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FR Y-9C
OMB Number 7100-0128
Approval expires March 31, 2022
Page 1 of 69
Board of Governors of the Federal Reserve System
December 31, 2022
Consolidated Financial Statements for
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 BHC Act
(12 U.S.C. § 1844(c)), section 10 of Home Owners’ Loan Act
(HOLA) (12 U.S.C. § 1467a(b)), section 618 of the Dodd-Frank Act
(12 U.S.C. § 1850a(c)(1)), section 165 of the Dodd-Frank Act
(12 U.S.C. § 5365), and section 252.153(b)(2) of Regulation YY
(12 CFR 252.153(b)(2)).
This report form is to be filed by holding companies with total
consolidated assets of $3 billion or more. In addition, holding
NOTE: Each 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 Holding Companies. The
Consolidated Financial Statements for Holding Companies is to be
prepared in accordance with instructions provided by the Federal
Reserve System. The Consolidated Financial Statements for 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).
companies meeting certain criteria must file this report (FR Y-9C)
regardless of size. See page 1 of the general instructions for further information. However, when such holding companies own or
control, or are owned or controlled by, other 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:
Month / Day / Year (BHCK 9999)
I, the undersigned CFO (or equivalent) of the named holding
company, attest that the Consolidated Financial Statements for
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 Holding Company (RSSD 9017)
Signature of Chief Financial Officer (or Equivalent) (BHCK H321)
(Mailing Address of the Holding Company) Street / PO Box (RSSD 9110)
Date of Signature (MM/DD/YYYY) (BHTX J196)
City (RSSD 9130)
State (RSSD 9200)
Zip Code (RSSD 9220)
Person to whom questions about this report should be directed:
with $5 billion or more and an average of
40.48 hours per response for non-Advanced
Approaches HCs with less than $5 billion in
total assets
For Federal Reserve Bank Use Only
RSSD ID
C.I.
Name / Title (BHTX 8901)
Area Code / Phone Number (BHTX 8902)
Area Code / FAX Number (BHTX 9116)
S.F.
E-mail Address of Contact (BHTX 4086)
46.34
Holding companies must maintain in their files a manually signed and attested printout of the data submitted.
47.59
Public reporting burden for this information collection is estimated to vary from 5 to 1,250 hours per response, with an average of 46.29 hours per response for non-Advanced Approaches HCs
and 47.54 hours for Advanced Approaches HCs, 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.
12/2019
03/2019
For Federal Reserve Bank Use Only
FR Y-9C
Page 2 of 69
RSSD ID
S.F.
Report of Income for 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
BHCK
Amount
1. Interest income
a. Interest and fee income on loans:
(1) In domestic offices:
(a) Loans secured by 1– 4 family residential properties............................................... 4435
1.a.(1)(a)
(b) All other loans secured by real estate ................................................................. 4436
1.a.(1)(b)
(c) All other loans ............................................................................................... F821
1.a.(1)(c)
1.a.(2)
(2) In foreign offices, Edge and Agreement subsidiaries, and IBFs .................................... 4059
b. Income from lease financing receivables..................................................................... 4065
1.b.
1.c.
c. Interest income on balances due from depository institutions1 ......................................... 4115
d. Interest and dividend income on securities:
(1) U.S. Treasury securities and U.S. government agency obligations
1.d.(1)
(excluding mortgage-backed securities) .................................................................. B488
1.d.(2)
(2) Mortgage-backed securities ................................................................................. B489
(3) All other securities.............................................................................................. 4060
1.d.(3)
1.e.
e. Interest income from trading assets 2
........................................................................... 4069
f. Interest income on federal funds sold and securities purchased under agreements
to resell............................................................................................................... 4020
1.f.
1.g.
g. Other interest income ............................................................................................. 4518
1.h.
h. Total interest income (sum of items 1.a through 1.g) ...................................................... 4107
2. Interest expense
a. Interest on deposits:
(1) In domestic offices:
(a) Time deposits of $250,000 or less ..................................................................... HK03
2.a.(1)(a)
2.a.(1)(b)
(b) Time deposits of more than $250,000 ................................................................ HK04
2.a.(1)(c)
(c) Other deposits............................................................................................... 6761
(2) In foreign offices, Edge and Agreement subsidiaries, and IBFs .................................... 4172
2.a.(2)
4180
2.b.
b. Expense on federal funds purchased and securities sold under agreements to repurchase ...
2
c. Interest on trading liabilities and other borrowed money
2.c.
(excluding subordinated notes and debentures) ........................................................... 4185
d. Interest on subordinated notes and debentures and on mandatory convertible
2.d.
securities2............................................................................................................. 4397
4398
2.e.
e. Other interest expense ............................................................................................
4073
2.f.
f. Total interest expense (sum of items 2.a through 2.e) ....................................................
4074
3.
3. Net interest income (item 1.h minus item 2.f)...................................................................
2 3
JJ33
Holding companies with less than $5 billion in total assets should report 4.
4. Provision for loan and lease losses ..............................................................................
data items 5.d.(6) and 5.d.(7) only and leave 5.d.(1) through 5.d.(5) blank.
5. Noninterest income:
5.a.
a. Income from fiduciary activities ................................................................................. 4070
4483
5.b.
b. Service charges on deposit accounts in domestic offices................................................
3 2,4
A220
5.c.
c. Trading revenue ....................................................................................................
C886
5.d.(1)
d. (1) Fees and commissions from securities brokerage ....................................................
C888
5.d.(2)
(2) Investment banking, advisory, and underwriting fees and commissions.........................
C887
5.d.(3)
(3) Fees and commissions from annuity(6)
sales
..............................................................
Fees
and commissions from securities brokerage, investment
C386
5.d.(4)
(4) Underwriting income from insurancebanking,
and reinsurance
...................................
advisory, activities
and underwriting
fees and commissions
C387
5.d.(5)
(5) Income from other insurance activities
(7) ...................................................................
Income from insurance activities 5
2
B491
e. Venture capital revenue...........................................................................................
5.d.(6) 5.e.
- MDRM 1
B492
5.f.
f. Net servicing fees ..................................................................................................
5.d.(7) - MDRM 2
2
5.g.
g. Net securitization income......................................................................................... B493
5. Includes underwriting income from from insurance and reinsurance activities.
1. Includes interest income on time certificates of deposit not held for trading.
3.2. Institutions that have adopted ASU 2016-13 should report in item 4, the provisions for credit losses for all financial assets that
fall within the scope of the standard.
3. For holding companies required to complete Schedule HI, memoranda item 9, trading revenue reported in Schedule HI, item 5.c must
4.
equal the sum of memoranda items 9.a through 9.e.
2. To be completed by holding companies with $5 billion or more in total assets (Asset-size test is based on the prior year June 30 report date). Income and or
expenses pertaining to these items should be reported in the "other" categories 1.g, 2.e, and 5.l, respectively by holding companies with less than $5 billion in total
assets.
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FR Y-9C
Page 3 of 69
Schedule HI—Continued
Dollar Amounts in Thousands
5. h. Not applicable.
i. Net gains (losses) on sales of loans and lease ............................................................
j. Net gains (losses) on sales of other real estate owned..................................................
k. Net gains (losses) on sales of other assets4 ................................................................
l. Other noninterest income5.......................................................................................
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 expense6 .....................................................................................
e. Total noninterest expense (sum of items 7.a through 7.d) ..............................................
8. a. Income (loss) before unrealized holding gains (losses) on equity securities not held for
trading, applicable income taxes, and discontinued operations
(sum of items 3, 5.m, 6.a, 6.b, minus items 4 and 7.e) ..................................................
b. Unrealized holding gains (losses) on equity securities not held for trading7 ........................
c. Income (loss) before applicable income taxes and discontinued operations
(sum of items 8.a and 8.b) ......................................................................................
9. Applicable income taxes (foreign and domestic)..............................................................
10. Income (loss) before discontinued operations (item 8.c minus item 9) ....................................
11. Discontinued operations, net of applicable income taxes8..................................................
12. Net income (loss) attributable to 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 holding company (item 12 minus item 13) ..........................
BHCK
Amount
8560
8561
B496
3196
5.i.
5.j.
5.k.
5.l.
5.m.
6.a.
6.b.
4135
7.a.
4217
C216
7.b.
7.c.(1)
7.c.(2)
7.d.
7.e.
B497
4079
3521
C232
4092
4093
HT69
8.a.
8.b.
HT70
4301
4302
FT28
8.c.
9.
10.
11.
G104
12.
G103
4340
13.
14.
4300
4. Exclude net gains(losses) on sales of trading assets and held-to-maturity and available-for-sale-securities.
5. See Schedule HI, memoranda item 6.
6. See Schedule HI, memoranda item 7.
7. Item 8.b is to be completed only by holding companies that have adopted ASU 2016-01, which includes provisions governing
the accounting for investments in equity securities. See the instructions for further detail on ASU 2016-01.
8. Describe on Schedule HI, memoranda item 8.
Memo Items 1 and 2 are to be reported by holding companies with $5 billion or more in total
Memoranda
assets. 1
Dollar Amounts in Thousands BHCK
Amount
1. Net interest income (item 3 above) on a fully taxable equivalent basis ................................. 4519
M.1.
2. Net income before applicable income taxes, and discontinued operations (item 8.c above)
on a fully taxable equivalent basis................................................................................ 4592
M.2.
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
M.3.
4. Income on tax-exempt securities issued by states and political subdivisions in the U.S.
Memo Items
6.a1.d.(3),
throughabove)
6.j are................................................................
to be completed annually on a calendar year-to-date
4507basis in the DecemberM.4.
(included in Schedule
HI, item
report only by holding companies with less than $5 billion in total assets. Holding companies $5 billion or
moreequivalent
in total assets
should at
report
itemsperiod
on a quarterly basis.1
Number
BHCK
5. Number of full-time
employees
end these
of current
(round to nearest whole number) .................................................................................
6. Other noninterest income (from Schedule HI, item 5.l, above) (only report amounts greater
than $100,000 that exceed 7 percent 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) ..............................................
1. Asset-size test is based on the total assets reported as of prior year June 30 report date.
4150
BHCK
C013
C014
C016
M.5.
Amount
M.6.a.
M.6.b.
M.6.c.
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FR Y-9C
Page 4 of 69
Schedule HI—Continued
Memoranda—Continued Memo Items 7.a through 7.p are to be completed annually on a calendar year-to-date basis in the
December report only by holding companies with less than $5 billion in total assets. Holding
1
companies with $5 billion or more in totalDollar
assets
should report
these items
on a quarterly
BHCK
Amountbasis.
Amounts
in Thousands
T047
M.6.d.
M.6.e.
M.6.f.
M.6.g.
h.
TEXT
8562
8562
M.6.h.
i.
TEXT
8563
8563
M.6.i.
TEXT
8564
8564
M.6.j.
C017
0497
Y923
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.
M.7. l.
Y924
M.7.m.
8565
M.7.n.
8566
M.7.o.
8567
M.7.p.
FT29
M.8.a.(1)
M.8.a.(2)
6. d. Rent and other income from other real estate owned.....................................................
e. Safe deposit box rent ..............................................................................................
f. Bank card and credit card interchange fees .................................................................
g. Income and fees from wire transfers ..........................................................................
j.
7. Other noninterest expense (from Schedule HI, item 7.d, above) (only report amounts greater
than $100,000 that exceed 7 percent 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 .................................................................................
l. Other real estate owned expenses ............................................................................
m. Insurance expenses (not included in employee expenses, premises and fixed assets
expenses, and other real estate owned expenses)........................................................
n.
o.
TEXT
8565
TEXTitems 8.a.(1) through Memo item 8.b.(2) is reported by HCs with $5 billion or
Memo
8566
more in total assets. 1
TEXT
8567
p.
8. Discontinued operations and applicable income tax effect (from Schedule HI, item 11)
(itemize and describe each discontinued operation):
4042
C015
F555
4136
C018
8403
4141
4146
F556
F557
F558
F559
TEXT
FT29
a. (1)
(2) Applicable income tax effect.........................................
BHCK FT30
TEXT
FT31
FT31
b. (1)
(2) Applicable income tax effect......................................... BHCK FT32
9. Trading revenue (from cash instruments and derivative instruments)
with $5 billion or more in total assets 1
(Sum of items 9.a through 9.e must equal Schedule HI, item 5.c.)
M.8.b.(1)
M.8.b.(2)
Memorandum items 9.a through 9.e are to be completed by holding companies that reported
total trading assets of $10 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 ...................................................................................................
8757
8758
8759
8760
F186
M.9.a.
M.9.b.
M.9.c.
M.9.d.
M.9.e.
1. Asset-size test is based on the total assets reported as of prior year June 30 report date.
06/2018
12/2019
FR Y-9C
Page 5 of 69
Schedule HI—Continued
Memoranda—Continued
Dollar Amounts in Thousands
Memoranda items 9.f and 9.g are to be completed by holding companies with $100 billion or more
in total assets that are required to complete Schedule HI, Memorandum items 9.a through 9.e,
above.1
BHCK
Amount
9. f. Impact on trading revenue of changes in the creditworthiness of the holding company's
derivatives counterparties on the holding company's derivative assets (included in
Memorandum items 9.a through 9.e above)................................................................ K090
g. Impact on trading revenue of changes in the creditworthiness of the holding company
on the holding company's derivative liabilities
(included in Memorandum items 9.a through 9.e above) ............................................... K094
M.9.f.
M.9.g.
Memorandum items 10.a and 10.b are to be completed by holding companies with $10 billion or
more in total consolidated assets.1
10. Net gains (losses) recognized in earnings on credit derivatives that economically hedge credit
Memorandum
item 11 is to be completed by holding companies with $5 billion or more in total assets. 1
exposures held outside
the trading account:
a. Net gains (losses) on credit derivatives held for trading ................................................. C889
M.10.a.
b. Net gains (losses) on credit derivatives held for purposes other than trading ..................... C890
M.10.b.
$5 billion
11. Credit losses on derivatives (see instructions) ................................................................ A251
M.11.
Memorandum item 12.a is to be completed by holding companies with $1 billion or more in total
assets.1
items 12.a through 12.c are
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.....................................
8431
C242
C243
B983
0=No BHCK
13. Does the reporting holding company have a Subchapter S election in effect for
A530
federal income
tax
purposes
for
the
current
tax
year?
(Enter
"1"
for
Yes;
enter
"0"
for
No.)...............
Memorandum items 14(a) through 14(b)(1) are to be completed by holding companies with $5 billion1=Yes
or more
1
in total assets that have elected to account for assets and liabilities under a fair value option.”
Amount
Dollar Amounts in Thousands BHCK
Memorandum item 14 is to be completed by 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 ................................................................................... F551
(1) Estimated net gains (losses) on loans attributable to changes in instrument-specific
credit risk ....................................................................................................... F552
b. Net gains (losses) on liabilities ................................................................................. F553
Memorandum item 15 is to be completed by holding companies with $5 billion or more in
(1) Estimated net gains (losses)
on liabilities attributable to changes in instrument-specific
total assets. 1
credit risk........................................................................................................ F554
15. Stock-based employee compensation expense (net of tax effects) calculated for all
awards under the fair value method ............................................................................. C409
M.12.a.
M.12.b.(1)
M.12.b.(2)
M.12.c.
M.13.
M.14.a.
M.14.a.(1)
M.14.b.
M.14.b.(1)
M.15.
Memorandum item 16 is to be completed by holding companies that are required to complete
Year-to-date
Schedule HC-C, Memorandum items 6.b andby
6.cholding
and is companies
to be completed
semiannually
in the
with $5
billion or more
in total assets
and annually
BHCK
Amount on a year-todate basis in the December report by holding companies with less than $5 billion in total
June and December reports only.
assets. 1
16. Noncash income from negative amortization on closed-end loans secured by 1–4 family
M.16.
residential properties (included in Schedule HI, item 1.a.(1)(a)) .......................................... F228
17. Other-than-temporary impairment losses on held-to-maturity and available-for-sale debt
2
M.17.
securities recognized in earnings (included in Schedule HI,prior
items
6.a 30
and
6.b)
year June
report
date ..................... J321
1. The asset-size test is based on the total assets reported as of June 30, 2018.
2. Memorandum item 17 is to be completed only by institutions that have not adopted ASU 2016-13.
Memorandum item 17 is to be completed semiannually in June and December by Holding Companies with less than $5 billion in total assets.
(Holding companies with less than $5 billion will continue to report quarterly). 1
03/2019
12/2019
FR Y-9C
Page 6 of 69
Schedule HI-A—Changes in Holding Company Equity Capital
Dollar Amounts in Thousands BHCK
1. Total 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
Amount
1.
2.
3.
BHCT
4. Net income (loss) attributable to holding company (must equal Schedule HI, item 14) ..................
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 holding company ...................................................................................
14. Other adjustments to equity capital (not included above) ........................................................
15. Total 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) .............................
4340
4.
BHCK
3577
3578
3579
3580
4782
4783
4356
4598
4460
B511
4591
3581
5.a.
5.b.
6.a.
6.b.
7.
8.
9.
10.
11.
12.
13.
14.
BHCT
3210
15.
1. Includes, but is not limited to, 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 postretirement plan related changes
other than net periodic benefit cost.
03/2013
FR Y-9C
Page 7 of 69
Schedule HI-B—Charge-Offs and Recoveries on Loans and
Leases and Changes in Allowances for Credit Losses
Part I. Charge-offs and Recoveries on Loans and Leases (Fully Consolidated)
Part I includes charge-offs and recoveries through
the allocated transfer risk reserve.
(Column A)
Charge-offs1
(Column B)
Recoveries
BHCK
Amount
Amount
Dollar Amounts in Thousands BHCK
1. Loans secured by real estate:
a. Construction, land development, and other land loans
in domestic offices:
C892
(1) 1– 4 family residential construction loans ................................. C891
1.a.(1)
(2) Other construction loans and all land development and
C894
1.a.(2)
other land loans ................................................................. C893
3584
3585
1.b.
