Reporting FR Y-9C (non AA HCs) with less than $5 billion in total assets

Board of Governors of the Federal Reserve System

Instructions for Preparation of

Consolidated Financial Statements for
Holding Companies

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Reporting Form FR Y-9C
Effective September 2023

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March 2026

General Instructions

Check Box. Holding companies must select on page 1 of
the form whether any confidential treatment is requested
for any portion of the report. If the answer to the first
question is “Yes,” the Reporter must indicate whether a
letter justifying the request for confidential treatment is
included with the submission or has been provided
separately. If an institution does not fulfill both requirements, or does not check the appropriate boxes, confidential treatment will not be considered.

(26) Schedule HC-R, Part I item 51, “Eligible retained
income,” and
(27) Schedule HC-R Part II column B, “Adjustments to
Totals Reported in Column A,” for the asset categories in items 1 through 11
When negative entries do occur in one or more of these
items, they shall be recorded with a minus (2) sign rather
than in parenthesis.

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The completed version of this report generally is available to the public upon request on an individual basis
with the exception of any amounts reported in Schedule HI, memoranda item 7(g), “FDIC deposit insurance
assessments,” for report dates beginning June 30, 2009,
Schedule HC, Memorandum item 2b(1), “Name of
Engagement Partner,” item 2b(2), “E-mail Address,” and
in Schedule HC-P, item 7(a), “Representation and warranty reserves for 1-4 family residential mortgage loans
sold to U.S. government agencies and governmentsponsored agencies,” item 7(b), and “Representation and
warranty reserves for 1-4 family residential mortgage
loans sold to other parties.” The CEO contact information is for the confidential use of the Board and will not
be released to the public. However, a reporting holding
company may request confidential treatment for the
Consolidated Financial Statements for Holding Companies (FR Y-9C) if the holding company is of the opinion
that disclosure of specific 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 invathat use a physical
sion of personal privacy.
(ink) signature
A request for confidential treatment must be submitted in
writing prior to 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 information. Merely stating that
competitive harm would result or that information is
personal is not sufficient.

FR Y9C
General Instructions March 2019

March 2026

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E. Confidentiality

Note: Responses to the questions regarding confidential treatment on page 1 of the form will be considered
public information.
Information, for which confidential treatment is requested,
may subsequently be released by the Federal Reserve
System in accordance with the terms of 12 CFR 261.16,
or otherwise provided by law. The Federal Reserve may
subsequently release information for which confidential
treatment is accorded if the Board of Governors determines that the disclosure of such information is in the
public interest. If the Federal Reserve deems it necessary
to release confidential data, the reporting institution will
be notified before it is released.
signed physically in ink
or electronically

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On the Consolidated Report of Income (Schedule HI),
negative entries may appear as appropriate. Income items
with a debit balance and expense items with a credit
balance must be reported with a minus (2) sign.

F. Verification and Signatures

Verification. All addition and subtraction should be
double-checked before reports are submitted. Totals and
subtotals in supporting materials should be cross-checked
to corresponding items elsewhere in the reports. Before a
report is submitted, all amounts should be compared with
the corresponding amounts in the previous report. If there
or electronic
are any unusual changes from the previous report, a brief
explanation of the changes should be provided to the
appropriate Reserve Bank.
Signatures. A physical copy of the Consolidated Financial Statements for Holding Companies must be manually signed by the Chief Financial Officer of the holding
company (or by the individual performing this equivalent
function). By signing the cover page of this report, the
authorized officer acknowledges that any knowing and
willful misrepresentation or omission of a material fact
may subject the officer to legal sanctions provided by 18
USC 1001 and 1007.
Holding companies must maintain in their files a physical
copy of the manually signed FR Y-9C submission for a
period of three years following submission. A signature is
not submitted as part of the electronic submission.
GEN-7

Insert A

Insert A
Electronic signatures may be used instead of physical (ink) signatures, provided the holding
company's electronic signature process satisfies the following principles:
• Form of signature: May be the typed name of the signer; an electronic version of the signer’s
physical signature; or application of an electronic signature. The electronic signature can be
applied through various means, including checking a box or entering a Personal Identification
Number (PIN).
• Intent to sign: The Chief Financial Officer or appropriate personnel must intend to sign the FR Y-9C
as the attestation that it is prepared in accordance with the instructions and is true and correct, as
stated on the signature page of the FR Y-9C. This intent and capacity must be included as part of the
electronic signature process by using an electronic version of the relevant attestation text on the FR
Y-9C signature page.

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• Association of signature: The electronic signature process must associate the signature with a full
version of the holding company’s FR Y-9C. This association can be made by using a process that
appends the signature data to the record signed, or which establishes a database-type link between
the signature data and the record signed. The holding company must include the date of signing as
part of the signature process to validate that the electronic signature occurred prior to FR Y-9C
submission.

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• Identification and authentication of signer: The holding company must use a reliable information
technology system identification and authentication method or process that associates access to and
execution of the electronic signature transaction with the identity of the signer, such as requiring
the signer to log into the holding company’s systems to verify identity.

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• Integrity of the signed record: A holding company must have sufficient data security and data integrity
practices to ensure that the FR Y-9C with electronic signature is safely stored, readily
retrievable, and cannot be lost or altered. The FR Y-9C with an electronic signature must be
retained for three years after the report date, unless state law or the Board requires a longer retention
period. The electronic signatures would not be submitted as part of the electronic submission to
Reporting Central along with the FR Y-9C data, but the electronically signed FR Y-9C would need to
be available to Board examiners upon request.
A holding company that uses electronic signatures for its FR Y-9C would not be required to print or
maintain a paper version of the submitted FR Y-9C, as the electronic version of the FR Y-9C and
signatures would be stored in electronic form.

March 2026

Schedule HC-B

Include, among others, debt securities (but not mortgagebacked securities) of the following U.S. governmentsponsored agencies:
(1) Federal Agricultural Mortgage Corporation
(Farmer Mac)
(2) Federal Farm Credit Banks
(3) Federal Home Loan Banks (FHLBs)
(4) Federal Home Loan Mortgage Corporation
(FHLMC or Freddie Mac)
(5) Federal Land Banks (FLBs)
(6) Federal National Mortgage Association (FNMA or
Fannie Mae)
(7) Financing Corporation (FICO)
(8) Resolution Funding Corporation (REFCORP)
(9) Student Loan Marketing Association (SLMA or
Sallie Mae)
(10) Tennessee Valley Authority (TVA)
(11) U.S. Postal Service

(b)(2)

Exclude from U.S. Government agency and sponsored
agency obligations:
(1) Loans to the Export-Import Bank and to federallysponsored lending agencies (report in “Other loans,”
Schedule HC-C, item 9). Refer to the Glossary
entry for “federally-sponsored lending agency” for
the definition of this term.
(2) All holdings of U.S. Government-issued or
-guaranteed mortgage pass-through securities
(report in Schedule HC-B, item 4.a.(1), 4.a.(2), or
4.c.(1)(a), below, as appropriate).
(3) Collateralized mortgage obligations (CMOs), real
estate mortgage investments conduits (REMICs),
CMO and REMIC residuals, and stripped mortgagebacked securities (such as interest-only strips (IOs),
principal-only strips (POs), and similar instruments) issued by U.S. Government agencies and
corporations (report in Schedule HC-B, item 4.b.(1)
or 4.c.(2)(a), below, as appropriate).
(4) Participations in pools of Federal Housing Administration (FHA) Title I loans, which generally consist of junior lien home improvement loans (report
as loans in Schedule HC-C, generally in item
FR Y-9C
Schedule HC-B

March 2020

March 2026

1.c.(2)(b), Loans “secured by junior liens” on 1-to-4
family residential properties).
(5) Debt securities issued by SLM Corporation, the
private-sector corporation that is the successor to
the Student Loan Marketing Association (report in
Schedule HC-B, item 6(a), “Other domestic debt
securities,” below), and securitized student loans
issued by SLM Corporation (or its affiliates) (report
in Schedule HC-B, item 5(a), “Asset-backed securities,” below).
Line Item 3 Securities issued by states and
political subdivisions in the U.S.
Report amortized cost and fair value of all securities
issued by states and political subdivisions in the United
States not held in trading accounts.
States and political subdivisions in the U.S., for purposes
of this report, include:
(1) the fifty states of the United States and the District of
Columbia and their counties, municipalities, school
districts, irrigation districts, and drainage and sewer
districts; and
(2) the governments of Puerto Rico and of the U.S.
territories and possessions and their political
subdivisions.
Securities issued by states and political subdivisions
include:
(1) General obligations, which are securities whose principal and interest will be paid from the general tax
receipts of the state or political subdivision.
(2) Revenue obligations, are securities whose debt service is paid solely from the revenues of the projects
financed by the securities rather than from general
tax funds.
(3) Industrial development and similar obligations.
Treatment of industrial development bonds (IDBs).
IDBs, sometimes referred to as “industrial revenue
bonds,” are typically issued by local industrial development authorities to benefit private commercial and industrial development. For purposes of this report, all IDBs
should reported as securities in this item or as loans in
Schedule HC-C, (item 9) consistent with the asset category in which the holding company reports its IDBs on
its balance sheet for other financial reporting purposes.
HC-B-3

Exclude from the amounts reported in this item the structured
financial products that are reported in Schedule HC-B, item 5(b).
For example, securitizations that involve more than one trust to
structure principal and interest cash flows to investors or that are
collateralized by debt instruments, such as FHLMC K-deals and Qdeals and similar securitizations, should be reported in Schedule
HC-B, item 5(b).
Corporation (FDIC) and the National Credit Union
of commercial mortgage pass-through securities. In genAdministration (NCUA). U.S. Government-sponsored
eral, a commercial mortgage pass-through security repreagencies include, but are not limited to, such agencies as
sents an undivided interest in a pool of loans secured by
the Federal Home Loan Mortgage Corporation (FHLMC)
properties other than 1-4 family residential properties
and the Federal National Mortgage Association (FNMA).
that provides the holder with a pro rata share of all
principal and interest payments on the mortgages in the
Line Item 4(c)(2)(b) All other commercial MBS.
pool.
Report in the appropriate columns the amortized cost and
Line Item 4(c)(1)(a) Issued or guaranteed by
fair value of all CMOs, REMICs, CMO and REMIC
FNMA, FHLMC, or GNMA.
residuals, stripped mortgage-backed securities, and commercial paper backed by loans secured by properties
Report in the appropriate columns the amortized cost and
other than 1-4 family residential properties that have
fair value of all holdings of commercial mortgage passbeen issued or guaranteed by non-U.S. Government
through securities issued by the Federal National Mortissuers.
gage Association (FNMA) or the Federal Home Loan
Mortgage Corporation (FHLMC) or guaranteed by the
Line Item 5 Asset-backed securities and
Government National Mortgage Association (GNMA).
structured financial products:
Also include commercial mortgage pass-through securities guaranteed by the Small Business Administration.
Line Item 5(a) Asset-backed securities.

