Fr Y-14a

Capital Assessments and Stress Testing Reports

FRY14A_20200630_i_draft

FR Y-14A

OMB: 7100-0341

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Modified June 2020 
 
 
OMB	No.	7100‐0341	
Expiration	Date:	December	31,	2022	

Instructions	for	the	
Capital	Assessments	and	Stress	Testing	Reports	
(Reporting Form FR Y-14A)

Please note that other than the revisions regarding the FR 
Y‐14A reporting requirements when firms resubmit their 
capital plans, which are proposed, the rest of the revisions 
are effective for the June 30, 2020, as of date. 

 
This Report is required by law: section 5 of the Bank Holding Company Act of 1956 (12 U.S.C. § 1844), 
section 10 of the Home Owners’ Loan Act (12 U.S.C. § 1467a(b)), and section 8 of the International Banking 
Act of 1978 (12 U.S.C. § 3106). Public reporting burden for this information collection is estimated to 
average 1,030 hours per response, 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 (7100‐0341), 
Washington, DC 20503

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Contents	

GENERAL INSTRUCTIONS ................................................................................................................................................. 33 
WHO	MUST	REPORT	...........................................................................................................................................................	44 
WHERE	TO	SUBMIT	THE	REPORTS	......................................................................................................................................	55 
WHEN	TO	SUBMIT	THE	REPORTS	........................................................................................................................................	66 
HOW	TO	PREPARE	THE	REPORTS:	.......................................................................................................................................	77 

Schedule A—Summary .................................................................................................................................................. 1010 
A.1	INCOME	STATEMENT,	BALANCE	SHEET,	AND	CAPITAL	...........................................................................................	1010 
A.1.a—Income Statement ............................................................................................................................... 1010 
A.1.b—Balance Sheet ..................................................................................................................................... 2626 
A.1.c—Risk‐Weighted Assets (RWA) ............................................................................................................... 4040 
A.1.c.1—Standardized RWA............................................................................................................................ 4040 
A.1.d—Capital ................................................................................................................................................. 4847 
A.2	RETAIL	.....................................................................................................................................................................	6564 
A.2.a—Retail Balance and Loss Projections .................................................................................................... 6564 
A.3	AFS/HTM	SECURITIES	..........................................................................................................................................	7070 
A.3.b—High‐Level OTTI Methodology and Assumptions for AFS and HTM Securities by Portfolio ................ 7272 
A.3.c—Projected OTTI for AFS and HTM Securities by Portfolio ..................................................................... 7272 
A.3.d— Projected OCI and Fair Value for AFS	and Impaired HTM .................................................................. 7272 
A.3.e—Actual AFS and HTM Fair Market Value Sources by Portfolio ............................................................. 7373 
A.3.f – Expected Credit Loss and Provision for Credit Loss ‐ HTM securities ................................................... 7373 
A.3.g – Expected Credit Loss and Provision for Credit Loss ‐ AFS securities .................................................... 7373 
A.4	TRADING	..................................................................................................................................................................	7474 
A.5	COUNTERPARTY	CREDIT	RISK	(CCR)	....................................................................................................................	8080 
A.6 	 BHC	OR	IHC	OR	SLHC	OPERATIONAL	RISK	SCENARIO	INPUTS	AND	PROJECTIONS	............................................	8181 
A.7	PRE‐PROVISION	NET	REVENUE	(PPNR)	...............................................................................................................	8382 
A.7.a—PPNR Projections Sub‐schedule ........................................................................................................... 8584 
A.7.b—PPNR Net Interest Income (NII) Sub‐schedule ..................................................................................... 9998 

Schedule B—Scenario ............................................................................................................................................... 120107 
Schedule C—Regulatory Capital Instruments ................................................................................................ 122109 
Schedule D

Regulatory Capital Transitions (Discontinued).................................................................. 142129 

Schedule E—Operational Risk .............................................................................................................................. 143130 
E.1—BHC,	SLHC	OR	IHC	LEGAL	RESERVES	REPORTING.......................................................................................	143130 
E.2—MATERIAL	RISK	IDENTIFICATION	...................................................................................................................	143130 
E.3—OPERATIONAL	RISK	SCENARIOS	.....................................................................................................................	143130 

Schedule F – Business Plan Changes ................................................................................................................... 144131 
F.1	–	MATERIAL	BUSINESS	PLAN	CHANGES	.............................................................................................................	144132 
F.2	–	PRO	FORMA	COMBINING	BALANCE	SHEET	FOR	MERGERS	AND	MATERIAL	ACQUISITIONS	............................	146134 

Collection of Supplemental CECL Information ............................................................................................... 148135 
Appendix A: Supporting Documentation .......................................................................................................... 151139 
 
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GENERAL	INSTRUCTIONS	
The Capital Assessments and Stress Testing Report (FR Y-14A report) collects detailed data on
quantitative projections of balance sheet assets and liabilities, income, losses, and capital across a
range of macroeconomic scenarios and qualitative information on methodologies used to develop
internal projections of capital across scenarios. It applies to bank holding companies (BHCs) with total
consolidated assets of $100 billion or more; intermediate holding companies (IHCs) with $100 billion
or more in total assets that are subsidiaries of foreign banking organizations; and covered savings and
loan holding companies of $100 billion or more in total consolidated assets (SLHCs).1
The FR Y-14A report is comprised of a Summary, Scenario, Regulatory Capital Instruments, Regulatory
Capital Transitions, Operational Risk, Business Plan Changes, and Retail Repurchase Exposure
schedules, each with multiple supporting sub-schedules. The number of schedules a BHC, IHC, or SLHC
must complete is subject to materiality thresholds and certain other criteria. For instance, large and
noncomplex firms2 are not required to complete certain sub-schedules. BHCs, IHCs, and SLHCs report
projections on the FR Y-14A schedules across supervisory scenarios provided by the Federal Reserve
(supervisory baseline and severely adverse), as well as BHC or IHC defined scenarios (BHC baseline
and BHC stress). One or more of the macroeconomic scenarios includes a market risk shock that the
BHCs, SLHCs or IHCs will assume when making trading and counterparty loss projections. The Federal
Reserve will provide details about the macroeconomic scenarios to the BHCs, SLHCs and IHCs.
BHCs, SLHCs and IHCs are also required to submit qualitative information supporting their
projections, including descriptions of the methodologies used to develop the internal projections of
capital across scenarios and other analyses that support their comprehensive capital plans. Further
information regarding the qualitative and technical requirements of required supporting
documentation is provided in individual schedules as appropriate, as well as in Appendix A:
Supporting Documentation.
As noted, this document includes requirements and supervisory expectations related to supporting
documentation for all BHCs, SLHCs and IHCs subject to the Y-14 reporting requirements. That
supporting documentation is intended to help to ensure that BHCs, SLHCs and IHCs subject to Y-14
reporting requirements provide accurate and comprehensive information for their Y-14 reports. In
certain cases, particularly as outlined in Appendix A, this document describes additional expectations
for certain capital planning practices to help support BHCs’, SLHCs’ and IHCs’ Y-14 reporting. However,
this document is not intended to describe the full set of expectations for capital planning. The full set of
capital planning expectations have been consolidated in two Federal Reserve two supervisory letters,
SR Letters 15-18 and 15-19, issued in December 2015. Importantly, those two SR letters clarify that
the capital planning expectations for LISCC3 and large and complex firms4 (as defined in those letters)
                                                            
Covered SLHCs are those which are not substantially engaged in insurance or commercial activities. For more
information, see the definition of “covered savings and loan holding company” provided in 12 CFR 217.2 and
12 CFR 238.2(ee).
2
 A large and noncomplex firm is a BHC or a U.S. intermediate holding company subsidiary of a foreign banking
organization (IHC) with total consolidated assets of at least $50 billion but less than $250 billion; total
consolidated nonbank assets of less than $75 billion, and is not a U.S. GSIB.
3
 A LISCC firm is a BHC that is subject to the Federal Reserve’s Large Institution Supervisory Coordinating
Committee (LISCC) framework.
4 A large and complex firm is a BHC, other than a LISCC firm, with total consolidated assets of $250 billion or
more, or nonbank assets of $75 billion or more.
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are higher than the expectations for Large and Noncomplex Firms (as defined in those letters).5 A BHC
or IHC should refer to SR Letter 15-18 or SR Letter 15-19, as applicable, for the capital planning
expectations applicable to that BHC or IHC (depending on the BHC’s or IHC’s size and complexity), as
this document applies to all BHCs and IHCs subject to Y-14 reporting. To the extent that this document
references expectations that may not be applicable to a large and noncomplex firm pursuant to SR
Letter 15-19, a large and noncomplex firm will not be held to those expectations but should instead
refer to the expectations in SR Letter 15-19.
Who	Must	Report	
A. Reporting	Criteria
BHCs with total consolidated assets of $100 billion or more and IHCs with total consolidated assets of
$100 billion or more, as defined by the capital plan rule (12 CFR 225.8), are required to submit the
Capital Assessment and Stress Testing report (FR Y-14A/Q/M) to the Federal Reserve. Covered SLHCs
with total consolidated assets of $100 billion or more, as defined by the Board’s savings and loan holding
company rule (12 CFR part 238), are required to submit the Capital Assessment and Stress Testing report (FR
Y14A/Q/M) to the Federal Reserve.6 The capital plan and savings and loan holding company rules define
total consolidated assets as the average of the company’s total consolidated assets over the course of
the previous four calendar quarters, as reflected on the BHC’s, IHC’s or SLHC’s Consolidated Financial
Statement for Bank Holding Companies (FR Y–9C). Total assets shall be calculated based on the due
date of the bank or intermediate holding company’s most recent FR Y–9C. If the BHC, IHC, or SLHC has
not filed an FR Y-9C for each of the four most recent quarters, the average of the BHC’s, IHC’s or SLHC’s
total consolidated assets in the most recent consecutive quarters as reported quarterly on the BHC’s,
IHC’s or SLHC’s FR Y-9C should be used in the calculation. Firms are required to file the FR Y-14 reports
beginning with the reporting period after the end of the quarter in which the threshold was met. For
example, if a firm crossed the $100 billion threshold on July 25 of a given year, and met the threshold
based on their FR Y-9C submission as of the end of the third quarter, the firm would be required to first
report the FR Y-14Q and FR Y-14A reports as of December 31 of that year, and the FR Y-14M report as
of December of that year. See “When to Submit the Reports” for information regarding when the
reports are to be submitted to the Federal Reserve.
Separate schedules must be reported for each scenario as required, unless otherwise specified in the
schedule or sub-schedule instructions (for example for historical data collections on the Retail
Repurchase sub-schedule, for which only the baseline scenario is required). Certain data elements
within the schedules are subject to materiality thresholds. The instructions to these data schedules
provide details on how to determine whether a BHC, SLHC or IHC must submit a specific schedule, subschedule, or data element.
Reporting	Requirements		
All schedules are required to be reported by all BHCs and IHCs with the exception of certain subschedules of the Summary schedule, which should be filed as described below:
Securities	OTTI	methodology,	Securities	Market	Value	Source,	Retail	Repurchase,	Trading,	
                                                            
 SR Letter 15-18 sets forth capital planning expectations for BHCs and IHCs that are subject to the Federal
Reserve’s Large Institution Supervisory Coordinating Committee (LISCC) framework and Large and Complex
Firms. SR Letter 15-19 sets forth capital planning expectations for Large and Noncomplex Firms, as defined in
the capital plan rule. 
6 SLHCs will begin filing the FR Y-14A starting with the December 31, 2021, report date.
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Counterparty,	and	Advanced	RWA	sub‐schedules	(Summary	Schedule): Large and noncomplex
firms are not required to complete these subschedules. 	

CCR	schedule	and	Trading	and	CCR	sub‐schedules	(Summary	Schedule):	 BHCs, SLHCs, and
IHCs subject to supervisory stress tests and that, as of two quarters preceding the reporting quarter,
(1) have, on average for four quarters, aggregate trading assets and liabilities of $50 billion or more,
or aggregate trading assets and liabilities equal to 10 percent or more of total consolidated assets, and
(2) are not “large and noncomplex firms” under the Board’s capital plan rule7 must submit this
schedule and sub-schedules.8 For example, if a firm exceeded the threshold calculated as of the second
quarter of a given year, then they would be required to file these schedules as of the fourth quarter of a
given year. Additionally, the Board or the Director of the Division of Banking Supervision and
Regulation of the Federal Reserve Board, acting under delegated authority, may require any company
to complete the CCR schedule and sub-schedule under 12 CFR 252.144(b)(2).
Other	Reporting	Requirements	for	firms	subject	to	Category	III	standards9	
Firms subject to Category III standards are only required to report the “Capital – DFAST” sub-schedule
A.1.d – Capital, every other year.
Other	Reporting	Requirements	for	SLHCs	
SLHCs are only required to complete Schedule A – Summary; Schedule E – Operational Risk; and
Schedule F – Business Plan Changes. SLHCs subject to Category IV standards10 are only required to
complete Schedule E – Operational Risk.
	
B.	Exemptions		
	
BHCs, SLHCs and IHCs that do not meet the reporting criteria listed above are exempt from reporting.
Where	to	Submit	the	Reports	
All BHCs, SLHCs and IHCs subject to these reporting requirements must submit completed reports
electronically via a secure collection website (Intralinks) or the Reporting Central submission
application. BHCs, SLHCs and IHCs will be provided information on how to transmit data to the FR Y-14
IntraLinks Collaboration website. Requests for access to the Intralinks site should be sent to
[email protected].
For requirements regarding the submission of qualitative supporting information, please see Appendix
                                                            
A large and noncomplex firm is defined under the capital plan rule as a firm that has average total consolidated
assets of at least $50 billion but less than $250 billion, has average total nonbank assets of less than $75 billion,
and is not identified as global systemically important bank holding company (GSIB) under the Board’s rules. See
12 CFR 225.8(d)(9).
8 See the final notice (82 FR 59608) for further details regarding application of GMS for the 2018 exercise, and
Trading and Counterparty submission for firms newly subject under the modified threshold.
9 A firm subject to Category III standards is defined as having $250 billion or more in total consolidated assets, or
$75 billion or more in weighted short-term wholesale funding, nonbank assets, or off-balance sheet exposure,
and does not meet the criteria for Category I or II. See 84 FR 59230 (November 1, 2019).
10
 A SLHC subject to Category IV standards is a covered SLHC with total consolidated assets of at least $100
billion but less than $75 billion in cross-jurisdictional activity, weighted short-term wholesale funding, nonbank
assets, or off-balance sheet exposure. See 12 CFR 238.10. 
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Regulatory	Capital	
Instruments	

 Data as-of
December 31st and
June 30th, 2020.






Original submission: Data are due
April 5th of the following year.
Adjusted submission: The Federal
Reserve will notify companies at least
14 calendar days in advance of the
date on which it expects companies to
submit any adjusted capital actions.
Incremental submission: Within 15
days after making any capital
distribution in excess of those
included in a firm’s capital plan (see
12 CFR 225.8(k)).

For data as of June 30, 2020:
 45 calendar days following the
publication of the scenarios
Upon resubmission of a firm’s capital
plan:
 As required
How	to	Prepare	the	Reports:		
A. Applicability	of	GAAP	
BHCs, SLHCs and IHCs are required to prepare and file the FR Y-14A schedules in accordance with
U.S. generally accepted accounting principles (GAAP) and these instructions. The financial records of
the BHCs, SLHCs and IHCs should be maintained in such a manner and scope to ensure the FR Y-14A
is prepared in accordance with these instructions and reflects a fair presentation of the BHCs', IHCs’,
or SLHCs’ financial condition and assessment of performance under stressed scenarios.
In June 2016, the Financial Accounting Standards Board (FASB) issued accounting standards update
(ASU) 2016-13 which introduced the current expected credit losses methodology (CECL) for
estimating allowances for credit losses and added Topic 326, Credit Losses, to the Accounting
Standards Codification (ASC). The new credit losses standard changes several aspects of existing U.S.
GAAP. Firms must apply ASU 2016-13 for FR Y-14 reporting purposes in accordance with the
effective dates set forth in the ASU. As a result, the reporting of information associated with ASU
2016-13 will begin with the FR Y-14 reports effective December 31, 2019, but would not be fully
phased in and reflected on the reporting forms and instructions until a future reporting date.
Institutions that have adopted CECL should refer to Regulation YY, 12 CFR part 252, regarding the
requirement to reflect ASU 2016-13 for a given stress test cycle.
B. 	Rules	of	Consolidation
Please reference the FR Y-9C General Instructions for a discussion regarding the rules of
consolidation.
                                                            
and SLHCs by March 1st of the calendar year. BHCs and SLHCs are permitted to submit the CCR schedule and
the Trading and CCR sub-schedules of the Summary schedule as-of another recent reporting date prior to the
supplied as-of date as appropriate.

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C. Projections	
Many schedules collect data on a “projection horizon”, which includes one quarter of actual data
followed by at least nine quarters of projected data. Where projections are required, the following
applies:
• The “projection horizon” refers to the nine quarters starting with the first quarter of the reporting
year (e.g., from the first quarter of 2013 through the first quarter of 2015).
• Column headings refer to PQ1 through PQ9. PQ stands for projected quarter. PQ1 through PQ9 are
nine quarterly projections over which the planning horizon extends.
• In some cases, the projected quarters will extend beyond the nine-quarter planning horizon (as is
the case of projected future losses charged to the repurchase reserve), necessitating PQ10 or
more.
D. Technical	Details	
The following instructions apply generally to the FR Y-14A schedules, unless otherwise specified. For
further information on the technical specifications for this report, including details regarding the
submission type, please refer to the Technical Instructions.
• Do not enter any information in gray highlighted or shaded cells, including those with embedded
formulas. Only non-shaded cells should be completed by institutions.
• Ensure that any internal consistency checks are complete prior to submission.
• Report dollar values in millions of US dollars (unless specified otherwise).
• Dates should be entered in an YYYYMMDD format (unless specified otherwise).
• Report negative numbers with a minus (-) sign.
• Report data as an integer (unless specified otherwise)
• An amount, zero or null should be entered for all items, except in those cases where other options
such as “not available” or “other” are specified. If information is not available or not applicable and
no such options are offered, the field should be left blank.
• Report income and loss data on a quarterly basis, and not on a cumulative or year-to-date basis.
E. Other	Instructional	Guidance	
BHCs and SLHCs should review the following published documents (in the order listed below) when
determining the precise definition to be used in completing the schedules. Where applicable, references
to the FR Y-9C have been provided in the FR Y-14A instructions and templates noting associations
between the reporting series.
 The FR Y-14A instructions;
 The FR Y-14 Q/M instructions;
 The latest available FR Y-9C instructions published on the Federal Reserve’s public web site:
http://www.federalreserve.gov/reportforms
For purposes of completing certain FR Y-14A schedules, BHCs and IHCs should also consult the
following references for relevant guidance:
 The most recent CapPR Instructions
 The most recent CCAR Instructions
F. Confidentiality	
As these data will be collected as part of the supervisory process, they are subject to confidential
treatment under exemption 8 of the Freedom of Information Act (5 U.S.C. 552(b)(8)). In addition,
commercial and financial information contained in these information collections may be exempt from
disclosure under Exemption 4.5 (U.S.C. 552(b)(4)). Disclosure determinations would be made on a
case-by-case basis.
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G. Amended	Reports
The Federal Reserve will require the filing of amended reports if previous submissions contain
significant errors. In addition, a reporting institution must file an amended report when it or the
Federal Reserve discovers significant errors or omissions subsequent to submission of a report.
Failure to file amended reports on a timely basis may subject the institution to supervisory action.
If resubmissions are required, institutions should contact the appropriate Reserve Bank, as well as the
FR Y-14 mailbox at [email protected], and resubmit data via the Intralinks website.
H. Questions	and	Requests	for	Interpretations	
BHCs, IHCs and SLHCs should submit any questions or requests for interpretations by e-mail to
to their designated Reserve Bank contact (for FR Y-14A questions) or [email protected] (for CCAR
questions).
I. Attestation	
For Bank Holding Companies, Intermediate Holding Companies, and Savings and Loan Holding
Companies that are subject to supervision by the Federal Reserve’s Large Institution Supervision
Committee,12 the Capital Assessments and Stress Testing Reports (FR Y-14A/Q/M) data submissions
must be accompanied by an attestation signed by the chief financial officer or an equivalent senior
officer. By signing the attestation cover page , the authorized officer acknowledges that any knowing
and willful misrepresentation or omission of a material fact on this report constitutes fraud in the
inducement and may subject the officer to legal sanctions provided by 18 USC 1001 and 1007. Material
weaknesses in internal controls or material errors or omissions in the data submitted must be
reported through the respondent’s designated Federal Reserve System contacts as they are identified.
The cover page for the FR Y-14A/Q/M attestations should be submitted as follows:
 FR Y-14A/Q (annual submission): the attestation associated with the annual submission (i.e.,
data reported as of December 31, including the global market shock submission ) should be
submitted on the last submission date for those reports, typically April 5 of the following
year.13
 FR Y-14M: for those firms that file the FR Y-14M reports, the three attestations for the three
months of the quarter will be due on one date, the final FR Y-14M submission date for those
three intervening months.14 Note that one attestation page per monthly submission is still
required.
 FR Y-14Q: the FRY14Q attestation for the three remaining quarters (Q1, Q2, and Q3) should be
submitted on the due date for the FR Y-14Q for that quarter.
A signed version of the attestation cover page and any supporting materials should be submitted
electronically in Intralinks and tagged with the attestation submission type and applicable report date.
Respondents must maintain in their files a signed attestation cover page.
                                                            
12

 http://www.federalreserve.gov/bankinforeg/large-institution-supervision.htm
 For example, all of the FR Y-14Q schedules due 52 days after the as of date (typically mid-February), all of the
FR Y-14A schedules due April 5, and the trading and counterparty schedules due on the global market shock
submission date (March 15 at the latest) will be due on the latest of those dates, typically the annual submission
date for the FR Y-14A report schedules (April 5).
14
 For example, the attestation cover pages and any associated materials for the FR Y-14M reports with January,
February, and March as of dates will be due on the data due date for the March FR Y-14M.
 
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Schedule	A—Summary		
General	Instructions	
This document contains instructions for the FR Y-14A Summary schedule. The schedule includes
data collection sub-schedules related to the following:
1. Income Statement, Balance Sheet, and Capital Statements;
2. Retail;
3. Securities;
4. Trading;
5. Counterparty Credit Risk;
6. Operational Risk; and
7. Pre-Provision Net Revenue (PPNR).
The bank holding company (BHC), intermediate holding company (IHC), or savings and loan
holding company (SLHC) should submit a separate	Summary schedule for each	scenario.
A BHC or IHC that decides the supervisory baseline scenario is appropriate for its BHC or IHC baseline
scenario should still submit an FR Y-14A for each scenario. The two submissions would differ in that .
Under the BHC baseline, supervisory baselineand supervisory severely adverse scenarios, BHCs and
IHCs should report the FR Y-14A summary schedule's worksheets, other than "Capital - DFAST" where
applicable, assuming planned capital actions.
Under the supervisory baselineand supervisory severely adverse scenarios, SLHCs should report the
FR Y-14A summary schedule's worksheets, assuming DFAST capital actions.
Under the BHC stress scenario, BHCs and IHCs should report the FR Y-14A summary schedule's
worksheets assuming alternative capital actions. The BHC stress scenario submission would not
contain a completed Capital – DFAST.
Each year the Board provides each BHC and IHC with the opportunity to adjust its planned capital
actions based on the preliminary results of CCAR. A BHC or IHC that uses this opportunity and submits
adjusted planned capital actions must submit an updated FR Y-14A Summary schedule Capital – CCAR
worksheet under the BHC Baselineand Supervisory Severely Adverse scenarios. This submission
would be labeled the “Adjusted” submission. For additional details regarding submission labels, refer
to the Technical Instructions. The Board will notify companies of the date on which it expects
companies to submit planned capital actions at least 14 calendar days prior to the expected deadline
for submitted planned capital actions. Incremental capital actions would be submitted at the time the
firm wishes to seek approval for additional capital distributions (see 12 CFR 225.8(g)) or notify the
Federal Reserve of its intention to make additional capital distributions under the de minimis
exception of the capital plan rule (see 12 CFR 225.8(g)(2)). 
Supporting	Documentation	
Please refer to Appendix A: Supporting Documentation for guidance on providing supporting
documentation.
A.1	Income	Statement,	Balance	Sheet,	and	Capital	
A.1.a—Income	Statement	
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The Income Statement sub-schedule collects projections for the main components of the income
statement. Federal Reserve Micro Data Reference Manual (MDRM) codes are provided in the ‘Notes’
column for many of the line items. 15 Where applicable, use the definitions for the FR Y-9C line items
corresponding to the MDRM code. For each scenario used, input the loan loss projections for the
various line items in this sub-schedule. The BHC, SLHC or IHC should include losses tied to the
relevant balances reported on the Balance Sheet sub-schedule. Losses associated with held for
investment loans accounted for at amortized cost should be reported in the appropriate line items
under the “Losses Associated With Loans Held for Investment Accounted for at Amortized Cost”
section and any losses due to changes in the fair value of assets that are held for sale or held for
investment under the fair value option should be reported in the appropriate line items under the
“Losses Associated With Loans Held for Sale and Loans Accounted for Under the Fair Value Option”
section.
For Corporate and CRE loans, if an MDRM number is not provided, use the same definitions as
provided in the FR Y-14Q Corporate and Commercial Real Estate schedules. For credit card loans, use
the same definitions as provided in the FR Y-14M Credit Card schedule. The Repurchase
Reserve/Liability for Mortgage Reps and Warrants line items are included to provide information on
the expected evolution of any reserve or accrued liability that has been established for losses related
to sold or government- insured mortgage loans (first or second lien). Losses charged to this reserve
can occur through contractual repurchases, settlement agreement, or litigation loss, including losses
related to claims under securities law or fraud claims; it is likely that most losses charged to this
reserve will come through contractual repurchases or settlements. Quarterly reserve/accrued
liability levels and quarterly provisions and net charge-offs to the reserve/accrued liability should be
reported as forecast under the applicable scenario. To ensure consistency across the sheets of each
FR Y-14A summary workbook, the Provisions during the quarter line is linked to the PPNR
Projections Sub-schedule rows where BHCs, IHCs and SLHCs are expected to report any provisions to
the Repurchase Reserve/Liability for Mortgage Reps and Warrants. For the same reason, the Net
charges during the quarter line is linked to Table G.3 in the Retail Repurchase Sub-schedule.
	
Line	items	1	through	43	LOSSES	ASSOCIATED	WITH	LOANS	HELD	FOR	INVESTMENT	AT	
AMORTIZED	COST:	
	
Line	item	1	Real	estate	loans	(in	domestic	offices)	
This item is a shaded cell and is derived from the sum of items 2, 5, 8 and 14.
Line	item	2	First	lien	mortgages	(including	HELOANS)	
This item is a shaded cell and is derived from the sum of items 3 and 4.
Line	item	3	First	lien	mortgages
Report losses associated with loans held for investment accounted for at amortized cost on all closedend loans secured by first liens on 1 to 4 family residential properties, excluding closed-end first lien
home equity loans (reported in item 4).
Line	item	4	First	lien	home	equity	loans	(HELOANS)
Report losses associated with loans held for investment accounted for at amortized cost on all closed                                                            
 Each MDRM code is associated with a specific line item (data cell) on the FR Y-9C report. See
http://www.federalreserve.gov/reportforms/mdrm/ for a list of MDRM codes and data descriptions.
 
15

11 
 

 
 
 
end first lien home equity loans.
Line	item	5	Second/junior	lien	mortgages
This item is a shaded cell and is derived from the sum of items 6 and 7.
Line	item	6	Closed‐end	junior	loans
Report losses associated with loans held for investment accounted for at amortized cost on all closedend loans secured by junior (i.e., other than first) liens on 1 to 4 family residential properties.
Line	item	7	Home	equity	lines	of	credit	(HELOCS)
Report losses associated with loans held for investment accounted for at amortized cost on the amount
outstanding under revolving, open-end lines of credit secured by 1 to 4 family residential properties.
Line	item	8	Commercial	real	estate	(CRE)	loans	
This item is a shaded cell and is derived from the sum of items 9, 10, and 11.
Line	item	9	Construction	
Report losses associated with loans held for investment accounted for at amortized cost on
construction, land development, and other land loans, as defined in the FR Y-9C, Schedule HC-C, items
1(a)(1) and 1(a)(2).
Line	item	10	Multifamily	
Report losses associated with loans held for investment accounted for at amortized cost on loans
secured by multifamily (5 or more) residential properties, as defined in the FR Y-9C, Schedule HC-C,
item 1(d).
Line	item	11	Nonfarm,	nonresidential	
This item is a shaded cell and is derived from the sum of items 12 and 13.
Line	item	12	Owner‐occupied	
Report losses associated with loans held for investment accounted for at amortized cost on loans
secured by owner-occupied nonfarm nonresidential properties, as defined in the FR Y-9C, Schedule
HC-C, item 1(e)(1).
Line	item	13	Non‐owner‐occupied	
Report losses associated with loans held for investment accounted for at amortized cost on nonfarm
nonresidential real estate loans that are not secured by owner-occupied nonfarm nonresidential
properties, as defined in the FR Y-9C, Schedule HC-C, item 1(e)(2).
Line	item	14	Loans	secured	by	farmland
Report losses associated with loans held for investment accounted for at amortized cost on all loans
secured by farmland, as defined in the FR Y-9C, Schedule HC-C, item 1(b).
Line	item	15	Real	estate	loans	(Not	in	domestic	offices)	
This item is a shaded cell and is derived from the sum of items 16, 17, 18 and 24.
Line	item	16	First	lien	mortgages	(Not	in	domestic	offices)
Report losses associated with loans held for investment accounted for at amortized cost on all closedend loans secured by first liens on 1 to 4 family residential properties, not held in domestic offices.
12 
 

 
 
 
Line	item	17	Second/junior	lien	mortgages	(Not	in	domestic	offices)
Report losses associated with loans held for investment accounted for at amortized cost on all loans
secured by second/junior (i.e., other than first) liens on 1 to 4 family residential properties, not held in
domestic offices.
Line	item	18	Commercial	real	estate	(CRE)	loans	(Not	in	domestic	offices)	
This item is a shaded cell and is derived from the sum of items 19, 20, and 21.
Line	item	19	Construction	(Not	in	domestic	offices)	
Report losses associated with loans held for investment accounted for at amortized cost on
construction, land development, and other land loans, as defined in the FR Y-9C, Schedule HC-C, items
1(a)(1) and 1(a)(2), not held in domestic offices.
Line	item	20	Multifamily	(Not	in	domestic	offices)	
Report losses associated with loans held for investment accounted for at amortized cost on loans
secured by multifamily (5 or more) residential properties, as defined in the FR Y-9C, Schedule HC-C,
item 1(d), not held in domestic offices.
Line	item	21	Nonfarm,	nonresidential	(Not	in	domestic	offices)	
This item is a shaded cell and is derived from the sum of items 22 and 23.
Line	item	22	Owner‐occupied	(Not	in	domestic	offices)	
Report losses associated with loans held for investment accounted for at amortized cost on loans
secured by owner-occupied nonfarm nonresidential properties, as defined in the FR Y-9C, Schedule
HC-C, item 1(e)(1), not held in domestic offices.
Line	item	23	Non‐owner‐occupied	(Not	in	domestic	offices)	
Report losses associated with loans held for investment accounted for at amortized cost on nonfarm
nonresidential real estate loans that are not secured by owner-occupied nonfarm nonresidential
properties, as defined in the FR Y-9C, Schedule HC-C, item 1(e)(2), not held in domestic offices.
Line	item	24	Loans	secured	by	farmland	(Not	in	domestic	offices)
Report losses associated with loans held for investment accounted for at amortized cost on all loans
secured by farmland, as defined in the FR Y-9C, Schedule HC-C, item 1(b), not held in domestic offices.
Line	item	25	C&I	Loans	
This item is a shaded cell and is derived from the sum of items 26, 27 and 28.
Line	item	26	C&I	Graded	
Report losses associated with loans held for investment accounted for at amortized cost on all graded
commercial and industrial (C&I) loans. Report only loans “graded” or “rated” using the reporting
entity’s commercial credit rating system, as it is defined in the reporting entity’s normal course of
business. This includes losses associated with domestic and international business and corporate
credit card or charge card loans for which a commercially graded corporation is ultimately responsible
for repayment of credit losses incurred.
Line	item	27	Small	Business	(Scored/Delinquency	Managed)	
Report losses associated with loans held for investment accounted for at amortized cost on small
13 
 

 
 
 
business loans. Report all "scored" or "delinquency managed" U.S. small business loans for which a
commercial internal risk rating is not used or that uses a different scale than other corporate loans
reported in the FR Y-9C, Schedule HC-C, items 2.a, 2.b, 3, 4.a, 4.b, 7, 9.a, 9.b.1, 9.b.2, 10.b, excluding
corporate and small business credit card loans included in the FR Y-9C, Schedule HC-C, line 4.a.
Line	item	28	Business	and	Corporate	Card	
Report losses associated with loans held for investment accounted for at amortized cost on loans
extended under business and corporate credit cards. Business cards include small business credit card
accounts where the loan is underwritten with the sole proprietor or primary business owner as
applicant. Report at the control account level or the individual pay level (not at the sub-account level).
Corporate cards include employer-sponsored credit cards for use by a company's employees. Exclude
losses associated with corporate card or charge card loans included in Line item 26 (C&I Graded
Loans).
Line	item	29	Credit	Cards	
Report losses associated with loans held for investment accounted for at amortized cost on loans
extended under consumer general purpose or private label credit cards. General purpose credit cards
are credit cards that can be used at a wide variety of merchants, including any who accept MasterCard,
Visa, American Express or Discover credit cards. Include affinity, co-brand cards in this category, and
student cards if applicable. Private label credit cards are credit cards, also known as proprietary credit
cards, tied to the retailer issuing the card and can only be used in that retailer's stores. Include oil &
gas cards in this loan type, and student cards if applicable.
Line	item	30	Other	Consumer	
This item is a shaded cell and is derived from the sum of items 31, 32, 33 and 34.
Line	item	31	Auto	Loans	
Report losses associated with loans held for investment accounted for at amortized cost on auto loans,
as defined in the FR Y-9C, Schedule HC-C, item 6(c).
Line	item	32	Student	Loans	
Report losses associated with loans held for investment accounted for at amortized cost on student
loans.
	
Line	item	33	Other	(consumer)	loans	backed	by	securities	(non‐purpose	lending)	
Report losses associated with loans held for investment accounted for at amortized cost on other
consumer loans that are backed by securities (i.e., non-purpose lending).
	
Line	item	34	Other	(consumer)		
Report losses associated with loans held for investment accounted for at amortized cost on all other
consumer loans not reported in items 31, 32 or 33.
Line	item	35	Other	Loans	
This item is a shaded cell and is derived from the sum of items 36, 37, 38, 39 and 40.
Line	item	36	Loans	to	Foreign	Governments	
Report losses associated with loans held for investment accounted for at amortized cost on loans to
foreign governments, as defined in the FR Y-9C, Schedule HC-C, item 7. Exclude losses associated with
loans to foreign governments included in Line item 27 (Small Business Loans).
14 
 

 
 
 
Line	item	37	Agricultural	Loans		
Report losses associated with loans held for investment accounted for at amortized cost on
agricultural loans, as defined in the FR Y-9C, Schedule HC-C, item 3. Exclude losses associated with
agricultural loans included in Line item 27 (Small Business Loans).
Line	item	38	Loans	for	Purchasing	or	Carrying	Securities	(secured	or	unsecured)	
Report losses associated with loans held for investment accounted for at amortized cost on loans for
purchasing or carrying securities (secured or unsecured), as defined in the FR Y-9C, Schedule HC-C,
item 9.b.(1). Exclude losses associated with loans for purchasing or carrying securities included in Line
item 27 (Small Business Loans).
Line	item	39	Loans	to	Depositories	and	Other	Financial	Institutions	
Report losses associated with loans held for investment accounted for at amortized cost on loans to
depositories and other financial Institutions (secured or unsecured), as defined in the FR Y-9C,
Schedule HC-C, items 2.a, 2.b, and 9.a. Exclude losses associated with loans to depositories and other
financial institutions included in Line item 27 (Small Business Loans).
Line	item	40	All	Other	Loans	and	Leases	
This item is a shaded cell and is derived from the sum of items 41 and 42.
Line	item	41	All	Other	Loans	(exclude	consumer	loans)	
Report losses associated with loans held for investment accounted for at amortized cost on all other
loans (excluding consumer loans), as defined in the FR Y-9C, Schedule HC-C, item 9.b.(2). Exclude
losses associated with all other loans included in Line item 27 (Small Business Loans).
Line	item	42	All	Other	Leases	
Report losses associated with loans held for investment accounted for at amortized cost on all other
leases (excluding consumer leases), as defined in the FR Y-9C, Schedule HC-C, item 10.b. Exclude losses
associated with all other leases included in Line item 27 (Small Business Loans).
Line	item	43	Total	Loans	and	Leases	
Report the sum of items 1, 15, 25, 29, 30 and 35.
Line	items	44	through	57	LOSSES	ASSOCIATED	WITH	HELD	FOR	SALE	LOANS	AND	LOANS	
ACCOUNTED	FOR	UNDER	THE	FAIR	VALUE	OPTION:	
Line	item	44	Real	estate	loans	(in	domestic	offices)	
This item is a shaded cell and is derived from the sum of items 45, 46, 47 and 48.
Line	item	45	First	Lien	Mortgages
Report losses associated with held for sale loans and loans accounted for under the fair value option
on all closed-end loans secured by first liens on 1 to 4 family residential properties, including closedend first lien home equity loans.
Line	item	46	Second/Junior	Lien	Mortgages
Report losses associated with held for sale loans and loans accounted for under the fair value option
on all loans secured by junior (i.e., other than first) liens on 1 to 4 family residential properties.
15 
 

 
 
 
Line	item	47	Commercial	real	estate	(CRE)	loans	
Report losses associated with held for sale loans and loans accounted for under the fair value option
on all construction, multifamily, and nonfarm nonresidential loans, as defined in the FR Y-9C, Schedule
HC-C, items 1.a.(1), 1.a.(2), 1.d, 1.e.(1) and 1.e.(2).
Line	item	48	Loans	secured	by	farmland
Report losses associated with held for sale loans and loans accounted for under the fair value option
on all loans secured by farmland, as defined in the FR Y-9C, Schedule HC-C, item 1(b).
Line	item	49	Real	estate	loans	(not	in	domestic	offices)	
This item is a shaded cell and is derived from the sum of items 50, 51 and 52.
Line	item	50	Residential	Mortgages	(not	in	domestic	offices)	
Report losses associated with held for sale loans and loans accounted for under the fair value option
on all loans secured by 1 to 4 family residential properties, including both first lien and second/junior
lien loans, not held in domestic offices.
Line	item	51	Commercial	real	estate	(CRE)	loans	(not	in	domestic	offices)	
Report losses associated with held for sale loans and loans accounted for under the fair value option
on all construction, multifamily, and nonfarm nonresidential loans, as defined in the FR Y-9C, Schedule
HC-C, items 1.a.(1), 1.a.(2), 1.d, 1.e.(1) and 1.e.(2), not held in domestic offices.
Line	item	52	Loans	secured	by	farmland	(not	in	domestic	offices)
Report losses associated with held for sale loans and loans accounted for under the fair value option
on all loans secured by farmland, as defined in the FR Y-9C, Schedule HC-C, item 1(b), not held in
domestic offices.
Line	item	53	C&I	Loans	
Report losses associated with held for sale loans and loans accounted for under the fair value option
on all commercial and industrial loans, as defined in items 26, 27 and 28.
Line	item	54	Credit	Cards	
Report losses associated with held for sale loans and loans accounted for under the fair value option
on loans extended under consumer general purpose or private label credit cards. General purpose
credit cards are credit cards that can be used at a wide variety of merchants, including any who accept
MasterCard, Visa, American Express or Discover credit cards. Include affinity, co-brand cards in this
category, and student cards if applicable. Private label credit cards are credit cards, also known as
proprietary credit cards, tied to the retailer issuing the card and can only be used in that retailer's
stores. Include oil & gas cards in this loan type, and student cards if applicable.
Line	item	55	Other	Consumer	
Report losses associated with held for sale loans and loans accounted for under the fair value option
on all other consumer loans, as defined in items 31, 32, 33 and 34.
Line	item	56	All	Other	Loans	and	Leases	
Report losses associated with held for sale loans and loans accounted for under the fair value option
on all other loans and leases, as defined in items 36, 37, 38, 39, 41 and 42.
	
Line	item	57	Total	Loans	and	Leases	
16 
 

 
 
 
This item is a shaded cell and is derived from the sum of items 44, 49, 53, 54, 55 and 56.
	
Line	items	58	through	63	TRADING	ACCOUNT:
	
Line	item	58	Trading	Mark‐to‐market	(MTM)	Losses	
Line item 58 must equal the sum of the totals reported in item 18, columns A and B, on the FR Y-14A,
Summary - Trading Schedule, with the sign reversed.
Line	item	59	Trading	Issuer	Default	Losses
Line item 59 must equal item 1 on the Counterparty Risk Schedule.
Line	item	60	Counterparty	Credit	MTM	Losses	(CVA	losses)
Line item 60 must equal item 2 on the Counterparty Risk Schedule.
Line	item	61	Counterparty	Default	losses
Line item 61 must equal item 3 on the Counterparty Risk Schedule.
Line	item	62	Total	Trading	and	Counterparty	losses
This item is a shaded cell and is derived from the sum of items 58, 59, 60, and 61. BHCs and SLHCs
should include Schedule A.5 – Counterparty Credit Risk worksheet item 4 “Other Counterparty Losses”
in item 65 “Other Losses” on this worksheet. 	
	
Line	items	63	through	67	OTHER	LOSSES:
Line	item	63	Goodwill	Impairment
Report losses associated with goodwill impairment, as defined in the FR Y-9C, Schedule HC-M,
Memorandum item 12(b) . Under GAAP (ASC 350-20-35-30), "Goodwill of a reporting unit shall be
tested for impairment between annual tests if an event occurs or circumstances change that would
more likely than not reduce the fair value of a reporting unit below its carrying amount." However, it is
acceptable for purposes of this exercise to provide annual estimates as long as the resulting quarterly
capital projections would not differ materially from those generated using quarterly impairment
projections.
	
Line	item	64	Valuation	Adjustment	for	firm’s	own	debt	under	fair	value	option	(FVO)
Report losses associated with the valuation adjustment for the firm’s own debt under the fair value
option (FVO).
Line	item	65	Other	losses
Report all other losses not reported in items 1 through 64. Describe these losses in the supporting
documentation.
Line	item	66	Total	Other	Losses
Report the sum of all other losses included in items 63, 64, and 65.
Line	item	67	Total	Losses
Report the sum of items 43, 57, 62 and 66.

17 
 

 
 
 
Line	items	68	through	116	ALLOWANCE	FOR	LOAN	AND	LEASE	LOSSES	(ALLL)16:
Line	item	68	Total	allowance	for	loan	and	lease	losses,	prior	quarter	
The total allowance for loan and lease losses prior quarter. This item is derived as the sum of items
68a-d.
	
Institutions that have not adopted ASU 2016-13 should report ALLL prior quarter in line item 68a.
Institutions that have adopted ASU 2016-13 should report allowance for credit losses on loans and
leases prior quarter, credit losses on held-to-maturity debt securities prior quarter, available-for-sale
debt securities prior quarter, and all other financial assets prior quarter in item 68a, 68b, 68c, and 68d,
respectively.
	
Line	item	68a	ALLL	prior	quarter
Report the total allowance for loan and lease losses as of the end of the prior quarter.
Line	item	68b		Allowance	for	credit	losses	on	held‐to‐maturity	debt	securities,	prior	quarter	
Report the total allowance for credit losses on held-to-maturity debt securities as of the end of the
prior quarter.
Line	item	68c		Allowance	for	credit	losses	on	available‐for‐sale	debt	securities,	prior	quarter	
Report the total allowance for credit losses on available-for-sale debt securities as of the end of the
prior quarter.
Line	item	68d		Allowance	for	credit	losses	on	all	other	financial	assets,	prior	quarter.	
Report the total allowance for credit losses on all other financial assets not included in items 68a-c
above.
Line	item	69	Real	Estate	Loans	(in	Domestic	Offices)
Report the sum of items 70, 74, and 78.
Line	item	70	Residential	Mortgages	(in	Domestic	Offices)
Report the sum of the allowance for loan and lease losses included in items 71, 72, and 73.
Line	item	71	First	Lien	Mortgages	(in	Domestic	Offices)
Report the allowance for loan and lease losses for all loans secured by first liens on 1 to 4 family
residential properties, including first lien home equity loans, held in domestic offices.
Line	item	72	Closed‐end	Junior	Liens	(in	Domestic	Offices)
Report the allowance for loan and lease losses for all closed-end loans secured by junior (i.e., other
than first) liens on 1 to 4 family residential properties, held in domestic offices.
Line	item	73	HELOCs	(in	Domestic	Offices)
Report the allowance for loan and lease losses for revolving, open-end lines of credit secured by 1 to 4
family residential properties, held in domestic offices.
Line	item	74	CRE	Loans	(in	Domestic	Offices)
Report the sum of the allowance for loan and lease losses included in items 76, 77 and 78.
                                                            
Institutions that have adopted ASU 2016-13 should report the specified breakouts of allowances and
provisions for credit losses in items 69 through 90 and 92 through 113.
16

18 
 

 
 
 
Line	item	75	Construction	(in	Domestic	Offices)
Report the allowance for loan and lease losses for construction, land development, and other land
loans (as defined in the FR Y-9C, Schedule HC-C, items 1(a)(1) and 1(a)(2)), held in domestic offices.
Line	item	76	Multifamily	(in	Domestic	Offices)
Report the allowance for loan and lease losses for loans secured by multifamily (5 or more) residential
properties (as defined in the FR Y-9C, Schedule HC-C, item 1(d)), held in domestic offices.
Line	item	77	Nonfarm,	Non‐residential	(in	Domestic	Offices)
Report the allowance for loan and lease losses for loans secured by nonfarm nonresidential properties
(as defined in the FR Y-9C, Schedule HC-C, items 1(e)(1) and 1(e)(2), held in domestic offices.
Line	item	78	Loans	Secured	by	Farmland	(in	Domestic	Offices)
Report the allowance for loan and lease losses for loans secured by farmland (as defined in the FR Y9C, Schedule HC-C, item 1(b)), held in domestic offices.
Line	item	79	Real	Estate	Loans	(Not	in	Domestic	Offices)
Report the sum of items 81, 82 and 83.
Line	item	80	Residential	Mortgages	(Not	in	Domestic	Offices)
Report the allowance for loan and lease losses for all loans secured by 1 to 4 family residential
properties, including both first lien and second/junior lien loans, not held in domestic offices.
Line	item	81	CRE	Loans	(Not	in	Domestic	Offices)
Report the allowance for loan and lease losses for all construction, multifamily, and nonfarm
nonresidential loans (as defined in the FR Y-9C, Schedule HC-C, items 1.a.(1), 1.a.(2), 1.d, 1.e.(1) and
1.e.(2)), not held in domestic offices.
Line	item	82	Farmland	(Not	in	Domestic	Offices)
Report the allowance for loan and lease losses for all loans secured by farmland (as defined in the FR
Y-9C, Schedule HC-C, item 1(b)), not held in domestic offices.
Line	item	83	C&I	Loans	
Report the sum of items 85, 86 and 87.
Line	item	84	C&I	Graded	
Report the allowance for loan and lease losses for all graded commercial and industrial (C&I) loans.
Report the associated allowance only for loans “graded” or “rated” using the reporting entity’s
commercial credit rating system, as it is defined in the reporting entity’s normal course of business.
This includes the allowance for loan and lease losses for all domestic and international business and
corporate credit card or charge card loans for which a commercially graded corporation is ultimately
responsible for repayment of credit losses incurred.
Line	item	85	Small	Business	(Scored/Delinquency	Managed)	
Report the allowance for loan and lease losses for small business loans. Report the associated
allowance for all "scored" or "delinquency managed" U.S. small business loans for which a commercial
internal risk rating is not used or that uses a different scale than other corporate loans reported in the
FR Y-9C, Schedule HC-C, items 2.a, 2.b, 3, 4.a, 4.b, 7, 9.a, 9.b.1, 9.b.2, 10.b, excluding corporate and small
business credit card loans included in the FR Y-9C, Schedule HC-C, line 4.a.
19 
 

 
 
 
Line	item	86	Business	and	Corporate	Card	
Report the allowance for loan and lease losses for loans extended under business and corporate credit
cards. Business cards include small business credit card accounts where the loan is underwritten with
the sole proprietor or primary business owner as applicant. Report at the control account level or the
individual pay level (not at the sub-account level). Corporate cards include employer-sponsored credit
cards for use by a company's employees. Exclude the allowance for loan and lease losses related to
corporate card or charge card loans included in Line item 85 (C&I Graded Loans).
Line	item	87	Credit	Cards	
Report the allowance for loan and lease losses for loans extended under consumer general purpose or
private label credit cards. General purpose credit cards are credit cards that can be used at a wide
variety of merchants, including any who accept MasterCard, Visa, American Express or Discover credit
cards. Include affinity, co-brand cards in this category, and student cards if applicable. Private label
credit cards are credit cards, also known as proprietary credit cards, tied to the retailer issuing the
card and can only be used in that retailer's stores. Include oil & gas cards in this loan type, and student
cards if applicable.
Line	item	88	Other	Consumer	
Report the allowance for loan and lease losses for all other consumer loans, as defined in items 31, 32,
33 and 34.
Line	item	89	All	Other	Loans	and	Leases	
Report the allowance for loan and lease losses for all other loans and leases, as defined in items 36, 37,
38, 39, 41 and 42.
Line	item	90	Unallocated	
Report any unallocated portion of the allowance for loan and lease losses.
Line	item	91	Total	Provisions	during	the	quarter	
Report the provision for loan and lease losses during the quarter, as defined in the FR Y-9C, Schedule
HI, item 4. This item would be derived as the sum of items 91a-d.
Institutions that have not adopted ASU 2016-13 should report provisions for loan and lease losses
during the quarter in line item 91a. Institutions that have adopted ASU 2016-13 should report
provisions for credit losses on loans and leases during the quarter, provisions for held-to-maturity
during the quarter, available-for-sale debt securities during the quarter, and all other financial assets
during the quarter in item 91a, 91b, 91c, and 91d, respectively.
Line	item	91a		Provisions	for	loan	and	lease	losses	during	the	quarter	
Report the provision for loan and lease losses during the quarter, as defined in the FR Y-9C, Schedule
HI-B, part II, item 5, column A. This item should align with the sum of provisions for loan and lease
losses reported in the loan types broken out below.
Line	item	91b		Provisions	for	credit	losses	on	held‐to‐maturity	debt	securities	during	the	
quarter	
Report the provision for credit losses on held-to-maturity securities during the quarter, as defined in
the FR Y-9C, Schedule HI-B, part II, item 5, column B.
Line	item	91c		Provisions	for	credit	losses	on	available‐for‐sale	securities	during	the	quarter	
20 
 

 
 
 
Report the provision for credit losses on available-for-sale securities during the quarter, as defined in
the FR Y-9C, Schedule HI-B, part II, item 5, column C.
Line	item	91d		Provisions	for	credit	losses	on	all	other	financial	assets	during	the	quarter	
Report the provision for credit losses on all other financial assets not included in items 91a-c above.
Line	item	92	Real	Estate	Loans	(in	Domestic	Offices)
Report the sum of items 93, 97, and 101.
Line	item	93	Residential	Mortgages	(in	Domestic	Offices)
Report the sum of the provision for loan and lease losses included in items 94, 95, and 96.
Line	item	94	First	Lien	Mortgages	(in	Domestic	Offices)
Report the provision for loan and lease losses for all loans secured by first liens on 1 to 4 family
residential properties, including first lien home equity loans, held in domestic offices.
Line	item	95	Closed‐end	Junior	Liens	(in	Domestic	Offices)
Report the provision for loan and lease losses for all closed-end loans secured by junior (i.e., other than
first) liens on 1 to 4 family residential properties, held in domestic offices.
Line	item	96	HELOCs	(in	Domestic	Offices)
Report the provision for loan and lease losses for revolving, open-end lines of credit secured by 1 to 4
family residential properties, held in domestic offices.
Line	item	97	CRE	Loans	(in	Domestic	Offices)
Report the sum of the provision for loan and lease losses included in items 98, 99, and 100.
Line	item	98	Construction	(in	Domestic	Offices)
Report the provision for loan and lease losses for construction, land development, and other land
loans, as defined in the FR Y-9C, Schedule HC-C, items 1(a)(1) and 1(a)(2), held in domestic offices.
Line	item	99	Multifamily	(in	Domestic	Offices)
Report the provision for loan and lease losses for loans secured by multifamily (5 or more) residential
properties, as defined in the FR Y-9C, Schedule HC-C, item 1(d), held in domestic offices.
Line	item	100	Nonfarm,	Non‐residential	(in	Domestic	Offices)
Report the provision for loan and lease losses for loans secured by nonfarm nonresidential properties,
as defined in the FR Y-9C, Schedule HC-C, items 1(e)(1) and 1(e)(2), held in domestic offices.
Line	item	101	Loans	Secured	by	Farmland	(in	Domestic	Offices)
Report the provision for loan and lease losses for loans secured by farmland as defined in the FR Y-9C,
Schedule HC-C, item 1(b), held in domestic offices.
Line	item	102	Real	Estate	Loans	(Not	in	Domestic	Offices)
Report the sum of items 104, 105 and 106.
Line	item	103	Residential	Mortgages	(Not	in	Domestic	Offices)
Report the provision for loan and lease losses for all loans secured by 1 to 4 family residential
properties, including both first lien and second/junior lien loans, not held in domestic offices.
Line	item	104	CRE	Loans	(Not	in	Domestic	Offices)
21 
 

 
 
 
Report the provision for loan and lease losses for all construction, multifamily, and nonfarm
nonresidential loans, as defined in the FR Y-9C, Schedule HC-C, items 1.a.(1), 1.a.(2), 1.d, 1.e.(1) and
1.e.(2), not held in domestic offices.
Line	item	105	Farmland	(Not	in	Domestic	Offices)
Report the provision for loan and lease losses for all loans secured by farmland, as defined in the FR Y9C, Schedule HC-C, item 1(b), not held in domestic offices.
Line	item	106	C&I	Loans	
Report the sum of items 107, 108, and 109.
Line	item	107	C&I	Graded	
Report the provision for loan and lease losses for all graded commercial and industrial (C&I) loans.
Report the associated provision only for loans “graded” or “rated” using the reporting entity’s
commercial credit rating system, as it is defined in the reporting entity’s normal course of business.
This includes the provision for loan and lease losses for all domestic and international business and
corporate credit card or charge card loans for which a commercially graded corporation is ultimately
responsible for repayment of credit losses incurred.
Line	item	108	Small	Business	(Scored/Delinquency	Managed)	
Report the provision for loan and lease losses for small business loans. Report the associated provision
for all "scored" or "delinquency managed" U.S. small business loans for which a commercial internal
risk rating is not used or that uses a different scale than other corporate loans reported in the FR Y-9C,
Schedule HC-C, items 2.a, 2.b, 3, 4.a, 4.b, 7, 9.a, 9.b.1, 9.b.2, 10.b of schedule HC-C of the FR Y-9C
excluding corporate and small business credit card loans included in the FR Y-9C, Schedule HC-C, line
4.a.
Line	item	109	Business	and	Corporate	Cards	
Report the provision for loan and lease losses for loans extended under business and corporate credit
cards. Business cards include small business credit card accounts where the loan is underwritten with
the sole proprietor or primary business owner as applicant. Report at the control account level or the
individual pay level (not at the sub-account level). Corporate cards include employer-sponsored credit
cards for use by a company's employees. Exclude the provision for loan and lease losses related to
corporate card or charge card loans included in Line item 107 (C&I Graded Loans).
Line	item	110	Credit	Cards	
Report the provision for loan and lease losses for loans extended under consumer general purpose or
private label credit cards. General purpose credit cards are credit cards that can be used at a wide
variety of merchants, including any who accept MasterCard, Visa, American Express or Discover credit
cards. Include affinity, co-brand cards in this category, and student cards if applicable. Private label
credit cards are credit cards, also known as proprietary credit cards, tied to the retailer issuing the
card and can only be used in that retailer's stores. Include oil & gas cards in this loan type, and student
cards if applicable.
Line	item	111	Other	Consumer	
Report the provision for loan and lease losses for all other consumer loans, as defined in items 31, 32,
33 and 34.
Line	item	112	All	Other	Loans	and	Leases	
Report the provision for loan and lease losses for all other loans and leases, as defined in items 36, 37,
22 
 

 
 
 
38, 39, 41 and 42.
Line	item	113	Unallocated	
Report any unallocated portion of the provision for loan and lease losses.
Line	item	114	Total	Net	charge‐offs	during	the	quarter	
Report charge-offs net of recoveries during the quarter, as defined in the FR Y-9C, Schedule HI-B, Part
I, item 9, Column A minus Column B. This item is derived as the sum of items 114a-d.
Institutions that have not adopted ASU 2016-13 should report net charge-offs during the quarter in
line item 114a. Institutions that have adopted ASU 2016-13 should report net charge-offs during the
quarter on loans and leases, held-to-maturity, available-for-sale debt securities, and all other financial
assets in item 114a, 114b, 114c, and 114d, respectively.
	