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 ........................... 5411
5412
1.c.(1)
(2) Closed-end loans secured by 1– 4 family residential
properties in domestic offices:
C217
(a) Secured by first liens ...................................................... C234
1.c.(2)(a)
C235
C218
(b) Secured by junior liens....................................................
1.c.(2)(b)
d. Secured by multifamily (5 or more) residential properties in
domestic offices...................................................................... 3588
3589
1.d.
Holding companies with less than $5 billion should report Item 4.c only and leave
e. Secured by nonfarm nonresidential properties in domestic offices:
4.a and 4.b blank. 2
(1) Loans secured by owner-occupied nonfarm nonresidential
C896
properties .......................................................................... C895
1.e.(1)
C898
(2) Loans secured by other nonfarm nonresidential properties.......... C897
1.e.(2)
B513
f. In foreign offices ..................................................................... B512
1.f.
2. Not applicable.
4655
4665
3. Loans to finance agricultural production and other
farmers ......
3.
4.c.Toloans
U.S. to
addressees
(domicile) and non-U.S. addressees
4. Commercial and industrial loans:
(domicile)
4617
a. To U.S. addressees (domicile) ................................................... 4645
4.a.
4618
b. To non-U.S. addressees (domicile) ............................................. 4646
4.b.
5. Loans to individuals for household, family, and other personal
4.c.
4.c.B - MDRM 4
4.c.A - MDRM 3
expenditures:
B515
a. Credit cards ........................................................................... B514
5.a.
K133
5.b.
b. Automobile loans .................................................................... K129
c. Other consumer loans (includes single payment, installment,
Itemrevolving
6 is to becredit
completed
by HCs
with $5 billion or more in total consolidated assets. 2
all student loans, and
plans other
than
K206
credit cards) .......................................................................... K205
5.c.
4627
6. Loans to foreign governments and official institutions......................... 4643
6.
2
Holding
companies with less than $5 billion in total assets should report
and leave item 8.a and 8.b
4644 data item Item 8.c 4628
7. All other
loans............................................................................
7. blank.
8. Lease financing receivables:
a. Leases to individuals for household, family, and other personal
F187
8.a.
expenditures .......................................................................... F185
C880
F188
b. All 8.c.
other
leases
.......................................................................
8.b.
Leases to individuals for household, family, and other personal expenditures and all other leases.
4605
9. Total (sum of items 1 through 8) .................................................... 4635
9.
8.c.A - MDRM 5
8.c.B - MDRM 6
8.c.
1. Include write-downs arising from transfers to a held-for-sale account.
2. Asset-size test is based on the total assets reported as of prior year June 30 report
date.
of loans
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FR Y-9C
Page 8 of 69
Schedule HI-B—Continued
Memoranda
(Column A)
1
Charge-offs
Memorandum item 2 is to be completed by holding companies with $5 billion or more in total assets.
(Column B)
Recoveries
3
Date
BHCK
Amount
Dollar Amounts in Thousands BHCK
1. Loans to finance commercial real estate, construction, and land
development activities (not secured by real estate) included in Schedule
5410
HI-B, part I, items 4 and 7 above ......................................................... 5409
2. Loans secured by real estate to non-U.S. addressees (domicile) (included in
4652 or more in total assets.
4662 3
Schedule HI-B, part I, item 1, above) ....................................................
holding companies with $5 billion
Amount
M.1.
M.2.
Memorandum item 3 is to be completed by (1) 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) holding companies that on a
consolidated basis are credit card specialty holding companies (as defined in the instructions).
of loans
Year-to-date
BHCK
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)2 ......................... C388
Amount
M.3.
1. Include write-downs arising from transfers to a held-for-sale account.
2. Institutions that have adopted ASU 2016-13 should report in Memorandum item 3 uncollectible retail credit card fees and finance
charges reversed against income (i.e., not included in charge-offs against the allowance for credit losses on loans and leases).
3. Asset-size test is based on the total assets reported as of prior year June 30 report
date.
1
Part II. Changes in Allowances for Credit Losses
(Column A)
Loans and leases held
for investment
Dollar Amounts in Thousands
1. Balance most recently reported at end of previous
year (i.e., after adjustments from amended Reports
of Income) ......................................................
2. Recoveries (column A must equal Part I, item 9,
column B, above) .............................................
3. LESS: Charge-offs (column A must equal Part I,
item 9, column A, above less Schedule HI-B, Part II,
item 4, Column A) ............................................
4. LESS: Write-downs arising from transfers of
financial assets3 ...............................................
5. Provisions for credit losses4, 5 ..............................
6. Adjustments (see instructions for this schedule)......
7. Balance end of current period (sum of items 1, 2, 5,
and 6, less items 3 and 4) (column A must equal
Schedule HC, item 4.c)......................................
BHCK
B522
Amount
(Column B)
Held-to-maturity
debt securities2
BHCK
Amount
(Column C)
Available-for-sale
debt securities2
BHCK
Amount
JH88
JH94
1.
JH89
JH95
2.
C079
JH92
JH98
3.
5523
4230
C233
JJ00
JH90
JH91
JJ01
JH96
JH97
4.
5.
6.
JH93
JH99
7.
BHCT
4605
BHCK
BHCT
3123
1. Institutions that have not adopted ASU 2016-13 should report changes in allowance for loan and lease losses in column A.
2. Columns B and C are to be completed only by institutions that have adopted ASU 2016-13.
3. Institutions that have not adopted ASU 2016-13, should report write-downs arising from transfers of loans to a held-for-sale account
in item 4, column A.
4. Institutions that have not yet adopted ASU 2016-13 should report the provision for loan and lease losses in item 5, column A, and
the amount reported must equal Schedule HI, item 4.
5. For institutions that have adopted ASU 2016-13, the sum of item 5, columns A through C, plus schedule HI-B, Part II, Memorandum
item 5, below, must equal Schedule HI, item 4.
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FR Y-9C
Page 9 of 69
Schedule HI-B—Continued
Memoranda
Memoranda Items 1, 2, 3 and 4 are to be completed by holding companies with $5 billion or more in total assets. 1
Amount
Dollar Amounts in Thousands BHCK
1. Allocated transfer risk reserve included in Schedule HI-B, part II, item 7, column A, above............. C435
M.1.
Memoranda items 2 and 3 are to be completed by (1) 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) 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 .............
3. Amount of allowance for loan and lease losses attributable to retail credit card fees and
2
finance charges1 ............................................................................................................
4. Amount of allowance for post-acquisition credit losses on purchased credit-impaired loans
accounted for in accordance with AICPA Statement of Position 03-3
3
(included in Schedule HI-B, part II, item 7, column A, above)2 ..................................................
5. Provisions for credit losses on other financial assets measured at amortized cost (not included in
4
item 5, above)3 ..............................................................................................................
6. Allowance for credit losses on other financial assets measured at amortized cost (not included in
4
item 7, above)3 ..............................................................................................................
C389
M.2.
C390
M.3.
C781
M.4.
JJ02
M.5.
JJ03
M.6.
1. Asset-size test is based on the total assets reported as of prior year June 30 report
date.
2.1. Institutions that have adopted ASU 2016-13 should report in Memorandum item 3 the amount of allowance for credit losses on loans
and leases attributable to retail credit card fees and finance charges.
3.2. Memorandum item 4 is to be completed only by institutions that have not yet adopted ASU 2016-13.
4.3. Memorandum items 5 and 6 are to be completed only by institutions that have adopted ASU 2016-13.
03/2019
12/2019
Part I. Disaggregated data on the Allowance for Loan and Lease Losses to be
completed by Holding companies with $5 billion or more in total assets. 1,2
FR Y-9C
Page 10 of 69
Schedule HI-C—Disaggregated Data on the Allowance for Loan and Lease Losses
Part I. Disaggregated Data on the Allowance for Loan and Lease Losses1
Schedule HI-C is to be completed by holding companies with $1 billion or more in total assets.2
(Column A)
Recorded Investment:
Individually Evaluated
for Impairment
(ASC 310-10-35)
Dollar Amounts in Thousands BHCK
1. Real estate loans:
a. Construction loans ..... M708
b. Commercial
real estate loans ........ M714
c. Residential
real estate loans ........ M721
2. Commercial loans3 ......... M727
3. Credit cards .................. M733
4. Other consumer loans ..... M739
5. Unallocated, if any..........
6. Total (sum of
4
with5.)total
assets
M746
items 1.a. through
.........
Amount
(Column B)
Allowance Balance:
Individually Evaluated
for Impairment
(ASC 310-10-35)
BHCK
Amount
(Column C)
Recorded Investment:
Collectively Evaluated
for Impairment
(ASC 450-20)
BHCK
Amount
(Column D)
Allowance Balance:
Collectively Evaluated
for Impairment
(ASC 450-20)
BHCK
Amount
(Column E)
Recorded Investment:
Purchased
Credit-Impaired Loans
(ASC 310-30)
BHCK
Amount
(Column F)
Allowance Balance:
Purchased
Credit-Impaired Loans
(ASC 310-30)
BHCK
Amount
M709
M710
M711
M712
M713
1.a.
M715
M716
M717
M719
M720
1.b.
M722
M723
M724
M725
M726
M728
M729
M730
M731
M732
M735
M736
M737
M743
M738
M744
1.c.
2.
3.
4.
5.
M750
M751
M734
M740
greater than $5
billion
M747
insert
"prior year June 30 M742
M741
report date" and delete "JuneM745
30, 2018"
M748
M749
6.
1. Only institutions that have not adopted ASU 2016-13 are to complete Schedule HI-C, Part I.
in items 1, 3, or 4 on Schedule HI-C, Part I.
2. The asset-size test is based on the total assets reported as of June 30, 2018.
3. Include all loans and leases not reported as real estate loans, credit cards, or other consumer loans.
4. The sum of item 6, columns B, D, and F, must equal Schedule HC, item 4.c. Item 6, column E, must equal Schedule HC-C, Memorandum item 5.b. Item 6, column F, must equal
Schedule HI-B, Part II, Memorandum item 4.
03/2019
12/2019
1. Data items 1-6 are to be completed by holding companies that have adopted ASU 2016-13 and holding companies with
FR Y-9C
Page
11 of 69
less than $5 billion that have not adopted ASU 2016-13 (and chose not to report on HI-C Part I). Holding companies that
have
less than $5 billion in total assets and have not adopted ASU 2016-13 should report the recorded investment instead of the
amortized
cost in column
A and report items 1-6 semiannually in June and December.
Schedule
HI-C—Continued
Part II. Disaggregated Data on the Allowances for Credit Losses1 1, 2
Schedule HI-C, Part II is to be completed by holding companies with $1 billion or more in total assets.2
(Column A)
Amortized Cost
Dollar Amounts in Thousands
Loans and Leases Held for Investment: 1
1. Real estate loans:
a. Construction loans ......................................................................
b. Commercial real estate loans ........................................................
c. Residential real estate loans..........................................................
2. Commercial loans 3 ..........................................................................
, if any
3. Credit cards ..................................................................................
4. Other consumer loans .....................................................................
5. Unallocated ...................................................................................
6. Total (sum of items 1.a through 5)4 .....................................................
BHCK
Amount
JJ04
JJ05
JJ06
JJ07
JJ08
JJ09
(Column B)
Allowance Balance
BHCK
JJ12
JJ13
JJ14
JJ15
JJ16
JJ17
JJ18
JJ19
JJ11
1.a.
1.b.
1.c.
2.
3.
4.
5.
6.
Allowance Balance
Amount
Dollar Amounts in Thousands
BHCK
Held-to-Maturity Securities:
7. Securities issued by states and political subdivisions in the U.S. ..............................................
8. Total mortgage-backed securities (MBS) (including CMOs, REMICs and stripped MBS) ...............
9. Asset-backed securities and structured financial products.......................................................
10. Other debt securities .......................................................................................................
11. Total (sum of items 7 through 10) 56.....................................................................................
JJ20
JJ21
JJ23
JJ24
JJ25
5
Amount
7.
8.
9.
10.
11.
prior year June 30 report date.
1. Only institutions that have adopted ASU 2016-13 are to complete Schedule HI-C, Part II.
2. The $1 billion asset size test is based on the total assets reported as of June 30, 2018.
3. Include all loans and leases not reported as real estate loans, credit cards, or other consumer loans in items 1, 3, or 4 of
Schedule HI-C, Part II.
4. Item 6, column B, must equal schedule HC, item 4.c.
5.
6.Item 11 must equal Schedule HI-B, Part II item 7, column B.
5. Only institutions that have adopted ASU 2016-13 are to complete Schedule
HI-C, Part II line items 7 through 11. Institutions with less than $5 billion in total
assets should report items 7 through 11 semiannually in the June and
December reports only.
12/2019
03/2019
FR Y-9C
Page 12 of 69
Notes to the Income Statement—Predecessor Financial Items
For 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 aggregated assets of $10 billion or more or 5 percent of the reporting holding
company's total consolidated assets as of the previous quarter-end, whichever is less. Information should be reported year-todate of acquisition.
Dollar Amounts in Thousands
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 losses1 ..................................................................................
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 securities2 .............................
7. Total noninterest expense ...............................................................................................
a. Salaries and employee benefits ....................................................................................
b. Goodwill impairment losses..........................................................................................
8. Income (loss) before applicable income taxes and discontinued operations ...............................
9. Applicable income taxes .................................................................................................
10. Noncontrolling (minority) interest ......................................................................................
BHBC
Amount
4107
4094
4218
4073
4421
4074
JJ33
4079
4070
A220
B490
B491
B493
B494
4091
4093
4135
C216
4301
4302
4484
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.
BHCK
11. Discontinued operations, net of applicable income taxes and noncontrolling (minority) interest ......
FT41
11.
BHBC
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 ......................................
4340
4475
6061
4519
12.
13.
14.
15.
1. Institutions that have adopted ASU 2016-13 should report in item 4, the provisions for credit losses for all financial assets that fall
within the scope of the standard.
2. For institutions that have adopted ASU 2016-01, which includes provisions governing the accounting for investments in equity
securities, include realized and unrealized gains (losses) (and all other value changes) on equity securities and other equity
investments not held for trading in item 6.
03/2019
FR Y-9C
Page 13 of 69
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
holding company wishes to explain, that has been separately disclosed in the 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 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
Amount
Sch. HI, item 1.a(1), Recognition of interest payments on
nonaccrual loans to XYZ country
1350
0000
Notes to the Income Statement (Other)
Dollar Amounts in Thousands BHCK
1. Adoption of Current Expected Credit Losses Methodology - ASU 2016-131, 2 ................................... JJ26
2. Initial allowances for credit losses recognized upon the acquisition of purchased credit-deteriorated
assets on or after the effective date of ASU 2016-131 ................................................................ JJ27
3. Effect of adoption of current expected credit losses methodology on allowances for credit losses on
loans and leases held for investment and held-to-maturity debt securities1, 2 ................................... JJ28
Amount
BHCK
Amount
TEXT
4.
5351
5.
5352
6.
5353
7.
5354
8.
5355
9.
B042
1.
2.
3.
5351
4.
5352
5.
5353
6.
5354
7.
5355
8.
B042
9.
B043
10.
10. B043
1. Only institutions that have adopted ASU 2016-13 should report values in these items, if applicable.
2. Institutions should complete this item in the quarter that they adopt ASU 2016-13 and in the quarter-end FR Y-9C report for the
remainder of that calendar year only.
03/2019
FR Y-9C
Page 14 of 69
Notes to the Income Statement (Other)—Continued
TEXT
Dollar Amounts in Thousands
BHCK
Amount
11. B044
B044
11.
B045
12.
B046
13.
B047
14.
B048
15.
B049
16.
B050
17.
B051
18.
B052
19.
B053
20.
B054
21.
B055
22.
B056
23.
12. B045
13. B046
14. B047
15. B048
16. B049
17. B050
18. B051
19. B052
20. B053
21. B054
22. B055
23. B056
03/2019
For Federal Reserve Bank Use Only
FR Y-9C
Page 15 of 69
Name of Holding Company
C.I.
Consolidated Financial Statements for
Holding Companies
Report at the close of business
Date
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 .......................................................
b. Interest-bearing balances:2
(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)3 .............................................
b. Available-for-sale securities (from Schedule HC-B, column D) ............................................
c. Equity securities with readily determinable fair values not held for trading4 ............................
3. Federal funds sold and securities purchased under agreements to resell:
a. Federal funds sold in domestic offices ................................................................... BHDM
b. Securities purchased under agreements to resell5, 6.................................................. BHCK
4. Loans and lease financing receivables:
a. Loans and leases held for sale ....................................................................................
b. Loans and leases, held for investment........................................... B528
c. LESS: Allowance for loan and lease losses7 ................................... 3123
d. Loans and leases, held for investment, net of 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 (from Schedule HC-M) ...........................................................................
11. Other assets (from Schedule HC-F)6.................................................................................
12. Total assets (sum of items 1 through 11) ...........................................................................
BHCK
Amount
0081
1.a.
0395
0397
1.b.(1)
1.b.(2)
JJ34
1773
JA22
2.a.
2.b.
2.c.
B987
B989
3.a.
3.b.
5369
4.a.
4.b.
4.c.
B529
3545
2145
2150
2130
3656
2143
2160
2170
4.d.
5.
6.
7.
8.
9.
10.
11.
12.
1. Includes cash items in process of collection and unposted debits.
2. Includes time certificates of deposit not held for trading.
3. Institutions that have adopted ASU 2016-13 should report item 2.a, amounts net of any applicable allowance for credit losses. This
item should equal Schedule HC-B, item 8, column A less Schedule HI-B, Part II, item 7, column B.
4. Item 2.c is to be completed only by holding companies that have adopted ASU 2016-01, which includes provisions governing the accounting for
investments in equity securities. See the instructions for further detail on ASU 2016-01.