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Schedule HC-B

Line Item 4(c)(1)(b) Other pass-through securities.

Report in the appropriate columns the amortized cost and
fair value of all holdings of commercial mortgage passthrough securities issued or guaranteed by non-U.S.
Government issuers.

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Line Item 4(c)(2) Other commercial
mortgage-backed securities.

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Report in the appropriate columns of the appropriate
subitems the amortized cost and fair value of all CMOs,
REMICs, CMO and REMIC residuals, stripped mortgagebacked securities, and commercial paper backed by loans
secured by properties other than 1-4 family residential
properties. Exclude commercial mortgage pass-through
securities (report in Schedule HC-B, item 4(c)(1), above).
Line Item 4(c)(2)(a) Issued or guaranteed by U.S.
Government agencies or sponsored agencies.
Report in the appropriate columns the amortized cost and
fair value of all CMOs, REMICs, CMO and REMIC
residuals, stripped mortgage-backed securities, and commercial paper backed by loans, or securities secured by
properties other than 1-4 family residential properties
that have been issued by U.S. Government agencies or
U.S. Government-sponsored agencies.
U.S. Government agencies include, but are not limited to,
such agencies as the Government National Mortgage
Association (GNMA), the Federal Deposit Insurance
FR Y-9C
Schedule HC-B

March 2022

March 2026

Report in the appropriate columns the amortized cost and
fair value of all asset-backed securities (other than
mortgage-backed securities), including asset-backed commercial paper, not held for trading. Include asset backed
securities issued by non-U.S. issuers. For holding companies with foreign offices or with $1 billion or more in
total assets, this item must equal Schedule HC-B, sum of
Memorandum items 5(a) through 5(f).
Line Item 5(b) Structured financial products.
Report in the appropriate columns the amortized cost and
fair value of all structured financial products not held for
trading. Include cash, synthetic, and hybrid instruments,
including those issued by non-U.S. issuers. For holding
companies with $10 billion or more in total assets, this
item must equal Schedule HC-B, sum of Memorandum
items 6(a) through 6(g). Structured financial products
generally convert a pool of assets (such as whole loans,
securitized assets, and bonds) and other exposures (such
as derivatives) into products that are tradable capital
market debt instruments. Some of the more complex
financial product structures mix asset classes in order to
create investment products that diversify risk.
(1) A cash instrument means that the instrument represents a claim against a reference pool of assets.
(2) A synthetic instrument means that the investors do
not have a claim against a reference pool of assets;
rather, the originating bank merely transfers the
inherent credit risk of the reference pool of assets by
HC-B-7

such means as a credit default swap, a total return
swap, or another arrangement in which the counterparty agrees upon specific contractual covenants to
cover a predetermined amount of losses in the loan
pool.
(3) A hybrid instrument means that the instrument is a
mix of both cash and synthetic instruments.

(5) Securities backed by loans that are commonly
regarded as asset-backed securities rather than collateralized loan obligations in the marketplace (report in
Schedule HC-B, item 5(a), above).
Line Item 6 Other debt securities.
Report in the appropriate columns the amortized cost and
fair value of all other debt securities that are not held
for trading that cannot properly be reported in Schedule HC-B, items 1 through 5 above.
Exclude from other debt securities:

(1) All holdings of certificates of participation in pools
of residential mortgages, collateralized mortgage
obligations (CMOs), real estate mortgage investment
conduits (REMICs), CMO and REMIC residuals,
and stripped mortgage-backed securities (such as
interest-only strips (IOs), principal-only strips (POs),
and similar instruments) (report in Schedule HC-B,
item 4 above).

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One of the more common cash instrument structured
financial products is referred to as a collateralized debt
obligation (CDO). For example, include in this item
investments in CDOs for which the underlying collateral
is a pool of trust preferred securities issued by U.S.
business trusts organized by financial institutions or real
estate investment trusts. However, exclude from this item
investments in trust preferred securities issued by a single
U.S. business trust (report in Schedule HC-B, item 6(a),
“Other domestic debt securities”).

(6) Pass-through securities
issued or guaranteed by FNMA,
FHLMC, or GNMA (report in
Schedule HC-B, item 4(c)(1)(a),
above).

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Schedule HC-B

securitizations involving
more than one trust to
structure principal and
interest cash flows to
investors or that are
collateralized by debt
instruments and are

Include structured financial products that are guaranteed
by U.S. Government agencies or U.S. Governmentsponsored agencies, such as FHLMC K-Deals and
Q-Deals (report, if applicable, in Schedule HC-B, Memorandum item 6.g, “Other collateral or reference assets,”
below).

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Other products include synthetic structured financial
products (such as synthetic CDOs) that use credit derivatives and a reference pool of assets, hybrid structured
products that mix cash and synthetic instruments, collateralized bond obligations (CBOs), resecuritizations such
as CDOs squared or cubed (which are CDOs backed
primarily by the tranches of other CDOs), and other
similar structured financial products.
Exclude from structured financial products:
(1) Mortgage-backed pass-through securities (report in
Schedule HC-B, item 4, above).

(2) Collateralized mortgage obligations (CMOs), real
estate mortgage investment conduits (REMICs), CMO
and REMIC residuals, stripped mortgage-backed
securities, and mortgage-backed commercial paper
(report in Schedule HC-B, item 4, above).
(3) Asset-backed commercial paper not held for trading
(report in Schedule HC-B, item 5(a), above).
(4) Asset-backed securities that are primarily secured by
one type of asset (report in Schedule HC-B, item
5(a), above).
HC-B-8

(2) Holdings of bankers acceptances and certificates of
deposit (CDs), even if the CDs are negotiable or have
CUSIP numbers. (Report holdings of bankers acceptances as loans in Schedule HC, item 4(a) if held for
sale; item 4(b) if held for investment; and item 5, if
held for trading. Report holdings of CDs in Schedule
HC, item 1(b) if not held for trading; and item 5, if
held for trading.)
(3) All securities that meet the definition of an “equity
security” in ASC Topic 321, Investments-Equity
Securities (formerly FASB Statement No. 115,
Accounting for Certain Investments in Debt and
Equity Securities), for example, common and perpetual preferred stock. (See, for example, the instructions to Schedule HC, item 2(c), Schedule HC-B,
item 7, and Schedule HC-F, item 4.)

Line Item 6(a) Other domestic debt securities.
Include in this item:
(1) Bonds, notes, debenture, equipment trust certificates,
and commercial paper issued by U.S.-chartered corporations and other U.S. issuers and not reportable
elsewhere in Schedule HC-B.
(2) Preferred stock of U.S.-chartered corporations and
business trusts that by its terms either must be
Schedule HC-B

FR Y-9C
June 2022

March 2026

Schedule HC-B

Line Item M6(f) Diversified (mixed) pools of
structured financial products.

Line Item M6(g)
assets.

Other collateral or reference

Report in the appropriate columns the amortized cost and
fair value of structured financial products supported
predominantly by diversified (mixed) pools of structured
financial products. Include such products as CDOs
squared and cubed (also known as ‘‘pools of pools’’).

Report in the appropriate columns the amortized cost and
fair value of structured financial products supported
predominantly by other types of collateral or reference
assets not identified above.

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Line Item M7 Structured financial products guaranteed
by U.S. Government agencies or sponsored agencies
included in Schedule HC‐B, item 5(b).

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Report in the appropriate columns the amortized cost and
fair value of the maximum amount recoverable from the
U.S. Government, including its agencies and its
government-sponsored agencies, under the guarantee
applicable to the structured securities included in
Schedule HC-B, item 5(b).

FR Y-9C
Schedule HC-B

June 2018

March 2026

HC-B-15

Schedule HC-C

Report all loans that meet the definition of a “loan
secured by real estate.” See the Glossary entry for “loan
secured by real estate” for the definition of this term.
For holding companies with domestic offices only:
Report loans secured by real estate as a single total in
column A for the consolidated holding company. Report
in column B within the appropriate subitem below loans
for construction, land development, and other land loans
when they are secured by real estate, loans secured by
farmland, by 1–4 family residential properties, by multifamily properties, and by nonfarm nonresidential properties. The total of the subitems in column B should equal
the consolidated total reported in column A.

(1) Obligations (other than securities) of states and
political subdivisions in the U.S. secured by real
estate (report in item 9 below).
(2) All loans and sales contracts indirectly representing
other real estate (report in Schedule HC, item 7,
‘‘Other real estate owned’’).
(3) Loans to real estate companies, real estate investment
trusts, mortgage lenders, and foreign nongovernmental entities that specialize in mortgage
loan originations and that service mortgages for other
lending institutions when the real estate mortgages or
similar liens on real estate are not sold to the
holding company but are merely pledged as collateral
(report below in item 2, “Loans to depository institutions and acceptances of other banks,” or as all other
loans in item 9, “Loans to nondepository financial
institutions and other loans,” as appropriate).

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For holding companies with domestic and foreign
offices: Report loans secured by real estate as a single
total in column A for the consolidated holding company
and by type of real estate collateral in the appropriate
subitem below in column B.

represent an undivided interest in a pool of SBAguaranteed portions of loans. SBA ‘‘Guaranteed Loan
Pool Certificates’’ should be reported as securities in
Schedule HC-B, item 2, or, if held for trading, in
Schedule HC, item 5.)
(b)(2)
Exclude the following from loans secured by real estate:

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Line Item 1 Loans secured by real estate.

