Board of Governors of the Federal Reserve System
Instructions for Preparation of
Banking Organization Systemic Risk Report
Reporting Form FR Y-15
Reissued September 2016
This page intentionally left blank.
Contents
GENERAL INSTRUCTIONS FOR PREPARATION OF THE BANKING ORGANIZATION
SYSTEMIC RISK REPORT
Who Must Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . GEN-1
A. Reporting Criteria . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . GEN-1
B. Shifts in Reporting Status . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . GEN-1
C. Rules of Consolidation . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . GEN-1
D. Exclusions from coverage of the consolidated report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . GEN-2
Where to Submit the Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . GEN-2
When to Submit the Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . GEN-2
How to Prepare the Report . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . GEN-2
A. Applicability of GAAP . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . GEN-2
B. Report Form Captions and Instructional Detail. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . GEN-2
C. Rounding . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . GEN-3
D. Negative Entries. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . GEN-3
E. Confidentiality. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . GEN-3
F. Verification and Signatures . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . GEN-3
G. Amended Reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . GEN-4
H. Data Items Automatically Retrieved from Other Reports . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . GEN-4
LINE ITEM INSTRUCTIONS FOR THE BANKING ORGANIZATION SYSTEMIC
RISK REPORT
Schedule A – Size Indicator . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . A-1
Schedule B – Interconnectedness Indicators . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . B-1
Schedule C – Substitutability Indicators . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . C-1
Schedule D – Complexity Indicators . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . D-1
Schedule E – Cross-Jurisdictional Activity Indicators . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . E-1
Schedule F – Ancillary Indicators . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . F-1
FR Y-15
Contents-1
Contents December 2015
Schedule G – Short-Term Wholesale Funding Indicator . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . G-1
Optional Narrative Statement . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . ONS-1
GLOSSARY OF TERMS AND EDITS FOR THE BANKING ORGANIZATION SYSTEMIC
RISK REPORT
Glossary . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . GL-1
Validity Edits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . CHK-1
Quality Edits . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . EDIT-1
Contents
Contents-2
FR Y-15
Contents December 2015
INSTRUCTIONS FOR PREPARATION OF
Banking Organization
Systemic Risk Report
FR Y-15
General Instructions
Who Must Report
A. Reporting Criteria
The following banking organizations must file the Bank-
ing Organization Systemic Risk Report (FR Y-15) as of
the last calendar day of March, June, September, and
December:
(1) Holding Companies with Total ConsolidatedAssets
of $50 Billion or More. Bank holding companies
(BHCs), covered savings and loan holding compa-
nies (SLHCs)
1
, and intermediate holding companies
(IHCs) that have total consolidated assets of $50
billion or more, including those U.S. top-tier holding
companies that are subsidiaries of foreign banking
organizations, must file the FR Y-15, subject to
applicable phase-in arrangements. Only the top tier
of a multi-tiered holding company that meets these
criteria must file.
(2) U.S.-Based Organizations Designated as Global
Systemically Important Banks. Any BHC orga-
nized under the laws of the U.S. or any of the states
therein that was identified as a global systemically
important bank (G-SIB) based on their most recent
method 1 score calculation
2
must file the FR Y-15
even if they do not meet the consolidated assets
threshold.
B. Shifts in Reporting Status
A top-tier holding company that reaches $50 billion or
more in total consolidated assets as of June 30 must begin
reporting the FR Y-15 in December of the same year. If a
top-tier holding company reaches $50 billion or more in
total consolidated assets due to a business combination, a
reorganization, or a branch acquisition that is not a
business combination, then the holding company must
begin reporting the FR Y-15 with the first quarterly
report date following the effective date of the business
combination, reorganization, or branch acquisition. If a
holding company’s total consolidated assets should sub-
sequently fall to less than $50 billion for four consecutive
quarters, then the holding company is no longer required
to file the FR Y-15 starting with the fifth quarter.
C. Rules of Consolidation
For purposes of this report, all offices (i.e., branches,
subsidiaries, variable interest entities and international
banking facilities (IBFs)) that are within the scope of the
consolidated holding company are to be reported on a
consolidated basis. Unless the instructions specifically
state otherwise, this consolidation shall be on a line-by-
line basis, according to the caption shown. As part of the
consolidation process, the results of all transactions and
all intercompany balances (e.g., outstanding asset/debt
relationships) between offices, subsidiaries, and other
entities included in the scope of the consolidated holding
company are to be eliminated in the consolidation and
must be excluded from the FR Y-15.
Subsidiaries of Subsidiaries. For a subsidiary of a hold-
ing company that is in turn the parent of one or more
subsidiaries: (1) Each subsidiary shall consolidate its
majority-owned subsidiaries in accordance with the con-
solidation requirements set forth above. (2) Each subsid-
iary shall account for any investments in unconsolidated
subsidiaries, corporate joint ventures over which the
holding company exercises significant influence, and
associated companies according to the equity method of
accounting.
1. Covered SLHCs are those which are not substantially engaged in
insurance or commercial activities. For more information, see the defini-
tion of ‘‘covered savings and loan holding company’’ provided in 12 CFR
217.2.
2. See 12 CFR 217.402.
FR Y-15
GEN-1
General Instructions September 2016
D. Exclusions from coverage of the consolidated
report
Subsidiaries where control does not rest with the par-
ent. If control of a majority-owned subsidiary by the
holding company does not rest with the holding company
because of legal or other reasons (e.g., the subsidiary is in
bankruptcy), the subsidiary is not required to be consoli-
dated for purposes of the report. Additional guidance on
this topic is provided in accounting standards, including
Financial Accounting Standards Board (FASB) Account-
ing Standards Codification (ASC) Subtopic 810-10, Con-
solidation - Overall.
Custody accounts. Custody and safekeeping activities
(i.e., the holding of securities, jewelry, coin collections,
and other valuables in custody or in safekeeping for
customers) must not be reflected on any basis in the
balance sheet items on the FR Y-15 unless cash funds
held in safekeeping for customers are commingled with
the general assets of the reporting holding company. In
such cases, the commingled funds would be reported.
The exclusion of custody accounts does not apply to line
items specifically capturing assets under custody.
Where to Submit the Report
Electronic Submission
All banking organizations must submit their completed
report electronically. Banking organizations should con-
tact their district Reserve Bank or go to
www.frbservices.org/centralbank/reportingcentral/ for
procedures for electronic submission.
When to Submit the Report
The FR Y-15 is required to be submitted as of March 31,
June 30, September 30, and December 31. The submis-
sion date is 50 calendar days after the March 31, June 30,
and September 30 as-of dates and 65 calendar days after
the December 31 as-of date. Note that the quarterly
reporting requirement became effective starting with the
June 30, 2016 as-of date. Also note that the initial
submission date for IHCs (including existing BHCs
designated as an IHC) is 65 calendar days after the
September 30, 2016 as-of date.
The term “submission date” is defined as the date by
which the Federal Reserve must receive the banking
organization’s FR Y-15.
If the submission deadline falls on a weekend or holiday,
the report must be received on the first business day after
the Saturday, Sunday, or holiday. Earlier submission aids
the Federal Reserve in reviewing and processing the
reports and is encouraged. No extensions of time for
submitting reports are granted.
The reports are due by the end of the reporting day on the
submission date (5:00 P.M. at each district Federal
Reserve Bank).
How to Prepare the Report
A. Applicability of GAAP
Banking organizations are required to prepare and file the
FR Y-15 in accordance with U.S. generally accepted
accounting principles (GAAP) and these instructions.
The report shall be prepared in a consistent manner. The
banking organization’s financial records shall be main-
tained in such a manner and scope so as to ensure that the
FR Y-15 can be prepared and filed in accordance with
these instructions and reflect a fair presentation of the
banking organization’s financial condition and results of
operations.
Banking organizations should retain workpapers and
other records used in the preparation of this report.
B. Report Form Captions and Instructional Detail
No caption on the report forms shall be changed in any
way. Enter an amount or a zero for all items except in the
cases where the data are calculated automatically or
retrieved from another report. The items retrieved from
other reports are listed in the General Instructions under
Section H (Data Items Automatically Retrieved from
Other Reports).
There may be areas in which a banking organization
wishes to obtain more technical detail on the application
of accounting standards and procedures to the require-
ments of these instructions. Such information may be
found in more detail in the GAAP standards. Selected
sections of the GAAP standards are referenced in the
instructions where appropriate.
Questions and requests for interpretations of matters
appearing in any part of these instructions should be
addressed to the appropriate Federal Reserve Bank (that
is, the Federal Reserve Bank in the district where the
banking organization submits this report).
General Instructions
GEN-2
FR Y-15
General Instructions September 2016
C. Rounding
Report all dollar amounts in thousands. Each banking
organization, at its option, may round the figures reported
to the nearest million, with zeros reported in the thou-
sands column. For banking organizations exercising this
option, amounts less than $500,000 will be reported as
zero. Rounding could result in details not adding to their
stated totals. However, to ensure consistent reporting, the
rounded detail items must be adjusted so that the totals
and the sums of their components are identical.
D. Negative Entries
Except for the item listed below, negative entries are
generally not appropriate on the FR Y-15 and should not
be reported. Hence, assets with credit balances must be
reported in liability items and liabilities with debit bal-
ances must be reported in asset items, as appropriate, and
in accordance with these instructions. The only items for
which a negative entry may be made are: Schedule A,
item 3(b), ‘‘Regulatory adjustments;’’ Schedule F, item 4,
‘‘Total net revenue;’’ and, Schedule F, item 5, ‘‘Foreign
net revenue.’’ When a negative entry does occur for these
items, it shall be recorded with a minus (-) sign rather
than in parentheses.
E. Confidentiality
Except as otherwise noted, the collected information will
be made available to the public. The following line items
will be kept confidential until the first reporting date after
the final liquidity coverage ratio disclosure standard has
been implemented: Schedule G, items 1 through 4.
A reporting banking organization may request confiden-
tial treatment for items on the FR Y-15 if the banking
organization is of the opinion that, due to the institution’s
particular circumstances or activities, disclosure of spe-
cific commercial or financial information in the report
would likely result in substantial harm to its competitive
position, or that disclosure of the submitted information
would result in unwarranted invasion of personal privacy.
A request for line-item confidentiality must be submitted
in writing prior to, or concurrently with, the electronic
submission of the report. The request must discuss in
writing the justification for which confidentiality is
requested and must demonstrate the specific nature of the
harm that would result from public release of the infor-
mation. Merely stating that competitive harm would
result or that information is personal is not sufficient.
Information for which confidential treatment is requested
may subsequently be released by the Federal Reserve
System if the Board of Governors determines that the
disclosure of such information is in the public interest.
For data items automatically retrieved from the Consoli-
dated Financial Statements for Holding Companies (FR
Y-9C), line-item confidentiality must be requested in the
context of the FR Y-9C. Should confidentiality for any
such item be granted, confidential status will automati-
cally extend to the corresponding data item on the FR
Y-15 (see General Instructions, Section H). Confidential
status will also extend to any automatically-calculated
items on the FR Y-15 that have been derived from the
confidential data item and that, if released, would reveal
the underlying confidential data.
F. Verification and Signatures
Estimates. For institutions filing this report for the first
time, reasonable estimates are permitted.
Verification. All addition and subtraction should be
double-checked before the report is submitted. Totals and
subtotals should be cross-checked to corresponding items
elsewhere in the report. Before a report is submitted, all
amounts should be compared with the corresponding
amounts in the previous report. If there are any unusual
changes from the previous report (i.e., differences that are
not attributable to general organic growth and/or standard
fluctuations in the business cycle), a brief explanation of
the changes should be provided to the appropriate Fed-
eral Reserve Bank. Banking organizations should contact
their district Reserve Bank for information regarding the
submission procedure.
Signatures. The FR Y-15 must be signed by the Chief
Financial Officer of the banking organization (or by the
individual performing this equivalent function). By sign-
ing the cover page of this report, the authorized officer
acknowledges that any knowing and willful misrepresen-
tation or omission of a material fact on this report
constitutes fraud in the inducement and may subject the
officer to legal sanctions provided by 18 USC 1001 and
1007.
Banking organizations must maintain in their files a
manually signed and attested printout of the data
submitted. The cover page of the submitted report should
be used to fulfill the signature and attestation require-
ment. This page should be attached to the printout placed
in the banking organization’s files.
General Instructions
FR Y-15
GEN-3
General Instructions September 2016
G. Amended Reports
When the Federal Reserve’s interpretation of how GAAP
or these instructions should be applied to a specified
event or transaction (or series of related events or trans-
actions) differs from the reporting banking organization’s
interpretation, the Federal Reserve may require the bank-
ing organization to reflect the event(s) or transaction(s) in
its FR Y-15 in accordance with the Federal Reserve’s
interpretation and to amend previously submitted reports.
The Federal Reserve will consider the materiality of such
event(s) or transaction(s) in making a determination
about requiring the banking organization to apply the
Federal Reserve’s interpretation and to amend previously
submitted reports. Materiality is a qualitative characteris-
tic of accounting information which is defined in Finan-
cial Accounting Standards Board (FASB) Concepts No. 2
as ‘‘the magnitude of an omission or misstatement of
accounting information that, in the light of surrounding
circumstances, make it probable that the judgment of a
reasonable person relying on the information would have
been changed or influenced by the omission or misstate-
ment.’’
The Federal Reserve may require the filing of an amended
FR Y-15 if the report as previously submitted contains
significant errors. In addition, a banking organization
must file an amended report when internal or external
auditors make audit adjustments that result in a restate-
ment of financial statements previously submitted to the
Federal Reserve.
The Federal Reserve also requests that banking organiza-
tions that have restated their prior period financial state-
ments as a result of an acquisition submit revised reports
for the prior year-ends. In the event that certain of the
required data are not available, banking organizations
should contact the appropriate Federal Reserve Bank for
information on submitting revised reports.
H. Data Items Automatically Retrieved from Other
Reports
Certain data collected on the FR Y-15 may also be
collected in other reports submitted to the Federal
Reserve. If the banking organization files the other
reports at the same level of consolidation as is required
for the FR Y-15, the duplicate data items will be popu-
lated automatically.
