Reporting

Systemic Risk Report

FRY15_20200630_i

Reporting

OMB: 7100-0352

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Board of Governors of the Federal Reserve System

Instructions for the Preparation of

Systemic Risk Report
Reporting Form FR Y-15
Effective June 2020

Contents

General Instructions for the Preparation of Systemic Risk Report

.............................................................................................................................. GEN-1
Where to Submit the Report ............................................................................................................... GEN-3
When to Submit the Report ................................................................................................................ GEN-3
How to Prepare the Report ................................................................................................................. GEN-3
Who Must Report

Line Item Instructions for the Preparation of Systemic Risk Report

..................................................................................................................... A-1
Schedule B—Interconnectedness Indicators .............................................................................................. B-1
Schedule C—Substitutability Indicators .................................................................................................... C-1
Schedule D—Complexity Indicators ........................................................................................................ D-1
Schedule E—Cross-Jurisdictional Activity Indicators ................................................................................. E-1
Schedule F—Ancillary Indicators ............................................................................................................. F-1
Schedule G—Short-Term Wholesale Funding Indicator ............................................................................ G-1
Schedule H—FBO Size Indicator ............................................................................................................. H-1
Schedule I—FBO Interconnectedness Indicators ........................................................................................ I-1
Schedule J—FBO Substitutability Indicators ............................................................................................. J-1
Schedule K—FBO Complexity Indicators ................................................................................................ K-1
Schedule L—FBO Cross-Jurisdictional Activity Indicators ........................................................................ L-1
Schedule M—FBO Ancillary Indicators .................................................................................................. M-1
Schedule N—FBO Short-Term Wholesale Funding Indicator .................................................................... N-1
Optional Narrative Statement—Optional Narrative Statement .............................................................. ONS-1
Schedule A—Size Indicator

Glossary

.................................................................................................................... GL-1
Assets under Administration ................................................................................................................. GL-1
Assets under Custody ........................................................................................................................... GL-1
Bank Holding Company ....................................................................................................................... GL-1
Brokered Deposit .................................................................................................................................. GL-1
Brokered Sweep Deposit ....................................................................................................................... GL-1
Category I Banking Organization .......................................................................................................... GL-1
Assets under Management

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FR Y-15

June 2020

Contents
......................................................................................................... GL-1
Category III Banking Organization ........................................................................................................ GL-2
Central Counterparty ............................................................................................................................ GL-2
Certificate of Deposit ........................................................................................................................... GL-2
Commercial Paper ................................................................................................................................ GL-2
Consolidated Subsidiary ....................................................................................................................... GL-2
Covered Asset Exchange ....................................................................................................................... GL-2
Covered Savings and Loan Holding Company ........................................................................................ GL-2
Custodian ............................................................................................................................................ GL-2
Non-U.S. affiliate ................................................................................................................................. GL-2
Qualifying Cash Variation Margin ......................................................................................................... GL-2
Secured Funding Transaction ................................................................................................................ GL-3
Short Position ...................................................................................................................................... GL-3
Unsecured Wholesale Funding .............................................................................................................. GL-3
U.S. Bank Holding Company ................................................................................................................ GL-3
U.S. Covered Savings and Loan Holding Company ................................................................................. GL-3
Wholesale Customer or Counterparty .................................................................................................... GL-3
Category II Banking Organization

Edits
Quality Edits ...................................................................................................................................... EDIT-1
Validity Edits ...................................................................................................................................... CHK-1

CONTENTS-2
June 2020

FR Y-15

INSTRUCTIONS FOR PREPARATION OF

Systemic Risk Report
FR Y-15

General Instructions
Who Must Report
A. Reporting Criteria
The following banking organizations must file the Systemic Risk Report (FR Y-15) as of the last calendar
day of March, June, September, and December:
(1) U.S. Holding Companies. U.S. bank holding companies (BHCs) and U.S. covered savings and loan
holding companies (SLHCs)1 that have total consolidated assets of $100 billion or more, must file
Schedules A through G of the FR Y-15, subject
to applicable phase-in arrangements. Only the top
tier of a multi-tiered holding company that meets
these criteria must file.
(2) U.S.-Based Organizations Designated as Global
Systemically Important Banks. Any BHC organized under the laws of the U.S. or any of the
states therein that was identified as a global systemically important bank (G-SIB) based on their
most recent method 1 score calculation2 must file
Schedules A through G of the FR Y-15 even if
they do not meet the consolidated assets
threshold.
(3) Foreign Banking Organizations. Foreign banking
organizations (FBOs) with combined U.S. assets
of $100 billion or more must file schedules H
through N of the FR Y-15. FBOs must report
Schedules H through N on behalf of their U.S.
intermediate holding company (IHC), if any, and
1. 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.
2. See 12 CFR 217.402.

their combined U.S. operations. In Schedules H
through N, FBOs should report data for an IHC
in Column A, and data for the combined U.S.
operations of the FBO in Column B.
A separate FR Y-15 report must be completed for each
of the FBO's IHCs and for the FBO's combined U.S.
operations.

B. Shifts in Reporting Status
A top-tier U.S. BHC or U.S. SLHC that reaches
$100 billion or more in total consolidated assets, as of
June 30 must begin reporting the FR Y-15 in December of the same year. If a top-tier U.S. BHC or U.S.
SLHC reaches $100 billion or more in total consolidated assets due to a business combination, a reorganization, or a branch acquisition that is not a business
combination, then the holding company must begin
reporting the FR Y-15 with the first quarterly report
date following the effective date of the business combination, reorganization, or branch acquisition. If a U.S.
BHC or U.S. SLHC’s total consolidated assets should
subsequently fall to less than $100 billion for four consecutive quarters, then the holding company is no longer required to file the FR Y-15 starting with the fifth
quarter.
An FBO that reaches $100 billion or more in combined
U.S. assets as of June 30 must begin reporting the
FR Y-15 in December of the same year. If the FBO
reaches $100 billion or more in combined U.S. assets
due to a business combination, a reorganization, or a
branch acquisition that is not a business combination,
then the FBO must begin reporting the FR Y-15 with
the first quarterly report date following the effective
date of the business combination, reorganization, or
branch acquisition. If an FBO’s combined U.S. assets
should subsequently fall to less than $100 billion for
four consecutive quarters, then the FBO is no longer
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June 2020

General Instructions

required to file the FR Y-15 starting with the fifth
quarter.
A new reporting organization that does not have
12 months of data to report should use a pro-rata
approach to calculate the flow variables each quarter.
This would consist of using a pro-rata annualized factor applied to each of the flow variables until the banking organization has 4 full quarters to provide yearly
numbers.

C. Rules of Consolidation
1. U.S. BHCs, U.S. SLHCs, and IHCs
For purposes of this report, all offices (i.e., branches,
subsidiaries, variable interest entities and international
banking facilities (IBFs)) that are within the scope of
the consolidated U.S. BHC, SLHC, and IHC are to be
reported on a consolidated basis. Unless the instructions specifically state otherwise, this consolidation
shall be on a line-by-line basis, according to the caption
shown. As part of the consolidation process, the results
of all transactions and all intercompany balances (e.g.,
outstanding asset/debt relationships) between offices,
subsidiaries, and other entities included in the scope of
the consolidated U.S. BHC, SLHC, and IHC are to be
eliminated in the consolidation and must be excluded
from the FR Y-15.
Subsidiaries of Subsidiaries. For a subsidiary of a holding company that is in turn the parent of one or more
subsidiaries: (1) Each subsidiary shall consolidate its
majority-owned subsidiaries in accordance with the
consolidation requirements set forth above. (2) Each
subsidiary shall account for any investments in unconsolidated subsidiaries, corporate joint ventures over
which the holding company exercises significant influence, and associated companies according to the equity
method of accounting.
2. Combined U.S. Operations
For Column B, “combined U.S. operations” of an
FBO means the U.S. branches and agencies of the
FBO, if any, and the U.S. subsidiaries of the FBO, if
any (such as a U.S. intermediate holding company and
subsidiaries of such U.S. subsidiaries). The combined
U.S. operations of an FBO does not include any section 2(h)(2) company, as defined in section 2(h)(2) of
the Bank Holding Company Act (12 U.S.C. 1841(h)(2)).

The parent FBO should be treated as a non-U.S. affiliate when reporting the combined U.S. operations, consistent with the definition of non-U.S. affiliate in
12 CFR 252.2.
For purposes of this report, all offices (i.e., branches,
subsidiaries, variable interest entities and international
banking facilities (IBFs)) that are within the scope of
the combined U.S. operations are to be reported on a
consolidated basis. Unless the instructions specifically
state otherwise, this consolidation shall be on a line-byline basis, according to the caption shown. As part of
the consolidation process, the results of all transactions
and all intercompany balances (e.g., outstanding asset/
debt relationships) between offices, subsidiaries, and
other entities included in the scope of the combined
U.S. operations are to be eliminated and must be
excluded from the FR Y-15. The consolidation rules
described in this section apply to all FBO schedules,
except where a schedule explicitly states otherwise.
Subsidiaries of Subsidiaries. For a subsidiary of the
U.S. operations that is in turn the parent of one or
more subsidiaries: (1) Each subsidiary shall consolidate its majority-owned subsidiaries in accordance
with the consolidation requirements set forth above.
(2) Each subsidiary shall account for any investments
in unconsolidated subsidiaries, corporate joint ventures over which the combined U.S. operations exercises significant influence, and associated companies
according to the equity method of accounting.
When reporting FBO schedules on this form, references to “banking organization,” “reporting group,” or
“respondent” refer to the FBO’s IHC for Column A or
combined U.S. operations for Column B, respectively.

D. Exclusions from coverage of the consolidated
report
The following instructions apply to BHCs, SLHCs,
and FBOs (for their IHCs and combined U.S.
operations):
Subsidiaries where control does not rest with the parent.
If control of a majority-owned subsidiary by the banking organization does not rest with the banking organization because of legal or other reasons (e.g., the subsidiary is in bankruptcy), the subsidiary is not required
to be consolidated for purposes of the report. Additional guidance on this topic is provided in accounting

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General Instructions

standards, including Financial Accounting Standards
Board (FASB) Accounting Standards Codification
(ASC) Subtopic 810-10, Consolidation—Overall.
Custody accounts. Custody and safekeeping activities
(i.e., the holding of securities, jewelry, coin collections,
and other valuables in custody or in safekeeping for
customers) must not be reflected on any basis in the
balance sheet items on the FR Y-15 unless cash funds
held in safekeeping for customers are commingled
with the general assets of the reporting holding
company. In such cases, the commingled funds would
be reported. The exclusion of custody accounts does
not apply to line items specifically capturing assets
under custody.

Where to Submit the Report

How to Prepare the Report
A. Applicability of GAAP
U.S. banking organizations and FBOs are required to
prepare and file the FR Y-15 in accordance with U.S.
generally accepted accounting principles (GAAP),
except as otherwise provided, and these instructions.
The report shall be prepared in a consistent manner.
The banking organization’s financial records shall be
maintained in such a manner and scope so as to ensure
that the FR Y-15 can be prepared and filed in accordance with these instructions and reflect a fair presentation of the financial condition and results of operations of the U.S. banking organization or the FBO, as
applicable.
Banking organizations should retain workpapers and
other records used in the preparation of this report.

Electronic Submission
All banking organizations must submit their completed report electronically. Banking organizations
should contact their district Reserve Bank or go to
www.frbservices.org/central-bank/reporting-central/
index.html for procedures for electronic submission.

When to Submit the Report
The FR Y-15 is required to be submitted as of
March 31, June 30, September 30, and December 31.
The submission date is 50 calendar days after the
March 31, June 30, and September 30 as-of dates and
65 calendar days after the December 31 as-of date.
Note that the quarterly reporting requirement became
effective starting with the June 30, 2016 as-of date.
The term “submission date” is defined as the date by
which the Federal Reserve must receive the banking
organization’s FR Y-15.
If the submission deadline falls on a weekend or holiday, the report must be received on the first business
day after the Saturday, Sunday, or holiday. Earlier submission aids the Federal Reserve in reviewing and processing the reports and is encouraged. No extensions of
time for submitting reports are granted.
The reports are due by the end of the reporting day on
the submission date (5:00 P.M. at each district Federal
Reserve Bank).

B. Report Form Captions and Instructional
Detail
No caption on the report forms shall be changed in any
way. Enter an amount or a zero for all items except in
the cases where the data are calculated automatically or
retrieved from another report. The items retrieved
from other reports are listed in the General Instructions under Section H (Data Items Automatically
Retrieved from Other Reports).
There may be areas in which a banking organization
wishes to obtain more technical detail on the application of accounting standards and procedures to the
requirements of these instructions. Such information
may be found in more detail in the GAAP standards.
Selected sections of the GAAP standards are referenced in the instructions where appropriate.
Questions and requests for interpretations of matters
appearing in any part of these instructions should be
addressed to the appropriate Federal Reserve Bank
(that is, the Federal Reserve Bank in the district where
the banking organization submits this report).

C. Rounding
Report all dollar amounts in thousands. Each banking
organization, at its option, may round the figures
reported to the nearest million, with zeros reported in
the thousands column. For banking organizations
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June 2020

General Instructions

exercising this option, amounts less than $500,000 will
be reported as zero. Rounding could result in details
not adding to their stated totals. However, to ensure
consistent reporting, the rounded detail items must be
adjusted so that the totals and the sums of their components are identical.

D. Negative Entries
Except for the item listed below, negative entries are
generally not appropriate on the FR Y-15 and should
not be reported. Hence, assets with credit balances
must be reported in liability items and liabilities with
debit balances must be reported in asset items, as
appropriate, and in accordance with these instructions.
The only items for which a negative entry may be made
are: Schedule A, item 3(b), ‘‘Regulatory adjustments;’’
Schedule F, item 4, ‘‘Total net revenue;’’ Schedule F,
item 5, ‘‘Foreign net revenue;” Schedule H, item 3(b),
“Regulatory adjustments;” Schedule M, item 4, “Total
net revenue;” and Schedule M, item 5, “Foreign net
revenue.” When a negative entry does occur for these
items, it shall be recorded with a minus (−) sign rather
than in parentheses.

E. Confidentiality
Except as otherwise noted, the collected information
will be made available to the public. The following line
items will be kept confidential until the first reporting
date after the final liquidity coverage ratio disclosure
standard has been implemented: Schedule G, items 1
through 4.
A reporting banking organization may request confidential treatment for items on the FR Y-15 if the banking organization is of the opinion that, due to the institution’s particular circumstances or activities,
disclosure of specific commercial or financial information in the report would likely result in substantial
harm to its competitive position, or that disclosure of
the submitted information would result in unwarranted invasion of personal privacy.
A request for line-item confidentiality must be submitted in writing prior to, or concurrently with, the electronic submission of the report. The request must discuss in writing the justification for which confidentiality
is requested and must demonstrate the specific nature
of the harm that would result from public release of
the information. Merely stating that competitive harm

would result or that information is personal is not
sufficient.
Information for which confidential treatment is
requested may subsequently be released by the Federal
Reserve System if the Board of Governors determines
that the disclosure of such information is in the public
interest.
For data items automatically retrieved from the Consolidated Financial Statements for Holding Companies (FR Y-9C), line-item confidentiality must be
requested in the context of the FR Y-9C. Should confidentiality for any such item be granted, confidential
status will automatically extend to the corresponding
data item on the FR Y-15 (see General Instructions,
Section H). Confidential status will also extend to any
automatically-calculated items on the FR Y-15 that
have been derived from the confidential data item and
that, if released, would reveal the underlying confidential data.

F. Verification and Signatures
Estimates. For institutions filing this report for the first
time, reasonable estimates are permitted.
Verification. All addition and subtraction should be
double-checked before the report is submitted. Totals
and subtotals should be cross-checked to corresponding items elsewhere in the report. Before a report is submitted, all amounts should be compared with the corresponding amounts in the previous report. If there are
any unusual changes from the previous report (i.e., differences that are not attributable to general organic
growth and/or standard fluctuations in the business
cycle), a brief explanation of the changes should be
provided to the appropriate Federal Reserve Bank.
Banking organizations should contact their district
Reserve Bank for information regarding the submission procedure.
Signatures. The FR Y-15 must be signed by the Chief
Financial Officer of the banking organization (or by
the individual performing this equivalent function).
For FBOs, the FR Y-15 must be signed by an authorized officer of the foreign banking organization. By
signing the cover page of this report, 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

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General Instructions

subject the officer to legal sanctions provided by
18 USC 1001 and 1007.
Banking organizations must maintain in their files a
manually signed and attested printout of the data submitted. The cover page of the submitted report should
be used to fulfill the signature and attestation requirement. This page should be attached to the printout
placed in the banking organization’s files. These
records must be kept for three years following the submission of the relevant FR Y-15 report.

G. Amended Reports
When the Federal Reserve’s interpretation of how
GAAP or these instructions should be applied to a
specified event or transaction (or series of related
events or transactions) differs from the reporting banking organization’s interpretation, the Federal Reserve
may require the banking organization to reflect the
event(s) or transaction(s) in its FR Y-15 in accordance
with the Federal Reserve’s interpretation and to amend
previously submitted reports. The Federal Reserve will
consider the materiality of such event(s) or transaction(s) in making a determination about requiring the
banking organization to apply the Federal Reserve’s
interpretation and to amend previously submitted
reports. Materiality is a qualitative characteristic of
accounting information which is defined in Financial
Accounting Standards Board (FASB) Concepts No. 2
as “the magnitude of an omission or misstatement of
accounting information that, in the light of surrounding circumstances, make it probable that the judgment
of a reasonable person relying on the information
would have been changed or influenced by the omission or misstatement.”
The Federal Reserve may require the filing of an
amended FR Y-15 if the report as previously submitted contains significant errors. In addition, a banking
organization must file an amended report when internal or external auditors make audit adjustments that
result in a restatement of financial statements previously submitted to the Federal Reserve.
The Federal Reserve also requests that banking organizations that have restated their prior period financial
statements as a result of an acquisition submit revised
reports for the prior year-ends. In the event that certain
of the required data are not available, banking organi-

zations should contact the appropriate Federal Reserve
Bank for information on submitting revised reports.

H. Data Items Automatically Retrieved from
Other Reports
Certain data collected on the FR Y-15 may also be collected in other reports submitted to the Federal
Reserve. If the banking organization or the U.S. intermediate holding company of the FBO files the other
reports at the same level of consolidation as is required
for the FR Y-15, the duplicate data items will be populated automatically. If the source report is due to be
submitted after the FR Y-15, respondents may submit
the FR Y-15 with the data items from the other report
left blank. Respondents will then need to resubmit the
report after the source report has been filed so that the
missing data is automatically populated.
If the banking organization or the U.S. intermediate
holding company of the FBO files the FR Y-9C for the
same reporting period using the same calculation
method (i.e., point-in-time or period average), then the
following data items will be populated automatically:
(1) Schedule A, item M4, “Total consolidated assets”
(FR Y-9C, Schedule HC-K, item 5)
(2) Schedule B, item 15, ‘‘Subordinated debt securities’’ (FR Y-9C, Schedule HC, items 19(a) and
19(b))
(3) Schedule B, item 16, ‘‘Commercial paper’’
(FR Y-9C, Schedule HC-M, item 14(a))
(4) Schedule D, item 5, ‘‘AFS securities’’ (FR Y-9C,
Schedule HC, item 2(b)
(5) Schedule D, item 6, ‘‘Equity securities with readily determinable fair values not held for trading”
(FR Y-9C, Schedule HC, item 2(c))
(6) Schedule D, item 11, ‘‘Assets valued using Level 3
measurement inputs’’ (FR Y-9C, Schedule HC-Q,
item 7, Column E)
(7) Schedule D, item M.1, ‘‘Held-to-maturity securities’’ (FR Y-9C, Schedule HC, item 2(a))
(8) Schedule F, item 1, ‘‘Total liabilities’’ (FR Y-9C,
Schedule HC, item 21)
(9) Schedule F, item 3, ‘‘Total gross revenue’’
(FR Y-9C, Schedule HI, item 1(h) plus item 5(m))
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June 2020

General Instructions

(10) Schedule F, item 4, ‘‘Total net revenue’’
(FR Y-9C, Schedule HI, item 1(h) plus
item 5(m) minus item 2(f))
(11) Schedule H, Column A, item M4, “Total consolidated assets” (FR Y-9C, Schedule HC-K, item 5)
(12) Schedule I, Column A, item 15, ‘‘Subordinated
debt securities’’(FR Y-9C, Schedule HC, items
19(a) and 19(b))
(13) Schedule I, Column A, item 16, ‘‘Commercial
paper’’ (FR Y-9C, Schedule HC-M, item 14(a))
(14) Schedule K, Column A, item 5, ‘‘AFS securities’’
(FR Y-9C, Schedule HC, item 2(b))
(15) Schedule K, Column A, item 6, “Equity securities
with readily determinable fair values not held for
trading” (FR Y-9C, Schedule HC, item 2(c))
(16) Schedule K, Column A, item 11, ‘‘Assets valued
using Level 3 measurement inputs’’ (FR Y-9C,
(14) Schedule HC-Q, item 7, Column E)
(17) Schedule K, Column A, item M.1, ‘‘Held-tomaturity securities’’ (FR Y-9C, Schedule HC,
item 2(a))
(18) Schedule M, Column A, item 1, ‘‘Total liabilities’’
(FR Y-9C, Schedule HC, item 21)
(19) Schedule M, Column A, item 3, ‘‘Total gross revenue’’ (FR Y-9C, Schedule HI, item 1(h) plus
item 5(m))
(20) Schedule M, Column A, item 4, ‘‘Total net revenue’’ (FR Y-9C, Schedule HI, item 1(h) plus
item 5(m) minus item 2(f))
If the banking organization or the U.S. intermediate
holding company of the FBO files the Country Exposure Report (FFIEC 009) for the same reporting
period, then the following data item will be populated
automatically:

(1) Schedule E, item 1, ‘‘Foreign claims on an
ultimate-risk basis’’ (FFIEC 009, Schedule C,
Part II, Columns 1 through 10, Total Foreign
Countries)
(2) Schedule E, item M1, “Foreign derivative claims
on an ultimate-risk basis” (FFIEC 009,
Schedule D, columns 1 through 4)

(3) Schedule L, Column A, item 1 ‘‘Foreign claims
on an ultimate-risk basis’’ (FFIEC 009, Schedule C, Part II, Columns 1 through 10, Total Foreign Countries)
(4) Schedule L, Column A, item M1, "Foreign
derivative claims on an ultimate-risk basis"
(FFIEC 009, Schedule D, columns 1 through 4)
If the banking organization or the U.S. intermediate
holding company of the FBO files the Regulatory
Capital Reporting for Institutions Subject to the
Advanced Capital Adequacy Framework
(FFIEC 101) for the same reporting period, then the
following data items will be populated automatically:
(1) Schedule A, item 1(a), “Current exposure of
derivative contracts” (FFIEC 101, Schedule A,
item 2.4)
(2) Schedule A, item 1(b), “Potential future exposure
(PFE) of derivative contracts” (FFIEC 101, Schedule A, item 2.5)
(3) Schedule A, item 1(c), “Gross-up for derivatives
collateral” (FFIEC 101, Schedule A, item 2.6)
(4) Schedule A, item 1(d), “Effective notional
amount of written credit derivatives”
(FFIEC 101, Schedule A, item 2.9)
(5) Schedule A, item 1(e), “Cash variation margin
included as an on-balance sheet receivable”
(FFIEC 101, Schedule A, item 2.7)
(6) Schedule A, item 1(f), “Exempted central counterparty legs of client-cleared transactions included in
items 1(a) and 1(b)” (FFIEC 101, Schedule A,
item 2.8)
(7) Schedule A, item 1(g), “Effective notional
amount offsets and PFE adjustments for sold
credit protection” (FFIEC 101, Schedule A,
item 2.10)
(8) Schedule A, item 2(a), “Gross SFT assets”
(FFIEC 101, Schedule A, item 2.12)
(9) Schedule A, item 2(b), “Counterparty credit risk
exposure for SFTs” (FFIEC 101, Schedule A,
item 2.14)
(10) Schedule A, item 2(c), “SFT indemnification and
other agent-related exposures” (FFIEC 101,
Schedule A, item 2.15)

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General Instructions

(11) Schedule A, item 2(d), “Gross value of offsetting
cash payables” (FFIEC 101, Schedule A,
item 2.13)
(12) Schedule A, item 3(b), “Regulatory adjustments”
(FFIEC 101, Schedule A, item 2.2)
(13) Schedule H, Column A, item 1(a), “Current exposure of derivative contracts” (FFIEC 101, Schedule A, item 2.4)
(14) Schedule H, Column A, item 1(b), “Potential
future exposure (PFE) of derivative contracts”
(FFIEC 101, Schedule A, item 2.5)
(15) Schedule H, Column A, item 1(c), “Gross-up for
derivatives collateral” (FFIEC 101, Schedule A,
item 2.6)
(16) Schedule H, Column A, item 1(d), “Effective
notional amount of written credit derivatives”
(FFIEC 101, Schedule A, item 2.9)
(17) Schedule H, Column A, item 1(e), “Cash variation margin included as an on-balance sheet
receivable” (FFIEC 101, Schedule A, item 2.7)
(18) Schedule H, Column A, item 1(f), “Exempted
central counterparty legs of client-cleared transactions included in items 1(a) and 1(b)”
(FFIEC 101, Schedule A, item 2.8)
(19) Schedule H, Column A, item 1(g), “Effective
notional amount offsets and PFE adjustments for

sold credit protection” (FFIEC 101, Schedule A,
item 2.10)
(20) Schedule H, Column A, item 2(a), “Gross SFT
assets” (FFIEC 101, Schedule A, item 2.12)
(21) Schedule H, Column A, item 2(b), “Counterparty
credit risk exposure for SFTs” (FFIEC 101,
Schedule A, item 2.14)
(22) Schedule H, Column A, item 2(c), “SFT indemnification and other agent-related exposures”
(FFIEC 101, Schedule H, item 2.15)
(23) Schedule H, Column A, item 2(d), “Gross value
of offsetting cash payables” (FFIEC 101, Schedule A, item 2.13)
(24) Schedule H, Column A, item 3(b), “Regulatory
adjustments” (FFIEC 101, Schedule A, item 2.2)
If the banking organization or the U.S. intermediate
holding company of the FBO files the FR Y-9LP (Parent Company Only Financial Statements for Large
Holding Companies) for the same reporting period,
then the following data item will be populated
automatically:

(1) Schedule A, item M6, “Total nonbank assets”
(FR Y-9LP, Schedule PC-B, Line Item 17)
(2) Schedule H, item M6, Column A, “Total nonbank assets” (FR Y-9LP, Schedule PC-B, Line
Item 17)

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June 2020

LINE ITEM INSTRUCTIONS FOR

Size Indicator
Schedule A

General Instructions

Total Exposures

Schedule A is to be completed by domestic U.S. banking organizations.

Line Item 1 Derivative exposures:

Unless otherwise indicated, all domestic U.S. category
I, II and III banking organizations (as defined in the
Glossary for “Category I Banking Organization,”
“Category II Banking Organization,” and “Category
III Banking Organization”) must report the data in this
schedule using quarter averages. For on-balance sheet
items, report averages over the reporting period using
daily data. For off-balance sheet items, report averages
over the reporting period using monthly data (i.e., provide the average of the three month-end balances
within the quarter). Off-balance sheet items include the
potential future exposure of derivative contracts
(item 1(b)), the effective notional amount of offsets
and PFE adjustments for sold credit protection
(item 1(g)), counterparty credit risk exposure for SFTs
(item 2(b)), SFT indemnification and other agentrelated exposures (item 2(c)), and other off-balance
sheet exposures (item 4). Except where otherwise indicated, respondents that are not domestic U.S. category
I, II and III banking organizations must either report
all of the data in this schedule using averages or report
all of the data using point-in-time values.
Include all positions, regardless of whether they are
included in the trading or banking book. The amounts
provided must be net of specific provisions and valuation adjustments. Several items involve securities
financing transactions (SFTs) (i.e., repo-style transactions), which are transactions such as repurchase
agreements, reverse repurchase agreements, and securities lending and borrowing, where the value of the
transactions depends on the market valuations and the
transactions are often subject to margin agreements.

Line Item 1(a) Current exposure of derivative
contracts.
Report the current exposure (i.e., replacement cost) of
all derivative contracts, cleared and non-cleared, net of
qualifying cash variation margin. For domestic U.S.
category I, II and III banking organizations, report the
average current exposure of all derivative contracts,
cleared and non-cleared, net of qualifying cash variation margin, using daily data.
When acting as a financial intermediary in clearing
client derivative contracts (i.e., the principal model,
where the banking organization facilitates the clearing
of derivatives by becoming a direct counterparty to
both the client and the central counterparty (CCP)),
include exposures to the CCP and the clearing member
client. Where a clearing member banking organization
guarantees the performance of a client to a CCP (and
would thus have a payment obligation to the CCP in
the event of a client default) (i.e., the agency model), the
clearing member banking organization must treat the
exposure associated with the guarantee as a derivative
contract and report the associated current exposure.
However, do not include the exposure if the client and
the clearing member are affiliates and consolidated on
the banking organization’s balance sheet. For more
information, see the Glossary entry for “qualifying
cash variation margin.” For a definition of derivative
contract, see 12 CFR 217.2.
This item is equivalent to Part 2, line 4 of the supplemental leverage ratio disclosure table (see 12 CFR
217.173, Table 13).
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Line Item 1(b) Potential future exposure (PFE) of
derivative contracts.
Report the potential future exposure for transactions
included in item 1(a), calculated in accordance with
12 CFR 217.34(a). For domestic U.S. category I, II and
III banking organizations, report the average potential
future exposure for transactions included in item 1(a),
calculated in accordance with 12 CFR 217.34(a), using
monthly data. Include derivative contracts to which the
banking organization is a counterparty (or each singleproduct netting set of such transactions) along with
cleared transactions.
Note that a banking organization may not use cash
variation margin to reduce the net or gross current
credit exposure in the calculation of the net-to-gross
ratio.
This item is equivalent to Part 2, line 5 of the supplemental leverage ratio disclosure table (see 12 CFR
217.173, Table 13).
Line Item 1(c) Gross-up for derivatives collateral.
Report the amount of posted cash and non-cash collateral that the banking organization uses to offset the
negative mark-to-fair values of associated derivative
contracts. For domestic U.S. category I, II and III
banking organizations, report the average amount of
posted cash and non-cash collateral that the banking
organization uses to offset the negative mark-to-fair
values of associated derivative contracts using daily
data. Do not include qualifying cash variation margin.
Include cash collateral that is reported under the
GAAP offset option that is not qualifying cash variation margin. Only include the amount of posted noncash collateral that has been deducted from the
on-balance sheet assets value reported in item 3(a). For
more information, see the Glossary entry for “qualifying cash variation margin.”
This item is equivalent to Part 2, line 6 of the supplemental leverage ratio disclosure table (see 12 CFR
217.173, Table 13).
Line Item 1(d) Effective notional amount of written
credit derivatives.
Report the effective notional principal amount (that is,
the apparent or stated notional principal amount multiplied by the effective multiplier in the derivative contract) of credit derivatives, or other similar instru-

ments, through which the banking organization
provides credit protection (e.g., credit default swaps or
total return swaps that reference instruments with
credit risk, such as bonds). For domestic U.S. category
I, II and III banking organizations, report the average
effective notional principal amount of credit derivatives, or other similar instruments, through which the
banking organization provides credit protection, using
monthly data. This value represents the amount owed
upon a default event. The effective notional principal
amount of sold credit protection that the banking
organization clears on behalf of a clearing member
client through a CCP may be excluded.
This item is equivalent to Part 2, line 9 of the supplemental leverage ratio disclosure table (see 12 CFR
217.173, Table 13).
Line Item 1(e) Cash variation margin included as an
on-balance sheet receivable.
Report the amount of qualifying cash variation margin, which is posted to a counterparty to a derivative
contract and included in item 3(a) as an on-balance
sheet receivable. Only include cash variation margin
that meets the criteria outlined in 12 CFR
217.10(c)(4)(ii)(C). For domestic U.S. category I, II
and III banking organizations, report the average
amount of qualifying cash variation margin, which is
posted to a counterparty to a derivative contract and
included in item 3(a) as an on-balance sheet receivable,
using daily data. For more information, see the Glossary entry for “qualifying cash variation margin.”
This item is equivalent to Part 2, line 7 of the supplemental leverage ratio disclosure table (see 12 CFR
217.173, Table 13).
Line Item 1(f) Exempted central counterparty legs of
client-cleared transactions included in items 1(a) and
1(b).
Report the current exposure and the PFE for the
exempted CCP legs of client-cleared transactions
under the principal model that are included in
items 1(a) and 1(b), respectively. For domestic U.S.
category I, II and III banking organizations, report the
average current exposure using daily data and the average PFE using monthly data for the exempted CCP
legs of client-cleared transactions that are included in
items 1(a) and 1(b), respectively.

