FR_Y-14A_Instructions_COVID_GMS_Draft

Modified December 2020
OMB No. 7100-0341
Expiration Date: Feb 29, 2024

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

This Report is required by law: section 5 of the Bank Holding Company Act of 1956 (12 U.S.C. § 1844),
section 10 of the Home Owners’ Loan Act (12 U.S.C. § 1467a(b)), and section 8 of the International Banking
Act of 1978 (12 U.S.C. § 3106). Public reporting burden for this information collection is estimated to
average 1,030 hours per response, including time to gather and maintain data in the required form and to
review instructions and complete the information collection. Comments regarding this burden estimate or
any other aspect of this information collection, including suggestions for reducing the burden, may be sent
to Secretary, Board of Governors of the Federal Reserve System, 20th and C Streets, NW, Washington, DC
20551, and to the Office of Management and Budget, Paperwork Reduction Project (7100-0341),
Washington, DC 20503
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Contents

GENERAL INSTRUCTIONS ................................................................................................................................................... 3

WHO MUST REPORT ............................................................................................................................................................. 3
WHERE TO SUBMIT THE REPORTS ........................................................................................................................................ 5
WHEN TO SUBMIT THE REPORTS .......................................................................................................................................... 5
HOW TO PREPARE THE REPORTS:......................................................................................................................................... 6

Schedule A—Summary .......................................................................................................................................................... 9

A.1 INCOME STATEMENT, BALANCE SHEET, AND CAPITAL ................................................................................................ 10
A.1.a—Income Statement................................................................................................................................... 10
A.1.b—Balance Sheet ......................................................................................................................................... 25
A.1.c—Risk-Weighted Assets (RWA) ................................................................................................................... 39
A.1.c.1—Standardized RWA................................................................................................................................ 39
A.1.d—Capital ..................................................................................................................................................... 46
A.2 RETAIL .......................................................................................................................................................................... 63
A.2.a—Retail Balance and Loss Projections ........................................................................................................ 63
A.3 AFS/HTM SECURITIES ............................................................................................................................................... 69
A.3.b—High-Level OTTI Methodology and Assumptions for AFS and HTM Securities by Portfolio .................... 71
A.3.c—Projected OTTI for AFS and HTM Securities by Portfolio ......................................................................... 71
A.3.d— Projected OCI and Fair Value for AFS and Impaired HTM ...................................................................... 71
A.3.e—Actual AFS and HTM Fair Market Value Sources by Portfolio ................................................................. 72
A.3.f – Expected Credit Loss and Provision for Credit Loss - HTM securities ....................................................... 72
A.3.g – Expected Credit Loss and Provision for Credit Loss - AFS securities ........................................................ 72
A.4 TRADING ....................................................................................................................................................................... 73
A.5 COUNTERPARTY CREDIT RISK (CCR) ......................................................................................................................... 79
A.6 BHC OR IHC OR SLHC OPERATIONAL RISK SCENARIO INPUTS AND PROJECTIONS ................................................. 79
A.7 PRE-PROVISION NET REVENUE (PPNR) .................................................................................................................... 81
A.7.a—PPNR Projections Sub-schedule............................................................................................................... 83
A.7.b—PPNR Net Interest Income (NII) Sub-schedule ......................................................................................... 97

Schedule B—Scenario ....................................................................................................................................................... 106

Schedule C—Regulatory Capital Instruments ........................................................................................................ 108

Schedule D—Regulatory Capital Transitions (Discontinued).......................................................................... 128

Schedule E—Operational Risk ...................................................................................................................................... 129

E.1—BHC, SLHC OR IHC LEGAL RESERVES REPORTING.............................................................................................. 129
E.2—MATERIAL RISK IDENTIFICATION .......................................................................................................................... 129
E.3—OPERATIONAL RISK SCENARIOS ............................................................................................................................ 129

Schedule F – Business Plan Changes ........................................................................................................................... 131

F.1 – MATERIAL BUSINESS PLAN CHANGES .................................................................................................................... 131
F.2 – PRO FORMA COMBINING BALANCE SHEET FOR MERGERS AND MATERIAL ACQUISITIONS................................... 134

Collection of Supplemental CECL Information ....................................................................................................... 135
Appendix A: Supporting Documentation .................................................................................................................. 139
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GENERAL INSTRUCTIONS
The Capital Assessments and Stress Testing Report (FR Y-14A report) collects detailed data on
quantitative projections of balance sheet assets and liabilities, income, losses, and capital across a
range of macroeconomic scenarios and qualitative information on methodologies used to develop
internal projections of capital across scenarios. It applies to bank holding companies (BHCs) with total
consolidated assets of $100 billion or more; intermediate holding companies (IHCs) with $100 billion
or more in total assets that are subsidiaries of foreign banking organizations; and covered savings and
loan holding companies of $100 billion or more in total consolidated assets (SLHCs). 1

The FR Y-14A report is comprised of a Summary, Scenario, Regulatory Capital Instruments, Regulatory
Capital, Operational Risk, Business Plan Changes, and Supplemental Collection of CECL Information
schedules, some with multiple supporting sub-schedules. The number of schedules a BHC, IHC, or
SLHC must complete is subject to materiality thresholds and certain other criteria. For instance, large
and noncomplex firms 2 are not required to complete certain sub-schedules. BHCs, IHCs, and SLHCs
report projections on the FR Y-14A schedules across supervisory scenarios provided by the Federal
Reserve (supervisory baseline and severely adverse), as well as firm defined scenarios (BHC baseline
and BHC stress). One or more of the macroeconomic scenarios includes a market risk shock that the
BHCs, SLHCs or IHCs will assume when making trading and counterparty loss projections. The Federal
Reserve will provide details about the macroeconomic scenarios to the BHCs, SLHCs and IHCs.
BHCs, SLHCs and IHCs are also required to submit qualitative information supporting their
projections, including descriptions of the methodologies used to develop the internal projections of
capital across scenarios and other analyses that support their comprehensive capital plans. Further
information regarding the qualitative and technical requirements of required supporting
documentation is provided in individual schedules as appropriate, as well as in Appendix A:
Supporting Documentation.

As noted, this document includes requirements and supervisory expectations related to supporting
documentation for all BHCs, SLHCs and IHCs subject to the Y-14 reporting requirements. That
supporting documentation is intended to help to ensure that BHCs, SLHCs and IHCs subject to Y-14
reporting requirements provide accurate and comprehensive information for their Y-14 reports. In
certain cases, particularly as outlined in Appendix A, this document describes additional expectations
for certain capital planning practices to help support BHCs’, SLHCs’ and IHCs’ Y-14 reporting. However,
this document is not intended to describe the full set of expectations for capital planning. The full set of
capital planning expectations have been consolidated in two Federal Reserve two supervisory letters,
SR Letters 15-18 and 15-19, issued in December 2015.
Who Must Report

A. Reporting Criteria
BHCs with total consolidated assets of $100 billion or more and IHCs with total consolidated assets of
$100 billion or more, as defined by the capital plan rule (12 CFR 225.8), are required to submit the

Covered SLHCs are those which are not substantially engaged in insurance or commercial activities. For more
information, see the definition of “covered savings and loan holding company” provided in 12 CFR 217.2 and
12 CFR 238.2(ff).
2
A large and noncomplex firm is a BHC or a U.S. intermediate holding company subsidiary of a foreign banking
organization (IHC) with total consolidated assets of at least $50 billion but less than $250 billion; total
consolidated nonbank assets of less than $75 billion, and is not a U.S. GSIB.
1

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Capital Assessment and Stress Testing report (FR Y-14A/Q/M) to the Federal Reserve. Covered SLHCs
with total consolidated assets of $100 billion or more, as defined by the Board’s savings and loan holding
company rule (12 CFR part 238), are required to submit the Capital Assessment and Stress Testing report (FR
Y14A/Q/M) to the Federal Reserve.3 The capital plan and savings and loan holding company rules define
total consolidated assets as the average of the company’s total consolidated assets over the course of
the previous four calendar quarters, as reflected on the BHC’s, IHC’s or SLHC’s Consolidated Financial
Statement for Bank Holding Companies (FR Y–9C). Total assets shall be calculated based on the due
date of the bank or intermediate holding company’s most recent FR Y–9C. If the BHC, IHC, or SLHC has
not filed an FR Y-9C for each of the four most recent quarters, the average of the BHC’s, IHC’s or SLHC’s
total consolidated assets in the most recent consecutive quarters as reported quarterly on the BHC’s,
IHC’s or SLHC’s FR Y-9C should be used in the calculation. Firms are required to file the FR Y-14 reports
beginning with the reporting period after the end of the quarter in which the threshold was met. For
example, if a firm crossed the $100 billion threshold on July 25 of a given year, and met the threshold
based on their FR Y-9C submission as of the end of the third quarter, the firm would be required to first
report the FR Y-14Q and FR Y-14A reports as of December 31 of that year, and the FR Y-14M report as
of December of that year. See “When to Submit the Reports” for information regarding when the
reports are to be submitted to the Federal Reserve.
Separate schedules must be reported for each scenario as required, unless otherwise specified in the
schedule or sub-schedule instructions. Certain data elements within the schedules are subject to
materiality thresholds. The instructions to these data schedules provide details on how to determine
whether a BHC, SLHC or IHC must submit a specific schedule, sub-schedule, or data element.
Reporting Requirements

All schedules are required to be reported by all BHCs and IHCs with the exception of certain subschedules of the Summary schedule, which should be filed as described below:

Securities OTTI methodology, Securities Market Value Source, Retail Repurchase, Trading,
Counterparty, and Advanced RWA sub-schedules (Summary Schedule): Large and noncomplex
firms are not required to complete these subschedules.

CCR schedule and Trading and CCR sub-schedules (Summary Schedule): BHCs, SLHCs, and

IHCs subject to supervisory stress tests and that, as of two quarters preceding the reporting quarter,
(1) have, on average for four quarters, aggregate trading assets and liabilities of $50 billion or more,
or aggregate trading assets and liabilities equal to 10 percent or more of total consolidated assets, and
(2) are not “large and noncomplex firms” under the Board’s capital plan rule 4 must submit this
schedule and sub-schedules. 5 For example, if a firm exceeded the threshold calculated as of the second
quarter of a given year, then they would be required to file these schedules as of the fourth quarter of a
given year. Additionally, the Board or the Director of the Division of Banking Supervision and
Regulation of the Federal Reserve Board, acting under delegated authority, may require any company
to complete the CCR schedule and sub-schedule under 12 CFR 252.144(b)(2).
SLHCs will begin filing the FR Y-14A starting with the December 31, 2021, report date.
A large and noncomplex firm is defined under the capital plan rule as a firm that has average total consolidated
assets of at least $50 billion but less than $250 billion, has average total nonbank assets of less than $75 billion,
and is not identified as global systemically important bank holding company (GSIB) under the Board’s rules. See
12 CFR 225.8(d)(9).
5 See the final notice (82 FR 59608) for further details regarding application of GMS for the 2018 exercise, and
Trading and Counterparty submission for firms newly subject under the modified threshold.
3
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Other Reporting Requirements for firms subject to Category III standards 6
Firms subject to Category III standards are only required to report the “Capital – DFAST” sub-schedule
A.1.d – Capital, every other year.
Other Reporting Requirements for SLHCs
SLHCs are only required to complete Schedule A – Summary; Schedule E – Operational Risk; and
Schedule F – Business Plan Changes. SLHCs subject to Category IV standards 7 are only required to
complete Schedule E – Operational Risk.
B. Exemptions

BHCs, SLHCs and IHCs that do not meet the reporting criteria listed above are exempt from reporting.

Where to Submit the Reports

All BHCs, SLHCs and IHCs subject to these reporting requirements must submit completed reports
electronically via the Reporting Central submission application.

For requirements regarding the submission of qualitative supporting information, please see Appendix
A: Supporting Documentation, in addition to instructions associated with each schedule for which
supporting documentation might be required.
When to Submit the Reports

BHCs, SLHCs and IHCs must file the appropriate FR Y-14A schedules annually according to the
appropriate time schedules described below. All schedules will be due on or before the end of the
submission date (unless that day falls on a weekend (subject to timely filing provisions)). Early
submission, including submission of schedules on a flow basis prior to the due date, aids the Federal
Reserve in reviewing and processing data and is encouraged.

If the submission date falls on a weekend or holiday, the data must be received on the first business day
after the weekend or holiday. No other extensions of time for submitting reports will be granted.
Schedules and Sub-Subschedules

Data as-of-date

•
Summary,
Macro Scenario

• Data as-of
December 31st.

•

Submission Date
to Federal Reserve
Data are due April 5th of the
following year.
Adjusted summary schedule
submission: The Federal Reserve
will notify companies at least 14
calendar days in advance of the

A firm subject to Category III standards is defined as having $250 billion or more in total consolidated assets, or
$75 billion or more in weighted short-term wholesale funding, nonbank assets, or off-balance sheet exposure,
and does not meet the criteria for Category I or II. See 84 FR 59230 (November 1, 2019).
7
A SLHC subject to Category IV standards is a covered SLHC with total consolidated assets of at least $100 billion
but less than $75 billion in cross-jurisdictional activity, weighted short-term wholesale funding, nonbank assets,
or off-balance sheet exposure. See 12 CFR 238.10.
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•

Operational Risk, and
Business Plan Changes,
and Collection of
Supplemental CECL
Information schedules
CCAR Market Shock
exercise
Summary schedule
• Trading Risk
• Counterparty
Regulatory Capital
Instruments

•
• Data as-of
December 31st.
Data as-of a specified
date in the first
quarter. As-of-date
would be
communicated by
Federal Reserve. 8
• Data as-of
December 31st.

•

•
•

•
•

•

•

date on which it expects
companies to submit any adjusted
capital actions.
Upon resubmission of a firm’s
capital plan: As required
Data are due April 5th of the
following year or.
Upon resubmission of a firm’s
capital plan: As required

Data are due April 5th
Upon resubmission of a firm’s
capital plan: As required

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

How to Prepare the Reports:
A. Applicability of GAAP
BHCs, SLHCs and IHCs are required to prepare and file the FR Y-14A schedules in accordance with
U.S. generally accepted accounting principles (GAAP) and these instructions. The financial records of
the BHCs, SLHCs and IHCs should be maintained in such a manner and scope to ensure the FR Y-14A
is prepared in accordance with these instructions and reflects a fair presentation of the BHCs', IHCs’,
or SLHCs’ financial condition and assessment of performance under stressed scenarios.
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As outlined in Sections 252.144 (Annual Stress Tests) of Regulation YY (12 CFR 252) and section 238.143 of
Regulation LL (12 CFR 238), the as-of date will be October 1 of the calendar year preceding the year of the
stress test cycle to March 1 of the calendar year of the stress test cycle and will be communicated to the BHCs
and SLHCs by March 1st of the calendar year. BHCs and SLHCs are permitted to submit the CCR schedule and
the Trading and CCR sub-schedules of the Summary schedule as-of another recent reporting date prior to the
supplied as-of date as appropriate.

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In June 2016, the Financial Accounting Standards Board (FASB) issued accounting standards update
(ASU) 2016-13 which introduced the current expected credit losses methodology (CECL) for
estimating allowances for credit losses and added Topic 326, Credit Losses, to the Accounting
Standards Codification (ASC). The new credit losses standard changes several aspects of existing U.S.
GAAP. Firms must apply ASU 2016-13 for FR Y-14 reporting purposes in accordance with the
effective dates set forth in the ASU. As a result, the reporting of information associated with ASU
2016-13 will begin with the FR Y-14 reports effective December 31, 2019, but would not be fully
phased in and reflected on the reporting forms and instructions until a future reporting date.
Institutions that have adopted CECL should refer to Regulation YY, 12 CFR part 252, regarding the
requirement to reflect ASU 2016-13 for a given stress test cycle.

B. Rules of Consolidation
Please reference the FR Y-9C General Instructions for a discussion regarding the rules of
consolidation.

C. Projections
Many schedules collect data on a “projection horizon”, which includes one quarter of actual data
followed by at least nine quarters of projected data. Where projections are required, the following
applies:
• The “projection horizon” refers to the nine quarters starting with the first quarter of the reporting
year (e.g., from the first quarter of 2013 through the first quarter of 2015).
• Column headings refer to PQ1 through PQ9. PQ stands for projected quarter. PQ1 through PQ9 are
nine quarterly projections over which the planning horizon extends.
• In some cases, the projected quarters will extend beyond the nine-quarter planning horizon (as is
the case of projected future losses charged to the repurchase reserve), necessitating PQ10 or
more.
D. Technical Details
The following instructions apply generally to the FR Y-14A schedules, unless otherwise specified. For
further information on the technical specifications for this report, including details regarding the
submission type, please refer to the Technical Instructions.
• Do not enter any information in gray highlighted or shaded cells, including those with embedded
formulas. Only non-shaded cells should be completed by institutions.
• Ensure that any internal consistency checks are complete prior to submission.
• Report dollar values in millions of US dollars (unless specified otherwise).
• Dates should be entered in an YYYYMMDD format (unless specified otherwise).
• Report negative numbers with a minus (-) sign.
• Report data as an integer (unless specified otherwise)
• An amount, zero or null should be entered for all items, except in those cases where other options
such as “not available” or “other” are specified. If information is not available or not applicable and
no such options are offered, the field should be left blank.
• Report income and loss data on a quarterly basis, and not on a cumulative or year‐to‐date basis.

E. Other Instructional Guidance
Firms should review the following published documents (in the order listed below) when determining
the precise definition to be used in completing the schedules. Where applicable, references to the FR Y-9C
have been provided in the FR Y-14A instructions and templates noting associations between the
reporting series.
• The FR Y-14A instructions;
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•
•

The FR Y-14 Q/M instructions;
The latest available FR Y-9C instructions published on the Federal Reserve’s public web site:
http://www.federalreserve.gov/reportforms

For purposes of completing certain FR Y-14A schedules, BHCs and IHCs should also consult the
following references for relevant guidance:
• The most recent CapPR Instructions
• The most recent CCAR Instructions

F. Confidentiality
As these data will be collected as part of the supervisory process, they are subject to confidential
treatment under exemption 8 of the Freedom of Information Act (5 U.S.C. 552(b)(8)). In addition,
commercial and financial information contained in these information collections may be exempt from
disclosure under Exemption 4.5 (U.S.C. 552(b)(4)). Disclosure determinations would be made on a
case-by-case basis.

G. Amended Reports
The Federal Reserve will require the filing of amended reports if previous submissions contain
significant errors. In addition, a reporting institution must file an amended report when it or the
Federal Reserve discovers significant errors or omissions subsequent to submission of a report.
Failure to file amended reports on a timely basis may subject the institution to supervisory action.

If resubmissions are required, institutions should contact the appropriate Reserve Bank, as well as the
FR Y-14 mailbox at [email protected], and resubmit data via the Intralinks website.

H. Questions and Requests for Interpretations
BHCs, IHCs and SLHCs should submit any questions or requests for interpretations by e-mail to
to their designated Reserve Bank contact (for FR Y-14A questions) or [email protected] (for CCAR
questions).

I. Attestation
For Bank Holding Companies, Intermediate Holding Companies, and Savings and Loan Holding
Companies that are subject to supervision by the Federal Reserve’s Large Institution Supervision
Committee, 9 the Capital Assessments and Stress Testing Reports (FR Y-14A/Q/M) data submissions
must be accompanied by an attestation signed by the chief financial officer or an equivalent senior
officer. By signing the attestation cover page , the authorized officer acknowledges that any knowing
and willful misrepresentation or omission of a material fact on this report constitutes fraud in the
inducement and may subject the officer to legal sanctions provided by 18 USC 1001 and 1007. Material
weaknesses in internal controls or material errors or omissions in the data submitted must be
reported through the respondent’s designated Federal Reserve System contacts as they are identified.
The cover page for the FR Y-14A/Q/M attestations should be submitted as follows:
• FR Y-14A/Q (annual submission): the attestation associated with the annual submission (i.e.,
data reported as of December 31, including the global market shock submission ) should be
submitted on the last submission date for those reports, typically April 5 of the following

9

http://www.federalreserve.gov/bankinforeg/large-institution-supervision.htm

8

•

•

year. 10
FR Y-14M: for those firms that file the FR Y-14M reports, the three attestations for the three
months of the quarter will be due on one date, the final FR Y-14M submission date for those
three intervening months. 11 Note that one attestation page per monthly submission is still
required.
FR Y-14Q: the FRY14Q attestation for the three remaining quarters (Q1, Q2, and Q3) should be
submitted on the due date for the FR Y-14Q for that quarter.

A signed version of the attestation cover page and any supporting materials should be submitted
electronically in Intralinks and tagged with the attestation submission type and applicable report date.
Respondents must maintain in their files a signed attestation cover page.
Schedule A—Summary

General Instructions
This document contains instructions for the FR Y-14A Summary schedule. The schedule includes
data collection sub-schedules related to the following:
1. Income Statement, Balance Sheet, and Capital Statements;
2. Retail;
3. Securities;
4. Trading;
5. Counterparty Credit Risk;
6. Operational Risk; and
7. Pre-Provision Net Revenue (PPNR).

The bank holding company (BHC), intermediate holding company (IHC), or savings and loan
holding company (SLHC) should submit a separate Summary schedule for each scenario.
A BHC or IHC that decides the supervisory baseline scenario is appropriate for its BHC or IHC baseline
scenario should still submit an FR Y-14A for each scenario. The two submissions would differ in that .

Under the BHC baseline, supervisory baselineand supervisory severely adverse scenarios, BHCs and
IHCs should report the FR Y-14A summary schedule's worksheets, other than "Capital - DFAST" where
applicable, assuming planned capital actions.
Under the supervisory baselineand supervisory severely adverse scenarios, SLHCs should report the
FR Y-14A summary schedule's worksheets, assuming DFAST capital actions.

Under the BHC stress scenario, BHCs and IHCs should report the FR Y-14A summary schedule's
worksheets assuming alternative capital actions. The BHC stress scenario submission would not
contain a completed Capital – DFAST.

Each year the Board provides each BHC and IHC with the opportunity to adjust its planned capital
actions based on the preliminary results of CCAR. A BHC or IHC that uses this opportunity and submits

10

For example, all of the FR Y-14Q schedules due 52 days after the as of date (typically mid-February), all of the
FR Y-14A schedules due April 5, and the trading and counterparty schedules due on the global market shock
submission date (March 15 at the latest) will be due on the latest of those dates, typically the annual submission
date for the FR Y-14A report schedules (April 5).
11
For example, the attestation cover pages and any associated materials for the FR Y-14M reports with January,
February, and March as of dates will be due on the data due date for the March FR Y-14M.

9

adjusted planned capital actions must submit an updated FR Y-14A Summary schedule Capital – CCAR
worksheet under the BHC Baselineand Supervisory Severely Adverse scenarios. This submission
would be labeled the “Adjusted” submission. For additional details regarding submission labels, refer
to the Technical Instructions. The Board will notify companies of the date on which it expects
companies to submit planned capital actions at least 14 calendar days prior to the expected deadline
for submitted planned capital actions. Incremental capital actions would be submitted at the time the
firm wishes to seek approval for additional capital distributions (see 12 CFR 225.8(g)) or notify the
Federal Reserve of its intention to make additional capital distributions under the de minimis
exception of the capital plan rule (see 12 CFR 225.8(g)(2)).
Supporting Documentation

Please refer to Appendix A: Supporting Documentation for guidance on providing supporting
documentation.
A.1 Income Statement, Balance Sheet, and Capital
A.1.a—Income Statement
The Income Statement sub-schedule collects projections for the main components of the income
statement. Federal Reserve Micro Data Reference Manual (MDRM) codes are provided in the ‘Notes’
column for many of the line items. 12 Where applicable, use the definitions for the FR Y-9C line items
corresponding to the MDRM code. For each scenario used, input the loan loss projections for the
various line items in this sub-schedule. The BHC, SLHC or IHC should include losses tied to the
relevant balances reported on the Balance Sheet sub-schedule. Losses associated with held for
investment loans accounted for at amortized cost should be reported in the appropriate line items
under the “Losses Associated With Loans Held for Investment Accounted for at Amortized Cost”
section and any losses due to changes in the fair value of assets that are held for sale or held for
investment under the fair value option should be reported in the appropriate line items under the
“Losses Associated With Loans Held for Sale and Loans Accounted for Under the Fair Value Option”
section.

For Corporate and CRE loans, if an MDRM number is not provided, use the same definitions as
provided in the FR Y-14Q Corporate and Commercial Real Estate schedules. For credit card loans, use
the same definitions as provided in the FR Y-14M Credit Card schedule. The Repurchase
Reserve/Liability for Mortgage Reps and Warrants line items are included to provide information on
the expected evolution of any reserve or accrued liability that has been established for losses related
to sold or government- insured mortgage loans (first or second lien). Losses charged to this reserve
can occur through contractual repurchases, settlement agreement, or litigation loss, including losses
related to claims under securities law or fraud claims; it is likely that most losses charged to this
reserve will come through contractual repurchases or settlements. Quarterly reserve/accrued
liability levels and quarterly provisions and net charge-offs to the reserve/accrued liability should be
reported as forecast under the applicable scenario. To ensure consistency across the sheets of each
FR Y-14A summary workbook, the Provisions during the quarter line is linked to the PPNR
Projections Sub-schedule rows where BHCs, IHCs and SLHCs are expected to report any provisions to
the Repurchase Reserve/Liability for Mortgage Reps and Warrants.
12

Each MDRM code is associated with a specific line item (data cell) on the FR Y-9C report. See
http://www.federalreserve.gov/reportforms/mdrm/ for a list of MDRM codes and data descriptions.

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Line items 1 through 43 LOSSES ASSOCIATED WITH LOANS HELD FOR INVESTMENT AT
AMORTIZED COST:
Line item 1 Real estate loans (in domestic offices)
This item is a shaded cell and is derived from the sum of items 2, 5, 8 and 14.
Line item 2 First lien mortgages (including HELOANS)
This item is a shaded cell and is derived from the sum of items 3 and 4.

Line item 3 First lien mortgages
Report losses associated with loans held for investment accounted for at amortized cost on all closedend loans secured by first liens on 1 to 4 family residential properties, excluding closed-end first lien
home equity loans (reported in item 4).

Line item 4 First lien home equity loans (HELOANS)
Report losses associated with loans held for investment accounted for at amortized cost on all closedend first lien home equity loans.

Line item 5 Second/junior lien mortgages
This item is a shaded cell and is derived from the sum of items 6 and 7.

Line item 6 Closed-end junior loans
Report losses associated with loans held for investment accounted for at amortized cost on all closedend loans secured by junior (i.e., other than first) liens on 1 to 4 family residential properties.

Line item 7 Home equity lines of credit (HELOCS)
Report losses associated with loans held for investment accounted for at amortized cost on the amount
outstanding under revolving, open-end lines of credit secured by 1 to 4 family residential properties.

Line item 8 Commercial real estate (CRE) loans
This item is a shaded cell and is derived from the sum of items 9, 10, and 11.

Line item 9 Construction
Report losses associated with loans held for investment accounted for at amortized cost on
construction, land development, and other land loans, as defined in the FR Y-9C, Schedule HC-C, items
1(a)(1) and 1(a)(2).

Line item 10 Multifamily
Report losses associated with loans held for investment accounted for at amortized cost on loans
secured by multifamily (5 or more) residential properties, as defined in the FR Y-9C, Schedule HC-C,
item 1(d).
Line item 11 Nonfarm, nonresidential
This item is a shaded cell and is derived from the sum of items 12 and 13.

Line item 12 Owner-occupied
Report losses associated with loans held for investment accounted for at amortized cost on loans
secured by owner-occupied nonfarm nonresidential properties, as defined in the FR Y-9C, Schedule
11

HC-C, item 1(e)(1).

Line item 13 Non-owner-occupied
Report losses associated with loans held for investment accounted for at amortized cost on nonfarm
nonresidential real estate loans that are not secured by owner-occupied nonfarm nonresidential
properties, as defined in the FR Y-9C, Schedule HC-C, item 1(e)(2).

Line item 14 Loans secured by farmland
Report losses associated with loans held for investment accounted for at amortized cost on all loans
secured by farmland, as defined in the FR Y-9C, Schedule HC-C, item 1(b).

Line item 15 Real estate loans (Not in domestic offices)
This item is a shaded cell and is derived from the sum of items 16, 17, 18 and 24.

Line item 16 First lien mortgages (Not in domestic offices)
Report losses associated with loans held for investment accounted for at amortized cost on all closedend loans secured by first liens on 1 to 4 family residential properties, not held in domestic offices.

Line item 17 Second/junior lien mortgages (Not in domestic offices)
Report losses associated with loans held for investment accounted for at amortized cost on all loans
secured by second/junior (i.e., other than first) liens on 1 to 4 family residential properties, not held in
domestic offices.
Line item 18 Commercial real estate (CRE) loans (Not in domestic offices)
This item is a shaded cell and is derived from the sum of items 19, 20, and 21.

Line item 19 Construction (Not in domestic offices)
Report losses associated with loans held for investment accounted for at amortized cost on
construction, land development, and other land loans, as defined in the FR Y-9C, Schedule HC-C, items
1(a)(1) and 1(a)(2), not held in domestic offices.

Line item 20 Multifamily (Not in domestic offices)
Report losses associated with loans held for investment accounted for at amortized cost on loans
secured by multifamily (5 or more) residential properties, as defined in the FR Y-9C, Schedule HC-C,
item 1(d), not held in domestic offices.
Line item 21 Nonfarm, nonresidential (Not in domestic offices)
This item is a shaded cell and is derived from the sum of items 22 and 23.

Line item 22 Owner-occupied (Not in domestic offices)
Report losses associated with loans held for investment accounted for at amortized cost on loans
secured by owner-occupied nonfarm nonresidential properties, as defined in the FR Y-9C, Schedule
HC-C, item 1(e)(1), not held in domestic offices.

Line item 23 Non-owner-occupied (Not in domestic offices)
Report losses associated with loans held for investment accounted for at amortized cost on nonfarm
nonresidential real estate loans that are not secured by owner-occupied nonfarm nonresidential
properties, as defined in the FR Y-9C, Schedule HC-C, item 1(e)(2), not held in domestic offices.
12

Line item 24 Loans secured by farmland (Not in domestic offices)
Report losses associated with loans held for investment accounted for at amortized cost on all loans
secured by farmland, as defined in the FR Y-9C, Schedule HC-C, item 1(b), not held in domestic offices.

Line item 25 C&I Loans
This item is a shaded cell and is derived from the sum of items 26, 27 and 28.

Line item 26 C&I Graded
Report losses associated with loans held for investment accounted for at amortized cost on all graded
commercial and industrial (C&I) loans. Report only loans “graded” or “rated” using the reporting
entity’s commercial credit rating system, as it is defined in the reporting entity’s normal course of
business. This includes losses associated with domestic and international business and corporate
credit card or charge card loans for which a commercially graded corporation is ultimately responsible
for repayment of credit losses incurred.
Line item 27 Small Business (Scored/Delinquency Managed)
Report losses associated with loans held for investment accounted for at amortized cost on small
business loans. Report all "scored" or "delinquency managed" U.S. small business loans for which a
commercial internal risk rating is not used or that uses a different scale than other corporate loans
reported in the FR Y-9C, Schedule HC-C, items 2.a, 2.b, 3, 4.a, 4.b, 7, 9.a, 9.b.1, 9.b.2, 10.b, excluding
corporate and small business credit card loans included in the FR Y-9C, Schedule HC-C, line 4.a.

Line item 28 Business and Corporate Card
Report losses associated with loans held for investment accounted for at amortized cost on loans
extended under business and corporate credit cards. Business cards include small business credit card
accounts where the loan is underwritten with the sole proprietor or primary business owner as
applicant. Report at the control account level or the individual pay level (not at the sub-account level).
Corporate cards include employer-sponsored credit cards for use by a company's employees. Exclude
losses associated with corporate card or charge card loans included in Line item 26 (C&I Graded
Loans).
Line item 29 Credit Cards
Report losses associated with loans held for investment accounted for at amortized cost on loans
extended under consumer general purpose or private label credit cards. General purpose credit cards
are credit cards that can be used at a wide variety of merchants, including any who accept MasterCard,
Visa, American Express or Discover credit cards. Include affinity, co-brand cards in this category, and
student cards if applicable. Private label credit cards are credit cards, also known as proprietary credit
cards, tied to the retailer issuing the card and can only be used in that retailer's stores. Include oil &
gas cards in this loan type, and student cards if applicable.
Line item 30 Other Consumer
This item is a shaded cell and is derived from the sum of items 31, 32, 33 and 34.

Line item 31 Auto Loans
Report losses associated with loans held for investment accounted for at amortized cost on auto loans,
as defined in the FR Y-9C, Schedule HC-C, item 6(c).

Line item 32 Student Loans
Report losses associated with loans held for investment accounted for at amortized cost on student
13

loans.

Line item 33 Other (consumer) loans backed by securities (non-purpose lending)
Report losses associated with loans held for investment accounted for at amortized cost on other
consumer loans that are backed by securities (i.e., non-purpose lending).

Line item 34 Other (consumer)
Report losses associated with loans held for investment accounted for at amortized cost on all other
consumer loans not reported in items 31, 32 or 33.
Line item 35 Other Loans
This item is a shaded cell and is derived from the sum of items 36, 37, 38, 39 and 40.

Line item 36 Loans to Foreign Governments
Report losses associated with loans held for investment accounted for at amortized cost on loans to
foreign governments, as defined in the FR Y-9C, Schedule HC-C, item 7. Exclude losses associated with
loans to foreign governments included in Line item 27 (Small Business Loans).
Line item 37 Agricultural Loans
Report losses associated with loans held for investment accounted for at amortized cost on
agricultural loans, as defined in the FR Y-9C, Schedule HC-C, item 3. Exclude losses associated with
agricultural loans included in Line item 27 (Small Business Loans).

Line item 38 Loans for Purchasing or Carrying Securities (secured or unsecured)
Report losses associated with loans held for investment accounted for at amortized cost on loans for
purchasing or carrying securities (secured or unsecured), as defined in the FR Y-9C, Schedule HC-C,
item 9.b.(1). Exclude losses associated with loans for purchasing or carrying securities included in Line
item 27 (Small Business Loans).

Line item 39 Loans to Depositories and Other Financial Institutions
Report losses associated with loans held for investment accounted for at amortized cost on loans to
depositories and other financial Institutions (secured or unsecured), as defined in the FR Y-9C,
Schedule HC-C, items 2.a, 2.b, and 9.a. Exclude losses associated with loans to depositories and other
financial institutions included in Line item 27 (Small Business Loans).
Line item 40 All Other Loans and Leases
This item is a shaded cell and is derived from the sum of items 41 and 42.

Line item 41 All Other Loans (exclude consumer loans)
Report losses associated with loans held for investment accounted for at amortized cost on all other
loans (excluding consumer loans), as defined in the FR Y-9C, Schedule HC-C, item 9.b.(2). Exclude
losses associated with all other loans included in Line item 27 (Small Business Loans).

Line item 42 All Other Leases
Report losses associated with loans held for investment accounted for at amortized cost on all other
leases (excluding consumer leases), as defined in the FR Y-9C, Schedule HC-C, item 10.b. Exclude losses
associated with all other leases included in Line item 27 (Small Business Loans).
14

Line item 43 Total Loans and Leases
Report the sum of items 1, 15, 25, 29, 30 and 35.

Line items 44 through 57 LOSSES ASSOCIATED WITH HELD FOR SALE LOANS AND LOANS
ACCOUNTED FOR UNDER THE FAIR VALUE OPTION:
Line item 44 Real estate loans (in domestic offices)
This item is a shaded cell and is derived from the sum of items 45, 46, 47 and 48.

Line item 45 First Lien Mortgages
Report losses associated with held for sale loans and loans accounted for under the fair value option
on all closed-end loans secured by first liens on 1 to 4 family residential properties, including closedend first lien home equity loans.
Line item 46 Second/Junior Lien Mortgages
Report losses associated with held for sale loans and loans accounted for under the fair value option
on all loans secured by junior (i.e., other than first) liens on 1 to 4 family residential properties.

Line item 47 Commercial real estate (CRE) loans
Report losses associated with held for sale loans and loans accounted for under the fair value option
on all construction, multifamily, and nonfarm nonresidential loans, as defined in the FR Y-9C, Schedule
HC-C, items 1.a.(1), 1.a.(2), 1.d, 1.e.(1) and 1.e.(2).

Line item 48 Loans secured by farmland
Report losses associated with held for sale loans and loans accounted for under the fair value option
on all loans secured by farmland, as defined in the FR Y-9C, Schedule HC-C, item 1(b).

Line item 49 Real estate loans (not in domestic offices)
This item is a shaded cell and is derived from the sum of items 50, 51 and 52.

Line item 50 Residential Mortgages (not in domestic offices)
Report losses associated with held for sale loans and loans accounted for under the fair value option
on all loans secured by 1 to 4 family residential properties, including both first lien and second/junior
lien loans, not held in domestic offices.

Line item 51 Commercial real estate (CRE) loans (not in domestic offices)
Report losses associated with held for sale loans and loans accounted for under the fair value option
on all construction, multifamily, and nonfarm nonresidential loans, as defined in the FR Y-9C, Schedule
HC-C, items 1.a.(1), 1.a.(2), 1.d, 1.e.(1) and 1.e.(2), not held in domestic offices.

Line item 52 Loans secured by farmland (not in domestic offices)
Report losses associated with held for sale loans and loans accounted for under the fair value option
on all loans secured by farmland, as defined in the FR Y-9C, Schedule HC-C, item 1(b), not held in
domestic offices.

Line item 53 C&I Loans
Report losses associated with held for sale loans and loans accounted for under the fair value option
on all commercial and industrial loans, as defined in items 26, 27 and 28.
Line item 54 Credit Cards

15

Report losses associated with held for sale loans and loans accounted for under the fair value option
on loans extended under consumer general purpose or private label credit cards. General purpose
credit cards are credit cards that can be used at a wide variety of merchants, including any who accept
MasterCard, Visa, American Express or Discover credit cards. Include affinity, co-brand cards in this
category, and student cards if applicable. Private label credit cards are credit cards, also known as
proprietary credit cards, tied to the retailer issuing the card and can only be used in that retailer's
stores. Include oil & gas cards in this loan type, and student cards if applicable.
Line item 55 Other Consumer
Report losses associated with held for sale loans and loans accounted for under the fair value option
on all other consumer loans, as defined in items 31, 32, 33 and 34.

Line item 56 All Other Loans and Leases
Report losses associated with held for sale loans and loans accounted for under the fair value option
on all other loans and leases, as defined in items 36, 37, 38, 39, 41 and 42.

Line item 57 Total Loans and Leases
This item is a shaded cell and is derived from the sum of items 44, 49, 53, 54, 55 and 56.
Line items 58 through 63 TRADING ACCOUNT:

Line item 58 Trading Mark-to-market (MTM) Losses
Line item 58 must equal the sum of the totals reported in item 18, columns A and B, on the FR Y-14A,
Summary - Trading Schedule, with the sign reversed.
Line item 59 Trading Issuer Default Losses
Line item 59 must equal item 1 on the Counterparty Risk Schedule.
Line item 60 Counterparty Credit MTM Losses (CVA losses)
Line item 60 must equal item 2 on the Counterparty Risk Schedule.

Line item 61 Counterparty Default losses
Line item 61 must equal item 3 on the Counterparty Risk Schedule.

Line item 62 Total Trading and Counterparty losses
This item is a shaded cell and is derived from the sum of items 58, 59, 60, and 61. BHCs and SLHCs
should include Schedule A.5 – Counterparty Credit Risk worksheet item 4 “Other Counterparty Losses”
in item 65 “Other Losses” on this worksheet.
Line items 63 through 67 OTHER LOSSES:

Line item 63 Goodwill Impairment
Report losses associated with goodwill impairment, as defined in the FR Y-9C, Schedule HC-M,
Memorandum item 12(b) . Under GAAP (ASC 350-20-35-30), "Goodwill of a reporting unit shall be
tested for impairment between annual tests if an event occurs or circumstances change that would
more likely than not reduce the fair value of a reporting unit below its carrying amount." However, it is
acceptable for purposes of this exercise to provide annual estimates as long as the resulting quarterly
capital projections would not differ materially from those generated using quarterly impairment
projections.
16

Line item 64 Valuation Adjustment for firm’s own debt under fair value option (FVO)
Report losses associated with the valuation adjustment for the firm’s own debt under the fair value
option (FVO).
Line item 65 Other losses
Report all other losses not reported in items 1 through 64. Describe these losses in the supporting
documentation.
Line item 66 Total Other Losses
Report the sum of all other losses included in items 63, 64, and 65.
Line item 67 Total Losses
Report the sum of items 43, 57, 62 and 66.

Line items 68 through 116 ALLOWANCE FOR LOAN AND LEASE LOSSES (ALLL) 13:

Line item 68 Total allowance for loan and lease losses, prior quarter
The total allowance for loan and lease losses prior quarter. This item is derived as the sum of items
68a-d.

Institutions that have not adopted ASU 2016-13 should report ALLL prior quarter in line item 68a.
Institutions that have adopted ASU 2016-13 should report allowance for credit losses on loans and
leases prior quarter, credit losses on held-to-maturity debt securities prior quarter, available-for-sale
debt securities prior quarter, and all other financial assets prior quarter in item 68a, 68b, 68c, and 68d,
respectively.
Line item 68a ALLL prior quarter
Report the total allowance for loan and lease losses as of the end of the prior quarter.

Line item 68b Allowance for credit losses on held-to-maturity debt securities, prior quarter
Report the total allowance for credit losses on held-to-maturity debt securities as of the end of the
prior quarter.

Line item 68c Allowance for credit losses on available-for-sale debt securities, prior quarter
Report the total allowance for credit losses on available-for-sale debt securities as of the end of the
prior quarter.

Line item 68d Allowance for credit losses on all other financial assets, prior quarter.
Report the total allowance for credit losses on all other financial assets not included in items 68a-c
above.
Line item 69 Real Estate Loans (in Domestic Offices)
Report the sum of items 70, 74, and 78.

Line item 70 Residential Mortgages (in Domestic Offices)
Report the sum of the allowance for loan and lease losses included in items 71, 72, and 73.
Institutions that have adopted ASU 2016-13 should report the specified breakouts of allowances and
provisions for credit losses in items 69 through 90 and 92 through 113.

13

17

Line item 71 First Lien Mortgages (in Domestic Offices)
Report the allowance for loan and lease losses for all loans secured by first liens on 1 to 4 family
residential properties, including first lien home equity loans, held in domestic offices.

Line item 72 Closed-end Junior Liens (in Domestic Offices)
Report the allowance for loan and lease losses for all closed-end loans secured by junior (i.e., other
than first) liens on 1 to 4 family residential properties, held in domestic offices.

Line item 73 HELOCs (in Domestic Offices)
Report the allowance for loan and lease losses for revolving, open-end lines of credit secured by 1 to 4
family residential properties, held in domestic offices.
Line item 74 CRE Loans (in Domestic Offices)
Report the sum of the allowance for loan and lease losses included in items 76, 77 and 78.

Line item 75 Construction (in Domestic Offices)
Report the allowance for loan and lease losses for construction, land development, and other land
loans (as defined in the FR Y-9C, Schedule HC-C, items 1(a)(1) and 1(a)(2)), held in domestic offices.

Line item 76 Multifamily (in Domestic Offices)
Report the allowance for loan and lease losses for loans secured by multifamily (5 or more) residential
properties (as defined in the FR Y-9C, Schedule HC-C, item 1(d)), held in domestic offices.

Line item 77 Nonfarm, Non-residential (in Domestic Offices)
Report the allowance for loan and lease losses for loans secured by nonfarm nonresidential properties
(as defined in the FR Y-9C, Schedule HC-C, items 1(e)(1) and 1(e)(2), held in domestic offices.
Line item 78 Loans Secured by Farmland (in Domestic Offices)
Report the allowance for loan and lease losses for loans secured by farmland (as defined in the FR Y9C, Schedule HC-C, item 1(b)), held in domestic offices.
Line item 79 Real Estate Loans (Not in Domestic Offices)
Report the sum of items 81, 82 and 83.

Line item 80 Residential Mortgages (Not in Domestic Offices)
Report the allowance for loan and lease losses for all loans secured by 1 to 4 family residential
properties, including both first lien and second/junior lien loans, not held in domestic offices.

Line item 81 CRE Loans (Not in Domestic Offices)
Report the allowance for loan and lease losses for all construction, multifamily, and nonfarm
nonresidential loans (as defined in the FR Y-9C, Schedule HC-C, items 1.a.(1), 1.a.(2), 1.d, 1.e.(1) and
1.e.(2)), not held in domestic offices.

Line item 82 Farmland (Not in Domestic Offices)
Report the allowance for loan and lease losses for all loans secured by farmland (as defined in the FR
Y-9C, Schedule HC-C, item 1(b)), not held in domestic offices.

Line item 83 C&I Loans
Report the sum of items 85, 86 and 87.

18

Line item 84 C&I Graded
Report the allowance for loan and lease losses for all graded commercial and industrial (C&I) loans.
Report the associated allowance only for loans “graded” or “rated” using the reporting entity’s
commercial credit rating system, as it is defined in the reporting entity’s normal course of business.
This includes the allowance for loan and lease losses for all domestic and international business and
corporate credit card or charge card loans for which a commercially graded corporation is ultimately
responsible for repayment of credit losses incurred.

