OCC DFAST-14A (biennially)


DoddǦFrankActStressTesting(DFAST)
Reporting Instructions
OCC Reporting Form DFAST-14A
2025

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TableofContents

GENERALINSTRUCTIONS............................................................................................................................................3
SUMMARYSCHEDULE...................................................................................................................................................7
IncomeStatement,BalanceSheet,andCapital............................................................................................8
Retail...........................................................................................................................................................................68
AFS/HTMSecurities...............................................................................................................................................72
Trading......................................................................................................................................................................77
CounterpartyCreditRisk.....................................................................................................................................82
OperationalRiskScenarioandProjections..................................................................................................83
PreǦProvisionNetRevenue..................................................................................................................................85
SCENARIOSCHEDULE..............................................................................................................................................109
REGULATORYCAPITALINSTRUMENTSSCHEDULE.......................................................................................111
OPERATIONALRISKSCHEDULE...........................................................................................................................132
BUSINESSPLANCHANGES......................................................................................................................................133

APPENDIXA:SUPPORTINGDOCUMENTATION...............................................................................................134

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GENERALINSTRUCTIONS

The DFAST-14A report collects detailed data on national banks’ and federal savings associations’
quantitative projections of balance sheet assets and liabilities, income, losses, and capital across a
range of macroeconomic scenarios and qualitative information on methodologies used to develop
internal projections of capital across scenarios.
The DFAST-14A report is comprised of a Summary, Scenario, Regulatory Capital Instruments,
Operational Risk, and a CECL supplemental schedule, each with multiple supporting sub-schedules.
The number of schedules a national bank or federal savings association (hereafter “Banks”) must
complete is subject to materiality thresholds and certain other criteria. Banks report projections on
the DFAST-14A schedules across supervisory scenarios provided by the Office of the Comptroller of
the Currency (supervisory baseline and severely adverse), as well as Bank-defined (bank baseline
and bank stress). One or more of the macroeconomic scenarios includes a market risk shock that
selected Banks will assume when making trading and counterparty loss projections. The Office of
the Comptroller of the Currency will provide details about the macroeconomic scenarios to the
Banks.
Banks are also required to submit qualitative information supporting their projections, including
descriptions of the methodologies used to develop the internal projections of capital across
scenarios and other analyses that support their comprehensive capital plans. Further information
regarding the qualitative and technical requirements of required supporting documentation is
provided in individual schedules as appropriate, as well as in Appendix A: Supporting
Documentation.

1. WhoMustReport

A. ReportingCriteria
The Economic Growth, Regulatory Relief, and Consumer Protection Act (EGRRCPA) amends
certain aspects of the company-run stress testing requirement in section 165(i)(2) of the DoddFrank Act, which requires certain national banks and federal savings associations to conduct
annual stress tests. Therefore, only banks with greater than $250 billion in total consolidated
assets are covered by the company-run stress testing requirement. Separate annual schedules
must be reported for each scenario as required, unless otherwise specified in the schedule or
sub-schedule instructions. The instructions to these data schedules provide details on how to
determine whether a Bank must submit a specific schedule, sub-schedule, or data element.

All annual schedules are required to be reported by all banks covered by the company-run
stress testing requirement, with the exception of the following sub-schedule:
x

TradingandCounterpartyCreditRisk(CCR)subǦschedules(SummarySchedule):
A bank consolidated under a holding company that is required to submit the Trading
and CCR sub-schedules under the FR Y-14A reporting instructions must also include
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these sub-schedules and supporting documentation in their submission to the OCC.
As with other components of these instructions, the sub-schedules should encompass
trading activity within the bank.

B. Exemptions
Banks that do not meet the reporting criteria listed above are exempt from reporting.

2. WheretoSubmittheReports
All Banks subject to these reporting requirements must submit completed reports electronically.
Please register at www.BankNet.gov. If you need BankNet assistance, please contact the OCC at:
BankNet@occ.treas.gov. Additional questions should be directed to the DFAST-14A mailbox:
DFA165i2.reporting@occ.treas.gov.
For requirements regarding the submission of qualitative supporting information, please see
AppendixA:SupportingDocumentation, in addition to instructions associated with each
schedule for which supporting documentation might be required.

3. WhentoSubmittheReports
Banks must file the DFAST-14A schedules annually according to the prescribed time schedules.
All schedules will be due on or before the end of the submission date, unless that day falls on a
weekend, in which case the data must be received on the first business day after the weekend or
holiday (subject to timely filing provisions). No other extensions of time for submitting reports
will be granted. The submission due date will be April 5. The data ‘as-of date’ will be December
31st prior to the submission due date. Early submission, including submission of schedules on a
flow basis prior to the due date, aids the OCC in reviewing and processing data and is
encouraged.

4. HowtoPreparetheReports

A. ApplicabilityofGAAP
Banks are required to prepare and file the DFAST-14A schedules in accordance with U.S.
generally accepted accounting principles (GAAP) and these instructions. The financial records of
Banks should be maintained in such a manner and scope to ensure the DFAST-14A is prepared in
accordance with these instructions and reflects a fair presentation of the Banks’ financial
condition and assessment of performance under stressed scenarios.
In June 2016, the Financial Accounting Standards Board (FASB) issued accounting standards
update (ASU) 2016-13 which introduced the current expected credit losses methodology (CECL)
for estimating allowances for credit losses and added Topic 326, Credit Losses, to the Accounting
Standards Codification (ASC). This accounting standard is now effective for all financial
institutions.

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B. RulesofConsolidation
Please reference the Call Report General Instructions for a discussion regarding the rules of
consolidation.

C. Projections
Many schedules collect data on a “projection horizon,” which includes one quarter of actual data
followed by at least nine quarters of projected data. Where projections are required, the
following applies: (1) The “projection horizon” refers to the nine quarters starting with the first
quarter of the reporting year. (2) The projection horizon begins the quarter following the ‘as-of
date.’
x
x

Column headings refer to PQ1 through PQ9. PQ stands for projected quarter. PQ1
through PQ9 are nine quarterly projections over which the planning horizon
extends.
In some cases, the projected quarters will extend beyond the nine-quarter
planning horizon (as is the case of projected future losses charged to the
repurchase reserve), necessitating PQ10 or more.


D. TechnicalDetails
The following instructions apply generally to the DFAST-14A schedules, unless otherwise
specified. For further information on the technical specifications for this report, please refer
to the Technical Instructions.
x Do not enter any information in gray highlighted or shaded cells, including
those with embedded formulas. Only non-shaded cells should be completed
by institutions.
x Ensure that any internal consistency checks are complete prior to submission.
x Report dollar values in millions of U.S. dollars (unless specified otherwise).
x Dates should be entered in an YYYYMMDD format (unless otherwise indicated).
x Report negative numbers with a minus (-) sign.
x An amount, zero, or null should be entered for all items, except in those cases
where other options such as “not available” or “other” are specified. If information
is not available or not applicable and no such options are offered, the field should be
left blank.
x Report income and loss data on a quarterly basis and not on a cumulative or
year-to-date basis.

E. OtherInstructionalGuidance
Banks should review the following published documents (in the order listed below) when
determining the precise definition to be used in completing the schedules. Where applicable,
references to the Call Reports have been provided in the DFAST-14A instructions and templates
noting associations between the reporting series.
The latest available Call Report instructions published on the FFIEC’s public Web site:
https://www.ffiec.gov/forms031.htm.
Confidentiality
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Data that is collected as part of the annual company-run stress test requirement is confidential.
All templates, worksheets and schedules are the property of the OCC and unauthorized
disclosure is prohibited pursuant to 12 CFR 4.37.
AmendedReports
The OCC will require the filing of amended DFAST-14A templates if previous submissions
contain significant errors. Additionally, a bank must file an amended report when it or the OCC
discovers significant errors or omissions subsequent to submission of a report. Finally, since the
Federal Reserve’s FR Y-14A reporting forms and instructions are almost identical to the OCC
DFAST-14A, there is a possibility that an error identified on one form may also appear on the
other reporting form. If resubmission is required on the FR Y-14A, please check the DFAST-14A
for that same error and file an amended report if needed. Failure to file amended reports on a
timely basis may subject the institution to supervisory action.
If resubmissions are required, institutions should contact their resident examination staff, as
well as the DFAST-14A mailbox: DFA165i2.reporting@occ.treas.gov
F. QuestionsandRequestsforInterpretations
Banks should submit any questions or requests for interpretations by e-mail to
DFA165i2.reporting@occ.treas.gov.


5. CounterpartyDefaultScenarioComponent
Banks with substantial trading or custodial operations will be required to incorporate a
counterparty default scenario component into their severely adverse stress scenarios.1 Like the
global market shock, this component will only be applied to the largest and most complex Banks,
in line with the OCC’s higher expectations for those Banks relative to the other Banks participating
in DFAST. In connection with the counterparty default scenario component, these Banks will be
required to estimate and report the potential losses and related effects on capital associated with
the instantaneous and unexpected default of the counterparty that would generate the largest
losses across their derivatives and securities financing activities, including securities lending and
repurchase or reverse repurchase agreement activities.2 Each Bank’s largest counterparty will be
determined by net stressed losses, estimated by revaluing exposures and collateral using the
global market shock. The as-of date for the counterparty default scenario component is the same
as the global market shock. Similar to the global market shock, the counterparty default scenario
component is an add-on component to the macroeconomic and financial market scenarios
specified in the OCC’s supervisory severely adverse scenarios and, therefore, losses associated
with this component should be viewed as an addition to the estimates of Pre-Provision Net
Revenue (PPNR) and losses under the macroeconomic scenario (see the description of global
market shock).

1

The four Banks participating in the counterparty default component are Bank of America, N.A.; Citibank, N.A.; JPMorgan Chase Bank, N.A.;
and Wells Fargo Bank, N.A. These are the same set of Banks which participate in the global market shock.
2 In selecting its largest counterparty, a Bank will not consider certain sovereign entities (Canada, France, Germany, Italy, Japan, the United
Kingdom, and the United States), designated central clearing counterparties, or the bank’s own affiliates.

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6. BankScenarios
xx

For purposes of DFAST, each Bank will be required to submit the results of its stress tests based
on at least one stress scenario developed by the Bank and a Bank baseline scenario. The Bank
baseline scenario should reflect the Bank’s view of the expected path of the economy over the
planning horizon. A Bank may use the same baseline scenario as the supervisory baseline
scenario if that Bank believes the supervisory baseline scenario appropriately represents its
view of the most likely outlook for the risk factors salient to the Bank. For the Bank stress
scenario, the firm should apply the BHC stress scenario to the exposures (both on- and offbalance sheet) and activities of the bank. The bank should not develop a separate Bank-level
stress scenario which is materially different from the BHC stress scenario. Additionally, the bank
should include documentation on the scenario development process, which at a minimum,
should describe how the risk identification process relates to the scenario design and how the
scenario design corresponds to the Bank’s idiosyncratic risks.
To the degree that the Bank anticipates that its specific vulnerabilities or risk profile is different
from the BHC, the bank should include supporting documentation which qualitatively identifies
key differences in the risk profiles between the Bank and the BHC and how these differences are
anticipated to affect the Bank-specific scenario results.3

SUMMARYSCHEDULE


GeneralInstructions
This document contains instructions for the DFAST-14A Summary Schedule. The schedule includes
data collection worksheets related to the following:
1.
2.
3.
4.
5.
6.
7.

Income Statement, Balance Sheet, and Capital Statements;
Retail;
Securities;
Trading;
Counterparty Credit Risk;
Operational Risk; and
Pre-Provision Net Revenue (PPNR).

SupportingDocumentation
Please refer to Supporting Documentation (Appendix A) for guidance on providing supporting
documentation.



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For directions on where this documentation should be uploaded, see Appendix A.

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IncomeStatement,BalanceSheet,andCapital

1. IncomeStatement
The Income Statement worksheet collects projections for the main components of the income
statement. Micro Data Reference Manual (MDRM) codes are provided in the ‘Notes’ column for
many of the line items. Where applicable, use the definitions for the Call Report line items
corresponding to the MDRM code.
For each scenario used, input the loan loss projections for the various line items in this
worksheet. The bank should include losses tied to the relevant balances reported on the
Balance Sheet worksheet.
x

Losses associated with held for investment loans accounted for at amortized cost
should be reported in the appropriate line items under the “Losses Associated With
Loans Held for Investment Accounted for at Amortized Cost” section.

x

Losses due to changes in the fair value of assets that are held for sale or held for
investment under the fair value option should be reported in the appropriate line items
under the “Losses Associated With Loans Held for Sale and Loans Accounted for Under
the Fair Value Option” section.

The Repurchase Reserve/Liability for Mortgage Reps and Warrants line items are included to
provide information on the expected evolution of any reserve or accrued liability that has been
established for losses related to sold or government-insured mortgage loans (first or second lien).
Losses charged to this reserve can occur through contractual repurchases, settlement agreements,
or litigation loss, including losses related to claims under securities law or fraud claims; it is
likely that most losses charged to this reserve will come through contractual repurchases or
settlements.
Quarterly reserve/accrued liability levels and quarterly provisions and net charge-offs to the
reserve/accrued liability should be reported as forecast under the applicable scenario. To ensure
consistency across the sheets of each DFAST-14A summary workbook, the Provisions during the
quarter line is linked to the PPNR Projections Worksheet rows where Banks are expected to
report any provisions to the Repurchase Reserve/Liability for Mortgage Reps and Warrants.
LossesonHFILoansatAmortizedCosts

Item1Realestateloans(indomesticoffices)
This item is a shaded cell and is derived from the sum of items 2, 5, 8 and 14.
Item2Firstlienmortgages(includingHELOANS)
This item is a shaded cell and is derived from the sum of items 3 and 4.
Item3Firstlienmortgages
Report losses associated with loans held for investment accounted for at amortized cost on all
closed- end loans secured by first liens on 1 to 4 family residential properties, excluding closed8

end first lien home equity loans (reported in item 4).
Item4Firstlienhomeequityloans(HELOANS)
Report losses associated with loans held for investment accounted for at amortized cost
on all closed-end first lien home equity loans.
Item5Second/juniorlienmortgages
This item is a shaded cell and is derived from the sum of items 6 and 7.
Item6ClosedǦendjuniorloans
Report losses associated with loans held for investment accounted for at amortized cost on all
closed-end loans secured by junior (i.e., other than first) liens on 1 to 4 family residential
properties.
Item7Homeequitylinesofcredit(HELOCS)
Report losses associated with loans held for investment accounted for at amortized cost on
the amount outstanding under revolving, open-end lines of credit secured by 1 to 4 family
residential properties.
Item8Commercialrealestate(CRE)loans
This item is a shaded cell and is derived from the sum of items 9, 10, and 11.
Item9Construction
Report losses associated with loans held for investment accounted for at amortized cost on
construction, land development, and other land loans, as defined in the Call Report Schedule
RC-C, items 1(a)(1) and 1(a)(2).
Item10Multifamily
Report losses associated with loans held for investment accounted for at amortized cost on loans
secured by multifamily (5 or more) residential properties, as defined in the Call Report Schedule
RC- C, item 1(d).

Item11Nonfarm,nonresidential
This item is a shaded cell and is derived from the sum of items 12 and 13.
Item12OwnerǦoccupied
Report losses associated with loans held for investment accounted for at amortized cost on
loans secured by owner-occupied nonfarm nonresidential properties, as defined in the Call
Report Schedule RC-C, item 1(e)(1).
Item13NonǦownerǦoccupied
Report losses associated with loans held for investment accounted for at amortized cost on
nonfarm nonresidential real estate loans that are not secured by owner-occupied nonfarm
nonresidential properties, as defined in the Call Report Schedule RC-C, item 1(e)(2).
Item14Loanssecuredbyfarmland
Report losses associated with loans held for investment accounted for at amortized cost on all
loans secured by farmland, as defined in the Call Report Schedule RC-C, item 1(b).
9

Item15Realestateloans(Notindomesticoffices)
This item is a shaded cell and is derived from the sum of items 16, 17, 18 and 24.
Item16Firstlienmortgages(Notindomesticoffices)
Report losses associated with loans held for investment accounted for at amortized cost on all
closed-end loans secured by first liens on 1 to 4 family residential properties, not held in
domestic offices.
Item17Second/juniorlienmortgages(Notindomesticoffices)
Report losses associated with loans held for investment accounted for at amortized cost on all
loans secured by second/junior (i.e., other than first) liens on 1 to 4 family residential properties,
not held in domestic offices.
Item18Commercialrealestate(CRE)loans(Notindomesticoffices)
This item is a shaded cell and is derived from the sum of items 19, 20, and 21.
Item19Construction(Notindomesticoffices)
Report losses associated with loans held for investment accounted for at amortized cost on
construction, land development, and other land loans, as defined in the Call Report Schedule
RC- C, items 1(a)(1) and 1(a)(2), not held in domestic offices.
Item20Multifamily(Notindomesticoffices)
Report losses associated with loans held for investment accounted for at amortized cost on loans
secured by multifamily (5 or more) residential properties, as defined in the Call Report Schedule
RC- C, item 1(d), not held in domestic offices.
Item21Nonfarm,nonresidential(Notindomesticoffices)
This item is a shaded cell and is derived from the sum of items 22 and 23.
Item22OwnerǦoccupied(Notindomesticoffices)
Report losses associated with loans held for investment accounted for at amortized cost on
loans secured by owner-occupied nonfarm nonresidential properties, as defined in the Call
Report Schedule RC-C, item 1(e)(1), not held in domestic offices.
Item23NonǦownerǦoccupied(Notindomesticoffices)
Report losses associated with loans held for investment accounted for at amortized cost on
nonfarm nonresidential real estate loans that are not secured by owner-occupied nonfarm
nonresidential properties, as defined in the Call Report Schedule RC-C, item 1(e)(2), not
held in domestic offices.
Item24Loanssecuredbyfarmland(Notindomesticoffices)
Report losses associated with loans held for investment accounted for at amortized cost on all
loans secured by farmland, as defined in the Call Report Schedule RC-C, item 1(b), not held in
domestic offices.
Item25C&ILoans
This item is a shaded cell and is derived from the sum of items 26, 27 and 28.
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Item26C&IGraded
Report losses associated with loans held for investment accounted for at amortized cost on all
graded commercial and industrial (C&I) loans. Report only loans “graded” or “rated” using
the reporting entity’s commercial credit rating system, as it is defined in the reporting entity’s
normal course of business. This includes losses associated with domestic and international
business and corporate credit card or charge card loans for which a commercially graded
corporation is ultimately responsible for repayment of credit losses incurred.
Item27SmallBusiness(Scored/DelinquencyManaged)
Report losses associated with loans held for investment accounted for at amortized cost on small
business loans. Report all "scored" or "delinquency managed" U.S. small business loans for which
a commercial internal risk rating is not used or that uses a different scale than other corporate
loans reported in the Call Report, schedule RC-C, items 2.a, 2.b, 2.c, 3, 4.a, 4.b, 7, 9.a, 9.b.1, 9.b.2,
10.b, excluding corporate and small business credit card loans included in the Call Report,
schedule RC-C, item 4.a.
Item28BusinessandCorporateCard
Report losses associated with loans held for investment accounted for at amortized cost on loans
extended under business and corporate credit cards. Business cards include small business
credit card accounts where the loan is underwritten with the sole proprietor or primary
business owner as applicant. Report at the control account level or the individual pay level (not
at the sub-account level). Corporate cards include employer-sponsored credit cards for use by a
company's employees. Exclude losses associated with corporate card or charge card loans
included in Item 26 (C&I Graded Loans).
Item29CreditCards
Report losses associated with loans held for investment accounted for at amortized cost on
loans extended under consumer general purpose or private label credit cards. General purpose
credit cards are credit cards that can be used at a wide variety of merchants, including any who
accept MasterCard, Visa, American Express or Discover credit cards. Include affinity, co-brand
cards in this category, and student cards if applicable. Private label credit cards are credit cards,
also known as proprietary credit cards, tied to the retailer issuing the card and can only be
used in that retailer's stores. Include oil & gas cards in this loan type, and student cards if
applicable.
Item30OtherConsumer
This item is a shaded cell and is derived from the sum of items 31, 32, 33 and 34.
Item31AutoLoans
Report losses associated with loans held for investment accounted for at amortized cost on
auto loans, as defined in the Call Report Schedule RC-C, item 6(c).

Item32StudentLoans
Report losses on loans held for investment accounted for at amortized cost on student loans.
Item33Other(consumer)loansbackedbysecurities(nonǦpurposelending)
Report losses associated with loans held for investment accounted for at amortized cost on other
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consumer loans that are backed by securities (i.e., non-purpose lending).
Item34Other(consumer)
Report losses associated with loans held for investment accounted for at amortized cost on all
other consumer loans not reported in items 31, 32 or 33.
Item35OtherLoans
This item is a shaded cell and is derived from the sum of items 36, 37, 38, 39 and 40.
Item36LoanstoForeignGovernments
Report losses associated with loans held for investment accounted for at amortized cost on loans
to foreign governments, as defined in the Call Report Schedule RC-C, item 7. Exclude losses
associated with loans to foreign governments included in Item 27 (Small Business Loans).
Item37AgriculturalLoans
Report losses associated with loans held for investment accounted for at amortized cost on
agricultural loans, as defined in the Call Report Schedule RC-C, item 3. Exclude losses
associated with agricultural loans included in Item 27 (Small Business Loans).

Item38LoansforPurchasingorCarryingSecurities(securedorunsecured)
Report losses associated with loans held for investment accounted for at amortized cost on loans
for purchasing or carrying securities (secured or unsecured), as defined in the Call Report
Schedule RC- C, item 9.b.(1). Exclude losses associated with loans for purchasing or carrying
securities included in Item 27 (Small Business Loans).
Item39LoanstoDepositoriesandOtherFinancialInstitutions
Report losses associated with loans held for investment accounted for at amortized cost on
loans to depositories and other financial institutions (secured or unsecured), as defined in the
Call Report Schedule RC-C, items 2.a, 2.b, and 9.a. Exclude losses associated with loans to
depositories and other financial institutions included in Item 27 (Small Business Loans).
Item40AllOtherLoansandLeases
This item is a shaded cell and is derived from the sum of items 41 and 42.
Item41AllOtherLoans(excludeconsumerloans)
Report losses associated with loans held for investment accounted for at amortized cost on all
other loans (excluding consumer loans), as defined in the Call Report Schedule RC-C, item 9.b.(2).
Exclude losses associated with all other loans included in Item 27 (Small Business Loans).
Item42AllOtherLeases
Report losses associated with loans held for investment accounted for at amortized cost on all
other leases (excluding consumer leases), as defined in the Call Report Schedule RC-C, item 10.b.
Exclude losses associated with all other leases included in Item 27 (Small Business Loans).

Item43TotalLoansandLeases
This item is a derived field and is the sum of items 1, 15, 25, 29, 30 and 35.

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LossesonHFSLoansandFairValueOptionLoans
Report only the loans themselves (excluding hedges). Report hedges in the
appropriateitemsoftheincomestatement(e.g.,hedgesheldinthetradingbookare
reportedinthetradingbookitems).

Item44Realestateloans(indomesticoffices)
This item is a shaded cell and is derived from the sum of items 45, 46, 47 and 48.
Item45FirstLienMortgages
Report losses associated with held for sale loans and loans accounted for under the fair value
option on all closed-end loans secured by first liens on 1 to 4 family residential properties,
including closed- end first lien home equity loans.
Item46Second/JuniorLienMortgages
Report losses associated with held for sale loans and loans accounted for under the fair value
option on all loans secured by junior (i.e., other than first) liens on 1 to 4 family residential
properties.
Item47Commercialrealestate(CRE)loans
Report losses associated with held for sale loans and loans accounted for under the fair value
option on all construction, multifamily, and nonfarm nonresidential loans, as defined in the Call
Report Schedule RC-C, items 1.a.(1), 1.a.(2), 1.d, 1.e.(1) and 1.e.(2).
Item48Loanssecuredbyfarmland
Report losses associated with held for sale loans and loans accounted for under the fair value
option on all loans secured by farmland, as defined in the Call Report Schedule RC-C, item 1(b).
Item49Realestateloans(notindomesticoffices)
This item is a shaded cell and is derived from the sum of items 50, 51 and 52.
Item50ResidentialMortgages(notindomesticoffices)
Report losses associated with held for sale loans and loans accounted for under the fair value
option on all loans secured by 1 to 4 family residential properties, including both first lien and
second/junior lien loans, not held in domestic offices.
Item51Commercialrealestate(CRE)loans(notindomesticoffices)
Report losses associated with held for sale loans and loans accounted for under the fair value
option on all construction, multifamily, and nonfarm nonresidential loans, as defined in the Call
Report Schedule RC-C, items 1.a.(1), 1.a.(2), 1.d, 1.e.(1) and 1.e.(2), not held in domestic offices.
Item52Loanssecuredbyfarmland(notindomesticoffices)
Report losses associated with held for sale loans and loans accounted for under the fair value
option on all loans secured by farmland, as defined in the Call Report Schedule RC-C, item 1(b),
not held in domestic offices.
Item53C&ILoans
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Report losses associated with held for sale loans and loans accounted for under the fair value
option on all C&I loans, as defined in items 26, 27 and 28.
Item54CreditCards
Report losses associated with held for sale loans and loans accounted for under the fair value
option on loans extended under consumer general purpose or private label credit cards. General
purpose credit cards are credit cards that can be used at a wide variety of merchants, including
any who accept MasterCard, Visa, American Express or Discover credit cards. Include affinity,
co-brand cards in this category, and student cards if applicable. Private label credit cards are
credit cards, also known as proprietary credit cards, tied to the retailer issuing the card and can
only be used in that retailer's stores. Include oil & gas cards in this loan type, and student cards
if applicable.
Item55OtherConsumer
Report losses associated with held for sale loans and loans accounted for under the fair value
option on all other consumer loans, as defined in items 31, 32, 33 and 34.
Item56AllOtherLoansandLeases
Report losses associated with held for sale loans and loans accounted for under the fair value
option on all other loans and leases, as defined in items 36, 37, 38, 39, 41 and 42.
Item57TotalLoansandLeases
This item is a shaded cell and is derived from the sum of items 44, 49, 53, 54, 55 and 56.
TradingAccount

Item58TradingMarkǦtoǦmarket(MTM)Losses
Item 58 must equal item 18, columns A and B, on the DFAST14A Summary Schedule, Trading
sub-schedule, with the sign reversed.
Item59TradingIssuerDefaultLosses(TradingIDR)
Item 59 must equal item 1 on the Counterparty Risk Schedule.
Item60CounterpartyCreditMTMLosses(CVAlosses)
Item 60 must equal item 2 on the Counterparty Risk Schedule.
Item61CounterpartyDefaultLosses
Item 61 must equal item 3 on the Counterparty Risk Schedule.
Item62TotalTradingandCounterpartyLosses
This item is a shaded cell and is derived from the sum of items 58, 59, 60, and 61. Banks should
include Counterparty Credit Risk sub-schedule item 4 “Other Counterparty Losses” in item 65
“Other Losses” on this worksheet.
OtherLosses

Item63GoodwillImpairment
Report losses associated with goodwill impairment, as defined in the Call Report Schedule RC-M14

Memorandum, item 2.b.
Item64ValuationAdjustmentforfirm’sowndebtunderfairvalueoption(FVO)
Report losses associated with the valuation adjustment for the firm’s own debt under the fair
value option (FVO).
Item65OtherLosses(describeinsupportingdocumentation)
Report all other losses not reported in items 1 through 64. Describe these losses in the
supporting documentation.
Item66TotalOtherLosses
Report the sum of all other losses included in items 63, 64 and 65.
Item67TotalLosses
Report the sum of items 43, 57, 62 and 66.

AllowanceforLoanandLeaseLosses 4. Lines 69 to 115 should be reported using data for the
current quarter. 
Item68Totalallowanceforloanandleaselosses,priorquarter
The total allowance for loan and lease losses prior quarter. This item is derived as the sum of
items 68a-d.
Institutions that have not adopted ASU 2016-13 should report ALLL prior quarter in line item
68a. Institutions that have adopted ASU 2016-13 should report allowance for credit losses on
loans and leases prior quarter, credit losses on held-to-maturity debt securities prior quarter,
available-for-sale debt securities prior quarter, and all other financial assets prior quarter in
item 68a, 68b, 68c, and 68d, respectively.

Item68aALLLpriorquarter
Report the total allowance for loan and lease losses as of the end of the prior quarter.
Item68b.AllowanceforcreditlossesonheldǦtoǦmaturitydebtsecurities,priorquarter
Report the total allowance for credit losses on held-to-maturity debt securities as of the end of
the prior quarter.
Item68c.AllowanceforcreditlossesonavailableǦforǦsaledebtsecurities,priorquarter
Report the total allowance for credit losses on available-for-sale debt securities as of the end of
the prior quarter.
Item68d.Allowanceforcreditlossesonallotherfinancialassets,priorquarter
Report the total allowance for credit losses on all other financial assets not included in items
68a-c above.
Item69RealEstateLoans(inDomesticOffices)
Institutions that have adopted ASU 2016-13 should report the specified breakouts of allowances and
provisions for credit losses in items 69 through 90 and 92 through 113.
4

15

Report the sum of items 70, 74 and 78.
Item70ResidentialMortgages(inDomesticOffices)
Report the sum of the allowance for loan and lease losses included in items 71, 72 and 73.
Item71FirstLienMortgages(inDomesticOffices)
Report the allowance for loan and lease losses for all loans secured by first liens on 1 to 4 family
residential properties, including first lien home equity loans, held in domestic offices.

Item72ClosedǦendJuniorLiens(inDomesticOffices)
Report the allowance for loan and lease losses for all closed-end loans secured by junior (i.e.,
other than first) liens on 1 to 4 family residential properties, held in domestic offices.
Item73HELOCs(inDomesticOffices)
Report the allowance for loan and lease losses for revolving, open-end lines of credit secured by
1 to 4 family residential properties, held in domestic offices.
Item74CRELoans(inDomesticOffices)
Report the sum of the allowance for loan and lease losses included in items 76, 77 and 78.
Item75Construction(inDomesticOffices)
Report the allowance for loan and lease losses for construction, land development, and other
land loans (as defined in the Call Report Schedule RC-C, items 1(a)(1) and 1(a)(2)), held in
domestic offices.
Item76Multifamily(inDomesticOffices)
Report the allowance for loan and lease losses for loans secured by multifamily (5 or more)
residential properties as defined in the Call Report Schedule RC-C, item 1(d), held in domestic
offices.
Item77Nonfarm,Nonresidential(inDomesticOffices)
Report the allowance for loan and lease losses for loans secured by nonfarm nonresidential
properties as defined in the Call Report Schedule RC-C, items 1(e)(1) and 1(e)(2), held in
domestic offices.
Item78LoansSecuredbyFarmland(inDomesticOffices)
Report the allowance for loan and lease losses for loans secured by farmland as defined in the Call
Report Schedule RC-C, item 1(b), held in domestic offices.
Item79RealEstateLoans(NotinDomesticOffices)
Report the sum of items 81, 82 and 83.
Item80ResidentialMortgages(NotinDomesticOffices)
Report the allowance for loan and lease losses for all loans secured by 1 to 4 family residential
properties, including both first lien and second/junior lien loans, not held in domestic offices.
Item81CRELoans(NotinDomesticOffices)
Report the allowance for loan and lease losses for all construction, multifamily, and nonfarm
16

nonresidential loans as defined in the Call Report Schedule RC-C, items 1.a.(1), 1.a.(2), 1.d,
1.e.(1) and 1.e.(2), not held in domestic offices.
Item82Farmland(NotinDomesticOffices)
Report the allowance for loan and lease losses for all loans secured by farmland as defined in the
Call Report Schedule RC-C, item 1(b), not held in domestic offices.
Item83C&ILoans
Report the sum of items 85, 86 and 87.
Item84C&IGraded
Report the allowance for loan and lease losses for all graded C&I loans. Report the associated
allowance only for loans “graded” or “rated” using the reporting entity’s commercial credit rating
system, as it is defined in the reporting entity’s normal course of business. This includes the
allowance for loan and lease losses for all domestic and international business and corporate
credit card or charge card loans for which a commercially graded corporation is ultimately
responsible for repayment of credit losses incurred.
Item85SmallBusiness(Scored/DelinquencyManaged)
Report the allowance for loan and lease losses for small business loans. Report the associated
allowance for all "scored" or "delinquency managed" U.S. small business loans for which a
commercial internal risk rating is not used or that uses a different scale than other corporate loans
reported in the Call Report, schedule RC-C, items 2.a, 2.b, 3, 4.a, 4.b, 7, 9.a, 9.b.1, 9.b.2, and 10.b.
Exclude corporate and small business credit card loans included in the Call Report, schedule
RC-C, line 4.a.
Item86BusinessandCorporateCard
Report the allowance for loan and lease losses for loans extended under business and
corporate credit cards. Business cards include small business credit card accounts where
the loan is underwritten with the sole proprietor or primary business owner as applicant.
Report at the control account level or the individual pay level (not at the sub-account level).
Corporate cards include employer-sponsored credit cards for use by a company's
employees. Exclude the allowance for loan and lease losses related to corporate card or
charge card loans included in Item 85 (C&I Graded Loans).
Item87CreditCards
Report the allowance for loan and lease losses for loans extended under consumer general
purpose or private label credit cards. General purpose credit cards are credit cards that can be
used at a wide variety of merchants, including any who accept MasterCard, Visa, American
Express or Discover credit cards. Include affinity, co-brand cards in this category, and student
cards if applicable. Private label credit cards are credit cards, also known as proprietary credit
cards, tied to the retailer issuing the card and can only be used in that retailer's stores. Include oil
& gas cards in this loan type.
Item88OtherConsumer
Report the allowance for loan and lease losses for all other consumer loans, as defined in items
31, 32, 33 and 34.
17

Item89AllOtherLoansandLeases
Report the allowance for loan and lease losses for all other loans and leases, as defined in items
36, 37, 38, 39, 41 and 42.
Item90Unallocated
Report any unallocated portion of the allowance for loan and lease losses (i.e., not
attributable to items 70 to 89 above)
Item91TotalProvisionsduringthequarter
Report the provision for loan and lease losses during the quarter, as defined in the Call Report
Schedule RI, item 4. This item would be derived as the sum of items 91a-d.
Institutions that have not adopted ASU 2016-13 should report provisions for loan and lease
losses during the quarter in line item 91a. Institutions that have adopted ASU 2016-13 should
report provisions for credit losses on loans and leases during the quarter, provisions for held-tomaturity during the quarter, available-for-sale debt securities during the quarter, and all other
financial assets during the quarter in item 91a, 91b, 91c, and 91d, respectively.

Item91aProvisionsforloanandleaselossesduringthequarter
Report the provision for loan and lease losses during the quarter, as defined in the Call Report,
Schedule RI-B, part II, item 5, column A. This item should align with the sum of provisions for
loan and lease losses reported in the loan types broken out below.
Item91bProvisionsforcreditlossesonheldǦtoǦmaturitydebtsecuritiesduringthe
quarter
Report the provision for credit losses on held-to-maturity securities during the quarter, as
defined in the Call Report, Schedule RI-B, part II, item 5, column B.
Item91cProvisionsforcreditlossesonavailableǦforǦsalesecuritiesduringthequarter
Report the provision for credit losses on available-for-sale securities during the quarter, as
defined in the Call Report, Schedule RI-B, part II, item 5, column C.
Item91dProvisionsforcreditlossesonallotherfinancialassetsduringthequarter
Report the provision for credit losses on all other financial assets not included in items 91a-c
above.
Item92RealEstateLoans(inDomesticOffices)
Report the sum of items 93, 97 and 101.
Item93ResidentialMortgages(inDomesticOffices)
Report the sum of the provision for loan and lease losses included in items 94, 95, and 96.
Item94FirstLienMortgages(inDomesticOffices)
Report the provision for loan and lease losses for all loans secured by first liens on 1 to 4
family residential properties, including first lien home equity loans, held in domestic offices.
Item95ClosedǦendJuniorLiens(inDomesticOffices)
Report the provision for loan and lease losses for all closed-end loans secured by junior (i.e.,
18

other than first) liens on 1 to 4 family residential properties, held in domestic offices.
Item96HELOCs(inDomesticOffices)
Report the provision for loan and lease losses for revolving, open-end lines of credit secured by
1 to 4 family residential properties, held in domestic offices.
Item97CRELoans(inDomesticOffices)
Report the sum of the provision for loan and lease losses included in items 98, 99 and 100.
Item98Construction(inDomesticOffices)
Report the provision for loan and lease losses for construction, land development, and other land
loans as defined in the Call Report Schedule RC-C, items 1(a)(1) and 1(a)(2), held in domestic
offices
Item99Multifamily(inDomesticOffices)
Report the provision for loan and lease losses for loans secured by multifamily (5 or more)
residential properties as defined in the Call Report Schedule RC-C, item 1(d), held in domestic
offices.
Item100Nonfarm,Nonresidential(inDomesticOffices)
Report the provision for loan and lease losses for loans secured by nonfarm nonresidential
properties as defined in the Call Report Schedule RC-C, items 1(e)(1) and 1(e)(2), held in
domestic offices.
Item101LoansSecuredbyFarmland(inDomesticOffices)
Report the provision for loan and lease losses for loans secured by farmland as defined in the
Call Report Schedule RC-C, item 1(b), held in domestic offices.
Item102RealEstateLoans(NotinDomesticOffices)
Report the sum of items 104, 105 and 106.
Item103ResidentialMortgages(NotinDomesticOffices)
Report the provision for loan and lease losses for all loans secured by 1 to 4 family
residential properties, including both first lien and second/junior lien loans, not held in
domestic offices.
Item104CRELoans(NotinDomesticOffices)
Report the provision for loan and lease losses for all construction, multifamily, and nonfarm
nonresidential loans as defined in the Call Report Schedule RC-C, items 1.a.(1), 1.a.(2), 1.d,
1.e.(1) and 1.e.(2), not held in domestic offices.
Item105Farmland(NotinDomesticOffices)
Report the provision for loan and lease losses for all loans secured by farmland as defined in the
Call Report Schedule RC-C, item 1(b), not held in domestic offices.
Item106C&ILoans
Report the sum of items 107, 108 and 109.
19

Item107C&IGraded
Report the provision for loan and lease losses for all graded C&I loans. Report the associated
provision only for loans “graded” or “rated” using the reporting entity’s commercial credit rating
system, as it is defined in the reporting entity’s normal course of business. This includes the
provision for loan and lease losses for all domestic and international business and corporate
credit card or charge card loans for which a commercially graded corporation is ultimately
responsible for repayment of credit losses incurred.
Item108SmallBusiness(Scored/DelinquencyManaged)
Report the provision for loan and lease losses for small business loans. Report the associated
provision for all "scored" or "delinquency managed" U.S. small business loans for which a
commercial internal risk rating is not used or that uses a different scale than other corporate loans
reported in the Call Report, Schedule RC-C, items 2.a, 2.b, 3, 4.a, 4.b, 7, 9.a, 9.b.1, 9.b.2, and 10.b.
Exclude corporate and small business credit card loans included in the Call Report, Schedule
RC-C, line 4.a.
Item109BusinessandCorporateCards
Report the provision for loan and lease losses for loans extended under business and corporate
credit cards. Business cards include small business credit card accounts where the loan is
underwritten with the sole proprietor or primary business owner as applicant. Report at the
control account level or the individual pay level (not at the sub-account level). Corporate cards
include employer-sponsored credit cards for use by a company's employees. Exclude the
provision for loan and lease losses related to corporate card or charge card loans included in
Item 108 (C&I Graded Loans).
Item110CreditCards
Report the provision for loan and lease losses for loans extended under consumer general
purpose or private label credit cards. General purpose credit cards are credit cards that can be
used at a wide variety of merchants, including any who accept MasterCard, Visa, American
Express or Discover credit cards. Include affinity, co-brand cards in this category, and student
cards if applicable. Private label credit cards are credit cards, also known as proprietary credit
cards, tied to the retailer issuing the card and can only be used in that retailer's stores. Include
oil & gas cards in this loan type.
Item111OtherConsumer
Report the provision for loan and lease losses for all other consumer loans, as defined in items
31, 32, 33 and 34.
Item112AllOtherLoansandLeases
Report the provision for loan and lease losses for all other loans and leases, as defined in items
36, 37, 38, 39, 41 and 42.
Item113Unallocated
Report any unallocated portion of the provision for loan and lease losses.
Item114TotalNetchargeǦoffsduringthequarter
Report charge-offs net of recoveries during the quarter. This item is derived as the sum of items
114a-d.
20

Institutions that have not adopted ASU 2016-13 should report net charge-offs during the quarter
in line item 114a. Institutions that have adopted ASU 2016-13 should report net charge-offs
during the quarter on loans and leases, held-to-maturity, available-for-sale debt securities, and
all other financial assets in item 114a, 114b, 114c, and 114d, respectively.
Item114aNetchargeǦoffsduringthequarteronloansandleases
Report charge-offs net of recoveries during the quarter, as defined in the Call Report, Schedule
RI-B, Part II, Column A, item 3 plus item 4 minus item 2.
Item114bNetchargeǦoffsduringthequarteronheldǦtoǦmaturitydebtsecurities
Report charge-offs net of recoveries during the quarter on held-to-maturity debt securities, as
defined in the Call Report, Schedule RI-B, Part II, Column B, item 3 minus item 2.
Item114cNetchargeǦoffsduringthequarteronavailableǦforǦsaledebtsecurities
Report charge-offs net of recoveries during the quarter on available-for-sale debt securities, as
defined in the Call Report, Schedule RI-B, Part II, Column C, item 3 minus item 2.
Item114dNetchargeǦoffsduringthequarteronallotherfinancialassets
Report charge-offs net of recoveries during the quarter on all other financial assets not included
in items 114a-c above.
Lineitem115TotalOtherALLLChanges
This item is derived as the sum of items 115a-d.

Institutions that have not adopted ASU 2016-13 should report other allowances in line item
115a. Institutions that have adopted ASU 2016-13 should report other allowances for credit
losses on loans and leases, other allowances for credit losses on held-to-maturity debt securities,
available-for-sale debt securities, and all other financial assets in item 115a, 115b, 115c, and
115d respectively.

