Recordkeeping FR Y-9C

Financial Statements for Holding Companies

FRY9C_20210331_f_draft

Recordkeeping FR Y-9C

OMB: 7100-0128

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FR Y-9C
OMB Number 7100-0128
Approval expires January 31, 2021
Page 1 of 73

DRAFT
Board of Governors of the Federal Reserve System

Consolidated Financial Statements for
Holding Companies—FR Y-9C
Report at the close of business as of the last calendar day of the quarter
This Report is required by law: Section 5(c) of the BHC Act
(12 U.S.C. § 1844(c)), section 10 of Home Owners’ Loan Act
(HOLA) (12 U.S.C. § 1467a(b)), section 618 of the Dodd-Frank Act
(12 U.S.C. § 1850a(c)(1)), section 165 of the Dodd-Frank Act
(12 U.S.C. § 5365), and section 252.153(b)(2) of Regulation YY
(12 CFR 252.153(b)(2)).
This report form is to be filed by holding companies with total
consolidated assets of $3 billion or more. In addition, holding
NOTE: Each holding company's board of directors and senior management are responsible for establishing and maintaining an effective system of internal control, including controls over the
Consolidated Financial Statements for Holding Companies. The
Consolidated Financial Statements for Holding Companies is to be
prepared in accordance with instructions provided by the Federal
Reserve System. The Consolidated Financial Statements for Holding
Companies must be signed and attested by the Chief Financial
Officer (CFO) of the reporting holding company (or by the individual
performing this equivalent function).

companies meeting certain criteria must file this report (FR Y-9C)
regardless of size. See page 1 of the general instructions for further information. However, when such holding companies own or
control, or are owned or controlled by, other holding companies,
only the top-tier holding company must file this report for the consolidated holding company organization. The Federal Reserve
may not conduct or sponsor, and an organization (or a person) is
not required to respond to, a collection of information unless it displays a currently valid OMB control number.
Date of Report:
Month / Day / Year (BHCK 9999)

I, the undersigned CFO (or equivalent) of the named holding
company, attest that the Consolidated Financial Statements for
Holding Companies (including the supporting schedules) for this
report date have been prepared in conformance with the instructions issued by the Federal Reserve System and are true and
correct to the best of my knowledge and belief.

Printed Name of Chief Financial Officer (or Equivalent) (BHCK C490)

Legal Title of Holding Company (RSSD 9017)

Signature of Chief Financial Officer (or Equivalent) (BHCK H321)

(Mailing Address of the Holding Company) Street / PO Box (RSSD 9110)

Date of Signature (MM/DD/YYYY) (BHTX J196)

City (RSSD 9130)

State (RSSD 9200)

Zip Code (RSSD 9220)

Person to whom questions about this report should be directed:

Name / Title (BHTX 8901)

For Federal Reserve Bank Use Only
RSSD ID
C.I.

Area Code / Phone Number (BHTX 8902)
Area Code / FAX Number (BHTX 9116)

S.F.
E-mail Address of Contact (BHTX 4086)

Holding companies must maintain in their files a manually signed and attested printout of the data submitted.
Public reporting burden for this information collection is estimated to vary from 5 to 1,250 hours per response, with an average of 46.34 hours per response for non-Advanced Approaches holding companies with $5 billion or more and an average of 40.48 hours per response for non-Advanced Approaches holding companies with less than $5 billion in total assets and 47.59 hours for
Advanced Approaches holding companies, 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 (7100-0128), Washington, DC 20503.
06/2020

DRAFT

For Federal Reserve Bank Use Only

FR Y-9C
Page 2 of 73

RSSD ID
S.F.

Report of Income for Holding Companies
Report all Schedules of the Report of Income on a calendar year-to-date basis.

Schedule HI—Consolidated Income Statement
Dollar Amounts in Thousands
1. Interest income
a. Interest and fee income on loans:
(1) In domestic offices:
(a) Loans secured by 1– 4 family residential properties...............................................
(b) All other loans secured by real estate .................................................................
(c) All other loans ...............................................................................................
(2) In foreign offices, Edge and Agreement subsidiaries, and IBFs ....................................
b. Income from lease financing receivables.....................................................................
c. Interest income on balances due from depository institutions1 .........................................
d. Interest and dividend income on securities:
(1) U.S. Treasury securities and U.S. government agency obligations
(excluding mortgage-backed securities) ..................................................................
(2) Mortgage-backed securities .................................................................................
(3) All other securities..............................................................................................
e. Interest income from trading assets2 ..........................................................................
f. Interest income on federal funds sold and securities purchased under agreements
to resell................................................................................................................
g. Other interest income .............................................................................................
h. Total interest income (sum of items 1.a through 1.g) ......................................................
2. Interest expense
a. Interest on deposits:
(1) In domestic offices:
(a) Time deposits of $250,000 or less .....................................................................
(b) Time deposits of more than $250,000 ................................................................
(c) Other deposits...............................................................................................
(2) In foreign offices, Edge and Agreement subsidiaries, and IBFs ....................................
b. Expense on federal funds purchased and securities sold under agreements to repurchase ...
c. Interest on trading liabilities and other borrowed money2
(excluding subordinated notes and debentures) ...........................................................
d. Interest on subordinated notes and debentures and on mandatory convertible
securities2 ............................................................................................................
e. Other interest expense ............................................................................................
f. Total interest expense (sum of items 2.a through 2.e) ....................................................
3. Net interest income (item 1.h minus item 2.f)...................................................................
4. Provision for loan and lease losses3 ..............................................................................
5. Noninterest income:
a. Income from fiduciary activities .................................................................................
b. Service charges on deposit accounts in domestic offices................................................
c. Trading revenue2, 4 ..................................................................................................

BHCK

4435
4436
F821
4059
4065
4115

B488
B489
4060
4069
4020
4518
4107

HK03

Amount

1.a.(1)(a)
1.a.(1)(b)
1.a.(1)(c)
1.a.(2)
1.b.
1.c.

1.d.(1)
1.d.(2)
1.d.(3)
1.e.
1.f.
1.g.
1.h.

4180

2.a.(1)(a)
2.a.(1)(b)
2.a.(1)(c)
2.a.(2)
2.b.

4185

2.c.

4397

2.d.
2.e.
2.f.
3.
4.

HK04
6761
4172

4398
4073
4074
JJ33
4070
4483
A220

5.a.
5.b.
5.c.

1. Includes interest income on time certificates of deposit not held for trading.
and off-balance sheet credit exposures
2. To be completed by holding companies with $5 billion or more in total assets (Asset-size test is based on the prior year June 30
report date). Income and or expenses pertaining to these items should be reported in the "other" categories 1.g, 2.e, and 5.l,
respectively by holding companies with less than $5 billion in total assets.
3. Institutions that have adopted ASU 2016-13 should report in item 4, the provisions for credit losses for all financial assets that
fall within the scope of the standard.
4. For holding companies required to complete Schedule HI, memoranda item 9, trading revenue reported in Schedule HI, item 5.c must
equal the sum of memoranda items 9.a through 9.e.

12/2019

March 2021

FR Y-9C
Page 3 of 73

DRAFT
Schedule HI—Continued
Dollar Amounts in Thousands
Holding companies with less than $5 billion in total assets should report data items 5.d.(6) and
5.d.(7) only and5.d.
leave
5.d.(1)
through
5.d.(5) blank.
Income
from
securities-related
and insurance activities

BHCK

5. d. (1) Fees and commissions from securities brokerage ....................................................
(2) Investment banking, advisory, and underwriting fees and commissions.........................
(3) Fees and commissions from annuity sales ..............................................................
(4) Underwriting income from insurance and reinsurance activities ...................................
(5) Income from other insurance activities ...................................................................
(6) Fees and commissions from securities brokerage, investment banking, advisory, and
underwriting fees and commissions .......................................................................
(7) Income from insurance activities5 .........................................................................
e. Venture capital revenue6 ..........................................................................................
f. Net servicing fees ..................................................................................................
g. Net securitization income6 ........................................................................................
h. Not applicable.
i. Net gains (losses) on sales of loans and lease .............................................................
j. Net gains (losses) on sales of other real estate owned...................................................
k. Net gains (losses) on sales of other assets7 .................................................................
l. Other noninterest income8........................................................................................
m. Total noninterest income (sum of items 5.a through 5.l)..................................................
6. a. Realized gains (losses) on held-to-maturity securities ....................................................
b. Realized gains (losses) on available-for-sale securities ..................................................
7. Noninterest expense:
a. Salaries and employee benefits ................................................................................
b. Expenses of premises and fixed assets (net of rental income)
(excluding salaries and employee benefits and mortgage interest) ...................................
c. (1) Goodwill impairment losses .................................................................................
(2) Amortization expense and impairment losses for other intangible assets .......................
d. Other noninterest expense 9 ......................................................................................
e. Total noninterest expense (sum of items 7.a through 7.d) ...............................................
8. a. Income (loss) before unrealized holding gains (losses) on equity securities not held for
trading, applicable income taxes, and discontinued operations
(sum of items 3, 5.m, 6.a, 6.b, minus items 4 and 7.e) ...................................................
b. Unrealized holding gains (losses) on equity securities not held for trading10 ........................
c. Income (loss) before applicable income taxes and discontinued operations
(sum of items 8.a and 8.b) .......................................................................................
9. Applicable income taxes (on item 8.c) ............................................................................
10. Income (loss) before discontinued operations (item 8.c minus item 9) .....................................
11. Discontinued operations, net of applicable income taxes11 ..................................................
12. Net income (loss) attributable to holding company and noncontrolling
(minority) interests (sum of items 10 and 11) ...................................................................
13. LESS: Net income (loss) attributable to noncontrolling (minority) interests
(if net income, report as a positive value; if net loss, report as a negative value) .....................
14. Net income (loss) attributable to holding company (item 12 minus item 13) ...........................

C886

Amount

C888
C887
C386
C387
KX46
KX47
B491
B492
B493
8560

5.d.(1)
5.d.(2)
5.d.(3)
5.d.(4)
5.d.(5)
5.d.(6)
5.d.(7)
5.e.
5.f.
5.g.

3196

5.i.
5.j.
5.k.
5.l.
5.m.
6.a.
6.b.

4135

7.a.

4217
C216

7.b.
7.c.(1)
7.c.(2)
7.d.
7.e.

8561
B496
B497
4079
3521

C232
4092
4093

HT69
HT70
4301
4302

8.a.
8.b.

FT28

8.c.
9.
10.
11.

G104

12.

G103
4340

13.
14.

4300

5. Includes underwriting income from from insurance and reinsurance activities.
6. To be completed by holding companies with $5 billion or more in total assets (Asset-size test is based on the prior year June
30 report date). Income and or expenses pertaining to these items should be reported in the "other" categories.
7. Excludes net gains (losses) on sales of trading assets and held-to-maturity and available-for-sale securities.
8. See Schedule HI, memoranda item 6.
9. See Schedule HI, memoranda item 7.
10. Item 8.b is to be completed only by holding companies that have adopted ASU 2016-01, which includes provisions governing
the accounting for investments in equity securities. See the instructions for further detail on ASU 2016-01.
11. Describe on Schedule HI, memoranda item 8.

03/2020

FR Y-9C
Page 4 of 73

DRAFT
Schedule HI—Continued
Memoranda
Dollar Amounts in Thousands
Memo Items 1 and 2 are to be reported by holding companies with $5 billion or more in
total assets.1

BHCK

1. Net interest income (item 3 above) on a fully taxable equivalent basis .................................
2. Net income before applicable income taxes, and discontinued operations (item 8.c above)
on a fully taxable equivalent basis................................................................................
3. Income on tax-exempt loans and leases to states and political subdivisions in the U.S.
(included in Schedule HI, items 1.a and 1.b, above) ........................................................
4. Income on tax-exempt securities issued by states and political subdivisions in the U.S.
(included in Schedule HI, item 1.d.(3), above) ................................................................
5. Number of full-time equivalent employees at end of current period
(round to nearest whole number) .................................................................................

4519

M.1.

4592

M.2.

4313

M.3.

Amount

4507
BHCK

M.4.
Number

4150

M.5.

Memo Items 6.a through 6.j are to be completed annually on a calendar year-to-date basis in the
December report only by holding companies with less than $5 billion in total assets. Holding
companies with $5 billion or more in total assets should report these items on a quarterly basis.1
6. Other noninterest income (from Schedule HI, item 5.l, above) (only report amounts greater
than $100,000 that exceed 7 percent of Schedule HI, item 5.l):
a. Income and fees from the printing and sale of checks ...................................................
b. Earnings on/increase in value of cash surrender value of life insurance............................
c. Income and fees from automated teller machines (ATMs) ..............................................
d. Rent and other income from other real estate owned ....................................................
e. Safe deposit box rent .............................................................................................
f. Bank card and credit card interchange fees ................................................................
g. Income and fees from wire transfers .........................................................................

BHCK

Amount

T047

M.6.a.
M.6.b.
M.6.c.
M.6.d.
M.6.e.
M.6.f.
M.6.g.

TEXT
8562

8562

M.6.h.

TEXT
8563

8563

M.6.i.

TEXT
8564

8564

M.6.j.

C017
0497

M.7a.
M.7.b.
M.7.c.
M.7.d.
M.7.e.
M.7.f.
M.7.g.
M.7.h.
M.7. i.
M.7. j.
M.7.k.
M.7. l.

C013
C014
C016
4042
C015
F555

Memo Items 7.a through 7.p are to be completed annually on a calendar year-to-date basis in the
December report only by holding companies with less than $5 billion in total assets. Holding
companies with $5 billion or more in total assets should report these items on a quarterly basis.1
7. Other noninterest expense (from Schedule HI, item 7.d, above) (only report amounts greater
than $100,000 that exceed 7 percent of the sum of Schedule HI, item 7.d):
a. Data processing expenses ......................................................................................
b. Advertising and marketing expenses.........................................................................
c. Directors' fees ......................................................................................................
d. Printing, stationery, and supplies ..............................................................................
e. Postage ..............................................................................................................
f. Legal fees and expenses ........................................................................................
g. FDIC deposit insurance assessments .......................................................................
h. Accounting and auditing expenses ...........................................................................
i. Consulting and advisory expenses ...........................................................................
j. Automated teller machine (ATM) and interchange expenses ..........................................
k. Telecommunications expenses ................................................................................
l. Other real estate owned expenses ...........................................................................

4136
C018
8403
4141
4146
F556
F557
F558
F559
Y923

1. Asset-size test is based on the total assets reported as of prior year June 30 report date.

12/2019

FR Y-9C
Page 5 of 73

DRAFT
Schedule HI—Continued
Memoranda—Continued
Dollar Amounts in Thousands

BHCK

7. m. Insurance expenses (not included in employee expenses, premises and fixed assets
expenses, and other real estate owned expenses) ...................................................... Y924

Amount

M.7.m.

TEXT
8565

8565

M.7.n.

TEXT
8566

8566

M.7.o.

TEXT
8567

8567

M.7.p.

FT29

M.8.a.(1)
M.8.a.(2)

FT31

M.8.b.(1)
M.8.b.(2)

8757

M.9.a.
M.9.b.
M.9.c.
M.9.d.
M.9.e.

Memo items 8.a.(1) through Memo item 8.b.(2) is reported by holding companies with $5 billion or
more in total assets.1
8. Discontinued operations and applicable income tax effect (from Schedule HI, item 11)
(itemize and describe each discontinued operation):
TEXT
FT29
a. (1)
(2) Applicable income tax effect .......................................

BHCK FT30

TEXT
FT31
b. (1)
(2) Applicable income tax effect ....................................... BHCK FT32
9. Trading revenue (from cash instruments and derivative instruments)
(Sum of items 9.a through 9.e must equal Schedule HI, item 5.c.)

Memorandum items 9.a through 9.e are to be completed by holding companies with $5 billion
or more in total assets1 that reported total trading assets of $10 million or more for any quarter
of the preceding calendar year:
a. Interest rate exposures ..........................................................................................
b. Foreign exchange exposures ..................................................................................
c. Equity security and index exposures .........................................................................
d. Commodity and other exposures..............................................................................
e. Credit exposures ..................................................................................................

8758
8759
8760
F186

Memoranda items 9.f and 9.g are to be completed by holding companies with $100 billion or
more in total assets that are required to complete Schedule HI, Memorandum items 9.a
through 9.e, above.1
f. Impact on trading revenue of changes in the creditworthiness of the holding company's
derivatives counterparties on the holding company's derivative assets (included in
Memorandum items 9.a through 9.e above)................................................................ K090
g. Impact on trading revenue of changes in the creditworthiness of the holding company
on the holding company's derivative liabilities
(included in Memorandum items 9.a through 9.e above) ............................................... K094

M.9.f.

M.9.g.

Memorandum items 10.a and 10.b are to be completed by holding companies with $10 billion or
more in total consolidated assets.1
10. Net gains (losses) recognized in earnings on credit derivatives that economically hedge credit
exposures held outside the trading account:
a. Net gains (losses) on credit derivatives held for trading ................................................. C889
b. Net gains (losses) on credit derivatives held for purposes other than trading ..................... C890

M.10.a.
M.10.b.

Memorandum item 11 is to be completed by holding companies with $5 billion or more in
total assets.1
11. Credit losses on derivatives (see instructions) ................................................................ A251

M.11.

1. Asset-size test is based on the total assets reported as of prior year June 30 report date.
12/2019

FR Y-9C
Page 6 of 73

DRAFT
Schedule HI—Continued
Memoranda—Continued
Dollar Amounts in Thousands

Amount

BHCK

Memorandum items 12.a through 12.c are to be completed by holding companies with $5 billion or
more in total assets.1
12. a. Income from the sale and servicing of mutual funds and annuities (in domestic offices)..........
b. (1) Premiums on insurance related to the extension of credit..........................................
(2) All other insurance premiums ..............................................................................
c. Benefits, losses, and expenses from insurance-related activities .....................................

8431
C242
C243
B983

13. Does the reporting holding company have a Subchapter S election in effect for
federal income tax purposes for the current tax year? (Enter "1" for Yes; enter "0" for No.)...............
Dollar Amounts in Thousands
Memorandum items 14(a) through 14(b)(1) are to be completed by holding companies with $5 billion
or more in total assets that have elected to account for assets and liabilities under a fair value option.1
14. Net gains (losses) recognized in earnings on assets and liabilities that are reported at
fair value under a fair value option:
a. Net gains (losses) on assets ...................................................................................
(1) Estimated net gains (losses) on loans attributable to changes in instrument-specific
credit risk .......................................................................................................
b. Net gains (losses) on liabilities .................................................................................
(1) Estimated net gains (losses) on liabilities attributable to changes in instrument-specific
credit risk........................................................................................................

M.12.a.
M.12.b.(1)
M.12.b.(2)
M.12.c.

BHCK

0=No

BHCK

1=Yes A530

M.13.

Amount

F551

M.14.a.

F552
F553

M.14.a.(1)
M.14.b.

F554

M.14.b.(1)

Memorandum item 15 is to be completed by holding companies with $5 billion or more in
total assets.1
15. Stock-based employee compensation expense (net of tax effects) calculated for all
awards under the fair value method ............................................................................. C409
Memorandum item 16 is to be completed by holding companies that are required to complete
Schedule HC-C, Memorandum items 6.b and 6.c and is to be completed semiannually in the
June and December reports only by holding companies with $5 billion or more in total assets and
annually on a year-to-date basis in the December report by holding companies with less than $5
billion in total assets.1

M.15.
Year-to-date

BHCK

16. Noncash income from negative amortization on closed-end loans secured by 1–4 family
residential properties (included in Schedule HI, item 1.a.(1)(a)) .......................................... F228

Amount

M.16.

Memorandum item 17 is to be completed semiannually in June and December by holding
companies with less than $5 billion in total assets. (Holding companies with more than $5 billion
1
will continue to report quarterly).
17. Other-than-temporary impairment losses on held-to-maturity and available-for-sale debt
securities recognized in earnings (included in Schedule HI, items 6.a and 6.b)2 ..................... J321

M.17.

1. The asset-size test is based on the total assets reported as of prior year June 30 report date.
2. Memorandum item 17 is to be completed only by institutions that have not adopted ASU 2016-13.

12/2019

FR Y-9C
Page 7 of 73

DRAFT
Schedule HI-A—Changes in Holding Company Equity Capital
Dollar Amounts in Thousands BHCK
1. Total holding company equity capital most recently reported for the end of previous
calendar year (i.e., after adjustments from amended Reports of Income) ................................... 3217
2. Cumulative effect of changes in accounting principles and corrections of material accounting errors B507
3. Balance end of previous calendar year as restated (sum of items 1 and 2) ................................. B508

Amount

1.
2.
3.

BHCT

4. Net income (loss) attributable to holding company (must equal Schedule HI, item 14) ..................
5. Sale of perpetual preferred stock (excluding treasury stock transactions):
a. Sale of perpetual preferred stock, gross...........................................................................
b. Conversion or retirement of perpetual preferred stock.........................................................
6. Sale of common stock:
a. Sale of common stock, gross.........................................................................................
b. Conversion or retirement of common stock.......................................................................
7. Sale of treasury stock......................................................................................................
8. LESS: Purchase of treasury stock......................................................................................
9. Changes incident to business combinations, net ...................................................................
10. LESS: Cash dividends declared on preferred stock ...............................................................
11. LESS: Cash dividends declared on common stock ................................................................
12. Other comprehensive income1 ..........................................................................................
13. Change in the offsetting debit to the liability for Employee Stock Ownership Plan (ESOP) debt
guaranteed by the holding company ...................................................................................
14. Other adjustments to equity capital (not included above) ........................................................
15. Total holding company equity capital end of current period (sum of items 3, 4, 5, 6, 7, 9, 12,
13, and 14, less items 8, 10, and 11) (must equal item 27.a on Schedule HC) .............................

4340

BHCK

3577
3578
3579
3580
4782
4783
4356
4598
4460
B511
4591
3581

5.a.
5.b.
6.a.
6.b.
7.
8.
9.
10.
11.
12.
13.
14.

BHCT

3210

15.

