Download pdf - FR Y-9C Historic Reporting Changes · 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

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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


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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.




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




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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).”




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.




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.




June 2012 FR Y-9C







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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).


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.




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.




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





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

Schedule HC-B

New items were added to break out commercial pass-through mortgage-

backed securities and other commercial mortgage-backed securities.

Specifically, “Issued or guaranteed by FNMA, FHLMC, or GNMA” (item

4.c(1)(a)), “Other pass-through securities” (item 4.c(1)(b)), “Issued

or guaranteed by FNMA, FHLMC, or GNMA” (item 4.c(2)(a)), and “All

other commercial MBS” (item 4.c(2)(b)).

Schedule HC-C

New items were added for loans to individuals for household, family,

and other personal expenditures. Specifically, “Automobiles loans”

(item 6.c) was added, and “Other consumer loans” (item 6.c) was

revised to exclude automobile loans and renumbered to (item 6.d).

New memoranda items were added for loans restructured in trouble debt

restructuring in compliance with their modified terms. Specifically,

“Construction, land development, and other land loans in domestic

offices” (item 1.a) was added and separated into two items: “1-4

family residential construction loans” (item 1.a(1)), and “All other

construction loans and all land development and other land loans”

(item 1.a(2)), “Secured by multifamily residential properties in

domestic offices” (item 1.c), “Secured by nonfarm nonresidential

properties in domestic offices” (item 1.d) was added and separated

into two items: “Loans secured by owner-occupied nonfarm

nonresidential properties” (item 1.d(1)) and “Loans secured by other

nonfarm nonresidential properties” (item 1.d(2)), “Commercial and

industrial loans” (item 1.e) was added and separated into two items:

“U.S. addresses” (item 1.e(1)), “Non-U.S. addresses” (item 1.e(2)).

Memoranda item 1.a “Loans secured by 1-4 family residential properties

in domestic offices” was renumbered to (item 1.b), and “Other loans

and all other leases” (item 1.b) was renamed “All other loans”

renumbered to (item 1.f) and separated into six items for “All other

loans” that exceed 10% of total loans restructured in trouble debt

restructurings that are in compliance with their modified terms (sum

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of Memorandum items 1.a through 1.f).

New memoranda items were added to loans for individuals for household,

family, and other personal expenditures measured at fair value.

Specifically, “Automobiles loans” (item 10.c(3)) was added, and “Other

consumer loans” (item 10.c(3)) was revised to exclude automobile loans

and renumbered to (item 10.c(4)).

New memoranda items were added to unpaid principal balances of loans to

individuals for household, family, and other personal expenditures

measured at fair value. Specifically, “Automobiles loans” (item

11.c(3)) was added, and “Other consumer loans” (item 11.c(3)) was

revised to exclude automobile loans and renumbered to (item 11.c(4)).

Schedule HC-D

New items were added to separate “Commercial MBS” (item 4.d) into two new items: “Commercial MBS issued or guaranteed by FNMA, FHLMC, or

GNMA” (item 4.d) and “All other commercial MBS” (item 4.e).

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

(item 6.c(3)) was added, and “Other consumer loans” (item 6.c(3) was

revised to exclude automobile loans and renumbered to (item 6.c(4)).

New memoranda items were added to unpaid principal balances of loans to individuals for household, family, and other personal expenditures

measured at fair value. Specifically, “Automobiles loans” (item

1.c(3)) was added, and “Other consumer loans” (item 1.c(3)) was revised

to exclude automobile loans and renumbered to (item 1.c(4)).

Schedule HC-F

“Life insurance assets” (item 5) was broken out into three new items: “General account life insurance assets” (item 5.a), “Separate account

life insurance assets” (item 5.b), and “Hybrid account life insurance

assets” (item 5.c).

Schedule HC-K

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“Securities” (item 1) was separated into three new items: “U.S.

Treasury securities and U.S. government agency obligations” (item 1.a),

“Mortgage-backed securities” (item 1.b), and “All other securities”

(item 1.c).

New items were added to total loans and leases in domestic offices.

Specifically, “Loans to finance agricultural production and other loans

to farmers” (item 3.a(3)), “Commercial and industrial loans” (item

3.a(4))”, “Loans to individuals for household, family, and other

personal expenditure” (item 3.a(5)) was added and separated into two

new items: “Credit cards”(item 3.5(a)), and “Other” (item 3.a(5)(b)).

Schedule HC-N

New items were added to 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 to

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

New items were added for loans and leases covered by loss-sharing agreements with the FDIC. Specifically, “Loans and leases which are

covered by loss-sharing agreements with the FDIC” (item 12) was added

and separated into five items: “Loans secured by real estate in

domestic offices” (item 12.a), “Loans to finance agricultural

production and other loans to farmers” (item 12.b), “Commercial and

industrial loans” (item 12.c), “Loans to individuals for household,

family, and other personal expenditures” (item 12.d) was added and

separated into three items: “Credit cards” (item 12.d(1)),

“Automobiles loans” (item 12.d(2)), and “Other consumer loans” (item

12.d(3)), “All other loans and leases” (item 12.e), and “Portion of

covered loans and leases that is protected by FDIC loss-sharing

agreements” (item 12.f). In addition, “All other loans and leases”

were separated into four items for the loan and lease categories

reported in Schedule HC-M, items 6.a(5)(a) through (d).

New memoranda items were added for loans restructured in trouble debt restructuring. Specifically, “Construction, land development, and

other land loans in domestic offices” (item 1.a) was added and

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separated into two items “1-4 family residential construction loans”

(item 1.a(1)), and “Other construction loans and all land development

and other land loans” (item 1.a(2)), “Secured by multifamily

residential properties” (item 1.c), “Secured by nonfarm nonresidential

properties in domestic offices” (item 1.d) was added and separated into

“Loans secured by owner-occupied nonfarm nonresidential properties”

(item 1.d(1)), and “Loans secured by other nonfarm nonresidential

properties” (item 1.d(2)), “Commercial and industrial loans” (item 1.e)

and separated into two items: “U.S. addresses” (item 1.e(1)), and

“Non-U.S. addresses” (item 1.e(2)).

Memoranda item 1.a “Loans secured by 1-4 family residential properties in domestic offices” was renumbered to (item 1.b), and “Other loans and

all other leases” (item 1.b) was renamed “All other loans” renumbered

to (item 1.f)) and separated into six items for “All other loans” that

exceed 10% of total loans restructured in troubled debt restructurings

that are in past due 30 days or more or in nonaccrual status (sum of

Memorandum items 1.a through 1.f, columns A through C).

Schedule HC-V

Schedule HC-V was added to collect information on assets and liabilities of consolidated variable interest entities (VIEs).

Miscellaneous

New items were added to Schedule HC-M for assets covered by loss-sharing agreements with the FDIC. Specifically, “Loans and leases”

(item 6.a) was added and separated into five items: “Loans secured by

real estate in domestic offices” (item 6.a(1)), “Loans to finance

agricultural production and other loans to farmers” (item 6.a(2)),

“Commercial and industrial loans” (item 6.a(3)), “Loans to individuals

for household, family, and other personal expenditures” (item

6.a(4)(a)), “All other loans and leases” (item 6.a(5)(a)).

Memoranda item “All other loans and leases” was separated into four new items for loans and leases that exceed 10% of total loans and leases

covered by loss-sharing agreements with the FDIC. Other real estate

owned” (item 6.b) was separated into five items: “Construction, land

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development, and other land loans in domestic offices” (item 6.b(1)),

“Farmland in domestic offices” (item 6.b(2)), “1-4 family residential

properties in domestic offices” (item 6.b(3)), “Multifamily residential

properties in domestic offices” (item 6.b(4)), “Nonfarm nonresidential

properties in domestic offices” (item 6.b(5)), “In foreign offices”

(item 6.b(6)), and “Portion of covered other real estate owned that is

protected by FDIC loss-sharing agreements” (item 6.b(7)), “Debt

securities” (item 6.c), and “Other assets” (item 6.d).