If the banking organization files the FR Y-9C for the
same reporting period using the same calculation method
(i.e., point-in-time or period average), then the following
data items will be populated automatically:
(1) Schedule B, item 15, ‘‘Subordinated debt securities’’
(FR Y-9C, Schedule HC, items 19(a) and 19(b))
(2) Schedule B, item 16, ‘‘Commercial paper’’ (FR Y-
9C, Schedule HC-M, item 14(a))
(3) Schedule D, item 5, ‘‘AFS securities’’ (FR Y-9C,
Schedule HC, item 2(b))
(4) Schedule D, item 10, ‘‘Assets valued using Level 3
measurement inputs’’ (FR Y-9C, Schedule HC-Q,
item 7, Column E)
(5) Schedule D, item M.1, ‘‘Held-to-maturity securities’’
(FR Y-9C, Schedule HC, item 2(a))
(6) Schedule F, item 1, ‘‘Total liabilities’’ (FR Y-9C,
Schedule HC, item 21)
(7) Schedule F, item 3, ‘‘Total gross revenue’’ (FR Y-9C,
Schedule HI, item 1(h) plus item 5(m))
(8) Schedule F, item 4, ‘‘Total net revenue’’ (FR Y-9C,
Schedule HI, item 1(h) plus item 5(m) minus item
2(f))
If the banking organization files the Country Exposure
Report (FFIEC 009) for the same reporting period, then
the following data item will be populated automatically:
(1) Schedule E, item 1, ‘‘Foreign claims on an ultimate-
risk basis’’ (FFIEC 009, Schedule C, Part II, Col-
umns 1 through 10, Total Foreign Countries)
If the banking organization files the Regulatory Capital
Reporting for Institutions Subject to the Advanced Capi-
tal Adequacy Framework (FFIEC 101) for the same
reporting period, then the following data items will be
populated automatically:
(1) Schedule A, item 1(a), “Current exposure of deriva-
tive contracts” (FFIEC 101, Schedule A, item 2.4)
(2) Schedule A, item 1(b), “Potential future exposure
(PFE) of derivative contracts” (FFIEC 101, Sched-
ule A, item 2.5)
(3) Schedule A, item 1(c), “Gross-up for derivatives
collateral” (FFIEC 101, Schedule A, item 2.6)
(4) Schedule A, item 1(d), “Effective notional amount
of written credit derivatives” (FFIEC 101, Sched-
ule A, item 2.9)
General Instructions
GEN-4
FR Y-15
General Instructions September 2016
(5) Schedule A, item 1(e), “Cash variation margin
included as an on-balance sheet receivable”
(FFIEC 101, Schedule A, item 2.7)
(6) Schedule A, item 1(f), “Exempted central counter-
party legs of client-cleared transactions included in
items 1(a) and 1(b)” (FFIEC 101, Schedule A, item
2.8)
(7) Schedule A, item 1(g), “Effective notional amount
offsets and PFE adjustments for sold credit protec-
tion” (FFIEC 101, Schedule A, item 2.10)
(8) Schedule A, item 2(a), “Gross SFT assets”
(FFIEC 101, Schedule A, item 2.12)
(9) Schedule A, item 2(b), “Counterparty credit risk
exposure for SFTs” (FFIEC 101, Schedule A, item
2.14)
(10) Schedule A, item 2(c), “SFT indemnification and
other agent-related exposures” (FFIEC 101, Sched-
ule A, item 2.15)
(11) Schedule A, item 2(d), “Gross value of offsetting
cash payables” (FFIEC 101, Schedule A, item 2.13)
(12) Schedule A, item 3(a), “Other on-balance sheet
assets” (FFIEC 101, Schedule A, item 2.1)
(13) Schedule A, item 3(b), “Regulatory adjustments”
(FFIEC 101, Schedule A, item 2.2)
General Instructions
FR Y-15
GEN-5
General Instructions September 2016
LINE ITEM INSTRUCTIONS FOR
Size Indicator
Schedule A
General Instructions
Unless otherwise indicated, all advanced approaches
banking organizations must report the data in this sched-
ule using averages. For on-balance sheet items, report
averages over the reporting period using daily data. For
off-balance sheet items, report averages over the report-
ing period using monthly data (i.e., provide the average
of the three month-end balances within the quarter).
Off-balance sheet items include the potential future expo-
sure of derivative contracts (item 1(b)), the effective
notional amount of offsets and PFE adjustments for sold
credit protection (item 1(g)), counterparty credit risk
exposure for SFTs (item 2(b)), SFT indemnification and
other agent-related exposures (item 2(c)), and other
off-balance sheet exposures (item 4). Except where oth-
erwise indicated, respondents that are not advanced
approaches banking organizations must either report all
of the data in this schedule using averages or report all of
the data using point-in-time values.
Include all positions, regardless of whether they are
included in the trading or banking book. The amounts
provided must be net of specific provisions and valuation
adjustments. Several items involve securities financing
transactions (SFTs) (i.e., repo-style transactions), which
are transactions such as repurchase agreements, reverse
repurchase agreements, and securities lending and bor-
rowing, where the value of the transactions depends on
the market valuations and the transactions are often
subject to margin agreements.
Total Exposures
Line Item 1 Derivative exposures:
Line Item 1(a) Current exposure of derivative
contracts.
Report the current exposure (i.e., replacement cost) of all
derivative contracts, cleared and non-cleared, net of
qualifying cash variation margin. For advanced
approaches banking organizations, report the average
current exposure of all derivative contracts, cleared and
non-cleared, net of qualifying cash variation margin,
using daily data.
When acting as a financial intermediary in clearing client
derivative contracts (i.e., the principal model, where the
banking organization facilitates the clearing of deriva-
tives by becoming a direct counterparty to both the client
and the central counterparty (CCP)), include exposures to
the CCP and the clearing member client. Where a
clearing member banking organization guarantees the
performance of a client to a CCP (and would thus have a
payment obligation to the CCP in the event of a client
default) (i.e., the agency model), the clearing member
banking organization must treat the exposure associated
with the guarantee as a derivative contract and report the
associated current exposure. However, do not include the
exposure if the client and the clearing member are
affiliates and consolidated on the banking organization’s
balance sheet. For more information, see the Glossary
entry for ‘‘qualifying cash variation margin.’’ For a
definition of derivative contract, see 12 CFR 217.2.
This item is equivalent to Part 2, line 4 of the supplemen-
tal leverage ratio disclosure table (see 12 CFR 217.173,
Table 13).
Line Item 1(b) Potential future exposure (PFE) of
derivative contracts.
Report the potential future exposure for transactions
included in item 1(a), calculated in accordance with 12
CFR 217.34(a). For advanced approaches banking orga-
nizations, report the average potential future exposure for
transactions included in item 1(a), calculated in accor-
dance with 12 CFR 217.34(a), using monthly data.
Include derivative contracts to which the banking organi-
zation is a counterparty (or each single-product netting
set of such transactions) along with cleared transactions.
FR Y-15
A-1
Schedule A September 2016
Note that a banking organization may not use cash
variation margin to reduce the net or gross current credit
exposure in the calculation of the net-to-gross ratio.
This item is equivalent to Part 2, line 5 of the supplemen-
tal leverage ratio disclosure table (see 12 CFR 217.173,
Table 13).
Line Item 1(c) Gross-up for derivatives collateral.
Report the amount of posted cash and non-cash collateral
that the banking organization uses to offset the negative
mark-to-fair values of associated derivative contracts.
For advanced approaches banking organizations, report
the average amount of posted cash and non-cash collat-
eral that the banking organization uses to offset the
negative mark-to-fair values of associated derivative
contracts using daily data. Do not include qualifying cash
variation margin. Include cash collateral that is reported
on-balance sheet under the GAAP offset option that is not
qualifying cash variation margin. For more information,
see the Glossary entry for ‘‘qualifying cash variation
margin.’’
This item is equivalent to Part 2, line 6 of the supplemen-
tal leverage ratio disclosure table (see 12 CFR 217.173,
Table 13).
Line Item 1(d) Effective notional amount of
written credit derivatives.
Report the effective notional principal amount (that is,
the apparent or stated notional principal amount multi-
plied by the effective multiplier in the derivative con-
tract) of credit derivatives, or other similar instruments,
through which the banking organization provides credit
protection (e.g., credit default swaps or total return swaps
that reference instruments with credit risk, such as
bonds). For advanced approaches banking organizations,
report the average effective notional principal amount of
credit derivatives, or other similar instruments, through
which the banking organization provides credit protec-
tion, using monthly data. This value represents the
amount owed upon a default event. The effective notional
principal amount of sold credit protection that the bank-
ing organization clears on behalf of a clearing member
client through a CCP may be excluded.
This item is equivalent to Part 2, line 9 of the supplemen-
tal leverage ratio disclosure table (see 12 CFR 217.173,
Table 13).
Line Item 1(e) Cash variation margin included as
an on-balance sheet receivable.
Report the amount of qualifying cash variation margin,
which is posted to a counterparty to a derivative contract
and included in item 3(a) as an on-balance sheet receiv-
able. For advanced approaches banking organizations,
report the average amount of qualifying cash variation
margin, which is posted to a counterparty to a derivative
contract and included in item 3(a) as an on-balance sheet
receivable, using daily data. For more information, see
the Glossary entry for ‘‘qualifying cash variation mar-
gin.’’
This item is equivalent to Part 2, line 7 of the supplemen-
tal leverage ratio disclosure table (see 12 CFR 217.173,
Table 13).
Line Item 1(f) Exempted central counterparty legs
of client-cleared transactions included in items 1(a)
and 1(b).
Report the current exposure and the PFE for the exempted
CCP legs of client-cleared transactions under the princi-
pal model (i.e., where the clearing member banking
organization did not guarantee the performance of the
CCP to the client) that are included in items 1(a) and
1(b), respectively. For advanced approaches banking
organizations, report the average current exposure using
daily data and the average PFE using monthly data for
the exempted CCP legs of client-cleared transactions that
are included in items 1(a) and 1(b), respectively.
This item is equivalent to Part 2, line 8 of the supplemen-
tal leverage ratio disclosure table (see 12 CFR 217.173,
Table 13).
Line Item 1(g) Effective notional amount offsets
and PFE adjustments for sold credit protection.
Report the value of effective notional principal amount
offsets and PFE adjustments for sold credit protection.
For advanced approaches banking organizations, report
the average value of effective notional principal amount
offsets and PFE adjustments for sold credit protection
using monthly data. Offsets include any reduction in the
mark-to-fair value of the sold credit protection that is
recognized in common equity tier 1 capital, along with
the effective notional principal amount of purchased
credit derivatives or similar instruments that meet the
following criteria (see 12 CFR 217.10(c)(4)(ii)(D)(2)):
Schedule A
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FR Y-15
Schedule A September 2016
(1) The remaining maturity of the credit protection pur-
chased must be equal to or greater than the remaining
maturity of the credit protection sold; and,
(2) The reference obligation of the purchased credit
protection must be pari passu with or junior to the
underlying reference obligation of the credit protec-
tion sold. If the sold credit protection references a
tranched product, the purchased credit protection
must be on a reference obligation with the same level
of seniority.
If the effective notional amount of this sold credit
protection is included in item 1(d), the associated PFE
may be reported as an adjustment to avoid double-
counting (see CFR 217.10(c)(4)(ii)(B)(1) and (2)). How-
ever, the associated PFE may not be reported as an
adjustment if it is already being offset through purchased
credit protection.
Note that the effective notional amount of sold credit
protection may be reduced by any negative change in fair
value reflected in common equity tier 1 capital provided
that the effective notional amount of the offsetting pur-
chased credit protection is also reduced by any resulting
positive change in fair value reflected in common equity
tier 1 capital. If a banking organization purchases credit
protection through a total return swap and records the net
payments received as net income but does not record
offsetting deterioration in the mark-to-fair value of the
sold credit protection on the reference exposure (either
through reductions in fair value or by additions to
reserves) in common equity tier 1 capital, the banking
organization may not reduce the effective notional prin-
cipal amount of the sold credit protection.
This item is equivalent to Part 2, line 10 of the supple-
mental leverage ratio disclosure table (see 12 CFR
217.173, Table 13).
Line Item 1(h) Total derivative exposures.
The sum of items 1(a) through 1(d), minus the sum of
items 1(e) through 1(g).
Line Item 2 Securities financing transaction (SFT)
exposures:
Line Item 2(a) Gross SFT assets.
Report the gross value of on-balance sheet assets related
to securities financing transactions. For advanced
approaches banking organizations, report the average
gross value of on-balance sheet assets related to securi-
ties financing transactions using daily data. Do not
include securities that are already included in item 3(a)
(e.g., securities received as collateral in a principal
securities lending transaction that have not been rehy-
pothecated or sold). Include the gross value of cash
receivables for reverse repurchase agreements. Include
securities sold under a repurchase agreement or a securi-
ties lending transaction that qualify for sales treatment
under GAAP.
This item is equivalent to Part 2, line 12 of the supple-
mental leverage ratio disclosure table (see 12 CFR
217.173, Table 13).
Line Item 2(b) Counterparty credit risk exposure
for SFTs.
Report the counterparty credit risk exposure for SFTs.
For advanced approaches banking organizations, report
the average counterparty credit risk exposure for SFTs
using monthly data. Counterparty exposure is determined
as the gross fair value of the securities and cash provided
to a counterparty for all transactions included within a
qualifying master netting agreement less the gross fair
value of the securities and cash received from the coun-
terparty for those transactions, or zero, whichever is
greater (see the definition of ‘‘qualifying master netting
agreement’’ in 12 CFR 217.2). For transactions that are
not subject to a qualifying master netting agreement,
report the exposure on a transaction-by-transaction basis,
with each SFT treated as its own netting set. Do not
include transactions where the banking organization acts
as an agent, as these exposures are captured separately in
item 2(c).
This item is equivalent to Part 2, line 14 of the supple-
mental leverage ratio disclosure table (see 12 CFR
217.173, Table 13).
Line Item 2(c) SFT indemnification and other
agent-related exposures.
For transactions where the banking organization acts as
an agent and provides an indemnity to a customer, report
the gross fair value of the securities and cash lent for all
transactions within a qualifying master netting agreement
less the gross fair value of the securities and cash
received from the counterparty for those transactions, or
zero, whichever is greater. For advanced approaches
banking organizations, report the average gross fair
Schedule A
FR Y-15
A-3
Schedule A December 2015
value, using monthly data, of the securities and cash lent
for all transactions within a qualifying master netting
agreement less the gross fair value of the securities and
cash received from the counterparty for those transac-
tions, or zero, whichever is greater. For transactions that
are not subject to a qualifying master netting agreement,
report the exposure on a transaction-by-transaction basis,
with each individual transaction treated as its own netting
set. In cases where the indemnification exceeds the
calculated difference described above, report the full
value of the guarantee. If the banking organization’s
exposure to the underlying security or cash in a transac-
tion extends beyond the indemnification (e.g., when the
banking organization manages received collateral using
their own account rather than the customer’s account),
the full value of the underlying security or cash must be
reported.
This item is equivalent to Part 2, line 15 of the supple-
mental leverage ratio disclosure table (see 12 CFR
217.173, Table 13).
Line Item 2(d) Gross value of offsetting cash
payables.
Report the gross value of cash payables associated with
repurchase agreements that are permitted to offset the
cash receivables included in item 2(a). For advanced
approaches banking organizations, report the average
gross value of cash payables associated with repurchase
agreements that are permitted to offset the cash receiv-
ables included in item 2(a), using daily data. Such offset
is permitted when the related SFTs are with the same
counterparty, subject to the same explicit settlement date,
and within a qualifying master netting agreement (see the
definition of ‘‘qualifying master netting agreement’’ in 12
CFR 217.2) and are limited to the gross value of the
related cash receivable.
This item is equivalent to Part 2, line 13 of the supple-
mental leverage ratio disclosure table (see 12 CFR
217.173, Table 13).
Line Item 2(e) Total SFT exposures.
The sum of items 2(a) through 2(c), minus item 2(d).
Line Item 3 Other on-balance sheet exposures:
Line Item 3(a) Other on-balance sheet assets.
Report the balance sheet carrying value of all on-balance
sheet assets, including collateral but excluding the
on-balance sheet assets for derivative transactions and
repo-style transactions. For advanced approaches bank-
ing organizations, report the average balance sheet carry-
ing value of all on-balance sheet assets, including collat-
eral but excluding the on-balance sheet assets for
derivative transactions and repo-style transactions, using
daily data. Include the amount of on-balance sheet cash
and collateral received from counterparties in derivative
transactions.