Line item 85 Small Business (Scored/Delinquency Managed)
Report the allowance for loan and lease losses for small business loans. Report the associated
allowance for all "scored" or "delinquency managed" U.S. small business loans for which a commercial
internal risk rating is not used or that uses a different scale than other corporate loans reported in the
FR Y-9C, Schedule HC-C, items 2.a, 2.b, 3, 4.a, 4.b, 7, 9.a, 9.b.1, 9.b.2, 10.b, excluding corporate and small
business credit card loans included in the FR Y-9C, Schedule HC-C, line 4.a.
Line item 86 Business and Corporate Card
Report the allowance for loan and lease losses for loans extended under business and corporate credit
cards. Business cards include small business credit card accounts where the loan is underwritten with
the sole proprietor or primary business owner as applicant. Report at the control account level or the
individual pay level (not at the sub-account level). Corporate cards include employer-sponsored credit
cards for use by a company's employees. Exclude the allowance for loan and lease losses related to
corporate card or charge card loans included in Line item 85 (C&I Graded Loans).
Line item 87 Credit Cards
Report the allowance for loan and lease losses for loans extended under consumer general purpose or
private label credit cards. General purpose credit cards are credit cards that can be used at a wide
variety of merchants, including any who accept MasterCard, Visa, American Express or Discover credit
cards. Include affinity, co-brand cards in this category, and student cards if applicable. Private label
credit cards are credit cards, also known as proprietary credit cards, tied to the retailer issuing the
card and can only be used in that retailer's stores. Include oil & gas cards in this loan type, and student
cards if applicable.
Line item 88 Other Consumer
Report the allowance for loan and lease losses for all other consumer loans, as defined in items 31, 32,
33 and 34.

Line item 89 All Other Loans and Leases
Report the allowance for loan and lease losses for all other loans and leases, as defined in items 36, 37,
38, 39, 41 and 42.
Line item 90 Unallocated
Report any unallocated portion of the allowance for loan and lease losses.

Line item 91 Total Provisions during the quarter
Report the provision for loan and lease losses during the quarter, as defined in the FR Y-9C, Schedule
HI, item 4. This item would be derived as the sum of items 91a-d.
Institutions that have not adopted ASU 2016-13 should report provisions for loan and lease losses
during the quarter in line item 91a. Institutions that have adopted ASU 2016-13 should report
provisions for credit losses on loans and leases during the quarter, provisions for held-to-maturity
19

during the quarter, available-for-sale debt securities during the quarter, and all other financial assets
during the quarter in item 91a, 91b, 91c, and 91d, respectively.
Line item 91a Provisions for loan and lease losses during the quarter
Report the provision for loan and lease losses during the quarter, as defined in the FR Y-9C, Schedule
HI-B, part II, item 5, column A. This item should align with the sum of provisions for loan and lease
losses reported in the loan types broken out below.

Line item 91b Provisions for credit losses on held-to-maturity debt securities during the
quarter
Report the provision for credit losses on held-to-maturity securities during the quarter, as defined in
the FR Y-9C, Schedule HI-B, part II, item 5, column B.

Line item 91c Provisions for credit losses on available-for-sale securities during the quarter
Report the provision for credit losses on available-for-sale securities during the quarter, as defined in
the FR Y-9C, Schedule HI-B, part II, item 5, column C.
Line item 91d Provisions for credit losses on all other financial assets during the quarter
Report the provision for credit losses on all other financial assets not included in items 91a-c above.

Line item 92 Real Estate Loans (in Domestic Offices)
Report the sum of items 93, 97, and 101.

Line item 93 Residential Mortgages (in Domestic Offices)
Report the sum of the provision for loan and lease losses included in items 94, 95, and 96.

Line item 94 First Lien Mortgages (in Domestic Offices)
Report the provision for loan and lease losses for all loans secured by first liens on 1 to 4 family
residential properties, including first lien home equity loans, held in domestic offices.

Line item 95 Closed-end Junior Liens (in Domestic Offices)
Report the provision for loan and lease losses for all closed-end loans secured by junior (i.e., other than
first) liens on 1 to 4 family residential properties, held in domestic offices.
Line item 96 HELOCs (in Domestic Offices)
Report the provision for loan and lease losses for revolving, open-end lines of credit secured by 1 to 4
family residential properties, held in domestic offices.
Line item 97 CRE Loans (in Domestic Offices)
Report the sum of the provision for loan and lease losses included in items 98, 99, and 100.
Line item 98 Construction (in Domestic Offices)
Report the provision for loan and lease losses for construction, land development, and other land
loans, as defined in the FR Y-9C, Schedule HC-C, items 1(a)(1) and 1(a)(2), held in domestic offices.

Line item 99 Multifamily (in Domestic Offices)
Report the provision for loan and lease losses for loans secured by multifamily (5 or more) residential
properties, as defined in the FR Y-9C, Schedule HC-C, item 1(d), held in domestic offices.

Line item 100 Nonfarm, Non-residential (in Domestic Offices)
Report the provision for loan and lease losses for loans secured by nonfarm nonresidential properties,
20

as defined in the FR Y-9C, Schedule HC-C, items 1(e)(1) and 1(e)(2), held in domestic offices.

Line item 101 Loans Secured by Farmland (in Domestic Offices)
Report the provision for loan and lease losses for loans secured by farmland as defined in the FR Y-9C,
Schedule HC-C, item 1(b), held in domestic offices.

Line item 102 Real Estate Loans (Not in Domestic Offices)
Report the sum of items 104, 105 and 106.

Line item 103 Residential Mortgages (Not in Domestic Offices)
Report the provision for loan and lease losses for all loans secured by 1 to 4 family residential
properties, including both first lien and second/junior lien loans, not held in domestic offices.

Line item 104 CRE Loans (Not in Domestic Offices)
Report the provision for loan and lease losses for all construction, multifamily, and nonfarm
nonresidential loans, as defined in the FR Y-9C, Schedule HC-C, items 1.a.(1), 1.a.(2), 1.d, 1.e.(1) and
1.e.(2), not held in domestic offices.

Line item 105 Farmland (Not in Domestic Offices)
Report the provision for loan and lease losses for all loans secured by farmland, as defined in the FR Y9C, Schedule HC-C, item 1(b), not held in domestic offices.
Line item 106 C&I Loans
Report the sum of items 107, 108, and 109.

Line item 107 C&I Graded
Report the provision for loan and lease losses for all graded commercial and industrial (C&I) loans.
Report the associated provision only for loans “graded” or “rated” using the reporting entity’s
commercial credit rating system, as it is defined in the reporting entity’s normal course of business.
This includes the provision for loan and lease losses for all domestic and international business and
corporate credit card or charge card loans for which a commercially graded corporation is ultimately
responsible for repayment of credit losses incurred.

Line item 108 Small Business (Scored/Delinquency Managed)
Report the provision for loan and lease losses for small business loans. Report the associated provision
for all "scored" or "delinquency managed" U.S. small business loans for which a commercial internal
risk rating is not used or that uses a different scale than other corporate loans reported in the FR Y-9C,
Schedule HC-C, items 2.a, 2.b, 3, 4.a, 4.b, 7, 9.a, 9.b.1, 9.b.2, 10.b of schedule HC-C of the FR Y-9C
excluding corporate and small business credit card loans included in the FR Y-9C, Schedule HC-C, line
4.a.

Line item 109 Business and Corporate Cards
Report the provision for loan and lease losses for loans extended under business and corporate credit
cards. Business cards include small business credit card accounts where the loan is underwritten with
the sole proprietor or primary business owner as applicant. Report at the control account level or the
individual pay level (not at the sub-account level). Corporate cards include employer-sponsored credit
cards for use by a company's employees. Exclude the provision for loan and lease losses related to
corporate card or charge card loans included in Line item 107 (C&I Graded Loans).
Line item 110 Credit Cards

21

Report the provision for loan and lease losses for loans extended under consumer general purpose or
private label credit cards. General purpose credit cards are credit cards that can be used at a wide
variety of merchants, including any who accept MasterCard, Visa, American Express or Discover credit
cards. Include affinity, co-brand cards in this category, and student cards if applicable. Private label
credit cards are credit cards, also known as proprietary credit cards, tied to the retailer issuing the
card and can only be used in that retailer's stores. Include oil & gas cards in this loan type, and student
cards if applicable.
Line item 111 Other Consumer
Report the provision for loan and lease losses for all other consumer loans, as defined in items 31, 32,
33 and 34.

Line item 112 All Other Loans and Leases
Report the provision for loan and lease losses for all other loans and leases, as defined in items 36, 37,
38, 39, 41 and 42.

Line item 113 Unallocated
Report any unallocated portion of the provision for loan and lease losses.

Line item 114 Total Net charge-offs during the quarter
Report charge-offs net of recoveries during the quarter, as defined in the FR Y-9C, Schedule HI-B, Part
I, item 9, Column A minus Column B. This item is derived as the sum of items 114a-d.

Institutions that have not adopted ASU 2016-13 should report net charge-offs during the quarter in
line item 114a. Institutions that have adopted ASU 2016-13 should report net charge-offs during the
quarter on loans and leases, held-to-maturity, available-for-sale debt securities, and all other financial
assets in item 114a, 114b, 114c, and 114d, respectively.
Line item 114a Net charge-offs during the quarter on loans and leases
Report charge-offs net of recoveries during the quarter, as defined in the FR Y-9C, Schedule HI-B, Part
II, Column A, item 3 minus item 2. .

Line item 114b Net charge-offs during the quarter on held-to-maturity debt securities
Report charge-offs net of recoveries during the quarter on held-to-maturity debt securities, as defined
in the FR Y-9C, Schedule HI-B, Part II, Column B, item 3 minus item 2.

Line item 114c Net charge-offs during the quarter on available-for-sale debt securities
Report charge-offs net of recoveries during the quarter on available-for-sale debt securities, as defined
in the FR Y-9C, Schedule HI-B, Part II, Column C, item 3 minus item 2.

Line item 114d Net charge-offs during the quarter on all other financial assets
Report charge-offs net of recoveries during the quarter on all other financial assets not included in
items 114a-c above.
Line item 115 Total Other ALLL Changes
This item is derived as the sum of items 115a-d.

Institutions that have not adopted ASU 2016-13 should report other allowances in line item 115a.
Institutions that have adopted ASU 2016-13 should report other allowances for credit losses on loans
and leases, other allowances for credit losses on held-to-maturity debt securities, available-for-sale
22

debt securities, and all other financial assets in item 115a, 115b, 115c, and 115d, respectively.

Line item 115a Other ALLL Changes
Report other changes to the allowance for loan and lease losses, as defined in the FR Y-9C, Schedule HIB, Part II, column A, item 6, minus item 4.
Line item 115b Other allowances for credit losses changes on held-to-maturity debt securities
Report other changes to the allowance for credit losses on held-to-maturity debt securities, as defined
in the FR Y-9C, Schedule HI-B, Part II, column B, item 6, minus item 4.

Line item 115c Other allowances for credit losses changes on available-for-sale debt securities
Report other changes to the allowance for credit losses on available-for-sale debt securities, as defined
in the FR Y-9C, Schedule HI-B, Part II, column C, item 6, minus item 4.

Line item 115d Other allowances for credit losses changes on all other financial assets
Report other changes to the allowance for credit losses on all other financial assets not included in
items 115a-c above.
Line item 116 Total Allowances, current quarter
This item is derived as the sum of items 116a-d.

Institutions that have not adopted ASU 2016-13 should report total allowances in line item 116a.
Institutions that have adopted ASU 2016-13 should report total allowances for credit losses on loans
and leases, other allowances for credit losses on held-to-maturity debt securities, available-for-sale
debt securities, and all other financial assets in item 116a, 116b, 116c, and 116d, respectively.
Line item 116a ALLL, current quarter
Report the sum of items 68a, 91a and 115a, minus item 114a.

Line item 116b Allowances for credit losses on held-to-maturity debt securities, current
quarter
Report the sum of items 68b, 91b and 115b, minus item 114b.

Line item 116c Allowances for credit losses on available-for-sale debt securities, current
quarter
Report the sum of items 68c, 91c and 115c, minus item 114c.
Line item 116d Allowances for credit losses on all other financial assets, current quarter
Report the sum of items 68d, 91d and 115d, minus item 114d.
Line items 117 through 120 PRE-PROVISION NET REVENUE (PPNR):

Line item 117 Net interest income
Line item 117 must equal item 13 on the PPNR Submission Sub-schedule.

Line item 118 Noninterest income
Line item 118 must equal item 26 on the PPNR Submission Sub-schedule.

Line item 119 Noninterest expense
Line item 119 must equal item 38 on the PPNR Submission Sub-schedule.
23

Line item 120 Pre-provision Net Revenue
Report the sum of items 117 and 118, minus item 119.

Line items 121 through 135 CONDENSED INCOME STATEMENT:
Line item 121 Pre-provision Net Revenue
Report the value for item 120.

Line item 122 Provisions during the quarter
Report the value for item 91.

Line item 123 Total Trading and Counterparty Losses
Report the value for item 62.
Line item 124 Total Other Losses
Report the value for item 66.

Line item 125 Other Income Statement (I/S) Items
Report other income statement items that the institution chooses to disclose. Describe these items in
the supporting documentation.

Line item 126 Realized Gains (Losses) on available-for-sale securities, including OTTI 14
Report realized gains (losses) on available-for-sale securities, as defined in the FR Y-9C, Schedule HI,
item 6.b. For the projected quarters, this amount represents projected other-than-temporary
impairment losses on available-for-sale securities and realized gains and losses on available-for-sale
securities. Gains and losses from sales of available-for-sale securities, other than OTTI, should not be
allowed unless there is an existing contractual or legal obligation to sell a security or a security has
already been sold.
Line item 127a Realized Gains (Losses) on held-to-maturity securities, including OTTI
Report realized gains (losses) on held-to-maturity securities, as defined in the FR Y-9C, Schedule HI,
item 6.a. For the projected quarters, this amount represents projected other-than-temporary
impairment losses on held-to-maturity securities and realized gains and losses on held-to-maturity
securities. Gains and losses from sales of held-to-maturity securities, other than OTTI, should not be
allowed unless there is an existing contractual or legal obligation to sell a security or a security has
already been sold.

Line Item 127b Unrealized holding gains (losses) on equity securities not held for trading
Report unrealized holding gains (losses) on equity securities not held for trading as defined in the FR
Y-9C, Schedule HI, Item 8.b. This item is to be completed by holding companies that have adopted ASU
2016-01, which includes provisions governing the accounting for investments in equity securities.

Line item 128 Income (loss) before applicable income taxes and discontinued operations
Report the sum of items 121, 125, 126, 127a, and 127b, minus items 122, 123, and 124.

Line item 129 Applicable income taxes (foreign and domestic)
Report all applicable income taxes, both foreign and domestic, as defined in the FR Y-9C, Schedule HI,
14

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

24

item 9.

Line item 130 Income (loss) before discontinued operations
Report the amount of item 128 minus item 129.

Line item 131 Discontinued Operations, net of income taxes
Report all discontinued operations, net of applicable income taxes, as defined in the FR Y-9C, Schedule
HI, item 11.
Line item 132 Net income (loss) attributable to BHC or IHC or SLHC and minority interests
Report the sum of item 130 and item 131.

Line item 133 Net income (loss) attributable to minority interests
Report net income (loss) attributable to minority interests, as defined in the FR Y-9C, Schedule HI, item
13.

Line item 134 Net income (loss) attributable to BHC, SLHC or IHC
Report the amount of item 132 minus item 133.

Line item 135 Effective Tax Rate (%)
Report the amount of item 129 divided by item 128, multiplied by 100.

Line items 136 through 139 REPURCHASE RESERVE/LIABILITY FOR MORTGAGE REPS AND
WARRANTIES:
Line item 136 Reserve, prior quarter
Report the amount of any reserve or accrued liability that was established in the prior quarter for
losses related to sold or government-insured mortgage loans (first or second lien).

Line item 137 Provisions during the quarter
Report the amount of provisions during the quarter to the repurchase reserve/liability for mortgage
representations and warranties.
Line item 138 Net charges during the quarter
Report the amount of net charges (charges less recoveries) during the quarter to the repurchase
reserve/liability for mortgage representations and warranties. Losses charged to this reserve can
occur through contractual repurchases, settlement agreement, or litigation loss, including losses
related to claims under securities law or fraud claims.
Line item 139 Reserve, current quarter
Report the sum of items 136 and 137 minus item 138.
A.1.b—Balance Sheet
For each scenario used, input the loan balance projections in the various line items in this subschedule. Balance projections for loans held in the loans held for investment portfolio should be
reported in the appropriate line items in the “Loans Held for Investment at Amortized Cost” and
balances for held for sale or held for investment under the fair value option should be reported
in the appropriate line items in the “Loans Held for Sale and Loans Accounted for Under the Fair
25

Value Option” section. MDRM codes are provided within the ‘Notes’ column for many of the line
items. When applicable, the definition of the BHC’s, IHC’s or SLHC’s projections should correlate
to the definitions outlined by the corresponding MDRM code within the FR Y-9C report. Domestic
refers to portfolios in the domestic US offices (as defined in the FR Y-9C report), and
International refers to portfolios outside of the domestic US offices.
Explain any M&A and divestitures included and how they are funded (liabilities, asset sales, etc.)

Line items 1 through 3 SECURITIES

Line item 1 Held to Maturity (HTM)
Report the amount of held-to-maturity securities, as defined in the FR Y-9C, Schedule HC, item 2.a. 15

Line item 2a Available for Sale (AFS)
Report the amount of available-for-sale securities, as defined in the FR Y-9C, Schedule HC, item 2.b.

Line item 2b Equity securities with readily determinable fair values not held for trading
Report the amount of equity securities with readily determinable fair values not held for trading, as
defined in the FR Y-9C, Schedule HC, item 2.c.
Line item 3 Total Securities
This item is a shaded cell and is derived from the sum of items 1, 2a, and 2b.

Line item 4 Securitizations (investment grade)
Investment grade means that the entity to which the Board-regulated institution is exposed through a
loan or security, or the reference entity with respect to a credit derivative, has adequate capacity to
meet financial commitments for the projected life of the asset or exposure. Such an entity or reference
entity has adequate capacity to meet financial commitments if the risk of its default is low and the full
and timely repayment of principal and interest is expected.
Line item 5 Securitizations (non-investment grade)
Securitizations that do not meet the investment grade definition above.
Line items 6 through 51 TOTAL LOANS AND LEASES:

Line item 6 Real estate loans (in domestic offices)
This item is a shaded cell and is derived from the sum of items 7, 10, 13 and 19.
Line item 7 First lien mortgages (including HELOANS)
This item is a shaded cell and is derived from the sum of items 8 and 9.

Line item 8 First lien mortgages
Report loans secured by first liens on 1 to 4 family residential properties, excluding closed-end first
lien home equity loans (reported in item 7).

Line item 9 First lien home equity loans (HELOANS)
Report all closed-end first lien home equity loans.

Institutions that have adopted ASU 2016-13 should report item 1, net of any applicable allowance for credit
losses.

15

26

Line item 10 Second/junior lien mortgages
This item is a shaded cell and is derived from the sum of items 11 and 12.

Line item 11 Closed-end junior loans
Report all closed-end loans secured by junior (i.e., other than first) liens on 1 to 4 family residential
properties, as defined in the FR Y-9C, Schedule HC-C, item 1.c.(2)(b).

Line item 12 Home equity lines of credit (HELOCS)
Report the amount outstanding under revolving, open-end lines of credit secured by 1 to 4 family
residential properties, as defined in the FR Y-9C, Schedule HC-C, item 1.c.(1).

Line item 13 Commercial real estate (CRE) loans
This item is a shaded cell and is derived from the sum of items 14, 15, and 16.

Line item 14 Construction
Report construction, land development, and other land loans, as defined in the FR Y-9C, Schedule HC-C,
items 1(a)(1) and 1(a)(2).

Line item 15 Multifamily
Report loans secured by multifamily (5 or more) residential properties, as defined in the FR Y-9C,
Schedule HC-C, item 1(d).

Line item 16 Nonfarm, non-residential
This item is a shaded cell and is derived from the sum of items 17 and 18.

Line item 17 Owner-occupied
Report loans secured by owner-occupied nonfarm nonresidential properties, as defined in the FR Y-9C,
Schedule HC-C, item 1(e)(1).

Line item 18 Non-owner-occupied
Report nonfarm nonresidential real estate loans that are not secured by owner-occupied nonfarm
nonresidential properties, as defined in the FR Y-9C, Schedule HC-C, item 1(e)(2).

Line item 19 Loans secured by farmland
Report all loans secured by farmland, as defined in the FR Y-9C, Schedule HC-C, item 1(b).

Line item 20 Real estate loans (Not in domestic offices)
This item is a shaded cell and is derived from the sum of items 21, 22, 23 and 29.

Line item 21 First lien mortgages (Not in domestic offices)
Report all closed-end loans secured by first liens on 1 to 4 family residential properties, not held in
domestic offices.
Line item 22 Second/junior lien mortgages (Not in domestic offices)
Report all loans secured by second/junior (i.e., other than first) liens on 1 to 4 family residential
properties, not held in domestic offices.
Line item 23 Commercial real estate (CRE) loans (Not in domestic offices)
27

This item is a shaded cell and is derived from the sum of items 24, 25, and 26.

Line item 24 Construction (Not in domestic offices)
Report construction, land development, and other land loans, as defined in the FR Y-9C, Schedule HC-C,
items 1(a)(1) and 1(a)(2), not held in domestic offices.

Line item 25 Multifamily (Not in domestic offices)
Report loans secured by multifamily (5 or more) residential properties, as defined in the FR Y-9C,
Schedule HC-C, item 1(d), not held in domestic offices.

Line item 26 Nonfarm, non-residential (Not in domestic offices)
This item is a shaded cell and is derived from the sum of items 27 and 28.

Line item 27 Owner-occupied (Not in domestic offices)
Report loans secured by owner-occupied nonfarm nonresidential properties, as defined in the FR Y-9C,
Schedule HC-C, item 1(e)(1), not held in domestic offices.

Line item 28 Non-owner-occupied (Not in domestic offices)
Report nonfarm nonresidential real estate loans that are not secured by owner-occupied nonfarm
nonresidential properties, as defined in the FR Y-9C, Schedule HC-C, item 1(e)(2), not held in domestic
offices.

Line item 29 Loans secured by farmland (Not in domestic offices)
Report all loans secured by farmland, as defined in the FR Y-9C, Schedule HC-C, item 1(b), not held in
domestic offices.

Line item 30 C&I Loans
This item is a shaded cell and is derived from the sum of items 31, 32, 33 and 34.

Line item 31 C&I Graded
Report all graded commercial and industrial (C&I) loans. Report only loans “graded” or “rated” using
the reporting entity’s commercial credit rating system, as it is defined in the reporting entity’s normal
course of business. This includes domestic and international business and corporate credit card or
charge card loans for which a commercially graded corporation is ultimately responsible for
repayment of credit losses incurred.

Line item 32 Small Business (Scored/Delinquency Managed)
Report all "scored" or "delinquency managed" U.S. small business loans for which a commercial
internal risk rating is not used or that uses a different scale than other corporate loans reported in the
FR Y-9C, Schedule HC-C, items 2.a, 2.b, 3, 4.a, 4.b, 7, 9.a, 9.b.1, 9.b.2, 10.b, excluding corporate and small
business credit card loans included in the FR Y-9C, Schedule HC-C, line 4.a.

Line item 33 Corporate Card
Report loans extended under corporate credit cards. Report at the control account level or the
individual pay level (not at the sub-account level). Corporate cards include employer-sponsored credit
cards for use by a company's employees. Exclude corporate card loans included in Line item 31 (C&I
Graded Loans).
Line item 34 Business Card

28

Report loans extended under business credit cards. Business cards include small business credit card
accounts where the loan is underwritten with the sole proprietor or primary business owner as
applicant. Report at the control account level or the individual pay level (not at the sub-account level).
Line item 35 Credit Cards
This item is a shaded cell and is derived from the sum of items 36 and 37.

Line item 36 Charge Cards
Report loans extended under consumer general purpose or private label credit cards that have terms
and conditions associated with a charge card. Instead of having a stated interest rate, charge cards
have an annual fee and an interchange fee. Also customers must pay off the loan within the billing
cycle, which is typically one month. General purpose charge cards are credit cards that can be used at a
wide variety of merchants, including any who accept MasterCard, Visa, American Express or Discover
credit cards. Include affinity, co-brand cards in this category, and student card if applicable. Private
label charge cards are credit cards, also known as proprietary credit cards, tied to the retailer issuing
the card and can only be used in that retailer's stores. Include oil & gas cards in this loan type, and
student cards if applicable.
Line item 37 Bank Cards
Report loans extended under consumer general purpose or private label credit cards that have terms
and conditions associated with a bank card. A bank card will have a stated interest rate and a
minimum payment amount due within the billing cycle. General purpose bank cards are credit cards
that can be used at a wide variety of merchants, including any who accept MasterCard, Visa, American
Express or Discover credit cards. Include affinity, co-brand cards in this category, and student cards if
applicable. Private label bank cards are credit cards, also known as proprietary credit cards, tied to the
retailer issuing the card and can only be used in that retailer's stores. Include oil & gas cards in this
loan type, and student cards if applicable.
Line item 38 Other Consumer
This item is a shaded cell and is derived from the sum of items 39, 40, 41 and 42.
Line item 39 Auto Loans
Report all auto loans, as defined in the FR Y-9C, Schedule HC-C, item 6(c).

Line item 40 Student Loans
Report all student loans.

Line item 41 Other (consumer) loans backed by securities (non-purpose lending)
Report other consumer loans that are backed by securities (i.e., non-purpose lending).

Line item 42 Other (consumer)
Report all other consumer loans not reported in items 39, 40 or 41.

Line item 43 Other Loans
This item is a shaded cell and is derived from the sum of items 44, 45, 46, 47 and 48.

Line item 44 Loans to Foreign Governments
Report all loans to foreign governments, as defined in the FR Y-9C, Schedule HC-C, item 7. Exclude
loans to foreign governments included in Line item 32 (Small Business Loans).
29

Line item 45 Agricultural Loans
Report all agricultural loans, as defined in the FR Y-9C, Schedule HC-C, item 3. Exclude agricultural
loans included in Line item 32 (Small Business Loans).

Line item 46 Loans for Purchasing or Carrying Securities (secured or unsecured)
Report all loans for purchasing or carrying securities (secured or unsecured), as defined in the FR Y9C, Schedule HC-C, item 9.b.(1). Exclude loans for purchasing or carrying securities included in Line
item 32 (Small Business Loans).

Line item 47 Loans to Depositories and Other Financial Institutions
Report all loans to depositories and other financial Institutions (secured or unsecured), as defined in
the FR Y-9C, Schedule HC-C, items 2.a, 2.b, and 9.a. Exclude loans to depositories and other financial
institutions included in Line item 32 (Small Business Loans).
Line item 48 All Other Loans and Leases
This item is a shaded cell and is derived from the sum of items 49 and 50.

Line item 49 All Other Loans (exclude consumer loans)
Report all other loans (excluding consumer loans), as defined in the FR Y-9C, Schedule HC-C, item
9.b.(2). Exclude all other loans included in Line item 32 (Small Business Loans).

Line item 50 All Other Leases
Report all other leases (excluding consumer leases), as defined in the FR Y-9C, Schedule HC-C, item
10.b. Exclude all other leases included in Line item 32 (Small Business Loans).
Line item 51 Total Loans and Leases
Report the sum of items 6, 20, 30, 35, 38 and 43.

Line items 52 through 94 LOANS HELD FOR INVESTMENT AT AMORTIZED COST:
Line item 52 Real estate loans (in domestic offices)
This item is a shaded cell and is derived from the sum of items 53, 56, 59 and 65.
Line item 53 First lien mortgages (including HELOANS)
This item is a shaded cell and is derived from the sum of items 54 and 55.

Line item 54 First lien mortgages
Report loans held for investment accounted for at amortized cost on all closed-end loans secured by
first liens on 1 to 4 family residential properties, excluding closed-end first lien home equity loans
(reported in item 53).
Line item 55 First lien home equity loans (HELOANS)
Report loans held for investment accounted for at amortized cost on all closed-end first lien home
equity loans.
Line item 56 Second/junior lien mortgages
This item is a shaded cell and is derived from the sum of items 57 and 58.
30

Line item 57 Closed-end junior loans
Report loans held for investment accounted for at amortized cost on all closed-end loans secured by
junior (i.e., other than first) liens on 1 to 4 family residential properties.
Line item 58 Home equity lines of credit (HELOCS)
Report loans held for investment accounted for at amortized cost on the amount outstanding under
revolving, open-end lines of credit secured by 1 to 4 family residential properties.
Line item 59 Commercial real estate (CRE) loans
This item is a shaded cell and is derived from the sum of items 60, 61, and 62.

Line item 60 Construction
Report loans held for investment accounted for at amortized cost on construction, land development,
and other land loans, as defined in the FR Y-9C, Schedule HC-C, items 1(a)(1) and 1(a)(2).

Line item 61 Multifamily
Report loans held for investment accounted for at amortized cost on loans secured by multifamily (5
or more) residential properties, as defined in the FR Y-9C, Schedule HC-C, item 1(d).

Line item 62 Nonfarm, nonresidential
This item is a shaded cell and is derived from the sum of items 63 and 64.

Line item 63 Owner-occupied
Report loans held for investment accounted for at amortized cost on loans secured by owner-occupied
nonfarm nonresidential properties, as defined in the FR Y-9C, Schedule HC-C, item 1(e)(1).

Line item 64 Non-owner-occupied
Report loans held for investment accounted for at amortized cost on nonfarm nonresidential real
estate loans that are not secured by owner-occupied nonfarm nonresidential properties, as defined in
the FR Y-9C, Schedule HC-C, item 1(e)(2).
Line item 65 Loans secured by farmland
Report loans held for investment accounted for at amortized cost on all loans secured by farmland, as
defined in the FR Y-9C, Schedule HC-C, item 1(b).
Line item 66 Real estate loans (Not in domestic offices)
This item is a shaded cell and is derived from the sum of items 67, 68, 69 and 75.

Line item 67 First lien mortgages (Not in domestic offices)
Report loans held for investment accounted for at amortized cost on all closed-end loans secured by
first liens on 1 to 4 family residential properties, not held in domestic offices.

Line item 68 Second/junior lien mortgages (Not in domestic offices)
Report loans held for investment accounted for at amortized cost on all loans secured by
second/junior (i.e., other than first) liens on 1 to 4 family residential properties, not held in domestic
offices.
Line item 69 Commercial real estate (CRE) loans (Not in domestic offices)
This item is a shaded cell and is derived from the sum of items 70, 71, and 72.
31

Line item 70 Construction (Not in domestic offices)
Report loans held for investment accounted for at amortized cost on construction, land development,
and other land loans, as defined in the FR Y-9C, Schedule HC-C, items 1(a)(1) and 1(a)(2), not held in
domestic offices.

Line item 71 Multifamily (Not in domestic offices)
Report loans held for investment accounted for at amortized cost on loans secured by multifamily (5
or more) residential properties, as defined in the FR Y-9C, Schedule HC-C, item 1(d), not held in
domestic offices.
Line item 72 Nonfarm, nonresidential (Not in domestic offices)
This item is a shaded cell and is derived from the sum of items 73 and 74.

Line item 73 Owner-occupied (Not in domestic offices)
Report loans held for investment accounted for at amortized cost on loans secured by owner-occupied
nonfarm nonresidential properties, as defined in the FR Y-9C, Schedule HC-C, item 1(e)(1), not held in
domestic offices.

Line item 74 Non-owner-occupied (Not in domestic offices)
Report loans held for investment accounted for at amortized cost on nonfarm nonresidential real
estate loans that are not secured by owner-occupied nonfarm nonresidential properties, as defined in
the FR Y-9C, Schedule HC-C, item 1(e)(2), not held in domestic offices.

Line item 75 Loans secured by farmland (Not in domestic offices)
Report loans held for investment accounted for at amortized cost on all loans secured by farmland, as
defined in the FR Y-9C, Schedule HC-C, item 1(b), not held in domestic offices.
Line item 76 C&I Loans
This item is a shaded cell and is derived from the sum of items 77, 78 and 79.

Line item 77 C&I Graded
Report loans held for investment accounted for at amortized cost on all graded commercial and
industrial (C&I) loans. Report only loans “graded” or “rated” using the reporting entity’s commercial
credit rating system, as it is defined in the reporting entity’s normal course of business. This includes
domestic and international business and corporate credit card or charge card loans for which a
commercially graded corporation is ultimately responsible for repayment of credit losses incurred.

Line item 78 Small Business (Scored/Delinquency Managed)
Report loans held for investment accounted for at amortized cost on small business loans. Report all
"scored" or "delinquency managed" U.S. small business loans for which a commercial internal risk
rating is not used or that uses a different scale than other corporate loans reported in the FR Y-9C,
Schedule HC-C, items 2.a, 2.b, 3, 4.a, 4.b, 7, 9.a, 9.b.1, 9.b.2, 10.b, excluding corporate and small business
credit card loans included in the FR Y-9C, Schedule HC-C, line 4.a.
Line item 79 Business and Corporate Card
Report loans held for investment accounted for at amortized cost on loans extended under business
and corporate credit cards. Business cards include small business credit card accounts where the loan
is underwritten with the sole proprietor or primary business owner as applicant. Report at the control
32

account level or the individual pay level (not at the sub-account level). Corporate cards include
employer-sponsored credit cards for use by a company's employees. Exclude corporate card or charge
card loans included in Line item 77 (C&I Graded Loans.

Line item 80 Credit Cards
Report loans held for investment accounted for at amortized cost on loans extended under consumer
general purpose or private label credit cards. General purpose credit cards are credit cards that can be
used at a wide variety of merchants, including any who accept MasterCard, Visa, American Express or
Discover credit cards. Include affinity, co-brand cards in this category, and student cards if applicable.
Private label credit cards are credit cards, also known as proprietary credit cards, tied to the retailer
issuing the card and can only be used in that retailer's stores. Include oil & gas cards in this loan type,
and student cards if applicable.
Line item 81 Other Consumer
This item is a shaded cell and is derived from the sum of items 82, 83, 84 and 85.

Line item 82 Auto Loans
Report loans held for investment accounted for at amortized cost on auto loans, as defined in the FR Y9C, Schedule HC-C, item 6(c).
Line item 83 Student Loans
Report loans held for investment accounted for at amortized cost on student loans.

Line item 84 Other (consumer) loans backed by securities (non-purpose lending)
Report loans held for investment accounted for at amortized cost on other consumer loans that are
backed by securities (i.e., non-purpose lending).
Line item 85 Other (consumer)
Report loans held for investment accounted for at amortized cost on all other consumer loans not
reported in items 82, 83 or 84.
Line item 86 Other Loans and Leases
This item is a shaded cell and is derived from the sum of items 87, 88, 89, 90 and 91.

Line item 87 Loans to Foreign Governments
Report loans held for investment accounted for at amortized cost on loans to foreign governments, as
defined in the FR Y-9C, Schedule HC-C, item 7. Exclude loans to foreign governments included in Line
item 78 (Small Business Loans).

Line item 88 Agricultural Loans
Report loans held for investment accounted for at amortized cost on agricultural loans, as defined in
the FR Y-9C, Schedule HC-C, item 3. Exclude agricultural loans included in Line item 78 (Small Business
Loans).
Line item 89 Loans for Purchasing or Carrying Securities (secured or unsecured)
Report loans held for investment accounted for at amortized cost on loans for purchasing or carrying
securities (secured or unsecured), as defined in the FR Y-9C, Schedule HC-C, item 9.b.(1). Exclude loans
for purchasing or carrying securities included in Line item 78 (Small Business Loans).
33

Line item 90 Loans to Depositories and Other Financial Institutions
Report loans held for investment accounted for at amortized cost on loans to depositories and other
financial Institutions (secured or unsecured), as defined in the FR Y-9C, Schedule HC-C, items 2.a, 2.b,
and 9.a. Exclude loans to depositories and other financial institutions included in Line item 78 (Small
Business Loans).
Line item 91 All Other Loans and Leases
This item is a shaded cell and is derived from the sum of items 92 and 93.

Line item 92 All Other Loans (exclude consumer loans)
Report loans held for investment accounted for at amortized cost on all other loans (excluding
consumer loans), as defined in the FR Y-9C, Schedule HC-C, item 9.b.(2). Exclude all other loans
included in Line item 78 (Small Business Loans).

Line item 93 All Other Leases
Report loans held for investment accounted for at amortized cost on all other leases (excluding
consumer leases), as defined in the FR Y-9C, Schedule HC-C, item 10.b. Exclude all other leases
included in Line item 78 (Small Business Loans).
Line item 94 Total Loans and Leases
Report the sum of items 52, 66, 76, 80, 81 and 86.

Line items 95 through 111 HELD FOR SALE LOANS AND LOANS ACCOUNTED FOR UNDER THE
FAIR VALUE OPTION:
Line item 95 Real estate loans (in domestic offices)
This item is a shaded cell and is derived from the sum of items 96, 97, 98 and 99.
Line item 96 First Lien Mortgages
This item is a shaded cell and is derived as item 7 minus item 53.

Line item 97 Second/Junior Lien Mortgages
This item is a shaded cell and is derived as item 10 minus item 56.

Line item 98 Commercial real estate (CRE) loans
This item is a shaded cell and is derived as item 13 minus item 59.

Line item 99 Loans secured by farmland
This item is a shaded cell and is derived as item 19 minus item 65.

Line item 100 Real estate loans (not in domestic offices)
This item is a shaded cell and is derived from the sum of items 101, 102 and 103.

Line item 101 Residential Mortgages (not in domestic offices)
This item is a shaded cell and is derived as the sum of items 21 and 22 minus items 67 and 68.
Line item 102 Commercial real estate (CRE) loans (not in domestic offices)
This item is a shaded cell and is derived as item 23 minus item 69.
34

Line item 103 Loans secured by farmland (not in domestic offices)
This item is a shaded cell and is derived as item 29 minus item 75.

Line item 104 C&I Loans
This item is a shaded cell and is derived as item 30 minus item 76.

Line item 105 Credit Cards
This item is a shaded cell and is derived as item 35 minus item 80.
Line item 106 Other Consumer
This item is a shaded cell and is derived as item 38 minus item 81.

Line item 107 All Other Loans and Leases
This item is a shaded cell and is derived as item 43 minus item 86.

Line item 108 Total Loans and Leases Held for Sale and Loans and Leases Accounted for under
the Fair Value Option
This item is a shaded cell and is derived from the sum of items 95, 100, 104, 105, 106 and 107.
Line item 109 Unearned Income on Loans
Report all unearned income on loans, as defined in the FR Y-9C, Schedule HC-C, item 11, Column A.

Line item 110 Allowance for Loan and Lease Losses 16
This item is a shaded cell and is carried over from item 116a of the Income Statement Sub-schedule.

Line item 111 Loans and Leases (Held for Investment and Held for Sale) Net of Unearned
Income and Allowance for Loan and Lease Losses 17
This item is a shaded cell and is derived as item 51 minus items 109 and 110.
TRADING

Line item 112 Trading Assets
Report trading assets, as defined in the FR Y-9C, Schedule HC, item 5.

Line items 113 through 117 INTANGIBLES:

Line item 113 Goodwill
Report goodwill, as defined in the FR Y-9C, Schedule HC-M, Memoranda item 12(b).

Line item 114 Mortgage Servicing Rights
Report all mortgage servicing rights, as defined in the FR Y-9C, Schedule HC-M, item 12.a.

Line item 115 Not Applicable.

Line item 116 All Other Identifiable Intangible Assets
For institutions that have adopted ASU 2016-13, this item will represent the allowance for credit losses on
loans and leases.
17 For institutions that have adopted ASU 2016-13, this item will be net of unearned income and allowance for
credit losses on loans and leases.
16

35

Report all other identifiable intangible assets, as defined in the FR Y-9C, Schedule HC-M, item 12.c.

Line item 117 Total Intangible Assets
This item is a shaded cell and is derived from the sum of items 113, 114, 115 and 116.
Line items 118 through 131 OTHER (Assets):

Line item 118 Cash and cash equivalent
Report cash and cash equivalent, as defined in the FR Y-9C, Schedule HC, items 1.a., 1.b.(1), 1.b.(2).
Line item 119 Federal Funds Sold
Report federal funds sold in domestic offices, as defined in the FR Y-9C, Schedule HC, item 3.a.

Line item 120 Securities Purchased under Agreements to Resell 18
Report securities purchased under agreements to resell, as defined in the FR Y-9C, Schedule HC, item
3.b.
Line item 121 Premises and Fixed Assets
Report all premises and fixed assets, as defined in the FR Y-9C, Schedule HC, item 6.

Line item 122 Other Real Estate Owned (OREO)
This item is a shaded cell and is derived from the sum of items 123, 124 and 125.

Line item 123 Commercial
Report the net book value of all other real estate owned in the form of, or for which the underlying real
estate consists of, commercial real estate.

Line item 124 Residential
Report the net book value of all other real estate owned in the form of, or for which the underlying real
estate consists of, residential real estate.

Line item 125 Farmland
Report the net book value of all other real estate owned in the form of, or for which the underlying real
estate consists of, farmland.
Line item 126 Collateral Underlying Operating Leases for Which the Bank is the Lessor
This item is a shaded cell and is derived from the sum of items 127 and 128.

Line item 127 Autos
Report the carrying amount of automobiles rented to others under operating leases, net of
accumulated depreciation. The amount reported should only reflect collateral rented under operating
leases and should not include collateral subject to capital/financing type leases.
Line item 128 Other
Report the carrying amount of any equipment or other assets (other than automobiles) rented to
others under operating leases, net of accumulated depreciation. The amount reported should only
reflect collateral rented under operating leases and should not include collateral subject to

Institutions that have adopted ASU 2016-13 should report item 120 net of any applicable allowance for credit
losses.

18

36

capital/financing type leases.

Line item 129 Other assets 19
Report all other assets, as defined in the FR Y-9C, Schedule HC, sum of items 8, 9 and 11, minus item
126 (above).
Line item 130 Total Other (assets)
This item is a shaded cell and is derived from the sum of items 118-122, 126, and 129.

Line item 131 Total Assets
This item is a shaded cell and is derived from the sum of items 3, 111, 112, 117 and 130.
Line items 132 through 142 LIABILITIES:

Line item 132 Deposits in Domestic Offices
Report all deposits in domestic offices, as defined in the FR Y-9C, Schedule HC, items 13.a.(1) and
13.a.(2).

Line item 133 Deposits in Foreign Offices
Report all deposits in foreign offices, as defined in the FR Y-9C, Schedule HC, items 13.b.(1) and
13.b.(2).
Line item 134 Deposits
This item is a shaded cell and derived from the sum of items 132 and 133.

Line item 135 Federal Funds Purchased and Repurchase Agreements
Report all federal funds purchased and repurchase agreements, as defined in the FR Y-9C, Schedule HC,
items 14.a and 14.b.
Line item 136 Trading Liabilities
Report all trading liabilities, as defined in the FR Y-9C, Schedule HC, item 15.

Line item 137 Other Borrowed Money
Report other borrowed money, as defined in the FR Y-9C, Schedule HC, item 16.

Line item 138 Subordinated Notes and Debentures
Report subordinated notes and debentures, as defined in the FR Y-9C, Schedule HC, item 19.a.

Line item 139 Subordinated Notes Payable to Unconsolidated Trusts Issuing TruPS and TruPS
Issued by Consolidated Special Purpose Entities
Report all subordinated notes payable to unconsolidated trusts issuing trust preferred securities, and
trust preferred securities issued by consolidated special purpose entities, as defined in the FR Y-9C,
Schedule HC, item 19.b.
Line item 140 Other liabilities
Report other liabilities, as defined in the FR Y-9C, Schedule HC, item 20.

Institutions that have adopted ASU 2016-13 should report item 129 net of any applicable allowance for credit
losses.

19

37

Line item 141 Memo: Allowance for off-balance sheet credit exposures
Report the allowance for off-balance sheet credit exposures, as defined in the FR Y-9C, Schedule HC-G,
item 3.
Line item 142 Total Liabilities
Report the sum of items 134 through 140.

Line items 143 through 151 EQUITY CAPITAL:
Line item 143 Perpetual Preferred Stock and Related Surplus
Report all perpetual preferred stock and related surplus, as defined in the FR Y-9C, Schedule HC, item
23.
Line item 144 Common Stock (Par Value)
Report the par value of common stock, as defined in the FR Y-9C, Schedule HC, item 24.

Line item 145 Surplus (Exclude All Surplus Related to Preferred Stock)
Report surplus (excluding surplus related to preferred stock), as defined in the FR Y-9C, Schedule HC,
item 25.
Line item 146 Retained Earnings
Report all retained earnings, as defined in the FR Y-9C, Schedule HC, item 26.a.

