FRY9C_20210630_f_draft

Schedule HC-R—Regulatory Capital

DRAFT

For Federal Reserve Bank Use Only

FR Y-9C
Page 50 of 74

C.I.

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

Amount

1.
2.

a. To be completed only by institutions that have adopted ASU 2016-13:
Does your institution have a CECL transition election in effect as of the quarter-end report date?
BHCA
(enter "0" for No; enter "1" for Yes with a 3-year CECL transition election;
enter "2" for Yes with a 5-year 2020 CECL transition election.).......................................................... JJ29
Amount

BHCA

3. Accumulated other comprehensive income (AOCI)................................................................... B530
a. AOCI opt-out election (enter "1" for Yes; enter "0" for No.)
(Advanced approaches institutions must enter "0" for No.) .............................................................
BHCA

3.
0=No

BHCA

1=Yes P838

3.a.

Amount

4. Common equity tier 1 minority interest includable in common equity tier 1 capital ........................... P839
5. Common equity tier 1 capital before adjustments and deductions (sum of items 1 through 4) ............ P840
Common Equity Tier 1 Capital: Adjustments and Deductions
6. LESS: Goodwill net of associated deferred tax liabilities (DTLs) ..................................................
7. LESS: Intangible assets (other than goodwill and mortgage servicing assets (MSAs)), net of
associated DTLs ...............................................................................................................
8. LESS: Deferred tax assets (DTAs) that arise from net operating loss and tax credit carryforwards, net
of any related valuation allowances and net of DTLs ................................................................
9. AOCI-related adjustments
(if entered “1” for Yes in item 3.a, complete only items 9.a through 9.e; if entered “0” for
No in item 3.a, complete only item 9.f):
a. LESS: Net unrealized gains (losses) on available-for-sale debt securities
(if a gain, report as a positive value; if a loss, report as a negative value) ..................................
b. Not applicable.
c. LESS: Accumulated net gains (losses) on cash flow hedges
(if a gain, report as a positive value; if a loss, report as a negative value) ...................................
d. LESS: Amounts recorded in AOCI attributed to defined benefit postretirement plans resulting from
the initial and subsequent application of the relevant GAAP standards that pertain to such plans (if
a gain, report as a positive value; if a loss, report as a negative value) .....................................
e. LESS: Net unrealized gains (losses) on held-to-maturity securities that are included in AOCI
(if a gain, report as a positive value; if a loss, report as a negative value) ..................................
f. To be completed only by holding companies that entered “0” for No in item 3.a:
LESS: Accumulated net gain (loss) on cash flow hedges included in AOCI, net of applicable
income taxes, that relate to the hedging of items that are not recognized at fair value on the
balance sheet (if a gain, report as a positive value; if a loss, report as a negative value) .................

2.a.

4.
5.

P841

6.

P842

7.

P843

8.

P844

9.a.

P846

9.c.

P847

9.d.

P848

9.e.

P849

9.f.

1. Holding companies that have adopted ASU 2016-13 and have elected to apply the 3-year or the 5-year 2020 CECL transition provision should
include the applicable portion of the CECL transitional amount or the modified CECL transitional amount, respectively, in this item.

12/2020

FR Y-9C
Page 51 of 74

Schedule HC-R—Continued
Part I.—Continued
Dollar Amounts in Thousands BHCA
10. Other deductions from (additions to) common equity tier 1 capital before threshold-based deductions:
a. LESS: Unrealized net gain (loss) related to changes in the fair value of liabilities that are due to
changes in own credit risk (if a gain, report as a positive value; if a loss, report as a
negative value).............................................................................................................. Q258
b. LESS: All other deductions from (additions to) common equity tier 1 capital
before threshold-based deductions ................................................................................... P850
(Column A)
Non-advanced
Approaches Holding
Companies1

