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pdfFR Y– 9C
OMB Number 7100–0128
Avg. hrs. per response: 42.25
Expires March 31, 2011
DRAFT
Board of Governors of the Federal Reserve System
Consolidated Financial Statements for
Bank Holding Companies—FR Y-9C
Report at the close of business as of the last calendar day of the quarter
This Report is required by law: Section 5(c) of the Bank Holding Company Act (12 U.S.C. 1844) and Section 225.5(b) of
Regulation Y (12 CFR 225.5(b)).
This report form is to be filed by bank holding companies with total
consolidated assets of $500 million or more. In addition, bank
holding companies meeting certain criteria must file this report (FR
Y-9C) regardless of size. See page 1 of the general instructions for
NOTE: Each bank holding company's board of directors and senior
management are responsible for establishing and maintaining an
effective system of internal control, including controls over the Consolidated Financial Statements for Bank Holding Companies. The
Consolidated Financial Statements for Bank Holding Companies
are to be prepared in accordance with instructions provided by the
Federal Reserve System. The Consolidated Financial Statements
for Bank Holding Companies must be signed and attested by the
Chief Financial Officer (CFO) of the reporting bank holding company
(or by the individual performing this equivalent function).
further information. However, when such bank holding companies
own or control, or are owned or controlled by, other bank holding
companies, only the top-tier holding company must file this report
for the consolidated holding company organization. The Federal
Reserve may not conduct or sponsor, and an organization (or a
person) is not required to respond to, a collection of information
unless it displays a currently valid OMB control number.
Date of Report:
March 31, 2011
Month / Date / Year (BHCK 9999)
I, the undersigned CFO (or equivalent) of the named bank holding
company, attest that the Consolidated Financial Statements for Bank
Holding Companies (including the supporting schedules) for this
report date have been prepared in conformance with the instructions
issued by the Federal Reserve System and are true and correct to
the best of my knowledge and belief.
Printed Name of Chief Financial Officer (or Equivalent) (BHCK C490)
Legal Title of Bank Holding Company (TEXT 9010)
Signature of Chief Financial Officer (or Equivalent)
(Mailing Address of the Bank Holding Company) Street / P.O. Box (TEXT 9110)
Date of Signature (MM/DD/CCYY) (BHTX J196)
City (TEXT 9130)
State (TEXT 9200)
Zip Code (TEXT 9220)
Bank holding companies must maintain in their files a manually signed and attested printout of the data submitted.
Person to whom questions about this report should be directed:
Name / Title (BHTX 8901)
For Federal Reserve Bank Use Only
Area Code / Phone Number (BHTX 8902)
RSSD ID
C.I.
S.F.
FAX Number (BHTX 9116)
E-mail Address of Contact (BHTX 4086)
Public reporting burden for this information collection is estimated to vary from 5.0 to
1,250 hours per response, with an average of 42.25 hours per response, including
time to gather and maintain data in the required form and to review instructions and
complete the information collection. Comments regarding this burden estimate or
any other aspect of this information collection, including suggestions for reducing the
burden, may be sent to Secretary, Board of Governors of the Federal Reserve System,
Washington, D.C. 20551, and to the Office of Management and Budget, Paperwork
Reduction Project (7100–0128), Washington, D.C. 20503.
DRAFT
For Federal Reserve Bank Use Only
FR Y– 9C
Page 1
RSSD Number
S.F.
Report of Income for Bank Holding Companies
Report all Schedules of the Report of Income on a calendar year-to-date basis.
Schedule HI—Consolidated Income Statement
Dollar Amounts in Thousands
1. Interest income
a. Interest and fee income on loans:
(1) In domestic offices:
(a) Loans secured by 1–4 family residential properties .........................................................
(b) All other loans secured by real estate ..............................................................................
(c) All other loans ...................................................................................................................
(2) In foreign offices, Edge and Agreement subsidiaries, and IBFs .............................................
b. Income from lease financing receivables ......................................................................................
c. Interest income on balances due from depository institutions1 .....................................................
d. Interest and dividend income on securities:
(1) U.S. Treasury securities and U.S. government agency obligations (excluding
mortgage-backed securities)...................................................................................................
(2) Mortgage-backed securities ....................................................................................................
(3) All other securities...................................................................................................................
e. Interest income from trading assets ..............................................................................................
f. Interest income on federal funds sold and securities purchased under agreements
to resell ..........................................................................................................................................
g. Other interest income ....................................................................................................................
h. Total interest income (sum of items 1.a through 1.g) ....................................................................
2. Interest expense
a. Interest on deposits:
(1) In domestic offices:
(a) Time deposits of $100,000 or more ..................................................................................
(b) Time deposits of less than $100,000 ................................................................................
(c) Other deposits ..................................................................................................................
(2) In foreign offices, Edge and Agreement subsidiaries, and IBFs .............................................
b. Expense on federal funds purchased and securities sold under agreements to
repurchase ....................................................................................................................................
c. Interest on trading liabilities and other borrowed money (excluding subordinated
notes and debentures) ..................................................................................................................
d. Interest on subordinated notes and debentures and on mandatory convertible
securities .......................................................................................................................................
e. Other interest expense ..................................................................................................................
f. Total interest expense (sum of items 2.a through 2.e) ..................................................................
3. Net interest income (item 1.h minus item 2.f).....................................................................................
4. Provision for loan and lease losses (from Schedule HI-B, part II, item 5) ..........................................
5. Noninterest income:
a. Income from fiduciary activities .....................................................................................................
b. Service charges on deposit accounts in domestic offices .............................................................
c. Trading revenue2 ...........................................................................................................................
d. (1) Fees and commissions from securities brokerage ..................................................................
(2) Investment banking, advisory, and underwriting fees and commissions.................................
(3) Fees and commissions from annuity sales .............................................................................
(4) Underwriting income from insurance and reinsurance activities .............................................
(5) Income from other insurance activities....................................................................................
e. Venture capital revenue.................................................................................................................
f. Net servicing fees ..........................................................................................................................
g. Net securitization income ..............................................................................................................
BHCK
Bil
Mil
Thou
4435
4436
F821
4059
4065
4115
1.a.(1)(a)
1.a.(1)(b)
1.a.(1)(c)
1.a.(2)
1.b.
1.c.
B488
B489
4060
4069
1.d.(1)
1.d.(2)
1.d.(3)
1.e.
4020
4518
4107
1.f.
1.g.
1.h.
A517
A518
6761
4172
2.a.(1)(a)
2.a.(1)(b)
2.a.(1)(c)
2.a.(2)
4180
2.b.
4185
2.c.
4397
4398
4073
4074
4230
2.d.
2.e.
2.f.
3.
4.
4070
4483
A220
C886
C888
C887
C386
C387
B491
B492
B493
5.a.
5.b.
5.c.
5.d.(1)
5.d.(2)
5.d.(3)
5.d.(4)
5.d.(5)
5.e.
5.f.
5.g.
1. Includes interest income on time certificates of deposit not held for trading.
2. For bank holding companies required to complete Schedule HI, memoranda item 9, trading revenue reported in Schedule HI, item 5.c must equal
the sum of memoranda items 9.a through 9.e.
3/08
DRAFT
FR Y– 9C
Page 2
Schedule HI—Continued
Dollar Amounts in Thousands
5. h. Not applicable
i. Net gains (losses) on sales of loans and leases ...........................................................................
j. Net gains (losses) on sales of other real estate owned.................................................................
k. Net gains (losses) on sales of other assets (excluding securities) ................................................
l. Other noninterest income3 .............................................................................................................
m. Total noninterest income (sum of items 5.a through 5.l)................................................................
6. a. Realized gains (losses) on held-to-maturity securities ..................................................................
b. Realized gains (losses) on available-for-sale securities................................................................
7. Noninterest expense:
a. Salaries and employee benefits ....................................................................................................
b. Expenses of premises and fixed assets (net of rental income) (excluding salaries and
employee benefits and mortgage interest) ....................................................................................
c. (1) Goodwill impairment losses.....................................................................................................
(2) Amortization expense and impairment losses for other intangible assets...............................
d. Other noninterest expense4 ...........................................................................................................
e. Total noninterest expense (sum of items 7.a through 7.d) ............................................................
8. Income (loss) before income taxes and extraordinary items, and other adjustments
(sum of items 3, 5.m, 6.a, and 6.b minus items 4 and 7.e) ................................................................
9. Applicable income taxes (foreign and domestic)................................................................................
10. Income (loss) before extraordinary items and other adjustments (item 8
minus item 9)......................................................................................................................................
11. Extraordinary items and other adjustments, net of income taxes5 .....................................................
12. Net income (loss) attributable to bank holding company and noncontrolling
(minority) interests (sum of items 10 and 11) .....................................................................................
13. LESS: Net income (loss) attributable to noncontrolling (minority) interests (if net income, report
as a positive value; if net loss, report as a negative value) ................................................................
14. Net income (loss) attributable to bank holding company (item 12 minus item 13) .............................
BHCK
Bil
Mil
Thou
8560
8561
B496
B497
4079
3521
3196
5.i.
5.j.
5.k.
5.l.
5.m.
6.a.
6.b.
4135
7.a.
4217
C216
C232
4092
4093
7.b.
7.c.(1)
7.c.(2)
7.d.
7.e.
4301
4302
8.
9.
4300
4320
10.
11.
G104
12.
G103
4340
13.
14.
3. See Schedule HI, memoranda item 6.
4. See Schedule HI, memoranda item 7.
5. Describe on Schedule HI, memoranda item 8.
MEMORANDA
Dollar Amounts in Thousands
BHCK
Bil
Mil
Thou
1. Net interest income (item 3 above) on a fully taxable equivalent basis ............................................. 4519
M.1.
2. Net income before income taxes, extraordinary items, and other adjustments (Item 8 above) on
a fully taxable equivalent basis .......................................................................................................... 4592
3. Income on tax-exempt loans and leases to states and political subdivisions in the U.S. (included
in Schedule HI, items 1.a and 1.b, above) ......................................................................................... 4313
4. Income on tax-exempt securities issued by states and political subdivisions in the U.S. (included
in Schedule HI, item 1.d.(3), above)................................................................................................... 4507
M.2.
M.3.
M.4.
BHCK
5. Number of full-time equivalent employees at end of current period (round to nearest whole
number) .............................................................................................................................................. 4150
6. Other noninterest income (from Schedule HI, item 5.l, above) (only report amounts greater
than $25,000 that exceed 3% of Schedule HI, item 5.l):
a. Income and fees from the printing and sale of checks ..................................................................
b. Earnings on/increase in value of cash surrender value of life insurance ......................................
c. Income and fees from automated teller machines (ATMs) ............................................................
d. Rent and other income from other real estate owned ...................................................................
e. Safe deposit box rent ....................................................................................................................
f. Net change in the fair values of financial instruments accounted for under a fair
value option ...................................................................................................................................
BHCK
Number
M.5.
Bil
Mil
Thou
C013
C014
C016
4042
C015
M.6.a.
M.6.b.
M.6.c.
M.6.d.
M.6.e.
F229
M.6.f.
3/09
DRAFT
FR Y– 9C
Page 3
Schedule HI—Continued
MEMORANDA—Continued
Dollar Amounts in Thousands
BHCK
6. g. Bank card and credit card interchange fees .................................................................................. F555
h. Gains on bargain purchases ......................................................................................................... J447
Bil
Mil
Thou
M.6.g.
M.6.h.
i.
TEXT
8562
8562
M.6.i.
j.
TEXT
8563
8563
M.6.j.
k.
TEXT
8564
8564
M.6.k.
C017
0497
4136
C018
8403
4141
4146
F556
F557
F558
F559
M.7a.
M.7.b.
M.7.c.
M.7.d.
M.7.e.
M.7.f.
M.7.g.
M.7.h.
M.7.i.
M.7.j.
M.7.k.
l.
TEXT
8565
8565
M.7.l.
m.
TEXT
8566
8566
M.7.m.
n.
TEXT
8567
8567
M.7.n.
3571
M.8.a.(1)
M.8.a.(2)
3573
M.8.b.(1)
M.8.b.(2)
3575
M.8.c.(1)
M.8.c.(2)
8757
8758
8759
8760
F186
M.9.a.
M.9.b.
M.9.c.
M.9.d.
M.9.e.
7. Other noninterest expense (from Schedule HI, item 7.d, above) (only report amounts greater than
$25,000 that exceed 3% of the sum of Schedule HI, item 7.d):
a. Data processing expenses ............................................................................................................
b. Advertising and marketing expenses ............................................................................................
c. Directors' fees ...............................................................................................................................
d. Printing, stationery, and supplies...................................................................................................
e. Postage .........................................................................................................................................
f. Legal fees and expenses ..............................................................................................................
g. FDIC deposit insurance assessments ...........................................................................................
h. Accounting and auditing expenses................................................................................................
i. Consulting and advisory expenses................................................................................................
j. Automated teller machine (ATM) and interchange expenses........................................................
k. Telecommunications expenses .....................................................................................................
8. Extraordinary items and other adjustments (from Schedule HI, item 11)
(itemize all extraordinary items and other adjustments):
TEXT
3571
a. (1)
(2) Applicable income tax effect ...................................................
BHCK 3572
TEXT
3573
b. (1)
(2) Applicable income tax effect ...................................................
BHCK 3574
TEXT
3575
c. (1)
(2) Applicable income tax effect ...................................................
BHCK 3576
9. Trading revenue (from cash instruments and derivative instruments) (Sum of items 9.a
through 9.e must equal Schedule HI, item 5.c.)
Memorandum items 9.a through 9.e are to be completed by bank holding companies that
reported average trading assets (Schedule HC-K, item 4.a) of $2 million or more for any quarter
of the preceding calendar year:
a. Interest rate exposures..................................................................................................................
b. Foreign exchange exposures ........................................................................................................
c. Equity security and index exposures .............................................................................................
d. Commodity and other exposures ..................................................................................................
e. Credit exposures ...........................................................................................................................
12/09
DRAFT
FR Y– 9C
Page 4
Schedule HI—Continued
MEMORANDA—Continued
Dollar Amounts in Thousands
Memoranda items 9.f and 9.g are to be completed by bank holding companies with total assets
of $100 billion or more.1
9. f. Impact on trading revenue of changes in the creditworthiness of the bank holding
company's derivatives counterparties on the bank holding company's derivative assets
(included in Memorandum items 9.a through 9.e above) ........................................................
g. Impact on trading revenue of changes in the creditworthiness of the bank holding
company on the bank holding company's derivative liabilities (included in
Memorandum items 9.a through 9.e above) .............................................................................
10. Net gains (losses) recognized in earnings on credit derivatives that economically hedge credit
exposures held outside the trading account:
a. Net gains (losses) on credit derivatives held for trading................................................................
b. Net gains (losses) on credit derivatives held for purposes other than trading...............................
11. Credit losses on derivatives (see instructions) ...................................................................................
Memorandum item 12.a is to be completed by bank holding companies with $1 billion or
more in total assets.1
12. a. Income from the sale and servicing of mutual funds and annuities (in domestic offices)..............
b. (1) Premiums on insurance related to the extension of credit ......................................................
(2) All other insurance premiums .................................................................................................
c. Benefits, losses, and expenses from insurance-related activities .................................................
BHCK
Bil
Mil
Thou
K090
M.9.f.
K094
M.9.g.
C889
C890
A251
M.10.a.
M.10.b.
M.11.
8431
C242
C243
B983
M.12.a.
M.12.b.(1)
M.12.b.(2)
M.12.c.
BHCK
13. Does the reporting bank holding company have a Subchapter S election in effect for
federal income tax purposes for the current tax year? (Enter “1” for yes; enter “0” for no) ................................. A530
Dollar Amounts in Thousands
Memorandum item 14 is to be completed by bank holding companies that have elected to account for
assets and liabilities under a fair value option.
14. Net gains (losses) recognized in earnings on assets and liabilities that are reported at
fair value under a fair value option:
a. Net gains (losses) on assets .........................................................................................................
(1) Estimated net gains (losses) on loans attributable to changes in instrumentspecific credit risk....................................................................................................................
b. Net gains (losses) on liabilities ......................................................................................................
(1) Estimated net gains (losses) on liabilities attributable to changes in
instrument-specific credit risk..................................................................................................
15. Stock-based employee compensation expense (net of tax effects) calculated for all
awards under the fair value method ...................................................................................................
Memorandum item 16 is to be completed by bank holding companies that are required to
complete Schedule HC-C, Memorandum items 6.b and 6.c.
16. Noncash income from negative amortization on closed-end loans secured by 1–4 family
residential properties (included in Schedule HI, item 1.a.(1)(a)) ........................................................
17. Other-than-temporary impairment losses on held-to-maturity and available-for-sale debt
securities:
a. Total other-than-temporary impairment losses ..............................................................................
b. Portion of losses recognized in other comprehensive income (before income taxes) ..................
c. Net impairment losses recognized in earnings (included in Schedule HI, items 6.a and 6.b)
(Memorandum item 17.a minus Memorandum item 17.b) ............................................................
BHCK
Bil
Mil
M.13.
Thou
F551
M.14.a.
F552
F553
M.14.a.(1)
M.14.b.
F554
M.14.b.(1)
C409
M.15.
Year-to-date
BHCK
Bil
Mil
Thou
F228
M.16.
J319
J320
M.17.a.
M.17.b.
J321
M.17.c.
1. The asset size test is generally based on the total assets reported as of June 30, 2010.
3/11
DRAFT
FR Y– 9C
Page 5
Schedule HI-A—Changes in Bank Holding Company Equity Capital
Dollar Amounts in Thousands
BHCK
Bil
Mil
Thou
1. Total bank holding company equity capital most recently reported for the end of previous
calendar year (i.e., after adjustments from amended Reports of Income) ......................................... 3217
2. Cumulative effect of changes in accounting principles and corrections of material accounting
errors .................................................................................................................................................. B507
3. Balance end of previous calendar year as restated (sum of items 1 and 2) ...................................... B508
1.
2.
3.
bhct
4. Net income (loss) attributable to bank holding company (must equal Schedule HI, item 14). ........... 4340
5. Sale of perpetual preferred stock (excluding treasury stock transactions):
a. Sale of perpetual preferred stock, gross .......................................................................................
b. Conversion or retirement of perpetual preferred stock ..................................................................