Item115aOtherALLLChanges
Report other changes to the allowance for loan and lease losses, as defined in the Call
Report, Schedule RI- B, Part II, column A, item 6, minus Schedule RI-B, Part II, item 4.

Item115bOtherallowancesforcreditlosseschangesonheldǦtoǦmaturitydebt
securities Report other changes to the allowance for credit losses on held-to-maturity
debt securities, as defined in the Call Report, Schedule RI-B, Part II, column B, item 6,
minus item 4.
Item115cOtherallowancesforcreditlosseschangesonavailableǦforǦsaledebt
securities Report other changes to the allowance for credit losses on available-for-sale
debt securities, as defined in the Call Report Schedule RI-B, Part II, column C, item 6,
minus item 4.

Item115dOtherallowancesforcreditlosseschangesonallotherfinancialassets
Report other changes to the allowance for credit losses onall other financial assets not included
in items 115a-c above.
21


Item116TotalALLL,currentquarter
This item is derived as the sum of items 116a-d.
Institutions that have not adopted ASU 2016-13 should report total allowances in line item 116a.
Institutions that have adopted ASU 2016-13 should report total allowances for credit losses on
loans and leases, other allowances for credit losses on held-to-maturity debt securities,
available-for-sale debt securities, and all other financial assets in item 116a, 116b, 116c, and
116d, respectively.
Item116aALLL,currentquarter
Report the sum of items 68a, 91a and 115a, minus item 114a.
Item116bAllowancesforcreditlossesonheldǦtoǦmaturitydebtsecurities,current
quarter
Report the sum of items 68b, 91b and 115b, minus item 114b.
Item116cAllowancesforcreditlossesonavailableǦforǦsaledebtsecurities,current
quarter
Report the sum of items 68c, 91c and 115c, minus item 114c.
Item116dAllowancesforcreditlossesonallotherfinancialassets,currentquarter
Report the sum of items 68d, 91d and 115d, minus item 114d.
PreǦProvisionNetRevenue(PPNR)

Item117Netinterestincome
Item 117 must equal item 13 on the PPNR Submission Worksheet.
Item118Noninterestincome
Item 118 must equal item 26 on the PPNR Submission Worksheet.
Item119Noninterestexpense
Item 119 must equal item 38 on the PPNR Submission Worksheet.
Item120PreǦprovisionNetRevenue
Report the sum of items 117 and 118, minus item 119.

CondensedIncomeStatement
Item121PreǦprovisionNetRevenue
Report the value for item 120.
Item122Provisionsduringthequarter
Report the value for item 91.
Item123TotalTradingandCounterpartyLosses
Report the value for item 62.
22

Item124TotalOtherLosses
Report the value for item 66.
Item125OtherIncomeStatement(I/S)Items
Report other income statement items that the institution chooses to disclose. Describe these
items in the supporting documentation.
Item126RealizedGains(Losses)onavailableǦforǦsalesecurities,includingOTTI5
Report realized gains (losses) on available-for-sale securities, as defined in the Call Report
Schedule RI, item 6.b. For the projected quarters, this amount represents projected other-thantemporary impairment (OTTI) losses on available-for-sale securities and realized gains and
losses on available- for-sale securities. Realized gains and losses from sales of available-for-sale
securities should not be allowed unless there is an existing contractual or legal obligation to sell
a security or a security has already been sold.

Item127aRealizedGains(Losses)onheldǦtoǦmaturitysecurities,includingOTTI6
Report realized gains (losses) on held-to-maturity securities, as defined in the Call Report
Schedule RI, item 6.a. For the projected quarters, this amount represents projected OTTI losses
on held-to- maturity securities and realized gains and losses on held-to-maturity securities.
Realized gains and losses from sales of held-to-maturity securities should not be allowed unless
there is an existing contractual or legal obligation to sell a security or a security has already been
sold.
LineItem127bUnrealizedholdinggains(losses)onequitysecuritiesnotheldfortrading
Report unrealized holding gains (losses) on equity securities not held for trading as defined in
the Call Report, Schedule RI, item 8.b. This item is to be completed by banks that have adopted
ASU 2016-01, which includes provisions governing the accounting for investments in equity
securities.

Item128Income(loss)beforeapplicableincometaxesanddiscontinuedoperations
Report the sum of items 121, 125, 126, 127a and 127b, minus items 122, 123, and 124.
Item129Applicableincometaxes(foreignanddomestic)
Report all applicable income taxes, both foreign and domestic, as defined in the Call Report
Schedule RI, item 9.
Item130Income(loss)beforediscontinuedoperations
Report the amount of item 128 minus item 129.
Item131Discontinuedoperations,netofapplicableincometaxes
5

Institutions that have adopted ASU 2016ဨ13 should not include OTTI in items 126 or 127.

6

Institutions that have adopted ASU 2016ဨ13 should not include OTTI in items 126 or 127.

23

Report discontinued operations, net of applicable income taxes, as defined in the Call Report
Schedule RI, item 11.
Item132Netincome(loss)attributabletobankandminorityinterests
Report the sum of item 130 and item 131.
Item133Netincome(loss)attributabletominorityinterests
Report net income (loss) attributable to minority interests, as defined in the Call Report Schedule
RI, item 13.
Item134Netincome(loss)attributabletobank
Report the amount of item 132 minus item 133.
Item135EffectiveTaxRate(percent)
Report the amount of item 129 divided by item 128, multiplied by 100.

RepurchaseReserve/LiabilityforMortgageReps&Warranties
Item136Reserve,priorquarter
Report the amount of any reserve or accrued liability that was established in the prior quarter for
losses related to sold or government-insured mortgage loans (first or second lien).
Item137Provisionsduringthequarter
Report the amount of provisions during the quarter to the repurchase reserve/liability for
mortgage representations and warranties.
Item138Netchargesduringthequarter
Report the amount of net charges (charges less recoveries) during the quarter to the
repurchase reserve/liability for mortgage representations and warranties. Losses charged to
this reserve can occur through contractual repurchases, settlement agreements, or litigation
loss, including losses related to claims under securities law or fraud claims.
This item is not a derived item; all institutions must report this item.
Item139Reserve,currentquarter
Report the sum of items 136 and 137 minus item 138.


2.BalanceSheet
For each scenario, input the loan balance projections in the various line items in this worksheet.
Balance projections for HFI loans (held for investment) should be reported in the appropriate
line items in the “Loans Held for Investment at Amortized Cost.” Balances for HFS or HFI loans
under the fair value option should be reported in the appropriate line items in the “Loans Held
for Sale and Loans Accounted for Under the Fair Value Option” section. MDRM codes are
provided within the ‘Notes’ column for many of the line items. When applicable, the definition of
the bank’s projections should correlate to the definitions outlined by the corresponding MDRM
code within the Call Report.
24

Domestic refers to portfolios in the domestic U.S. offices (as defined in the Call Report), and
International refers to portfolios outside of the domestic U.S. offices.
Additionally, explain any M&A and divestitures included and how they are funded (liabilities,
asset sales, etc.).
Securities
Item1HeldtoMaturity(HTM)
Report the amount of held-to-maturity securities, as defined in the Call Report Schedule RC, item
2.a.7
Item2aAvailableforSale(AFS)
Report the amount of available-for-sale securities, as defined in the Call Report Schedule RC, item
2.b.
Item2bEquitysecuritieswithreadilydeterminablefairvaluesnotheldfortrading
Report the amount of equity securities with readily determinable fair values not held for trading,
as defined in the Call Report, Schedule RC, item 2.c.
Item3TotalSecurities
This item is a shaded cell and is derived from the sum of items 1, 2a and 2b.
Item4Securitizations(investmentgrade)
Investment grade means that the entity to which the banking organization is exposed through a
loan or security, or the reference entity with respect to a credit derivative, has adequate capacity
to meet financial commitments for the projected life of the asset or exposure. Such an entity or
reference entity has adequate capacity to meet financial commitments if the risk of its default is
low and the full and timely repayment of principal and interest is expected.
Item5Securitizations(nonǦinvestmentgrade)
Securitizations that do not meet the investment grade definition above.
TotalLoansandLeases

Item6Realestateloans(indomesticoffices)
This item is a shaded cell and is derived from the sum of items 7, 10, 13 and 19.
Item7Firstlienmortgages(includingHELOANS)
This item is a shaded cell and is derived from the sum of items 8 and 9.
Item8Firstlienmortgages
Report loans secured by first liens on 1 to 4 family residential properties, excluding closed-end
first lien home equity loans (reported in item 7).

Institutions that have adopted ASU 2016-13 should report item 1, net of any applicable allowance for credit
losses.
7

25

Item9Firstlienhomeequityloans(HELOANS)
Report all closed-end first lien home equity loans.
Item10Second/juniorlienmortgages
This item is a shaded cell and is derived from the sum of items 11 and 12.
Item11ClosedǦendjuniorloans
Report all closed-end loans secured by junior (i.e., other than first) liens on 1 to 4 family
residential properties, as defined in the Call Report Schedule RC-C, item 1.c.(2)(b).
Item12Homeequitylinesofcredit(HELOCS)
Report the amount outstanding under revolving, open-end lines of credit secured by 1 to 4 family
residential properties, as defined in the Call Report Schedule RC-C, item 1.c.(1).
Item13Commercialrealestate(CRE)loans
This item is a shaded cell and is derived from the sum of items 14, 15, and 16.
Item14Construction
Report construction, land development, and other land loans, as defined in the Call Report
Schedule RC-C, items 1(a)(1) and 1(a)(2).
Item15Multifamily
Report loans secured by multifamily (5 or more) residential properties, as defined in the Call
Report Schedule RC-C, item 1(d).
Item16Nonfarm,nonresidential
This item is a shaded cell and is derived from the sum of items 17 and 18.
Item17OwnerǦoccupied
Report loans secured by owner-occupied nonfarm nonresidential properties, as defined in the
Call Report Schedule RC-C, item 1(e)(1).
Item18NonǦownerǦoccupied
Report nonfarm nonresidential real estate loans that are not secured by owner-occupied nonfarm
nonresidential properties, as defined in the Call Report Schedule RC-C, item 1(e)(2).
Item19Loanssecuredbyfarmland
Report all loans secured by farmland, as defined in the Call Report Schedule RC-C, item 1(b).
Item20Realestateloans(Notindomesticoffices)
This item is a shaded cell and is derived from the sum of items 21, 22, 23 and 29.
Item21Firstlienmortgages(Notindomesticoffices)
Report all closed-end loans secured by first liens on 1 to 4 family residential properties, not
held in domestic offices.
Item22Second/juniorlienmortgages(Notindomesticoffices)
26

Report all loans secured by second/junior (i.e., other than first) liens on 1 to 4 family residential
properties, not held in domestic offices.
Item23Commercialrealestate(CRE)loans(Notindomesticoffices)
This item is a shaded cell and is derived from the sum of items 24, 25, and 26.
Item24Construction(Notindomesticoffices)
Report construction, land development, and other land loans, as defined in the Call Report
Schedule RC-C, items 1(a)(1) and 1(a)(2), not held in domestic offices.
Item25Multifamily(Notindomesticoffices)
Report loans secured by multifamily (5 or more) residential properties, as defined in the Call
Report Schedule RC-C, item 1(d), not held in domestic offices.
Item26Nonfarm,nonresidential(Notindomesticoffices)
This item is a shaded cell and is derived from the sum of items 27 and 28.
Item27OwnerǦoccupied(Notindomesticoffices)
Report loans secured by owner-occupied nonfarm nonresidential properties, as defined in the
Call Report Schedule RC-C, item 1(e)(1), not held in domestic offices.
Item28NonǦownerǦoccupied(Notindomesticoffices)
Report nonfarm nonresidential real estate loans that are not secured by owner-occupied nonfarm
nonresidential properties, as defined in the Call Report Schedule RC-C, item 1(e)(2), not held in
domestic offices.
Item29Loanssecuredbyfarmland(Notindomesticoffices)
Report all loans secured by farmland, as defined in the Call Report Schedule RC-C, item 1(b), not
held in domestic offices.
Item30C&ILoans
This item is a shaded cell and is derived from the sum of items 31, 32, 33 and 34.
Item31C&IGraded
Report all graded C&I loans. Report only loans “graded” or “rated” using the reporting entity’s
commercial credit rating system, as it is defined in the reporting entity’s normal course of
business. This includes domestic and international business and corporate credit card or charge
card loans for which a commercially graded corporation is ultimately responsible for repayment
of credit losses incurred.
Item32SmallBusiness(Scored/DelinquencyManaged)
Report all "scored" or "delinquency managed" U.S. small business loans for which a
commercial internal risk rating is not used or that uses a different scale than other corporate
loans reported in the Call Report, Schedule RC-C, items 2.a, 2.b, 3, 4.a, 4.b, 7, 9.a, 9.b.1, 9.b.2,
and 10.b. Exclude corporate and small business credit card loans included in the Call Report,
Schedule RC-C, line 4.a.
27

Item33CorporateCard
Report loans extended under corporate credit cards. Report at the control account level or the
individual pay level (not at the sub-account level). Corporate cards include employer-sponsored
credit cards for use by a company's employees. Exclude corporate card loans included in Item 31
(C&I Graded Loans).
Item34BusinessCard
Report loans extended under business credit cards. Business cards include small business credit
card accounts where the loan is underwritten with the sole proprietor or primary business
owner as applicant. Report at the control account level or the individual pay level.
Item35CreditCards
This item is a shaded cell and is derived from the sum of items 36 and 37.
Item36ChargeCards
Report loans extended under consumer general purpose or private label credit cards that have
terms and conditions associated with a charge card. Instead of having a stated interest rate,
charge cards have an annual fee and an interchange fee. Also customers must pay off the loan
within the billing cycle, which is typically one month. General purpose charge cards are credit
cards that can be used at a wide variety of merchants, including any who accept MasterCard,
Visa, American Express or Discover credit cards. Include affinity, co-brand cards in this
category, and student cards if applicable. Private label charge cards are credit cards, also known
as proprietary credit cards, tied to the retailer issuing the card and can only be used in that
retailer's stores. Include oil & gas cards in this loan type. If the charge card has a pay-over-time
feature, then report the entire balance in this item.
Item37BankCards
Report loans extended under consumer general purpose or private label credit cards that have
terms and conditions associated with a bank card. A bank card will have a stated interest rate
and a minimum payment amount due within the billing cycle. General purpose bank cards are
credit cards that can be used at a wide variety of merchants, including any who accept
MasterCard, Visa, American Express or Discover credit cards. Include affinity, co-brand cards in
this category, and student cards if applicable. Private label bank cards are credit cards, also
known as proprietary credit cards, tied to the retailer issuing the card and can only be used in
that retailer's stores. Include oil & gas cards in this loan type.
Item38OtherConsumer
This item is a shaded cell and is derived from the sum of items 39, 40, 41 and 42.
Item39AutoLoans
Report all auto loans, as defined in the Call Report Schedule RC-C, item 6(c).
Item40StudentLoans
Report all student loans.
Item41Other(consumer)loansbackedbysecurities(nonǦpurposelending)
Report other consumer loans that are backed by securities (i.e., non-purpose lending).
28

Item42Other(consumer)
Report all other consumer loans not reported in items 39, 40 or 41.
Item43OtherLoans
This item is a shaded cell and is derived from the sum of items 44, 45, 46, 47 and 48.
Item44LoanstoForeignGovernments
Report all loans to foreign governments, as defined in the Call Report Schedule RC-C, item 7.
Exclude loans to foreign governments included in item 32 (Small Business Loans).
Item45AgriculturalLoans
Report all agricultural loans, as defined in the Call Report Schedule RC-C, item 3.
Exclude agricultural loans included in item 32 (Small Business Loans).
Item46LoansforPurchasingorCarryingSecurities(securedorunsecured)
Report all loans for purchasing or carrying securities (secured or unsecured), as defined in the
Call Report Schedule RC-C, item 9.b.(1). Exclude loans for purchasing or carrying securities
included in item 32 (Small Business Loans).
Item47LoanstoDepositoriesandOtherFinancialInstitutions
Report all loans to depositories and other financial Institutions (secured or unsecured), as
defined in the Call Report Schedule RC-C, items 2.a, 2.b, and 9.a. Exclude loans to depositories
and other financial institutions included in item 32 (Small Business Loans).
Item48AllOtherLoansandLeases
This item is a shaded cell and is derived from the sum of items 49 and 50.
Item49AllOtherLoans(excludeconsumerloans)
Report all other loans (excluding consumer loans), as defined in the Call Report Schedule RC-C,
item 9.b.(2). Exclude all other loans included in item 32 (Small Business Loans).
Item50AllOtherLeases
Report all other leases (excluding consumer leases), as defined in the Call Report Schedule RC-C,
item 10.b. Exclude all other leases included in item 32 (Small Business Loans).
Item51TotalLoansandLeases
Report the sum of items 6, 20, 30, 35, 38 and 43.
LoansHFIatAmortizedCost
Item52Realestateloans(indomesticoffices)
This item is a shaded cell and is derived from the sum of items 53, 56, 59 and 65.
Item53Firstlienmortgages(includingHELOANS)
This item is a shaded cell and is derived from the sum of items 54 and 55.
Item54Firstlienmortgages
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Report loans held for investment accounted for at amortized cost on all closed-end loans secured
by first liens on 1 to 4 family residential properties, excluding closed-end first lien home equity
loans (reported in item 53).
Item55Firstlienhomeequityloans(HELOANS)
Report loans held for investment accounted for at amortized cost on all closed-end first lien
home equity loans.
Item56Second/juniorlienmortgages
This item is a shaded cell and is derived from the sum of items 57 and 58.
Item57ClosedǦendjuniorloans
Report loans held for investment accounted for at amortized cost on all closed-end loans secured
by junior (i.e., other than first) liens on 1 to 4 family residential properties.
Item58Homeequitylinesofcredit(HELOCS)
Report loans held for investment accounted for at amortized cost on the amount outstanding
under revolving, open-end lines of credit secured by 1 to 4 family residential properties.
Item59Commercialrealestate(CRE)loans
This item is a shaded cell and is derived from the sum of items 60, 61, and 62.
Item60Construction
Report loans held for investment accounted for at amortized cost on construction, land
development, and other land loans, as defined in the Call Report Schedule RC-C, items 1(a)(1)
and 1(a)(2).
Item61Multifamily
Report loans held for investment accounted for at amortized cost on loans secured by multifamily
(5 or more) residential properties, as defined in the Call Report Schedule RC-C, item 1(d).
Item62Nonfarm,nonresidential
This item is a shaded cell and is derived from the sum of items 61 and 62.
Item63OwnerǦoccupied
Report loans held for investment accounted for at amortized cost on loans secured by
owner- occupied nonfarm nonresidential properties, as defined in the Call Report Schedule
RC-C, item 1(e)(1).
Item64NonǦownerǦoccupied
Report loans held for investment accounted for at amortized cost on nonfarm nonresidential
real estate loans that are not secured by owner-occupied nonfarm nonresidential properties, as
defined in the Call Report Schedule RC-C, item 1(e)(2).
Item65Loanssecuredbyfarmland
Report loans held for investment accounted for at amortized cost on all loans secured by
farmland, as defined in the Call Report Schedule RC-C, item 1(b).
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Item66Realestateloans(Notindomesticoffices)
This item is a shaded cell and is derived from the sum of items 67, 68, 69 and 75.
Item67Firstlienmortgages(Notindomesticoffices)
Report loans held for investment accounted for at amortized cost on all closed-end loans secured
by first liens on 1 to 4 family residential properties, not held in domestic offices.
Item68Second/juniorlienmortgages(Notindomesticoffices)
Report loans held for investment accounted for at amortized cost on all loans secured
by second/junior (i.e., other than first) liens on 1 to 4 family residential properties, not
held in domestic offices.
Item69Commercialrealestate(CRE)loans(Notindomesticoffices)
This item is a shaded cell and is derived from the sum of items 70, 71, and 72.
Item70Construction(Notindomesticoffices)
Report loans held for investment accounted for at amortized cost on construction, land
development, and other land loans, as defined in the Call Report Schedule RC-C, items 1(a)(1)
and 1(a)(2), not held in domestic offices.
Item71Multifamily(Notindomesticoffices)
Report loans held for investment accounted for at amortized cost on loans secured by
multifamily (5 or more) residential properties, as defined in the Call Report Schedule RC-C, item
1(d), not held in domestic offices.
Item72Nonfarm,nonresidential(Notindomesticoffices)
This item is a shaded cell and is derived from the sum of items 73 and 74.
Item73OwnerǦoccupied(Notindomesticoffices)
Report loans held for investment accounted for at amortized cost on loans secured by
owner- occupied nonfarm nonresidential properties, as defined in the Call Report Schedule
RC-C, item 1(e)(1), not held in domestic offices.
Item74NonǦownerǦoccupied(Notindomesticoffices)
Report loans held for investment accounted for at amortized cost on nonfarm nonresidential
real estate loans that are not secured by owner-occupied nonfarm nonresidential properties, as
defined in the Call Report Schedule RC-C, item 1(e)(2), not held in domestic offices.
Item75Loanssecuredbyfarmland(Notindomesticoffices)
Report loans held for investment accounted for at amortized cost on all loans secured by
farmland, as defined in the Call Report Schedule RC-C, item 1(b), not held in domestic offices.
Item76C&ILoans
This item is a shaded cell and is derived from the sum of items 77, 78 and 79.
Item77C&IGraded
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Report loans held for investment accounted for at amortized cost on all graded C&I loans. Report
only loans “graded” or “rated” using the reporting entity’s commercial credit rating system, as it
is defined in the reporting entity’s normal course of business. This includes domestic and
international business and corporate credit card or charge card loans for which a commercially
graded corporation is ultimately responsible for repayment of credit losses incurred.
Item78SmallBusiness(Scored/DelinquencyManaged)
Report loans held for investment accounted for at amortized cost on small business loans.
Report all "scored" or "delinquency managed" U.S. small business loans for which a commercial
internal risk rating is not used or that uses a different scale than other corporate loans reported
in the Call Report, Schedule RC-C, items 2.a, 2.b, 3, 4.a, 4.b, 7, 9.a, 9.b.1, 9.b.2, and 10.b. Exclude
corporate and small business credit card loans included in the Call Report, Schedule RC-C, line
4.a.
Item79BusinessandCorporateCard
Report loans held for investment accounted for at amortized cost on loans extended under
business and corporate credit cards. Business cards include small business credit card accounts
where the loan is underwritten with the sole proprietor or primary business owner as applicant.
Report at the control account level or the individual pay level (not at the sub-account level).
Corporate cards include employer-sponsored credit cards for use by a company's employees.
Exclude corporate card or charge card loans included in item 77 (C&I Graded Loans).
Item80CreditCards
Report loans held for investment accounted for at amortized cost on loans extended under
consumer general purpose or private label credit cards. General purpose credit cards are credit
cards that can be used at a wide variety of merchants, including any who accept MasterCard,
Visa, American Express or Discover credit cards. Include affinity, co-brand cards in this
category, and student cards if applicable. Private label credit cards are credit cards, also known
as proprietary credit cards, tied to the retailer issuing the card and can only be used in that
retailer's stores. Include oil & gas cards in this loan type.
Item81OtherConsumer
This item is a shaded cell and is derived from the sum of items 82, 83, 84 and 85.
Item82AutoLoans
Report loans held for investment accounted for at amortized cost on auto loans, as defined in
the Call Report Schedule RC-C, item 6(c).
Item83StudentLoans
Report loans held for investment accounted for at amortized cost on student loans.
Item84Other(consumer)loansbackedbysecurities(nonǦpurposelending)
Report loans held for investment accounted for at amortized cost on other consumer loans that
are backed by securities (i.e., non-purpose lending).
Item85Other(consumer)
Report loans held for investment accounted for at amortized cost on all other consumer loans
32

not reported in items 82, 83 or 84.
Item86OtherLoansandLeases
This item is a shaded cell and is derived from the sum of items 87, 88, 89, 90 and 91.
Item87LoanstoForeignGovernments
Report loans held for investment accounted for at amortized cost on loans to foreign
governments, as defined in the Call Report Schedule RC-C, item 7. Exclude loans to foreign
governments included in item 78 (Small Business Loans).
Item88AgriculturalLoans
Report loans held for investment accounted for at amortized cost on agricultural loans, as defined
in the Call Report Schedule RC-C, item 3. Exclude loans included in item 78 (Small Business
Loans).
Item89LoansforPurchasingorCarryingSecurities(securedorunsecured)
Report loans held for investment accounted for at amortized cost on loans for purchasing
or carrying securities (secured or unsecured), as defined in the Call Report Schedule RC-C,
item 9.b.(1). Exclude loans for purchasing or carrying securities included in item 78 (Small
Business Loans).
Item90LoanstoDepositoriesandOtherFinancialInstitutions
Report loans held for investment accounted for at amortized cost on loans to depositories and
other financial Institutions (secured or unsecured), as defined in the Call Report Schedule RC-C,
items 2.a, 2.b, and 9.a. Exclude loans to depositories and other financial institutions included in
item 78 (Small Business Loans).
Item91AllOtherLoansandLeases
This item is a shaded cell and is derived from the sum of items 92 and 93.
Item92AllOtherLoans(excludeconsumerloans)
Report loans held for investment accounted for at amortized cost on all other loans (excluding
consumer loans), as defined in the Call Report Schedule RC-C, item 9.b.(2). Exclude all other
loans included in item 78 (Small Business Loans).
Item93AllOtherLeases
Report loans held for investment accounted for at amortized cost on all other leases (excluding
consumer leases), as defined in the Call Report Schedule RC-C, item 10.b. Exclude all other leases
included in item 78 (Small Business Loans).
Item94TotalLoansandLeases
Report the sum of items 52, 66, 76, 80, 81 and 86.
HFSLoansandLoansUnderFairValueOptions

Item95Realestateloans(indomesticoffices)
This item is a shaded cell and is derived from the sum of items 96, 97, 98 and 99.
33

Item96FirstLienMortgages
This item is a shaded cell and is derived as item 7 minus item 53.
Item97Second/JuniorLienMortgages
This item is a shaded cell and is derived as item 10 minus item 56.
Item98Commercialrealestate(CRE)loans
This item is a shaded cell and is derived as item 13 minus item 59.
Item99Loanssecuredbyfarmland
This item is a shaded cell and is derived as item 19 minus item 65.
Item100Realestateloans(notindomesticoffices)
This item is a shaded cell and is derived from the sum of items 101, 102 and 103.
Item101ResidentialMortgages(notindomesticoffices)
This item is a shaded cell and is derived as the sum of items 21 and 22 minus items 67 and 68.
Item102Commercialrealestate(CRE)loans(notindomesticoffices)
This item is a shaded cell and is derived as item 23 minus item 69.
Item103Loanssecuredbyfarmland(notindomesticoffices)
This item is a shaded cell and is derived as item 29 minus item 75.
Item104C&ILoans
This item is a shaded cell and is derived as item 30 minus item 76.
Item105CreditCards
This item is a shaded cell and is derived as item 35 minus item 80.
Item106OtherConsumer
This item is a shaded cell and is derived as item 38 minus item 81.
Item107AllOtherLoansandLeases
This item is a shaded cell and is derived as item 41 minus item 84.
Item108TotalLoansandLeasesHeldforSaleandLoansandLeasesAccountedfor
undertheFairValueOption
This item is a shaded cell and is derived from the sum of items 95, 100, 104, 105, 106 and 107.

Item109UnearnedIncomeonLoans
Report all unearned income on loans, as defined in the Call Report Schedule RC-C, item 11,
Column A.


34

Item110AllowanceforLoanandLeaseLosses8
This item is a shaded cell and is carried over from item 116a of the Income Statement
Worksheet.
Item111LoansandLeases(HeldforInvestmentandHeldforSale)NetofUnearned
IncomeandAllowanceforLoanandLeaseLosses9
This item is a shaded cell and is derived as item 51 minus items 109 and 110.
Trading

Item112TradingAssets
Report trading assets, as defined in the Call Report Schedule RC, item 5.


Intangibles

Item113Goodwill
Report goodwill, as defined in the Call Report Schedule RC-M - Memoranda, item 2.b.
Item114MortgageServicingRights
Report all mortgage servicing rights, as defined in the Call Report Schedule RC-M, item 2.a.
Item115NotApplicable
Item116AllOtherIdentifiableIntangibleAssets
Report all other intangible assets, as defined in the Call Report Schedule RC-M, item 2.c.
Item117TotalIntangibleAssets
This item is a shaded cell and is derived from the sum of items 113, 114, 115 and 116.
Other(Assets)

Item118Cashandcashequivalent
Report cash and cash equivalent, as defined in the Call Report Schedule RC, items 1.a. and 1.b.
Item119FederalFundsSold
Report federal funds sold in domestic offices, as defined in the Call Report Schedule RC, item 3.a.

Item120SecuritiesPurchasedunderAgreementstoResell10
Report securities purchased under agreements to resell, as defined in the Call Report Schedule
RC, item 3.b.
For institutions that have adopted ASU 2016-13, this item will represent the allowance for credit losses on
loans and leases.
9 For institutions that have adopted ASU 2016-13, this item will be net of unearned income and allowance for
credit losses on loans and leases.
10 Institutions that have adopted ASU 2016-13 should report item 120 net of any applicable allowance for
credit losses.
8

35

Item121PremisesandFixedAssets
Report all premises and fixed assets, as defined in the Call Report Schedule RC, item 6.
Item122OtherRealEstateOwned(OREO)
This item is a shaded cell and is derived from the sum of items 123, 124 and 125.
Item123Commercial
Report the net book value of all other real estate owned in the form of, or for which the
underlying real estate consists of, commercial real estate.
Item124Residential
Report the net book value of all other real estate owned in the form of, or for which the
underlying real estate consists of, residential real estate.
Item125Farmland
Report the net book value of all other real estate owned in the form of, or for which the
underlying real estate consists of, farmland.
Item126CollateralUnderlyingOperatingLeasesforWhichtheBankistheLessor
This item is a shaded cell and is derived from the sum of items 127 and 128.
Item127Autos
Report the carrying amount of automobiles rented to others under operating leases, net
of accumulated depreciation. The amount reported should only reflect collateral rented
under operating leases and should not include collateral subject to capital/financing type
leases.
Item128Other
Report the carrying amount of any equipment or other assets (other than automobiles) rented to
others under operating leases, net of accumulated depreciation. The amount reported should
only reflect collateral rented under operating leases and should not include collateral subject to
capital/financing type leases.
Item129Otherassets11
Report all other assets, as defined in the Call Report Schedule RC, sum of items 8, 9 and 11, minus
item 126 (above).
Item130TotalOther(Assets)
This item is a shaded cell and is derived from the sum of items 118-122, 126, and 129.
Item131TotalAssets
This item is a shaded cell and is derived from the sum of items 3, 111, 112, 117 and 130.

Institutions that have adopted ASU 2016-13 should report item 129 net of any applicable allowance for
credit losses.
11

36

Liabilities

Item132DepositsinDomesticOffices
Report all deposits in domestic offices, as defined in the Call Report Schedule RC, items 13.a.(1)
and 13.a.(2).
Item133DepositsinForeignOffices
Report all deposits in foreign offices, as defined in the Call Report Schedule RC, items 13.b.(1) and
13.b.(2).
Item134Deposits
This item is a shaded cell and derived from the sum of items 132 and 133.
Item135FederalFundsPurchasedandRepurchaseAgreements
Report all federal funds purchased and repurchase agreements, as defined in the Call Report
Schedule RC, items 14.a and 14.b.
Item136TradingLiabilities
Report all trading liabilities, as defined in the Call Report Schedule RC, item 15.
Item137OtherBorrowedMoney
Report other borrowed money, as defined in the Call Report Schedule RC, item 16.
Item138SubordinatedNotesandDebentures
Report subordinated notes and debentures, as defined in the Call Report Schedule RC, item 19.
Item139SubordinatedNotesPayabletoUnconsolidatedTrustsIssuingTruPSandTruPS
IssuedbyConsolidatedSpecialPurposeEntities
If applicable, report all subordinated notes payable to unconsolidated trusts issuing trust
preferred securities, and trust preferred securities issued by consolidated special purpose entities.
Item140Otherliabilities
Report other liabilities, as defined in the Call Report Schedule RC, item 20.
Item141Memo:AllowanceforoffǦbalancesheetcreditexposures
Report the allowance for off-balance sheet credit exposures, as defined in the Call Report
Schedule RC-G, item 3.
Item142TotalLiabilities
Report the sum of items 134 through 140.

EquityCapital

Item143PerpetualPreferredStockandRelatedSurplus
Report all perpetual preferred stock and related surplus, as defined in the Call Report Schedule
RC, item 23.
37

Item144CommonStock(ParValue)
Report the par value of common stock, as defined in the Call Report Schedule RC, item 24.
Item145Surplus(ExcludeAllSurplusRelatedtoPreferredStock)
Report surplus (excluding surplus related to preferred stock), as defined in the Call Report
Schedule RC, item 25.
Item146RetainedEarnings
Report all retained earnings, as defined in the Call Report Schedule RC, item 26.a.
Item147AccumulatedOtherComprehensiveIncome(AOCI)
Report accumulated other comprehensive income (AOCI), as defined in the Call Report Schedule
RC, item 26.b.
Item148OtherEquityCapitalComponents
Report other equity capital components, as defined in the Call Report Schedule RC, item 26.c.
Item149TotalBankEquityCapital
Report the sum of items 143 through 148.
Item150Noncontrolling(Minority)InterestsinConsolidatedSubsidiaries
Report all noncontrolling (minority) interests in consolidated subsidiaries, as defined in the
Call Report Schedule RC, item 27.b.
Item151TotalEquityCapital
Report the sum of items 149 and 150.
Item152UnusedCommercialLendingCommitmentsandLettersofCredit
Report all unused commercial lending commitments and letters of credit, as defined in the
Call Report Schedule RC-L, items 1.c.(1), 1.c.(2), 1.e.(1), 1.e.(2), 1.e.(3), 2, 3, and 4.

3.StandardizedRWA
All banks are required to complete the “Standardized RWA” worksheet for all reporting quarters.
For reporting quarters starting January 1, 2018, advanced approaches banks must apply a 250
percent risk-weight to mortgage servicing assets (MSAs), deferred tax assets arising from
temporary differences that could not be realized through net operating loss carrybacks, and
significant investments in the capital of unconsolidated financial institutions in the form of
common stock that are not deducted from capital. For all reporting quarters, a non-advanced
approaches bank must apply a 100 percent risk weight to any amounts of MSAs, deferred tax
assets arising from temporary differences that could not be realized through net operating loss
carrybacks, and significant investments in the capital of unconsolidated financial institutions in
the form of common stock that are not deducted from capital, and continue to apply the 2017 risk
weights under the capital rules to amounts of non-significant investments in the capital of
unconsolidated financial institutions and significant investments in the capital of unconsolidated
financial institution not in the form of common stock that are not deducted from capital.
38

Banks that are subject to market risk capital requirements at the as of date are required to
complete the market risk-weighted asset section within the worksheet. In addition, if a bank
projects to meet the trading activity threshold that would require it to be subject to the market
risk capital requirements during the forecast period, then the bank should complete the market
risk- weighted asset section within the worksheet.
BalanceSheetAssetCategories

Item1Cashandbalancesduefromdepositoryinstitutions
Report the total risk-weighted amount of cash and balances due from depository institutions.
This should be consistent with the RWA amount that is reported in the Call Report, RC-R Part II,
line item 1.
Item2aSecurities(excludingsecuritizations):HeldǦtoǦmaturity
Report the total risk-weighted amortized cost of HTM securities excluding those securities that
qualify as securitization exposures as defined in of the regulatory capital rules. This should be
consistent with the RWA amount that is reported in the Call Report, RC-R, Part II, line item 2a.
Item2bSecurities(excludingsecuritizations):AvailableǦforǦsaleandequitysecuritieswith
readilydeterminablefairvaluesnotheldfortrading
Report the total risk-weighted fair value of AFS securities, excluding those securities that qualify
as securitization exposures as defined in §.2 of the regulatory capital rules. This should be
consistent with the RWA amount that is reported in the Call Report, RC-R, Part II, line item 2b.
If a banking organization cannot or does not make the AOCI opt-out election, it will risk weight the
carrying value of its AFS debt securities, as defined in the regulatory rules (e.g., the value of the
asset on the balance sheet determined in accordance with GAAP) and adjusted carrying value of
its AFS equity securities (applicable only to equity exposures and is defined in the regulatory
capital rules).
On the other hand, if a banking organization selected the AOCI opt-out election, then for debt
securities, the banking organization will risk weight the carrying value of its AFS debt securities
less net unrealized gains, or add back net unrealized losses. For equity securities, the banking
organization will risk weight the adjusted carrying value. This means that it will risk weight its
carrying value on the security, which includes any unrealized gains reflected in the value of the
security less any unrealized gains that are excluded from regulatory capital, this includes up to 45
percent of pretax unrealized gains on AFS equity exposures as well as on AFS preferred stock
classified as an equity security under GAAP.
Item3Federalfundssold
Report the total risk-weighted amount of federal funds sold.
LoansandLeasesHeldforSale
Item4aResidentialmortgageexposures
Report the total risk-weighted portion of the carrying value of loans and leases HFS composed
of items related to residential mortgage exposures. This should be consistent with the RWA
amount that is reported in the Call Report, RC-R, Part II, line item 4a.
39

Item4bHighVolatilityCommercialRealEstate
Report the total risk-weighted portion of the carrying value of loans and leases HFS related to
high volatility commercial real estate exposures (HVCRE), as defined in the regulatory capital
rules, including HVCRE exposures that are 90 days or more past due or on non-accrual status.
This should be consistent with the RWA amount that is reported in the Call Report, RC-R, Part II,
line item 4b.
Item4cExposuresPastDue90DaysorMoreoronNonaccrual
Report the total risk-weighted portion of the carrying value of loans and leases HFS that are 90
days or more past due or on non-accrual status according to the requirements set forth in §.32(k)
of the regulatory capital rules. Do not include exposures to sovereigns or residential real estate,
as described in §.32(a) and §.32(g) respectively, that are past due or on non-accrual status. Also,
do not include HVCRE exposures that are past due or on non-accrual status. This should be
consistent with the RWA amount that is reported in the Call Report, RC-R, Part II, line item 4c.
Item4dAllotherexposures
Report the total risk-weighted portion of the carrying value of loans and leases held for sale
(HFS) that are not reported in items 4a through 4c. This should be consistent with the RWA
amount that is reported in the Call Report, RC-R, Part II, line item 4d.
LoansandLeasesNetofUnearnedIncome

Item5aResidentialmortgageexposures
Report the total risk-weighted portion of the amount of loans and leases, net of unearned income,
composed of items related to residential mortgage exposures, including the carrying value of the
guaranteed portion of FHA and VA mortgage loans, loans secured by 1 to 4 family residential
properties and by multifamily residential properties, as well as loans that meet the definition of
statutory multifamily mortgage according to the regulatory capital rules. This should be consistent
with the RWA amount that is reported in the Call Report, RC-R, Part II, line item 5a.
Item5bHighVolatilityCommercialRealEstate(HVCRE)Exposures
Report the total risk-weighted portion of the amount of loans and leases, net of unearned income
that are related to HVCRE, including HVCRE exposures that are 90 days or more past due or on
non- accrual status. This should be consistent with the RWA amount that is reported in the Call
Report, RC-R, Part II, line item 5b.
Item5cExposuresPastDue90DaysorMoreoronNonaccrual
Report the total risk-weighted portion of the amount of loans and leases, net of unearned
income, that are 90 days or more past due or on non-accrual status according to the
requirements set forth in the regulatory capital rules. Do not include exposures to sovereigns or
residential real estate as described in §.32(a) and §.32(g) respectively, that are past due or on
non-accrual status. Also, do not include HVCRE exposures that are past due or on non-accrual
status. This should be consistent with the RWA amount that is reported in the Call Report, RCR, Part II, line item 5c.
Item5dAllotherexposures
Report the total risk-weighted portion of the amount of loans and leases, net of unearned income,
40

that is not reported in items 5a through 5c. This should be consistent with the RWA amount
that is reported in the Call Report, RC-R, Part II, line item 5d.
Item6Tradingassets(excludingsecuritizationsthatreceivestandardizedcharges)
If the Bank is subject to the market risk capital rules, report the total risk-weighted fair value of
trading assets that do not meet the definition of a covered position per the market risk capital
rules, excluding those trading assets that do not meet the definition of a covered position per the
market risk capital that are securitization exposures as defined in §.2 of the regulatory capital
rules.
If the Bank is not subject to the market risk capital rules, report the total risk-weighted fair value of
trading assets, excluding those trading assets that are securitization exposures as defined in §.2 of
the regulatory capital rules. This should be consistent with the RWA amount that is reported in the
Call Report, RC-R, Part II, line item 7.
Item7aAllotherassets
Report the risk-weighted asset amount consistent with the definition of the Call Report, RC-R,
Part II, line item 8.
Item7bSeparateaccountbankǦownedlifeinsurance
Report the risk-weighted asset amount consistent with the definition of the Call Report, RC-R, Part
II, line item 8a.
Item7cDefaultfundcontributionstocentralcounterparties
Report the risk-weighted asset amount consistent with the definition of the Call Report, RC-R, Part
II, line item 8b.
SecuritizationExposures:OnǦBalanceSheet

Item8aHeldǦtoǦmaturity
Report the total risk-weighted portion of amortized cost of HTM securities that are securitization
exposures. This should be consistent with the RWA amount that is reported in the Call Report,
RC-R, Part II, line item 9a.
Item8bAvailableǦforǦsale
Report the total risk-weighted portion of the fair value of AFS securities that are securitization
exposures. This should be consistent with the RWA amount that is reported in the Call Report,
RC-R, Part II, line item 9b.
Item8cTradingassetsthatreceivestandardizedcharges
If the Bank is subject to the market risk capital rules, report the total risk-weighted fair value of
the portion of trading assets that are securitization exposures that do not meet the definition of a
covered position per the market risk capital rules. If the Bank is not subject to the market risk
capital rules, report the total risk-weighted fair value of trading assets that are securitization
exposures. This should be consistent with the RWA amount that is reported in the Call Report, RCR, Part II, line item 9c.
41

Item8dAllotheronǦbalancesheetsecuritizationexposures
Report the total risk-weighted amount of any qualifying on-balance assets included in Schedule RC
that qualify as securitization exposures as defined in §.2 of the regulatory capital rules and are not
currently covered in 8a, 8b, or 8c. This should be consistent with the RWA amount that is reported
in the Call Report, RC-R, Part II, line item 9d.
Item9OffǦbalancesheetsecuritizationexposure
Report the risk-weighted amount of all derivatives and off-balance sheet items reported included
in Schedule RC-L or Schedule RC-S that qualify as securitization exposures as defined in §.2 of the
regulatory capital rules. This should be consistent with the RWA amount that is reported in the
Call Report, RC-R, Part II, line item 10.
Item10RWAforBalanceSheetAssetCategoriesTotalAssets
This item is a shaded cell (derived calculation) and equals the sum of items 1 through 8d. This
should be consistent with the RWA amount that is reported in the Call Report, RC-R, Part II, line
item 11.