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Include all loans (other than those to states and political
subdivisions in the U.S.), regardless of purpose and
regardless of whether originated by the holding company
or purchased from others, that are secured by real estate
at origination as evidenced by mortgages, deeds of trust,
land contracts, or other instruments, whether first or
junior liens (e.g., equity loans, second mortgages) on real
estate.
Include as loans secured by real estate:

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(1) Loans secured by residential properties that are
guaranteed by the Farmers Home Administration
(FmHA) and extended, collected, and serviced by a
party other than the FmHA.
(2) Loans secured by properties and guaranteed by governmental entities in foreign countries.

(3) Participations in pools of Federal Housing Administration (FHA) Title I improvement loans that are
secured by liens (generally, junior liens) on residential properties.
(4) Loans secured by real estate that are guaranteed by
the Small Business Administration (SBA). Include
SBA ‘‘Guaranteed Interest Certificates,’’ which represent a beneficial interest in the entire SBAguaranteed portion of an individual loan, provided
the loan is a loan secured by real estate. (Exclude
SBA ‘‘Guaranteed Loan Pool Certificates,’’ which
HC-C-4

(4) Notes issued and insured by the Farmers Home
Administration and instruments (certificates of
beneficial ownership and insured note insurance
contracts) representing an interest in Farmers
Home Administration-insured notes (report in Schedule HC-B, item 2, ‘‘U.S. government agency obligations’’).
(5) Bonds issued by the Federal National Mortgage
Association or by the Federal Home Loan Mortgage
Corporation that are collateralized by residential
mortgages (report in Schedule HC-B, item 2).
(6) Pooled residential mortgages for which participation
certificates have been issued or guaranteed by the
Government National Mortgage Association, the
Federal National Mortgage Association, or the Federal Home Loan Mortgage Corporation (report in
Schedule HC-B, item 4(a)). However, if the reporting
holding company is the seller-servicer of the residential mortgages backing such securities and, as a result
of a change in circumstances, it must rebook any of
these mortgages because one or more of the conditions for sale accounting in ASC Topic 860, Transfers and Servicing (formerly FASB Statement
Schedule HC-C

FR Y-9C
June 2014

March 2026

Schedule HC-C

operations and activities, such as medical or maintenance
services, conducted by the party, or an affiliate of the
party, who owns the property rather than from third party,
nonaffiliated, rental income associated with the property
or the proceeds from residents or patients exercising
“buy-in” options or “purchase” options on particular
units.
Line Item 2 Loans to depository institutions and
acceptances of other banks.
For holding companies with only domestic offices:
Report in column A in the appropriate subitem loans to
U.S. addressees and loans to non-U.S. addressees. Report
the total in column B.

(d) cooperative banks; and
(e) other similar depository institutions; and
(3) Banks in foreign countries, including:
(a) foreign-domiciled branches of other U.S. banks;
and
(b) foreign-domiciled branches of foreign banks.
See the Glossary entry for ‘‘Banks, U.S. and
Foreign’’ and ‘‘Depository Institutions in the
U.S.’’ for further discussion of these terms.
Include the following as loans to depository institutions
and acceptances of other banks:
(1) Loans to depository institutions for the purpose of
purchasing or carrying securities.

For holding companies with domestic and foreign
offices: Report in column B the total of loans to deposi- (1) (2) Loans to depository institutions for which the collattory institutions in the domestic offices of the reporting
eral is a mortgage instrument and not the underlying
consolidated holding companies. Report in column A, on
real property. Report loans to depository institutions
a fully consolidated basis, the breakdown between loans
where the collateral is the real estate itself, as evito U.S. addressees and loans to non-U.S. addressees.
denced by mortgages or similar liens, in item 1.
Report all loans (other than those that meet the definition (2) (3) Purchases of mortgages and other loans under agreeof a ‘‘loan secured by real estate’’), including overdrafts
ments to resell that do not involve the lending of
to banks, other depository institutions, and other associaimmediately available funds or that mature in more
tions, companies, and financial intermediaries whose
than one business day, if acquired from depository
primary business is to accept deposits and to extend
institutions.
credit for business or for personal expenditure purposes
and holdings at all bankers’ acceptances accepted by (3) (4) The acceptances of the consolidated subsidiary banks
of the reporting holding company discounted and
other banks and not held for trading.
held in their portfolios when the account party is
Depository institutions cover:
another depository institution.
(1) Commercial banks in the U.S., including:
(4) (5) Any borrowing or lending of immediately available
(a) U.S. branches and agencies of foreign banks, U.S.
funds that matures in more than one business day,
branches and agencies of foreign official banking
other than security repurchase and resale agreements.
institutions, and investment companies that are
Such transactions are sometimes referred to as ‘‘term
chartered under Article XII of the New York
federal funds.’’
State banking law and are majority-owned by one
Exclude the following from loans to depository
more foreign banks; and
institutions:
(b) all other commercial banks in the U.S., i.e., U.S.
(1) All transactions reported in Schedule HC, item 3,
branches of U.S. banks;
‘‘Federal funds sold and securities purchased under
(2) Depository institutions in the U.S., other than comagreements to resell.’’
mercial banks, including:
(2) Loans secured by real estate, even if extended to
(a) credit unions;
depository institutions (report in item 1).
(b) mutual or stock savings banks;
(3) Loans to holding companies of depository institu(c) savings or building and loan associations;
tions not owned or controlled by the reporting
FR Y-9C
Schedule HC-C

December 2024

March 2026

HC-C-9

Schedule HC-C
, including margin
loans,

(2) Loans to depository institutions for which the collateral is a mortgage instrument and not the underlying
real property. Report loans to depository institutions
where the collateral is the real estate itself, as evidenced by mortgages or similar liens, in item 1.

for the purpose of purchasing or carrying securities
(as described in Federal Reserve Regulation U)
and loans to ‘‘plan lenders’’ (as defined in Federal
Reserve Regulation G) (report in Schedule HC-C,
item 9(b)(1)).

(3) Purchases of mortgages and other loans under agreements to resell that do not involve the lending of
immediately available funds or that mature in more
than one business day, if acquired from depository
institutions.

(9) Loans to federally sponsored lending agencies
(report in Schedule HC-C, item 9(a)). (Refer to the
Glossary entry for ‘‘federally sponsored lending
agency’’ for the definition of this term.)

(11) Loans to foreign governments and official institutions, including foreign central banks (report in
Schedule HC-C, item 7). See the Glossary entry for
‘‘foreign governments and official institutions’’ for
the definition of this term.

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(5) Any borrowing or lending of immediately available
funds that matures in more than one business day,
other than security repurchase and resale agreements.
Such transactions are sometimes referred to as ‘‘term
federal funds.’’

(10) Dollar exchange acceptances created by foreign
governments and official institutions (report in
Schedule HC-C, item 7).

T

(4) The acceptances of the consolidated subsidiary banks
of the reporting holding company discounted and
held in their portfolios when the account party is
another depository institution.

Exclude the following from loans to depository
institutions:

R

(1) All transactions reported in Schedule HC, item 3,
‘‘Federal funds sold and securities purchased under
agreements to resell.’’
(2) Loans secured by real estate, even if extended to
depository institutions (report in item 1).

D

(3) Loans to holding companies of depository institutions not owned or controlled by the reporting
holding company (report in Schedule HC-C,
item 9(a)).
(4) Loans to real estate investment trusts and to mortgage companies that specialize in mortgage loan
originations and warehousing or in mortgage loan
servicing (report in Schedule HC-C, item 9(a)).

(5) Loans to finance companies and insurance compaitem 9(a) or nies (report in Schedule HC-C, item 9(a)).
(6) Loans to brokers and dealers in securities, investment companies, and mutual funds (report in Sched, as appropriate.
ule HC-C, item 9(b)(1)).
(7) Loans to Small Business Investment Companies
(report in Schedule HC-C, item 9(a)).
(8) Loans to lenders other than brokers, dealers, and
banks whose principal business is to extend credit
HC-C-10

(12) Acceptances accepted by the reporting holding
company, discounted, and held in its portfolio, when the account party is not another depository institution. Report such acceptances in other
items of Schedule HC-C, according to the account
party.

Line Item 2(a) To U.S. banks and other U.S.
depository institutions.
Report in this item for the fully consolidated holding
company all loans and acceptances and all other instruments evidencing loans (except those secured by real
estate) to depository institutions chartered and headquartered in the U.S. (including U.S.-chartered banks owned
by foreigners), but excluding U.S. branches and agencies
of foreign banks. Include in this item loans to both the
U.S. and foreign branches of U.S. banks. U.S. depository
institutions cover the following:
(1) U.S. commercial banks and their branches, wherever
located; and
(2) other depository institutions in the U.S., i.e.,
(a) credit unions;
(b) mutual or stock savings banks;
(c) savings or building and loan associations;
(d) cooperative banks; and
(e) other similar depository institutions.
Schedule HC-C

FR Y-9C
June 2014

March 2026

Schedule HC-C

pool of SBA-guaranteed portions of loans. SBA
‘‘Guaranteed Loan Pool Certificates’’ should be
reported as securities in Schedule HC-B, item 2.a,
or, if held for trading, in Schedule HC, item 5.)

(3) Loans to nondepository financial institutions such
as real estate investment trusts, mortgage companies, and insurance companies (report in Schedule
HC-C, item 9(a)).

(4) Loans to farmers for commercial and industrial
purposes (when farmers operate a business enterprise as well as a farm).

(4) Loans for the purpose of purchasing or carrying
securities (report in Schedule HC-C, item 9(b)(1)).

