FR Y-9 Preparation Reclassification Worksheets: Bank Type 41

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Ann Hamilton
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1 FR Y-9 Preparation Reclassification Worksheets: Bank Type 41 Fed Reporter s Fed-File Pro Consolidated and Fed-File Pro Reclass programs allow the transfer of Call Report data to the FR Y-9C form. However, there are some Call Report items that do not correspond exactly with the FR Y-9C form items. Additionally, there is some holding company FR Y-9C data that does not appear, or is not required to be reported, on the bank s Call Report. Therefore, you can use the worksheets that follow to complete FR Y-9C information that is missing from the Call Report. There are worksheets for banks filing form FFIEC 031, FFIEC 041, and FFIEC 051. Each bank should fill out the worksheet and return it to their holding company with their data file, so that the holding company will have the information needed to complete the FR Y-9 reports. To fill out the Holding Company FR Y-9C report form, the holding company needs: (1) a file containing their Call Report data, and (2) the information on the attached worksheets. Each bank subsidiary should do the following: 1. Complete the Call Report using the Fed Reporter Call Report Pro program. Correct all balancing errors. 2. If you do not have the Fed Reporter Fed-File Pro Reclass program, fill out the attached worksheet completely. If you do have Fed-File Pro Reclass program, use of the worksheet is optional. For each section, a. Enter the Call Report amount from the Call Report. b. Enter the appropriate amounts for the Holding Company form. In most cases, these the Call Report amount. c. In some cases, there is no Call Report item; just enter the amount for the Holding Company report. 3. Create a data file for the holding company. a. If you are not using the Fed Reporter Fed-File Pro Reclass program, click File Save As in your Call Report Pro program to create an XBRL instance document (*.xtrn) for the holding company. Save it to the location of your choice. b. If you are using the Fed Reporter Fed-File Pro Reclass, enter the data from your worksheets into the program. Correct all errors. Then, click File Save to copy your reclassified data to the location of your choice. Send the file to your holding company instead of the Call Report data. 4. Send the data file and the completed worksheets to the holding company. 1 P age

2 Bank name: Name of person preparing this form: HI -- CONSOLIDATED INCOME STATEMENT RI.1.g., Other interest income... $ HI.1.e., Interest income from trading assets... $ HI.1.g., Other interest income... $ $ HI.2.e, Interest expense: Other interest expense... $ HI.M.1, Net interest income on a fully taxable equivalent basis... $ HI.M.2, Net income before applicable income taxes & discontinued operations on a fully taxable equivalent basis... $ HI.M.9.a., Trading revenue: Interest rate exposures... $ HI.M.9.b., Trading revenue: Foreign exchange exposures... $ HI.M.9.c., Trading revenue: Equity security & index exposures. $ HI.M.9.d., Trading revenue: Commodity & other exposures... $ HI.M.9.e., Trading revenue: Credit exposures... $ HI.M.9.f., Impact on trading revenue of chg in creditworthiness on derivative assets... $ HI.M.9.g., Impact on trading revenue of chg in creditworthiness on derivative liabilities... $ HI.M.12.b.(1), Premiums on insurance related to the extension of credit... $ HI.M.12.b.(2), All other insurance premiums... $ HI.M.12.c, Benefits, losses and expenses from insurance-related activities... $ HI.M.15., Stock-based employee compensation expense (net of tax effects) calculated for all awards under the fair value method... $ HI-A -- CHANGES IN HOLDING COMPANY EQUITY CAPITAL RI-A.5, Capital stock: sale, conversion, acquisition or retirement of capital stock, net... $ HI-A.5.a, Sale of perpetual preferred stock, gross... $ HI-A.5.b, Conversion or retirement of perpetual preferred stock... $ HI-A.6.a, Sale of common stock, gross... $ HI.A.6.b, Conversion or retirement of common stock... $ $ RI-A.6, Treasury stock transactions, net... $ HI-A.7 Sales of treasury stock... $ HI-A.8 LESS: Purchases of treasury stock... $ $ 2 P age