Line	item	114a	Net	charge‐offs	during	the	quarter	on	loans	and	leases	
Report charge-offs net of recoveries during the quarter, as defined in the FR Y-9C, Schedule HI-B, Part
II, Column A, item 3 minus item 2. .
Line	item	114b		Net	charge‐offs	during	the	quarter	on	held‐to‐maturity	debt	securities		
Report charge-offs net of recoveries during the quarter on held-to-maturity debt securities, as defined
in the FR Y-9C, Schedule HI-B, Part II, Column B, item 3 minus item 2.
Line	item	114c		Net	charge‐offs	during	the	quarter	on	available‐for‐sale	debt	securities		
Report charge-offs net of recoveries during the quarter on available-for-sale debt securities, as defined
in the FR Y-9C, Schedule HI-B, Part II, Column C, item 3 minus item 2.
Line	item	114d		Net	charge‐offs	during	the	quarter	on	all	other	financial	assets		
Report charge-offs net of recoveries during the quarter on all other financial assets not included in
items 114a-c above.
Line	item	115	Total	Other	ALLL	Changes	
This item is derived as the sum of items 115a-d.
	
Institutions that have not adopted ASU 2016-13 should report other allowances in line item 115a.
Institutions that have adopted ASU 2016-13 should report other allowances for credit losses on loans
and leases, other allowances for credit losses on held-to-maturity debt securities, available-for-sale
debt securities, and all other financial assets in item 115a, 115b, 115c, and 115d, respectively.
Line	item	115a	Other	ALLL	Changes	
Report other changes to the allowance for loan and lease losses, as defined in the FR Y-9C, Schedule HIB, Part II, column A, item 6, minus item 4.
Line	item	115b		Other	allowances	for	credit	losses	changes	on	held‐to‐maturity	debt	securities	
Report other changes to the allowance for credit losses on held-to-maturity debt securities, as defined
in the FR Y-9C, Schedule HI-B, Part II, column B, item 6, minus item 4.
Line	item	115c		Other	allowances	for	credit	losses	changes	on	available‐for‐sale	debt	securities		
Report other changes to the allowance for credit losses on available-for-sale debt securities, as defined
in the FR Y-9C, Schedule HI-B, Part II, column C, item 6, minus item 4.
23 
 

 
 
 
Line	item	115d		Other	allowances	for	credit	losses	changes	on	all	other	financial	assets	
Report other changes to the allowance for credit losses on all other financial assets not included in
items 115a-c above.
Line	item	116	Total	Allowances,	current	quarter		
This item is derived as the sum of items 116a-d.
Institutions that have not adopted ASU 2016-13 should report total allowances in line item 116a.
Institutions that have adopted ASU 2016-13 should report total allowances for credit losses on loans
and leases, other allowances for credit losses on held-to-maturity debt securities, available-for-sale
debt securities, and all other financial assets in item 116a, 116b, 116c, and 116d, respectively.
Line	item	116a	ALLL,	current	quarter	
Report the sum of items 68a, 91a and 115a, minus item 114a.
Line	item	116b		Allowances	for	credit	losses	on	held‐to‐maturity	debt	securities,	current	
quarter	
Report the sum of items 68b, 91b and 115b, minus item 114b.
	
Line	item	116c		Allowances	for	credit	losses	on	available‐for‐sale	debt	securities,	current	
quarter	
Report the sum of items 68c, 91c and 115c, minus item 114c.
Line	item	116d		Allowances	for	credit	losses	on	all	other	financial	assets,	current	quarter	
Report the sum of items 68d, 91d and 115d, minus item 114d.
Line	items	117	through	120	PRE‐PROVISION	NET	REVENUE	(PPNR):
Line	item	117	Net	interest	income	
Line item 117 must equal item 13 on the PPNR Submission Sub-schedule.
Line	item	118	Noninterest	income	
Line item 118 must equal item 26 on the PPNR Submission Sub-schedule.
Line	item	119	Noninterest	expense	
Line item 119 must equal item 38 on the PPNR Submission Sub-schedule.
Line	item	120	Pre‐provision	Net	Revenue
Report the sum of items 117 and 118, minus item 119.
Line	items	121	through	135	CONDENSED	INCOME	STATEMENT:
Line	item	121	Pre‐provision	Net	Revenue
Report the value for item 120.
	
Line	item	122	Provisions	during	the	quarter
Report the value for item 91.
Line	item	123	Total	Trading	and	Counterparty	Losses
Report the value for item 62.
24 
 

 
 
 
Line	item	124	Total	Other	Losses
Report the value for item 66.
Line	item	125	Other	Income	Statement	(I/S)	Items
Report other income statement items that the institution chooses to disclose. Describe these items in
the supporting documentation.
Line	item	126	Realized	Gains	(Losses)	on	available‐for‐sale	securities,	including	OTTI	17	
Report realized gains (losses) on available-for-sale securities, as defined in the FR Y-9C, Schedule HI,
item 6.b. For the projected quarters, this amount represents projected other-than-temporary
impairment losses on available-for-sale securities and realized gains and losses on available-for-sale
securities. Gains and losses from sales of available-for-sale securities, other than OTTI, should not be
allowed unless there is an existing contractual or legal obligation to sell a security or a security has
already been sold.
Line	item	127	Realized	Gains	(Losses)	on	held‐to‐maturity	securities,	including	OTTI		
Report realized gains (losses) on held-to-maturity securities, as defined in the FR Y-9C, Schedule HI,
item 6.a. For the projected quarters, this amount represents projected other-than-temporary
impairment losses on held-to-maturity securities and realized gains and losses on held-to-maturity
securities. Gains and losses from sales of held-to-maturity securities, other than OTTI, should not be
allowed unless there is an existing contractual or legal obligation to sell a security or a security has
already been sold.
Line	item	128	Income	(loss)	before		applicable	income	taxes	and	discontinued	operations	
Report the sum of items 121, 125, 126, and 127, minus items 122, 123, and 124.
	
Line	item	129	Applicable	income	taxes	(foreign	and	domestic)
Report all applicable income taxes, both foreign and domestic, as defined in the FR Y-9C, Schedule HI,
item 9.
Line	item	130	Income	(loss)	before	discontinued	operations	
Report the amount of item 128 minus item 129.
Line	item	131	Discontinued	Operations,	net	of	income	taxes
Report all discontinued operations, net of applicable income taxes, as defined in the FR Y-9C, Schedule
HI, item 11.
Line	item	132	Net	income	(loss)	attributable	to	BHC		or	IHC	or	SLHC	and	minority	interests	
Report the sum of item 130 and item 131.
Line	item	133	Net	income	(loss)	attributable	to	minority	interests	
Report net income (loss) attributable to minority interests, as defined in the FR Y-9C, Schedule HI, item
13.
Line	item	134	Net	income	(loss)	attributable	to	BHC,	SLHC	or	IHC	
Report the amount of item 132 minus item 133.
                                                            
17

Institutions that have adopted ASU 2016-13 should not include OTTI in items 126 or 127.

25 
 

 
 
 
Line	item	135	Effective	Tax	Rate	(%)		
Report the amount of item 129 divided by item 128, multiplied by 100.
Line	items	136	through	139	REPURCHASE	RESERVE/LIABILITY	FOR	MORTGAGE	REPS	AND	
WARRANTIES:
Line	item	136	Reserve,	prior	quarter		
Report the amount of any reserve or accrued liability that was established in the prior quarter for
losses related to sold or government-insured mortgage loans (first or second lien).
Line	item	137	Provisions	during	the	quarter		
Report the amount of provisions during the quarter to the repurchase reserve/liability for mortgage
representations and warranties.
Line	item	138	Net	charges	during	the	quarter		
Report the amount of net charges (charges less recoveries) during the quarter to the repurchase
reserve/liability for mortgage representations and warranties. Losses charged to this reserve can
occur through contractual repurchases, settlement agreement, or litigation loss, including losses
related to claims under securities law or fraud claims.
Line	item	139	Reserve,	current	quarter		
Report the sum of items 136 and 137 minus item 138.
A.1.b—Balance	Sheet	
For each scenario used, input the loan balance projections in the various line items in this subschedule. Balance projections for loans held in the loans held for investment portfolio should be
reported in the appropriate line items in the “Loans Held for Investment at Amortized Cost” and
balances for held for sale or held for investment under the fair value option should be reported
in the appropriate line items in the “Loans Held for Sale and Loans Accounted for Under the Fair
Value Option” section. MDRM codes are provided within the ‘Notes’ column for many of the line
items. When applicable, the definition of the BHC’s, IHC’s or SLHC’s projections should correlate
to the definitions outlined by the corresponding MDRM code within the FR Y-9C report. Domestic
refers to portfolios in the domestic US offices (as defined in the FR Y-9C report), and
International refers to portfolios outside of the domestic US offices.
Explain any M&A and divestitures included and how they are funded (liabilities, asset sales, etc.)
Line	items	1	through	3	SECURITIES
Line	item	1	Held	to	Maturity	(HTM)
Report the amount of held-to-maturity securities, as defined in the FR Y-9C, Schedule HC, item 2.a. 18
	
Line	item	2a	Available	for	Sale	(AFS)
Report the amount of available-for-sale securities, as defined in the FR Y-9C, Schedule HC, item 2.b.
Line	item	3	Total	Securities
                                                            
Institutions that have adopted ASU 2016-13 should report item 1, net of any applicable allowance for credit
losses.
18

26 
 

 
 
 
This item is a shaded cell and is derived from the sum of items 1 and 2.
Line	item	4	Securitizations	(investment	grade)
Investment grade means that the entity to which the Board-regulated institution is exposed through a
loan or security, or the reference entity with respect to a credit derivative, has adequate capacity to
meet financial commitments for the projected life of the asset or exposure. Such an entity or reference
entity has adequate capacity to meet financial commitments if the risk of its default is low and the full
and timely repayment of principal and interest is expected.
	
Line	item	5	Securitizations	(non‐investment	grade)
Securitizations that do not meet the investment grade definition above.
Line	items	6	through	51	TOTAL	LOANS	AND	LEASES:
Line	item	6	Real	estate	loans	(in	domestic	offices)	
This item is a shaded cell and is derived from the sum of items 7, 10, 13 and 19.
Line	item	7	First	lien	mortgages	(including	HELOANS)	
This item is a shaded cell and is derived from the sum of items 8 and 9.
Line	item	8	First	lien	mortgages
Report loans secured by first liens on 1 to 4 family residential properties, excluding closed-end first
lien home equity loans (reported in item 7).
Line	item	9	First	lien	home	equity	loans	(HELOANS)
Report all closed-end first lien home equity loans.
Line	item	10	Second/junior	lien	mortgages
This item is a shaded cell and is derived from the sum of items 11 and 12.
Line	item	11	Closed‐end	junior	loans
Report all closed-end loans secured by junior (i.e., other than first) liens on 1 to 4 family residential
properties, as defined in the FR Y-9C, Schedule HC-C, item 1.c.(2)(b).
Line	item	12	Home	equity	lines	of	credit	(HELOCS)
Report the amount outstanding under revolving, open-end lines of credit secured by 1 to 4 family
residential properties, as defined in the FR Y-9C, Schedule HC-C, item 1.c.(1).
Line	item	13	Commercial	real	estate	(CRE)	loans	
This item is a shaded cell and is derived from the sum of items 14, 15, and 16.
Line	item	14	Construction	
Report construction, land development, and other land loans, as defined in the FR Y-9C, Schedule HC-C,
items 1(a)(1) and 1(a)(2).
Line	item	15	Multifamily	
Report loans secured by multifamily (5 or more) residential properties, as defined in the FR Y-9C,
Schedule HC-C, item 1(d).
Line	item	16	Nonfarm,	non‐residential	
27 
 

 
 
 
This item is a shaded cell and is derived from the sum of items 17 and 18.
Line	item	17	Owner‐occupied	
Report loans secured by owner-occupied nonfarm nonresidential properties, as defined in the FR Y-9C,
Schedule HC-C, item 1(e)(1).
Line	item	18	Non‐owner‐occupied	
Report nonfarm nonresidential real estate loans that are not secured by owner-occupied nonfarm
nonresidential properties, as defined in the FR Y-9C, Schedule HC-C, item 1(e)(2).
Line	item	19	Loans	secured	by	farmland
Report all loans secured by farmland, as defined in the FR Y-9C, Schedule HC-C, item 1(b).
Line	item	20	Real	estate	loans	(Not	in	domestic	offices)	
This item is a shaded cell and is derived from the sum of items 21, 22, 23 and 29.
Line	item	21	First	lien	mortgages	(Not	in	domestic	offices)
Report all closed-end loans secured by first liens on 1 to 4 family residential properties, not held in
domestic offices.
Line	item	22	Second/junior	lien	mortgages	(Not	in	domestic	offices)
Report all loans secured by second/junior (i.e., other than first) liens on 1 to 4 family residential
properties, not held in domestic offices.
Line	item	23	Commercial	real	estate	(CRE)	loans	(Not	in	domestic	offices)	
This item is a shaded cell and is derived from the sum of items 24, 25, and 26.
Line	item	24	Construction	(Not	in	domestic	offices)	
Report construction, land development, and other land loans, as defined in the FR Y-9C, Schedule HC-C,
items 1(a)(1) and 1(a)(2), not held in domestic offices.
Line	item	25	Multifamily	(Not	in	domestic	offices)	
Report loans secured by multifamily (5 or more) residential properties, as defined in the FR Y-9C,
Schedule HC-C, item 1(d), not held in domestic offices.
Line	item	26	Nonfarm,	non‐residential	(Not	in	domestic	offices)	
This item is a shaded cell and is derived from the sum of items 27 and 28.
Line	item	27	Owner‐occupied	(Not	in	domestic	offices)	
Report loans secured by owner-occupied nonfarm nonresidential properties, as defined in the FR Y-9C,
Schedule HC-C, item 1(e)(1), not held in domestic offices.
Line	item	28	Non‐owner‐occupied	(Not	in	domestic	offices)	
Report nonfarm nonresidential real estate loans that are not secured by owner-occupied nonfarm
nonresidential properties, as defined in the FR Y-9C, Schedule HC-C, item 1(e)(2), not held in domestic
offices.
Line	item	29	Loans	secured	by	farmland	(Not	in	domestic	offices)
Report all loans secured by farmland, as defined in the FR Y-9C, Schedule HC-C, item 1(b), not held in
28 
 

 
 
 
domestic offices.
Line	item	30	C&I	Loans	
This item is a shaded cell and is derived from the sum of items 31, 32, 33 and 34.
Line	item	31	C&I	Graded	
Report all graded commercial and industrial (C&I) loans. Report only loans “graded” or “rated” using
the reporting entity’s commercial credit rating system, as it is defined in the reporting entity’s normal
course of business. This includes domestic and international business and corporate credit card or
charge card loans for which a commercially graded corporation is ultimately responsible for
repayment of credit losses incurred.
Line	item	32	Small	Business	(Scored/Delinquency	Managed)	
Report all "scored" or "delinquency managed" U.S. small business loans for which a commercial
internal risk rating is not used or that uses a different scale than other corporate loans reported in the
FR Y-9C, Schedule HC-C, items 2.a, 2.b, 3, 4.a, 4.b, 7, 9.a, 9.b.1, 9.b.2, 10.b, excluding corporate and small
business credit card loans included in the FR Y-9C, Schedule HC-C, line 4.a.
Line	item	33	Corporate	Card	
Report loans extended under corporate credit cards. Report at the control account level or the
individual pay level (not at the sub-account level). Corporate cards include employer-sponsored credit
cards for use by a company's employees. Exclude corporate card loans included in Line item 31 (C&I
Graded Loans).
Line	item	34	Business	Card	
Report loans extended under business credit cards. Business cards include small business credit card
accounts where the loan is underwritten with the sole proprietor or primary business owner as
applicant. Report at the control account level or the individual pay level (not at the sub-account level).
Line	item	35	Credit	Cards	
This item is a shaded cell and is derived from the sum of items 36 and 37.
Line	item	36	Charge	Cards	
Report loans extended under consumer general purpose or private label credit cards that have terms
and conditions associated with a charge card. Instead of having a stated interest rate, charge cards
have an annual fee and an interchange fee. Also customers must pay off the loan within the billing
cycle, which is typically one month. General purpose charge cards are credit cards that can be used at a
wide variety of merchants, including any who accept MasterCard, Visa, American Express or Discover
credit cards. Include affinity, co-brand cards in this category, and student card if applicable. Private
label charge cards are credit cards, also known as proprietary credit cards, tied to the retailer issuing
the card and can only be used in that retailer's stores. Include oil & gas cards in this loan type, and
student cards if applicable.
Line	item	37	Bank	Cards	
Report loans extended under consumer general purpose or private label credit cards that have terms
and conditions associated with a bank card. A bank card will have a stated interest rate and a
minimum payment amount due within the billing cycle. General purpose bank cards are credit cards
that can be used at a wide variety of merchants, including any who accept MasterCard, Visa, American
Express or Discover credit cards. Include affinity, co-brand cards in this category, and student cards if
29 
 

 
 
 
applicable. Private label bank cards are credit cards, also known as proprietary credit cards, tied to the
retailer issuing the card and can only be used in that retailer's stores. Include oil & gas cards in this
loan type, and student cards if applicable.
Line	item	38	Other	Consumer	
This item is a shaded cell and is derived from the sum of items 39, 40, 41 and 42.
Line	item	39	Auto	Loans	
Report all auto loans, as defined in the FR Y-9C, Schedule HC-C, item 6(c).
Line	item	40	Student	Loans	
Report all student loans.
Line	item	41	Other	(consumer)	loans	backed	by	securities	(non‐purpose	lending)	
Report other consumer loans that are backed by securities (i.e., non-purpose lending).
Line	item	42	Other	(consumer)		
Report all other consumer loans not reported in items 39, 40 or 41.
Line	item	43	Other	Loans	
This item is a shaded cell and is derived from the sum of items 44, 45, 46, 47 and 48.
Line	item	44	Loans	to	Foreign	Governments	
Report all loans to foreign governments, as defined in the FR Y-9C, Schedule HC-C, item 7. Exclude
loans to foreign governments included in Line item 32 (Small Business Loans).
Line	item	45	Agricultural	Loans		
Report all agricultural loans, as defined in the FR Y-9C, Schedule HC-C, item 3. Exclude agricultural
loans included in Line item 32 (Small Business Loans).
Line	item	46	Loans	for	Purchasing	or	Carrying	Securities	(secured	or	unsecured)	
Report all loans for purchasing or carrying securities (secured or unsecured), as defined in the FR Y9C, Schedule HC-C, item 9.b.(1). Exclude loans for purchasing or carrying securities included in Line
item 32 (Small Business Loans).
Line	item	47	Loans	to	Depositories	and	Other	Financial	Institutions	
Report all loans to depositories and other financial Institutions (secured or unsecured), as defined in
the FR Y-9C, Schedule HC-C, items 2.a, 2.b, and 9.a. Exclude loans to depositories and other financial
institutions included in Line item 32 (Small Business Loans).
Line	item	48	All	Other	Loans	and	Leases	
This item is a shaded cell and is derived from the sum of items 49 and 50.
Line	item	49	All	Other	Loans	(exclude	consumer	loans)	
Report all other loans (excluding consumer loans), as defined in the FR Y-9C, Schedule HC-C, item
9.b.(2). Exclude all other loans included in Line item 32 (Small Business Loans).
Line	item	50	All	Other	Leases	
Report all other leases (excluding consumer leases), as defined in the FR Y-9C, Schedule HC-C, item
30 
 

 
 
 
10.b. Exclude all other leases included in Line item 32 (Small Business Loans).
Line	item	51	Total	Loans	and	Leases	
Report the sum of items 6, 20, 30, 35, 38 and 43.
Line	items	52	through	94	LOANS	HELD	FOR	INVESTMENT	AT	AMORTIZED	COST:	
	
Line	item	52	Real	estate	loans	(in	domestic	offices)	
This item is a shaded cell and is derived from the sum of items 53, 56, 59 and 65.
	
Line	item	53	First	lien	mortgages	(including	HELOANS)	
This item is a shaded cell and is derived from the sum of items 54 and 55.
	
Line	item	54	First	lien	mortgages
Report loans held for investment accounted for at amortized cost on all closed-end loans secured by
first liens on 1 to 4 family residential properties, excluding closed-end first lien home equity loans
(reported in item 53).
Line	item	55	First	lien	home	equity	loans	(HELOANS)
Report loans held for investment accounted for at amortized cost on all closed-end first lien home
equity loans.
Line	item	56	Second/junior	lien	mortgages
This item is a shaded cell and is derived from the sum of items 57 and 58.
Line	item	57	Closed‐end	junior	loans
Report loans held for investment accounted for at amortized cost on all closed-end loans secured by
junior (i.e., other than first) liens on 1 to 4 family residential properties.
Line	item	58	Home	equity	lines	of	credit	(HELOCS)
Report loans held for investment accounted for at amortized cost on the amount outstanding under
revolving, open-end lines of credit secured by 1 to 4 family residential properties.
Line	item	59	Commercial	real	estate	(CRE)	loans	
This item is a shaded cell and is derived from the sum of items 60, 61, and 62.
Line	item	60	Construction	
Report loans held for investment accounted for at amortized cost on construction, land development,
and other land loans, as defined in the FR Y-9C, Schedule HC-C, items 1(a)(1) and 1(a)(2). 	
Line	item	61	Multifamily	
Report loans held for investment accounted for at amortized cost on loans secured by multifamily (5
or more) residential properties, as defined in the FR Y-9C, Schedule HC-C, item 1(d).
Line	item	62	Nonfarm,	nonresidential	
This item is a shaded cell and is derived from the sum of items 63 and 64.
Line	item	63	Owner‐occupied	
Report loans held for investment accounted for at amortized cost on loans secured by owner-occupied
31 
 

 
 
 
nonfarm nonresidential properties, as defined in the FR Y-9C, Schedule HC-C, item 1(e)(1).
Line	item	64	Non‐owner‐occupied	
Report loans held for investment accounted for at amortized cost on nonfarm nonresidential real
estate loans that are not secured by owner-occupied nonfarm nonresidential properties, as defined in
the FR Y-9C, Schedule HC-C, item 1(e)(2).
	
Line	item	65	Loans	secured	by	farmland
Report loans held for investment accounted for at amortized cost on all loans secured by farmland, as
defined in the FR Y-9C, Schedule HC-C, item 1(b).
Line	item	66	Real	estate	loans	(Not	in	domestic	offices)	
This item is a shaded cell and is derived from the sum of items 67, 68, 69 and 75.
Line	item	67	First	lien	mortgages	(Not	in	domestic	offices)
Report loans held for investment accounted for at amortized cost on all closed-end loans secured by
first liens on 1 to 4 family residential properties, not held in domestic offices.
Line	item	68	Second/junior	lien	mortgages	(Not	in	domestic	offices)
Report loans held for investment accounted for at amortized cost on all loans secured by
second/junior (i.e., other than first) liens on 1 to 4 family residential properties, not held in domestic
offices.
Line	item	69	Commercial	real	estate	(CRE)	loans	(Not	in	domestic	offices)	
This item is a shaded cell and is derived from the sum of items 70, 71, and 72.
Line	item	70	Construction	(Not	in	domestic	offices)	
Report loans held for investment accounted for at amortized cost on construction, land development,
and other land loans, as defined in the FR Y-9C, Schedule HC-C, items 1(a)(1) and 1(a)(2), not held in
domestic offices.
Line	item	71	Multifamily	(Not	in	domestic	offices)	
Report loans held for investment accounted for at amortized cost on loans secured by multifamily (5
or more) residential properties, as defined in the FR Y-9C, Schedule HC-C, item 1(d), not held in
domestic offices.
Line	item	72	Nonfarm,	nonresidential	(Not	in	domestic	offices)	
This item is a shaded cell and is derived from the sum of items 73 and 74.
Line	item	73	Owner‐occupied	(Not	in	domestic	offices)	
Report loans held for investment accounted for at amortized cost on loans secured by owner-occupied
nonfarm nonresidential properties, as defined in the FR Y-9C, Schedule HC-C, item 1(e)(1), not held in
domestic offices.
Line	item	74	Non‐owner‐occupied	(Not	in	domestic	offices)	
Report loans held for investment accounted for at amortized cost on nonfarm nonresidential real
estate loans that are not secured by owner-occupied nonfarm nonresidential properties, as defined in
the FR Y-9C, Schedule HC-C, item 1(e)(2), not held in domestic offices.
32 
 

 
 
 
Line	item	75	Loans	secured	by	farmland	(Not	in	domestic	offices)
Report loans held for investment accounted for at amortized cost on all loans secured by farmland, as
defined in the FR Y-9C, Schedule HC-C, item 1(b), not held in domestic offices.
Line	item	76	C&I	Loans	
This item is a shaded cell and is derived from the sum of items 77, 78 and 79.
Line	item	77	C&I	Graded	
Report loans held for investment accounted for at amortized cost on all graded commercial and
industrial (C&I) loans. Report only loans “graded” or “rated” using the reporting entity’s commercial
credit rating system, as it is defined in the reporting entity’s normal course of business. This includes
domestic and international business and corporate credit card or charge card loans for which a
commercially graded corporation is ultimately responsible for repayment of credit losses incurred.
Line	item	78	Small	Business	(Scored/Delinquency	Managed)	
Report loans held for investment accounted for at amortized cost on small business loans. Report all
"scored" or "delinquency managed" U.S. small business loans for which a commercial internal risk
rating is not used or that uses a different scale than other corporate loans reported in the FR Y-9C,
Schedule HC-C, items 2.a, 2.b, 3, 4.a, 4.b, 7, 9.a, 9.b.1, 9.b.2, 10.b, excluding corporate and small business
credit card loans included in the FR Y-9C, Schedule HC-C, line 4.a.
Line	item	79	Business	and	Corporate	Card	
Report loans held for investment accounted for at amortized cost on loans extended under business
and corporate credit cards. Business cards include small business credit card accounts where the loan
is underwritten with the sole proprietor or primary business owner as applicant. Report at the control
account level or the individual pay level (not at the sub-account level). Corporate cards include
employer-sponsored credit cards for use by a company's employees. Exclude corporate card or charge
card loans included in Line item 77 (C&I Graded Loans.
Line	item	80	Credit	Cards	
Report loans held for investment accounted for at amortized cost on loans extended under consumer
general purpose or private label credit cards. General purpose credit cards are credit cards that can be
used at a wide variety of merchants, including any who accept MasterCard, Visa, American Express or
Discover credit cards. Include affinity, co-brand cards in this category, and student cards if applicable.
Private label credit cards are credit cards, also known as proprietary credit cards, tied to the retailer
issuing the card and can only be used in that retailer's stores. Include oil & gas cards in this loan type,
and student cards if applicable.
Line	item	81	Other	Consumer	
This item is a shaded cell and is derived from the sum of items 82, 83, 84 and 85.
Line	item	82	Auto	Loans	
Report loans held for investment accounted for at amortized cost on auto loans, as defined in the FR Y9C, Schedule HC-C, item 6(c).
Line	item	83	Student	Loans	
Report loans held for investment accounted for at amortized cost on student loans.
Line	item	84	Other	(consumer)	loans	backed	by	securities	(non‐purpose	lending)	
33 
 

 
 
 
Report loans held for investment accounted for at amortized cost on other consumer loans that are
backed by securities (i.e., non-purpose lending).
Line	item	85	Other	(consumer)		
Report loans held for investment accounted for at amortized cost on all other consumer loans not
reported in items 82, 83 or 84.
Line	item	86	Other	Loans	and	Leases	
This item is a shaded cell and is derived from the sum of items 87, 88, 89, 90 and 91.
Line	item	87	Loans	to	Foreign	Governments	
Report loans held for investment accounted for at amortized cost on loans to foreign governments, as
defined in the FR Y-9C, Schedule HC-C, item 7. Exclude loans to foreign governments included in Line
item 78 (Small Business Loans).
Line	item	88	Agricultural	Loans		
Report loans held for investment accounted for at amortized cost on agricultural loans, as defined in
the FR Y-9C, Schedule HC-C, item 3. Exclude agricultural loans included in Line item 78 (Small Business
Loans).
Line	item	89	Loans	for	Purchasing	or	Carrying	Securities	(secured	or	unsecured)	
Report loans held for investment accounted for at amortized cost on loans for purchasing or carrying
securities (secured or unsecured), as defined in the FR Y-9C, Schedule HC-C, item 9.b.(1). Exclude loans
for purchasing or carrying securities included in Line item 78 (Small Business Loans).
Line	item	90	Loans	to	Depositories	and	Other	Financial	Institutions	
Report loans held for investment accounted for at amortized cost on loans to depositories and other
financial Institutions (secured or unsecured), as defined in the FR Y-9C, Schedule HC-C, items 2.a, 2.b,
and 9.a. Exclude loans to depositories and other financial institutions included in Line item 78 (Small
Business Loans).
Line	item	91	All	Other	Loans	and	Leases	
This item is a shaded cell and is derived from the sum of items 92 and 93.
Line	item	92	All	Other	Loans	(exclude	consumer	loans)	
Report loans held for investment accounted for at amortized cost on all other loans (excluding
consumer loans), as defined in the FR Y-9C, Schedule HC-C, item 9.b.(2). Exclude all other loans
included in Line item 78 (Small Business Loans).
Line	item	93	All	Other	Leases	
Report loans held for investment accounted for at amortized cost on all other leases (excluding
consumer leases), as defined in the FR Y-9C, Schedule HC-C, item 10.b. Exclude all other leases
included in Line item 78 (Small Business Loans).
Line	item	94	Total	Loans	and	Leases	
Report the sum of items 52, 66, 76, 80, 81 and 86.
Line	items	95	through	111	HELD	FOR	SALE	LOANS	AND	LOANS	ACCOUNTED	FOR	UNDER	THE	
FAIR	VALUE	OPTION:	
34 
 

 
 
 
	
Line	item	95	Real	estate	loans	(in	domestic	offices)	
This item is a shaded cell and is derived from the sum of items 96, 97, 98 and 99.
	
Line	item	96	First	Lien	Mortgages
This item is a shaded cell and is derived as item 7 minus item 53.
Line	item	97	Second/Junior	Lien	Mortgages
This item is a shaded cell and is derived as item 10 minus item 56.
Line	item	98	Commercial	real	estate	(CRE)	loans	
This item is a shaded cell and is derived as item 13 minus item 59.
Line	item	99	Loans	secured	by	farmland
This item is a shaded cell and is derived as item 19 minus item 65.
Line	item	100	Real	estate	loans	(not	in	domestic	offices)	
This item is a shaded cell and is derived from the sum of items 101, 102 and 103.
Line	item	101	Residential	Mortgages	(not	in	domestic	offices)	
This item is a shaded cell and is derived as the sum of items 21 and 22 minus items 67 and 68.
Line	item	102	Commercial	real	estate	(CRE)	loans	(not	in	domestic	offices)	
This item is a shaded cell and is derived as item 23 minus item 69.
Line	item	103	Loans	secured	by	farmland	(not	in	domestic	offices)
This item is a shaded cell and is derived as item 29 minus item 75.
Line	item	104	C&I	Loans	
This item is a shaded cell and is derived as item 30 minus item 76.
	
Line	item	105	Credit	Cards	
This item is a shaded cell and is derived as item 35 minus item 80.
Line	item	106	Other	Consumer	
This item is a shaded cell and is derived as item 38 minus item 81.
Line	item	107	All	Other	Loans	and	Leases	
This item is a shaded cell and is derived as item 43 minus item 86.
Line	item	108	Total	Loans	and	Leases	Held	for	Sale	and	Loans	and	Leases	Accounted	for	under	
the	Fair	Value	Option	
This item is a shaded cell and is derived from the sum of items 95, 100, 104, 105, 106 and 107.
Line	item	109	Unearned	Income	on	Loans
Report all unearned income on loans, as defined in the FR Y-9C, Schedule HC-C, item 11, Column A.

35 
 

 
 
 
Line	item	110	Allowance	for	Loan	and	Lease	Losses19
This item is a shaded cell and is carried over from item 116a of the Income Statement Sub-schedule.
Line	item	111	Loans	and	Leases	(Held	for	Investment	and	Held	for	Sale)	Net	of	Unearned	
Income	and	Allowance	for	Loan	and	Lease	Losses20	
This item is a shaded cell and is derived as item 51 minus items 109 and 110.
TRADING	
Line	item	112	Trading	Assets
Report trading assets, as defined in the FR Y-9C, Schedule HC, item 5.
	
Line	items	113	through	117	INTANGIBLES:	
Line	item	113	Goodwill
Report goodwill, as defined in the FR Y-9C, Schedule HC-M, Memoranda item 12(b).
Line	item	114	Mortgage	Servicing	Rights
Report all mortgage servicing rights, as defined in the FR Y-9C, Schedule HC-M, item 12.a.
Line	item	115	Not	Applicable.	
Line	item	116	All	Other	Identifiable	Intangible	Assets
Report all other identifiable intangible assets, as defined in the FR Y-9C, Schedule HC-M, item 12.c.
Line	item	117	Total	Intangible	Assets
This item is a shaded cell and is derived from the sum of items 113, 114, 115 and 116.
Line	items	118	through	131	OTHER	(Assets):	
Line	item	118	Cash	and	cash	equivalent
Report cash and cash equivalent, as defined in the FR Y-9C, Schedule HC, items 1.a., 1.b.(1), 1.b.(2).
	
Line	item	119	Federal	Funds	Sold	
Report federal funds sold in domestic offices, as defined in the FR Y-9C, Schedule HC, item 3.a.
	
Line	item	120	Securities	Purchased	under	Agreements	to	Resell21
Report securities purchased under agreements to resell, as defined in the FR Y-9C, Schedule HC, item
3.b.
Line	item	121	Premises	and	Fixed	Assets
Report all premises and fixed assets, as defined in the FR Y-9C, Schedule HC, item 6.
                                                            
For institutions that have adopted ASU 2016-13, this item will represent the allowance for credit losses on
loans and leases.
20 For institutions that have adopted ASU 2016-13, this item will be net of unearned income and allowance for
credit losses on loans and leases. 
21 Institutions that have adopted ASU 2016-13 should report item 120 net of any applicable allowance for credit
losses.
19

36 
 

 
 
 
Line	item	122	Other	Real	Estate	Owned	(OREO)
This item is a shaded cell and is derived from the sum of items 123, 124 and 125.
Line	item	123	Commercial
Report the net book value of all other real estate owned in the form of, or for which the underlying real
estate consists of, commercial real estate.
Line	item	124	Residential
Report the net book value of all other real estate owned in the form of, or for which the underlying real
estate consists of, residential real estate.
Line	item	125	Farmland
Report the net book value of all other real estate owned in the form of, or for which the underlying real
estate consists of, farmland.
Line	item	126	Collateral	Underlying	Operating	Leases	for	Which	the	Bank	is	the	Lessor
This item is a shaded cell and is derived from the sum of items 127 and 128.
Line	item	127	Autos
Report the carrying amount of automobiles rented to others under operating leases, net of
accumulated depreciation. The amount reported should only reflect collateral rented under operating
leases and should not include collateral subject to capital/financing type leases.
Line	item	128	Other
Report the carrying amount of any equipment or other assets (other than automobiles) rented to
others under operating leases, net of accumulated depreciation. The amount reported should only
reflect collateral rented under operating leases and should not include collateral subject to
capital/financing type leases.
Line	item	129	Other	assets22
Report all other assets, as defined in the FR Y-9C, Schedule HC, sum of items 8, 9 and 11, minus item
126 (above).
Line	item	130	Total	Other	(assets)
This item is a shaded cell and is derived from the sum of items 118-122, 126, and 129.
Line	item	131	Total	Assets
This item is a shaded cell and is derived from the sum of items 3, 111, 112, 117 and 130.
	
Line	items	132	through	142	LIABILITIES:	
Line	item	132	Deposits	in	Domestic	Offices	
Report all deposits in domestic offices, as defined in the FR Y-9C, Schedule HC, items 13.a.(1) and
13.a.(2).
Line	item	133	Deposits	in	Foreign	Offices	
Report all deposits in foreign offices, as defined in the FR Y-9C, Schedule HC, items 13.b.(1) and
                                                            
Institutions that have adopted ASU 2016-13 should report item 129 net of any applicable allowance for credit
losses.
22

37 
 

 
 
 
13.b.(2).
Line	item	134	Deposits
This item is a shaded cell and derived from the sum of items 132 and 133.
Line	item	135	Federal	Funds	Purchased	and	Repurchase	Agreements
Report all federal funds purchased and repurchase agreements, as defined in the FR Y-9C, Schedule HC,
items 14.a and 14.b.
Line	item	136	Trading	Liabilities
Report all trading liabilities, as defined in the FR Y-9C, Schedule HC, item 15.
Line	item	137	Other	Borrowed	Money
Report other borrowed money, as defined in the FR Y-9C, Schedule HC, item 16.
	
Line	item	138	Subordinated	Notes	and	Debentures
Report subordinated notes and debentures, as defined in the FR Y-9C, Schedule HC, item 19.a.
	
Line	item	139	Subordinated	Notes	Payable	to	Unconsolidated	Trusts	Issuing	TruPS	and	TruPS	
Issued	by	Consolidated	Special	Purpose	Entities
Report all subordinated notes payable to unconsolidated trusts issuing trust preferred securities, and
trust preferred securities issued by consolidated special purpose entities, as defined in the FR Y-9C,
Schedule HC, item 19.b.
Line	item	140		Other	liabilities	
Report other liabilities, as defined in the FR Y-9C, Schedule HC, item 20.
Line	item	141	Memo:	Allowance	for	off‐balance	sheet	credit	exposures
Report the allowance for off-balance sheet credit exposures, as defined in the FR Y-9C, Schedule HC-G,
item 3.
Line	item	142	Total	Liabilities	
Report the sum of items 134 through 140.
	
Line	items	143	through	151	EQUITY	CAPITAL:	
Line	item	143	Perpetual	Preferred	Stock	and	Related	Surplus
Report all perpetual preferred stock and related surplus, as defined in the FR Y-9C, Schedule HC, item
23.
Line	item	144	Common	Stock	(Par	Value)
Report the par value of common stock, as defined in the FR Y-9C, Schedule HC, item 24.
Line	item	145	Surplus	(Exclude	All	Surplus	Related	to	Preferred	Stock)
Report surplus (excluding surplus related to preferred stock), as defined in the FR Y-9C, Schedule HC,
item 25.
Line	item	146	Retained	Earnings
Report all retained earnings, as defined in the FR Y-9C, Schedule HC, item 26.a.
38 
 

 
 
 
Line	item	147	Accumulated	Other	Comprehensive	Income	(AOCI)
Report accumulated other comprehensive income (AOCI), as defined in the FR Y-9C, Schedule HC, item
26.b.
Line	item	148	Other	Equity	Capital	Components
Report other equity capital components, as defined in the FR Y-9C, Schedule HC, item 26.c.
Line	item	149	Total	BHC,	IHC	or	SLHC	Equity	Capital	
Report the sum of items 143 through 148.
Line	item	150	Noncontrolling	(Minority)	Interests	in	Consolidated	Subsidiaries
Report all noncontrolling (minority) interests in consolidated subsidiaries, as defined in the FR Y-9C,
Schedule HC, item 27.b.
Line	item	151	Total	Equity	Capital	
Report the sum of items 149 and 150.
Line	item	152	Unused	Commercial	Lending	Commitments	and	Letters	of	Credit
Report all unused commercial lending commitments and letters of credit, as defined in the FR Y-9C,
Schedule HC-L, items 1.c.(1), 1.c.(2), 1.e.(1), 1.e.(2), 1.e.(3), 2, 3, and 4.

39 
 

 
 
 
A.1.c—Risk‐Weighted	Assets	(RWA)	
	
A.1.c.1—Standardized	RWA	
	
All BHCs, IHCs and SLHCs are required to complete the “Standardized RWA” sub-schedule.
For reporting quarters starting January 1, 2018, advanced approachs firms must apply a 250 percent
risk-weight to mortgage servicing assets (MSAs), deferred tax assets arising from temporary
differences that could not be realized through net operating loss carrybacks, and significant
investments in the capital of unconsolidated financial institutions in the form of common stock that are
not deducted from capital. For all reporting quarters, a non-advanced approaches firm must apply a
100 percent risk weight to any amounts of MSAs, deferred tax assets arising from temporary
differences that could not be realized through net operating loss carrybacks, and significant
investments in the capital of unconsolidated financial institutions in the form of common stock that are
not deducted from capital, and continue to apply the 2017 risk weights under the capital rules to
amounts of non-significant investments in the capital of unconsolidated financial institutions and
significant investments in the capital of unconsolidated financial institution not in the form of common
stock that are not deducted from capital.
BHCs, SLHCs and IHCs that are subject to market risk capital requirements at the as of date are
required to complete the market risk-weighted asset section within the sub-schedule. However, if a
BHC, SLHC, or IHC projects to meet the trading activity threshold that would require it to be subject to
the market risk capital requirements during the forecast period, then the BHC, SLHC or IHC should
complete the market risk-weighted asset section within the sub-schedule. Please refer to 78 Federal
Register 62250, October 11, 2013 and 78 Federal Register 76521, December 18, 2013 for details of the
requirements.

Standardized	Approach	Credit	Risk	
	
Line	item	1	Cash	and	balances	due	from	depository	institutions		
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R,
Part II, Line Item 1.
Securities		
	
Line	item	2a	Held‐to‐maturity	(excluding	securitizations):		
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R,
Part II, Line Item 2a.
Line	item	2b	Available‐for‐sale	(excluding	securitizations):		
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R,
Part II, Line Item 2b.
Line	item	3	Federal	funds	sold	
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R,
Part II, Line Item 3a.
	
	
Loans	and	leases	on	held	for	sale	
Line	item	4a	Residential	mortgage	exposures	
40 
 

 
 
 
Report the risk-weighted asset amount consistent with the definition for the FR Y-9C, Part II, Line item
4a.
Line	item	4b	High	Volatility	Commercial	Real	Estate		
Report the risk-weighted amount consistent with the definition for the FR Y-9C, HC-R, Part II, Line item
4b.
Line	item	4c	Exposures	past	due	90	days	or	more	or	on	nonaccrual		
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
item 4c.
Line	item	4d	All	other	exposures		
Report the risk-weighted asset amount consistent with the definition for the FR Y-9C, HC-R, Part II,
Line item 4d.
Loans	and	leases,	net	of	unearned	income	
Line	item	5a	Residential	mortgage	exposures	
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 5a.
Line	item	5b	High	Volatility	Commercial	Real	Estate	
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 5b.
Line	item	5c	Exposures	past	due	exposures	90	days	or	more	or	on	nonaccrual	
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 5c.
Line	item	5d	All	other	exposures	
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 5d.
Line	item	6	Trading	assets	(excluding	securitizations	that	receive	standardized	charges)	
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 7.
Line	item	7a	All	other	assets	
Report the risk-weighted asset amount consistent with the definition of FR Y-9C, HC-R, Part II, line
item 8.
Line	item	7b	Separate	account	bank‐owned	life	insurance	
Report the risk-weighted asset amount consistent with the definition of FR Y-9C, HC-R, Part II, line
item 8a.
Line	item	7c	Default	fund	contributions	to	central	counterparties	
Report the risk-weighted asset amount consistent with the definition of FR Y-9C, HC-R, Part II, line
item 8b.
On‐balance	sheet	securitization	exposures	
	
Line	item	8a	Held‐to‐maturity	
41 
 

 
 
 
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R,
Part II, Line Item 9a.
Line	item	8b	Available‐for‐sale	
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 9b.
Line	item	8c	Trading	assets	that	that	receive	standardized	charges	
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 9c.
Line	item	8d		All	other	on‐balance	sheet	securitization	exposures	
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 9d.
Line	item	9	Off‐balance	sheet	securitization	exposures	
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R,
Part II, Line Item 10.
Line	item	10	RWA	for	Balance	Sheet	Asset	Categories	(sum	of	items	1	through	8d)	
This item is shaded and is derived from other items in the schedule, no input required.
Derivatives	and	Off‐Balance	Sheet	Items	
Line	item	11	Financial	standby	letters	of	credit	
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 12.
Line	item	12	Performance	standby	letters	of	credit	and	transaction	related	contingent	items	
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 13.
Line	item	13	Commercial	and	similar	letters	of	credit	with	an	original	maturity	of	one	year	or	
less	
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 14.
Line	item	14	Retained	recourse	on	small	business	obligations	sold	with	recourse	
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 15.
Line	item	15	Repo‐style	transactions		
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R,
Part II, Line Item 16.
	
Line	item	16	All	other	off‐balance	sheet	liabilities	
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R,
Part II, Line Item 17.
Line	item	17a	Unused	commitments:	Original	maturity	of	one	year	or	less,	excluding	ABCP	a	

42 
 

 
 
 
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 18a.
Line	item	17b	Unused	commitments:	Original	maturity	of	one	year	or	less	to	ABCP	conduits	
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 18b.
Line	item	17c	Unused	commitments:	Original	maturity	exceeding	one	year	
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 18c.
	
Line	item	18	Unconditionally	cancelable	commitment	
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 19.
Line	item	19	Over‐the‐counter	derivatives	
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R,
Part II, Line Item 20.
Line	item	20	Centrally	cleared	derivatives	
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 21.
Line	item	21	Unsettled	transactions	(failed	trades)	
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 22.
Line	item	22	RWA	for	Assets,	Derivatives	and	Off‐Balance‐Sheet	Asset	Categories		
This item is a shaded cell and is derived from the sum of items 9 through 21.
Line	item	23	RWA	for	purposes	of	calculating	the	allowance	for	loan	and	lease	losses	(ALLL)	
1.25	percent	threshold	
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R,
Part II, Line Item 26.
	
Market	Risk
Line items 24 through 40 are applicable only to BHCs, SLHCs and IHCs that are subject to the market
risk capital rule. If a BHC, SLHC or IHC does not have a particular portfolio or no trading book at all,
risk-weighted assets should be reported as 0.
Line	item	24	Value‐at‐risk	(VaR)	with	Multiplier
Report the risk-weighted amount consistent with the definition for FFIEC 102 Line Item 4.
Line	item	25	Stressed	VaR	with	Multiplier
Report the risk-weighted amount consistent with the definition for FFIEC 102 Line Item 7.
Specific	risk	add‐on		
	
Line	item	26	Debt	Positions	
Report the risk-weighted amount consistent with the definition for FFIEC 102 Line Item 8
43 
 

 
 
 
	
Line	item	27	Equity	positions	
Report the risk-weighted amount consistent with the definition of FFIEC 102 Line Item 9.
Line	item	28	Capital	requirements	for	securitization	positions	using	the	Simplified	Supervisory	
Formula	Approach	(SSFA)	or	applying	a	specific	risk‐weighting	factor	of	1250	percent.	
Report the risk-weighted amount consistent with the definition of FFIEC 102 Line Item 10.
Line	item	29	Standardized	measure	of	specific	risk	add‐ons	(sum	of	items	26,	27,	and	28)	
This item is the derived sum of line item 26, 27, and 28. The risk-weighted amount should be
consistent with the definition for the FFIEC 102 Line item 14.
Item	30	is	not	applicable	to	an	institution	that	does	not	calculate	a	modeled	measure	of	
incremental	risk.		
	
Line	item	30	Incremental	risk	charge	requirement	
Report the risk-weighted amount consistent with the definition for FFIEC 102 Line Item 18.
	
Line	item	31	Modeled	comprehensive	risk	measure	
Report the risk-weighted amount consistent with the definition for FFIEC 102 Line Item 19.
	
Line	item	32	Standardized	measure	of	specific	risk	add‐ons	for	net	long	correlation	trading	
positions	
Report the risk-weighted amount consistent with the definition of FFIEC 102 Line Item 26.	
	
Line	item	33	Standardized	measure	of	specific	risk	add‐ons	for	net	short	correlation	trading	
positions	
Report the risk-weighted amount consistent with the definition of FFIEC 102 Line Item 34	
	
Line	item	34	Standardized	measure	of	specific	risk	add‐ons	(greater	of	item	32	or	33)	
This item is derived as the greater of Line Item 32 or 33.
	
Line	item	35	Surcharge	for	modeled	correlation	trading	positions	(item	34	multiplied	by	0.08)	
This item is derived as product of line item 34 multiplied by 0.08. This item should be consistent with
the risk-weighted amount for FFIEC 102 Line Item 37.
Line	item	36	Comprehensive	risk	capital	measure	requirement		
Report the risk-weighted amount consistent with the definition for FFIEC 102 Line Item 42. Only if a
BHC, SLHC or IHC has received supervisory approval of its comprehensive risk model effectiveness,
report the risk-weighted asset amount consistent with the definition for FFIEC 102 Line Item 48.
De	minimis	positions	and	other	adjustments	
Line	item	37	Capital	requirement	for	all	de	minimis	exposures	
Report the risk-weighted amount consistent with the definition of FFIEC 102 Line Item 52
Line	item	38	Additional	capital	requirement	
Report the risk-weighted amount consistent with the definition of FFIEC 102 Line Item 53.
	