Dollar Amounts in Thousands
11. LESS: Non-significant investments in the capital of unconsolidated financial
institutions in the form of common stock that exceed the 10 percent threshold
for non-significant investments .............................................................
12. Subtotal (for column A, item 5 minus items 6 through 10.b; for column B,
item 5 minus items 6 through 11) ..........................................................
13. a. LESS: Investments in the capital of unconsolidated financial institutions, net of associated DTLs, that exceed 25 percent of item 12 .......
b. LESS: Significant investments in the capital of unconsolidated financial
institutions in the form of common stock, net of associated DTLs, that
exceed the 10 percent common equity tier 1 capital deduction threshold..
14. a. LESS: MSAs, net of associated DTLs, that exceed 25 percent of
item 12 .......................................................................................
b. LESS: MSAs, net of associated DTLs, that exceed the 10 percent
common equity tier 1 capital deduction threshold .................................
15. a. LESS: DTAs arising from temporary differences that could not be
realized through net operating loss carrybacks, net of related valuation
allowances and net of DTLs, that exceed 25 percent of item 12 .........
b. LESS: DTAs arising from temporary differences that could not be
realized through net operating loss carrybacks, net of related valuation
allowances and net of DTLs, that exceed the 10 percent common equity
tier 1 capital deduction threshold .....................................................
16. LESS: Amount of significant investments in the capital of unconsolidated
financial institutions in the form of common stock, net of associated DTLs;
MSAs, net of associated DTLs; and DTAs arising from temporary differences
that could not be realized through net operating loss carrybacks, net of
related valuation allowances and net of DTLs; that exceeds the 15 percent
common equity tier 1 capital deduction threshold .....................................
17. LESS: Deductions applied to common equity tier 1 capital due to insufficient
amounts of additional tier 1 capital and tier 2 capital2 to cover deductions.........
18. Total adjustments and deductions for common equity tier 1 capital3 ..............
19. Common equity tier 1 capital (item 12 minus item 18) ................................

BHCA

P852

Amount

Amount

10.a.
10.b.

(Column B)
Advanced
Approaches Holding
Companies1
BHCW

Amount

P851

11.

P852

12.
13.a.

LB58

13.b.

P853

14.a.

LB59

14.b.

P854

15.a.

LB60

P857
P858
P859

P855

15.b.

P856

16.

P857
P858
P859

17.
18.
19.

1. All non-advanced approaches holding companies should complete column A for items 11-19; all advanced approaches holding
companies should complete column B for items 11-19.
2. A holding company that has a CBLR framework election in effect as of the quarter-end report date is neither required to calculate tier 2
capital nor make any deductions that would have been taken from tier 2 capital as of the report date.
3. All non-advanced approaches holding companies should report in item 18, column A, the sum of items 13.a, 14.a, 15.a, and 17,
column A; all advanced approaches holding companies should report in item 18, column B, the sum of items 13.b, 14.b, 15.b, 16,
and 17, column B.

09/2020

FR Y-9C
Page 52 of 74

Schedule HC-R—Continued
Part I.—Continued
Dollar Amounts in Thousands
Additional Tier 1 Capital
20. Additional tier 1 capital instruments plus related surplus ............................................................
21. Non-qualifying capital instruments subject to phase out from additional tier 1 capital .......................
22. Tier 1 minority interest not included in common equity tier 1 capital ..............................................
23. Additional tier 1 capital before deductions (sum of items 20, 21, and 22) .......................................
24. LESS: Additional tier 1 capital deductions ...............................................................................
25. Additional tier 1 capital (greater of item 23 minus item 24, or zero) ...............................................

Amount

BHCA

P860
P861

P864
P865

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

26. Tier 1 capital1 ................................................................................................................... 8274

26.

Total Assets for the Leverage Ratio
27. Average total consolidated assets2 ........................................................................................
28. LESS: Deductions from common equity tier 1 capital and additional tier 1 capital 3 ..........................
29. LESS: Other deductions from (additions to) assets for leverage ratio purposes ..............................
30. Total assets for the leverage ratio (item 27 minus items 28 and 29) .............................................

27.
28.
29.
30.