This item is equivalent to Part 2, line 1 of the supplemen-
tal leverage ratio disclosure table (see 12 CFR 217.173,
Table 13).
Line Item 3(b) Regulatory adjustments.
Report the amount of regulatory adjustments from com-
mon equity tier 1 capital and additional tier 1 capital
under the fully phased-in requirements of Regulation Q
(see 12 CFR 217.22).
1
These adjustments include the
deduction of goodwill and intangibles, deferred tax
assets, and hedging gains and losses. Report adjustments
that reduce tier 1 capital as a positive value. If the
adjustment increases tier 1 capital, report the value with a
minus (-) sign. All respondents must provide a point-in-
time value, including advanced approaches banking orga-
nizations.
This item is equivalent to Part 2, line 2 of the supplemen-
tal leverage ratio disclosure table (see 12 CFR 217.173,
Table 13).
Line Item 4 Other off-balance sheet exposures:
For this item, do not include off-balance sheet exposures
associated with derivatives transactions or SFTs, as these
are already being captured in items 1 and 2, respectively.
Line Item 4(a) Gross notional amount of items
subject to a 0% credit conversion factor (CCF).
Report the gross notional amount of off-balance sheet
items subject to a 0% credit conversion factor under the
standardized approach to credit risk (this includes the
unused portion of commitments which are uncondition-
ally cancellable at any time by the bank without prior
notice). For advanced approaches banking organizations,
report the average gross notional amount, using monthly
data, of off-balance sheet items subject to a 0% credit
conversion factor under the standardized approach to
1. See www.gpo.gov/fdsys/browse/collectionCfr.action.
Schedule A
A-4
FR Y-15
Schedule A December 2015
credit risk. For more information on the treatment of
off-balance sheet exposures under the standardized
approach to credit risk, see 12 CFR 217.33.
Line Item 4(b) Gross notional amount of items
subject to a 20% CCF.
Report the gross notional amount of off-balance sheet
items subject to a 20% credit conversion factor under the
standardized approach to credit risk. For advanced
approaches banking organizations, report the average
gross notional amount, using monthly data, of off-
balance sheet items subject to a 20% credit conversion
factor under the standardized approach to credit risk.
This would include commitments with an original matu-
rity up to one year that are not unconditionally cancelable
and short-term self-liquidating trade letters of credit
arising from the movement of goods (e.g., documentary
credits collateralized by the underlying shipment). For
more information on the treatment of off-balance sheet
exposures under the standardized approach to credit risk,
see 12 CFR 217.33.
Line Item 4(c) Gross notional amount of items
subject to a 50% CCF.
Report the gross notional amount of off-balance sheet
items subject to a 50% credit conversion factor under the
standardized approach to credit risk. For advanced
approaches banking organizations, report the average
gross notional amount, using monthly data, of off-
balance sheet items subject to a 50% credit conversion
factor under the standardized approach to credit risk.
This includes commitments with an original maturity of
more than one year that are not unconditionally cancel-
able and transaction-related contingent items such as
performance bonds, bid bonds, warranties, and perfor-
mance standby letter of credit. For more information on
the treatment of off-balance sheet exposures under the
standardized approach to credit risk, see 12 CFR 217.33.
Line Item 4(d) Gross notional amount of items
subject to a 100% CCF.
Report the gross notional amount of off-balance sheet
items subject to a 100% credit conversion factor under
the standardized approach to credit risk. For advanced
approaches banking organizations, report the average
gross notional amount, using monthly data, of off-
balance sheet items subject to a 100% credit conversion
factor under the standardized approach to credit risk.
This includes guarantees, credit-enhancing representa-
tions and warranties that are not securitization exposures,
financial standby letters of credit, and forward agree-
ments. Do not include exposures associated with SFTs,
as these are already captured in item 2. For more
information on the treatment of off-balance sheet expo-
sures under the standardized approach to credit risk, see
12 CFR 217.33.
Line Item 4(e) Credit exposure equivalent of other
off-balance sheet items.
The sum of 0.1 times item 4(a), 0.2 times item 4(b), 0.5
times item 4(c), and item 4(d). This total represents the
credit exposure equivalent of the other off-balance sheet
items, with the 0% credit conversion factor subject to a
10% floor.
This item is equivalent to Part 2, line 19 of the supple-
mental leverage ratio disclosure table (see 12 CFR
217.173, Table 13).
Line Item 5 Total exposures prior to regulatory
deductions.
The sum of items 1(h), 2(e), 3(a), and 4(e).
This item is equivalent to the sum of Part 2, lines 1 and
21 minus Part 2, line 3 of the supplemental leverage ratio
disclosure table (see 12 CFR 217.173, Table 13).
Line Item 6 Does item 5 represent an average
value over the reporting period?
Specify whether or not the holding company has reported
the subcomponents of item 5 using average values over
the reporting period. Advanced approaches banking orga-
nizations must report this data using averages. Respon-
dents that are not advanced approaches banking organi-
zations may choose to report the data using averages,
though they are not required to do so. Enter a ‘‘1’’ for
Yes; enter a ‘‘0’’ for No.
Memoranda
Line Item M1 Securities received as collateral in
securities lending.
Report the amount of securities included in item 3(a) that
have been received as collateral in principal securities
lending transactions but have not been rehypothecated or
sold. All respondents must provide a point-in-time value,
including advanced approaches banking organizations.
Schedule A
FR Y-15
A-5
Schedule A December 2015
Line Item M2 Cash collateral received in conduit
securities lending transactions.
Report the cash collateral received in conduit securities
lending transactions. In conduit securities lending trans-
actions, a bank borrows securities from one party and
directly on-lends the identical securities to another party.
The bank acts as an intermediary between the security
owner and the ultimate borrower, essentially substituting
their own credit for that of the borrower. The securities in
question may not be part of a general inventory available
for onward lending. Instead, the bank will only obtain the
securities at such time as they can directly fulfil an
outstanding order from the ultimate borrower. Report the
collateral regardless of whether or not the transaction is
being indemnified by the bank. Include the collateral that
was received and then subsequently passed through to the
security owner. All respondents must provide a point-in-
time value, including advanced approaches banking orga-
nizations.
Line Item M3 Credit derivatives sold net of
related credit protection bought.
Report credit derivatives sold net of related credit protec-
tion bought. Only net out the protection bought if it is for
the same reference entity. If the protection bought for a
reference entity exceeds the amount sold, report a zero
for that particular reference entity. All respondents must
provide a point-in-time value, including advanced
approaches banking organizations.
Schedule A
A-6
FR Y-15
Schedule A December 2015
LINE ITEM INSTRUCTIONS FOR
Interconnectedness Indicators
Schedule B
General Instructions
For the purpose of the intra-financial system assets and
intra-financial system liabilities indicators, financial insti-
tutions are defined as depository institutions (as defined
in the FR Y-9C, Schedule HC-C, item 2), bank holding
companies, securities dealers, insurance companies,
mutual funds, hedge funds, pension funds, investment
banks, and central counterparties (CCPs) (as defined in
Schedule D, item 1). Central banks (e.g., the Federal
Reserve) and other public sector bodies (e.g., multilateral
development banks and the Federal Home Loan Banks)
are excluded, but state-owned commercial banks are
included. Stock exchanges are not included, though most
stock exchanges have subsidiaries that are considered
financial institutions (e.g., securities dealers and CCPs).
Include entities that are both securities brokers and
dealers, but exclude entities that are strictly securities
brokers. Note that the definition of financial institution
for purposes of this report differs from the definition used
in the FR Y-9C and the FFIEC 002, which, among other
things, includes finance companies.
In determining whether a transaction is with another
financial institution (i.e., a financial institution outside of
the consolidated holding company), do not adopt a
look-through approach. Instead, report figures based on
the immediate counterparty.
Intra-Financial System Assets
Line Item 1 Funds deposited with or lent to other
financial institutions.
Report all funds deposited with or lent to other financial
institutions (i.e., financial institutions outside of the
consolidated reporting group). Lending includes all forms
of term/revolving lending, federal funds sold, accep-
tances of other banks, and other extensions of credit to
financial institutions. Do not include commercial paper,
which is reported in item 3(d), and securities financing
transactions. Do not include settlement balances (i.e.,
exposures arising from unsettled transactions). Deposits
include balances due from financial institutions, and
currency and coin due from financial institutions (as
defined in the FR Y-9C, Schedule HC, item 1). Include
certificates of deposit but do not include margin accounts
and posted collateral.
Line Item 1(a) Certificates of deposit.
Report the total holdings of certificates of deposit due
from other financial institutions as included in item 1. For
more information on certificates of deposit, refer to the
Glossary entry for ‘‘certificate of deposit.’’
Line Item 2 Unused portion of committed lines
extended to other financial institutions.
Report the nominal value of the unused portion of all
committed lines extended to other financial institutions.
Include lines which are unconditionally cancellable. Do
not include letters of credit and unsettled securities
financing transactions (e.g., reverse repos). For more
information on commitments, see FR Y-9C, Schedule
HC-L, item 1.
Line Item 3 Holdings of securities issued by other
financial institutions.
This item reflects all holdings of securities issued by
other financial institutions. Report total holdings at fair
value (as defined in the FR Y-9C Glossary entry for ‘‘fair
value’’) in accordance with ASC Topic 820, Fair Value
Measurements (formerly FASB Statement No. 157, Fair
Value Measurements), for securities classified as trading
(including securities for which the fair value option
(FVO) is elected) and available-for-sale (AFS) securities;
report held-to-maturity (HTM) securities at amortized
cost in accordance with ASC 320, Investments − Debt
and Equity Securities (formerly FASB Statement No.
115, Accounting for Certain Investments in Debt and
FR Y-15
B-1
Schedule B December 2015
Equity Securities, as amended). Report the historical cost
of any equity securities without readily determinable fair
values (e.g., bankers’ bank stock) (see FR Y-9C, Sched-
ule HC-F, item 4). Do not report products where the
issuing institution does not back the performance of the
asset (e.g., asset-backed securities). Include holdings of
securities issued by equity-accounted associates (i.e.,
associated companies and affiliates accounted for under
the equity method of accounting) and special purpose
entities (SPEs) that are not part of the consolidated entity
for regulatory purposes. Do not include synthetic expo-
sures related to derivatives transactions (e.g., when a
derivative references securities issued by other financial
institutions). Do not include loans, bond exchange traded
funds (ETFs), credit card receivables, letters of credit,
bond options, bond swaps, or bond swaps on ETFs.
Line Item 3(a) Secured debt securities.
Report the total holdings of secured debt securities (e.g.,
covered bonds). Note that this item is not designed to
capture collateralized trades. Instead, the item is captur-
ing capital that has been raised through the issuance of
secured debt.
Line Item 3(b) Senior unsecured debt securities.
Report the total holdings of senior unsecured debt secu-
rities.
Line Item 3(c) Subordinated debt securities.
Report the total holdings of subordinated debt securities.
Line Item 3(d) Commercial paper.
Report the total holdings of commercial paper of other
financial institutions. For more information on commer-
cial paper, refer to the Glossary entry for ‘‘commercial
paper.’’
Line Item 3(e) Equity securities.
Report the total holdings of equity securities, including
common and preferred shares, of other financial institu-
tions. Include investments in mutual funds (e.g., equity,
bond, hybrid, and money market funds) that are outside
of the reporting group (see FR Y-9C, Schedule HC-B,
item 7). Include assets that are held for trading, available
for sale, and held to maturity. Report the entire mutual
fund investment (i.e., do not look through into the fund to
determine the underlying holdings).
Line Item 3(f) Offsetting short positions in relation
to the specific equity securities included in item 3(e).
Report the fair value of the banking organization’s
liabilities resulting from short positions held against the
stock holdings included in item 3(e). Include the short
legs of derivatives used to hedge the equity securities
reported in item 3(e) (e.g., total return swaps).
1
Line Item 4 Net positive current exposure of
securities financing transactions (SFTs) with other
financial institutions.
This item includes the following:
(a) Net positive reverse repurchase agreement exposure,
where the value of the cash provided exceeds the fair
value of the securities received.
(b) Net positive repurchase agreement exposure, where
the fair value of the securities provided exceeds the
value of the cash received.
(c) Net positive securities lending exposure, where the
fair value of securities lent exceeds the value of cash
collateral received (or the fair value of non-cash
collateral received).
(d) Net positive securities borrowing exposure, where
the value of cash collateral provided (or the fair value
of non-cash collateral provided) exceeds the fair
value of securities borrowed.
The reported value is not intended to reflect amounts
recorded on the balance sheet. Rather, it represents the
single legally owed amount per netting set. Net multiple
transactions only when the transactions are covered by a
qualifying master netting agreement (see the definition of
‘‘qualifying master netting agreement’’ in 12 CFR 217.2).
For transactions that are not subject to a qualifying
master netting agreement, report the gross balance sheet
amount. Include transactions cleared through a CCP. Do
not include conduit lending transactions and do not apply
haircuts in assessing the gross fair value of non-cash
collateral. Include unsettled SFTs if the bank is using
trade-date accounting.
1. For example, Bank A holds 1,000 shares of Bank B at $10 per share
and has entered into an equity total return swap to short 1,000 Bank B
shares and thereby eliminate market risk. Bank A would report $10,000 for
item 3(e) and $10,000 for item 3(f).
Schedule B
B-2
FR Y-15
Schedule B December 2015
Line Item 5 Over-the-counter (OTC) derivative
contracts with other financial institutions that have
a net positive fair value:
Line Item 5(a) Net positive fair value.
Report the sum of net positive fair value OTC derivative
exposures netted in accordance with GAAP netting rules
(i.e., designated, legally enforceable, netting sets or
groups). Only netting sets with a positive value may be
included here. Netting sets where the net result is nega-
tive must be captured in item 9(a). Include collateral held
only if it is within the master netting agreement (i.e.,
pursuant to legally enforceable credit support annexes).
If applicable, net opposing collateral positions (e.g.,
initial margin posted with variation margin held). Deduct
the net collateral position from the underlying obligation
only if it reduces the overall exposure. If the net collateral
exceeds the payment obligation, record a fair value of
zero for the netting set. If a derivative contract with a
positive fair value is not covered under a qualifying
master netting agreement, the derivative exposure amount
should be included on a gross basis (see the definition of
‘‘qualifying master netting agreement’’ in 12 CFR 217.2).
For more information on netting, refer to ASC Subtopic
210-20, Balance Sheet − Offsetting, and the FR Y-9C
Glossary entry for ‘‘offsetting.’’
Do not include derivative contracts initiated via an
exchange such as ICE, CME, or Eurex (e.g., futures
contracts would not be included).
When acting as a financial intermediary (i.e., where the
banking organization is a counterparty to both the client
and the CCP), report exposures to the CCP. Report
exposures to clients if they fit the definition of financial
institution. In cases where a clearing member bank,
acting as an agent, guarantees the performance of a CCP
to a client, the associated exposure to the client must be
reported.
Line Item 5(b) Potential future exposure.
Report the amount of potential future exposure (PFE),
calculated using the current exposure method, for the
derivatives included in item 5(a). Include the PFE for any
netting sets with a fair value of zero. For more informa-
tion on determining the PFE refer to 12 CFR 217.34(a).
Line Item 6 Total intra-financial system assets.
The sum of items 1, 2 through 3(e), 4, 5(a), and 5(b),
minus item 3(f).