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This item is equivalent to Part 2, line 8 of the supplemental leverage ratio disclosure table (see 12 CFR
217.173, Table 13).
Line Item 1(g) Effective notional amount offsets and
PFE adjustments for sold credit protection.
Report the value of effective notional principal amount
offsets and PFE adjustments for sold credit protection.
For domestic U.S. category I, II and III banking organizations, report the average value of effective notional
principal amount offsets and PFE adjustments for sold
credit protection using monthly data. Offsets include
any reduction in the mark-to-fair value of the sold
credit protection that is recognized in common equity
tier 1 capital, along with the effective notional principal
amount of purchased credit derivatives or similar
instruments that meet the following criteria (see
12 CFR 217.10(c)(4)(ii)(D)(2)):

(1) The remaining maturity of the credit protection
purchased must be equal to or greater than the
remaining maturity of the credit protection
sold; and,
(2) The reference obligation of the purchased credit
protection must be pari passu with or junior to
the underlying reference obligation of the credit
protection sold. If the sold credit protection references a tranched product, the purchased credit
protection must be on a reference obligation
with the same level of seniority.
If the effective notional amount of this sold credit protection is included in item 1(d), the associated PFE
may be reported as an adjustment to avoid doublecounting (see CFR 217.10(c)(4)(ii)(B)(1) and (2)).
However, the associated PFE may not be reported as
an adjustment if it is already being offset through purchased credit protection.
Note that the effective notional amount of sold credit
protection may be reduced by any negative change in
fair value reflected in common equity tier 1 capital provided that the effective notional amount of the offsetting purchased credit protection is also reduced by any
resulting positive change in fair value reflected in common equity tier 1 capital. If a banking organization
purchases credit protection through a total return swap
and records the net payments received as net income
but does not record offsetting deterioration in the
mark-to-fair value of the sold credit protection on the

reference exposure (either through reductions in fair
value or by additions to reserves) in common equity
tier 1 capital, the banking organization may not reduce
the effective notional principal amount of the sold
credit protection.
This item is equivalent to Part 2, line 10 of the supplemental leverage ratio disclosure table (see 12 CFR
217.173, Table 13).
Line Item 1(h) Total derivative exposures.
The sum of items 1(a) through 1(d), minus the sum of
items 1(e) through 1(g).
Line Item 2 Securities financing transaction (SFT)
exposures:
Line Item 2(a) Gross SFT assets.
Report the gross value of on-balance sheet assets
related to securities financing transactions. For domestic U.S. category I, II and III banking organizations,
report the average gross value of on-balance sheet
assets related to securities financing transactions using
daily data. Do not include securities that are already
included in item 3(a) (e.g., securities received as collateral in a principal securities lending transaction that
have not been rehypothecated or sold). Include the
gross value of cash receivables for reverse repurchase
agreements. Include securities sold under a repurchase
agreement or a securities lending transaction that
qualify for sales treatment under GAAP.
This item is equivalent to Part 2, line 12 of the supplemental leverage ratio disclosure table (see 12 CFR
217.173, Table 13).
Line Item 2(b) Counterparty credit risk exposure for
SFTs.
Report the counterparty credit risk exposure for SFTs.
For domestic U.S. category I, II and III banking organizations, report the average counterparty credit risk
exposure for SFTs using monthly data. Counterparty
exposure is determined as the gross fair value of the
securities and cash provided to a counterparty for all
transactions included within a qualifying master netting agreement less the gross fair value of the securities
and cash received from the counterparty for those
transactions, or zero, whichever is greater (see the definition of “qualifying master netting agreement” in
12 CFR 217.2). For transactions that are not subject to
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a qualifying master netting agreement, report the exposure on a transaction-by-transaction basis, with each
SFT treated as its own netting set. Do not include
transactions where the banking organization acts as an
agent, as these exposures are captured separately in
item 2(c).
This item is equivalent to Part 2, line 14 of the supplemental leverage ratio disclosure table (see 12 CFR
217.173, Table 13).
Line Item 2(c) SFT indemnification and other
agent-related exposures.
For transactions where the banking organization acts
as an agent and provides an indemnity to a customer,
report the gross fair value of the securities and cash
lent for all transactions within a qualifying master netting agreement less the gross fair value of the securities
and cash received from the counterparty for those
transactions, or zero, whichever is greater. For domestic U.S. category I, II and III banking organizations,
report the average gross fair value, using monthly data,
of the securities and cash lent for all transactions
within a qualifying master netting agreement less the
gross fair value of the securities and cash received from
the counterparty for those transactions, or zero, whichever is greater. For transactions that are not subject to
a qualifying master netting agreement, report the exposure on a transaction-by-transaction basis, with each
individual transaction treated as its own netting set. In
cases where the indemnification exceeds the calculated
difference described above, report the full value of the
guarantee. If the banking organization’s exposure to
the underlying security or cash in a transaction extends
beyond the indemnification (e.g., when the banking
organization manages received collateral using their
own account rather than the customer’s account), the
full value of the underlying security or cash must be
reported.
This item is equivalent to Part 2, line 15 of the supplemental leverage ratio disclosure table (see 12 CFR
217.173, Table 13).
Line Item 2(d) Gross value of offsetting cash payables.
Report the gross value of cash payables associated with
repurchase agreements that are permitted to offset the
cash receivables included in item 2(a). For domestic
U.S. category I, II and III banking organizations,
report the average gross value of cash payables associ-

ated with repurchase agreements that are permitted to
offset the cash receivables included in item 2(a), using
daily data. Such offset is permitted when the related
SFTs are with the same counterparty, subject to the
same explicit settlement date, and within a qualifying
master netting agreement (see the definition of “qualifying master netting agreement” in 12 CFR 217.2) and
are limited to the gross value of the related cash
receivable.
This item is equivalent to Part 2, line 13 of the supplemental leverage ratio disclosure table (see 12 CFR
217.173, Table 13).
Line Item 2(e) Total SFT exposures.
The sum of items 2(a) through 2(c), minus item 2(d).
Line Item 3 Other on-balance sheet exposures:
Line Item 3(a) Other on-balance sheet assets.
Report the balance sheet carrying value of all
on-balance sheet assets, including collateral but excluding the on-balance sheet assets for derivative transactions and repo-style transactions. Include the amount
of on-balance sheet cash and collateral received from
counterparties in derivative transactions. For domestic
U.S. category I, II and III banking organizations,
report the average balance sheet carrying value of all
on-balance sheet assets, including collateral but excluding the on-balance sheet assets for derivative transactions and repo-style transactions, using daily data.
Line Item 3(b) Regulatory adjustments.
Report the amount of regulatory adjustments from
common equity tier 1 capital and additional tier 1 capital under the fully phased-in requirements of Regulation Q (see 12 CFR 217.22).1 These adjustments
include the deduction of goodwill and intangibles,
deferred tax assets, and hedging gains and losses.
Report adjustments that reduce tier 1 capital as a positive value. If the adjustment increases tier 1 capital,
report the value with a minus (−) sign. All respondents
must provide a point-in-time value, including domestic
U.S. category I, II and III banking organizations.
This item is equivalent to Part 2, line 2 of the supplemental leverage ratio disclosure table (see 12 CFR
217.173, Table 13).
1. See www.gpo.gov/fdsys/browse/collectionCfr.action.

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Line Item 4 Other off-balance sheet exposures:
For this item, do not include off-balance sheet exposures associated with derivatives transactions or SFTs,
as these are already being captured in items 1 and 2,
respectively. Securities collateral that has been received
by the bank and which is not recorded as an
on-balance sheet asset under the relevant accounting
standard should not be included in this item.
Line Item 4(a) Gross notional amount of items subject
to a 0% credit conversion factor (CCF).
Report the gross notional amount of off-balance sheet
items subject to a 0% credit conversion factor under
the standardized approach to credit risk (this includes
the unused portion of commitments which are unconditionally cancellable at any time by the bank without
prior notice). For domestic U.S. category I, II and III
banking organizations, report the average gross
notional amount, using monthly data, of off-balance
sheet items subject to a 0% credit conversion factor
under the standardized approach to credit risk. For
more information on the treatment of off-balance
sheet exposures under the standardized approach to
credit risk, see 12 CFR 217.33.
Line Item 4(b) Gross notional amount of items subject
to a 20% CCF.
Report the gross notional amount of off-balance sheet
items subject to a 20% credit conversion factor under
the standardized approach to credit risk. For domestic
U.S. category I, II and III banking organizations,
report the average gross notional amount, using
monthly data, of off-balance sheet items subject to a
20% credit conversion factor under the standardized
approach to credit risk. This would include commitments with an original maturity up to one year that are
not unconditionally cancelable and short-term selfliquidating trade letters of credit arising from the
movement of goods (e.g., documentary credits collateralized by the underlying shipment). For more information on the treatment of off-balance sheet exposures
under the standardized approach to credit risk, see
12 CFR 217.33.
Line Item 4(c) Gross notional amount of items subject
to a 50% CCF.
Report the gross notional amount of off-balance sheet
items subject to a 50% credit conversion factor under

the standardized approach to credit risk. For domestic
U.S. category I, II and III banking organizations,
report the average gross notional amount, using
monthly data, of off-balance sheet items subject to a
50% credit conversion factor under the standardized
approach to credit risk. This includes commitments
with an original maturity of more than one year that
are not unconditionally cancelable and transactionrelated contingent items such as performance bonds,
bid bonds, warranties, and performance standby letter
of credit. For more information on the treatment of
off-balance sheet exposures under the standardized
approach to credit risk, see 12 CFR 217.33.
Line Item 4(d) Gross notional amount of items subject
to a 100% CCF.
Report the gross notional amount of off-balance sheet
items subject to a 100% credit conversion factor under
the standardized approach to credit risk. For domestic
U.S. category I, II and III banking organizations,
report the average gross notional amount, using
monthly data, of off-balance sheet items subject to a
100% credit conversion factor under the standardized
approach to credit risk. This includes guarantees,
credit-enhancing representations and warranties that
are not securitization exposures, financial standby letters of credit, and forward agreements. Do not include
exposures associated with SFTs, as these are already
captured in item 2. For more information on the treatment of off-balance sheet exposures under the standardized approach to credit risk, see 12 CFR 217.33.
Line Item 4(e) Credit exposure equivalent of other
off-balance sheet items.
The sum of 0.1 times item 4(a), 0.2 times item 4(b),
0.5 times item 4(c), and item 4(d). This total represents
the credit exposure equivalent of the other off-balance
sheet items, with the 0% credit conversion factor subject to a 10% floor.
This item is equivalent to Part 2, line 19 of the supplemental leverage ratio disclosure table (see 12 CFR
217.173, Table 13).
Line Item 5 Total exposures prior to regulatory
deductions.
The sum of items 1(h), 2(e), 3(a), and 4(e).
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This item is equivalent to the sum of Part 2, lines 1 and
21 minus Part 2, line 3 of the supplemental leverage
ratio disclosure table (see 12 CFR 217.173, Table 13).
Line Item 6 Does item 5 represent an average value
over the reporting period?
Specify whether or not the holding company has
reported the subcomponents of item 5 using average
values over the reporting period. Domestic U.S. category I, II and III banking organizations must report
this data using averages. Respondents that are not
domestic U.S. category I, II and III banking organizations may choose to report the data using averages,
though they are not required to do so. Enter a “1” for
Yes; enter a “0” for No.

The securities in question may not be part of a general
inventory available for onward lending. Instead, the
bank will only obtain the securities at such time as they
can directly fulfil an outstanding order from the ultimate borrower. Report the collateral regardless of
whether or not the transaction is being indemnified by
the bank. Include the collateral that was received and
then subsequently passed through to the security
owner. All respondents must provide a point-in-time
value, including domestic U.S. category I, II and III
banking organizations.
Line Item M3 Credit derivatives sold net of related
credit protection bought.
Report the effective notional principal amount of
credit derivatives sold net of related credit protection
bought. Only net out the protection bought if it is for
the same reference entity. If the protection bought for a
reference entity exceeds the amount sold, report a zero
for that particular reference entity. All respondents
must provide a point-in-time value, including domestic
U.S. category I, II and III banking organizations.
Line Item M4 Total consolidated assets.
Report total consolidated on-balance sheet assets. This
item will be prepopulated from Line Item 5 on Schedule HC-K of the FR Y-9C.
Line Item M5 Total off-balance sheet exposures.
Item 5 on this schedule minus item M4.
Line Item M6 Total nonbank assets.
Report total nonbank assets, consistent with the
instructions to Line Item 17 on Schedule PC-B of the
FR Y-9LP. This item will be prepopulated from Line
Item 17 on Schedule PC-B of the FR Y-9LP.

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LINE ITEM INSTRUCTIONS FOR

Interconnectedness Indicators
Schedule B

General Instructions
Schedule B is to be completed by domestic U.S. banking organizations.
For the purpose of the intra-financial system assets
and intra-financial system liabilities indicators, financial institutions are defined as depository institutions
(as defined in the FR Y-9C, Schedule HC-C, item 2),
bank holding companies, securities brokers, securities
dealers, insurance companies, mutual funds, hedge
funds, pension funds, investment banks, and central
counterparties (CCPs) (as defined in Schedule D,
item 1). Central banks (e.g., the Federal Reserve) and
other public sector bodies (e.g., multilateral development banks and the Federal Home Loan Banks) are
excluded, but state-owned commercial banks are
included. Stock exchanges are not included, though
most stock exchanges have subsidiaries that are considered financial institutions (e.g., securities dealers and
CCPs). Note that the definition of financial institution
for purposes of this report differs from the definition
used in the FR Y-9C and the FFIEC 002, which,
among other things, includes finance companies.
In determining whether a transaction is with another
financial institution (i.e., a financial institution outside
of the consolidated holding company), do not adopt a
look-through approach. Instead, report figures based
on the immediate counterparty.

Intra-Financial System Assets
Line Item 1 Funds deposited with or lent to other
financial institutions.
Report all funds deposited with or lent to other financial institutions (i.e., financial institutions outside of
the consolidated reporting group). Lending includes all
forms of term/revolving lending, federal funds sold,

acceptances of other banks, and other extensions of
credit to financial institutions. Do not include commercial paper, which is reported in item 3(d), and securities financing transactions. Do not include settlement
balances (i.e., exposures arising from unsettled transactions). Deposits include balances due from financial
institutions, and currency and coin due from financial
institutions (as defined in the FR Y-9C, Schedule HC,
item 1). Include certificates of deposit but do not
include margin accounts and posted collateral. Include
funds deposited with or lent to other financial institutions that are accounted for as receivables. Do not
include receivables related to settlement balances (e.g.,
fees and payments related to the exchange of goods
and services). Include margin lending, but exclude
accrued interest.
Line Item 1(a) Certificates of deposit.
Report the total holdings of certificates of deposit due
from other financial institutions as included in item 1.
For more information on certificates of deposit, refer
to the Glossary entry for “certificate of deposit.”
Line Item 2 Unused portion of committed lines
extended to other financial institutions.
Report the nominal value of the unused portion of all
committed lines extended to other financial institutions. Include lines which are unconditionally cancellable. Do not include letters of credit and unsettled
securities financing transactions (e.g., reverse repos).
For more information on commitments, see FR Y-9C,
Schedule HC-L, item 1.
Line Item 3 Holdings of securities issued by other
financial institutions.
This item reflects all holdings of securities issued by
other financial institutions. Report total holdings at
fair value (as defined in the FR Y-9C Glossary entry
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for “fair value”) in accordance with ASC Topic 820,
Fair Value Measurements (formerly FASB Statement
No. 157, Fair Value Measurements), for securities classified as trading (including securities for which the fair
value option (FVO) is elected) and available-for-sale
(AFS) securities; report held-to-maturity (HTM) securities at amortized cost in accordance with ASC 320,
Investments—Debt Securities (formerly FASB Statement No. 115, Accounting for Certain Investments in
Debt and Equity Securities, as amended). Report the
historical cost of any equity securities without readily
determinable fair values (e.g., bankers’ bank stock) (see
FR Y-9C, Schedule HC-F, item 4). Do not report products where the issuing institution does not back the
performance of the asset (e.g., asset-backed securities).
Include holdings of securities issued by equityaccounted associates (i.e., associated companies and
affiliates accounted for under the equity method of
accounting) and special purpose entities (SPEs) that
are not part of the consolidated entity for regulatory
purposes. Do not include synthetic exposures related to
derivatives transactions (e.g., when a derivative references securities issued by other financial institutions).
Do not include loans, bond exchange traded funds
(ETFs), credit card receivables, letters of credit, bond
options, bond swaps, or bond swaps on ETFs.
Line Item 3(a) Secured debt securities.
Report the total holdings of secured debt securities
(e.g., covered bonds). Note that this item is not
designed to capture collateralized trades. Instead, the
item is capturing capital that has been raised through
the issuance of secured debt.
Line Item 3(b) Senior unsecured debt securities.
Report the total holdings of senior unsecured debt
securities.
Line Item 3(c) Subordinated debt securities.
Report the total holdings of subordinated debt
securities.
Line Item 3(d) Commercial paper.
Report the total holdings of commercial paper of other
financial institutions. For more information on commercial paper, refer to the Glossary entry for “commercial paper.”

Line Item 3(e) Equity securities.
Report the total holdings of equity securities, including
common and preferred shares, of other financial institutions. Include investments in mutual funds (e.g.,
equity, bond, hybrid, and money market funds) that
are administered outside of the reporting group.
Report the entire mutual fund investment (i.e., do not
look through into the fund to determine the underlying
holdings). Include assets that are held for trading, and
equity securities with readily determinable fair values
that are not held for trading.
Line Item 3(f) Offsetting short positions in relation to
the specific equity securities included in item 3(e).
Report the fair value of the banking organization’s
liabilities resulting from short positions held against
the stock holdings included in item 3(e). Include the
short legs of derivatives used to hedge the equity securities reported in item 3(e) (e.g., total return swaps).1
Line Item 4 Net positive current exposure of securities
financing transactions (SFTs) with other financial
institutions.
This item includes the following:

(1) Net positive reverse repurchase agreement exposure, where the value of the cash provided
exceeds the fair value of the securities received.
(2) Net positive repurchase agreement exposure,
where the fair value of the securities provided
exceeds the value of the cash received.
(3) Net positive securities lending exposure, where
the fair value of securities lent exceeds the value
of cash collateral received (or the fair value of
non-cash collateral received).
(4) Net positive securities borrowing exposure,
where the value of cash collateral provided (or
the fair value of non-cash collateral provided)
exceeds the fair value of securities borrowed.
The reported value is not intended to reflect amounts
recorded on the balance sheet. Rather, it represents the
single legally owed amount per netting set. Net mul1. For example, Bank A holds 1,000 shares of Bank B at $10 per
share and has entered into an equity total return swap to short 1,000
Bank B shares and thereby eliminate market risk. Bank A would report
$10,000 for item 3(e) and $10,000 for item 3(f).

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tiple transactions only when the transactions are covered by a qualifying master netting agreement (see the
definition of “qualifying master netting agreement” in
12 CFR 217.2). For transactions that are not subject to
a qualifying master netting agreement, report the exposure on a transaction-by-transaction basis, with each
SFT treated as its own netting set. That is, report the
difference (if positive) between the value of the financial instruments provided (cash and/or securities) and
the financial instruments received (cash and/or securities). Include transactions cleared through a CCP. Do
not include conduit lending transactions and do not
apply haircuts in assessing the gross fair value of noncash collateral. Include unsettled SFTs if the bank is
using trade-date accounting.

client and the CCP), report exposures to the CCP.
Report exposures to clients if they fit the definition of
financial institution. In cases where a clearing member
bank, acting as an agent, guarantees the performance
of a CCP to a client, the associated exposure to the
client must be reported.

Line Item 5 Over-the-counter (OTC) derivative
contracts with other financial institutions that have a
net positive fair value:

Line Item 6 Total intra-financial system assets.
The sum of items 1, 2 through 3(e), 4, 5(a), and 5(b),
minus item 3(f).

Line Item 5(a) Net positive fair value.
Report the sum of net positive fair value OTC derivative exposures netted in accordance with GAAP netting rules (i.e., designated, legally enforceable, netting
sets or groups). Only netting sets with a positive value
may be included here. Netting sets where the net result
is negative must be captured in item 11. Include collateral held only if it is within the master netting agreement (i.e., pursuant to legally enforceable credit support annexes). If applicable, net opposing collateral
positions (e.g., initial margin posted with variation
margin held). Deduct the net collateral position from
the underlying obligation only if it reduces the overall
exposure. If the net collateral exceeds the payment
obligation, record a fair value of zero for the netting
set. If a derivative contract with a positive fair value is
not covered under a qualifying master netting agreement, the derivative exposure amount should be
included on a gross basis (see the definition of “qualifying master netting agreement” in 12 CFR 217.2). For
more information on netting, refer to ASC Subtopic
210-20, Balance Sheet—Offsetting, and the FR Y-9C
Glossary entry for “offsetting.”
Do not include derivative contracts initiated via an
exchange such as ICE, CME, or Eurex (e.g., futures
contracts would not be included).
When acting as a financial intermediary (i.e., where the
banking organization is a counterparty to both the

Line Item 5(b) Potential future exposure.
Report the amount of potential future exposure (PFE),
calculated using the current exposure method, for the
derivatives included in item 5(a). Include the PFE for
any netting sets with a fair value of zero. For more
information on determining the PFE refer to 12 CFR
217.34(a).

Intra-Financial System Liabilities
Line Item 7 Deposits due to other financial institutions:
This section captures information regarding the deposits held by the banking organization. Do not include
settlement balances (i.e., exposures arising from
unsettled transactions) and collected collateral. For
more information on deposits, see the FR Y-9C Glossary entry for “deposits.”
Include any funds deposited by other financial institutions that are accounted for as payables. Do not
include payables related to settlement balances, (e.g.,
fees and payments related to the exchange of goods
and services). Do not include certificates of deposit,
margin accounts, and accrued interest.
Line Item 7(a) Deposits due to depository institutions.
Report total deposits due to depository institutions.
Do not include certificates of deposit, which are captured separately in item 17.
Line Item 7(b) Deposits due to non-depository
financial institutions.
Report total deposits due to non-depository financial
institutions. Do not include certificates of deposit,
which are captured separately in item 17.
B-3

FR Y-15

December 2019

Schedule B

Line Item 8 Borrowings obtained from other financial
institutions.
Report the amount of outstanding loans obtained
from other financial institutions. Include both term
loans and revolving, open-end loans. Include acceptances sold and federal funds purchased that are not
part of a securities financing transaction (as these are
captured in item 10). Include bank overdrafts. Do not
include any of the outstanding securities captured in
item 20.
Report both secured and unsecured borrowings
obtained from other financial institutions. Thus,
financing involving pledged assets and equity-linked
notes would be included. Note, however, that secured
financing involving the issuance of securities is captured separately in the Securities Outstanding Section.
Include the borrowings of all entities, including
variable-interest entities (VIEs), within the regulatory
scope of consolidation, but do not include borrowings
between entities within the consolidated group. Include
bank overdrafts and margin lending, but exclude margin accounts.
Line Item 9 Unused portion of committed lines
obtained from other financial institutions.
Report the nominal value of the unused portion of all
committed lines obtained from other financial institutions. Include lines which are unconditionally cancelable. This item measures the amount of credit committed as of the reporting date, irrespective of whether it
may be unconditionally cancelled the day after. Do not
include letters of credit and unsettled SFTs (e.g.,
repos). For more information on commitments, see
FR Y-9C, Schedule HC-L, item 1.
Line Item 10 Net negative current exposure of SFTs
with other financial institutions.
This item includes the following:

(1) Net negative reverse repurchase agreement
exposure, where the fair value of securities
received exceeds the value of the cash provided.
(2) Net negative repurchase agreement exposure,
where the value of the cash received exceeds the
fair value of the securities provided.
(3) Net negative securities lending exposure, where
the value of cash collateral received (or the fair

value of non-cash collateral received) exceeds
the fair value of securities lent.

(4) Net negative securities borrowing exposure,
where the fair value of securities borrowed
exceeds the value of cash collateral provided (or
the fair value of non-cash collateral provided).
The reported value is not intended to reflect amounts
recorded on the balance sheet. Rather, it represents the
single legally owed amount per netting set. Net multiple transactions only when the transactions are covered by a qualifying master netting agreement (see the
definition of “qualifying master netting agreement” in
12 CFR 217.2). For transactions that are not subject to
a qualifying master netting agreement, report the exposure on a transaction-by-transaction basis, with each
SFT treated as its own netting set. That is, report the
difference (if negative) between the value of the financial instruments provided (cash and/or securities) and
the financial instruments received (cash and/or securities). Include transactions cleared through a CCP. Do
not include conduit lending transactions and do not
apply haircuts in assessing the gross fair value of noncash collateral. Include unsettled SFTs if the bank is
using trade-date accounting. Report the final net negative exposure value as a positive number.
Line Item 11 OTC derivative contracts with other
financial institutions that have a net negative fair value:
Line Item 11(a) Net negative fair value.
Report the sum of net fair value OTC derivative liabilities netted in accordance with GAAP netting rules (i.e.,
designated, legally enforceable, netting sets or groups).
Include only netting sets with a negative value. Report
netting sets where the net result is positive in item 5(a).
Include collateral provided only if it is within the master netting agreement (i.e., pursuant to legally enforceable credit support annexes). If applicable, net opposing collateral positions (e.g., initial margin held with
variation margin posted). Deduct the net collateral
position from the underlying obligation only if it
reduces the overall exposure. If the net collateral
exceeds the payment obligation, record a fair value of
zero for the netting set. If a derivative contract with a
positive fair value is not covered under a qualifying
master netting agreement, the derivative exposure
amount should be included on a gross basis (see the
definition of “qualifying master netting agreement” in

B-4
December 2016

FR Y-15

Schedule B

12 CFR 217.2). For more information on netting, refer
to ASC Subtopic 210-20, Balance Sheet—Offsetting,
and the FR Y-9C Glossary entry for “offsetting.”
Do not include derivative contracts initiated via an
exchange such as ICE, CME, or Eurex (e.g., futures
contracts would not be included).
When acting as a financial intermediary (i.e., where the
banking organization is a counterparty to both the
client and the CCP), report exposures to the CCP.
Report exposures to clients if they fit the definition of
financial institution. In cases where a clearing member
bank, acting as an agent, guarantees the performance
of a CCP to a client, the associated exposure to the
client must be reported.
Report the final net negative fair value as a positive
number. For example, a master netting agreement with
a net fair value of −$10 would be reported as +$10.
Line Item 11(b) Potential future exposure.
Report the amount of the PFE, calculated using the
current exposure method, for the derivatives included
in item 11(a). For more information on determining
the PFE refer to 12 CFR 217.34(a).
Line Item 12 Total intra-financial system liabilities.
The sum of items 7(a) through 11(b).

Securities Outstanding
The values reported for items 13 through 19 should
reflect all of the outstanding securities of the banking
organization regardless of whether or not they are held
by another financial institution. Do not report products where the reporting institution does not back the
performance of the asset (e.g., asset-backed securities).
For items 13 through 17, provide the book value (i.e.,
carrying amount) of the securities. Note that this value
will depend on the applicable accounting classification
and measurement, and thus may reflect the amortized
cost of the securities, the fair value of the securities, or
a mixture of the two.
Line Item 13 Secured debt securities.
Report the book value of all outstanding secured debt
securities (e.g., covered bonds and REIT preferred
securities) issued by the banking organization. Do not
include advances from Federal Home Loan Banks

(FHLB). Do not include standby letters of credit. Note
that this item is not designed to capture collateralized
trades. Instead, the item is capturing capital that has
been raised through the issuance of secured debt.
Line Item 14 Senior unsecured debt securities.
Report the book value of all outstanding senior unsecured debt securities issued by the banking
organization.
Line Item 15 Subordinated debt securities.
Report the book value of all outstanding subordinated
debt securities (as defined in the FR Y-9C, Schedule HC, items 19(a) and 19(b)) issued by the banking
organization.
Line Item 16 Commercial paper.
Report the book value of all outstanding commercial
paper issued by the banking organization. For more
information on commercial paper, refer to the Glossary entry for “commercial paper.”
Line Item 17 Certificates of deposit.
Report the book value of all outstanding certificates of
deposit issued by the banking organization, irrespective of the holder (e.g., corporate or individual).
Include all certificates of deposit issued as securities,
even if they were not issued as a receipt (i.e., certificates
of deposit with an ISIN number).
For more information on certificates of deposit, refer
to the Glossary entry for “certificate of deposit.”
Line Item 18 Common equity.
Report the fair value of outstanding common equity.
For publicly traded shares, report the closing share
price multiplied by the number of shares outstanding.
Do not report non-publicly traded shares or any other
shares for which a market price is unavailable. For
shares issued by consolidated subsidiaries, only include
those shares that were issued to third parties. Do not
include certificates of mutual banks.
Line Item 19 Preferred shares and other forms of
subordinated funding not captured in item 15.
Report the fair value of outstanding preferred shares
and other forms of subordinated funding not captured
in item 15 (e.g., savings shares and silent partnerships).
For publicly traded shares, report the closing share
B-5

FR Y-15

December 2016

Schedule B

price multiplied by the number of shares outstanding.
Do not report non-publicly traded shares. Include
shares issued by consolidated subsidiaries to third
parties.
Line Item 20 Total securities outstanding.
The sum of items 13 through 19.

Memoranda

institutions. A financial standby letter of credit irrevocably obligates the banking organization to pay a thirdparty beneficiary when a customer fails to repay an
outstanding loan or debt instrument. A performance
standby letter of credit irrevocably obligates the banking organization to pay a third-party beneficiary when
a customer fails to perform some contractual nonfinancial obligation. For more information, refer to
FR Y-9C, Schedule HC-L, items 2 and 3.

Line Item M1 Standby letters of credit extended to
other financial institutions.
Report the amount of financial and performance
standby letters of credit extended to other financial

B-6
December 2015

FR Y-15

LINE ITEM INSTRUCTIONS FOR

Substitutability Indicators
Schedule C

General Instructions
Schedule C is to be completed by domestic U.S. banking organizations.

Payments Activity
Line Item 1 Payments made in the last four quarters.
Report the total gross value of all cash payments sent
by the banking organization via large-value payment
systems,1 along with the gross value of all cash payments sent through an agent or correspondent bank
(e.g., using a correspondent or nostro account), in the
last twelve months for each indicated currency. Include
the amount of payments made into Continuous
Linked Settlement (CLS). All payments sent via an
agent bank should be reported, regardless of how the
agent bank actually settles the transaction. Payments
may be recorded using either the trade date or the
settlement date as long as the reporting remains consistent between periods. If both are readily available, the
settlement date should be used.
Report payments regardless of purpose, location, or
settlement method. This includes, but is not limited to,
cash payments associated with derivatives, securities
financing transactions, and foreign exchange transactions. Do not include the value of any non-cash items
settled in connection with these transactions. Include
cash payments made on behalf of the reporting entity
as well as those made on behalf of customers (including financial institutions, other commercial customers,
and retail customers). However, do not include internal
payments (i.e., book transfers) or any other intragroup transactions (i.e., transactions made within or
1. For examples of large-value payment systems, refer to Payment,
clearing and settlement systems in the CPSS countries, published by the
Committee on Payment and Settlement Systems (CPSS). The November 2012 release is available at www.bis.org/cpmi/publ/d105.htm.

between entities within the reporting group), even if
the transactions were initiated through an external
agent (e.g., when a payment is sent to a subsidiary
through an external institution). Do not include payments made through retail payment systems. Do not
report payment facilitation (i.e., when the bank acts as
a payment service provider) where the customer is a
direct member of the large value payment system and
uses their own BIC code to complete the transaction.
Only include savings account payments if they are
made via a large value payment system or through an
agent.
Only include outgoing payments (i.e., exclude payments received). Except for those payments sent via
CLS, do not net any outgoing wholesale payment values, even if the transaction was settled on a net basis.2
Retail payments sent via a large-value payment system
or through a correspondent may be reported net only if
they were settled on a net basis.
Though payment totals are not rounded, the level of
expected accuracy depends on the magnitude of the
reported value. The leading two digits must be accurate3 (within rounding) for payment totals at or above
$10 trillion, while only the leading digit must be accurate for payment totals below $10 trillion. If precise
totals are unavailable, known overestimates may be
reported.
2. Wholesale payments are payments, generally involving very large
values, which are mainly exchanged between banks or other participants in the financial markets and often require urgent and timely
settlement. In contrast, retail payments are payments, generally involving low values, which are mainly made on behalf of customers and
often involve a low degree of urgency (e.g., personal checks, credit card
transactions, direct debits, direct deposits, and ATM withdrawals).
3. As an example, a figure between 100,000 and 999,999 would need
to be correct to the nearest 100,000 for the leading digit to be considered accurate. The figure would need to be correct to the nearest 10,000
for the two leading digits to be considered accurate.

C-1
FR Y-15

June 2020

Schedule C

Convert the aggregate payments in items 1(a) through
1(l) to U.S. dollars using average exchange rates for the
last four quarters. These average exchange rates must
be constructed using a consistent series of exchange
rate quotations. The method used must be reasonable,
consistent, and reproducible. Documentation concerning the method employed to calculate the average
exchange rates must be maintained and made available
to supervisors upon request.

Line Item 1(i) Indian rupee (INR).
Report the U.S. dollar equivalent amount of all payments made in Indian rupee (INR) in the last four
quarters.

Line Item 1(a) Australian dollars (AUD).
Report the U.S. dollar equivalent amount of all payments made in Australian dollars (AUD) in the last
four quarters.

Line Item 1(k) Mexican pesos (MXN).
Report the U.S. dollar equivalent amount of all payments made in Mexican pesos (MXN) in the last four
quarters.

Line Item 1(b) Brazilian real (BRL).
Report the U.S. dollar equivalent amount of all payments made in Brazilian real (BRL) in the last four
quarters.

Line Item 1(l) Swedish krona (SEK).
Report the U.S. dollar equivalent amount of all payments made in Swedish krona (SEK) in the last four
quarters.

Line Item 1(c) Canadian dollars (CAD).
Report the U.S. dollar equivalent amount of all payments made in Canadian dollars (CAD) in the last four
quarters.

Line Item 1(m) United States dollars (USD).
Report the total value of all payments made in United
States dollars (USD) in the last four quarters.

Line Item 1(d) Swiss francs (CHF).
Report the U.S. dollar equivalent amount of all payments made in Swiss francs (CHF) in the last four
quarters.
Line Item 1(e) Chinese yuan (CNY).
Report the U.S. dollar equivalent amount of all payments made in Chinese yuan (CNY) in the last four
quarters.
Line Item 1(f) Euros (EUR).
Report the U.S. dollar equivalent amount of all payments made in euros (EUR) in the last four quarters.
Line Item 1(g) British pounds (GBP).
Report the U.S. dollar equivalent amount of all payments made in British pound sterling (GBP) in the last
four quarters.
Line Item 1(h) Hong Kong dollars (HKD).
Report the U.S. dollar equivalent amount of all payments made in Hong Kong dollars (HKD) in the last
four quarters.

Line Item 1(j) Japanese yen (JPY).
Report the U.S. dollar equivalent amount of all payments made in Japanese yen (JPY) in the last four
quarters.

Line Item 2 Payments activity.
The sum of items 1(a) through 1(m).

Assets Under Custody
Line Item 3 Assets held as a custodian on behalf of
customers.
Report the value of all assets, including cross-border
assets, that the banking organization holds as a custodian on behalf of customers, including other financial
firms (i.e., financial institutions other than the reporting group). Include such assets even if they are being
held by unaffiliated institutions (e.g., central securities
depositories, payment systems, central banks, and subcustodians).4 In the case where assets are held by a subcustodian, both the primary custodian and the subcustodian must report the assets. All assets held as a
custodian on behalf of customers must be reported,
including those which are also assets under management. Only include assets under management and
assets under administration if they meet the definition
4. A sub-custodian is an institution that provides custody services on
behalf of another custodian.

C-2
June 2018

FR Y-15

Schedule C

of assets under custody. The value of the assets should
reflect the accounting method required by the respective clients. Thus, the reported total will likely involve a
mixture of both book and market values. Custodial
accounts held in all legal entities of the holding company must be reported.
Include cash that is being held in custody accounts.
Note that assets held as collateral are not generally
considered assets under custody. Report only the assets
for which the banking organization provides custody
and safekeeping services. For more information, see the
Glossary entries for “assets under management,”
“assets under administration,” “assets under custody,”
and “custodian.” For a description of custody and
safekeeping accounts, refer to the instructions for the
Consolidated Reports of Condition and Income
(FFIEC 031 and 041) Schedule RC-T, item 11.

Underwritten Transactions in Debt and
Equity Markets
Include all underwriting (public and private) over the
last four quarters where the banking organization was
obligated to purchase unsold securities. When the
underwriting is on a best-efforts basis (i.e., the banking
organization is not obligated to purchase the remaining inventory), only include the securities that were
actually sold. For transactions underwritten by multiple institutions, only include the portion attributable
to the reporting group. These portions should be
reported regardless of whether or not the bank is acting as the lead underwriter.
Line Item 4 Equity underwriting activity.
Report the total value of all types of equity instruments underwritten during the last twelve months,
excluding transactions with subsidiaries and/or affiliates and self-led transactions. This includes all types of
equity market transactions such as initial public offerings, additional offerings of common stocks, units,
depositary receipts (e.g., American depositary receipts
(ADRs) and Global depositary receipts (GDRs)), and
rights offerings. Also include equity-linked transactions such as convertible bonds, convertible preferred
bonds, and exchangeable bonds. Include all types of
transactions at all maturities. Do not differentiate
transactions between front-end, back-end, and best-

effort transactions. Do not differentiate with regard to
maturity, currency, or market of issuance.
Include equity securities with embedded derivatives,
but exclude stand-alone derivatives underwriting. With
regards to the delineation between securities with
embedded derivatives and stand-alone derivatives, use
the existing definitions in GAAP.
The accounting and reporting standards for derivative
instruments, including certain derivative instruments
embedded in other contracts, and for hedging activities
are set forth in ASC Topic 815, Derivatives and Hedging (formerly FASB Statement No. 133, Accounting
for Derivative Instruments and Hedging Activities, as
amended), which banking organizations must follow
for purposes of this report. ASC Topic 815 requires all
derivatives to be recognized on the balance sheet as
either assets or liabilities at their fair value. See ASC
Topic 815 for the definition of derivatives.
Contracts that do not in their entirety meet the definition of a derivative instrument, such as bonds, insurance policies, and leases, may contain “embedded”
derivative instruments. Embedded derivatives are
implicit or explicit terms within a contract that affect
some or all of the cash flows or the value of other
exchanges required by the contract in a manner similar
to a derivative instrument.
The effect of embedding a derivative instrument in
another type of contract (“the host contract”) is that
some or all of the cash flows or other exchanges that
otherwise would be required by the host contract,
whether unconditional or contingent upon the occurrence of a specified event, will be modified based on
one or more of the underlyings.
Line Item 5 Debt underwriting activity.
Report the total value of all types of debt instruments
underwritten during the last twelve months, excluding
intra-group or self-led transactions. This includes all
types of underwriting transactions relating to debt
securities. Include both secured debt instruments (e.g.,
covered bonds, asset-backed security (ABS) transactions, etc.) and unsecured debt instruments. Include all
types of transactions at all maturities. Do not differentiate transactions between front-end, back-end, and
best-effort or “soft” transactions. Do not differentiate
with regard to maturity, currency, or market of issuance. Do not differentiate between sovereign and corC-3

FR Y-15

December 2016

Schedule C

porate debt. Do not include loan underwriting. Include
underwriting activity related to sovereign debt and the
debt of government-sponsored enterprises (GSE).
However, do not include other activities that facilitate
the issuance or placement of third-party securities
(e.g., auctions).
Also include debt securities with embedded derivatives.
For more detail on embedded derivatives, refer to the
instructions for item 4.
Line Item 6 Total underwriting activity.
The sum of items 4 and 5.