P862
P863

Tier 1 Capital

Leverage Ratio*
31. Leverage ratio (item 26 divided by item 30) .............................................................................

KW03
P875
B596
A224
BHCA

Percentage

7204

a. Does your holding company have a community bank leverage ratio (CBLR) framework
election in effect as of the quarter-end report date? (enter "1" for Yes; enter "0" for No) ...............

31.
0=No

BHCA

1=Yes LE74

31.a.

If your holding company entered “1” for Yes in item 31.a:
• Complete items 32 through 36
• Do not complete items 37 through 53
• Do not complete Part II of Schedule HC-R.
If your holding company entered “0” for No in item 31.a:

• Skip (do not complete) items 32 through 36,
• Complete items 37 through 53 as applicable, and
• Complete Part II of Schedule HC-R.

Qualifying Criteria and Other Information for CBLR holding company*
(Column A)

Dollar Amounts in Thousands BHCA
4
32. Total assets ................................................................................... 2170
33. Trading assets and trading liabilities (Schedule HC, sum of items 5 and
15). Report as a dollar amount in column A and as a percentage of total
assets (5% limit) in column B............................................................. KX77

Amount

(Column B)
BHCA

Percentage

32.

KX78

33.

* Report each ratio and buffer as a percentage, rounded to four decimal places, e.g., 12.3456.
1. All non-advanced approaches holding companies should report the sum of item 19, column A, and item 25 in item 26; all advanced
approaches institutions should report the sum of item 19, column B, and item 25 in item 26.
2. Holding companies that have adopted ASU 2016-13 and have elected to apply the 3-year or the 5-year 2020 CECL transition provision should
include the applicable portion of the CECL transitional amount or the modified CECL transitional amount, respectively, in item 27.
3. All noQࢅ-advanced approaches holding companies should report in item 28 the sum of items 6, 7, 8, 10.b, 13.a, 14.a, 15.a, 17 (column A),
and certain elements of item 24 - see instructions; all advanced approaches holding companies should report in item 28, the sum of items
6, 7, 8, 10.b, 11, 13.b, 14.b, 15.b, 16, 17 (column B), and certain elements of item 24
- see instructions.
4. For report dates through December 31, 2021, report the lesser of total assets reported in Schedule HC, item 12, as of December 31, 2019,
or the current report date, which must be less than $10 billion.

12/2020

FR Y-9C
Page 53 of 74

Schedule HC-R—Continued
Part I.—Continued
(Column A)

Dollar Amounts in Thousands
34. Off-balance sheet exposures:
a. Unused portion of conditionally cancellable commitments...............
b. Securities lent and borrowed (Schedule HC-L, sum of items 6.a and 6.b)..
c. Other off-balance sheet exposures ................................................
d. Total off-balance sheet exposures (sum of items 34.a through 34.c).
Report as a dollar amount in column A and as a percentage of total
assets (25% limit) in column B ......................................................

BHCA

Amount

(Column B)
BHCA

Percentage

KX79
KX80
KX81

KX82

34.a.
34.b.
34.c.

KX83

Dollar Amounts in Thousands BHCA
35. Unconditionally cancellable commitments .......................................................................... S540
36. Investments in the tier 2 capital of unconsolidated financial institutions................................. LB61

34.d.
Amount

35.
36.

If your holding company entered “0” for No in item 31.a, complete items 37 through 53, as applicable, and Part II of Schedule HC-R. If your holding company entered “1” for Yes in item 31.a, do
not complete items 37 through 53 or Part II of Schedule HC-R.
Dollar Amounts in Thousands
Tier 2 Capital1
37. Tier 2 capital instruments plus related surplus .........................................................................
38. Non-qualifying capital instruments subject to phase out from tier 2 capital .....................................
39. Total capital minority interest that is not included in tier 1 capital ..................................................
40. a. Allowance for loan and lease losses includable in tier 2 capital2, 3 ............................................
b. (Advanced approaches holding companies that exit parallel run only): Eligible credit reserves
includable in tier 2 capital ................................................................................................
41. Not applicable.
42. a. Tier 2 capital before deductions (sum of items 37 through 40.a) ..............................................
b. (Advanced approaches holding companies that exit parallel run only): Tier 2 capital before
deductions (sum of items 37 through 39, plus item 40.b) .......................................................