Intra-Financial System Liabilities
Line Item 7 Deposits due to other financial
institutions:
This section captures information regarding the deposits
held by the banking organization. Do not include settle-
ment balances (i.e., exposures arising from unsettled
transactions) and collected collateral. For more informa-
tion on deposits, see the FR Y-9C Glossary entry for
‘‘deposits.’’
Line Item 7(a) Deposits due to depository
institutions.
Report total deposits due to depository institutions. Do
not include certificates of deposit, which are captured
separately in item 17.
Line Item 7(b) Deposits due to non-depository
financial institutions.
Report total deposits due to non-depository financial
institutions. Do not include certificates of deposit, which
are captured separately in item 17.
Line Item 8 Borrowings obtained from other
financial institutions.
Report the amount of outstanding loans obtained from
other financial institutions. Include both term loans and
revolving, open-end loans. Include acceptances sold and
federal funds purchased that are not part of a securities
financing transaction (as these are captured in item 10).
Do not include any of the outstanding securities captured
in item 20.
Line Item 9 Unused portion of committed lines
obtained from other financial institutions.
Report the nominal value of the unused portion of all
committed lines obtained from other financial institu-
tions. Include lines which are unconditionally cancelable.
This item measures the amount of credit committed as of
the reporting date, irrespective of whether it may be
unconditionally cancelled the day after. Do not include
letters of credit and unsettled SFTs (e.g., repos). For
more information on commitments, see FR Y-9C, Sched-
ule HC-L, item 1.
Schedule B
FR Y-15
B-3
Schedule B December 2015
Line Item 10 Net negative current exposure of
SFTs with other financial institutions.
This item includes the following:
(a) Net negative reverse repurchase agreement exposure,
where the fair value of securities received exceeds
the value of the cash provided.
(b) Net negative repurchase agreement exposure, where
the value of the cash received exceeds the fair value
of the securities provided.
(c) Net negative securities lending exposure, where the
value of cash collateral received (or the fair value of
non-cash collateral received) exceeds the fair value
of securities lent.
(d) Net negative securities borrowing exposure, where
the fair value of securities borrowed exceeds the
value of cash collateral provided (or the fair value of
non-cash collateral provided).
The reported value is not intended to reflect amounts
recorded on the balance sheet. Rather, it represents the
single legally owed amount per netting set. Net multiple
transactions only when the transactions are covered by a
qualifying master netting agreement (see the definition of
‘‘qualifying master netting agreement’’ in 12 CFR 217.2).
For transactions that are not subject to a qualifying
master netting agreement, report the gross balance sheet
amount. Include transactions cleared through a CCP. Do
not include conduit lending transactions and do not apply
haircuts in assessing the gross fair value of non-cash
collateral. Include unsettled SFTs if the bank is using
trade-date accounting. Report the final net negative expo-
sure value as a positive number.
Line Item 11 OTC derivative contracts with other
financial institutions that have a net negative fair
value:
Line Item 11(a) Net negative fair value.
Report the sum of net fair value OTC derivative liabili-
ties netted in accordance with GAAP netting rules (i.e.,
designated, legally enforceable, netting sets or groups).
Include only netting sets with a negative value. Report
netting sets where the net result is positive in item 5(a).
Include collateral provided only if it is within the master
netting agreement (i.e., pursuant to legally enforceable
credit support annexes). If applicable, net opposing col-
lateral positions (e.g., initial margin held with variation
margin posted). Deduct the net collateral position from
the underlying obligation only if it reduces the overall
exposure. If the net collateral exceeds the payment
obligation, record a fair value of zero for the netting set.
If a derivative contract with a positive fair value is not
covered under a qualifying master netting agreement, the
derivative exposure amount should be included on a
gross basis (see the definition of ‘‘qualifying master
netting agreement’’ in 12 CFR 217.2). For more informa-
tion on netting, refer to ASC Subtopic 210-20, Balance
Sheet − Offsetting, and the FR Y-9C Glossary entry for
‘‘offsetting.’’
Do not include derivative contracts initiated via an
exchange such as ICE, CME, or Eurex (e.g., futures
contracts would not be included).
When acting as a financial intermediary (i.e., where the
banking organization is a counterparty to both the client
and the CCP), report exposures to the CCP. Report
exposures to clients if they fit the definition of financial
institution. In cases where a clearing member bank,
acting as an agent, guarantees the performance of a CCP
to a client, the associated exposure to the client must be
reported.
Report the final net negative fair value as a positive
number. For example, a master netting agreement with a
net fair value of -$10 would be reported as +$10.
Line Item 11(b) Potential future exposure.
Report the amount of the PFE, calculated using the
current exposure method, for the derivatives included in
item 11(a). For more information on determining the PFE
refer to 12 CFR 217.34(a).
Line Item 12 Total intra-financial system
liabilities.
The sum of items 7(a) through 11(b).
Securities Outstanding
The values reported for items 13 through 19 should
reflect all of the outstanding securities of the banking
organization regardless of whether or not they are held by
another financial institution. Do not report products
where the reporting institution does not back the perfor-
mance of the asset (e.g., asset-backed securities).
For items 13 through 17, provide the book value (i.e.,
carrying amount) of the securities. Note that this value
will depend on the applicable accounting classification
and measurement, and thus may reflect the amortized
Schedule B
B-4
FR Y-15
Schedule B December 2015
cost of the securities, the fair value of the securities, or a
mixture of the two.
Line Item 13 Secured debt securities.
Report the book value of all outstanding secured debt
securities (e.g., covered bonds and REIT preferred secu-
rities) issued by the banking organization. Do not include
standby letters of credit. Note that this item is not
designed to capture collateralized trades. Instead, the
item is capturing capital that has been raised through the
issuance of secured debt.
Line Item 14 Senior unsecured debt securities.
Report the book value of all outstanding senior unsecured
debt securities issued by the banking organization.
Line Item 15 Subordinated debt securities.
Report the book value of all outstanding subordinated
debt securities (as defined in the FR Y-9C, Schedule HC,
items 19(a) and 19(b)) issued by the banking organiza-
tion.
Line Item 16 Commercial paper.
Report the book value of all outstanding commercial
paper issued by the banking organization. For more
information on commercial paper, refer to the Glossary
entry for ‘‘commercial paper.’’
Line Item 17 Certificates of deposit.
Report the book value of all outstanding certificates of
deposit issued by the banking organization. For more
information on certificates of deposit, refer to the Glos-
sary entry for ‘‘certificate of deposit.’’
Line Item 18 Common equity.
Report the fair value of outstanding common equity. For
publicly traded shares, report the closing share price
multiplied by the number of shares outstanding. Do not
report non-publicly traded shares or any other shares for
which a market price is unavailable. Include shares
issued by consolidated subsidiaries to third parties. Do
not include certificates of mutual banks.
Line Item 19 Preferred shares and other forms of
subordinated funding not captured in item 15.
Report the fair value of outstanding preferred shares and
other forms of subordinated funding not captured in item
15 (e.g., savings shares and silent partnerships). For
publicly traded shares, report the closing share price
multiplied by the number of shares outstanding. Do not
report non-publicly traded shares. Include shares issued
by consolidated subsidiaries to third parties.
Line Item 20 Total securities outstanding.
The sum of items 13 through 19.
Memoranda
Line Item M1 Standby letters of credit extended
to other financial institutions.
Report the amount of financial and performance standby
letters of credit extended to other financial institutions. A
financial standby letter of credit irrevocably obligates the
banking organization to pay a third-party beneficiary
when a customer fails to repay an outstanding loan or
debt instrument. A performance standby letter of credit
irrevocably obligates the banking organization to pay a
third-party beneficiary when a customer fails to perform
some contractual non-financial obligation. For more
information, refer to FR Y-9C, Schedule HC-L, items 2
and 3.
Schedule B
FR Y-15
B-5
Schedule B December 2015
LINE ITEM INSTRUCTIONS FOR
Substitutability Indicators
Schedule C
Payments Activity
Line Item 1 Payments made in the last four
quarters.
Report the total gross value of all cash payments sent by
the banking organization via large-value payment sys-
tems,
1
along with the gross value of all cash payments
sent through an agent or correspondent bank (e.g., using a
correspondent or nostro account), in the last twelve
months for each indicated currency. Include the amount
of payments made into Continuous Linked Settlement
(CLS). All payments sent via an agent bank should be
reported, regardless of how the agent bank actually
settles the transaction. Payments may be recorded using
either the trade date or the settlement date as long as the
reporting remains consistent between periods. If both are
readily available, the settlement date should be used.
Report payments regardless of purpose, location, or
settlement method. This includes, but is not limited to,
cash payments associated with derivatives, securities
financing transactions, and foreign exchange transac-
tions. Do not include the value of any non-cash items
settled in connection with these transactions. Include
cash payments made on behalf of the reporting entity as
well as those made on behalf of customers (including
financial institutions, other commercial customers, and
retail customers). However, do not include internal pay-
ments (i.e., book transfers) or any other intra-group
transactions (i.e., transactions made within or between
entities within the reporting group), even if the transac-
tions were initiated through an external agent (e.g., when
a payment is sent to a subsidiary through an external
institution). Do not include payments made through retail
payment systems. Do not report payment facilitation (i.e.,
when the bank acts as a payment service provider) where
the customer is a direct member of the large value
payment system and uses their own BIC code to com-
plete the transaction. Only include savings account pay-
ments if they are made via a large value payment system
or through an agent.
Only include outgoing payments (i.e., exclude payments
received). Except for those payments sent via CLS, do
not net any outgoing wholesale payment values, even if
the transaction was settled on a net basis.
2
Retail pay-
ments sent via a large-value payment system or through a
correspondent may be reported net only if they were
settled on a net basis.
Though payment totals are not rounded, the level of
expected accuracy depends on the magnitude of the
reported value. The leading two digits must be accurate
3
(within rounding) for payment totals at or above $10
trillion, while only the leading digit must be accurate for
payment totals below $10 trillion. If precise totals are
unavailable, known overestimates may be reported.
Convert the aggregate payments in items 1(a) through
1(k) to U.S. dollars using average exchange rates for the
last four quarters. These average exchange rates must be
constructed using a consistent series of exchange rate
quotations. The method used must be reasonable, consis-
tent, and reproducible. Documentation concerning the
method employed to calculate the average exchange rates
1. For examples of large-value payment systems, refer to Payment,
clearing and settlement systems in the CPSS countries, published by the
Committee on Payment and Settlement Systems (CPSS). The November
2012 release is available at www.bis.org/cpmi/publ/d105.htm.
2. Wholesale payments are payments, generally involving very large
values, which are mainly exchanged between banks or other participants in
the financial markets and often require urgent and timely settlement. In
contrast, retail payments are payments, generally involving low values,
which are mainly made on behalf of customers and often involve a low
degree of urgency (e.g., personal checks, credit card transactions, direct
debits, direct deposits, and ATM withdrawals).
3. As an example, a figure between 100,000 and 999,999 would need to
be correct to the nearest 100,000 for the leading digit to be considered
accurate. The figure would need to be correct to the nearest 10,000 for the
two leading digits to be considered accurate.
FR Y-15
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Schedule C December 2015
must be maintained and made available to supervisors
upon request.
Line Item 1(a) Australian dollars (AUD).
Report the U.S. dollar equivalent amount of all payments
made in Australian dollars (AUD) in the last four quar-
ters.
Line Item 1(b) Brazilian real (BRL).
Report the U.S. dollar equivalent amount of all payments
made in Brazilian real (BRL) in the last four quarters.
Line Item 1(c) Canadian dollars (CAD).
Report the U.S. dollar equivalent amount of all payments
made in Canadian dollars (CAD) in the last four quarters.
Line Item 1(d) Swiss francs (CHF).
Report the U.S. dollar equivalent amount of all payments
made in Swiss francs (CHF) in the last four quarters.
Line Item 1(e) Chinese yuan (CNY).
Report the U.S. dollar equivalent amount of all payments
made in Chinese yuan (CNY) in the last four quarters.
Line Item 1(f) Euros (EUR).
Report the U.S. dollar equivalent amount of all payments
made in euros (EUR) in the last four quarters.
Line Item 1(g) British pounds (GBP).
Report the U.S. dollar equivalent amount of all payments
made in British pound sterling (GBP) in the last four
quarters.
Line Item 1(h) Hong Kong dollars (HKD).
Report the U.S. dollar equivalent amount of all payments
made in Hong Kong dollars (HKD) in the last four
quarters.
Line Item 1(i) Indian rupee (INR).
Report the U.S. dollar equivalent amount of all payments
made in Indian rupee (INR) in the last four quarters.
Line Item 1(j) Japanese yen (JPY).
Report the U.S. dollar equivalent amount of all payments
made in Japanese yen (JPY) in the last four quarters.
Line Item 1(k) Swedish krona (SEK).
Report the U.S. dollar equivalent amount of all payments
made in Swedish krona (SEK) in the last four quarters.
Line Item 1(l) United States dollars (USD).
Report the total value of all payments made in United
States dollars (USD) in the last four quarters.
Line Item 2 Payments activity.
The sum of items 1(a) through 1(l).
Assets Under Custody
Line Item 3 Assets held as a custodian on behalf
of customers.
Report the value of all assets, including cross-border
assets, that the banking organization holds as a custodian
on behalf of customers, including other financial firms
(i.e., financial institutions other than the reporting group).
Include such assets even if they are being held by
unaffiliated institutions (e.g., central securities deposi-
tories, payment systems, central banks, and sub-
custodians).
4
In the case where assets are held by a
sub-custodian, both the primary custodian and the sub-
custodian must report the assets. Do not include any
assets under management or assets under administration
which are not also classified as assets under custody. The
value of the assets should reflect the accounting method
required by the respective clients. Thus, the reported total
will likely involve a mixture of both book and market
values. Custodial accounts held in all legal entities of the
holding company must be reported.
Include cash that is being held in custody accounts. Note
that assets held as collateral are not generally considered
assets under custody. Report only the assets for which the
banking organization provides custody and safekeeping
services. For more information, see the Glossary entries
for ‘‘assets under management,’’ ‘‘assets under adminis-
tration,’’ ‘‘assets under custody,’’ and ‘‘custodian.’’ For a
description of custody and safekeeping accounts, refer to
the instructions for the Consolidated Reports of Condi-
tion and Income (FFIEC 031 and 041) Schedule RC-T,
item 11.
4. A sub-custodian is an institution that provides custody services on
behalf of another custodian.
Schedule C
C-2
FR Y-15
Schedule C December 2015
Underwritten Transactions in Debt and
Equity Markets
Include all underwriting (public and private) over the last
four quarters where the banking organization was obli-
gated to purchase unsold securities. When the underwrit-
ing is on a best-efforts basis (i.e., the banking organiza-
tion is not obligated to purchase the remaining inventory),
only include the securities that were actually sold. For
transactions underwritten by multiple institutions, only
include the portion attributable to the reporting group.
These portions should be reported regardless of whether
or not the bank is acting as the lead underwriter.
Line Item 4 Equity underwriting activity.
Report the total value of all types of equity instruments
underwritten during the last twelve months, excluding
transactions with subsidiaries and/or affiliates and self-
led transactions. This includes all types of equity market
transactions such as initial public offerings, additional
offerings of common stocks, units, depositary receipts
(e.g., American depositary receipts (ADRs) and Global
depositary receipts (GDRs)), and rights offerings. Also
include equity-linked transactions such as convertible
bonds, convertible preferred bonds, and exchangeable
bonds. Include all types of transactions at all maturities.
