01, equity investments without readily determinable fair values should
be reported at their balance sheet carrying values (i.e., fair value or, if elected, cost minus impairment, if any, plus or minus
changes resulting from observable price changes). For holding companies that have not adopted ASU 2016-01, equity
investments without readily determinable fair values should be reported at historical cost.
4. Includes interest-bearing demand deposits.
03/2018
DRAFT
For Federal Reserve Bank Use Only
FR Y-9C
Page 29 of 67
C.I.
Schedule HC-L—Derivatives and Off-Balance-Sheet Items
Report only transactions with nonrelated institutions
Dollar Amounts in Thousands
1. Unused commitments (report only the unused portions of commitments that are fee paid or
otherwise legally binding):
a. Revolving, open-end loans secured by 1– 4 family residential properties, (e.g., home equity lines) ..
b. (1) Unused consumer credit card lines ......................................................................
(2) Other unused credit card lines ............................................................................
c. (1) Commitments to fund commercial real estate, construction, and land development loans
secured by real estate (sum of items 1.c.(1)(a) and (b) must equal item 1.c.(1)) ...............
BHCK
Amount
3814
J455
J456
1.a.
1.b.(1)
1.b.(2)
3816
1.c.(1)
(a) 1– 4 family residential construction loan commitments ........ F164
(b) Commercial real estate, other construction loan, and land
development loan commitments .................................... F165
1.c.(1)(a)
1.c.(1)(b)
(2) Commitments to fund commercial real estate, construction, and land development loans
NOT secured by real estate ................................................................................
d. Securities underwriting ...........................................................................................
e. Other unused commitments:
(1) Commercial and industrial loans .........................................................................
(2) Loans to financial institutions .............................................................................
(3) All other unused commitments ............................................................................
2. Financial standby letters of credit and foreign office guarantees ..........................................
6550
1.c.(2)
1.d.
3817
J457
1.e.(1)
1.e.(2)
1.e.(3)
2.
J458
J459
6566
Item 2.a is to be completed by holding companies with $1 billion or more in total assets.1
a. Amount of financial standby letters of credit conveyed to others ..................................... 3820
3. Performance standby letters of credit and foreign office guarantees ..................................... 6570
2.a.
3.
Item 3.a is to be completed by holding companies with $1 billion or more in total assets.1
a. Amount of performance standby letters of credit conveyed to others ................................
4. Commercial and similar letters of credit ..........................................................................
5. Not applicable.
6. Securities:
a. Securities lent ......................................................................................................
b. Securities borrowed ...............................................................................................
7. Credit derivatives:
a. Notional amounts:
(1) Credit default swaps .........................................................
(2) Total return swaps ............................................................
(3) Credit options..................................................................
(4) Other credit derivatives .....................................................
b. Gross fair values:
(1) Gross positive fair value ....................................................
(2) Gross negative fair value ...................................................
(Column A)
Sold Protection
BHCK
Amount
3822
3411
3.a.
4.
3433
3432
6.a.
6.b.
(Column B)
Purchased Protection
BHCK
C968
C970
C972
C969
C971
C973
C974
C975
C219
C221
C220
C222
c. Notional amounts by regulatory capital treatment:
(1) Positions covered under the Market Risk Rule:
(a) Sold protection ...........................................................................................
(b) Purchased protection ...................................................................................
(2) All other positions:
(a) Sold protection ...........................................................................................
(b) Purchased protection that is recognized as a guarantee for regulatory capital
purposes....................................................................................................
(c) Purchased protection that is not recognized as a guarantee for regulatory capital
purposes....................................................................................................
1. The $1 billion asset size test is based on the total assets reported as of June 30, 2017.
2018
BHCK
Amount
7.a.(1)
7.a.(2)
7.a.(3)
7.a.(4)
7.b.(1)
7.b.(2)
Amount
G401
G402
7.c.(1)(a)
7.c.(1)(b)
G403
7.c.(2)(a)
G404
7.c.(2)(b)
G405
7.c.(2)(c)
03/2018
03/2019
DRAFT
FR Y-9C
Page 30 of 67
Schedule HC-L—Continued
Report only transactions with nonrelated institutions
Remaining Maturity of:
(Column A)
One year or less
Dollar Amounts in Thousands
7. d. Notional amounts by remaining maturity:
(1) Sold credit protection:
(a) Investment grade ........................
(b) Subinvestment grade ...................
(2) Purchased credit protection:
(a) Investment grade ........................
(b) Subinvestment grade ...................
BHCK
Amount
(Column B)
Over One Year Through
Five Years
BHCK
Amount
(Column C)
Over Five Years
BHCK
G406
G407
G408
G409
G410
G411
G412
G413
G414
G415
G416
G417
BHCK
8. Spot foreign exchange contracts...................................................................................
9. All other off-balance-sheet items (exclude derivatives) (include in item 9 the aggregate
amount all other off-balance-sheet items that individually exceed 10 percent of Schedule HC,
item 27.a, "Total holding company equity capital") (itemize and describe in items 9.a
through 9.f only amounts that exceed 25 percent of Schedule HC, item 27.a).........................
a. Commitments to purchase when-issued securities .......................................................
b. Commitments to sell when-issued securities ...............................................................
Amount
7.d.(1)(a)
7.d.(1)(b)
7.d.(2)(a)
7.d.(2)(b)
Amount
8765
8.
3430
3434
3435
9.
9.a.
9.b.
c.
TEXT
6561
6561
9.c.
d.
TEXT
6562
6562
9.d.
e.
TEXT
6568
6568
9.e.
TEXT
6586
6586
9.f.
f.
10. Not applicable.
03/2015
DRAFT
FR Y-9C
Page 31 of 67
Schedule HC-L—Continued
Dollar Amounts in Thousands
Derivatives Position Indicators
11. Gross amounts (e.g.,
notional amounts) (for each
column, sum of items 11.a
through 11.e must equal
sum of items 12 and 13):
a. Futures contracts .......
b. Forward contracts ......
c. Exchange-traded
option contracts:
(1) Written options .....
(2) Purchased options ..
d. Over-the-counter
option contracts:
(1) Written options .....
(Column A)
Interest Rate
Contracts
Amount
(Column B)
Foreign Exchange
Contracts
Amount
(Column C)
Equity Derivative
Contracts
Amount
(Column D)
Commodity and
Other Contracts
Amount
BHCK 8693
BHCK 8694
BHCK 8695
BHCK 8696
BHCK 8697
BHCK 8698
BHCK 8699
BHCK 8700
11.a.
11.b.
BHCK 8701
BHCK 8702
BHCK 8703
BHCK 8704
BHCK 8705
BHCK 8706
BHCK 8707
BHCK 8708
11.c.(1)
11.c.(2)
BHCK 8709
BHCK 8710
BHCK 8711
BHCK 8712
BHCK 8713
BHCK 8714
BHCK 8715
BHCK 8716
BHCK 3450
BHCK 3826
BHCK 8719
BHCK 8720
11.d.(1)
(2) Purchased options ..
e. Swaps .....................
12. Total gross notional
amount of derivative contracts held for trading......
13. Total gross notional
amount of derivative contracts held for purposes
other than trading ...........
14. Gross fair values of
derivative contracts:
a. Contracts held for
trading:
(1) Gross positive fair
value ..................
(2) Gross negative fair
value ..................
b. Contracts held for purposes other than
trading:
(1) Gross positive fair
value ..................
(2) Gross negative fair
value ..................
11.d.(2)
11.e.
BHCK A126
BHCK A127
BHCK 8723
BHCK 8724
12.
BHCK 8725
BHCK 8726
BHCK 8727
BHCK 8728
13.
BHCK 8733
BHCK 8734
BHCK 8735
BHCK 8736
BHCK 8737
BHCK 8738
BHCK 8739
BHCK 8740
14.a.(1)
14.a.(2)
BHCK 8741
BHCK 8742
BHCK 8743
BHCK 8744
BHCK 8745
BHCK 8746
BHCK 8747
BHCK 8748
14.b.(1)
14.b.(2)
03/2007
DRAFT
FR Y-9C
Page 32 of 67
Schedule HC-L—Continued
Item 15 is to be completed only by holding companies with total assets of $10 billion or more.1
(Column A)
Banks and Securities
Firms
Dollar Amounts in Thousands
15. Over-the-counter derivatives:
a. Net current credit exposure ..................
b. Fair value of collateral:
(1) Cash–U.S. dollar ..........................
(2) Cash–Other currencies ..................
(3) U.S. Treasury securities ................
(4) U.S. government agency and U.S.
government-sponsored agency debt
securities ....................................
(5) Corporate bonds ...........................
(6) Equity securities ...........................
(7) All other collateral .........................
(8) Total fair value of collateral
(sum of items 15.b.(1) through (7)) ...
BHCK
Amount
(Column B)
Monoline Financial
Guarantors
BHCK
Amount
(Column C)
Hedge Funds
BHCK
Amount
(Column D)
Sovereign Governments
BHCK
Amount
(Column E)
Corporations and
All Other Counterparties
BHCK
Amount
G418
G419
G420
G421
G422
15.a.
G423
G428
G424
G429
G425
G430
G426
G431
G427
G432
G433
G434
G435
G436
G437
15.b.(1)
15.b.(2)
15.b.(3)
G438
G443
G448
G439
G444
G449
G440
G445
G450
G441
G446
G451
G442
G447
G452
G453
G454
G455
G456
G457
15.b.(4)
15.b.(5)
15.b.(6)
15.b.(7)
G458
G459
G460
G461
G462
15.b.(8)
1. The $10 billion asset size test is based on the total assets reported as of June 30, 2017.
2018
03/2018
03/2019
DRAFT
FR Y-9C
Page 33 of 67
Schedule HC-M—Memoranda
Dollar Amounts in Thousands
Number (Unrounded)
1. Total number of holding company common shares
outstanding ..................................................................... 3459
2. Debt maturing in one year or less (included in Schedule HC, items 16 and 19.a) that is
issued to unrelated third parties by bank subsidiaries .................................................
3. Debt maturing in more than one year (included in Schedule HC, items 16 and 19.a) that is
issued to unrelated third parties by bank subsidiaries..................................................
4. Other assets acquired in satisfaction of debts previously contracted...............................
5. Securities purchased under agreements to resell offset against securities sold under
agreements to repurchase on Schedule HC ..............................................................
6. Assets covered by loss-sharing agreements with the FDIC:
a. Loans and leases (included in Schedule HC, items 4.a and 4.b):
(1) Loans secured by real estate in domestic offices:
(a) Construction, land development, and other land loans:
(1) 1– 4 family residential construction loans...............................................
(2) Other construction loans and all land development and other land loans .....
(b) Secured by farmland .............................................................................
(c) Secured by 1– 4 family residential properties:
(1) Revolving, open-end loans secured by 1– 4 family residential properties and
extended under lines of credit ............................................................
(2) Closed-end loans secured by 1– 4 family residential properties:
(a) Secured by first liens ..................................................................
(b) Secured by junior liens................................................................
(d) Secured by multifamily (5 or more) residential properties ...............................
(e) Secured by nonfarm nonresidential properties:
(1) Loans secured by owner-occupied nonfarm nonresidential properties .........
(2) Loans secured by other nonfarm nonresidential properties .......................
(2)-(4) Not applicable.
(5) All other loans and leases ............................................................................
b. Other real estate owned (included in Schedule HC, item 7):
(1) Construction, land development, and other land in domestic offices ......................
(2) Farmland in domestic offices ........................................................................
(3) 1– 4 family residential properties in domestic offices ..........................................
(4) Multifamily (5 or more) residential properties in domestic offices...........................
(5) Nonfarm nonresidential properties in domestic offices ........................................
BHCK
Amount
1.
6555
2.
6556
6557
3.
4.
A288
5.