BHCA

Amount

P866

37.
38.
39.
40.a.

P867
P868
5310
BHCW

5310

40.b.

BHCA

P870

42.a.

BHCW

42.b.

P870
BHCA

43. LESS: Tier 2 capital deductions ............................................................................................ P872
44. a. Tier 2 capital (greater of item 42.a minus item 43, or zero) ..................................................... 5311
BHCW
b. (Advanced approaches holding companies that exit parallel run only): Tier 2 capital
(greater of item 42.b minus item 43, or zero) ........................................................................ 5311

43.
44.a.
44.b.

BHCA
Total Capital
45. a. Total capital (sum of items 26 and 44.a) ............................................................................. 3792
b. (Advanced approaches holding companies that exit parallel run only): Total capital
BHCW
(sum of items 26 and 44.b)............................................................................................... 3792

45.a.
45.b.

* Report each ratio and buffer as a percentage, rounded to four decimal places, e.g., 12.3456.
1. A holding company that has a CBLR election in effect as of the quarter-end report date is neither required to calculate tier 2 capital nor
make any deductions that would have been taken from tier 2 capital as of the report date.
2. Holding companies that have adopted ASU 2016-13 should report in item 40.a the adjusted allowances for credit losses (AACL), as defined in
the regulatory capital rule includable in tier 2 capital in item 40.a.
3. Holding companies that have adopted ASU 2016-13 and have elected to apply the 3-year or the 5-year 2020 CECL transition provision should
subtract the applicable portion of the AACL transitional amount or the modified AACL transitional amount, respectively, from the AACL, as
defined in the regulatory capital rule, before determining the amount of AACL includable in tier 2 capital. See instructions for further detail on the
CECL transition provisions.

12/2020

FR Y-9C
Page 54 of 74

Schedule HC-R—Continued
Part I.—Continued
Dollar Amounts in Thousands BHCA
Total Risk-Weighted Assets
46. a. Total risk-weighted assets (from Schedule HC-R, Part II item 31) ............................................ A223
BHCW
b. (Advanced approaches holding companies that exit parallel run only): Total risk-weighted assets
using advanced approaches rule (from FFIEC 101 Schedule A, item 60) .................................. A223
Column A

Amount

46.a.
46.b.
Column B

BHCA Percentage BHCW Percentage

Risk-Based Capital Ratios*
47. Common equity tier 1 capital ratio (Column A: item 19, column A or B, as applicable,
divided by item 46.a) (Advanced approaches holding companies that exit parallel run
only: Column B, item 19, column B, divided by item 46.b).......................................... P793
48. Tier 1 capital ratio (Column A: item 26 divided by item 46.a) (Advanced approaches
holding companies that exit parallel run only: Column B: item 26 divided by item 46.b)...... 7206
49. Total capital ratio (Column A: item 45.a divided by item 46.a) (Advanced approaches
holding companies that exit parallel run only: Column B: item 45.b divided by item 46.b) .... 7205
BHCA

P793

47.

7206

48.

7205

49.

Percentage

Capital Buffer* for Holding Companies not Subject to the Capital Plan Rule (items 50-52)
50. Capital conservation buffer .................................................................................................. H311
Dollar Amounts in Thousands
Holding companies must complete items 51 and 52 if the amount in item 50 is less than or equal to
the applicable:

BHCA

50.
Amount

51. Eligible retained income1 ..................................................................................................... H313
52. Distributions and discretionary bonus payments during the quarter 2 ............................................. H314
BHCA

51.
52.
Percentage

Supplementary Leverage Ratio*
53. Advanced approaches holding companies and holding companies subject to category III capital
standards only: Supplementary leverage ratio (From FFIEC 101 Schedule A, Table 2, item 2.22) ....... H036

INSERT A

60

(Column A)
Standardized
Approach

53.
(Column B)
Advanced
Approaches

BHCA Percentage BHCW Percentage

60

Risk-Based Capital Buffer for holding companies subject to the Board's capital plan
rule only:
54. Capital conservation buffer requirement (sum of items 54.a through 54.c)

61

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

LE85
LE86
LE87
MK76

LE85
LE86
LE87
H311

54.a. 60.a.
54.b. 60.b.
60.c.
54.c.
55. 61.