Do not differentiate transactions between front-end, back-
end, and best-effort transactions. Do not differentiate
with regard to maturity, currency, or market of issuance.
Include equity securities with embedded derivatives, but
exclude stand-alone derivatives underwriting. With
regards to the delineation between securities with embed-
ded derivatives and stand-alone derivatives, use the
existing definitions in GAAP.
The accounting and reporting standards for derivative
instruments, including certain derivative instruments
embedded in other contracts, and for hedging activities
are set forth in ASC Topic 815, Derivatives and Hedging
(formerly FASB Statement No. 133, Accounting for
Derivative Instruments and Hedging Activities, as
amended), which banking organizations must follow for
purposes of this report. ASC Topic 815 requires all
derivatives to be recognized on the balance sheet as
either assets or liabilities at their fair value. See ASC
Topic 815 for the definition of derivatives.
Contracts that do not in their entirety meet the definition
of a derivative instrument, such as bonds, insurance
policies, and leases, may contain ’’embedded’’ derivative
instruments. Embedded derivatives are implicit or explicit
terms within a contract that affect some or all of the cash
flows or the value of other exchanges required by the
contract in a manner similar to a derivative instrument.
The effect of embedding a derivative instrument in
another type of contract (‘‘the host contract’’) is that
some or all of the cash flows or other exchanges that
otherwise would be required by the host contract, whether
unconditional or contingent upon the occurrence of a
specified event, will be modified based on one or more of
the underlyings.
Line Item 5 Debt underwriting activity.
Report the total value of all types of debt instruments
underwritten during the last twelve months, excluding
intra-group or self-led transactions. This includes all
types of underwriting transactions relating to debt securi-
ties. Include both secured debt instruments (e.g., covered
bonds, asset-backed security (ABS) transactions, etc.)
and unsecured debt instruments. Include all types of
transactions at all maturities. Do not differentiate transac-
tions between front-end, back-end, and best-effort or
‘‘soft’’ transactions. Do not differentiate with regard to
maturity, currency, or market of issuance. Do not differ-
entiate between sovereign and corporate debt. Do not
include loan underwriting.
Also include debt securities with embedded derivatives.
For more detail on embedded derivatives, refer to the
instructions for item 4.
Line Item 6 Total underwriting activity.
The sum of items 4 and 5.
Memoranda
For items M1 through M2, refer to the general instruc-
tions provided for item 1.
Line Item M1 Mexican pesos (MXN).
Report the U.S. dollar equivalent amount of all payments
made in Mexican pesos (MXN) in the last four quarters.
Line Item M2 New Zealand dollars (NZD).
Report the U.S. dollar equivalent amount of all payments
made in New Zealand dollars (NZD) in the last four
quarters.
Schedule C
FR Y-15
C-3
Schedule C December 2015
Line Item M3 Russian rubles (RUB).
Report the U.S. dollar equivalent amount of all payments
made in Russian rubles (RUB) in the last four quarters.
Line Item M4 Payments made in the last four
quarters in all other currencies.
Report the U.S. dollar equivalent amount of all payments
made in the last four quarters using currencies not listed
in items 1(a) through 1(l) or M1 through M3. Convert the
yearly aggregates to U.S. dollars using the average
exchange rate for the last four quarters. These average
exchange rates must be constructed using a consistent
series of exchange rate quotations. The method used
must be reasonable, consistent, and reproducible. Docu-
mentation concerning the method employed to calculate
the average exchange rates must be maintained and made
available to supervisors upon request.
Line Item M5 Unsecured settlement/clearing lines
provided.
Report the total amount of committed, unsecured intra-
day credit lines extended to the banking organization’s
customers. This includes, but is not limited to, lines
extended for cash overdrafts, securities clearing, and
transaction lines (e.g., FX settlement limits). Unsecured
lines that are extended at will to the client (i.e., on a
case-by-case basis and at the full discretion of the
banking organization), should not be reported.
Schedule C
C-4
FR Y-15
Schedule C December 2015
LINE ITEM INSTRUCTIONS FOR
Complexity Indicators
Schedule D
Notional Amount of Over-the-Counter (OTC)
Derivative Contracts
For items 1 and 2, do not include derivative contracts
initiated via an exchange such as ICE, CME, or Eurex.
For example, futures contracts would not be included.
Line Item 1 OTC derivative contracts cleared
through a central counterparty.
Report the notional amount outstanding of OTC deriva-
tive positions which will be settled through a central
counterparty (CCP). Include all types of risk categories
and instruments (e.g., foreign exchange, interest rate,
equity, commodities, and credit default swaps (CDS)).
Report transactions regardless of whether they are part of
a master netting agreement. For more information, see
the Glossary entry for ‘‘central counterparty.’’ For more
information on derivatives, refer to ASC Topic 815,
Derivatives and Hedging, and the FR Y-9C Glossary
entry for ‘‘derivative contracts.’’
Do not include cleared derivative transactions (i.e., trans-
actions where the bank provides clearing services for
clients executing trades via an exchange or with a CCP)
where the bank is not a direct counterparty in the
contract. When acting as a financial intermediary (i.e.,
where the banking organization is a counterparty to both
the client and the CCP), report the notional amounts
associated with each contract (i.e., the contract with the
CCP and the contract with the client). In cases where a
clearing member banking organization, acting as an
agent, guarantees the performance of a CCP to a client,
the associated notional amounts must be reported.
Line Item 2 OTC derivative contracts settled
bilaterally.
Report the notional amount outstanding of OTC deriva-
tive positions which will be settled bilaterally (i.e.,
without the use of a central counterparty). Include all
types of risk categories and instruments (e.g., foreign
exchange, interest rate, equity, commodities, and CDS).
Report transactions regardless of whether they are part of
a master netting agreement. For more information on
derivatives, refer to ASC Topic 815, Derivatives and
Hedging, and the FR Y-9C Glossary entry for ‘‘deriva-
tive contracts.’’
Line Item 3 Total notional amount of OTC
derivative contracts.
The sum of items 1 and 2.
Trading and Available-for-Sale (AFS)
Securities
Line Item 4 Trading securities
Report the fair value of all securities classified as trading.
Securities that are intended to be held principally for the
purpose of selling them in the near term are classified as
trading assets. Trading activity includes active and fre-
quent buying and selling of securities for the purpose of
generating profits on short-term fluctuations in price.
Securities held for trading purposes must be reported at
fair value. Do not include loans, derivatives, and non-
tradable assets (e.g., receivables).
Report values on a gross long basis (i.e., do not net short
positions against long positions). For long and short
positions in the same CUSIP, report the long position
prior to any CUSIP netting. For more information on
trading securities, refer to ASC Topic 320, Investments −
Debt and Equity Securities, and the FR Y-9C Glossary
entry for ‘‘securities activities.’’
Line Item 5 AFS securities.
Report the fair value of all securities classified as AFS (as
defined in the FR Y-9C, Schedule HC, item 2(b)). All
securities not categorized as trading securities or held-to-
maturity (HTM) must be reported as AFS. Do not include
FR Y-15
D-1
Schedule D December 2015
loans, derivatives and non-tradable assets (e.g., receiv-
ables).
Report values on a gross long basis (i.e., do not net short
positions against long positions). For long and short
positions in the same CUSIP, report the long position
prior to any CUSIP netting. For more information on
AFS securities, refer to ASC Topic 320, Investments −
Debt and Equity Securities, and the FR Y-9C Glossary
entry for ‘‘securities activities.’’
Line Item 6 Total trading and AFS securities.
The sum of items 4 and 5.
Line Item 7 Trading and AFS securities that meet
the definition of level 1 liquid assets.
Report the gross fair value of all trading and AFS
securities captured in item 6 that qualify as level 1 liquid
assets as set forth in the liquidity coverage ratio (LCR)
(see 12 CFR 249.20(a)). Include qualifying securities
even if they are not eligible high-quality liquid assets
(HQLA) according to 12 CFR 249.22.
Line Item 8 Trading and AFS securities that meet
the definition of level 2 liquid assets, with haircuts.
Report the gross fair value, after applying haircuts, of all
trading and AFS securities captured in item 6 that qualify
as level 2A or level 2B liquid assets as set forth in the
LCR (see 12 CFR 249.20(b)-(c)). Include qualifying
securities even if they are not eligible HQLA according
to 12 CFR 249.22. Report level 2A and level 2B liquid
assets with haircuts of 15% and 50%, respectively (see 12
CFR 249.21(b)). Do not apply the caps outlined in 12
CFR 249.21(c)-(i).
Line Item 9 Total adjusted trading and AFS
securities.
Item 6 minus the sum of items 7 and 8.
Level 3 Assets
Line Item 10 Assets valued for accounting
purposes using Level 3 measurement inputs.
Report the gross fair value of all assets that are priced on
a recurring basis using Level 3 measurement inputs. ASC
Topic 820, Fair Value Measurement, established a three-
level fair value hierarchy that prioritizes inputs used to
measure fair value based on observability. Level 3 fair
value measurement inputs, while not readily observable
in the market, are used to develop an exit price for the
asset (or liability) from the perspective of a market
participant. Therefore, Level 3 fair value measurement
inputs reflect the banking organization’s own assump-
tions about the assumptions that a market participant
would use in pricing an asset (or liability) and should be
based on the best information available under the given
circumstances.
The level in the fair value hierarchy within which the fair
value measurement is categorized is determined on the
basis of the lowest level input that is significant to the fair
value measurement in its entirety. If a fair value measure-
ment uses observable inputs that require significant
adjustment based on unobservable inputs, then this is
considered a Level 3 measurement. For more informa-
tion, refer to the FR Y-9C Glossary entry for ‘‘fair
value.’’
Memoranda
Line Item M1 Held-to-maturity securities.
Report the amortized cost of all securities classified as
held-to-maturity (HTM) (as defined in the FR Y-9C,
Schedule HC, item 2(a)). This item includes all debt
securities that an institution has the positive intent and
ability to hold to maturity. For more information on HTM
securities, refer to ASC Topic 320, Investments − Debt
and Equity Securities, and the FR Y-9C Glossary entry
for ‘‘securities activities.’’
Schedule D
D-2
FR Y-15
Schedule D December 2015
LINE ITEM INSTRUCTIONS FOR
Cross-Jurisdictional Activity Indicators
Schedule E
Cross-Jurisdictional Claims
Line Item 1 Foreign claims on an ultimate-risk
basis.
Report the value of all claims over all sectors that, on an
ultimate-risk basis, are cross-border claims on non-local
residents or foreign-office claims on local residents (see
FFIEC 009, Schedule C, Part II, Columns 1 through 10,
Total Foreign Countries). Do not include claims from
positions in derivative contracts (see FFIEC 009, Sched-
ule D). For definitions, refer to the instructions for
preparation of the FFIEC 009.
Cross-Jurisdictional Liabilities
Line Item 2 Foreign liabilities (excluding local
liabilities in local currency).
Report the sum of all foreign-office liabilities in non-
local currency, all U.S. dollar liabilities to foreign resi-
dents, and all foreign currency liabilities to foreigners
(see FFIEC 009, Schedule L, Column 1; TIC BL-1,
Column 7; and, TIC BQ-2, Columns 1 and 2). Do not
include liabilities from positions in derivative contracts.
For definitions, refer to the instructions for preparation of
the FFIEC 009 and the Treasury International Capital
(TIC) B Reports.
Line Item 2(a) Any foreign liabilities to related
offices included in item 2.
Report the value of any intercompany liabilities included
in item 2 (i.e., liabilities that are to the banking organiza-
tion’s own foreign offices) (see TIC BL-1, Column 8, and
the liabilities to related offices reported as part of TIC
BQ-2, Columns 1 and 2). For definitions, refer to the
instructions for preparation of the TIC B Reports.
Line Item 3 Local liabilities in local currency.
Report the value of all foreign-office liabilities in local
currency (see FFIEC 009, Schedule L, Column 2). Do not
include liabilities from positions in derivative contracts.
For definitions, refer to the instructions for the prepara-
tion of the FFIEC 009.
Line Item 4 Total cross-jurisdictional liabilities.
The sum of items 2 and 3 minus item 2(a).
FR Y-15
E-1
Schedule E December 2015
LINE ITEM INSTRUCTIONS FOR
Ancillary Indicators
Schedule F
Ancillary Indicators
Line Item 1 Total liabilities.
Report total liabilities (as defined in the FR Y-9C,
Schedule HC, item 21).
Line Item 2 Retail funding.
Report total deposits less the sum of deposits from
depository institutions, deposits from central banks, and
any other deposits (including certificates of deposit) not
held by retail customers or small businesses. Small
business customers are those customers with less than $1
million in consolidated deposits that are managed as
retail customers and are generally considered as having
similar liquidity risk characteristics to retail accounts.
For more information on deposits, see the FR Y-9C
Glossary entry for ‘‘deposits.’’
Line Item 3 Total gross revenue.
Report total gross revenue, which is defined as interest
income plus noninterest income (FR Y-9C, Schedule HI,
item 1(h) plus item 5(m)).
Line Item 4 Total net revenue.
Report total net revenue, which is defined as interest
income plus noninterest income minus interest expense
(FR Y-9C, Schedule HI, item 1(h) plus item 5(m) minus
item 2(f)).
Line Item 5 Foreign net revenue.
Report the net revenue, defined as interest income plus
noninterest income minus interest expense, from all
foreign offices. For purposes of this report, a foreign
office of a reporting banking organization is a branch or
consolidated subsidiary located outside of the organiza-
tion’s home country (i.e., the country where the banking
organization is headquartered); an Edge or Agreement
subsidiary, including both its U.S. and its foreign offices;
or an International Banking Facility (IBF). Branches or
consolidated subsidiaries located in territories or posses-
sions of the home country are considered foreign offices.
Branches of bank subsidiaries located on military facili-
ties belonging to the home country, wherever located, are
not considered foreign offices. For more information on
Edge or Agreement subsidiaries and on IBFs, refer to the
FR Y-9C Glossary entries for ‘‘Edge and Agreement
corporation’’ and ‘‘International Banking Facility (IBF),’’
respectively.
Line Item 6 Gross value of cash provided and
gross fair value of securities provided in securities
financing transactions (SFTs).
Report the gross value of all cash provided and the gross
fair value of all securities provided in the outgoing legs
of securities financing transactions. Only include transac-
tions completed by the banking organization on its own
behalf. Include variation margin provided, but do not
include any counterparty netting. Include the outgoing
legs associated with repurchase and reverse repurchase
agreements, and securities lending and borrowing. Do
not include outgoing legs associated with conduit lending
and margin lending transactions.
Line Item 7 Gross value of cash received and
gross fair value of securities received in SFTs.
Report the gross value of all cash received and the gross
fair value of all securities received in the incoming legs
of securities financing transactions. Only include transac-
tions completed by the banking organization on its own
behalf. Include variation margin received, but do not
include any counterparty netting. Include the incoming
legs associated with repurchase and reverse repurchase
agreements, and securities lending and borrowing. Do
not include incoming legs associated with conduit lend-
ing and margin lending transactions.
FR Y-15
F-1
Schedule F December 2015
Line Item 8 Gross positive fair value of
over-the-counter (OTC) derivative contracts.
Report the gross positive fair value of all OTC derivative
contracts (i.e., contracts not initiated via an exchange).