Line	item	39	Sum	of	items	37	and	38	
This item is derived as sum of item 37 and item 38. The risk-weighted amount should be consistent
44 
 

 
 
 
with the definition of FFIEC 102 Line Item 54.	
	
Market	risk‐weighted	assets	
	
Line	item	40	Standardized	market	risk‐weighted	assets:	Sum	of	items	24,	25,	29,	30	(if	
applicable),	36	(if	applicable),	and	39	
This item is derived as the sum of items 24, 25, 29, 30 (if applicable), 36 (if applicable), and 39.
Line	item	41	Risk‐weighted	assets	before	deductions	for	excess	allowance	of	loan	and	lease	
losses	and	allocated	risk	transfer	risk	reserve
This item is a shaded cell and is derived from the sum of items 22 and 40.
Line	item	42	Less:	Excess	allowance	for	loan	and	lease	losses	
Report the asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 29.
Line	item	43	Less:	Allocated	transfer	risk	reserve	
Report the asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line Item 30.	
	
Line	item	44	Total	risk‐weighted	assets
This item is a shaded cell and is derived from item 41 minus the sum of items 42 and 43.
Memoranda	Items	–	Derivatives	
Report all memoranda items lines 45 through 48g.
Line	item	45	Current	credit	exposure	across	all	derivative	contracts	covered	by	the	regulatory	
capital	rules	
Report the amount consistent with the definition for FR Y-9C, Schedule HC-R, Part II, Memoranda Item
1. Report the total current credit exposure amount for all interest rate, foreign exchange rate and gold,
credit (investment grade reference assets), credit (non investment grade reference assets), equity,
precious metals (except gold), and other derivative contracts covered by the regulatory capital rules
after considering applicable legally enforceable bilateral netting agreements. Banking organizations
that are subject to Subpart F of the regulatory capital rules should exclude all covered positions subject
to these guidelines, except for foreign exchange derivatives that are outside of the trading account.
Foreign exchange derivatives that are outside of the trading account and all OTC derivatives continue
to have a counterparty credit risk capital charge and, therefore, a current credit exposure amount for
these derivatives should be reported in this item.
Line	item	46	Notional	principal	amounts	of	over‐the‐counter	derivative	contracts	
This item is a shaded cell and is derived from the sum of lines 47a through 47g.
Report in the appropriate sub-item the notional amount or par value of all OTC derivative contracts,
including credit derivatives that are subject to the regulatory capital rules. Such contracts include
swaps, forwards, and purchased options.
Line	item	47a	Interest	rate	
Report interest rate contracts that are subject to the regulatory capital rules.
Line	item	47b	Foreign	exchange	rate	and	gold	
Report foreign exchange contracts and the remaining maturities of gold contracts that are subject to
the regulatory capital rules.
45 
 

 
 
 
Line	item	47c	Credit	(investment	grade	reference	asset)	
Report credit derivative contracts where the reference entity meets the definition of investment grade
as described in 12 CFR 217.2 of the regulatory capital rule.
Line	item	47d	Credit	(non‐investment	grade	reference	asset)	
Report credit derivative contracts where the reference entity does not meet the definition of
investment grade as described in 12 CFR 217.2 of the regulatory capital rule.
Line	item	47e	Equity	
Report equity derivative contracts that are subject to the regulatory capital rules.
Line	item	47f	Precious	metals	(except	gold)	
Report other precious metals contracts that are subject to the regulatory capital rules. Report all silver,
platinum, and palladium contracts.
Line	item	47g	Other	
Report other contracts that are subject to the regulatory capital rules. For contracts with multiple
exchanges of principal, notional amount is determined by multiplying the contractual amount by the
number of remaining payments (e.g., changes of principal) in the derivative contract.
Line	item	48	Notional	principal	amounts	of	centrally	cleared	derivative	contracts	
This item is a shaded cell and is derived from the sum of lines 48a through 48g.
Report in the appropriate sub-item the notional amount or par value of all centrally cleared derivative
contracts, including credit derivatives that are subject to the regulatory capital rules. Such contracts
include swaps, forwards, and purchased options.
Line	item	49a	Interest	rate	
Report interest rate contracts that are subject to the regulatory capital rules.
Line	item	49b	Foreign	exchange	rate	and	gold	
Report foreign exchange contracts and the remaining maturities of gold contracts that are subject to
the regulatory capital rules.
Line	item	49c	Credit	(investment	grade	reference	asset)	
Report credit derivative contracts where the reference entity meets the definition of investment grade
as described in 12 CFR 217.2 of the regulatory capital rule.
Line	item	49d	Credit	(non‐investment	grade	reference	asset)	
Report credit derivative contracts where the reference entity does not meet the definition of
investment grade as described in 12 CFR 217.2 of the regulatory capital rule.
Line	item	49e	Equity	
Report equity derivative contracts that are subject to the regulatory capital rules.
Line	item	49f	Precious	metals	(except	gold)	
Report other precious metals contracts that are subject to the regulatory capital rules. Report all silver,
platinum, and palladium contracts.
Line	item	49g	Other	
Report other contracts that are subject to the regulatory capital rules. For contracts with multiple
46 
 

 
 
 
exchanges of principal, notional amount is determined by multiplying the contractual amount by the
number of remaining payments (e.g., changes of principal) in the derivative contract.
A.1.c.2 Advanced	RWA	
	
Please	note	that	for	purposes	of	CCAR	2019,	BHCs,	IHCs	and	SLHCs	are	NOT	required	to	fill	out	the	
“Advanced	RWA”	sub schedule.	Large	and	noncomplex	firms	are	not	required	to	complete	this	
subschedule.		
BHCs, SLHCs and IHCs subject to subpart E of the regulatory capital rule that have exited the parallel
run process and that have received notification from its primary Federal supervisor under section
121(d) of the advanced approaches rule are required to complete the “Advanced RWA” sub schedule.
MDRM codes have been included in the sub schedule (column C) and correspond to the definitions for
the FFIEC 101 line items where applicable.
BHCs, SLHCs and IHCs that are subject to market risk capital requirements at the as of date are
required to complete the market risk weighted asset section within the sub schedule. However, if a
BHC, SLHC or IHC projects to meet the trading activity threshold that would require it to be subject to
the market risk capital requirements during the forecast period, then the BHC, SLHC or IHC should
complete the market risk weighted asset section within the sub schedule. Please refer to the final
market risk capital rule released by the U.S. banking agencies (77 Federal Register 53060, August 30,
2012) for details of the requirements of the rule.
Advanced	Approaches	Credit	Risk	(Including	CCR	and	non trading	credit	risk),	with	1.06	scaling	
factor	and	Operational	Risk	
	
Line	items	1	through	57:	Advanced	Approaches	Credit	Risk	(Including	CCR	and	non trading	
credit	risk),	with	1.06	scaling	factor	and	Operational	Risk	
	
Line	item	1	Advanced	Approaches	Credit	RWA	
This item is a shaded cell and is derived from sum of items 2, 13, 20, 47, 49, 55 32 or 33, and 40 if
greater than 0 or 50 if greater than zero.
Line	items	2	through	57	Various	
Definition of the BHC’s or IHC’s or SLHC’s projections should correlate to the definitions outlined by
the corresponding MDRM code (shown in column C) of the FFIEC 101 report per the current advanced
approaches capital rules (72 Federal Register 69288, December 7, 2007) .
	
Market	Risk	
If a BHC, SLHC or IHC does not have a particular portfolio or no trading book at all, risk weighted
assets should be reported as 0.
	
For	items	58	through	73,	refer	to	instructions	for	items	12	through	30,	respectively,	for	market	
risk	under	the	“General	RWA”	sub schedule.	
	
Line	item	74	Other	RWA	
If the BHC, SLHC or IHC is unable to assign RWA to one of the above categories, even on a best efforts
basis, they should be reported in this line.

47 
 

 
 
 
Line	item	75	Excess	eligible	credit	reserves	not	included	in	tier	2	capital	
Include excess eligible credit reserves not included in tier 2 capital, consistent with the current
advanced approaches capital rules (72 Federal Register 69288, December 7, 2007).
	
Line	item	76	Total	RWA	
This item is a shaded cell and is derived from sum of items 1, 56, 73, 74 minus item 75.
A.1.d—Capital	
The Capital – CCAR and Capital – DFAST sub-schedules collect projections of the main drivers of equity
capital and the key components of the regulatory capital schedule. MDRM codes are provided in the
‘Notes’ column for many of the line items.
A BHC or IHC should consult the CCAR Instructions and the capital plan rule (12 CFR 225.8) for
information regarding the capital action assumptions to use in completing the Capital – CCAR subschedule. A BHC or IHC should consult the CCAR instructions and the covered company company-run
stress test rule (12 CFR 252.56(b)) for information regarding the capital action assumptions to use in
completing the Capital – DFAST sub-schedule. A SLHC should consult the savings and loan holding
company company-run stress test rule (found in 12 CFR part 238) for information regarding the
capital action assumptions to use in completing the Capital – DFAST sub-schedule. Firms must reflect
the impact of the global market shock on items subject to adjustment or deduction in capital. If a firm
adjusts its projection of an item to reflect the impact of the global market shock, it must also report an
adjusted starting value that reflects the global market shock.
All data collected in the Capital sub-schedules should be reported on a quarterly basis and not on a
year-to-date, cumulative basis. Note that line item 115, Common shares outstanding, should be
reported in millions of shares.
All BHCs, SLHCs and IHCs are required to provide projections of common equity tier 1 capital, tier 1
capital, and total capital based on the revised regulatory capital rule for all quarters.
All advanced approachs BHCs, SLHCs and IHCs are required to provide projections of common equity
tier 1 capital, tier 1 capital, and total capital based on the revised regulatory capital rule for all
quarters. For reporting quarters starting January 1, 2018, a non-advanced approaches firm must
continue to apply, indefinitely, the risk weight and the deduction treatment applicable during 2017 –
in accordance with relevant transition provisions for 2017 in section 300 of the capital rules – for
MSAs, deferred tax assets arising from temporary differences that could not be realized through net
operating loss carrybacks, significant investments in the capital of unconsolidated financial
institutions in the form of common stock, non-significant investments in the capital of unconsolidated
financial institutions, and significant investments in the capital of unconsolidated financial
institutions that are not in the form of common stock.
Under the Board’s capital plan and stress test rules, a BHC’s, SLHC’s or IHC’s calculations of pro forma
regulatory capital ratios over the planning horizon shall not include estimates using the advanced
approaches (See 12 CFR 225.8(b)(3)(i), 12 CFR part 238, 12 CFR 252.43(d)(1), and 12 CFR
252.53(d)(1)). Accordingly, for actual and projected line items on the FR Y-14A Summary Schedule
Capital – CCAR and Capital – DFAST sub-schedules, BHCs, SLHCs and IHCs should not use the
advanced approaches. For example, in line item 34, “All other deductions from (additions to) common
equity tier 1 capital before threshold-based deductions,” an advanced approaches BHC or SLHC
should not include expected credit losses that exceed the eligible credit reserves.
48 
 

 
 
 
Beginning with the 2020 stress test cycle, a firm that has adopted CECL may include its provision for
credit losses, which would include provisions calculated under ASU 2016-13, instead of its provision
for loan and lease losses, for all quarters. Additionally, any firm that opts to phase in the adverse
effects of the current expected credit loss methodology on regulatory capital must reflect that in that
its projections.
The projections should clearly show any proposed capital distributions or other scenariodependent actions that would affect the BHC’s, SLHC’s or IHC’s regulatory capital, including any
assumptions required under the Board's regulations.
SCHEDULE	HI‐A—CHANGES	IN	BANK	OR	INTERMEDIATE	HOLDING	COMPANY	EQUITY	CAPITAL		
Line items 1 through 17: ITEMS RELATED TO SCHEDULE HI-A—CHANGES IN BANK OR
INTERMEDIATE HOLDING COMPANY EQUITY CAPITAL
Line	item	1	Total	bank	or	intermediate	holding	company	equity	capital	most	recently	reported	
for	the	end	of	previous	QUARTER	
Report total bank or intermediate holding company equity capital most recently reported for the end
of previous quarter, as defined in FR Y-9C, Schedule HI-A, line item 1 (except FR Y-9C, Schedule HI-A,
line item 1, is reported for the end of the previous calendar year).
Line	item	2	Effect	of	changes	in	accounting	principles	and	corrections	of	material	accounting	
errors	
Report the effect of changes in accounting principles and corrections of material accounting errors, as
defined in FR Y-9C, Schedule HI-A, line item 2.
Line	item	3	Balance	end	of	previous	QUARTER	as	restated	
This item is derived as the sum of line items 1 and 2, as defined in FR Y-9C, schedule HI-A, line item 3.
Line	item	4	Net	Income	(loss)	attributable	to	bank	or	intermediate	holding	company	
Report net income (loss) attributable to bank or intermediate holding company, as defined in FR Y-9C,
Schedule HI-A, line item 4.
Line	item	5	Sale	of	perpetual	preferred	stock,	gross	
Report the sale of perpetual preferred stock, gross, as defined in FR Y-9C, Schedule HI-A, line item 5.a.
Line	item	6	Conversion	or	retirement	of	perpetual	preferred	stock	
Report the conversion or retirement of perpetual preferred stock, as defined in FR Y-9C, Schedule HIA, line item 5.b.
Line	item	7	Sale	of	common	stock,	gross	
Report the sale of common stock, gross, as defined in FR Y-9C, Schedule HI-A, line item 6.a.
Line	item	8	Conversion	or	retirement	of	common	stock	
Report the conversion or retirement of common stock, as defined in FR Y-9C, Schedule HI-A, line item
6.b. Note: increases and decreases in additional paid in capital (APIC) attributable to the amortization
of employee stock compensation and any changes in APIC, or common stock as a result of the actual
issuance of common stock for the employee stock compensation should be captured in this line item.
49 
 

 
 
 
Line	item	9	Sale	of	treasury	stock	
Report the sale of treasury stock, as defined in FR Y-9C, Schedule HI-A, line item 7.
Line	item	10	Purchase	of	treasury	stock	
Report the purchase of treasury stock, as defined in FR Y-9C, Schedule HI-A, line item 8.
Line	item	11	Changes	incident	to	business	combinations,	net	
Report the changes incident to business combinations, net, as defined in FR Y-9C, Schedule HI-A, line
item 9.
Line	item	12	Cash	dividends	declared	on	preferred	stock	
Report cash dividends declared on preferred stock, as defined in FR Y-9C, Schedule HI-A, line item 10.
Line	item	13	Cash	dividends	declared	on	common	stock	
Report cash dividends declared on common stock, as defined in FR Y-9C, Schedule HI-A, line item 11.
Line	item	14	Other	comprehensive	income	
Report other comprehensive income, as defined in FR Y-9C, Schedule HI-A, line item 12.
Line	item	15	Change	in	the	offsetting	debit	to	the	liability	for	Employee	Stock	Ownership	Plan	
(ESOP)	debt	guaranteed	by	the	bank	or	intermediate	holding	company		
Report the change in the offsetting debit to the liability for Employee Stock Ownership Plan (ESOP)
debt guaranteed by the bank or intermediate holding company, as defined in FR Y-9C, Schedule HI-A,
line item 13.
Line	item	16	Other	adjustments	to	equity	capital	(not	included	above)	
Report other adjustments to equity capital, not included above, as defined in FR Y-9C, Schedule HI-A,
line item 14. Report amounts separately and provide a text explanation of each type of adjustment to
equity capital included in this line item in item Memoranda 1 (line item 125) at the end of this subschedule. Note: increases and decreases in additional paid in capital (APIC) attributable to the
amortization of employee stock compensation and any changes in APIC, treasury or common stock as a
result of the actual issuance of common stock for the employee stock compensation should not be
captured in this line item, instead the impact should be captured in line items 7, 8, 9, and/or 10 as
appropriate.
Line	item	17	Total	bank	or	intermediate	holding	company	equity	capital	end	of	current	period	
This line item is a shaded cell and is derived from the sum of line items 3, 4, 5, 6, 7, 8, 9, 11, 14, 15 and
16, less line items 10, 12 and 13. Note that this line item should correspond to the definition in FR Y9C, Schedule HC, line item 27a.
	

Schedule	HC‐R	‐‐	Regulatory	Capital	per	Regulatory	Capital	Rule	

All advanced approaches BHCs and IHCs and SLHCs and opt-in BHCs and IHCs and SLHCs must
complete the following section. Where applicable, please reflect the transition provisions for the
appropriate line item.23
Line	item	18	AOCI	opt‐out	election	
A holding company that is not an advanced approaches holding companya firm subject to Category I or
                                                            
23

See the regulatory capital rule published on November 21, 2017 (82 FR 55309).

50 
 

 
 
 
II standards may make a one-time election to opt-out of the requirement to include most components
of AOCI in common equity tier 1 capital (with the exception of accumulated net gains and losses on
cash flow hedges related to items that are not recognized at fair value on the balance sheet). A holding
company that makes an AOCI opt-out election must enter ‘‘1’’ for ‘‘Yes’’ in line item 18. There are no
transition provisions applicable to reporting line item 21, if a holding company makes an AOCI opt out
election.
A holding company (except an advanced approaches holding company) must make its AOCI opt out
election on the holding company’s March 31, 2015 FR Y 9C report. For a holding company that comes
into existence after March 31, 2015, the holding company must make its AOCI opt out election on the
holding company’s first FR Y 9C report. After a holding company initially makes its AOCI opt-out
election, or for firms subject to Category III and IV standards, an updated election per the guidance
outlined in SR 20-2, the holding company must report its election in each Y-14A report thereafter.
With prior notice to the Federal Reserve, a holding company resulting from a merger, acquisition, or
purchase transaction may make a new AOCI opt-out election, as described in section 22(b)(2) of the
regulatory capital rules.

Common	Equity	Tier	1
	
Line	item	19	Common	stock	and	related	surplus,	net	of	treasury	stock	and	unearned	employee	
stock	ownership	plan	(ESOP)	shares	
	
Report the amount of common stock and related surplus as defined in FR Y-9C, Schedule HC-R, part I,
line item 1.
Line	item		20	Retained	earnings	
	
Report the amount of the holding company’s retained earnings as defined in FR Y-9C, Schedule HC-R,
part I, line item 2.
Institutions that have adopted ASU 2016-13 and have elected to apply any transition provisions should
include the applicable portion of the transitional amounts in this item.
Line	item	21	Accumulated	other	comprehensive	income	 	(AOCI)
Report the amount of AOCI as defined in FR Y-9C, Schedule HC-R, part I, line item 3.
	
Line	item	22	Common	equity	tier	1	minority	interest	includable	in	common	equity	tier	1	
capital.	
Report the amount of the holding company’s common equity tier 1 minority interest includable in
common equity tier 1 capital as defined in FR Y-9C, Schedule HC-R, part I, line item 4.
Line	item	23	Common	equity	tier	1	capital	before	adjustments	and	deductions	
This line item is a shaded cell and is derived from the sum of line items 19 through 22. This item
should align with the definition in FR Y-9C, Schedule HC-R, part I, line item 5.
Common	equity	tier	1	capital:	adjustments	and	deductions(where	applicable,	report	all	line	
items	reflective	of	transition	provisions)
Line	item	24	Goodwill	net	of	associated	deferred	tax	liabilities	(DTLs)	
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Report the amount of goodwill as defined in FR Y-9C, Schedule HC-R, part I, line item 6. Firms must
reflect the impact of the global market shock on items subject to adjustment or deduction in capital. If
a firm adjusts its projection of an item to reflect the impact of the global market shock, it must also
report an adjusted starting value that reflects the global market shock.
Line	item	25	Intangible	assets	(other	than	goodwill	and	mortgage	servicing	assets	(MSAs)),	net	
of	associated	DTLs	
Report the amount of intangible assets as defined in FR Y-9C, Schedule HC-R, part I, line item 7.
Line	item	26	Deferred	Tax	Assets	(DTAs)	that	arise	from	net	operating	loss	and	tax	credit	
carryforwards,	net	of	any	related	valuation	allowances	and	net	of	DTLs	
Report the amount of DTAs as defined in FR Y-9C, Schedule HC-R, part I, line item 8.

AOCI‐related	adjustments	
If	Item	18	is	“1”	for	“Yes”,	complete	items	27	through	31	only	for	AOCI	related	adjustments.	
	
Line	item	27:	AOCI	related	adjustments:	Net	unrealized	gains	(losses)	on	available‐for‐sale	
securities	
Report the amount of net unrealized holding gains (losses) on available-for-sale securities, net of
applicable taxes, as defined in FR Y-9C, Schedule HC-R, part I, line item 9a. If the amount is a net gain,
report it as a positive value in this line item. If the amount is a net loss, report it as a negative value in
this line item.
Line	item	28:	AOCI	related	adjustments:	Net	unrealized	loss	on	available‐for‐sale	preferred	
stock	classified	as	an	equity	security	under	GAAP	and	available‐for‐sale	equity	exposures	
Report as a positive value net unrealized loss on available-for-sale preferred stock classified as an
equity security under GAAP and available-for-sale equity exposures as defined in FR Y-9C, Schedule
HC-R, part I, line item 9b.
	
Line	item	29:	AOCI	related	adjustments:	Accumulated	net	gains	(losses)	on	cash	flow	hedges	
Report the amount of accumulated net gains (losses) on cash flow hedges as defined in FR Y-9C,
Schedule HC-R, part I, line item 9c. If the amount is a net gain, report it as a positive value in this line
item. If the amount is a net loss, report it as a negative value in this line item.
	
Line	item	30:	AOCI	related	adjustments:	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	
Report the amounts recorded in AOCI as defined in FR Y-9C, Schedule HC-R, part I, line item 9d,
resulting from the initial and subsequent application of ASC Subtopic 715-20 (formerly FASB
Statement No. 158, “Employers’ Accounting for Defined Benefit Pension and Other Postretirement
Plans”) to defined benefit postretirement plans resulting from the initial and subsequent application of
the relevant GAAP standards that pertain to such plans. A holding company may exclude this portion
related to pension assets deducted in the line item above. If the amount is a net gain, report it as a
positive value in this line item. If the amount is a net loss, report it as a negative value in this line item.
Line	item	31:	AOCI	related	adjustments:	Net	unrealized	gains	(losses)	on	held‐to‐maturity	
securities	that	are	included	in	AOCI	
Report the amount of net unrealized gains (losses) that are not credit-related on held-to-maturity
52 
 

 
 
 
securities and are included in AOCI as defined in FR Y-9C, Schedule HC-R, part I, item 9e.If the amount
is a net gain, report it as a positive value. If the amount is a net loss, report it as a negative value.
	
If	Item	18	is	“0”	for	“No”,	complete	item	32	only	for	AOCI	related	adjustments.	
	
Line	item	32		Accumulated	net	gain	(loss)	on	cash	flow	hedges	included	in	AOCI,	net	of	
applicable	tax	effects	that	relate	to	the	hedging	of	items	that	are	not	recognized	at	fair	value	on	
the	balance	sheet	
Report the amount of accumulated net gain (loss) on cash flow hedges included in AOCI, net of
applicable tax effects that relate to the hedging of items not recognized at fair value on the balance
sheet, as defined in FR Y-9C, Schedule HC-R, part I, line item 9f. If the amount is a net gain, report it as a
positive value. If the amount is a net loss, report it as a negative value.
	
Line	item	33	Other	deductions	from	(additions	to)	common	equity	tier	1	capital	before	
threshold‐based	deductions:	Unrealized	net	gain	(loss)	related	to	changes	in	the	fair	value	of	
liabilities	that	are	due	to	changes	in	own	credit	risk	
Report the amount of unrealized net gain (loss) as defined in FR Y-9C, Schedule HC-R, part I, line item
10a. If the amount is a net gain, report it as a positive value in this line item. If the amount is a net loss,
report it as a negative value in this line item.
Line	item	34	Other	deductions	from	(additions	to)	common	equity	tier	1	capital	before	
threshold‐based	deductions:	All	other	deductions	from	(additions	to)	common	equity	tier	1	
capital	before	threshold‐based	deductions	
Report the amount of other deductions from (additions to) common equity tier 1 capital as defined in
FR Y-9C, Schedule HC-R, part I, line item 10b, that are not included in line items above.
Under the Board’s capital plan and stress test rules, a BHC’s or IHC’s or SLHC’s calculations of pro
forma regulatory capital ratios over the planning horizon shall not include estimates using the
advanced approaches (See 12 CFR 225.8(b)(3)(i), 12 CFR part 238, 12 CFR 252.43(d)(1), and 12 CFR
252.53(d)(1)). Accordingly, for this line item, an advanced approaches BHC that has exited parallel
run should not include expected credit losses that exceed the eligible credit reserves. Firms must
reflect the impact of the global market shock on items subject to adjustment or deduction in capital. If
a firm adjusts its projection of an item to reflect the impact of the global market shock, it must also
report an adjusted starting value that reflects the global market shock.
Line	item		35	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	
This line item should be reported reflective of any applicable transition provisions, and should
correspond to the definition in FR Y-9C, Schedule HC-R, part I, line item 11. Firms must reflect the
impact of the global market shock on items subject to adjustment or deduction in capital. If a firm
adjusts its projection of an item to reflect the impact of the global market shock, it must also report an
adjusted starting value that reflects the global market shock.
Line	item	36	Subtotal	(item	23	minus	items	24	through	35)		
This item is a shaded cell and is derived from line item 23 minus line items 24 through 35. This should
correspond to the definition in FR Y-9C, Schedule HC-R, part I, line item 12.
Line	item	37a	Significant	investments	in	the	capital	of	unconsolidated	financial	institutions	in	
the	form	of	common	stock,	net	of	associated	DTLs,	that	exceed	10	percent	common	equity	tier	1	
capital	deduction	threshold		
53 
 

 
 
 
For firms subject to Category I and II standards only, this line item should be derived from line item 71,
reflective of any applicable transition provisions, and should correspond to the definition in FR Y-9C,
Schedule HC-R, part I, line item 13 b. For firms subject to Category III and IV standards, this item
should be left blank. Firms must reflect the impact of the global market shock on items subject to
adjustment or deduction in capital. If a firm adjusts its projection of an item to reflect the impact of the
global market shock, it must also report an adjusted starting value that reflects the global market
shock.
Line	item	37b	Investments	in	the	capital	of	unconsolidated	financial	institutions,	net	of	
associated	DTLs,	that	exceed	25	percent	common	equity	tier	1	capital	deduction	threshold	
For firms subject to Category I and II standards, this line item should be blank. For firms subject to
Category III and IV standards, this line item should be derived from line item 74, and should
correspond to the definition in FR Y-9C, Schedule HC-R, part I, line item 13.a.
Line	item	38	MSAs,	net	of	associated	DTLs,	that	exceed	the	10	percent	common	equity	tier	1	
capital	deduction	threshold		
For firms subject to Category I and II standards only, this line item should be derived from line item
796, reflective of any applicable transition provisions, and should correspond to the definition in FR Y9C, Schedule HC-R, part I., line item 14 b. For firms subject to Category III and IV standards, this line
item should be derived from line item 79 and should correspond to the definition in FR Y-9C, Schedule
HC-R, part I., line item 14.a.
Line	item		39	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		
For firms subject to Category I and II standards, this line item should be derived from line item 8279,
reflective of any applicable transition provisions, and should correspond to the definition in FR Y-9C,
Schedule HC-R, part I, line item 15 b. For firms subject to Category III and IV standards, this line item
should be derived from line item 82 and should correspond to the definition in FR Y-9C, Schedule HCR, part I, line item 15.a.
Institutions that have adopted ASU 2016-13 and have elected to apply any transition provisions should
include the applicable portion of the transitional amounts in this item. 	
	
Line	item	40	Amount	of	significant	investments	in	the	capital	of	unconsolidated	financial	
institutions	in	the	form	of	common	stock;	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	
For firms subject to Category I and II standards, this line item should be derived from line item 874,
reflective of any applicable transition provisions, and should correspond to the definition in FR Y-9C,
Schedule HC-R, part I, line item 16. For firms subject to Category III and IV standards, this line item
should be blank. 	
Line	item	41	Deductions	applied	to	common	equity	tier	1	capital	due	to	insufficient	amount	of	
additional	tier	1	capital	and	tier	2	capital	to	cover	deductions	
Report the total amount of deductions as defined in FR Y-9C, Schedule HC-R, part I, line item 17, if the
holding company does not have a sufficient amount of additional tier 1 capital and tier 2 capital to
cover these corresponding additional tier 1 and tier 2 deductions in line items 47 and 57.	
54 
 

 
 
 
Line	item	42	Total	adjustments	and	deductions	for	common	equity	tier	1	capital		
This line item is a shaded cell that is derived from the sum of line items 37 through 41. This item
should correspond to the definition in FR Y-9C, Schedule HC-R, part I, line item 18.	
Line	item	43	Common	equity	tier	1	capital		
This line item is a shaded cell that is derived from line item 36 minus line item 42. This line item is the
numerator of the holding company’s common equity tier 1 risk-based capital ratio, which should align
with the definition in FR Y-9C, Schedule HC-R, part I, line item 19.
	
Additional	tier	1	capital	
	
Line	item	44	Additional	tier	1	capital	instruments	plus	related	surplus		
Report this line item as defined in FR Y-9C, Schedule HC-R, part I, line item 20.
Line	item	45	Non‐qualifying	capital	instruments	subject	to	phase	out	from	additional	tier	1	
capital	
Report this line item as defined in FR Y-9C, Schedule HC-R, part I, line item 21, subject to the applicable
phase-out schedule as described within the Y-9C.
	
Line	item	46	Tier	1	minority	interest	not	included	in	common	equity	tier	1	capital	
Report this line item as defined in FR Y-9C, Schedule HC-R, part I, line item 22.
Line	item	47	Additional	tier	1	capital	before	deductions	
This is a shaded cell that is derived as the total of line items 44 through 46. This item should align with
the definition in FR Y-9C, Schedule HC-R, part I, line item 23. 	
Line	item	48	Additional	tier	1	capital	deductions	
Report this line item as consistent with FR Y-9C, Schedule HC-R, part I, line item 24, including all
applicable transition provisions.
	
Line	item	49	Additional	tier	1	capital	
Report this line item as defined in FR Y-9C, Schedule HC-R, Part I, line item 25.
Tier	1	capital	
Line	item	50	Tier	1	capital	(sum	of	items	43	and	49)	
This line item is a shaded cell and is derived from	the sum of line items 43 and 49. This line item is the
numerator of the holding company’s tier 1 risk-based capital ratio and tier 1 leverage ratio and should
be consistent with the definition in FR Y-9C, Schedule HC-R, part I, line item 26.
Tier	2	capital	
	
Line	item	51	Tier	2	capital	instruments	plus	related	surplus	
Report the amount as defined in FR Y-9C, Schedule HC-R, part I, line item 27.
Line	item	52	Non‐qualifying	capital	instruments	subject	to	phase	out	from	tier	2	capital	
Report the total amount of non-qualifying capital instruments that were included in tier 2 capital as
defined in FR Y-9C, Schedule HC-R, part I, line item 28.
Line	item	53	Total	Capital	minority	interest	that	is	notincluded	in	tier	1	capital	
55 
 

 
 
 
Report the amount of total capital minority interest as defined in FR Y-9C, Schedule HC-R, part I, line
item 29.
Line	item	54	Allowance	for	loan	and	lease	losses	includable	in	tier	2	capital	
Report the portion of the holding company’s allowance for loan and lease losses that are includable in
tier 2 capital, as defined in FR Y-9C, Schedule HC-R, part I, line item 30a.
Institutions that have adopted ASU 2016-13 may report the adjusted allowances for credit losses on
loans and leases that are includable in tier 2 capital, as defined in the regulatory capital rule.	
	
Institutions that have adopted ASU 2016-13 and have elected to apply any transition provisions should
subtract the applicable portion of the transitional amounts from this item.	
	
Line	item	55	(Advanced	approaches	holding	companies	that	exit	parallel	run	only):	eligible	
credit	reserves	includable	in	tier	2	capital	
BHCs and IHCs do not have to report this line item.
Line	item	56	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	
BHCs, SLHCs and IHCs should report this line item consistent with the definition in FR Y-9C, Schedule
HC-R, part I, line item 31.	
	
Line	item	57	Tier	2	capital	before	deductions	
This line item is a shaded cell that is derived from the sum of line items 51, 52, 53, 54, and 56. This line
item should be consistent with the definition in FR Y-9C, Schedule HC-R, part I, line item 32.a.
	
Line	item	58	(Advanced	approaches	holding	companies	that	exit	parallel	run	only):	Tier	2	
capital	before	deductions,	reflective	of	transition	procedures	
BHCs, SLHCs and IHCs do not have to report this line item. 	
Line	item	59	Tier	2	capital	deductions	
Report total tier 2 capital deductions as defined in the FR Y-9C, Schedule HC-R, part I, line item 33.
	
Line	item	60	Tier	2	capital	
This line item is a shaded cell that is derived from line item 57 minus line item 59. This line item
should be consistent with the definition in FR Y-9C, Schedule HC-R, part I, line item 34.a.
	
Line	item	61	(Advanced	approaches	holding	companies	that	exit	parallel	run):	Tier	2	capital,	
reflective	of	transition	provisions	
BHCs and IHCs are not required to complete this line item.
	
Total	Capital	
	
Line	item	62	Total	capital	
This line item is a shaded cell that is derived from the sum of line items 50 and 60. This line item is the
numerator of the holding company’s total risk-based capital ratio and should be consistent with the
definition in FR Y-9C, Schedule HC-R, part I, line item 35.a.
	
Line	item	63	(Advanced	approaches	holding	companies	that	exit	parallel	run	only):	Total	
capital,	reflective	of	transition	provisions	(sum	of	items	50	and	61)	
56 
 

 
 
 
BHCs and IHCs are not required to complete this line item.
Threshold	Deductions	Calculations	
	
Items	64	–	71	should	only	be	filed	by	firms	subject	to	Category	I	and	II	standards	
	
	
Non‐significant	investments	in	the	capital	of	unconsolidated	financial	institutions	in	the	form	of	
common	stock,	net	of	associated	DTLs	
	
Line	item	64	Aggregate	non‐significant	investments	in	the	capital	of	unconsolidated	financial	
institutions,	including	in	the	form	of	common	stock,	additional	tier	1,	and	tier	2	capital
Aggregate holdings of capital instruments relevant to non-significant investments in the capital of
unconsolidated financial entities. This should correspond to the definition of non-significant
investments in FR Y-9C, Schedule HC-R, part I, line item 11. Firms must reflect the impact of the
global market shock on items subject to adjustment or deduction in capital. If a firm adjusts its
projection of an item to reflect the impact of the global market shock, it must also report an adjusted
starting value that reflects the global market shock.
Line	item	65	10	percent	common	equity	tier	1	deduction	threshold	for	non‐significant	
investments	in	the	capital	of	unconsolidated	financial	institutions	in	the	form	of	common	stock		
This line item is a shaded cell and is derived as ten percent of (line item 23 less line items 24
through34).
Line	item	66	Amount	of	non‐significant	investments	that	exceed	the	10	percent	deduction	
threshold	for	non‐significant	investments			
This line item is a shaded cell and is derived as line item 64 less line item 65. If line item 65 is greater
than line item 64 this is set to zero. This line item should be consistent with the definition in FR Y-9C,
Schedule HC-R, part I, line item 11.
Significant	investments	in	the	capital	of	unconsolidated	financial	institutions	in	the	form	of	
common	stock,	net	of	associated	DTLs	
Line	item	67	Gross	significant	investments	in	the	capital	of	unconsolidated	financial	
institutions	in	the	form	of	common	stock	 	
Aggregate holdings of capital instruments relevant to significant investments in the capital of
unconsolidated financial entities, including direct, indirect and synthetic holdings in both the banking
book and trading book. Firms must reflect the impact of the global market shock on items subject to
adjustment or deduction in capital. If a firm adjusts its projection of an item to reflect the impact of the
global market shock, it must also report an adjusted starting value that reflects the global market
shock.
	
Line	item	68	Permitted	offsetting	short	positions	in	relation	to	the	specific	gross	holdings	
included	above	
Offsetting positions in the same underlying exposure where the maturity of the short position either
matches the maturity of the long position or has a residual maturity of at least one year.
	
Line	item	69	Significant	investments	in	the	capital	of	unconsolidated	financial	institutions	in	the	
57 
 

 
 
 
form	of	common	stock	net	of	short	positions	
This line item is a shaded cell and is the greater of line item 67 minus line item 68 or zero. This line
item should correspond to the definition of significant investments in FR Y-9C, Schedule HC-R, part
I, line item 13.b.
	
Line	item	70	10	percent	common	equity	tier	1	deduction	threshold	
	
This line item is a shaded cell and is derived from 10 percent of line item 36.
	
Line	item	71	Amount	to	be	deducted	from	common	equity	tier	1	due	to	10	percent	deduction	
threshold	
	
This line item is a shaded cell and is derived fromthe greater of line item 69 minus line item 70. If line
item 70 is greater than line item 69 this is set to zero. This line item should be consistent with the
definition in FR Y-9C, Schedule HC-R, part I, line item 13.b.
Investments	in	the	capital	of	unconsolidated	financial	institutions	(firms	subject	to	Category	III	
and	IV	standards	only)	
	
Line	item	72	Aggregate	amount	of	investments	in	the	capital	of	unconsolidated	financial	
institutions,	net	of	associated	DTLs	
Report the gross amounts of investments in the capital of unconsolidated financial institutions,
including in the form of common stock, additional tier 1, and tier 2 capital, net of associatd DTLs. This
line item should be consistent with the definition in FR Y-9C, Schedule HC-R, part I, line item 13.a.
Line	item	73	25	percent	common	equity	tier	1	deduction	threshold	
This line item is a shaded cell and is derived from 25 percent of line item 36.
Line	item	74	Amount	to	be	deducted	from	common	equity	tier	1	due	to	25	percent	deduction	
threshold	
This item is a shaded cell and is derived from line item 72 minus line item 73. If line item 73 is greater
than line item 72 this is set to zero. This line item should be consistent with the definition in FR Y-9C,
Schedule HC-R, part I, line item 13.a.
Items	75	–	82	should	be	filed	by	all	firms	

 

MSAs,	net	of	associated	DTLs	
	
Line	item	752	Total	mortgage	servicing	assets	classified	as	intangible	
Report the amount of MSAs included in Schedule HC-M, line item 12(a), prior to any netting of
associated DTLs.
	
Line	item	763	Associated	deferred	tax	liabilities	which	would	be	extinguished	if	the	intangible	
becomes	impaired	or	derecognized	under	the	relevant	accounting	standards	
The amount of mortgage servicing assets to be deducted from common equity tier 1 is to be offset by
any associated deferred tax liabilities. If the bank chooses to net its deferred tax liabilities associated
with mortgage servicing assets against deferred tax assets, those deferred tax liabilities should not be
deducted again here.
	
Line	item	774	Mortgage	servicing	assets	net	of	related	deferred	tax	liabilities	
58 
 

 
 
 
This line item is a shaded cell and is derived as line item 752 minus line item 763. This line item should
correspond to the definition of MSAs in FR Y-9C, Schedule HC-R, part I, line item 14. a or 14.b.
Line	item	785	10	percent	cCommon	equity	tier	1	deduction	threshold	 	
This line item is a shaded cell and is derived as 10 percent of line item 36 for firms subject to Category I
and II standards or 25 percent of line item 36 for firms subject to Category III and IV standards.
	
Line	item	796	Amount	to	be	deducted	from	common	equity	tier	1	due	to	10	percentthe	
deduction	threshold	 	
This line item is a shaded cell and is derived from line item 774 minus line item 785. If line item 785 is
greater than line item 774 this is set to zero. This line item should be consistent with the definition in
FR Y-9C, Schedule HC-R, part I, line item 14. a or 14.b.
	
DTAs	arising	from	temporary	differences	that	could	not	be	realized	through	net	operating	loss	
carrybacks,	net	of	related	valuation	allowances	and	net	of	DTLs	
Line	item	8077	DTAs	arising	from	temporary	differences	that	could	not	be	realized	through	
net	operating	loss	carrybacks,	net	of	related	valuation	allowances	and	net	of	DTLs	 	
Report this line item consistent with the definition of DTAs in FR Y-9C, Schedule HC-R, part I, line item
15. a or 15.b.
Institutions that have adopted ASU 2016-13 and have elected to apply any transition provisions should
include the applicable portion of the transitional amounts in this item.
Line	item	8178	10	percent	cCommon	equity	tier	1	deduction	threshold	
This line item is a shaded cell and is derived as 10 percent of line item 36. This line item is a shaded cell
and is derived as either 10 percent of line item 36 for firms subject to Category I and II standards and
25 percent of line item 36 for firms subject to Category III and IV standards.
	
Line	item	8279	Amount	to	be	deducted	from	common	equity	tier	1	due	to	10	percentthe	
deduction	threshold		
This line item is a shaded cell and is derived from line items 8077 minus 8178. If line item 8178 is
greater than line item 8077 this is set to zero. This line item should be consistent with the definition in
FR Y-9C, Schedule HC-R, part I, line item 15. a or 15.b.
Items	83	–	86	should	only	be	filed	by	firms	subject	to	Category	I	and	II	standards		
Aggregate	of	items	subject	to	the	15%	limit	(significant	investments,	mortgage	servicing	assets	
and	deferred	tax	assets	arising	from	temporary	differences)		
	
Line	item	830	Sum	of	items	69,	774,	and	8077	
This line item is a shaded cell and is derived as the sum of line items 69, 774, and 8077.
	
Line	item	841	15	percent	common	equity	tier	1	deduction	threshold	 	
This line item is a shaded cell and is derived as 15 percent of line item 36. For advanced approaches
firms, starting January 1, 2018, this line item is derived as 17.65 percent of (line item 36 minus line
item 830).
59 
 

 
 
 
Line	item	852	Sum	of	items	71,	786,	and	8279	
This line item is a shaded cell and is derived as the sum of line items 71, 796, and 8279.
Line	item	863	Item	830	minus	item	852	
This line item is a shaded cell and is derived from line items 830 minus line item 852.
Line	item	874	Amount	to	be	deducted	from	common	equity	tier	1	due	to	15	percent	deduction	
threshold,	prior	to	transition	provision	(greater	of	item	863	minus	item	841	or	zero)	 	
This line item is a shaded cell and is derived as line items 863 minus line item 841. If line item 841 is
greater than line item 863 this is set to zero. This should correspond to the definition in FR Y-9C,
Schedule HC-R, part I, line item 16.  
Total	Assets	for	the	Leverage	Ratio	(12	CFR	217)	
	
Line	item	885	Average	total	consolidated	assets24	
Report the amount of average total consolidated assets as defined in FR Y-9C, Schedule HC-R, part I
line item 36. 	
Line	item	896	Deductions	from	common	equity	tier	1	capital	and	additional	tier	1	capital	
Report the amount of deductions from common equity tier 1 capital and additional tier 1 capital as
defined in the FR Y-9C, Schedule HC-R, part I line item 37.
Line	item	9087	Other	deductions	from	(additions	to)	assets	for	leverage	ratio	purposes		
Report the amount of other deductions from assets as defined in FR Y-9C, Schedule HC-R, part I line
item 38. If the amount is a net deduction, report it as a positive value in this line item. If the amount is a
net addition, report it as a negative value in this line item.
	
Line	item	9188	Total	assets	for	the	leverage	ratio	(line	item	885	minus	line	items	896	and	
9087)	
This line item is a shaded cell and is derived as line item 885 minus line items 896 and 9087. This
should correspond to the definition in FR Y-9C, Schedule HC-R, part I line item 39.
	
REGULATORY	CAPITAL	AND	RATIOS	
	
Line	item	9289	Common	Equity	Tier	1	
This line item is a shaded cell and is derived from line item 43.
		
Line	item	930	Tier	1	Capital	
This line item is a shaded cell and is derived from line item 50.	
	
Line	item	941	Total	Capital	
This line item is a shaded cell and is derived from line item 62.
	
Line	item	952	Total	Capital	(advanced	approaches	institutions	that	exit	parallel	run	only)	
Respondents are not required to complete this line item.	
		
Line	item	963	Total	risk‐weighted	assets	using	standardized	approach
                                                            
Institutions that have adopted ASU 2016-13 and have elected to apply the transition provision should include
the applicable portion of the transitional amounts in item 36.
24

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This should correspond to the definition of total risk-weighted assets in FR Y-9C, Schedule HC-R, part I,
line item 40.a. For Capital – CCAR, please report the total amount of Standardized RWA, as reported on
line item 44 of FR Y-14 A.1.c.2, Schedule A – Summary Standardized RWA sub-schedule. For Capital –
DFAST, report total risk-weighted assets as calculated consistent with the DFAST capital action
assumptions.
	
Line	item	974	(Advanced	approaches	holding	companies	that	exit	parallel	run	only):	total	risk‐
weighted	assets	using	advanced	approaches	rules		
BHCs, IHCs and SLHCs are not required to fill out this line item.
	
Line	item	985	Total	Assets	for	the	Leverage	Ratio	per	theregulatory	capital	rule	
This is derived from line item 9188 and should correspond to definition in FR Y-9C, Schedule HC-R,
part I, line item 39.
Line	item	996	Supplementary	Leverage	Ratio	Exposure	
Starting January 1, 2018, BHCs and SLHCs subject to the supplementary leverage ratio should report
their total supplementary leverage ratio exposure consistent with the definition in 12 CFR 217.
	
Line	item	10097	Common	Equity	Tier	1	Ratio	(%)	
This line item is derived from line item 9289 divided by line item 963 times 100. This line item
should correspond to definition in FR Y-9C, Schedule HC-R, part I, line item 41.A.
Line	item	10198	Common	Equity	Tier	1	Ratio	(%)	(advanced	approaches	institutions	that	
exit	parallel	run	only)	
BHCs, SLHCs and IHCs are not required to fill out this line item.
	
Line	item	10299	Tier	1	Capital	Ratio	(%)	
This line item is derived from line item 930 divided by line item 963 times 100. This line item should
correspond to definition in FR Y-9C, Schedule HC-R, part I, line item 42.A.
	
Line	item	1030	Tier	1	Capital	Ratio	(%)	(advanced	approaches	institutions	that	exit	parallel	
run	only)		
BHCs, SLHCs and IHCs are not required to fill out this line item.
	
Line	item	1041	Total	risk‐based	capital	ratio	(%)		
This line item is derived from line item 941 divided by line item 963 times 100. This line item should
correspond to definition in FR Y-9C, Schedule HC-R, part I, line item 43.A.
	
Line	item	1052	Total	risk‐based	capital	ratio	(%)	(advanced	approaches	institutions	that	exit	
parallel	run	only)		
BHCs, SLHCs and IHCs are not required to fill out this line item. 	
	
Line	item	1063	Tier	1	Leverage	Ratio	(%)		
This line item is derived from line item 930 divided by line item 985 times 100. This line item should
correspond to definition in FR Y-9C, Schedule HC-R, part I, line item 44.
	
Line	item	1074	Supplementary	Leverage	Ratio	(%)		
This line item is derived from line item 930 divided by line item 996 times 100. This item is reported
starting January 1, 2018. This item should correspond to definition in FR Y-9C, Schedule HC-R, Part I,
line item 45.
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Schedule	HC‐F—Other	Assets	
	
Line	item	10805	Net	deferred	tax	assets	
Report net deferred tax assets, as defined in FR Y-9C, Schedule HC-F, line item 2.
Schedule	HC‐G—Other	Liabilities	
	
Line	item	10906	Net	deferred	tax	liabilities	
Report net deferred tax liabilities, as defined in FR Y-9C, Schedule HC-G, line item 2.
Issuances	associated	with	the	U.S.	Department	of	Treasury	Capital	Purchase	Program	
	
Line	item	11007	Senior	perpetual	preferred	stock	or	similar	items	
Report issuances of senior perpetual preferred stock or similar items associated with the U.S.
Department of Treasury capital purchase program, as defined in FR Y-9C, Schedule HC-M, line item
24.a.
	
Line	item	11108	Warrants	to	purchase	common	stock	or	similar	items	
Report issuances of warrants to purchase common stock or similar items associated with the U.S.
Department of Treasury capital purchase program, as defined in FR Y-9C, Schedule HC-M, line item
24.b.
Deferred	Tax	Asset	Information	
	
Line	item	11209		Taxes	previously	paid	that	the	bank	holding	company	could	recover	through	
allowed	carrybacks	if	the	bank		holding	company’s	DTAs	on	net	operating	loss,	tax	credits	and	
temporary	differences	(both	deductible	and	taxable)	fully	reverse	at	the	report	date	
Report the amount of taxes previously paid that the firm company could recover through loss
carrybacks or carrybacks of projected negative income (i.e., net operating loss and credits) if the firm’s
DTAs on net operating loss, tax credits, and temporary differences (both deductible and taxable) fully
reverse at report date. Report the full amount recoverable without consideration of the bank holding
company’s DTA/DTL position at the reporting date. For purposes of this line item, the firm should not
include taxes paid in jurisdictions that do not allow a firm to recover taxes in prior fiscal years. Report
disaggregated data for taxes paid in memorandum line items 1285, 1296, and 13027. Report
disaggregated data for taxes paid in memorandum line items 1296, 13027, and 13128.
(a) U.S.	Federal	Government	
Report line 11209a as it relates solely to the U.S. Federal Government
(b) U.S.	State	Governments	
Report line 11209b as it related to all U.S. State governments.
(c) All	non‐U.S.	tax	jurisdictions	
Report line 11209c as it related to all non-U.S. tax jurisdictions.	
Line	item	11310	Deferred	tax	assets	that	arise	from	net	operating	loss	and	tax	credit	
carryforwards,	net	of	DTLs,	but	gross	of	related	valuation	allowances	
Report the aggregate amount of DTAs that arise from net operating loss and tax credit carryforwards,
62 
 

 
 
 
net of associated DTLs, but gross of associated valuation allowances. This line item should correspond
to the definition of DTAs in FR Y-9C, Schedule HC-R, part I, line item 8, before the application of any
transition provisions plusnet of any related valuation allowances.
Line	item	11411	Valuation	allowances	related	to	deferred	tax	assets	that	arise	from	net	
operating	loss	and	tax	credit	carryforwards	
Report any valuation allowances related to DTAs that arise from net operating loss and tax credit
carryforwards, net of associated DTLs.
(a) U.S.	Federal	Government	
Report line 11411a as it relates solely to the U.S. Federal Government
(b) U.S.	State	Governments	
Report line 11411b as it related to all U.S. State governments.
(c) All	non‐U.S.	tax	jurisdictions	
Report line 11411c as it related to all non-U.S. tax jurisdictions.	
	
Line	item	11512	Deferred	tax	assets	arising	from	temporary	differences,	net	of	DTLs	
Report the aggregate amount of DTAs arising from temporary differences net of DTLs. If DTLs exceed
DTAs from temporary differences, this item should be reported as a negative number. This line item
should correspond to the gross amount of DTAs arising from temporary differences, net of DTLs as
defined in FR Y-9C, Schedule HC-R, part I, line item 15, before any netting associated with potential net
operating loss carrybacks or related valuation allowances.
(a) U.S.	Federal	Government	
Report line 11512a as it relates solely to the U.S. Federal Government
(b) U.S.	State	Governments	
Report line 11512b as it related to all U.S. State governments.
(c) All	non‐U.S.	tax	jurisdictions	
Report line 11512c as it related to all non-U.S. tax jurisdictions.	
	
Line	item	11613	Valuation	allowances	related	to	DTAs	arising	from	temporary	differences	
Report any valuation allowances related to DTAs arising from temporary differences.
(a) U.S.	Federal	Government	
Report line 11613a as it relates solely to the U.S. Federal Government
(b) U.S.	State	Governments	
Report line 11613b as it related to all U.S. State governments.
(c) All	non‐U.S.	tax	jurisdictions	
Report line 11613c as it related to all non-U.S. tax jurisdictions.	
	
Supplemental	Capital	Action	Information	
Line	item	11714	Cash	dividends	declared	on	common	stock	
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Line	item	11815	Common	shares	outstanding	(Millions)	
Report the number (in millions) of common shares outstanding at the time dividends on common
stock are declared such that line item 11916 reflects the firm’s intended quarterly distribution of
common dividends per share.
	
Line	item	11916	Common	dividends	per	share	($)	
Report the firm’s intended quarterly distribution in common dividends per share.
Line	item	12017	Issuance	of	common	stock	for	employee	compensation	
Report the amount (in $millions) of the issuance of common stock for employee compensation. Include
increases and decreases in additional paid in capital (APIC) attributable to the amortization of
employee stock compensation and any changes in APIC, treasury or common stock as a result of the
actual issuance of common stock for the employee stock compensation.
Line	item	12118	Other	issuance	of	common	stock		
Report the amount (in $millions) of other issuance of common stock (other than for employee
compensation).
Line	item	12219	Total	issuance	of	common	stock		
Line	item	12320	Share	repurchases	to	offset	issuance	for	employee	compensation		
Report the amount (in $millions) of share repurchases to offset the issuance of stock for employee
compensation.
Line	item	12421	Other	share	repurchases		
Report the amount (in $millions) of all other share repurchases.
Line	item	12522	Total	share	repurchases		
Supplemental	Information	on	Trust	Preferred	Securities	Subject	to	Phase‐Out	from	Tier	1	
Capital	
	
Line	item	12623	Outstanding	trust	preferred	securities	
Report the outstanding notional balance of trust preferred securities as defined in FR Y-9C, Schedule
HC, line item 19b.
	
