FR Y-14Q

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Modified June 30, 2023

OMB No. 7100-0341
Expiration Date: September 30, 2029

Instructions for the
Capital Assessments and Stress Testing information collection
(Reporting Form FR Y-14Q)

This Report is required by law: sections 5(b) and 5(c) of the Bank Holding Company Act of 1956 (12 U.S.C. §§
1844(b) and 1844(c)), section 165 of the Dodd-Frank Wall Street Reform and Consumer Protection Act (“DoddFrank Act”) as amended by sections 401(a) and (e) of the Economic Growth, Regulatory Relief, and Consumer
Protection Act (“EGRRCPA”) (12 U.S.C. § 5365), section 10(b) of the Home Owners’ Loan Act as amended by
sections 369(8) and 604(h)(2) of the Dodd-Frank Act (12 U.S.C. § 1467a(b)), section 102(a)(1) of the Dodd-Frank
Act (12 U.S.C. § 5311(a)(1)), section 401(g) of EGRRCPA (12 U.S.C. § 5365 note), and section 8 of the International
Banking Act of 1978 (12 U.S.C. § 3106).
Public reporting burden for this information collection is estimated to average 1,857999 hours per response,
including time to gather and maintain data in the required form and to review instructions and complete the
information collection. Comments regarding this burden estimate or any other aspect of this information
collection, including suggestions for reducing the burden, may be sent to Secretary of the Board, Mailstop M-4775,
2001 C St NW, Washington, DC 20551, and to the Office of Management and Budget, Paperwork Reduction Project
(7100-0341), Washington, DC 20503.

Contents
GENERAL INSTRUCTIONS................................................................................................................................................... 5
WHO MUST REPORT................................................................................................................................................................................ 5
WHERE TO SUBMIT THE REPORTS ............................................................................................................................................................ 7
WHEN TO SUBMIT THE REPORTS .............................................................................................................................................................. 7
HOW TO PREPARE THE REPORTS: ............................................................................................................................................................ 8

Schedule A – Retail ............................................................................................................................................................ 12
A.1 – INTERNATIONAL AUTO LOAN........................................................................................................................................................ 12
A.2 – US AUTO LOAN ............................................................................................................................................................................ 17
A.3 – INTERNATIONAL CREDIT CARD ..................................................................................................................................................... 23
A.4 – INTERNATIONAL HOME EQUITY .................................................................................................................................................... 27
A.5 – INTERNATIONAL FIRST LIEN MORTGAGE ...................................................................................................................................... 31
A.6 – INTERNATIONAL OTHER CONSUMER SCHEDULE ............................................................................................................................ 35
A.7 – US OTHER CONSUMER ................................................................................................................................................................. 38
A.8 – INTERNATIONAL SMALL BUSINESS ................................................................................................................................................ 41
A.9 – US SMALL BUSINESS .................................................................................................................................................................... 45
A.10 – STUDENT LOAN ......................................................................................................................................................................... 48

Schedule B—Securities .................................................................................................................................................... 52
B.1—SECURITIES 1 (“MAIN SCHEDULE”) .............................................................................................................................................. 52
B.2—SECURITIES 2 (“INVESTMENT SECURITIES WITH DESIGNATED ACCOUNTING HEDGES”).................................................................. 57

Schedule C—Regulatory Capital Instruments ............................................................................................................. 61
C.1—REGULATORY CAPITAL AND SUBORDINATED DEBT INSTRUMENTS AS OF QUARTER END ................................................................ 61
C.2—REGULATORY CAPITAL AND SUBORDINATED DEBT INSTRUMENT REPURCHASES/REDEMPTIONS DURING QUARTER....................... 63
C.3 – REGULATORY CAPITAL AND SUBORDINATED DEBT INSTRUMENTS ISSUANCES DURING QUARTER ................................................... 65

Schedule D—Regulatory Capital .................................................................................................................................... 69
Schedule E—Operational Risk ........................................................................................................................................ 74
E.1—OPERATIONAL LOSS HISTORY ....................................................................................................................................................... 74
E.2. INTERNAL BUSINESS LINE .............................................................................................................................................................. 80
E.3. UNIT-OF-MEASURE (UOM) ........................................................................................................................................................... 81
E.4. THRESHOLD INFORMATION............................................................................................................................................................ 82
E.5—LEGAL RESERVES FREQUENCY ....................................................................................................................................................... 83

Schedule F—Trading ........................................................................................................................................................ 86
GLOSSARY ............................................................................................................................................................................................. 89
REGIONAL GROUPINGS .......................................................................................................................................................................... 91
F.1—EQUITY BY GEOGRAPHY ............................................................................................................................................................... 93
F.2—EQUITY SPOT-VOL GRID .............................................................................................................................................................. 94
F.3—OTHER EQUITY ............................................................................................................................................................................ 95
F.4—FX SPOT SENSITIVITIES................................................................................................................................................................ 96
F.5—FX VEGA...................................................................................................................................................................................... 97
F.6—RATES DV01............................................................................................................................................................................... 98
F.7—RATES VEGA .............................................................................................................................................................................. 101
F.8—OTHER RATES............................................................................................................................................................................ 102
F.9—ENERGY ..................................................................................................................................................................................... 103
F.10—METALS .................................................................................................................................................................................. 104
F.11—AGS & SOFTS ........................................................................................................................................................................... 105
F.12—COMMODITY INDICES ............................................................................................................................................................... 106

F.13—COMMODITY SPOT-VOL GRIDS ................................................................................................................................................. 107
F.15—AGENCIES ................................................................................................................................................................................ 110
F.16—MUNIS ..................................................................................................................................................................................... 111
F.17—AUCTION RATE SECURITIES (ARS) .......................................................................................................................................... 112
F.18—CORPORATE CREDIT-ADVANCED .............................................................................................................................................. 113
F.19—CORPORATE CREDIT-EMERGING MARKETS............................................................................................................................... 115
F.20—SOVEREIGN CREDIT ................................................................................................................................................................. 117
F.21—CREDIT CORRELATION ............................................................................................................................................................. 119
F.22—IDR-CORPORATE CREDIT ........................................................................................................................................................ 121
F.23—IDR-JUMP TO DEFAULT ........................................................................................................................................................... 124
F.24—PRIVATE EQUITY ..................................................................................................................................................................... 125
F.25—OTHER FAIR VALUE ASSETS ..................................................................................................................................................... 127

Schedule G—PPNR .......................................................................................................................................................... 128
G.1—PPNR SUBMISSION WORKSHEET ............................................................................................................................................... 131
G.2—PPNR NET INTEREST INCOME (NII) WORKSHEET ..................................................................................................................... 144
G.3—PPNR METRICS ........................................................................................................................................................................ 152

Schedule H—Wholesale Risk ........................................................................................................................................ 163
H.1 - CORPORATE LOAN DATA SCHEDULE........................................................................................................................................... 163
H.2 – COMMERCIAL REAL ESTATE SCHEDULE ..................................................................................................................................... 225
H.3 – LINE OF BUSINESS SCHEDULE ..................................................................................................................................................... 258
H.4 – INTERNAL RISK RATING SCHEDULE ............................................................................................................................................ 259

Schedule J – Retail Fair Value Option/Held for Sale (FVO/HFS) ............................................................................ 261
Schedule K - Supplemental ............................................................................................................................................ 264
Schedule L - Counterparty ............................................................................................................................................. 267
Schedule M—Balances ................................................................................................................................................... 306
Appendix A: FR Y-14Q Supporting Documentation ................................................................................................. 316
SUPPORTING DOCUMENTATION FOR SCHEDULE C – REGULATORY CAPITAL INSTRUMENTS .................................................................... 316
SUPPORTING DOCUMENTATION FOR SCHEDULE D – REGULATORY CAPITAL .......................................................................................... 316
SUPPORTING DOCUMENTATION FOR SCHEDULE L – COUNTERPARTY ..................................................................................................... 316

INSTRUCTIONS FOR PREPARATION OF
Capital Assessments and Stress Testing Report
FR Y-14Q
GENERAL INSTRUCTIONS
The Capital Assessments and Stress Testing Report (FR Y-14Q report) collects detailed data on bank holding
companies’ (BHCs) and intermediate holding companies’ (IHCs) and covered savings and loan holding
companies’ (SLHCs)1 various asset classes, capital components, and categories of pre-provision net revenue
(PPNR) on a monthly or quarterly basis, which will be used to support supervisory stress testing models and for
continuous monitoring efforts.
The FR Y-14Q report is comprised of Retail, Securities, Regulatory Capital Instruments, Regulatory Capital ,
Operational, Trading, PPNR, Wholesale, MSR Valuation Schedule, Retail Fair Value Option/Held for Sale,
Supplemental, Counterparty and Balances schedules, each with multiple supporting worksheets. All of the data
schedules are to be submitted for each reporting period unless materiality thresholds apply. The number of
schedules a firm must complete is subject to materiality thresholds and certain other criteria.
Firms may also be required to submit qualitative information supporting their projections, including
descriptions of the methodologies used to develop the internal projections of capital across scenarios and other
analyses that support their comprehensive capital plans. Further information regarding the qualitative and
technical requirements of required supporting documentation is provided in individual schedules as
appropriate, as well as in the Supporting Documentation instructions (Appendix A). When submitting supporting
documentation, provide each response in a separate document.
Who Must Report
A. Reporting Criteria
Bank holding companies (BHCs) with total consolidated assets of $100 billion or more, and intermediate
holding companies (IHCs) with total consolidated assets of $100 billion or more, as defined by the capital plan
rule (12 CFR 225.8), are required to submit the Capital Assessment and Stress Testing report (FR Y-14A/Q/M)
to the Federal Reserve. Covered SLHCs with total consolidated assets of $100 billion or more, as defined by the
Board’s rule on savings and loan holding companies (12 CFR part 238), are required to submit the Capital Assessment
and Stress Testing report (FR Y14A/Q/M) to the Federal Reserve. The capital plan and savings and loan holding
company rules define total consolidated assets as the average of the company’s total consolidated assets over
the course of the previous four calendar quarters, as reflected on the BHC’s, IHC’s, or SLHC’s Consolidated
Financial Statement for Bank Holding Companies (FR Y–9C). Total assets shall be calculated based on the due
date of the bank or intermediate holding company’s most recent FR Y–9C. If the BHC, IHC, or SLHC has not filed
an FR Y-9C for each of the four most recent quarters, the average of the BHC’s, IHC’s, or SLHC’s total
consolidated assets in the most recent consecutive quarters as reported quarterly on the BHC’s, IHC’s or
SLHC’s FR Y-9C should be used in the calculation. Firms are required to file the FR Y-14 reports beginning with
the reporting period after the end of the quarter in which the threshold was met. For example, if a firm crossed
the $100 billion threshold on July 25 of a given year, and met the threshold based on their FR Y-9C submission
as of the end of the third quarter, the firm would be required to first report the FR Y-14Q and FR Y14A reports
as of December 31 of that year, and the FR Y-14M report as of December of that year. See “When to Submit the
Reports” for information regarding when the reports are to be submitted to the Federal Reserve.
Certain data elements within the schedules are subject to materiality thresholds. The instructions to these data
schedules provide details on how to determine whether a firm must submit a specific schedule, worksheet, or
data element. A firm must fill out all of the schedules of the FR Y-14M and FR Y-14Q where the firm meets the
materiality definition. When applicable, the definition of the BHC’s or IHC’s or SLHC’s submissions should
1 Covered SLHCs are SLHCs that are not substantially engaged in commercial or insurance activities.

238.2(ff) (definitions of “covered savings and loan holding company”).

See 12 CFR 217.2;

correlate to the definitions outlined by the corresponding MDRM code within the FR Y-9C report.
All schedules are required to be reported by all BHCs, IHCs and SLHCs with exceptions as described below:
PPNR, Operational Risk, Regulatory Capital, Regulatory Capital Instruments and Balances schedules: All
firms must submit these schedules.
Trading and Counterparty schedules: Only BHCs, IHCs or SLHCs subject to Category I-III standards2 and that,
as of two quarters preceding the reporting quarter, have, on average for four quarters, aggregate trading assets
and liabilities of $50 billion or more, or aggregate trading assets and liabilities equal to 10 percent or more of
total consolidated assets, under the Board’s capital plan rule must submit this schedule and worksheets. For
example, if a firm exceeded the threshold calculated as of the second quarter of a given year, then they would be
required to file these schedules as of the fourth quarter of a given year.
Counterparty schedule: All firms that submit the Trading schedule or are subject to Category I standards
must submit this schedule, as well.
All other schedules: Reporting of the remaining schedules is subject to materiality thresholds.
For firms subject to Category IV standards: Material portfolios are defined as those with asset balances
greater than $5 billion or with asset balances greater than ten percent of Tier 1 capital on average for the four
quarters preceding the reporting period. The materiality thresholds are determined by the four-quarter average
of 1) asset balances or 2) the ratio of asset balances to Tier 1 capital. The four-quarter average is calculated using
the asset balances or ratio of asset balances to Tier 1 capital as of the end of each of the four most recent quarters
For firms subject to Category I, II, or III standards: Material portfolios are defined as those with asset
balances greater than $5 billion or asset balances greater than five percent of Tier 1 capital on average for the
four quarters preceding the reporting period. The materiality thresholds are determined by the four-quarter
average of 1) asset balances or 2) the ratio of asset balances to Tier 1 capital. The four-quarter average is
calculated using the asset balances or ratio of asset balances to Tier 1 capital as of the end of each of the four
most recent quarters
For schedules that require the institutions to report information on serviced loans, the materiality threshold is
based on the asset balances associated with the BHC’s or IHC’s or SLHC’s owned portfolio. All data used to
determine materiality should be measured as of the close of business of the last calendar day of the period,
and assets included in a given portfolio are defined in the instructions for each schedule.
BHCs, IHCs, and SLHCs also have the option to complete the data schedules for immaterial portfolios. If the
firm does not complete the schedules, the Federal Reserve will assign losses to immaterial portfolios in a
manner consistent with the given scenario to produce supervisory estimates
New Reporters: New reporters must submit the FRY-14Q PPNR new reports template with data starting as-of
March 2009 on the for the five years preceding the first quarter that they are subject to reporting. New
reporters must also submit historical data, starting in January 2007for the previous five years, for the FR Y14Q retail schedules.
B. Exemptions
Category I standards apply to firms that qualify as U.S. GSIBs. Category II standards apply to firms with $700 billion or more
in assets, or firms with $75 billion or more in cross-jurisdictional activity and $100 billion or more in assets, that do not qualify
as U.S. GSIBs. Category III standards apply to firms with $250 billion or more in assets, or firms with $100 billion or more in
assets and at least $75 billion in (1) nonbank assets, (2) weighted short-term wholesale funding, or (3) off-balance sheet
exposure, that are not subject to Category I or II standards. Category IV standards apply to firms with $100 billion or more in
total consolidated assets that do not meet the criteria for Categories I, II or III.
2

BHCs, IHCs and SLHCs that do not meet the reporting criteria listed above are exempt from reporting.
Where to Submit the Reports
All BHCs, SLHCs and IHCs subject to these reporting requirements must submit completed reports electronically
via the Reporting Central submission application.
For requirements regarding the submission of qualitative supporting information, please see the Technical
Instructions and Supporting Documentation Instructions, in addition to instructions associated with each
schedule for which supporting documentation might be required.
When to Submit the Reports
BHCs, SLHCs and IHCs must file the FR Y-14Q schedules according to the appropriate time schedule described
below. All schedules will be due on or before the end of the submission date (unless that day falls on a weekend
or holiday (subject to timely filing provisions)).
Risk Factor
Schedules and
Sub-Worksheets

Firm
Category

Frequency

Data as-of-date

Submission due
to Federal Reserve

FR Y-14Q Filings
Securities
PPNR
Retail
Operational Risk
Supplemental
Retail FVO/HFS
Regulatory
Capital
Regulatory
Capital
Instruments
Balances
Wholesale Risk

Trading
Counterparty

All firms

All firms

Quarterly

Quarterly

Quarter-end

Fourth Quarter:
GMS as-of date
for all exposures
except Trading
FVO Loan Hedges
and Accrual Loan
Hedges, which
must be reported
as of calendar
quarter-end.
All Other:
Quarter-end

Seven days after the FR Y-9C
reporting schedule: Reported data
(47 calendar days after the
calendar quarter-end for March,
June, and September and 52
calendar days after the calendar
quarter-end for December).

Fourth Quarter – Trading and
Counterparty regular/unstressed
submission: 52 calendar days after
the notification date (notifying
respondents of the as-of-date) or
March 15, whichever comes earlier.
Unless the Board requires the
data to be provided over a
different weekly period, BHCs,
SLHCs, and IHCs may provide these
data as-of the most recent date that
corresponds to their weekly
internal risk reporting cycle as long
as it falls within the same calendar
week as the as-of-date.
Fourth quarter -- Counterparty
stressed GMS submission: April 5th

All other: 47 calendar days after the
calendar quarter-end (Seven days
after the FR Y-9C reporting
schedule).
Upon resubmission of a firm’s
capital plan – Counterparty
stressed GMS submission: as
required

If the submission date falls on a weekend or holiday, the data must be received on the first business day after the
weekend or holiday. No other extensions of time for submitting reports will be granted. Early submission,
including submission of schedules on a flow basis prior to the due date, aids the Federal Reserve in reviewing and
processing data and is encouraged.
New Reporters: Onboarding delays apply to institutions that have not previously submitted the FR Y-14 reports.
For the FR Y-14Q schedules, the filing deadline will be extended to (1) 90 days after the quarter-end for the first
two submissions and (2) 65 days after the quarter-end for the third and fourth submissions. Beginning with the
fifth submission, these respondents will be required to adhere to the standard reporting deadlines above.
How to Prepare the Reports:
A.
Applicability of GAAP
BHCs, IHCs and SLHCs are required to prepare and file the FR Y-14Q schedules in accordance with generally
accepted accounting principles (GAAP) and these instructions. The financial records of the BHCs, IHCs, and SLHCs
should be maintained in such a manner and scope to ensure the FR Y-14Q is prepared in accordance with these
instructions and reflects a fair presentation of the BHCs', IHCs’ and SLHCs’ financial condition and assessment of
performance under stressed scenarios.
In June 2016, the Financial Accounting Standards Board (FASB) issued accounting standards update (ASU) 201613 which introduced the current expected credit losses methodology (CECL) for estimating allowances for credit
losses and added Topic 326, Credit Losses, to the Accounting Standards Codification (ASC). The new credit losses
standard changes several aspects of existing U.S. GAAP. Firms must apply ASU 2016-13 for FR Y-14 reporting
purposes in accordance with the effective dates set forth in the ASU, ranging from the first quarter of 2019
through the fourth quarter of 2022. The reporting of information associated with ASU 2016-13 was fully phased
in and reflected on the reporting forms and instructions as-of the March 31, 2024 reporting date.
Institutions that have adopted CECL should refer to Regulation YY, 12 CFR part 252, regarding the requirement
to reflect ASU 2016-13 for a given stress test cycle.
Rules of Consolidation
B.
Please reference the FR Y-9C General Instructions for a discussion regarding the rules of consolidation.
C.
Technical Details
The following instructions apply generally to the FR Y-14Q schedules, unless otherwise specified. For further
information on the technical specifications for this report, please see the Technical Instructions.
•
Do not enter any information in gray highlighted or shaded cells, including those with embedded formulas.
Only non-shaded cells should be completed by institutions.
•
Ensure that any internal consistency checks are complete prior to submission.
•
Report dollar values in millions of US dollars (unless specified otherwise).

•
•
•
•

•

Dates should be entered in an YYYYMMDD format (unless specified otherwise).
Report negative numbers with a minus (-) sign.
Report data as an integer (unless specified otherwise)
An amount, zero or null should be entered for all items, except in those cases where other options such as
“not available” or “other” are specified. If information is not available or not applicable and no such options
are offered, the field should be left blank.
Report income and loss data on a monthly or quarterly basis, and not on a cumulative or year‐to‐date basis.

D. Other Instructional Guidance
BHCs, IHCs, and SLHCs should review the following published documents (in the order listed below) when
determining the precise definition to be used in completing the schedules. Where applicable, references to the FR Y9C have been provided in the instructions and templates noting associations between the reporting series.
1)
2)
3)

The FR Y-14A instructions;
The FR Y-14M instructions;
The latest available FR Y-9C instructions published on the Federal Reserve’s public web site: Federal
Reserve Board - Reporting Forms

E. Confidentiality
As these data will be collected as part of the supervisory process, they are subject to confidential treatment under
exemption 8 of the Freedom of Information Act. 5 U.S.C. 552(b)(8). In addition, commercial and financial
information contained in these information collections may be exempt from disclosure under Exemption 4.5 U.S.C.
552(b)(4). Disclosure determinations would be made on a case-by-case basis.
F. Legal Considerations for International Exposures
A BHC or IHC or SLHC is not required to report a particular data item if a foreign law prohibits the BHC or IHC or
SLHC from providing the information to the Federal Reserve. However, the Federal Reserve is authorized by law to
collect information from a BHC or IHC or SLHC regarding its exposures, including foreign exposures.
A BHC or IHC or SLHC must include with its data submission a legal analysis of the foreign law that prohibits
reporting the data to the Federal Reserve. The legal analysis must include, but is not limited to, a detailed
description of the law(s) prohibiting the reporting of the information to the Federal Reserve, a summary
description of the exposures omitted, any other information the BHC or IHC or SLHC deems relevant to justify
omitting the data, and any additional information required by the Federal Reserve.
G. Amended Reports
The Federal Reserve will require the filing of amended reports if previous submissions contain significant errors. In
addition, a reporting institution must file an amended report when it or the Federal Reserve discovers significant
errors or omissions subsequent to submission of a report. Failure to file amended reports on a timely basis may
subject the institution to supervisory action.
If resubmissions are required, institutions should contact the appropriate Reserve Bank.
H. Questions and Requests for Interpretations
BHCs, IHCs, and SLHCs should submit any questions or requests for interpretations by e-mail to their designated
Federal Reserve contact.
I. Attestation
For Bank Holding Companies Intermediate Holding Companies, and Savings and Loan Holding Companies that are

subject to supervision by the Federal Reserve’s Large Institution Supervision Committee,3 the Capital Assessments
and Stress Testing (FR Y-14A/Q/M) data submissions must be accompanied by an attestation signed by the chief
financial officer or an equivalent senior officer. By signing the attestation cover page, the authorized officer
acknowledges that any knowing and willful misrepresentation or omission of a material fact on this report
constitutes fraud in the inducement and may subject the officer to legal sanctions provided by 18 USC 1001 and
1007. Material weaknesses in internal controls or material errors or omissions in the data submitted must be
reported through the respondent’s designated Federal Reserve System contacts as they are identified.
The cover page for the FR Y-14A/Q/M attestations should be submitted as follows:
• FR Y-14A/Q (annual submission): the attestation associated with the annual submission (i.e., data reported
as of December 31, including the global market shock submission ) should be submitted on the last
submission date for those reports, typically April 5 of the following year.4
• FR Y-14M: for those firms that file the FR Y-14M reports, the three attestations for the three months of the
quarter will be due on one date, the final FR Y-14M submission date for those three intervening months.5
Note that one attestation page per monthly submission is still required.
• FR Y-14Q: the FRY14Q attestation for the three remaining quarters (Q1, Q2, and Q3) should be submitted
on the due date for the FR Y-14Q for that quarter.
A signed version of the attestation cover page and any supporting materials should be submitted electronically in
Intralinks One Agile Supervision Solution (OASiS) and tagged with the attestation submission type and applicable report
date. Respondents must maintain in their files a signed attestation cover page.
Definition of Commercially Available Credit Bureau Score:
For the purposes of the FR Y-14Q, a credit score is a numerical value or a categorization derived from a statistical
tool or modeling system that characterizes the credit risk of a borrower used by a person who makes or arranges a
loan to predict the likelihood of credit default. A credit bureau score is a credit score based solely on the
borrower’s credit history available through one of the three national credit reporting agencies (Equifax, Experian,
and TransUnion).
A commercially available credit bureau score is a credit bureau score which is available to all commercial lenders.
For example, FICO 08 and VantageScore 3.0 are commercially available credit scores, while internally developed
credit scores and custom scores tailored to a lender’s own portfolio and provided by third parties are not
commercially available credit scores.
For a commercially available credit bureau score to qualify for submission in this schedule, the Federal Reserve
must be able to obtain sufficient information from the credit score vendor to (a) determine whether the credit
score is empirically derived and demonstrably sound (b) evaluate the performance of the credit score and (c)
compare that performance to other commercially available credit bureau scores. The Federal Reserve reserves the
right to determine whether a credit score qualifies as a commercially available credit bureau score for the
purposes of this schedule.
Most Recent Capital Framework:
For all items and instructions related to regulatory capital, particularly where the “most recent capital framework”
3 http://www.federalreserve.gov/bankinforeg/large-institution-supervision.htm
4 For example, all of the FR Y-14Q schedules due 52 days after the as of date (typically mid-February), all of the FR Y-14A

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

is referenced, respondents should refer to 12 CFR parts 208, 217, and 225.

Schedule A – Retail

A.1 – International Auto Loan
This section provides general guidance and data definitions for the International Auto Loan
Worksheet. In this worksheet, include international auto loans as defined in the FR Y-9C,
Schedule HC-C, item 6.c and international auto leases as defined in the FR Y-9C, Schedule
HC-C, item 10.a. For Summary Variable line items #10 & #11 include all repossessed
international auto loans as defined in the FR Y-9C, Schedule HC-F, item 6. Include only
“managed” (securitized or non-securitized) loans, where “managed” refers to loans
originated by the BHC or IHC or SLHC, including securitized loans put back on the books due
to ASC Topics 860 and 810 (FAS 166/167). Do not include loans that were originated by a
third party and only serviced by the BHC or IHC or SLHC. Only include loans and leases held
for investment at amortized cost; do not include loans or leases held for sale or held for
investment and measured at fair value under the fair value option. Do not report data from
loans held in domestic office, but include loans held in foreign office, as defined by the FR Y9C. For the US Auto Loan Worksheet, see instructions for Worksheet 2.
Segment the portfolio along all combinations of the segment variables listed in Section A
below. There are three product type segments, three original industry standard credit
score or equivalent segments, six delinquency status segments, and four geography
segments; therefore, the portfolio must be divided into a total of 3*3*6*4 = 216 distinct
segments. Each segment should be identified by a unique eight-digit segment ID (variable
name: SEGMENT_ID) based on the segment ID positions and attribute codes listed in Table
A.1.a. For example, the segment containing new auto loans (product type segment “01”)
that had an origination FICO score or equivalent of greater than 620 (origination industry
standard credit score or equivalent “02”), are 120+ DPD (delinquency status segment “06”),
and where the borrowers reside in the Asia Pacific region (geography segment “04”) should
be identified by the segment ID “01020604”. When reporting the segment ID, do not drop
leading zeroes.
For each month in the required reporting period, report the summary variables listed below
in Section B for each of the 216 portfolio segments described above. First time filers must
submit all data for each month from January 2007 to the end of the current reporting
period; returning filers must submit all data for each month in the current reporting period.
Start each row of data with your BHC or IHC or SLHC name (Variable name: BHC_NAME),
your RSSD ID number (Variable name: RSSD_ID), the reporting month (Variable name:
REPORTING_MONTH), and the portfolio ID (Variable name: PORTFOLIO_ID) and segment ID
(variable name: SEGMENT_ID). Use the portfolio ID “IntAuto” for this worksheet. For each
row, populate the segment variables listed in Table A.1.a and the summary variables listed
in Table A.1.b. Provide all dollar amounts in millions.
Detailed instructions on how to submit the data will be provided separately.
Note: For Summary Variable line items (items 20-23) use the loan level parameters defined
in the most recent capital framework for all accounts in a specific segment and calculate the
account weighted average. Each month’s parameters need to be calculated specific to that
month.
If Basel data are not refreshed monthly, use the appropriate Basel data from the prior
quarter. For example, if the Basel data are not refreshed until the third month of a quarter,
use the Basel data for the prior quarter for the first two months of the next reporting
quarter.

A. Segment Variables
Segment the portfolio along the following segment variables as described above. For each
resulting segment, report the summary variables described in Section B.
1. Product type – Segment the portfolio into the following product types.
01 –New auto loans
02 –Used auto loans
03 –Auto leases
2. Original commercially available credit bureau score or equivalent –
Segment the portfolio by the credit score of the borrower at origination using a
commercially available credit bureau score (e.g. FICO Score, VantageScore, or another
qualifying credit score). If the underwriting decision was based on an internal score and
a commercially available credit bureau score was not available at origination, please
map this internal score to an industry standard credit score. Please provide supporting
documentation listing the credit score supplied or mapped to.
The ranges below should be used for loans for which the FICO was either the original
credit score used at origination or the score to which an internal credit score or
commercially available credit score was mapped.
01 - <=620
02 - >620
03 - N/A – Original credit score is missing or unknown
3. Delinquency status - Segment the portfolio into the following six delinquency statuses:
01 - Current: Accounts that are not past due (accruing and non-accruing) as of monthend.
02 - 1-29 days past due (DPD): Accounts that are 1 to 29 days past due (accruing and
non-accruing) as of month-end.
03 - 30-59 DPD: Accounts that are 30 to 59 days past due (accruing and non-accruing) as
of month-end.
04 - 60-89 DPD: Accounts that are 60 to 89 days past due (accruing and non-accruing) as
of month-end.
05 - 90-119 DPD: Accounts that are 90 to 119 days past due (accruing and non-accruing)
as of month-end.
06 - 120+ DPD: Accounts that are 120 or more days past due (accruing and nonaccruing) as of month-end.
4. Geography –Segment the portfolio into the following four geographical area
designations. The borrower’s current place of residency should be used to define the
region.
01 - United States and Canada
02 - EMEA—Europe, Middle East, and Africa
03 - LATAM—Latin America and Caribbean
04 - APAC—Asia Pacific
B. Summary Variables
For each month in the reporting period, report the following summary variables for each
segment described in Section A.
When reporting $ Vehicle Type (lines 5-8), vehicles should be classified for the purpose of
this schedule by body style; however, a luxury vehicle may include all body styles that meet
the qualification of a high cost vehicle that aspires to provide drivers with the peak of driving

comfort and performance. A luxury vehicle may be manufactured by a conventional
automobile manufacturer but still be considered a luxury vehicle if it meets the standards of
high price as compared to conventional vehicles and peak driving performance and comfort.
1. # Accounts – Total number of accounts on the book for the segment as of month-end.
2. $ Outstandings – Total unpaid principal balance for accounts on the book for the
segment reported as of month-end.
3. # New accounts – The total number of new accounts originated (or purchased) in the
given month for the segment as of month-end.
4. $ New accounts – The total dollar amount of new accounts originated (or purchased) in
the given month for the segment as of month-end.
5. $ Vehicle type car/van – The unpaid principal balance in the portfolio with vehicle type
classified as “car/van” for the segment as of month-end.
6. $ Vehicle type SUV/truck – The unpaid principal balance in the portfolio with vehicle
type classified as “SUV/truck” for the segment as of month-end.
7. $ Vehicle type sport/luxury/convertible – The unpaid principal balance in the
portfolio with vehicle type classified as “sport/luxury/convertible” for the segment as of
month-end.
8. $ Vehicle type unknown – The unpaid principal balance in the portfolio with vehicle
type classified as “unknown” for the segment as of month-end.
9. $ Repossession – The unpaid principal balance of loans still on the books whose
vehicles have been repossessed for the segment as of month-end. This field captures
the stock of repos.
10. $ Current month repossession – The unpaid principal balance of loans still on the
books whose vehicles were newly repossessed in the given month for the segment as of
month-end. This field captures the flow of repos in the current month, and should
include both active and charged-off loans.
11. $ Gross contractual charge-offs –The dollar amount of write-downs on loans in the
segment that were charged-off during the reporting month, except where the charge-off
arises from the bankruptcy of the borrower (see the variable $ Bankruptcy Charge-offs).
The amount reported here should be consistent with the amount reported on Schedule
HI-B, Part I, Column A of the FR Y-9C. For the Delinquency Status segment, categorize
charged-off loans by their delinquency status at charge-off. Charge-offs should be
performed per loss recognition policy consistent with the FFIEC Uniform Retail Credit
Classification and Account Management Policy.
12. $ Bankruptcy charge-offs – The dollar amount of write-downs on loans in the segment
that were charged-off due to bankruptcy during the reporting month. The amount
reported here should be consistent with the amount reported on Schedule HI-B, Part I,
Column A of the FR Y-9C. For the Delinquency Status segment, categorize charged-off
loans by their delinquency status at charge-off.
13. $ Recoveries – The dollar amount recovered during the reporting month on loans in
the segment that were previously charged-off, including recoveries on acquired

loans/portfolios. The amount reported here should be consistent with the amount
reported on Schedule HI-B, Part I, Column B of the FR Y-9C for the corresponding time
period. For the Delinquency Status segment, categorize charged-off loans by their
delinquency status at charge-off. Reversals of recoveries should be recorded as negative
recoveries.
14. $ Net charge-offs – The dollar amount of write-downs net on loans in the segment that
were charged-off during the reporting month, net of any recoveries in the reporting
month on loans in the segment that were previously charged-off. Generally, $ Net
Charge-offs should equal [$ Gross Contractual Charge-offs + $Bankruptcy Charge-offs —
$ Recoveries].
15. Adjustment factor to reconcile $ gross contractual charge-offs to $ net charge-offs
If it is not the case that $ net charge-offs equals [$ gross contractual charge-offs + $
bankruptcy charge-offs - $ recoveries], provide the value of $ net charge-offs minus [$
gross contractual charge-offs + $ bankruptcy charge-offs - $ recoveries] in this variable.
As a separate document included in the submission, provide an explanation for such a
difference (for example, fraud losses are also included in the BHC’s or IHC’s or SLHC’s $
net charge-offs variable). If the adjustment factor variable represents more than one
factor leading to the difference, provide a separate breakout of the multiple factors.
16. $ Ever 30DPD in the last 12 months – The total unpaid principal balance for the
segment as of month-end that was 30 or more days past due at any given time in the
twelve months ending in the reference month.
17. $ Ever 60DPD in the last 12 months – The total unpaid principal balance for the
segment as of month-end that was 60 or more days past due at any given time in the
twelve months ending in the reference month.
18. Projected value – Total projected value of lease at termination. Only calculated for
leased vehicles.
19. Actual sale proceeds – Sales proceeds from terminated leases. Only calculated for
leased vehicles.
20. Probability of Default (PD) - Report the average Probability of Default (PD) as defined
in the most recent capital framework for accounts within the segment. More specifically,
use the PD associated with each account’s corresponding segment and then calculate the
account weighted average PD of all the accounts in this specific Y-14Q segment. Note:
Applicable only to the advanced approaches reporting banks. A one in ten probability of
default should be reported as 0.1.
21. Loss Given Default (LGD) - Report the Loss Given Default (LGD) as defined in the most
recent capital framework for accounts within the segment. More specifically, use the LGD
associated with each account’s corresponding segment and then calculate the account
weighted average LGD of all the accounts in this specific Y-14Q segment. Note: Applicable
only to the advanced approaches reporting banks. A ninety percent loss given default
should be reported as 0.9.
22. Expected Loss Given Default (ELGD) - Report the Expected Loss Given Default (ELGD)
as defined in the most recent capital framework parameter for accounts within the
segment. More specifically, use the ELGD associated with each account’s corresponding
segment and then calculate the account weighted average ELGD of all the accounts in this
specific Y-14Q segment. Missing or unavailable values should be reported as null. Note:

Applicable only to the advanced approaches reporting banks. A ninety percent expected
loss given default should be reported as 0.9.
23. Risk-Weighted Asset (RWA) - Report the aggregate dollar Risk Weighted Asset (RWA)
for accounts within the segment as defined in the most recent capital framework. More
specifically, calculate the RWA associated with each account based on the IRB Risk-Based
Capital Formula and then calculate the account weighted average RWA of all the
accounts in this specific Y-14Q segment. Note: Applicable only to banks subject to the
advanced approaches rule. This item is required for BHC or IHC or SLHC-owned loans
only.
24. Weighted Average Life of Loans – The Weighted Average Life of Loans should reflect
the current position, the impact of new business activity, as well as the impact of
behavioral assumptions such as prepayments or defaults, based on the expected
remaining lives, inclusive of behavioral assumptions as of month-end. It should reflect
the weighted average of time to principal actual repayment (as modeled) for all positions
in the segment, rounded to the nearest monthly term.

A.2 – US Auto Loan
This section provides general guidance and data definitions for the US Auto Loan
Worksheet. For the International Auto Loan Worksheet, see the instructions for Worksheet
1. In this worksheet, include all domestic auto loans as defined in the FR Y-9C, Schedule
HC-C, item 6.c and domestic auto leases as defined in the FR Y-9C, Schedule HC-C, item
10.a. For Summary Variable line items 10 & 11 include all repossessed auto loans as
defined in the FR Y-9C, Schedule HC-F, item 6. Include only “managed” (securitized or nonsecuritized) loans, where “managed” refers to loans originated by the BHC or IHC or SLHC,
including securitized loans put back on the books due to FAS 166/167 (ASC Topics 860 and
810). Do not include loans that were originated by a third party and only serviced by the
BHC or IHC or SLHC. Only include loans and leases held for investment at amortized cost;
do not include loans or leases held for sale or held for investment and measured at fair
value under the fair value option.
Segment the portfolio along all combinations of the segment variables listed in Section A
below. There are three product type segments, six age segments, four original LTV segments,
six original industry standard credit score or equivalent segments, six seven geography
segments, and five delinquency status segments; therefore, the portfolio must be divided into
a total of 3*6*4*6*76*5 = 12,96015,120 distinct segments. Each segment should be
identified by a unique twelve-digit segment ID (variable name: SEGMENT_ID) based on the
segment ID positions and attribute codes listed in Table A.2.a. For example, the segment
containing new auto loans (product type segment “01”) that are greater than five years old
(age segment “01”), had an origination LTV of greater than 120 (original LTV segment “03”),
had an origination FICO score or equivalent of greater than 720 (original industry standard
credit score or equivalent segment “04”), where the borrowers reside in Region 3
(geography segment “03”), and that are 120+ DPD (delinquency status segment “05”) should
be identified by the segment ID “010103040305”. When reporting the segment ID, do not
drop leading zeroes.
For each month in the required reporting period, report the summary variables listed below
in Section B for each of the 10,80015,120 portfolio segments described above. First time
filers must submit all data for each month from January 2007 to the end of the current
reporting period; returning filers must submit all data for each month in the current
reporting period.
Start each row of data with your BHC or IHC or SLHC name (Variable name: BHC_NAME),
your RSSD ID number (Variable name: RSSD_ID), the reporting month (Variable name:
REPORTING_MONTH), and the portfolio ID (Variable name: PORTFOLIO_ID). Use the
portfolio ID “Auto” for your Portfolio ID within this worksheet. For each row, populate the
segment variables listed in Table A.2.a and the summary variables listed in Table A.2.b.
Provide all dollar amounts in millions.
Detailed instructions on how to submit the data will be provided separately.
Note: For Summary Variable line items (items 28-31) related to the most recent capital
framework use the loan level parameters for all accounts in a specific segment and calculate
the account weighted average. Each month’s parameters need to be calculated specific to
that month.
If Basel data are not refreshed monthly, use the appropriate Basel data from the prior
quarter. For example, if the Basel data are not refreshed until the third month of a quarter,
use the Basel data for the prior quarter for the first two months of the next reporting
quarter.

A. Segment Variables
Segment the portfolio along the following segment variables as described above. For each
resulting segment, report the summary variables described in Section B.
1. Product type - Segment the portfolio into the following product types:
01 –New auto loans
02 –Used auto loans
03 –Auto leases
2. Age – Refers to the time that has elapsed since the loan was originated. If there were
multiple disbursements tied to an original then use the time since the first
disbursement. There are six possible ages to report:
01 - 5 years <= Age
02 - 4 years <= Age < 5 years
03 - 3 years <= Age < 4 years
04 - 2 years <= Age < 3 years
05 - 1 year <= Age < 2 years
06 - Age < 1 year
3. Original LTV - Segment the portfolio into the loan to value ratio at origination
(calculated using the wholesale price of the vehicle). Please round any LTV ratios up to
the next integer (LTV 90.01-90.99 to 91). Please break into the following segments:
01 - <= 90
02 - 91 – 120
03 - > 120
04 - N/A – Original LTV is missing or unknown
4. Original commercially available credit bureau score or equivalent –
Segment the portfolio by the credit score of the borrower at origination using a
commercially available credit bureau score (e.g. FICO Score, VantageScore, or another
qualifying credit score). If the underwriting decision was based on an internal score and
a commercially available credit bureau score was not available at origination, please
map this internal score to an industry standard credit score. Please provide supporting
documentation listing the credit score supplied or mapped to.
The ranges below should be used for loans for which the FICO was either the original
credit score used at origination or the score to which an internal credit score or
commercially available credit score was mapped.
00 - <=560
01 - >560 and <= 620
02 - > 620 and <= 660
03 - > 660 and <= 720
04 - > 720
05 - N/A — Original credit score is missing or unknown
5. Geography - Segment the portfolio into the following six seven geographical area
designations. The primary borrower’s current place of residence should be used to
define the region.
01 - Region 1: California, Nevada, Florida, Arizona
02 - Region 2: Rhode Island, South Carolina, Oregon, Michigan, Indiana, Kentucky,
Georgia, Ohio, Illinois
03 - Region 3: Washington D.C., Mississippi, North Carolina, New Jersey, Tennessee,
Missouri, West Virginia, Connecticut, Idaho, Pennsylvania, Washington, Alabama
04 - Region 4: Delaware, Massachusetts, New York, Colorado, New Mexico, Texas

05 - Region 5: Alaska, Louisiana, Wisconsin, Arkansas, Maine, Maryland, Utah, Montana,
Minnesota, Oklahoma, Iowa, Virginia, Wyoming, Kansas, Hawaii
06 - Region 6: Vermont, New Hampshire, Nebraska, South Dakota, North Dakota
07 – Region 7: Other
6. Delinquency status - Segment the portfolio into the following five delinquency
statuses:
01 - Current + 1-29 DPD: Accounts that are not past due (accruing and non-accruing) or
are 1-29 DPD (accruing and non-accruing) as of month-end.
02 - 30-59 DPD: Accounts that are 30 to 59 days past due (accruing and non-accruing)
as of month-end.
03 - 60-89 DPD: Accounts that are 60 to 89 days past due (accruing and non-accruing)
as of month-end.
04 - 90-119 DPD: Accounts that are 90 to 119 days past due (accruing and nonaccruing) as of month-end.
05 - 120+ DPD: Accounts that are 120 or more days past due (accruing and nonaccruing) as of month-end.
B. Summary Variables
For each month in the reporting period, report the following summary variables for
each segment described in Section A.
When reporting $ Vehicle Type (lines 6-9), vehicles should be classified for the purpose
of this schedule by body style; however, a luxury vehicle may include all body styles that
meet the qualification of a high cost vehicle that aspires to provide drivers with the peak
of driving comfort and performance. A luxury vehicle may be manufactured by a
conventional automobile manufacturer but still be considered a luxury vehicle if it
meets the standards of high price as compared to conventional vehicles and peak
driving performance and comfort.
1. # Accounts – Total number of accounts on the book for the segment as of month-end.
2. $ Outstandings – Total unpaid principal balance for accounts on the book for the
segment as of month-end.
3. # New accounts – The total number of new accounts originated (or purchased) in the
given month for the segment as of month-end. The BHC or IHC or SLHC should follow
its standard practice for assigning date of origination.
4. $ New accounts – The total dollar amount of new accounts originated (or purchased) in
the given month for the segment as of month-end. The BHC or IHC or SLHC should
follow its standard practice for assigning date of origination.
5. Interest rate – The average annual percentage rate for accounts on the book for the
segment as of month-end. In making this calculation, report the purchase APR unless
the account is in default or workout. If the account is in default, then use the default
APR. If the account is in a workout program (temporary or permanent), use the
workout APR. Workout programs are programs to alleviate the temporary payment
burden of the borrowers so that they don’t go into default. Loan Modification (a
permanent change in one or more of the terms of a Borrower's loan, allows the loan to
be reinstated, and results in a payment the Borrower can afford), loss mitigation, and
loan re-negotiation are some examples of workout programs.
6. $ Vehicle type car/van – The unpaid principal balance in the portfolio with vehicle type
classified as “Car/Van” for the segment as of month-end.

7. $ Vehicle type SUV/truck – The unpaid principal balance in the portfolio with vehicle
type classified as “SUV/Truck” for the segment as of month-end.
8. $ Vehicle type sport/luxury/convertible – The unpaid principal balance in the
portfolio with vehicle type classified as “Sport/Luxury/Convertible” for the segment as
of month-end.
9. $ Vehicle type unknown – The unpaid principal balance in the portfolio with vehicle
type classified as “Unknown” for the segment as of month-end.
10. $ Repossession – The unpaid principal balance of loans still on the books whose
vehicles have been repossessed for the segment as of month-end. This field captures
the stock of repos.
11. $ Current Month Repossession – The unpaid principal balance of loans still on the
books whose vehicles were newly repossessed in the given month for the segment as of
month-end. This field captures the flow of repos in the current month, and should
include both active and charged-off loans.
12. $ Gross contractual charge-offs – The dollar amount of write-downs on loans in the
segment that were charged-off during the reporting month, except where the charge-off
arises from the bankruptcy of the borrower (see the variable $ Bankruptcy Charge-offs).
The amount reported here should be consistent with the amount reported on Schedule
HI-B, Part I, Column A of the FR Y-9C. For the Delinquency Status segment, categorize
charged-off loans by their delinquency status at charge-off. Charge-offs should be
performed per loss recognition policy consistent with the FFIEC Uniform Retail Credit
Classification and Account Management Policy.
13. $ Bankruptcy charge-offs – The dollar amount of write-downs on loans in the segment
that were charged-off due to bankruptcy during the reporting month. The amount
reported here should be consistent with the amount reported on Schedule HI-B, Part I,
Column A of the FR Y-9C. For the Delinquency Status segment, categorize charged-off
loans by their delinquency status at charge-off.
14. $ Recoveries – The dollar amount recovered during the reporting month on loans in
the segment that were previously charged-off, including recoveries on acquired
loans/portfolios. The amount reported here should be consistent with the amount
reported on Schedule HI-B, Part I, Column B of the FR Y-9C for the corresponding time
period. For the Delinquency Status segment, categorize charged-off loans by their
delinquency status at charge-off. Reversals of recoveries should be recorded as negative
recoveries.
15. $ Net charge-offs – The dollar amount of write-downs on loans in the segment that
were charged-off during the reporting month, net of any recoveries in the reporting
month on loans in the segment that were previously charged-off. Generally, $ Net
Charge-offs should equal [$ Gross Contractual Charge-offs + $Bankruptcy Charge-offs —
$ Recoveries].
16. Adjustment factor to reconcile $ gross contractual charge-offs to $ net charge-offs
– If it is not the case that $ Net Charge-offs equals [$ Gross Contractual Charge-offs + $
Bankruptcy Charge-offs -$ Recoveries], provide the value of $ Net Charge-offs minus [$
Gross Contractual Charge-offs + $ Bankruptcy Charge-offs - $ Recoveries] in this
variable. As a separate document included in your submission, provide an explanation
for such a difference (for example, fraud losses are also included in your BHC’s or IHC’s

or SLHC’s $ Net Charge-offs variable). If the adjustment factor variable represents more
than one factor leading to the difference, provide a separate breakout of the multiple
factors.
17. $ Ever 30DPD in the last 12 months – The total unpaid principal balance for the
segment as of month-end that was 30 or more days past due at any given time in the
twelve months ending in the reference month.
18. $ Ever 60DPD in the last 12 months – The total Unpaid Principal Balance for the
segment as of month-end that was 60 or more days past due at any given time in the
twelve months ending in the reference month.
19. Projected value – Total projected market value of lease at termination. Only calculated
for leased vehicles.
20. Actual sale proceeds – Sales proceeds from terminated leases. Only calculated for
leased vehicles.
21. Original term < = 48 months – The total unpaid principal balance for accounts on the
book for the segment as of month-end that had an original term of 48 months or less.
22. Original term 49-60 months – The total unpaid principal balance for accounts on the
book for the segment as of month-end that had an original term of 49-60 months.
23. Original term 61-72 months – The total unpaid principal balance for accounts on the
book for the segment as of month-end that had an original term of 61-72 months.
24. Original term >72 months – The total unpaid principal balance for accounts on the
book for the segment as of month-end that had an original term of greater than 72
months.
25. $ Origination channel (direct) – The total unpaid principal balance for accounts on the
book for the segment as of month-end that were originated through direct channels (i.e.,
a chartered bank, a non- bank subsidiary).
26. $ Loss mitigation – The total unpaid principal balance for accounts on the book for the
segment as of month-end that are currently in a loss mitigation program. Loss
mitigation programs are broadly defined to include any program that eases the credit
terms to an impaired borrower for purposes of mitigating loan losses. Examples of loss
mitigation programs include match pay, temporary mitigation programs lasting up to 12
months or permanent mitigation programs lasting more than one year.
27. $ Joint application – The total unpaid principal balance for accounts on the book for
the segment as of month-end that were originated with a co-applicant.
28. Probability of Default (PD) - Report the average Probability of Default (PD) as defined
in the most recent capital framework for accounts within the segment. More specifically,
use the PD associated with each account’s corresponding segment and then calculate the
account weighted average PD of all the accounts in this specific Y-14Q segment. Note:
Applicable only to the advanced approaches reporting banks. A one in ten probability of
default should be reported as 0.1.
29. Loss Given Default (LGD) - Report the Loss Given Default (LGD) as defined in the most
recent capital framework for accounts within the segment. More specifically, use the LGD
associated with each account’s corresponding segment and then calculate the account

weighted average LGD of all the accounts in this specific Y-14Q segment. Note: Applicable
only to the advanced approaches reporting banks. A ninety percent loss given default
should be reported as 0.9.
30. Expected Loss Given Default (ELGD) - Report the Expected Loss Given Default (ELGD)
parameter as defined in the most recent capital framework for accounts within the
segment. More specifically, use the ELGD associated with each account’s corresponding
segment and then calculate the account weighted average ELGD of all the accounts in this
specific Y-14Q segment. Missing or unavailable values should be reported as null. Note:
Applicable only to the advanced approaches reporting banks. A ninety percent expected
loss given default should be reported as 0.9.
31. Risk-Weighted Asset (RWA) - Report the aggregate dollar Risk Weighted Asset (RWA)
for accounts within the segment as defined in the most recent capital framework. More
specifically, calculate the RWA associated with each account based on the IRB Risk-Based
Capital Formula and then calculate the account weighted average RWA of all the
accounts in this specific Y-14Q segment. Note: Applicable only to banks subject to the
advanced approaches rule. This item is required for BHC or IHC or SLHC-owned loans
only.
32. $ Unpaid Principal Balance at Charge-off – The total unpaid principal balance of loans
in the segment that were charged-off (either partially or fully) during the reporting
month and had not been partially charged-off in a prior reporting month. Report the
unpaid principal balance at the time of the charge-off. Do not include interest and fees.
For the Delinquency Status segment, categorize charged-off loans by their delinquency
status at charge-off.
33. Percent Loss Severity (3 month Lagged) – Report the total loss net of all recoveries as
a percent of the unpaid principal balance (UPB) for all accounts in the segment that were
charged-off for the first time in the third month prior to the current reporting month. Do
not include losses or recoveries on loans charged-off for the first time in later months.
For the Delinquency Status segment, categorize loans by their delinquency status at the
initial charge-off.
34. Weighted Average Life of Loans – The Weighted Average Life of Loans should reflect
the current position, the impact of new business activity, as well as the impact of
behavioral assumptions such as prepayments or defaults, based on the expected
remaining lives, inclusive of behavioral assumptions as of month-end. It should reflect
the weighted average of time to principal actual repayment (as modeled) for all positions
in the segment, rounded to the nearest monthly term.