Memoranda
For items M1 through M2, refer to the general instructions provided for item 1.
Line Item M1 New Zealand dollars (NZD).
Report the U.S. dollar equivalent amount of all payments made in New Zealand dollars (NZD) in the last
four quarters.
Line Item M2 Russian rubles (RUB).
Report the U.S. dollar equivalent amount of all payments made in Russian rubles (RUB) in the last four
quarters.
Line Item M3 Payments made in the last four quarters
in all other currencies.
Report the U.S. dollar equivalent amount of all payments made in the last four quarters using currencies
not listed in items 1(a) through 1(m) or M1 through
M2. Convert the yearly aggregates to U.S. dollars using
the average exchange rate for the last four quarters.
These average exchange rates must be constructed
using a consistent series of exchange rate quotations.
The method used must be reasonable, consistent, and
reproducible. Documentation concerning the method
employed to calculate the average exchange rates must
be maintained and made available to supervisors upon
request.
Line Item M4 Unsecured settlement/clearing lines
provided.
Report the total amount of unsecured intraday credit
lines extended to the banking organization’s customers. This includes, but is not limited to, lines extended

for cash overdrafts, securities clearing, and transaction
lines (e.g., FX settlement limits). Include lines which
are unconditionally cancellable. Unsecured lines that
are extended at will to the client (i.e., on a case-by-case
basis and at the full discretion of the banking organization), should not be reported.
Line Item M5 Securities traded in the last
four quarters.
Report the market value of securities that were purchased from or sold to an external party in the last four
quarters. Report the value of each security on the trade
date of the transaction. Do not include or deduct any
transaction fees or commissions, either received or
paid. Include transactions made (1) on behalf of the
banking organization’s own account (i.e., proprietary
trading and/or principal orders), (2) on behalf of customers involving securities both held as assets and in
custody, trust, or fiduciary accounts (i.e., the agency
model of trading). Include trades facilitated by a broker using client funds. Include transactions made on
behalf of a client account and routed to an external
party or exchange for execution. Include trades related
to the underwriting of securities. In the case of syndicated underwriting, include trades related to the
reporting firm’s pro rata share of the syndicate.
Exclude transactions made on behalf of an external
prime brokerage client that are solely cleared by the
banking organization and are routed to an external
party for execution. Do not include trade clearing and
settlement services. Do not include failed trades where
the full amount of the trade did not settle. Do not
include the trading of securities issued by a central government (including the U.S. government) or an agency,
department, ministry, or central bank of a central government (see the definition of “sovereign” and “sovereign exposure” under 12 CFR §217.2).
Do not apply CUSIP or counterparty netting when
reporting external transactions or when excluding
intra-group or intra-entity transactions; amounts
should be reported or excluded on a gross basis. Do
not include securities financing transactions (i.e., repostyle transactions). Do not include trading in derivatives, commodities, or foreign exchange contracts.
However, if a borrowed security (e.g., in a reverse
repurchase or securities lending agreement) is sold and
then repurchased in order to return the security to the

C-4
June 2020

FR Y-15

Schedule C

Current filers of the FR Y-15 as of December 31, 2019:
begin reporting memoranda items M5(a) through
M5(d) with the June 30, 2020 reporting date looking
back two quarters (that is, report 1Q2020 and 2Q2020
actual data). For the June 30, 2020 and
September 30, 2020 reporting dates, a pro-rata
approach may be used to calculate the reported volumes for each quarter by applying an annualized factor. The pro-rata annualized factor may be applied
until December 31, 2020, at which time four full quarters of information will be available to report.

Line Item M5(c) Listed equities.
Report the total trading volume of all publicly traded
equities (as defined in CFR 12 §217.2), including
American depositary receipts (ADRs) and global
depositary receipts (GDRs), except for those already
included item M5(a). Do not include derivative transactions (e.g. listed equity options). Report the gross
sum of all transactions (e.g., trades, fills, executions)
placed on an exchange over the year.

Example of reporting annualized trading volume data:
assume an IHC currently files the FR Y-15. The following table would describe reporting amounts for
each date until four quarters of data are available:

Line Item M5(d) Other securities.
Report the total trading volume of all securities not
already reported in above line items such as unlisted
equity securities, preferred stock, trust preferred securities, and securities issued by investment funds (as
defined in 12 CFR §217.2).

Y-15
Report
Date
June 30, 2020
Sept. 30, 2020
Dec. 31, 2020

Trading Volume Activity
1Q
2020
$3B
$3B
$3B

2Q
2020
$2B
$2B
$2B

3Q
2020
n/a
$2B
$2B

4Q
2020
n/a
n/a
$4B

Annualized
Factor

Amount
to report
in Y-15

2×
1.33×
n/a

$10B
$9.3B
$11B

Line Item M6 Trading volume.
The sum of items M5(a) through M5(d).

C-5
FR Y-15

June 2020

LINE ITEM INSTRUCTIONS FOR

Complexity Indicators
Schedule D

General Instructions
Schedule D is to be completed by domestic U.S. banking organizations.
Notional Amount of Over-the-Counter (OTC)
Derivative Contracts
For items 1 and 2, do not include derivative contracts
initiated via an exchange such as ICE, CME, or Eurex.
For example, futures contracts would not be included.
Line Item 1 OTC derivative contracts cleared through
a central counterparty.
Report the notional amount outstanding of OTC
derivative positions which will be settled through a
central counterparty (CCP). Include all types of risk
categories and instruments (e.g., foreign exchange,
interest rate, equity, commodities, and credit default
swaps (CDS)). Report transactions regardless of
whether they are part of a master netting agreement.
For more information, see the Glossary entry for “central counterparty.” For more information on derivatives, refer to ASC Topic 815, Derivatives and Hedging, and the FR Y-9C Glossary entry for “derivative
contracts.”
Do not include cleared derivative transactions (i.e.,
transactions where the bank provides clearing services
for clients executing trades via an exchange or with a
CCP) where the bank is not a direct counterparty in
the contract. When acting as a financial intermediary
(i.e., where the banking organization is a counterparty
to both the client and the CCP), report the notional
amounts associated with each contract (i.e., the contract with the CCP and the contract with the client). In
cases where a clearing member banking organization,
acting as an agent, guarantees the performance of a
CCP to a client, the associated notional amounts must
be reported.

Line Item 2 OTC derivative contracts settled
bilaterally.
Report the notional amount outstanding of OTC
derivative positions which will be settled bilaterally
(i.e., without the use of a central counterparty).
Include all types of risk categories and instruments
(e.g., foreign exchange, interest rate, equity, commodities, and CDS). Report transactions regardless of
whether they are part of a master netting agreement.
For more information on derivatives, refer to ASC
Topic 815, Derivatives and Hedging, and the FR Y-9C
Glossary entry for “derivative contracts.”
Line Item 3 Total notional amount of OTC derivative
contracts.
The sum of items 1 and 2.

Trading and Available-for-Sale (AFS)
Securities
Line Item 4 Trading securities
Report the fair value of all debt securities classified as
trading and all equity securities that are held for trading. Securities that are intended to be held principally
for the purpose of selling them in the near term are
classified as trading assets. Trading activity includes
active and frequent buying and selling of securities for
the purpose of generating profits on short-term fluctuations in price. Securities held for trading purposes
must be reported at fair value. Do not include loans,
derivatives, and non-tradable assets (e.g., receivables).
Report values on a gross long basis (i.e., do not net
short positions against long positions). For long and
short positions in the same CUSIP, report the long
position prior to any CUSIP netting. For more information on trading securities, refer to ASC Topic 320,
Investments − Debt Securities, ASC Topic 321, InvestD-1

FR Y-15

June 2020

Schedule D

ments − Equity Securities, and the FR Y-9C Glossary
entry for “securities activities.”
Line Item 5 AFS securities.
Report the fair value of all securities classified as AFS.
Include AFS securities as defined in the FR Y-9C,
Schedule HC, item 2(b). All debt securities not categorized as trading securities or held-to-maturity (HTM)
must be reported as AFS. Do not include loans, derivatives and non-tradable assets (e.g., receivables).
Report values on a gross long basis (i.e., do not net
short positions against long positions). For long and
short positions in the same CUSIP, report the long
position prior to any CUSIP netting. For more information on AFS securities, refer to ASC Topic 320,
Investments − Debt Securities, and the FR Y-9C Glossary entry for “securities activities.”
Line Item 6 Equity securities with readily determinable
fair values not held for trading.
Report the fair value of equity securities with readily
determinable fair values not held for trading (as
defined in ASC Topic 321, Investments − Equity Securities). Do not include loans, derivatives and nontradable assets (e.g., receivables). Do not include any
equity securities captured in Item 4. Include equity
securities with readily determinable fair values not held
for trading as reported in the FR Y-9C, Schedule HC,
item 2(c).
Report values on a gross long basis (i.e., do not net
short positions against long positions). For long and
short positions in the same CUSIP, report the long
position prior to any CUSIP netting. For more information, refer to ASC Topic 321, Investments − Equity
Securities.
Line Item 7 Total trading, AFS and equity securities
with readily determinable fair values not held for
trading.
The sum of items 4, 5, and 6.
Line Item 8 Trading, AFS and equity securities with
readily determinable fair values not held for trading
that meet the definition of level 1 liquid assets.
Report the gross fair value of all trading, AFS and
equity securities with readily determinable fair values
not held for trading captured in item 7 that qualify as

level 1 liquid assets as set forth in the liquidity coverage
ratio (LCR) (see 12 CFR 249.20(a)). Include qualifying
securities even if they are not eligible high-quality liquid assets (HQLA) according to 12 CFR 249.22.
Line Item 9 Trading, AFS and equity securities with
readily determinable fair values not held for trading
that meet the definition of level 2 liquid assets, with
haircuts.
Report the gross fair value, after applying haircuts, of
all trading, AFS and equity securities with readily
determinable fair values not held for trading captured
in item 7 that qualify as level 2A or level 2B liquid
assets as set forth in the LCR (see 12 CFR 249.20(b)–
(c)). Include qualifying securities even if they are not
eligible HQLA according to 12 CFR 249.22. Report
level 2A and level 2B liquid assets with haircuts of 15%
and 50%, respectively (see 12 CFR 249.21(b)). Do not
apply the caps outlined in 12 CFR 249.21(c)–(i).
Line Item 10 Total adjusted trading, AFS and equity
securities with readily determinable fair values not held
for trading.
Item 7 minus the sum of items 8 and 9.

Level 3 Assets
Line Item 11 Assets valued for accounting purposes
using Level 3 measurement inputs.
Report the gross fair value of all assets that are priced
on a recurring basis on the balance sheet using Level 3
measurement inputs. ASC Topic 820, Fair Value Measurement, established a three-level fair value hierarchy
that prioritizes inputs used to measure fair value based
on observability. Level 3 fair value measurement
inputs, while not readily observable in the market, are
used to develop an exit price for the asset (or liability)
from the perspective of a market participant. Therefore, Level 3 fair value measurement inputs reflect the
banking organization’s own assumptions about the
assumptions that a market participant would use in
pricing an asset (or liability) and should be based on
the best information available under the given circumstances. Do not include assets that are measured at fair
value for disclosure purposes only.
The level in the fair value hierarchy within which the
fair value measurement is categorized is determined on
the basis of the lowest level input that is significant to

D-2
June 2020

FR Y-15

Schedule D

the fair value measurement in its entirety. If a fair value
measurement uses observable inputs that require significant adjustment based on unobservable inputs,
then this is considered a Level 3 measurement. For
more information, refer to the FR Y-9C Glossary entry
for “fair value.”

Schedule HC, item 2(a)). This item includes all debt
securities that an institution has the positive intent and
ability to hold to maturity. For more information on
HTM securities, refer to ASC Topic 320, Investments −
Debt and the FR Y-9C Glossary entry for “securities
activities.”

Memoranda
Line Item M1 Held-to-maturity securities.
Report the amortized cost of all securities classified as
held-to-maturity (HTM) (as defined in the FR Y-9C,

D-3
FR Y-15

June 2020

LINE ITEM INSTRUCTIONS FOR

Cross-Jurisdictional Activity Indicators
Schedule E

General Instructions
Schedule E is to be completed by domestic U.S. banking organizations.
Cross-Jurisdictional Claims
Line Item 1 Foreign claims on an ultimate-risk basis.
Report the value of all claims over all sectors that, on
an ultimate-risk basis, are cross-border claims on nonlocal residents or foreign-office claims on local residents (see FFIEC 009, Schedule C, Part II, Columns 1
through 10, Total Foreign Countries). Do not include
claims from positions in derivative contracts (see
FFIEC 009, Schedule D). For definitions, refer to the
instructions for preparation of the FFIEC 009.
Cross-Jurisdictional Liabilities
Line Item 2 Foreign liabilities (excluding local
liabilities in local currency).
Report the sum of all foreign-office liabilities in nonlocal currency, all U.S. dollar liabilities to foreign residents, and all foreign currency liabilities to foreigners
(see FFIEC 009, Schedule L, Column 1; TIC BL-1,
Column 7; and, TIC BQ-2, Columns 1 and 2). Do not
include liabilities from positions in derivative contracts.
Include liabilities between a non-domestic office within
the banking organization and a domestic counterparty
not included in the banking organization. For definitions, refer to the instructions for preparation of the
FFIEC 009 and the Treasury International Capital
(TIC) B Reports.
Line Item 2(a) Any foreign liabilities to related offices
included in item 2.
Report the value of any intercompany liabilities
included in item 2 (i.e., liabilities that are to the banking organization’s own foreign offices) (see TIC BL-1,

Column 8, and the liabilities to related offices reported
as part of TIC BQ-2, Columns 1 and 2). For definitions, refer to the instructions for preparation of the
TIC B Reports.
Line Item 3 Local liabilities in local currency.
Report the value of all foreign-office liabilities in local
currency (see FFIEC 009, Schedule L, Column 2). Do
not include liabilities from positions in derivative contracts. Do not include intercompany liabilities. For
definitions, refer to the instructions for the preparation
of the FFIEC 009.
Line Item 4 Total cross-jurisdictional liabilities.
The sum of items 2 and 3 minus item 2(a).
Line Item 5 Cross-jurisdictional activity
The sum of items 1 and 4.

Memoranda
For foreign banking organizations that will begin filing
the FR Y-15 on June 30, 2020 based on the FBO’s
combined U.S. operations: begin reporting memorandum items M1-M5 with the June 30, 2020 reporting
date.
Line Item M1 Foreign derivative claims on an
ultimate-risk basis.
Report the positive fair value of all claims over all sectors from positions in derivative contracts that, on an
ultimate-risk basis, are cross-border claims on nonlocal residents or foreign-office claims on local residents (see FFIEC 009, Schedule D, Columns 1
through 4, Total Foreign Countries). For this item,
only include derivative positions with net positive fair
values consistent with the instructions for preparation
of the FFIEC 009.
E-1

FR Y-15

June 2020

Schedule E

For definitions, also refer to the instructions for preparation of the FFIEC 009.
Line Item M2 Total cross-jurisdictional claims.
The sum of items 1 and M1.
Line Item M3 Foreign derivative liabilities on an
immediate-counterparty basis.
Report the fair value of all consolidated liabilities from
positions in derivatives contracts that, on an
immediate-counterparty basis, are cross-border
liabilities.
Include the derivative liabilities of foreign offices.
Include the derivative liabilities of U.S. offices to foreign counterparties regardless of whether the foreign
counterparty is located inside or outside the United
States.
Negative fair values from positions in derivatives contracts may be offset against positive fair values if, and
only if, the transactions were executed with the same
counterparty under a legally enforceable netting agreement under ASC Subtopic 210-20, Balance Sheet–
Offsetting (formerly FASB Interpretation No. 39,
“Offsetting of Amounts Related to Certain Contracts”). Only include netting sets with a net negative
fair value. Netting sets with a positive fair value are
captured in item M1. Report liabilities from positions
in derivatives contracts gross of any collateral in the
form of cash, equity securities, and debt securities.

For definitions, refer to the instructions for preparation of the FFIEC 009.
Line Item M4 Consolidated foreign liabilities on an
immediate-counterparty basis, excluding derivative
liabilities.
Report the value of all consolidated non-derivative
liabilities that, on an immediate-counterparty basis, are
cross-border liabilities.
Include the liabilities of foreign offices (see
FFIEC 009, Schedule L, Column 3, Total Foreign
Countries and United States). Include the liabilities of
U.S. offices to foreign counterparties regardless of
whether the foreign counterparty is located inside or
outside the United States.
Do not include liabilities from positions in derivative
contracts, which are reported separately in item M3.
Do not include registered securities issued by the bank.
Do not include liabilities between entities within the
reporting group.
For definitions, refer to the instructions for preparation of the FFIEC 009.
Line Item M5 Total cross-jurisdictional liabilities,
including derivatives.
The sum of items M3 and M4.

E-2
December 2019

FR Y-15

LINE ITEM INSTRUCTIONS FOR

Ancillary Indicators
Schedule F

General Instructions
Schedule F is to be completed by domestic U.S. banking organizations.
Line Item 1 Total liabilities.
Report total liabilities (as defined in the FR Y-9C,
Schedule HC, item 21).
Line Item 2 Retail funding.
Report total deposits less the sum of deposits from
depository institutions, deposits from central banks,
and any other deposits (including certificates of
deposit) not held by retail customers or small businesses. Small business customers are those customers
with less than $1 million in consolidated deposits that
are managed as retail customers and are generally considered as having similar liquidity risk characteristics
to retail accounts. For more information on deposits,
see the FR Y-9C Glossary entry for “deposits.”
Line Item 3 Total gross revenue.
Report total gross revenue, which is defined as interest
income plus noninterest income (FR Y-9C, Schedule HI, item 1(h) plus item 5(m)).
Line Item 4 Total net revenue.
Report total net revenue, which is defined as interest
income plus noninterest income minus interest expense
(FR Y-9C, Schedule HI, item 1(h) plus item 5(m)
minus item 2(f)).
Line Item 5 Foreign net revenue.
Report the net revenue, defined as interest income plus
noninterest income minus interest expense, from all
foreign offices. For purposes of this report, a foreign
office of a reporting banking organization is a branch
or consolidated subsidiary located outside of the organization’s home country (i.e., the country where the

banking organization is headquartered); an Edge or
Agreement subsidiary, including both its U.S. and its
foreign offices; or an International Banking Facility
(IBF). Branches or consolidated subsidiaries located in
territories or possessions of the home country are considered foreign offices. Branches of bank subsidiaries
located on military facilities belonging to the home
country, wherever located, are not considered foreign
offices. For more information on Edge or Agreement
subsidiaries and on IBFs, refer to the FR Y-9C Glossary entries for “Edge and Agreement corporation”
and “International Banking Facility (IBF),”
respectively.
Line Item 6 Gross value of cash provided and gross fair
value of securities provided in securities financing
transactions (SFTs).
Report the gross value of all cash provided and the
gross fair value of all securities provided in the outgoing legs of securities financing transactions. Only
include transactions completed by the banking organization on its own behalf. Include variation margin provided, but do not include any counterparty netting.
Include the outgoing legs associated with repurchase
and reverse repurchase agreements, and securities lending and borrowing. Do not include outgoing legs associated with conduit lending and margin lending
transactions.
Line Item 7 Gross value of cash received and gross fair
value of securities received in SFTs.
Report the gross value of all cash received and the
gross fair value of all securities received in the incoming legs of securities financing transactions. Only
include transactions completed by the banking organization on its own behalf. Include variation margin
received, but do not include any counterparty netting.
Include the incoming legs associated with repurchase
and reverse repurchase agreements, and securities lendF-1

FR Y-15

June 2020

Schedule F

ing and borrowing. Do not include incoming legs associated with conduit lending and margin lending
transactions.
Line Item 8 Gross positive fair value of
over-the-counter (OTC) derivative contracts.
Report the gross positive fair value of all OTC derivative contracts (i.e., contracts not initiated via an
exchange). Do not include any counterparty netting.

Line Item 10 Number of jurisdictions.
Report the number of countries, including the home
jurisdiction, where the banking organization has a
branch, a subsidiary, or other entity that is consolidated under GAAP. Determine the jurisdiction using
the physical address of the branch, subsidiary, or other
consolidated entity. Include offshore financial centers
(e.g., Cayman Islands and Hong Kong SAR) as separate jurisdictions.

Line Item 9 Gross negative fair value of OTC
derivative contracts.
Report the gross negative fair value of all OTC derivative contracts not initiated via an exchange. Do not
include any counterparty netting.

F-2
December 2016

FR Y-15

LINE ITEM INSTRUCTIONS FOR

Short-Term Wholesale Funding
Indicator
Schedule G

General Instructions
Schedule G is to be completed by domestic U.S. banking organizations.
Unless otherwise specified in the line item instructions,
for the items in Schedule G, report the average value
calculated over the last twelve months (e.g., data
reported as-of March would include observations
made from April 1 of the previous year through
March 31 of the current year). Banking organizations
that have reported the Complex Institution Liquidity
Monitoring Report (FR 2052a) daily for the last twelve
months must report the average value using daily data.
All other respondents must report the average value
using monthly data (i.e., provide the average of the
twelve month-end balances within the last four
quarters).
Note that the values associated with each item are
divided into four maturity buckets. Report funding
with a remaining maturity of 30 days or less, along
with funding with no maturity date, in column A.
Report funding with a remaining maturity of 31 to
90 days in column B. Report funding with a remaining
maturity of 91 to 180 days in column C. Finally, report
funding with a remaining maturity of 181 to 365 days
in column D.

Line Item 1(b) Retail brokered deposits and sweeps.
Report the value of brokered deposits and sweeps provided by retail customers or counterparties. For more
information, see the Glossary entries for “brokered
deposits” and “brokered sweep deposits.”
Line Item 1(c) Unsecured wholesale funding obtained
outside of the financial sector.
Report the value of unsecured wholesale funding
where the customer or counterparty is not a financial
sector entity or a consolidated subsidiary of a financial
sector entity (as defined in 12 CFR 249.3). For more
information, see the Glossary entry for “unsecured
wholesale funding.”
Line Item 1(d) Firm short positions involving level 2B
liquid assets or non-HQLA.
Report the value of firm short positions involving level
2B liquid assets or assets that do not qualify as high
quality liquid assets (HQLA). For the list of assets that
are level 2B liquid assets and a definition of HQLA,
see 12 CFR 249.20 and 249.3, respectively.
Line Item 1(e) Total first tier short-term wholesale
funding.
The sum of items 1(a) through 1(d).

Short-Term Wholesale Funding
Line Item 2 Second tier:
Line Item 1 First tier:
Line Item 1(a) Funding secured by level 1 liquid assets.
Report the value of secured funding transactions
secured by level 1 liquid assets. For more information,
see the Glossary entry for “secured funding transaction.” For the definition of level 1 liquid assets, see
12 CFR 249.20.

Line Item 2(a) Funding secured by level 2A liquid
assets.
Report the value of secured funding transactions
secured by level 2A liquid assets. For more information, see the Glossary entry for “secured funding transaction.” For the list of assets that are level 2A liquid
assets, see 12 CFR 249.20.
G-1

FR Y-15

June 2020

Schedule G

Line Item 2(b) Covered asset exchanges (level 1 to
level 2A).
Report the fair value of assets that must be returned
under covered asset exchanges where a level 1 liquid
asset will be exchanged for a level 2A liquid asset. For
more information, see the Glossary entry for “covered
asset exchanges.” For the list of assets that are level 1
and level 2A liquid assets, see 12 CFR 249.20.
Line Item 2(c) Total second tier short-term wholesale
funding.
The sum of items 2(a) and 2(b).
Line Item 3 Third tier:
Line Item 3(a) Funding secured by level 2B liquid
assets.
Report the value of secured funding transactions
secured by level 2B liquid assets. For more information, see the Glossary entry for “secured funding transaction.” For the list of assets that are level 2B liquid
assets, see 12 CFR 249.20.
Line Item 3(b) Other covered asset exchanges.
Report the fair value of assets that must be returned
under covered asset exchanges not already captured in
item 2(b). For more information, see the Glossary
entry for “covered asset exchanges.”
Line Item 3(c) Unsecured wholesale funding obtained
within the financial sector.
Report the value of unsecured wholesale funding
where the customer or counterparty is a financial sector entity or a consolidated subsidiary of a financial
sector entity (as defined in 12 CFR 249.3). For more
information, see the Glossary entry for “unsecured
wholesale funding.”

Line Item 3(d) Total third tier short-term wholesale
funding.
The sum of items 3(a) through 3(c).
Line Item 4 All other components of short-term
wholesale funding.
Report the value of secured funding transactions
secured by assets that do not qualify as HQLA. For
more information, see the Glossary entry for “secured
funding transaction.” For the definition of HQLA, see
12 CFR 249.3.
Line Item 5 Total short-term wholesale funding, by
maturity.
Column A: The sum of 0.25 times item 1(e), 0.5 times
item 2(c), 0.75 times item 3(d), and item 4.
Column B: The sum of 0.1 times item 1(e), 0.25 times
item 2(c), 0.5 times item 3(d), and 0.75 times item 4.
Column C: The sum of zero times item 1(e), 0.1 times
item 2(c), 0.25 times item 3(d), and 0.5 times item 4.
Column D: The sum of zero times item 1(e), zero times
item 2(c), 0.1 times item 3(d), and 0.25 times item 4.
Line Item 6 Total short-term wholesale funding.
The sum of item 5, Columns A through D.
Line Item 7 Average risk-weighted assets.
Report the average total risk-weighted assets value over
the previous four quarters, using quarterly data. For
each quarter, use the total risk-weighted assets amount
associated with the lower of the two risk-based capital
ratios in that quarter. For more information, see
FR Y-9C, Schedule HC-R, items 46a and 46b.
Line Item 8 Short-term wholesale funding metric.
Item 6 divided by item 7.

G-2
June 2020

FR Y-15

LINE ITEM INSTRUCTIONS FOR

FBO Size Indicator
Schedule H

General Instructions
Schedule H is to be completed by FBOs.
Unless otherwise indicated, all Category II and III
FBOs (as defined in the Glossary entry for “Category
II Banking Organization” and “Category III Banking
Organization”) must report the data in this schedule
using quarter averages. For on-balance sheet items,
report averages over the reporting period using daily
data. For off-balance sheet items, report averages over
the reporting period using monthly data (i.e., provide
the average of the three month-end balances within the
quarter). Off-balance sheet items include the potential
future exposure of derivative contracts (item 1(b)), the
effective notional amount of offsets and PFE adjustments for sold credit protection (item 1(g)), counterparty credit risk exposure for SFTs (item 2(b)), SFT
indemnification and other agent-related exposures
(item 2(c)), and other off-balance sheet exposures
(item 4). Except where otherwise indicated, respondents that are not Category II or III FBOs must either
report all of the data in this schedule using averages or
report all of the data using point-in-time values.
Include all positions, regardless of whether they are
included in the trading or banking book. The amounts
provided must be net of specific provisions and valuation adjustments. Several items involve securities
financing transactions (SFTs) (i.e., repo-style transactions), which are transactions such as repurchase
agreements, reverse repurchase agreements, and securities lending and borrowing, where the value of the
transactions depends on the market valuations and the
transactions are often subject to margin agreements.
Column B (Combined U.S. Operations). When reporting this schedule H in Column B, an FBO should utilize the following instructions, which are identical to
the instructions for line item 6 on the FR Y-7Q: In

cases where a U.S. affiliate has a gross due from balance with a foreign affiliate and a gross due to balance
with that same affiliate, the gross due from balance and
gross due to balance are netted. If the result of the netting equals a net due from balance, the net due from
balance is added to the asset calculation. A net due to
balance of a U.S. affiliate with a foreign affiliate is not
subtracted from the combined assets reported. Refer to
the Example in the instructions of the FR Y-7Q for
further clarification.

Total Exposures
Line Item 1 Derivative exposures:
Line Item 1(a) Current exposure of derivative
contracts.
Report the current exposure (i.e., replacement cost) of
all derivative contracts, cleared and non-cleared, net of
qualifying cash variation margin. For Category II and
III FBOs, report the average current exposure of all
derivative contracts, cleared and non-cleared, net of
qualifying cash variation margin, using daily data.
When acting as a financial intermediary in clearing
client derivative contracts (i.e., the principal model,
where the U.S. operations of the FBO facilitates the
clearing of derivatives by becoming a direct counterparty to both the client and the central counterparty
(CCP)), include exposures to the CCP and the clearing
member client. Where a clearing member within the
reporting group guarantees the performance of a client
to a CCP (and would thus have a payment obligation
to the CCP in the event of a client default) (i.e., the
agency model), the clearing member must treat the
exposure associated with the guarantee as a derivative
contract and report the associated current exposure.
However, do not include the exposure if the client and
the clearing member are affiliates and consolidated on
H-1

FR Y-15

June 2020

Schedule H

the banking organization’s balance sheet. For more
information, see the Glossary entry for “qualifying
cash variation margin.” For a definition of derivative
contract, see 12 CFR 217.2.
When reporting Column A (IHCs), this item is equivalent to Part 2, line 4 of the supplemental leverage ratio
disclosure table (see 12 CFR 217.173, Table 13).
Line Item 1(b) Potential future exposure (PFE) of
derivative contracts.
Report the potential future exposure for transactions
included in item 1(a), calculated in accordance with
12 CFR 217.34(a). For Category II and III FBOs,
report the average potential future exposure for transactions included in item 1(a), calculated in accordance
with 12 CFR 217.34(a), using monthly data. Include
derivative contracts to which the reporting group is a
counterparty (or each single-product netting set of
such transactions) along with cleared transactions.
Note that a reporting group may not use cash variation
margin to reduce the net or gross current credit exposure in the calculation of the net-to-gross ratio.
When reporting Column A (IHCs), this item is equivalent to Part 2, line 5 of the supplemental leverage ratio
disclosure table (see 12 CFR 217.173, Table 13).
Line Item 1(c) Gross-up for derivatives collateral.
Report the amount of posted cash and non-cash collateral used to offset the negative mark-to-fair values of
associated derivative contracts. For Category II and III
FBOs, report the average amount of posted cash and
non-cash collateral used to offset the negative mark-tofair values of associated derivative contracts using
daily data. Do not include qualifying cash variation
margin. Include cash collateral that is or would be
reported under the GAAP offset option that is not
qualifying cash variation margin. Only include the
amount of posted non-cash collateral that has been
deducted from the on-balance sheet assets value
reported in item 3(a). For more information, see the
Glossary entry for “qualifying cash variation margin.”
When reporting Column A (IHCs), this item is equivalent to Part 2, line 6 of the supplemental leverage ratio
disclosure table (see 12 CFR 217.173, Table 13).

Line Item 1(d) Effective notional amount of written
credit derivatives.
Report the effective notional principal amount (that is,
the apparent or stated notional principal amount multiplied by the effective multiplier in the derivative contract) of credit derivatives, or other similar instruments, through which the reporting group provides
credit protection (e.g., credit default swaps or total
return swaps that reference instruments with credit
risk, such as bonds). For Category II and III FBOs,
report the average effective notional principal amount
of credit derivatives, or other similar instruments,
through which the reporting group provides credit protection, using monthly data. This value represents the
amount owed upon a default event. The effective
notional principal amount of sold credit protection
that the reporting group clears on behalf of a clearing
member client through a CCP may be excluded.
This item is equivalent to Part 2, line 9 of the supplemental leverage ratio disclosure table (see 12 CFR
217.173, Table 13).
Line Item 1(e) Cash variation margin included as an
on-balance sheet receivable.
Report the amount of qualifying cash variation
margin, which is posted to a counterparty to a
derivative contract and included in item 3(a) as
an on-balance sheet receivable. Only include cash
variation margin that meets the criteria outlined in
12 CFR 217.10(c)(4)(ii)(C). For Category II and III
FBOs, report the average amount of qualifying cash
variation margin, which is posted to a counterparty to
a derivative contract and included in item 3(a) as an
on-balance sheet receivable, using daily data. For more
information, see the Glossary entry for “qualifying
cash variation margin.”
When reporting Column A (IHCs), this item is equivalent to Part 2, line 7 of the supplemental leverage ratio
disclosure table (see 12 CFR 217.173, Table 13).
Line Item 1(f) Exempted central counterparty legs
of client-cleared transactions included in items 1(a)
and 1(b).
Report the current exposure and the PFE for the
exempted CCP legs of client-cleared transactions
under the principal model that are included in items
1(a) and 1(b), respectively. For Category II and III

H-2
June 2020

FR Y-15

Schedule H

FBOs, report the average current exposure using daily
data and the average PFE using monthly data for the
exempted CCP legs of client-cleared transactions that
are included in items 1(a) and 1(b), respectively.
When reporting Column A (IHCs), this item is equivalent to Part 2, line 8 of the supplemental leverage ratio
disclosure table (see 12 CFR 217.173, Table 13).
Line Item 1(g) Effective notional amount offsets and
PFE adjustments for sold credit protection.
Report the value of effective notional principal amount
offsets and PFE adjustments for sold credit protection.
For Category II and III FBOs, report the average value
of effective notional principal amount offsets and PFE
adjustments for sold credit protection using monthly
data. Offsets include any reduction in the mark-to-fair
value of the sold credit protection that is recognized in
common equity tier 1 capital, along with the effective
notional principal amount of purchased credit derivatives or similar instruments that meet the following
criteria (see 12 CFR 217.10(c)(4)(ii)(D)(2)):

(1) The remaining maturity of the credit protection
purchased must be equal to or greater than the
remaining maturity of the credit protection
sold; and,
(2) The reference obligation of the purchased credit
protection must be pari passu with or junior to
the underlying reference obligation of the credit
protection sold. If the sold credit protection references a tranched product, the purchased credit
protection must be on a reference obligation
with the same level of seniority.
If the effective notional amount of this sold credit protection is included in item 1(d), the associated PFE
may be reported as an adjustment to avoid doublecounting (see CFR 217.10(c)(4)(ii)(B)(1) and (2)).
However, the associated PFE may not be reported as
an adjustment if it is already being offset through purchased credit protection.
Note that, as applicable, the effective notional amount
of sold credit protection may be reduced by any negative change in fair value reflected in common equity
tier 1 capital provided that the effective notional
amount of the offsetting purchased credit protection is
also reduced by any resulting positive change in fair
value reflected in common equity tier 1 capital. If, as

applicable, the reporting group purchases credit protection through a total return swap and records the net
payments received as net income but does not record
offsetting deterioration in the mark-to-fair value of the
sold credit protection on the reference exposure (either
through reductions in fair value or by additions to
reserves) in common equity tier 1 capital, the reporting
group may not reduce the effective notional principal
amount of the sold credit protection.
When reporting Column A (IHCs), this item is equivalent to Part 2, line 10 of the supplemental leverage ratio
disclosure table (see 12 CFR 217.173, Table 13).
Line Item 1(h) Total derivative exposures.
The sum of items 1(a) through 1(d), minus the sum of
items 1(e) through 1(g).
Line Item 2 Securities financing transaction (SFT)
exposures:
Line Item 2(a) Gross SFT assets.
Report the gross value of on-balance sheet assets
related to securities financing transactions. For Category II and III FBOs, report the average gross value of
on-balance sheet assets related to securities financing
transactions using daily data. Do not include securities
that are already included in item 3(a) (e.g., securities
received as collateral in a principal securities lending
transaction that have not been rehypothecated or sold).
Include the gross value of cash receivables for reverse
repurchase agreements. Include securities sold under a
repurchase agreement or a securities lending transaction that qualify for sales treatment under GAAP.
When reporting Column A (IHCs), this item is equivalent to Part 2, line 12 of the supplemental leverage ratio
disclosure table (see 12 CFR 217.173, Table 13).
Line Item 2(b) Counterparty credit risk exposure
for SFTs.
Report the counterparty credit risk exposure for SFTs.
For Category II and III FBOs, report the average counterparty credit risk exposure for SFTs using monthly
data. Counterparty exposure is determined as the gross
fair value of the securities and cash provided to a counterparty for all transactions included within a qualifying master netting agreement less the gross fair value of
the securities and cash received from the counterparty
for those transactions, or zero, whichever is greater (see
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the definition of “qualifying master netting agreement” in 12 CFR 217.2). For transactions that are not
subject to a qualifying master netting agreement,
report the exposure on a transaction-by-transaction
basis, with each SFT treated as its own netting set. Do
not include transactions where the reporting group
acts as an agent, as these exposures are captured separately in item 2(c).
When reporting Column A (IHCs), this item is equivalent to Part 2, line 14 of the supplemental leverage ratio
disclosure table (see 12 CFR 217.173, Table 13).
Line Item 2(c) SFT indemnification and other
agent-related exposures.
For transactions where the reporting group acts as an
agent and provides an indemnity to a customer, report
the gross fair value of the securities and cash lent for all
transactions within a qualifying master netting agreement less the gross fair value of the securities and cash
received from the counterparty for those transactions,
or zero, whichever is greater. For Category II and III
FBOs, report the average gross fair value, using
monthly data, of the securities and cash lent for all
transactions within a qualifying master netting agreement less the gross fair value of the securities and cash
received from the counterparty for those transactions,
or zero, whichever is greater. For transactions that are
not subject to a qualifying master netting agreement,
report the exposure on a transaction-by-transaction
basis, with each individual transaction treated as its
own netting set. In cases where the indemnification
exceeds the calculated difference described above,
report the full value of the guarantee. If the exposure
of the reporting group to the underlying security or
cash in a transaction extends beyond the indemnification (e.g., when the reporting group manages received
collateral using their own account rather than the customer’s account), the full value of the underlying security or cash must be reported.
When reporting Column A (IHCs), this item is equivalent to Part 2, line 15 of the supplemental leverage ratio
disclosure table (see 12 CFR 217.173, Table 13).
Line Item 2(d) Gross value of offsetting cash payables.
Report the gross value of cash payables associated with
repurchase agreements that are permitted to offset the
cash receivables included in item 2(a). For Category II
and III FBOs, report the average gross value of cash

payables associated with repurchase agreements that
are permitted to offset the cash receivables included in
item 2(a), using daily data. Such offset is permitted
when the related SFTs are with the same counterparty,
subject to the same explicit settlement date, and within
a qualifying master netting agreement (see the definition of “qualifying master netting agreement” in
12 CFR 217.2) and are limited to the gross value of the
related cash receivable.
When reporting Column A (IHCs), this item is equivalent to Part 2, line 13 of the supplemental leverage ratio
disclosure table (see 12 CFR 217.173, Table 13).
Line Item 2(e) Total SFT exposures.
The sum of items 2(a) through 2(c), minus item 2(d).
Line Item 3 Other on-balance sheet exposures:
Line Item 3(a) Other on-balance sheet assets.
Report the balance sheet carrying value of all
on-balance sheet assets, including collateral but excluding the on-balance sheet assets for derivative transactions and repo-style transactions. Include the amount
of on-balance sheet cash and collateral received from
counterparties in derivative transactions. For Category
II and III FBOs, report the average balance sheet carrying value of all on-balance sheet assets, including
collateral but excluding the on-balance sheet assets for
derivative transactions and repo-style transactions,
using daily data.
Line Item 3(b) Regulatory adjustments.
Report goodwill and intangibles, deferred tax assets,
hedging gains and losses, and other items that are or
would be deducted from common equity tier 1 capital
and additional tier 1 capital under the fully-phased in
requirements of Regulation Q (see 12 CFR 217.22).
Report adjustments that reduce or would reduce tier 1
capital as a positive value. If the adjustment increases
or would increase tier 1 capital, report the value with a
minus (−) sign. All respondents must provide a pointin-time value, including Category II and III FBOs.
When reporting Column A (IHCs), this item is equivalent to Part 2, line 2 of the supplemental leverage ratio
disclosure table (see 12 CFR 217.173, Table 13).