5. Includes all securities resale agreements in domestic and foreign offices, regardless of maturity.
6. Institutions that have adopted ASU 2016-13 should report items 3.b and 11 amounts net of any applicable allowance for credit losses.
7. Institutions that have adopted ASU 2016-13 should report in item 4.c the allowance for credit losses on loans and leases.
3. Institutions that have adopted ASU 2016-13 should report in item 2.a
amounts net of any applicable allowance for credit losses, and item 2.a should
equal Schedule HC-B, item 8, column A, less Schedule HI-B, Part II, item 7,
column B.
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12/2019
FR Y-9C
Page 16 of 69
Schedule HC—Continued
Dollar Amounts in Thousands
Liabilities
13. Deposits:
a. In domestic offices (from Schedule HC-E):
(1) Noninterest-bearing1 .............................................................................................
(2) Interest-bearing....................................................................................................
b. In foreign offices, Edge and Agreement subsidiaries, and IBFs:
(1) Noninterest-bearing ..............................................................................................
(2) Interest-bearing....................................................................................................
14. Federal funds purchased and securities sold under agreements to repurchase:
a. Federal funds purchased in domestic offices2..................................................................
BHDM
6631
6636
Amount
13.a.(1)
13.a.(2)
BHFN
6631
6636
13.b.(1)
13.b.(2)
BHDM
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
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 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
23.
24.
25.
26.a.
26.b.
26.c.
27.a.
27.b.
28.
29.
3247
B530
A130
3210
3000
G105
3300
1. Includes noninterest-bearing demand, time, and savings deposits.
2. Report overnight Federal Home Loan Bank advances in Schedule HC, item 16, "Other borrowed money."
3. Includes all securities repurchase agreements in domestic and foreign offices regardless of maturity.
4. Includes limited-life preferred stock and related surplus.
5. Includes, but is not limited to, net unrealized holding gains (losses) on available-for-sale securities, accumulated net gains (losses) on cash flow
hedges, cumulative foreign currency translation adjustments, and accumulated defined benefit pension and other postretirement plan adjustments.
6. Includes treasury stock and unearned Employee Stock Ownership Plan shares.
Remove space
03/2013
FR Y-9C
Page 17 of 69
Schedule HC—Continued
Memoranda (to be completed annually by holding companies for the December 31 report date)
0=No BHCK
1. Has the 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.) ........................................................................ 1=Yes C884
2. If response to Memoranda item 1 is yes, indicate below the name and address of the holding company's
independent external auditing firm (see instructions), and the name and e-mail address of the auditing firm's
engagement partner.7
a.
M.1.
b.
(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 Abbreviation (TEXT C714)
(4) Zip Code (TEXT C715)
7. The Federal Reserve regards information submitted in response to Memorandum item 2.b as confidential.
03/2013
FR Y-9C
Page 18 of 69
Schedule HC-B—Securities
Held-to-Maturity
(Column A)
Amortized Cost
(Column B)
Fair Value
BHCK
Amount
Amount
Dollar Amounts in Thousands BHCK
0211
0213
1. U.S. Treasury securities...........................................................
2. U.S. government agency and sponsored agency obligations
Holding companies with less than $5 billion should report data item Item 4.a.(4)
HT50
HT51
(exclude mortgage-backed securities)1 ........................................
and should leave 4.a.(1) through 4.a.(3) blank. 3
8497
3. Securities issued by states and political subdivisions in the U.S. ...... 8496
4. Mortgage-backed securities (MBS)
a. Residential pass-through securities:
G301
(1) Guaranteed by GNMA ..................................................... G300
G305
(2) Issued by FNMA and FHLMC............................................ G304
4.a.(4) Guaranteed
by GNMA, issued by FNMA and FHLMC
G308 and other pass-through
G309 securities.
(3) Other pass-through
securities............................................
b. Other residential mortgage-backed securities
4.a.(4).B - MDRM 8
4.a.(4).A - MDRM 7
(include CMOs, REMICs, and stripped MBS):
(1) Issued or guaranteed by U.S. Government agencies or
sponsored agencies2 ....................................................... G312
G313
(2) Collateralized by MBS issued or guaranteed by U.S.
G317
Government agencies or sponsored agencies2 ..................... G316
G320
G321
(3) All other residential mortgage-backed securities....................
c. Commercial MBS:
(1) Commercial pass-through securities:
K143
(a) Issued or guaranteed by FNMA, FHLMC, or GNMA .......... K142
K146
K147
(b) Other pass-through securities .......................................
(2) Other commercial MBS:
(a) Issued or guaranteed by U.S. Government agencies or
K151
sponsored agencies2 .................................................. K150
K155
(b) All other commercial MBS ............................................ K154
Available-for-Sale
(Column C)
Amortized Cost
BHCK
Amount
(Column D)
Fair Value
BHCK
Amount
1286
1287
1.
HT52
8498
HT53
8499
2.
3.
G302
G306
G303
G307
G310
G311
4.a.(4).C - MDRM 9
4.a.(4).D - MDRM 10
4.a.(1)
4.a.(2)
4.a.(3)
4.a.(4)
G314
G315
4.b.(1)
G318
G319
G322
G323
4.b.(2)
4.b.(3)
K144
K145
K148
K149
K152
K153
K156
K157
4.c.(1)(a)
4.c.(1)(b)
4.c.(2)(a)
4.c.(2)(b)
1. Includes Small Business Administration "Guaranteed Loan Pool Certificates," U.S. Maritime Administration obligations, Export-Import Bank participation certificates, and 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.
2. U.S. Government agencies include, but are not limited to, such agencies as the Government National Mortgage Association (GNMA), the Federal Deposit Insurance Corporation (FDIC),
and the National Credit Union Administration (NCUA). U.S. Government-sponsored agencies include, but are not limited to, such agencies as the Federal Home Loan Mortgage Corporation
(FHLMC) and the Federal National Mortgage Association (FNMA).
3. Asset-size test is based on the total assets reported as of prior year June 30 report
date.
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FR Y-9C
Page 19 of 69
Schedule HC-B—Continued
Held-to-Maturity
(Column A)
Amortized Cost
Dollar Amounts in Thousands
5. Asset-backed securities and structured financial products:
a. Asset-backed Securities (ABS) .................................................
b. Structured financial products ....................................................
6. Other debt securities:
a. Other domestic debt securities..................................................
b. Other foreign debt securities ....................................................
7. Investments in mutual funds and other equity securities with
readily determinable fair values1 ...................................................
BHCK
Amount
Available-for-Sale
(Column B)
Fair Value
BHCK
Amount
(Column C)
Amortized Cost
BHCK
Amount
(Column D)
Fair Value
BHCK
Amount
C026
HT58
C988
HT59
C989
HT60
C027
HT61
5.a.
5.b.
1737
1742
1738
1743
1739
1744
1741
1746
6.a.
6.b.
A511
7.
A510
BHCT
8. Total (sum of items 1 through 7)2 .................................................. 1754
1771
1772
1773
8.
Memoranda
Dollar Amounts in Thousands
1. Pledged securities ....................................................................................................................................................................
2. Remaining maturity or next repricing date of debt securities4, 5 (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
BHCK
Amount
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.
Memorandum item 3 is to be completed semiannually in the June and December reports only.
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 .............................................................................................................................................................................
1. Item 7 is to be completed only by holding companies that have not adopted ASU 2016-01, which includes provisions governing the accounting for investments in equity securities. See the
instructions for further detail on ASU 2016-01.
2. For institutions that have adopted ASU 2016-13, the total reported in column A must equal Schedule HC, item 2.a, plus Schedule HI-B, Part II, item 7, column B. For institutions that
have not adopted ASU 2016-13, the total reported in column A must equal Schedule HC, item 2.a. For all institutions, the total reported in column D must equal Schedule HC, item 2.b.
3. Includes held-to-maturity securities at amortized cost and available-for-sale securities at fair value.
4. Exclude investments in mutual funds and other equity securities with readily determinable fair values.
5. Report fixed-rate debt securities by remaining maturity and floating debt securities by next repricing date.
floating-rate
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FR Y-9C
Page 20 of 69
Schedule HC-B—Continued
Memoranda—Continued
Held-to-Maturity
(Column A)
Amortized Cost
Dollar Amounts in Thousands
BHCK
Amount
Available-for-Sale
(Column B)
Fair Value
BHCK
Amount
(Column C)
Amortized Cost
BHCK
Amount
(Column D)
Fair Value
BHCK
Amount
Memorandum items 5.a through 5.f are to be completed by holding
companies with $10 billion or more in total assets.1
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..............................................................
e. Commercial and industrial loans ................................................
f. Other....................................................................................
B838
B842
B846
B850
B854
B858
B839
B843
B847
B851
B855
B859
B840
B844
B848
B852
B856
B860
B841
B845
B849
B853
B857
B861
M.5.a.
M.5.b.
M.5.c.
M.5.d.
M.5.e.
M.5.f.
G349
G353
G357
G350
G354
G358
G351
G355
G359
M.6.a.
M.6.b.
M.6.c.
G361
G365
G362
G366
G363
G367
G369
G373
date.
G370
G374
G371
G375
M.6.d.
M.6.e.
M.6.f.
M.6.g.
Memorandum items 6.a through 6.g are to be completed by holding
companies with $10 billion or more in total assets.1
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, 5.b):
a. Trust preferred securities issued by financial institutions.................. G348
b. Trust preferred securities issued by real estate investment trusts ...... G352
c. Corporate and similar loans....................................................... G356
d. 1– 4 family residential MBS issued or guaranteed by U.S.
government-sponsored enterprises (GSEs) .................................. G360
e. 1– 4 family residential MBS not issued or guaranteed by GSEs......... G364
f. Diversified (mixed) pools of structured financial products ................ G368
G372
g. Other collateral or reference assets ............................................
prior year
June
30 report
1. The $10 billion asset-size test is based on the total assets reported as of June 30, 2018.
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FR Y-9C
Page 21 of 69
Schedule HC-C—Loans and Lease Financing Receivables
Do not deduct the allowance for loan and lease losses1 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 ......................................................................
Amount
(Column B)
In Domestic Offices
BHDM
Amount
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
1288
2. Loans to depository institutions and acceptances of other banks .........
2.
a. To U.S. banks and other U.S. depository institutions...................... 1292
2.a.
Holding companies with less than $5 billion in total assets should report data item
1296
b. To foreign banks ....................................................................
2.b.
2
4.c and leave data items 4.a and 4.b blank.
1590
3. Loans to finance agricultural production and other loans to farmers ..... 1590
3.
1766
4. Commercial and industrial loans ...................................................
4.
a. To U.S. addressees (domicile) .................................................. 1763
4.a.
b. To non-U.S. addressees (domicile) ............................................ 1764
4.b.
c. To U.S. addressees (domicile) and non-U.S. addressees (domicile) 4.c. - MDRM 11
4.c.
5. Not applicable.
6. Loans to individuals for household, family, and other personal
1975
expenditures (i.e., consumer loans) (includes purchased paper) ........
6.
B538
6.a.
a. Credit cards
b. Other revolving credit plans...................................................... B539
6.b.
6.c.
c. Automobile loans ................................................................... K137
d. Other consumer loans
(includes single payment, installment, and all student loans) ........... K207
6.d.
7. Loans to foreign governments and official institutions
Holding companies with less than $5 billion in total assets should report data item 9.b.(3) and leave data items 9.b.(1)
2081
(including
foreign
central
.................................................. 2081
7.
2
and
9.b.(2)
blank.banks)
8. Not applicable.
9. Loans to nondepository financial institutions and other loans:
J454
a. Loans to nondepository financial institutions ................................ J454
9.a.
9.b.(3) Loans for purchasing or carrying securities (secured and unsecured) and all other loans
b. Other loans
(1) Loans for purchasing or carrying securities
Holding companies with less than $5 billion in total assets should report data item1545
10.c. and should leave 1545
data items 10.a. and 10.b. blank. 2
9.b.(1)
(secured or unsecured) .....................................................
J451
J451
9.b.(3)B- MDRM 13
9.b.(2)
(2) All other loans (exclude consumer loans)................................9.b.(3)AMDRM 12
9.b.(3)
2165
10. Lease financing receivables (net of unearned income) ......................
10.
a. Leases to individuals for household, family, and other personal
10.a.
expenditures (i.e., consumer leases) .......................................... F162
b. All other leases ...................................................................... F163
10.b.
c. Lease finance receivables
10.c.
10.c.- MDRM 14
1. Institutions that have adopted ASU 2016-13 should not deduct the allowance for credit losses on loans and
leases or the allocated transfer risk reserve from amounts reported on this schedule.
2. Asset-size test is based on the total assets reported as of prior year June 30 report date.
03/2019
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FR Y-9C
Page 22 of 69
Schedule HC-C—Continued
(Column A)
Consolidated
(Column B)
In Domestic Offices
BHDM
Amount
Amount
Dollar Amounts in Thousands BHCK
2123
2123
11. LESS: Any unearned income on loans reflected in items 1–9 above ....
11.
12. Total loans and leases held for investment and held for sale (sum of
items 1 through 10 minus item 11)
2122 in June and December
2122 by HCs with less than12.
of columnitems
A must
equalthrough
Schedule
HC, sum
4.a and 4.b)...
HC-C(total
memoranda
1.a.(1)
1.f.(3)(c)
areoftoitems
be completed
semiannually
$5
billion total assets. These items are to be completed quarterly by HCs with $5 billion or more in total assets. 1
Memoranda
Amount
Dollar Amounts in Thousands BHDM
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:
Holding
companies
with construction
less than $5 loans
billion..............................................................
in total assets should report Memo item 1.e.(3) (semiannually
in June andM.1.a.(1)
December),
K158
(1)
1– 4 family
residential
and
leave data item
1.e.(1)
and
1.e.(2)
blank. 1 and other land loans.................. K159
(2)
All should
other construction
loans
and all
land
development
M.1.a.(2)
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
MDRM 14
f . A ll other loans (include loans to individuals for household, family, andM.1.e.(3)other personal
expenditures) 1 ....................................................................................................
F576
K160
M.1.b.
M.1.c.
K161
K162
M.1.d.(1)
M.1.d.(2)
BHCK
K165
M.1.e.(1)
M.1.e.(2)
M.1.e.(3)
M.1.f.
(3) To U.S. addressees (domicile) and non-U.S addressees (domicile)
Itemize and describe loan categories included in Memorandum item 1.f, above that exceed
10 percent of total loans restructured in troubled debt restructurings that are in compliance
with their modified terms (sum of Memorandum items 1.a through 1.f):
(1) Loans secured by farmland in domestic offices .................................................
BHDM
K166
M.1.f.(1)
BHCK
(2) Loans to finance agricultural production and other loans to farmers....................... K168
(3) Loans to individuals for household, family, and other personal expenditures:
(a) Credit cards .......................................................................................... K098
(b) Automobile loans ................................................................................... K203
(c) Other consumer loans (includes single payment, installment, all student loans,
and revolving credit plans other than credit cards) ......................................... K204
g . Total loans restructured in troubled debt restructurings that are in compliance with their
HK25
modified terms (sum
1.a.(1)
....................................
To of
beMemorandum
completed byitems
HCs with
$5 through
billion or1.f)
more
in total assets. 1
2. Loans to finance commercial real estate, construction, and land development activities (not
secured by real estate) included in Schedule HC-C, items 4 and 9, Column A, above ............ 2746
with $5 billion or more in total assets. 1
3. Loans secured by real estate to non-U.S. addressees (domicile)
(included in Schedule HC-C, item 1, column A) ............................................................. B837
M.1.f.(2)
M.1.f.(3)(a)
M.1.f.(3)(b)
M.1.f.(3)(c)
M.1.g.
M.2.
M.3.
Memorandum item 4 is to be completed by (1) 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) 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
1. Asset-size test is based on the total assets reported as of prior year June 30 report
date.
M.4.
06/2018
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FR Y-9C
Page 23 of 69
Schedule HC-C—Continued
Memoranda—Continued
Dollar Amounts in Thousands
BHCK
Amount
Memorandum item 5 is to be completed by all holding companies. Memorandum item 5.a and 5.b
are to be completed semiannually in the June and December reports only.1
5. Purchased credit-impaired loans held for investment accounted for in accordance with FASB
ASC 310-30 (former AICPA Statement of Position 03-3) (exclude loans held for sale):
a. Outstanding balance............................................................................................. C779
b. Amount included in Schedule HC-C, items 1 through 9 ................................................ C780
Memorandum item 6.a, 6.b, and 6.c are to be completed semiannually in the June and December
reports only.
6. Closed-end loans with negative amortization features secured by 1– 4 family residential
properties in domestic offices:
a. Total 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
M.5.a.
M.5.b.
M.6.a.
Memorandum items 6.b and 6.c are to be completed by 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, 2018,
that exceeded the lesser of $100 million or 5 percent of total loans and leases held for
investment and held for sale in domestic offices (as reported in Schedule HC-C, item 12,
column B).
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 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
10.– 11. Not applicable.
M.6.b.
M.6.c.
M.9.
1. Memorandum item 5 is to be completed only by holding companies that have not yet adopted ASU 2016-13.
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FR Y-9C
Page 24 of 69
Schedule HC-C—Continued
Memoranda—Continued
(Column A)
Fair value of acquired
loans and leases at
acquisition date
(Column B)
Gross contractual
amounts receivable
at acquisition
(Column C)
Best estimate at
acquisition date of contractual cash flows not
expected to be collected
BHCK
BHCK
Amount
Amount
Amount
Dollar Amounts in Thousands BHCK
Memorandum item 12.a, 12.b, 12.c, and 12.d are
to be completed semiannually in the June and
, Holding companies with less than $5 billion in total assets should report Memorandum item 12.e
December reports only.
semiannually in June and December and should leave 12.a, 12.b, 12.c, and 12.d blank. 2
12. Loans (not subject to the requirements of
FASB ASC 310-30 (former AICPA Statement
of Position 03-3))1 and leases held for
investment that are acquired in business
combinations with acquisition dates in the
current calendar year:
G092
G093
a. Loans secured by real estate.................. G091
M.12.a.