BHDM
K169
K170
K171
6.a.(1)(a)(1)
6.a.(1)(a)(2)
6.a.(1)(b)
K172
6.a.(1)(c)(1)
K173
K174
6.a.(1)(c)(2)(a)
6.a.(1)(c)(2)(b)
K175
6.a.(1)(d)
K176
6.a.(1)(e)(1)
6.a.(1)(e)(2)
K177
BHCK
K183
6.a.(5)
BHDM
K187
K188
K189
K190
K191
6.b.(1)
6.b.(2)
6.b.(3)
6.b.(4)
6.b.(5)
03/2018
DRAFT
FR Y-9C
Page 34 of 67
Schedule HC-M—Continued
Dollar Amounts in Thousands
6. b. (6) In foreign offices .................................................................................................
(7) Portion of covered other real estate owned included in items 6.b.(1) through (6) above that
is protected by FDIC loss-sharing agreements ..........................................................
c. Debt securities (included in Schedule HC, items 2.a and 2.b) ............................................
d. Other assets (exclude FDIC loss-sharing indemnification assets) .......................................
7. Captive insurance and reinsurance subsidiaries:
a. Total assets of captive insurance subsidiaries1 ...............................................................
b. Total assets of captive reinsurance subsidiaries1 ............................................................
Amount
BHFN
K260
6.b.(6)
BHCK
K192
J461
J462
6.b.(7)
6.c.
6.d.
K193
7.a.
7.b.
K194
8. Has the holding company entered into a business combination during the calendar year that was
accounted for by the purchase method of accounting? (Enter ''1'' for Yes; enter ''0'' for No.) ................
0=No
9. Has the holding company restated its financial statements during the last quarter as a result of new or
revised Statements of Financial Accounting Standards? (Enter ''1'' for Yes; enter ''0'' for No.) ..............
10. Not applicable.
11. Have all changes in investments and activities been reported to the Federal Reserve on the Report of
Changes in Organizational Structure (FR Y-10)? Holding companies must not leave blank or enter
"N/A." The holding company must enter "1" for yes or for no changes to report; or enter "0" for no.
If the answer to this question is no, complete the FR Y-10............................................................
0=No
BHCK
1=Yes C251
BHCK
1=Yes 6689
0=No
8.
9.
BHCK
1=Yes 6416
11.
TEXT
6428
Name of Holding Company Official Verifying FR Y-10 Reporting (Please Type or Print)
Area Code / Phone Number (TEXT 9009)
Amount
BHCK
12. Intangible assets other than goodwill:
a. Mortgage servicing assets ........................................................................................ 3164
12.a.
(1) Estimated fair value of mortgage servicing assets ..................... 6438
b. Purchased credit card relationships and nonmortgage servicing assets .............................. B026
c. All other identifiable intangible assets.......................................................................... 5507
12.a.(1)
12.b.
12.c.
BHCT
d. Total (sum of items 12.a, 12.b, and 12.c) (must equal Schedule HC, item 10.b) .................... 0426
13. Other real estate owned................................................................................................
14. Other borrowed money:
a. Commercial paper ...................................................................................................
b. Other borrowed money with a remaining maturity of one year or less .................................
c. Other borrowed money with a remaining maturity of more than one year ............................
12.d.
2150
13.
BHCK
2309
2332
14.a.
14.b.
14.c.
2333
BHCT
d. Total (sum of items 14.a, 14.b, and 14.c) (must equal Schedule HC, item 16) ...................... 3190
15. Does the holding company sell private label or third-party mutual funds and annuities?
(Enter ''1'' for Yes; enter ''0" for No.) ........................................................................................
BHCK
14.d.
0=No
BHCK
1=Yes B569
15.
Amount
16. Assets under management in proprietary mutual funds and annuities..................................... B570
16.
1. Report total assets before eliminating intercompany transactions between the consolidated insurance or reinsurance subsidiary and other
offices or consolidated subsidiaries of the reporting holding company.
03/2013
DRAFT
FR Y-9C
Page 35 of 67
Schedule HC-M—Continued
The following two questions (items 17 and 18) will be used to determine if the reporting holding company
must complete the Consolidated Holding Company Report of Equity Investments in Nonfinancial
Companies (FR Y-12). See the line item instructions for further details.
17. Does the holding company hold, either directly or indirectly through a subsidiary or affiliate, any nonfinancial equity investments (see instructions for definition) within a Small Business Investment
Company (SBIC) structure, or under section 4(c)(6) or 4 (c)(7) of the Bank Holding Company Act, or
pursuant to the merchant banking authority of section 4(k)4(H) of the Bank Holding Company Act, or
pursuant to the investment authority granted by Regulation K? (Enter ''1'' for Yes; enter ''0'' for No.) ....
0=No
BHCK
1=Yes C161
17.
If the answer to item 17 is no, your organization does not need to complete the FR Y-12. Skip item 18
and proceed to items 19.a and 19.b below. If the answer to item 17 is yes, proceed to item 18.
18. Do your aggregate nonfinancial equity investments (see instructions for definition) equal or exceed the
lesser of $100 million (on an acquisition cost basis) or 10 percent of the holding company's
consolidated Tier 1 capital as of the report date? (Enter ''1'' for Yes; enter ''0'' for No.)........................
0=No
BHCK
1=Yes C159
18.
If the answer to both item 17 and item 18 is yes, your organization must complete the FR Y-12. Skip
items 19.a and 19.b and proceed to item 20 below.
If the answer to either item 17 or item 18 is no, your organization does not need to complete the FR
Y-12. Proceed to items 19.a. and 19.b. below.
Items 19.a. and 19.b. are to be completed by all holding companies that are not required to file
the FR Y-12.
19. a. Has the holding company sold or otherwise liquidated its holding of any nonfinancial equity
investment since the previous reporting period? (Enter ''1'' for Yes; enter ''0'' for No.).....................
b. Does the holding company manage any nonfinancial equity investments for the benefit of others?
(Enter "1" for Yes; enter "0" for No.) ....................................................................................
Dollar Amounts in Thousands
Memoranda items 20 and 21 are to be completed only by holding companies who have made an
effective election to become a financial holding company. See the line item instructions for further
details.
20. Balances of broker-dealer subsidiaries engaged in underwriting or dealing securities
pursuant to Section 4(k)(4)(E) of the Bank Holding Company Act as amended by the
Gramm-Leach-Bliley Act:
a. Net assets .............................................................................................................
b. Balances due from related institutions:
(1) Due from the holding company (parent company only), gross......................................
(2) Due from subsidiary banks of the holding company, gross ..........................................
(3) Due from nonbank subsidiaries of the holding company, gross ....................................
c. Balances due to related institutions:
(1) Due to holding company (parent company only), gross ..............................................
(2) Due to subsidiary banks of the holding company, gross..............................................
(3) Due to nonbank subsidiaries of the holding company, gross .......................................
d. Intercompany liabilities reported in items 20.c.(1), 20.c.(2), and 20.c.(3) above that qualify
as liabilities subordinated to claims of general creditors ..................................................
21. Net assets of subsidiaries engaged in insurance or reinsurance underwriting pursuant to
Section 4(k)(4)(B) of the Bank Holding Company Act as amended by the GrammLeach-Bliley Act (12 U.S.C. § 1843(k)(4)(B))1 ....................................................................
BHCK
0=No BHCK
1=Yes C700
19.a.
0=No
1=Yes C701
19.b.
Amount
C252
20.a.
4832
4833
4834
20.b.(1)
20.b.(2)
20.b.(3)
5041
5043
5045
20.c.(1)
20.c.(2)
20.c.(3)
5047
20.d.
C253
21.
1. A savings and loan holding company that wishes to engage in financial holding company activities must have an effective election to be treated as
a financial holding company or conducts activities under section 10(c)(2)(H)(i) of the HOLA (12 U.S.C. 1467a(c)(2)(H)(i)).
03/2013
DRAFT
FR Y-9C
Page 36 of 67
Schedule HC-M—Continued
Memoranda item 22 is to be completed by holding companies with total assets of $30 billion or more.
22. Address (URL) for the reporting holding company's web page that displays risk disclosures, including those about credit
and market risk. (Example: www.examplebhc.com/riskdisclosures)
TEXT
C497
22.
http://
Dollar Amounts in Thousands
Memoranda items 23 and 24 are to be completed by all holding companies.
BHCK
23. Secured liabilities:
a. Amount of "Federal funds purchased in domestic offices" that are secured
(included in Schedule HC, item 14.a) ............................................................................. F064
b. Amount of "Other borrowings" that are secured (included in Schedule HC-M, item 14.d) ........... F065
24. Issuances associated with the U.S. Department of Treasury Capital Purchase Program:
a. Senior perpetual preferred stock or similar items ............................................................... G234
b. Warrants to purchase common stock or similar items.......................................................... G235
Amount
23.a.
23.b.
24.a.
24.b.
03/2013
DRAFT
For Federal Reserve Bank Use Only
FR Y-9C
Page 37 of 67
C.I.
Schedule HC-N—Past Due and Nonaccrual Loans,
Leases, and Other Assets
(Column A)
Past due
30 through 89 days
and still accruing
1.
2.
3.
4.
5.
6.
7.
8.
9.
Dollar Amounts in Thousands
Loans secured by real estate:
a. Construction, land development, and other
land loans in domestic offices:
(1) 1– 4 family residential construction loans ...
(2) Other construction loans and all land
development and other land loans .......
b. Secured by farmland in domestic offices.....
c. Secured by 1– 4 family residential
properties in domestic offices:
(1) Revolving, open-end loans secured by
1– 4 family residential properties and
extended under lines of credit .............
(2) Closed-end loans secured by 1– 4
family residential properties:
(a) Secured by first liens ...................
(b) Secured by junior liens .................
d. Secured by multifamily (5 or more)
residential properties in domestic offices.....
e. Secured by nonfarm nonresidential
properties in domestic offices:
(1) Loans secured by owner-occupied
nonfarm non-residential properties .......
(2) Loans secured by other nonfarm
nonresidential properties....................
f. In foreign offices....................................
Loans to depository institutions and
acceptances of other banks:
a. U.S. banks and other U.S. depository
institutions............................................
b. Foreign banks .......................................
Loans to finance agricultural production and
other loans to farmers.................................
Commercial and industrial loans ..................
Loans to individuals for household, family, and
other personal expenditures:
a. Credit cards .........................................
b. Automobile loans ...................................
c. Other consumer loans (includes single
payment, installment, all student loans, and
revolving credit plans other than credit cards)..
Loans to foreign
governments and official institutions ..............
All other loans ...........................................
Lease financing receivables:
a. Leases to individuals for household, family,
and other personal expenditures ...............
b. All other leases .....................................
Total loans and leases (sum of items 1 through 8.b) ..
BHCK
Amount
(Column B)
Past due
90 days or more
and still accruing
BHCK
Amount
(Column C)
Nonaccrual
BHCK
Amount
F172
F174
F176
1.a.(1)
F173
3493
F175
3494
F177
3495
1.a.(2)
1.b.
5398
5399
5400
1.c.(1)
C236
C238
C237
C239
C229
C230
1.c.(2)(a)
1.c.(2)(b)
3499
3500
3501
1.d.
F178
F180
F182
1.e.(1)
F179
B572
F181
B573
F183
B574
1.e.(2)
1.f.
5377
5380
5378
5381
5379
5382
2.a.
2.b.
1594
1606
1597
1607
1583
1608
3.
4.
B575
K213
B576
K214
B577
K215
5.a.
5.b.
K216
K217
K218
5.c.
5389
5459
5390
5460
5391
5461
6.
7.
F166
F169
1406
F167
F170
1407
F168
F171
1403
8.a.
8.b.
9.
Amounts reported by loan and lease category in Schedule HC-N, items 1 through 8, above include guaranteed and unguaranteed
portions of past due and nonaccrual loans and leases. Report in items 11 and 12 below certain guaranteed loans and leases that have
already been included in the amounts reported in items 1 through 8.
03/2018
DRAFT
FR Y-9C
Page 38 of 67
Schedule HC-N—Continued
(Column A)
Past due
30 through 89 days
and still accruing
Dollar Amounts in Thousands
10. Debt securities and other assets (exclude
other real estate owned and other
repossessed assets) .............................