A.3 – International Credit Card
This section provides general guidance, data definitions and instructions for the
International Card Worksheet. In this worksheet, include all international consumer credit
and charge card loans as defined in the FR Y-9C, Schedule HC-C, items 6.a and 6.d.
international corporate and SME card loans as defined in the FR Y-9C, Schedule HC-C, item
4.a and 4.b. Only include loans and leases held for investment at amortized cost; do not
include loans or leases held for sale or held for investment and measured at fair value under
the fair value option. Do not report data from loans held in domestic office, but include loans
held in foreign office, as defined by the FR Y-9C.
Segment the portfolio along all combinations of the segment variables listed in Section A
below. There are three product type segments, two age segments, four geography
segments, five delinquency status segments, and three original industry standard credit
score or equivalent segments; therefore, the portfolio must be divided into a total of
3*2*4*5*3 = 360 distinct segments. Each segment should be identified by a unique ten-digit
segment ID (variable name: SEGMENT_ID) based on the segment ID positions and attribute
codes listed in Table A.3.a. For example, the segment containing bank cards (product type
segment “01”) that are greater than two years old (age segment “02”), made to borrowers
residing in the Asia Pacific region (geography segment “04”), are 120+ DPD (delinquency
status segment “05”), and had an original FICO score or equivalent of greater than 620
(original industry standard credit score or equivalent segment “02”) should be identified by
the segment ID “0102040502”. When reporting the segment ID, do not drop leading zeroes.
For each month in the required reporting period, report the summary variables listed below
in Section B for each of the 360 portfolio segments described above. First time filers must
submit all data for each month from January 2007 to the end of the current reporting
period; returning filers must submit all data for each month in the current reporting period.
Start each row of data with your BHC or IHC or SLHC name (Variable name: BHC_NAME),
your RSSD ID number (Variable name: RSSD_ID), the reporting month (Variable name:
REPORTING_MONTH), the portfolio ID (Variable name: PORTFOLIO_ID) and segment ID
(variable name: SEGMENT_ID). Use the portfolio ID “IntCard” for this worksheet. For each
row, populate the segment variables listed in Table A.3.a and the summary variables listed
in Table A.3.b. Please provide all dollar amounts in millions.
Detailed instructions on how to submit the data will be provided separately.
A. Segment Variables
Segment the portfolio along the following segment variables as described above. For each
resulting segment, report the summary variables described in Section B.
1. Product type – Segment the portfolio into the following three product types:
01 - Bank Card - Bank cards are regular general purpose credit cards that can be used at
a wide variety of merchants, including any who accept MasterCard, Visa, American
Express or Discover credit cards. Include affinity and co-brand cards in this
category, and student cards if applicable. This product type also includes private
label or propriety credit cards, which are tied to the retailer issuing the card and
can only be used in that retailer’s stores. Include oil & gas cards in this loan type.
02 - Charge Card - Charge cards are consumer credit cards for which the balance is
repaid in full each billing cycle.
03 –Corporate, SME, and Business cards - Corporate cards are employer-sponsored
credit cards for use by a company’s employees and SME and Business cards are
credit card accounts where the loan is underwritten with the sole proprietor or
primary business owner as an applicant. Corporate, SME and Business cards only

include cards where there is any individual liability associated with the sub-lines or
the account is delinquency managed or scored. Also include cards where the
account is delinquency managed or scored and performance is reported to the
credit bureaus; corporate and SME cards do not include loans for which a
commercially-graded corporation is ultimately responsible for repayment of credit
losses with no reporting to credit bureaus.
2. Age – Age refers to the amount of time that has elapsed since the account was
originated. There are two possible ages to report:
01 - <= Two years old
02 - > Two years old
3. Geography – Segment the portfolio into the following four geographical area
designations. The primary borrower’s current place of residency should be used to
define the region.
01 - Region 1: United States and Canada
02 - Region 2: EMEA — Europe, Middle East, and Africa
03 - Region 3: LATAM — Latin America and Caribbean
04 - Region 4: APAC — Asia Pacific
4. Delinquency status – Segment the portfolio into the following five delinquency
statuses:
01 - Current and 1 - 29 days past due (DPD): Accounts that are not past due (accruing
and non-accruing) as of month-end and accounts that are 1 to 29 days past due
(accruing and non-accruing) as of month-end.
02 - 30 - 59 DPD: Accounts that are 30 to 59 days past due (accruing and non-accruing)
as of month-end.
03 - 60 - 89 DPD: Accounts that are 60 to 89 days past due (accruing and non-accruing)
as of month-end.
04 - 90 - 119 DPD: Accounts that are 90 to 119 days past due (accruing and nonaccruing) as of month-end.
05 -120+ DPD: Accounts that are 120 or more days past due (accruing and nonaccruing) as of month-end.
5. Original commercially available credit bureau score or equivalent –
Segment the portfolio by the credit score of the borrower at origination using a
commercially available credit bureau score (e.g. FICO Score, VantageScore, or another
qualifying credit score). If the underwriting decision was based on an internal score and
a commercially available credit bureau score was not available at origination, please
map this internal score to an industry standard credit score. Please provide supporting
documentation listing the credit score supplied or mapped to.
The ranges below should be used for loans for which the FICO was either the original
credit score used at origination or the to which an internal credit score or commercially
available credit score was mapped.
01 - <= 620
02 - > 620
03 - N/A – Original credit score is missing or unknown
B. Summary Variables
For each month in the reporting period, report the following summary variables for each
segment described in Section A.
1. # Accounts – Total number of accounts on the book for the segment as of month-end.

2. $ Receivables – Total receivables for accounts on the book for the segment as of monthend.
3. $ Unpaid principal balance – Total Unpaid Principal Balance (UPB) on the book for the
segment as of month-end. Unlike receivables, total UPB should be net of any interest
and fees owed by the borrower.
4. $ Commitments – The total dollar amount of credit lines on the book for the segment as
of month- end (include drawn and undrawn credit lines). The internal automated limit
(shadow limit) should be used when there is no contractual limit.
5. # New accounts – The total number of new accounts originated (or purchased) in the
given month for the segment as of month-end.
6. $ New commitments – The total dollar amount of new commitments on accounts
originated (or purchased) in the given month for the segment as of month-end. If
unknown for some accounts due to an acquisition or a merger, report the credit line at
acquisition.
7. $ Gross contractual charge-offs – The dollar amount of write-downs on loans in the
segment that were charged-off during the reporting month, except where the charge-off
arises from the bankruptcy of the borrower (see the variable $ Bankruptcy Charge-offs).
Also include write-downs to fair value on loans transferred to the held-for-sale account
during the reporting month. The amount reported here should be consistent with the
amount reported on Schedule HI-B, Part I, Column A of the FR Y-9C. For the
Delinquency Status segment, categorize charged-off loans by their delinquency status at
charge-off.
8. $ Bankruptcy charge-offs – The dollar amount of write-downs on loans in the segment
that were charged-off due to bankruptcy during the reporting month. The amount
reported here should be consistent with the amount reported on Schedule HI-B, Part I,
Column A of the FR Y-9C. For the Delinquency Status segment, categorize charged-off
loans by their delinquency status at charge-off.
9. $ Recoveries – The dollar amount recovered during the reporting month on loans in the
segment that were previously charged-off. The amount reported here should be
consistent with the amount reported on Schedule HI-B, Part I, Column B of the FR Y-9C.
For the Delinquency Status segment, categorize charged-off loans by their delinquency
status at charge-off. Reversals of recoveries should be recorded as negative recoveries.
10. # Accounts charged-off – The total number of accounts which experienced a charge-off
(contractual or bankruptcy) in the reference month. For the delinquency status
segmentation, categorize charge-offs by delinquency status at charge-off.
11. $ Net charge-offs – The dollar amount of write-downs net on loans in the segment that
were charged-off during the reporting month, net of any recoveries in the reporting
month on loans in the segment that were previously charged-off. Generally, $ Net
Charge-offs should equal [$ Gross Contractual Charge-offs + $Bankruptcy Charge-offs —
$ Recoveries].
12. Adjustment factor to reconcile $ gross contractual charge-offs to $ net charge-offs
– If it is not the case that $ Net Charge-offs equals [$ Gross Contractual Charge-offs + $
Bankruptcy Charge-offs — $ Recoveries], provide the value of $ Net Charge-offs minus [$
Gross Contractual Charge-offs + $ Bankruptcy Charge-offs — $ Recoveries] in this

variable, and separately provide an explanation for the difference. In a separate
document included in the submission, provide an explanation for such a difference (for
example, fraud losses are also included in the reporting BHC’s or IHC’s or SLHC’s $ Net
Charge-offs variable). If the adjustment factor variable represents more than one factor
leading to the difference, provide a separate breakout of the multiple factors.
13. $ O/S for accounts that were 30+ DPD in last 24 months – The total receivables for
the segment as of month-end that was 30 or more days past due at any given time in the
past 24 months ending in the reference month. Exclude charged-off accounts when
making this calculation.
14. # Accounts that were 30+ DPD in last 24 months – The total number of accounts for
the segment as of month-end that were 30 or more days past due at any given time in
the past 24 months ending in the reference month. Exclude charged-off accounts when
making this calculation.
15. Weighted Average Life of Loans – The Weighted Average Life of Loans should reflect
the current position, the impact of new business activity, as well as the impact of
behavioral assumptions such as prepayments or defaults, based on the expected
remaining lives, inclusive of behavioral assumptions as of month-end. It should reflect
the weighted average of time to principal actual repayment (as modeled) for all positions
in the segment, rounded to the nearest monthly term.

A.4 – International Home Equity
This section provides general guidance and data definitions for the International Home
Equity Worksheet. In this worksheet, include all international home equity loans secured by
real estate as defined in the FR Y-9C, Schedule HC-C, item 1, that meet the loan criteria of
item 1.c.1 and 1.c.2.b. Note that this includes international first lien and second lien home
equity lines. Only include loans and leases held for investment at amortized cost; do not
include loans or leases held for sale or held for investment and measured at fair value
under the fair value option. Do not report data from loans held in domestic office, but
include loans held in foreign office, as defined by the FR Y-9C. For international first lien
mortgages, see instructions for Worksheet 5.
Segment the portfolio along all combinations of the segment variables listed in Section A
below. There are two product type segments, three origination industry standard credit
score or equivalent segments, four geography segments, two age segments, two
origination LTV segments, and five delinquency status segments; therefore, the portfolio
must be divided into a total of 2*3*4*2*2*5 = 480 distinct segments. Each segment
should be identified by a unique twelve-digit segment ID (variable name: SEGMENT_ID)
based on the segment ID positions and attribute codes listed in Table A.4.a. For example,
the segment containing HELOCs (product type segment “02”) that had an origination FICO
score or equivalent of greater than 660 (original industry standard credit score or
equivalent segment “02”), where the borrowers reside in the Asia Pacific region
(geography segment “04”), are greater than three years old (age segment “02”), had an
origination LTV of less than 80 percent (original LTV segment “01”), and are 180+ DPD
(delinquency status segment “05”) should be identified by the segment ID
“020204020105”. When reporting the segment ID, do not drop leading zeroes.
For each month in the required reporting period, report the summary variables listed below
in Section B for each of the 480 portfolio segments. First time filers must submit all data for
each month from January 2007 to the end of the current reporting period; returning filers
must submit all data for each month in the current reporting period only. BHCs, IHCs, and
SLHCs should only include owned loans, exclude loans serviced for other investors.
Start each row of data with your BHC or IHC or SLHC name (Variable name: BHC_NAME),
your RSSD ID number (Variable name: RSSD_ID), the reporting month (Variable name:
REPORTING_MONTH), the portfolio ID (Variable name: PORTFOLIO_ID) and segment ID
(variable name: SEGMENT_ID). Use the portfolio ID “IntHE" for this worksheet. For each
row, populate the segment variables listed in Table A.4.a and the summary variables listed
in Table A.4.b. Please provide all dollar amounts in millions.
Detailed instructions on how to submit the data will be provided separately.
A. Segment Variables
Segment the portfolio along the following segment variables as described above. For each
resulting segment, report the summary variables described in Section B.
1. Product type – Segment the portfolio into product types based on specific features of
the loan. The portfolio should be segmented into two product types:
01 - HELOAN
02 - HELOC
2. Original commercially available credit bureau score or equivalent –
Segment the portfolio by the credit score of the borrower at origination using a
commercially available credit bureau score (e.g. FICO Score, VantageScore, or another
qualifying credit score). If the underwriting decision was based on an internal score and

a commercially available credit bureau score was not available at origination, please
map this internal score to an industry standard credit score. Please provide supporting
documentation listing the credit score supplied or mapped to.
The ranges below should be used for loans for which the FICO was either the original
credit score used at origination or the score to which an internal credit score or
commercially available credit score was mapped.
01 - <= 660
02 - > 660
03 - N/A—Original credit score is missing or unknown
3. Geography – Report the region in which the property is located; divide the portfolio
into the following four geographical area designations:
01 - Region 1: United States and Canada
02 - Region 2: EMEA—Europe, Middle East, and Africa
03 - Region 3: LATAM—Latin America and Caribbean
04 - Region 4: APAC—Asia-Pacific
4. Age – Age refers to the amount of time that has elapsed since the account was
originated. There are two possible ages to report:
01 - <= Three years old
02 - > Three years old
5. Original LTV (or CLTV for 2nds) – The original combined loan-to-value ratio is the
original amount of the loan or line, in addition to any senior liens, divided by the
property value at the time of origination. Divide the portfolio as follows:
01 - < 80
02 - >=80
6. Delinquency status –Divide the portfolio into the following five delinquency statuses:
01 - Current & 1-29 days past due (DPD): Accounts that are not past due (accruing and
non- accruing) or are 1-29 DPD (accruing and non-accruing) as of month-end.
02 - 30-89 DPD: Accounts that are 30 to 89 days past due (accruing and non-accruing)
as of month-end.
03 - 90-119 DPD: Accounts that are 90 to 119 days past due (accruing and nonaccruing) as of month-end.
04 - 120-179 DPD: Accounts that are 120 to 179 days past due (accruing and nonaccruing) as of month-end.
05 - 180+ DPD: Accounts that are 180 or more days past due (accruing and nonaccruing) as of month-end.
B. Summary Variables
For each month in the reporting period, report the following summary variables for each
segment described in Section A.
1. # Accounts – Total number of accounts on the book for the segment as of month-end.
2. $ Outstandings – Total principal amount outstanding as of the end of the month. This
should be reported as unpaid principal balance (UPB) gross of any charge-offs. In other
words, the $ outstanding should not reflect any accounting based write-downs and
should only be reduced to zero when the loan has been liquidated – either paid in full,
charged off, or other real estate owned (OREO) sold.
3. $ Commitment (HELOC only) – The total dollar amount of HELOC credit lines on the
book for the segment as of month-end. If there is no credit limit on certain accounts,

report the purchase or shadow limit. A shadow limit is defined as an internal BHC or IHC
or SLHC credit limit metric used for line management for lines that do not have a
published credit limit. Report this variable only for HELOC products.
4. # New accounts – The total number of new accounts originated (or purchased) in the
given month for the segment as of month-end.
5. $ New accounts – The total dollar amount of new accounts originated (or purchased) in
the given month for the segment as of month-end.
6. $ New commitments (HELOC only) – The total dollar amount of new HELOC credit
lines booked on the system in the reporting month. Report this variable only for HELOC
products.
7. $ Commitment increases (HELOC only) – The dollar amount increase on existing
HELOC credit lines in the reporting-month. Report this variable only for HELOC
products.
8. $ Commitment decreases (HELOC only) – The dollar amount decrease on existing
HELOC credit lines in the reporting-month. Report this variable only for HELOC
products.
9. $ Gross contractual charge-offs – The dollar amount of write-downs on loans in the
segment that were charged-off during the reporting month, except where the charge-off
arises from the bankruptcy of the borrower (see the variable $ Bankruptcy Charge-offs).
Also include write-downs to fair value on loans transferred to the held-for-sale account
during the reporting month. The amount reported here should be consistent with the
amount reported on Schedule HI-B, Part I, Column A of the FR Y-9C. For the
Delinquency Status segment, categorize charged-off loans by their delinquency status at
charge-off.
10. $ Bankruptcy charge-offs – The dollar amount of write-downs on loans in the
segment that were charged-off due to bankruptcy during the reporting month. The
amount reported here should be consistent with the amount reported on Schedule HI-B,
Part I, Column A of the FR Y-9C. For the Delinquency Status segment, categorize
charged-off loans by their delinquency status at charge-off.
11. $ Recoveries – The dollar amount recovered during the reporting month on loans in
the segment that were previously charged-off. The amount reported here should be
consistent with the amount reported on Schedule HI-B, Part I, Column B of the FR Y-9C.
For the Delinquency Status segment, categorize charged-off loans by their delinquency
status at charge-off. Reversals of recoveries should be recorded as negative recoveries.
12. $ Net charge-offs – The dollar amount of write-downs net on loans in the segment that
were charged-off during the reporting month, net of any recoveries in the reporting
month on loans in the segment that were previously charged-off. Generally, $ Net
Charge-offs should equal [$ Gross Contractual Charge-offs + $Bankruptcy Charge-offs —
$ Recoveries].
13. Adjustment factor to reconcile $ gross contractual charge-offs to $ net charge-offs
– If it is not the case that $ Net Charge-offs equals [$ Gross Contractual Charge-offs + $
Bankruptcy Charge-offs — $ Recoveries], provide the value of $ Net Contractual Chargeoffs minus [$ Gross Contractual Charge-offs +$ Bankruptcy Charge-offs — $ Recoveries] in
this variable. As a separate document included in the submission, provide an
explanation for such a difference (for example, fraud losses are also included in the

BHC’s or IHC’s or SLHC’s $ Net Charge-offs variable). If the adjustment factor variable
represents more than one factor leading to the difference, provide a separate breakout
of the multiple factors.
14. $ Foreclosure - The total unpaid principal balance of loans in the foreclosure process.
These dollars are pre-OREO and should be coded as a foreclosure in the system.
15. $ New foreclosure - The total unpaid principal balance of loans that entered the
foreclosure process in the reporting month. These dollars are pre-OREO and should be
coded as a foreclosure in the system.
16. $ Other Real Estate Owned (OREO) - The total unpaid principal balance of mortgages
where the bank has obtained the title at foreclosure sale and the property is on the market
and available for sale. Also include instances where the bank has obtained the title but the
availability for sale is not known
17. $ New OREO - The total unpaid principal balance of foreclosed loans where the
institution has bought back the property.
18. Weighted Average Life of Loans – The Weighted Average Life of Loans should reflect
the current position, the impact of new business activity, as well as the impact of
behavioral assumptions such as prepayments or defaults, based on the expected
remaining lives, inclusive of behavioral assumptions as of month-end. It should reflect
the weighted average of time to principal actual repayment (as modeled) for all positions
in the segment, rounded to the nearest monthly term.

A.5 – International First Lien Mortgage
This section provides general guidance and data definitions for the International First Lien
Mortgage Worksheet. In this worksheet, include all international first lien mortgage loans
secured by real estate as defined in the FR Y-9C, Schedule HC-C, item 1 which meet the loan
criteria of item 1.c.2.a . Include international first lien residential mortgage and
international first lien closed-end home equity loans. Only include loans and leases held for
investment at amortized cost; do not include loans or leases held for sale or held for
investment and measured at fair value under the fair value option. Do not report data from
loans held in domestic office, but include loans held in foreign office, as defined by the FR Y9C.
Segment the portfolio along all combinations of the segment variables listed in Section A
below. There are two product type segments, three origination industry standard credit
score or equivalent segments, four geography segments, two age segments, two origination
LTV segments, and five delinquency status segments; therefore, the portfolio must be
divided into a total of 2*3*4*2*2*5 = 480 distinct segments. Each segment should be
identified by a unique twelve-digit segment ID (variable name: SEGMENT_ID) based on the
segment ID positions and attribute codes listed in Table A.5.a. For example, the segment
containing fixed-rate loans (product type segment “01”) that had an origination FICO score
or equivalent of greater than 660 (original industry standard credit score or equivalent
segment “02”), where the borrowers reside in the Asia Pacific region (geography segment
“04”), are greater than three years old (age segment “02”), had an origination LTV of less
than 80 percent (original LTV segment “01”), and are 180+ DPD (delinquency status segment
“05”) should be identified by the segment ID “010204020105”.. When reporting the segment
ID, do not drop leading zeroes.
For each month in the required reporting period, report the summary variables listed below
in Section B for each of the 480 portfolio segments described above. First time filers must
submit all data for each month from January 2007 to the end of the current reporting
period; returning filers must submit all data for each month in the current reporting period.
Start each row of data with your BHC or IHC or SLHC name (Variable name: BHC_NAME),
your RSSD ID number (Variable name: RSSD_ID), the reporting month (Variable name:
REPORTING_MONTH), the portfolio ID (Variable name: PORTFOLIO_ID), and segment ID
(variable name: SEGMENT_ID). Use the portfolio ID “IntFM” for your Portfolio ID within this
worksheet. For each row, populate the segment variables listed in Table A.5.a and the
summary variables listed in Table A.5.b. Provide all dollar amounts in millions.
Detailed instructions on how to submit the data will be provided separately.
A. Segment Variables
Segment the portfolio along the following segment variables as described above. For each
resulting segment, report the summary variables described in Section B.
1. Product type – Segment the portfolio into product types based on payment terms of the
loan (at origination). The portfolio should be segmented into two product types:
01 - Fixed Rate
02 - Other
2. Original commercially available credit bureau score or equivalent –
Segment the portfolio by the credit score of the borrower at origination using a
commercially available credit bureau score (e.g. FICO Score, VantageScore, or another
qualifying credit score). If the underwriting decision was based on an internal score and
a commercially available credit bureau score was not available at origination, please

map this internal score to an industry standard credit score. Please provide supporting
documentation listing the credit score supplied or mapped to.
The ranges below should be used for loans for which the FICO was either the original
credit score used at origination or the score to which an internal credit score or
commercially available credit score was mapped.
01 - <= 660
02 - > 660
03 - N/A—Original credit score is missing or unknown
3. Geography – Report the region in which the property is located. Segment the portfolio
into the following four geographical area designations:
01 - Region 1: United States and Canada
02 - Region 2: EMEA—Europe, Middle East, and Africa
03 - Region 3: LATAM—Latin America and Caribbean
04 - Region 4: APAC—Asia Pacific
4. Age – Age refers to the time that has elapsed since the account was originated. There
are two possible ages to report:
01 - <= Three years old
02 - > Three years old
5. Original LTV – The original loan-to-value ratio is the original amount of the loan
divided by the property value at the time of origination. Segment the portfolio as
follows:
01 - < 80
02 - >= 80
6. Delinquency status – Segment the portfolio into the following five delinquency
statuses:
01 - Current & 1-29 days past due (DPD): Accounts that are not past due (accruing and
non- accruing) or are 1-29 DPD (accruing and non-accruing) as of month-end.
02 - 30-89 DPD: Accounts that are 30 to 89 days past due (accruing and non-accruing)
as of month-end.
03 - 90-119 DPD: Accounts that are 90 to 119 days past due (accruing and nonaccruing) as of month-end.
04 - 120-179 DPD: Accounts that are 120 to 179 days past due (accruing and nonaccruing) as of month-end.
05 - 180+ DPD: Accounts that are 180 or more days past due (accruing and nonaccruing) as of month-end.
B. Summary Variables
For each month in the reporting period, report the following summary variables for each
segment described in Section A.
1. # Accounts – Total number of accounts on the book for the segment as of month-end.
2. $ Outstandings – Total principal amount outstanding as of the end of the month. This
should be reported as unpaid principal balance gross of any charge-offs. In other words,
the $ outstanding should not reflect any accounting based write-downs and should only
be reduced to zero when the loan has been liquidated – either paid in full, charged off, or
Other Real Estate Owned (OREO) sold.
3. # New accounts – The total number of new accounts originated (or purchased) in the
given month for the segment as of month-end.

4. $ New accounts – The total dollar amount of new accounts originated (or purchased) in
the given month for the segment as of month-end.
5. $ Gross contractual charge-offs – The dollar amount of write-downs on loans in the
segment that were charged-off during the reporting month, except where the charge-off
arises from the bankruptcy of the borrower (see the variable $ Bankruptcy Charge-offs).
Also include write-downs to fair value on loans transferred to the held-for-sale account
during the reporting month. The amount reported here should be consistent with the
amount reported on Schedule HI-B, Part I, Column A of the FR Y-9C. For the
Delinquency Status segment, categorize charged-off loans by their delinquency status at
charge-off.
6. $ Bankruptcy charge-offs – The dollar amount of write-downs on loans in the segment
that were charged-off due to bankruptcy during the reporting month. The amount
reported here should be consistent with the amount reported on Schedule HI-B, Part I,
Column A of the FR Y-9C. For the Delinquency Status segment, categorize charged-off
loans by their delinquency status at charge-off.
7. $ Recoveries – The dollar amount recovered during the reporting month on loans in
the segment that were previously charged-off. The amount reported here should be
consistent with the amount reported on Schedule HI-B, Part I, Column B of the FR Y-9C.
For the Delinquency Status segment, categorize charged-off loans by their delinquency
status at charge-off. Reversals of recoveries should be recorded as negative recoveries.
8. $ Net charge-offs – The dollar amount of write-downs net on loans in the segment that
were charged-off during the reporting month, net of any recoveries in the reporting
month on loans in the segment that were previously charged-off. Generally, $ Net
Charge-offs should equal [$ Gross Contractual Charge-offs + $Bankruptcy Charge-offs —
$ Recoveries].
9. Adjustment factor to reconcile $ gross contractual charge-offs to $ net charge-offs
– If it is not the case that $ net charge-offs equals [$ gross contractual charge-offs + $
bankruptcy charge-offs — $ recoveries], please provide the value of $ net contractual
charge-offs minus [$ gross contractual charge-offs + $ bankruptcy charge-offs — $
recoveries] in this variable. In a separate document included in your submission,
provide an explanation for such a difference (for example, fraud losses are also included
in the BHC’s or IHC’s or SLHC’s $ net charge-offs variable). If the adjustment factor
variable represents more than one factor leading to the difference, provide a separate
breakout of the multiple factors.
10. $ Foreclosure - The total unpaid principal balance of loans in the foreclosure process.
These dollars are pre-OREO and should be coded as a foreclosure in the system.
11. $ New foreclosure - The total unpaid principal balance of loans that entered the
foreclosure process in the reporting month. These dollars are pre-OREO and should be
coded as a foreclosure in the system.
12. $ Other Real Estate Owned (OREO) - The total unpaid principal balance of mortgages
where the bank has obtained the title at foreclosure sale and the property is on the
market and available for sale. Also include instances where the bank has obtained the
title but the availability for sale is not known.
13. $ New OREO - The total unpaid principal balance of foreclosed loans where the
institution has bought back the property in auction in the reporting month.

14. Weighted Average Life of Loans – The Weighted Average Life of Loans should reflect
the current position, the impact of new business activity, as well as the impact of
behavioral assumptions such as prepayments or defaults, based on the expected
remaining lives, inclusive of behavioral assumptions as of month-end. It should reflect
the weighted average of time to principal actual repayment (as modeled) for all positions
in the segment, rounded to the nearest monthly term.

A.6 – International Other Consumer Schedule
In this worksheet, include all international loans defined in the FR Y-9C, Schedule HC-C,
item 6.b and 6.d, excluding student loans and non-purpose securities based loans and
should also include all international non-auto leases as defined in the FR Y-9C, Schedule HCC, item 10.a. Only include loans and leases held for investment at amortized cost; do not
include loans or leases held for sale or held for investment and measured at fair value under
the fair value option. Do not report data from loans held in domestic office, but include
loans held in foreign office, as defined by the FR Y-9C.
Segment the portfolio along all combinations of the segment variables listed in Section A
below. There are five product type segments, five delinquency status segments, three
original industry standard credit score or equivalent segments, two original LTV ratio
segments, and four geography segments; therefore, the portfolio must be divided into a
total of 5*5*3*2*4 = 600 distinct segments. Each segment should be identified by a unique
ten-digit segment ID (variable name: SEGMENT_ID) based on the segment ID positions and
attribute codes listed in Table A.6.a. For example, the segment containing secured
installment loans (product type segment “02”) that are 120+ DPD (delinquency status
segment “05”), had an origination FICO score or equivalent of greater than 620 (original
industry standard credit score or equivalent segment “02”), had an origination LTV ratio of
greater than 70 percent (original LTV ratio segment “02”), and that were made to
borrowers residing in the Asia Pacific region (geography segment “04”) should be identified
by the segment ID “0205020204”. When reporting the segment ID, do not drop leading
zeroes.
For each month in the required reporting period, report the summary variables listed below
in Section B for each of the 600 portfolio segments described above. First time filers must
submit all data for each month from January 2007 to the end of the current reporting
period; returning filers must submit all data for each month in the current reporting period.
Start each row of data with your BHC or IHC or SLHC name (Variable name: BHC_NAME),
your RSSD ID number (Variable name: RSSD_ID), the reporting month (Variable name:
REPORTING_MONTH), the portfolio ID (Variable name: PORTFOLIO_ID), and segment ID
(variable name: SEGMENT_ID). Use “IntlOthCons” for portfolio ID for this worksheet. For
each row, populate the segment variables listed in Table A.6.a and the summary variables
listed in Table A.6.b. Provide all dollar amounts in millions.
Detailed instructions on how to submit the data will be provided separately.
A. Segment Variables
Segment the portfolio along the following segment variables as described above. For each
resulting segment, report the summary variables described in Section B.
1. Product type – Reporting BHCs, IHCs, and SLHCs should segment the portfolio into the
following five product types based on the various features of the credit:
01 - Secured-Revolving
02 - Secured-Installment
03 - Unsecured-Revolving
04 - Unsecured-Installment
05 - Overdraft
2. Delinquency status – Reporting BHCs and IHCs should segment the portfolio into the
following five delinquency statuses:
01 - Current and 1-29 days past due (DPD): Accounts that are not past due (accruing
and non-accruing) as of month-end and accounts that are 1 to 29 days past due

(accruing and non-accruing) as of month-end.
02 - 30-59 DPD: Accounts that are 30 to 59 days past due (accruing and non-accruing)
as of month-end.
03 - 60-89 DPD: Accounts that are 60 to 89 days past due (accruing and non-accruing)
as of month-end.
04 - 90-119 DPD: Accounts that are 90 to 119 days past due (accruing and nonaccruing) as of month-end.
05 - 120+ DPD: Accounts that are 120 days or more past due (accruing and nonaccruing) as of month-end.
3. Original commercially available credit bureau score or equivalent –
Segment the portfolio by the credit score of the borrower at origination using a
commercially available credit bureau score (e.g. FICO Score, VantageScore, or another
qualifying credit score). If the underwriting decision was based on an internal score and
a commercially available credit bureau score was not available at origination, please
map this internal score to an industry standard credit score. Please provide supporting
documentation listing the credit score supplied or mapped to.
The ranges below should be used for loans for which the FICO was either the original
credit score used at origination or the score to which an internal credit score or
commercially available credit score was mapped.
01 - <= 620
02 - > 620
03 - N/A— Original credit score is missing or unknown
4. Original LTV– The original combined loan-to-value ratio is the original amount of the
loan or line, in addition to any senior liens, divided by the collateral value at the time of
origination. For loans where the loan-to-value ratio is not applicable, include the lowest
ratio for a segment identifier. Segment the portfolio as follows:
01 - <= 70 or not applicable
02 - > 70
5. Geography –Segment the portfolio into the following four geographical area
designations. The borrower’s current place of residency should be used to define the
region.
01 - Region 1: United States and Canada
02 - Region 2: EMEA—Europe, Middle East, and Africa
03 - Region 3: LATAM—Latin America and Caribbean
04 - Region 4: APAC—Asia-Pacific
B. Summary Variables
For each month in the reporting period, report the following summary variables for each
segment described in Section A.
1. # Accounts – Total number of accounts on the book for the segment being reported as of
month-end.
2. $ Outstandings – The total unpaid principal balance for accounts on the book for the
segment being reported as of month-end.
3. $ Gross contractual charge-offs – The dollar amount of write-downs on loans in the
segment that were charged-off during the reporting month, except where the charge-off
arises from the bankruptcy of the borrower (see the variable $ Bankruptcy Charge-offs).
Also include write-downs to fair value on loans transferred to the held-for-sale account
during the reporting month. The amount reported here should be consistent with the

amount reported on Schedule HI-B, Part I, Column A of the FR Y-9C. For the
Delinquency Status segment, categorize charged-off loans by their delinquency status at
charge-off.
4. $ Bankruptcy charge-offs – The dollar amount of write-downs on loans in the segment
that were charged-off due to bankruptcy during the reporting month. The amount
reported here should be consistent with the amount reported on Schedule HI-B, Part I,
Column A of the FR Y-9C. For the Delinquency Status segment, categorize charged-off
loans by their delinquency status at charge-off.
5. $ Recoveries – The dollar amount recovered during the reporting month on loans in the
segment that were previously charged-off. The amount reported here should be
consistent with the amount reported on Schedule HI-B, Part I, Column B of the FR Y-9C.
For the Delinquency Status segment, categorize charged-off loans by their delinquency
status at charge-off. Reversals of recoveries should be recorded as negative recoveries.
6. $ Net charge-offs – The dollar amount of write-downs net on loans in the segment that
were charged-off during the reporting month, net of any recoveries in the reporting
month on loans in the segment that were previously charged-off. Generally, $ Net
Charge-offs should equal [$ Gross Contractual Charge-offs + $Bankruptcy Charge-offs —
$ Recoveries].
7. # New accounts – The total number of new accounts originated in the given month for
the segment being reported as of month-end.
8. $ New commitments – The total dollar amount of new commitments on accounts
originated in the given month for the segment being reported as of month-end. If
unknown for some accounts due to acquisition or merger, report the credit line at
acquisition.
9. Weighted Average Life of Loans – The Weighted Average Life of Loans should reflect
the current position, the impact of new business activity, as well as the impact of
behavioral assumptions such as prepayments or defaults, based on the expected
remaining lives, inclusive of behavioral assumptions as of month-end. It should reflect
the weighted average of time to principal actual repayment (as modeled) for all positions
in the segment, rounded to the nearest monthly term.

A.7 – US Other Consumer
In this worksheet, include all domestic loans as defined in the FR Y-9C, Schedule HC-C,
items 6.b and 6.d, excluding student loans and non-purpose securities based loans. Include
domestic non-auto leases included as defined in the FR Y-9C, Schedule HC-C, item 10.a. Only
include loans and leases held for investment at amortized cost; do not include loans or
leases held for sale or held for investment and measured at fair value under the fair value
option.
Segment the portfolio along all combinations of the segment variables listed in Section A
below. There are five product type segments, five delinquency status segments, three
original industry standard credit score or equivalent segments, and three original LTV ratio
segments; therefore, the portfolio must be divided into a total of 5*5*3*3 = 225 distinct
segments. Each segment should be identified by a unique eight-digit segment ID (variable
name: SEGMENT_ID) based on the segment ID positions and attribute codes listed in Table
A.7.a. For example, the segment containing secured installment loans (product type
segment “02”) that are 120+ DPD (delinquency status segment “05”), had an origination
FICO score or equivalent of greater than 620 (original industry standard credit score or
equivalent segment “02”), and had an origination LTV ratio of greater than or equal to 100
percent (original LTV ratio segment “03”) should be identified by the segment ID
“02050203”. When reporting the segment ID, do not drop leading zeroes.
For each month in the required reporting period, report the summary variables listed below
in Section B for each of the 225 portfolio segments described above. First time filers must
submit all data for each month from January 2007 to the end of the current reporting
period; returning filers must submit all data for each month in the current reporting period.
Start each row of data with your BHC or IHC or SLHC name (Variable name: BHC_NAME),
your RSSD ID number (Variable name: RSSD_ID), the reporting month (Variable name:
REPORTING_MONTH), the portfolio ID (Variable name: PORTFOLIO_ID), and segment ID
(variable name: SEGMENT_ID). Use “ USOthCons” for the portfolio ID within this
worksheet. For each row, populate the segment variables listed in Table A.7.a and the
summary variables listed in Table A.7.b. Please provide all dollar amounts in millions.
Detailed instructions on how to submit the data will be provided separately.
A. Segment Variables
Segment the portfolio along the following segment variables as described above. For each
resulting segment, report the summary variables described in Section B.
1. Product type – Segment the portfolio into the following five product types based on the
various features of the credit:
01 - Secured-Revolving
02 - Secured-Installment
03 - Unsecured-Revolving
04 - Unsecured-Installment
05 - Overdraft
2. Delinquency status – Segment the portfolio into the following five delinquency
statuses:
01 - Current and 1-29 days past due (DPD): Accounts that are not past due (accruing
and non-accruing) as of month-end and accounts that are 1 to 29 days past due
(accruing and non-accruing) as of month-end.
02 - 30-59 DPD: Accounts that are 30 to 59 days past due (accruing and non-accruing)
as of month-end.

03 - 60-89 DPD: Accounts that are 60 to 89 days past due (accruing and non-accruing)
as of month-end.
04 - 90-119 DPD: Accounts that are 90 to 119 days past due (accruing and nonaccruing) as of month-end.
05 - 120+ DPD: Accounts that are 120 days or more past due (accruing and nonaccruing) as of month-end.
3. Original commercially available credit bureau score or equivalent –
Segment the portfolio by the credit score of the borrower at origination using a
commercially available credit bureau score (e.g. FICO Score, VantageScore, or another
qualifying credit score). If the underwriting decision was based on an internal score and
a commercially available credit bureau score was not available at origination, please
map this internal score to an industry standard credit score. Please provide supporting
documentation listing the credit score supplied or mapped to.
The ranges below should be used for loans for which the FICO was either the original
credit score used at origination or the score to which an internal credit score or
commercially available credit score was mapped.
01 - <= 620
02 - > 620
03 - N/A—Original credit score is missing or unknown
4. Original LTV– The original combined loan-to-value ratio is the original amount of the
loan or line, in addition to any senior liens, divided by the collateral value at the time of
origination. For unsecured loans for which loan-to-value is not applicable, report the
summary variables in the segment entitled <=70 or not applicable. Segment the portfolio
as follows:
01 - <= 70 or not applicable
02 - > 70 and < 100
03 - >= 100
B. Summary Variables
For each month in the reporting period, report the following summary variables for each
segment described in Section A.
1. # Accounts – Total number of accounts on the book for the segment as of month-end.
2. $ Outstandings – The total unpaid principal balance for accounts on the book for the
segment as of month-end.
3. $ Gross contractual charge-offs – The dollar amount of write-downs on loans in the
segment that were charged-off during the reporting month, except where the charge-off
arises from the bankruptcy of the borrower (see the variable $ Bankruptcy Charge-offs).
Also include write-downs to fair value on loans transferred to the held-for-sale account
during the reporting month. The amount reported here should be consistent with the
amount reported on Schedule HI-B, Part I, Column A of the FR Y-9C. For the
Delinquency Status segment, categorize charged-off loans by their delinquency status at
charge-off.
4. $ Bankruptcy charge-offs – The dollar amount of write-downs on loans in the segment
that were charged-off due to bankruptcy during the reporting month. The amount
reported here should be consistent with the amount reported on Schedule HI-B, Part I,
Column A of the FR Y-9C. For the Delinquency Status segment, categorize charged-off
loans by their delinquency status at charge-off.

5. $ Recoveries – The dollar amount recovered during the reporting month on loans in the
segment that were previously charged-off. The amount reported here should be
consistent with the amount reported on Schedule HI-B, Part I, Column B of the FR Y-9C.
For the Delinquency Status segment, categorize charged-off loans by their delinquency
status at charge-off. Reversals of recoveries should be recorded as negative recoveries.
6. $ Net Charge-offs – The dollar amount of write-downs net on loans in the segment that
were charged-off during the reporting month, net of any recoveries in the reporting
month on loans in the segment that were previously charged-off. Generally, $ Net
Charge-offs should equal [$ Gross Contractual Charge-offs + $Bankruptcy Charge-offs —
$ Recoveries].
7. # New accounts – The total number of new accounts originated in the given month for
the segment as of month-end.
8. $ New commitments – The total dollar amount of new commitments on accounts
originated in the given month for the segment as of month-end. If unknown for some
accounts due to acquisition or merger, report the credit line at acquisition.
9. Weighted Average Life of Loans – The Weighted Average Life of Loans should reflect the
current position, the impact of new business activity, as well as the impact of behavioral
assumptions such as prepayments or defaults, based on the expected remaining lives,
inclusive of behavioral assumptions as of month-end. It should reflect the weighted
average of time to principal actual repayment (as modeled) for all positions in the
segment, rounded to the nearest monthly term.

A.8 – International Small Business
In this worksheet, include all "scored" or "delinquency managed" international small
business loans. The main differentiating factor between corporate loans and small business
loans is how the consolidated holding company evaluates the creditworthiness of the
borrower. For small business lending, banks look at the credit score of the borrower
(scored rating) and/or use delinquency management. Therefore, small business loans are
loans that are “scored” or “delinquency managed” for which a commercial internal risk
rating is not used or that uses a different scale than other corporate loans. Include
international small business loans as defined in the FR Y-9C, Schedule HC-C included in
items 2.a, 2.b, 3, 4.a, 4.b, 7, 9.a, 9.b.2, and 10.b. Exclude corporate and SME credit card loans
as defined in the FR Y-9C, Schedule HC-C, item 4.b. Exclude all non-purpose securities-based
loans and loans for purchasing and carrying securities. Only include loans and leases held
for investment at amortized cost; do not include loans or leases held for sale or held for
investment and measured at fair value under the fair value option. Do not report data from
loans held in domestic office, but include loans held in foreign office, as defined by the FR Y9C. For domestic small business loans, see the instructions for Worksheet 9.
Segment the portfolio along all combinations of the segment variables listed in Section A
below. There are three product type segments, two age segments, four geography
segments, three original industry standard credit score or equivalent segments, five
delinquency status segments, and two secured or unsecured segments; therefore, the
portfolio must be divided into a total of 3*2*4*3*5*2 = 720 distinct segments. Each
segment should be identified by a unique twelve-digit segment ID (variable name:
SEGMENT_ID) based on the segment ID positions and attribute codes listed in Table A.8.a.
For example, the segment containing term loans (product type segment “02”) that are
greater than three years old (age segment “02”), were made to borrowers that reside in the
Asia Pacific region (geography segment “04”), had an origination FICO score or equivalent of
greater than 620 (original industry standard credit score or equivalent segment “02”), are
120+ DPD (delinquency status segment “05”), and are secured (secured or unsecured
segment “01”) should be identified by the segment ID “020204020501”. When reporting
the segment ID, do not drop leading zeroes.
For each month in the required reporting period, report the summary variables listed below
in Section B for each of the 720 portfolio segments described above. First time filers must
submit all data for each month from January 2007 to the end of the current reporting
period; returning filers must submit all data for each month in the current reporting period.
Start each row of data with your BHC name (Variable name: BHC_NAME), your RSSD ID
number (Variable name: RSSD_ID), the reporting month (Variable name:
REPORTING_MONTH), the portfolio ID (Variable name: PORTFOLIO_ID), and segment ID
(variable name: SEGMENT_ID). Use “IntSB” for the portfolio ID within this worksheet. For
each row, populate the segment variables listed in Table A.8.a and the summary variables
listed in Table A.8.b. Provide all dollar amounts in millions.
Detailed instructions on how to submit the data will be provided separately.
A. Segment Variables
Segment the portfolio along the following segment variables as described above. For each
resulting segment, report the summary variables described in Section B.
1. Product type - Segment the portfolio into the following product types as of month-end:
01 - Line of Credit
02 - Term Loan
03 – Other

2. Age - Age refers to the time that has elapsed since the account was originated.
01 - <= Three years old
02 - > Three years old
3. Geography –Segment the portfolio into the following four geographical area
designations. The borrower’s current place of residency should be used to define the
region.
01 - Region 1: United States and Canada
02 - Region 2: EMEA—Europe, Middle East, and Africa
03 - Region 3: LATAM—Latin America and Caribbean
04 - Region 4: APAC—Asia-Pacific
4. Original commercially available credit bureau score or equivalent –
Segment the portfolio by the credit score of the borrower at origination using a
commercially available credit bureau score (e.g. FICO Score, VantageScore, or another
qualifying credit score). If the underwriting decision was based on an internal score and
a commercially available credit bureau score was not available at origination, please
map this internal score to an industry standard credit score. Please provide supporting
documentation listing the credit score supplied or mapped to.
The ranges below should be used for loans for which the FICO was either the original
credit score used at origination or the score to which an internal credit score or
commercially available credit score was mapped.
01 - <= 620
02 -> 620
03 - N/A – Original credit score is missing or unknown
5. Delinquency status - Segment the portfolio into the following five delinquency statuses:
01 - Current and 1-29 days past due (DPD): Accounts that are not past due (accruing
and non- accruing) as of month-end and accounts that are 1 to 29 days past due
(accruing and non-accruing) as of month-end.
02 - 30-59 DPD: Accounts that are 30 to 59 days past due (accruing and non-accruing)
as of month-end.
03 - 60-89 DPD: Accounts that are 60 to 89 days past due (accruing and non-accruing)
as of month-end.
04 - 90-119 DPD: Accounts that are 90 to 119 days past due (accruing and nonaccruing) as of month-end.
05 - 120+ DPD: Accounts that are 120 or more days past due (accruing and nonaccruing) as of month-end.
6. Secured or unsecured: Segment the portfolio based on the following two categories:
01 - Secured
02 - Unsecured
B. Summary Variables
For each month in the reporting period, report the following variables for each segment
described in Section A.
1. # Accounts – Total number of accounts on the book for the segment as of month-end.
2. $ Outstandings – Total unpaid principal balance for accounts on the book for the
segment as of month-end.
3. # New accounts – The total number of new accounts originated (or purchased) in the
given month for the segment as of month-end.

4. $ New accounts – The total dollar amount of new accounts originated (or purchased) in
the given month for the segment as of month-end.
5. $ Commitments – The total dollar amount of commitments for the segment as of
month-end.
6. $ Modifications – Total unpaid principal balance of loans that have been adjusted as part
of a loan modification program. For purposes of this Schedule, a loan modification
occurs when the terms of the loan were changed from those stated in the original loan
contract as part of loss mitigation efforts.
7. $ Gross contractual charge-offs – The dollar amount of write-downs on loans in the
segment that were charged-off during the reporting month, except where the charge-off
arises from the bankruptcy of the borrower (see the variable $ Bankruptcy Charge-offs).
Also include write-downs to fair value on loans transferred to the held-for-sale account
during the reporting month. The amount reported here should be consistent with the
amount reported on Schedule HI-B, Part I, Column A of the FR Y-9C. For the
Delinquency Status segment, categorize charged-off loans by their delinquency status at
charge-off.
8. $ Bankruptcy charge-offs – The dollar amount of write-downs on loans in the segment
that were charged-off due to bankruptcy during the reporting month. The amount
reported here should be consistent with the amount reported on Schedule HI-B, Part I,
Column A of the FR Y-9C. For the Delinquency Status segment, categorize charged-off
loans by their delinquency status at charge-off.
9. $ Recoveries The dollar amount recovered during the reporting month on loans in the
segment that were previously charged-off. The amount reported here should be
consistent with the amount reported on Schedule HI-B, Part I, Column B of the FR Y-9C.
For the Delinquency Status segment, categorize charged-off loans by their delinquency
status at charge-off. Reversals of recoveries should be recorded as negative recoveries.
10. $ Net charge-offs – The dollar amount of write-downs net on loans in the segment that
were charged-off during the reporting month, net of any recoveries in the reporting
month on loans in the segment that were previously charged-off. Generally, $ Net
Charge-offs should equal [$ Gross Contractual Charge-offs + $Bankruptcy Charge-offs —
$ Recoveries].
11. Adjustment factor to reconcile $ gross contractual charge-offs to $ net charge-offs
– If it is not the case that $ net charge-offs equals [$ gross contractual charge-offs + $
bankruptcy charge-offs — $ recoveries], provide the value of $ net charge-offs minus [$
gross contractual charge-offs + $ bankruptcy charge-offs — $ recoveries] in this
variable, and separately provide an explanation for the difference. As a separate
document included in the submission, provide an explanation for such a difference (for
example, fraud losses are also included in the reporting BHC’s or IHC’s or SLHC’s $ net
charge-offs variable). If the adjustment factor variable represents more than one factor
leading to the difference, provide a separate breakout of the multiple factors.
12. Weighted Average Life of Loans – The Weighted Average Life of Loans should reflect
the current position, the impact of new business activity, as well as the impact of
behavioral assumptions such as prepayments or defaults, based on the expected
remaining lives, inclusive of behavioral assumptions as of month-end. It should reflect
the weighted average of time to principal actual repayment (as modeled) for all positions
in the segment, rounded to the nearest monthly term.

A.9 – US Small Business
In this worksheet, include all "scored" or "delinquency managed" domestic small business
loans. The main differentiating factor between corporate loans and small business loans is
how the consolidated holding company evaluates the creditworthiness of the borrower. For
small business lending, banks look at the credit score of the borrower (scored rating)
and/or use delinquency management. Therefore, small business loans are loans that are
“scored” or “delinquency managed” for which a commercial internal risk rating is not used
or that uses a different scale than other corporate loans. Include domestic small business
loans as defined in the FR Y-9C, Schedule HC-C included in items 2.a, 2.b, 3, 4.a, 4.b, 7, 9.a,
9.b.2, and 10.b, and any scored or delinquency managed loans reported in 1.e.(1). Exclude
corporate and SME credit card loans as defined in the FR Y-9C, Schedule HC-C, item 4.a.
Exclude all non-purpose securities-based loans and loans for purchasing and carrying
securities. Only include loans and leases held for investment at amortized cost; do not
include loans or leases held for sale or held for investment and measured at fair value under
the fair value option. For international small business loans, see the instructions for
Worksheet 8. Exclude Paycheck Protection Program (PPP) loans from this schedule.
Segment the portfolio along all combinations of the segment variables listed in Section A
below. There are three product type segments, two age segments, three original industry
standard credit score or equivalent segments, five delinquency status segments, and two
secured or unsecured segments; therefore, the portfolio must be divided into a total of
3*2*3*5*2 = 180 distinct segments. Each segment should be identified by a unique ten-digit
segment ID (variable name: SEGMENT_ID) based on the segment ID positions and attribute
codes listed in Table A.9.a. For example, the segment containing term loans (product
segment “02”) that are less than or equal to three years old (age segment “01”), had an
origination FICO score or equivalent of greater than 620 (original industry standard credit
score or equivalent segment “02”), are 120+ DPD (delinquency status segment “05”), and
are secured (secured or unsecured segment “01”) should be identified by the segment ID
“0201020501”. When reporting the segment ID, do not drop leading zeroes.
For each month in the required reporting period, report the summary variables listed below
in Section B for each of the 180 portfolio segments described above. First time filers must
submit all data for each month from January 2007 to the end of the current reporting
period; returning filers must submit all data for each month in the current reporting period.
Start each row of data with your BHC or IHC or SLHC name (Variable name: BHC_NAME),
your RSSD ID number (Variable name: RSSD_ID), the reporting month (Variable name:
REPORTING_MONTH), the portfolio ID (Variable name: PORTFOLIO_ID) and segment ID
(variable name: SEGMENT_ID). Use “USSB” for portfolio ID within this worksheet. For each
row, populate the segment variables listed in Table A.9.a and the summary variables listed
in Table A.9.b. Provide all dollar amounts in millions.
Detailed instructions on how to submit the data will be provided separately.
A. Segment Variables
Segment the portfolio along the following segment variables as described above. For each
resulting segment, report the summary variables described in Section B.
1. Product type - Segment the portfolio into the following product types as of month-end:
01- Line of Credit
02 - Term Loan
03 - Other
2. Age - Age refers to the time that has elapsed since the account was originated.
01 - <= Three years old

02 - > Three years old
3. Original commercially available credit bureau score or equivalent –
Segment the portfolio by the credit score of the borrower at origination using a
commercially available credit bureau score (e.g. FICO Score, VantageScore, or another
qualifying credit score). If the underwriting decision was based on an internal score and
a commercially available credit bureau score was not available at origination, please
map this internal score to an industry standard credit score. Please provide supporting
documentation listing the credit score supplied or mapped to.
The ranges below should be used for loans for which the FICO was either the original
credit score used at origination or the score to which an internal credit score or
commercially available credit score was mapped.
01 - <= 620
02 - > 620
03 - N/A - Original credit score is missing or unknown
4. Delinquency status - Segment the portfolio into the following five delinquency statuses:
01 - Current and 1-29 (days past due) DPD: Accounts that are not past due (accruing
and non- accruing) as of month-end and accounts that are 1 to 29 days past due
(accruing and non-accruing) as of month-end.
02 - 30-59 DPD: Accounts that are 30 to 59 days past due (accruing and non-accruing)
as of month-end.
03 - 60-89 DPD: Accounts that are 60 to 89 days past due (accruing and non-accruing)
as of month-end.
04 - 90-119 DPD: Accounts that are 90 to 119 days past due (accruing and nonaccruing) as of month-end.
05 - 120+ DPD: Accounts that are 120 or more days past due (accruing and nonaccruing) as of month-end.
5. Secured or unsecured: Segment the portfolio based on the following two categories:
01 - Secured
02 - Unsecured
B. Summary Variables
For each month in the reporting period, report the following summary variables for each
segment described in Section A.
1. # Accounts – Total number of accounts on the book for the segment as of month-end.
2. $ Outstandings – Total unpaid principal balance for accounts on the book for the
segment as of month-end.
3. # New accounts – The total number of new accounts originated (or purchased) in the
given month for the segment as of month-end.
4. $ New accounts – The total dollar amount of new accounts originated (or purchased) in
the given month for the segment as of month-end.
5. $ Commitments – The total dollar amount of commitments for the segment as of
month-end.

6. $ Modifications – Total unpaid principal balance of loans that have been adjusted as part
of a loan modification program. For purposes of this Schedule, a loan modification
occurs when the terms of the loan were changed from those stated in the original loan
contract as part of loss mitigation efforts.
7. $ Gross contractual charge-offs – The dollar amount of write-downs on loans in the
segment that were charged-off during the reporting month, except where the charge-off
arises from the bankruptcy of the borrower (see the variable $ Bankruptcy Charge-offs).
Also include write-downs to fair value on loans transferred to the held-for-sale account
during the reporting month. The amount reported here should be consistent with the
amount reported on Schedule HI-B, Part I, Column A of the FR Y-9C. For the
Delinquency Status segment, categorize charged-off loans by their delinquency status at
charge-off.
8. $ Bankruptcy charge-offs – The dollar amount of write-downs on loans in the segment
that were charged-off due to bankruptcy during the reporting month. The amount
reported here should be consistent with the amount reported on Schedule HI-B, Part I,
Column A of the FR Y-9C. For the Delinquency Status segment, categorize charged-off
loans by their delinquency status at charge-off.
9. $ Recoveries – The dollar amount recovered during the reporting month on loans in the
segment that were previously charged-off. The amount reported here should be
consistent with the amount reported on Schedule HI-B, Part I, Column B of the FR Y-9C.
For the Delinquency Status segment, categorize charged-off loans by their delinquency
status at charge-off. Reversals of recoveries should be recorded as negative recoveries.
10. $ Net charge-offs – The dollar amount of write-downs net on loans in the segment that
were charged-off during the reporting month, net of any recoveries in the reporting
month on loans in the segment that were previously charged-off. Generally, $ Net
Charge-offs should equal [$ Gross Contractual Charge-offs + $Bankruptcy Charge-offs —
$ Recoveries].
11. Adjustment factor to reconcile $ gross contractual charge-offs to $ net charge-offs
– If it is not the case that $ net charge-offs equals [$ gross contractual charge-offs + $
bankruptcy charge-offs — $ recoveries], provide the value of $ net charge-offs minus [$
gross contractual charge-offs + $ bankruptcy charge-offs — $ recoveries] in this
variable, and separately provide an explanation for the difference. In a separate
document included in the submission, provide an explanation for such a difference (for
example, fraud losses are also included in the reporting BHC’s or IHC’s or SLHC’s $ Net
Charge-offs variable). If the adjustment factor variable represents more than one factor
leading to the difference, provide a separate breakout of the multiple factors.
12. Weighted Average Life of Loans – The Weighted Average Life of Loans should reflect
the current position, the impact of new business activity, as well as the impact of
behavioral assumptions such as prepayments or defaults, based on the expected
remaining lives, inclusive of behavioral assumptions as of month-end. It should reflect
the weighted average of time to principal actual repayment (as modeled) for all positions
in the segment, rounded to the nearest monthly term.