Line item 147 Accumulated Other Comprehensive Income (AOCI)
Report accumulated other comprehensive income (AOCI), as defined in the FR Y-9C, Schedule HC, item
26.b.
Line item 148 Other Equity Capital Components
Report other equity capital components, as defined in the FR Y-9C, Schedule HC, item 26.c.
Line item 149 Total BHC, IHC or SLHC Equity Capital
Report the sum of items 143 through 148.

Line item 150 Noncontrolling (Minority) Interests in Consolidated Subsidiaries
Report all noncontrolling (minority) interests in consolidated subsidiaries, as defined in the FR Y-9C,
Schedule HC, item 27.b.
Line item 151 Total Equity Capital
Report the sum of items 149 and 150.

Line item 152 Unused Commercial Lending Commitments and Letters of Credit
Report all unused commercial lending commitments and letters of credit, as defined in the FR Y-9C,
Schedule HC-L, items 1.c.(1), 1.c.(2), 1.e.(1), 1.e.(2), 1.e.(3), 2, 3, and 4.

38

A.1.c—Risk-Weighted Assets (RWA)
A.1.c.1—Standardized RWA
All BHCs, IHCs and SLHCs are required to complete the “Standardized RWA” sub-schedule.

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

Line item 1 Cash and balances due from depository institutions
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R,
Part II, Line Item 1.
Securities (excluding securitizations)

Line item 2a Held-to-maturity:
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R,
Part II, Line Item 2a.

Line item 2b Available-for-sale debt securities and equity securities with readily determinable
fair values not held for trading:
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R,
Part II, Line Item 2b.

Line item 3 Federal funds sold
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R,
Part II, Line Item 3a.

Loans and leases on held for sale
Line item 4a Residential mortgage exposures

39

Report the risk-weighted asset amount consistent with the definition for the FR Y-9C, Part II, Line item
4a.

Line item 4b High Volatility Commercial Real Estate
Report the risk-weighted amount consistent with the definition for the FR Y-9C, HC-R, Part II, Line item
4b.

Line item 4c Exposures past due 90 days or more or on nonaccrual
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
item 4c.

Line item 4d All other exposures
Report the risk-weighted asset amount consistent with the definition for the FR Y-9C, HC-R, Part II,
Line item 4d.
Loans and leases, net of unearned income

Line item 5a Residential mortgage exposures
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 5a.

Line item 5b High Volatility Commercial Real Estate
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 5b.

Line item 5c Exposures past due exposures 90 days or more or on nonaccrual
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 5c.

Line item 5d All other exposures
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 5d.

Line item 6 Trading assets (excluding securitizations that receive standardized charges)
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 7.

Line item 7a All other assets
Report the risk-weighted asset amount consistent with the definition of FR Y-9C, HC-R, Part II, line
item 8.

Line item 7b Separate account bank-owned life insurance
Report the risk-weighted asset amount consistent with the definition of FR Y-9C, HC-R, Part II, line
item 8a.

Line item 7c Default fund contributions to central counterparties
Report the risk-weighted asset amount consistent with the definition of FR Y-9C, HC-R, Part II, line
item 8b.
On-balance sheet securitization exposures

40

Line item 8a Held-to-maturity
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R,
Part II, Line Item 9a.

Line item 8b Available-for-sale
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 9b.

Line item 8c Trading assets that that receive standardized charges
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 9c.

Line item 8d All other on-balance sheet securitization exposures
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 9d.

Line item 9 Off-balance sheet securitization exposures
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R,
Part II, Line Item 10.
Line item 10 RWA for Balance Sheet Asset Categories (sum of items 1 through 8d)
This item is shaded and is derived from other items in the schedule, no input required.
Derivatives and Off-Balance Sheet Items

Line item 11 Financial standby letters of credit
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 12.

Line item 12 Performance standby letters of credit and transaction related contingent items
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 13.

Line item 13 Commercial and similar letters of credit with an original maturity of one year or
less
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 14.

Line item 14 Retained recourse on small business obligations sold with recourse
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 15.

Line item 15 Repo-style transactions
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R,
Part II, Line Item 16.

Line item 16 All other off-balance sheet liabilities
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R,
Part II, Line Item 17.
41

Line item 17a Unused commitments: Original maturity of one year or less, excluding ABCP a
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 18a.

Line item 17b Unused commitments: Original maturity of one year or less to ABCP conduits
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 18b.

Line item 17c Unused commitments: Original maturity exceeding one year
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 18c.

Line item 18 Unconditionally cancelable commitment
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 19.

Line item 19 Over-the-counter derivatives
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R,
Part II, Line Item 20.

Line item 20 Centrally cleared derivatives
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 21.

Line item 21 Unsettled transactions (failed trades)
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 22.

Line item 22 RWA for Assets, Derivatives and Off-Balance-Sheet Asset Categories
This item is a shaded cell and is derived from the sum of items 9 through 21.

Line item 23 RWA for purposes of calculating the allowance for loan and lease losses (ALLL)
1.25 percent threshold
Report the risk-weighted asset amount consistent with the definition for FR Y-9C, HC-R,
Part II, Line Item 26.

Market Risk
Line items 24 through 40 are applicable only to BHCs, SLHCs and IHCs that are subject to the market
risk capital rule. If a BHC, SLHC or IHC does not have a particular portfolio or no trading book at all,
risk-weighted assets should be reported as 0.

Line item 24 Value-at-risk (VaR) with Multiplier
Report the risk-weighted amount consistent with the definition for FFIEC 102 Line Item 4.
Line item 25 Stressed VaR with Multiplier
Report the risk-weighted amount consistent with the definition for FFIEC 102 Line Item 7.
Specific risk add-on

Line item 26 Debt Positions
42

Report the risk-weighted amount consistent with the definition for FFIEC 102 Line Item 8
Line item 27 Equity positions
Report the risk-weighted amount consistent with the definition of FFIEC 102 Line Item 9.

Line item 28 Capital requirements for securitization positions using the Simplified Supervisory
Formula Approach (SSFA) or applying a specific risk-weighting factor of 1250 percent.
Report the risk-weighted amount consistent with the definition of FFIEC 102 Line Item 10.
Line item 29 Standardized measure of specific risk add-ons (sum of items 26, 27, and 28)
This item is the derived sum of line item 26, 27, and 28. The risk-weighted amount should be
consistent with the definition for the FFIEC 102 Line item 14.
Item 30 is not applicable to an institution that does not calculate a modeled measure of
incremental risk.
Line item 30 Incremental risk charge requirement
Report the risk-weighted amount consistent with the definition for FFIEC 102 Line Item 18.
Line item 31 Modeled comprehensive risk measure
Report the risk-weighted amount consistent with the definition for FFIEC 102 Line Item 19.

Line item 32 Standardized measure of specific risk add-ons for net long correlation trading
positions
Report the risk-weighted amount consistent with the definition of FFIEC 102 Line Item 26.

Line item 33 Standardized measure of specific risk add-ons for net short correlation trading
positions
Report the risk-weighted amount consistent with the definition of FFIEC 102 Line Item 34
Line item 34 Standardized measure of specific risk add-ons (greater of item 32 or 33)
This item is derived as the greater of Line Item 32 or 33.

Line item 35 Surcharge for modeled correlation trading positions (item 34 multiplied by 0.08)
This item is derived as product of line item 34 multiplied by 0.08. This item should be consistent with
the risk-weighted amount for FFIEC 102 Line Item 37.
Line item 36 Comprehensive risk capital measure requirement
Report the risk-weighted amount consistent with the definition for FFIEC 102 Line Item 42. Only if a
BHC, SLHC or IHC has received supervisory approval of its comprehensive risk model effectiveness,
report the risk-weighted asset amount consistent with the definition for FFIEC 102 Line Item 48.

De minimis positions and other adjustments

Line item 37 Capital requirement for all de minimis exposures
Report the risk-weighted amount consistent with the definition of FFIEC 102 Line Item 52

Line item 38 Additional capital requirement
Report the risk-weighted amount consistent with the definition of FFIEC 102 Line Item 53.
Line item 39 Sum of items 37 and 38

43

This item is derived as sum of item 37 and item 38. The risk-weighted amount should be consistent
with the definition of FFIEC 102 Line Item 54.
Market risk-weighted assets

Line item 40 Standardized market risk-weighted assets: Sum of items 24, 25, 29, 30 (if
applicable), 36 (if applicable), and 39
This item is derived as the sum of items 24, 25, 29, 30 (if applicable), 36 (if applicable), and 39.

Line item 41 Risk-weighted assets before deductions for excess allowance of loan and lease
losses and allocated risk transfer risk reserve
This item is a shaded cell and is derived from the sum of items 22 and 40.

Line item 42 Less: Excess allowance for loan and lease losses
Report the asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line
Item 29.

Line item 43 Less: Allocated transfer risk reserve
Report the asset amount consistent with the definition for FR Y-9C, HC-R, Part II, Line Item 30.

Line item 44 Total risk-weighted assets
This item is a shaded cell and is derived from item 41 minus the sum of items 42 and 43.
Memoranda Items – Derivatives
Report all memoranda items lines 45 through 48g.

Line item 45 Current credit exposure across all derivative contracts covered by the regulatory
capital rules
Report the amount consistent with the definition for FR Y-9C, Schedule HC-R, Part II, Memoranda Item
1.
Line item 46 Notional principal amounts of over-the-counter derivative contracts
This item is a shaded cell and is derived from the sum of lines 47a through 47g.

Report in the appropriate sub-item the notional amount or par value of all OTC derivative contracts,
including credit derivatives that are subject to the regulatory capital rules. Such contracts include
swaps, forwards, and purchased options.

Line item 47a Interest rate
Report interest rate contracts that are subject to the regulatory capital rules.

Line item 47b Foreign exchange rate and gold
Report foreign exchange contracts and the remaining maturities of gold contracts that are subject to
the regulatory capital rules.

Line item 47c Credit (investment grade reference asset)
Report credit derivative contracts where the reference entity meets the definition of investment grade
as described in 12 CFR 217.2 of the regulatory capital rule.
Line item 47d Credit (non-investment grade reference asset)
Report credit derivative contracts where the reference entity does not meet the definition of
44

investment grade as described in 12 CFR 217.2 of the regulatory capital rule.

Line item 47e Equity
Report equity derivative contracts that are subject to the regulatory capital rules.

Line item 47f Precious metals (except gold)
Report other precious metals contracts that are subject to the regulatory capital rules. Report all silver,
platinum, and palladium contracts.

Line item 47g Other
Report other contracts that are subject to the regulatory capital rules. For contracts with multiple
exchanges of principal, notional amount is determined by multiplying the contractual amount by the
number of remaining payments (e.g., changes of principal) in the derivative contract.

Line item 48 Notional principal amounts of centrally cleared derivative contracts
This item is a shaded cell and is derived from the sum of lines 48a through 48g.

Report in the appropriate sub-item the notional amount or par value of all centrally cleared derivative
contracts, including credit derivatives that are subject to the regulatory capital rules. Such contracts
include swaps, forwards, and purchased options.

Line item 49a Interest rate
Report interest rate contracts that are subject to the regulatory capital rules.

Line item 49b Foreign exchange rate and gold
Report foreign exchange contracts and the remaining maturities of gold contracts that are subject to
the regulatory capital rules.

Line item 49c Credit (investment grade reference asset)
Report credit derivative contracts where the reference entity meets the definition of investment grade
as described in 12 CFR 217.2 of the regulatory capital rule.
Line item 49d Credit (non-investment grade reference asset)
Report credit derivative contracts where the reference entity does not meet the definition of
investment grade as described in 12 CFR 217.2 of the regulatory capital rule.
Line item 49e Equity
Report equity derivative contracts that are subject to the regulatory capital rules.

Line item 49f Precious metals (except gold)
Report other precious metals contracts that are subject to the regulatory capital rules. Report all silver,
platinum, and palladium contracts.
Line item 49g Other
Report other contracts that are subject to the regulatory capital rules. For contracts with multiple
exchanges of principal, notional amount is determined by multiplying the contractual amount by the
number of remaining payments (e.g., changes of principal) in the derivative contract.

45

A.1.d—Capital
The Capital – CCAR and Capital – DFAST sub-schedules collect projections of the main drivers of equity
capital and the key components of the regulatory capital schedule. MDRM codes are provided in the
‘Notes’ column for many of the line items.

A firm should consult the CCAR Instructions and the capital plan rule (12 CFR 225.8) for information
regarding the capital action assumptions to use in completing the Capital – CCAR sub-schedule. A
BHC or IHC should consult the CCAR instructions and the covered company company-run stress test
rule (12 CFR 252.56(b)) for information regarding the capital action assumptions to use in
completing the Capital – DFAST sub-schedule. A SLHC should consult the savings and loan holding
company company-run stress test rule (found in 12 CFR part 238) for information regarding the
capital action assumptions to use in completing the Capital – DFAST sub-schedule. Firms must reflect
the impact of the global market shock on items subject to adjustment or deduction in capital. If a firm
adjusts its projection of an item to reflect the impact of the global market shock, it must also report an
adjusted starting value that reflects the global market shock.
All data collected in the Capital sub-schedules should be reported on a quarterly basis and not on a
year-to-date, cumulative basis. Note that line item 115, Common shares outstanding, should be
reported in millions of shares.

All BHCs, SLHCs and IHCs are required to provide projections of common equity tier 1 capital, tier 1
capital, and total capital based on the revised regulatory capital rule for all quarters.

Under the Board’s capital plan and stress test rules, a BHC’s, SLHC’s or IHC’s calculations of pro forma
regulatory capital ratios over the planning horizon shall not include estimates using the advanced
approaches (See 12 CFR 225.8(b)(3)(i), 12 CFR part 238, 12 CFR 252.43(d)(1), and 12 CFR
252.53(d)(1)). Accordingly, for actual and projected line items on the FR Y-14A Summary Schedule
Capital – CCAR and Capital – DFAST sub-schedules, BHCs, SLHCs and IHCs should not use the
advanced approaches. For example, in line item 34, “All other deductions from (additions to) common
equity tier 1 capital before threshold-based deductions,” an advanced approaches BHC or SLHC
should not include expected credit losses that exceed the eligible credit reserves.

Beginning with the 2020 stress test cycle, a firm that has adopted CECL may include its provision for
credit losses, which would include provisions calculated under ASU 2016-13, instead of its provision
for loan and lease losses, for all quarters. Additionally, any firm that opts to phase in the adverse
effects of the current expected credit loss methodology on regulatory capital must reflect that in that
its projections.
The projections should clearly show any proposed capital distributions or other scenariodependent actions that would affect the BHC’s, SLHC’s or IHC’s regulatory capital, including any
assumptions required under the Board's regulations.

SCHEDULE HI-A—CHANGES IN BANK OR INTERMEDIATE HOLDING COMPANY EQUITY CAPITAL
Line items 1 through 17: ITEMS RELATED TO SCHEDULE HI-A—CHANGES IN BANK OR
INTERMEDIATE HOLDING COMPANY EQUITY CAPITAL

Line item 1 Total bank or intermediate holding company equity capital most recently reported
for the end of previous QUARTER
Report total bank or intermediate holding company equity capital most recently reported for the end
46

of previous quarter, as defined in FR Y-9C, Schedule HI-A, line item 1 (except FR Y-9C, Schedule HI-A,
line item 1, is reported for the end of the previous calendar year).

Line item 2 Effect of changes in accounting principles and corrections of material accounting
errors
Report the effect of changes in accounting principles and corrections of material accounting errors, as
defined in FR Y-9C, Schedule HI-A, line item 2.
Line item 3 Balance end of previous QUARTER as restated
This item is derived as the sum of line items 1 and 2, as defined in FR Y-9C, schedule HI-A, line item 3.

Line item 4 Net Income (loss) attributable to bank or intermediate holding company
Report net income (loss) attributable to bank or intermediate holding company, as defined in FR Y-9C,
Schedule HI-A, line item 4.
Line item 5 Sale of perpetual preferred stock, gross
Report the sale of perpetual preferred stock, gross, as defined in FR Y-9C, Schedule HI-A, line item 5.a.
Line item 6 Conversion or retirement of perpetual preferred stock
Report the conversion or retirement of perpetual preferred stock, as defined in FR Y-9C, Schedule HIA, line item 5.b.
Line item 7 Sale of common stock, gross
Report the sale of common stock, gross, as defined in FR Y-9C, Schedule HI-A, line item 6.a.

Line item 8 Conversion or retirement of common stock
Report the conversion or retirement of common stock, as defined in FR Y-9C, Schedule HI-A, line item
6.b. Note: increases and decreases in additional paid in capital (APIC) attributable to the amortization
of employee stock compensation and any changes in APIC, or common stock as a result of the actual
issuance of common stock for the employee stock compensation should be captured in this line item.
Line item 9 Sale of treasury stock
Report the sale of treasury stock, as defined in FR Y-9C, Schedule HI-A, line item 7.

Line item 10 Purchase of treasury stock
Report the purchase of treasury stock, as defined in FR Y-9C, Schedule HI-A, line item 8.

Line item 11 Changes incident to business combinations, net
Report the changes incident to business combinations, net, as defined in FR Y-9C, Schedule HI-A, line
item 9.

Line item 12 Cash dividends declared on preferred stock
Report cash dividends declared on preferred stock, as defined in FR Y-9C, Schedule HI-A, line item 10.
Line item 13 Cash dividends declared on common stock
Report cash dividends declared on common stock, as defined in FR Y-9C, Schedule HI-A, line item 11.
Line item 14 Other comprehensive income
Report other comprehensive income, as defined in FR Y-9C, Schedule HI-A, line item 12.
47

Line item 15 Change in the offsetting debit to the liability for Employee Stock Ownership Plan
(ESOP) debt guaranteed by the bank or intermediate holding company
Report the change in the offsetting debit to the liability for Employee Stock Ownership Plan (ESOP)
debt guaranteed by the bank or intermediate holding company, as defined in FR Y-9C, Schedule HI-A,
line item 13.

Line item 16 Other adjustments to equity capital (not included above)
Report other adjustments to equity capital, not included above, as defined in FR Y-9C, Schedule HI-A,
line item 14. Report amounts separately and provide a text explanation of each type of adjustment to
equity capital included in this line item in item Memoranda 1 (line item 125) at the end of this subschedule. Note: increases and decreases in additional paid in capital (APIC) attributable to the
amortization of employee stock compensation and any changes in APIC, treasury or common stock as a
result of the actual issuance of common stock for the employee stock compensation should not be
captured in this line item, instead the impact should be captured in line items 7, 8, 9, and/or 10 as
appropriate.
Line item 17 Total bank or intermediate holding company equity capital end of current period
This line item is a shaded cell and is derived from the sum of line items 3, 4, 5, 6, 7, 8, 9, 11, 14, 15 and
16, less line items 10, 12 and 13. Note that this line item should correspond to the definition in FR Y9C, Schedule HC, line item 27a.

Schedule HC-R -- Regulatory Capital per Regulatory Capital Rule

All advanced approaches BHCs and IHCs and SLHCs and opt-in BHCs and IHCs and SLHCs must
complete the following section.
Line item 18 AOCI opt-out election

A holding company that is not a firm subject to Category I or II standards may make a one-time
election to opt-out of the requirement to include most components of AOCI in common equity tier 1
capital (with the exception of accumulated net gains and losses on cash flow hedges related to items
that are not recognized at fair value on the balance sheet). A holding company that makes an AOCI optout election must enter ‘‘1’’ for ‘‘Yes’’ in line item 18.

After a holding company initially makes its AOCI opt-out election, or for firms subject to Category III
and IV standards, an updated election per the guidance outlined in SR 20-2, the holding company must
report its election in each Y-14A report thereafter. With prior notice to the Federal Reserve, a holding
company resulting from a merger, acquisition, or purchase transaction may make a new AOCI opt-out
election, as described in section 22(b)(2) of the regulatory capital rules.
Common Equity Tier 1
Line item 19 Common stock and related surplus, net of treasury stock and unearned employee
stock ownership plan (ESOP) shares
Report the amount of common stock and related surplus as defined in FR Y-9C, Schedule HC-R, part I,
line item 1.
Line item 20 Retained earnings
Report the amount of the holding company’s retained earnings as defined in FR Y-9C, Schedule HC-R,
part I, line item 2.
48

Institutions that have adopted ASU 2016-13 and have elected to apply any transition provisions should
include the applicable portion of the transitional amounts in this item.
Line item 21 Accumulated other comprehensive income (AOCI)
Report the amount of AOCI as defined in FR Y-9C, Schedule HC-R, part I, line item 3.

Line item 22 Common equity tier 1 minority interest includable in common equity tier 1
capital.
Report the amount of the holding company’s common equity tier 1 minority interest includable in
common equity tier 1 capital as defined in FR Y-9C, Schedule HC-R, part I, line item 4.

Line item 23 Common equity tier 1 capital before adjustments and deductions
This line item is a shaded cell and is derived from the sum of line items 19 through 22. This item
should align with the definition in FR Y-9C, Schedule HC-R, part I, line item 5.
Common equity tier 1 capital: adjustments and deductions(

Line item 24 Goodwill net of associated deferred tax liabilities (DTLs)
Report the amount of goodwill as defined in FR Y-9C, Schedule HC-R, part I, line item 6. Firms must
reflect the impact of the global market shock on items subject to adjustment or deduction in capital. If
a firm adjusts its projection of an item to reflect the impact of the global market shock, it must also
report an adjusted starting value that reflects the global market shock.

Line item 25 Intangible assets (other than goodwill and mortgage servicing assets (MSAs)), net
of associated DTLs
Report the amount of intangible assets as defined in FR Y-9C, Schedule HC-R, part I, line item 7.

Line item 26 Deferred Tax Assets (DTAs) that arise from net operating loss and tax credit
carryforwards, net of any related valuation allowances and net of DTLs
Report the amount of DTAs as defined in FR Y-9C, Schedule HC-R, part I, line item 8.
AOCI-related adjustments

If Item 18 is “1” for “Yes”, complete items 27 through 31 only for AOCI related adjustments.
Line item 27: AOCI related adjustments: Net unrealized gains (losses) on available-for-sale
securities
Report the amount of net unrealized holding gains (losses) on available-for-sale securities, net of
applicable taxes, as defined in FR Y-9C, Schedule HC-R, part I, line item 9a. If the amount is a net gain,
report it as a positive value in this line item. If the amount is a net loss, report it as a negative value in
this line item.

Line item 28: AOCI related adjustments: Net unrealized loss on available-for-sale preferred
stock classified as an equity security under GAAP and available-for-sale equity exposures
Report as a positive value net unrealized loss on available-for-sale preferred stock classified as an
equity security under GAAP and available-for-sale equity exposures as defined in FR Y-9C, Schedule
HC-R, part I, line item 9b.

Line item 29: AOCI related adjustments: Accumulated net gains (losses) on cash flow hedges
Report the amount of accumulated net gains (losses) on cash flow hedges as defined in FR Y-9C,
49

Schedule HC-R, part I, line item 9c. If the amount is a net gain, report it as a positive value in this line
item. If the amount is a net loss, report it as a negative value in this line item.

Line item 30: AOCI related adjustments: Amounts recorded in AOCI attributed to defined
benefit postretirement plans resulting from the initial and subsequent application of the
relevant GAAP standards that pertain to such plans
Report the amounts recorded in AOCI as defined in FR Y-9C, Schedule HC-R, part I, line item 9d,
resulting from the initial and subsequent application of ASC Subtopic 715-20 (formerly FASB
Statement No. 158, “Employers’ Accounting for Defined Benefit Pension and Other Postretirement
Plans”) to defined benefit postretirement plans resulting from the initial and subsequent application of
the relevant GAAP standards that pertain to such plans. A holding company may exclude this portion
related to pension assets deducted in the line item above. If the amount is a net gain, report it as a
positive value in this line item. If the amount is a net loss, report it as a negative value in this line item.

Line item 31: AOCI related adjustments: Net unrealized gains (losses) on held-to-maturity
securities that are included in AOCI
Report the amount of net unrealized gains (losses) that are not credit-related on held-to-maturity
securities and are included in AOCI as defined in FR Y-9C, Schedule HC-R, part I, item 9e.If the amount
is a net gain, report it as a positive value. If the amount is a net loss, report it as a negative value.
If Item 18 is “0” for “No”, complete item 32 only for AOCI related adjustments.

Line item 32 Accumulated net gain (loss) on cash flow hedges included in AOCI, net of
applicable tax effects that relate to the hedging of items that are not recognized at fair value on
the balance sheet
Report the amount of accumulated net gain (loss) on cash flow hedges included in AOCI, net of
applicable tax effects that relate to the hedging of items not recognized at fair value on the balance
sheet, as defined in FR Y-9C, Schedule HC-R, part I, line item 9f. If the amount is a net gain, report it as a
positive value. If the amount is a net loss, report it as a negative value.

Line item 33 Other deductions from (additions to) common equity tier 1 capital before
threshold-based deductions: Unrealized net gain (loss) related to changes in the fair value of
liabilities that are due to changes in own credit risk
Report the amount of unrealized net gain (loss) as defined in FR Y-9C, Schedule HC-R, part I, line item
10a. If the amount is a net gain, report it as a positive value in this line item. If the amount is a net loss,
report it as a negative value in this line item.

Line item 34 Other deductions from (additions to) common equity tier 1 capital before
threshold-based deductions: All other deductions from (additions to) common equity tier 1
capital before threshold-based deductions
Report the amount of other deductions from (additions to) common equity tier 1 capital as defined in
FR Y-9C, Schedule HC-R, part I, line item 10b, that are not included in line items above.
Under the Board’s capital plan and stress test rules, a BHC’s or IHC’s or SLHC’s calculations of pro
forma regulatory capital ratios over the planning horizon shall not include estimates using the
advanced approaches (See 12 CFR 225.8(b)(3)(i), 12 CFR part 238, 12 CFR 252.43(d)(1), and 12 CFR
252.53(d)(1)). Accordingly, for this line item, an advanced approaches BHC that has exited parallel
run should not include expected credit losses that exceed the eligible credit reserves. Firms must
reflect the impact of the global market shock on items subject to adjustment or deduction in capital. If
a firm adjusts its projection of an item to reflect the impact of the global market shock, it must also
report an adjusted starting value that reflects the global market shock.
50

Line item 35 Non-significant investments in the capital of unconsolidated financial institutions
in the form of common stock that exceed the 10 percent threshold for non-significant
investments
This line item should correspond to the definition in FR Y-9C, Schedule HC-R, part I, line item 11. Firms
must reflect the impact of the global market shock on items subject to adjustment or deduction in
capital. If a firm adjusts its projection of an item to reflect the impact of the global market shock, it
must also report an adjusted starting value that reflects the global market shock.
Line item 36 Subtotal (item 23 minus items 24 through 35)
This item is a shaded cell and is derived from line item 23 minus line items 24 through 35. This should
correspond to the definition in FR Y-9C, Schedule HC-R, part I, line item 12.

Line item 37a Significant investments in the capital of unconsolidated financial institutions in
the form of common stock, net of associated DTLs, that exceed 10 percent common equity tier 1
capital deduction threshold
For firms subject to Category I and II standards only, this line item should be derived from line item
71and should correspond to the definition in FR Y-9C, Schedule HC-R, part I, line item 13 b. For firms
subject to Category III and IV standards, this item should be left blank. Firms must reflect the impact of
the global market shock on items subject to adjustment or deduction in capital. If a firm adjusts its
projection of an item to reflect the impact of the global market shock, it must also report an adjusted
starting value that reflects the global market shock.
Line item 37b Investments in the capital of unconsolidated financial institutions, net of
associated DTLs, that exceed 25 percent common equity tier 1 capital deduction threshold
For firms subject to Category I and II standards, this line item should be blank. For firms subject to
Category III and IV standards, this line item should be derived from line item 74, and should
correspond to the definition in FR Y-9C, Schedule HC-R, part I, line item 13.a.

Line item 38 MSAs, net of associated DTLs, that exceed the common equity tier 1 capital
deduction threshold
For firms subject to Category I and II standards only, this line item should be derived from line item
79and should correspond to the definition in FR Y-9C, Schedule HC-R, part I., line item 14 b. For firms
subject to Category III and IV standards, this line item should be derived from line item 79 and should
correspond to the definition in FR Y-9C, Schedule HC-R, part I., line item 14.a.

Line item 39 DTAs arising from temporary differences that could not be realized through net
operating loss carrybacks, net of related valuation allowances and net of DTLs, that exceed the
common equity tier 1 capital deduction threshold
For firms subject to Category I and II standards, this line item should be derived from line item 82and
should correspond to the definition in FR Y-9C, Schedule HC-R, part I, line item 15 b. For firms subject
to Category III and IV standards, this line item should be derived from line item 82 and should
correspond to the definition in FR Y-9C, Schedule HC-R, part I, line item 15.a.

Institutions that have adopted ASU 2016-13 and have elected to apply any transition provisions should
include the applicable portion of the transitional amounts in this item.

Line item 40 Amount of significant investments in the capital of unconsolidated financial
institutions in the form of common stock; MSAs, net of associated DTLs; and DTAs arising from
temporary differences that could not be realized through net operating loss carrybacks, net of
51

related valuation allowances and net of DTLs; that exceeds the 15 percent common equity tier 1
capital deduction threshold
For firms subject to Category I and II standards, this line item should be derived from line item 87and
should correspond to the definition in FR Y-9C, Schedule HC-R, part I, line item 16. For firms subject to
Category III and IV standards, this line item should be blank.
Line item 41 Deductions applied to common equity tier 1 capital due to insufficient amount of
additional tier 1 capital and tier 2 capital to cover deductions
Report the total amount of deductions as defined in FR Y-9C, Schedule HC-R, part I, line item 17, if the
holding company does not have a sufficient amount of additional tier 1 capital and tier 2 capital to
cover these corresponding additional tier 1 and tier 2 deductions in line items 47 and 57.
Line item 42 Total adjustments and deductions for common equity tier 1 capital
This line item is a shaded cell that is derived from the sum of line items 37 through 41. This item
should correspond to the definition in FR Y-9C, Schedule HC-R, part I, line item 18.

Line item 43 Common equity tier 1 capital
This line item is a shaded cell that is derived from line item 36 minus line item 42. This line item is the
numerator of the holding company’s common equity tier 1 risk-based capital ratio, which should align
with the definition in FR Y-9C, Schedule HC-R, part I, line item 19.

Additional tier 1 capital

Line item 44 Additional tier 1 capital instruments plus related surplus
Report this line item as defined in FR Y-9C, Schedule HC-R, part I, line item 20.

Line item 45 Non-qualifying capital instruments subject to phase out from additional tier 1
capital
Report this line item as defined in FR Y-9C, Schedule HC-R, part I, line item 21, subject to the applicable
phase-out schedule as described within the Y-9C.
Line item 46 Tier 1 minority interest not included in common equity tier 1 capital
Report this line item as defined in FR Y-9C, Schedule HC-R, part I, line item 22.

Line item 47 Additional tier 1 capital before deductions
This is a shaded cell that is derived as the total of line items 44 through 46. This item should align with
the definition in FR Y-9C, Schedule HC-R, part I, line item 23.
Line item 48 Additional tier 1 capital deductions
Report this line item as consistent with FR Y-9C, Schedule HC-R, part I, line item 24.

Line item 49 Additional tier 1 capital
Report this line item as defined in FR Y-9C, Schedule HC-R, Part I, line item 25.

Tier 1 capital

Line item 50 Tier 1 capital (sum of items 43 and 49)
This line item is a shaded cell and is derived from the sum of line items 43 and 49. This line item is the
numerator of the holding company’s tier 1 risk-based capital ratio and tier 1 leverage ratio and should
be consistent with the definition in FR Y-9C, Schedule HC-R, part I, line item 26.
52

Tier 2 capital
Line item 51 Tier 2 capital instruments plus related surplus
Report the amount as defined in FR Y-9C, Schedule HC-R, part I, line item 27.

Line item 52 Non-qualifying capital instruments subject to phase out from tier 2 capital
Report the total amount of non-qualifying capital instruments that were included in tier 2 capital as
defined in FR Y-9C, Schedule HC-R, part I, line item 28.

Line item 53 Total Capital minority interest that is notincluded in tier 1 capital
Report the amount of total capital minority interest as defined in FR Y-9C, Schedule HC-R, part I, line
item 29.

Line item 54 Allowance for loan and lease losses includable in tier 2 capital
Report the portion of the holding company’s allowance for loan and lease losses that are includable in
tier 2 capital, as defined in FR Y-9C, Schedule HC-R, part I, line item 30a.

Institutions that have adopted ASU 2016-13 may report the adjusted allowances for credit losses on
loans and leases that are includable in tier 2 capital, as defined in the regulatory capital rule.

Institutions that have adopted ASU 2016-13 and have elected to apply any transition provisions should
subtract the applicable portion of the transitional amounts from this item.
Line item 55 (Advanced approaches holding companies that exit parallel run only): eligible
credit reserves includable in tier 2 capital
BHCs and IHCs do not have to report this line item.

Line item 56 Unrealized gains on available-for-sale preferred stock classified as an equity
security under GAAP and available-for-sale equity exposures includable in tier 2 capital
BHCs, SLHCs and IHCs should report this line item consistent with the definition in FR Y-9C, Schedule
HC-R, part I, line item 31.

Line item 57 Tier 2 capital before deductions
This line item is a shaded cell that is derived from the sum of line items 51, 52, 53, 54, and 56. This line
item should be consistent with the definition in FR Y-9C, Schedule HC-R, part I, line item 32.a.
Line item 58 (Advanced approaches holding companies that exit parallel run only): Tier 2
capital before deductions, reflective of transition procedures
BHCs, SLHCs and IHCs do not have to report this line item.

Line item 59 Tier 2 capital deductions
Report total tier 2 capital deductions as defined in the FR Y-9C, Schedule HC-R, part I, line item 33.

Line item 60 Tier 2 capital
This line item is a shaded cell that is derived from line item 57 minus line item 59. This line item
should be consistent with the definition in FR Y-9C, Schedule HC-R, part I, line item 34.a.

Line item 61 (Advanced approaches holding companies that exit parallel run): Tier 2 capital,
reflective of transition provisions
53

BHCs and IHCs are not required to complete this line item.
Total Capital

Line item 62 Total capital
This line item is a shaded cell that is derived from the sum of line items 50 and 60. This line item is the
numerator of the holding company’s total risk-based capital ratio and should be consistent with the
definition in FR Y-9C, Schedule HC-R, part I, line item 35.a.

Line item 63 (Advanced approaches holding companies that exit parallel run only): Total
capital, reflective of transition provisions (sum of items 50 and 61)
BHCs and IHCs are not required to complete this line item.
Threshold Deductions Calculations

Items 64 – 71 should only be filed by firms subject to Category I and II standards
Non-significant investments in the capital of unconsolidated financial institutions in the form of
common stock, net of associated DTLs
Line item 64a Aggregate non-significant investments in the capital of unconsolidated financial
institutions, including in the form of common stock, additional tier 1, and tier 2 capital
Aggregate holdings of capital instruments relevant to non-significant investments in the capital of
unconsolidated financial entities. This should correspond to the definition of non-significant
investments in FR Y-9C, Schedule HC-R, part I, line item 11. Firms must reflect the impact of the
global market shock on items subject to adjustment or deduction in capital. If a firm adjusts its
projection of an item to reflect the impact of the global market shock, it must also report an adjusted
starting value that reflects the global market shock.

Line item 64b Aggregate non-significant investments in the capital of unconsolidated financial
institutions in the form of common stock
Aggregate holdings of capital instruments relevant to non-significant investments in the capital of
unconsolidated financial entities in the form of common stock. This should correspond to the
definition of non-significant investments in FR Y-9C, Schedule HC-R, part I, line item 11. Firms must
reflect the impact of the global market shock on items subject to adjustment or deduction in capital. If
a firm adjusts its projection of an item to reflect the impact of the global market shock, it must also
report an adjusted starting value that reflects the global market shock.

Line item 65 10 percent common equity tier 1 deduction threshold for non-significant
investments in the capital of unconsolidated financial institutions in the form of common stock
This line item is a shaded cell and is derived as ten percent of (line item 23 less line items 24
through34).

Line item 66 Amount of non-significant investments that exceed the 10 percent deduction
threshold for non-significant investments
This line item is a shaded cell and is derived as line item 64a less line item 65, times the ratio of line
item 64b to line item 64a. If line item 65 is greater than line item 64a this is set to zero. This line item
should be consistent with the definition in FR Y-9C, Schedule HC-R, part I, line item 11.
54

Significant investments in the capital of unconsolidated financial institutions in the form of
common stock, net of associated DTLs
Line item 67 Gross significant investments in the capital of unconsolidated financial
institutions in the form of common stock
Aggregate holdings of capital instruments relevant to significant investments in the capital of
unconsolidated financial entities, including direct, indirect and synthetic holdings in both the banking
book and trading book. Firms must reflect the impact of the global market shock on items subject to
adjustment or deduction in capital. If a firm adjusts its projection of an item to reflect the impact of the
global market shock, it must also report an adjusted starting value that reflects the global market
shock.
Line item 68 Permitted offsetting short positions in relation to the specific gross holdings
included above
Offsetting positions in the same underlying exposure where the maturity of the short position either
matches the maturity of the long position or has a residual maturity of at least one year. If a firm
adjusts its projection of an item to reflect the impact of the global market shock, it must also report an
adjusted starting value that reflects the global market shock.

Line item 69 Significant investments in the capital of unconsolidated financial institutions in the
form of common stock net of short positions
This line item is a shaded cell and is the greater of line item 67 minus line item 68 or zero. This line
item should correspond to the definition of significant investments in FR Y-9C, Schedule HC-R, part
I, line item 13.b.

Line item 70 10 percent common equity tier 1 deduction threshold
This line item is a shaded cell and is derived from 10 percent of line item 36.

Line item 71 Amount to be deducted from common equity tier 1 due to 10 percent deduction
threshold
This line item is a shaded cell and is derived fromline item 69 minus line item 70. If line item 70 is
greater than line item 69 this is set to zero. This line item should be consistent with the definition in FR
Y-9C, Schedule HC-R, part I, line item 13.b.
Investments in the capital of unconsolidated financial institutions (firms subject to Category III
and IV standards only)

Line item 72 Aggregate amount of investments in the capital of unconsolidated financial
institutions, net of associated DTLs
Report the gross amounts of investments in the capital of unconsolidated financial institutions,
including in the form of common stock, additional tier 1, and tier 2 capital, net of associatd DTLs. This
line item should be consistent with the definition in FR Y-9C, Schedule HC-R, part I, line item 13.a.

Line item 73 25 percent common equity tier 1 deduction threshold
This line item is a shaded cell and is derived from 25 percent of line item 36.

Line item 74 Amount to be deducted from common equity tier 1 due to 25 percent deduction
threshold
55

This item is a shaded cell and is derived from line item 72 minus line item 73. If line item 73 is greater
than line item 72 this is set to zero. This line item should be consistent with the definition in FR Y-9C,
Schedule HC-R, part I, line item 13.a.

Items 75 – 82 should be filed by all firms
MSAs, net of associated DTLs

Line item 75 Total mortgage servicing assets classified as intangible
Report the amount of MSAs included in Schedule HC-M, line item 12(a), prior to any netting of
associated DTLs.

Line item 76 Associated deferred tax liabilities which would be extinguished if the intangible
becomes impaired or derecognized under the relevant accounting standards
The amount of mortgage servicing assets to be deducted from common equity tier 1 is to be offset by
any associated deferred tax liabilities. If the bank chooses to net its deferred tax liabilities associated
with mortgage servicing assets against deferred tax assets, those deferred tax liabilities should not be
deducted again here.
Line item 77 Mortgage servicing assets net of related deferred tax liabilities
This line item is a shaded cell and is derived as line item 75 minus line item 76. This line item should
correspond to the definition of MSAs in FR Y-9C, Schedule HC-R, part I, line item 14. a or 14.b.

Line item 78 Common equity tier 1 deduction threshold
This line item is a shaded cell and is derived as 10 percent of line item 36 for firms subject to Category I
and II standards or 25 percent of line item 36 for firms subject to Category III and IV standards.
Line item 79 Amount to be deducted from common equity tier 1 due to the deduction
threshold
This line item is a shaded cell and is derived from line item 77 minus line item 78. If line item 78 is
greater than line item 77 this is set to zero. This line item should be consistent with the definition in FR
Y-9C, Schedule HC-R, part I, line item 14. a or 14.b.

DTAs arising from temporary differences that could not be realized through net operating loss
carrybacks, net of related valuation allowances and net of DTLs
Line item 80 DTAs arising from temporary differences that could not be realized through net
operating loss carrybacks, net of related valuation allowances and net of DTLs
Report this line item consistent with the definition of DTAs in FR Y-9C, Schedule HC-R, part I, line item
15. a or 15.b.

Institutions that have adopted ASU 2016-13 and have elected to apply any transition provisions should
include the applicable portion of the transitional amounts in this item.
Line item 81 Common equity tier 1 deduction threshold
This line item is a shaded cell and is derived as either 10 percent of line item 36 for firms subject to
Category I and II standards and 25 percent of line item 36 for firms subject to Category III and IV
56

standards.

Line item 82 Amount to be deducted from common equity tier 1 due to the deduction threshold
This line item is a shaded cell and is derived from line items 80 minus 81. If line item 81 is greater than
line item 80 this is set to zero. This line item should be consistent with the definition in FR Y-9C,
Schedule HC-R, part I, line item 15. a or 15.b.
Items 83 – 86 should only be filed by firms subject to Category I and II standards

Aggregate of items subject to the 15% limit (significant investments, mortgage servicing assets
and deferred tax assets arising from temporary differences)
Line item 83 Sum of items 69, 77, and 80
This line item is a shaded cell and is derived as the sum of line items 69, 77, and 80.

Line item 84 15 percent common equity tier 1 deduction threshold
This line item is a shaded cell and is derived as 15 percent of line item 36. For advanced approaches
firms, starting January 1, 2018, this line item is derived as 17.65 percent of (line item 36 minus line
item 83).
Line item 85 Sum of items 71, 78, and 82
This line item is a shaded cell and is derived as the sum of line items 71, 79, and 82.
Line item 86 Item 83 minus item 85
This line item is a shaded cell and is derived from line items 83 minus line item 85.

Line item 87 Amount to be deducted from common equity tier 1 due to 15 percent deduction
threshold(greater of item 86 minus item 84 or zero)
This line item is a shaded cell and is derived as line items 86 minus line item 84. If line item 84 is
greater than line item 86 this is set to zero. This should correspond to the definition in FR Y-9C,
Schedule HC-R, part I, line item 16.

Total Assets for the Leverage Ratio (12 CFR 217)

Line item 88 Average total consolidated assets 20
Report the amount of average total consolidated assets as defined in FR Y-9C, Schedule HC-R, part I
line item 36.

Line item 89 Deductions from common equity tier 1 capital and additional tier 1 capital
Report the amount of deductions from common equity tier 1 capital and additional tier 1 capital as
defined in the FR Y-9C, Schedule HC-R, part I line item 37.

Line item 90 Other deductions from (additions to) assets for leverage ratio purposes
Report the amount of other deductions from assets as defined in FR Y-9C, Schedule HC-R, part I line
item 38. If the amount is a net deduction, report it as a positive value in this line item. If the amount is a
net addition, report it as a negative value in this line item.
Institutions that have adopted ASU 2016-13 and have elected to apply the transition provision should include
the applicable portion of the transitional amounts in item 36.

20

57

Line item 91 Total assets for the leverage ratio (line item 88 minus line items 89 and 90)
This line item is a shaded cell and is derived as line item 88 minus line items 89 and 90. This should
correspond to the definition in FR Y-9C, Schedule HC-R, part I line item 39.
REGULATORY CAPITAL AND RATIOS

Line item 92 Common Equity Tier 1
This line item is a shaded cell and is derived from line item 43.
Line item 93 Tier 1 Capital
This line item is a shaded cell and is derived from line item 50.
Line item 94 Total Capital
This line item is a shaded cell and is derived from line item 62.

Line item 95 Total Capital (advanced approaches institutions that exit parallel run only)
Respondents are not required to complete this line item.

Line item 96 Total risk-weighted assets using standardized approach
This should correspond to the definition of total risk-weighted assets in FR Y-9C, Schedule HC-R, part I,
line item 40.a. For Capital – CCAR, please report the total amount of Standardized RWA, as reported on
line item 44 of FR Y-14 A.1.c.2, Schedule A – Summary Standardized RWA sub-schedule. For Capital –
DFAST, report total risk-weighted assets as calculated consistent with the DFAST capital action
assumptions.
Line item 97 (Advanced approaches holding companies that exit parallel run only): total riskweighted assets using advanced approaches rules
BHCs, IHCs and SLHCs are not required to fill out this line item.

Line item 98 Total Assets for the Leverage Ratio per theregulatory capital rule
This is derived from line item 91 and should correspond to definition in FR Y-9C, Schedule HC-R, part I,
line item 39.
Line item 99 Supplementary Leverage Ratio Exposure
Starting January 1, 2018, BHCs and SLHCs subject to the supplementary leverage ratio should report
their total supplementary leverage ratio exposure consistent with the definition in 12 CFR 217.
Line item 100 Common Equity Tier 1 Ratio (%)
This line item is derived from line item 92 divided by line item 96 times 100. This line item
should correspond to definition in FR Y-9C, Schedule HC-R, part I, line item 41.A.