1. Includes, but is not limited to, changes in net unrealized holding gains (losses) on available-for-sale securities, changes in accumulated net
gains (losses) on cash flow hedges, foreign currency translation adjustments, and pension and other postretirement plan related changes
other than net periodic benefit cost.

03/2013

FR Y-9C
Page 8 of 73

DRAFT
Schedule HI-B—Charge-Offs and Recoveries on Loans and
Leases and Changes in Allowances for Credit Losses
Part I. Charge-offs and Recoveries on Loans and Leases (Fully Consolidated)
Part I includes charge-offs and recoveries through
the allocated transfer risk reserve.
Dollar Amounts in Thousands
1. Loans secured by real estate:
a. Construction, land development, and other land loans
in domestic offices:
(1) 1– 4 family residential construction loans .................................
(2) Other construction loans and all land development and
other land loans .................................................................
b. Secured by farmland in domestic offices ......................................
c. Secured by 1– 4 family residential properties in domestic offices:
(1) Revolving, open-end loans secured by 1– 4 family residential
properties and extended under lines of credit ...........................
(2) Closed-end loans secured by 1– 4 family residential
properties in domestic offices:
(a) Secured by first liens ......................................................
(b) Secured by junior liens....................................................
d. Secured by multifamily (5 or more) residential properties in
domestic offices......................................................................
e. Secured by nonfarm nonresidential properties in domestic offices:
(1) Loans secured by owner-occupied nonfarm nonresidential
properties ..........................................................................
(2) Loans secured by other nonfarm nonresidential properties ..........
f. In foreign offices .....................................................................
2. Not applicable.
3. Loans to finance agricultural production and other loans to farmers ......

(Column A)
Charge-offs1
BHCK

Amount

(Column B)
Recoveries
BHCK

Amount

C891

C892

1.a.(1)

C893
3584

C894
3585

1.a.(2)
1.b.

5411

5412

1.c.(1)

C234

C217

C235

C218

1.c.(2)(a)
1.c.(2)(b)

3588

3589

1.d.

C895
C897
B512

C896
C898
B513

1.e.(1)
1.e.(2)
1.f.

4655

4665

4645

4617

4646

4618

KX48

KX49

4.a.
4.b.
4.c.

B514
K129

B515
K133

5.a.
5.b.

K205

K206

5.c.

6. Loans to foreign governments and official institutions......................... 4643
7. All other loans............................................................................ 4644

4627
4628

6.
7.

Holding companies with less than $5 billion should report Item 4.c only
and leave 4.a and 4.b blank.2
4. Commercial and industrial loans:
a. To U.S. addressees (domicile) ...................................................
b. To non-U.S. addressees (domicile) .............................................
c. To U.S. addressees (domicile) and non-U.S. addressees (domicile)...
5. Loans to individuals for household, family, and other personal
expenditures:
a. Credit cards ...........................................................................
b. Automobile loans ....................................................................
c. Other consumer loans (includes single payment, installment,
all student loans, and revolving credit plans other than
credit cards) ..........................................................................
Item 6 is to be completed by holding companies with $5 billion or more in
total consolidated assets.2

1. Include write-downs arising from transfers of loans to a held-for-sale account.
2. Asset-size test is based on the total assets reported as of prior year June 30 report date.

12/2019

FR Y-9C
Page 9 of 73

DRAFT
Schedule HI-B—Continued
Part I.—Continued
(Column A)
Charge-offs1

Dollar Amounts in Thousands

BHCK

Amount

(Column B)
Recoveries
Amount

BHCK

Holding companies with less than $5 billion in total assets should
report data item 8.c and leave item 8.a and 8.b blank. 2
8. Lease financing receivables:
a. Leases to individuals for household, family, and other personal
expenditures ..........................................................................
b. All other leases .......................................................................
c. Leases to individuals for household, family, and other personal
expenditures and all other leases ...............................................
9. Total (sum of items 1 through 8.b)3 .................................................

F185
C880

F187
F188

8.a.
8.b.

KX50

KX51

4635

4605

8.c.
9.

1. Include write-downs arising from transfers of loans to a held-for-sale account.
2. Asset-size test is based on the total assets reported as of prior year June 30 report date.
3. For holding companies with less than $5 billion in total assets, Total loans and leases (sum of items 1 through 7 plus 8c.)

Memoranda
(Column A)
Charge-offs1

(Column B)
Recoveries
Date

Dollar Amounts in Thousands BHCK
1. Loans to finance commercial real estate, construction, and land
development activities (not secured by real estate) included in Schedule
HI-B, part I, items 4 and 7 above ......................................................... 5409

Amount

BHCK

Amount

5410

M.1.

4662

M.2.

Memorandum item 2 is to be completed by holding companies with $5 billion or
more in total assets.3
2. Loans secured by real estate to non-U.S. addressees (domicile) (included in
Schedule HI-B, part I, item 1, above) .................................................... 4652

Memorandum item 3 is to be completed by (1) holding companies with $5 billion or more in total assets that, together with affiliated
institutions, have outstanding credit card receivables (as defined in the instructions) that exceed $500 million as of the report date or
(2) holding companies that on a consolidated basis are credit card specialty holding companies (as defined in the instructions).
3

Year-to-date
BHCK
3. Uncollectible retail credit card fees and finance charges reversed against income
(i.e., not included in charge-offs against the allowance for loan and lease losses)2 ......................... C388

Amount

M.3.

1. Include write-downs arising from transfers of loans to a held-for-sale account.
2. Institutions that have adopted ASU 2016-13 should report in Memorandum item 3 uncollectible retail credit card fees and finance
charges reversed against income (i.e., not included in charge-offs against the allowance for credit losses on loans and leases).
3. Asset-size test is based on the total assets reported as of prior year June 30 report date.

12/2019

FR Y-9C
Page 10 of 73

DRAFT
Schedule HI-B—Continued
Part II. Changes in Allowances for Credit Losses1
(Column A)
Loans and leases held
for investment

Dollar Amounts in Thousands
1. Balance most recently reported at end of previous
year (i.e., after adjustments from amended Reports
of Income) ......................................................
2. Recoveries (column A must equal Part I, item 9,
column B, above) .............................................
3. LESS: Charge-offs (column A must equal Part I,
item 9, column A, above less Schedule HI-B, Part II,
item 4, Column A) ............................................
4. LESS: Write-downs arising from transfers of
financial assets3 ...............................................
5. Provisions for credit losses4, 5 ..............................
6. Adjustments (see instructions for this schedule)......
7. Balance end of current period (sum of items 1, 2, 5,
and 6, less items 3 and 4) (column A must equal
Schedule HC, item 4.c)......................................

BHCK

B522

Amount

(Column B)
Held-to-maturity
debt securities2
BHCK

Amount

(Column C)
Available-for-sale
debt securities2
BHCK

Amount

JH88

JH94

JH89

JH95

C079

JH92

JH98

5523
4230
C233

JJ00
JH90
JH91

JJ01
JH96
JH97

4.
5.
6.

JH93

JH99

BHCT

4605
BHCK

BHCT

3123

1. Institutions that have not adopted ASU 2016-13 should report changes in allowance for loan and lease losses in column A.
2. Columns B and C are to be completed only by institutions that have adopted ASU 2016-13.
3. Institutions that have not adopted ASU 2016-13, should report write-downs arising from transfers of loans to a held-for-sale account
in item 4, column A.
4. Institutions that have not yet adopted ASU 2016-13 should report the provision for loan and lease losses in item 5, column A, and
the amount reported must equal Schedule HI, item 4.
5. For institutions that have adopted ASU 2016-13, the sum of item 5, columns A through C, plus schedule HI-B, Part II, Memorandum
item 5, below, must equal Schedule HI, item 4.
and 7

Memoranda

Dollar Amounts in Thousands

BHCK

Amount

Memoranda Items 1, 2, 3 and 4 are to be completed by holding companies with $5 billion or more in
total assets.1
1. Allocated transfer risk reserve included in Schedule HI-B, part II, item 7, column A, above............. C435

M.1.

Memoranda items 2 and 3 are to be completed by (1) holding companies that, together with
affiliated institutions, have outstanding credit card receivables (as defined in the instructions) that
exceed $500 million as of the report date or (2) holding companies that on a consolidated basis are
credit card specialty holding companies (as defined in the instructions).
2. Separate valuation allowance for uncollectible retail credit card fees and finance charges .............
3. Amount of allowance for loan and lease losses attributable to retail credit card fees and
finance charges2 ............................................................................................................
4. Amount of allowance for post-acquisition credit losses on purchased credit-impaired loans
accounted for in accordance with AICPA Statement of Position 03-3
(included in Schedule HI-B, part II, item 7, column A, above)3 ..................................................
5. Provisions for credit losses on other financial assets measured at amortized cost (not included in
item 5, above)4 ..............................................................................................................
6. Allowance for credit losses on other financial assets measured at amortized cost (not included in
item 7, above)4 ..............................................................................................................

C389

M.2.

C390

M.3.

C781

M.4.

JJ02

M.5.

JJ03

M.6.

Insert A
1. Asset-size test is based on the total assets reported as of prior year June 30 report date.
2. Institutions that have adopted ASU 2016-13 should report in Memorandum item 3 the amount of allowance for credit losses on loans
and leases attributable to retail credit card fees and finance charges.
3. Memorandum item 4 is to be completed only by institutions that have not yet adopted ASU 2016-13.
4. Memorandum items 5 and 6 are to be completed only by institutions that have adopted ASU 2016-13.
12/2019

March 2021

DRAFT

Insert A

insert footnote 1, 4

BHCK

7. Provisions for credit losses on off-balance-sheet credit exposures…

XXXX

8. Estimated amount of expected recoveries of amounts previously
written off included within the allowance for credit losses on loans
and leases held for investment (include in item 7, column A,
“Balance end of current period,”above)4………………………………

XXXX

Amount

FR Y-9C
Page 11 of 73

DRAFT
Schedule HI-C—Disaggregated Data on the Allowance for Loan and Lease Losses

Part I. Disaggregated Data on the Allowance for Loan and Lease Losses to be Completed by Holding Companies with $5
Billion or More in Total Assets1, 2
(Column A)
Recorded Investment:
Individually Evaluated
for Impairment
(ASC 310-10-35)

Dollar Amounts in Thousands
1. Real estate loans:
a. Construction loans .....
b. Commercial
real estate loans ........
c. Residential
real estate loans ........
2. Commercial loans3 .........
3. Credit cards ..................
4. Other consumer loans .....
5. Unallocated, if any..........
6. Total (sum of
items 1.a. through 5.)4 .........

BHCK

Amount

(Column B)
Allowance Balance:
Individually Evaluated
for Impairment
(ASC 310-10-35)
BHCK

Amount

(Column C)
Recorded Investment:
Collectively Evaluated
for Impairment
(ASC 450-20)
BHCK

Amount

(Column D)
Allowance Balance:
Collectively Evaluated
for Impairment
(ASC 450-20)
BHCK

Amount

(Column E)
Recorded Investment:
Purchased
Credit-Impaired Loans
(ASC 310-30)
BHCK

Amount

(Column F)
Allowance Balance:
Purchased
Credit-Impaired Loans
(ASC 310-30)
BHCK

Amount

M708

M709

M710

M711

M712

M713

1.a.

M714

M715

M716

M717

M719

M720

1.b.

M721

M722

M723

M724

M725

M726

M727

M728

M729

M730

M731

M732

M733
M739

M734
M740

M735
M741

M736
M742
M745

M737
M743

M738
M744

1.c.
2.
3.
4.
5.

M746

M747

M748

M749

M750

M751

1. Only institutions with total assets greater than $5 billion that have not adopted ASU 2016-13 are to complete Schedule HI-C, Part I.
2. The asset-size test is based on the total assets reported as of prior year June 30 report date.
3. Include all loans and leases not reported as real estate loans, credit cards, or other consumer loans in items 1, 3, or 4 on Schedule HI-C, Part I.
4. The sum of item 6, columns B, D, and F, must equal Schedule HC, item 4.c. Item 6, column E, must equal Schedule HC-C, Memorandum item 5.b. Item 6, column F, must equal
Schedule HI-B, Part II, Memorandum item 4.

12/2019

FR Y-9C
Page 12 of 73

DRAFT
Schedule HI-C—Continued
Part II. Disaggregated Data on the Allowances for Credit Losses1, 2
(Column A)
Amortized Cost

Dollar Amounts in Thousands

BHCK

Loans and Leases Held for Investment:
1. Real estate loans:
a. Construction loans ......................................................................
b. Commercial real estate loans ........................................................
c. Residential real estate loans..........................................................
2. Commercial loans 3 ..........................................................................
3. Credit cards ..................................................................................
4. Other consumer loans .....................................................................
5. Unallocated, if any ..........................................................................
6. Total (sum of items 1.a through 5)4 .....................................................

JJ04
JJ05
JJ06
JJ07
JJ08
JJ09

Amount

(Column B)
Allowance Balance
BHCK

Amount

JJ11

JJ12
JJ13
JJ14
JJ15
JJ16
JJ17
JJ18
JJ19

1.a.
1.b.
1.c.
2.
3.
4.
5.
6.

Allowance Balance
Amount

Dollar Amounts in Thousands

BHCK

Held-to-Maturity Securities:5
7. Securities issued by states and political subdivisions in the U.S. ..............................................
8. Total mortgage-backed securities (MBS) (including CMOs, REMICs and stripped MBS) ...............
9. Asset-backed securities and structured financial products .......................................................
10. Other debt securities .......................................................................................................
11. Total (sum of items 7 through 10) 6 .....................................................................................

JJ20
JJ21
JJ23
JJ24
JJ25

7.
8.
9.
10.
11.

1. Data items 1-6 are to be completed by holding companies that have adopted ASU 2016-13 and holding companies with less than
$5 billion that have not adopted ASU 2016-13 (and chose not to report on HI-C Part I). Holding companies that have less than $5
billion in total assets and have not adopted ASU 2016-13 should report the recorded investment instead of the amortized cost in
column A and report items 1-6 semiannually in June and December.
2. The asset size test is based on the total assets reported as of prior year June 30 report date.
3. Include all loans and leases not reported as real estate loans, credit cards, or other consumer loans in items 1, 3, or 4 of
Schedule HI-C, Part II.
4. Item 6, column B, must equal schedule HC, item 4.c.
5. Only institutions that have adopted ASU 2016-13 are to complete Schedule HI-C, Part II line items 7 through 11. Institutions with less
than $5 billion in total assets should report items 7 through 11 semiannually in the June and December reports only.
6. Item 11 must equal Schedule HI-B, Part II item 7, column B.

12/2019

FR Y-9C
Page 13 of 73

DRAFT
Notes to the Income Statement—Predecessor Financial Items

For holding companies involved in a business combination(s) during the quarter, provide on the lines below income statement
information for any acquired company(ies) with aggregated assets of $10 billion or more or 5 percent of the reporting holding
company's total consolidated assets as of the previous quarter-end, whichever is less. Information should be reported year-todate of acquisition.
Dollar Amounts in Thousands
1. Total interest income ......................................................................................................
a. Interest income on loans and leases ..............................................................................
b. Interest income on investment securities.........................................................................
2. Total interest expense ....................................................................................................
a. Interest expense on deposits ........................................................................................
3. Net interest income........................................................................................................
4. Provision for loan and lease losses1 ..................................................................................
5. Total noninterest income .................................................................................................
a. Income from fiduciary activities .....................................................................................
b. Trading revenue ........................................................................................................
c. Investment banking, advisory, brokerage, and underwriting fees and commissions ..................
d. Venture capital revenue...............................................................................................
e. Net securitization income.............................................................................................
f. Insurance commissions and fees ..................................................................................
6. Realized gains (losses) on held-to-maturity and available-for-sale securities2 .............................
7. Total noninterest expense ...............................................................................................
a. Salaries and employee benefits ....................................................................................
b. Goodwill impairment losses..........................................................................................
8. Income (loss) before applicable income taxes and discontinued operations ...............................
9. Applicable income taxes .................................................................................................
10. Noncontrolling (minority) interest ......................................................................................

BHBC

Amount

4107
4094
4218
4073
4421
4074
JJ33
4079
4070
A220
B490
B491
B493
B494
4091
4093
4135
C216
4301
4302
4484

1.
1.a.
1.b.
2.
2.a.
3.
4.
5.
5.a.
5.b.
5.c.
5.d.
5.e.
5.f.
6.
7.
7.a.
7.b.
8.
9.
10.

BHCK

11. Discontinued operations, net of applicable income taxes and noncontrolling (minority) interest ......

FT41

11.

BHBC

12. Net income (loss) .......................................................................................................... 4340
13. Cash dividends declared................................................................................................. 4475
6061
14. Net charge-offs .............................................................................................................
and off-balance sheet credit exposures
15. Net interest income (item 3 above) on a fully taxable equivalent basis ...................................... 4519

12.
13.
14.
15.

1. Institutions that have adopted ASU 2016-13 should report in item 4, the provisions for credit losses for all financial assets that fall
within the scope of the standard.
2. For institutions that have adopted ASU 2016-01, which includes provisions governing the accounting for investments in equity
securities, include realized and unrealized gains (losses) (and all other value changes) on equity securities and other equity
investments not held for trading in item 6.

03/2019

FR Y-9C
Page 14 of 73

DRAFT
Notes to the Income Statement (Other)

Enter in the lines provided below any additional information on specific line items on the income statement or to its schedules that the
holding company wishes to explain, that has been separately disclosed in the holding company's quarterly reports to its shareholders,
in its press releases, or on its quarterly reports to the Securities and Exchange Commission (SEC). Exclude any
transactions that have been separately disclosed under the reporting requirements specified in memoranda items 6 through 8 to
Schedule HI, the Consolidated Income Statement.
Also include any transactions which previously would have appeared as footnotes to Schedules HI through HI-B.
Each additional piece of information disclosed should include the appropriate reference to schedule and item number, as well as a
description of the additional information and the dollar amount (in thousands of dollars) associated with that disclosure.

Example
A holding company has received $1.35 million of back interest on loans and leases that are currently in nonaccrual status. The holding
company's interest income for the quarter shows that increase which has been disclosed in the report to the stockholders and to the
SEC. Enter on the line item below the following information:
TEXT
0000

BHCK

Amount

Sch. HI, item 1.a(1), Recognition of interest payments on
nonaccrual loans to XYZ country
1350

0000

Notes to the Income Statement (Other)
Dollar Amounts in Thousands BHCK
1. Effect of adoption of Current Expected Credit Losses Methodology - ASU 2016-131, 2 ........................ JJ26
2. Initial allowances for credit losses recognized upon the acquisition of purchased credit-deteriorated
assets on or after the effective date of ASU 2016-131 ................................................................ JJ27
3. 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 securities1, 2 ................................... JJ28

Amount

BHCK

Amount

TEXT

5351

5352

5353

5354

5355

B042

1.
2.
3.

5351

5352

5353

5354

5355

B042

B043

10.

10. B043

1. Only institutions that have adopted ASU 2016-13 should report values in these items, if applicable.
2. Institutions should complete this item in the quarter that they adopt ASU 2016-13 and in the quarter-end FR Y-9C report for the
remainder of that calendar year only.
03/2020

FR Y-9C
Page 15 of 73

DRAFT
Notes to the Income Statement (Other)—Continued
TEXT

Dollar Amounts in Thousands

BHCK

Amount

11. B044
B044

11.

B045

12.

B046

13.

B047

14.

B048

15.

B049

16.

B050

17.

B051

18.

B052

19.

B053

20.

B054

21.

B055

22.

B056

23.

12. B045

13. B046

14. B047

15. B048

16. B049

17. B050

18. B051

19. B052

20. B053

21. B054

22. B055

23. B056

03/2019

DRAFT

Name of Holding Company

For Federal Reserve Bank Use Only

FR Y-9C
Page 16 of 73

C.I.

Consolidated Financial Statements for
Holding Companies
Report at the close of business
Date

Schedule HC—Consolidated Balance Sheet
Dollar Amounts in Thousands
Assets
1. Cash and balances due from depository institutions:
a. Noninterest-bearing balances and currency and coin1 .......................................................
b. Interest-bearing balances:2
(1) In U.S. offices ......................................................................................................
(2) In foreign offices, Edge and Agreement subsidiaries, and IBFs.......................................
2. Securities:
a. Held-to-maturity securities (from Schedule HC-B, column A)3 .............................................
b. Available-for-sale securities (from Schedule HC-B, column D) ............................................
c. Equity securities with readily determinable fair values not held for trading4 ............................
3. Federal funds sold and securities purchased under agreements to resell:
a. Federal funds sold in domestic offices ................................................................... BHDM
b. Securities purchased under agreements to resell5, 6.................................................. BHCK
4. Loans and lease financing receivables:
a. Loans and leases held for sale ....................................................................................
b. Loans and leases, held for investment........................................... B528
c. LESS: Allowance for loan and lease losses7 ................................... 3123
d. Loans and leases, held for investment, net of allowance for loan and lease losses
(item 4.b minus 4.c) ...................................................................................................
5. Trading assets (from Schedule HC-D) ..............................................................................
6. Premises and fixed assets (including capitalized leases) ......................................................
7. Other real estate owned (from Schedule HC-M)..................................................................
8. Investments in unconsolidated subsidiaries and associated companies ...................................
9. Direct and indirect investments in real estate ventures .........................................................
10. Intangible assets (from Schedule HC-M) ...........................................................................
11. Other assets (from Schedule HC-F)6.................................................................................
12. Total assets (sum of items 1 through 11) ...........................................................................

BHCK

Amount

0081

1.a.

0395
0397

1.b.(1)
1.b.(2)

JJ34
1773
JA22

2.a.
2.b.
2.c.

B987
B989

3.a.
3.b.

5369

4.a.
4.b.
4.c.

B529
3545
2145
2150
2130
3656
2143
2160
2170

4.d.
5.
6.
7.
8.
9.
10.
11.
12.