A.10 – Student Loan
In this worksheet, include all student loans as defined in the FR Y-9C, Schedule HC-C, lines
6.b and 6.d. Only include loans and leases held for investment at amortized cost; do not
include loans or leases held for sale or held for investment and measured at fair value under
the fair value option.
Segment the portfolio along all combinations of the segment variables listed in Section A
below. There are two product type segments, five age segments, three original industry
standard credit score or equivalent segments, five delinquency status segments, and four
education level segments; therefore, the portfolio must be divided into a total of 2*5*3*5*4
= 600 distinct segments. Each segment should be identified by a unique ten-digit segment
ID (variable name: SEGMENT_ID) based on the segment ID positions and attribute codes
listed in Table A.10.a. For example, the segment containing government guaranteed student
loans (product type segment “01”) that are less than three years old (age segment “05”), had
an origination FICO score or equivalent of greater than 660 (original industry standard
credit score or equivalent segment “02”), are 120+ DPD (delinquency status segment “05”),
and were made to loan recipients pursuing an undergraduate degree (education level
segment “01”) should be identified by the segment ID “0105020501”. When reporting the
segment ID, do not drop leading zeroes.
For each month in the required reporting period, report the summary variables listed below
in Section B for each of the 600 portfolio segments described above. First time filers must
submit all data for each month from January 2007 to the end of the current reporting
period; returning filers must submit all data for each month in the current reporting period
only.
Start each row of data with your BHC or IHC or SLHC name (Variable name: BHC_NAME),
your RSSD ID number (Variable name: RSSD_ID), the reporting month (Variable name:
REPORTING_MONTH), the portfolio ID (Variable name: PORTFOLIO_ID), and segment ID
(variable name: SEGMENT_ID). Use the portfolio ID “Student” for portfolio ID for this
worksheet. For each row, populate the segment variables listed in Table A.10.a and the
summary variables listed in Table A.10.b. Provide all dollar amounts in millions.
Detailed instructions on how to submit the data will be provided separately.
A. Segment Variables
Segment the portfolio along the following segment variables as described above. For each
resulting segment, report the summary variables described in Section B.
1. Product type – Reporting institutions should segment the portfolio into the following
two product types. An example of a government guaranteed loan is a FFELP loan.
01 - Managed - Gov Guaranteed
02 - Managed – Private
2. Age – Refers to the time that has elapsed since the loan was originated. If there were
multiple disbursements tied to an original then use the time since the first disbursement.
There are five possible ages to report:
01 - 6 years <= Age
02 - 5 years <= Age < 6 years
03 - 4 years <= Age < 5 years
04 - 3 years <= Age < 4 years
05 - Age < 3 years
3. Original commercially available credit bureau score or equivalent –

Segment the portfolio by the credit score of the borrower at origination using a
commercially available credit bureau score (e.g. FICO Score, VantageScore, or another
qualifying credit score). If the underwriting decision was based on an internal score and
a commercially available credit bureau score was not available at origination, please
map this internal score to an industry standard credit score. Please provide supporting
documentation listing the credit score supplied or mapped to.
The ranges below should be used for loans for which the FICO was either the original
credit score used at origination or the score to which an internal credit score or
commercially available credit score was mapped.
01 - <= 660
02 - > 660
03 - N/A— Original credit score is missing or unknown
4. Delinquency status - Reporting institutions should segment the portfolio into the
following five delinquency statuses:
01 - Current + 1-29 DPD: Accounts that are not past due (accruing and non-accruing) as
of month-end and accounts that are 1 to 29 days past due (accruing and nonaccruing) as of month-end.
02 - 30-59 DPD: Accounts that are 30 to 59 days past due (accruing and non-accruing)
as of month-end.
03 - 60-89 DPD: Accounts that are 60 to 89 days past due (accruing and non-accruing)
as of month-end.
04 - 90-119 DPD: Accounts that are 90 to 119 days past due (accruing and nonaccruing) as of month-end.
05 - 120+ DPD: Accounts that are 120 or more days past due (accruing and nonaccruing) as of month-end.
5. Education level – The level of education being pursued by the recipient of the loan. For
consolidated loans, report the highest level of education pursued by the borrower.
01 - Undergraduate – 4 year
02 - Graduate / Professional
03 - Other (e.g. community college, trade school, etc.)
04 - Not available
B. Summary Variables
For each month in the reporting period, report the following summary variables for each
segment described in Section A.
1. # Accounts – Total number of accounts on the book for the segment as of month-end.
2. $ Outstandings – Total unpaid principal balance for accounts on the book for the
segment as of month-end.
3. # Accounts in repayment – Total number of accounts on the book for the segment as of
month- end that have entered the loan’s repayment period.
4. $ Outstandings in repayment – Total unpaid principal balance for accounts on the
book for the segment as of month-end that have entered the loan’s repayment period.
5. # New disbursements – The total number of new disbursements in the given month for
the segment as of month-end.
6. $ New disbursements – The total dollar amount disbursed in the given month for the
segment as of month-end.

7. $ of Unpaid principal balance with co-signer – The dollar amount of unpaid principal
balance in the segment that was underwritten with a co-signer reported as of the
month-end.
8. $ of Unpaid principal balance in grace – The dollar amount of unpaid principal
balance for accounts that are in grace status for the segment being reported as of monthend.
9. $ of Unpaid principal balance in deferment – The dollar amount of unpaid principal
balance for accounts that are in deferment status for the segment being reported as of
month-end.
10. $ of Unpaid principal balance in forbearance – The dollar amount of unpaid principal
balance for accounts that are in forbearance status for the segment being reported as of
month-end.
11. $ CDR [0% through 1.99%) - The total unpaid principal balance in the segment that
has a school cohort default rate as computed by the Department of Education falling
within 0% through 1.99% as of the month-end.
12. $ CDR [2% through 3.99%) – The total unpaid principal balance in the segment that
has a school cohort default rate as computed by the Department of Education falling
within 2% through 3.99% as of the month-end.
13. $ CDR [4% through 5.99%) – The total unpaid principal balance in the segment that
has a cohort default rate falling within 4% through 5.99% as of the month-end.
14. $ CDR [6% through 7.99%) – The total unpaid principal balance in the segment that
has a cohort default rate falling within 6% through 7.99% as of the month-end.
15. $ CDR [8% through 9.99%) – The total unpaid principal balance in the segment that
has a cohort default rate falling within 8% through 9.99% as of the month-end.
16. $ CDR ≥ 10% - The total unpaid principal balance in the segment that has a cohort
default rate 10% or higher as of the month-end.
17. $ CDR = N/A - The total unpaid principal balance in the segment that has no cohort
default rate as of the month-end.
18. $ Gross contractual charge-offs – The dollar amount of write-downs on loans in the
segment that were charged-off during the reporting month, except where the charge-off
arises from the bankruptcy of the borrower (see the variable $ Bankruptcy Charge-offs).
Also include write-downs to fair value on loans transferred to the held-for-sale account
during the reporting month. The amount reported here should be consistent with the
amount reported on Schedule HI-B, Part I, Column A of the FR Y-9C. For the
Delinquency Status segment, categorize charged-off loans by their delinquency status at
charge-off.
19. $ Bankruptcy charge-offs – The dollar amount of write-downs on loans in the
segment that were charged-off due to bankruptcy during the reporting month. The
amount reported here should be consistent with the amount reported on Schedule HI-B,
Part I, Column A of the FR Y-9C. For the Delinquency Status segment, categorize
charged-off loans by their delinquency status at charge-off.
20. $ Recoveries – The dollar amount recovered during the reporting month on loans in

the segment that were previously charged-off. The amount reported here should be
consistent with the amount reported on Schedule HI-B, Part I, Column B of the FR Y-9C.
For the Delinquency Status segment, categorize charged-off loans by their delinquency
status at charge-off. Reversals of recoveries should be recorded as negative recoveries.
21. $ Net Charge-offs – The dollar amount of write-downs net on loans in the segment that
were charged-off during the reporting month, net of any recoveries in the reporting
month on loans in the segment that were previously charged-off. Generally, $ Net
Charge-offs should equal [$ Gross Contractual Charge-offs + $Bankruptcy Charge-offs —
$ Recoveries].
22. Adjustment factor to reconcile $ gross contractual charge-offs to $ net charge-offs
– If it is not the case that $ Net Charge-offs equals [$ Gross Contractual Charge-offs + $
Bankruptcy Charge-offs — $ Recoveries], provide the value of $ Net Charge-offs minus [$
Gross Contractual Charge-offs + $ Bankruptcy Charge-offs — $ Recoveries] in this
variable, and separately provide an explanation for the difference. As a separate
document included in the submission, provide an explanation for such a difference (for
example, fraud losses are also included in the Reporting Institution’s $ Net Charge-offs
variable). If the adjustment factor variable represents more than one factor leading to
the difference, provide a separate breakout of the multiple factors.
23. Weighted Average Life of Loans – The Weighted Average Life of Loans should reflect
the current position, the impact of new business activity, as well as the impact of
behavioral assumptions such as prepayments or defaults, based on the expected
remaining lives, inclusive of behavioral assumptions as of month-end. It should reflect
the weighted average of time to principal actual repayment (as modeled) for all positions
in the segment, rounded to the nearest monthly term.

Schedule B—Securities
Each BHC or IHC or SLHC should submit the two schedules (B.1and B.2) comprising the FRY-14 Quarterly Securities data. The BHCs, IHCs and SLHCs should refer to the separate
Technical Submission Instructions for details on the technical specifications of these
schedules including the schedule naming convention, row headers, and value formats. The
first schedule (B.1 - Securities 1) is the Main Schedule containing the individual securitylevel data. The second (B.2 - Securities 2) provides additional detail on securities in the
Main Schedule that are part of designated hedge accounting relationships.
Please refer to Accounting Standards Codification (ASC) Topic 320, Investments—Debt
Securities (formerly FASB Statement No. 115, Accounting for Certain Investments in Debt
and Equity Securities) for additional guidance when preparing this schedule.
If the instrument exists and is reported on the FR Y9C as of quarter-end, then it should be
included in this schedule Institutions are encouraged to provide further details on its
hedging practices in supplemental materials if the institution believes doing so will provide
additional and relevant clarity.
A unique identifier must be included to identify each unique record for each of the subschedules B.1 and B.2. as discussed below.
Exclude from this schedule all securities held for trading and securities the holding
company has elected to report at fair value under a fair value option even if holding
company management did not acquire the securities principally for the purpose of selling
them in the near term. Also exclude securities that have been sold, but not settled as of the
quarter-end date.
B.1—Securities 1 (“Main Schedule”)
The Securities 1 schedule collects individual security-level details on positions, security type,
allowance for credit losses by security, and accounting intent (AFS or HTM). Amounts should be
reported in U.S. dollars (USD). The reporting of Securities should follow balance sheet classification of
the FR Y-9C (e.g., Securities will correspond with Schedule HC-B breakdowns or be classified as Equity
securities with readily determinable fair values not held for trading included in FR Y-9C, Schedule HC,
item 2.c). Any securities not specifically excluded from this schedule should be reported. Additionally, the
method of reporting individual security-level information should be consistent with the level of
aggregation the company uses to assess allowances for credit losses on investment securities in
accordance with ASC Topic 326.
In circumstances whereby the BHC or IHC or SLHC holds securities in both AFS and HTM categories within
a given asset class, separate each security in to separate line items.
The following information should be reported in this schedule.
Unique ID
A unique identifier must be included to identify each unique record. For a given security
position, the same Unique ID should be used from one period to the next.
Identifier Type and Identifier Value
Report individual security-level data for all available-for-sale (AFS) and held-to-maturity
(HTM) securities, adding new rows as necessary. Generally, securities should always be
reported with a public identifier, if available, such as a valid CUSIP, ISIN, or SEDOL. If a valid
CUSIP, ISIN or SEDOL identifier exists for the security, please report the value of the chosen
identifier (the CUSIP, ISIN, or SEDOL code) and indicate the identifier type as “CUSIP”,

“ISIN”, or “SEDOL”. If a CUSIP, ISIN, or SEDOL identifier is not available for a given security,
please report an alternative public identifier value, if available, and report the identifier
type. If only an internal identifier is available and provided, please report the identifier type
as “INTERNAL.” Securities where an internal identifier is reported must have additional
information reported in the Security Description 2 or Security Description 3 fields that
clarifies the name of the security or issuer and the nature of the obligation (see the general
requirement for securities in the “Other” Security Description 1 category), to the extent that
the Security Description 2 and Security Description 3 fields are available after meeting any
specific requirements in the instructions for these fields under “Security Description” below.
For the purpose of this field, CUSIP means either a CUSIP or CINS (CUSIP International
Numbering System) code.
Private Placement
Please enter “Y” if the security is a private placement security or other non-publicly offered
security or “N” if it is a publicly offered security. For clarity, please enter "Y" for Rule 144A
securities and direct purchase municipal securities (as defined in the Municipal Securities
Rulemaking Board’s Notice 2011-52).
Security Description
Report the security description as indicated below.
Agency MBS: Report mortgage-backed securities (MBS) issued or guaranteed by U.S.
Government agencies.
Auction Rate Securities: Report auction rate securities. Auction-rate securities are variable
rate securities with long-term maturities whose interest rates are periodically reset through
auctions occurring at predetermined short-term intervals (generally 7, 14, 28, or 35 days).
CDO: Report collateralized debt obligations (CDOs). CDOs are asset-backed securities
collateralized by a discrete portfolio of fixed income assets and that make payments based
on the performance of those assets.
CLO: Report collateralized loan obligations (CLOs). CLOs are securitizations of portfolios of
loans through a bankruptcy-remote special-purpose vehicle (SPV) that issues asset-backed
securities in one or more classes (or tranches). In general, CLOs are backed by a variety of
assets, including whole commercial loans, revolving credit facilities, letters of credit, and
bankers’ acceptances.
CMBS: Report commercial mortgage-backed securities (CMBS). Exclude securities that have
been issued or guaranteed by the Federal National Mortgage Association (FNMA) or the
Federal Home Loan Mortgage Corporation (FHLMC) or guaranteed by the Government
National Mortgage Association (GNMA). Report these securities as “Agency MBS” (above).
Common Stock (Equity): Report common stock (equity). Provide the name of the issuer in
the Security Description 2 column.
Auto ABS: Report asset-backed securities (ABS) collateralized by auto loans.
Credit Card ABS: Report asset-backed securities (ABS) collateralized by credit card loans.
Student Loan ABS: Report asset-backed securities (ABS) collateralized by student loans.
Other ABS (excl HEL ABS): Report all other ABS that cannot properly be reported as auto
ABS, credit card ABS, student loan ABS or home equity loan ABS; such as, leasing, Small
Business Association (SBA) and fleet (auto) and floor plan ABS.

Corporate Bond: Report corporate bonds. Corporate bonds are debt obligations issued by
corporations and may be secured or unsecured.
Covered Bond: Report securities generally classified as “covered bonds” that feature
recourse to cash flows of a pool of mortgages or public-sector loans on the balance sheet of
an issuing financial institution.
Domestic Non-Agency RMBS (incl HEL ABS): Report residential mortgage-backed securities
(RMBS), including securities backed by home equity loans, that are issued by domestic nongovernment agency entities.
Foreign RMBS: Report residential mortgage-backed securities of foreign issuers. Provide
the country in the Security Description 2 column.
Municipal Bond: Report bonds issued by U.S. states, cities, counties, and other governmental
entities at or below the state level. For example, include bonds issued by Canadian
provinces or other local government entities and bonds issued by other non-US local
government entities. In the Description 2 column, report the sector from the list below that
best describes the principal source of repayment and intended use of the capital raised by
the offering.
•
•
•
•
•
•
•
•
•
•
•
•
•

General Obligation - State
General Obligation - Local
Revenue - Single Family Housing
Revenue - Multi-Family Housing
Revenue - Hospitals and Health Care
Revenue - Education
Revenue - Industrial Development Revenue
Revenue - Utilities
Revenue - Transportation
Revenue - Tax
Revenue – Other
Appropriation-Backed6
Other

Mutual Fund: Report investments in mutual funds, including money market mutual funds
and mutual funds that invest solely in U.S. government securities. In the Description 2
column, enter either “Money Market Mutual Fund” for investments in money market mutual
funds or similar cash reserve instruments or “Non-Money Market Mutual Fund” for all other
categories of mutual funds. Provide the name of the fund in the Description 3 column.
Preferred Stock (Equity): Refer to the FR Y-9C Glossary entry for “Preferred Stock.” Provide
the issuer name in the Security Description 2 column.
Sovereign Bond: Report bonds issued by the central governments of foreign countries. Provide the
two-letter Country ISO code in the Security Description 2 column. Also, include in this category
obligations of foreign country central banks, foreign central government units or agencies, fully
government-guaranteed obligations of municipal or state‐owned enterprises (e.g., non-central
government(s)); and obligations of supranational organizations such as the International Bank for
Reconstruction and Development (World Bank), Inter‐American Development Bank, and Asian
Development Bank. Sovereign Bonds that are issued by supranational entities should identify the
6 For a definition of appropriation-backed debt, please refer to the Municipal Securities Rulemaking Board glossary definition

for subject-to-appropriation-debt.

issuer of the bond in the second or third security description column in place of a country code.
Additionally, for non-guaranteed government securities, include additional information in the
remaining description columns to explain the source of repayment (if not full faith and credit of the
sovereign).
US Treasuries & Agencies: Exclude mortgage-backed securities. Report U.S. government agency
obligations issued by U.S. government agencies and U.S. government-sponsored agencies, including but
not limited to, Small Business Administration “Guaranteed Loan Pool Certificates,” U.S. Maritime
Administration obligations, and Export–Import Bank participation certificates. Include obligations
(other than mortgage-backed securities) issued by the Farm Credit System, the Federal Home Loan
Bank System, the Federal Home Loan Mortgage Corporation, the Federal National Mortgage
Association, the Financing Corporation, Resolution Funding corporation, and FDIC Structured Sale
Guaranteed Notes and NCUA Guaranteed Notes.
Other: Report all securities that cannot properly be reported in the categories above. It is
required to use the Security Description 2 and/or Security Description 3 columns to provide
a description of the security that clarifies the name of the security or issuer, type or nature of
obligation, and, if applicable, key terms such as the maturity date and stated interest rate.
Exposure to Debt/Equity Security (USD Equivalent)
Report exposure to the debt/equity security as indicated below.
Amortized Cost (USD Equivalent): In general, amortized cost is the purchase price of a debt
security adjusted for amortization of premium or accretion of discount if the debt security
was purchased at other than par or face value (for more information, refer to the FR Y-9C
Glossary entry for “premiums and discounts”).
Market Value (USD Equivalent): In general, market value is “the price that would be received
to sell an asset or paid to transfer a liability in an orderly transaction between market
participants at the measurement date.” For further information, refer to ASC Topic 820,
Fair Value Measurements and Disclosures (formerly FASB Statement No. 157, Fair Value
Measurements) and the FR Y-9C glossary entry for “fair value.”
Current Face Value (USD Equivalent): The nominal dollar amount of the security as of the
report date.
Original Face Value (USD Equivalent): The nominal dollar amount originally assigned to the
security by the issuer.
Amount of Allowance for Credit Losses
For AFS securities, report the allowance for credit losses by the BHC or IHC on the security. For HTM
securities, report the allowance for credit losses on the security if such information is available at security
level. If only pool level information is available, report this field as: pool-level amount of allowance for
credit losses * (the security’s amortized cost) / (total amortized cost in the pool). This value should be
reported as a positive number.
Writeoffs
Report any writeoffs of this security during the quarter on a quarter-to-date basis.
Accounting Intent
Indicate whether the security is available-for-sale (AFS) or held-to-maturity (HTM). For
equity securities with readily determinable fair values not held for trading included in FR Y9C, Schedule HC, item 2.c, report “EQ” in this field.
Price

Report the price of the security associated with the reported market value in USD. In
general, this is the value that, when multiplied by the current USD equivalent face value or
nominal amount of the security, results in the USD equivalent amount that would be
received (excluding accrued interest) if the security were sold at market value. A security
whose market value is equal to its outstanding face value has a price of 100. For equity
securities, report the price per share.
Pricing Date
Report the pricing date of the security.
Book yield
Report the effective interest rate that would be used to determine the allowance for credit
losses allocated to the respective security in Book Yield in accordance with ASC Topic 326.
This item is not required for equity and mutual fund securities. For securitization debt, this
relates to the yield implicit at the time of acquisition. This value should be the original
unamortized yield, without subsequent adjustments for paydowns or accretion. However, if
the reported book yield differs from the yield determined according to the methodology
above, such as using the retrospective interest method for only structured notes outlined in
ASC 320-10-35-40, document the reason for the use of the alternative in supplemental
materials.
Purchase Date
Report the date on which the security was purchased or acquired in the case of credit
sensitive securities that are evaluated for credit loss purposes in accordance with ASC Topic
326. The purchase date should be the date associated with the amortized cost and book
yield of the security (exclude for equity and mutual fund securities). If current holdings of
the same security were acquired in different periods, provide the amounts and respective
purchase dates distinct trade lots in separate rows of the worksheets. The preferred method
for reporting purchases and sales of securities is as of trade date. However, settlement date
accounting is acceptable if the reported amounts would not be materially different. (See the
Glossary entry for “trade date and settlement date accounting" in the FR Y-9C instructions).
Currency
Indicate the currency denomination of contractual payments on the security, or for an
equity security, the currency in which it trades in its principal exchange, using the standard
ISO 4217 three-letter currency code (e.g., USD, EUR, GBP, CAD, etc.). For the avoidance of
doubt, whether or not the value of this field is USD (U.S. dollars), all amounts reported in
this schedule must be in USD-equivalent terms as of the reporting date.

B.2—Securities 2 (“Investment Securities with Designated Accounting Hedges”)
The Securities 2 schedule contains information on investment security hedging
relationships designated under GAAP as cash flow or fair value hedges of AFS or HTM
securities. All amounts should be reported in U.S. dollars. Gains and losses should be
reported gross of tax.
In each row, report the unique ID, identifier type and identifier value using the
corresponding instructions for Securities 1 for each investment security for which the BHC
or IHC or SLHC has an existing qualifying hedging relationship. Security holdings listed in
this worksheet should be a subset of the line-by-line holdings reported in the Securities 1
schedule and use a consistent ID, Identifier Type and Identifier Value for matching
purposes. In addition, for qualifying hedging relationships reported on Securities 2, the
unique ID reported for the investment security on Securities 1 must also be reported.
There should be one row submitted for each distinct investment security hedging
relationship. Use multiple rows to reflect one-to-many relationships: For example, if
multiple hedging relationships apply to a single security holding, please list each
hedging relationship affecting the security in a separate row of the Securities 2 file,
repeating relevant details about the hedged security. (This treatment would apply, for
example, if distinct hedging instruments – such as interest rate and foreign exchange
hedging instruments – hedge different risks of the same holding and are accounted for
separately, or if a fair value hedge co-exists with a cash flow hedge to address distinct
risks.) Similarly, if a portfolio hedge is used to hedge more than one security under a
single hedging relationship, please list each of the hedged security holdings in separate
rows alongside the characteristics and allocable amount of the associated portfolio
hedging instrument. If a hedging instrument hedges an investment security and also
hedges assets that are not investment securities, report the amount allocable to the
investment security (or securities) being hedged.
Please refer to the following table for detailed instructions on each column of this
worksheet. The abbreviation ASC stands for the Financial Accounting Standards Board
Accounting Standards Codification. In general, in the instructions that follow, the terms
hedging instrument and hedged item follow their usage in the ASC. Note that hedging
instrument may refer either to a single instrument or derivative that hedges the hedged
item in a hedging relationship, or a group of instruments jointly considered a hedging
instrument under a single hedging relationship.

Field
No.

Field Name

Description

Allowable Values

1

Identifier Type

Report the identifier type for an investment security for which the See Securities 1
BHC or IHC or SLHC has an existing qualifying accounting hedging instructions
relationship, and whose identifier value is provided in Field 2
(“Identifier Value”). If more than one distinct qualifying hedging
relationship exists for the security, please list the security more
than once.

2

Identifier Value

Report the identifier value for an investment security for which the See Securities 1
BHC or IHC or SLHC has an existing qualifying accounting hedging instructions
relationship. If more than one distinct qualifying hedging
relationship exists for the security, please list the security more
than once.

3

Amortized Cost

Report the amortized cost (USD equivalent) of the security being See Securities 1
hedged. This amount should equal the amount recorded in the instructions
Securities 1 file for this security, unless the amount in Securities 1
contains trade lots or holdings that are not part of the hedging
relationship, in which case only include the amortized cost of the
holdings of the security that are hedged under the qualifying
hedging relationship.

(USD Equivalent)

4

Market Value (USD
Equivalent)

Report the market value (USD equivalent) of the security being See Securities 1
hedged. This amount should equal the amount recorded in the instructions
Securities 1 file for this security, unless the amount in Securities 1
contains trade lots or holdings that are not part of the hedging
relationship, in which case only include the market valueamortized
cost of the holdings of the security that are hedged under the
qualifying hedging relationship.

5

Accounting Intent
(AFS, HTM, EQ)

Indicate whether the security being hedged is available-for-sale See Securities 1
instructions
(AFS), held-to-maturity (HTM), or an equity security (EQ).

6

Type of Hedge(s)

Report the type of hedge (fair value or cash flow hedge) associated 1= Fair Value Hedge,
with the holding as defined by ASC 815. Make this indication for 2=Cash Flow Hedge.
each hedged security, whether it is hedged individually or is hedged
as part of a portfolio of assets with similar risk that are hedged as a
group in line with ASC 815-20-25-12 (b), ASC 815-20-2512A, or
ASC 815-10-25-15.

Field
No.

Field Name

Description

Allowable Values

7

Hedged Risk

Indicate the risk being hedged, among the potential hedged risks 1=Overall Change in Fair
described under ASC 815-20-25-12 and ASC 815-20-25-15.
Value or Variability in
Cash Flows, 2=Interest
Rate Risk, 3=Foreign
Exchange Risk, 4=Credit
Risk, 5 = Interest Rate
Risk & Foreign Exchange
Risk, 6= Interest Rate
Risk & Credit Risk, 7=
Foreign Exchange Risk &
Credit Risk, 8 = Interest
Rate Risk & Foreign
Exchange Risk & Credit
Risk, 9= Change in Fair
Value of Embedded Call
or Put Option, 10=Other,
11= Not applicable.

8

Hedge Interest
Rate

For hedges of interest rate risk, indicate the benchmark interest 1=US Treasury Security
rates from among those eligible under ASC 815-20-25-6A and other Interest Rate, 2=London
relevant guidance.
Interbank Offered Rate
(LIBOR)Secured
Overnight Financing Rate
(SOFR) Overnight Index
Swap Rate, 3=Federal
Funds Effective Swap
Rate, 4 =Other, 5 = Not
applicable.

9

Hedge Percentage

Indicate, in the case of a designated fair value hedge, the portion of Enter a numeral in
the asset being hedged, as determined according to ASC 815-20-25- decimal format with up
to 4 decimal places
12 (b) and ASC 815-20-25-12A. Enter a decimal value.
between 0 and 1,
If the hedge is allocated to 100 percent of the securities notional or inclusive.
100 percent of the hedged risk associated with the investment
amounts reported in Fields 3 and 4 (amortized cost and market
value), please enter a value of 1.
If the associated hedge is a designated cash flow hedge of foreign
currency fluctuation, please indicate the percentage of principal or
interest cash flows (as applicable) being hedged in accordance with
ASC 815-20-25-41.

10

Hedge Horizon

If the hedge is a fair value hedge, report the latest date of the
remaining effectiveness horizon (e.g., the remaining life of the
derivative instrument or an applicable shorter period, as discussed
in ASC 815-20-25-118), consistent with the documented risk
management strategy for the fair value hedge.
If the hedge is a cash flow hedge, report the latest date within which
the latest transaction covered by the hedge is expected to occur, in
line with the documentation requirements under ASC 815-20-25-3
and the effectiveness testing requirements under ASC 815-20-25.

Must be in yyyy-mm-dd
format, e.g.:
2005-02-01
1999-12-14

Field
No.

Field Name

11

Hedged Cash Flow

Indicate the type of cash flow associated with the hedge if it is a cash 1=Principal and Interest
Cash Flows, 2=Interest
flow hedge.
Only, 3=Principal Only,
4=A Fixed Portion of
Either Principal or
Interest Cash Flows,
5=Other 6= Not
applicable.

12

Sidedness

Indicate whether the hedging instrument provides a one-sided 1=One-sided. 2= Not
effective offset of the hedged risk, as permitted under ASC 815-20- One-sided.
25-76.

13

Hedging
Instrument at Fair
Value

Indicate the USD-equivalent fair value of the hedging instrument
used to hedge the security under the indicated hedging
relationship. The hedging instrument associated with the hedged
security may consist of a proportion of a whole derivative (see ASC
815-20-25-45), in which case report the applicable portion of the
hedging derivative’s fair value. In addition, more than one
instrument may be used in combination as a hedging instrument, in
which case report the sum of the allocable fair values of these
instruments.

Description

Allowable Values

Rounded positive or
negative whole dollar
amount with no cents,
e.g.: 20000000
Supply numeric values
without any nonnumeric formatting (no
dollar sign, commas or
decimal). For negative
values use a negative sign
‘-‘, not parentheses.

14

Effective Portion of Indicate the effective portion of the gains and losses in the quarter Rounded positive or
in USD of the hedging instrument(s), associated with the hedged negative whole dollar
Cumulative Gains
risk and hedged percentage of the security.
amount with no cents,
and Losses
e.g.: 20000000
Supply numeric values
without any nonnumeric formatting (no
dollar sign, commas or
decimal). For negative
values use a negative sign
‘-‘, not parentheses.

15

ASU 2017-12
Hedge
Designations

Indicate if any of the ASU 2017-12 hedge designations allowed in 1= Last-of-Layer;
conjunction with partial-term hedging election in ASC 815-20-25- 2= One or more selected
12b(2)(ii) are applicable. These designations are described in ASC contractual cash flows;
815-20-25-12A and 815-25-35-13B.
3= Not applicable

Schedule C—Regulatory Capital Instruments
General guidance
The FR Y-14Q Regulatory Capital Instruments quarterly schedules collect historical data of
firms’ transactions in and balances of funded instruments that are included in regulatory
capital as well as subordinated debt instruments and their related hedging instruments –
included in FR Y-9C line item BHCK4062, “Subordinated notes and debentures.” They
collect historical data at the CUSIP level on the balances of each funded regulatory capital
instrument, in addition to information on any issuances and redemptions of individual
instruments that occurred during the quarter. The quarterly schedule does not require
BHCs or IHCs to report changes in the balances of capital instruments due to amortizations
or accretions as either Redemptions or Issuances. Note: All subordinated debt
instruments must be included, regardless of whether or not the instrument is
included in regulatory capital.
Concurrently with their initial submission of the Regulatory Capital Instruments
schedule, a new filer of FRY-14Q Schedule C must make a one-time submission of all
subordinated debt as of quarter end that includes all of the information required in
schedule C.3 (Issuances During Quarter) for each subordinated debt instrument
outstanding as of quarter end. Report in Column I the notional dollar amount of the
instrument as of quarter end. Subordinated debt instruments acquired as a result of
mergers and acquisitions (M&A) activities, should be treated as new instruments and
submitted with schedule C.3 (Issuances During Quarter) for each subordinated debt
instrument outstanding as of the quarter end (for the quarter when the M&A
transaction is closed). If a CUSIP changes for a subordinated debt instrument, report
the terms associated with the new CUSIP in schedule C.3, even if terms have not
changed (but only the CUSIP has).
C.1—Regulatory Capital and Subordinated Debt Instruments as of Quarter End
This worksheet collects historical information on the firms’ regulatory capital and
subordinated debt instruments as of the end of the most recent quarter. Complete this
worksheet with details on each of these funded instruments as of quarter end. For each
instrument, provide the applicable details below:
Columns I through Columns S apply to subordinated debt instruments, related interest rate
hedges as well as any new interest rate hedges associated with outstanding subordinated
debt instruments.
For a subordinated debt instrument with multiple hedging instruments (interest rate
swaps), report the sum of the values for all interest rate swaps. There should be one CUSIP
number and one line associated with each subordinated debt instrument.
Column Instructions
Column B

Committee on Uniform Security Identification Procedures (CUSIP) or
unique identifier provided by firm
Report the CUSIP number or unique identification number assigned to the instrument as
provided by the firm. If there are different instrument types associated with one CUSIP,
report the same CUSIP across multiple rows, provided that a different Instrument Type is

used for each recurrence of the respective CUSIP.
Column C
Instrument type
Report the type of regulatory capital instrument. Instruments should be reported based on
whether they were included in Tier 1 or Tier 2 regulatory capital. This item should indicate:
Common Stock, CPP TARP Preferred, CS USG Investment, CS Warrants, Cumulative Dated
Preferred (TRUPS), Cumulative Perpetual Preferred (CPP), Mandatory Convertible
Preferred (MCP), MCP USG Preferred, NCPP Convertible, Non-Cumulative Perpetual
Preferred (NCPP), Other Tier 1 Instruments, Other Tier 2 Instruments, REIT Preferred,
Subordinated Debt, USG Preferred TRUPS, or Subordinated Debt.
Column D
Regulatory capital rule treatment
Report the regulatory capital treatment for the instrument as per the regulatory capital rule
(See generally 12 CFR 217). If the instrument being reported is a subordinated debt
instrument not included in regulatory capital, “NA” should be reported.
Column E
Cumulative/noncumulative
Report whether the instrument’s coupon/dividend is cumulative or noncumulative.
Column F
Notional amount ($Millions)
Report the notional dollar amount of the instrument as of quarter end.
Column G
Amount recognized in regulatory capital ($Millions)
Report the dollar amount of the instrument that qualified as regulatory capital as of quarter
end.
Column H
Comments
Use this field to report any supporting information regarding the instrument, including how
it relates to amounts approved in the firm’s capital plan. Comments should also reflect
summary balance variances by Instrument Type.
Column I
Carrying value, as of quarter-end ($Millions)
Report the carrying value of the instrument. This number should match the value that
enters in FR Y-9C line item BHCK4062, “Subordinated notes and debentures”. For
subordinated debt with multiple interest rate swaps, report the sums of the full carrying
values of the underlying note.
Column J

Unamortized discounts/premiums, fees, and foreign exchange
translation impacts as of quarter-end ($Millions)
Report the dollar amount of unamortized discounts/ premiums, fees, and foreign exchange
translation impact (for FX-denominated instruments) associated with the instrument at
quarter end. For subordinated debt with multiple interest rate swaps, report the sums of
the full amounts of unamortized discounts/ premiums, fees, and foreign exchange
translation impact (for FX-denominated instruments) associated with the underlying note
at quarter end. Report the amount with a positive sign for the unamortized amount of the
discount and a negative sign for the unamortized amount of the premium.
Column K
Fair value of swaps, as of quarter end ($Millions)
Report the dollar value of swaps associated with the instrument that enter FR Y-9C line item
BHCK4062, “Subordinated notes and debentures.” For subordinated debt with multiple
interest rate swaps, report the sums of the fair values of all the interest rate swaps
associated with the instrument detailed in this line.
Column L
Notional amount of interest rate swap ($Millions)
Report the notional dollar amount of the interest rate swap associated with the instrument.

For subordinated debt with multiple interest rate swaps, report the notional amount for all
the interest rate swaps associated with the instrument detailed in this line.
Column M
Currency denomination of the instrument
Report the currency the instrument is denominated in. If the relevant currency is not in the
drop down box, specify the currency in the Comments field.
Column O
All other changes that affect the carrying value of an instrument
($Millions)
Report all other changes that affect the carrying value of an instrument that are not
captured in other items on this schedule (e.g., hedges that affect the carrying value). This
item should be reported with either a positive or negative value, as appropriate.
Column P
Interest expense for the quarter (net of swaps) ($Millions)
Firms should report the dollar amount of the quarterly interest expense for the specific instrument net of
any adjustments attributable to swaps.
Column Q
Interest expense for the quarter (with swaps, excluding any gains or
losses due to the fair value adjustment of ASC 185/FAS 133 hedges) ($Millions)
Report the dollar amount of the interest expense recorded for the instrument excluding any gains or losses
due to the fair value adjustment of swaps (under ASC 185/FAS 133 accounting hedge recognition). Quarterly
interest expense should be reported at a disaggregated level for each security. Firms should report the
quarterly P&L for the specific instrument including any underwriting fees and income/expense due to swaps,
but excluding the gains/losses due to any fair value adjustments over the quarter. With respect to realized
cash flow, firms should only report cash flow from swaps to the extent that they are included in interest
expense on subordinated debt.
Column R
Interest expense for the quarter (with swaps, this number should reconcile to the
quarterly number reported in FR Y-9C BHCK4397 for all subordinated debt instruments) ($Millions)
Report the dollar amount of the interest expense recorded for the instrument, inclusive of swaps and fair
value adjustments. The sum of the quarterly interest expense on all subordinated debt securities reported in
this field should match the aggregate number reported on the form FR Y-9C, item BHCK4397. If a firm’s FRY9C BHCK4397 aggregate number includes additional non-subordinated debt items such as but not limited
to the interest expense of mandatory convertible securities associated with gross equity contract notes and
gross equity commitment notes, please provide a note with the aggregate amount attributable to these nonsubordinated debt interest expenses in the Comments field for this item.
Column S
Fair value adjustment at the quarter end for subordinated debt
securities that are carried at fair value ($Millions)
Report the fair value adjustment at the quarter end for the subordinated debt instrument if it is carried at
fair value. This item is meant to capture the quarterly fair value adjustment made to the security that flows
through the bank's income statement as interest expense on subordinated debt.

C.2—Regulatory Capital and Subordinated Debt Instrument
Repurchases/Redemptions During Quarter
Firms are to complete this worksheet with details on any repurchase or redemption
activity for its capital and subordinated debt instruments during the quarter. For each

instrument that was subject to a redemption or repurchase, provide the applicable details
below. All redemptions and repurchases reported on this worksheet must be reported as
negative values.
Note: Do not use this worksheet to report decreases in the amount of any capital
instrument that are the result of amortizations of the remaining balance of the instrument.
Any changes due to amortizations of instruments that occurred during the quarter should
be reflected in the balances of those instruments as reported on the C.1-Regulatory Capital
and Subordinated Debt Instruments as of Quarter End worksheet.
Decreases in APIC resulting from employee stock compensation-related drivers should not
be captured in sub-schedule C.2. Decreases in APIC as a result of treasury stock being
issued at a price lower than its cost basis (i.e., the accounting amount of the stock held on
the firm’s balance sheet) must not be captured in sub-schedule C.2.
An IHC must report remittances of capital to a non-IHC entity such as its foreign parent if it
reduces the IHC's regulatory capital, even if it does not arise from the payment on or
repurchase or redemption of a regulatory capital instrument. Reductions in APIC on subschedule C.2 should reflect only instances in which an IHC remits capital to its foreign
parent outside the context of payment on or redemption of an internal capital instrument.
An example of this would be the reversal of contributed capital that was originally paid by
the parent to the IHC in the form of cash. In these instances, report the CUSIP with the
following convention: P00000001, P00000002, etc.
Column Instructions
Column B

Committee on Uniform Security Identification Procedures (CUSIP) or
unique identifier provided by firm
Report the CUSIP number or unique identification number assigned to the instrument as
provided by the firm. If there are different instrument types associated with one CUSIP,
report the same CUSIP across multiple rows, provided that a different Instrument Type is
used for each recurrence of the respective CUSIP. If there are duplicate records with the
same CUSIP and Instrument Type, the firm should append a differentiating feature on the
end of the CUSIP (e.g., “V1” and “V2”, etc.) and specify in the comments column that these
are in fact swaps on the same CUSIP.
Column C
Instrument type
Report the type of regulatory capital instrument. This item should also indicate where
common stock is related to employee compensation (Common Stock - Employee Stock
Compensation), and remissions of capital to a foreign parent entity for IHCs (APIC - Foreign
Parent), in addition to the following items: Common Stock, CPP TARP Preferred, CS USG
Investment, CS Warrants, Cumulative Dated Preferred (TRUPS), Cumulative Perpetual
Preferred (CPP), Mandatory Convertible Preferred (MCP), MCP USG Preferred, NCPP
Convertible, Non-Cumulative Perpetual Preferred (NCPP), Other Tier 1 Instruments, Other
Tier 2 Instruments, REIT Preferred, Subordinated Debt, USG Preferred TRUPS, or
Subordinated Debt.
Column D
Regulatory capital rule treatment
Report the regulatory capital treatment for the instrument as per the regulatory capital rule
(See generally 12 CFR 217). If the instrument being reported is a subordinated debt
instrument not included in regulatory capital, “NA” should be reported.
Column E
Redemption action
Report the redemption action executed on the instrument.

Column F
Date on which action was executed (mm/dd/yyyy)
Report the date on which the redemption/repurchase action was executed.
Column G
Notional amount transacted ($Millions)
Report the notional dollar amount by which the instrument was reduced as a result of the
redemption/repurchase action.
Column H
Regulatory capital amount transacted ($Millions)
Report the dollar amount of regulatory capital by which the instrument was reduced as a
result of the redemption/repurchase action.
Column I
Notional amount remaining at quarter end ($Millions)
Report the remaining notional dollar amount of the instrument as of quarter end.
Column J

Amount recognized in regulatory capital remaining at quarter end
($Millions)
Report the remaining dollar amount of the instrument that was included in regulatory
capital as of quarter end.
Column K
Comments
Use this field to report any supporting information regarding the instrument, including how
it relates to amounts approved in the firm’s capital plan. Comments should also reflect
summary balance variances by Instrument Type.
C.3 – Regulatory Capital and Subordinated Debt Instruments Issuances During
Quarter
Firms are to complete this worksheet with details on any issuances of capital and
subordinated debt instruments – as well as any related hedging instruments, which includes
new hedges on outstanding subordinated debt instruments - that were issued during the
quarter. For each issued instrument, provide the applicable details below.
For a subordinated debt instrument with multiple hedging instruments (swaps), please
report on multiple lines with the naming convention: CUSIP_1, CUSIP_2, etc., where CUSIP is
the unique identifier of the underlying instrument. Columns C-Z should be repeated for all
swap and reflect the underlying instrument, even though the entries may be the same due
to the swaps having the same underlying instrument.
Note: Do not use this worksheet to report increases in the amount of any capital
instruments that are the result of accretions that occurred during the quarter. Any changes
due to accretions that occurred during the quarter should be reflected in the balances of
those instruments as reported on the C.1 - Regulatory Capital Instruments as of Quarter End
worksheet.
Increases in APIC resulting from employee stock compensation-related drivers should not
be captured in sub-schedule C.3.
An IHC must report capital contributions to the IHC from a non-IHC entity such as its
foreign parent if it increases the IHC's regulatory capital, even if it does not arise from the
issuance of a regulatory capital instrument from the IHC to that entity. In these instances,
report the CUSIP with the following convention: P00000001, P00000002, etc.

Column Instructions
Column B

Committee on Uniform Security Identification Procedures (CUSIP),
International Securities Identification Number (ISIN) or unique
identifier provided by firm
Report the CUSIP or ISIN number. If the instrument does not have a CUSIP or ISIN, provide
the unique identification number assigned to the instrument as provided by the firm. For
subordinated debt with multiple swaps, please report on multiple lines with the naming
convention CUSIP_1, CUSIP_2, etc., where CUSIP is the unique identifier of the underlying
instrument. If there are different instrument types associated with one CUSIP, report the
same CUSIP across multiple rows, provided that a different Instrument Type is used for
each reissuance of the respective CUSIP. If there are duplicate records with the same CUSIP
and Instrument Type, the firm should append a differentiating feature on the end of the
CUSIP (e.g., "v1" and "v2", etc.) and specify in the comments column that these are in fact
swaps on the same CUSIP.
Column C
Instrument type
Report the type of regulatory capital instrument. Instruments should be reported based on
whether they were actually included in Tier 1 or Tier 2 regulatory capital. This item should
also indicate where common stock is related to employee compensation (Common Stock Employee Stock Compensation) and contributions of surplus capital from a foreign parent
entity for IHCs (APIC - Foreign Parent), in addition to the following items: Common Stock,
CPP TARP Preferred, CS USG Investment, CS Warrants, Cumulative Dated Preferred
(TRUPS), Cumulative Perpetual Preferred (CPP), Mandatory Convertible Preferred (MCP),
MCP USG Preferred, NCPP Convertible, Non-Cumulative Perpetual Preferred (NCPP), Other
Tier 1 Instruments, Other Tier 2 Instruments, REIT Preferred, Subordinated Debt, USG
Preferred TRUPS, or Subordinated Debt.
Column D
Is issuance result of conversion?
Report whether the issued instrument is the result of a conversion.
Column E
If conversion, indicate CUSIP of original instrument
For issuances that are the result of a conversion, report the CUSIP of the instrument from
which the new issuance was converted.
Column F
Date of issuance (mm/dd/yyyy)
Report the date the instrument was issued.
Column G
Regulatory capital rule treatment
Report the regulatory capital treatment for the instrument as per the regulatory capital rule
(See generally 12 CFR 217). If the instrument being reported is a subordinated debt
instrument not included in regulatory capital, “NA” should be reported.
Column H
Cumulative/noncumulative
Report whether the instrument’s coupon/dividend is cumulative or noncumulative.
Column I
Notional amount transacted ($Millions)
Report the notional dollar amount of the issued instrument. For subordinated debt with
multiple swaps, report the full notional amount transacted of the underlying instrument.
Column J
Regulatory capital amount transacted ($Millions)
Report the dollar amount of the instrument that qualified as regulatory capital as of quarter
end.
Column K

Perpetual/dated

Report whether the issued instrument is of fixed maturity (“dated”) or of no fixed date
when capital will be returned to the investor (“perpetual”).
Column L
If dated, date of maturity (mm/dd/yyyy)
For instruments of fixed maturity (i.e., “dated” instruments), report the maturity date. For
“perpetual” instruments, report “NA”.
Column M
Issuer call
Report whether there is an issuer call option for the instrument.
Column N
If callable, optional call date (mm/dd/yyyy)
For instruments that feature an issuer call option, report the first date of call.
Column O
Fixed/floating
Report whether the instrument has a fixed coupon, a floating coupon/dividend, steps up or
converts from paying a fixed to paying a floating or a different fixed coupon.
Column P
Coupon/dividend rate (dividend yield) (bps) at issuance
For instruments with fixed coupon/dividends, report the coupon/dividend rate for the
instrument at issuance. For instruments that have a floating coupon/dividend or that have
neither a fixed nor floating coupon/dividend rate (such as common stock), input the
coupon/dividend rate paid in the reporting quarter.
Column Q
Index at issuance
For instruments with a coupon/dividend rate that is linked to the rate of a particular index,
report the index to which it is linked at issuance. For instruments with a fixed
coupon/dividend rate, report “NA.” If the index is not available, specify the index in the
Comments field.
Column R
Spread over index (bps) at issuance
For instruments with a coupon/dividend rate that is linked to the rate of a particular index,
report the spread over the relevant index in basis points (e.g., SOFR 1mo1M LIBOR+50bps
should be reported as “50”) at issuance. For instruments that have a fixed coupon/dividend
rate or that have neither a fixed nor floating coupon/dividend rate, report “NA”.
Column S
Date at which coupon terms change
For instruments that step up or convert from paying a fixed rate to paying a floating coupon,
specify the date at which the rate change occurs. If the terms of the instrument do not
change, report “NA.”
Column T
Coupon/dividend rate (bps) when terms change
For instruments that step up, report the coupon/dividend rate for the instrument after the
change of terms. If the terms of the instrument do not change, report “NA.”
Column U
Index when terms change
For instruments that convert from paying a fixed rate to paying a coupon/dividend rate that
is linked to the rate of a particular index, report the index to which it is linked. Select from
options in the drop down box. If the index is not available in the drop down menu, specify
the index in the Comments field. If the terms of the instrument do not change, report “NA.”
Column V
Spread over index (bps) when terms change
For instruments that convert from paying a fixed rate to paying a coupon/dividend with a
coupon/dividend rate that is linked to the rate of a particular index, report the spread over
the relevant index in basis points (e.g., SOFR 1mo1M LIBOR+50bps should be reported as
“50”). If the terms of the instrument do not change, report “NA.”

Column W
Existence of step up or other incentive to redeem
Report whether the instrument features a step up or other incentive to redeem the security.
Step–up securities initially pay the investor an above–market yield for a short period and
then, if not called, ‘‘step up’’ to a higher coupon rate.
Column X
Convertible/non-convertible
Report whether the instrument is convertible into another instrument or non–convertible.
Column Y
If convertible, mandatory or optional conversion?
For instruments that are convertible into another instrument, report whether the
conversion is mandatory or optional. For non–convertible instruments, report “NA”.
Column Z
If convertible, specify the instrument type into which it will convert
For instruments that are convertible into another instrument, report the type of instrument
into which the instrument will convert. For non–convertible instruments, report “NA”.
Column AA Comments
Use this field to report any supporting information regarding the instrument, including how
it relates to amounts approved in the firm’s capital plan. Comments should also reflect
summary balance variances by Instrument Type. If the nature of the swap (fixed-to-floating,
floating-to-fixed, FX) is not self-evident, please provide details here.
Columns BB through HH
Not applicable.
Column II
Swap index
If the interest rate swap is fixed-to-floating, report the index to which the swap payment is
linked. If the interest rate swap is floating-to-fixed, report the index to which the received
leg is linked. If the index is not available in the drop down box, please specify index in the
Comments field. For instruments unrelated to an index report “N/A”.
Column JJ
Swap spread over index (bps)
Report the effective spread (the paid-spread-over-index rate plus the difference between
the fixed coupon on the underlying note and the received fixed rate on the swap) over the
relevant index in basis points (e.g., 1M LIBORSOFR 1mo+50bps should be reported as “50”).
For instruments unrelated to an index report “N/A”.
Column KK
Not applicable.

Schedule D—Regulatory Capital
General Guidance
For the purposes of the Regulatory Capital Schedule, all firms must reflect the regulatory
capital for the reporting quarter Where applicable, firms should also reference the
methodology descriptions outlined within the FR Y-9C, Schedule HC-R.
The Regulatory Capital schedule collects additional data necessary to calculate the items
that may receive limited recognition in Common Equity Tier 1 (i.e., significant and nonsignificant investments in the common shares of unconsolidated financial institutions,
mortgage servicing assets and deferred tax assets arising from temporary differences) that
are not collected on the FR Y-9C.
Data should be provided in all non-shaded items; shaded items are derived and will be
automatically populated.

Firms subject to Category I and II standards only (line items 1-9)
Non-Significant investments in the capital of unconsolidated financial institutions in
the form of common stock
Line item 1 Aggregate amount of non-significant investments in the
capital of unconsolidated financial institutions
Report the gross amount of non-significant investments in the capital of unconsolidated
financial institutions, including the form of common stock, additional tier 1, tier 2 capital
and, for Category I and II firms, covered debt instruments.
Line item 2 Non-significant investments in the capital of unconsolidated financial
institutions in the form of common stock
Report the gross amount of non-significant investments in the capital of unconsolidated
financial institutions in the form of common stock.
Line item 3 10 percent threshold for non-significant investments
Report the 10 percent threshold for non-significant investments. This is calculated as
common equity tier 1 capital before adjustments and deductions, less deductions and
adjustments for goodwill, intangible assets, DTAs that arise from net operating loss and tax
credit carryforwards, AOCI-related adjustments, and other deductions from (additions to)
common equity tier 1 capital before threshold-based deductions.
Line item 4 Amount to be deducted from common equity tier 1 due to 10 percent
deduction threshold
This item is shaded and is derived from other items in the schedule; no input required.
Significant investments in the capital of unconsolidated financial institutions in the
form of common stock
Line item 5 Gross significant investments in the capital of unconsolidated financial
institutions in the form of common stock
Aggregate holdings of capital instruments relevant to significant investments in the capital
of unconsolidated financial entities, including direct, indirect and synthetic holdings in both
the banking book and trading book.
Line item 6 Permitted offsetting short positions in relation to the specific gross
holdings included above
Offsetting positions in the same underlying exposure where the maturity of the short
position either matches the maturity of the long position or has a residual maturity of at
least one year.
Line item 7 Significant investments in the capital of unconsolidated financial
institutions in the form of common stock net of short positions
This item is shaded and is derived from other items in the schedule; no input required.
Line item 8 10 percent common equity tier 1 deduction threshold
Report the 10 percent common equity tier 1 deduction threshold.
Line item 9 Amount to be deducted from common equity tier 1 due to 10 percent
deduction threshold
This item is shaded and is derived from other items in the schedule; no input required.
Firms subject to Category III and IV standards only (line items 10-12)
Investments in the capital of unconsolidated financial institutions

Line item 10 Aggregate amount of investments in the capital of unconsolidated
financial institutions.
Report the gross amount of non-significant investments in the capital of unconsolidated financial
institutions, significant investments in the capital of unconsolidated financial institutions that are in the
form of common stock, and significant investments in the capital of unconsolidated financial institutions
that are not in the form of common stock.
Line item 11 25 percent threshold for investments in the capital of unconsolidated financial
institutions
Report the 25 percent common equity tier 1 deduction threshold.
Line item 12 Amount to be deducted from common equity tier 1 due to 25 percent
deduction threshold
This item is shaded and is derived from other items in the schedule; no input required.
Mortgage servicing assets
Line item 13 Total mortgage servicing assets classified as intangible
Mortgage servicing assets may receive limited recognition when calculating common equity
tier 1, with recognition typically capped at 10% or 25% of the bank’s common equity (after
the application of all regulatory adjustments).
Line item 14 Associated deferred tax liabilities which would be extinguished if the
intangible becomes impaired or derecognized under the relevant accounting
standards
The amount of mortgage servicing assets to be deducted from common equity tier 1 is to be
offset by any associated deferred tax liabilities, with recognition capped at 10% or 25% of
the bank’s common equity tier 1(after the application of all regulatory adjustments). If the
bank chooses to net its deferred tax liabilities associated with mortgage servicing assets
against deferred tax assets, those deferred tax liabilities should not be deducted again here.
Line item 15 Mortgage servicing assets net of related deferred tax liabilities
This item is shaded and is derived from other items in the schedule; no input required.
Line item 16 Common equity tier 1 deduction threshold: 10 percent for firms
subject to Category I and II standards, 25% for firms subject to Category III and IV
standards
Report the 10 percent common equity tier 1 deduction threshold for firms subject to Category I and II
standards and the 25 percent common equity tier 1 deduction threshold for firms subject to Category III
and IV standards.
Line item 17 Amount to be deducted from common equity tier 1 due to deduction
threshold
This item is shaded and is derived from other items in the schedule; no input required.
Deferred tax assets due to temporary differences
Line item 18 Deferred tax assets arising from temporary differences, net of
deferred tax liabilities
Report the aggregate amount of DTAs arising from temporary differences net of deferred tax
liabilities (DTLs). If DTLs exceed DTAs from temporary differences, this item should be
reported as a negative number. This line item should correspond to the gross amount of DTAs
arising from temporary differences, net of DTLs as defined in FR Y-9C, Schedule HC-R, part I,

line item 15, before any netting associated with potential net operating loss carrybacks or
related valuation allowances.
Line item 19 Valuation allowances related to DTAs arising from temporary
differences
Report any valuation allowances related to DTAs arising from temporary differences.
Report this value as a positive number.
Line item 20 Potential net operating loss carrybacks
Report the amount of taxes previously paid that the bank or intermediate holding company
could recover through net operating loss carrybacks. Report the full amount recoverable
without consideration of the bank holding company’s DTA/DTL position at the reporting date.
For purposes of this line item, the firm should not include taxes paid in jurisdictions that do
not allow a firm to recover taxes in prior fiscal years.
Line item 21 DTAs arising from temporary differences that could not be realized
through net operating loss carrybacks, net of related valuation allowances and net of
DTLs
Net deferred tax assets arising from temporary differences may receive limited recognition
in common equity tier 1, with recognition capped at 10% or 25% of the bank’s common
equity (after the application of all regulatory adjustments).
Line item 22 Common equity tier 1 deduction threshold: 10 percent for firms
subject to Category I and II standards, 25 percent for firms subject to Category III and
IV standards
This item is derived from item 16; no input required.
Line item 23 Amount to be deducted from common equity tier 1 due to deduction
threshold
This item is shaded and is derived from other items in the schedule; no input required.
Firms subject to Category I and II standards only (line items 24-28)
Aggregate of items subject to the 15% limit (significant investments, mortgage
servicing assets and deferred tax assets arising from temporary differences)
Line item 24 Sum of items 7, 15, and 21
This item is shaded and is derived from other items in the schedule; no input required.
Line item 25 15 percent common equity tier 1 deduction threshold
Report the 15% common equity tier 1 deduction threshold.
Line item 26 Sum of items 9, 17, and 23
This item is shaded and is derived from other items in the schedule; no input required.
Line item 27 Item 24 minus item 26
This item is shaded and is derived from other items in the schedule; no input required.
Line item 28 Amount to be deducted from common equity tier 1 due to 15 percent
deduction threshold
This item is shaded and is derived from other items in the schedule; no input required.
Other Quarterly Changes

Line item 29 Issuance of Common Stock (Including Conversion of Common Stock)
Captures the total issuance of common stock and related surplus in the reporting period on
a quarterly basis.
Line item 30 Repurchases of Common Stock
Captures the total repurchases of common stock in the reporting period on a quarterly basis.
MEMORANDA
Line item M1 Taxes paid through the as-of date of the current fiscal year
Report the amount of taxes paid during the current fiscal year through the as-of date. that
are included in Schedule D, line item 17, assuming that fiscal years align with calendar
years.