3 HI-A.13, Change in the offsetting debit to the liability for Employee Stock Ownership Plan (ESOP) debt guaranteed by the holding company... $ HI-A.14, Other adjustments to equity capital... $ HI-B -- CHARGE-OFFS AND RECOVERIES ON LOANS AND LEASES IN ALLOWANCE FOR LOAN AND LEASE LOSSES RI-B.I.7.A, All other loans, charge-offs... $ HI-B.I.3.A, Loan to finance agricultural production and other loans to farmers, charge-offs... $ HI-B.I.6.A, Loan to foreign governments and official institutions, charge-offs... $ HI-B.I.7.A, All other loans, charge-offs... $ $ Difference... $ RI-B.I.7.B, All other loans, recoveries... $ HI-B.I.3.B, Loan to finance agricultural production and other loans to farmers, recoveries... $ HI-B.I.6.B, Loan to foreign governments and official institutions, recoveries... $ HI-B.I.7.B, All other loans, recoveries... $ $ Difference... $ HI-B.I.8.b.A., Lease financing receivables: All other leases, charge-offs... $ HI-B.I.8.b.B., Lease financing receivables: All other leases, recoveries... $ HC -- CONSOLIDATED BALANCE SHEET RC.1.b, Cash and balances due: Interest-bearing balances...$ HC.1.b, Cash and balances due: Interest-bearing balances: (1) In U.S. offices...$ (2) In foreign offices...$ $ Difference... $ The Call report does not contain the following figures: HC.19.b., Subordinated notes payable to unconsolidated trusts issuing trust preferred securities, and trust preferred securities issued by consolidated special purpose entities... $ HC-B -- SECURITIES HC-B.M.2, Remaining maturity or next repricing date of debt securities: a. 1 year and less $ b. Over 1 year to 5 years $ c. Over 5 years $ 3 P age

4 HC-C -- LOANS AND LEASE FINANCING RECEIVABLES Consolidated: HC-C.1.A, Loans secured by real estate... $ a. Construction, land development, and other land loans: (1) 1-4 family residential construction loans... $ (2) Other construction loans and all land development and other land loans... $ b. Secured by farmland...$ c. Secured by 1-4 family residential properties: (1) Revolving, open-end loans secured by 1-4 family residential properties and extended under lines of credit...$ (2) Closed-end loans secured by 1-4 family residential properties: (a) Secured by first liens... $ (b) Secured by junior liens... $ d. Secured by multifamily (5 or more) residential properties... $ e. Secured by nonfarm nonresidential properties: (1) Loans secured by owner-occupied nonfarm nonresidential properties... $ (2) Loans secured by other nonfarm nonresidential properties... $ HC-C.3.A, Loans to finance agricultural production and other loans to farmers... $ HC-C.6.A, Loans to individuals for household, family and other personal expenditures (i.e., consumer Loans) (includes purchased paper): a. Credit cards... $ b. Other revolving credit plans... $ c. Automobile loans... $ d. Other consumer loans... $ HC-C.7.A, Loans to foreign governments and official institutions (including foreign central bank)... $ HC-C.9.a.A, Loans to nondepository financial institutions... $ HC-C.9.b.(2).A, Other loans: All other loans (exclude consumer loans)... $ HC-C.11.A, LESS: Any unearned income on loans reflected in items 1-9 above... $ Domestic: RC-C.I.8., Obligations of states & political subs in U.S.... $ RC-C.I.9.b., Other loans... $ HC-C.7.B.,Loans to foreign governments and official institutions, domestic... $ HC-C.9.b.(1).B., Other loans: Loans for purchasing or carrying securities, domestic... $ HC-C.9.b.(2).B., All other loans, domestic... $ Difference... $ 4 P age