DerivativesandOffǦBalanceSheetItems(ExcludingSecuritizationExposures)
Item11Financialstandbylettersofcredit
Report the total risk-weighted amount of all financial standby letters of credit that do not meet
the definition of a securitization exposure as described in the regulatory capital rules. This
should be consistent with the RWA amount that is reported in the Call Report, RC-R, Part II,
line item 12.
Item12Performancestandbylettersofcreditandtransactionrelatedcontingentitems
Report the total risk-weighted amount of transaction related contingent items, which includes
the face amount of performance standby letters of credit and any other transaction related
contingent items that do not meet the definition of a securitization exposure as described in
the regulatory capital rules. This should be consistent with the RWA amount that do not meet
the definition of a securitization exposure as described is reported in the regulatory capital
rules, Call Report, RC-R, Part II, line item 13.
Item13Commercialandsimilarlettersofcredit
Report the total risk-weighted amounts of commercial and similar letters of credit, including selfliquidating, trade-related contingent items that arise from the movement of goods, with an original
maturity of less than one year that do not meet the definition of a securitization exposure as
described in the regulatory capital rules. This should be consistent with the RWA amount that is
reported in the Call Report, RC-R, Part II, line item 14.
Item14Retainedrecourseonsmallbusinessobligationssoldwithrecourse
Report the total risk-weighted amount of retained recourse on small business obligations.
Under Section 208 of the Riegle Community Development and Regulatory Improvement Act of
1994, a "qualifying institution" that transfers small business loans and leases on personal
property (small business obligations) with recourse in a transaction that qualifies as a sale
under GAAP must maintain risk-based capital only against the amount of recourse retained,
provided the institution establishes a recourse liability account that is sufficient under GAAP.
42

Only loans and leases to businesses that meet the criteria for a small business concern
established by the Small Business Administration under Section 3(c) of the Small Business Act
(12 U.S.C. 631) are eligible for this favorable risk-based capital treatment. This should be
consistent with the RWA amount that is reported in the Call Report, RC-R, Part II, line item 15.
In general, a "qualifying institution" is one that is well capitalized without regard to the Section
208 provisions. If a bank ceases to be a qualifying institution or exceeds the retained recourse
limit set forth in banking agency regulations implementing Section 208, all new transfers of
small business obligations with recourse would not be treated as sales. However, the reporting
and risk-based capital treatment described above will continue to apply to any transfers of
small business obligations with recourse that were consummated during the time the bank
was a "qualifying institution" and did not exceed the limit.
Item15RepoǦstyletransactions
Report the total risk-weighted amount of repo-style transactions, which is composed of the sum
of the amount of securities lent, the amount of securities borrowed, and the amount of securities
sold under agreements to repurchase that do not meet the definition of a securitization
exposure as described in the regulatory capital rules. This should be consistent with the RWA
amount that is reported in the Call Report, RC-R, Part II, line item 16.
Item16AllotheroffǦbalancesheetliabilities
Report the total risk-weighted amount of all other off-balance sheet liabilities that are covered
by the regulatory capital rules as well as the amount of those credit derivatives that are covered
by the regulatory capital rules, but do not meet the definition of a securitization exposure as
described in the regulatory capital rules, and have not been included in any of the preceding
items in the Derivatives and Off-Balance Sheet Items section. This should be consistent with the
RWA amount that is reported in the Call Report, RC-R, Part II, line item 17.
Item17aUnusedcommitments:Originalmaturityofoneyearorless,excludingABCP
(assetǦbackedcommercialpaper)Conduits
Report the total risk-weighted amount of the unused portion of an eligible liquidity facility with
an original maturity of one year or less, excluding ABCP facilities that do not meet the definition
of a securitization exposure as described in the regulatory capital rules. Note that “original
maturity” is defined as the length of time between the date a commitment is issued and the date
of maturity, or the earliest date on which the banking organization: (1) is scheduled to, and as a
normal practice actually does, review the facility to determine whether or not it should be
extended and; (2) can unconditionally cancel the commitment. This should be consistent with
the RWA amount that is reported in the Call Report, RC-R, Part II, line item 18a.
Item17bUnusedcommitments:OriginalmaturityofoneyearorlesstoABCP
Report the total risk-weighted amount of the unused portion of an eligible liquidity facility with
an original maturity of one year or less to ABCP facilities that do not meet the definition of a
securitization exposure as described in the regulatory capital rules. Under the regulatory capital
rules, the unused portion of commitments (facilities) which are unconditionally cancelable
(without cause) at any time by the banking organization have a zero percent conversion factor.
The unused portion of such commitments should be excluded from this item.
Item17cUnusedcommitments:Originalmaturityexceedingoneyear
43

Report the total risk-weighted amount of the unused portion of the eligible liquidity facility with
an original maturity exceeding one year and are subject to the risk-based capital rules and that
do not meet the definition of a securitization exposure as described in the regulatory capital
rules. Under the regulatory capital rules, the unused portion of commitments (facilities) which
are unconditionally cancelable (without cause) at any time by the banking organization have a
zero percent conversion factor. The unused portion of such commitments should be excluded
from this item. This should be consistent with the RWA amount that is reported in the Call
Report, RC-R, Part II, line item 18b.

Item18Unconditionallycancelablecommitment
Report the total risk-weighted amount unconditionally cancelable commitments that are subject
to the regulatory capital rules. The unused portion of commitments (facilities) that are
unconditionally cancelable (without cause) at any time by the banking organization have a zero
percent conversion factor. The unused portion of such commitments should be reported in this
item. This should be consistent with the RWA amount that is reported in the Call Report, RC-R,
Part II, line item 19.
Item19OverǦtheǦcounterderivatives
Report the credit equivalent amount of over-the-counter derivative contracts covered by the
regulatory capital rules. Include over-the-counter credit derivative contracts held for trading
purposes and subject to the market risk capital rules. Do not include centrally cleared derivative
contracts. The credit equivalent amount of an over-the-counter derivative contract is the sum of
its current credit exposure plus the potential future exposure over the remaining life of the
derivative contract (regardless of its current credit exposure, if any). The current credit exposure
of a derivative contract is (1) the fair value of the contract when that fair value is positive and (2)
zero when the fair value of the contract is negative or zero. The potential future credit exposure of
a contract, which is based on the type of contract and the contract's remaining maturity, is
determined by multiplying the notional principal amount of the contract by the appropriate credit
conversion factor from the Instructions to the Consolidated Reports of Condition and Income,
Schedule RC-R, item 54. This should be consistent with the RWA amount that is reported in the
Call Report, RC-R, Part II, line item 20.
Item20Centrallyclearedderivatives
Report the credit equivalent amount of centrally cleared derivative contracts covered by the
regulatory capital rules. Include centrally cleared credit derivative contracts held for trading
purposes and subject to the market risk capital rules. Do not include over-the-counter derivative
contracts. Do not include centrally cleared derivative contracts that meet the definition of a
securitization exposure as described in the regulatory capital rules. The credit equivalent amount
of a centrally cleared derivative contract is the sum of its current credit exposure; plus the
potential future exposure over the remaining life of the derivative contract; plus the fair value of
collateral posted by the clearing member client bank and held by the central counterparty or a
clearing member in a manner that is not bankruptcy remote.
The current credit exposure of a derivative contract is (1) the fair value of the contract when
that fair value is positive and (2) zero when the fair value of the contract is negative or zero. The
potential future credit exposure of a contract, which is based on the type of contract and the
contract's remaining maturity, is determined by multiplying the notional principal amount of
44

the contract by the appropriate credit conversion factor from the Instructions to the
Consolidated Reports of Condition and Income, Schedule RC-R, item 54. This should be
consistent with the RWA amount that is reported in the Call Report, RC-R, Part II, line item 21.
Item21Unsettledtransactions(failedtrades)
This should be consistent with the risk-weighted asset amount that is reported in the Call Report,
Schedule RC-R, Part II, line item 22.
Item22RWAforAssets,DerivativesandOffǦBalanceǦSheetAssetCategories
This item is a shaded cell and is derived from the sum of items 9 through 21.
Item23RWAforpurposesofcalculatingtheallowanceforloanandleaselosses(ALLL)
1.25percentthreshold
For this item, follow the instructions of the Call Report, Schedule RC-R, Part II, line 26.
MarketRisk
Items 24 through 40 are applicable only to banks that are subject to the market risk capital rule. If
a bank does not have a particular portfolio or no trading book at all, risk-weighted assets should
be reported as 0.
Item24ValueǦatǦrisk(VaR)Ǧbasedcapitalrequirement
Report this item consistent with the definition of FFIEC 102, line item 4.
Item25StressedVaRǦbasedcapitalrequirement
Report this item consistent with the definition of FFIEC 102, line item 7.
SpecificRiskAddǦOn
Item26DebtPositions
Report this item consistent with the definition of FFIEC 102, line item 8.
Item27EquityPositions
Report this item consistent with the definition of FFIEC 102, line item 9.
Item28CapitalrequirementsforsecuritizationpositionsusingtheSimplified
SupervisoryFormulaApproach(SSFA)orapplyingaspecificriskǦweightingfactorof
1250percent
Report this item consistent with the definition of FFIEC 102, line item 10.
Item29StandardizedmeasureofspecificriskaddǦons(sumofitems26,27,and28)
This item is the derived sum of line item 26, 27, and 28. This item is consistent with the definition
of FFIEC 102, line item 14.
Item30Incrementalriskchargerequirement
Report this item consistent with the definition of FFIEC 102, line item 18. Thisitemisnot
applicabletoaninstitutionthatdoesnotcalculateamodeledmeasureofincrementalrisk.
45

Item31Modeledcomprehensiveriskmeasure
Report this item consistent with the definition of FFIEC 102, line item 19.
Item32StandardizedmeasureofspecificriskaddǦonsfornetlongcorrelation
tradingpositions
This item should be consistent with the definition of FFIEC 102, line item 26.
Item33StandardizedmeasureofspecificriskaddǦonsfornetshortcorrelation
tradingpositions
Report this item consistent with the definition of FFIEC 102, line item 34.
Item34StandardizedmeasureofspecificriskaddǦons(greaterofitem32or33)
This item is derived as the greater of line item 32 or 33.
Item35Surchargeformodeledcorrelationtradingpositions(item34multipliedby0.08)
This item is derived as the product of line item 34 multiplied by 0.08. This item should be
consistent with the definition of FFIEC 102, line item 37.
Item36Comprehensiveriskcapitalmeasurerequirement
Report the risk-weighted amount consistent with the definition for FFIEC 102 line item 42. Only
if a Bank has received supervisory approval of its comprehensive risk model effectiveness,
report the risk-weighted asset amount consistent with the definition for FFIEC 102 line item 48.
Deminimispositionsandotheradjustments
Item37Capitalrequirementforalldeminimisexposures
Report this item consistent with the definition of FFIEC 102, line item 52.
Item38Additionalcapitalrequirement
Report this item consistent with the definition of FFIEC 102, line item 53.
Item39Sumofitem37and38
This item is derived as sum of item 37 and item 38. Report this item consistent with the
definition of FFIEC 102, Line Item 54.
Item40StandardizedmarketriskǦweightedassets:Sumofitems24,25,29,30(if
applicable),36(ifapplicable),and39
This item is derived as the sum of items 24, 25, 29, 30 (if applicable), 36 (if applicable), and 39.
Item41RiskǦweightedassetsbeforedeductionsforexcessallowanceofloanandlease
lossesandallocatedrisktransferriskreserve
This item is a shaded cell and is derived from the sum of items 22 and 40.
Item42Less:Excessallowanceforloanandleaselosses
Report the amount, if any, by which the banking organization’s allowance for loan and lease losses
exceeds 1.25% of the banking organization’s gross risk-weighted assets.
Item43Less:Allocatedtransferriskreserve
46

Report the entire amount of any allocated transfer risk reserve (ATRR) the reporting banking
organization is required to establish and maintain as specified in Section 905(a) of the
International Lending Supervision Act of 1983, in the agency regulations implementing the Act
(Subpart D of Federal Reserve Regulation K, Part 347 of the FDIC's Rules and Regulations, and 12
CFR Part 28, Subpart C (OCC)), and in any guidelines, letters, or instructions issued by the
agencies. The entire amount of the ATRR equals the ATRR related to loans and leases held for
investment (which is reported in Schedule RI-B, part II, Memorandum item 1) plus the ATRR for
assets other than loans and leases held for investment.
Item44TotalriskǦweightedassets
This item is a shaded cell and is derived from item 41 minus the sum of items 42 and 43.
MemorandumItemsǦDerivatives
Item45Currentcreditexposureacrossallderivativecontractscoveredbytheregulatory
capitalrules
Report the amount consistent with the definition from the Call Report, Schedule RC-R, Part II,
Memorandum Item 1.
Report the total current credit exposure amount for all interest rate, foreign exchange rate and
gold, credit (investment grade reference assets), credit (non-investment grade reference assets),
equity, precious metals (except gold), and other derivative contracts covered by the regulatory
capital rules after considering applicable legally enforceable bilateral netting agreements. Banking
organizations that are subject to Subpart F of the regulatory capital rules should exclude all
covered positions subject to these guidelines, except for foreign exchange derivatives that are
outside of the trading account. Foreign exchange derivatives that are outside of the trading
account and all over-the- counter (OTC) derivatives continue to have a counterparty credit risk
capital charge and, therefore, a current credit exposure amount for these derivatives should be
reported in this item.
Item46NotionalprincipalamountsofoverǦtheǦcounterderivativecontracts
Report in the appropriate sub-item and column the notional amount or par value of all OTC
derivative contracts, including credit derivatives that are subject to the regulatory capital rules.
Such contracts include swaps, forwards, and purchased options. Report notional amounts and
par values in the column corresponding to the contract’s remaining term to maturity from the
report date. This item is a shaded cell and is derived from the sum of lines 47a through 47g.
Item47aInterestrate
Report the remaining maturities of interest rate contracts that are subject to regulatory capital
rules.
Item47bForeignexchangerateandgold
Report the remaining maturities of foreign exchange contracts and the remaining maturities of
gold contracts that are subject to the regulatory capital rules.
Item47cCredit(investmentgradereferenceasset)
47

Report the remaining maturities of those credit derivative contracts where the reference
entity meets the definition of investment grade as described in the regulatory capital rule.
Item47dCredit(nonǦinvestmentgradereferenceasset)
Report the remaining maturities of those credit derivative contracts where the reference entity
does not meet the definition of investment grade as described in the regulatory capital rule.
Item47eEquity
Report the remaining maturities of equity derivative contracts that are subject to the
regulatory capital rules.
Item47fPreciousmetals(exceptgold)
Report the remaining maturities of other precious metals contracts that are subject to the
regulatory capital rules. Report all silver, platinum, and palladium contracts.
Item47gOther
Report the remaining maturities of other contracts that are subject to the regulatory capital
rules. For contracts with multiple exchanges of principal, notional amount is determined by
multiplying the contractual amount by the number of remaining payments (e.g., changes of
principal) in the derivative contract.
Item48Notionalprincipalamountsofcentrallyclearedderivativecontracts
Report in the appropriate sub-item and column the notional amount or par value of all centrally
cleared derivative contracts, including credit derivatives that are subject to the regulatory capital
rules. Such contracts include swaps, forwards, and purchased options. This item is a shaded cell
and is derived from the sum of lines 49a through 49g.
Item49aInterestrate
Report the remaining maturities of interest rate contracts that are subject to regulatory capital
rules.
Item49bForeignexchangerateandgold
Report the remaining maturities of foreign exchange contracts and the remaining maturities of
gold contracts that are subject to the regulatory capital rules.
Item49cCredit(investmentǦgradereferenceasset)
Report the remaining maturities of those credit derivative contracts where the reference
entity meets the definition of investment grade as described in §.2 of the regulatory capital
rule.
Item49dCredit(nonǦinvestmentgradereferenceasset)
Report the remaining maturities of those credit derivative contracts where the reference entity
does not meet the definition of investment grade as described in §.2 of the regulatory capital rule.
Item49eEquity
Report the remaining maturities of equity derivative contracts that are subject to the
regulatory capital rules.
48

Item49fPreciousmetals(exceptgold)
Report the remaining maturities of other precious metals contracts that are subject to the
regulatory capital rules. Report all silver, platinum, and palladium contracts.
Item49gOther
Report the remaining maturities of other contracts that are subject to the regulatory capital
rules. For contracts with multiple exchanges of principal, notional amount is determined by
multiplying the contractual amount by the number of remaining payments (e.g., changes of
principal) in the derivative contract.


4.Capital
The Capital worksheet collects projections of the main drivers of equity capital and the key
components of the regulatory capital schedule. MDRM codes are provided in the ‘Notes’ column for
many of the line items.
Banks must reflect the impact of the global market shock on items subject to adjustment or
deduction in capital. If a bank adjusts its projection of an item to reflect the impact of the global
market shock, it must also report an adjusted starting value that reflects the global market
shock.
All data collected in the Capital worksheet should be reported on a quarterly basis and not on a
year-to-date, cumulative basis. Note that item 118, Common shares outstanding, should be
reported in millions of shares.
Under the OCC’s stress test rules, a Bank’s calculations of pro forma regulatory capital ratios over
the planning horizon shall not include estimates using the advanced approaches. Accordingly, for
actual and projected items on the DFAST-14A capital sub-schedule, Banks should not use the
advanced approaches. For example, in line 34, “All other deductions from (additions to) common
equity tier 1 capital before threshold-based deductions,” an advanced approaches bank should
not include expected credit losses that exceed the eligible credit reserves.
Beginning with the 2020 stress test cycle, a bank that has adopted CECL may include its
provision for credit losses, which would include provisions calculated under ASU 2016-13,
instead of its provision for loan and lease losses, for all quarters. Additionally, any bank that opts
to phase in adverse effects of the current expected credit loss methodology on regulatory capital
must reflect that in that its projections.
The OCC’s stress test rules do not prescribe capital action assumptions for the
supervisory scenarios. This differs from the standardized set of capital action
assumptions for the supervisory stress tests that are specified in the Federal Reserve’s
rules. Banks should adjust capital actions across the supervisory and bank-specific
scenarios consistent with the bank’s internal capital policies and scenario conditions as
appropriate.
ScheduleRIǦA–ChangesinBankEquityCapital
Items1through17relatetoScheduleRIǦA,ChangesinBankEquityCapital

49

Item1TotalBankequitycapitalmostrecentlyreportedfortheendofpreviousquarter
Report total Bank equity capital most recently reported for the end of previous quarter, as defined
in the Call Report Schedule RI-A, item 1 (except Call Report Schedule RI-A, item 1, is reported for
the end of the previous calendar year).
Item2Effectofchangesinaccountingprinciplesandcorrectionsofmaterial
accountingerrors
Report the effect of changes in accounting principles and corrections of material accounting
errors, as defined in the Call Report Schedule RI-A, item 2.
Item3BalanceendofpreviousQUARTERasrestated
This item is derived as the sum of items 1 and 2, as defined in the Call Report Schedule RI-A, line
item 3.
Item4NetIncome(loss)attributabletoBank
Report net income (loss) attributable to the Bank, as defined in the Call Report Schedule RI-A,
item 4.
Item5Saleofperpetualpreferredstock,gross
Report the sale of perpetual preferred stock, as defined in the Call Report Schedule RI-A, item 5.
Item6Conversionorretirementofperpetualpreferredstock
Report the conversion or retirement of perpetual preferred stock, as defined in the Call
Report Schedule RI-A, item 5.
Item7Saleofcommonstock,gross
Report the sale of common stock, gross, as defined in the Call Report Schedule RI-A, item 5.
Item8Conversionorretirementofcommonstock
Report the conversion or retirement of common stock, as defined in the Call Report, Schedule RIA, item 5. Note: increases and decreases in additional paid in capital (APIC) attributable to the
amortization of employee stock compensation and any changes in APIC, or common stock as a
result of the actual issuance of common stock for the employee stock compensation should be
captured in this line item.
Item9Saleoftreasurystock
Report the sale of treasury stock (if applicable), as defined in the Call Report, Schedule RI-A, item
6.
Item10Purchaseoftreasurystock
Report the purchase of treasury stock (if applicable), as defined in the Call Report, Schedule RIA, item 6.
Item11Changesincidenttobusinesscombinations,net
Report the changes incident to business combinations, net, as defined in the Call Report, Schedule
RI- A, item 7.
50

Item12Cashdividendsdeclaredonpreferredstock
Report cash dividends declared on preferred stock, as defined in Call Report, Schedule RI-A, item
8. This item should be reported on a quarter to date basis.
Item13Cashdividendsdeclaredoncommonstock
Report cash dividends declared on common stock, as defined in the Call Report Schedule RI-A, item
9. This item should be reported on a quarter to date basis.
Item14Othercomprehensiveincome
Report other comprehensive income, as defined in the Call Report Schedule RI-A, item 10.
Item15ChangeintheoffsettingdebittotheliabilityforEmployeeStockOwnershipPlan
(ESOP)debtguaranteedbytheBank
If applicable to the Bank, report the change in the offsetting debit to the liability for Employee Stock
Ownership Plan (ESOP) debt guaranteed by the Bank, as defined in the Call Report, Schedule RI-A.
Item16Otheradjustmentstoequitycapital(notincludedabove)
Report other adjustments to equity capital, not included above, as defined in the Call Report,
Schedule RI-A. Report amounts separately and provide a text explanation of each type of
adjustment to equity capital included in this item in item Memoranda 1 (line 125) at the end of
this sub- schedule. Note: increases and decreases in APIC attributable to the amortization of
employee stock compensation and any changes in APIC, treasury or common stock as a result of
the actual issuance of common stock for the employee stock compensation should not be
captured in this line item, instead the impact should be captured in line items 7, 8, 9, and/or 10 as
appropriate.
Item17Totalbankequitycapitalendofcurrentperiod
This item is a shaded cell and is derived from the sum of items 3, 4, 5, 6, 7, 8, 9, 11, 14, 15 and 16,
less items 10, 12 and 13. Note that this line item should correspond to the definition in the Call
Report, Schedule RC, line item 27a.
RegulatoryCapitalperRegulatoryCapitalRule


AOCIOptǦOutElection
Item18AOCIoptǦoutelection
Banks that are not subject to Category I or II standards have a one-time election to opt-out of the
requirement to include most components of AOCI in common equity tier 1 capital (with the
exception of accumulated net gains and losses on cash flow hedges related to items that are not
recognized at fair value on the balance sheet). A bank that makes this AOCI opt-out election must
make the same election on the Call Report filing. Enter “1” to opt out or “0” to opt in.
CommonEquityTier1

Item19Commonstockandrelatedsurplus,netoftreasurystockandunearnedemployee
stockownershipplan(ESOP)shares
Report the amount of common stock and related surplus as defined in Call Report Schedule
51

RC-R, part 1, item 1.
Item20Retainedearnings
Report the amount of the Bank’s retained earnings as described in Call Report Schedule RC-R,
Part 1, item 2.
Institutions that have adopted ASU 2016-13 and have elected to apply any transition provisions
should include the applicable portion of the transitional amount in this item.
Item21Accumulatedothercomprehensiveincome(AOCI)
Report the amount of AOCI as described under GAAP in the U.S. that is included in Call Report
Schedule RC-R, Part 1, item 3.
Item22Commonequitytier1minorityinterestincludableincommonequitytier1capital
Report the amount of the bank’s common equity tier 1 minority interest includable in common
equity tier 1 capital as defined in Call Report Schedule RC-R, part 1, line item 4.
Item23Commonequitytier1capitalbeforeadjustmentsanddeductions
This line item is a shaded cell and is derived from the sum of line items 19 through 22. This item
should align with the definition in Call Report Schedule RC-R, part 1, line item 5.
CommonEquityTier1Capital:AdjustmentsandDeductions

Item24Goodwillnetofassociateddeferredtaxliabilities(DTLs)
Report the amount of goodwill included in Call Report Schedule RC-R, Part 1, item 6. Banks must
reflect the impact of the global market shock on items subject to adjustment or deduction in
capital. If a bank adjusts its projection of an item to reflect the impact of the global market shock,
it must also report an adjusted starting value that reflects the global market shock.
Item25Intangibleassets(otherthangoodwillandmortgageservicingassets(MSAs)),
netofassociatedDTLs
Report the amount of intangible assets as defined in Call Report Schedule RC-R, Part 1, item 7.
Item26DeferredTaxAssets(DTAs)thatarisefromnetoperatinglossandtaxcredit
carryforwards,netofanyrelatedvaluationallowancesandnetofDTLs
Report the amount of DTAs as defined in Call Report Schedule RC-R, Part 1, item 8.
AOCIǦrelatedAdjustments
IfItem18is“1”for“Yes,”completeitems27through31onlyforAOCIǦrelatedadjustments.
Item27AOCIǦrelatedAdjustments:Netunrealizedgains(losses)onavailableǦforǦsale
securities
Report the amount of net unrealized holding gains (losses) on AFS securities, net of applicable
taxes, as defined in Call Report Schedule RC-R, Part 1, item 9a. If the amount is a net gain, report
it as a positive value in this item. If the amount is a net loss, report it as a negative value in this
item.
52

Item28AOCIǦrelatedadjustments:NetunrealizedlossonavailableǦforǦsalepreferred
stockclassifiedasanequitysecurityunderGAAPandavailableǦforǦsaleequityexposures
Report as a positive value net unrealized loss on AFS preferred stock classified as an equity
security under GAAP and AFS equity exposures as defined in Call Report Schedule RC-R, Part 1,
item 9b.
Item29AOCIǦrelatedadjustments:Accumulatednetgains(losses)oncashflowhedges
Report the amount of accumulated net gains (losses) on cash flow hedges as defined in the
Call Report Schedule RC-R, Part 1, item 9c. If the amount is a net gain, report it as a positive
value in this item. If the amount is a net loss, report it as a negative value in this item.
Item30AOCIǦrelatedAdjustments:AmountsrecordedinAOCIattributedtodefined
benefitpostretirementplansresultingfromtheinitialandsubsequentapplicationofthe
relevantGAAPstandardsthatpertaintosuchplans
Report the amounts recorded in AOCI as defined in Call Report Schedule RC-R, Part 1, item 9d,
resulting from the initial and subsequent application of ASC Subtopic 715-20 (formerly FASB
Statement No. 158, “Employers’ Accounting for Defined Benefit Pension and Other
Postretirement Plans”) to defined benefit postretirement plans resulting from the initial and
subsequent application of the relevant GAAP standards that pertain to such plans. A Bank may
exclude this portion related to pension assets deducted in item 36 above. If the amount is a net
gain, report it as a positive value in this item. If the amount is a net loss, report it as a negative
value in this item.
Item31AOCIǦrelatedadjustments:Netunrealizedgains(losses)onheldǦtoǦmaturity
securitiesthatareincludedinAOCI
Report the amount of net unrealized gains (losses) that are not credit-related on HTM securities
and are included in AOCI as defined in Call Report Schedule RC-R, Part 1, item 9e. If the amount is a
net gain, report it as a positive value. If the amount is a net loss, report it as a negative value.

IfItem18is“0”for“No,”completeitem32onlyforAOCIǦrelatedadjustments.

Item32Accumulatednetgain(loss)oncashflowhedgesincludedinAOCI,netof
applicabletaxeffects,thatrelatetothehedgingofitemsthatarenotrecognizedatfair
valueonthebalancesheet
Report the amount of accumulated net gain (loss) on cash flow hedges included in AOCI, net of
applicable tax effects that relate to the hedging of items not recognized at fair value on the balance
sheet, as defined in Call Report Schedule RC-R, Part 1, item 9f. If the amount is a net gain, report it
as a positive value. If the amount is a net loss, report it as a negative value.
Item33Otherdeductionsfrom(additionsto)commonequitytier1capitalbefore
thresholdǦbaseddeductions:Unrealizednetgain(loss)relatedtochangesinthefairvalue
ofliabilitiesthatareduetochangesinowncreditrisk
Report the amount of unrealized net gain (loss) as defined in Call Report Schedule RC-R, Part 1,
item 10a. If the amount is a net gain, report it as a positive value in this item. If the amount is a net
53

loss, report it as a negative value in this item.
Item34Allotherdeductionsfrom(additionsto)commonequitytier1capital
beforethresholdǦbaseddeductions
Report the amount of other deductions from (additions to) common equity tier 1 capital as
defined in Call Report Schedule RC-R, Part 1, item 10b that are not included in items above.
Under the OCC’s stress test rules, a Bank’s calculations of pro forma regulatory capital ratios over
the planning horizon shall not include estimates using the advanced approaches. Accordingly, for
this line item, an advanced approaches Bank that has exited parallel run should not include
expected credit losses that exceed the eligible credit reserves.
Banks must reflect the impact of the global market shock on items subject to adjustment or
deduction in capital. If a bank adjusts its projection of an item to reflect the impact of the global
market shock, it must also report an adjusted starting value that reflects the global market shock.
Item35NonǦsignificantinvestmentsinthecapitalofunconsolidatedfinancial
institutionsintheformofcommonstockthatexceedthe10percentthresholdfornonǦ
significantinvestments
This line item should correspond to the definition in Call report Schedule RC-R, part 1, line item
11.
Banks must reflect the impact of the global market shock on items subject to adjustment or
deduction in capital. If a bank adjusts its projection of an item to reflect the impact of the global
market shock, it must also report an adjusted starting value that reflects the global market shock.
Item36Subtotal(item23minusitems24through35)
This captures the item 23 less items 24 through 35.
Item37aSignificantinvestmentsinthecapitalofunconsolidatedfinancialinstitutionsin
theformofcommonstock,netofassociatedDTLs,thatexceed10percentcommonequity
tier1capitaldeductionthreshold
For banks subject to Category I and II standards only, this item is based on item 71and should
correspond to the definition in Call Report Schedule RC-R, Part 1, item 13.b. For banks subject to
Category III and IV standards, this item should be left blank.
Banks must reflect the impact of the global market shock on items subject to adjustment or
deduction in capital. If a bank adjusts its projection of an item to reflect the impact of the global
market shock, it must also report an adjusted starting value that reflects the global market shock.
Item37bInvestmentsinthecapitalofunconsolidatedfinancialinstitutions,netof
associatedDTLs,thatexceedthe25percentcommonequitytier1capitaldeduction
threshold.
For banks subject to Category I and II standards, this line item should be blank. For banks subject
to Category III and IV standards, this line item should be derived from line item 74 and should
correspond to the definition in the Call Report, Schedule RC-R, part I, line item 13.a.
54

Item38MSAs,netofassociatedDTLs,thatexceedthecommonequitytier1capital
deductionthreshold
For banks subject to Category I and II standards only, this item is based on item 79 and
should correspond to the definition in Call Report Schedule RC-R, part 1, line item 14b.
For banks subject to Category III and IV standards, this line item should be derived from
line item 79 and should correspond to the definition in the Call Report, Schedule RC-R,
part I, line item 14.a.
Item39DTAsarisingfromtemporarydifferencesthatcouldnotberealizedthroughnet
operatinglosscarrybacks,netofrelatedvaluationallowancesandnetofDTLs,that
exceedthecommonequitytier1capitaldeductionthreshold
For banks subject to Category I and II standards, this item is based on item 82, and should
correspond to the definition in the Call Report, Schedule RC-R, Part 1, item 15b. For banks subject
to Category III and IV standards, this line item should be derived from line item 82 and should
correspond to the definition in the Call Report, schedule RC-R, part I, line item 15a.
Institutions that have adopted ASU 2016-13 and have elected to apply any transition provisions
should include the applicable portion of the transitional amounts in this item.
Item40Amountofsignificantinvestmentsinthecapitalofunconsolidatedfinancial
institutionsintheformofcommonstock;MSAs,netofassociatedDTLs;andDTAs
arisingfromtemporarydifferencesthatcouldnotberealizedthroughnetoperating
losscarrybacks,netofrelatedvaluationallowancesandnetofDTLs;thatexceedsthe
15percentcommonequitytier1capitaldeductionthreshold
For banks subject to Category I and II standards, this item is based on line item 87 and should
correspond to the definition in Call Report Schedule RC-R, Part 1, item 16. For banks subject to
Category III and IV standards, this line item should be left blank.
Item41Deductionsappliedtocommonequitytier1capitalduetoinsufficientamountof
additionaltier1capitalandtier2capitaltocoverdeductions
Report the total amount of deductions as defined in Call Report Schedule RC-R, Part 1, item 17, if
the Bank does not have a sufficient amount of additional tier 1 capital and tier 2 capital to cover
these corresponding additional tier 1 and tier 2 deductions in items 47 and 57.
Item42Totaladjustmentsanddeductionsforcommonequitytier1capital
This item is a shaded cell that is derived from the sum of line items 37 to 41. This item
should correspond to the definition in the Call Report, Schedule RC-R, part 1, item 18.
Item43Commonequitytier1capital
This item is a shaded cell that is derived from item 36 minus item 42. This item is the numerator of
the Bank’s common equity tier 1 risk-based capital ratio, which should align with Call Report,
Schedule RC-R, Part 1, item 19.
55

AdditionalTier1Capital
Item44Additionaltier1capitalinstrumentsplusrelatedsurplus
Report this item as defined in the Call Report, Schedule RC-R, Part 1, item 20.
Item45NonǦqualifyingcapitalinstrumentssubjecttophaseoutfromadditionaltier1
capital
Report this item as defined in the Call Report Schedule RC-R, Part 1, item 21, subject to
the applicable phase-out schedule as described within the Call Report.
Item46Tier1minorityinterestnotincludedincommonequitytier1capital
Report this item as consistent with the Call Report Schedule RC-R, Part 1, item 22.
Item47Additionaltier1capitalbeforedeductions
This is a shaded cell and is derived from the total of items 44 through 46. This item should align
with the definition in the Call Report, Schedule RC-R, part 1, item 23.
Item48Additionaltier1capitaldeductions
Report this item as consistent with the Call Report Schedule RC-R, Part 1, item 24
Item49Additionaltier1capital
Report this item as consistent with the Call Report Schedule RC-R, Part 1, item 25.
Tier1Capital
Item50Tier1capital(sumofitems43and49)
This is a shaded cell and is derived from the sum of items 43 and 49. This line item is
the numerator of the bank’s tier 1 risk-based capital ratio and tier 1 leverage ratio and
should be consistent with the definition in the Call Report Schedule RC-R, Part 1, item 26.

Tier2Capital
Item51Tier2capitalinstrumentsplusrelatedsurplus
Report the amount as defined in the Call Report Schedule RC-R, Part 1, item 39.
Item52NonǦqualifyingcapitalinstrumentssubjecttophaseǦoutfromtier2capital
Report the total amount of non-qualifying capital instruments that were included in tier 2 capital as
defined in the Call Report Schedule RC-R, Part 1, item 40.
Item53Totalcapitalminorityinterestthatisnotincludedintier1capital
Report the amount of total capital minority interest as defined in the Call Report Schedule RC-R,
Part 1, item 41.
Item54Allowanceforloanandleaselossesincludableintier2capital
Report the portion of the Bank’s allowance for loan and lease losses that is includable in
tier 2 capital, as defined in the Call Report Schedule RC-R, Part 1, item 42.a..
Institutions that have adopted ASU 2016-13 may report the adjusted allowances for credit
56

losses on loans and leases, as defined in the regulatory capital rule.
Institutions that have adopted ASU 2016-13 and have elected to apply any transition
provisions should subtract the applicable portion of the transitional amounts from this
item.

Item55(AdvancedapproachesBanksthatexitparallelrunonly):eligiblecreditreserves
includableintier2capital
Banks do not have to report this item.
Item57Tier2capitalbeforedeductions
This item is a shaded cell that is derived from the sum of items 51, 52, 53, 54, and 56, and should
correspond to the definition in the Call Report Schedule RC-R, Part 1, item 44.a.
Item58(Advancedapproachesbanksthatexitparallelrunonly):Tier2capitalbefore
deductions,reflectiveoftransitionprocedures
Banks do not have to report this line item.
Item59Tier2capitaldeductions
Report total tier 2 capital deductions from the Call Report Schedule RC-R, Part 1, item 45..
Item60Tier2capital
This item is a shaded cell and captures the difference between items 57 and 59. This
item corresponds to the definition in the Call Report Schedule RC-R, Part 1, item 46a.
Item61(AdvancedapproachesBanksthatexitparallelrun):Tier2capital,reflectiveof
transitionprovisions
Banks do not have to report this item.
TotalCapital
Item62Totalcapital
This item is a shaded cell and is derived from the sum of items 50 and 60. This line item is the
numerator of the bank’s total risk-based capital ratio and corresponds to the definition in the
Call Report Schedule RC-R, Part 1, item 47a .
Item63(AdvancedapproachesBanksthatexitparallelrunonly):Totalcapital,reflective
oftransitionprovisions(sumofitems50and61)
Banks do not have to report this item.
ThresholdDeductionsCalculations

Items64–71shouldonlybefiledbybankssubjecttoCategoryIandIIstandards.

NonǦsignificantinvestmentsinthecapitalofunconsolidatedfinancialinstitutionsintheformof
commonstock,netofassociatedDTLs.
57

Item64aAggregatenonǦsignificantinvestmentsinthecapitalofunconsolidatedfinancial
institutions,includingintheformofcommonstock,additionaltier1,andtier2capital
Aggregate holdings of capital instruments relevant to non-significant investments in the capital of
unconsolidated financial entities. This should correspond to the definition of non-significant
investments in banks must reflect the impact of the global market shock on items subject to
adjustment or deduction in capital. If a bank adjusts its projection of an item to reflect the impact
of the global market shock, it must also report an adjusted starting value that reflects the global
market shock.

Item64bAggregatenonǦsignificantinvestmentsinthecapitalofunconsolidatedfinancial
institutionsintheformofcommonstock
Aggregate holdings of capital instruments relevant to non-significant investments in the capital of
unconsolidated financial entities in the form of common stock. This should correspond to the
definition of non-significant investments in the Call Report, Schedule RC-R, part 1, line item 11.
Banks must reflect the impact of the global market shock on items subject to adjustment or
deduction in capital. If a bank adjusts its projection of an item to reflect the impact of the global
market shock, it must also report an adjusted starting value that reflects the global market shock.
Item6510percentcommonequitytier1deductionthresholdfornonǦsignificant
investmentsinthecapitalofunconsolidatedfinancialinstitutionsintheformof
commonstock
This line item is a shaded cell and is derived as ten percent of (line item 23 less line items
24 through 34).
Item66AmountofnonǦsignificantinvestmentsthatexceedthe10percentdeduction
thresholdfornonǦsignificantinvestments
This line item is a shaded cell and is derived as line item 64a less line item 65, times the ratio of
line item 64b to line item 64a. If line item 65 is greater than line item 64a this is set to zero. This
line item should be consistent with the definition in the Call Report, Schedule RC-R, part 1, line
item 11.
10Percent/15PercentDeductionCalculations
Significantinvestmentsinthecapitalofunconsolidatedfinancialinstitutionsintheformofcommon
stock,netofassociatedDTLs.
Item67Grosssignificantinvestmentsinthecapitalofunconsolidatedfinancialinstitutions
intheformofcommonstock
Aggregate holdings of capital instruments relevant to significant investments in the capital of
unconsolidated financial entities, including direct, indirect and synthetic holdings in both the
banking book and trading book. Banks must reflect the impact of the global market shock on
items subject to adjustment or deduction in capital. If a bank adjusts its projection of an item to
reflect the impact of the global market shock, it must also report an adjusted starting value that
reflects the global market shock.


Item68Permittedoffsettingshortpositionsinrelationtothespecificgrossholdings
includedabove
Offsetting positions in the same underlying exposure where the maturity of the short position
58

either matches the maturity of the long position or has a residual maturity of at least one year. If a
bank adjusts its projection of an item to reflect the impact of the global market shock, it must also
report and adjusted starting value that reflects the global market shock.
Item69Significantinvestmentsinthecapitalofunconsolidatedfinancialinstitutionsin
theformofcommonstocknetofshortpositions
This item is a shaded cell and is derived from the greater of item 67 minus item 68 or zero. This
line item should correspond to the definition of significant investments in the Call Report, Schedule
RC-R, part 1, line item 13b.
Item7010percentcommonequitytier1deductionthreshold
This item is a shaded cell and is derived as 10 percent of item 36.
Item71Amounttobedeductedfromcommonequitytier1dueto10percentdeduction
threshold
This item is a shaded cell and is derived from item 69 minus item 70. If line item 70 is greater
than line item 69, this is set to zero. The line item should be consistent with the definition in the
Call Report, Schedule RC-R, part I, line item 13.b.
Investmentsinthecapitalofunconsolidatedfinancialinstitutions(bankssubjecttoCategory
IIIandIVstandardsonly)
Item72Aggregateamountofinvestmentsinthecapitalofunconsolidatedfinancial
institutions,netofassociatedDTLs
Report the gross amounts of investments in the capital of unconsolidated financial institutions in
the form of common stock, additional tier 1, and tier 2 capital, net of associated DTLs. This line
item should be consistent with the definition in the Call Report, Schedule RC-R, part I, line item
13.a.
Lineitem7325percentcommonequitytier1deductionthreshold
This line item is a shaded cell and is derived from 25 percent of line item 36.
Lineitem74Amounttobedeductedfromcommonequitytier1dueto25percent
deductionthreshold
This item is a shaded cell and is derived from line item 72 minus line item 73. If line item 73 is
greater than line item 72 this is set to zero. This line item should be consistent with the definition
in the Call Report, Schedule RC-R, part I, line item 13.a.
Items75to82shouldbefiledbyallbanks
MSAs,netofassociatedDTLs
Item75Totalmortgageservicingassetsclassifiedasintangible
Report the amount of MSAs included in Schedule RC-M, item 2(a), prior to any netting of
associated DTLs.
59

Item76Associateddeferredtaxliabilitieswhichwouldbeextinguishediftheintangible
becomesimpairedorderecognizedundertherelevantaccountingstandards
The amount of MSAs to be deducted from common equity tier 1 is to be offset by any
associated DTLs. If the bank chooses to net its DTLs associated with MSRs against DTAs, those
DTLs should not be deducted again here.
Item77Mortgageservicingassetsnetofrelateddeferredtaxliabilities
This item is a shaded cell and is derived from items 75 minus line item 76. This line item should
correspond to the definition of MSAs in the Call Report, Schedule RC-R, part I, line item 14a or
14b.
Item78Commonequitytier1deductionthreshold
This item is a shaded cell and is derived as 10 percent of item 36. For banks subject to Category I
and II standards or 25 percent of line item 36 for banks subject to Category III and IV standards.
Item79Amounttobedeductedfromcommonequitytier1duetodeductionthreshold
This item is a shaded cell and is derived from items 77 minus item 78. If item 78 is greater than
item 77, this is set to zero. This line item should be consistent with the definition in the Call
Report, Schedule RC-R, part I, line item 14a or 14b.


