Recordkeeping FR Y-9C

These changes reflect the
SCB rule; changes are
effective 12-31-20.

DRAFT

Schedule HC-R—Regulatory Capital
Part I. Regulatory Capital Components and Ratios

For Federal Reserve Bank Use Only

FR Y-9C
Page 50 of 72

C.I.

Please note certain items may be renumbered
with the final rule due to the multi-capital proposal
that was out for comment 12-27-19.

Dollar Amounts in Thousands BHCA
Common Equity Tier 1 Capital
1. Common stock plus related surplus, net of treasury stock and unearned employee stock
P742
ownership plan (ESOP) shares............................................................................................
KW00
2. Retained earnings1............................................................................................................
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.) ...........................................................................................

Amount

1.
2.

0=No

B530

a. AOCI opt-out election (enter "1" for Yes; enter "0" for No.)
(Advanced approaches institutions must enter "0" for No.)..............................................................

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
(if a gain, report as a positive value; if a loss, report as a negative value)2 ................................
b. LESS: Net unrealized loss on available-for-sale preferred stock classified as an equity security
under GAAP and available-for-sale equity exposures (report loss as a positive value) 3 ................
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).................

3.
0=No

BHCA

1=Yes P838
BHCA

4. Common equity tier 1 minority interest includable in common equity tier 1 capital...........................
5. Common equity tier 1 capital before adjustments and deductions (sum of items 1 through 4)............

2.a.

Amount

BHCA

3. Accumulated other comprehensive income (AOCI) ..................................................................

BHCA

1=Yes JJ29

3.a.

Amount

P839
P840

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.

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.
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.
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 for
further detail on ASU 2016-01.

December 2020
03/2019

DRAFT

FR Y-9C
Page 51 of 72

Schedule HC-R—Continued
Part I.—Continued
Dollar Amounts in Thousands
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).............................................................................
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)...............................................................

BHCA

Amount

Q258

10.a.

P850

10.b.

P851
P852

11.
12.

P853

13.

P854

14.

P855

15.

P856

16.

P857
P858
P859

17.
18.
19.

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) ..............................................

P860
P861
P862
P863
P864
P865

20.
21.
22.
23.
24.
25.

Tier 1 Capital
26. Tier 1 capital (sum of items 19 and 25) ..................................................................................

8274

26.

P866

27.
28.
29.
30.a.

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 .................................................
30. a. Allowance for loan and lease losses includable in tier 2 capital 4, 5 ............................................
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 capital6 .....................................

P867
P868
5310
BHCW

5310

30.b.

BHCA

Q257

4. Institutions that have adopted ASU 2016-13 should report the amount of adjusted allowances for credit losses (AACL), as defined in the
regulatory capital rule includable in tier 2 capital in item 30.a.
5. Institutions that have adopted ASU 2016-13 and have elected to apply the CECL transition provision should subtract the applicable
portion of the AACL transitional amount from the AACL, as defined in the regulatory capital rule, before determining the amount of
AACL includable in tier 2 capital. See instructions for further detail on the CECL transition provision.
6. Item 31 is to be completed only by holding companies that have not adopted ASU 2016-01, which includes provisions governing the accounting

31.

DRAFT
for investments in equity securities. See instructions for further detail on ASU 2016-01.

FR Y-9C
Page 52 of 72

12/2019

DRAFT

FR Y-9C
Page 53 of 72

Schedule HC-R—Continued
Part I.—Continued
Dollar Amounts in Thousands BHCA
P870
32. a. Tier 2 capital before deductions (sum of items 27 through 30.a, plus item 31)............................
BHCW
b. (Advanced approaches holding companies that exit parallel run only): Tier 2 capital before
P870
deductions (sum of items 27 through 29, plus items 30.b and 31) ...........................................

Amount

32.a.
32.b.

BHCA

P872
5311

33. LESS: Tier 2 capital deductions ...........................................................................................
34. a. Tier 2 capital (greater of item 32.a minus item 33, or zero) ....................................................
b. (Advanced approaches holding companies that exit parallel run only): Tier 2 capital
(greater of item 32.b minus item 33, or zero) .......................................................................