New items were added to Schedule HC-M for “Captive insurance and reinsurance subsidiaries” (item 7) and separated into “Total assets of

captive insurance subsidiaries” (item 7.a) and “Total assets of captive

reinsurance subsidiaries” (item 7.b).

Preprinted caption from Notes to the Income Statement-Other: “Cumulative effect of the initial application of FAS 167 related to

newly consolidated variable interest entities” (item 1) was deleted.

Preprinted captions from Notes to the Balance Sheet-Other: “Amount of assets included in Schedule HC-R, item 42, Column B, that were booked

on-balance-sheet on the implementation date as a result of the bank

holding company’s implementation of FAS 167” (item 2), and “Amount of

ALLL recognized on the implementation date for assets that were booked

on-balance-sheet as a result of the bank holding company’s

implementation of FAS 167” (item 3) were deleted.





Miscellaneous

A preprinted caption item was added to Notes to the Balance Sheet-Other

for “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,



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outstanding issuances of subordinated debt securities associated with

CDCI included in Schedule HC, item 19.a, Subordinated notes and

debentures)” (item 4).




June 2010 FR Y-9C

Schedule HI-A

Revised the caption for item 2 to “Cumulative effect of changes in

accounting principles and corrections of material accounting errors”.

Schedule HC-K

Revised the caption for item 3.b to “Total loans and leases in foreign

offices, Edge and agreement subsidiaries, and IBFs”.




March 2010 FR Y-9C

Schedule HI

New memoranda items were added for other-than-temporary impairment

losses on held-to-maturity and available-for-sale debt securities.

Specifically, "Total other-than-temporary impairment losses" (item

17.a), "Portion of losses recognized in other comprehensive income

(before income taxes)" (item 17.b), and "Net impairment losses

recognized in earnings" (item 17.c) were added.

Schedule HC-C

The caption "Loans to nondepository financial institutions and other

loans" (item 9) was added and separated into three items: (1)Loans to

nondepository financial institutions (item 9.a), (2)Loans for

purchasing or carrying securities (item 9.b(1) formerly item 9.a), and





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(3)All other loans (exclude consumer loans) (item 9.b(2) formerly item

9.b).

Schedule HC-K

Loans and leases" (item 3) was revised to "Total loans and leases in domestic offices" and renumbered as item 3.a and "All other loans in

domestic offices" (item 3.c) was deleted. "Total loans in foreign

offices, Edge and agreement subsidiaries, and IBFs" (item 3.b) was

added. In addition, the previous existing items were renumbered as

follows: "Loans secured by 1-4 family residential properties in

domestic offices" (item 3.a(1) formerly item 3.a) and "All other loans

secured by real estate in domestic offices" (item 3.a(2) formerly item

3.b).

Schedule HC-L

"Credit card lines" (item 1.b) was separated into two items: (1)Unused consumer credit card lines, and (2)Other unused credit card lines.

"Other unused commitments" (item 1.e) was separated into three items: (1) Commercial and industrial loans, (2) Loans to financial

institutions, and (3) All other unused commitments.

Miscellaneous

A preprinted caption item was added to Schedule HI, "Gains on bargain

purchases"(Memoranda item 6.h).

New items were added to Schedule HC-M for assets covered by loss-

sharing agreements with the FDIC. Specifically, "Loans and leases (item

6.a), "Other real estate owned" (item 6.b), "Debt securities" (item

6.c), and "other assets" (item 6.d) were added.

A preprinted caption was added to the Notes to the Income Statement-

Other for "Cumulative effect of the initial application of FAS 167

related to newly consolidated variable interest entities" (item 1).

Two preprinted captions were added to Notes to the Balance Sheet-Other

for "Amounts of assets included in Schedule HC-R, item 43, Column B,

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that were booked on-balance sheet on the implementation date as a

result of the bank holding company's implementation of FAS 167" (item

2), and "Amount of ALLL recognized on the implementation date for

assets that were booked on-balance sheet as a result of the bank

holding company's implementation of FAS 167" (item 3).


http://www.federalreserve.gov/reportforms/forms/FR_Y9C20100331_f.pdf



A preprinted caption was added to Schedule HI, "Gains on bargain

purchases" (Memoranda item 6.h).

Schedule HC-N, item 11 caption was revised to include "(including loans

and leases covered by FDIC loss-sharing agreements)".




June 2009 FR Y-9C

Schedule HC

An item for “Direct and indirect investments in real estate ventures” (item 9) was added.

Schedule HC-B

Mortgage-backed securities (MBS) (item 4) was revised to add the term “residential” to “Residential pass-through securities” (item 4.a),

“Other residential mortgage-backed securities” (item 4.b) and “All

other residential mortgage-backed securities” (item 4.b(3)).

Items for “Commercial pass-through securities” (item 4.c(1)) and “Other commercial MBS” (item 4.c(2)) were added.

http://www.federalreserve.gov/reportforms/forms/FR_Y9C20100331_f.pdf




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Items for “Structured financial products” (item 5.b) was added and separated into three items, (1)cash, (2)synthetic, and (3)hybrid.

New memoranda items were added for structured financial products by underlying collateral or reference asset. Specifically, “Trust

preferred securities issued by financial institutions” (item 6.a),

“Trust preferred securities issued by real estate investment trusts”

(item 6.b), “Corporate and similar loans” (item 6.c), “1-4 family

residential MBS issued or guaranteed by U.S. government-sponsored

enterprises (GSEs) (item 6.d), “1-4 family residential MBS not issued

or guaranteed by GSEs” (item 6.e), “Diversified (mixed) pools of

structured financial products” (item 6.f), and “Other collateral or

reference assets” (item 6.g).

Schedule HC-C

A memorandum item for “Pledged loans and leases” (item 14) was added.

Schedule HC-D

Mortgage-backed securities (MBS) (item 4) was revised to add the term “residential” to “Residential pass-through securities issued or

guaranteed by FNMA, FHLMC, or GNMA (item 4.a), “Other residential

mortgage-backed securities issued or guaranteed by FNMA, FHLMC, or

GNMA” (item 4.b), and “All other residential mortgage-backed

securities” (item 4.c).

An item for “Commercial MBS” (item 4.d) was added.

An item for “Structured financial products” (item 5.a) was added and separated into three items, (1)cash, (2)synthetic, and (3)hybrid.

An item for “All other debt securities” (item 5.b) was added.

New memoranda items were added for structured financial products by underlying collateral or reference asset. Specifically, “Trust

preferred securities issued by financial institutions” (item 3.a),

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“Trust preferred securities issued by real estate investment

trusts”(item 3.b), “Corporate and similar loans” (item 3.c), “1-4

family residential MBS issued or guaranteed by U.S. government-

sponsored enterprises (GSEs) (item 3.d), “1-4 family residential MBS

not issued or guaranteed by GSEs” (item 3.e), “Diversified (mixed)pools

of structured financial products” (item 3.f), and “Other collateral or

reference assets” (item 3.g).

Memorandum items for “Pledged securities” (item 4.a) and “Pledged

loans” (item 4.b) were added.

Schedule HC-L

An item for the notional value of “Positions covered under the Market

Risk Rule” (item 7.c(1)) was added and separated into two items,

(1)sold protection, and (2)purchased protection.

An item for notional value of “All other positions” (item 7.c(2)) was

added and separated into three items, (1)sold protection, (2)purchased

protection that is recognized as a guarantee for regulatory capital

purposes, and (3)purchased protection that is not recognized as a

guarantee for regulatory capital purposes.

New items were added for the notional value by remaining maturity of

sold and purchased credit protection with breakouts for “Investment

grade” and “Subinvestment grade” (items 7.d(1)(a), 7.d(1)(b),

7.d(2)(a), and 7.d(2)(b)).

Several new items were added for over-the counter derivatives.

Specifically, “Net current credit exposure” (item 15.a), and “Fair

value of collateral” (item 15.b) was separated into eight items,

(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, and (8)Total fair value of

collateral were added. The following disclosures were added for these

new items: “Banks and securities firms” (Column A), “Monoline financial

guarantors” (Column B), “Hedge funds” (Column C), “Sovereign

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governments” (Column D), and “Corporations and all other

counterparties” (Column E).