1. Includes cash items in process of collection and unposted debits.
2. Includes time certificates of deposit not held for trading.
3. Institutions that have adopted ASU 2016-13 should report in item 2.a amounts net of any applicable allowance for credit losses, and
item 2.a should equal Schedule HC-B, item 8, column A, less Schedule HI-B, Part II, item 7, column B.
4. Item 2.c is to be completed only by holding companies that have adopted ASU 2016-01, which includes provisions governing the accounting for
investments in equity securities. See the instructions for further detail on ASU 2016-01.
5. Includes all securities resale agreements in domestic and foreign offices, regardless of maturity.
6. Institutions that have adopted ASU 2016-13 should report items 3.b and 11 amounts net of any applicable allowance for credit losses.
7. Institutions that have adopted ASU 2016-13 should report in item 4.c the allowance for credit losses on loans and leases.

12/2019

FR Y-9C
Page 17 of 73

DRAFT
Schedule HC—Continued
Dollar Amounts in Thousands
Liabilities
13. Deposits:
a. In domestic offices (from Schedule HC-E):
(1) Noninterest-bearing1 .............................................................................................
(2) Interest-bearing....................................................................................................
b. In foreign offices, Edge and Agreement subsidiaries, and IBFs:
(1) Noninterest-bearing ..............................................................................................
(2) Interest-bearing....................................................................................................
14. Federal funds purchased and securities sold under agreements to repurchase:
a. Federal funds purchased in domestic offices2..................................................................

BHDM

6631
6636

Amount

13.a.(1)
13.a.(2)

BHFN

6631
6636

13.b.(1)
13.b.(2)

BHDM

B993

14.a.

BHCK

b. Securities sold under agreements to repurchase3 ............................................................
15. Trading liabilities (from Schedule HC-D) ............................................................................
16. Other borrowed money (includes mortgage indebtedness and obligations under
capitalized leases) (from Schedule HC-M) .........................................................................
17. Not applicable.
18. Not applicable.
19. a. Subordinated notes and debentures4 ............................................................................
b. Subordinated notes payable to unconsolidated trusts issuing trust preferred securities, and
trust preferred securities issued by consolidated special purpose entities .............................
20. Other liabilities (from Schedule HC-G) ..............................................................................
21. Total liabilities (sum of items 13 through 20) .......................................................................
22. Not applicable.
Equity Capital
Holding Company Equity Capital
23. Perpetual preferred stock and related surplus ....................................................................
24. Common stock (par value) .............................................................................................
25. Surplus (exclude all surplus related to preferred stock).........................................................
26. a. Retained earnings .....................................................................................................
b. Accumulated other comprehensive income5 ....................................................................
c. Other equity capital components6 .................................................................................
27. a. Total holding company equity capital (sum of items 23 through 26.c)....................................
b. Noncontrolling (minority) interests in consolidated subsidiaries ...........................................
28. Total equity capital (sum of items 27.a and 27.b) .................................................................
29. Total liabilities and equity capital (sum of items 21 and 28) ....................................................

B995
3548

14.b.
15.

3190

16.

4062

19.a.

C699
2750
2948

19.b.
20.
21.

3283
3230
3240

23.
24.
25.
26.a.
26.b.
26.c.
27.a.
27.b.
28.
29.

3247
B530
A130
3210
3000
G105
3300

1. Includes noninterest-bearing demand, time, and savings deposits.
2. Report overnight Federal Home Loan Bank advances in Schedule HC, item 16, "Other borrowed money."
3. Includes all securities repurchase agreements in domestic and foreign offices regardless of maturity.
4. Includes limited-life preferred stock and related surplus.
5. Includes, but is not limited to, net unrealized holding gains (losses) on available-for-sale securities, accumulated net gains (losses) on cash flow
hedges, cumulative foreign currency translation adjustments, and accumulated defined benefit pension and other postretirement plan adjustments.
6. Includes treasury stock and unearned Employee Stock Ownership Plan shares.

03/2013

FR Y-9C
Page 18 of 73

DRAFT
Schedule HC—Continued
Memoranda (to be completed annually by holding companies for the December 31 report date)

0=No BHCK
1. Has the holding company engaged in a full-scope independent external audit at any time during the
calendar year? (Enter "1" for Yes, enter "0" for No.) ........................................................................ 1=Yes C884
2. If response to Memoranda item 1 is yes, indicate below the name and address of the holding company's
independent external auditing firm (see instructions), and the name and e-mail address of the auditing firm's
engagement partner.7

M.1.

b.
(1) Name of External Auditing Firm (TEXT C703)

(1) Name of Engagement Partner (TEXT C704)

(2) City (TEXT C708)

(2) E-mail Address (TEXT C705)

(3) State Abbreviation (TEXT C714)

(4) Zip Code (TEXT C715)

7. The Federal Reserve regards information submitted in response to Memorandum item 2.b as confidential.

03/2013

FR Y-9C
Page 19 of 73

DRAFT
Schedule HC-B—Securities
Held-to-Maturity
(Column A)
Amortized Cost

Dollar Amounts in Thousands BHCK
1. U.S. Treasury securities........................................................... 0211
2. U.S. government agency and sponsored agency obligations
(exclude mortgage-backed securities)1 ........................................ HT50
3. Securities issued by states and political subdivisions in the U.S. ...... 8496

Amount

Available-for-Sale

(Column B)
Fair Value
BHCK

Amount

(Column C)
Amortized Cost
BHCK

Amount

(Column D)
Fair Value
BHCK

Amount

0213

1286

1287

HT51
8497

HT52
8498

HT53
8499

2.
3.

G300
G304

G301
G305

G302
G306

G303
G307

G308

G309

G310

G311

4.a.(1)
4.a.(2)
4.a.(3)

KX52

KX53

KX54

KX55

4.a.(4)

G312

G313

G314

G315

4.b.(1)

G316

G317

G318

G319

G320

G321

G322

G323

4.b.(2)
4.b.(3)

K142

K143

K144

K145

K146

K147

K148

K149

K150

K151

K152

K153

K154

K155

K156

K157

Holding companies with less than $5 billion should report data
item 4.a.(4) and should leave 4.a.(1) through 4.a.(3) blank.3
4. Mortgage-backed securities (MBS)
a. Residential pass-through securities:
(1) Guaranteed by GNMA .....................................................
(2) Issued by FNMA and FHLMC ............................................
(3) Other pass-through securities............................................
(4) Guaranteed by GNMA, issued by FNMA and FHLMC and
other pass-through securities ............................................
b. Other residential mortgage-backed securities
(include CMOs, REMICs, and stripped MBS):
(1) Issued or guaranteed by U.S. Government agencies or
sponsored agencies2 .......................................................
(2) Collateralized by MBS issued or guaranteed by U.S.
Government agencies or sponsored agencies2 .....................
(3) All other residential mortgage-backed securities....................
c. Commercial MBS:
(1) Commercial pass-through securities:
(a) Issued or guaranteed by FNMA, FHLMC, or GNMA ..........
(b) Other pass-through securities .......................................
(2) Other commercial MBS:
(a) Issued or guaranteed by U.S. Government agencies or
sponsored agencies2 ..................................................
(b) All other commercial MBS ............................................

4.c.(1)(a)
4.c.(1)(b)

4.c.(2)(a)
4.c.(2)(b)

1. Includes Small Business Administration "Guaranteed Loan Pool Certificates," U.S. Maritime Administration obligations, Export-Import Bank participation certificates, and 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 the Tennessee Valley Authority.
2. U.S. Government agencies include, but are not limited to, such agencies as the Government National Mortgage Association (GNMA), the Federal Deposit Insurance Corporation (FDIC),
and the National Credit Union Administration (NCUA). U.S. Government-sponsored agencies include, but are not limited to, such agencies as the Federal Home Loan Mortgage Corporation
(FHLMC) and the Federal National Mortgage Association (FNMA).
3. Asset-size test is based on the total assets reported as of prior year June 30 report date.
12/2019

FR Y-9C
Page 20 of 73

DRAFT
Schedule HC-B—Continued
Held-to-Maturity
(Column A)
Amortized Cost

Dollar Amounts in Thousands
5. Asset-backed securities and structured financial products:
a. Asset-backed Securities (ABS) .................................................
b. Structured financial products ....................................................
6. Other debt securities:
a. Other domestic debt securities..................................................
b. Other foreign debt securities ....................................................
7. Investments in mutual funds and other equity securities with
readily determinable fair values1 ...................................................

BHCK

Amount

Available-for-Sale
(Column B)
Fair Value

BHCK

Amount

(Column C)
Amortized Cost
BHCK

Amount

(Column D)
Fair Value
BHCK

Amount

C026
HT58

C988
HT59

C989
HT60

C027
HT61

5.a.
5.b.

1737
1742

1738
1743

1739
1744

1741
1746

6.a.
6.b.

A511

A510

BHCT

8. Total (sum of items 1 through 7)2 .................................................. 1754

1771

1772

1773

Not applicable
Memoranda
Dollar Amounts in Thousands
1. Pledged securities ....................................................................................................................................................................
2. Remaining maturity or next repricing date of debt securities4, 5 (Schedule HC-B, items 1 through 6.b in columns A and D above):
a. 1 year and less ......................................................................................................................................................................
b. Over 1 year to 5 years ............................................................................................................................................................
c. Over 5 years .........................................................................................................................................................................
3

BHCK

Amount

0416

M.1.

0383
0384

M.2.a.
M.2.b.
M.2.c.

0387

Memorandum item 3 is to be completed semiannually in the June and December reports only.
3. Amortized cost of held-to-maturity securities sold or transferred to available-for-sale or trading securities during the calendar year-to-date
(report the amortized cost at date of sale or transfer) ........................................................................................................................ 1778
4. Structured notes (included in the held-to-maturity and available-for-sale accounts in Schedule HC-B, items 2, 3, 5, and 6):
a. Amortized cost ...................................................................................................................................................................... 8782
b. Fair value ............................................................................................................................................................................. 8783

M.3.
M.4.a.
M.4.b.

1. Item 7 is to be completed only by holding companies that have not adopted ASU 2016-01, which includes provisions governing the accounting for investments in equity securities. See the
instructions for further detail on ASU 2016-01.
1 2. For institutions that have adopted ASU 2016-13, the total reported in column A must equal Schedule HC, item 2.a, plus Schedule HI-B, Part II, item 7, column B. For institutions that
have not adopted ASU 2016-13, the total reported in column A must equal Schedule HC, item 2.a. For all institutions, the total reported in column D must equal Schedule HC, item 2.b.
2 3. Includes held-to-maturity securities at amortized cost and available-for-sale securities at fair value.
4. Exclude investments in mutual funds and other equity securities with readily determinable fair values.
3 5. Report fixed-rate debt securities by remaining maturity and floating-rate debt securities by next repricing date.

12/2020
, available-for-sale securities at fair value, and equity securities
with readily determinable fair values not held for trading
(reported in HC, items 2.c) at fair value

12/2019

FR Y-9C
Page 21 of 73

DRAFT
Schedule HC-B—Continued
Memoranda—Continued
Held-to-Maturity
(Column A)
Amortized Cost

Dollar Amounts in Thousands

BHCK

Amount

Available-for-Sale

(Column B)
Fair Value
BHCK

Amount

(Column C)
Amortized Cost
BHCK

Amount

(Column D)
Fair Value
BHCK

Amount

Memorandum items 5.a through 5.f are to be completed by holding
companies with $10 billion or more in total assets.1
5. Asset-backed securities (ABS) (sum of Memorandum
items 5.a through 5.f must equal Schedule HC-B, item 5.a):
a. Credit card receivables ............................................................
b. Home equity lines ...................................................................
c. Automobile loans....................................................................
d. Other consumer loans..............................................................
e. Commercial and industrial loans ................................................
f. Other....................................................................................

B838
B842
B846
B850
B854
B858

B839
B843
B847
B851
B855
B859

B840
B844
B848
B852
B856
B860

B841
B845
B849
B853
B857
B861

M.5.a.
M.5.b.
M.5.c.
M.5.d.
M.5.e.
M.5.f.

G348
G352
G356

G349
G353
G357

G350
G354
G358

G351
G355
G359

M.6.a.
M.6.b.
M.6.c.

G360
G364

G361
G365

G362
G366

G363
G367

G368
G372

G369
G373

G370
G374

G371
G375

M.6.d.
M.6.e.
M.6.f.
M.6.g.

Memorandum items 6.a through 6.g are to be completed by holding
companies with $10 billion or more in total assets.1
6. Structured financial products by underlying collateral or reference
assets (for each column, sum of Memorandum items 6.a through 6.g
must equal Schedule HC-B, 5.b):
a. Trust preferred securities issued by financial institutions..................
b. Trust preferred securities issued by real estate investment trusts ......
c. Corporate and similar loans.......................................................
d. 1– 4 family residential MBS issued or guaranteed by U.S.
government-sponsored enterprises (GSEs) ..................................
e. 1– 4 family residential MBS not issued or guaranteed by GSEs.........
f. Diversified (mixed) pools of structured financial products ................
g. Other collateral or reference assets ............................................

1. The $10 billion asset-size test is based on the total assets reported as of prior year June 30 report date.

03/2019

FR Y-9C
Page 22 of 73

DRAFT
Schedule HC-C—Loans and Lease Financing Receivables

Do not deduct the allowance for loan and lease losses1 from amounts reported in this schedule. Report (1) loans and leases held for sale
at the lower of cost or fair value, (2) loans and leases held for investment, net of unearned income, and (3) loans and leases accounted
for at fair value under a fair value option. Exclude assets held for trading and commercial paper.
(Column A)
Consolidated

Dollar Amounts in Thousands BHCK
1. Loans secured by real estate ....................................................... 1410
a. Construction, land development, and other land loans:
(1) 1– 4 family residential construction loans ................................
(2) Other construction loans and all land development and other
land loans ......................................................................

Amount

(Column B)
In Domestic Offices
BHDM

Amount

1.
BHCK

F158

1.a.(1)

F159

1.a.(2)

BHDM

b. Secured by farmland ..............................................................
c. Secured by 1– 4 family residential properties:
(1) Revolving, open-end loans secured by 1– 4 family residential
properties and extended under lines of credit .........................
(2) Closed-end loans secured by 1– 4 family residential properties:
(a) Secured by first liens .....................................................
(b) Secured by junior liens ...................................................
d. Secured by multifamily (5 or more) residential properties................
e. Secured by nonfarm nonresidential properties:
(1) Loans secured by owner- occupied nonfarm nonresidential
properties .......................................................................
(2) Loans secured by other nonfarm nonresidential properties .........

1420

1.b.

1797

1.c.(1)

5367
5368
1460

1.c.(2)(a)
1.c.(2)(b)
1.d.

BHCK

F160
F161

1.e.(1)
1.e.(2)

BHDM

2. Loans to depository institutions and acceptances of other banks .........
a. To U.S. banks and other U.S. depository institutions...................... 1292
b. To foreign banks .................................................................... 1296
3. Loans to finance agricultural production and other loans to farmers ..... 1590

1288

1590

2.
2.a.
2.b.
3.

Holding companies with less than $5 billion in total assets should report
data item 4.c and leave data items 4.a and 4.b blank.2
4. Commercial and industrial loans ...................................................
a. To U.S. addressees (domicile) ..................................................
b. To non-U.S. addressees (domicile) ............................................
c. To U.S. addressees (domicile) and non-U.S. addressees (domicile)...
5. Not applicable.
6. Loans to individuals for household, family, and other personal
expenditures (i.e., consumer loans) (includes purchased paper) ........
a. Credit cards
b. Other revolving credit plans......................................................
c. Automobile loans ...................................................................
d. Other consumer loans
(includes single payment, installment, and all student loans) ...........
7. Loans to foreign governments and official institutions
(including foreign central banks) ..................................................
8. Not applicable.

1766

4.
4.a.
4.b.
4.c.

1975

6.
6.a.
6.b.
6.c.

1763
1764
KX56

B538
B539
K137
K207
2081

6.d.
2081

1. Institutions that have adopted ASU 2016-13 should not deduct the allowance for credit losses on loans and leases or the allocated transfer risk reserve from amounts reported on this schedule.
2. Asset-size test is based on the total assets reported as of prior year June 30 report date.

12/2019

FR Y-9C
Page 23 of 73

DRAFT
Schedule HC-C—Continued
(Column A)
Consolidated

Dollar Amounts in Thousands

BHCK

Amount

(Column B)
In Domestic Offices
BHDM

Amount

Holding companies with less than $5 billion in total assets should report
data item 9.b.(3) and leave data items 9.b.(1) and 9.b.(2) blank.1
9. Loans to nondepository financial institutions and other loans:
a. Loans to nondepository financial institutions ...............................
b. Other loans
(1) Loans for purchasing or carrying securities
(secured or unsecured) .....................................................
(2) All other loans (exclude consumer loans)...............................
(3) Loans for purchasing or carrying securities (secured and
unsecured) and all other loans ............................................

J454

9.a.

1545

J451

9.b.(1)
9.b.(2)

KX57

9.b.(3)

Holding companies with less than $5 billion in total assets should report
data item 10.c. and should leave data items 10.a. and 10.b. blank.1
10. Lease financing receivables (net of unearned income) .....................
a. Leases to individuals for household, family, and other personal
expenditures (i.e., consumer leases) .........................................
b. All other leases .....................................................................
c. Lease finance receivables.......................................................
11. LESS: Any unearned income on loans reflected in items 1–9 above ....
12. Total loans and leases held for investment and held for sale (sum of
items 1 through 10 minus item 11)
(total of column A must equal Schedule HC, sum of items 4.a and 4.b) ...

2165

10.

KX58
2123

2123

10.a.
10.b.
10.c.
11.

2122

12.

F162
F163

Memoranda
Dollar Amounts in Thousands

BHDM

Amount

HC-C memoranda items 1.a.(1) through 1.f.(3)(c) are to be completed semiannually in June and
December by holding companies with less than $5 billion total assets. These items are to be
completed quarterly by holding companies with $5 billion or more in total assets.1
1. Loans restructured in troubled debt restructurings that are in compliance with their modified
terms (included in Schedule HC-C, and not reported as past due or
nonaccrual in Schedule HC-N, Memorandum item 1):
a. Construction, land development, and other land loans in domestic offices:
(1) 1– 4 family residential construction loans ..............................................................
(2) All other construction loans and all land development and other land loans..................
b. Loans secured by 1– 4 family residential properties in domestic offices ...........................
c. Secured by multifamily (5 or more) residential properties in domestic offices ....................
d. Secured by nonfarm nonresidential properties in domestic offices:
(1) Loans secured by owner-occupied nonfarm nonresidential properties ........................
(2) Loans secured by other nonfarm nonresidential properties .......................................
Holding companies with less than $5 billion in total assets should report Memo item 1.e.(3)
(semiannually in June and December), and should leave data item 1.e.(1) and 1.e.(2) blank.1
e. Commercial and Industrial loans:
(1) To U.S. addressees (domicile)............................................ K163
(2) To non-U.S. addressees (domicile)...................................... K164
(3) To U.S. addressees (domicile) and non-U.S
addressees (domicile) ...................................................... KX59

K158
K159
F576
K160

M.1.a.(1)
M.1.a.(2)
M.1.b.
M.1.c.

K161
K162

M.1.d.(1)
M.1.d.(2)

BHCK

M.1.e.(1)
M.1.e.(2)
M.1.e.(3)

1. Asset-size test is based on the total assets reported as of prior year June 30 report date.
12/2019

FR Y-9C
Page 24 of 73

DRAFT
Schedule HC-C—Continued
Memoranda—Continued
(Column B)
In Domestic Offices

Dollar Amounts in Thousands BHCK
f . A ll other loans (include loans to individuals for household, family, and other personal
expenditures) ..................................................................................................... K165
Itemize and describe loan categories included in Memorandum item 1.f, above that exceed
10 percent of total loans restructured in troubled debt restructurings that are in compliance
with their modified terms (sum of Memorandum items 1.a through 1.f):
(1) Loans secured by farmland in domestic offices .................................................

Amount

M.1.f.

BHDM

K166
BHCK

(2) Loans to finance agricultural production and other loans to farmers ....................... K168
(3) Loans to individuals for household, family, and other personal expenditures:
(a) Credit cards .......................................................................................... K098
(b) Automobile loans ................................................................................... K203
(c) Other consumer loans (includes single payment, installment, all student loans,
and revolving credit plans other than credit cards) ......................................... K204
g . Total loans restructured in troubled debt restructurings that are in compliance with their
modified terms (sum of Memorandum items 1.a.(1) through 1.f) .................................... HK25
2. Loans to finance commercial real estate, construction, and land development activities (not
secured by real estate) included in Schedule HC-C, items 4 and 9, column A, above............. 2746

M.1.f.(1)
M.1.f.(2)
M.1.f.(3)(a)
M.1.f.(3)(b)
M.1.f.(3)(c)
M.1.g.
M.2.

To be completed by holding companies with $5 billion or more in total assets.1
3. Loans secured by real estate to non-U.S. addressees (domicile)
(included in Schedule HC-C, item 1, column A) .............................................................

B837

M.3.

C391

M.4.

Memorandum item 4 is to be completed by (1) holding companies with $5 billion or more in total
assets1 that, together with affiliated institutions, have outstanding credit card receivables (as defined
in the instructions) that exceed $500 million as of the report date or (2) holding companies that on a
consolidated basis are credit card specialty holding companies (as defined in the instructions).
4. Outstanding credit card fees and finance charges
(included in Schedule HC-C, item 6.a, column A) ...........................................................
1. Asset-size test is based on the total assets reported as of prior year June 30 report date.

03/2020

FR Y-9C
Page 25 of 73

DRAFT
Schedule HC-C—Continued
Memoranda—Continued
Dollar Amounts in Thousands

BHCK

Amount

Memorandum item 5 is to be completed by all holding companies. Memorandum item 5.a and 5.b
are to be completed semiannually in the June and December reports only.1
5. Purchased credit-impaired loans held for investment accounted for in accordance with FASB
ASC 310-30 (former AICPA Statement of Position 03-3) (exclude loans held for sale):
a. Outstanding balance............................................................................................. C779
b. Amount included in Schedule HC-C, items 1 through 9 ................................................ C780
Memorandum item 6.a, 6.b, and 6.c are to be completed semiannually in the June and December
reports only.
6. Closed-end loans with negative amortization features secured by 1– 4 family residential
properties in domestic offices:
a. Total amount of closed-end loans with negative amortization features secured
by 1– 4 family residential properties (included in Schedule HC-C, items 1.c.(2)(a) and (b)) .. F230

M.5.a.
M.5.b.