11. Loans and leases reported in items 1
through 8 above which are wholly or partially guaranteed by the U.S.Government
(excluding loans and leases covered by
loss-sharing agreements with the FDIC) ....
a. Guaranteed portion of loans and leases
(exclude rebooked "GNMA loans")
included in item 11 above ...................
b. Rebooked "GNMA loans" that have
been repurchased or are eligible for
repurchase included in item 11 above ...
12. Loans and leases in items 1 through 8
above which are covered by
loss-sharing agreements with the FDIC:
a. Loans secured by real estate in
domestic offices:
(1) Construction, land development,
and other land loans:
(a) 1– 4 family residential
construction loans ...................
(b) Other construction loans and
all land development and
other land loans ......................
(2) Secured by farmland.....................
(3) Secured by 1– 4 family residential
properties:
(a) Revolving, open-end loans
secured by 1– 4 family residential
properties and extended under
lines of credit ..........................
(b) Closed-end loans secured by
1– 4 family residential properties:
(1) Secured by first liens ............
(2) Secured by junior liens..........
(4) Secured by multifamily (5 or
more) residential properties ............
(5) Secured by nonfarm
nonresidential properties:
(a) Loans secured by owneroccupied nonfarm nonresidential
properties ...............................
(b) Loans secured by other non-farm
nonresidential properties............
BHCK
Amount
(Column B)
Past due
90 days or more
and still accruing
BHCK
Amount
(Column C)
Nonaccrual
BHCK
Amount
3505
3506
3507
10.
K036
K037
K038
11.
K039
K040
K041
11.a.
K042
K043
K044
11.b.
BHDM
BHDM
BHDM
K045
K046
K047
12.a.(1)(a)
K048
K051
K049
K052
K050
K053
12.a.(1)(b)
12.a.(2)
K054
K055
K056
12.a.(3)(a)
K057
K060
K058
K061
K059
K062
12.a.(3)(b)(1)
K063
K064
K065
12.a.(4)
K066
K067
K068
12.a.(5)(a)
K069
K070
K071
12.a.(5)(b)
12.a.(3)(b)(2)
b.–d. Not applicable.
03/2018
DRAFT
FR Y-9C
Page 39 of 67
Schedule HC-N—Continued
(Column A)
Past due
30 through 89 days
and still accruing
Dollar Amounts in Thousands BHCK
12. e. All other loans and leases ........................ K087
f. Portion of covered loans and leases
included in items 12.a through 12.e
above that is protected by FDIC losssharing agreements ............................... K102
Amount
(Column B)
Past due
90 days or more
and still accruing
BHCK
Amount
(Column C)
Nonaccrual
BHCK
Amount
K088
K089
12.e.
K103
K104
12.f.
Memoranda
Dollar Amounts in Thousands
1. Loans restructured in troubled debt
restructurings included in Schedule HC-N,
items 1 through 7, above (and not reported in
Schedule HC-C, Memorandum item 1):
a. Construction, land development, and other
land loans in domestic offices:
(1) 1–4 family residential construction loans ..
(2) Other construction loans and all land
development and other land loans .........
b. Loans secured by 1– 4 family residential
properties in domestic offices....................
c. Secured by multifamily (5 or more) residential properties in domestic offices ..........
d. Secured by nonfarm nonresidential
properties in domestic offices:
(1) Loans secured by owner-occupied
nonfarm nonresidential properties .........
(2) Loans secured by other nonfarm
nonresidential properties .....................
BHDM
K105
Amount
BHDM
K106
Amount
BHDM
Amount
K107
M.1.a.(1)
M.1.a.(2)
K108
K109
K110
BHCK
BHCK
BHCK
F661
F662
F663
BHDM
BHDM
BHDM
K111
K112
K113
M.1.c.
K114
K115
K116
M.1.d.(1)
K117
K118
K119
M.1.d.(2)
M.1.b.
03/2018
DRAFT
FR Y-9C
Page 40 of 67
Schedule HC-N—Continued
Memoranda–Continued
(Column A)
Past due
30 through 89 days
and still accruing
Dollar Amounts in Thousands BHCK
1. e. Commercial and industrial loans:
(1) To U.S. addressees (domicile)............ K120
(2) To non-U.S. addressees (domicile)...... K123
f. All other loans (include loans to individuals
for household, family, and other personal
expenditures) ...................................... K126
Amount
(Column B)
Past due
90 days or more
and still accruing
BHCK
Amount
(Column C)
Nonaccrual
BHCK
Amount
K121
K124
K122
K125
M.1.e.(1)
M.1.e.(2)
K127
K128
M.1.f.
BHDM
BHDM
BHDM
K130
K131
K132
BHCK
BHCK
BHCK
K138
K139
K140
M.1.f.(2)
K274
K277
K275
K278
K276
K279
M.1.f.(3)(a)
M.1.f.(3)(b)
K280
K281
K282
M.1.f.(3)(c)
HK26
HK27
HK28
M.1.g.
6558
6559
6560
M.2.
3508
1912
1913
M.3.
C240
C241
C226
M.5.a.
F664
F667
F665
F668
F666
F669
M.5.b.(1)
M.5.b.(2)
Itemize and describe loan categories
included in item 1.f, above that exceed 10
percent of total loans restructured in troubled
debt restructurings that are past due 30 days
or more or in non-accrual status (sum of
Memorandum items 1.a through 1.f, columns
A through C):
(1) Loans secured by farmland in domestic
offices ...........................................
(2) Loans to finance agricultural production
and other loans to farmers .................
(3) Loans to individuals for household,
family, and other personal expenditures:
(a) Credit cards ...............................
(b) Automobile loan ..........................
(c) Other consumer loans (includes
single payment, installment, all
student loans, and revolving credit
plans other than credit cards ..........
g. Total loans restructured in troubled debt
restructurings included in Schedule HC-N
items 1 through 7, above (sum of Memorandum items 1.a.(1) through item 1.f)1 ....
2. Loans to finance commercial real estate,
construction, and land development activities
(not secured by real estate) included in
Schedule HC-N, items 4 and 7 above ..........
3. Loans and leases included in Schedule
HC-N, items 1, 2, 4, 5, 6, 7, and 8 extended
to non-U.S. addressees ...........................
4. Not applicable.
5. Loans and leases held-for-sale and loans
measured at fair value (included in
Schedule HC-N, items 1 through 8 above)
a. Loans and leases held for sale ...............
b. Loans measured at fair value:
(1) Fair value.......................................
(2) Unpaid principal balance ...................
M.1.f.(1)
1. Exclude amounts reported in Memorandum items 1.f.(1) through 1.f.(3) when calculating the total in Memorandum item 1.g.
03/2018
DRAFT
FR Y-9C
Page 41 of 67
Schedule HC-N—Continued
Memoranda–Continued
Item 6 is to be reported only by holding companies with total consolidated assets of $1 billion or more, or with $2 billion or more in par/
notional amounts of off-balance-sheet derivative contracts (as reported in Schedule HC-L, items 11.a through 11.e).
(Column A)
Past due
30 through 89 days
Dollar Amounts in Thousands BHCK
6. Derivative contracts:
Fair value of amounts carried as assets .......... 3529
Amount
(Column B)
Past due
90 days or more
BHCK
Amount
M.6.
3530
Dollar Amounts in Thousands BHCK
7. Additions to nonaccrual assets during the quarter ............................................................. C410
8. Nonaccrual assets sold during the quarter ....................................................................... C411
(Column A)
Past due
30 through 89 days
and still accruing
Dollar Amounts in Thousands BHCK
9. Purchased credit-impaired loans accounted for in
accordance with FASB ASC 310-30 (former
1
AICPA Statement of Position 03-3):
a. Outstanding balance ............................... L183
b. Amount included in Schedule HC-N, items 1
through 7, above .................................... L186
Amount
(Column B)
Past due
90 days or more
and still accruing
BHCK
Amount
Amount
M.7.
M.8.
(Column C)
Nonaccrual
BHCK
Amount
L184
L185
M.9.a.
L187
L188
M.9.b.
1. Memorandum items 9.a and 9.b should be completed only by holding companies that have not yet adopted ASU 2016-13.
03/2019
06/2015
DRAFT
FR Y-9C
Page 42 of 67
Schedule HC-P—1–4 Family Residential Mortgage Banking Activities in Domestic Offices
Schedule HC-P is to be completed by (1) all holding companies with $1 billion or more in total assets1 and (2) holding companies
with less than $1 billion in total assets at which either 1– 4 family residential mortgage loan originations and purchases for resale2
from all sources, loan sales, or quarter-end loans held for sale or trading in domestic offices exceed $10 million for two consecutive
quarters.
Dollar Amounts in Thousands
1. Retail originations during the quarter of 1– 4 family residential mortgage loans for sale:2
a. Closed-end first liens..................................................................................................
b. Closed-end junior liens ...............................................................................................
c. Open-end loans extended under lines of credit:
(1) Total commitment under the lines of credit ................................................................
(2) Principal amount funded under the lines of credit ........................................................
2. Wholesale originations and purchases during the quarter of 1– 4 family residential mortgage
loans for sale:2
a. Closed-end first liens..................................................................................................
b. Closed-end junior liens ...............................................................................................
c. Open-end loans extended under lines of credit:
(1) Total commitment under the lines of credit ................................................................
(2) Principal amount funded under the lines of credit .......................................................
3. 1– 4 family residential mortgages sold during the quarter:
a. Closed-end first liens..................................................................................................
b. Closed-end junior liens ...............................................................................................
c. Open-end loans extended under lines of credit:
(1) Total commitment under the lines of credit ................................................................
(2) Principal amount funded under the lines of credit ........................................................
4. 1– 4 family residential mortgages held for sale or trading at quarter-end (included in Schedule HC,
items 4.a and 5):
a. Closed-end first liens..................................................................................................
b. Closed-end junior liens ...............................................................................................
c. Open-end loans extended under lines of credit:
(1) Total commitment under the lines of credit .................................................................
(2) Principal amount funded under the lines of credit ........................................................
5. Noninterest income for the quarter from the sale, securitization, and servicing of 1– 4 family
residential mortgage loans (included in Schedule HI, items 5.c, 5.f, 5.g, and 5.i):
a. Closed-end 1– 4 family residential mortgage loans ...........................................................
BHCK
F066
F067
Amount
1.a.
1.b.
BHDM
F670
F671
1.c.(1)
1.c.(2)
BHCK
F068
F069
2.a.
2.b.
BHDM
F672
F673
2.c.(1)
2.c.(2)
BHCK
F070
F071
3.a.
3.b.
BHDM
F674
F675
3.c.(1)
3.c.(2)
BHCK
F072
F073
4.a.
4.b.
BHDM
F676
F677
4.c.(1)
4.c.(2)
BHCK
F184
5.a.
BHDM
b. Open-end 1– 4 family residential mortgage loans extended under lines of credit .....................
6. Repurchases and indemnifications of 1– 4 family residential mortgage loans during the quarter:
a. Closed-end first liens..................................................................................................
b. Closed-end junior liens ...............................................................................................
c. Open-end loans extended under lines of credit:
(1) Total commitment under the lines of credit .................................................................
(2) Principal amount funded under the lines of credit ........................................................
7. Representation and warranty reserves for 1– 4 family residential mortgage loans sold:
a. For representations and warranties made to U.S. government agencies and governmentsponsored agencies....................................................................................................
b. For representations and warranties made to other parties ...................................................
c. Total representation and warranty reserves (sum of items 7.a and 7.b) ..................................
F560
5.b.
F678
6.a.
6.b.
F679
F680
F681
6.c.(1)
6.c.(2)
BHCK
L191
L192
M288
7.a.
7.b.
7.c.
1. The $1 billion asset size test is based on the total assets reported as of June 30, 2017. 2018
2. Exclude originations and purchases of 1– 4 family residential mortgage loans that are held for investment.
03/2019
03/2018
DRAFT
FR Y-9C
Page 43 of 67
Schedule HC-Q—Assets and Liabilities Measured at Fair Value on a Recurring Basis
Schedule HC-Q is to be completed by all holding companies.