Schedule HC-Q

New items were added for “Available-for-sale securities” (item 1),

“Federal funds sold and securities purchased under agreements to

resell” (item 2), “Loan and leases held for sale” (item 3), “Loans and

leases held for investment” (item 4), “Total assets measured at fair

value on a recurring basis” (item 7), “Federal funds purchased and

securities sold under agreements to repurchase” (item 9), “Other

borrowed money” (item 11), “Subordinated notes and debentures” (item

12), “Total liabilities measured at fair value on a recurring basis”

(item 14), “All other assets (itemize and describe amounts included in

Schedule HC-Q, item 6 that are greater than $25,000 and exceed 25% of

item 6)” (Memoranda item 1) with preprinted captions for (a)Mortgage

servicing assets and (b)Nontrading derivative assets, and “All other

liabilities (itemize and describe amounts included in Schedule HC-Q,

item 13 that are greater than $25,000 and exceed 25% of item 13)

(Memoranda item 2) with preprinted captions for (a)Loan Commitments

(not accounted for as derivatives) and (b)Nontrading derivative

liabilities.

“Trading assets” (item 5) was separated into two items, (1)Derivative

assets and (2)Other trading assets.

“Trading liabilities” (item 10) was separated into two items,

(1)Derivative liabilities, and (2)Other trading liabilities.

An item for “Loans and leases” (item 1) was deleted.

Schedule HC-R

An item for unused commitments “With an original maturity of one year

or less to asset backed commercial paper conduits” (item 53.b) was

added.

The memorandum item 2.g caption was changed to “Credit derivatives

contracts: Purchased credit protection that (a) is a covered position

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under the market risk rule or (b)is not a covered position under the

market risk rule and is not recognized as a guarantee for risk-based

capital purposes”.

Miscellaneous

Schedule HC-M, “Investments in real estate” (item 6) was deleted.

Schedule HC-M, “Real estate acquired in satisfaction of debt previously

contracted” (item 13.a) was renumbered to item 13 and the caption

changed to “Other real estate owned”.

Schedule HC-M, “Other real estate owned” (item 13.b) and “Total” (item

13.c) were deleted.

Schedule HC-N, Memoranda item 6 caption was changed to derivative

contract: Fair value of amounts carried as assets”.

“Cumulative effect of the initial application of FSP FAS 115-2 on

other-than-temporary impairment” (item 1) preprinted caption was added

to Notes to the Income Statement–Other.

“Amounts of excess restricted core capital elements included in

Schedule HC-R, item 10”(item 1) preprinted caption was added to Notes

to the Balance Sheet-Other.




March 2009 FR Y-9C

Noncontrolling (minority) Interests in Consolidated

Subsidiaries

“Net income (loss) attributable to noncontrolling (minority) interest)”

(item 13) and “Net income (loss) attributable to bank holding company”

(item 14) were added to Schedule HI.



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“Noncontrolling (minority) interests in consolidated subsidiaries”

(item 27.b) was added to Schedule HC.

“Minority interest in consolidated subsidiaries and similar items”

(item 22) on Schedule HC was deleted.

“Qualifying subordinated debt and redeemable preferred stock” (item 12)

on Schedule HC-R was revised to include restricted core capital

elements (except Class B noncontrolling (minority) interest) includible

in Tier 2 capital.

“Cumulative perpetual preferred stock includible in Tier 2 capital”

(item 13) on Schedule HC-R was revised to include Class B

noncontrolling (minority) interest includible in Tier 2 capital.

Trading Assets and Liabilities

“Liability for short positions” (item 13.a) on Schedule HC-D was

separated into three items, (1)equity securities, (2)debt securities,

and (3)all other assets.

“Gross fair value of commodity contracts” (item 9.a(1)) and “Gross fair

value of physical commodities held in inventory” (item 9.a(2)) were

added to Schedule HC-D, Memoranda.

Schedule D, memoranda “Other trading assets” (item 9) was renumbered to

item 9.b.

Loans

New memoranda items were added to Schedule HC-C for loans and leases

held for investment that are acquired in business combination with

acquisition dates in the current calendar year. Specifically, “Loans

secured by real estate” (item 12.a), “Commercial and industrial loans”

(item 12.b), “Loans to individuals for household, family, and other

personal expenditures” (item 12.c), “all other loans and leases” (item

12.d) were added. The following disclosures were added for these new

items: “Fair value of acquired loans and leases at acquisition date”

20

(Column A), “Gross contractual amounts receivable at acquisition”

(Column B), and “Best estimate at acquisition date of contractual date

of contractual cash flow not expected to be collected” (Column C).

Regulatory Capital

On Schedule HC-R, “Qualifying Class A noncontrolling (minority)

interests in consolidated subsidiaries” (item 6.a) and “Qualifying

mandatory convertible preferred securities of internationally active

bank holding companies” (item 6.c) were added and “Qualifying trust

preferred securities” (item 6.b) was revised to “Qualifying restricted

core capital elements (other than cumulative perpetual preferred

stock)”.

“Restricted core capital elements included in Tier 1 capital” (item 8),

“Qualifying Class B noncontrolling (minority) interest” (item 8.a),

“Qualifying Class C noncontrolling (minority) interest” (item 8.b),

“Qualifying cumulative perpetual preferred stock” (item 8.c), and

“Qualifying trust preferred securities” (item 8.d) were added to

Schedule HC-R, Memoranda.

“Goodwill net of any associated deferred tax liability” (item 9) was

added to Schedule HC-R, Memoranda.

A new item, “Ratio of qualifying restricted core capital elements less

(goodwill net of any associated deferred tax liability)” (item 10) was

added to Schedule HC-R, Memoranda.

Miscellaneous

Schedule HI, memoranda item 12 was revised to read “to be completed by

bank holding companies with $1 billion or more in total assets” to

reflect the change in threshold for reporting this item.

Schedule HC-L, items 2.a and 3.a were revised to read “to be completed

by bank holding companies with $1 billion or more in total assets” to

reflect the change in threshold for reporting this item.

21

“Senior perpetual preferred stock or similar items” (item 24.a) and

“Warrants to purchase common stock or similar items” (item 24.b) were

added to Schedule HC-M for issuances associated with the U.S.

Department of Treasury Capital Purchase Program.




March 2008 FR Y-9C

Fair Value Changes

Added new items (memorandum 14.a, “Net gains (losses) on assets”,

14.a(1), “Estimated net gains (losses) on loans attributable to changes

in instrument-specific credit risks”, 14.b, “Net gains (losses) on

liabilities”, and 14.b(1), “Estimated net gains (losses) on liabilities

attributable to changes in instrument-specific credit risk”) were added

to Schedule HI to be reported by BHCs that have elected to account for

assets and liabilities under a fair value option.

Added new items (memoranda items 10.a, “Loans secured by real

estate”, 10.b, “Commercial and industrial loans”, 10.c

“Loans to individuals” and 10.d, “Other loans”) were added

to Schedule HC-C for loans measured at fair value.


estate”, 11.b, “Commercial and industrial loans”, 11.c,

“Loans to individuals”, and 11.d, “Other loans”) were added

to Schedule HC-C for unpaid principal balances of loans

measured at fair value.

Added new items (items 6.a, “Loans secured by real estate”, 6.b,

“Commercial and industrial loans, 6.c, “Loans to individuals”, and 6.d,

“Other loans”) were added to Schedule HC-D for loans measured at fair

value that are held for trading.

Added a new item (item 13.b, “All other trading liabilities”) was



22

added to Schedule HC-D.


estate”, 1.b, “Commercial and industrial loans”, 1.c,

“Loans to individuals” and 1.d, “Other loans”) were added

to Schedule HC-D for unpaid principal balances of loans

measured at fair value.

Added new columns (Column B, “Amounts Netted in the Determination

of Total Fair Value” and Column C, “Level 1 Fair Value

Measurements”) were added to Schedule HC-Q.

Added new items (memoranda items 3.a, “Fair value”, and 3.b,

“Unpaid principal balance”) for loans measured at fair

value that are past due 90 days or more were added to

Schedule HC-D. These items are optional for March 31, 2008

and are required for June 30, 2008.