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Line Item 4 Other off-balance sheet exposures:
For this item, do not include off-balance sheet exposures associated with derivatives transactions or SFTs,
as these are already being captured in items 1 and 2,
respectively. Securities collateral that has been received
by the bank and which is not recorded as an
on-balance sheet asset under the relevant accounting
standard should not be included in this item.
Line Item 4(a) Gross notional amount of items subject
to a 0% credit conversion factor (CCF).
Report the gross notional amount of off-balance sheet
items subject to a 0% credit conversion factor under
the standardized approach to credit risk (this includes
the unused portion of commitments which are unconditionally cancellable at any time by the reporting
group without prior notice). For Category II and III
FBOs, report the average gross notional amount, using
monthly data, of off-balance sheet items subject to a
0% credit conversion factor under the standardized
approach to credit risk. For more information on the
treatment of off-balance sheet exposures under the
standardized approach to credit risk, see 12 CFR
217.33.
Line Item 4(b) Gross notional amount of items subject
to a 20% CCF.
Report the gross notional amount of off-balance sheet
items subject to a 20% credit conversion factor under
the standardized approach to credit risk. For Category
II and III FBOs, report the average gross notional
amount, using monthly data, of off-balance sheet
items subject to a 20% credit conversion factor under
the standardized approach to credit risk. This would
include commitments with an original maturity up to
one year that are not unconditionally cancelable and
short-term self-liquidating trade letters of credit arising from the movement of goods (e.g., documentary
credits collateralized by the underlying shipment). For
more information on the treatment of off-balance
sheet exposures under the standardized approach to
credit risk, see 12 CFR 217.33.
Line Item 4(c) Gross notional amount of items subject
to a 50% CCF.
Report the gross notional amount of off-balance sheet
items subject to a 50% credit conversion factor under
the standardized approach to credit risk. For Category

II and III FBOs, report the average gross notional
amount, using monthly data, of off-balance sheet
items subject to a 50% credit conversion factor under
the standardized approach to credit risk. This includes
commitments with an original maturity of more than
one year that are not unconditionally cancelable and
transaction-related contingent items such as performance bonds, bid bonds, warranties, and performance
standby letter of credit. For more information on the
treatment of off-balance sheet exposures under the
standardized approach to credit risk, see 12 CFR
217.33.
Line Item 4(d) Gross notional amount of items subject
to a 100% CCF.
Report the gross notional amount of off-balance sheet
items subject to a 100% credit conversion factor under
the standardized approach to credit risk. For Category
II and III FBOs, report the average gross notional
amount, using monthly data, of off-balance sheet
items subject to a 100% credit conversion factor under
the standardized approach to credit risk. This includes
guarantees, credit-enhancing representations and warranties that are not securitization exposures, financial
standby letters of credit, and forward agreements. Do
not include exposures associated with SFTs, as these
are already captured in item 2. For more information
on the treatment of off-balance sheet exposures under
the standardized approach to credit risk, see 12 CFR
217.33.
Line Item 4(e) Credit exposure equivalent of other
off-balance sheet items.
The sum of 0.1 times item 4(a), 0.2 times item 4(b),
0.5 times item 4(c), and item 4(d). This total represents
the credit exposure equivalent of the other off-balance
sheet items, with the 0% credit conversion factor subject to a 10% floor.
When reporting Column A (IHCs), this item is equivalent to Part 2, line 19 of the supplemental leverage ratio
disclosure table (see 12 CFR 217.173, Table 13).
Line Item 5 Total exposures prior to regulatory
deductions.
The sum of items 1(h), 2(e), 3(a), and 4(e).
When reporting Column A (IHCs), this item is equivalent to the sum of Part 2, lines 1 and 21 minus Part 2,
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line 3 of the supplemental leverage ratio disclosure
table (see 12 CFR 217.173, Table 13).
Line Item 6 Does item 5 represent an average value
over the reporting period?
Specify whether or not the reporting group has
reported the subcomponents of item 5 using average
values over the reporting period. Category II and III
FBOs must report this data using averages. Respondents that are not Category II and III FBOs may
choose to report the data using averages, though they
are not required to do so. Enter a “1” for Yes; enter a
“0” for No.

Memoranda
Line Item M1 Securities received as collateral in
securities lending.
Report the amount of securities included in
item 3(a) that have been received as collateral in principal securities lending transactions but have not been
rehypothecated or sold. All respondents must provide a
point-in-time value, including Category II and III FBOs.
Line Item M2 Cash collateral received in conduit
securities lending transactions.
Report the cash collateral received in conduit securities
lending transactions. In conduit securities lending
transactions, a banking organization borrows securities from one party and directly on-lends the identical
securities to another party. The banking organization
acts as an intermediary between the security owner and
the ultimate borrower, essentially substituting their
own credit for that of the borrower. The securities in
question may not be part of a general inventory available for onward lending. Instead, the banking organization will only obtain the securities at such time as
they can directly fulfil an outstanding order from the
ultimate borrower. Report the collateral regardless of
whether or not the transaction is being indemnified by
the banking organization. Include the collateral that
was received and then subsequently passed through to
the security owner. All respondents must provide a
point-in-time value, including Category II and III FBOs.
Line Item M3 Credit derivatives sold net of related
credit protection bought.
Report the effective notional principal amount of
credit derivatives sold net of related credit protection

bought. Only net out the protection bought if it is for
the same reference entity. If the protection bought for a
reference entity exceeds the amount sold, report a zero
for that particular reference entity. All respondents
must provide a point-in-time value, including Category II and III FBOs.
Line Item M4 Total assets.
Report the total consolidated assets of the U.S. intermediate holding company (Column A) or combined
U.S. assets (Column B). For Column A, this line item
will be prepopulated from item 5 of Schedule HC-K on
the FR Y-9C.
For Column B, report the total combined assets of the
top-tier FBO’s U.S. domiciled affiliates, branches, and
agencies. In situations where a U.S. domiciled affiliate
is a parent of one or more subsidiaries, including subsidiaries of subsidiaries, the FBO should consolidate
assets of the affiliate and its subsidiaries at the top-tier
U.S. domiciled affiliate, in accordance with U.S.
GAAP, and then the total consolidated assets (or total
assets, as applicable) of each top-tier U.S. domiciled
affiliate, branch, and agency should be combined.
Total combined assets reported by top-tier FBOs
should exclude intercompany balances and intercompany transactions between the FBO’s U.S. domiciled
affiliates, branches, or agencies to the extent such items
are not already eliminated in consolidation. However,
total combined assets reported by top-tier FBOs
should include net intercompany balances and intercompany transactions between a non-U.S. domiciled
affiliate and a U.S. domiciled affiliate, branch, or
agency of the FBO.
Line Item M5 Total off-balance sheet exposures.
Item 5 on this schedule minus Item M4.
Line Item M6 Total nonbank assets.
Report total nonbank assets of the U.S. intermediate
holding company (Column A) or combined U.S. assets
(Column B). For Column A, this line item will be prepopulated from item 17 on Schedule PC-B of the
FR Y-9LP. For Column B, this line item should be calculated in accordance with the definition of total nonbank assets in 12 CFR 252.2.

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LINE ITEM INSTRUCTIONS FOR

FBO Interconnectedness Indicators
Schedule I

General Instructions
Schedule I is to be completed by FBOs.
For the purpose of the intra-financial system assets
and intra-financial system liabilities indicators, financial institutions are defined as depository institutions
(as defined in the FR Y-9C, Schedule HC-C, item 2),
bank holding companies, securities brokers, securities
dealers, insurance companies, mutual funds, hedge
funds, pension funds, investment banks, and central
counterparties (CCPs) (as defined in Schedule D,
item 1). Central banks (e.g., the Federal Reserve) and
other public sector bodies (e.g., multilateral development banks and the Federal Home Loan Banks) are
excluded, but state-owned commercial banks are
included. Stock exchanges are not included, though
most stock exchanges have subsidiaries that are considered financial institutions (e.g., securities dealers and
CCPs). Note that the definition of financial institution
for purposes of this report differs from the definition
used in the FR Y-9C and the FFIEC 002, which,
among other things, includes finance companies.
In determining whether a transaction is with another
financial institution (i.e., a financial institution outside
of the reporting group), do not adopt a look-through
approach. Instead, report figures based on the immediate counterparty. For the purposes of items 1–12,
respondents should include only assets and liabilities
related to transactions with unaffiliated financial institutions (i.e., unaffiliated third-party financial
institutions).

the reporting group). Lending includes all forms of
term/revolving lending, federal funds sold, acceptances
of other banks, and other extensions of credit to financial institutions. Do not include commercial paper,
which is reported in item 3(d), and securities financing
transactions. Do not include settlement balances (i.e.,
exposures arising from unsettled transactions). Deposits include balances due from financial institutions, and
currency and coin due from financial institutions (as
defined in the FR Y-9C, Schedule HC, item 1). Include
certificates of deposit but do not include margin
accounts and posted collateral. Include funds deposited with or lent to other financial institutions that are
accounted for as receivables. Do not include receivables
related to settlement balances (e.g., fees and payments
related to the exchange of goods and services). Include
margin lending, but exclude accrued interest.
Line Item 1(a) Certificates of deposit.
Report the total holdings of certificates of deposit due
from other financial institutions as included in item 1.
For more information on certificates of deposit, refer
to the Glossary entry for “certificate of deposit.”

Intra-Financial System Assets

Line Item 2 Unused portion of committed lines
extended to other financial institutions.
Report the nominal value of the unused portion of all
committed lines extended to other financial institutions. Include lines which are unconditionally cancellable. Do not include letters of credit and unsettled
securities financing transactions (e.g., reverse repos).
For more information on commitments, see FR Y-9C,
Schedule HC-L, item 1.

Line Item 1 Funds deposited with or lent to other
financial institutions.
Report all funds deposited with or lent to other financial institutions (i.e., financial institutions outside of

Line Item 3 Holdings of securities issued by other
financial institutions.
This item reflects all holdings of securities issued by
other financial institutions. Report total holdings at
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Schedule I

fair value (as defined in the FR Y-9C Glossary entry
for “fair value”) in accordance with ASC Topic 820,
Fair Value Measurements (formerly FASB Statement
No. 157, Fair Value Measurements), for securities classified as trading (including securities for which the fair
value option (FVO) is elected) and available-for-sale
(AFS) securities; report held-to-maturity (HTM) securities at amortized cost in accordance with ASC 320,
Investments − Debt and Equity Securities (formerly
FASB Statement No. 115, Accounting for Certain
Investments in Debt and Equity Securities, as amended).
Report the historical cost of any equity securities without readily determinable fair values (e.g., bankers’
bank stock) (see FR Y-9C, Schedule HC-F, item 4). Do
not report products where the issuing institution does
not back the performance of the asset (e.g., assetbacked securities). Include holdings of securities issued
by equity-accounted associates (i.e., associated companies and affiliates accounted for under the equity
method of accounting) and special purpose entities
(SPEs) that are not part of the reporting group for
regulatory purposes, as applicable. Do not include synthetic exposures related to derivatives transactions
(e.g., when a derivative references securities issued by
other financial institutions). Do not include loans,
bond exchange traded funds (ETFs), credit card receivables, letters of credit, bond options, bond swaps, or
bond swaps on ETFs.
Line Item 3(a) Secured debt securities.
Report the total holdings of secured debt securities
(e.g., covered bonds), as applicable. Note that this item
is not designed to capture collateralized trades.
Instead, the item is capturing capital that has been
raised through the issuance of secured debt.
Line Item 3(b) Senior unsecured debt securities.
Report the total holdings of senior unsecured debt
securities.

mercial paper, refer to the Glossary entry for “commercial paper.”
Line Item 3(e) Equity securities.
Report the total holdings of equity securities, including
common and preferred shares, of other financial institutions. Include investments in mutual funds (e.g.,
equity, bond, hybrid, and money market funds) that
are administered outside of the reporting group.
Report the entire mutual fund investment (i.e., do not
look through into the fund to determine the underlying
holdings). Include assets that are held for trading,
available for sale, and held to maturity.
Line Item 3(f) Offsetting short positions in relation to
the specific equity securities included in item 3(e).
Report the fair value of the reporting group’s liabilities
resulting from short positions held against the stock
holdings included in item 3(e). Include the short legs of
derivatives used to hedge the equity securities reported
in item 3(e) (e.g., total return swaps).1
Line Item 4 Net positive current exposure of securities
financing transactions (SFTs) with other financial
institutions.
This item includes the following:

Line Item 3(c) Subordinated debt securities.
Report the total holdings of subordinated debt
securities.

The reported value is not intended to reflect amounts
recorded on the balance sheet. Rather, it represents the

Line Item 3(d) Commercial paper.
Report the total holdings of commercial paper of other
financial institutions. For more information on com-

1. For example, Bank A holds 1,000 shares of Bank B at $10 per
share and has entered into an equity total return swap to short 1,000
Bank B shares and thereby eliminate market risk. Bank A would report
$10,000 for item 3(e) and $10,000 for item 3(f).

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Schedule I

single legally owed amount per netting set. Net multiple transactions only when the transactions are covered by a qualifying master netting agreement (see the
definition of “qualifying master netting agreement” in
12 CFR 217.2). For transactions that are not subject to
a qualifying master netting agreement, report the exposure on a transaction-by-transaction basis, with each
SFT treated as its own netting set. That is, report the
difference (if positive) between the value of the financial instruments provided (cash and/or securities) and
the financial instruments received (cash and/or securities). Include transactions cleared through a CCP. Do
not include conduit lending transactions and do not
apply haircuts in assessing the gross fair value of noncash collateral. Include unsettled SFTs if the reporting
group is using trade-date accounting.
Line Item 5 Over-the-counter (OTC) derivative
contracts with other financial institutions that have a
net positive fair value:
Line Item 5(a) Net positive fair value.
Report the sum of net positive fair value OTC derivative exposures netted in accordance with GAAP netting rules (i.e., designated, legally enforceable, netting
sets or groups). Only netting sets with a positive value
may be included here. Netting sets where the net result
is negative must be captured in item 11. Include collateral held only if it is within the master netting agreement (i.e., pursuant to legally enforceable credit support annexes). If applicable, net opposing collateral
positions (e.g., initial margin posted with variation
margin held). Deduct the net collateral position from
the underlying obligation only if it reduces the overall
exposure. If the net collateral exceeds the payment
obligation, record a fair value of zero for the netting
set. If a derivative contract with a positive fair value is
not covered under a qualifying master netting agreement, the derivative exposure amount should be
included on a gross basis (see the definition of “qualifying master netting agreement” in 12 CFR 217.2). For
more information on netting, refer to ASC Subtopic
210-20, Balance Sheet—Offsetting, and the FR Y-9C
Glossary entry for “offsetting.”
Do not include derivative contracts initiated via an
exchange such as ICE, CME, or Eurex (e.g., futures
contracts would not be included).

When acting as a financial intermediary (i.e., where the
reporting group is a counterparty to both the client
and the CCP), report exposures to the CCP. Report
exposures to clients if they fit the definition of financial institution. In cases where a clearing member
bank, acting as an agent, guarantees the performance
of a CCP to a client, the associated exposure to the
client must be reported.
Line Item 5(b) Potential future exposure.
Report the amount of potential future exposure (PFE),
calculated using the current exposure method, for the
derivatives included in item 5(a). Include the PFE for
any netting sets with a fair value of zero. For more
information on determining the PFE refer to 12 CFR
217.34(a).
Line Item 6 Total intra-financial system assets.
The sum of items 1, 2 through 3(e), 4, 5(a), and 5(b),
minus item 3(f).

Intra-Financial System Liabilities
Line Item 7 Deposits due to other financial institutions:
This section captures information regarding the deposits held by the reporting group. Do not include settlement balances (i.e., exposures arising from unsettled
transactions) and collected collateral. For more information on deposits, see the FR Y-9C Glossary entry
for “deposits.”
Include any funds deposited by other financial institutions that are accounted for as payables. Do not
include payables related to settlement balances, (e.g.,
fees and payments related to the exchange of goods
and services). Do not include certificates of deposit,
margin accounts, and accrued interest.
Line Item 7(a) Deposits due to depository institutions.
Report total deposits due to depository institutions.
Do not include certificates of deposit, which are captured separately in item 17.
Line Item 7(b) Deposits due to non-depository
financial institutions.
Report total deposits due to non-depository financial
institutions. Do not include certificates of deposit,
which are captured separately in item 17.
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Line Item 8 Borrowings obtained from other financial
institutions.
Report the amount of outstanding loans obtained
from other financial institutions. Include both term
loans and revolving, open-end loans. Include acceptances sold and federal funds purchased that are not
part of a securities financing transaction (as these are
captured in item 10). Include bank overdrafts. Do not
include any of the outstanding securities captured in
item 20.
Report both secured and unsecured borrowings
obtained from other financial institutions. Thus,
financing involving pledged assets and equity-linked
notes would be included. Note, however, that secured
financing involving the issuance of securities is captured separately in the Securities Outstanding Section.
Include the borrowings of all entities, including
variable-interest entities (VIEs), within the scope of
consolidation (see instructions on consolidation in
General Instructions), but do not include borrowings
between entities within the consolidated group. Include
bank overdrafts and margin lending, but exclude margin accounts.
Line Item 9 Unused portion of committed lines
obtained from other financial institutions.
Report the nominal value of the unused portion of all
committed lines obtained from other financial institutions. Include lines which are unconditionally cancelable. This item measures the amount of credit committed as of the reporting date, irrespective of whether it
may be unconditionally cancelled the day after. Do not
include letters of credit and unsettled SFTs (e.g.,
repos). For more information on commitments, see
FR Y-9C, Schedule HC-L, item 1.
Line Item 10 Net negative current exposure of SFTs
with other financial institutions.
This item includes the following:

(3) Net negative securities lending exposure, where
the value of cash collateral received (or the fair
value of non-cash collateral received) exceeds
the fair value of securities lent.
(4) Net negative securities borrowing exposure,
where the fair value of securities borrowed
exceeds the value of cash collateral provided (or
the fair value of non-cash collateral provided).
The reported value is not intended to reflect amounts
recorded on the balance sheet. Rather, it represents the
single legally owed amount per netting set. Net multiple transactions only when the transactions are covered by a qualifying master netting agreement (see the
definition of “qualifying master netting agreement” in
12 CFR 217.2). For transactions that are not subject to
a qualifying master netting agreement, report the exposure on a transaction-by-transaction basis, with each
SFT treated as its own netting set. That is, report the
difference (if negative) between the value of the financial instruments provided (cash and/or securities) and
the financial instruments received (cash and/or securities). Include transactions cleared through a CCP. Do
not include conduit lending transactions and do not
apply haircuts in assessing the gross fair value of noncash collateral. Include unsettled SFTs if the reporting
group is using trade-date accounting. Report the final
net negative exposure value as a positive number.
Line Item 11 OTC derivative contracts with other
financial institutions that have a net negative fair value:
Line Item 11(a) Net negative fair value.
Report the sum of net fair value OTC derivative liabilities netted in accordance with GAAP netting rules (i.e.,
designated, legally enforceable, netting sets or groups).
Include only netting sets with a negative value. Report
netting sets where the net result is positive in item 5(a).
Include collateral provided only if it is within the master netting agreement (i.e., pursuant to legally enforceable credit support annexes). If applicable, net opposing collateral positions (e.g., initial margin held with
variation margin posted). Deduct the net collateral
position from the underlying obligation only if it
reduces the overall exposure. If the net collateral
exceeds the payment obligation, record a fair value of
zero for the netting set. If a derivative contract with a
positive fair value is not covered under a qualifying
master netting agreement, the derivative exposure

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Schedule I

amount should be included on a gross basis (see the
definition of “qualifying master netting agreement” in
12 CFR 217.2). For more information on netting, refer
to ASC Subtopic 210-20, Balance Sheet—Offsetting,
and the FR Y-9C Glossary entry for “offsetting.”
Do not include derivative contracts initiated via an
exchange such as ICE, CME, or Eurex (e.g., futures
contracts would not be included).
When acting as a financial intermediary (i.e., where the
reporting group is a counterparty to both the client
and the CCP), report exposures to the CCP. Report
exposures to clients if they fit the definition of financial institution. In cases where a clearing member
bank, acting as an agent, guarantees the performance
of a CCP to a client, the associated exposure to the
client must be reported.
Report the final net negative fair value as a positive
number. For example, a master netting agreement with
a net fair value of –$10 would be reported as +$10.
Line Item 11(b) Potential future exposure.
Report the amount of the PFE, calculated using the
current exposure method, for the derivatives included
in item 11(a). For more information on determining
the PFE refer to 12 CFR 217.34(a).
Line Item 12 Total intra-financial system liabilities.
The sum of items 7(a) through 11(b).

Securities Outstanding
The values reported for items 13 through 19 should
reflect all of the outstanding securities of the reporting
group regardless of whether or not they are held by
another financial institution. Do not report products
where the reporting institution does not back the performance of the asset (e.g., asset-backed securities).
For items 13 through 17, provide the book value (i.e.,
carrying amount) of the securities. Note that this value
will depend on the applicable accounting classification
and measurement, and thus may reflect the amortized
cost of the securities, the fair value of the securities, or
a mixture of the two.
Line Item 13 Secured debt securities.
Report the book value of all outstanding secured debt
securities (e.g., covered bonds and REIT preferred

securities) issued by the reporting group, as applicable.
Do not include advances from Federal Home Loan
Banks (FHLB). Do not include standby letters of
credit. Note that this item is not designed to capture
collateralized trades. Instead, the item is capturing
capital that has been raised through the issuance of
secured debt.
Line Item 14 Senior unsecured debt securities.
Report the book value of all outstanding senior unsecured debt securities issued by the reporting group.
Line Item 15 Subordinated debt securities.
Report the book value of all outstanding subordinated
debt securities (as defined in the FR Y-9C, Schedule HC, items 19(a) and 19(b)) issued by the reporting
group.
Line Item 16 Commercial paper.
Report the book value of all outstanding commercial
paper issued by the reporting group. For more information on commercial paper, refer to the Glossary
entry for “commercial paper.”
Line Item 17 Certificates of deposit.
Report the book value of all outstanding certificates of
deposit issued by the reporting group, irrespective of
the holder (e.g., corporate or individual). Include all
certificates of deposit issued as securities, even if they
were not issued as a receipt (i.e., certificates of deposit
with an ISIN number).
For more information on certificates of deposit, refer
to the Glossary entry for “certificate of deposit.”
Line Item 18 Common equity.
Report the fair value of outstanding common equity,
as applicable. For publicly traded shares, report the
closing share price multiplied by the number of shares
outstanding. Do not report non-publicly traded shares
or any other shares for which a market price is unavailable. For shares issued by consolidated subsidiaries,
only include those shares that were issued to third parties. Do not include certificates of mutual banks.
Line Item 19 Preferred shares and other forms of
subordinated funding not captured in item 15.
Report the fair value of outstanding preferred shares
and other forms of subordinated funding not captured
I-5

FR Y-15

June 2020

Schedule I

in item 15 (e.g., savings shares and silent partnerships).
For publicly traded shares, report the closing share
price multiplied by the number of shares outstanding.
Do not report non-publicly traded shares. Include
shares issued by consolidated subsidiaries to third
parties.
Line Item 20 Total securities outstanding.
The sum of items 13 through 19.

institutions. A financial standby letter of credit irrevocably obligates the reporting group to pay a third-party
beneficiary when a customer fails to repay an outstanding loan or debt instrument. A performance
standby letter of credit irrevocably obligates the
reporting group to pay a third-party beneficiary when
a customer fails to perform some contractual nonfinancial obligation. For more information, refer to
FR Y-9C, Schedule HC-L, items 2 and 3.

Memoranda
Line Item M1 Standby letters of credit extended to
other financial institutions.
Report the amount of financial and performance
standby letters of credit extended to other financial

I-6
June 2020

FR Y-15

LINE ITEM INSTRUCTIONS FOR

FBO Substitutability Indicators
Schedule J

General Instructions
Schedule J is to be completed by FBOs.

Payments Activity
Line Item 1 Payments made in the last four quarters.
Report the total gross value of all cash payments sent
by the reporting group via large-value payment systems,1 along with the gross value of all cash payments
sent through an agent or correspondent bank (e.g.,
using a correspondent or nostro account), in the last
twelve months for each indicated currency. Include the
amount of payments made into Continuous Linked
Settlement (CLS). All payments sent via an agent bank
should be reported, regardless of how the agent bank
actually settles the transaction. Payments may be
recorded using either the trade date or the settlement
date as long as the reporting remains consistent
between periods. If both are readily available, the
settlement date should be used.
Report payments regardless of purpose, location, or
settlement method. This includes, but is not limited to,
cash payments associated with derivatives, securities
financing transactions, and foreign exchange transactions. Do not include the value of any non-cash items
settled in connection with these transactions. Include
cash payments made on behalf of the reporting entity
as well as those made on behalf of customers (including financial institutions, other commercial customers,
and retail customers). However, do not include internal
payments (i.e., book transfers) or any other intragroup transactions (i.e., transactions made within the
reporting group), even if the transactions were initiated
1. For examples of large-value payment systems, refer to Payment,
clearing and settlement systems in the CPSS countries, published by the
Committee on Payment and Settlement Systems (CPSS). The November 2012 release is available at www.bis.org/cpmi/publ/d105.htm.

through an external agent (e.g., when a payment is sent
to a subsidiary through an external institution). Do not
include payments made through retail payment systems. Do not report payment facilitation (i.e., when the
bank acts as a payment service provider) where the
customer is a direct member of the large value payment
system and uses their own BIC code to complete the
transaction. Only include savings account payments if
they are made via a large value payment system or
through an agent.
Only include outgoing payments (i.e., exclude payments received). Except for those payments sent via
CLS, do not net any outgoing wholesale payment values, even if the transaction was settled on a net basis.2
Retail payments sent via a large-value payment system
or through a correspondent may be reported net only if
they were settled on a net basis.
Though payment totals are not rounded, the level of
expected accuracy depends on the magnitude of the
reported value. The leading two digits must be accurate3 (within rounding) for payment totals at or above
$10 trillion, while only the leading digit must be accurate for payment totals below $10 trillion. If precise
totals are unavailable, known overestimates may be
reported.
Convert the aggregate payments in items 1(a) through
1(l) to U.S. dollars using average exchange rates for the
2. Wholesale payments are payments, generally involving very large
values, which are mainly exchanged between banks or other participants in the financial markets and often require urgent and timely
settlement. In contrast, retail payments are payments, generally involving low values, which are mainly made on behalf of customers and
often involve a low degree of urgency (e.g., personal checks, credit card
transactions, direct debits, direct deposits, and ATM withdrawals).
3. As an example, a figure between 100,000 and 999,999 would need
to be correct to the nearest 100,000 for the leading digit to be considered accurate. The figure would need to be correct to the nearest 10,000
for the two leading digits to be considered accurate.

J-1
FR Y-15

June 2020

Schedule J

last four quarters. These average exchange rates must
be constructed using a consistent series of exchange
rate quotations. The method used must be reasonable,
consistent, and reproducible. Documentation concerning the method employed to calculate the average
exchange rates must be maintained and made available
to supervisors upon request.
Line Item 1(a) Australian dollars (AUD).
Report the U.S. dollar equivalent amount of all payments made in Australian dollars (AUD) in the last
four quarters.
Line Item 1(b) Brazilian real (BRL).
Report the U.S. dollar equivalent amount of all payments made in Brazilian real (BRL) in the last four
quarters.
Line Item 1(c) Canadian dollars (CAD).
Report the U.S. dollar equivalent amount of all payments made in Canadian dollars (CAD) in the last four
quarters.
Line Item 1(d) Swiss francs (CHF).
Report the U.S. dollar equivalent amount of all payments made in Swiss francs (CHF) in the last four
quarters.
Line Item 1(e) Chinese yuan (CNY).
Report the U.S. dollar equivalent amount of all payments made in Chinese yuan (CNY) in the last four
quarters.
Line Item 1(f) Euros (EUR).
Report the U.S. dollar equivalent amount of all payments made in euros (EUR) in the last four quarters.
Line Item 1(g) British pounds (GBP).
Report the U.S. dollar equivalent amount of all payments made in British pound sterling (GBP) in the last
four quarters.
Line Item 1(h) Hong Kong dollars (HKD).
Report the U.S. dollar equivalent amount of all payments made in Hong Kong dollars (HKD) in the last
four quarters.

Line Item 1(i) Indian rupee (INR).
Report the U.S. dollar equivalent amount of all payments made in Indian rupee (INR) in the last four
quarters.
Line Item 1(j) Japanese yen (JPY).
Report the U.S. dollar equivalent amount of all payments made in Japanese yen (JPY) in the last four
quarters.
Line Item 1(k) Mexican pesos (MXN).
Report the U.S. dollar equivalent amount of all payments made in Mexican pesos (MXN) in the last four
quarters.
Line Item 1(l) Swedish krona (SEK).
Report the U.S. dollar equivalent amount of all payments made in Swedish krona (SEK) in the last four
quarters.
Line Item 1(m) United States dollars (USD).
Report the total value of all payments made in United
States dollars (USD) in the last four quarters.
Line Item 2 Payments activity.
The sum of items 1(a) through 1(m).

Assets Under Custody
Line Item 3 Assets held as a custodian on behalf of
customers.
Report the value of all assets, including cross-borders
assets, that the reporting group holds as a custodian on
behalf of customers, including other financial firms
(i.e., financial institutions other than the reporting
group). Include such assets even if they are being held
by unaffiliated institutions (e.g., central securities
depositories, payment systems, central banks, and subcustodians).4 In the case where assets are held by a subcustodian, both the primary custodian and the subcustodian must report the assets. All assets held as a
custodian on behalf of customers must be reported,
including those which are also assets under management. Only include assets under management and
assets under administration if they meet the definition
4. A sub-custodian is an institution that provides custody services on
behalf of another custodian.

J-2
June 2020

FR Y-15

Schedule J

of assets under custody. The value of the assets should
reflect the accounting method required by the respective clients. Thus, the reported total will likely involve a
mixture of both book and market values. Custodial
accounts held in any part of the reporting group must
be reported.
Include cash that is being held in custody accounts.
Note that assets held as collateral are not generally
considered assets under custody. Report only the assets
for which the reporting group provides custody and
safekeeping services. For more information, see the
Glossary entries for “assets under management,”
“assets under administration,” “assets under custody,”
and “custodian.” For a description of custody and
safekeeping accounts, refer to the instructions for the
Consolidated Reports of Condition and Income
(FFIEC 031 and 041) Schedule RC-T, item 11.