DTAsarisingfromtemporarydifferencesthatcouldnotberealizedthroughnet
operatinglosscarrybacks,netofrelatedvaluationallowancesandnetofDTLs.

Item80DTAsarisingfromtemporarydifferencesthatcouldnotberealizedthroughnet
operatinglosscarrybacks,netofrelatedvaluationallowancesandnetofDTLs
Report this line item consistent with the definition of DTAs in the Call Report, Schedule RC-R, part
1, line item 15a or 15b.
Item81Commonequitytier1deductionthreshold
This item is a shaded cell and is derived as either 10 percent of item 36 for banks subject to
Category I and II standards or 25 percent of item 36 for banks subject to Category III and IV
standards.
Item82Amounttobedeductedfromcommonequitytier1duetothedeductionthreshold
This item is a shaded cell and is derived from items 80 minus 81. If line item 81 is greater than
line item 80 this is set to zero. This line item should be consistent with the definition in the
Call Report, Schedule RC-R, part 1, line item 15a or 15b.

Items83–86shouldonlybefiledbybankssubjecttoCategoryIandIIstandards
Aggregateofitemssubjecttothe15percentlimit(significantinvestments,mortgage
servicingassets,anddeferredtaxassetsarisingfromtemporarydifferences)

Item83Sumofitems69,77,and80
This item is a shaded cell and is derived from items 69, 77, and 80.
Item8415percentcommonequitytier1deductionthreshold
60

This item is a shaded cell and is derived from item 36. For advanced approaches banks,
starting January 1, 2018, this item is derived as 17.65 percent of line items 36 minus line
item 83.
Item85Sumofitems71,79,and82
This item is a shaded cell and is derived from items 71, 79, and 82.
Item86Item83minusitem85
This item is a shaded cell and is derived from items 83 less item 85.
Item87Amounttobedeductedfromcommonequitytier1dueto15percentdeduction
threshold(greaterofitem86minusitem84,orzero)
This item is a shaded cell and is derived as items 86 minus item 84. If item 84 is greater than item
86 this is set to zero. . This should correspond to the definition in the Call Report, Schedule RC-R,
part I, line item 16.
TotalAssetsforLeverageRatio
Item88Averagetotalconsolidatedassets12
Report the amount of average total consolidated assets as defined in Call Report Schedule RC-R,
Part 1, item 27.
Item89Deductionsfromcommonequitytier1capitalandadditionaltier1capital
Report the amount of deductions from common equity tier 1 capital and additional tier 1 capital as
defined in the Call Report Schedule RC-R, Part 1, item 28.
Item90Otherdeductionsfrom(additionsto)assetsforleverageratiopurposes
Report the amount of any deductions from assets as defined in the Call Report, Schedule RC-R, part
1, item 29. If the amount is a net deduction, report it as a positive value in this item. If the amount is
a net addition, report it as a negative value in this item.
Item91Totalassetsfortheleverageratio
This item is a shaded cell and is derived from item 88 minus items 89 and 90. This should
correspond to the definition in the Call Report Schedule RC-R, Part 1, item 30.
RegulatoryCapitalandRatios

Item92CommonEquityTier1
This item is a shaded cell and is derived from item 43.
Item93Tier1Capital
This item is a shaded cell and is derived from item 50.
Item94TotalCapital
This item is a shaded cell and is derived from item 62.
Institutions that have adopted ASU 2016-13 and have elected to apply the transition provision should include
the applicable portion of the transitional amounts in item 36.

12

61

Item95TotalCapital(advancedapproachesBanksthatexitparallelrunonly)
Banks do not have to report this item.
Item96TotalriskǦweightedassetsusingstandardizedapproach
For all banks, please report the total amount of Standardized RWA for the actual quarter. This is
not a derived item; banks should fill in this item. This line item should correspond to the
definition in the Call Report Schedule RC-R, Part 1, item 48.a
Item97(Advancedapproachesbanksthatexitparallelrunonly):totalriskǦweighted
assetsusingadvancedapproachesrules
Banks do not have to report this item.
Item98TotalAssetsfortheLeverageRatiopertheregulatorycapitalrule
This is derived from item 91 and should correspond to the definition in the Call Report Schedule
RC- R, Part 1, item 30.
Item99SupplementaryLeverageRatioExposure
Starting January 1, 2018, banks subject to the supplementary leverage ratio should report their
total supplementary leverage ratio exposure consistent with the definition in 12 CFR 3.
Item100CommonEquityTier1Ratio(%)
This item is derived from item 92 divided by item 96 times 100. This line item should
correspond to the definition in the Call Report, Schedule RC-R, part 1, line item 49
Item101CommonEquityTier1Ratio(%)(advancedapproachesbanksthatexitparallel
runonly)
Banks do not have to report this item.
Item102Tier1CapitalRatio(%)
This item is a shaded cell and is derived from item 93 divided by item 96 times 100. This
line item should correspond to the definition in the Call Report, Schedule RC-R, part 1, line
item 50..
Item103Tier1CapitalRatio(%)(advancedapproachesBanksthatexitparallelrunonly)
Banks do not have to report this item.
Item104TotalriskǦbasedcapitalratio(%)
This item is a shaded cell and is derived from item 94 divided by item 96 times 100. This line item
should correspond to the definition in the Call Report, Schedule RC-R, part 1, line item 51.
Item105TotalriskǦbasedcapitalratio(%)(advancedapproachesbanksthatexit
parallelrunonly)
Banks do not have to report this item.
Item106Tier1LeverageRatio(%)
This item is a shaded cell and is derived from item 90 divided by item 95. This line item
should correspond to the definition in the Call Report, Schedule RC-R, part 1, line item 31.
62

Item107SupplementaryLeverageRatio(%)
This line item is derived from line item 93 divided by line item 99 times 100.
ScheduleRCǦFOtherAssets
Item108Netdeferredtaxassets
Report net DTAs, as defined in the Call Report Schedule RC-F, item 2.
ScheduleRCǦGOtherLiabilities
Item109Netdeferredtaxliabilities
Report net DTLs, as defined in the Call Report Schedule RC-G, item 2.
Item110NotcollectedbytheOCC
Item111NotcollectedbytheOCC
DeferredTaxAssetInformation

Item112Taxespreviouslypaidthatthebankcouldrecoverthroughallowedcarrybacksif
thebankDTAsonnetoperatingloss,taxcredits,andtemporarydifferences(both
deductibleandtaxable)fullyreverseatthereportdate
Report the amount of taxes previously paid that the bank could recover through loss carrybacks
or carrybacks of projected negative income (i.e., net operating loss and credits) if the bank’s
DTAs on net operating loss, tax credits, and temporary differences (both deductible and taxable)
fully reverse at report date. Report the full amount recoverable without consideration of the
bank’s DTA/DTL position at the reporting date. For the purposes of this line item, the bank
should not include taxes paid in jurisdictions that do not allow a bank to recover taxes paid in
prior fiscal years. Report disaggregated data for taxes paid in memorandum line items 138, 139,
and 140.
(a) U.S. Federal Government
Report line 112a as it relates solely to the U.S. federal government.
(b) U.S. State Governments
Report line 112b as it related to all U.S. state governments.
(c) All Non-U.S. Tax Jurisdictions
Report line 112c as it related to all non-U.S. tax jurisdictions.
Item113Deferredtaxassetsthatarisefromnetoperatinglossandtaxcredit
carryforwards,netofDTLs,butgrossofrelatedvaluationallowances
Report the aggregate amount of DTAs that arise from net operating loss and tax credit
carryforwards, net of associated DTLs, but gross of associated valuation allowances. This line
item should correspond to the definition of DTAs in the Call Report, Schedule RC-R, part 1, line
item 8 of any related valuation allowances.
Item114Valuationallowancesrelatedtodeferredtaxassetsthatarisefromnetoperating
63

lossandtaxcreditcarryforwards
Report any valuation allowances related to DTAs that arise from net operating loss and tax
credit carryforwards, net of associated DTLs.
(a) U.S. Federal Government
Report line 114a as it relates solely to the U.S. federal government.
(b) U.S. State Governments
Report line 114b as it related to all U.S. state governments.
(c) All Non-U.S. Tax Jurisdictions
Report line 114c as it related to all non-U.S. tax jurisdictions.
Item115Deferredtaxassetsarisingfromtemporarydifferences,netofDTLs
Report the aggregate amount of DTAs arising from temporary differences, net of DTLs. If DTLs
exceed DTAs from temporary differences, this item should be reported as a negative number.
This line item should correspond to the gross amount of DTAs arising from temporary
differences, net of DTLs as defined in the Call Report, Schedule RC-R, part 1, line item 15, before
any netting associated with potential net operating loss carrybacks or related valuation
allowances.
(a) U.S. Federal Government
Report line 115a as it relates solely to the U.S. federal government.
(b) U.S. State Governments
Report line 115b as it related to all U.S. state governments.
(c) All Non-U.S. Tax Jurisdictions
Report line 115c as it related to all non-U.S. tax jurisdictions.
Item116ValuationallowancesrelatedtoDTAsarisingfromtemporarydifferences
Report any valuation allowances related to DTAs arising from temporary differences.
(a) U.S. Federal Government
Report line 116a as it relates solely to the U.S. federal government.
(b) U.S. State Governments
Report line 116b as it related to all U.S. state governments.
(c) All Non-U.S. Tax Jurisdictions
Report line 116c as it related to all non-U.S. tax jurisdictions.
SupplementalCapitalActionInformation
Item117Cashdividendsdeclaredoncommonstock
This item should be reported on a quarter-to-date basis.
Item118Commonsharesoutstanding(Millions)
If applicable, report the number (in millions) of common shares outstanding at the time
dividends on common stock are declared such that line item 119 reflects the bank’s intended
64

quarterly distribution of common dividends per share.
Item119Commondividendspershare($)
If applicable, report the bank’s intended quarterly distribution in common dividends per share.
Item120Issuanceofcommonstockforemployeecompensation
If applicable, report the amount (in $millions) of the issuance of common stock for employee
compensation. Include increases and decreases in APIC attributable to the amortization of
employee stock compensation and any changes in APIC, treasury or common stock as a result of
the actual issuance of common stock for the employee stock compensation.
Item121Otherissuanceofcommonstock
Report the amount (in $millions) of other issuance of common stock
Item122Totalissuanceofcommonstock
Item123NotcollectedbytheOCC
Item124Othersharerepurchases
Report the amount (in $millions) of all other share repurchases
Item125Totalsharerepurchases

SupplementalInformationonTrustPreferredSecuritiesSubjecttoPhaseǦOutfromTier1
Capital

Item126Outstandingtrustpreferredsecurities
If applicable, report the outstanding notional balance of trust preferred securities.
Item127Trustpreferredsecuritiesincludedinitem49
If applicable, report trust preferred securities qualifying for tier 1 capital and included in item 49
above.
CapitalBuffersandRatios

*TheOCCdoesnotplantocollecttheinformationinItems128to146
forthe2025DFASTreportingyear;howevertheseitemsareincluded
belowforreference
Item128Capitalconservationbufferrequirement(sumofitems128aand128c):Not
collected by the OCC
Item128(a)ofwhich:Stresscapitalbufferrequirement.
Not collected by the OCC.
Item128(b)ofwhich:GSIBsurcharge(ifapplicable).
65

Not collected by the OCC
Item128(c)ofwhich:Countercyclicalcapitalbufferamount(ifapplicable).
Not collected by the OCC.
Item129Capitalconservationbuffer.
Not collected by the OCC.
LeverageBufferandRequirements
Item130Totalleverageexposureforthesupplementaryleverageratio(SLR)(if
applicable).
Not collected by the OCC.
Item131Leveragebufferrequirement(ifapplicable).
Not collected by the OCC.
Item132Leveragebuffer(ifapplicable).
Not collected by the OCC.
MaximumPayoutRatiosandAmounts
Item133Eligibleretainedincome.
Not collected by the OCC.
Item134Maximumpayoutratio.
Not collected by the OCC.
Item135Maximumpayoutamount.
Not collected by the OCC.
Item136Distributionsanddiscretionarybonuspaymentsduringthequarter.
Not collected by the OCC.
LongǦTermDebtandTotalLossAbsorbingCapacity
Item137OutstandingeligiblelongǦtermdebt
Not collected by the OCC.
Item138Totallossabsorbingcapacity
Not collected by the OCC.

Item139LTDstandardizedriskǦweightedassetsratio
Not collected by the OCC.

Item140TLACstandardizedriskǦweightedassetsratio
Not collected by the OCC.

66

Item141LTDadvancedapproachesriskǦweightedassetsratio
Not collected by the OCC.

Item142TLACadvancedapproachesriskǦweightedassetsratio
Not collected by the OCC.

Item143LTDleverageratio
Not collected by the OCC.

Item144TLACleverageratio
Not collected by the OCC.

Item145Advancedapproachesholdingcompaniesonly:LTDandTLACsupplementary
leverageratios
Not collected by the OCC.

Item145(a)LTDsupplementaryleverageratio
Not collected by the OCC.

Item145(b)TLACsupplementaryleverageratio
Not collected by the OCC.

Item146InstitutionǦspecificbuffernecessarytoavoidlimitationsondistributionsand
discretionarybonuspayment
Not collected by the OCC.

146(a)TLACriskǦweightedassetbuffer
Not collected by the OCC.

146(b)TLACleveragebuffer
Not collected by the OCC.

Memoranda

MemorandaItem147Itemizedotheradjustmentstoequitycapital
Report amounts separately of other adjustments to equity capital included in item 16, and provide
a text explanation of each type of adjustment.
Itemizedhistoricaldatarelatedtotaxespaid:

MemorandaItem148Taxespaidduringfiscalyearendedtwoyearsago
Report the amount of taxes paid during fiscal year ended two years ago that are included in line
item 109, assuming that fiscal years align with calendar years.
MemorandaItem149Taxespaidduringfiscalyearendedoneyearago
Report the amount of taxes paid during fiscal year ended one year ago that are included in line
67

item 109, assuming that fiscal years align with calendar years.
MemorandaItem150TaxespaidthroughtheasǦofdateofthecurrentfiscalyear
Report the amount of taxes paid during the current fiscal year through the as-of date that
are included in line item 109, assuming that fiscal years align with calendar years.
MemorandaItem151ReconciletheSupplementalCapitalActionandRIǦAprojections
In this item, reconcile the supplemental capital actions with RI-A projections reported in
items 1 through 12; that is, allocate the capital actions among the RI-A buckets.
SupportingDocumentation
Please refer to Appendix A: Supporting Documentation for guidance on providing supporting
documentation.

Retail

1. RetailBalanceandLossProjections
Loans on the retail schedules should be reported based on the loan's classification on the Call
Report Schedule RC-C (i.e., based on the loan’s collateral, counterparty, or purpose). Refer to the
Call Report instructions for Schedule RC-C for guidance on loan classification. Allloansshouldbe
reportednetofchargeǦoffs.

• Domesticrefers to portfolios held in domestic U.S. offices (as defined in the Call
Report glossary),
• Internationalrefers to portfolios outside of the domestic U.S. offices.
The Retail Balance and Loss Projections worksheet collects projections of business-line level
balances and losses on bank’s held for investment loans accounted for at amortized cost
(accrual loans). Loans HFS and loans HFI under the fair value option should not be included.
Retail Loan Categories
A. FirstLienMortgages(inDomesticOffices)
The loan population includes all domestic first lien mortgage loans directly held on the Bank’s
portfolio. Portfolio loans are all loans as defined in the Call Report Schedule RC-C, item
1.c.2.(a).
B. FirstLienHELOANs(inDomesticOffices)
The Loan population includes all domestic first lien home equity loans directly held on the
Bank’s portfolio. Portfolio loans are all loans as defined in the Call Report Schedule RC-C,
item 1.c.(2)(a).
C. ClosedǦEndJuniorLiens(inDomesticOffices)
The loan population includes all domestic loans directly held on the Bank’s portfolio.
Portfolio loans are all loans as defined in the Call Report Schedule RC- C, item 1.c.(2)(b).
68

D. HELOCs(inDomesticOffices)
The loan population includes all first and junior lien domestic lines directly held on the
Bank’s portfolio. Portfolio lines are all loans as defined in the Call Report Schedule RC-C,
item 1.c.(1).
E. FirstLienMortgagesandHELOANs(International)
The loan population includes all non-domestic loans directly held on the Bank’s portfolio.
Portfolio loans are all loans as defined in the Call Report Schedule RC-C, item 1.c.(2)(a).
F. ClosedǦEndJuniorLiensandHomeEquityLinesOfCredit(International)
The loan population includes all non-domestic loans/lines directly held on the Bank’s portfolio.
Portfolio loans are all loans/lines as defined in the Call Report Schedule RC-C, items 1.c.(2)(b)
and 1.c.(1).
G. CorporateCard(Domestic)
Employer-sponsored domestic credit cards for use by a company’s employees. This includes
U.S. corporate credit card loans as defined in the Call Report Schedule RC-C, item 4.a, and U.S.
corporate card loans reported in other Call Report lines. Only include cards where there is any
individual liability associated with the sub-lines such that individual borrower characteristics
are taken into account during the underwriting decision, and/or performance on the credit is
reported to the credit bureaus.
Loans for which a commercially-graded corporation is ultimately responsible for
repayment of credit losses incurred should not be reported in this worksheet.
H. BusinessCard(Domestic)
Small business domestic credit card accounts where the loan is underwritten with the sole
proprietor or primary business owner as an applicant. Report at the control account level or
the individual pay level (not at the sub-account level). This includes SME credit card loans as
defined in the Call Report Schedule RC-C, item 4.a, and U.S. corporate card loans reported in
other Call Report lines.
Only include cards where there is any individual liability associated with the sub-lines such
that individual borrower characteristics are taken into account during the underwriting
decision, and/or performance on the credit is reported to the credit bureaus.
Loans for which a commercially-graded corporation is ultimately responsible for repayment
of credit losses incurred should not be reported in this Worksheet.
I.

ChargeCard(Domestic)
Domestic credit cards for which the balance is repaid in full each billing cycle. Exclude charge
cards to corporations and small businesses (report in Corporate Card or Business Card as
appropriate).

J.

BankCard(Domestic)
Regular general purpose domestic credit cards as defined in the Call Report Schedule RC-C,
item 6.a or 9.b.
69

Bank cards include products that can be used at a wide variety of merchants, including any
who accept MasterCard, Visa, American Express or Discover credit cards. Include affinity and
co-brand cards in this category, and student cards, if applicable. This product type also
includes private label or proprietary credit cards, which are tied to the retailer issuing the
card and can only be used in that retailer’s stores. Include oil and gas cards in this loan type.
Exclude bank cards to corporations and small businesses (report in Corporate Card or
Business Card, as appropriate).
K. BusinessandCorporateCard(International)
Report employer-sponsored non-domestic credit cards for use by a company’s employees and
small business non-domestic credit card accounts where the loan is underwritten with the sole
proprietor or primary business owner as an applicant. Such loans as defined in the Call Report,
Schedule RC-C, item 4.b, and International corporate and business card loans reported in other
Call Report lines.
For corporate cards, only include cards where there is any individual liability associated
with the sub-lines such that individual borrower characteristics are taken into account
during the underwriting decision, and/or performance on the credit is reported to the
credit bureaus.
For bank cards, only include cards where there is any individual liability associated with the
sub- lines such that individual borrower characteristics are taken into account during the
underwriting decision, and/or performance on the credit is reported to the credit bureaus.
Loans for which a commercially-graded corporation is ultimately responsible for repayment
of credit losses incurred should not be reported in this worksheet.
L. BankandChargeCard(International)
Include both non-domestic credit cards for which the balance is repaid in full each billing cycle
and regular general purpose non-domestic credit cards as defined in the Call Report Schedule
RC-C item 6.a or 9.b.
Bank cards include products that can be used at a wide variety of merchants, including any
who accept MasterCard, Visa, American Express or Discover credit cards. Include affinity and
co-brand cards in this category, and student cards, if applicable. This product type also
includes private label or proprietary credit cards, which are tied to the retailer issuing the
card and can only be used in that retailer’s stores. Include oil and gas cards in this loan type.
Exclude bank cards to corporations and small businesses (report in Corporate Card or
Business Card, as appropriate).
M. AutoLoans(Domestic)
Include all domestic auto loans as defined in the Call Report Schedule RC-C, item 6.c and
repossessed automobiles as defined in the Call Report Schedule RC-F.
N. AutoLoans(International)
Include all non-domestic auto loans as defined in the Call Report Schedule RC-C, item 6.c and
70

repossessed automobiles as defined in the Call Report Schedule RC-F.
O. AutoLeases(Domestic)
Include domestic auto leases as defined in the Call Report Schedule RC-C, item 10.a and
repossessed automobiles as defined in the Call Report Schedule RC-F.
P. AutoLeases(International)
Include non-domestic auto leases as defined in the Call Report Schedule RC-C, item
10.a and repossessed automobiles as defined in the Call Report Schedule RC-F.
Q. StudentLoan
Include student loans as defined in the Call Report Schedule RC-C.
R. SmallBusinessLoanǦScored(Domestic)
The loan population of domestic small business loans is dependent on two factors: 1) the
classification of the loan as defined in the Call Report Schedule RC-C (i.e., based on the
collateral, counterparty, or purpose of the loan); and(2) whether the method to measure
credit risk for the loan is different than that used for ordinary corporate loans.
a. Reportable loans may include those small business loans that are included in the Call
Report Schedule RC-C, items 2.a, 2.b, 3, 4.a and 4.b (excluding SME credit card loans
included on Item 4.a, 7, 9.b.(1), 9,b.(2) and 10.b.
b. To be classified as a small business loan, the method to measure credit risk must be
different than the method used for other corporate loans. Commercial internal risk
ratings or grades tend to not be used to assess credit risk for ordinary corporate
loans. Meanwhile, small business loans tend to be scored or delinquency managed.
Additionally, loans that are nevertheless internally risk weighted but that use a scale
different from that used for ordinary corporate loans may also be considered small
business loans.
S. SmallBusinessLoanǦScored(International)
The population of international small business loans includes all non-domestic loans that
fit the definition of small business loans (see above).
T. OtherConsumerLoansandLeases(Domestic)
a. Include all domestic loans as defined in the Call Report Schedule RC-C, items 6.b and 6.d
excluding student loans and non-purpose based securities loans. Non-purpose based
securities loans are loans secured by a portfolio of securities that are used for the
purpose of something other than purchasing securities.
b. Include domestic non-auto leases as defined in the Call Report Schedule RC-C, item 10.a.
U. OtherConsumerLoansandLeases(International)
a. Include all non-domestic loans as defined in the Call Report Schedule RC-C, items 6.b and
6.d excluding student loans and non-purpose securities based loans. Non-purpose
securities based loans are loans secured by a portfolio of securities that are used for
the purpose of something other than purchasing securities.
b. Include non-domestic non-auto leases as defined in the Call Report Schedule RC-C, item
10.a.
71

ForSectionsAthroughU:Reportlineitems1through8forthecurrentquarterandnine
subsequentprojectedquarters(PQ1throughPQ9).Reporting of projections for credit cards
should be based on all open accounts (active and inactive), but not charged-off accounts.
Item1Balances
Report according to Call Report definitions (end of quarter levels). Report end of quarter levels
for each section. Where requested, please segment the total balances reported by age. For those
lines, balances should be classified according to the origination date of the account with which
the balance is associated. The PCD breakout is only applicable to mortgage line items.
Item1aBalancesǦPCD13
Report according to Call Report definitions (end of quarter levels). Report end of quarter
balances levels that are classified as PCD on the origination date of the account with which the
balance is associated.
Item2NewOriginations
Report the total dollar amount of new originations net of sales to Agencies. Report only
originations for those loans and leases that the Bank has the intent and ability to hold for the
foreseeable future or until maturity or payoff.
Item3Paydowns
Report the total dollar of repayments received in the given quarter.
Item4AssetPurchases
Report the total dollar of assets purchased in the given quarter. Include mortgages
repurchased from GSEs and private securitizations that are put back onto the general
ledger.
Item5AssetSales
Report the total dollar of assets sold in the given quarter, net of sales to Agencies.
Item6LoanLosses
Report the total dollar of net charge-offs recognized in the given quarter. The PCD breakout is
only applicable to mortgage line items.
Item6aLoanLossesǦPCD14
Report the total dollar of net charge-offs to Non-accretable discount (NAD) and Allowance
recognized in the given quarter for balances that are classified as PCD on the origination date of
the account with which the balance is associated.

AFS/HTMSecurities
GeneralInstructions
High-Level OTTI Methodology and Assumptions for AFS and HTM Securities by Portfolio,
13
14

Item 1a is only reported by institutions that have adopted ASU 2016-13.
Item 6a is only reported by institutions that have adopted ASU 2016-13.

72

Projected OTTI for AFS and HTM Securities by Portfolio, Projected Other Comprehensive Income
(OCI) and Fair Value for AFS and Impaired HTM Securities, and Actual AFS and HTM Fair Market
Value Sources by Portfolio collect data on the following types of securities:
x
x
x
x

x

x
x
x
x
x
x
x
x

x
x
x
x
x

government agency MBS: MBS issued or guaranteed by U.S. Government agencies;
auction rate securities: auction-rate securities are variable rate securities with longterm maturities whose interest rates are periodically reset through auctions occurring
at predetermined short-term intervals (generally 7, 14, 28, or 35 days);
collateralized debt obligations (CDOs): CDOs are asset-backed securities collateralized by a
discrete portfolio of fixed income assets and that make payments based on the performance
of those assets;
collateralized loan obligations (CLOs): CLOs are securitizations of portfolios of loans through
a bankruptcy-remote special-purpose vehicle (SPV) that issues asset-backed securities in one
or more classes (or tranches). In general, CLOs are backed by a variety of assets, including
whole commercial loans, revolving credit facilities, letters of credit, and bankers’ acceptances;
commercial mortgage-backed securities (CMBS): Exclude securities that have been issued
or guaranteed by the Federal National Mortgage Association (FNMA) or the Federal Home
Loan Mortgage Corporation (FHLMC) or guaranteed by the Government National Mortgage
Association (GNMA). Report these securities as “Agency MBS” (above);
common stock (equity);
auto asset-backed securities (ABS): ABS collateralized by auto loans;
credit Card ABS: ABS collateralized by credit card loans;
student Loan ABS: ABS collateralized by student loans;
other ABS (excluding home equity loan ABS): all other ABS that cannot properly be
reported as auto ABS, credit card ABS, student loan ABS or home equity loan ABS;
corporate bonds: corporate bonds are debt obligations issued by corporations and may
be secured or unsecured;
Covered bonds: securities generally classified as “covered bonds” that feature recourse to
cash flows of a pool of mortgages or public-sector loans on the balance sheet of an issuing
financial institution
domestic non-government agency residential mortgage-backed securities (RMBS, includes
home equity loan ABS): RMBS, including securities backed by home equity loans, that are
issued by domestic non-government agency entities, such as Alt-A (option ARM), Alt-A
FRM, Alt-A ARM, closed-end second, HELOC, Scratch & Dent, Subprime, Prime Fixed, and
Prime ARM securities;
foreign RMBS: RMBS of foreign issuers;
municipal bonds: bonds issued by U.S. states, cities, counties, and other governmental
entities at or below the state level. Include bonds issued by Canadian provinces or other
local government entities and bonds issued by other non-U.S. local government entities;
mutual funds: investments in mutual funds, including money market mutual funds and
mutual funds that invest solely in U.S. government securities;
preferred stock (equity): refer to the Call Report Glossary entry for “Preferred Stock”;
sovereign bonds: bonds issued by the central governments of foreign countries. Also,
include in this category obligations of foreign country central banks, foreign central
government units or agencies, fully government-guaranteed obligations of municipal or
state-owned enterprises; and obligations of supranational organizations such as the
International Bank for Reconstruction and Development (World Bank), Inter-American
73

x

x

Development Bank, and Asian Development Bank;
U.S. Treasuries & other government agency non-MBS: U.S. government agency obligations
issued by U.S. government agencies and U.S. government-sponsored agencies, including but
not limited to, Small Business Administration “Guaranteed Loan Pool Certificates,” U.S.
Maritime Administration obligations, and Export–Import Bank participation certificates.
Include obligations (other than MBS) 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 FDIC Structured Sale Guaranteed Notes and NCUA
Guaranteed Notes; and
other securities (for "other" AFS and HTM securities, please provide the security type in
item 28, currently labeled "Other," adding extra rows below as necessary: all securities that
cannot properly be reported in the categories above.

In circumstances whereby the bank holds securities in both AFS and HTM categories within a
given asset class, separate each security into separate rows. If using additional rows, Banks
should ensure that the totals sum appropriately. All Banks should estimate results using the
conditions specified in the macroeconomic scenario. Securities should correspond with where
the reporter has classified the asset on the balance sheet of the Call Report.
Starting from 2020 DFAST cycle (data as of December 31, 2019), institutions that have not
adopted ASU 2016-13 should continue to report the following sub-schedules:
x
x
x
x

High-Level OTTI Methodology and Assumptions for AFS and HTM Securities by Portfolio,
Projected OTTI for AFS and HTM Securities by Portfolio,
Projected OCI and Fair Value for AFS and Impaired HTM Securities, and
Actual AFS and HTM Fair Market Value Sources by Portfolio.

Institutions that have adopted ASU 2016-13 should report the following sub-schedules:
x
x
x
x

Projected OCI and Fair Value for AFS and Impaired HTM Securities,
Actual AFS and HTM Fair Market Value Sources by Portfolio,
Expected Credit Loss and Provision for Credit Loss - HTM Securities, and
Expected Credit Loss and Provision for Credit Loss - AFS Securities.

Sub-schedules Projected OCI and Fair Value for AFS Securities and Actual AFS and HTM Fair
Market Value Sources by Portfolio should only be filled out for AFS and Equity securities.15

Upon full adoption of ASU 2016-13, DFAST-14A sub-schedules High-Level OTTI Methodology and
Assumptions for AFS and HTM Securities by Portfolio and Projected OTTI for AFS and HTM Securities by
Portfolio will be eliminated, Sub- schedules projected OCI and Fair Value for AFS Securities and Impaired HTM
and Actual AFS and HTM Fair Market Value Sources by Portfolio will be renamed and revised to exclude HTM
securities.
15

74

1. HighLevelOTTImethodologyAssumptionsforAFSandHTMSecuritiesby
Portfolio
Complete the unshaded cells in the table provided. In the “Threshold for Determining OTTI”
column, report either the price-based threshold, the ratings-based threshold, the cash flow
model- based threshold, or other threshold. Report the aggregate cumulative lifetime loss on
underlying collateral (percentage original balance) as the total undiscounted loss amount
(including both historical and projected losses) for the underlying collateral as a percentage of
original principal balance of the securities aggregated by portfolio. In the “discount rate
methodology” column, state whether a market-based or accounting-based (e.g., book
/purchase price) discount is used. In the final three columns: provide the name(s) of any
vendor(s) and any vendor models that are used, indicate whether all securities were reviewed
for potential OTTI for stress testing and provide the macro- economic and financial variables
used in loss estimation.

2. ProjectedOTTIforAFSandHTMSecuritiesbyPortfolio
Provide the credit loss portion and non-credit loss portion of projected OTTI (for relevant
portfolios) for the quarters detailed in the tables provided. Values should be quarterly, not
cumulative. Institutions that have adopted ASU 2016-01, which includes provisions governing
the accounting for investments in equity securities, should continue to report the “Actual
Amortized Cost” field for equity securities in this schedule. However, all other fields in this
schedule for equity securities should be left blank.
OTTI related to the security’s credit loss is recognized in earnings, whereas the OTTI related to
other factors (defined as the non-credit loss portion) is included as part of a separate component
of OCI. For only those securities determined to be other-than-temporarily impaired, Banks
should provide both projected losses that would be recognized in earnings and any projected
losses that would be captured in OCI. Amortized Cost should represent all Securities held,
regardless of if they are impaired or not. OTTI values should be stated as positive values.

3. ProjectedOCIandFairValueforAFSandImpairedHTMSecurities
The “Total Actual Fair Market Value” column is the end-of-quarter fair value of the portfolio
assets for the reporting quarter.
The “Beginning Fair Market Value” in each column for the projected quarters represents the
beginning-of-quarter fair value of the AFS and impaired HTM portfolio assets evaluated during
the projected quarter. For avoidance of doubt, securities purchased in the middle of the quarter
should be accounted for in the Beginning Fair Market Value of the subsequent quarter.
The “Fair Value Rate of Change” is the weighted average percent change in fair value over the
quarter for assets projected to be held at the beginning and end of the relevant quarter. (The
“Fair Value Rate of Change” is nota ratio of projected OCI to Beginning Fair Market Value). The
Fair Value Rate of Change should represent the change in price of the assets whereby the
change in fair value does not include amortizations or paydowns. Reinvested assets should be
included if the securities were held at the beginning and end of the relevant quarter.
75

The “Projected OCI” in each column represents the pre-tax incremental change in accumulated
OCI during the period due to changes in the fair value of the securities in the portfolio and may
also reflect changes in amortized cost, including changes due to amortization and accretion, or
any other anticipated factors affecting the amortized cost amounts of AFS and impaired HTM
holdings. Future OCI may include fair value gains and losses on new instruments if
reinvestments are anticipated. These columns, including the “Total Projected OCI in all Quarters,”
may be affected by changes in the securities' amortized cost due to a projected experience of
OTTI and estimate of OTTI write-down for a given quarter.
Report OCI gains as positive values and OCI losses as negative values.

4. ActualAFSandHTMFairMarketValueSourcesbyPortfolio
Provide information on the sources of actual fair market values as of the reporting date. In the
“Principal Market Value Source” column, state whether a vendor or proprietary model is used. If
using a third-party vendor, provide the name of the vendor. Banks should also indicate how
often securities are normally marked to market (e.g., daily, weekly, quarterly, etc.).

5. ExpectedCreditLossandProvisionforCreditLoss–HTMSecurities
Institutions should provide the following information on HTM securities on this sub-schedule:
x

The “Total Allowance for Credit Loss” column is the total allowance for HTM securities as of
the report date (i.e., PQ0).
The “Provision for Credit Loss” column is the provision for HTM securities during the
quarter.

x

6. ExpectedCreditLossandProvisionforCreditLoss–AFSSecurities
Institutions should provide the following information on AFS securities on this sub-schedule:
x
x
x

The “Total Allowance for Credit Loss” column is the total allowance for AFS securities as
of the report date (i.e., PQ0).
The “Expected credit loss before applying the fair value floor” column is expected credit
losses as defined by ASU 2016-13 and before applying the fair value floor that limits the
allowance for credit losses to the amount by which fair value is below amortized cost.
The “Provision for Credit Loss” column is the provision for AFS securities during the
quarter.


Supportingdocumentation:
Please refer to Appendix A: Supporting Documentation for guidance on providing supporting
documentation.

76

Trading

Onlythebankssubjecttothemarketshockscenarioarerequiredtocompletethis
worksheet.
The Trading worksheet collects bank-wide trading profit and loss (P/L) results decomposed
into the various categories listed (e.g., Equities, FX, Rates) as of a date specified by the OCC or
another recent reporting date prior to the supplied as-of date as appropriate (see When to Report
section of the General Instructions for additional detail). These categories are not meant to
denote lines of business or desks, but rather bank-wide totals by risk. The decomposition of
losses into risk areas should sum to equal the total trading mark-to-market (MTM) loss
reported on the income statement. Report total P/L for the entire scenario horizon. When
reporting P/L numbers, report profits as positive numbers and losses as negative numbers.
ColumnInstructions

ColumnAFirmwideTrading
Report bank-wide total trading profit and loss for the entire scenario horizon. Do not include P/L
related to Credit Value Adjustment (CVA) hedges in this column.
ColumnBFirmwideCVAHedges
Report firm-wide total P/L related to the Credit Value Adjustment (CVA) hedges.
ColumnCFirmwideTotal
Contains the sum of the P/L related to the trading exposures and Credit Value Adjustment (CVA)
hedges reported in columns (A) and (B).
ItemInstructions

The categories are not meant to denote lines of business or desks, but rather bank-wide totals by
risk.
Item1Equity
Contains the sum of the contributions to P/L from exposures associated with bank-wide Equity
risk reported in items 1A through 1I. No input required.
Item1AEquity:Delta/Gamma
Report the contribution to P/L from changes in Equity prices.
Item1BEquity:Vega
Report the first order contribution to P/L from changes in Equity volatility.
Item1CEquity:Dividends
Report the contribution to P/L from changes in dividend yields.
Item1DEquity:Correlation
77

Report the contribution to P/L from changes in Equity correlation.
Item1EEquity:Vanna(dVega/dSpot)
Report the contribution to P/L from Equity volatility given changes in Equity prices.
Item1FEquity:Volgamma(dVega/dVol)
Report the second order contribution to P/L from changes in Equity volatility.
Item1GEquity:Skew(moneyness)
Report the contribution to P/L from changes in Equity volatility skew.
Item1HEquity:HigherOrder
Report other higher order contributions to P/L from changes in Equity related risks not included
in items 1A through 1G.
Item1IEquity:Other
Report contributions to P/L from changes in other Equity related risks not included in items 1A
through 1H. Please provide detailed description of Other P/L components in documentation.
Item2FX
Contains the sum of the contributions to P/L from exposures associated with bank-wide FX risk
reported in items 2A through 2D. No input required.
Item2AFX:Delta/Gamma
Report the total contribution to P/L from changes in FX rates.
Item2BFX:Vega
Report the total contribution to P/L from changes in FX volatility.
Item2CFX:HigherOrder
Report other higher order contributions to P/L from changes in FX related risks not included in
items 2A through 2B.
Item2DFX:Other
Report contributions to P/L from changes in other FX related risks not included in items 2A
through 2C. Please provide detailed description of Other P/L components in bank
documentation.

