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pdfFR 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.
12/2024
03/2022
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.
12/2024
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
File Type | application/pdf |
File Modified | 2024-12-26 |
File Created | 2023-09-07 |