Schedule E—Operational Risk
General Instructions
Each quarter an institution must submit the Operational Loss History and Legal Reserve
Frequency data files. In addition to the Loss Reference Number, please include a unique identifier
for each row of data in the firm’s FR-Y14Q data submission in section E.1. Unique identifiers in
Section E.1 should remain constant with the specified row of data in subsequent submissions, and
become a permanent element of the data for those schedules.
E.1—Operational Loss History
Submit a complete history of operational losses at and above the institution’s established collection
threshold(s) in accordance with the following instructions.
The data file should contain all operational losses, with the exception of data on legal reserves and
non‐legal reserves, captured by the institution as of the respective reporting quarter end, starting
from the point‐in‐time at which the institution began capturing operational loss event data in a
systematic manner.
An operational loss is defined as a financial loss (excluding insurance or tax effects) resulting from
an operational loss event and includes all expenses associated with an operational loss event except
for opportunity costs, forgone revenue, and costs related to risk management and control
enhancements implemented to prevent future operational losses. An operational loss event is
defined as an event that results in loss and is associated with any of the seven operational loss event
type categories (Level 1) identified and defined in Reference Table E.1.a.
Each loss event must contain a unique loss reference number. A single operational loss event could
have multiple impacts (e.g., several accounting or recovery dates) and/or could be assigned to
multiple business lines. In cases where the institution submits a single loss event that has multiple
impacts and/or is assigned to multiple business lines, the same loss reference number must be
used to link these individual records to the same event.
The requirement for reporting a loss event is based on the event’s total loss amount, regardless of
how the loss amount is distributed. For example, if an institution’s collection threshold is $10,000
and a single loss event of $12,000 was assigned evenly to three business lines (i.e., $4,000 each),
then the event needs to be included in the institution’s submitted data file.
The intent of the Operational Loss Schedule (in the FR Y-14Q) is to capture actual or realized losses.
Operational losses should be included in the Schedule from the quarter when the loss is settled
and/or realized. This will often differ from the accounting date and capture dates.
Do not report separate, distinct operational loss events on an aggregated basis. For example, the
“bundling” of separate loss events that fall below the institution’s established threshold into one loss
event record should not be reported.
Foreign banking institutions should report operational losses that impact the institution’s U.S.
operations in accordance with these reporting instructions.
Ensure that the information provided for each reporting field conforms to the instructions in
the Operational Loss Data Collection Schedule in Section E.1.

Section E.1. Operational Loss Data Collection Schedule
Field
Reference

Field Name

Description

Section E.1
Unique
Identifier

Report the unique identifier for each row of data in the institution’s FR-Y14Q data
submission for Section E.1. The unique identifier should remain constant with the
specified row of data in subsequent submissions, and become a permanent element of the
data. The unique identifier should not include any white spaces, tabs, or special
characters.

B

Reference
Number

Report the unique institution-established identifier assigned to each loss event. The
reference number should not include any white spaces, tabs, or special characters.

C

Capture
Date

Report the date that the institution captured/recorded the loss event in its internal
operational loss database. The Capture Date must be submitted in the following format:
MM/DD/YYYY. For example, “January 5, 2011,” should be “01/05/2011.”

D

Occurrence
Date

A

E

Format
N:Numeric
C: Character
A:Alphanumeric

A

A
Date
MM/DD/YYYY

Date
Report the date that the operational loss event occurred or began. The Occurrence must
MM/DD/YYYY
be submitted in the following format: MM/DD/YYYY. For example, “January 5, 2011,
“should be “01/05/2011.”
Discovery Date Report the date that the operational loss event was first discovered by the institution. The
Date
loss event’s discovery date should not be earlier than its occurrence date. The Discovery
MM/DD/YYYY
Date must be submitted in the following format: MM/DD/YYYY. For example, “January 5,
2011,” should be “01/05/2011.”

F

Accounting
Date

G

Applicable
Loss Data
Collection
Threshold

H

Gross Loss
Amount
($USD)

Date
Report the date that the financial impact of the operational loss event was recorded on the
institution's financial statements. The accounting date should be consistent with, and no
MM/DD/YYYY
later than, the date a legal reserve is established. Generally, the loss event’s accounting
date should not be earlier than its occurrence date or discovery date; however, there are
cases where accounting date can accurately be reflected prior to discovery data. The
Accounting Date must be submitted in the following format: MM/DD/YYYY. For example,
“January 5, 2011,” should be “01/05/2011.”
N
Report the institution-established loss data collection threshold that was applicable to the
respective business line/function and in effect at the time the loss event was captured.

Report the total financial impact of the operational loss event before any recoveries and
excluding insurance and/or tax effects. The GLA should include all expenses associated
with an operational loss event except for opportunity costs, forgone revenue, provision
and provision write backs, and costs related to risk management and control
enhancements implemented to prevent future operational losses.

N

Field
Reference

Field Name

Description

Format
N:Numeric
C: Character
A:Alphanumeric

Also, the following types of events should not be included in the gross loss amount
or the institution’s completed Schedule:
Near Misses: An operational risk event that did not result in an actual financial loss or
gain to the institution.
Timing Events: An operational risk event that causes a temporary distortion of the
institution’s financial statements in a particular financial reporting period but that
can be fully corrected when later discovered (e.g., revenue overstatement,
accounting and mark-to-market errors).
Credit Boundary Events: Losses that are related to both operational risk and credit risk.
For example, where a loan defaults (credit risk) and the bank discovers that the
collateral for the loan was not properly secured (operational risk). [Exception: Retail
credit card losses arising from non- contractual third-party initiated fraud (for example,
identity theft) should be treated as external fraud operational losses and should be
included in the institution’s submission.]
Forgone Revenues/Opportunity Costs: Inability to collect potential future revenues due
to operational risk related failures.
Gains: Situations where an operational risk related failure results in a financial gain for
the institution.
In addition, Gross Loss Amounts:
Should be reported in units of one (not thousands), rounded to the nearest unit (for
example, a one million dollar loss would be reported as 1,000,000).
Must be reported in $US dollars. Loss amounts recorded in foreign currency should be
converted to $US dollars using a foreign exchange rate as of the accounting date
associated with the respective loss.

I

Recovery

Cannot be reported as a negative value, except cases where it represents a decrease in
reserves.
A recovery is an independent occurrence, related to the original loss event, separate in

N

Field
Reference

Field Name
Amount
($USD)

J

Basel
Event-Type
Category:
Level 1

K

Basel
Event-Type
Category:
Level 2

L

Basel
Business Line
Level 1

M

Basel
Business Line
Level 2

N

Internal
Business Line
or Corporate
Function

O

Acquired or

Description
time, in which funds or outflows of economic benefits are received from a third party,
excluding funds received from insurance providers. Recovery Amounts:
• Should not be included in the Gross Loss Amount column or netted into the gross
loss amount.
• Should exclude provisions and provision write backs.
• Should have the same reference number as the associated loss event.
• Should be reported in units of one (not thousands), rounded to the nearest unit (for
example, a one million dollar loss would be reported as 1,000,000).
• Should be reported in $US dollars. Recoveries recorded in foreign currency
amounts should be converted to $US dollars using a foreign exchange rate as of
the accounting date associated with the respective recovery.
• Cannot be reported as a negative value.
All loss events reported by the institution must be mapped to one of the seven
“Level 1 Event Types” in Reference Table E.1.a. This field must contain the
respective Level 1 Event-Type code specified in Reference Table E.1.a (i.e., ET1,
ET2, ET3….ET7). The exact code provided must be used (e.g., “ET1”) with no
additional characters or spaces added.

Format
N:Numeric
C: Character
A:Alphanumeric

A

If the institution categorizes loss events to the “Level 2 Event-Types” in Reference Table
E.1.a, use the Level 2 Event-Type codes specified in Reference Table E.1.a (i.e., ET11 –
ET76). If the institution does not map loss events to those Level 2 Event-Types, or cannot
map a particular loss event to one of the Level 2 Event-Types contained in Reference
Table E.1.a, then “ET00” should be inserted in this field. The exact code provided must be
used (e.g., “ET41”) with no additional characters or spaces added.
All loss events reported by the institution must be mapped to one of the nine “Level 1
Business Lines” in Reference Table E.1.b. This field must contain the specific Level
1Business Line code identified in Reference Table E.1.b (i.e., BL1, BL2, BL3….BL9) which
corresponds to the Level 1 Business Line.

N

If the institution categorizes loss events to the “Level 2 Business Lines” (Column L) in
Reference Table E.1.b, use the Level 2 Business Line codes specified in Reference Table
E.1.b (i.e., BL11 – BL81). If the institution does not map loss events to those Level 2
Business Lines, then insert BL00 in the respective field(s) in this column.
Report the institution-specific business line (e.g., Equities) or corporate function (e.g., HR,
Finance or Compliance) to which the operational loss event has been assigned. This field
should contain a numeric code (i.e., 1, 2, 3…) with each unique internal business line
mapped to a unique digit representing that business line/corporate function. The
institution should provide this mapping using the schedule provided in Section E.2
(‘Internal Business Line’).

N

If the loss event being reported originated from an acquired or merged entity, then

C

N

N

Field
Reference

Field Name
Merged
Entities

P

Q

R

Is Loss Event
Included in the
Institution’s
Most Recently
Reported
Operational
Risk Capital
Estimate?
Unit of
Measure

Detailed
Description of
Loss Event
(required for
events > $250k)

Description
include the name of the respective acquired or merged entity in this field. If not, then
insert “NA” (not applicable). “Events originating from acquired or merged entities” refer
to loss events that have a capture date prior to the acquisition/merger date. This
requirement should also apply to loss events originating from acquired or merged
entities that have capture dates after the acquisition/merger date, if those losses have
not yet been integrated into the business lines/functions of the merged entity.
If the institution uses statistical model to estimate operational risk capital, enter “Yes”
or “No” depending on whether or not the respective loss event is included in the
institution's most recently reported operational risk estimate.

Format
N:Numeric
C: Character
A:Alphanumeric

C
Y, N, or N/A

If the institution does not estimate operational risk using a statistical model, enter
"N/A" for this field.

The Unit-of-Measure (UOM), established by the institution, to which the loss has been
assigned for regulatory and/or economic capital calculation purposes. It is the level at
which the BHC’s or IHC’s or SLHC’s quantification model generates a separate
distribution for estimating potential operational losses (for example, organizational unit,
operational loss event type, risk category, etc.). Some institutions estimate a unique loss
distribution for each business line/event type combination while others may estimate
scenario loss distributions that span multiple business lines or events types (for
example, "Retail Banking/External Fraud"). The UOM field should contain a numeric
code (i.e., 1, 2, 3….) that is mapped to a unique UOM. The institution should provide this
mapping using the schedule provided in Section E.3 (‘Unit-of-Measure’).
For all operational loss events with gross loss amounts greater than or equal to $250
thousand, include a detailed description of the loss event. Generally, the "short-form"
descriptions captured in an institutions' internal loss database should suffice.

N

C

Reference Table E.1.a: Level 1 and Level 2 Event-Types
Level 1 Event-Type Categories
Code

Name

ET1

Internal Fraud

ET2

External Fraud

ET3

Employment Practices and
Workplace Safety

ET4

Clients, Products & Business
Practices

Level 2 Event-Type Categories
Code

Name

ET11

Unauthorized Activity

ET12

Theft and Fraud

ET21

Theft and Fraud

ET22

Systems Security

ET31

Employee Relations

ET32

Safe Environment

ET33

Diversity & Discrimination

ET41

Suitability, Disclosure & Fiduciary

ET42

Improper Business or Market Practices

ET43

Product Flaws

ET44

Selection, Sponsorship & Exposure

ET45

Advisory Activities

ET5

Damage to Physical Assets

ET51

Disasters and other events

ET6

Business Disruption and System Failures

ET61

Systems

ET71

Transaction, Capture, Execution and Maintenance

ET72

Monitoring and Reporting

ET73

Customer Intake and Documentation

ET74

Customer/Client Account Management

ET75

Trade Counterparties

ET76

Vendors & Suppliers

ET00

Not Applicable

ET7

Execution, Delivery and Process
Management

Level 1 Event-Type
Categories

Definition

Internal Fraud

Losses due to acts of a type intended to defraud, misappropriate property or
circumvent regulations, the law or company policy, excluding
diversity/discrimination events, which involves at least one internal party.

External Fraud

Losses due to acts of a type intended to defraud, misappropriate property or
circumvent the law, by a third party.

Employment Practices
and Workplace Safety

Losses arising from acts inconsistent with employment, health or safety laws or
agreements, from payment of personal injury claims, or from
diversity/discrimination events.

Clients, Products &
Business Practices

Losses arising from an unintentional or negligent failure to meet a
professional obligation to specific clients (including fiduciary and suitability
requirements), or from the nature or design of a product.

Damage to Physical
Assets

Losses arising from loss or damage to physical assets from a natural disaster
or other events.

Business Disruption and Losses arising from disruption of business or system failures.
System Failures
Execution, Delivery and
Process
Management

Losses from failed transaction processing or process management, from relations
with trade counterparties and vendors.

Reference Table E.1.b: Level 1 and Level 2 Business Lines

Level 1 Business Lines

Level 2 Business Lines

Name

Code

BL1

Corporate Finance

BL11

Corporate Finance

BL12

Municipal/Government
Finance

BL13

Merchant Banking

BL14

Advisory Services

BL21

Sales

BL22

Market Making

BL23

Proprietary Positions

BL24

Treasury

BL31

Retail Banking

BL2

BL3

Trading & Sales

Retail Banking

Activity Groups

Name

Code

BL32

Private Banking

BL33

Card Services

Mergers and acquisitions,
underwriting, privatizations,
securitization, research, debt
(government, high yield), equity,
syndications, IPO, secondary private
placements
Fixed income, equity, foreign
exchanges, commodities, credit,
funding, own position securities,
lending and repos, brokerage, debt,
prime brokerage
Retail lending and deposits,
banking services, trust and
estates
Private lending and deposits,
banking services, trust and estates,
investment advice
Merchant/commercial/corporat
e cards, private labels and retail
Project finance, real estate, export
finance, trade finance, factoring,
leasing, lending, guarantees, bills of
exchange
Payments and collections, funds
transfer, clearing and settlement

BL4

Commercial
Banking

BL41

Commercial Banking

BL5

Payment and
Settlement

BL51

External Clients

BL6

Agency Services

BL61

Custody

Escrow, depository receipts,
securities lending (customers)
corporate actions

BL62

Corporate Agency

Issuer and paying agents

BL63

Corporate Trust

BL71

Discretionary Fund
Management

Pooled, segregated, retail,
institutional, closed, open,
private equity

BL72

Non-Discretionary Fund
Management

Pooled, segregated, retail,
institutional, closed, open

BL81

Retail Brokerage

Execution and full service

BL00

Not Applicable

BL7

BL8
BL9

Asset Management

Retail Brokerage
Corporate Level
– Non- Business
Line Specific

Losses originating from a corporate/firm-wide function that cannot be
linked to a specific business line.

E.2. Internal Business Line
Field Name
Internal
Business Line
Code

Description
Report the unique numeric code assigned to the respective
Internal Business Line by the institution.

Format

N: Numeric
C: Character

N

Internal
Business Line
Name
Internal Business
Line Description

Report the name of the Internal Business Line.

C

Provide a brief description of the Internal Business Line.

C

E.3. Unit-of-Measure (UOM)
Field Name

Description

Format
N: Numeric
C: Character

UOM Code

Report the unique numeric code assigned to the respective Unitof-Measure by the institution.
UOM Name Report the name of the Unit-of-Measure.
UOM
Provide additional details on Unit-of-Measure, as necessary.
Descriptio

N
C
C

E.4. Threshold Information
Field Name

Description

Format
N: Numeric
C: Character

Identify all loss data collection thresholds used for the data
Collection
Threshold(s) reported.
Identify the "Applicable Internal Business Line(s)" for which the
Applicable
threshold applies. If the same threshold is used for all data
Internal
reported, indicate "firm-wide" in the Applicable Internal
Business
Business Line(s) field.
Line(s)
Effective
For all collection thresholds applicable to the data reported,
identify the time period for which the respective threshold is/was
Time
in effect.
Period of
Collection
Threshold
(FROM)
Effective
For all collection thresholds applicable to the data reported,
identify the time period for which the respective threshold is/was
Time
in effect.
Period of
Collection
Threshold
(TO)
Comment
Use as necessary.

N
C

DateTime

DateTime

C

E.5—Legal Reserves Frequency
Report the total number of outstanding/pending legal events by Business Line and Event
Type for which a legal reserve(s) has been established in accordance with the following
instructions.
The total number reported should be based on the number of legal events, not the number
of “reserve entries.” The total number of outstanding/pending legal events should be
reported by the quarter and year in which the first legal reserve for each respective legal
event was recorded. For example, a legal event that had three separate reserves recorded in
Q1-2011, Q4-2011, and Q2-2012 should be included as one event in the Q1-2011 total.
The Legal Reserves Frequency file should contain the total number of outstanding/pending
legal events, for which a legal reserve has been established. The values of losses should also
be reported in the FR Y-14Q Operational Loss Data Collection Schedule (E.1) as the event is
partially settled. Remaining reserves should be not be included in the FR Y-14Q Operational
Loss Data Collection Schedule (E.1) until that portion is settled.
Previously reported legal events that have been settled or closed during the current
reporting quarter should not be included in the current or future submissions. These events
should be detailed as part of the Operational Loss History. Example: A reserve for a legal
event was first recorded in Q1-2011. The legal event was then settled in Q2-2012. In this
example, the legal event should not be included in the institution’s Q2-2012 Legal Reserve
Frequency submission or future Legal Reserve Frequency submissions, but should be
included in the firms Operational Loss History.
The total number outstanding/pending legal events for which the first legal reserve was
recorded on or prior to December 31, 2007 must be reported under “Q4-2007” by Business
Line and Event Type in accordance with the following instructions. To clarify, total numbers
reported by business line and event type under Q4-2007 should represent the total number
of outstanding/pending legal events for which a reserve(s) was established prior to
December 31, 2007 and for which reserves are still in place as of the current reporting
quarter.
Ensure the information provided for each descriptive element conforms to the
reporting instructions in the Legal Reserves Frequency Schedule in Section E.5. For
illustrative purposes, an example of a Legal Reserves Frequency Schedule is provided in
Reference Table E.5.a.

Section E.5. Legal Reserves Frequency Schedule
Format

Field
Reference

Field Name

Description

A

Quarter

Report the quarter in which the first legal
reserve was established for a legal event.

C

B

Year

Report the year in which the first legal
reserve was established for a legal event.

N

C

Event Type

The number of outstanding/pending legal
events reported by the institution must be
mapped to one of the seven “Level 1 Event
Types” in Reference Table E.1.a. This field
must contain the respective Level 1 EventType code specified in Reference Table E.1.a
(i.e., ET1, ET2, ET3….ET7). The exact code
provided must be used (e.g., “ET1”) with no
additional characters or spaces added.

C

D

Business Line

The number of outstanding/pending
legal events reported by the institution must
be mapped to one of the nine “Level 1
Business Lines” in Reference Table E.1.b.
This field must contain the specific Level 1
Business Line code identified in Reference
Table E.1.b (i.e., BL1, BL2, BL3….BL9) which
corresponds to the Level 1 Business Line.

C

Report the number of outstanding/pending
legal events.

N

E

Number of
Outstanding/Pending
Legal Events

N: Numeric C:
Character

Reference Table E.5.a: Example of a Completed Legal Reserves Frequency Schedule
(for illustrative purposes only)

Quarter

Year

Event
Type
Level 1

Q4
Q4
Q4
Q1
Q3
Q2
Q2
Q3
Q3
Q4

2007
2007
2007
2008
2008
2009
2009
2009
2010
2010

ET4
ET4
ET1
ET4
ET4
ET4
ET3
ET7
ET4
ET7

Business
Line
Level 1

Number of
Outstanding
/Pending
Legal Events

BL2
BL7
BL2
BL3
BL2
BL1
BL4
BL2
BL1
BL7

4
6
5
1
1
2
1
1
3
1

Schedule F—Trading
A. Purpose of Schedule:
This schedule is designed to capture P/L sensitivities to positions firms hold in their
trading books, private equity investments, fair value option (FVO) loan hedges, and
certain other assets under fair value accounting. These terms are defined as follows:
Trading Book positions are those assets or liabilities which are reported as trading
assets or liabilities on the FR Y- 9C report, i.e.
"Trading activities typically include (a) regularly underwriting or dealing in
securities; interest rate, foreign exchange rate, commodity, equity, and credit
derivative contracts; other financial instruments; and other assets for resale, (b)
acquiring or taking positions in such items principally for the purpose of selling in
the near term or otherwise with the intent to resell in order to profit from shortterm price movements, and (c) acquiring or taking positions in such items as an
accommodation to customers or for other trading purposes."
Private Equity includes all equity related investments such as common, preferred,
and convertible securities.
This includes investments made on a principal basis in standalone companies, real
estate, general and limited partnership interests and hedge funds, including seed
capital invested in hedge or mutual funds.
Mandated investments, such as those in government or government sponsored
entities and stock exchanges, should be excluded from this schedule.
Other Fair Value Assets are all non-derivative assets held under fair value option
(FVO) accounting except wholesale and retail loans which should be included in
Schedule H (Wholesale) or Schedule J (FVO/HFS).
Examples would include legacy assets, community development assets and taxoriented investments, e.g. wind farms. Derivatives not held for trading do not qualify
as other fair value assets for purposes of this schedule, even if they have positive
mark-to-market values.
B. General Instructions:
Please see the Regional Groupings worksheet for definitions of country/currency
categorizations.
Credit Valuation Adjustments (CVA) should NOT be included in this schedule, while
CVA hedges should be reported separately in its own FR Y-14Q Trading schedule.
Refer to the definition of submission type in technical submission instructions.
Additionally, X-Valuation Adjustments (XVA) such as Funding Valuation
Adjustments (FVA) or other such Valuation Adjustments should NOT be included in
this schedule. XVA hedges (other than CVA hedges) should also NOT be reported in
the FR Y-14Q Trading schedule or the CVA hedges version thereof.
FVO Hedges are positions that
(i)

are used to hedge loan assets that are held-for-sale (HFS) or held under fair value
option (FVO) accounting, as reported in Schedule H or Schedule J.
AND

(ii)

are not reported as, or do not meet the definition of, trading assets or liabilities on
the FR Y-9C report (Schedule HC-D)

For example, FVO hedges may include single name or portfolio CDS, interest rate swaps, or any
other derivative instrument outside of the trading book used to hedge FVO or HFS loan fair value
fluctuations.
AL Hedges are positions that
(i)
(ii)

are used to hedge HFI accrual loans
AND
are not reported as, or do not meet the definition of, trading assets or liabilities on
the FR Y-9C report (Schedule HC-D)

AL Hedges could include, for example, hedges of HFI accrual loans reported on FR Y-9C Schedules
HC-F (Other Assets) or HC-G (Other Liabilities).
FVO Hedges and AL Hedges should be reported as separate instances of Schedule F under the
submission types “FVO Hedges” and “AL Hedges,” respectively. Note that derivatives that qualify as
accounting hedges under Accounting Standards Codification Topic 815 are not reportable on
Schedule F as FVO Hedges or AL Hedges. Sub-schedules F.22 (IDR-Corporate Credit) and F.23 (IDRJump to Default) do not need to be populated for FVO Hedges or AL Hedges.

Refer to the definition of submission type in the technical submission instructions.
Exposures to repurchase agreement positions that are accounted for under the fair
value option and any associated hedges should be reported in this schedule.
Neither Mortgage Servicing Rights (MSR's) nor MSR hedges should be included in
this schedule.
All worksheets are required to be filled out.
White cells represent required inputs. Green cells represent required inputs for
parameters that are flexible and can be changed.
Gray cells represent calculations or fixed values, and do not need to be completed
by the BHC or IHC or SLHC.
Examples of flexible parameters include tenor points and shock %s in some grids.
See sheet-specific instructions around acceptable ranges.
Sensitivities related to Exchange Traded Funds (ETFs) that are primarily backed by
direct asset holdings should be reported in the appropriate asset class. For example,
ETFs that are primarily backed by physical and financial commodities holdings (e.g.
XAU) should be included in the Commodities worksheets. Data related to all other
ETFs should be reported in the Equity worksheets, except in the case of currency
related ETFs. If possible, decompose currency related ETFs into separate currency
components and report the related sensitivities in the appropriate currency row of
the FX worksheets. If decomposition is not possible, report currency related ETFs in
the USD/Other row of the FX worksheets.
C. Item-Specific Instructions:
Worksheet-specific instructions are included within.

Glossary
API 2:

API 4:

ARS:
bp:
Carry Value:
CDS:

CER:
CMO:

Covered
Bond:
CS01:
CVA:
Delta:
DV01:
EUA/ETS:
Gamma:

GICS:
HY:
IG:
iTraxx:

The benchmark price reference for coal imported into northwest Europe. It is
calculated as an average of the Argus cost-insurance-freight (cif), AntwerpRotterdam-Amsterdam (ARA, major coal importing ports in northwest Europe)
assessment and McCloskey's northwest European steam coal marker.
The benchmark price reference for coal exported out of South Africa's Richards
Bay terminal, it is used in physical and over-the-counter (OTC) contracts. Its
value is calculated as the average of the Argus freight-on-board (fob) Richards
Bay assessment and McCloskey's fob Richards Bay market.
Auction Rate Security - Long term, variable rate bonds tied to short term
interest rates. ARS have a long term nominal maturity with interest rates reset
through a modified Dutch auction, at predetermined short term intervals.
Basis Point, 1/100th of 1%.
The amount of an investment as reflected in the consolidated financial
statements prepared in accordance with GAAP.
Credit Default Swap - A swap designed to transfer the credit exposure of fixed
income products between parties. The buyer of the credit swap receives credit
protection, whereas the seller of the swap guarantees the credit worthiness of
the product.
Certified Emission Reduction - A type of emissions unit, or carbon credits,
issued by the Clean Development Mechanism (CDM) Executive Board for
emission reductions.
Collateralized Mortgage Obligation - A type of mortgage backed that represent
claims to specific cash flows from large pools of home mortgages. The streams
of principal and interest payments on the mortgages are distributed to the
different classes of CMO interests, known as tranches. Each tranche may have
different principal balances, coupon rates, prepayments risks, and maturity
dates.
A corporate bond with recourse to a pool of assets that secures or "covers" the
bond if the originator (usually a financial institution) becomes insolvent.
The sensitivity of the portfolio to 1 bp adjustment to credit spreads.
Credit Valuation Adjustment - The market value of the credit risk due to any
failure of the counterparty to deliver.
The expected change in the value of a derivative for each dollar change in the
price of the underlying asset.
The dollar value (DV) impact on the value of an asset resulting from a one basis
point parallel shift downward in interest rates.
European Union Emissions Trading System - Cap and trade emission allowances
in the European Union. Companies can buy and sell from each other as needed.
The expected change in delta exposure for a +1% relative change in the price of
the underlying entity. Gamma is used to gauge the sensitivity of a derivative
position to a price change in the underlying reference security or portfolio. A
large positive gamma can serve to magnify gains and cushion losses.
Global Industry Classification Standard - An industry taxonomy developed by
MSCI and Standard & Poor's for use by the global financial community.
High Yield - Bonds rated below investment grade (below BBB). Because these
bonds have a higher risk of default, they have higher yields than better quality
bonds.
Investment Grade - Bonds that are rated BBB or above.
A family of credit default swap index products covering regions of Europe,
Australia, Japan and Asia Ex-Japan.

LATAM:
LCDX:
LPG:
LIBOR:

Lognormal
Vega:
MBS:

MENA:
MV:
Normal Vega
OAS:
Private
Equity:
TIBOR:
Unfunded
Commitments:
Vega:
VER:
Vol point:
Whole Loan:
XO:

An abbreviation for Latin America.
A North American loan credit default swap index. LCDX consists of 100
reference entities, referencing first lien loans listed on the Markit Syndicated
Secured List.
Liquefied Petroleum Gas (LPG) is a flammable mixture of hydrocarbon gases
used as a fuel in heating appliances and vehicles.
London Interbank Offered Rate - An interest rate at which banks can borrow
funds from other banks in the London interbank market. LIBOR is derived from
a filtered average of the world's most creditworthy banks' interbank deposit
rates for larger loans with maturities between overnight and one full year.
The expected change in the value of an option when the option's implied
volatility increases by 1%, i.e. goes from 25% to 26%.
Mortgage Backed Securities - Debt obligations that represent claims to the cash
flows from pools of mortgage loans, most commonly on residential property.
Mortgage loans are purchased from banks, mortgage companies, and other
originators and then assembled into pools by a governmental, quasigovernmental, or private entities. These entities then issue securities that
represent claims on the principal and interest payments made by borrowers on
the loans in the pool.
An abbreviation for Middle East and North Africa.
An abbreviation for market value.
The expected change in the value of an option when the volatility of the
security underlying the option increases by 1%, i.e. goes from 25% to 26%.
Option Adjusted Spread - A measurement tool for evaluating price differences
between similar products with different embedded options. A larger OAS
implies a greater return for greater risks.
Private equity is an asset class consisting of equity securities in operating
companies that are not publicly traded on a stock exchange.
Tokyo Interbank Offered Rate - A daily reference rate based on the interest
rates at which banks offer to lend unsecured funds to other banks in the
Japanese interbank market.
Funds pledged for investment but not yet drawn upon.
The expected change in the value of an option when the option's implied
volatility increases by 1%, i.e. goes from 25% to 26%. When not specified
otherwise, vega denotes lognormal vega as opposed to normal vega.
Voluntary Emission Reductions/Verified Emission Reductions - A type of
carbon offset exchanged in the OTC market for carbon credits.
A 1% absolute change in volatility, e.g. a change from 25% to 26%.
A mortgage loan which is sold in its entirety on a standalone basis rather than
being pooled with other mortgages.
XO (Crossover) refers to the CDX.NA.XO CDX index, an index of CDS's that are at
the crossover point between investment grade and junk (high yield).

Regional Groupings
Advanced Economies
Andorra
Australia
Austria
Belgium
Canada
Channel Islands
Cyprus
Denmark
Estonia
Finland
France
Germany
Gibraltar
Greece
Greenland
Guam
Guernsey
Ireland
Isle of Man
Italy
Japan
Jersey
Kosovo
Luxembourg
Malta
Monaco
Montenegro
Netherlands
New Zealand
Norway
Portugal
Samoa
San Marino
Slovakia
Slovenia
Spain
Sweden
Switzerland
United Kingdom
United States
Vatican City
Virgin Islands (US)
Virgin Islands (British)

Currency
EUR
AUD
EUR
EUR
CAD
GBP
EUR
DKK
EUR
EUR
EUR
EUR
GIP
EUR
DKK
USD
GGP
EUR
IMP
EUR
JPY
JEP
EUR
EUR
EUR
EUR
EUR
EUR
NZD
NOK
EUR
USD
EUR
EUR
EUR
EUR
SEK
CHF
GBP
USD
EUR
USD
USD

Emerging Europe
Albania
Belarus
Bosnia and
Herzegovina
Bulgaria
Croatia
Czech Republic
Hungary
Iceland
Latvia
Liechtenstein
Lithuania
Macedonia
Moldova
Poland
Romania
Russia
Serbia
Ukraine

Currency
ALL
BYR
BAM
BGL
HRK
CZK
HUF
ISK
LVL
CHF
LTL
MKD
MDL
PLN
ROL
RUB
RSD
UAH

Latin America &
Caribbean
Antigua and Barbuda
Argentina
Aruba
Bahamas
Barbados
Belize
Bermuda
Bolivia
Brazil
Cayman Islands
Chile
Colombia
Costa Rica
Cuba
Dominica
Dominican Republic
Ecuador
El Salvador
Grenada
Guatemala
Guyana
Haiti
Honduras
Jamaica
Mexico
Nicaragua
Panama
Paraguay
Peru
Saint Kitts and Nevis
Saint Lucia
Saint Vincent and the
Grenadines
Suriname
Trinidad and Tobago
Uruguay
Venezuela

Currency
XCD
ARS
AWG
BSD
BBD
BZD
BMD
BOB
BRL
KYD
CLP
COP
CRC
CUP
XCD
DOP
ECS
USD
XCD
GTQ
GYD
HTG
HNL
JMD
MXN
NIO
PAB
PYG
PEN
XCD
XCD
XCD
SRG
TTD
UYU
VEF

Asia Ex-Japan
Bangladesh
Bhutan
Brunei
Cambodia
China
Fiji
Hong Kong
India
Indonesia
Kazakhstan
Kyrgyzstan
Laos
Macau
Malaysia
Maldives
Mongolia
Myanmar
Nepal
North Korea
Philippines
Singapore
Solomon Islands
South Korea
Sri Lanka
Taiwan
Tajikistan
Thailand
Tonga
Turkmenistan
Uzbekistan
Vanuatu
Vietnam

Currency
BDT
BTN
BND
KHR
CNY
FJD
HKD
INR
IDR
KZT
KGS
LAK
MOP
MYR
MVR
MNT
MMK
NPR
KPW
PHP
SGD
SBD
KRW
LKR
TWD
TJR
THB
TOP
TMM
UZS
VUV
VND

Middle East &
North Africa
Afghanistan
Algeria
Armenia
Azerbaijan
Bahrain
Dubai
Egypt
Georgia
Iran
Iraq
Israel
Jordan
Kuwait
Lebanon
Libya
Morocco
Oman
Pakistan
Qatar
Saudi Arabia
Somalia
Syria
Tunisia
Turkey
United Arab
Emirates
Yemen

Currency
AFA
DZD
AMD
AZM
BHD
AED
EGP
GEL
IRR
IQD
ILS
JOD
KWD
LBP
LYD
MAD
OMR
PKR
QAR
SAR
SOS
SYP
TND
TRY
AED
YER

Sub-Saharan Africa
Angola
Benin
Botswana
Burkina Faso
Burundi
Cameroon
Cape Verde
Central African
Republic
Chad
Congo-Brazzaville
Comoros
Cote d'Ivoire
Democratic Republic of
the Congo
Djibouti
Equatorial Guinea
Eritrea
Ethiopia
Gabon
Gambia
Ghana
Guinea
Guinea-Bissau
Kenya
Lesotho
Liberia
Madagascar
Malawi
Mali
Mauritania
Mauritius
Mozambique
Namibia
Niger
Nigeria
Republic of the Congo
Rwanda
Senegal
Seychelles
Sierra Leone
South Africa
Sudan
Swaziland
Tanzania
Togo
Uganda
Zambia
Zimbabwe

Currency
AOA
XOF
BWP
XOF
BIF
XAF
CVE
XAF
XAF
XAF
KMF
XOF
CDF
DJF
GQE
ERN
ETB
XAF
GMD
GHC
GNF
XOF
KES
LSL
LRD
MGF
MWK
XOF
MRO
MUR
MZM
NAD
XOF
NGN
XAF
RWF
XOF
SCR
SLL
ZAR
SDG
SZL
TZS
XOF
UGX
ZMK
USD

F.1—Equity by Geography
General Instructions
For definitions of the "Other" categories in each section, reference the Regional
Groupings worksheet. For example, "Other Advanced Economies" would include entries
for any Advanced Economy country (as defined on the Regional Groupings worksheet)
that is not explicitly listed in the Advanced Economies section of this worksheet. This
Other Advanced Economies row would also include aggregated exposures from
explicitly listed countries where the exposures fall below minimal thresholds specified
below.
Note that each regional section has a row for cross-country indices, e.g. the Euro Stoxx
indices, which may be used if firms have difficulty decomposing sensitivities by country.
Vega should be reported in absolute terms ($MM / +1 vol point) regardless of
whether relative or absolute vols were provided on the Equity Spot-Vol Grids
worksheet.
Profit/(Loss) Calculation
Profit/(Loss) should be calculated assuming full revaluation where possible. In
completing the Profit/(Loss) section, firms should run full revaluations assuming all
equities move a given relative % and then allocate the resulting P/L by country/index.
For example, all entries in the -50% decline column would be calculated by running a
single full-revaluation simulation in which all equities decline by -50% regardless of
geography. P/L from this single simulation would then be allocated among the various
rows corresponding to different countries/indices.
Thresholds
Sensitivities for countries in Advanced Economies for which the delta is less than
$3mm may be aggregated and entered as a single entry on the "Other Advanced
Economies" row. For other regions, sensitivities for which the delta is less than $2mm
may be aggregated and entered in the appropriate "Other" row for that region.
Spot Shocks
The spot shocks listed in the green cells may be modified to fit what the firm has
available subject to the following constraints:
Spot shocks must at a minimum span 0% to -50% and at least 5 distinct spot shocks less
than 0% must be provided.
The difference between adjacent spot shocks must not exceed 25%.
Additional columns for other shock percent may be added. Unused columns should be
left blank.
Tenors
In the term structure section, please replace the tenor points shown in green with those
the firm has available. Insert additional term structure columns as needed. Unused
columns should be left blank.

F.2—Equity Spot-Vol Grid
General Instructions
Each point on the grid should be calculated using full revaluation and should represent firm-wide
Profit/(Loss) results.
Vega post spot shock must be provided in absolute terms (units of $MM / +1 vol point) even if the
spot-vol grid is populated using relative volatility shocks.
Additional rows and columns for other shock values may be added. Unused rows/columns should
be left blank.
Spot Shocks
The spot shocks provided must match those provided on the Equity by Geography worksheet and
are subject to the constraints outlined on that worksheet.
Volatility Shocks
The volatility shocks listed in the green cells may be modified subject to the following constraints:
Vol shocks must go out to at least +20 vol points (or an equivalent amount if using a relative
methodology).
If using relative volatility shocks, it may be necessary to modify the default volatility shocks
shown in the grid based on the level of the volatility surface on the effective date of this
submission. Firms must provide at least 3 absolute volatility shocks which are greater than zero.
Absolute Vol Shocks
When shocking spot, "sticky" (i.e., fixed) strike volatility must be kept constant. The implied
volatility at each strike should not change and the volatility curve within a given tenor should
remain unchanged (in terms of sticky / fixed strike vs. absolute volatility). This is illustrated as we
go from Table 1 to Table 2, below.
When shocking implied volatility within a given tenor, the absolute implied volatility at each strike
(of each option at each strike) should be shocked in a parallel manner by the same absolute amount.
This is illustrated as we go from Table 2 to Table 3.
Table 1:

Table 2:

Spot Shock: 0%
Implied
Strike
Vol
700
32
800
27
900
23
1000
20

Spot Shock: -30%
Strike
700
800
900
1000

Implied
Vol
32
27
23
20

Table 3:
Spot Shock: -30%,
Vol Shock: +10 pts
Implied
Strike
Vol
700
42
800
37
900
33
1000
30

Relative Vol Shocks
Firms applying relative volatility shocks would keep their volatility surface fixed in going from
Table 1 to Table 2. That is, the implied volatility given a -30% shock would be what the implied
volatility was before shocking spot by -30%.

F.3—Other Equity
General Instructions
Entries in the dividend table above should represent the Profit/(Loss) in $MM that the firm would
experience if dividend yields in the specified tenors were to decline by -1% in relative terms, i.e.
drop from 3% to 2.97%.
For a precise description of what countries constitute Europe, please refer to the UN GeoScheme:
(http://millenniumindicators.un.org/unsd/methods/m49/m49regin.htm#Europe).
Tenors
In the term structure section, replace the tenor points shown in green with those the firm has
available. Insert additional term structure columns as needed. Unused columns should be left
blank. The unspecified tenor column is to be used only if the firm is unable to break out its
sensitivities by tenor.

F.4—FX Spot Sensitivities
General Instructions
Enter currency symbols into the green cells of the Currency1 and Currency2 columns. Additional
rows may be inserted into this section as needed. Any unused rows should be left blank.
Report on-shore and off-shore currency sensitivities separately.
For non-USD currency pairs:
1) Delta is defined as USD delta equivalent of Currency1, with a positive number indicating long
Currency1 / short Currency2, and a negative number indicating short Currency1 / long Currency2.
2) If the currency delta positions are netted and shown only versus USD, then enter zero for delta
and show the P/L arising from gamma only in the corresponding currency pair row.
Profit/(Loss) Calculation
Profit/(Loss) should be calculated assuming full revaluation where possible. In completing the
Profit/(Loss) section, firms should complete each row independently. For example, a row for EUR
vs. USD would be calculated by shocking only the EUR vs. USD exchange rate and leaving all other
exchange rates fixed.
Thresholds
Entries for currencies where the absolute value of the delta is below $50mm and where no grid P/L
entries have an absolute value above $10mm may be aggregated and placed into the OTHER vs. USD
line.
Spot Shocks
The spot shocks listed in the green cells may be modified to fit what the firm has available subject to
the following constraints:
Spot shocks must at a minimum span -30% to +30% and at least four distinct spot shocks on each
side of 0% must be provided.
The difference between adjacent spot shocks must not exceed 10%.
Additional columns for other shock percent may be added. Unused columns should be left blank.
In computing the Profit/(Loss) entries, assume normal volatility does not change.

F.5—FX Vega
General Instructions
Enter currency symbols into the green cells of the Currency1 and Currency2 columns. Additional
rows may be inserted as needed. Unused rows should be left blank.
Report on-shore and off-shore currency sensitivities separately.
Thresholds
Enter all currency pairs for which the absolute value of the vega at any tenor (or in total) exceeds
$1 mm / +1 vol point; pairs with smaller vegas may be omitted.
Tenors
In the term structure section, replace the tenor points shown in green with those the firm has
available. Insert additional term structure columns as needed. Unused columns should be left
blank.

F.6—Rates DV01
General Instructions
For definitions of the "Other" categories in each section, reference the Regional Groupings
worksheet. For example, "Other Asia Ex-Japan" would include entries for any Asia Ex-Japan
currency (as defined on the Regional Groupings worksheet) that is not explicitly listed in the Asia
Ex-Japan section of this worksheet.
**DV01s of instruments shocked by market value (MV) such as securitized products, ARS,
Loans and defaulted securities must be entered in aggregate on the "Instruments shocked by
Market Value" row for the appropriate currency. For the regional sections (Emerging
Europe, Latin America & Caribbean, etc.), DV01s of instruments shocked by MV should not
be included to avoid double counting.
Entries on this sheet should include ALL products with interest rate sensitivities including
those such as munis, agencies and ARS for which DV01s are also requested elsewhere in this
schedule.
DV01 for Corporates and Agency MBS should be included in the Swaps / Discounting Curve line for
the appropriate currency, while DV01 for Agency indentures/bonds should be reported in the
Agencies line for the appropriate currency.
Directional DV01s and P/L slides reported to the “Swaps / Discounting Curve” row for a given
currency, should reflect the impact of simultaneously bumping all swap / discount curves in that
currency (including those originally introduced as alternatives to LIBOR) keeping the basis
between them fixed.
To report basis risk for a given currency, swap / discount curves in that currency should be mapped
to the available basis rows based on tenor (this applies equally to alternative reference rates
introduced as part of the transition away from LIBOR). For example, a 3M BSBY curve would map to
the “3M Basis” row, while SOFR, SONIA and TONAR would map to the “OIS Basis” row. A unique
outright or “base” curve, with respect to which basis risk is to be measured for the given currency,
should be designated. No basis risk should be reported to the basis row containing this base curve.
For any other basis row, report the impact of (or equivalent to) bumping all curves mapped to that
row by -1bp relative to the base curve.
Additionally, basis risk in respect of curves that map to the same basis row as the base curve,
should enter on the “Other Basis” line, again based on a -1bp change in those curves, relative to the
base curve.
Example 1 – base curve as SOFR: pay 3M vs fixed, discounted with SOFR
Suppose the USD base curve is designated as SOFR. Consider a USD swap in which the reporting
bank pays a 3M floating rate and receives fixed, discounted with SOFR. This position would give
rise to
• positive directional DV01 in the “Swaps / Discounting Curve” row
• a positive “3M basis” entry (-1 bp change in the 3M curve relative to SOFR is beneficial)
Example 2 – base curve as SOFR: pay 3M vs fixed, discounted with Fed Funds (OIS)
Again with SOFR as base curve, consider the same USD swap in which the reporting bank pays a 3M
floating rate and receives fixed, but this time discounted with Fed Funds (OIS). Assuming +ve MTM,
this position would give rise to
• positive directional DV01 in the “Swaps / Discounting Curve” row

•
•

a positive “3M basis” entry (-1 bp change in the 3M curve relative to SOFR is beneficial)
a positive “Other basis” entry (-1 bp change in FF(OIS) relative to SOFR is also beneficial)

Basis reporting for the above and additional examples is summarized in the table below:
Base
Discount
OIS
3M
6M
Other
Ex.
Pay
Receive
Curve
Curve
Basis
Basis
Basis
Basis
1
SOFR
SOFR
USD 3M Fixed
+
2
SOFR
FF(OIS)
USD 3M Fixed
+
+or3
GBP 3M
SONIA
GBP 3M GBP 6M
+or4
TONAR
TONAR
JPY 6M
Fixed
+
5
SOFR
SOFR
BSBY 3M BSBY 6M
+
6
SOFR
SOFR
FF(OIS)
SOFR
+
Sovereign Bonds
Sovereign bonds issued in the same currency as the reference sovereign's base currency should
have their DV01's entered on this worksheet. Examples would include U.S. government bonds
denominated in USD and U.K. government bonds denominated in GBP. Such instruments would
not lead to any credit spread entries on the Sovereign Credit worksheet, though they would lead to
entries in the MV (A) and Notional (B) sections of that worksheet.
Euro-denominated bond positions issued by countries using the euro should also be entered on this
worksheet only. Note that there are specific rows for "Government" exposures for those countries
defined as "Advanced Economies" on the Regional Groupings worksheet. For other countries, the
government exposures would be summed with other types of rates exposures and entered in
aggregate in the single row for the corresponding country. So, for example, Spanish government
bonds would be entered on this worksheet on the row in the "EUR Directional Risks" section
labeled "Governments: Spain", while Hungarian government bond exposures would be aggregated
along with any other Hungarian rates exposures and entered in the row labeled "HUF". Again, such
instruments would not lead to any credit spread entries on the Sovereign Credit worksheet, though
they would lead to entries in the MV (A) and Notional (B) sections of that worksheet.
In the case of sovereign bonds issued in a currency that differs from the reference sovereign's base
currency, the rates risk should be entered on this worksheet, while the corresponding credit risk
should be entered on the Sovereign Credit worksheet. Examples would include Japanese
government bonds denominated in USD and U.K. government bonds denominated in EUR.
Any rates exposure from Sovereign CDS should be entered on this worksheet, while the
corresponding credit risk should be entered on the Sovereign Credit worksheet.
These instructions with respect to sovereign bonds pertain solely to the entries on this worksheet.
Please see the instructions on the Sovereign Credit worksheet when entering the notionals and
market values there.
Profit/(Loss) Section
The shock entries listed in the green cells may be modified to fit what the firm has readily available.
Shock levels should range from -200 bps to +500 bps and the difference between adjacent shocks
should not exceed 100 bps.
Additional columns for other shock percent may be added. Unused columns should be left blank.
When calculating the Profit/(Loss) from negative rate shocks, if the firm’s systems cannot
accommodate negative rate levels, floor rates at +1bp (i.e. assume rates cannot become negative).

In computing Profit/(Loss), assume normal (absolute) volatility does not change and, to the
extent possible, preserve the skew by strike for all shock levels.
Do not include instruments shocked by market value (MV) in computing the Profit/(Loss)
points.
Tenors
In the term structure section, replace the tenor points shown in green with those the firm has
available. Insert additional term structure columns as needed. Unused columns should be left
blank.

F.7—Rates Vega
General Instructions
For definitions of the "Other" categories in each section, reference the Regional Groupings
worksheet. For example, the "Other Advanced Economies" section should include entries for any
Advanced Economy country (as defined on the Regional Groupings worksheet), when the currency
is not explicitly listed on this worksheet.
Similarly, the Totals sections, such as Total Emerging Europe, should contain the summation of the
vegas across all the currencies when issuing countries are defined as Emerging Europe on the
Regional Groupings worksheet.
Vegas must be provided under the normal (rather than lognormal) volatility convention.
Specify in the green cell at the top of the worksheet whether the vegas provided are expressed
inunits of $MM / +10% relative move or $MM / +10 bps absolute move.
Tenors
In the term structure section, replace the tenor points shown in green with those the firm has
available. Insert additional term structure rows and columns as needed. Unused rows and columns
should be left blank.

F.8—Other Rates
General Instructions
Cross-Currency vs. USD basis is defined as USD vs. CCY + x Basis Swap ($K).
Tenors
In the term structure section, replace the tenor points shown in green with those the firm has
available. Insert additional term structure columns as needed. Unused columns should be left
blank.

F.9—Energy
General Instructions
Delta for commodities is defined as dollarized delta exposure in ($MM).
"Total Gamma" is the unweighted sum of gammas across all tenors for each product. Similarly,
"Total Vega" is the unweighted sum of the vegas across all tenors for each product.
Vega may be reported in absolute ($MM / +1 vol point) or relative ($MM / +10% Rel) terms
regardless of whether relative or absolute vols are provided on the Commodity Spot-Vol
Grids worksheet, but should be consistent across the Energy, Metals, Ags & Softs and
Commodity Indices worksheets. The appropriate vega units may be selected from the list
provided in the Vega title cell.
Ideally, storage and other models, which do not qualify for derivatives accounting treatment, should
be excluded from this schedule while the underlying (exposure and P/L contribution) should be
included. In cases where such exclusion is computationally difficult due to system constraints,
firms may include the impacts of storage and other models provided it is immaterial (i.e., the
absolute value of the incremental P/L contributed by the model at both spot up +75% and spot
down -75% are both <$50mm).
BHCs, IHCs, and SLHCs should decompose the commodities sensitivities of complex products into
their constituent product sensitivities wherever possible. The column for Structured Products is
meant to capture commodity exposures that are not easily decomposed into their underlying
components. Examples include structured notes linked to commodity baskets and custom
indices.
Tenors
The maturities/maturity buckets in column B may be modified to fit what the firm has available and
all should be considered as relative to the effective date of this submission. Please provide monthly
data for the first 12 months. Maturities greater than 12 months but less than 10 years from the
effective date must be supplied on a monthly, quarterly or annual basis. Maturities greater than 10
Years from the effective date may be grouped together.
Informational section
The columns in the "Informational" section are meant to be SUBSETS of the total exposures
entered in the other columns to the left of the "Total Energy" column. Additional informational
columns (e.g. Coal, Emissions, etc.) may be inserted if desired.

F.10—Metals
General Instructions
Delta for commodities is defined as dollarized delta exposure in ($MM).
"Total Gamma" is the unweighted sum of gammas across all tenors for each product. Similarly,
"Total Vega" is the unweighted sum of the vegas across all tenors for each product.
Vega may be reported in absolute ($MM / +1 vol point) or relative ($MM / +10% Rel) terms
regardless of whether relative or absolute vols are provided on the Commodity Spot-Vol
Grids worksheet, but should be consistent across the Energy, Metals, Ags & Softs and
Commodity Indices worksheets. The appropriate vega units may be selected from the list
provided in the Vega title cell of the Energy worksheet.
Ideally, storage and other models, which do not qualify for derivatives accounting treatment, should
be excluded from this schedule while the underlying (exposure and P/L contribution) should be
included. In cases where such exclusion is computationally difficult due to system constraints,
firms may include the impacts of storage and other models provided it is immaterial (i.e., the
absolute value of the incremental P/L contributed by the model at both spot up +75% and spot
down -75% are both <$50mm).
Tenors
The maturities/maturity buckets in column B may be modified to fit what the firm has available and
all should be considered as relative to the effective date of this submission. Please provide monthly
data for the first 12 months. Maturities greater than 12 months but less than 10 years from the
effective date must be supplied on a monthly, quarterly or annual basis. Maturities greater than 10
years from the effective date may be grouped together.