AF

T

(5) Loans for the purpose of financing agricultural
(5) Loans supported by letters of commitment, from
the margin production, whether made to farmers or to nonincluding
agricultural businesses (report in item 3).
Agency for International Development. loans
(6) Loans to nonprofit organizations, such as hospitals
(6) Loans made to finance construction that do not
or educational institutions (report in Schedule HC-C,
meet the definition of a ‘‘loan secured by real
item 9(b)(2)), except those for which oil or mining
estate.’’
production payments serve as collateral that are to
be reported in this item.
(7) Loans to merchants or dealers on their own promissory notes secured by the pledge of their own
(7) Holdings of acceptances accepted by other banks,
installment paper.
i.e., that are not consolidated on this report by the
(8) Loans extended under credit cards and related plans
that are readily identifiable as being issued in the
name of a commercial or industrial enterprise.
(9) Dealer flooring or floor-plan loans.

D

R

(10) Loans collateralized by production payments (e.g.,
oil or mining production payments). Treat as a loan
to the original seller of the production payment
rather than to the holder of the production payment.
For example, report in this item, as a loan to an oil
company, a loan made to a nonprofit organization
collateralized by an oil production payment; do not
include in item 9 as a loan to the nonprofit
organization.
(11) Loans and participations in loans secured by conditional sales contracts made to finance the purchase
of commercial transportation equipment.
(12) Commercial and industrial loans guaranteed by
foreign governmental institutions.

(13) Overnight lending for commercial and industrial
purposes.
Exclude the following from commercial and industrial
loans:
(1) Loans that meet the definition of a ‘‘loan secured by
real estate,’’ even if for commercial and industrial
purposes (report in item 1).
(2) Loans to depository institutions (report in item 2).
FR Y-9C
Schedule HC-C

June 2014

March 2026

reporting holding company (report in item 2).

(8) Holdings of acceptances of banking subsidiaries of
the consolidated holding company when the account
party is another bank (report in item 2) or a foreign
government or official institution (report in item 7).
(9) Equipment trust certificates (report in Schedule HC-B, item 7, or HC-F item 4, as appropriate).

(10) Any commercial or industrial loans and bankers
acceptances, held in the holding company’s trading
accounts (report in Schedule HC, item 5, ‘‘Trading
assets’’).
(11) Commercial paper (report in Schedule HC-B or
Schedule HC-D, as appropriate).
Line Item 4(a) To U.S. addressees (domicile).
Report in column A, as appropriate, all commercial and
industrial loans to U.S. addressees. (For a detailed discussion of U.S. and non-U.S. addressees, see the Glossary
entry for ‘‘domicile.’’)
Line Item 4(b) To non-U.S. addressees (domicile).
Report in column A, as appropriate, all commercial and
industrial loans to non-U.S. addressees. (For a detailed
discussion of U.S. and non-U.S. addressees, see the
Glossary entry for ‘‘domicile.’’)
Line Item 4(c) To U.S. addressees and non-U.S.
addresses (domicile)
Holding companies with less than $5 billion should
report in column A, as appropriate, all commercial and
HC-C-13

Schedule HC-C

Line Item 5 Not applicable.
Line Item 6 Loans to individuals for household,
family, and other personal expenditures (i.e.,
consumer loans) (includes purchased paper).
For holding companies with foreign offices, report the
amount outstanding of loans to individuals for household, family, and personal expenditures in domestic
offices in column B. Report in column A, on a fully
consolidated basis, the breakdown between credit cards,
other revolving credit plans, and other consumer loans.

Do not net credit balances resulting from overpayment
of account balances on credit cards. Report credit balances
in Schedule HC-E, items 1(a) or 2(a), as appropriate.

AF

For holding companies with domestic offices only, report
in column A in the appropriate subitem below credit
cards, other revolving credit plans, and other consumer
loans. Report the total in column B.

If the reporting holding company has securitized credit
cards and has retained a seller’s interest that is not in the
form of a security, the carrying value of the seller’s
interest should be reported as credit card loans in this
item. For purposes of these reports, the term ‘‘seller’s
interest’’ means the reporting holding company’s ownership interest in loans that have been securitized, except an
interest that is a form of recourse or other seller-provided
credit enhancement. Seller’s interests differ from the
securities issued to investors by the securitization structure. The principal amount of a seller’s interest is generally equal to the total principal amount of the pool of
assets included in the securitization structure less the
principal amount of those assets attributable to investors,
i.e., in the form of securities issued to investors.

T

industrial loans to U.S. and non-U.S. addressees. (For a
detailed discussion of U.S. and non-U.S. addressees, see
the Glossary entry for ‘‘domicile.’’)

R

Report in the appropriate subitem all credit cards, other
revolving credit plans, and other loans to individuals for
household, family, and personal expenditures. Include
all loans to individuals for household, family, and other
personal expenditures that does not meet the definition of
a ‘‘loan secured by real estate,’’ whether direct loans or
purchased paper. Exclude loans to individuals for the
purpose of purchasing or carrying securities (report in
Schedule HC-C, item 9(b)(1)).

D

Deposits accumulated by borrowers for the payment of
personal loans (i.e., hypothecated deposits) should be
netted against the related loans.

, including margin
loans,
Report all extensions of credit to individuals for household, family, and other personal expenditures arising
from credit cards. Report the total amount outstanding of
all funds advanced under these credit cards regardless
of whether there is a period before interest charges are
made. Report the total amount outstanding of all funds
advanced under these credit card plans, regardless of
whether there is a period before interest charges are
made. Report only amounts carried on the books of the
reporting holding company as loans that are outstanding
on the report date, even if the plan is shared with other
organizations and even if accounting and billing are done
by a correspondent bank or the accounting center of a
plan administered by others.

Line Item 6(a) Credit cards.

HC-C-14

Exclude from credit cards:
(1) Credit extended under credit plans to business enterprises (report in Schedule HC-C, item 4, ‘‘Commercial and industrial loans’’).
(2) All credit extended to individuals through credit
cards that meet the definition of a ‘‘loan secured by
real estate’’ (report in Schedule HC-C, item 1).
(3) All credit extended to individuals for household,
family, and other personal expenditures under prearranged overdraft plans (report in Schedule HC-C,
item 6(b)).
If the holding company acts only as agent or correspondent for the other banks or nonbank corporations and
carries no credit card or related plan assets on its books,
enter a ‘‘zero.’’ Holding companies that do not participate
in any such plan should also enter a zero.
Line Item 6(b) Other revolving credit plans.
Report all extensions of credit to individuals for household, family, and other personal expenditures arising
from prearranged overdraft plans and other revolving
credit plans not accessed by credit cards. Report the total
amount outstanding of all funds advanced under these
revolving credit plans, regardless of whether there is a
period before interest charges are made.

Do not net balances resulting from overpayment of
account balances on revolving credit plans. Report credit
Schedule HC-C

FR Y-9C
December 2019

March 2026

Schedule HC-C

(8) Consumer automobile lease financing receivables
(report in Schedule HC-C, item 10(a)).

Exclude from other revolving credit plans:

All loans to individuals for household, family, and other
personal expenditures (i.e., consumer loans) originated or
purchased before April 1, 2011, that are collateralized by
automobiles, regardless of the purpose of the loan, may
be classified as automobile loans for purposes of this
schedule and other schedules in which information on
automobile loans is to be reported. For consumer loans
originated or purchased on or after April 1, 2011, banks
should exclude from automobile loans any personal cash
loans secured by automobiles already paid for and consumer loans where the purchase of an automobile is not
the primary purpose of the loan (report in Schedule
HC-C, item 6(d)).

(1) All ordinary (unplanned) overdrafts on transaction
accounts not associated with check credit or revolving credit operations (report in other items of Schedule HC-C as appropriate).
(2) Credit extended to individuals for household, family,
and other personal expenditures arising from credit
cards (report in Schedule HC-C, item 6(a)).
Line Item 6(c) Automobile loans.

Line Item 6(d) Other consumer loans.

AF

Report all consumer loans extended for the purpose of
purchasing new and used passenger cars and other vehicles such as minivans, vans, sport-utility vehicles, pickup
trucks, and similar light trucks for personal use. Include
both direct and indirect consumer automobile loans as
well as retail installment sales paper purchased by the
bank from automobile dealers.

T

balances in Schedule HC-E, items 1(a) and 2(a) as
appropriate.

Exclude from automobile loans:

R

(1) Loans that meet the definition of a ‘‘loan secured by
real estate,’’ even if extended for the purpose of
purchasing an automobile.

(2) Consumer loans for purchases of, or otherwise
secured by, motorcycles, recreational vehicles, golf
carts, boats, and airplanes (report in Schedule HC-C,
item 6.d).

Report all other loans to individuals for household,
family, and other personal expenditures (other than those
that meet the definition of a ‘‘loan secured by real estate’’
and other than those for purchasing or carrying securities). Include loans for such purposes as:
(1) purchases of household appliances, furniture, trailers,
and boats;
(2) repairs or improvements to the borrower’s residence
(that do not meet the definition of a ‘‘loan secured by
real estate’’);
(3) educational expenses, including student loans;
(4) medical expenses;

(4) Vehicle flooring or floor-plan loans (report in Schedule HC-C, item 4).

(6) vacations;

(5) Loans to finance purchases of passenger cars and
other vehicles for commercial, industrial, state or
local government, or other nonpersonal nonagricultural use (report in Schedule HC-C, item 4, item 8, or
item 9, as appropriate).

(8) purchases of real estate or mobile homes to be used
as a residence by the borrower’s family (that do not
meet the definition of a ‘‘loan secured by real
estate’’); and

D

(3) Personal cash loans secured by automobiles already
paid for (report in Schedule HC-C, item 6(d)).

(6) Loans to finance vehicle fleet sales (report in Schedule HC-C, item 4).
(7) Loans to farmers for purchases of passenger cars and
other vehicles used in association with the maintenance or operations of the farm, and loans for
purchases of farm equipment (report in Schedule
HC-C, item 3).
FR Y-9C
Schedule HC-C

June 2014

(5) personal taxes;
(7) consolidation of personal (nonbusiness) debts;

(9) other personal expenditures.
Other consumer loans may take the form of:
(1) Installment loans, demand loans, single payment
time loans, and hire purchase contracts (for purposes
other than retail sales of passenger cars and other
vehicles such as minivans, vans, sport-utility vehicles, pickup trucks, and similar light trucks for
HC-C-15

Schedule HC-C

(7) Loans to farmers, regardless of purpose, to the extent
that can be readily identified as such loans (report in
Schedule HC-C, item 3).

personal use), and should be reported as loans to
individuals for household, family, and other personal
expenditures regardless of size or maturity and
regardless of whether the loans are made by the
consumer loan department or by any other department of the holding company.