Line item 101 Common Equity Tier 1 Ratio (%) (advanced approaches institutions that
exit parallel run only)
BHCs, SLHCs and IHCs are not required to fill out this line item.

Line item 102 Tier 1 Capital Ratio (%)
This line item is derived from line item 93 divided by line item 96 times 100. This line item should
correspond to definition in FR Y-9C, Schedule HC-R, part I, line item 42.A.
58

Line item 103 Tier 1 Capital Ratio (%) (advanced approaches institutions that exit parallel run
only)
BHCs, SLHCs and IHCs are not required to fill out this line item.
Line item 104 Total risk-based capital ratio (%)
This line item is derived from line item 94 divided by line item 96 times 100. This line item should
correspond to definition in FR Y-9C, Schedule HC-R, part I, line item 43.A.

Line item 105 Total risk-based capital ratio (%) (advanced approaches institutions that exit
parallel run only)
BHCs, SLHCs and IHCs are not required to fill out this line item.
Line item 106 Tier 1 Leverage Ratio (%)
This line item is derived from line item 93 divided by line item 98 times 100. This line item should
correspond to definition in FR Y-9C, Schedule HC-R, part I, line item 44.

Line item 107 Supplementary Leverage Ratio (%)
This line item is derived from line item 93 divided by line item 99 times 100. This item is reported
starting January 1, 2018. This item should correspond to definition in FR Y-9C, Schedule HC-R, Part I,
line item 45.
Schedule HC-F—Other Assets
Line item 108 Net deferred tax assets
Report net deferred tax assets, as defined in FR Y-9C, Schedule HC-F, line item 2.
Schedule HC-G—Other Liabilities
Line item 109 Net deferred tax liabilities
Report net deferred tax liabilities, as defined in FR Y-9C, Schedule HC-G, line item 2.

Issuances associated with the U.S. Department of Treasury Capital Purchase Program
Line item 110 Senior perpetual preferred stock or similar items
Report issuances of senior perpetual preferred stock or similar items associated with the U.S.
Department of Treasury capital purchase program, as defined in FR Y-9C, Schedule HC-M, line item
24.a.

Line item 111 Warrants to purchase common stock or similar items
Report issuances of warrants to purchase common stock or similar items associated with the U.S.
Department of Treasury capital purchase program, as defined in FR Y-9C, Schedule HC-M, line item
24.b.
Deferred Tax Asset Information

Line item 112 Taxes previously paid that the bank holding company could recover through
allowed carrybacks if the bank holding company’s DTAs on net operating loss, tax credits and
temporary differences (both deductible and taxable) fully reverse at the report date
59

Report the amount of taxes previously paid that the firm company could recover through loss
carrybacks or carrybacks of projected negative income (i.e., net operating loss and credits) if the firm’s
DTAs on net operating loss, tax credits, and temporary differences (both deductible and taxable) fully
reverse at report date. Report the full amount recoverable without consideration of the bank holding
company’s DTA/DTL position at the reporting date. For purposes of this line item, the firm should not
include taxes paid in jurisdictions that do not allow a firm to recover taxes in prior fiscal years. Report
disaggregated data for taxes paid in memorandum line items 128, 129, and 130. Report disaggregated
data for taxes paid in memorandum line items 129, 130, and 131.
(a) U.S. Federal Government
Report line 112a as it relates solely to the U.S. Federal Government

(b) U.S. State Governments
Report line 112b as it related to all U.S. State governments.

(c) All non-U.S. tax jurisdictions
Report line 112c as it related to all non-U.S. tax jurisdictions.

Line item 113 Deferred tax assets that arise from net operating loss and tax credit
carryforwards, net of DTLs, but gross of related valuation allowances
Report the aggregate amount of DTAs that arise from net operating loss and tax credit carryforwards,
net of associated DTLs, but gross of associated valuation allowances. This line item should correspond
to the definition of DTAs in FR Y-9C, Schedule HC-R, part I, line item 8, net of any related valuation
allowances.

Line item 114 Valuation allowances related to deferred tax assets that arise from net operating
loss and tax credit carryforwards
Report any valuation allowances related to DTAs that arise from net operating loss and tax credit
carryforwards, net of associated DTLs.
(a) U.S. Federal Government
Report line 114a as it relates solely to the U.S. Federal Government

(b) U.S. State Governments
Report line 114b as it related to all U.S. State governments.

(c) All non-U.S. tax jurisdictions
Report line 114c as it related to all non-U.S. tax jurisdictions.

Line item 115 Deferred tax assets arising from temporary differences, net of DTLs
Report the aggregate amount of DTAs arising from temporary differences net of DTLs. If DTLs exceed
DTAs from temporary differences, this item should be reported as a negative number. This line item
should correspond to the gross amount of DTAs arising from temporary differences, net of DTLs as
defined in FR Y-9C, Schedule HC-R, part I, line item 15, before any netting associated with potential net
operating loss carrybacks or related valuation allowances.
(a) U.S. Federal Government
Report line 115a as it relates solely to the U.S. Federal Government
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(b) U.S. State Governments
Report line 115b as it related to all U.S. State governments.

(c) All non-U.S. tax jurisdictions
Report line 115c as it related to all non-U.S. tax jurisdictions.

Line item 116 Valuation allowances related to DTAs arising from temporary differences
Report any valuation allowances related to DTAs arising from temporary differences. Report this value
as a positive number.
(a) U.S. Federal Government
Report line 116a as it relates solely to the U.S. Federal Government

(b) U.S. State Governments
Report line 116b as it related to all U.S. State governments.

(c) All non-U.S. tax jurisdictions
Report line 116c as it related to all non-U.S. tax jurisdictions.

Supplemental Capital Action Information

Line item 117 Cash dividends declared on common stock
Line item 118 Common shares outstanding (Millions)
Report the number (in millions) of common shares outstanding at the time dividends on common
stock are declared such that line item 119 reflects the firm’s intended quarterly distribution of
common dividends per share.
Line item 119 Common dividends per share ($)
Report the firm’s intended quarterly distribution in common dividends per share.

Line item 120 Issuance of common stock for employee compensation
Report the amount (in $millions) of the issuance of common stock for employee compensation. Include
increases and decreases in additional paid in capital (APIC) attributable to the amortization of
employee stock compensation and any changes in APIC, treasury or common stock as a result of the
actual issuance of common stock for the employee stock compensation.
Line item 121 Other issuance of common stock
Report the amount (in $millions) of other issuance of common stock (other than for employee
compensation).
Line item 122 Total issuance of common stock

Line item 123 Share repurchases to offset issuance for employee compensation
Report the amount (in $millions) of share repurchases to offset the issuance of stock for employee
compensation.
Line item 124 Other share repurchases
Report the amount (in $millions) of all other share repurchases.
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Line item 125 Total share repurchases
Supplemental Information on Trust Preferred Securities Subject to Phase-Out from Tier 1
Capital
Line item 126 Outstanding trust preferred securities
Report the outstanding notional balance of trust preferred securities as defined in FR Y-9C, Schedule
HC, line item 19b.
Line item 127 Trust preferred securities included in item 49
Report trust preferred securities qualifying for tier 1 capital and included in line item 49 above.

Capital Buffers and Ratios

Line item 128 Capital conservation buffer requirement (sum of items a through c).
Line item 128(a) of which: Stress capital buffer requirement.
This line item should be consistent with the definition in FR Y-9C, Schedule HC-R, part I, line item
54(a), column A.

Line item 128(b) of which: GSIB surcharge (if applicable).
This line item should be consistent with the definition in FR Y-9C, Schedule HC-R, part I, line item
54(b), column A. This should be equal to the GSIB surcharge that is currently calculated for the firm in
each projection quarter.
Line item 128(c) of which: Countercyclical capital buffer amount (if applicable).
This line item should be consistent with the definition in FR Y-9C, Schedule HC-R, part I, line item
54(c), column A. This should equal the amount of the capital conservation buffer in the as-of date
quarter and should reflect any known upcoming changes.

Line item 129 Capital conservation buffer.
This line item should be consistent with the definition in FR Y-9C, Schedule HC-R, part I, line item 55,
column A.
Leverage Buffer and Requirements

Line item 130 Total leverage exposure for the supplementary leverage ratio (SLR) (if
applicable).
This line item should be consistent with the definition in FR Y-9C, Schedule HC-R, part I, line item 56.

Line item 131 Leverage buffer requirement (if applicable).
This line item should be consistent with the definition in FR Y-9C, Schedule HC-R, part I, line item 57.

Line item 132 Leverage buffer (if applicable).
This line item should be consistent with the definition in FR Y-9C, Schedule HC-R, part I, line item 58.
Maximum Payout Ratios and Amounts

Line item 133 Eligible retained income.
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This line item should be consistent with the definition in FR Y-9C, Schedule HC-R, part I, line item 59.

Line item 134 Maximum payout ratio.
This line item should be consistent with the definition in FR Y-9C, Schedule HC-R, part I, line item 60.

Line item 135 Maximum payout amount.
This line item should be consistent with the definition in FR Y-9C, Schedule HC-R, part I, line item 61.

Line item 136 Distributions and discretionary bonus payments during the quarter.
This line item should be consistent with the definition in FR Y-9C, Schedule HC-R, part I, line item 62.

MEMORANDA:
Memoranda Line item 137 Itemized other adjustments to equity capital
Report amounts separately of other adjustments to equity capital included in line item 16, and provide
a text explanation of each type of adjustment.
Itemized historical data related to taxes paid:
Memoranda Line item 138 Taxes paid during fiscal year ended two years ago
Report the amount of taxes paid during fiscal year ended two years ago that are included in line item
109, assuming that fiscal years align with calendar years.
Memoranda Line item 139 Taxes paid during fiscal year ended one year ago
Report the amount of taxes paid during fiscal year ended one year ago that are included in line item
109, assuming that fiscal years align with calendar years.

Memoranda Line item 140 Taxes paid through the as-of date of the current fiscal year
Report the amount of taxes paid during the current fiscal year through the as-of date that are included
in line item 109, assuming that fiscal years align with calendar years.

Memoranda Line item 141 Reconcile the Supplemental Capital Action and HI-A projections
In this line item, reconcile the supplemental capital actions reported with HI-A projections reported in
line items 1 through 15; that is, allocate the capital actions among the HI-A buckets.

Supporting Documentation
Please refer to Appendix A: Supporting Documentation for guidance on providing supporting
documentation.
A.2 Retail

Loans on the retail schedules should be reported based on the loan's classification on the FR Y-9C,
Schedule HC-C (i.e. based on the loans collateral, counterparty, or purpose). Refer to the FR Y-9C
instructions for Schedule HC-C for guidance on loan classification. All loans should be reported net of
charge-offs.

Throughout the retail-related sub-schedules, Domestic refers to portfolios held in domestic US offices
(as defined in the FR Y-9C glossary), and International refers to portfolios outside of the domestic US
offices.
A.2.a—Retail Balance and Loss Projections

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The Retail Balance and Loss Projections sub-schedule collects projections of business-line level
balances and losses on BHCs’, IHCs’ and SLHCs’ held for investment loans accounted for at amortized
cost (accrual loans). Loans held for sale and loans held for investment under the fair value option
should not be included.
Retail Loan Categories

A. First Lien Mortgages (in Domestic Offices)
The loan population includes all domestic first lien mortgage loans directly held on the BHC’s, IHC’s or
SLHC’s portfolio. Portfolio loans are all loans as defined in the FR Y-9C, Schedule HC-C, item 1.c.2.(a).
B. First Lien HELOANs (in Domestic Offices)
The Loan population includes all domestic first lien home equity loans directly held on the BHC’s,
IHC’s or SLHC’s portfolio. Portfolio loans are all loans as defined in the FR Y-9C, Schedule HC-C, item
1.c.(2)(a).

C. Closed-End Junior Liens (in Domestic Offices)
The loan population includes all domestic loans directly held on the BHC’s, IHC’s, or SLHC’s portfolio.
Portfolio loans are all loans as defined in the FR Y-9C, Schedule HC- C, item 1.c.(2)(b).

D. HELOCs (in Domestic Offices)
The loan population includes all first and junior lien domestic lines directly held on the BHC’s, IHC’s, or
SLHC’s portfolio. Portfolio lines are all loans as defined in the FR Y-9C, Schedule HC-C, item 1.c.(1).
E. First Lien Mortgages and HELOANs (International)
The loan population includes all non-domestic loans directly held on the BHC’s, IHC’s or SLHC’s
portfolio. Portfolio loans are all loans as defined in the FR Y-9C, Schedule HC-C, item 1.c.(2)(a).

F. Closed-End Junior Liens and Home Equity Lines Of Credit (International)
The loan population includes all non-domestic loans/lines directly held on the BHC’s, IHC’s or SLHC’s
portfolio. Portfolio loans are all loans/lines as defined in the FR Y-9C, Schedule HC –C, item 1.c.(2)(b),
and item 1.c.(1).
G. Corporate Card (Domestic)
Employer-sponsored domestic credit cards for use by a company’s employees. This includes US
corporate credit card loans as defined in the FR Y-9C, Schedule HC-C, item 4.a, and US corporate card
loans reported in other FR Y-9C lines.
Only include cards where there is any individual liability associated with the sub-lines such that
individual borrower characteristics are taken into account during the underwriting decision, and/or
performance on the credit is reported to the credit bureaus.

Loans for which a commercially-graded corporation is ultimately responsible for repayment of credit
losses incurred should not be reported in this Sub-schedule.

H. Business Card (Domestic)
Small business domestic credit card accounts where the loan is underwritten with the sole proprietor
or primary business owner as an applicant. Report at the control account level or the individual pay
level (not at the sub-account level). This includes SME credit card loans as defined in the FR Y-9C,
Schedule HC-C, item 4.a, and US corporate card loans reported in other FR Y-9C lines.
64

Only include cards where there is any individual liability associated with the sub-lines such that
individual borrower characteristics are taken into account during the underwriting decision, and/or
performance on the credit is reported to the credit bureaus.

Loans for which a commercially-graded corporation is ultimately responsible for repayment of credit
losses incurred should not be reported in this Sub-schedule.

I. Charge Card (Domestic)
Domestic credit cards for which the balance is repaid in full each billing cycle as defined in the FR Y-9C,
Schedule HC-C item 6.a or 9.b.
Exclude charge cards to corporations and small businesses (report in Corporate Card or Business Card,
as appropriate).
J. Bank Card (Domestic)
Regular general purpose domestic credit cards as defined in the FR Y-9C, Schedule HC-C, item 6.a or
9.b.

Bank cards include products that can be used at a wide variety of merchants, including any who accept
MasterCard, Visa, American Express or Discover credit cards. Include affinity and co-brand cards in
this category, and student cards, if applicable. This product type also includes private label or
proprietary credit cards, which are tied to the retailer issuing the card and can only be used in that
retailer’s stores. Include oil and gas cards in this loan type.
Exclude bank cards to corporations and small businesses (report in Corporate Card or Business Card,
as appropriate).

K. Business and Corporate Card (International)
Report employer-sponsored non-domestic credit cards for use by a company’s employees and small
business non-domestic credit card accounts where the loan is underwritten with the sole proprietor or
primary business owner as an applicant. Such loans as defined in the FR Y-9C, Schedule HC-C, item 4.b,
and International corporate and business card loans reported in other FR Y-9C lines.

For corporate cards, only include cards where there is any individual liability associated with the sublines such that individual borrower characteristics are taken into account during the underwriting
decision, and/or performance on the credit is reported to the credit bureaus.

For bank cards, only include cards where there is any individual liability associated with the sub-lines
such that individual borrower characteristics are taken into account during the underwriting decision,
and/or performance on the credit is reported to the credit bureaus.
Loans for which a commercially-graded corporation is ultimately responsible for repayment of credit
losses incurred should not be reported in this Sub-schedule.

L. Bank and Charge Card (International)
Include both non-domestic credit cards for which the balance is repaid in full each billing cycle and
regular general purpose non-domestic credit cards as defined in the in FR Y-9C, Schedule HC-C item 6.a
or 9.b.
65

Bank cards include products that can be used at a wide variety of merchants, including any who accept
MasterCard, Visa, American Express or Discover credit cards. Include affinity and co-brand cards in
this category, and student cards, if applicable. This product type also includes private label or
proprietary credit cards, which are tied to the retailer issuing the card and can only be used in that
retailer’s stores. Include oil and gas cards in this loan type.
Exclude bank cards to corporations and small businesses (report in Corporate Card or Business Card,
as appropriate).

M. Auto Loans (Domestic)
Include all domestic as defined in the FR Y-9C, Schedule HC-C, item 6.c and repossessed automobiles as
defined in the FR Y-9C, Schedule HC-F, item 6.

N. Auto Loans (International)
Include all non-domestic as defined in the FR Y-9C, Schedule HC-C, item 6.c and repossessed
automobiles as defined in the FR Y-9C, Schedule HC-F, item 6.

O. Auto Leases (Domestic)
Include domestic auto leases as defined in the FR Y-9C, Schedule HC-C, item 10.a and repossessed
automobiles as defined in the FR Y-9C, Schedule HC-F, item 6.

P. Auto Leases (International)
Include non-domestic auto leases as defined in the FR Y-9C, Schedule HC-C, item 10.a and repossessed
automobiles as defined in the FR Y-9C, Schedule HC-F, item 6.

Q. Student Loan
Include student loans as defined in the FR Y-9C, Schedule HC-C, items 6.b and 6.d.

R. Small Business Loan - Scored (Domestic)
The loan population of domestic small business loans is dependent on two factors: 1) the classification
of the loan as defined in the FR Y-9C, Schedule HC-C (i.e. based on the collateral, counterparty, or
purpose of the loan); and(2) whether the method to measure credit risk for the loan is different than
that used for ordinary corporate loans.

a. Reportable loans may include those small business loans that are included in the FR Y-9C, Schedule
HC-C, items 2.a, 2.b, 3, 4.a and 4.b (excluding SME credit card loans included on Item 4.a) 7, 9.b.(1),
9,b.(2) and 10.b.
b. To be classified as a small business loan, the method to measure credit risk must be different than
the method used for other corporate loans. Commercial internal risk ratings or grades tend to not
be used to assess credit risk for ordinary corporate loans. Meanwhile, small business loans tend to
be scored or delinquency managed. Additionally, loans that are nevertheless internally risk
weighted but that use a scale different from that used for ordinary corporate loans may also be
considered small business loans.
S. Small Business Loan - Scored (International)
The population of international small business loans includes all non-domestic loans that fit the
definition of small business loans (see above).
T. Other Consumer Loans and Leases (Domestic)
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a. Include all domestic loans as defined in the FR Y-9C, Schedule HC-C, items 6.b and 6.d excluding
student loans and non-purpose based securities loans. Non-purpose based securities loans are
loans secured by a portfolio of securities that are used for the purpose of something other than
purchasing securities.
b. Include domestic non-auto leases as defined in the FR Y-9C, Schedule HC-C, item 10.a.

U. Other Consumer Loans and Leases (International)
a. Include all non-domestic loans as defined in the FR Y-9C, Schedule HC-C, items 6.b and 6.d
excluding student loans and non-purpose securities based loans. Non-purpose securities based
loans are loans secured by a portfolio of securities that are used for the purpose of something
other than purchasing securities.
b. Include non-domestic non-auto leases as defined in the FR Y-9C, Schedule HC-C, item 10.a.

For Sections A through U: Report line items 1 through 8 for the current quarter and nine
subsequent projected quarters (PQ1 through PQ9). Reporting of projections for credit cards
should be based on all open accounts (active and inactive), but not charged-off accounts

Line item 1 Balances
Report according to FR Y-9C definitions (end of quarter levels). Report end of quarter levels for each
Section. Where requested, please segment the total balances reported by age. For those lines, balances
should be classified according to the origination date of the account with which the balance is
associated. The PCD breakout is only applicable to mortgage line items.
Line item 1a Balances - PCD 21
Report according to FR Y-9C definitions (end of quarter levels). Report end of quarter balances levels
that are classified as PCD on the origination date of the account with which the balance is associated.

Line item 2 New Originations
Report the total dollar amount of new originations net of sales to Agencies. Report only originations
for those loans and leases that the bank or intermediate holding company has the intent and ability to
hold for the foreseeable future or until maturity or payoff.
Line item 3 Paydowns
Report the total dollar of repayments received in the given quarter.

Line item 4 Asset Purchases
Report the total dollar of assets purchased in the given quarter. Include mortgages repurchased from
GNMA, GSEs, and private securitizations that are put back into the accrual book.
Line item 5 Asset Sales
Report the total dollar of assets sold in the given quarter, net of sales to Agencies.

Line item 6 Loan Losses
Report the total dollar of net charge-offs recognized in the given quarter. The PCD breakout is only
applicable to mortgage line items.
Line item 6a Loan Losses – PCD 22
21
22

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

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Report the total dollar of net charge-offs to Allowance recognized in the given quarter for balances that
are classified as PCD on the origination date of the account with which the balance is associated.

68

A.3 AFS/HTM Securities
General Instructions
High-Level OTTI Methodology and Assumptions for AFS and HTM Securities by Portfolio, Projected
OTTI for AFS and HTM Securities by Portfolio, Projected OCI and Fair Value for AFS and Impaired HTM
Securities, and Actual AFS and HTM Fair Market Value Sources by Portfolio collect data on the
following types of securities:
1) government agency mortgage-backed securities (MBS): MBS issued or guaranteed by U.S.
Government agencies;

2) auction rate securities: auction-rate securities are variable rate securities with long-term
maturities whose interest rates are periodically reset through auctions occurring at predetermined
short-term intervals (generally 7, 14, 28, or 35 days);

3) collateralized debt obligations (CDOs): CDOs are asset-backed securities collateralized by a discrete
portfolio of fixed income assets and that make payments based on the performance of those assets;

4) collateralized loan obligations (CLOs): CLOs are securitizations of portfolios of loans through a
bankruptcy-remote special-purpose vehicle (SPV) that issues asset-backed securities in one or
more classes (or tranches). In general, CLOs are backed by a variety of assets, including whole
commercial loans, revolving credit facilities, letters of credit, and bankers’ acceptances;

5) commercial mortgage-backed securities (CMBS): Exclude securities that have been issued or
guaranteed by the Federal National Mortgage Association (FNMA) or the Federal Home Loan
Mortgage Corporation (FHLMC) or guaranteed by the Government National Mortgage Association
(GNMA). Report these securities as “Agency MBS” (above);
6) common stock (equity);

7) auto asset-backed securities (ABS): ABS collateralized by auto loans;
8) credit card ABS: ABS collateralized by credit card loans;
9) student loan ABS: ABS collateralized by student loans;

10) other ABS (excluding home equity loan ABS): all other ABS that cannot properly be reported as auto
ABS, credit card ABS, student loan ABS or home equity loan ABS;
11) corporate bonds: corporate bonds are debt obligations issued by corporations and may be secured
or unsecured;

12) covered bonds: securities generally classified as “covered bonds” that feature recourse to cash
flows of a pool of mortgages or public-sector loans on the balance sheet of an issuing financial
institution;
13) domestic non-government agency residential mortgage-backed securities (RMBS, includes home
equity loan ABS): RMBS, including securities backed by home equity loans that are issued by
69

domestic non-government agency entities. Such as Alt-A (option ARM), Alt-A FRM, Alt-A ARM,
closed-end second, HELOC, Scratch & Dent, Subprime, Prime Fixed, and Prime ARM securities;

14) foreign RMBS: RMBS of foreign issuers;

15) municipal bonds: bonds issued by U.S. states, cities, counties, and other governmental entities at or
below the state level. Include bonds issued by Canadian provinces or other local government
entities and bonds issued by other non-US local government entities;
16) mutual funds: investments in mutual funds, including money market mutual funds and mutual
funds that invest solely in U.S. government securities;
17) preferred stock (equity): refer to the FR Y-9C Glossary entry for “Preferred Stock”;

18) sovereign bonds: bonds issued by the central governments of foreign countries. Also, include in this
category obligations of foreign country central banks, foreign central government units or
agencies, fully government-guaranteed obligations of municipal or state‐owned enterprises; and
obligations of supranational organizations such as the International Bank for Reconstruction and
Development (World Bank), Inter‐American Development Bank, and Asian Development Bank;

19) U.S. Treasuries & other government agency non-mortgage-backed securities: U.S. government agency
obligations issued by U.S. government agencies and U.S. government-sponsored agencies, including
but not limited to, Small Business Administration “Guaranteed Loan Pool Certificates,” U.S.
Maritime Administration obligations, and Export–Import Bank participation certificates. Include
obligations (other than mortgage-backed securities) issued by the Farm Credit System, the Federal
Home Loan Bank System, the Federal Home Loan Mortgage Corporation, the Federal National
Mortgage Association, the Financing Corporation, Resolution Funding Corporation, the Student
Loan Marketing Association, and FDIC Structured Sale Guaranteed Notes and NCUA Guaranteed
Notes; and
20) other securities (for "other" AFS and HTM securities, please provide the security type in row 22,
currently labeled "Other", adding extra rows below as necessary): all securities that cannot
properly be reported in the categories above.

In circumstances whereby the BHC, IHC or SLHC holds securities in both AFS and HTM categories
within a given asset class, separate each security into separate rows. If using additional rows, BHCs,
IHCs or SLHCs should ensure that the totals sum appropriately) as defined in the FR Y-14Q, Schedule B,
Securities. All BHCs, IHCs or SLHCs should estimate results using the conditions specified in the
macroeconomic scenario. Securities should correspond with where the reporter has classified the
asset on the balance sheet of the FR Y-9C.
For the 2019 CCAR cycle (data as of December 31, 2018), institutions should continue to report subschedules A.3.b – A.3.e. Starting from 2020 CCAR cycle (data as of December 31, 2019), institutions
that have not adopted ASU 2016-13 should continue to report sub-schedules A.3.b – A.3.e; whereas
institutions that have adopted ASU 2016-13 should report sub-schedules A.3.d - A.3.g, and subschedules A.3.d and A.3.e should only be filled out for AFS and Equity securities. 23

Upon full adoption of ASU 2016-13, FR Y-14A sub-schedules A.3.b and A.3.c will be eliminated, and subschedules A.3.d and A.3.e will be renamed and revised to exclude HTM securities.
23

70

A.3.b—High-Level OTTI Methodology and Assumptions for AFS and HTM Securities by
Portfolio
Large and noncomplex firms are not required to complete this subschedule.

Complete the unshaded cells in the table provided. In the “Threshold for Determining OTTI” column,
report either the price-based threshold, the ratings-based threshold, the cash flow model-based
threshold, or other threshold. Report the aggregate cumulative lifetime loss on underlying collateral
(% original balance) as the total undiscounted loss amount (including both historical and projected
losses) for the underlying collateral as a percentage of original principal balance of the securities
aggregated by portfolio. In the “discount rate methodology” column, state whether a market-based or
accounting-based (e.g., book /purchase price) discount is used. In the final three columns: provide the
name(s) of any vendor(s) and any vendor models that are used, indicate whether all securities were
reviewed for potential OTTI for stress testing and provide the macro-economic and financial variables
used in loss estimation.

A.3.c—Projected OTTI for AFS and HTM Securities by Portfolio
Provide the credit loss portion and non-credit loss portion of projected OTTI (for relevant portfolios)
for the quarters detailed in the tables provided. Values should be quarterly, not cumulative.
Institutions that have adopted ASU 2016-01, which includes provisions governing the accounting for
investments in equity securities, should continue to report the “Actual Amortized Cost” field for equity
securities in this schedule. However, all other fields in this schedule for equity securities should be left
blank.

OTTI related to the security’s credit loss is recognized in earnings, whereas the OTTI related to other
factors (defined as the non‐credit loss portion) is included as part of a separate component of other
comprehensive income (OCI). For only those securities determined to be other-than-temporarily
impaired, BHCs and IHCs should provide both projected losses that would be recognized in earnings
and any projected losses that would be captured in OCI. Amortized Cost should represent all Securities
held, regardless of if they are impaired or not. OTTI values should be stated as positive values.
A.3.d— Projected OCI and Fair Value for AFS and Impaired HTM
This Schedule must be completed for all BHCs, SLHCs and IHCs regardless of subjectivity to the
advanced approaches rule. Institutions that have adopted ASU 2016-01 should continue to report the
“Fair Market Value,” “Beginning Fair Market Value,” and “Fair Value Rate of Change” fields for equity
securities in this schedule. However, all “Projected OCI” fields in this schedule for equity securities
should be left blank.
The “Fair Market Value” column is the end-of-quarter fair value of the portfolio assets for the
reporting quarter.

The “Beginning Fair Market Value” in each column for the projected quarters represents the
beginning-of-quarter fair value of the AFS and impaired HTM portfolio assets evaluated during the
projected quarter. For avoidance of doubt, Securities purchased in the middle of the quarter should be
accounted for in the Beginning Fair Market Value of the subsequent quarter.
The “Fair Value Rate of Change” is the weighted average percent change in fair value over the quarter
for assets projected to be held at the beginning and end of the relevant quarter. (The “Fair Value Rate
of Change” is not a ratio of projected OCI to Beginning Fair Market Value). The Fair Value Rate of
Change should represent the change in price of the assets whereby the change in fair value does not
71

include amortizations or paydowns. Reinvested assets should be included if the securities were held
at the beginning and end of the relevant quarter.

The “Projected OCI” in each column represents the pre-tax incremental change in Accumulated Other
Comprehensive Income during the period due to changes in the fair value of the securities in the
portfolio and may also reflect changes in amortized cost, including changes due to amortization and
accretion, or any other anticipated factors affecting the amortized cost amounts of AFS and impaired
HTM holdings. Future OCI may include fair value gains and losses on new instruments if reinvestments are anticipated. These columns, including the “Total Projected OCI in all Quarters”, may be
affected by changes in a securities' amortized cost due to a projected experience of OTTI and estimate
of OTTI write-down for a given quarter.
A.3.e—Actual AFS and HTM Fair Market Value Sources by Portfolio
Large and noncomplex firms are not required to complete this subschedule.

Provide information on the sources of actual fair market values as of the reporting date. In the
“Principal Market Value Source” column, state whether a vendor or proprietary model is used. If using
a third party vendor, provide the name of the vendor. BHCs, SLHCs and IHCs should also indicate how
often securities are normally marked to market (e.g., daily, weekly, quarterly, etc.).

Institutions that have adopted ASU 2016-01 should continue to report all columns for equity securities
in this schedule.

A.3.f – Expected Credit Loss and Provision for Credit Loss - HTM securities
Instituions should provide the following information on HTM securities on this subschedule:

The “Total Allowance for Credit Loss” column is the total allowance for HTM securities as of the report
date (i.e., PQ0).
The “Provision for Credit Loss” column is the provision for HTM securities during the quarter.
A.3.g – Expected Credit Loss and Provision for Credit Loss - AFS securities
Instituions should provide the following information on AFS securities on this subschedule:

The “Total Allowance for Credit Loss” column is the total allowance for AFS securities as of the report
date (i.e., PQ0).
The “Expected credit loss before applying the fair value floor” column is expected credit losses as
defined by ASU 2016-13 and before applying the fair value floor that limits the allowance for credit
losses to the amount by which fair value is below amortized cost.
The “Provision for Credit Loss” column is the provision for AFS securities during the quarter.

Supporting documentation:
Please refer to Appendix A: Supporting Documentation for guidance on providing supporting
documentation.
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A.4 Trading
Only the BHCs, IHCs and SLHCs subject to the market shock scenario are required to complete
this sub-schedule.
The Trading sub-schedule collects firm-wide trading profit and loss (P/L) results decomposed into the
various categories listed (e.g., Equities, FX, Rates) as of a date specified by the Federal Reserve or
another recent reporting date prior to the supplied as-of date as appropriate (see When to Report
section of the General Instructions for additional detail). These categories are not meant to denote lines
of business or desks, but rather firm-wide totals by risk. The decomposition of losses into risk areas
should sum to equal the total trading mark-to-market (MTM) loss reported on the income statement.
Report total P/L for the entire scenario horizon. When reporting P/L numbers, report profits as
positive numbers and losses as negative numbers.
Column Instructions

Column A Firmwide Trading
Report firm-wide total trading profit and loss for the entire scenario horizon. Do not include P/L
related to CVA hedges in this column.
Column B Firmwide CVA Hedges
Report firm-wide total P/L related to the Credit Value Adjustment (CVA) hedges.

Column C Firmwide Total
Contains the sum of the P/L related to the trading exposures and Credit Value Adjustment (CVA)
hedges reported in columns (A) and (B).
Line item Instructions
The categories are not meant to denote lines of business or desks, but rather firmwide totals by risk.
Categorization matches that on the FR Y-14Q. See FR Y-14Q Trading Schedule instructions for
additional detail.
Line item 1 Equity
Contains the sum of the contributions to P/L from exposures associated with firmwide Equity risk
reported in items 1A through 1I. No input required.
Line item 1A Equity: Delta/Gamma
Report the contribution to P/L from changes in Equity prices.

Line item 1B Equity: Vega
Report the first order contribution to P/L from changes in Equity volatility.

Line item 1C Equity: Dividends
Report the contribution to P/L from changes in dividend yields.

Line item 1D Equity: Correlation
Report the contribution to P/L from changes in Equity correlation.
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Line item 1E Equity: Vanna (dVega/dSpot)
Report the contribution to P/L from Equity volatility given changes in Equity prices.

Line item 1F Equity: Volgamma (dVega/dVol)
Report the second order contribution to P/L from changes in Equity volatility.
Line item 1G Equity: Skew (moneyness)
Report the contribution to P/L from changes in Equity volatility skew.

Line item 1H Equity: Higher Order
Report other higher order contributions to P/L from changes in Equity related risks not included in
items 1A through 1G.
Line item 1I Equity: Other
Report contributions to P/L from changes in other Equity related risks not included in items 1A
through 1H. Please provide detailed description of Other P/L components in firm documentation.

Line item 2 FX
Contains the sum of contributions to P/L from exposures associated with firmwide FX risk reported in
items 2A through 2D. No input required.
Line item 2A FX: Delta/Gamma
Report the total contribution to P/L from changes in FX rates.

Line item 2B FX: Vega
Report the total contribution to P/L from changes in FX volatility.

Line item 2C FX: Higher Order
Report other higher order contributions to P/L from changes in FX related risks not included in items
2A through 2B.
Line item 2D FX: Other
Report contributions to P/L from changes in other FX related risks not included in items 2A through
2C. Please provide detailed description of Other P/L components in firm documentation.

Line item 3 Rates
Contains the sum of the contributions to P/L from exposures associated with firmwide Rates risk
reported in items 3A through 3H. No input required.
For Agency and Muni products, the P/L related to interest rates risk should be reported in this
section.
Line item 3A Rates: Delta/Gamma
Report the total contribution to P/L from changes in interest rates.

Line item 3B Rates: Vega
Report the total contribution to P/L from changes in interest rate volatility.

Line item 3C Rates: Swap Spreads
Report the total contribution to P/L from changes in interest rate swap spreads.
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Line item 3D Rates: Basis Spreads
Report the total contribution to P/L from changes in interest rate basis spreads.

Line item 3E Rates: Cross Currency Basis
Report the total contribution to P/L from changes in cross currency basis spreads
Line item 3F Rates: Inflation
Report the total contribution to P/L from changes in inflation rates.

Line item 3G Rates: Higher Order
Report higher order contributions to P/L from changes in interest rates related risks not included in
items 3A through 3F.

Line item 3H Rates: Other
Report contributions to P/L from changes in other interest rate related risks not included in items 3A
through 3G. Please provide detailed description of Other P/L components in firm documentation.

Line item 4 Commodities
Contains the sum of the contributions to P/L from exposures associated with firmwide Commodities
risk reported in items 4A through 4M. No input required.

Line items 4A through 4K
Report the total contribution to P/L from changes in risks associated with each product category, e.g.
report P/L related to changes in prices and volatility of Oil products under the Oil Products category.

Line item 4L Commodities: Higher Order
Report higher order contributions to P/L from changes in Commodities related risks not included in
items 4A through 4K.

Line item 4M Commodities: Other
Report contributions to P/L from changes in other Commodities related risks not included in items 4A
through 4L. Please provide detailed description of Other P/L components in firm documentation.

Line item 5 Securitized Products
Contains the sum of the contributions to P/L from exposures detailed on the Securitized Products and
Agencies sub-schedules of the FR Y-14Q Trading Schedule reported in items 5A through 5J. No input
required..
Line items 5A through 5G
Report the total contribution to P/L from changes in the values of each product category.

Line item 5H Securitized Products: Agencies
Report the total contribution to P/L from changes in Agency OAS/credit risks.

Line item 5I Securitized Products: Higher Order
Report higher order contributions to P/L from changes in Securitized Products related risks not
included in items 5A through 5H.
Line item 5J Securitized Products: Other

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Report contributions to P/L from changes in other Securitized Products related risks not included in
items 5A through 5I. Please provide detailed description of Other P/L components in firm
documentation.

Line item 6 Other Credit
Contains the sum of the contributions to P/L from all credit products in items 7, 8, 9, and 10 through
14. No input required.

Line item 7 Corporate Credit (Advanced)
Contains the sum of the contributions to P/L from corporate credit products in Advanced Economies,
which are reported in items 7A through 7I. No input required. Reference the Regional Groupings
section for the list of countries designated as Advanced Economies.
Line items 7A through 7H
Report the total contribution to P/L from changes in corporate credit risks associated with each
product category.

Line item 7I Corporate Credit (Advanced): Other/Unspecified
Report contributions to P/L from changes in corporate credit risk to products not included in items
7A through 7H. Please provide detailed description of Other P/L components in firm documentation.
Line item 8 Corporate Credit (Emerging Markets)
Contains the sum of the contributions to P/L from corporate credit products in Emerging Markets,
which are reported in items 8A through 8I. No input required. Emerging Markets encompass all
countries not defined as Advanced Economies in the Regional Groupings section.
Line items 8A through 8H
Report the total contribution to P/L from changes in corporate credit risks associated with each
product category.

Line item 8I Corporate Credit (Emerging Markets): Other/Unspecified
Report contributions to P/L from changes in corporate credit risk to products not included in items
8A through 8H. Please provide detailed description of Other P/L components in firm documentation.

Line item 9 Sovereign Credit
Contains the sum of the contributions to P/L from sovereign credit risks, which are included in items
9A through 9G. No input required.
Line items 9A through 9g
Report the total contribution to P/L from changes in sovereign credit risks associated with each
regional category.
Line item 10 Munis
Report the total contribution to P/L from changes in municipal credit risks.
Line item 11 ARS
Report the total contribution to P/L from changes in ARS credit risks.

Line item 12 Base Correlation
Report the total contribution to P/L from changes in credit correlation.
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Line item 13 Other Credit: Higher Order
Report higher order contributions to P/L from changes in traded credit related risks not included in
items 6 through 10.

Line item 14 Other Credit: Other
Report contributions to P/L from changes in other traded credit related risks not included in items 6
through 13. Please provide detailed description of Other P/L components in firm documentation.
Line item 15 Private Equity
Contains the sum of the contributions to P/L from Private Equity exposures included in items 15A
through 15C.

Line item 15A Private Equity: Funded
Report the contribution to P/L from funded exposures detailed on the Private Equity Sub-schedule of
the FR Y-14Q Trading Schedule.

Line item 15B Private Equity: Unfunded
Report the contribution to P/L from unfunded commitments reported on the Private Equity Subschedule of the FR Y-14Q Trading Schedule.

Line item 15C Private Equity: Other
Report contributions to P/L from other private equity exposures not included in items 15A and 15B.
Please provide detailed description of Other P/L components in firm documentation.
Line item 16 Other Fair Value Assets
Contains the sum of the contributions to P/L from other fair value exposures included in items 16A
through 16C.

Line item 16A Other Fair Value Assets: Debt
Report the contribution to P/L from debt exposures detailed on the Other Fair Value Assets Subschedule of the FR Y-14Q Trading Schedule. Please provide detailed description of these exposures in
firm documentation.

Line item 16B Other Fair Value Assets: Equity
Report the contribution to P/L from equity exposures detailed on the Other Fair Value Assets Subschedule of the FR Y-14Q Trading Schedule. Please provide detailed description of these exposures in
firm documentation.
Line item 16C Other Fair Value: Other
Report contributions to P/L from other OFVA exposures not included in items 16A and 16B. Please
provide detailed description of Other P/L components in firm documentation.

Line item 17 Cross Asset Terms
Report the contribution to P/L from intra-asset risks attributable to the co-movement of multiple
asset classes. For example, an equity option paying off in a foreign currency would have both Equity
and FX risk. The P/L due to this co-dependence would be entered into item 17and should not be
divided among the individual categories listed in items 1 through 2D.
Line item 18 Total

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Contains the sum of the subtotals in items 1 through 6 and 15 through 17. The sum of the totals in
columns A and B must equal line 58, Trading mark-to-market (MTM) loss, reported on the Income
Statement sub-schedule of this Schedule.
Supporting Documentation
Please refer to Appendix A: Supporting Documentation for guidance on providing supporting
documentation.

Firms should also supply any additional information regarding the Trading P&L attribution
submission in their supporting documentation, including a description of items included in the Other
categories within each asset class.

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A.5 Counterparty Credit Risk (CCR)
The CCR sub-schedule collects projected counterparty credit losses as of a date specified by the Federal
Reserve. Losses should be reported as positive values and gains should be reported as negative
values..
Line item 1 Issuer Default Losses (Trading book)
Report losses arising from potential default of the issuers of securities held in the trading book.

Line item 1a Issuer Default losses from securitized products (Trading book)
Report losses arising from potential default of the issuers of securitized products, including RMBS,
CMBS, and other securitized products as specified on the Securitized Products Sub-schedule of the FR
Y-14Q Trading Schedule.

Line item 1b Issuer Default losses from other credit sensitive instruments (Trading book)
Report losses arising from potential default of the issuers of all other credit sensitive instruments
(i.e., all products considered in Trading IDR losses other than securitized products), such as
sovereigns, advanced economy corporate credits, and emerging market corporate credits.

Line item 2 Counterparty Credit MTM Losses (CVA Losses)
Report Counterparty Credit MTM Losses. Report total losses as equivalent to the BHC's or IHC’s or
SLHC’s calculation of aggregate stressed CVA less unstressed CVA for each scenario. This figure, the
sum of items 2a and 2b should correspond to the difference between aggregate stressed CVA and
aggregate unstressed CVA, as reported in FR Y-14Q Schedule L – Counterparty, Sub-schedule 1.e, for all
scenarios.
Line item 2a Counterparty CVA losses
Report Counterparty CVA losses.

Line item 2b Offline Reserve CVA Losses
Report CVA losses that result from offline/additional CVA reserve.

Line item 3 Counterparty Default Losses
Report losses arising from potential default of one or more counterparties.

Line item 3a Impact of Counterparty Default Hedges
Report the reduction to Counterparty Default losses reported in item 3 due to the gains from single
name CDS hedges (as defined in Schedule L of the FR Y-14Q) of defaulting counterparties.

Line item 4 Other Counterparty losses
Report other counterparty losses not reported in items 1, 2 or 3 above, as required by CCAR
instructions.
Line Item 5 Funding Valuation Adjustment Losses
Report funding valuation adjustment losses.

Supporting Documentation
Please refer to Appendix A: Supporting Documentation.

A.6 BHC or IHC or SLHC Operational Risk Scenario Inputs and Projections
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Operational risk losses are defined in the Revised Capital Framework as losses arising from inadequate
or failed internal processes, people and systems, or from external events. Operational risk losses
include legal losses but exclude boundary events. Boundary events are operational losses that could
also be classified as credit event losses. An operational loss is defined as a financial loss (excluding
insurance or tax effects) that results from an operational loss event and includes all expenses
associated with an operational loss event except for opportunity costs, forgone revenue, and costs
related to risk management and control enhancements implemented to prevent future operational
losses. An operational loss event is defined as a financial loss that results from a risk exposure to the
firm. Some examples of operational loss events that BHCs, SLHCs and IHCs may consider are losses
related to improper business practices (including class action lawsuits), execution errors, cyber
security breaches, natural disasters, and fraud. Operational risk loss projections should be included in
the PPNR Projections sub-schedule in line 29, Operational Risk Expense.
See Schedule E – Operational Risk for additional operational risk reporting requirements.

Definitions

Refer to the following definitions when completing the five Operational Risk Scenario Inputs and
Projections sub-schedule
1. Risk Segment: The BHC’s, SLHC’s or IHC’s internal classification of operational risk
into granular risk categories used for risk management and operational risk loss
projection purposes.

2. Loss Projection: Loss estimates for each of the five Scenarios generated by different
methodologies such as statistical models, scenario analysis, historical averages, etc.

3. Dollar Contribution to Operational Loss Projection (FR Y14 A Schedule 1.6): For each risk
segment, report the projected operational loss amount. The total of all risk segments for each
CCAR Scenario should agree to the projected “Operational risk expense” amount included in
Line 29 in the Scenario’s PPNR Projections sub-schedule.

