FR Y-9C Historic Reporting Changes FR Y-9C Historic Reporting Changes Reflects changes made since June

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    The Federal Reserve Bank of New York

    Statistics Function

    FR Y-9C Historic Reporting Changes Reflects changes made since June 2014

    Date Description

    June 2014 FR Y-9C

    Schedule HC-B

     Clarified item caption HC-B, 6.(b) to “Other foreign debt securities”

    on page 17.

    Schedule HC-C

     Corrected instructions to refer to the previous year, 2013, for HC-C, memoranda items M.6.b and M.6.c. on page 21.

    Schedule HC-N

     Added column headings to HC-N, memoranda item 6, “Fair value of amounts

    carried as assets,” to correct references to the reporting of column A,

    “Past due 30 through 89 days” and B, “Past due 90 days or more” on page

    42.

    Schedule HC-R

     Corrected misspelling in “Total Capital” above line item 35 on page 49.

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     Clarified the reporting of item 37 to, “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)” on page 49.

    March 2014 FR Y-9C

    Schedule HC-R, Part I.B.

     New Schedule HC-R, Part I.B. Revisions to Schedule HC-R, Regulatory Capital that are consistent with the regulatory capital rules approved

    by the banking agencies in July 2013 will be implemented this quarter.

    These changes include:

     Existing items 1 through 33 of Schedule HC-R have been designated Part I.A, Regulatory Capital Components and Ratios, for March 2014.

    All institutions except advanced approaches institutions will

    complete Part I.A for March 31 through December 31, 2014. No changes

    have been made to Part I.A for 2014.

     A new Part I.B, Regulatory Capital Components and Ratios, has been added to Schedule HC-R for March 2014. Advanced approaches

    institutions will only complete Part I.B for March 31 through

    December 31, 2014

     Effective March 31, 2015, Part I.A will be removed from Schedule HC-R and Part I.B will be designated Part I, Regulatory Capital Components

    and Ratios. All institutions will then complete Part I of the

    schedule.

     Existing items 34 through 62, and Memoranda items 1 through 10 of Schedule HC-R have been designated Part II, Risk-Weighted Assets, for

    March 2014. All institutions will complete Part II. No changes have

    been made to Part II for 2014.

    Report form and instructions URL:

    http://www.federalreserve.gov/reportforms/forms/FR_Y-9C20140331_f.pdf

    http://www.federalreserve.gov/reportforms/forms/FR_Y-9C20140331_f.pdf

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    http://www.federalreserve.gov/reportforms/forms/FR_Y-9C20140331_i.pdf

    June 2013 FR Y-9C

    Schedule HC-C

     The caption for Memoranda, item 2 was changed to note that amounts reported could also be included in any component of Schedule HC-C, item

    9 (not just item 9.b (2)).

    Schedule HC-P

     The caption for item 5 was changed to note that amounts reported could also be included in Schedule HI, item 5.c.

    Schedule HC-R

     The caption for item 19 was changed to “Not applicable”.

     The caption for item 21 was changed to remove the reference to Schedule HC-R, item 19.

    Report form and instructions URL:

    http://www.federalreserve.gov/reportforms/forms/FR_Y-9C20130630_f.pdf

    http://www.federalreserve.gov/reportforms/forms/FR_Y-9C20130630_i.pdf

    March 2013 FR Y-9C

    Schedule HI-C

     Added a new schedule for Disaggregated Data on the Allowance for Loan and Lease Losses.

    Schedule HC-M

     Modified caption to item 21 and added footnote 1 to include certain

    http://www.federalreserve.gov/reportforms/forms/FR_Y-9C20140331_i.pdf http://www.federalreserve.gov/reportforms/forms/FR_Y-9C20130630_f.pdf http://www.federalreserve.gov/reportforms/forms/FR_Y-9C20130630_i.pdf

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    legal citations relevant to savings and loan holding companies.

     Throughout report (except Schedule HC-R). Changed the phrase “banking holding company(ies)” to holding company(ies).”

    Report form and instructions URL:

    http://www.federalreserve.gov/reportforms/forms/FR_Y-9C20130331_f.pdf

    http://www.federalreserve.gov/reportforms/forms/FR_Y-9C20130331_i.pdf

    December 2012 FR Y-9C

    Schedule HI-A and Schedule HC

     Added clarifying language to the footnote for Schedule HI-A, item 12 and Schedule HC, item 26b.