G095
G096
b. Commercial and industrial loans ............. G094
M.12.b.
c. Loans to individuals for household,
G098
G099
M.12.c.
family, and other personal expenditures..... G097
G101
G102
d. All other loans and all leases .................. G100
M.12.d.
e. Loans and leases
M.12.e.A- MDRM 15
M.12.e.B- MDRM 16 M.12.e.C- MDRM 17
M.12.e.
Amount
Dollar Amounts in Thousands BHCK
13. Not applicable.
14. Pledged loans and leases ......................................................................................... G378
M.14.
1. Institutions that have adopted ASU 2016-13 should report only loans held for investment not considered
purchased credit-deteriorated per ASC 326 in Memorandum item 12.
2. Asset-size test is based on the total assets reported as of prior year June 30 report date.
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FR Y-9C
Page 25 of 69
Schedule HC-D—Trading Assets and Liabilities
with $5 billion or more in total assets 1
Schedule HC-D is to be completed by holding companies that reported total trading assets of $10 million or more in any of the
four preceding calendar quarters.
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 U.S. Government
agencies or sponsored agencies 1 (include CMOs, REMICs, and stripped MBS ) ...................
c. All other residential mortgage-backed securities .............................................................
d. Commercial MBS issued or guaranteed by U.S. Government agencies or
sponsored agencies1 ................................................................................................
e. All other commercial MBS .........................................................................................
5. Other debt securities
a. Structured financial products ......................................................................................
b. All other debt securities .............................................................................................
6. Loans:
a. Loans secured by real estate:
(1) Loans secured by 1– 4 family residential properties ....................................................
(2) All other loans secured by real estate ......................................................................
b. Commercial and industrial loans .................................................................................
c. Loans to individuals for household, family, and other personal expenditures
(i.e., consumer loans) (includes purchased paper)...........................................................
d. Other loans.............................................................................................................
7.- 8. Not applicable.
9. Other trading assets ....................................................................................................
10. Not applicable.
11. Derivatives with a positive fair value ................................................................................
12. Total trading assets (sum of items 1 through 11)
(total of Column A must equal Schedule HC, item 5) ...........................................................
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 muston
equal
Schedule
item 15)
1. Asset-size
test is based
the total
assetsHC,
reported
as..........................................................
of prior year June 30 report
date.
BHCM
Amount
3531
3532
3533
1.
2.
3.
BHCK
G379
4.a.
G380
G381
4.b.
4.c.
K197
K198
4.d.
4.e.
HT62
G386
5.a.
5.b.
HT63
HT64
F614
6.a.(1)
6.a.(2)
6.b.
HT65
F618
6.c.
6.d.
BHCM
3541
9.
3543
11.
BHCT
3545
12.
BHCK
G209
G210
G211
F624
3547
13.a.(1)
13.a.(2)
13.a.(3)
13.b.
14.
BHCT
3548
15.
1. U.S. Government agencies include, but are not limited to, such agencies as the Government National Mortgage Association (GNMA),
2.
the Federal Deposit Insurance Corporation (FDIC), and the National Credit Union Administration (NCUA). U.S. Government-sponsored agencies include, but are not limited to, such agencies as the Federal Home Loan Mortgage Corporation (FHLMC) and the
Federal National Mortgage Association (FNMA).
06/2018
12/2019
FR Y-9C
Page 26 of 69
Schedule HC-D—Continued
Memoranda
Dollar Amounts in Thousands
1. Unpaid principal balance of loans measured at fair value (reported in Schedule HC-D,
items 6.a.(1) through 6.d.)
a. Loans secured by real estate:
(1) Loans secured by 1– 4 family residential properties ...................................................
(2) All other loans secured by real estate .....................................................................
b. Commercial and industrial loans ................................................................................
c. Loans to individuals for household, family, and other personal expenditures
(i.e., consumer loans) (includes purchased paper) .........................................................
d. Other loans............................................................................................................
BHCK
Amount
HT66
HT67
F632
M.1.a.(1)
M.1.a.(2)
M.1.b.
HT68
F636
M.1.c.
M.1.d.
Memorandum items 2 through 10 are to be completed by holding companies with $10 billion or
more in total trading assets.1
2. Loans measured at fair value that are past due 90 days or more:
a. Fair value .............................................................................................................. F639
b. Unpaid principal balance .......................................................................................... F640
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:
a. Trust preferred securities issued by financial institutions.................................................. G299
b. Trust preferred securities issued by real estate investment trusts........................................ G332
c. Corporate and similar loans....................................................................................... G333
d. 1– 4 family residential MBS issued or guaranteed by U.S. government-sponsored
enterprises (GSEs).................................................................................................. G334
e. 1– 4 family residential MBS not issued or guaranteed by GSEs......................................... G335
f. Diversified (mixed) pools of structured financial products................................................. G651
g. Other collateral or reference assets ............................................................................ G652
4. Pledged trading assets:
a. Pledged securities................................................................................................... G387
b. Pledged loans ........................................................................................................ G388
5. Asset-backed securities:
a. Credit card receivables ............................................................................................ F643
b. Home equity lines ................................................................................................... F644
c. Automobile loans .................................................................................................... F645
d. Other consumer loans.............................................................................................. F646
e. Commercial and industrial loans ................................................................................ F647
f. Other.................................................................................................................... F648
6. Not applicable
7. Equity securities:
a. Readily determinable fair values ................................................................................ F652
F653
prior year June 30 report date.
b. Other....................................................................................................................
8. Loans pending securitization ........................................................................................ F654
M.2.a.
M.2.b.
M.3.a.
M.3.b.
M.3.c.
M.3.d.
M.3.e.
M.3.f.
M.3.g.
M.4.a.
M.4.b.
M.5.a.
M.5.b.
M.5.c.
M.5.d.
M.5.e.
M.5.f.
M.7.a.
M.7.b.
M.8.
1. The $10 billion trading asset-size test is based on total trading assets reported as of June 30, 2018.
03/2019
FR Y-9C
Page 27 of 69
Schedule HC-D—Continued
Memoranda—Continued
Dollar Amounts in Thousands
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 $1,000,000 and exceed 25 percent of item 9 less Memoranda items 9.a.(1)
and 9. a. (2)): 2
BHTX
(1) F655
BHTX
(2) F656
BHTX
(3) F657
10. Other trading liabilities (itemize and describe amounts included in Schedule HC-D, item 13.b
that are greater than $1,000,000 and exceed 25 percent of the item)
a.
b.
c.
BHTX
F658
BHTX
F659
BHTX
F660
BHCK
Amount
G212
G213
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.
2. Exclude equity securities.
Schedule HC-E—Deposit Liabilities1
Dollar Amounts in Thousands
1. Deposits held in domestic offices of commercial bank subsidiaries of the reporting
holding company:
a. Noninterest-bearing balances2 ...................................................................................
b. Interest-bearing demand deposits, NOW, ATS, and other transaction accounts....................
c Money market deposit accounts and other savings accounts ...........................................
d. Time deposits of $250,000 or less ..............................................................................
e. Time deposits of more than $250,000 .........................................................................
2. Deposits held in domestic offices of other depository institutions that are subsidiaries of the
reporting holding company:
a. Noninterest-bearing balances 2...................................................................................
b. Interest-bearing demand deposits, NOW, ATS, and other transaction accounts....................
c. Money market deposit accounts and other savings accounts ...........................................
d. Time deposits of $250,000 or less ..............................................................................
e. Time deposits of more than $250,000 .........................................................................
BHCB
Amount
2210
3187
1.a.
1.b.
1.c.
1.d.
1.e.
2389
HK29
J474
BHOD
3189
2.a.
2.b.
2.c.
2.d.
2.e.
3187
2389
HK29
J474
Memoranda
Dollar Amounts in Thousands BHDM
1. Brokered deposits $250,000 or less with a remaining maturity of one year or less ................... HK06
2. Brokered deposits $250,000 or less with a remaining maturity of more than one year............... HK31
3. Time deposits of more than $250,000 with a remaining maturity of one year or less ................. HK32
Amount
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).
2. Includes noninterest-bearing demand, time, and savings deposits.
06/2018
FR Y-9C
Page 28 of 69
Schedule HC-F—Other Assets1
Dollar Amounts in Thousands
1. Accrued interest receivable2 ................................................................................................
2. Net deferred tax assets 3 .....................................................................................................
3. Interest-only strips receivable (not in the form of a security) 4 ......................................................
4. Equity investments without readily determinable fair values5 .......................................................
5. Life insurance assets:
a. General account life insurance assets ................................................................................
b. Separate account life insurance assets...............................................................................
c. Hybrid account life insurance assets ..................................................................................
6. Other ..............................................................................................................................
BHCK
Amount
B556
2148
1.
2.
3.
4.
HT80
1752
K201
5.a.
5.b.
5.c.
6.
K202
K270
2168
BHCT
asset amounts in Schedule HC-F
7. Total (sum of items 1 through 6) (must equal Schedule HC, item 11) ............................................ 2160
7.
1. Institutions that have adopted ASU 2016-13 should report assets reported in HC-F net of any applicable allowance for credit losses.
2. Include accrued interest receivable on loans, leases, debt securities, and other interest-bearing assets. Exclude accrued interest receivables
on interest-bearing assets that are reported elsewhere on the balance sheet.
3. See discussion of deferred income taxes in Glossary entry on "income taxes."
4. 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.
5. Include Federal Reserve stock, Federal Home Loan Bank stock, and bankers' bank stock.
Schedule HC-G—Other Liabilities
Dollar Amounts in Thousands BHCK
1. Not applicable.
2. Net deferred tax liabilities1 ................................................................................................... 3049
3. Allowance for credit losses on off-balance-sheet credit exposures 2 .............................................. B557
4. Other .............................................................................................................................. B984
Amount
2.
3.
4.
BHCT
5. Total (sum of items 2 through 4) (must equal Schedule HC, item 20) ............................................ 2750
5.
1. See discussion of deferred income taxes in Glossary entry on "income taxes."
2. Holding companies that have adopted ASU 2016-13 should report in Schedule HC-G, item 3, the allowance for credit losses on those
off-balance sheet credit exposures that fall within the standard.
the scope of the standard.
Schedule HC-H—Interest Sensitivity1
Dollar Amounts in Thousands
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 .......................................................................................................
BHCK
Amount
3197
1.
3296
2.
3298
3408
3.
4.
3409
5.
1. Holding companies with foreign offices have the option of excluding the smallest of such non-U.S. offices from coverage in this schedule. Such
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 holding company's assets in foreign countries and 10 percent of the holding
company's total consolidated assets as of the report date.
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FR Y-9C
Page 29 of 69
Schedule HC-I—Insurance-Related Underwriting Activities (Including Reinsurance)
Schedule HC-I must be completed by all top-tier holding companies. (See instructions for additional information.)
I . Property and Casualty Underwriting
Item 1 is to be completed by holding companies with $10,000,000 or more in reinsurance recoverables as of the effective date
each quarter.
Dollar Amounts in Thousands BHCK
Assets
1. Reinsurance recoverables ................................................................................................... B988
2. Total assets ...................................................................................................................... C244
Amount
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
Item 1 is to be completed by holding companies with $10,000,000 or more in reinsurance recoverables as of the effective date
each quarter.
Dollar Amounts in Thousands
BHCK
Amount
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.
09/2016
FR Y-9C
Page 30 of 69
Schedule HC-K—Quarterly Averages
Dollar Amounts in Thousands
Assets
1. Securities:
a. U.S. Treasury securities and U.S. government agency obligations
(excluding mortgage-backed securities)1 ...................................................................
b. Mortgage-backed securities1 ...................................................................................
c. All other debt securities1 and equity securities with readily determinable fair values not held
for trading2 ..........................................................................................................
2. Federal funds sold and securities purchased under agreements to resell ............................
BHCK
Amount
B558
B559
1.a.
1.b.
B560
3365
1.c.
2.
BHDM
3. a . Total loans and leases in domestic offices ................................................................. 3516
(1) Loans secured by 1– 4 family residential properties................................................. 3465
(2) All other loans secured by real estate ................................................................... 3466
(3) Loans to finance agricultural production and other loans to farmers............................ 3386
(4) Commercial and industrial loans ........................................................................ 3387
(5) Loans to individuals for household, family, and other personal expenditures:
(a) Credit cards .............................................................................................. B561
(b) Other (includes single payment, installment other than auto loans, all student loans,
and revolving credit plans other than credit cards ............................................... B562
$5 billion or more in total assets and
BHFN
b. Total loans and leases in foreign offices, Edge and agreement subsidiaries, and IBFs.......... 3360
Item 4(a) is to be completed by holding companies with total trading assets of $10 million or
more in any of the four preceding calendar quarters. 3
3.a.(5)(a)
3.a.(5)(b)
3.b.
BHCK
4. a. Trading assets ..................................................................................................... 3401
b. Other earning assets ............................................................................................ B985
4
5. Total consolidated assets 3 ......................................................................................... 3368
Liabilities
5
6. Interest-bearing deposits (domestic) 4 ...........................................................................
5
7. Interest-bearing deposits (foreign)4 ..............................................................................
8. Federal funds purchased and securities sold under agreements to repurchase ....................
9. All other borrowed money .........................................................................................
10. Not applicable.
3.a.
3.a.(1)
3.a.(2)
3.a.(3)
3.a.(4)
3517
3404
3353
4.a.
4.b.
5.
2635
6.
7.
8.
9.
Equity Capital
11. Total equity capital (excludes limited-life preferred stock) ................................................. 3519
11.
1. Quarterly averages for all debt securities should be based on amortized cost.
2. For holding companies that have adopted ASU 2016-01, which includes provisions governing the accounting for investments in equity
securities, quarterly averages for equity securities with readily determinable fair values should be based on fair value. For holding companies that have not adopted ASU 2016-01, quarterly averages for equity securities with readily determinable fair values should be
based on historical cost.
3. The quarterly average for total assets should reflect securities not held for trading as follows:
4.
a) Debt securities at amortized cost.
b) For holding companies that have adopted ASU 2016-01, equity securities with readily determinable fair values should be reported at
fair value. For holding companies that have not adopted ASU 2016-01, equity securities with readily determinable fair values should
be reported at the lower of cost or fair value.
c) For holding companies that have adopted ASU 2016-01, equity investments without readily determinable fair values should be
reported at their balance sheet carrying values (i.e., fair value or, if elected, cost minus impairment, if any, plus or minus changes
resulting from observable price changes). For holding companies that have not adopted ASU 2016-01, equity investments without
readily determinable fair values should be reported at historical cost.
4. Includes interest-bearing demand deposits.
5.
3. Asset-size is test based on the total assets reported as of prior year June 30 report
date.
06/2018
12/2019
For Federal Reserve Bank Use Only
FR Y-9C
Page 31 of 69
C.I.
Schedule HC-L—Derivatives and Off-Balance-Sheet Items
Report only transactions with nonrelated institutions
by HCs with $5 billion or more in total assets.1
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) .. 3814
Amount
1.a.
1.b.(1) and 1.b.(2) are to be completed semiannually in the June and December
reports only.
b. (1) Unused consumer credit card lines ...................................................................... J455
(2) Other unused credit card lines ............................................................................ J456
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)) ............... 3816
1.b.(1)
1.b.(2)
1.c.(1)
(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)
Item 1(d) to
is fund
to becommercial
completed real
by HCs
withconstruction,
$5 billion or and
more
in total
assets. 1loans
(2) Commitments
estate,
land
development
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 ............................................................................
$5 billion
2. Financial standby letters of credit and foreign office guarantees ..........................................
6550
1.c.(2)
1.d.
3817
J457
1.e.(1)
1.e.(2)
1.e.(3)
2.
J458
J459
6566
Item 2.a is to be completed by holding companies with $1 billion or more in total assets.1
a. Amount of financial standby letters of credit conveyed to others ..................................... 3820
3. Performance standby letters of credit and foreign office guarantees ..................................... 6570
2.a.
3.
Item 3.a is to be completed by 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:
Itemslent
7.a.......................................................................................................
through 7.d.(2)(b) are to be reported by HCs with $5 billion or
a. Securities
1
b. Securities
...............................................................................................
moreborrowed
in total assets.
(Column A)
Sold Protection
7. Credit derivatives:
BHCK
Amount
a. Notional amounts:
(1) Credit default swaps ......................................................... C968
(2) Total return swaps ............................................................ C970
(3) Credit options.................................................................. C972
(4) Other credit derivatives ..................................................... C974
b. Gross fair values:
(1) Gross positive fair value .................................................... C219
prior year June
30 report date.
C220
(2) Gross negative fair value ...................................................
3822
3411
3.a.
4.
3433
3432
6.a.
6.b.
(Column B)
Purchased Protection
BHCK
C969
C971
C973
C975
C221
C222
Amount
7.a.(1)
7.a.(2)
7.a.(3)
7.a.(4)
7.b.(1)
7.b.(2)
$5 billion
1. The $1 billion asset size test is based on the total assets reported as of June 30, 2018.
03/2019
12/2019
FR Y-9C
Page 32 of 69
Schedule HC-L—Continued
Report only transactions with nonrelated institutions
7. c.
2
Notional amounts by regulatory capital treatment:
Dollar Amounts in Thousands
(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
Amount
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)
Remaining Maturity of:
(Column A)
One year or less
Dollar Amounts in Thousands
d. Notional amounts by remaining maturity:
(1) Sold credit protection: 3
(a) Investment grade ........................
(b) Subinvestment grade ...................
(2) Purchased credit protection: 4
(a) Investment grade ........................
(b) Subinvestment grade ...................