33.
34.a.

BHCW

5311

Total Capital
35. a. Total capital (sum of items 26 and 34.a).............................................................................
b. (Advanced approaches holding companies that exit parallel run only): Total capital
(sum of items 26 and 34.b) ..............................................................................................

34.b.

BHCA

3792

35.a.

BHCW

3792

35.b.

BHCA
Total Assets for the Leverage Ratio
7
KW03
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) ..................... P875
38. LESS: Other deductions from (additions to) assets for leverage ratio purposes.............................. B596
39. Total assets for the leverage ratio (item 36 minus items 37 and 38) ............................................. A224

Total Risk-Weighted Assets
40. a. Total risk-weighted assets (from Schedule HC-R, Part II item 31)............................................
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)...................................

36.
37.
38.
39.

A223

40.a.

BHCW

40.b.

A223

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

Leverage Capital Ratios*
44. Tier 1 leverage ratio (item 26 divided by item 39).....................................................................
45. Advanced approaches holding companies only: Supplementary leverage ratio
(From FFIEC 101 Schedule A, Table 2, item 2.22) ....................................................................

P793

41.

7206

42.

7205

43.

Percentage

7204

44.

H036

45.

* 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 CECL transition provision include the applicable portion of
the CECL transitional amount in item 36.

December 2020
03/2019

DRAFT

FR Y-9C
Page 54 of 72

Schedule HC-R—Continued
Part I.—Continued

for Holding Companies not
Subject to the Capital Plan Rule
(items 45-47)
BHCA

45.
46.
47.

Capital Buffer*
46. Institution-specific capital buffer necessary to avoid limitations on distributions and discretionary
bonus payments:
a. Capital conservation buffer .............................................................................................
b. (Advanced approaches holding companies that exit parallel run only): Total applicable
capital buffer................................................................................................................

capital conservation buffer

Percentage

H311

46.a.

H312

46.b.

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:
H313
47. Eligible retained income .....................................................................................................
H314
48. Distributions and discretionary bonus payments during the quarter .............................................

Amount

47.
48.

* Report each ratio and buffer as a percentage, rounded to four decimal places, e.g., 12.3456.

Supplementary Leverage Ratio
48.Advanced approaches and Category III holding companies only: Supplementary leverage
ratio (From FFIEC 101 Schedule A, Table 2, item 2.22)...............................................

Add Insert A

December 2020
09/2016

45.
46.
47.

DRAFT
Insert A

Risk-Based Capital Buffer for holding companies
subject to the Board’s capital plan rule only:
conservation buffer requirement
49. Capital
(sum of items 49.a through 49.c)

50.

(Column A)

(Column B)

Standardized Approach

Advanced approaches

MDRM

MDRM

Percentage

XXXX

XXXX

a. of which: Stress capital buffer or 2.500% (for advanced XXXX
approaches)
b. of which: GSIB surcharge (if applicable)………..
XXXX
c. of which: Countercyclical capital buffer
XXXX
amount (if applicable)………………………………………
Capital conservation buffer…………………………………

XXXX

Percentage
49.a.
49.b.
49.c.
50.

XXXX
XXXX

Leverage buffer and requirements for holding
companies subject to the capital plan rule:
51.
52.
53.

Total leverage exposure for the supplementary
leverage ratio (SLR) (if applicable)……………………………
Leverage buffer requirement (if
applicable)………………………………………
Leverage ratio buffer (if
applicable)…………………………………………………………………….

MDRM
XXXX
XXXX
XXXX

Percentage
51.
52.
53.
54.
55.
56.
57.

Maximum payout ratios and amounts for holding
companies subject to the capital plan rule:
54.

Eligible retained income………………………………………..

XXXX

55.

Maximum payout ratio………………………………………….

XXXX

56.

Maximum payout amount…………………………………….

XXXX

57.

Distributions and discretionary bonus payments
during the quarter …………………………….....

XXXX

December 2020