F.11—Ags & Softs
General Instructions
Delta for commodities is defined as dollarized delta exposure in ($MM).
"Total Gamma" is the unweighted sum of gammas across all tenors for each product. Similarly,
"Total Vega" is the unweighted sum of the vegas across all tenors for each product.
Vega may be reported in absolute ($MM / +1 vol point) or relative ($MM / +10% Rel) terms
regardless of whether relative or absolute vols are provided on the Commodity Spot-Vol
Grids worksheet, but should be consistent across the Energy, Metals, Ags & Softs and
Commodity Indices worksheets. The appropriate vega units may be selected from the list
provided in the Vega title cell of the Energy worksheet.
Ideally, storage and other models, which do not qualify for derivatives accounting treatment, should
be excluded from this schedule while the underlying (exposure and P/L contribution) should be
included. In cases where such exclusion is computationally difficult due to system constraints, firms
may include the impacts of storage and other models provided it is immaterial (i.e., the absolute
value of the incremental P/L contributed by the model at both spot up +75% and spot down -75%
are both <$50mm).
Tenors
The maturities/maturity buckets in column B may be modified to fit what the firm has available and
all should be considered as relative to the effective date of this submission. Provide monthly data
for the first 12 months. Maturities greater than 12 months but less than 10 years from the effective
date must be supplied on a monthly, quarterly or annual basis. Maturities greater than 10 years
from the effective date may be grouped together.

F.12—Commodity Indices
General Instructions
Delta for commodities is defined as dollarized delta exposure in ($MM).
"Total Gamma" is the unweighted sum of gammas across all tenors for each product. Similarly,
"Total Vega" is the unweighted sum of the vegas across all tenors for each product.
Vega may be reported in absolute ($MM / +1 vol point) or relative ($MM / +10% Rel) terms
regardless of whether relative or absolute vols are provided on the Commodity Spot-Vol
Grids worksheet, but should be consistent across the Energy, Metals, Ags & Softs and
Commodity Indices worksheets. The appropriate vega units may be selected from the list
provided in the Vega title cell of the Energy worksheet.
Ideally, storage and other models, which do not qualify for derivatives accounting treatment, should
be excluded from this schedule while the underlying (exposure and P/L contribution) should be
included. In cases where such exclusion is computationally difficult due to system constraints,
firms may include the impacts of storage and other models provided it is immaterial (i.e., the
absolute value of the incremental P/L contributed by the model at both spot up +75% and spot
down -75% are both <$50mm).
Firms should decompose their exposures to diversified commodity indices into their individual
constituents and enter them on the Energy, Metals and Ags & Softs worksheets to the extent
possible. Any residual exposures to diversified commodity indices should be entered on this
worksheet.
The column for Long/Short Commodity Indices is meant to capture exposures to indices that do not
contain outright commodity exposures but instead seek to generate alpha through long/short
commodity strategies.
Tenors
The maturities/maturity buckets in column B may be modified to fit what the firm has available and
all should be considered as relative to the effective date of this submission. Provide monthly data
for the first 12 months. Maturities greater than 12 months but less than 10 years from the effective
date must be supplied on a monthly, quarterly or annual basis. Maturities greater than 10 years
from the effective date may be grouped together.

F.13—Commodity Spot-Vol Grids
General Instructions
Please use full revaluation, if possible, in calculating the grid entries.
Ideally storage and other models which do not qualify for derivatives accounting treatment should
be excluded from this schedule while the underlying (exposure and P/L contribution) should be
included. In cases where such exclusion is computationally difficult due to system constraints,
firms may include the impacts of storage and other models provided it is immaterial (i.e. the
absolute value of the incremental P/L contributed by the model at both spot up +75% and spot
down -75% are both <$50mm).
In calculating the grid entries, shock the entire vol surface by the specified vol shock and shock all
spot prices by the specified spot shock. Recalculate the value of all options under these conditions
and compute the change in market value relative to current market value. This change in market
value is what should be entered in the appropriate grid cells.
Diversified Commodity Indices:
The grid for Diversified Commodity Indices should correspond to those exposures listed on the
Commodity Indices worksheet. It should not include the impact from diversified index exposures
which were decomposed and entered into other columns on the Energy, Metals or Ags & Softs
worksheets. The impact from these decomposed index positions should be factored into the other
spot-vol grids on this page. Firms choosing to decompose all diversified commodity index
exposures into their components must leave the Spot-Vol grid for Diversified Commodity Indices
blank.
Long/Short Index exposures (detailed on the Commodity Indices worksheet) should be excluded
from the Spot-Vol grids.
Spot/Volatility Shocks:
The specific spot and vol shocks chosen need not be the same across each of the commodity grids.
Rows and columns for additional shock values may be added. Unused rows or columns should be
left blank.
Vol shocks may be specified as either absolute moves in vol points or as a relative (%) change in
volatility.
Indicate in the green cells above each grid which volatility units are being provided.
The spot and volatility shocks listed in the green cells may be modified to fit what the firm has
readily available subject to the following constraints:
Spot shocks must at a minimum span -75% to +75%. At least 5 distinct spot shocks less than
0% and 3 distinct spot shocks greater than 0% must be provided.
The difference between adjacent spot shocks must not exceed 25%.
If volatility shocks are specified in terms of absolute moves, volatility shocks must span at
least 0 to +50 vol pts. At least 4 distinct volatility shocks greater than 0 must be provided
and adjacent shocks must be no more than 15 vol points apart.
If volatility shocks are specified in terms of relative (%) moves, then the guidance above
must be converted to relative space using the at the money spot volatilities on the effective

date of this submission.

F.14—Securitized Products
Notional and MV amounts should be reported, by rating and vintage, for all relevant products.
* MV for CDS should be reported as the notional amount plus the current MTM of the CDS, i.e. the
bond-equivalent market value of the CDS. The notional amount should be positive for cases where
CDS protection has been sold (long underlying bond) and negative for cases where CDS protection
has been bought (short underlying bond).
Ratings information reflects current rating and not original rating.
Vintage is defined as the difference between the effective date of the submission and the issue date
(securities) or effective date (loans or derivatives). If vintage information for a given product is not
available, please enter exposures (MV and notional) in the unspecified vintage bucket for the
appropriate rating.
Agency loans that are in forward contract should be included on the Agencies worksheet, otherwise
they should be entered here under Whole Loans.
Warehouse should only include exposure to which there is first loss protection provided.
Otherwise, all residential whole loans and commercial real estate whole loans used for trading or
warehoused without first loss protection should be included in the respective whole loan
categories. For CLO Warehouse exposures, the traded amount should be reported.
The Total Protection column should contain the total first loss protection that is applicable to the
firm’s warehouse exposures. The reported first loss protection can be in the form of cash or assets.
Firms should specify in their supporting documentation how much of this protection is in the form
of cash vs. assets.
A category for European RMBS is provided. European ABS and CMBS exposures should not be
included in this column, but instead entered in the existing ABS and CMBS sections of this
worksheet.

F.15—Agencies
General:
The top section above should contain sensitivities for US Agency securities only.
The lower section should contain sensitivities for non-US Agencies without an explicit sovereign
government guarantee. This includes bonds as well as CDS.
Non-US Agency securities that do have an explicit government guarantee should not be entered
here. They should be treated as government bonds and entered on the Rates DV01 worksheet
and/or the Sovereign Credit worksheets in accordance with the instructions on those pages.
Loans should be included on this worksheet only if they are in forward contract or if the loans have
FHA IDs and are in process of being reviewed for FHA insurance. Otherwise, the loans should be
entered on the Securitized Products worksheet under Whole Loans.
Note that the spread sensitivities here refer to Option Adjusted Spread (OAS).
Spread Shocks:
The spread widenings listed in the green cells may be modified to fit what the firm has readily
available subject to the following constraints:
OAS shocks must at a minimum range from 100 bps to at least 400 bps and at least 4 distinct spot
shocks greater than 1 bp must be provided.
Additional columns for other shock levels may be added. Unused columns should be left blank.

F.16—Munis
General:
* MV for CDS should be reported as the notional amount plus the current MTM of the CDS, i.e. the
bond-equivalent market value of the CDS. The notional amount should be positive for cases where
CDS protection has been sold (long underlying bond) and negative for cases where CDS protection
has been bought (short underlying bond).
The <B rating bucket for each section is broken into 3 categories - one for defaulted securities, one
for non-defaulted securities, and one for "Default Status Unknown". The “Defaulted” category is
meant to capture (1) defaulted positions and (2) for Bonds, Single Name CDS and
Other/Unspecified categories, positions that do not have associated credit spread sensitivities, e.g.
distressed positions or positions for which credit spread sensitivities are not available, regardless
of rating. The "Default Status Unknown" row is meant to be used only when firms do not have the
ability to categorize a given security as being defaulted or not.
Note that no credit widening sensitivities are requested for <B defaulted securities.
This worksheet should contain exposures to all Municipals, regardless of geography and currency.
Municipals refer to local government entities that do not have an explicit guarantee from the
sovereign central government. Issuers with an explicit sovereign guarantee should be treated as
government bonds and entered on either the Rates DV01 and/or the Sovereign Credit worksheet.
Profit/(Loss) Calculation:
Profit/(Loss) should be calculated assuming full revaluation where possible. In completing the
Profit/(Loss) section, firms should run full revaluations assuming all credit spreads (across all
geographies and products- Munis, Corporates, CDS, etc.) move a given amount and then allocate the
resulting P/L to the various rows and sections across all credit worksheets.
For example, firms should run a single full-revaluation simulation in which all spreads widen by
100% regardless of geography/product. P/L from this single simulation would then be allocated
among the various rows and worksheets corresponding to different products, countries and
indices.
Spread Shocks:
Profit/(Loss) from spread widenings should be entered using either the relative (%) section or the
absolute (bps) section, but not in both.
Columns for additional slide points may be inserted, however do not remove or modify any of the
existing slide points shown in gray.
Tenors:
In the term structure section, replace the tenor points shown in green with those the firm has
available.
Insert additional term structure rows as needed. Unused rows should be left blank.

F.17—Auction Rate Securities (ARS)
General:
This worksheet is meant to collect basic sensitivities related to Auction Rate Securities (ARS).
Tenors:
In the term structure section, replace the tenor points shown in green with those the firm has
available.
Insert additional term structure rows as needed. Unused rows should be left blank.

F.18—Corporate Credit-Advanced
General:
Reference the Regional Groupings worksheet for the definition of which countries are included in
Advanced Economies.
Notional and MV amounts should be reported, by rating and tenor, for all relevant products.
* MV for CDS should be reported as the notional amount plus the current MTM of the CDS, i.e. the
bond-equivalent market value of the CDS. The notional amount should be positive for cases where
CDS protection has been sold (long underlying bond) and negative for cases where CDS protection
has been bought (short underlying bond).
"On-the-Run" refers to the two most recent series (i.e. the current and the prior) of the index.
The <B rating bucket for each section is broken into 3 categories - one for defaulted securities, one
for non-defaulted securities, and one for "Default Status Unknown". The “Defaulted” category is
meant to capture (1) defaulted positions and (2) for Bonds, Single Name CDS, Covered Bonds and
Other/Unspecified categories, positions that do not have associated credit spread sensitivities, e.g.
distressed positions or positions for which credit spread sensitivities are not available, regardless
of rating. The "Default Status Unknown" row is meant to be used only when firms do not have the
ability to categorize a given security as being defaulted or not.
Note that no credit widening sensitivities are requested for <B defaulted securities.
The CDX Other and Itraxx Other categories are meant to capture exposures to indices that are not
explicitly listed in the ‘Corporate Credit-Advanced’ tab. For example, CDX HiVol exposures should
be reported under the “CDX Other” category and Itraxx HiVol exposures should be reported in the
“Itraxx Other” category.
For Index Options, report exposure by tenor based on the maturity of the option and not that of the
underlying.
Decomposition:
Bespoke CDOs and Credit Baskets should be decomposed and included by rating on the appropriate
Corporate Credit worksheet under the section for "Single Name CDS".
Indices, Index Tranches and Index Options SHOULD NOT BE DECOMPOSED. They should be
included by category (IG, HY, Loan Index) in the Indices & Index Tranches and the Index Options
sections.
Profit/(Loss) Calculation:
Profit/(Loss) should be calculated assuming full revaluation where possible. In completing the
Profit/(Loss) section, firms should run full revaluations assuming all credit spreads (across all
geographies and products- Munis, Corporates, CDS, etc.) move a given amount and then allocate the
resulting P/L to the various rows and sections across all credit worksheets.
For example, firms should run a single full-revaluation simulation in which all spreads widen by
100% regardless of geography/product. P/L from this single simulation would then be allocated
among the various rows and worksheets corresponding to different products, countries and
indices.
Spread Shocks:
Profit/(Loss) from spread widenings should be entered using either the relative (%) section or the

absolute (bps) section, but not in both.
The spread widenings listed in the green cells may be modified to fit what the firm has readily
available subject to the following constraints:
If using relative (%) widenings:
The 50%, 100% and 200% widenings are required. At least one widening must be 400% or
greater.
At least 3 widenings greater than 200% must be provided and no two adjacent widening %'s
may be more than 100% apart.
If using absolute (bps) widenings:
The +50 bps, +100 bps, +500 bps and +1000 bps widenings are required. At least one
widening must be +2500 bps or greater.
At least 3 additional widenings above +1000 bps must be provided. These must be spaced
such that no two adjacent widenings are more than 1000 bps apart.
Note that the guidance in absolute space is necessarily a function of spread levels on the
effective date and therefore subject to change. Firms are strongly encouraged to provide
relative (%) spread sensitivities.

F.19—Corporate Credit-Emerging Markets
General:
Emerging Markets encompasses all countries not defined as Advanced Economies on the Regional
Groupings worksheet.
Notional and MV amounts should be reported, by rating and tenor, for all relevant products.
* MV for CDS should be reported as the notional amount plus the current MTM of the CDS, i.e. the
bond-equivalent market value of the CDS. The notional amount should be positive for cases where
CDS protection has been sold (long underlying bond) and negative for cases where CDS protection
has been bought (short underlying bond).
"On-the-Run" refers to the two most recent series (i.e. the current and the prior) of the inde
The <B rating bucket for each section is broken into 3 categories - one for defaulted securities, one
for non-defaulted securities, and one for "Default Status Unknown". The “Defaulted” category is
meant to capture (1) defaulted positions and (2) for Bonds, Single Name CDS, Covered Bonds and
Other/Unspecified categories, positions that do not have associated credit spread sensitivities, e.g.
distressed positions or positions for which credit spread sensitivities are not available, regardless
of rating. The "Default Status Unknown" row is meant to be used only when firms do not have the
ability to categorize a given security as being defaulted or not.
Note that no credit widening sensitivities are requested for <B defaulted securities.
For Index Options, report exposure by tenor based on the maturity of the option and not that of the
underlying.
Decomposition:
Bespoke CDOs and Credit Baskets should be decomposed and included by rating on the appropriate
Corporate Credit worksheet under the section for "Single Name CDS".
Indices, Index Tranches and Index Options SHOULD NOT BE DECOMPOSED. They should be
included by category (CDX, iTraxx, Loan Index) in the Indices, Index Tranches and the Index
Options sections.
Profit/(Loss) Calculation:
Profit/(Loss) should be calculated assuming full revaluation where possible. In completing the
Profit/(Loss) section, firms should run full revaluations assuming all credit spreads (across all
geographies and products- Munis, Corporates, CDS, etc.) move a given amount and then allocate the
resulting P/L to the various rows and sections across all credit worksheets.
For example, firms should run a single full-revaluation simulation in which all spreads widen by
100% regardless of geography/product. P/L from this single simulation would then be allocated
among the various rows and worksheets corresponding to different products, countries and
indices.
Spread Shocks:
Profit/(Loss) from spread widenings should be entered using either the relative (%) section or the
absolute (bps) section, but not in both. The spread widenings listed in the green cells may be
modified to fit what the firm has readily available subject to the following constraints:
If using relative (%) widenings:

The 50%, 100% and 200% widenings are required. At least one widening must be 400% or
greater.
At least 3 widenings greater than 200% must be provided and no two adjacent widening %'s
may be more than 100% apart.
If using absolute (bps) widenings:
The +50 bps, +100 bps, +500 bps and +1000 bps widenings are required. At least one
widening must be +2500 bps or greater.
At least 3 additional widenings above +1000 bps must be provided. These must be spaced
such that no two adjacent widenings are more than 1000 bps apart.
Note that the guidance in absolute space is necessarily a function of spread levels on the
effective date and therefore subject to change. Firms are strongly encouraged to provide
relative (%) spread sensitivities.

F.20—Sovereign Credit
General:
Exposures related to central governments and quasi-sovereigns that are explicitly guaranteed by
the central government should be included in this worksheet and bucketed under the central
government rating. Sub-sovereign exposures, such as those from municipalities, should be
reported on the Munis Worksheet.
Notional and MV amounts should be reported for all relevant exposures.
The MV and Notional in columns (A) and (B) are to be used for sovereign bonds and sovereign CDS
issued in the same currency as the base currency of the issuing sovereign. The rates sensitivities of
these instruments are captured on the Rates DV01 worksheet.
The MV and Notional in columns (C) and (D), are to be used for sovereign bonds and sovereign CDS
denominated in currencies other than the base currency of the issuing sovereign. The rates
sensitivities of these instruments are captured on the Rates DV01 worksheet.
Credit spread sensitivities for sovereign CDS (regardless of currency) and for sovereign bonds
denominated in currencies other than the base currency of the issuing sovereign should be entered
on this worksheet. The rates sensitivities of these instruments are captured on the Rates DV01
worksheet.
* MV for CDS should be reported as the notional amount plus the current MTM of the CDS, i.e. the
bond-equivalent market value of the CDS. The notional amount should be positive for cases where
CDS protection has been sold (long underlying bond) and negative for cases where CDS protection
has been bought (short underlying bond).
Exposures to SovX indices (including options on SovX indices) should be decomposed and entered
on the individual country rows.
Reference the definitions on the Regional Groupings worksheet for which countries should be
included in rows labeled "Other".
Profit/(Loss) Calculation:
Profit/(Loss) should be calculated assuming full revaluation where possible. In completing the
Profit/(Loss) section, firms should run full revaluations assuming all credit spreads (across all
geographies and products- Munis, Corporates, CDS, etc.) move a given amount and then allocate the
resulting P/L to the various rows and sections across all credit worksheets.
For example, firms should run a single full-revaluation simulation in which all spreads widen by
100% regardless of geography/product. P/L from this single simulation would then be allocated
among the various rows and worksheets corresponding to different products, countries and
indices.
Spread Shocks:
Profit/(Loss) from spread widenings should be entered using either the relative (%) section or the
absolute (bps) section, but not in both. The spread widenings listed in the green cells may be
modified to fit what the firm has readily available subject to the following constraints:
If using relative (%) widenings:
The 50%, 100%, and 200% widenings are required. At least one widening must be 300% or
greater.
At least 2 widenings greater than 200% must be provided and no two adjacent widening %'s
may be more than 100% apart.

If using absolute (bps) widenings:
The +50 bps, +100 bps, +500 bps and +1000 bps widenings are required. At least one
widening must be +2000 bps or greater.
At least 2 additional widenings greater than or equal to +1500 bps must be provided.
Note that the guidance in absolute space is necessarily a function of spread levels on the
effective date and therefore subject to change. Firms are strongly encouraged to provide
relative (%) spread sensitivities.

F.21—Credit Correlation
General:
This worksheet is meant to capture the base correlation sensitivities of various structured credit
indices by tenor and also notional amounts and MV of these positions.
The percentages in the first column are detachment points for the index tranches, where the
attachment point for each tranche is the detachment point of the previous tranche. For example,
for the IG index, the second tranche (the 7% row of the table) refers to the 3-7% tranche that
absorbs losses beyond the first 3% and up to 7% of losses.
"Equity" tranches are defined as any tranche having a 0% attachment point.
"Super Senior" tranches are defined as any tranche having a detachment point of 60% or higher.
"Mezzanine" tranches are defined as all other tranches; that is any tranche with a non-zero
attachment point and a detachment point less than 60%.
Tranches with non-standard attachment points should be mapped to the closest attachment points
of the best-matching index category.
Market Value (MV) and Notionals:
* MV for CDS should be reported as the notional amount plus the current MTM of the CDS, i.e. the
bond-equivalent market value of the CDS. The notional amount should be positive for cases where
CDS protection has been sold (long underlying bond) and negative for cases where CDS protection
has been bought (short underlying bond).
The notional / MV of bespoke CDOs and indices should be split between the various indices based
upon the geographical location of names in the basket.
The notional / MV of bespoke CDOs and indices should be assigned to the closest current
attachment point.
Long and Short exposures should be reported from the perspective of long or short the underlying
credit. For CDS contracts, the long and short direction should not be from the perspective of bought
or sold credit protection, but from the perspective of long or short the underlying credit exposure.
Thus, sold protection in a CDS would be reported as a long credit position.
The exposures to be reported in each of the long and short categories should be netted against like
exposures as described below:
Firms should conduct all netting at the firm-wide level, not at the business or desk level. MV- longs,
and MV-shorts, should be the sum of exposures to obligors (issuers) to which the firm has net MV
long, and net MV short, positions respectively. To arrive at the net Long, or net Short position,
exposures to the same obligor should be netted (if JTD exposures to that obligor are offsetting)
before aggregation across obligors. In determining the net exposure to an obligor, structured
positions that are perfect replications of each other can be offset to arrive at the net position. For
instance, long positions in a collection of tranches that when combined perfectly replicate short
positions in another collection of tranches or an index can be offset against each other, if all the
positions are to the exact same index and series (e.g. all are exposures to the CDX NA IG series 18).
(For instance, a long position in a 10-15% tranche can be offset against short positions composed of
a 10-12% tranche and a 12-15% tranche, if all the tranches are on the exact same index and series.)
When a perfect replication is not possible, then offsetting is not allowed (except in the case of a
residual as described in the next sentence). Where the long and short positions are otherwise
equivalent except for a residual, the net amount should show the entire residual exposure.

Notional-long, and Notional-short, should similarly be the sum of the notional values of obligors
with net long notionals, and net short notionals, positions respectively.
For index products, for the exact same index family (e.g. NA IG), series (e.g. series 18), and tranche
(e.g. 0-3%), positions should be netted across maturities.
Different tranches of the same index or series may not be netted (except where replication is
possible as specified above), different series of the same index may not be netted, and different
index families may not be netted.

F.22—IDR-Corporate Credit
General
See the Regional Groupings tab for the definition of Advanced Economies.
Please consider Emerging Markets to encompass all countries not defined as Advanced Economies
on the Regional Groupings worksheet.
1. The exposures in this tab should include only corporate credit. Other structured products
reported on the Securitized Products worksheet (i.e. RMBS, CMBS or ABS) should not be
reported on this tab.
2. The exposures in Tables A (Single Name Products), B (Index Products) and C
(Other/Unspecified) should be exposures without any decomposition/unbundling of index or
structured products.
3. The single name positions in Table A should include only actual single name products such as
bonds, loans, and single name CDS.
4. Table B should include all index, index tranche and bespoke products. Emerging Market CDX
and iTraxx exposures should be reported in the CDX Other and iTraxx Other categories,
respectively. Sovereign CDS index exposures should not be included here, they must be
decomposed by country and entered on the Sovereign Credit worksheet.
5. Exposures on Tables A through C should be reported only once (with no double counting).
6. Long and short exposures should be reported from the perspective of long or short the
underlying credit – i.e. positions for which a default in the underlying credit would cause a loss
are considered long and should be reported with positive sign while positions that would incur
gains on default are considered short and should be reported with negative sign. To further
illustrate, note that the following are considered long positions:
- sold protection in a CDS
- sold Put option on a bond
- bought Call option on a bond
- sold Payer CDS index option
- bought Receiver CDS index option
7. The exposures to be reported in each of the long and short categories should be netted against
like exposures as described below:
Firms should conduct all netting at the firm-wide level, not at the business or desk level.
MV- longs, and MV-shorts, should be the sum of exposures to obligors (issuers) to which the
firm has net MV long, and net MV short, positions respectively. To arrive at the net Long or net
Short position, exposures to the same obligor should be netted (if JTD exposures to that obligor
are offsetting) before aggregation across obligors.
Notional-long, and Notional-short, should be the corresponding sum of the notional values of
obligors with net long MV, and net short MV, respectively.
For index products, for the exact same index family (e.g. NA IG), series (e.g. series 18), and
tranche (e.g. 0-3%), positions should be netted across maturities.
Different tranches of the same index or series may not be netted, different series of the same
index may not be netted, and different index families may not be netted.

8. Market value should be reported in bond equivalent terms. The objective of the reported
market value is to reflect the maximum potential jump-to-default impact of underlying obligor
defaults (before considering any recovery).
CDS MV should be reported as the notional amount plus the mark-to-market value of the CDS.
The notional amount should be positive for cases where CDS protection has been sold (long
underlying bond) and negative for cases where CDS protection has been bought (short
underlying bond), i.e. report as follows (with |⋅| representing absolute value),
MV = MTM + S * |Notional|, where S=1 for sold protection and S=–1 for bought protection.
For example $100M bought CDS protection with positive MTM of $5M should contribute
MV=–$95M to MV-shorts.
Options should also be reported on the basis of bond equivalent market value, and not in
terms of the MTM of the option.
Bond options in particular should be reported as specified below in (i), or if that is not
feasible then as in the alternative method (ii). In both cases, the long/short reporting should
be on the basis of long or short the underlying credit exposure (i.e. not bought vs. sold
option).
(i) MV of exposure for an Option on a bond should be reported as follows:
Sold Put:
MV = Strike – |Option MTM|
Bought Put:
MV = |Option MTM| – Strike
Sold Call:
MV = –|Option MTM|
Bought Call:
MV = |Option MTM|
Where the strike is in terms of the bond price (not the yield). Note that for bond call
options, notional should be reported as zero.
(ii) As an alternative, if the firm’s data systems cannot report as above, then the firm
should report using the delta adjusted notional plus the option value.
Index options should have MV of exposure reported as follows:
Sold Payer:
MV = |Notional| – |Option MTM|
Bought Payer:
MV = |Option MTM| – |Notional|
Sold Receiver:
MV = –|Option MTM|
Bought Receiver:
MV = |Option MTM|
9. If unable to separate into emerging markets and advanced economies, then report under
corporate credit advanced economies. If unable to report separately, clearly indicate this in
supporting documentation.
10. Table D should include detail on any issuer represented in Table A to which aggregate single
name product exposures exceed $50M (in absolute value terms, based on bond equivalent
market value). Indicate which of these issuers feature as constituents in index positions
currently held and provide the RED Code for these issuers if available.
11. Table E should include the remaining positions in Table A (issuers smaller than $50M) that are
not included in Table D.
12. Use Table F to provide a breakout by series of the index positions represented in Table B. Payer
Index Options should be bucketed by moneyness based on (1- strike spread / index spread) in
percentage points. For CDX IG, CDX HY, iTraxx Main and iTraxx XO report aggregate bond
equivalent market value and notional for all series to which exposure is non-zero (following the
same positive/negative number convention for long/short positions utilized in Table B). For

CDX Other, iTraxx Other and Loan index exposures, similarly detail exposure by series but only
in respect of indices to which the gross market value of positions exceeds $100M.
13. In Table G for each index/seniority bucket populated on the Credit Correlation tab (for example,
CDX IG/Equity) report the number of bespoke tranche products represented along with the
average credit spread of the constituents they reference (standardizing to the 5-year tenor) as
well as the average number of constituents per product.

F.23—IDR-Jump to Default
General:
The decomposition of index and structured products into single name equivalents should be done
on a JTD equivalent basis - i.e. the difference in MV of the structured security assuming that the
single name does and does not default, with zero recovery.
Please enter information for any issuer for which the jump to default (using the firm's standard
recovery assumptions) exceeds $25MM.
Exposures listed in this table should include debt and equity related instruments, for corporate
exposures, including exposures to standalone nonpublic companies. Exposures to Sovereigns,
Agencies, Munis, ARS, and counterparty credit exposures from derivative contracts should not be
reported here.
Insert additional rows if needed. Unused rows should be left blank.
The Totals section at the bottom should be the firm-wide total JTD by rating for all issuers, not just
those listed here.
Exposures should include unbundled exposures from index and structured products if such
unbundling is used in the reporting firm's exposures measurement or internal models.
If unbundled exposures are included, clearly indicate this in the firm's supporting documentation.

F.24—Private Equity
General:
This worksheet is meant to capture the carry value of Private Equity investments across regions
and aggregated by GICS code. Report the carry value of Private Equity investments reported at fair
value and NAV in section (A). Report the carry value of Private Equity investments measured using
accounting methods other than fair value, i.e. cost or equity methods, in section (B).
Real estate, minority interest in hedge funds, fund seed capital, infrastructure funds and
investments where the GICS code is not clearly defined should be entered in the separate sections
below the Data by GICS code section.
The row labeled "Unspecified Sector/Industry" is meant to capture the carry value of investments
not easily categorized into one of the specified industries and sectors, investments in several
sectors, and investments for which there is insufficient detail to break out the carry value of the
holdings into component sectors. An example would be a fund that invests in several sectors and
for which there is insufficient detail to break out the carry value of the holdings into component
sectors. Funded equity interests in Small Business Investment Companies7 should also be reported
under “Unspecified Sector/Industry” in the “SBIC Interests – Standard Debenture” or “SBIC
Interests – Other” rows provided. Unfunded commitments to SBICs meanwhile should similarly be
reported under “Unfunded Commitments” in the dedicated SBIC rows there. Note, only exposure to
SBICs with a “Standard Debenture” license may be reported in the “SBIC Interests – Standard
Debenture” rows. Exposure to all other types of SBICs, with the exception of Particpating Security
SBICs, should be reported in the “SBIC Interests – Other” rows. Exposure to Particpating Security
SBICs should be reported as normal Private Equity rather than in SBIC line items.
The row labelled "Unspecified Sector/Industry" is meant to capture the carry value of investments
not easily categorized into one of the specified industries and sectors, investments in several
sectors and for which there is insufficient detail to break out the carry value of the holdings into
component sectors. An example would be a fund that invests in several sectors and for which there
is insufficient detail to break out the carry value of the holdings into component sectors.
Report non-tax oriented private equity investments in affordable housing that qualify as public
welfare investments (PWI)8 only in the “Affordable Housing PWI” line items provided (for both
funded exposures and unfunded commitments). Do not include such positions in any non-PWI line
items, to avoid double counting.
Tax oriented PWI should not be included anywhere on F.24-Private Equity (though note that if held
at fair value, such investments are reportable in the Tax Credits section of F.25-Other Fair Value
Assets).
Unfunded Commitments
All unfunded commitment balances are expected to be included, regardless of accounting and
regulatory approaches used by the firms. This applies whether the institution holds a limited or
general partner position.
Report unfunded commitments to affordable housing PE investments qualifying as PWI, in the
Affordable Housing PWI line item provided only.
Regional Definitions
7

As licensed by the Small Business Administration per 13 CFR part 107
For reporting PWIs made at the bank holding company level, an affordable housing PE investment is recognized
by the Federal Reserve if it also qualifies under 12 CFR 225.28(b)(12) and 12 CFR 225.127. For reporting PWIs
made at the bank level, an affordable housing PE investment is recognized by the Federal Reserve if it also qualifies
under the applicable PWI criteria of the bank’s primary Federal regulator.
8

Western Europe: Austria, Belgium, France, Germany, Greece, Ireland, Italy, Luxembourg, Monaco,
Netherlands, Portugal, Spain, Sweden, Switzerland, UK.
Other Developed Markets: All "Advanced Economies" defined on the Regional Groupings
worksheet, excluding those in Western Europe defined above.
Emerging Markets: All other countries.
Unspecified Geography: Use in cases where current systems do not allow for the geographical
source to be easily identified.

F.25—Other Fair Value Assets
General:
This worksheet is meant to capture the fair value of investments other than private equity which
are subject to fair-value accounting aggregated by GICS code.
These entries should be broken out into whether they are equity or debt instruments and whether
they are US-based or not.
Investments where the sector/industry is not clearly defined should be entered on the Unspecified
Sector/Industry line.
Tax credit investment information should be entered in the separate Tax Credits section below the
Data by NAICS code section.
Definition of Other Fair Value Assets:
Please see the general instructions for this schedule.
BOLI, COLI, and Stable Value Wraps:
The maximum instantaneous (post-shock) amount receivable under wrapped BOLI/COLI policies
owned (directly or indirectly through the insurance carrier) by BHCs and IHC should be entered on
the row labeled "BOLI, COLI and Stable Value Wraps" in the column for US Debt.
Similarly, the maximum instantaneous (post-shock) amount payable under wraps written by BHCs
and IHCs should be entered in the same cell.
These should be entered as a negative asset (i.e. a negative fair value).
Firms that have a combination of unwrapped separate account COLI/BOLI, written stable value
wraps and purchased stable value wraps should net the respective entries and enter them in the
same cell.
In no case should exposures related to BOLI, COLI or stable value wraps on these policies be
entered anywhere else in this schedule.

Schedule G—PPNR
A. General Technical Details
This section provides general guidance and data definitions for the PPNR Schedule. The PPNR
Schedule consists of four worksheets: PPNR Submission Cover Sheet, PPNR Submission
worksheet, PPNR Net Interest Income (NII) worksheet, and PPNR Metrics worksheet. The four
worksheets are described in detail below.
Certain commonly used terms and abbreviations, including PPNR, are defined at the end of this
section. Other definitions are embedded in the Schedule. Undefined terms should be assumed to
follow FR Y-9C definitions. In cases where FR Y-9C guidance is unavailable, BHCs, IHCs, and SLHCs
should use internal definitions and include information about the definitions used in the
Supporting Documentation submitted for FR Y-14A projections.
All line item definitions and identification numbers are consistent between the FR Y-14A and FR Y14Q and data should be reported accordingly. Where specific FR Y-14 PPNR and/or FR Y-9C
guidance exists for business line and/or other items, provide both historical and projections data
consistently throughout time in accordance with the instructions. If a BHC or IHC or SLHC is unable
to consistently adhere to definitions, it can request an exemption. If a BHC or IHC or SLHC has to
correct an error in prior filings, the BHC or IHC or SLHC should restate and resubmit for all periods
it has reported Schedule Ggoing back to first quarter of 2009.
All quarterly figures should be reported on a quarterly basis (not on a year-to-date basis).
Provide data for all non-shaded cells, except where the data requested is optional. The BHC
or IHC or SLHC is not required to populate cells shaded gray.
If there are no data for certain numerical fields, then populate the fields with a zero (0). If the
fields are optional and a BHC or IHC or SLHC chooses not to report data, leave the fields blank.
For numerical fields requesting information in percent (e.g. average rates earned), use standard
format where .01 = 1%. Do not use non numerical characters in numerical fields.
If the BHC or IHC or SLHC has no information to report in the descriptive fields PPNR Submission
footnotes 4, 7, 9, 25 or 27, PPNR NII footnotes 2 or 3, or PPNR Metric footnotes 14, 19, 20, 21, 23,
31, 32, or 34, then populate the fields with “N/A.” Do not leave descriptive fields blank.
The BHCs, IHCs, and SLHCs need to ensure that (a) revenues and expenses reported generally
reconcile on a net basis to the following as defined in the FR Y-9C, Schedule HI, item 3 plus Schedule
HI, item 5.m less Schedule HI, item 7.e plus Schedule HI, item 7.c.(1) less PPNR Submission
worksheet, item 40, Valuation Adjustment for firm’s own debt under fair value option (FVO), (b)
Net Interest Income is equal between the PPNR Submission and PPNR Net Interest Income
worksheets, and that (c) Average balances reported for the purposes of the PPNR Net Interest
Income worksheet equal FR Y-9C, Schedule HC-K, item 5 for item 17, Total Average Asset Balances
and an average of FR Y-9C, Schedule HC, item 21 for item 40, Total Average Liability Balances.
BHCs, IHCs, and SLHCs should follow the same guidance when restating data to correct any errors
either internally identified or identified by the Federal Reserve. However, please note that for some
firms expenses reported will not reconcile on a net basis with the values reported on the FR Y-9C,
as the provision for unfunded off-balance sheet credit exposures is included in this schedule but is
not included in the FR Y-9C items used in the formula above.
Materiality Thresholds
All BHCs, IHCs, and SLHCs should complete all three worksheets, including the Net Interest

Income worksheet and the Net Interest Income worksheet section of the PPNR Metrics
worksheet.
Report data for all quarters for a given business segment in the PPNR Submission and PPNR
Metrics worksheets if the total revenue of that business segment (calculated as the sum of net
interest income and noninterest income for that segment), relative to total revenue of the BHC or
IHC or SLHC exceeded 5 percent in any of the most recent four actual quarters as provided by the
BHC or IHC or SLHC in the FR Y-14Q.
If international revenue exceeded 5 percent of total revenue in any of the most recent four actual
quarters as provided by the BHC or IHC or SLHC in the FR Y-14Q, provide regional breakouts
(PPNR Metrics worksheet, line items 42A-42D) for all quarters in the PPNR Metrics worksheet.
If International Retail and Small Business revenues exceeded 5 percent of Total Retail and Small
Business Segment revenue and Total Retail and Small Business Segment revenues were material
based on an applicable 5 percent threshold in any of the most recent four actual quarters as
provided by the BHC or IHC or SLHC in the FR Y-14Q, provide related metrics data for all quarters
(PPNR Metrics worksheet, line item 10).
For IHCs with material transfer priced, allocated or shared items with related entities, the IHC
should attempt to allocate revenue items to the applicable business-line revenue PPNR reporting
line, and non-interest expense items to the relevant non-interest expense PPNR reporting line.
Revenue sharing arrangements should be reported on a net basis in the revenue line item most
closely associated with the underlying activity, and not as expense items.
Net Interest Income: Primary and Supplementary Designation
BHCs, IHCs, and SLHCs are expected to report all line items for all worksheets subject to applicable
thresholds as detailed in the instructions. In addition, for all BHCs, IHCs, and SLHCs that are
required to complete the PPNR Net Interest Income worksheet, the PPNR Net Interest Income
worksheet should be designated as “Primary Net Interest Income.” The PPNR Submission
worksheet for such BHCs, IHCs, and SLHCs will be “Supplementary Net Interest Income” by default.
For BHCs, IHCs, and SLHCs that are not required to complete the PPNR Net Interest Income
worksheet the PPNR Submission worksheet should be designated as “Primary Net Interest Income.”
PPNR Net Interest Income Worksheet will be “Supplementary Net Interest Income” for such BHCs,
IHCs, and SLHCs by default, but is optional. Note that this designation would refer only to the net
interest income portion of the worksheets.
B. Commonly Used Terms and Abbreviations
Credit cards: Unless specified otherwise, use the same definitions as provided in the FR Y-14M
Credit Card schedule.
Domestic and International Revenues: Report domestic and international revenues as reported
on the FR Y-9C.
Pre-provision Net Revenue (PPNR): Sum of net interest income and noninterest income net of
noninterest expense, with components are generally expected to reconcile with those reported in
the FR Y-9C when adjusted for certain items. As presented on the PPNR schedules, the adjustments
include exclusions of Valuation Adjustment for BHC’s, IHC’s, and SLHC’s debt under fair value option
(FVO), goodwill impairment, loss resulting from trading shock exercise (if applicable), as well as
adjustments related to operational risk expense required for PPNR purposes. For the related items,
reference the PPNR Submission worksheet and related instructions for the line items 29, 40-42.
Gains and losses on AFS and HTM securities, including changes in credit loss provisioning, are not a
component of PPNR. All revenue and expenses related to mortgage servicing rights (MSRs) are

components of PPNR to be reported in the associated noninterest income and noninterest expense
line items on the PPNR schedule. Total Loans Held for Sale and Loans Accounted for under the Fair
Value Option (as defined in the FR Y-14A, Schedule A.1.a, line item 57) are excluded only if they are
a result of a market shock exercise. Other Losses (as defined in the FR Y-14A, Schedule A.1.a, line
item 66) are excluded as applicable and are expected to be infrequent. However, please note that
for some firms expenses reported will not reconcile on a net basis with the values reported on the
FR Y-9C, as the provision for unfunded off-balance sheet credit exposures is included in this
schedule but is not included in the corresponding FR Y-9C items.
Revenues: Sum of net interest income and noninterest income adjusted for selected exclusions, as
reported on line item 27 of the PPNR Submission worksheet.
Run-Off or Liquidating Businesses: operations that do not meet an accounting definition of
“discontinued operations” but which the BHC or IHC or SLHC intends to exit. In order to facilitate
the calculation of the proper net interest income on the Net Interest Income worksheet, report total
balances related to discontinued operations as a negative number in “Other” in lines 15 and 39 and
the corresponding average rates earned in lines 32 and 47. BHCs, IHCs and SLHCs should provide a
detailed listing of the type (by corresponding line item on the Net Interest Income worksheet) of
such balances reported as negative items in “Other” and the corresponding rates in the submission
documentation.

G.1—PPNR Submission Worksheet
The PPNR Submission worksheet is based on standardized reporting of each component of PPNR,
using business segment/line views as discussed below. If there is a difference between the FR Y14 standardized reporting requirements and the BHCs’ or IHCs’ or SLHCs’ internal view used for
internal capital planning purposes, the BHCs or IHCs or SLHCs should report data in the PPNR
worksheets only per the standardized FR Y-14 requirements. The BHCs and IHCs are encouraged
to provide data consistent with their own internal view in supporting documentation
accompanying the FR Y-14A Projections and discuss data differences. If the BHCs and IHCs are
unable to comply with the requirements, they can request a temporary exemption. This guidance
applies to PPNR Submission and PPNR Net Interest Income worksheets. Please see guidance for
PPNR Metrics in the PPNR Metrics section of the instructions.
Revenue Components
Revenue items are divided into net interest income and noninterest income, with totals generally
expected to reconcile with what would be reported in the FR Y-9C when adjusted for Valuation
Adjustment for firm’s own debt under fair value option (FVO), loss resulting from trading shock
exercise (if applicable), and operational risk expense adjustments required for PPNR purposes. For
related items, reference PPNR Submission worksheet and related instructions for the line items 29,
40, and 42. In the documentation supporting the FR Y-14A PPNR submission, BHCs, IHCs, and
SLHCs are encouraged to discuss operational risk losses reported as contra-revenues for FR Y-9C
purposes and their reallocation to Operational Risk expense in accordance with the PPNR
instructions. Do not report gains and losses on AFS and HTM securities, including changes in credit
loss provisioning, as a component of PPNR. However, please note that for some firms expenses
reported will not reconcile on a net basis with the values reported on the FR Y-9C, as the provision
for unfunded off-balance sheet credit exposures is included in this schedule but is not included in
the corresponding FR Y-9C items.
Report all items either in the segments that generated them and/or segments that they were
allocated to through funds transfer pricing (FTP). Net interest income allocation to the defined
segments should be based on the cost of funds applicable to those segments as determined by the
BHC or IHC or SLHC. Supporting documentation regarding methodology used should be provided
in the memo required with the FR Y-14A Projections. Business segments and related subcomponents do not have to correspond to but may include certain line items on the FR Y-9C
schedule. The Business segment structure of the worksheet is defined by product/service (e.g.,
credit cards, investment banking) and client type (e.g., retail, medium size businesses); it is not
defined by client relationship.
BHCs and IHCs are encouraged to note which line items contain Debt Valuation Adjustments (DVA)
and/or Credit Valuation Adjustments (CVA) (note: these are different from fair value adjustment
on the BHC’s or IHC’s or SLHC’s own debt under the Fair Value Option (FVO) which is excluded
from PPNR by definition), including amounts if available, and whether these are generated with
the purpose to generate profit.
All revenue and expenses related to mortgage servicing rights (MSRs) and the associated
noninterest income and noninterest expense line items should be evolved over the nine quarter
projection horizons, and reported in the pre provision net revenue (PPNR) schedules.
Gains or losses on loans held for sale and loans accounted for under the fair value option
(HFS/FVO loans) should be reported in the relevant items on the PPNR Submission Worksheet
in accordance with the BHC’s, IHC’s, and SLHC’s normal accounting procedures.
Business Segment Definitions
Subject to applicable thresholds, reporting of net interest income and noninterest income items

is requested based on a business segment/line view, with business segments/lines defined as
follows:
•

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

•

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

Net Interest Income by Business Segment (unless specified otherwise, all numbers are global).
Line item 1 Retail and Small Business
This item is a shaded cell and is derived from the sum of items 1A and 1G.
Report in the appropriate sub-item all net interest income related to retail and small business
banking and lending, including both ongoing as well as run-off and liquidating businesses 9. Exclude
any revenues related to Wealth Management/Private Banking (WM/PB) clients even if they are
internally classified as retail. BHCs, IHCs, and SLHCs may include such revenues in WM/PB line items
instead. In case of WM/PB mortgage repurchase contra-revenues, if any, report them as outlined in
the PPNR Submission worksheet.
F

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

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

Line item 1E Retail and Small Business Deposits
Report net interest income from domestic branch banking and deposit-related products and
services provided to retail and small business customers. Include debit card revenues in this line.
May include revenue that is generated on domestic accounts due to foreign exchange
transactions. This item does not include any lending revenues.
Line item 1F Other Retail and Small Business Lending
Report net interest income from other domestic retail and small business lending products and
services. These include, but are not limited to, small business cards, loans, auto loans, student
loans, or personal unsecured credit. All domestic lending revenues not captured in Credit Cards,
Mortgages, and Home Equity should be reported here.
Line item 1G International Retail and Small Business
Report net interest income from international retail and small business. Includes, but is not limited
to, all international revenues from credit/charge/debit cards, mortgages, home equity, branch and
deposit services, auto, student, and small business loans.
Line item 2 Commercial Lending
Report net interest income from lending products and services provided to business, government,
not-for-profit, and other institutional entities of medium size, as well as to commercial real estate
investors and owners. Exclude treasury, deposit, and investment banking services.
Line item 3 Investment Banking
Report in the appropriate sub-item all net interest income generated from investment banking
services provided to business and institutional entities of both medium and large size. Include
revenues from new issue securitizations for third parties. Business lines are defined as follows:
• Advisory: Corporate strategy and financial advisory, such as services provided for mergers and
acquisitions (M&A), restructuring, financial risk management, among others.
• Equity Capital Markets: Equity investment banking services (e.g., IPOs or secondary offerings).
• Debt Capital Markets: Generally non-loan debt investment banking services.
• Syndicated/Corporate Lending: Lending commitments to larger corporate clients, including
event or transaction-driven lending (e.g., to finance M&A, leveraged buyouts, bridge loans).
Generally, all syndicated lending origination activity should be included here (not in
Commercial Lending).
Line item 4 Merchant Banking/ Private Equity
Report net interest income from private equity (PE), real estate, infrastructure, and principal
investments in hedge funds. May include principal investment related to merchant banking
activities.
Line item 5 Sales and Trading
This item is a shaded cell and is derived from the sum of items 5A and 5B.
Report in the appropriate sub-item all net interest income generated from sales and trading
activities. Any interest income from carry should be included in Sales & Trading net interest income.
May include short-term trading made for positioning or profit generation related to the Sales &
Trading activities in this line item.
Line item 5A Prime Brokerage
Report net interest income generated from securities financing, securities lending, custody, clearing,
settlement, and other services for hedge funds and other prime brokerage clients. Include all prime
brokerage revenues in this line and not in any other business segments/lines.
Line item 5B Other
Report net interest income from all other Sales & Trading activities that are not reported in item

5A above. These include, but are not limited to:
• Equity trading activity not reported under line item 5A Prime Brokerage.
• Fixed income trading (e.g., rates, credit).
• Other: e.g., FX/Currencies and Commodities.
Line item 6 Investment Management
Report all net interest income generated from investment management activities. Business lines are
defined as follows:
• Asset Management: Professional management of mutual funds and institutional accounts.
Institutional clients may include endowments, not-for-profit entities, governments, and others.
• Wealth Management/Private Banking (WM/PB): Professional portfolio management and
advisory services for individuals. Individual clients may be defined as mass market, affluent, and
high net worth. Activities may also include tax planning, savings, inheritance, and wealth
planning, among others. May include deposit and lending services to WM/PB clients here and
retail brokerage services for both WM/PB and non WM/PB clients.
Line item 7 Investment Services
Report all net interest income generated from investment servicing. Exclude prime brokerage
revenues. Business lines are defined as follows:
• Asset Servicing: Custody, fund services, securities lending, liquidity services, collateral
management; and other asset servicing. Include record keeping services for 401K and employee
benefit plans, but exclude funding or guarantee products offered to such clients.
• Issuer Services: Corporate trust, shareowner services, depository receipts, and other issuer
services.
• Other Investment Services: Clearing and other investment services.
Line item 8 Treasury Services
Report all net interest income from cash management, global payments, working capital solutions,
deposit services, and trade finance from business and institutional entities of both medium and
large size. Include wholesale/corporate and commercial cards.
Line item 9 Insurance Services
Report all net interest income from insurance activities including, but not limited to, individual (e.g.,
life, health), auto and home (property and casualty), title insurance and surety insurance, and
employee benefits insurance.
Line item 10 Retirement/Corporate Benefit Products
Report premiums, fees, and other net interest income generated from retirement and corporate
benefit funding products, such as annuities, guaranteed interest products, and separate account
contracts. The fees/revenues that may be recorded here are generally generated as a result of the
BHC or IHC or SLHC accepting risks related to actuarial assumptions or the estimation of market
returns where guarantees of future income streams have been made to clients.
Line item 11 Corporate/Other
Report net interest income associated with:
• Capital and asset-liability management (ALM) activities. Among other items, may include
investment securities portfolios (but not gains and losses on AFS and HTM securities, including
changes in credit loss provisioning, as these are excluded from PPNR by definition). Also may
include principal investment supporting the corporate treasury function to manage firm-wide
capital, liquidity, or structural risks.
• Run-off or liquidating businesses 10 (but exclude retail and small business run- off/liquidating
F

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

•
•
•

businesses, per Retail and Small Business segment definition)
Non-financial businesses (e.g., publishing, travel services)
Corporate support functions (e.g., Human Resources, IT)
Other non-core revenues not included in other segments (e.g., intersegment eliminations).

Line item 12 Optional Immaterial Business Segments
BHCs, IHCs, and SLHCs have the option to report less material business segment revenue in
Optional Immaterial Business Segments. The reported total optional immaterial business segment
revenue relative to total revenue cannot exceed 10 percent. If the total immaterial business
segment revenue relative to total revenue would be greater than 10 percent in any of the most
recent four actual quarters as provided by the BHC or IHC or SLHC in the FR Y-14Q, report data for
the largest business segment among the immaterial business segments for all quarters in the PPNR
Submission and PPNR Metrics worksheets such that the amount reported in the Optional
Immaterial Business segments line items does not exceed 10 percent. BHCs and IHCs should
provide comprehensive information in the supporting documentation on which business segments
are included in the Optional Immaterial Business segments line items in both FR Y-14Q and FR Y14A schedules, their relative contribution to the totals reported in both schedules and the manner
in which the revenues were projected for FR Y-14A purposes. List segments included in this line
item in Footnote 7.
Line item 13 Total Net Interest Income
This item is a shaded cell and is derived from the sum of items 1, 2 through 5, and 6 through 12.
Line item 13 should equal item 49 on PPNR NII Worksheet, if completed.
Noninterest Income by Business Segment (unless specified otherwise, all numbers are global).
Line item 14 Retail and Small Business
This item is a shaded cell and is derived from the sum of items 14A and 14T.
Line item 14A Domestic
This item is a shaded cell and is derived from the sum of items 14B, 14E, 14O, and 14S.
Report in the appropriate sub-item all domestic revenues related to retail and small business
banking and lending, including both ongoing as well as run-off and liquidating businesses 11. Exclude
any revenues related to Wealth Management/Private Banking (WM/PB) clients even if they are
internally classified as retail. BHCs and IHCs may include such revenues in WM/PB line items
instead. In case of WM/PB mortgage repurchase contra-revenues, if any, report them as outlined in
the PPNR Submission worksheet.
F

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

Report interchange revenues from all domestic BHC, IHC and SLHC issued credit and charge
cards including those that result from a partnership agreement. Report before any contrarevenues (e.g., rewards, etc.).
Line item 14D Other
Report all other fee income and revenue earned from credit and charge cards not captured in
line 14C.
Line item 14E Mortgage and Home Equity
This item is a shaded cell and is derived from the sum of items 14F, 14I and 14N. Report in the
appropriate sub-item noninterest income generated from domestic residential mortgage loans
offered to retail customers and domestic home equity loans and lines of credit (HELOANs/HELOCs)
provided to retail customers.
Line item 14F Production
This item is a shaded cell and is derived from the sum of items 14G and 14H.
Line item 14G Gains/Losses on Sale
Report gains/(losses) from the sale of domestic mortgages and home equity originated through
all production channels (retail, broker, correspondent, etc.) with the intent to sell. Such
gains/losses should include deferred fees and costs that are reported as adjustments to the
carrying balance of the sold loan, fair value changes on loan commitments with rate locks that
are accounted for as derivatives, fair value changes on mortgage loans held-for-sale designated
for fair value treatment, lower-of-cost or market adjustments on mortgage loans held-for-sale
not designated for fair value treatment, fair value changes on derivative instruments used to
hedge loan commitments and held-of-sale mortgages, and value associated with the initial
capitalization of the MSR upon sale of the loan.
Line item 14H Other
Report all other fee income and revenue earned from mortgage production not captured in line
14G.
Line item 14I Servicing
This item is a shaded cell and is derived from the sum of items 14J, 14K, 14L, and 14M.
Line item 14J Servicing & Ancillary Fees
Report fees received from activities relating to the servicing of mortgage loans, including (but not
limited to) the collection principal, interest, and escrow payments from borrowers; payment of
taxes and insurance from escrowed funds; monitoring of delinquencies; execution of foreclosures;
temporary investment of funds pending distribution; remittance of fees to guarantors, trustees, and
others providing services; and accounting for and remittance of principal and interest payments to
the holders of beneficial interests in the financial assets.
Line item 14K MSR Amortization
Include economic amortization or scheduled and unscheduled payments, net of defaults under
both FV and LOCOM accounting methods.
Line item 14L MSR Value Changes due to Changes in Assumptions/Model Inputs/Other
Net of Hedge Performance
Report changes in the MSR value here and not in any other items. Report changes in the MSR
hedges here and not in any other items. Include MSR changes under both FV and LOCOM
accounting methods.
Line item 14M Other

Report all other revenue earned from servicing activities not captured in lines 14J through 14L.
Line item 14N Provisions to Repurchase Reserve/Liability for Residential Mortgage
Representations and Warranties (contra-revenue)
Report provisions to build any non-litigation reserves/accrued liabilities that have been
established for losses related to sold or government-insured residential mortgage loans (first or
second lien). Do not report such provisions in any other items; report them only in line items
14N or 30, as applicable. Exclude all provisions to litigation reserves/liability for claims related
to sold residential mortgages (report in item 29).
Line item 14O Retail and Small Business Deposits
This item is a shaded cell and is derived from the sum of items 14P, 14Q and 14R. Report in the
appropriate sub-item noninterest income from domestic branch banking and deposit-related
products and services provided to retail and small business customers. Include debit card revenues
in this line. May include revenue that is generated on domestic accounts due to foreign exchange
transactions.
Line item 14P Non-Sufficient Funds/Overdraft Fees – Gross
Report noninterest income from fees earned from insufficient fund deposit balances and
overdrawn client deposit accounts. Report before any contra-revenues (e.g., waivers, etc.).
Line item 14Q Debit Interchange – Gross
Report noninterest income from interchange fees earned on debit cards. Report before any
contra-revenues (e.g., rewards, etc.).
Line item 14R Other
Among items included here are debit card contra-revenues, and overdraft waivers, as applicable.
Line item 14S Other Retail and Small Business Lending
Report noninterest income from other domestic retail and small business lending products and
services. These include, but are not limited to, small business cards, other small business loans,
auto loans, student loans, or personal unsecured credit.
Line item 14T International Retail and Small Business
Report noninterest income from international retail and small business. Includes, but is not limited
to, all revenues from credit/charge/debit cards, mortgages, home equity, branch and deposit
services, auto, student, and small business loans.
Line item 15 Commercial Lending
Report noninterest income from lending products and services provided to business, government,
not-for-profit, and other institutional entities of medium size, as well as to commercial real estate
investors and owners. Exclude treasury, deposit, and investment banking services provided to
commercial lending clients.
Line item 16 Investment Banking
This item is a shaded cell and is derived from the sum of items 16A through 16D. Report in the
appropriate sub-item noninterest income generated from investment banking services provided to
business and institutional entities of both medium and large size. Include revenues from new issue
securitizations for third parties.
Line item 16A Advisory
Corporate strategy and financial advisory, such as services provided for mergers and acquisitions
(M&A), restructuring, financial risk management, among others.