Added new items (memoranda items 5.b(1) “Fair value” and 5.b(2)

“Unpaid principal balance”) were added to Schedule HC-N for

loans measured at fair value. These items are optional for

March 31, 2008 and are required for June 30, 2008.

1-4 Family Residential Mortgage Loans

Added new items (item 1.a(1)(a), “Loans secured by 1-4 family

residential properties”, 1.a(1)(b), ”All other loans secured

by real estate”, and 1.a(1)(c), ”All other loans”) were

added to Schedule HI.

Schedule HC-C, Memoranda item 1, “Loans and leases restructured and in

compliance with modified terms” was separated into two items, item 1.a,

”Loans secured by 1-4 family residential properties in domestic

offices”, and 1.b,”Other loans and all other leases” to include

information for 1-4 family residential properties.

Added a new item (memoranda item 9, “Loans secured by 1-4 family

23

residential properties in domestic offices in process of foreclosure”)

was added to Schedule HC-C.

Added new items (item 3.a “Loans secured by 1-4 family residential

properties in domestic offices”, 3.b, “All other loans

secured by real estate in domestic offices”, and 3.c, “All

other loans in domestic offices”) were added to Schedule

HC-K.

Schedule HC-N, Memoranda item 1, “Restructured loans and

leases included in items 1 through 8 above,” was separated

into two items (item 1.a, “Loans secured by 1-4 family

residential properties in domestic offices” and 1.b, “Other

loans and all other leases to include information for 1-4

family residential properties.

Added a new item (memoranda item 2.d, “1-4 family residential

mortgages serviced for others that are in process of

foreclosure at quarter-end”) was added to Schedule HC-S.

1–4 Family Residential Mortgage Banking Activities

For retail originations, wholesale originations, 1-4 family residential mortgages sold, and 1-4 family residential

mortgages held for sale, added new items (items 1.c(1) 1.c(2),

2.c(1), 2.c(2), 3.c(1), 3.c(2), 4.c(1), and 4.c(2), “Open-end

loans extended under lines of credit: (1)Total commitment under the

lines of credit and (2)Principal amount funded under the lines of

credit”) were added to Schedule HC-P. These items are optional for

March 31, 2008, and are required for June 30, 2008.

Added a new item (Item 5.b, “Noninterest income for the quarter from the sale, securitization, and servicing of open-end 1-4

family residential mortgage loans extended under lines of

credit”) was added to Schedule HC-P. This item is optional

for March 31, 2008 and required for June 30, 2008.

Added new items (Item 6, “Repurchases and indemnifications of 1-4

24

family residential mortgage loans during the quarter”, 6.a,

“Closed-end first liens”, 6.b, “Closed-end junior liens”,

and 6.c, “Open-end loans extended under lines of credit”

with a breakout for 6.c(1)”Total commitment under the lines

of credit” and 6.c(2), “Principal amount funded under the

lines of credit”) were added to Schedule HC-P. Items 6.c(1)

and 6.c(2) are optional for March 31, 2008 and are required

for June 30, 2008.

Miscellaneous

Schedule HI, Memorandum item 6.i was renumbered to 6.f “Net change in the fair value of financial instruments accounted

for under a fair value option”.

Added a new item (memorandum item 6.g, “Bank card and credit card

interchange fees”) was added to Schedule HI.

Added new items (memorandum item 7.h, “Accounting and auditing

expenses”, 7.i,”Consulting and advisory expenses”, 7.j,

“Automated teller machine (ATM) and interchange expenses”,

and 7.k, “Telecommunications expenses”) were added to

Schedule HI.

Schedule HI-B, Memoranda items 4.a, “1-4 family residential

construction loans” and 4.b, “Other construction loans and

all land development and other land loans” were moved to

items 1.a(1) and 1.a(2), respectively.

Schedule HI-B, Memoranda items 5.a, “Loans secured by

owner-occupied nonfarm nonresidential properties”, and 4.b,

“Loans secured by other nonresidential properties” were

moved to items 1.e(1) and 1.e(2), respectively.

Schedule HC-C, Memoranda items 7.a, “1-4 family residential

construction loans”, and 7.b, “Other construction loans and

all land development and other land loans” were moved to

items 1.a(1) and 1.a(2), respectively.

25

Added a new item Schedule HC-C, Memoranda items 8.a, “Loans secured by

owner-occupied nonfarm nonresidential properties”, and 8.b, “Loans

secured by other nonfarm nonresidential properties” were moved to items

1.e(1) and 1.e(2), respectively.

Added new columns (Column A, consolidated basis and Column B,

domestic offices) were added to Schedule HC-D for items to

be reported on a consolidated and domestic offices only basis.

Schedule HC-D, item 10, “Trading assets in foreign offices”

and item 11.b, “Derivatives with a positive fair value: in

foreign offices” were deleted and item 11 was renamed to

“Derivatives with a positive fair value”.

Schedule HC-N, Memoranda items 9.a, “1-4 family residential

construction loans,” and 9.b, “Other construction loans and

all land development and other land loans,” were moved to

items 1.a.(1) and 1.a.(2), respectively.

Schedule HC-N, Memoranda items 10.a, “Loans secured by

owner-occupied nonfarm nonresidential properties,” and

10.b, “Loans secured by other nonfarm nonresidential

properties” were moved to items 1.e.(1) and 1.e.(2),

respectively.

Added new items (memoranda item 4, “Asset back securities”, 5,

“Collateralized debt obligations: synthetic and other”, 6,

“Retained beneficial interests in securitizations, 7,

“Equity securities: with readily determinable fair values

and other”, 8, “Loans pending securitization”, 9, “Other

trading assets”, and 10, “Other trading liabilities”) were

added to Schedule HC-D. These items are to be completed by

BHCs that reported average trading assets of $1 billion or

more in any of the four preceding quarters and are optional

for March 31, 2008, however required for June 30, 2008.


26



June 2007 FR Y-9C

Schedule HI-A

Item 2 was revised to include a footnote to include the cumulative-effect adjustment resulting from the initial adoption of FAS 159, Fair

Value Option.

Notes to the Income Statement

Notes to the Income Statement-Other was revised to include

a preprinted caption for “Cumulative-effect adjustment resulting from

the initial adoption of FAS 159, Fair Value Option.”




March 2007 FR Y-9C

Fair Value Changes

A new item (memorandum item 6.i, “Net change in the fair values of

financial instruments accounted for under a fair value option”) was

added to Schedule HI to include the net unrealized gains (losses) in

fair value for instruments accounted for under the fair value option.

Schedule HC-Q was added to collect information on financial assets and

liabilities measured at fair value under FAS 157 and FAS 159.

A new item (item 7.b, “Cumulative change in fair value of

all financial liabilities accounted for under a fair value

option that is included in retained earnings and is attributable to

changes in the bank holding company’s own creditworthiness”) was added

to Schedule HC-R. Item 7 was renumbered to item 7.a.

Negative Amortization





27

A new item (memorandum item 16, “Noncash income from negative

amortization on closed-end loans secured by 1-4 family residential

properties”) was added to Schedule HI.

New items (memoranda item 6.a, “Total carrying amount of closed-end

loans with negative amortization features secured by 1-4 family

residential properties”, 6.b, “Total maximum remaining amount of

negative amortization contractually permitted on closed-end loans

secured by 1-4 family residential properties”, and 6.c, “Total amount

of negative amortization on closed-end loans secured by 1-4 family

residential properties”) were added to Schedule HC-C to capture the

negative amortization features of loans.

Loan and Expense Detail

New items were added to Schedule HI, item 5.d, “Investment banking,

advisory, brokerage, and underwriting fees and commissions”, to

separate (1) fees and commissions from securities brokerage, (2)

investment banking, advisory, and underwriting fees and commissions,

and (3) fees and commissions from annuity sales. Items 5.h.(1) and

5.h.(2) were renumbered to 5.d.(4) and 5.d.(5), and the title for

5.d.(5) was revised to “Income from other insurance activities”.