Do not include any counterparty netting.
Line Item 9 Gross negative fair value of OTC
derivative contracts.
Report the gross negative fair value of all OTC derivative
contracts not initiated via an exchange. Do not include
any counterparty netting.
Line Item 10 Number of jurisdictions.
Report the number of countries, including the home
jurisdiction, where the banking organization has a branch,
a subsidiary, or other entity that is consolidated under
GAAP. Determine the jurisdiction using the physical
address of the branch, subsidiary, or other consolidated
entity.
Schedule F
F-2
FR Y-15
Schedule F December 2015
LINE ITEM INSTRUCTIONS FOR
Short-Term Wholesale Funding Indicator
Schedule G
General Instructions
This schedule must be reported starting with the Decem-
ber 31, 2016 as-of date. Unless otherwise specified in the
line item instructions, for the items in Schedule G, report
the average value calculated over the last twelve months
(e.g., data reported as-of March would include observa-
tions made from April 1 of the previous year through
March 31 of the current year). Banking organizations that
have reported the Complex Institution Liquidity Monitor-
ing Report (FR 2052a) daily for the last twelve months
must report the average value using daily data. All other
respondents must report the average value using monthly
data (i.e., provide the average of the twelve month-end
balances within the last four quarters).
Note that the values associated with each item are
divided into four maturity buckets. Report funding with a
remaining maturity of 30 days or less, along with funding
with no maturity date, in column A. Report funding with
a remaining maturity of 31 to 90 days in column B.
Report funding with a remaining maturity of 91 to 180
days in column C. Finally, report funding with a remain-
ing maturity of 181 to 365 days in column D.
Short-Term Wholesale Funding
Line Item 1 First tier:
Line Item 1(a) Funding secured by level 1 liquid
assets.
Report the value of secured funding transactions secured
by level 1 liquid assets. For more information, see the
Glossary entry for ‘‘secured funding transaction.’’ For the
definition of level 1 liquid assets, see 12 CFR 249.20.
Line Item 1(b) Retail brokered deposits and
sweeps.
Report the value of brokered deposits and sweeps pro-
vided by retail customers or counterparties. For more
information, see the Glossary entries for ‘‘brokered
deposits’’ and ‘‘brokered sweep deposits.’’
Line Item 1(c) Unsecured wholesale funding
obtained outside of the financial sector.
Report the value of unsecured wholesale funding where
the customer or counterparty is not a financial sector
entity or a consolidated subsidiary of a financial sector
entity (as defined in 12 CFR 249.3). For more informa-
tion, see the Glossary entry for ‘‘unsecured wholesale
funding.’’
Line Item 1(d) Firm short positions involving
level 2B liquid assets or non-HQLA.
Report the value of firm short positions involving level
2B liquid assets or assets that do not qualify as high-
quality liquid assets (HQLA). For the list of assets that
are level 2B liquid assets and a definition of HQLA, see
12 CFR 249.20 and 249.3, respectively.
Line Item 1(e) Total first tier short-term
wholesale funding.
The sum of items 1(a) through 1(d).
Line Item 2 Second tier:
Line Item 2(a) Funding secured by level 2A liquid
assets.
Report the value of secured funding transactions secured
by level 2A liquid assets. For more information, see the
Glossary entry for ‘‘secured funding transaction.’’ For the
list of assets that are level 2A liquid assets, see 12 CFR
249.20.
Line Item 2(b) Covered asset exchanges (level 1
to level 2A).
Report the value of covered asset exchanges where a
level 1 liquid asset will be exchanged for a level 2A
FR Y-15
G-1
Schedule G December 2015
liquid asset. For more information, see the Glossary entry
for ‘‘covered asset exchanges.’’ For the list of assets that
are level 1 and level 2A liquid assets, see 12 CFR 249.20.
Line Item 2(c) Total second tier short-term
wholesale funding.
The sum of items 2(a) and 2(b).
Line Item 3 Third tier:
Line Item 3(a) Funding secured by level 2B liquid
assets.
Report the value of secured funding transactions secured
by level 2B liquid assets. For more information, see the
Glossary entry for ‘‘secured funding transaction.’’ For the
list of assets that are level 2B liquid assets, see 12 CFR
249.20.
Line Item 3(b) Other covered asset exchanges.
Report the value of covered asset exchanges not already
captured in item 2(b). For more information, see the
Glossary entry for ‘‘covered asset exchanges.’’
Line Item 3(c) Unsecured wholesale funding
obtained within the financial sector.
Report the value of unsecured wholesale funding where
the customer or counterparty is a financial sector entity or
a consolidated subsidiary of a financial sector entity (as
defined in 12 CFR 249.3). For more information, see the
Glossary entry for ‘‘unsecured wholesale funding.’’
Line Item 3(d) Total third tier short-term
wholesale funding.
The sum of items 3(a) through 3(c).
Line Item 4 All other components of short-term
wholesale funding.
Report the value of secured funding transactions secured
by assets that do not qualify as HQLA. For more
information, see the Glossary entry for ‘‘secured funding
transaction.’’ For the definition of HQLA, see 12 CFR
249.3.
Line Item 5 Total short-term wholesale funding,
by maturity.
Column A: The sum of 0.25 times item 1(e), 0.5 times
item 2(c), 0.75 times item 3(d), and item 4.
Column B: The sum of 0.1 times item 1(e), 0.25 times
item 2(c), 0.5 times item 3(d), and 0.75 times item 4.
Column C: The sum of zero times item 1(e), 0.1 times
item 2(c), 0.25 times item 3(d), and 0.5 times item 4.
Column D: The sum of zero times item 1(e), zero times
item 2(c), 0.1 times item 3(d), and 0.25 times item 4.
Line Item 6 Total short-term wholesale funding.
The sum of item 5, Columns A through D.
Line Item 7 Average risk-weighted assets.
Report the average total risk-weighted assets value over
the previous four quarters, using quarterly data. For each
quarter, use the total risk-weighted assets amount associ-
ated with the lower of the two risk-based capital ratios in
that quarter. For more information, see FR Y-9C, Sched-
ule HC-R, items 40a and 40b.
Line Item 8 Short-term wholesale funding metric.
Item 6 divided by item 7.
Schedule G
G-2
FR Y-15
Schedule G December 2015
LINE ITEM INSTRUCTIONS FOR
Optional Narrative Statement
Line Item 1 Narrative statement.
The management of the reporting banking organization
has the option to submit a public statement regarding the
values reported on the FR Y-15. The statement must not
contain any confidential information that would compro-
mise customer privacy or that the respondent is not
willing to have made public. Furthermore, the informa-
tion in the narrative statement must be accurate and must
not be misleading.
The statement may not exceed 750 characters, including
punctuation, indentation, and standard spacing between
words and sentences. Statements exceeding this limit will
be truncated at 750 characters with no notice to the
respondent. Other than the truncation of statements
exceeding the character limit, the statement will appear
on agency computerized records and in releases to the
public exactly as submitted. Public disclosure of the
statement shall not signify that a federal supervisory
agency has verified the accuracy or relevance of the
information contained therein.
If the respondent elects not to make a statement, the item
should be left blank (i.e., do not enter phrases such as
‘‘No statement,’’ ‘‘Not applicable,’’ ‘‘N/A,’’ ‘‘No com-
ment,’’ or ‘‘None’’).
FR Y-15
ONS-1
Optional Narrative Statement December 2015
Glossary
The definitions in this Glossary apply to the Banking
Organization Systemic Risk Report (FR Y-15) and are not
necessarily applicable for other regulatory or legal pur-
poses. Any accounting discussions in this glossary are
relevant to the preparation of this report and are not
intended to constitute a comprehensive presentation on
bank accounting or on generally accepted accounting
principles. For purposes of this glossary, the FASB
Accounting Standards Codification is referred to as
‘‘ASC.’’
Assets under Management: Assets under management
are securities or other assets that are managed by a
banking organization or subsidiary of the banking orga-
nization on behalf of a customer for which the reporting
banking organization or the subsidiary acts as investment
adviser. For more information, see FR Y-9C, Schedule
HC-M, item 16.
Assets under Administration: Assets under administra-
tion are securities or other assets for which a banking
organization or subsidiary of the banking organization is
contractually obligated to provide an administration ser-
vice (e.g., back office administration and recordkeeping
services).
Assets under Custody: Assets under custody are securi-
ties or other assets that are held by a banking organiza-
tion or subsidiary of the banking organization on behalf
of a customer under a safekeeping arrangement. For
additional information see the FR Y-9C glossary entry
for ‘‘Custody Account.’’
Brokered Deposit: Brokered deposit is defined in 12
CFR 249.3.
Brokered Sweep Deposit: A brokered sweep deposit is a
deposit held at a banking organization by a customer or
counterparty through a contractual feature that automati-
cally transfers to the banking organization from another
regulated financial company at the close of each business
day amounts identified under the agreement governing
the account from which the amount is being transferred.
Central Counterparty: Central counterparties are enti-
ties (e.g., a clearing house) that facilitate trades between
counterparties in one or more financial markets by either
guaranteeing trades or novating contracts.
Certificate of Deposit: Certificates of deposit are time
deposits where the bank issues a receipt for the funds
specifying that they are payable on a specific date seven
or more days in the future. For additional information,
refer to the FR Y-9C Glossary entry for ‘‘deposits.’’
Commercial Paper: Commercial paper consists of short-
term negotiable promissory notes that mature in 270 days
or less. Commercial paper may be backed by a standby
letter of credit from a bank, as in the case of documented
discounted notes.
Consolidated Subsidiary: A consolidated subsidiary is a
company that is consolidated on the balance sheet of a
banking organization or other company under GAAP.
Covered Asset Exchange: A covered asset exchange is a
transaction in which a banking organization has provided
assets of a given liquidity category to a counterparty in
exchange for assets of a higher liquidity category, and the
banking organization and the counterparty agreed to
return such assets to each other at a future date. Catego-
ries of assets, in descending order of liquidity, are level 1
liquid assets, level 2A liquid assets, level 2B liquid
assets, and assets that are not high-quality liquid assets
(HQLA). Covered asset exchanges do not include secured
funding transactions. For the list of assets that are level 1,
level 2A, and level 2B liquid assets and a definition of
HQLA, see 12 CFR 249.20 and 249.3, respectively.
Custodian: For the purposes of the FR Y-15, a custodian
is defined as a bank or other organization (e.g., securities
firms and trust companies) that manages or administers
the custody or safekeeping of stock certificates, debt
FR Y–15
GL-1
Glossary December 2015
securities, cash, or other assets for institutional and
private investors.
Qualifying Cash Variation Margin: Qualifying cash
variation margin is cash variation margin (i.e., the cash
collateral recognized to reduce the mark-to-fair value of
derivative contracts) that satisfies all of the following
conditions:
(1) For derivative contracts that are not cleared through a
qualifying central counterparty (QCCP), the cash
collateral received by the recipient counterparty is
not segregated;
(2) Variation margin is calculated and transferred on a
daily basis based on the mark-to-fair value of the
derivative contract;
(3) The variation margin transferred under the derivative
contract or the governing rules for a cleared transac-
tion is the full amount that is necessary to fully
extinguish the current credit exposure amount to the
counterparty of the derivative contract, subject to the
threshold and minimum transfer amounts applicable
to the counterparty under the terms of the derivative
contract or the governing rules for a cleared transac-
tion;
(4) The variation margin is in the form of cash in the
same currency as the currency of settlement set forth
in the derivative contract, provided that, for purposes
of this paragraph, currency of settlement means any
currency for settlement specified in the qualifying
master netting agreement, the credit support annex to
the qualifying master netting agreement, or in the
governing rules for a cleared transaction; and
(5) The derivative contract and the variation margin are
governed by a qualifying master netting agreement
between the legal entities that are the counterparties
to the derivative contract or by the governing rules
for a cleared transaction. The qualifying master
netting agreement or the governing rules for a cleared
transaction must explicitly stipulate that the counter-
parties agree to settle any payment obligations on a
net basis, taking into account any variation margin
received or provided under the contract if a credit
event involving either counterparty occurs.
Secured Funding Transaction: Secured funding trans-
action is defined in 12 CFR 249.3.
Short Position: A short position is a transaction in which
a banking organization has borrowed or otherwise
obtained a security from a counterparty, which was then
sold to another counterparty, and the banking organiza-
tion must return the security to the initial counterparty in
the future.
Unsecured Wholesale Funding: Unsecured wholesale
funding is defined in 12 CFR 249.3.