Line	item		12724	Trust	preferred	securities	included	in	item	49	
Report trust preferred securities qualifying for tier 1 capital and included in line item 49 above.
	
	
MEMORANDA:	
Memoranda	Line	item	12825	Itemized	other	adjustments	to	equity	capital		
Report amounts separately of other adjustments to equity capital included in line item 16, and provide
a text explanation of each type of adjustment.
	
Itemized	historical	data	related	to	taxes	paid:	
Memoranda	Line	item	12926	Taxes	paid	during	fiscal	year	ended	two	years	ago		
Report the amount of taxes paid during fiscal year ended two years ago that are included in line item
109, assuming that fiscal years align with calendar years.
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Memoranda	Line	item	13027	Taxes	paid	during	fiscal	year	ended	one	year	ago		
Report the amount of taxes paid during fiscal year ended one year ago that are included in line item
109, assuming that fiscal years align with calendar years.
Memoranda	Line	item	13128	Taxes	paid	through	the	as‐of	date	of	the	current	fiscal	year		
Report the amount of taxes paid during the current fiscal year through the as-of date that are included
in line item 109, assuming that fiscal years align with calendar years.
Memoranda	Line	item	13229	Reconcile	the	Supplemental	Capital	Action	and	HI‐A	projections		
In this line item, reconcile the supplemental capital actions reported with HI-A projections reported in
line items 1 through 15; that is, allocate the capital actions among the HI-A buckets.
	
Supporting	Documentation
Please refer to Appendix A: Supporting Documentation for guidance on providing supporting
documentation.
A.2	Retail		
	
Loans on the retail schedules should be reported based on the loan's classification on the FR Y-9C,
Schedule HC-C (i.e. based on the loans collateral, counterparty, or purpose). Refer to the FR Y-9C
instructions for Schedule HC-C for guidance on loan classification. All loans should be reported net of
charge-offs.
Throughout the retail-related sub-schedules, Domestic refers to portfolios held in domestic US offices
(as defined in the FR Y-9C glossary), and International refers to portfolios outside of the domestic US
offices.
	
A.2.a—Retail	Balance	and	Loss	Projections		
The Retail Balance and Loss Projections sub-schedule collects projections of business-line level
balances and losses on BHCs’, IHCs’ and SLHCs’ held for investment loans accounted for at amortized
cost (accrual loans). Loans held for sale and loans held for investment under the fair value option
should not be included.
Retail Loan Categories
A. 	First	Lien	Mortgages	(in	Domestic	Offices)		
The loan population includes all domestic first lien mortgage loans directly held on the BHC’s, IHC’s or
SLHC’s portfolio. Portfolio loans are all loans as defined in the FR Y-9C, Schedule HC-C, item 1.c.2.(a).
B. First	Lien	HELOANs	(in	Domestic	Offices)	
The Loan population includes all domestic first lien home equity loans directly held on the BHC’s,
IHC’s or SLHC’s portfolio. Portfolio loans are all loans as defined in the FR Y-9C, Schedule HC-C, item
1.c.(2)(a).	
C. Closed‐End	Junior	Liens	(in	Domestic	Offices)		
The loan population includes all domestic loans directly held on the BHC’s, IHC’s, or SLHC’s portfolio.
Portfolio loans are all loans as defined in the FR Y-9C, Schedule HC- C, item 1.c.(2)(b).
	
D. HELOCs	(in	Domestic	Offices)	
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The loan population includes all first and junior lien domestic lines directly held on the BHC’s, IHC’s, or
SLHC’s portfolio. Portfolio lines are all loans as defined in the FR Y-9C, Schedule HC-C, item 1.c.(1).
E. First	Lien	Mortgages	and	HELOANs	(International)	
The loan population includes all non-domestic loans directly held on the BHC’s, IHC’s or SLHC’s
portfolio. Portfolio loans are all loans as defined in the FR Y-9C, Schedule HC-C, item 1.c.(2)(a).
	
F. Closed‐End	Junior	Liens	and	Home	Equity	Lines	Of	Credit	(International)	
The loan population includes all non-domestic loans/lines directly held on the BHC’s, IHC’s or SLHC’s
portfolio. Portfolio loans are all loans/lines as defined in the FR Y-9C, Schedule HC –C, item 1.c.(2)(b),
and item 1.c.(1).
G. Corporate	Card	(Domestic)	
Employer-sponsored domestic credit cards for use by a company’s employees. This includes US
corporate credit card loans as defined in the FR Y-9C, Schedule HC-C, item 4.a, and US corporate card
loans reported in other FR Y-9C lines.
Only include cards where there is any individual liability associated with the sub-lines such that
individual borrower characteristics are taken into account during the underwriting decision, and/or
performance on the credit is reported to the credit bureaus.
Loans for which a commercially-graded corporation is ultimately responsible for repayment of credit
losses incurred should not be reported in this Sub-schedule.
H. Business	Card	(Domestic)	
Small business domestic credit card accounts where the loan is underwritten with the sole proprietor
or primary business owner as an applicant. Report at the control account level or the individual pay
level (not at the sub-account level). This includes SME credit card loans as defined in the FR Y-9C,
Schedule HC-C, item 4.a, and US corporate card loans reported in other FR Y-9C lines.
Only include cards where there is any individual liability associated with the sub-lines such that
individual borrower characteristics are taken into account during the underwriting decision, and/or
performance on the credit is reported to the credit bureaus.
Loans for which a commercially-graded corporation is ultimately responsible for repayment of credit
losses incurred should not be reported in this Sub-schedule.
I. Charge	Card	(Domestic)	
Domestic credit cards for which the balance is repaid in full each billing cycle as defined in the FR Y-9C,
Schedule HC-C item 6.a or 9.b.
Exclude charge cards to corporations and small businesses (report in Corporate Card or Business Card,
as appropriate).
J. Bank	Card	(Domestic)	
Regular general purpose domestic credit cards as defined in the FR Y-9C, Schedule HC-C, item 6.a or
9.b.
Bank cards include products that can be used at a wide variety of merchants, including any who accept
MasterCard, Visa, American Express or Discover credit cards. Include affinity and co-brand cards in
66 
 

 
 
 
this category, and student cards, if applicable. This product type also includes private label or
proprietary credit cards, which are tied to the retailer issuing the card and can only be used in that
retailer’s stores. Include oil and gas cards in this loan type.
Exclude bank cards to corporations and small businesses (report in Corporate Card or Business Card,
as appropriate).
K. Business	and	Corporate	Card	(International)	
Report employer-sponsored non-domestic credit cards for use by a company’s employees and small
business non-domestic credit card accounts where the loan is underwritten with the sole proprietor or
primary business owner as an applicant. Such loans as defined in the FR Y-9C, Schedule HC-C, item 4.b,
and International corporate and business card loans reported in other FR Y-9C lines.
For corporate cards, only include cards where there is any individual liability associated with the sublines such that individual borrower characteristics are taken into account during the underwriting
decision, and/or performance on the credit is reported to the credit bureaus.
For bank cards, only include cards where there is any individual liability associated with the sub-lines
such that individual borrower characteristics are taken into account during the underwriting decision,
and/or performance on the credit is reported to the credit bureaus.
Loans for which a commercially-graded corporation is ultimately responsible for repayment of credit
losses incurred should not be reported in this Sub-schedule.
	
L. Bank	and	Charge	Card	(International)	
Include both non-domestic credit cards for which the balance is repaid in full each billing cycle and
regular general purpose non-domestic credit cards as defined in the in FR Y-9C, Schedule HC-C item 6.a
or 9.b.
Bank cards include products that can be used at a wide variety of merchants, including any who accept
MasterCard, Visa, American Express or Discover credit cards. Include affinity and co-brand cards in
this category, and student cards, if applicable. This product type also includes private label or
proprietary credit cards, which are tied to the retailer issuing the card and can only be used in that
retailer’s stores. Include oil and gas cards in this loan type.
	
Exclude bank cards to corporations and small businesses (report in Corporate Card or Business Card,
as appropriate).
M. Auto	Loans	(Domestic)	
Include all domestic as defined in the FR Y-9C, Schedule HC-C, item 6.c and repossessed automobiles as
defined in the FR Y-9C, Schedule HC-F, item 6.	
	
N. Auto	Loans	(International)	
Include all non-domestic as defined in the FR Y-9C, Schedule HC-C, item 6.c and repossessed
automobiles as defined in the FR Y-9C, Schedule HC-F, item 6.
O. Auto	Leases	(Domestic)	
Include domestic auto leases as defined in the FR Y-9C, Schedule HC-C, item 10.a and repossessed
automobiles as defined in the FR Y-9C, Schedule HC-F, item 6.
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P. Auto	Leases	(International)	
Include non-domestic auto leases as defined in the FR Y-9C, Schedule HC-C, item 10.a and repossessed
automobiles as defined in the FR Y-9C, Schedule HC-F, item 6.
Q. Student	Loan	
Include student loans as defined in the FR Y-9C, Schedule HC-C, items 6.b and 6.d.
R. Small	Business	Loan	‐	Scored	(Domestic)	
The loan population of domestic small business loans is dependent on two factors: 1) the classification
of the loan as defined in the FR Y-9C, Schedule HC-C (i.e. based on the collateral, counterparty, or
purpose of the loan); and(2) whether the method to measure credit risk for the loan is different than
that used for ordinary corporate loans.
a. Reportable loans may include those small business loans that are included in the FR Y-9C, Schedule
HC-C, items 2.a, 2.b, 3, 4.a and 4.b (excluding SME credit card loans included on Item 4.a) 7, 9.b.(1),
9,b.(2) and 10.b.
b. To be classified as a small business loan, the method to measure credit risk must be different than
the method used for other corporate loans. Commercial internal risk ratings or grades tend to not
be used to assess credit risk for ordinary corporate loans. Meanwhile, small business loans tend to
be scored or delinquency managed. Additionally, loans that are nevertheless internally risk
weighted but that use a scale different from that used for ordinary corporate loans may also be
considered small business loans.
S. Small	Business	Loan	‐	Scored	(International)	
The population of international small business loans includes all non-domestic loans that fit the
definition of small business loans (see above).
T. Other	Consumer	Loans	and	Leases	(Domestic)	
a. Include all domestic loans as defined in the FR Y-9C, Schedule HC-C, items 6.b and 6.d excluding
student loans and non-purpose based securities loans. Non-purpose based securities loans are
loans secured by a portfolio of securities that are used for the purpose of something other than
purchasing securities.
b. Include domestic non-auto leases as defined in the FR Y-9C, Schedule HC-C, item 10.a.
U. Other	Consumer	Loans	and	Leases	(International)	
a. Include all non-domestic loans as defined in the FR Y-9C, Schedule HC-C, items 6.b and 6.d
excluding student loans and non-purpose securities based loans. Non-purpose securities based
loans are loans secured by a portfolio of securities that are used for the purpose of something
other than purchasing securities.
b. Include non-domestic non-auto leases as defined in the FR Y-9C, Schedule HC-C, item 10.a.
For	Sections	A	through	U:	Report	line	items	1	through	8	for	the	current	quarter	and	nine	
subsequent	projected	quarters	(PQ1	through	PQ9).	Reporting of projections for credit cards
should be based on all open accounts (active and inactive), but not charged-off accounts	
Line	item	1	Balances	
Report according to FR Y-9C definitions (end of quarter levels). Report end of quarter levels for each
Section. Where requested, please segment the total balances reported by age. For those lines, balances
should be classified according to the origination date of the account with which the balance is
associated. The PCD breakout is only applicable to mortgage line items.
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Line	item	1a	Balances	‐	PCD25	
Report according to FR Y-9C definitions (end of quarter levels). Report end of quarter balances levels
that are classified as PCD on the origination date of the account with which the balance is associated.
Line	item	2	New	Originations	
Report the total dollar amount of new originations net of sales to Agencies. Report only originations
for those loans and leases that the bank or intermediate holding company has the intent and ability to
hold for the foreseeable future or until maturity or payoff.
Line	item	3	Paydowns	
Report the total dollar of repayments received in the given quarter.
Line	item	4	Asset	Purchases	
Report the total dollar of assets purchased in the given quarter. Include mortgages repurchased from
GNMA, GSEs, and private securitizations that are put back into the accrual book.
Line	item	5	Asset	Sales	
Report the total dollar of assets sold in the given quarter, net of sales to Agencies.
	
Line	item	6	Loan	Losses	
Report the total dollar of net charge-offs recognized in the given quarter. The PCD breakout is only
applicable to mortgage line items.
Line	item	6a	Loan	Losses	–	PCD26		
Report the total dollar of net charge-offs to Allowance recognized in the given quarter for balances that
are classified as PCD on the origination date of the account with which the balance is associated.

	
	

                                                            
25
26

Item 1a is only reported by institutions that have adopted ASU 2016-13.
Item 6a is only reported by institutions that have adopted ASU 2016-13. 

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A.3	AFS/HTM	Securities		
	
General	Instructions	
High-Level OTTI Methodology and Assumptions for AFS and HTM Securities by Portfolio, Projected
OTTI for AFS and HTM Securities by Portfolio, Projected OCI and Fair Value for AFS and Impaired HTM
Securities, and Actual AFS and HTM Fair Market Value Sources by Portfolio collect data on the
following types of securities:
1) government	agency	mortgage‐backed	securities	(MBS): MBS issued or guaranteed by U.S.
Government agencies;
2) auction	rate	securities: auction-rate securities are variable rate securities with long-term
maturities whose interest rates are periodically reset through auctions occurring at predetermined
short-term intervals (generally 7, 14, 28, or 35 days);
3) collateralized	debt	obligations	(CDOs): CDOs are asset-backed securities collateralized by a discrete
portfolio of fixed income assets and that make payments based on the performance of those assets;
4) collateralized	loan	obligations	(CLOs): CLOs are securitizations of portfolios of loans through a
bankruptcy-remote special-purpose vehicle (SPV) that issues asset-backed securities in one or
more classes (or tranches). In general, CLOs are backed by a variety of assets, including whole
commercial loans, revolving credit facilities, letters of credit, and bankers’ acceptances;
5) commercial	mortgage‐backed	securities	(CMBS): Exclude securities that have been issued or
guaranteed by the Federal National Mortgage Association (FNMA) or the Federal Home Loan
Mortgage Corporation (FHLMC) or guaranteed by the Government National Mortgage Association
(GNMA). Report these securities as “Agency MBS” (above);
6) common	stock	(equity);
7) auto	asset‐backed	securities	(ABS): ABS collateralized by auto loans;
8) credit	card	ABS: ABS collateralized by credit card loans;
9) student	loan	ABS: ABS collateralized by student loans;
10) other	ABS	(excluding	home	equity	loan	ABS): all other ABS that cannot properly be reported as auto
ABS, credit card ABS, student loan ABS or home equity loan ABS;
11) corporate	bonds: corporate bonds are debt obligations issued by corporations and may be secured
or unsecured; 
12) covered	bonds: securities generally classified as “covered bonds” that feature recourse to cash
flows of a pool of mortgages or public-sector loans on the balance sheet of an issuing financial
institution;
13) domestic	non‐government	agency	residential	mortgage‐backed	securities	(RMBS,	includes	home	
equity	loan	ABS): RMBS, including securities backed by home equity loans that are issued by
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domestic non-government agency entities. Such as Alt-A (option ARM), Alt-A FRM, Alt-A ARM,
closed-end second, HELOC, Scratch & Dent, Subprime, Prime Fixed, and Prime ARM securities;
14) foreign	RMBS: RMBS of foreign issuers;
15) municipal	bonds: bonds issued by U.S. states, cities, counties, and other governmental entities at or
below the state level. Include bonds issued by Canadian provinces or other local government
entities and bonds issued by other non-US local government entities;
16) mutual	funds: investments in mutual funds, including money market mutual funds and mutual
funds that invest solely in U.S. government securities;
17) preferred	stock	(equity): refer to the FR Y-9C Glossary entry for “Preferred Stock”;
18) sovereign	bonds: bonds issued by the central governments of foreign countries. Also, include in this
category obligations of foreign country central banks, foreign central government units or
agencies, fully government-guaranteed obligations of municipal or state-owned enterprises; and
obligations of supranational organizations such as the International Bank for Reconstruction and
Development (World Bank), Inter-American Development Bank, and Asian Development Bank;
19) U.S.	Treasuries	&	other	government	agency	non‐mortgage‐backed	securities: U.S. government agency
obligations issued by U.S. government agencies and U.S. government-sponsored agencies, including
but not limited to, Small Business Administration “Guaranteed Loan Pool Certificates,” U.S.
Maritime Administration obligations, and Export–Import Bank participation certificates. Include
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 FDIC Structured Sale Guaranteed Notes and NCUA Guaranteed
Notes; and
20) other	securities (for "other" AFS and HTM securities, please provide the security type in row 22,
currently labeled "Other", adding extra rows below as necessary): all securities that cannot
properly be reported in the categories above.
In circumstances whereby the BHC, IHC or SLHC holds securities in both AFS and HTM categories
within a given asset class, separate each security into separate rows. If using additional rows, BHCs,
IHCs or SLHCs should ensure that the totals sum appropriately) as defined in the FR Y-14Q, Schedule B,
Securities. All BHCs, IHCs or SLHCs should estimate results using the conditions specified in the
macroeconomic scenario. Securities should correspond with where the reporter has classified the
asset on the balance sheet of the FR Y-9C.
For the 2019 CCAR cycle (data as of December 31, 2018), institutions should continue to report subschedules A.3.b – A.3.e. Starting from 2020 CCAR cycle (data as of December 31, 2019), institutions
that have not adopted ASU 2016-13 should continue to report sub-schedules A.3.b – A.3.e; whereas
institutions that have adopted ASU 2016-13 should report sub-schedules A.3.d - A.3.g, and subschedules A.3.d and A.3.e should only be filled out for AFS and Equity securities.27
                                                            
Upon full adoption of ASU 2016-13, FR Y-14A sub-schedules A.3.b and A.3.c will be eliminated, and subschedules A.3.d and A.3.e will be renamed and revised to exclude HTM securities.
27

71 
 

 
 
 
A.3.b—High‐Level	 OTTI	 Methodology	 and	 Assumptions	 for	 AFS	 and	 HTM	 Securities	 by	
Portfolio		
Large and noncomplex firms are not required to complete this subschedule.
Complete the unshaded cells in the table provided. In the “Threshold for Determining OTTI” column,
report either the price-based threshold, the ratings-based threshold, the cash flow model-based
threshold, or other threshold. Report the aggregate cumulative lifetime loss on underlying collateral
(% original balance) as the total undiscounted loss amount (including both historical and projected
losses) for the underlying collateral as a percentage of original principal balance of the securities
aggregated by portfolio. In the “discount rate methodology” column, state whether a market-based or
accounting-based (e.g., book /purchase price) discount is used. In the final three columns: provide the
name(s) of any vendor(s) and any vendor models that are used, indicate whether all securities were
reviewed for potential OTTI for stress testing and provide the macro-economic and financial variables
used in loss estimation.
A.3.c—Projected	OTTI	for	AFS	and	HTM	Securities	by	Portfolio		
Provide the credit loss portion and non-credit loss portion of projected OTTI (for relevant portfolios)
for the quarters detailed in the tables provided. Values should be quarterly, not cumulative.
OTTI related to the security’s credit loss is recognized in earnings, whereas the OTTI related to other
factors (defined as the non-credit loss portion) is included as part of a separate component of other
comprehensive income (OCI). For only those securities determined to be other-than-temporarily
impaired, BHCs and IHCs should provide both projected losses that would be recognized in earnings
and any projected losses that would be captured in OCI. Amortized Cost should represent all Securities
held, regardless of if they are impaired or not. OTTI values should be stated as positive values.
A.3.d—	Projected	OCI	and	Fair	Value	for	AFS	and	Impaired	HTM		
This Schedule must be completed for all BHCs, SLHCs and IHCs regardless of subjectivity to the
advanced approaches rule.
	
The “Total Actual Fair Market Value” column is the end-of-quarter fair value of the portfolio assets for
the reporting quarter.
The “Beginning Fair Market Value” in each column for the projected quarters represents the
beginning-of-quarter fair value of the AFS and impaired HTM portfolio assets evaluated during the
projected quarter. For avoidance of doubt, Securities purchased in the middle of the quarter should be
accounted for in the Beginning Fair Market Value of the subsequent quarter.
The “Fair Value Rate of Change” is the weighted average percent change in fair value over the quarter
for assets projected to be held at the beginning and end of the relevant quarter. (The “Fair Value Rate
of Change” is not a ratio of projected OCI to Beginning Fair Market Value). The Fair Value Rate of
Change should represent the change in price of the assets whereby the change in fair value does not
include amortizations or paydowns. Reinvested assets should be included if the securities were held
at the beginning and end of the relevant quarter.
The “Projected OCI” in each column represents the pre-tax incremental change in Accumulated Other
Comprehensive Income during the period due to changes in the fair value of the securities in the
portfolio and may also reflect changes in amortized cost, including changes due to amortization and
accretion, or any other anticipated factors affecting the amortized cost amounts of AFS and impaired
HTM holdings. Future OCI may include fair value gains and losses on new instruments if re72 
 

 
 
 
investments are anticipated. These columns, including the “Total Projected OCI in all Quarters”, may be
affected by changes in a securities' amortized cost due to a projected experience of OTTI and estimate
of OTTI write-down for a given quarter.
A.3.e—Actual	AFS	and	HTM	Fair	Market	Value	Sources	by	Portfolio		
Large and noncomplex firms are not required to complete this subschedule.
Provide information on the sources of actual fair market values as of the reporting date. In the
“Principal Market Value Source” column, state whether a vendor or proprietary model is used. If using
a third party vendor, provide the name of the vendor. BHCs, SLHCs and IHCs should also indicate how
often securities are normally marked to market (e.g., daily, weekly, quarterly, etc.).
A.3.f	–	Expected	Credit	Loss	and	Provision	for	Credit	Loss	‐	HTM	securities		
Instituions should provide the following information on HTM securities on this subschedule: 
The “Total Allowance for Credit Loss” column is the total allowance for HTM securities as of the report
date (i.e., PQ0).
The “Provision for Credit Loss” column is the provision for HTM securities during the quarter.
A.3.g	–	Expected	Credit	Loss	and	Provision	for	Credit	Loss	‐	AFS	securities		
Instituions should provide the following information on AFS securities on this subschedule: 
The “Total Allowance for Credit Loss” column is the total allowance for AFS securities as of the report
date (i.e., PQ0).
The “Expected credit loss before applying the fair value floor” column is expected credit losses as
defined by ASU 2016-13 and before applying the fair value floor that limits the allowance for credit
losses to the amount by which fair value is below amortized cost.
The “Provision for Credit Loss” column is the provision for AFS securities during the quarter.
	
	
Supporting	documentation:	
Please refer to Appendix A: Supporting Documentation for guidance on providing supporting
documentation. 	
	

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A.4	Trading		
Only	the	BHCs,	IHCs	and	SLHCs	subject	to	the	market	shock	scenario	are	required	to	complete	
this	sub‐schedule.	
Large and noncomplex firms are not required to complete this subschedule.
The Trading sub-schedule collects firm-wide trading profit and loss (P/L) results decomposed into the
various categories listed (e.g., Equities, FX, Rates) as of a date specified by the Federal Reserve or
another recent reporting date prior to the supplied as-of date as appropriate (see When to Report
section of the General Instructions for additional detail). These categories are not meant to denote lines
of business or desks, but rather firm-wide totals by risk. The decomposition of losses into risk areas
should sum to equal the total trading mark-to-market (MTM) loss reported on the income statement.
Report total P/L for the entire scenario horizon. When reporting P/L numbers, report profits as
positive numbers and losses as negative numbers.
Column	Instructions	
Column	A	Firmwide	Trading		
Report firm-wide total trading profit and loss for the entire scenario horizon. Do not include P/L
related to CVA hedges in this column.
Column	B	Firmwide	CVA	Hedges		
Report firm-wide total P/L related to the Credit Value Adjustment (CVA) hedges.
Column	C	Firmwide	Total	
Contains the sum of the P/L related to the trading exposures and Credit Value Adjustment (CVA)
hedges reported in columns (A) and (B).
Line	item	Instructions	
	
The categories are not meant to denote lines of business or desks, but rather firmwide totals by risk.
Categorization matches that on the FR Y-14Q. See FR Y-14Q Trading Schedule instructions for
additional detail.
	
Line	item	1	Equity	
Contains the sum of the contributions to P/L from exposures associated with firmwide Equity risk
reported in items 1A through 1I. No input required.
Line	item	1A	Equity:	Delta/Gamma	
Report the contribution to P/L from changes in Equity prices.
Line	item	1B	Equity:	Vega	
Report the first order contribution to P/L from changes in Equity volatility.
Line	item	1C	Equity:	Dividends	
Report the contribution to P/L from changes in dividend yields.
	
Line	item	1D	Equity:	Correlation	
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Report the contribution to P/L from changes in Equity correlation.
	
Line	item	1E	Equity:	Vanna (dVega/dSpot)
Report the contribution to P/L from Equity volatility given changes in Equity prices.
	
Line	item	1F	Equity:	Volgamma (dVega/dVol)
Report the second order contribution to P/L from changes in Equity volatility.
	
Line	item	1G	Equity:	Skew (moneyness)
Report the contribution to P/L from changes in Equity volatility skew.
	
Line	item	1H	Equity:	Higher Order
Report other higher order contributions to P/L from changes in Equity related risks not included in
items 1A through 1G.
	
Line	item	1I	Equity:	Other	
Report contributions to P/L from changes in other Equity related risks not included in items 1A
through 1H. Please provide detailed description of Other P/L components in firm documentation.
Line	item	2	FX	
Contains the sum of contributions to P/L from exposures associated with firmwide FX risk reported in
items 2A through 2D. No input required.
Line	item	2A	FX:	Delta/Gamma	
Report the total contribution to P/L from changes in FX rates.
Line	item	2B	FX:	Vega	
Report the total contribution to P/L from changes in FX volatility.
Line	item	2C	FX:	Higher	Order	
Report other higher order contributions to P/L from changes in FX related risks not included in items
2A through 2B.
Line	item	2D	FX:	Other	
Report contributions to P/L from changes in other FX related risks not included in items 2A through
2C. Please provide detailed description of Other P/L components in firm documentation.
Line	item	3	Rates	
Contains the sum of the contributions to P/L from exposures associated with firmwide Rates risk
reported in items 3A through 3H. No input required.
For Agency and Muni products, the P/L related to interest rates risk should be reported in this
section.
Line	item	3A	Rates:	Delta/Gamma	
Report the total contribution to P/L from changes in interest rates.
Line	item	3B	Rates:	Vega	
Report the total contribution to P/L from changes in interest rate volatility.
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Line	item	3C	Rates:	Swap	Spreads	
Report the total contribution to P/L from changes in interest rate swap spreads.
Line	item	3D	Rates:	Basis	Spreads	
Report the total contribution to P/L from changes in interest rate basis spreads.
	
Line	item	3E	Rates:	Cross	Currency	Basis	
Report the total contribution to P/L from changes in cross currency basis spreads
Line	item	3F	Rates:	Inflation	
Report the total contribution to P/L from changes in inflation rates.
Line	item	3G	Rates:	Higher	Order	
Report higher order contributions to P/L from changes in interest rates related risks not included in
items 3A through 3F.
Line	item	3H	Rates:	Other	
Report contributions to P/L from changes in other interest rate related risks not included in items 3A
through 3G. Please provide detailed description of Other P/L components in firm documentation.
Line	item	4	 Commodities	
Contains the sum of the contributions to P/L from exposures associated with firmwide Commodities
risk reported in items 4A through 4M. No input required.
Line	items	4A	through	4K	
Report the total contribution to P/L from changes in risks associated with each product category, e.g.
report P/L related to changes in prices and volatility of Oil products under the Oil Products category.
Line	item	4L	Commodities:	Higher	Order	
Report higher order contributions to P/L from changes in Commodities related risks not included in
items 4A through 4K.
Line	item	4M	Commodities:	Other	
Report contributions to P/L from changes in other Commodities related risks not included in items 4A
through 4L. Please provide detailed description of Other P/L components in firm documentation.
Line	item	5	Securitized	Products	
Contains the sum of the contributions to P/L from exposures detailed on the Securitized Products and
Agencies sub-schedules of the FR Y-14Q Trading Schedule reported in items 5A through 5J. No input
required..
Line	items	5A	through	5G	
Report the total contribution to P/L from changes in the values of each product category.
Line	item	5H	Securitized	Products:	Agencies	
Report the total contribution to P/L from changes in Agency OAS/credit risks.
	
Line	item	5I	Securitized	Products:	Higher	Order	
Report higher order contributions to P/L from changes in Securitized Products related risks not
included in items 5A through 5H.
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Line	item	5J	Securitized	Products:	Other	
Report contributions to P/L from changes in other Securitized Products related risks not included in
items 5A through 5I. Please provide detailed description of Other P/L components in firm
documentation.
Line	item	6	Other	Credit	
Contains the sum of the contributions to P/L from all credit products in items 7, 8, 9, and 10 through
14. No input required.
Line	item	7	Corporate	Credit	(Advanced)	
Contains the sum of the contributions to P/L from corporate credit products in Advanced Economies,
which are reported in items 7A through 7I. No input required. Reference the Regional Groupings
section for the list of countries designated as Advanced Economies.
	
Line	items	7A	through	7H	
Report the total contribution to P/L from changes in corporate credit risks associated with each
product category.
Line	item	7I	Corporate	Credit	(Advanced):	Other/Unspecified	
Report contributions to P/L from changes in corporate credit risk to products not included in items
7A through 7H. Please provide detailed description of Other P/L components in firm documentation.
	
Line	item	8	Corporate	Credit	(Emerging	Markets)	
Contains the sum of the contributions to P/L from corporate credit products in Emerging Markets,
which are reported in items 8A through 8I. No input required. Emerging Markets encompass all
countries not defined as Advanced Economies in the Regional Groupings section.
	
Line	items	8A	through	8H	
Report the total contribution to P/L from changes in corporate credit risks associated with each
product category.
Line	item	8I	Corporate	Credit	(Emerging	Markets):	Other/Unspecified	
Report contributions to P/L from changes in corporate credit risk to products not included in items
8A through 8H. Please provide detailed description of Other P/L components in firm documentation.
	
Line	item	9	Sovereign	Credit		
Contains the sum of the contributions to P/L from sovereign credit risks, which are included in items
9A through 9G. No input required.
	
Line	items	9A	through	9g	
Report the total contribution to P/L from changes in sovereign credit risks associated with each
regional category.
	
Line	item	10	Munis	
Report the total contribution to P/L from changes in municipal credit risks.
Line	item	11	ARS	
Report the total contribution to P/L from changes in ARS credit risks.
	
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Line	item	12	Base	Correlation	
Report the total contribution to P/L from changes in credit correlation.
	
Line	item	13	Other	Credit:	Higher Order
Report higher order contributions to P/L from changes in traded credit related risks not included in
items 6 through 10.
	
Line	item	14	Other	Credit:	Other	
Report contributions to P/L from changes in other traded credit related risks not included in items 6
through 13. Please provide detailed description of Other P/L components in firm documentation.
Line	item	15	Private	Equity	
Contains the sum of the contributions to P/L from Private Equity exposures included in items 15A
through 15C.
Line	item	15A	Private	Equity:	Funded	
Report the contribution to P/L from funded exposures detailed on the Private Equity Sub-schedule of
the FR Y-14Q Trading Schedule.
	
Line	item	15B	Private	Equity:	Unfunded	
Report the contribution to P/L from unfunded commitments reported on the Private Equity Subschedule of the FR Y-14Q Trading Schedule.
	
Line	item	15C	Private	Equity:	Other	
Report contributions to P/L from other private equity exposures not included in items 15A and 15B.
Please provide detailed description of Other P/L components in firm documentation.
Line	item	16	Other	Fair	Value	Assets	
Contains the sum of the contributions to P/L from other fair value exposures included in items 16A
through 16C.
Line	item	16A	Other	Fair	Value	Assets:	Debt	
Report the contribution to P/L from debt exposures detailed on the Other Fair Value Assets Subschedule of the FR Y-14Q Trading Schedule. Please provide detailed description of these exposures in
firm documentation.
	
Line	item	16B	Other	Fair	Value	Assets:	Equity	
Report the contribution to P/L from equity exposures detailed on the Other Fair Value Assets Subschedule of the FR Y-14Q Trading Schedule. Please provide detailed description of these exposures in
firm documentation.
	
Line	item	16C	Other	Fair	Value:	Other	
Report contributions to P/L from other OFVA exposures not included in items 16A and 16B. Please
provide detailed description of Other P/L components in firm documentation.
Line	item	17	Cross	Asset	Terms	
Report the contribution to P/L from intra-asset risks attributable to the co-movement of multiple
asset classes. For example, an equity option paying off in a foreign currency would have both Equity
and FX risk. The P/L due to this co-dependence would be entered into item 17and should not be
divided among the individual categories listed in items 1 through 2D.
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Line	item	18	Total	
Contains the sum of the subtotals in items 1 through 6 and 15 through 17. The sum of the totals in
columns A and B must equal line 58, Trading mark-to-market (MTM) loss, reported on the Income
Statement sub-schedule of this Schedule.
Supporting	Documentation	
Please refer to Appendix A: Supporting Documentation for guidance on providing supporting
documentation.
Firms should also supply any additional information regarding the Trading P&L attribution
submission in their supporting documentation, including a description of items included in the Other
categories within each asset class.

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A.5	Counterparty	Credit	Risk	(CCR)		
Large and noncomplex firms are not required to complete this subschedule.
The CCR sub-schedule collects projected counterparty credit losses as of a date specified by the Federal
Reserve. Losses should be reported as positive values and gains should be reported as negative
values..
Line	item	1	Issuer	Default	Losses	(Trading	book)	
Report losses arising from potential default of the issuers of securities held in the trading book.
Line	item	1a	Issuer	Default	losses	from	securitized	products	(Trading	book)	
Report losses arising from potential default of the issuers of securitized products, including RMBS,
CMBS, and other securitized products as specified on the Securitized Products Sub-schedule of the FR
Y-14Q Trading Schedule.
Line	item	1b	Issuer	Default	losses	from	other	credit	sensitive	instruments	(Trading	book)	
Report losses arising from potential default of the issuers of all other credit sensitive instruments
(i.e., all products considered in Trading IDR losses other than securitized products), such as
sovereigns, advanced economy corporate credits, and emerging market corporate credits.
Line	item	2	Counterparty	Credit	MTM	Losses	(CVA	Losses)	
Report Counterparty Credit MTM Losses. Report	total losses as equivalent to the BHC's or IHC’s or
SLHC’s calculation of aggregate stressed CVA less unstressed CVA for each scenario. This figure, the
sum of items 2a and 2b should correspond to the difference between aggregate stressed CVA and
aggregate unstressed CVA, as reported in FR Y-14Q Schedule L – Counterparty, Sub-schedule 1.e, for all
scenarios.
	
Line	item	2a	Counterparty	CVA	losses	
Report Counterparty CVA losses.
	
Line	item	2b	Offline	Reserve	CVA	Losses	
Report CVA losses that result from offline/additional CVA reserve.
	
Line	item	3	Counterparty	Default	Losses		
Report losses arising from potential default of one or more counterparties.
Line	item	3a	Impact	of	Counterparty	Default	Hedges		
Report the reduction to Counterparty Default losses reported in item 3 due to the gains from single
name CDS hedges (as defined in Schedule L of the FR Y-14Q) of defaulting counterparties.
Line	item	4	Other	Counterparty	losses	
Report other counterparty losses not reported in items 1, 2 or 3 above, as required by CCAR
instructions.
Line	Item	5	Funding	Valuation	Adjustment		
Report funding valuation adjustment.
Supporting	Documentation	
Please refer to Appendix A: Supporting Documentation.

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A.6	BHC	or	IHC	or	SLHC	Operational	Risk	Scenario	Inputs	and	Projections	
	
Operational risk losses are defined in the Revised Capital Framework as losses arising from inadequate
or failed internal processes, people and systems, or from external events. Operational risk losses
include legal losses but exclude boundary events. Boundary events are operational losses that could
also be classified as credit event losses. An operational loss is defined as a financial loss (excluding
insurance or tax effects) that results from an operational loss event and includes all expenses
associated with an operational loss event except for opportunity costs, forgone revenue, and costs
related to risk management and control enhancements implemented to prevent future operational
losses. An operational loss event is defined as a financial loss that results from a risk exposure to the
firm. Some examples of operational loss events that BHCs, SLHCs and IHCs may consider are losses
related to improper business practices (including class action lawsuits), execution errors, cyber
security breaches, natural disasters, and fraud. Operational risk loss projections should be included in
the PPNR Projections sub-schedule in line 29, Operational Risk Expense.
See Schedule E – Operational Risk for additional operational risk reporting requirements.
Definitions		
	
Refer to the following definitions when completing the five Operational Risk Scenario Inputs and
Projections sub-schedule
1. Risk	Segment:	The BHC’s, SLHC’s or IHC’s internal classification of operational risk
into granular risk categories used for risk management and operational risk loss
projection purposes.
2. Loss	Projection: Loss estimates for each of the five Scenarios generated by different
methodologies such as statistical models, scenario analysis, historical averages, etc.
3.	Dollar	Contribution	to	Operational	Loss	Projection	(FR	Y14	A	Schedule	1.6):	For each risk
segment, report the projected operational loss amount. The total of all risk segments for each
CCAR Scenario should agree to the projected “Operational risk expense” amount included in
Line 29 in the Scenario’s PPNR Projections sub-schedule.
Sub‐schedule	Instructions	
The BHC, SLHC and IHC Operational Risk Scenario Inputs and Projections sub-schedule collects
information about the composition of the operational risk loss projections. Each reporting institution
should identify the operational risks to which it is exposed, develop and define the risk segments that
represent the firm’s risks, and project operational losses using relevant data. Data can include
external data, internal data, scenario analysis, risk assessment, etc. As appropriate, quantitative
methodologies may be used to convert relevant data into loss projections. The overall Operational
Risk loss projections should include input for each risk segment. Reporting institutions are expected to
provide the type of data, a brief description of the loss event, how it was categorized (risk segment),
and the total loss projection by risk segment.
Loss	Projections	based	on	Legal	Reserves	and	Settlements		
	
As part of the overall Operational Risk loss projections, BHCs, SLHCs and IHCs should report the
potential impact of losses resulting from a firm’s actions to prevent or mitigate an operational loss
settlement with clients, or to prevent future legal action. Each of the Operational Risk loss projections
in each of the required CCAR Scenarios should include all projected settlements, make-whole
payments, payouts that satisfy adverse legal rulings, and other legal losses if they are not covered on
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the PPNR Projections Sub-schedule under items 14N and 30 (Provisions to Repurchase Reserve /
Liability for Residential Mortgage Representations and Warranties). If specifically linked to
operational risk, BHCs and IHCs should include all legal consultation fees, retainer fees, and
provisions to the legal reserve within the Operational Risk loss projections.
Unrelated	Professional	Services		
The cost of outside consulting, routine “business as usual” legal expenses, external audit, and other
professional services that are unrelated to operational risk should be included in item 31
(Professional and Outside Services Expenses) on the PPNR Projections Sub-schedule.
Supporting	documentation:	
Please refer to Appendix A: Supporting Documentation.
 

	

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A.7	Pre‐Provision	Net	Revenue	(PPNR)	
A.	General	Technical	Details
This section provides general guidance and data definitions for both PPNR sub-schedules included in
the Summary Schedule: PPNR Projections sub-schedule and PPNR Net Interest Income (NII) subschedule. Both sub-schedules are described in detail below.
Certain commonly used terms and abbreviations, including PPNR, are defined at the end of this
section. Other definitions are embedded in the Schedule. Undefined terms should be assumed to
follow FR Y-9C definitions. In cases where FR Y-9C guidance is unavailable, BHCs, SLHCs and IHCs
should use internal definitions and include information about the definitions used in the Supporting
Documentation Instructions for FR Y-14A projections.
All line item definitions and identification numbers are consistent between the FR Y-14A and FR Y14Q and data should be reported accordingly. Where specific FR Y-14 PPNR and/or FR Y-9C guidance
exists for business line and/or other items, provide both historical and projections data consistently
throughout time in accordance with the instructions. If a BHC, SLHC or IHC has not done so in prior
filings, restate and resubmit. If a BHC, SLHC or IHC is unable to consistently adhere to definitions, it
can request an exemption.
All quarterly figures should be reported on a quarterly basis (not on a year-to-date basis).
Provide data for all non-shaded cells, except where the data requested is optional. The BHC,
SLHC or IHC is not required to populate cells shaded gray.
If there are no data for certain numerical fields, then populate the fields with a zero (0). If the fields
are optional and a BHC, SLHC or IHC chooses not to report data, leave the fields blank. For
numerical fields requesting information in percent (e.g. average rates earned), use standard format
where .01 = 1%. Do not use non numerical characters in numerical fields.
If there is no information for certain descriptive fields, then populate the fields with “N/A.” Do not
leave descriptive fields blank.
The BHCs, SLHCs or IHCs need to ensure that (a) revenues and expenses reported always reconcile on
a net basis to FR Y-9C, Schedule HI, item 3 plus item 5.m minus 7.e plus item 7.c.(1) minus item 40 of
PPNR Projections sub-schedule (note that this does not include losses resulting from the trading shock
exercise), (b) Net Interest Income is equal between the PPNR Projections and PPNR Net Interest
Income sub-schedules, and that (c) Average balances reported for the purposes of the PPNR Net
Interest Income sub-schedule equal FR Y-9C, Schedule HC-K, item 5 for average assets and an average
of FR Y-9C, Schedule HC, item 21 for average liabilities. BHCs, SLHCs and IHCs should follow the same
guidance when restating data to correct any errors either internally identified or identified by the
Federal Reserve.
Materiality	Thresholds
BHCs, SLHCs and IHCs for which deposits comprise less than 25 percent of total liabilities for any
period reported in any of the four most recent FR Y-14Q should complete the PPNR Projections subschedule. The Net Interest Income sub-schedule is optional for these BHCs, SLHCs and IHCs. All
other BHCs, SLHCs and IHCs should complete both sub-schedules.

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Report data for all quarters for a given business segment in the PPNR Projections sub-schedule if the
total revenue of that business segment (calculated as the sum of net interest income and noninterest
income for that segment), relative to total revenue of the BHC, SLHC or IHC exceeded 5 percent in any
of the most recent four actual quarters as provided by the BHC, SLHC or IHC in the FR Y-14Q.
If international revenue exceeded 5 percent of total revenue in any of the most recent four actual
quarters as provided by the BHC or SLHC in the FR Y-14Q, provide regional breakouts for all
quarters in the applicable sub-schedule.
If International Retail and Small Business revenues exceeded 5 percent of Total Retail and Small
Business Segment revenue and Total Retail and Small Business Segment revenues were material
based on an applicable 5 percent threshold in any of the most recent four actual quarters as provided
by the BHC, SLHC or IHC in the FR Y-14Q, provide related data for all quarters where applicable.
Net	Interest	Income:	Primary	and	Supplementary	Designation
BHCs, SLHCs and IHCs are expected to report all line items for all sub-schedules subject to applicable
thresholds as detailed in the instructions. In addition, for all BHCs, SLHCs and IHCs that are required to
complete the PPNR	Net	Interest	Income	sub-schedule, the PPNR	Net Interest Income	sub-schedule
should be designated as “Primary Net Interest Income.” The PPNR Projections Sub-schedule for such
BHCs, SLHCs and IHCs will be “Supplementary Net Interest Income” by default. For BHCs, SLHCs and
IHCs that are not required to complete the PPNR Net Interest Income	sub-schedule the PPNR
Projections Sub-schedule should be designated as “Primary Net Interest Income.” PPNR Net Interest
Income Sub-schedule will be “Supplementary Net Interest Income” for such BHCs, SLHCs and IHCs by
default, but is optional. Note that this designation would refer only to the net interest income portion of
the sub-schedules.
B.	Commonly	Used	Terms	and	Abbreviations
Credit	cards: Unless specified otherwise, use the same definitions as provided in the FR Y-14M Credit
Card schedule
Domestic	Revenues: Revenues from the US and Puerto Rico only. Note that this differs from the
definition of domestic on the FR Y-9C.
International	Revenues: International Revenues should be those generated from transactions with
clients that are domiciled outside the U.S. and Puerto Rico.
Pre‐provision	Net	Revenue	(PPNR): Sum of net interest income and noninterest income net of
noninterest expense, with components expected to reconcile with those reported in the FR Y-9C
when adjusted for certain items. As presented on the PPNR schedules, the adjustments include
exclusions of Valuation Adjustment for BHC’s and IHC’s debt under fair value option (FVO), goodwill
impairment, loss resulting from trading shock exercise (if applicable), as well as adjustments related
to operational risk expense required for PPNR purposes. For the related items, reference the PPNR
Projections sub-schedule and related instructions for the items 29, 40-42. Gains and losses on AFS
and HTM securities, including other than temporary impairments (OTTI) estimates, are not a
component of PPNR.28 All revenue and expenses related to mortgage servicing rights (MSRs) are
components of PPNR to be reported in the associated noninterest income and noninterest expense
                                                            
Institutions that have adopted ASU 2016-13 should not report gains and losses on AFS and HTM securities,
including changes in credit loss provisioning, as a component of PPNR.
28

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line items on the PPNR schedules. Total Loans Held for Sale and Loans Accounted for under the Fair
Value Option (item 57 of the Income Statement sub-schedule) are excluded only if they are a result
of a market shock exercise. Other Losses (item 66) are excluded as applicable and are expected to be
infrequent.
Revenues: Sum of net interest income and noninterest income adjusted for selected exclusions, as
reported on line item 27 of the PPNR Projections sub-schedule.
Run‐Off	or	Liquidating	Businesses: operations that do not meet an accounting definition of
“discontinued operations” but which the BHC, SLHC or IHC intends to exit. In order to facilitate the
calculation of the proper net interest income on the Net	Interest	Income	sub‐schedule, report total
balances related to discontinued operations as a negative number in “Other” in items 15 and 38 and
the corresponding average rates earned in items 31 and 46. BHCs and IHCs should provide a detailed
listing of the type (by corresponding line item on the Net	Interest	Income	sub‐schedule) of such
balances reported as negative items in “Other” and the corresponding rates in the submission
documentation.
A.7.a—PPNR	Projections	Sub‐schedule	
The PPNR Projections sub-schedule is based on standardized reporting of each component of PPNR,
using business segment/line views as discussed below. If there is a difference between the FR Y-14
standardized reporting requirements and the BHCs’ or IHCs’ internal view used for internal capital
planning purposes, the BHCs or IHCs should report data in the PPNR sub-schedules only per the
standardized FR Y-14 requirements. The BHCs, SLHCs and IHCs are encouraged to provide data
consistent with their own internal view in supporting documentation, accompanying the FR Y-14A
Projections and discuss data differences. If the BHCs, SLHCs or IHCs are unable to comply with the
requirements, they can request a temporary exemption. This guidance applies to PPNR
Submission/Projections and PPNR Net Interest Income sub-schedules. Please see guidance for PPNR
Metrics in the PPNR Metrics section of the instructions.
Revenue	Components
Revenue items are divided into net interest income and noninterest income, with totals expected to
reconcile with what would be reported in the FR Y-9C when adjusted for Valuation Adjustment for
firm’s own debt under fair value option (FVO), loss resulting from trading shock exercise (if
applicable), and operational risk expense adjustments required for PPNR purposes. For related
items, reference PPNR Projections sub-schedule and related instructions for line items 29, 40, and
42. In the documentation supporting the FR Y-14A PPNR submission, BHCs and IHCs are encouraged
to discuss operational risk losses reported as contra-revenues for FR Y-9C purposes and their
reallocation to Operational Risk expense in accordance with the PPNR instructions. Do not report
gains and losses on AFS and HTM securities, including other than temporary impairments (OTTI)
estimates, as a component of PPNR. 29
Report all items either in the segments that generated them and/or segments that they were
allocated to through funds transfer pricing (FTP). Net interest income allocation to the defined
segments should be based on the cost of funds applicable to those segments as determined by the
BHC, SLHC or IHC. Supporting Documentation instructions regarding methodology used should be
provided in the memo required with the FR Y-14A Projections. Business segments and related sub                                                            
Institutions that have adopted ASU 2016-13 should not report gains and losses on AFS and HTM securities,
including changes in credit loss provisioning, as a component of PPNR.
29

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components do not have to correspond to but may include certain line items on the FR Y-9C
schedule. The Business segment structure of the sub-schedule is defined by product/service (e.g.,
credit cards, investment banking) and client type (e.g., retail, medium size businesses); it is not
defined by client relationship.
BHCs, SLHCs and IHCs are encouraged to note which line items contain Debit Valuation Adjustments
(DVA) and/or Credit Valuation Adjustments (CVA) (note: these are different from fair value
adjustment on the BHC's, SLHC’s or IHC’s own debt under the Fair Value Option (FVO) which is
excluded from PPNR by definition), including amounts if available, and whether these are generated
with the purpose to generate profit.
All revenue and expenses related to mortgage servicing rights (MSRs) and the associated
noninterest income and noninterest expense line items should be evolved over the nine quarter
projection horizons, and reported in the pre-provision net revenue (PPNR) schedules. 
Gains or losses on loans held for sale and loans accounted for under the fair value option (HFS/FVO
loans) should be reported in the relevant items on the PPNR Projections Sub-schedule in
accordance with the BHC’s, SLHC’s or IHC’s normal accounting procedures. Starting in January
2014, all BHCs, SLHCs and IHCs should project gains or losses on HFS/FVO loans for all nine
quarters using only the macroeconomic scenario without reference to the global market shock.
Business	Segment	Definitions
Subject to applicable thresholds, reporting of net interest income and noninterest income items is
requested based on a business segment/line view, with business segments/lines defined as
follows:


As general guidance, small business clients are those with annual sales of less than $10 million.
Business, government, not-for-profit, and other institutional entities of medium size are those
with annual sales between $10 million and $2 billion. Large business and institutional entities are
those with annual sales of more than $2 billion. If a BHC’s, SLHC’s or IHC’s internal reporting for
these client segments deviates from this general guidance, continue to report according to internal
definitions and describe how the BHC, SLHC or IHC defined these or similar client segments and
the scope of related business segments/lines (internal and those defined in the FR Y-14 PPNR subschedules) in the memo supporting the FR Y-14A submission.



A BHC or SLHC may include public funds in the segment reporting based on the type of the
relationship that exists between the public funds and the BHC or SLHC. For example, if the BHC,
SLHC or IHC acts in a custodial or administrative capacity, the BHC, SLHC or IHC may report
public funds in Investor Services. If a BHC, SLHC or IHC is involved in the management of funds,
the BHC, SLHC or IHC may report the public funds in Investment Management.

Net	Interest	Income	by	Business	Segment (unless specified otherwise, all numbers are global).
Line	item	1	 Retail	and	Small	Business	
This item is a shaded cell and is derived, per column, from the sum of items 1A and 1G. For items 1A
through 1F, domestic includes U.S. and Puerto Rico only.
Report in the appropriate sub-item all net interest income related to retail and small business banking

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and lending, including both ongoing as well as run-off and liquidating businesses30. Exclude any
revenues related to Wealth Management/Private Banking (WM/PB) clients even if they are internally
classified as retail. BHCs, SLHCs or IHCs may include such revenues in WM/PB line items instead. In case
of WM/PB mortgage repurchase contra-revenues, if any, report them as outlined in the PPNR Projection
sub-schedule.
Line	item	1A		 Domestic	
This item is a shaded cell and is derived, per column, from the sum of items 1B through 1F.
Line	item	1B		 Credit	and	Charge	Cards	
Report net interest income from domestic BHC, SLHC or IHC issued credit and charge cards to retail
customers including those that result from partnership agreements. May include revenue that is
generated on domestic accounts due to foreign exchange transactions. Exclude the following:
 other unsecured borrowing and debit cards;
 small business cards (report in Other Retail and Small Business Lending, item 1F);
 wholesale and commercial cards (report in Treasury Services, item 8).
 Cards to Wealth Management/Private Banking clients (report in Wealth Management/Private
Banking, line 19B)
Line	item	1C	 Mortgages	
Report net interest income from domestic residential mortgage loans offered to retail customers.
Line	item	1D	 Home	Equity	
Report net interest income from domestic home equity loans and lines of credit
(HELOANs/HELOCs) provided to retail customers.
Line	item	1E	 Retail	and	Small	Business	Deposits	
Report net interest income from domestic branch banking and deposit-related products and
services provided to retail and small business customers. Include debit card revenues in this line.
May include revenue that is generated on domestic accounts due to foreign exchange transactions.
This item does not include any lending revenues.
Line	item	1F	 Other	Retail	and	Small	Business	Lending	
Report net interest income from other domestic retail and small business lending products and
services. These include, but are not limited to, small business cards, loans, auto loans, student loans,
or personal unsecured credit. All domestic lending revenues not captured in Credit Cards, Mortgages,
and Home Equity should be reported here.
Line	item	1G	 International	Retail	and	Small	Business	
Report net interest income from retail and small business generated outside of the U.S. and Puerto
Rico. Includes, but is not limited to, all international revenues from credit/charge/debit cards,
mortgages, home equity, branch and deposit services, auto, student, and small business loans.
Line	item	2	 Commercial	Lending	
Report net interest income from lending products and services provided to business, government, notfor-profit, and other institutional entities of medium size, as well as to commercial real estate investors
and owners. Exclude treasury, deposit, and investment banking services.
                                                            
30

See “Commonly Used Terms and Abbreviations” for the definition.