6. Sale of common stock:
a. Sale of common stock, gross ........................................................................................................
b. Conversion or retirement of common stock...................................................................................
7. Sale of treasury stock.........................................................................................................................
8. LESS: Purchase of treasury stock .....................................................................................................
9. Changes incident to business combinations, net ...............................................................................
10. LESS: Cash dividends declared on preferred stock...........................................................................
11. LESS: Cash dividends declared on common stock ...........................................................................
12. Other comprehensive income1 ...........................................................................................................
13. Change in the offsetting debit to the liability for Employee Stock Ownership Plan (ESOP) debt
guaranteed by the bank holding company .........................................................................................
14. Other adjustments to equity capital (not included above) ..................................................................
15. Total bank holding company equity capital end of current period (sum of items 3, 4, 5, 6, 7, 9,
12, 13, and 14, less items 8, 10, and 11) (must equal item 27.a on Schedule HC ) ..........................
4.
BHCK
3577
3578
5.a.
5.b.
3579
3580
4782
4783
4356
4598
4460
B511
6.a.
6.b.
7.
8.
9.
10.
11.
12.
4591
3581
13.
14.
bhct
3210
15.
1. Includes changes in net unrealized holding gains (losses) on available-for-sale securities, changes in accumulated net gains (losses) on
cash flow hedges, foreign currency translation adjustments, and pension and other post retirement plan related changes other than net
periodic benefit cost.
6/10
DRAFT
FR Y– 9C
Page 6
Schedule HI-B—Charge-Offs and Recoveries on Loans and
Leases and Changes in Allowance for Loan and Lease Losses
(Column B)
Recoveries
(Column A)
Charge-offs1
Dollar Amounts in Thousands
I.
BHCK
Bil
Mil
Thou BHCK
Bil
Mil
Thou
Charge-offs and Recoveries on Loans and Leases
(Fully Consolidated)
1. Loans secured by real estate:
a. Construction, land development, and other land loans in domestic
offices:
(1) 1–4 family residential construction loans ........................................
(2) Other construction loans and all land development and other land
loans ...............................................................................................
b. Secured by farmland in domestic offices...............................................
c. Secured by 1–4 family residential properties in domestic offices:
(1) Revolving, open-end loans secured by 1–4 family residential
properties and extended under lines of credit .................................
(2) Closed-end loans secured by 1–4 family residential properties in
domestic offices:
(a) Secured by first liens ................................................................
(b) Secured by junior liens .............................................................
d. Secured by multifamily (5 or more) residential properties in
domestic offices.....................................................................................
e. Secured by nonfarm nonresidential properties in
domestic offices:
(1) Loans secured by owner-occupied nonfarm nonresidential
properties ........................................................................................
(2) Loans secured by other nonfarm nonresidential properties ............
f. In foreign offices ....................................................................................
2. Loans to depository institutions and acceptances of other banks:
a. To U.S. banks and other U.S. depository institutions ............................
b. To foreign banks ....................................................................................
3. Loans to finance agricultural production and other loans to farmers .........
4. Commercial and industrial loans:
a. To U.S. addressees (domicile) ..............................................................
b. To non-U.S. addressees (domicile) .......................................................
5. Loans to individuals for household, family, and other personal
expenditures:
a. Credit cards ...........................................................................................
b. Automobile loans ................................................................................
c. Other consumer loans (includes single payment, installment,
all student loans, and revolving credit plans other than
credit cards) .........................................................................................
6. Loans to foreign governments and official institutions ...............................
7. All other loans ............................................................................................
8. Lease financing receivables:
a. Leases to individuals for household, family, and other personal
expenditures ..........................................................................................
b. All other leases ......................................................................................
9. Total (sum of items 1 through 8).................................................................
C891
C892
1.a.(1)
C893
3584
C894
3585
1.a.(2)
1.b.
5411
5412
1.c.(1)
C234
C235
C217
C218
1.c.(2)(a)
1.c.(2)(b)
3588
3589
1.d.
C895
C897
B512
C896
C898
B513
1.e.(1)
1.e.(2)
1.f.
4653
4654
4655
4663
4664
4665
2.a.
2.b.
3.
4645
4646
4617
4618
4.a.
4.b.
B514
K129
B515
K133
5.a.
5.b.
K205
4643
4644
K206
4627
4628
5.c.
6.
7.
F185
C880
4635
F187
F188
4605
8.a.
8.b.
9.
1. Include write-downs arising from transfers to a held-for-sale account.
3/11
DRAFT
FR Y– 9C
Page 7
Schedule HI-B—Continued
MEMORANDA
(Column B)
Recoveries
(Column A)
Charge-offs1
Calendar year-to-date
Dollar Amounts in Thousands
BHCK
Bil
Mil
Thou BHCK
1. Loans to finance commercial real estate, construction, and land
5409
development activities (not secured by real estate) included in
Schedule HI-B, part I, items 4 and 7 above ...............................................
2. Loans secured by real estate to non-U.S. addressees (domicile)
(included in Schedule HI-B, part I, item 1, above)...................................... 4652
Bil
Mil
Thou
5410
M.1.
4662
M.2.
Memorandum item 3 is to be completed by (1) bank holding companies that, together with
affiliated institutions, have outstanding credit card receivables (as defined in the instructions)
that exceed $500 million as of the report date or (2) bank holding companies that on a
Calendar year-to-date
consolidated basis are credit card specialty holding companies (as defined in the instructions).
BHCK Bil
Mil
Thou
3. Uncollectible retail credit card fees and finance charges reversed against income
(i.e., not included in charge-offs against the allowance for loan and lease losses) ......................... C388
M.3.
Dollar Amounts in Thousands
BHCK
Bil
Mil
Thou
II. Changes in allowance for loan and lease losses
1. Balance most recently reported at end of previous year (i.e., after adjustments from amended
Reports of Income)........................................................................................................................... B522
1.
bhct
2. Recoveries (must equal Schedule HI-B, part I, item 9, column B, above) ....................................... 4605
BHCK
3. LESS: Charge-offs (must equal Schedule HI-B, part I, item 9, column A above less
Schedule HI-B, part II, item 4) .......................................................................................................... C079
4. Less: Write-downs arising from transfers of loans to a held-for-sale account ................................. 5523
2.
3.
4.
bhct
5. Provision for loan and lease losses (must equal Schedule HI, item 4) ............................................ 4230
5.
BHCK
6. Adjustments (see instructions for this schedule) .............................................................................. C233
bhct
7. Balance at end of current period (sum of items 1, 2, 5, and 6, less items 3 and 4) (must equal
Schedule HC, item 4.c) ................................................................................................................... 3123
6.
7.
1. Include write-downs arising from transfers to a held-for-sale account.
3/07
DRAFT
FR Y– 9C
Page 8
Schedule HI-B—Continued
MEMORANDA
Dollar Amounts in Thousands
BHCK
Bil
Mil
Thou
1. Allocated transfer risk reserve included in Schedule HI-B, part II, item 7........................................... C435
M.1.
Memoranda items 2 and 3 are to be completed by (1) bank holding companies that, together with
affiliated institutions, have outstanding credit card receivables (as defined in the instructions) that
exceed $500 million as of the report date or (2) bank holding companies that on a consolidated basis
are credit card specialty holding companies (as defined in the instructions).
2. Separate valuation allowance for uncollectible retail credit card fees and finance charges ............... C389
3. Amount of allowance for loan and lease losses attributable to retail credit card fees and finance
charges (included in Schedule HC, item 4.c and Schedule HI-B, part II, item 7) ............................... C390
Memorandum item 4 is to be completed by all bank holding companies.
4. Amount of allowance for post-acquisition losses on purchased impaired loans accounted for in
accordance with AICPA Statement of Position 03-3 (included in Schedule HI-B, part II, item 7,
above) ................................................................................................................................................ C781
M.2.
M.3.
M.4.
Notes to the Income Statement—Predecessor Financial Items
For bank holding companies involved in a business combination(s) during the quarter, provide on the lines below income statement
information for any acquired company(ies) with aggregrated assets of $10 billion or more or 5 percent of the reporting bank holding
company's total consolidated assets as of the previous quarter-end, whichever is less. Information should be reported year-to-date
of acquisition.
Dollar Amount in Thousands
BHBC
1. Total interest income ..........................................................................................................................
a. Interest income on loans and leases .............................................................................................
b. Interest income on investment securities ......................................................................................
2. Total interest expense ........................................................................................................................
a. Interest expense on deposits ........................................................................................................
3. Net interest income ............................................................................................................................
4. Provision for loan and lease losses....................................................................................................
5. Total noninterest income ....................................................................................................................
a. Income from fiduciary activities .....................................................................................................
b. Trading revenue ............................................................................................................................
c. Investment banking, advisory, brokerage, and underwriting fees and commissions.....................
d. Venture capital revenue.................................................................................................................
e. Net securitization income ..............................................................................................................
f. Insurance commissions and fees ..................................................................................................
6. Realized gains (losses) on held-to-maturity and available-for-sale securities ...................................
7. Total noninterest expense ..................................................................................................................
a. Salaries and employee benefits ....................................................................................................
b. Goodwill impairment losses...........................................................................................................
8. Income (loss) before taxes, extraordinary items, and other adjustments...........................................
9. Applicable income taxes ....................................................................................................................
10. Noncontrolling (minority) interest .......................................................................................................
11. Extraordinary items, net of applicable income taxes and noncontrolling (minority) interest...............
12. Net income (loss) ...............................................................................................................................
13. Cash dividends declared ....................................................................................................................
14. Net charge-offs...................................................................................................................................
15. Net interest income (item 3 above) on a fully taxable equivalent basis .............................................
4107
4094
4218
4073
4421
4074
4230
4079
4070
A220
B490
B491
B493
B494
4091
4093
4135
C216
4301
4302
4484
4320
4340
4475
6061
4519
Bil
Mil
Thou
1.
1.a.
1.b.
2.
2.a.
3.
4.
5.
5.a.
5.b.
5.c.
5.d.
5.e.
5.f.
6.
7.
7.a.
7.b.
8.
9.
10.
11.
12.
13.
14.
15.
3/07
FR Y– 9C
Page 9
DRAFT
Notes to the Income Statement—Other
Enter in the lines provided below any additional information on specific line items on the income statement or to its schedules that the bank
holding company wishes to explain, that has been separately disclosed in the bank holding company's quarterly reports to its shareholders,
in its press releases, or on its quarterly reports to the Securities and Exchange Commission (SEC). Exclude any transactions that have been
separately disclosed under the reporting requirements specified in memoranda items 6 through 8 to Schedule HI, the Consolidated Income
Statement.
Also include any transactions which previously would have appeared as footnotes to Schedules HI through HI-B.
Each additional piece of information disclosed should include the appropriate reference to schedule and item number, as well as a description
of the additional information and the dollar amount (in thousands of dollars) associated with that disclosure.
Example
A bank holding company has received $1.35 million of back interest on loans and leases that are currently in nonaccrual status. The holding
company's interest income for the quarter shows that increase which has been disclosed in the report to the stockholders and to the SEC.
Enter on the line item below the following information:
TEXT
0000
BHCK
Bil
Mil
Thou
1
350
Mil
Thou
Sch. HI, item 1.a(1), Recognition of interest payments on
nonaccrual loans to XYZ country
0000
Notes to the Income Statement—Other
TEXT
1.
5351
2.
5352
3.
5353
4.
5354
5.
5355
6.
B042
7.
B043
8.
B044
9.
B045
10.
B046
Dollar Amounts in Thousands
BHCK
Bil
5351
1.
5352
2.
5353
3.
5354
4.
5355
5.
B042
6.
B043
7.
B044
8.
B045
9.
B046
10.
3/11
DRAFT
FR Y– 9C
Page 10
Notes to the Income Statement—Other, Continued
TEXT
Dollar Amounts in Thousands
BHCK
Bil
Mil
Thou
11. B047
B047
11.
B048
12.
B049
13.
B050
14.
B051
15.
B052
16.
B053
17.
B054
18.
B055
19.
B056
20.
12. B048
13. B049
14. B050
15. B051
16. B052
17. B053
18. B054
19. B055
20. B056
3/03
Name of Bank Holding Company
DRAFT
For Federal Reserve Bank Use Only
FR Y– 9C
Page 11
C.I.
Consolidated Financial Statements for Bank Holding Companies
Report at the close of business
Schedule HC—Consolidated Balance Sheet
Dollar Amounts in Thousands
ASSETS
1. Cash and balances due from depository institutions:
a. Noninterest-bearing balances and currency and coin1 ..................................................................
2
b. Interest-bearing balances:
(1) In U.S. offices..........................................................................................................................
(2) In foreign offices, Edge and Agreement subsidiaries, and IBFs .............................................
2. Securities:
a. Held-to-maturity securities (from Schedule HC-B, column A) .......................................................
b. Available-for-sale securities (from Schedule HC-B, column D) .....................................................
3. Federal funds sold and securities purchased under agreements to resell:
a. Federal funds sold in domestic offices ................................................................................. BHDM
3
b. Securities purchased under agreements to resell ............................................................... BHCK
4. Loans and lease financing receivables:
a. Loans and leases held for sale......................................................................................................
b. Loans and leases, net of unearned income ............................................ B528
c. LESS: Allowance for loan and lease losses ............................................ 3123
d. Loans and leases, net of unearned income and allowance for loan and lease losses
(item 4.b minus 4.c) .......................................................................................................................
5. Trading assets (from Schedule HC-D) ...............................................................................................
6. Premises and fixed assets (including capitalized leases) ..................................................................
7. Other real estate owned (from Schedule HC-M) ................................................................................
8. Investments in unconsolidated subsidiaries and associated companies ...........................................
9. Direct and indirect investments in real estate ventures......................................................................
10. Intangible assets:
a. Goodwill.........................................................................................................................................
b. Other intangible assets (from Schedule HC-M).............................................................................
11. Other assets (from Schedule HC-F)...................................................................................................
12. Total assets (sum of items 1 through 11) ...........................................................................................
BHCK
Bil
Mil
Thou
0081
1.a.
0395
0397
1.b.(1)
1.b.(2)
1754
1773
2.a.
2.b.
B987
B989
3.a.
3.b.
5369
4.a.
4.b.
4.c.
B529
3545
2145
2150
2130
3656
4.d.
5.
6.
7.
8.
9.
3163
0426
2160
2170
10.a.
10.b.
11.
12.
1. Includes cash items in process of collection and unposted debits.
2. Includes time certificates of deposit not held for trading.
3. Includes all securities resale agreements in domestic and foreign offices, regardless of maturity.
6/09
DRAFT
FR Y– 9C
Page 12
Schedule HC—Continued
Dollar Amounts in Thousands
BHDM
Bil
Mil
Thou
LIABILITIES
13. Deposits:
a. In domestic offices (from Schedule HC-E):
(1) Noninterest-bearing1 ............................................................................................................... 6631
(2) Interest-bearing ....................................................................................................................... 6636
13.a.(1)
13.a.(2)
BHFN
b. In foreign offices, Edge and Agreement subsidiaries, and IBFs:
(1) Noninterest-bearing ................................................................................................................ 6631
(2) Interest-bearing ....................................................................................................................... 6636
13.b.(1)
13.b.(2)
BHDM
Bil
Mil
Thou
14. Federal funds purchased and securities sold under agreements to repurchase:
a. Federal funds purchased in domestic offices2 ............................................................................... B993
14.a.
BHCK
b. Securities sold under agreements to repurchase3.........................................................................
15. Trading liabilities (from Schedule HC-D) ............................................................................................
16. Other borrowed money (includes mortgage indebtedness and obligations under capitalized
leases) (from Schedule HC-M)...........................................................................................................
17. Not applicable
18. Not applicable
19. a. Subordinated notes and debentures4 ............................................................................................
b. Subordinated notes payable to unconsolidated trusts issuing trust preferred securities,
and trust preferred securities issued by consolidated special purpose entities ............................
20. Other liabilities (from Schedule HC-G) ...............................................................................................
21. Total liabilities (sum of items 13 through 20) ......................................................................................
22. Not applicable
EQUITY CAPITAL
Bank Holding Company Equity Capital
23. Perpetual preferred stock and related surplus ...................................................................................
24. Common stock (par value) .................................................................................................................
25. Surplus (exclude all surplus related to preferred stock) .....................................................................
26. a. Retained earnings .........................................................................................................................
b. Accumulated other comprehensive income5 .................................................................................
c. Other equity capital components6..................................................................................................
27. a. Total bank holding company equity capital (sum of items 23 through 26.c) ..................................
b. Noncontrolling (minority) interests in consolidated subsidiaries ....................................................
28. Total equity capital (sum of items 27.a and 27.b) ...............................................................................
29. Total liabilities and equity capital (sum of items 21 and 28) ...............................................................
B995
3548
14.b.
15.
3190
16.
4062
19.a.
C699
2750
2948
19.b.
20.
21.
3283
3230
3240
3247
B530
A130
3210
3000
G105
3300
23.
24.
25.
26.a.
26.b.
26.c.
27.a.
27.b.
28.
29.
1.
2.
3.
4.
5.
Includes total demand deposits and noninterest-bearing time and savings deposits.
Report overnight Federal Home Loan Bank advances in Schedule HC, item 16, "Other borrowed money."
Includes all securities repurchase agreements in domestic and foreign offices regardless of maturity.
Includes limited-life preferred stock and related surplus.
Includes net unrealized holding gains (losses) on available-for-sale securities, accumulated net gains (losses) on cash flow hedges,
cumulative foreign currency translation adjustments, and minimum pension liability adjustments.
6. Includes treasury stock and unearned Employee Stock Ownership Plan shares.
3/09
DRAFT
FR Y– 9C
Page 13
Schedule HC—Continued
MEMORANDA (to be completed annually by bank holding companies for the December 31 report date)
BHCK
1. Has the bank holding company engaged in a full-scope independent external audit at any time during the
calendar year? (Enter “1” for yes, enter “0” for no) ................................................................................................ C884
2. If response to Memoranda item 1 is yes, indicate below the name and address of the bank holding
company's independent external auditing firm (see instructions), and the name and e-mail address of the
auditing firm's engagement partner.7
M.1.
b.
a.