(b) Prearranged overdraft plans (report in Schedule
HC-C, item 6(b)); and
(c) Retail sales of passenger cars and other vehicles
such as minivans, vans, sport-utility vehicles,
pickup trucks, and similar light trucks for personal use (report in Schedule HC-C, item 6(c)).

AF

(1) All direct and purchased loans, regardless of purpose,
that meet the definition of a ‘‘loan secured by real
estate’’ as evidenced by mortgages, deeds of trust,
land contracts, or other instruments, whether first or
junior liens (e.g., equity loans, second mortgages), on
real estate (report in Schedule HC-C, item 1).

(a) Credit cards (report in Schedule HC-C, item
6(a));

T

(2) Retail installment sales paper purchased by the holding company from merchants or dealers (other than
dealers of passenger cars and other vehicles such as
minivans, vans, sport-utility vehicles, pickup trucks,
and similar light trucks), finance companies, and
9(b)(2) or 9(b)(3), as
others.
appropriate.
Exclude from other consumer loans:

(8) All credit extended to individuals for household,
family, and other personal expenditures arising from:

R

(2) Loans to individuals that do not meet the definition of
a ‘‘loan secured by real estate’’ for the purpose of
investing in real estate when the real estate is not to
be used as a residence or vacation home by the
borrower or by members of the borrower’s family
(report as all other loans in Schedule HC-C, item
9(b)).
, including margin loans

Line Item 7 Loans to foreign governments and
official institutions.
Report (in columns A and B when appropriate) all loans
(other than those secured by real estate), including
planned and unplanned overdrafts, to governments in
foreign countries, to their official institutions, and to
international and regional institutions. (See the Glossary
entry for ‘‘foreign governments and official institutions’’
for the definition of this term.)

(4) Loans to individuals for the purpose of purchasing
or carrying securities (report in Schedule HC-C, item
9(b)).
9(b)(1) or 9(b)(3), as
appropriate
(5) Loans to individuals for investment (as distinct from

Include loans to foreign governments, official institutions,
and international and regional institutions (other than
those that meet the definition of a ‘‘loan secured by real
estate’’), including planned and unplanned overdrafts.

D

(3) Loans to individuals for commercial, industrial,
and professional purposes and for ‘‘floor plan’’ or
other wholesale financing (report in Schedule HC-C,
item 4).

Include bankers acceptances accepted by the subsidiary
banks of the reporting holding company and held in their
portfolio when the account party is a foreign government
or official institution, including such acceptances for the
purpose of financing dollar exchange. Exclude acceptances that are held in trading accounts.

commercial, industrial, or professional) purposes
other than those for purchasing or carrying securities
(report as all other loans in Schedule HC-C, item
9(b)).
(6) Loans to merchants, automobile dealers, and finance
companies on their own promissory notes, secured
by the pledge of installment paper or similar instruments (report in Schedule HC-C, item 4, or as loans
to nondepository financial institutions in Schedule
HC-C, item 9(a), as appropriate).
HC-C-16

Exclude the following from loans to foreign governments
and official institutions:
(1) Loans to nationalized banks and other banking institutions owned by foreign governments and not
functioning as central banks, banks of issue, or
development banks (report in item 2 above).
(2) Loans to U.S. branches and agencies of foreign
official banking institutions (report as a loan to a
commercial bank in the U.S. in item 2).
Schedule HC-C

9(b)(2) or 9(b)(3), as
appropriate.

FR Y-9C
June 2014

March 2026

(2) All purpose and non-purpose securities-based margin loans,
regardless of borrower type, that are predominately secured (greater
than 50% of underlying collateral) by securities with readily
determinable fair values. A securities-based margin loan is a loan
provided to an investor that is secured by the borrower’s investment
portfolio, which generally consists of equity and debt securities with
readily determinable fair values. Securities-based margin loans are
further distinguished by routine monitoring and margining practices,
which generally involves ongoing assessment and adjustment of the
loan’s credit availability. Margining is a risk management practice
where the lender routinely reviews the value of the underlying
investment companies that hold stock of operating
(3) Loansto to
foreign-government-owned
corsecurities collateral
ensure
it remains sufficient to nonbank
secure the
loan
companies for management or development purporations
and
enterprises
(report
in
item
4
or
9,
as
based on agreed upon terms. If the market value of the underlying
poses.
appropriate).
securities falls below a certain threshold, the lender may initiate a
“margin call”.
(9) Loans to Small Business Investment Companies.
Line Item 8 Not applicable.
Other loans include (1) loans for purchasing or carrying
securities and (2) all other loans, as described below.
Line Item 9 Loans to nondepository financial

Schedule HC-C

Loans for purchasing or carrying securities include:

Report in columns A and B, as appropriate, loans to
nondepository financial institutions, loans for purchasing
or carrying securities, and all other loans that cannot
properly be reported in one of the preceding items in this
schedule.
including margin loans,

(1) All loans to brokers and dealers in securities (other
than those that meet the definition of a ‘‘loan secured
by real estate’’ and those to depository institutions).

Loans to nondepository financial institutions include:

(1)
(2) All loans, whether secured (other than those that

meet the definition of a ‘‘loan secured by real estate’’)
or unsecured, to any other borrower for the purpose
of purchasing or carrying securities, such as:

AF

(1) Loans (other than those that meet the definition of a
‘‘loan secured by real estate’’) to real estate investment trusts and to mortgage companies that specialize in mortgage loan originations and warehousing or
in mortgage loan servicing. (Exclude outright purchases of mortgages or similar instruments by the
holding company from such companies, which unless held for trading - are to be reported in
Schedule HC-C, item 1.)

T

institutions and other loans.

R

(2) Loans to other unrelated holding companies.
(3) Loans to insurance companies.

(4) Loans to finance companies, mortgage finance companies, factors and other financial intermediaries,
short-term business credit institutions that extend
credit to finance inventories or carry accounts receivable, and institutions whose functions are predominantly to finance personal expenditures (exclude
loans to financial corporations whose sole function is
to borrow money and relend it to its affiliated companies or a corporate joint venture in which an affiliated
company is a joint venturer).

D

Insert B

(5) Loans to federally-sponsored lending agencies (see
the Glossary entry for ‘‘federally-sponsored lending
agency’’ for the definition of this term).

(a) Loans made to provide funds to pay for the
purchase of securities at settlement date.

(b) Loans made to provide funds to repay indebtedness incurred in purchasing securities.
(c) Loans that represent the renewal of loans to
purchase or carry securities.

(d) Loans to investment companies and mutual funds,
but excluding loans to Small Business Investment Companies.
(e) Loans to ‘‘plan lenders’’ as defined in Section
(d)
221.4(a) of Federal Reserve Regulation U.
(e)
(f) Loans to Employee Stock Ownership Plans

(ESOPs).
For purposes of this report, the purpose of a loan
collateralized by ‘‘stock’’ is determined as follows:
(a) For loans that are collateralized in whole or in
part by ‘‘margin stock,’’ as defined by Federal
Reserve Regulation U, the purpose of the loan is
determined by the latest Statement of Purpose
(Form FR U-1) on file.

(7) Loans and advances made to a bank subsidiary’s own
trust department.

(b) For loans that are collateralized by ‘‘stock’’ other
than ‘‘margin stock,’’ the holding company may
determine the purpose of the loan according to
the most current information available.
Exclude from loans for purchasing or carrying securities:

(8) Loans to other domestic and foreign financial intermediaries whose functions are predominantly the
extending of credit for business purposes, such as

(1) Loans to banks in foreign countries that act as
brokers and dealers in securities (report in Schedule
HC-C, item 2).

(6) Loans to investment banks.

FR Y-9C
Schedule HC-C

, including margin loans
June 2014

March 2026

HC-C-17

Insert B
Line item 9(a) Loans to nondepository financial institutions.
Report loans to nondepository financial institutions (NDFIs) in columns A and B, as appropriate, as defined below. For holding
companies with $10 billion or more in total assets, the amounts reported in this item must equal Schedule HC-C, sum of
Memorandum items 10(a) through 10(e), columns A and B, respectively.
NDFIs encompass a wide range of financial entities that provide services similar to those of traditional banks but do not accept
deposits from the general public and are not regulated by the federal banking agencies. NDFIs include, but are not limited to,
mortgage companies, insurance companies, investment funds (such as mutual funds, money market funds, hedge funds, and
private capital funds), pension funds, broker-dealers, securitization vehicles, and other financial entities engaged in credit
intermediation, asset management, market-making, and other financial services activities.
Include the following loans in this item:

AF
T

(1) Loans to mortgage credit intermediaries. Include loans to mortgage companies that specialize in residential or commercial
mortgage loan origination or servicing activities. Include loans to special purpose entities designed to facilitate residential or
commercial mortgage-related securitizations activities, such as mortgage warehousing facilities, including loans to direct lenders,
real estate investment trusts (REITs), collateralized debt obligations (CDOs), collateralized loan obligations (CLOs), private debt
funds, asset-backed commercial paper (ABCP) conduits, or other financial intermediaries in which the underlying assets are
predominately (greater than 50% of assets or lending activities) comprised of residential or commercial mortgages. Include CLO
tranche holdings that are reported as “loans” in accordance with GAAP. Report in Schedule HC-C, Memorandum item 10(a),
“Loans to mortgage credit intermediaries,” if applicable.
Exclude outright purchases of mortgages or other loans that meet the definition of a “loan secured by real estate”, which – unless
held for trading – are to be reported in Schedule HC-C, item 1.
(2) Loans to business credit intermediaries. Include loans to special purpose entities, finance companies, direct lenders,
CDOs, CLOs, private debt funds, leasing companies, ABCP conduits, Business Development Companies (BDCs), Small Business
Investment Companies (SBICs), or other financial intermediaries in which the underlying assets are predominately (greater than
50% of assets or lending activities) comprised of loans to businesses. Include CLO tranche holdings that are reported as “loans”
in accordance with GAAP. Include loans to other non-bank business lenders, including internet-based lending platforms and other
marketplace lenders. Report in Schedule HC-C, Memorandum item 10(b), “Loans to business credit intermediaries,” if applicable.