Underwritten Transactions in Debt and
Equity Markets
Include all underwriting (public and private) over the
last four quarters where the reporting group was obligated to purchase unsold securities. When the underwriting is on a best-efforts basis (i.e., the reporting
group is not obligated to purchase the remaining inventory), only include the securities that were actually
sold. For transactions underwritten by multiple institutions, only include the portion attributable to the
reporting group. These portions should be reported
regardless of whether or not the bank is acting as the
lead underwriter.
Line Item 4 Equity underwriting activity.
Report the total value of all types of equity instruments underwritten during the last twelve months,
excluding transactions with subsidiaries and/or affiliates and self-led transactions. This includes all types of
equity market transactions such as initial public offerings, additional offerings of common stocks, units,
depositary receipts (e.g., American depositary receipts
(ADRs) and Global depositary receipts (GDRs)), and
rights offerings. Also include equity-linked transactions such as convertible bonds, convertible preferred
bonds, and exchangeable bonds. Include all types of
transactions at all maturities. Do not differentiate
transactions between front-end, back-end, and best-

effort transactions. Do not differentiate with regard to
maturity, currency, or market of issuance.
Include equity securities with embedded derivatives,
but exclude stand-alone derivatives underwriting. With
regards to the delineation between securities with
embedded derivatives and stand-alone derivatives, use
the existing definitions in GAAP.
The accounting and reporting standards for derivative
instruments, including certain derivative instruments
embedded in other contracts, and for hedging activities
are set forth in ASC Topic 815, Derivatives and Hedging (formerly FASB Statement No. 133, Accounting
for Derivative Instruments and Hedging Activities, as
amended), which the respondent must follow for purposes of this report. ASC Topic 815 requires all derivatives to be recognized on the balance sheet as either
assets or liabilities at their fair value. See ASC Topic 815
for the definition of derivatives.
Contracts that do not in their entirety meet the definition of a derivative instrument, such as bonds, insurance policies, and leases, may contain “embedded”
derivative instruments. Embedded derivatives are
implicit or explicit terms within a contract that affect
some or all of the cash flows or the value of other
exchanges required by the contract in a manner similar
to a derivative instrument.
The effect of embedding a derivative instrument in
another type of contract (“the host contract”) is that
some or all of the cash flows or other exchanges that
otherwise would be required by the host contract,
whether unconditional or contingent upon the occurrence of a specified event, will be modified based on
one or more of the underlyings.
Line Item 5 Debt underwriting activity.
Report the total value of all types of debt instruments
underwritten during the last twelve months, excluding
intra-group or self-led transactions. This includes all
types of underwriting transactions relating to debt
securities. Include both secured debt instruments (e.g.,
covered bonds, asset-backed security (ABS) transactions, etc.) and unsecured debt instruments. Include all
types of transactions at all maturities. Do not differentiate transactions between front-end, back-end, and
best-effort or “soft” transactions. Do not differentiate
with regard to maturity, currency, or market of issuance. Do not differentiate between sovereign and corJ-3

FR Y-15

June 2020

Schedule J

Memoranda
For items M1 through M2, refer to the general instructions provided for item 1.
Line Item M1 New Zealand dollars (NZD).
Report the U.S. dollar equivalent amount of all payments made in New Zealand dollars (NZD) in the last
four quarters.
Line Item M2 Russian rubles (RUB).
Report the U.S. dollar equivalent amount of all payments made in Russian rubles (RUB) in the last four
quarters.
Line Item M3 Payments made in the last four quarters
in all other currencies.
Report the U.S. dollar equivalent amount of all payments made in the last four quarters using currencies
not listed in items 1(a) through 1(m) or M1 through
M2. Convert the yearly aggregates to U.S. dollars using
the average exchange rate for the last four quarters.
These average exchange rates must be constructed
using a consistent series of exchange rate quotations.
The method used must be reasonable, consistent, and
reproducible. Documentation concerning the method
employed to calculate the average exchange rates must
be maintained and made available to supervisors upon
request.
Line Item M4 Unsecured settlement/clearing
lines provided.
Report the total amount of unsecured intraday credit
lines extended to the reporting group’s customers. This
includes, but is not limited to, lines extended for cash

overdrafts, securities clearing, and transaction lines
(e.g., FX settlement limits). Include lines which are
unconditionally cancellable. Unsecured lines that are
extended at will to the client (i.e., on a case-by-case
basis and at the full discretion of the reporting group),
should not be reported.
Line Item M5 Securities traded in the last four
quarters.
Report the market value of securities that were purchased from or sold to an external party in the last four
quarters. Report the value of each security on the trade
date of the transaction. Do not include or deduct any
transaction fees or commissions, either received or
paid. Include transactions made (1) on behalf of the
banking organization’s own account (i.e., proprietary
trading and/or principal orders), (2) on behalf of customers involving securities both held as assets and in
custody, trust, or fiduciary accounts (i.e., the agency
model of trading). Include trades facilitated by a broker using client funds. Include transactions made on
behalf of a client account and routed to an external
party or exchange for execution. Include trades related
to the underwriting of securities. In the case of syndicated underwriting, include trades related to the
reporting firm’s pro rata share of the syndicate.
Exclude transactions made on behalf of an external
prime brokerage client that are solely cleared by the
banking organization and are routed to an external
party for execution. Do not include trade clearing and
settlement services. Do not include failed trades where
the full amount of the trade did not settle. Do not
include the trading of securities issued by a central government (including the U.S. government) or an agency,
department, ministry, or central bank of a central government (see the definition of “sovereign” and “sovereign exposure” under 12 CFR §217.2).
Do not apply CUSIP or counterparty netting when
reporting external transactions or when excluding
intra-group or intra-entity transactions; amounts
should be reported or excluded on a gross basis. Do
not include securities financing transactions (i.e., repostyle transactions). Do not include trading in derivatives, commodities, or foreign exchange contracts.
However, if a borrowed security (e.g., in a reverse
repurchase or securities lending agreement) is sold and
then repurchased in order to return the security to the

J-4
June 2020

FR Y-15

Schedule J

lender, both the purchase and the sale of the rehypothecated security must be included.
Do not include transactions between entities within the
reporting group, such as transactions with branches
where the branch is part of the same legal entity as the
reporting holding company or one of its subsidiaries.
Do not include transactions within one entity, including transactions between branches and depository
institutions identified as the same legal entity. Do not
include certain noncash transactions where a security
is not purchased or sold (e.g., securities obtained
through a bankruptcy settlement or a loan default).
To the extent an investment vehicle or entity is consolidated into the reporting organization, report either
(1) the applicable previous quarters data of the trading
volume activity (if available) or (2) begin immediately
calculating the applicable trading volume activity upon
consolidation and report the pro-rata amount based
on the activity measurement until four quarters of data
are available.
Implementation dates for reporting memoranda items
M5(a) through M5(d):
Current filers of the FR Y-15 as of December 31, 2019:
begin reporting memoranda items M5(a) through
M5(d) with the June 30, 2020 reporting date looking
back two quarters (that is, report 1Q2020 and 2Q2020
actual data). For the June 30, 2020 and September 30,
2020 reporting dates, a pro-rata approach may be used
to calculate the reported volumes for each quarter by
applying an annualized factor. The pro-rata annualized
factor may be applied until December 31, 2020, at
which time four full quarters of information will be
available to report.
Foreign banking organizations that will begin filing the
FR Y-15 on June 30, 2020 based on the FBO’s combined U.S. operations: begin reporting memoranda
items M5(a) through M5(d) with the December 31,
2020 reporting date looking back two quarters (that is,
report 3Q2020 and 4Q2020 actual data). For the
December 31, 2020 and March 30, 2021 reporting
dates, a pro-rata approach may be used to calculate the
reported volumes for each quarter by applying an
annualized factor. The pro-rata annualized factor may
be applied until June 30, 2021, at which time four full
quarters of information will be available to report.

Trading Volume Activity
1Q
2020
$3B
$3B
$3B

2Q
2020
$2B
$2B
$2B

3Q
2020
n/a
$2B
$2B

4Q
2020
n/a
n/a
$4B

Annualized
Factor

Amount
to report
in Y-15

2×
1.33×
n/a

$10B
$9.3B
$11B

Line Item M5(a) Securities issued by public sector
entities.
Report the total trading volume of securities issued by
public sector entities (as defined in 12 CFR §217.2).
Public sector entity (PSE) means a state, local authority, or other governmental subdivision below the sovereign level, including money market instruments, bills,
bonds and other fixed income securities. Include securities issued or guaranteed by government-sponsored
agencies, multilateral development banks, and state
and local governments (including political subdivisions
of sovereign entities).
Line Item M5(b) Other fixed income securities.
Report the total trading volume of other fixed income
securities, including money market instruments, certificates of deposit, bills, bonds and other fixed income
securities (i.e. other than those reported in item M5(a))
such as commercial paper, corporate bonds, syndicated
corporate loans, covered bonds, convertible debt, and
securitized products.
Line Item M5(c) Listed equities.
Report the total trading volume of all publicly traded
equities (as defined in CFR 12 §217.2), including
American depositary receipts (ADRs) and global
depositary receipts (GDRs), except for those already
included item M5(a). Do not include derivative transactions (e.g., listed equity options). Report the gross
sum of all transactions (e.g., trades, fills, executions)
placed on an exchange over the year.
Line Item M5(d) Other securities.
Report the total trading volume of all securities not
already reported in above line items such as unlisted
equity securities, preferred stock, trust preferred secuJ-5

FR Y-15

June 2020

Schedule J

rities, and securities issued by investment funds (as
defined in 12 CFR §217.2).
Line Item M6 Trading volume.
The sum of items M5(a) through M5(d).

J-6
June 2020

FR Y-15

LINE ITEM INSTRUCTIONS FOR

FBO Complexity Indicators
Schedule K

General Instructions
Schedule K is to be completed by FBOs.
Notional Amount of Over-the-Counter (OTC)
Derivative Contracts
For items 1 and 2, do not include derivative contracts
initiated via an exchange such as ICE, CME, or Eurex.
For example, futures contracts would not be included.
Line Item 1 OTC derivative contracts cleared through
a central counterparty.
Report the notional amount outstanding of OTC
derivative positions which will be settled through a
central counterparty (CCP). Include all types of risk
categories and instruments (e.g., foreign exchange,
interest rate, equity, commodities, and credit default
swaps (CDS)). Report transactions regardless of
whether they are part of a master netting agreement.
For more information, see the Glossary entry for “central counterparty.” For more information on derivatives, refer to ASC Topic 815, Derivatives and Hedging, and the FR Y-9C Glossary entry for “derivative
contracts.”
Do not include cleared derivative transactions (i.e.,
transactions where the bank provides clearing services
for clients executing trades via an exchange or with a
CCP) where the bank is not a direct counterparty in
the contract. When acting as a financial intermediary
(i.e., where the reporting group is a counterparty to
both the client and the CCP), report the notional
amounts associated with each contract (i.e., the contract with the CCP and the contract with the client). In
cases where a clearing member, acting as an agent,
guarantees the performance of a CCP to a client, the
associated notional amounts must be reported.

Line Item 2 OTC derivative contracts
settled bilaterally.
Report the notional amount outstanding of OTC
derivative positions which will be settled bilaterally
(i.e., without the use of a central counterparty).
Include all types of risk categories and instruments
(e.g., foreign exchange, interest rate, equity, commodities, and CDS). Report transactions regardless of
whether they are part of a master netting agreement.
For more information on derivatives, refer to ASC
Topic 815, Derivatives and Hedging, and the FR Y-9C
Glossary entry for “derivative contracts.”
Line Item 3 Total notional amount of OTC
derivative contracts.
The sum of items 1 and 2.

Trading and Available-for-Sale (AFS)
Securities
Line Item 4 Trading securities
Report the fair value of all securities classified as trading. Securities that are intended to be held principally
for the purpose of selling them in the near term are
classified as trading assets. Trading activity includes
active and frequent buying and selling of securities for
the purpose of generating profits on short-term fluctuations in price. Securities held for trading purposes
must be reported at fair value. Do not include loans,
derivatives, and non-tradable assets (e.g., receivables).
Report values on a gross long basis (i.e., do not net
short positions against long positions). For long and
short positions in the same CUSIP, report the long
position prior to any CUSIP netting. For more information on trading securities, refer to ASC Topic 320,
Investments—Debt and Equity Securities, and the
FR Y-9C Glossary entry for “securities activities.”
K-1

FR Y-15

June 2020

Schedule K

Line Item 5 AFS securities.
Report the fair value of all securities classified as AFS.
Include AFS securities as defined in the FR Y-9C,
Schedule HC, item 2(b). All debt securities not categorized as trading securities or held-to-maturity (HTM)
must be reported as AFS. Do not include loans, derivatives and non-tradable assets (e.g., receivables). Report
values on a gross long basis (i.e., do not net short positions against long positions). For long and short positions in the same CUSIP, report the long position prior
to any CUSIP netting. For more information on AFS
securities, refer to ASC Topic 320, Investments − Debt
Securities, and the FR Y-9C Glossary entry for “securities activities.”
Line item 6 Equity securities with readily determinable
fair values not held for trading.
Report the fair value of equity securities with readily
determinable fair values not held for trading (as
defined in ASC Topic 321, Investments-Equity Securities). Do not include loans, derivatives and nontradable assets (e.g., receivables). Do not include any
equity securities captured in Item 4. Include equity
securities with readily determinable fair values not held
for trading as reported in the FR Y-9C, Schedule HC,
item 2(c).
Report values on a gross long basis (i.e., do not net
short positions against long positions). For long and
short positions in the same CUSIP, report the long
position prior to any CUSIP netting. For more information, refer to ASC Topic 321, Investments-Equity
Securities.
For foreign banking organizations that will begin filing
the FR Y-15 on June 30, 2020 based on the FBO’s
combined U.S. operations: begin reporting this item
with the December 31, 2020 reporting
Line Item 7 Total trading, AFS and equity securities
with readily determinable fair values not held for
trading.
The sum of items 4, 5, and 6.
Line Item 8 Trading, AFS and equity securities with
readily determinable fair values not held for trading
that meet the definition of level 1 liquid assets.
Report the gross fair value of all trading, AFS and
equity securities with readily determinable fair values

not held for trading captured in item 7 that qualify as
level 1 liquid assets as set forth in the liquidity coverage
ratio (LCR) (see 12 CFR 249.20(a)). Include qualifying
securities even if they are not eligible high-quality liquid assets (HQLA) according to 12 CFR 249.22.
Line Item 9 Trading, AFS and equity securities with
readily determinable fair values not held for trading
that meet the definition of level 2 liquid assets, with
haircuts.
Report the gross fair value, after applying haircuts, of
all trading, AFS and equity securities with readily
determinable fair values not held for trading captured
in item 7 that qualify as level 2A or level 2B liquid
assets as set forth in the LCR (see 12 CFR 249.20(b)–
(c)). Include qualifying securities even if they are not
eligible HQLA according to 12 CFR 249.22. Report
level 2A and level 2B liquid assets with haircuts of 15%
and 50%, respectively (see 12 CFR 249.21(b)). Do not
apply the caps outlined in 12 CFR 249.21(c)–(i).
Line Item 10 Total adjusted trading, AFS and equity
securities with readily determinable fair values not held
for trading.
Item 7 minus the sum of items 8 and 9.

Level 3 Assets
Line Item 11 Assets valued for accounting purposes
using Level 3 measurement inputs.
Report the gross fair value of all assets that are priced
on a recurring basis on the balance sheet using Level 3
measurement inputs. ASC Topic 820, Fair Value Measurement, established a three-level fair value hierarchy
that prioritizes inputs used to measure fair value based
on observability. Level 3 fair value measurement
inputs, while not readily observable in the market, are
used to develop an exit price for the asset (or liability)
from the perspective of a market participant. Therefore, Level 3 fair value measurement inputs reflect the
reporting group’s own assumptions about the assumptions that a market participant would use in pricing an
asset (or liability) and should be based on the best
information available under the given circumstances.
Do not include assets that are measured at fair value
for disclosure purposes only.
The level in the fair value hierarchy within which the
fair value measurement is categorized is determined on

K-2
June 2020

FR Y-15

Schedule K

the basis of the lowest level input that is significant to
the fair value measurement in its entirety. If a fair value
measurement uses observable inputs that require significant adjustment based on unobservable inputs,
then this is considered a Level 3 measurement. For
more information, refer to the FR Y-9C Glossary entry
for “fair value.”

Schedule HC, item 2(a)). This item includes all debt
securities that an institution has the positive intent and
ability to hold to maturity. For more information on
HTM securities, refer to ASC Topic 320,
Investments—Debt and Equity Securities, and the
FR Y-9C Glossary entry for “securities activities.”

Memoranda
Line Item M1 Held-to-maturity securities.
Report the amortized cost of all securities classified as
held-to-maturity (HTM) (as defined in the FR Y-9C,

K-3
FR Y-15

June 2020

LINE ITEM INSTRUCTIONS FOR

FBO Cross-Jurisdictional Activity
Indicators
Schedule L

General Instructions
Schedule L is to be completed by FBOs.
Cross-Jurisdictional Claims
Line Item 1 Foreign claims on an ultimate-risk basis.
Report the value of all claims over all sectors that, on
an ultimate-risk basis, are cross-border claims on nonlocal residents or foreign-office claims on local residents (see FFIEC 009, Schedule C, Part II, Columns 1
through 10, Total Foreign Countries). Do not include
claims from positions in derivative contracts (see
FFIEC 009, Schedule D). For definitions, refer to the
instructions for preparation of the FFIEC 009.
Line Item 1(a) Adjusted foreign claims on an
ultimate-risk basis
Report the adjusted value of all claims over all sectors
that, on an ultimate-risk basis, are cross-border claims
on non-local residents or foreign-office claims on local
residents (see FFIEC 009, Schedule C, Part II, Columns 1 through 10, Total Foreign Countries). Do not
include claims from positions in derivative contracts
(see FFIEC 009, Schedule D). Exposure amounts for
claims with a foreign office reported in line item 1(a)
should be calculated in accordance with the methodology for collateralized transactions in 12 CFR 217.37 of
the capital rule and the definition of financial collateral
in 12 CFR 217.2 of the capital rule.
Cross-Jurisdictional Liabilities
Line Item 2 Foreign liabilities (excluding local
liabilities in local currency).
Report the sum of all foreign-office liabilities in nonlocal currency, all U.S. dollar liabilities to foreign residents, and all foreign currency liabilities to foreigners
(see FFIEC 009, Schedule L, Column 1; TIC BL-1,

Column 7; and, TIC BQ-2, Columns 1 and 2). Do not
include liabilities from positions in derivative contracts.
Include liabilities between a non-domestic office within
the U.S. operations of the FBO and a domestic counterparty not included in the U.S. operations of the
FBO. Include liabilities between a domestic office and
foreign office of the FBO. For definitions, refer to the
instructions for preparation of the FFIEC 009 and the
Treasury International Capital (TIC) B Reports.
Line Item 2(a) Any foreign liabilities to foreign offices
included in item 2.
Report the value of any intercompany liabilities
included in item 2 (i.e., liabilities that are to the reporting group’s own foreign offices) (see TIC BL-1, Column 8, and the liabilities to related offices reported as
part of TIC BQ-2, Columns 1 and 2). For definitions,
refer to the instructions for preparation of the TIC B
Reports.
Line Item 3 Local liabilities in local currency.
Report the value of all foreign-office liabilities in local
currency (see FFIEC 009, Schedule L, Column 2). Do
not include liabilities from positions in derivative contracts. Do not include intercompany liabilities. For
definitions, refer to the instructions for the preparation
of the FFIEC 009.
Line Item 4 Total cross-jurisdictional liabilities.
The sum of items 2 and 3 minus item 2(a).
Line Item 5 Cross-jurisdictional activity
The sum of items 1(a) and 4.
Memoranda
For foreign banking organizations that will begin filing
the FR Y-15 on June 30, 2020 based on the FBO’s
L-1

FR Y-15

June 2020

Schedule L

combined U.S. operations: begin reporting memorandum items M1-M5 with the June 30, 2020 reporting
date.
Line Item M1 Foreign derivative claims on an
ultimate-risk basis.
Report the positive fair value of all claims over all sectors from positions in derivative contracts that, on an
ultimate-risk basis, are cross-border claims on nonlocal residents or foreign-office claims on local residents (see FFIEC 009, Schedule D, Columns 1 through
4, Total Foreign Countries). For this item, only include
derivative positions with net positive fair values consistent with the instructions for preparation of the
FFIEC 009.
For definitions, also refer to the instructions for preparation of the FFIEC 009.
Line Item M2 Total cross-jurisdictional claims.
The sum of items 1 and M1
Line Item M3 Foreign derivative liabilities on an
immediate-counterparty basis.
Report the fair value of all consolidated liabilities from
positions in derivatives contracts that, on an
immediate-counterparty basis, are cross-border
liabilities.
Include the derivative liabilities of foreign offices.
Include the derivative liabilities of U.S. offices to foreign counterparties regardless of whether the foreign
counterparty is located inside or outside the United
States.
Negative fair values from positions in derivatives contracts may be offset against positive fair values if, and
only if, the transactions were executed with the same

counterparty under a legally enforceable netting agreement under ASC Subtopic 210-20, Balance Sheet –
Offsetting (formerly FASB Interpretation No. 39,
“Offsetting of Amounts Related to Certain Contracts”). Only include netting sets with a net negative
fair value. Netting sets with a positive fair value are
captured in item M1. Report liabilities from positions
in derivatives contracts gross of any collateral in the
form of cash, equity securities, and debt securities.
For definitions, refer to the instructions for preparation of the FFIEC 009.
Line Item M4 Consolidated foreign liabilities on an
immediate-counterparty basis, excluding derivative
liabilities.
Report the value of all consolidated non-derivative
liabilities that, on an immediate-counterparty basis, are
cross-border liabilities.
Include the liabilities of foreign offices (see
FFIEC 009, Schedule L, Column 3, Total Foreign
Countries and United States). Include the liabilities of
U.S. offices to foreign counterparties regardless of
whether the foreign counterparty is located inside or
outside the United States.
Do not include liabilities from positions in derivative
contracts, which are reported separately in item M3.
Do not include registered securities issued by the bank.
Do not include liabilities between entities within the
reporting group.
For definitions, refer to the instructions for preparation of the FFIEC 009.
Line Item M5 Total cross-jurisdictional liabilities,
including derivatives.
The sum of items M3 and M4.

L-2
June 2020

FR Y-15

LINE ITEM INSTRUCTIONS FOR

FBO Ancillary Indicators
Schedule M

General Instructions
Schedule M is to be completed by FBOs.
Ancillary Indicators
Line Item 1 Total liabilities.
Report total liabilities (as defined in the FR Y-9C,
Schedule HC, item 21).
Line Item 2 Retail funding.
Report total deposits less the sum of deposits from
depository institutions, deposits from central banks,
and any other deposits (including certificates of
deposit) not held by retail customers or small businesses. Small business customers are those customers
with less than $1 million in consolidated deposits that
are managed as retail customers and are generally considered as having similar liquidity risk characteristics
to retail accounts. For more information on deposits,
see the FR Y-9C Glossary entry for “deposits.”
Line Item 3 Total gross revenue.
Report total gross revenue, which is defined as interest
income plus noninterest income (FR Y-9C, Schedule HI, item 1(h) plus item 5(m)).
Line Item 4 Total net revenue.
Report total net revenue, which is defined as interest
income plus noninterest income minus interest expense
(FR Y-9C, Schedule HI, item 1(h) plus item 5(m)
minus item 2(f)).
Line Item 5 Foreign net revenue.
Report the net revenue, defined as interest income plus
noninterest income minus interest expense, from all
foreign offices. For purposes of this report, a foreign
office is a branch or office of a U.S. entity that is
located outside of the U.S. Branches of bank subsid-

iaries located on military facilities belonging to the
parent FBO’s home country, wherever located, are not
considered foreign offices.
Line Item 6 Gross value of cash provided and gross
fair value of securities provided in securities financing
transactions (SFTs).
Report the gross value of all cash provided and the
gross fair value of all securities provided in the outgoing legs of securities financing transactions. Only
include transactions completed by the reporting group
on its own behalf. Include variation margin provided,
but do not include any counterparty netting. Include
the outgoing legs associated with repurchase and
reverse repurchase agreements, and securities lending
and borrowing. Do not include outgoing legs associated with conduit lending and margin lending
transactions.
Line Item 7 Gross value of cash received and gross fair
value of securities received in SFTs.
Report the gross value of all cash received and the
gross fair value of all securities received in the incoming legs of securities financing transactions. Only
include transactions completed by the reporting group
on its own behalf. Include variation margin received,
but do not include any counterparty netting. Include
the incoming legs associated with repurchase and
reverse repurchase agreements, and securities lending
and borrowing. Do not include incoming legs associated with conduit lending and margin lending
transactions.
Line Item 8 Gross positive fair value of
over-the-counter (OTC) derivative contracts.
Report the gross positive fair value of all OTC derivative contracts (i.e., contracts not initiated via an
exchange). Do not include any counterparty netting.
M-1

FR Y-15

June 2020

Schedule M

have a branch, a subsidiary, or other entity that is, or
would be, consolidated under GAAP. Determine the
jurisdiction using the physical address of the branch,
subsidiary, or other consolidated entity. Include offshore financial centers (e.g., Cayman Islands and Hong
Kong SAR) as separate jurisdictions.

Line Item 10 Number of jurisdictions.
Report the number of countries, including the home
jurisdiction, where the U.S. operations of the FBO

M-2
June 2020

FR Y-15

LINE ITEM INSTRUCTIONS FOR

FBO Short-Term Wholesale Funding
Indicator
Schedule N

General Instructions
Schedule N is to be completed by FBOs. This schedule
uses the netting instructions and rules of consolidation
from the FR 2052a.
Unless otherwise specified in the line item instructions,
for the items in Schedule N, report the average value
calculated over the last twelve months (e.g., data
reported as-of March would include observations
made from April 1 of the previous year through
March 31 of the current year). Banking organizations
that have reported the Complex Institution Liquidity
Monitoring Report (FR 2052a) daily for the last twelve
months must report the average value using daily data
for the U.S. operations of the FBO. All other respondents must report the average value using monthly data
(i.e., provide the average of the twelve month-end balances within the last four quarters).
Note that the values associated with each item are
divided into four maturity buckets. Report funding
with a remaining maturity of 30 days or less, along
with funding with no maturity date, in column A for
U.S. intermediate holding companies, and in column B
for the combined U.S. operations of the FBO. Report
funding with a remaining maturity of 31 to 90 days in
column C for U.S. intermediate holding companies,
and in column D for the combined U.S. operations of
the FBO. Report funding with a remaining maturity of
91 to 180 days in column E for U.S. intermediate holding companies, and in column F for the combined U.S.
operations of the FBO. Finally, report funding with a
remaining maturity of 181 to 365 days in column G for
U.S. intermediate holding companies, and in column H
for the combined U.S. operations of the FBO.

Short-Term Wholesale Funding
Line Item 1 First tier:
Line Item 1(a) Funding secured by level 1 liquid assets.
Report the value of secured funding transactions
secured by level 1 liquid assets. For more information,
see the Glossary entry for “secured funding transaction.” For the definition of level 1 liquid assets, see
12 CFR 249.20.
Line Item 1(b) Retail brokered deposits and sweeps.
Report the value of brokered deposits and sweeps provided by retail customers or counterparties. For more
information, see the Glossary entries for “brokered
deposits” and “brokered sweep deposits.”
Line Item 1(c) Unsecured wholesale funding obtained
outside of the financial sector.
Report the value of unsecured wholesale funding
where the customer or counterparty is not a financial
sector entity or a consolidated subsidiary of a financial
sector entity (as defined in 12 CFR 249.3). For more
information, see the Glossary entry for “unsecured
wholesale funding.”
Line Item 1(d) Firm short positions involving level 2B
liquid assets or non-HQLA.
Report the value of firm short positions involving level
2B liquid assets or assets that do not qualify as highquality liquid assets (HQLA). For the list of assets that
are level 2B liquid assets and a definition of HQLA,
see 12 CFR 249.20 and 249.3, respectively.
Line Item 1(e) Total first tier short-term
wholesale funding.
The sum of items 1(a) through 1(d).
N-1

FR Y-15

June 2020

Schedule N

Line Item 2 Second tier:
Line Item 2(a) Funding secured by level 2A
liquid assets.
Report the value of secured funding transactions
secured by level 2A liquid assets. For more information, see the Glossary entry for “secured funding transaction.” For the list of assets that are level 2A liquid
assets, see 12 CFR 249.20.
Line Item 2(b) Covered asset exchanges (level 1 to
level 2A).
Report the fair value of assets that must be returned
under covered asset exchanges where a level 1 liquid
asset will be exchanged for a level 2A liquid asset. For
more information, see the Glossary entry for “covered
asset exchanges.” For the list of assets that are level 1
and level 2A liquid assets, see 12 CFR 249.20.

information, see the Glossary entry for “unsecured
wholesale funding.”
Line Item 3(d) Total third tier short-term
wholesale funding.
The sum of items 3(a) through 3(c).
Line Item 4 All other components of short-term
wholesale funding.
Report the value of secured funding transactions
secured by assets that do not qualify as HQLA. For
more information, see the Glossary entry for “secured
funding transaction.” For the definition of HQLA, see
12 CFR 249.3.
Line Item 5 Total short-term wholesale funding,
by maturity.
Column A–B: The sum of 0.25 times item 1(e),
0.5 times item 2(c), 0.75 times item 3(d), and item 4.

Line Item 2(c) Total second tier short-term
wholesale funding.
The sum of items 2(a) and 2(b).

Column C–D: The sum of 0.1 times item 1(e),
0.25 times item 2(c), 0.5 times item 3(d), and 0.75 times
item 4.

Line Item 3 Third tier:

Column E–F: The sum of zero times item 1(e), 0.1 times
item 2(c), 0.25 times item 3(d), and 0.5 times item 4.

Line Item 3(a) Funding secured by level 2B
liquid assets.
Report the value of secured funding transactions
secured by level 2B liquid assets. For more information, see the Glossary entry for “secured funding transaction.” For the list of assets that are level 2B liquid
assets, see 12 CFR 249.20.
Line Item 3(b) Other covered asset exchanges.
Report the fair value of assets that must be returned
under covered asset exchanges not already captured in
item 2(b). For more information, see the Glossary
entry for “covered asset exchanges.”
Line Item 3(c) Unsecured wholesale funding obtained
within the financial sector.
Report the value of unsecured wholesale funding
where the customer or counterparty is a financial sector entity or a consolidated subsidiary of a financial
sector entity (as defined in 12 CFR 249.3). For more

Column G–H: The sum of zero times item 1(e), zero
times item 2(c), 0.1 times item 3(d), and 0.25 times
item 4.
Line Item 6 Total short-term wholesale funding.
Column A: Report the sum of A, C, E, and G in Item 5.
Column B: Report the sum of B, D, F, and H in Item 5.
Line Item 7 Average risk-weighted assets.
This line item is only reported for IHCs in Column A.
Do not report this item in Column B. Report the average total risk-weighted assets value over the previous
four quarters, using quarterly data. For each quarter,
use the total risk-weighted assets amount associated
with the lower of the two risk-based capital ratios in
that quarter. For more information, see FR Y-9C,
Schedule HC-R, items 46a and 46b.
Line Item 8 Short-term wholesale funding metric.
Item 6 divided by item 7.

N-2
June 2020

FR Y-15

LINE ITEM INSTRUCTIONS FOR

Optional Narrative Statement

Line Item 1 Narrative statement.
The management of the respondent has the option to
submit a public statement regarding the values
reported on the FR Y-15. The statement must not contain any confidential information that would compromise customer privacy or that the respondent is not
willing to have made public. Furthermore, the information in the narrative statement must be accurate and
must not be misleading.
The statement may not exceed 750 characters, including punctuation, indentation, and standard spacing
between words and sentences. Statements exceeding

this limit will be truncated at 750 characters with no
notice to the respondent. Other than the truncation of
statements exceeding the character limit, the statement
will appear on agency computerized records and in
releases to the public exactly as submitted. Public disclosure of the statement shall not signify that a federal
supervisory agency has verified the accuracy or relevance of the information contained therein.
If the respondent elects not to make a statement, the
item should be left blank (i.e., do not enter phrases
such as “No statement,” “Not applicable,” “N/A,”
“No comment,” or “None”).

ONS-1
FR Y-15

June 2020

Glossary

The definitions in this Glossary apply to the Systemic
Risk Report (FR Y-15) and are not necessarily applicable for other regulatory or legal purposes. Any
accounting discussions in this glossary are relevant to
the preparation of this report and are not intended to
constitute a comprehensive presentation on bank
accounting or on generally accepted accounting principles. For purposes of this glossary, the FASB
Accounting Standards Codification is referred to as
“ASC.”

Assets under Management
Assets under management are securities or other assets
that are managed by a banking organization or subsidiary of the banking organization on behalf of a customer for which the reporting banking organization or
the subsidiary acts as investment adviser. For more
information, see FR Y-9C, Schedule HC-M, item 16.

Assets under Administration
Assets under administration are securities or other
assets for which a banking organization or subsidiary
of the banking organization is contractually obligated
to provide an administration service (e.g., back office
administration and recordkeeping services).

Assets under Custody
Assets under custody are securities or other assets that
are held by a banking organization or subsidiary of the
banking organization on behalf of a customer under a
safekeeping arrangement. For additional information
see the FR Y-9C glossary entry for “Custody
Account.”

Bank Holding Company
Bank holding company is defined in 12 CFR 252.2.

Brokered Deposit
Brokered deposit is defined in 12 CFR 249.3.

Brokered Sweep Deposit
A brokered sweep deposit is a deposit held at a banking
organization by a customer or counterparty through a
contractual feature that automatically transfers to the
banking organization from another regulated financial
company at the close of each business day amounts
identified under the agreement governing the account
from which the amount is being transferred.

Category I Banking Organization
Pursuant to 12 CFR 252.5, a domestic U.S. banking
organization identified as a global systemically important bank (“G-SIB”).

Category II Banking Organization
Pursuant to 12 CFR 252.5 or 12 CFR 238.10, (a) a
domestic U.S. banking organization or U.S. intermediate holding company with $700 billion or more in total
consolidated assets; (b) a foreign banking organization
with $700 billion or more in combined U.S. assets; (c) a
domestic U.S. banking organization or U.S. intermediate holding company with at least $100 billion in total
consolidated assets and $75 billion or more in crossjurisdictional activity; or (d) a foreign banking organization with at least $100 billion in combined U.S. assets
and $75 billion or more in cross-jurisdictional activity.
GL-1

FR Y-15

June 2020

Glossary

Category III Banking Organization

Covered Asset Exchange

Pursuant to 12 CFR 252.5 or 12 CFR 238.10, (a) a
domestic U.S. banking or U.S. intermediate holding
organization with $250 billion or more in total consolidated assets; (b) a foreign banking organization with
$250 billion or more in combined U.S. assets, (c) a
domestic U.S. banking organization or U.S. intermediate holding company with at least $100 billion in total
consolidated assets and at least $75 billion in one of
three risk-based indicators (nonbank assets, weighted
short-term wholesale funding, or off-balance-sheet
exposure); or (d) a foreign banking organization with
at least $100 billion in combined U.S. assets and at
least $75 billion in at least one of three risk-based indicators (nonbank assets, weighted short-term wholesale
funding, or off-balance-sheet exposure).

A covered asset exchange is a transaction in which a
banking organization has provided assets of a given
liquidity category to a counterparty in exchange for
assets of a higher liquidity category, and the banking
organization and the counterparty agreed to return
such assets to each other at a future date. Categories of
assets, in descending order of liquidity, are level 1 liquid assets, level 2A liquid assets, level 2B liquid assets,
and assets that are not high-quality liquid assets
(HQLA). Covered asset exchanges do not include
secured funding transactions. For the list of assets that
are level 1, level 2A, and level 2B liquid assets and a
definition of HQLA, see 12 CFR 249.20 and 249.3,
respectively.

Covered Savings and Loan Holding Company
Central Counterparty
Central counterparties are entities (e.g., a clearing
house) that facilitate trades between counterparties in
one or more financial markets by either guaranteeing
trades or novating contracts.

Certificate of Deposit
Certificates of deposit are time deposits where the
bank issues a receipt for the funds specifying that they
are payable on a specific date seven or more days in the
future. For additional information, refer to the
FR Y-9C Glossary entry for “Deposits.”

Commercial Paper
Commercial paper consists of short-term negotiable
promissory notes that mature in 270 days or less. Commercial paper may be backed by a standby letter of
credit from a bank, as in the case of documented discounted notes.

Consolidated Subsidiary
A consolidated subsidiary is a company that is consolidated on the balance sheet of a banking organization
or other company under GAAP.

Covered savings and loan holding company is defined
in 12 CFR 238.10.

Custodian
For the purposes of the FR Y-15, a custodian is
defined as a bank or other organization (e.g., securities
firms and trust companies) that manages or administers the custody or safekeeping of stock certificates,
debt securities, cash, or other assets for institutional
and private investors.

Non-U.S. affiliate
Subsidiaries, associated companies, and corporate
joint ventures of a respondent, as those terms as
defined in the Glossary of the FR Y-9C, that are
located outside the United States.