BHCK
Amount
(Column B)
Over One Year Through
Five Years
BHCK
Amount
(Column C)
Over Five Years
BHCK
G406
G407
G408
G409
G410
G411
G412
G413
G414
G415
G416
G417
Item 8 is to be completed by holding companies with foreign offices and by holding companies
with domestic offices only and $100 billion or more in total consolidated assets.1
8. Spot foreign exchange contracts...................................................................................
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 percent of Schedule HC,
item 27.a, "Total holding company equity capital") (itemize and describe in items 9.a
through 9.f only amounts that exceed 25 percent of Schedule HC, item 27.a).........................
a. Commitments to purchase when-issued securities .......................................................
b. Commitments to sell when-issued securities ...............................................................
BHCK
Amount
7.d.(1)(a)
7.d.(1)(b)
7.d.(2)(a)
7.d.(2)(b)
Amount
8765
8.
3430
3434
3435
9.
9.a.
9.b.
c.
TEXT
6561
6561
9.c.
d.
TEXT
6562
6562
9.d.
e.
TEXT
6568
6568
9.e.
6586
9.f.
TEXT
6586
f.
10. Not applicable.
prior year June 30 report date.
1. The $100 billion asset-size test is based on the total assets reported as of June 30, 2018.
2. Sum of items 7.c.(1)(a) and 7.c.(2)(a), must equal sum of items 7.a.(1) through (4), column A. Sum of items
7.c.(1)(b), 7.c.(2)(b), and 7.c.(2)(c) must equal sum of items 7.a.(1) through (4), column B.
3. Sum of items 7.d.(1)(a) and (b), columns A through C, must equal sum of items 7.a.(1) through (4), column A.
4. Sum of items 7.d.(2)(a) and (b), columns A through C, must equal sum of items 7.a.(1) through (4), column B.
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12/2019
FR Y-9C
Page 33 of 69
Schedule HC-L—Continued
Items 11.a. through 14.b.(2) are to be completed by holding companies with $5 billion or more in total assets. 1
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 .....
(Column A)
Interest Rate
Contracts
Amount
(Column B)
Foreign Exchange
Contracts
Amount
(Column C)
Equity Derivative
Contracts
Amount
(Column D)
Commodity and
Other Contracts
Amount
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
BHCK 8712
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 ..................
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)
1. Asset-size is test based on the total assets reported as of prior year June 30 report
date.
03/2007
12/2019
FR Y-9C
Page 34 of 69
Schedule HC-L—Continued
(Column A)
Banks and Securities
Firms
Dollar Amounts in Thousands
Item 15 is to be completed only by holding companies with total assets of $10 billion or more.1
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
(Column B)
Not applicable
Amount
(Column C)
Hedge Funds
BHCK
Amount
(Column D)
Sovereign Governments
BHCK
Amount
(Column E)
Corporations and
All Other Counterparties
BHCK
Amount
G418
G420
G421
G422
15.a.
G423
G428
G425
G430
G426
G431
G427
G432
G433
G435
G436
G437
15.b.(1)
15.b.(2)
15.b.(3)
G438
G443
G448
G440
G445
G450
G441
G446
G451
G442
G447
G452
G453
G455
G456
G457
15.b.(4)
15.b.(5)
15.b.(6)
15.b.(7)
G458
G460
prior year June 30 report date.
G461
G462
15.b.(8)
1. The $10 billion asset-size test is based on the total assets reported as of June 30, 2018.
12/2019
03/2019
FR Y-9C
Page 35 of 69
Schedule HC-M—Memoranda
Amount
Dollar Amounts in Thousands BHCK
Number (Unrounded)
1. Total number of 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.................................................. 6555
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.................................................. 6556
4. Other assets acquired in satisfaction of debts previously contracted............................... 6557
5. Securities purchased under agreements to resell offset against securities sold under
Items 6.a.(1)(a)(1) though 6.d. are to be completed by HCs with $5 billion or more in total assets. 1
agreements to repurchase on Schedule HC .............................................................. A288
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:
BHDM
(a) Construction, land development, and other land loans:
(1) 1– 4 family residential construction loans............................................... K169
(2) Other construction loans and all land development and other land loans ..... K170
(b) Secured by farmland ............................................................................. K171
(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............................................................. K172
(2) Closed-end loans secured by 1– 4 family residential properties:
(a) Secured by first liens ................................................................... K173
(b) Secured by junior liens................................................................. K174
(d) Secured by multifamily (5 or more) residential properties ............................... K175
(e) Secured by nonfarm nonresidential properties:
(1) Loans secured by owner-occupied nonfarm nonresidential properties ......... K176
(2) Loans secured by other nonfarm nonresidential properties ....................... K177
BHCK
(2)-(4) Not applicable.
(5) All other loans and leases ............................................................................ K183
BHDM
b. Other real estate owned (included in Schedule HC, item 7):
(1) Construction, land development, and other land in domestic offices ...................... K187
(2) Farmland in domestic offices ........................................................................ K188
(3) 1– 4 family residential properties in domestic offices .......................................... K189
(4) Multifamily (5 or more) residential properties in domestic offices........................... K190
(5) Nonfarm nonresidential properties in domestic offices ........................................ K191
1.
2.
3.
4.
5.
6.a.(1)(a)(1)
6.a.(1)(a)(2)
6.a.(1)(b)
6.a.(1)(c)(1)
6.a.(1)(c)(2)(a)
6.a.(1)(c)(2)(b)
6.a.(1)(d)
6.a.(1)(e)(1)
6.a.(1)(e)(2)
6.a.(5)
6.b.(1)
6.b.(2)
6.b.(3)
6.b.(4)
6.b.(5)
1. Asset-size is test based on the total assets reported as of prior year June 30 report date.
03/2018
12/2019
FR Y-9C
Page 36 of 69
Schedule HC-M—Continued
Dollar Amounts in Thousands
BHFN
6. b . (6) In foreign offices ................................................................................................
(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) ......................................
K260
Amount
6.b.(6)
BHCK
K192
J461
J462
6.b.(7)
6.c.
6.d.
Items 7.a and 7.b are to be completed annually in the December report only.
7. Captive insurance and reinsurance subsidiaries:
a. Total assets of captive insurance subsidiaries1 .............................................................. K193
b. Total assets of captive reinsurance subsidiaries1 ........................................................... K194
7.a.
7.b.
8. Has the 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.) ...............
0=No
9. Has the 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.) .............
10. Not applicable.
11. Have all changes in investments and activities been reported to the Federal Reserve on the Report of
Changes in Organizational Structure (FR Y-10)? Holding companies must not leave blank or enter
"N/A." The 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...........................................................
0=No
BHCK
1=Yes C251
BHCK
1=Yes 6689
0=No
8.
9.
BHCK
1=Yes 6416
11.
TEXT
6428
Name of Holding Company Official Verifying FR Y-10 Reporting (Please Type or Print)
Area Code / Phone Number (TEXT 9009)
Amount
BHCK
12. Intangible assets:
a. Mortgage servicing assets ....................................................................................... 3164
12.a.
(1) Estimated fair value of mortgage servicing assets .................... 6438
b. Goodwill ............................................................................................................... 3163
c. All other intangible assets ........................................................................................ JF76
12.a.(1)
12.b.
12.c.
BHCT
d. Total (sum of items 12.a, 12.b, and 12.c) (must equal Schedule HC, item 10) ..................... 2143
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 ...........................
12.d.
2150
13.
BHCK
2309
2332
14.a.
14.b.
14.c.
2333
BHCT
d. Total (sum of items 14.a, 14.b, and 14.c) (must equal Schedule HC, item 16) ..................... 3190
15. Does the holding company sell private label or third-party mutual funds and annuities?
(Enter ''1'' for Yes; enter ''0" for No.) .......................................................................................
BHCK
14.d.
0=No
BHCK
1=Yes B569
15.
Amount
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 holding company.
12/2019
09/2018
FR Y-9C
Page 37 of 69
Schedule HC-M—Continued
The following two questions (items 17 and 18) will be used to determine if the reporting holding company
must complete the Consolidated Holding Company Report of Equity Investments in Nonfinancial
Companies (FR Y-12). See the line item instructions for further details.
17. Does the 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 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.) ...
0=No
BHCK
1=Yes 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
lesser of $100 million (on an acquisition cost basis) or 10 percent of the holding company's
consolidated Tier 1 capital as of the report date? (Enter ''1'' for Yes; enter ''0'' for No.).......................
0=No
BHCK
1=Yes 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 holding companies that are not required to file
the FR Y-12.
19. a. Has the 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.)....................
b. Does the holding company manage any nonfinancial equity investments for the benefit of others?
(Enter "1" for Yes; enter "0" for No.) ...................................................................................
Dollar Amounts in Thousands
Memoranda items 20 and 21 are to be completed only by holding companies who have made an
effective election to become a financial holding company. See the line item instructions for further
details.
BHCK
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 ............................................................................................................ C252
b. Balances due from related institutions:
(1) Due from the holding company (parent company only), gross..................................... 4832
(2) Due from subsidiary banks of the holding company, gross ......................................... 4833
(3) Due from nonbank subsidiaries of the holding company, gross ................................... 4834
c. Balances due to related institutions:
(1) Due to holding company (parent company only), gross ............................................. 5041
(2) Due to subsidiary banks of the holding company, gross............................................. 5043
(3) Due to nonbank subsidiaries of the holding company, gross ...................................... 5045
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 ................................................. 5047
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 (12 U.S.C. § 1843(k)(4)(B))1 ................................................................... C253
0=No BHCK
1=Yes C700
19.a.
0=No
1=Yes C701
19.b.
Amount
20.a.
20.b.(1)
20.b.(2)
20.b.(3)
20.c.(1)
20.c.(2)
20.c.(3)
20.d.
21.
1. A savings and loan holding company that wishes to engage in financial holding company activities must have an effective election to be treated as
a financial holding company or conducts activities under section 10(c)(2)(H)(i) of the HOLA (12 U.S.C. 1467a(c)(2)(H)(i)).
03/2013
FR Y-9C
Page 38 of 69
Schedule HC-M—Continued
Memoranda item 22 is to be completed by holding companies with total assets of $30 billion or more.
22. Address (URL) for the reporting holding company's web page that displays risk disclosures, including those about credit
and market risk. (Example: www.examplebhc.com/riskdisclosures)
TEXT
C497
22.
http://
Dollar Amounts in Thousands
Memoranda items 23 and 24 are to be completed by all holding companies.
BHCK
23. Secured liabilities:
a. Amount of "Federal funds purchased in domestic offices" that are secured
(included in Schedule HC, item 14.a) ............................................................................ F064
b. Amount of "Other borrowings" that are secured (included in Schedule HC-M, item 14.d) .......... F065
24. Issuances associated with the U.S. Department of Treasury Capital Purchase Program:
a. Senior perpetual preferred stock or similar items ............................................................. G234
b. Warrants to purchase common stock or similar items........................................................ G235
Amount
23.a.
23.b.
24.a.
24.b.
03/2013
For Federal Reserve Bank Use Only
FR Y-9C
Page 39 of 69
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
1.
2.
3.
4.
5.
6.
7.
8.
9.
(Column B)
Past due
90 days or more
and still accruing
(Column C)
Nonaccrual
BHCK
BHCK
Amount
Amount
Amount
Dollar Amounts in Thousands BHCK
Loans secured by real estate:
a. Construction, land development, and other
land loans in domestic offices:
F174
F176
(1) 1– 4 family residential construction loans .. F172
1.a.(1)
(2) Other construction loans and all land
F175
F177
1.a.(2)
development and other land loans ...... F173
3494
3495
1.b.
b. Secured by farmland in domestic offices.... 3493
c. Secured by 1– 4 family residential
properties in domestic offices:
(1) Revolving, open-end loans secured by
1– 4 family residential properties and
5399
5400
extended under lines of credit ............ 5398
1.c.(1)
(2) Closed-end loans secured by 1– 4
family residential properties:
C237
C229
1.c.(2)(a)
(a) Secured by first liens .................. C236
C239
C230
1.c.(2)(b)
(b) Secured by junior liens ................ C238
d. Secured by multifamily (5 or more)
3500
3501
residential properties in domestic offices.... 3499
1.d.
e. Secured by nonfarm nonresidential
properties in domestic offices:
(1) Loans secured by owner-occupied
F180
F182
nonfarm non-residential properties ...... F178
1.e.(1)
(2) Loans secured by other nonfarm
F181
F183
nonresidential properties................... F179
1.e.(2)
B573
B574
f. In foreign offices................................... B572
1.f.
Loans to depository institutions and
acceptances of other banks:
a. U.S. banks and other U.S. depository
5378
5379
institutions........................................... 5377
2.a.
5381
5382
b. Foreign banks ...................................... 5380
2.b.
Loans to finance agricultural production and
1597
1583
other loans to farmers................................ 1594
3.
1607
1608
Commercial and industrial loans ................. 1606
4.
Loans to individuals for household, family, and
other personal expenditures:
B576
B577
5.a.
a. Credit cards ........................................ B575
K214
K215
5.b.
b. Automobile loans .................................. K213
c. Other consumer loans (includes single
payment, installment, all student loans, and
K217
K218
revolving credit plans other than credit cards) .. K216
5.c.
Loans to foreign
5389
5390 data item 8.c columns
5391A, B and C and should
Holdingand
companies
with less than
$5 billion
in total assets are to report
6.
governments
official institutions
.............
5460
5461
7.
All other
loans
..........................................
leave
data
items 8.a and 8.b columms A, 5459
B and C blank.
Lease financing receivables:
8.c.A- MDRM 18
8.c.B- MDRM 19
8.c.
8.c.C- MDRM 20
a. Leases to individuals for household, family,
F167
F168
8.a.
and other personal expenditures .............. F166
F170
F171
8.b.
b. All other leases .................................... F169
1407
1403
c. Lease
receivables
9.
Total
loansfinance
and leases
(sum of items 1 through 8.b).. 1406
1. The asset-size test is based on the prior year June 30 report
Amounts
reported by loan and lease category in Schedule HC-N, items 1 through 8, above include guaranteed and unguaranteed
date.
portions of past due and nonaccrual loans and leases. Report in items 11 and 12 below certain guaranteed loans and leases that have
already been included in the amounts reported in items 1 through 8.
03/2018
12/2019
FR Y-9C
Page 40 of 69
Schedule HC-N—Continued
(Column A)
Past due
30 through 89 days
and still accruing
(Column B)
Past due
90 days or more
and still accruing
(Column C)
Nonaccrual
BHCK
BHCK
Amount
Amount
Amount
Dollar Amounts in Thousands BHCK
10. Debt securities and other assets (exclude
other real estate owned and other
3506
3507
repossessed assets) ............................. 3505
10.
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) .... K036
K037
K038
11.
a. Guaranteed portion of loans and leases
(exclude rebooked "GNMA loans")
K040
K041
included in item 11 above ................... K039
11.a.
b. Rebooked "GNMA loans" that have
been repurchased or are eligible for
repurchase included in item 11 above ... K042
K043
K044
11.b.
12. Loans and leases in items 1 through 8
above which are covered by
loss-sharing agreements with the FDIC:
a. Loans secured by real estate in
(items 12(a)(1)(a) through 12(f) are to be reported by HCs with $5 billion or more in total assets):1
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 owneroccupied nonfarm nonresidential
properties ...............................
(b) Loans secured by other non-farm
nonresidential properties............
BHDM
BHDM
BHDM
K045
K046
K047
12.a.(1)(a)
K048
K051
K049
K052
K050
K053
12.a.(1)(b)
12.a.(2)
K054
K055
K056
12.a.(3)(a)
K057
K060
K058
K061
K059
K062
12.a.(3)(b)(1)
K063
K064
K065
12.a.(4)
K066
K067
K068
12.a.(5)(a)
K069
K070
K071
12.a.(5)(b)
12.a.(3)(b)(2)
b.–d. Not applicable.
1. Asset-size is test based on the total assets reported as of prior year June 30 report date.
03/2018
12/2019
FR Y-9C
Page 41 of 69
Schedule HC-N—Continued
(Column A)
Past due
30 through 89 days
and still accruing
Dollar Amounts in Thousands BHCK
12. e. All other loans and leases ........................ K087
f. Portion of covered loans and leases
included in items 12.a through 12.e
above that is protected by FDIC losssharing agreements ............................... K102
Amount
(Column B)
Past due
90 days or more
and still accruing
BHCK
Amount
(Column C)
Nonaccrual
BHCK
Amount
K088
K089
12.e.
K103
K104
12.f.
Memoranda
BHDM
BHDM
Amount
Amount
Amount
Dollar Amounts in Thousands BHDM
1. Loans restructured inMemo
troubled
debt1.a.(1) through 1.d.(2) and 1.e.(3) through 1.f.(3)(c) are to be completed semiannually in June and
items
restructurings included
in Schedule
HC-N,
December
by HCs
with less than $5 billion in total assets. 1
items 1 through 7, above (and not reported in
Schedule HC-C, Memorandum item 1):
a. Construction, land development, and other
land loans in domestic offices:
(1) 1–4 family residential construction loans .. K105
M.1.a.(1)
K106
K107
(2) Other construction loans and all land
K109
K110
development and other land loans ......... K108
M.1.a.(2)
BHCK
BHCK
BHCK
b. Loans secured by 1– 4 family residential
F662
F663
properties in domestic offices.................... F661
M.1.b.
BHDM
BHDM
BHDM
c. Secured by multifamily (5 or more) resiK112
K113
dential properties in domestic offices .......... K111
M.1.c.
d. Secured by nonfarm nonresidential
properties in domestic offices:
(1) Loans secured by owner-occupied
K115
K116
nonfarm nonresidential properties ......... K114
M.1.d.(1)
(2) Loans secured by other nonfarm
K118
K119
nonresidential properties ..................... K117
M.1.d.(2)
1. Asset-size test is based on the total assets reported as of prior year June 30 report
date.