M.6.a.

Memorandum items 6.b and 6.c are to be completed by holding companies that had
closed-end loans with negative amortization features secured by 1–4 family residential
properties (as reported in Schedule HC-C, Memorandum item 6.a) as of December 31, 2018,
that exceeded the lesser of $100 million or 5 percent of total loans and leases held for
investment and held for sale in domestic offices (as reported in Schedule HC-C, item 12,
column B).
b. Total maximum remaining amount of negative amortization contractually permitted on
closed-end loans secured by 1– 4 family residential properties ...................................... F231
c. Total amount of negative amortization on closed-end loans secured by 1– 4 family
residential properties included in the amount reported in Memorandum item
6.a above ........................................................................................................... F232
7.– 8. Not applicable.
BHDM
9. Loans secured by 1– 4 family residential properties in domestic offices in process of
foreclosure (included in Schedule HC-C, items 1.c.(1), 1.c.(2)(a), and 1.c.(2)(b)) ................. F577
10.– 11. Not applicable.

M.6.b.

M.6.c.

M.9.

1. Memorandum item 5 is to be completed only by holding companies that have not yet adopted ASU 2016-13.

03/2019

FR Y-9C
Page 26 of 73

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

Dollar Amounts in Thousands
Memorandum item 12.a, 12.b, 12.c, and 12.d are
to be completed semiannually in the June and
December reports only. Holding companies with
less than $5 billion in total assets should report
Memorandum item 12.e semiannually in June
and December and should leave 12.a, 12.b, 12.c,
and 12.d blank.1
12. Loans (not subject to the requirements of
FASB ASC 310-30 (former AICPA Statement
of Position 03-3))2 and leases held for
investment that are acquired in business
combinations with acquisition dates in the
current calendar year:
a. Loans secured by real estate..................
b. Commercial and industrial loans .............
c. Loans to individuals for household,
family, and other personal expenditures.....
d. All other loans and all leases ..................
e. Loans and leases.................................

BHCK

Amount

(Column B)
Gross contractual
amounts receivable
at acquisition
BHCK

Amount

(Column C)
Best estimate at
acquisition date of contractual cash flows not
expected to be collected
BHCK

Amount

G091
G094

G092
G095

G093
G096

M.12.a.
M.12.b.

G097
G100

G098
G101

G099
G102

KX60

KX61

KX62

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

Dollar Amounts in Thousands

BHCK

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

G378

Amount

M.14.

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

Number
LG24

M.16.a.
Amount

b. Outstanding balance of Section 4013 loans...........................................................

LG25

M.16.b.

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

06/2020

FR Y-9C
Page 27 of 73

DRAFT
Schedule HC-D—Trading Assets and Liabilities

Schedule HC-D is to be completed by holding companies with $5 billion or more in total assets1 that reported total trading assets
of $10 million or more in any of the four preceding calendar quarters.
Dollar Amounts in Thousands
Assets
1. U.S. Treasury securities................................................................................................
2. U.S. government agency obligations (exclude mortgage-backed securities) .......................................
3. Securities issued by states and political subdivisions in the U.S. ...........................................
4. Mortgage-backed securities (MBS):
a. Residential pass-through securities issued or guaranteed by FNMA, FHLMC, or GNMA .........
b. Other residential mortgage-backed securities issued or guaranteed by U.S. Government
agencies or sponsored agencies 2 (include CMOs, REMICs, and stripped MBS ) ...................
c. All other residential mortgage-backed securities .............................................................
d. Commercial MBS issued or guaranteed by U.S. Government agencies or
sponsored agencies2 ................................................................................................
e. All other commercial MBS .........................................................................................
5. Other debt securities
a. Structured financial products ......................................................................................
b. All other debt securities .............................................................................................
6. Loans:
a. Loans secured by real estate:
(1) Loans secured by 1– 4 family residential properties ....................................................
(2) All other loans secured by real estate ......................................................................
b. Commercial and industrial loans .................................................................................
c. Loans to individuals for household, family, and other personal expenditures
(i.e., consumer loans) (includes purchased paper)...........................................................
d. Other loans.............................................................................................................
7.- 8. Not applicable.
9. Other trading assets ....................................................................................................
10. Not applicable.
11. Derivatives with a positive fair value ................................................................................
12. Total trading assets (sum of items 1 through 11)
(total of column A must equal Schedule HC, item 5) ...........................................................
Liabilities
13. a. Liability for short positions:
(1) Equity securities ..................................................................................................
(2) Debt securities ....................................................................................................
(3) All other assets ...................................................................................................
b. All other trading liabilities ...........................................................................................
14. Derivatives with a negative fair value ...............................................................................
15. Total trading liabilities (sum of items 13.a through 14)
(total of column A must equal Schedule HC, item 15) ..........................................................

BHCM

Amount

3531
3532
3533

1.
2.
3.

BHCK

G379

4.a.

G380

4.b.
4.c.

G381
K197
K198

4.d.
4.e.

HT62
G386

5.a.
5.b.

HT63
HT64
F614

6.a.(1)
6.a.(2)
6.b.

HT65
F618

6.c.
6.d.

BHCM

3541

3543

11.

BHCT

3545

12.

BHCK

G209
G210
G211
F624
3547

13.a.(1)
13.a.(2)
13.a.(3)
13.b.
14.

BHCT

3548

15.

1. Asset-size test is based on the total assets reported as of prior year June 30 report date.
2. U.S. Government agencies include, but are not limited to, such agencies as the Government National Mortgage Association (GNMA),
the Federal Deposit Insurance Corporation (FDIC), and the National Credit Union Administration (NCUA). U.S. Government-sponsored agencies include, but are not limited to, such agencies as the Federal Home Loan Mortgage Corporation (FHLMC) and the
Federal National Mortgage Association (FNMA).

12/2019

FR Y-9C
Page 28 of 73

DRAFT
Schedule HC-D—Continued
Memoranda
Dollar Amounts in Thousands
1. Unpaid principal balance of loans measured at fair value (reported in Schedule HC-D,
items 6.a.(1) through 6.d.)
a. Loans secured by real estate:
(1) Loans secured by 1– 4 family residential properties ...................................................
(2) All other loans secured by real estate .....................................................................
b. Commercial and industrial loans ................................................................................
c. Loans to individuals for household, family, and other personal expenditures
(i.e., consumer loans) (includes purchased paper) .........................................................
d. Other loans............................................................................................................

BHCK

Amount

HT66
HT67
F632

M.1.a.(1)
M.1.a.(2)
M.1.b.

HT68
F636

M.1.c.
M.1.d.

F639
F640

M.2.a.
M.2.b.

G299
G332
G333

M.3.a.
M.3.b.
M.3.c.

G334
G335
G651
G652

M.3.d.
M.3.e.
M.3.f.
M.3.g.

G387
G388

M.4.a.
M.4.b.

F643
F644
F645
F646
F647
F648

M.5.a.
M.5.b.
M.5.c.
M.5.d.
M.5.e.
M.5.f.

F652
F653
F654

M.7.a.
M.7.b.
M.8.

Memorandum items 2 through 10 are to be completed by holding companies with $10 billion or
more in total trading assets.1
2. Loans measured at fair value that are past due 90 days or more:
a. Fair value ..............................................................................................................
b. Unpaid principal balance ..........................................................................................
3. Structured financial products by underlying collateral or reference assets (for each column,
sum of Memorandum items 3.a through 3.g must equal Schedule HC-D, sum of items 5.a:
a. Trust preferred securities issued by financial institutions..................................................
b. Trust preferred securities issued by real estate investment trusts........................................
c. Corporate and similar loans.......................................................................................
d. 1– 4 family residential MBS issued or guaranteed by U.S. government-sponsored
enterprises (GSEs)..................................................................................................
e. 1– 4 family residential MBS not issued or guaranteed by GSEs.........................................
f. Diversified (mixed) pools of structured financial products.................................................
g. Other collateral or reference assets ............................................................................
4. Pledged trading assets:
a. Pledged securities...................................................................................................
b. Pledged loans ........................................................................................................
5. Asset-backed securities:
a. Credit card receivables ............................................................................................
b. Home equity lines ...................................................................................................
c. Automobile loans ....................................................................................................
d. Other consumer loans..............................................................................................
e. Commercial and industrial loans ................................................................................
f. Other....................................................................................................................
6. Not applicable.
7. Equity securities:
a. Readily determinable fair values ................................................................................
b. Other....................................................................................................................
8. Loans pending securitization ........................................................................................

1. The $10 billion trading asset-size test is based on total trading assets reported as of prior year June 30 report date.

12/2019

FR Y-9C
Page 29 of 73

DRAFT
Schedule HC-D—Continued
Memoranda—Continued
Dollar Amounts in Thousands
9. a. (1) Gross fair value of commodity contracts ..................................................................
(2) Gross fair value of physical commodities held in inventory ..........................................
b. Other trading assets (itemize and describe amounts included in Schedule HC-D, item 9,
column A (other than amounts included in Memoranda items 9.a.(1) and 9.a.(2) above) that
are greater than $1,000,000 and exceed 25 percent of item 9 less Memoranda items 9.a.(1)
and 9. a. (2)): 2
BHTX
(1) F655
BHTX
(2) F656
BHTX
(3) F657
10. Other trading liabilities (itemize and describe amounts included in Schedule HC-D, item 13.b
that are greater than $1,000,000 and exceed 25 percent of the item)
a.
b.
c.

BHTX
F658
BHTX
F659
BHTX
F660

BHCK

Amount

G212
G213

M.9.a.(1)
M.9.a.(2)

F655
F656
F657

M.9.b.(1)
M.9.b.(2)
M.9.b.(3)

F658
F659
F660

M.10.a.
M.10.b.
M.10.c.

2. Exclude equity securities.

Schedule HC-E—Deposit Liabilities1
Dollar Amounts in Thousands
1. Deposits held in domestic offices of commercial bank subsidiaries of the reporting
holding company:
a. Noninterest-bearing balances2 ...................................................................................
b. Interest-bearing demand deposits, NOW, ATS, and other transaction accounts....................
c Money market deposit accounts and other savings accounts ...........................................
d. Time deposits of $250,000 or less ..............................................................................
e. Time deposits of more than $250,000 .........................................................................
2. Deposits held in domestic offices of other depository institutions that are subsidiaries of the
reporting holding company:
a. Noninterest-bearing balances 2...................................................................................
b. Interest-bearing demand deposits, NOW, ATS, and other transaction accounts....................
c. Money market deposit accounts and other savings accounts ...........................................
d. Time deposits of $250,000 or less ..............................................................................
e. Time deposits of more than $250,000 .........................................................................

BHCB

Amount

2210
3187

1.a.
1.b.
1.c.
1.d.
1.e.

2389
HK29
J474
BHOD

3189

2.a.
2.b.
2.c.
2.d.
2.e.

3187
2389
HK29
J474

Memoranda
Dollar Amounts in Thousands BHDM
1. Brokered deposits $250,000 or less with a remaining maturity of one year or less ................... HK06
2. Brokered deposits $250,000 or less with a remaining maturity of more than one year............... HK31
3. Time deposits of more than $250,000 with a remaining maturity of one year or less ................. HK32

Amount

M.1.
M.2.
M.3.

BHFN

4. Foreign office time deposits with a remaining maturity of one year or less .............................. A245

M.4.

1. The sum of items 1.a through 1.e and items 2.a through 2.e must equal the sum of Schedule HC, items 13.a.(1) and 13.a.(2).
2. Includes noninterest-bearing demand, time, and savings deposits.

06/2018

FR Y-9C
Page 30 of 73

DRAFT
Schedule HC-F—Other Assets1
Dollar Amounts in Thousands
1. Accrued interest receivable2 ................................................................................................
2. Net deferred tax assets 3 .....................................................................................................
3. Interest-only strips receivable (not in the form of a security) 4 ......................................................
4. Equity investments without readily determinable fair values5 .......................................................
5. Life insurance assets:
a. General account life insurance assets ................................................................................
b. Separate account life insurance assets...............................................................................
c. Hybrid account life insurance assets ..................................................................................
6. Other ..............................................................................................................................

BHCK

Amount

B556
2148

1.
2.
3.
4.

HT80
1752
K201

5.a.
5.b.
5.c.
6.

K202
K270
2168
BHCT

7. Total (sum of items 1 through 6) (must equal Schedule HC, item 11) ............................................ 2160

1. Institutions that have adopted ASU 2016-13 should report asset amounts in Schedule HC-F net of any applicable allowance for credit
losses.
2. Include accrued interest receivable on loans, leases, debt securities, and other interest-bearing assets. Exclude accrued interest
receivables on interest-bearing assets that are reported elsewhere on the balance sheet.
3. See discussion of deferred income taxes in Glossary entry on "income taxes."
4. Report interest-only strips receivable in the form of a security as available-for-sale securities in Schedule HC, item 2.b, or as trading
assets in Schedule HC, item 5, as appropriate.
5. Include Federal Reserve stock, Federal Home Loan Bank stock, and bankers' bank stock.

Schedule HC-G—Other Liabilities
Dollar Amounts in Thousands BHCK
1. Not applicable.
2. Net deferred tax liabilities1 ................................................................................................... 3049
3. Allowance for credit losses on off-balance-sheet credit exposures 2 .............................................. B557
4. Other .............................................................................................................................. B984

Amount

2.
3.
4.

BHCT

5. Total (sum of items 2 through 4) (must equal Schedule HC, item 20) ............................................ 2750

1. See discussion of deferred income taxes in Glossary entry on "income taxes."
2. Holding companies that have adopted ASU 2016-13 should report in Schedule HC-G, item 3, the allowance for credit losses on those
off-balance sheet credit exposures that fall within the scope of the standard.

Schedule HC-H—Interest Sensitivity1
Dollar Amounts in Thousands
1. Earning assets that are repriceable within one year or mature within one year ...............................
2. Interest-bearing deposit liabilities that reprice within one year or mature within one year included in
item 13.a.(2) and 13.b.(2) on Schedule HC, Balance Sheet ........................................................
3. Long-term debt that reprices within one year included in items 16 and 19.a on Schedule HC,
Balance Sheet ..................................................................................................................
4. Variable-rate preferred stock (includes both limited-life and perpetual preferred stock) .....................
5. Long-term debt reported in Schedule HC, item 19.a on the Balance Sheet that is scheduled to
mature within one year .......................................................................................................

BHCK

Amount

3197

3296

3298
3408

3.
4.

3409

1. Holding companies with foreign offices have the option of excluding the smallest of such non-U.S. offices from coverage in this schedule. Such
holding companies may omit the smallest of their offices in foreign countries when arrayed by total assets provided that the assets of the
excluded offices do not exceed 50 percent of the total assets of the holding company's assets in foreign countries and 10 percent of the holding
company's total consolidated assets as of the report date.

12/2019

FR Y-9C
Page 31 of 73

DRAFT
Schedule HC-I—Insurance-Related Underwriting Activities (Including Reinsurance)
Schedule HC-I must be completed by all top-tier holding companies. (See instructions for additional information.)

I . Property and Casualty Underwriting
Item 1 is to be completed by holding companies with $10,000,000 or more in reinsurance recoverables as of the effective date
each quarter.
Dollar Amounts in Thousands BHCK
Assets
1. Reinsurance recoverables ................................................................................................... B988
2. Total assets ...................................................................................................................... C244

Amount

1.
2.

Liabilities
3. Claims and claims adjustment expense reserves...................................................................... B990
4. Unearned premiums ........................................................................................................... B991

3.
4.

5. Total equity ....................................................................................................................... C245

6. Net income ....................................................................................................................... C246

II. Life and Health Underwriting
Item 1 is to be completed by holding companies with $10,000,000 or more in reinsurance recoverables as of the effective date
each quarter.
Dollar Amounts in Thousands

BHCK

Amount

Assets
1. Reinsurance recoverables ................................................................................................... C247
2. Separate account assets..................................................................................................... B992
3. Total assets ...................................................................................................................... C248

1.
2.
3.

Liabilities
4. Policyholder benefits and contractholder funds ........................................................................ B994
5. Separate account liabilities .................................................................................................. B996

4.
5.

6. Total equity....................................................................................................................... C249

7. Net income ...................................................................................................................... C250

09/2016

FR Y-9C
Page 32 of 73

DRAFT
Schedule HC-K—Quarterly Averages
Dollar Amounts in Thousands
Assets
1. Securities:
a. U.S. Treasury securities and U.S. government agency obligations
(excluding mortgage-backed securities)1 ...................................................................
b. Mortgage-backed securities1 ...................................................................................
c. All other debt securities1 and equity securities with readily determinable fair values not held
for trading2 ..........................................................................................................
2. Federal funds sold and securities purchased under agreements to resell ............................

BHCK

Amount

B558
B559

1.a.
1.b.

B560
3365

1.c.
2.

BHDM

3. a . Total loans and leases in domestic offices .................................................................
(1) Loans secured by 1– 4 family residential properties.................................................
(2) All other loans secured by real estate ...................................................................
(3) Loans to finance agricultural production and other loans to farmers ............................
(4) Commercial and industrial loans ........................................................................
(5) Loans to individuals for household, family, and other personal expenditures:
(a) Credit cards ..............................................................................................
(b) Other (includes single payment, installment other than auto loans, all student loans,
and revolving credit plans other than credit cards ...............................................

3516
3465
3466
3386
3387

3.a.
3.a.(1)
3.a.(2)
3.a.(3)
3.a.(4)

B561

3.a.(5)(a)

B562

3.a.(5)(b)

BHFN

b. Total loans and leases in foreign offices, Edge and agreement subsidiaries, and IBFs.......... 3360
Item 4(a) is to be completed by holding companies with $5 billion or more in total assets and total
trading assets of $10 million or more in any of the four preceding calendar quarters.3

BHCK

4. a. Trading assets ..................................................................................................... 3401
b. Other earning assets ............................................................................................ B985
5. Total consolidated assets 4 ......................................................................................... 3368
Liabilities
6. Interest-bearing deposits (domestic) 5 ...........................................................................
7. Interest-bearing deposits (foreign)5 ..............................................................................
8. Federal funds purchased and securities sold under agreements to repurchase ....................
9. All other borrowed money .........................................................................................
10. Not applicable.

3.b.

3517
3404
3353

4.a.
4.b.
5.

2635

6.
7.
8.
9.

Equity Capital
11. Total equity capital (excludes limited-life preferred stock) ................................................. 3519

11.

1. Quarterly averages for all debt securities should be based on amortized cost.
2. For holding companies that have adopted ASU 2016-01, which includes provisions governing the accounting for investments in equity
securities, quarterly averages for equity securities with readily determinable fair values should be based on fair value. For holding companies that have not adopted ASU 2016-01, quarterly averages for equity securities with readily determinable fair values should be
based on historical cost.
3. Asset-size test is based on the total assets reported as of prior year June 30 report date.
4. The quarterly average for total assets should reflect securities not held for trading as follows:
a) Debt securities at amortized cost.
b) For holding companies that have adopted ASU 2016-01, equity securities with readily determinable fair values should be reported at
fair value. For holding companies that have not adopted ASU 2016-01, equity securities with readily determinable fair values should
be reported at the lower of cost or fair value.
c) For holding companies that have adopted ASU 2016-01, equity investments without readily determinable fair values should be
reported at their balance sheet carrying values (i.e., fair value or, if elected, cost minus impairment, if any, plus or minus changes
resulting from observable price changes). For holding companies that have not adopted ASU 2016-01, equity investments without
readily determinable fair values should be reported at historical cost.
5. Includes interest-bearing demand deposits.

12/2019

DRAFT

For Federal Reserve Bank Use Only

FR Y-9C
Page 33 of 73

C.I.

Schedule HC-L—Derivatives and Off-Balance-Sheet Items
Report only transactions with nonrelated institutions
Dollar Amounts in Thousands BHCK
1. Unused commitments (report only the unused portions of commitments that are fee paid or
otherwise legally binding):
a. Revolving, open-end loans secured by 1– 4 family residential properties, (e.g., home equity lines) .. 3814

Amount

1.a.

1.b.(1) and 1.b.(2) are to be completed by holding companies with $5 billion or more in total
assets1 semiannually in the June and December reports only.
b. (1) Unused consumer credit card lines ...................................................................... J455
(2) Other unused credit card lines ............................................................................ J456
c. (1) Commitments to fund commercial real estate, construction, and land development loans
secured by real estate (sum of items 1.c.(1)(a) and (b) must equal item 1.c.(1)) ............... 3816

1.b.(1)
1.b.(2)
1.c.(1)

(a) 1– 4 family residential construction loan commitments ........ F164
(b) Commercial real estate, other construction loan, and land
development loan commitments .................................... F165

1.c.(1)(a)
1.c.(1)(b)

(2) Commitments to fund commercial real estate, construction, and land development loans
NOT secured by real estate ................................................................................ 6550

1.c.(2)

Item 1(d) is to be completed by holding companies with $5 billion or more in total assets.1
d. Securities underwriting ...........................................................................................
e. Other unused commitments:
(1) Commercial and industrial loans .........................................................................
(2) Loans to financial institutions .............................................................................
(3) All other unused commitments ............................................................................
2. Financial standby letters of credit and foreign office guarantees ..........................................

3817

1.d.

J457

1.e.(1)
1.e.(2)
1.e.(3)
2.

J458
J459
6566

Item 2.a is to be completed by holding companies with $5 billion or more in total assets.1
a. Amount of financial standby letters of credit conveyed to others ..................................... 3820
3. Performance standby letters of credit and foreign office guarantees ..................................... 6570

2.a.
3.

Item 3.a is to be completed by holding companies with $5 billion or more in total assets.1
a. Amount of performance standby letters of credit conveyed to others ................................
4. Commercial and similar letters of credit ..........................................................................
5. Not applicable.
6. Securities:
a. Securities lent ......................................................................................................
b. Securities borrowed ...............................................................................................

3822
3411

3.a.
4.

3433
3432

6.a.
6.b.