(1) Name of External Auditing Firm (TEXT C703)
(1) Name of Engagement Partner (TEXT C704)
(2) City (TEXT C708)
(2) E-mail Address (TEXT C705)
(3) State Abbrev. (TEXT C714)
(4) Zip Code (TEXT C715)
7. The Federal Reserve regards information submitted in response to Memorandum item 2.b as confidential.
3/09
DRAFT
Schedule HC-B—Securities
FR Y–9C
Page 14
Held-to-Maturity
(Column A)
(Column B)
Amortized Cost
Fair Value
Available-for-Sale
(Column C)
(Column D)
Amortized Cost
Fair Value
Dollar Amounts in Thousands
BHCK
1. U.S. Treasury securities ........................................................................
2. U.S. government agency obligations
(exclude mortgage-backed securities):
a. Issued by U.S. government agencies1 .............................................
b. Issued by U.S. government-sponsored agencies2 ...........................
3. Securities issued by states and political subdivisions in the U.S. .........
4. Mortgage-backed securities (MBS)
a. Residential pass-through securities:
(1) Guaranteed by GNMA ................................................................
(2) Issued by FNMA and FHLMC .....................................................
(3) Other pass-through securities.....................................................
b. Other residential mortgage-backed securities (include CMOs,
REMICs, and stripped MBS):
(1) Issued or guaranteed by FNMA, FHLMC, or GNMA...................
(2) Collateralized by MBS issued or guaranteed by FNMA,
FHLMC, or GNMA.......................................................................
(3) All other residential mortgage-backed securities ........................
c. Commercial MBS:
(1) Commercial pass-through securities:
(a) Issued or guaranteed by FNMA, FHLMC, or GNMA ........
(b) Other pass-through securities..........................................
(2) Other commercial MBS:
(a) Issued or guaranteed by FNMA, FHLMC, or GNMA ........
(b) All other commercial MBS ................................................
5. Asset-backed securities and structured financial products:
a. Asset-backed Securities (ABS) ........................................................
b. Structured financial products:
(1) Cash ...........................................................................................
(2) Synthetic .....................................................................................
(3) Hybrid .........................................................................................
6. Other debt securities:
a. Other domestic debt securities .........................................................
b. Foreign debt securities .....................................................................
0211
0213
1286
1287
1.
1289
1294
8496
1290
1295
8497
1291
1297
8498
1293
1298
8499
2.a.
2.b.
3.
G300
G304
G308
G301
G305
G309
G302
G306
G310
G303
G307
G311
4.a.(1)
4.a.(2)
4.a.(3)
G312
G313
G314
G315
4.b.(1)
G316
G320
G317
G321
G318
G322
G319
G323
4.b.(2)
4.b.(3)
K142
K146
K143
K147
K144
K148
K145
K149
4.c.(1)(a)
4.c.(1)(b)
K150
K154
K151
K155
K152
K156
K153
K157
4.c.(2)(a)
4.c.(2)(b)
C026
C988
C989
C027
5.a.
G336
G340
G344
G337
G341
G345
G338
G342
G346
G339
G343
G347
5.b.(1)
5.b.(2)
5.b.(3)
1737
1742
1738
1743
1739
1744
1741
1746
6.a.
6.b
Bil
Mil
Thou BHCK
Bil
Mil
Thou BHCK
Bil
Mil
Thou BHCK
Bil
Mil
Thou
1. Includes Small Business Administration "Guaranteed Loan Pool Certificates," U.S. Maritime Administration obligations, and Export–Import Bank participation certificates.
2. Includes obligations (other than mortgage-backed securities) issued by the Farm Credit System, the Federal Home Loan Bank System, the Federal Home Loan Mortgage Corporation,
the Federal National Mortgage Association, the Financing Corporation, Resolution Funding Corporation, the Student Loan Marketing Association, and the Tennessee Valley Authority.
3/11
DRAFT
Schedule HC-B—Continued
FR Y– 9C
Page 15
Held-to-Maturity
(Column A)
(Column B)
Amortized Cost
Fair Value
Dollar Amounts in Thousands
BHCK
Bil
Mil
Thou BHCK
7. Investments in mutual funds and other equity securities with
readily determinable fair values ............................................................
8. Total (sum of 1 through 7) (total of column A must equal
bhct
Schedule HC, item 2.a) (total of column D must equal
Schedule HC, item 2.b) ......................................................................... 1754
Bil
Mil
1771
Available-for-Sale
(Column C)
(Column D)
Amortized Cost
Fair Value
Thou BHCK
Bil
Mil
Thou BHCK
Bil
Mil
Thou
A510
A511
7.
1772
bhct
1773
8.
MEMORANDA
Dollar Amounts in Thousands
BHCK
1. Pledged securities ...................................................................................................................................................................................................
2. Remaining maturity or next repricing date of debt securities2,3 (Schedule HC-B, items 1 through 6.b in columns A and D above):
a. 1 year and less ....................................................................................................................................................................................................
b. Over 1 year to 5 years .........................................................................................................................................................................................
c. Over 5 years ........................................................................................................................................................................................................
3. Amortized cost of held-to-maturity securities sold or transferred to available-for-sale or trading securities during the calendar
year-to-date (report the amortized cost at date of sale or transfer)..........................................................................................................................
4. Structured notes (included in the held-to-maturity and available-for-sale accounts in Schedule HC-B, items 2, 3, 5, and 6):
a. Amortized cost .....................................................................................................................................................................................................
b. Fair value .............................................................................................................................................................................................................
0416
M.1.
0383
0384
0387
M.2.a.
M.2.b.
M.2.c.
1778
M.3.
8782
8783
M.4.a.
M.4.b.
1
Held-to-Maturity
(Column B)
(Column A)
Fair Value
Amortized Cost
Dollar Amounts in Thousands
BHCK
Memorandum item 5 is to be completed by bank holding companies
with total assets over $1 billion or with foreign offices.4
5. Asset-backed securities (ABS) (sum of Memorandum
items 5.a through 5.f must equal Schedule HC-B, item 5.a):
a. Credit card receivables.....................................................................
b. Home equity lines .............................................................................
c. Automobile loans ..............................................................................
d. Other consumer loans ......................................................................
B838
B842
B846
B850
1.
2.
3.
4.
Bil
Mil
Thou BHCK
Includes held-to-maturity securities at amortized cost and available-for-sale securities at fair value.
Exclude investments in mutual funds and other equity securities with readily determinable fair values.
Report fixed rate debt securities by remaining maturity and floating debt securities by next repricing date.
The $1 billion asset size test is generally based on the total assets reported as of June 30, 2010.
B839
B843
B847
B851
Bil
Mil
Bil
Mil
Thou
Available-for-Sale
(Column D)
(Column C)
Fair Value
Amortized Cost
Thou BHCK
B840
B844
B848
B852
Bil
Mil
Thou BHCK
B841
B845
B849
B853
Bil
Mil
Thou
M.5.a.
M.5.b.
M.5.c.
M.5.d.
6/09
DRAFT
Schedule HC-B—Continued
FR Y– 9C
Page 16
MEMORANDA—Continued
Held-to-Maturity
(Column B)
(Column A)
Fair Value
Amortized Cost
Dollar Amounts in Thousands
BHCK
5. e. Commercial and industrial loans ...................................................... B854
f. Other ................................................................................................ B858
6. Structured financial products by underlying collateral or reference
assets (for each column, sum of Memorandum items 6.a through 6.g
must equal Schedule HC-B, sum of items 5.b.(1) through (3)):
a. Trust preferred securities issued by financial institutions .................
b. Trust preferred securities issued by real estate investment trusts ..
c. Corporate and similar loans ............................................................
d. 1–4 family residential MBS issued or guaranteed by U.S.
government-sponsored enterprises (GSEs) ....................................
e. 1–4 family residential MBS not issued or guaranteed by GSEs ......
f. Diversified (mixed) pools of structured financial products ...............
g. Other collateral or reference assets ................................................
Bil
Mil
Thou BHCK
Bil
Mil
Available-for-Sale
(Column D)
(Column C)
Fair Value
Amortized Cost
Thou BHCK
Bil
Mil
Thou BHCK
Bil
Mil
Thou
B855
B859
B856
B860
B857
B861
M.5.e.
M.5.f.
G348
G352
G356
G349
G353
G357
G350
G354
G358
G351
G355
G359
M.6.a.
M.6.b.
M.6.c.
G360
G364
G368
G372
G361
G365
G369
G373
G362
G366
G370
G374
G363
G367
G371
G375
M.6.d.
M.6.e.
M.6.f.
M.6.g.
6/09
DRAFT
FR Y– 9C
Page 17
Schedule HC-C—Loans and Lease Financing Receivables
Do not deduct the allowance for loan and lease losses from amounts reported in this schedule. Report (1) loans and leases held
for sale at the lower of cost or fair value, (2) loans and leases held for investment, net of unearned income, and (3) loans and
leases accounted for at fair value under a fair value option. Exclude assets held for trading and commercial paper.
(Column A)
Consolidated
Dollar Amounts in Thousands BHCK
1. Loans secured by real estate ....................................................................... 1410
a. Construction, land development, and other land loans:
(1) 1–4 family residential construction loans ..........................................
(2) Other construction loans and all land development and other
land loans..........................................................................................
Bil
Mil
(Column B)
In Domestic Offices
Thou BHDM
Bil
Mil
Thou
1.
BHCK
F158
1.a.(1)
F159
1.a.(2)
BHDM
b. Secured by farmland ...............................................................................
c. Secured by 1–4 family residential properties:
(1) Revolving, open-end loans secured by 1–4 family residential
properties and extended under lines of credit ...................................
(2) Closed-end loans secured by 1–4 family residential properties:
(a) Secured by first liens ..................................................................
(b) Secured by junior liens ...............................................................
d. Secured by multifamily (5 or more) residential properties .......................
e. Secured by nonfarm nonresidential properties:
(1) Loans secured by owner-occupied nonfarm nonresidential
properties ..........................................................................................
(2) Loans secured by other nonfarm nonresidential properties ..............
1420
1.b.
1797
1.c.(1)
5367
5368
1460
1.c.(2)(a)
1.c.(2)(b)
1.d.
BHCK
F160
F161
1.e.(1)
1.e.(2)
BHDM
2. Loans to depository institutions and acceptances of other banks ................
a. To U.S. banks and other U.S. depository institutions ..............................
b. To foreign banks ......................................................................................
3. Loans to finance agricultural production and other loans to farmers ...........
4. Commercial and industrial loans ..................................................................
a. To U.S. addressees (domicile) ................................................................
b. To non-U.S. addressees (domicile) .........................................................
5. Not applicable
6. Loans to individuals for household, family, and other personal
expenditures (i.e., consumer loans) (includes purchased paper) ................
a. Credit cards ............................................................................................
b. Other revolving credit plans.....................................................................
c. Automobile loans ..................................................................................
d. Other consumer loans (includes single payment, installment, and
all student loans) ...................................................................................
7. Loans to foreign governments and official institutions (including foreign
central banks)...............................................................................................
8. Not applicable
9. Loans to nondepository financial institutions and other loans:
a. Loans to nondepository financial institutions ...........................................
b. Other loans
(1) Loans for purchasing or carrying securities (secured or
unsecured) ........................................................................................
(2) All other loans (exclude consumer loans) .........................................
10. Lease financing receivables (net of unearned income)................................
a. Leases to individuals for household, family, and other personal
expenditures (i.e., consumer leases) ......................................................
b. All other leases ........................................................................................
11. LESS: Any unearned income on loans reflected in items 1–9 above ..........
12. Total (sum of items 1 through 10 minus item 11) (total of column A must
equal Schedule HC, sum of items 4.a and 4.b)............................................
1288
1292
1296
1590
1590
1766
1763
1764
1975
2.
2.a.
2.b.
3.
4.
4.a.
4.b.
B538
B539
K137
6.
6.a.
6.b.
6.c.
K207
6.d.
2081
2081
7.
J454
J454
9.a.
1545
J451
1545
J451
2165
9.b.(1)
9.b.(2)
10.
F162
F163
2123
2123
10.a.
10.b.
11.
2122
2122
12.
3/11
DRAFT
FR Y– 9C
Page 18
Schedule HC-C—Continued
MEMORANDA
Dollar Amounts in Thousands
1. Loans restructured in troubled debt restructurings that are in compliance with their
modified terms (included in Schedule HC-C, and not reported as past due or nonaccrual in
Schedule HC-N, Memorandum item 1):
a. Construction, land development, and other land loans in domestic offices:
(1) 1–4 family residential construction loans ...........................................................................
(2) All other construction loans and all land development and other land loans .................
b. Loans secured by 1–4 family residential properties in domestic offices ...............................
c. Secured by multifamily (5 or more) residential properties in domestic offices .....................
d. Secured by nonfarm nonresidential properties in domestic offices:
(1) Loans secured by owner-occupied nonfarm nonresidential properties ..........................
(2) Loans secured by other nonfarm nonresidential properties .............................................
e. Commercial and industrial loans:
(1) To U.S. addressees (domicile) ........................................................ K163
(2) To non-U.S. addressees (domicile) ................................................ K164
f. All other loans (include loans to individuals for household, family, and other personal
expenditures) ................................................................................................................................
BHDM
Bil
Mil
Thou
K158
K159
F576
K160
M.1.a.(1)
M.1.a.(2)
M.1.b.
M.1.c.
K161
K162
M.1.d.(1)
M.1.c.(2)
BHCK
M.1.e.(1)
M.1.e.(2)
K165
Itemize loan categories included in Memorandum item 1.f, above that
exceed 10% of total loans restructured in troubled debt restructurings that are in
BHDM
compliance with their modified terms (sum of Memorandum items 1.a through 1.f):
(1) Loans secured by farmland in domestic offices................................................................. K166
M.1.f.
M.1.f.(1)
BHCK
K167
K168
M.1.f.(2)
M.1.f.(3)
K098
K203
M.1.f.(4)(a)
M.1.f.(4)(b)
K204
K212
K267
M.1.f.(4)(c)
M.1.f.(5)
M.1.f.(6)
2746
M.2.
B837
M.3.
Memorandum item 4 is to be completed by (1) bank holding companies that, together with
affiliated institutions, have outstanding credit card receivables (as defined in the instructions)
that exceed $500 million as of the report date or (2) bank holding companies that on a
"consolidated basis are credit card specialty holding companies (as defined in the instructions)
4. Outstanding credit card fees and finance charges (included in Schedule HC-C, item 6.a,
column A) ........................................................................................................................................... C391
M.4.
(2) Loans to depository institutions and acceptances of other banks ..................................
(3) Loans to finance agricultural production and other loans to farmers..............................
(4) Loans to individuals for household, family, and other personal expenditures:
(a) Credit cards......................................................................................................................
(b) Automobile loans ............................................................................................................
(c) Other consumer loans (includes single payment, installment, all student loans,
and revolving credit plans other than credit cards) .....................................................
(5) Loans to foreign governments and official institutions .....................................................
(6) Other loans1 ............................................................................................................................
2. Loans to finance commercial real estate, construction, and land development activities (not
secured by real estate) included in Schedule HC-C, items 4 and 9.b.(2), column A, above ............
3. Loans secured by real estate to non-U.S. addressees (domicile) (included in Schedule HC-C,
item 1, column A) ................................................................................................................................
Memorandum item 5 is to be completed by all bank holding companies.
5. Purchased impaired loans held for investment accounted for in accordance with AICPA
Statement of Position 03-3 (exclude loans held for sale):
a. Outstanding balance ...................................................................................................................... C779
b. Carrying amount included in Schedule HC-C, items 1 through 9 ................................................... C780
6. Closed-end loans with negative amortization features secured by 1–4 family residential
properties in domestic offices:
a. Total carrying amount of closed-end loans with negative amortization features secured
by 1–4 family residential properties (included in Schedule HC-C, items 1.c.(2)(a) and (b))........... F230
1. Includes "Obligations (other than securities and leases) of states and political subdivisions in the U.S.," "Loans to nondepository
financial institutions and other loans," and loans secured by real estate in foreign offices.
M.5.a.
M.5.b.
M.6.a.
3/11
DRAFT
FR Y– 9C
Page 19
Schedule HC-C—Continued
MEMORANDA—Continued
Dollar Amounts in Thousands
BHCK
Bil
Mil
Thou
Memorandum items 6.b and 6.c are to be completed by bank holding companies that had
closed-end loans with negative amortization features secured by 1–4 family residential
properties (as reported in Schedule HC-C, Memorandum item 6.a) as of December 31, 2010,
that exceeded the lesser of $100 million or 5 percent of total loans and leases, net of unearned
income, in domestic offices (as reported in Schedule HC-C, item 12, column B).
6. b. Total maximum remaining amount of negative amortization contractually permitted on
closed-end loans secured by 1–4 family residential properties .................................................... F231
c. Total amount of negative amortization on closed-end loans secured by 1–4 family residential
properties included in the carrying amount reported in Memorandum item 6.a above ................. F232
7.–8.Not applicable.
BHDM
9. Loans secured by 1–4 family residential properties in domestic offices in process of foreclosure
(included in Schedule HC-C, items 1.c.(1), 1.c.(2)(a), and 1.c.(2)(b))................................................ F577
(Column A)
Consolidated
Dollar Amounts in Thousands
Memorandum items 10 and 11 are to be completed by bank holding
companies that have elected to measure loans included in
Schedule HC-C, items 1 through 9, at fair value under a fair value option.
10. Loans measured at fair value:
a. Loans secured by real estate ..................................................................
(1) Construction, land development, and other land loans .....................
(2) Secured by farmland (including farm residential and other
improvements) ..................................................................................
(3) Secured by 1–4 family residential properties:
(a) Revolving, open-end loans secured by 1–4 family
residential properties and extended under lines of credit ...........
(b) Closed-end loans secured by 1–4 family residential
properties:
(i) Secured by first liens ............................................................
(ii) Secured by junior liens .........................................................
(4) Secured by multifamily (5 or more) residential properties.................
(5) Secured by nonfarm nonresidential properties .................................
b. Commercial and industrial loans .............................................................
c. Loans to individuals for household, family, and other personal
expenditures (i.e., consumer loans) (includes purchased paper):
(1) Credit cards.......................................................................................
(2) Other revolving credit plans ..............................................................
(3) Automobile loans ............................................................................