Sub-schedule Instructions

The BHC, SLHC and IHC Operational Risk Scenario Inputs and Projections sub-schedule collects
information about the composition of the operational risk loss projections. Each reporting institution
should identify the operational risks to which it is exposed, develop and define the risk segments that
represent the firm’s risks, and project operational losses using relevant data. Data can include
external data, internal data, scenario analysis, risk assessment, etc. As appropriate, quantitative
methodologies may be used to convert relevant data into loss projections. The overall Operational
Risk loss projections should include input for each risk segment. Reporting institutions are expected to
provide the type of data, a brief description of the loss event, how it was categorized (risk segment),
and the total loss projection by risk segment.

Loss Projections based on Legal Reserves and Settlements

As part of the overall Operational Risk loss projections, BHCs, SLHCs and IHCs should report the
potential impact of losses resulting from a firm’s actions to prevent or mitigate an operational loss
settlement with clients, or to prevent future legal action. Each of the Operational Risk loss projections
in each of the required CCAR Scenarios should include all projected settlements, make-whole
payments, payouts that satisfy adverse legal rulings, and other legal losses if they are not covered on
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the PPNR Projections Sub-schedule under items 14N and 30 (Provisions to Repurchase Reserve /
Liability for Residential Mortgage Representations and Warranties). If specifically linked to
operational risk, BHCs and IHCs should include all legal consultation fees, retainer fees, and
provisions to the legal reserve within the Operational Risk loss projections.

Unrelated Professional Services

The cost of outside consulting, routine “business as usual” legal expenses, external audit, and other
professional services that are unrelated to operational risk should be included in item 31
(Professional and Outside Services Expenses) on the PPNR Projections Sub-schedule.
Supporting documentation:
Please refer to Appendix A: Supporting Documentation.
A.7 Pre-Provision Net Revenue (PPNR)
A. General Technical Details
This section provides general guidance and data definitions for both PPNR sub-schedules included in
the Summary Schedule: PPNR Projections sub-schedule and PPNR Net Interest Income (NII) subschedule. Both sub-schedules are described in detail below.

Certain commonly used terms and abbreviations, including PPNR, are defined at the end of this
section. Other definitions are embedded in the Schedule. Undefined terms should be assumed to
follow FR Y-9C definitions. In cases where FR Y-9C guidance is unavailable, BHCs, SLHCs and IHCs
should use internal definitions and include information about the definitions used in the Supporting
Documentation Instructions for FR Y-14A projections.

All line item definitions and identification numbers are consistent between the FR Y-14A and FR Y14Q and data should be reported accordingly. Where specific FR Y-14 PPNR and/or FR Y-9C guidance
exists for business line and/or other items, provide both historical and projections data consistently
throughout time in accordance with the instructions. If a BHC, SLHC or IHC has not done so in prior
filings, restate and resubmit. If a BHC, SLHC or IHC is unable to consistently adhere to definitions, it
can request an exemption.
All quarterly figures should be reported on a quarterly basis (not on a year-to-date basis).

Provide data for all non-shaded cells, except where the data requested is optional. The BHC,
SLHC or IHC is not required to populate cells shaded gray.

If there are no data for certain numerical fields, then populate the fields with a zero (0). If the fields
are optional and a BHC, SLHC or IHC chooses not to report data, leave the fields blank. For
numerical fields requesting information in percent (e.g. average rates earned), use standard format
where .01 = 1%. Do not use non numerical characters in numerical fields.
If there is no information for certain descriptive fields, then populate the fields with “N/A.” Do not
leave descriptive fields blank.

The BHCs, SLHCs or IHCs need to ensure that (a) revenues and expenses reported always reconcile on
a net basis to FR Y-9C, Schedule HI, item 3 plus item 5.m minus 7.e plus item 7.c.(1) minus item 40 of
PPNR Projections sub-schedule (note that this does not include losses resulting from the trading shock
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exercise), (b) Net Interest Income is equal between the PPNR Projections and PPNR Net Interest
Income sub-schedules, and that (c) Average balances reported for the purposes of the PPNR Net
Interest Income sub-schedule equal FR Y-9C, Schedule HC-K, item 5 for average assets and an average
of FR Y-9C, Schedule HC, item 21 for average liabilities. BHCs, SLHCs and IHCs should follow the same
guidance when restating data to correct any errors either internally identified or identified by the
Federal Reserve.
Materiality Thresholds
All BHCs, SLHCs and IHCs should complete both sub-schedules.

Report data for all quarters for a given business segment in the PPNR Projections sub-schedule if the
total revenue of that business segment (calculated as the sum of net interest income and noninterest
income for that segment), relative to total revenue of the BHC, SLHC or IHC exceeded 5 percent in any
of the most recent four actual quarters as provided by the BHC, SLHC or IHC in the FR Y-14Q.

Net Interest Income: Primary and Supplementary Designation
BHCs, SLHCs and IHCs are expected to report all line items for all sub-schedules subject to applicable
thresholds as detailed in the instructions. In addition, for all BHCs, SLHCs and IHCs that are required to
complete the PPNR Net Interest Income sub-schedule, the PPNR Net Interest Income sub-schedule
should be designated as “Primary Net Interest Income.” The PPNR Projections Sub-schedule for such
BHCs, SLHCs and IHCs will be “Supplementary Net Interest Income” by default. For BHCs, SLHCs and
IHCs that are not required to complete the PPNR Net Interest Income sub-schedule the PPNR
Projections Sub-schedule should be designated as “Primary Net Interest Income.” PPNR Net Interest
Income Sub-schedule will be “Supplementary Net Interest Income” for such BHCs, SLHCs and IHCs by
default, but is optional. Note that this designation would refer only to the net interest income portion of
the sub-schedules.
B. Commonly Used Terms and Abbreviations

Credit cards: Unless specified otherwise, use the same definitions as provided in the FR Y-14M Credit
Card schedule
Domestic and International Revenues: Report domestic and international revenues as reported on
the FR Y-9C.
Pre-provision Net Revenue (PPNR): Sum of net interest income and noninterest income net of
noninterest expense, with components expected to reconcile with those reported in the FR Y-9C
when adjusted for certain items. As presented on the PPNR schedules, the adjustments include
exclusions of Valuation Adjustment for BHC’s and IHC’s debt under fair value option (FVO), goodwill
impairment, loss resulting from trading shock exercise (if applicable), as well as adjustments related
to operational risk expense required for PPNR purposes. For the related items, reference the PPNR
Projections sub-schedule and related instructions for the items 29, 40-42. Gains and losses on AFS
and HTM securities, including other than temporary impairments (OTTI) estimates, are not a
component of PPNR. 24 All revenue and expenses related to mortgage servicing rights (MSRs) are
components of PPNR to be reported in the associated noninterest income and noninterest expense
line items on the PPNR schedules. Total Loans Held for Sale and Loans Accounted for under the Fair
Value Option (item 57 of the Income Statement sub-schedule) are excluded only if they are a result
Institutions that have adopted ASU 2016-13 should not report gains and losses on AFS and HTM securities,
including changes in credit loss provisioning, as a component of PPNR.

24

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of a market shock exercise. Other Losses (item 66) are excluded as applicable and are expected to be
infrequent.
Revenues: Sum of net interest income and noninterest income adjusted for selected exclusions, as
reported on line item 27 of the PPNR Projections sub-schedule.

Run-Off or Liquidating Businesses: operations that do not meet an accounting definition of
“discontinued operations” but which the BHC, SLHC or IHC intends to exit. In order to facilitate the
calculation of the proper net interest income on the Net Interest Income sub-schedule, report total
balances related to discontinued operations as a negative number in “Other” in items 15 and 38 and
the corresponding average rates earned in items 31 and 46. BHCs and IHCs should provide a detailed
listing of the type (by corresponding line item on the Net Interest Income sub-schedule) of such
balances reported as negative items in “Other” and the corresponding rates in the submission
documentation.

A.7.a—PPNR Projections Sub-schedule

The PPNR Projections sub-schedule is based on standardized reporting of each component of PPNR,
using business segment/line views as discussed below. If there is a difference between the FR Y-14
standardized reporting requirements and the BHCs’ or IHCs’ internal view used for internal capital
planning purposes, the BHCs or IHCs should report data in the PPNR sub-schedules only per the
standardized FR Y-14 requirements. The BHCs, SLHCs and IHCs are encouraged to provide data
consistent with their own internal view in supporting documentation, accompanying the FR Y-14A
Projections and discuss data differences. If the BHCs, SLHCs or IHCs are unable to comply with the
requirements, they can request a temporary exemption. This guidance applies to PPNR
Submission/Projections and PPNR Net Interest Income sub-schedules.

Revenue Components
Revenue items are divided into net interest income and noninterest income, with totals expected to
reconcile with what would be reported in the FR Y-9C when adjusted for Valuation Adjustment for
firm’s own debt under fair value option (FVO), loss resulting from trading shock exercise (if
applicable), and operational risk expense adjustments required for PPNR purposes. For related
items, reference PPNR Projections sub-schedule and related instructions for line items 29, 40, and
42. In the documentation supporting the FR Y-14A PPNR submission, BHCs and IHCs are encouraged
to discuss operational risk losses reported as contra-revenues for FR Y-9C purposes and their
reallocation to Operational Risk expense in accordance with the PPNR instructions. Do not report
gains and losses on AFS and HTM securities, including other than temporary impairments (OTTI)
estimates, as a component of PPNR. 25

Report all items either in the segments that generated them and/or segments that they were
allocated to through funds transfer pricing (FTP). Net interest income allocation to the defined
segments should be based on the cost of funds applicable to those segments as determined by the
BHC, SLHC or IHC. Supporting Documentation instructions regarding methodology used should be
provided in the memo required with the FR Y-14A Projections. Business segments and related subcomponents do not have to correspond to but may include certain line items on the FR Y-9C
schedule. The Business segment structure of the sub-schedule is defined by product/service (e.g.,
credit cards, investment banking) and client type (e.g., retail, medium size businesses); it is not
Institutions that have adopted ASU 2016-13 should not report gains and losses on AFS and HTM securities,
including changes in credit loss provisioning, as a component of PPNR.

25

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defined by client relationship.

BHCs, SLHCs and IHCs are encouraged to note which line items contain Debit Valuation Adjustments
(DVA) and/or Credit Valuation Adjustments (CVA) (note: these are different from fair value
adjustment on the BHC's, SLHC’s or IHC’s own debt under the Fair Value Option (FVO) which is
excluded from PPNR by definition), including amounts if available, and whether these are generated
with the purpose to generate profit.

All revenue and expenses related to mortgage servicing rights (MSRs) and the associated
noninterest income and noninterest expense line items should be evolved over the nine quarter
projection horizons, and reported in the pre-provision net revenue (PPNR) schedules.

Gains or losses on loans held for sale and loans accounted for under the fair value option (HFS/FVO
loans) should be reported in the relevant items on the PPNR Projections Sub-schedule in
accordance with the BHC’s, SLHC’s or IHC’s normal accounting procedures. Starting in January
2014, all BHCs, SLHCs and IHCs should project gains or losses on HFS/FVO loans for all nine
quarters using only the macroeconomic scenario without reference to the global market shock.

Business Segment Definitions
Subject to applicable thresholds, reporting of net interest income and noninterest income items is
requested based on a business segment/line view, with business segments/lines defined as
follows:
•

•

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

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

Net Interest Income by Business Segment (unless specified otherwise, all numbers are global).

Line item 1 Retail and Small Business
This item is a shaded cell and is derived, per column, from the sum of items 1A and 1G.

Report in the appropriate sub-item all net interest income related to retail and small business banking
and lending, including both ongoing as well as run-off and liquidating businesses 26. Exclude any
revenues related to Wealth Management/Private Banking (WM/PB) clients even if they are internally
classified as retail. BHCs, SLHCs or IHCs may include such revenues in WM/PB line items instead. In case
of WM/PB mortgage repurchase contra-revenues, if any, report them as outlined in the PPNR Projection
26

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

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sub-schedule.

Line item 1A Domestic
This item is a shaded cell and is derived, per column, from the sum of items 1B through 1F.

Line item 1B Credit and Charge Cards
Report net interest income from domestic BHC, SLHC or IHC issued credit and charge cards to retail
customers including those that result from partnership agreements. May include revenue that is
generated on domestic accounts due to foreign exchange transactions. Exclude the following:
• other unsecured borrowing and debit cards;
• small business cards (report in Other Retail and Small Business Lending, item 1F);
• wholesale and commercial cards (report in Treasury Services, item 8).
• Cards to Wealth Management/Private Banking clients (report in Wealth Management/Private
Banking, line 19B)
Line item 1C Mortgages
Report net interest income from domestic residential mortgage loans offered to retail customers.
Line item 1D Home Equity
Report net interest income from domestic home equity loans and lines of credit
(HELOANs/HELOCs) provided to retail customers.

Line item 1E Retail and Small Business Deposits
Report net interest income from domestic branch banking and deposit-related products and
services provided to retail and small business customers. Include debit card revenues in this line.
May include revenue that is generated on domestic accounts due to foreign exchange transactions.
This item does not include any lending revenues.

Line item 1F Other Retail and Small Business Lending
Report net interest income from other domestic retail and small business lending products and
services. These include, but are not limited to, small business cards, loans, auto loans, student loans,
or personal unsecured credit. All domestic lending revenues not captured in Credit Cards, Mortgages,
and Home Equity should be reported here.

Line item 1G International Retail and Small Business
Report net interest income from international retail and small business. Includes, but is not limited to,
all international revenues from credit/charge/debit cards, mortgages, home equity, branch and
deposit services, auto, student, and small business loans.

Line item 2 Commercial Lending
Report net interest income from lending products and services provided to business, government, notfor-profit, and other institutional entities of medium size, as well as to commercial real estate investors
and owners. Exclude treasury, deposit, and investment banking services.

Line item 3 Investment Banking
Report in the appropriate sub-item all net interest income generated from investment banking services
provided to business and institutional entities of both medium and large size. Include revenues from
new issue securitizations for third parties. Business lines are defined as follows:
• Advisory: Corporate strategy and financial advisory, such as services provided for mergers and
acquisitions (M&A), restructuring, financial risk management, among others.
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•
•
•

Equity Capital Markets: Equity investment banking services (e.g., IPOs or secondary offerings).
Debt Capital Markets: Generally non-loan debt investment banking services.
Syndicated/Corporate Lending: Lending commitments to larger corporate clients, including event
or transaction-driven lending (e.g., to finance M&A, leveraged buyouts, bridge loans). Generally, all
syndicated lending origination activity should be included here (not in Commercial Lending).

Line item 4 Merchant Banking/ Private Equity
Report net interest income from private equity (PE), real estate, infrastructure, and principal
investments in hedge funds. May include principal investment related to merchant banking activities.

Line item 5 Sales and Trading
This item is a shaded cell and is derived, per column, from the sum of items 5A and 5B.
Report in the appropriate sub-item all net interest income generated from sales and trading activities.
Any interest income from carry should be included in Sales & Trading net interest income. May include
short-term trading made for positioning or profit generation related to the Sales & Trading activities in
this line item.
Line item 5A Prime Brokerage
Report net interest income generated from securities financing, securities lending, custody, clearing,
settlement, and other services for hedge funds and other prime brokerage clients. Include all prime
brokerage revenues in this line and not in any other business segments/lines.
Line item 5B Other
Report net interest income from all other Sales & Trading activities that are not reported in item 5A
above. These include, but are not limited to:
• Equity trading activity not reported under line item 5A Prime Brokerage.
• Fixed income trading (e.g., rates, credits).
• Other: e.g., FX/Currencies and Commodities.

Line item 6 Investment Management
Report all net interest income generated from investment management activities. Business lines are
defined as follows:
• Asset Management: Professional management of mutual funds and institutional accounts.
Institutional clients may include endowments, not-for-profit entities, governments, and others.
• Wealth Management/Private Banking (WM/PB): Professional portfolio management and advisory
services for individuals. Individual clients may be defined as mass market, affluent, and high net
worth. Activities may also include tax planning, savings, inheritance, and wealth planning, among
others. May include deposit and lending services to WM/PB clients here and retail brokerage
services for both WM/PB and non WM/PB clients.
Line item 7 Investment Services
Report all net interest income generated from investment servicing. Exclude prime brokerage
revenues. Business lines are defined as follows:
• Asset Servicing: Custody, fund services, securities lending, liquidity services, collateral
management; and other asset servicing. Include record keeping services for 401K and employee
benefit plans, but exclude funding or guarantee products offered to such clients.
• Issuer Services: Corporate trust, shareowner services, depository receipts, and other issuer
services.
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•

Other Investment Services: Clearing and other investment services.

Line item 8 Treasury Services
Report all net interest income from cash management, global payments, working capital solutions,
deposit services, and trade finance from business and institutional entities of both medium and large
size. Include wholesale/corporate and commercial cards.
Line item 9 Insurance Services
Report all net interest income from insurance activities including, but not limited to, individual (e.g.,
life, health), auto and home (property and casualty), title insurance and surety insurance, and
employee benefits insurance.

Line item 10 Retirement/Corporate Benefit Products
Report premiums, fees, and other net interest income generated from retirement and corporate benefit
funding products, such as annuities, guaranteed interest products, and separate account contracts. The
fees/revenues that may be recorded here are generally generated as a result of the BHC, SLHC or IHC
accepting risks related to actuarial assumptions or the estimation of market returns where guarantees
of future income streams have been made to clients.

Line item 11 Corporate/Other
Report net interest income associated with:
• Capital and asset-liability management (ALM) activities. Among other items, may include
investment securities portfolios (but not gains and losses on AFS and HTM securities, including
OTTI, 27 as these are excluded from PPNR by definition). Also may include principal investment
supporting the corporate treasury function to manage firm-wide capital, liquidity, or structural
risks.
• Run-off or liquidating businesses 28 (but exclude retail and small business run- off/liquidating
businesses, per Retail and Small Business segment definition)
• Non-financial businesses (e.g., publishing, travel services)
• Corporate support functions (e.g., Human Resources, IT)
• Other non-core revenues not included in other segments (e.g., intersegment eliminations).

Line item 12 Optional Immaterial Business Segments
BHCs, SLHCs and IHCs have the option to report less material business segment revenue in Optional
Immaterial Business Segments. The reported total optional immaterial business segment revenue
relative to total revenue cannot exceed 10 percent. If the total immaterial business segment revenue
relative to total revenue would be greater than 10 percent in any of the most recent four actual
quarters as provided by the BHC, SLHC or IHC in the FR Y-14Q, report data for the largest business
segment among the immaterial business segments for all quarters in the PPNR Projections subschedule such that the amount reported in the Optional Immaterial Business segments line items does
not exceed 10 percent. BHCs, SLHCs and IHCs should provide comprehensive information in the
Supporting Documentation Instructions on which business segments are included in the Optional
Immaterial Business segments line items in both FR Y-14Q and FR Y-14A schedules, their relative
contribution to the totals reported in both schedules and the manner in which the revenues were
projected for FR Y-14A purposes. List segments included in this line item in Footnote 7.
Institutions that have adopted ASU 2016-13 should not report gains and losses on AFS and HTM securities,
including changes in credit loss provisioning, as a component of PPNR.
28 See “Commonly Used Terms and Abbreviations” for the definition.

27

87

Line item 13 Total Net Interest Income
This item is a shaded cell and is derived, per column, from the sum of items 1, 2 through 5, and 6
through 12. Line item 13, per column, should equal item 49 on PPNR NII Sub-schedule, if completed.
Noninterest Income by Business Segment (unless specified otherwise, all numbers are global).
Line item 14 Retail and Small Business
This item is a shaded cell and is derived, per column, from the sum of items 14A and 14T.

Line item 14A Domestic
This item is a shaded cell and is derived, per column, from the sum of items 14B, 14E, 14O, and 14S.

Report in the appropriate sub-item all domestic revenues related to retail and small business banking
and lending, including both ongoing as well as run-off and liquidating businesses 29. Exclude any
revenues related to Wealth Management/Private Banking (WM/PB) clients even if they are internally
classified as retail. BHCs, SLHCs and IHCs may include such revenues in WM/PB line items instead. In
case of WM/PB mortgage repurchase contra-revenues, if any, report them as outlined in the PPNR
Projection sub-schedule.

Line item 14B Credit and Charge Cards
This item is a shaded cell and is derived, per column, from the sum of items 14C and 14D.
Report in the appropriate sub-item all noninterest income generated from domestic BHC, SLHC or
IHC issued credit and charge cards to retail customers including those that result from a
partnership agreements. May include revenue that is generated on domestic accounts due to foreign
exchange transactions and corporate cards. Exclude the following:
• other unsecured borrowing and debit cards;
• small business cards (report in Other Retail and Small Business Lending, item 14S);
• wholesale and commercial cards (report in Treasury Services, item 21);
• Cards to Wealth Management/Private Banking clients (report in Wealth Management/Private
Banking, line 19B)

Line item 14C Credit and Charge Card Interchange Revenues - Gross
Report interchange revenues from all domestic BHC, SLHC or IHC issued credit and charge cards
including those that result from a partnership agreement. Report before any contra-revenues (e.g.,
rewards, etc.).

Line item 14D Other
Report all other fee income and revenue earned from credit and charge cards not captured in item
14C.

Line item 14E Mortgage and Home Equity
This item is a shaded cell and is derived, per column, from the sum of items 14F, 14I and 14N. Report in
the appropriate sub-item noninterest income generated from domestic residential mortgage loans
offered to retail customers and domestic home equity loans and lines of credit (HELOANs/HELOCs)
provided to retail customers.
Line item 14F Production
This item is a shaded cell and is derived, per column, from the sum of items 14G and 14H.

29

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

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Line item 14G Gains/Losses on Sale
Report gains/(losses) from the sale of domestic mortgages and home equity originated through all
production channels (retail, broker, correspondent, etc.) with the intent to sell. Such gains/losses
should include deferred fees and costs that are reported as adjustments to the carrying balance of
the sold loan, fair value changes on loan commitments with rate locks that are accounted for as
derivatives, fair value changes on mortgage loans held-for-sale designated for fair value treatment,
lower-of-cost or market adjustments on mortgage loans held-for-sale not designated for fair value
treatment, fair value changes on derivative instruments used to hedge loan commitments and heldof-sale mortgages, and value associated with the initial capitalization of the MSR upon sale of the
loan.
Line item 14H Other
Report all other fee income and revenue earned from mortgage production not captured in item
14G.

Line item 14I Servicing
This item is a shaded cell and is derived, per column, from the sum of items 14J, 14K, 14L, and 14M.

Line item 14J Servicing & Ancillary Fees
Report fees received from activities relating to the servicing of mortgage loans, including (but not
limited to) the collection principal, interest, and escrow payments from borrowers; payment of taxes
and insurance from escrowed funds; monitoring of delinquencies; execution of foreclosures;
temporary investment of funds pending distribution; remittance of fees to guarantors, trustees, and
others providing services; and accounting for and remittance of principal and interest payments to the
holders of beneficial interests in the financial assets.
Line item 14K MSR Amortization
Include economic amortization or scheduled and unscheduled payments, net of defaults under both
FV and LOCOM accounting methods.

Line item 14L MSR Value Changes due to Changes in Assumptions/Model Inputs/Other Net
of Hedge Performance
Report changes in the MSR value here and not in any other items. Report changes in the MSR hedges
here and not in any other items. Include MSR changes under both FV and LOCOM accounting
methods.
Line item 14M Other
Report all other revenue earned from servicing activities not captured in lines 14J through 14L.

Line item 14N Provisions to Repurchase Reserve/Liability for Residential Mortgage
Representations and Warranties (contra-revenue)
Report provisions to build any non-litigation reserves/accrued liabilities that have been established
for losses related to sold or government-insured residential mortgage loans (first or second lien).
Do not report such provisions in any other items; report them only in line items 14N or 30, as
applicable. Exclude all provisions to litigation reserves/liability for claims related to sold residential
mortgages (report in item 29).

Line item 14O Retail and Small Business Deposits
This item is a shaded cell and is derived, per column, from the sum of items 14P, 14Q and 14R. Report
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in the appropriate sub-item noninterest income from domestic branch banking and deposit-related
products and services provided to retail and small business customers. Include debit card revenues in
this line. May include revenue that is generated on domestic accounts due to foreign exchange
transactions.

Line item 14P Non-Sufficient Funds/Overdraft Fees – Gross
Report noninterest income from fees earned from insufficient fund deposit balances and overdrawn
client deposit accounts. Report before any contra-revenues (e.g., waivers, etc.).
Line item 14Q Debit Interchange – Gross
Report noninterest income from interchange fees earned on debit cards. Report before any contrarevenues (e.g., rewards, etc.).
Line item 14R Other
Among items included here are debit card contra-revenues and overdraft waivers, as applicable.

Line item 14S Other Retail and Small Business Lending
Report noninterest income from other domestic retail and small business lending products and
services. These include, but are not limited to, small business cards, other small business loans, auto
loans, student loans, or personal unsecured credit.

Line item 14T International Retail and Small Business
Report noninterest income from international retail and small business. Includes, but is not limited to,
all revenues from credit/charge/debit cards, mortgages, home equity, branch and deposit services,
auto, student, and small business loans.

Line item 15 Commercial Lending
Report noninterest income from lending products and services provided to business, government, notfor-profit, and other institutional entities of medium size, as well as to commercial real estate investors
and owners. Exclude treasury, deposit, and investment banking services provided to commercial
lending clients.

Line item 16 Investment Banking
This item is a shaded cell and is derived, per column, from the sum of items 16A through 16D. Report
in the appropriate sub-item noninterest income generated from investment banking services provided
to business and institutional entities of both medium and large size. Include revenues from new issue
securitizations for third parties.
Line item 16A Advisory
Corporate strategy and financial advisory, such as services provided for mergers and acquisitions
(M&A), restructuring, financial risk management, among others.
Line item 16B Equity Capital Markets
Equity investment banking services (e.g., IPOs or secondary offerings).
Line item 16C Debt Capital Markets
Generally non-loan debt investment banking services.

Line item 16D Syndicated/Corporate Lending
Lending commitments to larger corporate clients, including event or transaction-driven lending (e.g.,
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to finance M&A, leveraged buyouts, bridge loans). Generally, all syndicated lending origination activity
should be included here (not in Commercial Lending).

Line item 17 Merchant Banking/ Private Equity
This item is a shaded cell and is derived, per column, from the sum of items 17A through 17C.

Report in the appropriate sub-item revenues from the sponsorship of, management of, or from
investing in, distinct long-term investment vehicles, such as real estate funds, private equity funds,
hedge funds or similar vehicles. Also include direct long-term investments in securities and assets
made primarily for capital appreciation, or investments where the BHC, SLHC or IHC is likely to
participate directly in corporate governance. Do not include revenues from sales & trading
operations, corporate lending outside of a fund structure, investing in a HTM or AFS securities
portfolio, brokerage or mutual fund operations.
Line item 17A Net Investment Mark-to-Market
Report the net gain or loss from sale or from the periodic marking to market of Merchant
Banking/Private Equity investments.

Line item 17B Management Fees
Report fees and commissions paid by third parties to the BHC, SLHC or IHC in connection with sale,
placement or the management of above described investment activities.

Line item 17C Other
Report any noninterest income items not included in items 17A and 17B. Also include the BHC’s or
IHC’s proportionate share of the income or other adjustments from its investments in equity method
investees.

Line item 18 Sales and Trading
This item is a shaded cell and is derived, per column, from the sum of items 18A, 18D, 18H, and 18K.
Report in the appropriate sub-item noninterest income generated from sales and trading activities.
Any interest income from carry should be included in Sales & Trading under net interest income. May
include short-term trading made for positioning or profit generation related to the Sales & Trading
activities in this line item.
Line item 18A Equities
This item is a shaded cell and is derived, per column, from the sum of items 18B and 18C.
Line item 18B Commission and Fees
Report commissions and fees. Exclude prime brokerage services.

Line item 18C Other
Report all noninterest income for equities sales and trading, excluding prime brokerage (to be
reported as a separate line item) and excluding commissions and fees. This includes trading profits and
other noninterest non-commission income.

Line item 18D Fixed Income
This item is a shaded cell and is derived, per column, from the sum of items 18E, 18F, and 18G.
Report in the appropriate sub-item commissions, fees, and trading gains and losses on rates, credit,
and other fixed income products. Exclude prime brokerage services.
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Line item 18E Rates
Generally U.S. Treasury, investment grade sovereign, U.S. agency bonds, and interest rate swaps. Rates
revenues related to trading activities outside of the Sales & Trading division need not be included into
the Rates trading in this section, but describe where they are allocated in the BHC’s, SLHC’s or IHC’s
documentation supporting the FR Y-14A submission.

Line item 18F Credit
Generally corporate bonds, loans, ABS, muni, emerging markets, CDS. If a BHC, SLHC or IHC classifies
some of the credit related trading (such as distressed debt) in segments other than “Sales & Trading,” it
can continue to report it as in its internal financial reports but indicate where they are reported in the
documentation supporting FR Y-14A submission.
Line item 18G Other
Report other fixed income products if not included above (e.g., FX/Currencies).

Line item 18H Commodities
This item is a shaded cell and is derived, per column, from the sum of items 18I and 18J.

Line item 18I Commission and Fees
Report commissions, fees, and trading gains and losses on commodity products. Exclude prime
brokerage services.

Line item 18J Other
Report other noninterest income generated from commodity products, excluding prime brokerage
services.

Line item 18K Prime Brokerage
This item is a shaded cell and is derived, per column, from the sum of items 18L and 18M. Report in the
appropriate sub-item noninterest income from securities financing, securities lending, custody,
clearing, settlement, and other services for hedge funds and other prime brokerage clients. Include all
prime brokerage revenues in this line and not in any other business segments/lines.
Line item 18L Commission and Fees
Report commissions and fees on prime brokerage services.

Line item 18M Other
Report other noninterest income generated from prime brokerage services.

Line item 19 Investment Management
This item is a shaded cell and is derived, per column, from the sum of items 19A and 19B. Report in the
appropriate sub-item all noninterest income generated from investment management activities.

Line item 19A Asset Management
Professional management of mutual funds and institutional accounts. Institutional clients may include
endowments, not-for-profit entities, governments, and others.

Line item 19B Wealth Management/Private Banking (WM/PB)
Professional portfolio management and advisory services for individuals. Individual clients may be
defined as mass market, affluent, and high net worth. Activities may also include tax planning, savings,
inheritance, and wealth planning, among others. May include deposit and lending services to WM/PB
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clients here and retail brokerage services for both WM/PB and non WM/PB clients.

Line item 20 Investment Services
This item is a shaded cell and is derived, per column, from the sum of items 20A, 20D, and 20E. Report
in the appropriate sub-item all noninterest income generated from investment servicing. Exclude
prime brokerage revenues.

Line item 20A Asset Servicing
This item is a shaded cell and is derived, per column, from the sum of items 20B and 20C. Report in the
appropriate sub-item all noninterest income from custody, fund services, securities lending, liquidity
services, collateral management, and other asset servicing. Include record keeping services for 401K
and employee benefit plans, but exclude funding or guarantee products offered to such clients.
Line item 20B Securities Lending
Report noninterest income generated from securities lending.

Line item 20C Other
Report all other noninterest income asset servicing, excluding securities lending.

Line item 20D Issuer Services
Corporate trust, shareowner services, depository receipts, and other issuer services.

Line item 20E Other
Report noninterest income from clearing and other investment services not included above.

Line item 21 Treasury Services
Report cash management, global payments, working capital solutions, deposit services, and trade
finance from business and institutional entities of both medium and large size. Include wholesale and
commercial cards.
Line item 22 Insurance Services
Report all noninterest income from insurance activities including, but not limited to, individual (e.g.,
life, health), auto and home (property and casualty), title insurance and surety insurance, and
employee benefits insurance.

Line item 23 Retirement/Corporate Benefit Products
Report premiums, fees, and other noninterest income generated from retirement and corporate benefit
funding products, such as annuities, guaranteed interest products, and separate account contracts. The
fees/revenues that may be recorded here are generally generated as a result of the BHC, SLHC or IHC
accepting risks related to actuarial assumptions or the estimation of market returns where guarantees
of future income streams have been made to clients.
Line item 24 Corporate/Other
Report noninterest income associated with:
• Capital and asset-liability management (ALM) activities. Among other items, may include
investment securities portfolios (but not gains and losses on AFS and HTM securities, including
OTTI, as these are excluded from PPNR by definition). 30 Also may include principal investment

Institutions that have adopted ASU 2016-13 should not report gains and losses on AFS and HTM securities,
including changes in credit loss provisioning, as a component of PPNR.

30

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•
•
•
•

supporting the corporate treasury function to manage firm-wide capital, liquidity, or structural
risks.
Run-off or liquidating businesses12 (but exclude retail and small business run- off/liquidating
businesses, per Retail and Small Business segment definition)
Non-financial businesses (e.g., publishing, travel services)
Corporate support functions (e.g., Human Resources, IT)
Other non-core revenues not included in other segments (e.g., intersegment eliminations).

Line item 25 Optional Immaterial Business Segment
BHCs, SLHCs and IHCs have the option to report less material business segment revenue in separate
line items “Optional Immaterial Business Segments”. The reported total optional immaterial business
segment revenue relative to total revenue cannot exceed 10 percent. If the total immaterial business
segment revenue relative to total revenue would be greater than 10 percent in any of the most recent
four actual quarters as provided by the BHC, SLHC or IHC in the FR Y-14Q, report data for the largest
business segment among the immaterial business segments for all quarters in the PPNR Projections
sub-schedule such that the amount reported in the Optional Immaterial Business segments line items
does not exceed 10 percent. BHCs, SLHCs and IHCs should provide comprehensive information in the
Supporting Documentation on which business segments are included in the Optional Immaterial
Business segments line items in both FR Y-14Q and FR Y-14A schedules, their relative contribution to
the totals reported in both schedules and the manner in which the revenues were projected for FR Y14A purposes. List segments included in this line item in Footnote 7.

Line item 26 Total Noninterest Income
This item is a shaded cell and is derived, per column, from the sum of items 14, 15, 16, 17, 18, 19, 20,
and 21 through 25. Excludes Valuation Adjustment for firm's own debt under fair value option (FVO)
reported in item 40 and the result of trading shock exercise (where applicable), as it is reported in item
42.
Line item 27 Total Revenues
This item is a shaded cell and is derived, per column, from the sum of items 13 and 26.

Noninterest Expense Components
Noninterest Expense figures are to be broken out as detailed on the sub-schedule. The total is
expected to reconcile with what would be reported in the FR Y-9C when adjusted for certain items.
As presented on the PPNR sub-schedules, the adjustments include exclusions of goodwill impairment
and adjustments related to operational risk expense required for PPNR purposes. For the related
items, reference PPNR Projections sub-schedule and related instructions for the line items 29 and 41.
Expense data on the PPNR Submission sub-schedule are only intended to be reported as firm-wide
BHC, SLHC or IHC expenses, with exception of line item 34A, i.e. Marketing Expense for Domestic
Credit Cards. This line item is for Domestic Credit Cards business line only. See the description of
the Domestic Credit Card business line in the Business Segment Definitions section of the
document.

If the Worker’s Compensation expense is an expected item, or is regularly budgeted and paid out
similar to an insurance premium or accrual of agreed-upon expenses, then a BHC, SLHC or IHC
would report it as Compensation expense or line item 28. If the Worker’s Compensation results
from a legal settlement, or is part of a large payout to prevent litigation, solve a complaint, or
satisfy a penalty or fine, then a BHC, SLHC or IHC would report it in line item 29 with Operational
Risk Expenses.
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Line item 28 Compensation Expense
This item is a shaded cell and is derived, per column, from the sum of items 28A through 28E.

Line item 28A Salary
Exclude stock based and cash variable pay compensation and report in items 28D and 28E,
respectively.

Line item 28B Benefits
Exclude stock based and cash variable pay compensation and report in items 28D and 28E,
respectively.

Line item 28C Commissions.
Report commissions only in "Commissions" line item 28C; do not report commissions in any other
compensation line items.

Line item 28D Stock Based Compensation
Report all expenses related to stock based compensation as defined by ASC Topic 718, CompensationStock Compensation (formerly FASB Statement No. 123(R), Shared-Based Payment).

Line item 28E Cash Variable Pay
Report expenses related to all discretionary variable compensation paid (or to be paid) in the form of
cash. Include deferred variable compensation plans not associated with BHC, SLHC or IHC stock.

Line item 29 Operational Risk Expense
This item is a shaded cell and is derived, per column, from the item on the OpRisk Projected Losses
Sub-schedule. All operational loss items, including operational losses that are contra revenue amounts
or cannot be separately identified, should be reported in the operational risk expense. Any legal
consultation or retainer fees specifically linked to an operational risk event should be included in the
Operational Risk Expense. Include all provisions to litigation reserves/liability for claims related to
sold residential mortgages and all litigation settlements and penalties in this line item and not in any
other line item . The reporting of the operational risk expense item will not necessarily be consistent
with FR Y-9C reporting.
Line item 30 Provisions to Repurchase Reserve/Liability for Residential Mortgage
Representations and Warranties
Provisions to build any non-litigation reserves/accrued liabilities that have been established for
losses related to sold or government-insured residential mortgage loans (first or second lien). Do
not report such provisions in any other items; report them only in line items 14N or 30, as
applicable. Exclude all provisions to litigation reserves/liability for claims related to sold residential
mortgages (report in item 29).

Line item 31 Professional and Outside Services Expenses
Among items included are routine legal expenses (i.e., legal expenses not related to operational losses),
audit and consulting fees, and other fees for professional services.
Line item 32 Expenses of Premises and Fixed Assets
Report expenses of premises and fixed assets, as defined in the FR Y-9C, Schedule HI, item 7.b.

Line item 33 Amortization Expense and Impairment Losses for Other Intangible Assets
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Report amortization expense and impairment losses for other intangible assets, as defined in the FR Y9C, Schedule HI, item 7.c.(2).
Line item 34 Marketing Expense
This item is a shaded cell and is derived, per column, from the sum of items 34A and 34B.

Line item 34A Domestic Credit and Charge Card Marketing Expense
Include domestic BHC, SLHC or IHC issued credit and charge cards, as defined in item 1B, including
those that result from a partnership agreement. Include both direct and allocated expenses. Report any
expenses that are made to expand the company’s card member and/or merchant base, facilitate
greater segment penetration, enhance the perception of the company’s credit card brand, and/or
increase the utilization of the existing card member base across the spectrum of marketing and
advertising mediums.
Line item 34B Other
Report all marketing expenses not related to domestic credit and charge cards captured in line
34A.

Line item 35 Other Real Estate Owned Expense
All expenses associated with other real estate owned that would normally be reported in the FR Y-9C,
Schedule HI, item 7.d., ‘‘Other noninterest expense’’.
Line item 36 Provision for Unfunded Off-Balance Sheet Credit Exposures (to build/decrease
item 141 (BHCKB557) in Balance Sheet)
Report the provision for credit losses on off-balance sheet credit exposures normally reported as one
of the items in FR Y-9C, Schedule HI, item 7.d.
Line item 37 Other Noninterest Expense
Provide a further break out of significant items included in Other Noninterest Expense in footnote 4,
such that no more than 5% of Noninterest Expense are reported without further breakout.

Report the line item breakout for the combined 9 quarters of projected “Other noninterest
expense” (line item 37). A quarterly breakout of these data should be included in the Supporting
Documentation.

Line item 38 Total Noninterest Expense
This item is a shaded cell and is derived, per column, from the sum of items 28, 29 through 34, and 35
through 37. Excludes Goodwill Impairment included in item 41.
Line item 39 Projected PPNR
This item is a shaded cell and is derived, per column, from item 27 less 38. By definition, PPNR will
calculate as net interest income plus noninterest income less noninterest expense, excluding items
broken out in items 40 and 41.

Line item 40 Valuation Adjustment for Firm’s Own Debt Under Fair Value Option (FVO)
List segments from which item was excluded in Footnote 9. In footnote 27, list FR Y-9C, Schedule HI
items in which this amount is normally reported and has been excluded from in this reporting view.
Line item 41 Goodwill Impairment
Report impairment losses for goodwill, as defined in the FR Y-9C, Schedule HI, item 7.c.(1). Under
96

GAAP (ASC 350-20-35-30), "Goodwill of a reporting unit shall be tested for impairment between
annual tests if an event occurs or circumstances change that would more likely than not reduce the fair
value of a reporting unit below its carrying amount." However, it is acceptable for purposes of this
exercise to provide annual estimates as long as the resulting quarterly capital projections would not
differ materially from those generated using quarterly impairment projections.
Line item 42 Loss Resulting from Trading Shock Exercise (if applicable)
This item is a shaded cell and is derived, per column, from the sum of items 58 through 62 on the Subschedule 1.a, Income Statement. BHCs, SLHCs and IHCs should not report changes in value of the MSR
asset or hedges within the trading book. List segments from which item was excluded in Footnote 25.
A.7.b—PPNR Net Interest Income (NII) Sub-schedule

BHCs, SLHCs and IHCs for which deposits comprise 25 percent or more of total liabilities for any
period reported in any of the four most recent FR Y-14Q are required to submit the Net Interest
Income sub-schedule. BHCs and IHCs should complete non-shaded cells only; all shaded cells with
embedded formulas will self-populate.

This sub-schedule requires BHCs, SLHCs and IHCs to provide average asset and liability balances
and average yields to calculate net interest income. The total net interest income calculated should
equal the total net interest income reported using a business segment/line view in the PPNR
Projections sub-schedule.

The average balances and rates are meant to reflect the average over each quarter as best as
possible. The Federal Reserve understands that because of changes in balances over the period, the
simple multiplication of average loan rates and balances may not yield the actual interest income. In
these cases, the BHCs, SLHCs or IHCs may report the average loan rate so that it equals a weighted
average rate over the period and the interest income total for each quarter reflects historical results
or the BHC's, SLHC’s or IHC’s projection, as applicable. If the average rates are materially impacted
by large shifts in balances over the period, highlight this in documentation supporting the FR Y-14A
submission.

Rates on this sub-schedule are intended to provide a product level view exclusive of transfer pricing
activity and should be reported on a gross basis. The reporting of net interest income on the PPNR
Projections and PPNR Submission Sub-schedules provide a business line view and should be
reported net of transfer pricing adjustments.
Average Assets

BHCs, SLHCs and IHCs should reference FR Y-9C and other definitions provided in the PPNR Net
Interest Income sub-schedule when completing this section. Align the asset categories definitions,
where no FR Y9C code is provided, with those on the Balance Sheet sub-schedule of the FR Y-14A
Summary Schedule. The FR Y-9C code references are intended only to provide guidance for the types
of items to be included or excluded; but NOT the type of balance to be provided. All requested
balance items are averages.
In the case of loans, align definitions with the “total loans” section of the Balance Sheet sub-schedule.
Include purchased credit impaired loans PCI loan balances and the interest income recognized on
97

these loans. 31 However, report the aggregate of all nonaccrual loans as line item 9, rather than
including them in each loan type. Although nonaccrual loans are reported in aggregate for reporting
purposes, BHCs, SLHCs and IHCs are encouraged to provide details on the nonaccrual loans by
Balance Sheet sub-schedule definition, if available, in the documentation supporting their FR Y-14A
submission.

Balance sheet forecasts are intended to be reported in a manner consistent with how the BHC, SLHC
or IHC reports such balances on the FR-Y9C based on the BHCK references in the notes column of the
balance sheet sub-schedule, or otherwise in accordance with FR Y-14A reporting instructions where
no references are provided. Such balances should then be reported consistently on the PPNR Net II
Sub-schedule (in both FR Y-14A and FR Y-14Q schedules). If this reporting results in recording certain
non-earning assets in the average trading assets line on the PPNR Net II sub-schedule (or any other
line item with an associated rate), a BHC, SLHC or IHC should simply reduce the weighted average
rate applied to that balance to ensure that income forecasts are calculated appropriately.

Average balances on the PPNR Net Interest Income sub-schedules (both on FR Y-14Q and FR Y-14A)
are intended to be reported in a manner consistent with items on the Balance Sheet sub-schedule of
FR Y-14A schedule. As such, average asset balances on PPNR Net Interest Income sub-schedule are to
reconcile to average of asset balances based on FR Y-9C BHCK2170 (which reflects fair value of AFS
securities).

Line item 1 First Lien Residential Mortgages (in domestic offices)
Report the average balance of first lien residential mortgages in domestic offices (as defined in the FR
Y-9C, Schedule HC-C, item 1.c.(2)(a), column B).

Line item 2 Second/Junior Lien Residential Mortgages (in domestic offices)
This item is a shaded cell and is derived, per column, from the sum of items 2A and 2B.

Line item 2A Closed-End Junior Liens
Report the average balance of second/junior lien residential mortgages in domestic offices (as
defined in the FR Y-9C, Schedule HC-C, item 1.c.(2)(b), column B).

Line item 2B Home Equity Lines of Credit (HELOCs)
Report the average balance of home equity lines of credit in domestic offices (as defined in the FR Y9C, Schedule HC-C, item 1.c.(1), column B).

Line item 3 C&I Loans
Report the average balance of C&I Graded, Small Business (Scored/Delinquency Managed), Corporate
Card, and Business Card loans.

Line item 4 CRE Loans (in domestic offices)
Report the average balance of CRE loans in domestic offices as defined in the FR Y-9C, Schedule HC-C,
items 1.a.(1), 1.a.(2), 1.d, 1.e.(1), and 1.e.(2), column B.