Items 7.a. through 7.d.(2)(b) are to be reported by holding companies with $5 billion or more in total assets.1
7. Credit derivatives:
a. Notional amounts:
(1) Credit default swaps .........................................................
(2) Total return swaps ............................................................
(3) Credit options..................................................................
(4) Other credit derivatives .....................................................
b. Gross fair values:
(1) Gross positive fair value ....................................................
(2) Gross negative fair value ...................................................

(Column A)
Sold Protection
BHCK

Amount

(Column B)
Purchased Protection
BHCK

C968
C970
C972

C969
C971
C973

C974

C975

C219

C221

C220

C222

Amount

7.a.(1)
7.a.(2)
7.a.(3)
7.a.(4)
7.b.(1)
7.b.(2)

1. The $5 billion asset size test is based on the total assets reported as of prior year June 30 report date.

12/2019

FR Y-9C
Page 34 of 73

DRAFT
Schedule HC-L—Continued
Report only transactions with nonrelated institutions
Dollar Amounts in Thousands
7. c. Notional amounts by regulatory capital treatment:
(1) Positions covered under the Market Risk Rule:
(a) Sold protection ...........................................................................................
(b) Purchased protection ...................................................................................
(2) All other positions:
(a) Sold protection ...........................................................................................
(b) Purchased protection that is recognized as a guarantee for regulatory capital
purposes....................................................................................................
(c) Purchased protection that is not recognized as a guarantee for regulatory capital
purposes....................................................................................................

BHCK

Amount

G401
G402

7.c.(1)(a)
7.c.(1)(b)

G403

7.c.(2)(a)

G404

7.c.(2)(b)

G405

7.c.(2)(c)

Remaining Maturity of:
(Column A)
One year or less

Dollar Amounts in Thousands
d. Notional amounts by remaining maturity:
(1) Sold credit protection:2
(a) Investment grade ........................
(b) Subinvestment grade ...................
(2) Purchased credit protection:3
(a) Investment grade ........................
(b) Subinvestment grade ...................

BHCK

Amount

(Column B)
Over One Year Through
Five Years
BHCK

Amount

(Column C)
Over Five Years
BHCK

G406

G407

G408

G409

G410

G411

G412

G413

G414

G415

G416

G417

Item 8 is to be completed by holding companies with foreign offices and by holding companies
with domestic offices only and $100 billion or more in total consolidated assets.4
8. Spot foreign exchange contracts...................................................................................
9. All other off-balance-sheet items (exclude derivatives) (include in item 9 the aggregate
amount all other off-balance-sheet items that individually exceed 10 percent of Schedule HC,
item 27.a, "Total holding company equity capital") (itemize and describe in items 9.a
through 9.f only amounts that exceed 25 percent of Schedule HC, item 27.a).........................
a. Commitments to purchase when-issued securities .......................................................
b. Commitments to sell when-issued securities ...............................................................

BHCK

Amount

7.d.(1)(a)
7.d.(1)(b)
7.d.(2)(a)
7.d.(2)(b)

Amount

8765

3430
3434
3435

9.
9.a.
9.b.

TEXT
6561

6561

9.c.

TEXT
6562

6562

9.d.

TEXT
6568

6568

9.e.

TEXT
6586

6586

9.f.

f.
10. Not applicable.

1. Sum of items 7.c.(1)(a) and 7.c.(2)(a), must equal sum of items 7.a.(1) through (4), column A.
Sum of items 7.c.(1)(b), 7.c.(2)(b), and 7.c.(2)(c) must equal sum of items 7.a.(1) through (4), column B.
2. Sum of items 7.d.(1)(a) and (b), columns A through C, must equal sum of items 7.a.(1) through (4), column A.
3. Sum of items 7.d.(2)(a) and (b), columns A through C, must equal sum of items 7.a.(1) through (4), column B.
4. The $100 billion asset-size test is based on the total assets reported as of prior year June 30 report date.

12/2019

FR Y-9C
Page 35 of 73

DRAFT
Schedule HC-L—Continued

Dollar Amounts in Thousands
Derivatives Position Indicators

(Column A)
Interest Rate
Contracts
Amount

(Column B)
Foreign Exchange
Contracts
Amount

(Column C)
Equity Derivative
Contracts
Amount

(Column D)
Commodity and
Other Contracts
Amount

BHCK 8693

BHCK 8694

BHCK 8695

BHCK 8696

BHCK 8697

BHCK 8698

BHCK 8699

BHCK 8700

Items 11.a. through 14.b.(2)
are to be completed by
holding companies with $5
billion or more in total assets.1
11. Gross amounts (e.g.,
notional amounts) (for each
column, sum of items 11.a
through 11.e must equal
sum of items 12 and 13):
a. Futures contracts .......
b. Forward contracts ......
c. Exchange-traded
option contracts:
(1) Written options .....
(2) Purchased options ..
d. Over-the-counter
option contracts:
(1) Written options .....

11.a.
11.b.
BHCK 8701

BHCK 8702

BHCK 8703

BHCK 8704

BHCK 8705

BHCK 8706

BHCK 8707

BHCK 8708

11.c.(1)
11.c.(2)
BHCK 8709

BHCK 8710

BHCK 8711

BHCK 8712

BHCK 8713

BHCK 8714

BHCK 8715

BHCK 8716

BHCK 3450

BHCK 3826

BHCK 8719

BHCK 8720

11.d.(1)

(2) Purchased options ..
e. Swaps .....................
12. Total gross notional
amount of derivative contracts held for trading......
13. Total gross notional
amount of derivative contracts held for purposes
other than trading ...........
14. Gross fair values of derivative contracts:
a. Contracts held for
trading:
(1) Gross positive fair
value ..................
(2) Gross negative fair
value ..................
b. Contracts held for purposes other than
trading:
(1) Gross positive fair
value ..................
(2) Gross negative fair
value ..................

11.d.(2)
11.e.
BHCK A126

BHCK A127

BHCK 8723

BHCK 8724

12.

BHCK 8725

BHCK 8726

BHCK 8727

BHCK 8728

13.

BHCK 8733

BHCK 8734

BHCK 8735

BHCK 8736

BHCK 8737

BHCK 8738

BHCK 8739

BHCK 8740

14.a.(1)
14.a.(2)

BHCK 8741

BHCK 8742

BHCK 8743

BHCK 8744

BHCK 8745

BHCK 8746

BHCK 8747

BHCK 8748

14.b.(1)
14.b.(2)

1. Asset-size test is based on the total assets reported as of prior year June 30 report date.

12/2019

FR Y-9C
Page 36 of 73

DRAFT
Schedule HC-L—Continued

(Column A)
Banks and Securities
Firms

Dollar Amounts in Thousands
Item 15 is to be completed only by holding companies with total assets of $10 billion or more.1
15. Over-the-counter derivatives:
a. Net current credit exposure ...................
b. Fair value of collateral:
(1) Cash–U.S. dollar ...........................
(2) Cash–Other currencies ...................
(3) U.S. Treasury securities ..................
(4) U.S. government agency and U.S.
government-sponsored agency
debt securities ...............................
(5) Corporate bonds ............................
(6) Equity securities ............................
(7) All other collateral ..........................
(8) Total fair value of collateral (sum of
items 15.b.(1) through (7)) ...............

BHCK

Amount

(Column B)
Not applicable

(Column C)
Hedge Funds
BHCK

Amount

(Column D)
Sovereign Governments
BHCK

Amount

(Column E)
Corporations and
All Other Counterparties
BHCK

Amount

G418

G420

G421

G422

15.a.

G423
G428

G425
G430

G426
G431

G427
G432

G433

G435

G436

G437

15.b.(1)
15.b.(2)
15.b.(3)

G438
G443
G448

G440
G445
G450

G441
G446
G451

G442
G447
G452

G453

G455

G456

G457

15.b.(4)
15.b.(5)
15.b.(6)
15.b.(7)

G458

G460

G461

G462

15.b.(8)

1. The $10 billion asset-size test is based on the total assets reported as of prior year June 30 report date.

12/2019

FR Y-9C
Page 37 of 73

DRAFT
Schedule HC-M—Memoranda
Dollar Amounts in Thousands
Number (Unrounded)
1. Total number of holding company common shares
outstanding ..................................................................... 3459
2. Debt maturing in one year or less (included in Schedule HC, items 16 and 19.a) that is
issued to unrelated third parties by bank subsidiaries..................................................
3. Debt maturing in more than one year (included in Schedule HC, items 16 and 19.a) that is
issued to unrelated third parties by bank subsidiaries..................................................
4. Other assets acquired in satisfaction of debts previously contracted...............................
5. Securities purchased under agreements to resell offset against securities sold under
agreements to repurchase on Schedule HC ..............................................................

BHCK

Amount

1.
6555

6556
6557

3.
4.

A288

Items 6.a.(1)(a)(1) though 6.d. are to be completed by holding companies with $5 billion
or more in total assets.1
6. Assets covered by loss-sharing agreements with the FDIC:
a. Loans and leases (included in Schedule HC, items 4.a and 4.b):
(1) Loans secured by real estate in domestic offices:
(a) Construction, land development, and other land loans:
(1) 1– 4 family residential construction loans...............................................
(2) Other construction loans and all land development and other land loans .....
(b) Secured by farmland .............................................................................
(c) Secured by 1– 4 family residential properties:
(1) Revolving, open-end loans secured by 1– 4 family residential properties and
extended under lines of credit.............................................................
(2) Closed-end loans secured by 1– 4 family residential properties:
(a) Secured by first liens ...................................................................
(b) Secured by junior liens.................................................................
(d) Secured by multifamily (5 or more) residential properties ...............................
(e) Secured by nonfarm nonresidential properties:
(1) Loans secured by owner-occupied nonfarm nonresidential properties .........
(2) Loans secured by other nonfarm nonresidential properties .......................
(2)-(4) Not applicable.
(5) All other loans and leases ............................................................................
b. Other real estate owned (included in Schedule HC, item 7):
(1) Construction, land development, and other land in domestic offices ......................
(2) Farmland in domestic offices ........................................................................
(3) 1– 4 family residential properties in domestic offices ..........................................
(4) Multifamily (5 or more) residential properties in domestic offices...........................
(5) Nonfarm nonresidential properties in domestic offices ........................................

BHDM

K169
K170
K171

6.a.(1)(a)(1)
6.a.(1)(a)(2)
6.a.(1)(b)

K172

6.a.(1)(c)(1)

K173
K174

6.a.(1)(c)(2)(a)
6.a.(1)(c)(2)(b)

K175

6.a.(1)(d)

K176

6.a.(1)(e)(1)
6.a.(1)(e)(2)

K177
BHCK

K183

6.a.(5)

BHDM

K187
K188
K189
K190
K191

6.b.(1)
6.b.(2)
6.b.(3)
6.b.(4)
6.b.(5)

1. Asset-size test is based on the total assets reported as of prior year June 30 report date.

12/2019

FR Y-9C
Page 38 of 73

DRAFT
Schedule HC-M—Continued
Dollar Amounts in Thousands

BHFN

6. b. (6) In foreign offices ................................................................................................
(7) Portion of covered other real estate owned included in items 6.b.(1) through (6) above that
is protected by FDIC loss-sharing agreements .........................................................
c. Debt securities (included in Schedule HC, items 2.a and 2.b) ...........................................
d. Other assets (exclude FDIC loss-sharing indemnification assets) ......................................

K260

Amount

6.b.(6)

BHCK

K192
J461
J462

6.b.(7)
6.c.
6.d.

Items 7.a and 7.b are to be completed annually in the December report only.
7. Captive insurance and reinsurance subsidiaries:
a. Total assets of captive insurance subsidiaries1 .............................................................. K193
b. Total assets of captive reinsurance subsidiaries1 ........................................................... K194

7.a.
7.b.

8. Has the holding company entered into a business combination during the calendar year that was
accounted for by the purchase method of accounting? (Enter ''1'' for Yes; enter ''0'' for No.) ...............

0=No

9. Has the holding company restated its financial statements during the last quarter as a result of new or
revised Statements of Financial Accounting Standards? (Enter ''1'' for Yes; enter ''0'' for No.) .............
10. Not applicable.
11. Have all changes in investments and activities been reported to the Federal Reserve on the Report of
Changes in Organizational Structure (FR Y-10)? Holding companies must not leave blank or enter
"N/A." The holding company must enter "1" for yes or for no changes to report; or enter "0" for no.
If the answer to this question is no, complete the FR Y-10...........................................................

0=No

BHCK

1=Yes C251
BHCK

1=Yes 6689

0=No

BHCK

1=Yes 6416

11.

TEXT
6428
Name of Holding Company Official Verifying FR Y-10 Reporting (Please Type or Print)

Area Code / Phone Number (TEXT 9009)

Amount

BHCK
12. Intangible assets:
a. Mortgage servicing assets ....................................................................................... 3164

12.a.

(1) Estimated fair value of mortgage servicing assets .................... 6438
b. Goodwill ............................................................................................................... 3163
c. All other intangible assets ........................................................................................ JF76

12.a.(1)
12.b.
12.c.

BHCT

d. Total (sum of items 12.a, 12.b, and 12.c) (must equal Schedule HC, item 10) ..................... 2143
13. Other real estate owned...............................................................................................
14. Other borrowed money:
a. Commercial paper ..................................................................................................
b. Other borrowed money with a remaining maturity of one year or less ................................
c. Other borrowed money with a remaining maturity of more than one year ...........................

12.d.

2150

13.

BHCK

2309
2332

14.a.
14.b.
14.c.

2333
BHCT

d. Total (sum of items 14.a, 14.b, and 14.c) (must equal Schedule HC, item 16) ..................... 3190
15. Does the holding company sell private label or third-party mutual funds and annuities?
(Enter ''1'' for Yes; enter ''0" for No.) .......................................................................................
BHCK

14.d.
0=No

BHCK

1=Yes B569

15.

Amount

16. Assets under management in proprietary mutual funds and annuities.................................... B570

16.

1. Report total assets before eliminating intercompany transactions between the consolidated insurance or reinsurance subsidiary and other
offices or consolidated subsidiaries of the reporting holding company.

09/2018

FR Y-9C
Page 39 of 73

DRAFT
Schedule HC-M—Continued
The following two questions (items 17 and 18) will be used to determine if the reporting holding company
must complete the Consolidated Holding Company Report of Equity Investments in Nonfinancial
Companies (FR Y-12). See the line item instructions for further details.
17. Does the holding company hold, either directly or indirectly through a subsidiary or affiliate, any nonfinancial equity investments (see instructions for definition) within a Small Business Investment
Company (SBIC) structure, or under section 4(c)(6) or 4 (c)(7) of the Bank Holding Company Act, or
pursuant to the merchant banking authority of section 4(k)4(H) of the Bank Holding Company Act, or
pursuant to the investment authority granted by Regulation K? (Enter ''1'' for Yes; enter ''0'' for No.) ...

0=No

BHCK

1=Yes C161

17.

If the answer to item 17 is no, your organization does not need to complete the FR Y-12. Skip item 18
and proceed to items 19.a and 19.b below. If the answer to item 17 is yes, proceed to item 18.
18. Do your aggregate nonfinancial equity investments (see instructions for definition) equal or exceed the
lesser of $100 million (on an acquisition cost basis) or 10 percent of the holding company's
consolidated Tier 1 capital as of the report date? (Enter ''1'' for Yes; enter ''0'' for No.).......................

0=No

BHCK

1=Yes C159

18.

If the answer to both item 17 and item 18 is yes, your organization must complete the FR Y-12. Skip
items 19.a and 19.b and proceed to item 20 below.
If the answer to either item 17 or item 18 is no, your organization does not need to complete the FR
Y-12. Proceed to items 19.a. and 19.b. below.
Items 19.a. and 19.b. are to be completed by all holding companies that are not required to file
the FR Y-12.
19. a. Has the holding company sold or otherwise liquidated its holding of any nonfinancial equity
investment since the previous reporting period? (Enter ''1'' for Yes; enter ''0'' for No.)....................
b. Does the holding company manage any nonfinancial equity investments for the benefit of others?
(Enter "1" for Yes; enter "0" for No.) ...................................................................................
Dollar Amounts in Thousands
Memoranda items 20 and 21 are to be completed only by holding companies who have made an
effective election to become a financial holding company. See the line item instructions for further
details.

BHCK

20. Balances of broker-dealer subsidiaries engaged in underwriting or dealing securities
pursuant to Section 4(k)(4)(E) of the Bank Holding Company Act as amended by the
Gramm-Leach-Bliley Act:
a. Net assets ............................................................................................................ C252
b. Balances due from related institutions:
(1) Due from the holding company (parent company only), gross..................................... 4832
(2) Due from subsidiary banks of the holding company, gross ......................................... 4833
(3) Due from nonbank subsidiaries of the holding company, gross ................................... 4834
c. Balances due to related institutions:
(1) Due to holding company (parent company only), gross ............................................. 5041
(2) Due to subsidiary banks of the holding company, gross............................................. 5043
(3) Due to nonbank subsidiaries of the holding company, gross ...................................... 5045
d. Intercompany liabilities reported in items 20.c.(1), 20.c.(2), and 20.c.(3) above that qualify
as liabilities subordinated to claims of general creditors ................................................. 5047
21. Net assets of subsidiaries engaged in insurance or reinsurance underwriting pursuant to
Section 4(k)(4)(B) of the Bank Holding Company Act as amended by the GrammLeach-Bliley Act (12 U.S.C. § 1843(k)(4)(B))1 ................................................................... C253

0=No BHCK
1=Yes C700

19.a.

0=No
1=Yes C701

19.b.

Amount

20.a.
20.b.(1)
20.b.(2)
20.b.(3)
20.c.(1)
20.c.(2)
20.c.(3)
20.d.

21.

1. A savings and loan holding company that wishes to engage in financial holding company activities must have an effective election to be treated as
a financial holding company or conducts activities under section 10(c)(2)(H)(i) of the HOLA (12 U.S.C. 1467a(c)(2)(H)(i)).

03/2013

FR Y-9C
Page 40 of 73

DRAFT
Schedule HC-M—Continued
Memoranda item 22 is to be completed by holding companies with total assets of $30 billion or more.
22. Address (URL) for the reporting holding company's web page that displays risk disclosures, including those about credit
and market risk. (Example: www.examplebhc.com/riskdisclosures)
TEXT
C497

22.

http://

Dollar Amounts in Thousands
Memoranda items 23 through 25 are to be completed by all holding companies.

BHCK

23. Secured liabilities:
a. Amount of "Federal funds purchased in domestic offices" that are secured
(included in Schedule HC, item 14.a) ............................................................................ F064
b. Amount of "Other borrowings" that are secured (included in Schedule HC-M, item 14.d) .......... F065
24. Issuances associated with the U.S. Department of Treasury Capital Purchase Program:
a. Senior perpetual preferred stock or similar items ............................................................. G234
b. Warrants to purchase common stock or similar items........................................................ G235
25. U.S. Small Business Administration Paycheck Protection Program (PPP) loans1 and the
Federal Reserve PPP Liquidity Facility (PPPLF):
a. Number of PPP loans outstanding ............................................................................. LG26

Amount

23.a.
23.b.
24.a.
24.b.
Number

25.a.
Amount

b. Outstanding balance of PPP loans ............................................................................ LG27
c. Outstanding balance of PPP loans pledged to the PPPLF............................................. LG28
d. Quarterly average amount of PPP loans pledged to the PPPLF and excluded from
“Total assets for the leverage ratio” reported in Schedule HC-R, Part I, item 30 .............. LL57

25.b.
25.c.
25.d.

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

06/2020

DRAFT

For Federal Reserve Bank Use Only

FR Y-9C
Page 41 of 73

C.I.

Schedule HC-N—Past Due and Nonaccrual Loans,
Leases, and Other Assets
Amounts reported by loan and lease category in Schedule HC-N, items 1 through 8, above include guaranteed and unguaranteed
portions of past due and nonaccrual loans and leases. Report in items 11 and 12 below certain guaranteed loans and leases that have
already been included in the amounts reported in items 1 through 8.

(Column A)
Past due
30 through 89 days
and still accruing

Dollar Amounts in Thousands
1. Loans secured by real estate:
a. Construction, land development, and other
land loans in domestic offices:
(1) 1– 4 family residential construction loans ..
(2) Other construction loans and all land
development and other land loans ......
b. Secured by farmland in domestic offices....
c. Secured by 1– 4 family residential
properties in domestic offices:
(1) Revolving, open-end loans secured by
1– 4 family residential properties and
extended under lines of credit ............
(2) Closed-end loans secured by 1– 4
family residential properties:
(a) Secured by first liens ..................
(b) Secured by junior liens ................
d. Secured by multifamily (5 or more)
residential properties in domestic offices....
e. Secured by nonfarm nonresidential
properties in domestic offices:
(1) Loans secured by owner-occupied
nonfarm non-residential properties ......
(2) Loans secured by other nonfarm
nonresidential properties...................
f. In foreign offices...................................
2. Loans to depository institutions and
acceptances of other banks:
a. U.S. banks and other U.S. depository
institutions...........................................
b. Foreign banks ......................................
3. Loans to finance agricultural production and
other loans to farmers................................
4. Commercial and industrial loans .................
5. Loans to individuals for household, family, and
other personal expenditures:
a. Credit cards ........................................
b. Automobile loans ..................................
c. Other consumer loans (includes single
payment, installment, all student loans, and
revolving credit plans other than credit cards) ..
6. Loans to foreign
governments and official institutions .............
7. All other loans ..........................................

BHCK

Amount

(Column B)
Past due
90 days or more
and still accruing
BHCK

Amount

(Column C)
Nonaccrual

BHCK

Amount

F172

F174

F176

1.a.(1)

F173
3493

F175
3494

F177
3495

1.a.(2)
1.b.

5398

5399

5400

1.c.(1)

C236
C238

C237
C239

C229
C230

1.c.(2)(a)
1.c.(2)(b)

3499

3500

3501

1.d.

F178

F180

F182

1.e.(1)

F179

F181

F183

B572

B573

B574

1.e.(2)
1.f.

5377
5380

5378
5381

5379
5382

2.a.
2.b.

1594
1606

1597
1607

1583
1608

3.
4.

B575
K213

B576
K214

B577
K215

5.a.
5.b.

K216

K217

K218

5.c.

