Parent Company Only Financial Statements for Small Holding Companies

FR Y-9SP
OMB Number 7100-0128
Approval expires March 31, 2017
Page 1 of 8

Board of Governors of the Federal Reserve System

Parent Company Only Financial Statements for Small
Holding Companies—FR Y-9SP
$1 billion

Report at the close of business as of the last calendar day of
December
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 C.F.R. § 225.5(b)) and Section 10 of the Home
Owners' Loan Act (12 U.S.C. § 1467a(b)).
This report form is to be filed by the parent company of small holding companies. For purposes of this report, small holding companies are holding companies that have total consolidated assets of
NOTE: The Parent Company Only Financial Statements for
Small Holding Companies must be signed and attested by the
Chief Financial Officer (CFO) of the reporting holding company
(or by the individual performing this equivalent function).

June and

less than $500 million, except holding companies that meet certain criteria to file the Consolidated Financial Statement for
Holding Companies (FR Y-9C). When such holding companies
are tiered holding companies, separate reports are also to be
filed by each of the subsidiary holding companies. 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:

December 31, 2014
Month / Day / Year (BHSP 9999)

I, the undersigned CFO (or equivalent) of the named holding
company, attest that the Parent Company Only Financial
Statements for Small Holding Companies 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) (BHSP C490)

Legal Title of Holding Company (TEXT 9010)

Signature of Chief Financial Officer (or Equivalent)

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

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

City (TEXT 9130)

State (TEXT 9200)

Zip Code (TEXT 9220)

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 (BHSX 8901)

Area Code / Phone Number (BHSX 8902)

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

Area Code / FAX Number (BHSX 9116)

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

Public reporting burden for this information collection is estimated to vary from 1.5 to 8 hours per response, with an average of 5.4 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, 20th and C Streets, NW, Washington, DC 20551, and to the
Office of Management and Budget, Paperwork Reduction Project (7100-0128), Washington, DC 20503.

FR Y-9SP
Page 8 of 11

Schedule SC-R—Regulatory Capital
Starting on June 30, 2015, covered top-tier savings and loan holding companies (SLHCs) with less than $500 million
in total consolidated assets must complete this schedule on a consolidated basis.

Part I. Regulatory Capital Components and Ratios
Dollar Amounts in Thousands BHSA
Common Equity Tier 1 Capital
1. Common stock plus related surplus, net of treasury stock and unearned employee stock ownership
plan (ESOP) shares .............................................................................................................. P742

Mil

Thou

1.

BHST

2. Retained earnings ................................................................................................................

3247

2.

BHSA

3. Accumulated other comprehensive income (AOCI) ...................................................................... B530
0=No

a. AOCI opt-out election (enter "1" for Yes; enter "0" for No) .........................................................

Common Equity Tier 1 Capital: Adjustments and Deductions
6. LESS: Goodwill net of associated deferred tax liabilities (DTLs) .....................................................
7. LESS: Intangible assets (other than goodwill and mortgage servicing assets (MSAs)),
net of associated DTLs .........................................................................................................
8. LESS: Deferred tax assets (DTAs) that arise from net operating loss and tax credit carryforwards,
net of any related valuation allowances and net of DTLs ...............................................................
9. AOCI-related adjustments (if entered "1" for Yes in item 3.a, complete only items 9.a through 9.e;
if "0" for No in item 3.a, complete only item 9.f):
a. LESS: Net unrealized gains (losses) on available-for-sale securities (if a gain, report as a positive
value; if a loss, report as a negative value) ............................................................................
b. LESS: Net unrealized loss on available-for-sale preferred stock classified as an equity security
under GAAP and available-for-sale equity exposures (report loss as a positive value) ....................
c. LESS: Accumulated net gains (losses) on cash flow hedges (if a gain, report as a positive value;
if a loss, report as a negative value) .....................................................................................
d. LESS: Amounts recorded in AOCI attributed to defined benefit postretirement plans resulting from
the initial and subsequent application of the relevant GAAP standards that pertain to such plans
(if a gain, report as a positive value; if a loss, report as a negative value).....................................
e. LESS: Net unrealized gains (losses) on held-to-maturity securities that are included in AOCI
(if a gain, report as a positive value; if a loss, report as a negative value).....................................
f. To be completed only by SLHCs that entered "0" for No in 3.a:
LESS: Accumulated net gain (loss) on cash-flow hedges included in AOCI, net of applicable income
taxes, that relate to the hedging of items that are not recognized at fair value on the balance sheet
(if a gain, report as a positive value; if a loss, report as a negative value).....................................
10. Other deductions from (additions to) common equity tier 1 capital before threshold-based deductions:
a. LESS: Unrealized net gain (loss) related to changes in the fair value of liabilities that are due to
changes in own credit risk (if a gain, report as a positive value; if a loss, report as a negative value) ....
b. LESS: All other deductions from (additions to) common equity tier 1 capital before threshold-based
deductions
......................................................................................................................
11. LESS: Non-significant investments in the capital of unconsolidated financial institutions in the form of
common stock that exceed the 10 percent threshold for non-significant investments...........................
12. Subtotal (item 5 minus items 6 through 11).................................................................................
13. LESS: Significant investments in the capital of unconsolidated financial institutions in the form of
common stock, net of associated DTLs, that exceed the 10 percent common equity tier 1 capital
deduction threshold...............................................................................................................