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Line	item	3	 Investment	Banking	
Report in the appropriate sub-item all net interest income generated from investment banking services
provided to business and institutional entities of both medium and large size. Include revenues from
new issue securitizations for third parties. Business lines are defined as follows:
 Advisory: Corporate strategy and financial advisory, such as services provided for mergers and
acquisitions (M&A), restructuring, financial risk management, among others.
 Equity Capital Markets: Equity investment banking services (e.g., IPOs or secondary offerings).
 Debt Capital Markets: Generally non-loan debt investment banking services.
 Syndicated/Corporate Lending: Lending commitments to larger corporate clients, including event
or transaction-driven lending (e.g., to finance M&A, leveraged buyouts, bridge loans). Generally, all
syndicated lending origination activity should be included here (not in Commercial Lending).
Line	item	4	 Merchant	Banking/	Private	Equity	
Report net interest income from private equity (PE), real estate, infrastructure, and principal
investments in hedge funds. May include principal investment related to merchant banking activities.
Line	item	5	 Sales	and	Trading	
This item is a shaded cell and is derived, per column, from the sum of items 5A and 5B.
Report in the appropriate sub-item all net interest income generated from sales and trading activities.
Any interest income from carry should be included in Sales & Trading net interest income. May include
short-term trading made for positioning or profit generation related to the Sales & Trading activities in
this line item.
Line	item	5A	 Prime	Brokerage
Report net interest income generated from securities financing, securities lending, custody, clearing,
settlement, and other services for hedge funds and other prime brokerage clients. Include all prime
brokerage revenues in this line and not in any other business segments/lines.
Line	item	5B	 Other	
Report net interest income from all other Sales & Trading activities. These include, but are not
limited to:
 Equities: Commissions, fees, dividends, and trading gains and losses on equity products. Exclude
prime brokerage services.
 Fixed Income: Commissions, fees, and trading gains and losses on rates, credit, and other fixed
income products. Exclude prime brokerage services.
o Rates: Generally U.S. Treasury, investment grade sovereign, U.S. agency bonds, and interest
rate swaps. Rates revenues related to trading activities outside of the Sales & Trading division
need not be included into the Rates trading in this section, but describe where they are
allocated in the BHC’s, SLHC’s or IHC’s documentation supporting the FR Y-14A submission.
o Credit: Generally corporate bonds, loans, ABS, muni, emerging markets, CDS. If a BHC, SLHC or
IHC classifies some of the credit related trading (such as distressed debt) in segments other
than “Sales & Trading,” it can continue to report it as in its internal financial reports but
indicate where they are reported in the documentation supporting FR Y-14A submission.
o Other: e.g., FX/Currencies if not included above.
 Commodities: Commissions, fees, and trading gains and losses on commodity products. Exclude
prime brokerage services.
Line	item	6	 Investment	Management
Report all net interest income generated from investment management activities. Business lines are
defined as follows:
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


Asset Management: Professional management of mutual funds and institutional accounts.
Institutional clients may include endowments, not-for-profit entities, governments, and others.
Wealth Management/Private Banking (WM/PB): Professional portfolio management and advisory
services for individuals. Individual clients may be defined as mass market, affluent, and high net
worth. Activities may also include tax planning, savings, inheritance, and wealth planning, among
others. May include deposit and lending services to WM/PB clients here and retail brokerage
services for both WM/PB and non WM/PB clients.

Line	item	7	 Investment	Services	
Report all net interest income generated from investment servicing. Exclude prime brokerage
revenues. Business lines are defined as follows:
 Asset Servicing: Custody, fund services, securities lending, liquidity services, collateral
management; and other asset servicing. Include record keeping services for 401K and employee
benefit plans, but exclude funding or guarantee products offered to such clients.
 Issuer Services: Corporate trust, shareowner services, depository receipts, and other issuer
services.
 Other Investment Services: Clearing and other investment services.
Line	item	8	 Treasury	Services	
Report all net interest income from cash management, global payments, working capital solutions,
deposit services, and trade finance from business and institutional entities of both medium and large
size. Include wholesale/corporate and commercial cards.
Line	item	9	 Insurance	Services	
Report all net interest income from insurance activities including, but not limited to, individual (e.g.,
life, health), auto and home (property and casualty), title insurance and surety insurance, and
employee benefits insurance.
Line	item	10	 Retirement/Corporate	Benefit	Products	
Report premiums, fees, and other net interest income generated from retirement and corporate benefit
funding products, such as annuities, guaranteed interest products, and separate account contracts. The
fees/revenues that may be recorded here are generally generated as a result of the BHC, SLHC or IHC
accepting risks related to actuarial assumptions or the estimation of market returns where guarantees
of future income streams have been made to clients.
Line	item	11	 Corporate/Other	
Report net interest income associated with:
 Capital and asset-liability management (ALM) activities. Among other items, may include
investment securities portfolios (but not gains and losses on AFS and HTM securities, including
OTTI, 31 as these are excluded from PPNR by definition). Also may include principal investment
supporting the corporate treasury function to manage firm-wide capital, liquidity, or structural
risks.
 Run-off or liquidating businesses32 (but exclude retail and small business run- off/liquidating
businesses, per Retail and Small Business segment definition)
 Non-financial businesses (e.g., publishing, travel services)
 Corporate support functions (e.g., Human Resources, IT)
                                                            
Institutions that have adopted ASU 2016-13 should not report gains and losses on AFS and HTM securities,
including changes in credit loss provisioning, as a component of PPNR.
32 See “Commonly Used Terms and Abbreviations” for the definition.
31

89 
 

 
 
 
 Other non-core revenues not included in other segments (e.g., intersegment eliminations).
	
Line	item	12	 Optional	Immaterial	Business	Segments	
BHCs, SLHCs and IHCs have the option to report less material business segment revenue in Optional
Immaterial Business Segments. The reported total optional immaterial business segment revenue
relative to total revenue cannot exceed 10 percent. If the total immaterial business segment revenue
relative to total revenue would be greater than 10 percent in any of the most recent four actual
quarters as provided by the BHC, SLHC or IHC in the FR Y-14Q, report data for the largest business
segment among the immaterial business segments for all quarters in the PPNR Projections and PPNR
Metrics sub-schedules such that the amount reported in the Optional Immaterial Business segments
line items does not exceed 10 percent. BHCs, SLHCs and IHCs should provide comprehensive
information in the Supporting Documentation Instructions on which business segments are included
in the Optional Immaterial Business segments line items in both FR Y-14Q and FR Y-14A schedules,
their relative contribution to the totals reported in both schedules and the manner in which the
revenues were projected for FR Y-14A purposes. List segments included in this line item in Footnote
7.
Line	item	13	 Total	Net	Interest	Income	
This item is a shaded cell and is derived, per column, from the sum of items 1, 2 through 5, and 6
through 12. Line item 13, per column, should equal item 49 on PPNR NII Sub-schedule, if completed.
	
Noninterest	Income	by	Business	Segment (unless specified otherwise, all numbers are global).
	
Line	item	14	 Retail	and	Small	Business	
This item is a shaded cell and is derived, per column, from the sum of items 14A and 14T.
Line	item	14A	Domestic	
This item is a shaded cell and is derived, per column, from the sum of items 14B, 14E, 14O, and 14S.
Report in the appropriate sub-item all domestic revenues related to retail and small business banking
and lending, including both ongoing as well as run-off and liquidating businesses33. Exclude any
revenues related to Wealth Management/Private Banking (WM/PB) clients even if they are internally
classified as retail. BHCs, SLHCs and IHCs may include such revenues in WM/PB line items instead. In
case of WM/PB mortgage repurchase contra-revenues, if any, report them as outlined in the PPNR
Projection sub-schedule.
Line	item	14B	Credit	and	Charge	Cards	
This item is a shaded cell and is derived, per column, from the sum of items 14C and 14D.
Report in the appropriate sub-item all noninterest income generated from domestic BHC, SLHC or
IHC issued credit and charge cards to retail customers including those that result from a
partnership agreements. May include revenue that is generated on domestic accounts due to foreign
exchange transactions and corporate cards. Exclude the following:
 other unsecured borrowing and debit cards;
 small business cards (report in Other Retail and Small Business Lending, item 14S);
 wholesale and commercial cards (report in Treasury Services, item 21);
 Cards to Wealth Management/Private Banking clients (report in Wealth Management/Private
Banking, line 19B)
	
                                                            
33

See “Commonly Used Terms and Abbreviations” for the definition. 

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Line	item	14C		Credit	and	Charge	Card	Interchange	Revenues	‐	Gross		
Report interchange revenues from all domestic BHC, SLHC or IHC issued credit and charge cards
including those that result from a partnership agreement. Report before any contra-revenues (e.g.,
rewards, etc.).
Line	item	14D		Other	
Report all other fee income and revenue earned from credit and charge cards not captured in item
14C.
Line	item	14E		Mortgage	and	Home	Equity	
This item is a shaded cell and is derived, per column, from the sum of items 14F, 14I and 14N. Report in
the appropriate sub-item noninterest income generated from domestic residential mortgage loans
offered to retail customers and domestic home equity loans and lines of credit (HELOANs/HELOCs)
provided to retail customers.
Line	item	14F		Production	
This item is a shaded cell and is derived, per column, from the sum of items 14G and 14H.
	
Line	item	14G		Gains/Losses	on	Sale	
Report gains/(losses) from the sale of domestic mortgages and home equity originated through all
production channels (retail, broker, correspondent, etc.) with the intent to sell. Such gains/losses
should include deferred fees and costs that are reported as adjustments to the carrying balance of
the sold loan, fair value changes on loan commitments with rate locks that are accounted for as
derivatives, fair value changes on mortgage loans held-for-sale designated for fair value treatment,
lower-of-cost or market adjustments on mortgage loans held-for-sale not designated for fair value
treatment, fair value changes on derivative instruments used to hedge loan commitments and heldof-sale mortgages, and value associated with the initial capitalization of the MSR upon sale of the
loan.
	
Line	item	14H		Other	
Report all other fee income and revenue earned from mortgage production not captured in item
14G.
Line	item	14I	 	Servicing	
This item is a shaded cell and is derived, per column, from the sum of items 14J, 14K, 14L, and 14M.
	
Line	item	14J	 	Servicing	&	Ancillary	Fees	
Report fees received from activities relating to the servicing of mortgage loans, including (but not
limited to) the collection principal, interest, and escrow payments from borrowers; payment of taxes
and insurance from escrowed funds; monitoring of delinquencies; execution of foreclosures;
temporary investment of funds pending distribution; remittance of fees to guarantors, trustees, and
others providing services; and accounting for and remittance of principal and interest payments to the
holders of beneficial interests in the financial assets.
	
Line	item	14K	MSR	Amortization	
Include economic amortization or scheduled and unscheduled payments, net of defaults under both
FV and LOCOM accounting methods.
Line	item	14L		MSR	Value	Changes	due	to	Changes	in	Assumptions/Model	Inputs/Other	Net	
of	Hedge	Performance	
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Report changes in the MSR value here and not in any other items. Report changes in the MSR hedges
here and not in any other items. Include MSR changes under both FV and LOCOM accounting
methods.
Line	item	14M	Other	
Report all other revenue earned from servicing activities not captured in lines 14J through 14L.
Line	item	14N	Provisions	to	Repurchase	Reserve/Liability	for	Residential	Mortgage	
Representations	and	Warranties	(contra‐revenue)	
Report provisions to build any non-litigation reserves/accrued liabilities that have been established
for losses related to sold or government-insured residential mortgage loans (first or second lien).
Do not report such provisions in any other items; report them only in line items 14N or 30, as
applicable. Exclude all provisions to litigation reserves/liability for claims related to sold residential
mortgages (report in item 29).
Line	item	14O	Retail	and	Small	Business	Deposits	
This item is a shaded cell and is derived, per column, from the sum of items 14P, 14Q and 14R. Report
in the appropriate sub-item noninterest income from domestic branch banking and deposit-related
products and services provided to retail and small business customers. Include debit card revenues in
this line. May include revenue that is generated on domestic accounts due to foreign exchange
transactions.
	
Line	item	14P		Non‐Sufficient	Funds/Overdraft	Fees	–	Gross	
Report noninterest income from fees earned from insufficient fund deposit balances and overdrawn
client deposit accounts. Report before any contra-revenues (e.g., waivers, etc.).
	
Line	item	14Q	Debit	Interchange	–	Gross	
Report noninterest income from interchange fees earned on debit cards. Report before any contrarevenues (e.g., rewards, etc.).
	
Line	item	14R	Other	
Among items included here are debit card contra-revenues and overdraft waivers, as applicable.
Line	item	14S		Other	Retail	and	Small	Business	Lending	
Report noninterest income from other domestic retail and small business lending products and
services. These include, but are not limited to, small business cards, other small business loans, auto
loans, student loans, or personal unsecured credit.
Line	item	14T		International	Retail	and	Small	Business	
Report noninterest income from retail and small business generated outside of the US and Puerto
Rico. Includes, but is not limited to, all revenues from credit/charge/debit cards, mortgages, home
equity, branch and deposit services, auto, student, and small business loans.
Line	item	15	 Commercial	Lending	
Report noninterest income from lending products and services provided to business, government, notfor-profit, and other institutional entities of medium size, as well as to commercial real estate investors
and owners. Exclude treasury, deposit, and investment banking services provided to commercial
lending clients.
Line	item	16	 Investment	Banking	
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This item is a shaded cell and is derived, per column, from the sum of items 16A through 16D. Report
in the appropriate sub-item noninterest income generated from investment banking services provided
to business and institutional entities of both medium and large size. Include revenues from new issue
securitizations for third parties.
Line	item	16A		Advisory
Corporate strategy and financial advisory, such as services provided for mergers and acquisitions
(M&A), restructuring, financial risk management, among others.
Line	item	16B		Equity	Capital	Markets
Equity investment banking services (e.g., IPOs or secondary offerings).
Line	item	16C		Debt	Capital	Markets
Generally non-loan debt investment banking services.
	
Line	item	16D	Syndicated/Corporate	Lending	
Lending commitments to larger corporate clients, including event or transaction-driven lending (e.g.,
to finance M&A, leveraged buyouts, bridge loans). Generally, all syndicated lending origination activity
should be included here (not in Commercial Lending).
Line	item	17	 Merchant	Banking/	Private	Equity	
This item is a shaded cell and is derived, per column, from the sum of items 17A through 17C.
Report in the appropriate sub-item revenues from the sponsorship of, management of, or from
investing in, distinct long-term investment vehicles, such as real estate funds, private equity funds,
hedge funds or similar vehicles. Also include direct long-term investments in securities and assets
made primarily for capital appreciation, or investments where the BHC, SLHC or IHC is likely to
participate directly in corporate governance. Do not include revenues from sales & trading
operations, corporate lending outside of a fund structure, investing in a HTM or AFS securities
portfolio, brokerage or mutual fund operations.
Line	item	17A		Net	Investment	Mark‐to‐Market
Report the net gain or loss from sale or from the periodic marking to market of Merchant 
Banking/Private Equity investments.
Line	item	17B		Management	Fees
Report fees and commissions paid by third parties to the BHC, SLHC or IHC in connection with sale,
placement or the management of above described investment activities.
Line	item	17C	Other
Report any noninterest income items not included in items 17A and 17B. Also include the BHC’s or
IHC’s proportionate share of the income or other adjustments from its investments in equity method
investees.
Line	item	18	 Sales	and	Trading	
This item is a shaded cell and is derived, per column, from the sum of items 18A, 18D, 18H, and 18K.
Report in the appropriate sub-item noninterest income generated from sales and trading activities.
Any interest income from carry should be included in Sales & Trading under net interest income. May
include short-term trading made for positioning or profit generation related to the Sales & Trading
activities in this line item.
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Line	item	18A		Equities
This item is a shaded cell and is derived, per column, from the sum of items 18B and 18C.
Line	item	18B		Commission	and	Fees
Report commissions and fees. Exclude prime brokerage services.
Line	item	18C		Other
Report all noninterest income for equities sales and trading, excluding prime brokerage (to be
reported as a separate line item) and excluding commissions and fees. This includes trading profits and
other noninterest non-commission income.
Line	item	18D	Fixed	Income
This item is a shaded cell and is derived, per column, from the sum of items 18E, 18F, and 18G.
Report in the appropriate sub-item commissions, fees, and trading gains and losses on rates, credit,
and other fixed income products. Exclude prime brokerage services.
	
Line	item	18E		Rates
Generally U.S. Treasury, investment grade sovereign, U.S. agency bonds, and interest rate swaps. Rates
revenues related to trading activities outside of the Sales & Trading division need not be included into
the Rates trading in this section, but describe where they are allocated in the BHC’s, SLHC’s or IHC’s
documentation supporting the FR Y-14A submission.
	
Line	item	18F		Credit
Generally corporate bonds, loans, ABS, muni, emerging markets, CDS. If a BHC, SLHC or IHC classifies
some of the credit related trading (such as distressed debt) in segments other than “Sales & Trading,” it
can continue to report it as in its internal financial reports but indicate where they are reported in the
documentation supporting FR Y-14A submission.
Line	item	18G		Other
Report other fixed income products if not included above (e.g., FX/Currencies).
Line	item	18H		Commodities
This item is a shaded cell and is derived, per column, from the sum of items 18I and 18J.
Line	item	18I	 Commission	and	Fees
Report commissions, fees, and trading gains and losses on commodity products. Exclude prime
brokerage services.
Line	item	18J	 Other
Report other noninterest income generated from commodity products, excluding prime brokerage
services.
Line	item	18K		Prime	Brokerage
This item is a shaded cell and is derived, per column, from the sum of items 18L and 18M. Report in the
appropriate sub-item noninterest income from securities financing, securities lending, custody,
clearing, settlement, and other services for hedge funds and other prime brokerage clients. Include all
prime brokerage revenues in this line and not in any other business segments/lines.
Line	item	18L		Commission	and	Fees
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Report commissions and fees on prime brokerage services.
Line	item	18M	Other	
Report other noninterest income generated from prime brokerage services.
Line	item	19	 Investment	Management
This item is a shaded cell and is derived, per column, from the sum of items 19A and 19B. Report in the
appropriate sub-item all noninterest income generated from investment management activities.
Line	item	19A		Asset	Management
Professional management of mutual funds and institutional accounts. Institutional clients may include
endowments, not-for-profit entities, governments, and others.
Line	item	19B	Wealth	Management/Private	Banking (WM/PB)
Professional portfolio management and advisory services for individuals. Individual clients may be
defined as mass market, affluent, and high net worth. Activities may also include tax planning, savings,
inheritance, and wealth planning, among others. May include deposit and lending services to WM/PB
clients here and retail brokerage services for both WM/PB and non WM/PB clients.
Line	item	20	 Investment	Services	
This item is a shaded cell and is derived, per column, from the sum of items 20A, 20D, and 20E. Report
in the appropriate sub-item all noninterest income generated from investment servicing. Exclude
prime brokerage revenues.
Line	item	20A	Asset	Servicing	
This item is a shaded cell and is derived, per column, from the sum of items 20B and 20C. Report in the
appropriate sub-item all noninterest income from custody, fund services, securities lending, liquidity
services, collateral management, and other asset servicing. Include record keeping services for 401K
and employee benefit plans, but exclude funding or guarantee products offered to such clients.
Line	item	20B		Securities	Lending
Report noninterest income generated from securities lending.
Line	item	20C	Other
Report all other noninterest income asset servicing, excluding securities lending.
Line	item	20D	Issuer	Services
Corporate trust, shareowner services, depository receipts, and other issuer services.
Line	item	20E	Other
Report noninterest income from clearing and other investment services not included above.
Line	item	21	 Treasury	Services	
Report cash management, global payments, working capital solutions, deposit services, and trade
finance from business and institutional entities of both medium and large size. Include wholesale and
commercial cards.
Line	item	22	 Insurance	Services	
Report all noninterest income from insurance activities including, but not limited to, individual (e.g.,
life, health), auto and home (property and casualty), title insurance and surety insurance, and
employee benefits insurance.
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Line	item	23	 Retirement/Corporate	Benefit	Products	
Report premiums, fees, and other noninterest income generated from retirement and corporate benefit
funding products, such as annuities, guaranteed interest products, and separate account contracts. The
fees/revenues that may be recorded here are generally generated as a result of the BHC, SLHC or IHC
accepting risks related to actuarial assumptions or the estimation of market returns where guarantees
of future income streams have been made to clients.
Line	item	24	 Corporate/Other	
Report noninterest income associated with:
 Capital and asset-liability management (ALM) activities. Among other items, may include
investment securities portfolios (but not gains and losses on AFS and HTM securities, including
OTTI, as these are excluded from PPNR by definition). 34 Also may include principal investment
supporting the corporate treasury function to manage firm-wide capital, liquidity, or structural
risks.
 Run-off or liquidating businesses12 (but exclude retail and small business run- off/liquidating
businesses, per Retail and Small Business segment definition)
 Non-financial businesses (e.g., publishing, travel services)
 Corporate support functions (e.g., Human Resources, IT)
 Other non-core revenues not included in other segments (e.g., intersegment eliminations).
Line	item	25	 Optional	Immaterial	Business	Segment	
BHCs, SLHCs and IHCs have the option to report less material business segment revenue in separate
line items “Optional Immaterial Business Segments”. The reported total optional immaterial business
segment revenue relative to total revenue cannot exceed 10 percent. If the total immaterial business
segment revenue relative to total revenue would be greater than 10 percent in any of the most recent
four actual quarters as provided by the BHC, SLHC or IHC in the FR Y-14Q, report data for the largest
business segment among the immaterial business segments for all quarters in the PPNR Projections
and PPNR Metrics sub-schedules such that the amount reported in the Optional Immaterial Business
segments line items does not exceed 10 percent. BHCs, SLHCs and IHCs should provide
comprehensive information in the Supporting Documentation on which business segments are
included in the Optional Immaterial Business segments line items in both FR Y-14Q and FR Y-14A
schedules, their relative contribution to the totals reported in both schedules and the manner in
which the revenues were projected for FR Y-14A purposes. List segments included in this line item in
Footnote 7.
Line	item	26	 Total	Noninterest	Income	
This item is a shaded cell and is derived, per column, from the sum of items 14, 15, 16, 17, 18, 19, 20,
and 21 through 25. Excludes Valuation Adjustment for firm's own debt under fair value option (FVO)
reported in item 40 and the result of trading shock exercise (where applicable), as it is reported in item
42.
Line	item	27	 Total	Revenues	
This item is a shaded cell and is derived, per column, from the sum of items 13 and 26.
	
Noninterest	Expense	Components
Noninterest Expense figures are to be broken out as detailed on the sub-schedule. The total is
                                                            
Institutions that have adopted ASU 2016-13 should not report gains and losses on AFS and HTM securities,
including changes in credit loss provisioning, as a component of PPNR.
34

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expected to reconcile with what would be reported in the FR Y-9C when adjusted for certain items.
As presented on the PPNR sub-schedules, the adjustments include exclusions of goodwill impairment
and adjustments related to operational risk expense required for PPNR purposes. For the related
items, reference PPNR Projections sub-schedule and related instructions for the line items 29 and 41.
Expense data on the PPNR Submission sub-schedule are only intended to be reported as firm-wide
BHC, SLHC or IHC expenses, with exception of line item 34A, i.e. Marketing Expense for Domestic
Credit Cards. This line item is for Domestic Credit Cards business line only. See the description of
the Domestic Credit Card business line in the Business Segment Definitions section of the
document. 
If the Worker’s Compensation expense is an expected item, or is regularly budgeted and paid out
similar to an insurance premium or accrual of agreed-upon expenses, then a BHC, SLHC or IHC
would report it as Compensation expense or line item 28. If the Worker’s Compensation results
from a legal settlement, or is part of a large payout to prevent litigation, solve a complaint, or
satisfy a penalty or fine, then a BHC, SLHC or IHC would report it in line item 29 with Operational
Risk Expenses.
Line	item	28	 Compensation	Expense	
This item is a shaded cell and is derived, per column, from the sum of items 28A through 28E.
Line	item	28A		Salary	
Exclude stock based and cash variable pay compensation and report in items 28D and 28E,
respectively.
Line	item	28B		Benefits	
Exclude stock based and cash variable pay compensation and report in items 28D and 28E,
respectively.
Line	item	28C		Commissions.	
Report commissions only in "Commissions" line item 28C; do not report commissions in any other
compensation line items.
Line	item	28D		Stock	Based	Compensation	
Report all expenses related to stock based compensation as defined by ASC Topic 718, CompensationStock Compensation (formerly FASB Statement No. 123(R), Shared‐Based	Payment).	
Line	item	28E		Cash	Variable	Pay	
Report expenses related to all discretionary variable compensation paid (or to be paid) in the form of
cash. Include deferred variable compensation plans not associated with BHC, SLHC or IHC stock.
Line	item	29	 Operational	Risk	Expense	
This item is a shaded cell and is derived, per column, from the item on the OpRisk Projected Losses
Sub-schedule. All operational loss items, including operational losses that are contra revenue amounts
or cannot be separately identified, should be reported in the operational risk expense. Any legal
consultation or retainer fees specifically linked to an operational risk event should be included in the
Operational Risk Expense. Include all provisions to litigation reserves/liability for claims related to
sold residential mortgages and all litigation settlements and penalties in this line item and not in any
other line item . The reporting of the operational risk expense item will not necessarily be consistent
with FR Y-9C reporting.
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Line	item	30	 Provisions	to	Repurchase	Reserve/Liability	for	Residential	Mortgage	
Representations	and	Warranties	
Provisions to build any non-litigation reserves/accrued liabilities that have been established for
losses related to sold or government-insured residential mortgage loans (first or second lien). Do
not report such provisions in any other items; report them only in line items 14N or 30, as
applicable. Exclude all provisions to litigation reserves/liability for claims related to sold residential
mortgages (report in item 29).
Line	item	31	 Professional	and	Outside	Services	Expenses	
Among items included are routine legal expenses (i.e., legal expenses not related to operational losses),
audit and consulting fees, and other fees for professional services.
Line	item	32	 Expenses	of	Premises	and	Fixed	Assets	
Report expenses of premises and fixed assets, as defined in the FR Y-9C, Schedule HI, item 7.b.
Line	item	33	 Amortization	Expense	and	Impairment	Losses	for	Other	Intangible	Assets	
Report amortization expense and impairment losses for other intangible assets, as defined in the FR Y9C, Schedule HI, item 7.c.(2).
	
Line	item	34	 Marketing	Expense	
This item is a shaded cell and is derived, per column, from the sum of items 34A and 34B.
	
Line	item	34A		Domestic	Credit	and	Charge	Card	Marketing	Expense	
Include domestic BHC, SLHC or IHC issued credit and charge cards, as defined in item 1B, including
those that result from a partnership agreement. Include both direct and allocated expenses. Report any
expenses that are made to expand the company’s card member and/or merchant base, facilitate
greater segment penetration, enhance the perception of the company’s credit card brand, and/or
increase the utilization of the existing card member base across the spectrum of marketing and
advertising mediums.
	
Line	item	34B	Other	
Report all marketing expenses not related to domestic credit and charge cards captured in line
34A. 	
	
Line	item	35	 Other	Real	Estate	Owned	Expense		
All expenses associated with other real estate owned that would normally be reported in the FR Y-9C,
Schedule HI, item 7.d., ‘‘Other noninterest expense’’.
	
Line	item	36	 Provision	for	Unfunded	Off‐Balance	Sheet	Credit	Exposures	(to	build/decrease	
item	141	(BHCKB557)	in	Balance	Sheet)	
Report the provision for credit losses on off-balance sheet credit exposures normally reported as one
of the items in FR Y-9C, Schedule HI, item 7.d.
Line	item	37	 Other	Noninterest	Expense	
Provide a further break out of significant items included in Other Noninterest Expense in footnote 4,
such that no more than 5% of Noninterest Expense are reported without further breakout.
Report the line item breakout for the combined 9 quarters of projected “Other noninterest
expense” (line item 37). A quarterly breakout of these data should be included in the Supporting
Documentation.
	
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Line	item	38	 Total	Noninterest	Expense	
This item is a shaded cell and is derived, per column, from the sum of items 28, 29 through 34, and 35
through 37. Excludes Goodwill Impairment included in item 41.
	
Line	item	39	 Projected	PPNR	
This item is a shaded cell and is derived, per column, from item 27 less 38. By definition, PPNR will
calculate as net interest income plus noninterest income less noninterest expense, excluding items
broken out in items 40 and 41.
	
Line	item	40	 Valuation	Adjustment	for	Firm’s	Own	Debt	Under	Fair	Value	Option	(FVO)	
List segments from which item was excluded in Footnote 9. In footnote 27, list FR Y-9C, Schedule HI
items in which this amount is normally reported and has been excluded from in this reporting view.
	
Line	item	41	 Goodwill	Impairment	
Report impairment losses for goodwill, as defined in the FR Y-9C, Schedule HI, item 7.c.(1). Under
GAAP (ASC 350-20-35-30), "Goodwill of a reporting unit shall be tested for impairment between
annual tests if an event occurs or circumstances change that would more likely than not reduce the fair
value of a reporting unit below its carrying amount." However, it is acceptable for purposes of this
exercise to provide annual estimates as long as the resulting quarterly capital projections would not
differ materially from those generated using quarterly impairment projections.
	
Line	item	42	 Loss	Resulting	from	Trading	Shock	Exercise	(if	applicable)		
This item is a shaded cell and is derived, per column, from the sum of items 58 through 62 on the Subschedule 1.a, Income Statement. BHCs, SLHCs and IHCs should not report changes in value of the MSR
asset or hedges within the trading book. List segments from which item was excluded in Footnote 25.
A.7.b—PPNR	Net	Interest	Income	(NII)	Sub‐schedule	
BHCs, SLHCs and IHCs for which deposits comprise 25 percent or more of total liabilities for any
period reported in any of the four most recent FR Y-14Q are required to submit the Net Interest
Income sub-schedule. BHCs and IHCs should complete non-shaded cells only; all shaded cells with
embedded formulas will self-populate.
This sub-schedule requires BHCs, SLHCs and IHCs to provide average asset and liability balances
and average yields to calculate net interest income. The total net interest income calculated should
equal the total net interest income reported using a business segment/line view in the PPNR
Projections sub-schedule.
The average balances and rates are meant to reflect the average over each quarter as best as
possible. The Federal Reserve understands that because of changes in balances over the period, the
simple multiplication of average loan rates and balances may not yield the actual interest income. In
these cases, the BHCs, SLHCs or IHCs may report the average loan rate so that it equals a weighted
average rate over the period and the interest income total for each quarter reflects historical results
or the BHC's, SLHC’s or IHC’s projection, as applicable. If the average rates are materially impacted
by large shifts in balances over the period, highlight this in documentation supporting the FR Y-14A
submission.
Rates on this sub-schedule are intended to provide a product level view exclusive of transfer pricing
activity and should be reported on a gross basis. The reporting of net interest income on the PPNR
Projections and PPNR Submission Sub-schedules provide a business line view and should be
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reported net of transfer pricing adjustments.
Average	Assets
BHCs, SLHCs and IHCs should reference FR Y-9C and other definitions provided in the PPNR Net
Interest Income sub-schedule when completing this section. Align the asset categories definitions,
where no FR Y9C code is provided, with those on the Balance Sheet sub-schedule of the FR Y-14A
Summary Schedule. The FR Y-9C code references are intended only to provide guidance for the types
of items to be included or excluded; but NOT the type of balance to be provided. All requested
balance items are averages.
In the case of loans, align definitions with the “total loans” section of the Balance Sheet sub-schedule.
Include purchased credit impaired	loans PCI loan balances and the interest income recognized on
these loans. 35 However, report the aggregate of all nonaccrual loans as line item 9, rather than
including them in each loan type. Although nonaccrual loans are reported in aggregate for reporting
purposes, BHCs, SLHCs and IHCs are encouraged to provide details on the nonaccrual loans by
Balance Sheet sub-schedule definition, if available, in the documentation supporting their FR Y-14A
submission.
Balance sheet forecasts are intended to be reported in a manner consistent with how the BHC, SLHC
or IHC reports such balances on the FR-Y9C based on the BHCK references in the notes column of the
balance sheet sub-schedule, or otherwise in accordance with FR Y-14A reporting instructions where
no references are provided. Such balances should then be reported consistently on the PPNR Net II
Sub-schedule (in both FR Y-14A and FR Y-14Q schedules). If this reporting results in recording certain
non-earning assets in the average trading assets line on the PPNR Net II sub-schedule (or any other
line item with
an associated rate), a BHC, SLHC or IHC should simply reduce the weighted average rate applied to
that balance to ensure that income forecasts are calculated appropriately.
Average balances on the PPNR Net Interest Income sub-schedules (both on FR Y-14Q and FR Y-14A)
are intended to be reported in a manner consistent with items on the Balance Sheet sub-schedule of
FR Y-14A schedule. As such, average asset balances on PPNR Net Interest Income sub-schedule are to
reconcile to average of asset balances based on FR Y-9C BHCK2170 (which reflects fair value of AFS
securities).
Line	item	1		 First	Lien	Residential	Mortgages	(in	domestic	offices)	
Report the average balance of first lien residential mortgages in domestic offices (as defined in the FR
Y-9C, Schedule HC-C, item 1.c.(2)(a), column B).
Line	item	2		 Second/Junior	Lien	Residential	Mortgages	(in	domestic	offices)	
This item is a shaded cell and is derived, per column, from the sum of items 2A and 2B.
Line	item	2A	 Closed‐End	Junior	Liens	
Report the average balance of second/junior lien residential mortgages in domestic offices (as
defined in the FR Y-9C, Schedule HC-C, item 1.c.(2)(b), column B).
Line	item	2B	 Home	Equity	Lines	of	Credit	(HELOCs)	
                                                            
This sentence and reference to purchased credit-impaired loans does not apply to institutions that have
adopted ASU 2016-13, and will be removed upon full adoption of CECL by all institutions.
35

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Report the average balance of home equity lines of credit in domestic offices (as defined in the FR Y9C, Schedule HC-C, item 1.c.(1), column B).
Line	item	3		 C&I	Loans	
Report the average balance of C&I Graded, Small Business (Scored/Delinquency Managed), Corporate
Card, and Business Card loans.
Line	item	4		 CRE	Loans	(in	domestic	offices)	
Report the average balance of CRE loans in domestic offices as defined in the FR Y-9C, Schedule HC-C,
items 1.a.(1), 1.a.(2), 1.d, 1.e.(1), and 1.e.(2), column B.
Line	item	5		 Credit	Cards	
Report the average balance of credit cards (as defined in the FR Y-9C, Schedule HC-C, item 6.a, column
A).
Line	item	6		 Other	Consumer	
This item is a shaded cell and is derived, per column, from the sum of items 6A through 6C.
Line	item	6A	 Auto	Loans	
Report the average balance of auto loans as defined in the FR Y-9C, Schedule HC-C, item 6.c, column A.
Line	item	6B	 Student	Loans	
Report the average balance of student loans.
Line	item	6C	 Other	(including	loans	backed	by	securities	(non‐purpose	lending))	
Report the average balance of other loans.
Line	item	7		 Real	Estate	Loans	(not	in	domestic	offices)	
This item is a shaded cell and is derived, per column, from sum of items 7A and 7B. (Also, defined as FR
Y-9C, Schedule HC-C, item 1, column A, less above items 1, 2, 5, and FR Y-9C, Schedule HC-C, item 1.b,
column B.)
Line	item	7A	 Residential	Mortgages	(first	and	second	lien)	
Report the average balance of first and second lien residential mortgages not in domestic offices.
Line	item	7B	 Other	
Report the average balance of other real estate loans not in domestic offices.
Line	item	8		 Other	Loans	and	Leases	
Report the average balance of other loans and leases. Include loans secured by farmland as defined in
FR Y-9C, Schedule HC-C, item 1.b, column B, and other loans not accounted for in the above categories.
If total net interest income does not reconcile to FR Y-9C total per PPNR definition using fair value
average balances for AFS securities, use “Other” balances (line items 15 and 38) and corresponding
rates (line items 31 and 46) to offset the difference.
Line	item	9	Nonaccrual	Loans	
Report the average balance of nonaccrual loans, as defined in the FR Y-9C, Schedule HC-N, item item
10 (Column C) less Schedule HC-N, item9 (Column C). Institutions are to provide additional details
within the supporting documentation; the composition of the non-accrual loans by key loan type over
the reported time periods for each of the scenarios.
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Line	item	10	Securities	(AFS	and	HTM)	–	Treasuries	and	Agency	Debentures	
Report the average balance of AFS/HTM balances in Treasury and Agency debentures, as defined in
the FR Y-9C, Schedule HC-B, items 1 and 2.
Line	item	11	Securities	(AFS	and	HTM)	–	Agency	RMBS	(both	CMOs	and	pass‐throughs)	
Report the average balance of AFS/HTM balances in Agency RMBS, as defined in the FR Y-9C, Schedule
HC-B, items 4.a.(1), 4.a.(2), 4.b.(1) and 4.b.(2), columns A and D.
Line	item	12	Securities	(AFS	and	HTM)	‐	Other	
Report the average balance of all AFS/HTM investments not reported in items 10 and 11, defined in
the FR Y-9C, Schedule HC, items 2.a and 2.b less Net II Sub-schedule items 10 & 11.
Line	item	13	 Trading	Assets.	
Report the average balance of trading assets as defined in the FR Y-9C, Schedule HC-K, item 4.a.
	
Line	item	14	 Deposits	with	Banks	and	Other	
Report the average balance of deposits with banks.
Line	item	15	 Other	Interest/Dividend‐Bearing	Assets	
Report the average balance of other interest/dividend-bearing asset not accounted for in the above
categories (e.g. Fed Funds Sold, Repos, etc.). In Footnote 2, breakout and explain nature of significant
items included in other average interest-bearing asset balances such that no more 5% of total average
interest-bearing asset balances are reported without a further breakout.
Line	item	16	Other	Assets		
Report the average balance of all non-interest bearing assets. Line 16 of the Net Interest Income Subschedule is intended for a BHC, SLHC and IHC to report noninterest bearing assets, and accordingly is
excluded from the calculation of interest income.
Line	item	17	 Total	Average	Asset	Balances	
This item is a shaded cell and is derived, per column, from sum of items 1, 2, 3 through 6, 7, and 8
through 16, as defined in the FR Y-9C, Schedule HC, item 12.
Average	Rates	Earned
All rates are annualized.
Line	item	18	 First	Lien	Residential	Mortgages	(in	domestic	offices)	
Report the earned average rate of first lien residential mortgages in domestic offices as defined in the
FR Y-9C, Schedule HC-C, item 1.c.(2)(a), column B.
Line	item	19	 Second/Junior	Lien	Residential	Mortgages	(in	domestic	offices)	
This item is a shaded cell and is derived, per column, from sum of items 19A and 19B.
Line	item	19A		Closed‐End	Junior	Liens
Report the earned average rate of second/junior lien residential mortgages in domestic offices as
defined in the FR Y-9C, Schedule HC-C, item 1.c.(2)(b), column B.
Line	item	19B		Home	Equity	Lines	of	Credit	(HELOCs)	
Report the earned average rate of home equity lines of credit in domestic offices as defined in the FR
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Y-9C, Schedule HC-C, item 1.c.(1), column B.
Line	item	20	 C&I	Loans	(excluding	small	business	(scored/delinquency	managed)	
Report earned average rate of large commercial credits and small business (graded) loans. Note that
the definitions for Large Commercial Credits and Small Business (Graded) are aligned with Balance
Sheet definitions (e.g., in the current reports, consistent with CCAR 2012 Balance Sheet sub-schedule).
	
Line	item	21		 CRE	Loans	(in	domestic	offices)	
Report the earned average rate of CRE loans in domestic offices as defined in the FR Y-9C, Schedule
HC-C, items 1.a.(1), 1.a.(2), 1.d, 1.e.(1), and 1.e.(2), column B.
Line	item	22		 Credit	Cards	
Report earned average rate of credit cards as defined in the FR Y-9C, Schedule HC-C, item 6.a, col. A.
Line	item	23	 Other	Consumer	
This item is a shaded cell and is derived, per column, from the sum of items 23A through 23C.
Line	item	23A		Auto	Loans	
Report earned average rate of auto loans as defined in the FR Y-9C, Schedule HC-C, item 6.c, column A.
Line	item	23B	Student	Loans	
Report earned average rate of student loans.
Line	item	23C		Other,	incl.	loans	backed	by	securities	(non‐purpose	lending)		
Report earned average rate of other loans.
Line	item	24	 Real	Estate	Loans	(not	in	domestic	offices)	
Item 24 is a shaded cell and is derived, per column, from sum of items 24A and 24B. (Also, defined as
FR Y-9C, Schedule HC-C, item 1, column A, less above items 18, 19, 21, and FR Y-9C, Schedule HC-C,
item 1.b, column B.)
Line	item	24A	Residential	Mortgages	(first	and	second	lien)	
Report the earned average rate of first and second lien residential mortgages not in domestic offices.
Line	item	24B		Other	
Report the earned average rate of other real estate loans not in domestic offices.
Line	item	25	 Other	Loans	and	Leases	
Report the earned average rate of other loans and leases. Include loans secured by farmland as
defined in Schedule HC-C, FR Y-9C, Schedule HC-C, item 1.b, column B, and other loans not accounted
for in the above categories. If total net interest income does not reconcile to FR Y-9C total per PPNR
definition using fair value average balances for AFS securities, use “Other” balances (line items 15 and
38) and corresponding rates (line items 27 and 43) to offset the difference.
Line	item	26		 Nonaccrual	Loans	
Report the earned average rate of nonaccrual loans. Interest income earned on nonaccrual balances is
generally expected to be small.
Line	item	27	 Securities	(AFS	and	HTM)	–	Treasuries	and	Agency	Debentures	
Report the earned average rate earned on AFS/HTM balances in Treasury and Agency debentures.
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Line	item	28	Securities	(AFS	and	HTM)	–	Agency	RMBS	(both	CMOs	and	pass‐throughs)	
Report the earned average rate earned on AFS/HTM balances in Agency RMBS.
	
Line	item	29	Securities	(AFS	and	HTM)	‐	Other
Report the earned average rate earned on all other AFS/HTM balances.
Line	item	30	 Trading	Assets	
Report the earned average rate of trading assets as defined in the FR Y-9C, Schedule HC-K, item 4.a.
Line	item	31		 Deposits	with	Banks	and	Other	
Report the earned average rate of deposits with banks.
Line	item	32	 	Other	Interest/Dividend‐Bearing	Assets	
Report the earned average rate of other interest/dividend-bearing asset not accounted for in the
above categories.
Line	item	33	 Total	Interest	Income	
This item is a shaded cell and is derived, per column, from sum of the products of items 1 and 18, 2 and
19, 2A and 19A, 2B and 19B, 3 and 20, 4 and 21, 5 and 22, 6A and 23A, 6B and 23B, 6C and 23C, 7A and
24A, 7B and 24B, 8 and 25, 9 and 26, 10 and 27, 11 and 28, 12 and 29, 13 and 30, 14 and 31, & 15 and
32 annualized.
Average	Liability	Balances
For the classification of domestic and foreign deposit liabilities, BHCs, SLHCs and IHCs should
report based on internal definitions (those deemed to best represent the behavior characteristics
of deposits). For all other liabilities, BHCs, SLHCs and IHCs should reference FR Y-9C and other
definitions provided in the PPNR Net interest Income sub-schedule when completing this section.
Line	item	34	 Deposits‐Domestic	
This item is a shaded cell and is derived, per column, from sum of items 34A through 34E.
A sum of average domestic and foreign deposits should be equal to a sum of average FR Y-9C, Schedule
HC, items 13.a.(1), 13.a.(2), 13.b.(1), and 13.b.(2).
Line	item	34A		Noninterest‐bearing	Demand	
Report balances using internal definitions.
	
Line	item	34B		Money	Market	Accounts	
Report balances using internal definitions.
Line	item	34C		Savings	
Report balances using internal definitions.
Line	item	34D	Negotiable	Order	of	Withdrawal	(NOW),	Automatic	Transfer	Service	(ATS),	and	
other	Transaction	Accounts	
Report balances using internal definitions.
Line	item	34E		Time	Deposits	
Report balances using internal definitions.
Line	item	35	 	Deposits‐Foreign	
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This item is a shaded cell and is derived, per column, from the sum of items 35A and 35B.
A sum of average domestic and foreign deposits should be equal to a sum of average FR Y-9C, Schedule
HC, items 13.a.(1), 13.a.(2), 13.b.(1), and 13.b.(2).
	
Line	item	35A		Foreign	Deposits	
Report balances using internal definitions.
Line	item	35B	Foreign	Deposits‐Time	
Report balances using internal definitions.
	
Line	item	36	 Fed	Funds,	Repos,	&	Other	Short	Term	Borrowing	
This item is a shaded cell and is derived, per column, from the sum of items 36A through 36C.
Line	item	36A		Fed	Funds	
Report the average balance of Fed Funds purchased in domestic offices as defined in the FR Y-9C,
Schedule HC, item 14.a.
Line	item	36B	Repos	
Report the average balance of Securities sold under agreement to repurchase as defined in the FR Y9C, Schedule HC, item 14.b.
Line	item	36C		Other	Short	Term	Borrowing	
Report the average balance of liabilities reported as other borrowed money and subordinated notes
and debentures (as defined in the FR Y-9C, Schedule HC, items 16 and items 19.a. which the firm
would define as short term borrowings).
A sum of line items 36C (“other short term borrowing”) and 39 (“other interest bearing liabilities”)
equals a sum of average BHCK3190, average BHCK4062, and average interest-bearing liabilities
reported in BHCK2750; line item 40 (“other liabilities”) captures average non-interest bearing
liabilities in BHCK2750.
Line	item	37	 Trading	Liabilities	
Report the average balance of Trading Liabilities as defined in the FR Y-9C, Schedule HC, item 15.
Line	item	38	 Subordinated	Notes	Payable	to	Unconsolidated	Trusts	Issuing	Trust	Preferred	
Securities	(TruPS)	and	TruPS	Issued	by	Consolidated	Special	Purpose	Entities	
Report the average balance of Preferred Securities (TruPS) and TruPS Issued by Consolidated Special
Purpose Entities as defined in the FR Y-9C, Schedule HC, item 19b.
Line	item	39	Other	Interest‐Bearing	Liabilities	
Report the average balance of liabilities reported as Other Borrowed Money and Subordinated Notes
and Debentures as defined in the FR Y-9C, Schedule HC, items 16 and items 19a which are not already
reported in line item 35c Other Short Term Borrowing. This includes all long-term debt not included
in line item 38 above. A sum of line items 36C (“other short term borrowing”) and 39 (“other interest
bearing liabilities”) equals a sum of average BHCK3190, average BHCK4062, and average interestbearing liabilities reported in BHCK2750; line item 40 (“other liabilities”) captures average noninterest bearing liabilities in BHCK2750.
Line	item	40	Other	Liabilities		
Report the average balance of liabilities reported as Other Liabilities as defined in the FR Y-9C,
105 
 

 
 
 
Schedule HC, item 20. A sum of line items 36C (“other short term borrowing”) and 39 (“other interest
bearing liabilities”) equals a sum of average BHCK3190, average BHCK4062, and average interestbearing liabilities reported in BHCK2750; line item 40 (“other liabilities”) captures average noninterest bearing liabilities in BHCK2750.
Line	item	41	 Total	Average	Liability	Balances	
This item is a shaded cell and is derived, per column, from sum of items 34, 35, 36, and 37 to 40.
Average	Liability	Rates	
All rates are annualized.
Line	item	42	 Deposits—Domestic	
This item is a shaded cell and is derived, per column, from sum of items 42A through 42E.
Line	item	42A		Noninterest‐bearing	Demand	
This item is a shaded cell; rates are equal to zero by definition.
Line	item	42B	Money	Market	Accounts		
Report the earned average rate of Money Market Accounts reported in item 34B.
Line	item	42C		Savings	
Report the earned average rate of Savings Accounts reported in item 34C.
Line	item	42D		Negotiable	Order	of	Withdrawal	(NOW),	Automatic	Transfer	Service	(ATS),	and	
other	Transaction	Accounts	
Report the earned average rate of Negotiable Order of Withdrawal (NOW), Automatic Transfer Service
(ATS), and other Transaction Accounts reported in item 34D.
Line	item	42E		Time	Deposits	
Report the earned average rate of Time Deposits reported in item 34E.
Line	item	43	 Deposits‐Foreign	
This item is a shaded cell and is derived, per column, from the sum of items 43A and 43B.
Line	item	43A		Foreign	Deposits	
Report the earned average rate of Foreign Deposits reported in item 35A.	
Line	item	43B		Foreign	Deposits‐Time	
Report the earned average rate of Foreign Deposits—Time reported in item 35B.	
Line	item	44	 Fed	Funds,	Repos,	&	Other	Short	Term	Borrowing	
This item is a shaded cell and is derived, per column, from the sum of items 44A through 44C.
Line	item	44A		Fed	Funds		
Report the average rate paid for Fed Funds purchased in domestic offices as defined in the FR Y-9C,
Schedule HC, item 14a.
Line	item	44B	Repos	
Report the average rate paid for Securities Sold under agreements to repurchase as defined in the FR
Y-9C, Schedule HC, item 14b.
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Line	item	44C		Other	Short	Term	Borrowing		
Report the average rate paid on liabilities reported as other borrowed money and subordinated notes
and debentures as defined in the FR Y-9C, Schedule HC, items 16 and items 19a which the firm
defined as short term borrowings.
Line	item	45	 	Trading	Liabilities		
Report the average rate of Trading Liabilities as defined in the FR Y-9C, Schedule HC, item 15.
Line	item	46	 	Subordinated	Notes	Payable	to	Unconsolidated	Trusts	Issuing	Trust	Preferred	
Securities	(TruPS)	and	TruPS	Issued	by	Consolidated	Special	Purpose	Entities	
Report the average rate of Preferred Securities (TruPS) and TruPS Issued by Consolidated Special
Purpose Entities as defined in the FR Y-9C, Schedule HC, item 19b.
Line	item	47		 Other	Interest‐Bearing	Liabilities	
Report the average rate paid on the liabilities reported as other borrowed money and subordinated
notes and debentures as defined in the FR Y-9C, Schedule HC, items 16 and 19a which the firm defined
as Other Interest Bearing Liabilities.
Line	item	48	 Total	Interest	Expense	
This item is a shaded cell and is derived, per column, from sum of the products of items 34A and 42A,
34B and 42B, 34C and 42C, 34D and 42D, 34E and 42E, 35A and 43A, 35B and 43B, 36A and 44A, 36B
and 44B, 36C and 44C, 37 and 45, 38 and 46, and 39 and 47, annualized.
Line	item	49	 Total	Net	Interest	Income	
This item is a shaded cell and is derived, per column, from item 33 minus item 48. Amount should
equal Sub-schedule 7.a, PPNR Submission Sub-schedule, item 13.
A.7.c

PPNR	Metrics	

The PPNR Metrics sub schedule requests information on certain metrics relevant for the assessment
of various components of PPNR. Elements in Section C of the PPNR Metrics sub schedule (line items
53 through 87 and either 884A or 88B&C) are required only for BHCs, SLHCs and IHCs that must
complete the Net Interest Income sub schedule. All other metrics are required of all BHCs, SLHCs and
IHCs, subject to applicable thresholds.
Metrics in Section A, "Metrics by Business Segment/Line," correspond to Business Segments/Lines
on PPNR Submission sub schedule. In contrast, Sections B and C are both for firm wide metrics.
In providing industry market size information, BHCs, SLHCs and IHCs can use third party data and are
not required to independently derive these metrics. Any supporting information should be described
in detail, including the data source, and corresponding data should be provided in the sub schedule. A
BHC, SLHC or IHC, if relying upon third party data for building projections, should still be cognizant of
how their estimates would be appropriate across the range of assumed macro economic conditions in
various scenarios or if some adjustment may be appropriate. BHCs, SLHCs and IHCs should use
internal definitions of proprietary trading and clearly describe the covered activities and transactions
in methodology narratives.
If a BHC, SLHC or IHC is unable to provide a metric on the PPNR Metrics sub schedule, it should offer
a data series for alternative metrics that are considered by the BHC, SLHC or IHC in projecting the
relevant component(s) of PPNR and include in the Supporting Documentation required with the FR
14A Projections a discussion of why the standard metric could not be provided.
107 
 

 
 
 
Section	A.		
Metrics	by	Business	Segment/Line (unless specified otherwise, all numbers are
global).	
"Metrics by Business Segment/Line" correspond to Business Segments/Lines on the PPNR
Submission Sub schedule. This means that each metric is reflective of revenues reported on the PPNR
Submission sub schedule for a given business segment/line, unless explicitly stated otherwise.
Retail	and	Small	Business	Segment	
Domestic	
Credit	and	Charge	Cards	
Line	item	1	 Total	Open	Accounts	 	End	of	Period	
Report number of total open accounts at the end of period for credit and charge cards.
Line	item	2		 Credit	and	Charge	Card	Purchase	Volume	
Report credit and charge card purchase volume, net of returns. Exclude cash and balance transfer
volumes.
Line	item	3		 Credit	and	Charge	Card	Rewards/Partner	Sharing	Expense	
Report credit card rewards/partner sharing expense for credit and charge cards.
In Footnote 23, list which line item(s) on PPNR Submission Sub schedule contain(s) the Cards
Rewards/Partner Sharing contra revenues and/or expenses.
Note if this item includes any contra revenues other than Rewards/Partner Sharing (e.g. Marketing
Expense Amortization) in footnote 34.
Mortgages	and	Home	Equity	
Line	item	4		 Average	Third Party	Residential	Mortgages	Serviced	
Report the average outstanding principal balance for residential mortgage loans the BHC, SLHC or IHC
services for others.
	