(Column A)
Total Fair Value
Reported on
Schedule HC
Dollar Amounts in Thousands
Assets
1. Available-for-sale debt and equity securities
with readily determinable fair values not held
for trading1 ..............................................
2. Federal funds sold and securities
purchased under agreements to resell ..........
3. Loans and leases held for sale ....................
4. Loans and leases held for investment ...........
5. Trading assets:
a. Derivative assets .................................
BHCY
JA36
Amount
(Column B)
LESS: Amounts Netted
in the Determination
of Total Fair Value
BHCK
Amount
(Column C)
Level 1 Fair Value
Measurements
BHCK
Amount
(Column D)
Level 2 Fair Value
Measurements
BHCK
Amount
(Column E)
Level 3 Fair Value
Measurements
BHCK
Amount
G474
G475
G476
G477
1.
G478
G483
G479
G484
G480
G485
G481
G486
G482
G487
G488
G489
G490
G491
G492
2.
3.
4.
G493
G494
G495
G496
5.a.
G498
G499
G500
G501
5.b.
BHCK
BHCT
3543
BHCK
b. Other trading assets .............................
(1) Nontrading securities at fair value
with changes in fair value reported
in current earnings (included in
Schedule HC-Q, item 5.b, above) .......
6. All other assets ........................................
7. Total assets measured at fair value on a
recurring basis .........................................
G497
F240
F684
F692
F241
F242
G391
G392
G395
G396
G804
5.b.(1)
6.
G502
G503
G504
G505
G506
7.
F686
F694
F253
F254
8.
G508
G509
G510
G511
9.
G512
G513
G514
G515
10.a.
G516
G517
G518
G519
G520
G521
G526
G805
G522
G527
G806
G523
G528
G807
G524
G529
G808
G525
G530
G809
10.b.
11.
12.
13.
G531
G532
G533
G534
G535
14.
Liabilities
8. Deposits ................................................ F252
9. Federal funds purchased and securities
sold under agreements to repurchase ........... G507
BHCT
10. Trading liabilities:
a. Derivative liabilities ............................... 3547
BHCK
11.
12.
13.
14.
b. Other trading liabilities...........................
Other borrowed money ..............................
Subordinated notes and debentures .............
All other liabilities......................................
Total liabilities measured at fair value on a
recurring basis .........................................
1. For holding companies that have adopted ASU 2016-01, which includes provisions for governing the accounting for investments in equity securities, the amount reported in item 1, column A,
must equal the sum of Schedule HC, item 2.b and 2.c. For holding companies that have not adopted ASU 2106-01, the amount reported in item 1, column A, must equal Schedule HC, items 2.b.
03/2018
DRAFT
FR Y-9C
Page 44 of 67
Schedule HC-Q—Continued
Memoranda
(Column A)
Total Fair Value
Reported on
Schedule HC
Dollar Amounts in Thousands
1. All other assets (itemize and describe amounts
included in Schedule HC-Q, item 6 that are
greater than $100,000 and exceed 25 percent
of item 6):
a. Mortgage servicing assets .......................
b. Nontrading derivative assets ....................
BHTX
c. G546
BHTX
d. G551
BHTX
e. G556
BHTX
f. G561
2. All other liabilities (itemize and describe
amounts included in Schedule HC-Q, item 13
that are greater than $100,000 and exceed 25
percent of item 13):
a. Loan commitments
(not accounted for as derivatives).............
b. Nontrading derivative liabilities .................
BHTX
c. G571
BHTX
d. G576
BHTX
e. G581
BHTX
f. G586
BHCK
Amount
(Column B)
LESS: Amounts Netted
in the Determination
of Total Fair Value
BHCK
Amount
(Column C)
Level 1 Fair Value
Measurements
BHCK
Amount
(Column D)
Level 2 Fair Value
Measurements
BHCK
Amount
(Column E)
Level 3 Fair Value
Measurements
BHCK
Amount
G536
G541
G546
G537
G542
G547
G538
G543
G548
G539
G544
G549
G540
G545
G550
G551
G556
G561
G552
G557
G562
G553
G558
G563
G554
G559
G564
G555
G560
G565
M.1.a.
M.1.b.
M.1.c.
M.1.d.
M.1.e.
M.1.f.
F261
G566
G571
G576
G581
G586
F689
G567
G572
G577
G582
G587
F697
G568
G573
G578
G583
G588
F262
G569
G574
G579
G584
G589
F263
G570
G575
G580
G585
G590
M.2.a.
M.2.b.
M.2.c.
M.2.d.
M.2.e.
M.2.f.
09/2016
DRAFT
FR Y-9C
Page 45 of 67
Schedule HC-Q—Continued
Memoranda
(Column A)
Consolidated
Dollar Amounts in Thousands
Memorandum items 3 and 4 are to be completed by holding companies
that have elected to measure loans included in Schedule HC-C, items
1 through 9, at fair value under a fair value option.
3. Loans measured at fair value:
a. Loans secured by real estate..............................................
(1) Construction, land development, and other land loans.........
(2) Secured by farmland (including farm residential and other
improvements)............................................................
(3) Secured by 1– 4 family residential properties:
(a) Revolving, open-end loans secured by 1– 4 family
residential properties and extended under lines of credit ..
(b) Closed-end loans secured by 1– 4 family residential
properties:
(i) Secured by first liens............................................
(ii) Secured by junior liens .........................................
(4) Secured by multifamily (5 or more) residential properties .....
(5) Secured by nonfarm nonresidential properties ...................
b. Commercial and industrial loans .........................................
c. Loans to individuals for household, family, and other personal
expenditures (i.e., consumer loans) (includes purchased paper):
(1) Credit cards ...............................................................
(2) Other revolving credit plans ...........................................
(3) Automobile loans.........................................................
(4) Other consumer loans (includes single payment, installment,
and all student loans) ...................................................
d. Other loans.....................................................................
4. Unpaid principal balances of loans measured at fair value
(reported in memorandum item 3):
a. Loans secured by real estate..............................................
(1) Construction, land development, and other land loans.........
(2) Secured by farmland (including farm residential and other
improvements)............................................................
(3) Secured by 1– 4 family residential properties:
(a) Revolving, open-end loans secured by 1– 4 family
residential properties and extended under lines of credit ..
(b) Closed-end loans secured by 1– 4 family residential
properties:
(i) Secured by first liens............................................
(ii) Secured by junior liens .........................................
(4) Secured by multifamily (5 or more) residential properties .....
(5) Secured by nonfarm nonresidential properties ...................
b. Commercial and industrial loans .........................................
c. Loans to individuals for household, family, and other personal
expenditures (i.e., consumer loans) (includes purchased paper):
(1) Credit cards ...............................................................
(2) Other revolving credit plans ...........................................
(3) Automobile loans .........................................................
(4) Other consumer loans (includes single payment,
installment, and all student loans) ...................................
d. Other loans ....................................................................
BHCK
Amount
(Column B)
Domestic Offices
BHDM
F608
Amount
F578
M.3.a.
M.3.a.(1)
F579
M.3.a.(2)
F580
M.3.a.(3)(a)
F581
F582
F583
F585
F584
F585
M.3.a.(3)(b)(i)
M.3.a.(3)(b)(ii)
M.3.a.(4)
M.3.a.(5)
M.3.b.
F586
F587
K196
F586
F587
K196
M.3.c.(1)
M.3.c.(2)
M.3.c.(3)
K208
F589
K208
F589
M.3.c.(4)
M.3.d.
F590
M.4.a.
M.4.a.(1)
F591
M.4.a.(2)
F592
M.4.a.(3)(a)
F593
F609
F597
F597
M.4.a.(3)(b)(i)
M.4.a.(3)(b)(ii)
M.4.a.(4)
M.4.a.(5)
M.4.b.
F598
F599
K195
F598
F599
K195
M.4.c.(1)
M.4.c.(2)
M.4.c.(3)
K209
F601
K209
F601
M.4.c.(4)
M.4.d.
F594
F595
F596
03/2017
DRAFT
a. To be completed only by institutions that have adopted ASU 2016-13:
Does your institution have a CECL transition election in effect as of the quarter-end report date?
(enter "1" for Yes; enter "0" for No. )
For Federal Reserve Bank Use Only
0=No XXXX
1=Yes XXXXC.I.
FR Y-9C
Page 46 of 67
Schedule HC-R—Regulatory Capital
Part I. Regulatory Capital Components and Ratios
Dollar Amounts in Thousands BHCA
Common Equity Tier 1 Capital
1. Common stock plus related surplus, net of treasury stock and unearned employee stock
ownership plan (ESOP) shares ............................................................................................. P742
1
Amount
1.
BHCT
2. Retained earnings .............................................................................................................. 3247
2.
BHCA
3. Accumulated other comprehensive income (AOCI).................................................................... B530
a. AOCI opt-out election (enter "1" for Yes; enter "0" for No.)
(Advanced approaches institutions must enter "0" for No.) ..............................................................
BHCA
4. Common equity tier 1 minority interest includable in common equity tier 1 capital ............................ P839
5. Common equity tier 1 capital before adjustments and deductions (sum of items 1 through 4) ............. P840
Common Equity Tier 1 Capital: Adjustments and Deductions
6. LESS: Goodwill net of associated deferred tax liabilities (DTLs) ...................................................
7. LESS: Intangible assets (other than goodwill and mortgage servicing assets (MSAs)), net of
associated DTLs ................................................................................................................
8. LESS: Deferred tax assets (DTAs) that arise from net operating loss and tax credit carryforwards, net
of any related valuation allowances and net of DTLs .................................................................
9. AOCI-related adjustments
(if entered “1” for Yes in item 3.a, complete only items 9.a through 9.e; if entered “0” for
No in item 3.a, complete only item 9.f):
a. LESS: Net unrealized gains (losses) on available-for-sale securities
2
(if a gain, report as a positive value; if a loss, report as a negative value)1 ..................................
b. LESS: Net unrealized loss on available-for-sale preferred stock classified as an equity security
3
under GAAP and available-for-sale equity exposures (report loss as a positive value)2 .................
c. LESS: Accumulated net gains (losses) on cash flow hedges
(if a gain, report as a positive value; if a loss, report as a negative value) ....................................
d. LESS: 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 (if
a gain, report as a positive value; if a loss, report as a negative value) ......................................
e. LESS: Net unrealized gains (losses) on held-to-maturity securities that are included in AOCI
(if a gain, report as a positive value; if a loss, report as a negative value) ...................................
f. To be completed only by holding companies that entered “0” for No in item 3.a:
LESS: Accumulated net gain (loss) on cash flow hedges included in AOCI, net of applicable
income taxes, that relate to the hedging of items that are not recognized at fair value on the
balance sheet (if a gain, report as a positive value; if a loss, report as a negative value) ..................
10. Other deductions from (additions to) common equity tier 1 capital before threshold-based deductions:
a. LESS: Unrealized net gain (loss) related to changes in the fair value of liabilities that are due to
changes in own credit risk (if a gain, report as a positive value; if a loss, report as a
negative value)...............................................................................................................
b. LESS: All other deductions from (additions to) common equity tier 1 capital
before threshold-based deductions ....................................................................................
11. LESS: Non-significant investments in the capital of unconsolidated financial institutions in the form of
common stock that exceed the 10 percent threshold for non-significant investments.........................
12. Subtotal (item 5 minus items 6 through 11) ..............................................................................
2.a
3.
0=No
BHCA
1=Yes P838
3.a.
Amount
4.
5.
P841
6.
P842
7.
P843
8.
P844
9.a.
P845
9.b.
P846
9.c.
P847
9.d.
P848
9.e.
P849
9.f.
Q258
10.a.
P850
10.b.
P851
P852
11.
12.
1.
2 Holding companies that entered "1" for Yes in item 3.a and have adopted ASU 2016-01, which includes provisions governing the accounting for
investments in equity securities, should report net unrealized gains (losses) on available-for-sale debt securities in item 9.a. Holding companies
that entered "1" for Yes in item 3.a and have not adopted ASU 2016-01 should report net unrealized gains (losses) on available-for-sale debt and
equity securities in item 9.a.