(4) Other consumer loans (includes single payment, installment,
and all student loans) .....................................................................
d. Other loans .............................................................................................
BHCK
Bil
Mil
M.6.b.
M.6.c
M.9.
(Column B)
Domestic Offices
Thou BHDM
F608
Bil
Mil
Thou
F578
M.10.a.
M.10.a.(1)
F579
M.10.a.(2)
F580
M.10.a.(3)(a)
F585
F581
F582
F583
F584
F585
M.10.a.(3)(b)(i)
M.10.a.(3)(b)(ii)
M.10.a.(4)
M.10.a.(5)
M.10.b.
F586
F587
K196
F586
F587
K196
M.10.c.(1)
M.10.c.(2)
M.10.c.(3)
K208
F589
K208
F589
M.10.c.(4)
M.10.d.
3/11
DRAFT
FR Y– 9C
Page 20
Schedule HC-C—Continued
MEMORANDA—Continued
(Column B)
Domestic Offices
(Column A)
Consolidated
Dollar Amounts in Thousands
11. Unpaid principal balances of loans measured at fair value (reported in
memorandum item 10):
a. Loans secured by real estate ...............................................................
(1) Construction, land development, and other land loans ..................
(2) Secured by farmland (including farm residential and other
improvements) ...............................................................................
(3) Secured by 1–4 family residential properties:
(a) Revolving, open-end loans secured by 1–4 family
residential properties and extended under lines of credit ........
(b) Closed-end loans secured by 1–4 family residential
properties:
(i) Secured by first liens .........................................................
(ii) Secured by junior liens ......................................................
(4) Secured by multifamily (5 or more) residential properties..............
(5) Secured by nonfarm nonresidential properties ..............................
b. Commercial and industrial loans ..........................................................
c. Loans to individuals for household, family, and other personal
expenditures (i.e., consumer loans) (includes purchased paper):
(1) Credit cards....................................................................................
(2) Other revolving credit plans ...........................................................
(3) Automobile loans .........................................................................
(4) Other consumer loans (includes single payment, installment,
and all student loans) ..................................................................
d. Other loans ..........................................................................................
(Column A)
Fair value of acquired
loans and leases at
acquisition date
Dollar Amounts in Thousands
12. Loans (not subject to the requirements of
AICPA Statement of Position 03-3) and leases
held for investment that are acquired in
business combinations with acquisition dates
in the current calendar year:
a. Loans secured by real estate ........................
b. Commercial and industrial loans ....................
c. Loans to individuals for household, family,
and other personal expenditures ...................
d. All other loans and all leases .........................
BHCK
Bil
Mil
BHCK
Bil
Mil
Thou BHDM
Bil
Mil
Thou
F609
F590
M.11.a.
M.11.a.(1)
F591
M.11.a.(2)
F592
M.11.a.(3)(a)
F597
F593
F594
F595
F596
F597
M.11.a.(3)(b)(i)
M.11.a.(3)(b)(ii)
M.11.a.(4)
M.11.a.(5)
M.11.b.
F598
F599
K195
F598
F599
K195
M.11.c.(1)
M.11.c.(2)
M.11.c.(3)
K209
F601
K209
F601
M.11.c.(4)
M.11.d.
(Column B)
Gross contractual
amounts receivable at
acquisition
Thou BHCK
Bil
Mil
(Column C)
Best estimate at
acquisition date of
contractual cash flows
not expected to be
collected
Thou BHCK
Bil
Mil
Thou
G091
G094
G092
G095
G093
G096
M.12.a.
M.12.b.
G097
G100
G098
G101
G099
G102
M.12.c.
M.12.d.
Dollar Amounts in Thousands
BHCK
13. Not applicable
14. Pledged loans and leases ................................................................................................................ G378
Bil
Mil
Thou
M.14.
3/11
DRAFT
FR Y– 9C
Page 21
Schedule HC-D—Trading Assets and Liabilities
Schedule HC-D is to be completed by bank holding companies that reported average trading assets
(Schedule HC-K, item 4.a) of $2 million or more in any of the four preceding quarters.
(Column A)
Consolidated
Dollar Amounts in Thousands
ASSETS
1. U.S. Treasury securities ..............................................................................
2. U.S. government agency obligations (exclude mortgage-backed
securities)
............................................................................................
3. Securities issued by states and political subdivisions in the U.S. ...............
4. Mortgage-backed securities (MBS):
a. Residential pass-through securities issued or guaranteed by FNMA,
FHLMC, or GNMA ..................................................................................
b. Other residential mortgage-backed securities issued or
guaranteed by FNMA, FHLMC, or GNMA (include CMOs, REMICs,
and stripped MBS)..................................................................................
c. All other residential mortgage-backed securities....................................
d. Commercial MBS issued or guaranteed by FNMA, FHLMC,
or GNMA ............................................................................................
e. All other commercial MBS ...................................................................
5. Other debt securities
a. Structured financial products:
(1) Cash ............................................................................................
(2) Synthetic ..........................................................................................
(3) Hybrid ............................................................................................
b. All other debt securities ..........................................................................
6. Loans:
a. Loans secured by real estate .................................................................
(1) Construction, land development, and other land loans ....................
(2) Secured by farmland (including farm residential and other
improvements) .................................................................................
(3) Secured by 1–4 family residential properties:
(a) Revolving, open-end loans secured by 1–4 family
residential properties and extended under lines of credit ..........
(b) Closed-end loans secured by 1–4 family residential properties:
(i) Secured by first liens ...........................................................
(ii) Secured by junior liens ........................................................
(4) Secured by multifamily (5 or more) residential properties................
(5) Secured by nonfarm nonresidential properties ................................
b. Commercial and industrial loans ............................................................
c. Loans to individuals for household, family, and other personal
expenditures (i.e., consumer loans) (includes purchased paper):
(1) Credit cards......................................................................................
(2) Other revolving credit plans .............................................................
(3) Automobile loans ...........................................................................
(4) Other consumer loans (includes single payment, installment,
and all student loans) ....................................................................
d. Other loans ............................................................................................
7.–8. Not applicable
9.
10.
11.
12.
BHCM
Bil
Mil
(Column B)
Domestic Offices
Thou BHCK
Bil
Mil
Thou
3531
3531
1.
3532
3533
3532
3533
2.
3.
BHCK
BHDM
G379
G379
4.a.
G380
G381
G380
G381
4.b.
4.c.
K197
K198
K197
K198
4.d.
4.e.
G383
G384
G385
G386
G383
G384
G385
G386
5.a.(1)
5.a.(2)
5.a.(3)
5.b.
F604
6.a.
6.a.(1)
F605
6.a.(2)
F606
6.a.(3)(a)
F614
F607
F611
F612
F613
F614
6.a.(3)(b)(i)
6.a.(3)(b)(ii)
6.a.(4)
6.a.(5)
6.b.
F615
F616
K199
F615
F616
K199
6.c.(1)
6.c.(2)
6.c.(3)
K210
F618
K210
F618
6.c.(4)
6.d.
BHCM
BHCK
Other trading assets .................................................................................... 3541
Not applicable
Derivatives with a positive fair value ........................................................... 3543
bhct
Total trading assets (sum of items 1 through 11)
(total of column A must equal Schedule HC, item 5) ................................... 3545
3541
9.
3543
11.
F610
BHDM
3545
12.
3/11
Schedule HC-D—Continued
DRAFT
FR Y– 9C
Page 22
(Column A)
Consolidated
Dollar Amounts in Thousands
BHCK
LIABILITIES
13. a. Liability for short positions:
(1) Equity securities ..............................................................................
(2) Debt securities ................................................................................
(3) All other assets................................................................................
b. All other trading liabilities......................................................................
14. Derivatives with a negative fair value ........................................................
15. Total trading liabilities (sum of items 13.a through 14)
(total of column A must equal Schedule HC, item 15) ...............................
G209
G210
G211
F624
3547
Bil
Mil
(Column B)
Domestic Offices
Thou BHDM
Bil
Mil
Thou
G209
G210
G211
F624
3547
13.a.(1)
13.a.(2)
13.a.(3)
13.b.
14.
3548
15.
bhct
3548
MEMORANDA
Dollar Amounts in Thousands
1. Unpaid principal balance of loans measured at fair value (reported in
Schedule HC-D, items 6.a. through 6.d.):
a. Loans secured by real estate ...............................................................
(1) Construction, land development, and other land loans ..................
(2) Secured by farmland (including farm residential and other
improvements) ...............................................................................
(3) Secured by 1–4 family residential properties:
(a) Revolving, open-end land secured by 1–4 family residential
properties and extended under lines of credit .........................
(b) Closed-end loans secured by 1–4 family residential
properties:
(i) Secured by first liens .........................................................
(ii) Secured by junior liens ......................................................
(4) Secured by multifamily (5 or more) residential properties..............
(5) Secured by nonfarm nonresidential properties ..............................
b. Commercial and industrial loans ..........................................................
c. Loans to individuals for household, family, and other personal
expenditures (i.e., consumer loans) (includes purchased paper):
(1) Credit cards....................................................................................
(2) Other revolving credit plans ...........................................................
(3) Automobile loans .........................................................................
(4) Other consumer loans (includes single payment, installment,
and all student loans) ..................................................................
d. Other loans ...........................................................................................
2. Loans measured at fair value that are past due 90 days or more:
a. Fair value..............................................................................................
b. Unpaid principal balance ......................................................................
3. Structured financial products by underlying collateral or reference
assets (for each column, sum of Memorandum items 3.a through
3.g must equal Schedule HC-D, sum of items 5.a.(1) through (3)):
a. Trust preferred securities issued by financial institutions .....................
b. Trust preferred securities issued by real estate investment trusts .......
c. Corporate and similar loans .................................................................
d. 1–4 family residential MBS issued or guaranteed by U.S.
government-sponsored enterprises (GSEs) .........................................
e. 1–4 family residential MBS not issued or guaranteed by GSEs ...........
f. Diversified (mixed) pools of structured financial products ....................
g. Other collateral or reference assets .....................................................
BHCK
Bil
Mil
Thou BHDM
F790
Bil
Mil
Thou
F625
M.1.a.
M.1.a.(1)
F626
M.1.a.(2)
F627
M.1.a.(3)(a)
F632
F628
F629
F630
F631
F632
M.1.a.(3)(b)(i)
M.1.a.(3)(b)(ii)
M.1.a.(4)
M.1.a.(5)
M.1.b.
F633
F634
K200
F633
F634
K200
M.1.c.(1)
M.1.c.(2)
M.1.c.(3)
K211
F636
K211
F636
M.1.c.(4)
M.1.d.
F639
F640
F639
F640
M.2.a.
M.2.b.
G299
G332
G333
G299
G332
G333
M.3.a.
M.3.b.
M.3.c.
G334
G335
G651
G652
G334
G335
G651
G652
M.3.d.
M.3.e.
M.3.f.
M.3.g.
3/11
DRAFT
FR Y– 9C
Page 23
Schedule HC-D—Continued
MEMORANDA (continued)
(Column A)
Consolidated
Dollar Amounts in Thousands
BHCK
Bil
Mil
(Column B)
Domestic Offices
Thou BHDM
4. Pledged trading assets:
a. Pledged securities ................................................................................. G387
b. Pledged loans........................................................................................ G388
Dollar Amounts in Thousands
Memoranda items 5 through 10 are to be completed by bank holding companies that reported
average trading assets (Schedule HC-K, item 4.a.) of $1 billion or more in any of the four preceding
quarters.
5. Asset-backed securities:
a. Credit card receivables................................................................................................................
b. Home equity lines ........................................................................................................................
c. Automobile loans .........................................................................................................................
d. Other consumer loans .................................................................................................................
e. Commercial and industrial loans .................................................................................................
f. Other ...........................................................................................................................................
6. Retained beneficial interests in securitizations (first-loss or equity tranches) ..................................
7. Equity securities:
a. Readily determinable fair values .................................................................................................
b. Other ...........................................................................................................................................
8. Loans pending securitization............................................................................................................
9. a. (1) Gross fair value of commodity contracts ...............................................................................
(2) Gross fair value of physical commodities held in inventory ..................................................
b. Other trading assets (itemize and describe amounts included in Schedule HC-D, item 9,
column A (other than amounts included in Memoranda items 9.a.(1) and 9.a.(2) above) that
are greater than $25,000 and exceed 25% of item 9 less Memoranda items 9.a.(1) and 9.a.(2)):
(1) BHTX
F655
(2) BHTX
F656
(3) BHTX
F657
10. Other trading liabilities (itemize and describe amounts included in Schedule HC-D, item 13
that are greater than $25,000 and exceed 25% of the item)
BHTX
a. F658
BHTX
b. F659
BHTX
c. F660
Bil
Mil
Thou
G387
G388
BHCK
M.4.a.
M.4.b.
Bil
Mil
Thou
F643
F644
F645
F646
F647
F648
F651
M.5.a.
M.5.b.
M.5.c.
M.5.d.
M.5.e.
M.5.f.
M.6.
F652
F653
F654
G212
G213
M.7.a.
M.7.b.
M.8.
M.9.a.(1)
M.9.a.(2)
F655
F656
F657
M.9.b.(1)
M.9.b.(2)
M.9.b.(3)
F658
F659
F660
M.10.a.
M.10.b.
M.10.c.
6/09
DRAFT
FR Y– 9C
Page 24
Schedule HC-E—Deposit Liabilities1
Dollar Amounts in Thousands
1. Deposits held in domestic offices of commercial bank subsidiaries of the reporting bank
holding company:
a. Demand deposits ..........................................................................................................................
b. NOW, ATS, and other transaction accounts ..................................................................................
c Money market deposit accounts and other savings accounts .......................................................
d. Time deposits of less than $100,000 .............................................................................................
e. Time deposits of $100,000 or more ...............................................................................................
2. Deposits held in domestic offices of other depository institutions that are subsidiaries of the
reporting bank holding company:
a. Noninterest-bearing balances .......................................................................................................
b. NOW, ATS, and other transaction accounts ..................................................................................
c. Money market deposit accounts and other savings accounts .......................................................
d. Time deposits of less than $100,000 .............................................................................................
e. Time deposits of $100,000 or more ...............................................................................................
BHCB
Bil
Mil
Thou
2210
3187
2389
6648
2604
1.a.
1.b.
1.c.
1.d.
1.e.
BHOD
3189
3187
2389
6648
2604
2.a.
2.b.
2.c.
2.d.
2.e.
MEMORANDA
Dollar Amounts in Thousands BHDM
1. Brokered deposits less than $100,000 with a remaining maturity of one year or less ....................... A243
2. Brokered deposits less than $100,000 with a remaining maturity of more than one year ................. A164
3. Time deposits of $100,000 or more with a remaining maturity of one year or less ............................ A242
Bil
Mil
Thou
M.1.
M.2.
M.3.
BHFN
4. Foreign office time deposits with a remaining maturity of one year or less........................................ A245
M.4.
1. The sum of items 1.a through 1.e and items 2.a through 2.e must equal the sum of Schedule HC, items 13.a.(1) and 13.a.(2).
Schedule HC-F—Other Assets
Dollar Amounts in Thousands
BHCK
Bil
Mil
1. Accrued interest receivable ............................................................................................................... B556
2. Net deferred tax assets2 ..................................................................................................................... 2148
1
3. Interest-only strips receivable (not in the form of a security)3 on:
a. Mortgage loans..............................................................................................................................
b. Other financial assets ....................................................................................................................
4. Equity securities that DO NOT have readily determinable fair values4 ..............................................
5. Life insurance assets:
a. General account life insurance assets ......................................................................................
b. Separate account life insurance assets ....................................................................................
c. Hybrid account life insurance assets ........................................................................................
6. Other ..................................................................................................................................................
Thou
1.
2.
A519
A520
1752
3.a.
3.b.
4.
K201
K202
K270
2168
5.a.
5.b.
5.c
6.
bhct
7. Total (sum of items 1 through 6) (must equal Schedule HC, item 11) ................................................ 2160
7.
1. Include accrued interest receivable on loans, leases, debt securities and other interest-bearing assets.
2. See discussion of deferred income taxes in Glossary entry on "income taxes."
3. Report interest-only strips receivable in the form of a security as available-for-sale securities in Schedule HC, item 2.b, or as trading
assets in Schedule HC, item 5, as appropriate.
4. Include Federal Reserve stock, Federal Home Loan Bank stock, and bankers' bank stock.
3/11
DRAFT
FR Y– 9C
Page 25
Schedule HC-G—Other Liabilities
Dollar Amounts in Thousands
1.
2.
3.
4.
BHCK
Bil
Mil
Thou
Not applicable
Net deferred tax liabilities1.................................................................................................................. 3049
Allowance for credit losses on off-balance sheet credit exposures.................................................... B557
Other .................................................................................................................................................. B984
2.
3.
4.
bhct
2750
5. Total (sum of items 2 through 4) (must equal Schedule HC, item 20)................................................
5.
1. See discussion of deferred income taxes in Glossary entry on "income taxes."
Schedule HC-H—Interest Sensitivity1
Dollar Amounts in Thousands
BHCK
1. Earning assets that are repriceable within one year or mature within one year ................................
2. Interest-bearing deposit liabilities that reprice within one year or mature within one year included
in item 13.a.(2) and 13.b.(2) on Schedule HC, Balance Sheet ..........................................................
3. Long-term debt that reprices within one year included in items 16 and 19.a on Schedule HC,
Balance Sheet ....................................................................................................................................
4. Variable-rate preferred stock (includes both limited-life and perpetual preferred stock) ....................
5. Long-term debt reported in Schedule HC, item 19.a on the Balance Sheet that is scheduled to
mature within one year .......................................................................................................................
3197
1.
3296
2.
3298
3408
3.
4.
3409
5.
Bil
Mil
Thou
1. Bank holding companies with foreign offices have the option of excluding the smallest of such non-U.S. offices from coverage in this schedule. Such bank holding companies may omit the smallest of their offices in foreign countries when arrayed by total assets provided that the
assets of the excluded offices do not exceed 50 percent of the total assets of the bank holding company's assets in foreign countries and
10 percent of the bank holding company's total consolidated assets as of the report date.
3/07
FR Y– 9C
Page 26
DRAFT
Schedule HC-I—Insurance-Related Underwriting Activities (Including Reinsurance)
Schedule HC-I must be completed by all top-tier bank holding companies.