Schedule HI-B, Part I, item 8, “Lease financing receivables”, was

revised to separate (1) leases to individuals for household, family,

and other personal expenditures and (2) all other leases. This

replaces the previous items for lease financing receivables (1) to

U.S. addressees and (2) to non-U.S. addressees.

New items (memoranda items 4.a and 4.b) were added to

Schedule HI-B, Part I to collect information on charge-offs

and recoveries of 1-4 family residential construction loans and all

land development and other construction and land loans.

New items (memoranda items 5.a and 5.b) were added to Schedule HI-B,

Part I to collect information on charge-offs and recoveries of loans

secured by owner-occupied nonfarm nonresidential properties and loans

secured by other nonfarm nonresidential properties.

28

Schedule HC-C, item 10, “Lease financing receivables (net of unearned

income)”, was revised to separate (a) leases to individuals for

household, family, and other personal expenditures and (b) all other

leases. This replaces the previous items for lease financing

receivables (a) to U.S. addressees and (b) to non-U.S. addressees.

New items (memoranda items 7.a, “1-4 family residential construction

loans”, and 7.b, “Other construction loans and all land development

and other land loans”) were added to Schedule HC-C.

New items (memoranda items 8.a, “Loans secured by owner occupied

nonfarm nonresidential properties”, and 8.b,“Loans secured by other

nonfarm nonresidential properties”) were added to Schedule HC-C.

Schedule HC-L, item 1.c.(1), “Commitments to fund commercial real

estate, construction, and land development loans secured by real

estate”, was revised to separate (a) 1-4 family residential

construction loans commitments, and (b) commercial real estate, other

construction loan, and land development loan commitments.

Schedule HC-N, item 8, “Lease financing receivables”, was

revised to separate (a) leases to individuals for household, family,

and other personal expenditures and (b) all other leases. This

replaces the previous items for lease financing receivables to U.S.

addressees and to non-U.S. addressees.


Schedule HC-N to collect past due and nonaccrual information on 1-4

family residential construction loans and all land development and

other construction and land loans.


Schedule HC-N to collect past due and nonaccrual information on loans

secured by owner-occupied nonfarm nonresidential properties and loans

secured by other nonfarm nonresidential properties.

29

A new item (item 5, “Noninterest income for the quarter from the

sale, securitization, and servicing of closed-end 1-4 family

residential mortgage loans”) was added to Schedule HC-P.

Credit Derivatives

A new item (memorandum item 9.e, “Credit exposures”) was

added to Schedule HI to include net gains (losses) from

trading cash instruments and derivative contracts that the

BHC manages as credit exposures.

New items (memoranda items 10.a, “Net gains (losses) on

credit derivatives held for trading”, and 10.b, “Net gains

(losses) on credit derivatives held for purposes other

than trading”) were added to Schedule HI to include net

gains (losses) recognized in earnings on credit derivatives.





Schedule HI Item 14, “Stock-based employee compensation expense (net of tax

effects) was eliminated.





Attestation Requirements

The FR Y-9C report and FR Y-9LP report attestation requirements were revised to require the bank holding company’s chief financial officer

(or individual performing an equivalent function) signature rather than

the signature by any authorized officer of the bank holding company.





30

Schedule HC-M

Two new items, 23.a, “Amount of ‘Federal funds purchased in domestic offices’ that are secured (included in Schedule HC, item 14.a)” and

23.b, “Amount of ‘Other borrowings’ that are secured (included in

Schedule HC-M, item 14.b),” were added.

Schedule HC-P

A new schedule, HC-P, “Closed-End 1-4 Family Residential Mortgage Banking Activities in Domestic Offices,” was added to collect data on

closed-end 1-4 family residential mortgage banking activities from bank

holding companies with $1 billion or more in total assets and bank

holding companies with less than $1 billion in total assets whose

closed-end 1-4 family residential mortgage banking activities exceed

$10 million for two consecutive periods.

Schedule HC-P

New items on Schedule HC-P include: (1) “Retail originations during the quarter of closed-end 1-4 family residential mortgage loans for sale,”

(2) “Wholesale originations and purchases during the quarter of closed-

end 1-4 family residential mortgage loans for sale,” (3) “Closed-end 1-

4 family residential mortgages sold during the quarter,” and (4)

“Closed-end 1-4 family residential mortgages held for sale at quarter-

end (included in Schedule HC, item 4.a).” Each item is separated into

first lien and junior lien mortgages.




March 2006 FR Y-9C

Threshold Change

To more accurately reflect current supervisory needs, the FR Y-9C and the FR Y-9LP filing threshold was increased from $150 million to $500

million or more and the reporting exception that required each lower-

tier bank holding company with total consolidated assets of $1 billion

or more to file the FR Y-9C was eliminated.



31

Schedule HI

Memoranda items “Impact on income of derivatives held for purposes other than trading: Net increase (decrease) to interest income” (item

10.a), “Net (increase) decrease to interest expense” (item 10.b), and

“Other (noninterest) allocations” (10.c) were eliminated.

Schedule HC

Items 9 and 18 were eliminated.

Schedule HC-B

Items to collect the breakdown of holdings of asset-backed securities, 5.a through 5.f, were moved to the memoranda section and renumbered as

M.5.a though M.5.f, respectively. In addition, a new reporting

requirement was added, “Memorandum item 5 is to be completed by bank

holding companies with total assets over $1 billion or with foreign

offices.”

Schedule HC-C

Item 9 was separated into two parts, 9.a “Loans for purchasing and carrying securities (secured and unsecured)” and 9.b “All other loans.”

Schedule HC-F

Item 5, “Other” was renumbered to item 6, item 5.a, “Life insurance assets” was renumbered to item 5, and item 6, “Total” was renumbered to

item 7. In addition, the disclosure threshold of 25 percent of “Other

assets” for reporting of “Life insurance assets” was removed.

Schedule HC-L

New items were added to provide the notional amounts of credit derivatives and were separated by type of credit derivative reported on

which they are the guarantor or the beneficiary: 7.a(1), “Credit

default swaps,” 7.a(2), “Total return swaps,” 7.a(3), “Credit options,”

and 7.a(4), “Other credit derivatives.” In addition, item 5 was

eliminated.

Schedule HC-M

32

Item 10 was eliminated.

Schedule HC-R

New memorandum item 6 “Market risk equivalent assets attributable to specific risk (included in Schedule HC-R, item 58).” was added.





Schedule HI-B, Part II

Added a new memoranda item, “Amount of allowance for post-acquisition losses on purchased impaired loans accounted for in accordance with

AICPA Statement of Position 03-3 (included in Schedule HI-B, part II,

item 7, above)” (item 4).

Schedule HC-C, Part I

Added new memorandum items, “Purchased impaired loans held for investment accounted for in accordance with AICPA Statement of Position

03-3 (exclude loans held for sale): (a) Outstanding balance, (b)

Carrying amount included in Schedule HC-C, items 1 through 9” (item 5).

Schedule HC-N

The caption for item 11.a was revised to “Guaranteed portion of loans and leases (exclude rebooked “GNMA loans”) included in item 11 above”.

Added a new item, “Rebooked “GNMA loans” that have been repurchased or are eligible for repurchase included in item 11 above” (item 11.b).

Schedule HC-R

Item 34, column B was modified in order to allow for the proper reporting of embedded derivatives that are included in item 34, column

A.



33




March 2005 FR Y-9C

Schedule HC

Added a new item, “Subordinated notes payable to unconsolidated trusts issuing trust preferred securities, and trust preferred securities

issued by consolidated special purpose entities” (item 19.b). In

addition, item 19 was renumbered to 19.a

Added a new memorandum item, “Name and address of the bank holding company’s independent external auditing firm, and the name and e-mail

address of the auditing firm’s engagement partner” (memorandum item 1).

Schedule HC-D

The caption for item 11 was revised to “Derivatives with a positive fair value.”

The caption for item 14 was revised to “Derivatives with a negative fair value.”