Item3Rates
Contains the sum of the contributions to P/L from exposures associated with bank-wide Rates
risk reported in items 3A through 3H. No input required. For Agency and Muni products, the P/L
related to interest rates risk should be reported in this section.
Item3ARates:Delta/Gamma
Report the total contribution to P/L from changes in interest rates.
Item3BRates:Vega
Report the total contribution to P/L from changes in interest rate volatility.
78

Item3CRates:SwapSpreads
Report the total contribution to P/L from changes in interest rate swap spreads.
Item3DRates:BasisSpreads
Report the total contribution to P/L from changes in interest rate basis spreads.
Item3ERates:CrossCurrencyBasis
Report the total contribution to P/L from changes in cross currency basis spreads
Item3FRates:Inflation
Report the total contribution to P/L from changes in inflation rates.
Item3GRates:HigherOrder
Report higher order contributions to P/L from changes in interest rates related risks not
included in items 3A through 3F.
Item3HRates:Other
Report contributions to P/L from changes in other interest rate related risks not included in
items 3A through 3G. Please provide detailed description of Other P/L components in bank
documentation.
Item4Commodities
Contains the sum of the contributions to P/L from exposures associated with bank-wide
Commodities risk reported in items 4A through 4M. No input required.
Lineitems4Athrough4K
Report the total contribution to P/L from changes in risks associated with each product category,
e.g. report P/L related to changes in prices and volatility of Oil products under the Oil Products
category.
Lineitem4LCommodities:HigherOrder
Report higher order contributions to P/L from changes in Commodities related risks not
included in items 4A through 4K.
Lineitem4MCommodities:Other
Report contributions to P/L from changes in other Commodities related risks not included in
items 4A through 4L. Please provide detailed description of Other P/L components in bank
documentation.
Item5SecuritizedProducts
Contains the sum of the contributions to P/L from exposures associated with Securitized
Products and reported in items 5A through 5J. No input required.
Lineitems5Athrough5G
Report the total contribution to P/L from changes in the values of each product category.
Lineitem5HSecuritizedProducts:Agencies
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Report the total contribution to P/L from changes in Agency OAS/credit risks.
Lineitem5ISecuritizedProducts:HigherOrder
Report higher order contributions to P/L from changes in Securitized Products related risks not
included in items 5A through 5H.
Lineitem5JSecuritizedProducts:Other
Report contributions to P/L from changes in other Securitized Products related risks not
included in items 5A through 5I. Please provide detailed description of Other P/L components in
bank documentation.
Item6OtherCredit
Contains the sum of the contributions to P/L from all credit products in items 7, 8, 9, and 10
through 14. No input required.
Lineitem7CorporateCredit(Advanced)
Contains the sum of the contributions to P/L from corporate credit products in Advanced
Economies, which are reported in items 7A through 7I. No input required. Reference the
Regional Groupings section for the list of countries designated as Advanced Economies.
Lineitems7Athrough7H
Report the total contribution to P/L from changes in corporate credit risks associated with each
product category.
Lineitem7ICorporateCredit(Advanced):Other/Unspecified
Report contributions to P/L from changes in corporate credit risk to products not included in
items 7A through 7H. Please provide detailed description of Other P/L components in bank
documentation.
Lineitem8CorporateCredit(EmergingMarkets)
Contains the sum of the contributions to P/L from corporate credit products in Emerging
Markets, which are reported in items 8A through 8I. No input required. Emerging Markets
encompass all countries not defined as Advanced Economies in the Regional Groupings section.
Lineitems8Athrough8H
Report the total contribution to P/L from changes in corporate credit risks associated with each
product category.
Lineitem8ICorporateCredit(EmergingMarkets):Other/Unspecified
Report contributions to P/L from changes in corporate credit risk to products not included in
items 8A through 8H. Please provide detailed description of Other P/L components in bank
documentation.
Lineitem9SovereignCredit
Contains the sum of the contributions to P/L from sovereign credit risks, which are included in
items 9A through 9G. No input required.
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Lineitems9Athrough9G
Report the total contribution to P/L from changes in sovereign credit risks associated with each
regional category.
Lineitem10Munis
Report the total contribution to P/L from changes in municipal credit risks.
Lineitem11ARS
Report the total contribution to P/L from changes in ARS credit risks.
Lineitem12BaseCorrelation
Report the total contribution to P/L from changes in credit correlation.
Lineitem13OtherCredit:HigherOrder
Report higher order contributions to P/L from changes in traded credit related risks not
included in items 6 through 10.
Lineitem14OtherCredit:Other
Report contributions to P/L from changes in other traded credit related risks not included in
items 6 through 13. Please provide detailed description of Other P/L components in bank
documentation.
Item15PrivateEquity
Contains the sum of the contributions to P/L from Private Equity exposures included in items
15A through 15C.
Lineitem15APrivateEquity:Funded
Report the contribution to P/L from funded exposures detailed on the Private Equity Subschedule of the FR Y-14Q Trading Schedule.
Lineitem15BPrivateEquity:Unfunded
Report the contribution to P/L from unfunded commitments reported on the Private Equity Subschedule of the FR Y-14Q Trading Schedule.
Lineitem15CPrivateEquity:Other
Report contributions to P/L from other Private Equity exposures not included in items 15A and
15B. Please provide detailed description of Other P/L components in bank documentation.
Item16OtherFairValueAssets
Contains the sum of the contributions to P/L from exposures associated with Other Fair Value
Assets included in items 16A through 16C
Lineitem16AOtherFairValueAssets:Debt
Report the contribution to P/L from debt exposures detailed on the Other Fair Value Assets Subschedule of the FR Y-14Q Trading Schedule. Please provide detailed description of these
81

exposures in bank documentation.
Lineitem16BOtherFairValueAssets:Equity
Report the contribution to P/L from equity exposures detailed on the Other Fair Value Assets
Sub- schedule of the FR Y-14Q Trading Schedule. Please provide detailed description of these
exposures in bank documentation.
Lineitem16COtherFairValue:Other
Report contributions to P/L from other OFVA exposures not included in items 16A and 16B.
Please provide detailed description of Other P/L components in bank documentation.
Item17CrossǦAssetTerms
Report the contribution to P/L from intra-asset risks attributable to the co-movement of
multiple asset classes. For example, an equity option paying off in a foreign currency would
have both Equity and FX risk. The P/L due to this co-dependence would be entered into item 17
and should not be divided among the individual categories listed in items 1 through 2D.
Item18Total
Contains the sum of the subtotals in items 1 through 6 and 15 through 17. The sum of the
totals in columns (A) and (B) must equal line 58, Trading mark-to-market (MTM) loss, reported
on the Income Statement worksheet of this schedule.
SupportingDocumentation
Please refer to Appendix A: Supporting Documentation for guidance on providing supporting
documentation.
Banks should also supply any additional information regarding the Trading P&L attribution
submission in their supporting documentation, including a description of items included in the
Other categories within each asset class.

CounterpartyCreditRisk

Onlythebankssubjecttothecounterpartydefaultscenarioarerequiredtocompletethis
worksheet.
The CCR worksheet collects projected counterparty credit losses as of a date specified by the OCC.
Losses should be reported as positive values and gains should be reported as negative values.
Item1Issuerdefaultlosses(TradingBook)
Report losses arising from potential default of the issuers of securities held in the trading book.
This should include losses arising from equity products.
Item1aIssuerdefaultlossesfromsecuritizedproducts(TradingBook)
Report losses arising from potential default of the issuer of securitized products, including
RMBS, CMBS, and other securitized products.
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Item1bIssuerdefaultlossesfromothercreditsensitiveinstruments(TradingBook)
Report losses arising from potential default of the issuers of all other credit sensitive
instruments (i.e., all products considered in Trading Incremental Default Risk (IDR) losses
other than securitized products), such as sovereigns, advanced economy corporate credits, and
emerging market corporate credits.
Item2CounterpartycreditMTMlosses(CVALosses)
Report Counterparty Credit MTM Losses. Report total losses as equivalent to the bank’s
calculation of aggregate stressed CVA less unstressed CVA for each scenario.
Item2aCounterpartyCVAlosses
Report Counterparty CVA losses.
Item2bOtherCVAlosses
Report CVA losses that result from offline/additional CVA reserve.
Item3CounterpartyDefaultLosses
Report losses arising from potential default of one or more counterparties.
Item3aImpactofCounterpartyDefaultHedges
Report the reduction to counterparty default losses reported in item 3 due to the gains from
single name credit default swap (CDS) hedges of defaulting counterparties.
Item4OtherCounterpartyLosses
Report other counterparty losses not reported in items 1, 2 or 3 above.
Item5FundingValuationAdjustment
Report funding valuation adjustment losses.
SupportingDocumentation
Please refer to Appendix A: Supporting Documentation for guidance on providing supporting
documentation.

OperationalRiskScenarioandProjections
Operational risk losses are defined in the Capital Framework as losses arising from inadequate or
failed internal processes, people and systems, or from external events. Operational risk losses include
legal losses but exclude boundary events. Boundary events are operational losses that could also be
classified as credit event losses.
An operational loss is defined as a financial loss (excluding insurance or tax effects) that results from
an operational loss event and includes all expenses associated with an operational loss event except
for opportunity costs, forgone revenue, and costs related to risk management and control
enhancements implemented to prevent future operational losses. An operational loss event is
defined as a financial loss that results from a risk exposure to the bank Some examples of
operational loss events that banks may consider are losses related to improper business practices
(including class action lawsuits), execution errors, cybersecurity breaches, natural disasters, and fraud.
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In general, baseline projections are expected to match up reasonably with historical, realized losses,
taking into account any expected outcomes of current ongoing or pending litigation or other
operational events. Operational losses under the Severely Adverse scenario are expected to be higher
than the baseline projections regardless of whether the losses can be directly
linked to the stressed economic environment. When assessing the reasonableness of its operational
risk loss projections, Banks should consider a variety of benchmarks, to include the most recent
representative nine-quarter cumulative operational risk losses and the worst historical nine-quarter
cumulative operational risk losses.
Operational risk loss projections should be included in the PPNR Projections worksheet in item 29,
Operational Risk Expense, and should be excluded from reserves. See Schedule E – Operational Risk
for additional operational risk reporting requirements.
Definitions

Refer to the following definitions when completing the Operational Risk Scenario Inputs and
Projections worksheet:
x RiskSegment:Risk categories used by the Bank to manage and report its operational risks.
x LossProjection: Loss estimates for each of the five Scenarios generated by
different methodologies such as statistical models, scenario analysis, historical
averages.
x DollarContributiontoOperationalLossProjection:For each risk segment, report the
projected operational loss amount for the respective quarter as well as the total. The total of
all segments for each DFAST scenario (Bank Baseline, Bank Stress, Supervisory Baseline, and
Supervisory Severely Adverse) should agree to the projected “Operational risk expense” amount
included in line 29 in the scenario’s PPNR Projections worksheet.
SubǦScheduleInstructions

The Operational Risk Scenario and Projections sub-schedule collects information about the
composition of the operational risk loss projections. Each bank should identify the operational risks to
which it is exposed, develop and define the risk segments that represent the bank’s risks, and
project operational losses using relevant data. Data can include external data, internal data, scenario
analysis, risk assessment, etc. As appropriate, quantitative methodologies may be used to convert
relevant data into loss projections. The overall Operational Risk loss projections should include
input for each risk segment. Reporting institutions are expected to provide the type of data, a brief
description of the loss event, how it was categorized (risk segment), and the total loss projection by
risk segment.
LossProjectionsbasedonLegalReservesandSettlements



Banks should report the potential impact of losses resulting from a bank’s actions to prevent or
mitigate an operational loss settlement with clients, or to prevent future legal action.
Each of the operational risk loss projections in each of the required DFAST scenarios should include
all projected settlements, make-whole payments, payouts that satisfy adverse legal rulings, and other
legal losses if they are not covered on the PPNR Projections Worksheet under items 14N and 30
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(Provisions to Repurchase Reserve / Liability for Residential Mortgage Reps and Warranties).
UnrelatedProfessionalServices

The cost of outside consulting, routine “business as usual” legal expenses, external audit, and other
professional services that are unrelated to operational risk should be included in item 31 (Professional
and Outside Services Expenses) on the PPNR Projections Worksheet.
Supportingdocumentation:
Please refer to Appendix A: Supporting Documentation

PreǦProvisionNetRevenue
A. GeneralInstructions
This section provides general guidance and data definitions for the two PPNR worksheets included
in the Summary Schedule.
Certain commonly used terms and abbreviations, including PPNR, are defined at the end of this
section. Other definitions are embedded in the Schedule. Undefined terms should be assumed to
follow Call Report definitions. In cases where Call Report guidance is unavailable, banks should use
internal definitions and include information about the definitions used in the Supporting
Documentation.
x
x
x
x
x

All quarterly figures should be reported on a quarterly basis (not on a year to date basis).
Provide data for all non-shaded cells, except where the data requested is optional.
If there are no data for certain numerical fields, then populate the fields with a zero (0).
If a bank chooses not to report an optional field, leave the field blank.
For numerical fields requesting information in percent (e.g. average rates earned), use
standard format where .01 = 1%. Do not use non-numerical characters in numerical
fields.
If there is no information for certain fields, populate the fields with “N/A.” Do not leave
descriptive fields blank.

Banks need to ensure that:
(a) revenues and expenses reported always reconcile on a net basis to Call Report Schedule RI, item
3 plus item 5.m minus 7.e plus item 7.c.(1) minus item 40 of PPNR Projections worksheet (note
that this does not include losses from the trading shock exercise),
(b) Net Interest Income is equal between the PPNR Projections and PPNR Net Interest
Income worksheets,
(c) Average balances reported for the purposes of the PPNR Net Interest Income worksheet equal
Call Report Schedule RC-K, item 9 for average assets and an average of Call Report Schedule
RC, item 21 for average liabilities.
MaterialityThresholds
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All banks should complete both sub-schedules.
Report data for all quarters for a given business segment in the PPNR Projections and PPNR
Metrics sub-schedules if the total revenue of that business segment (calculated as the sum of net
interest income and noninterest income for that segment), relative to total revenue of the bank
exceeded 5 percent in any of the most recent four actual quarters.
If international revenue exceeded 5 percent of total revenue in any of the most recent four actual
quarters, provide regional breakouts (PPNR Metrics sub-schedule, items 42A-42 D) for all
quarters in the PPNR Metrics sub-schedule.
NetInterestIncome:PrimaryandSupplementaryDesignation
Banks are expected to report all line items for all worksheets subject to applicable thresholds as
detailed in the instructions.
B. CommonlyUsedTermsandAbbreviations

DomesticRevenues:Revenues from the U.S. and Puerto Rico only. Note that this differs from the
definition of domestic on the Call Report.
InternationalRevenues:Revenues from regions outside the U.S. and Puerto Rico.
PreǦprovisionNetRevenue(PPNR):Sum of net interest income and noninterest income net of
noninterest expense, with components expected to reconcile with those reported in the Call
Report when adjusted for certain items. As presented on the PPNR schedules, the adjustments
include exclusions of Valuation Adjustment for Bank’s debt under fair value option (FVO), goodwill
impairment, loss resulting from trading shock exercise (if applicable), as well as adjustments
related to operational risk expense required for PPNR purposes. For the related items, reference
the PPNR Projections worksheet and related instructions for items 29, 40-42. Gains and losses on
AFS and HTM securities, including OTTI estimates, are not a component of PPNR.16 All revenue
and expenses related to MSRs are components of PPNR to be reported in the associated
noninterest income and noninterest expense line items on the PPNR schedules. Total Loans HFS
and Loans Accounted for under the Fair Value Option (item 57 of the Income Statement
worksheet) are excluded only if they are a result of a market shock exercise. Other Losses (item
66) are excluded as applicable and are expected to be infrequent.
Revenues:Sum of net interest income and noninterest income adjusted for selected exclusions,
as reported on line item 27 of the PPNR Projections worksheet.
RunǦOfforLiquidatingBusinesses:Operations that do not meet an accounting definition of
“discontinued operations” but which the Bank intends to exit. In order to facilitate the calculation of
the proper net interest income on the PPNR -NetInterestIncomeworksheet, report total balances
related to discontinued operations as a negative number in “Other” in items 15 and 39 and the
Institutions that have adopted ASU 2016-13 should not report gains and losses on AFS and HTM securities,
including changes in credit loss provisioning, as a component of PPNR.
16

86

corresponding average rates earned in items 32 and 47 Banks should provide a detailed listing of
the type (by corresponding line item on the NetInterestIncomeworksheet)of such balances
reported as negative items in “Other” and the corresponding rates in the submission
documentation.

1. PPNRProjections
Banks should report data in the PPNR worksheets only per the standardized DFAST-14A
requirements. However, Banks are encouraged to provide data consistent with their own internal
view in supporting documentation, accompanying the DFAST-14A Projections and discuss data
differences.
RevenueComponents
Revenue items are divided into net interest income and noninterest income, with totals expected to
reconcile with what would be reported in the Call Report when adjusted for Valuation Adjustment
for bank’s own debt under the fair value option (FVO), loss resulting from trading shock exercise (if
applicable), and operational risk expense adjustments required for PPNR purposes. In the
documentation supporting the DFAST-14A PPNR submission, banks are encouraged to discuss
operational risk losses reported as contra-revenues for Call Report purposes and their reallocation
to Operational Risk expense in accordance with the PPNR instructions.
Do not report gains and losses on AFS and HTM securities, including OTTI estimates, as a component
of PPNR. 17
Report all items either in the segments that generated them and/or segments that they were
allocated to through funds transfer pricing (FTP). Net interest income allocation to the defined
segments should be based on the cost of funds applicable to those segments as determined by the
Bank Supporting Documentation instructions regarding methodology used should be provided in
the memo required with the DFAST-14A Projections. Business segments and related subcomponents do not have to correspond to but may include certain line items on the Call Report
schedule.
The Business segment structure of the worksheet is defined by product/service (e.g., credit cards,
investment banking) and client type (e.g., retail, medium size businesses). It is not defined by client
relationship.
Banks are encouraged to note which line items contain DVAs and/or CVAs (note: these are different
from fair value adjustment on the bank’s own debt under the Fair Value Option (FVO) which is
excluded from PPNR by definition), including amounts if available, and whether these are generated
with the purpose to generate profit.
AllrevenueandexpensesrelatedtoMSRsandtheassociatednoninterestincomeand
noninterestexpenselineitemsshouldbeevolvedoverthenineǦquarterprojectionhorizons
Institutions that have adopted ASU 2016-13 should not report gains and losses on AFS and HTM securities,
including changes in credit loss provisioning, as a component of PPNR.
17

87

andreportedinthePPNRschedules.

BusinessSegmentDefinitions
Subject to applicable thresholds, reporting of net interest income and noninterest income items is
requested based on a business segment/line view, with business segments/lines defined as follows:
x

As general guidance, small business clients are those with annual sales of less than $10 million.
Business, government, not-for-profit, and other institutional entities of medium size are those
with annual sales between $10 million and $2 billion. Large business and institutional entities
are those with annual sales of more than $2 billion. If a bank’s internal reporting for these client
segments deviates from this general guidance, continue to report according to internal
definitions and describe how the Bank defined these or similar client segments and the scope of
related business segments/lines in the memo supporting the submission.

x

A Bank may include public funds in the segment reporting based on the type of the relationship
that exists between the public funds and the Bank. For example, if the Bank acts in a custodial or
administrative capacity, the Bank may report public funds in Investor Services. If a Bank is
involved in the management of funds, the Bank may report the public funds in Investment
Management.

NetInterestIncomebyBusinessSegment
(Unlessspecifiedotherwise,allnumbersareglobal)
Item1RetailandSmallBusiness
This item is a shaded cell and is derived, per column, from the sum of items 1A and 1G. For items
1A through 1F, domestic includes U.S. and Puerto Rico only.
Report in the appropriate sub-item all net interest income related to retail and small business
banking and lending, including both ongoing as well as run-off and liquidating businesses.
Exclude any revenues related to Wealth Management/Private Banking (WM/PB) clients even if
they are internally classified as retail. Banks may include such revenues in WM/PB line items
instead. In case of WM/PB mortgage repurchase contra-revenues, if any, report them as
outlined in the PPNR Projection worksheet.
Item1ADomestic
This item is a shaded cell and is derived, per column, from the sum of items 1B through 1F.
Item1BCreditandChargeCards
Report interest income from domestic Bank issued credit and charge cards to retail customers
including those that result from partnership agreements. May include revenue that is generated on
domestic accounts due to foreign exchange transactions. Exclude the following:
x
x
x
x

other unsecured borrowing and debit cards;
small business cards (report in Other Retail and Small Business Lending, item 1F);
wholesale and commercial cards (report in Treasury Services, item 8); and
cards to Wealth Management/Private Banking clients (report in Wealth
Management/Private Banking, line 19B)
88

Item1CMortgages
Report interest income from domestic residential mortgage loans offered to retail customers.
Item1DHomeEquity
Report interest income from domestic home equity loans and lines of credit (HELOANs/HELOCs)
provided to retail customers.
Item1ERetailandSmallBusinessDeposits
Report interest income from domestic branch banking and deposit-related products and
services provided to retail and small business customers. Include debit card revenues in this
line. May include revenue that is generated on domestic accounts due to foreign exchange
transactions. This item does not include any lending revenues.
Item1FOtherRetailandSmallBusinessLending
Report interest income from other domestic retail and small business lending products and
services. These include, but are not limited to, small business cards, loans, auto loans, student
loans, or personal unsecured credit. All domestic lending revenues not captured in Credit Cards,
Mortgages, and Home Equity should be reported here.
Item1GInternationalRetailandSmallBusiness
Report interest income from retail and small business generated outside of the U.S. and Puerto
Rico. Includes, but is not limited to, all international revenues from credit/charge/debit cards,
mortgages, home equity, branch and deposit services, auto, student, and small business loans.
Item2CommercialLending
Report interest income from lending products and services provided to business, government,
not- for-profit, and other institutional entities of medium size, as well as to commercial real
estate investors and owners. Exclude treasury, deposit, and investment banking services.
Item3InvestmentBanking
Report in the appropriate sub-item all interest income generated from investment banking
services provided to business and institutional entities of both medium and large size. Include
revenues from new issue securitizations for third parties. Business lines are defined as follows:
x
x
x
x

Advisory: Corporate strategy and financial advisory, such as services provided for
mergers and acquisitions (M&A), restructuring, financial risk management, among
others.
Equity Capital Markets: Equity investment banking services (e.g., IPOs or
secondary offerings).
Debt Capital Markets: Generally non-loan debt investment banking services.
Syndicated/Corporate Lending: Lending commitments to larger corporate clients,
including event or transaction-driven lending (e.g., to finance M&A, leveraged buyouts,
bridge loans). Generally, all syndicated lending origination activity should be included
here (not in Commercial Lending).

Item4MerchantBanking/PrivateEquity
Report interest income from private equity (PE), real estate, infrastructure, and principal
89

investments in hedge funds. May include principal investment related to merchant banking
activities.
Item5SalesandTrading
This item is a shaded cell and is derived, per column, from the sum of items 5A and 5B.
Report in the appropriate sub-item all interest income generated from sales and trading activities.
Any interest income from carry should be included in Sales & Trading net interest income. May
include short-term trading made for positioning or profit generation related to the Sales & Trading
activities in this line item.

Item5APrimeBrokerage
Report interest income generated from securities financing, securities lending, custody, clearing,
settlement, and other services for hedge funds and other prime brokerage clients. Include all
prime brokerage revenues in this line and not in any other business segments/lines.

Item5BOther
Report interest income from all other Sales & Trading activities (that are not reported in item
5A above). These include, but are not limited to:
x Equities: Commissions, fees, dividends, and trading gains and losses on equity products.
Exclude prime brokerage services.
x Fixed Income: Commissions, fees, and trading gains and losses on rates, credit, and
other fixed income products. Exclude prime brokerage services.
o Rates: Generally U.S. Treasury, investment grade sovereign, U.S. agency bonds, and
interest rate swaps. Rates revenues related to trading activities outside of the
Sales & Trading division need not be included into the Rates trading in this
section, but describe where they are allocated in the Bank’s documentation
supporting the submission.
o Credit: Generally corporate bonds, loans, ABS, muni, emerging markets, CDS. If
a bank classifies some of the credit related trading (such as distressed debt) in
segments other than “Sales & Trading,” it can continue to report it as in its
internal financial reports but indicate where they are reported in the
documentation supporting submission.
o Other: e.g., FX/Currencies if not included above.
x Commodities: Commissions, fees, and trading gains and losses on commodity products.
Exclude prime brokerage services.
Item6InvestmentManagement
Report all interest income generated from investment management activities. Business lines
are defined as follows:
x Asset Management: Professional management of mutual funds and institutional
accounts. Institutional clients may include endowments, not-for-profit entities,
governments, and others.
x Wealth Management/Private Banking (WM/PB): Professional portfolio management and
advisory services for individuals. Individual clients may be defined as mass market,
affluent, and high net worth. Activities may also include tax planning, savings,
inheritance, and wealth planning, among others. May include deposit and lending
90

services to WM/PB clients here and retail brokerage services for both WM/PB and nonWM/PB clients.
Item7InvestmentServices
Report all interest income generated from investment servicing. Exclude prime brokerage
revenues. Business lines are defined as follows:
x Asset Servicing: Custody, fund services, securities lending, liquidity services, collateral
management; and other asset servicing. Include record keeping services for 401K and
employee benefit plans, but exclude funding or guarantee products offered to such
clients.
x Issuer Services: Corporate trust, shareowner services, depository receipts.
x Other Investment Services: Clearing and other investment services.
Item8TreasuryServices
Report all interest income from cash management, global payments, working capital
solutions, deposit services, and trade finance from business and institutional entities of both
medium and large size. Include wholesale/corporate and commercial cards.

Item9InsuranceServices
Report all interest income from insurance activities including, but not limited to, individual (e.g.,
life, health), auto and home (property and casualty), title insurance and surety insurance, and
employee benefits insurance.
Item10Retirement/CorporateBenefitProducts
Report premiums, fees, and other interest income generated from retirement and corporate
benefit funding products, such as annuities, guaranteed interest products, and separate account
contracts. The fees/revenues that may be recorded here are generally generated as a result of
the Bank accepting risks related to actuarial assumptions or the estimation of market returns
where guarantees of future income streams have been made to clients.
Item11Corporate/Other
Report interest income associated with:
x Capital and asset-liability management (ALM) activities. Among other items, may
include investment securities portfolios (but not gains and losses on AFS and HTM
securities, including OTTI18, as these are excluded from PPNR by definition). Also may
include principal investment supporting the corporate treasury function to manage
firm-wide capital, liquidity, or structural risks.
x Run-off or liquidating businesses (but exclude retail and small business runoff/liquidating businesses, per Retail and Small Business segment definition).
x Non-financial businesses (e.g., publishing, travel services).
x Corporate support functions (e.g., Human Resources, IT).
x Other non-core revenues not included in other segments (e.g., intersegment eliminations).

Institutions that have adopted ASU 2016-13 should not report gains and losses on AFS and HTM securities,
including changes in credit loss provisioning, as a component of PPNR.
18

91

Item12OptionalImmaterialBusinessSegments
Banks have the option to report less material business segment revenue in Optional Immaterial
Business Segments. The reported total optional immaterial business segment revenue relative to
total revenue cannot exceed 10%. Banks should provide comprehensive information in the
Supporting Documentation on which business segments are included in the Optional Immaterial
Business segments line item, their relative contribution to the totals reported in both schedules and
the manner in which the revenues were projected. List segments included in this line item in
Footnote 7.
Item13TotalNetInterestIncome
This item is a shaded cell and is derived, per column, from the sum of items 1, 2 through 5, and 6
through 12. Item 13, per column, should equal item 49 on PPNR NII Worksheet, if completed.
NoninterestIncomebyBusinessSegment
(Unlessspecifiedotherwise,allnumbersareglobal)

Item14RetailandSmallBusiness
This item is a shaded cell and is derived, per column, from the sum of items 14A and 14T.
Item14ADomestic
This item is a shaded cell and is derived, per column, from the sum of items 14B, 14E, 14O, and
14S.
Report in the appropriate sub-item all domestic revenues related to retail and small business
banking and lending, including both ongoing as well as run-off and liquidating businesses. Exclude
any revenues related to Wealth Management/Private Banking (WM/PB) clients even if they are
internally classified as retail. Banks may include such revenues in WM/PB line items instead. In
case of WM/PB mortgage repurchase contra-revenues, if any, report them as outlined in the PPNR
Projection worksheet.
Item14BCreditandChargeCards
This item is a shaded cell and is derived, per column, from the sum of items 14C and 14D.
Report in the appropriate sub-item all noninterest income generated from domestic bank issued
credit and charge cards to retail customers including those that result from partnership
agreements. May include revenue that is generated on domestic accounts due to foreign
exchange transactions and corporate cards. Exclude the following:
x
x
x
x

other unsecured borrowing and debit cards;
small business cards (report in Other Retail and Small Business Lending, item 1F);
wholesale and commercial cards (report in Treasury Services, item 8); and
cards to Wealth Management/Private Banking clients (report in
Wealth Management/Private Banking, line 19B).

Item14CCreditandChargeCardInterchangeRevenuesǦGross
Report interchange revenues from all domestic bank issued credit and charge cards including
those that result from a partnership agreement.
Item14DOther
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Report all other fee income and revenue earned from credit and charge cards not captured in
item 14C.
Item14EMortgageandHomeEquity
This item is a shaded cell and is derived, per column, from the sum of items 14F, 14I and 14N.
Report in the appropriate sub-item noninterest income generated from domestic residential
mortgage loans offered to retail customers and domestic home equity loans and lines of credit
(HELOANs/HELOCs) provided to retail customers.
Item14FProduction
This item is a shaded cell and is derived, per column, from the sum of items 14G and 14H.
Item14GGains/LossesonSale
Report gains/(losses) from the sale of domestic mortgages and home equity loans originated
through all production channels (retail, broker, correspondent, etc.) with the intent to sell. Such
gains/losses should include deferred fees and costs that are reported as adjustments to the
carrying balance of the sold loan, fair value changes on loan commitments with rate locks that are
accounted for as derivatives, fair value changes on mortgage loans HFS designated for fair value
treatment, lower-of- cost or market adjustments on mortgage loans HFS not designated for fair
value treatment, fair value changes on derivative instruments used to hedge loan commitments
and HFS mortgages, and value associated with the initial capitalization of the MSR upon sale of the
loan.
Item14HOther
Report all other fee income/revenue earned from mortgage production not captured in item 14G.
Item14IServicing
This item is a shaded cell and is derived, per column, from the sum of items 14J, 14K, 14L, and
14M.
Item14JServicing&AncillaryFees
Report fees received from activities relating to the servicing of mortgage loans, including (but not
limited to) the collection principal, interest, and escrow payments from borrowers; payment of
taxes and insurance from escrowed funds; monitoring of delinquencies; execution of
foreclosures; temporary investment of funds pending distribution; remittance of fees to
guarantors, trustees, and others providing services; and accounting for and remittance of
principal and interest payments to the holders of beneficial interests in the financial assets.
Item14KMSRAmortization
Include economic amortization or scheduled and unscheduled payments, net of defaults under
both FV and LOCOM accounting methods.
Item14LMSRValueChangesduetoChangesinAssumptions/ModelInputs/OtherNet
ofHedgePerformance
Report changes in the MSR value here and not in any other items. Report changes in the MSR
hedges here and not in any other items. Include MSR changes under both FV and lower of cost or
market (LOCOM) accounting methods.
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Item14MOther
Report all other revenue earned from servicing activities not captured in lines 14J through 14L.
Item14NProvisionstoRepurchaseReserve/LiabilityforResidentialMortgage
RepresentationsandWarranties(contraǦrevenue)
Report provisions to build any non-litigation reserves/accrued liabilities that have been
established for losses related to sold or government-insured residential mortgage loans (first or
second lien).
Do not report such provisions in any other items; report them only in line items 14N or 30, as
applicable. Exclude all provisions to litigation reserves/liability for claims related to sold
residential mortgages (report in item 29).
Item14ORetailandSmallBusinessDeposits
This item is a shaded cell and is derived, per column, from the sum of items 14P, 14Q and 14R.
Report in the appropriate sub-item noninterest income from domestic branch banking and
deposit- related products and services provided to retail and small business customers. Include
debit card revenues in this line. May include revenue that is generated on domestic accounts due
to foreign exchange transactions.
Item14PNonǦSufficientFunds/OverdraftFees–Gross
Report noninterest income from fees earned from insufficient fund deposit balances and
overdrawn client deposit accounts. Report before any contra-revenues (e.g., waivers, etc.).
Item14QDebitInterchange–Gross
Report noninterest income from interchange fees earned on debit cards. Report before any contrarevenues (e.g., rewards, etc.).
Item14ROther
Among items included here are debit card contra-revenues and overdraft waivers, as applicable.
Item14SOtherRetailandSmallBusinessLending
Report noninterest income from other domestic retail and small business lending products and
services. These include, but are not limited to, small business cards, other small business loans,
auto loans, student loans, or personal unsecured credit.
Item14TInternationalRetailandSmallBusiness
Report noninterest income from retail and small business generated outside of the U.S. and
Puerto Rico. Includes, but is not limited to, all revenues from credit/charge/debit cards,
mortgages, home equity, branch and deposit services, auto, student, and small business loans.
Item15CommercialLending
Report noninterest income from lending products and services provided to business,
government, not-for-profit, and other institutional entities of medium size, as well as to
commercial real estate investors and owners. Exclude treasury, deposit, and investment
banking services provided to commercial lending clients.
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Item16InvestmentBanking
This item is a shaded cell and is derived, per column, from the sum of items 16A through 16D.
Report in the appropriate sub-item noninterest income generated from investment banking
services provided to business and institutional entities of both medium and large size. Include
revenues from new issue securitizations for third parties.
Item16AAdvisory
Corporate strategy and financial advisory, such as services provided for M&A, restructuring,
financial risk management, among others.
Item16BEquityCapitalMarkets
Equity investment banking services (e.g., IPOs or secondary offerings).
Item16CDebtCapitalMarkets
Generally non-loan debt investment banking services.
Item16DSyndicated/CorporateLending
Lending commitments to larger corporate clients, including event or transaction-driven lending
(e.g., to finance M&A, leveraged buyouts, bridge loans). Generally, all syndicated lending
origination activity should be included here (not in Commercial Lending).
Item17MerchantBanking/PrivateEquity
This item is a shaded cell and is derived, per column, from the sum of items 17A through 17C.
Report in the appropriate sub-item revenues from the sponsorship of, management of, or from
investing in, distinct long-term investment vehicles, such as real estate funds, private equity
funds, hedge funds or similar vehicles. Also include direct long-term investments in securities
and assets made primarily for capital appreciation, or investments where the Bank is likely to
participate directly in corporate governance. Do not include revenues from sales & trading
operations, corporate lending outside of a fund structure, investing in a HTM or AFS securities
portfolio, brokerage or mutual fund operations.
Item17ANetInvestmentMarkǦtoǦMarket
Report the net gain or loss from sale or from the periodic marking to market of
Merchant Banking/Private Equity investments.
Item17BManagementFees
Report fees and commissions paid by third parties to the bank in connection with sale, placement
or the management of above described investment activities.
Item17COther
Report any noninterest income items not included in items 17A and 17B. Also include the Bank’s
proportionate share of the income/other adjustments from its investments in equity method
investees.
Item18SalesandTrading
This item is a shaded cell and is derived, per column, from the sum of items 18A, 18D, 18H, and
18K. Report in the appropriate sub-item noninterest income generated from sales and trading
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activities. Any interest income from carry should be included in Sales & Trading under net interest
income.
May include short-term trading made for positioning or profit generation related to the
Sales & Trading activities in this line item.
Item18AEquities
This item is a shaded cell and is derived, per column, from the sum of items 18B and 18C.
Item18BCommissionandFees
Report commissions, fees, and dividends on equity products. Exclude prime brokerage services.
Item18COther
Report all noninterest income for equities sales and trading, excluding prime brokerage (to be
reported as a separate line item) and excluding commissions and fees. This includes trading
profits and other noninterest non-commission income.
Item18DFixedIncome
This item is a shaded cell and is derived, per column, from the sum of items 18E, 18F, and 18G.
Report in the appropriate sub-item commissions, fees, and trading gains and losses on rates, credit,
and other fixed income products. Exclude prime brokerage services.
Item18ERates
Generally U.S. Treasury, investment grade sovereign, U.S. agency bonds, and interest rate
swaps. Rates revenues related to trading activities outside of the Sales & Trading division need
not be included into the Rates trading in this section, but describe where they are allocated in
the Bank’s documentation supporting the DFAST-14A submission.
Item18FCredit
Generally corporate bonds, loans, ABS, muni, emerging markets, CDS. If a bank classifies some of
the credit related trading (such as distressed debt) in segments other than “Sales & Trading,” it
can continue to report it as in its internal financial reports but indicate where they are reported
in the documentation supporting DFAST-14A submission.
Item18GOther
Report other fixed income products if not included above (e.g., FX/Currencies).
Item18HCommodities
This item is a shaded cell and is derived, per column, from the sum of items 18I and 18J.
Item18ICommissionandFees
Report commissions, fees, and trading gains and losses on commodity products. Exclude
prime brokerage services.
Item18JOther
Report other noninterest income generated from commodity products, excluding prime brokerage
services.
Item18KPrimeBrokerage
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This item is a shaded cell and is derived, per column, from the sum of items 18L and 18M. Report
in the appropriate sub-item noninterest income from securities financing, securities lending,
custody, clearing, settlement, and other services for hedge funds and other prime brokerage
clients. Include all prime brokerage revenues in this line and not in any other business
segments/lines.
Item18LCommissionandFees
Report commissions and fees on prime brokerage services.
Item18MOther
Report other noninterest income generated from prime brokerage services.
Item19InvestmentManagement
This item is a shaded cell and is derived, per column, from the sum of items 19A and 19B. Report
in the appropriate sub-item all noninterest income generated from investment management
activities.
Item19AAssetManagement
Professional management of mutual funds and institutional accounts. Institutional clients
may include endowments, not-for-profit entities, governments, and others.
Item19BWealthManagement/PrivateBanking(WM/PB)
Professional portfolio management and advisory services for individuals. Individual clients may
be defined as mass market, affluent, and high net worth. Activities may also include tax planning,
savings, inheritance, and wealth planning, among others. May include deposit and lending services
to WM/PB clients here and retail brokerage services for both WM/PB and non-WM/PB clients.
Item20InvestmentServices
This item is a shaded cell and is derived, per column, from the sum of items 20A, 20D, and 20E.
Report in the appropriate sub-item all noninterest income generated from investment
servicing. Exclude prime brokerage revenues.
Item20AAssetServicing
This item is a shaded cell and is derived, per column, from the sum of items 20B and 20C. Report
in the appropriate sub-item all noninterest income from custody, fund services, securities
lending, liquidity services, collateral management, and other asset servicing. Include record
keeping services for 401K and employee benefit plans, but exclude funding or guarantee
products offered to such clients.
Item20BSecuritiesLending
Report noninterest income generated from securities lending.
Item20COther
Report all other noninterest income asset servicing, excluding securities lending.
Item20DIssuerServices
Corporate trust, shareowner services, depository receipts, and other issuer services.
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Item20EOther
Report noninterest income from clearing and other investment services not included above.
Item21TreasuryServices
Report cash management, global payments, working capital solutions, deposit services, and
trade finance from business and institutional entities of both medium and large size. Include
wholesale and commercial cards.
Item22InsuranceServices
Report all noninterest income from insurance activities including, but not limited to, individual
(e.g., life, health), auto and home (property and casualty), title insurance and surety insurance,
and employee benefits insurance.
Item23Retirement/CorporateBenefitProducts
Report premiums, fees, and other noninterest income generated from retirement and
corporate benefit funding products, such as annuities, guaranteed interest products, and
separate account contracts. The fees/revenues that may be recorded here are generally
generated as a result of the bank accepting risks related to actuarial assumptions or the
estimation of market returns where guarantees of future income streams have been made to
clients.
Item24Corporate/Other
Report noninterest income associated with:
x Capital and ALM activities. Among other items, may include investment securities
portfolios (but not gains and losses on AFS and HTM securities, including OTTI, as these
are excluded from PPNR by definition).19 Also may include principal investment
supporting the corporate treasury function to manage firm-wide capital, liquidity, or
structural risks.
x Run-off or liquidating businesses (but exclude retail and small business runoff/liquidating businesses, per Retail and Small Business segment definition).
x Non-financial businesses (e.g., publishing, travel services).
x Corporate support functions (e.g., Human Resources, IT).
x Other non-core revenues not included in other segments (e.g., intersegment eliminations).
Item25OptionalImmaterialBusinessSegment
Banks have the option to report less material business segment revenue in separate line items
“Optional Immaterial Business Segments.” The reported total optional immaterial business
segment revenue relative to total revenue cannot exceed 10%. Banks should provide
comprehensive information in the Supporting Documentation on which business segments are
included in the Optional Immaterial Business segments line item. List segments included in this
line item in Footnote 7.
Item26TotalNoninterestIncome
19

Institutions that have adopted ASU 2016-13 should not report gains and losses on AFS and HTM securities,

including changes in credit loss provisioning, as a component of PPNR.
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This item is a shaded cell and is derived, per column, from the sum of items 14, 15, 16, 17, 18, 19,
20, and 21 through 25. Excludes Valuation Adjustment for bank's own debt under FVO reported in
item 40 and the result of trading shock exercise (where applicable), as it is reported in item 42.
Item27TotalRevenues
This item is a shaded cell and is derived, per column, from the sum of items 13 and 26.
NoninterestExpenseComponents
Noninterest Expense figures are to be broken out as detailed on the worksheet. The total is
expected to reconcile with what would be reported in the Call Report when adjusted for certain
items. As presented on the PPNR worksheets, the adjustments include exclusions of goodwill
impairment and adjustments related to operational risk expense required for PPNR purposes.
For the related items, reference PPNR Projections worksheet and relate instructions for line
items 29 and 41.
Expense data on the PPNR Submission worksheet are only intended to be reported as firmwide bank expenses, with exception of line item 34A, i.e., Marketing Expense for Domestic
Credit Cards. This line item is for Domestic Credit Cards business line only.
If the Worker’s Compensation expense is an expected item or is regularly budgeted and paid
out similar to an insurance premium or accrual of agreed-upon expenses, then a bank would
report it as Compensation expense or line item 28. If the Worker’s Compensation results from a
legal settlement, or is part of a large payout to prevent litigation, solve a complaint, or satisfy a
penalty or fine, then a bank would report it in line item 29 with Operational Risk Expenses
Item28CompensationExpense
This item is a shaded cell and is derived, per column, from the sum of items 28A through 28E.
Item28ASalary
Exclude stock based and cash variable pay compensation and report in items 28D and
28E, respectively.
Item28BBenefits
Exclude stock based and cash variable pay compensation and report in items 28D and
28E, respectively.
Item28CCommissions
Report commissions only in "Commissions" line item 28C; do not report commissions in any
other compensation line items.
Item28DStockBasedCompensation
Report all expenses related to stock based compensation as defined by ASC Topic 718,
Compensation-Stock Compensation (formerly FASB Statement No. 123(R), SharedǦBased
Payment).

Item28ECashVariablePay
Report expenses related to all discretionary variable compensation paid (or to be paid) in the
99

form of cash. Include deferred variable compensation plans not associated with Bank stock.
Item29OperationalRiskExpense
This item is a shaded cell and is derived, per column, from the item on the OpRisk Projected
Losses Worksheet. All operational loss items, including operational losses that are contra
revenue amounts or cannot be separately identified, should be reported in the operational risk
expense. Any legal consultation or retainer fees specifically linked to an operational risk event
should be included in the Operational Risk Expense. Include all provisions to litigation
reserves/liability for claims related to sold residential mortgages and all litigation settlements and
penalties in this line item and not in any other line item.
Item30ProvisionstoRepurchaseReserve/LiabilityforResidentialMortgage
RepresentationsandWarranties
Provisions to build any non-litigation reserves/accrued liabilities that have been established for
losses related to sold or government-insured residential mortgage loans (first or second lien). Do
not report such provisions in any other items; report them only in line items 14N or 30, as
applicable. Exclude all provisions to litigation reserves/liability for claims related to sold
residential mortgages (report in item 29).
Item31ProfessionalandOutsideServicesExpenses
Among items included are routine legal expenses (i.e., legal expenses not related to
operational losses), audit and consulting fees, and other fees for professional services.

