Reporting FR Y-9C (non AA HCs) with less than $5 billion in total assets

Financial Statements for Holding Companies

FRY9C_20241231_f_draft

Reporting FR Y-9C (non AA HCs) with less than $5 billion in total assets

OMB: 7100-0128

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FR Y-9C
Page 25 of 76

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

J454

9.a.

1545

1545

J451

J451

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

KX57

KX57

9.b.(3)

T

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

2165

10.

KX58
2123

2123

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

2122

2122

12.

F162
F163

R
AF

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)...
modifications to borrowers experiencing financial difficulty

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

D

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.
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FR Y-9C
Page 26 of 76

Schedule HC-C—Continued

modifications to borrowers experiencing financial difficulty

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

M.1.f.(1)

BHCK

R
AF

T

(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.(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.

D

modifications to borrowers experiencing financial difficulty

12/2024
03/2022

FR Y-9C
Page 45 of 76

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

BHDM

Amount

(Column C)
Nonaccrual

BHDM

Amount

K055

K056

12.a.(3)(a)

K058
K061

K059
K062

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

D

R
AF

T

Amount
Dollar Amounts in Thousands BHDM
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 ......................... K054
(b) Closed-end loans secured by
1– 4 family residential properties:
(1) Secured by first liens ........... K057
(2) Secured by junior liens......... K060
(4) Secured by multifamily (5 or more)
residential properties.................... K063
(5) Secured by nonfarm
nonresidential properties:
(a) Loans secured by owneroccupied nonfarm nonresidential
properties .............................. K066
(b) Loans secured by other non-farm
nonresidential properties........... K069
BHCK
b.–d. Not applicable.
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
modifications to borrowers experiencing financial difficulty

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

K064

K065

12.a.(4)

K067

K068

12.a.(5)(a)
12.a.(5)(b)

K070

K071

BHCK

BHCK

K088

K089

12.e.

K103

K104

12.f.

Memoranda

Dollar Amounts in Thousands
Memoranda items 1.a.(1) through 1.d.(2) and
1.e.(3) through 1.f.(3)(c) are to be completed
semi-annually in June and December by
holding companies with less than $5 billion in
total assets.1

BHDM

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 ........................ K105
(2) Other construction loans and all land
development and other land loans ... K108

Amount

BHDM

Amount

BHDM

Amount

K106

K107

M.1.a.(1)

K109

K110

M.1.a.(2)

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

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03/2022

FR Y-9C
Page 46 of 76

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

Amount

BHCK

Amount

BHCK

(Column C)
Nonaccrual

BHCK

F661

F662

F663

BHDM

BHDM

BHDM

K111

K112

K113

M.1.c.

K114

K115

K116

M.1.d.(1)

K117

K118

K119

M.1.d.(2)

R
AF

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).........
(2) To non-U.S. addressees (domicile)...
(3) To U.S. addressees (domicile) and
non-U.S. addresses (domicile) ........
f. All other loans (include loans to
individuals for household, family, and
other personal expenditures) ...............

D

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 .......

Amount

BHCK

T

Dollar Amounts in Thousands
1. 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 ...............

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

M.1.b.

BHCK

BHCK

BHCK

K120
K123

K121
K124

K122
K125

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

KX66

KX67

KX68

M.1.e.(3)

K126

K127

K128

M.1.f.

modifications to borrowers experiencing financial difficulty

BHDM

BHDM

K130

K131

BHDM

K132

BHCK

BHCK

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)

M.1.f.(1)

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

12/2024
03/2022

FR Y-9C
Page 47 of 76

Schedule HC-N—Continued
Memoranda–Continued
modifications to borrowers experiencing financial difficulty

BHCK

Amount

(Column C)
Nonaccrual

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

Amount

BHCK

HK28

M.1.g.

6558

6559

6560

M.2.

3508

C240

T

HK27

(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 assets2 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

1912

1913

M.3.

C241

C226

M.5.

(Column B)
Past due
90 days or more

BHCK

Amount

3530

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.

D

Amount

HK26

R
AF

Dollar Amounts in Thousands
1. 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) 1 ..
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)..

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

M.6.

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):3
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. Exclude amounts reported in Memorandum items 1.f.(1) through 1.f.(3) when calculating the total in Memorandum item 1.g.
2. Asset-size test is based on the total assets reported as of prior year June 30 report date.
3. Memorandum items 9.a and 9.b should be completed only by holding companies that have not yet adopted ASU 2016-13.
12/2024
03/2022


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