2.
for
3 Item 9.b is to be completed only by holding companies that entered "1" for Yes in item 3.a and have not adopted ASU 2016-01. See instructions
03/2019
03/2018
further detail on ASU 2016-01.
1. Institutions that have adopted ASU 2016-13 and have elected to apply the CECL transition provision should include the applicable portion of the CECL
transitional amount in this item.
DRAFT
FR Y-9C
Page 47 of 67
Schedule HC-R—Continued
Part I.—Continued
Dollar Amounts in Thousands
13. LESS: Significant investments in the capital of unconsolidated financial institutions in the form of
common stock, net of associated DTLs, that exceed the 10 percent common equity tier 1 capital
deduction threshold.............................................................................................................
14. LESS: MSAs, net of associated DTLs, that exceed the 10 percent common equity tier 1 capital
deduction threshold.............................................................................................................
15. LESS: 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 ......................................................................
16. LESS: Amount of significant investments in the capital of unconsolidated financial institutions in
the form of common stock, net of associated DTLs; 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 ............................................................................................
17. LESS: Deductions applied to common equity tier 1 capital due to insufficient amounts of additional
tier 1 capital and tier 2 capital to cover deductions......................................................................
18. Total adjustments and deductions for common equity tier 1 capital (sum of items 13 through 17) ........
19. Common equity tier 1 capital (item 12 minus item 18) ................................................................
Additional Tier 1 Capital
20. Additional tier 1 capital instruments plus related surplus .............................................................
21. Non-qualifying capital instruments subject to phase out from additional tier 1 capital ........................
22. Tier 1 minority interest not included in common equity tier 1 capital...............................................
23. Additional tier 1 capital before deductions (sum of items 20, 21, and 22) ........................................
24. LESS: Additional tier 1 capital deductions ................................................................................
25. Additional tier 1 capital (greater of item 23 minus item 24, or zero)................................................
BHCA
Amount
P853
13.
P854
14.
P855
15.
P856
16.
P857
P858
17.
18.
19.
P859
P860
P861
P864
P865
20.
21.
22.
23.
24.
25.
Tier 1 Capital
26. Tier 1 capital (sum of items 19 and 25).................................................................................... 8274
26.
Tier 2 Capital
27. Tier 2 capital instruments plus related surplus ..........................................................................
28. Non-qualifying capital instruments subject to phase out from tier 2 capital ......................................
29. Total capital minority interest that is not included in tier 1 capital ...................................................
4,5
30. a. Allowance for loan and lease losses includable in tier 2 capital ................................................
b. (Advanced approaches holding companies that exit parallel run only): Eligible credit reserves
includable in tier 2 capital .................................................................................................
31. 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 3 .......................................
6
32. a. Tier 2 capital before deductions (sum of items 27 through 30.a, plus item 31) .............................
b. (Advanced approaches holding companies that exit parallel run only): Tier 2 capital before
deductions (sum of items 27 through 29, plus items 30.b and 31) .............................................
P862
P863
P866
P867
P868
5310
27.
28.
29.
30.a.
BHCW
5310
30.b.
BHCA
Q257
P870
31.
32.a.
BHCW
P870
32.b.
BHCA
33. LESS: Tier 2 capital deductions ............................................................................................. P872
33.
34. a. Tier 2 capital (greater of item 32.a minus item 33, or zero) ...................................................... 5311
BHCW
b. (Advanced approaches holding companies that exit parallel run only): Tier 2 capital
(greater of item 32.b minus item 33, or zero) ......................................................................... 5311
34.a.
BHCA
Total Capital
3792
35.
a.
Total
capital
(sum
of
items
26
and
34.a)
..............................................................................
4. Institutions that have adopted ASU 2016-13 should report in item 30.a the ACL, as defined in the regulatory capital rule.
b. (Advanced
holding
companies
that exit
only): Total
capital
BHCWportion of the ACL
5. Institutions
that haveapproaches
adopted ASU
2016-13
and have elected
to parallel
apply therun
transition
provision
should subtract the applicable
(sum
of items
26 and
34.b)
transitional
amount
from item
30.a.
See................................................................................................
instructions for further detail on ASU 2016-13.
3792
34.b.
35.a.
35.b.
63. Item 31 is to be completed only by holding companies that have not adopted ASU 2016-01, which includes provisions governing the
accounting for investments in equity securities. See instructions for further detail on ASU 2016-01.
03/2018
03/2019
DRAFT
FR Y-9C
Page 48 of 67
Schedule HC-R—Continued
Part I.—Continued
Dollar Amounts in Thousands
Total Assets for the Leverage Ratio
7
36. Average total consolidated assets ..................................................................................
37. LESS: Deductions from common equity tier 1 capital and additional tier 1 capital (sum of
items 6, 7, 8, 10.b, 11, 13 through 17, and certain elements of item 24 - see instructions)...............
38. LESS: Other deductions from (additions to) assets for leverage ratio purposes .......................
39. Total assets for the leverage ratio (item 36 minus items 37 and 38) .......................................
Amount
BHCX
3368
36.
BHCA
P875
37.
B596
38.
39.
A224
Total Risk-Weighted Assets
40. a. Total risk-weighted assets (from Schedule HC-R, Part II item 31) ..................................... A223
BHCW
b. (Advanced approaches holding companies that exit parallel run only): Total risk-weighted
assets using advanced approaches rule (from FFIEC 101 Schedule A, item 60).................. A223
40.a.
40.b.
Column A
Column B
BHCA Percentage BHCW Percentage
Risk-Based Capital Ratios*
41. Common equity tier 1 capital ratio (Column A: item 19 divided by item 40.a) (Advanced
approaches holding companies that exit parallel run only: Column B: item 19 divided by
item 40.b).......................................................................................................... P793
42. Tier 1 capital ratio (Column A: item 26 divided by item 40.a) (Advanced approaches
holding companies that exit parallel run only: Column B: item 26 divided by item 40.b) ....... 7206
43. Total capital ratio (Column A: item 35.a divided by item 40.a) (Advanced approaches
holding companies that exit parallel run only: Column B: item 35.b divided by item 40.b)...... 7205
BHCA
P793
41.
7206
42.
7205
43.
Percentage
Leverage Capital Ratios*
44. Tier 1 leverage ratio (item 26 divided by item 39) ...................................................................... 7204
45. Advanced approaches holding companies only: Supplementary leverage ratio
(From FFIEC 101 Schedule A, Table 2, item 2.22) ..................................................................... H036
BHCA
44.
45.
Percentage
Capital Buffer*
46. Institution-specific capital buffer necessary to avoid limitations on distributions and discretionary
bonus payments:
a. Capital conservation buffer ............................................................................................... H311
b. (Advanced approaches holding companies that exit parallel run only): Total applicable
capital buffer.................................................................................................................. H312
Dollar Amounts in Thousands BHCA
Institutions must complete items 47 and 48 if the amount in item 46.a is less than or equal to the applicable
minimum capital conservation buffer:
47. Eligible retained income ....................................................................................................... H313
48. Distributions and discretionary bonus payments during the quarter ............................................... H314
46.a.
46.b.
Amount
47.
48.
* Report each ratio and buffer as a percentage, rounded to four decimal places, e.g., 12.3456.
7. Institutions that have adopted ASU 2016-13 and have elected to apply the transition provision include the applicable portion of the
CECL transitional amount in item 36.
09/2016
03/2019
DRAFT
FR Y-9C
Page 49 of 67
Schedule HC-R—Continued
Part II. Risk-Weighted Assets
This schedule is to be submitted on a consolidated basis.
Holding companies (HC) are required to assign a 100 percent risk-weight to all assets not specifically assigned a risk-weight under Subpart D of the Federal Reserve's
regulatory capital rules1 and not deducted from tier 1 or tier 2 capital.
(Column B)
Adjustments
to Totals
Reported in
Column A
(Column C)
0%
2%
4%
10%
Amount
Amount
Amount
Amount
Amount
Amount
BHCK D957
BHCK S396
BHCK D958
(Column A)
Totals From
Schedule
HC
Dollar Amounts in Thousands
Balance Sheet Asset
Categories2
1. Cash and balances
due from depository
institutions....................
2. Securities:
a. Held-to-maturity
securities.................
3
b. Available-for-sale debt
securities and equity
securities with readily
determinable fair values
not held for trading .....
3. Federal funds sold and
securities purchased under
agreements to resell:
a. Federal funds sold
(in domestic offices)...
b. Securities purchased
under agreements to
resell ......................
3
4. Loans and leases held for
sale:
a. Residential mortgage
exposures ...............
b. High volatility
commercial real estate
exposures................
(Column D)
(Column E)
(Column F)
(Column G)
(Column H)
(Column I)
(Column J)
20%
50%
100%
150%
Amount
Amount
Amount
Amount
BHCK D959
BHCK S397
BHCK D960
BHCK S398
Allocation by Risk-Weight Category
1.
BHCK D961
BHCK S399
BHCK D962
BHCK HJ74
BHCK HJ75
BHCK D963
BHCK D964
BHCK D965
BHCK S400
2.a.
BHCK JA21
BHCK S402
BHCK D967
BHCK HJ76
BHCK HJ77
BHCK D968
BHCK D969
BHCK D970
BHCK S403
2.b.
BHCK D971
BHCK D972
BHCK D973
BHCK S410
BHCK D974
BHCK S411
3.a.
BHCK H171
BHCK H172
3.b.
BHCK S413
BHCK S414
BHCK H173
BHCK S415
BHCK S416
BHCK S417
4.a.
BHCK S419
BHCK S420
BHCK H174
BHCK H175
BHCK H176
BHCK H177
1. For bank holding companies, 12 CFR Part 217 and 225; and for covered savings and loan holding companies, 12 CFR Part 217.
2. All securitization exposures held as on-balance sheet assets of the reporting institution are to be excluded from items 1 through 8 and are to be reported instead in item 9.
3. Institutions that have adopted ASU 2016-13 should report as a negative number allowances includable in tier 2 capital in Column B, which excludes PCD allowances.
BHCK S421
4.b.
03/2018
03/2019
DRAFT
FR Y-9C
Page 50 of 67
Schedule HC-R—Continued
Part II. Risk-Weighted Assets—Continued
(Column K)
(Column L)
(Column M)
(Column N)
(Column O)
(Column P)
(Column Q)
4.
5.
(Column S)
Application of Other RiskWeighting Approaches3
Allocation by Risk-Weight Category
Dollar Amounts in Thousands
Balance Sheet Asset
Categories (continued)
1. Cash and balances
due from depository
institutions.......................................
2. Securities:
a. Held-to-maturity
securities....................................
b. Available-for-sale debt
securities and equity
securities with readily
determinable fair values
not held for trading ........................
3. Federal funds sold and
securities purchased under
agreements to resell:
a. Federal funds sold
(in domestic offices)......................
b. Securities purchased
under agreements to
resell .........................................
4. Loans and leases held for
sale:
a. Residential mortgage
exposures ..................................
b. High volatility
commercial real estate
exposures...................................
(Column R)
250%4
300%
400%
600%
625%
937.5%
1250%
Exposure
Amount
Risk-Weighted
Asset Amount
Amount
Amount
Amount
Amount
Amount
Amount
Amount
Amount
Amount
1.
2.a.
BHCK H270
BHCK S405
BHCK S406
BHCK H271
BHCK H272
2.b.
3.a.
3.b.
BHCK H273
BHCK H274
4.a.
BHCK H275
BHCK H276
4.b.
3. Includes, for example, investments in mutual funds/investment funds, exposures collateralized by securitization exposures or mutual funds, exposures to which the collateral haircut approach
is applied, separate account bank-owned life insurance, and default fund contributions to central counterparties.
4. Column K - 250% risk weight is applicable to advanced approaches holding companies only. The 250% risk weight currently is not applicable to non-advanced approaches
holding companies.