Item32ExpensesofPremisesandFixedAssets
Report expenses of premises and fixed assets, as defined in the Call Report Schedule RI, item 7.b.
Item33AmortizationExpenseandImpairmentLossesforOtherIntangibleAssets
Report amortization expense and impairment losses for other intangible assets, as defined in
the Call Report Schedule RI, item 7.c.(2).
Item34MarketingExpense
This item is a shaded cell and is derived, per column, from the sum of items 34A and 34B.
Item34ADomesticCreditandChargeCardMarketingExpense
Include domestic Bank issued credit and charge cards, as defined in item 1B, including those
that result from a partnership agreement. Include both direct and allocated expenses. Report
any expenses that are made to expand the company’s card member and/or merchant base,
facilitate greater segment penetration, enhance the perception of the company’s credit card
brand, and/or increase the utilization of the existing card member base across the spectrum of
marketing and advertising mediums.
Item34BOther
Report all marketing expenses not related to domestic credit and charge cards captured in line
34A.
Item35OtherRealEstateOwnedExpense
All expenses associated with other real estate owned that would normally be reported in the
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Call Report Schedule RI, item 7.d., ‘‘Other noninterest expense.”
Item36ProvisionforUnfundedOffǦBalanceSheetCreditExposures(tobuild/decrease
item141inBalanceSheet)
Report the provision for credit losses on off-balance sheet credit exposures normally reported as
defined in the Call Report, Schedule RI-B, Part II, Memorandum Item 7.
Item37OtherNoninterestExpense
Provide a further break out of significant items included in Other Noninterest Expense in footnote
4, such that no more than 5% of Noninterest Expense are reported without further breakout.
Report the line item breakout for the combined 9 quarters of projected “Other noninterest
expense” (line item 37). A quarterly breakout of these data should be included in the Supporting
Documentation.
Item38TotalNoninterestExpense
This item is a shaded cell and is derived, per column, from the sum of items 28, 29 through 34,
and 35 through 37. Excludes Goodwill Impairment included in item 41.
Item39ProjectedPPNR
This item is a shaded cell and is derived, per column, from item 27 less item 38. By definition,
PPNR will calculate as net interest income plus noninterest income less noninterest expense,
excluding items broken out in items 40 and 41.

Item40ValuationAdjustmentforFirm’sOwnDebtUnderFairValueOption(FVO)
List segments from which item was excluded in Footnote 9. In footnote 27, list Call Report
Schedule RI items in which this amount is normally reported and has been excluded from in this
reporting view.
Item41GoodwillImpairment
Report impairment losses for goodwill, as defined in the Call Report Schedule RI, item 7.c.(1).
Item42LossResultingfromTradingShockExercise(ifapplicable)
This item is a shaded cell and is derived, per column, from the sum of items 58 through 62 on
the Worksheet 1.a, Income Statement. Banks should not report changes in value of the MSR
asset or hedges within the trading book. List segments from which item was excluded in
Footnote 25.


2. PPNRNetInterestIncome(NII)

Banks should complete non-shaded cells only.
Banks should provide average asset and liability balances and average yields to calculate net
interest income. The total net interest income calculated should equal the total net interest
income reported using a business segment/line view in the PPNR Projections worksheet.

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The average balances and rates should reflect the average over each quarter as best as possible.
The OCC understands that because of changes in balances over the period, the simple
multiplication of average loan rates and balances may not yield the actual interest income. In
these cases, the banks may report the average loan rate so that it equals a weighted average rate
over the period and the interest income total for each quarter reflects historical results or the
bank’s projection, as applicable.
Rates on this worksheet are intended to provide a product level view exclusive of transfer pricing
activity and should be reported on a gross basis. The reporting of net interest income on the PPNR
Projections and PPNR Submission Worksheets provide a business line view and should be
reported net of transfer pricing adjustments.
AverageAssets

Banks should reference Call Report and other definitions provided in the PPNR Net Interest
Income worksheet when completing this section. The Call Report code references are intended
only to provide guidance for the types of items to be included or excluded; but NOT the type of
balance to be provided. All requested balance items are averages.
In the case of loans, align definitions with the “total loans” section of the Balance Sheet worksheet.
Include PCI loan balances and the interest income recognized on these loans.20 However, report
the aggregate of all nonaccrual loans as line item 9, rather than including them in each loan type.

Item1FirstLienResidentialMortgages(indomesticoffices)
Report the average balance of first lien residential mortgages in domestic offices (as defined in
the Call Report Schedule RC-C, item 1.c.(2)(a), column B).
Item2Second/JuniorLienResidentialMortgages(indomesticoffices)
This item is a shaded cell and is derived, per column, from the sum of items 2A and 2B.
Item2AClosedǦEndJuniorLiens
Report the average balance of second/junior lien residential mortgages in domestic offices
(as defined in the Call Report Schedule RC-C, item 1.c.(2)(b), column B).
Item2BHomeEquityLinesofCredit(HELOCs)
Report the average balance of home equity lines of credit in domestic offices (as defined in the
Call Report Schedule RC-C, item 1.c.(1), column B).
Item3C&ILoans
Report the average balance of C&I Graded, Small Business (Scored/Delinquency
Managed), Corporate Card, and Business Card loans.
Item4CRELoans(indomesticoffices)
Report the average balance of CRE loans in domestic offices as defined in the Call Report
This sentence and reference to purchased credit-impaired loans does not apply to institutions that have
adopted ASU 2016-13 and will be removed upon full adoption of CECL by all institutions.
20

102

Schedule RC-C, items 1.a.(1), 1.a.(2), 1.d, 1.e.(1), and 1.e.(2), column B.
Item5CreditCards
Report the average balance of credit cards (as defined in the Call Report Schedule RC-C, item
6.a, column A).
Item6OtherConsumer
This item is a shaded cell and is derived, per column, from the sum of items 6A through 6C.
Item6AAutoLoans
Report the average balance of auto loans as defined in Call Report Schedule RC-C, item 6.c, column
A.
Item6BStudentLoans
Report the average balance of student loans.
Item6COther(includingloansbackedbysecurities(nonǦpurposelending))
Report the average balance of other loans.
Item7RealEstateLoans(notindomesticoffices)
This item is a shaded cell and is derived, per column, from the sum of items 7A and 7B. (Also,
defined as Call Report Schedule RC-C, item 1, column A, less above items 1, 2, 5, and Call Report
Schedule RC- C, item 1.b, column B.)
Item7AResidentialMortgages(firstandsecondlien)
Report the average balance of first and second lien residential mortgages not in domestic offices.
Item7BOther
Report the average balance of other real estate loans not in domestic offices.
Item8OtherLoansandLeases
Report the average balance of other loans and leases. Include loans secured by farmland as
defined in Call Report Schedule RC-C, item 1.b, column B, and other loans not accounted for in
the above categories. If total net interest income does not reconcile to Call Report total per
PPNR definition using fair value average balances for AFS securities, use “Other” balances (line
items 15 and 38) and corresponding rates (line items 31 and 46) to offset the difference.
Item9NonaccrualLoans
Report the average balance of nonaccrual loans, as defined in the Call Report Schedule RC-N.
Institutions are to provide additional details within the supporting documentation; the
composition of the non-accrual loans by key loan type over the reported time periods for each of
the scenarios.
Item10Securities(AFSandHTM)–TreasuriesandAgencyDebentures
Report the average balance of AFS/HTM balances in Treasury and Agency debentures, as
defined in the Call Report Schedule RC-B, items 1 and 2.

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Item11Securities(AFSandHTM)–AgencyRMBS(bothCMOsandpassǦ
throughs)
Report the average balance of AFS/HTM balances in Agency RMBS, as defined in the
Call Report Schedule RC-B, items 4.a.(1), 4.a.(2), 4.b.(1) and 4.b.(2), columns A and D.
Item12Securities(AFSandHTM)ǦOther
Report the average balance of all AFS/HTM investments not reported in items 10 and 11, defined
in the Call Report Schedule RC, items 2.a and 2.b less Net II Worksheet items 10 and 11.
Institutions that have elected ASU 2016-01 should report average balances from equity
securities with readily determinable fair value not held for trading in this item.
Item13TradingAssets
Report the average balance of trading assets as defined in the Call Report Schedule RC-K, item 7.
Item14DepositswithBanksandOther
Report the average balance of deposits with banks.
Item15OtherInterest/DividendǦBearingAssets
Report the average balance of other interest/dividend-bearing asset not accounted for in the above
categories. In Footnote 2, breakout and explain nature of significant items included in other
average interest-bearing asset balances such that no more 5% of total average interest-bearing
asset balances are reported without a further breakout.
Item16OtherAssets
Report the average balance of all non-interest bearing assets.
Item17TotalAverageAssetBalances
This item is a shaded cell and is derived, per column, from the sum of items 1, 2, 3 through 6, 7,
and 8 through 16, as defined in the Call Report Schedule RC, item 12.

AverageRatesEarned
Allratesareannualized.
Item18FirstLienResidentialMortgages(indomesticoffices)
Report the earned average rate of first lien residential mortgages in domestic offices as defined
in the Call Report Schedule RC-C, item 1.c.(2)(a), column B.
Item19Second/JuniorLienResidentialMortgages(indomesticoffices)
This item is a shaded cell and is derived, per column, from the sum of items 19A and 19B.
Item19AClosedǦEndJuniorLiens
Report the earned average rate of second/junior lien residential mortgages in domestic offices
as defined in the Call Report Schedule RC-C, item 1.c.(2)(b), column B.
Item19BHomeEquityLinesofCredit(HELOCs)
Report the earned average rate of home equity lines of credit in domestic offices as defined in
the Call Report Schedule RC-C, item 1.c.(1), column B.
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Item20C&ILoans(excludingsmallbusiness(scored/delinquencymanaged)
Report earned average rate of large commercial credits and small business (graded) loans.
Note that the definitions for large commercial credits and small business (graded) are
aligned with Balance Sheet definitions.
Item21CRELoans(indomesticoffices)
Report the earned average rate of CRE loans in domestic offices as defined in the Call
Report Schedule RC-C, items 1.a.(1), 1.a.(2), 1.d, 1.e.(1), and 1.e.(2), column B.
Item22CreditCards
Report earned average rate of credit cards as defined in the Call Report Schedule RC-C, item
6.a, column A.
Item23OtherConsumer
This item is a shaded cell and is derived, per column, from the sum of items 23A through 23C.
Item23AAutoLoans
Report earned average rate of auto loans as defined in the Call Report Schedule RC-C, item
6.c, column A.
Item23BStudentLoans
Report earned average rate of student loans.
Item23COther,incl.loansbackedbysecurities(nonǦpurposelending)
Report earned average rate of other loans.
Item24RealEstateLoans(notindomesticoffices)
Item 24 is a shaded cell and is derived, per column, from sum of items 24A and 24B. (Also,
defined as Call Report Schedule RC-C, item 1, column A, less above items 18, 19, 21, and Call
Report Schedule RC-C, item 1.b, column B.)
Item24AResidentialMortgages(firstandsecondlien)
Report the earned average rate of first and second lien residential mortgages not in domestic
offices.
Item24BOther
Report the earned average rate of other real estate loans not in domestic offices.
Item25OtherLoansandLeases
Report the earned average rate of other loans and leases. Include loans secured by farmland as
defined in Schedule RC-C, Call Report Schedule RC-C, item 1.b, column B, and other loans not
accounted for in the above categories. If total net interest income does not reconcile to Call
Report total per PPNR definition using fair value average balances for AFS securities, use
“Other” balances (line items 15 and 38) and corresponding rates (line items 27 and 43) to offset
the difference.
Item26NonaccrualLoans
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Report the earned average rate of nonaccrual loans. Interest income earned on nonaccrual
balances is generally expected to be small.
Item27Securities(AFSandHTM)–TreasuriesandAgencyDebentures
Report the earned average rate earned on AFS/HTM balances in Treasury and Agency
debentures.
Item28Securities(AFSandHTM)–AgencyRMBS(bothCMOsandpassǦthroughs)
Report the earned average rate earned on AFS/HTM balances in Agency RMBS.
Item29Securities(AFSandHTM)ǦOther
Report the earned average rate earned on all other AFS/HTM balances.
Item30TradingAssets
Report the earned average rate of trading assets as defined in the Call Report , Schedule RC-K,
item 4.a.
Item31DepositswithBanksandOther
Report the earned average rate of deposits with banks.
Item32OtherInterest/DividendǦBearingAssets
Report the earned average rate of other interest/dividend-bearing assets not accounted for in
the above categories.
Item33TotalInterestIncome
This item is a shaded cell and is derived, per column, from the sum of the products of items 1 and
18, 2 and 19, 2A and 19A, 2B and 19B, 3 and 20, 4 and 21, 5 and 22, 6A and 23A, 6B and 23B, 6C
and 23C, 7A and 24A, 7B and 24B, 8 and 25, 9 and 26, 10 and 27, 11 and 28, 12 and 29, 13 and
30, 14 and 31, & 15 and 32 annualized.

AverageLiabilityBalances
For the classification of domestic and foreign deposit liabilities, Banks should report based on
internal definitions (those deemed to best represent the behavior characteristics of deposits). For
all other liabilities, Banks should reference Call Report and other definitions provided in the PPNR
Net interest Income worksheet when completing this section.

Item34DepositsǦDomestic
This item is a shaded cell and is derived, per column, from the sum of items 34A through 34E. A
sum of average domestic and foreign deposits should be equal to the sum of average Call Report
Schedule RC, items 13.a.(1), 13.a.(2), 13.b.(1), and 13.b.(2).
Item34ANoninterestǦbearingDemand
Report balances using internal definitions.
Item34BMoneyMarketAccounts
Report balances using internal definitions.
Item34CSavings
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Report balances using internal definitions.
Item34DNegotiableOrderofWithdrawal(NOW),AutomaticTransferService(ATS),and
otherTransactionAccounts
Report balances using internal definitions.
Item34ETimeDeposits
Report balances using internal definitions.
Item35DepositsǦForeign
This item is a shaded cell and is derived, per column, from the sum of items 35A and 35B. A sum
of average domestic and foreign deposits should be equal to the sum of average Call Report
Schedule RC, items 13.a.(1), 13.a.(2), 13.b.(1), and 13.b.(2).
Item35AForeignDeposits
Report balances using internal definitions.
Item35BForeignDepositsǦTime
Report balances using internal definitions.
Item36FedFunds,Repos,&OtherShortTermBorrowing
This item is a shaded cell and is derived, per column, from the sum of items 36A through 36C.
Item36AFedFunds
Report the average balance of Fed Funds purchased in domestic offices as defined in the Call
Report Schedule RC, item 14.a.
Item36BRepos
Report the average balance of securities sold under agreement to repurchase as defined in the Call
Report Schedule RC, item 14.b.
Item36COtherShortTermBorrowing
Report the average balance of liabilities reported as other borrowed money and subordinated
notes and debentures (as defined in the Call Report Schedule RC, items 16 and 19 which the bank
would define as short term borrowings). The sum of line items 36C and 39 equals Call Report,
Schedule RC, sum of items 16 & 19, less item 20.
Item37TradingLiabilities
Report the average balance of Trading Liabilities as defined in the Call Report Schedule RC, item
15.
Item38SubordinatedNotesPayabletoUnconsolidatedTrustsIssuingTrustPreferred
Securities(TruPS)andTruPSIssuedbyConsolidatedSpecialPurposeEntities
If applicable, report the average balance of Preferred Securities (TruPS) and TruPS Issued by
Consolidated Special Purpose Entities.
Item39OtherInterestǦBearingLiabilities
Report the average balance of liabilities reported as Other Borrowed Money and Subordinated
107

Notes and Debentures as defined in the Call Report Schedule RC, items 16 and 19 which are not
already reported in line item 35c, Other Short Term Borrowing. This includes all long-term debt
not included in line item 38 above.
Item40OtherLiabilities
Report the average balance of liabilities reported as Other Liabilities as defined in the Call
Report, Schedule RC, item 20.
Item41TotalAverageLiabilityBalances
This item is a shaded cell and is derived, per column, from the sum of items 34, 35, 36, and 37 to
40.

AverageLiabilityRates
Allratesareannualized.

Item42Deposits—Domestic
This item is a shaded cell and is derived, per column, from the sum of items 42A through 42E.
Item42ANoninterestǦbearingDemand
This item is a shaded cell; rates are equal to zero by definition.
Item42BMoneyMarketAccounts
Report the earned average rate of Money Market Accounts reported in item 34B.
Item42CSavings
Report the earned average rate of Savings Accounts reported in item 34C.
Item42DNegotiableOrderofWithdrawal(NOW),AutomaticTransferService(ATS),
andotherTransactionAccounts
Report the earned average rate of Negotiable Order of Withdrawal (NOW), Automatic
Transfer Service (ATS), and other Transaction Accounts reported in item 34D.
Item42ETimeDeposits
Report the earned average rate of Time Deposits reported in item 34E.
Item43DepositsǦForeign
This item is a shaded cell and is derived, per column, from the sum of items 43A and 43B.
Item43AForeignDeposits
Report the earned average rate of Foreign Deposits reported in item 35A.
Item43BForeignDepositsǦTime
Report the earned average rate of Foreign Deposits—Time reported in item 35B.
Item44FedFunds,Repos,&OtherShortTermBorrowing
This item is a shaded cell and is derived, per column, from the sum of items 44A through 44C.
Item44AFedFunds
Report the average rate paid for Fed Funds purchased in domestic offices as defined in the Call
108

Report Schedule RC, item 14a.
Item44BRepos
Report the average rate paid for Securities Sold under agreements to repurchase as defined in
the Call Report Schedule RC, item 14b.
Item44COtherShortTermBorrowing
Report the average rate paid on liabilities reported as other borrowed money and
subordinated notes and debentures as defined in the Call Report Schedule RC, items 16 and
19 which the bank defined as short term borrowing.
Item45TradingLiabilities
Report the average rate of Trading Liabilities as defined in the Call Report Schedule RC, item 15.
Item46SubordinatedNotesPayabletoUnconsolidatedTrustsIssuingTrustPreferred
Securities(TruPS)andTruPSIssuedbyConsolidatedSpecialPurposeEntities
Report the average rate of Preferred Securities (TruPS) and TruPS Issued by Consolidated
Special Purpose Entities.
Item47OtherInterestǦBearingLiabilities
Report the average rate paid on the liabilities reported as other borrowed money and
subordinated notes and debentures as defined in the Call Report Schedule RC, items 16 and 19
which the bank defined as Other Interest Bearing Liabilities.
Item48TotalInterestExpense
This item is a shaded cell and is derived, per column, from the sum of the products of items 34A
and 42A, 34B and 42B, 34C and 42C, 34D and 42D, 34E and 42E, 35A and 43A, 35B and 43B, 36A
and 44A, 36B and 44B, 36C and 44C, 37 and 45, 38 and 46, and 39 and 47, annualized.
Item49TotalNetInterestIncome
This item is a shaded cell and is derived, per column, from item 33 minus item 48. Amount should
equal Worksheet 7.a, PPNR Projections Worksheet, item 13.


SCENARIOSCHEDULE
These instructions provide guidance for reporting the variables used in the supervisory and
bank- defined macro-economic scenarios underlying the projections of losses, revenue, and
capital. These scenarios include the supervisory baseline scenario and supervisory severely
adverse scenario, Bank baseline scenario, Bank stress scenario, as well as any additional
scenarios generated by the Bank or supplied by the OCC (Additional Scenario #1; Additional
Scenario #2; etc.).
ScenarioVariableDefinitions:This worksheet should be used to list and define the
variables included in the scenarios.
•

The worksheet provides space for the supervisory baseline scenario and supervisory
109

severely adverse scenario, Bank baseline scenario, and Bank stress scenario, as well as
space for additional scenarios. If one or more additional scenarios are provided, then a
section should be created for each additional scenario and labeled accordingly (Additional
Scenario #1; Additional Scenario #2; etc.)
x

For each scenario, list the variables included in the scenario in the column titled
"Variable Name."

x

Variable definitions should be provided in the column titled "Variable Definition." Variable
definitions should include a description of the variable. The variable definition should
include the source of the variable or derived variable (e.g., Case-Shiller” for a Case-Shiller
House Price Index).

x

The forecasts and historical data for all the scenario variables are constructed on the same
basis. Thus, if a variable is, over history, constructed as an average, its forecast should be
interpreted as an average as well. For reference, below are the definitions (i.e., periodaverage or period- end) of the financial market variables in the scenario:
o U.S. 3-month Treasury yield: Quarterly average of 3-month Treasury bill secondary
market rate discount basis.
o U.S. 10-year Treasury yield: Quarterly average of the yield on 10-year U.S. Treasury
bonds.
o U.S. BBB corporate yield: Quarterly average of the yield on 10-year BBB-rated
corporate bonds.
o U.S. mortgage rate: Quarterly average of weekly series of Freddie Mac data.
o U.S. Dow Jones Total Stock Market Index: End of quarter value, Dow Jones.
o U.S. Market Volatility Index (VIX): Chicago Board Options Exchange converted to
quarterly by using the maximum value in any quarter.

x

For convenience, the worksheet provides space for 10 variables per scenario, but any
number of variables may be reported, depending on the variables actually used in the
scenario. Extra lines may be created as needed. The same variables do not necessarily
have to be included in each scenario.

x

Banks should include all economic and financial market variables that were used in
projecting results, including those that affect only a subset of portfolios or positions and
those used to calculate model overlays. Banks should not include variables that were not
used. For example, if asset prices had a meaningful impact, the assumed level of the
equity market and interest rates should be included, or if bankruptcy filings affect credit
card loss estimates, then the assumed levels of these should be reported.

x

For additional variables generated for the supervisory severely adverse scenario, Banks
should set the paths to be as consistent as possible with the paths of the variables already
specified in the scenario.

x

Banks should also include any variables capturing regional or local economic or asset
value conditions, such as regional unemployment rates or housing prices, if these were
used in the projections. Each regional or local variable used should be listed separately
in the variable definitions sheet.
110

x

Banks should include one quarter of historical data, as well as projections, for all variables.

B.1—SupervisoryBaselineScenario
This sub-schedule should be used to report the values of any additional variables generated for the
supervisory baseline scenario.
B.3—SupervisorySeverelyAdverseScenario
This sub-schedule should be used to report the values of any additional variables generated for
the supervisory severely adverse scenario.
B.4—BankBaselineScenario
This sub-schedule should be used to report the values of the variables included in the Bank
baseline scenario.
B.5—BankStressScenario
This sub-schedule should be used to report the values of the variables included in the Bank
stress scenario.
B.6+—AdditionalScenario#1/#2/etc.
These sub-schedule should be used to report the values of the variables included in any additional
scenarios. AdditionalScenariosareOptional.

Please create a separate sub-schedule (tab) for each additional scenario. Name the sub-schedules
“Additional Scenario #1”; “Additional Scenario #2”; etc.

AllScenarios
The following applies to all of the scenario tabs:
x

x
x

The variables should be the same (and have the same names) as the variables listed
in the corresponding sections of the ScenarioVariableDefinitionsSub-schedule.

List quarterly values for the variables starting with the last realized value through the end
of the forecast horizon.
If a Bank needs to infer a monthly (instead of quarterly) progression of variables, it
should smooth or prorate the variables, rather than holding the quarterly value
constant over the quarter months.

REGULATORYCAPITALINSTRUMENTSSCHEDULE

GeneralGuidance
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The Regulatory Capital Instruments schedule collects actual (historical) data and projections over
the nine-quarter horizon of Banks’ balances of the funded instruments that are included in
regulatory capital. The schedule collects data on the historical balances and projected balances of
funded regulatory capital instruments by instrument type, in addition to projections for issuances
and redemptions that contribute to changes in balances under the Bank baseline scenario.
This schedule collects the total balances of capital instruments and planned redemptions and
issuances at an aggregate instrument-type level (e.g., common stock, non-cumulative perpetual
preferred, subordinated debt, etc.).
The instructions for the sub-schedule should be read in conjunction with the regulatory capital
guidelines issued by the OCC and the regulatory capital rule.
ProjectedCapitalActionsandBalancesSubǦschedule
Banks must report information on both a notional basis and on the basis of the dollar amount
included in regulatory capital. For “Notional Amount” report the total notional amount of each
instrument. Banks must provide the “Notional Amount” regardless of whether there is an associated
amount recognized in regulatory capital. For example, 100% of subordinated debt nearing maturity
with limited or no recognition in regulatory capital should be included. For “Amount Recognized in
Regulatory Capital” report the portion of the notional amount that is recognized in regulatory
capital.
Banks should use the “Comments” field to provide identification of individual instruments that have
changed in value. Respondents should also include any other characteristics that impact the
investment value. All Banks must report quarter ending balances under the “Actual As of Date” and
projected balances under Projection Quarters PQ1, PQ2, PQ3, PQ4, PQ5, PQ6, PQ7, PQ8, and PQ9 for
both the “Notional Amount” and the “Amount recognized in regulatory capital.”
For any instrument type the Bank has not issued and does not project to issue, Banks must leave the
field blank.
For both the “Notional amount” and “Amount recognized in regulatory capital” within the “Revised
regulatory capital treatment section,” Banks must provide the actual and projected aggregate dollar
amounts ($Millions) for each line item under the regulatory capital rule. Submissions must reflect
the necessary transition provisions for non-qualifying capital instruments with their quarter ending
actual balances reported.
For “Quarterly Redemption/Repurchase Activity,” report the actual and projected aggregate dollar
amount ($Millions) of planned redemptions and repurchases to be conducted in each quarter for
each type of capital instrument. All redemptions and repurchases must be reported as negative
values. “Quarterly Redemption/Repurchase Activity” must include increases and decreases in APIC
attributable to the amortization of employee stock compensation and any changes in APIC, treasury
or common stock as a result of the actual issuance of common stock for the employee stock
compensation.
For “Quarterly Issuance Activity,” report the actual and projected aggregate dollar amount
112

($Millions) of planned issuances to be conducted in each quarter for each instrument type.
“Quarterly Issuance Activity” must include increases and decreases in APIC attributable to the
amortization of employee stock compensation and any changes in APIC, treasury or common stock
as a result of the actual issuance of common stock for the employee stock compensation.
Conversion of preferred stock to common stock should be reported as a redemption of preferred
stock and an issuance of common stock in the same quarter.
For “Quarterly Activity – Other than Issuances, Repurchases, or Redemptions,” report the actual and
projected aggregate dollar amount ($Millions) of planned changes in regulatory capital instruments
that are not the direct result of issuances, repurchases, or redemptions, including but not limited to:
(1) Maturities of capital instruments; and (2) Equity contributions from a parent that do not involve
the issuance of common stock.
For “Capital Balances,” report the actual aggregate balances ($Millions) of each type of capital
instrument for the as-of quarter end date, reflecting the impact of planned capital actions. “Capital
Balances” “Notional Amount” the actual must be completed, even if the instrument is not recognized
in regulatory capital. Projection quarters are calculated based on the activity reported in the
“Quarterly Redemption/Repurchase Activity,” “Quarterly Issuance Activity,” and “Quarterly Activity
– Other than issuances and repurchases” and the reported “Actual”.
QuarterlyRedemption/RepurchaseActivity

LineItem1CommonStock(CS)(Regulatorycapitalruletreatment–CommonEquityTier1)
1. "Common Stock" as defined in the Call Report Schedule RC, line item 24, provided it meets the
criteria for common equity tier 1 capital based on the regulatory capital rules of the OCC.
Include capital instruments issued by mutual banking organizations that meet the criteria for
common equity tier 1 capital;
2. PLUS: "Surplus" as defined in the Call Report Schedule RC, line item 25;
3. LESS: "Other equity capital components" as defined in the Call Report Schedule RC, line item
26(c); and
4. LESS: "Issuances associated with the U.S. Department of Treasury Capital Purchase
Program: Warrants to Purchase Common Stock," if applicable.
Line 1 should exclude amounts reported in line 2 as described below.
LineItem2CommonStock(CS)ǦEmployeeStockCompensation(Regulatorycapitalrule
treatment–CommonEquityTier1)
If applicable, report the carrying amount of common stock as defined in the Call Report Schedule RC,
line item 24 issued as part of an ESOP and included in equity capital on the balance sheet. Include
increases and decreases in APIC attributable to the amortization of employee stock compensation
and any changes in APIC, treasury or common stock as a result of the actual issuance of common
stock for employee stock for employee stock compensation.
LineItem3CSWarrants(Regulatorycapitalruletreatment–CommonEquityTier1)
Report the carrying amount of warrants to issue common stock as defined in the Call Report
Schedule RC, line item 24 and included in equity capital on the balance sheet.

113

LineItem4CSUSGInvestment(Regulatorycapitalruletreatment–CommonEquityTier1)
Report the carrying amount of warrants issued to the U.S. Department of Treasury to purchase
common stock as defined in the Call Report Schedule RC, line item 24 of the reporting institution that
is included in equity capital on the balance sheet.
LineItem5CapitalInstrumentIssuedbySubsidiary(Regulatorycapitalruletreatment–
CommonEquityTier1)
If applicable, report capital instruments issued by a fully consolidated subsidiary of the reporting
institution to a third-party investor that qualify for inclusion in common equity tier 1 capital as
defined in the Call Report Schedule RC-R, Part I, line item 4. To qualify for inclusion in common
equity tier 1 capital, the capital instruments must be issued by a depository institution or a foreign
bank that is a consolidated subsidiary of a banking organization.
LineItem6OtherCommonEquityTier1Instruments(Regulatorycapitalruletreatment–
CommonEquityTier1)
Report all other Common Equity Tier 1 instruments issued that are not included in the Call Report
Schedule RC-R, Part I, line items 1, 2, 4 and 5.
LineItem7NonǦCumulativePerpetualPreferred(NCPP)(Regulatorycapitalruletreatment
–AdditionalTier1)
Report the amount of non-cumulative perpetual preferred stock and related surplus included in the
Call Report Schedule RC, line item 23, and any other capital instrument and related surplus that
satisfy all the additional tier 1 criteria in 12 CFR 3.20(c)of the regulatory capital rules of the OCC.
LineItem8NCPPConvertible(Regulatorycapitalruletreatment–AdditionalTier1)
Report the amount of NCPP Convertible securities and related surplus included in the Call Report
Schedule RC, line item 23, that satisfy all the additional tier 1 criteria in 12 CFR 3.20(c) of the
regulatory capital rules of the OCC.
LineItem9MandatoryConvertiblePreferred(MCP)(Regulatorycapitalruletreatment–
AdditionalTier1)
Report the amount of MCP securities and related surplus included in the Call Report Schedule RC,
line item 23, that satisfy all the additional tier 1 criteria in 12 CFR 3.20(c) of the regulatory capital
rules of the OCC.
LineItem10MCPUSGPreferred(Regulatorycapitalruletreatment–AdditionalTier1)
Report the amount of mandatory convertible preferred securities issued to the U.S. Department of
Treasury by Banks that satisfy all the additional tier 1 criteria in 12 CFR 3.20(c) of the regulatory
capital rules of the OCC included in the Call Report Schedule RC, line item 3.
Item11CapitalInstrumentIssuedbySubsidiary(Regulatorycapitalruletreatment–
AdditionalTier1)
If applicable, report the amount of tier 1 minority interest not included in common equity tier 1
capital that is includable at the consolidated level as defined in the Call Report Schedule RC-R, Part I,
114

line item 22. For tier 1 minority interest, there is no requirement that the subsidiary be a depository
institution or a foreign bank. However, the instrument that gives rise to additional tier 1 minority
interest must meet all the criteria for additional tier 1 capital instrument.
LineItem12OtherAdditionalTier1Instruments(Regulatorycapitalruletreatment–
AdditionalTier1)
Report the amount of all other capital instruments, other than those included in line items 7 through
11 that satisfy all the additional tier 1 criteria in 12 CFR 3.20(c) of the regulatory capital rules of the
OCC.
LineItem13CumulativePerpetualPreferred(CPP)(Regulatorycapitalruletreatment–
NonǦqualifyingInstrumentinTier1)
Report the amount of CPP securities that were included in tier 1 capital (Call Report Schedule RC-R,
Part I, line item 21) and outstanding as of January 1, 2014, and that are subject to phase out.
LineItem14CPPTARPPreferred(Regulatorycapitalruletreatment–NonǦqualifying
InstrumentinTier1)
If applicable, report the amount of CPP TARP Preferred securities that were included in tier 1 capital
(Call Report Schedule RC-R, Part I, line item 21) and outstanding as of January 1, 2014, and that are
subject to phase out.
LineItem15MandatoryConvertiblePreferred(MCP)(Regulatorycapitalruletreatment–
NonǦqualifyingInstrumentinTier1)
Report the amount of Mandatory Convertible Preferred securities that were included in tier 1 capital
(Call Report Schedule RC-R, Part I line item 21) and outstanding as of January 1, 2014, and that are
subject to phase out.
LineItem16MCPUSGPreferred(Regulatorycapitalruletreatment–NonǦqualifying
InstrumentinTier1)
Report the amount of MCP USG Preferred securities that were included in tier 1 capital (Call Report
Schedule RC-R, Part I, line item 21) and outstanding as of January 1, 2014, and that are subject to
phase out.
LineItem17CumulativeDatedPreferred(TRUPS)(Regulatorycapitalruletreatment–NonǦ
qualifyingInstrumentinTier1)
Report the amount of Cumulative Dated Preferred (TRUPS) securities that were included in tier 1
capital (Call Report Schedule RC-R, Part I, line item 21) and outstanding as of January 1, 2014, and
that are subject to phase out.
LineItem18USGPreferredTRUPS(Regulatorycapitalruletreatment–NonǦqualifying
InstrumentinTier1)
Report the amount of USG Preferred (TRUPS) securities that were included in tier 1 capital (Call
Report Schedule RC-R, Part I, line item 21) and outstanding as of January 1, 2014, and that are
subject to phase out.
LineItem19OtherNonǦqualifyingInstrumentsinTier1(Regulatorycapitalruletreatment
–NonǦqualifyingInstrumentinTier1)
Report the amount of all other capital instruments other than those include in line items 14 through
115

18 that were included in tier 1 capital (Call Report Schedule RC-R, Part I, line item 21) and
outstanding as of January 1, 2014, and that are subject to phase out.
LineItem20SubordinatedDebt(Regulatorycapitalruletreatment–Tier2)
Report subordinated debt instruments that satisfy all eligibility criteria under the regulatory capital
rules of the OCC and related surplus included in the Call Report Schedule RC-R, Part I, line item 39.
Include instruments that were (i) issued under the Small Business Jobs Act of 2010, or, prior to
October 4, 2010, under the Emergency Economic Stabilization Act of 2008 and (ii) were included in
the tier 2 capital non-qualifying capital instruments (e.g., TruPS and CPP) under the OCC’s general
risk-based capital rules.
LineItem21CapitalInstrumentIssuedbySubsidiary(Regulatorycapitalruletreatment–
Tier2)
If applicable, report the amount of total capital minority interest not included in tier 1 capital, as
defined in the Call Report Schedule RC-R, Part I, line item 41.
LineItem22OtherTier2Instruments(Regulatorycapitalruletreatment–Tier2)
Report all other capital instruments, other than those included in line items 20 and 21, that satisfy all
eligibility criteria under the regulatory capital rules of the OCC and related surplus included in the
Call Report Schedule RC-R, Part I, line item 39.
In addition, report tier 2 capital non-qualifying capital instruments (e.g., TruPS and cumulative
perpetual preferred) that have been phased-out of tier 1 capital in the Call Report Schedule RC-R,
Part I, line item 21.
For items 23 through 29, holding companies may include in regulatory capital debt or equity
instruments issued prior to September 12, 2010, that do not meet the criteria for additional tier 1 or
tier 2 capital instruments in 12 CFR 3.20 of the regulatory capital rules but that were included in tier
1 or tier 2 capital respectively as of September 12, 2010 (non-qualifying capital instruments issued
prior to September 12, 2010) up to the percentage of the outstanding principal amount of such nonqualifying capital instruments as of January 1, 2014, in the Call Report Schedule RC-R, line item 21.
LineItem23CumulativePerpetualPreferred(CPP)(Regulatorycapitalruletreatment–
NonǦqualifyingInstrumentinTier2)
Report the amount of CPP instruments that were included in tier 2 capital (Call Report Schedule RCR, Part I, line item 40) and outstanding as of January 1, 2014, and that are subject to phase out.
LineItem24CPPTARPPreferred(Regulatorycapitalruletreatment–NonǦqualifying
InstrumentinTier2)
If applicable, report the amount of CPP TARP Preferred instruments that were included in tier 2
capital (Call Report Schedule RC-R, Part I, line item 40) and outstanding as of January 1, 2014, and
that are subject to phase out.
LineItem25MandatoryConvertiblePreferred(MCP)(Regulatorycapitalruletreatment–
NonǦqualifyingInstrumentinTier2)
Report the amount of MCP instruments that were included in tier 2 capital (Call Report Schedule RCR, Part I, line item 40) and outstanding as of January 1, 2014, and that are subject to phase out.
116

LineItem26MCPUSGPreferred(Regulatorycapitalruletreatment–NonǦqualifying
InstrumentinTier2)
Report the amount of CPP instruments that were included in tier 2 capital (Call Report Schedule RCR, Part I, line item 40) and outstanding as of January 1, 2014, and that are subject to phase out.
LineItem27CumulativeDatedPreferred(TRUPS)(Regulatorycapitalruletreatment–NonǦ
qualifyingInstrumentinTier2)
Report the amount of Cumulative Dated Preferred (TRUPS) instruments that were included in tier 2
capital (Call Report Schedule RC-R, Part I, line item 40) and outstanding as of January 1, 2014, and
that are subject to phase out.
LineItem28USGPreferredTRUPS(Regulatorycapitalruletreatment–NonǦqualifying
InstrumentinTier2)
Report the amount of CPP instruments that were included in tier 2 capital (Call Report Schedule RCR, Part I, line item 40) and outstanding as of January 1, 2014, and that are subject to phase out.
LineItem29OtherNonǦqualifyingInstrumentsinTier2(Regulatorycapitalruletreatment
–NonǦqualifyingInstrumentinTier2)
Report the amount of all capital instruments other than the ones included in line items 23 through
28 that were included in tier 2 capital (Call Report Schedule RC-R, Part I, line item 40) and
outstanding as of January 1, 2014, and that are subject to phase out.
QuarterlyIssuanceActivity


LineItem30CommonStock(CS)(Regulatorycapitalruletreatment–CommonEquityTier
1)
Report (1)"Common Stock" as defined in the Call Report Schedule RC, line item 24, provided it meets
the criteria for common equity tier 1 capital based on the regulatory capital rules of the OCC. Include
capital instruments issued by mutual banking organizations that meet the criteria for common
equity tier 1 capital;
(2) PLUS: "Surplus" as defined in the Call Report Schedule RC, line item 25;
(3) LESS: "Other equity capital components" as defined in the Call Report Schedule RC, line item
26(c); and
(4) LESS: "Issuances associated with the U.S. Department of Treasury Capital Purchase Program:
Warrants to Purchase Common Stock," If applicable.
Line 30 should exclude amounts reported in line 31 as described below.
LineItem31CommonStock(CS)ǦEmployeeStockCompensation(Regulatorycapitalrule
treatment–CommonEquityTier1)
If applicable, report the carrying amount of common stock as defined in the Call Report Schedule RC,
line item 24 issued as part of an ESOP and included in equity capital on the balance sheet. Include
increases and decreases in APIC attributable to the amortization of employee stock compensation
and any changes in APIC, treasury or common stock as a result of the actual issuance of common
stock for employee stock for employee stock compensation.
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LineItem32CSWarrants(Regulatorycapitalruletreatment–CommonEquityTier1)
Report the carrying amount of warrants to issue common stock as defined in the Call Report
Schedule RC, line item 24 and included in equity capital on the balance sheet.
LineItem33CSUSGInvestment(Regulatorycapitalruletreatment–CommonEquityTier1)
Report the carrying amount of warrants issued to the U.S. Department of Treasury to purchase
common stock as defined in the Call Report Schedule RC, line item 24 of the reporting institution that
is included in equity capital on the balance sheet.
LineItem34CapitalInstrumentIssuedbySubsidiary(Regulatorycapitalruletreatment–
CommonEquityTier1)
If applicable, report capital instruments issued by a fully consolidated subsidiary of the reporting
institution to a third-party investor that qualify for inclusion in common equity tier 1 capital as
defined in the Call Report Schedule RC-R, Part I, line item 4. To qualify for inclusion in common
equity tier 1 capital, the capital instruments must be issued by a depository institution or a foreign
bank that is a consolidated subsidiary of a banking organization.
LineItem35OtherCommonEquityTier1Instruments(Regulatorycapitalruletreatment–
CommonEquityTier1)
Report as defined in the regulatory capital rule (July 2013).
LineItem36NonǦCumulativePerpetualPreferred(NCPP)(Regulatorycapitalrule
treatment–AdditionalTier1)
Report the amount of NCPP stock and related surplus included in the Call Report Schedule RC, line
item 23, and any other capital instrument and related surplus that satisfy all the additional tier 1
criteria in 12 CFR 3.20(c) of the regulatory capital rules of the OCC.
LineItem37NCPPConvertible(Regulatorycapitalruletreatment–AdditionalTier1)
Report the amount of NCPP Convertible securities and related surplus included in the Call Report
Schedule RC, line item 23, that satisfy all the additional tier 1 criteria in 12 CFR 3.20(c) of the
regulatory capital rules of the OCC.
LineItem38MandatoryConvertiblePreferred(MCP)(Regulatorycapitalruletreatment–
AdditionalTier1)
Report the amount of MCP securities and related surplus included in the Call Report Schedule RC,
line item 23, that satisfy all the additional tier 1 criteria in 12 CFR 3.20(c) of the regulatory capital
rules of the OCC.
LineItem39MCPUSGPreferred(Regulatorycapitalruletreatment–AdditionalTier1)
Report the amount of MCP securities issued to the U.S. Department of Treasury by Banks that satisfy
all the additional tier 1 criteria in 12 CFR 3.20(c) of the regulatory capital rules of the OCC included
in the Call Report Schedule RC, line item 3.
LineItem40CapitalInstrumentIssuedbySubsidiary(Regulatorycapitalruletreatment–
AdditionalTier1)
118