5389
5459

5390
5460

5391
5461

6.
7.

12/2019

FR Y-9C
Page 42 of 73

DRAFT
Schedule HC-N—Continued
(Column A)
Past due
30 through 89 days
and still accruing

Dollar Amounts in Thousands
Holding companies with less than $5 billion in total
assets are to report data item 8.c columns A, B
and C and should leave data items 8.a and 8.b
columns A, B and C blank.1
8. Lease financing receivables:
a. Leases to individuals for household, family,
and other personal expenditures ..............
b. All other leases ....................................
c. Lease finance receivables .......................
9. Total loans and leases (sum of items 1 through 8.b)2 ..
10. Debt securities and other assets (exclude
other real estate owned and other
repossessed assets) .................................
11. Loans and leases reported in items 1 through
8 above which are wholly or parti-ally
guaranteed by the U.S.Government
(excluding loans and leases covered by losssharing agreements with the FDIC) ..............
a. Guaranteed portion of loans and leases
(exclude rebooked "GNMA loans") included
in item 11 above ...................................
b. Rebooked "GNMA loans" that have
been repurchased or are eligible for
repurchase included in item 11 above .......
12. Loans and leases in items 1 through 8
above which are covered by
loss-sharing agreements with the FDIC
(items 12(a)(1)(a) through 12(f) are to be
reported by holding companies with $5
billion or more in total assets):1
a. Loans secured by real estate in
domestic offices:
(1) Construction, land development,
and other land loans:
(a) 1– 4 family residential
construction loans ........................
(b) Other construction loans and
all land development and
other land loans ..........................
(2) Secured by farmland..........................

BHCK

Amount

(Column B)
Past due
90 days or more
and still accruing
BHCK

Amount

(Column C)
Nonaccrual

BHCK

Amount

F166
F169
KX63
1406

F167
F170
KX64
1407

F168
F171
KX65
1403

3505

3506

3507

10.

K036

K037

K038

11.

K039

K040

K041

11.a.

K042

K043

K044

11.b.

BHDM

K045

K046

K047

12.a.(1)(a)

K048
K051

K049
K052

K050
K053

12.a.(1)(b)
12.a.(2)

8.a.
8.b.
8.c.
9.

1. Asset-sized test is based on the total assets of prior year June 30 report date.
2. For holding companies with less than $5 billion in total assets, Total loans and leases (sum of items 1 through 7 plus 8c.)

12/2019

FR Y-9C
Page 43 of 73

DRAFT
Schedule HC-N—Continued
(Column A)
Past due
30 through 89 days
and still accruing

Dollar Amounts in Thousands
12. Loans and leases in items 1 through 8
above which are covered by
loss-sharing agreements with the FDIC
(items 12(a)(1)(a) through 12(f) are to be
reported by holding companies with $5
billion or more in total assets) (continued):
(3) Secured by 1– 4 family residential
properties:
(a) Revolving, open-end loans
secured by 1– 4 family residential
properties and extended under
lines of credit ..........................
(b) Closed-end loans secured by
1– 4 family residential properties:
(1) Secured by first liens ............
(2) Secured by junior liens..........
(4) Secured by multifamily (5 or
more) residential properties ............
(5) Secured by nonfarm
nonresidential properties:
(a) Loans secured by owneroccupied nonfarm nonresidential
properties ...............................
(b) Loans secured by other non-farm
nonresidential properties............

BHDM

Amount

(Column B)
Past due
90 days or more
and still accruing
BHDM

Amount

(Column C)
Nonaccrual

BHDM

Amount

K054

K055

K056

12.a.(3)(a)

K057
K060

K058
K061

K059
K062

12.a.(3)(b)(1)

K063

K064

K065

12.a.(4)

K066

K067

K068

12.a.(5)(a)

K069

K070

K071

12.a.(5)(b)

12.a.(3)(b)(2)

b.–d. Not applicable.

12/2019

FR Y-9C
Page 44 of 73

DRAFT
Schedule HC-N—Continued
(Column A)
Past due
30 through 89 days
and still accruing

Dollar Amounts in Thousands BHCK
12. e. All other loans and leases ........................ K087
f. Portion of covered loans and leases
included in items 12.a through 12.e
above that is protected by FDIC losssharing agreements ............................... K102

Amount

(Column B)
Past due
90 days or more
and still accruing
BHCK

Amount

(Column C)
Nonaccrual

BHCK

Amount

K088

K089

12.e.

K103

K104

12.f.

Memoranda
Dollar Amounts in Thousands

BHDM

Amount

BHDM

Amount

BHDM

Amount

Memoranda items 1.a.(1) through 1.d.(2) and 1.e.
(3) through 1.f.(3)(c) are to be completed semiannually in June and December by holding companies with less than $5 billion in total assets.1
1. Loans restructured in troubled debt
restructurings included in Schedule HC-N,
items 1 through 7, above (and not reported in
Schedule HC-C, Memorandum item 1):
a. Construction, land development, and other
land loans in domestic offices:
(1) 1–4 family residential construction loans ..
(2) Other construction loans and all land
development and other land loans .........
b. Loans secured by 1– 4 family residential
properties in domestic offices....................
c. Secured by multifamily (5 or more) residential properties in domestic offices ..........
d. Secured by nonfarm nonresidential
properties in domestic offices:
(1) Loans secured by owner-occupied
nonfarm nonresidential properties .........
(2) Loans secured by other nonfarm
nonresidential properties .....................

K105

K106

K107

M.1.a.(1)
M.1.a.(2)

K108

K109

K110

BHCK

F661

F662

F663

BHDM

K111

K112

K113

M.1.c.

K114

K115

K116

M.1.d.(1)

K117

K118

K119

M.1.d.(2)

M.1.b.

1. Asset-size test is based on the total assets reported as of prior year June 30 report date.

12/2019

FR Y-9C
Page 45 of 73

DRAFT
Schedule HC-N—Continued
Memoranda–Continued
(Column A)
Past due
30 through 89 days
and still accruing

Dollar Amounts in Thousands

BHCK

Amount

(Column B)
Past due
90 days or more
and still accruing
BHCK

Amount

(Column C)
Nonaccrual

BHCK

Amount

Holding companies with less than $5 billion in
total assets are to report data item 1.e.(3)
columns A, B and C and should leave
Memoranda items 1.e.(1) and 1.e.(2) columns A,
B and C blank.1
1. e. Commercial and industrial loans:
(1) To U.S. addressees (domicile)............ K120
(2) To non-U.S. addressees (domicile)...... K123
(3) To U.S. addressees (domicile) and
non-U.S. addresses (domicile) ........... KX66

K121
K124

K122
K125

M.1.e.(1)
M.1.e.(2)

KX67

KX68

M.1.e.(3)

f. All other loans (include loans to individuals
for household, family, and other personal
expenditures) ...................................... K126

K127

K128

M.1.f.

BHDM

K130

K131

K132

BHCK

K138

K139

K140

M.1.f.(2)

K274
K277

K275
K278

K276
K279

M.1.f.(3)(a)
M.1.f.(3)(b)

K280

K281

K282

M.1.f.(3)(c)

HK26

HK27

HK28

M.1.g.

6558

6559

6560

M.2.

3508

1912

1913

M.3.

C240

C241

C226

M.5.

Itemize and describe loan categories
included in item 1.f, above that exceed 10
percent of total loans restructured in troubled
debt restructurings that are past due 30 days
or more or in non-accrual status (sum of
Memorandum items 1.a through 1.f, columns
A through C):
(1) Loans secured by farmland in domestic
offices ...........................................
(2) Loans to finance agricultural production
and other loans to farmers .................
(3) Loans to individuals for household,
family, and other personal expenditures:
(a) Credit cards ...............................
(b) Automobile loan ..........................
(c) Other consumer loans (includes
single payment, installment, all
student loans, and revolving credit
plans other than credit cards ..........
g. Total loans restructured in troubled debt
restructuring included in Schedule HC-N
items 1 through 7, above (sum of Memorandom items 1.a.(1) through item 1.f) 2 ....
2. Loans to finance commercial real estate,
construction, and land development activities
(not secured by real estate) included in
Schedule HC-N, items 4 and 7 above ..........
3. Loans and leases included in Schedule
HC-N, items 1, 2, 4, 5, 6, 7, and 8 extended
to non-U.S. addressees ...........................
4. Not applicable.
5. Loans and leases held-for-sale (included in
Schedule HC-N, items 1 through 8 above) ...

M.1.f.(1)

1. Asset-size test is based on the total assets reported as of prior year June 30 report date.
2. Exclude amounts reported in Memorandum items 1.f.(1) through 1.f.(3) when calculating the total in Memorandum item 1.g.
12/2019

FR Y-9C
Page 46 of 73

DRAFT
Schedule HC-N—Continued
Memoranda–Continued
(Column A)
Past due
30 through 89 days

Dollar Amounts in Thousands
Item 6 is to be reported only by holding companies
with total consolidated assets of $5 billion or more,
or with $2 billion or more in par/notional amounts of
off-balance-sheet derivative contracts (as reported
in Schedule HC-L, items 11.a through 11.e).

BHCK

Amount

6. Derivative contracts:
Fair value of amounts carried as assets .......... 3529

(Column B)
Past due
90 days or more
BHCK

Amount

3530

M.6.

Dollar Amounts in Thousands
Memorandum items 7, 8, 9.a, and 9.b are to be completed semiannually in the June and
December reports only.

BHCK

Amount

7. Additions to nonaccrual assets during the previous six months ............................................ C410
8. Nonaccrual assets sold during the previous six months ...................................................... C411
(Column A)
Past due
30 through 89 days
and still accruing

Dollar Amounts in Thousands BHCK
9. Purchased credit-impaired loans accounted for in
accordance with FASB ASC 310-30 (former
AICPA Statement of Position 03-3):1
a. Outstanding balance ............................... L183
b. Amount included in Schedule HC-N, items 1
through 7, above .................................... L186

Amount

(Column B)
Past due
90 days or more
and still accruing
BHCK

Amount

M.7.
M.8.
(Column C)
Nonaccrual

BHCK

Amount

L184

L185

M.9.a.

L187

L188

M.9.b.

1. Memorandum items 9.a and 9.b should be completed only by holding companies that have not yet adopted ASU 2016-13.

Schedule HC-P—1–4 Family Residential Mortgage Banking Activities in Domestic Offices
Schedule HC-P is to be completed by holding companies with $5 billion on more in total assets1, 2 at which either 1–4 family
residential mortgage loan originations and purchases for resale1 from all sources, loan sales, or quarter-end loans held for sale or
trading in domestic offices that exceed $10 million for two consecutive quarters.

1.
2.
3.
4.
5.
6.
7.

Dollar Amounts in Thousands
Retail originations during the quarter of 1– 4 family residential mortgage loans for sale:1 ...........
Wholesale originations and purchases during the quarter of 1– 4 family residential mortgage
loans for sale:1 ..........................................................................................................
1– 4 family residential mortgages sold during the quarter....................................................
1– 4 family residential mortgages held for sale or trading at quarter-end (included in Schedule
HC, items 4.a and 5) ..................................................................................................
Noninterest income for the quarter from the sale, securitization, and servicing of 1– 4 family
residential mortgage loans (included in Schedule HI, items 5.c, 5.f, 5.g, and 5.i).....................
Repurchases and indemnifications of 1– 4 family residential mortgage loans during the quarter ..
Representation and warranty reserves for 1– 4 family residential mortgage loans sold:
a. For representations and warranties made to U.S. government agencies and governmentsponsored agencies................................................................................................
b. For representations and warranties made to other parties ...............................................
c. Total representation and warranty reserves (sum of items 7.a and 7.b) ..............................

BHCK

Amount

HT81

HT82
FT04

2.
3.

FT05

HT85
HT86

5.
6.

L191

7.a.
7.b.
7.c.

L192
M288

1. Exclude originations and purchases of 1– 4 family residential mortgage loans that are held for investment.
2. Asset-sized test is based on total assets reported as of prior year June 30 report date.

12/2019

FR Y-9C
Page 47 of 73

DRAFT
Schedule HC-Q—Assets and Liabilities Measured at Fair Value on a Recurring Basis
Schedule HC-Q is to be completed by all holding companies with $5 billion or more in total assets 2 that :
(1) Have elected to report financial instruments or servicing assets and liabilities at fair value under a fair value option with changes in fair value recognized in earnings, or
(2) Are required to complete Schedule HC-D, Trading Assets and Liabilities.
(Column A)
Total Fair Value
Reported on
Schedule HC

Dollar Amounts in Thousands
Assets
1. Available-for-sale debt and equity securities
with readily determinable fair values not held
for trading1 ............................................
2. Federal funds sold and securities
purchased under agreements to resell .......
3. Loans and leases held for sale .................
4. Loans and leases held for investment ........
5. Trading assets:
a. Derivative assets ..............................

BHCY

JA36

Amount

(Column B)
LESS: Amounts Netted
in the Determination
of Total Fair Value
BHCK

Amount

(Column C)
Level 1 Fair Value
Measurements
BHCK

Amount

(Column D)
Level 2 Fair Value
Measurements
BHCK

Amount

(Column E)
Level 3 Fair Value
Measurements
BHCK

Amount

G474

G475

G476

G477

G478
G483

G479
G484

G480
G485

G481
G486

G482
G487

G488

G489

G490

G491

G492

2.
3.
4.

G493

G494

G495

G496

5.a.

G498

G499

G500

G501

5.b.

BHCK

BHCT

3543
BHCK

b. Other trading assets ..........................
(1) Nontrading securities at fair value
with changes in fair value reported
in current earnings (included in
Schedule HC-Q, item 5.b, above)
6. All other assets .....................................
7. Total assets measured at fair value on a
recurring basis ......................................

G497

F240

F684

F692

F241

F242

G391

G392

G395

G396

G804

5.b.(1)
6.

G502

G503

G504

G505

G506

F686

F694

F253

F254

G508

G509

G510

G511

G512

G513

G514

G515

10.a.

G517

G518

G519

G520

10.b.

Liabilities
8. Deposits .............................................. F252
9. Federal funds purchased and securities
sold under agreements to repurchase ........ G507
BHCT
10. Trading liabilities:
a. Derivative liabilities ............................ 3547
BHCK

b. Other trading liabilities........................ G516

1. For holding companies that have adopted ASU 2016-01, which includes provisions for governing the accounting for investments in equity securities, the amount reported in item 1, column A, must equal the
sum of Schedule HC, item 2.b and 2.c. For holding companies that have not adopted ASU 2016-01, the amount reported in item 1, column A, must equal Schedule HC, items 2.b.
2. Asset-size test is based on the total assets reported as of prior year June 30 report.

12/2019

FR Y-9C
Page 48 of 73

DRAFT
Schedule HC-Q—Continued
(Column A)
Total Fair Value
Reported on
Schedule HC

Dollar Amounts in Thousands
Liabilities (continued)
11. Other borrowed money ...........................
12. Subordinated notes and debentures ..........
13. All other liabilities...................................
14. Total liabilities measured at fair value on a
recurring basis ......................................

BHCK

Amount

(Column B)
LESS: Amounts Netted
in the Determination
of Total Fair Value
BHCK

Amount

(Column C)
Level 1 Fair Value
Measurements
BHCK

Amount

(Column D)
Level 2 Fair Value
Measurements
BHCK

Amount

(Column E)
Level 3 Fair Value
Measurements
BHCK

Amount

G521
G526
G805

G522
G527
G806

G523
G528
G807

G524
G529
G808

G525
G530
G809

11.
12.
13.

G531

G532

G533

G534

G535

14.

Memoranda
Dollar Amounts in Thousands
1. All other assets (itemize and describe amounts
included in Schedule HC-Q, item 6 that are
greater than $100,000 and exceed 25 percent
of item 6):
a. Mortgage servicing assets ...................
b. Nontrading derivative assets ................
BHTX
c. G546
BHTX
d. G551
BHTX
e. G556
BHTX
f. G561
2. All other liabilities (itemize and describe
amounts included in Schedule HC-Q, item 13
that are greater than $100,000 and exceed 25
percent of item 13):
a. Loan commitments
(not accounted for as derivatives).........
b. Nontrading derivative liabilities .............
BHTX
c. G571
BHTX
d. G576
BHTX
e. G581
BHTX
f. G586

BHCK

Amount

BHCK

Amount

BHCK

Amount

BHCK

Amount

BHCK

Amount

G536
G541
G546

G537
G542
G547

G538
G543
G548

G539
G544
G549

G540
G545
G550

G551
G556
G561

G552
G557
G562

G553
G558
G563

G554
G559
G564

G555
G560
G565

M.1.a.
M.1.b.
M.1.c.
M.1.d.
M.1.e.
M.1.f.

F261
G566
G571
G576
G581
G586

F689
G567
G572
G577
G582
G587

F697
G568
G573
G578
G583
G588

F262
G569
G574
G579
G584
G589

F263
G570
G575
G580
G585
G590

M.2.a.
M.2.b.
M.2.c.
M.2.d.
M.2.e.
M.2.f.

06/2018

FR Y-9C
Page 49 of 73

DRAFT
Schedule HC-Q—Continued
Memoranda
Dollar Amounts in Thousands
Memorandum items 3 and 4 are to be completed by holding companies that have elected to measure
loans included in Schedule HC-C, items 1 through 9, at fair value under a fair value option.
3. Loans measured at fair value:
a. Loans secured by real estate:
(1) Secured by 1– 4 family residential properties ............................................................
(2) All other loans secured by real estate .....................................................................
b. Commercial and industrial loans ................................................................................
c. Loans to individuals for household, family, and other personal expenditures
(i.e., consumer loans) (includes purchased paper)...........................................................
d. Other loans............................................................................................................
4. Unpaid principal balances of loans measured at fair value (reported in memorandum item 3):
a. Loans secured by real estate:
(1) Secured by 1– 4 family residential properties ............................................................
(2) All other loans secured by real estate .....................................................................
b. Commercial and industrial loans ................................................................................
c. Loans to individuals for household, family, and other personal expenditures
(i.e., consumer loans) (includes purchased paper) ..........................................................
d. Other loans............................................................................................................

BHCK

Amount

HT87
HT88
F585

M.3.a.(1)
M.3.a.(2)
M.3.b.

HT89
F589

M.3.c.
M.3.d.

HT91
HT92
F597

M.4.a.(1)
M.4.a.(2)
M.4.b.

HT93
F601

M.4.c.
M.4.d.

06/2018

DRAFT

For Federal Reserve Bank Use Only

FR Y-9C
Page 50 of 73

C.I.

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

Amount

1.
2.

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

BHCA

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

3.
0=No

BHCA

1=Yes P838

3.a.

Amount

4. Common equity tier 1 minority interest includable in common equity tier 1 capital ........................... P839
5. Common equity tier 1 capital before adjustments and deductions (sum of items 1 through 4) ............ P840
Common Equity Tier 1 Capital: Adjustments and Deductions
6. LESS: Goodwill net of associated deferred tax liabilities (DTLs) ..................................................
7. LESS: Intangible assets (other than goodwill and mortgage servicing assets (MSAs)), net of
associated DTLs ...............................................................................................................
8. LESS: Deferred tax assets (DTAs) that arise from net operating loss and tax credit carryforwards, net
of any related valuation allowances and net of DTLs ................................................................
9. AOCI-related adjustments
(if entered “1” for Yes in item 3.a, complete only items 9.a through 9.e; if entered “0” for
No in item 3.a, complete only item 9.f):
a. LESS: Net unrealized gains (losses) on available-for-sale securities
(if a gain, report as a positive value; if a loss, report as a negative value)2 .................................
b. LESS: Net unrealized loss on available-for-sale preferred stock classified as an equity security
under GAAP and available-for-sale equity exposures (report loss as a positive value)3 ................
c. LESS: Accumulated net gains (losses) on cash flow hedges
(if a gain, report as a positive value; if a loss, report as a negative value) ...................................
d. LESS: Amounts recorded in AOCI attributed to defined benefit postretirement plans resulting from
the initial and subsequent application of the relevant GAAP standards that pertain to such plans (if
a gain, report as a positive value; if a loss, report as a negative value) .....................................
e. LESS: Net unrealized gains (losses) on held-to-maturity securities that are included in AOCI
(if a gain, report as a positive value; if a loss, report as a negative value) ..................................
f. To be completed only by holding companies that entered “0” for No in item 3.a:
LESS: Accumulated net gain (loss) on cash flow hedges included in AOCI, net of applicable
income taxes, that relate to the hedging of items that are not recognized at fair value on the
balance sheet (if a gain, report as a positive value; if a loss, report as a negative value) .................

2.a.

4.
5.

P841

P842

P843

P844

9.a.

P845

9.b.

P846

9.c.

P847

9.d.

P848

9.e.

P849

9.f.

1. Holding companies that have adopted ASU 2016-13 and have elected to apply the 3-year or the 5-year 2020 CECL transition provision should
include the applicable portion of the CECL transitional amount or the modified CECL transitional amount, respectively, in this item.
2. Holding companies that entered "1" for Yes in item 3.a and have adopted ASU 2016-01, which includes provisions governing the accounting for
investments in equity securities, should report net unrealized gains (losses) on available-for-sale debt securities in item 9.a. Holding companies that
entered "1" for Yes in item 3.a and have not adopted ASU 2016-01 should report net unrealized gains (losses) on available-for-sale debt and equity
securities in item 9.a.
3. Item 9.b is to be completed only by holding companies that entered "1" for Yes in item 3.a and have not adopted ASU 2016-01. See instructions for
further detail on ASU 2016-01.
06/2020

FR Y-9C
Page 51 of 73

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

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

BHCA

P852

Amount

10.a.
10.b.

(Column B)
Advanced
Approaches Holding
Companies1
BHCW

Amount

P851

11.

P852

12.
13.a.

LB58

13.b.

P853

14.a.

LB59

14.b.

P854

15.a.

LB60

P857
P858
P859

P855

15.b.

P856

16.

P857
P858
P859

17.
18.
19.