Line item 16B Equity Capital Markets
Equity investment banking services (e.g., IPOs or secondary offerings).
Line item 16C Debt Capital Markets
Generally non-loan debt investment banking services.
Line item 16D Syndicated/Corporate Lending
Lending commitments to larger corporate clients, including event or transaction-driven lending
(e.g., to finance M&A, leveraged buyouts, bridge loans). Generally, all syndicated lending origination
activity should be included here (not in Commercial Lending).
Line item 17 Merchant Banking/ Private Equity
This item is a shaded cell and is derived from the sum of items 17A through 17C.
Report in the appropriate sub-item revenues from the sponsorship of, management of, or from
investing in, distinct long-term investment vehicles, such as real estate funds, private equity funds,
hedge funds or similar vehicles. Also include direct long-term investments in securities and assets
made primarily for capital appreciation, or investments where the BHC or IHC or SLHC is likely to
participate directly in corporate governance. Do not include revenues from sales & trading
operations, corporate lending outside of a fund structure, investing in a HTM or AFS securities
portfolio, brokerage or mutual fund operations.
Line item 17A Net Investment Mark-to-Market
Report the net gain or loss from sale or from the periodic marking to market of Merchant
Banking/Private Equity investments.
Line item 17B Management Fees
Report fees and commissions paid by third parties to the BHC or IHC or SLHC in connection with
sale, placement or the management of above described investment activities.
Line item 17C Other
Report any noninterest income items not included in items 17A and 17B. Also include the BHC’s or
IHC’s or SLHC’s proportionate share of the income or other adjustments from its investments in
equity method investees.
Line item 18 Sales and Trading
This item is a shaded cell and is derived from the sum of items 18A, 18D, 18H, and 18K. Report in
the appropriate sub-item noninterest income generated from sales and trading activities. Any
interest income from carry should be included in Sales & Trading under net interest income. May
include short-term trading made for positioning or profit generation related to the Sales & Trading
activities in this line item.
Line item 18A Equities
This item is a shaded cell and is derived from the sum of items 18B and 18C.
Line item 18B Commission and Fees
Report commissions and fees. Exclude prime brokerage services.
Line item 18C Other
Report all noninterest income for equities sales and trading, excluding prime brokerage (to be
reported as a separate line item) and excluding commissions and fees. This includes trading profits
and other noninterest non-commission income.
Line item 18D Fixed Income

This item is a shaded cell and is derived from the sum of items 18E, 18F, and 18G.
Report in the appropriate sub-item commissions, fees, and trading gains and losses on rates, credit,
and other fixed income products. Exclude prime brokerage services.
Line item 18E Rates
Generally U.S. Treasury, investment grade sovereign, U.S. agency bonds, and interest rate swaps.
Rates revenues related to trading activities outside of the Sales & Trading division need not be
included into the Rates trading in this section, but describe where they are allocated in the BHC’s
and IHC’s documentation supporting the FR Y-14A submission.
Line item 18F Credit
Generally corporate bonds, loans, ABS, muni, emerging markets, CDS. If a BHC or IHC or SLHC
classifies some of the credit related trading (such as distressed debt) in segments other than “Sales
& Trading,” it can continue to report it as in its internal financial reports but indicate where they are
reported in the documentation supporting FR Y-14A submission.
Line item 18G Other
Report other fixed income products if not included above (e.g., FX/Currencies).
Line item 18H Commodities
This item is a shaded cell and is derived from the sum of items 18I and 18J.
Line item 18I Commission and Fees
Report commissions, fees, and trading gains and losses on commodity products. Exclude prime
brokerage services.
Line item 18J Other
Report other noninterest income generated from commodity products, excluding prime brokerage
services.
Line item 18K Prime Brokerage
This item is a shaded cell and is derived from the sum of items 18L and 18M. Report in the
appropriate sub-item noninterest income from securities financing, securities lending, custody,
clearing, settlement, and other services for hedge funds and other prime brokerage clients. Include
all prime brokerage revenues in this line and not in any other business segments/lines.
Line item 18L Commission and Fees
Report commissions and fees on prime brokerage services.
Line item 18M Other
Report other noninterest income generated from prime brokerage services.
Line item 19 Investment Management
This item is a shaded cell and is derived from the sum of items 19A and 19B. Report in the
appropriate sub-item all noninterest income generated from investment management activities.
Line item 19A Asset Management
Professional management of mutual funds and institutional accounts. Institutional clients may
include endowments, not-for-profit entities, governments, and others.
Line item 19B Wealth Management/Private Banking (WM/PB)
Professional portfolio management and advisory services for individuals. Individual clients may be
defined as mass market, affluent, and high net worth. Activities may also include tax planning,
savings, inheritance, and wealth planning, among others. May include deposit and lending services

to WM/PB clients here and retail brokerage services for both WM/PB and non WM/PB clients.
Line item 20 Investment Services
This item is a shaded cell and is derived from the sum of items 20A, 20D, and 20E. Report in the
appropriate sub-item all noninterest income generated from investment servicing. Exclude prime
brokerage revenues.
Line item 20A Asset Servicing
This item is a shaded cell and is derived from the sum of items 20B and 20C. Report in the
appropriate sub-item all noninterest income from custody, fund services, securities lending,
liquidity services, collateral management, and other asset servicing. Include record keeping services
for 401K and employee benefit plans, but exclude funding or guarantee products offered to such
clients.
Line item 20B Securities Lending
Report noninterest income generated from securities lending.
Line item 20C Other
Report all other noninterest income asset servicing, excluding securities lending.
Line item 20D Issuer Services
Corporate trust, shareowner services, depository receipts, and other issuer services.
Line item 20E Other
Report noninterest income from clearing and other investment services not included above.
Line item 21 Treasury Services
Report cash management, global payments, working capital solutions, deposit services, and trade
finance from business and institutional entities of both medium and large size. Include wholesale
and commercial cards.
Line item 22 Insurance Services
Report all noninterest income from insurance activities including, but not limited to, individual (e.g.,
life, health), auto and home (property and casualty), title insurance and surety insurance, and
employee benefits insurance.
Line item 23 Retirement/Corporate Benefit Products
Report premiums, fees, and other noninterest income generated from retirement and corporate
benefit funding products, such as annuities, guaranteed interest products, and separate account
contracts. The fees/revenues that may be recorded here are generally generated as a result of the
BHC, IHC and SLHC accepting risks related to actuarial assumptions or the estimation of market
returns where guarantees of future income streams have been made to clients.
Line item 24 Corporate/Other
Report noninterest income associated with:
• Capital and asset-liability management (ALM) activities. Among other items, may include
investment securities portfolios (but not gains and losses on AFS and HTM securities, including
changes in credit loss provisioning, as these are excluded from PPNR by definition). Also may
include principal investment supporting the corporate treasury function to manage firm-wide
capital, liquidity, or structural risks.
• Run-off or liquidating businesses12 (but exclude retail and small business run- off/liquidating
businesses, per Retail and Small Business segment definition)
• Non-financial businesses (e.g., publishing, travel services)
• Corporate support functions (e.g., Human Resources, IT)

•

Other non-core revenues not included in other segments (e.g., intersegment eliminations).

Line item 25 Optional Immaterial Business Segment.
BHCs and IHCs have the option to report less material business segment revenue in separate line
items “Optional Immaterial Business Segments”. The reported total optional immaterial business
segment revenue relative to total revenue cannot exceed 10 percent. List segments included in
this line item in Footnote 7.
Line item 26 Total Noninterest Income.
This item is a shaded cell and is derived from the sum of items 14, 15, 16, 17, 18, 19, 20, and 21
through 25. Excludes Valuation Adjustment for firm's own debt under fair value option (FVO)
reported in item 40 and the result of trading shock exercise (where applicable), as it is reported in
item 42.
Line item 27 Total Revenues
This item is a shaded cell and is derived from the sum of items 13 and 26.
Noninterest Expense Components
Noninterest Expense figures are to be broken out as detailed on the worksheet. The total is
expected to reconcile with what would be reported in the FR Y-9C when adjusted for certain
items. As presented on the PPNR worksheets, the adjustments include exclusions of goodwill
impairment and adjustments related to operational risk expense required for PPNR purposes. For
the related items, reference PPNR Submission worksheet and related instructions for the line
items 29 and 41.
Expense data on the PPNR Submission worksheet are only intended to be reported as firm-wide
BHC or IHC or SLHC expenses, with exception of line item 34A, i.e. Marketing Expense for
Domestic Credit Cards. This line item is for Domestic Credit Cards business line only. See the
description of the Domestic Credit Card business line in the Business Segment Definitions
section of the document.
If the Worker’s Compensation expense is an expected item, or is regularly budgeted and paid
out similar to an insurance premium or accrual of agreed-upon expenses, then a BHC or IHC or
SLHC would report it as Compensation expense or line item 28. If the Worker’s Compensation
results from a legal settlement, or is part of a large payout to prevent litigation, solve a
complaint, or satisfy a penalty or fine, then a BHC or IHC or SLHC would report it in line item 29
with Operational Risk Expenses.
Line item 28 Compensation Expense
This item is a shaded cell and is derived from the sum of items 28A through 28E.
Line item 28A Salary
Exclude stock based and cash variable pay compensation and report in items 28D and 28E,
respectively.
Line item 28B Benefits
Exclude stock based and cash variable pay compensation and report in items 28D and 28E,
respectively.
Line item 28C Commissions.
Report commissions only in "Commissions" line item 28C; do not report commissions in any other
compensation line items.
Line item 28D Stock Based Compensation

Report all expenses related to stock based compensation as defined by ASC Topic 718,
Compensation-Stock Compensation (formerly FASB Statement No. 123(R), Shared-Based Payment).
Line item 28E Cash Variable Pay
Report expenses related to all discretionary variable compensation paid (or to be paid) in the form
of cash. Include deferred variable compensation plans not associated with BHC or IHC or SLHC
stock.
Line item 29 Operational Risk Expense
All operational loss items, including operational losses that are contra revenue amounts or cannot
be separately identified, should be reported in the operational risk expense. Any legal consultation
or retainer fees specifically linked to an operational risk event should be included in the Operational
Risk Expense. Include all provisions to litigation reserves/liability for claims related to sold
residential mortgages and all litigation settlements and penalties in this line item and not in any
other line item. The reporting of the operational risk expense item will not necessarily be consistent
with FR Y-9C reporting.
Line item 30 Provisions to Repurchase Reserve/Liability for Residential Mortgage
Representations and Warranties
Provisions to build any non-litigation reserves/accrued liabilities that have been established for
losses related to sold or government-insured residential mortgage loans (first or second lien).
Do not report such provisions in any other items; report them only in line items 14N or 30, as
applicable. Exclude all provisions to litigation reserves/liability for claims related to sold
residential mortgages (report in item 29).
Line item 31 Professional and Outside Services Expenses
Among items included are routine legal expenses (i.e., legal expenses not related to operational
losses), audit and consulting fees, and other fees for professional services.
Line item 32 Expenses of Premises and Fixed Assets
Report expenses of premises and fixed assets, as defined in the FR Y-9C, Schedule HI, item 7.b.
Line item 33 Amortization Expense and Impairment Losses for Other Intangible Assets
Report amortization expense and impairment losses for other intangible assets, as defined in the
FR Y-9C, Schedule HI, item 7.c.(2).
Line item 34 Marketing Expense
This item is a shaded cell and is derived from the sum of items 34A and 34B.
Line item 34A Domestic Credit and Charge Card Marketing Expense
Include domestic BHC, IHC and SLHC issued credit and charge cards, as defined in line item 1.b,
including those that result from a partnership agreement. Include both direct and allocated
expenses. Report any expenses that are made to expand the company’s card member and/or
merchant base, facilitate greater segment penetration, enhance the perception of the company’s
credit card brand, and/or increase the utilization of the existing card member base across the
spectrum of marketing and advertising mediums.
See Instructions for description of standardized Business Segments/Lines. Unless specified
otherwise, all numbers are global.
Line item 34B Other
Report all marketing expenses not related to domestic credit and charge cards captured in line
34A.
Line item 35 Other Real Estate Owned Expense

All expenses associated with other real estate owned that would normally be reported in the FR Y9C, Schedule HI, item 7.d., ‘‘Other noninterest expense’’.
Line item 36 Provision for Unfunded Off-Balance Sheet Credit Exposures (to build/decrease
item 141 (BHCKB557) in Balance Sheet)
Report the provision for credit losses on off-balance sheet credit exposures included in FR Y-9C,
Schedule HI-B, Part II, item M74.
Line item 37 Other Noninterest Expense
Provide a further break out of significant items included in Other Noninterest Expense in footnote 4,
such that no more than 5% of Noninterest Expense are reported without further breakout.
Report the line item breakout for the combined 9 quarters of projected “Other noninterest
expense” (line item 37). A quarterly breakout of these data should be included in the supporting
documentation.
Line item 38 Total Noninterest Expense
This item is a shaded cell and is derived from the sum of items 28, 29 through 34, and 35 through
37. Excludes Goodwill Impairment included in item 41.
Line item 39 Actual PPNR
This item is a shaded cell and is derived from item 27 less 38. By definition, PPNR will calculate as
net interest income plus noninterest income less noninterest expense, excluding items broken out
in items 40 through 42.
Line item 40 Valuation Adjustment for Firm’s Own Debt Under Fair Value Option (FVO)
List segments from which item was excluded in Footnote 9. List FR Y-9C, Schedule HI items from
which this item is excluded in Footnote 27.
Line item 41 Goodwill Impairment
Report impairment losses for goodwill, as defined in the FR Y-9C, Schedule HI, item 7.c.(1). Under
GAAP (ASC 350-20-35-30), "Goodwill of a reporting unit shall be tested for impairment between
annual tests if an event occurs or circumstances change that would more likely than not reduce the
fair value of a reporting unit below its carrying amount." However, it is acceptable for purposes of
this exercise to provide annual estimates as long as the resulting quarterly capital projections
would not differ materially from those generated using quarterly impairment projections.
Line item 42 Loss Resulting from Trading Shock Exercise (if applicable)
This item is a shaded cell and is derived from the sum of items 58 through 62 on the Worksheet 1.a,
Income Statement. BHCs and IHCs should not report changes in value of the MSR asset or hedges
within the trading book. List segments from which item was excluded in Footnote 25.

G.2—PPNR Net Interest Income (NII) Worksheet
All BHCs, IHCs, and SLHCs are required to submit the Net Interest Income worksheet. BHCs, IHCs, and
SLHCs should complete non-shaded cells only; all shaded cells with embedded formulas will selfpopulate.
This worksheet requires BHCs, IHCs, and SLHCs to provide average asset and liability balances and
average yields to calculate net interest income. The total net interest income calculated should
equal the total net interest income reported using a business segment/line view in the PPNR
Submission worksheet.
The average balances and rates are meant to reflect the average over each quarter as best as
possible. The Federal Reserve understands that because of changes in balances over the period, the
simple multiplication of average loan rates and balances may not yield the actual interest income. In
these cases, the BHCs, IHCs, and SLHCs may report the average loan rate so that it equals a weighted
average rate over the period and the interest income total for each quarter reflects historical results
or the BHC’s or IHC’s or SLHC’s projection, as applicable. If the average rates are materially
impacted by large shifts in balances over the period, highlight this in documentation supporting the
FR Y-14A submission.
Rates on this worksheet are intended to provide a product level view exclusive of transfer pricing
activity and should be reported on a gross basis. The reporting of net interest income on the PPNR
Submission worksheets provide a business line view and should be reported net of transfer pricing
adjustments.
Average Assets
BHCs, IHCs, and SLHCs should reference FR Y-9C and other definitions provided in the PPNR Net
Interest Income worksheet when completing this section. Align the asset categories definitions,
where no FR Y9C code is provided, with those on the Balance Sheet worksheet of the FR Y-14A
Summary Schedule. The FR Y-9C code references are intended only to provide guidance for the
types of items to be included or excluded; but NOT the type of balance to be provided. All
requested balance items are averages.
In the case of loans, align definitions with the “total loans” section of the Balance Sheet worksheet.
However, report the aggregate of all nonaccrual loans as line item 9 rather than including them in
each loan type. Although nonaccrual loans are reported in aggregate for reporting purposes, BHCs,
IHCs, and SLHCs are encouraged to provide details on the nonaccrual loans by Balance Sheet
worksheet definition, if available, in the documentation supporting their FR Y-14A submission.
Average balances on the PPNR Net Interest Income worksheets (both on FR Y-14Q and FR Y-14A)
are intended to be reported in a manner consistent with items on the Balance Sheet worksheet of
FR Y-14A schedule. As such, average asset balances on PPNR Net Interest Income worksheet are to
reconcile to average of asset balances based on FR Y-9C BHCK2170 (which reflects fair value of AFS
securities). If this reporting results in recording certain non-earning assets in the average trading
assets line on the PPNR Net II worksheet (or any other line item with an associated rate), a BHC or
IHC or SLHC should simply reduce the weighted average rate applied to that balance to ensure that
income forecasts are calculated appropriately.
Line item 1 First Lien Residential Mortgages (in domestic offices)
Report the average balance of first lien residential mortgages in domestic offices (as defined in the
FR Y-9C, Schedule HC-C, item 1.c.(2)(a), column B).
Line item 2

Second/Junior Lien Residential Mortgages (in domestic offices)

This item is a shaded cell and is derived from the sum of items 2A and 2B.
Line item 2A Closed-End Junior Liens
Report the average balance of second/junior lien residential mortgages in domestic offices (as
defined in the FR Y-9C, Schedule HC-C, item 1.c.(2)(b), column B).
Line item 2B Home Equity Lines of Credit (HELOCs)
Report the average balance of home equity lines of credit in domestic offices (as defined in the
FR Y-9C, Schedule HC-C, item 1.c.(1), column B).
Line item 3 C&I Loans
Report the average balance of C&I Graded, Small Business (Scored/Delinquency Managed),
Corporate Card, and Business Card loans.
Line item 4 CRE Loans (in domestic offices)
Report the average balance of CRE loans in domestic offices as defined in the FR Y-9C, Schedule HCC, items 1.a.(1), 1.a.(2), 1.d, 1.e.(1), and 1.e.(2), column B.
Line item 5 Credit Cards
Report the average balance of credit cards (as defined in the FR Y-9C, Schedule HC-C, item 6.a,
column A).
Line item 6 Other Consumer
This item is a shaded cell and is derived from the sum of items 6A through 6C.
Line item 6A Auto Loans
Report the average balance of auto loans as defined in the FR Y-9C, Schedule HC-C, item 6.c, column
A.
Line item 6B Student Loans
Report the average balance of student loans.
Line item 6C Other (including loans backed by securities (non-purpose lending))
Report the average balance of other loans.
Line item 7 Real Estate Loans (not in domestic offices)
This item is a shaded cell and is derived from sum of items 7A and 7B. (Also, defined as FR Y-9C,
Schedule HC-C, item 1, column A, less above items 1, 2, 4, and FR Y-9C, Schedule HC-C, item 1.b,
column B.)
Line item 7A Residential Mortgages (first and second lien)
Report the average balance of first and second lien residential mortgages not in domestic offices.
Line item 7B Other
Report the average balance of other real estate loans not in domestic offices.
Line item 8 Other Loans and Leases
Report the average balance of other loans and leases. Include loans secured by farmland as defined
in FR Y-9C, Schedule HC-C, item 1.b, column B, and other loans not accounted for in the above
categories. If total net interest income does not reconcile to FR Y-9C total per PPNR definition using
fair value average balances for AFS securities, use “Other” balances (line items 15 and 38) and
corresponding rates (line items 31 and 46) to offset the difference.
Line item 9

Nonaccrual Loans

Report the average balance of nonaccrual loans, as defined in the FR Y-9C, Schedule HC-N, item 10
(Column C) less Schedule HC-N, item9 (Column C). Institutions are to provide additional details
within the supporting documentation; the composition of the non-accrual loans by key loan type
over the reported time periods for each of the scenarios.
Line item 10 Securities (AFS and HTM) – Treasuries and Agency Debentures
Report the average balance of AFS/HTM balances in Treasury and Agency debentures, as defined in
the FR Y-9C, Schedule HC-B, items 1, and 2.
Line item 11 Securities (AFS and HTM) – Agency RMBS (both CMOs and pass-throughs)
Report the average balance of AFS/HTM balances in Agency RMBS, as defined in the FR Y-9C,
Schedule HC-B, items 4.a.(1), 4.a.(2), 4.b.(1) and 4.b.(2), columns A and D.
Line item 12 Securities (AFS and HTM) - Other
Report the average balance of all AFS/HTM investments not reported in line items 10 and 11
(defined in the FR Y-9C, Schedule HC, items 2.a and 2.b less Net II Worksheet line items 10 & 11.
Institutions that have elected ASU 2016-01 should report average balances from equity securities
with readily determinable fair values not held for trading in this item.
Line item 13 Trading Assets.
Report the average balance of trading assets as defined in the FR Y-9C, Schedule HC-K, item 4.a.
Line item 14 Deposits with Banks and Other
Report the average balance of deposits with banks.
Line item 15 Other Interest/Dividend-Bearing Assets
Report the average balance of other interest/dividend-bearing asset not accounted for in the above
categories (e.g. Fed Funds Sold, Repos, etc.). In Footnote 2, breakout and explain nature of
significant items included in other average interest-bearing asset balances such that no more 5% of
total average interest-bearing asset balances are reported without a further breakout.
Line item 16 Other Assets
Report the average balance of all non-interest bearing assets. Line 16 of the Net Interest Income
Worksheet is intended for a BHC or IHC or SLHC to report noninterest bearing assets, and
accordingly is excluded from the calculation of interest income.
Line item 17 Total Average Asset Balances
This item is a shaded cell and is derived from sum of items 1, 2, 3 through 6, 7, and 8 through 16.
Average Rates Earned
All rates are annualized.
Line item 18 First Lien Residential Mortgages (in domestic offices)
Report the earned average rate of first lien residential mortgages in domestic offices as defined in
the FR Y-9C, Schedule HC-C, item 1.c.(2)(a), column B.
Line item 19 Second/Junior Lien Residential Mortgages (in domestic offices)
This item is a shaded cell and is derived from sum of items 19A and 19B.
Line item 19A Closed-End Junior Liens
Report the earned average rate of second/junior lien residential mortgages in domestic offices as
defined in the FR Y-9C, Schedule HC-C, item 1.c.(2)(b), column B.
Line item 19B Home Equity Lines of Credit (HELOCs)

Report the earned average rate of home equity lines of credit in domestic offices as defined in the
FR Y-9C, Schedule HC-C, item 1.c.(1), column B.
Line item 20 C&I Loans (excluding small business (scored/delinquency managed)
Report earned average rate of large commercial credits and small business (graded) loans. Note
that the definitions for Large Commercial Credits and Small Business (Graded) are aligned with
Balance Sheet definitions (e.g., in the current reports, consistent with CCAR 2012 Balance Sheet
worksheet).
Line item 21 CRE Loans (in domestic offices)
Report the earned average rate of CRE loans in domestic offices as defined in the FR Y-9C, Schedule
HC-C, items 1.a.(1), 1.a.(2), 1.d, 1.e.(1), and 1.e.(2), column B.
Line item 22 Credit Cards
Report earned average rate of credit cards as defined in the FR Y-9C, Schedule HC-C, item 6.a,
column A.
Line item 23 Other Consumer
This item is a shaded cell and is derived from the sum of items 23A through 23C.
Line item 23A Auto Loans
Report earned average rate of auto loans as defined in the FR Y-9C, Schedule HC-C, item 6.c, column
A.
Line item 23B Student Loans
Report earned average rate of student loans.
Line item 23C Other, incl. loans backed by securities (non-purpose lending)
Report earned average rate of other loans.
Line item 24 Real Estate Loans (not in domestic offices)
Item 24 is a shaded cell and is derived from sum of items 24A and 24B. (Also, defined as FR Y-9C,
Schedule HC-C, item 1, column A, less above items 18, 19, 21, and FR Y-9C, Schedule HC-C, item 1.b,
column B.)
Line item 24A Residential Mortgages (first and second lien)
Report the earned average rate of first and second lien residential mortgages not in domestic
offices.
Line item 24B Other
Report the earned average rate of other real estate loans not in domestic offices.
Line item 25 Other Loans and Leases
Report the earned average rate of other loans and leases. Include loans secured by farmland as
defined in Schedule HC-C, FR Y-9C, Schedule HC-C, item 1.b, column B, and other loans not
accounted for in the above categories. If total net interest income does not reconcile to FR Y-9C total
per PPNR definition using fair value average balances for AFS securities, use “Other” balances (line
items 15 and 38) and corresponding rates (line items 27 and 43) to offset the difference.
Line item 26 Nonaccrual Loans
Report the earned average rate of nonaccrual loans. Interest income earned on nonaccrual
balances is generally expected to be small.
Line item 27 Securities (AFS and HTM) – Treasuries and Agency Debentures

Report the earned average rate earned on AFS/HTM balances in Treasury and Agency debentures.
Line item 28 Securities (AFS and HTM) – Agency RMBS (both CMOs and pass-throughs)
Report the earned average rate earned on AFS/HTM balances in Agency RMBS.
Line item 29 Securities (AFS and HTM) - Other
Report the earned average rate earned on all other AFS/HTM balances.
Line item 30 Trading Assets
Report the earned average rate of trading assets as defined in the FR Y-9C, Schedule HC-K, item 4.a.
Line item 31 Deposits with Banks and Other
Report the earned average rate of deposits with banks.
Line item 32 Other Interest/Dividend-Bearing Assets
Report the earned average rate of other interest/dividend-bearing asset not accounted for in the
above categories.
Line item 33 Total Interest Income
This item is a shaded cell and is derived from sum of the products of items 1 and 18, 2A and 19A, 2B
and 19B, 3 and 20, 4 and 21, 5 and 22, 6A and 23A, 6B and 23B, 6C and 23C, 7 and 24, 7B and 24B, 8
and 25, 9 and 26, 10 and 27, 11 and 28, 12 and 29, 13 and 30, 14 and 31, & 15 and 32 annualized.
Average Liability Balances
For the classification of domestic and foreign deposit liabilities, BHCs and IHCs should report
based on internal definitions (those deemed to best represent the behavior characteristics of
deposits). For all other liabilities, BHC, IHC and SLHC should reference FR Y-9C and other
definitions provided in the PPNR Net interest Income worksheet when completing this section.
Line item 34 Deposits-Domestic
This item is a shaded cell and is derived from sum of items 34A through 34E.
A sum of average domestic and foreign deposits should be equal to a sum of average FR Y-9C,
Schedule HC, items 13.a.(1), 13.a.(2), 13.b.(1), and 13.b.(2).
Line item 34A Noninterest-bearing Demand
Report balances using internal definitions.
Line item 34B Money Market Accounts
Report balances using internal definitions.
Line item 34C Savings
Report balances using internal definitions.
Line item 34D Negotiable Order of Withdrawal (NOW), Automatic Transfer Service (ATS),
and other Transaction Accounts
Report balances using internal definitions.
Line item 34E Time Deposits
Report balances using internal definitions.
Line item 35 Deposits-Foreign
This item is a shaded cell and is derived from the sum of items 35A and 35B.

A sum of average domestic and foreign deposits should be equal to a sum of average FR Y-9C,
Schedule HC, items 13.a.(1), 13.a.(2), 13.b.(1), and 13.b.(2).
Line item 35A Foreign Deposits
Report balances using internal definitions.
Line item 35B Foreign Deposits-Time
Report balances using internal definitions.
Line item 36 Fed Funds, Repos, & Other Short Term Borrowing
This item is a shaded cell and is derived from the sum of items 36A through 36C.
Line item 36A Fed Funds
Report the average balance of Fed Funds purchased in domestic offices as defined in the FR Y-9C,
Schedule HC, item 14.a.
Line item 36B Repos
Report the average balance of Securities sold under agreement to repurchase as defined in the
FR Y-9C, Schedule HC, item 14.b.
Line item 36C Other Short Term Borrowing
Report the average balance of liabilities reported as other borrowed money and subordinated
notes and debentures (as defined in the FR Y-9C, Schedule HC, items 16 and items 19.a. which the
firm would define as short term borrowings).
A sum of line items 36C (“other short term borrowing”) and 39 (“other interest bearing liabilities”)
equals a sum of average BHCK3190, average BHCK4062, and average interest-bearing liabilities
reported in BHCK2750; line item 40 (“other liabilities”) captures average non-interest bearing
liabilities in BHCK2750.
Line item 37 Trading Liabilities
Report the average balance of Trading Liabilities as defined in the FR Y-9C, Schedule HC, item 15.
Line item 38 Subordinated Notes Payable to Unconsolidated Trusts Issuing Trust
Preferred Securities (TruPS) and TruPS Issued by Consolidated Special Purpose Entities
Report the average balance of Preferred Securities (TruPS) and TruPS Issued by Consolidated
Special Purpose Entities as defined in the FR Y-9C, Schedule HC, item 19b.
Line item 39 Other Interest-Bearing Liabilities
Report the average balance of liabilities reported as Other Borrowed Money and Subordinated
Notes and Debentures as defined in the FR Y-9C, Schedule HC, items 16 and items 19a which are
not already reported in line item 35c Other Short Term Borrowing. This includes all long-term
debt not included in line item 38 above. A sum of line items 36C (“other short term borrowing”)
and 39 (“other interest bearing liabilities”) equals a sum of average BHCK3190, average
BHCK4062, and average interest-bearing liabilities reported in BHCK2750; line item 40 (“other
liabilities”) captures average non-interest bearing liabilities in BHCK2750.
Line item 40 Other Liabilities
Report the average balance of liabilities reported as Other Liabilities as defined in the FR Y-9C,
Schedule HC, item 20. A sum of line items 36C (“other short term borrowing”) and 39 (“other
interest bearing liabilities”) equals a sum of average BHCK3190, average BHCK4062, and average
interest-bearing liabilities reported in BHCK2750; line item 40 (“other liabilities”) captures
average non-interest bearing liabilities in BHCK2750.

Line item 41 Total Average Liability Balances
This item is a shaded cell and is derived from sum of items 34, 35, 36, and 37 to 40.
Average Liability Rates
All rates are annualized.
Line item 42 Deposits—Domestic
This item is a shaded cell and is derived from sum of items 42A through 42E.
Line item 42A Noninterest-bearing Demand
This item is a shaded cell; rates are equal to zero by definition.
Line item 42B Money Market Accounts
Report the earned average rate of Money Market Accounts reported in item 34B.
Line item 42C Savings
Report the earned average rate of Savings Accounts reported in item 34C.
Line item 42D Negotiable Order of Withdrawal (NOW), Automatic Transfer Service (ATS),
and other Transaction Accounts
Report the earned average rate of Negotiable Order of Withdrawal (NOW), Automatic Transfer
Service (ATS), and other Transaction Accounts reported in item 34D.
Line item 42E Time Deposits
Report the earned average rate of Time Deposits reported in item 34E.
Line item 43 Deposits-Foreign
This item is a shaded cell and is derived from the sum of items 43A and 43B.
Line item 43A Foreign Deposits
Report the earned average rate of Foreign Deposits reported in item 35A.
Line item 43B Foreign Deposits-Time
Report the earned average rate of Foreign Deposits—Time reported in item 35B.
Line item 44 Fed Funds, Repos, & Other Short Term Borrowing
This item is a shaded cell and is derived from the sum of items 44A through 44C.
Line item 44A Fed Funds
Report the average rate paid for Fed Funds purchased in domestic offices as defined in the FR Y9C, Schedule HC, item 14a.
Line item 44B Repos
Report the average rate paid for Securities Sold under agreements to repurchase as defined in the
FR Y-9C, Schedule HC, item 14b.
Line item 44C Other Short Term Borrowing
Report the average rate paid on liabilities reported as other borrowed money and subordinated
notes and debentures as defined in the FR Y-9C, Schedule HC, items 16 and items 19a which the
firm defined as short term borrowings.
Line item 45 Trading Liabilities
Report the average rate of Trading Liabilities as defined in the FR Y-9C, Schedule HC, item 15.
Line item 46 Subordinated Notes Payable to Unconsolidated Trusts Issuing Trust
Preferred Securities (TruPS) and TruPS Issued by Consolidated Special Purpose Entities

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

G.3—PPNR Metrics
The PPNR Metrics worksheet requests information on certain metrics relevant for the assessment
of various components of PPNR. All metrics are required of all BHCs, IHCs, and SLHCs, subject to
applicable thresholds.
Metrics in Section A, "Metrics by Business Segment/Line," correspond to Business
Segments/Lines on PPNR Submission worksheet. In contrast, Sections B and C are both for firmwide metrics.
In providing industry market size information, BHCs and IHCs can use third party data and are not
required to independently derive these metrics. Any supporting information should be described
in detail, including the data source, and corresponding data should be provided in the worksheet. A
BHC or IHC or SLHC, if relying upon third party data for building projections, should still be
cognizant of how their estimates would be appropriate across the range of assumed macroeconomic conditions in various scenarios or if some adjustment may be appropriate.
BHCs and IHCs should use internal definitions of proprietary trading and clearly describe the
covered activities and transactions in methodology narratives.
If a BHC or IHC or SLHC is unable to provide a metric on the PPNR Metrics worksheet, it should
offer a data series for alternative metrics that are considered by the BHC or IHC or SLHC in
projecting the relevant component(s) of PPNR and include in the Supporting Documentation
required with the FR-14A Projections a discussion of why the standard metric could not be
provided.
A. Metrics by Business Segment/Line (unless specified otherwise, all numbers
are global).
"Metrics by Business Segment/Line" correspond to Business Segments/Lines on the PPNR
Submission Worksheet. This means that each metric is reflective of revenues reported on the
PPNR Submission worksheet for a given business segment/line, unless explicitly stated otherwise.
Retail and Small Business Segment
Domestic
Credit and Charge Cards
Line item 1 Total Open Accounts – End of Period
Report number of total open accounts at the end of period for credit and charge cards.
Line item 2 Credit and Charge Card Purchase Volume
Report credit and charge card purchase volume, net of returns. Exclude cash and balance transfer
volumes.
Line item 3 Credit and Charge Card Rewards/Partner Sharing Expense
Report credit card rewards/partner sharing expense for credit and charge cards.
In Footnote 23, list which line item(s) on PPNR Submission Worksheet contain(s) the Cards
Rewards/Partner Sharing contra-revenues and/or expenses.
Note if this item includes any contra-revenues other than Rewards/Partner Sharing (e.g.
Marketing Expense Amortization) in footnote 34.

Mortgages and Home Equity
Line item 4 Average Third-Party Residential Mortgages Serviced
Report the average outstanding principal balance for residential mortgage loans the BHC or IHC or
SLHC services for others.
Line item 5 Residential Mortgage Originations Industry Market Size – Volume
Report total volume of domestic mortgages that originated during the quarter. A BHC or IHC or
SLHC would provide US industry-wide origination volume ($millions) for closed-end loans secured
by first liens on 1 to 4 family residential properties during a given quarter. This would not include
any home equity loans or lines of credit.
Line item 6 Mortgages and Home Equity Sold During the Quarter
Report first and junior lien mortgages and home equity loans sold during the quarter as defined in
FR Y-9C, Schedule HC-P, items 3, 1-4 family residential mortgage loans sold during the quarter.
This metric need not be limited to Mortgages and Home Equity business line.
Line item 7 Servicing Expenses
Report expenses for servicing first and junior lien mortgages and home equity loans. Include both
direct and allocated expenses.
Retail and Small Business Deposits
Line item 8 Total Open Checking and Money Market Accounts – End of Period
Report only the number of checking and money market accounts that are deposit accounts under
FR Y-9C guidance and are consistent with the definitions provided for “Retail and small business
banking and lending services” segment and “Retail and small business deposits” business line
within this segment in the PPNR instructions.
Line item 9 Debit Card Purchase Transactions
Report number of transactions (not dollar value).
International Retail and Small Business
Line item 10 Credit and Charge Card Revenues
Provide metrics data for all quarters, but only if international retail and small business segment
revenues exceeded 5% of total retail and small business segment and total retail and small
business revenue exceeded 5% of total revenues in any of the last four actual quarters requested
in the PPNR schedule.
Investment Banking Segment
Only firms that report greater than $100 million any quarter in item 16, Investment
Banking, of Schedule G.1 (PPNR Submission) should report the investment banking metrics
below (Lines 11 to 26).
Line item 11 Number of Employees
Report the number of full-time equivalent employees at end of current period as defined in the FR
Y-9C, Schedule HI, Memorandum item 5, for investment banking segment.
Line item 12 Compensation – Total
Include both direct and allocated expenses for investment banking segment.
Line item 13 Stock Based Compensation and Cash Variable Pay
Include both direct and allocated expenses for investment banking segment.

Advisory
Line item 14 Deal Volume
Report the global dollar volume of all completed deals for the reporting BHC or IHC or SLHC.
Line item 15 Industry Market Size - Fees
Report global fees earned by all relevant industry participants in this area.
Line item 16 Industry Market Size - Completed Deal Volume
Report the global dollar volume of completed deals for all relevant industry participants.
Line item 17 Backlog
A backlog should be based on probability weighted fees. The data should be consistent with
historical internal reporting, not by market measurement. The last quarter should be the BHC’s or
IHC’s or SLHC’s latest backlog estimate. Backlog reporting is not required on a projections basis.
Equity Capital Markets
Line item 18 Deal Volume
Report the global dollar volume of all deals for the reporting BHC or IHC or SLHC.
Line item 19 Industry Market Size – Fees
Report global fees earned by all relevant industry participants in this area.
Line item 20 Industry Market Size - Volume
Report global dollar volume of completed deals for all relevant industry participants.
Debt Capital Markets
Line item 21 Deal Volume
Report the global dollar volume of all deals for the reporting BHC or IHC or SLHC.
Line item 22 Industry Market Size – Fees
Report global fees earned by all relevant industry participants in this area.
Line item 23 Industry Market Size – Volume
Report the global dollar volume of completed deals for all relevant industry participants.
Syndicated Lending
Line item 24 Deal Volume
Report the global dollar volume of all deals for the reporting BHC or IHC or SLHC.
Line item 25 Industry Market Size - Fees
Report global fees earned by all relevant industry participants in this area.
Line item 26 Industry Market Size - Volume
Report the global dollar volume of completed deals for all relevant industry participants.
Sales and Trading Segment
Line item 27 Number of Employees
Report the number of full-time equivalent employees at end of current period as defined in the

FR Y-9C, Schedule HI, Memorandum item 5, for sales and trading segment.
Line item 28 Compensation – Total
Include both direct and allocated expenses for sales and trading segment.
Line item 29 Stock Based Compensation and Cash Variable Pay
Include both direct and allocated expenses for sales and trading segment.
Equities
Line item 30 Average Asset Balance
Report average asset balance for the quarter of all mark-to-market assets associated directly with
the equity sales and trading businesses.
Fixed Income
Line item 31 Average Asset Balance
Report average asset balance for the quarter of all mark-to-market assets associated directly with
the fixed income sales and trading businesses.
Commodities
Line item 32 Average Asset Balance
Report average asset balance for the quarter of all mark-to-market assets associated directly with
the commodities sales and trading businesses.
Prime Brokerage
Line item 33 Average Client Balances
Report gross client balances (adding credits, debits, and shorts) that are consistent with and
drivers of prime brokerage revenues being reported on the PPNR schedule.
Line item 34 Transaction Volume
Report total dollar volume of all transactions during the quarter.
Investment Management Segment
Asset Management
Line item 35 AUM – Total
This item is a shaded cell and is derived from the sum of items 35A through 35C.
Line item 35A AUM – Equities
Report total assets under management for which the investment mandate/strategy is primarily
equities.
Line item 35B AUM – Fixed Income
Report total assets under management for which the investment mandate/strategy is primarily
fixed income.
Line item 35C AUM – Other
Report total assets under management for which the investment mandate/strategy cannot be
classified as either Equities or fixed income. For example, include alternative investments,
currency products, etc.

Line item 36 Net Inflows/Outflow
Report impact of net inflows/outflows on assets under management.
Wealth Management/Private Banking
Line item 37 Fee Earning Client Assets – Total
This item is a shaded cell and is derived from the sum of items 37A through 37C.
Line item 37A Fee Earning Client Assets – Equities
Report total Fee Earning client Assets invested directly or indirectly primarily in equities.
Line item 37B Fee Earning Client Assets – Fixed Income
Report total Fee Earning Client Assets invested directly or indirectly primarily in fixed income.
Line item 37C Fee Earning Client Assets – Other
Report total Fee Earning Client Assets for which the investment cannot be classified as either
Equities or fixed income. For example, include some types of alternative investments, currency
products, etc.
Line item 38 Net Inflows/Outflow
Report impact of net inflows/outflows on Fee Earning Client Assets.
Line item 39 Number of Financial Advisors
Provide a relevant headcount number (e.g. financial advisors, portfolio managers) to facilitate the
assessment of revenue productivity in the Wealth Management/Private Banking business line.
Investment Services Segment
Asset Servicing
Line item 40 Assets under Custody and Administration
Report total assets under custody and administration as of the end of the quarter.
B. Firm Wide Metrics: PPNR Projections Worksheet
Line item 41 Number of Employees
Report the number of full-time equivalent employees at end of current period as defined in the
FR Y-9C, Schedule HI, Memorandum item 5.
Line item 42 Revenues – International
This item is a shaded cell and is derived from the sum of items 42A through 42D. These items are
based on holding company consolidated reporting and not on legal-entity basis.
Line item 42A Revenues - APAC
Provide Asia and Pacific (includes South Asia, Australia, and New Zealand) region breakouts for all
quarters, but only if international revenue exceeded 5% of the total revenue in any of the last four
actual quarters requested in the PPNR schedule. For specific country assignments, use internal
definitions.
Line item 42B Revenues - EMEA
Provide Europe, Middle East, and Africa region breakouts for all quarters, but only if international
revenue exceeded 5% of the total revenue in any of the last four actual quarters requested in the
PPNR schedule. For specific country assignments, use internal definitions.

Line item 42C Revenues - LatAm
Provide Latin America, including Mexico region breakouts for all quarters, but only if international
revenue exceeded 5% of the total revenue in any of the last four actual quarters requested in the
PPNR schedule. For specific country assignments, use internal definitions.
Line item 42D Revenues - Canada
Provide Canada region breakouts for all quarters, but only if international revenue exceeded 5% of
the total revenue in any of the last four actual quarters requested in the PPNR schedule.
Line item 43 Revenues – Domestic
This item is a shaded cell and is derived from PPNR Submission Worksheet item 27 less item 42.
The item will capture all revenues so long as international revenues do not exceed 5% of total
revenue in any of the last four actual quarters requested in the PPNR schedule.
Line item 44 Severance Costs
In Footnote 14, list items on PPNR Submission worksheet that include this item if any.
Line item 45 Collateral Underlying Operating Leases for Which the Bank is the Lessor
This item is a shaded cell and is derived from the sum of items 45A and 45B.
Refers to the balance sheet carrying amount of any equipment or other asset rented to others
under operating leases, net of accumulated depreciation. This item should correspond to the
amount provided in the FR Y-9C, Schedule HC-F item 6 (see item 14 in the instructions). The
amount included should only reflect collateral rented under operating leases and not include
collateral subject to capital/ financing type leases.
Line item 45A Auto
Report the carrying amount of automobiles rented to others under operating leases, net of
accumulated depreciation. The amount reported should only reflect collateral rented under
operating leases and should not include collateral subject to capital/financing type leases.
Line item 45B Other
Report the carrying amount of any equipment or other assets (other than automobiles) rented to
others under operating leases, net of accumulated depreciation. The amount reported should only
reflect collateral rented under operating leases and should not include collateral subject to
capital/financing type leases.
Line item 46 OREO Balance
This item is a shaded cell and is derived from the sum of items 46A through 46C. Reporting of
OREO items on FR Y-14Q PPNR Metrics is expected to be consistent with reporting of OREO items
on FR Y-14A PPNR Metrics worksheet which sources the data directly from FR Y-14A Balance
Sheet worksheet. Thus, reporting of OREO items on FR Y-14Q PPNR Metrics worksheet is
consistent with reporting of OREO items on FR Y-14A Balance Sheet worksheet.
Line item 46A Commercial
Report the net book value of all other real estate owned in the form of, or for which the underlying
real estate consists of, commercial real estate.
Line item 46B Residential
Report the net book value of all other real estate owned in the form of, or for which the underlying
real estate consists of, residential real estate.
Line item 46C Farmland
Report the net book value of all other real estate owned in the form of, or for which the underlying

real estate consists of, farmland.
Line item 47 Non-Recurring PPNR Items
Report the total income statement impact of all material non-recurring and infrequent items.
Examples of such items include gains or losses on sales of business lines, gains or losses on
extinguishment of debt, gains or losses on mergers / joint ventures, etc. Break out and explain
these excluded items in footnote 32.
Line item 48 Trading Revenue
Report trading revenue as defined in the FR Y-9C, Schedule HI, item 5.c.
Line item 49 Net Gains/(Losses) on Sales of Other Real Estate Owned
Report net gains (losses) on sales of other real estate owned as defined in the FR Y-9C, Schedule
HI, item 5.j.
In Footnote 19, list business segments reported on PPNR Submission Worksheet that include this
item, if any.
C. Firm Wide Metrics: Net Interest Income Worksheet (Required only for BHCs, IHCs, or
SLHCs that were required to complete the Net Interest Income Worksheet)
Line item 50 Carrying Value of Purchased Credit Deteriorated Loans
Report trading revenue as defined in the FR Y-9C, Schedule HC-C, memorandum item M.5.b.
Line item 51 Net Accretion of discount on loans included in net interest income
Report the net accretion of discount on loans included in net interest income as included on the
PPNR Submission Worksheet and Net Interest Income Worksheet.
Line item 52 Loans Held for Sale – First Lien Residential Liens in Domestic Offices (Average
Balances)
Report average balance of first lien residential loans held for sale as included in the Net Interest
Income Worksheet.
Line item 53 Average Rate on Loans Held for Sale – First Lien Residential Liens in Domestic
Offices
Report average rate paid on first lien residential loans held for sale as included in the Net Interest
Income Worksheet.
Quarter End Weighted Average Life of Assets
The Weighted Average Life (WAL) should reflect the current position, the impact of new business
activity, as well as the impact of behavioral assumptions such as prepayments or defaults, based
on the expected remaining lives, inclusive of behavioral assumptions. It should reflect the
weighted average of time to principal actual repayment (as modeled) for all positions in that
portfolio, rounded to the nearest monthly term. For revolving products, the WAL should reflect
the underlying repayment behavior assumptions assumed by the institution, which would include
contractual repayments, any assumed excess payments or prepayments, and defaults. The WAL
for the FR Y-14Q disclosures should reflect the spot balance sheet position for each time period.
The WAL should be reflective of the timing assumed by the institutions for those assets/liabilities
trading portfolios to be held on the balance sheet and not at the individual position level. For the
FR Y-14A, given that it covers forecasted time periods, the WAL should be forward-looking which
incorporates the changes to the projected WAL, including new business activity. Reference the
PPNR Net Interest Income worksheet for product definitions.
Line item 54 First Lien Residential Mortgages (in Domestic Offices)

Report the quarter end weighted average life of domestic first lien residential mortgages (as
defined in the FR Y-9C, Schedule HC-C, item 1.c.(2)(a), column B).
Line item 55 Closed-End Junior Residential Liens (in Domestic Offices)
Report the quarter end weighted average life of domestic closed-end junior residential liens (as
defined in the FR Y-9C, Schedule HC-C, item 1.c.(2)(b), column B).
Line item 56 Home Equity Lines Of Credit (HELOCs)
Report the quarter end weighted average life of domestic home equity lines of credit (as defined in
the FR Y-9C, Schedule HC-C, item 1.c.(1), column B).
Line item 57 C&I Loans
Report the quarter end weighted average life of C&I Graded, Small Business (Scored/Delinquency
Managed), Corporate Card, and Business Card loans.
Line item 58 CRE Loans (in Domestic Offices)
Report the quarter end weighted average life of domestic CRE loans (as defined in the FR Y-9C,
Schedule HC-C, the sum of items 1.a.(1), 1.a.(2), 1.d., 1.e.(1) 1.e.(2)), Column B.
Line item 59 Credit Cards
Report the quarter end weighted average life of credit cards (as defined in the FR Y-9C, Schedule
HC-C, item 6.a., column A).
Line item 60 Auto Loans
Report the quarter end weighted average life of auto loans (as defined in the FR Y-9C, Schedule
HC-C, item 6.c., column A).
Line item 61 Student Loans
Report the quarter end weighted average life of student loans.
Line item 62 Other, incl. loans backed by securities (non-purpose lending)
Report the quarter end weighted average life of Other Consumer Loans, incl. loans backed by
securities (non-purpose lending).
Line item 63 Residential Mortgages (First and Second Lien, Not in Domestic Offices)
Report the quarter end weighted average life of all residential mortgages (first and second lien)
not in domestic offices.
Line item 64 Other Real Estate Loans (Not in Domestic Offices)
Report the quarter end weighted average life of other real estate loans not in domestic offices.
Line item 65 Other Loans & Leases
Report the quarter end weighted average life of other loans and leases. Include loans secured by
farmland (as defined in the FR Y-9C, Schedule HC-C, item 1.b, column B), and other loans not
accounted for in the above categories.
Line item 66 Securities (AFS and HTM) - Treasuries and Agency Debentures
Report the quarter end weighted average life of AFS/HTM balances in Treasury and Agency
Debentures (as defined in the FR Y-9C, Schedule HC-B, items 1, 2.a and 2.b, columns A and D). The
WAL reporting items (items 66-68) on PPNR Metrics within the Summary Schedule is intended to
reflect the weight average remaining life for the reported period. The number is to reflect both the
weighted average life of the current positions as well as the impact of assumed new business.
Line item 67 Securities (AFS and HTM) - Agency RMBS (both CMOs and pass-throughs)

Report the quarter end weighted average life of AFS/HTM balances in Agency RMBS (as defined in
the FR Y-9C, Schedule HC-B, items 4.a.(1), 4.a.(2), 4.b.(1) and 4.b.(2), columns A and D). The WAL
reporting items (items 66-68) on PPNR Metrics within the Summary Schedule is intended to
reflect the weight average remaining life for the reported period. The number is to reflect both the
weighted average life of the current positions as well as the impact of assumed new business.
Line item 68 Securities (AFS and HTM) - Other
Report the quarter end weighted average life of all other AFS/HTM (defined in the FR Y-9C,
Schedule HC, as items 2.a and 2.b less PPNR Metrics Worksheet line items 66 & 67). The WAL
reporting items (items 66-68) on PPNR Metrics within the Summary Schedule is intended to reflect
the weight average remaining life for the reported period. The number is to reflect both the
weighted average life of the current positions as well as the impact of assumed new business.
Line item 69 Trading Assets
Report the quarter end weighted average life of trading assets (as defined in the FR Y-9C, Schedule
HC-K, item 4.a.). For trading assets, WAL should be reflective of the timing assumed by the
institutions for those assets to be held on the balance sheet and not necessarily the duration of the
underlying positions.
Line item 70 All Other Earning Assets
Report the quarter end weighted average life of all other interest-bearing assets not accounted for
in the above categories.
Quarter End Weighted Average Life of Liabilities
The Weighted Average Life (WAL) should reflect the current position, the impact of new business
activity, as well as the impact of behavioral assumptions such as prepayments or defaults, based
on the expected remaining lives, inclusive of behavioral assumptions. It should reflect the
weighted average of time to principal actual repayment (as modeled) for all positions in that
portfolio, rounded to the nearest monthly term. For revolving products, the WAL should reflect
the underlying repayment behavior assumptions assumed by the institution, which would include
contractual repayments, any assumed excess payments or prepayments, and defaults. The WAL
for the FR Y-14Q disclosures should reflect the spot balance sheet position for each time period.
For the FR Y-14A, given that it covers forecasted time periods, the WAL should be forward-looking
which incorporates the changes to the projected WAL, including new business activity. Reference
PPNR Net Interest Income worksheet for product definitions.
Line item 71 Domestic Deposits – Time
Report the quarter end weighted average life for Domestic Time Deposits (using internal
definitions).
Line item 72 Foreign Deposits – Time
Report the quarter end weighted average life of Foreign Time Deposits (using internal definitions).
Line item 73 Fed Funds
Report the quarter end weighted average life of Fed Funds purchased in domestic offices (as
defined in the FR Y-9C, Schedule HC, item 14.a.).
Line item 74 Repos
Report the quarter end weighted average life of Securities sold under agreement to repurchase (as
defined in the FR Y-9C, Schedule HC, item 14.b.).
Line item 75 Other Short Term Borrowing
Report the quarter end weighted average life of liabilities reported as other borrowed money and

subordinated notes and debentures (as defined in the FR Y-9C, Schedule HC, items 16. and 19.a., of
which the firm would define as short term borrowings).
Line item 76 Trading Liabilities
Report the weighted average life of Trading Liabilities (as defined in the FR Y-9C, Schedule HC,
item 15.). For trading liabilities, WAL should be reflective of the timing assumed by the
institutions for those assets to be held on the balance sheet and not necessarily the duration of the
underlying positions.
Line item 77 Subordinated Notes Payable to Unconsolidated Trusts Issuing TruPS and
TruPS Issued by Consolidated Special Purpose Entities
Report the quarter end weighted average life of Preferred Securities (TruPS) and TruPS Issued by
Consolidated Special Purpose Entities (as defined in the FR Y-9C, Schedule HC, item 19.b.).
Line item 78 All Other Interest Bearing Liabilities
Report the quarter end weighted average life of all long-term debt not included in line item 77
above.
Average Domestic Deposit Repricing Beta
Domestic deposit repricing is rate movement in an environment where the repricing assumption
assumed by each of the major deposit products is not restricted by a cap, floor, or zero. Beta
should be reported as the balance-weighted average of the betas of the line items that contribute
to the roll up point requested, with an as-of-date equal to the reporting date. The beta should be
the beta utilized for forecasting purposes ‘normal environment’.
For the balance-weighted average beta, each deposit category should be reported using a blend of
brokered and retail deposits. Beta refers to the average repricing response rate the firm projects
for each of the deposit products relative to movements in interest rates.
The betas for line items 79 through 82 should be reported in basis points (bp) and reflect
movement in the yield curve, either up or down in relationship to an assumed 100 bps movement.
For beta-related line items 79 to 84 on the PPNR Metrics template, a negative number can be
reported in the downward rate movements. However, a negative would be indicating that the firm
is projecting an “increase” in the beta when rates movements are down.
Line item 79 Money Market Accounts
Report (in basis points) the balance-weighted average beta of domestic money market accounts
(using internal definitions for this product).
Line item 80 Savings
Report (in basis points) the balance-weighted average beta of domestic savings accounts (using
internal definitions for this product).
Line item 81 NOW, ATS, and other Transaction Accounts
Report (in basis points) the balance-weighted average beta of Negotiable Order of Withdrawal
(NOW), Automatic Transfer Service (ATS), and other transaction accounts (using internal
definitions for these products).
Line item 82 Time Deposits
Report (in basis points) the balance-weighted average beta of time deposits (using internal
definitions for this product).
Average Foreign Deposit Repricing Beta
Foreign deposit repricing is rate movement in an environment where the repricing assumption

assumed by each of the major deposit products is not restricted by a cap, floor, or zero. Beta
should be reported as the balance-weighted average of the betas of the line items that contribute
to the roll up point requested, with an as-of-date equal to the reporting date.
For the balance-weighted average beta, each deposit category should be reported using a blend of
brokered and retail deposits. Beta refers to the average repricing response rate the firm projects
for each of the deposit products relative to movements in interest rates.
The beta ratios for line items 83 through 84 should be reported in basis points (bp) movement in
the yield curve, either up or down in relationship to an assumed 100 bps movement
Line item 83 Foreign Deposits
Report (in basis points) the balance-weighted average beta of foreign deposits (using internal
definitions for this product).
Line item 84 Foreign Deposits-Time
Report (in basis points) the balance-weighted average beta of foreign time deposits (using internal
definitions for this product). It is appropriate to report this item as a “balance-weighted average
beta of foreign time deposits.
Line item 85 New Domestic Business Pricing for Time Deposits
New business pricing for time deposits refers to the anticipated average rate on newly issued time
deposits, including renewals. Given that time deposits have a stated maturity, all time deposits
issued for that time period are considered new business. The worksheet is requesting re-pricing
beta under normal rate scenarios for both an upward and downward rate movement.
Line item 85A Curve (if multiple terms assumed)
Report the primary reference curve used by the firm for pricing time deposits.
If more than one curve for the pricing of time deposits is used, the curve used to price the majority
of the time deposits should be noted on the schedule and additional pricing information should be
provided in the supplementary information. If the institution only assumes a single maturity term
for new issuance, then the institution should provide the relative index (line item 85B) and spread
used to estimate new business pricing in lieu of the curve (line item 85C).
The term “curve” refers to the reference rate used to price time deposits. Given that the pricing of
time deposits is dependent on the term, the institution should provide the overall curve used to
price time deposits.
Line item 85B Index Rate (if single term assumed)
Report the index (e.g. “30 day SOFRLIBOR”) used to price time deposits when a single maturity
term for new issuances is assumed. The index should be the one to which the beta in line item 82 is
applied.
Line item 85C Spread relative to the Index Rate
Report the weighted average spread used to price time deposits above the index rate when a single
maturity term for new issuances is assumed.