5 HC-D -- TRADING ASSETS AND LIABILITIES RC-D.13.a., Liability for short positions... $ HC-D.13.a.(1), Liability for short positions: Equity securities... $ HC-D.13.a.(2), Liability for short positions: Debt securities... $ HC-D.13.a.(3), Liability for short positions: All other assets... $ Difference... $ HC-D.M.2., Loans measured at fair value that are past due 90 days or more: a. Fair value... $ b. Unpaid principal balance... $ HC-D.M.3., Structured financial products by underlying collateral or reference assets (for each column, sum of Memorandum items 3.a. through 3.g. Schedule HC-D, item 5.a.): a. Trust preferred securities issued by financial institutions $ b. Trust preferred securities issued by real estate investment trusts $ c. Corporate and similar loans... $ d. 1-4 family residential MBS issued or guaranteed by U.S. government-sponsored enterprises (GSEs)... $ e. 1-4 family residential MBS not issued or guaranteed by GSEs... $ f. Diversified (mixed) pools of structured financial products... $ g. Other collateral or reference assets... $ HC-D.M.4., Pledged trading assets: a. Pledged securities... $ b. Pledged loans... $ HC-D.M.5., Asset-backed securities: a. Credit card receivables... $ b. Home equity lines... $ c. Automobile loans... $ d. Other consumer loans... $ e. Commercial and industrial loans... $ f. Other... $ HC-D.M.7., Equity securities: a. Readily determinable fair values... $ b. Other... $ HC-D.M.8., Loans pending securitization... $ HC-D.M.9.a.(1), Gross fair value of commodity contracts... $ HC-D.M.9.a.(2), Gross fair value of physical commodities held in inventory... $ HC-D.M.9.b., Other trading assets (itemize and describe amounts included in HC-D, item 9 that are greater than $1,000,000 and exceed 25% of item 9 less Memoranda items 9.a.(1) and 9.a.(2)): (1)... $ (2)... $ (3)... $ 5 P age

6 HC-D.M.10., Other trading liabilities (itemize and describe amounts included in HC-D, item 13 that are greater than $1,000,000 and exceed 25% of the item): (1)... $ (2)... $ (3)... $ HC-E -- DEPOSIT LIABILITIES HC-E.1, Deposits held in domestic offices of commercial bank subsidiaries of the reporting holding company: a. Noninterest-bearing balances... $ b. Interest-bearing demand deposits, NOW, ATS, and other transaction accounts... $ HC-E.2, Deposits held in domestic offices of other depository institutions that are subsidiaries of the reporting holding company... $ a. Noninterest-bearing balances... $ b. Interest-bearing demand deposits, NOW, ATS, and other transaction accounts... $ c. Money market deposit accounts and other savings accounts... $ d. Time deposits of $250,000 or less... $ e. Time deposits of more than $250, $ HC-H -- INTEREST SENSITIVITY Earning assets generally include interest-bearing balances due from depository institutions, securities, federal funds sold and securities purchased under agreements to resell, and loans and leases, excluding nonaccruals. The amounts are to be reported at Book Value. HC-H.1, Earning assets that are repriceable within one year or that mature within one year...$ HC-H.2, Interest-bearing deposit liabilities that reprice or mature within one year...$ HC-H.3, Long-term debt that reprices within one year included in HC.16 and HC.19.a... $ HC-H.4, Variable rate preferred stock...$ HC-H.5, Long-term debt reported in HC.19.a that is scheduled to mature within one year $ For Your Reference: HC.16: Other borrowed money HC.19.a: Subordinated notes and debentures 6 P age

7 HC-I -- INSURANCE-RELATED UNDERWRITING ACTIVITIES (INCLUDING REINSURANCE) HC-I.I.1, Reinsurance recoverables... $ HC-I.I.2, Total assets... $ HC-I.I.3, Claims and claims adjustment expense reserves... $ HC-I.I.4, Unearned premiums... $ HC-I.I.5, Total equity... $ HC-I.I.6, Net income... $ HC-I.II.1, Reinsurance recoverables... $ HC-I.II.2, Separate account assets... $ HC-I.II.3, Total assets... $ HC-I.II.4, Policyholder benefits and contractholder funds... $ HC-I.II.5, Separate account liabilities... $ HC-I.II.6, Total equity... $ HC-I.II.7, Net income... $ HC-K -- QUARTERLY AVERAGES HC-K.4.b, Other earning assets... $ HC-K.11, Total equity capital... $ HC-L -- DERIVATIVES AND OFF-BALANCE SHEET ITEMS HC-L.8, Spot foreign exchange contracts... $ HC-L.9, All other balance sheet items (exclude derivatives) (itemize and describe only amounts that exceed 25% of HC.27.a) d.... $ e.... $ f.... $ g.... $ HC-L.15, Over-the-counter derivatives: a., Net current credit exposure: b.(1), Fair value of collateral: Cash U.S. dollar: b.(2), Fair value of collateral: Cash Other currencies: b.(3), Fair value of collateral: U.S. Treasury securities: b.(4), Fair value of collateral: U.S. government agency & U.S. government-sponsored agency debt securities: A. Banks and Securities Firms... $ D. Corporations & All Other Counterparties... $ 7 P age