If applicable, report the amount of tier 1 minority interest not included in common equity tier 1
capital that is includable at the consolidated level as defined in the Call Report Schedule RC-R, Part
I, line item 22. For tier 1 minority interest, there is no requirement that the subsidiary be a
depository institution or a foreign bank. However, the instrument that gives rise to additional tier 1
minority interest must meet all the criteria for additional tier 1 capital instrument.
LineItem41OtherAdditionalTier1Instruments(Regulatorycapitalruletreatment–
AdditionalTier1)
Report the amount of all other capital instruments, other than those included in line items 36
through 40 that satisfy all the additional tier 1 criteria in 12 CFR 3.20(c) of the regulatory capital
rules of the OCC.
LineItem42CumulativePerpetualPreferred(CPP)(Regulatorycapitalruletreatment–
NonǦqualifyingInstrumentinTier1)
Report the amount of CPP securities that were included in tier 1 capital (Call Report Schedule RC-R,
Part I, line item 21) and outstanding as of January 1, 2014, and that are subject to phase out.
LineItem43CPPTARPPreferred(Regulatorycapitalruletreatment–NonǦqualifying
InstrumentinTier1)
If applicable, report the amount of CPP TARP Preferred securities that were included in tier 1 capital
(Call Report Schedule RC-R, Part I, line item 21) and outstanding as of January 1, 2014, and that are
subject to phase out.
LineItem44MandatoryConvertiblePreferred(MCP)(Regulatorycapitalruletreatment–
NonǦqualifyingInstrumentinTier1)
Report the amount of MCP securities that were included in tier 1 capital (Call Report Schedule RC-R,
Part I, line item 21) and outstanding as of January 1, 2014, and that are subject to phase out.
LineItem45MCPUSGPreferred(Regulatorycapitalruletreatment–NonǦqualifying
InstrumentinTier1)
Report the amount of MCP USG Preferred securities that were included in tier 1 capital (Call Report
Schedule RC-R, Part I, line item 21) and outstanding as of January 1, 2014, and that are subject to
phase out.
LineItem46CumulativeDatedPreferred(TRUPS)(Regulatorycapitalruletreatment–NonǦ
qualifyingInstrumentinTier1)
Report the amount of Cumulative Dated Preferred (TRUPS) securities that were included in tier 1
capital (Call Report Schedule RC-R, Part I, line item 21) and outstanding as of January 1, 2014, and
that are subject to phase out.
LineItem47USGPreferredTRUPS(Regulatorycapitalruletreatment–NonǦqualifying
InstrumentinTier1)
Report the amount of USG Preferred (TRUPS) securities that were included in tier 1 capital (Call
Report Schedule RC-R, Part I, line item 21) and outstanding as of January 1, 2014, and that are
subject to phase out.
LineItem48OtherNonǦqualifyingInstrumentsinTier1(Regulatorycapitalruletreatment
119

–NonǦqualifyingInstrumentinTier1)
Report the amount of all other capital instruments other than those included in line items 42
through 47 that were included in tier 1 capital (Call Report Schedule RC-R, Part I, line item 21) and
outstanding as of January 1, 2014, and that are subject to phase out.
LineItem49SubordinatedDebt(Regulatorycapitalruletreatment–Tier2)
Report subordinated debt instruments that satisfy all eligibility criteria under the regulatory capital
rules of the OCC and related surplus included in the Call Report Schedule RC-R, Part I, line item 39.
Include instruments that were (i) issued under the Small Business Jobs Act of 2010, or, prior to
October 4, 2010, under the Emergency Economic Stabilization Act of 2008 and (ii) were included in
the tier 2 capital non-qualifying capital instruments (e.g., TruPS and cumulative perpetual preferred)
under the OCC’s general risk-based capital rules.
LineItem50CapitalInstrumentIssuedbySubsidiary(Regulatorycapitalruletreatment–
Tier2)
If applicable, report the amount of total capital minority interest not included in tier 1 capital, as
defined in the Call Report Schedule RC-R, Part I, line item 41.
LineItem51OtherTier2Instruments(Regulatorycapitalruletreatment–Tier2)
Report all other capital instruments, other than those included in line items 49 and 50, that satisfy all
eligibility criteria under the regulatory capital rules of the OCC and related surplus included in the
Call Report Schedule RC-R, Part I, line item 27. In addition, report tier 2 capital non-qualifying
capital instruments (e.g., TruPS and CPP) that have been phased-out of tier 1 capital in the Call
Report Schedule RC-R, Part I, line item 21.
For items 52 through 58, holding companies may include in regulatory capital debt or equity
instruments issued prior to September 12, 2010, that do not meet the criteria for additional tier 1 or
tier 2 capital instruments in 12 CFR 3.20 of the regulatory capital rules but that were included in tier
1 or tier 2 capital respectively as of September 12, 2010 (non-qualifying capital instruments issued
prior to September 12, 2010) up to the percentage of the outstanding principal amount of such nonqualifying capital instruments as of January 1, 2014, in Schedule RC-R, item 21.
LineItem52CumulativePerpetualPreferred(CPP)(Regulatorycapitalruletreatment–
NonǦqualifyingInstrumentinTier2)
Report the amount of CPP instruments that were included in tier 2 capital (Call Report Schedule RCR, Part I, line item 40) and outstanding as of January 1, 2014, and that are subject to phase out.
LineItem53CPPTARPPreferred(Regulatorycapitalruletreatment–NonǦqualifying
InstrumentinTier2)
If applicable, report the amount of CPP TARP Preferred instruments that were included in tier 2
capital (Call Report Schedule RC-R, Part I, line item 40) and outstanding as of January 1, 2014,
and that are subject to phase out.
LineItem54MandatoryConvertiblePreferred(MCP)(Regulatorycapitalruletreatment
–NonǦqualifyingInstrumentinTier2)
Report the amount of MCP instruments that were included in tier 2 capital (Call Report Schedule RCR, Part I, line item 40) and outstanding as of January 1, 2014, and that are subject to phase out.
120

LineItem55MCPUSGPreferred(Regulatorycapitalruletreatment–NonǦqualifying
InstrumentinTier2)
Report the amount of CPP instruments that were included in tier 2 capital (Call Report Schedule RCR, Part I, line item 40) and outstanding as of January 1, 2014, and that are subject to phase out.
LineItem56CumulativeDatedPreferred(TRUPS)(Regulatorycapitalruletreatment–
NonǦqualifyingInstrumentinTier2)
Report the amount of Cumulative Dated Preferred (TRUPS) instruments that were included in tier 2
capital (Call Report Schedule RC-R, Part I, line item 40) and outstanding as of January 1, 2014, and
that are subject to phase out.
LineItem57USGPreferredTRUPS(Regulatorycapitalruletreatment–NonǦqualifying
InstrumentinTier2)
Report the amount of CPP instruments that were included in tier 2 capital (Call Report Schedule RCR, Part I, line item 40) and outstanding as of January 1, 2014, and that are subject to phase out.
LineItem58OtherNonǦqualifyingInstrumentsinTier2(Regulatorycapitalruletreatment
–NonǦqualifyingInstrumentinTier2)
Report the amount of all capital instruments other than the ones included in line items 52 through 57
that were included in tier 2 capital (Call Report Schedule RC-R, Part I, line item 40) and outstanding
as of January 1, 2014, and that are subject to phase out.
QuarterlyActivityǦOtherthanissuancesorrepurchases

LineItem59CommonStock(CS)(Regulatorycapitalruletreatment–CommonEquityTier
1)

Report
1. "Common Stock" as defined in the Call Report Schedule RC, line item 24, provided it meets the
criteria for common equity tier 1 capital based on the regulatory capital rules of the OCC.
Include capital instruments issued by mutual banking organizations that meet the criteria for
common equity tier 1 capital;
2. PLUS: "Surplus" as defined in the Call Report Schedule RC, line item 25;
3. LESS: "Other equity capital components" as defined in the Call Report Schedule RC, line
item 26(c); and
4. LESS: "Issuances associated with the U.S. Department of Treasury Capital Purchase
Program: Warrants to Purchase Common Stock," if applicable.
Line 59 should exclude amounts reported in line 60 as described below.
LineItem60CommonStock(CS)ǦEmployeeStockCompensation(Regulatorycapitalrule
treatment–CET1)
If applicable, report the carrying amount of common stock as defined in the Call Report Schedule
RC,
line item 24 issued as part of an ESOP and included in equity capital on the balance sheet.
Include increases and decreases in APIC attributable to the amortization of employee stock
121

compensation and any changes in APIC, treasury or common stock as a result of the actual
issuance of common stock for employee stock compensation.
LineItem61CSWarrants(Regulatorycapitalruletreatment–CommonEquityTier1)
Report the carrying amount of warrants to issue common stock as defined in the Call Report
Schedule RC, line item 24 and included in equity capital on the balance sheet.
LineItem62CSUSGInvestment(Regulatorycapitalruletreatment–CommonEquityTier1)
Report the carrying amount of warrants issued to the U.S. Department of Treasury to purchase
common stock as defined in the Call Report Schedule RC, line item 24 of the reporting institution that
is included in equity capital on the balance sheet.
LineItem63CapitalInstrumentIssuedbySubsidiary(Regulatorycapitalruletreatment–
CommonEquityTier1)
If applicable, report capital instruments issued by a fully consolidated subsidiary of the reporting
institution to a third-party investor that qualify for inclusion in common equity tier 1 capital as
defined in the Call Report Schedule RC-R, Part I, line item 4. To qualify for inclusion in common
equity tier 1 capital, the capital instruments must be issued by a depository institution or a foreign
bank that is a consolidated subsidiary of a banking organization.
LineItem64OtherCommonEquityTier1Instruments(Regulatorycapitalruletreatment–
CommonEquityTier1)
Report as defined in the regulatory capital rule.
LineItem65NonǦCumulativePerpetualPreferred(NCPP)(Regulatorycapitalrule
treatment–AdditionalTier1)
Report the amount of NCPP stock and related surplus included in the Call Report Schedule RC, line
item 23, and any other capital instrument and related surplus that satisfy all the additional tier 1
criteria in 12 CFR 3.20(c) of the regulatory capital rules of the OCC.
LineItem66NCPPConvertible(Regulatorycapitalruletreatment–AdditionalTier1)
Report the amount of NCPP Convertible securities and related surplus included in the Call Report
Schedule RC, line item 23, that satisfy all the additional tier 1 criteria in 12 CFR 3.20(c) of the
regulatory capital rules of the OCC.
LineItem67MandatoryConvertiblePreferred(MCP)(Regulatorycapitalruletreatment–
AdditionalTier1)
Report the amount of MCP securities and related surplus included in the Call Report Schedule RC,
line item 23, that satisfy all the additional tier 1 criteria in 12 CFR 3.20(c) of the regulatory capital
rules of the OCC.
LineItem68MCPUSGPreferred(Regulatorycapitalruletreatment–AdditionalTier1)
Report the amount of MCP securities issued to the U.S. Department of Treasury by Banks that satisfy
all the additional tier 1 criteria in 12 CFR 3.20(c) of the regulatory capital rules of the OCC included
in the Call Report Schedule RC, line item 3.
122

LineItem69CapitalInstrumentIssuedbySubsidiary(Regulatorycapitalruletreatment–
AdditionalTier1)
If applicable, report the amount of tier 1 minority interest not included in common equity tier 1
capital that is includable at the consolidated level as defined in the Call Report Schedule RC-R, Part I,
line item 22. For tier 1 minority interest, there is no requirement that the subsidiary be a depository
institution or a foreign bank. However, the instrument that gives rise to additional tier 1 minority
interest must meet all the criteria for additional tier 1 capital instrument.
LineItem70OtherAdditionalTier1Instruments(Regulatorycapitalruletreatment–
AdditionalTier1)
Report the amount of all other capital instruments, other than those included in line items 65
through 69 that satisfy all the additional tier 1 criteria in 12 CFR 3.20(c) of the regulatory capital
rules of the OCC.
LineItem71CumulativePerpetualPreferred(CPP)(Regulatorycapitalruletreatment–
NonǦqualifyingInstrumentinTier1)
Report the amount of CPP securities that were included in tier 1 capital (Call Report Schedule RC-R,
Part I, line item 21) and outstanding as of January 1, 2014, and that are subject to phase out.
LineItem72CPPTARPPreferred(Regulatorycapitalruletreatment–NonǦqualifying
InstrumentinTier1)
If applicable, report the amount of CPP TARP Preferred securities that were included in tier 1 capital
(Call Report Schedule RC-R, Part I, line item 21) and outstanding as of January 1, 2014, and that are
subject to phase out.
LineItem73MandatoryConvertiblePreferred(MCP)(Regulatorycapitalruletreatment–
NonǦqualifyingInstrumentinTier1)
Report the amount of MCP securities that were included in tier 1 capital (Call Report Schedule RC-R,
Part I, line item 21) and outstanding as of January 1, 2014, and that are subject to phase out.
LineItem74MCPUSGPreferred(Regulatorycapitalruletreatment–NonǦqualifying
InstrumentinTier1)
Report the amount of MCP USG Preferred securities that were included in tier 1 capital (Call Report
Schedule RC-R, Part I, line item 21) and outstanding as of January 1, 2014, and that are subject to
phase out.
LineItem75CumulativeDatedPreferred(TRUPS)(Regulatorycapitalruletreatment–NonǦ
qualifyingInstrumentinTier1)
Report the amount of Cumulative Dated Preferred (TRUPS) securities that were included in tier 1
capital (Call Report Schedule RC-R, Part I, line item 21) and outstanding as of January 1, 2014, and
that are subject to phase out.
LineItem76USGPreferredTRUPS(Regulatorycapitalruletreatment–NonǦqualifying
InstrumentinTier1)
Report the amount of USG Preferred (TRUPS) securities that were included in tier 1 capital (Call
Report Schedule RC-R, Part I, line item 21) and outstanding as of January 1, 2014, and that are
subject to phase out.
123

LineItem77OtherNonǦqualifyingInstrumentsinTier1(Regulatorycapitalruletreatment
–NonǦqualifyingInstrumentinTier1)
Report the amount of all other capital instruments other than those included in line items 71
through 76 that were included in tier 1 capital (Call Report Schedule RC-R, Part I, line item 21) and
outstanding as of January 1, 2014, and that are subject to phase out.
LineItem78SubordinatedDebt(Regulatorycapitalruletreatment–Tier2)
Report subordinated debt instruments that satisfy all eligibility criteria under the regulatory capital
rules of the OCC and related surplus included in the Call Report Schedule RC-R, Part I, line item 39.
Include instruments that were (i) issued under the Small Business Jobs Act of 2010, or, prior to
October 4, 2010, under the Emergency Economic Stabilization Act of 2008 and (ii) were included in
the tier 2 capital nonqualifying capital instruments (e.g., TruPS and CPP) under the OCC’s general
risk-based capital rules.
LineItem79CapitalInstrumentIssuedbySubsidiary(Regulatorycapitalruletreatment–
Tier2)
If applicable, report the amount of total capital minority interest not included in tier 1 capital, as
defined in the Call Report Schedule RC-R, Part I, line item 41.
LineItem80OtherTier2Instruments(Regulatorycapitalruletreatment–Tier2)
Report all other capital instruments, other than those included in line items 78 and 79, that satisfy all
eligibility criteria under the regulatory capital rules of the OCC and related surplus included in the
Call Report Schedule RC-R, Part I, line item 39.
In addition, report tier 2 capital non-qualifying capital instruments (e.g., TruPS and CPP) that have
been phased-out of tier 1 capital in the Call Report Schedule RC-R, Part I, line item 21.
For items 81 through 87, banks may include in regulatory capital debt or equity instruments
issued prior to September 12, 2010, that do not meet the criteria for additional tier 1 or tier 2 capital
instruments in 12 CFR 3.20 of the regulatory capital rules but that were included in tier 1 or tier 2
capital respectively as of September 12, 2010 (non-qualifying capital instruments issued prior to
September 12, 2010) up to the percentage of the outstanding principal amount of such nonqualifying capital instruments as of January 1, 2014, in Schedule RC-R, item 21.
LineItem81CumulativePerpetualPreferred(CPP)(Regulatorycapitalruletreatment–
NonǦqualifyingInstrumentinTier2)
Report the amount of CPP instruments that were included in tier 2 capital (Call Report Schedule RCR, Part I, line item 28) and outstanding as of January 1, 2014, and that are subject to phase out.
LineItem82CPPTARPPreferred(Regulatorycapitalruletreatment–NonǦqualifying
InstrumentinTier2)
If applicable, report the amount of CPP TARP Preferred instruments that were included in tier 2
capital (Call Report Schedule RC-R, Part I, line item 40) and outstanding as of January 1, 2014, and
that are subject to phase out.
LineItem83MandatoryConvertiblePreferred(MCP)(Regulatorycapitalruletreatment–
NonǦqualifyingInstrumentinTier2)
124

Report the amount of MCP instruments that were included in tier 2 capital (Call Report Schedule RCR, Part I, line item 40) and outstanding as of January 1, 2014, and that are subject to phase out.
LineItem84MCPUSGPreferred(Regulatorycapitalruletreatment–NonǦqualifying
InstrumentinTier2)
Report the amount of CPP instruments that were included in tier 2 capital (Call Report Schedule RCR, Part I, line item 40) and outstanding as of January 1, 2014, and that are subject to phase out.
LineItem85CumulativeDatedPreferred(TRUPS)(Regulatorycapitalruletreatment–NonǦ
qualifyingInstrumentinTier2)
Report the amount of Cumulative Dated Preferred (TRUPS) instruments that were included in tier 2
capital (Call Report Schedule RC-R, Part I, line item 40) and outstanding as of January 1, 2014, and
that are subject to phase out.
LineItem86USGPreferredTRUPS(Regulatorycapitalruletreatment–NonǦqualifying
InstrumentinTier2)
Report the amount of CPP instruments that were included in tier 2 capital (Call Report Schedule RCR, Part I, line item 40) and outstanding as of January 1, 2014, and that are subject to phase out.
LineItem87OtherNonǦqualifyingInstrumentsinTier2(Regulatorycapitalruletreatment
–NonǦqualifyingInstrumentinTier2)
Report the amount of all capital instruments other than the ones included in items 81 through 86
that were included in tier 2 capital (Call Report Schedule RC-R, Part I, line item 40) and outstanding
as of January 1, 2014, and that are subject to phase out.
CapitalBalances
LineItem88CommonStock(CS)(Regulatorycapitalruletreatment–CommonEquityTier
1)
For the actual as-of date, report
(1)"Common Stock" as defined in the Call Report Schedule RC, line item 24, provided it meets the
criteria for common equity tier 1 capital based on the regulatory capital rules of the OCC. Include
capital instruments issued by mutual banking organizations that meet the criteria for common
equity tier 1 capital;
(2) PLUS: "Surplus" as defined in the Call Report Schedule RC, line item 25;
(3) LESS: "Other equity capital components" as defined in the Call Report Schedule RC, line item
26(c); and
(4) LESS: "Issuances associated with the U.S. Department of Treasury Capital Purchase Program:
Warrants to Purchase Common Stock," if applicable.
Line 88 should exclude amounts reported in line 89 as described below.
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 1, 2, 30,
31, 59, 60 and actual as-of date item 88. For projection periods PQ2 through PQ9, the item is
calculated as the sum of current projection period items 1, 2, 30, 31, 59, 60 and the prior projection
period’s item 88.
125

LineItem89CSWarrants(Regulatorycapitalruletreatment–CommonEquityTier1)
For the actual as-of date, report the carrying amount of warrants to issue common stock as defined
in the Call Report Schedule RC, line item 24 and included in equity capital on the balance sheet.
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 3, 32, 61
and actual as-of date item 89. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 3, 32, 61 and the prior projection period’s item 89.
LineItem90CSUSGInvestment(Regulatorycapitalruletreatment–CommonEquityTier1)
For the actual as-of date, report the carrying amount of warrants issued to the U.S. Department of
Treasury to purchase common stock as defined in the Call Report Schedule RC, line item 24 of the
reporting institution that is included in equity capital on the balance sheet.
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 4, 33, 62,
and actual as-of date item 90. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 4, 33, 62 and the prior projection period’s item 90.
LineItem91CapitalInstrumentIssuedbySubsidiary(Regulatorycapitalruletreatment–
CommonEquityTier1)
If applicable, for the actual as-of date, report capital instruments issued by a fully consolidated
subsidiary of the reporting institution to a third-party investor that qualify for inclusion in common
equity tier 1 capital as defined in the Call Report Schedule RC-R, Part I, line item 4). To qualify for
inclusion in common equity tier 1 capital, the capital instruments must be issued by a depository
institution or a foreign bank that is a consolidated subsidiary of a banking organization.
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 5, 34, 63
and actual as-of date item 91. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 5, 34, 63 and the prior projection period’s item 91.
LineItem92OtherCommonEquityTier1Instruments(Regulatorycapitalruletreatment–
CommonEquityTier1)
For the actual as-of date, report as defined in the regulatory capital rule.
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 6, 35, 64
and actual as-of date item 92. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 6, 35, 64 and the prior projection period’s item 92.
LineItem93NonǦCumulativePerpetualPreferred(NCPP)(Regulatorycapitalrule
treatment–AdditionalTier1)
For the actual as-of date, report the amount of NCPP stock and related surplus included in the Call
Report Schedule RC, line item 23, and any other capital instrument and related surplus that satisfy
all the additional tier 1 criteria in 12 CFR 3.20(c) of the regulatory capital rules of the OCC.
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 7, 36, 65
and actual as-of date item 93. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 7, 36, 65 and the prior projection period’s item 93.
126

LineItem94NCPPConvertible(Regulatorycapitalruletreatment–AdditionalTier1)
For the actual as-of date, report the amount of NCPP Convertible securities and related surplus
included in the Call Report Schedule RC, line item 23, that satisfy all the additional tier 1 criteria in
12 CFR 3.20(c) of the regulatory capital rules of the OCC.
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 8, 37, 66
and actual as-of date item 94. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 8, 37, 66 and the prior projection period’s item 94.
LineItem95MandatoryConvertiblePreferred(MCP)(Regulatorycapitalruletreatment–
AdditionalTier1)
For the actual as-of date, report the amount of MCP securities and related surplus included in the
Call Report Schedule RC, line item 23, that satisfy all the additional tier 1 criteria in 12 CFR 3.20(c) of
the regulatory capital rules of the OCC.
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 9, 38, 67
and actual as-of date item 95. For projection periods PQ2 through PQ9, the item is calculated as the
sum of current projection period items 9, 38, 67and the prior projection period’s item 95.
LineItem96MCPUSGPreferred(Regulatorycapitalruletreatment–AdditionalTier1)
For the actual as-of date, report the amount of MCP securities issued to the U.S. Department of
Treasury by Banks that satisfy all the additional tier 1 criteria in 12 CFR 3.20(c) of the regulatory
capital rules of the OCC.
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 10, 39,
68 and actual as-of date item 96. For projection periods PQ2 through PQ9, the item is calculated as
the sum of current projection period items 10, 39, 68 and the prior projection period’s item 96.
LineItem97CapitalInstrumentIssuedbySubsidiary(Regulatorycapitalruletreatment–
AdditionalTier1)
If applicable, for the actual as-of date, report the amount of tier 1 minority interest not included in
common equity tier 1 capital that is includable at the consolidated level as defined in the Call Report
Schedule RC-R, Part I, line item 22. For tier 1 minority interest, there is no requirement that the
subsidiary be a depository institution or a foreign bank. However, the instrument that gives rise to
additional tier 1 minority interest must meet all the criteria for additional tier 1 capital instrument.
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 11, 40,
69 and actual as-of date item 97. For projection periods PQ2 through PQ9, the item is calculated as
the sum of current projection period items 11, 40, 69 and the prior projection period’s item 97.
LineItem98OtherAdditionalTier1Instruments(Regulatorycapitalruletreatment–
AdditionalTier1)
For the actual as-of date, report the amount of all other capital instruments, other than those
included in line items 93 through 97, that satisfy all the additional tier 1 criteria in 12 CFR 3.20(c) of
the regulatory capital rules of the OCC.
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 12, 41,
70 and actual as-of date item 98. For projection periods PQ2 through PQ9, the item is calculated as
the sum of current projection period items 12, 41, 70 and the prior projection period’s item 98.
127

LineItem99CumulativePerpetualPreferred(CPP)(Regulatorycapitalruletreatment–
NonǦqualifyingInstrumentinTier1)
For the actual as-of date, report the amount of CPP securities that were included in tier 1 capital (Call
Report Schedule RC-R, Part I, line item 21) and outstanding as of January 1, 2014, and that are
subject to phase out.
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 13, 42,
71 and actual as-of date item 99. For projection periods PQ2 through PQ9, the item is calculated as
the sum of current projection period items 13, 42, 71 and the prior projection period’s item 99.
LineItem100CPPTARPPreferred(Regulatorycapitalruletreatment–NonǦqualifying
InstrumentinTier1)
If applicable, for the actual as-of date, report the amount of CPP TARP Preferred securities that were
included in tier 1 capital (Call Report Schedule RC-R, Part I, line item 21) and outstanding as of
January 1, 2014, and that are subject to phase out.
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 14, 43,
72 and actual as-of date item 100. For projection periods PQ2 through PQ9, the item is calculated as
the sum of current projection period items 14, 43, 72 and the prior projection period’s item 100.
LineItem101MandatoryConvertiblePreferred(MCP)(Regulatorycapitalruletreatment–
NonǦqualifyingInstrumentinTier1)

LineItem102MCPUSGPreferred(Regulatorycapitalruletreatment–NonǦqualifying
InstrumentinTier1)
For the actual as-of date, report the amount of MCP USG Preferred securities that were included in
tier 1 capital (Call Report Schedule RC-R, Part I, line item 21) and outstanding as of January 1, 2014,
and that are subject to phase out.
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 16, 45,
74 and actual as-of date item 102. For projection periods PQ2 through PQ9, the item is calculated as
the sum of current projection period items 16, 45, 74 and the prior projection period’s item 102.
For the actual as-of date, report the amount of MCP securities that were included in tier 1 capital
(Call Report Schedule RC-R, Part I, line item 21) and outstanding as of January 1, 2014, and that are
subject to phase out.
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 15, 44,
73 and actual as-of date item 101. For projection periods PQ2 through PQ9, the item is calculated as
the sum of current projection period items 15, 44, 73 and the prior projection period’s item 101.
LineItem103CumulativeDatedPreferred(TRUPS)(Regulatorycapitalruletreatment–
NonǦqualifyingInstrumentinTier1)
For the actual as-of date, report the amount of Cumulative Dated Preferred (TRUPS) securities that
were included in tier 1 capital (Call Report Schedule RC-R, Part I, line item 21) and outstanding as of
January 1, 2014, and that are subject to phase out.
128

For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 17, 46,
75 and actual as-of date item 103. For projection periods PQ2 through PQ9, the item is calculated as
the sum of current projection period items 17, 46, 75 and the prior projection period’s item 103.
LineItem104USGPreferredTRUPS(Regulatorycapitalruletreatment–NonǦqualifying
InstrumentinTier1)
For the actual as-of date, report the amount of USG Preferred TRUPS securities that were included in
tier 1 capital (Call Report Schedule RC-R, Part I, line item 21) and outstanding as of January 1, 2014,
and that are subject to phase out.
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 18, 47,
76 and actual as-of date item 104. For projection periods PQ2 through PQ9, the item is calculated as
the sum of current projection period items 18, 47, 76 and the prior projection period’s item 104.
LineItem105OtherNonǦqualifyingInstrumentsinTier1(Regulatorycapitalrule
treatment–NonǦqualifyingInstrumentinTier1)
For the actual as-of date, report the amount of all other capital instruments other than those
included in line items 99 through 104 that were included in tier 1 capital (Call Report Schedule RC-R,
Part I, line item 21) and outstanding as of January 1, 2014, and that are subject to phase out.
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 19, 48,
77 and actual as-of date item 105. For projection periods PQ2 through PQ9, the item is calculated as
the sum of current projection period items 19, 48, 77 and the prior projection period’s item 105.
LineItem106SubordinatedDebt(Regulatorycapitalruletreatment–Tier2)
For the actual as-of date, report subordinated debt instruments that satisfy all eligibility criteria
under the regulatory capital rules of the OCC and related surplus included in the Call Report
Schedule RC-R, Part I, line item 27. Include instruments that were (i) issued under the Small
Business Jobs Act of 2010, or, prior to October 4, 2010, under the Emergency Economic Stabilization
Act of 2008 and (ii) were included in the tier 2 capital non-qualifying capital instruments (e.g., TruPS
and CPP) under the OCC’s general risk-based capital rules.
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 20, 49,
78 and actual as-of date item 106. For projection periods PQ2 through PQ9, the item is calculated as
the sum of current projection period items 20, 49, 78 and the prior projection period’s item 106.
LineItem107CapitalInstrumentIssuedbySubsidiary(Regulatorycapitalruletreatment–
Tier2)
If applicable, for the actual as-of date, report the amount of total capital minority interest not
included in tier 1 capital, as defined in the Call Report Schedule RC-R, Part I, line item 41.
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 21, 50,
79 and actual as-of date item 107. For projection periods PQ2 through PQ9, the item is calculated as
the sum of current projection period items 21, 50, 79 and the prior projection period’s item 107.
LineItem108OtherTier2Instruments(Regulatorycapitalruletreatment–Tier2)
For the actual as-of date, report all other capital instruments, other than those included in line items
106 and 107, that satisfy all eligibility criteria under the regulatory capital rules of the OCC and
129

related surplus included in the Call Report Schedule RC-R, Part I, line item 39.
In addition, report tier 2 capital non-qualifying capital instruments (e.g., TruPS and CPP) that have
been phased-out of tier 1 capital in the Call Report Schedule RC-R, Part I, line item 21.
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 22, 51,
80 and actual as-of date item 108. For projection periods PQ2 through PQ9, the item is calculated as
the sum of current projection period items 22, 51, 80 and the prior projection period’s item 108.
For items 109 through 115, banks may include in regulatory capital debt or equity instruments
issued prior to September 12, 2010, that do not meet the criteria for additional tier 1 or tier 2 capital
instruments in 12 CFR 3.20 of the regulatory capital rules but that were included in tier 1 or tier 2
capital, respectively as of September 12, 2010 (non-qualifying capital instruments issued prior to
September 12, 2010) up to the percentage of the outstanding principal amount of such nonqualifying capital instruments as of January 1, 2014, in Schedule RC-R, item 21.
LineItem109CumulativePerpetualPreferred(CPP)(Regulatorycapitalruletreatment–
NonǦqualifyingInstrumentinTier2)
For the actual as-of date, report the amount of CPP instruments that were included in tier 2
capital (Call Report Schedule RC-R, Part I, line item 40) and outstanding as of January 1, 2014,
and that are subject to phase out.

For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 23, 52,
81 and actual as-of date item 109. For projection periods PQ2 through PQ9, the item is calculated as
the sum of current projection period items 23, 52, 81 and the prior projection period’s item 109.
LineItem110CPPTARPPreferred(Regulatorycapitalruletreatment–NonǦqualifying
InstrumentinTier2)
If applicable, for the actual as-of date, report the amount of CPP TARP Preferred instruments that
were included in tier 2 capital (Call Report Schedule RC-R, Part I, line item 40) and outstanding as of
January 1, 2014, and that are subject to phase out.
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 24, 53,
82 and actual as-of date item 110. For projection periods PQ2 through PQ9, the item is calculated as
the sum of current projection period items 24, 53, 82 and the prior projection period’s item 110.
LineItem111MandatoryConvertiblePreferred(MCP)(Regulatorycapitalruletreatment–
NonǦqualifyingInstrumentinTier2)
For the actual as-of date, report the amount of MCP instruments that were included in tier 2 capital
(Call Report Schedule RC-R, Part I, line item 40) and outstanding as of January 1, 2014, and that are
subject to phase out.
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 25, 54,
83 and actual as-of date item 111. For projection periods PQ2 through PQ9, the item is calculated as
the sum of current projection period items 25, 54, 83 and the prior projection period’s item 111.
LineItem112MCPUSGPreferred(Regulatorycapitalruletreatment–NonǦqualifying
InstrumentinTier2)
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For the actual as-of date, report the amount of CPP instruments that were included in tier 2 capital
(Call Report Schedule RC-R, Part I, line item 40) and outstanding as of January 1, 2014, and that are
subject to phase out.
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 26, 55,
84 and actual as-of date item 112. For projection periods PQ2 through PQ9, the item is calculated as
the sum of current projection period items 26, 55, 84 and the prior projection period’s item 112.
LineItem113CumulativeDatedPreferred(TRUPS)(Regulatorycapitalruletreatment–
NonǦqualifyingInstrumentinTier2)
For the actual as-of date, report the amount of Cumulative Dated Preferred (TRUPS) instruments
that were included in tier 2 capital (Call Report Schedule RC-R, Part I, line item 40) and outstanding
as of January 1, 2014, and that are subject to phase out.
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 27, 56,
85and actual as-of date item 113. For projection periods PQ2 through PQ9, the item is calculated as
the sum of current projection period items 27, 56, 85 and the prior projection period’s item 113.
LineItem114USGPreferredTRUPS(Regulatorycapitalruletreatment–NonǦqualifying
InstrumentinTier2)
For the actual as-of date, report the amount of CPP instruments that were included in tier 2 capital
(Call Report Schedule RC-R, Part I, line item 40) and outstanding as of January 1, 2014, and that are
subject to phase out.
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 28, 57,
86 and actual as-of date item 114. For projection periods PQ2 through PQ9, the item is calculated
as the sum of current projection period items 28, 57, 86 and the prior projection period’s item 114.
LineItem115OtherNonǦqualifyingInstrumentsinTier2(Regulatorycapitalrule
treatment–NonǦqualifyingInstrumentinTier2)
For the actual as-of date, report the amount of all capital instruments other than the ones included in
line items 109 through 114 that were included in tier 2 capital (Call Report Schedule RC-R, Part I,
line item 40) and outstanding as of January 1, 2014, and that are subject to phase out.
For projection period PQ1, the item is calculated as the sum of projection period PQ1 items 29, 58,
87 and actual as-of date item 115. For projection periods PQ2 through PQ9, the item is calculated
as the sum of current projection period items 29, 58, 87 and the prior projection period’s item 115.
LineItem116Cashdividendsdeclaredonpreferredstock
Report planned cash dividends declared on preferred stock, as defined in the Call Report, Schedule
RI-A, line item 8. This item should be reported on a quarter to date basis.
LineItem117Cashdividendsdeclaredoncommonstock
Report planned cash dividends declared on common stock, as defined in the Call Report, Schedule
RI-A, line item 9. This item should be reported on a quarter-to-date basis.
LineItem118Commonsharesoutstanding(Millions)
If applicable, report the number of common shares outstanding at the time dividends on common
131

stock are declared such that line item 119 reflects the bank’s planned quarterly distribution of
common dividends per share.
LineItem119Commondividendspershare($)
If applicable, report the bank’s intended quarterly distribution in common dividends per share.
LineItem120Commonequitytier1capitalratio:
Not collected by the OCC in this schedule.
Lineitem121Tier1capitalratio:
Not collected by the OCC in this schedule.
LineItem122Totalcapitalratio:
Not collected by the OCC in this schedule.
LineItem123Netincome:
Not collected by the OCC in this schedule.

OPERATIONALRISKSCHEDULE
LegalReservesReporting

The Legal Reserves Reporting worksheet must be completed by all institutions. For each year,
report the total dollar values of the institution’s legal reserve balance, representing the total legal
reserve balance that was included on the institution’s financial statements as of December 31. The
bank’s initial submission should contain annual legal reserve balances for at least five years
through the reporting quarter.
On a voluntary basis, report the total dollar value of the institution’s legal reserves pertaining to
repurchase litigation which was included on the institution’s financial statements as part of the
total legal reserve on the as-of date. Also please indicate the subset of this amount that is related
only to contractual R&W claims, (excluding any amounts set aside for damages, penalties, and
fees).
MaterialRiskIdentification

In the table in the report form, provide a list of the bank’s material operational risks included in
the Bank Baseline and Bank Stress Operational Risk loss projections. The table should also include
the line of business impact and the methodology used to estimate losses. Also under Section B, list
any material risks that were excluded from loss projections.
Material operational risks are those which are considered material according to the Bank’s risk
management framework. Also identify any material risks that were excluded from the loss
projections.
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Column Definitions:
MaterialOperationalRiskName: The risks identified and managed with the greatest potential to
impede the accomplishment of business objectives according to the bank’s risk management
framework. The risks which could result in losses of significant negative impact on the bank’s
overall condition impacting the bank’s financial stability or achievement of strategic goals.
BriefDescription: Provide a brief description of the material operational risk.
BusinessLine:Name of the business line impacted by the material operational risk. If the risk
applies to all lines of business, report the business line as “Bank-Wide”.
LossEstimationMethodology:Methodology used to estimate the operational risk losses for the
risk listed (for example, scenario analysis, historical data, regression model, etc.
BankBaselineProjectionAmount–9QuarterLossProjection:The dollar contribution to the
operational loss estimate for each material risk listed under the Bank Baseline Scenario in millions.

BankStressProjectionAmount–9QuarterLossProjection:The dollar contribution to the
operational loss estimate for each material risk listed under Bank Stress Scenario in millions.

Operational Risk Scenarios
In the table in the report form, provide a list of the Bank’s Operational Risk scenarios included in the
Bank Baseline and Bank Stress Operational Risk loss projections including the operational risk
scenario name and loss contribution for each operational risk scenario. Note the methodology for
applying scenario results to the loss projections, such as model inputs, overlays, or other methods.
OperationalRiskScenarioName:A brief description of each operational risk scenario with the
bank assigned name which may be the same as the material risk the scenario represents.
OperationalRiskBankBaseline9QuarterProjection:The dollar contribution to the operational
loss estimate for the Bank Baseline Scenario.
OperationalRiskBankStress9QuarterProjection:The dollar contribution to the operational
loss estimate for the Bank Stress Scenario.

BUSINESSPLANCHANGES
The OCC will not require the submission of the Business Plan Change reporting form for the 2025
DFAST submission. Banks should continue to describe and provide information for business plan
changes in the supporting documentation.

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APPENDIXA:SUPPORTINGDOCUMENTATION
For each part of the Summary Schedule, Banks must submit supporting documentation that clearly
describes the methodology used to produce the Bank’s projections. The OCC expects banks will
provide the most material supporting documentation via BankNet at the time of submission with
other documentation available upon request. The supporting documentation should include the
following:
A. DocumentationonDFASTIntegrity Controls

Banks must submit written procedures, and/or other documentation, that outlines internal controls
and processes used to ensure the accuracy of the DFAST-14A submissions and quarterly Call
Reports. This documentation should also list any management self-identified weaknesses or control
deficiencies in the preparation and submission of regulatory reports.
B. DocumentationonModelInventory
Banks must provide a comprehensive inventory of models used in the projection of losses, revenues,
expenses, balances, RWAs, and the status of validation/independent review for each. The inventory
or list of models should be organized around the DFAST-14A line items. The documentation should
clearly map each model/methodology listed in the inventory to a specific product or line item in
the DFAST-14A schedules. In addition, each model description should include details of any model
overlays or driver-based tools and should quantify how the model outcome changes when the
overlay/driver-based tool is applied.
The inventory should identify, at a minimum, the name of the model, model owner, model output
and intended use (i.e., model purpose), and dates of completed or planned validation activities. The
model inventory also should include significantend-user computing (EUC) applications that support
projections of losses, revenues, expenses, balances, and RWAs. EUCs include spreadsheets,
databases, and desktop applications (e.g., queries/scripts).
C. DocumentationonSummarySchedule

x Submit documentation that clearly describes the methodology used to produce the
Bank’s projections for each part of the Summary Schedule.
x Describe how the Bank translated the macroeconomic factors (or market shock for the Trading
and Counterparty Risk sections) associated with the scenario into the Bank’s projections and
technical details of any underlying statistical methods used.
x Provide information on model validation and independent review.
x Where judgment is an essential part of the forecast, include documentation that demonstrates
rationale and magnitude, as well as the process involved to ensure consistency of projections
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x
x
x

with scenario conditions.
Include thorough discussion of any material deviations from the instructions and how
the materiality of such deviations was decided upon.
Additional information to be included in the documentation is described below and in
more detail in each section of the schedule instructions.
When submitting supporting documentation for Schedule A – Summary, provide each
response in a separate document.

D. DocumentationonModelRiskManagement



Banks should include in their submission their model risk management policies, which should
provide the Bank’s general framework for model development, implementation and use; model
validation, and governance policies and controls (consistent with supervisory guidance on model
risk management), including oversight by specifying criteria and controls across various stages of the
model lifecycle (Identification; Inventory/ Tracking; Development and Documentation;
Independent Validation; Approval for Implementation; Ongoing monitoring; Model Retirement).
E. DocumentationofRiskMeasurementPractices





Submissions should include documentation of key risk identification and measurement practices
supporting Bank-wide stress testing. Bank submissions should also include internal documentation
describing the Bank’s framework for development, calibration, estimation, validation, oversight,
and escalation of key risk identification and measurement practices.

F. MethodologyDocumentation
Banks should include in their submissions thorough documentation that describes and makes
transparent key methodologies and assumptions for performing stress testing on their portfolios.
This documentation should describe how the Bank translated the macroeconomic factors (or market
shock for the Trading and Counterparty Risk sections) associated with the scenario into the Bank’s
projections and technical details of any underlying statistical methods used, including information
on model validation and independent review. Where judgment is an essential part of the
projection, the methodology documentation should demonstrate the rationale and magnitude, as
well as the process involved to ensure consistency of projections with scenario conditions.
Methodology documentation should include, at a minimum, the following documents:
MethodologyandProcessOverview
Banks should provide documentation that describes key methodologies, processes, and assumptions
for performing stress testing on the Bank’s portfolios, business, and performance drivers.
Documentation should clearly describe the model-development process, the derivation of outcomes,
and validation procedures, as well as assumptions concerning the evolution of balance sheet and
RWAs under the scenarios, changing business strategies, and other impacts to a Bank’s risk profile.
Supporting documentation should clearly describe any known model weaknesses.
ModelTechnicalDocuments
Banks should submit model technical documentation for key models used to perform stress testing
on the Bank’s portfolios. The documentation should include:
135

o
o
o
o
o
o
o

A description of the model methodology;
An explanation of the theory, logic, and design underlying the model methodology and
support from published research and sound industry practice;
A discussion of historical data set construction, including data sources, adjustments to
the data set, and documentation validating the use of any external data;
The rationale for portfolio segmentation and a discussion on how a particular
methodology and model captures the key characteristics and the unique risk drivers of
each portfolio;
Description of model selection and specification, variable choice, and estimation
methodology, including the statistical results used to arrive at the selected model;
Analysis of the model output, including the congruence of inputs with the assumed
economic scenario, the justification of any qualitative adjustment, along with the
statistical analysis used to support the model output; and
Model inventory log specifying the model’s version, the date of model approval, the date
of its last revision, its intended use, the name of its model owner and developer, the
model’s priority, the date of the model’s last independent validation, and the date of the
model’s next expected independent validation.