Schedule HC-M

“Do your aggregate non-financial equity investments equal or exceed the lesser of $200 million (on an acquisition cost basis) or 5 percent of

the BHC’s consolidated Tier 1 capital as of the report date?” (item 17)

was renumbered to a new item 18 and the caption was changed to “Do your

aggregate non-financial equity investments equal or exceed the lesser

of $100 million (on an acquisition cost basis) or 10 percent of the

BHC’s consolidated Tier 1 capital as of the report date?” In addition,

“Has the bank holding company made an effective election to become a

financial holding company? (item 18) was deleted.

“Does the bank holding company hold, either directly or indirectly through a subsidiary or affiliate, any non-financial equity investments

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



34

pursuant to the merchant banking authority of section 4(k)4(H) of the

Bank Holding Company Act (item 19) was renumbered to a new item 17 and

the caption was changed to “Does the bank holding company hold, either

directly or indirectly through a subsidiary or affiliate, any non-

financial equity investments 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?”

Added a new item, “Has the bank holding company sold or otherwise liquidated its holding of any non-financial equity investment since the

previous reporting period?” (item 19.a)

Added a new item, “Does the bank holding company manage any non-financial equity investments for the benefit of others?” (item 19.b)

Schedule HC-R, Memoranda

The caption for item 3.d was revised to exclude trust preferred securities.




March 2004 FR Y-9C

Schedule HC

Added a footnote for item 20 indicating that trust preferred securities (TRUPS) are included in other liabilities.

Schedule HC-C

The caption for memoranda item 1 was revised to correct the reference to Schedule HC-N, memoranda item 2, to Schedule HC-N, memoranda item 1.

Schedule HC-M

Added a new item, "Address (URL) for the reporting BHC's web page that displays risk disclosures, including those about credit and market



35

risk." (item 22). This item is to be reported by bank holding companies

with total assets of $30 billion or more.

Schedule HC-R

Added a new item, "Qualifying trust preferred securities" (item 6.b). In addition, current item 6, "Qualifying minority interests in

consolidated subsidiaries" was renumbered as item 6.a.

Changed the caption for "Preferred stock (including related surplus)", (memoranda item 3) to "Preferred stock (including related surplus)

eligible for inclusion in Tier 1 capital".

"Noncumulative perpetual preferred stock", (Memoranda item 3.a(1)) was renumbered to item 3.a. and the caption was changed to "Noncumulative

prepetual preferred stock (included and reported in "Total equity

capital" on Schedule HC)."

"Cumulative prepetual preferred stock", (Memoranda item3.a.(2) was renumbered to item 3.b and the caption was changed to "Cumulative

perpetual preferred stock (included and reported in "Total equity

capital," on Schedule HC)."

"Cumulative preferred stock (e.g., trust preferred securities) included and reported in 'Minority interest in consolidated subsidiaries and

similar items,' on Schedule HC", (Memoranda item 3.b), was renumbered

to memoranda item 3.d. and the caption was changed to "Other cumulative

preferred stock eligible for inclusion in Tier 1 capital (e.g., trust

preferred securities) (included in Schedule HC, item 20 or 22)".

Added memoranda item, "Other noncumulative preferred stock eligible for inclusion in Tier 1 capital (e.g., REIT preferred securities) (included

in Schedule HC, Item 22)", (Memoranda item 3.c).


http://www.federalreserve.gov/boarddocs/reportforms/forms/FR_Y-

9C20040326_f.pdf


http://www.federalreserve.gov/boarddocs/reportforms/forms/FR_Y-9C20040326_f.pdf



36


Schedule HI

Changed caption for item 5.h.(1) to read "Underwriting income from insurance and reinsurance actrivies" to clarify that this item collects

underwriting income.

Schedule HC-L

The general caption for "Commercial real estate, construction, and land development:" (item l.c), was added to item 1.c.(1) and l.c.(2) to

clarify that both items collect commitments to fund this type of

lending.

Notes to Balance Sheet-Other

A caption was added to item 1 to disclose "Trust preferred securities reported as liabilities in public financial statements (included in

Schedule HC, item 22, 'Minority interest in consolidated

subsidiaries.')"



9C20030911_f.pdf


March 2003 FR Y-9C

Schedule HI

Split “Insurance commissions and fees” (item 5.h) into two new items, “Insurance and insurance underwriting income” (item 5.h(1)) and “Income

from other insurance and reinsurance activities” (item 5.h(2)).

Changed “no” response to “0” on Income Statement, Memoranda item 13.



37

Added two new items, “Stock-based employee compensation expense (net of tax effect)” (item M.14) and “Stock-based employee compensation expense

(net of tax effects) calculated for all awards under the fair value

method” (item M.15) to Schedule HI Memorandum section.

Schedule HI-B

Added two new items, “Uncollectable retail credit card fees and finance charges reversed against income” (item M.3) to Part I, Memoranda and

“Allocated transfer risk reserve included in Part II, item 7” to Part

II, Memoranda.

Added two new items, “Separate valuation allowance for uncollectable retail credit card fees and finance charges” (item M.2) and “Amount of

allowance for loan and lease losses attributable to retail credit card

fees and finance charges” (item M.3) to Part II, Memoranda.

Added a new business combination Schedule, “Notes to the income statement-predecessor financial items.”

Schedule HC-C

Eliminated references to netting allocated transfer risk reserve from items.

Added a new item, “Outstanding credit card fees and finance charges” (item M.4) to the Memoranda.

Schedule HC-D

Re-titled the caption for items 11 and 14. The caption for item 11 now reads “Revaluation gains on derivative contracts” and the caption for

item 14 now reads “Revaluation losses on derivative contracts.”

Changed the instructions to include credit derivatives in these items.

Schedule HC-F

Added a new item, “Cash surrender value of life insurance” (item 5.a).

Schedule HC-M

38

Changed “no” response to “0” for items 8, 9, 10, 11, 15, 17, 18, and 19.

Renumbered item 20 to item 20.a with the caption “Net assets.”

Added the following items: “Balances due from the bank holding company (parent company only), gross” (item 20.b(1)), “Balances due from

subsidiary banks of the bank holding company, gross” (item 20.b.(2),

“Balances due from nonbank subsidiaries of the bank holding company,

gross” (item 20.b(3), “Balances due to the bank holding company (parent

company only), gross” (item 20.c(1)), “Balances due to subsidiary banks

of the bank holding company, gross” (item 20.c(2)), “Balances due to

nonbank subsidiaries of the bank holding company, gross” (item

20.c(3)), and “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”(item 20.d).

Schedule HC-N

Added two new items “Additions to nonaccrual assets during the quarter” (item M.7) and “Nonaccrual assets sold during the quarter” (item M.8)

to the Memoranda.

Schedule HC-R

Eliminated footnote reference on item 39.

Schedule HC-S

Re-titled the caption for item 2.a as “Credit enhancing interest-only strips.”

Changed the caption for item 2.b, splitting out standby letters of credit and other enhancements. The caption now reads “Subordinated

securities and other residual interests.”

Added a new item, “Standby letters of credit and other enhancements” (item 2.c).

39

Added a new item, “Outstanding credit card fees and finance charges” (item M.4) Memoranda.

Report Form and Instructions URL:


9C20030331_f.pdf


March 2002 FR Y-9C

Schedule HI

Replaced “Amortization expense of intangible assets (including goodwill)” (item 7.c) with two items: “Goodwill impairment losses”

(item 7.c (1)) and “Amortization expense and impairment losses for

other intangible assets” (item 7.c (2)).

Changed “Other non-interest income” (Memorandum item 6) and “Other non-interest expense” (Memorandum item 7) to add specific line item

captions for the more commonly listed components. Blank text fields,

like those previously contained in Memoranda items 6 and 7, will be

retained for non-interest income and expense items not specifically

covered in the preprinted captions.

Changed Memoranda items 6 and 7 to collect all amounts that exceed the one-percent threshold, not just the three largest amounts.

Re-titled the preprinted caption item in 8.a (1) as “Effect of adopting FAS 142, Goodwill and Other Intangible Assets.”