8 b.(5), Fair value of collateral: Corporate bonds: A. Banks and Securities Firms... $ D. Corporations & All Other Counterparties... $ b.(6), Fair value of collateral: Equity securities: A. Banks and Securities Firms... $ D. Corporations & All Other Counterparties... $ b.(7), Fair value of collateral: All other collateral: HC-M -- MEMORANDA HC-M.2, Debt maturing in 1 year or less (included in HC.16 & 19.a) that is issued to unrelated third parties by bank subs... $ HC-M.3, Debt maturing in more than one year (included in HC.16 & 19.a) that is issued to unrelated 3rd parties by bank subs..... $ For Your Reference: HC.16: Other borrowed money HC.19.a: Subordinated notes and debentures HC-M.4, Other assets acquired in satisfaction of debts previously contracted...$ HC-M.5, Securities purchased under agreements to resell offset against securities sold under agreements to repurchase on Schedule HC... $ HC-M.14, Other borrowed money: a. Commercial paper... $ c. Other borrowed money with a remaining maturity of more than one year... $ HC-M.20, Balances of broker-dealer subsidiaries engaged in underwriting or dealing securities pursuant to Section 4(k)(4)(E) of the Bank Holding Company Act as amended by the Gramm-Leach-Bliley Act: a. Net assets... $ b. Balances due from related institutions: (1) Due from the holding company (parent company only), gross... $ (2) Due from subsidiary banks of the holding company, gross... $ (3) Due from nonbank subsidiaries of the holding company, gross... $ c. Balances due to related institutions: (1) Due to the holding company (parent company only), gross... $ (2) Due to subsidiary banks of the holding company, gross... $ (3) Due to nonbank subsidiaries of the holding company, gross... $ 8 P age

9 d. Intercompany liabilities reported in items 20.c.(1), 20.c.(2), and 20.c.(3) above that qualify as liabilities subordinated to claims of general creditors... $ $ HC-M.21, Net assets of subsidiaries engaged in insurance or reinsurance underwriting pursuant to Section 4(k)(4)(B) of the Bank Holding Company Act as amended by the Gramm-Leach-Bliley Act (12 U.S.C. 1843(k)(4)(B)... $ HC-M.24., Issuances associated with the U.S. Department of Treasury Capital Purchase Program: a. Senior perpetual preferred stock or similar items... $ b. Warrants to purchase common stock or similar items... $ HC-N -- PAST DUE AND NONACCRUAL LOANS, LEASES & OTHER ASSETS RC-N.2.A, Loans to dep. inst. and acceptances of other banks: Past due days... $ HC-N.2.a.A, Loans to depository institutions: U.S. banks: 30 to 89 days past due... $ HC-N.2.b.A, Loans to depository institutions: Foreign banks days past due... $ $ RC-N.2.B, Loans to dep. inst. and acceptances of other banks: Past due 90 days... $ HC-N.2.a.B, Loans to depository institutions: U.S. banks: 90+ days past due... $ HC-N.2.b.B, Loans to depository institutions: Foreign banks: 90+ days past due... $ $ RC-N.2.C, Loans to dep. inst. and acceptances of other banks: Nonaccrual... $ HC-N.2.a.C, Loans to depository institutions: U.S. banks: Nonaccrual... $ HC-N.2.b.C, Loans to depository institutions: Foreign banks: Nonaccrual... $ $ RC-N.7.A, All other loans past due 30 to 89 days and still accruing... $ HC-N.3.A, Loans to finance agricultural production and other loans to farmers past due 30 to 89 days and still accruing... $ HC-N.6.A, Loans to foreign governments past due 30 to 89 days and still accruing... $ HC-N.7.A, All other loans past due 30 to 89 days and still accruing... $ $ 9 P age