03/2018
12/2019
FR Y-9C
Page 42 of 69
Schedule HC-N—Continued
Memoranda–Continued
(Column A)
(Column B)
(Column C)
Past
due
Past
due
Nonaccrual
Holding companies with less than $5 billion in total assets are to report data item 1.e.(3) columns
A, B and C and
30 through 89 days
90 days or more
should leave Memoranda items 1.e.(1) and 1.e.(2) columns A, B and C blank. 1
and still accruing
and still accruing
BHCK
Amount
Amount
Dollar Amounts in Thousands BHCK
1. e. Commercial and industrial loans:
K121
(1) To U.S. addressees (domicile)............ K120
(3) To U.S. addressees (domicile) and Non-U.S. addressees
(domicile)
K124
(2) To non-U.S. addressees (domicile)...... K123
f. All other loans (include loans to individuals M.1.e.(3)A- MDRM 21 M.1.e.(3)B- MDRM 22
for household, family, and other personal
K127
expenditures) ...................................... K126
BHCK
Amount
K122
K125
M.1.e.(1)
M.1.e.(2)
M.1.e.(3)C- MDRM 23
M.1.e.(3)
K128
M.1.f.
Itemize and describe loan categories
included in item 1.f, above that exceed 10
percent of total loans restructured in troubled
debt restructurings that are past due 30 days
or more or in non-accrual status (sum of
Memorandum items 1.a through 1.f, columns
A through C):
(1) Loans secured by farmland in domestic
offices ...........................................
(2) Loans to finance agricultural production
and other loans to farmers .................
(3) Loans to individuals for household,
family, and other personal expenditures:
(a) Credit cards ...............................
(b) Automobile loan ..........................
(c) Other consumer loans (includes
single payment, installment, all
student loans, and revolving credit
plans other than credit cards ..........
g. Total loans restructured in troubled debt
restructurings included in Schedule HC-N
items 1 through 7, above (sum of Memo2
randum items 1.a.(1) through item 1.f)1 ....
2. Loans to finance commercial real estate,
construction, and land development activities
(not secured by real estate) included in
Schedule HC-N, items 4 and 7 above ..........
3. Loans and leases included in Schedule
HC-N, items 1, 2, 4, 5, 6, 7, and 8 extended
to non-U.S. addressees ...........................
4. Not applicable.
5. Loans and leases held-for-sale (included in
Schedule HC-N, items 1 through 8 above) ...
BHDM
BHDM
K130
K131
BHDM
K132
BHCK
BHCK
BHCK
K138
K139
K140
M.1.f.(2)
K274
K277
K275
K278
K276
K279
M.1.f.(3)(a)
M.1.f.(3)(b)
K280
K281
K282
M.1.f.(3)(c)
HK26
HK27
HK28
M.1.g.
6558
6559
6560
M.2.
3508
1912
1913
M.3.
C240
C241
C226
M.5.
1.
M.1.f.(1)
2.1. Exclude amounts reported in Memorandum items 1.f.(1) through 1.f.(3) when calculating the total in Memorandum item 1.g.
1. Asset-size test is based on the total assets reported as of prior June 30 report date.
06/2018
12/2019
FR Y-9C
Page 43 of 69
Schedule HC-N—Continued
Memoranda–Continued
$5 billion
Dollar Amounts in Thousands
Item 6 is to be reported only by 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).
(Column A)
Past due
30 through 89 days
BHCK
Amount
6. Derivative contracts:
Fair value of amounts carried as assets .......... 3529
(Column B)
Past due
90 days or more
BHCK
Amount
3530
M.6.
Dollar Amounts in Thousands
Memorandum items 7, 8, 9.a, and 9.b are to be completed semiannually in the June and
December reports only.
BHCK
Amount
7. Additions to nonaccrual assets during the previous six months ............................................ C410
8. Nonaccrual assets sold during the previous six months ...................................................... C411
(Column A)
Past due
30 through 89 days
and still accruing
Dollar Amounts in Thousands BHCK
9. Purchased credit-impaired loans accounted for in
accordance with FASB ASC 310-30 (former
AICPA Statement of Position 03-3):1
a. Outstanding balance ............................... L183
b. Amount included in Schedule HC-N, items 1
through 7, above .................................... L186
Amount
(Column B)
Past due
90 days or more
and still accruing
BHCK
Amount
M.7.
M.8.
(Column C)
Nonaccrual
BHCK
Amount
L184
L185
M.9.a.
L187
L188
M.9.b.
1. Memorandum items 9.a and 9.b should be completed only by holding companies that have not yet adopted ASU 2016-13.
with $5 billion on
more in total
assets 1,2 in Domestic Offices
Schedule HC-P—1–4 Family Residential Mortgage
Banking
Activities
Schedule HC-P is to be completed by holding companies at which either 1–4 family residential mortgage loan originations and
purchases for resale1 from all sources, loan sales, or quarter-end loans held for sale or trading in domestic offices exceed
$10 million for two consecutive quarters.
that
Dollar Amounts in Thousands
1. Retail originations during the quarter of 1– 4 family residential mortgage loans for sale:1 ...........
2. Wholesale originations and purchases during the quarter of 1– 4 family residential mortgage
loans for sale:1 ..........................................................................................................
3. 1– 4 family residential mortgages sold during the quarter....................................................
4. 1– 4 family residential mortgages held for sale or trading at quarter-end (included in Schedule
HC, items 4.a and 5)...................................................................................................
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.c, 5.f, 5.g, and 5.i).....................
6. Repurchases and indemnifications of 1– 4 family residential mortgage loans during the quarter ..
7. Representation and warranty reserves for 1– 4 family residential mortgage loans sold:
a. For representations and warranties made to U.S. government agencies and governmentsponsored agencies................................................................................................
b. For representations and warranties made to other parties...............................................
c. Total representation and warranty reserves (sum of items 7.a and 7.b) ..............................
BHCK
1.
HT82
FT04
2.
3.
FT05
4.
HT85
HT86
5.
6.
L191
7.a.
7.b.
7.c.
L192
M288
1. Exclude originations and purchases of 1– 4 family residential mortgage loans that are held for investment.
2. Asset-size test is based on the total assets reported as of prior year June 30 report date.
Amount
HT81
03/2019
12/2019
FR Y-9C
Page 44 of 69
Schedule HC-Q—Assets and Liabilities Measured at Fair Value on a Recurring Basis
with $5 billion or more in total assets 2
Schedule HC-Q is to be completed by all holding companies that :
(1) Have elected to report financial instruments or servicing assets and liabilities at fair value under a fair value option with changes in fair value recognized in earnings, or
(2) Are required to complete Schedule HC-D, Trading Assets and Liabilities.
(Column A)
Total Fair Value
Reported on
Schedule HC
Dollar Amounts in Thousands
Assets
1. Available-for-sale debt and equity securities
with readily determinable fair values not held
for trading1 ............................................
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 ..............................
BHCY
JA36
Amount
(Column B)
LESS: Amounts Netted
in the Determination
of Total Fair Value
BHCK
Amount
(Column C)
Level 1 Fair Value
Measurements
BHCK
Amount
(Column D)
Level 2 Fair Value
Measurements
BHCK
Amount
(Column E)
Level 3 Fair Value
Measurements
BHCK
Amount
G474
G475
G476
G477
1.
G478
G483
G479
G484
G480
G485
G481
G486
G482
G487
G488
G489
G490
G491
G492
2.
3.
4.
G493
G494
G495
G496
5.a.
G498
G499
G500
G501
5.b.
BHCK
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 ......................................
G497
F240
F684
F692
F241
F242
G391
G392
G395
G396
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.
G517
G518
G519
G520
10.b.
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
b. Other trading liabilities........................ G516
1. For holding companies that have adopted ASU 2016-01, which includes provisions for governing the accounting for investments in equity securities, the amount reported in item 1, column A, must equal the
sum of Schedule HC, item 2.b and 2.c. For holding companies that have not adopted ASU 2106-01, the amount reported in item 1, column A, must equal Schedule HC, items 2.b.
2. Asset-size test is based on the total assets reported as of prior year June 30 report
date.
06/2018
12/2019
FR Y-9C
Page 45 of 69
Schedule HC-Q—Continued
(Column A)
Total Fair Value
Reported on
Schedule HC
Dollar Amounts in Thousands
Liabilities (continued)
11. Other borrowed money ...........................
12. Subordinated notes and debentures ..........
13. All other liabilities...................................
14. Total liabilities measured at fair value on a
recurring basis ......................................
BHCK
Amount
(Column B)
LESS: Amounts Netted
in the Determination
of Total Fair Value
BHCK
Amount
(Column C)
Level 1 Fair Value
Measurements
BHCK
Amount
(Column D)
Level 2 Fair Value
Measurements
BHCK
Amount
(Column E)
Level 3 Fair Value
Measurements
BHCK
Amount
G521
G526
G805
G522
G527
G806
G523
G528
G807
G524
G529
G808
G525
G530
G809
11.
12.
13.
G531
G532
G533
G534
G535
14.
Memoranda
Dollar Amounts in Thousands
1. All other assets (itemize and describe amounts
included in Schedule HC-Q, item 6 that are
greater than $100,000 and exceed 25 percent
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 $100,000 and exceed 25
percent 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
Amount
BHCK
Amount
BHCK
Amount
BHCK
Amount
BHCK
Amount
G536
G541
G546
G537
G542
G547
G538
G543
G548
G539
G544
G549
G540
G545
G550
G551
G556
G561
G552
G557
G562
G553
G558
G563
G554
G559
G564
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.
06/2018
FR Y-9C
Page 46 of 69
Schedule HC-Q—Continued
Memoranda
Dollar Amounts in Thousands
Memorandum items 3 and 4 are to be completed by 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.
3. Loans measured at fair value:
a. Loans secured by real estate:
(1) Secured by 1– 4 family residential properties ............................................................
(2) All other loans secured by real estate .....................................................................
b. Commercial and industrial loans ................................................................................
c. Loans to individuals for household, family, and other personal expenditures
(i.e., consumer loans) (includes purchased paper)...........................................................
d. Other loans............................................................................................................
4. Unpaid principal balances of loans measured at fair value (reported in memorandum item 3):
a. Loans secured by real estate:
(1) Secured by 1– 4 family residential properties ............................................................
(2) All other loans secured by real estate .....................................................................
b. Commercial and industrial loans ................................................................................
c. Loans to individuals for household, family, and other personal expenditures
(i.e., consumer loans) (includes purchased paper) ..........................................................
d. Other loans............................................................................................................
BHCK
Amount
HT87
HT88
F585
M.3.a.(1)
M.3.a.(2)
M.3.b.
HT89
F589
M.3.c.
M.3.d.
HT91
HT92
F597
M.4.a.(1)
M.4.a.(2)
M.4.b.
HT93
F601
M.4.c.
M.4.d.
06/2018
For Federal Reserve Bank Use Only
FR Y-9C
Page 47 of 69
C.I.
Schedule HC-R—Regulatory Capital
Part I. Regulatory Capital Components and Ratios
Dollar Amounts in Thousands BHCA
Common Equity Tier 1 Capital
1. Common stock plus related surplus, net of treasury stock and unearned employee stock
ownership plan (ESOP) shares ............................................................................................ P742
2. Retained earnings1 ............................................................................................................ KW00
a. To be completed only by institutions that have adopted ASU 2016-13:
Does your institution have a CECL transition election in effect as of the quarter-end report date?
(enter "1" for Yes; enter "0" for No.)...........................................................................................
Amount
1.
2.
0=No
BHCA
1=Yes JJ29
Amount
BHCA
3. Accumulated other comprehensive income (AOCI)................................................................... B530
a. AOCI opt-out election (enter "1" for Yes; enter "0" for No.)
(Advanced approaches institutions must enter "0" for No.) .............................................................
BHCA
3.
0=No
BHCA
1=Yes P838
3.a.
Amount
4. Common equity tier 1 minority interest includable in common equity tier 1 capital ........................... P839
5. Common equity tier 1 capital before adjustments and deductions (sum of items 1 through 4) ............ P840
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 entered “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)2 .................................
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)3 ................
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 holding companies that entered “0” for No in item 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) .................
2.a.
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.
1. Institutions that have adopted ASU 2016-13 and have elected to apply the CECL transition provision should include the applicable
portion of the CECL transitional amount in this item.
2. Holding companies that entered "1" for Yes in item 3.a and have adopted ASU 2016-01, which includes provisions governing the accounting for
investments in equity securities, should report net unrealized gains (losses) on available-for-sale debt securities in item 9.a. Holding companies that
entered "1" for Yes in item 3.a and have not adopted ASU 2016-01 should report net unrealized gains (losses) on available-for-sale debt and equity
securities in item 9.a.
3. Item 9.b is to be completed only by holding companies that entered "1" for Yes in item 3.a and have not adopted ASU 2016-01. See instructions for
further detail on ASU 2016-01.
03/2019
FR Y-9C
Page 48 of 69
Schedule HC-R—Continued
Part I.—Continued
Dollar Amounts in Thousands
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............................................................................................................
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) ...............................................................
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)...............................................
BHCA
Amount
Q258
10.a.
P850
10.b.
P851
P852
11.
12.
P853
13.
P854
14.
P855
15.
P856
16.
P857
P858
17.
18.
19.
P859
P860
P861
P864
P865
20.
21.
22.
23.
24.
25.
Tier 1 Capital
26. Tier 1 capital (sum of items 19 and 25)................................................................................... 8274
26.
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. a. Allowance for loan and lease losses includable in tier 2 capital4, 5 ............................................
b. (Advanced approaches holding companies that exit parallel run only): Eligible credit reserves
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 6 ......................................
the amount of
P862
P863
P866
P867
P868
5310
27.
28.
29.
30.a.
BHCW
5310
30.b.
BHCA
Q257
31.
4. Institutions that have adopted ASU 2016-13 should report in item 30.a the adjusted allowances for credit losses (AACL), as defined in
the regulatory capital rule includable in tier 2 capital in item 30.a.
5. Institutions that have adopted ASU 2016-13 and have elected to apply the CECL transition provision should subtract the applicable
portion of the AACL transitional amount from the AACL, as defined in the regulatory capital rule, before determining the amount of
AACL includable in tier 2 capital. See instructions for further detail on the CECL transition provision.
6. Item 31 is to be completed only by holding companies that have not adopted ASU 2016-01, which includes provisions governing the accounting
12/2019
03/2019
for investments in equity securities. See instructions for further detail on ASU 2016-01.
FR Y-9C
Page 49 of 69
Schedule HC-R—Continued
Part I.—Continued
Dollar Amounts in Thousands BHCA
32. a. Tier 2 capital before deductions (sum of items 27 through 30.a, plus item 31) ............................ P870
BHCW
b. (Advanced approaches holding companies that exit parallel run only): Tier 2 capital before
deductions (sum of items 27 through 29, plus items 30.b and 31) ............................................ P870
Amount
32.a.
32.b.
BHCA
33. LESS: Tier 2 capital deductions ............................................................................................ P872
34. a. Tier 2 capital (greater of item 32.a minus item 33, or zero) ..................................................... 5311
BHCW
b. (Advanced approaches holding companies that exit parallel run only): Tier 2 capital
(greater of item 32.b minus item 33, or zero) ........................................................................ 5311
33.
34.a.
34.b.
BHCA
Total Capital
35. a. Total capital (sum of items 26 and 34.a) ............................................................................. 3792
b. (Advanced approaches holding companies that exit parallel run only): Total capital
BHCW
(sum of items 26 and 34.b) ............................................................................................... 3792
Total Assets for the Leverage Ratio
36. Average total consolidated assets7 ........................................................................................
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 leverage ratio purposes ..............................
39. Total assets for the leverage ratio (item 36 minus items 37 and 38) ..............................................
35.a.
35.b.
BHCA
KW03
36.
P875
37.
B596
38.
39.
A224
Total Risk-Weighted Assets
40. a. Total risk-weighted assets (from Schedule HC-R, Part II item 31) ............................................ A223
BHCW
b. (Advanced approaches holding companies that exit parallel run only): Total risk-weighted assets
using advanced approaches rule (from FFIEC 101 Schedule A, item 60) .................................. A223
Column A
40.a.
40.b.
Column B
BHCA Percentage BHCW Percentage
Risk-Based Capital Ratios*
41. Common equity tier 1 capital ratio (Column A: item 19 divided by item 40.a) (Advanced
approaches holding companies that exit parallel run only: Column B: item 19 divided by
item 40.b).......................................................................................................... P793
42. Tier 1 capital ratio (Column A: item 26 divided by item 40.a) (Advanced approaches
holding companies that exit parallel run only: Column B: item 26 divided by item 40.b) ....... 7206
43. Total capital ratio (Column A: item 35.a divided by item 40.a) (Advanced approaches
holding companies that exit parallel run only: Column B: item 35.b divided by item 40.b)...... 7205
BHCA
P793
41.
7206
42.
7205
43.
Percentage
Leverage Capital Ratios*
44. Tier 1 leverage ratio (item 26 divided by item 39) ..................................................................... 7204
45. Advanced approaches holding companies only: Supplementary leverage ratio
(From FFIEC 101 Schedule A, Table 2, item 2.22) .................................................................... H036
44.
45.
* Report each ratio and buffer as a percentage, rounded to four decimal places, e.g., 12.3456.
7. Institutions that have adopted ASU 2016-13 and have elected to apply the CECL transition provision include the applicable portion of
the CECL transitional amount in item 36.
03/2019
FR Y-9C
Page 50 of 69
Schedule HC-R—Continued
Part I.—Continued
BHCA
Percentage
Capital Buffer*
46. Institution-specific capital buffer necessary to avoid limitations on distributions and discretionary
bonus payments:
a. Capital conservation buffer .............................................................................................. H311
b. (Advanced approaches holding companies that exit parallel run only): Total applicable
capital buffer................................................................................................................. H312
Dollar Amounts in Thousands BHCA
Institutions must complete items 47 and 48 if the amount in item 46.a is less than or equal to the applicable
minimum capital conservation buffer:
47. Eligible retained income ...................................................................................................... H313
48. Distributions and discretionary bonus payments during the quarter .............................................. H314
46.a.