Wholesale Customer or Counterparty: Wholesale cus-
tomer or counterparty means a customer or counterparty
that is not a retail customer or counterparty (as defined in
12 CFR 249.3).
Glossary
GL-2
FR Y–15
Glossary December 2015
Validity(V)EditsfortheFRY‐15
(EffectiveasofSeptember30,2016)
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FRY15 20141231 99991231 Nochange Page1 Validity 0100 CFO RISKC490 CFOmustnotbenull. riskc490nenull
FRY15 20141231 99991231 Nochange Page1 Validity 0105 DATESIGN RISKJ196 DATESIGNmustnotbenull. riskj196nenull
FRY15 20141231 99991231 Nochange Page1 Validity 0110 CONTACTN RISK8901 CONTACTNmustnotbenull. RISK8901nenull
FRY15 20141231 99991231 Nochange Page1 Validity 0115 CONTACTP RISK8902 CONTACTPmustnotbenull. risk8902nenull
FRY15 20141231 99991231 Nochange Page1 Validity 0120 CONTACTF RISK9116 CONTACTFmustnotbenull. risk9116nenull
FRY15 20141231 99991231 Nochange
Page1 Validity 0125 CONTACTE RISK4086 CONTACTEmustnotbenull. risk4086nenull
FRY15 20160930 99991231 Revised A Validity 0130 A2a RISKM334 Forinstitutionsthatarenotadvancedapproaches,A2amust
notbenull
Forinstitutionsthatarenotadvancedapproaches,RISKM334
nenull
FRY15 20151231 99991231 Revised A Validity 0135 A‐Mem1 RISKM335 A‐Mem1mustnotbenull. riskm335nenull
FRY15 20151231 99991231 Revised A Validity 0140 A‐Mem2 RISKM336 A‐Mem2mustnotbenull. riskm336nenull
FRY15 20160930 99991231 Revised A
Validity 0145 A1a RISKM337 Forinstitutionsthatarenotadvancedapproaches,A1amust
notbenull
Forinstitutionsthatarenotadvancedapproaches,RISKM337
nenull
FRY15 20160930 99991231 Revised
A
Validity 0148
A1c
RISKY822 Forinstitutionsthatarenotadvancedapproaches,A1cmust
notbenull
Forinstitutionsthatarenotadvancedapproaches,RISKY822
nenull
FRY15 20160930 99991231 Revised
A
Validity 0152
A1e
RISKY823 Forinstitutionsthatarenotadvancedapproaches,A1emust
notbenull
Forinstitutionsthatarenotadvancedapproaches,RISKY823
nenull
FRY15 20160930 99991231 Revised
A
Validity 0153
A1f
RISKY824 Forinstitutionsthatarenotadvancedapproaches,A1fmust
notbenull
Forinstitutionsthatarenotadvancedapproaches,RISKY824
nenull
FRY15 20160930 99991231 Revised
A
Validity 0154
A1g
RISKY825 Forinstitutionsthatarenotadvancedapproaches,A1gmust
notbenull
Forinstitutionsthatarenotadvancedapproaches,RISKY825
nenull
FRY15 20160930 99991231 Revised A Validity 0155 A2b RISKN507 Forinstitutionsthatarenotadvancedapproaches,A2bmust
notbenull
Forinstitutionsthatarenotadvancedapproaches,RISKN507
nenull
FRY15 20160930 99991231 Revised
A
Validity 0157
A2c
RISKY827 Forinstitutionsthatarenotadvancedapproaches,A2cmust
notbenull
Forinstitutionsthatarenotadvancedapproaches,RISKY827
nenull
FRY15 20160930 99991231 Revised
A
Validity 0158
A2d
RISKY828 Forinstitutionsthatarenotadvancedapproach,A2dmust
notbenull
Forinstitutionsthatarenotadvancedapproaches,RISKY828
nenull
FRY15 20160930 99991231 Revised A Validity 0160 A1b RISKM339 Forinstitutionsthatarenotadvancedapproaches,A1bmust
notbenull
Forinstitutionsthatarenotadvancedapproaches,RISKM339
nenull
FRY15 20151231 99991231 Nochange A Validity 0165 A‐Mem3 RISKM341 A‐Mem3mustnotbenull. riskm341nenull
FRY15
20151231 99991231 Nochange A Validity 0175 A4a RISKM342 A4amustnotbenull. riskm342nenull
FRY15 20151231 99991231 Nochange
A
Validity 0188
A3a
RISKY830 Forinstitutionsthatarenotadvancedapproaches,A3amust
notbenull
Forinstitutionsthatarenotadvancedapproaches,RISKY830
nenull
FRY15 20151231 99991231 Nochange A Validity 0190 A4b RISKM718 A4bmustnotbenull. riskm718nenull
FRY15 20151231 99991231 Nochange A Validity 0195 A4c RISKM346 A4cmustnotbenull. riskm346nenull
FRY15 20151231 99991231 Nochange A Validity 0200 A4d RISKM347 A4dmustnotbenull. riskm347nenull
FRY15 20160930 99991231 Revised A Validity 0205 A3b RISKM349 Forinstitutionsthatarenotadvancedapproaches,A3bmust
notbenull
Forinstitutionsthatarenotadvancedapproaches,RISKM349
nenull
FRY15
20141231 99991231 Nochange B Validity 0210 B1 RISKM351 B1mustnotbenull. riskm351nenull
September2016 FRY‐15:CHK‐1of4
Validity(V)EditsfortheFRY‐15
(EffectiveasofSeptember30,2016)
Eacheditinthechecklistmustbalance,roundingerrorsarenotallowed
Series Effective
StartDate
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Date
Edit
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Schedule EditType Edit
Number
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Number
EditTest AlgEditTest
FRY15 20141231 99991231 Nochange B Validity 0215 B1a RISKM355 B1amustnotbenull. riskm355nenull
FRY15 20141231 99991231 Nochange B Validity 0220 B2 RISKJ458 B2mustnotbenull. riskj458nenull
FRY15 20141231 99991231 Nochange B Validity 0225 B3a RISKM352 B3amustnotbenull. riskm352nenull
FRY15 20141231 99991231 Nochange B Validity 0230 B3b RISKM353 B3bmustnotbenull. riskm353nenull
FRY15 20141231 99991231 Nochange B Validity 0235 B3c RISKM354 B3cmustnotbenull. riskm354nenull
FRY15 20141231 99991231 Nochange B Validity 0240 B3d RISKM345 B3dmustnotbenull. riskm345nenull
FRY15 20141231 99991231 Nochange B Validity 0245 B3e RISKM356 B3emustnotbenull.
riskm356nenull
FRY15 20141231 99991231 Nochange B Validity 0250 B3f RISKM357 B3fmustnotbenull. riskm357nenull
FRY15 20141231 99991231 Nochange B Validity 0255 B4 RISKM358 B4mustnotbenull. riskm358nenull
FRY15 20141231 99991231 Nochange B Validity 0260 B5a RISKM359 B5amustnotbenull. riskm359nenull
FRY15 20141231 99991231 Nochange B Validity 0265 B5b RISKM360 B5bmustnotbenull. riskm360nenull
FRY15 20141231 99991231 Nochange B Validity 0270 B7a RISKM363 B7amustnotbenull. riskm363nenull
FRY15 20141231 99991231 Nochange B Validity 0275 B7b RISKM364 B7bmustnotbenull.
riskm364nenull
FRY15 20151231 99991231 Nochange B Validity 0277 B8 RISKY833 B8mustnotbenull risky833nenull
FRY15 20151231 99991231 Nochange B Validity 0280 B9 RISKM365 B9mustnotbenull. riskm365nenull
FRY15 20151231 99991231 Nochange B Validity 0285 B10 RISKM366 B10mustnotbenull. riskm366nenull
FRY15 20151231 99991231 Nochange B Validity 0290 B11a RISKM367 B11amustnotbenull. riskm367nenull
FRY15 20151231 99991231 Nochange B Validity 0295 B11b RISKM368 B11bmustnotbenull. riskm368nenull
FRY15 20151231 99991231 Nochange B Validity 0300 B13 RISKM371 B13mustnotbenull. riskm371nenull
FRY15
20151231 99991231 Nochange B Validity 0305 B14 RISKM372 B14mustnotbenull. riskm372nenull
FRY15 20151231 99991231 Nochange B Validity 0310 B17 RISKM374 B17mustnotbenull. riskm374nenull
FRY15 20151231 99991231 Nochange B Validity 0315 B18 RISKM375 B18mustnotbenull. riskm375nenull
FRY15 20151231 99991231 Nochange B Validity 0320 B19 RISKN509 B19mustnotbenull. riskn509nenull
FRY15 20151231 99991231 Nochange
B
Validity 0323
B‐Mem1
RISKY834 B‐Mem1mustnotbenull risky834nenull
FRY15 20141231 99991231 Nochange C Validity 0325 C1a RISKM377 C1amustnotbenull. riskm377nenull
FRY15 20141231 99991231 Nochange C Validity 0330 C1b RISKM378 C1bmustnotbenull. riskm378nenull
FRY15 20141231 99991231 Nochange C Validity 0335 C1c RISKM379 C1cmustnotbenull. riskm379nenull
September2016 FRY‐15:CHK‐2of4
Validity(V)EditsfortheFRY‐15
(EffectiveasofSeptember30,2016)
Eacheditinthechecklistmustbalance,roundingerrorsarenotallowed
Series Effective
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Date
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FRY15 20141231 99991231 Nochange C Validity 0340 C1d RISKM380 C1dmustnotbenull. riskm380nenull
FRY15 20141231 99991231 Nochange C Validity 0345 C1e RISKM381 C1emustnotbenull. riskm381nenull
FRY15 20141231 99991231 Nochange C Validity 0350 C1f RISKM382 C1fmustnotbenull. riskm382nenull
FRY15 20141231 99991231 Nochange C Validity 0355 C1g RISKM383 C1gmustnotbenull. riskm383nenull
FRY15 20141231 99991231 Nochange C Validity 0360 C1h RISKM384 C1hmustnotbenull. riskm384nenull
FRY15 20141231 99991231 Nochange C Validity 0365 C1i RISKM385 C1imustnotbenull. riskm385nenull
FRY15 20141231 99991231 Nochange C Validity 0370 C1j RISKM386 C1jmustnotbenull.
riskm386nenull
FRY15 20141231 99991231 Nochange C Validity 0375 C1k RISKM387 C1kmustnotbenull. riskm387nenull
FRY15 20141231 99991231 Nochange C Validity 0380 C1l RISKM388 C1lmustnotbenull. riskm388nenull
FRY15 20151231 99991231 Nochange
C
Validity 0382
C‐Mem1
RISKY835 C‐Mem1mustnotbenull risky835nenull
FRY15 20151231 99991231 Nochange
C
Validity 0383
C‐Mem2
RISKY836 C‐Mem2mustnotbenull risky836nenull
FRY15 20151231 99991231 Nochange
C
Validity 0384
C‐Mem3
RISKY837 C‐Mem3mustnotbenull riskY837nenull
FRY15 20151231 99991231 Nochange C Validity 0385 C‐Mem4 RISKM389 C‐Mem4mustnotbenull. riskm389nenull
FRY15 20141231 99991231 Nochange C Validity 0390 C3 RISKM405 C3mustnotbenull. riskm405nenull
FRY15 20141231 99991231 Nochange C Validity 0395 C4 RISKM406 C4mustnot benull. riskm406nenull
FRY15 20141231 99991231 Nochange C Validity 0400 C5 RISKM407 C5mustnot benull. riskm407nenull
FRY15 20141231 99991231 Nochange D Validity 0405 D1 RISKM409 D1mustnotbenull. riskm409nenull
FRY15 20141231 99991231 Nochange
D Validity 0410 D2 RISKM410 D2mustnotbenull. riskm410nenull
FRY15 20141231 99991231 Nochange D Validity 0415 D4 RISKM412 D4mustnotbenull. riskm412nenull
FRY15 20141231 99991231 Nochange D Validity 0420 D7 RISKN510 D7mustnotbenull. riskn510nenull
FRY15 20141231 99991231 Nochange D Validity 0425 D8 RISKN511 D8mustnotbenull. riskn511nenull
FRY15 20151231 99991231 Nochange E Validity 0427 E1 RISKM422 E1mustnotbenull. riskm422nenull
FRY15 20141231 99991231 Nochange E Validity 0430 E2 RISKM423 E2mustnotbenull. riskm423nenull
FRY15 20141231 99991231 Nochange
E Validity 0435 E2a RISKM424 E2amustnotbenull. riskm424nenull
FRY15 20141231 99991231 Nochange E Validity 0440 E3 RISKM425 E3mustnotbenull. riskm425nenull
FRY15 20141231 99991231 Nochange F Validity 0445 F2 RISKM427 F2mustnotbenull. riskm427nenull
FRY15 20151231 99991231 Nochange F Validity 0450 F5 RISKM429 F5mustnotbenull. riskm429nenull
September2016 FRY‐15:CHK‐3of4
Validity(V)EditsfortheFRY‐15
(EffectiveasofSeptember30,2016)
Eacheditinthechecklistmustbalance,roundingerrorsarenotallowed
Series Effective
StartDate
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Date
Edit
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Number
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FRY15 20151231 99991231 Nochange F Validity 0460 F6 RISKM432 F6mustnotbenull. riskm432nenull
FRY15 20151231 99991231 Nochange F Validity 0465 F7 RISKM433 F7mustnotbenull. riskm433nenull
FRY15 20151231 99991231 Nochange F Validity 0470 F8 RISKM434 F8mustnotbenull. riskm434nenull
FRY15 20151231 99991231 Nochange F Validity 0475 F9 RISKM435 F9mustnotbenull. riskm435nenull
FRY15 20151231 99991231 Nochange C Validity 0480 C‐Mem5 RISKM436 C‐Mem5mustnotbenull. riskm436nenull
FRY15 20151231 99991231 Nochange F Validity 0485 F10 RISKM437 F10mustnotbenull. riskm437nenull
FRY15
20151231 99991231 Nochange A Validity 0486 A6 RISKFC52 A6shouldequalzero(No)orone(Yes)andmustnotbenull. riskfc52eq0orriskfc52eq1andriskfc52nenull
FRY15 20160930 99991231 Revised A Validity 0487 A1d RISKM340 Forinstitutionsthatarenotadvancedapproaches,A1dmust
notbenull
Forinstitutionsthatarenotadvancedapproaches,RISKM340
nenull
September2016 FRY‐15:CHK‐4of4
Quality(Q)EditsfortheFRY‐15
(EffectiveasofSeptember30,2016)
Series EffectiveStartDate EffectiveEndDate EditChange Schedule EditType EditNumber TargetItem MDRMNumber EditTest AlgEditTest
FRY15 20151231 99991231 Nochange A Interseries 3000 F1 RISK2948 F1shouldbelessthanHC‐12. risk2948ltbhck2170
FRY15 20151231 99991231 Nochange A Interseries 3010 B6 RISKM362 B6shouldbelessthanHC‐12. riskm362ltbhck2170
FRY15 20151231 99991231 Nochange A Interseries 3020 B12 RISKM370 B12shouldbelessthan HC‐12. riskm370ltbhck2170
FRY15 20151231 99991231 Revised A Interseries 3030 A2a RISKM334 IfA6equalszero,thenA2ashouldbegreaterthan
ore
q
ualtoHC‐3b.
ifriskfc52eq0,thenriskm334gebhckb989
FRY15 20151231 99991231 Nochange A Quality 9000 A1a RISKM337 A1ashouldnotbenegative. riskm337ge0
FRY15 20151231 99991231 Nochange A Quality 9000 A1b RISKM339 A1bshouldnotbenegative. riskm339ge0
FRY15 20151231 99991231 Nochange A Quality 9000 A1c RISKY822 A1cshouldnotbenegative. RISKY822ge0
FRY15 20151231 99991231 Nochange A Quality 9000 A1e RISKY823 A1eshouldnotbenegative. RISKY823ge0
FRY15 20151231 99991231 Nochange A Quality 9000 A1f RISKY824 A1fshouldnotbenegative. RISKY824ge0
FRY15 20151231 99991231 Nochange
A Quality 9000 A1g RISKY825 A1gshouldnotbenegative. RISKY825ge0
FRY15 20151231 99991231 Nochange A Quality 9000 A2a RISKM334 A2ashouldnotbenegative. riskm334ge0
FRY15 20151231 99991231 Nochange A Quality 9000 A2b RISKN507 A2bshouldnotbenegative. riskn507ge0
FRY15 20151231 99991231 Nochange A Quality 9000 A2c RISKY827 A2cshouldnotbenegative. RISKY827ge0
FRY15 20151231 99991231 Nochange A Quality 9000 A2d RISKY828 A2dshouldnotbenegative. RISKY828ge0
FRY15 20151231 99991231 Nochange A Quality 9000 A3a RISKY830 A3ashouldnotbenegative. RISKY830ge0
FRY15 20151231 99991231 Nochange A Quality 9000 A4a RISKM342 A4ashouldnotbenegative. riskm342ge0
FRY15
20151231 99991231 Nochange A Quality 9000 A4b RISKM718 A4bshouldnotbenegative. riskm718ge0
FRY15 20151231 99991231 Nochange A Quality 9000 A4c RISKM346 A4cshouldnotbenegative. riskm346ge0
FRY15 20151231 99991231 Nochange A Quality 9000 A4d RISKM347 A4dshouldnotbenegative. riskm347ge0
FRY15 20151231 99991231 Nochange A Quality 9000 A‐Mem1 RISKM335 A‐Mem1shouldnotbenegative. riskm335ge0
FRY15 20151231 99991231 Nochange A Quality 9000 A‐Mem2 RISKM336 A‐Mem2shouldnotbenegative. riskm336ge0
FRY15 20151231 99991231 Nochange A Quality 9000 A‐Mem3 RISKM341 A‐Mem3shouldnotbenegative.