Qualifying Cash Variation Margin
Qualifying cash variation margin is cash variation margin (i.e., the cash collateral recognized to reduce the
mark-to-fair value of derivative contracts) that satisfies
all of the following conditions:
(1) For derivative contracts that are not cleared
through a qualifying central counterparty
(QCCP), the cash collateral received by the recipient counterparty is not segregated;

GL-2
June 2020

FR Y-15

Glossary

(2) Variation margin is calculated and transferred on
a daily basis based on the mark-to-fair value of
the derivative contract;
(3) The variation margin transferred under the
derivative contract or the governing rules for a
cleared transaction is the full amount that is necessary to fully extinguish the current credit exposure amount to the counterparty of the derivative
contract, subject to the threshold and minimum
transfer amounts applicable to the counterparty
under the terms of the derivative contract or the
governing rules for a cleared transaction;
(4) The variation margin is in the form of cash in the
same currency as the currency of settlement set
forth in the derivative contract, provided that, for
purposes of this paragraph, currency of settlement means any currency for settlement specified
in the qualifying master netting agreement, the
credit support annex to the qualifying master netting agreement, or in the governing rules for a
cleared transaction; and
(5) The derivative contract and the variation margin
are governed by a qualifying master netting agreement between the legal entities that are the counterparties to the derivative contract or by the governing rules for a cleared transaction. The qualifying master netting agreement or the governing
rules for a cleared transaction must explicitly
stipulate that the counterparties agree to settle
any payment obligations on a net basis, taking
into account any variation margin received or
provided under the contract if a credit event
involving either counterparty occurs.

Secured Funding Transaction
Secured funding transaction is defined in 12 CFR 249.3.

Short Position
A short position is a transaction in which a banking
organization has borrowed or otherwise obtained a
security from a counterparty, which was then sold to
another counterparty, and the banking organization
must return the security to the initial counterparty in
the future.

Unsecured Wholesale Funding
Unsecured wholesale funding is defined in 12 CFR 249.3.

U.S. Bank Holding Company
U.S. bank holding company is defined in 12 CFR 252.2.

U.S. Covered Savings and Loan Holding
Company
U.S. savings and loan holding company is defined in
12 CFR 238.10.

Wholesale Customer or Counterparty
Wholesale customer or counterparty means a customer
or counterparty that is not a retail customer or counterparty (as defined in 12 CFR 249.3).

GL-3
FR Y-15

June 2020

Quality (Q) Edits for the FR Y-15
(Effective as of June 30, 2018)
Each edit in the checklist must balance, rounding errors are not allowed
Series

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MDRM Num- Edit Test
ber
RISK2948
F1 should be
less than
HC-12.
RISKM362
B6 should be
less than
HC-12.
RISKM370
B12 should be
less than
HC-12.
RISKM334
If A6 equals
zero, then A2a
should be
greater than or
equal to
HC-3b.
RISKM334
A2a should not
be negative.
RISKM335
A-Mem1
should not be
negative.
RISKM336
A-Mem2
should not be
negative.
RISKY822
A1c should not
be negative.
RISKY823
A1e should not
be negative.
RISKY824
A1f should not
be negative.
RISKY825
A1g should not
be negative.
RISKY827
A2c should not
be negative.
RISKY828
A2d should not
be negative.
RISKY830
A3a should not
be negative.
RISKM337
A1a should not
be negative.
RISKN507
A2b should not
be negative.
RISKM339
A1b should not
be negative.
RISKM341
A-Mem3
should not be
negative.

Alg Edit Test
risk2948 lt bhck2170
riskm362 lt bhck2170
riskm370 lt bhck2170
if riskfc52 eq 0, then riskm334 ge
bhckb989

riskm334 ge 0
riskm335 ge 0
riskm336 ge 0
RISKY822 ge 0
RISKY823 ge 0
RISKY824 ge 0
RISKY825 ge 0
RISKY827 ge 0
RISKY828 ge 0
RISKY830 ge 0
riskm337 ge 0
riskn507 ge 0
riskm339 ge 0
riskm341 ge 0

EDIT-1
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June 2018

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99991231

No change

Quality

9020

B5b

FRY15

20141231

99991231

No change

Quality

9020

B7a

FRY15

20141231

99991231

No change

Quality

9020

B7b

FRY15

20151231

99991231

No Change

Quality

9020

FRY15

20151231

99991231

No Change

Quality

9020

FRY15

20151231

99991231

No Change

Quality

9020

B10

MDRM Num- Edit Test
ber
RISKM342
A4a should not
be negative.
RISKM718
A4b should not
be negative.
RISKM346
A4c should not
be negative.
RISKM347
A4d should not
be negative.
RISKM414
D6 should be
less than A5.
RISKM351
B1 should not
be negative.
RISKM355
B1a should not
be negative.
RISKJ458
B2 should not
be negative.
RISKM352
B3a should not
be negative.
RISKM353
B3b should not
be negative.
RISKM354
B3c should not
be negative.
RISKM345
B3d should not
be negative.
RISKM356
B3e should not
be negative.
RISKM356
B3f should be
less than or
equal to B3e
RISKM357
B3f should not
be negative.
RISKM358
B4 should not
be negative.
RISKM432
F6 should be
greater than or
equal to B4
RISKM359
B5a should not
be negative.
RISKM360
B5b should not
be negative.
RISKM363
B7a should not
be negative.
RISKM364
B7b should not
be negative.
RISKM365
B9 should not
be negative.
RISKY833
B8 should not
be negative.
RISKM366
B10 should not
be negative.

Alg Edit Test
riskm342 ge 0
riskm718 ge 0
riskm346 ge 0
riskm347 ge 0
riskm414 lt risky832
riskm351 ge 0
riskm355 ge 0
riskj458 ge 0
riskm352 ge 0
riskm353 ge 0
riskm354 ge 0
riskm345 ge 0
riskm356 ge 0
riskm357 le riskm356
riskm357 ge 0
riskm358 ge 0
riskm432 ge riskm358
riskm359 ge 0
riskm360 ge 0
riskm363 ge 0
riskm364 ge 0
riskm365 ge 0
RISKY833 ge 0
riskm366 ge 0

EDIT-2
FR Y-15

June 2018

Series

Effective
End Date
99991231

Edit Change

Schedule

Edit Type

Edit Number

TargetItem

FRY15

Effective
Start Date
20151231

No Change

Quality

3067

FRY15

20151231

99991231

No Change

Quality

9020

B11a

FRY15

20151231

99991231

No Change

Quality

9020

B11b

FRY15

20151231

99991231

No Change

Quality

3070

FRY15

20151231

99991231

No Change

Quality

9020

B13

FRY15

20151231

99991231

No Change

Quality

9020

B14

FRY15

20151231

99991231

No Change

Quality

9020

B17

FRY15

20151231

99991231

No Change

Quality

9020

B18

FRY15

20151231

99991231

No Change

Quality

9020

B19

FRY15

20141231

99991231

No change

Quality

9030

C1a

FRY15

20141231

99991231

No change

Quality

9030

C1b

FRY15

20141231

99991231

No change

Quality

9030

C1c

FRY15

20141231

99991231

No change

Quality

9030

C1d

FRY15

20141231

99991231

No change

Quality

9030

C1e

FRY15

20141231

99991231

No change

Quality

9030

C1f

FRY15

20141231

99991231

No change

Quality

9030

C1g

FRY15

20141231

99991231

No change

Quality

9030

C1h

FRY15

20141231

99991231

No change

Quality

9030

C1i

FRY15

20141231

99991231

No change

Quality

9030

C1j

FRY15

20180630

99991231

Revised

Quality

9030

C1l

FRY15

20180630

99991231

Revised

Quality

9030

C1m

FRY15

20180630

99991231

Revised

Quality

9030

C1k

MDRM Num- Edit Test
ber
RISKM433
F7 should be
greater than or
equal to B10
RISKM367
B11a should
not be negative.
RISKM368
B11b should
not be negative.
RISK2948
F1 should be
greater than or
equal to B12.
RISKM371
B13 should not
be negative.
RISKM372
B14 should not
be negative.
RISKM374
B17 should not
be negative.
RISKM375
B18 should not
be negative.
RISKN509
B19 should not
be negative.
RISKM377
C1a should not
be negative.
RISKM378
C1b should not
be negative.
RISKM379
C1c should not
be negative.
RISKM380
C1d should not
be negative.
RISKM381
C1e should not
be negative.
RISKM382
C1f should not
be negative.
RISKM383
C1g should not
be negative.
RISKM384
C1h should not
be negative.
RISKM385
C1i should not
be negative.
RISKM386
C1j should not
be negative.
RISKM387
C1l should not
be negative.
RISKM388
C1m should
not be negative.
RISKY835
C1k should not
be negative.

Alg Edit Test
riskm433 ge riskm366
riskm367 ge 0
riskm368 ge 0
risk2948 ge riskm370
riskm371 ge 0
riskm372 ge 0
riskm374 ge 0
riskm375 ge 0
riskn509 ge 0
riskm377 ge 0
riskm378 ge 0
riskm379 ge 0
riskm380 ge 0
riskm381 ge 0
riskm382 ge 0
riskm383 ge 0
riskm384 ge 0
riskm385 ge 0
riskm386 ge 0
riskm387 ge 0
riskm388 ge 0
RISKY835 ge 0

EDIT-3
FR Y-15

June 2018

Series

Effective
End Date
99991231

Edit Change

Schedule

Edit Type

Edit Number

TargetItem

FRY15

Effective
Start Date
20180630

Revised

Quality

9030

C-Mem1

FRY15

20180630

99991231

Revised

Quality

9030

C-Mem2

FRY15

20180630

99991231

Revised

Quality

9030

C-Mem3

FRY15

20141231

99991231

No change

Quality

9030

FRY15

20141231

99991231

No change

Quality

9030

FRY15

20141231

99991231

No change

Quality

9030

FRY15

20141231

99991231

No change

Quality

9040

MDRM Num- Edit Test
ber
RISKY836
C-Mem1
should not be
negative.
RISKY837
C-Mem2
should not be
negative.
RISKM389
C-Mem3
should not be
negative.
RISKM405
C3 should not
be negative.
RISKM406
C4 should not
be negative.
RISKM407
C5 should not
be negative.
RISKM409
D1 should not
be negative.

Alg Edit Test
RISKY836 ge 0
RISKY837 ge 0
riskm389 ge 0
riskm405 ge 0
riskm406 ge 0
riskm407 ge 0
riskm409 ge 0

EDIT-4
FR Y-15

June 2018

Validity (V) Edits for the FR Y-15
(Effective as of June 30, 2020)
Series

Effective
End Date
99991231

Edit Change

Schedule

Edit Type

Edit Number

Target Item

FR Y-15

Effective
Start Date
20141231

No Change

Page 1

Validity

0100

CFO

FR Y-15

20141231

99991231

No Change

Page 1

Validity

0105

DATESIGN

FR Y-15

20141231

99991231

No Change

Page 1

Validity

0110

CONTACTN

FR Y-15

20141231

99991231

No Change

Page 1

Validity

0115

CONTACTP

FR Y-15

20141231

99991231

No Change

Page 1

Validity

0120

CONTACTF

FR Y-15

20141231

99991231

No Change

Page 1

Validity

0125

CONTACTE

FR Y-15

20200630

99991231

Revised

Validity

0135

A-Mem1

FR Y-15

20200630

99991231

Revised

Validity

0140

A-Mem2

FR Y-15

20200630

99991231

Revised

Validity

0165

A-Mem3

FR Y-15

20200630

99991231

Revised

Validity

0175

A4a

FR Y-15

20200630

99991231

Revised

Validity

0190

A4b

FR Y-15

20200630

99991231

Revised

Validity

0195

A4c

MDRM Num- Edit Test
ber
RISKC490
CFO must not
be null.
RISKJ196
DATESIGN
must not be
null.
RISK8901
CONTACTN
must not be
null.
RISK8902
CONTACTP
must not be
null.
RISK9116
CONTACTF
must not be
null.
RISK4086
CONTACTE
must not be
null.
RISKM335
For BHCs,
SLHCs, and
SHCs, A-Mem1
must not be
null.
RISKM336
For BHCs,
SLHCs, and
SHCs, A-Mem2
must not be
null.
RISKM341
For BHCs,
SLHCs, and
SHCs, A-Mem3
must not be
null.
RISKM342
For BHCs,
SLHCs, and
SHCs, A4a
must not be
null.
RISKM718
For BHCs,
SLHCs, and
SHCs, A4b
must not be
null.
RISKM346
For BHCs,
SLHCs, and
SHCs, A4c
must not be
null.

Alg Edit Test
riskc490 ne null
riskj196 ne null
risk8901 ne null
risk8902 ne null
risk9116 ne null
risk4086 ne null
For BHCs, SLHCs, and SHCs, riskm335
ne null

For BHCs, SLHCs, and SHCs, riskm336
ne null

For BHCs, SLHCs, and SHCs, riskm341
ne null

For BHCs, SLHCs, and SHCs, riskm342
ne null

For BHCs, SLHCs, and SHCs, riskm718
ne null

For BHCs, SLHCs, and SHCs, riskm346
ne null

CHK-1
FR Y-15

June 2020

Series

Effective
End Date
99991231

Edit Change

Schedule

Edit Type

Edit Number

Target Item

FR Y-15

Effective
Start Date
20200630

Revised

Validity

0200

A4d

FR Y-15

20200630

99991231

Revised

Validity

0205

A3b

FR Y-15

20200630

99991231

Revised

Validity

0210

FR Y-15

20200630

99991231

Revised

Validity

0215

B1a

FR Y-15

20200630

99991231

Revised

Validity

0220

FR Y-15

20200630

99991231

Revised

Validity

0225

B3a

FR Y-15

20200630

99991231

Revised

Validity

0230

B3b

FR Y-15

20200630

99991231

Revised

Validity

0235

B3c

FR Y-15

20200630

99991231

Revised

Validity

0240

B3d

FR Y-15

20200630

99991231

Revised

Validity

0245

B3e

FR Y-15

20200630

99991231

Revised

Validity

0250

B3f

MDRM Num- Edit Test
ber
RISKM347
For BHCs,
SLHCs, and
SHCs, A4d
must not be
null.
RISKM349
For BHCs,
SLHCs, and
SHCs, A3b
must not
be null
RISKM351
For BHCs,
SLHCs, and
SHCs, B1 must
not be null.
RISKM355
For BHCs,
SLHCs, and
SHCs, B1a
must not be
null.
RISKJ458
For BHCs,
SLHCs, and
SHCs, B2 must
not be null.
RISKM352
For BHCs,
SLHCs, and
SHCs, B3a
must not be
null.
RISKM353
For BHCs,
SLHCs, and
SHCs, B3b
must not be
null.
RISKM354
For BHCs,
SLHCs, and
SHCs, B3c
must not be
null.
RISKM345
For BHCs,
SLHCs, and
SHCs, B3d
must not be
null.
RISKM356
For BHCs,
SLHCs, and
SHCs, B3e
must not be
null.
RISKM357
For BHCs,
SLHCs, and
SHCs, B3f
must not be
null.

Alg Edit Test
For BHCs, SLHCs, and SHCs, riskm347
ne null

For BHCs, SLHCs, and SHCs, riskm349
ne null

For BHCs, SLHCs, and SHCs, riskm351
ne null
For BHCs, SLHCs, and SHCs, riskm355
ne null

For BHCs, SLHCs, and SHCs, riskj458
ne null
For BHCs, SLHCs, and SHCs, riskm352
ne null

For BHCs, SLHCs, and SHCs, riskm353
ne null

For BHCs, SLHCs, and SHCs, riskm354
ne null

For BHCs, SLHCs, and SHCs, riskm345
ne null

For BHCs, SLHCs, and SHCs, riskm356
ne null

For BHCs, SLHCs, and SHCs, riskm357
ne null

CHK-2
FR Y-15

June 2020

Series

Effective
End Date
99991231

Edit Change

Schedule

Edit Type

Edit Number

Target Item

FR Y-15

Effective
Start Date
20200630

Revised

Validity

0255

FR Y-15

20200630

99991231

Revised

Validity

0260

B5a

FR Y-15

20200630

99991231

Revised

Validity

0265

B5b

FR Y-15

20200630

99991231

Revised

Validity

0270

B7a

FR Y-15

20200630

99991231

Revised

Validity

0275

B7b

FR Y-15

20200630

99991231

Revised

Validity

0277

FR Y-15

20200630

99991231

Revised

Validity

0280

FR Y-15

20200630

99991231

Revised

Validity

0285

B10

FR Y-15

20200630

99991231

Revised

Validity

0290

B11a

FR Y-15

20200630

99991231

Revised

Validity

0295

B11b

FR Y-15

20200630

99991231

Revised

Validity

0300

B13

MDRM Num- Edit Test
ber
RISKM358
For BHCs,
SLHCs, and
SHCs, B4 must
not be null.
RISKM359
For BHCs,
SLHCs, and
SHCs, B5a
must not be
null.
RISKM360
For BHCs,
SLHCs, and
SHCs, B5b
must not be
null.
RISKM363
For BHCs,
SLHCs, and
SHCs, B7a
must not be
null.
RISKM364
For BHCs,
SLHCs, and
SHCs, B7b
must not be
null.
RISKY833
For BHCs,
SLHCs, and
SHCs, B8 must
not be null
RISKM365
For BHCs,
SLHCs, and
SHCs, B9 must
not be null.
RISKM366
For BHCs,
SLHCs, and
SHCs, B10
must not be
null.
RISKM367
For BHCs,
SLHCs, and
SHCs, B11a
must not be
null.
RISKM368
For BHCs,
SLHCs, and
SHCs, B11b
must not be
null.
RISKM371
For BHCs,
SLHCs, and
SHCs, B13
must not be
null.

Alg Edit Test
For BHCs, SLHCs, and SHCs, riskm358
ne null
For BHCs, SLHCs, and SHCs, riskm359
ne null

For BHCs, SLHCs, and SHCs, riskm360
ne null

For BHCs, SLHCs, and SHCs, riskm363
ne null

For BHCs, SLHCs, and SHCs, riskm364
ne null

For BHCs, SLHCs, and SHCs, risky833
ne null
For BHCs, SLHCs, and SHCs, riskm365
ne null
For BHCs, SLHCs, and SHCs, riskm366
ne null

For BHCs, SLHCs, and SHCs, riskm367
ne null

For BHCs, SLHCs, and SHCs, riskm368
ne null

For BHCs, SLHCs, and SHCs, riskm371
ne null

CHK-3
FR Y-15

June 2020

Series

Effective
End Date
99991231

Edit Change

Schedule

Edit Type

Edit Number

Target Item

FR Y-15

Effective
Start Date
20200630

Revised

Validity

0305

B14

FR Y-15

20200630

99991231

Revised

Validity

0310

B17

FR Y-15

20200630

99991231

Revised

Validity

0315

B18

FR Y-15

20200630

99991231

Revised

Validity

0320

B19

FR Y-15

20200630

99991231

Revised

Validity

0323

B-Mem1

FR Y-15

20200630

99991231

Revised

Validity

0325

C1a

FR Y-15

20200630

99991231

Revised

Validity

0330

C1b

FR Y-15

20200630

99991231

Revised

Validity

0335

C1c

FR Y-15

20200630

99991231

Revised

Validity

0340

C1d

FR Y-15

20200630

99991231

Revised

Validity

0345

C1e

FR Y-15

20200630

99991231

Revised

Validity

0350

C1f

MDRM Num- Edit Test
ber
RISKM372
For BHCs,
SLHCs, and
SHCs, B14
must not be
null.
RISKM374
For BHCs,
SLHCs, and
SHCs, B17
must not be
null.
RISKM375
For BHCs,
SLHCs, and
SHCs, B18
must not be
null.
RISKN509
For BHCs,
SLHCs, and
SHCs, B19
must not be
null.
RISKY834
For BHCs,
SLHCs, and
SHCs, B-Mem1
must not
be null
RISKM377
For BHCs,
SLHCs, and
SHCs, C1a
must not be
null.
RISKM378
For BHCs,
SLHCs, and
SHCs, C1b
must not be
null.
RISKM379
For BHCs,
SLHCs, and
SHCs, C1c
must not be
null.
RISKM380
For BHCs,
SLHCs, and
SHCs, C1d
must not be
null.
RISKM381
For BHCs,
SLHCs, and
SHCs, C1e
must not be
null.
RISKM382
For BHCs,
SLHCs, and
SHCs, C1f
must not be
null.

Alg Edit Test
For BHCs, SLHCs, and SHCs, riskm372
ne null

For BHCs, SLHCs, and SHCs, riskm374
ne null

For BHCs, SLHCs, and SHCs, riskm375
ne null

For BHCs, SLHCs, and SHCs, riskn509
ne null

For BHCs, SLHCs, and SHCs, risky834
ne null

For BHCs, SLHCs, and SHCs, riskm377
ne null

For BHCs, SLHCs, and SHCs, riskm378
ne null

For BHCs, SLHCs, and SHCs, riskm379
ne null

For BHCs, SLHCs, and SHCs, riskm380
ne null

For BHCs, SLHCs, and SHCs, riskm381
ne null

For BHCs, SLHCs, and SHCs, riskm382
ne null

CHK-4
FR Y-15

June 2020

Series

Effective
End Date
99991231

Edit Change

Schedule

Edit Type

Edit Number

Target Item

FR Y-15

Effective
Start Date
20200630

Revised

Validity

0355

C1g

FR Y-15

20200630

99991231

Revised

Validity

0360

C1h

FR Y-15

20200630

99991231

Revised

Validity

0365

C1i

FR Y-15

20200630

99991231

Revised

Validity

0370

C1j

FR Y-15

20200630

99991231

Revised

Validity

0375

C1l

FR Y-15

20200630

99991231

Revised

Validity

0380

C1m

FR Y-15

20200630

99991231

Revised

Validity

0382

C1k

FR Y-15

20200630

99991231

Revised

Validity

0383

C-Mem1

FR Y-15

20200630

99991231

Revised

Validity

0384

C-Mem2

FR Y-15

20200630

99991231

Revised

Validity

0385

C-Mem3

FR Y-15

20200630

99991231

Revised

Validity

0390

MDRM Num- Edit Test
ber
RISKM383
For BHCs,
SLHCs, and
SHCs, C1g
must not be
null.
RISKM384
For BHCs,
SLHCs, and
SHCs, C1h
must not be
null.
RISKM385
For BHCs,
SLHCs, and
SHCs, C1i
must not be
null.
RISKM386
For BHCs,
SLHCs, and
SHCs, C1j
must not be
null.
RISKM387
For BHCs,
SLHCs, and
SHCs, C1l
must not be
null.
RISKM388
For BHCs,
SLHCs, and
SHCs, C1m
must not be
null.
RISKY835
For BHCs,
SLHCs, and
SHCs, C1k
must not be
null.
RISKY836
For BHCs,
SLHCs, and
SHCs,
C-Mem1 must
not be null
RISKY837
For BHCs,
SLHCs, and
SHCs,
C-Mem2 must
not be null
RISKM389
For BHCs,
SLHCs, and
SHCs,
C-Mem3 must
not be null.
RISKM405
For BHCs,
SLHCs, and
SHCs, C3 must
not be null.

Alg Edit Test
For BHCs, SLHCs, and SHCs, riskm383
ne null

For BHCs, SLHCs, and SHCs, riskm384
ne null

For BHCs, SLHCs, and SHCs, riskm385
ne null

For BHCs, SLHCs, and SHCs, riskm386
ne null

For BHCs, SLHCs, and SHCs, riskm387
ne null

For BHCs, SLHCs, and SHCs, riskm388
ne null

For BHCs, SLHCs, and SHCs, risky835
ne null

For BHCs, SLHCs, and SHCs, risky836
ne null

For BHCs, SLHCs, and SHCs, risky837
ne null

For BHCs, SLHCs, and SHCs, riskm389
ne null

For BHCs, SLHCs, and SHCs, riskm405
ne null

CHK-5
FR Y-15

June 2020

Series

Effective
End Date
99991231

Edit Change

Schedule

Edit Type

Edit Number

Target Item

FR Y-15

Effective
Start Date
20200630

Revised

Validity

0395

FR Y-15

20200630

99991231

Revised

Validity

0400

FR Y-15

20200630

99991231

Revised

Validity

0405

FR Y-15

20200630

99991231

Revised

Validity

0410

FR Y-15

20200630

99991231

Revised

Validity

0415

FR Y-15

20200630

99991231

Revised

Validity

0420

FR Y-15

20200630

99991231

Revised

Validity

0425

FR Y-15

20200630

99991231

Revised

Validity

0430

FR Y-15

20200630

99991231

Revised

Validity

0435

E2a

FR Y-15

20200630

99991231

Revised

Validity

0440

FR Y-15

20200630

99991231

Revised

Validity

0445

FR Y-15

20200630

99991231

Revised

Validity

0450

FR Y-15

20200630

99991231

Revised

Validity

0460

MDRM Num- Edit Test
ber
RISKM406
For BHCs,
SLHCs, and
SHCs, C4 must
not be null.
RISKM407
For BHCs,
SLHCs, and
SHCs, C5 must
not be null.
RISKM409
For BHCs,
SLHCs, and
SHCs, D1 must
not be null.
RISKM410
For BHCs,
SLHCs, and
SHCs, D2 must
not be null.
RISKM412
For BHCs,
SLHCs, and
SHCs, D4 must
not be null.
RISKN510
For BHCs,
SLHCs, and
SHCs, D8 must
not be null.
RISKN511
For BHCs,
SLHCs, and
SHCs, D9 must
not be null.
RISKM423
For BHCs,
SLHCs, and
SHCs, E2 must
not be null.
RISKM424
For BHCs,
SLHCs, and
SHCs, E2a
must not be
null.
RISKM425
For BHCs,
SLHCs, and
SHCs, E3 must
not be null.
RISKM427
For BHCs,
SLHCs, and
SHCs, F2 must
not be null.
RISKM429
For BHCs,
SLHCs, and
SHCs, F5 must
not be null.
RISKM432
For BHCs,
SLHCs, and
SHCs, F6 must
not be null.

Alg Edit Test
For BHCs, SLHCs, and SHCs, riskm406
ne null
For BHCs, SLHCs, and SHCs, riskm407
ne null
For BHCs, SLHCs, and SHCs, riskm409
ne null
For BHCs, SLHCs, and SHCs, riskm410
ne null
For BHCs, SLHCs, and SHCs, riskm412
ne null
For BHCs, SLHCs, and SHCs, riskn510
ne null
For BHCs, SLHCs, and SHCs, riskn511
ne null
For BHCs, SLHCs, and SHCs, riskm423
ne null
For BHCs, SLHCs, and SHCs, riskm424
ne null

For BHCs, SLHCs, and SHCs, riskm425
ne null
For BHCs, SLHCs, and SHCs, riskm427
ne null
For BHCs, SLHCs, and SHCs, riskm429
ne null
For BHCs, SLHCs, and SHCs, riskm432
ne null

CHK-6
FR Y-15

June 2020

Series

Effective
End Date
99991231

Edit Change

Schedule

Edit Type

Edit Number

Target Item

FR Y-15

Effective
Start Date
20200630

Revised

Validity

0465

FR Y-15

20200630

99991231

Revised

Validity

0470

FR Y-15

20200630

99991231

Revised

Validity

0475

FR Y-15

20200630

99991231

Revised

Validity

0480

C-Mem4

FR Y-15

20200630

99991231

Revised

Validity

0485

F10

FR Y-15

20200630

99991231

Revised

Validity

0486

FR Y-15

20200630

99991231

Revised

Validity

0500

G1aA

FR Y-15

20200630

99991231

Revised

Validity

0501

G1aB

MDRM Num- Edit Test
ber
RISKM433
For BHCs,
SLHCs, and
SHCs, F7 must
not be null.
RISKM434
For BHCs,
SLHCs, and
SHCs, F8 must
not be null.
RISKM435
For BHCs,
SLHCs, and
SHCs, F9 must
not be null.
RISKM436
For BHCs,
SLHCs, and
SHCs,
C-Mem4 must
not be null.
RISKM437
For BHCs,
SLHCs, and
SHCs, F10
must not be
null.
RISKFC52
For BHCs,
SLHCs, and
SHCs, A6
should equal
zero (No) or one
(Yes) and must
not be null.
RISKY838
For BHCs,
SLHCs, and
SHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, G1aA
must not be
null.
RISKY839
For BHCs,
SLHCs, and
SHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, G1aB
must not be
null.

Alg Edit Test
For BHCs, SLHCs, and SHCs, riskm433
ne null
For BHCs, SLHCs, and SHCs, riskm434
ne null
For BHCs, SLHCs, and SHCs, riskm435
ne null
For BHCs, SLHCs, and SHCs, riskm436
ne null

For BHCs, SLHCs, and SHCs, riskm437
ne null

For BHCs, SLHCs, and SHCs, riskfc52
eq 0 or riskfc52 eq 1 and riskfc52 ne null

For BHCs, SLHCs, and SHCs, if the
respondent has filed the FR 2052a for at
least 12 months then, risky838 ne null

For BHCs, SLHCs, and SHCs, if the
respondent has filed the FR 2052a for at
least 12 months then, risky839 ne null

CHK-7
FR Y-15

June 2020

Series

Effective
End Date
99991231

Edit Change

Schedule

Edit Type

Edit Number

Target Item

FR Y-15

Effective
Start Date
20200630

Revised

Validity

0502

G1aC

FR Y-15

20200630

99991231

Revised

Validity

0503

G1aD

FR Y-15

20200630

99991231

Revised

Validity

0504

G1bA

FR Y-15

20200630

99991231

Revised

Validity

0505

G1bB

FR Y-15

20200630

99991231

Revised

Validity

0506

G1bC

MDRM Num- Edit Test
ber
RISKY840
For BHCs,
SLHCs, and
SHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, G1aC
must not be
null.
RISKY841
For BHCs,
SLHCs, and
SHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, G1aD
must not be
null.
RISKY842
For BHCs,
SLHCs, and
SHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, G1bA
must not be
null.
RISKY843
For BHCs,
SLHCs, and
SHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, G1bB
must not be
null.
RISKY844
For BHCs,
SLHCs, and
SHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, G1bC
must not be
null.

Alg Edit Test
For BHCs, SLHCs, and SHCs, if the
respondent has filed the FR 2052a for at
least 12 months then, risky840 ne null

For BHCs, SLHCs, and SHCs, if the
respondent has filed the FR 2052a for at
least 12 months then, risky841 ne null

For BHCs, SLHCs, and SHCs, if the
respondent has filed the FR 2052a for at
least 12 months then, risky842 ne null

For BHCs, SLHCs, and SHCs, if the
respondent has filed the FR 2052a for at
least 12 months then, risky843 ne null

For BHCs, SLHCs, and SHCs, if the
respondent has filed the FR 2052a for at
least 12 months then, risky844 ne null

CHK-8
FR Y-15

June 2020

Series

Effective
End Date
99991231

Edit Change

Schedule

Edit Type

Edit Number

Target Item

FR Y-15

Effective
Start Date
20200630

Revised

Validity

0507

G1bD

FR Y-15

20200630

99991231

Revised

Validity

0508

G1cA

FR Y-15

20200630

99991231

Revised

Validity

0509

G1cB

FR Y-15

20200630

99991231

Revised

Validity

0510

G1cC

FR Y-15

20200630

99991231

Revised

Validity

0511

G1cD

MDRM Num- Edit Test
ber
RISKY845
For BHCs,
SLHCs, and
SHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, G1bD
must not be
null.
RISKY846
For BHCs,
SLHCs, and
SHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, G1cA
must not be
null.
RISKY847
For BHCs,
SLHCs, and
SHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, G1cB
must not be
null.
RISKY848
For BHCs,
SLHCs, and
SHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, G1cC
must not be
null.
RISKY849
For BHCs,
SLHCs, and
SHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, G1cD
msut not be
null.

Alg Edit Test
For BHCs, SLHCs, and SHCs, if the
respondent has filed the FR 2052a for at
least 12 months then, risky845 ne null

For BHCs, SLHCs, and SHCs, if the
respondent has filed the FR 2052a for at
least 12 months then, risky846 ne null

For BHCs, SLHCs, and SHCs, if the
respondent has filed the FR 2052a for at
least 12 months then, risky847 ne null

For BHCs, SLHCs, and SHCs, if the
respondent has filed the FR 2052a for at
least 12 months then, risky848 ne null

For BHCs, SLHCs, and SHCs, if the
respondent has filed the FR 2052a for at
least 12 months then, risky849 ne null

CHK-9
FR Y-15

June 2020

Series

Effective
End Date
99991231

Edit Change

Schedule

Edit Type

Edit Number

Target Item

FR Y-15

Effective
Start Date
20200630

Revised

Validity

0512

G1dA

FR Y-15

20200630

99991231

Revised

Validity

0513

G1dB

FR Y-15

20200630

99991231

Revised

Validity

0514

G1dC

FR Y-15

20200630

99991231

Revised

Validity

0515

G1dD

FR Y-15

20200630

99991231

Revised

Validity

0516

G2aA

MDRM Num- Edit Test
ber
RISKY850
For BHCs,
SLHCs, and
SHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, G1dA
must not be
null.
RISKY851
For BHCs,
SLHCs, and
SHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, G1dB
must not be
null.
RISKY852
For BHCs,
SLHCs, and
SHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, G1dC
must not be
null.
RISKY853
For BHCs,
SLHCs, and
SHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, G1dD
must not be
null.
RISKY858
For BHCs,
SLHCs, and
SHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, G2aA
must not be
null.

Alg Edit Test
For BHCs, SLHCs, and SHCs, if the
respondent has filed the FR 2052a for at
least 12 months then, risky850 ne null

For BHCs, SLHCs, and SHCs, if the
respondent has filed the FR 2052a for at
least 12 months then, risky851 ne null

For BHCs, SLHCs, and SHCs, if the
respondent has filed the FR 2052a for at
least 12 months then, risky852 ne null

For BHCs, SLHCs, and SHCs, if the
respondent has filed the FR 2052a for at
least 12 months then, risky853 ne null

For BHCs, SLHCs, and SHCs, if the
respondent has filed the FR 2052a for at
least 12 months then, risky858 ne null

CHK-10
FR Y-15

June 2020

Series

Effective
End Date
99991231

Edit Change

Schedule

Edit Type

Edit Number

Target Item

FR Y-15

Effective
Start Date
20200630

Revised

Validity

0517

G2aB

FR Y-15

20200630

99991231

Revised

Validity

0518

G2aC

FR Y-15

20200630

99991231

Revised

Validity

0519

G2aD

FR Y-15

20200630

99991231

Revised

Validity

0520

G2bA

FR Y-15

20200630

99991231

Revised

Validity

0521

G2bB

MDRM Num- Edit Test
ber
RISKY859
For BHCs,
SLHCs, and
SHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, G2aB
must not be
null.
RISKY860
For BHCs,
SLHCs, and
SHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, G2aC
must not be
null.
RISKY861
For BHCs,
SLHCs, and
SHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, G2aD
must not be
null.
RISKY862
For BHCs,
SLHCs, and
SHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, G2bA
must not be
null.
RISKY863
For BHCs,
SLHCs, and
SHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, G2bB
must not be
null.

Alg Edit Test
For BHCs, SLHCs, and SHCs, if the
respondent has filed the FR 2052a for at
least 12 months then, risky859 ne null

For BHCs, SLHCs, and SHCs, if the
respondent has filed the FR 2052a for at
least 12 months then, risky860 ne null

For BHCs, SLHCs, and SHCs, if the
respondent has filed the FR 2052a for at
least 12 months then, risky861 ne null

For BHCs, SLHCs, and SHCs, if the
respondent has filed the FR 2052a for at
least 12 months then, risky862 ne null

For BHCs, SLHCs, and SHCs, if the
respondent has filed the FR 2052a for at
least 12 months then, risky863 ne null

CHK-11
FR Y-15

June 2020

Series

Effective
End Date
99991231

Edit Change

Schedule

Edit Type

Edit Number

Target Item

FR Y-15

Effective
Start Date
20200630

Revised

Validity

0522

G2bC

FR Y-15

20200630

99991231

Revised

Validity

0523

G2bD

FR Y-15

20200630

99991231

Revised

Validity

0524

G3aA

FR Y-15

20200630

99991231

Revised

Validity

0525

G3aB

FR Y-15

20200630

99991231

Revised

Validity

0526

G3aC

MDRM Num- Edit Test
ber
RISKY864
For BHCs,
SLHCs, and
SHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, G2bC
must not be
null.
RISKY865
For BHCs,
SLHCs, and
SHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, G2bD
must not be
null.
RISKY870
For BHCs,
SLHCs, and
SHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, G3aA
must not be
null.
RISKY871
For BHCs,
SLHCs, and
SHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, G3aB
must not be
null.
RISKY872
For BHCs,
SLHCs, and
SHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, G3aC
must not be
null.