46.b.
Amount
47.
48.
*Report each ratio and buffer as a percentage, rounded to four decimal places, e.g., 12.3456.
09/2016
FR Y-9C
Page 51 of 69
Schedule HC-R—Continued
Part II. Risk-Weighted Assets
This schedule is to be submitted on a consolidated basis.
Holding companies (HC) are required to assign a 100 percent risk-weight to all assets not specifically assigned a risk-weight under Subpart D of the Federal Reserve's
regulatory capital rules1 and not deducted from tier 1 or tier 2 capital.
(Column A)
Totals From
Schedule
HC
(Column B)
Adjustments
to Totals
Reported in
Column A
(Column C)
(Column D)
(Column E)
(Column F)
(Column G)
(Column H)
(Column I)
(Column J)
20%
50%
100%
150%
Amount
Amount
Amount
Amount
BHCK D959
BHCK S397
BHCK D960
BHCK S398
Allocation by Risk-Weight Category
0%
2%be reported 4%
Items 1 through 25, (columns A through U as applicable)
are to
semiannually 10%
June and December
with less thanAmount
$5 billion in total
consolidated
assets 3 Amount
Dollar Amounts in in
Thousands
Amount by HCsAmount
Amount
Amount
Balance Sheet Asset
Categories2
1. Cash and balances
BHCK D957
BHCK S396
BHCK D958
due from depository
institutions....................
2. Securities:
BHCK D961
BHCK S399
BHCK D962
BHCK HJ74
BHCK HJ75
a. Held-to-maturity
3 4
securities ................
b. Available-for-sale debt
securities and equity
securities with readily
BHCK JA21
BHCK S402
BHCK D967
BHCK HJ76
BHCK HJ77
determinable fair values
not held for trading .....
3. Federal funds sold and
securities purchased under
agreements to resell:
BHCK D971
BHCK D972
a. Federal funds sold
(in domestic offices)...
b. Securities purchased
BHCK H171
BHCK H172
under agreements to
resell ......................
4. Loans and leases held for
sale:
BHCK S413
BHCK S414
BHCK H173
a. Residential mortgage
exposures ...............
b. High volatility
BHCK S419
BHCK S420
BHCK H174
commercial real estate
exposures................
1.
BHCK D963
BHCK D964
BHCK D965
BHCK S400
2.a.
BHCK D968
BHCK D969
BHCK D970
BHCK S403
2.b.
BHCK D973
BHCK S410
BHCK D974
BHCK S411
3.a.
3.b.
BHCK S415
BHCK S416
BHCK S417
4.a.
BHCK H175
BHCK H176
BHCK H177
BHCK S421
1. For bank holding companies, 12 CFR Part 217 and 225; and for covered savings and loan holding companies, 12 CFR Part 217.
2. All securitization exposures held as on-balance sheet assets of the reporting institution are to be excluded from items 1 through 8 and are to be reported instead in item 9.
4.
3. Institutions that have adopted ASU 2016-13 and have reported held-to-maturity securities net of allowances or credit losses in item 2.a, column A, should report as a negative number
in item 2.a, column B, those allowances for credit losses eligible for inclusion in tier 2 capital, which excludes allowances for credit losses on purchased credit-deteriorated assets.
3. Asset-size test is based on the total assets reported as of prior year June 30 report date.
4.b.
03/2019
12/2019
FR Y-9C
Page 52 of 69
Schedule HC-R—Continued
Part II. Risk-Weighted Assets—Continued
(Column K)
(Column L)
(Column M)
(Column N)
(Column O)
(Column P)
(Column Q)
(Column S)
Application of Other RiskWeighting Approaches4
Allocation by Risk-Weight Category
Dollar Amounts in Thousands
Balance Sheet Asset
Categories (continued)
1. Cash and balances
due from depository
institutions......................................
2. Securities:
a. Held-to-maturity
securities...................................
b. Available-for-sale debt
securities and equity
securities with readily
determinable fair values
not held for trading .......................
3. Federal funds sold and
securities purchased under
agreements to resell:
a. Federal funds sold
(in domestic offices).....................
b. Securities purchased
under agreements to
resell ........................................
4. Loans and leases held for
sale:
a. Residential mortgage
exposures .................................
b. High volatility
commercial real estate
exposures..................................
(Column R)
250%5
300%
400%
600%
625%
937.5%
1250%
Exposure
Amount
Risk-Weighted
Asset Amount
Amount
Amount
Amount
Amount
Amount
Amount
Amount
Amount
Amount
1.
2.a.
BHCK H270
BHCK S405
BHCK S406
BHCK H271
BHCK H272
2.b.
3.a.
3.b.
BHCK H273
BHCK H274
4.a.
BHCK H275
BHCK H276
4.b.
4. Includes, for example, investments in mutual funds/investment funds, exposures collateralized by securitization exposures or mutual funds, exposures to which the collateral haircut approach
is applied, separate account bank-owned life insurance, and default fund contributions to central counterparties.
5. Column K - 250% risk weight is applicable to advanced approaches holding companies only. The 250% risk weight currently is not applicable to non-advanced approaches
holding companies.
03/2019
FR Y-9C
Page 53 of 69
Schedule HC-R—Continued
Part II. Risk-Weighted Assets—Continued
(Column B)
Adjustments
to Totals
Reported in
Column A
(Column C)
0%
2%
4%
10%
Amount
Amount
Amount
Amount
Amount
Amount
BHCK S423
BHCK S424
BHCK S425
BHCK HJ78
BHCK S431
BHCK S432
BHCK S433
BHCK HJ80
(Column A)
Totals From
Schedule
HC
Dollar Amounts in Thousands
4. Loans and leases held for
sale (continued):
c. Exposures past due
90 days or more or
on nonaccrual6 ..........
d. All other
exposures................
5. Loans and leases
held for investment:7
a. Residential mortgage
exposures................
b. High volatility
commercial real estate
exposures................
c. Exposures past due
90 days or more or on
nonaccrual8 ..............
d. All other exposures ....
6. LESS: Allowance for loan
and lease losses9...........
(Column D)
(Column E)
(Column F)
(Column G)
(Column H)
(Column I)
(Column J)
20%
50%
100%
150%
Amount
Amount
Amount
Amount
BHCK HJ79
BHCK S426
BHCK S427
BHCK S428
BHCK S429
BHCK HJ81
BHCK S434
BHCK S435
BHCK S436
BHCK S437
Allocation by Risk-Weight Category
4.c.
4.d.
BHCK S439
BHCK S440
BHCK H178
BHCK S441
BHCK S442
BHCK S443
5.a.
BHCK S445
BHCK S446
BHCK H179
BHCK H180
BHCK H181
BHCK H182
BHCK S447
5.b.
BHCK S449
BHCK S450
BHCK S451
BHCK HJ82
BHCK HJ83
BHCK S452
BHCK S453
BHCK S454
BHCK S455
BHCK S457
BHCK S458
BHCK S459
BHCK HJ84
BHCK HJ85
BHCK S460
BHCK S461
BHCK S462
BHCK S463
BHCX 3123
BHCY 3123
5.c.
5.d.
6.
6. For loans and leases held for sale, exclude residential mortgage exposures, high volatility commercial real estate exposures, or sovereign exposures that are past due 90 days or more or on nonaccrual.
7. Institutions that have adopted ASU 2016-13 should report as a positive number in column B of items 5.a through 5.d, as appropriate, any allowances for credit losses on purchased
credit-deteriorated assets reported in column A of items 5.a through 5.d, as appropriate.
8. For loans and leases held for investment, exclude residential mortgage exposures, high volatility commercial real estate exposures, or sovereign exposures that are past due 90 days or more or
on nonaccrual.
9. Institutions that have adopted ASU 2016-13 should report the allowance for credit losses on loans and leases in item 6, columns A and B.
03/2019
FR Y-9C
Page 54 of 69
Schedule HC-R—Continued
Part II. Risk-Weighted Assets—Continued
(Column K)
(Column L)
(Column M)
(Column N)
(Column O)
(Column P)
(Column Q)
Dollar Amounts in Thousands
(Column S)
Application of Other RiskWeighting Approaches10
Allocation by Risk-Weight Category
4. Loans and leases held for
sale (continued):
c. Exposures past due
90 days or more or
on nonaccrual12 ............................
d. All other
exposures...................................
5. Loans and leases
held for investment:
a. Residential mortgage
exposures...................................
b. High volatility
commercial real estate
exposures...................................
c. Exposures past due
90 days or more or on
nonaccrual13 ................................
(Column R)
250%11
300%
400%
600%
625%
937.5%
1250%
Exposure
Amount
Risk-Weighted
Asset Amount
Amount
Amount
Amount
Amount
Amount
Amount
Amount
Amount
Amount
BHCK H277
BHCK H278
BHCK H279
BHCK H280
4.c.
4.d.
BHCK H281
BHCK H282
5.a.
BHCK H283
BHCK H284
5.b.
BHCK H285
BHCK H286
BHCK H287
BHCK H288
5.c.
5.d.
d. All other exposures .......................
6. LESS: Allowance for loan
and lease losses ..............................
6.
10. Includes, for example, investments in mutual funds/investment funds, exposures collateralized by securitization exposures or mutual funds, exposures to which the collateral haircut approach is
applied, separate account bank-owned life insurance, and default fund contributions to central counterparties.
11. Column K - 250% risk weight is applicable to advanced approaches holding companies only. The 250% risk weight currently is not applicable to non-advanced approaches
holding companies.
12. For loans and leases held for sale, exclude residential mortgage exposures, high volatility commercial real estate exposures, or sovereign exposures that are past due 90 days or more or on nonaccrual.
13. For loans and leases held for investment, exclude residential mortgage exposures, high volatility commercial real estate exposures, or sovereign exposures that are past due 90 days or more or
on nonaccrual.
03/2019
FR Y-9C
Page 55 of 69
Schedule HC-R—Continued
Part II. Risk-Weighted Assets—Continued
(Column A)
Totals From
Schedule
HC
Dollar Amounts in Thousands
(Column B)
Adjustments
to Totals
Reported in
Column A
(Column C)
(Column D)
(Column E)
(Column F)
(Column G)
(Column H)
(Column I)
(Column J)
50%
100%
150%
Allocation by Risk-Weight Category
0%
2%
4%
10%
Amount
20%
Amount
Amount
Amount
Amount
Amount
Amount
Amount
Amount
Amount
BHCK D976
BHCK S466
BHCK D977
BHCK HJ86
BHCK HJ87
BHCK D978
BHCK D979
BHCK D980
BHCK S467
BHCK D981
BHCK S469
BHCK D982
BHCK HJ88
BHCK HJ89
BHCK D983
BHCK D984
BHCK D985
BHCK H185
7.
7. Trading Assets ..............
8. All other assets14, 15, 16 .......
a. Separate account
bank-owned life
insurance ................
b. Default fund
contributions to central
counterparties ..........
8.
8.a.
CECL
8.b.
14. 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.
15. Institutions that have adopted ASU 2016-13 and have elected to apply the transition provision should report as a positive number in item 8, column B, the applicable portion of the
DTA transitional amount.
16. Institutions that have adopted ASU 2016-13 and have reported any assets net of allowances for credit losses in item 8, column A, should report as a negative number in item 8,
column B, those allowances for credit losses eligible for inclusion in tier 2 capital, which excludes allowances for credit losses on purchased credit-deteriorated assets.
03/2019
FR Y-9C
Page 56 of 69
Schedule HC-R—Continued
Part II. Risk-Weighted Assets—Continued
(Column K)
(Column L)
(Column M)
(Column N)
(Column O)
(Column P)
(Column Q)
Dollar Amounts in Thousands
300%
400%
(Column S)
Application of Other RiskWeighting Approaches17
Allocation by Risk-Weight Category
250%18
(Column R)
600%
625%
937.5%
1250%
Amount
Amount
Amount
Exposure
Amount
Risk-Weighted
Asset Amount
Amount
Amount
Amount
Amount
Amount
Amount
BHCK H289
BHCK H186
BHCK H290
BHCK H187
BHCK H291
BHCK H292
BHCK H293
BHCK H188
BHCK S470
BHCK S471
BHCK H294
BHCK H295
7.
7. Trading Assets .................................
8. All other assets19 ...............................
a. Separate account
bank-owned life
insurance ...................................
b. Default fund
contributions to central
counterparties .............................
8.
BHCK H296
BHCK H297
8.a.
BHCK H298
BHCK H299
8.b.
17. Includes, for example, investments in mutual funds/investment funds, exposures collateralized by securitization exposures or mutual funds, exposures to which the collateral haircut approach is
applied, separate account bank-owned life insurance, and default fund contributions to central counterparties.
18. Column K - 250% risk weight is applicable to advanced approaches holding companies only. The 250% risk weight currently is not applicable to non-advanced approaches
holding companies.
19. 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.
03/2019
FR Y-9C
Page 57 of 69
Schedule HC-R—Continued
Part II. Risk-Weighted Assets—Continued
Dollar Amounts in Thousands
Securitization Exposures: On-and Off-Balance Sheet
9. On-balance sheet securitization exposures:
a. Held-to-maturity securities21 .......................................................................................
(Column Q)
(Column T)
Allocation by
Risk-Weight
Category
Total Risk-Weighted Asset
Amount by Calculation
Methodology
(Column U)
(Column A)
Totals
(Column B)
Adjustments
to Totals
Reported in
Column A
Amount
Amount
1250%
Amount
SSFA20
Amount
Gross-Up
Amount
BHCK S475
BHCK S476
BHCK S477
BHCK S478
BHCK S479
BHCK S480
BHCK S481
BHCK S482
BHCK S483
BHCK S484
BHCK S485
BHCK S486
BHCK S487
BHCK S488
BHCK S489
BHCK S490
BHCK S491
BHCK S492
BHCK S493
BHCK S494
BHCK S495
BHCK S496
BHCK S497
BHCK S498
BHCK S499
9.a.
9.b.
b. Available-for-sale securities.......................................................................................
9.c.
c. Trading assets ........................................................................................................
9.d.
d. All other on-balance sheet securitization exposures........................................................
10.
10. Off-balance sheet securitization exposures .......................................................................
(Column A)
Totals From
Schedule
HC
Dollar Amounts in Thousands
11. Total balance sheet
assets22 ................
(Column B)
Adjustments
to Totals
Reported in
Column A
(Column C)
(Column D)
(Column E)
(Column F)
(Column G)
(Column H)
(Column I)
(Column J)
50%
100%
150%
Allocation by Risk-Weight Category
0%
2%
4%
10%
Amount
Amount
Amount
Amount
Amount
Amount
BHCT 2170
BHCK S500
BHCK D987
BHCK HJ90
BHCK HJ91
20%
Amount
Amount
Amount
Amount
BHCK D988
BHCK D989
BHCK D990
BHCK S503
11.
(Column K)
(Column L)
(Column M)
(Column N)
(Column O)
(Column P)
(Column Q)
Allocation by Risk-Weight Category
250%23
Dollar Amounts in Thousands
11. Total balance sheet
assets22 ............................................................
300%
400%
600%
625%
937.5%
Amount
Amount
Amount
Amount
Amount
Amount
BHCK S504
BHCK S505
BHCK S506
BHCK S507
(Column R)
Application of
Other RiskWeighting
Approaches
1250%
Exposure
Amount
Amount
Amount
BHCK S510
BHCK H300
11.
Item 11, column A, must equal Schedule HC,
item 12.
20. Simplified Supervisory Formula Approach.
21. Institutions that have adopted ASU 2016-13 and have reported held-to-maturity securities net of allowances for credit losses in item 9.a, column A, should report as a negative number
in item 9.a, column B, those allowances for credit losses eligible for inclusion in tier 2 capital, which excludes allowances for credit losses on purchased credit-deteriorated assets.
22. For each of columns A through R of item 11, report the sum of items 1 through 9. For item 11, the sum of columns B through R must equal column A.
03/2019
23. Column K - 250% risk weight is applicable to advanced approaches holding companies only. The 250% risk weight currently is not applicable to non-advanced approaches holding companies.
FR Y-9C
Page 58 of 69
Schedule HC-R—Continued
Part II. Risk-Weighted Assets—Continued
(Column A)
Face, Notional, CCF24
or Other
Amount
Dollar Amounts in Thousands
Derivatives, Off-Balance
Sheet Items, and Other
Items Subject to RiskWeighting (Excluding
Securitization
Exposure)26
12. Financial standby
letters of credit ........
13. Performance standby
letters of credit and
transaction-related
contingent items ......
14. Commercial and
similar letters of credit
with an original
maturity of one year
or less ...................
15. Retained recourse
on small business
obligations sold
with recourse ..........
Amount
BHCK D991
(Column B)
Credit
Equivalent
Amount25
(Column C)
(Column D)
(Column E)
(Column F)
(Column G)
(Column H)
(Column I)
(Column J)
Allocation by Risk-Weight Category
0%
2%
4%
10%
20%
50%
100%
150%
Amount
Amount
Amount
Amount
Amount
Amount
Amount
Amount
Amount
BHCK D992
BHCK D993
BHCK HJ92
BHCK HJ93
BHCK D994
BHCK D995
BHCK D996
BHCK S511
12.
1.0
BHCK D997
BHCK D998
BHCK D999
BHCK G603
BHCK G604
BHCK G605
BHCK S512
13.
0.5
BHCK G606
BHCK G607
BHCK G608
BHCK HJ94
BHCK HJ95
BHCK G609
BHCK G610
BHCK G611
BHCK S513
14.
0.2
BHCK G612
BHCK G613
BHCK G614
BHCK G615
BHCK G616
1.0
BHCK G617
BHCK S514
15.
24. Credit conversion factor.
25. Column A multiplied by credit conversion factor. For each of items 12 through 21, the sum of columns C through J plus column R must equal column B.