Line	item	5		 Residential	Mortgage	Originations	Industry	Market	Size	 	Volume	
Report total volume of domestic mortgages that originated during the quarter. A BHC, SLHC or IHC
would provide US industry wide origination volume ($millions) for closed end loans secured by first
liens on 1 to 4 family residential properties during a given quarter. This would not include any home
equity loans or lines of credit.
Line	item	6		 Mortgages	and	Home	Equity	Sold	During	the	Quarter	
Report first and junior lien mortgages and home equity loans sold during the quarter as defined in FR
Y 9C, Schedule HC P, items 3, 1 4 family residential mortgage loans sold during the quarter. This
metric need not be limited to Mortgages and Home Equity business line.
Line	item	7		 Servicing	Expenses	
Report expenses for servicing first and junior lien mortgages and home equity loans. Include both
direct and allocated expenses.
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Retail	and	Small	Business	Deposits	
Line	item	8		 Total	Open	Checking	and	Money	Market	Accounts	 	End	of	Period	
Report only the number of checking and money market accounts that are deposit accounts under FR
Y 9C guidance and are consistent with the definitions provided for “Retail and small business banking
and lending services” segment and “Retail and small business deposits” business line within this
segment in the PPNR instructions.
Line	item	9		 Debit	Card	Purchase	Transactions	
Report number of transactions (not dollar value). 	
	
International	Retail	and	Small	Business	
Line	item	10	 Credit	and	Charge	Card	Revenues	
Provide metrics data for all quarters, but only if international retail and small business segment
revenues exceeded 5% of total retail and small business segment and total retail and small business
revenue exceeded 5% of total revenues in any of the last four actual quarters requested in the PPNR
schedule.
Investment	Banking	Segment	
Only	firms	that	report	greater	than	$100	million	any	projected	quarter	in	item	16,	Investment	
Banking,	of	Schedule	A.7.a	(PPNR	Projections)	should	report	the	investment	banking	metrics	
below	(Lines	11	to	26).	
Line	item	11		 Number	of	Employees	
Report the number of full time equivalent employees at end of current period as defined in the FR Y
9C, Schedule HI, Memorandum item 5, for investment banking segment.
Line	item	12	 Compensation	 	Total	
Include both direct and allocated expenses for investment banking segment.
Line	item	13	 Stock	Based	Compensation	and	Cash	Variable	Pay	
Include both direct and allocated expenses for investment banking segment.
Advisory	
	
Line	item	14	 Deal	Volume	
Report the global dollar volume of all completed deals for the reporting BHC, SLHC or IHC.	
	
Line	item	15	 Industry	Market	Size	 	Fees	
Report global fees earned by all relevant industry participants in this area.
	
Line	item	16	 Industry	Market	Size	 	Completed	Deal	Volume	
Report the global dollar volume of completed deals for all relevant industry participants.	
	
Line	item	17	 Backlog	
A global backlog should be based on probability weighted fees. The data should be consistent with
historical internal reporting, not by market measurement. The last quarter should be the BHC’s,
109 
 

 
 
 
SLHC’s or IHC’s latest backlog estimate. Backlog reporting is not required on a projections basis.
Equity	Capital	Markets	
Line	item	18	 Deal	Volume		
Report the global dollar volume of all deals for the reporting BHC, SLHC or IHC.	
	
Line	item	19	 Industry	Market	Size	 	Fees	
Report global fees earned by all relevant industry participants in this area.	
	
Line	item	20	 Industry	Market	Size	 	Volume	
Report global dollar volume of completed deals for all relevant industry participants. 	
	
Debt	Capital	Markets	
Line	item	21	 Deal	Volume		
Report the global dollar volume of all deals for the reporting BHC, SLHC or IHC.	
	
Line	item	22	 Industry	Market	Size	 	Fees		
Report global fees earned by all relevant industry participants in this area.	
	
Line	item	23	 Industry	Market	Size	 	Volume		
Report the global dollar volume of completed deals for all relevant industry participants. 	
Syndicated	Lending	
Line	item	24	Deal	Volume		
Report the global dollar volume of all deals for the reporting BHC, SLHC or IHC.	
	
Line	item	25	Industry	Market	Size	 	Fees	
Report global fees earned by all relevant industry participants in this area.	
	
Line	item	26	Industry	Market	Size	 	Volume	
Report the global dollar volume of completed deals for all relevant industry participants. 	
Sales	and	Trading	Segment	
	
Line	item	27	Number	of	Employees	
Report the number of full time equivalent employees at end of current period as defined in the FR Y
9C, Schedule HI, Memorandum item 5, for sales and trading segment.
	
Line	item	28	Compensation	 	Total	
Include both direct and allocated expenses for sales and trading segment.
	
Line	item	29	Stock	Based	Compensation	and	Cash	Variable	Pay	
Include both direct and allocated expenses for sales and trading segment.
	
Equities	
	
Line	item	30	Average	Asset	Balance		
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Report average asset balance for the quarter of all mark to market assets associated directly with the
equity sales and trading businesses.	
Fixed	Income	
	
Line	item	31	Average	Asset	Balance		
Report average asset balance for the quarter of all mark to market assets associated directly with the
fixed income sales and trading businesses.
	
Commodities	
	
Line	item	32	Average	Asset	Balance		
Report average asset balance for the quarter of all mark to market assets associated directly with the
commodities sales and trading businesses.
Prime	Brokerage	
	
Line	item	33	Average	Client	Balances	
Report gross client balances (adding credits, debits, and shorts) that are consistent with and drivers
of prime brokerage revenues being reported on the PPNR schedule.
Line	item	34	Transaction	Volume	
Report total dollar volume of all transactions during the quarter.
	
Investment	Management	Segment	
	
Asset	Management	
	
Line	item	35	AUM	 	Total	
This item is a shaded cell and is derived, per column, from the sum of items 35A through 35C.
	
Line	item	35A	AUM	 	Equities		
Report total assets under management for which the investment mandate/strategy is primarily
equities.
Line	item	35B	AUM	 	Fixed	Income		
Report total assets under management for which the investment mandate/strategy is primarily fixed
income.
	
Line	item	35C	AUM	 	Other		
Report total assets under management for which the investment mandate/strategy cannot be
classified as either Equities or fixed income. For example, include alternative investments, currency
products, etc.	
	
Line	item	36	Net	Inflows/Outflow		
Report impact of net inflows/outflows on assets under management.
Wealth	Management/Private	Banking	
	
Line	item	37	Fee	Earning	Client	Assets	 	Total	
This item is a shaded cell and is derived, per column, from the sum of items 37A through 37C.
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Line	item	37A	Fee	Earning	Client	Assets	 	Equities		
Report total Fee Earning Client Assets invested directly or indirectly primarily in equities.
Line	item	37B	Fee	Earning	Client	Assets	 	Fixed	Income	
Report total Fee Earning Client Assets invested directly or indirectly primarily in fixed income.
	
Line	item	37C	Fee	Earning	Client	Assets	 	Other	
Report total Fee Earning Client Assets for which the investment cannot be classified as either Equities
or fixed income. For example, include some types of alternative investments, currency products, etc. 	
	
Line	item	38	Net	Inflows/Outflow	
Report impact of net inflows/outflows on Fee Earning Client Assets.
	
Line	item	39	Number	of	Financial	Advisors	
Provide a relevant headcount number (e.g. financial advisors, portfolio managers) to facilitate the
assessment of revenue productivity in the Wealth Management/Private Banking business line.
	
Investment	Services	Segment	
	
Asset	Servicing	
	
Line	item	40	Assets	under	Custody	and	Administration	
Report total assets under custody and administration as of the end of the quarter.
Section	B.		
Firm	Wide	Metrics:	PPNR	Projections	Sub schedule	
	
Line	item	41	Number	of	Employees	
Report the number of full time equivalent employees at end of current period as defined in the FR Y
9C, Schedule HI, Memorandum item 5.
	
Line	item	42	Revenues	 	International	
This item is a shaded cell and is derived, per column, from the sum of items 42A through 42D. These
items are based on holding company consolidated reporting and not on legal entity basis.
	
Line	item	42A	Revenues	 	APAC	
Provide Asia and Pacific (includes South Asia, Australia, and New Zealand) region breakouts for all
quarters, but only if international revenue exceeded 5% of the total revenue in any of the last four
actual quarters requested in the PPNR schedule. For specific country assignments, use internal
definitions.
	
Line	item	42B	Revenues	 	EMEA	
Provide Europe, Middle East, and Africa region breakouts for all quarters, but only if international
revenue exceeded 5% of the total revenue in any of the last four actual quarters requested in the
PPNR schedule. For specific country assignments, use internal definitions.
	
Line	item	42C	Revenues	 	LatAm	
Provide Latin America, including Mexico region breakouts for all quarters, but only if international
revenue exceeded 5% of the total revenue in any of the last four actual quarters requested in the
PPNR schedule. For specific country assignments, use internal definitions.
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Line	item	42D	Revenues	 	Canada	
Provide Canada region breakouts for all quarters, but only if international revenue exceeded 5% of
the total revenue in any of the last four actual quarters requested in the PPNR schedule.
	
Line	item	43	Revenues	 	Domestic	
This item is a shaded cell and is derived, per column, from PPNR Submission Sub schedule item 27 less
item 42. The item will capture all revenues so long as international revenues do not exceed 5% of total
revenue in any of the last four actual quarters requested in the PPNR schedule.
Line	item	44	Severance	Costs	
In Footnote 14, list items on PPNR Submission sub schedule that include this item if any.
Line	item	45	Collateral	Underlying	Operating	Leases	for	Which	the	Bank	is	the	Lessor	
This item is a shaded cell and is derived, per column, from Balance Sheet Sub schedule item 126.
Refers to the balance sheet carrying amount of any equipment or other asset rented to others under
operating leases, net of accumulated depreciation. This item should correspond to the amount
provided in the FR Y 9C, Schedule HC F item 6 (see item 13 in the instructions). The amount included
should only reflect collateral rented under operating leases and not include collateral subject to
capital/ financing type leases.
Line	item	45A	Auto	
This item is a shaded cell and is derived, per column, from Balance Sheet Sub schedule item 127.
	
Line	item	45B	Other	
This item is a shaded cell and is derived, per column, from Balance Sheet Sub schedule item 128.
	
Line	item	46	OREO	Balance	
This item is a shaded cell and is derived, per column, from Balance Sheet Sub schedule item 122, as
defined in the FR Y 9C, Schedule HC, item 7. Reporting of OREO items on FR Y 14Q PPNR Metrics is
expected to be consistent with reporting of OREO items on FR Y 14A PPNR Metrics sub schedule
which sources the data directly from FR Y 14A Balance Sheet sub schedule. Thus, reporting of OREO
items on FR Y 14Q PPNR Metrics sub schedule is consistent with reporting of OREO items on FR Y
14A Balance Sheet sub schedule.
	
Line	item	46A	Commercial	
This item is a shaded cell and is derived, per column, from Balance Sheet Sub schedule item 123.
	
Line	item	46B	Residential	
This item is a shaded cell and is derived, per column, from Balance Sheet Sub schedule item 124.
	
Line	item	46C	Farmland	
This item is a shaded cell and is derived, per column, from Balance Sheet Sub schedule item 125.
	
Line	item	47	Non Recurring	PPNR	Items	
Report the total income statement impact of all material non recurring and infrequent items.
Examples of such items include gains or losses on sales of business lines, gains or losses on
extinguishment of debt, gains or losses on mergers / joint ventures, etc. Break out and explain these
excluded items in footnote 32.
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Line	item	48	Trading	Revenue	
Report trading revenue as defined in the FR Y 9C, Schedule HI, item 5.c.
	
Line	item	49	Net	Gains/(Losses)	on	Sales	of	Other	Real	Estate	Owned	
Report trading revenue as defined in the FR Y 9C, Schedule HI, item 5.j.
In Footnote 19, list business segments reported on PPNR Submission Sub schedule that include this
item, if any.
Section	C.	Firm	Wide	Metrics:	Net	Interest	Income	Sub schedule	(Required only for BHCs or IHCs
that were required to complete the Net Interest Income Sub schedule)	
	
Line	item	50	Carrying	Value	of	Purchased	Credit	Impaired	(PCI)	Loans36	
Report carrying value of purchased credit impaired loans held for investment as defined in the FR Y
9C, Schedule HC C, memorandum item M.5.b.
Line	item	51	Net	Accretion	of	discount	on	PCI	Loans	included	in	interest	Revenues37	
Report the net accretion of discount on PCI loans included in net interest income as included on the
PPNR Submission Sub schedule and Net Interest Income Sub schedule.	
	
Line	item	52	Loans	Held	for	Sale	 	First	Lien	Residential	Liens	in	Domestic	Offices	(Average	
Balances)	
Report average balance of first lien residential loans held for sale as included in the Net Interest
Income Sub schedule.
Line	item	53	Average	Rate	on	Loans	Held	for	Sale	 	First	Lien	Residential	Liens	in	Domestic	
Offices		
Report average rate paid on first lien residential loans held for sale as included in the Net Interest
Income Sub schedule.
Quarter	End	Weighted	Average	Life	of	Assets	
The Weighted Average Life (WAL) should reflect the current position, the impact of new business
activity, as well as the impact of behavioral assumptions such as prepayments or defaults, based on
the expected remaining lives, inclusive of behavioral assumptions. It should reflect the weighted
average of time to principal actual repayment (as modeled) for all positions in that portfolio, rounded
to the nearest monthly term. For revolving products, the WAL should reflect the underlying
repayment behavior assumptions assumed by the institution, which would include contractual
repayments, any assumed excess payments or prepayments, and defaults. The WAL for the FR Y 14Q
disclosures should reflect the spot balance sheet position for each time period. The WAL should be
reflective of the timing assumed by the institutions for those assets/liabilities trading portfolios to be
held on the balance sheet and not at the individual position level. For the FR Y 14A, given that it
covers forecasted time periods, the WAL should be forward looking which incorporates the changes
to the projected WAL, including new business activity. Reference the PPNR Net Interest Income sub
schedule for product definitions.
                                                            
Institutions that have adopted ASU 2016 13 should report the carrying value of Purchased Credit Deteriorated
(PCD) loans in item 50.
37 Institutions that have adopted ASU 2016 13 should report the net accretion of discount on loans included in
interest revenues in line item 51. 
36

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Line	item	54	First	Lien	Residential	Mortgages	(in	Domestic	Offices)	
Report the quarter end weighted average life of domestic first lien residential mortgages (as defined
in the FR Y 9C, Schedule HC C, item 1.c.(2)(a), column B).
Line	item	55	Closed End	Junior	Residential	Liens	(in	Domestic	Offices)	
Report the quarter end weighted average life of domestic closed end junior residential liens (as
defined in the FR Y 9C, Schedule HC C, item 1.c.(2)(b), column B).
Line	item	56	Home	Equity	Lines	Of	Credit	(HELOCs)	
Report the quarter end weighted average life of domestic home equity lines of credit (as defined in
the FR Y 9C, Schedule HC C, item 1.c.(1), column B).
Line	item	57	C&I	Loans	
Report the quarter end weighted average life of C&I Graded, Small Business (Scored/Delinquency
Managed), Corporate Card, and Business Card loans.
Line	item	58	CRE	Loans	(in	Domestic	Offices)	
Report the quarter end weighted average life of domestic CRE loans (as defined in the FR Y 9C,
Schedule HC C, the sum of items 1.a.(1), 1.a.(2), 1.d., 1.e.(1) 1.e.(2)), Column B.
Line	item	59	Credit	Cards	
Report the quarter end weighted average life of credit cards (as defined in the FR Y 9C, Schedule HC
C, item 6.a., column A).
Line	item	60	Auto	Loans	
Report the quarter end weighted average life of auto loans (as defined in the FR Y 9C, Schedule HC C,
item 6.c., column A).
Line	item	61	Student	Loans	
Report the quarter end weighted average life of student loans.
Line	item	62	Other,	incl.	loans	backed	by	securities	(non purpose	lending)	
Report the quarter end weighted average life of Other Consumer Loans, incl. loans backed by
securities (non purpose lending).
Line	item	63	Residential	Mortgages	(First	and	Second	Lien,	Not	in	Domestic	Offices)	
Report the quarter end weighted average life of all residential mortgages (first and second lien) not in
domestic offices.	
Line	item	64	Other	Real	Estate	Loans	(Not	in	Domestic	Offices)	
Report the quarter end weighted average life of other real estate loans not in domestic offices.	
Line	item	65	Other	Loans	&	Leases	
Report the quarter end weighted average life of other loans and leases. Include loans secured by
farmland (as defined in the FR Y 9C, Schedule HC C, item 1.b, column B), and other loans not
accounted for in the above categories.
	
Line	item	66	Securities	(AFS	and	HTM)	 	Treasuries	and	Agency	Debentures	
Report the quarter end weighted average life of AFS/HTM balances in Treasury and Agency
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Debentures (as defined in the FR Y 9C, Schedule HC B, items 1, 2.a and 2.b, columns A and D). The
WAL reporting items (items 69 71) on PPNR Metrics within the Summary Schedule is intended to
reflect the weight average remaining life for the reported period. The number is to reflect both the
weighted average life of the current positions as well as the impact of assumed new business.	
	
Line	item	67	Securities	(AFS	and	HTM)	 	Agency	RMBS	(both	CMOs	and	pass throughs)	
Report the quarter end weighted average life of AFS/HTM balances in Agency RMBS (as defined in the
FR Y 9C, Schedule HC B, items 4.a.(1), 4.a.(2), 4.b.(1) and 4.b.(2), columns A and D). The WAL
reporting items (items 66 68) on PPNR Metrics within the Summary Schedule is intended to reflect
the weight average remaining life for the reported period. The number is to reflect both the weighted
average life of the current positions as well as the impact of assumed new business.
	
Line	item	68	Securities	(AFS	and	HTM)	 	Other	
Report the quarter end weighted average life of all other AFS/HTM (defined in the FR Y 9C, Schedule
HC, as items 2.a and 2.b less PPNR Metrics Sub schedule line items 66 & 67).	The WAL reporting items
(items 66 68) on PPNR Metrics within the Summary Schedule is intended to reflect the weight average
remaining life for the reported period. The number is to reflect both the weighted average life of the
current positions as well as the impact of assumed new business.
Line	item	69	Trading	Assets	
Report the quarter end weighted average life of trading assets (as defined in the FR Y 9C, Schedule
HC K, item 4.a.). For trading assets, WAL should be reflective of the timing assumed by the institutions
for those assets to be held on the balance sheet and not necessarily the duration of the underlying
positions.
	
Line	item	70	All	Other	Earning	Assets	
Report the quarter end weighted average life of all other interest bearing assets not accounted for in
the above categories.
	
Quarter	End	Weighted	Average	Life	of	Liabilities	
	
The Weighted Average Life (WAL) should reflect the current position, the impact of new business
activity, as well as the impact of behavioral assumptions such as prepayments or defaults, based on
the expected remaining lives, inclusive of behavioral assumptions. It should reflect the weighted
average of time to principal actual repayment (as modeled) for all positions in that portfolio, rounded
to the nearest monthly term. For revolving products, the WAL should reflect the underlying
repayment behavior assumptions assumed by the institution, which would include contractual
repayments, any assumed excess payments or prepayments, and defaults. The WAL for the FR Y 14Q
disclosures should reflect the spot balance sheet position for each time period. For the FR Y 14A,
given that it covers forecasted time periods, the WAL should be forward looking which incorporates
the changes to the projected WAL, including new business activity. Reference PPNR Net Interest
Income sub schedule for product definitions.
Line	item	71	Domestic	Deposits	 	Time	
Report the quarter end weighted average life for Domestic Time Deposits (using internal definitions).
Line	item	72	Foreign	Deposits	 	Time	
Report the quarter end weighted average life of Foreign Time Deposits (using internal definitions).
Line	item	73	Fed	Funds	
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Report the quarter end weighted average life of Fed Funds purchased in domestic offices (as defined
in the FR Y 9C, Schedule HC, item 14.a.).
Line	item	74	Repos	
Report the quarter end weighted average life of Securities sold under agreement to repurchase (as
defined in the FR Y 9C, Schedule HC, item 14.b.).
Line	item	75	Other	Short	Term	Borrowing	
Report the quarter end weighted average life of liabilities reported as other borrowed money and
subordinated notes and debentures (as defined in the FR Y 9C, Schedule HC, items 16. and 19.a., of
which the firm would define as short term borrowings).
Line	item	76	Trading	Liabilities	
Report the weighted average life of Trading Liabilities (as defined in the FR Y 9C, Schedule HC, item
15). For trading liabilities, WAL should be reflective of the timing assumed by the institutions for
those assets to be held on the balance sheet and not necessarily the duration of the underlying
positions.
Line	item	77	Subordinated	Notes	Payable	to	Unconsolidated	Trusts	Issuing	TruPS	and	TruPS	
Issued	by	Consolidated	Special	Purpose	Entities	
Report the quarter end weighted average life of Preferred Securities (TruPS) and TruPS Issued by
Consolidated Special Purpose Entities (as defined in the FR Y 9C, Schedule HC, item 19.b.).
Line	item	78	All	Other	Interest	Bearing	Liabilities	
Report the quarter end weighted average life of all long term debt not included in line item 80 above.	
Average	Domestic	Deposit	Repricing	Beta		
Domestic deposit repricing is rate movement in an environment where the repricing assumption
assumed by each of the major deposit products is not restricted by a cap, floor, or zero. Beta should be
reported as a balance weighted average of the actual utilized betas of the line items that contribute to
the roll up point requested. The as of date of the balance weights must be equal to the reporting date
for all applicable scenarios.
For the balance weighted average beta, each deposit category should be reported using a blend of
brokered and retail deposits. Beta refers to the average repricing response rate the firm projects for
each of the deposit products relative to movements in interest rates and might be different based on
the scenario.
The betas for line items 79 through 82 should be reported in basis points (bp) and reflect movement
in the yield curve, either up or down in relationship to an assumed 100 bps movement and specific to
each scenario, if applicable. For beta related line items 79 to 84 on the PPNR Metrics template, a
negative number can be reported in the downward rate movements. However, a negative would be
indicating that the firm is projecting an “increase” in the beta when rates movements are down.
	
Line	item	79	Money	Market	Accounts	
Report (in decimal formbasis points) the balance weighted average beta of domestic money market
accounts (using internal definitions for this product).
Line	item	80	Savings	
Report (in basis points) the balance weighted average beta of domestic savings accounts (using
internal definitions for this product).	
	
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Line	item	81	NOW,	ATS,	and	other	Transaction	Accounts	
Report (in basis points) the balance weighted average beta of Negotiable Order of Withdrawal
(NOW), Automatic Transfer Service (ATS), and other transaction accounts (using internal definitions
for these products).	
	
Line	item	82	Time	Deposits	
Report (in basis points) the balance weighted average beta of time deposits (using internal
definitions for this product).	
	
Average	Foreign	Deposit	Repricing	Beta	
Foreign deposit repricing is rate movement in an environment where the repricing assumption
assumed by each of the major deposit products is not restricted by a cap, floor, or zero. Beta should be
reported as a balance weighted average of the actual utilized betas of the line items that contribute to
the roll up point requested. The as of date of the balance weights must be equal to the reporting date
for all applicable scenarios.
For the balance weighted average beta, each deposit category should be reported using a blend of
brokered and retail deposits. Beta refers to the average repricing response rate the firm projects for
each of the deposit products relative to movements in interest rates and might be different based on
the scenario.
	
The beta ratios for line items 83 through 85C should be reported in basis points (bp) movement in the
yield curve, either up or down in relationship to an assumed 100 bps movement and specific to each
scenario, if applicable.
	
Line	item	83	Foreign	Deposits	
Report (in basis points) the balance weighted average beta of foreign deposits (using internal
definitions for this product).	
	
Line	item	84	Foreign	Deposits Time	
Report (in basis points) the balance weighted average beta of foreign time deposits (using internal
definitions for this product). It is appropriate to report this item as a “balance weighted average beta
of foreign time deposits.	
	
Line	item	85	New	Domestic	Business	Pricing	for	Time	Deposits	
New business pricing for time deposits refers to the anticipated average rate on newly issued time
deposits, including renewals. Given that time deposits have a stated maturity, all time deposits issued
for that time period are considered new business. The sub schedule is requesting re pricing beta
under normal rate scenarios for both an upward and downward rate movement.
	
Line	item	85A	Curve	(if	multiple	terms	assumed)	
Report the primary reference curve used by the firm for pricing time deposits.
If more than one curve for the pricing of time deposits is used, the curve used to price the majority of
the time deposits should be noted on the schedule and additional pricing information should be
provided in the supplementary information. If the institution only assumes a single maturity term for
new issuance, then the institution should provide the relative index (line item 85B) and spread used
to estimate new business pricing in lieu of the curve (line item 85C).
	
The term “curve” refers to the reference rate used to price time deposits. Given that the pricing of
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time deposits is dependent on the term, the institution should provide the overall curve used to price
time deposits.
	
Line	item	85B	Index	Rate	(if	single	term	assumed)	
Report the index (e.g., 30 day LIBOR) used to price time deposits when a single maturity term for new
issuances is assumed. The index should be the one to which the beta in line item 82 is applied.
	
Line	item	85C	Spread	(Relative	to	the	Index	Rate)	
Report the weighted average spread used to price time deposits above the index rate when a single
maturity term for new issuances is assumed.
 
	

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Schedule	B—Scenario	
These instructions provide guidance for reporting the variables used in the firm-defined
macroeconomic scenarios underlying the projections of losses, revenue, and capital. These scenarios
include the supervisory baseline scenario, supervisory severely adverse, BHC baseline scenario, and
BHC stress scenario, as well as, any additional scenarios generated by the firm or supplied by the
Federal Reserve. (Additional Scenario #1; Additional Scenario #2; etc.)
The template consists of three sub-schedules that each BHC or IHC must complete. Additional subschedules are provided if the BHC or IHC generated additional variables for the supervisory
scenarios or reported additional scenarios beyond the BHC baseline and BHC stress scenarios. The
sub-schedules in the template are:
Scenario	Variable	Definitions:	 This sub-schedule should be used to list and define the variables
included in the BHC or IHC baseline and BHC or IHC stress scenarios, as well as, any additional BHC or
IHC scenarios reported.
•

•
•


•

•

The sub-schedule allows for the supervisory baseline scenario, supervisory severely adverse
scenario, BHC baseline scenario, and BHC stress scenario, as well as, space for an additional
scenario. The sections for the BHC baseline and BHC stress scenarios must be completed. If no
additional scenarios are provided, then this section of the sub-schedule may be left blank. If no
additional scenarios are provided, then this section of the sub-schedule may be left blank. If one or
more additional scenarios are provided, then a section should be created for each additional
scenario and labeled accordingly (Additional Scenario #1; Additional Scenario #2; etc.)
For each scenario, list the variables included in the scenario in the column titled "Variable Name."
Variable definitions should be provided in the column titled "Variable Definition." Variable
definitions should include a description of the variable and the denomination and/or frequency
of the variable (e.g., "Billions of 2005 dollars" or "in percent, average of monthly values").
The forecasts and historical data for all the scenario variables are constructed on the same basis.
Thus, if a variable is, over history, constructed as an average, its forecast should be interpreted as
an average as well. For reference, below are the definitions (i.e. period-average or period-end) of
the financial market variables in the scenario:
o U.S. 3-month Treasury yield: Quarterly average of 3-month Treasury bill secondary
market rate discount basis.
o U.S. 10-year Treasury yield: Quarterly average of the yield on 10-year U.S. Treasury
bonds.
o U.S. BBB corporate yield: Quarterly average of the yield on 10-year BBB-rated corporate
bonds.
o U.S. mortgage rate: Quarterly average of weekly series of Freddie Mac data.
o U.S. Dow Jones Total Stock Market Index: End of quarter value, Dow Jones.
o U.S. Market Volatility Index (VIX): Chicago Board Options Exchange converted to
quarterly by using the maximum value in any quarter.
For convenience, the sub-schedule provides space for 10 variables per scenario, but any number of
variables may be reported, depending on the variables actually used in the scenario. Extra lines
may be created as needed. The same variables do not necessarily have to be included in each
scenario.
Firms should include all economic and financial market variables that were important in
projecting results, including those that affect only a subset of portfolios or positions. For example,
if asset prices had a meaningful impact, the assumed level of the equity market and interest rates
should be included, or if bankruptcy filings affect credit card loss estimates, then the assumed
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•
•
•

levels of these should be reported.
For additional variables generated for the supervisory severely adverse scenario, BHCs and IHCs
should set the paths to be as consistent as possible with the paths of the variables already specified
in the scenario.
Firms should also include any variables capturing regional or local economic or asset value
conditions, such as regional unemployment rates or housing prices, if these were used in the
projections.
Firms should include historical data, as well as projections, for any macroeconomic, regional,
local, or financial market variables that are not generally available. Historical data for these
variables can be included in a separate sub-schedule.

B.1—Supervisory	Baseline	Scenario	
This sub-schedule should be used to report the values of any additional variables generated for the
supervisory baseline scenario.
B.3—Supervisory	Severely	Adverse	Scenario	
This sub-schedule should be used to report the values of any additional variables generated for
the supervisory severely adverse scenario.
B.4—BHC	Baseline	Scenario	
This sub-schedule should be used to report the values of the variables included in the BHC baseline
scenario.
	
B.5—BHC	Adverse	Scenario	
This sub-schedule should be used to report the values of the variables included in the
BHC stress scenario.
B.6+	—Additional	Scenario	#1/#2/etc.		
These sub-schedules should be used to report the values of the variables included in any additional
scenarios.
Please create a separate sub-schedule (tab) for each additional scenario. Name the sub-schedules
“Additional Scenario #1;” “Additional Scenario #2;” etc.
All	Scenarios:	 The following applies to all of the Scenario tabs:


The variables should be the same (and have the same names) as the variables listed in
the corresponding sections of the Scenario	Variable	Definitions	Sub-schedule.



List quarterly values for the variables starting with the last realized value through the end of the
forecast horizon.



If a BHC or IHC needs to infer a monthly (instead of quarterly) progression of variables, it should
smooth or prorate the variables, rather than holding the quarterly value constant over the quarter
months.



Please enter all variables as levels rather than as changes or growth rates (for instance, the dollar
value of real GDP rather than the GDP growth rate).
	
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Schedule	C—Regulatory	Capital	Instruments		
	
General guidance
The Regulatory Capital Instruments annual (FR Y-14A) schedule collects actual (historical) data and
projections over the nine quarter horizon of BHCs’ or IHCs’ balances of the funded instruments that
are included in regulatory capital. The schedule collects data on the historical balances and projected
balances of funded regulatory capital instruments by instrument type, in addition to projections for
issuances and redemptions that contribute to changes in balances under the BHC baseline scenario.
A BHC must indicate whether the submission of the FR Y-14A Regulatory Capital Instruments schedule
relates to the original submission of the BHC’s planned capital actions (“Original” submission), the
optional adjustment to planned capital actions prior to the finalization of the CCAR results (“Adjusted”
submission), or the notification of distributions in excess of planned distributions as required under
the capital plan rule (“Incremental” submission). The original submission is due April 5 of each
calendar year. The adjusted submission would be submitted if the firm chooses to adjust its planned
capital actions based on the preliminary results of CCAR. The incremental submission must be submitted
within 15 days of distributions in excess of planned distributions as required under the capital plan rule.
The Board will notify companies of the date on which it expects companies to submit planned capital
actions at least 14 calendar days prior to the expected deadline for submitted planned capital actions.  
This schedule collects the total balances of capital instruments and planned redemptions and
issuances at an aggregate instrument-type level (e.g., common stock, non-cumulative perpetual
preferred, subordinated debt, etc.).
The instructions for the sub-schedule should be read in conjunction with the regulatory capital
guidelines issued by the Federal Reserve, the FR Y-9C report and instructions and the regulatory
capital rule (see generally 12 CFR 217).
BHCs and IHCs must report information on both a notional basis and on the basis of the dollar amount
included in regulatory capital. For “Notional Amount” report the total notional amount of each
instrument. BHCs and IHCs must provide the “Notional Amount” regardless of whether there is an
associated amount recognized in regulatory capital. For example, 100% of subordinated debt nearing
maturity with limited or no recognition in regulatory capital should be included. For “Amount
Recognized in Regulatory Capital” report the portion of the notional amount that is recognized in
regulatory capital.
BHCs and IHCs should use the “Comments” field to provide identification of individual instruments
that have changed in value. Respondents should also include any other characteristics that impact the
investment value. BHCs and IHCs must provide a page reference in their Capital Plan in which the
stated activities are captured in the “Page Reference in the Capital Plan” fields for field for any line item
with “Comments”; this information is not required for the capital balance sections of the schedule. If
page references are not available for the entries in the ‘Quarterly Activity – Other than Issuances,
Repurchases, or Redemptions’ section, then the BHC or IHC is required to provide detailed comments
explaining the entry in the “Comments” field. All BHCs and IHCs must report quarter ending balances
under the “Actual As of Date” and projected balances under Projection Quarters PQ1, PQ2, PQ3, PQ4,
PQ5, PQ6, PQ7, PQ8, and PQ9 for both the “Notional Amount” and the “Amount recognized in
regulatory capital”.

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For any instrument type the BHC or IHC has not issued and does not project to issue, BHCs or IHCs
must leave the field blank. 	
	
For both the “Notional amount” and “Amount recognized in regulatory capital” within the “Revised
regulatory capital treatment section,” BHCs and IHCs must provide the actual and projected aggregate
dollar amounts ($Millions) for each line item under the regulatory capital rule. Submissions must
reflect the necessary transition provisions for non-qualifying capital instruments with their quarter
ending actual balances reported.	
For “Quarterly Redemption/Repurchase Activity,” report the actual and projected aggregate dollar
amount ($Millions) of planned redemptions and repurchases to be conducted in each quarter for each
type of capital instrument. All redemptions and repurchases must be reported as negative values.
“Quarterly Redemption/Repurchase Activity”	must include increases and decreases in additional paid
in capital (APIC) attributable to the amortization of employee stock compensation and any changes in
APIC, treasury or common stock as a result of the actual issuance of common stock for the employee
stock compensation.
	
For “Quarterly Issuance Activity,” report the actual and projected aggregate dollar amount ($Millions)
of planned issuances to be conducted in each quarter for each instrument type. “Quarterly Issuance
Activity” must include increases and decreases in additional paid in capital (APIC) attributable to the
amortization of employee stock compensation and any changes in APIC, treasury or common stock as a
result of the actual issuance of common stock for the employee stock compensation.
Conversion of preferred stock to common stock should be reported as a redemption of preferred stock
and an issuance of common stock in the same quarter.
For “Quarterly Activity – Other than Issuances, Repurchases, or Redemptions,” report the actual and
projected aggregate dollar amount ($Millions) of planned changes in regulatory capital instruments
that are not the direct result of issuances, repurchases, or redemptions, including but not limited to:
(1) Maturities of capital instruments; and (2) Equity contributions from a parent that do not involve
the issuance of common stock.
For “Capital Balances,” report the actual aggregate balances ($Millions) of each type of capital
instrument for the as-of quarter end date, reflecting the impact of planned capital actions. “Capital
Balances” “Notional Amount” the actual must be completed, even if the instrument is not recognized in
regulatory capital. Projection quarters are calculated based on the activity reported in the “Quarterly
Redemption/Repurchase Activity”, “Quarterly Issuance Activity”, and “Quarterly Activity – Other than
issuances and repurchases” and the reported “Actual”. 	
	
Quarterly	Redemption/Repurchase	Activity	
	
Line	Item	1	Common	Stock	(CS)	(Revised	regulatory	capital	rule	treatment	–	Common	Equity	
Tier	1)	
(1)"Common Stock" as defined in the FR Y-9C, Schedule HC, line item 24, provided it meets the criteria
for common equity tier 1 capital based on the regulatory capital rules of the Federal Reserve. Include
capital instruments issued by mutual banking organizations that meet the criteria for common equity
tier 1 capital;
(2) PLUS: "Surplus" as defined in the FR Y-9C, Schedule HC, line item 25;
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(3) PLUS: "Other equity capital components" as defined in the FR Y-9C, Schedule HC, line item 26(c)
(only warrants in (2) surplus should be subtracted); and
(4) LESS: "Issuances associated with the U.S. Department of Treasury Capital Purchase Program:
Warrants to Purchase Common Stock" as defined in the FR Y-9C, Schedule HC-M, line item 24(b).
Line 1 should exclude amounts reported in line 2 as described below.
	
Line	Item	2	Common	Stock	(CS)	‐	Employee	Stock	Compensation	(Revised	regulatory	capital	
rule	treatment	–	Common	Equity	Tier	1)	
Report the carrying amount of common stock as defined in the FR Y-9C, Schedule HC, line item 24
issued as part of an employee stock ownership plan (ESOP) and included in equity capital on the
balance sheet. Include increases and decreases in additional paid in capital (APIC) attributable to the
amortization of employee stock compensation and any changes in APIC, treasury or common stock as a
result of the actual issuance of common stock for employee stock for employee stock compensation.
Line	Item	3	CS	Warrants	(Revised	regulatory	capital	rule	treatment	–	Common	Equity	Tier	1)	
Report the carrying amount of warrants to issue common stock as defined in the FR Y-9C, Schedule HC,
line item 24 and included in equity capital on the balance sheet.
Line	Item	4	CS	USG	Investment	(Revised	regulatory	capital	rule	treatment	–	Common	Equity	
Tier	1)	
Report the carrying amount of warrants issued to the U.S. Department of Treasury to purchase
common stock as defined in the FR Y-9C, Schedule HC, line item 24 of the reporting institution that is
included in equity capital on the balance sheet included in the FR Y-9C, Schedule HC-M, line item 24(b).
Line	Item	5	Capital	Instrument	Issued	by	Subsidiary	(Revised	regulatory	capital	rule	treatment	
–	Common	Equity	Tier	1)	
Report capital instruments issued by a fully consolidated subsidiary of the reporting institution to a
third party investor that qualify for inclusion in common equity tier 1 capital as defined in the FR Y-9C,
Schedule HC-R, Part I, line item 4. To qualify for inclusion in common equity tier 1 capital, the capital
instruments must be issued by a depository institution or a foreign bank that is a consolidated
subsidiary of a banking organization.
Line	Item	6	Other	Common	Equity	Tier	1	Instruments	(Revised	regulatory	capital	rule	
treatment	–	Common	Equity	Tier	1)
Report all other Common Equity Tier 1 instruments issued that are not included in the FR Y-9C,
Schedule HC-R, Part I, line items 1, 2, 4 and 5.
Line	Item	7	Non‐Cumulative	Perpetual	Preferred	(NCPP)	(Revised	regulatory	capital	rule	
treatment	–	Additional	Tier	1)	
Report the amount of noncumulative perpetual preferred stock and related surplus included in the FR
Y-9C, Schedule HC, line item 23, and any other capital instrument and related surplus that satisfy all
the additional tier 1 criteria in 12 CFR217.20(c) of the regulatory capital rules of the Federal Reserve.
Line	Item	8	NCPP	Convertible	(Revised	regulatory	capital	rule	treatment	–	Additional	Tier	1)	
Report the amount of NCPP Convertible securities and related surplus included in the FR Y-9C,
Schedule HC, line item 23, that satisfy all the additional tier 1 criteria in 12 CFR 217.20(c) of the
regulatory capital rules of the Federal Reserve.
Line	Item	9	Mandatory	Convertible	Preferred	(MCP)	(Revised	regulatory	capital	rule	treatment	
–	Additional	Tier	1)	

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Report the amount of Mandatory Convertible Preferred (MCP) securities and related surplus included
in the FR Y-9C, Schedule HC, line item 23, that satisfy all the additional tier 1 criteria in 12
CFR217.20(c) of the regulatory capital rules of the Federal Reserve.
Line	Item	10	MCP	USG	Preferred	(Revised	regulatory	capital	rule	treatment	–	Additional	Tier	1)	
Report the amount of mandatory convertible preferred securities issued to the U.S. Department of
Treasury by bank and intermediate holding companies that satisfy all the additional tier 1 criteria in
12 CFR 217.20(c) of the regulatory capital rules of the Federal Reserve included in the FR Y-9C,
Schedule HC, line item 3, and Schedule HC-M, line item 24(a).
Item	11	Capital	Instrument	Issued	by	Subsidiary	(Revised	regulatory	capital	rule	treatment	–	
Additional	Tier	1)	
Report the amount of tier 1 minority interest not included in common equity tier 1 capital that is
includable at the consolidated level as defined in the FR Y-9C, Schedule HC-R, Part I, line item 22. For
tier 1 minority interest, there is no requirement that the subsidiary be a depository institution or a
foreign bank. However, the instrument that gives rise to additional tier 1 minority interest must meet
all the criteria for additional tier 1 capital instrument.
Line	Item	12	Other	Additional	Tier	1	Instruments	(Revised	regulatory	capital	rule	treatment	–	
Additional	Tier	1)	
Report the amount of all other capital instruments, other than those included in line items 7 through
11 that satisfy all the additional tier 1 criteria in 12 CFR 217.20(c) of the regulatory capital rules of the
Federal Reserve.
Line	Item	13	Cumulative	Perpetual	Preferred	(CPP)	(Revised	regulatory	capital	rule	treatment	
–	Non‐qualifying	Instrument	in	Tier	1)	
Report the amount of Cumulative Perpetual Preferred securities that were included in tier 1 capital
(FR Y-9C, Schedule HC-R, Part I, line item 21) and outstanding as of January 1, 2014, and that are
subject to phase out.
Line	Item	14	CPP	TARP	Preferred	(Revised	regulatory	capital	rule	treatment	–	Non‐qualifying	
Instrument	in	Tier	1)	
Report the amount of CPP TARP Preferred securities that were included in tier 1 capital (FR Y-9C,
Schedule HC-R, Part I, line item 21) and outstanding as of January 1, 2014, and that are subject to
phase out.
Line	Item	15	Mandatory	Convertible	Preferred	(MCP)	(Revised	regulatory	capital	rule	
treatment	–	Non‐qualifying	Instrument	in	Tier	1)	
Report the amount of Mandatory Convertible Preferred securities that were included in tier 1 capital
(FR Y-9C, Schedule HC-R, Part I line item 21) and outstanding as of January 1, 2014, and that are
subject to phase out.
	
Line	Item	16	MCP	USG	Preferred	(Revised	regulatory	capital	rule	treatment	–	Non‐qualifying	
Instrument	in	Tier	1)	
Report the amount of MCP USG Preferred securities that were included in tier 1 capital (FR Y-9C,
Schedule HC-R, Part I, line item 21) and outstanding as of January 1, 2014, and that are subject to
phase out.
Line	Item	17	Cumulative	Dated	Preferred	(TRUPS)	(Revised	regulatory	capital	rule	treatment	–	
Non‐qualifying	Instrument	in	Tier	1)	

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Report the amount of Cumulative Dated Preferred (TRUPS) securities that were included in tier 1
capital (FR Y-9C, Schedule HC-R, Part I, line item 21) and outstanding as of January 1, 2014, and that
are subject to phase out.
Line	Item	18	USG	Preferred	TRUPS	(Revised	regulatory	capital	rule	treatment	–	Non‐qualifying	
Instrument	in	Tier	1)	
Report the amount of USG Preferred (TRUPS) securities that were included in tier 1 capital (FR Y-9C,
Schedule HC-R, Part I, line item 21) and outstanding as of January 1, 2014, and that are subject to
phase out.
Line	Item	19	Other	Non‐qualifying	Instruments	in	Tier	1	(Revised	regulatory	capital	rule	
treatment	–	Non‐qualifying	Instrument	in	Tier	1)	
Report the amount of all other capital instruments other than those include in line items 14 through 18
that were included in tier 1 capital (FR Y-9C, Schedule HC-R, Part I, line item 21) and outstanding as of
January 1, 2014, and that are subject to phase out.
Line	Item	20	Subordinated	Debt	(Revised	regulatory	capital	rule	treatment	–	Tier	2)	
Report subordinated debt instruments that satisfy all eligibility criteria under the regulatory capital
rules of the Federal Reserve and related surplus included in the FR Y-9C, Schedule HC-R, Part I, line
item 27. Include instruments that were (i) issued under the Small Business Jobs Act of 2010, or, prior
to October 4, 2010, under the Emergency Economic Stabilization Act of 2008 and (ii) were included in
the tier 2 capital nonqualifying capital instruments (e.g., TruPS and cumulative perpetual preferred)
under the Federal Reserve’s general risk-based capital rules.
Line	Item	21	Capital	Instrument	Issued	by	Subsidiary	(Revised	regulatory	capital	rule	
treatment	–	Tier	2)	
Report the amount of total capital minority interest not included in tier 1 capital, as defined in the FR
Y-9C, Schedule HC-R, Part I, line item 29.
Line	Item	22	Other	Tier	2	Instruments	(Revised	regulatory	capital	rule	treatment	–	Tier	2)	
Report all other capital instruments, other than those included in line items 20 and 21, that satisfy all
eligibility criteria under the regulatory capital rules of the Federal Reserve and related surplus
included in the FR Y-9C, Schedule HC-R, Part I, line item 27.
In addition, report tier 2 capital non-qualifying capital instruments (e.g., TruPS and cumulative
perpetual preferred) that have been phased-out of tier 1 capital in the FR Y-9C, Schedule HC-R, Part I,
line item 21.
For items 23 through 29, holding companies may include in regulatory capital debt or equity
instruments issued prior to September 12, 2010, that do not meet the criteria for additional tier 1 or
tier 2 capital instruments in 12 CFR 217.20 of the regulatory capital rules but that were included in tier
1 or tier 2 capital respectively as of September 12, 2010 (non-qualifying capital instruments issued
prior to September 12, 2010) up to the percentage of the outstanding principal amount of such nonqualifying capital instruments as of January 1, 2014, in the FR Y -9C, Schedule HC-R, line item 21.
Line	Item	23	Cumulative	Perpetual	Preferred	(CPP)	(Revised	regulatory	capital	rule	treatment	
–	Non‐qualifying	Instrument	in	Tier	2)	

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Report the amount of Cumulative Perpetual Preferred instruments that were included in tier 2 capital
(FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of January 1, 2014, and that are
subject to phase out.
Line	Item	24	CPP	TARP	Preferred	(Revised	regulatory	capital	rule	treatment	–	Non‐qualifying	
Instrument	in	Tier	2)	
Report the amount of CPP TARP Preferred instruments that were included in tier 2 capital (FR Y-9C,
Schedule HC-R, Part I, line item 28) and outstanding as of January 1, 2014, and that are subject to
phase out.
Line	Item	25	Mandatory	Convertible	Preferred	(MCP)	(Revised	regulatory	capital	rule	
treatment	–	Non‐qualifying	Instrument	in	Tier	2)	
Report the amount of Mandatory Convertible Preferred (MCP) instruments that were included in tier 2
capital (FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of January 1, 2014, and that
are subject to phase out.
	
Line	Item	26	MCP	USG	Preferred	(Revised	regulatory	capital	rule	treatment	–	Non‐qualifying	
Instrument	in	Tier	2)	
Report the amount of Cumulative Perpetual Preferred instruments that were included in tier 2 capital
(FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of January 1, 2014, and that are
subject to phase out.
	
Line	Item	27	Cumulative	Dated	Preferred	(TRUPS)	(Revised	regulatory	capital	rule	treatment	–	
Non‐qualifying	Instrument	in	Tier	2)	
Report the amount of Cumulative Dated Preferred (TRUPS) instruments that were included in tier 2
capital (FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of January 1, 2014, and that
are subject to phase out.
Line	Item	28	USG	Preferred	TRUPS	(Revised	regulatory	capital	rule	treatment	–	Non‐qualifying	
Instrument	in	Tier	2)	
Report the amount of Cumulative Perpetual Preferred instruments that were included in tier 2 capital
(FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of January 1, 2014, and that are
subject to phase out.
Line	Item	29	Other	Non‐qualifying	Instruments	in	Tier	2	(Revised	regulatory	capital	rule	
treatment	–	Non‐qualifying	Instrument	in	Tier	2)	
Report the amount of all capital instruments other than the ones included in line items 23 through 28
that were included in tier 2 capital (FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of
January 1, 2014, and that are subject to phase out.
	
Quarterly	Issuance	Activity	
	
Line	Item	30	Common	Stock	(CS)	(Revised	regulatory	capital	rule	treatment	–	Common	Equity	
Tier	1)	
Report (1)"Common Stock" as defined in the FR Y-9C, Schedule HC, line item 24, provided it meets the
criteria for common equity tier 1 capital based on the regulatory capital rules of the Federal Reserve.
Include capital instruments issued by mutual banking organizations that meet the criteria for common
equity tier 1 capital;
(2) PLUS: "Surplus" as defined in the FR Y-9C, Schedule HC, line item 25;
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(3) PLUS: "Other equity capital components" as defined in the FR Y-9C, Schedule HC, line item
26(c)(only warrants in (2) surplus should be subtracted); and
(4) LESS: "Issuances associated with the U.S. Department of Treasury Capital Purchase Program:
Warrants to Purchase Common Stock" as defined in the FR Y-9C, Schedule HC-M, line item 24(b).
Line 30 should exclude amounts reported in line 31 as described below.
Line	Item	31	Common	Stock	(CS)	‐	Employee	Stock	Compensation	(Revised	regulatory	capital	
rule	treatment	–	Common	Equity	Tier	1)	
Report the carrying amount of common stock as defined in the FR Y-9C, Schedule HC, line item 24
issued as part of an employee stock ownership plan (ESOP) and included in equity capital on the
balance sheet. Include increases and decreases in additional paid in capital (APIC) attributable to the
amortization of employee stock compensation and any changes in APIC, treasury or common stock as a
result of the actual issuance of common stock for employee stock for employee stock compensation.
	
Line	Item	32	CS	Warrants	(Revised	regulatory	capital	rule	treatment	–	Common	Equity	Tier	1)	
Report the carrying amount of warrants to issue common stock as defined in the FR Y-9C, Schedule HC,
line item 24 and included in equity capital on the balance sheet.	
	
Line	Item	33	CS	USG	Investment	(Revised	regulatory	capital	rule	treatment	–	Common	Equity	
Tier	1)	
Report the carrying amount of warrants issued to the U.S. Department of Treasury to purchase
common stock as defined in the FR Y-9C, Schedule HC, line item 24of the reporting institution that is
included in equity capital on the balance sheet included in the FR Y-9C, Schedule HC-M, line item 24(b).
	
Line	Item	34	Capital	Instrument	Issued	by	Subsidiary	(Revised	regulatory	capital	rule	
treatment	–	Common	Equity	Tier	1)	
Report capital instruments issued by a fully consolidated subsidiary of the reporting institution to a
third party investor that qualify for inclusion in common equity tier 1 capital as defined in the FR Y-9C,
Schedule HC-R, Part I, line item 4. To qualify for inclusion in common equity tier 1 capital, the capital
instruments must be issued by a depository institution or a foreign bank that is a consolidated
subsidiary of a banking organization.
	
Line	Item	35	Other	Common	Equity	Tier	1	Instruments	(Revised	regulatory	capital	rule	
treatment	–	Common	Equity	Tier	1)	
Report as defined in the regulatory capital rule (July 2013).
	
Line	Item	36	Non‐Cumulative	Perpetual	Preferred	(NCPP)	(Revised	regulatory	capital	rule	
treatment	–	Additional	Tier	1)	
Report the amount of noncumulative perpetual preferred stock and related surplus included in the FR
Y-9C, Schedule HC, line item 23, and any other capital instrument and related surplus that satisfy all
the additional tier 1 criteria in 12 CFR 217.20(c) of the regulatory capital rules of the Federal Reserve.
Line	Item	37	NCPP	Convertible	(Revised	regulatory	capital	rule	treatment	–	Additional	Tier	1)	
Report the amount of NCPP Convertible securities and related surplus included in the FR Y-9C,
Schedule HC, line item 23, that satisfy all the additional tier 1 criteria in 12 CFR 217.20(c) of the
regulatory capital rules of the Federal Reserve.
Line	Item	38	Mandatory	Convertible	Preferred	(MCP)	(Revised	regulatory	capital	rule	
treatment	–	Additional	Tier	1)	

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Report the amount of Mandatory Convertible Preferred (MCP) securities and related surplus included
in the FR Y-9C, Schedule HC, line item 23, that satisfy all the additional tier 1 criteria in 12 CFR
217.20(c) of the regulatory capital rules of the Federal Reserve.
Line	Item	39	MCP	USG	Preferred	(Revised	regulatory	capital	rule	treatment	–	Additional	Tier	1)	
Report the amount of mandatory convertible preferred securities issued to the U.S. Department of
Treasury by bank and intermediate holding companies that satisfy all the additional tier 1 criteria in
12 CFR 217.20(c) of the regulatory capital rules of the Federal Reserve included in the FR Y-9C,
Schedule HC, line item 3 and Schedule HC-M, line item 24(a).
Line	Item	40	Capital	Instrument	Issued	by	Subsidiary	(Revised	regulatory	capital	rule	
treatment	–	Additional	Tier	1)	
Report the amount of tier 1 minority interest not included in common equity tier 1 capital that is
includable at the consolidated level as defined in the FR Y-9C, Schedule HC-R, Part I, line item 22. For
tier 1 minority interest, there is no requirement that the subsidiary be a depository institution or a
foreign bank. However, the instrument that gives rise to additional tier 1 minority interest must meet
all the criteria for additional tier 1 capital instrument.	
Line	Item	41	Other	Additional	Tier	1	Instruments	(Revised	regulatory	capital	rule	treatment	–	
Additional	Tier	1)	
Report the amount of all other capital instruments, other than those included in line items 36 through
40 that satisfy all the additional tier 1 criteria in 12 CFR 217.20(c) of the regulatory capital rules of the
Federal Reserve.
 