R

(3) Loans to private equity funds. Include loans to private equity funds. Include capital call commitment and other subscriptionbased facilities to private equity and venture capital funds, or any other general partnership funds that raise capital through limited
partnership arrangements in which the underlying investment assets are predominately (greater than 50% of assets) comprised of
equity investments in private, non-listed assets or companies. Report in Schedule HC-C, Memorandum item 10(c), “Loans to
private equity funds,” if applicable.

D

(4) Loans to consumer credit intermediaries. Include loans to special purposes entities, finance companies, direct lenders,
private debt funds, leasing companies, ABCP conduits, or other financial intermediaries in which the underlying assets are
predominately (greater than 50% of assets or lending activities) comprised of loans to consumers. Include loans designed to
facilitate asset-backed securitization (ABS) activities for consumer credit products, such as auto ABS, credit card ABS, student
loan ABS, etc. Include loans to other non-bank consumer lenders, including internet-based lending platforms and other
marketplace lenders. Report in Schedule HC-C, Memorandum item 10(d), “Loans to consumer credit intermediaries,” if applicable.

March 2026

Insert B continued

(5) Other loans to nondepository financial institutions. Include other loans to nondepository financial institutions as described
below. Report in Schedule HC-C, Memorandum item 10(e), “Other loans to nondepository financial institutions,” if applicable.
Include the following loans in the amounts reported in this item:
(a) Loans to other unrelated holding companies.
(b) Loans to insurance companies.
(c) Loans to federally-sponsored lending agencies (see the Glossary entry for “federally-sponsored lending agency" for the
definition of this term).
(d) Loans to investment banks and brokers and dealers. Exclude loans that meet the definition of a “loan secured by real
estate” (Report in Schedule HC-C, item 1) and loans that meet the definition of "loans for purchasing or carrying securities,
including margin loans" (Report in Schedule HC-C, item 9(b)(1) or item 9(b)(3), as appropriate.

AF
T

(e) Loans and advances made to the bank's own trust department.
(f) Loans to publicly-listed investment funds, such as money market funds, mutual funds (both open and closed-end), index funds,
or exchange-traded funds.
(g) Loans to private capital funds, including private equity and private debt funds.
(h) Loans to hedge funds.

(i) Loans to pension funds, endowments, family offices and sovereign wealth funds.
(j) Loans to securitization vehicles.

(k) Loans to other investment firms and financial vehicles.

R

Exclude from loans to nondepository institutions, loans for the purpose of purchasing or carrying securities, including margin
loans (report in Schedule HC-C, item 9(b)(1)).
Line Item 9(b) Other loans.

D

Note: Items 9(b)(1) and 9(b)(2) are to be completed by holding companies with $5 billion or more in total
consolidated assets. Item 9(b)(3) is to be reported by holding companies with less than $5 billion in total assets.
Line Item 9(b)(1) Loans for purchasing or carrying securities, including margin loans.
Report all loans for purchasing or carrying securities, including margin loans, as described below.
Include:

March 2026

Line Item 9(b)(2) All other loans.

Schedule HC-C

Include all loans and discounts (other than loans to
nondepository financial institutions and loans for
purchasing or carrying securities) that cannot
properly be reported in one of the preceding items
in Schedule HC-C, such as:

(2) Loans to depository institutions for the purpose of
purchasing or carrying securities (report Schedule
HC-C, item 2).
(1) (3) Transactions reportable in Schedule HC, item 3,

‘‘Federal funds sold and securities purchased under
agreements to resell.’’
(2) (4) Loans that meet the definition of a ‘‘loan secured by

to’’ deposit accounts of depository institutions in Schedule HC-C, item 2.
Line Item 9(a)
institutions.

Loans to nondepository financial

Report in columns A and B, as appropriate, all loans to
nondepository financial institutions as described above.

real estate’’ (report in Schedule HC-C, item 1).
Other loans.

Note: Item 9(b)(1) and 9(b)(2) are to be completed by
holding companies with $5 billion or more in total
consolidated assets. Item 9(b)(3) is to be reported by
holding companies with less than $5 billion in total
assets.

AF

(1) Unplanned overdrafts to deposit accounts (except
overdrafts of depository institutions, which are to be
reported in Schedule HC-C, item 2; and overdrafts of
foreign governments and official institutions, which
are to be reported in Schedule HC-C, item 7.

Line Item 9(b)

T

All other loans include all loans and discounts (other than
loans to nondepository financial institutions and loans for
purchasing or carrying securities) that cannot properly be
reported in one of the preceding items in Schedule HC-C,
such as:

R

(2) Loans (other than those that meet the definition of a
‘‘loan secured by real estate’’) to nonprofit organizations (e.g., churches, hospitals, educational and charitable institutions, clubs, and similar associations)
except those collateralized by production payments
where the proceeds ultimately go to a commercial or
industrial organization (which are to be reported in
Schedule HC-C, item 4).

D

(3) Loans to individuals for investment purposes (as
distinct from commercial, industrial, or professional
purposes), other than those that meet the definition of
a ‘‘loan secured by real estate.’’
(4) Obligations (other than securities and leases) of
states and political subdivisions in the U.S.

Exclude from all other loans extensions of credit initially
made in the form of planned or ‘‘advance agreement’’
overdrafts other than those made to borrowers of the
types whose obligations are specifically reportable in this
item (report such planned overdrafts in other items of
Schedule HC-C, as appropriate). For example, report
advances to banks in foreign countries in the form of
‘‘advance agreement’’ overdrafts as loans to depository
institutions in Schedule HC-C, item 2, and overdrafts
under consumer check-credit plans as ‘‘Other revolving
credit plans’’ to individuals in Schedule HC-C, item 6(b).
Report both planned and unplanned overdrafts on ‘‘due
HC-C-18

Line Item 9(b)(1) Loans for purchasing or
carrying securities.
Report in columns A and B, as appropriate, all loans for
purchasing or carrying securities as described above.
Line Item 9(b)(2)

All other loans.

Report in columns A and B, as appropriate, all other
loans as described above.
, including margin loans,
Line Item 9(b)(3) Loans for purchasing or
carrying securities and all other loans.
Holding companies with less than $5 billion should
report in columns A an B, as appropriate. Loans for
purchasing or carrying securities (secured or unsecured)
and all other loans (exclude consumer loans) as described
above.
in line Schedule HC-C,
items 9(b)(1) and 9(b)
Line Item 10 Lease financing
receivables (net of
(2) above.
unearned income).

Report the net investments in all:
(1) Direct financing leases accounted for under ASC
Topic 840, Leases, by an institution that has not
adopted ASC Topic 842, Leases, including the estimated residual value of leased property and any
unamortized initial direct costs, net of unearned
income;
(2) Direct financing and sales-type leases accounted for
under ASC Topic 842 by an institution that has
Schedule HC-C

FR Y-9C
June 2014

March 2026

Schedule HC-C

item

Line Item M1(e)(2)
(domicile).

4(a)

and

Memorandum

To non-U.S. addressees

Report all commercial and industrial loans to non-U.S.
addressees (as defined for Schedule HC-C, item 4(b))
that have been restructured in troubled debt restructurings and are in compliance with their modified terms.
Exclude from this item commercial and industrial loans
to non-U.S. addressees restructured in troubled debt
restructurings that, under their modified repayment terms,
are past due 30 days or more or are in nonaccrual status.

(5) Loans to foreign governments and official institutions (as defined for Schedule HC-C, item 7);
(6) Obligations (other than securities and leases) of
states and political subdivisions in the U.S. (included
in Schedule HC-C, item 9(b)(2));
(7) Loans to nondepository financial institutions and
other loans (as defined for Schedule HC-C, item 9);
and
(8) Loans secured by real estate in foreign offices (as
defined for Schedule HC-C, item 1, column A).

Report in Schedule HC-C, Memorandum items 1(f)(1)
through 1(f)(3), each category of loans within ‘‘All other
loans’’ that have been restructured in troubled debt
restructurings and are in compliance with their modified
terms, and the dollar amount of loans in such category,
that exceeds 10 percent of total loans restructured in
troubled debt restructurings that are in compliance with
their modified terms (i.e., 10 percent of the sum of
Schedule HC-C, Memorandum items 1(a) through 1(f)).
Preprinted captions have been provided in Memorandum
items 1(f)(1) through 1(f)(3) for reporting the amount of
such restructured loans for the following loan categories
if the amount for a loan category exceeds the 10 percent
reporting threshold: Loans secured by farmland (in
domestic offices); Loans to finance agricultural production and other loans to farmers; (Consumer) Credit cards;
Automobile loans: and Other consumer loans.

AF

Line Items M1(e)(3) To U.S. addresses and
non-U.S. addresses (domicile).

(4) Loans to individuals for household, family, and other
personal expenditures (as defined for Schedule HC-C
item 6);

T

Schedule HC-N,
item 1(e)(1)).

R

Holding companies with less than $5 billion should
report all commercial and industrial loans to U.S. addresses
and non-U.S. addresses that have been restructured in
troubled debt restructuring and are in compliance with
their modified terms. Exclude from this item commercial
and industrial loans restructured in troubled debt restructurings that, under their modified terms, are past due
30 days or more or are in nonaccrual status.
Line Item M1(f)

All other loans.