(See instructions for additional information.)
I. Property and Casualty Underwriting
Dollar Amounts in Thousands
BHCK
Bil
Mil
Thou
ASSETS
1. Reinsurance recoverables ................................................................................................................. B988
2. Total assets ........................................................................................................................................ C244
1.
2.
LIABILITIES
3. Claims and claims adjustment expense reserves .............................................................................. B990
4. Unearned premiums........................................................................................................................... B991
3.
4.
5. Total equity ......................................................................................................................................... C245
5.
6. Net income ......................................................................................................................................... C246
6.
II. Life and Health Underwriting
BHCK
Bil
Mil
Thou
ASSETS
1. Reinsurance recoverables ................................................................................................................. C247
2. Separate account assets.................................................................................................................... B992
3. Total assets ........................................................................................................................................ C248
1.
2.
3.
LIABILITIES
4. Policyholder benefits and contractholder funds ................................................................................. B994
5. Separate account liabilities ................................................................................................................ B996
4.
5.
6. Total equity ......................................................................................................................................... C249
6.
7. Net income ......................................................................................................................................... C250
7.
9/09
DRAFT
FR Y– 9C
Page 27
Schedule HC-K—Quarterly Averages
Dollar Amounts in Thousands
BHCK
ASSETS
1. Securities:
a. U.S. Treasury securities and U.S. government agency obligations (excluding
mortgage-backed securities) .....................................................................................................
b. Mortgage-backed securities .......................................................................................................
c. All other securities (included securities issued by states and political subdivisions
in the U.S.)....................................................................................................................................
2. Federal funds sold and securities purchased under agreements to resell .........................................
B558
B559
1.a.
1.b.
B560
3365
1.c.
2.
Bil
MIl
Thou
BHDM
3. a. Total loans and leases in domestic offices ....................................................................................
(1) Loans secured by 1–4 family residential properties ................................................................
(2) All other loans secured by real estate .....................................................................................
(3) Loans to finance agricultural production and other loans to farmers.............................
(4) Commercial and industrial loans ........................................................................................
(5) Loans to individuals for household, family, and other personal expenditures:
(a) Credit cards.....................................................................................................................
(b) Other (includes single payment, installment, all student loans, and revolving
credit plans other than credit cards) ............................................................................
3516
3465
3466
3386
3387
3.a.
3.a.(1)
3.a.(2)
3.a.(3)
3.a.(4)
B561
3.a.(5)(a)
B562
3.a.(5)(b)
BHFN
b. Total loans and leases in foreign offices, Edge and agreement subsidiaries, and IBFs................ 3360
3.b.
BHCK
4. a. Trading assets ............................................................................................................................... 3401
b. Other earning assets ..................................................................................................................... B985
5. Total consolidated assets ................................................................................................................... 3368
LIABILITIES
6. Interest-bearing deposits (domestic) ..................................................................................................
7. Interest-bearing deposits (foreign) .....................................................................................................
8. Federal funds purchased and securities sold under agreements to repurchase ...............................
9. All other borrowed money ..................................................................................................................
10. Not applicable
4.a.
4.b.
5.
3517
3404
3353
2635
6.
7.
8.
9.
EQUITY CAPITAL
11. Total equity capital (excludes limited-life preferred stock) .................................................................. 3519
11.
3/11
DRAFT
For Federal Reserve Bank Use Only
FR Y– 9C
Page 28
C.I.
(Report only transactions with nonrelated institutions)
Schedule HC-L—Derivatives and Off-Balance-Sheet Items
Dollar Amounts in Thousands
BHCK
1. Unused commitments (report only the unused portions of commitments that are fee paid or
otherwise legally binding):
a. Revolving, open-end loans secured by 1–4 family residential properties, (e.g., home equity lines).
b. (1) Unused consumer credit card lines ............................................................................................
(2) Other unused credit card lines....................................................................................................
c. (1) Commitments to fund commercial real estate, construction, and land development loans
secured by real estate (sum of items 1.c.(1)(a) and (b) must equal item 1.c.(1)) .............................
3814
J455
J456
1.a.
1.b.(1)
1.b.(2)
3816
1.c.(1)
Bil
Mil
Thou
(a) 1–4 family residential construction loan commitments.................. F164
(b) Commercial real estate, other construction loan, and land
development loan commitments ................................................... F165
1.c.(1)(a)
1.c.(1)(b)
(2) Commitments to fund commercial real estate, construction, and land development loans
NOT secured by real estate........................................................................................................
d. Securities underwriting ......................................................................................................................
e. Other unused commitments:
(1) Commercial and industrial loans ................................................................................................
(2) Loans to financial institutions......................................................................................................
(3) All other unused commitments ...................................................................................................
2. Financial standby letters of credit and foreign office guarantees ...........................................................
Item 2.a is to be completed by bank holding companies with $1 billion or more in total assets.1
a. Amount of financial standby letters of credit conveyed to others ......................................................
3. Performance standby letters of credit and foreign office guarantees.....................................................
Item 3.a is to be completed by bank holding companies with $1 billion or more in total assets.1
a. Amount of performance standby letters of credit conveyed to others ...............................................
4. Commercial and similar letters of credit .................................................................................................
5. Not applicable
6. Securities lent ........................................................................................................................................
7. Credit derivatives:
a. Notional amounts:
(1) Credit default swaps ............................................................................
(2) Total return swaps ...............................................................................
(3) Credit options ......................................................................................
(4) Other credit derivatives........................................................................
b. Gross fair values:
(1) Gross positive fair value ......................................................................
(2) Gross negative fair value .....................................................................
Bil
Mil
1.c.(2)
1.d.
J457
J458
J459
6566
1.e.(1)
1.e.(2)
1.e.(3)
2.
3820
6570
2.a.
3.
3822
3411
3.a.
4.
3433
6.
(Column B)
Purchased Protection
(Column A)
Sold Protection
BHCK
6550
3817
Thou BHCK
Bil
Mil
Thou
C968
C970
C972
C974
C969
C971
C973
C975
7.a.(1)
7.a.(2)
7.a.(3)
7.a.(4)
C219
C220
C221
C222
7.b.(1)
7.b.(2)
c. Notional amounts by regulatory capital treatment:
(1) Positions covered under the Market Risk Rule:
(a) Sold protection .....................................................................................................................
(b) Purchased protection ...........................................................................................................
(2) All other positions:
(a) Sold protection .....................................................................................................................
(b) Purchased protection that is recognized as a guarantee for regulatory capital
purposes ..............................................................................................................................
(c) Purchased protection that is not recognized as a guarantee for regulatory capital
purposes ..............................................................................................................................
BHCK
Bil
Mil
Thou
G401
G402
7.c.(1)(a)
7.c.(1)(b)
G403
7.c.(2)(a)
G404
7.c.(2)(b)
G405
7.c.(2)(c)
1. The $1 billion asset size test is generally based on the total assets reported as of June 30, 2010.
3/10
DRAFT
FR Y– 9C
Page 29
(Report only transactions with nonrelated institutions)
Schedule HC-L—Continued
(Column A)
One year or less
Dollar Amounts in Thousands
7. d. Notional amounts by remaining maturity:
(1) Sold credit protection:
(a) Investment grade ..................................
(b) Subinvestment grade ............................
(2) Purchased credit protection:
(a) Investment grade ..................................
(b) Subinvestment grade...........................
BHCK
Bil
Mil
Remaining Maturity of:
(Column B)
Over One Year Through
Five Years
Thou BHCK
Bil
Mil
(Column C)
Over Five Years
Thou BHCK
Bil
Mil
Thou
G406
G409
G407
G410
G408
G411
7.d.(1)(a)
7.d.(1)(b)
G412
G415
G413
G416
G414
G417
7.d.(2)(a)
7.d.(2)(b)
BHCK
Bil
Mil
Thou
8. Spot foreign exchange contracts........................................................................................................ 8765
8.
9. All other off-balance-sheet items (exclude derivatives) (include in item 9 the aggregate amount
all other off-balance-sheet items that individually exceed 10% of Schedule HC, item 27.a, "Total
bank holding company equity capital") (itemize and describe in items 9.a through 9.g only
amounts that exceed 25% of Schedule HC, item 27.a) .....................................................................
a. Securities borrowed.......................................................................................................................
b. Commitments to purchase when-issued securities .......................................................................
c. Commitments to sell when-issued securities ................................................................................
3430
3432
3434
3435
9.
9.a.
9.b.
9.c.
TEXT
6561
6561
9.d.
TEXT
6562
6562
9.e.
TEXT
6568
6568
9.f.
TEXT
6586
6586
9.g.
d.
e.
f.
g.
10. Not applicable
3/07
DRAFT
FR Y– 9C
Page 30
Schedule HC-L—Continued
(Column A)
Interest Rate
Contracts
Dollar Amounts in Thousands
Derivatives Position Indicators
11. Gross amounts (e.g., notional
amounts) (for each column, sum of
items 11.a through 11.e must equal
sum of items 12 and 13):
a. Futures contracts..........................
b. Forward contracts.........................
c. Exchange-traded option
contracts:
(1) Written options .......................
(2) Purchased options .................
d. Over-the-counter option
contracts:
(1) Written options .......................
Tril
Bil
Mil
(Column B)
Foreign Exchange
Contracts
Thou Tril
Bil
Mil
(Column C)
Equity Derivative
Contracts
Thou Tril
Bil
Mil
(Column D)
Commodity and
Other Contracts
Thou Tril
Bil
Mil
BHCK 8693
BHCK 8694
BHCK 8695
BHCK 8696
BHCK 8697
BHCK 8698
BHCK 8699
BHCK 8700
11.a.
11.b.
BHCK 8701
BHCK 8702
BHCK 8703
BHCK 8704
BHCK 8705
BHCK 8706
BHCK 8707
BHCK 8708
11.c.(1)
11.c.(2)
BHCK 8709
BHCK 8710
BHCK 8711
BHCK8712
BHCK 8713
BHCK 8714
BHCK 8715
BHCK 8716
BHCK 3450
BHCK 3826
BHCK 8719
BHCK 8720
11.d.(1)
(2) Purchased options .................
e. Swaps...........................................
12. Total gross notional amount of
derivative contracts held for
trading ...............................................
13. Total gross notional amount of
derivative contracts held for
purposes other than trading ..............
14. Gross fair values of derivative
contracts:
a. Contracts held for trading:
(1) Gross positive fair value.........
(2) Gross negative fair value .......
b. Contracts held for purposes
other than trading:
(1) Gross positive fair value.........
(2) Gross negative fair value .......
Thou
11.d.(2)
11.e.
BHCK A126
BHCK A127
BHCK 8723
BHCK 8724
12.
BHCK 8725
BHCK 8726
BHCK 8727
BHCK 8728
13.
BHCK 8733
BHCK 8734
BHCK 8735
BHCK 8736
BHCK 8737
BHCK 8738
BHCK 8739
BHCK 8740
14.a.(1)
14.a.(2)
BHCK 8741
BHCK 8742
BHCK 8743
BHCK 8744
BHCK 8745
BHCK 8746
BHCK 8747
BHCK 8748
14.b.(1)
14.b.(2)
3/07
DRAFT
Schedule HC-L—Continued
FR Y–9C
Page 31
Item 15 is to be completed only by bank holding companies with total assets of $10 billion or more.1
(Column A)
Banks and Securities
Firms
Dollar Amounts in Thousands
15. Over-the counter derivatives:
a. Net current credit exposure ..............................
b. Fair value of collateral:
(1) Cash—U.S. dollar ......................................
(2) Cash—Other currencies ............................
(3) U.S. Treasury securities .............................
(4) U.S. government agency and U.S.
government-sponsored agency debt
securities ....................................................
(5) Corporate bonds ........................................
(6) Equity securities .........................................
(7) All other collateral ......................................
(8) Total fair value of collateral (sum
of items 15.b.(1) through (7)) .....................
BHCK
Bil
Mil
(Column B)
Monoline Financial
Guarantors
Thou BHCK
Bil
Mil
(Column C)
Hedge Funds
Thou BHCK
Bil
Mil
(Column D)
Sovereign
Governments
Thou BHCK
Bil
Mil
(Column E)
Corporations and
All Other
Counterparties
Thou BHCK
Bil
Mil
Thou
G418
G419
G420
G421
G422
15.a.
G423
G428
G433
G424
G429
G434
G425
G430
G435
G426
G431
G436
G427
G432
G437
15.b.(1)
15.b.(2)
15.b.(3)
G438
G443
G448
G453
G439
G444
G449
G454
G440
G445
G450
G455
G441
G446
G451
G456
G442
G447
G452
G457
15.b.(4)
15.b.(5)
15.b.(6)
15.b.(7)
G458
G459
G460
G461
G462
15.b.(8)
1. The $10 billion asset size test is generally based on the total assets reported as of June 30, 2010.
6/09
FR Y– 9C
Page 32
DRAFT
Schedule HC-M—Memoranda
Dollar Amounts in Thousands
BHCK
Bil
Mil
Thou
NUMBER (UNROUNDED)
1. Total number of bank holding company common shares
outstanding................................................................................................... 3459
2. Debt maturing in one year or less (included in Schedule HC, items 16 and 19.a)
that is issued to unrelated third parties by bank subsidiaries .............................................................
3. Debt maturing in more than one year (included in Schedule HC, items 16 and 19.a)
that is issued to unrelated third parties by bank subsidiaries .............................................................
4. Other assets acquired in satisfaction of debts previously contracted ................................................
5. Securities purchased under agreements to resell offset against securities sold
under agreements to repurchase on Schedule HC ............................................................................
6. Assets covered by loss-sharing agreements with the FDIC:
a. Loans and leases (included in Schedule HC, items 4.a and 4.b):
(1) Loans secured by real estate in domestic offices:
(a) Construction, land development, and other land loans:
(1) 1–4 family residential construction loans..............................................................
(2) Other construction loans and all land development and other land loans ........
(b) Secured by farmland ......................................................................................................
(c) Secured by 1–4 family residential properties:
(1) Revolving, open-end loans secured by 1–4 family residential properties and
extended under lines of credit ................................................................................
(2) Closed-end loans secured by 1–4 family residential properties:
(a) Secured by first liens.........................................................................................
(b) Secured by junior liens .....................................................................................
(d) Secured by multifamily (5 or more) residential properties .........................................
(e) Secured by nonfarm nonresidential properties:
(1) Loans secured by owner-occupied nonfarm nonresidential properties ............
(2) Loans secured by other nonfarm nonresidential properties ...............................
1.
6555
2.
6556
6557
3.
4.
A288
5.
BHDM
K169
K170
K171
6.a.(1)(a)(1)
6.a.(1)(a)(2)
6.a.(1)(b)
K172
6.a.(1)(c)(1)
K173
K174
K175
6.a.(1)(c)(2)(a)
6.a.(1)(c)(2)(b)
6.a.(1)(d)
K176
K177
6.a.(1)(e)(1)
6.a.(1)(e)(2)
BHCK
(2) Loans to finance agricultural production and other loans to farmers.............................
(3) Commercial and industrial loans ........................................................................................
(4) Loans to individuals for household, family, and other personal expenditures
(i.e., consumer loans) (includes purchased paper):
(a) Credit cards.....................................................................................................................
(b) Automobile Loans ..........................................................................................................
(c) Other consumer loans (includes single payment, installment, all student loans,
and all revolving credit plans other than credit cards) ...............................................
(5) All other loans and leases....................................................................................................
Itemize the categories of loans and leases (as defined in Schedule HC-C) included in
item 6.a.(5) above that exceed 10% of total loans and leases covered by loss-sharing
agreements with the FDIC (sum of items 6.a.(1) through (5)):
(a) Loans to depository institutions and acceptances of other banks ...........................
(b) Loans to foreign governments and official institutions .............................................
(c) Other loans1 ....................................................................................................................
(d) Lease financing receivables ..........................................................................................
b. Other real estate owned (included in Schedule HC, item 7):
(1) Construction, land development, and other land in domestic offices.............................
(2) Farmland in domestic offices ..............................................................................................
(3) 1–4 family residential properties in domestic offices .......................................................
(4) Multifamily (5 or more) residential properties in domestic offices ..................................
(5) Nonfarm nonresidential properties in domestic offices ...................................................
K178
K179
6.a.(2)
6.a.(3)
K180
K181
6.a.(4)(a)
6.a.(4)(b)
K182
K183
6.a.(4)(c)
6.a.(5)
K184
K185
K186
K273
6.a.(5)(a)
6.a.(5)(b)
6.a.(5)(c)
6.a.(5)(d)
BHDM
K187
K188
K189
K190
K191
6.b.(1)
6.b.(2)
6.b.(3)
6.b.(4)
6.b.(5)
1. Includes "Obligations (other than securities and leases) of states and political subdivisions in the U.S., "Loans to nondepository
financial institutions and other loans," and loans secured by real estate in foreign offices.
3/11
DRAFT
FR Y– 9C
Page 33
Schedule HC-M—Continued
Dollar Amounts in Thousands
BHFN
Bil
Mil
Thou
6. b. (6) In foreign offices .................................................................................................................... K260
(7) Portion of covered other real estate owned included in items 6.b.(1) through (6)
above that is protected by FDIC loss-sharing agreements ..............................................
c. Debt securities (included in Schedule HC, items 2.a and 2.b) ................................................
d. Other assets (exclude FDIC loss-sharing indemnification assets) ........................................
7. Captive insurance and reinsurance subsidiaries:
a. Total assets of captive insurance subsidiaries1 .......................................................................
b. Total assets of captive reinsurance subsidiaries1 ...................................................................
6.b.(6)
BHCK
K192
J461
J462
6.b.(7)
6.c.
6.d.
K193
K194
7.a.
7.b.
8. Has the bank holding company entered into a business combination during the calendar year that was
accounted for by the purchase method of accounting? (Enter ‘‘1’’ for yes; enter ‘‘0’’ for no).............................
BHCK
C251
8.