Changed the criteria for the reporting of “Trading revenue” (Memoranda item 9) to state that this item is to be completed by bank holding

companies that reported average trading assets (Schedule HC-K, item

4.a) of $2 million or more for any quarter of the preceding calendar

year, rather than as of the March 31st report date of the current

calendar year.

Split Memorandum item “Premiums” (item 12(b)) into “Premiums on insurance related to extension of credit” (item 12(b)(1)) and “All

other insurance premiums” (item 12(b)(2)).




40

Schedule HI-B Part I

Split the amount of charge-offs and recoveries for closed-end loans on 1-4 family residential properties (in domestic offices) into closed-end

loans secured by first liens (item 1.c (2)(a)) and secured by junior

liens (item 1.c (2)(b)).

Schedule HI-B Part II

Moved notes to the Income Statement (item 1) to Schedule HI-B, Part II.

Renumbered "LESS: Write-downs arising from transfers of loans to a held-for-sale account" (item 4) and existing items 4 through 6 as items

5 through 7.

Schedule HC

Split the reporting of federal funds sold from securities purchased under agreements to resell and split the reporting of federal funds

purchased from securities sold under agreements to repurchase. The

revised balance sheet now has separate asset and liability items for

federal funds transactions in domestic offices (items 3.a and 14.a) and

for all securities resale/repurchase agreements in domestic and foreign

offices, regardless of maturity (items 3.b. and 14.b).

Changed the reporting of immediately available funds borrowed from a Federal Home Loan Bank for one business day from federal funds

purchased to the balance sheet in Schedule HC, “Other borrowed money”

(item 16) and in Schedule HC-M, “Other borrowed money with a remaining

maturity of one year or less” (item 14.b).

Schedule HC-D

Changed the criteria for filing Schedule HC-D to state that this schedule is to be completed by bank holding companies that reported

average trading assets (Schedule HC-K, item 4.a) of $2 million or more

for any quarter of the preceding calendar year, rather than as of the

March 31st report date of the current calendar year.

41

Schedule HC-I

Re-titled as "Insurance-Related Underwriting Activities (including reinsurance)."

Changed the instructions to state that all top-tier bank holding companies (rather than just top-tier financial holding companies) must

complete this schedule.

Added new line items to Part I, Property and Casualty, and Part II, Life and Health, for the separate reporting of (1) total assets, (2)

total equity, and (3) net income, for each of these two types of

underwriting activities.

Added a new item to Part II, Life and Health, for the reporting of reinsurance recoverables.

Eliminated Part III, All Insurance-Related Activities.

Schedule HC-L

Added four new items to capture the gross positive and gross negative fair values of credit derivatives where the bank holding company is the

guarantor (items 7.a (1) and (2)) and where the bank holding company is

the beneficiary (items 7.b (1) and (2)).

Changed “All other off-balance-sheet items” (item 9) to add line item captions for some of the more commonly listed significant components

for each item. Blank text fields like those previously contained in

item 9 were retained for other off-balance-sheet items not specifically

covered in the new line item captions.

Schedule HC-M

Changed the yes/no question asked in item 8 to ask if a business combination occurred during the calendar year that was accounted for by

the purchase method of accounting.

Changed Schedule HC-M to incorporate two of the items previously reported on the FR Y-9CS. Only top-tier financial holding companies

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(FHCs) will continue to report these items. Top-tier FHCs will report

in Memoranda items 20 and 21 the net assets of (1) Broker-Dealer

subsidiaries engaged in underwriting or dealing securities pursuant to

Section 4(k)(4)(E) of the Bank Holding Company Act and (2) Insurance

underwriting subsidiaries. In addition, these two items will no longer

be considered confidential.

Schedule HC-N

Split the amount of closed-end loans secured by first mortgages on 1-4 family residential properties (in domestic offices) that are past due

30 days or more or in nonaccrual status (item 1.c (2)(a)) from past due

and nonaccrual closed-end loans secured by junior liens on such

properties (in domestic offices) (item 1.c (2)(b)). A new Memorandum

“Loans and leases held for sale (included in Schedule HC-N, items 1

through 8, above)” (item 5) was added to report these loans that are

past due 30 through 89 days and still accruing, past due 90 days or

more and still accruing, or in nonaccrual status.

Schedule HC-R

Renumbered existing items 8 and 9 as items 9.a and 9.b and item 8 was added as the subtotal of items 1 through 7 (i.e., the sum of items 1

and 6, less items 2, 3, 4, 5, and 7).

Changed item 50 to include all recourse and direct credit substitutes (other than financial standby letters of credit) subject to the low-

level exposure rule and residual interests subject to a dollar-for-

dollar risk-based capital requirement.

Changed the caption to Memorandum item 3 to eliminate the term “perpetual” from the caption.

Renumbered Memorandum item 3(a)(3) as Memorandum item 3(b) to distinguish between the reporting of perpetual preferred stock (in

Memorandum items 3(a)(1) and 3(a)(2)) and trust preferred securities

that are reported in minority interest on the balance sheet. The line

item caption for Memorandum item 3(b) will not change, only the line

item number to provide clarity for the reporting of these types of

securities.

43

Added examples to the end of the instructions to assist respondents in determining the amount of cumulative preferred stock and trust

preferred securities that qualify for inclusion in Tier 1 capital.


http://www.federalreserve.gov/boarddocs/reportforms/forms/FY_Y-

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June 2001 FR Y-9C

Schedule HI-B

Added a footnote for “Charge-offs” (column A), indicating that write-downs from transfers to the loans HFS account should be included in

total charge-offs in column A.

Changed the caption for “Charge-offs,” (item 3) to indicate that write-downs of loans associated with transfers or loans in the HFS account

are reported in item 5 as a negative number and charge-offs reported in

line item 3 are reported net of the write-downs reported in line item

5.

Notes to the Income Statement

Changed Footnote 1 for the reporting of write-downs arising from the transfer of loans to the HFS account.

Schedule HC-R

Changed “Net unrealized gains (losses) on available-for-sale securities” (item 2), “Net unrealized loss on available-for-sale equity

securities” (item 3), and “Accumulated net gains (losses) on cash flow

hedges” (item 4) to clarify the proper reporting of gains and losses.

Net gains reported in line items 2 and 4 (for net unrealized gains on

available-for-sale securities and accumulated net gains on cash flow

hedges, respectively) should be reported as positive values while net

losses in line items 2 and 4 should be reported as negative values.

http://www.federalreserve.gov/boarddocs/reportforms/forms/FY_Y-9C20020331_f.pdf

http://www.federalreserve.gov/boarddocs/reportforms/forms/FY_Y-9C20020331_f.pdf


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9C20010627_f.pdf


March 2001 FR Y-9C

Schedule HC

Eliminated "Allocated transfer risk reserve" (item 4.c) from the balance sheet and moved to the new regulatory capital schedule,

Schedule HC-R.

Changed loans and leases to be reported net of any allocated transfer risk reserve on the loan schedule.

Moved components of "Other real estate owned" (item 7), "Intangible assets" (item 10), "Commercial paper" (item 16), and "Other borrowed

money" (items 17 and 18) to the Memoranda Schedule.

Eliminated "Mandatory convertible securities" (item 20). Information will be included in "Subordinated notes and debentures" (new item 19).

Combined "Net unrealized holding gains (losses) on available-for-sale securities" (item 27.e), "Accumulated net gains (losses) on cash flow

hedges" (item 27.f) and "Cumulative foreign currency translation

adjustments" (item 27.g) into "Accumulated other comprehensive income"

(new item 26.b).

Added "Other equity capital components" (item 27) to the equity capital section. This item will include treasury stock and unearned employee

stock ownership plan shares.

Schedule HC-B

Combined "Taxable securities" (item 3.a) and "Tax exempt securities" (item 3.b) and re-titled as "Securities issued by states and political

subdivisions in the U.S." (new item 3).




45

Changed “U.S. securities” (item 4) and “Foreign securities” (item 5) to collect only “U.S. debt securities” (new item 6.a) and “Foreign debt

securities” (new item 6.b).

Added the fair value and amortized cost for six new categories of asset-backed securities.

Added "Investments in mutual funds and other equity securities with readily determinable fair values" (new item 7).