03/2018
03/2019
DRAFT
FR Y-9C
Page 51 of 67
Schedule HC-R—Continued
Part II. Risk-Weighted Assets—Continued
(Column B)
Adjustments
to Totals
Reported in
Column A
(Column C)
0%
2%
4%
10%
Amount
Amount
Amount
Amount
Amount
Amount
BHCK S423
BHCK S424
BHCK S425
BHCK HJ78
BHCK S431
BHCK S432
BHCK S433
BHCK HJ80
(Column A)
Totals From
Schedule
HC
Dollar Amounts in Thousands
4. Loans and leases held for
sale (continued):
c. Exposures past due
90 days or more or
on nonaccrual5 ..........
6
d. All other
exposures................
5. Loans and leases
held for investment: 7
a. Residential mortgage
exposures................
b. High volatility
commercial real estate
exposures................
c. Exposures past due
90 days or more or on
nonaccrual6 ..............
8
d. All other exposures ....
6. LESS: Allowance for loan
and lease losses ...........
9
(Column D)
(Column E)
(Column F)
(Column G)
(Column H)
(Column I)
(Column J)
20%
50%
100%
150%
Amount
Amount
Amount
Amount
BHCK HJ79
BHCK S426
BHCK S427
BHCK S428
BHCK S429
BHCK HJ81
BHCK S434
BHCK S435
BHCK S436
BHCK S437
Allocation by Risk-Weight Category
4.c.
4.d.
BHCK S439
BHCK S440
BHCK H178
BHCK S441
BHCK S442
BHCK S443
5.a.
BHCK S445
BHCK S446
BHCK H179
BHCK H180
BHCK H181
BHCK H182
BHCK S447
5.b.
BHCK S449
BHCK S450
BHCK S451
BHCK HJ82
BHCK HJ83
BHCK S452
BHCK S453
BHCK S454
BHCK S455
BHCK S457
BHCK S458
BHCK S459
BHCK HJ84
BHCK HJ85
BHCK S460
BHCK S461
BHCK S462
BHCK S463
BHCX 3123
BHCY 3123
5.c.
5.d.
6.
6.5. For loans and leases held for sale, exclude residential mortgage exposures, high volatility commercial real estate exposures, or sovereign exposures that are past due 90 days or more or on nonaccrual.
8. 6. For loans and leases held for investment, exclude residential mortgage exposures, high volatility commercial real estate exposures, or sovereign exposures that are past due 90 days or more or on nonaccrual.
7. Institutions that have adopted ASU 2016-13 should report PCD allowances in items 5.a through 5.d, column B as a negative
number.
9. Institutions that have adopted ASU 2016-13 should report in item 6, column A the ACL for loans and leases.
03/2019
03/2018
DRAFT
FR Y-9C
Page 52 of 67
Schedule HC-R—Continued
Part II. Risk-Weighted Assets—Continued
(Column K)
(Column L)
(Column M)
(Column N)
(Column O)
(Column P)
(Column Q)
Dollar Amounts in Thousands
4. Loans and leases held for
sale (continued):
c. Exposures past due
90 days or more or
12
on nonaccrual9 .............................
d. All other
exposures...................................
5. Loans and leases
held for investment:
a. Residential mortgage
exposures...................................
b. High volatility
commercial real estate
exposures...................................
c. Exposures past due
90 days or more or on
13
nonaccrual 10 ................................
Amount
11
(Column S)
Application of Other RiskWeighting Approaches7
Allocation by Risk-Weight Category
250%8
(Column R)
10
300%
400%
600%
625%
937.5%
1250%
Exposure
Amount
Risk-Weighted
Asset Amount
Amount
Amount
Amount
Amount
Amount
Amount
Amount
Amount
BHCK H277
BHCK H278
BHCK H279
BHCK H280
4.c.
4.d.
BHCK H281
BHCK H282
5.a.
BHCK H283
BHCK H284
5.b.
BHCK H285
BHCK H286
BHCK H287
BHCK H288
5.c.
5.d.
d. All other exposures .......................
6. LESS: Allowance for loan
and lease losses ..............................
10.
11.
12.
13.
6.
7. Includes, for example, investments in mutual funds/investment funds, exposures collateralized by securitization exposures or mutual funds, exposures to which the collateral haircut approach is
applied, separate account bank-owned life insurance, and default fund contributions to central counterparties.
8. Column K - 250% risk weight is applicable to advanced approaches holding companies only. The 250% risk weight currently is not applicable to non-advanced approaches
holding companies.
9. For loans and leases held for sale, exclude residential mortgage exposures, high volatility commercial real estate exposures, or sovereign exposures that are past due 90 days or more or on nonaccrual.
10. For loans and leases held for investment, exclude residential mortgage exposures, high volatility commercial real estate exposures, or sovereign exposures that are past due 90 days or more or
on nonaccrual.
03/2018
03/2019
DRAFT
FR Y-9C
Page 53 of 67
Schedule HC-R—Continued
Part II. Risk-Weighted Assets—Continued
(Column A)
Totals From
Schedule
HC
Dollar Amounts in Thousands
(Column B)
Adjustments
to Totals
Reported in
Column A
(Column C)
(Column D)
(Column E)
(Column F)
(Column G)
(Column H)
(Column I)
(Column J)
50%
100%
150%
Allocation by Risk-Weight Category
0%
2%
4%
10%
Amount
20%
Amount
Amount
Amount
Amount
Amount
Amount
Amount
Amount
Amount
BHCK D976
BHCK S466
BHCK D977
BHCK HJ86
BHCK HJ87
BHCK D978
BHCK D979
BHCK D980
BHCK S467
BHCK D981
BHCK S469
BHCK D982
BHCK HJ88
BHCK HJ89
BHCK D983
BHCK D984
BHCK D985
BHCK H185
7.
7. Trading Assets ..............
14,15, 16
8. All other assets11 ............
a. Separate account
bank-owned life
insurance ................
b. Default fund
contributions to central
counterparties ..........
14.
8.
8.a.
8.b.
11. Includes premises and fixed assets; other real estate owned; investments in unconsolidated subsidiaries and associated companies; direct and indirect investments in real estate ventures;
intangible assets; and other assets.
15. Institutions that have adopted ASU 2016-13 and have elected to apply the transition provision should subtract the applicable
portion of the DTA transitional amount from item 8, column B.
16. Institutions that have adopted ASU 2016-13 should report as a negative number the allowances includable in tier 2 capital in
item 8, column B, which excludes PCD allowances.
03/2018
03/2019
DRAFT
FR Y-9C
Page 54 of 67
Schedule HC-R—Continued
Part II. Risk-Weighted Assets—Continued
(Column K)
(Column L)
(Column M)
(Column N)
(Column O)
(Column P)
(Column Q)
Dollar Amounts in Thousands
18
300%
400%
(Column S)
Application of Other RiskWeighting Approaches12
Allocation by Risk-Weight Category
250%13
(Column R)
600%
625%
937.5%
1250%
Amount
Amount
Amount
Exposure
Amount
17
Risk-Weighted
Asset Amount
Amount
Amount
Amount
Amount
Amount
Amount
BHCK H289
BHCK H186
BHCK H290
BHCK H187
BHCK H291
BHCK H292
BHCK H293
BHCK H188
BHCK S470
BHCK S471
BHCK H294
BHCK H295
7.
7. Trading Assets .................................
19
8. All other assets14 ...............................
a. Separate account
bank-owned life
insurance ...................................
b. Default fund
contributions to central
counterparties .............................
17.
18.
19.
8.
BHCK H296
BHCK H297
8.a.
BHCK H298
BHCK H299
8.b.
12. Includes, for example, investments in mutual funds/investment funds, exposures collateralized by securitization exposures or mutual funds, exposures to which the collateral haircut approach is
applied, separate account bank-owned life insurance, and default fund contributions to central counterparties.
13. Column K - 250% risk weight is applicable to advanced approaches holding companies only. The 250% risk weight currently is not applicable to non-advanced approaches
holding companies.
14. Includes premises and fixed assets; other real estate owned; investments in unconsolidated subsidiaries and associated companies; direct and indirect investments in real estate ventures;
intangible assets; and other assets.
03/2019
03/2018
DRAFT
FR Y-9C
Page 55 of 67
Schedule HC-R—Continued
Part II. Risk-Weighted Assets—Continued
(Column A)
Totals
Dollar Amounts in Thousands
Securitization Exposures: On-and Off-Balance Sheet
9. On-balance sheet securitization exposures:
21
a. Held-to-maturity securities..........................................................................................
(Column B)
Adjustments
to Totals
Reported in
Column A
(Column Q)
(Column T)
Allocation by
Risk-Weight
Category
Total Risk-Weighted Asset
Amount by Calculation
Methodology
SSFA15
Amount
(Column U)
20
Amount
Amount
1250%
Amount
Gross-Up
Amount
BHCK S475
BHCK S476
BHCK S477
BHCK S478
BHCK S479
BHCK S480
BHCK S481
BHCK S482
BHCK S483
BHCK S484
BHCK S485
BHCK S486
BHCK S487
BHCK S488
BHCK S489
BHCK S490
BHCK S491
BHCK S492
BHCK S493
BHCK S494
BHCK S495
BHCK S496
BHCK S497
BHCK S498
BHCK S499
9.a.
b. Available-for-sale securities ........................................................................................
9.b.
9.c.
c. Trading assets .........................................................................................................
9.d.
d. All other on-balance sheet securitization exposures.........................................................
10.
10. Off-balance sheet securitization exposures ........................................................................
(Column A)
Totals From
Schedule
HC
Dollar Amounts in Thousands
11. Total balance sheet
assets16 .................
22
(Column B)
Adjustments
to Totals
Reported in
Column A
(Column C)
(Column D)
(Column E)
(Column F)
(Column G)
(Column H)
(Column I)
(Column J)
50%
100%
150%
Allocation by Risk-Weight Category
0%
2%
4%
10%
Amount
Amount
Amount
Amount
Amount
Amount
BHCT 2170
BHCK S500
BHCK D987
BHCK HJ90
BHCK HJ91
20%
Amount
Amount
Amount
Amount
BHCK D988
BHCK D989
BHCK D990
BHCK S503
11.
(Column K)
(Column L)
(Column M)
(Column N)
(Column O)
(Column P)
(Column Q)
Allocation by Risk-Weight Category
250%17
Dollar Amounts in Thousands
11. Total balance sheet
22
assets14 .............................................................
20.
22.
23.
23
300%
400%
600%
625%
937.5%
Amount
Amount
Amount
Amount
Amount
Amount
BHCK S504
BHCK S505
BHCK S506
BHCK S507
(Column R)
Application of
Other RiskWeighting
Approaches
1250%
Exposure
Amount
Amount
Amount
BHCK S510
BHCK H300
15. Simplified Supervisory Formula Approach.
16. For each of columns A through R of item 11, report the sum of items 1 through 9. For item 11, the sum of columns B through R must equal column A.
17. Column K - 250% risk weight is applicable to advanced approaches holding companies only. The 250% risk weight currently is not applicable to non-advanced approaches
holding companies.
21. Institutions that have adopted ASU 2016-13 should report as a negative number allowances includable in tier 2 capital in item 9.a, column B, which
excludes PCD allowances.
11.
03/2018
03/2019
DRAFT
FR Y-9C
Page 56 of 67
Schedule HC-R—Continued
Part II. Risk-Weighted Assets—Continued
(Column A)
Face, Notional, CCF18
or Other
Amount
Dollar Amounts in Thousands
Derivatives, Off-Balance
Sheet Items, and Other
Items Subject to RiskWeighting (Excluding
Securitization
Exposure)20 26
12. Financial standby
letters of credit ........
13. Performance standby
letters of credit and
transaction-related
contingent items ......
14. Commercial and
similar letters of credit
with an original
maturity of one year
or less ...................
15. Retained recourse
on small business
obligations sold
with recourse ..........
24.
25.
26.