BHCK
9. Has the bank holding company restated its financial statements during the last quarter as a result of new
or revised Statements of Financial Accounting Standards? (Enter ‘‘1’’ for yes; enter ‘‘0’’ for no) ...................... 6689
10. Not applicable
11. Have all changes in investments and activities been reported to the Federal Reserve on the Bank
Holding Company Report of Changes in Organizational Structure (FR Y–10)? Bank holding companies
BHCK
must not leave blank or enter “N/A.” The bank holding company must enter “1” for yes or for no changes
to report; or enter “0” for no. If the answer to this question is no, complete the FR Y-10 ....................................... 6416
9.
11.
TEXT
6428
Name of bank holding company official verifying FR Y–10 reporting
(Please type or print)
Area Code and Phone Number (TEXT 9009)
BHCK
Bil
Mil
Thou
12. Intangible assets other than goodwill:
a. Mortgage servicing assets............................................................................................................. 3164
12.a.
(1) Estimated fair value of mortgage servicing assets............................ 6438
b. Purchased credit card relationships and nonmortgage servicing assets ...................................... B026
c. All other identifiable intangible assets ........................................................................................... 5507
12.a.(1)
12.b.
12.c.
bhct
0426
d. Total (sum of items 12.a, 12.b, and 12.c) (must equal Schedule HC, item 10.b) ..........................
12.d.
13. Other real estate owned .....................................................................................................................
14. Other borrowed money:
a. Commercial paper .........................................................................................................................
b. Other borrowed money with a remaining maturity of one year or less ..........................................
c. Other borrowed money with a remaining maturity of more than one year ....................................
2150
13.
BHCK
2309
2332
2333
14.a.
14.b.
14.c.
bhct
d. Total (sum of items 14.a, 14.b, and 14.c) (must equal Schedule HC, item 16) ............................. 3190
14.d.
15. Does the holding company sell private label or third-party mutual funds and annuities?
(Enter ‘‘1’’ for yes; enter ‘‘0" for no) ........................................................................................................................
BHCK
Bil
BHCK
B569
Mil
15.
Thou
16. Assets under management in proprietary mutual funds and annuities .............................................. B570
16.
1. Report total assets before eliminating intercompany transactions between the consolidated insurance or reinsurance subsidiary and other
offices or consolidated subsidiaries of the reporting bank holding company.
3/11
FR Y– 9C
Page 34
DRAFT
Schedule HC-M—Continued
The following two questions (items 17 and 18) will be used to determine if the reporting bank holding
company must complete the Consolidated Bank Holding Company Report of Equity Investments in
Nonfinancial Companies (FR Y-12). See the line item instructions for further details.
17. Does the bank holding company hold, either directly or indirectly through a subsidiary or affiliate, any nonfinancial equity investments (see instructions for definition) within a Small Business Investment Company
(SBIC) structure, or under section 4(c)(6) or 4 (c)(7) of the Bank Holding Company Act, or pursuant to
BHCK
the merchant banking authority of section 4(k)4(H) of the Bank Holding Company Act, or pursuant to the
investment authority granted by Regulation K? (Enter ‘‘1’’ for yes; enter ‘‘0’’ for no)......................................... C161
17.
If the answer to item 17 is no, your organization does not need to complete the FR Y–12. Skip item 18 and
proceed to items 19.a and 19.b below. If the answer to item 17 is yes, proceed to item 18.
18. Do your aggregate nonfinancial equity investments (see instructions for definition) equal or exceed the
BHCK
lesser of $100 million (on an acquisition cost basis) or 10 percent of the bank holding company's
consolidated Tier 1 capital as of the report date? (Enter ‘‘1’’ for yes; enter ‘‘0’’ for no)...................................... C159
18.
If the answer to both item 17 and item 18 is yes, your organization must complete the FR Y–12. Skip
items 19.a and 19.b and proceed to item 20 below.
If the answer to either item 17 or item 18 is no, your organization does not need to complete the FR Y–12.
Proceed to items 19.a. and 19.b. below.
Items 19.a. and 19.b. are to be completed by all bank holding companies that are not required to file
the FR Y-12.
BHCK
19. a. Has the bank holding company sold or otherwise liquidated its holding of any nonfinancial equity
investment since the previous reporting period? (Enter ‘‘1’’ for yes; enter ‘‘0’’ for no) .................................. C700
b. Does the bank holding company manage any nonfinancial equity investments for the benefit of
others? (Enter "1" for yes; enter "0" for no) .................................................................................................. C701
19.a.
19.b.
Memoranda items 20 and 21 are to be completed only by bank holding companies who have made an effective
election to become a financial holding company. See the line item instructions for further details.
Dollar Amounts in Thousands
20. Balances of broker–dealer subsidiaries engaged in underwriting or dealing securities
pursuant to Section 4(k)(4)(E) of the Bank Holding Company Act as amended by the
Gramm–Leach–Bliley Act:
a. Net assets .....................................................................................................................................
b. Balances due from related institutions:
(1) Due from the bank holding company (parent company only), gross.......................................
(2) Due from subsidiary banks of the bank holding company, gross ............................................
(3) Due from nonbank subsidiaries of the bank holding company, gross .....................................
c. Balances due to related institutions:
(1) Due to bank holding company (parent company only), gross .................................................
(2) Due to subsidiary banks of the bank holding company, gross ................................................
(3) Due to nonbank subsidiaries of the bank holding company, gross .........................................
d. Intercompany liabilities reported in items 20.c.(1), 20.c.(2), and 20.c.(3) above that
qualify as liabilities subordinated to claims of general creditors ....................................................
21. Net assets of subsidiaries engaged in insurance or reinsurance underwriting pursuant to
Section 4(k)(4)(B) of the Bank Holding Company Act as amended by the GrammLeach-Bliley Act..................................................................................................................................
BHCK
Bil
Mil
Thou
C252
20.a.
4832
4833
4834
20.b.(1)
20.b.(2)
20.b.(3)
5041
5043
5045
20.c.(1)
20.c.(2)
20.c.(3)
5047
20.d.
C253
21.
9/06
FR Y– 9C
Page 35
DRAFT
Schedule HC-M—Continued
Memoranda item 22 is to be completed by bank holding companies with total assets of $30 billion or more.
22. Address (URL) for the reporting bank holding company's web page that displays risk disclosures,
including those about credit and market risk. (Example: www.examplebhc.com/riskdisclosures)
TEXT
C497 http://
Dollar Amounts in Thousands
22.
BHCK
Bil
Mil
Thou
Memoranda items 23 and 24 are to be completed by all bank holding companies.
23. Secured liabilities:
a. Amount of “Federal funds purchased in domestic offices” that are secured (included in
Schedule HC, item 14.a) ...............................................................................................................
b. Amount of “Other borrowings” that are secured (included in Schedule HC-M,
item 14.d) ......................................................................................................................................
24. Issuances associated with the U.S. Department of Treasury Capital Purchase Program:
a. Senior perpetual preferred stock or similar items ..........................................................................
b. Warrants to purchase common stock or similar items ...................................................................
F064
23.a.
F065
23.b.
G234
G235
24.a.
24.b.
3/09
DRAFT
For Federal Reserve Bank Use Only
FR Y– 9C
Page 36
C.I.
Schedule HC-N—Past Due and Nonaccrual Loans, Leases, and Other Assets
(Column A)
Past due
30 through 89 days
and still accruing
Dollar Amounts in Thousands
1. Loans secured by real estate:
a. Construction, land development, and other
land loans in domestic offices:
(1) 1–4 family residential construction loans ...
(2) Other construction loans and all land
development and other land loans .............
b. Secured by farmland in domestic offices..........
c. Secured by 1–4 family residential properties
in domestic offices:
(1) Revolving, open-end loans secured by
1–4 family residential properties and
extended under lines of credit ....................
(2) Closed-end loans secured by 1–4 family
residential properties:
(a) Secured by first liens ...........................
(b) Secured by junior liens ........................
d. Secured by multifamily (5 or more)
residential properties in domestic offices .........
e. Secured by nonfarm nonresidential
properties in domestic offices:
(1) Loans secured by owner-occupied
nonfarm non-residential properties ............
(2) Loans secured by other nonfarm
nonresidential properties............................
f. In foreign offices ...............................................
2. Loans to depository institutions and
acceptances of other banks:
a. U.S. banks and other U.S. depository
institutions ........................................................
b. Foreign banks...................................................
3. Loans to finance agricultural production and
other loans to farmers .........................................
4. Commercial and industrial loans .........................
5. Loans to individuals for household, family, and
other personal expenditures:
a. Credit cards ......................................................
b. Automobile loans ...........................................
c. Other consumer loans (includes single
payment, installment, all student loans,
and revolving credit plans other than
credit cards) ....................................................
6. Loans to foreign
governments and official institutions .....................
7. All other loans .......................................................
8. Lease financing receivables:
a. Leases to individuals for household, family,
and other personal expenditures ......................
b. All other leases .................................................
BHCK
Bil
Mil
(Column C)
Nonaccrual
(Column B)
Past due
90 days or more
and still accruing
Thou BHCK
Bil
Mil
Thou BHCK
Bil
Mil
Thou
F172
F174
F176
1.a.(1)
F173
3493
F175
3494
F177
3495
1.a.(2)
1.b.
5398
5399
5400
1.c.(1)
C236
C238
C237
C239
C229
C230
1.c.(2)(a)
1.c.(2)(b)
3499
3500
3501
1.d.
F178
F180
F182
1.e.(1)
F179
B572
F181
B573
F183
B574
1.e.(2)
1.f.
5377
5380
5378
5381
5379
5382
2.a.
2.b.
1594
1606
1597
1607
1583
1608
3.
4.
B575
K213
B576
K214
B577
K215
5.a.
5.b.
K216
K217
K218
5.c.
5389
5459
5390
5460
5391
5461
6.
7.
F166
F169
F167
F170
F168
F171
8.a.
8.b.
Amounts reported in Schedule HC-N, items 1 through 8, above include guaranteed and unguaranteed portions of past due and
nonaccrual loans and leases. Report in item 11 below certain guaranteed loans and leases that have already been
included in the amounts reported in items 1 through 8.
3/11
FR Y– 9C
Page 37
DRAFT
Schedule HC-N—Continued
(Column A)
Past due
30 through 89 days
and still accruing
Dollar Amounts in Thousands
9. Debt securities and other assets (exclude other
real estate owned and other repossessed
assets).................................................................
10. TOTAL (sum of items 1 through 9) ......................
11. Loans and leases reported in items 1 through 8
above which are wholly or partially guaranteed
by the U.S. Government (excluding loans and
leases covered by loss-sharing agreements
with the FDIC) ....................................................
a. Guaranteed portion of loans and leases
(exclude rebooked “GNMA loans”) included
in item 11 above .............................................
b. Rebooked “GNMA loans” that have been
repurchased or are eligible for repurchase
included in item 11 above ...............................
12. Loans and leases reported in items 1
through 8 above which are covered by
loss-sharing agreements with the FDIC:
a. Loans secured by real estate in domestic
offices:
(1) Construction, land development, and
other land loans:
(a) 1–4 family residential construction
loans .................................................
(b) Other construction loans and all
land development and other land
loans .................................................
(2) Secured by farmland .............................
(3) Secured by 1–4 family residential
properties:
(a) Revolving, open-end loans
secured by 1–4 family residential
properties and extended under
lines of credit ...................................
(b) Closed-end loans secured by
1–4 family residential properties:
(1) Secured by first liens ...............
(2) Secured by junior liens .............
(4) Secured by multifamily (5 or more)
residential properties ............................
(5) Secured by nonfarm nonresidential
properties:
(a) Loans secured by owner-occupied
nonfarm nonresidential properties
(b) Loans secured by other nonfarm
nonresidential properties ...............
b Loans to finance agricultural production
and other loans to farmers ..........................
c. Commercial and industrial loans ................
BHCK
Bil
Mil
(Column C)
Nonaccrual
(Column B)
Past due
90 days or more
and still accruing
Thou BHCK
Bil
Mil
Thou BHCK
Bil
Mil
Thou
3505
5524
3506
5525
3507
5526
9.
10.
K036
K037
K038
11.
K039
K040
K041
11.a.
K042
K043
K044
11.b.
BHDM
BHDM
BHDM
K045
K046
K047
12.a.(1)(a)
K048
K051
K049
K052
K050
K053
12.a.(1)(b)
12.a.(2)
xxxx
xxxx
xxxx
K054
K055
K056
12.a.(3)(a)
K057
K060
K058
K061
K059
K062
12.a.(3)(b)(1)
12.a.(3)(b)(2)
K063
K064
K065
12.a.(4)
K066
K067
K068
12.a.(5)(a)
12.a.(5)(b)
K069
K070
K071
BHCK
BHCK
BHCK
K072
K075
K073
K076
K074
K077
12.b.
12.c.
3/11
FR Y– 9C
Page 38
DRAFT
Schedule HC-N—Continued
(Column A)
Past due
30 through 89 days
and still accruing
Dollar Amounts in Thousands
12. d. Loans to individuals for household, family,
and other personal expenditures (i.e.,
consumer loans) (includes purchased
paper:
(1) Credit cards ...............................................
(2) Automobile loans ......................................
(3) Other consumer loans ..............................
e. All other loans and leases ..............................
Itemize the past due and nonaccrual
amounts included in item 12.e above for
the loan and lease categories reported in
Schedule HC-M, items 6.a.(5)(a) through (f):
(1) Loans to depository institutions and
acceptances of other banks.....................
(2) Loans to foreign governments and
official institutions ....................................
(3) Other loans1 ...............................................
(4) Lease financing receivables ....................
f. Portion of covered loans and leases
included in items 12.a through 12.e above
that is protected by FDIC loss-sharing
agreements ......................................................
BHCK
Bil
Mil
(Column C)
Nonaccrual
(Column B)
Past due
90 days or more
and still accruing
Thou BHCK
Bil
Mil
Thou BHCK
Bil
Mil
Thou
xxxx
xxxx
xxxx
K078
K081
K084
K087
K079
K082
K085
K088
K080
K083
K086
K089
12.d.(1)
12.d.(2)
12.d.(3)
12.e.
K091
K092
K093
12.e.(1)
K095
K099
K269
K096
K100
K271
K097
K101
K272
12.e.(2)
12.e.(3)
12.e.(4)
K102
K103
K104
12.f.
1. Includes "Obligations (other than securities and leases) of states and political subdivisions in the U.S.," "Loans to nondepository
financial institutions and other loans," and loans secured by real estate in foreign offices.
MEMORANDA
Dollar Amounts in Thousands
1. Loans restructured in troubled debt
restructurings included in Schedule HC-N,
items 1 through 7, above (and not reported in
Schedule HC-C, Memorandum item 1):
a. Construction, land development, and other
land loans in domestic offices:
(1) 1–4 family residential construction
loans..........................................................
(2) Other construction loans and all land
development and other land loans.........
b. Loans secured by 1–4 family residential
properties in domestic offices ......................
c. Secured by multifamily (5 or more)
residential properties in domestic offices ...
d. Secured by nonfarm nonresidential
properties in domestic offices:
(1) Loans secured by owner-occupied
nonfarm nonresidential properties ........
(2) Loans secured by other nonfarm
nonresidential properties ........................
BHDM
K105
Bil
Mil
Thou BHDM
K106
Bil
Mil
Thou BHDM
Bil
Mil
Thou
K107
M.1.a.(1)
M.1.a.(2)
K108
K109
K110
BHCK
BHCK
BHCK
F661
F662
F663
BHDM
BHDM
BHDM
K111
K112
K113
M.1.c.
K114
K115
K116
M.1.d.(1)
K117
K118
K119
M.1.d.(2)
M.1.b.
3/11
FR Y– 9C
Page 39
DRAFT
Schedule HC-N—Continued
MEMORANDA—Continued
(Column A)
Past due
30 through 89 days
and still accruing
Dollar Amounts in Thousands
BHCK
1. e. Commercial and industrial loans:
(1) To U.S. addressees (domicile) ................. K120
(2) To non-U.S. addressees (domicile) ......... K123
f. All other loans (include loans to
individuals for household, family, and
other personal expenditures) ......................... K126
2.
3.
4.
5.
Itemize loan categories included in
Memorandum item 1.f, above that exceed
10% of total loans restructured in troubled
debt restructurings that are past due
30 days or more or in nonaccrual status
(sum of Memorandum items 1.a through 1.f,
columns A through C):
(1) Loans secured by farmland in domestic BHDM
offices ........................................................ K130
BHCK
(2) Loans to depository institutions and
acceptances of other banks..................... K134
(3) Loans to finance agricultural production
and other loans to farmers....................... K138
(4) Loans to individuals for household,
family, and other personal expenditures:
(a) Credit cards......................................... K274
(b) Automobile loans ............................... K277
(c) Other consumer loans (includes
single payment, installment, all
student loans, and revolving credit
plans other than credit cards) ........... K280
(5) Loans to foreign governments and
official institutions .................................... K283
(6) Other loans1 ............................................... K286
Loans to finance commercial real estate,
construction, and land development activities
(not secured by real estate) included in
Schedule HC-N, items 4 and 7 above .................... 6558
Loans and leases included in Schedule HC-N,
items 1, 2, 4, 5, 6, 7, and 8 extended to
non-U.S. addressees ............................................. 3508
Not applicable
Loans and leases held-for-sale and loans
measured at fair value (included in
Schedule HC-N, items 1 through 8 above)
a. Loans and leases held for sale.......................... C240
b. Loans measured at fair value:
(1) Fair value .................................................... F664
(2) Unpaid principal balance............................. F667
Bil
Mil
(Column B)
Past due
90 days or more
and still accruing
Thou BHCK
Bil
Mil
(Column C)
Nonaccrual
Thou BHCK
Bil
Mil
Thou
K121
K124
K122
K125
M.1.e.(1)
M.1.e.(2)
K127
K128
M.1.f.
BHDM
BHDM
K131
K132
BHCK
BHCK
K135
K136
M.1.f.(2)
K139
K140
M.1.f.(3)
K275
K278
K276
K279
M.1.f.(4)(a)
M.1.f.(4)(b)
K281
K282
M.1.f.(4)(c)
K284
K287
K285
K288
M.1.f.(5)
M.1.f.(6)
6559
6560
M.2.
1912
1913
M.3.
C241
C226
M.5.a.
F665
F668
F666
F669
M.5.b.(1)
M.5.b.(2)
M.1.f.(1)
1. Includes "Obligations (other than securities and leases) of states and political subdivisions in the U.S.," "Loans to nondepository
financial institutions and other loans," and loans secured by real estate in foreign offices.