26. All derivatives and off-balance sheet items that are securitization exposures are to be excluded from items 12 through 21 and are to be reported instead in item 10.
03/2019
FR Y-9C
Page 59 of 69
Schedule HC-R—Continued
Part II. Risk-Weighted Assets—Continued
(Column A)
Face, Notional, CCF27
or Other
Amount
(Column B)
Credit
Equivalent
Amount28
(Column C)
(Column E)
(Column F)
(Column G)
(Column H)
(Column I)
(Column J)
50%
100%
150%
Allocation by Risk-Weight Category
0%
Dollar Amounts in Thousands
16. Repo-style
transactions29 ...........
17. All other off-balance
sheet liabilities .........
18. Unused commitments:
(exclude unused
commitments to
asset-backed
commercial paper
conduits):
a. Original maturity of
one year or less ....
b. Original maturity
exceeding one
year ...................
19. Unconditionally
cancelable
commitments...........
20. Over-the-counter
derivatives ..............
21. Centrally cleared
derivatives ..............
22. Unsettled transactions
(failed trades)30 .........
(Column D)
2%
4%
10%
Amount
Amount
Amount
Amount
Amount
Amount
BHCK S515
BHCK S516
BHCK S517
BHCK S518
BHCK S519
BHCK G619
BHCK G620
20%
Amount
Amount
Amount
Amount
BHCK S520
BHCK S521
BHCK S522
BHCK S523
BHCK G621
BHCK G622
BHCK G623
BHCK S524
16.
1.0
BHCK G618
17.
1.0
BHCK S525
BHCK S526
BHCK S527
BHCK HJ96
BHCK HJ97
BHCK S528
BHCK S529
BHCK S530
BHCK S531
18.a.
0.2
BHCK G624
BHCK G625
BHCK G626
BHCK HJ98
BHCK HJ99
BHCK G627
BHCK G628
BHCK G629
BHCK S539
18.b.
0.5
BHCK S540
BHCK S541
19.
0.0
BHCK S542
BHCK S543
BHCK HK00
BHCK HK01
BHCK S549
BHCK S550
BHCK S551
BHCK S552
BHCK S544
BHCK S545
BHCK S546
BHCK S547
BHCK S548
BHCK S554
BHCK S555
BHCK S556
BHCK S557
BHCK H194
BHCK H195
BHCK H196
BHCK H197
20.
21.
BHCK H191
BHCK H193
22.
27. Credit conversion factor.
28. For items 18.b. and 19, column A multiplied by credit conversion factor.
29. Includes securities purchased under agreements to resell (reverse repos), securities sold under agreements to repurchase (repos), securities borrowed, and securities lent.
30. For item 22, the sum of columns C through Q must equal column A.
03/2019
FR Y-9C
Page 60 of 69
Schedule HC-R—Continued
Part II. Risk-Weighted Assets—Continued
(Column O)
(Column P)
(Column Q)
Allocation by Risk-Weight Category
Dollar Amounts in Thousands
16. Repo-style
transactions32 ...............................................................................................................
17. All other off-balance
sheet liabilities .............................................................................................................
18. Unused commitments:
(exclude unused
commitments to
asset-backed
commercial paper
conduits):
a. Original maturity of
one year or less ........................................................................................................
b. Original maturity
exceeding one
year .......................................................................................................................
19. Unconditionally
cancelable
commitments...............................................................................................................
20. Over-the-counter
derivatives ..................................................................................................................
21. Centrally cleared
derivatives ..................................................................................................................
22. Unsettled transactions
(failed trades)33 .............................................................................................................
625%
937.5%
1250%
Amount
Amount
Amount
(Column R)
(Column S)
Application of Other RiskWeighting Approaches31
Credit Equivalent Risk-Weighted
Amount
Asset Amount
Amount
Amount
BHCK H301
BHCK H302
16.
17.
BHCK H303
BHCK H304
18.a.
BHCK H307
BHCK H308
18.b.
19.
BHCK H309
BHCK H310
20.
21.
BHCK H198
BHCK H199
BHCK H200
22.
31. Includes, for example, exposures collateralized by securitization exposures or mutual funds and exposures to which the collateral haircut approach is applied.
32. Includes securities purchased under agreements to resell (reverse repos), securities sold under agreements to repurchase (repos), securities borrowed, and securities lent.
33. For item 22, the sum of columns C through Q must equal column A.
03/2019
FR Y-9C
Page 61 of 69
Schedule HC-R—Continued
Part II. Risk-Weighted Assets—Continued
(Column C)
(Column D)
(Column E)
(Column F)
(Column G)
(Column H)
(Column I)
(Column J)
Allocation by Risk-Weight Category
Dollar Amounts in Thousands
23. Total assets, derivatives,
off-balance sheet items,
and other items subject
to risk weighting by riskweight category (for
each of columns C
through P, sum of items
11 through 22; for
column Q, sum of items
10 through 22) ...................................................
24. Risk weight factor ...............................................
25. Risk-weighted assets
by risk-weight
category (for each
column, item 23
multiplied by
item 24) ............................................................
0%
2%
4%
10%
20%
50%
100%
150%
Amount
Amount
Amount
Amount
Amount
Amount
Amount
Amount
BHCK G630
BHCK S558
BHCK S559
BHCK S560
BHCK G631
BHCK G632
BHCK G633
BHCK S561
X 0%
X 2%
X 4%
X 10%
X 20%
X 50%
X 100%
X 150%
BHCK G634
BHCK S569
BHCK S570
BHCK S571
BHCK G635
BHCK G636
BHCK G637
BHCK S572
23.
24.
25.
03/2015
FR Y-9C
Page 62 of 69
Schedule HC-R—Continued
Part II. Risk-Weighted Assets—Continued
(Column K)
(Column L)
(Column M)
(Column N)
(Column O)
(Column P)
(Column Q)
Allocation by Risk-Weight Category
Dollar Amounts in Thousands
23. Total assets, derivatives,
off-balance sheet items,
and other items subject
to risk weighting by riskweight category (for
each of columns C
through P, sum of items
11 through 22; for
column Q, sum of items
10 through 22) ......................................................................
24. Risk weight factor ..................................................................
25. Risk-weighted assets
by risk-weight
category (for each
column, item 23
multiplied by
item 24) ...............................................................................
250%34
300%
400%
600%
625%
937.5%
1250%
Amount
Amount
Amount
Amount
Amount
Amount
Amount
BHCK S562
BHCK S563
BHCK S564
BHCK S565
BHCK S566
BHCK S567
BHCK S568
X 250%
X 300%
X 400%
X 600%
X 625%
X 937.5%
X 1250%
BHCK S573
BHCK S574
BHCK S575
BHCK S576
BHCK S577
BHCK S578
BHCK S579
25.
Items 26 through 31 are to be reported quarterly by all holding companies.
26.
27.
28.
29.
30.
31.
Dollar Amounts in Thousands
Risk-weighted assets for purposes of calculating the allowance for loan and lease losses 1.25 percent threshold35 ....................................
Standardized market-risk weighted assets (applicable only to holding companies that are covered by the market risk capital rules) ..............
Risk-weighted assets before deductions for excess allowance of loan and lease losses and allocated risk transfer risk reserve36, 37 ...............
LESS: Excess allowance for loan and lease losses38, 39 ..................................................................................................................
LESS: Allocated transfer risk reserve .........................................................................................................................................
Total risk-weighted assets (item 28 minus items 29 and 30)............................................................................................................
23.
24.
BHCK
S580
S581
B704
A222
3128
G641
Totals
Amount
26.
27.
28.
29.
30.
31.
34. Column K - 250% risk weight is applicable to advanced approaches holding companies only. The 250% risk weight currently is not applicable to non-advanced approaches
holding companies.
35. For institutions that have adopted ASU 2016-13, the risk-weighted assets reported in item 26 is for purposes of calculating the adjusted allowances for credit losses (AACL)
1.25 percent threshold.
36. Sum of items 2.b through 20, column S; items 9.a, 9.b, 9.c, 9.d, and 10, columns T and U; item 25, columns C through Q; and item 27 (if applicable).
37. For institutions that have adopted ASU 2016-13, the risk-weighted assets reported in item 28 represents the amount of risk-weighted assets before deductions for excess AACL
and allocated transfer risk reserve.
38. Institutions that have adopted ASU 2016-13 should report the excess AACL.
39. Institutions that have adopted ASU 2016-13 and have elected to apply the CECL transition provision should subtract the applicable portion of the AACL transitional amount from 12/2019
03/2019
the AACL, as defined in the regulatory capital rule, before determining the amount of excess AACL.
FR Y-9C
Page 63 of 69
Schedule HC-R—Continued
Part II. Risk-Weighted Assets—Continued
Memoranda
Memoranda items 1, 2 and 3, columns A, B an C are to be completed semiannually in June and December by HCs with less than $5 billion in total assets. 1
Dollar Amounts in Thousands BHCK
1. Current credit exposure across all derivative contracts covered by the regulatory capital rules ..................................................................... G642
(Column A)
One year or less
Dollar Amounts in Thousands
2. Notional principal amounts of over-the-counter derivative contracts:
a. Interest rate .....................................................................................
b. Foreign exchange rate and gold...........................................................
c. Credit (investment grade reference asset)..............................................
d. Credit (non-investment grade reference asset)........................................
e. Equity ............................................................................................
f. Precious metals (except gold) .............................................................
g. Other .............................................................................................
3. Notional principal amounts of centrally cleared derivative contracts:
a. Interest rate .....................................................................................
b. Foreign exchange rate and gold ..........................................................
c. Credit (investment grade reference asset) .............................................
d. Credit (non-investment grade reference asset) .......................................
e. Equity ............................................................................................
f. Precious metals (except gold) .............................................................
g. Other .............................................................................................
BHCK
Amount
With a remaining maturity of
(Column B)
Over one year
through five years
BHCK
Amount
Amount
M.1.
(Column C)
Over 5 years
Amount
BHCK
S582
S585
S588
S591
S594
S597
S600
S583
S586
S589
S592
S595
S598
S601
S584
S587
S590
S593
S596
S599
S602
M.2.a.
M.2.b.
M.2.c.
M.2.d.
M.2.e.
M.2.f.
M.2.g.
S603
S606
S609
S612
S615
S618
S621
S604
S607
S610
S613
S616
S619
S622
S605
S608
S611
S614
S617
S620
S623
M.3.a.
M.3.b.
M.3.c.
M.3.d.
M.3.e.
M.3.f.
M.3.g.
Dollar Amounts in Thousands
4. Standardized market risk-weighted assets attributable to specific risk (included in Schedule HC-R, item 27)...................................................
5. Amount of allowances for credit losses on purchased credit-deteriorated assets:1 2
a. Loans and leases held for investment ...........................................................................................................................................
b. Held-to-maturity debt securities ...................................................................................................................................................
c. Other financial
assetson
measured
amortized
costas
..........................................................................................................................
1. Asset-size
test is based
the total at
assets
reported
of prior year June 30
report date.
BHCK
Amount
S624
M.4.
JJ30
JJ31
JJ32
M.5.a.
M.5.b.
M.5.c
1. Memorandum items 5.a through 5.c should be completed only by institutions that have adopted ASU 2016-13.
2.
03/2019
12/2019
FR Y-9C
Page 64 of 69
For Federal Reserve Bank Use Only
C.I.
Schedule HC-S—Servicing, Securitization, and Asset Sale Activities
To be completed by HCs with $5 billion or more in total assets.1
◄
C000
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 ...................
(Column A)
1– 4 Family
Residential
Loans
(Column B)
Home
Equity
Lines
(Column C)
Credit
Card
Receivables
(Column D)
Auto
Loans
(Column E)
Other
Consumer
Loans
(Column F)
Commercial
and Industrial
Loans
(Column G)
All Other Loans,
All Leases, and
All Other Assets
Amount
Amount
Amount
Amount
Amount
Amount
Amount
BHCK B705
BHCK B706
BHCK B707
BHCK B708
BHCK B709
BHCK B710
BHCK B711
1.
BHCK HU09
BHCK HU10
BHCK HU11
BHCK HU12
BHCK HU13
BHCK HU14
BHCK HU15
2.
Item 3 is to be completed by holding companies
with $100 billion or more in total assets.1
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 .........................
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.
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-to-date):
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
a. Charge-offs .....................................
5.a.
b. Recoveries......................................
5.b.
1. The $100 billion asset-size test is based on the total assets reported on the June 30, 2018 report.
1. Asset-size test is based on the total reported as of prior year June 30 report
date.
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FR Y-9C
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Schedule HC-S—Continued
Dollar Amounts in Thousands
Items 6 and 10 are to be completed by
holding companies with $10 billion or more in
total assets.2
(Column A)
1–4 Family
Residential
Loans
(Column B)
Home
Equity
Lines
(Column C)
Credit
Card
Receivables
(Column D)
Auto
Loans
(Column E)
Other
Consumer
Loans
(Column F)
Commercial
and Industrial
Loans
(Column G)
All Other Loans,
All Leases, and
All Other Assets
Amount
Amount
Amount
Amount
Amount
Amount
Amount
BHCK HU16
BHCK HU17
6. Total amount of ownership (or seller's)
interest carried as securities or loans .....
7.-8. Not applicable.
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 sellerprovided credit enhancements provided to
assets reported in item 11 ....................
BHCK HU18
6.
BHCK B776
BHCK B779
BHCK B780
BHCK B781
BHCK B782
9.
BHCK B783
BHCK B786
BHCK B787
BHCK B788
BHCK B789
10.
BHCK B790
BHCK B796
11.
BHCK B797
BHCK B803
as of prior year June 30 report date.
12.
2. The $10 billion asset-size tests are based on the total assets reported on the June 30, 2018 report.
03/2019
FR Y-9C
Page 66 of 69
Schedule HC-S—Continued
Memoranda
Dollar Amounts in Thousands
1. Not applicable.
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) ...............................................................................................................................................................
BHCK
Amount
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.
Memorandum item 3 is to be completed by holding companies with $10 billion or more in total assets.2
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 holding company2 ...............................................................................
(2) Conduits sponsored by other unrelated institutions2 .............................................................................................................
b. Unused commitments to provide liquidity to conduit structures:
(1) Conduits sponsored by the bank, a bank affiliate, or the 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 G)2,3 .......................................................
as of the prior year June 30 report date.
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. The $10 billion asset-size test is based on the total assets reported on the June 30, 2018 report.
3. Memorandum item 4 is to be completed by holding companies with $10 billion or more in total assets that (1) together with affiliated institutions, have outstanding credit card receivables
(as defined in the instructions) that exceed $500 million as of the report date or (2) holding companies that on a consolidated basis are credit card specialty holding companies (as
defined in the instructions).
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FR Y-9C
Page 67 of 69
Schedule HC-V—Variable Interest Entities1
To be completed by HCs with $5 billion or more in total assets. 2
(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. Securities not held for trading ...........................................................
c. Loans and leases held for investment, net of allowance, and held for sale ..
d. Other real estate owned ..................................................................
e. Other assets .................................................................................
2. Liabilities of consolidated VIEs for which creditors do not have recourse to
the general credit of the reporting holding company:
a. Other borrowed money ...................................................................
b. Other liabilities ..............................................................................
3. All other assets of consolidated VIEs
(not included in items 1.a through 1.e above) ..........................................
4. All other liabilities of consolidated VIEs
(not included in items 2.a through 2.b above) ..........................................
BHCK
Amount
(Column B)
Other VIEs
BHCK
Amount
J981
HU20
HU22
K009
JF91
JF84
HU21
HU23
JF89
JF90
1.a.
1.b.
1.c.
1.d.
1.e.
JF92
JF93
JF85
JF86
2.a.
2.b.
K030
JF87
3.
K033
JF88
4.
Dollar Amounts in Thousands BHCK
5. Total assets of asset-backed commercial paper (ABCP) conduit VIEs .......................................... JF77
6. Total liabilities of ABCP conduit VIEs ..................................................................................... JF78
Amount
5.
6.
1. Institutions that have adopted ASU 2016-13 should report assets net of any applicable allowance for credit losses.
2. Asset-size test is based on the total assets reported as of prior year June 30 report date.
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FR Y-9C
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Notes to the Balance Sheet—Predecessor Financial Items
For 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 holding company's total
consolidated assets as of the previous quarter-end, whichever is less.
1.
2.
3.
4.
Dollar Amounts in Thousands
Average loans and leases (held for investment and held for sale) .................................................
Average earning assets .......................................................................................................
Average total consolidated assets ..........................................................................................
Average equity capital .........................................................................................................
BHBC
Amount
3516
1.
2.
3.
4.
3402
3368
3519
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 holding company wishes to explain, that has been separately disclosed in the holding company's quarterly reports to its shareholders, in its press releases, or on its quarterly reports to the Securities and Exchange Commission (SEC).
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 holding company has guaranteed a new loan for its leveraged Employee Stock Ownership Plan (ESOP) for $750 thousand and that
amount has increased the holding company's long-term unsecured debt by a material amount. The holding company has disclosed that
change to its stockholders and to the SEC. Enter on the line item below the following information:
BHCK
TEXT
0000
Amount
Sch. HC, item 16, New loan to holding company's ESOP guaranteed
by holding company
0000
750
Notes to the Balance Sheet (Other)
TEXT
1.
Dollar Amounts in Thousands BHCK
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
K141
CDCI included in Schedule HC, item 19.a, Subordinated notes and debentures)
Amount
1.
2. 5357
5357
2.
5358
3.
5359
4.
5360
5.
B027
6.
3. 5358
4. 5359
5. 5360
6. B027
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FR Y-9C
Page 69 of 69
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
Amount
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.
03/2003
| File Type | application/pdf |
| Subject | Consolidated Financial Statements for Holding Companies—FR Y-9C |
| Author | Federal Reserve Board |
| File Modified | 2020-01-03 |
| File Created | 2019-04-17 |