D

Report all other loans that cannot properly be reported in
Memorandum items 1(a) through 1(e) above that have
been restructured in troubled debt restructurings and are
in compliance with their modified terms. Exclude from
this item all other loans restructured in troubled debt
restructurings that, under their modified repayment terms,
are past due 30 days or more or are in nonaccrual status
(report in Schedule HC-N).
Include in this item loans in the following categories that
have been restructured in troubled debt restructurings and
are in compliance with their modified terms:
(1) Loans secured by farmland (in domestic offices) (as
defined for Schedule HC-C, item 1.b, column B);
(2) Loans to depository institutions and acceptances of
other banks (as defined for Schedule HC-C, item 2);
(3) Loans to finance agricultural production and other
loans to farmers (as defined for Schedule HC-C,
item 3);
HC-C-22

Line Item M1(g) Total loans restructured in
troubled debt restructurings that are in compliance
with their modified terms.
Report the sum of Memorandum items 1.a.(1)
through (1.f.).
Line Item M2 Loans to finance commercial
real estate, construction, and land development
activities (not secured by real estate) included
in Schedule HC-C, items 4 and 9 above.
Report in this item loans to finance commercial and
residential real estate activities, e.g., acquiring, developing and renovating commercial and residential real
estate, that are reported in Schedule HC-C, item 4,
Schedule HC-C

FR Y-9C
December 2019

Schedule HC-C
item 9(a), "Loans to
nondepository financial
institutions,"

9(b)

Such loans generally may include:
(1) loans made for the express purpose of financing real
estate ventures as evidenced by loan documentation
or other circumstances connected with the loan; or
(2) loans made to organizations or individuals 80 percent
of whose revenue or assets are derived from or
consist of real estate ventures or holdings.

(b) the sum of total loans (Schedule HC-C, item 12,
column A) plus securitized and sold credit card
receivables (Schedule HC-S, item 1, column C)
divided by the sum of total assets (Schedule HC,
item 12) plus securitized and sold credit card
receivables (Schedule HC-S, item 1, column C).

Report the amount of fees and finance charges included
in the amount of credit card receivables reported in
Schedule HC-C, item 6(a), column A.

AF

Exclude from this item all loans secured by real estate
that are reported in Schedule HC-C, item 1, above. Also
exclude loans to commercial and industrial firms where
the sole purpose for the loan is to construct a factory or
office building to house the company’s operations or
employees.

(a) the sum of credit card loans (Schedule HC-C,
item 6(a), column A) plus securitized and sold
credit card receivables (Schedule HC-S, item 1,
column C) divided by the sum of total loans
(Schedule HC-C, item 12, column A) plus securitized and sold credit card receivables (Schedule
HC-S, item 1, column C); and

T

“Commercial and industrial loans,” and item 9, “Other
loans,” column A.

Note: Line items M3 and M4 are to be reported only by
holding companies with $5 billion or more in total
assets.
Line Item M3 Loans secured by real estate
to non-U.S. addressees (domicile) (included
in Schedule HC-C, item 1, column A)

R

Report the amount of loans secured by real estate to
non-U.S. addressees included in Schedule HC-C, item 1.
For a detailed discussion of U.S. and non-U.S. addressees, see the Glossary entry for ‘‘domicile.’’

D

Line Item M4 Outstanding credit card fees and
finance charges.

This item is to be completed by (1) holding companies
that, together with affıliated institutions, have outstanding credit card receivables that exceed $500 million as of
the report date or (2) holding companies that on a
consolidated basis are credit card specialty holding
companies.
Outstanding credit card receivables are the sum of:
(a) Schedule HC-C, item 6(a), column A;
(b) Schedule HC-S, item 1, column C; and
(c) Schedule HC-S, item 6(a), column C.

Credit card specialty holding companies are defined as
those holding companies that on a consolidated basis
exceed 50 percent for the following two criteria:
FR Y-9C
Schedule HC-C

March 2024

March 2026

Line Item M5

Not applicable

Note: Memorandum items 6(a), 6(b), and 6(c) are to be
completed semiannually in the June and December
reports only.
Line Item M6 Closed-end loans with negative
amortization features secured by 1–4 family
residential properties in domestic offices.
Report in the appropriate subitem the amount of closedend loans with negative amortization features secured by
1–4 family residential properties and, if certain criteria
are met, the maximum remaining amount of negative
amortization contractually permitted on these loans and
the total amount of negative amortization included in the
amount of these loans. Negative amortization refers to a
method in which a loan is structured so that the borrower’s minimum monthly (or other periodic) payment is
contractually permitted to be less than the full amount of
interest owed to the lender, with the unpaid interest added
to the loan’s principal balance. The contractual terms of
the loan provide that if the borrower allows the principal
balance to rise to a pre-specified amount or maximum
cap, the loan payments are then recast to a fully amortizing schedule. Negative amortization features may be
applied to either adjustable rate mortgages or fixed rate
mortgages, the latter commonly referred to as graduated
payment mortgages (GPMs).
Exclude reverse 1–4 family residential mortgage loans as
described in the instructions for Schedule HC-C, item 1(c).
HC-C-23

Schedule HC-C

Line Item M6(b) Total maximum remaining
amount of negative amortization contractually
permitted on closed-end loans secured by 1–4
family residential properties.

Line Item M11 Not applicable.

Line Item M12 Loans (not subject to the
requirements of ASC 310-10) (Former AICPA of
Position 03-3) and leases held for investment that
were acquired in business combinations with
acquisition dates in the current calendar year.

AF

For all closed-end loans secured by 1–4 family residential properties whose terms allow for negative amortization (that were reported in Schedule HC-C, Memorandum item 6(a), report the total maximum remaining
amount of negative amortization permitted under the
terms of the loan contract (i.e., the maximum loan
principal balance permitted under the negative amortization cap less the principal balance of the loan as of the
quarter-end report date).

process of foreclosure according to local requirements. If
a loan is already in process of foreclosure and the
mortgagor files a bankruptcy petition, the loan should
continue to be reported as in process of foreclosure until
the bankruptcy is resolved. Exclude loans where the
foreclosure process has been completed and the holding
company reports the real estate collateral as “Other real
estate owned” in Schedule HC, item 7. This item should
include both closed-end and open-end 1–4 family residential mortgage loans that are in process of foreclosure.
Insert C
Line Item M10 Not applicable.

T

in Schedule HC-C item 12, column B) as of the previous
December 31 report date.

Line Item M6(c) Total amount of negative
amortization on closed-end loans secured by 1–4
family residential properties included in the amount
reported in Memorandum item 6(a) above.

D

R

For all closed-end loans secured by 1–4 family residential properties whose terms allow for negative amortization, report the total amount of negative amortization
included in the amount (i.e., the total amount of interest
added to the original loan principal balance that has not
yet been repaid) reported in Schedule HC-C, Memorandum item 6(a) above. Once a loan reaches its maximum
principal balance, the amount of negative amortization
included in the amount should continue to be reported
until the principal balance of the loan has been reduced
through cash payments below the original principal balance of the loan.
Line Item M7 Not applicable.
Line Item M8 Not applicable.

Line Item M9 Loans secured by 1–4 family
residential properties (in domestic offices) in process
of foreclosure.
Report the total unpaid principal balance of loans secured
by 1–4 family residential properties (in domestic offices)
included in Schedule HC-C, item 1(c), column B, for
which formal foreclosure proceedings to seize the real
estate collateral have started and are ongoing as of
quarter-end, regardless of the date the foreclosure procedure was initiated. Loans should be classified as in
FR Y-9C
Schedule HC-C

December 2019

March 2026

Note: Memorandum items 12(a), 12(b), 12(c) and 12(d)
are to be completed semiannually in the June and
December reports only and by HCs with $5 billion or
more in total total assets. Item M12(e) is to be reported
by holding companies with less than $5 billion in total
assets.
Report in the appropriate subitem and column the specified information on loans and leases held for investment
purposes that were acquired in a business combination,
as prescribed under ASC Topic 805, Business Combinations (formerly FASB Statement No. 141(R), Business
Combinations ), with an acquisition date in the current
calendar year. The acquisition date is the date on which
the holding company obtains control 2 of the acquiree.

Loans and leases acquired in the current calendar year
should be reported in this item in the reports for June 30
and December 31 of the current calendar year, as appropriate, regardless of whether the bank still holds the loans
and leases. For example, loans and leases acquired in a
business combination with an acquisition date in the first
six months of the current calendar year should be
reported in this item in both the June 30 and December
31 reports for the current calendar year; loans and leases
acquired in the second six months of the current calendar

2. Control has the meaning of controlling financial interest in paragraph
2 of ASC Subtopic 810-10, Consolidation—Overall (formerly Accounting
Research Bulletin No. 51, Consolidated Financial Statements, as amended.

HC-C-25

Insert C
Note: Memorandum items 10(a) through 10(e) are to be completed by holding companies
with $10 billion or more in total assets and the sum must equal the amounts reported on
Schedule HC-C, item 9(a), column A and B, respectively.
Line Item M10 Loans to nondepository financial institutions.
The sum of Memorandum items 10(a) through 10(e) must equal the amounts reported on
Schedule HC-C, item 9(a), column A and column B, respectively.
Line Item M10(a) Loans to mortgage credit intermediaries.
Report all loans to mortgage credit intermediaries, as defined for Schedule HC-C, item 9(a).

T

Line Item M10(b) Loans to business credit intermediaries.

Report all loans to business credit intermediaries, as defined for Schedule HC-C, item 9(a).

AF

Line Item M10(c) Loans to private equity funds.

Report all loans to private equity funds, as defined for Schedule HC-C, item 9(a).
Line Item M10(d) Loans to consumer credit intermediaries.

Report all loans to consumer credit intermediaries, as defined for Schedule HC-C, item 9(a).
Line Item M10(e) Other loans to nondepository financial institutions.

D
R

Report all other loans to nondepository financial institutions, as defined for Schedule HC-C, item
9(a), that are not included in Memorandum items 10(a) through 10(d), above.

March 2026

Schedule HC-L

Report in the appropriate subitem the unused portion of
all commercial and industrial loan commitments, commitments for loans to financial institutions, and all other
commitments not reportable in Schedule HC-L, items
1(a) through 1(d), above. Include commitments to extend
credit through overdraft facilities or commercial lines of
credit, retail check credit and related plans, and those
overdraft protection programs in which the holding company advises account holders of the available amount of
protection.
Line Item 1(e)(1) Commercial and industrial
loans.

Line Items 2 and 3 General Instructions for
Standby Letters of Credit.
Originating holding companies (or their subsidiaries)
must report in items 2 and 3 the full amount outstanding
and unused of financial and performance standby letters
of credit, respectively. Include those standby letters of
credit that are collateralized by cash on deposit, that have
been acquired from others, and in which participations
have been conveyed to others where (a) the originating
and issuing holding company is obligated to pay the full
amount of any draft drawn under the terms of the standby
letter of credit and (b) the participating institutions have
an obligation to partially or wholly reimburse the originating holding company, either directly in cash or through
a participation in a loan to the account party.