3/11
FR Y– 9C
Page 40
DRAFT
Schedule HC-N—Continued
MEMORANDA—Continued
Item 6 is to be reported only by bank holding companies with total consolidated assets of $1 billion
or more, or with $2 billion or more in par/notional amounts of off-balance sheet derivative contracts
(as reported in Schedule HC-L, items 11.a through 11.e).
Dollar Amounts in Thousands
BHCK
6. Derivative contracts:
Fair value of amounts carried as assets ................ 3529
Bil
Mil
Thou BHCK
Bil
Mil
Thou
3530
Dollar Amounts in Thousands
M.6.
BHCK
7. Additions to nonaccrual assets during the quarter ............................................................................. C410
8. Nonaccrual assets sold during the quarter......................................................................................... C411
Bil
Mil
Thou
M.7.
M.8.
3/08
FR Y– 9C
Page 41
DRAFT
Schedule HC-P—1–4 Family Residential Mortgage Banking Activities in Domestic Offices
Schedule HC-P is to be completed by (1) all bank holding companies with $1 billion or more in total assets1 and (2) bank holding companies
with less than $1 billion in total assets at which either 1–4 family residential mortgage loan originations and purchases for resale2 from all
sources, loan sales, or quarter-end loans held for sale in domestic offices exceed $10 million for two consecutive quarters.
Dollar Amounts in Thousands
1. Retail originations during the quarter of 1–4 family residential mortgage loans for sale:2
a. Closed-end first liens .....................................................................................................................
b. Closed-end junior liens ..................................................................................................................
c. Open-end loans extended under lines of credit:
(1) Total commitment under the lines of credit .............................................................................
(2) Principal amount funded under the lines of credit ...................................................................
2. Wholesale originations and purchases during the quarter of 1–4 family residential mortgage
loans for sale:2
a. Closed-end first liens .....................................................................................................................
b. Closed-end junior liens ..................................................................................................................
c. Open-end loans extended under lines of credit:
(1) Total commitment under the lines of credit .............................................................................
(2) Principal amount funded under the lines of credit ...................................................................
3. 1–4 family residential mortgages sold during the quarter:
a. Closed-end first liens .....................................................................................................................
b. Closed-end junior liens ..................................................................................................................
c. Open-end loans extended under lines of credit:
(1) Total commitment under the lines of credit .............................................................................
(2) Principal amount funded under the lines of credit ...................................................................
4. 1–4 family residential mortgages held for sale at quarter-end (included in Schedule HC, item 4.a):
a. Closed-end first liens .....................................................................................................................
b. Closed-end junior liens ..................................................................................................................
c. Open-end loans extended under lines of credit:
(1) Total commitment under the lines of credit .............................................................................
(2) Principal amount funded under the lines of credit ...................................................................
5. Noninterest income for the quarter from the sale, securitization, and servicing of 1–4 family
residential mortgage loans (included in Schedule HI, items 5.f, 5.g, and 5.i):
a. Closed-end 1–4 family residential mortgage loans .......................................................................
BHCK
F066
F067
Bil
Mil
Thou
1.a.
1.b.
BHDM
F670
F671
1.c.(1)
1.c.(2)
BHCK
F068
F069
2.a.
2.b.
BHDM
F672
F673
2.c.(1)
2.c.(2)
BHCK
F070
F071
3.a.
3.b.
BHDM
F674
F675
3.c.(1)
3.c.(2)
BHCK
F072
F073
4.a.
4.b.
BHDM
F676
F677
4.c.(1)
4.c.(2)
BHCK
F184
5.a.
BHDM
b. Open-end 1–4 family residential mortgage loans extended under lines of credit .........................
6. Repurchases and indemnifications of 1–4 family residential mortgage loans during the quarter:
a. Closed-end first liens .....................................................................................................................
b. Closed-end junior liens ..................................................................................................................
c. Open-end loans extended under lines of credit:
(1) Total commitment under the lines of credit .............................................................................
(2) Principal amount funded under the lines of credit ...................................................................
F560
5.b.
F678
F679
6.a.
6.b.
F680
F681
6.c.(1)
6.c.(2)
1. The $1 billion asset size test is generally based on the total assets reported as of June 30, 2010.
2. Exclude originations and purchases of 1–4 family residential mortgage loans that are held for investment.
3/08
DRAFT
FR Y–9C
Page 42
Schedule HC-Q—Assets and Liabilities Measured at Fair Value on a Recurring Basis
Schedule HC-Q is to be completed by all bank holding companies.
(Column A)
Total Fair Value
Reported on
Schedule HC
Dollar Amounts in Thousands
ASSETS
1. Available-for-sale securities ....................................
2. Federal funds sold and securities
purchased under agreements to resell....................
3. Loans and leases held for sale ...............................
4. Loans and leases held for investment.....................
5. Trading assets:
a. Derivative assets ................................................
Bil
Mil
(Column B)
LESS: Amounts Netted
in the Determination
of Total Fair Value
Thou BHCK
Bil
Mil
(Column C)
Level 1 Fair Value
Measurements
Thou BHCK
Bil
Mil
(Column D)
Level 2 Fair Value
Measurements
Thou BHCK
Bil
Mil
(Column E)
Level 3 Fair Value
Measurements
Thou BHCK
Bil
Mil
Thou
bhcy
1773
G474
G475
G476
G477
1.
G479
G484
G489
G480
G485
G490
G481
G486
G491
G482
G487
G492
2.
3.
4.
G493
G494
G495
G496
5.a.
G497
G498
G499
G500
G501
5.b.
F240
G391
F684
G392
F692
G395
F241
G396
F242
G804
5.b.(1)
6.
G502
G503
G504
G505
G506
7.
F686
F694
F253
F254
8.
G508
G509
G510
G511
9.
G512
G513
G514
G515
10.a.
G516
G521
G526
G805
G517
G522
G527
G806
G518
G523
G528
G807
G519
G524
G529
G808
G520
G525
G530
G809
10.b.
11.
12.
13.
G531
G532
G533
G534
G535
14.
BHCK
G478
G483
G488
bhct
3543
BHCK
b. Other trading assets ...........................................
(1) Nontrading securities at fair value with
changes in fair value reported in current
earnings (included in Schedule HC-Q,
item 5.b, above) ...........................................
6. All other assets........................................................
7. Total assets measured at fair value on a recurring
basis .....................................................................
LIABILITIES
8. Deposits................................................................... F252
9. Federal funds purchased and securities sold under
agreements to repurchase....................................... G507
bhct
10. Trading liabilities:
a. Derivative liabilities ............................................. 3547
BHCK
11.
12.
13.
14.
b. Other trading liabilities ........................................
Other borrowed money ...........................................
Subordinated notes and debentures .......................
All other liabilities ....................................................
Total liabilities measured at fair value on a
recurring basis.........................................................
6/09
DRAFT
Schedule HC-Q—Continued
(Column A)
Total Fair Value
Reported on
Schedule HC
Dollar Amounts in Thousands
Memoranda
1. All other assets (itemize and describe amounts
included in Schedule HC-Q, item 6 that are greater
than $25,000 and exceed 25% of item 6):
a. Mortgage servicing assets...................................
b. Nontrading derivative assets ...............................
BHTX
c. G546
BHTX
d. G551
BHTX
e. G556
BHTX
f. G561
2. All other liabilities (itemize and describe
amounts included in Schedule HC-Q, item 13 that
are greater than $25,000 and exceed 25% of
item 13):
a. Loan commitments (not accounted for as
derivatives) ..........................................................
b. Nontrading derivative liabilities ............................
BHTX
c. G571
BHTX
d. G576
BHTX
e. G581
BHTX
f. G586
BHCK
Bil
Mil
(Column B)
LESS: Amounts Netted
in the Determination
of Total Fair Value
Thou BHCK
Bil
Mil
FR Y–9C
Page 43
(Column C)
Level 1 Fair Value
Measurements
Thou BHCK
Bil
Mil
(Column D)
Level 2 Fair Value
Measurements
Thou BHCK
Bil
Mil
(Column E)
Level 3 Fair Value
Measurements
Thou BHCK
Bil
Mil
Thou
G536
G541
G546
G551
G556
G561
G537
G542
G547
G552
G557
G562
G538
G543
G548
G553
G558
G563
G539
G544
G549
G554
G559
G564
G540
G545
G550
G555
G560
G565
M.1.a.
M.1.b.
M.1.c.
M.1.d.
M.1.e.
M.1.f.
F261
G566
G571
G576
G581
G586
F689
G567
G572
G577
G582
G587
F697
G568
G573
G578
G583
G588
F262
G569
G574
G579
G584
G589
F263
G570
G575
G580
G585
G590
M.2.a.
M.2.b.
M.2.c.
M.2.d.
M.2.e.
M.2.f.
6/09
Schedule HC-R—Regulatory Capital
DRAFT
This schedule is to be submitted on a consolidated basis.
For Federal Reserve Bank Use Only
FR Y– 9C
Page 44
C.I.
Dollar Amounts in Thousands
Tier 1 capital
1. Total bank holding company equity capital (from Schedule HC, item 27.a) .......................................
2. LESS: Net unrealized gains (losses) on available-for-sale securities1 (if a gain, report as a
positive value; if a loss, report as a negative value)...........................................................................
3. LESS: Net unrealized loss on available-for-sale equity securities1 (report loss as a positive value)..
4. LESS: Accumulated net gains (losses) on cash flow hedges1 (if a gain, report as a positive value;
if a loss, report as a negative value) ..................................................................................................
5. LESS: Nonqualifying perpetual preferred stock .................................................................................
6. a. Qualifying Class A noncontrolling (minority) interests in consolidated subsidiaries ......................
b. Qualifying restricted core capital elements (other than cumulative perpetual preferred stock)2 ...
c. Qualifying mandatory convertible preferred securities of internationally active bank holding
companies ....................................................................................................................................
7. a. LESS: Disallowed goodwill and other disallowed intangible assets ..............................................
b. LESS: Cumulative change in fair value of all financial liabilities accounted for under a fair
value option that is included in retained earnings and is attributable to changes in the bank
holding company's own creditworthiness (if a net gain, report as a positive value; if a net loss,
report as a negative value) ............................................................................................................
8. Subtotal (sum of items 1, 6.a., 6.b., and 6.c., less items 2, 3, 4, 5, 7.a, and 7.b) ..............................
9. a. LESS: Disallowed servicing assets and purchased credit card relationships ...............................
b. LESS: Disallowed deferred tax assets ..........................................................................................
10. Other additions to (deductions from) Tier 1 capital ............................................................................
11. Tier 1 capital (sum of items 8 and 10, less items 9.a and 9.b) ...........................................................
BHCX
Bil
Mil
Thou
3210
1.
BHCK
8434
A221
2.
3.
4336
B588
G214
G215
4.
5.
6.a.
6.b.
G216
B590
6.c.
7.a.
F264
C227
B591
5610
B592
8274
7.b.
8.
9.a.
9.b.
10.
11.
G217
12.
G218
5310
2221
B594
5311
8275
13.
14.
15.
16.
17.
18.
19. Tier 3 capital allocated for market risk ............................................................................................... 1395
20. LESS: Deductions for total risk-based capital .................................................................................... B595
21. Total risk-based capital (sum of items 11, 18, and 19, less item 20) .................................................. 3792
19.
20.
21.
Tier 2 capital
12. Qualifying subordinated debt, redeemable preferred stock, and restricted core capital elements2
(except Class B noncontrolling (minority) interest) not includible in items 6.b. or 6.c. ..................... .
13. Cumulative perpetual preferred stock included in item 5 and Class B noncontrolling (minority)
interest not included in 6.b., but includible in Tier 2 capital ................................................................
14. Allowance for loan and lease losses includible in Tier 2 capital .........................................................
15. Unrealized gains on available-for-sale equity securities includible in Tier 2 capital ...........................
16. Other Tier 2 capital components ........................................................................................................
17. Tier 2 capital (sum of items 12 through 16) ........................................................................................
18. Allowable Tier 2 capital (lesser of item 11 or 17)................................................................................
Total assets for leverage ratio
22. Average total assets (from Schedule HC-K, item 5) ..........................................................................
23. LESS: Disallowed goodwill and other disallowed intangible assets (from item 7.a above) ...............
24. LESS: Disallowed servicing assets and purchased credit card relationships (from item 9.a above) .
25. LESS: Disallowed deferred tax assets (from item 9.b above) ............................................................
bhct
3368
B590
B591
5610
22.
23.
24.
25.
BHCK
26. LESS: Other deductions from assets for leverage capital purposes .................................................. B596
27. Average total assets for leverage capital purposes (item 22 less items 23 through 26) .................... A224
28.–30. Not applicable
BHCK
Capital ratios
31. Tier 1 leverage ratio (item 11 divided by item 27) .................................................................... 7204
32. Tier 1 risk-based capital ratio (item 11 divided by item 62) ...................................................... 7206
33. Total risk-based capital ratio (item 21 divided by item 62) ....................................................... 7205
26.
27.
Percentage
.
.
.
%
%
%
1. Report amount included in Schedule HC, item 26.b, "Accumulated other comprehensive income."
2. Includes subordinated notes payable to unconsolidated trusts issuing trust preferred securities net of the bank holding company's investment
in the trust, trust preferred securities issued by consolidated special purpose entities, and Class B and Class C noncontrolling (minority)
interests that qualify as Tier 1 capital.
31.
32.
33.
3/09
FR Y–9C
Page 45
DRAFT
Schedule HC-R—Continued
Bank holding companies are not required to risk-weight each on-balance sheet asset and the credit equivalent amount of each off-balance sheet item that qualifies for a risk
weight of less than 100 percent (50 percent for derivatives) at its lower risk weight. When completing items 34 through 54 of Schedule HC-R, each bank holding company should
decide for itself how detailed a risk-weight analysis it wishes to perform. In other words, a bank holding company can choose from among its assets and off-balance sheet
items that have a risk weight of less than 100 percent which ones to risk-weight at an appropriate lower risk weight, or it can simply risk-weight some or all of these items at a
100 percent risk weight (50 percent for derivatives).
(Column A)
Totals
(from
Schedule HC)
Dollar Amounts in Thousands
Balance Sheet Asset Categories
34. Cash and due from depository institutions (column A
equals the sum of Schedule HC, items 1.a, 1.b.(1) and
1.b.(2))......................................................................................
Bil
Mil
Thou
(Column B)
Items Not
Subject to
Risk-Weighting
Bil
Mil
BHCE
Thou
(Column C)
(Column D)
(Column E)
C000
(Column F)
◄
Allocation by Risk Weight Category
0%
Bil
Mil
BHC0
20%
Thou
Bil
Mil
BHC2
50%
Thou
Bil
Mil
BHC5
100%
Thou
Bil
Mil
Thou
BHC9
BHCK 0010
34.
bhcx 1754
35. Held-to-maturity securities .......................................................
35.
bhcx 1773
36. Available-for-sale securities .....................................................
37. Federal funds sold and securities purchased under
agreements to resell.................................................................
36.
BHCK C225
37.
bhct 5369
38. Loans and leases held for sale ................................................
38.
bhct B528
39. Loans and leases, net of unearned income .............................
39.
bhcx 3123
40. LESS: Allowance for loan and lease losses .............................
40.
bhcx 3545
41. Trading assets ..........................................................................
41.
BHCK B639
42. All other assets1 .......................................................................
42.
bhct 2170
43. Total assets (sum of items 34 through 42) ...............................
43.
1. Includes premises and fixed assets, other real estate owned, investments in unconsolidated subsidiaries and associated companies, direct and indirect investments in real estate ventures, intangible assets, and other assets.
9/05
DRAFT
Schedule HC-R—Continued
(Column A)
Face Value
or Notional
Amount
Dollar Amounts in Thousands
Derivatives and Off-Balance Sheet Items
44. Financial standby letters of credit.................
45. Performance standby letters of
credit ............................................................
46. Commercial and similar letters of
credit ............................................................
47. Risk participations in bankers
acceptances acquired by the reporting
institution ......................................................
FR Y–9C
Page 46
Bil
Mil
Credit
Conversion
Factor
(Column B)
Credit
Equivalent
Amount1
Bil
Thou
Mil
BHCE
BHCK B546
Thou
(Column C)
(Column D)
(Column E)
(Column F)
Allocation by Risk Weight Category
0%
Bil
Mil
BHC0
20%
Thou
Bil
Mil
BHC2
50%
Thou
Bil
Mil
BHC5
100%
Thou
Bil
Mil
Thou
BHC9
1.00 or 12.52
44.
.50
45.
.20
46.
1.00
47.
1.00
48.
1.00
49.
12.53
50.
1.00
51.
1.00
52.
.50
53.a.
bhct 6570
bhct 3411
BHCK 3429
bhct 3433
48. Securities lent...............................................
49. Retained recourse on small business
obligations sold with recourse ......................
50. Recourse and direct credit substitutes
(other than financial standby letters of
credit) subject to the low-level
exposure rule and residual interests
subject to a dollar-for-dollar capital
requirement ..................................................
51. All other financial assets sold with
recourse .......................................................
52. All other off-balance sheet
liabilities........................................................
53. Unused commitments:
a. With an original maturity
exceeding one year .................................
b. With an original maturity of one
year or less to asset-backed
commercial paper conduits .....................
bhct A250
BHCK B541
BHCK B675
BHCK B681
BHCK 6572
BHCK G591
.10
53.b.
BHCE A167
54. Derivative contracts......................................
1. Column A multiplied by credit conversion factor.
2. For financial standby letters of credit to which the low-level exposure rule applies, use a credit conversion factor of 12.5 or an institution specific factor. For other financial standby letters of credit,
use a credit conversion factor of 1.00. See instructions for further information.
3. Or institution-specific factor.
54.
6/09
Schedule HC-R—Continued
FR Y–9C
Page 47
DRAFT
(Column C)
(Column D)
(Column E)
(Column F)
Allocation by Risk Weight Category
0%
Dollar Amounts in Thousands
Totals
55. Total assets, derivatives, and off-balance sheet items by risk weight category (for each
column, sum of items 43 through 54) .................................................................................................
56. Risk weight factor ...............................................................................................................................