Schedule H—Wholesale Risk
H.1 - Corporate Loan Data Schedule
The Corporate Loan Data Schedule collects loan level detail on corporate loans and leases. The data
collection has two sections: (1) Loan and Obligor Description section (Fields 1 through 51, and Fields
83 through 108), which collects information related to the obligor and the loan itself; and (2) Obligor
Financial Data section (Fields 52 through 82), which collects data related to the financial health of
the obligor or the entity that is the primary source of repayment for the loan. Both sections are
completed at a loan level detail.
A. Loan Population
The loan population includes corporate loans and leases that are held for investment (HFI) (as
defined in the FR Y-9C, Schedule HC-C General Instructions) and held for sale (HFS) as of the report
date. Include HFI and HFS loans that the holding company has elected to report at fair value under
the fair value option. Exclude all loans and leases classified as trading (reportable on the FR Y-9C,
Schedule HC, item 5). Also exclude Paycheck Protection Program (PPP) loans from this schedule.
Include all corporate loans that are at the consolidated BHC, IHC and SLHC level and not just those
of the banking subsidiaries, as well as any unused commitments that are reported on Schedule HCL that would be reported in the relevant FR Y-9C category (as outlined below) if such loans were
drawn (including all undrawn commitments extended to non-consolidated variable interest
entities and commitments to issue a commitment as defined described in the FR Y-9C).
Report potential exposures from the syndicated loan pipeline including exposures where the BHC
or IHC or SLHC has signed a commitment letter and has extended terms to the borrower, even if the
borrower has not countersigned the commitment letter (i.e. single signed commitment).
Commitments are to be reported regardless of whether they contain “material adverse change”
clauses or other provisions that are intended to relieve the BHC or IHC or SLHC of its funding
obligations under certain conditions.
In addition to corporate loans and leases that are currently active as of the reporting date, the loan
population should also include corporate loans and leases that were disposed of during the
reporting period. For purposes of this schedule, refer to Field 98 (Disposition Flag) for specific
instructions on instances of disposed corporate loans and leases.
The loan population is limited to corporate loans and leases with a committed balance greater
than or equal to $1 million. Although corporate loans and leases with a committed balance
under $1 million are not reported on the FR Y-14Q Corporate Loans Schedule, the sum of the
outstanding balance of these loans would be included in the relevant fields on the FR Y-14Q
Supplemental Schedule and the FR Y-14A Summary Schedule pursuant to the instructions for
those schedules.
In general, use loan classifications on the FR Y-9C, Schedule HC-C as a guide in determining
the population of corporate loans and leases. Refer to the FR Y-9C, Schedule HC-C instructions
for specific guidance on loan classifications. In determining loan classifications on the FR Y14Q Corporate Loan Data Schedule, look to the security, borrower, or purpose of the loan.
Below is a list of FR Y-9C, Schedule HC-C categories that are considered corporate loans:
1) Loans to U.S. banks and other U.S. depository institutions (FR Y-9C, Schedule HC-C, item 2.a);
2) Loans to foreign banks (FR Y-9C, Schedule HC-C, item 2.b);
3) Loans to finance agricultural production and other loans to farmers (FR Y-9C, Schedule HC-C,
item 3);
4) Commercial and industrial loans to U.S. addresses (FR Y-9C, Schedule HC-C, item 4.a);

5) Commercial and industrial loans to non-U.S. addresses (FR Y-9C, Schedule HC-C, item 4.b);
6) Loans to foreign governments and official institutions (including foreign central banks) (FR Y9C, Schedule HC-C, item 7);
7) Loans to non-depository financial institutions (FR Y-9C, Schedule HC-C, item 9.a);
8) All other loans, excluding consumer loans (FR Y-9C, Schedule HC-C, item 9.b(2));
9) All other leases, excluding consumer leases (FR Y-9C, Schedule HC-C, item 10.b);
10) Loans secured by owner-occupied nonfarm nonresidential properties originated in domestic
offices (FR Y-9C, Schedule HC-C, item 1.e(1)); and
11) Loans secured by owner-occupied nonfarm nonresidential properties originated in nondomestic offices (reported within FR Y-9C, Schedule HC-C, item 1).
Report loans secured by owner-occupied nonfarm nonresidential properties on the FR Y-14Q
Corporate Loans Schedule, even if they are cross-collateralized with a loan reported on the FR Y14Q Commercial Real Estate Schedule. Loans secured by owner-occupied nonfarm nonresidential
properties are those nonfarm nonresidential property loans for which the primary source of
repayment is the cash from the ongoing operations and activities conducted by the party, or an
affiliate of the party, who owns the property. Thus, for loans secured by owner-occupied nonfarm
nonresidential properties, the primary source of repayment is not derived from third party,
nonaffiliated, rental income associated with the property (i.e., any such rental income is less than
fifty percent (50%) of the source of repayment) or the proceeds of the sale, refinancing, or
permanent financing of the property. Consequently, such loans are considered corporate loans
rather than commercial real estate loans.
Exclude small business loans from the loan population as they are reportable on the FR Y-14Q US
Small Business Schedule and the International Small Business Schedule. The main differentiating
factor between corporate loans and small business loans is how the consolidated holding
company evaluates the creditworthiness of the borrower. For corporate lending, banks look at the
commercial operations process (commercial grading or internal risk rating) to assess credit risk.
Therefore, corporate loans are loans that are “graded” or “rated” using the consolidated holding
company’s commercial credit rating system, as it is defined in the consolidated holding company’s
normal course of business. Meanwhile, for small business lending, banks look at the credit score of
the borrower (scored rating) and/or use delinquency management. Therefore, small business
loans are loans that are “scored” or “delinquency managed” for which a commercial internal risk
rating is not used or that uses a different scale than other corporate loans.
Report non-purpose loans reportable in the relevant FR Y-9C, Schedule HC-C categories outlined
above and in Field 26 ‘Line Reported on FR Y-9C’ regardless of whether those loans are “graded.”
For purposes of this schedule, non-purpose loans are loans collateralized by securities made for
any purpose other than purchasing or carrying securities.
Exclude unplanned overdrafts (as defined in the FR Y-9C, Schedule HC-C, item 9).
Exclude domestic and international business and corporate credit card or charge card loans
included in the FR Y-14Q/M, Credit Card Data Collections (see the FR Y-14M, Credit Card Data
Collection Data Dictionary for the definition of business and corporate credit card or charge
card loans). For example, if there is any individual liability associated with the sub -lines
such that individual borrower characteristics are taken into account during the
underwriting decision, and/or performance on the credit is reported to the credit bureaus,
the loan should be reported on the FR Y-14Q/M Credit Card Data Collections. Alternatively,
loans with a committed balance greater than $1 million for which a commercially -graded
corporation is ultimately responsible for repayment of credit losses incurred should be
reported in the FR Y-14Q Corporate Loan schedule.
The population of loans should be reported at the credit facility level. For purposes of this
collection, a credit facility is defined as a credit extension to a legal entity under a specific credit

agreement. A credit facility may be secured or unsecured, term or revolving, drawn or undrawn
(excluding informal advised lines). The credit facility may also allow for multiple extensions of
credit (or draws) with unique borrowing terms such as interest rate or repayment date; however,
ultimately the aggregation of such extensions of credit are governed under one common credit
agreement. Descriptions of typical credit facility types are outlined in Field 20. The $1 million
dollar reporting threshold applies to any set of `commitments where the sum of those
commitments, governed under one common credit agreement, is greater than or equal to $1
million. These criteria are the same for all extensions of credit and all types of standby letters of
credit. Corporate borrowers may also have multiple facilities from the same bank. Each facility
should be reported separately, but multiple draws within a facility should be consolidated at the
facility level. If a borrower has more than one legally separate credit facility each with a committed
amount of less than $1 million, those facilities would be excluded from the Corporate Loans Data
collection even if they are cross defaulted and/or cross collateralized.
Credit facilities containing loans which fall under one or more of the FR Y-9C line items outlined
above should be reported on the FR Y-14Q Corporate Loan Data schedule at the credit facility level.
For credit facilities also containing loans reported on FR Y-9C line items not outlined above, the
underlying loans should be aggregated and reported on the respective FR Y-14Q schedules based on
the relevant schedule instructions. For example, consider a credit facility which has the following
underlying loan commitments:
Loan 1: $2 million committed balance reported on FR Y-9C, Schedule HC-C, item 4.a
Loan 2: $1 million committed balance reported on FR Y-9C, Schedule HC-C, item 4.b
Loan 3: $500,000 committed balance reported on FR Y-9C, Schedule HC-C, item 1.e(1)
Loan 4: $ 500,000 committed balance reported on FR Y-9C, Schedule HC-C, item 1.d
The BHC or IHC or SLHC should aggregate loans 1, 2, and 3 and report one facility with a $3.5 million
committed balance on the FR Y-14Q Corporate Loan schedule and one facility with a $500,000
committed balance on the FR Y-14Q Commercial Real Estate schedule. Note that all loans within
the facility are reported, including those under the credit facility threshold. In the above
example, the $500,000 committed balance is reported on the FR Y-14Q CRE schedule because of the
overall facility commitment is greater than $1 million.

B. Reporting Specifications
Report all loan and lease financing receivables consistent with the FR Y-9C instructions. Report the
amortized cost for HFI loans and the lower of cost or fair value for HFS loans. Report at fair value all
HFS and HFI loans that the firm has elected to report under a fair value option.
Once a credit facility is closed and settled (Option ‘4’ in Field 100), all dollar amounts in the Loan
and Obligor Description section should represent only the consolidated holding company’s prorata portion of any syndicated or participated loan.
The loan population also includes credit facilities which include a fronting exposure. Fronting
exposures are those that represent a BHC’s or IHC’s or SLHC’s exposure to fund certain obligations
(e.g., swingline or letters of credit) on behalf of other participant lenders. For such exposures, BHCs,
IHCs, and SLHCs should indicate Option 18 in Field 20 ‘Credit Facility Type’ and report their pro-rata
portion of the stated commitment amount as one facility to the borrower and the fronting
obligations as separate credit facilities to each of the lending group participants. For example,
consider a facility with $400 million committed balance where the BHC or IHC or SLHC is the agent
bank and the BHC’s or IHC’s or SLHC’s pro-rata share of the commitment is 10% or $40 million.
Assume further that the credit facility contains a $50 million sublimit. that the BHC or IHC or SLHC,

as agent, has an obligation to advance on behalf of lending group participants which may include
swinglines, letters of credit and other fronting obligations. In this example, the agent BHC or IHC
or SLHC would report a $40 million pro-rata commitment as one credit facility to the borrower
and would report 90% of the $50 million sublimit (or $45 million) as separate pro-rata credit
facilities to the lending group participants.
All amounts should be reported in US dollars.
C. Obligor Financial Data Section Instructions
Fields 52 through 82 (Obligor Financial Data section), must be reported for all corporate loans and
leases as of the report date, excluding loans with:
(i)

An obligor domiciled (as defined in the FR Y-9C Glossary entry for “domicile”) outside of the
US (Field 6);
(ii)
An obligor with a NAICS code beginning with 52 (Finance and Insurance), or 5312 (Real
Estate Agents and Brokers), or 551111 (Offices of Bank or Intermediate Holding Companies);
(iii)(ii) An obligor that is a nonprofit organization or federal, state, or local government or related
agencies; or
(iii)
An obligor that is a Natural Person (including individuals doing business as (DBA) another
entity where the primary source of repayment analyzed is the personal credit of the natural
person behind the DBA); or.
(iv)
An obligor that is a special purpose entity as reported in field 83 (“Special Purpose Entity
Flag”) or is a fronting exposure as reported in field 20 (“Credit Facility Type”).
For loans that meet the exclusions above, Fields 52 through 82 should be left blank. The exclusions
outlined above for the Obligor Financial Data section are at the obligor or primary source of
repayment entity level.
The Obligor Financial Data Section relates to the legal entity that provides the primary source of
repayment for the credit facility identified in Field 15. If the legal entity used by underwriting as
the primary source of repayment is different from the legal entity actually making the payment,
report the Obligor Financial Data Section for the entity used by underwriting. Note, the legal
entity that provides the primary source of repayment will generally be different from the
guarantor, which provides secondary support for repayment. Information related to the
guarantor should be reported in Fields 44 through 48 of the Loan and Obligor Description
section.
If this legal entity that provides the primary source of repayment is the same as the Obligor
identified in Field 2, the Obligor Financial Data Section should reflect financial information of that
Obligor and Fields 49 through 51, Field 95, and Field 110 should be left blank. However, if the
primary source of repayment is provided by an entity that is different than the Obligor identified
in Field 2, the entity should be identified in Fields 49-51, Field 95, and Field 110 and the Obligor
Financial Data section should reflect the financial information for this entity. All other Obligor
Fields reported in the Loan and Obligor Description section should continue to reflect the Obligor
identified in Field 2.
For a credit facility for which there is no clear predominant borrower that serves as the primary
source of repayment, the Obligor Financial Data Section should reflect the financial information of
the entity that best represents the credit repayment capacity for the credit facility. For loans
secured by owner occupied real estate for which the primary source of repayment is an operating
company that occupies the real estate and is an affiliate of the property company which owns the
property, the Obligor Financial Data Section should reflect the financial information of the
operating company.
Data in Fields 54 through 82 should be reported or calculated in accordance with GAAP

standards. Note descriptions in the Obligor Financial Data Section provide guidance on what
should be reported in each field based on commonly-used definitions; unless otherwise
instructed, a reporting bank should report the Fields as defined by its financial spreading systems
(i.e., software programs on which the BHC or IHC or SLHC spreads and analyzes the financial
statements of its customers) in accordance with its credit policy. The financial statement data
fields should be populated with the most recent financial statement data available as of the report
date (i.e. the most recent financial data found in the consolidated holding company’s financial
spreading system as of the report date) and should not be bound by financial statement data that
was used in the consolidated holding company’s most recent formal rating review.
Fields 54, 56, 57, 58, 59, and 82 should be reported for the most recently available trailing
twelve month (TTM) period, with the ending date indicated in Field 52. If an obligor lacks
trailing twelve months of financial information sufficient for Fields 54, 56, 57, 58, 59, and 82,
provide the underwritten annual information for Fields 54, 56, 57, 58, 59 and 82, with the ending
date indicated in Field 52. Fields 55 and 60 should be reported for the TTM period ended one
year prior to the date indicated in Field 52. If an obligor lacks trailing twelve months of financial
information sufficient for Fields 55 and 60, provide the underwritten annual information for
Fields 55 and 60, with the ending date one year prior to the date indicated in Field 52.
Data Format
Data should be provided in a single extensible markup language file (.xml). No quotation marks
should be used as text identifiers. Do not provide a header row or a row count. This file will
contain one record per active loan in the contributor’s inventory.
For fields that the schedule specifies as a date, but the XSD specifies as a datetime, provide
T00:00:00 as the time.
D. Corporate Loan Data Fields
The table on the following pages shows the fields that should be contained in the submission file.
Report all fields with data as of the report date. For corporate loans and leases disposed of during
the reporting period, report all fields as of the date of disposition, unless otherwise instructed in
individual field descriptions.

Field
No.
1

Field Name;
(Technical Field
Name)
Customer ID
(CustomerID)

2

Internal ID

3

Original
Internal ID

MDRM

Allowable Values

CLCOM047 Report the unique internal identifier for the customer relationship Must not contain a carriage
under which the obligor's exposure is aggregated in the reporting return, line feed, comma or
entity's credit systems. Customer ID is a relationship concept under any unprintable character.
which multiple borrowers are aggregated because they have related
risks, including, but not limited to parent/subsidiary relationships. For
stand-alone or ultimate parent obligors, the Customer ID may be the
same as the unique internal identifier for the obligor provided in Field
2.

CLCOM300 Report the reporting entity’s unique internal identifier for the obligor. Must not contain a carriage
Internal ID is a borrower concept that identifies the entity under which return, line feed, comma or
(InternalObligor
multiple loans are aggregated.
any unprintable character.
ID)

CLCOG064

Report the internal identification code assigned to the obligor in the Must not contain a carriage
previous submission. If there is no change from the prior submission, return, line feed, comma or
or if this is the first submission, the Internal ID reported in Field 2 any unprintable character.
should be used as the Original Internal ID.

CLCO9017

Report the obligor name on the credit facility.

(OriginalInterna
lObligorID)
4

Description

Obligor Name
(ObligorName)

Must not contain a carriage
return, line feed, comma or
Full legal corporate name is desirable. If the borrowing entity is an
any unprintable character.
individual(s) (Natural Person(s)), do not report the name; instead
substitute with the text: "Individual."
For fronting exposures, report legal name of the participant lender.

5

City
(City)

CLCO9130

Report the name of the city in which the obligor is domiciled (as defined Free text indicating the City
where the Obligor is
in the FR Y-9C Glossary entry for “domicile”).
domiciled.

Field
No.
6

Field Name;
(Technical Field
Name)
Country

MDRM

Description

CLCO9031

Report the domicile of the obligor (as defined in the FR Y-9C Glossary
entry for “domicile”).

CLCO9220

Report the five-digit zip code for locations within the 50 US states, For locations within the 50
Washington DC, Puerto Rico, the US Virgin Islands, Guam, Palau, US states, Washington DC,
Micronesia, the Northern Marianas, or the Marshall Islands. For all other Puerto Rico, the US Virgin
locations report the foreign mailing code for the domicile of the obligor Islands, Guam, Palau,
(as defined in the FR Y-9C Glossary entry for “domicile”).
Micronesia, the Northern
Marianas, or the Marshall
Islands: five-digit ZIP code.
If the ZIP code begins with
zeroes, leading zeroes must
be specified with no
punctuation.
For International: use
country specific postal code.

(Country)

7

Zip Code
(ZipCodeForeign
MailingCode)

12 See link below for list of ISO standard country codes.

https://www.iso.org/iso-3166-country-codes.html.

Allowable Values

Use the 2 letter Country
Code12

Field
No.

Field Name;
(Technical Field
Name)

MDRM

8

Industry Code

CLCO4537

(IndustryCode)

Description

Allowable Values

Report the numeric code that describes the primary business activity of Report 4 to 6 digit number.
the obligor according to the North American Industry Classification If this code is not available,
System (NAICS). If the NAICS code is not available, provide either the then provide a SIC or GICS
Standard Industrial Classification (SIC), or Global Industry industry code.
Classification Standard (GICS).
If the obligor is an individual, the industry code should be consistent
with the industry in which the commercial purpose of the loan
operates.
If the business or individual operates in multiple industries, the BHC or
IHC or SLHC should report the industry that best represents the
commercial risk of the loan (i.e., the predominant industry).

9

Industry Code
Type

CLCOM297 Select the type of industry code identification scheme used in Field 8.

(IndustryCodeTy
pe)
10

Obligor Internal CLCOG080
Risk Rating
(InternalRating)

1. NAICS
2. SIC
3. GICS

Report the obligor rating grade from the reporting entity’s internal risk Free text indicating the
rating system. For fronting exposures, report the participant lender’s obligor rating grade.
rating grade from the reporting entity’s internal risk rating system.
This is the reporting entity’s probability of default (PD) rating. If the Obligor Internal Risk Rating
reporting entity uses a one-dimensional risk rating system, record that must be consistent with
rating here.
Schedule H.4 (Internal Risk
Rating Schedule), Field 1.

Field
No.

Field Name;
(Technical Field
Name)

11

TIN

MDRM

Stock
Exchange

Report the Taxpayer Identification Number (TIN) assigned to the The 9 digit identification
obligor by the U.S. Internal Revenue Service (IRS) in the administration assigned by the Internal
of tax laws. If the borrowing entity is an individual(s) (Natural Revenue Service for the
Person(s)), do not report Social Security Number; instead enter ‘NA’. If, obligor identified in field 2.
the borrowing entity does not have a TIN, enter ‘NA’.
Allowable forms are either
##-#######, #########,
or ‘NA’.

CLCO4534

Report the name of the Stock Exchange on which the primary stock of Free text
the obligor, or its parent, trades. If the borrowing entity is not publicly
traded, enter ‘NA’. In cases where the subsidiary is the obligor and the
subsidiary is publicly traded, report the Stock Exchange and Ticker
Symbol (field #13) of the subsidiary, regardless of ownership structure.
If the subsidiary is not publicly traded, but its parent is, report the stock
exchange and ticker symbol of the parent. Report in the same manner
when the subsidiary is minority owned.

CLCO4539

Report the Stock Symbol for stocks listed and traded on the regulated Free text
exchange provided in Field 12. For subsidiaries of public companies,
use parent ticker symbol from its primary Stock Exchange. If the
borrowing entity is not publicly traded, enter ‘NA’. In cases where the
subsidiary is the obligor and the subsidiary is publicly traded, report
the Stock Exchange (field #12) and Ticker Symbol of the subsidiary,
regardless of ownership structure. If the subsidiary is not publicly
traded, but its parent is, report the stock exchange and ticker symbol of
the parent. Report in the same manner when the subsidiary is minority
owned.

(StockExchange)

13

Ticker Symbol
(TKR)

Allowable Values

CLCO6191

(TIN)

12

Description

Field
No.

Field Name;
(Technical Field
Name)

14

CUSIP
(CUSIP)

MDRM

CLCO9161

Description

Allowable Values

Report the CUSIP of the obligor, if available. CUSIPs are identifiers Must be valid 6 digit CUSIP
created and delivered by the CSB (CUSIP Service Bureau). The CSB is number issued by the CUSIP
managed on behalf of the American Bankers Association by Standard & Service Bureau.
Poor’s. Issuer codes are assigned alphabetically from a series that
includes deliberate built-in “gaps” for future expansion.
Report the first six characters which are known as the base (or CUSIP6) and uniquely identify the issuer. If a CUSIP does not apply, enter ‘NA’.

15

Internal
Credit Facility
ID

CLCOM142 Report the reporting entity’s unique internal identifier for this credit Must be unique within a
facility record. It must identify the credit facility for its entire life and submission and over time.
must be unique.
That is, the same
submission file must not
(InternalCreditF
In the event the internal facility ID changes (i.e., loan was converted to
have two facilities with the
acilityID)
a new system through migration or acquisition), also provide Original
same Credit Facility ID.
Internal credit facility ID in Field 16.
May not contain a carriage
For fronting exposures, report the unique internal identifier assigned
return, line feed, comma or
to the participant lender’s fronting allocation.
any unprintable character.

Field
No.

Field Name;
(Technical Field
Name)

MDRM

Description

Allowable Values

16

Original Internal CLCOM296 Report the Internal identification code assigned to the credit facility May not contain a carriage
record in the previous submission. If the credit facility represents the return, line feed, or any
Credit Facility
fulfillment of a commitment to issue a commitment or a syndicated unprintable character.
ID
pipeline loan reported in the previous submission, report the credit
Provide the ID separated by
(OriginalInternal
facility ID used for that formerly reported exposure. If there is no
a , (comma). For example, if
CreditFacilityID)
change from the prior submission, or if this is the first submission, then
facilities 123 and XYZ are
the Internal credit facility ID reported in Field 15 should be used as the
aggregated into facility ABC
Original Internal credit facility ID.
then the "Unique ID" (H.1
For disposed credit facilities, where the reason for the disposal is
Internal Credit Facility ID
rebookings/restructures where loan amounts are transferred or
Field 15, H.2 Loan Number
combined between obligations, report the ID separated by a , (comma).
Field 1) is reported as ABC
and the "Original ID" (H.1
Original Internal Credit
Facility ID Field 16, H.2
Original/Previous Loan
Number Field 35) is
reported as 123, XYZ.

17

DO NOT USE

Field
No.

18

Field Name;
(Technical Field
Name)
Origination
Date
(OriginationDate
)

MDRM

CLCO9912

Description

Allowable Values

Report the origination date. The origination date is the contractual Must be in yyyy- mm-dd
date of the credit agreement. (In most cases, this is the date the format, e.g.:
commitment to lend becomes a legally binding commitment). If there 2005-02-01
has been a major modification to the loan such that the obligor 1999-12-14
executes a new or amended and restated credit agreement, use the
Must be before or equal to
revised contractual date of the credit agreement as the origination
the period end date of the
date. The following independent examples would generally not result
data.
in a change in the contractual date of the loan, and thus would not be
considered major modifications: (1) extension options at the sole
discretion of the borrower; (2) covenants; (3) waivers; (4) change in
the maturity date; (5) re-pricing; or (6) periodic credit reviews.
Additionally, exclude all renewals which meet the definition in the
‘Renewal Date’ Field 91.
For corporate loans and leases in the syndicated pipeline, report the
date on which the BHC or IHC or SLHC has extended terms to the
borrower in the signed commitment letter (option 1 in field 100). Once
the deal is reported as closed and settled (option 4 in Field 100), report
the updated origination date per the definition above.
For commitments to issue a commitment which are not syndicated,
report the date on which the BHC or IHC or SLHC extended terms to the
borrower.

Field
No.

Field Name;
(Technical Field
Name)

MDRM

19

Maturity Date

CLCO9914

(MaturityDate)

Description

Allowable Values

Report the maturity date. The maturity date is the last date upon which Must be in yyyy- mm-dd
the funds must be repaid, inclusive of extension options that are solely format, e.g.:
at the borrower’s discretion, and according to the most recent terms of 2005-02-01
the credit agreement. If extension options are conditional on certain 1999-12-14
terms being met, such extensions should be considered to be at the sole
discretion of the borrower. For demand loan, enter ‘9999-01-01’.For
corporate loans in the syndicated pipeline, until the syndicated loan is
reported as closed and settled (option4 in Field 100), report the
estimated maturity date based on the tenor stated in the commitment
letter.
For commitments to issue a commitment which are not syndicated,
report the estimated maturity date based on the tenor in the terms
extended to the borrower.

Field
No.
20

Field Name;
(Technical Field
Name)
Credit Facility
Type

MDRM

CLCOG072

(FacilityType)

Description

Report the credit facility type. Use the following credit facility type Enter number code of the
descriptions, only. Note that these descriptions and codes mirror the description.
requirements for Shared National Credit reporting and therefore not all
will be relevant for Corporate Loan reporting. If the Credit facility type
is “Other,” provide description in Field 21.
0
1
2
3
4
5
6
7
8
9
10
11
12
13
14
15
16
17
18
19

21

Other Credit
Facility Type
Description
(OtherFacilityTy
pe)

CLCOG107

Allowable Values

OTHER
REVOLVING CREDIT
REVOLVING CREDIT CONVERTING TO TERM LOAN
REVOLVING CREDIT - ASSET BASED
REVOLVING CREDIT – DIP (Debtor-In-Possession)
NON-REVOLVING LINE OF CREDIT
NON-REVOLVING LINE OF CREDIT CONVERTING TO TERM LOAN
TERM LOAN
TERM LOAN – A
TERM LOAN – B
TERM LOAN – C
TERM LOAN – BRIDGE
TERM LOAN - ASSET BASED
TERM LOAN – DIP (Debtor-In-Possession)
CAPITALIZED LEASE OBLIGATION
STANDBY LETTER OF CREDIT
OTHER REAL ESTATE OWNED
OTHER ASSET
FRONTING EXPOSURE
COMMITMENT TO ISSUE A COMMITMENT

If the credit facility is listed as “Other” in Field 20, provide a description Free Text
of the “other credit facility type.” Leave this field blank if Field 20 is not
zero.

Field
No.
22

Field Name;
(Technical Field
Name)
Credit Facility
Purpose
(CreditFacilityPu
rpose)

MDRM

Description

Allowable Values

CLCOG073

Report the credit facility purpose. Use the following credit purpose
descriptions, only. Note that these descriptions and codes mirror the
requirements for Shared National Credit reporting and therefore not
all will be relevant for Corporate Loan reporting. . If the credit facility
purpose is “Other,” provide description in Field 23.

Enter number code of the
description

For fronting exposures, report the credit facility purpose based on the
primary credit facility.
0 OTHER
1 ACQUISITION AND/OR MERGER FINANCING
2 ASSET SECURITIZATION FINANCING
3 CAPITAL EXPENDITURES EXCLUDING REAL ESTATE
4 COMMERCIAL PAPER BACK-UP
5 INDUSTRIAL REVENUE BOND BACK-UP
6 MORTGAGE WAREHOUSING
7 TRADE FINANCING
8 PERFORMANCE GUARANTEE
9 WORKING CAPITAL - SHORT TERM/SEASONAL
10 WORKING CAPITAL – PERMANENT
11 GENERAL CORPORATE PURPOSES
12 DEBT REFINANCE/CONSOLIDATION
13 ESOP FINANCING
14 AGRICULTURE AND/OR LIVESTOCK PRODUCTION
15 AGRICULTURE AND/OR RANCHING REAL ESTATE
16 STOCK BUYBACK
17 PORTFOLIO ACQUISITION INCLUDING NOTE PURCHASE
AGREEMENTS
18 REAL ESTATE ACQUISITION/DEVELOPMENT/CONSTRUCTION –
LAND
19 REAL ESTATE ACQUISITION/DEVELOPMENT/CONSTRUCTION –
RESIDENTIAL

Field
No.

Field Name;
(Technical Field
Name)

MDRM

Description

Allowable Values

20 REAL ESTATE ACQUISITION/DEVELOPMENT/CONSTRUCTION COMML & INDL
21 REAL ESTATE INVESTMENT/PERMANENT FINANCING RESIDENTIAL
22 REAL ESTATE INVESTMENT/PERMANENT FINANCING COMMERCIAL AND INDUSTRIAL
23 BUSINESS RECAPITALIZATION/DIVIDENDS
24 NEW PRODUCT DEVELOPMENT
25 PROJECT FINANCING
26 DEALER FLOORPLAN
27 EQUIPMENT LEASING
28 NON-PURPOSE LOAN COLLATERALIZED BY SECURITIES
29 BRIDGE FINANCING
30 CAPITAL CALL SUBSCRIPTION
31 DO NOT USE
32 DO NOT USE
33 DO NOT USE

23

Other Credit
CLCOG108
Facility Purpose
Description
(OtherFacilityPu
rpose)

If the credit facility purpose is listed as “Other” in Field 22, provide a
description of the “other credit facility type.” Leave this field blank if
Field 22 is not zero.

Free Text

Field
No.

Field Name;
(Technical Field
Name)

MDRM

Description

24

Committed
Exposure Global

CLCOG074

Report the total commitment amount as the sum of loan and lease
financing receivables recorded in FR Y-9C, Schedule HC-C (reported
in Field 25) and any unused portion of the commitment recorded in
Schedules HC-F, HC-G, and HC-L.

13

(CommittedExpo
sure)

Report the total commitment amount and not the constrained
commitment amount. For example, if the borrower has a contract for
$1.1 million total commitment, but is constrained by borrowing base
to $900 thousand, report the total commitment amount of $1.1
million.
For facilities with multiple lenders, only provide the reporting entity’s
pro-rata commitment, net of the above noted adjustments.
For corporate loans and leases in the syndicated pipeline, reported as
options 1 (single-signed), 2 (dual-signed) or 3 (closed but not settled)
in Field 100, report the total commitment amount approved and
stated in the commitment letter.
For commitments to issue a commitment which are not syndicated,
report the total commitment amount approved and offered to the
borrower.

13 Institutions that have adopted ASU 2016-13 should also refer to the specifications in the FR Y-9C for reporting this item.

Allowable Values

Rounded whole dollar
amount, e.g.: 20000000
Supply numeric values
without any non- numeric
formatting (no dollar sign,
commas or decimal).

Field
No.

Field Name;
(Technical Field
Name)

25

Utilized Exposure CLCOG075
Global 14
(UtilizedExposur
e)

MDRM

Description

Allowable Values

Rounded whole dollar
amount with no cents, e.g.:
20000000
Report all loan and lease financing receivables consistent with the FR
Y-9C instructions. Report the amortized cost for HFI loans and the
lower of cost or fair value for HFS loans. Report at fair value all HFS
and HFI loans that the firm has elected to report under a fair value
option.

For facilities with multiple lenders, only provide the reporting entity’s
pro-rata utilized exposure, net of the above noted adjustments.
For fully undrawn commitments, enter
0 (zero).
For fronting exposures, report any funds advanced to the borrower on
behalf of the participant lender as identified in field 4 (Obligor Name).
For disposed credit facilities, report 0 (zero).

14 Institutions that have adopted ASU 2016-13 should also refer to the specifications in the FR Y-9C for reporting this item.

Supply numeric values
without any non- numeric
formatting (no dollar sign,
commas or decimal).

Field
No.
26

Field Name;
(Technical Field
Name)
Line Reported
on FR Y-9C
(LineReportedOn
FRY9C)

MDRM

CLCOK449

Description

Report the integer code corresponding to the line number on the FR
Y-9C, Schedule HC-C, in which the outstanding balance is recorded
or, in the case of an unused commitment, the line number in which
the credit facility would be recorded if it were drawn. Refer to the
FR Y-9C instructions for definitions of Schedule HC-C line item
categories.
If the credit facility includes multiple loans, report the integer code
corresponding to the type of loan which accounts for the largest
share of the credit facility committed balance.
For fronting exposures, report the integer code corresponding to
the line number on the HC-C in which the exposure would be
recorded if it were drawn by the borrower.
1.

Loans to U.S. banks and other U.S. depository institutions (FR Y-9C,
Schedule HC-C, item 2.a);
2. Loans to foreign banks (FR Y-9C, Schedule HC-C, item 2.b);
3. Loans to finance agricultural production and other loans to farmers
(FR Y-9C, Schedule HC-C, item 3);
4. Commercial and industrial loans to U.S. addresses (FR Y-9C, Schedule
HC-C, item 4.a);
5. Commercial and industrial loans to non-U.S. addresses (FR Y-9C,
Schedule HC-C, item 4.b);
6. Loans to foreign governments and official institutions (including
foreign central banks) (FR Y-9C, Schedule HC-C, item 7);
7. Loans to nondepository financial institutions (FR Y-9C, Schedule HCC, item 9.a);
8. All other loans, excluding consumer loans (FR Y-9C, Schedule HC-C,
item 9.b(2));

Allowable Values

Enter number code of the
description

Field
No.

Field Name;
(Technical Field
Name)

MDRM

Description

Allowable Values

9.

All other leases, excluding consumer leases (FR Y-9C, Schedule HC-C,
item 10.b);
10. Loans secured by owner-occupied nonfarm nonresidential properties
originated in domestic offices (FR Y-9C, Schedule HC-C, item 1.e(1));
and
11. Loans secured by owner-occupied nonfarm nonresidential properties
originated in non-domestic offices (reported within FR Y-9C, Schedule
HC-C, item 1).

27

Line of Business CLCOK458
(LineOfBusiness)

Provide the name of the internal line of business

Free text describing the line
of business. For example:
Private Banking, Corporate
Banking, Asset- Based
Lending, etc.
Must be consistent with line
of business names as
reported in Schedule H.3
(Line of Business Schedule),
Field 1.

Field
No.
28

Field Name;
(Technical Field
Name)
Cumulative
Charge-offs

MDRM

CLCOG076

(CumulativeChar
geoffs)

Description

Allowable Values

Report the cumulative net charge-offs associated with the credit facility Rounded whole dollar
amount, e.g.: 20000000
on the reporting entity's books.
Cumulative net charge-offs are the amount reflected over the life of the Supply numeric values
credit facility.
without any non- numeric
If cumulative charge-offs are greater than the current commitment formatting (no dollar sign,
balance but less than the original commitment, report the total commas or decimal).
cumulative charge-off amount even though it exceeds the current Should be 0 if there is no
commitment.
charge-off for the facility.
For disposed credit facilities, report the cumulative charge-offs as of the Should be ‘NA’ for loans
date of disposition.
held for sale or accounted
For fronting exposures, report the cumulative net charge-offs for under a fair value option.
associated with impairment of the participant lender.

29

DO NOT USE

30

DO NOT USE

31

DO NOT USE

32

# Days Principal CLCOG077
or Interest Past
Due
(PastDue)

Report the longest number of days principal and/or interest payments Numbers only.
are past due, if such payments are past due 30 days or more. Report
For fully undrawn
the number of days past due as of the last day of the reporting period
commitments, enter 0.
or disposition date. If payments are not past due 30 days or more,
enter zero. For fronting exposures, report the longest number of days
principal and/or interest payments are past due, if such payments are
past due 30 days or more for the participant lender.

Field
No.
33

Field Name;
(Technical Field
Name)
Non-Accrual
Date

MDRM

Description

CLCOG078

Report the date the credit facility was placed on non-accrual, if
applicable. If a non-accrual date does not exist, enter 9999-12-31. For
fronting exposures, report the date the fronting facility was placed on
non-accrual.

(NonAccrualDat
e)

Allowable Values

Must be in yyyy- mm-dd
format, e.g.:
2005-02-01
1999-12-14
For fully undrawn
commitments, enter 999912-31.

34

Participation
Flag
(ParticipationFla
g)

CLCO6135

Indicate if the credit facility is participated or syndicated among other
financial institutions and if it is part of the Shared National Credit
Program. For fronting exposures, report option1 ‘No”.

1. No
2. Yes,
syndicate/participant in
syndication but does not
meet the definition of a
Shared National Credit
3. Yes, agent in syndication
or participation but does
not meet the definition
of a Shared National
Credit
4. Yes,
syndicate/participant in
Shared National Credit
5. Yes, agent in Shared
National Credit

Field
No.

Field Name;
(Technical Field
Name)

35

Lien Position
(LienPosition)

MDRM

CLCOK450

Description

Indicate using integer code if the credit facility is First Lien Senior,
Second Lien, Senior Unsecured, or Contractually Subordinated.
If the facility contains loans with different lien positions, aggregate
the committed balance by lien position and report the lien position
associated with the predominant aggregate value.
For fronting exposures, report the integer code that is applicable for
the primary credit facility.

Allowable Values
1.
2.
3.
4.

First-Lien Senior
Second Lien
Senior Unsecured
Contractually
Subordinated

36

Security Type
(SecurityType)

Enter number code of the
CLCOM298 If security is provided by collateral other than or in addition to Real
Estate, indicate the predominant security type. If a credit facility has
description
loans secured by different asset types, aggregate the committed
balance by type of asset in the collateral pool and report the security
type associated with the predominant aggregate value. Report the
integer code corresponding to the following security type descriptions.
Option 4 (Blanket Lien) should only be used for loans which legally
give the lender a lien of equal seniority across all unencumbered
assets of the borrower.
For fronting exposures, report the integer code that is applicable for
the primary credit facility.
0 Real Estate only
1 Cash and Marketable Securities
2 Accounts Receivable and Inventory
3 Fixed Assets excluding Real Estate
4 Blanket Lien
5 Other
6 Unsecured
7 Corporate loans – Non-leveraged
8 Corporate loans – Leveraged
9 Equipment Loans and Leases
10 Limited Partner Capital Calls
11 Corporate Credit Card Receivables
12 Consumer Credit Card receivables
13 Commercial Mortgages
14 Residential Mortgages Agency
15 Residential Mortgages Non-agency
16 Student Loans
17 Auto Loans and Leases
618

37

Interest Rate

CLCOK461

Consumer Loans – Other

Indicate the variability of current interest rates (Fixed, Floating, or 0. DO NOT USE

Field
No.

Field Name;
(Technical Field
Name)
Variability
(InterestRateVar
iability)

MDRM

Description
Mixed) to maturity.

Allowable Values

1. Fixed
2. Floating
For fully undrawn commitments, report interest rate variability that 3. Mixed
would apply per the terms of the credit agreement if the credit facility 4. Entirely fee based
was funded and fully drawn on the reporting date. If such fully undrawn
credit facility allows for either fixed or floating draws at the borrower’s
discretion, then report ‘3’ (Mixed).
For facilities where revenue is entirely fee based and no interest is or
will ever be collected, enter ‘4’ (Entirely fee based).
For fronting exposures, indicate the variability of current interest rates
(Fixed, Floating, Mixed, or Entirely fee based) to maturity based on the
rate associated with the fronting facility.

Field
No.

Field Name;
(Technical Field
Name)

38

Interest Rate
(InterestRate)

MDRM

CLCO7889

Description

Allowable Values

Report the current interest rate charged on the credit facility. If the Provide as a decimal, e.g.:
facility includes multiple draws with different interest rates, enter the 0.0575 for 5.75%
dollar weighted average interest rate that approximates the overall rate
on the drawn balance of the facility. Report interest rate exclusive of Enter ‘NA’ if the facility is
interest rate swaps.
entirely fee based.
For entirely fee based facilities (as designated in Field 37), report ‘NA’.
For fully undrawn commitments, report the interest rate that would
apply per the terms of the credit agreement if the credit facility was
funded and fully drawn on the reporting date.
For credit facilities that are fully undrawn and allow for multiple rates,
at the borrower’s discretion, report the rate that was most conservative
(highest) as of the most recent origination or renewal date. If the facility
has been acquired more recently than the most recent origination or
renewal date, report the rate that was most conservative as of the date
of acquisition.
For credit facilities that are fully undrawn and include multiple lines of
credit with different interest rates, enter the dollar weighted average
interest rate that approximates the overall rate as if the credit facility
was funded and fully drawn on the reporting date.

For fronting exposures, report the current interest rate charged based
on the rate associated with the fronting facility.

Field
No.
39

Field Name;
(Technical Field
Name)
Interest Rate
Index

MDRM

CLCOK462

(InterestRateInd
ex)

Description

Allowable Values

For floating rate credit facilities, report the base interest rate using 0. DO NOT USE
integer code. If obligor has an option, select the index actually in use.
1. DO NOT USELIBOR
If the credit facility is fixed or entirely fee based (as designated in Field 2. PRIME or Base
37) choose the integer for “Not applicable (Fixed or entirely fee based)”. 3. Treasury Index
For credit facilities where the base interest rate is mixed, choose the 4. Other
integer for “Mixed.”
5. Not applicable
(Fixed or entirely fee
For fully undrawn commitments, report the interest rate index that
based)
would apply if the credit facility was funded and fully drawn on the
reporting date. If such fully undrawn credit facility allows for multiple 6. Mixed
indices at the borrower’s discretion, then report the interest rate index 7. SOFR
used to calculate Field 38 (Interest Rate).
For fronting exposures, report this field based on the rate associated
with the fronting facility.

40

Interest Rate
Spread
(InterestRateSpr
ead)

CLCOK463

For floating rate credit facilities, report the spread over base rate in Provide as a decimal, e.g.:
basis points.
0.0575 for 5.75%
If the credit facility is fixed or entirely fee based (as designated in Field Enter ‘NA’ if the credit
37) populate ‘NA’.
facility is fixed or entirely
fee based
If the facility includes multiple draws with different spreads, provide
the spread that approximates the overall spread on the facility.
Negative numbers can be
submitted. For negative
For fully undrawn commitments, report the interest rate spread that
values use a negative sign
would apply per the terms of the credit agreement if the credit facility
‘-‘ not parenthesis ().
was funded and fully drawn on the reporting date.
For fronting exposures, report the interest rate spread based on the
rate associated with the fronting facility.

Field
No.
41

Field Name;
(Technical Field
Name)
Interest Rate
Ceiling

MDRM

CLCOK464

(InterestRateCeil
ing)

Description

Allowable Values

For floating rate credit facilities, report the rate ceiling if one is Provide as a decimal, e.g.:
contained in the credit agreement.
0.0575 for 5.75%
If there is no ceiling, populate with ‘NONE’.

Enter ‘NA’ if the credit
facility is fixed or entirely
If the credit facility is fixed or entirely fee based (as designated in Field
fee based
37) populate ‘NA’.
For facilities with multiple interest rate ceilings, provide the maximum
Enter ‘NONE’ if no ceiling.
interest rate ceiling.
For fully undrawn commitments, report the interest rate ceiling that
would apply per the terms of the credit agreement if the credit facility
was funded and fully drawn on the reporting date.
For fronting exposures, report the interest rate ceiling based on the rate
associated with the fronting facility.

42

Interest Rate
Floor
(InterestRateFlo
or)

CLCOK465

For floating rate credit facilities, report the rate floor if one is contained Provide as a decimal, e.g.:
in the credit agreement. If there is no floor, populate with ‘NONE’.
0.0575 for 5.75% Enter ’NA’
if the credit facility is fixed
If the credit facility is fixed or entirely fee based (as designated in Field
or entirely fee based
37) populate ‘NA’.
Enter ‘NONE’ if no floor.
For facilities with multiple interest rate floors, provide the minimum
interest rate floor.
For fully undrawn commitments, report the interest rate floor that
would apply per the terms of the credit agreement if the credit facility
was funded and fully drawn on the reporting date.
For fronting exposures, report the interest rate floor based on the rate
associated with the fronting facility.

43

Interest Income

CLCOM299 Report the tax status of interest income for Federal or State Income Tax 1. Taxable

Field
No.

Field Name;
(Technical Field
Name)
Tax Status
(TaxStatus)(DO
NOT USE)

44

Guarantor Flag

MDRM

Description

Allowable Values

purposes. Interest Income Tax Status should be determined by whether 2. Tax Exempt
the interest income received by the BHC or IHC or SLHC is tax exempt
If federal or state tax
(at Federal, State, etc.).
exempt, choose ’2’.
CLCGM318 Indicate if the credit facility is guaranteed.

(GuarantorFlag)
Report the option that reflects the guarantee of the guarantor
identified in Field 45.
Option 1 (Full guarantee) should be selected when there is explicit
recourse for full repayment of the credit obligation by a single
guarantor other than a U.S. Government Agency. For credit facilities
fully guaranteed by a U.S. Government Agency, refer to the definition
for option 3.
Option 2 (Partial guarantee) should be selected when there is explicit
recourse for repayment of a portion of the credit obligation. This
option includes partial guarantees by a U.S. Government Agency.
Option 3 (Full U.S. Government Agency guarantee) should only be
selected when the credit facility is fully guaranteed by a U.S.
Government Agency.
Option 4 (No guarantee) should be used when there is no explicit
recourse for repayment of the credit obligation.
For fronting exposures, report the integer code that is applicable for the
primary facility.

1. Full guarantee
2. Partial guarantee
3. U.S. Government
Agency Guarantee
4. No guarantee

Field
No.
45

Field Name;
(Technical Field
Name)
Guarantor
Internal ID

MDRM

Report the unique guarantor identifier.

Must not contain a carriage
return, line feed, comma or
For facilities with multiple guarantors, provide the unique guarantor
any unprintable character.
identifier for the primary or most substantial guarantor.
If the credit facility is not
guaranteed, enter ‘NA’.

Guarantor Name CLCG9017

Report the guarantor name on the credit facility. Full legal corporate Must not contain a carriage
name is desirable. If the guarantor is an individual(s) (Natural Person return, line feed, comma or
(s)), do not report the name; instead substitute with the text: any unprintable character.
"Individual."
If the credit facility
For facilities with multiple guarantors, provide the guarantor name for is not guaranteed, enter ‘NA’
the primary or most substantial guarantor.

(GuarantorNam
e)

47

Allowable Values

CLCGM300

(GuarantorInter
nalID)
46

Description

Guarantor TIN
(GuarantorTIN)

CLCG6191

Report the Taxpayer Identification Number (TIN) assigned to the The 9 digit identification
guarantor by the U.S. Internal Revenue Service (IRS) in the assigned by the Internal
administration of tax laws. If the guarantor is an individual(s) (Natural Revenue Service for the
Person(s)), do not report Social Security Number; instead enter ‘NA’. If, guarantor identified in Field
the guarantor does not have a TIN, enter ‘NA’.
45. Allowable forms are
either
For facilities with multiple guarantors, provide the TIN assigned to the
##-#######,
primary or most substantial guarantor.
#########, or
‘NA’.
If the credit facility
is not guaranteed, enter ‘NA’

Field
No.
48

Field Name;
(Technical Field
Name)
Guarantor
Internal Risk
Rating

MDRM

CLCGG080

Entity Internal
ID

CLCEM300

(EntityInternalI
D)

50

Entity Name

Entity Internal
Risk Rating
(EntityInternalRi
skRating)

Report the guarantor rating grade from the reporting entity’s internal Free text indicating the
risk rating system.
obligor rating grade.

Report the reporting BHC’s or IHC’s or SLHC’s unique internal identifier Must not contain a carriage
for the entity that is the primary source of repayment for the facility in return, line feed, comma or
Field 15
any unprintable character.
Leave blank if the entity is
the same as the Obligor
identified in Field 2.

CLCE9017

Report the name of the entity that is the primary source of repayment Must not contain a carriage
for the facility in Field 15. Full legal corporate name is desirable. If the return, line feed, comma or
entity is an individual(s) (Natural Person(s)), do not report the name; any unprintable character.
instead substitute with the text: "Individual."
Leave blank if the entity is
the same as the Obligor
identified in Field 2.

CLCEG080

For the entity identified in Field 49, report the entity rating grade from Free text indicating the
the reporting BHC’s or IHC’s or SLHC’s internal risk rating system.
entity rating grade.

(EntityName)

51

Allowable Values

This is the reporting entity’s probability of default (PD) rating. If the If the credit facility is not
reporting entity uses a one-dimensional risk rating system, record that guaranteed or if the
rating here.
guarantor does not have a
rating, enter ‘NA’
For facilities with multiple guarantors, provide the guarantor rating
grade for the primary or most substantial guarantor.

(GuarantorInter
nalRiskRating)

49

Description

This is the reporting entity’s probability of default (PD) rating. If the Leave blank if the entity is
reporting BHC or IHC or SLHC uses a one-dimensional risk rating the same as the Obligor
system, record that rating here.
identified in Field 2.

Field
No.
52

Field Name;
(Technical Field
Name)
Date of
Financials

MDRM

Date of Last
Audit

Report the as of date of the financial information, related to the entity Must be in yyyy- mm-dd
identified in Field 2 or Field 49, that is reported in the Obligor Financial format, e.g.:
Data Section.
2005-02-01
1999-12-14

CLCE4929

Report the date of the last audited financial statements of the entity Must be in yyyy- mm-dd
identified in Field 2 or Field 49. Date of last audit may or may not be the format, e.g.:
same date as the date of the financials (Field 52).
2005-02-01
1999-12-14
If there is no audit date, enter 9999-12-31.

