Recordkeeping FR Y-9C

DRAFT

FR Y-9C
Page 26 of 73

Schedule HC-C—Continued
Memoranda—Continued
(Column A)
Fair value of acquired
loans and leases at
acquisition date

Dollar Amounts in Thousands
Memorandum item 12.a, 12.b, 12.c, and 12.d are
to be completed semiannually in the June and
December reports only. Holding companies with
less than $5 billion in total assets should report
Memorandum item 12.e semiannually in June
and December and should leave 12.a, 12.b, 12.c,
and 12.d blank.1
12. Loans (not subject to the requirements of
FASB ASC 310-30 (former AICPA Statement
of Position 03-3))2 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 ..................
e. Loans and leases.................................

BHCK

Amount

(Column B)
Gross contractual
amounts receivable
at acquisition
BHCK

Amount

(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

KX60

KX61

KX62

M.12.c.
M.12.d.
M.12.e.

Dollar Amounts in Thousands

BHCK

13. Not applicable.
14. Pledged loans and leases .........................................................................................

G378

Amount

M.14.

1. Asset-size test is based on the total assets reported as of prior year June 30 report date.
2. Institutions that have adopted ASU 2016-13 should report only loans held for investment not considered purchased
credit-deteriorated in Memorandum item 12.

15. Not applicable
Amounts reported in Memorandum items 16.a and 16.b will not be made available to the
public on an individual basis.
16. Eligible loan modifications under Section 4013, Temporary Relief from Troubled Debt
Restructurings, of the 2020 Coronavirus Aid, Relief, and Economic Security Act:
a. Number of Section 4013 loans outstanding................................................................ LG24
b. Outstanding balance of Section 4013 loans................................................................ LG25

Number
Amount

M.16.a
M.16.b

06/2020
03/2020

DRAFT

FR Y-9C
Page 40 of 73

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.

Insert A

06/2020
03/2013

DRAFT
INSERT A

Dollar Amounts in Thousands
BHCK
1
25. U.S. Small Business Administration Paycheck Protection Program (PPP) loans
and the Federal Reserve PPP LŝƋƵŝĚŝƚLJ Facility (PPPLF):
a. Number of PPP loans outstanding………………………………………………………………….. LG26

Number

25.a.
ŵŽƵŶƚ

b. Outstanding balance of PPP loans…………………………………………………………………..
c. Outstanding balance of PPP loans pledged to the PPPLF…………………………………

LG27
LG28

25.b.
25.c.

LL57

25.d.

d. Quarterly average amount of PPP loans pledged to the PPPLF and
excluded from “Total assets for the leverage ratio” reported in Schedule
HC-R, Part I, item 30……………………………………………………………………………………….

1

Paycheck Protection Program (PPP) covered loans as defined in section 7(a)(36) of the Small Business Act (15
U.S.C. 636(a)(36)). The PPP was established by Section 1102 of the 2020 Coronavirus Aid, Relief, and
Economic Security Act.

06/2020