BHSA

1=Yes P838
BHSA

4. Common equity tier 1 minority interest includable in common equity tier 1 capital...............................
5. Common equity tier 1 capital before adjustments and deductions (sum of items 1 through 4) ...............

3.

Mil

3.a.
Thou

P839
P840

4.
5.

P841

6.

P842

7.

P843

8.

P844

9.a.

P845

9.b.

P846

9.c.

P847

9.d.

P848

9.e.

P849

9.f.

Q258

10.a.

P850

10.b.

P851
P852

11.
12.

P853

13.

06/2015

FR Y-9SP
Page 9 of 11

Schedule SC-R—Continued
Part I—Continued
Dollar Amounts in Thousands
14. LESS: MSAs, net of associated DTLs, that exceed the 10 percent common equity tier 1 capital
deduction threshold ..............................................................................................................
15. LESS: DTAs arising from temporary differences that could not be realized through net operating loss
carrybacks, net of related valuation allowances and net of DTLs, that exceed the 10 percent common
equity tier 1 capital deduction threshold............................................... ......................................
16. LESS: Amount of significant investments in the capital of unconsolidated financial institutions in the
form of common stock, net of associated DTLs; MSAs, net of associated DTLs; and DTAs arising from
temporary differences that could not be realized through net operating loss carrybacks, net of related
valuation allowances and net of DTLs; that exceeds the 15 percent common equity tier 1 capital
deduction threshold ..............................................................................................................
17. LESS: Deductions applied to common equity tier 1 capital due to insufficient amounts of additional
tier 1 capital and tier 2 capital to cover deductions .......................................................................
18. Total adjustments and deductions for common equity tier 1 capital (sum of items 13 through 17) ..........
19. Common equity tier 1 capital (item 12 minus item 18) ...............................................................

BHSA

Mil

Thou

P854

14.

P855

15.

P856

16.

P857
P858
P859

17.
18.
19.

P860
P861
P862
P863
P864
P865

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

Tier 1 Capital
26. Tier 1 capital (sum of items 19 and 25) .................................................................................... 8274

26.

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

Tier 2 Capital
27. Tier 2 capital instruments plus related surplus ............................................................................
28. Non-qualifying capital instruments subject to phase out from tier 2 capital ........................................
29. Total capital minority interest that is not included in tier 1 capital .....................................................
30. Allowance for loan and lease losses includable in tier 2 capital ......................................................
31. Unrealized gains on available-for-sale preferred stock classified as an equity security under GAAP and
available-for-sale equity exposures includable in tier 2 capital .......................................................
32. Tier 2 capital before deductions (sum of items 27 through 31)............................................ ............
33. LESS: Tier 2 capital deductions ...............................................................................................
34. Tier 2 capital (greater of item 32 minus item 33, or zero)......................................................... .....

P866
P867
P868
5310

27.
28.
29.
30.

Q257
P870
P872
5311

31.
32.
33.
34.

Total Capital
35. Total capital (sum of items 26 and 34) .....................................................................................

3792

35.

3368

36.

P875
B596
A224

37.
38.
39.

Total Risk-Weighted Assets
40. Total risk-weighted assets (RWAs) ........................................................................................ A223

40.

Total Assets for the Leverage Ratio
36. Average total consolidated assets ............................................................................................
37. LESS: Deductions from common equity tier 1 capital and additional tier 1 capital
(sum of items 6, 7, 8, 10.b, 11, 13 through 17, and certain elements of item 24 - see instructions) .........
38. LESS: Other deductions from (additions to) assets for the leverage ratio purposes ............................
39. Total assets for the leverage ratio (item 36 minus items 37 and 38) .............................................

06/2015

FR Y-9SP
Page 10 of 11

Schedule SC-R—Continued
Part I—Continued
Capital Ratios
41. Common equity tier 1 capital ratio (item 19 divided by item 40) ......................................................
42. Tier 1 capital ratio (item 26 divided by item 40) ...........................................................................
43. Total capital ratio (item 35 divided by item 40) ............................................................................
44. Tier 1 leverage ratio (item 26 divided by item 39) ........................................................................
45. Not Applicable

BHSA Percentage

Capital Buffer (items 46 through 48 are effective January 1, 2016):
46. Institution-specific capital buffer necessary to avoid limitations on distributions and
discretionary bonus payments:
a. Capital conservation buffer .................................................................................................

BHSA Percentage

Dollar Amounts in Thousands
Institutions must complete items 47 and 48 if the amount in item 46 is less than or equal to the applicable
minimum capital conservation buffer:
47. Eligible retained income ....................................................................... ..................................
48. Distributions and discretionary bonus payments during the quarter .................................................

BHSA

.
.
.
.

P793
7206
7205
7204

41.
42.
43.
44.
45.

.
Mil

46.a.
Thou

47.
48.

06/2015