1. Beginning with the June 30, 2020, report date, all non-advanced approaches holding companies should complete column A for items
11-19; all advanced approaches holding companies should complete column B for items 11-19.
2. A holding company that has a CBLR framework election in effect as of the quarter-end report date is neither required to calculate tier 2
capital nor make any deductions that would have been taken from tier 2 capital as of the report date.
3. Beginning with the June 30, 2020, report date, all non-advanced approaches holding companies should report in item 18, column A, the
sum of items 13.a, 14.a, 15.a, and 17, column A; all advanced approaches holding companies should report in item 18, column B, the
sum of items 13.b, 14.b, 15.b, 16, and 17, column B.

06/2020

FR Y-9C
Page 52 of 73

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

Amount

BHCA

P860
P861

P864
P865

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

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

26.

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

27.
28.
29.
30.

P862
P863

Tier 1 Capital

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

KW03
P875
B596
A224
BHCA

Percentage

7204

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

31.
0=No

BHCA

1=Yes LE74

31.a.

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

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

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

Dollar Amounts in Thousands BHCA
32. Total assets (Schedule HC, item 12); (must be less than $10 billion)....... 2170
33. Trading assets and trading liabilities (Schedule HC, sum of items 5 and
15). Report as a dollar amount in column A and as a percentage of total
assets (5% limit) in column B............................................................. KX77

Amount

(Column B)
BHCA

Percentage

32.

KX78

33.

* Report each ratio and buffer as a percentage, rounded to four decimal places, e.g., 12.3456.
1. Beginning with the June 30, 2020, report date, all non-advanced approaches holding companies should report the sum of item 19, column
A, and item 25 in item 26; all advanced approaches institutions should report the sum of item 19, column B, and item 25 in item 26.
2. Holding companies that have adopted ASU 2016-13 and have elected to apply the 3-year or the 5-year 2020 CECL transition provision should
include the applicable portion of the CECL transitional amount or the modified CECL transitional amount, respectively, in item 27.
3. Beginning with the June 30, 2020, report date, all noQࢅ-advanced approaches holding companies should report in item 28 the sum of items
6, 7, 8, 10.b, 13.a, 14.a, 15.a, 17 (column A), and certain elements of item 24 - see instructions; all advanced approaches holding companies should report in item 28, the sum of items 6, 7, 8, 10.b, 11, 13.b, 14.b, 15.b, 16, 17 (column B), and certain elements of item 24
- see instructions.

06/2020

FR Y-9C
Page 53 of 73

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

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

BHCA

Amount

(Column B)
BHCA

Percentage

KX79
KX80
KX81

KX82

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

KX83

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

34.d.
Amount

35.
36.

If your holding company entered “0” for No in item 31.a, complete items 37 through 53, as applicable, and Part II of Schedule HC-R. If your holding company entered “1” for Yes in item 31.a, do
not complete items 37 through 53 or Part II of Schedule HC-R.
Dollar Amounts in Thousands
Tier 2 Capital1
37. Tier 2 capital instruments plus related surplus .........................................................................
38. Non-qualifying capital instruments subject to phase out from tier 2 capital .....................................
39. Total capital minority interest that is not included in tier 1 capital ..................................................
40. a. Allowance for loan and lease losses includable in tier 2 capital1, 2 ............................................
b. (Advanced approaches holding companies that exit parallel run only): Eligible credit reserves
includable in tier 2 capital ................................................................................................
41. 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 3 ......................................
42. a. Tier 2 capital before deductions (sum of items 37 through 40.a, plus item 41) ............................
b. (Advanced approaches holding companies that exit parallel run only): Tier 2 capital before
deductions (sum of items 37 through 39, plus items 40.b and 41)............................................

BHCA

Amount

P866

37.
38.
39.
40.a.

P867
P868
5310
BHCW

5310

40.b.

BHCA

Q257
P870

41.
42.a.

BHCW

42.b.

P870
BHCA

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

43.
44.a.
44.b.

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

45.a.
45.b.

* Report each ratio and buffer as a percentage, rounded to four decimal places, e.g., 12.3456.
1. A holding company that has a CBLR election in effect as of the quarter-end report date is neither required to calculate tier 2 capital nor
make any deductions that would have been taken from tier 2 capital as of the report date.
2. Holding companies that have adopted ASU 2016-13 should report in item 40.a the adjusted allowances for credit losses (AACL), as defined in
the regulatory capital rule includable in tier 2 capital in item 40.a.
3. Holding companies that have adopted ASU 2016-13 and have elected to apply the 3-year or the 5-year 2020 CECL transition provision should
subtract the applicable portion of the AACL transitional amount or the modified AACL transitional amount, respectively, from the AACL, as
defined in the regulatory capital rule, before determining the amount of AACL includable in tier 2 capital. See instructions for further detail on the
CECL transition provisions.
4. Item 41 is to be completed only by holding companies that have not adopted ASU 2016-01, which includes provisions governing the accounting
for investments in equity securities. See instructions for further detail on ASU 2016-01.
06/2020

FR Y-9C
Page 54 of 73

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

Amount

46.a.
46.b.
Column B

BHCA Percentage BHCW Percentage

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

P793

47.

7206

48.

7205

49.

Percentage

Capital Buffer*
50. Institution-specific capital buffer necessary to avoid limitations on distributions and discretionary
bonus payments:
a. Capital conservation buffer .............................................................................................. H311
b. (Advanced approaches holding companies and holding companies subject to category III
capital standards only): Total applicable capital buffer ......................................................... H312
Dollar Amounts in Thousands
Holding companies must complete items 51 and 52 if the amount in item 50.a is less than or equal to
the applicable:

BHCA

50.a.
50.b.
Amount

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

51.
52.
Percentage

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

53.

* Report each ratio and buffer as a percentage, rounded to four decimal places, e.g., 12.3456.
1. Non-advanced approaches holding companies other than Category III holding companies must complete item 51 only if the amount
reported in item 50.a above is less than or equal to 2.5000 percent. Advanced approaches holding companies and Category III holding
companies must complete item 51 only if the amount reported in item 50.a above is less than or equal to the amount reported in item
50.b above.
2. Non-advanced approaches holding companies other than Category III holding companies must complete item 52 only if the amount
reported in Schedule HC-R, Part I, item 50.a, in the FR Y-9C report for the March 31, 2020, report date was less than or equal to 2.5000
percent. Advanced approaches holding companies and Category III holding companies must complete item 52 only if the amount
reported in Schedule HC-R, Part I, item 50.a, in the FR Y-9C report for the March 31, 2020, report date was less than or equal to the
amount reported in Schedule HC-R, Part I, item 50.b, in the FR Y-9C report for March 31, 2020.

06/2020

FR Y-9C
Page 55 of 73

DRAFT
Schedule HC-R—Continued
Part II. Risk-Weighted Assets
This schedule is to be submitted on a consolidated basis.
Holding companies (HC) are required to assign a 100 percent risk-weight to all assets not specifically assigned a risk-weight under Subpart D of the Federal Reserve's
regulatory capital rules1 and not deducted from tier 1 or tier 2 capital.
(Column B)
Adjustments
to Totals
Reported in
Column A

(Column C)

10%

Amount

BHCK D957

BHCK S396

BHCK D958

(Column A)
Totals From
Schedule
HC

Dollar Amounts in Thousands
Balance Sheet Asset
Categories2

(Column D)

(Column E)

(Column F)

(Column G)

(Column H)

(Column I)

(Column J)

20%

50%

100%

150%

Amount

BHCK D959

BHCK S397

BHCK D960

BHCK S398

Allocation by Risk-Weight Category

Items 1 through 25, (columns A
through U as applicable) are to
be reported semiannually in June
and December by holding companies with less than $5 billion in
3, 4

total consolidated assets.

1. Cash and balances
due from depository
institutions....................
2. Securities:
a. Held-to-maturity
securities3, 4 ..............
b. Available-for-sale debt
securities and equity
securities with readily
determinable fair values
not held for trading .....
3. Federal funds sold and
securities purchased under
agreements to resell:
a. Federal funds sold
(in domestic offices)...
b. Securities purchased
under agreements to
resell ......................

1.
BHCK D961

BHCK S399

BHCK D962

BHCK HJ74

BHCK HJ75

BHCK D963

BHCK D964

BHCK D965

BHCK S400

2.a.

BHCK JA21

BHCK S402

BHCK D967

BHCK HJ76

BHCK HJ77

BHCK D968

BHCK D969

BHCK D970

BHCK S403

2.b.

BHCK D971

BHCK D972

BHCK D973

BHCK S410

BHCK D974

BHCK S411

3.a.
BHCK H171

BHCK H172

1. For bank holding companies, 12 CFR Part 217 and 225; and for covered savings and loan holding companies, 12 CFR Part 217. 2. All securitization exposures held as on-balance sheet
assets of the reporting institution are to be excluded from items 1 through 8 and are to be reported instead in item 9. 3. Asset-size test is based on the total assets reported as of prior year
June 30 report date. 4. Institutions that have adopted ASU 2016-13 and have reported held-to-maturity securities net of allowances or credit losses in item 2.a, column A, should report
as a negative number in item 2.a, column B, those allowances for credit losses eligible for inclusion in tier 2 capital, which excludes allowances for credit losses on purchased creditdeteriorated assets.

3.b.

12/2019

FR Y-9C
Page 56 of 73

DRAFT
Schedule HC-R—Continued
Part II. Risk-Weighted Assets—Continued
(Column K)

(Column L)

(Column M)

(Column N)

(Column O)

(Column P)

(Column Q)

(Column S)

Application of Other RiskWeighting Approaches5

Allocation by Risk-Weight Category

Dollar Amounts in Thousands
Balance Sheet Asset
Categories (continued)
1. Cash and balances
due from depository
institutions......................................
2. Securities:
a. Held-to-maturity
securities...................................
b. Available-for-sale debt
securities and equity
securities with readily
determinable fair values
not held for trading .......................
3. Federal funds sold and
securities purchased under
agreements to resell:
a. Federal funds sold
(in domestic offices).....................
b. Securities purchased
under agreements to
resell ........................................

(Column R)

250%

300%

400%

600%

625%

937.5%

1250%

Exposure
Amount

Risk-Weighted
Asset Amount

Amount

2.a.

BHCK H270

BHCK S405

BHCK S406

BHCK H271

BHCK H272

2.b.

3.a.

3.b.

5. Includes, for example, investments in mutual funds/investment funds, exposures collateralized by securitization exposures or mutual funds, separate account bank-owned life insurance, and
default fund contributions to central counterparties.

03/2020

FR Y-9C
Page 57 of 73

DRAFT
Schedule HC-R—Continued
Part II. Risk-Weighted Assets—Continued
(Column B)
Adjustments
to Totals
Reported in
Column A

(Column C)

10%

Amount

BHCK S413

BHCK S414

BHCK H173

(Column A)
Totals From
Schedule
HC

Dollar Amounts in Thousands
4. Loans and leases held for
sale:
a. Residential mortgage
exposures ...............
b. High volatility
commercial real estate
exposures................
c. Exposures past due
90 days or more or
on nonaccrual6 ..........
d. All other
exposures................
5. Loans and leases
held for investment:7
a. Residential mortgage
exposures................
b. High volatility
commercial real estate
exposures................
c. Exposures past due
90 days or more or on
nonaccrual8 ..............
d. All other exposures ....
6. LESS: Allowance for loan
and lease losses9...........

(Column D)

(Column E)

(Column F)

(Column G)

(Column H)

(Column I)

(Column J)

20%

50%

100%

150%

Amount

BHCK S415

BHCK S416

BHCK S417

Allocation by Risk-Weight Category

4.a.
BHCK S419

BHCK S420

BHCK H174

BHCK H175

BHCK H176

BHCK H177

BHCK S421

4.b.
BHCK S423

BHCK S424

BHCK S425

BHCK HJ78

BHCK HJ79

BHCK S426

BHCK S427

BHCK S428

BHCK S429

BHCK S431

BHCK S432

BHCK S433

BHCK HJ80

BHCK HJ81

BHCK S434

BHCK S435

BHCK S436

BHCK S437

4.c.
4.d.

BHCK S439

BHCK S440

BHCK H178

BHCK S441

BHCK S442

BHCK S443

5.a.
BHCK S445

BHCK S446

BHCK H179

BHCK H180

BHCK H181

BHCK H182

BHCK S447

5.b.
BHCK S449

BHCK S450

BHCK S451

BHCK HJ82

BHCK HJ83

BHCK S452

BHCK S453

BHCK S454

BHCK S455

BHCK S457

BHCK S458

BHCK S459

BHCK HJ84

BHCK HJ85

BHCK S460

BHCK S461

BHCK S462

BHCK S463

BHCX 3123

BHCY 3123

5.c.
5.d.
6.

6. For loans and leases held for sale, exclude residential mortgage exposures, high volatility commercial real estate exposures, or sovereign exposures that are past due 90 days or more or on nonaccrual.
7. Institutions that have adopted ASU 2016-13 should report as a positive number in column B of items 5.a through 5.d, as appropriate, any allowances for credit losses on purchased
credit-deteriorated assets reported in column A of items 5.a through 5.d, as appropriate.
8. For loans and leases held for investment, exclude residential mortgage exposures, high volatility commercial real estate exposures, or sovereign exposures that are past due 90 days or more or
on nonaccrual.
9. Institutions that have adopted ASU 2016-13 should report the allowance for credit losses on loans and leases in item 6, columns A and B.

03/2020

FR Y-9C
Page 58 of 73

DRAFT
Schedule HC-R—Continued
Part II. Risk-Weighted Assets—Continued
(Column K)

(Column L)

(Column M)

(Column N)

(Column O)

(Column P)

(Column Q)

4. Loans and leases held for
sale:
a. Residential mortgage
exposures .................................
b. High volatility
commercial real estate
exposures..................................
c. Exposures past due
90 days or more or
on nonaccrual11 ............................
d. All other
exposures...................................
5. Loans and leases
held for investment:
a. Residential mortgage
exposures...................................
b. High volatility
commercial real estate
exposures...................................
c. Exposures past due
90 days or more or on
nonaccrual12 ................................

(Column S)

Application of Other RiskWeighting Approaches10

Allocation by Risk-Weight Category

Dollar Amounts in Thousands

(Column R)

250%

300%

400%

600%

625%

937.5%

1250%

Exposure
Amount

Risk-Weighted
Asset Amount

Amount

BHCK H273

BHCK H274

4.a.
BHCK H275

BHCK H276

4.b.
BHCK H277

BHCK H278

BHCK H279

BHCK H280

4.c.
4.d.

BHCK H281

BHCK H282

5.a.
BHCK H283

BHCK H284

5.b.
BHCK H285

BHCK H286

BHCK H287

BHCK H288

5.c.

d. All other exposures .......................
6. LESS: Allowance for loan
and lease losses ..............................

5.d.
6.

10. Includes, for example, investments in mutual funds/investment funds, exposures collateralized by securitization exposures or mutual funds, separate account bank-owned life insurance, and
default fund contributions to central counterparties.
11. For loans and leases held for sale, exclude residential mortgage exposures, high volatility commercial real estate exposures, or sovereign exposures that are past due 90 days or more or on nonaccrual.
12. For loans and leases held for investment, exclude residential mortgage exposures, high volatility commercial real estate exposures, or sovereign exposures that are past due 90 days or more or
on nonaccrual.

03/2020

FR Y-9C
Page 59 of 73

DRAFT
Schedule HC-R—Continued
Part II. Risk-Weighted Assets—Continued
(Column A)
Totals From
Schedule
HC

Dollar Amounts in Thousands

(Column B)
Adjustments
to Totals
Reported in
Column A

(Column C)

(Column D)

(Column E)

(Column F)

(Column G)

(Column H)

(Column I)

(Column J)

50%

100%

150%

Allocation by Risk-Weight Category
0%

10%
Amount

20%

Amount

BHCK D976

BHCK S466

BHCK D977

BHCK HJ86

BHCK HJ87

BHCK D978

BHCK D979

BHCK D980

BHCK S467

BHCK D981

BHCK S469

BHCK D982

BHCK HJ88

BHCK HJ89

BHCK D983

BHCK D984

BHCK D985

BHCK H185

7. Trading Assets ..............
8. All other assets13, 14, 15 .......
a. Separate account
bank-owned life
insurance ................
b. Default fund
contributions to central
counterparties ..........

8.a.

8.b.

13. Includes premises and fixed assets; other real estate owned; investments in unconsolidated subsidiaries and associated companies; direct and indirect investments in real estate ventures;
intangible assets; and other assets.
14. Institutions that have adopted ASU 2016-13 and have elected to apply the 3-year or the 5-year 2020 CECL transition provision should report as a positive number in item 8, column
B, the applicable portion of the DTA transitional amount as determined in accordance with the 3-year or the 5-year 2020 CECL transition rule, respectively.
15. Institutions that have adopted ASU 2016-13 and have reported any assets net of allowances for credit losses in item 8, column A, should report as a negative number in item 8,
column B, those allowances for credit losses eligible for inclusion in tier 2 capital, which excludes allowances for credit losses on purchased credit-deteriorated assets.

06/2020

FR Y-9C
Page 60 of 73

DRAFT
Schedule HC-R—Continued
Part II. Risk-Weighted Assets—Continued
(Column K)

(Column L)

(Column M)

(Column N)

(Column O)

(Column P)

(Column Q)

Dollar Amounts in Thousands

300%

400%

(Column S)

Application of Other RiskWeighting Approaches16

Allocation by Risk-Weight Category
250%

(Column R)

600%

625%

937.5%

1250%

Amount

Exposure
Amount

Risk-Weighted
Asset Amount

Amount

BHCK H289

BHCK H186

BHCK H290

BHCK H187

BHCK H291

BHCK H292

BHCK H293

BHCK H188

BHCK S470

BHCK S471

BHCK H294

BHCK H295

7. Trading Assets .................................
8. All other assets17 ...............................
a. Separate account
bank-owned life
insurance ...................................
b. Default fund
contributions to central
counterparties .............................

8.
BHCK H296

BHCK H297

8.a.
BHCK H298

BHCK H299

8.b.

16. Includes, for example, investments in mutual funds/investment funds, exposures collateralized by securitization exposures or mutual funds, separate account bank-owned life insurance, and
default fund contributions to central counterparties.
17. Includes premises and fixed assets; other real estate owned; investments in unconsolidated subsidiaries and associated companies; direct and indirect investments in real estate ventures;
intangible assets; and other assets.

03/2020

FR Y-9C
Page 61 of 73

DRAFT
Schedule HC-R—Continued
Part II. Risk-Weighted Assets—Continued

Dollar Amounts in Thousands
Securitization Exposures: On-and Off-Balance Sheet
9. On-balance sheet securitization exposures:
a. Held-to-maturity securities19 .......................................................................................

(Column Q)

(Column T)

Allocation by
Risk-Weight
Category

Total Risk-Weighted Asset
Amount by Calculation
Methodology

(Column U)

(Column A)
Totals

(Column B)
Adjustments
to Totals
Reported in
Column A

Amount

1250%
Amount

SSFA18
Amount

Gross-Up
Amount

BHCK S475

BHCK S476

BHCK S477

BHCK S478

BHCK S479

BHCK S480

BHCK S481

BHCK S482

BHCK S483

BHCK S484

BHCK S485

BHCK S486

BHCK S487

BHCK S488

BHCK S489

BHCK S490

BHCK S491

BHCK S492

BHCK S493

BHCK S494

BHCK S495

BHCK S496

BHCK S497

BHCK S498

BHCK S499

9.a.
9.b.

b. Available-for-sale securities .......................................................................................

9.c.

c. Trading assets ........................................................................................................

9.d.

d. All other on-balance sheet securitization exposures........................................................

10.

10. Off-balance sheet securitization exposures .......................................................................
(Column A)
Totals From
Schedule
HC

Dollar Amounts in Thousands
11. Total balance sheet
assets20 ................

(Column B)
Adjustments
to Totals
Reported in
Column A

(Column C)

(Column D)

(Column E)

(Column F)

(Column G)

(Column H)

(Column I)

(Column J)

50%

100%

150%

Allocation by Risk-Weight Category
0%

10%
Amount

Amount

BHCT 2170

BHCK S500

BHCK D987

BHCK HJ90

BHCK HJ91

20%
Amount

Amount

BHCK D988

BHCK D989

BHCK D990

BHCK S503

11.
(Column K)

(Column L)

(Column M)

(Column N)

(Column O)

(Column P)

(Column Q)

Allocation by Risk-Weight Category

250%

Dollar Amounts in Thousands
11. Total balance sheet
assets20 ............................................................

300%

400%

600%

625%

937.5%

Amount

BHCK S504

BHCK S505

BHCK S506

BHCK S507

(Column R)
Application of
Other RiskWeighting
Approaches

1250%

Exposure
Amount

Amount

BHCK S510

BHCK H300

11.

18. Simplified Supervisory Formula Approach. 19. Institutions that have adopted ASU 2016-13 and have reported held-to-maturity securities net of allowances for credit losses in item 9.a,
column A, should report as a negative number in item 9.a, column B, those allowances for credit losses eligible for inclusion in tier 2 capital, which excludes allowances for credit losses
on purchased credit-deteriorated assets. 20. For each of columns A through R of item 11, report the sum of items 1 through 9. For item 11, the sum of columns B through R must equal column A.
Item 11, column A, must equal Schedule HC, item 12.
03/2020

FR Y-9C
Page 62 of 73

DRAFT
Schedule HC-R—Continued
Part II. Risk-Weighted Assets—Continued
(Column A)
Face, Notional, CCF21
or Other
Amount

Dollar Amounts in Thousands
Derivatives, Off-Balance
Sheet Items, and Other
Items Subject to RiskWeighting (Excluding
Securitization
Exposure)23
12. Financial standby
letters of credit ........
13. Performance standby
letters of credit and
transaction-related
contingent items ......
14. Commercial and
similar letters of credit
with an original
maturity of one year
or less ...................
15. Retained recourse
on small business
obligations sold
with recourse ..........

Amount

BHCK D991

(Column B)
Credit
Equivalent
Amount22

(Column C)

(Column D)

(Column E)

(Column F)

(Column G)

(Column H)

(Column I)

(Column J)

Allocation by Risk-Weight Category
0%

10%

20%

50%

100%

150%

Amount

BHCK D992

BHCK D993

BHCK HJ92

BHCK HJ93

BHCK D994

BHCK D995

BHCK D996

BHCK S511

12.