Line item 5 Credit Cards
Report the average balance of credit cards (as defined in the FR Y-9C, Schedule HC-C, item 6.a, column
A).
This sentence and reference to purchased credit-impaired loans does not apply to institutions that have
adopted ASU 2016-13, and will be removed upon full adoption of CECL by all institutions.

31

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Line item 6 Other Consumer
This item is a shaded cell and is derived, per column, from the sum of items 6A through 6C.

Line item 6A Auto Loans
Report the average balance of auto loans as defined in the FR Y-9C, Schedule HC-C, item 6.c, column A.
Line item 6B Student Loans
Report the average balance of student loans.

Line item 6C Other (including loans backed by securities (non-purpose lending))
Report the average balance of other loans.

Line item 7 Real Estate Loans (not in domestic offices)
This item is a shaded cell and is derived, per column, from sum of items 7A and 7B. (Also, defined as FR
Y-9C, Schedule HC-C, item 1, column A, less above items 1, 2, 5, and FR Y-9C, Schedule HC-C, item 1.b,
column B.)
Line item 7A Residential Mortgages (first and second lien)
Report the average balance of first and second lien residential mortgages not in domestic offices.
Line item 7B Other
Report the average balance of other real estate loans not in domestic offices.

Line item 8 Other Loans and Leases
Report the average balance of other loans and leases. Include loans secured by farmland as defined in
FR Y-9C, Schedule HC-C, item 1.b, column B, and other loans not accounted for in the above categories.
If total net interest income does not reconcile to FR Y-9C total per PPNR definition using fair value
average balances for AFS securities, use “Other” balances (line items 15 and 38) and corresponding
rates (line items 31 and 46) to offset the difference.
Line item 9 Nonaccrual Loans
Report the average balance of nonaccrual loans, as defined in the FR Y-9C, Schedule HC-N, item item
10 (Column C) less Schedule HC-N, item9 (Column C). Institutions are to provide additional details
within the supporting documentation; the composition of the non-accrual loans by key loan type over
the reported time periods for each of the scenarios.
Line item 10 Securities (AFS and HTM) – Treasuries and Agency Debentures
Report the average balance of AFS/HTM balances in Treasury and Agency debentures, as defined in
the FR Y-9C, Schedule HC-B, items 1 and 2.

Line item 11 Securities (AFS and HTM) – Agency RMBS (both CMOs and pass-throughs)
Report the average balance of AFS/HTM balances in Agency RMBS, as defined in the FR Y-9C, Schedule
HC-B, items 4.a.(1), 4.a.(2), 4.b.(1) and 4.b.(2), columns A and D.

Line item 12 Securities (AFS and HTM) - Other
Report the average balance of all AFS/HTM investments not reported in items 10 and 11, defined in
the FR Y-9C, Schedule HC, items 2.a and 2.b less Net II Sub-schedule items 10 & 11. Institutions that
have elected ASU 2016-01 should report average balances from equity securities with readily
determinable fair values not held for trading in this item.
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Line item 13 Trading Assets.
Report the average balance of trading assets as defined in the FR Y-9C, Schedule HC-K, item 4.a.
Line item 14 Deposits with Banks and Other
Report the average balance of deposits with banks.

Line item 15 Other Interest/Dividend-Bearing Assets
Report the average balance of other interest/dividend-bearing asset not accounted for in the above
categories (e.g. Fed Funds Sold, Repos, etc.). In Footnote 2, breakout and explain nature of significant
items included in other average interest-bearing asset balances such that no more 5% of total average
interest-bearing asset balances are reported without a further breakout.
Line item 16 Other Assets
Report the average balance of all non-interest bearing assets. Line 16 of the Net Interest Income Subschedule is intended for a BHC, SLHC and IHC to report noninterest bearing assets, and accordingly is
excluded from the calculation of interest income.
Line item 17 Total Average Asset Balances
This item is a shaded cell and is derived, per column, from sum of items 1, 2, 3 through 6, 7, and 8
through 16, as defined in the FR Y-9C, Schedule HC, item 12.
Average Rates Earned
All rates are annualized.

Line item 18 First Lien Residential Mortgages (in domestic offices)
Report the earned average rate of first lien residential mortgages in domestic offices as defined in the
FR Y-9C, Schedule HC-C, item 1.c.(2)(a), column B.

Line item 19 Second/Junior Lien Residential Mortgages (in domestic offices)
This item is a shaded cell and is derived, per column, from sum of items 19A and 19B.

Line item 19A Closed-End Junior Liens
Report the earned average rate of second/junior lien residential mortgages in domestic offices as
defined in the FR Y-9C, Schedule HC-C, item 1.c.(2)(b), column B.

Line item 19B Home Equity Lines of Credit (HELOCs)
Report the earned average rate of home equity lines of credit in domestic offices as defined in the FR
Y-9C, Schedule HC-C, item 1.c.(1), column B.

Line item 20 C&I Loans (excluding small business (scored/delinquency managed)
Report earned average rate of large commercial credits and small business (graded) loans. Note that
the definitions for Large Commercial Credits and Small Business (Graded) are aligned with Balance
Sheet definitions (e.g., in the current reports, consistent with CCAR 2012 Balance Sheet sub-schedule).
Line item 21 CRE Loans (in domestic offices)
Report the earned average rate of CRE loans in domestic offices as defined in the FR Y-9C, Schedule
HC-C, items 1.a.(1), 1.a.(2), 1.d, 1.e.(1), and 1.e.(2), column B.

Line item 22 Credit Cards

100

Report earned average rate of credit cards as defined in the FR Y-9C, Schedule HC-C, item 6.a, col. A.

Line item 23 Other Consumer
This item is a shaded cell and is derived, per column, from the sum of items 23A through 23C.

Line item 23A Auto Loans
Report earned average rate of auto loans as defined in the FR Y-9C, Schedule HC-C, item 6.c, column A.
Line item 23B Student Loans
Report earned average rate of student loans.

Line item 23C Other, incl. loans backed by securities (non-purpose lending)
Report earned average rate of other loans.

Line item 24 Real Estate Loans (not in domestic offices)
Item 24 is a shaded cell and is derived, per column, from sum of items 24A and 24B. (Also, defined as
FR Y-9C, Schedule HC-C, item 1, column A, less above items 18, 19, 21, and FR Y-9C, Schedule HC-C,
item 1.b, column B.)
Line item 24A Residential Mortgages (first and second lien)
Report the earned average rate of first and second lien residential mortgages not in domestic offices.
Line item 24B Other
Report the earned average rate of other real estate loans not in domestic offices.

Line item 25 Other Loans and Leases
Report the earned average rate of other loans and leases. Include loans secured by farmland as
defined in Schedule HC-C, FR Y-9C, Schedule HC-C, item 1.b, column B, and other loans not accounted
for in the above categories. If total net interest income does not reconcile to FR Y-9C total per PPNR
definition using fair value average balances for AFS securities, use “Other” balances (line items 15 and
38) and corresponding rates (line items 27 and 43) to offset the difference.

Line item 26 Nonaccrual Loans
Report the earned average rate of nonaccrual loans. Interest income earned on nonaccrual balances is
generally expected to be small.
Line item 27 Securities (AFS and HTM) – Treasuries and Agency Debentures
Report the earned average rate earned on AFS/HTM balances in Treasury and Agency debentures.
Line item 28 Securities (AFS and HTM) – Agency RMBS (both CMOs and pass-throughs)
Report the earned average rate earned on AFS/HTM balances in Agency RMBS.
Line item 29 Securities (AFS and HTM) - Other
Report the earned average rate earned on all other AFS/HTM balances.

Line item 30 Trading Assets
Report the earned average rate of trading assets as defined in the FR Y-9C, Schedule HC-K, item 4.a.

Line item 31 Deposits with Banks and Other
Report the earned average rate of deposits with banks.
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Line item 32 Other Interest/Dividend-Bearing Assets
Report the earned average rate of other interest/dividend-bearing asset not accounted for in the
above categories.

Line item 33 Total Interest Income
This item is a shaded cell and is derived, per column, from sum of the products of items 1 and 18, 2 and
19, 2A and 19A, 2B and 19B, 3 and 20, 4 and 21, 5 and 22, 6A and 23A, 6B and 23B, 6C and 23C, 7A and
24A, 7B and 24B, 8 and 25, 9 and 26, 10 and 27, 11 and 28, 12 and 29, 13 and 30, 14 and 31, & 15 and
32 annualized.
Average Liability Balances
For the classification of domestic and foreign deposit liabilities, BHCs, SLHCs and IHCs should
report based on internal definitions (those deemed to best represent the behavior characteristics
of deposits). For all other liabilities, BHCs, SLHCs and IHCs should reference FR Y-9C and other
definitions provided in the PPNR Net interest Income sub-schedule when completing this section.
Line item 34 Deposits-Domestic
This item is a shaded cell and is derived, per column, from sum of items 34A through 34E.

A sum of average domestic and foreign deposits should be equal to a sum of average FR Y-9C, Schedule
HC, items 13.a.(1), 13.a.(2), 13.b.(1), and 13.b.(2).
Line item 34A Noninterest-bearing Demand
Report balances using internal definitions.
Line item 34B Money Market Accounts
Report balances using internal definitions.
Line item 34C Savings
Report balances using internal definitions.

Line item 34D Negotiable Order of Withdrawal (NOW), Automatic Transfer Service (ATS), and
other Transaction Accounts
Report balances using internal definitions.

Line item 34E Time Deposits
Report balances using internal definitions.

Line item 35 Deposits-Foreign
This item is a shaded cell and is derived, per column, from the sum of items 35A and 35B.

A sum of average domestic and foreign deposits should be equal to a sum of average FR Y-9C, Schedule
HC, items 13.a.(1), 13.a.(2), 13.b.(1), and 13.b.(2).

Line item 35A Foreign Deposits
Report balances using internal definitions.

Line item 35B Foreign Deposits-Time
Report balances using internal definitions.

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Line item 36 Fed Funds, Repos, & Other Short Term Borrowing
This item is a shaded cell and is derived, per column, from the sum of items 36A through 36C.

Line item 36A Fed Funds
Report the average balance of Fed Funds purchased in domestic offices as defined in the FR Y-9C,
Schedule HC, item 14.a.

Line item 36B Repos
Report the average balance of Securities sold under agreement to repurchase as defined in the FR Y9C, Schedule HC, item 14.b.

Line item 36C Other Short Term Borrowing
Report the average balance of liabilities reported as other borrowed money and subordinated notes
and debentures (as defined in the FR Y-9C, Schedule HC, items 16 and items 19.a. which the firm
would define as short term borrowings).
A sum of line items 36C (“other short term borrowing”) and 39 (“other interest bearing liabilities”)
equals a sum of average BHCK3190, average BHCK4062, and average interest-bearing liabilities
reported in BHCK2750; line item 40 (“other liabilities”) captures average non-interest bearing
liabilities in BHCK2750.
Line item 37 Trading Liabilities
Report the average balance of Trading Liabilities as defined in the FR Y-9C, Schedule HC, item 15.

Line item 38 Subordinated Notes Payable to Unconsolidated Trusts Issuing Trust Preferred
Securities (TruPS) and TruPS Issued by Consolidated Special Purpose Entities
Report the average balance of Preferred Securities (TruPS) and TruPS Issued by Consolidated Special
Purpose Entities as defined in the FR Y-9C, Schedule HC, item 19b.

Line item 39 Other Interest-Bearing Liabilities
Report the average balance of liabilities reported as Other Borrowed Money and Subordinated Notes
and Debentures as defined in the FR Y-9C, Schedule HC, items 16 and items 19a which are not already
reported in line item 35c Other Short Term Borrowing. This includes all long-term debt not included
in line item 38 above. A sum of line items 36C (“other short term borrowing”) and 39 (“other interest
bearing liabilities”) equals a sum of average BHCK3190, average BHCK4062, and average interestbearing liabilities reported in BHCK2750; line item 40 (“other liabilities”) captures average noninterest bearing liabilities in BHCK2750.
Line item 40 Other Liabilities
Report the average balance of liabilities reported as Other Liabilities as defined in the FR Y-9C,
Schedule HC, item 20. A sum of line items 36C (“other short term borrowing”) and 39 (“other interest
bearing liabilities”) equals a sum of average BHCK3190, average BHCK4062, and average interestbearing liabilities reported in BHCK2750; line item 40 (“other liabilities”) captures average noninterest bearing liabilities in BHCK2750.
Line item 41 Total Average Liability Balances
This item is a shaded cell and is derived, per column, from sum of items 34, 35, 36, and 37 to 40.
Average Liability Rates
All rates are annualized.

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Line item 42 Deposits—Domestic
This item is a shaded cell and is derived, per column, from sum of items 42A through 42E.

Line item 42A Noninterest-bearing Demand
This item is a shaded cell; rates are equal to zero by definition.

Line item 42B Money Market Accounts
Report the earned average rate of Money Market Accounts reported in item 34B.

Line item 42C Savings
Report the earned average rate of Savings Accounts reported in item 34C.

Line item 42D Negotiable Order of Withdrawal (NOW), Automatic Transfer Service (ATS), and
other Transaction Accounts
Report the earned average rate of Negotiable Order of Withdrawal (NOW), Automatic Transfer Service
(ATS), and other Transaction Accounts reported in item 34D.

Line item 42E Time Deposits
Report the earned average rate of Time Deposits reported in item 34E.

Line item 43 Deposits-Foreign
This item is a shaded cell and is derived, per column, from the sum of items 43A and 43B.
Line item 43A Foreign Deposits
Report the earned average rate of Foreign Deposits reported in item 35A.

Line item 43B Foreign Deposits-Time
Report the earned average rate of Foreign Deposits—Time reported in item 35B.

Line item 44 Fed Funds, Repos, & Other Short Term Borrowing
This item is a shaded cell and is derived, per column, from the sum of items 44A through 44C.

Line item 44A Fed Funds
Report the average rate paid for Fed Funds purchased in domestic offices as defined in the FR Y-9C,
Schedule HC, item 14a.

Line item 44B Repos
Report the average rate paid for Securities Sold under agreements to repurchase as defined in the FR
Y-9C, Schedule HC, item 14b.

Line item 44C Other Short Term Borrowing
Report the average rate paid on liabilities reported as other borrowed money and subordinated notes
and debentures as defined in the FR Y-9C, Schedule HC, items 16 and items 19a which the firm
defined as short term borrowings.
Line item 45 Trading Liabilities
Report the average rate of Trading Liabilities as defined in the FR Y-9C, Schedule HC, item 15.

Line item 46 Subordinated Notes Payable to Unconsolidated Trusts Issuing Trust Preferred
Securities (TruPS) and TruPS Issued by Consolidated Special Purpose Entities
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Report the average rate of Preferred Securities (TruPS) and TruPS Issued by Consolidated Special
Purpose Entities as defined in the FR Y-9C, Schedule HC, item 19b.

Line item 47 Other Interest-Bearing Liabilities
Report the average rate paid on the liabilities reported as other borrowed money and subordinated
notes and debentures as defined in the FR Y-9C, Schedule HC, items 16 and 19a which the firm defined
as Other Interest Bearing Liabilities.
Line item 48 Total Interest Expense
This item is a shaded cell and is derived, per column, from sum of the products of items 34A and 42A,
34B and 42B, 34C and 42C, 34D and 42D, 34E and 42E, 35A and 43A, 35B and 43B, 36A and 44A, 36B
and 44B, 36C and 44C, 37 and 45, 38 and 46, and 39 and 47, annualized.
Line item 49 Total Net Interest Income
This item is a shaded cell and is derived, per column, from item 33 minus item 48. Amount should
equal Sub-schedule 7.a, PPNR Submission Sub-schedule, item 13.

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

Scenario Variable Definitions: This sub-schedule should be used to list and define the variables
included in the BHC baseline and BHC stress scenarios, as well as, any additional firm scenarios
reported.
•
•
•
•

•
•
•
•

The sub-schedule allows space for the supervisory baseline scenario, supervisory severely adverse
scenario, BHC baseline scenario, and BHC stress scenario, as well as, space for an additional
scenario. The sections for the BHC baseline and BHC stress scenarios must be completed. If one or
more additional scenarios are provided, then reference the technical instructions.
For each scenario, variable names and definitions must be provided.
Variable definitions should include a description of the variable and the denomination and/or
frequency of the variable (e.g., "Billions of 2005 dollars" or "in percent, average of monthly
values").
The forecasts and historical data for all the scenario variables are constructed on the same basis.
Thus, if a variable is, over history, constructed as an average, its forecast should be interpreted as
an average as well. For reference, below are the definitions (i.e. period-average or period-end) of
the financial market variables in the scenario:
o U.S. 3-month Treasury yield: Quarterly average of 3-month Treasury bill secondary
market rate discount basis.
o U.S. 10-year Treasury yield: Quarterly average of the yield on 10-year U.S. Treasury
bonds.
o U.S. BBB corporate yield: Quarterly average of the yield on 10-year BBB-rated corporate
bonds.
o U.S. mortgage rate: Quarterly average of weekly series of Freddie Mac data.
o U.S. Dow Jones Total Stock Market Index: End of quarter value, Dow Jones.
o U.S. Market Volatility Index (VIX): Chicago Board Options Exchange converted to
quarterly by using the maximum value in any quarter.
Any number of variables may be reported. The same variables do not necessarily have to be
included in each scenario.
Firms should include all economic and financial market variables that were important in
projecting results, including those that affect only a subset of portfolios or positions. For
example, if asset prices had a meaningful impact, the assumed level of the equity market and
interest rates should be included, or if bankruptcy filings affect credit card loss estimates, then
the assumed levels of these should be reported.
For additional variables generated for the supervisory severely adverse scenario, firms should set
the paths to be as consistent as possible with the paths of the variables already specified in the
scenario.
Firms should also include any variables capturing regional or local economic or asset value
106

•

conditions, such as regional unemployment rates or housing prices, if these were used in the
projections.
Firms should include historical data, as well as projections, for any macroeconomic, regional,
local, or financial market variables that are not generally available. Historical data for these
variables can be included in a separate sub-schedule.

B.1—Supervisory Baseline Scenario
This sub-schedule should be used to report the values of any additional variables generated for the
supervisory baseline scenario.
B.3—Supervisory Severely Adverse Scenario
This sub-schedule should be used to report the values of any additional variables generated for
the supervisory severely adverse scenario.

B.4—BHC Baseline Scenario
This sub-schedule should be used to report the values of the variables included in the BHC baseline
scenario.
B.5—BHC Adverse Scenario
This sub-schedule should be used to report the values of the variables included in the
BHC stress scenario.

B.6+ —Additional Scenario #1/#2/etc.
These sub-schedules should be used to report the values of the variables included in any additional
scenarios.

All Scenarios: The following applies to all of the Scenario tabs:
•
•
•
•

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

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

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

Please enter all variables as levels rather than as changes or growth rates (for instance, the dollar
value of real GDP rather than the GDP growth rate).

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Schedule C—Regulatory Capital Instruments
General guidance
The Regulatory Capital Instruments annual (FR Y-14A) schedule collects actual (historical) data and
projections over the nine quarter horizon of BHCs’ or IHCs’ balances of the funded instruments that
are included in regulatory capital. The schedule collects data on the historical balances and projected
balances of funded regulatory capital instruments by instrument type, in addition to projections for
issuances and redemptions that contribute to changes in balances under the BHC baseline scenario.

A BHC must indicate whether the submission of the FR Y-14A Regulatory Capital Instruments schedule
relates to the original submission of the BHC’s planned capital actions (“Original” submission), the
optional adjustment to planned capital actions prior to the finalization of the CCAR results (“Adjusted”
submission), or the notification of distributions in excess of planned distributions as required under
the capital plan rule (“Incremental” submission). The original submission is due April 5 of each
calendar year. The adjusted submission would be submitted if the firm chooses to adjust its planned
capital actions based on the preliminary results of CCAR. The incremental submission must be
submitted within 15 days of distributions in excess of planned distributions as required under the
capital plan rule.
The Board will notify companies of the date on which it expects companies to submit planned capital
actions at least 14 calendar days prior to the expected deadline for submitted planned capital actions.
This schedule collects the total balances of capital instruments and planned redemptions and
issuances at an aggregate instrument-type level (e.g., common stock, non-cumulative perpetual
preferred, subordinated debt, etc.).

The instructions for the sub-schedule should be read in conjunction with the regulatory capital
guidelines issued by the Federal Reserve, the FR Y-9C report and instructions and the regulatory
capital rule (see generally 12 CFR 217).

BHCs and IHCs must report information on both a notional basis and on the basis of the dollar amount
included in regulatory capital. For “Notional Amount” report the total notional amount of each
instrument. BHCs and IHCs must provide the “Notional Amount” regardless of whether there is an
associated amount recognized in regulatory capital. For example, 100% of subordinated debt nearing
maturity with limited or no recognition in regulatory capital should be included. For “Amount
Recognized in Regulatory Capital” report the portion of the notional amount that is recognized in
regulatory capital.

BHCs and IHCs should use the “Comments” field to provide identification of individual instruments
that have changed in value. Respondents should also include any other characteristics that impact the
investment value. BHCs and IHCs must provide a page reference in their Capital Plan in which the
stated activities are captured in the “Page Reference in the Capital Plan” fields for field for any line item
with “Comments”; this information is not required for the capital balance sections of the schedule. If
page references are not available for the entries in the ‘Quarterly Activity – Other than Issuances,
Repurchases, or Redemptions’ section, then the BHC or IHC is required to provide detailed comments
explaining the entry in the “Comments” field. All BHCs and IHCs must report quarter ending balances
under the “Actual As of Date” and projected balances under Projection Quarters PQ1, PQ2, PQ3, PQ4,
PQ5, PQ6, PQ7, PQ8, and PQ9 for both the “Notional Amount” and the “Amount recognized in
regulatory capital”.
108

For any instrument type the BHC or IHC has not issued and does not project to issue, BHCs or IHCs
must leave the field blank.

For both the “Notional amount” and “Amount recognized in regulatory capital” within the “Revised
regulatory capital treatment section,” BHCs and IHCs must provide the actual and projected aggregate
dollar amounts ($Millions) for each line item under the regulatory capital rule. Submissions must
reflect the necessary transition provisions for non-qualifying capital instruments with their quarter
ending actual balances reported.

For “Quarterly Redemption/Repurchase Activity,” report the actual and projected aggregate dollar
amount ($Millions) of planned redemptions and repurchases to be conducted in each quarter for each
type of capital instrument. All redemptions and repurchases must be reported as negative values.
“Quarterly Redemption/Repurchase Activity” must include increases and decreases in additional paid
in capital (APIC) attributable to the amortization of employee stock compensation and any changes in
APIC, treasury or common stock as a result of the actual issuance of common stock for the employee
stock compensation.

For “Quarterly Issuance Activity,” report the actual and projected aggregate dollar amount ($Millions)
of planned issuances to be conducted in each quarter for each instrument type. “Quarterly Issuance
Activity” must include increases and decreases in additional paid in capital (APIC) attributable to the
amortization of employee stock compensation and any changes in APIC, treasury or common stock as a
result of the actual issuance of common stock for the employee stock compensation.
Conversion of preferred stock to common stock should be reported as a redemption of preferred stock
and an issuance of common stock in the same quarter.

For “Quarterly Activity – Other than Issuances, Repurchases, or Redemptions,” report the actual and
projected aggregate dollar amount ($Millions) of planned changes in regulatory capital instruments
that are not the direct result of issuances, repurchases, or redemptions, including but not limited to:
(1) Maturities of capital instruments; and (2) Equity contributions from a parent that do not involve
the issuance of common stock.

For “Capital Balances,” report the actual aggregate balances ($Millions) of each type of capital
instrument for the as-of quarter end date, reflecting the impact of planned capital actions. “Capital
Balances” “Notional Amount” the actual must be completed, even if the instrument is not recognized in
regulatory capital. Projection quarters are calculated based on the activity reported in the “Quarterly
Redemption/Repurchase Activity”, “Quarterly Issuance Activity”, and “Quarterly Activity – Other than
issuances and repurchases” and the reported “Actual”.
Quarterly Redemption/Repurchase Activity

Line Item 1 Common Stock (CS) (Revised regulatory capital rule treatment – Common Equity
Tier 1)
(1)"Common Stock" as defined in the FR Y-9C, Schedule HC, line item 24, provided it meets the criteria
for common equity tier 1 capital based on the regulatory capital rules of the Federal Reserve. Include
capital instruments issued by mutual banking organizations that meet the criteria for common equity
tier 1 capital;
(2) PLUS: "Surplus" as defined in the FR Y-9C, Schedule HC, line item 25;
109

(3) PLUS: "Other equity capital components" as defined in the FR Y-9C, Schedule HC, line item 26(c)
(only warrants in (2) surplus should be subtracted); and
(4) LESS: "Issuances associated with the U.S. Department of Treasury Capital Purchase Program:
Warrants to Purchase Common Stock" as defined in the FR Y-9C, Schedule HC-M, line item 24(b).
Line 1 should exclude amounts reported in line 2 as described below.

Line Item 2 Common Stock (CS) - Employee Stock Compensation (Revised regulatory capital
rule treatment – Common Equity Tier 1)
Report the carrying amount of common stock as defined in the FR Y-9C, Schedule HC, line item 24
issued as part of an employee stock ownership plan (ESOP) and included in equity capital on the
balance sheet. Include increases and decreases in additional paid in capital (APIC) attributable to the
amortization of employee stock compensation and any changes in APIC, treasury or common stock as a
result of the actual issuance of common stock for employee stock for employee stock compensation.
Line Item 3 CS Warrants (Revised regulatory capital rule treatment – Common Equity Tier 1)
Report the carrying amount of warrants to issue common stock as defined in the FR Y-9C, Schedule HC,
line item 24 and included in equity capital on the balance sheet.

Line Item 4 CS USG Investment (Revised regulatory capital rule treatment – Common Equity
Tier 1)
Report the carrying amount of warrants issued to the U.S. Department of Treasury to purchase
common stock as defined in the FR Y-9C, Schedule HC, line item 24 of the reporting institution that is
included in equity capital on the balance sheet included in the FR Y-9C, Schedule HC-M, line item 24(b).

Line Item 5 Capital Instrument Issued by Subsidiary (Revised regulatory capital rule treatment
– Common Equity Tier 1)
Report capital instruments issued by a fully consolidated subsidiary of the reporting institution to a
third party investor that qualify for inclusion in common equity tier 1 capital as defined in the FR Y-9C,
Schedule HC-R, Part I, line item 4. To qualify for inclusion in common equity tier 1 capital, the capital
instruments must be issued by a depository institution or a foreign bank that is a consolidated
subsidiary of a banking organization.
Line Item 6 Other Common Equity Tier 1 Instruments (Revised regulatory capital rule
treatment – Common Equity Tier 1)
Report all other Common Equity Tier 1 instruments issued that are not included in the FR Y-9C,
Schedule HC-R, Part I, line items 1, 2, 4 and 5.

Line Item 7 Non-Cumulative Perpetual Preferred (NCPP) (Revised regulatory capital rule
treatment – Additional Tier 1)
Report the amount of noncumulative perpetual preferred stock and related surplus included in the FR
Y-9C, Schedule HC, line item 23, and any other capital instrument and related surplus that satisfy all
the additional tier 1 criteria in 12 CFR217.20(c) of the regulatory capital rules of the Federal Reserve.

Line Item 8 NCPP Convertible (Revised regulatory capital rule treatment – Additional Tier 1)
Report the amount of NCPP Convertible securities and related surplus included in the FR Y-9C,
Schedule HC, line item 23, that satisfy all the additional tier 1 criteria in 12 CFR 217.20(c) of the
regulatory capital rules of the Federal Reserve.

Line Item 9 Mandatory Convertible Preferred (MCP) (Revised regulatory capital rule treatment
– Additional Tier 1)
110

Report the amount of Mandatory Convertible Preferred (MCP) securities and related surplus included
in the FR Y-9C, Schedule HC, line item 23, that satisfy all the additional tier 1 criteria in 12
CFR217.20(c) of the regulatory capital rules of the Federal Reserve.

Line Item 10 MCP USG Preferred (Revised regulatory capital rule treatment – Additional Tier 1)
Report the amount of mandatory convertible preferred securities issued to the U.S. Department of
Treasury by bank and intermediate holding companies that satisfy all the additional tier 1 criteria in
12 CFR 217.20(c) of the regulatory capital rules of the Federal Reserve included in the FR Y-9C,
Schedule HC, line item 3, and Schedule HC-M, line item 24(a).

Item 11 Capital Instrument Issued by Subsidiary (Revised regulatory capital rule treatment –
Additional Tier 1)
Report the amount of tier 1 minority interest not included in common equity tier 1 capital that is
includable at the consolidated level as defined in the FR Y-9C, Schedule HC-R, Part I, line item 22. For
tier 1 minority interest, there is no requirement that the subsidiary be a depository institution or a
foreign bank. However, the instrument that gives rise to additional tier 1 minority interest must meet
all the criteria for additional tier 1 capital instrument.

Line Item 12 Other Additional Tier 1 Instruments (Revised regulatory capital rule treatment –
Additional Tier 1)
Report the amount of all other capital instruments, other than those included in line items 7 through
11 that satisfy all the additional tier 1 criteria in 12 CFR 217.20(c) of the regulatory capital rules of the
Federal Reserve.
Line Item 13 Cumulative Perpetual Preferred (CPP) (Revised regulatory capital rule treatment
– Non-qualifying Instrument in Tier 1)
Report the amount of Cumulative Perpetual Preferred securities that were included in tier 1 capital
(FR Y-9C, Schedule HC-R, Part I, line item 21) and outstanding as of January 1, 2014, and that are
subject to phase out.
Line Item 14 CPP TARP Preferred (Revised regulatory capital rule treatment – Non-qualifying
Instrument in Tier 1)
Report the amount of CPP TARP Preferred securities that were included in tier 1 capital (FR Y-9C,
Schedule HC-R, Part I, line item 21) and outstanding as of January 1, 2014, and that are subject to
phase out.

Line Item 15 Mandatory Convertible Preferred (MCP) (Revised regulatory capital rule
treatment – Non-qualifying Instrument in Tier 1)
Report the amount of Mandatory Convertible Preferred securities that were included in tier 1 capital
(FR Y-9C, Schedule HC-R, Part I line item 21) and outstanding as of January 1, 2014, and that are
subject to phase out.
Line Item 16 MCP USG Preferred (Revised regulatory capital rule treatment – Non-qualifying
Instrument in Tier 1)
Report the amount of MCP USG Preferred securities that were included in tier 1 capital (FR Y-9C,
Schedule HC-R, Part I, line item 21) and outstanding as of January 1, 2014, and that are subject to
phase out.

Line Item 17 Cumulative Dated Preferred (TRUPS) (Revised regulatory capital rule treatment –
Non-qualifying Instrument in Tier 1)
111

Report the amount of Cumulative Dated Preferred (TRUPS) securities that were included in tier 1
capital (FR Y-9C, Schedule HC-R, Part I, line item 21) and outstanding as of January 1, 2014, and that
are subject to phase out.

Line Item 18 USG Preferred TRUPS (Revised regulatory capital rule treatment – Non-qualifying
Instrument in Tier 1)
Report the amount of USG Preferred (TRUPS) securities that were included in tier 1 capital (FR Y-9C,
Schedule HC-R, Part I, line item 21) and outstanding as of January 1, 2014, and that are subject to
phase out.

Line Item 19 Other Non-qualifying Instruments in Tier 1 (Revised regulatory capital rule
treatment – Non-qualifying Instrument in Tier 1)
Report the amount of all other capital instruments other than those include in line items 14 through 18
that were included in tier 1 capital (FR Y-9C, Schedule HC-R, Part I, line item 21) and outstanding as of
January 1, 2014, and that are subject to phase out.

Line Item 20 Subordinated Debt (Revised regulatory capital rule treatment – Tier 2)
Report subordinated debt instruments that satisfy all eligibility criteria under the regulatory capital
rules of the Federal Reserve and related surplus included in the FR Y-9C, Schedule HC-R, Part I, line
item 27. Include instruments that were (i) issued under the Small Business Jobs Act of 2010, or, prior
to October 4, 2010, under the Emergency Economic Stabilization Act of 2008 and (ii) were included in
the tier 2 capital nonqualifying capital instruments (e.g., TruPS and cumulative perpetual preferred)
under the Federal Reserve’s general risk-based capital rules.

Line Item 21 Capital Instrument Issued by Subsidiary (Revised regulatory capital rule
treatment – Tier 2)
Report the amount of total capital minority interest not included in tier 1 capital, as defined in the FR
Y-9C, Schedule HC-R, Part I, line item 29.

Line Item 22 Other Tier 2 Instruments (Revised regulatory capital rule treatment – Tier 2)
Report all other capital instruments, other than those included in line items 20 and 21, that satisfy all
eligibility criteria under the regulatory capital rules of the Federal Reserve and related surplus
included in the FR Y-9C, Schedule HC-R, Part I, line item 27.

In addition, report tier 2 capital non-qualifying capital instruments (e.g., TruPS and cumulative
perpetual preferred) that have been phased-out of tier 1 capital in the FR Y-9C, Schedule HC-R, Part I,
line item 21.

For items 23 through 29, holding companies may include in regulatory capital debt or equity
instruments issued prior to September 12, 2010, that do not meet the criteria for additional tier 1 or
tier 2 capital instruments in 12 CFR 217.20 of the regulatory capital rules but that were included in tier
1 or tier 2 capital respectively as of September 12, 2010 (non-qualifying capital instruments issued
prior to September 12, 2010) up to the percentage of the outstanding principal amount of such nonqualifying capital instruments as of January 1, 2014, in the FR Y -9C, Schedule HC-R, line item 21.
Line Item 23 Cumulative Perpetual Preferred (CPP) (Revised regulatory capital rule treatment
– Non-qualifying Instrument in Tier 2)

112

Report the amount of Cumulative Perpetual Preferred instruments that were included in tier 2 capital
(FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of January 1, 2014, and that are
subject to phase out.

Line Item 24 CPP TARP Preferred (Revised regulatory capital rule treatment – Non-qualifying
Instrument in Tier 2)
Report the amount of CPP TARP Preferred instruments that were included in tier 2 capital (FR Y-9C,
Schedule HC-R, Part I, line item 28) and outstanding as of January 1, 2014, and that are subject to
phase out.

Line Item 25 Mandatory Convertible Preferred (MCP) (Revised regulatory capital rule
treatment – Non-qualifying Instrument in Tier 2)
Report the amount of Mandatory Convertible Preferred (MCP) instruments that were included in tier 2
capital (FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of January 1, 2014, and that
are subject to phase out.
Line Item 26 MCP USG Preferred (Revised regulatory capital rule treatment – Non-qualifying
Instrument in Tier 2)
Report the amount of Cumulative Perpetual Preferred instruments that were included in tier 2 capital
(FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of January 1, 2014, and that are
subject to phase out.

Line Item 27 Cumulative Dated Preferred (TRUPS) (Revised regulatory capital rule treatment –
Non-qualifying Instrument in Tier 2)
Report the amount of Cumulative Dated Preferred (TRUPS) instruments that were included in tier 2
capital (FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of January 1, 2014, and that
are subject to phase out.
Line Item 28 USG Preferred TRUPS (Revised regulatory capital rule treatment – Non-qualifying
Instrument in Tier 2)
Report the amount of Cumulative Perpetual Preferred instruments that were included in tier 2 capital
(FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of January 1, 2014, and that are
subject to phase out.

Line Item 29 Other Non-qualifying Instruments in Tier 2 (Revised regulatory capital rule
treatment – Non-qualifying Instrument in Tier 2)
Report the amount of all capital instruments other than the ones included in line items 23 through 28
that were included in tier 2 capital (FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of
January 1, 2014, and that are subject to phase out.
Quarterly Issuance Activity

Line Item 30 Common Stock (CS) (Revised regulatory capital rule treatment – Common Equity
Tier 1)
Report (1)"Common Stock" as defined in the FR Y-9C, Schedule HC, line item 24, provided it meets the
criteria for common equity tier 1 capital based on the regulatory capital rules of the Federal Reserve.
Include capital instruments issued by mutual banking organizations that meet the criteria for common
equity tier 1 capital;
(2) PLUS: "Surplus" as defined in the FR Y-9C, Schedule HC, line item 25;
113

(3) PLUS: "Other equity capital components" as defined in the FR Y-9C, Schedule HC, line item
26(c)(only warrants in (2) surplus should be subtracted); and
(4) LESS: "Issuances associated with the U.S. Department of Treasury Capital Purchase Program:
Warrants to Purchase Common Stock" as defined in the FR Y-9C, Schedule HC-M, line item 24(b).
Line 30 should exclude amounts reported in line 31 as described below.

Line Item 31 Common Stock (CS) - Employee Stock Compensation (Revised regulatory capital
rule treatment – Common Equity Tier 1)
Report the carrying amount of common stock as defined in the FR Y-9C, Schedule HC, line item 24
issued as part of an employee stock ownership plan (ESOP) and included in equity capital on the
balance sheet. Include increases and decreases in additional paid in capital (APIC) attributable to the
amortization of employee stock compensation and any changes in APIC, treasury or common stock as a
result of the actual issuance of common stock for employee stock for employee stock compensation.
Line Item 32 CS Warrants (Revised regulatory capital rule treatment – Common Equity Tier 1)
Report the carrying amount of warrants to issue common stock as defined in the FR Y-9C, Schedule HC,
line item 24 and included in equity capital on the balance sheet.

Line Item 33 CS USG Investment (Revised regulatory capital rule treatment – Common Equity
Tier 1)
Report the carrying amount of warrants issued to the U.S. Department of Treasury to purchase
common stock as defined in the FR Y-9C, Schedule HC, line item 24of the reporting institution that is
included in equity capital on the balance sheet included in the FR Y-9C, Schedule HC-M, line item 24(b).

Line Item 34 Capital Instrument Issued by Subsidiary (Revised regulatory capital rule
treatment – Common Equity Tier 1)
Report capital instruments issued by a fully consolidated subsidiary of the reporting institution to a
third party investor that qualify for inclusion in common equity tier 1 capital as defined in the FR Y-9C,
Schedule HC-R, Part I, line item 4. To qualify for inclusion in common equity tier 1 capital, the capital
instruments must be issued by a depository institution or a foreign bank that is a consolidated
subsidiary of a banking organization.
Line Item 35 Other Common Equity Tier 1 Instruments (Revised regulatory capital rule
treatment – Common Equity Tier 1)
Report as defined in the regulatory capital rule (July 2013).

Line Item 36 Non-Cumulative Perpetual Preferred (NCPP) (Revised regulatory capital rule
treatment – Additional Tier 1)
Report the amount of noncumulative perpetual preferred stock and related surplus included in the FR
Y-9C, Schedule HC, line item 23, and any other capital instrument and related surplus that satisfy all
the additional tier 1 criteria in 12 CFR 217.20(c) of the regulatory capital rules of the Federal Reserve.

Line Item 37 NCPP Convertible (Revised regulatory capital rule treatment – Additional Tier 1)
Report the amount of NCPP Convertible securities and related surplus included in the FR Y-9C,
Schedule HC, line item 23, that satisfy all the additional tier 1 criteria in 12 CFR 217.20(c) of the
regulatory capital rules of the Federal Reserve.
Line Item 38 Mandatory Convertible Preferred (MCP) (Revised regulatory capital rule
treatment – Additional Tier 1)
114

Report the amount of Mandatory Convertible Preferred (MCP) securities and related surplus included
in the FR Y-9C, Schedule HC, line item 23, that satisfy all the additional tier 1 criteria in 12 CFR
217.20(c) of the regulatory capital rules of the Federal Reserve.

Line Item 39 MCP USG Preferred (Revised regulatory capital rule treatment – Additional Tier 1)
Report the amount of mandatory convertible preferred securities issued to the U.S. Department of
Treasury by bank and intermediate holding companies that satisfy all the additional tier 1 criteria in
12 CFR 217.20(c) of the regulatory capital rules of the Federal Reserve included in the FR Y-9C,
Schedule HC, line item 3 and Schedule HC-M, line item 24(a).

Line Item 40 Capital Instrument Issued by Subsidiary (Revised regulatory capital rule
treatment – Additional Tier 1)
Report the amount of tier 1 minority interest not included in common equity tier 1 capital that is
includable at the consolidated level as defined in the FR Y-9C, Schedule HC-R, Part I, line item 22. For
tier 1 minority interest, there is no requirement that the subsidiary be a depository institution or a
foreign bank. However, the instrument that gives rise to additional tier 1 minority interest must meet
all the criteria for additional tier 1 capital instrument.

Line Item 41 Other Additional Tier 1 Instruments (Revised regulatory capital rule treatment –
Additional Tier 1)
Report the amount of all other capital instruments, other than those included in line items 36 through
40 that satisfy all the additional tier 1 criteria in 12 CFR 217.20(c) of the regulatory capital rules of the
Federal Reserve.
Line Item 42 Cumulative Perpetual Preferred (CPP) (Revised regulatory capital rule treatment
– Non-qualifying Instrument in Tier 1)
Report the amount of Cumulative Perpetual Preferred securities that were included in tier 1 capital
(FR Y-9C, Schedule HC-R, Part I, line item 21) and outstanding as of January 1, 2014, and that are
subject to phase out.
Line Item 43 CPP TARP Preferred (Revised regulatory capital rule treatment – Non-qualifying
Instrument in Tier 1)
Report the amount of CPP TARP Preferred securities that were included in tier 1 capital (FR Y-9C,
Schedule HC-R, Part I, line item 21) and outstanding as of January 1, 2014, and that are subject to
phase out.

Line Item 44 Mandatory Convertible Preferred (MCP) (Revised regulatory capital rule
treatment – Non-qualifying Instrument in Tier 1)
Report the amount of Mandatory Convertible Preferred securities that were included in tier 1 capital
(FR Y-9C, Schedule HC-R, Part I, line item 21) and outstanding as of January 1, 2014, and that are
subject to phase out.
Line Item 45 MCP USG Preferred (Revised regulatory capital rule treatment – Non-qualifying
Instrument in Tier 1)
Report the amount of MCP USG Preferred securities that were included in tier 1 capital (FR Y-9C,
Schedule HC-R, Part I, line item 21) and outstanding as of January 1, 2014, and that are subject to
phase out.

Line Item 46 Cumulative Dated Preferred (TRUPS) (Revised regulatory capital rule treatment –
Non-qualifying Instrument in Tier 1)
115

Report the amount of Cumulative Dated Preferred (TRUPS) securities that were included in tier 1
capital (FR Y-9C, Schedule HC-R, Part I, line item 21) and outstanding as of January 1, 2014, and that
are subject to phase out.

Line Item 47 USG Preferred TRUPS (Revised regulatory capital rule treatment – Non-qualifying
Instrument in Tier 1)
Report the amount of USG Preferred (TRUPS) securities that were included in tier 1 capital (FR Y-9C,
Schedule HC-R, Part I, line item 21) and outstanding as of January 1, 2014, and that are subject to
phase out.

Line Item 48 Other Non-qualifying Instruments in Tier 1 (Revised regulatory capital rule
treatment – Non-qualifying Instrument in Tier 1)
Report the amount of all other capital instruments other than those include in line items 42 through 47
that were included in tier 1 capital (FR Y-9C, Schedule HC-R, Part I, line item 21) and outstanding as of
January 1, 2014, and that are subject to phase out.

Line Item 49 Subordinated Debt (Revised regulatory capital rule treatment – Tier 2)
Report subordinated debt instruments that satisfy all eligibility criteria under the regulatory capital
rules of the Federal Reserve and related surplus included in the FR Y-9C, Schedule HC-R, Part I, line
item 27. Include instruments that were (i) issued under the Small Business Jobs Act of 2010, or, prior
to October 4, 2010, under the Emergency Economic Stabilization Act of 2008 and (ii) were included in
the tier 2 capital nonqualifying capital instruments (e.g., TruPS and cumulative perpetual preferred)
under the Federal Reserve’s general risk-based capital rules.
Line Item 50 Capital Instrument Issued by Subsidiary (Revised regulatory capital rule
treatment – Tier 2)
Report the amount of total capital minority interest not included in tier 1 capital, as defined in the FR
Y-9C, Schedule HC-R, Part I, line item 29.

Line Item 51 Other Tier 2 Instruments (Revised regulatory capital rule treatment – Tier 2)
Report all other capital instruments, other than those included in line items 49 and 50, that satisfy all
eligibility criteria under the regulatory capital rules of the Federal Reserve and related surplus
included in the FR Y-9C, Schedule HC-R, Part I, line item 27. In addition, report tier 2 capital nonqualifying capital instruments (e.g., TruPS and cumulative perpetual preferred) that have been phasedout of tier 1 capital in the FR Y-9C, Schedule HC-R, Part I, line item 21.

For items 52 through 58, holding companies may include in regulatory capital debt or equity
instruments issued prior to September 12, 2010, that do not meet the criteria for additional tier 1 or
tier 2 capital instruments in 12 CFR 217.20 of the regulatory capital rules but that were included in tier
1 or tier 2 capital respectively as of September 12, 2010 (non-qualifying capital instruments issued
prior to September 12, 2010) up to the percentage of the outstanding principal amount of such nonqualifying capital instruments as of January 1, 2014, in Schedule HC-R, item 21.