Line	Item	42	Cumulative	Perpetual	Preferred	(CPP)	(Revised	regulatory	capital	rule	treatment	
–	Non‐qualifying	Instrument	in	Tier	1)	
Report the amount of Cumulative Perpetual Preferred securities that were included in tier 1 capital
(FR Y-9C, Schedule HC-R, Part I, line item 21) and outstanding as of January 1, 2014, and that are
subject to phase out.
	
Line	Item	43	CPP	TARP	Preferred	(Revised	regulatory	capital	rule	treatment	–	Non‐qualifying	
Instrument	in	Tier	1)	
Report the amount of CPP TARP Preferred securities that were included in tier 1 capital (FR Y-9C,
Schedule HC-R, Part I, line item 21) and outstanding as of January 1, 2014, and that are subject to
phase out.
	
Line	Item	44	Mandatory	Convertible	Preferred	(MCP)	(Revised	regulatory	capital	rule	
treatment	–	Non‐qualifying	Instrument	in	Tier	1)	
Report the amount of Mandatory Convertible Preferred securities that were included in tier 1 capital
(FR Y-9C, Schedule HC-R, Part I, line item 21) and outstanding as of January 1, 2014, and that are
subject to phase out.
	
Line	Item	45	MCP	USG	Preferred	(Revised	regulatory	capital	rule	treatment	–	Non‐qualifying	
Instrument	in	Tier	1)	
Report the amount of MCP USG Preferred securities that were included in tier 1 capital (FR Y-9C,
Schedule HC-R, Part I, line item 21) and outstanding as of January 1, 2014, and that are subject to
phase out.
Line	Item	46	Cumulative	Dated	Preferred	(TRUPS)	(Revised	regulatory	capital	rule	treatment	–	
Non‐qualifying	Instrument	in	Tier	1)	
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Report the amount of Cumulative Dated Preferred (TRUPS) securities that were included in tier 1
capital (FR Y-9C, Schedule HC-R, Part I, line item 21) and outstanding as of January 1, 2014, and that
are subject to phase out.
Line	Item	47	USG	Preferred	TRUPS	(Revised	regulatory	capital	rule	treatment	–	Non‐qualifying	
Instrument	in	Tier	1)	
Report the amount of USG Preferred (TRUPS) securities that were included in tier 1 capital (FR Y-9C,
Schedule HC-R, Part I, line item 21) and outstanding as of January 1, 2014, and that are subject to
phase out.
Line	Item	48	Other	Non‐qualifying	Instruments	in	Tier	1	(Revised	regulatory	capital	rule	
treatment	–	Non‐qualifying	Instrument	in	Tier	1)	
Report the amount of all other capital instruments other than those include in line items 42 through 47
that were included in tier 1 capital (FR Y-9C, Schedule HC-R, Part I, line item 21) and outstanding as of
January 1, 2014, and that are subject to phase out. 	
Line	Item	49	Subordinated	Debt	(Revised	regulatory	capital	rule	treatment	–	Tier	2)	
Report subordinated debt instruments that satisfy all eligibility criteria under the regulatory capital
rules of the Federal Reserve and related surplus included in the FR Y-9C, Schedule HC-R, Part I, line
item 27. Include instruments that were (i) issued under the Small Business Jobs Act of 2010, or, prior
to October 4, 2010, under the Emergency Economic Stabilization Act of 2008 and (ii) were included in
the tier 2 capital nonqualifying capital instruments (e.g., TruPS and cumulative perpetual preferred)
under the Federal Reserve’s general risk-based capital rules.
Line	Item	50	Capital	Instrument	Issued	by	Subsidiary	(Revised	regulatory	capital	rule	
treatment	–	Tier	2)	
Report the amount of total capital minority interest not included in tier 1 capital, as defined in the FR
Y-9C, Schedule HC-R, Part I, line item 29.
	
Line	Item	51	Other	Tier	2	Instruments	(Revised	regulatory	capital	rule	treatment	–	Tier	2)	
Report all other capital instruments, other than those included in line items 49 and 50, that satisfy all
eligibility criteria under the regulatory capital rules of the Federal Reserve and related surplus
included in the FR Y-9C, Schedule HC-R, Part I, line item 27. In addition, report tier 2 capital nonqualifying capital instruments (e.g., TruPS and cumulative perpetual preferred) that have been phasedout of tier 1 capital in the FR Y-9C, Schedule HC-R, Part I, line item 21.
For items 52 through 58, holding companies may include in regulatory capital debt or equity
instruments issued prior to September 12, 2010, that do not meet the criteria for additional tier 1 or
tier 2 capital instruments in 12 CFR 217.20 of the regulatory capital rules but that were included in tier
1 or tier 2 capital respectively as of September 12, 2010 (non-qualifying capital instruments issued
prior to September 12, 2010) up to the percentage of the outstanding principal amount of such nonqualifying capital instruments as of January 1, 2014, in Schedule HC-R, item 21.
Line	Item	52	Cumulative	Perpetual	Preferred	(CPP)	(Revised	regulatory	capital	rule	treatment	
–	Non‐qualifying	Instrument	in	Tier	2)	
Report the amount of Cumulative Perpetual Preferred instruments that were included in tier 2 capital
(FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of January 1, 2014, and that are
subject to phase out.
Line	Item	53	CPP	TARP	Preferred	(Revised	regulatory	capital	rule	treatment	–	Non‐qualifying	
Instrument	in	Tier	2)	
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Report the amount of CPP TARP Preferred instruments that were included in tier 2 capital (FR Y-9C,
Schedule HC-R, Part I, line item 28) and outstanding as of January 1, 2014, and that are subject to
phase out.
	
Line	Item	54	Mandatory	Convertible	Preferred	(MCP)	(Revised	regulatory	capital	rule	
treatment	–	Non‐qualifying	Instrument	in	Tier	2)	
Report the amount of Mandatory Convertible Preferred (MCP) instruments that were included in tier 2
capital (FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of January 1, 2014, and that
are subject to phase out.
Line	Item	55	MCP	USG	Preferred	(Revised	regulatory	capital	rule	treatment	–	Non‐qualifying	
Instrument	in	Tier	2)	
Report the amount of Cumulative Perpetual Preferred instruments that were included in tier 2 capital
(FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of January 1, 2014, and that are
subject to phase out.
Line	Item	56	Cumulative	Dated	Preferred	(TRUPS)	(Revised	regulatory	capital	rule	treatment	–	
Non‐qualifying	Instrument	in	Tier	2)	
Report the amount of Cumulative Dated Preferred (TRUPS) instruments that were included in tier 2
capital (FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of January 1, 2014, and that
are subject to phase out.
Line	Item	57	USG	Preferred	TRUPS	(Revised	regulatory	capital	rule	treatment	–	Non‐qualifying	
Instrument	in	Tier	2)	
Report the amount of Cumulative Perpetual Preferred instruments that were included in tier 2 capital
(FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of January 1, 2014, and that are
subject to phase out.
Line	Item	58	Other	Non‐qualifying	Instruments	in	Tier	2	(Revised	regulatory	capital	rule	
treatment	–	Non‐qualifying	Instrument	in	Tier	2)	
Report the amount of all capital instruments other than the ones included in line items 52 through 57
that were included in tier 2 capital (FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of
January 1, 2014, and that are subject to phase out.
	
Quarterly	Activity	‐	Other	than	issuances	or	repurchases	
Line	Item	59	Common	Stock	(CS)	(Revised	regulatory	capital	rule	treatment	–	Common	Equity	
Tier	1)	
Report (1)"Common Stock" as defined in the FR Y-9C, Schedule HC, line item 24, provided it meets the
criteria for common equity tier 1 capital based on the regulatory capital rules of the Federal Reserve.
Include capital instruments issued by mutual banking organizations that meet the criteria for common
equity tier 1 capital;
(2) PLUS: "Surplus" as defined in the FR Y-9C, Schedule HC, line item 25;
(3) PLUS: "Other equity capital components" as defined in the FR Y-9C, Schedule HC, line item 26(c)
(only warrants in (2) surplus should be subtracted); and
(4) LESS: "Issuances associated with the U.S. Department of Treasury Capital Purchase Program:
Warrants to Purchase Common Stock" as defined in the FR Y-9C, Schedule HC-M, line item 24(b).
Line 59 should exclude amounts reported in line 60 as described below.
	
131 
 

 
 
 
Line	Item	60	Common	Stock	(CS)	‐	Employee	Stock	Compensation	(Revised	regulatory	capital	
rule	treatment	–	CET1)	
Report the carrying amount of common stock as defined in the FR Y-9C, Schedule HC, line item 24
issued as part of an employee stock ownership plan (ESOP) and included in equity capital on the
balance sheet. Include increases and decreases in additional paid in capital (APIC) attributable to the
amortization of employee stock compensation and any changes in APIC, treasury or common stock as a
result of the actual issuance of common stock employee stock compensation.
Line	Item	61	CS	Warrants	(Revised	regulatory	capital	rule	treatment	–	Common	Equity	Tier	1)	
Report the carrying amount of warrants to issue common stock as defined in the FR Y-9C, Schedule HC,
line item 24 and included in equity capital on the balance sheet.
	
Line	Item	62	CS	USG	Investment	(Revised	regulatory	capital	rule	treatment	–	Common	Equity	
Tier	1)	
Report the carrying amount of warrants issued to the U.S. Department of Treasury to purchase
common stock as defined in the FR Y-9C, Schedule HC, line item 24 of the reporting institution that is
included in equity capital on the balance sheet included in the FR Y-9C, Schedule HC-M, line item 24(b)
	
Line	Item	63	Capital	Instrument	Issued	by	Subsidiary	(Revised	regulatory	capital	rule	
treatment	–	Common	Equity	Tier	1)	
Report capital instruments issued by a fully consolidated subsidiary of the reporting institution to a
third party investor that qualify for inclusion in common equity tier 1 capital as defined in the FR Y-9C,
Schedule HC-R, Part I, line item 4. To qualify for inclusion in common equity tier 1 capital, the capital
instruments must be issued by a depository institution or a foreign bank that is a consolidated
subsidiary of a banking organization.
	
Line	Item	64	Other	Common	Equity	Tier	1	Instruments	(Revised	regulatory	capital	rule	
treatment	–	Common	Equity	Tier	1)	
Report as defined in the regulatory capital rule .
	
Line	Item	65	Non‐Cumulative	Perpetual	Preferred	(NCPP)	(Revised	regulatory	capital	rule	
treatment	–	Additional	Tier	1)	
Report the amount of noncumulative perpetual preferred stock and related surplus included in the FR
Y-9C, Schedule HC, line item 23, and any other capital instrument and related surplus that satisfy all
the additional tier 1 criteria in 12 CFR 217.20(c) of the regulatory capital rules of the Federal Reserve.
	
Line	Item	66	NCPP	Convertible	(Revised	regulatory	capital	rule	treatment	–	Additional	Tier	1)	
Report the amount of NCPP Convertible securities and related surplus included in the FR Y-9C,
Schedule HC, line item 23, that satisfy all the additional tier 1 criteria in 12 CFR 217.20(c) of the
regulatory capital rules of the Federal Reserve.
Line	Item	67	Mandatory	Convertible	Preferred	(MCP)	(Revised	regulatory	capital	rule	
treatment	–	Additional	Tier	1)	
Report the amount of Mandatory Convertible Preferred (MCP) securities and related surplus included
in the FR Y-9C, Schedule HC, line item 23, that satisfy all the additional tier 1 criteria in 12 CFR
217.20(c) of the regulatory capital rules of the Federal Reserve.
Line	Item	68	MCP	USG	Preferred	(Revised	regulatory	capital	rule	treatment	–	Additional	Tier	1)	
Report the amount of mandatory convertible preferred securities issued to the U.S. Department of
Treasury by bank and intermediate holding companies that satisfy all the additional tier 1 criteria in
132 
 

 
 
 
12 CFR 217.20(c) of the regulatory capital rules of the Federal Reserve included in the FR Y-9C,
Schedule HC, line item 3 and Schedule HC-M, line item 24(a).
	
Line	Item	69	Capital	Instrument	Issued	by	Subsidiary	(Revised	regulatory	capital	rule	
treatment	–	Additional	Tier	1)	
Report the amount of tier 1 minority interest not included in common equity tier 1 capital that is
includable at the consolidated level as defined in the FR Y-9C, Schedule HC-R, Part I, line item 22. For
tier 1 minority interest, there is no requirement that the subsidiary be a depository institution or a
foreign bank. However, the instrument that gives rise to additional tier 1 minority interest must meet
all the criteria for additional tier 1 capital instrument.	
	
Line	Item	70	Other	Additional	Tier	1	Instruments	(Revised	regulatory	capital	rule	treatment	–	
Additional	Tier	1)	
Report the amount of all other capital instruments, other than those included in line items 65 through
69 that satisfy all the additional tier 1 criteria in 12 CFR 217.20(c) of the regulatory capital rules of the
Federal Reserve.	
	
Line	Item	71	Cumulative	Perpetual	Preferred	(CPP)	(Revised	regulatory	capital	rule	treatment	
–	Non‐qualifying	Instrument	in	Tier	1)	
Report the amount of Cumulative Perpetual Preferred securities that were included in tier 1 capital
(FR Y-9C, Schedule HC-R, Part I, line item 21) and outstanding as of January 1, 2014, and that are
subject to phase out.
	
Line	Item	72	CPP	TARP	Preferred	(Revised	regulatory	capital	rule	treatment	–	Non‐qualifying	
Instrument	in	Tier	1)	
Report the amount of CPP TARP Preferred securities that were included in tier 1 capital (FR Y-9C,
Schedule HC-R, Part I, line item 21) and outstanding as of January 1, 2014, and that are subject to
phase out.
	
Line	Item	73	Mandatory	Convertible	Preferred	(MCP)	(Revised	regulatory	capital	rule	
treatment	–	Non‐qualifying	Instrument	in	Tier	1)	
Report the amount of Mandatory Convertible Preferred securities that were included in tier 1 capital
(FR Y-9C, Schedule HC-R, Part I, line item 21) and outstanding as of January 1, 2014, and that are
subject to phase out.
Line	Item	74	MCP	USG	Preferred	(Revised	regulatory	capital	rule	treatment	–	Non‐qualifying	
Instrument	in	Tier	1)	
Report the amount of MCP USG Preferred securities that were included in tier 1 capital (FR Y-9C,
Schedule HC-R, Part I, line item 21) and outstanding as of January 1, 2014, and that are subject to
phase out.
	
Line	Item	75	Cumulative	Dated	Preferred	(TRUPS)	(Revised	regulatory	capital	rule	treatment	–	
Non‐qualifying	Instrument	in	Tier	1)	
Report the amount of Cumulative Dated Preferred (TRUPS) securities that were included in tier 1
capital (FR Y-9C, Schedule HC-R, Part I, line item 21) and outstanding as of January 1, 2014, and that
are subject to phase out.
Line	Item	76	USG	Preferred	TRUPS	(Revised	regulatory	capital	rule	treatment	–	Non‐qualifying	
Instrument	in	Tier	1)	
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Report the amount of USG Preferred (TRUPS) securities that were included in tier 1 capital (FR Y-9C,
Schedule HC-R, Part I, line item 21) and outstanding as of January 1, 2014, and that are subject to
phase out.
Line	Item	77	Other	Non‐qualifying	Instruments	in	Tier	1	(Revised	regulatory	capital	rule	
treatment	–	Non‐qualifying	Instrument	in	Tier	1)	
Report the amount of all other capital instruments other than those included in line items 71 through
76 that were included in tier 1 capital (FR Y-9C, Schedule HC-R, Part I, line item 21) and outstanding as
of January 1, 2014, and that are subject to phase out.
Line	Item	78	Subordinated	Debt	(Revised	regulatory	capital	rule	treatment	–	Tier	2)	
Report subordinated debt instruments that satisfy all eligibility criteria under the regulatory capital
rules of the Federal Reserve and related surplus included in the FR Y-9C, Schedule HC-R, Part I, line
item 27. Include instruments that were (i) issued under the Small Business Jobs Act of 2010, or, prior
to October 4, 2010, under the Emergency Economic Stabilization Act of 2008 and (ii) were included in
the tier 2 capital nonqualifying capital instruments (e.g., TruPS and cumulative perpetual preferred)
under the Federal Reserve’s general risk-based capital rules.
	
Line	Item	79	Capital	Instrument	Issued	by	Subsidiary	(Revised	regulatory	capital	rule	
treatment	–	Tier	2)	
Report the amount of total capital minority interest not included in tier 1 capital, as defined in the FR
Y-9C, Schedule HC-R, Part I, line item 29.
Line	Item	80	Other	Tier	2	Instruments	(Revised	regulatory	capital	rule	treatment	–	Tier	2)	
Report all other capital instruments, other than those included in line items 78 and 79, that satisfy all
eligibility criteria under the regulatory capital rules of the Federal Reserve and related surplus
included in the FR Y-9C, Schedule HC-R, Part I, line item 27.
In addition, report tier 2 capital non-qualifying capital instruments (e.g., TruPS and cumulative
perpetual preferred) that have been phased-out of tier 1 capital in the FR Y-9C, Schedule HC-R, Part I,
line item 21.
For items 81 through 87, holding companies may include in regulatory capital debt or equity
instruments issued prior to September 12, 2010, that do not meet the criteria for additional tier 1 or
tier 2 capital instruments in 12 CFR 217.20 of the regulatory capital rules but that were included in tier
1 or tier 2 capital respectively as of September 12, 2010 (non-qualifying capital instruments issued
prior to September 12, 2010) up to the percentage of the outstanding principal amount of such nonqualifying capital instruments as of January 1, 2014, in Schedule HC-R, item 21.
	
Line	Item	81	Cumulative	Perpetual	Preferred	(CPP)	(Revised	regulatory	capital	rule	treatment	
–	Non‐qualifying	Instrument	in	Tier	2)	
Report the amount of Cumulative Perpetual Preferred instruments that were included in tier 2 capital
(FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of January 1, 2014, and that are
subject to phase out.
Line	Item	82	CPP	TARP	Preferred	(Revised	regulatory	capital	rule	treatment	–	Non‐qualifying	
Instrument	in	Tier	2)	
Report the amount of CPP TARP Preferred instruments that were included in tier 2 capital (FR Y-9C,
Schedule HC-R, Part I, line item 28) and outstanding as of January 1, 2014, and that are subject to
phase out.
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Line	Item	83	Mandatory	Convertible	Preferred	(MCP)	(Revised	regulatory	capital	rule	
treatment	–	Non‐qualifying	Instrument	in	Tier	2)	
Report the amount of Mandatory Convertible Preferred (MCP) instruments that were included in tier 2
capital (FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of January 1, 2014, and that
are subject to phase out.
Line	Item	84	MCP	USG	Preferred	(Revised	regulatory	capital	rule	treatment	–	Non‐qualifying	
Instrument	in	Tier	2)	
Report the amount of Cumulative Perpetual Preferred instruments that were included in tier 2 capital
(FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of January 1, 2014, and that are
subject to phase out.
Line	Item	85	Cumulative	Dated	Preferred	(TRUPS)	(Revised	regulatory	capital	rule	treatment	–	
Non‐qualifying	Instrument	in	Tier	2)	
Report the amount of Cumulative Dated Preferred (TRUPS) instruments that were included in tier 2
capital (FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of January 1, 2014, and that
are subject to phase out.
Line	Item	86	USG	Preferred	TRUPS	(Revised	regulatory	capital	rule	treatment	–	Non‐qualifying	
Instrument	in	Tier	2)	
Report the amount of Cumulative Perpetual Preferred instruments that were included in tier 2 capital
(FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of January 1, 2014, and that are
subject to phase out.
Line	Item	87	Other	Non‐qualifying	Instruments	in	Tier	2	(Revised	regulatory	capital	rule	
treatment	–	Non‐qualifying	Instrument	in	Tier	2)	
Report the amount of all capital instruments other than the ones included in items 81 through 86 that
were included in tier 2 capital (FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of
January 1, 2014, and that are subject to phase out.
Capital	Balances	
Line	Item	88	Common	Stock	(CS)	(Revised	regulatory	capital	rule	treatment	–	Common	Equity	
Tier	1)	
For the actual as-of date, report
(1)"Common Stock" as defined in the FR Y-9C, Schedule HC, line item 24, provided it meets the criteria
for common equity tier 1 capital based on the regulatory capital rules of the Federal Reserve. Include
capital instruments issued by mutual banking organizations that meet the criteria for common equity
tier 1 capital;
(2) PLUS: "Surplus" as defined in the FR Y-9C, Schedule HC, line item 25;
(3) PLUS "Other equity capital components" as defined in the FR Y-9C, Schedule HC, line item
26(c)(only warrants in (2) surplus should be subtracted); and
(4) LESS: "Issuances associated with the U.S. Department of Treasury Capital Purchase Program:
Warrants to Purchase Common Stock" as defined in the FR Y-9C, Schedule HC-M, line item 24(b).
Line 88 should exclude amounts reported in line 89 as described below.
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 1, 2, 30, 31,
59, 60 and actual as-of date item 88. For projection periods PQ2 through PQ9, the item is calculated as
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the sum of current projection period items 1, 2 , 30, 31, 59, 60 and the prior projection period’s item
88.
	
Line	Item	89	CS	Warrants	(Revised	regulatory	capital	rule	treatment	–	Common	Equity	Tier	1)	
For the actual as-of date, report the carrying amount of warrants to issue common stock as defined in
the FR Y-9C, Schedule HC, line item 24 and included in equity capital on the balance sheet.
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 3, 32, 61
and actual as-of date item 89. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 3, 32, 61 and the prior projection period’s item 89.
	
Line	Item	90	CS	USG	Investment	(Revised	regulatory	capital	rule	treatment	–	Common	Equity	
Tier	1)	
For the actual as-of date, report the carrying amount of warrants issued to the U.S. Department of
Treasury to purchase common stock as defined in the FR Y-9C, Schedule HC, line item 24 of the
reporting institution that is included in equity capital on the balance sheet included in the FR Y-9C,
Schedule HC-M, line item 24(b).
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 4, 33, 62,
and actual as-of date item 90. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 4, 33, 62 and the prior projection period’s item 90
Line	Item	91	Capital	Instrument	Issued	by	Subsidiary	(Revised	regulatory	capital	rule	
treatment	–	Common	Equity	Tier	1)	
For the actual as-of date, report capital instruments issued by a fully consolidated subsidiary of the
reporting institution to a third party investor that qualify for inclusion in common equity tier 1 capital
as defined in the FR Y-9C, Schedule HC-R, Part I, line item 4). To qualify for inclusion in common equity
tier 1 capital, the capital instruments must be issued by a depository institution or a foreign bank that
is a consolidated subsidiary of a banking organization.
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 5, 34, 63
and actual as-of date item 91. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 5, 34, 63 and the prior projection period’s item 91.
Line	Item	92	Other	Common	Equity	Tier	1	Instruments	(Revised	regulatory	capital	rule	
treatment	–	Common	Equity	Tier	1)	
For the actual as-of date, report as defined in the regulatory capital rule.
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 6, 35, 64
and actual as-of date item 92. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 6, 35, 64 and the prior projection period’s item 92.
	
Line	Item	93	Non‐Cumulative	Perpetual	Preferred	(NCPP)	(Revised	regulatory	capital	rule	
treatment	–	Additional	Tier	1)	
For the actual as-of date, report the amount of noncumulative perpetual preferred stock and related
surplus included in the FR Y-9C, Schedule HC, line item 23, and any other capital instrument and
related surplus that satisfy all the additional tier 1 criteria in 12 CFR 217.20(c) of the regulatory capital
rules of the Federal Reserve.

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For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 7, 36, 65
and actual as-of date item 93. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 7, 36, 65 and the prior projection period’s item 93.
Line	Item	94	NCPP	Convertible	(Revised	regulatory	capital	rule	treatment	–	Additional	Tier	1)	
For the actual as-of date, report the amount of NCPP Convertible securities and related surplus
included in the FR Y-9C, Schedule HC, line item 23, that satisfy all the additional tier 1 criteria in 12
CFR 217.20(c) of the regulatory capital rules of the Federal Reserve.
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 8, 37, 66
and actual as-of date item 94. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 8, 37, 66 and the prior projection period’s item 94.
	
Line	Item	95	Mandatory	Convertible	Preferred	(MCP)	(Revised	regulatory	capital	rule	
treatment	–	Additional	Tier	1)	
For the actual as-of date, report the amount of Mandatory Convertible Preferred (MCP) securities and
related surplus included in the FR Y-9C, Schedule HC, line item 23, that satisfy all the additional tier 1
criteria in 12 CFR 217.20(c) of the regulatory capital rules of the Federal Reserve.
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 9, 38, 67
and actual as-of date item 95. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 9, 38, 67and the prior projection period’s item 95.
Line	Item	96	MCP	USG	Preferred	(Revised	regulatory	capital	rule	treatment	–	Additional	Tier	1)	
For the actual as-of date, report the amount of mandatory convertible preferred securities issued to
the U.S. Department of Treasury by bank and intermediate holding companies that satisfy all the
additional tier 1 criteria in 12 CFR 217.20(c) of the regulatory capital rules of the Federal Reserve
included in the FR Y-9C, Schedule HC, line item 3 and Schedule HC-M, line item 24(a).
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 10, 39, 68
and actual as-of date item 96. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 10, 39, 68 and the prior projection period’s item 96.
Line	Item	97	Capital	Instrument	Issued	by	Subsidiary	(Revised	regulatory	capital	rule	
treatment	–	Additional	Tier	1)	
For the actual as-of date, report the amount of tier 1 minority interest not included in common equity
tier 1 capital that is includable at the consolidated level as defined in the FR Y-9C, Schedule HC-R, Part
I, line item 22. For tier 1 minority interest, there is no requirement that the subsidiary be a depository
institution or a foreign bank. However, the instrument that gives rise to additional tier 1 minority
interest must meet all the criteria for additional tier 1 capital instrument.
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 11, 40, 69
and actual as-of date item 97. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 11, 40, 69 and the prior projection period’s item 97.
Line	Item	98	Other	Additional	Tier	1	Instruments	(Revised	regulatory	capital	rule	treatment	–	
Additional	Tier	1)	
For the actual as-of date, report the amount of all other capital instruments, other than those included
in line items 93 through 97, that satisfy all the additional tier 1 criteria in 12 CFR 217.20(c) of the
regulatory capital rules of the Federal Reserve.
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For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 12, 41, 70
and actual as-of date item 98. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 12, 41, 70 and the prior projection period’s item 98.
	
Line	Item	99	Cumulative	Perpetual	Preferred	(CPP)	(Revised	regulatory	capital	rule	treatment	
–	Non‐qualifying	Instrument	in	Tier	1)	
For the actual as-of date, report the amount of Cumulative Perpetual Preferred securities that were
included in tier 1 capital (FR Y-9C, Schedule HC-R, Part I, line item 21) and outstanding as of January 1,
2014, and that are subject to phase out.
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 13, 42, 71
and actual as-of date item 99. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 13, 42, 71 and the prior projection period’s item 99.
	
Line	Item	100	CPP	TARP	Preferred	(Revised	regulatory	capital	rule	treatment	–	Non‐qualifying	
Instrument	in	Tier	1)	
For the actual as-of date, report the amount of CPP TARP Preferred securities that were included in
tier 1 capital (FR Y-9C, Schedule HC-R, Part I, line item 21) and outstanding as of January 1, 2014, and
that are subject to phase out.
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 14, 43, 72
and actual as-of date item 100. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 14, 43 72and the prior projection period’s item 100.
	
Line	Item	101	Mandatory	Convertible	Preferred	(MCP)	(Revised	regulatory	capital	rule	
treatment	–	Non‐qualifying	Instrument	in	Tier	1)	
For the actual as-of date, report the amount of Mandatory Convertible Preferred securities that were
included in tier 1 capital (FR Y-9C, Schedule HC-R, Part I, line item 21) and outstanding as of January 1,
2014, and that are subject to phase out.
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 15, 44, 73
and actual as-of date item 101. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 15, 44, 73 and the prior projection period’s item 101.
	
Line	Item	102	MCP	USG	Preferred	(Revised	regulatory	capital	rule	treatment	–	Non‐qualifying	
Instrument	in	Tier	1)	
For the actual as-of date, report the amount of MCP USG Preferred securities that were included in tier
1 capital (FR Y-9C, Schedule HC-R, Part I, line item 21) and outstanding as of January 1, 2014, and that
are subject to phase out.
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 16, 45, 74
and actual as-of date item 102. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 16, 45, 74 and the prior projection period’s item 102.
Line	Item	103	Cumulative	Dated	Preferred	(TRUPS)	(Revised	regulatory	capital	rule	treatment	
–	Non‐qualifying	Instrument	in	Tier	1)	
For the actual as-of date, report the amount of Cumulative Dated Preferred (TRUPS) securities that
were included in tier 1 capital (FR Y-9C, Schedule HC-R, Part I, line item 21) and outstanding as of
January 1, 2014, and that are subject to phase out.

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For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 17, 46, 75
and actual as-of date item 103. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 17, 46, 75 and the prior projection period’s item 103.
	
Line	Item	104	USG	Preferred	TRUPS	(Revised	regulatory	capital	rule	treatment	–	Non‐
qualifying	Instrument	in	Tier	1)	
For the actual as-of date, report the amount of USG Preferred (TRUPS) securities that were included in
tier 1 capital (FR Y-9C, Schedule HC-R, Part I, line item 21) and outstanding as of January 1, 2014, and
that are subject to phase out.
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 18, 47, 76
and actual as-of date item 104. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 18, 47, 76 and the prior projection period’s item 104.
	
Line	Item	105	Other	Non‐qualifying	Instruments	in	Tier	1	(Revised	regulatory	capital	rule	
treatment	–	Non‐qualifying	Instrument	in	Tier	1)	
For the actual as-of date, report the amount of all other capital instruments other than those included
in line items 99 through 104 that were included in tier 1 capital (FR Y-9C, Schedule HC-R, Part I, line
item 21) and outstanding as of January 1, 2014, and that are subject to phase out.
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 19, 48, 77
and actual as-of date item 105. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 19, 48, 77 and the prior projection period’s item 105.
	
Line	Item	106	Subordinated	Debt	(Revised	regulatory	capital	rule	treatment	–	Tier	2)	
For the actual as-of date, report subordinated debt instruments that satisfy all eligibility criteria under
the regulatory capital rules of the Federal Reserve and related surplus included in the FR Y-9C,
Schedule HC-R, Part I, line item 27. Include instruments that were (i) issued under the Small Business
Jobs Act of 2010, or, prior to October 4, 2010, under the Emergency Economic Stabilization Act of 2008
and (ii) were included in the tier 2 capital nonqualifying capital instruments (e.g., TruPS and
cumulative perpetual preferred) under the Federal Reserve’s general risk-based capital rules.
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 20, 49, 78
and actual as-of date item 106. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 20, 49, 78 and the prior projection period’s item 106.
	
Line	Item	107	Capital	Instrument	Issued	by	Subsidiary	(Revised	regulatory	capital	rule	
treatment	–	Tier	2)	
For the actual as-of date, report the amount of total capital minority interest not included in tier 1
capital, as defined in the FR Y-9C, Schedule HC-R, Part I, line item 29.
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 21, 50, 79
and actual as-of date item 107. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 21, 50, 79 and the prior projection period’s item 107.
Line	Item	108	Other	Tier	2	Instruments	(Revised	regulatory	capital	rule	treatment	–	Tier	2)	
For the actual as-of date, report all other capital instruments, other than those included in line items
106 and 107, that satisfy all eligibility criteria under the regulatory capital rules of the Federal Reserve
and related surplus included in the FR Y-9C, Schedule HC-R, Part I, line item 27.
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In addition, report tier 2 capital non-qualifying capital instruments (e.g., TruPS and cumulative
perpetual preferred) that have been phased-out of tier 1 capital in the FR Y-9C, Schedule HC-R, Part I,
line item 21.
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 22, 51, 80
and actual as-of date item 108. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 22, 51, 80 and the prior projection period’s item 108
For items 109 through 115, holding companies may include in regulatory capital debt or equity
instruments issued prior to September 12, 2010, that do not meet the criteria for additional tier 1 or
tier 2 capital instruments in 12 CFR 217.20 of the regulatory capital rules but that were included in tier
1 or tier 2 capital respectively as of September 12, 2010 (non-qualifying capital instruments issued
prior to September 12, 2010) up to the percentage of the outstanding principal amount of such nonqualifying capital instruments as of January 1, 2014, in Schedule HC-R, item 21.
	
Line	Item	109	Cumulative	Perpetual	Preferred	(CPP)	(Revised	regulatory	capital	rule	treatment	
–	Non‐qualifying	Instrument	in	Tier	2)	
For the actual as-of date, report the amount of Cumulative Perpetual Preferred instruments that were
included in tier 2 capital (FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of January 1,
2014, and that are subject to phase out.
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 23, 52, 81
and actual as-of date item 109. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 23, 52, 81 and the prior projection period’s item 109.
Line	Item	110	CPP	TARP	Preferred(Revised	regulatory	capital	rule	treatment	–	Non‐qualifying	
Instrument	in	Tier	2)	
For the actual as-of date, report the amount of CPP TARP Preferred instruments that were included in
tier 2 capital (FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of January 1, 2014, and
that are subject to phase out.
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 24, 53, 82
and actual as-of date item 110. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 24, 53, 82 and the prior projection period’s item 110.
	
Line	Item	111	Mandatory	Convertible	Preferred	(MCP)	(Revised	regulatory	capital	rule	
treatment	–	Non‐qualifying	Instrument	in	Tier	2)	
For the actual as-of date, report the amount of Mandatory Convertible Preferred (MCP) instruments
that were included in tier 2 capital (FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of
January 1, 2014, and that are subject to phase out.
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 25, 54, 83
and actual as-of date item 111. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 25, 54, 83 and the prior projection period’s item 111.
Line	Item	112	MCP	USG	Preferred(Revised	regulatory	capital	rule	treatment	–	Non‐qualifying	
Instrument	in	Tier	2)	
For the actual as-of date, report the amount of Cumulative Perpetual Preferred instruments that were
included in tier 2 capital (FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of January 1,
2014, and that are subject to phase out.
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For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 26, 55, 84
and actual as-of date item 112. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 26, 55, 84 and the prior projection period’s item 112.
Line	Item	113	Cumulative	Dated	Preferred	(TRUPS)	(Revised	regulatory	capital	rule	treatment	
–	Non‐qualifying	Instrument	in	Tier	2)	
For the actual as-of date, report the amount of Cumulative Dated Preferred (TRUPS) instruments that
were included in tier 2 capital (FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of
January 1, 2014, and that are subject to phase out.
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 27, 56,
85and actual as-of date item 113. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 27, 56, 85 and the prior projection period’s item 113.
	
Line	Item	114	USG	Preferred	TRUPS	(Revised	regulatory	capital	rule	treatment	–	Non‐
qualifying	Instrument	in	Tier	2)	
For the actual as-of date, report the amount of Cumulative Perpetual Preferred instruments that were
included in tier 2 capital (FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of January 1,
2014, and that are subject to phase out.
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 28, 57, 86
and actual as-of date item 114. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 28, 57, 86 and the prior projection period’s item 114.
Line	Item	115	Other	Non‐qualifying	Instruments	in	Tier	2	(Revised	regulatory	capital	rule	
treatment	–	Non‐qualifying	Instrument	in	Tier	2)	
For the actual as-of date, report the amount of all capital instruments other than the ones included in
line items 109 through 114 that were included in tier 2 capital (FR Y-9C, Schedule HC-R, Part I, line
item 28) and outstanding as of January 1, 2014, and that are subject to phase out.
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 29, 58, 87
and actual as-of date item 115. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 29, 58, 87 and the prior projection period’s item 115.
Line	Item	116	Cash	dividends	declared	on	preferred	stock	
Report planned cash dividends declared on preferred stock, as defined in FR Y-9C, Schedule HI-A, line
item 10.
Line	item	117	Cash	dividends	declared	on	common	stock	
Report planned cash dividends declared on common stock, as defined in FR Y-9C, Schedule HI-A, line
item 11.
Line	item	118	Common	shares	outstanding	(Millions)	
Report the number (in millions) of common shares outstanding at the time dividends on common
stock are declared such that line item 119 reflects the firm’s intended quarterly distribution of
common dividends per share.
	
Line	item	119	Common	dividends	per	share	($)	
Report the firm’s intended quarterly distribution in common dividends per share.
	
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Schedule	D

Regulatory	Capital	Transitions	(Discontinued)	

	
	

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Schedule	E—Operational	Risk	
	
E.1—BHC,	SLHC	or	IHC	Legal	Reserves	Reporting	
The BHC, SLHC or IHC Legal Reserves Reporting sub-schedule must be completed by all institutions.
For each year, report the total dollar values of the institution’s legal reserve balance, representing the
total legal reserve balance that was included on the institution’s financial statements for the as-of date.
The BHC’s or IHC’s submission should contain annual legal reserve balances for at least five years
through to the reporting quarter.
On	a	voluntary	basis,	report	the	total	dollar	value	of	the	institution’s	legal	reserves	pertaining	
to	repurchase	litigation	which	was	included	on	the	institution’s	financial	statements	as	part	of	
the	total	legal	reserve	on	the	as‐of	date.	Also	please	indicate	the	subset	of	this	amount	which	is	
related	only	to	contractual	Representation	and	Warranty	(R&W)	claims	(excluding	any	
amounts	set	aside	for	damages,	penalties,	fees,	etc).	
	
E.2—Material	Risk	Identification	
Note: This sub-schedule is only to be reported by firms subject to SR Letter 15-18.
In the table in the report form, provide a list of the firm’s material operational risks included in the loss
projections, along with the risk names, risk segment, and loss contribution. Material operational risks
are those which are considered material according to the BHC’s risk management framework. Also,
indentify any material risks that were excluded from the loss projections.
E.3—Operational	Risk	Scenarios	
This sub-schedule is only to be reported by firms subject to SR Letter 15-18.
In the table in the report form, provide a list of the firm’s Operational Risk scenarios included in the
BHC Baseline and BHC Stress Operational Risk loss projections including the scenario name and loss
contribution for each scenario. Note the methodology for applying scenario results to the loss
projections, such as model inputs, overlays, or other methods.

	
 

	
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Schedule	F	–	Business	Plan	Changes	
 
These schedules are used to estimate the effect of a material change in business plan on a BHC’s,
SLHC’s or IHC’s asset, liability, and capital projections.38 Examples of a material change in business
plan could include a planned merger, change in a key business strategy, a significant investment, or a
divestiture, provided that the divestiture has been completed or contractually agreed to prior to the
submission deadline of FR Y-14A, Schedule A (Summary). Divestitures planned as part of a merger
must also be contractually agreed to prior to the submission deadline.
BHCs, SLHCs and IHCs that include a material business plan change in their capital plan must report
this schedule. Respondents should refer to the CCAR Instructions for a given year for a discussion of
materiality. Schedules F.1 and F.2 should only be used to report material business plan changes that
will derive from contractual agreements with another party. Overall projections of balances, liabilities,
and capital, which include the assumed effects of run-off, growth, and contractual agreements, should
be reported in the FR Y-14A Summary schedule. Schedule F seeks to isolate the projected effects of
business plan changes from overall projections of these items for the BHC, SLHC or IHC and from
projected growth. The data reported in Schedule F.1 reflects the quarter-over-quarter changes in
reported Summary schedule items that are attributable to business plan changes. Generally, BHCs,
SLHCs and IHCs should not report items on Schedule F.1 as they appear in the FR Y-14A Summary
schedule.
Unless instructed otherwise, firms with material business plan changes are only required to complete
Schedules F.1 and F.2 for the supervisory baselineand supervisory severely adverse scenarios.
Schedule F.1 and F.2 are annual schedules and need not be completed for the mid-cycle stress test.
Separately report this information for each of the supervisory scenarios (Supervisory Baselineand
Supervisory Severely Adverse). BHCs, SLHCs and IHCs should complete one submission per scenario
per material business plan change. Separate business plan changes (e.g., two separate material
acquisitions) should be reported with different BPC identifiers (e.g., BPC 1 and BPC 2). If a BHC, SLHC
or IHC reports more than one business plan change in any quarter of the projection horizon, the
Federal Reserve may ask for additional information, which could include a more granular breakdown
of change in asset, liability and capital projection by individual business plan change.
BHCs, SLHCs and IHCs should provide supporting documentation that includes any information
relating to portfolio risk characteristics that has been collected during the BHC’s, SLHCs or IHC’s due
diligence process. This supporting documentation should be uploaded to the IntraLinks collaboration
site and categorized as:
	
Supporting	Document		FR	Y‐14A	–	Sch	F	–	Bus	Plan	Changes	
F.1	–	Material	Business	Plan	Changes	
                                                            
A BHC or IHC is required to include in its capital plan a discussion of any expected changes to the BHC’s or
IHC’s business plan that are likely to have a material impact on the BHC’s or IHC’s capital adequacy or liquidity.
See 12 CFR 225.8(e)(2)(iv).
In this discussion, the BHC or IHC should consider not just the impacts of these expected changes, but also the
potential adverse consequences should the actions not result in the planned changes—e.g., a merger plan falls
through, a change in business strategy is not achieved, or there is a loss on the planned significant investment.
 

38

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Schedule F mirrors the structure of the FR Y-14A Summary schedule. Using that structure, for a given
supervisory scenario, report in Schedule F.1 the dollar amount of the incremental effect of a material
change in business plan on the balance sheet, income statement, RWA, retail balance and loss
projections, and on items on the CCAR and DFAST capital worksheets. In quarters in which no change
in business plan occurs, report zero for all fields.
The following items, which are derived by the Federal Reserve on the FR Y-14A Summary schedule,
cannot be derived for business plan changes. 39 BHCs, SLHCs and IHCs should report the incremental
effect of a material business plan change on these items directly in Schedule F.
For more information on these items, refer to Schedule A.1.a for Income Statement variables and
Schedule A.1.d.1 for Capital Worksheet variables.
Summary,	Income	Statement	(Schedule	A.1.a)	
 Item 63, Other Losses: Goodwill Impairment
 Item 64, Other Losses: Valuation Adjustment for firm’s own debt under fair value option (FVO)
 Item 68a, ALLL, Prior Quarter
 Item 68b, Allowance for credit losses on held-to-maturity debt securities, prior quarter
 Item 68c, Allowance for credit losses on available-for-sale debt securities, prior quarter
 Item 68d, Allowance for credit losses on all other financial assets, prior quarter
 Item 117, Pre-provision net revenue: Net interest income
 Item 118, Pre-provision net revenue: Noninterest income
 Item 119, Pre-provision net revenue: Noninterest expense
 Item 120, Pre-provision net revenue: Pre-provision net revenue
 Item 126, Condensed income statement: Realized gains (losses) on available-for-sale securities,
including OTTI
 Item 127, Condensed income statement: Realized gains (losses) on held-to-maturity securities,
including OTTI
 Item 136, Repurchase Reserve/Liability for Mortgage Reps and Warranties: Reserve, prior
quarter
 Item 137, Repurchase reserve/liability for mortgage reps and warranties: Provisions during
the quarter
 Item 138, Repurchase reserve/liability for mortgage reps and warranties: Net charges during
the quarter
Summary,	Capital	(Schedule	A.1.d.1)
 Item 1, Schedule HI-A—Changes in Bank, Savings and Loan or Intermediate Holding Company
Equity Capital: Total bank or intermediate holding company equity capital most recently
reported for the end of previous QUARTER
If a BHC or IHC reports more than one business plan change in any quarter of the projection horizon,
then the two business plan changes should be included in the BHC’s or IHC’s capital plan. In this case,
the Federal Reserve may ask for additional information, which could include a more granular
breakdown of change in asset, liability, and capital projection by individual business plan change. A
firm’s capital plan should include combining pro forma financial statements if the firm has projected a
merger, and should include fair value adjustments applied to each acquired portfolio in order to arrive
at its projected carry value if the firm has projected an acquisition.
                                                            
39

Please refer to the technical instructions for a complete list of derived and reported items.

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Example	of	What	to	Report: Suppose that, as of 4Q17 (the data as of date for CCAR 2018), a BHC,
SLHC or IHC has a US first lien mortgage portfolio of $100 million which is projected to grow by $5
million per quarter over the planning horizon. In the first quarter of the planning horizon (1Q17 for
CCAR 2017) the BHC, SLHC or IHC completes a divesture of a $20 million portfolio and enters an
agreement to acquire a $40 million portfolio, estimated to close in the fourth quarter of the planning
horizon (4Q17for CCAR 2017). Further suppose that all of the projections mentioned above
correspond to projections under the Supervisory Severely Adverse scenario.
On its FR Y-14A Summary schedule for the Supervisory Severely Adverse scenario, the BHC, SLHC or
IHC would report the projected balances of its US first lien mortgage portfolio on Item 1 of the Retail
Balance and Loss Projections worksheet (RBLP) (MDRM number CPSRP381). These balances would
correspond to column in Exhibit 1, below.
The BHC, SLHC or IHC would also be required to submit a Y-14A Schedule F.1 for each supervisory
scenario. In that submission, for the Supervisory Severely Adverse scenario, the BHC, SLHC or IHC
would report the dollar amount of the effect that the acquisition and divestiture would have on the
projected balances of its US first lien mortgage portfolio on Item 1 of the RBLP (MDRM number
CBPRP381). These balances would correspond to column (4) in Exhibit 1, below.
 

( 1 )

( 2 )

( 3 )

( 4 )

Projection Quarter

Y‐14A Summary RBLP, 
Line 1

Portfolio Growth

FR Y‐14A BPC RBLP, Line 
1

4Q15

100

1Q16

85

5

‐20

2Q16

90

5

0

3Q16

95

5

0

4Q16

140

5

40

1Q17

145

5

0

2Q17

150

5

0

3Q17

155

5

0

4Q17

160

5

0

1Q18

165

5

0

<‐ Divestiture

<‐ Acquisition

Note: Column (3) of exhibit 1 is not explicitly reported in either the Y-14 Summary or Business Plan
Changes schedules. It is included in exhibit 1 for illustration only.		
	
	
	
	
	
F.2	–	Pro	Forma	Combining	Balance	Sheet	for	Mergers	and	Material	Acquisitions	
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If a BHC, SLHC or IHC reports a merger or material acquisition in Schedule F.1 (Material Business Plan
Changes), then the BHC, SLHC or IHC must also complete Schedule F.2, the Pro Forma Combining
Balance Sheet worksheet. In order to arrive at the post-acquisition fair value of an acquired portfolio
as reported on the FR Y-14A Schedule F.1 Balance Sheet worksheet, Schedule F.2 requires that BHCs,
SLHCs or IHCs report the pre-acquisition book value of the portfolio on the as-of date, any purchase
accounting adjustments made to the portfolio value, and any fair value adjustments made. The sum of
the pre-acquisition book value, purchase accounting adjustments, and fair value adjustments for a
given portfolio should yield the post-acquisition fair value, reported on the Schedule F.1 Balance Sheet
worksheet in the quarter in which the business plan change takes place.
In the field labeled “Pre-Acquisition Book Value,” enter the book value for the line item assigned to the
balance sheet item by the seller. In the field labeled “Purchase Accounting Adjustments,” enter
adjustments made to the pre-acquisition book value of the balance sheet item in order to arrive at its
purchase price. In the field labeled “Fair Value Adjustments,” report the difference between the
purchase price and the fair value of the balance sheet item as reported on the balance sheet of the firm
at acquisition.
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
	
 
 
 
	
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Collection	of	Supplemental	CECL	Information	
 
Unless otherwise specified, this schedule is only to be completed by holding companies that have
adopted ASU 2016-13 in the stress test cycle year of adoption.
	
Line	Item	1	First	quarter	of	CECL	adoption	
	
Report as a date the first quarter in which the actual or projected values for the FR Y-14A incorporate
the adoption of CECL. For example, if PQ4 is the first quarter that incorporates the adoption of CECL,
report the quarter end date for that PQ. If the actual values (i.e., not projected) values incorporate the
adoption of CECL, report the as of date of the FR Y-14A filing.
Line	Item	2 Institutions	applying	CECL	transition	provisions	
	
An institution may elect to use the transition provisions associated with CECL, as provided in section
301 of the regulatory capital rules. Such an institution may begin applying the transition provisions as
of the institution’s CECL adoption date. An electing banking organization must indicate in its Form FR
Y-9C its election to use the transition provisions, by reporting the amounts in the affected line items of
the regulatory capital schedule, adjusted for the transition provisions. For purposes of this item, firms
should report the effects of electing the transition provisions associated with CECL using the CECL,
DTA, and adjusted allowance for credit losses (AACL) transitional amounts (collectively, “day one
effect”), and not the modified CECL and modified AACL transitional amounts as provided in section
301 of the regulatory capital rules. See the instructions for FR Y-9C, Schedule HC-R, Part I, for more
information on the transition provisions.
An institution that has adopted CECL should report whether it is using transition provisions associated
with CECL, as defined in section 301 of the regulatory capital rule. The institution can choose from the
following entries: 0=No; 1 = 3-year CECL Transition; 2 = 5-year 2020 CECL Transition. An institution
that has not adopted CECL should not complete item 2.
	
For items 2a through 2e, firms should report the day one transition provision amount that is added
back to regulatory capital in year one. For example, for item 2a, firms should report the portion of the
CECL transitional amount, as provided in section 301 of the regulatory capital rule that is added back
to retained earnings for regulatory capital purposes in year one.
	
Line	Item	2a Institutions	applying	CECL	transition	provisions:	Retained	Earnings	
An institution that will elect or has elected to apply transition provisions associated with CECL must
provide the day one effect of the transition provisions on retained earnings.
An institution that will not elect or has elected not to apply transition provisions associated with CECL
must enter 0 in this item.
	
Line	Item	2b Institutions	applying	CECL	transition	provisions:	DTAs	from	temporary	
differences	
	
An institution that will elect or has elected to apply the transition provisions must provide the day one
effect of the transition provisions on DTAs from temporary differences.
An institution that will not elect or has elected not to apply the transition provisions must enter 0 in
this item.
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Line	Item	2c Institutions	applying	CECL	transition	provisions:	credit	loss	allowances	eligible	for	
inclusion	in	regulatory	capital			
	
An institution that will elect to or has elected to apply the transition provisions must provide the day
one effect of the transition provisions on credit loss allowances eligible for inclusion in regulatory
capital.
An institution that will not elect or has elected not to apply the transition provisions must enter 0 in
this item.
Line	Item	2d Institutions	applying	CECL	transition	provisions:	average	total	consolidated	
assets			
	
An institution that will elect to or has elected to apply the transition provisions must provide the day
one effect of the transition provisions on average total consolidated assets.
An institution that will not elect or has elected not to apply the transition provisions must enter 0 in
this item.
Line	Item	2e Institutions	applying	CECL	transition	provisions:	total	leverage	exposure			
	
An institution that is subject to the supplementary leverage ratios and that will elect or has elected to
apply the transition provisions must provide the day one effect of the transition provisions on total
leverage exposure.
An institution that will not elect or has elected not to apply the transition provisions must enter 0 in
this item.
	