    Report form and instructions URL:

    http://www.federalreserve.gov/reportforms/forms/FR_Y-9C20121231_f.pdf

    http://www.federalreserve.gov/reportforms/forms/FR_Y-9C20121231_i.pdf

    September 2012 FR Y-9C

    Schedule HC-P

     A new item was added to “Total representation and warranty reserves for 1–4 family residential mortgage loans sold”. This is a derived item

    summing items 7.a and 7.b for representations and warranties made to

    (a) U.S. government agencies and government- sponsored agencies, and to

    (b) other parties. New item 7.c will be publicly disclosed on an

    individual institution basis.

    Report form and instructions URL:

    http://www.federalreserve.gov/reportforms/forms/FR_Y-9C20120930_f.pdf

    http://www.federalreserve.gov/reportforms/forms/FR_Y-9C20120930_i.pdf

    June 2012 FR Y-9C

    http://www.federalreserve.gov/reportforms/forms/FR_Y-9C20130331_f.pdf http://www.federalreserve.gov/reportforms/forms/FR_Y-9C20130331_i.pdf http://www.federalreserve.gov/reportforms/forms/FR_Y-9C20121231_f.pdf http://www.federalreserve.gov/reportforms/forms/FR_Y-9C20121231_i.pdf http://www.federalreserve.gov/reportforms/forms/FR_Y-9C20120930_f.pdf http://www.federalreserve.gov/reportforms/forms/FR_Y-9C20120930_i.pdf

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    Schedule HC-N

     New memoranda items were added for “Outstanding balance and carrying amount of Purchased credit-impaired loans accounted for in accordance

    with FASB ASC 310-30 (former AICPA Statement of Position 03-3)” (items

    9.a and 9.b).

    Schedule HC-P

     New items were added for “Representation and warranty reserves for 1-4 family residential mortgage loans sold to (a) U.S. government agencies

    and government sponsored agencies and (b) other parties” (items 7.a and

    7.b).

    September 2011 FR Y-9C

    Schedule HC-E

     On Schedule HC, “Deposits in domestic offices” (item 13.a (1), footnote 1 was revised to clarify that the item includes noninterest-bearing

    demand, time, and savings deposits.

    Schedule HC-B

     On Schedule HC-B, items 4.b.(1), 4.b.(2), 4.c.(2) and Schedule HC-D, items 4.b and 4.d reference to acronyms FNMA, FHLMC, or GNMA were

    replaced by “U.S. Government agencies or sponsored agencies” and a

    footnote was added describing examples of U.S. Government agencies and

    U.S. Government sponsored agencies.

    Schedule HC-E

     Schedule HC-E, item 1.a. was changed from “Demand deposits” to “Noninterest-bearing balances” for items 1.b and 2.b and “interest –

    bearing demand deposits” was inserted at the beginning of the caption.

    In addition, footnotes were added to describe what is included in these

    items.

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    Schedule HC-K

     A footnote was added to Schedule HC-K, items 6 and 7 to indicate that the item includes interest-bearing demand deposits.

    Report form and instructions URL:

    http://www.federalreserve.gov/reportforms/forms/FR_Y-9C20110930_f.pdf

    http://www.federalreserve.gov/reportforms/forms/FR_Y-9C20110930_i.pdf

    June 2011 FR Y-9C

    Schedule HI

     The description of the reporting threshold applicable to Schedule HI, Memoranda items 9.f and 9.g. was clarified.

     The note to Schedule HC-P and the caption to item 4 was revised to indicate that the item is inclusive of loans held for trading.

    Report form and instructions URL:

    http://www.federalreserve.gov/reportforms/forms/FR_Y-9C20110630_f.pdf

    http://www.federalreserve.gov/reportforms/forms/FR_Y-9C20110630_i.pdf

    March 2011 FR Y-9C

    Schedule HI

     New memoranda items were added for “Impact on trading revenue of changes in the creditworthiness of the bank holding company’s

    derivatives counterparties on the bank holding company’s derivative

    assets” (item 9.f) and “Impact on trading revenue of changes in the

    creditworthiness of the bank holding company on the bank holding

    company’s derivative liabilities” (item 9.g)

    Schedule HI-B

     New items were added for loans to individuals for household, family, and other personal expenditures. Specifically, “Automobiles loans”

    (item 5.b) was added, and “Other consumer loans” (item 5.b) was revised

    http://www.federalreserve.gov/reportforms/forms/FR_Y-9C20110930_f.pdf http://www.federalreserve.gov/reportforms/forms/FR_Y-9C20110930_i.pdf http://www.federalreserve.gov/reportforms/forms/FR_Y-9C20110630_f.pdf http://www.federalreserve.gov/reportforms/forms/FR_Y-9C20110630_i.pdf

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    to exclude automobile loans and renumbered to (item 5.c).

    Schedule HC-B

     New items were add