Alg Edit Test
For BHCs, SLHCs, and SHCs, if the
respondent has filed the FR 2052a for at
least 12 months then, risky864 ne null

For BHCs, SLHCs, and SHCs, if the
respondent has filed the FR 2052a for at
least 12 months then, risky865 ne null

For BHCs, SLHCs, and SHCs, if the
respondent has filed the FR 2052a for at
least 12 months then, risky870 ne null

For BHCs, SLHCs, and SHCs, if the
respondent has filed the FR 2052a for at
least 12 months then, risky871 ne null

For BHCs, SLHCs, and SHCs, if the
respondent has filed the FR 2052a for at
least 12 months then, risky872 ne null

CHK-12
FR Y-15

June 2020

Series

Effective
End Date
99991231

Edit Change

Schedule

Edit Type

Edit Number

Target Item

FR Y-15

Effective
Start Date
20200630

Revised

Validity

0527

G3aD

FR Y-15

20200630

99991231

Revised

Validity

0528

G3bA

FR Y-15

20200630

99991231

Revised

Validity

0529

G3bB

FR Y-15

20200630

99991231

Revised

Validity

0530

G3bC

FR Y-15

20200630

99991231

Revised

Validity

0531

G3bD

MDRM Num- Edit Test
ber
RISKY873
For BHCs,
SLHCs, and
SHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, G3aD
must not be
null.
RISKY874
For BHCs,
SLHCs, and
SHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, G3bA
must not be
null.
RISKY875
For BHCs,
SLHCs, and
SHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, G3bB
must not be
null.
RISKY876
For BHCs,
SLHCs, and
SHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, G3bC
must not be
null.
RISKY877
For BHCs,
SLHCs, and
SHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, G3bD
must not be
null.

Alg Edit Test
For BHCs, SLHCs, and SHCs, if the
respondent has filed the FR 2052a for at
least 12 months then, risky873 ne null

For BHCs, SLHCs, and SHCs, if the
respondent has filed the FR 2052a for at
least 12 months then, risky874 ne null

For BHCs, SLHCs, and SHCs, if the
respondent has filed the FR 2052a for at
least 12 months then, risky875 ne null

For BHCs, SLHCs, and SHCs, if the
respondent has filed the FR 2052a for at
least 12 months then, risky876 ne null

For BHCs, SLHCs, and SHCs, if the
respondent has filed the FR 2052a for at
least 12 months then, risky877 ne null

CHK-13
FR Y-15

June 2020

Series

Effective
End Date
99991231

Edit Change

Schedule

Edit Type

Edit Number

Target Item

FR Y-15

Effective
Start Date
20200630

Revised

Validity

0532

G3cA

FR Y-15

20200630

99991231

Revised

Validity

0533

G3cB

FR Y-15

20200630

99991231

Revised

Validity

0534

G3cC

FR Y-15

20200630

99991231

Revised

Validity

0535

G3cD

FR Y-15

20200630

99991231

Revised

Validity

0536

G4A

MDRM Num- Edit Test
ber
RISKY878
For BHCs,
SLHCs, and
SHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, G3cA
must not be
null.
RISKY879
For BHCs,
SLHCs, and
SHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, G3cB
mustnot be
null.
RISKY880
For BHCs,
SLHCs, and
SHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, G3cC
must not be
null.
RISKY881
For BHCs,
SLHCs, and
SHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, G3cD
must not be
null.
RISKY886
For BHCs,
SLHCs, and
SHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, G4A must
not be null.

Alg Edit Test
For BHCs, SLHCs, and SHCs, if the
respondent has filed the FR 2052a for at
least 12 months then, risky878 ne null

For BHCs, SLHCs, and SHCs, if the
respondent has filed the FR 2052a for at
least 12 months then, risky879 ne null

For BHCs, SLHCs, and SHCs, if the
respondent has filed the FR 2052a for at
least 12 months then, risky880 ne null

For BHCs, SLHCs, and SHCs, if the
respondent has filed the FR 2052a for at
least 12 months then, risky881 ne null

For BHCs, SLHCs, and SHCs, if the
respondent has filed the FR 2052a for at
least 12 months then, risky886 ne null

CHK-14
FR Y-15

June 2020

Series

Effective
End Date
99991231

Edit Change

Schedule

Edit Type

Edit Number

Target Item

FR Y-15

Effective
Start Date
20200630

Revised

Validity

0537

G4B

FR Y-15

20200630

99991231

Revised

Validity

0538

G4C

FR Y-15

20200630

99991231

Revised

Validity

0539

G4D

FR Y-15

20200630

99991231

Revised

Validity

0540

MDRM Num- Edit Test
ber
RISKY887
For BHCs,
SLHCs, and
SHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, G4B must
not be null.
RISKY888
For BHCs,
SLHCs, and
SHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, G4C must
not be null.
RISKY889
For BHCs,
SLHCs, and
SHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, G4D must
not be null.
RISKY895
For BHCs,
SLHCs, and
SHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, G7 must
not be null.

Alg Edit Test
For BHCs, SLHCs, and SHCs, if the
respondent has filed the FR 2052a for at
least 12 months then, risky887 ne null

For BHCs, SLHCs, and SHCs, if the
respondent has filed the FR 2052a for at
least 12 months then, risky888 ne null

For BHCs, SLHCs, and SHCs, if the
respondent has filed the FR 2052a for at
least 12 months then, risky889 ne null

For BHCs, SLHCs, and SHCs, if the
respondent has filed the FR 2052a for at
least 12 months then, risky895 ne null

CHK-15
FR Y-15

June 2020

Series

Effective
End Date
99991231

Edit Change

Schedule

Edit Type

Edit Number

Target Item

FR Y-15

Effective
Start Date
20200630

MDRM Num- Edit Test
ber
RISKY895
For BHCs,
SLHCs, and
SHCs, If the
respondent
does not report
the FR2052a or
has reported it
for less than
12 months ,
then Schedule G, Item 1.a.
through 1.d,
Item 2.a and
2.b, Item 3.a
through 3.c,
Item 4, and
Item 7 must be
null.

Revised

Validity

0557

FR Y-15

20200630

99991231

Added

Validity

0582

H3bA

RISIM349

FR Y-15

20200630

99991231

Added

Validity

0583

H3bB

RISOM349

FR Y-15

20200630

99991231

Added

Validity

0584

H4aA

RISIM342

FR Y-15

20200630

99991231

Added

Validity

0585

H4aB

RISOM342

FR Y-15

20200630

99991231

Added

Validity

0586

H4bA

RISIM718

FR Y-15

20200630

99991231

Added

Validity

0587

H4bB

RISOM718

Alg Edit Test

For BHCs, SLHCs, and SHCs, if the
respondent does not report the fr2052a
or has reported it for less than
12 months, then risky838 eq null, and
risky839 eq null, and risky840 eq null,
and risky841 eq null, and risky842 eq
null, and risky843 eq null, and risky844
eq null, and risky845 eq null, and
risky846 eq null, and risky847 eq null,
and risky848 eq null, and risky849 eq
null, and risky850 eq null, and risky851
eq null, and risky852 eq null, and
risky853 eq null, and risky858 eq null,
and risky859 eq null, and risky860 eq
null, and risky861 eq null, and risky862
eq null, and risky863 eq null, and
risky864 eq null, and risky865 eq null,
and risky870 eq null, and risky871 eq
null, and risky872 eq null, and risky873
eq null, and risky874 eq null, and
risky875 eq null, and risky876 eq null,
and risky877 eq null, and risky878 eq
null, and risky879 eq null, and risky880
eq null, and risky881 eq null, and
risky886 eq null, and risky887 eq null,
and risky888 eq null, and risky889 eq
null, and risky895 eq null
For IHCs, non- For IHCs, non-bank IHCs, and nonbank IHCs, and BHC-IHCs, risim349 ne null
non-BHCIHCs, H3bA
must not be
null.
For FBOs, risom349 ne null
For FBOs,
H3bB must not
be null.
For IHCs, non- For IHCs, non-bank IHCs, and nonbank IHCs, and BHC-IHCs, risim342 ne null
non-BHCIHCs, H4aA
must not be
null.
For FBOs,
For FBOs, risom342 ne null
H4aB must not
be null.
For IHCs, non- For IHCs, non-bank IHCs, and nonbank IHCs, and BHC-IHCs, risim718 ne null
non-BHCIHCs, H4bA
must not be
null.
For FBOs,
For FBOs, risom718 ne null
H4bB must not
be null.

CHK-16
FR Y-15

June 2020

Series

Effective
End Date
99991231

Edit Change

Schedule

Edit Type

Edit Number

Target Item

FR Y-15

Effective
Start Date
20200630

Added

Validity

0588

H4cA

FR Y-15

20200630

99991231

Added

Validity

0589

H4cB

FR Y-15

20200630

99991231

Added

Validity

0590

H4dA

FR Y-15

20200630

99991231

Added

Validity

0591

H4dB

FR Y-15

20200630

99991231

Added

Validity

0592

H6A

FR Y-15

20200630

99991231

Added

Validity

0593

H6B

FR Y-15

20200630

99991231

Added

Validity

0594

H-Mem1A

FR Y-15

20200630

99991231

Added

Validity

0595

H-Mem1B

FR Y-15

20200630

99991231

Added

Validity

0596

H-Mem2A

FR Y-15

20200630

99991231

Added

Validity

0597

H-Mem2B

MDRM Num- Edit Test
ber
RISIM346
For IHCs, nonbank IHCs, and
non-BHCIHCs, H4cA
must not be
null.
RISOM346
For FBOs,
H4cB must not
be null.
RISIM347
For IHCs, nonbank IHCs, and
non-BHCIHCs, H4dA
must not be
null.
RISOM347
For FBOs,
H4dB must not
be null.
RISIFC52
For IHCs, nonbank IHCs, and
non-BHCIHCs, H6A
should equal
zero (No) or one
(Yes) and must
not be null.
RISOFC52
For FBOs, H6B
should equal
zero (No) or one
(Yes) and must
not be null.
RISIM335
For IHCs, nonbank IHCs, and
non-BHCIHCs, HMem1A must
not be null.
RISOM335
For FBOs,
H-Mem1B
must not be
null.
RISIM336
For IHCs, nonbank IHCs, and
non-BHCIHCs, HMem2A must
not be null.
RISOM336
For FBOs,
H-Mem2B
must not be
null.

Alg Edit Test
For IHCs, non-bank IHCs, and nonBHC-IHCs, risim346 ne null

For FBOs, risom346 ne null
For IHCs, non-bank IHCs, and nonBHC-IHCs, risim347 ne null

For FBOs, risom347 ne null
For IHCs, non-bank IHCs, and nonBHC-IHCs, risifc52 eq 0 or risifc52 eq 1
and risifc52 ne null

For FBOs, risofc52 eq 0 or risofc52 eq 1
and risofc52 ne null

For IHCs, non-bank IHCs, and nonBHC-IHCs, risim335 ne null

For FBOs, risom335 ne null

For IHCs, non-bank IHCs, and nonBHC-IHCs, risim336 ne null

For FBOs, risom336 ne null

CHK-17
FR Y-15

June 2020

Series

Effective
End Date
99991231

Edit Change

Schedule

Edit Type

Edit Number

Target Item

FR Y-15

Effective
Start Date
20200630

Added

Validity

0598

H-Mem3A

FR Y-15

20200630

99991231

Added

Validity

0599

H-Mem3B

FR Y-15

20200630

99991231

Added

Validity

0600

I1A

FR Y-15

20200630

99991231

Added

Validity

0601

I1B

FR Y-15

20200630

99991231

Added

Validity

0602

I10A

FR Y-15

20200630

99991231

Added

Validity

0603

I10B

FR Y-15

20200630

99991231

Added

Validity

0604

I11aA

FR Y-15

20200630

99991231

Added

Validity

0605

I11aB

FR Y-15

20200630

99991231

Added

Validity

0606

I11bA

FR Y-15

20200630

99991231

Added

Validity

0607

I11bB

FR Y-15

20200630

99991231

Added

Validity

0608

I13A

FR Y-15

20200630

99991231

Added

Validity

0609

I13B

MDRM Num- Edit Test
ber
RISIM341
For IHCs, nonbank IHCs, and
non-BHCIHCs, HMem3A must
not be null.
RISOM341
For FBOs,
H-Mem3B
must not be
null.
RISIM351
For IHCs, nonbank IHCs, and
non-BHCIHCs, I1A must
not be null.
RISOM351
For FBOs, I1B
must not be
null.
RISIM366
For IHCs, nonbank IHCs, and
non-BHCIHCs, I10A
must not be
null.
RISOM366
For FBOs, I10B
must not be
null.
RISIM367
For IHCs, nonbank IHCs, and
non-BHCIHCs, I11aA
must not be
null.
RISOM367
For FBOs,
I11aB must not
be null.
RISIM368
For IHCs, nonbank IHCs, and
non-BHCIHCs, I11bA
must not be
null.
RISOM368
For FBOs,
I11bB must not
be null.
RISIM371
For IHCs, nonbank IHCs, and
non-BHCIHCs, I13A
must not be
null.
RISOM371
For FBOs, I13B
must not be
null.

Alg Edit Test
For IHCs, non-bank IHCs, and nonBHC-IHCs, risim341 ne null

For FBOs, risom341 ne null

For IHCs, non-bank IHCs, and nonBHC-IHCs, risim351 ne null

For FBOs, risom351 ne null
For IHCs, non-bank IHCs, and nonBHC-IHCs, risim366 ne null

For FBOs, risom366 ne null
For IHCs, non-bank IHCs, and nonBHC-IHCs, risim367 ne null

For FBOs, risom367 ne null
For IHCs, non-bank IHCs, and nonBHC-IHCs, risim368 ne null

For FBOs, risom368 ne null
For IHCs, non-bank IHCs, and nonBHC-IHCs, risim371 ne null

For FBOs, risom371 ne null

CHK-18
FR Y-15

June 2020

Series

Effective
End Date
99991231

Edit Change

Schedule

Edit Type

Edit Number

Target Item

FR Y-15

Effective
Start Date
20200630

Added

Validity

0610

I14A

FR Y-15

20200630

99991231

Added

Validity

0611

I14B

FR Y-15

20200630

99991231

Added

Validity

0612

I17A

FR Y-15

20200630

99991231

Added

Validity

0613

I17B

FR Y-15

20200630

99991231

Added

Validity

0614

I18A

FR Y-15

20200630

99991231

Added

Validity

0615

I18B

FR Y-15

20200630

99991231

Added

Validity

0616

I19A

FR Y-15

20200630

99991231

Added

Validity

0617

I19B

FR Y-15

20200630

99991231

Added

Validity

0618

I1aA

FR Y-15

20200630

99991231

Added

Validity

0619

I1aB

FR Y-15

20200630

99991231

Added

Validity

0620

I2A

FR Y-15

20200630

99991231

Added

Validity

0621

I2B

MDRM Num- Edit Test
ber
RISIM372
For IHCs, nonbank IHCs, and
non-BHCIHCs, I14A
must not be
null.
RISOM372
For FBOs, I14B
must not be
null.
RISIM374
For IHCs, nonbank IHCs, and
non-BHCIHCs, I17A
must not be
null.
RISOM374
For FBOs, I17B
must not be
null.
RISIM375
For IHCs, nonbank IHCs, and
non-BHCIHCs, I18A
must not be
null.
RISOM375
For FBOs, I18B
must not be
null.
RISIN509
For IHCs, nonbank IHCs, and
non-BHCIHCs, I19A
must not be
null.
RISON509
For FBOs, I19B
must not be
null.
RISIM355
For IHCs, nonbank IHCs, and
non-BHCIHCs, I1aA
must not be
null.
RISOM355
For FBOs, I1aB
must not be
null.
RISIJ458
For IHCs, nonbank IHCs, and
non-BHCIHCs, I2A must
not be null.
RISOJ458
For FBOs, I2B
must not be
null.

Alg Edit Test
For IHCs, non-bank IHCs, and nonBHC-IHCs, risim372 ne null

For FBOs, risom372 ne null
For IHCs, non-bank IHCs, and nonBHC-IHCs, risim374 ne null

For FBOs, risom374 ne null
For IHCs, non-bank IHCs, and nonBHC-IHCs, risim375 ne null

For FBOs, risom375 ne null
For IHCs, non-bank IHCs, and nonBHC-IHCs, risin509 ne null

For FBOs, rison509 ne null
For IHCs, non-bank IHCs, and nonBHC-IHCs, risim355 ne null

For FBOs, risom355 ne null
For IHCs, non-bank IHCs, and nonBHC-IHCs, risij458 ne null

For FBOs, risoj458 ne null

CHK-19
FR Y-15

June 2020

Series

Effective
End Date
99991231

Edit Change

Schedule

Edit Type

Edit Number

Target Item

FR Y-15

Effective
Start Date
20200630

Added

Validity

0622

I3aA

FR Y-15

20200630

99991231

Added

Validity

0623

I3aB

FR Y-15

20200630

99991231

Added

Validity

0624

I3bA

FR Y-15

20200630

99991231

Added

Validity

0625

I3bB

FR Y-15

20200630

99991231

Added

Validity

0626

I3cA

FR Y-15

20200630

99991231

Added

Validity

0627

I3cB

FR Y-15

20200630

99991231

Added

Validity

0628

I3dA

FR Y-15

20200630

99991231

Added

Validity

0629

I3dB

FR Y-15

20200630

99991231

Added

Validity

0630

I3eA

FR Y-15

20200630

99991231

Added

Validity

0631

I3eB

FR Y-15

20200630

99991231

Added

Validity

0632

I3fA

FR Y-15

20200630

99991231

Added

Validity

0633

I3fB

MDRM Num- Edit Test
ber
RISIM352
For IHCs, nonbank IHCs, and
non-BHCIHCs, I3aA
must not be
null.
RISOM352
For FBOs, I3aB
must not be
null.
RISIM353
For IHCs, nonbank IHCs, and
non-BHCIHCs, I3bA
must not be
null.
RISOM353
For FBOs, I3bB
must not be
null.
RISIM354
For IHCs, nonbank IHCs, and
non-BHCIHCs, I3cA
must not be
null.
RISOM354
For FBOs, I3cB
must not be
null.
RISIM345
For IHCs, nonbank IHCs, and
non-BHCIHCs, I3dA
must not be
null.
RISOM345
For FBOs, I3dB
must not be
null.
RISIM356
For IHCs, nonbank IHCs, and
non-BHCIHCs, I3eA
must not be
null.
RISOM356
For FBOs, I3eB
must not be
null.
RISIM357
For IHCs, nonbank IHCs, and
non-BHCIHCs, I3fA must
not be null.
RISOM357
For FBOs, I3fB
must not be
null.

Alg Edit Test
For IHCs, non-bank IHCs, and nonBHC-IHCs, risim352 ne null

For FBOs, risom352 ne null
For IHCs, non-bank IHCs, and nonBHC-IHCs, risim353 ne null

For FBOs, risom353 ne null
For IHCs, non-bank IHCs, and nonBHC-IHCs, risim354 ne null

For FBOs, risom354 ne null
For IHCs, non-bank IHCs, and nonBHC-IHCs, risim345 ne null

For FBOs, risom345 ne null
For IHCs, non-bank IHCs, and nonBHC-IHCs, risim356 ne null

For FBOs, risom356 ne null
For IHCs, non-bank IHCs, and nonBHC-IHCs, risim357 ne null

For FBOs, risom357 ne null

CHK-20
FR Y-15

June 2020

Series

Effective
End Date
99991231

Edit Change

Schedule

Edit Type

Edit Number

Target Item

FR Y-15

Effective
Start Date
20200630

Added

Validity

0634

I4A

FR Y-15

20200630

99991231

Added

Validity

0635

I4B

FR Y-15

20200630

99991231

Added

Validity

0636

I5aA

FR Y-15

20200630

99991231

Added

Validity

0637

I5aB

FR Y-15

20200630

99991231

Added

Validity

0638

I5bA

FR Y-15

20200630

99991231

Added

Validity

0639

I5bB

FR Y-15

20200630

99991231

Added

Validity

0640

I7aA

FR Y-15

20200630

99991231

Added

Validity

0641

I7aB

FR Y-15

20200630

99991231

Added

Validity

0642

I7bA

FR Y-15

20200630

99991231

Added

Validity

0643

I7bB

FR Y-15

20200630

99991231

Added

Validity

0644

I8A

FR Y-15

20200630

99991231

Added

Validity

0645

I8B

MDRM Num- Edit Test
ber
RISIM358
For IHCs, nonbank IHCs, and
non-BHCIHCs, I4A must
not be null.
RISOM358
For FBOs, I4B
must not be
null.
RISIM359
For IHCs, nonbank IHCs, and
non-BHCIHCs, I5aA
must not be
null.
RISOM359
For FBOs, I5aB
must not be
null.
RISIM360
For IHCs, nonbank IHCs, and
non-BHCIHCs, I5bA
must not be
null.
RISOM360
For FBOs, I5bB
must not be
null.
RISIM363
For IHCs, nonbank IHCs, and
non-BHCIHCs, I7aA
must not be
null.
RISOM363
For FBOs, I7aB
must not be
null.
RISIM364
For IHCs, nonbank IHCs, and
non-BHCIHCs, I7bA
must not be
null.
RISOM364
For FBOs, I7bB
must not be
null.
RISIY833
For IHCs, nonbank IHCs, and
non-BHCIHCs, I8A must
not be null.
RISOY833
For FBOs, I8B
must not be
null.

Alg Edit Test
For IHCs, non-bank IHCs, and nonBHC-IHCs, risim358 ne null

For FBOs, risom358 ne null
For IHCs, non-bank IHCs, and nonBHC-IHCs, risim359 ne null

For FBOs, risom359 ne null
For IHCs, non-bank IHCs, and nonBHC-IHCs, risim360 ne null

For FBOs, risom360 ne null
For IHCs, non-bank IHCs, and nonBHC-IHCs, risim363 ne null

For FBOs, risom363 ne null
For IHCs, non-bank IHCs, and nonBHC-IHCs, risim364 ne null

For FBOs, risom364 ne null
For IHCs, non-bank IHCs, and nonBHC-IHCs, risiy833 ne null

For FBOs, risoy833 ne null

CHK-21
FR Y-15

June 2020

Series

Effective
End Date
99991231

Edit Change

Schedule

Edit Type

Edit Number

Target Item

FR Y-15

Effective
Start Date
20200630

Added

Validity

0646

I9A

FR Y-15

20200630

99991231

Added

Validity

0647

I9B

FR Y-15

20200630

99991231

Added

Validity

0648

I-Mem1A

FR Y-15

20200630

99991231

Added

Validity

0649

I-Mem1B

FR Y-15

20200630

99991231

Added

Validity

0650

J1aA

FR Y-15

20200630

99991231

Added

Validity

0651

J1aB

FR Y-15

20200630

99991231

Added

Validity

0652

J1bA

FR Y-15

20200630

99991231

Added

Validity

0653

J1bB

FR Y-15

20200630

99991231

Added

Validity

0654

J1cA

FR Y-15

20200630

99991231

Added

Validity

0655

J1cB

FR Y-15

20200630

99991231

Added

Validity

0656

J1dA

FR Y-15

20200630

99991231

Added

Validity

0657

J1dB

MDRM Num- Edit Test
ber
RISIM365
For IHCs, nonbank IHCs, and
non-BHCIHCs, I9A must
not be null.
RISOM365
For FBOs, I9B
must not be
null.
RISIY834
For IHCs, nonbank IHCs, and
non-BHCIHCs, IMem1A must
not be null.
RISOY834
For FBOs,
I-Mem1B must
not be null.
RISIM377
For IHCs, nonbank IHCs, and
non-BHCIHCs, J1aA
must not be
null.
RISOM377
For FBOs,
J1aB must not
be null.
RISIM378
For IHCs, nonbank IHCs, and
non-BHCIHCs, J1bA
must not be
null.
RISOM378
For FBOs,
J1bB must not
be null.
RISIM379
For IHCs, nonbank IHCs, and
non-BHCIHCs, J1cA
must not be
null.
RISOM379
For FBOs,
J1cB must not
be null.
RISIM380
For IHCs, nonbank IHCs, and
non-BHCIHCs, J1dA
must not be
null.
RISOM380
For FBOs,
J1dB must not
be null.

Alg Edit Test
For IHCs, non-bank IHCs, and nonBHC-IHCs, risim365 ne null

For FBOs, risom365 ne null
For IHCs, non-bank IHCs, and nonBHC-IHCs, risiy834 ne null

For FBOs, risoy834 ne null
For IHCs, non-bank IHCs, and nonBHC-IHCs, risim377 ne null

For FBOs, risom377 ne null
For IHCs, non-bank IHCs, and nonBHC-IHCs, risim378 ne null

For FBOs, risom378 ne null
For IHCs, non-bank IHCs, and nonBHC-IHCs, risim379 ne null

For FBOs, risom379 ne null
For IHCs, non-bank IHCs, and nonBHC-IHCs, risim380 ne null

For FBOs, risom380 ne null

CHK-22
FR Y-15

June 2020

Series

Effective
End Date
99991231

Edit Change

Schedule

Edit Type

Edit Number

Target Item

FR Y-15

Effective
Start Date
20200630

Added

Validity

0658

J1eA

FR Y-15

20200630

99991231

Added

Validity

0659

J1eB

FR Y-15

20200630

99991231

Added

Validity

0660

J1fA

FR Y-15

20200630

99991231

Added

Validity

0661

J1fB

FR Y-15

20200630

99991231

Added

Validity

0662

J1gA

FR Y-15

20200630

99991231

Added

Validity

0663

J1gB

FR Y-15

20200630

99991231

Added

Validity

0664

J1hA

FR Y-15

20200630

99991231

Added

Validity

0665

J1hB

FR Y-15

20200630

99991231

Added

Validity

0666

J1iA

FR Y-15

20200630

99991231

Added

Validity

0667

J1iB

FR Y-15

20200630

99991231

Added

Validity

0668

J1jA

FR Y-15

20200630

99991231

Added

Validity

0669

J1jB

MDRM Num- Edit Test
ber
RISIM381
For IHCs, nonbank IHCs, and
non-BHCIHCs, J1eA
must not be
null.
RISOM381
For FBOs,
J1eB must not
be null.
RISIM382
For IHCs, nonbank IHCs, and
non-BHCIHCs, J1fA
must not be
null.
RISOM382
For FBOs, J1fB
must not be
null.
RISIM383
For IHCs, nonbank IHCs, and
non-BHCIHCs, J1gA
must not be
null.
RISOM383
For FBOs,
J1gB must not
be null.
RISIM384
For IHCs, nonbank IHCs, and
non-BHCIHCs, J1hA
must not be
null.
RISOM384
For FBOs,
J1hB must not
be null.
RISIM385
For IHCs, nonbank IHCs, and
non-BHCIHCs, J1iA
must not be
null.
RISOM385
For FBOs, J1iB
must not be
null.
RISIM386
For IHCs, nonbank IHCs, and
non-BHCIHCs, J1jA
must not be
null.
RISOM386
For FBOs, J1jB
must not be
null.

Alg Edit Test
For IHCs, non-bank IHCs, and nonBHC-IHCs, risim381 ne null

For FBOs, risom381 ne null
For IHCs, non-bank IHCs, and nonBHC-IHCs, risim382 ne null

For FBOs, risom382 ne null
For IHCs, non-bank IHCs, and nonBHC-IHCs, risim383 ne null

For FBOs, risom383 ne null
For IHCs, non-bank IHCs, and nonBHC-IHCs, risim384 ne null

For FBOs, risom384 ne null
For IHCs, non-bank IHCs, and nonBHC-IHCs, risim385 ne null

For FBOs, risom385 ne null
For IHCs, non-bank IHCs, and nonBHC-IHCs, risim386 ne null

For FBOs, risom386 ne null

CHK-23
FR Y-15

June 2020

Series

Effective
End Date
99991231

Edit Change

Schedule

Edit Type

Edit Number

Target Item

FR Y-15

Effective
Start Date
20200630

Added

Validity

0670

J1kA

FR Y-15

20200630

99991231

Added

Validity

0671

J1kB

FR Y-15

20200630

99991231

Added

Validity

0672

J1lA

FR Y-15

20200630

99991231

Added

Validity

0673

J1lB

FR Y-15

20200630

99991231

Added

Validity

0674

J1mA

FR Y-15

20200630

99991231

Added

Validity

0675

J1mB

FR Y-15

20200630

99991231

Added

Validity

0676

J3A

FR Y-15

20200630

99991231

Added

Validity

0677

J3B

FR Y-15

20200630

99991231

Added

Validity

0678

J4A

FR Y-15

20200630

99991231

Added

Validity

0679

J4B

FR Y-15

20200630

99991231

Added

Validity

0680

J5A

FR Y-15

20200630

99991231

Added

Validity

0681

J5B

MDRM Num- Edit Test
ber
RISIY835
For IHCs, nonbank IHCs, and
non-BHCIHCs, J1kA
must not be
null.
RISOY835
For FBOs,
J1kB must not
be null.
RISIM387
For IHCs, nonbank IHCs, and
non-BHCIHCs, J1lA
must not be
null.
RISOM387
For FBOs, J1lB
must not be
null.
RISIM388
For IHCs, nonbank IHCs, and
non-BHCIHCs, J1mA
must not be
null.
RISOM388
For FBOs,
J1mB must not
be null.
RISIM405
For IHCs, nonbank IHCs, and
non-BHCIHCs, J3A must
not be null.
RISOM405
For FBOs, J3B
must not be
null.
RISIM406
For IHCs, nonbank IHCs, and
non-BHCIHCs, J4A must
not be null.
RISOM406
For FBOs, J4B
must not be
null.
RISIM407
For IHCs, nonbank IHCs, and
non-BHCIHCs, J5A must
not be null.
RISOM407
For FBOs, J5B
must not be
null.

Alg Edit Test
For IHCs, non-bank IHCs, and nonBHC-IHCs, risiy835 ne null

For FBOs, risoy835 ne null
For IHCs, non-bank IHCs, and nonBHC-IHCs, risim387 ne null

For FBOs, risom387 ne null
For IHCs, non-bank IHCs, and nonBHC-IHCs, risim388 ne null

For FBOs, risom388 ne null
For IHCs, non-bank IHCs, and nonBHC-IHCs, risim405 ne null

For FBOs, risom405 ne null
For IHCs, non-bank IHCs, and nonBHC-IHCs, risim406 ne null

For FBOs, risom406 ne null
For IHCs, non-bank IHCs, and nonBHC-IHCs, risim407 ne null

For FBOs, risom407 ne null

CHK-24
FR Y-15

June 2020

Series

Effective
End Date
99991231

Edit Change

Schedule

Edit Type

Edit Number

Target Item

FR Y-15

Effective
Start Date
20200630

Added

Validity

0682

J-Mem1A

FR Y-15

20200630

99991231

Added

Validity

0683

J-Mem1B

FR Y-15

20200630

99991231

Added

Validity

0684

J-Mem2A

FR Y-15

20200630

99991231

Added

Validity

0685

J-Mem2B

FR Y-15

20200630

99991231

Added

Validity

0686

J-Mem3A

FR Y-15

20200630

99991231

Added

Validity

0687

J-Mem3B

FR Y-15

20200630

99991231

Added

Validity

0688

J-Mem4A

FR Y-15

20200630

99991231

Added

Validity

0689

J-Mem4B

FR Y-15

20200630

99991231

Added

Validity

0690

K1A

FR Y-15

20200630

99991231

Added

Validity

0691

K1B

FR Y-15

20200630

99991231

Added

Validity

0692

K2A

FR Y-15

20200630

99991231

Added

Validity

0693

K2B

MDRM Num- Edit Test
ber
RISIY836
For IHCs, nonbank IHCs, and
non-BHCIHCs, JMem1A must
not be null.
RISOY836
For FBOs,
J-Mem1B must
not be null.
RISIY837
For IHCs, nonbank IHCs, and
non-BHCIHCs, JMem2A must
not be null.
RISOY837
For FBOs,
J-Mem2B must
not be null.
RISIM389
For IHCs, nonbank IHCs, and
non-BHCIHCs, JMem3A must
not be null.
RISOM389
For FBOs,
J-Mem3B must
not be null.
RISIM436
For IHCs, nonbank IHCs, and
non-BHCIHCs, JMem4A must
not be null.
RISOM436
For FBOs,
J-Mem4B must
not be null.
RISIM409
For IHCs, nonbank IHCs, and
non-BHCIHCs, K1A
must not be
null.
RISOM409
For FBOs, K1B
must not be
null.
RISIM410
For IHCs, nonbank IHCs, and
non-BHCIHCs, K2A
must not be
null.
RISOM410
For FBOs, K2B
must not be
null.

Alg Edit Test
For IHCs, non-bank IHCs, and nonBHC-IHCs, risiy836 ne null

For FBOs, risoy836 ne null
For IHCs, non-bank IHCs, and nonBHC-IHCs, risiy837 ne null

For FBOs, risoy837 ne null
For IHCs, non-bank IHCs, and nonBHC-IHCs, risim389 ne null

For FBOs, risom389 ne null
For IHCs, non-bank IHCs, and nonBHC-IHCs, risim436 ne null

For FBOs, risom436 ne null
For IHCs, non-bank IHCs, and nonBHC-IHCs, risim409 ne null

For FBOs, risom409 ne null
For IHCs, non-bank IHCs, and nonBHC-IHCs, risim410 ne null

For FBOs, risom410 ne null

CHK-25
FR Y-15

June 2020

Series

Effective
End Date
99991231

Edit Change

Schedule

Edit Type

Edit Number

Target Item

FR Y-15

Effective
Start Date
20200630

Added

Validity

0694

K4A

FR Y-15

20200630

99991231

Added

Validity

0695

K4B

FR Y-15

20200630

99991231

Added

Validity

0696

K8A

FR Y-15

20200630

99991231

Added

Validity

0697

K8B

FR Y-15

20200630

99991231

Added

Validity

0698

K9A

FR Y-15

20200630

99991231

Added

Validity

0699

K9B

FR Y-15

20200630

99991231

Added

Validity

0702

L2A

FR Y-15

20200630

99991231

Added

Validity

0703

L2B

FR Y-15

20200630

99991231

Added

Validity

0704

L2aA

FR Y-15

20200630

99991231

Added

Validity

0705

L2aB

FR Y-15

20200630

99991231

Added

Validity

0706

L3A

FR Y-15

20200630

99991231

Added

Validity

0707

L3B

MDRM Num- Edit Test
ber
RISIM412
For IHCs, nonbank IHCs, and
non-BHCIHCs, K4A
must not be
null.
RISOM412
For FBOs, K4B
must not be
null.
RISIN510
For IHCs, nonbank IHCs, and
non-BHCIHCs, K8A
must not be
null.
RISON510
For FBOs, K8B
must not be
null.
RISIN511
For IHCs, nonbank IHCs, and
non-BHCIHCs, K9A
must not be
null.
RISON511
For FBOs, K9B
must not be
null.
RISIM423
For IHCs, nonbank IHCs, and
non-BHCIHCs, L2A must
not be null.
RISOM423
For FBOs, L2B
must not be
null.
RISIM424
For IHCs, nonbank IHCs, and
non-BHCIHCs, L2aA
must not be
null.
RISOM424
For FBOs,
L2aB must not
be null.
RISIM425
For IHCs, nonbank IHCs, and
non-BHCIHCs, L3A must
not be null.
RISOM425
For FBOs, L3B
must not be
null.