AF

Report the unused portions of commitments to extend
credit for commercial and industrial purposes, i.e., commitments that, when funded, would be reportable as
commercial and industrial loans in Schedule HC-C, item
4, “Commercial and industrial loans.” Exclude unused
credit card lines to commercial and industrial enterprises
(report in Schedule HC-L, item 1(b)(2), above).
depository
Line Item 1(e)(2) Loans to financial institutions.

FASB Statement No. 133, Accounting for Derivative
Instruments and Hedging Activities, as amended), which
should be reported in Schedule HC-L, item 11.

T

Line Item 1(e) Other unused commitments.

D

R

Report the unused portions of commitments to extend
credit to financial institutions, i.e., commitments that,
when funded, would be reportable either as loans to
depository institutions in Schedule HC-C, item 2, ‘‘Loans
to depository institutions and acceptances of other banks,’’
or as loans to nondepository financial institutions in
Schedule HC-C, item 9(a), ‘‘Loans to nondepository
financial institutions.’’
Insert D
(4) All other unused commitments.
Line Item 1(e)(3)

Report the unused portions of commitments not reportable in Schedule HC-L, items 1(a) through 1(e)(2),
above.
Include commitments to extend credit secured by 1–4
family residential properties, except (a) revolving, openend lines of credit secured by 1-4 family residential
properties (e.g., home equity lines), which should be
reported in Schedule HC-L, item 1(a), above, (b) commitments for 1–4 family residential construction and land
development loans (that are secured by such properties),
which should be reported in Schedule HC-L, item 1(c)(1),
above, and (c) commitments that meet the definition of a
derivative and must be accounted for in accordance with
ASC Topic 815, Derivatives and Hedging (formerly
HC-L-4

For syndicated standby letters of credit where each
holding company has a direct obligation to the beneficiary, each institution must report only its share in the
syndication. Similarly, if several organizations participate in the issuance of a standby letter of credit under a
bona fide binding agreement that provides that (a) regardless of any event, each participant shall be liable only up
to a certain percentage or to a certain amount and (b) the
beneficiary is advised and has agreed that each participating organization is only liable for a certain portion of the
entire amount, each holding company shall report only its
(3)
proportional share of the total standby letter of credit.
For a financial or performance standby letter of credit
that is in turn backed by a financial standby letter of
credit issued by another institution, each holding company must report the entire amount of the standby letter
of credit it has issued in either item 2 or 3 below, as
appropriate. The amount of the reporting holding company’s financial or performance standby letter of credit
that is backed by the other institution’s financial standby
letter of credit must be included in either item 2(a) or 3(a)
as appropriate, since the backing of standby letters of
credit has substantially the same effect as the conveying
of participations in standby letters of credit.
Also, include all financial and performance guarantees
issued by foreign offices of the reporting holding company pursuant to Section 211.4(a)(1) of Federal Reserve
Schedule HC-L

FR Y-9C
September 2021

March 2026

Insert D

Line Item 1(e)(3) Loans to nondepository financial institutions.
Report the unused portions of commitments to extend credit to financial institutions, i.e., commitments that, when funded, would
be reportable as loans to nondepository financial institutions in Schedule HC-C, item 9(a), “Loans to nondepository financial
institutions.” For holding companies with $10 billion or more in total assets, this item must equal Schedule HC-L, sum of items
1(e)(3)(a) through 1(e)(3)(e), below. Note: Items 1(e)(3)(a) through 1(e)(3)(e) are to be completed by holding companies with
$10 billion or more in total assets.
Line Item 1(e)(3)(a) Loans to mortgage credit intermediaries.
Report the unused portions of commitments to extend credit to mortgage intermediaries, i.e., commitments that, when funded,
would be reportable as loans in Schedule HC-C, Memorandum item 10(a), “Loans to mortgage intermediaries."
Line Item 1(e)(3)(b) Loans to business credit intermediaries.

AF
T

Report the unused portions of commitments to extend credit to business credit intermediaries, i.e., commitments that, when
funded, would be reportable as loans in Schedule HC-C, Memorandum item 10(b), “Loans to business credit intermediaries."
Line Item 1(e)(3)(c) Loans to private equity funds.

Report the unused portions of commitments to extend credit to private equity funds, i.e., commitments that, when funded, would
be reportable as loans in Schedule HC-C, Memorandum item 10(c), “Loans to private equity funds."
Line Item 1(e)(3)(d) Loans to consumer credit intermediaries.

Report the unused portions of commitments to extend credit to consumer credit intermediaries, i.e., commitments that, when
funded, would be reportable as loans in Schedule HC-C, Memorandum item 10(d), “Loans to consumer credit intermediaries."
Line Item 1(e)(3)(e) Other loans to nondepository financial institutions.

D

R

Report the unused portions of commitments to extend credit to other nondepository financial institutions, i.e., commitments that,
when funded, would be reportable as loans in Schedule HC-C, Memorandum item 10(e), “Other loans to nondepository financial
institutions."

March 2026

Schedule HC-N
six-month

T

Report in the appropriate subitem and column the outstanding balance and amount of “purchased creditimpaired loans” reported as held for investment in Schedule HC-C, Memorandum items 5(a) and 5(b), respectively,
that are past due 30 days or more or are in nonaccrual
status as of the report date. The amount of such loans will
have been included by loan category in items 1 through 7
of Schedule HC-N, above. Purchased credit-impaired
loans are accounted for in accordance with ASC Subtopic
310-30, Receivables - Loans and Debt Securities Acquired
with Deteriorated Credit Quality (formerly AICPA Statement of Position 03-3, “Accounting for Certain Loans or
Debt Securities Acquired in a Transfer”). Purchased
credit-impaired loans are loans that a holding company
has purchased, including those acquired in a purchase
business combination, where there is evidence of deterioration of credit quality since the origination of the loan
and it is probable, at the purchase date, that the holding
company will be unable to collect all contractually
required payments receivable. Loans held for investment
are those that the institution has the intent and ability to
hold for the foreseeable future or until maturity or payoff.

AF

months ending on the semiannual (i.e., June 30 or
December 31) report date for this item. Include those
assets placed in nonaccrual status during this six month
period that are included as of the current report date in
Schedule HC-N, column C, items 1 through 8 and 10.
Also include those assets placed in nonaccrual status
during this six month period that, before the current
semiannual report date for this item, have been sold, paid
off, charged-off, settled through foreclosure or concession of collateral (or any other disposition of the nonaccrual asset) or have been returned to accrual status. In
other words, the aggregate amount of assets placed in
nonaccrual status since the prior semiannual report date
that should be reported in this item should not be
reduced, for example, by any charge-offs or sales of such
nonaccrual assets. If a given asset is placed in nonaccrual
status more than once during the six month period ending
on the current semiannual report date, report the amount
of the asset only once.
Line Item M8 Nonaccrual assets sold during the
previous six months.

D

R

Report the total of the outstanding balances of all loans,
leases, debt securities, and other assets held in nonaccrual
status (i.e., reportable in Schedule HC-N, column C,
items 1 through 9) that were sold during the six months
ending on the semiannual (i.e., June 30 or December 31)
report date for this item. The amount to be included in
this item is the outstanding balance (net of unearned
income) of each nonaccrual asset at the time of its sale.
Do not report the sales price of the nonaccrual assets and
do not include any gains or losses from the sale. For
purposes of this item, only include those transfers of
nonaccrual assets that meet the criteria for a sale as set
forth in ASC Topic 860, Transfers and Servicing (formerly FASB Statement No. 140, Accounting for Transfers and Servicing of Financial Assets and Extinguishments of Liabilities, as amended). For further information,
see the Glossary entry for “Transfers of financial assets.”

Insert E

Line Item M9 Purchased credit-impaired loans
accounted for in accordance with FASB ASC 310-30
(former AICPA Statement of Position 03-3).
Memorandum items 9(a) and 9(b) should be completed
only by holding companies that have not yet adopted
ASU 2016-13. Holding companies that have adopted
ASU 2016-13 should leave this item blank.
HC-N-12

For guidance on determining the delinquency and nonaccrual status of purchased credit-impaired loans accounted
for individually and purchased credit-impaired loans with
common risk characteristics that are aggregated and
accounted for as a pool, refer to the “Definitions” section
of the Schedule HC-N instructions and the Glossary entry
for “purchased credit-impaired loans and debt securities.”

Line Item M9(a)

Outstanding balance.

Report in the appropriate column the outstanding balance
of all purchased credit-impaired loans reported as held
for investment in Schedule HC-C, Memorandum item
5(a), that are past due 30 days or more or are in
nonaccrual status as of the report date. The outstanding
balance is the undiscounted sum of all amounts, including amounts deemed principal, interest, fees, penalties,
and other under the loan, owed to the holding company at
the report date, whether or not currently due and whether
or not any such amounts have been charged off by the
holding company. However, the outstanding balance does
not include amounts that would be accrued under the
contract as interest, fees, penalties, and other after the
report date.
Schedule HC-N

FR Y-9C
March 2022

March 2026

Insert E
Line Item M9 Loans to nondepository financial institutions included in Schedule HC-N, item 7.

D

R

AF
T

Report in the appropriate column the amount of all loans to nondepository financial institutions included in Schedule HC-C,
item 9(a), that are past due 30 days or more or are in nonaccrual status as of the report date. Such loans will have been
included in Schedule HC-N, item 7.

March 2026

Schedule HC-N

Line Item M9(b) Amount included in Schedule
HC-N, items 1 through 7, above.

D

R

AF

T

Report in the appropriate column the amount of, i.e., the
recorded investment in, all purchased credit-impaired

loans reported as held for investment in Schedule HC-C,
Memorandum item 5(b), that are past due 30 days or
more or are in nonaccrual status as of the report date.

FR Y-9C
Schedule HC-N

December 2016

March 2026

HC-N-13