Moved "Net unrealized holding losses on available-for-sale equity securities with readily determinable fair values" (Memoranda item 4.a)

and "Amount of net unrealized gains on available-for-sale equity

securities" (Memoranda item 4.c) from former Schedule HC-A to Schedule

HC-R.

Moved "U.S. government agency and corporation obligations (exclude mortgage-backed securities)" (Memoranda item 7) to the revised Schedule

HC-B as items 2.a and 2.b and will now be reported by all BHCs.

Moved "Mortgaged-backed securities (MBS)" (Memoranda item 8), "Pass-through securities" (Memoranda item 8.a) and "Other mortgage-backed

securities (include CMOs, REMICs and stripped MBS)" (item 8.b) to

revised Schedule HC-B, items 4.a and 4.b. All BHCs will now report

these items.

Moved "All other equity securities" (Memoranda item 9.c) of former Schedule HC-A to item 4.a of the new Schedule HC-F (Other Assets).

Schedule HC-C

Combined "Acceptances of other banks" (items 3 and 4) with "Loans to depository institutions" (new item 2).

Split "Credit cards and related plans to individuals for household, family, and other personal expenditures" (item 6.a, column A) into

"Credit cards" (new item 6.a) and "Other revolving credit plans" (new

item 6.b).

46

Combined the three-way breakout for "All other loans" (item 8) into a single new item (item 9).

Replaced Memoranda items on restructured credits (items 1.a through 1.h) with a single Memoranda item, "Loans and leases restructured and

in compliance with modified terms" (Memoranda item 1).

Added "Loans secured by real estate to non-U.S. addressees (domicile)" (Memoranda item 3).

Schedule HC-D

Changed BHCs reporting quarterly average for trading assets of $2 million or more to now be required to file this schedule for the

calendar year.

New Schedules

Added Schedules for the reporting of "Other Assets" (Schedule HC-F), "Other Liabilities" (Schedule HC-G), and "Insurance-related activities"

(Schedule HC-I).

Schedule HC-L

Combined "Standby letters of credit and foreign office guarantees" between "To U.S. addressees" (item 2.a. (1)), and "To non-U.S.

addressees" (2.a. (2)) in the new Schedule HC-L, item 2.

Added "Financial standby letters of credit" (item 2) and "Amount of financial standby letters of credit conveyed to others" (item 2.a).

Added "Performance standby letters of credit" (item 3) and "Amount of performance standby letters of credit conveyed to others" (item 3.a).

Re-titled "Other significant off-balance-sheet items (exclude off balance-sheet derivatives) that exceed 10% of total equity capital"

(item 9) as "All other off balance-sheet items (exclude derivatives)"

to capture all other off balance-sheet exposures.

47

Eliminated "Securities borrowed" (Schedule HC-F, Part II, item 3). The amount of borrowed securities will now be reported in "All other

significant off balance-sheet items" (item 9).

Moved Part II, items 5.a, 5.b, and 5.c and incorporated into the new schedule, Schedule HC-S.

Moved "Participations in acceptances acquired by the reporting BHC" (Part II, item 6.b) and "Participations in unused commitments"

(Memorandum item 1) from Schedule HC-F to Schedule HC-R.

Changed former Memoranda item 1 to collect information on commitments with an original maturity exceeding one year and reported on Schedule

HC-R.

Eliminated the gross notional amount of derivative contracts held for purposes other than trading that are not marked to market.

Eliminated the gross positive and negative fair values of derivatives held for purposes other than trading that are not marked to market.

Schedule HC-M

Combined the deferred tax assets reported in "IRS loan loss provision" (item 1.a (1) and "Other" (item 1.a(2)) into a single item for "Net

deferred tax assets" included on the new Schedule HC-F, Other Assets.

The same change was made for deferred tax liabilities.

Moved "Number of full-time equivalent employees" (item 3) to Schedule HI, Memoranda item 5.

Eliminated "Amount of cash items in process of collection netted against deposit liabilities in reporting Schedule HC" (item 7.a),

"Reciprocal demand balances with depository institutions (other than

commercial banks in the U.S.)" (item 8), and "Please describe and list

below separately the dollar amount outstanding of assets removed from

the reporting company's balance sheet (Schedule HC) in connection with

assets netted against liabilities when there exists a legal right of

offset" (item 16).

48

Expanded "Income earned, not collected on loans" (item 14) to cover all "Accrued interest receivable" and moved to the new Schedule HC-F (new

item 1).

Moved the breakdown of "Outstanding principal balance of 1-4 family residential mortgage loans serviced for others" (items 17.a through

17.d) from former Schedule HC-G and condensed into two items in new

Schedule HC-S (item 2).

Re-titled "Deferred tax assets in excess of regulatory capital limits" (item 19) as "Disallowed deferred tax assets" and moved to the revised

regulatory capital schedule, Schedule HC-R.

Eliminated "Net unamortized realized deferred gains (losses) on off balance-sheet derivative contracts included in assets and liabilities

reported in Schedule HC” (item 22).

Schedule HC-N

Eliminated "Loans secured by real estate" (item 1).

Changed the presentation of loan category information to better match the revised loan schedule (Schedule HC-C).

Eliminated "Replacement cost of past due derivative contracts with a positive replacement cost" (Memoranda item 6.b).

Re-titled the caption for new memoranda item 6.a as "Fair value of amounts carried as assets.”

Schedule HI

Combined the amount of tax-exempt loan and lease income (items 1.a(1) and 1.b(2)) into new Memoranda item 3.

Added a new item for income from lease financing receivables (item 1.b).

49

Combined the breakout of interest income on balances due from depository institutions in former items 1.c(1) and 1.c(2) into item

1.c.

Added "Income on tax-exempt securities issued by states and political subdivisions in the U.S." (Memoranda item 4).

Re-titled "Interest on borrowed funds" (item 2.c) as "Interest on trading liabilities and other borrowed money."

Changed "Provision for credit losses" (item 4.a) to include only the provision for loan and lease losses (new item 4).

Eliminated "Provision for allocated transfer risk" (item 4.b).

Changed reporting of provision for allocated transfer risk to be reported in "Other noninterest expense" (new item 7.e) and itemized in

Memoranda item 7, if significant.

Re-titled "Service charges on deposit accounts" (item 5.b(1)) as "Service charges on deposit accounts in domestic offices" (new item

5.b).

Eliminated "Other service charges, commissions, and fees" (item 5.b(2)) and "Service charges, commissions, and fees (other than service charges

on deposit accounts)" (Memoranda item 5).

Added several new non-interest income categories to the income statement, Schedule HI.

Added "Amortization expense of intangible assets (including goodwill)" (new item 7.c).

Eliminated "Income taxes applicable to gains (losses) on securities not held in trading accounts" (Memoranda item 4).

Changed the threshold for itemizing significant components of "Other noninterest income" (Memoranda item 6) and "Other noninterest expense"

50

(Memoranda item 7) to one percent of total interest income and

noninterest income.

Changed the filing criteria for "Trading revenue" (Memoranda item 9) to require BHCs to complete Memoranda item 9 only if they report quarterly

average for trading assets of $2 million or more as of the March 31

report for the current calendar year.

Schedule HI-A

Changed the manner in which the previous year-end balance of equity capital is reported in this Schedule to correspond with GAAP

presentation.

Combined “Change in net unrealized holding gains (losses) on available-for-sale securities" (item 13.a), "Change in accumulated net gains

(losses) on cash flow hedges" (item 13.b), and "Foreign currency

translation adjustments" (item 18) into a single item "Other

comprehensive income" (new item 12).

Schedule HI-B

Changed the presentation of loan category information to align with the revised loan schedule, Schedule HC-C.

Changed the scope of Part II to cover changes in the allowance for loan and lease losses only, rather than the entire allowance for credit

losses.

Combined "Foreign currency translation adjustments" (item 6) with "Adjustments" (new item 5).

Re-titled "Credit losses on off balance-sheet derivative contracts" (Part II, Memoranda item 1) as "Credit losses on derivatives" and moved

it to Schedule HI, Memoranda item 11.



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