Line Item 52 Cumulative Perpetual Preferred (CPP) (Revised regulatory capital rule treatment
– Non-qualifying Instrument in Tier 2)
Report the amount of Cumulative Perpetual Preferred instruments that were included in tier 2 capital
(FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of January 1, 2014, and that are
subject to phase out.
Line Item 53 CPP TARP Preferred (Revised regulatory capital rule treatment – Non-qualifying
Instrument in Tier 2)
116

Report the amount of CPP TARP Preferred instruments that were included in tier 2 capital (FR Y-9C,
Schedule HC-R, Part I, line item 28) and outstanding as of January 1, 2014, and that are subject to
phase out.

Line Item 54 Mandatory Convertible Preferred (MCP) (Revised regulatory capital rule
treatment – Non-qualifying Instrument in Tier 2)
Report the amount of Mandatory Convertible Preferred (MCP) instruments that were included in tier 2
capital (FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of January 1, 2014, and that
are subject to phase out.
Line Item 55 MCP USG Preferred (Revised regulatory capital rule treatment – Non-qualifying
Instrument in Tier 2)
Report the amount of Cumulative Perpetual Preferred instruments that were included in tier 2 capital
(FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of January 1, 2014, and that are
subject to phase out.

Line Item 56 Cumulative Dated Preferred (TRUPS) (Revised regulatory capital rule treatment –
Non-qualifying Instrument in Tier 2)
Report the amount of Cumulative Dated Preferred (TRUPS) instruments that were included in tier 2
capital (FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of January 1, 2014, and that
are subject to phase out.
Line Item 57 USG Preferred TRUPS (Revised regulatory capital rule treatment – Non-qualifying
Instrument in Tier 2)
Report the amount of Cumulative Perpetual Preferred instruments that were included in tier 2 capital
(FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of January 1, 2014, and that are
subject to phase out.

Line Item 58 Other Non-qualifying Instruments in Tier 2 (Revised regulatory capital rule
treatment – Non-qualifying Instrument in Tier 2)
Report the amount of all capital instruments other than the ones included in line items 52 through 57
that were included in tier 2 capital (FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of
January 1, 2014, and that are subject to phase out.
Quarterly Activity - Other than issuances or repurchases

Line Item 59 Common Stock (CS) (Revised regulatory capital rule treatment – Common Equity
Tier 1)
Report (1)"Common Stock" as defined in the FR Y-9C, Schedule HC, line item 24, provided it meets the
criteria for common equity tier 1 capital based on the regulatory capital rules of the Federal Reserve.
Include capital instruments issued by mutual banking organizations that meet the criteria for common
equity tier 1 capital;
(2) PLUS: "Surplus" as defined in the FR Y-9C, Schedule HC, line item 25;
(3) PLUS: "Other equity capital components" as defined in the FR Y-9C, Schedule HC, line item 26(c)
(only warrants in (2) surplus should be subtracted); and
(4) LESS: "Issuances associated with the U.S. Department of Treasury Capital Purchase Program:
Warrants to Purchase Common Stock" as defined in the FR Y-9C, Schedule HC-M, line item 24(b).
Line 59 should exclude amounts reported in line 60 as described below.
117

Line Item 60 Common Stock (CS) - Employee Stock Compensation (Revised regulatory capital
rule treatment – CET1)
Report the carrying amount of common stock as defined in the FR Y-9C, Schedule HC, line item 24
issued as part of an employee stock ownership plan (ESOP) and included in equity capital on the
balance sheet. Include increases and decreases in additional paid in capital (APIC) attributable to the
amortization of employee stock compensation and any changes in APIC, treasury or common stock as a
result of the actual issuance of common stock employee stock compensation.
Line Item 61 CS Warrants (Revised regulatory capital rule treatment – Common Equity Tier 1)
Report the carrying amount of warrants to issue common stock as defined in the FR Y-9C, Schedule HC,
line item 24 and included in equity capital on the balance sheet.
Line Item 62 CS USG Investment (Revised regulatory capital rule treatment – Common Equity
Tier 1)
Report the carrying amount of warrants issued to the U.S. Department of Treasury to purchase
common stock as defined in the FR Y-9C, Schedule HC, line item 24 of the reporting institution that is
included in equity capital on the balance sheet included in the FR Y-9C, Schedule HC-M, line item 24(b)

Line Item 63 Capital Instrument Issued by Subsidiary (Revised regulatory capital rule
treatment – Common Equity Tier 1)
Report capital instruments issued by a fully consolidated subsidiary of the reporting institution to a
third party investor that qualify for inclusion in common equity tier 1 capital as defined in the FR Y-9C,
Schedule HC-R, Part I, line item 4. To qualify for inclusion in common equity tier 1 capital, the capital
instruments must be issued by a depository institution or a foreign bank that is a consolidated
subsidiary of a banking organization.
Line Item 64 Other Common Equity Tier 1 Instruments (Revised regulatory capital rule
treatment – Common Equity Tier 1)
Report as defined in the regulatory capital rule .

Line Item 65 Non-Cumulative Perpetual Preferred (NCPP) (Revised regulatory capital rule
treatment – Additional Tier 1)
Report the amount of noncumulative perpetual preferred stock and related surplus included in the FR
Y-9C, Schedule HC, line item 23, and any other capital instrument and related surplus that satisfy all
the additional tier 1 criteria in 12 CFR 217.20(c) of the regulatory capital rules of the Federal Reserve.

Line Item 66 NCPP Convertible (Revised regulatory capital rule treatment – Additional Tier 1)
Report the amount of NCPP Convertible securities and related surplus included in the FR Y-9C,
Schedule HC, line item 23, that satisfy all the additional tier 1 criteria in 12 CFR 217.20(c) of the
regulatory capital rules of the Federal Reserve.

Line Item 67 Mandatory Convertible Preferred (MCP) (Revised regulatory capital rule
treatment – Additional Tier 1)
Report the amount of Mandatory Convertible Preferred (MCP) securities and related surplus included
in the FR Y-9C, Schedule HC, line item 23, that satisfy all the additional tier 1 criteria in 12 CFR
217.20(c) of the regulatory capital rules of the Federal Reserve.

Line Item 68 MCP USG Preferred (Revised regulatory capital rule treatment – Additional Tier 1)
Report the amount of mandatory convertible preferred securities issued to the U.S. Department of
Treasury by bank and intermediate holding companies that satisfy all the additional tier 1 criteria in
118

12 CFR 217.20(c) of the regulatory capital rules of the Federal Reserve included in the FR Y-9C,
Schedule HC, line item 3 and Schedule HC-M, line item 24(a).

Line Item 69 Capital Instrument Issued by Subsidiary (Revised regulatory capital rule
treatment – Additional Tier 1)
Report the amount of tier 1 minority interest not included in common equity tier 1 capital that is
includable at the consolidated level as defined in the FR Y-9C, Schedule HC-R, Part I, line item 22. For
tier 1 minority interest, there is no requirement that the subsidiary be a depository institution or a
foreign bank. However, the instrument that gives rise to additional tier 1 minority interest must meet
all the criteria for additional tier 1 capital instrument.

Line Item 70 Other Additional Tier 1 Instruments (Revised regulatory capital rule treatment –
Additional Tier 1)
Report the amount of all other capital instruments, other than those included in line items 65 through
69 that satisfy all the additional tier 1 criteria in 12 CFR 217.20(c) of the regulatory capital rules of the
Federal Reserve.
Line Item 71 Cumulative Perpetual Preferred (CPP) (Revised regulatory capital rule treatment
– Non-qualifying Instrument in Tier 1)
Report the amount of Cumulative Perpetual Preferred securities that were included in tier 1 capital
(FR Y-9C, Schedule HC-R, Part I, line item 21) and outstanding as of January 1, 2014, and that are
subject to phase out.
Line Item 72 CPP TARP Preferred (Revised regulatory capital rule treatment – Non-qualifying
Instrument in Tier 1)
Report the amount of CPP TARP Preferred securities that were included in tier 1 capital (FR Y-9C,
Schedule HC-R, Part I, line item 21) and outstanding as of January 1, 2014, and that are subject to
phase out.

Line Item 73 Mandatory Convertible Preferred (MCP) (Revised regulatory capital rule
treatment – Non-qualifying Instrument in Tier 1)
Report the amount of Mandatory Convertible Preferred securities that were included in tier 1 capital
(FR Y-9C, Schedule HC-R, Part I, line item 21) and outstanding as of January 1, 2014, and that are
subject to phase out.
Line Item 74 MCP USG Preferred (Revised regulatory capital rule treatment – Non-qualifying
Instrument in Tier 1)
Report the amount of MCP USG Preferred securities that were included in tier 1 capital (FR Y-9C,
Schedule HC-R, Part I, line item 21) and outstanding as of January 1, 2014, and that are subject to
phase out.

Line Item 75 Cumulative Dated Preferred (TRUPS) (Revised regulatory capital rule treatment –
Non-qualifying Instrument in Tier 1)
Report the amount of Cumulative Dated Preferred (TRUPS) securities that were included in tier 1
capital (FR Y-9C, Schedule HC-R, Part I, line item 21) and outstanding as of January 1, 2014, and that
are subject to phase out.
Line Item 76 USG Preferred TRUPS (Revised regulatory capital rule treatment – Non-qualifying
Instrument in Tier 1)
119

Report the amount of USG Preferred (TRUPS) securities that were included in tier 1 capital (FR Y-9C,
Schedule HC-R, Part I, line item 21) and outstanding as of January 1, 2014, and that are subject to
phase out.

Line Item 77 Other Non-qualifying Instruments in Tier 1 (Revised regulatory capital rule
treatment – Non-qualifying Instrument in Tier 1)
Report the amount of all other capital instruments other than those included in line items 71 through
76 that were included in tier 1 capital (FR Y-9C, Schedule HC-R, Part I, line item 21) and outstanding as
of January 1, 2014, and that are subject to phase out.

Line Item 78 Subordinated Debt (Revised regulatory capital rule treatment – Tier 2)
Report subordinated debt instruments that satisfy all eligibility criteria under the regulatory capital
rules of the Federal Reserve and related surplus included in the FR Y-9C, Schedule HC-R, Part I, line
item 27. Include instruments that were (i) issued under the Small Business Jobs Act of 2010, or, prior
to October 4, 2010, under the Emergency Economic Stabilization Act of 2008 and (ii) were included in
the tier 2 capital nonqualifying capital instruments (e.g., TruPS and cumulative perpetual preferred)
under the Federal Reserve’s general risk-based capital rules.

Line Item 79 Capital Instrument Issued by Subsidiary (Revised regulatory capital rule
treatment – Tier 2)
Report the amount of total capital minority interest not included in tier 1 capital, as defined in the FR
Y-9C, Schedule HC-R, Part I, line item 29.

Line Item 80 Other Tier 2 Instruments (Revised regulatory capital rule treatment – Tier 2)
Report all other capital instruments, other than those included in line items 78 and 79, that satisfy all
eligibility criteria under the regulatory capital rules of the Federal Reserve and related surplus
included in the FR Y-9C, Schedule HC-R, Part I, line item 27.

In addition, report tier 2 capital non-qualifying capital instruments (e.g., TruPS and cumulative
perpetual preferred) that have been phased-out of tier 1 capital in the FR Y-9C, Schedule HC-R, Part I,
line item 21.

For items 81 through 87, holding companies may include in regulatory capital debt or equity
instruments issued prior to September 12, 2010, that do not meet the criteria for additional tier 1 or
tier 2 capital instruments in 12 CFR 217.20 of the regulatory capital rules but that were included in tier
1 or tier 2 capital respectively as of September 12, 2010 (non-qualifying capital instruments issued
prior to September 12, 2010) up to the percentage of the outstanding principal amount of such nonqualifying capital instruments as of January 1, 2014, in Schedule HC-R, item 21.

Line Item 81 Cumulative Perpetual Preferred (CPP) (Revised regulatory capital rule treatment
– Non-qualifying Instrument in Tier 2)
Report the amount of Cumulative Perpetual Preferred instruments that were included in tier 2 capital
(FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of January 1, 2014, and that are
subject to phase out.
Line Item 82 CPP TARP Preferred (Revised regulatory capital rule treatment – Non-qualifying
Instrument in Tier 2)
Report the amount of CPP TARP Preferred instruments that were included in tier 2 capital (FR Y-9C,
Schedule HC-R, Part I, line item 28) and outstanding as of January 1, 2014, and that are subject to
phase out.
120

Line Item 83 Mandatory Convertible Preferred (MCP) (Revised regulatory capital rule
treatment – Non-qualifying Instrument in Tier 2)
Report the amount of Mandatory Convertible Preferred (MCP) instruments that were included in tier 2
capital (FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of January 1, 2014, and that
are subject to phase out.
Line Item 84 MCP USG Preferred (Revised regulatory capital rule treatment – Non-qualifying
Instrument in Tier 2)
Report the amount of Cumulative Perpetual Preferred instruments that were included in tier 2 capital
(FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of January 1, 2014, and that are
subject to phase out.

Line Item 85 Cumulative Dated Preferred (TRUPS) (Revised regulatory capital rule treatment –
Non-qualifying Instrument in Tier 2)
Report the amount of Cumulative Dated Preferred (TRUPS) instruments that were included in tier 2
capital (FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of January 1, 2014, and that
are subject to phase out.
Line Item 86 USG Preferred TRUPS (Revised regulatory capital rule treatment – Non-qualifying
Instrument in Tier 2)
Report the amount of Cumulative Perpetual Preferred instruments that were included in tier 2 capital
(FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of January 1, 2014, and that are
subject to phase out.
Line Item 87 Other Non-qualifying Instruments in Tier 2 (Revised regulatory capital rule
treatment – Non-qualifying Instrument in Tier 2)
Report the amount of all capital instruments other than the ones included in items 81 through 86 that
were included in tier 2 capital (FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of
January 1, 2014, and that are subject to phase out.
Capital Balances

Line Item 88 Common Stock (CS) (Revised regulatory capital rule treatment – Common Equity
Tier 1)
For the actual as-of date, report
(1)"Common Stock" as defined in the FR Y-9C, Schedule HC, line item 24, provided it meets the criteria
for common equity tier 1 capital based on the regulatory capital rules of the Federal Reserve. Include
capital instruments issued by mutual banking organizations that meet the criteria for common equity
tier 1 capital;
(2) PLUS: "Surplus" as defined in the FR Y-9C, Schedule HC, line item 25;
(3) PLUS "Other equity capital components" as defined in the FR Y-9C, Schedule HC, line item
26(c)(only warrants in (2) surplus should be subtracted); and
(4) LESS: "Issuances associated with the U.S. Department of Treasury Capital Purchase Program:
Warrants to Purchase Common Stock" as defined in the FR Y-9C, Schedule HC-M, line item 24(b).
Line 88 should exclude amounts reported in line 89 as described below.

For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 1, 2, 30, 31,
59, 60 and actual as-of date item 88. For projection periods PQ2 through PQ9, the item is calculated as
121

the sum of current projection period items 1, 2 , 30, 31, 59, 60 and the prior projection period’s item
88.

Line Item 89 CS Warrants (Revised regulatory capital rule treatment – Common Equity Tier 1)
For the actual as-of date, report the carrying amount of warrants to issue common stock as defined in
the FR Y-9C, Schedule HC, line item 24 and included in equity capital on the balance sheet.

For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 3, 32, 61
and actual as-of date item 89. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 3, 32, 61 and the prior projection period’s item 89.
Line Item 90 CS USG Investment (Revised regulatory capital rule treatment – Common Equity
Tier 1)
For the actual as-of date, report the carrying amount of warrants issued to the U.S. Department of
Treasury to purchase common stock as defined in the FR Y-9C, Schedule HC, line item 24 of the
reporting institution that is included in equity capital on the balance sheet included in the FR Y-9C,
Schedule HC-M, line item 24(b).

For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 4, 33, 62,
and actual as-of date item 90. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 4, 33, 62 and the prior projection period’s item 90

Line Item 91 Capital Instrument Issued by Subsidiary (Revised regulatory capital rule
treatment – Common Equity Tier 1)
For the actual as-of date, report capital instruments issued by a fully consolidated subsidiary of the
reporting institution to a third party investor that qualify for inclusion in common equity tier 1 capital
as defined in the FR Y-9C, Schedule HC-R, Part I, line item 4). To qualify for inclusion in common equity
tier 1 capital, the capital instruments must be issued by a depository institution or a foreign bank that
is a consolidated subsidiary of a banking organization.

For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 5, 34, 63
and actual as-of date item 91. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 5, 34, 63 and the prior projection period’s item 91.
Line Item 92 Other Common Equity Tier 1 Instruments (Revised regulatory capital rule
treatment – Common Equity Tier 1)
For the actual as-of date, report as defined in the regulatory capital rule.

For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 6, 35, 64
and actual as-of date item 92. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 6, 35, 64 and the prior projection period’s item 92.

Line Item 93 Non-Cumulative Perpetual Preferred (NCPP) (Revised regulatory capital rule
treatment – Additional Tier 1)
For the actual as-of date, report the amount of noncumulative perpetual preferred stock and related
surplus included in the FR Y-9C, Schedule HC, line item 23, and any other capital instrument and
related surplus that satisfy all the additional tier 1 criteria in 12 CFR 217.20(c) of the regulatory capital
rules of the Federal Reserve.
122

For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 7, 36, 65
and actual as-of date item 93. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 7, 36, 65 and the prior projection period’s item 93.

Line Item 94 NCPP Convertible (Revised regulatory capital rule treatment – Additional Tier 1)
For the actual as-of date, report the amount of NCPP Convertible securities and related surplus
included in the FR Y-9C, Schedule HC, line item 23, that satisfy all the additional tier 1 criteria in 12
CFR 217.20(c) of the regulatory capital rules of the Federal Reserve.

For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 8, 37, 66
and actual as-of date item 94. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 8, 37, 66 and the prior projection period’s item 94.

Line Item 95 Mandatory Convertible Preferred (MCP) (Revised regulatory capital rule
treatment – Additional Tier 1)
For the actual as-of date, report the amount of Mandatory Convertible Preferred (MCP) securities and
related surplus included in the FR Y-9C, Schedule HC, line item 23, that satisfy all the additional tier 1
criteria in 12 CFR 217.20(c) of the regulatory capital rules of the Federal Reserve.

For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 9, 38, 67
and actual as-of date item 95. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 9, 38, 67and the prior projection period’s item 95.

Line Item 96 MCP USG Preferred (Revised regulatory capital rule treatment – Additional Tier 1)
For the actual as-of date, report the amount of mandatory convertible preferred securities issued to
the U.S. Department of Treasury by bank and intermediate holding companies that satisfy all the
additional tier 1 criteria in 12 CFR 217.20(c) of the regulatory capital rules of the Federal Reserve
included in the FR Y-9C, Schedule HC, line item 3 and Schedule HC-M, line item 24(a).
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 10, 39, 68
and actual as-of date item 96. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 10, 39, 68 and the prior projection period’s item 96.

Line Item 97 Capital Instrument Issued by Subsidiary (Revised regulatory capital rule
treatment – Additional Tier 1)
For the actual as-of date, report the amount of tier 1 minority interest not included in common equity
tier 1 capital that is includable at the consolidated level as defined in the FR Y-9C, Schedule HC-R, Part
I, line item 22. For tier 1 minority interest, there is no requirement that the subsidiary be a depository
institution or a foreign bank. However, the instrument that gives rise to additional tier 1 minority
interest must meet all the criteria for additional tier 1 capital instrument.

For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 11, 40, 69
and actual as-of date item 97. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 11, 40, 69 and the prior projection period’s item 97.

Line Item 98 Other Additional Tier 1 Instruments (Revised regulatory capital rule treatment –
Additional Tier 1)
For the actual as-of date, report the amount of all other capital instruments, other than those included
in line items 93 through 97, that satisfy all the additional tier 1 criteria in 12 CFR 217.20(c) of the
regulatory capital rules of the Federal Reserve.
123

For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 12, 41, 70
and actual as-of date item 98. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 12, 41, 70 and the prior projection period’s item 98.

Line Item 99 Cumulative Perpetual Preferred (CPP) (Revised regulatory capital rule treatment
– Non-qualifying Instrument in Tier 1)
For the actual as-of date, report the amount of Cumulative Perpetual Preferred securities that were
included in tier 1 capital (FR Y-9C, Schedule HC-R, Part I, line item 21) and outstanding as of January 1,
2014, and that are subject to phase out.
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 13, 42, 71
and actual as-of date item 99. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 13, 42, 71 and the prior projection period’s item 99.

Line Item 100 CPP TARP Preferred (Revised regulatory capital rule treatment – Non-qualifying
Instrument in Tier 1)
For the actual as-of date, report the amount of CPP TARP Preferred securities that were included in
tier 1 capital (FR Y-9C, Schedule HC-R, Part I, line item 21) and outstanding as of January 1, 2014, and
that are subject to phase out.
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 14, 43, 72
and actual as-of date item 100. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 14, 43 72and the prior projection period’s item 100.

Line Item 101 Mandatory Convertible Preferred (MCP) (Revised regulatory capital rule
treatment – Non-qualifying Instrument in Tier 1)
For the actual as-of date, report the amount of Mandatory Convertible Preferred securities that were
included in tier 1 capital (FR Y-9C, Schedule HC-R, Part I, line item 21) and outstanding as of January 1,
2014, and that are subject to phase out.
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 15, 44, 73
and actual as-of date item 101. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 15, 44, 73 and the prior projection period’s item 101.
Line Item 102 MCP USG Preferred (Revised regulatory capital rule treatment – Non-qualifying
Instrument in Tier 1)
For the actual as-of date, report the amount of MCP USG Preferred securities that were included in tier
1 capital (FR Y-9C, Schedule HC-R, Part I, line item 21) and outstanding as of January 1, 2014, and that
are subject to phase out.
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 16, 45, 74
and actual as-of date item 102. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 16, 45, 74 and the prior projection period’s item 102.

Line Item 103 Cumulative Dated Preferred (TRUPS) (Revised regulatory capital rule treatment
– Non-qualifying Instrument in Tier 1)
For the actual as-of date, report the amount of Cumulative Dated Preferred (TRUPS) securities that
were included in tier 1 capital (FR Y-9C, Schedule HC-R, Part I, line item 21) and outstanding as of
January 1, 2014, and that are subject to phase out.
124

For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 17, 46, 75
and actual as-of date item 103. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 17, 46, 75 and the prior projection period’s item 103.

Line Item 104 USG Preferred TRUPS (Revised regulatory capital rule treatment – Nonqualifying Instrument in Tier 1)
For the actual as-of date, report the amount of USG Preferred (TRUPS) securities that were included in
tier 1 capital (FR Y-9C, Schedule HC-R, Part I, line item 21) and outstanding as of January 1, 2014, and
that are subject to phase out.
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 18, 47, 76
and actual as-of date item 104. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 18, 47, 76 and the prior projection period’s item 104.

Line Item 105 Other Non-qualifying Instruments in Tier 1 (Revised regulatory capital rule
treatment – Non-qualifying Instrument in Tier 1)
For the actual as-of date, report the amount of all other capital instruments other than those included
in line items 99 through 104 that were included in tier 1 capital (FR Y-9C, Schedule HC-R, Part I, line
item 21) and outstanding as of January 1, 2014, and that are subject to phase out.
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 19, 48, 77
and actual as-of date item 105. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 19, 48, 77 and the prior projection period’s item 105.

Line Item 106 Subordinated Debt (Revised regulatory capital rule treatment – Tier 2)
For the actual as-of date, report subordinated debt instruments that satisfy all eligibility criteria under
the regulatory capital rules of the Federal Reserve and related surplus included in the FR Y-9C,
Schedule HC-R, Part I, line item 27. Include instruments that were (i) issued under the Small Business
Jobs Act of 2010, or, prior to October 4, 2010, under the Emergency Economic Stabilization Act of 2008
and (ii) were included in the tier 2 capital nonqualifying capital instruments (e.g., TruPS and
cumulative perpetual preferred) under the Federal Reserve’s general risk-based capital rules.
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 20, 49, 78
and actual as-of date item 106. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 20, 49, 78 and the prior projection period’s item 106.
Line Item 107 Capital Instrument Issued by Subsidiary (Revised regulatory capital rule
treatment – Tier 2)
For the actual as-of date, report the amount of total capital minority interest not included in tier 1
capital, as defined in the FR Y-9C, Schedule HC-R, Part I, line item 29.

For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 21, 50, 79
and actual as-of date item 107. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 21, 50, 79 and the prior projection period’s item 107.

Line Item 108 Other Tier 2 Instruments (Revised regulatory capital rule treatment – Tier 2)
For the actual as-of date, report all other capital instruments, other than those included in line items
106 and 107, that satisfy all eligibility criteria under the regulatory capital rules of the Federal Reserve
and related surplus included in the FR Y-9C, Schedule HC-R, Part I, line item 27.
125

In addition, report tier 2 capital non-qualifying capital instruments (e.g., TruPS and cumulative
perpetual preferred) that have been phased-out of tier 1 capital in the FR Y-9C, Schedule HC-R, Part I,
line item 21.

For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 22, 51, 80
and actual as-of date item 108. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 22, 51, 80 and the prior projection period’s item 108

For items 109 through 115, holding companies may include in regulatory capital debt or equity
instruments issued prior to September 12, 2010, that do not meet the criteria for additional tier 1 or
tier 2 capital instruments in 12 CFR 217.20 of the regulatory capital rules but that were included in tier
1 or tier 2 capital respectively as of September 12, 2010 (non-qualifying capital instruments issued
prior to September 12, 2010) up to the percentage of the outstanding principal amount of such nonqualifying capital instruments as of January 1, 2014, in Schedule HC-R, item 21.

Line Item 109 Cumulative Perpetual Preferred (CPP) (Revised regulatory capital rule treatment
– Non-qualifying Instrument in Tier 2)
For the actual as-of date, report the amount of Cumulative Perpetual Preferred instruments that were
included in tier 2 capital (FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of January 1,
2014, and that are subject to phase out.
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 23, 52, 81
and actual as-of date item 109. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 23, 52, 81 and the prior projection period’s item 109.

Line Item 110 CPP TARP Preferred(Revised regulatory capital rule treatment – Non-qualifying
Instrument in Tier 2)
For the actual as-of date, report the amount of CPP TARP Preferred instruments that were included in
tier 2 capital (FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of January 1, 2014, and
that are subject to phase out.
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 24, 53, 82
and actual as-of date item 110. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 24, 53, 82 and the prior projection period’s item 110.

Line Item 111 Mandatory Convertible Preferred (MCP) (Revised regulatory capital rule
treatment – Non-qualifying Instrument in Tier 2)
For the actual as-of date, report the amount of Mandatory Convertible Preferred (MCP) instruments
that were included in tier 2 capital (FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of
January 1, 2014, and that are subject to phase out.
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 25, 54, 83
and actual as-of date item 111. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 25, 54, 83 and the prior projection period’s item 111.

Line Item 112 MCP USG Preferred(Revised regulatory capital rule treatment – Non-qualifying
Instrument in Tier 2)
For the actual as-of date, report the amount of Cumulative Perpetual Preferred instruments that were
included in tier 2 capital (FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of January 1,
2014, and that are subject to phase out.
126

For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 26, 55, 84
and actual as-of date item 112. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 26, 55, 84 and the prior projection period’s item 112.

Line Item 113 Cumulative Dated Preferred (TRUPS) (Revised regulatory capital rule treatment
– Non-qualifying Instrument in Tier 2)
For the actual as-of date, report the amount of Cumulative Dated Preferred (TRUPS) instruments that
were included in tier 2 capital (FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of
January 1, 2014, and that are subject to phase out.

For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 27, 56,
85and actual as-of date item 113. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 27, 56, 85 and the prior projection period’s item 113.
Line Item 114 USG Preferred TRUPS (Revised regulatory capital rule treatment – Nonqualifying Instrument in Tier 2)
For the actual as-of date, report the amount of Cumulative Perpetual Preferred instruments that were
included in tier 2 capital (FR Y-9C, Schedule HC-R, Part I, line item 28) and outstanding as of January 1,
2014, and that are subject to phase out.
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 28, 57, 86
and actual as-of date item 114. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 28, 57, 86 and the prior projection period’s item 114.
Line Item 115 Other Non-qualifying Instruments in Tier 2 (Revised regulatory capital rule
treatment – Non-qualifying Instrument in Tier 2)
For the actual as-of date, report the amount of all capital instruments other than the ones included in
line items 109 through 114 that were included in tier 2 capital (FR Y-9C, Schedule HC-R, Part I, line
item 28) and outstanding as of January 1, 2014, and that are subject to phase out.

For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 29, 58, 87
and actual as-of date item 115. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 29, 58, 87 and the prior projection period’s item 115.

Line Item 116 Cash dividends declared on preferred stock
Report planned cash dividends declared on preferred stock, as defined in FR Y-9C, Schedule HI-A, line
item 10.

Line item 117 Cash dividends declared on common stock
Report planned cash dividends declared on common stock, as defined in FR Y-9C, Schedule HI-A, line
item 11.
Line item 118 Common shares outstanding (Millions)
Report the number (in millions) of common shares outstanding at the time dividends on common
stock are declared such that line item 119 reflects the firm’s intended quarterly distribution of
common dividends per share.
Line item 119 Common dividends per share ($)
Report the firm’s intended quarterly distribution in common dividends per share.
127

Schedule D—Regulatory Capital Transitions (Discontinued)

128

Schedule E—Operational Risk
E.1—BHC, SLHC or IHC Legal Reserves Reporting
The BHC, SLHC or IHC Legal Reserves Reporting sub-schedule must be completed by all institutions.
For each year, report the total dollar values of the institution’s legal reserve balance, representing the
total legal reserve balance that was included on the institution’s financial statements for the as-of date.
The BHC’s or IHC’s submission should contain annual legal reserve balances for at least five years
through to the reporting quarter.

On a voluntary basis, report the total dollar value of the institution’s legal reserves pertaining
to repurchase litigation which was included on the institution’s financial statements as part of
the total legal reserve on the as-of date. Also please indicate the subset of this amount which is
related only to contractual Representation and Warranty (R&W) claims (excluding any
amounts set aside for damages, penalties, fees, etc).
E.2—Material Risk Identification
Note: This sub-schedule is only to be reported by firms subject to SR Letter 15-18.

In the table in the report form under Section A, provide a list of the firm’s material operational risks
included in the BHC Baseline and BHC Stress Operational Risk loss projections, along with the name of
the business line impacted by the material risk loss estimation methodology used to estimate losses
for the material risk, and loss contribution. Material operational risks are those which are considered
material according to the BHC’s risk management framework. Also, under Section B, list any material
risks that were excluded from the loss projections.
Column Definitions
Material Operational Risk Name and Brief Description: Name and a brief description of the
material risk.

Business Line(s)/Firm-Wide: Name of the business line(s) impacted by the material operational risk.
If the risk applies to all lines of business, report the business line as “Firm-Wide.”
Loss Estimation Methodology(ies): Methodology used to estimate the operational risk losses for the
risk listed (for example, scenario analysis, historical data, regression model, etc.).
BHC Baseline and BHC Stress Projection Amounts: the aggregate loss amount in millions.
E.3—Operational Risk Scenarios
This sub-schedule is only to be reported by firms subject to SR Letter 15-18.

In the table in the report form, provide a list of the firm’s Operational Risk scenarios included in the
BHC Baseline and BHC Stress Operational Risk loss projections including the scenario name and loss
contribution for each scenario. Also provide total number of scenario included in the loss projections
as well as percentage of operational loss generated using scenario in the BHC Baseline and BHC Stress
Operational Risk loss projections. Note the methodology for applying scenario results to the loss
projections, such as model inputs, overlays, or other methods.

Column Definitions

129

Operational Risk Scenario Name: a brief description of each operational risk scenario with the firm
assigned name which may be the same as the material
risk the scenario represents.

BHC Baseline and BHC Stress Projection: the dollar contribution to the operational loss estimate for
each scenario listed.

130

Schedule F – Business Plan Changes
These schedules are used to estimate the effect of a material change in business plan on a BHC’s,
SLHC’s or IHC’s asset, liability, and capital projections. 32 Examples of a material change in business
plan could include a planned merger, change in a key business strategy, a significant investment, or a
divestiture, provided that the divestiture has been completed or contractually agreed to prior to the
submission deadline of FR Y-14A, Schedule A (Summary). Divestitures planned as part of a merger
must also be contractually agreed to prior to the submission deadline.

BHCs, SLHCs and IHCs that include a material business plan change in their capital plan must report
this schedule. Respondents should refer to the CCAR Instructions for a given year for a discussion of
materiality. Schedules F.1 and F.2 should only be used to report material business plan changes that
will derive from contractual agreements with another party. Overall projections of balances, liabilities,
and capital, which include the assumed effects of run-off, growth, and contractual agreements, should
be reported in the FR Y-14A Summary schedule. Schedule F seeks to isolate the projected effects of
business plan changes from overall projections of these items for the BHC, SLHC or IHC and from
projected growth. The data reported in Schedule F.1 reflects the quarter-over-quarter changes in
reported Summary schedule items that are attributable to business plan changes. Generally, BHCs,
SLHCs and IHCs should not report items on Schedule F.1 as they appear in the FR Y-14A Summary
schedule.
Unless instructed otherwise, firms with material business plan changes are only required to complete
Schedules F.1 and F.2 for the supervisory baselineand supervisory severely adverse scenarios.
Schedule F.1 and F.2 are annual schedules and need not be completed for the mid-cycle stress test.
Separately report this information for each of the supervisory scenarios (Supervisory Baseline and
Supervisory Severely Adverse). BHCs, SLHCs and IHCs should complete one submission per scenario
per material business plan change. Separate business plan changes (e.g., two separate material
acquisitions) should be reported with different BPC identifiers (e.g., BPC 1 and BPC 2). If a BHC, SLHC
or IHC reports more than one business plan change in any quarter of the projection horizon, the
Federal Reserve may ask for additional information, which could include a more granular breakdown
of change in asset, liability and capital projection by individual business plan change.

BHCs, SLHCs and IHCs should provide supporting documentation that includes any information
relating to portfolio risk characteristics that has been collected during the BHC’s, SLHCs or IHC’s due
diligence process. This supporting documentation should be uploaded to the IntraLinks collaboration
site and categorized as:

Supporting Document  FR Y-14A – Sch F – Bus Plan Changes

F.1 – Material Business Plan Changes
Schedule F mirrors the structure of the FR Y-14A Summary schedule. Using that structure, for a given
A BHC or IHC is required to include in its capital plan a discussion of any expected changes to the BHC’s or
IHC’s business plan that are likely to have a material impact on the BHC’s or IHC’s capital adequacy or liquidity.
See 12 CFR 225.8(e)(2)(iv).
In this discussion, the BHC or IHC should consider not just the impacts of these expected changes, but also the
potential adverse consequences should the actions not result in the planned changes—e.g., a merger plan falls
through, a change in business strategy is not achieved, or there is a loss on the planned significant investment.

32

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supervisory scenario, report in Schedule F.1 the dollar amount of the incremental effect of a material
change in business plan on the balance sheet, income statement, RWA, retail balance and loss
projections, and on items on the CCAR and DFAST capital worksheets. In quarters in which no change
in business plan occurs, report zero for all fields.
The following items, which are derived by the Federal Reserve on the FR Y-14A Summary schedule,
cannot be derived for business plan changes. 33 BHCs, SLHCs and IHCs should report the incremental
effect of a material business plan change on these items directly in Schedule F.
For more information on these items, refer to Schedule A.1.a for Income Statement variables and
Schedule A.1.d.1 for Capital Worksheet variables.

Summary, Income Statement (Schedule A.1.a)
• Item 63, Other Losses: Goodwill Impairment
• Item 64, Other Losses: Valuation Adjustment for firm’s own debt under fair value option (FVO)
• Item 68a, ALLL, Prior Quarter
• Item 68b, Allowance for credit losses on held-to-maturity debt securities, prior quarter
• Item 68c, Allowance for credit losses on available-for-sale debt securities, prior quarter
• Item 68d, Allowance for credit losses on all other financial assets, prior quarter
• Item 117, Pre-provision net revenue: Net interest income
• Item 118, Pre-provision net revenue: Noninterest income
• Item 119, Pre-provision net revenue: Noninterest expense
• Item 120, Pre-provision net revenue: Pre-provision net revenue
• Item 126, Condensed income statement: Realized gains (losses) on available-for-sale securities,
including OTTI
• Item 127, Condensed income statement: Realized gains (losses) on held-to-maturity securities,
including OTTI
• Item 136, Repurchase Reserve/Liability for Mortgage Reps and Warranties: Reserve, prior
quarter
• Item 137, Repurchase reserve/liability for mortgage reps and warranties: Provisions during
the quarter
• Item 138, Repurchase reserve/liability for mortgage reps and warranties: Net charges during
the quarter

Summary, Capital (Schedule A.1.d.1)
• Item 1, Schedule HI-A—Changes in Bank, Savings and Loan or Intermediate Holding Company
Equity Capital: Total bank or intermediate holding company equity capital most recently
reported for the end of previous QUARTER

If a BHC, SLHC or IHC reports more than one business plan change in any quarter of the projection
horizon, then the two business plan changes should be included in the BHC’s, SLHC’s or IHC’s capital
plan. In this case, the Federal Reserve may ask for additional information, which could include a more
granular breakdown of the change in asset, liability, and capital projection by individual business plan
change. A firm’s capital plan should include combining pro forma financial statements if the firm has
projected a merger, and should include fair value adjustments applied to each acquired portfolio in
order to arrive at its projected carry value if the firm has projected an acquisition.
33

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

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Example of What to Report: Suppose that, as of 4Q17 (the as of date for CCAR 2018), a BHC, SLHC or
IHC has a US first lien mortgage portfolio of $100 million which is projected to grow by $5 million per
quarter over the planning horizon. In the first quarter of the planning horizon (1Q18 for CCAR 2018)
the BHC, SLHC or IHC completes a divesture of a $20 million portfolio and enters an agreement to
acquire a $40 million portfolio, estimated to close in the fourth quarter of the planning horizon (4Q18
for CCAR 2018). Further suppose that all of the projections mentioned above correspond to
projections under the supervisory severely adverse scenario.
On its FR Y‐14A Summary schedule for the Supervisory Severely Adverse scenario, the BHC, SLHC or
IHC would report the projected balances of its US first lien mortgage portfolio on Item 1 of the Retail
Balance and Loss Projections worksheet (RBLP) (MDRM number CPSRP381). These balances would
correspond to column in Exhibit 1, below.
The BHC, SLHC or IHC would also be required to submit a Y-14A Schedule F.1 for each supervisory
scenario. In that submission, for the Supervisory Severely Adverse scenario, the BHC, SLHC or IHC
would report the dollar amount of the effect that the acquisition and divestiture would have on the
projected balances of its US first lien mortgage portfolio on Item 1 of the RBLP (MDRM number
CBPRP381). These balances would correspond to column (4) in Exhibit 1, below.
(1)

(2)

(3)

(4)

Projection Quarter

Y-14A Summary RBLP,
Line 1

Portfolio Growth

FR Y-14A BPC RBLP, Line
1

4Q15

100

1Q16

85

5

-20

2Q16

90

5

0

3Q16

95

5

0

4Q16

140

5

40

1Q17

145

5

0

2Q17

150

5

0

3Q17

155

5

0

4Q17

160

5

0

1Q18

165

5

0

<- Divestiture

<- Acquisition

Note: Column (3) of exhibit 1 is not explicitly reported in either the Y‐14 Summary or Business Plan
Changes schedules. It is included in exhibit 1 for illustration only.

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F.2 – Pro Forma Combining Balance Sheet for Mergers and Material Acquisitions
If a BHC, SLHC or IHC reports a merger or material acquisition in Schedule F.1 (Material Business Plan
Changes), then the BHC, SLHC or IHC must also complete Schedule F.2, the Pro Forma Combining
Balance Sheet worksheet. In order to arrive at the post-acquisition fair value of an acquired portfolio
as reported on the FR Y-14A Schedule F.1 Balance Sheet worksheet, Schedule F.2 requires that BHCs,
SLHCs or IHCs report the pre-acquisition book value of the portfolio on the as-of date, any purchase
accounting adjustments made to the portfolio value, and any fair value adjustments made. The sum of
the pre-acquisition book value, purchase accounting adjustments, and fair value adjustments for a
given portfolio should yield the post-acquisition fair value, reported on the Schedule F.1 Balance Sheet
worksheet in the quarter in which the business plan change takes place.

In the field labeled “Pre-Acquisition Book Value,” enter the book value for the line item assigned to the
balance sheet item by the seller. In the field labeled “Purchase Accounting Adjustments,” enter
adjustments made to the pre-acquisition book value of the balance sheet item in order to arrive at its
purchase price. In the field labeled “Fair Value Adjustments,” report the difference between the
purchase price and the fair value of the balance sheet item as reported on the balance sheet of the firm
at acquisition.

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Collection of Supplemental CECL Information
This schedule is only to be completed one-time by holding companies that have adopted ASU 2016-13.
If a firm plans to adopt ASU 2016-13 in the first quarter of the year immediately following the as of
date, then the firm should report this schedule on the as of date. If a firm will adopt ASU 2016-13 in the
second through fourth quarters of the year immediately following the as of date, then the firm should
report this schedule on the following as of date. For example, if a firm will adopt ASU 2016-13 in the
first quarter of 2020, then it should report this schedule with its report as of December 31, 2019. If a
firm will not adopt ASU 2016-13 until the second through fourth quarters of 2020, then the firm
should report this schedule with its report as of December 31, 2020.
Line Item 1 First quarter of CECL adoption

Report as a date the first quarter in which the actual or projected values for the FR Y-14A incorporate
the adoption of CECL. For example, if PQ4 is the first quarter that incorporates the adoption of CECL,
report the quarter end date for that PQ.
Line Item 2 Institutions applying CECL transition provisions

An institution may elect to use the transition provisions associated with CECL, as provided in section
301 of the regulatory capital rules. Such an institution may begin applying the transition provisions as
of the institution’s CECL adoption date. An electing banking organization must indicate in its Form FR
Y-9C its election to use the transition provisions, by reporting the amounts in the affected line items of
the regulatory capital schedule, adjusted for the transition provisions. For purposes of this item, firms
should report the effects of electing the transition provisions associated with CECL using the CECL,
DTA, and adjusted allowance for credit losses (AACL) transitional amounts (collectively, “day one
effect”), and not the modified CECL and modified AACL transitional amounts as provided in section
301 of the regulatory capital rules. See the instructions for FR Y-9C, Schedule HC-R, Part I, for more
information on the transition provisions.

An institution that has adopted CECL should report whether it is using transition provisions associated
with CECL, as defined in section 301 of the regulatory capital rule. The institution can choose from the
following entries: 0=No; 1 = 3-year CECL Transition; 2 = 5-year 2020 CECL Transition. An institution
that has not adopted CECL should not complete item 2.
For items 2a through 2e, firms should report the day one transition provision amount that is added
back to regulatory capital in year one. For example, for item 2a, firms should report the portion of the
CECL transitional amount, as provided in section 301 of the regulatory capital rule that is added back
to retained earnings for regulatory capital purposes in year one.
Line Item 2a Institutions applying CECL transition provisions: Retained Earnings
An institution that will elect or has elected to apply transition provisions associated with CECL must
provide the day one effect of the transition provisions on retained earnings.

An institution that will not elect or has elected not to apply transition provisions associated with CECL
must enter 0 in this item.
Line Item 2b Institutions applying CECL transition provisions: DTAs from temporary
differences
135

An institution that will elect or has elected to apply the transition provisions must provide the day one
effect of the transition provisions on DTAs from temporary differences.
An institution that will not elect or has elected not to apply the transition provisions must enter 0 in
this item.