10 RC-N.7.B, All other loans past due 90 days or more and still accruing... $ HC-N.3.B, Loans to finance agricultural production and other loans to farmers past due 90 days or more and still accruing... $ HC-N.6.B, Loans to foreign governments past due 90 days or more and still accruing... $ HC-N.7.B, All other loans past due 90 days or More and still accruing... $ $ RC-N.7.C, All other loans in nonaccrual status... $ HC-N.3.C, Loans to finance agricultural production and other loans to farmers in nonaccrual... $ HC-N.6.C, Loans to foreign governments and official institutions in nonaccrual... $ HC-N.7.C, All other loans in nonaccrual... $ $ HC-N.M.3.A., Loans and leases included in HC-N, items 1,2,4,5,6,7 and 8 extended to non-u.s. addressees... $ HC-N.M.3.B., Loans and leases included in HC-N, items 1,2,4,5,6,7 and 8 extended to non-u.s. addressees... $ HC-N.M.3.C., Loans and leases included in HC-N, items 1,2,4,5,6,7 and 8 extended to non-u.s. addressees... $ HC-N.M.6.A., Derivative contracts: FV of amts carried as assets: days... $ HC-N.M.6.B., Derivative contracts: FV of amts carried as assets: 90+ days... $ HC-Q ASSETS & LIABILITIES MEASURED AT FAIR VALUE ON A RECURRING BASIS HC-Q.2, Federal funds sold and securities purchased to resell: A. Total Fair Values Reported on Schedule HC... $ B. LESS: Amts Net in Determination of FV... $ C. Level 1 Fair Value Measurement... $ D. Level 2 Fair Value Measurement...$ E. Level 3 Fair Value Measurement...$ HC-Q.9, Federal funds purchased and securities sold under agreements to repurchase: A. Total Fair Values Reported on Schedule HC... $ B. LESS: Amts Net in Determination of FV... $ C. Level 1 Fair Value Measurement... $ D. Level 2 Fair Value Measurement...$ E. Level 3 Fair Value Measurement...$ HC-Q.11, Other borrowed money: A. Total Fair Values Reported on Schedule HC... $ B. LESS: Amts Net in Determination of FV... $ C. Level 1 Fair Value Measurement... $ D. Level 2 Fair Value Measurement...$ E. Level 3 Fair Value Measurement...$ 10 P age

11 HC-Q.12, Subordinated notes and debentures: A. Total Fair Values Reported on Schedule HC... $ B. LESS: Amts Net in Determination of FV... $ C. Level 1 Fair Value Measurement... $ D. Level 2 Fair Value Measurement...$ E. Level 3 Fair Value Measurement...$ HC-R -- REGULATORY CAPITAL HC-R.II.M.4., Standardized market risk-weighted assets attributable to specific risk... $ HC-S SERVICING, SECURITIZATION, AND ASSET SALE ACTIVITIES HC-S.1, Outstanding principal balance of assets sold & securitized w/ svcg retained or w/ recourse or enhancements: HC-S.2, Max amt credit exposure from recourse or other sellerprovided enhancements provide to structures reported in item 1: HC-S.3, Reporting institution s unused commitments to provide liquidity to structures reported in item 1: A. 1-4 Family Residential Loans... $ G. All Other Loans, All Leases, & All Other Assets... $ HC-S.4.a., Past-due loan amounts included in item 1: days: HC-S.4.b., Past-due loan amounts included in item 1: 90+ days: 11 P age

12 HC-S.5.a., Charge-offs on assets sold and securitized with svcg retained or w/ recourse or other enhancements: HC-S.5.b., Recoveries on assets sold and securitized with svcg retained or w/ recourse or other enhancements: HC-S.6, Total amt of ownership (or seller s) interests carried as securities or loans: HC-S.9, Max amt credit exposure from credit enhancements provided by the reporting institution: HC-S.10, Reporting institution s unused commitments to provide liquidity to other institution s securitization structures: 12 P age

Consolidated Financial Statements for Bank Holding Companies FR Y-9C

Board of Governors of the Federal Reserve System FR Y-9C OMB Number 7100-0128 Ave. hrs. per response: 33.98 Expires March 31, 2005 Consolidated Financial Statements for Bank Holding Companies FR Y-9C Report