Amount
BHCK D991
(Column B)
24
Credit
Equivalent
Amount19
(Column C)
(Column D)
(Column E)
(Column F)
(Column G)
(Column H)
(Column I)
(Column J)
Allocation by Risk-Weight Category
25
0%
2%
4%
10%
20%
50%
100%
150%
Amount
Amount
Amount
Amount
Amount
Amount
Amount
Amount
Amount
BHCK D992
BHCK D993
BHCK HJ92
BHCK HJ93
BHCK D994
BHCK D995
BHCK D996
BHCK S511
12.
1.0
BHCK D997
BHCK D998
BHCK D999
BHCK G603
BHCK G604
BHCK G605
BHCK S512
13.
0.5
BHCK G606
BHCK G607
BHCK G608
BHCK HJ94
BHCK HJ95
BHCK G609
BHCK G610
BHCK G611
BHCK S513
14.
0.2
BHCK G612
BHCK G613
BHCK G614
BHCK G615
BHCK G616
1.0
BHCK G617
BHCK S514
15.
18. Credit conversion factor.
19. Column A multiplied by credit conversion factor. For each of items 12 through 21, the sum of columns C through J plus column R must equal column B.
20. All derivatives and off-balance sheet items that are securitization exposures are to be excluded from items 12 through 21 and are to be reported instead in item 10.
03/2017
03/2019
DRAFT
FR Y-9C
Page 57 of 67
Schedule HC-R—Continued
Part II. Risk-Weighted Assets—Continued
(Column A)
Face, Notional, CCF21
or Other
Amount
27
(Column B)
Credit
Equivalent
Amount22
(Column C)
27.
28.
29.
30.
(Column E)
(Column F)
(Column G)
(Column H)
(Column I)
(Column J)
50%
100%
150%
Allocation by Risk-Weight Category
28
0%
Dollar Amounts in Thousands
16. Repo-style
29
transactions23 ...........
17. All other off-balance
sheet liabilities .........
18. Unused commitments:
(exclude unused
commitments to
asset-backed
commercial paper
conduits):
a. Original maturity of
one year or less ....
b. Original maturity
exceeding one
year ...................
19. Unconditionally
cancelable
commitments...........
20. Over-the-counter
derivatives ..............
21. Centrally cleared
derivatives ..............
22. Unsettled transactions
30
(failed trades)24 .........
(Column D)
2%
4%
10%
Amount
Amount
Amount
Amount
Amount
Amount
BHCK S515
BHCK S516
BHCK S517
BHCK S518
BHCK S519
BHCK G619
BHCK G620
20%
Amount
Amount
Amount
Amount
BHCK S520
BHCK S521
BHCK S522
BHCK S523
BHCK G621
BHCK G622
BHCK G623
BHCK S524
16.
1.0
BHCK G618
17.
1.0
BHCK S525
BHCK S526
BHCK S527
BHCK HJ96
BHCK HJ97
BHCK S528
BHCK S529
BHCK S530
BHCK S531
18.a.
0.2
BHCK G624
BHCK G625
BHCK G626
BHCK HJ98
BHCK HJ99
BHCK G627
BHCK G628
BHCK G629
BHCK S539
18.b.
0.5
BHCK S540
BHCK S541
19.
0.0
BHCK S542
BHCK S543
BHCK HK00
BHCK HK01
BHCK S549
BHCK S550
BHCK S551
BHCK S552
BHCK S544
BHCK S545
BHCK S546
BHCK S547
BHCK S548
BHCK S554
BHCK S555
BHCK S556
BHCK S557
BHCK H194
BHCK H195
BHCK H196
BHCK H197
20.
21.
BHCK H191
BHCK H193
22.
21. Credit conversion factor.
22. For items 18.b. and 19, column A multiplied by credit conversion factor.
23. Includes securities purchased under agreements to resell (reverse repos), securities sold under agreements to repurchase (repos), securities borrowed, and securities lent.
24. For item 22, the sum of columns C through Q must equal column A.
03/2017
03/2019
DRAFT
FR Y-9C
Page 58 of 67
Schedule HC-R—Continued
Part II. Risk-Weighted Assets—Continued
(Column O)
(Column P)
(Column Q)
Allocation by Risk-Weight Category
Dollar Amounts in Thousands
16. Repo-style
32
transactions26 ................................................................................................................
17. All other off-balance
sheet liabilities ..............................................................................................................
18. Unused commitments:
(exclude unused
commitments to
asset-backed
commercial paper
conduits):
a. Original maturity of
one year or less .........................................................................................................
b. Original maturity
exceeding one
year ........................................................................................................................
19. Unconditionally
cancelable
commitments................................................................................................................
20. Over-the-counter
derivatives ...................................................................................................................
21. Centrally cleared
derivatives ...................................................................................................................
22. Unsettled transactions
33
(failed trades)27 ..............................................................................................................
31.
32.
33.
625%
937.5%
1250%
Amount
Amount
Amount
(Column R)
(Column S)
Application of Other RiskWeighting Approaches25
31
Credit Equivalent Risk-Weighted
Amount
Asset Amount
Amount
Amount
BHCK H301
BHCK H302
16.
17.
BHCK H303
BHCK H304
18.a.
BHCK H307
BHCK H308
18.b.
19.
BHCK H309
BHCK H310
20.
21.
BHCK H198
BHCK H199
BHCK H200
22.
25. Includes, for example, exposures collateralized by securitization exposures or mutual funds and exposures to which the collateral haircut approach is applied.
26. Includes securities purchased under agreements to resell (reverse repos), securities sold under agreements to repurchase (repos), securities borrowed, and securities lent.
27. For item 22, the sum of columns C through Q must equal column A.
09/2016
03/2019
DRAFT
FR Y-9C
Page 59 of 67
Schedule HC-R—Continued
Part II. Risk-Weighted Assets—Continued
(Column C)
(Column D)
(Column E)
(Column F)
(Column G)
(Column H)
(Column I)
(Column J)
Allocation by Risk-Weight Category
Dollar Amounts in Thousands
23. Total assets, derivatives,
off-balance sheet items,
and other items subject
to risk weighting by riskweight category (for
each of columns C
through P, sum of items
11 through 22; for
column Q, sum of items
10 through 22) ....................................................
24. Risk weight factor ................................................
25. Risk-weighted assets
by risk-weight
category (for each
column, item 23
multiplied by
item 24) .............................................................
0%
2%
4%
10%
20%
50%
100%
150%
Amount
Amount
Amount
Amount
Amount
Amount
Amount
Amount
BHCK G630
BHCK S558
BHCK S559
BHCK S560
BHCK G631
BHCK G632
BHCK G633
BHCK S561
X 0%
X 2%
X 4%
X 10%
X 20%
X 50%
X 100%
X 150%
BHCK G634
BHCK S569
BHCK S570
BHCK S571
BHCK G635
BHCK G636
BHCK G637
BHCK S572
23.
24.
25.
03/2015
DRAFT
FR Y-9C
Page 60 of 67
Schedule HC-R—Continued
Part II. Risk-Weighted Assets—Continued
(Column K)
(Column L)
(Column M)
(Column N)
(Column O)
(Column P)
(Column Q)
Allocation by Risk-Weight Category
250%28
Dollar Amounts in Thousands
23. Total assets, derivatives,
off-balance sheet items,
and other items subject
to risk weighting by riskweight category (for
each of columns C
through P, sum of items
11 through 22; for
column Q, sum of items
10 through 22) .......................................................................
24. Risk weight factor ...................................................................
25. Risk-weighted assets
by risk-weight
category (for each
column, item 23
multiplied by
item 24) ................................................................................
26.
27.
28.
29.
30.
31.
34.
36.
34
300%
400%
600%
625%
937.5%
1250%
Amount
Amount
Amount
Amount
Amount
Amount
Amount
BHCK S562
BHCK S563
BHCK S564
BHCK S565
BHCK S566
BHCK S567
BHCK S568
X 250%
X 300%
X 400%
X 600%
X 625%
X 937.5%
X 1250%
BHCK S573
BHCK S574
BHCK S575
BHCK S576
BHCK S577
BHCK S578
BHCK S579
Dollar Amounts in Thousands
35
Risk-weighted assets for purposes of calculating the allowance for loan and lease losses 1.25 percent threshold......................................
Standardized market-risk weighted assets (applicable only to holding companies that are covered by the market risk capital rules) ..............
35, 36
Risk-weighted assets before deductions for excess allowance of loan and lease losses and allocated risk transfer risk reserve29 ..................
35
LESS: Excess allowance for loan and lease losses ......................................................................................................................
LESS: Allocated transfer risk reserve .........................................................................................................................................
Total risk-weighted assets (item 28 minus items 29 and 30)............................................................................................................
23.
24.
25.
BHCK
Totals
Amount
S580
S581
B704
A222
3128
G641
26.
27.
28.
29.
30.
31.
28. Column K - 250% risk weight is applicable to advanced approaches holding companies only. The 250% risk weight currently is not applicable to non-advanced approaches
holding companies. 35. Institutions that have adopted ASU 2016-13 should report the allowance for credit losses in items 26, 28 and 29.
29. Sum of items 2.b. through 20, column S; items 9.a., 9.b., 9.c., 9.d., and 10, columns T and U; item 25, columns C through Q; and item 27 (if applicable).
03/2019
03/2018
DRAFT
FR Y-9C
Page 61 of 67
Schedule HC-R—Continued
Part II. Risk-Weighted Assets—Continued
Memoranda
Dollar Amounts in Thousands BHCK
1. Current credit exposure across all derivative contracts covered by the regulatory capital rules ..................................................................... G642
(Column A)
One year or less
Dollar Amounts in Thousands
2. Notional principal amounts of over-the-counter derivative contracts:
a. Interest rate .....................................................................................
b. Foreign exchange rate and gold...........................................................
c. Credit (investment grade reference asset)..............................................
d. Credit (non-investment grade reference asset)........................................
e. Equity ............................................................................................
f. Precious metals (except gold) .............................................................
g. Other .............................................................................................
3. Notional principal amounts of centrally cleared derivative contracts:
a. Interest rate .....................................................................................
b. Foreign exchange rate and gold ..........................................................
c. Credit (investment grade reference asset) .............................................
d. Credit (non-investment grade reference asset) .......................................
e. Equity ............................................................................................
f. Precious metals (except gold) .............................................................
g. Other .............................................................................................
BHCK
Amount
With a remaining maturity of
(Column B)
Over one year
through five years
BHCK
Amount
Amount
M.1.
(Column C)
Over 5 years
Amount
BHCK
S582
S585
S588
S591
S594
S597
S600
S583
S586
S589
S592
S595
S598
S601
S584
S587
S590
S593
S596
S599
S602
M.2.a.
M.2.b.
M.2.c.
M.2.d.
M.2.e.
M.2.f.
M.2.g.
S603
S606
S609
S612
S615
S618
S621
S604
S607
S610
S613
S616
S619
S622
S605
S608
S611
S614
S617
S620
S623
M.3.a.
M.3.b.
M.3.c.
M.3.d.
M.3.e.
M.3.f.
M.3.g.
Dollar Amounts in Thousands BHCK
4. Standardized market risk-weighted assets attributable to specific risk (included in Schedule HC-R, item 27)................................................... S624
5. Amount of allowances for credit losses on purchased credit-deteriorated assets1:
a. Loans and leases held for investment
b. Held-to-maturity debt securities
c. Other financial assets measured at amortized cost
Amount
M.4.
xxxx
M.5.a
M.5.b
xxxx
M.5.c
XXXX
1. Memorandum items 5.a through 5.c should be completed only by institutions that have adopted ASU 2016-13.
03/2015
03/2019
DRAFT
FR Y-9C
Page 62 of 67
For Federal Reserve Bank Use Only
C.I.
Schedule HC-S—Servicing, Securitization, and Asset Sale Activities
C000
Dollar Amounts in Thousands
Securitization Activities
1. Outstanding principal balance of assets
sold and securitized with servicing retained
or with recourse or other seller-provided
credit enhancements ..............................