Alg Edit Test
For IHCs, non-bank IHCs, and nonBHC-IHCs, risim412 ne null

For FBOs, risom412 ne null
For IHCs, non-bank IHCs, and nonBHC-IHCs, risin510 ne null

For FBOs, rison510 ne null
For IHCs, non-bank IHCs, and nonBHC-IHCs, risin511 ne null

For FBOs, rison511 ne null
For IHCs, non-bank IHCs, and nonBHC-IHCs, risim423 ne null

For FBOs, risom423 ne null
For IHCs, non-bank IHCs, and nonBHC-IHCs, risim424 ne null

For FBOs, risom424 ne null
For IHCs, non-bank IHCs, and nonBHC-IHCs, risim425 ne null

For FBOs, risom425 ne null

CHK-26
FR Y-15

June 2020

Series

Effective
End Date
99991231

Edit Change

Schedule

Edit Type

Edit Number

Target Item

FR Y-15

Effective
Start Date
20200630

Added

Validity

0708

M10A

FR Y-15

20200630

99991231

Added

Validity

0709

M10B

FR Y-15

20200630

99991231

Added

Validity

0710

M2A

FR Y-15

20200630

99991231

Added

Validity

0711

M2B

FR Y-15

20200630

99991231

Added

Validity

0712

M5A

FR Y-15

20200630

99991231

Added

Validity

0713

M5B

FR Y-15

20200630

99991231

Added

Validity

0714

M6A

FR Y-15

20200630

99991231

Added

Validity

0715

M6B

FR Y-15

20200630

99991231

Added

Validity

0716

M7A

FR Y-15

20200630

99991231

Added

Validity

0717

M7B

FR Y-15

20200630

99991231

Added

Validity

0718

M8A

FR Y-15

20200630

99991231

Added

Validity

0719

M8B

MDRM Num- Edit Test
ber
RISIM437
For IHCs, nonbank IHCs, and
non-BHCIHCs, M10A
must not be
null.
RISOM437
For FBOs,
M10B must not
be null.
RISIM427
For IHCs, nonbank IHCs, and
non-BHCIHCs, M2A
must not be
null.
RISOM427
For FBOs, M2B
must not be
null.
RISIM429
For IHCs, nonbank IHCs, and
non-BHCIHCs, M5A
must not be
null.
RISOM429
For FBOs, M5B
must not be
null.
RISIM432
For IHCs, nonbank IHCs, and
non-BHCIHCs, M6A
must not be
null.
RISOM432
For FBOs, M6B
must not be
null.
RISIM433
For IHCs, nonbank IHCs, and
non-BHCIHCs, M7A
must not be
null.
RISOM433
For FBOs, M7B
must not be
null.
RISIM434
For IHCs, nonbank IHCs, and
non-BHCIHCs, M8A
must not be
null.
RISOM434
For FBOs, M8B
must not be
null.

Alg Edit Test
For IHCs, non-bank IHCs, and nonBHC-IHCs, risim437 ne null

For FBOs, risom437 ne null
For IHCs, non-bank IHCs, and nonBHC-IHCs, risim427 ne null

For FBOs, risom427 ne null
For IHCs, non-bank IHCs, and nonBHC-IHCs, risim429 ne null

For FBOs, risom429 ne null
For IHCs, non-bank IHCs, and nonBHC-IHCs, risim432 ne null

For FBOs, risom432 ne null
For IHCs, non-bank IHCs, and nonBHC-IHCs, risim433 ne null

For FBOs, risom433 ne null
For IHCs, non-bank IHCs, and nonBHC-IHCs, risim434 ne null

For FBOs, risom434 ne null

CHK-27
FR Y-15

June 2020

Series

Effective
End Date
99991231

Edit Change

Schedule

Edit Type

Edit Number

Target Item

FR Y-15

Effective
Start Date
20200630

Added

Validity

0720

M9A

FR Y-15

20200630

99991231

Added

Validity

0721

M9B

FR Y-15

20200630

99991231

Added

Validity

0722

N(I)1aA

FR Y-15

20200630

99991231

Added

Validity

0723

N(I)1aB

FR Y-15

20200630

99991231

Added

Validity

0724

N(I)1bA

FR Y-15

20200630

99991231

Added

Validity

0725

N(I)1bB

MDRM Num- Edit Test
ber
RISIM435
For IHCs, nonbank IHCs, and
non-BHCIHCs, M9A
must not be
null.
RISOM435
For FBOs, M9B
must not be
null.
RISIY838
For IHCs, nonbank IHCs, and
non-BHCIHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(I)1aA
must not be
null.
RISOY838
For FBOs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(I)1aB
must not be
null.
RISIY842
For IHCs, nonbank IHCs, and
non-BHCIHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(I)1bA
must not be
null.
RISOY842
For FBOs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(I)1bB
must not be
null.

Alg Edit Test
For IHCs, non-bank IHCs, and nonBHC-IHCs, risim435 ne null

For FBOs, risom435 ne null
For IHCs, non-bank IHCs, and nonBHC-IHCs, if the respondent has filed
the FR 2052a for at least 12 months then,
risiy838 ne null

For FBOs, if the respondent has filed the
FR 2052a for at least 12 months then,
risoy838 ne null

For IHCs, non-bank IHCs, and nonBHC-IHCs, if the respondent has filed
the FR 2052a for at least 12 months then,
risiy842 ne null

For FBOs, if the respondent has filed the
FR 2052a for at least 12 months then,
risoy842 ne null

CHK-28
FR Y-15

June 2020

Series

Effective
End Date
99991231

Edit Change

Schedule

Edit Type

Edit Number

Target Item

FR Y-15

Effective
Start Date
20200630

Added

Validity

0726

N(I)1cA

FR Y-15

20200630

99991231

Added

Validity

0727

N(I)1cB

FR Y-15

20200630

99991231

Added

Validity

0728

N(I)1dA

FR Y-15

20200630

99991231

Added

Validity

0729

N(I)1dB

FR Y-15

20200630

99991231

Added

Validity

0730

N(I)2aA

MDRM Num- Edit Test
ber
RISIY846
For IHCs, nonbank IHCs, and
non-BHCIHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(I)1cA
must not be
null.
RISOY846
For FBOs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(I)1cB
must not be
null.
RISIY850
For IHCs, nonbank IHCs, and
non-BHCIHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(I)1dA
must not be
null.
RISOY850
For FBOs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(I)1dB
must not be
null.
RISIY858
For IHCs, nonbank IHCs, and
non-BHCIHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(I)2aA
must not be
null.

Alg Edit Test
For IHCs, non-bank IHCs, and nonBHC-IHCs, if the respondent has filed
the FR 2052a for at least 12 months then,
risiy846 ne null

For FBOs, if the respondent has filed the
FR 2052a for at least 12 months then,
risoy846 ne null

For IHCs, non-bank IHCs, and nonBHC-IHCs, if the respondent has filed
the FR 2052a for at least 12 months then,
risiy850 ne null

For FBOs, if the respondent has filed the
FR 2052a for at least 12 months then,
risoy850 ne null

For IHCs, non-bank IHCs, and nonBHC-IHCs, if the respondent has filed
the FR 2052a for at least 12 months then,
risiy858 ne null

CHK-29
FR Y-15

June 2020

Series

Effective
End Date
99991231

Edit Change

Schedule

Edit Type

Edit Number

Target Item

FR Y-15

Effective
Start Date
20200630

Added

Validity

0731

N(I)2aB

FR Y-15

20200630

99991231

Added

Validity

0732

N(I)2bA

FR Y-15

20200630

99991231

Added

Validity

0733

N(I)2bB

FR Y-15

20200630

99991231

Added

Validity

0734

N(I)3aA

FR Y-15

20200630

99991231

Added

Validity

0735

N(I)3aB

MDRM Num- Edit Test
ber
RISOY858
For FBOs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(I)2aB
must not be
null.
RISIY862
For IHCs, nonbank IHCs, and
non-BHCIHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(I)2bA
must not be
null.
RISOY862
For FBOs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(I)2bB
must not be
null.
RISIY870
For IHCs, nonbank IHCs, and
non-BHCIHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(I)3aA
must not be
null.
RISOY870
For FBOs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(I)3aB
must not be
null.

Alg Edit Test
For FBOs, if the respondent has filed the
FR 2052a for at least 12 months then,
risoy858 ne null

For IHCs, non-bank IHCs, and nonBHC-IHCs, if the respondent has filed
the FR 2052a for at least 12 months then,
risiy862 ne null

For FBOs, if the respondent has filed the
FR 2052a for at least 12 months then,
risoy862 ne null

For IHCs, non-bank IHCs, and nonBHC-IHCs, if the respondent has filed
the FR 2052a for at least 12 months then,
risiy870 ne null

For FBOs, if the respondent has filed the
FR 2052a for at least 12 months then,
risoy870 ne null

CHK-30
FR Y-15

June 2020

Series

Effective
End Date
99991231

Edit Change

Schedule

Edit Type

Edit Number

Target Item

FR Y-15

Effective
Start Date
20200630

Added

Validity

0736

N(I)3bA

FR Y-15

20200630

99991231

Added

Validity

0737

N(I)3bB

FR Y-15

20200630

99991231

Added

Validity

0738

N(I)3cA

FR Y-15

20200630

99991231

Added

Validity

0739

N(I)3cB

FR Y-15

20200630

99991231

Added

Validity

0740

N(I)4A

MDRM Num- Edit Test
ber
RISIY874
For IHCs, nonbank IHCs, and
non-BHCIHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(I)3bA
must not be
null.
RISOY874
For FBOs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(I)3bB
must not be
null.
RISIY878
For IHCs, nonbank IHCs, and
non-BHCIHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(I)3cA
must not be
null.
RISOY878
For FBOs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(I)3cB
must not be
null.
RISIY886
For IHCs, nonbank IHCs, and
non-BHCIHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(I)4A
must not be
null.

Alg Edit Test
For IHCs, non-bank IHCs, and nonBHC-IHCs, if the respondent has filed
the FR 2052a for at least 12 months then,
risiy874 ne null

For FBOs, if the respondent has filed the
FR 2052a for at least 12 months then,
risoy874 ne null

For IHCs, non-bank IHCs, and nonBHC-IHCs, if the respondent has filed
the FR 2052a for at least 12 months then,
risiy878 ne null

For FBOs, if the respondent has filed the
FR 2052a for at least 12 months then,
risoy878 ne null

For IHCs, non-bank IHCs, and nonBHC-IHCs, if the respondent has filed
the FR 2052a for at least 12 months then,
risiy886 ne null

CHK-31
FR Y-15

June 2020

Series

Effective
End Date
99991231

Edit Change

Schedule

Edit Type

Edit Number

Target Item

FR Y-15

Effective
Start Date
20200630

Added

Validity

0741

N(I)4B

FR Y-15

20200630

99991231

Added

Validity

0742

N(II)7A

FR Y-15

20200630

99991231

Added

Validity

0743

N(II)7B

MDRM Num- Edit Test
ber
RISOY886
For FBOs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(I)4B
must not be
null.
RISIY895
For IHCs, nonbank IHCs, and
non-BHCIHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(II)7A
must not be
null.
RISOY895
For FBOs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(II)7B
must not be
null.

Alg Edit Test
For FBOs, if the respondent has filed the
FR 2052a for at least 12 months then,
risoy886 ne null

For IHCs, non-bank IHCs, and nonBHC-IHCs, if the respondent has filed
the FR 2052a for at least 12 months then,
risiy895 ne null

For FBOs, if the respondent has filed the
FR 2052a for at least 12 months then,
risoy895 ne null

CHK-32
FR Y-15

June 2020

Series
FR Y-15

Effective
Start Date
20200630

Effective
End Date
99991231

Edit Change

Schedule

Edit Type

Edit Number

Target Item

Added

Validity

0744

N(II)7A

MDRM Num- Edit Test
ber
RISIY895
For IHCs, nonbank IHCs, and
non-BHCIHCs, If the
respondent
does not report
the FR2052a or
has reported it
for less than
12 months,
then Schedule N, Part I,
Item 1.a.
through 1.d
(Columns A
and C), Schedule N, Part I,
Item 2.a and
2.b (Columns A
and C), Schedule N, Part I,
Item 3.a
through 3.c
(Columns A
and C), Schedule N, Part I,
Item 4. (Columns A and C),
Schedule N,
Part II, Item 1.a.
through 1.d
(Columns E and
G), Schedule N,
Part II, Item 2.a
and 2.b (Columns E and G),
Schedule N,
Part II, Item 3.a
through 3.c
(Columns E and
G), Schedule N,
Part II, Item 4.
(Columns E and
G), and Schedule N, Part II,
Item 7. (Column
A) must be null.

Alg Edit Test
For IHCs, non-bank IHCs, and nonBHC-IHCs, if the respondent does not
report the fr2052a or has reported it for
less than 12 months, then risiy838 eq
null, and risiy839 eq null, and risiy842 eq
null, and risiy843 eq null, and risiy846 eq
null, and risiy847 eq null, and risiy850 eq
null, and risiy851 eq null, and risiy858 eq
null, and risiy859 eq null, and risiy862 eq
null, and risiy863 eq null, and risiy870 eq
null, and risiy871 eq null, and risiy874 eq
null, and risiy875 eq null, and risiy878 eq
null, and risiy879 eq null, and risiy886 eq
null, and risiy887 eq null, and risiy840 eq
null, and risiy841 eq null, and risiy844 eq
null, and risiy845 eq null, and risiy848 eq
null, and risiy849 eq null, and risiy852 eq
null, and risiy853 eq null, and risiy860 eq
null, and risiy861 eq null, and risiy864 eq
null, and risiy865 eq null, and risiy872 eq
null, and risiy873 eq null, and risiy876 eq
null, and risiy877 eq null, and risiy880 eq
null, and risiy881 eq null, and risiy888 eq
null, and risiy889 eq null, and risiy895
eq null

CHK-33
FR Y-15

June 2020

Series

Effective
End Date
99991231

Edit Change

Schedule

Edit Type

Edit Number

Target Item

FR Y-15

Effective
Start Date
20200630

Added

Validity

0745

N(II)7B

FR Y-15

20200630

99991231

Added

Validity

0746

N(I)1aC

MDRM Num- Edit Test
ber
RISOY895
For FBOs, If the
respondent
does not report
the FR2052a or
has reported it
for less than
12 months,
then Schedule N, Part I,
Item 1.a.
through 1.d
(Columns B
and D), Schedule N, Part I,
Item 2.a and
2.b (Columns B
and D), Schedule N, Part I,
Item 3.a
through 3.c
(Columns B
and D), Schedule N, Part I,
Item 4 (Columns B and D),
Schedule N,
Part II, Item 1.a.
through 1.d
(Columns F and
H), Schedule N,
Part II, Item 2.a
and 2.b (Columns F and H),
Schedule N,
Part II, Item 3.a
through 3.c
(Columns F and
H), Schedule N,
Part II, Item 4.
(Columns F and
H), and Schedule N, Part II,
Item 7. (Column
B) must
RISIY839
For IHCs, nonbank IHCs, and
non-BHCIHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(I)1aC
must not be
null.

Alg Edit Test
For FBOs, if the respondent does not
report the fr2052a or has reported it for
less than 12 months, then risoy838 eq
null, and risoy839 eq null, and risoy842
eq null, and risoy843 eq null, and
risoy846 eq null, and risoy847 eq null,
and risoy850 eq null, and risoy851 eq
null, and risoy858 eq null, and risoy859
eq null, and risoy862 eq null, and
risoy863 eq null, and risoy870 eq null,
and risoy871 eq null, and risoy874 eq
null, and risoy875 eq null, and risoy878
eq null, and risoy879 eq null, and
risoy886 eq null, and risoy887 eq null,
and risoy840 eq null, and risoy841 eq
null, and risoy844 eq null, and risoy845
eq null, and risoy848 eq null, and
risoy849 eq null, and risoy852 eq null,
and risoy853 eq null, and risoy860 eq
null, and risoy861 eq null, and risoy864
eq null, and risoy865 eq null, and
risoy872 eq null, and risoy873 eq null,
and risoy876 eq null, and risoy877 eq
null, and

For IHCs, non-bank IHCs, and nonBHC-IHCs, if the respondent has filed
the FR 2052a for at least 12 months then,
risiy839 ne null

CHK-34
FR Y-15

June 2020

Series

Effective
End Date
99991231

Edit Change

Schedule

Edit Type

Edit Number

Target Item

FR Y-15

Effective
Start Date
20200630

Added

Validity

0747

N(I)1aD

FR Y-15

20200630

99991231

Added

Validity

0748

N(I)1bC

FR Y-15

20200630

99991231

Added

Validity

0749

N(I)1bD

FR Y-15

20200630

99991231

Added

Validity

0750

N(I)1cC

FR Y-15

20200630

99991231

Added

Validity

0751

N(I)1cD

MDRM Num- Edit Test
ber
RISOY839
For FBOs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(I)1aD
must not be
null.
RISIY843
For IHCs, nonbank IHCs, and
non-BHCIHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(I)1bC
must not be
null.
RISOY843
For FBOs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(I)1bD
must not be
null.
RISIY847
For IHCs, nonbank IHCs, and
non-BHCIHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(I)1cC
must not be
null.
RISOY847
For FBOs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(I)1cD
must not be
null.

Alg Edit Test
For FBOs, if the respondent has filed the
FR 2052a for at least 12 months then,
risoy839 ne null

For IHCs, non-bank IHCs, and nonBHC-IHCs, if the respondent has filed
the FR 2052a for at least 12 months then,
risiy843 ne null

For FBOs, if the respondent has filed the
FR 2052a for at least 12 months then,
risoy843 ne null

For IHCs, non-bank IHCs, and nonBHC-IHCs, if the respondent has filed
the FR 2052a for at least 12 months then,
risiy847 ne null

For FBOs, if the respondent has filed the
FR 2052a for at least 12 months then,
risoy847 ne null

CHK-35
FR Y-15

June 2020

Series

Effective
End Date
99991231

Edit Change

Schedule

Edit Type

Edit Number

Target Item

FR Y-15

Effective
Start Date
20200630

Added

Validity

0752

N(I)1dC

FR Y-15

20200630

99991231

Added

Validity

0753

N(I)1dD

FR Y-15

20200630

99991231

Added

Validity

0754

N(I)2aC

FR Y-15

20200630

99991231

Added

Validity

0755

N(I)2aD

FR Y-15

20200630

99991231

Added

Validity

0756

N(I)2bC

MDRM Num- Edit Test
ber
RISIY851
For IHCs, nonbank IHCs, and
non-BHCIHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(I)1dC
must not be
null.
RISOY851
For FBOs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(I)1dD
must not be
null.
RISIY859
For IHCs, nonbank IHCs, and
non-BHCIHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(I)2aC
must not be
null.
RISOY859
For FBOs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(I)2aD
must not be
null.
RISIY863
For IHCs, nonbank IHCs, and
non-BHCIHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(I)2bC
must not be
null.

Alg Edit Test
For IHCs, non-bank IHCs, and nonBHC-IHCs, if the respondent has filed
the FR 2052a for at least 12 months then,
risiy851 ne null

For FBOs, if the respondent has filed the
FR 2052a for at least 12 months then,
risoy851 ne null

For IHCs, non-bank IHCs, and nonBHC-IHCs, if the respondent has filed
the FR 2052a for at least 12 months then,
risiy859 ne null

For FBOs, if the respondent has filed the
FR 2052a for at least 12 months then,
risoy859 ne null

For IHCs, non-bank IHCs, and nonBHC-IHCs, if the respondent has filed
the FR 2052a for at least 12 months then,
risiy863 ne null

CHK-36
FR Y-15

June 2020

Series

Effective
End Date
99991231

Edit Change

Schedule

Edit Type

Edit Number

Target Item

FR Y-15

Effective
Start Date
20200630

Added

Validity

0757

N(I)2bD

FR Y-15

20200630

99991231

Added

Validity

0758

N(I)3aC

FR Y-15

20200630

99991231

Added

Validity

0759

N(I)3aD

FR Y-15

20200630

99991231

Added

Validity

0760

N(I)3bC

FR Y-15

20200630

99991231

Added

Validity

0761

N(I)3bD

MDRM Num- Edit Test
ber
RISOY863
For FBOs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(I)2bD
must not be
null.
RISIY871
For IHCs, nonbank IHCs, and
non-BHCIHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(I)3aC
must not be
null.
RISOY871
For FBOs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(I)3aD
must not be
null.
RISIY875
For IHCs, nonbank IHCs, and
non-BHCIHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(I)3bC
must not be
null.
RISOY875
For FBOs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(I)3bD
must not be
null.

Alg Edit Test
For FBOs, if the respondent has filed the
FR 2052a for at least 12 months then,
risoy863 ne null

For IHCs, non-bank IHCs, and nonBHC-IHCs, if the respondent has filed
the FR 2052a for at least 12 months then,
risiy871 ne null

For FBOs, if the respondent has filed the
FR 2052a for at least 12 months then,
risoy871 ne null

For IHCs, non-bank IHCs, and nonBHC-IHCs, if the respondent has filed
the FR 2052a for at least 12 months then,
risiy875 ne null

For FBOs, if the respondent has filed the
FR 2052a for at least 12 months then,
risoy875 ne null

CHK-37
FR Y-15

June 2020

Series

Effective
End Date
99991231

Edit Change

Schedule

Edit Type

Edit Number

Target Item

FR Y-15

Effective
Start Date
20200630

Added

Validity

0762

N(I)3cC

FR Y-15

20200630

99991231

Added

Validity

0763

N(I)3cD

FR Y-15

20200630

99991231

Added

Validity

0764

N(I)4C

FR Y-15

20200630

99991231

Added

Validity

0765

N(I)4D

FR Y-15

20200630

99991231

Added

Validity

0766

N(II)1aE

MDRM Num- Edit Test
ber
RISIY879
For IHCs, nonbank IHCs, and
non-BHCIHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(I)3cC
must not be
null.
RISOY879
For FBOs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(I)3cD
must not be
null.
RISIY887
For IHCs, nonbank IHCs, and
non-BHCIHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(I)4C
must not be
null.
RISOY887
For FBOs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(I)4D
must not be
null.
RISIY840
For IHCs, nonbank IHCs, and
non-BHCIHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(II)1aE
must not be
null.

Alg Edit Test
For IHCs, non-bank IHCs, and nonBHC-IHCs, if the respondent has filed
the FR 2052a for at least 12 months then,
risiy879 ne null

For FBOs, if the respondent has filed the
FR 2052a for at least 12 months then,
risoy879 ne null

For IHCs, non-bank IHCs, and nonBHC-IHCs, if the respondent has filed
the FR 2052a for at least 12 months then,
risiy887 ne null

For FBOs, if the respondent has filed the
FR 2052a for at least 12 months then,
risoy887 ne null

For IHCs, non-bank IHCs, and nonBHC-IHCs, if the respondent has filed
the FR 2052a for at least 12 months then,
risiy840 ne null

CHK-38
FR Y-15

June 2020

Series

Effective
End Date
99991231

Edit Change

Schedule

Edit Type

Edit Number

Target Item

FR Y-15

Effective
Start Date
20200630

Added

Validity

0767

N(II)1aF

FR Y-15

20200630

99991231

Added

Validity

0768

N(II)1bE

FR Y-15

20200630

99991231

Added

Validity

0769

N(II)1bF

FR Y-15

20200630

99991231

Added

Validity

0770

N(II)1cE

FR Y-15

20200630

99991231

Added

Validity

0771

N(II)1cF

MDRM Num- Edit Test
ber
RISOY840
For FBOs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(II)1aF
must not be
null.
RISIY844
For IHCs, nonbank IHCs, and
non-BHCIHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(II)1bE
must not be
null.
RISOY844
For FBOs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(II)1bF
must not be
null.
RISIY848
For IHCs, nonbank IHCs, and
non-BHCIHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(II)1cE
must not be
null.
RISOY848
For FBOs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(II)1cF
must not be
null.

Alg Edit Test
For FBOs, if the respondent has filed the
FR 2052a for at least 12 months then,
risoy840 ne null

For IHCs, non-bank IHCs, and nonBHC-IHCs, if the respondent has filed
the FR 2052a for at least 12 months then,
risiy844 ne null

For FBOs, if the respondent has filed the
FR 2052a for at least 12 months then,
risoy844 ne null

For IHCs, non-bank IHCs, and nonBHC-IHCs, if the respondent has filed
the FR 2052a for at least 12 months then,
risiy848 ne null

For FBOs, if the respondent has filed the
FR 2052a for at least 12 months then,
risoy848 ne null

CHK-39
FR Y-15

June 2020

Series

Effective
End Date
99991231

Edit Change

Schedule

Edit Type

Edit Number

Target Item

FR Y-15

Effective
Start Date
20200630

Added

Validity

0772

N(II)1dE

FR Y-15

20200630

99991231

Added

Validity

0773

N(II)1dF

FR Y-15

20200630

99991231

Added

Validity

0774

N(II)2aE

FR Y-15

20200630

99991231

Added

Validity

0775

N(II)2aF

FR Y-15

20200630

99991231

Added

Validity

0776

N(II)2bE

MDRM Num- Edit Test
ber
RISIY852
For IHCs, nonbank IHCs, and
non-BHCIHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(II)1dE
must not be
null.
RISOY852
For FBOs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(II)1dF
must not be
null.
RISIY860
For IHCs, nonbank IHCs, and
non-BHCIHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(II)2aE
must not be
null.
RISOY860
For FBOs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(II)2aF
must not be
null.
RISIY864
For IHCs, nonbank IHCs, and
non-BHCIHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(II)2bE
must not be
null.

Alg Edit Test
For IHCs, non-bank IHCs, and nonBHC-IHCs, if the respondent has filed
the FR 2052a for at least 12 months then,
risiy852 ne null

For FBOs, if the respondent has filed the
FR 2052a for at least 12 months then,
risoy852 ne null

For IHCs, non-bank IHCs, and nonBHC-IHCs, if the respondent has filed
the FR 2052a for at least 12 months then,
risiy860 ne null

For FBOs, if the respondent has filed the
FR 2052a for at least 12 months then,
risoy860 ne null

For IHCs, non-bank IHCs, and nonBHC-IHCs, if the respondent has filed
the FR 2052a for at least 12 months then,
risiy864 ne null

CHK-40
FR Y-15

June 2020

Series

Effective
End Date
99991231

Edit Change

Schedule

Edit Type

Edit Number

Target Item

FR Y-15

Effective
Start Date
20200630

Added

Validity

0777

N(II)2bF

FR Y-15

20200630

99991231

Added

Validity

0778

N(II)3aE

FR Y-15

20200630

99991231

Added

Validity

0779

N(II)3aF

FR Y-15

20200630

99991231

Added

Validity

0780

N(II)3bE

FR Y-15

20200630

99991231

Added

Validity

0781

N(II)3bF

MDRM Num- Edit Test
ber
RISOY864
For FBOs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(II)2bF
must not be
null.
RISIY872
For IHCs, nonbank IHCs, and
non-BHCIHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(II)3aE
must not be
null.
RISOY872
For FBOs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(II)3aF
must not be
null.
RISIY876
For IHCs, nonbank IHCs, and
non-BHCIHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(II)3bE
must not be
null.
RISOY876
For FBOs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(II)3bF
must not be
null.

Alg Edit Test
For FBOs, if the respondent has filed the
FR 2052a for at least 12 months then,
risoy864 ne null

For IHCs, non-bank IHCs, and nonBHC-IHCs, if the respondent has filed
the FR 2052a for at least 12 months then,
risiy872 ne null

For FBOs, if the respondent has filed the
FR 2052a for at least 12 months then,
risoy872 ne null

For IHCs, non-bank IHCs, and nonBHC-IHCs, if the respondent has filed
the FR 2052a for at least 12 months then,
risiy876 ne null

For FBOs, if the respondent has filed the
FR 2052a for at least 12 months then,
risoy876 ne null

CHK-41
FR Y-15

June 2020

Series

Effective
End Date
99991231

Edit Change

Schedule

Edit Type

Edit Number

Target Item

FR Y-15

Effective
Start Date
20200630

Added

Validity

0782

N(II)3cE

FR Y-15

20200630

99991231

Added

Validity

0783

N(II)3cF

FR Y-15

20200630

99991231

Added

Validity

0784

N(II)4E

FR Y-15

20200630

99991231

Added

Validity

0785

N(II)4F

FR Y-15

20200630

99991231

Added

Validity

0786

N(II)1aG

MDRM Num- Edit Test
ber
RISIY880
For IHCs, nonbank IHCs, and
non-BHCIHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(II)3cE
must not be
null.
RISOY880
For FBOs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(II)3cF
must not be
null.
RISIY888
For IHCs, nonbank IHCs, and
non-BHCIHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(II)4E
must not be
null.
RISOY888
For FBOs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(II)4F
must not be
null.
RISIY841
For IHCs, nonbank IHCs, and
non-BHCIHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(II)1aG
must not be
null.

Alg Edit Test
For IHCs, non-bank IHCs, and nonBHC-IHCs, if the respondent has filed
the FR 2052a for at least 12 months then,
risiy880 ne null

For FBOs, if the respondent has filed the
FR 2052a for at least 12 months then,
risoy880 ne null

For IHCs, non-bank IHCs, and nonBHC-IHCs, if the respondent has filed
the FR 2052a for at least 12 months then,
risiy888 ne null

For FBOs, if the respondent has filed the
FR 2052a for at least 12 months then,
risoy888 ne null

For IHCs, non-bank IHCs, and nonBHC-IHCs, if the respondent has filed
the FR 2052a for at least 12 months then,
risiy841 ne null

CHK-42
FR Y-15

June 2020

Series

Effective
End Date
99991231

Edit Change

Schedule

Edit Type

Edit Number

Target Item

FR Y-15

Effective
Start Date
20200630

Added

Validity

0787

N(II)1aH

FR Y-15

20200630

99991231

Added

Validity

0788

N(II)1bG

FR Y-15

20200630

99991231

Added

Validity

0789

N(II)1bH

FR Y-15

20200630

99991231

Added

Validity

0790

N(II)1cG

FR Y-15

20200630

99991231

Added

Validity

0791

N(II)1cH

MDRM Num- Edit Test
ber
RISOY841
For FBOs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(II)1aH
must not be
null.
RISIY845
For IHCs, nonbank IHCs, and
non-BHCIHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(II)1bG
must not be
null.
RISOY845
For FBOs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(II)1bH
must not be
null.
RISIY849
For IHCs, nonbank IHCs, and
non-BHCIHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(II)1cG
must not be
null.
RISOY849
For FBOs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(II)1cH
must not be
null.

Alg Edit Test
For FBOs, if the respondent has filed the
FR 2052a for at least 12 months then,
risoy841 ne null

For IHCs, non-bank IHCs, and nonBHC-IHCs, if the respondent has filed
the FR 2052a for at least 12 months then,
risiy845 ne null

For FBOs, if the respondent has filed the
FR 2052a for at least 12 months then,
risoy845 ne null

For IHCs, non-bank IHCs, and nonBHC-IHCs, if the respondent has filed
the FR 2052a for at least 12 months then,
risiy849 ne null

For FBOs, if the respondent has filed the
FR 2052a for at least 12 months then,
risoy849 ne null

CHK-43
FR Y-15

June 2020

Series

Effective
End Date
99991231

Edit Change

Schedule

Edit Type

Edit Number

Target Item

FR Y-15

Effective
Start Date
20200630

Added

Validity

0792

N(II)1dG

FR Y-15

20200630

99991231

Added

Validity

0793

N(II)1dH

FR Y-15

20200630

99991231

Added

Validity

0794

N(II)2aG

FR Y-15

20200630

99991231

Added

Validity

0795

N(II)2aH

FR Y-15

20200630

99991231

Added

Validity

0796

N(II)2bG

MDRM Num- Edit Test
ber
RISIY853
For IHCs, nonbank IHCs, and
non-BHCIHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(II)1dG
must not be
null.
RISOY853
For FBOs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(II)1dH
must not be
null.
RISIY861
For IHCs, nonbank IHCs, and
non-BHCIHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(II)2aG
must not be
null.
RISOY861
For FBOs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(II)2aH
must not be
null.
RISIY865
For IHCs, nonbank IHCs, and
non-BHCIHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(II)2bG
must not be
null.

Alg Edit Test
For IHCs, non-bank IHCs, and nonBHC-IHCs, if the respondent has filed
the FR 2052a for at least 12 months then,
risiy853 ne null

For FBOs, if the respondent has filed the
FR 2052a for at least 12 months then,
risoy853 ne null

For IHCs, non-bank IHCs, and nonBHC-IHCs, if the respondent has filed
the FR 2052a for at least 12 months then,
risiy861 ne null

For FBOs, if the respondent has filed the
FR 2052a for at least 12 months then,
risoy861 ne null

For IHCs, non-bank IHCs, and nonBHC-IHCs, if the respondent has filed
the FR 2052a for at least 12 months then,
risiy865 ne null

CHK-44
FR Y-15

June 2020

Series

Effective
End Date
99991231

Edit Change

Schedule

Edit Type

Edit Number

Target Item

FR Y-15

Effective
Start Date
20200630

Added

Validity

0797

N(II)2bH

FR Y-15

20200630

99991231

Added

Validity

0798

N(II)3aG

FR Y-15

20200630

99991231

Added

Validity

0799

N(II)3aH

FR Y-15

20200630

99991231

Added

Validity

0800

N(II)3bG

FR Y-15

20200630

99991231

Added

Validity

0801

N(II)3bH

MDRM Num- Edit Test
ber
RISOY865
For FBOs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(II)2bH
must not be
null.
RISIY873
For IHCs, nonbank IHCs, and
non-BHCIHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(II)3aG
must not be
null.
RISOY873
For FBOs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(II)3aH
must not be
null.
RISIY877
For IHCs, nonbank IHCs, and
non-BHCIHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(II)3bG
must not be
null.
RISOY877
For FBOs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(II)3bH
must not be
null.

Alg Edit Test
For FBOs, if the respondent has filed the
FR 2052a for at least 12 months then,
risoy865 ne null

For IHCs, non-bank IHCs, and nonBHC-IHCs, if the respondent has filed
the FR 2052a for at least 12 months then,
risiy873 ne null

For FBOs, if the respondent has filed the
FR 2052a for at least 12 months then,
risoy873 ne null

For IHCs, non-bank IHCs, and nonBHC-IHCs, if the respondent has filed
the FR 2052a for at least 12 months then,
risiy877 ne null

For FBOs, if the respondent has filed the
FR 2052a for at least 12 months then,
risoy877 ne null

CHK-45
FR Y-15

June 2020

Series

Effective
End Date
99991231

Edit Change

Schedule

Edit Type

Edit Number

Target Item

FR Y-15

Effective
Start Date
20200630

Added

Validity

0802

N(II)3cG

FR Y-15

20200630

99991231

Added

Validity

0803

N(II)3cH

FR Y-15

20200630

99991231

Added

Validity

0804

N(II)4G

FR Y-15

20200630

99991231

Added

Validity

0805

N(II)4H

MDRM Num- Edit Test
ber
RISIY881
For IHCs, nonbank IHCs, and
non-BHCIHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(II)3cG
must not be
null.
RISOY881
For FBOs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(II)3cH
must not be
null.
RISIY889
For IHCs, nonbank IHCs, and
non-BHCIHCs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(II)4G
must not be
null.
RISOY889
For FBOs, if the
respondent has
filed the
FR 2052a for at
least
12 months
then, N(II)4H
must not be
null.

Alg Edit Test
For IHCs, non-bank IHCs, and nonBHC-IHCs, if the respondent has filed
the FR 2052a for at least 12 months then,
risiy881 ne null

For FBOs, if the respondent has filed the
FR 2052a for at least 12 months then,
risoy881 ne null

For IHCs, non-bank IHCs, and nonBHC-IHCs, if the respondent has filed
the FR 2052a for at least 12 months then,
risiy889 ne null

For FBOs, if the respondent has filed the
FR 2052a for at least 12 months then,
risoy889 ne null

CHK-46
FR Y-15

June 2020

File Type	application/pdf
File Modified	2020-10-28
File Created	2020-09-17