* Report each ratio and buffer as a percentage, rounded to four decimal places, e.g., 12.3456.
1. Holding companies not subject to the capital plan rule must complete item 51 only if the amount reported in item 50 above is less than
or equal to 2.5000 percent.
2. Holding companies not subject to the capital plan rule must complete item 52 only if the amount reported in item 50 above for the
previous calendar quarter-end report date was less than or equal to 2.5000 percent.

12/2020

TLAC Final Rule Draft Form – Insert A

Dollar Amounts in Thousands
Long-Term Debt and Total Loss Absorbing Capacity
Note: only the top-tier BHCs of U.S. GSIBs and the IHCs of foreign GSIBs must complete items 54 to 59.
54. Outstanding eligible long-term debt.............................................................................................
55. Total loss absorbing capacity.......................................................................................................

Long-Term Debt and Total Loss Absorbing Capacity Ratios*
56. LTD and TLAC total risk-weighted assets ratios (Column A: item 54 divided by item
46.a Column B: item 55 divided by item 46.a)...............................................................
57. Top-tier BHCs of U.S. GSIBs only: LTD and TLAC total risk-weighted assets ratios using
advanced approaches rule (Column A: item 54 divided by item 46.b) (Column B: item 55
divided by item 46.b)................................................................................................
58. IHCs of foreign GSIBs only: LTD and TLAC leverage ratios (Column A: item 54 divided by
item 30) (Column B: item 55 divided by item 30)............................................................
59. Holding companies subject to Category I, II, or III standards: LTD and TLAC
supplementary leverage ratios (Column A: item 54 divided by FFIEC 101 Schedule A,
Table 2, item 2.21) (Column B: item 55 divided by FFIEC 101 Schedule A, Table 2, item
2.21)………………………………………………………………………………………………..

BHCA

Amount

XXXX
XXXX

Column A

Column B

BHCA Percentage

BHCA Percentage

XXXX

XXXX

XXXX

XXXX

XXXX

XXXX

XXXX

XXXX

FR Y-9C
Page 55 of 74

Schedule HC-R—Continued
Part I.—Continued
Insert B
Dollar Amounts in Thousands BHCA
Leverage buffer and requirements for holding companies subject to the capital plan rule:
63. 56. Total leverage exposure for the supplementary leverage ratio (SLR) (if applicable).................. LE88

64. 57. Leverage buffer requirement (if applicable) .........................................................................
65. 58. Leverage ratio buffer (if applicable)....................................................................................

Amount

56.
Percentage

LE89
LE90

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

64.

57.
65.
58.
Amount

66. 59. Eligible retained income ...................................................................................................

MK77

67. 60. Maximum payout ratio......................................................................................................

LE91

68. 61. Maximum payout amount .................................................................................................
69. 62. Distributions and discretionary bonus payments during the quarter ......................................

LE92
MK78

63.

59.

66.

60.

67.

Percentage
Amount

68.

61.
69.
62.

12/2020

TLAC Final Rule Draft Form – Insert B

BHCA

TLAC Buffers*
Note: only the top-tier BHCs of U.S. GSIBs and the IHCs of foreign GSIBs must complete item 62.a. The
top-tier BHCs of U.S. GSIBs must complete item 62.b.
62. Institution-specific buffer necessary to avoid limitations on distributions and discretionary bonus
payments:
a.TLAC risk-weighted asset buffer……………………………………………………………..
b.TLAC leverage buffer………………………………………………………………………….

XXXX
XXXX

Percentage