2. Maximum amount of credit exposure
arising from recourse or other sellerprovided credit enhancements provided to
structures reported in item 1 in the form of:
a. Credit enhancing interest-only strips
(included in HC-B, HC-D, or HC-F) .......
b. Subordinated securities and other
residual interests ...............................
c. Standby letters of credit and other
enhancements ..................................
3. Reporting institution's unused commitments
to provide liquidity to structures reported in
item 1..................................................
4. Past due loan amounts included in item 1:
a. 30-89 days past due ..........................
(Column A)
1– 4 Family
Residential
Loans
(Column B)
Home
Equity
Lines
(Column C)
Credit
Card
Receivables
(Column D)
Auto
Loans
(Column E)
Other
Consumer
Loans
(Column F)
Commercial
and Industrial
Loans
(Column G)
All Other Loans,
All Leases, and
All Other Assets
Amount
Amount
Amount
Amount
Amount
Amount
Amount
BHCK B705
BHCK B706
BHCK B707
BHCK B708
BHCK B709
BHCK B710
BHCK B711
1.
BHCK B712
BHCK B713
BHCK B714
BHCK B715
BHCK B716
BHCK B717
BHCK B718
BHCK C393
BHCK C394
BHCK C395
BHCK C396
BHCK C397
BHCK C398
BHCK C399
BHCK C400
BHCK C401
BHCK C402
BHCK C403
BHCK C404
BHCK C405
BHCK C406
2.a.
2.b.
2.c.
BHCK B726
BHCK B727
BHCK B728
BHCK B729
BHCK B730
BHCK B731
BHCK B732
BHCK B733
BHCK B734
BHCK B735
BHCK B736
BHCK B737
BHCK B738
BHCK B739
BHCK B740
BHCK B741
BHCK B742
BHCK B743
BHCK B744
BHCK B745
BHCK B746
3.
4.a.
b. 90 days or more past due....................
5. Charge-offs and recoveries on assets sold
and securitized with servicing retained or
with recourse or other seller-provided credit
enhancements (calendar year-to-date):
4.b.
BHCK B747
BHCK B748
BHCK B749
BHCK B750
BHCK B751
BHCK B752
BHCK B753
BHCK B754
BHCK B755
BHCK B756
BHCK B757
BHCK B758
BHCK B759
BHCK B760
5.a.
a. Charge-offs ......................................
b. Recoveries.......................................
Ż
5.b.
03/2006
DRAFT
Schedule HC-S—Continued
Dollar Amounts in Thousands
6. Amount of ownership (or seller's)
interests carried as:
a. Securities (included in HC-B) ...........
FR Y-9C
Page 63 of 67
(Column A)
1–4 Family
Residential
Loans
(Column B)
Home
Equity
Lines
(Column C)
Credit
Card
Receivables
(Column D)
Auto
Loans
(Column E)
Other
Consumer
Loans
(Column F)
Commercial
and Industrial
Loans
(Column G)
All Other Loans,
All Leases, and
All Other Assets
Amount
Amount
Amount
Amount
Amount
Amount
Amount
BHCK B761
BHCK B762
BHCK B763
BHCK B500
BHCK B501
BHCK B502
6.a.
6.b.
b. Loans (included in HC-C) ................
7. Past due loan amounts included in
interests reported in item 6.a:
a. 30-89 days past due .......................
BHCK B764
BHCK B765
BHCK B766
BHCK B767
BHCK B768
BHCK B769
7.a.
7.b.
b. 90 days or more past due ................
8. Charge-offs and recoveries on loan
amounts included in interests reported
in item 6.a (calendar year-to-date):
a. Charge-offs ..................................
BHCK B770
BHCK B771
BHCK B772
BHCK B773
BHCK B774
BHCK B775
8.a.
8.b.
b. Recoveries ...................................
For Securitization Facilities Sponsored By
or Otherwise Established By Other
Institutions
9. Maximum amount of credit exposure
arising from credit enhancements
provided by the reporting institution to
other institutions' securitization structures
in the form of standby letters of credit,
purchased subordinated securities, and
other enhancements ............................
10. Reporting institution's unused
commitments to provide liquidity to other
institutions' securitization structures ........
Asset Sales
11. Assets sold with recourse or other sellerprovided credit enhancements and not
securitized .........................................
12. Maximum amount of credit exposure
arising from recourse or other sellerprovided credit enhancements provided to
assets reported in item 11......................
BHCK B776
BHCK B777
BHCK B778
BHCK B779
BHCK B780
BHCK B781
BHCK B782
9.
BHCK B783
BHCK B784
BHCK B785
BHCK B786
BHCK B787
BHCK B788
BHCK B789
10.
BHCK B790
BHCK B791
BHCK B792
BHCK B793
BHCK B794
BHCK B795
BHCK B796
11.
BHCK B797
BHCK B798
BHCK B799
BHCK B800
BHCK B801
BHCK B802
BHCK B803
12.
03/2006
DRAFT
FR Y-9C
Page 64 of 67
Schedule HC-S—Continued
Memoranda
1.
2.
3.
4.
Dollar Amounts in Thousands
Small business obligations transferred with recourse under Section 208 of the Riegle Community Development and Regulatory
Improvement Act of 1994:
a. Outstanding principal balance ...............................................................................................................................................
b. Amount of retained recourse on these obligations as of the report date .........................................................................................
Outstanding principal balance of assets serviced for others (includes participations serviced for others):
a. 1– 4 family residential mortgages serviced with recourse or other servicer-provided credit enhancements ............................................
b. 1– 4 family residential mortgages serviced with no recourse or other servicer-provided credit enhancements ........................................
c. Other financial assets1 .........................................................................................................................................................
d. 1– 4 family residential mortgages serviced for others that are in process of foreclosure at quarter-end (includes closed-end and
open-end loans) ................................................................................................................................................................
Asset-backed commercial paper conduits:
a. Maximum amount of credit exposure arising from credit enhancements provided to conduit structures in the form of standby letters of
credit, subordinated securities, and other enhancements:
(1) Conduits sponsored by the bank, a bank affiliate, or the holding company ................................................................................
(2) Conduits sponsored by other unrelated institutions ..............................................................................................................
b. Unused commitments to provide liquidity to conduit structures:
(1) Conduits sponsored by the bank, a bank affiliate, or the holding company .................................................................................
(2) Conduits sponsored by other unrelated institutions ...............................................................................................................
Outstanding credit card fees and finance charges (included in Schedule HC-S, item 1, column C)2 .........................................................
BHCK
Amount
A249
A250
M.1.a.
M.1.b.
B804
B805
A591
M.2.a.
M.2.b.
M.2.c.
F699
M.2.d.
B806
B807
M.3.a.(1)
M.3.a.(2)
B808
B809
C407
M.3.b.(1)
M.3.b.(2)
M.4.
1. Memorandum item 2.c is to be completed if the principal balance of other financial assets serviced for others is more than $10 million.
2. Memorandum item 4 is to be completed by (1) holding companies that, together with affiliated institutions, have outstanding credit card receivables (as defined in the instructions) that
exceed $500 million as of the report date or (2) holding companies that on a consolidated basis are credit card specialty holding companies (as defined in the instructions).
03/2013
DRAFT
Schedule HC-V—Variable Interest Entities
1
(Column A)
Securitization Vehicles
Dollar Amounts in Thousands
1. Assets of consolidated variable interest entities
(VIEs) that can be used only to settle obligations of
consolidated VIEs:
a. Cash and balances due from depository institutions
b. Held-to-maturity securities ................................
c. Available-for-sale securities ..............................
d. Securities purchased under agreements to resell...
e. Loans and leases held for sale ..........................
f. Loans and leases held for investment .................
g. Less: Allowance for loan and lease losses............
h. Trading assets (other than derivatives) ................
i. Derivative trading assets ..................................
j. Other real estate owned ...................................
k. Other assets ..................................................
2. Liabilities of consolidated VIEs for which creditors do
not have recourse to the general credit of the
reporting holding company:
a. Securities sold under agreements to repurchase ...
b. Derivative trading liabilities................................
c. Commercial paper ...........................................
d. Other borrowed money
(exclude commercial paper) ..............................
e. Other liabilities ...............................................
3. All other assets of consolidated VIEs
(not included in items 1.a through 1.k above) ...........
4. All other liabilities of consolidated VIEs
(not included in items 2.a through 2.e above) ...........
FR Y-9C
Page 65 of 67
BHCK
Amount
(Column B)
ABCP Conduits
BHCK
Amount
(Column C)
Other VIEs
BHCK
Amount
J981
J984
J987
J982
J985
J988
J983
J986
J989
J990
J993
J991
J994
J992
J995
J996
J999
K003
J997
K001
K004
J998
K002
K005
K006
K009
K012
K007
K010
K013
K008
K011
K014
K015
K018
K016
K019
K017
K020
K021
K022
K023
2.a.
2.b.
2.c.
K024
K027
K025
K028
K026
K029
2.d.
2.e.
K030
K031
K032
3.
K033
K034
K035
4.
1.a.
1.b.
1.c.
1.d.
1.e.
1.f.
1.g.
1.h.
1.i.
1.j.
1.k.
1. Institutions that have adopted ASU 2016-13 should report assets net of any applicable allowance for credit losses.
03/2019
03/2018
DRAFT
FR Y-9C
Page 66 of 67
Notes to the Balance Sheet—Predecessor Financial Items
For holding companies involved in a business combination(s) during the quarter, provide on the lines below quarterly average information for any acquired company(ies) with aggregated assets of $10 billion or more or 5 percent of the reporting holding company's total
consolidated assets as of the previous quarter-end, whichever is less.
1.
2.
3.
4.
Dollar Amounts in Thousands
Average loans and leases (held for investment and held for sale) ..................................................
Average earning assets ........................................................................................................
Average total consolidated assets ...........................................................................................
Average equity capital ..........................................................................................................
BHBC
Amount
3516
1.
2.
3.
4.
3402
3368
3519
Notes to the Balance Sheet (Other)
Enter in the lines provided below any additional information on specific line items on the balance sheet or its supporting schedules that
the holding company wishes to explain, that has been separately disclosed in the holding company's quarterly reports to its shareholders, in its press releases, or on its quarterly reports to the Securities and Exchange Commission (SEC).
Each additional piece of information disclosed should include the appropriate reference to schedule and item number, as well as a
description of the additional information and the dollar amount (in thousands of dollars) associated with that disclosure.
Example
A holding company has guaranteed a new loan for its leveraged Employee Stock Ownership Plan (ESOP) for $750 thousand and that
amount has increased the holding company's long-term unsecured debt by a material amount. The holding company has disclosed that
change to its stockholders and to the SEC. Enter on the line item below the following information:
BHCK
TEXT
0000
Amount
Sch. HC, item 16, New loan to holding company's ESOP guaranteed
by holding company
0000
750
Notes to the Balance Sheet (Other)
TEXT
1.
Dollar Amounts in Thousands BHCK
Outstanding issuances of perpetual preferred stock associated with the U.S. Department
of Treasury Community Development Capital Initiative (CDCI) program included in
Schedule HC, item 23, Perpetual preferred stock and related surplus (for Subchapter S
corporations, outstanding issuances of subordinated debt securities associated with
K141
CDCI included in Schedule HC, item 19.a, Subordinated notes and debentures)
Amount
1.
2. 5357
5357
2.
5358
3.
5359
4.
5360
5.
B027
6.
3. 5358
4. 5359
5. 5360
6. B027
03/2018
DRAFT
FR Y-9C
Page 67 of 67
Notes to the Balance Sheet (Other)—Continued
TEXT
7.
B028
8.
B029
9.
B030
10.
B031
11.
B032
12.
B033
13.
B034
14.
B035
15.
B036
16.
B037
17.
B038
18.
B039
19.
B040
20.
B041
Dollar Amounts in Thousands
BHCK
Amount
B028
7.
B029
8.
B030
9.
B031
10.
B032
11.
B033
12.
B034
13.
B035
14.
B036
15.
B037
16.
B038
17.
B039
18.
B040
19.
B041
20.
03/2003
| File Type | application/pdf |
| File Modified | 2019-03-28 |
| File Created | 2018-04-25 |