CLCEM301

Report the gross sales of the entity identified in Field 2 or Field 49 Rounded whole dollar
reduced by cash discounts, trade discounts, and returned sales and amount, e.g.:
allowances for which credit is given to customers less returns and 20000000
allowances, freight out, and cash discounts allowed for the designated
Supply numeric values
period.
without any non- numeric
Report data for the trailing twelve month (TTM) period ended on the formatting (no dollar sign,
date reported in Field 52.
commas or decimal).

CLCEM302

Report the gross sales of the entity identified in Field 2 or Field 49 Rounded whole dollar
reduced by cash discounts, trade discounts, and returned sales and amount, e.g.:
allowances for which credit is given to customers less returns and 20000000
allowances, freight out, and cash discounts allowed.
Supply numeric values
Report data for the trailing twelve month (TTM) period ended one year without any non-numeric
prior to the date reported in Field 52.
formatting (no dollar sign,
commas or decimal).

(DateLastAudit)
54

Net Sales
Current
(NetSalesCurrent
)

55

Net Sales Prior
Year
(NetSalesPriorYe
ar)

Allowable Values

CLCE9999

(DateFinancials)
53

Description

Field
No.
56

Field Name;
(Technical Field
Name)

MDRM

Report the total depreciation and amortization costs of the entity Rounded whole dollar
identified in Field 2 or Field 49 of tangible and intangible assets amount, e.g.: 20000000
allocated against revenue for the current period.
Supply numeric values
Report data for the trailing twelve month (TTM) period ended on the without any non-numeric
formatting (no dollar sign,
date reported in Field 52.
commas or decimal).

Depreciation &
Amortization
(DepreciationAm
ortization)

58

Interest Expense CLCEM305
(InterestExpense
)

59

Net Income
Current
(NetIncomeCurr
ent)

Allowable Values

Report the amount of profit (or loss) realized from continuing Rounded whole dollar
operations of the entity identified in Field 2 or Field 49; typically amount, e.g.: 20000000
represented as sales less items such as cost of goods sold, operating Supply numeric values
expenses, amortization and depreciation.
without any non-numeric
Report data for the trailing twelve month (TTM) period ended on the formatting (no dollar sign,
commas or decimal).
date reported in Field 52.

Operating
Income
(OperatingIncom
e)

57

Description

CLCEM306

Report the periodic expense to the entity identified in Field 2 or Field Rounded whole dollar
49 of securing short and long-term debt.
amount, e.g.:
20000000
Report data for the trailing twelve month (TTM) period ended on the
date reported in Field 52.
Supply numeric values
without any non-numeric
formatting (no dollar sign,
commas or decimal).
Report the income (or loss) reported by the entity identified in Field 2 Rounded whole dollar
or Field 49 after expenses and losses have been subtracted from all amount, e.g.:
revenues and gains for the fiscal period including discontinued 20000000
operations.
Supply numeric values
Report data for the trailing twelve month (TTM) period ended on the without any non-numeric
date reported in Field 52.
formatting (no dollar sign,
commas or decimal).

Field
No.
60

Field Name;
(Technical Field
Name)
Net Income
Prior Year

MDRM

Cash &
Marketable
Securities

Report the income (or loss) reported by the entity identified in Field 2 Rounded whole dollar
or Field 49 after expenses and losses have been subtracted from all amount, e.g.:
revenues and gains for the fiscal period including discontinued 20000000
operations.
Supply numeric values
Report data for the trailing twelve month (TTM) period ended one year without any non- numeric
prior to the date reported in Field 52.
formatting (no dollar sign,
commas or decimal).

CLCEM308

Report the cash, depository accounts and marketable securities of the Rounded whole dollar
entity identified in Field 2 or Field 49 that can be easily sold and readily amount, e.g.:
converted into cash.
20000000

(CashMarketable
Securities)

62

Accounts
Receivable
(A/R) Current
(AccountsReceiv
ableCurrent)

Allowable Values

CLCEM307

(NetIncomePrior
Year)

61

Description

Supply numeric values
without any non- numeric
formatting (no dollar sign,
commas or decimal).
CLCEM309

Report the money owed to the entity identified in Field 2 or Field 49
for merchandise or services or services sold on open account.

Rounded whole dollar
amount, e.g.: 20000000
Supply numeric values
without any non- numeric
formatting (no dollar sign,
commas or decimal).

Field
No.
63

Field Name;
(Technical Field
Name)

MDRM

Accounts
CLCEM310
Receivable
(A/R) Prior Year

Description

Report the money owed to the entity identified in Field 2 or Field 49
for merchandise or services or services sold on open account.
Report data one year prior to date reported in Field 52.

Rounded whole dollar
amount, e.g.: 20000000

Report the value of the raw materials, work in process, supplies used
in operations, finished goods, and merchandise bought for resale of
the entity identified in Field 2 or Field 49.

Rounded whole dollar
amount, e.g.: 20000000

Report the value of the raw materials, work in process, supplies used
in operations, finished goods, and merchandise bought for resale of
the entity identified in Field 2 or Field 49

Rounded whole dollar
amount, e.g.: 20000000

(AccountsReceiv
ablePriorYear)
64

Inventory
Current

CLCEM311

(InventoryCurre
nt)

65

Inventory Prior
Year

CLCEM312

(InventoryPriorY
ear)

66

Current Assets
Current
(CurrentAssetsCu
rrent)

Report data one year prior to date reported in Field 52.
CLCEM313

Allowable Values

Supply numeric values
without any non- numeric
formatting (no dollar sign,
commas or decimal).

Supply numeric values
without any non- numeric
formatting (no dollar sign,
commas or decimal).

Supply numeric values
without any non- numeric
formatting (no dollar sign,
commas or decimal).

Report the cash, accounts receivable, inventory, and other assets of the Rounded whole dollar
entity identified in Field 2 or Field 49 that are likely to be converted
amount, e.g.: 20000000
into cash, sold, exchanged, or expensed in the normal course of
Supply numeric values
business, usually within one year and other assets expected to be
without any non- numeric
converted to cash within a year. Examples include accounts receivable,
formatting (no dollar sign,
prepaid expenses, and many negotiable securities as of the date
commas or decimal).
reported in Field 52.

Field
No.
67

Field Name;
(Technical Field
Name)
Current Assets
Prior Year

MDRM

Tangible Assets

Report the cash, accounts receivable, inventory, and other assets of the Rounded whole dollar
amount, e.g.: 20000000
entity identified in Field 2 or Field 49 that are likely to be converted
into cash, sold, exchanged, or expensed in the normal course of
Supply numeric values
business, usually within one year and other assets expected to be
without any non- numeric
converted to cash within a year. Examples include accounts receivable,
formatting (no dollar sign,
prepaid expenses, and many negotiable securities.
commas or decimal).
Report data one year prior to the date reported in Field 52.

CLCEM315

Report the assets of the entity identified in Field 2 or Field 49 having a
physical existence, such as cash, equipment, real estate, real property,
and personal property such as buildings and machinery; accounts
receivable are also usually considered tangible assets for accounting
purposes. Tangible assets are distinguished from intangible assets,
such as trademarks, copyrights, and goodwill, and natural resources
(timberlands, oil reserves, and coal deposits).

Rounded whole dollar
amount, e.g.: 20000000

Report the tangible property of the entity identified in Field 2 or Field
49 used in the business and not for resale. This includes, but is not
limited to, buildings, furniture, fixtures, equipment, and land. Report
fixed assets net of depreciation.

Rounded whole dollar
amount, e.g.: 20000000

(TangibleAssets)

69

Fixed Assets
(FixedAssets)

Allowable Values

CLCEM314

(CurrentAssetsPr
iorYear)

68

Description

CLCEM316

Supply numeric values
without any non- numeric
formatting (no dollar sign,
commas or decimal).

Supply numeric values
without any non- numeric
formatting (no dollar sign,
commas or decimal).

Field
No.
70

Field Name;
(Technical Field
Name)
Total Assets
(TA) Current

MDRM

Total Assets
(TA) Prior Year

Report the sum of the current assets of the entity identified in Field 2 Rounded whole dollar
amount, e.g.:
or Field 49 plus net property, plant, and equipment plus other noncurrent assets (including, but not limited to, intangible assets, deferred 20000000
items, and investments and advances) as of the date reported in Field
Supply numeric values
52.
without any non- numeric
formatting (no dollar sign,
commas or decimal).

CLCEM317

Report the sum of the current assets of the entity identified in Field 2 Rounded whole dollar
amount, e.g.:20000000
or Field 49 plus net property, plant, and equipment plus other noncurrent assets (including, but not limited to, intangible assets, deferred
Supply numeric values
items, and investments and advances).
without any non- numeric
formatting (no dollar sign,
Report data one year prior to date reported in Field 52.
commas or decimal).

CLCE3066

Report the obligations owed to the creditors of the entity identified in Rounded whole dollar
Field 2 or Field 49 arising from the entity’s ongoing operations,
amount, e.g.: 20000000
including the purchase of goods, materials, supplies, and services as of
Supply numeric values
the date reported in Field 52.
without any non- numeric
formatting (no dollar sign,
commas or decimal).

CLCEM325

Report the obligations owed to the creditors of the entity identified in
Field 2 or Field 49 arising from the entity’s ongoing operations,
including the purchase of goods, materials, supplies, and services.
Report data one year prior to date reported in Field 52.

(TotalAssetsPrio
rYear)

72

Accounts
Payable (A/P)
Current
(AccountsPayabl
eCurrent)

73

Accounts
Payable (A/P)
Prior Year
(AccountsPayabl
ePriorYear)

Allowable Values

CLCE2170

(TotalAssetsCurr
ent)

71

Description

Rounded whole dollar
amount, e.g.: 20000000
Supply numeric values
without any non- numeric
formatting (no dollar sign,
commas or decimal).

Field
No.

Field Name;
(Technical Field
Name)

74

Short Term Debt CLCEM319

MDRM

(ShortTermDebt
)

75

Description

Report the debt obligations of the entity identified in Field 2 or Field
49 with a term of less than one year.

Current
CLCEM320
Maturities of
Long Term Debt

Current
Liabilities
Current

Report the portion of long-term debt of the entity identified in Field 2
or Field 49 due within one year.

CLCEM321

Current
Liabilities Prior
Year
(CurrentLiabiliti
esPriorYear)

CLCEM322

Rounded whole dollar
amount, e.g.: 20000000
Supply numeric values
without any non- numeric
formatting (no dollar sign,
commas or decimal).

Report the short-term debt, accounts payable and other current
liabilities of the entity identified in Field 2 or Field 49 that are due
within one year.

Rounded whole dollar
amount, e.g.: 20000000

Report the short-term debt, accounts payable and other current
liabilities of the entity identified in Field 2 or Field 49 that are due
within one year.

Rounded whole dollar
amount, e.g.: 20000000

(CurrentLiabiliti
esCurrent)
77

Rounded whole dollar
amount, e.g.: 20000000
Supply numeric values
without any non- numeric
formatting (no dollar sign,
commas or decimal).

(CurrentMaturiti
esLongTermDebt
)
76

Allowable Values

Report data one year prior to date reported in Field 52.

Supply numeric values
without any non- numeric
formatting (no dollar sign,
commas or decimal).

Supply numeric values
without any non- numeric
formatting (no dollar sign,
commas or decimal).

Field
No.

Field Name;
(Technical Field
Name)

78

Long Term Debt CLCEM323

MDRM

(LongTermDebt)

79

Minority
Interest

Description

Report the liabilities of the entity identified in Field 2 or Field 49 that
are due in one year or more.

Allowable Values

Rounded whole dollar
amount, e.g.: 20000000
Supply numeric values
without any non- numeric
formatting (no dollar sign,
commas or decimal).

CLCE4484

(MinorityInteres
t)

Report the interest of shareholders who, in the aggregate, own less
than half the shares in a corporation. On the consolidated balance
sheets of companies whose subsidiaries are not wholly owned, the
minority interest is shown as a separate equity account or as a liability
of indefinite term. Enter ‘NA’ if not applicable.

Rounded whole dollar
amount, e.g.: 20000000
Supply numeric values
without any non- numeric
formatting (no dollar sign,
commas or decimal).
Enter ‘NA’ if not applicable.

80

Total Liabilities
(TotalLiabilities)

CLCE2950

Report the sum of current liabilities plus long- term debt plus other
Rounded whole dollar
non-current liabilities (including deferred taxes, investment tax credit, amount, e.g.: 20000000
and minority interest) of the entity identified in Field 2 or Field 49.
Supply numeric values
without any non- numeric
formatting (no dollar sign,
commas or decimal).

Field
No.
81

82

Field Name;
(Technical Field
Name)

Description

Allowable Values

Retained
CLCE3247
Earnings
(RetainedEarnin
gs)

Report the cumulative retained earnings of the entity identified in
Field 2 or Field 49 less total dividend distributions to shareholders.
Typically, it is the prior year’s retained earnings plus net income less
distributions.

Rounded whole dollar
amount, e.g.: 20000000

Capital
Expenditures

Report the funds used to acquire a long-term asset resulting in
depreciation deductions over the life of the acquired asset. Report
gross of depreciation.

Rounded whole dollar
amount, e.g.: 20000000

(CapitalExpendit
ures)

83

MDRM

Special Purpose
Entity Flag
(SpecialPurpose
EntityFlag)

84
DO NOT USE

CLCEM324

Report data for the trailing twelve month (TTM) period ended on the
date reported in Field 52.

Indicate ‘2’ (Yes) if the obligor (as identified in Field 2) is organized as
a bankruptcy remote, special purpose entity (SPE) where the primary
source of repayment depends on the performance of specified
underlying assets. Relevant SPE obligors include, ABCP conduits,
securitization trusts, and other structured variable interest entities
established to purchase and finance assets through the tranching of
risk. Entities which are trusts for the purpose of personal wealth
management or Op Co/Prop Co structures should be reported as ‘1’
(No).

Supply numeric values
without any non- numeric
formatting (no dollar sign,
commas or decimal).

Supply numeric values
without any non- numeric
formatting (no dollar sign,
commas or decimal).

1. No
2. Yes

Field
No.

Field Name;
(Technical Field
Name)

MDRM

Description

Allowable Values

85

DO NOT USE
86

Lower of Cost or
Market Flag
(LOCOM)

87

SNC Internal
Credit ID
(SNCInternalCre
ditID)

Indicate whether the loan is accounted for under the fair value option 1. LOCOM
or is held for sale and carried at the lower-of-cost-or-market (LOCOM). 2. FVO
For loans not accounted for under the fair value option or not held for 3. NA
sale, report Option 3 (NA).
If the credit facility is reported in the Shared National Credit collection May not contain a carriage
and the reporting BHC or IHC or SLHC is the lead bank/agent (option 5 return, line feed, comma or
in Field 34), indicate the reporting BHC’s or IHC’s or SLHC’s Internal any unprintable character.
Credit ID as reported in the Shared National Credit collection for this
credit facility as of the most recent filing date.
Report ‘NA’ if the credit
facility is not reported in the
If the credit facility is not reported in the Shared National Credit Shared National Credit
collection or the reporting BHC or IHC or SLHC is a participant in the collection or if the reporting
Shared National Credit credit facility, report ‘NA’.
BHC or IHC or SLHC is not
the agent.

Field
No.
88

Field Name;
(Technical Field
Name)

MDRM

Probability of
Default (PD)

Description

Allowable Values

For firms that are subject to the advanced approaches for regulatory Express as a decimal to 4
capital, report the advanced IRB parameter estimate for the probability decimal places, e.g., 0.05% is
of default (PD) as defined in the Rule.
0.0005; 100% is 1. Use
decimal format; do not use
For a defaulted obligor, report 100 percent (‘1).
scientific notation.

(ProbabilityOfDe
fault)

For firms that are not subject to the advanced approaches for
If the reporting entity does
regulatory capital, report the PD estimate that corresponds to the
not assign a PD estimate to
Obligor Internal Risk Rating reported in Field 10. If the reporting entity
the Obligor Internal Risk
does not assign a PD estimate to the Obligor Internal Risk Rating, report
Rating, report ‘NA.’
‘NA.’
89

Loss Given
Default
(LGD)

CLCOG081

For firms that are subject to the advanced approaches for regulatory Express as a decimal to 4
capital, report the advanced IRB LGD estimate at the loan level as decimal places, e.g., 0.05% is
defined in the Rule. If the credit facility includes multiple loans with 0.0005. Use decimal format;
different LGD assignments, report the dollar weighted average LGD that do not use scientific
approximates the overall LGD on the committed balance of the credit notation.
facility.
If the reporting entity does
For firms that are not subject to the advanced approaches for not assign a credit facility
regulatory capital, report the credit facility LGD estimate from the LGD estimate, report ‘NA.’
reporting entity’s credit risk management system. If an LGD estimate
is not assigned, report ‘NA.’

Field
No.
90

Field Name;
(Technical Field
Name)
Exposure At
Default
(EAD)

MDRM

Description

Allowable Values

For firms that are subject to the advanced approaches for regulatory Rounded whole dollar
capital, report the advanced IRB parameter estimate for the Exposure amount with no cents, e.g.:
at Default (EAD). If the credit facility includes multiple loans with 20000000
different EAD assignments, report the dollar weighted average EAD
that approximates the overall EAD on the committed balance of the Supply numeric values
credit facility.
without any non-numeric
formatting (no dollar sign,
For firms that are not subject to the advanced approaches for commas or decimal).
regulatory capital, report the credit facility EAD estimate from the
reporting entity’s internal credit risk management system. If an EAD If the reporting entity does
estimate is not assigned, report ‘NA.’
not assign a credit facility
EAD estimate, report ‘NA’.

91

Renewal Date
(RenewalDate)

If the credit facility has been renewed per the terms of the original loan Must be in yyyy-mm-dd
agreement, re-priced, or has a change in the maturity date such that the format, e.g.:
Origination Date did not change, report the date on which the most 2005-02-01
recent renewal notification became effective. The Renewal Date is 1999-12-14
intended to capture maturity date extensions provided to the obligor
by the BHC or IHC or SLHC and extension options at the sole discretion
of the borrower. If a credit facility has been renewed as part of a major
modification such that the contractual date of the original loan is
changed, then such date would be reported in Field 18 (Origination
Date) and the BHC, IHC and SLHC should report 9999-12-31 in this
field. If the credit facility has not been renewed the BHC, IHC and SLHC
should report 9999-12-31 in this field.

Field
No.
92

Field Name;
(Technical Field
Name)
Credit Facility
Currency
(CreditFacilityCu
rrency)

MDRM

Description

Allowable Values

Indicate the currency denomination for contractual principal and Standard ISO 4127 threeinterest payments on the credit facility, using the relevant three-letter letter currency codes
ISO 4217 currency code.
available at
http://www.iso.org/iso/cur
If payments are legally permitted or required in more than one rency_codes
currency, indicate the predominant currency for contractual credit
facility payments.
For the avoidance of doubt, whether or not the currency denomination
of the credit facility is USD (US Dollars), all amounts reported in other
fields of this schedule must be in terms of US Dollars.
The predominant currency should be the currency which represents
the predominant share of the credit facility committed balance.

Field
No.
93

Field Name;
(Technical Field
Name)
Collateral
Market Value
(CollateralMark
etValue)

94

Prepayment
Penalty Flag
(PrepaymentPen
altyFlag)

MDRM

Description

Allowable Values

For facilities for which the commitments are based on a collateral base Rounded whole dollar
and which require ongoing or periodic valuation of the collateral, (1) amount, e.g.: 20000000
report the market value of the most recent collateral valuation as of the
period ending date on which the outstanding commitments are based, Supply numeric values
or (2) if the collateral advances are not based on market value, report without any non- numeric
the value of the collateral according to the most recent required formatting (no dollar sign,
collateral reporting. This field should be reported for all commitments commas or decimal).
not reported as ‘6 – Unsecured’ in field 36 (“Security Type”). For
facilities that do no undergo ongoing evaluations, report the value
Report ‘NA’ if the market
assessed at origination,
value of collateral is not
If the commitments are reported as ‘6 – Unsecured’ in field 36, report updated in the reporting
NA. report the market value of the collateral as of the reporting date. If entity’s internal risk
the market value of collateral is not updated in the reporting entity’s management systems as of
internal risk management systems as of the reporting date, report NA. the reporting
date.committment is
unsecured as reported in
field 36.

Indicate whether the credit facility has a prepayment penalty clause in 1.
effect which may include yield maintenance. Indicate option 1 (Yes) if 2.
the credit facility currently has a prepayment penalty clause in effect.
If the facility had a prepayment penalty clause that has since expired, 3.
report option 2. If the facility does not have a prepayment penalty
clause, report option 3.

Yes
The prepayment penalty
has expired
No prepayment penalty
clause

Field
No.
95

Field Name;
(Technical Field
Name)
Entity Industry
Code
(EntityIndustryC
ode)

MDRM

Description

Allowable Values

Report the numeric code that describes the primary business activity Report 4 to 6 digit number. If
of the entity identified in Field 49 according to the North American this code is not available,
Industry Classification System (NAICS). If the NAICS code is not then provide a SIC or GICS
available, provide either the Standard Industrial Classification (SIC), or industry code.
Global Industry Classification Standard (GICS).
If the entity identified in Field 49 is an individual, the industry code
should be consistent with the industry in which the commercial
purpose of the loan operates.
If the business or individual operates in multiple industries, the BHC,
IHC and SLHC should report the industry that best represents the
commercial risk of the loan (i.e., the predominant industry).

96

Participation
Interest
(ParticipationInt
erest)

For participated or syndicated credit facilities that have closed and Express as a decimal to 4
settled, report the percentage of the total loan commitment held by the decimal places, e.g., 0.05% is
0.0005. Use decimal format;
BHC or IHC or SLHC.
do not use scientific
If the credit facility is not participated or syndicated, report 1.
notation.
If the credit facility is syndicated and reported as options 1, 2, or 3 in Report NA if the credit
Field 100, report NA.
facility is reported as options
For fronting exposures, report 1.

1, 2, or 3 in Field 100.
For fronting exposures,
report 1.

Field
No.
97

Field Name;
(Technical Field
Name)
Leveraged Loan
Flag
(LeveragedLoan
Flag)

MDRM

Description

Indicate ‘2’ (Yes) if the credit facility is defined as a leveraged loan per
criteria in the reporting entity’s internal risk management framework
developed pursuant to SR 13-3 (Interagency Guidance on Leveraged
Lending).

Allowable Values

1. No
2. Yes

Field
No.

Field Name;
(Technical Field
Name)

98

Disposition Flag
(DispositionFlag
)

MDRM

Description
Report the disposition method for any credit facility that was disposed
during the reporting quarter.
If the BHC or IHC or SLHC is still pursuing payment of principal, interest
or fees, report as option “0”. Rebookings/restructures where loan
amounts are transferred or combined between obligations should be
reported as either option 1 (Payoff) or option 2 (Involuntary payoff)
depending on the occurrence of default.
0. Active - Report for all credit facilities required to be reported in
this data collection and do not meet the definitions of options 1
through 8 as of the reporting date.
1. Payoff – Report all instances where the credit facility has been
paid in full by the borrower, or where an undrawn credit facility
reaches maturity and is not renewed.
2. Involuntary Payoff – Report all instances where the credit
facility has been paid in full after the occurrence of default per
the terms of the credit agreement.
3. Involuntary Liquidation – Report all instances where the credit
facility has been liquidated either through foreclosure
proceedings or another settlement option resulting in
incomplete repayment of principal. Include short-sales, chargeoffs, as well as REO. This includes loans active in the quarter
prior to the reporting quarter that were sold at a foreclosure
sale and taken into REO in the reporting quarter. Also include
all instances where credit has been resolved (i.e. no longer
pursuing collection) but not through foreclosures, servicing
transfers, or payments made by the obligor.

Allowable Values
0.
1.
2.
3.
4.
5.
6.
7.
8.

Active
Payoff
Involuntary Payoff
Involuntary
Liquidation
Sold or fully
participated
Fully syndicated
Below reporting
threshold
Transfer to another
Y-14 schedule
Expired Commitment
to issue a
Commitment

Field
No.

Field Name;
(Technical Field
Name)

MDRM

Description

Allowable Values

4. Sold or fully participated – Report all instances where the loan
has been sold or fully participated to another institution during
the reporting quarter. For fully syndicated loans, report option
5 (Fully syndicated).
5. Fully Syndicated – Report all instances where 100% of the
commitment has been syndicated to other institutions during
the reporting quarter.
6. Below reporting threshold – Report all instances where the
credit facility fell below the $1 million reporting threshold.
7. Transfer to another Y-14 schedule. Indicate the schedule where
the credit facility is now reported in Field 99 below.
8. Expired Commitment to issue a Commitment
99

Disposition
Schedule Shift
(DispositionSche
duleShift)

For credit facilities reported with option 7 (Transfer to another Y‐
14 schedule) in field 98, indicate the Y‐14 report, schedule, and
subschedule to which the credit facility shifted.

Report in the format using
the
examples below:

The reported format should follow these examples:

If the credit facility
transferred
to FR Y‐14Q Schedule H.2
Commercial Real Estate,
report
“Q.H.2”.

If the credit facility transferred to FR Y‐14Q Schedule H.2
Commercial Real Estate, report “Q.H.2”.
If the credit facility transferred to FR Y‐14M Schedule D.1 Domestic
Credit Card Data Collection Data Dictionary, report “M.D.1”.

If the credit facility
transferred
to FR Y‐14M Schedule D.1
Domestic Credit Card Data
Collection Data Dictionary,
report “M.D.1”.

Field
No.
100

Field Name;
(Technical Field
Name)
Syndicated Loan
Flag
SyndicatedLoan
Flag)

MDRM

Description
Report whether the syndicated loan commitment is single signed
by the BHC or IHC or SLHC, counter signed by the borrower (dual
signed), or closed but not yet settled, or closed and settled. Closed and
settled refers to the final phase where loan documents are fully
executed and binding with post‐closing selldown to all participants
complete.
Loans which have closed but are still pending execution of final
documentation by all syndicate participants should be reported as
option 3 (Closed but not settled).

Allowable Values
0.
1.
2.
3.
4.

NA
Single‐signed
Dual‐signed
Closed but not settled
Closed and settled

For loans that are not syndicated, indicate option 0 (NA).
101

Target Hold
(TargetHold)

For loans in the syndicated loan pipeline (Options 1, 2 or 3 in Field
100), report the percentage of the total commitment the BHC or IHC or
SLHC
intends to hold.
If the credit facility is reported as option 0 (NA) or option 4 (closed
and settled) in Field 100, report NA.

Express as a decimal to 4
decimal places, e.g., 0.05%
is
0.0005. Use decimal
format; do not use
scientific notation.
Report NA if the credit
facility is reported as
option 0 or 4 in
Field 100.

Field
No.

Field Name;
(Technical Field
Name)

102

ASC326-20

Report the allowance for credit losses per ASC 326-20.

(ASC32620)

Provide at the credit facility level if available, otherwise report a proSupply numeric values
rated allocation from the collective (pool) basis.
without any non- numeric
formatting such as dollar
Provide if available at a credit facility level, otherwise a pro-rated
sign, commas or decimals.
allocation from the collective (pool) level to the loan level may be
Should be 0 if there is no
reported.
ASC326-20 Reserve for the
loan.

Purchased
Credit
Deteriorated
Noncredit
Discount

If the facility is a purchased credit-deteriorated (PCD) asset, report the Rounded whole dollar
noncredit discount (or premium) resulting from its acquisition (ASC
amount, e.g.: 20000000
326-20-30-13). Provide at the credit facility level if available,
Supply numeric values
otherwise report a pro-rated allocation from the collective (pool)
without any non- numeric
basis.
formatting such as no dollar
sign, commas or decimals.
Leave blank if the facility is not considered a PCD asset.

103

(PCDNoncreditD
iscount)

MDRM

Description

Allowable Values

Rounded whole dollar
amount, e.g.: 20000000

Field
No.
104

Field Name;
(Technical Field
Name)
Current
Maturity Date
(CurrentMaturit
yDate)

MDRM

Description

Allowable Values

Report the maturity date as the last date upon which the funds must be Must be in yyyy- mm-dd
format, e.g.:
repaid, exclusive of extension options.
For demand loan, enter ‘9999-01-01’. For corporate loans in the 2005-02-01
syndicated pipeline, until the syndicated loan is reported as closed and 1999-12-14
settled (option4 in Field 100), report the estimated maturity date based
on the tenor stated in the commitment letter.
For commitments to issue a commitment which are not syndicated,
report the estimated maturity date based on the tenor in the terms
extended to the borrower.

Field
No.
105

Field Name;
(Technical Field
Name)
Committed
Exposure Global
Par Value

MDRM

Description
For held for sale loans and loans accounted for under a fair value
option, report the total commitment amount as the amount the
obligor is contractually allowed to borrow according to the credit
agreement for the entire credit facility.

Allowable Values
Rounded whole dollar
amount, e.g.: 20000000

Supply numeric values
without any non- numeric
If not held for sale or accounted for under a fair value option, report formatting (no dollar sign,
commas or decimal).
‘NA’.
For negative values use a
negative sign ‘-‘, not
parentheses
().
If not held for sale or
accounted for under a fair
value option, report ‘NA’.

Field
No.
106

Field Name;
(Technical Field
Name)
Utilized
Exposure Global
Par Value

MDRM

Description
For held for sale loans and loans accounted for under a fair value
option, report the outstanding funded exposure.

Allowable Values
Rounded whole dollar
amount, e.g.: 20000000

If not held for sale or accounted for under a fair value option, report Supply numeric values
without any non- numeric
‘NA’.
formatting (no dollar sign,
commas or decimal).
For negative values use a
negative sign ‘-‘, not
parentheses
().
If not held for sale or
accounted for under a fair
value option, report ‘NA’.

Field
No.
107

Field Name;
(Technical Field
Name)
Committed
Exposure Global
Fair Value

MDRM

Description
For held for sale loans and loans accounted for under a fair value
option, report the fair value of the entire credit facility.

Allowable Values
Rounded whole dollar
amount, e.g.: 20000000

If not held for sale or accounted for under a fair value option, report Supply numeric values
without any non- numeric
‘NA’.
formatting (no dollar sign,
commas or decimal).
For negative values use a
negative sign ‘-‘, not
parentheses
().
If not held for sale or
accounted for under a fair
value option, report ‘NA’.

Field
No.
108

Field Name;
(Technical Field
Name)
Utilized
Exposure Global
Fair Value

MDRM

Description
For held for sale loans and loans accounted for under a fair value
option, report the fair value of the outstanding funded exposure.

Allowable Values
Rounded whole dollar
amount, e.g.: 20000000

If not held for sale or accounted for under a fair value option, report Supply numeric values
without any non- numeric
‘NA’.
formatting (no dollar sign,
commas or decimal).
For negative values use a
negative sign ‘-‘, not
parentheses
().
If not held for sale or
accounted for under a fair
value option, report ‘NA’.

109

DO NOT USE

110

DO NOT USE

111

Obligor LEI
(ObligorLEI)

Report the Legal Entity Identifier (LEI) of the obligor identified in Field
4, if available. A LEI is a 20 character alphanumeric code that uniquely
identifies legally distinct entities that engage in financial transactions.
LEIs are issued by Local Operating Units (LOUs) of the Global LEI
System. If LEI does not apply, enter ‘NA’.

Must be a valid 20
character alphanumeric
LEI issued by a LOU of
the Global LEI System,
or ‘NA’.

Field
No.
112

Field Name;
(Technical Field
Name)
Primary Source
of Repayment
LEI (PSRLEI)

MDRM

Description

Allowable Values

If the primary source of repayment is provided by an entity that is
different from the obligor identified in Field 4, report the Legal Entity
Identifier (LEI) of the entity identified in Field 50 if available. A LEI is
a 20 character alphanumeric code that uniquely identifies legally
distinct entities that engage in financial transactions. LEIs are issued
by Local Operating Units (LOUs) of the Global LEI System. If LEI does
not apply, enter ‘NA’.

Must be a valid 20 character
alphanumeric LEI issued by
a LOU of the Global LEI
System, or ‘NA’.

1. No
2. Yes

Leave blank if the entity
is the same as the
Obligor identified in
Field 2.

113

Modifications to
Borrowers
Experiencing
Financial
Difficulty

Report whether the facility has been modified due to the borrower
experiencing financial difficulty, as described in ASU 2022-02.

114

Closing Fee

Fee charged at the closing of the facility (may be known as origination Express as a decimal to 4
fee or underwriting fee), reported as a percentage of the committed
decimal places, e.g., 0.0575
balance. Include only the fee that is charged by the lender. Fees
for 5.75%. Use decimal
related to loan amendments, renewals, and modifications should be
format; do not use scientific
included in if they are attributable to a major modification, as
notation.
described in the Origination Date field.
‘NA’ is to be used if there is
no such fee associated with
the facility.

Field
No.

Field Name;
(Technical Field
Name)

115

Facility Fee

MDRM

Description

Allowable Values

Fee charged on the full amount of the facility, regardless of utilization, Express as a decimal to 4
reported as an annualized percentage of the committed balance.
decimal places, e.g., 0.0575
for 5.75%. Use decimal
format; do not use scientific
notation.
‘NA’ is to be used if there is
no such fee associated with
the facility.

116

Unused
Commitment
Fee

Fee charged for the unused portion of the facility, reported as an
annualized percentage of the undrawn balance.

Express as a decimal to 4
decimal places, e.g., 0.0575
for 5.75%. Use decimal
format; do not use scientific
notation.
‘NA’ is to be used if there is
no such fee associated with
the facility.

117

NDFI Obligor
Type

If the Obligor reported in Field 4 is a non-depository financial
institution as defined by the FR Y-9C, Schedule HC-C, item 9.a, report
the specific type of NDFI affiliation of the obligor. Use the following
entity type descriptions, only. See Appendix B for guidance on
reporting this field.

1.
2.
3.
4.
5.
6.
7.
8.
9.
10.
11.
12.
13.
14.
15.
16.
17.
18.
19.
20.
21.
22.
23.
24.
118

Other NDFI
Obligor Type

Enter the appropriate
number code as defined in
description, e.g., report 10
for a Hedge Fund

Consumer asset-backed securitization
Real estate-backed securitization
Commercial asset-backed securitization
Consumer lenders
Real estate lenders and mortgage servicers
Miscellaneous lenders
Business development companies (BDC)
Private credit funds
Hedge funds
Private equity and venture capital
Open-end investment funds
Equity real estate investment trust (eREIT)
Mortgage real estate investment trust (mREIT)
Lessors of real estate
Lessors of non-real estate
Life insurance companies
Property and casualty insurance companies
Other insurance companies
Pension Funds
Financial planning firms
Digital asset companies and other fintech firms
Broker-dealers
Financial transactions processing
Other

If the NDFI obligor is listed as “Other” in NDFI Obligor Type (Field
115), provide a description of the other NDFI obligor type.

Free Text.

Field
No.

Field Name;
(Technical Field
Name)

MDRM

Description

Allowable Values

Leave this field blank if NDFI Obligor Type is not zero.
119

Covenant
Violation

Indicate whether the loan agreement includes one or more financial
Enter the appropriate
covenants, and whether or not they have been violated. A financial
number code as defined in
covenant is a contractual provision that requires the borrower to
the description.
meet or maintain specific quantitative accounting or financial metrics
such as based on EBITA, debt service coverage ratios, and others. Nonfinancial covenants regarding operational decisions that affirmatively
or negatively bind firm behavior or are based on qualitative metrics
should be excluded.
A breach or violation occurs when the borrower’s accounting or
financial metrics fails to comply with the terms of the financial
covenant as defined in the loan agreement. Indicate whether the
breach or violation resulted in a covenant waiver being granted
without an amendment to the covenant agreement; if the terms of the
covenant agreement was amended to bring the borrower back into
compliance; or if the covenant agreement was not waived or
amended. Covenant waiver is an agreement by the lender to
temporarily or permanently refrain from exercising remedies related
to a specific covenant breach or violation without changing the
underlying covenant terms. An amendment is a modification of the
loan agreement that changes the terms of one or more financial
covenants.
0.
1.
2.
3.
4.

Not applicable, no financial covenant attached to the loan.
No financial covenant violation.
Financial covenant violation and not amended or waived.
Financial covenant violation and waived.
Financial covenant violation and amended.

Field
No.
120

Field Name;
(Technical Field
Name)
Financial
Sponsor Control

MDRM

Description
Indicate ‘2’ (Yes) if the obligor is controlled by a Financial Sponsor,
where Financial Sponsor is any Entity or Person, including any
Subsidiary of such Entity or Person, whose principal business activity
is acquiring, holding, and selling investments (including controlling
interests) in otherwise unrelated companies that each are distinct
legal entities with separate management, books and records and bank
accounts, whose operations are not integrated with one another and
whose financial condition and creditworthiness are independent of
the other companies so owned by such Entity or Person.

Allowable Values
1. No
2. Yes

Report ‘2’ (Yes) if there is a financial sponsor owning twenty-five
percent or greater of the obligor.
Obligors that are not controlled by a Financial Sponsor should be
reported as ‘1’ (No).
121

Financial
Sponsor Name

For facilities indicated by ‘2’ (Yes) in field 117 “Financial Sponsor
Must not contain a carriage
Control” report the full legal controlling Financial Sponsor Name as of return, line feed, comma or
the reporting quarter end.
any unprintable character.
If more than one financial sponsor owns twenty-five percent, report
the financial sponsor with the greatest ownership percentage.
If the financial sponsor is an individual (s) (Natural Person (s)), do not
report the name; instead substitute with the text: "Individual"

Field
No.
122

Field Name;
(Technical Field
Name)
Financial
Sponsor LEI

MDRM

Description

Allowable Values

Report the Legal Entity Identifier (LEI) of Financial Sponsor identified Must be a valid 20 character
in Field 118, if available. A LEI is a 20 character alphanumeric code
alphanumeric LEI issued by
that uniquely identifies legally distinct entities that engage in financial a LOU of the Global LEI
transactions. LEIs are issues by Local Operating Units (LOUs) of the
system, or ‘NA’.
Global LEI system. If LEI does not apply, enter ‘NA’
If more than one financial sponsor owns twenty-five percent, report
the financial sponsor with the greatest ownership percentage.
If the financial sponsor is an individual (s) (Natural Person (s)), do not
report this field.

123

Other Security
Type

If the security type in field 36 is listed with integer code ‘5’ (Other)
provide a description of the predominant security type.
Leave this field blank if the security type is not “other”.

Free Text

H.2 – Commercial Real Estate Schedule
A. Loan Population
The loan population includes Commercial real estate (CRE) loans and leases that are held for
investment (HFI) (as defined in the FR Y-9C, Schedule HC-C General Instructions) and held for sale
(HFS) as of the report date (e.g. quarter end). Include HFI and HFS loans that the holding company
has elected to report at fair value under the fair value option. Exclude all loans and leases classified
as trading (reportable on the FR Y-9C, Schedule HC, item 5). Also exclude Paycheck Protection
Program (PPP) loans from this schedule.
CRE loans and leases are defined as loan commitments or credit facilities to an obligor as defined in
the credit agreement. Include all CRE loans and leases that are at the consolidated BHC, IHC and
SLHC level and not just those of the banking subsidiaries, as well as any unused commitments that
are reported in Schedule HC-L that would be reported in the relevant FR Y-9C category (as outlined
below) if such loans were drawn (including all undrawn commitments extended to non-consolidated
variable interest entities and commitments to issue a commitment as defined described in the FR Y9C).
In addition to CRE loans that are currently active as of the reporting date, the loan population
should also include CRE loans that were disposed of during the reporting period. For purposes of
this schedule, refer to Field 61 (Disposition Flag) for specific instructions on instances of disposed
CRE loans to leases.
Include all CRE loans and leases with a committed balance greater than or equal to $1 million.
Although certain CRE loans and leases with a committed balance under $1 million are not reported
on the FR Y-14Q CRE schedule, the sum of the outstanding balance of these loans would be included
in the relevant fields on the FR Y-14Q Supplemental Schedule and the FR Y-14A Summary Schedule
pursuant to the applicable instructions of those schedules.
All CRE loans included in this schedule must be secured by real estate (as defined in the FR Y-9C
Glossary entry for “loans secured by real estate”). Loans to finance CRE but not secured by CRE do
not meet the definition of “loans secured by real estate” and should not be reported on the CRE
Schedule. For example, a line of credit issued for the purpose of acquiring real estate that is not
currently secured by real estate would not be considered secured by real estate for purposes of this
Schedule. In this case, the commitment is an unsecured corporate loan until the balance is actually
lent out and secured by CRE property. At that point, the commitment becomes a CRE loan for
purposes of this Schedule.
In general, use loan classifications on the FR Y-9C, Schedule HC-C as a guide to determining the
population of CRE loans and leases. Refer to the FR Y-9C, Schedule HC-C instructions for specific
guidance on loan classifications. In determining loan classifications, look to the security, borrower,
or purpose of the loan. Below is a list of FR Y-9C, Schedule HC-C categories of loans secured by real
estate that are considered CRE loans and leases:
i.

1-4 family residential construction loans originated in domestic offices (FR Y-9C, Schedule HC-C,
item 1.a(1)) and in non-domestic offices (reported within FR Y-9C, Schedule HC-C, item 1);
ii.
Other construction loans and all land development and other land loans originated in domestic
offices (FR Y-9C, Schedule HC-C, item 1.a(2)) and in non-domestic offices (reported within FR Y9C, Schedule HC-C, item 1);
iii.
Loans secured by multifamily (5 or more) residential properties originated in domestic offices
(FR Y-9C, Schedule HC-C, item 1.d) and in non-domestic offices (reported within FR Y-9C,
Schedule HC-C, item 1);
iv.
Loans secured by other nonfarm nonresidential properties originated in domestic offices (FR Y9C, Schedule HC-C, item 1.e(2)) and in non-domestic offices (reported within FR Y-9C, Schedule
HC-C, item 1);
Loans secured by owner-occupied nonfarm nonresidential properties should be reported on the FR

Y-14Q Corporate Loans Schedule. Loans secured by owner-occupied nonfarm nonresidential
properties are those nonfarm nonresidential property loans for which the primary source of
repayment is the cash from the ongoing operations and activities conducted by the party, or an
affiliate of the party, who owns the property. Thus, for loans secured by owner-occupied nonfarm
nonresidential properties, the primary source of repayment is not derived from third party,
nonaffiliated, rental income associated with the property (i.e., any such rental income is less than
fifty percent (50%) of the source of repayment) or the proceeds of the sale, refinancing, or
permanent financing of the property. Consequently, such loans are considered corporate loans
rather than CRE loans.
The population of loans should be reported at the credit facility level. For purposes of the CRE Schedule, a
credit facility is defined as a credit extension to a legal entity under a specific credit agreement. The credit
facility may allow for multiple extensions of credit (or draws) with unique borrowing terms such as interest
rate or repayment date; however, ultimately, the aggregation of such extensions of credit are governed
under one common credit agreement. The $1 million dollar reportability threshold applies to any set of
commitments where the sum of those commitments, governed under one common credit agreement, is
greater than or equal to $1 million. These criteria are the same for all extensions of credit. Borrowers may
have multiple facilities from the same bank. Each facility should be reported separately, but multiple draws
within a facility should be consolidated at the facility level.
Credit facilities containing loans which fall under one or more of the FR Y-9C line items outlined above
should be reported on the FR Y-14Q CRE schedule at the credit facility level. For credit facilities also
containing loans reported on FR Y-9C line items not outlined above, the underlying loans should be
aggregated and reported on the respective FR Y-14Q schedules based on the relevant schedule instructions.
For example, consider a credit facility which has the following loans:
Loan 1: $2 million committed balance reported on FR Y-9C, Schedule HC-C, item 4.a
Loan 2: $1 million committed balance reported on FR Y-9C, Schedule HC-C, item 4.b
Loan 3: $500,000 committed balance reported on FR Y-9C, Schedule HC-C, item 1.e(1)
Loan 4: $500,000 committed balance reported on FR Y-9C, Schedule HC-C, item 1.d
The BHC, IHC and SLHC should aggregate loans 1, 2, and 3 and report one facility with a $3.5 million
committed balance on the FR Y-14Q Corporate Loan schedule and one facility with a $500,000 committed
balance on the FR Y-14Q Commercial Real Estate schedule. Note that all loans within the facility are
reported, including those under the credit facility threshold. In the above example, the $500,000
committed balance is reported on the FR Y-14Q CRE schedule because of the overall facility commitment is
greater than $1 million.
B. Instructions for Cross Collateralized Loans
As discussed above, the entire Schedule should be completed for CRE loans with a committed
balance greater than or equal to $1 million. However, CRE loans with balances less than $1 million
are subject to a limited data collection if they are cross collateralized with a CRE loan with a
committed balance greater than or equal to $1 million. For purposes of this schedule, crosscollateralized loans are those in which the collateral securing one loan is also used as collateral for
other loans, even if that loan has less than $1 million committed balance. Cross collateralized loans
that are not CRE loans should be excluded (i.e. home loan). A single loan secured by multiple
properties is not considered to be cross-collateralized for purposes of this schedule. Lien position
does not impact determinations of whether loans are cross-collateralized.
Under this limited data collection, report the following fields for cross collateralized CRE loans with
balances less than $1 million:
i.

Field 1, Loan Number;

ii.
Field 3, Outstanding Balance;
iii.
Field 5, Committed Exposure Global;
iv.
Field 44, Cross Collateralized Loan Numbers
Reporting of all other fields for cross collateralized loans with balances less than $1 million is
optional.
C. Reporting Specifications
Report all loan and lease financing receivables consistent with the FR Y-9C instructions. Report the
amortized cost for HFI loans and the lower of cost or fair value for HFS loans. Report at fair value all
HFS and HFI loans that the firm has elected to report under a fair value option.
For acquired loans (see Field 36), report data retrievable from loan accounting systems of record
reported on a prospective basis.
All dollar amounts should represent only the consolidated holding company’s pro-rata portion of
portion of any syndicated or participated loan.
All amounts should be reported in U.S. dollars.
D. Data Format
Data should be provided in a single extensible markup language file (.xml). No quotation mark
should be used as text identifiers. Do not use header or a row count. This file will contain one
record per active loan in the contributor’s inventory. For fields that the schedule specifies as a date,
but the XSD specifies as a datetime, provide T00:00:00 as the time.
E. Commercial Real Estate Data Fields
The table on the following pages shows the fields that should be contained in the submission file.
Report all fields with data as of the report date.
For disposed CRE loans, report all Fields as of the date of disposition, unless otherwise instructed in
individual Field descriptions.

Field
No.
1

Field Name;
(Technical
Field Name)
Loan Number

MDRM
(CRED)

Obligor Name

Outstanding
Balance 15

Mandatory/ Optional

Report the reporting - entity’s unique internal identifier for Must be unique within a
this credit facility record as of the most recent filing date. It submission and over time. That
must identify the credit facility for its entire life and must is, the same submission file must
be unique.
not have two facilities with the
same Loan Number.
In the event the Loan Number changes (i.e., loan was
May not contain a carriage return,
converted to a new system through migration or
acquisition), also provide Original/Previous Loan Number line feed, comma or any
unprintable character.
in Field 35.

Mandatory

9017

Report the obligor name on the loan. Full legal entity
name is desirable, but the precise name is not necessary if
it requires manual intervention to provide. If the
borrowing entity is an individual (s) (Natural Person (s)),
do not report the name; instead substitute with the text:
"Individual"
Report all loan and lease financing receivables consistent
with the FR Y-9C instructions. Report the amortized cost
for HFI loans and the lower of cost or fair value for HFS
loans. Report at fair value all HFS and HFI loans that the
firm has elected to report under a fair value option .

Must not contain a vertical bar (|,
ASCII 7C), carriage return, line
feed, comma or any unprintable
character.

Mandatory

Rounded whole dollar amount
with no cents, e.g.: 20000000

Mandatory

(ObligorName)

3

Allowable Values

G063

(LoanNumber)

2

Description

K448

(OutstandingB
alance)

Supply numeric values without any
non-numeric formatting (no dollar
sign, commas or decimal).

For fully undrawn commitments, report 0 (zero).

4

Line Reported K449
on FR Y-9C
(LineReported
OnFRY9C)

15

For disposed credit facilities, report 0 (zero).
1. 1-4 family residential
Report the integer code (see Allowable Values column)
construction loans
corresponding to the line number on the FR Y-9C, HC-C, in
originated in domestic
which the outstanding balance is recorded, or in the case
offices (FR Y-9C, Schedule
of unused commitments, the line number in which the
HC-C, item 1.a(1)).
CRE Loan would be recorded if drawn.
2. Other construction loans
and all land development
Option 7 is a component of a broader FR Y-9C line.
and other land loans

Institutions that have adopted ASU 2016-13 should also refer to the specifications in the FR Y-9C for reporting this item.

Mandatory

Field
No.

Field Name;
(Technical
Field Name)

MDRM
(CRED)

Description

Allowable Values

Refer to the FR Y-9C instructions for definitions of
Schedule HC-C line item categories.

5

Committed
G074
Exposure Global
16

(CommittedBal
ance)

originated in domestic
offices (FR Y-9C, Schedule
HC-C, item 1.a(2)).
If the credit facility includes multiple loans, report the
3.
Loans secured by
integer code corresponding to the type of loan which
multifamily (5 or more)
accounts for the largest share of the credit facility
residential properties
committed balance.
originated in domestic
offices (FR Y-9C, Schedule
HC-C, item 1.d).
4. DO NOT USE.
5. Loans secured by other
nonfarm nonresidential
properties originated in
domestic offices (FR Y-9C,
Schedule HC-C, item 1.e(2)).
6. DO NOT USE.
7. Loans secured by CRE
originated by non- domestic
offices as reported within FR
Y-9C, Schedule HC-C, item 1,
excluding nonfarm
nonresidential, owner
occupied loans originated in
nondomestic offices.
Report the total commitment amount as the sum of loan
Rounded whole dollar amount,
Mandatory
and lease financing receivables recorded in FR Y-9C,
e.g.: 20000000
Schedule HC-C (reported in Field 3) and any unused
Supply numeric values without any
portion of the commitment recorded in Schedules HC-F,
HC-G, and HC-L. For facilities with multiple lenders, only non-numeric formatting (no dollar
sign, commas or decimal).
provide the reporting entity’s pro-rata commitment, net
of the above noted adjustments.
For commitments to issue a commitment, report the total
commitment amount approved and offered to the

16

Mandatory/ Optional

Institutions that have adopted ASU 2016-13 should also refer to the specifications in the FR Y-9C for reporting this item.

Field
No.

Field Name;
(Technical
Field Name)

MDRM
(CRED)

Description

Allowable Values

Mandatory/ Optional

borrower.
6

Cumulative
Charge-offs

G076

(CumulativeCh
argeoffs)

Report the cumulative net charge-offs associated with this Rounded whole dollar amount,
CRE loan on the reporting entity's books.
e.g.: 20000000
Cumulative net charge-offs are the amount reflected over Supply numeric values without any
the life of the credit facility.
non-numeric formatting (no dollar
sign, commas or decimal).
If cumulative charge-offs are greater than the current
commitment balance but less than the original
commitment, report the total cumulative charge-off
amount even though it exceeds the current commitment.
For disposed loans, report the cumulative charge-offs as
of the date of disposition.

7

Participation
Flag

6135

(Participation
Flag)

8

Lien Position
(LienPosition)

Mandatory

Indicate if the CRE Loan is participated or syndicated
among other financial institutions and if it is part of the
Shared National Credit Program.
For fronting exposures, report option1 ‘No’.

K450

Indicate using integer code if the mortgage is a first lien
on the property or a subordinate lien. For multiple
properties, report the lien on the predominant property.
The predominant property should be the one with the
highest collateral value. If no property predominates,
then report integer code for “Mixed Liens”. For loans

Should be ‘0’ (zero) if there is no
charge-off for the facility.
Should be ‘NA’ for loans held for
sale or accounted for under the fair
value option.
1. No
Mandatory
2. Yes, syndicate/participant in
syndication but does not meet
the definition of a Shared
National Credit
3. Yes, agent in syndication but
does not meet the definition of
a Shared National Credit sold
by reporting BHC or IHC or
SLHC
4. Yes, syndicate/participant in
Shared National Credit
5. Yes, agent in Shared National
Credit
1. First Lien
Mandatory
2. Subordinated Lien
3. Mixed Liens
4. DO NOT USE.
5. “B-Note”

Field
No.

Field Name;
(Technical
Field Name)

MDRM
(CRED)

Description

Allowable Values

Mandatory/ Optional

secured by a pledge of partnership interests, indicate a
subordinate lien position.
A “B-Note” is a structurally subordinated position secured
by a senior lien on a property.
9

Property Type K451
(PropertyType)

10

Origination
Date
(OriginationDa
te)

9912

1. Retail
2. Industrial (excluding
warehouse/distributio
n)
3. Hotel / Hospitality/Gaming
(including Resorts)
If the CRE Loan is secured by multiple property types and
4. Multi-family for Rent
no single one predominates, indicate integer code for
(including low income
"Mixed”.
housing)
5.
Homebuilders except condo
If the loan is secured by a property type which is not
6. Condo/Co-op
included in the above list, then indicate integer code for
7. Office (including medical
“Other" (e.g., self-storage, etc.).
office)
If the CRE Loan commitment covers ONLY the land and lot 8. Mixed
development phase, then report as "Land and Lot
9. Land and Lot
Development." If however, the CRE Loan commitment is
Development
for land development AND vertical construction, report it 10. Other
under the appropriate category (e.g. Homebuilders,
11. Healthcare (including
condo, office).
hospitals, assisted living, memory
care, and skilled nursing)
12. Warehouse/Distribution

Mandatory

Report the origination date. The origination date is the
contractual date of the credit agreement. (In most cases,
this is the date the commitment to lend becomes a legally
binding commitment). If there has been a major
modification to the loan such that the obligor executes a
new or amended and restated credit agreement, use the
revised contractual date of the credit agreement as the

Mandatory

If the CRE Loan is secured by multiple property types and
one predominates, indicate the predominant property
type. The predominant property should be the one with
the highest collateral value as of the last valuation date
(Field 43).

Must be in yyyy-mm-dd format,
e.g.:
2005-02-01
1999-12-14
Must be before or equal to the

Field
No.

Field Name;
(Technical
Field Name)

MDRM
(CRED)

Description

Allowable Values

Mandatory/ Optional

origination date. The following independent examples
period end date of the data.
would generally not result