riskm341ge0
FRY15 20151231 99991231 Nochange A Quality 3055 D6 RISKM414 D6shouldbelessthanA5. riskm414ltrisky832
FRY15 20141231 99991231 Nochange B Quality 9020 B1 RISKM351 B1shouldnotbenegative. riskm351ge0
FRY15 20141231 99991231 Nochange B Quality 9020 B1a RISKM355 B1ashouldnotbenegative. riskm355ge0
FRY15 20141231 99991231 Nochange B Quality 9020 B2 RISKJ458 B2should not benegative. riskj458ge0
FRY15 20141231 99991231 Nochange B Quality 9020 B3a RISKM352 B3ashouldnotbenegative. riskm352ge0
FRY15 20141231 99991231 Nochange B Quality 9020 B3b RISKM353 B3bshouldnotbenegative.
riskm353ge0
FRY15 20141231 99991231 Nochange B Quality 9020 B3c RISKM354 B3cshouldnotbenegative. riskm354ge0
FRY15 20141231 99991231 Nochange B Quality 9020 B3d RISKM345 B3dshouldnotbenegative. riskm345ge0
FRY15 20141231 99991231 Nochange B Quality 9020 B3e RISKM356 B3eshouldnotbenegative. riskm356ge0
FRY15 20131231 99991231 Nochange B Quality 3060 B3e RISKM356 B3fshouldbelessthanorequaltoB3e riskm357leriskm356
FRY15 20141231 99991231 Nochange B Quality 9020 B3f RISKM357 B3fshouldnotbenegative. riskm357ge0
FRY15 20141231 99991231 Nochange B Quality 9020 B4 RISKM358 B4shouldnotbenegative.
riskm358ge0
FRY15 20151231 99991231 Nochange F Quality 3063 F6 RISKM432 F6shouldbegreaterthanorequaltoB4 riskm432geriskm358
FRY15 20141231 99991231 Nochange B Quality 9020 B5a RISKM359 B5ashouldnotbenegative. riskm359ge0
FRY15 20141231 99991231 Nochange B Quality 9020 B5b RISKM360 B5bshouldnotbenegative. riskm360ge0
FRY15 20141231 99991231 Nochange B Quality 9020 B7a RISKM363 B7ashouldnotbenegative. riskm363ge0
FRY15 20141231 99991231 Nochange B Quality 9020 B7b RISKM364 B7bshouldnotbenegative.
riskm364ge0
FRY15 20151231 99991231 Nochange B Quality 9020 B8 RISKY833 B8shouldnotbenegative. RISKY833ge0
FRY15 20151231 99991231 Nochange B Quality 9020 B9 RISKM365 B9shouldnotbenegative. riskm365ge0
FRY15 20151231 99991231 Nochange B Quality 9020 B10 RISKM366 B10shouldnotbenegative. riskm366ge0
FRY15 20151231 99991231 Nochange F Quality 3067 F7 RISKM433 F7shouldbegreaterthanorequaltoB10 riskm433geriskm366
FRY15 20151231 99991231 Nochange B Quality 9020 B11a RISKM367 B11ashouldnotbenegative. riskm367ge0
FRY15 20151231 99991231 Nochange B Quality 9020 B11b RISKM368 B11bshouldnotbenegative.
riskm368ge0
FRY15 20151231 99991231 Nochange F Quality 3070 F1 RISK2948 F1shouldbegreaterthanorequaltoB12. risk2948geriskm370
FRY15 20151231 99991231 Nochange B Quality 9020 B13 RISKM371 B13shouldnotbenegative. riskm371ge0
FRY15 20151231 99991231 Nochange B Quality 9020 B14 RISKM372 B14shouldnotbenegative. riskm372ge0
FRY15 20151231 99991231 Nochange B Quality 9020 B17 RISKM374 B17shouldnotbenegative. riskm374ge0
FRY15 20151231 99991231 Nochange B Quality 9020 B18 RISKM375 B18shouldnotbenegative. riskm375ge0
September2016 FRY‐15:EDIT‐1of3
Quality(Q)EditsfortheFRY‐15
(EffectiveasofSeptember30,2016)
Series EffectiveStartDate EffectiveEndDate EditChange Schedule EditType EditNumber TargetItem MDRMNumber EditTest AlgEditTest
FRY15 20151231 99991231 Nochange B Quality 9020 B19 RISKN509 B19shouldnotbenegative. riskn509ge0
FRY15 20151231 99991231 Nochange B Quality 9020 B‐Mem1 RISKY834 B‐Mem1shouldnotbenegative. RISKY834ge0
FRY15 20141231 99991231 Nochange C Quality 9030 C1a RISKM377 C1ashouldnotbenegative. riskm377ge0
FRY15 20141231 99991231 Nochange C Quality 9030 C1b RISKM378 C1bshouldnotbenegative. riskm378ge0
FRY15 20141231 99991231 Nochange C Quality 9030 C1c RISKM379 C1cshouldnotbenegative. riskm379ge0
FRY15 20141231 99991231 Nochange C Quality 9030 C1d RISKM380 C1dshouldnotbenegative. riskm380ge0
FRY15 20141231 99991231 Nochange C Quality 9030 C1e RISKM381 C1eshouldnotbenegative.
riskm381ge0
FRY15 20141231 99991231 Nochange C Quality 9030 C1f RISKM382 C1fshouldnotbenegative. riskm382ge0
FRY15 20141231 99991231 Nochange C Quality 9030 C1g RISKM383 C1gshouldnotbenegative. riskm383ge0
FRY15 20141231 99991231 Nochange C Quality 9030 C1h RISKM384 C1hshouldnotbenegative. riskm384ge0
FRY15 20141231 99991231 Nochange C Quality 9030 C1i RISKM385 C1ishouldnotbenegative. riskm385ge0
FRY15 20141231 99991231 Nochange C Quality 9030 C1j RISKM386 C1jshouldnotbenegative. riskm386ge0
FRY15 20141231 99991231 Nochange C Quality 9030 C1k RISKM387 C1kshouldnotbenegative.
riskm387ge0
FRY15 20141231 99991231 Nochange C Quality 9030 C1l RISKM388 C1lshouldnotbenegative. riskm388ge0
FRY15 20151231 99991231 Nochange C Quality 9030 C‐Mem4 RISKM389 C‐Mem4shouldnotbenegative. riskm389ge0
FRY15 20141231 99991231 Nochange C Quality 9030 C3 RISKM405 C3shouldnotbenegative. riskm405ge0
FRY15 20141231 99991231 Nochange C Quality 9030 C4 RISKM406 C4shouldnotbenegative. riskm406ge0
FRY15 20141231 99991231 Nochange C Quality 9030 C5 RISKM407 C5shouldnotbenegative. riskm407ge0
FRY15 20151231 99991231 Nochange C Quality 9030 C‐Mem1 RISKY835 C‐Mem1shouldnotbenegative.
RISKY835ge0
FRY15 20151231 99991231 Nochange C Quality 9030 C‐Mem2 RISKY836 C‐Mem2shouldnotbenegative. RISKY836ge0
FRY15 20151231 99991231 Nochange C Quality 9030 C‐Mem3 RISKY837 C‐Mem3shouldnotbenegative. RISKY837ge0
FRY15 20141231 99991231 Nochange D Quality 9040 D1 RISKM409 D1shouldnotbenegative. riskm409ge0
FRY15 20141231 99991231 Nochange D Quality 9040 D2 RISKM410 D2shouldnotbenegative. riskm410ge0
FRY15 20141231 99991231 Nochange D Quality 9040 D4 RISKM412 D4shouldnotbenegative. riskm412ge0
FRY15 20131231 99991231 Nochange
D Quality 3095 D6 RISKM414 SumofD7andD8shouldbelessthanorequaltoD6 (riskn510+riskn511)leriskm414
FRY15 20141231 99991231 Nochange D Quality 9040 D7 RISKN510 D7shouldnotbenegative. riskn510ge0
FRY15 20141231 99991231 Nochange D Quality 9040 D8 RISKN511 D8shouldnotbenegative. riskn511ge0
FRY15 20151231 99991231 Nochange E Quality 9050 E1 RISKM422 E1shouldnotbenegative. RISKM422ge0
FRY15 20141231 99991231 Nochange E Quality 9050 E2 RISKM423 E2shouldnotbenegative. riskm423ge0
FRY15
20141231 99991231 Nochange E Quality 3140 E2 RISKM423 E2ashouldbelessthanorequaltoE2. riskm424leriskm423
FRY15 20141231 99991231 Nochange E Quality 9050 E2a RISKM424 E2ashouldnotbenegative. riskm424ge0
FRY15 20141231 99991231 Nochange E Quality 9050 E3 RISKM425 E3shouldnotbenegative. riskm425ge0
FRY15 20141231 99991231 Nochange F Quality 9060 F2 RISKM427 F2shouldnotbenegative. riskm427ge0
FRY15 20151231 99991231 Nochange F Quality 3150 F4 RISKM428 F4shouldbelessthan100trillion. riskm428lt100000000000
FRY15 20151231 99991231 Nochange F Quality 3160 F5 RISKM429 F5shouldbelessthanorequaltoF4. riskm429leriskm428
FRY15
20151231 99991231 Nochange F Quality 3170 F3 RISKM430 F3shouldbegreaterthanF4. riskm430gtriskm428
FRY15 20151231 99991231 Nochange F Quality 3180 F5 RISKM429 F5shouldbelessthan100trillion. riskm429lt100000000000
FRY15 20151231 99991231 Nochange F Quality 9060 F6 RISKM432 F6shouldnotbenegative. riskm432ge0
FRY15 20151231 99991231 Nochange F Quality 9060 F7 RISKM433 F7shouldnotbenegative. riskm433ge0
FRY15 20151231 99991231 Nochange F Quality 9060 F8 RISKM434 F8shouldnotbenegative. riskm434ge0
FRY15
20151231 99991231 Nochange F Quality 9060 F9 RISKM435 F9shouldnotbenegative. riskm435ge0
FRY15 20151231 99991231 Nochange C Quality 9060 C‐Mem5 RISKM436 C‐Mem5shouldnotbenegative. riskm436ge0
FRY15 20151231 99991231 Nochange F Quality 9060 F10 RISKM437 F10should not benegative. riskm437ge0
FRY15 20161231 99991231 Added G Quality 9070 G1aA RISKY838 G1aAshouldnotbenull riskY838nenull
FRY15 20161231 99991231 Added G Quality 9070 G1aB RISKY839 G1aBshouldnotbenull riskY839nenull
FRY15 20161231 99991231 Added G Quality 9070 G1aC RISKY840 G1aCshouldnotbenull riskY840nenull
FRY15 20161231 99991231 Added G Quality 9070 G1aD RISKY841 G1aDshouldnotbenull
risky841nenull
FRY15 20161231 99991231 Added G Quality 9070 G1bA RISKY842 G1bAshouldnotbenull riskY842nenull
FRY15 20161231 99991231 Added G Quality 9070 G1bB RISKY843 G1bBshouldnotbenull risky843nenull
FRY15 20161231 99991231 Added G Quality 9070 G1bC RISKY844 G1bCshouldnotbenull risky844nenull
September2016 FRY‐15:EDIT‐2of3
Quality(Q)EditsfortheFRY‐15
(EffectiveasofSeptember30,2016)
Series EffectiveStartDate EffectiveEndDate EditChange Schedule EditType EditNumber TargetItem MDRMNumber EditTest AlgEditTest
FRY15 20161231 99991231 Added G Quality 9070 G1bD RISKY845 G1bDshouldnotbenull risky845nenull
FRY15 20161231 99991231 Added G Quality 9070 G1cA RISKY846 G1cAshouldnotbenull risky846nenull
FRY15 20161231 99991231 Added G Quality 9070 G1cB RISKY847 G1cBshouldnotbenull risky847nenull
FRY15 20161231 99991231 Added G Quality 9070 G1cC RISKY848 G1cCshouldnotbenull risky848nenull
FRY15 20161231 99991231 Added G Quality 9070 G1cD RISKY849 G1cDshouldnotbenull risky849nenull
FRY15 20161231 99991231 Added G Quality 9070 G1dA RISKY850 G1dAshouldnotbenull risky850nenull
FRY15 20161231 99991231 Added G Quality 9070 G1dB RISKY851 G1dBshouldnotbenull risky851nenull
FRY15 20161231 99991231 Added G Quality 9070 G1dC RISKY852 G1dCshouldnotbenull risky852nenull
FRY15
20161231 99991231 Added G Quality 9070 G1dD RISKY853 G1dDshouldnotbenull risky853nenull
FRY15 20161231 99991231 Added G Quality 9070 G2aA RISKY858 G2aAshouldnotbenull risky858nenull
FRY15 20161231 99991231 Added G Quality 9070 G2aB RISKY859 G2aBshouldnotbenull risky859nenull
FRY15 20161231 99991231 Added G Quality 9070 G2aC RISKY860 G2aCshouldnotbenull risky860nenull
FRY15 20161231 99991231 Added G Quality 9070 G2aD RISKY861 G2aDshouldnotbenull risky861nenull
FRY15 20161231 99991231 Added G Quality 9070 G2bA RISKY862 G2bAshouldnotbenull risky862nenull
FRY15 20161231 99991231 Added G Quality 9070 G2bB RISKY863 G2bBshouldnotbenull risky863nenull
FRY15 20161231 99991231 Added G Quality 9070 G2bC RISKY864 G2bCshouldnotbenull risky864nenull
FRY15
20161231 99991231 Added G Quality 9070 G2bD RISKY865 G2bDshouldnotbenull risky865nenull
FRY15 20161231 99991231 Added G Quality 9070 G3aA RISKY870 G3aAshouldnotbenull risky870nenull
FRY15 20161231 99991231 Added G Quality 9070 G3aB RISKY871 G3aBshouldnotbenull risky871nenull
FRY15 20161231 99991231 Added G Quality 9070 G3aC RISKY872 G3aCshouldnotbenull risky872nenull
FRY15 20161231 99991231 Added G Quality 9070 G3aD RISKY873 G3aDshouldnotbenull risky873nenull
FRY15 20161231 99991231 Added G Quality 9070 G3bA RISKY874 G3bAshouldnotbenull risky874nenull
FRY15 20161231 99991231 Added G Quality 9070 G3bB RISKY875 G3bBshouldnotbenull risky875nenull
FRY15 20161231 99991231 Added G Quality 9070 G3bC RISKY876 G3bCshouldnotbenull
risky876nenull
FRY15 20161231 99991231 Added G Quality 9070 G3bD RISKY877 G3bDshouldnotbenull risky877nenull
FRY15 20161231 99991231 Added G Quality 9070 G3cA RISKY878 G3cAshouldnotbenull risky878nenull
FRY15 20161231 99991231 Added G Quality 9070 G3cB RISKY879 G3cBshouldnotbenull risky879nenull
FRY15 20161231 99991231 Added G Quality 9070 G3cC RISKY880 G3cCshouldnotbenull risky880nenull
FRY15 20161231 99991231 Added G Quality 9070 G3cD RISKY881 G3cDshouldnotbenull risky881nenull
FRY15 20161231 99991231 Added G Quality 9070 G4A RISKY886 G4Ashouldnotbenull risky886nenull
FRY15 20161231 99991231 Added G Quality 9070 G4B RISKY887 G4Bshouldnotbenull risky887nenull
FRY15 20161231 99991231 Added G Quality 9070 G4C RISKY888 G4Cshouldnotbenull
risky888nenull
FRY15 20161231 99991231 Added G Quality 9070 G4D RISKY889 G4Dshouldnotbenull risky889nenull
FRY15 20161231 99991231 Added G Quality 9070 G7 RISKY895 G7shouldnotbenull risky895nenull
September2016 FRY‐15:EDIT‐3of3