1.0

BHCK D997

BHCK D998

BHCK D999

BHCK G603

BHCK G604

BHCK G605

BHCK S512

13.

0.5

BHCK G606

BHCK G607

BHCK G608

BHCK HJ94

BHCK HJ95

BHCK G609

BHCK G610

BHCK G611

BHCK S513

14.

0.2

BHCK G612

BHCK G613

BHCK G614

BHCK G615

BHCK G616

1.0

BHCK G617

BHCK S514

15.

21. Credit conversion factor.
22. Column A multiplied by credit conversion factor. For each of items 12 through 21, the sum of columns C through J plus column R must equal column B.
23. All derivatives and off-balance sheet items that are securitization exposures are to be excluded from items 12 through 21 and are to be reported instead in item 10.

03/2020

FR Y-9C
Page 63 of 73

DRAFT
Schedule HC-R—Continued
Part II. Risk-Weighted Assets—Continued
(Column A)
Face, Notional, CCF24
or Other
Amount

(Column B)
Credit
Equivalent
Amount25

(Column C)

(Column E)

(Column F)

(Column G)

(Column H)

(Column I)

(Column J)

50%

100%

150%

Allocation by Risk-Weight Category
0%

Dollar Amounts in Thousands
16. Repo-style
transactions26 ...........
17. All other off-balance
sheet liabilities .........
18. Unused commitments:
(exclude unused
commitments to
asset-backed
commercial paper
conduits):
a. Original maturity of
one year or less ....
b. Original maturity
exceeding one
year ...................
19. Unconditionally
cancelable
commitments...........
20. Over-the-counter
derivatives ..............
21. Centrally cleared
derivatives ..............
22. Unsettled transactions
(failed trades)27 .........

(Column D)

10%
Amount

Amount

BHCK S515

BHCK S516

BHCK S517

BHCK S518

BHCK S519

BHCK G619

BHCK G620

20%
Amount

Amount

BHCK S520

BHCK S521

BHCK S522

BHCK S523

BHCK G621

BHCK G622

BHCK G623

BHCK S524

16.

1.0
BHCK G618

17.

1.0

BHCK S525

BHCK S526

BHCK S527

BHCK HJ96

BHCK HJ97

BHCK S528

BHCK S529

BHCK S530

BHCK S531

18.a.

0.2

BHCK G624

BHCK G625

BHCK G626

BHCK HJ98

BHCK HJ99

BHCK G627

BHCK G628

BHCK G629

BHCK S539

18.b.

0.5

BHCK S540

BHCK S541

19.

0.0
BHCK S542

BHCK S543

BHCK HK00

BHCK HK01

BHCK S549

BHCK S550

BHCK S551

BHCK S552

BHCK S544

BHCK S545

BHCK S546

BHCK S547

BHCK S548

BHCK S554

BHCK S555

BHCK S556

BHCK S557

BHCK H194

BHCK H195

BHCK H196

BHCK H197

20.
21.
BHCK H191

BHCK H193

22.

24. Credit conversion factor.
25. For items 18.b. and 19, column A multiplied by credit conversion factor.
26. Includes securities purchased under agreements to resell (reverse repos), securities sold under agreements to repurchase (repos), securities borrowed, and securities lent.
27. For item 22, the sum of columns C through Q must equal column A.

03/2020

FR Y-9C
Page 64 of 73

DRAFT
Schedule HC-R—Continued
Part II. Risk-Weighted Assets—Continued
(Column O)

(Column P)

(Column Q)

Allocation by Risk-Weight Category

Dollar Amounts in Thousands
16. Repo-style
transactions29 ...............................................................................................................
17. All other off-balance
sheet liabilities .............................................................................................................
18. Unused commitments:
(exclude unused
commitments to
asset-backed
commercial paper
conduits):
a. Original maturity of
one year or less ........................................................................................................
b. Original maturity
exceeding one
year .......................................................................................................................
19. Unconditionally
cancelable
commitments...............................................................................................................
20. Over-the-counter
derivatives ..................................................................................................................
21. Centrally cleared
derivatives ..................................................................................................................
22. Unsettled transactions
(failed trades)30 .............................................................................................................

625%

937.5%

1250%

Amount

(Column R)

(Column S)

Application of Other RiskWeighting Approaches28
Credit Equivalent Risk-Weighted
Amount
Asset Amount
Amount

Amount

BHCK H301

BHCK H302

16.
17.

BHCK H303

BHCK H304

18.a.
BHCK H307

BHCK H308

18.b.

19.
BHCK H309

BHCK H310

20.
21.
BHCK H198

BHCK H199

BHCK H200

22.

28. Includes, for example, exposures collateralized by securitization exposures or mutual funds.
29. Includes securities purchased under agreements to resell (reverse repos), securities sold under agreements to repurchase (repos), securities borrowed, and securities lent.
30. For item 22, the sum of columns C through Q must equal column A.

03/2020

FR Y-9C
Page 65 of 73

DRAFT
Schedule HC-R—Continued
Part II. Risk-Weighted Assets—Continued
(Column C)

(Column D)

(Column E)

(Column F)

(Column G)

(Column H)

(Column I)

(Column J)

Allocation by Risk-Weight Category

Dollar Amounts in Thousands
23. Total assets, derivatives,
off-balance sheet items,
and other items subject
to risk weighting by riskweight category (for
each of columns C
through P, sum of items
11 through 22; for
column Q, sum of items
10 through 22) ...................................................
24. Risk weight factor ...............................................
25. Risk-weighted assets
by risk-weight
category (for each
column, item 23
multiplied by
item 24) ............................................................

10%

20%

50%

100%

150%

Amount

BHCK G630

BHCK S558

BHCK S559

BHCK S560

BHCK G631

BHCK G632

BHCK G633

BHCK S561

X 0%

X 2%

X 4%

X 10%

X 20%

X 50%

X 100%

X 150%

BHCK G634

BHCK S569

BHCK S570

BHCK S571

BHCK G635

BHCK G636

BHCK G637

BHCK S572

23.
24.

25.

03/2015

FR Y-9C
Page 66 of 73

DRAFT
Schedule HC-R—Continued
Part II. Risk-Weighted Assets—Continued
(Column K)

(Column L)

(Column M)

(Column N)

(Column O)

(Column P)

(Column Q)

Allocation by Risk-Weight Category

Dollar Amounts in Thousands
23. Total assets, derivatives,
off-balance sheet items,
and other items subject
to risk weighting by riskweight category (for
each of columns C
through P, sum of items
11 through 22; for
column Q, sum of items
10 through 22) ......................................................................
24. Risk weight factor ..................................................................
25. Risk-weighted assets
by risk-weight
category (for each
column, item 23
multiplied by
item 24) ...............................................................................

250%

300%

400%

600%

625%

937.5%

1250%

Amount

BHCK S562

BHCK S563

BHCK S564

BHCK S565

BHCK S566

BHCK S567

BHCK S568

X 250%

X 300%

X 400%

X 600%

X 625%

X 937.5%

X 1250%

BHCK S573

BHCK S574

BHCK S575

BHCK S576

BHCK S577

BHCK S578

BHCK S579

25.

Items 26 through 31 are to be reported quarterly by all holding companies.
26.
27.
28.
29.
30.
31.

Dollar Amounts in Thousands
Risk-weighted assets for purposes of calculating the allowance for loan and lease losses 1.25 percent threshold31 ....................................
Standardized market-risk weighted assets (applicable only to holding companies that are covered by the market risk capital rules) ..............
Risk-weighted assets before deductions for excess allowance of loan and lease losses and allocated risk transfer risk reserve32, 33 ...............
LESS: Excess allowance for loan and lease losses34, 35 ..................................................................................................................
LESS: Allocated transfer risk reserve .........................................................................................................................................
Total risk-weighted assets (item 28 minus items 29 and 30)............................................................................................................

23.
24.

BHCK

Totals
Amount

S580
S581
B704
A222
3128
G641

26.
27.
28.
29.
30.
31.

31. For institutions that have adopted ASU 2016-13, the risk-weighted assets reported in item 26 is for purposes of calculating the adjusted allowances for credit losses (AACL) 1.25
percent threshold. 32. Sum of items 2.b through 20, column S; items 9.a, 9.b, 9.c, 9.d, and 10, columns T and U; item 25, columns C through Q; and item 27 (if applicable). 33. For institutions
that have adopted ASU 2016-13, the risk-weighted assets reported in item 28 represents the amount of risk-weighted assets before deductions for excess AACL and allocated transfer
risk reserve. 34. Institutions that have adopted ASU 2016-13 should report the excess AACL. 35. Institutions that have adopted ASU 2016-13 and have elected to apply the 3-year or
the 5-year 2020 CECL transition provision should subtract the applicable portion of the AACL transitional amount or the modified AACL transitional amount, respectively, from the
AACL, as defined in the regulatory capital rule, before determining the amount of excess AACL.
06/2020

FR Y-9C
Page 67 of 73

DRAFT
Schedule HC-R—Continued
Part II. Risk-Weighted Assets—Continued
Memoranda
Memoranda items 1, 2 and 3, columns A, B an C are to be completed semiannually in June and December by holding companies with less than $5 billion in total assets1.
Dollar Amounts in Thousands BHCK
1. Current credit exposure across all derivative contracts covered by the regulatory capital rules ..................................................................... G642

(Column A)
One year or less

Dollar Amounts in Thousands
2. Notional principal amounts of over-the-counter derivative contracts:
a. Interest rate .....................................................................................
b. Foreign exchange rate and gold...........................................................
c. Credit (investment grade reference asset)..............................................
d. Credit (non-investment grade reference asset)........................................
e. Equity ............................................................................................
f. Precious metals (except gold) .............................................................
g. Other .............................................................................................
3. Notional principal amounts of centrally cleared derivative contracts:
a. Interest rate .....................................................................................
b. Foreign exchange rate and gold ..........................................................
c. Credit (investment grade reference asset) .............................................
d. Credit (non-investment grade reference asset) .......................................
e. Equity ............................................................................................
f. Precious metals (except gold) .............................................................
g. Other .............................................................................................

BHCK

Amount

With a remaining maturity of
(Column B)
Over one year
through five years
BHCK

Amount

M.1.

(Column C)
Over 5 years
Amount

BHCK

S582
S585
S588
S591
S594
S597
S600

S583
S586
S589
S592
S595
S598
S601

S584
S587
S590
S593
S596
S599
S602

M.2.a.
M.2.b.
M.2.c.
M.2.d.
M.2.e.
M.2.f.
M.2.g.

S603
S606
S609
S612
S615
S618
S621

S604
S607
S610
S613
S616
S619
S622

S605
S608
S611
S614
S617
S620
S623

M.3.a.
M.3.b.
M.3.c.
M.3.d.
M.3.e.
M.3.f.
M.3.g.

Dollar Amounts in Thousands
4. Standardized market risk-weighted assets attributable to specific risk (included in Schedule HC-R, item 27) ...................................................
5. Amount of allowances for credit losses on purchased credit-deteriorated assets:2
a. Loans and leases held for investment ...........................................................................................................................................
b. Held-to-maturity debt securities ...................................................................................................................................................
c. Other financial assets measured at amortized cost ..........................................................................................................................

BHCK

Amount

S624

M.4.

JJ30
JJ31
JJ32

M.5.a.
M.5.b.
M.5.c

1. Asset-size test is based on the total assets reported as of prior year June 30 report date.
2. Memorandum items 5.a through 5.c should be completed only by institutions that have adopted ASU 2016-13.

12/2019

DRAFT

For Federal Reserve Bank Use Only

FR Y-9C
Page 68 of 73

C.I.

Schedule HC-S—Servicing, Securitization, and Asset Sale Activities
To be completed by holding companies with $5 billion or more in total assets.1

Dollar Amounts in Thousands
Securitization Activities
1. Outstanding principal balance of assets
sold and securitized with servicing retained
or with recourse or other seller-provided
credit enhancements .............................
2. Maximum amount of credit exposure
arising from recourse or other sellerprovided credit enhancements provided to
structures reported in item 1 ...................

(Column A)
1– 4 Family
Residential
Loans

(Column B)
Home
Equity
Lines

(Column C)
Credit
Card
Receivables

(Column D)
Auto
Loans

(Column E)
Other
Consumer
Loans

(Column F)
Commercial
and Industrial
Loans

(Column G)
All Other Loans,
All Leases, and
All Other Assets

Amount

BHCK B705

BHCK B706

BHCK B707

BHCK B708

BHCK B709

BHCK B710

BHCK B711

BHCK HU09

BHCK HU10

BHCK HU11

BHCK HU12

BHCK HU13

BHCK HU14

BHCK HU15

Item 3 is to be completed by holding companies
with $100 billion or more in total assets.1
3. Reporting institution's unused commitments
to provide liquidity to structures reported in
item 1.................................................
4. Past due loan amounts included in item 1:
a. 30-89 days past due .........................

BHCK B726

BHCK B727

BHCK B728

BHCK B729

BHCK B730

BHCK B731

BHCK B732

BHCK B733

BHCK B734

BHCK B735

BHCK B736

BHCK B737

BHCK B738

BHCK B739

BHCK B740

BHCK B741

BHCK B742

BHCK B743

BHCK B744

BHCK B745

BHCK B746

3.
4.a.

b. 90 days or more past due...................
5. Charge-offs and recoveries on assets sold
and securitized with servicing retained or
with recourse or other seller-provided credit
enhancements (calendar year-to-date):

4.b.

BHCK B747

BHCK B748

BHCK B749

BHCK B750

BHCK B751

BHCK B752

BHCK B753

BHCK B754

BHCK B755

BHCK B756

BHCK B757

BHCK B758

BHCK B759

BHCK B760

a. Charge-offs .....................................

5.a.

b. Recoveries......................................

5.b.

1. Asset-size test is based on the total assets reported as of prior year June 30 report date.

12/2019

FR Y-9C
Page 69 of 73

DRAFT
Schedule HC-S—Continued

Dollar Amounts in Thousands
Items 6 and 10 are to be completed by
holding companies with $10 billion or more in
total assets.2

(Column A)
1–4 Family
Residential
Loans

(Column B)
Home
Equity
Lines

(Column C)
Credit
Card
Receivables

(Column D)
Auto
Loans

(Column E)
Other
Consumer
Loans

(Column F)
Commercial
and Industrial
Loans

(Column G)
All Other Loans,
All Leases, and
All Other Assets

Amount

BHCK HU16

BHCK HU17

6. Total amount of ownership (or seller's)
interest carried as securities or loans .....
7.-8. Not applicable.
For Securitization Facilities Sponsored By
or Otherwise Established By Other
Institutions
9. Maximum amount of credit exposure
arising from credit enhancements
provided by the reporting institution to
other institutions' securitization structures
in the form of standby letters of credit,
purchased subordinated securities, and
other enhancements ...........................
10. Reporting institution's unused
commitments to provide liquidity to other
institutions' securitization structures .......
Asset Sales
11. Assets sold with recourse or other sellerprovided credit enhancements and not
securitized ........................................
12. Maximum amount of credit exposure
arising from recourse or other sellerprovided credit enhancements provided to
assets reported in item 11 ....................

BHCK HU18

BHCK B776

BHCK B779

BHCK B780

BHCK B781

BHCK B782

9.
BHCK B783

BHCK B786

BHCK B787

BHCK B788

BHCK B789

10.

BHCK B790

BHCK B796

11.

BHCK B797

BHCK B803

12.

2. The $10 billion asset-size tests are based on the total assets reported as of prior year June 30 report date.

12/2019

FR Y-9C
Page 70 of 73

DRAFT
Schedule HC-S—Continued
Memoranda
Dollar Amounts in Thousands
1. Not applicable.
2. Outstanding principal balance of assets serviced for others (includes participations serviced for others):
a. 1– 4 family residential mortgages serviced with recourse or other servicer-provided credit enhancements ...........................................
b. 1– 4 family residential mortgages serviced with no recourse or other servicer-provided credit enhancements .......................................
c. Other financial assets1 ........................................................................................................................................................
d. 1– 4 family residential mortgages serviced for others that are in process of foreclosure at quarter-end (includes closed-end and
open-end loans) ...............................................................................................................................................................

BHCK

Amount

B804
B805
A591

M.2.a.
M.2.b.
M.2.c.

F699

M.2.d.

B806
B807

M.3.a.(1)
M.3.a.(2)

B808
B809
C407

M.3.b.(1)
M.3.b.(2)
M.4.

Memorandum item 3 is to be completed by holding companies with $10 billion or more in total assets.2
3. Asset-backed commercial paper conduits:
a. Maximum amount of credit exposure arising from credit enhancements provided to conduit structures in the form of standby letters of
credit, subordinated securities, and other enhancements:
(1) Conduits sponsored by the bank, a bank affiliate, or the holding company2 ...............................................................................
(2) Conduits sponsored by other unrelated institutions2 .............................................................................................................
b. Unused commitments to provide liquidity to conduit structures:
(1) Conduits sponsored by the bank, a bank affiliate, or the holding company ................................................................................
(2) Conduits sponsored by other unrelated institutions ..............................................................................................................
4. Outstanding credit card fees and finance charges (included in Schedule HC-S, item 1, column G)2,3 .......................................................

1. Memorandum item 2.c is to be completed if the principal balance of other financial assets serviced for others is more than $10 million.
2. The $10 billion asset-size test is based on the total assets reported as of prior year June 30 report date.
3. Memorandum item 4 is to be completed by holding companies with $10 billion or more in total assets that (1) together with affiliated institutions, have outstanding credit card receivables
(as defined in the instructions) that exceed $500 million as of the report date or (2) holding companies that on a consolidated basis are credit card specialty holding companies (as
defined in the instructions).

12/2019

FR Y-9C
Page 71 of 73

DRAFT
Schedule HC-V—Variable Interest Entities1
To be completed by holding companies with $5 billion or more in total assets.2
(Column A)
Securitization Vehicles

Dollar Amounts in Thousands
1. Assets of consolidated variable interest entities (VIEs) that can be used only
to settle obligations of consolidated VIEs:
a. Cash and balances due from depository institutions ..............................
b. Securities not held for trading ...........................................................
c. Loans and leases held for investment, net of allowance, and held for sale ..
d. Other real estate owned ..................................................................
e. Other assets .................................................................................
2. Liabilities of consolidated VIEs for which creditors do not have recourse to
the general credit of the reporting holding company:
a. Other borrowed money ...................................................................
b. Other liabilities ..............................................................................
3. All other assets of consolidated VIEs
(not included in items 1.a through 1.e above) ..........................................
4. All other liabilities of consolidated VIEs
(not included in items 2.a through 2.b above) ..........................................

BHCK

Amount

(Column B)
Other VIEs
BHCK

Amount

J981
HU20
HU22
K009
JF91

JF84
HU21
HU23
JF89
JF90

1.a.
1.b.
1.c.
1.d.
1.e.

JF92
JF93

JF85
JF86

2.a.
2.b.

K030

JF87

K033

JF88

Dollar Amounts in Thousands BHCK
5. Total assets of asset-backed commercial paper (ABCP) conduit VIEs .......................................... JF77
6. Total liabilities of ABCP conduit VIEs ..................................................................................... JF78

Amount

5.
6.

1. Institutions that have adopted ASU 2016-13 should report assets net of any applicable allowance for credit losses.
2. Asset-size test is based on the total assets reported as of prior year June 30 report date.

12/2019

FR Y-9C
Page 72 of 73

DRAFT
Notes to the Balance Sheet—Predecessor Financial Items

For holding companies involved in a business combination(s) during the quarter, provide on the lines below quarterly average information for any acquired company(ies) with aggregated assets of $10 billion or more or 5 percent of the reporting holding company's total
consolidated assets as of the previous quarter-end, whichever is less.

1.
2.
3.
4.

Dollar Amounts in Thousands
Average loans and leases (held for investment and held for sale) .................................................
Average earning assets .......................................................................................................
Average total consolidated assets ..........................................................................................
Average equity capital .........................................................................................................

BHBC

Amount

3516

1.
2.
3.
4.

3402
3368
3519

Notes to the Balance Sheet (Other)
Enter in the lines provided below any additional information on specific line items on the balance sheet or its supporting schedules that
the holding company wishes to explain, that has been separately disclosed in the holding company's quarterly reports to its shareholders, in its press releases, or on its quarterly reports to the Securities and Exchange Commission (SEC).
Each additional piece of information disclosed should include the appropriate reference to schedule and item number, as well as a
description of the additional information and the dollar amount (in thousands of dollars) associated with that disclosure.

Example
A holding company has guaranteed a new loan for its leveraged Employee Stock Ownership Plan (ESOP) for $750 thousand and that
amount has increased the holding company's long-term unsecured debt by a material amount. The holding company has disclosed that
change to its stockholders and to the SEC. Enter on the line item below the following information:
BHCK

TEXT
0000

Amount

Sch. HC, item 16, New loan to holding company's ESOP guaranteed
by holding company
0000

750

Notes to the Balance Sheet (Other)
TEXT

Dollar Amounts in Thousands BHCK
Outstanding issuances of perpetual preferred stock associated with the U.S. Department
of Treasury Community Development Capital Initiative (CDCI) program included in
Schedule HC, item 23, Perpetual preferred stock and related surplus (for Subchapter S
corporations, outstanding issuances of subordinated debt securities associated with
K141
CDCI included in Schedule HC, item 19.a, Subordinated notes and debentures)

Amount

2. 5357
5357

5358

5359

5360

B027

3. 5358

4. 5359

5. 5360

6. B027

03/2018

FR Y-9C
Page 73 of 73

DRAFT
Notes to the Balance Sheet (Other)—Continued
TEXT

B028

B029

B030

10.

B031

11.

B032

12.

B033

13.

B034

14.

B035

15.

B036

16.

B037

17.

B038

18.

B039

19.

B040

20.

B041

Dollar Amounts in Thousands

BHCK

Amount

B028

B029

B030

B031

10.

B032

11.

B033

12.

B034

13.

B035

14.

B036

15.

B037

16.

B038

17.

B039

18.

B040

19.

B041

20.

03/2003

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File Modified	2021-08-19
File Created	2020-08-13