Line Item 2c Institutions applying CECL transition provisions: credit loss allowances eligible for
inclusion in regulatory capital
An institution that will elect to or has elected to apply the transition provisions must provide the day
one effect of the transition provisions on credit loss allowances eligible for inclusion in regulatory
capital.
An institution that will not elect or has elected not to apply the transition provisions must enter 0 in
this item.
Line Item 2d Institutions applying CECL transition provisions: average total consolidated
assets

An institution that will elect to or has elected to apply the transition provisions must provide the day
one effect of the transition provisions on average total consolidated assets.
An institution that will not elect or has elected not to apply the transition provisions must enter 0 in
this item.
Line Item 2e Institutions applying CECL transition provisions: total leverage exposure

An institution that is subject to the supplementary leverage ratios and that will elect or has elected to
apply the transition provisions must provide the day one effect of the transition provisions on total
leverage exposure.
An institution that will not elect or has elected not to apply the transition provisions must enter 0 in
this item.
Line Item 3 Adoption of Current Expected Credit Loss Methodology – ASC Topic 326

An institution that will adopt ASU 2016-13 in the first quarter of the year immediately following the
December 31 as of date should report in this item the cumulative-effect adjustment for the changes in
the allowances for credit losses, net of any related deferred tax assets, recognized in retained earnings
as if the institution had measured its credit loss allowances under CECL in the December 31 as of date
of the year prior to when it first adopts CECL. If an institution adopted ASU 2016-13 in the second
through fourth quarters of the reporting year, then it should report the actual adjustment that was
recorded on the first day of adoption. For example, if a firm adopted CECL in the second quarter of
2020, then the firm should report the actual adjustment that was recorded on the first day of adoption
with its December 31, 2020, submission. Exclude from this line item the gross up amounts of
purchased credit-impaired assets to purchased credit-deteriorated assets.
Line Item 4 Allowances for credit losses recognized upon the acquisition of purchased creditdeteriorated assets
136

An institution that will adopt ASU 2016-13 in the first quarter of the year immediately following the
December 31 as of date should report in this item, as a positive number, the initial allowance for credit
losses recognized on purchased credit-deteriorated assets as if the institution had measured its credit
loss allowances under CECL in the December 31 as of date of the year prior to when it first adopts
CECL. If an institution adopted ASU 2016-13 in the second through fourth quarters of the reporting
year, then it should report the actual adjustment that was recorded on the first day of adoption. For
example, if a firm adopted CECL in the second quarter of 2020, then the firm should report the actual
adjustment that was recorded on the first day of adoption with its December 31, 2020, submission.
Line Item 5 Effect of adoption of current expected credit losses methodology on allowances for
credit losses on loans and leases held for investment and held-to-maturity debt securities

An institution that will adopt ASU 2016-13 in the first quarter of the year immediately following the
December 31 as of date should report in this item the change in the amount of allowances from
initially applying ASU 2016-13 to these two categories of assets as if the institution had measured its
credit loss allowances under CECL in the December 31 as of date of the year prior to when it first
adopts CECL, including the initial allowance gross-up for any purchased credit-deteriorated assets held
as of the effective date. If an institution adopted ASU 2016-13 in the second through fourth quarters of
the reporting year, then it should report the actual adjustment that was recorded on the first day of
adoption. For example, if a firm adopted CECL in the second quarter of 2020, then the firm should
report the actual adjustment that was recorded on the first day of adoption with its December 31,
2020, submission.
For further information, see the FR Y-9C Glossary entry “Purchased Credit Deteriorated (PCD) Loans
and Debt Securities.”
Line Item 6 Total allowance for credit losses

An institution that will adopt ASU 2016-13 in the first quarter of the year immediately following the
December 31 as of date should report the total allowance for credit losses, as well as sub-items 6.a.,
6.b, and 6.c, as if the institution had measured its credit loss allowances under CECL in the December
31 as of date of the year prior to when it first adopts CECL. If an institution adopted ASU 2016-13 in
the second through fourth quarters of the reporting year, then it should report the actual allowance for
credit losses balance on the first day of adoption. For example, if a firm adopted CECL in the second
quarter of 2020, then the firm should report the actual allowance for credit losses balance on the first
day of adoption with its December 31, 2020, submission. For further information, see the FR Y-9C
Glossary entry “Allowance for Credit Losses.”
Line Item 6a Allowance for credit losses on loans and leases held for investment

An institution that will adopt ASU 2016-13 in the first quarter of the year immediately following the
December 31 as of date should report the allowance for credit losses on loans and leases held for
investment as if the institution had measured its credit loss allowances under CECL in the December
31 as of date of the year prior to when it first adopts CECL. If an institution adopted ASU 2016-13 in
the second through fourth quarters of the reporting year, then it should report the actual allowance for
credit losses on loans and leases held for investment balance on the first day of adoption. For example,
if a firm adopted CECL in the second quarter of 2020, then the firm should report the actual allowance
for credit losses on loans and leases held for investment balance on the first day of adoption with its
December 31, 2020, submission.
137

Line Item 6b Allowance for credit losses on held-to-maturity securities
An institution that will adopt ASU 2016-13 in the first quarter of the year immediately following the
December 31 as of date should report the allowance for credit losses on held-to-maturity debt
securities as if the institution had measured its credit loss allowances under 2016-13 in the December
31 as of date of the year prior to when it first adopts CECL. If an institution adopted ASU 2016-13 in
the second through fourth quarters of the reporting year, then it should report the actual allowance for
credit losses on held-to-maturity securities balance on the first day of adoption. For example, if a firm
adopted CECL in the second quarter of 2020, then the firm should report the actual allowance for
credit losses on held-to-maturity securities balance on the first day of adoption with its December 31,
2020, submission.

Line Item 6c Allowance for credit losses on available-for-sale securities
An institution that will adopt ASU 2016-13 in the first quarter of the year immediately following the
December 31 as of date should report the allowance for credit losses on available-for-sale debt
securities as if the institution had measured its credit loss allowances under 2016-13 in the December
31 as of date of the year prior to when it first adopts CECL. If an institution adopted ASU 2016-13 in
the second through fourth quarters of the reporting year, then it should report the actual allowance for
credit losses on available-for-sale securities balance on the first day of adoption. For example, if a firm
adopted CECL in the second quarter of 2020, then the firm should report the allowance for credit
losses on available-for-sale securities balance on the first day of adoption with its December 31, 2020,
submission.

138

Appendix A: Supporting Documentation
This appendix sets forth requirements and supervisory expectations related to supporting
documentation for BHCs, SLHCs and IHCs subject to the Y-14 reporting requirements. This document is
primarily focused on helping to ensure that BHCs, SLHCs and IHCs subject to Y-14 reporting
requirements provide accurate and comprehensive information for their Y-14 reports.
Large and complex firms and LISCC firms should provide the information set forth in this appendix A
with their capital plan submission. In contrast, large and noncomplex firms should not provide this
information in connection with their capital plan submission, but they may be required to produce
these material upon request by the Federal Reserve.

In certain cases, this document describes additional expectations for certain capital planning practices
to help support BHCs’ and IHCs’ Y-14 reporting. However, this document is not intended to describe
the full set of expectations for capital planning. The full set of capital planning expectations have been
consolidated in two Federal Reserve two supervisory letters, SR Letters 15-18 and 15-19, issued in
December 2015. Importantly, those two SR letters clarify that the capital planning expectations for
LISCC and large and lomplex firms (as defined in those letters) are higher than the expectations for
large and noncomplex Ffrms (as defined in those letters). A BHC or IHC should refer to SR Letter 15-18
or SR Letter 15-19, as applicable, for the capital planning expectations applicable to that BHC or IHC
(depending on the BHC’s or IHC’s size and complexity), as this document applies to all BHCs and IHCs
subject to Y-14 reporting and does not differentiate between Large and Complex vs Large and
Noncomplex Firms. To the extent that this appendix references expectations that may not applicable to
a large and noncomplex firm pursuant to SR Letter 15-19, a large and noncomplex firm will not be held
to those expectations but should instead refer to the expectations in SR Letter 15-19.
Schedule A – Summary

For each part of the Summary Schedule, BHCs, SLHCs and IHCs must submit supporting documentation
that clearly describes the methodology used to produce the BHC’s, SLHC’s or IHC’s projections. The
supporting documentation should include the following:
Policies and Procedures
BHCs, SLHCs and IHCs should submit all policies and procedures related to the capital adequacy
process, including the BHC’s, SLHC’s or IHC’s model risk-management policies. The model risk
management policies should provide the BHC’s, SLHC’s or IHC’s general framework for model
development, implementation and use; model validation, and governance policies and controls
(consistent with supervisory guidance on model risk management), including oversight by specifying
criteria and controls across various stages of the model lifecycle (Identification; Inventory/ Tracking;
Development and Documentation; Independent Validation; Approval for Implementation; Ongoing
monitoring; Model Retirement).

Documentation of Risk Measurement Practices
Capital plan submissions should include documentation of key risk identification and measurement
practices supporting the BHC-wide or IHC-wide stress testing required in the capital plans. BHC and
IHC submissions should also include internal documentation describing the BHC’s or IHC’s framework
for development, calibration, estimation, validation, oversight, and escalation of key risk identification
and measurement practices. As noted above, an assessment of the robustness of these practices is a
critical aspect of the supervisory assessment of capital planning processes as outlined in SR 15-18 and
15-19.
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Model and Methodology Inventory Mapping to FR Y-14A
BHCs, SLHCs and IHCs should submit an inventory of all models and methodologies used to estimate
losses, revenues, expenses, balances, and risk-weighted assets (RWAs) and the status of
validation/independent review for each. The inventory should include mapping that clearly conveys
the methodology used for each FR Y-14A product line under each stress scenario.

Methodology Documentation
BHCs, SLHCs and IHCs should include in their capital plan submissions thorough documentation that
describes and makes transparent key methodologies and assumptions for performing stress testing on
their portfolios. This documentation should describe how the BHC, SLHC or IHC translated the
macroeconomic factors (or market shock for the Trading and Counterparty Risk sections) associated
with the scenario into the BHC’s, SLHC’s or IHC’s projections and technical details of any underlying
statistical methods used, including information on model validation and independent review. Where
judgment is an essential part of the projection, the methodology documentation should demonstrate
the rationale and magnitude, as well as the process involved to ensure consistency of projections with
scenario conditions. Methodology documentation should include, at a minimum, the following
documents:
•

•

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

Model Technical Documents
BHCs, SLHC’s and IHCs should submit model technical documentation for key models used to
performing stress testing on the BHC’s, SLHC’s or IHC’s portfolios. The documentation should
include:
o A description of the model methodology;
o An explanation of the theory, logic, and design underlying the model methodology and
support from published research and sound industry practice;
o A discussion of historical data set construction, including data sources, adjustments to
the data set, and documentation validating the use of any external data;
o The rationale for portfolio segmentation and a discussion on how a particular
methodology and model captures the key characteristics and the unique risk drivers of
each portfolio segment;
o A description of model selection and specification, variable choice, and estimation
methodology, including the statistical results used to arrive at the selected model;
o An analysis of the model output, including the congruence of inputs with the assumed
economic scenario, the justification of any qualitative adjustment, along with the
statistical analysis used to support the model output; and
o A model inventory log specifying, at a minimum, the model’s version, the date of model
approval, the date of its last revision, its intended use, the name of its model owner and
developer, the model’s priority, the date of the model’s last independent validation, and
the date of the model’s next expected independent validation.
140

•

•

•

If third-party models are used, the documentation should describe how the model was
constructed, validated, and any known limitations of the model. Documentation should clearly
describe assumptions concerning new growth and changes to credit policy. Supporting
documentation should transparently describe internal governance around the development of
comprehensive capital plans. Documentation should demonstrate that senior management has
provided the board of directors with sufficient information to facilitate the board’s full
understanding of the stress testing used by the firm for capital planning purposes.

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

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

Within this methodology documentation, BHCs, SLHCs and IHCs should provide credible support for
all assumptions used to derive loss estimates, including assumptions related to the components of loss,
severity of loss, and any known weaknesses in the translation of assumptions into loss estimates.
BHCs, SLHCs and IHCs should demonstrate that these assumptions are clearly conditioned on the
stated macroeconomic scenario, are consistent with stated business strategies, and reflect the
competitive environment of each business line. If firm-specific assumptions (other than broad
macroeconomic assumptions) are used, also describe these assumptions and how they relate to
reported projections. If the BHC, SLHC or IHC models rely upon historical relationships, provide the
141

historical data and clearly describe why these relationships are expected to be maintained in each
scenario. The impact of assumptions concerning new growth or changes to credit policy on forecasted
loss estimates relative to historical performance should be clearly documented.

While judgment is an essential part of risk measurement and risk management, including for loss
forecasting, BHCs, SLHCs and IHCs should not be over-reliant on judgment to prepare their loss
estimations without providing documentation or evidence of transparency and discipline around the
process. BHCs, SLHCs and IHCs should adequately support their judgments and should ensure that
judgments are in line with scenario conditions. BHCs, SLHCs and IHCs should be consistently
conservative in the assumptions they make to arrive at loss rates. Where appropriate, documentation
should quantify the impact of qualitative adjustments from modeled output.
Furthermore, within this methodology documentation, BHCs, SLHCs and IHCs should include a
thorough discussion of any material deviations from the instructions and how the materiality of such
deviations was decided upon.
Additional information to be included in the methodology documentation is described in more detail in
sections A.1 – A.7 below.

Consolidated Pro Forma Financials Methodology
BHCs, SLHCs and IHCs should submit documentation that describes (1) how the various balance sheet
and income statement line items were developed and reported, (2) the specific assumptions used to
calculate regulatory capital, including a discussion of any proposed capital distributions, and (3) any
other information necessary to understand the BHC’s, SLHC’s or IHC’s capital calculations (e.g.,
calculations related to the projections of the deferred tax asset or servicing assets that may be
disallowed for regulatory capital purposes). Additional information to be provided as part of this
documentation is outlined in section A.1 below for the FR Y-14A Income Statement, Balance Sheet, and
Capital sub-schedules.
Governance
BHCs, SLHCs and IHCs should include in their submission supporting documentation that
transparently describes internal governance around the development of stress testing models and
methodologies, and discuss how the stress testing methodologies have been implemented in the BHC’s,
SLHC’s or IHC’s existing firm-wide risk management practices. Furthermore, documentation should
include a discussion of the stress testing outcomes in terms of the nature of the portfolio and the
modeled scenario. The BHC, SLHC or IHC should demonstrate that senior management provided the
board of directors with sufficient information to facilitate the board’s full understanding of the stress
testing used by the firm for capital planning purposes and allow for the appropriate level of challenge
of assumptions and outcomes.

A.1 – Income Statement, Balance Sheet, and Capital

Income Statement, Balance Sheet, and Capital Sub-schedules
BHCs, SLHCs and IHCs should submit supporting documentation that clearly describes the
methodologies used to make the loss, reserve change, and revenue projections that underlie the pro
forma projections of equity capital. BHCs, SLHCs and IHCs may submit separate documents for
different models/methodologies. Each BHC, SLHC or IHC should include in its supporting
documentation a clear description of how the various balance sheet and income statement line items
were reported.
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Provide information on the specific assumptions used to calculate regulatory capital, including a
discussion of any proposed capital distributions. When appropriate, clearly state assumptions related
to the corporate tax rate and the evolution of the deferred tax assets. In situations where the BHC,
SLHC or IHC chooses not to project components of the balance sheet, those components should be held
constant at the last current level and the BHC, SLHC or IHC should explain why the zero delta
assumption is appropriate in the given scenario.
BHCs, SLHCs and IHCs should submit any other information and documentation necessary to support
or understand its capital calculations. For example, a BHC, SLHCs or IHC could show the calculations
related to the projections of the deferred tax asset or servicing assets that may be disallowed for
regulatory capital purposes. Where applicable, BHCs, SLHCs and IHCs should link the additional
supporting documentation to the Summary Memo of Capital Methodology and Assumptions and the
Capital sub-schedule.
IntraLinks Instructions: When uploading the supporting documentation to the IntraLinks
collaboration site, supporting documents for this specific area should be categorized as follows using
the metadata tags provided:
Supporting Materials  Consolidated Pro Forma Financials Methodology  General

If a BHC, SLHC or IHC submits separate documents for different models and/or methodologies, please
identify the model and/or methodology in the Comment field.
A.2 – Retail

BHCs, SLHC and IHCs should submit separate documentation for their Retail-related projections. A
BHC, SLHC or IHC may submit separate documents for different models and/or methodologies.
Documentation should be submitted for all aspects of the retail portfolio, including purchased credit
impaired loans and mortgage repurchase risk. Mortgage repurchase documentation should include
descriptions of all important assumptions made in each scenario, including, but not limited to,
assumptions about legal process outcomes and counterparty behavior. All retail documentation should
include documentation of assumptions, governance, validation and independent review as outlined in
the Supporting Documentation section of the Overview.
IntraLinks Instructions: When uploading the supporting documentation to the IntraLinks
collaboration site, supporting documents for this specific area should be categorized as one of the
following three document types (defined in the CCAR 2016 Summary Instructions and Guidance)
using the metadata tags provided:
Supporting Materials  Methodology and Process Overview  Retail
Supporting Materials  Methodology Technical Document  Retail
Supporting Materials  Model Validation  Retail
If a respondent submits separate documents for different models and/or methodologies, please
identify the model and/or methodology in the Comment field
A.3 – Wholesale

BHCs, SLHCs and IHCs should submit separate documentation for their Wholesale (Corporate and
CRE) loan balances and loss projections. A BHC, SLHC or IHC may submit separate documents for
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different models and/or methodologies. BHCs, SLHCs and IHCs should include supporting
documentation that describes the key methodologies and assumptions for performing stress testing on
each wholesale portfolio. Documentation should include an index of documents submitted, a general
overview document providing a broad summary of the stress testing methodologies utilized, and
detailed supporting documentation that clearly describe the model development process, the
derivation of outcomes, and validation procedures as outlined below. The methodologies’ formulaic
specification, assumptions, numerical techniques, and approximations should be explained in detail
with particular attention to both their merits and limitations.
Specifically, documentation should include:
• Discussion of historical data set construction, including data sources, adjustments to the data
set, and documentation validating the use of any external data.
• Time period of model calibration.
• Rationale for portfolio segmentation and a discussion on how a particular methodology and
model captures the key characteristics and the unique risk drivers of each portfolio segment.
• A description of how the loss estimates appropriately capture the severity of the
macroeconomic scenario, reflecting both industry and borrower characteristics.
Documentation should include a justification for explanatory variables selected, including
coefficients from statistical models, measures of their statistical significance, and qualitative
assessments where appropriate. Where relevant, descriptive statistics, including their mean,
median, minimum, maximum, and standard deviation should be outlined.
• Step-by-step examples of loss calculation, including a transparent breakdown of all
components of forecasted loss (i.e., probability of default, severity of loss, exposure at default)
and how each component is adjusted for the given macroeconomic scenario.
• Discussion of how losses were distributed to each quarter in the forecasted period as it relates
to changes in the macroeconomic factors within the modeled scenario.
• Qualitative or quantitative adjustment to main model output. Firms should perform preadjustment/post-adjustment loss analysis and supply that analysis for material disparity.

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

A.5 – AFS/HTM Securities
For 2019 CCAR cycle, BHCs and IHCs should continue to submit supporting documentation on their
OCI and OTTI projections. Starting from 2020 CCAR cycle, BHCs and IHCs that have not adopted ASU
2016-13 should continue to submit supporting documentation on their OCI and OTTI projections;
BHCs and IHC that have adopted ASU 2016-13 should submit supporting documentations on their OCI,
expected credit loss and provision projections. A BHC or IHC documentation should include
documentation of methodologies/models, assumptions, governance, validation and independent
review as outlined in the Supporting Documentation section of the Overview. A BHC or IHC may
submit separate documents for different models and/or methodologies.

The documentation should, at a minimum, address the questions outlined below by major
product/portfolio type (e.g., non‐agency residential mortgage-backed securities (RMBS), commercial
mortgage-backed securities (CMBS), auto asset-backed securities (ABS), corporate bonds, etc.).
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Projected OTTI for AFS Securities and HTM Securities by CUSIP
OTTI Methodology 34
• Describe the model/methodology used to develop stressed OTTI losses. Please state whether a
vendor or proprietary model was used.
• If a vendor model was used, please provide the name of the vendor model. If a vendor model
was used, has the BHC, SLHC or IHC performed an independent review of the vendor model?
• What data source(s) was used to estimate the model?
• What were the key inputs/variables and how were these determined? (e.g., how were default,
severity, and other elements determined? What were the key inputs in determining default,
severity, and other elements? What were the key assumptions and how were these
assumptions determined?)
• If using a cash flow model, was a vendor or proprietary model used? If using a vendor model,
please provide the name of the vendor and model.
• How did the model/methodology (whether vendor or proprietary) incorporate
macroeconomic assumptions?
• If relevant, how were macroeconomic assumptions (as prescribed under the supervisory stress
scenario) used to determine projected collateral default and severity?
• Were all securities reviewed for impairment? If not, describe the rationale, decision rule, or
filtering process.
• If the threshold for determining OTTI on structured products was based on a loss coverage
multiple, describe the multiple used.
• If OTTI was estimated for multiple quarters, describe the process for determining OTTI in each
period of the forecast time horizon.
• Is the BHC, SLHC or IHC using shortcuts or rules of thumb to recognize the OTTI charges for
this analysis or going through the BHC’s, SLHC’s or IHC’s normal process for recognizing OTTI
charges? If using shortcuts or rules of thumb, state how this process differs from the normal
process for recognizing OTTI charges.
Fair Market Value Determination
• If more than one third-party vendor is used as the principal pricing source for a given security,
what are the criteria for determining the final price? (e.g., is a mean, median, weighting scheme
or high/low price taken?) Is there a hierarchy of sources? If appropriate, describe responses by
major product or portfolio type (e.g., non-agency RMBS, CMBS, Consumer ABS).
• If an internal model is used as the principal pricing source for a given security, are prices (from
an internally created model) compared with third party vendor prices? If so, which vendors
are used? If prices are not compared with third party vendors, state the reason. If appropriate,
describe responses by major product/portfolio type (e.g., non-agency RMBS, CMBS, Consumer
ABS.).
• Describe any additional adjustments made to prices determined by internal model(s) and/or
third parties. How is the ultimate price determined?
• If an internal model is used as the principal pricing source for a given security, what are the
primary market pricing variables used for fair value estimation?
• Describe briefly the BHC’s, SLHC’s or IHC’s price validation and verification process. Provide
readily available documentation related to the BHC’s, SLHC’s or IHC’s price validation and
verification process.

Projected OCI and Fair Market Value for AFS Securities
• Describe the model/methodology used to develop stressed OCI losses. If appropriate, describe
The request for information associated with OTTI methodology will be eliminated upon full adoption of ASU
2016-13.

34

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•
•
•
•
•
•
•

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

Expected Credit Loss and Provision for Credit Loss
•

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

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

Documentation should include supporting details explaining the main drivers and attribution
of loss for the overall trading and MTM loss estimate, and for each respective primary
risk/business unit area details on the loss attribution by the primary risk factors.
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•

•
•
•

•
•
•
•

Documentation should provide a complete and technical definition of second and higher order
risk factors (cross gamma, vanna, etc.) and describe the methods undertaken by the firm to
estimate the cross gamma and higher order effects.
 Estimate the contribution to total losses from higher-order risks.
Describe the evolution of risk per each risk area two weeks before and after the submission
date, i.e. make note of positions that may expire or terminate within this time frame that
significantly alters a risk profile.
Describe the process and governance & oversight for ensuring the full set of positions were
accounted for and included and also please make note of differences in the products and/or
exposures included in the FR Y-14Q vs. the FR Y-14A.
A detailed and technical description of modeling methods (including pricing models) used,
 Documentation should clearly make note of instances where different
methodologies were used across different business lines with like assets.
 Document approach (full revaluation vs. grid based approach, e.g.) and asset
coverage under these approaches,
 Please identify those products or exposures where the firm used models or
systems that were outside of the normal routine stress testing framework for
the FRB stress scenario and indicate if they were reviewed or validated by an
independent Model Review function.
The decision-making used for allocating exposures according to risk area. Documentation
should make note where judgment was used in defining and allocating exposure per each risk
area.
Where shocks were used that differed from prescribed shock
Describe any additional broadening or simplification of the scenario done to get the requisite
amount of granularity needed to run to scenario,
Scenario design and choice for BHC or IHC scenario and method of application compared to the
FRB scenario.

IntraLinks Instructions: When uploading the supporting documentation to the IntraLinks
collaboration site, supporting documents for this specific area should be categorized as one of the
following three document types (defined in the CCAR 2016 Summary Instructions and Guidance)
using the metadata tags provided:
Supporting Materials  Methodology and Process Overview  Trading
Supporting Materials  Methodology Technical Document  Trading
Supporting Materials  Model Validation  Trading
If a respondent submits separate documents for different models and/or methodologies, please
identify the model and/or methodology in the Comment field.
A.7 – Counterparty Credit Risk
Instructions related to supporting documentation requirements for FR Y-14A Schedule A.5 can be
found in the Supporting Documentation appendix of the FR Y-14Q instructions.
A.8 – Operational Risk

The reporting institution should provide any supporting information including statistical results, data,
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summary tables, and additional descriptions in a separate document and cross reference the document
to the respective question/item. BHCs, SLHCs and IHCs may submit separate documents for different
models and/or methodologies.
Documentation
Generally, a BHC, SLHC or IHC should have robust internal controls governing its operational risk loss
projection methodology and process components, including sufficient documentation, model
validation and independent review. Supporting documentation should cover all models, loss and
resource forecasting methodologies and processes. Adequate documentation includes comprehensive
and clear policies and procedures. For models, adequate documentation includes specific delineation
of all key assumptions for projecting operational losses under each scenario, a description of the
underlying operational risk data used to determine projected losses and the approach for translating
the data into loss projections. If a budgeting process was used, the BHC, SLHC or IHC should describe
the budgeting process and provide specific detail on how operational losses are estimated. Adequate
documentation includes articulating the models’ vulnerability to error, and estimates of an error’s
impact should parameter specifications prove inaccurate. Documentation of all models should clearly
identify the exact statistical process employed by the BHC, SLHC or IHC including:

1. How the current set of explanatory factors was chosen, what variables were tested and then
discarded, and how often the set of possible explanatory factors is reviewed and, if
appropriate, revised;
2. If applicable, description of work the BHC, SLHC or IHC has done to assess relationships
between macroeconomic factors and operational risk losses, including relationships that were
found to have the highest level of dependency, a summary of statistical results, and how these
results were incorporated in the estimates;
3. A discussion of how pending litigation and reserves for litigation were incorporated into
operational loss projections for all requested scenarios;
4. A detailed, transparent, and credible description of the foundation, approach, and process for
making management adjustments to modeled results;
5. A description of the methodology for allocating an operational loss amount to a particular
quarter;
6. An explanation summarizing the reasonableness of results, how they differ from expectations,
and what the BHC, SLHC or IHC does when the results are deemed "unreasonable";
7. A description of internal controls that ensure the integrity of reported results and that all
material changes to the process and its components are appropriately reviewed and approved.
BHCs, SLHCs and IHCs should ensure that change control principles apply to forecasting
models used in the stress scenario analysis program, including processes that rely on
management judgment;
8. An assessment of how effective or accurate the model is;
9. Identification of possible drawbacks and limitations of the selected approach.

IntraLinks Instructions: When uploading the supporting documentation to the IntraLinks
collaboration site, supporting documents for this specific area should be categorized as one of the
following three document types (defined in the CCAR 2016 Summary Instructions and Guidance)
using the metadata tags provided:
Supporting Materials  Methodology and Process Overview  Operational Risk
Supporting Materials  Methodology Technical Document  Operational Risk
Supporting Materials  Model Validation  Operational Risk
149

If a respondent submits separate documents for different models and/or methodologies, please
identify the model and/or methodology in the Comment field.
A.9 – Pre-Provision Net Revenue (PPNR)

Each methodological memo should clearly describe how a BHC, SLHC or IHC approached the PPNR
projection process and translated macro-economic factors into the reported projections. Separate
documents may be submitted for different models and/or methodologies.

Projected Outcomes
1) Provide an explanation summarizing the reasonableness of projected outcomes relative to
the stated macroeconomic scenario, business profile, as well as regulatory and competitive
environment. Especially in the more adverse scenario(s), include substantial supporting
evidence for PPNR estimates materially exceeding recently realized values.
2) BHCs, SLHCs and IHCs should discuss linkages between PPNR projections and the balance
sheet as well as other exposure assumptions used for related loss projections.
3) Include discussion of PPNR outcomes by component (i.e. Net Interest Income, Non Interest
Income, and Non Interest Expense) and by major source of each component (e.g. by major
balance/rate category, type of revenue/expense, and/or business activity).
4) Consideration should be given to how changes in regulation will impact the BHC’s, SLHC’s or
IHC’s revenues and expenses over the projection period. The memo should include a section
that addresses how recent or pending regulatory changes have impacted projected figures
and business strategies and in which line items these adjustments are reflected.
5) For IHCs with material transfer priced, allocated or shared items with related entities, the
IHC should attempt to allocate revenue items to the applicable business-line revenue PPNR
reporting line, and non-interest expense items to the relevant non-interest expense PPNR
reporting line. Revenue sharing arrangements should be reported on a net basis in the
revenue line item most closely associated with the underlying activity, and not as expense
items. IHCs should provide further documentation in their submission that clarifies the
impact of these revenue arraignments, by business line where applicable.
Models and Methodology
1) The documentation should include a full list of all models and parameters used to generate
projections of PPNR components for CCAR purposes and whether these models are also
used as part of other existing processes (e.g. the business-as-usual budgeting and forecasting
process). Where existing processes are leveraged, discuss how these are deemed
appropriate for stress testing purposes, including any modifications that were necessary to
fit a stressful scenario.
Also discuss those items that are particularly challenging to project and identify limitations
and weaknesses in the process.
2) Thorough discussion of use of management/expert judgment, including information about
rationale and process involved in translation of macroeconomic scenario variables into
projections of various PPNR components should be provided. Where a combination of a
modeled approach and management judgment was used to project an item, quantify the
impact of qualitative adjustments to modeled output.
3) Provide support for all key assumptions used to derive PPNR estimates, with a focus on the
link of these assumptions to projected outcomes and whether the assumptions are
consistent with the stated macroeconomic scenario, regulatory and competitive
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environment as well as business strategies for each of major business activities. Document
the impact of assumptions concerning new growth, divestitures or other substantial
changes in business profile on PPNR estimates. In cases where there is a high degree of
uncertainty surrounding assumptions, discuss and reference sensitivity of projections to
these assumptions. Also ensure that all relevant macro-economic factors used for PPNR
projections are also reported on the firm submitted Scenario Schedule.
4) In addition to broad macro-economic assumptions that will guide the exercise, it is
expected that more specific assumptions will be used by BHCs, SLHCs and IHCs in
projections of PPNR, including macro-economic factors other than those provided by the
Federal Reserve System as well as BHC, SLHC and IHC specific assumptions. Such
assumptions and their link to reported figures, standardized and/or BHC/SLHC/IHC
business segments and lines should be discussed in the methodology memo.
5) Where historical relationships are relied upon (e.g. ratios of compensation expense to total
revenues), BHCs, SLHC and IHCs are expected to document the historical data used and
describe why these relationships are expected to hold true in each scenario, particularly
under adverse conditions.
6) Projecting future business outcomes inevitably relies on the identification of key
relationships between business metrics and other explanatory variables. Key limitations
and difficulties encountered by the BHC, SLHC or IHC in the process to model these
relationships should be identified and discussed in the memo.
7) Highlight changes in various aspects of BHC’s, SLHC’s or IHC’s PPNR forecasting models
and methodology, primarily focusing on the changes that occurred since the last CCAR
submission.

Projections Governance and Data
1) BHCs, SLHCs and IHCs are asked to describe governance aspects for the PPNR projections
development. This includes but is not limited to a description of:
a. The roles of various business lines and management teams involved in the process
b. How the projections are generated. Particular attention should be given to how
the
BHC, SLHC and IHC ensures that assumptions are consistent across
different business line projections, how assumptions are translated into
projections of revenue and expenses, and the process of aggregating and
reporting the results.
c. Senior management’s involvement of the process and the process in which
the assumptions are vetted and challenged.
Also note whether established policies and procedures are in place related to this process.
2) Also include a separate section devoted to any divergence from the instructions in
completing the PPNR sub-schedules in the FR Y-14A and FR Y-14Q Schedules. Use this
section to explain any data that is missing or not provided as requested. Use this section
to discuss major instances where judgment was used to interpret PPNR instructions.
3) Discuss general data validation and reconciliation practices here as they pertain to FR Y14Q/A submissions. PPNR is defined as the sum of net interest income and non-interest
income net of non-interest expense, with components expected to reconcile with those
reported in the FR Y-9C when adjusted for certain items (see “Commonly Used Terms and
Abbreviations” section of FR Y14-Q/A PPNR instructions for guidance for such items).
BHCs, SLHCs and IHCs are encouraged to include information allowing confirmation that
the data were reported per the PPNR definition. Documentation should discuss
consistency of a given schedule with the BHC’s, SLHC’s or IHC’s external reporting and
internal reporting and forecasting. Provide a description of broadly-defined types of
151

business models currently used (e.g. Asset/Liability, Relationship, Business
Product/Services/Activity as defined or named by the BHC, SLHC or IHC). Provide
reconciliation between BHC, SLHC or IHC reporting used to manage and forecast
operations and a standardized business segment/line view required for FR Y-14A
reporting. Note if allocation methodologies were used when providing data for PPNR subschedules in FR Y-14A/Q Schedules.
4) Highlight changes in various aspects of BHC’s, SLHC’s or IHC’s PPNR forecasting
governance and data, primarily focusing on the changes that occurred since the
last CCAR submission.

Other
1) BHCs, SLHCs and IHCs are also expected to address items requested in the Supporting
Documentation portion of the Overview section (beginning on page 4) as applicable to
PPNR if not already addressed per PPNR documentations guidance as stated above.
2) Other sections of the FR Y-14A and FR Y-14Q PPNR Instructions request additional
information and supporting documentation. Please ensure that these items are also
referenced and described in this memo. For example, include a discussion of
small/medium/large business segmentation, as noted in section “B. PPNR Projections Subschedule.”
3) BHCs, SLHCs and IHCs are encouraged to submit any other information and documentation
(including data series) that would support the BHC’s, SLHC’s or IHC’s PPNR projections. One
example of such information would be identification and discussion of major deviations of
BHC, SLHC or IHC historical performance from forecasted figures, focusing on the last four
quarters and noting items that the BHC, SLHC or IHC regards as non-recurring and/or noncore. Where applicable, it would be useful to reference this additional supporting information
in the memo outlined above
IntraLinks Instructions: When uploading the supporting documentation to the IntraLinks
collaboration site, supporting documents for this specific area should be categorized as one of the
following three document types (defined in the CCAR 2016 Summary Instructions and Guidance) using
the metadata tags provided:
Supporting Materials  Methodology and Process Overview  PPNR/Balance Sheet
Supporting Materials  Methodology Technical Document  PPNR/Balance Sheet
Supporting Materials  Model Validation  PPNR/Balance Sheet
If a respondent submits separate documents for different models and/or methodologies, please
identify the model and/or methodology as one of the following types in the Comment field:
1. Net interest income and banking book balances,
2. Trading and investment banking revenue and related balances, and
3. All other non-interest income, non-interest expense, and other balances.

A.10 – MSR Projection Documentation
Supporting documentation should address the questions outlined below.
1. Models and Methodologies

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Describe the models and related submodels that were used to complete the submission, and please
state whether the model is a third-party vendor or proprietary model.
o Income/Expense/Valuation Engine
o Prepayment Model
o Default Model
o Delinquency Model
o Hedging Simulation
If a vendor model was used, please provide the name of the vendor model. If a vendor model was
used, has the BHC, SLHC or IHC performed an independent review of the vendor model?
Has the model undergone rigorous model validation, with results reviewed independently of the
business line?
Has any performance testing been conducted on the model? If so, what type of performance testing
has been conducted?
What data sources were used to calibrate each model?
What were the key inputs/variables and how were these determined?
How did the model (whether vendor or proprietary) incorporate macroeconomic assumptions?

2. Assumptions
• For each quarter, what new loan capitalizations and amortizations are assumed over both the
baseline and supervisory stress scenarios?
• How were the new loan capitalization forecast assumptions developed?
• What excess spread assumptions were made with respect to new loan capitalizations in
each scenario and how was this assumption derived (e.g., historical buy-up/buy-down
grids, etc.)?
• How were HARP assumptions, if any, estimated?
• What market share is assumed, and does this change within the stress scenario?
• Does the submission include any MSR sales or purchases under the supervisory stress? If
yes, please provide detail.
• What is the composition of the underlying portfolio of loans serviced for others with respect to the
following, and how does this composition change (if at all) during the supervisory stress scenario?
i. Loan type
ii. Geographical region
iii. FICO score
• How were macroeconomic assumptions as prescribed under the supervisory baseline and stress
scenarios used to determine the respective projected loan prepayment, delinquency, and default
experience for each quarter?
• How were macroeconomic assumptions that were not prescribed under the supervisory baseline
and stress scenarios (for example, interest rate volatility, option adjusted spreads, primary to
secondary spreads) used to determine the respective projected loan prepayment, delinquency, and
default experience for each quarter?
• What are the voluntary prepayment speeds (e.g., conditional prepayment rates (CPRs) associated
with refinancing) assumed for each quarter in the respective baseline and supervisory stress
scenarios? Do not include constant default rates (CDRs).
• What are the factors that drive or explain the level and trend in prepayment speeds through the
nine quarters over the baseline and supervisory stress scenarios?
• What are the default rates assumed for each quarter in the respective baseline and supervisory
stress scenarios?
• What are the factors that drive or explain the level and trend in default rates through the nine
quarters over the baseline and supervisory stress scenarios?
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How were the assumptions regarding cost of service with respect to both the baseline and stressed
scenarios derived?
Was inflation incorporated into the projection?
What is the servicing cost structure on a per loan basis on a base and incremental basis for each
level of delinquency? What are the foreclosure costs per loan?
Does the cost structure per loan stay the same throughout the nine quarters with the number of
delinquent loans changing, or do both change?
What foreclosure time frames are used in the baseline scenario? Do these lengthen or contract in
the supervisory stress?
Is late fee income included in the submission?
• If so, what is the BHC’s, SLHC’s or IHC’s actual late fee income structure, as well as waiver
policy if applicable?
• What is the late fee income assumed in the baseline and stress scenarios?
• Is it assumed that late fees are 100% collectable in the stress scenario?
Are earnings on escrow and other balances included in the submission?
• If yes, how are the balances forecasted, and what is the crediting rate?
Is cost to finance advances to investors relating to delinquent loans incorporated in the
submission?
• If yes, how is the borrowing rate determined?

3. Hedging and Rebalancing
• Are MSR hedges assumed to be rebalanced or rolled-over at any time during the nine quarter CCAR
horizon? How often are hedges assumed to be rebalanced or rolled-over? What is the timing of
such rebalancing or roll-over trades?
• What are the hedge rebalancing and/or roll-over rules applied during the baseline and stress
scenarios?
• Are the hedge rebalancing and/or roll-over rules applied in the baseline and stress scenarios
consistent with the firm’s risk appetite statement and Board/management approved limit
structure?
• To what degree does hedge effectiveness decline in the stress scenarios? How was this estimated?
• How is the impact of hedging instrument bid-ask spreads captured in the submission? To what
degree does the bid-ask spread widen in the stress scenario? How was this estimated?
• How does the firm account for the liquidity risk from concentrated hedge positions?
• What is assumed regarding collateral requirements?
• What are the current risk tolerance limits with respect to MSR hedging
IntraLinks Instructions: When uploading the supporting documentation to the IntraLinks
collaboration site, supporting documents for this specific area should be categorized as one of the
following three document types (defined in the CCAR 2016 Summary Instructions and Guidance)
using the metadata tags provided:
Supporting Materials  Methodology and Process Overview  PPNR/Balance Sheet
Supporting Materials  Methodology Technical Document  PPNR/Balance Sheet
Supporting Materials  Model Validation  PPNR/Balance Sheet
In the Comment field, please identify the document as “MSR”.

A.11 Documenting Consideration of Certain Off-Balance Sheet Risks
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Supporting documentation should clearly highlight how each institution (i) identified unconsolidated
entities and sponsored products to which the Firm has potential exposure, (ii) evaluated those entities
/ sponsored products under stressed scenario conditions, and (iii) projected and reported any
associated financial losses – whether in the form of non-contractual support or reflected elsewhere in
PPNR (e.g., foregone revenue).
1. Identification: The submission should include a complete inventory of all off-balance sheet
entities and sponsored products. Those assessed collectively may be aggregated for the
purposes of reporting the information requested below, except that all investment management
products that seek to maintain a stable net asset value (NAV) should be listed separately. Please
include, at a minimum, the following information related to unconsolidated entities / sponsored
products:
o Product category. For example, Asset-Backed Commercial Paper conduits, Real Estate
Investment Trusts, Hedge Funds, SEC-registered mutual funds, Collective Investment
Funds, etc.
o Total assets by product or category (for those that are aggregated).
o Revenues earned by product or category for the most recent four quarters and a
description of the nature of such revenues.
o Product name and/or unique identifier for those listed separately
o For stable NAV funds only, the regulatory framework by which each product is offered.
For example, Investment Company Act of 1940, Rule 12 CFR 9.18, etc.
Each firm should also include a brief description of the process utilized to develop the inventory.

2. Evaluation Methodology: Clearly describe the methodology that was applied to the inventory in
order to determine the unconsolidated entities / sponsored products for which there is a
potential for non-contractual support, for example based on client expectations. This should
include even those entities / sponsored products which the firm may choose not to support but
such a decision could lead to lost revenues and/or other costs. Indicate the resulting decision for
each product or category.
3. Determination of Related Losses: For each unconsolidated entity / sponsored product for which
it was determined that a client expectation of non-contractual support may exist:
a) Describe the expected impact of macroeconomic and/or idiosyncratic stress factors to
these entities / sponsored products.
• This might include, but is not limited to, market value shocks, increased
redemption activity, rollover risk, counterparty-default-related losses, etc.
• Critical assumptions such as assumed counterparty LGD rates, velocity of
redemptions amid stress, and nature of market shocks should be highlighted.
b) Describe the decision framework applied in determining whether non-contractual
support would be provided and include a discussion of the identified costs/benefits
related to each decision by major category and/or product.
c) Quantify and provide calculations of any related financial losses expected to be borne by
the firm either in the form of non-contractual support or lost revenues and
legal/operational costs and provide related calculations of those losses.
• This should include both direct impacts (e.g., product closure and/or potential
litigation costs) and indirect (i.e., second-order) impacts, such as lost revenue in
other products that results from client attrition, where a decision to not support
has been applied.
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d) Clearly indicate the line items within the Y-14A summary schedule where such projected
financial losses have been recorded.

Schedule B – Scenario
No supporting documentation is required for this schedule.
Schedule C – Regulatory Capital Instruments
No supporting documentation is required for this schedule.
Schedule D – Regulatory Capital Transitions

Additional Information Required for SIFI Surcharge
In November 2011, the Basel Committee on Banking Supervision (BCBS) published its methodology
for assessing an additional loss absorbency requirement for global systemically important banks (SIFI
surcharge) that effectively serves as an extension of the capital conservation buffer. As part of the FR
Y-14A filing, each BHC and IHC must submit a separate document that includes management’s
best estimate of the likely SIFI surcharge that would be assessed under this methodology, along
with an explanation of assumption used when determining the estimate. Any BHC or IHC not
currently designated as a global systemically important financial institution (G-SIFI) should include a
SIFI surcharge assessment if management expects changes to its business model that would
potentially lead to the BHC’s or IHC’s designation as a G-SIFI. Supervisors will evaluate the
methodology and assumptions used by BHCs and IHCs in determining the SIFI surcharge, and may
adjust such estimates as necessary when evaluating the Revised Capital Framework transition path.
IntraLinks Instructions: When uploading the supporting documentation to the IntraLinks
collaboration site, supporting documents for this specific area should be categorized as one of the
following three document types (defined in the CCAR 2016 Summary Instructions and Guidance)
using the metadata tags provided:
Supporting Materials  Methodology and Process Overview  Regulatory Capital
Supporting Materials  Methodology Technical Document  Regulatory Capital
Supporting Materials  Model Validation  Regulatory Capital
In the Comment field, please identify the document as “SIFI surcharge”.

Note that if this information is already included the BHC’s or IHC’s CCAR Capital Plan, then the BHC or
IHC has the option of simply including text that clearly describes location of this information (e.g. file
name, document page number, section title, etc.). If the BHC or IHC uses this option, the document
should still use the naming convention described above.
Additional Information Required for Each Planned Action (Tied to Sub-schedule 6) for FR Y-14A
submission
BHCs and IHCs are required to provide a detailed description of each planned action in a separate
attachment(s). The description of each planned action should include:
• Discussion of how each planned action aligns with the BHC’s or IHC’s long term business
strategy and risk appetite on a going concerns basis;
• Assessment of each planned action’s impact on the BHC’s or IHC’s capital and funding needs,
earnings, and overall risk profile;
• Assessment of market conditions and market capacity around each planned action (e.g.,
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planned sale size and the availability and appetite of buyers and other potential sellers);
• Assessment of any potential execution risks to each planned action (e.g., contractual,
accounting or structural limitations). The estimation of execution risk should be well
documented for each planned action that are to occur;
Discussion of any recent transactions conducted either by the BHC or IHC or by other institutions that
would demonstrate or support the BHC’s or IHC’s ability to execute each planned action at the level of
impact projected.
IntraLinks Instructions: When uploading the supporting documentation to the IntraLinks
collaboration site, supporting documents for this specific area should be categorized as follows
using the metadata tags provided:
Supporting Materials  Methodology and Process Overview  Regulatory Capital

In the Comment field, please identify the document as “Planned Capital Action” and include the
appropriate “Action #” in column A of the Planned Actions Sub-schedule.

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

BHCs and IHCs should also provide detailed information on any alternative Regulatory Capital
Transitions action plans in the event the firm falls short of the targets outlined in the Capital Plan, and
trigger events that would result in a need to pursue any alternative action plans.
IntraLinks Instructions: When uploading the supporting documentation to the IntraLinks
collaboration site, supporting documents for this specific area should be categorized as follows using
the metadata tags provided:
Supporting Materials  Methodology and Process Overview  Regulatory Capital

In the Comment field, please identify the document as “Regulatory Capital Transitions action plan”.
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Schedule E – Operational Risk
No supporting documentation is required for this schedule.

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