Line	Item	3	Adoption	of	Current	Expected	Credit	Loss	Methodology	–	ASC	Topic	326		
	
An institution that will adopt ASU 2016-13 in the year immediately following the December 31 as of
date should report in this item the cumulative-effect adjustment for the changes in the allowances for
credit losses, net of any related deferred tax assets, recognized in retained earnings as if the institution
had measured its credit loss allowances under CECL in the December 31 as of date of the year prior to
when it first adopts CECL. For example, if an institution will adopt ASU 2016-13 in 2020, the institution
would report this item as if it had adopted CECL as-of December 31, 2019. Exclude from this line item
the gross up amounts of purchased credit-impaired assets to purchased credit-deteriorated assets.
An institution that will not adopt ASU 2016-13 in the year immediately following the December 31 as
of date should leave this line item blank.
Line	Item	4	Allowances	for	credit	losses	recognized	upon	the	acquisition	of	purchased	credit‐
deteriorated	assets	
	
An institution that will adopt ASU 2016-13 in the year immediately following the December 31 as of
date should report in this item, as a positive number, the initial allowance for credit losses recognized
on purchased credit-deteriorated assets as if the institution had measured its credit loss allowances
under CECL in the December 31 as of date of the year prior to when it first adopts CECL. For example,
if an institution will adopt ASU 2016-13 in 2020, the institution would report this item as if it had
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adopted CECL as-of December 31, 2019. This item is applicable both in the FR Y-14A submission prior
to the year in which an institution adopts ASU 2016-13 and in any subsequent periods in which an
institution acquires purchased credit-deteriorated assets. For those subsequent periods, an institution
should report an amount in this line item only in the reporting period in which the purchased creditdeteriorated assets have been acquired.
An institution that will not adopt ASU 2016-13 in the year immediately following the December 31 as
of date should leave this line item blank.
Line	Item	5	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		
An institution that will adopt ASU 2016-13 in the year immediately following the December 31 as of
date should report in this item the change in the amount of allowances from initially applying ASU
2016-13 to these two categories of assets as if the institution had measured its credit loss allowances
under CECL in the December 31 as of date of the year prior to when it first adopts CECL, including the
initial allowance gross-up for any purchased credit-deteriorated assets held as of the effective date.
For example, if an institution will adopt ASU 2016-13 in 2020, the institution would report this item as
if it had adopted CECL as-of December 31, 2019. An institution that will not adopt ASU 2016-13 in the
year immediately following the December 31 as of date should leave this line item blank.
For further information, see the FR Y-9C Glossary entry “Purchased Credit Deteriorated (PCD) Loans
and Debt Securities.”
	
Line	Item	6	Total	allowance	for	credit	losses	
	
An institution that will adopt ASU 2016-13 in the year immediately following the December 31 as of
date should report the total allowance for credit losses, as well as sub-items 6.a., 6.b, and 6.c, as if the
institution had measured its credit loss allowances under CECL in the December 31 as of date of the
year prior to when it first adopts CECL. For example, if an institution will adopt ASU 2016-13 in 2020,
the institution would report items 6, 6.a, 6.b, and 6.c as if it had adopted CECL as-of December 31,
2019. For further information, see the FR Y-9C Glossary entry “Allowance for Credit Losses.”
An institution that will not adopt ASU 2016-13 in the year immediately following the December 31 as
of date should leave this line item blank.
Line	Item	6a	Allowance	for	credit	losses	on	loans	and	leases	held	for	investment	
An institution that will adopt ASU 2016-13 in the year immediately following the December 31 as of
date should report the allowance for credit losses on loans and leases held for investment as if the
institution had measured its credit loss allowances under CECL in the December 31 as of date of the
year prior to when it first adopts CECL. An institution that will not adopt ASU 2016-13 in the year
immediately following the December 31 as of date should leave this line item blank.
Line	Item	6b	Allowance	for	credit	losses	on	held‐to‐maturity	securities	
An institution that will adopt ASU 2016-13 in the year immediately following the December 31 as of
date should report the allowance for credit losses on held-to-maturity debt securities as if the
institution had measured its credit loss allowances under 2016-13 in the December 31 as of date of the
year prior to when it first adopts CECL. An institution that will not adopt ASU 2016-13 in the year
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immediately following the December 31 as of date should leave this line item blank.
Line	Item	6c	Allowance	for	credit	losses	on	available‐for‐sale	securities	
An institution that will adopt ASU 2016-13 in the year immediately following the December 31 as of
date should report the allowance for credit losses on available-for-sale debt securities as if the
institution had measured its credit loss allowances under 2016-13 in the December 31 as of date of the
year prior to when it first adopts CECL. An institution that will not adopt ASU 2016-13 in the year
immediately following the December 31 as of date should leave this line item blank.

	
Appendix	A:	Supporting	Documentation	
	
This appendix sets forth requirements and supervisory expectations related to supporting
documentation for BHCs, SLHCs and IHCs subject to the Y-14 reporting requirements. This document is
primarily focused on helping to ensure that BHCs, SLHCs and IHCs subject to Y-14 reporting
requirements provide accurate and comprehensive information for their Y-14 reports.
Large and complex firms and LISCC firms should provide the information set forth in this appendix A
with their capital plan submission. In contrast, large and noncomplex firms should not provide this
information in connection with their capital plan submission, but they may be required to produce
these material upon request by the Federal Reserve.
In certain cases, this document describes additional expectations for certain capital planning practices
to help support BHCs’ and IHCs’ Y-14 reporting. However, this document is not intended to describe
the full set of expectations for capital planning. The full set of capital planning expectations have been
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consolidated in two Federal Reserve two supervisory letters, SR Letters 15-18 and 15-19, issued in
December 2015. Importantly, those two SR letters clarify that the capital planning expectations for
LISCC and large and lomplex firms (as defined in those letters) are higher than the expectations for
large and noncomplex Ffrms (as defined in those letters). A BHC or IHC should refer to SR Letter 15-18
or SR Letter 15-19, as applicable, for the capital planning expectations applicable to that BHC or IHC
(depending on the BHC’s or IHC’s size and complexity), as this document applies to all BHCs and IHCs
subject to Y-14 reporting and does not differentiate between Large and Complex vs Large and
Noncomplex Firms. To the extent that this appendix references expectations that may not applicable to
a large and noncomplex firm pursuant to SR Letter 15-19, a large and noncomplex firm will not be held
to those expectations but should instead refer to the expectations in SR Letter 15-19.
Schedule A – Summary
For each part of the Summary Schedule, BHCs, SLHCs and IHCs must submit supporting documentation
that clearly describes the methodology used to produce the BHC’s, SLHC’s or IHC’s projections. The
supporting documentation should include the following:
	
Policies	and	Procedures
BHCs, SLHCs and IHCs should submit all policies and procedures related to the capital adequacy
process, including the BHC’s, SLHC’s or IHC’s model risk-management policies. The model risk
management policies should provide the BHC’s, SLHC’s or IHC’s general framework for model
development, implementation and use; model validation, and governance policies and controls
(consistent with supervisory guidance on model risk management), including oversight by specifying
criteria and controls across various stages of the model lifecycle (Identification; Inventory/ Tracking;
Development and Documentation; Independent Validation; Approval for Implementation; Ongoing
monitoring; Model Retirement).
Documentation	of	Risk	Measurement	Practices
Capital plan submissions should include documentation of key risk identification and measurement
practices supporting the BHC-wide or IHC-wide stress testing required in the capital plans. BHC and
IHC submissions should also include internal documentation describing the BHC’s or IHC’s framework
for development, calibration, estimation, validation, oversight, and escalation of key risk identification
and measurement practices. As noted above, an assessment of the robustness of these practices is a
critical aspect of the supervisory assessment of capital planning processes as outlined in SR 15-18 and
15-19.
Model	and	Methodology	Inventory	Mapping	to	FR	Y‐14A
BHCs, SLHCs and IHCs should submit an inventory of all models and methodologies used to estimate
losses, revenues, expenses, balances, and risk-weighted assets (RWAs) and the status of
validation/independent review for each. The inventory should include mapping that clearly conveys
the methodology used for each FR Y-14A product line under each stress scenario.
Methodology	Documentation
BHCs, SLHCs and IHCs should include in their capital plan submissions thorough documentation that
describes and makes transparent key methodologies and assumptions for performing stress testing on
their portfolios. This documentation should describe how the BHC, SLHC or IHC translated the
macroeconomic factors (or market shock for the Trading and Counterparty Risk sections) associated
with the scenario into the BHC’s, SLHC’s or IHC’s projections and technical details of any underlying
statistical methods used, including information on model validation and independent review. Where
judgment is an essential part of the projection, the methodology documentation should demonstrate
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the rationale and magnitude, as well as the process involved to ensure consistency of projections with
scenario conditions. Methodology documentation should include, at a minimum, the following
documents:


Methodology	and	Process	Overview
BHCs, SLHC’s and IHCs should provide documentation that describes key methodologies,
processes, and assumptions for performing stress testing on the BHC’s, SLHC’s or IHC’s
portfolios, business, and performance drivers. Documentation should clearly describe the
model-development process, the derivation of outcomes, and validation procedures, as well as
assumptions concerning the evolution of balance sheet and RWAs under the scenarios,
changing business strategies, and other impacts to a BHC’s, SLHC’s or IHC’s risk profile.
Supporting documentation should clearly describe any known model weaknesses and how
such information is factored into the capital plan.



Model	Technical	Documents
BHCs, SLHC’s and IHCs should submit model technical documentation for key models used to
performing stress testing on the BHC’s, SLHC’s or IHC’s portfolios. The documentation should
include:
o A description of the model methodology;
o An explanation of the theory, logic, and design underlying the model methodology and
support from published research and sound industry practice;
o A discussion of historical data set construction, including data sources, adjustments to
the data set, and documentation validating the use of any external data;
o The rationale for portfolio segmentation and a discussion on how a particular
methodology and model captures the key characteristics and the unique risk drivers of
each portfolio segment;
o A description of model selection and specification, variable choice, and estimation
methodology, including the statistical results used to arrive at the selected model;
o An analysis of the model output, including the congruence of inputs with the assumed
economic scenario, the justification of any qualitative adjustment, along with the
statistical analysis used to support the model output; and
o A model inventory log specifying, at a minimum, the model’s version, the date of model
approval, the date of its last revision, its intended use, the name of its model owner and
developer, the model’s priority, the date of the model’s last independent validation, and
the date of the model’s next expected independent validation.
If third-party models are used, the documentation should describe how the model was
constructed, validated, and any known limitations of the model. Documentation should clearly
describe assumptions concerning new growth and changes to credit policy. Supporting
documentation should transparently describe internal governance around the development of
comprehensive capital plans. Documentation should demonstrate that senior management has
provided the board of directors with sufficient information to facilitate the board’s full
understanding of the stress testing used by the firm for capital planning purposes.



Model	Validation	and	Independent	Review
Models employed by BHCs, SLHCs and IHCs (either developed internally or supplied by a
vendor) should be independently validated or otherwise reviewed in line with model risk
management expectations presented in existing supervisory guidance, including Supervisory
Letter SR 11-7. Institutions should provide model validation documentation on the following
elements: conceptual soundness, inputs, transparency, implementation, reporting, model
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robustness and limitations, use of expert judgment, exception reports, outcomes analysis (back
testing and/or benchmarking) and qualitative adjustments.
Validation documentation should include the BHC’s, SLHC’s or IHC’s assessment of the
vulnerability of their models to error, an understanding of any of their other limitations, and
consideration of the risk to the BHC, SLHC or IHC should estimates based on those models
prove materially inaccurate. Specifically, validation reviews should examine the efficacy of
model use in both base case and stress scenarios. While the use of existing risk measurement
models and processes provides a useful reference point for considering stress scenario
potential loss estimates, validation efforts should consider whether these processes generate
outputs that are relevant in a stressful scenario or if the use of models should be supplemented
with other data elements and alternative methodologies. To the extent available, the above
items should also be provided for any vendor supplied models used by the BHC, SLHC or IHC,
along with any third party validation documentation available for the vendor supplied model.


Audit	Reports
BHCs, SLHCs and IHCs should submit audit reports from their internal audit of the capital
adequacy process including reviews of the models and methodologies used in the process. (See
“Capital	Planning	at	Large	Bank	Holding	Companies:	Supervisory	Expectations	and	Current	
Range	of	Practice”).



Results	Finalization	and	Challenge	Materials
BHCs, SLHCs and IHCs should ensure that they have sound processes for review, challenge and
aggregation of estimates used in their capital planning processes. BHCs, SLHCs and IHCs should
submit documentation providing transparency into the review, challenge, and aggregation
processes and the finalization of results.

Within this methodology documentation, BHCs, SLHCs and IHCs should provide credible support for
all assumptions used to derive loss estimates, including assumptions related to the components of loss,
severity of loss, and any known weaknesses in the translation of assumptions into loss estimates.
BHCs, SLHCs and IHCs should demonstrate that these assumptions are clearly conditioned on the
stated macroeconomic scenario, are consistent with stated business strategies, and reflect the
competitive environment of each business line. If firm-specific assumptions (other than broad
macroeconomic assumptions) are used, also describe these assumptions and how they relate to
reported projections. If the BHC, SLHC or IHC models rely upon historical relationships, provide the
historical data and clearly describe why these relationships are expected to be maintained in each
scenario. The impact of assumptions concerning new growth or changes to credit policy on forecasted
loss estimates relative to historical performance should be clearly documented.
While judgment is an essential part of risk measurement and risk management, including for loss
forecasting, BHCs, SLHCs and IHCs should not be over-reliant on judgment to prepare their loss
estimations without providing documentation or evidence of transparency and discipline around the
process. BHCs, SLHCs and IHCs should adequately support their judgments and should ensure that
judgments are in line with scenario conditions. BHCs, SLHCs and IHCs should be consistently
conservative in the assumptions they make to arrive at loss rates. Where appropriate, documentation
should quantify the impact of qualitative adjustments from modeled output.
Furthermore, within this methodology documentation, BHCs, SLHCs and IHCs should include a
thorough discussion of any material deviations from the instructions and how the materiality of such
deviations was decided upon.
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Additional	information	to	be	included	in	the	methodology	documentation	is	described	in	more	detail	in	
sections	A.1	–	A.7	below.	
Consolidated	Pro	Forma	Financials	Methodology
BHCs, SLHCs and IHCs should submit documentation that describes (1) how the various balance sheet
and income statement line items were developed and reported, (2) the specific assumptions used to
calculate regulatory capital, including a discussion of any proposed capital distributions, and (3) any
other information necessary to understand the BHC’s, SLHC’s or IHC’s capital calculations (e.g.,
calculations related to the projections of the deferred tax asset or servicing assets that may be
disallowed for regulatory capital purposes). Additional	information	to	be	provided	as	part	of	this	
documentation	is	outlined	in	section	A.1	below	for	the	FR	Y‐14A	Income	Statement,	Balance	Sheet,	and	
Capital	sub‐schedules.	
Governance	
BHCs, SLHCs and IHCs should include in their submission supporting documentation that
transparently describes internal governance around the development of stress testing models and
methodologies, and discuss how the stress testing methodologies have been implemented in the BHC’s,
SLHC’s or IHC’s existing firm-wide risk management practices. Furthermore, documentation should
include a discussion of the stress testing outcomes in terms of the nature of the portfolio and the
modeled scenario. The BHC, SLHC or IHC should demonstrate that senior management provided the
board of directors with sufficient information to facilitate the board’s full understanding of the stress
testing used by the firm for capital planning purposes and allow for the appropriate level of challenge
of assumptions and outcomes.
A.1	–	Income	Statement,	Balance	Sheet,	and	Capital	
Income	Statement,	Balance	Sheet,	and	Capital	Sub‐schedules
BHCs, SLHCs and IHCs should submit supporting documentation that clearly describes the
methodologies used to make the loss, reserve change, and revenue projections that underlie the pro
forma projections of equity capital. BHCs, SLHCs and IHCs may submit separate documents for
different models/methodologies. Each BHC, SLHC or IHC should include in its supporting
documentation a clear description of how the various balance sheet and income statement line items
were reported.
Provide information on the specific assumptions used to calculate regulatory capital, including a
discussion of any proposed capital distributions. When appropriate, clearly state assumptions related
to the corporate tax rate and the evolution of the deferred tax assets. In situations where the BHC,
SLHC or IHC chooses not to project components of the balance sheet, those components should be held
constant at the last current level and the BHC, SLHC or IHC should explain why the zero delta
assumption is appropriate in the given scenario.
BHCs, SLHCs and IHCs should submit any other information and documentation necessary to support
or understand its capital calculations. For example, a BHC, SLHCs or IHC could show the calculations
related to the projections of the deferred tax asset or servicing assets that may be disallowed for
regulatory capital purposes. Where applicable, BHCs, SLHCs and IHCs should link the additional
supporting documentation to the Summary Memo of Capital Methodology and Assumptions and the
Capital sub-schedule.
IntraLinks	Instructions:	When uploading the supporting documentation to the IntraLinks
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collaboration site, supporting documents for this specific area should be categorized as follows using
the metadata tags provided:
Supporting	Materials		Consolidated	Pro	Forma	Financials	Methodology		General		
If a BHC, SLHC or IHC submits separate documents for different models and/or methodologies, please
identify the model and/or methodology in the Comment field.
	
A.2	–	Retail	
BHCs, SLHC and IHCs should submit separate documentation for their Retail-related projections. A
BHC, SLHC or IHC may submit separate documents for different models and/or methodologies.
Documentation should be submitted for all aspects of the retail portfolio, including purchased credit
impaired loans and mortgage repurchase risk. Mortgage repurchase documentation should include
descriptions of all important assumptions made in each scenario, including, but not limited to,
assumptions about legal process outcomes and counterparty behavior. All retail documentation should
include documentation of assumptions, governance, validation and independent review as outlined in
the Supporting Documentation section of the Overview.
	
IntraLinks	Instructions:	When uploading the supporting documentation to the IntraLinks
collaboration site, supporting documents for this specific area should be categorized as one of the
following three document types (defined in the CCAR 2016 Summary Instructions and Guidance)
using the metadata tags provided:
Supporting	Materials		Methodology	and	Process	Overview		Retail	
Supporting	Materials		Methodology	Technical	Document		Retail	
Supporting	Materials		Model	Validation		Retail	
If a respondent submits separate documents for different models and/or methodologies, please
identify the model and/or methodology in the Comment field
	
A.3	–	Wholesale	
BHCs, SLHCs and IHCs should submit separate documentation for their Wholesale (Corporate and
CRE) loan balances and loss projections. A BHC, SLHC or IHC may submit separate documents for
different models and/or methodologies. BHCs, SLHCs and IHCs should include supporting
documentation that describes the key methodologies and assumptions for performing stress testing on
each wholesale portfolio. Documentation should include an index of documents submitted, a general
overview document providing a broad summary of the stress testing methodologies utilized, and
detailed supporting documentation that clearly describe the model development process, the
derivation of outcomes, and validation procedures as outlined below. The methodologies’ formulaic
specification, assumptions, numerical techniques, and approximations should be explained in detail
with particular attention to both their merits and limitations.
Specifically, documentation should include:
• Discussion of historical data set construction, including data sources, adjustments to the data
set, and documentation validating the use of any external data.
• Time period of model calibration.
• Rationale for portfolio segmentation and a discussion on how a particular methodology and
model captures the key characteristics and the unique risk drivers of each portfolio segment.
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•

•
•
•

A description of how the loss estimates appropriately capture the severity of the
macroeconomic scenario, reflecting both industry and borrower characteristics.
Documentation should include a justification for explanatory variables selected, including
coefficients from statistical models, measures of their statistical significance, and qualitative
assessments where appropriate. Where relevant, descriptive statistics, including their mean,
median, minimum, maximum, and standard deviation should be outlined.
Step-by-step examples of loss calculation, including a transparent breakdown of all
components of forecasted loss (i.e., probability of default, severity of loss, exposure at default)
and how each component is adjusted for the given macroeconomic scenario.
Discussion of how losses were distributed to each quarter in the forecasted period as it relates
to changes in the macroeconomic factors within the modeled scenario.
Qualitative or quantitative adjustment to main model output. Firms should perform preadjustment/post-adjustment loss analysis and supply that analysis for material disparity.

Where the current total balances in the wholesale line items do not tie directly to the corresponding
category on the FR Y-9C, BHCs, SLHCs and IHCs should provide a reconciliation which accounts for all
wholesale balances. To the extent that loss projection line items include the consolidation of various
loan portfolios which have different risk characteristics, supporting documentation should break out
the relevant sub- portfolio losses. Furthermore, BHCs, SLHCs and IHCs should provide supporting
documentation and forecasts for any wholesale loan portfolios acquired after the beginning quarter of
the stress scenario and/or for loans covered by loss sharing agreements with the FDIC.
IntraLinks	Instructions:	When uploading the supporting documentation to the IntraLinks
collaboration site, supporting documents for this specific area should be categorized as one of the
following three document types (defined in the CCAR 2016 Summary Instructions and Guidance)
using the metadata tags provided:
Supporting	Materials		Methodology	and	Process	Overview		Wholesale	
Supporting	Materials		Methodology	Technical	Document		Wholesale	
Supporting	Materials		Model	Validation		Wholesale	
If a respondent submits separate documents for different models and/or methodologies, please
identify the model and/or methodology in the Comment field.
	
	
A.4	–	Loans	Held	for	Sale	and	Loans	Accounted	for	Under	the	Fair	Value	Option		
BHCs, SLHCs and IHCs should submit separate documentation for their Fair Value Option and Held for
Sale retail and wholesale loans. A respondent may submit separate documents for different models
and/or methodologies. The documentation should include:
• Total loss and outstanding fair market value balances segmented by Commercial/Wholesale,
Commercial Real Estate and Retail along with explanation as to the main drivers of loss for each
category noted above.
• Please document the amount of funded and non-funded commitments for wholesale loans and for
retail loans please include the average amount of loans that had been rejected or were in not in
conformance with agency standards.
• An attestation to completeness: describe the process and governance & oversight for ensuring the
full set of positions were accounted for and included,
• Documentation should clearly make note of instances where different methodologies were used
across different business lines with like assets,
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•
•
•
•
•

Documentation should make note where judgment was used in defining and allocating exposure,
Where shocks were used that differed from prescribed shocks,
Document approach and asset coverage under these approaches,
Describe any additional broadening or simplification of the scenario done to get the requisite
amount of granularity needed to run to scenario,
Scenario design and choice for BHC or IHC scenario and method of application compared to the
FRB scenario.

IntraLinks	Instructions:	When uploading the supporting documentation to the IntraLinks
collaboration site, supporting documents for this specific area should be categorized as one of the
following three document types (defined in the CCAR 2016Summary Instructions and Guidance)
using the metadata tags provided:
Supporting	Materials		Methodology	and	Process	Overview		Wholesale	or	Retail	
Supporting	Materials		Methodology	Technical	Document		Wholesale	or	Retail	
Supporting	Materials		Model	Validation		Wholesale	or	Retail	
If a respondent submits separate documents for different models and/or methodologies, please
identify the model and/or methodology in the Comment field.
	
A.5	–	AFS/HTM	Securities	
For 2019 CCAR cycle, BHCs and IHCs should continue to submit supporting documentation on their
OCI and OTTI projections. Starting from 2020 CCAR cycle, BHCs and IHCs that have not adopted ASU
2016-13 should continue to submit supporting documentation on their OCI and OTTI projections;
BHCs and IHC that have adopted ASU 2016-13 should submit supporting documentations on their OCI,
expected credit loss and provision projections. A BHC or IHC documentation should include
documentation of methodologies/models, assumptions, governance, validation and independent
review as outlined in the Supporting Documentation section of the Overview. A BHC or IHC may
submit separate documents for different models and/or methodologies.
The documentation should, at a minimum, address the questions outlined below by major
product/portfolio type (e.g., non-agency residential mortgage-backed securities (RMBS), commercial
mortgage-backed securities (CMBS), auto asset-backed securities (ABS), corporate bonds, etc.). 	
	
Projected	OTTI	for	AFS	Securities	and	HTM	Securities	by	CUSIP		
OTTI	Methodology40
• Describe the model/methodology used to develop stressed OTTI losses. Please state whether a
vendor or proprietary model was used.
• If a vendor model was used, please provide the name of the vendor model. If a vendor model
was used, has the BHC, SLHC or IHC performed an independent review of the vendor model?
• What data source(s) was used to estimate the model?
• What were the key inputs/variables and how were these determined? (e.g., how were default,
severity, and other elements determined? What were the key inputs in determining default,
severity, and other elements? What were the key assumptions and how were these
assumptions determined?)
• If using a cash flow model, was a vendor or proprietary model used? If using a vendor model,
                                                            
The request for information associated with OTTI methodology will be eliminated upon full adoption of ASU
2016-13.
40

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please provide the name of the vendor and model.
How did the model/methodology (whether vendor or proprietary) incorporate
macroeconomic assumptions?
• If relevant, how were macroeconomic assumptions (as prescribed under the supervisory stress
scenario) used to determine projected collateral default and severity?
• Were all securities reviewed for impairment? If not, describe the rationale, decision rule, or
filtering process.
• If the threshold for determining OTTI on structured products was based on a loss coverage
multiple, describe the multiple used.
• If OTTI was estimated for multiple quarters, describe the process for determining OTTI in each
period of the forecast time horizon.
• Is the BHC, SLHC or IHC using shortcuts or rules of thumb to recognize the OTTI charges for
this analysis or going through the BHC’s, SLHC’s or IHC’s normal process for recognizing OTTI
charges? If using shortcuts or rules of thumb, state how this process differs from the normal
process for recognizing OTTI charges.
Fair	Market	Value	Determination	
• If more than one third-party vendor is used as the principal pricing source for a given security,
what are the criteria for determining the final price? (e.g., is a mean, median, weighting scheme
or high/low price taken?) Is there a hierarchy of sources? If appropriate, describe responses by
major product or portfolio type (e.g., non-agency RMBS, CMBS, Consumer ABS).
• If an internal model is used as the principal pricing source for a given security, are prices (from
an internally created model) compared with third party vendor prices? If so, which vendors
are used? If prices are not compared with third party vendors, state the reason. If appropriate,
describe responses by major product/portfolio type (e.g., non-agency RMBS, CMBS, Consumer
ABS.).
• Describe any additional adjustments made to prices determined by internal model(s) and/or
third parties. How is the ultimate price determined?
• If an internal model is used as the principal pricing source for a given security, what are the
primary market pricing variables used for fair value estimation?
• Describe briefly the BHC’s, SLHC’s or IHC’s price validation and verification process. Provide
readily available documentation related to the BHC’s, SLHC’s or IHC’s price validation and
verification process.
•

Projected	OCI	and	Fair	Market	Value	for	AFS	Securities	
 Describe the model/methodology used to develop stressed OCI losses. If appropriate, describe
responses by major product or portfolio type (e.g., non-agency RMBS, CMBS, Consumer ABS).
State whether the same model was used to derive OTTI losses. If not, detail the specific
model/methodology and rationale for utilizing a different model.
 Detail if a vendor or proprietary model was used. If a vendor model was used, provide the
name of the vendor model. If a vendor model was used, has the BHC, SLHC or IHC performed an
independent review of the vendor model?
 What data source(s) was used to estimate the model?
 What were the key inputs/variables and how were these determined? (e.g., how were fair
value losses, and other elements determined?) What were the key inputs in determining OCI
loss and how were they determined?
 If using a cash flow model, was a vendor or proprietary model used? If using a vendor model,
please provide the name of the vendor and model.
 How did the model/methodology (whether vendor or proprietary) incorporate
macroeconomic assumptions? How were macroeconomic assumptions (as prescribed under
the supervisory stress scenario) used to determine projected OCI?
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 Were all securities reviewed for OCI? If not, describe the rationale, decision rule, or filtering
process. If OCI was estimated for multiple quarters, describe the process for determining OCI
in each period of the forecast time horizon.
 Is the BHC, SLHC or IHC using shortcuts or rules of thumb to recognize the OCI charges for this
analysis or going through the BHC’s, SLHC’s or IHC’s normal process for recognizing OCI
charges? If using shortcuts or rules of thumb, state how this process differs from the normal
process for recognizing OCI charges.
	
Expected Credit Loss and Provision for Credit Loss 


Describe the models/methodologies used to estimate expected credit losses and provision by
major product or portfolio type. Documentation should include descriptions of all important
assumptions, in particular the scenario assumptions and development process for expected
credit losses and provision. 	

	
	
IntraLinks	 Instructions: When uploading the supporting documentation to the IntraLinks
collaboration site, supporting documents for this specific area should be categorized as one of the
following three document types (defined in the CCAR 2016 Summary Instructions and Guidance)
using the metadata tags provided:
Supporting	Materials		Methodology	and	Process	Overview		Securities	
Supporting	Materials		Methodology	Technical	Document		Securities	
Supporting	Materials		Model	Validation		Securities	
If a respondent submits separate documents for different models and/or methodologies, please
identify the model and/or methodology in the Comment field.
	
	
A.6	–	Trading	
•
•

•
•
•

 

Documentation should include supporting details explaining the main drivers and attribution
of loss for the overall trading and MTM loss estimate, and for each respective primary
risk/business unit area details on the loss attribution by the primary risk factors.
Documentation should provide a complete and technical definition of second and higher order
risk factors (cross gamma, vanna, etc.) and describe the methods undertaken by the firm to
estimate the cross gamma and higher order effects.
 Estimate the contribution to total losses from higher-order risks.
Describe the evolution of risk per each risk area two weeks before and after the submission
date, i.e. make note of positions that may expire or terminate within this time frame that
significantly alters a risk profile.
Describe the process and governance & oversight for ensuring the full set of positions were
accounted for and included and also please make note of differences in the products and/or
exposures included in the FR Y-14Q vs. the FR Y-14A.
A detailed and technical description of modeling methods (including pricing models) used,
 Documentation should clearly make note of instances where different
methodologies were used across different business lines with like assets.
 Document approach (full revaluation vs. grid based approach, e.g.) and asset
coverage under these approaches,
 Please identify those products or exposures where the firm used models or
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•
•
•
•

systems that were outside of the normal routine stress testing framework for
the FRB stress scenario and indicate if they were reviewed or validated by an
independent Model Review function.
The decision-making used for allocating exposures according to risk area. Documentation
should make note where judgment was used in defining and allocating exposure per each risk
area.
Where shocks were used that differed from prescribed shock
Describe any additional broadening or simplification of the scenario done to get the requisite
amount of granularity needed to run to scenario,
Scenario design and choice for BHC or IHC scenario and method of application compared to the
FRB scenario.

	
IntraLinks	 Instructions: When uploading the supporting documentation to the IntraLinks
collaboration site, supporting documents for this specific area should be categorized as one of the
following three document types (defined in the CCAR 2016 Summary Instructions and Guidance)
using the metadata tags provided:
Supporting	Materials		Methodology	and	Process	Overview		Trading	
Supporting	Materials		Methodology	Technical	Document		Trading	
Supporting	Materials		Model	Validation		Trading	
If a respondent submits separate documents for different models and/or methodologies, please
identify the model and/or methodology in the Comment field.
	
	
A.7	–	Counterparty	Credit	Risk	
	
Instructions related to supporting documentation requirements for FR Y-14A Schedule A.5 can be
found in the Supporting Documentation appendix of the FR Y-14Q instructions.
A.8	–	Operational	Risk	
The reporting institution should provide any supporting information including statistical results, data,
summary tables, and additional descriptions in a separate document and cross reference the document
to the respective question/item. BHCs, SLHCs and IHCs may submit separate documents for different
models and/or methodologies.
Documentation
Generally, a BHC, SLHC or IHC should have robust internal controls governing its operational risk loss
projection methodology and process components, including sufficient documentation, model
validation and independent review. Supporting documentation should cover all models, loss and
resource forecasting methodologies and processes. Adequate documentation includes comprehensive
and clear policies and procedures. For models, adequate documentation includes specific delineation
of all key assumptions for projecting operational losses under each scenario, a description of the
underlying operational risk data used to determine projected losses and the approach for translating
the data into loss projections. If a budgeting process was used, the BHC, SLHC or IHC should describe
the budgeting process and provide specific detail on how operational losses are estimated. Adequate
documentation includes articulating the models’ vulnerability to error, and estimates of an error’s
impact should parameter specifications prove inaccurate. Documentation of all models should clearly
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identify the exact statistical process employed by the BHC, SLHC or IHC including:
1. How the current set of explanatory factors was chosen, what variables were tested and then
discarded, and how often the set of possible explanatory factors is reviewed and, if
appropriate, revised;
2. If applicable, description of work the BHC, SLHC or IHC has done to assess relationships
between macroeconomic factors and operational risk losses, including relationships that were
found to have the highest level of dependency, a summary of statistical results, and how these
results were incorporated in the estimates;
3. A discussion of how pending litigation and reserves for litigation were incorporated into
operational loss projections for all requested scenarios;
4. A detailed, transparent, and credible description of the foundation, approach, and process for
making management adjustments to modeled results;
5. A description of the methodology for allocating an operational loss amount to a particular
quarter;
6. An explanation summarizing the reasonableness of results, how they differ from expectations,
and what the BHC, SLHC or IHC does when the results are deemed "unreasonable";
7. A description of internal controls that ensure the integrity of reported results and that all
material changes to the process and its components are appropriately reviewed and approved.
BHCs, SLHCs and IHCs should ensure that change control principles apply to forecasting
models used in the stress scenario analysis program, including processes that rely on
management judgment;
8. An assessment of how effective or accurate the model is;
9. Identification of possible drawbacks and limitations of the selected approach.
IntraLinks	Instructions:	When uploading the supporting documentation to the IntraLinks
collaboration site, supporting documents for this specific area should be categorized as one of the
following three document types (defined in the CCAR 2016 Summary Instructions and Guidance)
using the metadata tags provided:
Supporting	Materials		Methodology	and	Process	Overview		Operational	Risk	
Supporting	Materials		Methodology	Technical	Document		Operational	Risk	
Supporting	Materials		Model	Validation		Operational	Risk	
If a respondent submits separate documents for different models and/or methodologies, please
identify the model and/or methodology in the Comment field.
	
A.9	–	Pre‐Provision	Net	Revenue	(PPNR)	
Each methodological memo should clearly describe how a BHC, SLHC or IHC approached the PPNR
projection process and translated macro-economic factors into the reported projections. Separate
documents may be submitted for different models and/or methodologies.
Projected	Outcomes
1) Provide an explanation summarizing the reasonableness of projected outcomes relative to
the stated macroeconomic scenario, business profile, as well as regulatory and competitive
environment. Especially in the more adverse scenario(s), include substantial supporting
evidence for PPNR estimates materially exceeding recently realized values.
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2) BHCs, SLHCs and IHCs should discuss linkages between PPNR projections and the balance
sheet as well as other exposure assumptions used for related loss projections.
3) Include discussion of PPNR outcomes by component (i.e. Net Interest Income, Non Interest
Income, and Non Interest Expense) and by major source of each component (e.g. by major
balance/rate category, type of revenue/expense, and/or business activity).
4) Consideration should be given to how changes in regulation will impact the BHC’s, SLHC’s or
IHC’s revenues and expenses over the projection period. The memo should include a section
that addresses how recent or pending regulatory changes have impacted projected figures
and business strategies and in which line items these adjustments are reflected.
Models	and	Methodology
1) The documentation should include a full list of all models and parameters used to generate
projections of PPNR components for CCAR purposes and whether these models are also
used as part of other existing processes (e.g. the business-as-usual budgeting and forecasting
process). Where existing processes are leveraged, discuss how these are deemed
appropriate for stress testing purposes, including any modifications that were necessary to
fit a stressful scenario.
Also discuss those items that are particularly challenging to project and identify limitations
and weaknesses in the process.
2) Thorough discussion of use of management/expert judgment, including information about
rationale and process involved in translation of macroeconomic scenario variables into
projections of various PPNR components should be provided. Where a combination of a
modeled approach and management judgment was used to project an item, quantify the
impact of qualitative adjustments to modeled output.
3) Provide support for all key assumptions used to derive PPNR estimates, with a focus on the
link of these assumptions to projected outcomes and whether the assumptions are
consistent with the stated macroeconomic scenario, regulatory and competitive
environment as well as business strategies for each of major business activities. Document
the impact of assumptions concerning new growth, divestitures or other substantial
changes in business profile on PPNR estimates. In cases where there is a high degree of
uncertainty surrounding assumptions, discuss and reference sensitivity of projections to
these assumptions. Also ensure that all relevant macro-economic factors used for PPNR
projections are also reported on the firm submitted Scenario Schedule.
4) In addition to broad macro-economic assumptions that will guide the exercise, it is
expected that more specific assumptions will be used by BHCs, SLHCs and IHCs in
projections of PPNR, including macro-economic factors other than those provided by the
Federal Reserve System as well as BHC, SLHC and IHC specific assumptions. Such
assumptions and their link to reported figures, standardized and/or BHC/SLHC/IHC
business segments and lines should be discussed in the methodology memo.
5) Where historical relationships are relied upon (e.g. ratios of compensation expense to total
revenues), BHCs, SLHC and IHCs are expected to document the historical data used and
describe why these relationships are expected to hold true in each scenario, particularly
under adverse conditions.
6) Projecting future business outcomes inevitably relies on the identification of key
relationships between business metrics and other explanatory variables. Key limitations
and difficulties encountered by the BHC, SLHC or IHC in the process to model these
relationships should be identified and discussed in the memo.

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7) Highlight changes in various aspects of BHC’s, SLHC’s or IHC’s PPNR forecasting models
and methodology, primarily focusing on the changes that occurred since the last CCAR
submission.
	
Projections	Governance	and	Data
1) BHCs, SLHCs and IHCs are asked to describe governance aspects for the PPNR projections
development. This includes but is not limited to a description of:
a. The roles of various business lines and management teams involved in the process
b. How the projections are generated. Particular attention should be given to how
the
BHC, SLHC and IHC ensures that assumptions are consistent across
different business line projections, how assumptions are translated into
projections of revenue and expenses, and the process of aggregating and
reporting the results.
c. Senior management’s involvement of the process and the process in which
the assumptions are vetted and challenged.
Also note whether established policies and procedures are in place related to this process.
2) Also include a separate section devoted to any divergence from the instructions in
completing the PPNR sub-schedules in the FR Y-14A and FR Y-14Q Schedules. Use this
section to explain any data that is missing or not provided as requested. Use this section
to discuss major instances where judgment was used to interpret PPNR instructions.
3) Discuss general data validation and reconciliation practices here as they pertain to FR Y14Q/A submissions. PPNR is defined as the sum of net interest income and non-interest
income net of non-interest expense, with components expected to reconcile with those
reported in the FR Y-9C when adjusted for certain items (see “Commonly Used Terms and
Abbreviations” section of FR Y14-Q/A PPNR instructions for guidance for such items).
BHCs, SLHCs and IHCs are encouraged to include information allowing confirmation that
the data were reported per the PPNR definition. Documentation should discuss
consistency of a given schedule with the BHC’s, SLHC’s or IHC’s external reporting and
internal reporting and forecasting. Provide a description of broadly-defined types of
business models currently used (e.g. Asset/Liability, Relationship, Business
Product/Services/Activity as defined or named by the BHC, SLHC or IHC). Provide
reconciliation between BHC, SLHC or IHC reporting used to manage and forecast
operations and a standardized business segment/line view required for FR Y-14A
reporting. Note if allocation methodologies were used when providing data for PPNR subschedules in FR Y-14A/Q Schedules.
4) Highlight changes in various aspects of BHC’s, SLHC’s or IHC’s PPNR forecasting
governance and data, primarily focusing on the changes that occurred since the
last CCAR submission.
	
Other
1) BHCs, SLHCs and IHCs are also expected to address items requested in the Supporting
Documentation portion of the Overview section (beginning on page 4) as applicable to
PPNR if not already addressed per PPNR documentations guidance as stated above.
2) Other sections of the FR Y-14A and FR Y-14Q PPNR Instructions request additional
information and supporting documentation. Please ensure that these items are also
referenced and described in this memo. For example, include a discussion of
small/medium/large business segmentation, as noted in section “B. PPNR Projections Subschedule.”
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3) BHCs, SLHCs and IHCs are encouraged to submit any other information and documentation
(including data series) that would support the BHC’s, SLHC’s or IHC’s PPNR projections. One
example of such information would be identification and discussion of major deviations of
BHC, SLHC or IHC historical performance from forecasted figures, focusing on the last four
quarters and noting items that the BHC, SLHC or IHC regards as non-recurring and/or noncore. Where applicable, it would be useful to reference this additional supporting information
in the memo outlined above
IntraLinks	Instructions:	When uploading the supporting documentation to the IntraLinks
collaboration site, supporting documents for this specific area should be categorized as one of the
following three document types (defined in the CCAR 2016 Summary Instructions and Guidance) using
the metadata tags provided:
Supporting	Materials		Methodology	and	Process	Overview		PPNR/Balance	Sheet	
Supporting	Materials		Methodology	Technical	Document		PPNR/Balance	Sheet	
Supporting	Materials		Model	Validation		PPNR/Balance	Sheet	
If a respondent submits separate documents for different models and/or methodologies, please
identify the model and/or methodology as one of the following types in the Comment field:
1. Net interest income and banking book balances,
2. Trading and investment banking revenue and related balances, and
3. All other non-interest income, non-interest expense, and other balances.
	
A.10	–	MSR	Projection	Documentation		
Supporting documentation should address the questions outlined below.
1. Models and Methodologies
• Describe the models and related submodels that were used to complete the submission, and please
state whether the model is a third-party vendor or proprietary model.
o Income/Expense/Valuation Engine
o Prepayment Model
o Default Model
o Delinquency Model
o Hedging Simulation
• If a vendor model was used, please provide the name of the vendor model. If a vendor model was
used, has the BHC, SLHC or IHC performed an independent review of the vendor model?
• Has the model undergone rigorous model validation, with results reviewed independently of the
business line?
• Has any performance testing been conducted on the model? If so, what type of performance testing
has been conducted?
• What data sources were used to calibrate each model?
• What were the key inputs/variables and how were these determined?
• How did the model (whether vendor or proprietary) incorporate macroeconomic assumptions?
2. Assumptions

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•

•

•
•

•
•
•
•
•
•
•
•
•
•

•
•

For each quarter, what new loan capitalizations and amortizations are assumed over both the
baseline and supervisory stress scenarios?
• How were the new loan capitalization forecast assumptions developed?
• What excess spread assumptions were made with respect to new loan capitalizations in
each scenario and how was this assumption derived (e.g., historical buy-up/buy-down
grids, etc.)?
• How were HARP assumptions, if any, estimated?
• What market share is assumed, and does this change within the stress scenario?
• Does the submission include any MSR sales or purchases under the supervisory stress? If
yes, please provide detail.
What is the composition of the underlying portfolio of loans serviced for others with respect to the
following, and how does this composition change (if at all) during the supervisory stress scenario?
i. Loan type
ii. Geographical region
iii. FICO score
How were macroeconomic assumptions as prescribed under the supervisory baseline and stress
scenarios used to determine the respective projected loan prepayment, delinquency, and default
experience for each quarter?
How were macroeconomic assumptions that were not prescribed under the supervisory baseline
and stress scenarios (for example, interest rate volatility, option adjusted spreads, primary to
secondary spreads) used to determine the respective projected loan prepayment, delinquency, and
default experience for each quarter?
What are the voluntary prepayment speeds (e.g., conditional prepayment rates (CPRs) associated
with refinancing) assumed for each quarter in the respective baseline and supervisory stress
scenarios? Do not include constant default rates (CDRs).
What are the factors that drive or explain the level and trend in prepayment speeds through the
nine quarters over the baseline and supervisory stress scenarios?
What are the default rates assumed for each quarter in the respective baseline and supervisory
stress scenarios?
What are the factors that drive or explain the level and trend in default rates through the nine
quarters over the baseline and supervisory stress scenarios?
How were the assumptions regarding cost of service with respect to both the baseline and stressed
scenarios derived?
Was inflation incorporated into the projection?
What is the servicing cost structure on a per loan basis on a base and incremental basis for each
level of delinquency? What are the foreclosure costs per loan?
Does the cost structure per loan stay the same throughout the nine quarters with the number of
delinquent loans changing, or do both change?
What foreclosure time frames are used in the baseline scenario? Do these lengthen or contract in
the supervisory stress?
Is late fee income included in the submission?
• If so, what is the BHC’s, SLHC’s or IHC’s actual late fee income structure, as well as waiver
policy if applicable?
• What is the late fee income assumed in the baseline and stress scenarios?
• Is it assumed that late fees are 100% collectable in the stress scenario?
Are earnings on escrow and other balances included in the submission?
• If yes, how are the balances forecasted, and what is the crediting rate?
Is cost to finance advances to investors relating to delinquent loans incorporated in the
submission?
• If yes, how is the borrowing rate determined?
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3. Hedging and Rebalancing
• Are MSR hedges assumed to be rebalanced or rolled-over at any time during the nine quarter CCAR
horizon? How often are hedges assumed to be rebalanced or rolled-over? What is the timing of
such rebalancing or roll-over trades?
• What are the hedge rebalancing and/or roll-over rules applied during the baseline and stress
scenarios?
• Are the hedge rebalancing and/or roll-over rules applied in the baseline and stress scenarios
consistent with the firm’s risk appetite statement and Board/management approved limit
structure?
• To what degree does hedge effectiveness decline in the stress scenarios? How was this estimated?
• How is the impact of hedging instrument bid-ask spreads captured in the submission? To what
degree does the bid-ask spread widen in the stress scenario? How was this estimated?
• How does the firm account for the liquidity risk from concentrated hedge positions?
• What is assumed regarding collateral requirements?
• What are the current risk tolerance limits with respect to MSR hedging
IntraLinks	Instructions:	When uploading the supporting documentation to the IntraLinks
collaboration site, supporting documents for this specific area should be categorized as one of the
following three document types (defined in the CCAR 2016 Summary Instructions and Guidance)
using the metadata tags provided:
Supporting	Materials		Methodology	and	Process	Overview		PPNR/Balance	Sheet	
Supporting	Materials		Methodology	Technical	Document		PPNR/Balance	Sheet	
Supporting	Materials		Model	Validation		PPNR/Balance	Sheet	
In the Comment field, please identify the document as “MSR”.
	
A.11	Documenting	Consideration	of	Certain	Off‐Balance	Sheet	Risks
Supporting documentation should clearly highlight how each institution (i) identified unconsolidated
entities and sponsored products to which the Firm has potential exposure, (ii) evaluated those entities
/ sponsored products under stressed scenario conditions, and (iii) projected and reported any
associated financial losses – whether in the form of non-contractual support or reflected elsewhere in
PPNR (e.g., foregone revenue).
1. Identification:	 The submission should include a complete inventory of all off-balance sheet
entities and sponsored products. Those assessed collectively may be aggregated for the
purposes of reporting the information requested below, except that all investment management
products that seek to maintain a stable net asset value (NAV) should be listed separately. Please
include, at a minimum, the following information related to unconsolidated entities / sponsored
products:
o Product category. For example, Asset-Backed Commercial Paper conduits, Real Estate
Investment Trusts, Hedge Funds, SEC-registered mutual funds, Collective Investment
Funds, etc.
o Total assets by product or category (for those that are aggregated).
o Revenues earned by product or category for the most recent four quarters and a
description of the nature of such revenues.
o Product name and/or unique identifier for those listed separately
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o For stable NAV funds only, the regulatory framework by which each product is offered.
For example, Investment Company Act of 1940, Rule 12 CFR 9.18, etc.
Each firm should also include a brief description of the process utilized to develop the inventory.
2. Evaluation	Methodology: Clearly describe the methodology that was applied to the inventory in
order to determine the unconsolidated entities / sponsored products for which there is a
potential for non-contractual support, for example based on client expectations. This should
include even those entities / sponsored products which the firm may choose not to support but
such a decision could lead to lost revenues and/or other costs. Indicate the resulting decision for
each product or category.
3. Determination	of	Related	Losses: For each unconsolidated entity / sponsored product for which
it was determined that a client expectation of non-contractual support may exist:
a) Describe the expected impact of macroeconomic and/or idiosyncratic stress factors to
these entities / sponsored products.
 This might include, but is not limited to, market value shocks, increased
redemption activity, rollover risk, counterparty-default-related losses, etc.
 Critical assumptions such as assumed counterparty LGD rates, velocity of
redemptions amid stress, and nature of market shocks should be highlighted.
b) Describe the decision framework applied in determining whether non-contractual
support would be provided and include a discussion of the identified costs/benefits
related to each decision by major category and/or product.
c) Quantify and provide calculations of any related financial losses expected to be borne by
the firm either in the form of non-contractual support or lost revenues and
legal/operational costs and provide related calculations of those losses.
 This should include both direct impacts (e.g., product closure and/or potential
litigation costs) and indirect (i.e., second-order) impacts, such as lost revenue in
other products that results from client attrition, where a decision to not support
has been applied.
d) Clearly indicate the line items within the Y-14A summary schedule where such projected
financial losses have been recorded.
	
Schedule	B	–	Scenario	
No supporting documentation is required for this schedule.
	
	
Schedule	C	–	Regulatory	Capital	Instruments	
No supporting documentation is required for this schedule.
	
Schedule	D	–	Regulatory	Capital	Transitions		
	
Additional	Information	Required	for	SIFI	Surcharge	
In November 2011, the Basel Committee on Banking Supervision (BCBS) published its methodology
for assessing an additional loss absorbency requirement for global systemically important banks (SIFI
surcharge) that effectively serves as an extension of the capital conservation buffer. As	part	of	the	FR	
Y‐14A	filing,	each	BHC	and	IHC	must	submit	a	separate	document	that	includes	management’s	
best	estimate	of	the	likely	SIFI	surcharge	that	would	be	assessed	under	this	methodology,	along	
with	an	explanation	of	assumption	used	when	determining	the	estimate.	Any BHC or IHC not
currently designated as a global systemically important financial institution (G-SIFI) should include a
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SIFI surcharge assessment if management expects changes to its business model that would
potentially lead to the BHC’s or IHC’s designation as a G-SIFI. Supervisors will evaluate the
methodology and assumptions used by BHCs and IHCs in determining the SIFI surcharge, and may
adjust such estimates as necessary when evaluating the Revised Capital Framework transition path.
IntraLinks	Instructions:	When uploading the supporting documentation to the IntraLinks
collaboration site, supporting documents for this specific area should be categorized as one of the
following three document types (defined in the CCAR 2016 Summary Instructions and Guidance)
using the metadata tags provided:
Supporting	Materials		Methodology	and	Process	Overview		Regulatory	Capital	
Supporting	Materials		Methodology	Technical	Document		Regulatory	Capital	
Supporting	Materials		Model	Validation		Regulatory	Capital	
In the Comment field, please identify the document as “SIFI surcharge”.
Note that if this information is already included the BHC’s or IHC’s CCAR Capital Plan, then the BHC or
IHC has the option of simply including text that clearly describes location of this information (e.g. file
name, document page number, section title, etc.). If the BHC or IHC uses this option, the document
should still use the naming convention described above.
Additional	Information	Required	for	Each	Planned	Action	(Tied	to	Sub‐schedule	6)	for	FR	Y‐14A	
submission	
	
BHCs and IHCs are required to provide a detailed description of each planned action in a separate
attachment(s). The description of each planned action should include:
 Discussion of how each planned action aligns with the BHC’s or IHC’s long term business
strategy and risk appetite on a going concerns basis;
 Assessment of each planned action’s impact on the BHC’s or IHC’s capital and funding needs,
earnings, and overall risk profile;
 Assessment of market conditions and market capacity around each planned action (e.g.,
planned sale size and the availability and appetite of buyers and other potential sellers);
 Assessment of any potential execution risks to each planned action (e.g., contractual,
accounting or structural limitations). The estimation of execution risk should be well
documented for each planned action that are to occur;
Discussion of any recent transactions conducted either by the BHC or IHC or by other institutions that
would demonstrate or support the BHC’s or IHC’s ability to execute each planned action at the level of
impact projected. 	
IntraLinks	Instructions:	When uploading the supporting documentation to the IntraLinks
collaboration site, supporting documents for this specific area should be categorized as follows
using the metadata tags provided:
Supporting	Materials		Methodology	and	Process	Overview		Regulatory	Capital	
In the Comment field, please identify the document as “Planned Capital Action” and include the
appropriate “Action #” in column A of the Planned Actions Sub-schedule.
Included below are examples of other supporting documentation which should be included along with
the description of each planned action:
 Detailed information on planned sales such as risk profile and size of the positions, indicative
term sheets and contracts; potential buyer information; current marked to market (MTM),
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






support for the execution price; potential associated loans, financing, or liquidity credit
support arrangements; potential buy back commitments; and impact on any offsetting
positions. If similar recent transactions have taken place, BHCs and IHCs should provide
information as a point of reference. BHCs and IHCs should also describe any challenges that
may be encountered in executing the sale.
Detailed information on planned unwinds, such as risk profile and size of the positions, profit
and loss (P&L) impact at execution or in the future; funding implications; impact on any
offsetting positions; and trigger of consolidation or on-boarding of the underlying assets.
Detailed information on planned run-offs, such as risk profile and size of the positions, impact
on any offsetting positions; details on trades; and maturity dates.
Detailed information on planned hedging, such as indicative term sheets and contracts; P&L
impact at execution or during life of the hedges; and impact on counterparty credit RWA.
Detailed information on changes to risk-weighted assets calculation methodologies, such as
which data or parameters would be changed, whether the firm has submitted model
application to its supervisors, and remaining work to be completed and expected completion
date.
Detailed information on expanded use of clearing houses, such as types of products to be
cleared and central counterparties to be used.

BHCs and IHCs should also provide detailed information on any alternative Regulatory Capital
Transitions action plans in the event the firm falls short of the targets outlined in the Capital Plan, and
trigger events that would result in a need to pursue any alternative action plans.
	
IntraLinks	Instructions:	When uploading the supporting documentation to the IntraLinks
collaboration site, supporting documents for this specific area should be categorized as follows using
the metadata tags provided:
Supporting	Materials		Methodology	and	Process	Overview		Regulatory	Capital	
In the Comment field, please identify the document as “Regulatory Capital Transitions action plan”.
	
Schedule	E	–	Operational	Risk	
No supporting documentation is required for this schedule. 

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