If third-party models are used, the documentation should describe how the model was constructed,
validated, and any known limitations of the model. Documentation should clearly describe
assumptions concerning new growth and changes to credit policy. Supporting documentation
should transparently describe internal governance around the development of comprehensive
capital plans. Documentation should demonstrate that senior management has provided the board
of directors with sufficient information to facilitate the board’s full understanding of the stress
testing used by the Bank.
ModelValidationandIndependentReview
Models employed by Banks (either developed internally or supplied by a vendor) should be
independently validated or otherwise reviewed in line with model risk management expectations
presented in existing supervisory guidance, including OCC Bulletin 2011-12. Institutions should
provide model validation documentation on the following elements: conceptual soundness, inputs,
transparency, implementation, reporting, model robustness and limitations, use of expert judgment,
exception reports, outcomes analysis (backtesting and/or benchmarking) and qualitative
adjustments.
Validation documentation should include the Bank’s assessment of the vulnerability of their models
to error, an understanding of any of their other limitations, and consideration of the risk to the Bank
should estimates based on those models prove materially inaccurate. Specifically, validation reviews
should examine the efficacy of model use in both base case and stress scenarios. While the use of
existing risk measurement models and processes provides a useful reference point for considering
stress scenario potential loss estimates, validation efforts should consider whether these processes
generate outputs that are relevant in a stressful scenario or if the use of models should be
supplemented with other data elements and alternative methodologies. To the extent available, the
above items should also be provided for any vendor supplied models used by the Bank, along with
any third-party validation documentation available for the vendor supplied model.
Within this methodology documentation, Banks should provide credible support for all assumptions
used to derive loss estimates, including assumptions related to the components of loss, severity of
136

loss, and any known weaknesses in the translation of assumptions into loss estimates. Banks should
demonstrate that these assumptions are clearly conditioned on the stated macroeconomic scenario,
are consistent with stated business strategies and reflect the competitive environment of each
business line. If bank-specific assumptions (other than broad macroeconomic assumptions) are
used, also describe these assumptions and how they relate to reported projections. If the Bank
models rely upon historical relationships, provide the historical data and clearly describe why
these relationships are expected to be maintained in each scenario. The impact of assumptions
concerning new growth or changes to credit policy on forecasted loss estimates relative to
historical performance should be clearly documented.
While judgment is an essential part of risk measurement and risk management, including for loss
forecasting, Banks should not be over-reliant on judgment to prepare their loss estimations without
providing documentation or evidence of transparency and discipline around the process. Banks
should adequately support their judgments and should ensure that judgments are in line with
scenario conditions. Banks should be consistently conservative in the assumptions they make to
arrive at loss rates. Where appropriate, documentation should quantify the impact of qualitative
adjustments from modeled output.
Furthermore, within this methodology documentation, Banks should include a thorough
discussion of any material deviations from the instructions and how the materiality of such
deviations was decided upon.
Additional information to be included in the methodology documentation is described in more
detail in sections below.
ConsolidatedProFormaFinancialsMethodology
Banks should submit documentation that describes (1) how the various balance sheet and income
statement line items were developed and reported, (2) the specific assumptions used to calculate
regulatory capital, including a discussion of any proposed capital distributions, and (3) any other
information necessary to understand the Bank’s capital calculations (e.g., calculations related to
the projections of deferred tax assets or servicing assets that may be disallowed for regulatory
capital purposes). Additional information to be provided as part of this documentation is outlined in
section A.1 below for the DFAST-14A Income Statement, Balance Sheet, and Capital sub-schedules.
Governance
Banks should include in their submission supporting documentation that transparently describes
internal governance around the development of stress testing models and methodologies, and
discuss how the stress testing methodologies have been implemented in the Bank’s existing firmwide risk management practices. Furthermore, documentation should include a discussion of the
stress testing outcomes in terms of the nature of the portfolio and the modeled scenario. The
Bank should demonstrate that senior management provided the board of directors with
sufficient information to facilitate the board’s full understanding of the stress testing used by the
firm for capital planning purposes and allow for the appropriate level of challenge of
assumptions and outcomes.
G. DocumentationonIncomeStatement,BalanceSheet,andCapital

137


BankNetInstructions: When uploading the supporting documentation to the BankNet site,
supporting documents for the Income Statement and Balance Sheet should be submitted in
following folder: PPNR. Supporting documents for the Capital sub-schedule should be submitted
in the following folder: CapitalPlanning.
Banks should submit supporting documentation that clearly describes the methodologies used to
make the loss, reserve change, and revenue projections that underlie the pro forma projections of
equity capital. You may submit separate documents for different models/methodologies. The
supporting document should be titled
RSSD_BANKMNEMONIC_CAPITAL_METHODOLOGY_YYMMDD.

Banks may submit separate documents for different models and/or methodologies. In this case,
title the documents:
RSSD_BANKMNEMONIC_CAPITAL_METHODOLOGY_MODELTYPE_YYMMDD.

Model Type refers to the type of capital model.
Each Bank should include in its supporting documentation a clear description of how the
various balance sheet and income statement line items were reported.
Provide information on the specific assumptions used to calculate regulatory capital, including a
discussion of any proposed capital distributions. When appropriate, clearly state assumptions
related to the corporate tax rate and the evolution of the deferred tax assets. In situations where
the Bank chooses not to project components of the balance sheet, those components should be
held constant at the last current level and the Bank should explain why the zero delta assumption
is appropriate in the given scenario.
Banks should submit any other information and documentation necessary to support or
understand its capital calculations. Where applicable, Banks should link the additional supporting
documentation to the Summary Memo of Capital Methodology and Assumptions and the Capital
worksheet.

H. DocumentationonRetail


BankNetInstructions: When uploading the supporting documentation to the BankNet site,
supporting documents for this specific area should be uploaded to the folder: Retail.


Banks should submit separate documentation for their retail-related projections. The supporting
document should be titled
RSSD_BANKMNEMONIC_RETAIL_METHODOLOGY_YYMMDD.


138

Banks may submit separate documents for different models and/or methodologies. In this case, title
the documents:
RSSD_BANKMNEMONIC_RETAIL_METHODOLOGY_MODELTYPE_YYMMDD.

Model Type refers to the type of Retail model. Documentation should be submitted for all aspects of
the retail portfolio, including purchased credit impaired loans and mortgage repurchase risk.
Mortgage repurchase documentation should include descriptions of all important assumptions
made in each scenario, including, but not limited to, assumptions about legal process outcomes
and counterparty behavior. All retail documentation should include documentation of
assumptions, governance, validation and independent review as outlined in the Supporting
Documentation section of the Overview.
I.

DocumentationonWholesale



BankNetInstructions: When uploading the supporting documentation to the BankNet site,
supporting documents for this specific area should be uploaded to the folder: Wholesale.


Banks should submit separate documentation for their Wholesale (Corporate and CRE) loan
balances and loss projections. The supporting document should be titled
RSSD_BANKMNEMONIC_WHOLESALE_METHODOLOGY_YYMMDD.



Banks may submit separate documents for different methodologies. In this case, title
the documents:
RSSD_BANKMNEMONIC_WHOLESALE_METHODOLOGY_MODELTYPE_YYMMDD.



Model Type refers to the type of Wholesale model.
Banks should include supporting documentation that describes the key methodologies and
assumptions for performing stress testing on each wholesale portfolio. Documentation should
include an index of documents submitted, a general overview document providing a broad
summary of the stress testing methodologies utilized, and detailed supporting documentation that
clearly describes the model development process, the derivation of outcomes, and validation
procedures as outlined below. The methodologies’ formulaic specification, assumptions, numerical
techniques, and approximations should be explained in detail with particular attention to both their
merits and limitations.
Specifically, documentation should include:
x Discussion of historical data set construction, including data sources, adjustments to
the data set, and documentation validating the use of any external data.
x Time period of model calibration.
x Rationale for portfolio segmentation and a discussion on how a particular methodology
and model captures the key characteristics and the unique risk drivers.
x A description of how the loss estimates appropriately capture the severity of the
macroeconomic scenario, reflecting both industry and borrower characteristics.
139

x

x
x

Documentation should include a justification for explanatory variables selected, including
coefficients from statistical models, measures of their statistical significance, and
qualitative assessments where appropriate. Where relevant, descriptive statistics,
including their mean, median, minimum, maximum, and standard deviation should be
outlined.
Step-by-step examples of loss calculation, including a transparent breakdown of all
components of forecasted loss (i.e., probability of default, severity of loss, exposure
at default) and how each component is adjusted for the given macroeconomic
scenario.
Discussion of how losses were distributed to each quarter in the forecasted period as it
relates to changes in the macroeconomic factors within the modeled scenario.
Qualitative or quantitative adjustment to main model output. Banks should perform preadjustment/post-adjustment loss analysis and supply that analysis for material disparity.

Where the current total balances in the wholesale line items do not tie directly to the corresponding
category on the Call Report, Banks should provide a reconciliation which accounts for all wholesale
balances. To the extent that loss projection line items include the consolidation of various loan
portfolios which have different risk characteristics, supporting documentation should break out the
relevant sub-portfolio losses. Furthermore, Banks should provide supporting documentation and
forecasts for any wholesale loan portfolios acquired after the beginning quarter of the stress
scenario and/or for loans covered by loss sharing agreements with the FDIC.
J.

DocumentationonLoansHFSandLoansUnderFVO


BankNetInstructions: When uploading the supporting documentation to the BankNet site,
supporting documents for this specific area should be uploaded to the folder: Wholesaleor Retail.


Banks should submit separate documentation for their FVO and HFS retail and wholesale loans. The
supporting document should be titled
RSSD_BANKMNEMONIC_FVOHFS_METHODOLOGY_YYMMDD.



Banks may submit separate documents for different models and/or methodologies. In this case, title
the documents:
RSSD_BANKMNEMONIC_FVOHFS_METHODOLOGY_MODELTYPE_YYMMDD.



The documentation should include:
• Total loss and outstanding fair market value balances segmented by Commercial/Wholesale,
Commercial Real Estate and Retail along with explanation as to the main drivers of loss for each
category noted above;
• The amount of funded and non-funded commitments for wholesale loans and for retail loans.
Please include the average amount of loans that had been rejected or were not in conformance
with agency standards;
• An attestation to completeness: describe the process and governance & oversight for ensuring
the full set of positions were accounted for and included;
• Instances where different methodologies were used across different business lines with like
140

•
•
•
•

assets;
Where judgment was used in defining and allocating exposure;
Where shocks were used that differed from prescribed shocks;
Approach and asset coverage under these approaches;
Any additional broadening or simplification of the scenario done to get the requisite amount of
granularity needed to run to scenario,

K. DocumentationonAFS/HTMSecurities


BankNetInstructions: When uploading the supporting documentation to the BankNet site,
supporting documents for this specific area should be uploaded to the folder: AFSHTM.
The supporting document should be titled:
RSSD_BANKMNEMONIC_SECURITIES_METHODOLOGY_YYMMDD.


Banks may submit separate documents for different methodologies. In this case, title the
documents:
RSSD_BANKMNEMONIC_SECURITIES_METHODOLOGY_MODELTYPE_YYMMDD.


Starting from 2020 DFAST cycle, institutions that have not adopted ASU 2016-13 should continue to
submit supporting documentation on their OCI and OTTI projections; institutions that have adopted
ASU 2016-13 should submit supporting documentations on their OCI, expected credit loss and
provision projections. Documentation should include documentation of methodologies/models,
assumptions, governance, validation and independent review as outlined in the Supporting
Documentation section of the Overview. An institution may submit separate documents for different
models and/or methodologies.
The documentation should, at a minimum, address the questions outlined below by major
product/portfolio type (e.g., non-agency RMBS, CMBS, auto ABS, corporate bonds, etc.).
ProjectedOTTIforAFSSecuritiesandHTMSecuritiesbyCUSIPOTTIMethodology21
x
x
x
x

x

Describe the model/methodology used to develop stressed OTTI losses. Please state whether a
vendor or proprietary model was used.
If a vendor model was used, please provide the name of the vendor model. If a vendor model
was used, has the Bank independently reviewed the vendor model?
What data source(s) was used to estimate the model?
What were the key inputs/variables and how were these determined? (e.g., how were default,
severity, and other elements determined? What were the key inputs in determining default,
severity, and other elements? What were the key assumptions and how were these assumptions
determined?)
If using a cash flow model, was a vendor or proprietary model used? If using a vendor model,

The request for information associated with OTTI methodology will be eliminated upon full adoption of ASU
2016-13.
21

141

x
x
x
x
x
x

please provide the name of the vendor and model.
How did the model/methodology (whether vendor or proprietary) incorporate macroeconomic
assumptions?
If relevant, how were macroeconomic assumptions (as prescribed under the supervisory stress
scenario) used to determine projected collateral default and severity?
Were all securities reviewed for impairment? If not, describe the rationale, decision rule, or
filtering process.
If the threshold for determining OTTI on structured products was based on a loss coverage
multiple, describe the multiple used.
If OTTI was estimated for multiple quarters, describe the process for determining OTTI in each
period of the forecast time horizon.
Is the Bank using shortcuts or rules of thumb to recognize the OTTI charges for this analysis or
going through the Bank’s normal process for recognizing OTTI charges? If using shortcuts or
rules of thumb, state how this process differs from the normal process for recognizing OTTI
charges.

FairMarketValueDetermination
• If more than one third-party vendor is used as the principal pricing source for a given security,
what are the criteria for determining the final price? (e.g., is a mean, median, weighting scheme
or high/low price taken?) Is there a hierarchy of sources? If appropriate, describe responses by
major product or portfolio type (e.g., non-agency RMBS, CMBS, Consumer ABS).
•

•
•
•

If an internal model is used as the principal pricing source for a given security, are prices (from
an internally created model) compared with third-party vendor prices? If so, which vendors
are used? If prices are not compared with third-party vendors, state the reason. If appropriate,
describe responses by major product/portfolio type (e.g., non-agency RMBS, CMBS, Consumer
ABS).
Describe any additional adjustments made to prices determined by internal model(s)
and/or third parties. How is the ultimate price determined?
If an internal model is used as the principal pricing source for a given security, what are
the primary market pricing variables used for fair value estimation?
Describe briefly the Bank’s price validation and verification process. Provide readily
available documentation related to the Bank’s price validation and verification process.

ProjectedOCIandFairMarketValueforAFSSecurities
• Describe the model/methodology used to develop stressed OCI losses. If appropriate, describe
responses by major product or portfolio type (e.g., non-agency RMBS, CMBS, Consumer ABS).
State whether the same model was used to derive OTTI losses. If not, detail the specific
model/methodology and rationale for utilizing a different model.
• Detail if a vendor or proprietary model was used. If a vendor model was used, provide the
name of the vendor model. If a vendor model was used, has the Bank performed an
independent review of the vendor model?
• What data source(s) was used to estimate the model?
• What were the key inputs/variables and how were these determined? (e.g., how were fair
value losses, and other elements determined?) What were the key inputs in determining OCI
loss and how were they determined?
• If using a cash flow model, was a vendor or proprietary model used? If using a vendor
model, please provide the name of the vendor and model.
142

• How did the model/methodology (whether vendor or proprietary) incorporate
macroeconomic assumptions? How were macroeconomic assumptions (as prescribed under
the supervisory stress scenario) used to determine projected OCI?
• Were all securities reviewed for OCI? If not, describe the rationale, decision rule, or filtering
process. If OCI was estimated for multiple quarters, describe the process for determining OCI
in each period of the forecast time horizon.
• Is the Bank using shortcuts or rules of thumb to recognize the OCI charges for this analysis or
going through the Bank’s normal process for recognizing OCI charges? If using shortcuts or
rules of thumb, state how this process differs from the normal process for recognizing OCI
charges.
ExpectedCreditLossandProvisionforCreditLoss
•

Describe the models/methodologies used to estimate expected credit losses and provision by
major product or portfolio type. Documentation should include descriptions of all important
assumptions, in particular the scenario assumptions and development process for expected
credit losses and provision.

L. DocumentationonTrading


BankNetInstructions: When uploading the supporting documentation to the BankNet site,
supporting documents for this specific area should be uploaded to the folder: Trading.


The supporting document should be titled
RSSD_BANKMNEMONIC_TRADING_METHODOLOGY_YYMMDD.


Banks may submit separate documents for different methodologies. In this case, title
the documents:
RSSD_BANKMNEMONIC_TRADING_METHODOLOGY_MODELTYPE_YYMMDD.
• Documentation should include supporting details explaining the main drivers and attribution
of loss for the overall trading and MTM loss estimate, and for each respective primary
risk/business unit area details on the loss attribution by the primary risk factors.
• Documentation should provide a complete and technical definition of second and higher
order risk factors (cross gamma, vanna, etc.) and describe the methods undertaken by the
bank to estimate the cross gamma and higher-order effects.
• Estimate the contribution to total losses from higher-order risks.
• Describe the evolution of risk per each risk area two weeks before and after the submission date,
i.e. make note of positions that may expire or terminate within this time frame that
significantly alters a risk profile.
• Describe the process and governance & oversight for ensuring the full set of positions
were accounted for and included.
• A detailed and technical description of modeling methods (including pricing models) used,
• Documentation should clearly make note of instances where different methodologies were
used across different business lines with like assets.
143

• Document approach (e.g., full revaluation vs. grid based approach) and asset coverage
under these approaches.
• Please identify those products or exposures where the bank used models or systems that were
outside of the normal routine stress testing framework for the FRB stress scenario and indicate
if they were reviewed or validated by an independent Model Review function.
• The decision-making used for allocating exposures according to risk area. Documentation
should make note where judgment was used in defining and allocating exposure per each
risk area.
• Where shocks were used that differed from prescribed shock.
• Describe any additional broadening or simplification of the scenario done to get the
requisite amount of granularity needed to run the scenario.
M. DocumentationonCounterpartyCreditRisk


BankNetInstructions: When uploading the supporting documentation to the BankNet site,
supporting documents for this specific area should be uploaded to the folder: CCR.


The supporting document should be titled
RSSD_BANKMNEMONIC_CCR_METHODOLOGY_YYMMDD.


Banks may submit separate documents for different models and/or methodologies. In this case,
title the documents:
RSSD_BANKMNEMONIC_CCR_METHODOLOGY_MODELTYPE_YYMMDD.
Model Type refers to CVA, CCR IDR, Trading IDR, and Other CCR Losses.
The documentation should include a detailed description of the methodologies used to estimate
Trading IDR, CVA, and CCR IDR losses under the stress scenario as well as methodologies used to
produce the data in the CCR schedule. All information relevant for supervisors to understand the
approach should be included. Any differences between the bank and the scenarios in methodology,
position capture, or other material elements of the loss modeling approach should be
clearly described.
As part of the detailed methodology document, banks should provide an Executive Summary that
gives an overview of each model and answers each of the questions below. If one of the questions
below is not fully addressed in the Executive Summary, cite the page number(s) of the
methodology document that fully addresses the question.
In addition to the Executive Summary, there should be a section of the methodology document
devoted to any divergence from the instructions to the Counterparty Risk Worksheet or the
Schedule. Use this section to explain any data that is missing or not provided as requested. This
section should also be used to describe where and how judgment was used to interpret an
instruction.
1.

Data and systems
144

2.

3.
4.

5.
6.

a. What product types are included and excluded? Specifically, comment on whether
equities are excluded and what types of securitized products, if any, are excluded.
Comment on the materiality of any exclusions.
b. Are there any issuer type exclusions? Comment on the materiality of any exclusions.
c. Are there any exposure measurement or trade capture limitations impacting
the Trading IDR loss estimate in Item 1 on the Counterparty Risk Worksheet in
the SUMMARY_SCHEDULE? If so, make sure to elaborate in the documentation,
particularly where these limitations understate losses.
d. Are there any discrepancies in position capture between the MV and Notionals
reported in Worksheets Corporate Credit-Advanced, Corporate Credit-EM,
Sovereign Credit, Credit Correlation, or IDR- Corporate Credit? If so, elaborate on
the discrepancies in the documentation.
e. Are any index or structured exposures decomposed/unbundled into single name
exposures? If so, provide a description of the exposures that are decomposed and
the methodology used.
f. What types of CVA hedges are included in Item 10 on the Trading Worksheet of the
SUMMARY_SCHEDULE (e.g., market risk hedges, counterparty risk hedges)?
Which, if any, of these hedges are excluded from the Trading IDR loss estimates
(Item 1 on the Counterparty Risk Worksheet of the SUMMARY_SCHEDULE)?
Confirm that hedges modeled in Trading IDR are excluded from CCR IDR.
PD methodology
a. How is the severity of default risk treated? Is a stressed expected PD used, or is it an
outcome in the tail of the default distribution? If an outcome in the tail is used, what
is the tail percentile?
b. How is default risk represented over the horizon of the stress test? Is a
cumulative two- year PD or a one-year PD used as a model input? How is
migration risk captured?
c. What data sources and related time periods are used to generate the assumptions
on stressed expected PD or the default distribution? In the documentation, provide
a breakdown of PDs (e.g., by rating, asset category). Provide stressed PDs if a
stressed PD is used, or provide PD inputs if an outcome in the tail is used.
Correlation assumptions
a. What correlation assumptions are used in the Trading IDR models?
LGD methodology
a. Do the models assume a static LGD or a stochastic LGD with a non-zero recovery rate
volatility?
i. If a static LGD is used, were the mean LGDs stressed? What data sources and
related time periods were used to determine the LGDs? In the methodology
documentation, provide the relevant breakdown of LGDs used in the model (e.g.,
by ratings, asset category).
ii. If a stochastic LGD is used, elaborate on the assumptions generating the
stochastic LGD in the documentation, including assumptions on the LGD mean
and volatility and rationale for modeling choices.
Liquidity horizon
a. What liquidity horizon assumptions are used?
Exposure at default (EAD)
a. What Exposure at Default (EAD) is used for Trading IDR? For example, is the
calculation based on actual issuer exposures, stressed exposures, a mix of both, or
145

7.

something else? If exposures are stressed, please explain how the exposures were
stressed.
Treatment of gains
a. Are any gains being reflected in the Trading IDR calculations? If so, elaborate in the
documentation how gains are treated.

CVA
1.

2.

3.

4.

Divergence from instructions
a. In the Summary Schedule, is liability-side CVA (i.e., DVA) included in any element of the
submission? If so, elaborate in the documentation.
b. In the Summary Schedule, is bilateral CVA included in any element of the submission (i.e.,
CVA where the counterparty default probabilities are conditional on the survival of the
bank)? If so, elaborate in the documentation.
c. Is there any place where CVA data is reported net of hedges on Item 2 on the Counterparty
Risk Worksheet in the SUMMARY_SCHEDULE?
Data and systems: In the documentation, clearly identify, describe, and comment on the
materiality of any exclusions that prevent 100 percent capture of counterparties or trades. At
a minimum, address the questions below and elaborate in the documentation where
appropriate.
a. Are any counterparties excluded from the losses reported in the SUMMARY_SCHEDULE
(Item 2 in the Counterparty Risk Worksheet)? In the documentation, elaborate on the
nature, materiality, and rationale for these exclusions.
b. Are any add-ons or alternative methodologies used to calculate stressed or unstressed
CVA? Elaborate regarding the nature and rationale for each type of add-on in the
documentation.
c. In calculating stressed CVA, are there occasions where it is assumed additional collateral
has been collected after the shock? If so, provide detail, including the rationale, in the
documentation.
d. Are there any additional/ offline CVA reserves? If so, elaborate about the nature of these
reserves in the documentation. Explain what counterparties, counterparty types, or trade
types are included, why are they calculated as reserves, and how they are stressed.
e. Is there any exposure measurement or product capture limitations impacting the loss
estimate in Item 2 on the Counterparty Risk Worksheet in the SUMMARY_SCHEDULE? If
so, make sure to elaborate in the documentation, particularly where these limitations
understate losses.
LGD methodology
a. For the LGD used to calculate PD, are market implied recovery rates used? If not,
elaborate on the source of the LGD assumption in the methodology documentation.
b. Is the same recovery/LGD used in the CVA calculation as is used to calculate PDs from
the CDS spread? If not, in the documentation provide a detailed rationale and backup
data to support the use of a different LGD, and provide the source of the LGD used to
calculate CVA.
Exposure at default (EAD)
a. What Margin Period of Risk (MPOR) assumptions are used for unstressed and stressed
CVA?
b. Are collateral values stressed in the numbers reported in the CCR Schedule or Items 2 or 3
on the Counterparty Risk Worksheet in the SUMMARY_SCHEDULE? If so, elaborate on the
146

5.

stress assumptions applied.
Application of shocks
a. Are the shocks applied to CVA (for calculating Item 2 in the Counterparty Risk Worksheet
in the SUMMARY_SCHEDULE) the same as those applied to the Trading Book (Item 10 in
the Trading Worksheet in the SUMMARY_SCHEDULE)? Where they are different, or where
shocks applied diverge from the OCC shock scenario, elaborate in the documentation.
b. Have the models for CVA been validated? If not, elaborate on the review process, if any.

CCRIDR
1. Data and systems
a. Is there any exposure measurement or product capture limitations impacting the loss
estimate in Item 3 on the Counterparty Risk Worksheet in the SUMMARY_SCHEDULE? If
so, make sure to elaborate in the documentation, particularly where these limitations
understate losses.
b. What types of CVA hedges are included in CCR IDR? Confirm that hedges modeled in
CCR IDR were excluded from Trading IDR.
2. PD methodology
a. How is the severity of default risk treated? Is a stressed expected PD used, or is it an
outcome in the tail of the default distribution? If an outcome in the tail is used, what is
the tail percentile?
b. How is default risk represented over the horizon of the stress test? Is a cumulative twoyear PD or a one-year PD used as a model input? How is migration risk captured?
c. What data sources and related time periods are used to generate the assumptions on
stressed expected PD or the default distribution? In the documentation, provide a
breakdown of PDs (e.g., by rating, counterparty type). Provide stressed PDs if a
stressed PD is used, or provide PD inputs if an outcome in the tail is used.
3. Correlation assumptions
a. What correlation assumptions are used in the CCR IDR models?
4. LGD methodology
a. Do the models assume a static LGD or a stochastic LGD with a non-zero recovery rate
volatility?
b. If a static LGD is used, are the mean LGDs stressed? What data sources and related time
periods are used to determine the LGDs? In the methodology documentation, provide
the relevant breakdown of LGDs used in the model (e.g., by ratings, counterparty type).
c. If a stochastic LGD is used, elaborate on the assumptions generating the stochastic LGD
in the documentation, including assumptions on the LGD mean and volatility and
rationale for modeling choices.
5. Liquidity horizon
a. What liquidity horizon assumptions are used?
6. Exposure at default (EAD)
a.
b.

7.

Provide an overview of how EAD is modeled for CCR IDR.
Is any downgrade triggers assumed in the CCR IDR model? If so, elaborate in
the documentation.
c. What Margin Period of Risk (MPOR) assumptions are modeled in CCR IDR?
Treatment of gains
a. Are any gains being reflected in the CCR IDR calculations? If so, elaborate in
the documentation how gains are treated.
147

OtherCCRLosses
1. Data and Systems
a. What types of CCR losses are included in the "Other CCR Losses" Counterparty Risk
Worksheet of the SUMMARY_SCHEDULE? What are the loss amounts for each major
category of "Other CCR Losses"? For any material losses, discuss the methodology and
rationale in the documentation.
N. DocumentationonOperationalRisk


BankNetInstructions: When uploading the supporting documentation to the BankNet site,
supporting documents for this specific area should be uploaded to the folder: OpRisk.


The reporting institution should provide any supporting information including statistical results,
data, summary tables, and additional descriptions in a separate document and cross reference
the document to the respective question/item.
The supporting document should be titled:
RSSD_BANKMNEMONIC_OP_METHODOLOGY_YYMMDD.


Banks may submit separate documents for different methodologies. In this case, title the
documents:
RSSD_BANKMNEMONIC_OP_METHODOLOGY_MODELTYPE_YYMMDD.
Documentation
Generally, a Bank should have robust internal controls governing its operational risk loss
projection methodology and process components, including sufficient documentation, model
validation and independent review. Supporting documentation should cover all loss projection
methodologies and processes. Adequate documentation includes comprehensive and clear
operational risk management framework policies and procedures. For statistical models, adequate
documentation includes specific delineation of all key assumptions for projecting operational losses
under each scenario, a description of the underlying operational risk data used to determine
projected losses and the approach for translating the data into loss projections. If a budgeting
process was used, the Bank should describe the budgeting process and provide specific detail on
how operational losses are estimated. Adequate documentation should also include a discussion of
how pending litigation and reserves for litigation were incorporated into operational loss projections
for all requested scenarios. The Bank should provide a description of the internal controls that
ensure the integrity of reported results and demonstrate that all material changes to the process and
its components are appropriately reviewed and approved.
O. DocumentationonPreǦProvisionNetRevenue(PPNR)


BankNetInstructions: When uploading the supporting documentation to the BankNet site,
supporting documents for this specific area should be uploaded to the folder: PPNR.


148

The supporting document should be titled:
RSSD_BANKMNEMONIC_PPNR_METHODOLOGY_YYMMDD.


Separate documents may be submitted for different methodologies. In this case, title
the documents:
RSSD_BANKMNEMONIC_PPNR_METHODOLOGY_MODELTYPE_YYMMDD.
Each methodological memo should clearly describe how a Bank approached the PPNR
projection process and translated macro-economic factors into the reported projections.
ProjectedOutcomes
1) Provide an explanation summarizing the reasonableness of projected outcomes
relative to the stated macroeconomic scenario, business profile, as well as regulatory
and competitive environment. Especially in the more adverse scenario(s), include
substantial supporting evidence for PPNR estimates materially exceeding recently
realized values.
2) Banks should discuss linkages between PPNR projections and the balance sheet as well
as other exposure assumptions used for related loss projections.
3) Include discussion of PPNR outcomes by component (i.e., Net Interest Income, NonInterest Income, and Non-Interest Expense) and by major source of each component
(e.g., by major balance/rate category, type of revenue/expense, and/or business
activity).
4) Consideration should be given to how changes in regulation will impact the Bank’s
revenues and expenses over the projection period. The memo should include a section
that addresses how recent or pending regulatory changes have impacted projected
figures and business strategies and in which line items these adjustments are reflected.

ModelsandMethodology
1) The documentation should include a full list of all models and parameters used to
generate projections of PPNR components for DFAST purposes and whether these
models are also used as part of other existing processes (e.g., the business-as-usual
budgeting and forecasting process). Where existing processes are leveraged, discuss
how these are deemed appropriate for stress testing purposes, including any
modifications that were necessary to fit a stressful scenario. Also discuss those items
that are particularly challenging to project and identify limitations and weaknesses in
the process.
2) Thorough discussion of use of management/expert judgment, including information
about rationale and process involved in translation of macroeconomic scenario
variables into projections of various PPNR components should be provided. Where a
combination of a modeled approach and management judgment was used to project an
item, quantify the impact of qualitative adjustments to modeled output.
3) Provide support for all key assumptions used to derive PPNR estimates, with a focus on the
link of these assumptions to projected outcomes and whether the assumptions are
149

4)

5)
6)

7)

consistent with the stated macroeconomic scenario, regulatory and competitive
environment as well as business strategies for each of the major business activities.
Document the impact of assumptions concerning new growth, divestitures or other
substantial changes in business profile on PPNR estimates. In cases where there is a high
degree of uncertainty surrounding assumptions, discuss and reference sensitivity of
projections to these assumptions. Also ensure that all relevant macroeconomic factors
used for PPNR projections are also reported on the bank submitted Scenario Schedule.
In addition to broad macroeconomic assumptions that will guide the exercise, it is
expected that more specific assumptions will be used by Banks in projections of PPNR,
Including macro-economic factors other than those provided by the OCC as well as Bank
specific assumptions. Such assumptions and their link to reported figures, standardized
and/or Bank business segments and lines should be discussed in the methodology memo.
Where historical relationships are relied upon (e.g., ratios of compensation expense to
total revenues), Banks are expected to document the historical data used and describe
why these relationships are expected to hold true in each scenario.
Projecting future business outcomes inevitably relies on the identification of key
relationships between business metrics and other explanatory variables. Key limitations
and difficulties encountered by the Bank in the process to model these relationships should
be identified and discussed in the memo.
Highlight changes in various aspects of Bank’s PPNR forecasting models and
methodology, primarily focusing on the changes that occurred since the last DFAST
submission.

ProjectionsGovernanceandData
1) Banks are asked to describe governance aspects for the PPNR projections
development. This includes but is not limited to a description of:
a. The roles of business lines and management teams involved in the process
b. How the projections are generated. Particular attention should be given to how
the Bank ensures that assumptions are consistent across different business line
projections, how assumptions are translated into projections of revenue and
expenses, and the process of aggregating and reporting the results.
c. Senior management’s involvement in the process and the process in which the
assumptions are vetted and challenged. Also note whether established policies and
procedures are in place related to this process.
2) Also include a separate section devoted to any divergence from the instructions in
completing the PPNR worksheets. Use this section to explain any data that is missing
or not provided as requested. Use this section to discuss major instances where
judgment was used to interpret PPNR instructions.
3) Highlight changes in various aspects of the Bank’s PPNR forecasting governance and
data, primarily focusing on the changes that occurred since the last DFAST submission.

Other

1) Banks are also expected to address items requested in the Supporting Documentation portion of
the Overview section (beginning on page 4) as applicable to PPNR if not already addressed per
PPNR documentations guidance as stated above.
2) Banks are encouraged to submit any other information and documentation (including data series)
150

that would support the bank’s PPNR projections. One example of such information would be
identification and discussion of major deviations of the Bank’s historical performance from
forecasted figures, focusing on the last four quarters and noting items
that the Bank regards as non-recurring and/or non-core. Where applicable, it would be
useful to reference this additional supporting information in the memo outlined above.
P. DocumentationonMSRProjection


BankNetInstructions: When uploading the supporting documentation to the BankNet site,
supporting documents for this specific area should be uploaded to the folder: PPNR.


The supporting document should be titled:
RSSD_BANKMNEMONIC_MSR_METHODOLOGY_YYMMDD.



Separate documents may be submitted for different models and/or methodologies. In this case, title
the documents:
RSSD_BANKMNEMONIC_MSR_METHODOLOGY_MODELTYPE_YYMMDD.
The documentation should address the questions outlined below.
a) Models and Methodologies
• Describe the models and related sub-models that were used to complete the
submission, and please state whether the model is a third-party vendor or proprietary
model.
o Income/Expense/Valuation Engine
o Prepayment Model
o Default Model
o Delinquency Model
o Hedging Simulation
• If a vendor model was used, please provide the name of the vendor model. If a vendor
model was used, has the Bank performed an independent review of the vendor
model?
• Has the model undergone rigorous model validation, with results reviewed
independently of the business line?
• Has any performance testing been conducted on the model? If so, what type of
performance testing has been conducted?
• What data sources were used to calibrate each model?
• What were the key inputs/variables and how were these determined?
• How did the model (whether vendor or proprietary) incorporate
macroeconomic assumptions?
b) Assumptions
• For each quarter, what new loan capitalizations and amortizations are assumed over
both the baseline and supervisory stress scenarios?
• How were the new loan capitalization forecast assumptions developed?
151

•
•
•
•
•

•
•

•

•
•
•
•
•
•
•
•
•
•
•
•
•
•
•

What excess spread assumptions were made with respect to new loan capitalizations
in each scenario and how was this assumption derived (e.g., historical buy-up/buydown grids, etc.)?
How were HARP assumptions, if any, estimated?
What market share is assumed, and does this change within the stress scenario?
Does the submission include any MSR sales or purchases under the supervisory stress? If
yes, please provide detail.
What is the composition of the underlying portfolio of loans serviced for others with
respect to the following, and how does this composition change (if at all) during the
supervisory stress scenario?
o Loan type
o Geographical region
o Credit score
How were macroeconomic assumptions as prescribed under the supervisory baseline
and stress scenarios used to determine the respective projected loan prepayment,
delinquency, and default experience for each quarter?
How were macroeconomic assumptions that were not prescribed under the supervisory
baseline and stress scenarios (for example, interest rate volatility, option adjusted
spreads, primary to secondary spreads) used to determine the respective projected loan
prepayment, delinquency, and default experience for each quarter?
What are the voluntary prepayment speeds (e.g., conditional prepayment rates
(CPRs) associated with refinancing) assumed for each quarter in the respective
baseline and supervisory stress scenarios? Do not include constant default rates
(CDRs).
What are the factors that drive or explain the level and trend in prepayment speeds
through the nine quarters over the baseline and supervisory stress scenarios?
What are the default rates assumed for each quarter in the respective baseline
and supervisory stress scenarios?
What are the factors that drive or explain the level and trend in default rates through
the nine quarters over the baseline and supervisory stress scenarios?
How were the assumptions regarding cost of service with respect to both the baseline
and stressed scenarios derived?
Was inflation incorporated into the projection?
What is the servicing cost structure on a per loan basis on a base and incremental basis
for each level of delinquency? What are the foreclosure costs per loan?
Does the cost structure per loan stay the same throughout the nine quarters with
the number of delinquent loans changing, or do both change?
What foreclosure time frames are used in the baseline scenario? Do these lengthen
or contract in the supervisory stress?
Is late fee income included in the submission?
If so, what is the Bank’s actual late fee income structure, as well as waiver policy
if applicable?
What is the late fee income assumed in the baseline and stress scenarios?
Is it assumed that late fees are 100% collectable in the stress scenario?
Are earnings on escrow and other balances included in the submission?
If yes, how are the balances forecasted, and what is the crediting rate?
Is cost to finance advances to investors relating to delinquent loans incorporated in
the submission?
152

•

If yes, how is the borrowing rate determined?

c) Hedging and Rebalancing
x Are MSR hedges assumed to be rebalanced or rolled-over at any time during the nine
quarter DFAST horizon? How often are hedges assumed to be rebalanced or rolled-over?
What is the timing of such rebalancing or roll-over trades?
x What are the hedge rebalancing and/or roll-over rules applied during the baseline and
stress scenarios?
x Are the hedge rebalancing and/or roll-over rules applied in the baseline and stress scenarios
consistent with the bank’s risk appetite statement and Board/management approved
limit structure?
x To what degree does hedge effectiveness decline in the stress scenarios? How was
this estimated?
x How is the impact of hedging instrument bid-ask spreads captured in the submission? To
what degree does the bid-ask spread widen in the stress scenario? How was this
estimated?
x How does the bank account for the liquidity risk from concentrated hedge positions?
x What is assumed regarding collateral requirements?
x What are the current risk tolerance limits with respect to MSR hedging?
Q. DocumentationonScenario


BankNetInstructions: When uploading the supporting documentation to the BankNet site,
supporting documents for this specific area should be uploaded to the folder: OtherSupporting
Documents.


For the Bank-specific scenarios, the Bank should include documentation on the scenario
development process, which, at a minimum, should describe how the risk identification process
relates to the scenario design and how the scenario design corresponds to the Bank’s idiosyncratic
risks.
To the degree that the Bank anticipates that its specific vulnerabilities or risk profile is different
from the BHC, the Bank should include supporting documentation which qualitatively identifies key
differences in the risk profiles between the Bank and the BHC and how these differences are
anticipated to affect the Bank-specific scenario results.
Similar to other inputs to the stress testing process, models and methodologies that are associated
with the additional scenarios should be well supported and follow established supporting
documentation requirements.
R. DocumentationonRegulatoryCapitalInstruments


BankNetInstructions: When uploading the supporting documentation to the BankNet site,
supporting documents for this specific area should be uploaded to the folder: CapitalPlanning.


153

Appropriate supporting documentation is required for this schedule.
S. DocumentationonConsiderationofCertainOffǦBalanceSheetRisks


BankNetInstructions: When uploading the supporting documentation to the BankNet site,
supporting documents for this specific area should be uploaded to the folder: PPNR.


Supporting documentation should clearly highlight how each institution (i) identified
unconsolidated entities and sponsored products to which the Bank has potential exposure, (ii)
evaluated those entities/sponsored products under stressed scenario conditions, and (iii) projected
and reported any associated financial losses – whether in the form of non-contractual support or
reflected elsewhere in PPNR (e.g., foregone revenue).
1. Identification:The submission should include a complete inventory of all off-balance sheet
entities and sponsored products. Those assessed collectively may be aggregated for the
purposes of reporting the information requested below, except that all investment
management products that seek to maintain a stable net asset value (NAV) should be listed
separately. Please include, at a minimum, the following information related to
unconsolidated entities/sponsored products:
• Product category. For example, ABCP conduits, Real Estate Investment Trusts,
Hedge Funds, SEC-registered mutual funds, Collective Investment Funds, etc.
• Total assets by product or category (for those that are aggregated).
• Revenues earned by product or category for the most recent four quarters
and a description of the nature of such revenues.
• Product name and/or unique identifier for those listed separately.
• For stable NAV funds only, the regulatory framework by which each product is
offered. For example, Investment Company Act of 1940, Rule 12 CFR 9.18, etc.
Each bank should also include a brief description of the process utilized to develop
inventory.
2. EvaluationMethodology:Clearly describe the methodology that was applied to the
inventory in order to determine the unconsolidated entities/sponsored products for which
there is a potential for non-contractual support, for example based on client expectations.
This should include even those entities/sponsored products which the bank may choose not
to support but such a decision could lead to lost revenues and/or other costs. Indicate the
resulting decision for each product or category.
3. DeterminationofRelatedLosses:For each unconsolidated entity/sponsored product for
which it was determined that a client expectation of non-contractual support may exist:
a) Describe the expected impact of macroeconomic and/or idiosyncratic stress
factors to these entities/sponsored products.
x This might include, but is not limited to, market value shocks, increased
redemption activity, rollover risk, counterparty-default-related losses, etc.
x Critical assumptions such as assumed counterparty LGD rates, velocity of
redemptions amid stress, and nature of market shocks should be
highlighted.
b) Describe the decision framework applied in determining whether noncontractual support would be provided and include a discussion of the
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identified costs/benefits related to each decision by major category and/or
product.
c) Quantify and provide calculations of any related financial losses expected to be
borne by the bank either in the form of non-contractual support or lost revenues
and legal/operational costs and provide related calculations of those losses.
x This should include both direct impacts (e.g., product closure and/or
potential litigation costs) and indirect (i.e., second-order) impacts, such as
lost revenue in other products that results from client attrition, where a
decision to not support has been applied.
d) Clearly indicate the line items within the summary schedule where such projected
financial losses have been recorded.

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