57. Risk-weighted assets by risk weight category (for each column, item 55 multiplied by
item 56) ..............................................................................................................................................
Bil
Mil
20%
Thou
Bil
Mil
50%
Thou
Bil
Mil
100%
Thou
Bil
Mil
Thou
BHCK B696
BHCK B697
BHCK B698
BHCK B699
× 0%
× 20%
× 50%
× 100%
BHCK B700
BHCK B701
BHCK B702
BHCK B703
55.
56.
57.
BHCK 1651
58. Market risk equivalent assets .............................................................................................................
59. Risk-weighted assets before deductions for excess allowance for loan and lease losses
and allocated transfer risk reserve (sum of item 57, columns C through F, and item 58) ..................
58.
BHCK B704
59.
BHCK A222
60. LESS: Excess allowance for loan and lease losses...........................................................................
60.
BHCK 3128
61. LESS: Allocated transfer risk reserve.................................................................................................
61.
BHCK A223
62. Total risk-weighted assets (item 59 minus items 60 and 61)..............................................................
62.
3/02
FR Y–9C
Page 48
DRAFT
Schedule HC-R—Continued
MEMORANDA
Dollar Amounts in Thousands BHCK
1. Current credit exposure across all derivative contracts covered by the risk-based capital standards ............................................................................ 8764
(Column A)
One year or less
Dollar Amounts in Thousands
BHCK Tril
Bil
Mil
With a remaining maturity of
(Column B)
Over one year
through five years
Thou BHCK Tril
Bil
Mil
Bil
Mil
Thou
M.1.
(Column C)
Over five years
Thou BHCK Tril
Bil
Mil
Thou
contracts:1
2. Notional principal amounts of derivative
a. Interest rate contracts..................................................................................................
b. Foreign exchange contracts ........................................................................................
c. Gold contracts .............................................................................................................
d. Other precious metals contracts..................................................................................
e. Other commodity contracts .........................................................................................
f. Equity derivative contracts ..........................................................................................
g. Credit derivative contracts:
Purchased credit protection that (a) is a covered position under the market risk
rule or (b) is not a covered position under the market risk rule and is not recognized
as a guarantee for risk-based capital purposes:
(1) Investment grade ...................................................................................................
(2) Subinvestment grade .............................................................................................
3809
3812
8771
8774
8777
A000
8766
8769
8772
8775
8778
A001
8767
8770
8773
8776
8779
A002
M.2.a.
M.2.b.
M.2.c.
M.2.d.
M.2.e.
M.2.f
G597
G600
G598
G601
G599
G602
M.2.g.(1)
M.2.g.(2)
Dollar Amounts in Thousands
3. Preferred stock (including related surplus) eligible for inclusion in Tier 1 capital:
a. Noncumulative perpetual preferred stock (included and reported in “Total equity capital,” on Schedule HC) ............................................................
b. Not applicable.
c. Other noncumulative preferred stock eligible for inclusion in Tier 1 capital (e.g., REIT preferred securities) (included in Schedule HC, item 27.b) .
d. Other cumulative preferred stock eligible for inclusion in Tier 1 capital (excluding trust preferred securities) (included in Schedule HC, item 20
or 27.b) .....................................................................................................................................................................................................................
4. Offsetting debit to the liability (i.e., the contra account) for Employee Stock Ownership Plan (ESOP) debt guaranteed by the reporting bank
holding company (included in Schedule HC, item 26.c)..................................................................................................................................................
5. Treasury stock (including offsetting debit to the liability for ESOP debt) (included in Schedule HC, item 26.c):
a. In the form of perpetual preferred stock......................................................................................................................................................................
b. In the form of common stock ......................................................................................................................................................................................
BHCK
Bil
Mil
Thou
5479
M.3.a.
C498
M.3.c.
A507
M.3.d.
2771
M.4.
5483
5484
M.5.a.
M.5.b.
1. Exclude foreign exchange contracts with an original maturity of 14 days or less and all future contracts.
6/09
Schedule HC-R—Continued
MEMORANDA—Continued
FR Y–9C
Page 49
DRAFT
Dollar Amounts in Thousands
BHCK
Bil
Mil
Thou
6. Market risk equivalent assets attributable to specific risk (included in Schedule HC-R, item 58) ................................................................................... F031
M.6.
7. Not applicable
8. Restricted core capital elements included in Tier 1 capital:
a. Qualifying Class B noncontrolling (minority) interest (included in Schedule HC, item 27.b) ......................................................................................
b. Qualifying Class C noncontrolling (minority) interest (included in Schedule HC, item 27.b) .....................................................................................
c. Qualifying cumulative perpetual preferred stock (included in Schedule HC, item 27.a) ............................................................................................
d. Qualifying trust preferred securities2 (included in Schedule HC, item 19.b) ..............................................................................................................
9. Goodwill net of any associated deferred tax liability ......................................................................................................................................................
M.8.a
M.8.b.
M.8.c.
M.8.d.
M.9.
BHCK
10. Ratio of qualifying restricted core capital elements to total core capital elements less (goodwill net of any associated deferred tax
G222
liability) ..................................................................................................................................................................................................................
G219
G220
5990
C502
G221
Percentage
.
%
M.10.
2. Includes subordinated notes payable to unconsolidated trusts issuing trust preferred securities net of the bank holding company’s investment in the trust, and trust preferred securities issued by
consolidated special purpose entities, that qualify as Tier 1 capital.
3/09
DRAFT
For Federal Reserve Bank Use Only
C.I.
FR Y– 9C
Page 50
Schedule HC-S—Servicing, Securitization, and Asset Sale Activities
(Column A)
1–4 Family
Residential
Loans
Dollar Amounts in Thousands
Securitization Activities
1. Outstanding principal balance of assets
sold and securitized with servicing retained
or with recourse or other seller-provided
credit enhancements ...................................
2. Maximum amount of credit exposure
arising from recourse or other sellerprovided credit enhancements provided to
structures reported in item 1 in the form of:
a. Credit enhancing interest-only strips
(included in HC-B, HC-D,
or HC-F) .................................................
b. Subordinated securities and other
residual interests ....................................
c. Standby letters of credit and other
enhancements ........................................
3. Reporting institution’s unused
commitments to provide liquidity to
structures reported in item 1 .......................
4. Past due loan amounts included in item 1:
a. 30–89 days past due ..............................
b. 90 days or more past due.......................
5. Charge-offs and recoveries on assets
sold and securitized with servicing retained
or with recourse or other seller-provided
credit enhancements (calendar year-todate):
a. Charge-offs.............................................
b. Recoveries .............................................
Bil
Mil
Thou
BHCK B705
(Column B)
Home
Equity
Lines
Bil
Mil
Thou
BHCK B706
(Column C)
Credit
Card
Receivables
Bil
Mil
Thou
BHCK B707
(Column D)
Auto
Loans
Bil
Mil
Thou
BHCK B708
(Column E)
Other
Consumer
Loans
Bil
Mil
Thou
BHCK B709
(Column F)
Commercial
and Industrial
Loans
Bil
Mil
Thou
BHCK B710
C000
(Column G)
All Other Loans,
All Leases, and
All Other Assets
Bil
Mil
◄
Thou
BHCK B711
1.
BHCK B712
BHCK B713
BHCK B714
BHCK B715
BHCK B716
BHCK B717
BHCK B718
BHCK C393
BHCK C394
BHCK C395
BHCK C396
BHCK C397
BHCK C398
BHCK C399
BHCK C400
BHCK C401
BHCK C402
BHCK C403
BHCK C404
BHCK C405
BHCK C406
2.a.
2.b.
2.c.
BHCK B726
BHCK B727
BHCK B728
BHCK B729
BHCK B730
BHCK B731
BHCK B732
BHCK B733
BHCK B734
BHCK B735
BHCK B736
BHCK B737
BHCK B738
BHCK B739
BHCK B740
BHCK B741
BHCK B742
BHCK B743
BHCK B744
BHCK B745
BHCK B746
3.
4.a.
4.b.
BHCK B747
BHCK B748
BHCK B749
BHCK B750
BHCK B751
BHCK B752
BHCK B753
BHCK B754
BHCK B755
BHCK B756
BHCK B757
BHCK B758
BHCK B759
BHCK B760
5.a.
5.b.
3/06
(Column A)
1–4 Family
Residential
Loans
Dollar Amounts in Thousands
Bil
Mil
Thou
6. Amount of ownership (or seller’s) interests
carried as:
a. Securities (included in HC-B) ..................
FR Y– 9C
Page 51
DRAFT
Schedule HC-S—Continued
(Column B)
Home
Equity
Lines
Bil
Mil
Thou
(Column C)
Credit
Card
Receivables
Bil
Mil
Thou
(Column D)
Auto
Loans
Bil
Mil
Thou
(Column E)
Other
Consumer
Loans
Bil
Mil
Thou
(Column F)
Commercial
and Industrial
Loans
Bil
Mil
Thou
BHCK B761
BHCK B762
BHCK B763
BHCK B500
BHCK B501
BHCK B502
(Column G)
All Other Loans,
All Leases, and
All Other Assets
Bil
Mil
Thou
6.a.
b. Loans (included in HC-C) ........................
7. Past due loan amounts included in interests
reported in item 6.a:
a. 30–89 days past due ...............................
6.b.
BHCK B764
BHCK B765
BHCK B766
BHCK B767
BHCK B768
BHCK B769
7.a.
b. 90 days or more past due........................
8. Charge-offs and recoveries on loan
amounts included in interests reported in
item 6.a (calendar year-to-date):
a. Charge-offs..............................................
7.b.
BHCK B770
BHCK B771
BHCK B772
BHCK B773
BHCK B774
BHCK B775
8.a.
b. Recoveries ..............................................
For Securitization Facilities Sponsored By
or Otherwise Established By Other
Institutions
9. Maximum amount of credit exposure arising
from credit enhancements provided by the
reporting institution to other institutions’
securitization structures in the form of
standby letters of credit, purchased
subordinated securities, and other
enhancements..............................................
10. Reporting institution’s unused commitments to provide liquidity to other institutions’ securitization structures ...................
Asset Sales
11. Assets sold with recourse or other sellerprovided credit enhancements and not
securitized ....................................................
12. Maximum amount of credit exposure arising
from recourse or other seller-provided
credit enhancements provided to assets
reported in item 11 .......................................
8.b.
BHCK B776
BHCK B777
BHCK B778
BHCK B779
BHCK B780
BHCK B781
BHCK B782
9.
BHCK B783
BHCK B784
BHCK B785
BHCK B786
BHCK B787
BHCK B788
BHCK B789
10.
BHCK B790
BHCK B791
BHCK B792
BHCK B793
BHCK B794
BHCK B795
BHCK B796
11.
BHCK B797
BHCK B798
BHCK B799
BHCK B800
BHCK B801
BHCK B802
BHCK B803
12.
3/06
Schedule HC-S—Continued
MEMORANDA
FR Y– 9C
Page 52
DRAFT
Dollar Amounts in Thousands
1. Small business obligations transferred with recourse under Section 208 of the Riegle Community Development and Regulatory Improvement
Act of 1994:
a. Outstanding principal balance ....................................................................................................................................................................................
b. Amount of retained recourse on these obligations as of the report date ....................................................................................................................
2. Outstanding principal balance of assets serviced for others (includes participations serviced for others):
a. 1–4 family residential mortgages serviced with recourse or other servicer-provided credit enhancements ..............................................................
b. 1–4 family residential mortgages serviced with no recourse or other servicer-provided credit enhancements .........................................................
c. Other financial assets1................................................................................................................................................................................................
d. 1–4 family residential mortgages serviced for others that are in process of foreclosure at quarter-end (includes closed-end and
open-end loans) .........................................................................................................................................................................................................
3. Asset-backed commercial paper conduits:
a. Maximum amount of credit exposure arising from credit enhancements provided to conduit structures in the form of standby letters of
credit, subordinated securities, and other enhancements:
(1) Conduits sponsored by the bank, a bank affiliate, or the bank holding company ................................................................................................
(2) Conduits sponsored by other unrelated institutions .............................................................................................................................................
b. Unused commitments to provide liquidity to conduit structures:
(1) Conduits sponsored by the bank, a bank affiliate, or the bank holding company ................................................................................................
(2) Conduits sponsored by other unrelated institutions .............................................................................................................................................
4. Outstanding credit card fees and finance charges (included in Schedule HC-S, item 1, column C)2 .............................................................................
BHCK
Bil
Mil
Thou
A249
A250
M.1.a.
M.1.b.
B804
B805
A591
M.2.a.
M.2.b.
M.2.c.
F699
M.2.d.
B806
B807
M.3.a.(1)
M.3.a.(2)
B808
B809
C407
M.3.b.(1)
M.3.b.(2)
M.4.
1. Memorandum item 2.c is to be completed if the principal balance of other financial assets serviced for others is more than $10 million.
2. Memorandum item 4 is to be completed by (1) bank holding companies that, together with affiliated institutions, have outstanding credit card receivables (as defined in the instructions) that
exceed $500 million as of the report date or (2) bank holding companies that on a consolidated basis are credit card specialty holding companies (as defined in the instructions).
3/08
FR Y– 9C
Page 53
DRAFT
Schedule HC-V—Variable Interest Entities
(Column A)
Securitization
Vehicles
Dollar Amounts in Thousands
1. Assets of consolidated variable interest
entities (VIEs) that can be used only to settle
obligations of consolidated VIEs:
a. Cash and balances due from depository
institutions .......................................................
b. Held-to-maturity securities .............................
c. Available-for-sale securities ...........................
d. Securities purchased under
agreements to resell .......................................
e. Loans and leases held for sale ......................
f. Loans and leases, net of unearned
income ..............................................................
g. Less: Allowance for loan and lease
losses ...............................................................
h. Trading assets (other than derivatives) ........
i. Derivative trading assets ................................
j. Other real estate owned ...................................
k. Other assets.....................................................
2. Liabilities of consolidated VIEs for which
creditors do not have recourse to the
general credit of the reporting bank holding
company:
a. Securities sold under agreements to
repurchase .......................................................
b. Derivative trading liabilities............................
c. Commercial paper ...........................................
d. Other borrowed money (exclude
commercial paper) ..........................................
e. Other liabilities ................................................
3. All other assets of consolidated VIEs (not
included in items 1.a through 1.k above)...........
4. All other liabilities of consolidated VIEs (not
included in items 2.a through 2.e above)...........
BHCK
Bil
Mil
(Column B)
ABCP Conduits
Thou BHCK
Bil
Mil
(Column C)
Other VIEs
Thou BHCK
Bil
Mil
Thou
J981
J984
J987
J982
J985
J988
J983
J986
J989
1.a.
1.b.
1.c.
J990
J993
J991
J994
J992
J995
1.d.
1.e.
J996
J997
J998
1.f.
J999
K003
K006
K009
K012
K001
K004
K007
K010
K013
K002
K005
K008
K011
K014
1.g.
1.h.
1.i.
1.j.
1.k.
K015
K018
K021
K016
K019
K022
K017
K020
K023
2.a.
2.b.
2.c.
K024
K027
K025
K028
K026
K029
2.d.
2.e.
K030
K031
K032
3.
K033
K034
K035
4.
3/11
FR Y– 9C
Page 54
DRAFT
Notes to the Balance Sheet—Predecessor Financial Items
For bank holding companies involved in a business combination(s) during the quarter, provide on the lines below quarterly average
information for any acquired company(ies) with aggregated assets of $10 billion or more or 5 percent of the reporting bank holding
company's total consolidated assets as of the previous quarter-end, whichever is less.
1.
2.
3.
4.
Dollar Amounts in Thousands
BHBC
Average loans and leases (net of unearned income).....................................................................................
Average earning assets .................................................................................................................................
Average total consolidated assets .................................................................................................................
Average equity capital ....................................................................................................................................
3516
3402
3368
3519
Bil
Mil
Thou
1.
2.
3.
4.
Notes to the Balance Sheet—Other
Enter in the lines provided below any additional information on specific line items on the balance sheet or its supporting schedules that the
bank holding company wishes to explain, that has been separately disclosed in the bank holding company's quarterly reports to its shareholders, in its press releases, or on its quarterly reports to the Securities and Exchange Commission (SEC). Also include any transactions which
previously would have appeared as footnotes to Schedules HC through HC-S.
Each additional piece of information disclosed should include the appropriate reference to schedule and item number, as well as a description
of the additional information and the dollar amount (in thousands of dollars) associated with that disclosure.
Example
A bank holding company has guaranteed a new loan for its leveraged Employee Stock Ownership Plan (ESOP) for $750 thousand and that
amount has increased the bank holding company's long-term unsecured debt by a material amount. The bank holding company has disclosed
that change to its stockholders and to the SEC. Enter on the line item below the following information:
TEXT
0000
BHCK
Bil
Mil
Thou
Sch. HC, item 16, New loan to holding company's ESOP guaranteed
by bank holding company
750
0000
Notes to the Balance Sheet—Other
TEXT
1.
2.
5357
3.
5358
4.
5359
5.
5360
Dollar Amounts in Thousands
Outstanding issuances of perpetual preferred stock associated with the U.S. Department
of Treasury Community Development Capital Initiative (CDCI) program included in
Schedule HC, item 23, Perpetual preferred stock and related surplus (for Subchapter S
corporations, outstanding issuances of subordinated debt securities associated with
CDCI included in Schedule HC, item 19.a, Subordinated notes and debentures)
BHCK
Bil
Mil
Thou
K141
1.
5357
2.
5358
3.
5359
4.
5360
5.
6. B027
B027
6.
3/10
DRAFT
FR Y– 9C
Page 55
Notes to the Balance Sheet—Other, Continued
TEXT
7.
B028
8.
B029
9.
B030
10.
B031
11.
B032
12.
B033
13.
B034
14.
B035
15.
B036
16.
B037
17.
B038
18.
B039
19.
B040
20.
B041
Dollar Amounts in Thousands
BHCK
Bil
Mil
Thou
B028
7.
B029
8.
B030
9.
B031
10.
B032
11.
B033
12.
B034
13.
B035
14.
B036
15.
B037
16.
B038
17.
B039
18.
B040
19.
B041
20.
3/03
| File Type | application/pdf |
| File Modified | 2011-03-11 |
| File Created | 2010-10-19 |