eZ-Audit: Electronic Submission of Financial Statements and Compliance Audits

Page 1 of 2

Proprietary/For-Profit – Supplemental Schedule (Borrower Defense) – Domestic
& Foreign Institutions
Primary Reserve Ratio
Primary Reserve Ratio:
Adjusted Equity
Total equity
Secure and Unsecured related party receivables and/or other related party assets
Unsecured related party receivables
Other Unsecured related party assets
Property, plant and equipment, net - including construction in progress and capital leases
Property, plant and equipment, net - pre-implementation less any construction in progress
Property, plant and equipment, net - post-implementation less any construction in progress with outstanding
Property, plant and equipment, net - post-implementation less any construction in progress with outstanding
Construction in progress
Lease right-of use asset
Lease right-of use asset - pre-implementation
Lease right-of use asset - post-implementation
Intangible assets
Post-employment and defined pension plan liabilities
Long-term debt - for long-term purposes and Construction in Process debt
Long-term debt for long-term purposes pre-implementation
Qualified Long–term debt for long-term purposes post-implementation for purchase of Property, Plant and
Line of Credit for Construction in progress
Lease right-of-use asset liability
Pre-Implementation right-of-use leases
Post-Implementation right-of-use leases
Total Expenses and Losses:
Total Operating Expenses and Losses:
Total Non-Operating Expenses and Losses
Comprehensive Losses
Discontinued Operations not classified as an operating expense
Change in accounting principle
Investment losses
Post-employment and defined pension plans losses less nonservice component of net periodic pension and

Equity Ratio
Equity Ratio:
Modified Equity
Total equity
Lease right-of use asset - pre-implementation
Lease right-of-use asset liabilities

Page 2 of 2
Intangible assets
Unsecured related party receivables and/or other related party assets
Unsecured other related party assets
Modified Assets:
Total assets
Lease right-of use asset - pre-implementation
Intangible assets
Unsecured related party receivables
Unsecured related party other assets

Net Income Ratio
Net Income Ratio:
Income Before Taxes
Net Income before income taxes (loss)
Net Comprehensive income (loss)
Total Revenue and Gains
Total Operating Revenues and Gains
Total Other Revenue and Gains
Comprehensive Income and Gains
Discontinued Operations not classified as an operating Gain
Change in Accounting Principle Gains